HomeMy WebLinkAbout2018-0917 September 17 2018 Regular Meeting Public Hearing packet
BOARD OF DIRECTORS
PUBLIC HEARING & REGULAR MEETING
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
100 MUNICIPAL DRIVE
TROPHY CLUB, TEXAS 76262
Monday, September 17, 2018 6:30 P.M. Svore Municipal Boardroom
MEETING AGENDA PACKET
CALL TO ORDER AND ANNOUNCE A QUORUM
CITIZEN COMMENTS
This is an opportunity for citizens to address the Board on any matter whether or not it is posted on the agenda.
The Board is not permitted to take action on or discuss any comments made to the Board at this time
concerning an item not listed on the agenda. The Board will hear comments on specific agenda items prior to
the Board addressing those items. You may speak up to four (4) minutes or the time limit determined by the
President or presiding officer. To speak during this item, you must complete the Speaker’s form that includes
the topic(s) of your statement. Citizen comments should be limited to matters over which the Board has
authority.
PUBLIC HEARING
1. Trophy Club Municipal Utility District No. 1 will conduct a Public Hearing regarding adoption of the final
District Tax Rates for Tax Year 2018.
CONSENT AGENDA
All matters listed as Consent Agenda are considered to be routine by the Board of Directors 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.
2. Consider and take appropriate action to approve the Consent Age nda.
a. August 2018 Check Register
b. August 20, 2018 Regular Meeting Minutes
attachments: August 2018 Check Register
August 20, 2018 Regular Meeting Minutes
REGULAR SESSION
3. Receive report from District Rate Consultant regarding proposed water and sewer rate
recommendations.
4. Receive report from District Financial Advisor regarding outstanding District debt, issuance of proposed
revenue bonds, debt service funding obligations, future capital improvement project financing, and
general District financial recommendations.
5. Consider and take appropriate action to approve Resolution No. 2018‐0917A amending the Fiscal Year
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2018 Budget.
attachments: Resolution No. 2018‐0917A Budget Amendment
Exhibit "A" Amended FY2018 Budget
6. Consider and take appropriate action regarding adoption of Resolution No. 2018‐0917B approving
Budget for Fiscal Year 2019.
attachments: FY19 Amended Budget Comparison
Resolution No. 2018‐0917B Approving FY2019 Budget
Exhibit "A" FY2019 Budget
7. Consider and take appropriate action to adopt Rate Order No. 2018‐0917A amending water and sewer
rates and setting an effective date of October 1, 2018.
attachments: Rate Order No. 2018‐0917A (Sewer increase only)
Rate Order No. 2018‐0917A (Water Increase page only)
8. Consider and take appropriate action regarding Order No. 2018‐0917B, fixing and levying Trophy Club
Municipal Utility District No. 1 Debt Service Tax Rate and Operations and Maintenance Tax Rate for 2018
Tax Year.
attachments: Order No. 2018‐0917B Order Adopting Tax Rates
9. Consider and take appropriate action regarding approval of Amendment to District Information Form,
including Notice to Purchaser Form.
attachment: Amended District Information Form including Notice to Purchaser Form
10. Consider and take appropriate action regarding adoption of Resolution 2018‐0917C approving FY 2018
Tax Roll for Trophy Club Municipal Utility District No. 1.
attachment: Resolution No. 2018‐0917C
11. Consider and take appropriate action regarding annual review of District Investment Policy and
Investment Strategies including:
a. Appoint District Investment Officer(s).
b. Order No. 2018‐0917C Adopting Amended and Restated Investment Policy.
attachment: Order No. 2018‐0917C Amended and Restated Investment Policy
12. Consider and take appropriate action regarding adoption of Order No. 2018‐0917D Approving Cash
Reserve Policy.
attachments: Staff Report
Draft Cash Reserve Policy
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13. Consider and take appropriate action regarding the August 2018 combined financials and variance
report.
a. Combined financials
b. Variance report
attachments: Combined Variance Report
Combined Financials
REPORTS & UPDATES
14. General Manager Monthly Reports and Updates
a. Regulatory Update
b. Capital Improvement Projects
Interconnect Water Transmission Line Phase 1
Interconnect Water Transmission Line Phase 2
Wastewater Treatment Plant Upgrade Project
Joint Projects with Town
c. Fire Department Summary
d. Water System Operations
e. Wastewater System Operations
f. Finance Update
Utility Billing Report
Permits Collected
Cash Report
attachments: General Manager Report
Water Operations Report
Wastewater Operations Report
Utility Billing Report
Permits Collected
Cash Report
EXECUTIVE SESSION
15. Pursuant to Section 551.071 of the Texas Open Meetings Act, the Board may consult with its attorney in
Executive Session on a matter in which the duty of the attorney to the Governmental Body under the
Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with the Open
Meetings Act or to seek advice of counsel on legal matters involving pending or contemplated litigation
or settlement offers:
a. Contractor breach, performance and payment issues related to District’s contract with Webber‐
Cadagua Partners for construction of the Wastewater Treatment Plant Improvements; and
b. Trophy Club Municipal Utility District No. 1 v. Acadia Services, LLC, In the District Court of Tarrant
County, 141st Judicial District (Cause No. 141‐299351‐18).
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c. Claims for damages caused by District facilities and/or operations to property located at 1040 Trophy
Club Drive, Trophy Club Texas.
16. Pursuant to Section 551.072 of the Texas Open Meetings Act, the Board may 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:
a. District real property located at 100 Municipal Drive and 1501 Junction Way.
REGULAR SESSION
17. Consider and take appropriate action on matters deliberated in Executive Session:
18. Items for future agendas:
19. Review and set future Meeting dates: Regular Board Meeting – Monday, October 15, 2018 at 6:30 p.m.
attachment: October meeting calendar
*THE BOARD RESERVES THE RIGHT TO ADJOURN INTO EXECUTIVE SESSION AT ANY TIME DURING THE
MEETING PURSUANT TO THE APPLICABLE SECTION OF SUBCHAPTER D, CHAPTER 551, TEXAS GOVERNMENT
CODE, THE TEXAS OPEN MEETINGS ACT, WITH RESPECT TO ANY ITEM ON THE AGENDA. NO FINAL ACTION,
DECISION OR VOTE WILL BE TAKEN ON ANY SUBJECT OR MATTER IN EXECUTIVE SESSION. THIS NOTICE
MODIFIES THE DISTRICT'S PRIOR PRACTICE OF SPECIFICALLY IDENTIFYING ALL AGENDA ITEMS TO BE
DISCUSSED IN EXECUTIVE SESSION.
ADJOURN
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REGULAR MEETING MINUTES
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
BOARD OF DIRECTORS
August 20, 2018 at 6:30 P.M.
100 Municipal Drive, Trophy Club, Texas 76262
Trophy Club Municipal Utility District No. 1 Board of Directors, of Denton and Tarrant Counties, met in a
regular session on August 20, 2018 at 6:30 P.M., in the Boardroom of the Administration Building, 100
Municipal Drive, Trophy Club, Texas 76262. The meeting was held within the boundaries of the District and
was open to the public.
STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
BOARD MEMBERS PRESENT:
Gregory Wilson President
William C. Rose Vice President
Steve Flynn Secretary/Treasurer
Kelly Castonguay Director
Mark Chapman Director
STAFF PRESENT:
John Carman General Manager
Laurie Slaght District Secretary
Mike McMahon Water Superintendent
Steven Krolczyk Finance Manager
Tony Corbett Legal Counsel
CALL TO ORDER AND ANNOUNCE A QUORUM
President Wilson announced the date of August 20, 2018, called the meeting to order and announced a
quorum present at 6:30 p.m.
CITIZEN COMMENTS
There were no Citizen Comments
CONSENT AGENDA
1. Consider and take appropriate action to approve the Consent Age nda.
a. July 2018 Check Register
b. July 9, 2018 Special Meeting Minutes
c. July 16, 2018 Regular Meeting Minutes
d. July 24, 2018 Special Meeting Minutes
e. July 31, 2018 Special Meeting Minutes
Motion made by Director Rose and seconded by Director Chapman to approve the Consent Agenda as
presented.
Motion carried unanimously
REGULAR SESSION
2. Consider and take appropriate action regarding Fiscal Year 2019 Budget Matters:
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a. Consider and take appropriate action regarding rate assumptions and projections for FY 2019 Budget.
(Staff/NewGen)
b. Consider and take appropriate action regarding Draft No. 2 of Fiscal Year 2019 Budget. (Staff)
General Manager John Carman presented the rate assumptions and projections for FY2019 as
recommended by NewGen Strategies and stated that the intent is move forward with winter averaging.
Carman stated that the Rate Committee’s proposed rates will be brought forward to the September
meeting for approval.
Finance Manager Steven Krolczyk presented changes made to the draft FY2019 budget following the
board meeting on July 31, 2018.
Discussion Only, No Action Taken
3. Consider and take appropriate action regarding tax rates for 2018 Tax Year:
a. Approve proposed tax rate for 2018 tax year; and
b. Schedule date and authorize publication of notice for hearing regarding adoption of final tax rates for
2018 tax year.
Motion made by Director Rose and seconded by Director Flynn to direct staff to put out the tax rate on
Monday, September 17, 2018 and that the maximum proposed rate would be $.011618/$100.
Motion passed unanimously
4. Consider and take appropriate action to approve staff recommendations for pay ranges and job
classifications.
Motion made by Director Rose and seconded by Director Castonguay to approve the Classification and pay
compensations recommendations as put forward by the General Manager.
Motion carried unanimously
5. Consider and take appropriate action regarding approval of Change Order No. 16 from Webber‐Cadaqua
Partners in an amount of $1,997.00 for Wastewater Treatment Plant Improvements. (Staff)
Motion made by Director Flynn and seconded by Director Chapman to approve Change Order No. 16 from
Webber‐Cadagua Partners for an amount not to exceed $1,997.00 for wastewater treatment plant
improvements.
Motion carried unanimously
6. Consider and take appropriate action relating to District rebranding. (Rose/Castonguay)
Director Rose stated that one logo idea was received by a staff member and that the current logo was
also kept in as requested by some of the staff.
Motion made by Director Rose and seconded by Director Chapman to put this out for vote to Directors
and staff, ranking items 1‐5 and close the ballot voting on September 7, 2018 and bring the vote back to
the board for final review.
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For: Rose
Opposed: Wilson, Chapman, Castonguay and Flynn
Motion Failed 1‐4
7. Consider and take appropriate action regarding banking and depository matters:
a. Adopt Resolution 2018‐0820A Authorizing Extension of Depository Pledge Agreement with
Prosperity Bank
b. Adopt Resolution 2018‐0820B Approving Depository Agreement with Bank of the West.
Motion made by Director Rose and seconded by Director Flynn to adopt Resolution No. 2018‐0820A
Authorizing Extension of Depository Pledge Agreement with Prosperity Bank.
Motion carried unanimously
Motion made by Director Rose to adopt Resolution No. 2018‐0820B Approving Depository Agreement
with Bank of the West.
Motion dies for lack of a second
Motion by Wilson and seconded by Director Chapman to take the funds that are currently in Bank of the
West and move them to TexPool.
Motion carried unanimously
8. Consider and take appropriate action to adopt Order No. 2018‐0820A Approving a Public Presentations
Policy. (Rose/Flynn)
Motion made by Director Rose and seconded by Director Flynn to adopt Order No. 2018‐0820A Approving
a Public Presentations Policy.
For: Rose, Castonguay, Flynn and Chapman
Opposed: Wilson
Motion passed 4‐1
9. Consider and take appropriate action regarding the July 2018 Combined Financials and Variance Report.
a. Combined Financials
b. Combined Variance
Motion made by Director Rose and seconded by Director Castonguay to approve the July 2018 Combined
Financials and Variance Report.
Motion carried unanimously
REPORTS & UPDATES
10. General Manager Monthly Reports and Update:
a. Regulatory Update
b. Capital Improvement Projects
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Interconnect Water Transmission Line Phase 1
Interconnect Water Transmission Line Phase 2
Wastewater Treatment Plant Upgrade Project
Joint Projects with Town
c. Fire Department Summary
d. Water System Operations
e. Wastewater System Operations
f. Finance Update
Utility Billing Report
Permits Collected
Cash Report
General Manager John Carman presented his monthly report to the Board and answered questions related
thereto.
The Board convened into Executive Session at 9:03 p.m.
EXECUTIVE SESSION
11. Pursuant to Section 551.071 of the Texas Open Meetings Act, the Board may consult with its attorney in
Executive Session on a matter in which the duty of the attorney to the Governmental Body under the
Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with the Open
Meetings Act or to seek advice of counsel on legal matters involving pending or contemplated litigation
or settlement offers:
a. Contractor breach, performance and payment issues related to District’s contract with Webber‐
Cadagua Partners for construction of the Wastewater Treatment Plant Improvements; and
b. Trophy Club Municipal Utility District No. 1 v. Acadia Services, LLC, In the District Court of Tarrant
County, 141st Judicial District (Cause No. 141‐299351‐18).
12. Pursuant to Section 551.072 of the Texas Open Meetings Act, the Board may 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:
a. District real property located at 100 Municipal Drive and 1501 Junction Way.
The Board reconvened into Regular Session at 9:22 p.m.
REGULAR SESSION
President Wilson stated that no final decisions, actions or votes were taken in Executive Session.
13. Consider and take appropriate action on matters deliberated in Executive Session:
No Action Taken
14. Items for future agendas:
15. Review and set future Meeting dates: Regular Board Meeting – Monday, September 17, 2018 at 6:30
p.m.
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ADJOURN
Motion made by Director Rose and seconded by Director Castonguay to adjourn the meeting.
Motion carried unanimously
President Wilson adjourned the meeting at 9:24 p.m.
___________________________
Gregory Wilson, President
____________________________
Steve Flynn, Secretary/Treasurer (SEAL)
____________________________
Laurie Slaght, District Secretary
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CERTIFICATE OF RESOLUTION 2018-0917A
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
I, the undersigned member of the Board of Directors of Trophy 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 of the minutes and records of the 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 of the duly constituted officers and members of the Board of Directors, to wit:
Gregory Wilson President
William C. Rose Vice President
Steve Flynn Secretary/Treasurer
Kelly Castonguay Director
Mark Chapman Director
All members of the Board were present except _____________________, 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 of Directors. It was then duly moved
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: ____ NAYS: ____ 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
minutes 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
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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.
______________________________________
Steve Flynn, Secretary/Treasurer
Board of Directors
(SEAL)
______________________________________
Laurie Slaght
District Secretary
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RESOLUTION NO. 2018-0917A
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 Texas Constitution by order of the Texas Water Commission, now the Texas Commission 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
2018 fiscal year budget for the District on September 19, 2017; and
WHEREAS, The Board of Directors now desires to amend its 2018 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 minutes 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, PASSED AND APPROVED this 17th day of September 2018.
Gregory Wilson, President
Board of Directors
ATTEST:
Steve Flynn, Secretary
Board of Directors
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EXHIBIT “A”
(Amended Budget)
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GENERAL FUND TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
FY 2018 BUDGET ADMENDMENT #1
SEPTEMBER 17, 2018
FY18 Budget FY18 Budget FY18 Budget FY18 Budget YTD Total
Adopted Amended Difference % of change 8/31/2018
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 Bond-Eng 260,000 260,000 - - -
Total 10,248,327 11,098,872 850,545 8%10,528,049
Water General Fund Expenses
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 Account 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
Account Description Comments
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GENERAL FUND TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
FY 2018 BUDGET ADMENDMENT #1
SEPTEMBER 17, 2018
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
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 Contract
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 Account 200,000 944,512 744,512 372%644,512 WWTP Bond Zero/General Fund Transfers
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
September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
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GENERAL FUND TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
FY 2018 BUDGET ADMENDMENT #1
SEPTEMBER 17, 2018
135-60245-026-000 Miscellaneous Expenses 2,000 2,000 - - 1,474
Subtotal Board of Directors 12,980 12,980 - 0%9,777
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 Maintenance
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
September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
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FY 2019 FY 2019 FY 2018 FY 2018
Proposed Amended Difference % of change
General Fund Revenues
135-40000-000-000 Property Taxes 132,384 132,384 - 0.000%
135-40002-000-000 Property Taxes/Delinquent 300 300 - 0.000%
135-40015-000-000 Property Taxes/P & I 300 300 - 0.000%
135-40025-000-000 PID Surcharges 171,983 171,983 - 0.000%
135-47000-000-000 Water 6,602,038 6,599,484 (2,553) -0.039%Oct 1 Meter Count
135-47005-000-000 Sewer 3,289,061 3,289,061 - 0.000%
135-47025-000-000 Penalties 136,418 136,418 - 0.000%
135-47030-000-000 Service Charges (Disconnect Fees)17,000 17,000 - 0.000%
135-47035-000-000 Plumbing Inspections 1,500 1,500 - 0.000%
135-47045-000-000 Sewer Inspections 4,500 4,500 - 0.000%
135-47070-000-000 TCCC Effluent Charges 60,000 60,000 - 0.000%
135-48010-000-000 Utility Fees - - - 0.000%
135-49010-000-000 Interest Income 20,000 20,000 - 0.000%
135-49016-000-000 Cell Tower Revenue 14,146 14,146 - 0.000%
135-49018-000-000 Building Rent Income 7,000 7,000 - 0.000%
135-49026-000-000 Proceeds from Sale of Assets 10,000 10,000 - 0.000%
135-49035-000-000 Prior Year Reserves - - - 0.000%
135-49036-000-000 GASB Reserves - - - 0.000%
135-49075-000-000 Oversize Meter Reimbursement 18,522 18,522 - 0.000%
135-49141-000-000 Interfund Transfer In - - - 0.000%
135-49145-000-000 Intergov Transfer In - - - 0.000%
135-49900-000-000 Miscellaneous Income 7,000 7,000 - 0.000%
135-49901-000-000 Records Management Revenue - - - 0.000%
135-49903-000-000 Recovery of Prior Year Expense - - - 0.000%
135-00000-000-000 Reimbursement from 2.42 Revenue Bond-Eng - - - 0.000%
Total 10,492,152 10,489,599 (2,553) -0.024%
Water General Fund Expenses
135-50005-010-000 Salaries & Wages 327,219 326,755 (464) -0.142%Salary Comp Study
135-50010-010-000 Overtime 20,000 20,000 - 0.000%
135-50016-010-000 Longevity 4,693 3,620 (1,073) -22.856%Staff Adjustments
135-50017-010-000 Certification 4,200 4,800 600 14.286%Staff Adjustments
135-50020-010-000 Retirement 33,763 33,304 (459) -1.361%Staff Adjustments
135-50026-010-000 Medical Insurance 58,832 74,818 15,986 27.171%Insurance Rate Adjustment
135-50027-010-000 Dental Insurance 4,067 4,317 250 6.145%Insurance Rate Adjustment
135-50028-010-000 Vision Insurance 677 701 24 3.494%Insurance Rate Adjustment
135-50029-010-000 Life Insurance & Other 3,430 3,131 (298) -8.696%Insurance Rate Adjustment
135-50030-010-000 Social Security Taxes 22,079 22,021 (58) -0.263%Staff Adjustments
135-50035-010-000 Medicare Taxes 5,164 5,150 (14) -0.263%Staff Adjustments
135-50040-010-000 Unemployment Taxes 1,080 1,080 - 0.000%
135-50045-010-000 Workman's Compensation 12,930 12,895 (35) -0.268%Staff Adjustments
135-50060-010-000 Pre-emp Physicals/Testing 200 200 - 0.000%
135-50070-010-000 Employee Relations 300 300 - 0.000%
135-55005-010-000 Engineering 20,000 20,000 - 0.000%
135-55080-010-000 Maintenance & Repairs 100,000 100,000 - 0.000%
135-55085-010-000 Generator Maintenance & Repairs 3,000 3,000 - 0.000%
135-55090-010-000 Vehicle Maintenance 5,000 5,000 - 0.000%
135-55105-010-000 Maintenance-Heavy Equipment 3,500 3,500 - 0.000%
135-55120-010-000 Cleaning Services 5,214 5,214 - 0.000%
135-55135-010-000 Lab Analysis - MUD 6,500 6,500 - 0.000%
135-60010-010-000 Communications/Mobiles 5,000 5,000 - 0.000%
135-60020-010-000 Electricity 154,204 154,204 - 0.000%
135-60066-010-000 Publications/Books/Subscripts 1,000 1,000 - 0.000%
135-60070-010-000 Dues & Memberships 500 500 - 0.000%
135-60080-010-000 Schools & Training 4,651 4,651 - 0.000%
135-60090-010-000 Safety Program 400 400 - 0.000%
135-60100-010-000 Travel & per diem 2,345 2,345 - 0.000%
135-60105-010-000 Rent/Lease Equipment 1,500 1,500 - 0.000%
135-60135-010-000 TCEQ Fees & Permits - MUD 58,000 58,000 - 0.000%
135-60150-010-000 Wholesale Water 3,014,491 3,013,494 (997) -0.033%Meter Count
135-60245-010-000 Miscellaneous Expenses 200 200 - 0.000%
135-60280-010-000 Property Maintenance 3,000 3,000 - 0.000%
135-60285-010-000 Lawn Equipment & Maintenance 14,750 14,750 - 0.000%
135-60332-010-000 Interfund Transfer Out- Revenue I&S 586,392 585,209 (1,183) -0.202%Interest Rate Adjustment
135-60333-010-000 Interfund Transfer Out- Bond Reserve 55,193 55,193 - 0.000%
135-60334-010-000 Interfund Transfer Out-Bank Reserve Account 200,000 200,000 - 0.000%
135-60360-010-000 Furniture/Equipment < $5000 2,500 2,500 - 0.000%
135-65005-010-000 Fuel & Lube 15,000 15,000 - 0.000%
135-65010-010-000 Uniforms 5,190 5,190 - 0.000%
135-65030-010-000 Chemicals 20,000 20,000 - 0.000%
135-65035-010-000 Small Tools 1,200 1,200 - 0.000%
Account Description Comments
FY 19 AMENDED PROPOSED BUDGET
Trophy Club Municipal Utility District No. 1
Proposed FY 2019 Budget
09/14/2018 Page 1 of 3
September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
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135-65040-010-000 Safety Equipment 1,000 1,000 - 0.000%
135-65050-010-000 Meter Expense 70,000 70,000 - 0.000%
135-65053-010-000 Meter Change Out Program 87,000 87,000 - 0.000%
135-69005-010-000 Capital Outlays 453,000 453,000 - 0.000%
135-69008-010-000 Short Term Debt-Principal 30,068 30,068 - 0.000%
135-69009-010-000 Short Term Debt-Interest 4,124 4,124 - 0.000%
135-69195-010-000 Gasb34/Reserve for Replacement 75,000 75,000 - 0.000%
135-69281-010-000 Water Tank Inspection Contract 120,000 120,000 - 0.000%
135-55135-010-001 Lab Analysis - PID 2,000 2,000 - 0.000%
135-60135-010-001 TCEQ Fees & Permits - PID - - - 0.000%
Subtotal Water 5,629,555 5,641,835 12,280 0.218%
Wastewater
135-50005-020-000 Salaries & Wages 436,694 421,699 (14,995) -3.434%Salary Comp Study
135-50010-020-000 Overtime 30,000 30,000 - 0.000%
135-50016-020-000 Longevity 7,445 7,445 - 0.000%
135-50017-020-000 Certification 8,700 8,700 - 0.000%
135-50020-020-000 Retirement 44,663 43,276 (1,387) -3.106%Insurance Rate Adjustment
135-50026-020-000 Medical Insurance 94,297 91,627 (2,670) -2.832%Insurance Rate Adjustment
135-50027-020-000 Dental Insurance 6,251 5,104 (1,147) -18.351%Insurance Rate Adjustment
135-50028-020-000 Vision Insurance 995 826 (169) -16.979%Insurance Rate Adjustment
135-50029-020-000 Life Insurance & Other 4,923 4,495 (428) -8.696%Insurance Rate Adjustment
135-50030-020-000 Social Security Taxes 29,936 29,006 (930) -3.106%Staff Adjustments
135-50035-020-000 Medicare Taxes 7,001 6,784 (217) -3.106%Staff Adjustments
135-50040-020-000 Unemployment Taxes 1,260 1,260 - 0.000%
135-50045-020-000 Workman's Compensation 17,495 16,941 (555) -3.171%Staff Adjustments
135-50060-020-000 Pre-emp Physicals/Testing 400 400 - 0.000%
135-50070-020-000 Employee Relations 300 300 - 0.000%
135-55005-020-000 Engineering 30,000 30,000 - 0.000%
135-55070-020-000 Independent Labor 15,000 15,000 - 0.000%
135-55080-020-000 Maintenance & Repairs 88,000 88,000 - 0.000%
135-55085-020-000 Generator Maintenance & Repairs 6,000 10,000 4,000 66.667%Contract for Maintenance
135-55090-020-000 Vehicle Maintenance 5,000 8,000 3,000 60.000%Increase for Maintenance
135-55105-020-000 Maintenance-Heavy Equipment 1,500 1,500 - 0.000%
135-55120-020-000 Cleaning Services 5,214 5,214 - 0.000%
135-55125-020-000 Dumpster Services 75,000 75,000 - 0.000%
135-55135-020-000 Lab Analysis 35,000 35,000 - 0.000%
135-60010-020-000 Communications/Pagers/Mobiles 5,000 5,000 - 0.000%
135-60020-020-000 Electricity 174,165 174,165 - 0.000%
135-60066-020-000 Publications/Books/Subscripts 200 200 - 0.000%
135-60070-020-000 Dues & Memberships 300 300 - 0.000%
135-60080-020-000 Schools & Training 7,155 7,155 - 0.000%
135-60090-020-000 Safety Program 1,000 1,000 - 0.000%
135-60100-020-000 Travel & per diem 1,895 1,895 - 0.000%
135-60105-020-000 Rent/Lease Equipment 5,000 5,000 - 0.000%
135-60125-020-000 Advertising 1,000 2,500 1,500 150.000%Ribbon Cutting Ceremony
135-60135-020-000 TCEQ Fees & Permits 20,000 30,000 10,000 50.000%Increase Fees
135-60245-020-000 Miscellaneous Expenses 450 450 - 0.000%
135-60280-020-000 Property Maintenance 5,000 5,000 - 0.000%
135-60285-020-000 Lawn Equipment & Maintenance 11,600 11,600 - 0.000%
135-60331-020-000 Interfund Transfer Out-Tax I&S 120,053 120,053 - 0.000%
135-60332-020-000 Interfund Transfer Out- Revenue I&S 690,830 688,330 (2,500) -0.362%Interest Rate Adjustment
135-60333-020-000 Interfund Transfer Out-Bond Reserve 125,187 125,187 - 0.000%
135-60334-020-000 Interfund Transfer Out-Bank Reserve Account 200,000 200,000 - 0.000%
135-60360-020-000 Furniture/Equipment < $5000 3,500 3,500 - 0.000%
135-65005-020-000 Fuel & Lube 12,500 12,500 - 0.000%
135-65010-020-000 Uniforms 5,495 5,495 - 0.000%
135-65030-020-000 Chemicals 30,000 30,000 - 0.000%
135-65035-020-000 Small Tools 1,200 1,200 - 0.000%
135-65040-020-000 Safety Equipment 1,200 1,200 - 0.000%
135-65045-020-000 Lab Supplies 17,000 20,000 3,000 17.647%New Lab Equipment
135-69005-020-000 Capital Outlays 330,000 330,000 - 0.000%
135-69008-020-000 Short Term Debt-Principal 109,858 109,858 - 0.000%
135-69009-020-000 Short Term Debt-Interest 14,917 14,917 - 0.000%
135-69195-020-000 Gasb34/Reserve for Replacement 30,000 30,000 - 0.000%
Subtotal Wastewater 2,875,580 2,872,082 (3,498) -0.122%
Board of Directors
135-50005-026-000 Salaries & Wages - - - 0.000%
135-50030-026-000 Social Security Taxes - - - 0.000%
135-50035-026-000 Medicare Taxes - - - 0.000%
135-55040-026-000 Unemployment Taxes - - - 0.000%
135-50045-026-000 Workman's Compensation 30 30 - 0.000%
135-60066-026-000 Publications/Books/Subscripts 150 150 - 0.000%
135-60070-026-000 Dues & Memberships 750 750 - 0.000%
135-60075-026-000 Meetings 1,300 1,300 - 0.000%
Trophy Club Municipal Utility District No. 1
Proposed FY 2019 Budget
09/14/2018 Page 2 of 3
September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
26 of 221
135-60080-026-000 Schools & Training 4,000 4,000 - 0.000%
135-60100-026-000 Travel & per diem 5,000 5,000 - 0.000%
135-60245-026-000 Miscellaneous Expenses 2,000 2,000 - 0.000%
Subtotal Board of Directors 13,230 13,230 - 0.000%
Administration
135-50005-030-000 Salaries & Wages 434,907 441,006 6,098 1.402%Salary Comp Study
135-50010-030-000 Overtime 2,000 2,000 - 0.000%
135-50016-030-000 Longevity 1,833 1,833 - 0.000%
135-50020-030-000 Retirement 40,583 41,148 564 1.390%Staff Adjustments
135-50026-030-000 Medical Insurance 75,343 81,895 6,552 8.696%Insurance Rate Adjustment
135-50027-030-000 Dental Insurance 4,700 4,291 (409) -8.696%Insurance Rate Adjustment
135-50028-030-000 Vision Insurance 768 701 (67) -8.696%Insurance Rate Adjustment
135-50029-030-000 Life Insurance & Other 4,923 4,495 (428) -8.696%Insurance Rate Adjustment
135-50030-030-000 Social Security Taxes 27,202 27,580 378 1.390%Staff Adjustments
135-50035-030-000 Medicare Taxes 6,362 6,450 88 1.390%Staff Adjustments
135-50040-030-000 Unemployment Taxes 1,260 1,260 - 0.000%
135-50045-030-000 Workman's Compensation 1,277 1,295 18 1.392%Staff Adjustments
135-50060-030-000 Pre-emp Physicals/Testing 500 500 - 0.000%
135-50070-030-000 Employee Relations 5,000 5,000 - 0.000%
135-55005-030-000 Engineering - - - 0.000%
135-55030-030-000 Software & Support 77,849 77,849 - 0.000%
135-55045-030-000 Legal - - - 0.000%
135-55070-030-000 Independent Labor 175,000 175,000 - 0.000%
135-55080-030-000 Maintenance & Repairs 10,000 20,000 10,000 100.000%Build Improvements
135-55085-030-000 Generator Maintenance & Repairs 10,000 10,000 - 0.000%
135-55100-030-000 Building Maint & Supplies - - - 0.000%
135-55120-030-000 Cleaning Services 10,000 10,000 - 0.000%
135-55160-030-000 Professional Outside Services 66,055 66,055 - 0.000%
135-55165-030-000 Collection Fees - - - 0.000%
135-55205-030-000 Utility Billing Contract 9,000 9,000 - 0.000%
135-60005-030-000 Telephone 23,500 23,500 - 0.000%
135-60010-030-000 Communications/Mobiles 4,000 4,000 - 0.000%
135-60020-030-000 Electricity 8,690 8,690 - 0.000%
135-60025-030-000 Water 2,000 2,000 - 0.000%
135-60035-030-000 Postage 30,000 30,000 - 0.000%
135-60040-030-000 Bank Service Charges & Fees 55,560 55,560 - 0.000%
135-60050-030-000 Bad Debt Expense 1,500 1,500 - 0.000%
135-60055-030-000 Insurance 65,000 65,000 - 0.000%
135-60066-030-000 Publications/Books/Subscripts 1,000 1,000 - 0.000%
135-60070-030-000 Dues & Memberships 6,000 6,000 - 0.000%
135-60075-030-000 Meetings 400 400 - 0.000%
135-60079-030-000 Public Education 6,000 6,000 - 0.000%
135-60080-030-000 Schools & Training 8,950 8,950 - 0.000%
135-60100-030-000 Travel & per diem 4,345 4,345 - 0.000%
135-60110-030-000 Physicals/Testing 200 200 - 0.000%
135-60115-030-000 Elections - - - 0.000%
135-60125-030-000 Advertising 25,000 25,000 - 0.000%
135-60235-030-000 Security 1,288 1,288 - 0.000%
135-60245-030-000 Miscellaneous Expenses 500 500 - 0.000%
135-60246-030-000 General Manager Contingency 17,000 17,000 - 0.000%
135-60270-030-000 4th of July Celebration - - - 0.000%
135-60285-030-000 Lawn Equipment & Maintenance - - - 0.000%
135-60336-030-000 Interfund Trans Out (MUD1 I&S)- - - 0.000%
135-60360-030-000 Furniture/Equipment < $5000 2,500 2,500 - 0.000%
135-65010-030-000 Uniforms 2,050 2,050 - 0.000%
135-65055-030-000 Hardware IT 7,064 7,064 - 0.000%
135-65085-030-000 Office Supplies 6,000 6,000 - 0.000%
135-65090-030-000 Printer Supplies & Maintenance 3,500 3,500 - 0.000%
135-65095-030-000 Maintenance Supplies 4,000 4,000 - 0.000%
135-65105-030-000 Printing 2,500 2,500 - 0.000%
135-69005-030-000 Capital Outlays 280,000 280,000 - 0.000%
135-69170-030-000 Copier Lease Installments 4,000 4,000 - 0.000%
Subtotal Administration 1,537,110 1,559,904 22,795 1.483%
Non Departmental
135-55045-039-000 Legal 137,000 137,000 - 0.000%
135-55055-039-000 Auditing 30,800 30,800 - 0.000%
135-55060-039-000 Appraisal 11,714 11,714 - 0.000%
135-55065-039-000 Tax Admin Fees 4,800 4,800 - 0.000%
Subtotal Non Departmental 184,314 184,314 - 0.000%
Total General Fund Revenues 10,492,152 10,489,599 2,553 0.02%
Total General Fund Expenses 10,239,789 10,271,365 31,576 0.31%
Net Budget Surplus (Deficit)252,363 218,233 (34,130) 0.28%
Trophy Club Municipal Utility District No. 1
Proposed FY 2019 Budget
09/14/2018 Page 3 of 3
September 17. 2018 Public Hearing Regular Meeting
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CERTIFICATE OF RESOLUTION 2018-0917B
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
I, the undersigned member of the Board of Directors of Trophy 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 of the minutes and records of the 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 of the duly constituted officers and members of the Board of Directors, to wit:
Gregory Wilson President
William C. Rose Vice President
Steve Flynn Secretary/Treasurer
Kelly Castonguay Director
Mark Chapman Director
All members of the Board were present except _____________________, thus
constituting a quorum. Whereupon, among other business, the following was transacted at
such meeting:
A RESOLUTION APPROVING THE 2019 FISCAL YEAR BUDGET OF
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
and duly introduced for the consideration of the Board of Directors of the District. It was
then duly moved 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: __ NAYS: __ ABSTENSIONS: ___
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
minutes 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
September 17. 2018 Public Hearing Regular Meeting
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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 Government Code, as amended.
SIGNED AND SEALED the 17th day of September 2018.
_______________________________
Steve Flynn, Secretary/Treasurer
Board of Directors
(SEAL)
_______________________________
Laurie Slaght, District Secretary
September 17. 2018 Public Hearing Regular Meeting
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RESOLUTION NO. 2018-0917B
A RESOLUTION APPROVING THE 2019 FISCAL YEAR BUDGET OF
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
WHEREAS, Trophy Club Municipal Utility District No. 1 (the “District”) is a
conservation and reclamation district of the State of Texas created under Article XVI, Sec.
59 of the Texas Constitution, and the District operates under Chapters 49 and 54 of the
Texas Water Code, as amended;
WHEREAS, Section 49.057(b) of the Texas Water Code requires the board of
directors of a water district to adopt an annual budget;
WHEREAS, Title 30, Section 293.97(b), Texas Administrative Code, provides
that an operating budget shall be passed and approved by a resolution of the governing
board of a water district and shall be made a part of the governing board minutes; and
WHEREAS, the Board of Directors of the District desires to adopt a budget for the
2019 fiscal year in an open, public meeting, proper notice of which has been given as
required by law.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS
OF TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1:
Section 1. That the facts and recitations found in the preamble of this
Resolution are hereby found and declared to be true and correct and are
incorporated by reference herein and expressly made a part hereof, as if copied
verbatim.
Section 2. That the annual budget of revenues and expenditures necessary for
conducting the operations and affairs of the District for Fiscal Year 2019, attached
hereto and incorporated herein as Exhibit A, is hereby approved and adopted. Said
budget document shall be on file for public inspection in the office of the District.
Section 3. That the District’s expenditures during the fiscal year shall be made
in accordance with the approved budget and any amendments thereto approved by
the Board of Directors.
Section 4. A copy of this Resolution and the budget approved hereby shall be
attached to the minutes of the Board’s September 17, 2018 meeting.
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Section 5. That this Resolution shall become effective immediately upon its
passage.
RESOLVED, PASSED AND APPROVED by the Board of Directors of Trophy
Club Municipal Utility District No. 1, this the 17th day of September 2018.
_________________________________
Gregory Wilson, President
Board of Directors
(SEAL)
_________________________________
Steve Flynn, Secretary/Treasurer
Board of Directors
_________________________________
Laurie Slaght, District Secretary
September 17. 2018 Public Hearing Regular Meeting
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31 of 221
EXHIBIT “A”
(Approved FY 2019 Budget)
September 17. 2018 Public Hearing Regular Meeting
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General Fund Fire Fund
Revenue 10,396,740 Revenue 175,000
FY 2019 Tax Collections 132,384 FY 2019 Tax Collections 1,117,000
FY 2019 PID Surcharges 171,983 FY 2019 PID Assessment 500,839
Reserve Funds 0 Reserve Funds 0
Total Revenue 10,701,107 Total Revenue 1,792,839
Water Expense 5,641,835 Fire Expense 1,792,839
Wastewater Expense 2,872,082
Board of Directors Expense 13,230
Administration Expense 1,559,904
Non-Departmental Expense 184,314
Total Expense 10,271,365 Total Expense 1,792,839
Net Budget Surplus/Deficit 429,742 Net Budget Surplus/Deficit 0
Revenue Debt Service Fund WWTP
Revenue 217,979 Revenue 597,238 Revenue 277,501
FY 2019 Tax Collections 690,975
PID Surcharge 120,053
Total Revenue 1,029,008 Total Revenue 597,238 Total Revenue 277,501
Debt Service Expense 1,023,208 Debt Service Expense 596,238 Debt Service Expense 276,901
Total Expense 1,023,208 Total Expense 596,238 Total Expense 276,901
Net Budget Surplus/Deficit 5,800 Net Budget Surplus/Deficit 1,000 Net Budget Surplus/Deficit 600
2019 PROPERTY VALUE SUMMARY TAX RATE SUMMARY
MUD Tarrant Co.433,850,584 2018 2019
MUD Denton Co.1,228,583,025 O&M (General Fund) Tax 0.00788 0.00766
PID 745,061,830 I & S (Debt Service) Tax 0.04363 0.04134
Out of District & PID 338,989 Fire Tax 0.06870 0.06719
Total Value:2,407,834,428 Total Tax Rate:0.12021 0.11618
Increase/Decrease:-0.00403
PID Fire Assessment Rate 0.06870 0.06719
Increase/Decrease:-0.00151
Revenue Debt Service Fund SWIFTTax Debt Service Fund
BUDGET SUMMARY
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2019 FY 2019 YTD Total
Actual Actual Budget Amended Option #1 Option #2 Option #3 8/31/2018
General Fund Revenues
135-40000-000-000 Property Taxes 57,250 61,008 120,950 120,950 132,384 132,384 132,384 122,270 101.09%
135-40002-000-000 Property Taxes/Delinquent 2,192 290 200 200 300 300 300 347 173.54%
135-40015-000-000 Property Taxes/P & I 746 350 200 200 300 300 300 529 264.67%
135-40025-000-000 PID Surcharges 146,125 103,619 177,839 177,839 171,983 171,983 171,983 - 0.00%
135-47000-000-000 Water 4,210,866 5,822,785 6,464,019 6,464,019 6,599,484 6,599,484 6,687,389 5,463,688 84.52%
135-47005-000-000 Sewer 2,359,115 2,587,176 2,976,365 2,976,365 3,289,061 3,412,665 3,412,665 2,734,038 91.86%
135-47025-000-000 Penalties 101,584 121,528 106,279 106,279 136,418 136,418 136,418 103,287 97.18%
135-47030-000-000 Service Charges (Disconnect Fees)12,850 14,100 21,350 14,350 17,000 17,000 17,000 12,331 57.75%
135-47035-000-000 Plumbing Inspections 2,600 2,400 1,500 1,500 1,500 1,500 1,500 2,050 136.67%
135-47045-000-000 Sewer Inspections 7,650 4,800 4,500 4,500 4,500 4,500 4,500 5,350 118.89%
135-47070-000-000 TCCC Effluent Charges 45,511 87,159 60,000 60,000 60,000 60,000 60,000 76,586 127.64%
135-48010-000-000 Utility Fees 55,200 - - - - - - 0.00%
135-49010-000-000 Interest Income 12,652 18,940 12,000 50,000 20,000 20,000 20,000 50,413 420.11%
135-49016-000-000 Cell Tower Revenue 10,926 10,926 10,926 10,926 14,146 14,146 14,146 10,899 99.75%
135-49018-000-000 Building Rent Income 7,000 7,000 7,000 7,000 7,000 7,000 7,000 6,417 91.67%
135-49026-000-000 Proceeds from Sale of Assets 30,935 39,899 2,000 15,400 10,000 10,000 10,000 15,400 770.00%
135-49035-000-000 Prior Year Reserves - - - - - - - - 0.00%
135-49036-000-000 GASB Reserves 13,088 - - - - - - - 0.00%
135-49075-000-000 Oversize Meter Reimbursement 51,654 20,864 18,179 18,179 18,522 18,522 18,522 13,208 72.65%
135-49141-000-000 Interfund Transfer In 8,034 - - 796,145 - - - 1,851,769 0.00%
135-49145-000-000 Intergov Transfer In - - - - - - - - 0.00%
135-49900-000-000 Miscellaneous Income 28,818 (27,448) 5,000 15,000 7,000 7,000 7,000 59,466 1189.33%
135-49901-000-000 Records Management Revenue 44 32 20 20 - - - 2 10.00%
135-49903-000-000 Recovery of Prior Year Expense - 81,791 - - - - - - 0.00%
135-00000-000-000 Reimbursement from 2.42 Revenue Bond-Eng 260,000 260,000 - - - - 0.00%
Total 7,164,842 8,957,219 10,248,327 11,098,872 10,489,599 10,613,203 10,701,107 10,528,049 102.73%
Water General Fund Expenses
135-50005-010-000 Salaries & Wages 219,077 232,082 274,279 274,279 326,755 326,755 326,755 208,188 75.90%
135-50010-010-000 Overtime 13,385 13,069 20,000 20,000 20,000 20,000 20,000 12,942 64.71%
135-50016-010-000 Longevity 2,945 3,270 3,425 3,425 3,620 3,620 3,620 3,310 96.64%
135-50017-010-000 Certification 2,400 2,600 3,300 3,300 4,800 4,800 4,800 2,225 67.42%
135-50020-010-000 Retirement 20,866 21,489 27,843 27,843 33,304 33,304 33,304 22,376 80.37%
135-50026-010-000 Medical Insurance 38,990 30,038 52,196 52,196 74,818 74,818 74,818 29,867 57.22%
135-50027-010-000 Dental Insurance 2,944 2,942 5,182 5,182 4,317 4,317 4,317 2,376 45.84%
135-50028-010-000 Vision Insurance 662 578 994 994 701 701 701 424 42.65%
135-50029-010-000 Life Insurance & Other 2,361 2,576 2,982 2,982 3,131 3,131 3,131 2,340 78.45%
135-50030-010-000 Social Security Taxes 14,627 15,286 18,662 18,662 22,021 22,021 22,021 13,954 74.77%
135-50035-010-000 Medicare Taxes 3,421 3,575 4,365 4,365 5,150 5,150 5,150 3,263 74.77%
135-50040-010-000 Unemployment Taxes 859 51 1,080 1,080 1,080 1,080 1,080 819 75.80%
135-50045-010-000 Workman's Compensation 12,438 11,864 11,854 11,854 12,895 12,895 12,895 9,899 83.51%
135-50060-010-000 Pre-emp Physicals/Testing 236 347 200 200 200 200 200 285 142.53%
135-50070-010-000 Employee Relations 112 187 300 300 300 300 300 39 13.10%
135-55005-010-000 Engineering 109,670 25,390 275,000 - 20,000 20,000 20,000 - 0.00%
135-55080-010-000 Maintenance & Repairs 84,225 87,258 100,000 100,000 100,000 100,000 100,000 99,789 99.79%
135-55085-010-000 Generator Maintenance & Repairs - 2,459 3,000 3,000 3,000 3,000 3,000 - 0.00%
135-55090-010-000 Vehicle Maintenance 6,229 2,253 4,000 4,000 5,000 5,000 5,000 5,068 126.71%
135-55105-010-000 Maintenance-Heavy Equipment 2,893 - 3,500 3,500 3,500 3,500 3,500 35 1.00%
135-55120-010-000 Cleaning Services - - 5,214 5,214 5,214 - 0.00%
135-55135-010-000 Lab Analysis - MUD 6,389 3,948 5,500 5,500 6,500 6,500 6,500 6,595 119.91%
135-60010-010-000 Communications/Mobiles 4,717 4,589 4,700 4,700 5,000 5,000 5,000 3,603 76.65%
135-60020-010-000 Electricity 150,535 156,752 175,356 150,000 154,204 154,204 154,204 125,081 71.33%
135-60066-010-000 Publications/Books/Subscripts 716 767 1,000 1,000 1,000 1,000 1,000 767 76.70%
135-60070-010-000 Dues & Memberships 11 - 500 500 500 500 500 - 0.00%
135-60080-010-000 Schools & Training 1,545 936 2,785 2,785 4,651 4,651 4,651 2,209 79.31%
135-60090-010-000 Safety Program 249 - 400 400 400 400 400 8 2.09%
135-60100-010-000 Travel & per diem 87 124 1,735 1,735 2,345 2,345 2,345 87 5.04%
135-60105-010-000 Rent/Lease Equipment 379 - 1,500 1,500 1,500 1,500 1,500 - 0.00%
135-60135-010-000 TCEQ Fees & Permits - MUD 17,788 31,064 55,176 55,176 58,000 58,000 58,000 24,220 43.90%
135-60150-010-000 Wholesale Water 2,030,607 2,068,311 2,823,170 2,823,170 3,013,494 3,013,494 3,013,494 1,870,343 66.25%
135-60245-010-000 Miscellaneous Expenses - 103 200 200 200 200 200 - 0.00%
135-60280-010-000 Property Maintenance 2,643 775 3,000 3,000 3,000 3,000 3,000 975 32.49%
135-60285-010-000 Lawn Equipment & Maintenance - 8,250 14,750 14,750 14,750 14,750 14,750 10,500 71.19%
135-60332-010-000 Interfund Transfer Out- Revenue I&S - 240,822 278,084 278,084 585,209 585,209 585,209 278,084 100.00%
135-60333-010-000 Interfund Transfer Out- Bond Reserve - 48,047 48,996 48,996 55,193 55,193 55,193 44,913 91.67%
135-60334-010-000 Interfund Transfer Out-Bank Reserve Account - - 200,000 200,000 200,000 200,000 200,000 1,053,935 526.97%
135-60360-010-000 Furniture/Equipment < $5000 - - 2,500 2,500 2,500 2,500 2,500 5,020 200.79%
135-65005-010-000 Fuel & Lube 12,647 8,733 15,000 15,000 15,000 15,000 15,000 10,214 68.10%
135-65010-010-000 Uniforms 2,170 3,064 4,488 4,488 5,190 5,190 5,190 1,249 27.83%
135-65030-010-000 Chemicals 13,070 24,217 20,000 20,000 20,000 20,000 20,000 17,084 85.42%
135-65035-010-000 Small Tools 868 868 1,200 1,200 1,200 1,200 1,200 - 0.00%
135-65040-010-000 Safety Equipment 719 507 1,000 1,000 1,000 1,000 1,000 1,081 108.10%
135-65050-010-000 Meter Expense 88,942 24,000 50,000 50,000 70,000 70,000 70,000 24,976 49.95%
135-65053-010-000 Meter Change Out Program 77,325 71,160 84,000 84,000 87,000 87,000 87,000 82,313 97.99%
135-69005-010-000 Capital Outlays 1,492,504 323,263 810,012 1,085,012 453,000 453,000 453,000 590,376 72.88%
135-69008-010-000 Short Term Debt-Principal 130,700 - 38,731 - 30,068 30,068 30,068 - 0.00%
Account Description % of Budget
General Fund
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2019 FY 2019 YTD Total
Actual Actual Budget Amended Option #1 Option #2 Option #3 8/31/2018 Account Description % of Budget
General Fund
135-69009-010-000 Short Term Debt-Interest 1,178 - 5,713 5,713 4,124 4,124 4,124 2,271 39.76%
135-69195-010-000 Gasb34/Reserve for Replacement 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 100.00%
135-69281-010-000 Water Tank Inspection Contract 126,958 126,958 118,774 110,000 120,000 120,000 120,000 107,864 90.81%
135-55135-010-001 Lab Analysis - PID 1,725 2,183 2,000 2,000 2,000 2,000 2,000 1,385 69.25%
135-60135-010-001 TCEQ Fees & Permits - PID - - - - - - - - 0.00%
Subtotal Water 4,777,812 3,681,755 5,657,433 5,584,571 5,641,835 5,641,835 5,641,835 4,757,352 84.09%
Wastewater
135-50005-020-000 Salaries & Wages 369,462 387,947 410,866 410,866 421,699 421,699 421,699 324,554 78.99%
135-50010-020-000 Overtime 35,175 31,979 30,000 30,000 30,000 30,000 30,000 30,674 102.25%
135-50016-020-000 Longevity 6,125 6,635 7,415 7,415 7,445 7,445 7,445 7,415 100.00%
135-50017-020-000 Certification 7,611 8,275 8,400 8,400 8,700 8,700 8,700 7,736 92.10%
135-50020-020-000 Retirement 36,694 38,208 42,243 42,243 43,276 43,276 43,276 35,714 84.54%
135-50026-020-000 Medical Insurance 66,679 55,136 62,175 62,175 91,627 91,627 91,627 60,065 96.61%
135-50027-020-000 Dental Insurance 4,119 4,464 5,271 5,271 5,104 5,104 5,104 4,320 81.95%
135-50028-020-000 Vision Insurance 930 954 1,114 1,114 826 826 826 744 66.76%
135-50029-020-000 Life Insurance & Other 4,116 4,552 4,281 4,281 4,495 4,495 4,495 3,848 89.88%
135-50030-020-000 Social Security Taxes 23,597 25,343 28,314 28,314 29,006 29,006 29,006 21,215 74.93%
135-50035-020-000 Medicare Taxes 5,519 5,927 6,622 6,622 6,784 6,784 6,784 4,961 74.93%
135-50040-020-000 Unemployment Taxes 1,204 63 1,260 1,260 1,260 1,260 1,260 1,134 90.00%
135-50045-020-000 Workman's Compensation 7,003 14,903 17,990 17,990 16,941 16,941 16,941 14,828 82.42%
135-50060-020-000 Pre-emp Physicals/Testing 238 80 300 300 400 400 400 235 78.33%
135-50070-020-000 Employee Relations 722 461 350 350 300 300 300 - 0.00%
135-55005-020-000 Engineering - 852 - - 30,000 30,000 30,000 - 0.00%
135-55070-020-000 Independent Labor 27,109 19,449 20,550 5,550 15,000 15,000 15,000 2,145 10.44%
135-55080-020-000 Maintenance & Repairs 173,132 97,990 86,100 86,100 88,000 88,000 88,000 78,007 90.60%
135-55085-020-000 Generator Maintenance & Repairs - 6,076 14,000 14,000 10,000 10,000 10,000 29 0.21%
135-55090-020-000 Vehicle Maintenance 7,165 9,836 8,000 8,000 8,000 8,000 8,000 9,672 120.90%
135-55105-020-000 Maintenance-Heavy Equipment 742 24 500 500 1,500 1,500 1,500 395 79.08%
135-55120-020-000 Cleaning Services - - 5,214 5,214 5,214 - 0.00%
135-55125-020-000 Dumpster Services 41,801 56,329 60,000 60,000 75,000 75,000 75,000 64,657 107.76%
135-55135-020-000 Lab Analysis 37,393 32,416 30,000 30,000 35,000 35,000 35,000 29,272 97.57%
135-60010-020-000 Communications/Pagers/Mobiles 5,888 5,460 4,700 4,700 5,000 5,000 5,000 4,462 94.94%
135-60020-020-000 Electricity 131,275 145,449 266,709 176,709 174,165 174,165 174,165 147,713 55.38%
135-60066-020-000 Publications/Books/Subscripts - 150 200 200 200 200 200 - 0.00%
135-60070-020-000 Dues & Memberships 300 267 300 300 300 300 300 60 20.00%
135-60080-020-000 Schools & Training 3,361 2,959 5,677 5,677 7,155 7,155 7,155 658 11.59%
135-60090-020-000 Safety Program 341 291 550 550 1,000 1,000 1,000 352 63.95%
135-60100-020-000 Travel & per diem 977 2,625 1,635 1,635 1,895 1,895 1,895 90 5.53%
135-60105-020-000 Rent/Lease Equipment 8,639 - 5,000 5,000 5,000 5,000 5,000 - 0.00%
135-60125-020-000 Advertising - 4,086 5,000 5,000 2,500 2,500 2,500 - 0.00%
135-60135-020-000 TCEQ Fees & Permits 18,527 32,564 85,000 85,000 30,000 30,000 30,000 30,273 35.61%
135-60245-020-000 Miscellaneous Expenses 423 113 450 450 450 450 450 0 0.00%
135-60280-020-000 Property Maintenance - - 4,000 4,000 5,000 5,000 5,000 42 1.05%
135-60285-020-000 Lawn Equipment & Maintenance - 6,490 11,600 11,600 11,600 11,600 11,600 8,140 70.17%
135-60331-020-000 Interfund Transfer Out-Tax I&S 119,706 120,492 122,043 122,043 120,053 120,053 120,053 122,043 100.00%
135-60332-020-000 Interfund Transfer Out- Revenue I&S 444,838 595,638 598,738 598,738 688,330 688,330 688,330 598,738 100.00%
135-60333-020-000 Interfund Transfer Out-Bond Reserve 123,336 - 123,336 123,336 125,187 125,187 125,187 113,058 91.67%
135-60334-020-000 Interfund Transfer Out-Bank Reserve Account - 180,417 200,000 944,512 200,000 200,000 200,000 644,512 322.26%
135-60360-020-000 Furniture/Equipment < $5000 - - 4,000 4,000 3,500 3,500 3,500 1,762 44.05%
135-65005-020-000 Fuel & Lube 10,253 8,722 12,500 12,500 12,500 12,500 12,500 8,121 64.97%
135-65010-020-000 Uniforms 4,142 3,754 4,459 4,459 5,495 5,495 5,495 1,855 41.59%
135-65030-020-000 Chemicals 28,882 25,101 27,500 27,500 30,000 30,000 30,000 14,758 53.66%
135-65035-020-000 Small Tools 1,787 2,191 1,000 1,000 1,200 1,200 1,200 1,436 143.61%
135-65040-020-000 Safety Equipment 577 517 750 750 1,200 1,200 1,200 1,158 154.33%
135-65045-020-000 Lab Supplies 17,349 13,258 14,000 14,000 20,000 20,000 20,000 18,875 134.82%
135-69005-020-000 Capital Outlays 188,556 276,328 547,327 547,327 330,000 330,000 330,000 108,644 19.85%
135-69008-020-000 Short Term Debt-Principal 21,277 - 51,342 - 109,858 109,858 109,858 - 0.00%
135-69009-020-000 Short Term Debt-Interest 197 - 7,573 7,573 14,917 14,917 14,917 3,011 39.76%
135-69195-020-000 Gasb34/Reserve for Replacement - - 30,000 30,000 30,000 30,000 30,000 30,000 100.00%
Subtotal Wastewater 1,987,167 2,234,770 2,981,140 3,569,310 2,872,082 2,872,082 2,872,082 2,561,381 85.92%
Board of Directors 0.00%
135-50005-026-000 Salaries & Wages 9,100 - - - - - - - 0.00%
135-50030-026-000 Social Security Taxes 564 - - - - - - - 0.00%
135-50035-026-000 Medicare Taxes 132 - - - - - - - 0.00%
135-55040-026-000 Unemployment Taxes 2 - - - - - - - 0.00%
135-50045-026-000 Workman's Compensation 50 30 30 30 30 30 30 27 88.73%
135-60066-026-000 Publications/Books/Subscripts - - 150 150 150 150 150 - 0.00%
135-60070-026-000 Dues & Memberships 11 - 600 600 750 750 750 650 108.33%
135-60075-026-000 Meetings 474 145 1,200 1,200 1,300 1,300 1,300 103 8.61%
135-60080-026-000 Schools & Training 1,875 3,557 4,000 4,000 4,000 4,000 4,000 2,755 68.88%
135-60100-026-000 Travel & per diem 3,314 2,690 5,000 5,000 5,000 5,000 5,000 4,768 95.36%
135-60245-026-000 Miscellaneous Expenses 260 75 2,000 2,000 2,000 2,000 2,000 1,474 73.70%
Subtotal Board of Directors 15,782 6,498 12,980 12,980 13,230 13,230 13,230 9,777 75.32%
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
Agenda Packet
35 of 221
FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2019 FY 2019 YTD Total
Actual Actual Budget Amended Option #1 Option #2 Option #3 8/31/2018 Account Description % of Budget
General Fund
Administration
135-50005-030-000 Salaries & Wages 484,728 432,978 432,863 432,863 441,006 441,006 441,006 337,201 77.90%
135-50010-030-000 Overtime 901 3,498 2,000 2,000 2,000 2,000 2,000 563 28.15%
135-50016-030-000 Longevity 3,823 3,418 3,548 3,548 1,833 1,833 1,833 3,548 99.99%
135-50020-030-000 Retirement 42,642 37,687 40,553 40,553 41,148 41,148 41,148 33,878 83.54%
135-50026-030-000 Medical Insurance 61,243 44,204 63,485 63,485 81,895 81,895 81,895 43,346 68.28%
135-50027-030-000 Dental Insurance 4,207 3,938 5,502 5,502 4,291 4,291 4,291 3,017 54.84%
135-50028-030-000 Vision Insurance 975 842 1,173 1,173 701 701 701 547 46.67%
135-50029-030-000 Life Insurance & Other 4,678 4,426 5,059 5,059 4,495 4,495 4,495 3,434 67.89%
135-50030-030-000 Social Security Taxes 28,227 25,994 27,181 27,181 27,580 27,580 27,580 20,309 74.72%
135-50035-030-000 Medicare Taxes 6,601 6,079 6,357 6,357 6,450 6,450 6,450 4,750 74.72%
135-50040-030-000 Unemployment Taxes 1,349 294 1,260 1,260 1,260 1,260 1,260 1,140 90.44%
135-50045-030-000 Workman's Compensation 2,067 1,796 1,529 1,529 1,295 1,295 1,295 1,359 88.87%
135-50060-030-000 Pre-emp Physicals/Testing 147 701 500 500 500 500 500 212 42.38%
135-50070-030-000 Employee Relations 3,421 2,692 4,960 4,960 5,000 5,000 5,000 3,273 65.99%
135-55005-030-000 Engineering 4,365 - - - - - - - 0.00%
135-55030-030-000 Software & Support 47,907 88,943 78,391 78,391 77,849 77,849 77,849 66,078 84.29%
135-55045-030-000 Legal - - - - - - - - 0.00%
135-55070-030-000 Independent Labor 1,806 30,925 154,000 154,000 175,000 175,000 175,000 139,519 90.60%
135-55080-030-000 Maintenance & Repairs 6,284 826 14,000 14,000 20,000 20,000 20,000 5,400 38.57%
135-55085-030-000 Generator Maintenance & Repairs - 485 10,000 10,000 10,000 10,000 10,000 4,625 46.25%
135-55100-030-000 Building Maint & Supplies 6,890 7,705 - - - - - - 0.00%
135-55120-030-000 Cleaning Services 7,017 6,705 10,000 10,000 10,000 10,000 10,000 8,308 83.08%
135-55160-030-000 Professional Outside Services 69,683 63,965 63,325 63,325 66,055 66,055 66,055 59,240 93.55%
135-55165-030-000 Collection Fees - - 200 200 - - - - 0.00%
135-55205-030-000 Utility Billing Contract 8,516 7,514 9,000 9,000 9,000 9,000 9,000 5,892 65.46%
135-60005-030-000 Telephone 13,723 14,081 27,300 17,300 23,500 23,500 23,500 15,229 55.78%
135-60010-030-000 Communications/Mobiles 4,041 3,621 4,000 4,000 4,000 4,000 4,000 2,749 68.72%
135-60020-030-000 Electricity 7,245 11,002 16,261 16,261 8,690 8,690 8,690 5,989 36.83%
135-60025-030-000 Water 934 1,041 2,500 2,500 2,000 2,000 2,000 661 26.42%
135-60035-030-000 Postage 27,203 27,334 30,000 30,000 30,000 30,000 30,000 17,849 59.50%
135-60040-030-000 Bank Service Charges & Fees 51,500 52,782 55,560 55,560 55,560 55,560 55,560 55,666 100.19%
135-60050-030-000 Bad Debt Expense 3,459 1,674 1,500 1,500 1,500 1,500 1,500 - 0.00%
135-60055-030-000 Insurance 33,573 59,614 56,000 56,000 65,000 65,000 65,000 70,899 126.61%
135-60066-030-000 Publications/Books/Subscripts 260 770 1,600 1,600 1,000 1,000 1,000 206 12.90%
135-60070-030-000 Dues & Memberships 5,656 4,851 6,000 6,000 6,000 6,000 6,000 3,988 66.47%
135-60075-030-000 Meetings 163 122 400 400 400 400 400 134 33.39%
135-60079-030-000 Public Education 4,230 4,972 6,000 6,000 6,000 6,000 6,000 - 0.00%
135-60080-030-000 Schools & Training 3,382 2,255 7,600 7,600 8,950 8,950 8,950 3,238 42.61%
135-60100-030-000 Travel & per diem 3,562 7,112 4,885 4,885 4,345 4,345 4,345 1,671 34.21%
135-60110-030-000 Physicals/Testing - - 200 200 200 200 200 - 0.00%
135-60115-030-000 Elections 3,610 2,961 4,500 4,500 - - - 220 4.89%
135-60125-030-000 Advertising 1,549 2,323 2,500 2,500 25,000 25,000 25,000 300 12.00%
135-60235-030-000 Security - - 2,700 2,700 1,288 1,288 1,288 418 15.48%
135-60245-030-000 Miscellaneous Expenses 5,448 503 500 500 500 500 500 125 24.90%
135-60246-030-000 General Manager Contingency - 17,000 17,000 17,000 17,000 17,000 17,000 100.00%
135-60270-030-000 4th of July Celebration - - - - - - - - 0.00%
135-60285-030-000 Lawn Equipment & Maintenance - - - - - - - - 0.00%
135-60336-030-000 Interfund Trans Out (MUD1 I&S)- - - - - - - - 0.00%
135-60360-030-000 Furniture/Equipment < $5000 656 1,056 2,500 2,500 2,500 2,500 2,500 212 8.48%
135-65010-030-000 Uniforms 23 475 700 700 2,050 2,050 2,050 274 39.10%
135-65055-030-000 Hardware IT 7,238 2,300 7,420 7,420 7,064 7,064 7,064 2,007 27.04%
135-65085-030-000 Office Supplies 5,632 5,353 7,000 7,000 6,000 6,000 6,000 4,249 60.70%
135-65090-030-000 Printer Supplies & Maintenance 1,302 754 2,000 2,000 3,500 3,500 3,500 2,365 118.25%
135-65095-030-000 Maintenance Supplies 3,632 3,985 4,000 4,000 4,000 4,000 4,000 3,797 94.92%
135-65105-030-000 Printing 3,232 2,593 4,000 4,000 2,500 2,500 2,500 144 3.60%
135-69005-030-000 Capital Outlays 24,907 129,301 13,000 13,000 280,000 280,000 280,000 48,355 371.96%
135-69170-030-000 Copier Lease Installments 3,888 3,929 4,600 4,600 4,000 4,000 4,000 2,562 55.70%
Subtotal Administration 1,017,525 1,122,380 1,227,111 1,217,112 1,559,904 1,559,904 1,559,904 1,005,944 81.98%
Non Departmental
135-55045-039-000 Legal 338,721 118,762 137,000 137,000 137,000 137,000 137,000 122,362 89.32%
135-55055-039-000 Auditing 29,039 18,809 24,500 24,500 30,800 30,800 30,800 25,659 104.73%
135-55060-039-000 Appraisal 10,088 10,713 11,446 11,446 11,714 11,714 11,714 8,684 75.87%
135-55065-039-000 Tax Admin Fees 2,469 2,562 3,800 3,800 4,800 4,800 4,800 2,968 78.12%
Subtotal Non Departmental 380,317 150,846 176,746 176,746 184,314 184,314 184,314 159,673 90.34%
Total General Fund Revenues 7,164,842 8,957,219 10,248,327 11,098,872 10,489,599 10,613,203 10,701,107 10,528,049
Total General Fund Expenses 8,178,601 7,196,249 10,055,410 10,560,719 10,271,365 10,271,365 10,271,365 8,494,127
Net Budget Surplus (Deficit)(1,013,759) 1,760,970 192,917 538,153 218,233 341,837 429,742 2,033,922
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
Agenda Packet
36 of 221
Account Description FY 2016 FY 2017 FY2018 FY 2019 FY 2019 YTD
Actual Actual Budget Proposed Amended Totals
Revenues-Town
122-40001-000-000 Assessment - Emerg Svcs 403,838 427,439 486,626 538,869 500,839
122-40003-000-000 Emer Svcs Assessmen/Delinquent 346 - - - -
122-40015-000-000 Property Taxes/Assessments P&I - 750 - - -
122-42014-000-000 Fire Permits/Sprinkler & Plan Review 5,200 5,000 100 65,000 90,000
122-43400-000-000 Fire Inspections 1,075 825 - - -
122-43415-000-000 Denton/Tarrant Cty Pledge-Fire 10,000 10,000 10,000 10,000 10,000 10,000
Revenues-MUD
122-40001-000-000 Assessment-Emerg Svcs Reimb from Town - 112 - - -
122-40010-000-000 Property Taxes/MUD Fire 875,978 1,036,680 1,054,433 1,201,853 1,117,000 1,065,982
122-40011-000-000 Property Taxes/Fire-Delinquent 18,076 3,196 - - - 3,945
122-40020-000-000 Property Taxes/Fire P&I 7,621 4,184 - - - 4,778
122-49000-000-000 Capital Leases-Other Financial Sources -
122-49026-000-000 Proceeds from Sale of Assets 60,000 60,000 - - - -
122-49035-000-000 Prior Year Reserves - - - - 75,000 -
122-49036-000-000 GASB Reserves 36,182 23,164 - - - -
122-49900-000-000 Miscellaneous Income 11,100 149 - - -
Total Revenue 1,429,416 1,571,499 1,551,159 1,815,722 1,792,839 1,084,705
Expenses-Town
122-50005-045-000 Salaries & Wages 511,904 537,947 558,792 638,481 642,064
122-50010-045-000 Overtime 58,952 74,868 50,122 73,688 73,688
122-50011-045-000 Holiday Pay 14,718 - - - -
122-50016-045-000 Longevity 5,730 5,599 5,879 6,566 6,566
122-50017-045-000 Certification 4,740 4,988 4,950 4,950 4,950
122-50020-045-000 Retirement 71,888 79,312 81,248 90,511 90,511
122-50026-045-000 Medical Insurance 56,876 61,919 85,723 85,791 75,498
122-50027-045-000 Dental Insurance 5,016 4,373 4,285 4,998 5,985
122-50028-045-000 Vision Insurance 968 429 433 536 536
122-50029-045-000 Life Insurance & Other 4,016 2,853 3,746 4,068 4,068
122-50030-045-000 Social Security Taxes 32,993 34,575 37,565 43,901 44,123
122-50035-045-000 Medicare Taxes 7,714 8,084 8,785 10,267 10,319
122-50040-045-000 Unemployment Taxes 2,125 144 1,424 1,628 1,628
122-50045-045-000 Workman's Compensation 9,379 7,885 10,139 11,203 11,269
122-50060-045-000 Pre-employment Physicals/Test 54 2,917 4,600 7,794 7,794
122-50075-045-000 Tuition Reimbursement - 2,184 5,075 9,600 9,600
122-55030-045-000 Software & Support 5,561 608 6,943 12,813 12,813
122-55045-045-000 Legal 6,560 - - - -
122-55080-045-000 Maintenance & Repairs/Equipment 54,653 5,214 17,240 21,900 21,900
122-55085-045-000 Generator Maintenance & Repairs - - - -
122-55090-045-000 Vehicle Maintenance 14,808 23,053 46,000 48,500 48,500
122-55100-045-000 Building Maintenance - 13,758 16,750 93,000 18,000
122-55160-045-000 Professional Outside Services 2,744 2,327 2,723 3,000 3,000
122-60005-045-000 Telephone 59 - - - -
122-60010-045-000 Communications/Mobiles 6,835 11,235 13,245 8,925 8,925
122-60020-045-000 Electricity/Gas 5,686 6,446 8,140 8,000 8,000
122-60025-045-000 Water 2,027 2,758 4,648 3,800 3,800
122-60026-045-000 Cable 1,920 - - - -
122-60035-045-000 Postage 46 57 50 100 100
122-60066-045-000 Publications/Books/Subscrips 172 350 350 350 350
122-60070-045-000 Dues & Memberships 15,457 15,404 19,295 20,417 20,417
122-60080-045-000 Schools & Training 3,743 3,825 15,670 24,090 24,090
122-60096-045-000 Emergency Management 1,000 1,919 1,000 1,000 1,000
122-60100-045-000 Travel & per diem 1,147 1,979 7,066 13,507 13,507
FIRE DEPARTMENT
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
Agenda Packet
37 of 221
Account Description FY 2016 FY 2017 FY2018 FY 2019 FY 2019 YTD
Actual Actual Budget Proposed Amended Totals
122-60110-045-000 Physicals/Testing 6,804 - - - -
122-60125-045-000 Advertising 4,200 398 500 750 750
122-60160-045-000 Programs & Special Projects 3,671 6,581 13,750 15,300 15,300
122-60180-045-000 Fire Inspection/Enforcement 359 - - - -
122-60195-045-000 Flags & Repair 2,355 3,311 3,500 9,419 9,419
122-60243-045-000 Prior Year Expense - - - - -
122-60245-045-000 Miscellaneous Expense 1,119 767 6,000 6,000 6,000
122-60280-045-000 Property Maintenance - - - - -
122-66500-045-000 Dispatch- Denton County - 2,376 - 3,481 3,481
122-65005-045-000 Fuel 4,729 15,614 13,613 13,933 13,933
122-65010-045-000 Uniforms 9,516 9,266 6,687 5,907 5,907
122-65015-045-000 Protective Clothing 47,907 27,815 30,200 31,600 31,600
122-65030-045-000 Chemicals 1,191 - - - -
122-65035-045-000 Small Tools/Equipment 1,868 17,681 5,000 25,800 8,300
122-65055-045-000 Hardware 394 - 1,100 4,200 4,200
122-65085-045-000 Office Supplies 328 815 250 250 250
122-65095-045-000 Maintenance & Supplies - 410 1,500 1,500 1,500
122-65105-045-000 Printing - 265 250 250 250
122-00000-045-000 Printer Supplies - - 1,400 1,400 1,400
122-69050-045-000 Radios 7,934 - - - -
122-69255-045-000 Airpacks - - - - -
122-83700-045-000 Capital Expenses - 28,962 - - - -
Expenses-MUD
122-55080-045-000 Maintenance & Repairs (GASB34)- - - - - 1,490
122-60030-045-000 Rent And/Or Usage 214,379 214,379 218,954 215,979 215,979 218,954
122-60055-045-000 Insurance 9,072 9,072 18,000 18,000 18,000 13,969
122-60337-045-000 Transfer to Town/Fire Budget - - - - - 558,168
122-69005-045-000 Capital Outlays 7,918 7,918 - - 75,000 -
122-69008-045-000 Short Term Debt -Principal - - - - - -
122-69009-045-000 Short Term Debt -Interest - - - - - -
122-69195-045-000 GASB34/Reserve for Replacement 81,420 81,420 81,420 81,420 81,420 81,420
122-69305-045-000 Capital Leases 127,149 127,149 127,149 127,149 127,149 127,149
Total 1,441,804 1,471,209 1,551,159 1,815,722 1,792,839 1,001,149
Total Fire Revenues 1,429,416 1,571,499 1,551,159 1,815,722 1,792,839
Total Fire Expenses 1,441,804 1,471,209 1,551,159 1,815,722 1,792,839
Net Budget Surplus (Deficit)(12,388) 100,290 - - -
Fire Budget 1,792,839
Less: Rent/Debt Service 215,979
Less: Capital Leases 127,149
Less: ESD Assessment 500,839
Less: TML Fire Insurance 18,000
Less: Capital Outlays 75,000
Less: GASB34/Reserve for Replacement 81,420
Less: Denton County Fire Pledge 10,000
Less: Fire Permits/Sprinkler 90,000
Less: Fire Inspections -
122-60337-045-000 Transfer to Town from MUD/Fire Budget 674,452
Monthly payment to Town Oct 18-Sept 19 56,204
Town/MUD Fire Contract Calculation FY 2019
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
Agenda Packet
38 of 221
Account Description FY 2018 FY 2018 PROPOSED YTD Total
Budget Amended FY 2019 thru 08/31/18 Comments
Debt Service Revenues
533-40000-000-000 Property Taxes 669,660 669,660 687,175 677,002 SEE SCHEDULE TAX_ASSESS
533-40002-000-000 Property Taxes/Delinquent 1,800 1,800 1,800 2,625
533-40015-000-000 Property Taxes/P & I 2,000 2,000 2,000 2,004
533-49010-000-000 Interest Income 2,000 2,000 2,000 8,842
533-49015-000-000 Lease/Rental Income 218,954 218,954 215,979 218,954 SEE SCHEDULE FD-B
533-49110-000-000 Premium on Bonds Sold - - - -
533-49141-000-000 Interfund Transfer In-PID Surchg 122,043 122,043 120,053 122,043
Total 1,016,458 1,016,458 1,029,008 1,031,470
Debt Service Expenses
533-70005-051-000 Paying Agent Fee 2,150 2,150 2,150 1,650 SEE SCHEDULE GF-B1 (LONG TERM DEBT)
533-70025-051-000 Bond Interest Expense-Tax 283,508 283,508 266,058 283,508 SEE SCHEDULE GF-B1 (LONG TERM DEBT)
533-70035-051-000 Bond Principal Payment-Tax 725,000 725,000 755,000 725,000 SEE SCHEDULE GF-B1 (LONG TERM DEBT)
Total 1,010,658 1,010,658 1,023,208 1,010,158
Total Debt Service Fund Revenues 1,016,458 1,016,458 1,029,008
Total Debt Service Fund Expenses 1,010,658 1,010,658 1,023,208
Net Budget Surplus (Deficit)5,800 5,800 5,800
TAX DEBT SERVICE FUND (I&S)
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
39 of 221
FY 2018 FY 2018 PROPOSED YTD Total
Budget Amended FY 2019 thru 08/31/18
Debt Service Revenues
534-49010-000-000 Interest Income 1,000 1,000 1,000 3,319
534-49143-000-000 Interfund Transfer In- WW Sales 598,738 598,738 596,238 598,738 WW Sales Revenue Transfer for Revenue Debt Payment
Total 599,738 599,738 597,238 602,057
Debt Service Expenses
534-70005-051-000 Paying Agent Fees 400 400 400 400
534-70040-051-000 Bond Interest Expense-Rev Bonds 223,338 223,338 215,838 223,338 See Schedule GF-B2 (Long Term Debt)
534-70045-051-000 Bond Principal Payment-Rev Bonds 375,000 375,000 380,000 375,000 See Schedule GF-B2 (Long Term Debt)
Total 598,738 598,738 596,238 598,738
Total Debt Service Fund Revenues 599,738 599,738 597,238
Total Debt Service Fund Expenses 598,738 598,738 596,238
Net Budget Surplus (Deficit)1,000 1,000 1,000
FY 2017 originally budgeted both Revenue Bonds together. Created separate funds 534 and 535 in FY 2017.
Account Description Comments
REVENUE DEBT SERVICE FUND (I&S) - WWTP
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
40 of 221
FY 2018 FY 2018 PROPOSED YTD Total
Budget Amended FY 2019 thru 08/31/18
Debt Service Revenues
535-49010-000-000 Interest Income 600 600 600 1,628
535-49142-000-000 Interfund Transfer In-Water Sales 278,084 278,084 276,901 278,084 Water Sales Revenue Transfer for Revenue Debt Payment
Total 278,684 278,684 277,501 279,711
Debt Service Expenses
535-70005-051-000 Paying Agent Fees 400 400 400 400
535-70040-051-000 Bond Interest Expense-Rev Bonds 62,684 62,684 61,501 62,684 See Schedule GF-B2 (Long Term Debt)
535-70045-051-000 Bond Principal Payment-Rev Bonds 215,000 215,000 215,000 215,000 See Schedule GF-B2 (Long Term Debt)
Total 278,084 278,084 276,901 278,084
Total Debt Service Fund Revenues 278,684 278,684 277,501
Total Debt Service Fund Expenses 278,084 278,084 276,901
Net Budget Surplus (Deficit)600 600 600
FY 2017 originally budgeted both Revenue Bonds together. Created separate funds 534 and 535 in FY 2017.
CommentsAccountDescription
REVENUE DEBT SERVICE FUND (I&S) - SWIFT
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
41 of 221
Account Description FY 2018 FY 2018 PROPOSED YTD Total
Budget Amended FY 2019 thru 08/31/18 Comments
Debt Reserve Revenues
528-49010-000-000 Interest Income 1,000 1,000 5,000 7,027
528-49142-000-000 Interfund transfer In-Water 48,996 48,996 55,193 44,913 In Addition projected new 16in waterline 2018 Bond first year payment cost@ 77% water
528-49143-000-000 Interfund transfer In-WW 123,336 123,336 125,187 113,058 In Addition projected WWTP Overrun 2018 Bond first year payment cost@ 23% wastewater
Total 173,332 173,332 185,380 164,998
Debt Reserve Expenses
- - - -
Total - - - -
*Revenue bond covenants require 1 year debt service in reserves; usually allow 5 years from issuance date to accumulate the reserve.
Total Debt Service Fund Revenues 173,332 173,332 185,380 164,998
Total Debt Service Fund Expenses - - - -
Net Budget Surplus (Deficit)173,332 173,332 185,380 164,998
DEBT - RESERVE FUND
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
42 of 221
FIRE TAX/ASSESSMENT RATE NET TAX VALUE:OVERALL TAX RATE FY 2019:$0.116179
Certified
TARRANT COUNTY:$433,850,584 7/20/2018
DENTON COUNTY:$1,228,583,025 7/14/2018
DENTON CO. PID:$745,061,830 7/14/2018 2018 2019
OUT OF DISTRICT & PID $338,989 7/14/2018 O&M (General Fund) Tax 0.00788 0.00766
I & S (Debt Service) Tax 0.04363 0.04134
REQUIRED REVENUE TAX/ASSESS RATE = REQUIRED REVENUE/TOTAL VALS/100 Fire Tax 0.06870 0.06719
FIRE Vals/100 =24,078,344 Total Tax Rate:0.120210 0.11618
FY 2019 Tax/Assess Rate =0.06719 Increase/Decrease:-0.00403
$1,617,839
Revenue from MUD Tax =1,117,000$ PID Fire Assessment Rate 0.06870 0.06719
Revenue from PID Assess =500,839$ Increase/Decrease:-0.00151
Total:1,617,839$
MAX ROLLBACK RATE 0.11660
O&M TAX/SURCHARGE RATE NET TAX VALUE:
Certified
TARRANT COUNTY:433,850,584 7/20/2018
DENTON COUNTY:1,228,583,025 7/14/2018
DENTON CO. PID:745,061,830 7/14/2018
REQUIRED REVENUE TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100
O&M Vals/100 =24,074,954
184,314 *FY 2019 MUD O&M Tax Rate =0.00766
167,800 **FY 2019 PID Tax/Surcharge Rate =0.00697
*MUD (All of Dept. 39 Budget)
**PID (Legal and Auditor only Dept 39 Budget)Revenue from MUD Tax =132,384$
Revenue from PID Surcharge =51,930$
Total:184,314$
I&S TAX/SURCHARGE RATE NET TAX VALUE:
NEW DEBT: CALCULATE AMOUNT DUE FROM PID Certified
TARRANT COUNTY:$433,850,584 7/20/2018
DENTON COUNTY:$1,228,583,025 7/14/2018
DENTON CO. PID:$745,061,830 7/14/2018
REQUIRED REVENUE TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100
TAX DEBT 2014 AND AFTER (I&S)Vals/100 =24,074,954
FY 2019 PID Surcharge Rate =0.01611 ***
$387,925 ***NOT FINAL TAX RATE: ONLY USED TO CALCULATE PID SHARE
Revenue from MUD Tax =267,872$
Revenue from PID Surcharge =120,053$
Total:387,925$
MUD DEBT: CALCULATE MUD TAX NET TAX VALUE:
Certified
TARRANT COUNTY:$433,850,584 7/20/2018
DENTON COUNTY:$1,228,583,025 7/14/2018
REQUIRED REVENUE
I&S MUD DEBT TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100
Vals/100 =16,624,336
$687,175 FY 2019 Tax Rate =0.04134
Revenue from MUD Tax =687,175$
Revenue from PID = N/A -$
Total:687,175$
TAX RATE ASSESSMENT
PID ASSESSMENT & SURCHARGE CALCULATIONS
TAX COMPARISON TO FY 2018
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
Agenda Packet
43 of 221
FY Bond Payment Reimburse Reserve ($933,700)*Total Rent
2019 147,883 68,096 215,979
2020 149,908 68,096 218,004
2021 151,758 68,096 219,854
2022 153,433 68,096 221,529
2023 153,433 68,096 221,529
2024 153,183 68,096 221,279
2025 152,683 68,096 220,779
2026 148,083 68,096 216,179
2027 153,368 68,096 221,464
2028 153,243 68,096 221,339
2029 152,783 68,096 220,879
2030 152,113 68,096 220,209
2031 151,163 68,096 219,259
Total $1,973,034 $885,248 $2,858,282
*Based on ave. rate of 3.9% for 20 years
RENT CALCULATION FOR FIRE STATION
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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Category FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
Water
Water System Improvements
Water Line Replacement- Carnoustie\Creek 275,000$ -$ -$ -$ -$
Valve Replacement 50,000$ -$ -$ -$ -$
Engineer Master Plan of Improvements -$ -$ 50,000$ -$ -$
Totals 325,000$ -$ 50,000$ -$ -$
Building Maintenance
Fencing 100,000$ 10,000$ 10,000$ 10,000$ 10,000$
Totals 100,000$ 10,000$ 10,000$ 10,000$ 10,000$
Fleet
On Call Truck (Water)28,000$ -$ -$ -$ -$
Totals 28,000$ -$ -$ -$ -$
Water Grand Totals 453,000$ 10,000$ 60,000$ 10,000$ 10,000$
WASTEWATER
Wastewater System Improvements
LS Upgrades (Lights, Control Pannels, Quick Connects)75,000$ 50,000$ 10,000$ 10,000$ 10,000$
Spare Part Inventory 50,000$ -$ -$ -$ -$
LS #1 Engineering 30,000$ -$ -$ -$ -$
In-Plant Water System 100,000$ -$ -$ -$ -$
Smart Cover Manhole (Study and Install) -$ -$ 30,000$ -$ -$
Engineer Master Plan of Improvements -$ -$ 50,000$ -$ -$
Totals 255,000$ 50,000$ 90,000$ 10,000$ 10,000$
Building Maintenance
Fencing -$ 5,000$ 5,000$ 5,000$ 5,000$
Paving Road and Driveway WWTP -$ 125,000$ -$ -$ -$
Totals -$ 130,000$ 5,000$ 5,000$ 5,000$
Fleet
Back Up Generator (WW)75,000$ -$ -$ -$ -$
Totals 75,000$ -$ -$ -$ -$
Wastewater Grand Totals 330,000$ 180,000$ 95,000$ 15,000$ 15,000$
ADMIN
Information Technology Improvements
GIS Mapping Development 30,000$ -$ -$ -$ -$
CMMS (Asset Management) Development 35,000$ 10,000$ -$ -$ -$
Board Room Audio and Video Improvements 85,000$ -$ -$ -$ -$
Phase 2 WWTP Security Improvements 65,000$ 20,000$ -$ -$ -$
Point to Point Communication/Town Project 35,000$ -$ -$ -$ -$
Budget Software 30,000$ -$ -$ -$ -$
Totals 280,000$ 30,000$ -$ -$ -$
Building Maintenance
Building Maintenance -$ -$ -$ -$ -$
Totals -$ -$ -$ -$ -$
Admin Grand Totals 280,000$ 30,000$ -$ -$ -$
CAPITAL OUTLAYS
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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LONG TERM TAX DEBT
MUD/PID Paid Par Principal FY 19 Interest 3/01 Interest 9/01 Subtotal Interest Paying Agent Fee Total Maturity Date First Callable Date Project/Reason
Series 2010 (Tax)MUD $2,000,000 $85,000 $31,441 $31,441 $62,883 $750 $148,633 9/1/2031 9/1/2020
Trophy Club Fire Station and costs related to
the issuance of the Bonds.
Series 2012 (Tax)MUD $2,355,000 $225,000 $16,988 $16,988 $33,975 $500 $259,475 9/1/2023 9/1/2020
Refund MUD #2 Unlimited Tax Bonds, 2002
and costs related to the issuance of the
Bonds.
Series 2013 (Tax)MUD $1,905,000 $195,000 $15,838 $15,838 $31,675 $500 $227,175 9/1/2023 9/1/2023
Refund MUD #2 Unlimited Tax Bonds Series
2003 and MUD #2 Unlimited Tax Refunding
Bonds Series 2005 and costs related to the
issuance of the Bonds.
SUBTOTAL MUD-ONLY TAX BONDS:$6,260,000 $505,000 $64,266 $64,266 $128,533 $1,750 $635,283
Series 2014 (Tax) MUD/PID $5,765,000 $250,000 $68,763 $68,763 $137,525 $400 $387,925 9/1/2035 9/1/2024
Tax Bonds for Wastewater Plant Expansion
Issued 10/1/2014
SUBTOTAL ALL MUD/PID TAX BONDS:$5,765,000 $250,000 $68,763 $68,763 $137,525 $400 $387,925
TOTAL ALL BONDS:$12,025,000 $755,000 $133,029 $133,029 $266,058 $2,150 $1,023,208
TAX DEBT PAYMENTS
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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LONG TERM REVENUE DEBT
MUD/PID Paid Par Principal FY 19 Interest 3/01 Interest 9/01 Subtotal Interest Paying Agent Fee Total Maturity Date First Callable Date Project/Reason
Series 2015 (Revenue) WWTP $9,230,000 $380,000 $107,919 $107,919 $215,838 $400 $596,238 9/1/2035 9/1/2024 Revenue Bonds for WWTP Expansion
SUBTOTAL REVENUE BONDS:$9,230,000 $380,000 $107,919 $107,919 $215,838 $400 $596,238
Series 2016 (Revenue) SWIFT $4,635,000 $215,000 $30,751 $30,751 $61,501 $400 $276,901 9/1/2036 9/1/2027 Revenue Bonds for Fort Worth Line NSII
SUBTOTAL REVENUE BONDS:$4,635,000 $215,000 $30,751 $30,751 $61,501 $400 $276,901
*Series 2018 (Revenue) 16 inch Water $7,200,000 $317,130 $0 $82,870 $82,870 $400 $400,400
Revenue Bonds for 16in Water Line (77%) and
Overrun for WWTP Expansion (23%)
SUBTOTAL REVENUE BONDS:$7,200,000 $317,130 $0 $82,870 $82,870 $400 $400,400
TOTAL ALL BONDS:$21,065,000 $912,130 $138,669 $221,539 $360,209 $1,200 $1,273,539
SHORT TERM REVENUE DEBT
Original PAR Outstanding Debt Principal FY 19 Interest 2/1 Interest 8/01 Subtotal Interest Total Payoff Date Project/Reason Department
Vaccon Truck (Water usage 43%)$154,843 $242,872 $30,068 $2,284 $1,840 $4,124 $34,193 Replacement Water
Vaccon Truck (WW usage 57%)$205,257 $321,947 $39,858 $3,028 $2,440 $5,467 $45,325 Replacement Wastewater
Camera Van $210,000 $210,000 $70,000 $4,725 $4,725 $9,450 $79,450 Replacement Wastewater
Total:$570,100 $774,818 $139,927 $10,036 $9,005 $19,042 $158,968
*Projected Par and Payments
REVENUE DEBT PAYMENTS
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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ANNUALIZE GROWTH IN WATER METERS =0.50%
PROJECTED NO. OF ACTIVE METERS ON OCT. 1, 2019 =4,740
4535 100,906,333 1 OCT 4,742 22,249 105,503,890
4542 59,541,000 2 NOV 4,744 13,109 62,188,370
4559 44,636,333 3 DEC 4,746 9,792 46,469,904
4555 38,902,000 4 JAN 4,748 8,541 40,552,473
4565 42,846,000 5 FEB 4,750 9,385 44,578,015
4583 52,877,000 6 MAR 4,752 11,538 54,829,261
4596 59,388,667 7 APR 4,754 12,922 61,428,276
4612 67,059,333 8 MAY 4,756 14,540 69,150,547
4643 87,210,000 9 JUN 4,758 18,784 89,372,805
4635 119,888,667 10 JUL 4,760 25,868 123,125,257
4644 137,177,000 11 AUG 4,762 29,539 140,655,764
4641 119,590,000 12 SEP 4,764 25,768 122,753,154
AVERAGE 4,753 16,836
TOTAL 960,607,716
CALCULATED AVERAGE WATER USE PER METER PER MONTH =(GALS/METER/MN)16,836
PROJECTED TOTAL NO. OF NEW RETAIL METERS IN FY19 =(METERS)24
PROJECTED TOTAL OF ADDITIONAL GALLONS IN FY19 =(GALLONS)404,070
.05% recommended
Purchased Water (gallons):960,607,716
$2.46 $2,362,230
$44,246.97 $530,964
$10,000.00 $120,000
$25 $300
Total:$3,013,494
PROJECTED FORT WORTH WATER COST
AVERAGE WATER USE PER METER FOR
THE LAST 3 COMPLETE FISCAL YEARS
(GALLONS)
PROJECTED MONTHY WATER USE
(GALLONS)AVG METERS AS OF
COMPLETED LAST THREE
FISCAL YEARS
AVG WATER USE OF COMPLETED
LAST THREE FISCAL YEARS
Growth is slowing significantly as build out approaches
Out of District Volumetric Charge Per 1000 Gallons
Rate of Use Charge Monthly
Service Charge Monthly
Purchased Water Expense (Projected Fort Worth Costs)
ITEM NO. MONTH
PROJECTED EOM AND
AVERAGE ANNUAL NO.
OF WATER METERS
Increase Monthly Rate of Use Charge- Projected True Up
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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Water Use History and Projections
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
1,100,000
2014 2015 2016 2017 2018 2019Gallons in ThousandsYears
Consumption in gallons
47500
49500
51500
53500
55500
57500
2014 2015 2016 2017 2018 2019Number of Connections per YearYears
Total Connections by Year
$-
$1,000.00
$2,000.00
$3,000.00
$4,000.00
$5,000.00
$6,000.00
$7,000.00
$8,000.00
2014 2015 2016 2017 2018 2019Revenue in ThousandsYears
Revenue by Year
0
1500
3000
4500
6000
7500
9000
10500
12000
13500
15000
16500
18000
2014 2015 2016 2017 2018 2019Consumtipon per Connection Years
Consumption per Connection by Year
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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Residential (Winter Average)Commercial Total
Rates
Minimum Charge
All Meter Sizes $20.60 $20.60
Volumetric Charge (000's)
0-4,000 $3.24
4,001-8,000 $4.60
8,001-12,000 $6.56
12,000+$9.32
Commercial $6.30
Billing Determinants
Annual # of Meters 52,968 1,278 54,246
Volumes (000's)
0 -4,000 gallons 190,040 190,040
4,001 - 8,000 gallons 100,184 100,184
8,001 - 12,000 gallons 39,464 39,464
> 12,001 gallons 36,844 36,844
366,532 366,532
Commercial (000's)97,834 97,834
Projected Revenue
Meter Charge Revenue $1,091,131 $26,334 $1,117,465
Residential
0 -4,000 gallons $615,730 $615,730
4,001 - 8,000 gallons $460,846 $460,846
8,001 - 12,000 gallons $258,884 $258,884
> 12,001 gallons $343,386 $343,386
Subtotal $1,678,846 $0 $1,678,846
Commercial $616,354 $616,354
Total Revenue $2,769,977 $642,688 $3,412,665
Revenue Requirement $3,368,106
Over/(Under) Recovery ($)$44,559
Over/(Under) Recovery (%)1.32%
PROJECTED WASTEWATER REVENUE
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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WATER DEPARTMENT
ITEM NUMBER EMPLOYEES NUMBER PER EMPLOYEE TOTAL # TO PURCHASE COST EACH SUBTOTAL
UNIFORM SHIRTS 6 10 60 $16 $960
POLO SHIRTS 6 4 24 $20 $480
SWEATSHIRTS 6 5 30 $25 $750
PANTS 6 7 42 $25 $1,050
BOOTS 6 1 6 $175 $1,050
JACKET 6 1 6 $150 $900
TOTAL:$5,190
WASTEWATER DEPARTMENT
ITEM NUMBER EMPLOYEES NUMBER PER EMPLOYEE TOTAL # TO PURCHASE COST EACH SUBTOTAL
UNIFORM SHIRTS 7 10 70 $16 $1,120
POLO SHIRTS 7 0 0 $20 $0
SWEATSHIRTS 7 5 35 $25 $875
PANTS 7 7 49 $25 $1,225
BOOTS 7 1 7 $175 $1,225
JACKET 7 1 7 $150 $1,050
TOTAL:$5,495
ADMINISTRATION
ITEM NUMBER EMPLOYEES NUMBER PER EMPLOYEE TOTAL # TO PURCHASE COST EACH SUBTOTAL
POLO SHIRTS 6 5 30 $35 $1,050
(DIRECTOR) SHIRTS 5 2 10 $35 $350
SWEATER 2 1 2 $25 $50
JACKETS 6 1 6 $100 $600
TOTAL:$2,050
UNIFORMS PROJECTIONS
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
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Training Number to
Attend
Estimated Class
Cost/Person Total Training Estimated Travel & Per
Diem Cost Per Person
Total Travel &
Per Diem
Total
Deptartment
Cost
WATER Water Classes 6 $325 $1,950 $50 $300
CSI Class 2 $230 $460 $50 $100
CSI Renewals 2 $111 $222 $50 $100
Management Classes 1 $500 $500 $500 $500
Management Conferences 1 $1,000 $1,000 $400 $400
License Renewal 4 $111 $444 $100 $400
CDL Renewal 1 $75 $75 $0 $0
Miscellaneous Mileage/Travel (Miles)1,000 $0 $0.545 $545
$4,651 $2,345 $6,996
WASTEWATER Wastewater Classes 7 $325 $2,275 $50 $350
Advanced Technology (MBR) Classes 10 $325 $3,250 $50 $500
Management Classes/Conferences 1 $1,000 $1,000 $500 $500
License Renewal 5 $111 $555 $0
CDL Renewal 1 $75 $75 $0
Miscellaneous Mileage/Travel (Miles)1,000 $0 $0.545 $545
$7,155 $1,895 $9,050
ADMINISTRATION ADM Management Classes 2 $350 $700 $300 $600
Management Conferences 2 $1,000 $2,000 $500 $1,000
Elections Training 1 $350 $350 $400 $400
Public Funds Inv. Training 2 $300 $600 $100 $200
Govmt Accounting Conference 1 $500 $500 $400 $400
Software Training 4 $400 $1,600 $100 $400
AWWA Customer Service Workshop 0 $150 $0 $650 $0
GFOA Application and Testing 1 $1,000 $1,000 $400 $400
Customer Service Conferences 2 $350 $700 $200 $400
CPA/CFE Classes/Renewal 0 $1,200 $0 $300 $0
Webinars 10 $150.000 $1,500 $0.000 $0
Miscellaneous Mileage/Travel (Miles)1,000 $0.000 $0 $0.545 $545
$8,950 $4,345 $13,295
TRAVEL & TRAINING
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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COLA Total Social TWC UNEMP WORKERS
WATER & DISTRIBUTION Base Pay Pay Merit OT Longevity Certification Certification Salaries Security Medicare 2.00%COMP
3.5%Pay Pay Rate & Wages 6.2%1.45%UP TO $9000 0.0370008
Operations Manager 97,500 3,413 1823 0 0 102,735 6,370 1,490 180 3,801
Crew Leader 54,282 1,900 1523 75 900 58,604 3,633 850 180 2,168
Utility Field Worker 37,800 1,323 205 50 600 39,928 2,476 579 180 1,477
Utility Field Worker 34,320 1,201 70 25 300 35,891 2,225 520 180 1,328
Utility Field Worker 41,250 0 0 100 1200 42,450 2,632 616 180 1,571
Utility Field Worker 41,250 0 0 100 1200 42,450 2,632 616 180 1,571
Additional Cert Pay Level 50 600 600 37 9 22
Overtime Pay 20,000 20,000 1,240 290 493
DM Discretionary 3,000 3,000 186 44 111
Merit 9,517 9,517 590 138 352
WATER & DISTRIBUTION TOTAL:309,402 7,837 9,517 20,000 3,620 4,800 355,175 22,021 5,150 1,080 12,895
COLA Total Social TWC UNEMP WORKERS
WASTEWATER & COLLECTIONS Base Pay Pay Merit OT Longevity Certification Certification Salaries Security Medicare 2.00%COMP
3.5%Pay Pay Rate & Wages 6.2%1.45%UP TO $9000 0.0370008
Wastewater Superintendent 65,000 2275 0 - - 67,275 4,171 975 180 2,489
Wastewater Shift Supervisor 60,422 2115 170 100 1,200 63,907 3,962 927 180 2,365
Crew Leader 61,830 2164 1,853 150 1,800 67,647 4,194 981 180 2,503
Utility Field Worker 55,576 1945 1,463 150 1,800 60,783 3,769 881 180 2,249
Utility Field Worker 45,710 1600 953 100 1,200 49,462 3,067 717 180 1,830
Crew Leader 60,020 2101 1,935 100 1,200 65,256 4,046 946 180 2,415
Utility Field Worker 44,115 1544 1,073 100 1,200 47,931 2,972 695 180 1,773
Additional Cert Pay Level 25 300 300 19 4 11
Overtime Pay 30,000 30,000 1,860 435 740
DM Discretionary 3,000 3,000 186 44 111
Merit 12,282 12,282 762 178 454
WASTEWATER & COLLECTION TOTAL:395,673 13,744 12,282 30,000 7,445 8,700 467,844 29,006 6,784 1,260 16,941
COLA Total Social TWC UNEMP WORKERS
ADMINISTRATION Base Pay Pay Merit OT Longevity Certification Certification Salaries Security Medicare 2.00%COMP
3.5%Pay Pay Rate & Wages 6.2%1.45%UP TO $9000 0.002916
Finance Manager 101,000 3,535 115 0 104,650 6,488 1,517 180 305
District Secretary 84,329 2,952 720 0 88,000 5,456 1,276 180 257
Staff Accountant 52,500 0 0 0 52,500 3,255 761 180 153
Utility Billing Supv/Finance Asst.57,150 2,000 938 0 60,088 3,725 871 180 175
Utility Billing Clerk/Receptionist 32,540 1,139 0 0 33,679 2,088 488 180 98
Utility Billing Clerk/Receptionist 32,540 1,139 60 0 33,739 2,092 489 180 98
Communications Specialist 52,500 1,838 0 0 54,338 3,369 788 180 158
Overtime Pay 2,000 0 2,000 124 29 0 4
DM Discretionary 3,000 3,000 186 44 0 9
Merit 12,845 12,845 796 186 0 37
ADMINISTRATION TOTAL:415,559 12,602 12,845 2,000 1,833 0 444,838 27,580 6,450 1,260 1,295
SALARY WORKSHEET
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL
COST PROJECTED
No coverage $0 No coverage $0 No coverage $0
Employee Only 3 $418 $1,253 Employee Only 2 $418 $835 Employee Only 4 $418 $1,671
Employee & Spouse 0 $627 $0 Employee & Spouse 1 $627 $627 Employee & Spouse 0 $627 $0
Employee & Children 0 $800 $0 Employee & Children 2 $800 $1,599 Employee & Children 2 $800 $1,599
Family 3 $1,021 $3,064 Family 2 $1,021 $2,042 Family 1 $1,021 $1,021
TOTAL 6 $4,317 TOTAL 7 $5,104 TOTAL 7 $4,291
NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL
COST PROJECTED
No coverage $0 No coverage $0 No coverage $0
Employee Only 3 $83 $249 Employee Only 3 $83 $249 Employee Only 5 $83 $415
Employee & Spouse 0 $125 $0 Employee & Spouse 1 $125 $125 Employee & Spouse 0 $125 $0
Employee & Children 1 $120 $120 Employee & Children 1 $120 $120 Employee & Children 1 $120 $120
Family 2 $166 $331 Family 2 $166 $331 Family 1 $166 $166
TOTAL 6 $701 TOTAL 7 $825 TOTAL 7 $701
NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL COST
PROJECTED NO. EMPLOYEES ANNUAL RATE (TCMUD
Share)
DISTRICT ANNUAL
COST PROJECTED
No coverage $0 No coverage $0 No coverage $0
Employee Only 4 $8,846 $35,386 Employee Only 2 $8,846 $17,693 Employee Only 4 $8,846 $35,386
Employee & Spouse 0 $14,028 $0 Employee & Spouse 1 $14,028 $14,028 Employee & Spouse 0 $14,028 $0
Employee & Children 0 $13,397 $0 Employee & Children 3 $13,397 $40,190 Employee & Children 2 $13,397 $26,793
Family 2 $19,716 $39,432 Family 1 $19,716 $19,716 Family 1 $19,716 $19,716
TOTAL 6 $74,818 TOTAL 7 $91,627 TOTAL 7 $81,895
DISTRICT ANNUAL COST
PROJECTED
DISTRICT ANNUAL COST
PROJECTED
DISTRICT ANNUAL
COST PROJECTED
TOTAL 6 $261 $3,131 TOTAL 7 $375 $4,495 TOTAL 7 $375 $4,495
*ALL DEPARTMENTS PROJECTED 25% INCREASE IN MEDICAL EMPLOYEE BENEFITS IS BUDGETED
LIFE & OTHERLIFE & OTHER
DENTAL
VISIONVISION
DENTAL
LIFE & OTHER
DENTAL
VISION
MEDICAL
ADMINISTRATION
BENEFITS WORKSHEET
MEDICALMEDICAL
WATER WASTEWATER
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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Oct-Dec Jan-Sept
TCDRS TCDRS
9.25%9.25%
Water Superintendent 102,735 2,376 7,127 9,503
Crew Leader 58,604 1,355 4,066 5,421
Utility Field Worker 39,928 923 2,770 3,693
Utility Field Worker 47,314 1,094 3,282 4,377
Utility Field Worker 35,891 830 2,490 3,320
Utility Field Worker-Trainee 42,450 982 2,945 3,927
Additional Cert Pay Level 600 14 42 56
Overtime Pay 20,000 463 1,388 1,850
District Manager Discretion 3,000 69 208 278
Merit 9,517 220 660 880
TOTAL:360,039 8,326 24,978 33,304
Oct-Dec Jan-Sept
TCDRS TCDRS
9.25%9.25%
Wastewater Superintendent 67,275 1,556 4,667 6,223
Wastewater Shift Supervisor 63,907 1,478 4,434 5,911
Crew Leader 67,647 1,564 4,693 6,257
Utility Field Worker 60,783 1,406 4,217 5,622
Utility Field Worker 49,462 1,144 3,431 4,575
Crew Leader 65,256 1,509 4,527 6,036
Utility Field Worker 47,931 1,108 3,325 4,434
Additional Cert Pay Level 300 7 21 28
Overtime Pay 30,000 694 2,081 2,775
District Manager Discretion 3,000 69 208 278
Merit 12,282 284 852 1,136
TOTAL:467,844 10,819 32,457 43,276
Oct-Dec Jan-Sept
TCDRS TCDRS
9.25%9.25%
District Secretary 88,000 2,035 6,105 8,140
Finance Manager 104,650 2,420 7,260 9,680
Staff Accountant 52,500 1,214 3,642 4,856
Utility Billing Clerk/Receptionist 33,679 779 2,336 3,115
Utility Billing Clerk/Receptionist 33,739 780 2,341 3,121
Utility Billing Supervisor/Finance Asst.60,088 1,390 4,169 5,558
Communications/HR Specialist 54,338 1,257 3,770 5,026
Overtime Pay 2,000 46 139 185
District Manager Discretion 3,000 69 208 278
Merit 12,845 297 891 1,188
TOTAL:444,838 10,287 30,861 41,148
ADMINISTRATION TOTAL FY 2019
SALARY
TCDRS FY
2019 Total
RETIREMENT WORKSHEET
TOTAL FY 2019
SALARYWASTEWATER TCDRS FY
2019 Total
TOTAL FY 2019
SALARY
TCDRS FY
2019 TotalWATER
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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Hudson Energy
Water Department FY 2019
Location KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed Total KWH
Annual Total
$Cost per KWH
5%
INCREASE
Water Well #1, Well #3 80,160 $5,837 84,240 $6,023 88,080 $6,223 74,400 $5,537 62640 $4,840 60720 $4,734 56880 $3,853 49920 $3,287 49,680 $3,249 63,600 $3,795 70560 $4,219 87840 $4,897 828,720 $56,495 0.068171119 $59,320
Elevated Tank-TW King 590 $59 527 $54 657 $65 624 $63 582 $59 623 $64 1126 $95 1244 $98 1,446 $111 1568 $120 1017 $82 510 $45 10,514 $918 0.087281720 $964
Paluxy Well #4 14,000 $971 12,160 $860 13,920 $956 12,240 $873 11600 $832 12080 $865 13760 $800 12160 $665 12,080 $658 13,280 $705 12160 $685 12720 $704 152,160 $9,573 0.062911606 $10,051
Paluxy Well #2 16,848 $1,163 14,644 $1,023 16,583 $1,128 14,494 $1,033 14103 $996 15102 $1,059 16557 $948 14600 $793 14,565 $779 16,121 $840 14543 $807 14933 $819 183,093 $11,389 0.062203962 $11,959
Water Plant/Water Barn 1,675 $199 1,657 $197 1,566 $182 1,168 $151 900 $226 1559 $323 5808 $574 5247 $543 3,423 $427 1,637 $268 1330 $249 1704 $224 27,674 $3,561 0.128672039 $3,739
Water plant pump station 64 $6,797 72,200 $7,281 67,600 $7,033 66,200 $7,059 54400 $5,354 47600 $4,163 37400 $3,078 32200 $2,669 29,600 $2,225 39,800 $3,444 47000 $4,100 69600 $5,901 563,664 $59,103 0.104854598 $62,058
100 Municipal Dr, Unit B 5200 $1,909 300 $58 7300 $2,115 200 $52 300 $58 300 $81 300 $78 300 $76 300 $79 300 $76 300 $77 300 $145 15,400 $4,804 0.311933766 $5,044
2901 Bobcat Unit A, Elev Tank 1880 $169 1817 $163 2063 $184 1494 $137 295 $34 102 $17 673 $59 597 $51 598 $50 650 $54 583 $50 592 $51 11,344 $1,019 0.089857193 $1,070
TOTAL:$146,861 $154,204
Wastewater Department FY 2019
Location KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed Total KWH
Annual Total
$Cost per KWH
5%
INCREASE
Sewer Plant Old Meter 104,367 $7,821 101,039 $7,591 110,096 $8,040 95580 $7,311 87618 $6,828 84836 $6,872 75527 $5,339 11594 $2,497 0 $58 670,657 $52,355 0.078065181 $54,973
New Sewer Plant Meter 16400 $982 180,000 $10,682 195,800 $11,443 164600 $9,660 180200 $10,076 737,000 $42,842 0.058130801 $44,985
Coll Barn for Vaccon Mtr# 114234431LG 1698 $202 1800 $216 2601 $306 2842 $359 1884 $258 2759 $315 8031 $566 7726 $513 6,171 $449 4,069 $349 2905 $302 1468 $213 43,954 $4,048 0.092102653 $4,251
Maintenance Barn (Town paying)
310 Skyline-Lift Sta #6 700 $89 600 $116 900 $417 800 $179 800 $187 900 $158 900 $139 800 $139 800 $146 800 $138 700 $127 800 $115 9,500 $1,950 0.205309474 $2,048
Lift Sta #2 Guard Light 70 $12 70 $12 70 $12 70 $12 70 $12 70 $12 70 $12 70 $11 70 $11 70 $11 70 $11 70 $11 840 $142 0.168928571 $149
Lift Station Trophy 20 228 $29 193 $26 199 $26 152 $22 153 $22 193 $25 229 $26 215 $24 215 $23 270 $27 222 $24 210 $23 2,479 $299 0.120500202 $314
Lift Station #2 1,382 $172 1,152 $158 1,297 $187 1070 $145 1021 $152 1060 $154 1215 $158 1031 $134 1,067 $244 1,179 $139 1067 $136 1159 $139 13,700 $1,919 0.140063504 $2,015
Lift Station #1 900 $86 700 $69 800 $764 800 $78 700 $69 700 $70 1500 $123 1200 $94 900 $72 900 $72 700 $59 700 $59 10,500 $1,613 0.153585714 $1,693
Lift Station #7 228 $29 183 $25 204 $26 182 $25 178 $24 206 $26 252 $27 210 $23 199 $22 238 $25 188 $22 198 $22 2,466 $295 0.119760746 $310
PID Lift Station #8 282 $33 246 $30 310 $36 273 $33 261 $32 270 $32 288 $31 273 $28 294 $29 305 $30 290 $29 297 $30 3,389 $371 0.109613455 $390
PID Lift Station #9 800 $84 700 $74 800 $83 700 $74 500 $52 700 $70 700 $62 700 $56 500 $44 600 $51 600 $51 600 $52 7,900 $753 0.095254430 $790
Lift Station #4 (new)1150 $116 950 $97 1050 $106 950 $98 950 $90 1050 $101 1300 $108 1050 $83 1050 $82 1100 $86 1050 $84 1150 $91 12,800 $1,141 0.089166406 $1,198
Temp Meter 3329 $293 3543 $358 2592 $315 1768 $291 1748 $234 2202 $215 15,182 $1,706 0.112399552 $1,792
TOTAL:$109,435 $114,907
Tri-County Meter #
FY 2019
Location KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed Total KWH
Annual Total
$Cost per KWH
5%
INCREASE
Lift Station 3 4867 $450 4588 $391 4561 $330 4834 $348 3443 $282 3154 $268 3120 $298 3499 $313 3317 $298 3120 $290 3327 $307 3329 $307 45,159 $3,882 0.085973782 $4,077
Lift Station 5 2460 $241 2656 $237 2154 $170 1801 $146 1640 $148 1791 $164 1821 $185 2188 $206 1831 $176 1701 $170 1843 $182 $1,752 $179 23,638 $2,202 0.093169473 $2,312
Lift Station 5 (Backup)28 $28 24 $28 27 $28 23 $27 28 $28 25 $28 23 $28 27 $28 23 $28 24 $28 25 $28 26 $28 303 $334 1.101023102 $350
TOTAL:$6,418 $6,739
MP2 Energy - Electricity for Construction Trailer at WWTP
FY 2019
Location KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed Total KWH
Annual Total
$Cost per KWH
5%
INCREASE
WWTP (MP2) ESID 221992 3813 $326 3684 $323 3096 $259 2516 $234 1527 $204 3219 $382 17,855 $1,728 0.096784654 $1,814
WWTP (Engie) ESID 223139 70200 $4,338 61877.1 $4,159 74600 $4,592 76000 $4,719 83800 $5,399 130800 $7,955 149800 $8,617 134000 $8,511 781,077 $48,290 0.061824694 $50,704
TOTAL:$50,018 $52,519
Gexa Energy (Split with Town) MUD Admin 1/2 usage
FY 2019
Location KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed KWH Ttl Billed Total KWH
Annual Total
$Cost per KWH
5%
INCREASE
MUD & PW Bldgs 12,750 $1,017 12,450 $1,006 11,580 $956 6,540 $645 4,380 $506 4,770 $547 8,760 $647 10,800 $763 8,820 $746 5,430 $497 5,070 $467 $5,250 $482 96,600 $8,276 0.085676915 $8,690
TOTAL:$8,276 $8,690
$321,009 $337,059
Grand Totals for All
Departments
Jul-17 Aug-17 Sept-17 Oct-17 Nov-17 May-18 Jun-18Dec-17 Jan-18 Feb-18 Mar-18 Apr-18
Jul-17 Aug-17 Sept-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18
Jul-17 Aug-17 Sept-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18
Jan-18 Feb-18 Mar-18 Apr-18 Jul-17 Aug-17 Sept-17 Oct-17 Nov-17
ENERGY WORKSHEET
May-18 Jun-18
Jul-17 Aug-17 Sept-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18
Dec-17
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGET September 17. 2018 Public Hearing Regular Meeting
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Account Description Amount
135-55160-030 Description
Professional Outside Services M3- It & Cell Phone Support, includes Mobile Client $59,205
Totals:59,205$
135-55030-030 Description
Software & Support Used R For Recurring, NR For Non-Recurring.
R-Internet Connectivity- Charter Spectrum 12,000$
R-Internet Connectivity-ATT (Backup & WWTP)4,000$
R-Internet Connectivity-Pump Room at Water Plant/SCADA 1,050$
R- M3- Microft Office 365 Licenses 5,750$
R-E-Fax 168$
R-STW-Annual Support, Annual Lease, & Report Coding 29,000$
R-Clear Rec Annual Maintenance 600$
R- Peak Agenda Management 3,465$
R-Web Hosting 500$
R-Web Maintenance (Domains, SSL Cert, etc)116$
R-Mail Chimp 240$
R-Photoshop 120$
R- Adobe Licenses/Support 600$
R- Timeclock Plus License and Support 1,000$
R- MCCI Annual Support Online Records 5,200$
R-Annual Support for Website-Four Man Furnace 2,000$
R-Automatic Meter Reading -Badger 2,500$
R-Pipelogix Maintenance 1,980$
R-AudioTel Remit Plus Annual Support 1,975$
R-AudioTel Annual Scanner Support 585$
R-SCADA Support (Includes Win-911)1,000$
R- Onsolve Intermediate Holding (Code Red)4,000$
R- Budget Software -$
NR- VMWare Software & Support (3 yrs support)-$
Totals:77,849$
135-60005-030 Description
Telephone R- Main Phone Numbers & Long Distance 10,500$
R- Afterhours answering service 2,500$
R- WWTP Phone Service (LS + 4 temp ofc phones)8,000$
Phone System Maintenance/Replacement 1,500$
Repairs (Non-Maintenance)1,000$
Totals:23,500$
135-60235-030 Description
Security R- Monitoring Service 288$
R-Access Control System (Cards, Fobs, Print Supplies)1,000$
Totals:1,288$
135-65055-030 Description Qty Per Item Amount
Hardware R-A/V Miscellaneous Equipment 0
WIFI (MUD & Public)0 1,704$ -$
Replacement Hardware:
Dell Laptop 2 1,869$ 3,738$
Dell Docking Station 1 179$ 179$
Dell 22" Monitor 4 200$ 800$
Dell Monitor Stand 1 189$ 189$
Dell Desktop 2 1,000$ 2,000$
Keyboard/Mouse combo 2 79$ 158$
Printers 0 300$ -$
Totals:7,064$
135-65105030 Description
Printing Events or Special Mailers 2,500$
Totals:2,500$
135-65090-030
Printer Supplies Description
Toner and Cartridges 3,500$
Totals:3,500$
135-69170-030
Copier Rental/Lease Description Amount
Copier Lease 4,000$
Totals:4,000$
Grand Total:172,906$
INFORMATION TECHNOLOGY
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting
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RATE ORDER
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO.1
ORDER NO. 2018-0917A
AN ORDER ESTABLISHING POLICIES, PROCEDURES, AND RATES FOR
WATER AND SEWER SERVICE; PROVIDING FEES FOR CONNECTION,
RECONNECTION, INSPECTION, ACCURACY READINGS, AND RETURNED
CHECKS; REQUIRING DEPOSITS FOR SERVICE; PROVIDING A PENALTY
FOR DELINQUENT PAYMENTS; AND CONTAINING OTHER PROVISIONS
RELATING TO THE SUBJECT.
WHEREAS, Trophy Club Municipal Utility District No. 1 (the “District”) is the owner and/or
operator of a water and sewer system designed to serve present and future inhabitants within the
District and the Trophy Club Development; and
WHEREAS, the District’s most recent Rate Order was adopted on September 19, 2017
(Order No 2017-0919A), and additional modifications are needed. The District desires to establish
all of its rate policies in a single new Rate Order; and
WHEREAS, the Board of Directors of the District has carefully considered the terms of
this Rate Order No. 2018-0917A and is of the opinion that the following conditions and provisions
should be established as the policies, procedures, and rates for obtaining service from the
District’s water and sewer system.
THEREFORE, IT IS ORDERED BY THE BOARD OF DIRECTORS OF TROPHY CLUB
MUNICIPAL UTILITY DISTRICT NO. 1 THAT:
ARTICLE I
TAP FEES AND CONNECTION POLICY
Section 1.01. Initiation of Water and Sanitary Sewer Connections. Each person
desiring a water and sanitary sewer service connection to the District’s System shall be required
to pay such fees as set forth in this Order. No service shall be established or re-established until
such fees are paid. All service connections are subject to all other rules, regulations, and policies
of the District.
A. Certification of System. Connections shall not be made to the District’s
System or portions of the System until the District’s engineer or District staff has
certified that the System or applicable portion thereof is operable and meets all
regulatory requirements.
B. Backflow Prevention. No water connections from any public drinking water
supply system shall be allowed to any residential or commercial establishment where
an actual or potential contamination hazard exists unless the public water facilities
are protected from contamination.
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At any residential or commercial establishment where an actual or potential
contamination hazard exists, protection shall be required in the form of a backflow
prevention assembly. The type of assembly required shall be specified by the District.
The existence of potential contamination hazards without installation having been
made of the means of control and prevention as set out in the preceding paragraph;
or, the same having been installed, there is a failure to properly maintain the same,
shall be considered sufficient grounds for immediate termination of water service.
Service can be restored only when the health hazard no longer exists, or when the
health hazard has been isolated from the public water system in accordance with the
foregoing requirements.
All backflow prevention assemblies that are required according to this section
shall be tested upon installation by a recognized backflow prevention assembly tester
and certified to be operating within specifications. Backflow prevention assemblies
that are installed to provide protection against health hazards must also be tested
and certified to be operating within specifications at least annually by a recognized
backflow prevention assembly tester.
The Customer shall, at his expense, properly install, test, and maintain any
backflow prevention device required by this Rate Order. Copies of all testing and
maintenance records shall be provided to the District within ten (10) days after
maintenance and/or testing is performed.
If the Customer fails to comply with the terms of this Order, the District shall, at
its option, either terminate service to the property or properly install, test, and maintain
an appropriate backflow prevention device at the service connection at the expense
of the Customer. Any expenses associated with the enforcement of this agreement
shall be billed to the Customer.
C. Availability of Access/Obstructions. By application for connection to the
District’s System, the Customer shall be deemed to be granting to the District and its
representatives a right of ingress and egress to and from the meter or point of service
for such installation, maintenance and repair as the District, in its judgment, may
deem reasonably necessary. The Customer shall also be deemed to be granting to
the District and its representatives a right of ingress and egress to the Customer’s
property, including the exterior of the Customer’s premises, for the purpose of
performing the inspections and completing the Customer’s Service Inspection
Certifications required by the District’s rules and regulations. Taps and connections
will not be made when, in the opinion of the District, building materials or other debris
obstructs the work area or the work area is not completed or finished to grade. When
sidewalks, driveways or other improvements have been constructed prior to
application for service, such application shall be construed and accepted as the
Customer’s waiver of a claim for any damages to such improvements resulting from
the reasonable actions of the District in installation of the connection.
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Section 1.02. Residential Fire Lines, Connections, and Fees. A residence of at least
six-thousand (6,000) square feet but less than eight-thousand (8,000) square feet shall have
installed on its one-inch (1”) water service line, for fire protection, a one-inch (1”) U-branch, with
a separate meter and meter-box. The cost of installation, including parts, equipment, and labor
shall be eight-hundred dollars ($800.00), payable at the time of permitting.
A residence of eight-thousand (8,000) square feet or greater, in addition to its regular one-
inch (1”) water service line, shall have installed a separate one-and one-half (1 ½ “) water service
line for fire protection with its own meter and meter-box. The cost of connection and installation
of the fire line and meter shall be either one thousand six hundred dollars ($1,600.00) if the home
is on the same side of the street as the waterline; or, if it is on the opposite side of the street from
the waterline, necessitating boring, then the charge shall be two thousand nine hundred seventy
five dollars ($2,975.00), payable at the time of permitting to the District.
Section 1.03. Connections by District. All Connections to the District’s water and sewer
system shall be made with written approval of the District and in accordance with the District’s
Plumbing Code and its rules and regulations.
No person except the General Manager or his/her authorized agent shall be permitted to
tap or make any connection to the mains or distribution piping of the District’s water system, or
make any repairs, additions to, or alterations in any meter, box, tap, pipe, cock or other fixture
connected with the water system or any manhole, main, trunk or appurtenance of the District’s
sanitary sewer system. No sewer connection shall be covered in the ground and no house lead
shall be covered in the ground before it has been inspected and approved by a licensed plumbing
inspector with jurisdiction of the site.
Section 1.04. Water and Sewer Tap Fees. Fees for water and sewer taps performed
by the District are as follows:
Water Service Taps:
Size Fee for Tap Bore (if applicable)
up to 1" Tap $1,200.00 $3,000.00
2" Tap $1,800.00 $3,500.00
3" Tap $4,500.00 $5,000.00
4" Tap $5,500.00 $5,000.00
6" Tap $6,500.00 $6,500.00
8" Tap $7,500.00 $7,000.00
10" Tap $8,500.00 $8,500.00
Sewer Service Taps: Actual cost plus 10%. An estimate will be provided prior to work
being performed.
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When water taps have been made by someone other than the District personnel, there is
an installation/inspection fee of fifty dollars ($50.00) plus the cost of the appropriate meter.
Section 1.05. Inspections and Fees. Fees for permits and for plumbing inspections
(other than for sewer and backflow inspections referred to below in subparagraphs A and B)
should be paid to the city or town in which the property is located or to the District if the property
is not located within a city or town.
A. Sewer Inspection and Fees. Sewer connections and house service lines shall
be inspected by the District. An inspection fee of one-hundred-fifty dollars ($150.00)
shall be paid to the District for each connection to the District sanitary sewer system.
Installations that fail to conform at any time to the rules and regulations shall be
disconnected. Any customer whose connection is disconnected for such failure shall
be notified as to the basis for such disconnection. After noted deficiencies have been
corrected, a re-inspection shall be made upon payment to the District of a re-
inspection fee of twenty-five dollars ($25.00), plus payment by the customer of all
outstanding charges. If subsequent re-inspections are required before the sewer
connection and service lines are in compliance with the rules and regulations, a re-
inspection fee of twenty-five dollars ($25.00) shall be paid to the District for each
subsequent re-inspection. Inspections by the District requested after regular business
hours will be charged at a minimum of one-hundred dollars ($100.00).
B. Backflow Inspections. Backflow installations (residential and commercial)
that require annual inspections must have a certified Backflow Technician perform
the testing and submit the report annually to the District.
C. Swimming Pool Discharge into Sanitary Sewer System. New swimming
pools permitted on or after June 24, 2005, shall have all backwash and/or drainage
from said pool discharge into the sanitary sewer system. Owners of pools built or
permitted prior to July 1, 2005 are not required to retrofit the pool equipment and tie
into the sanitary sewer. However, swimming pool backwash and drainage must drain
to grassy areas and is not permitted to flow into the storm drain system, creeks, or
other waterways.
For swimming pools discharging to the sanitary sewer system, an indirect connection
shall be made by means of an air break, discharging into a tailpiece installed a
minimum of six inches (6”) (or 152 mm) above adjacent grade. The tailpiece shall be
connected to a minimum three-inch (3” or 76mm) p-trap not less than twelve inches
(12” or 304 mm) below grade which discharges into the yard cleanout riser. Backwash
systems shall not flow onto neighboring properties or into the storm sewer. The tie-in
and inspection fee shall be seventy-five dollars ($75.00) to be paid at the time of
issuance of the pool permit.
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Section 1.06 Temporary Water Service-Construction Meters.
A. Construction Meters. The District shall be authorized to make a temporary
connection to any fire hydrant or flushing valve upon request for temporary water
service. All temporary service shall be metered and billed to the temporary customer
as provided herein. All unauthorized withdrawal of water from flushing valves, fire
hydrants, or other appurtenances of the District’s System is prohibited.
B. Application and Deposit. Each temporary customer desiring temporary
water service shall be required to execute an application for such temporary service
and shall provide a minimum security deposit of one-thousand-seven-hundred-
seventy-five dollars ($1,775.00) for a three-inch (3”) meter and RPZ; one-thousand-
four-hundred-twenty-five dollars ($1,425.00) for a smaller meter and smaller RPZ.
The deposit shall be made by cashier’s check or money order payable to the
District. The deposit shall be used by the District to secure the payment for
temporary water supplied by the District, the installation fee, and the cost of repair
of any damages caused by the temporary customer. The balance of the security
deposit, if any, shall be refunded after disconnection from the District’s System.
C. Construction Meter Fees and Rates. Construction meters will be charged
the same monthly rates (base fee and volumetric rate) for water as commercial
accounts as set forth in Article II of this Rate Order.
D. Temporary Construction Meter Use and Billing. Construction meters can
be rented by filing an application at the District office and payment of all required
deposits. Upon approval of the application, a temporary meter and RPZ will be
provided to the applicant. Installation on any fire hydrant or flush valve must be
approved by the District and District meters may only be used within the District’s
service area. The location of installation must be indicated on the application and
cannot be relocated unless notification is provided to and approved by the District in
advance. Temporary meters may only be rented for a period of ninety (90) days and
extensions may be approved upon request and approval. Failure to return a
temporary meter or request a usage extension by the due date will result in
repossession of the meter and forfeiture of the deposit.
Upon return of a temporary construction meter, an inspection of the meter and RPZ
will be performed. Any and all damages to the meter and/or RPZ will be charged to
the customer and deducted from the deposit. If the deposit does not cover the total
amount of damages, the balance will be billed to the customer and payment must be
received by the due date. Failure to pay all charges due will result in suspension of
rental privileges until payment in full and may result in collection procedures.
E. Return of Temporary Meter at District Request. The District reserves the
right to request the return of a temporary construction meter at any time determined
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necessary by the District. Should Stage 2 Drought Restrictions or more stringent
restrictions be implemented, all temporary construction meters must be returned
within three (3) business days of notification by the District. Failure to promptly return
the temporary meter within three business days will result in repossession of the
meter and forfeiture of the deposit. Should District personnel be unable to locate the
temporary meter for repossession, theft charges will be filed against the meter holder
with local law enforcement.
Section 1.07 Service Outside the District. The rates and charges stated in this Rate
Order are for services to customers and property located within the boundaries of the District. Any
service to a customer or property located outside the boundaries of the District shall be granted
only upon approval by the Board of Directors of the District. Out of District customers will pay
the adopted rates for in district customers plus 15% for both water and sewer base and volumetric
rates. For the purpose of customer classification, Trophy Club Park at Lake Grapevine is
considered “in-district” and subject to all rates and service provisions related to in-district
customers.
Section 1.08 Service to New Development and Extension of Facilities.
A. New Service Connections and Extension of Facilities. New service
connections and extension of facilities must be constructed and installed in
accordance with the District’s Rules Governing New Service Connections and
Extension of Facilities as approved through separate Resolution by the Board of
Directors. Applicants for Non-Standard Service must submit all required
information and pay all fees prior to conveyance of facilities and service
commencement.
B. Application Fee for Non-Standard Service. Upon request for non-standard
service an application fee of $150 must be submitted.
C. Design of Facilities. All water and wastewater facilities to be constructed to
extend service to new developments must be designed by a professional engineer
licensed in the State of Texas at the applicant’s expense. The District must approve
the plans and specifications prior to the commencement of construction. At the time
of plan review submittal, the applicant must provide payment to the District in the
amount of $2,500.00 as deposit for review of each set of plans and specifications
reviewed by the District’s engineer. The actual final fee for plan review by the District’s
engineer shall be provided to the applicant upon approval of the plans. If there is a
balance due over the $2,500 paid by the applicant at submittal, the balance due shall
be paid by the applicant prior to receiving District approval of plans and specifications.
District construction plans and specifications shall be strictly adhered to, but the
District reserves the right to change order any specifications, due to unforeseen
circumstances during the design or construction of the proposed facilities, or as
otherwise authorized by applicable laws, to better facilitate the operation of the facility.
All expenses and costs associated with a change order shall be charged to the
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applicant. Service to new developments is subject to available capacity in the
District’s water and wastewater systems. All new potential developments must seek
written approval from the General Manager that capacity is available to serve and
may be required to install offsite improvements if capacity is not available with current
system infrastructure.
D. Inspection Fees. The District will inspect all infrastructure during construction.
Inspection fees of $100 per lot must be paid to the District prior to a notice to proceed
being issued. A minimum of $500 for inspection fees is required if less than five (5)
lots are to be developed.
Section 1.09 Water Meter Fees.
METER SIZE WATER METER FEE
5/8" $257
1" $343
1-1/2" $725
2" Quoted at Time of Purchase
3" Quoted at Time of Purchase
4" Quoted at Time of Purchase
6" Quoted at Time of Purchase
8" Quoted at Time of Purchase
10" Quoted at Time of Purchase
Fees must be received by the District before any connection is installed.
A customer seeking service through an oversized connection line or from a meter larger
than a one-inch (1”) standard meter shall follow the District’s policy for new development as
outlined in Section 1.07 above. Should approval be granted by the District, the customer agrees
to pay the water and sewer rates as outlined in Article II of this Rate Order.
Section 1.10. Fort Worth Impact Fee. Effective through March 31, 2017, each
customer requesting an initial connection to the District’s Water System shall also pay to the
District a pass-through fee for the City of Fort Worth’s impact fee. The fee is based on meter size
as follows:
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METER SIZE WATER IMPACT FEE
5/8" $469
3/4" $704
1" $1,173
1-1/2" $2,345
2" $3,752
3" $10,201
4" $17,588
6" $37,520
8" $65,660
10" $98,490
Per City of Fort Worth Ordinance #22525-12-2016
Effective April 1, 2017, each customer requesting an initial connection to the District’s
Water System shall also pay to the District, a City of Fort Worth required pass-through impact fee.
For final plats with a recording date prior to April 1, 2017, the City of Fort Worth provides an
Estimator for Trophy Club MUD No.1 and other Wholesale Customers to use in computing their
impact fee. The permit applicant must submit the completed Trophy Club MUD No. 1 application,
meter size, and documented plat date with lot and block number before the impact fee can be
calculated. For any final plats or re-plats with recording dates after April 1, 2017, the City of Fort
Worth impact fees will apply as follows:
SCHEDULE 2A
YEAR 1
SCHEDULE 2B
YEAR 2
SCHEDULE 2C
YEAR 3
METER
SIZE
IMPACT FEE
CURRENT
THROUGH
MARCH 31, 2017
IMPACT FEE
EFFECTIVE
APRIL 1, 2017 –
MARCH 31, 2018
IMPACT FEE
EFFECTIVE
APRIL 1, 2018 –
MARCH 31, 2019
IMPACT FEE
EFFECTIVE
APRIL 1, 2019 –
MARCH 31, 2020
5/8" $469 $971 $1,365 $1,758
3/4" $704 $1,457 $2,047 $2,637
1" $1,173 $2,428 $3,412 $4,396
1-1/2" $2,345 $4,857 $6,824 $8,791
2" $3,752 $7,771 $10,918 $14,066
3" $10,201 $21,127 $29,685 $38,242
4" $17,588 $36,426 $51,180 $65,934
6" $37,520 $77,709 $109,185 $140,660
8" $65,660 $135,991 $191,073 $246,155
10" $98,490 $203,987 $286,610 $369,233
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Section 1.11. Title to Facilities. Title to all water meters, water and sewer taps, and all
other appurtenances, including meter boxes, shall lie in the District.
ARTICLE II
SERVICE RATES
Section 2.01. Water Service Rates. The following monthly rates for water service shall
be in effect for each separate connection within the District. The base rate for each connection
(meter) is calculated upon meter size and will be charged for each residential and commercial
meter:
(1) Water Rates
BASE RATES:
METER SIZE MONTHLY BASE RATE
5/8" & 3/4" $17.15
1" $32.23
1.5" $56.94
2" $86.58
3" $155.76
4" $254.59
6" $501.64
VOLUMETRIC RATES:
Gallons Used Rate per
1000 gallons
0 to 6,000 $3.96
6,001 to 17,000 $4.61
17,001 to 25,000 $5.34
25,001 to 50,000 $6.20
50,001+ $7.21
(2) Multi-Unit Buildings.
Each multi-unit building (apartments, townhomes, business complex, etc.)
served by a single 5/8” meter or 1” meter shall be billed the base rate for
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the meter size servicing the building multiplied by the number of units in the
building or complex.
Section 2.02. Sewer Service Rates. The following monthly rates for the collection and
disposal of sewage shall be in effect for each separate connection within the District:
Residential Sewer Rates: The District uses winter averaging for the purpose of
calculating sewer charges on utility bills. The sewer charges are based on average water
consumption for three months (December, January and February billing). The average
consumption will be analyzed annually and take effect the first of April each year.
New customers will be assigned a default value user charge that is equal to the average
winter water use for all residential customers. The winter average used for new residential
customer is 7,000 gallons.
Any resident filling a pool due to maintenance or construction during the averaging months
may request that the water used be subtracted from the usage of the month the water was used.
A resident with a water leak during the averaging months may request a reduction in the
sewer usage calculation. Requests must be in writing to the General Manager and have
documentation showing maintenance, construction or repairs as applicable to the issue. The
General Manager or a duly authorized representative may adjust the metered water usage in
determining the winter average. To assist in establishing winter averaging sewer rates,
Customers are encouraged to submit requests for sewer average reductions no later than March
15th.
A. Residential Sewer Rates: Effective October 1, 2018
Base Rate: $ 20.60
0 to 4,000 $ 3.24
4,001 to 8,000 $ 4.60
8,001 to 12,000 $ 6.56
12,000+ $ 9.32
B. Commercial Sewer Rates: Effective October 1, 2018
Base Rate: $ 20.60
Volumetric Rate: $ 6.30/1,000 gallons
*Commercial sewer usage is billed based on actual water usage per month
C. Multi-Unit Buildings.
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Each multi-unit building (apartments, townhomes, business complex, etc.) shall be
billed the base rate for each meter servicing the building and sewer usage will be
billed based on actual water usage per month.
Section 2.03 Effluent Charge. The effluent from the District’s wastewater treatment
plant will be sold pursuant to separate contracts entered into with the District and approved by its
Board of Directors.
Section 2.04. Master Meter (Cooling Tower Calculation). The water usage from the
master meter reading minus the reading from the “Blow Down” meter equals the “evaporation.”
Water usage less “evaporation” equals sewer usage for billing purposes.
Section 2.06. Regulatory Assessment. Pursuant to Section 5.235, Texas Water Code,
and 30 TAC 291.76, the District shall collect and pay an annual regulatory assessment fee to the
Texas Commission on Environmental Quality (“TCEQ”) in the amount required by law on the total
charges for retail water and sewer service billed to its customers annually. The regulatory
assessment fee will be detailed separately on customer bills.
Section 2.07. No Reduced Rates or Free Service. All customers receiving water and/or
sewer service from the District shall be subject to the provisions of this Order and shall be charged
the rates established in this Order. No reduced rate or free service shall be furnished to any
customer whether such user be a charitable or eleemosynary institution, a political subdivision,
or municipal corporation; provided, however, this provision shall not prohibit the District from
establishing reasonable classifications of customers.
ARTICLE III
SERVICE POLICY
Section 3.01. Security Deposits. Security deposits shall be required as follows:
A. Builder’s Deposit. A seventy-five dollar ($75.00) security deposit shall be
required of builders for each tap made by the District for such service connection,
payable at or prior to the time that such tap is made, and the security deposit is
refundable to the builder when the account is later transferred to an owner if that
account and all other accounts of the builder are current at the time of the transfer;
but, if that account or any other account of the same builder is not current at the time
of such transfer to an owner, then the security deposit shall be applied against the
outstanding balance of the builder’s account(s) at the time of such transfer. The
District shall deduct from the deposit the cost to repair any damage caused to the
District’s property by the builder or the builder’s employees, contractors,
subcontractors or agents and shall deduct any delinquent water and sewer service
bills of the builder. In the event any amounts are deducted from the builder’s deposit,
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it will be incumbent on the builder to reinstate the original amount of the deposit, and
failure to do so will result in the suspension of any additional water taps for the builder.
B. Residential Owners. A security deposit of seventy-five ($75.00) shall be
required from each residential owner customer for a single-family home connected to
the District’s system. Upon discontinuation of service, the deposit shall be applied
against amounts due, including disconnection fees.
C. Commercial Deposits
COMMERCIAL DEPOSITS
METER SIZE WATER SEWER
¾” $75 $60
1” $100 $100
1.5” $250 $200
2” $500 $320
3” $1,000 $700
4” $1,800 $1,200
6” $3,750 $2,500
8” $5,400 $3,600
D. Residential Lessees. A security deposit of one-hundred-fifty dollars
($150.00) shall be required from each residential lessee customer for a single-family
home. Upon discontinuation of service, the deposit shall be applied against amounts
due, including any disconnection fees.
E. Construction Meters. See Section 1.06 above.
F. Other customers. A security deposit equal to two (2) months’ estimated
average monthly water and sewer bill shall be required of all other customers
including commercial and multi-unit accounts.
G. Deposits. The District does not pay interest on deposits. The interest drawn
by the District on customer deposits is returned into the operating budget of the
water/sewer fund to help in providing the lowest possible water and sewer rates for
our customers.
Section 3.02. Billing Procedures. All accounts shall be billed in accordance with the
following:
A. Due Date and Delinquency. Charges for water and sewer service shall be
billed monthly. Payment shall be due on or before the twentieth (20 th) day of the month
in the month in which the bill was received. Unless payment is received on or before
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the twentieth (20th) day of the month, such account shall be considered delinquent. If
the due date falls on a holiday or weekend, the due date for payment purposes shall
be the next working day after the due date. The District shall charge a penalty on past
due accounts calculated at the rate of fifteen percent (15%) per month on water and
sewer charges. The rates for water and sewer service shall depend upon the type of
user and upon whether the water used has been chemically treated, as provided in
this Rate Order. All accounts not paid by the due date shall be deemed delinquent
and failure to make payment thereafter may result in the termination of water and
sewer service.
B. Notice and Appeal. Prior to termination of service, a customer who is
delinquent in payment shall be sent a notice that service will be discontinued on or
after the fifteenth (15th) day after the date of such notice unless payment in full is
received before by such day disconnection is scheduled. Notice shall be sent by first
class United States mail and shall inform the customer of the amount of the delinquent
bill, the date service will be disconnected if payment is not made, and of the
customer’s right to contest, explain, or correct the charges, services, or
disconnection. Service shall not be disconnected where a customer has informed the
District of his or her desire to contest or explain the bill. If the customer appears before
the Board, the Board shall hear and consider the matter and inform the customer of
the Board’s determination by sending written notice to the customer by first class
United States mail stating whether or not service will be disconnected. In the event
of a service is disconnected more than two (2) times per calendar year (January
through December) for non-payment, an additional Security Deposit of $150.00 will
be required for Residential homeowners and $150.00 for Lessees to restore service
in addition to a $50.00 service fee, and afterhours re-connection charges if applicable,
and any outstanding balance in Arrears will need to be brought current. As set out
above in Section 3.01. If payment is not received prior to the date that disconnection
has been scheduled, a service charge of $50.00 dollars will be added to the account.
Reconnections made outside of the District’s normal business hours at the customer’s
request will be charged at an additional after hour’s fee of one-hundred dollars
($100.00).
C. Business Hours. For purposes of assessing the foregoing charges, “normal”
or “regular” business hours shall mean only the hours between 8 a.m. and 5 p.m.,
Monday through Friday. All other times, including District holidays, are outside of the
District’s normal business hours and will result in the higher charge.
D. Returned Checks and Bank Drafts. A twenty-five dollar ($25.00) charge will
be charged to the customer’s account for any check or ACH bank draft returned by
the bank. Any amounts due on an account which have been paid with a check or ACH
bank draft that has been returned by the bank must be paid in full by cash, cashier’s
check or money order, including all late charges and returned check charges, within
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ten (10) days from the day the District mails notice to the customer or otherwise
notifies the customer that the check or ACH bank draft has been returned by the bank.
E. Same-Day Service. An additional charge of twenty-five dollars ($25.00) shall
be made when a customer requests same-day service. As an example, this charge
will be implemented upon request by a customer for same-day service to start or
terminate water and sewer service or to perform re-reads the same day as requested.
F. Accuracy Reading Fee. A meter accuracy reading fee in the amount of ten
dollars ($10.00) shall be charged to a customer by the District for each meter
accuracy reading made by the District for such customer when the original reading
appears to be accurate. If the original meter reading appears to be in error, no fee will
be charged. Each customer will be allowed one accuracy meter reading per calendar
year at no charge. **Should a customer request that a meter be removed and bench
tested by an outside source, then a fee of one-hundred-twenty-five dollars ($125.00)
will be charged to the customer. If the meter fails to meet American Water Works
Association standards for in-service meters, then the customer will be given a credit
offsetting the amount of the charge.
https://www.awwa.org/publications/journal-awwa/abstract/articleid/34055179.aspx
G. Meter Data Logging Fee. Each customer will be allowed one data log at no-
cost per fiscal year. A fee of twenty-five dollars ($25.00) shall be charged to a
customer by the District for each meter data logging service performed thereafter.
Meter data logging service can only be provided during regular business hours.
Section 3.03. Entitlement. Water and sewer service shall be provided to customers in
accordance with all TCEQ rules covering minimum water and sewer standards.
Section 3.04. Unauthorized and Extraordinary Waste. The rates established herein
are applicable for Domestic Waste as defined herein. Customers proposing to generate other
types of waste will be assessed additional charges as established by the District.
Section 3.05. Damage to District Facilities.
A. Damage to Meter and Appurtenances. No person other than a duly
authorized agent of the District shall tamper with or in any way interfere with a meter,
meter box, service line or other water and/or sewer system appurtenance. The District
reserves the right, immediately and without notice, to remove the meter or disconnect
water service to any customer whose meter has been tampered with and to assess
repair charges to the customer, plus a damage fee not to exceed five-thousand
dollars ($5,000.00), plus any applicable charge for same day service. The District also
reserves the right to file civil and/or criminal charges against any person or entity
tampering with the District’s public water system and/or sewer system.
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B. Repair. It shall be the responsibility of each customer to maintain the sewer
line including the tap, from the point of connection to the District’s sewer system and
to the building served. It is the responsibility of the customer to maintain and repair
the water service line from the point of connection to the District’s water meter. The
District reserves the right to repair any damage to the District’s System and
appurtenances without prior notice and to assess against any customer such
penalties as are provided by law and such penalties provided for in this Rate Order
in addition to those charges necessary to repair the portion of the System so
damaged.
C. Video. If at any time a resident/customer wishes to have the District video their
sewer line to help the resident determine the condition of their sewer line, the fee will
be one-hundred-fifty dollars ($150.00) payable to the District assessed on the next
month’s bill.
Section 3.06. Easements. Before service is established to any customer, the person
requesting such service shall grant an easement of ingress and egress to and from the meter(s)
for such maintenance and repair as the District, in its judgment, may deem necessary.
Section 3.07. Required Service. No service will be provided by the District unless the
customer agrees to receive both water and sewer service, except that permanent irrigation only
meters may receive water service only. Irrigation meters cannot be connected to any building
plumbing.
Section 3.08. Additional Charges. In all cases where services are performed and
equipment or supplies are furnished to a party or entity not within the District, the charge to said
party or entity shall be the District’s cost of providing such services, equipment and/or supplies,
plus fifteen percent (15%). This shall not apply to services, equipment and/or supplies furnished
by the District under an existing Interlocal Agreement.
ARTICLE IV
INDUSTRIAL WASTE
Section 4.01. Industrial Waste Policy. The following policy regarding industrial waste
shall be effective:
A. Definition. “Industrial waste” shall mean the water-borne solids, liquids, and/or
gaseous wastes (including Cooling Water), resulting from any industrial,
manufacturing, trade, business, commercial, or food processing operation or process,
or from the development of any natural resource, or any mixture of such solids,
liquids, or wastes with water or domestic sewage. The Clean Water Act of 1977, as
amended, and the General Pretreatment Regulations contained in 40 C.F.R. 403
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contain the requirements for user’s discharge of industrial waste into wastewater
facilities.
B. Industrial Waste Discharge-Charges and Rates. If any customer of the
District’s sanitary sewer system proposes to discharge industrial waste into such
system, the Board of Directors of the District shall request the recommendation of the
District Engineer and shall establish rates and charges to provide for an equitable
assessment of costs whereby such rates and charges for discharges of industrial
waste correspond to the cost of waste treatment, taking into account the volume and
strength of the industrial, domestic, commercial waste, and all other waste discharges
treated and techniques of the treatment required. Such rates shall be an equitable
system of cost recovery which is sufficient to produce revenues, in proportion to the
percentage of industrial wastes proportionately relative to the total waste load to be
treated by the District for the operation and maintenance of the treatment works, for
the amortization of the District’s indebtedness for the cost as may be necessary to
assure adequate waste treatment on a continuing basis.
C. Pretreatment. The Board of Directors of the District shall rely upon the
recommendation of the District Engineer and shall require pretreatment of any
industrial waste that would otherwise be detrimental to the treatment works or to its
proper and efficient operation and maintenance or will otherwise prevent the entry of
such industrial waste into the treatment plant.
ARTICLE V
ENFORCEMENT/CIVIL PENALTIES
Section 5.01. Enforcement.
A. Civil Penalties. The Board hereby imposes the following civil penalties for
breach of any rule of the District: The violator shall pay the District twice the costs the
District has sustained due to the violation up to ten-thousand dollars ($10,000.00). A
penalty under this Section is in addition to any other penalty provided by the laws of
this State and may be enforced by complaints filed in the appropriate court of
jurisdiction in the county in which the District’s principal office or meeting place is
located. If the District prevails in any suit to enforce its rules, it may, in the same
action, recover any reasonable fees for attorneys, expert witnesses, and other costs
incurred by the District before the court. The court shall fix the amount of the
attorneys’ fees.
B. Liability for Costs. Any person violating any of the provisions of this Order
and/or the rules and regulations governing water and sanitary sewer facilities, service
lines, and connections shall become liable to the District for any expense, loss or
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damage occasioned by the District by reason of such violation, and enforcement
thereof shall be in accordance with Paragraph A of Section 5.01 of this Order.
Section 5.02. Non-waiver. The failure on the part of the District to enforce any section,
clause, sentence, or provision of this Order shall not constitute a waiver of the right of the District
later to enforce any section, clause, sentence, or provision of this Order.
Section 5.03. Appeal. Any determination by the District of any dispute regarding the
terms and provisions of this order may be appealed to the Board of Directors of the District, which
shall conduct a hearing on the matter. The District shall provide the customer with information
regarding appeals and hearing procedures upon the customer’s request.
ARTICLE VI
MISCELLANEOUS
Section 6.01. Amendments. The Board of the District has and specifically reserves the
right to change, alter or amend any rate or provision of this Order at any time.
Section 6.02. Severability. The provisions of this Order are severable, and if any
provision or part of this Order or the application thereof to any person or circumstance shall ever
be held by any court of competent jurisdiction to be invalid or unconstitutional for any reason, the
remainder of this Order and application of such provision or part of this Order shall not be affected
thereby.
ARTICLE VII
REPEAL OF PREVIOUS ORDERS
This Rate Order shall be known as the “2018-0917A Rate Order” (Order No. 2018-0917A) of the
District. All previous Orders adopted by the Board of Directors pertaining to the subject matter
hereof are each hereby repealed in their entirety as of the effective date hereof.
ARTICLE VIII
EFFECTIVE DATE
This Order shall be effective on October 1, 2018.
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ARTICLE IX
PUBLIC MEETING
It is hereby found that the meeting at which this Order is adopted is open to the public as required
by law, and that public notice of the time, place, and subject matter of said meeting and of the
proposed adoption of this Order was given as required by law.
ADOPTED AND APPROVED this 17th day of September 2018.
_________________________________
Gregory Wilson, President
Board of Directors
_________________________________ (SEAL)
Steve Flynn, Secretary/Treasurer
Board of Directors
_________________________________
Laurie Slaght, District Secretary
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Section 1.11. Title to Facilities. Title to all water meters, water and sewer taps, and all other
appurtenances, including meter boxes, shall lie in the District.
ARTICLE II
SERVICE RATES
Section 2.01. Water Service Rates. The following monthly rates for water service shall
be in effect for each separate connection within the District. The base rate for each connection
(meter) is calculated upon meter size and will be charged for each residential and commercial
meter:
(1) Water Rates
BASE RATES:
METER SIZE MONTHLY BASE RATE
5/8" & 3/4" $18.15
1" $34.11
1.5" $60.26
2" $91.63
3" $164.84
4" $269.43
6" $530.89
VOLUMETRIC RATES:
Gallons Used Rate per
1000 gallons
0 to 6,000 $3.96
6,001 to 17,000 $4.61
17,001 to 25,000 $5.34
25,001 to 50,000 $6.20
50,001+ $7.21
(2) Multi-Unit Buildings.
Each multi-unit building (apartments, townhomes, business complex, etc.) served by a single
5/8” meter or 1” meter shall be billed the base rate for
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ORDER NO. 2018-0917B
ORDER OF TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
LEVYING DEBT SERVICE AND MAINTENANCE TAXES
FOR 2018 TAX YEAR
WHEREAS, Trophy Club Municipal Utility District No. 1 (the “District”) is a
duly created and existing municipal utility district created and operating under Chapters 49
and 54 of the Texas Water Code, as amended;
WHEREAS, Section 54.601 of the Texas Water Code provides that at the time
bonds payable in whole or in part from taxes are issued, the board of a water district shall
levy a continuing direct annual ad valorem tax for each year while all or part of the bonds
are outstanding on all taxable property within the district in sufficient amounts to pay the
interest on the bonds as it becomes due and to create a sinking fund for the payment of the
principal of the bonds when due;
WHEREAS, Section 49.107 of the Texas Water Code provides that a district may
levy and collect a tax for maintenance and operation purposes;
WHEREAS, at an election properly conducted in accordance with all applicable
laws, the eligible residents of the District previously authorized the issuance of District tax
bonds, and the levy and collection of District debt service and maintenance taxes;
WHEREAS, the District has issued its unlimited tax bonds pursuant to the
foregoing authorization;
WHEREAS, the Board of Directors of the District approved a proposed ad valorem
tax rate for the 2018 tax year at a meeting conducted on August 20, 2018;
WHEREAS, in accordance with the requirements set forth at Section 49.236 of the
Texas Water Code and other applicable laws, the District has given proper notice and
conducted a public hearing regarding the adoption of ad valorem tax rates for the 2018 tax
year;
WHEREAS, after conducting the public hearing, the Board of Directors of the
District desires to proceed with the levy and collection of a debt service tax and a
maintenance tax for the 2018 tax year; and
WHEREAS, the District has complied with the applicable requirements of the
Texas Water Code and other statutes relating to the procedures for establishing ad valorem
taxes by municipal utility districts. Now, therefore,
BE IT ORDERED BY THE BOARD OF DIRECTORS OF TROPHY CLUB
MUNICIPAL UTILITY DISTRICT NO. 1 THAT:
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Section 1. The facts and recitations found in the preamble of this Order are
hereby found and declared to be true and correct, and are incorporated by reference herein
and expressly made a part hereof, as if copied verbatim.
Section 2. There is hereby levied for the 2018 tax year the following ad
valorem taxes:
(i) An ad valorem debt service tax rate of $0.04134 on each $100 of taxable
value on all taxable property within the District; and
(ii) An ad valorem maintenance tax rate of $0.07484 on each $100 of taxable
value on all taxable property within the District.
Section 3. The Board of Directors hereby finds and declares that the tax rates
adopted and levied by this Order do not exceed the maximum tax rates authorized by the
voters of the District.
Section 4. All taxes collected pursuant to this Order, after paying reasonable
costs of levying, assessing and collecting same, shall be used for authorized purposes, as
may be specified by the Board of Directors in accordance with applicable laws.
ADOPTED, PASSED AND APPROVED this _______ day of September 2018.
_________________________
Gregory Wilson
President, Board of Directors
ATTEST:
___________________________
Steve Flynn
Secretary, Board of Directors
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AMENDMENT TO DISTRICT INFORMATION FORM
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
We, the undersigned, constituting a majority of the members of the Board of Directors of Trophy
Club Municipal Utility District No. 1 (the “District”), of Denton and Tarrant Counties, Texas, do
hereby make and execute this Amendment to the District Information Form in compliance with
Section 49.455, Texas Water Code.
We do hereby certify as follows:
1. Tax Rate. The most recent rate of the District taxes on taxable property located in the
District is $0.11618 per $100 of assessed valuation.
2. Form of Notice to Purchaser. A Notice to Purchaser form required by Section 49.452
of the Texas Water Code to be furnished by a seller to a purchaser of real property in the District is
attached hereto as Exhibit "A".
WITNESS OUR HANDS THIS THE 17th DAY OF SEPTEMBER 2018.
_______________________________
Gregory Wilson, President
_______________________________
William C. Rose, Vice President
(SEAL)
_______________________________
Steve Flynn, Secretary/Treasurer
________________________________
Kelly Castonguay, Director
________________________________
Mark Chapman, Director
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EXHIBIT "A"
(Notice to Purchaser)
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NOTICE TO PURCHASER
The real property, described below, that you are about to purchase is located in TROPHY
CLUB MUNICIPAL UTILITY DISTRICT NO. 1 (the "District"). The District has taxing authority
separate from any other taxing authority and may, subject to voter approval, issue an unlimited
amount of bonds and levy an unlimited rate of tax in payment of such bonds. As of this date, the
rate of taxes levied by the District on real property located in the District is $0.11618 on each $100
of assessed valuation. The total amount of bonds, excluding refunding bonds and any bonds or
any portion of bonds issued that are payable solely from revenues received or expected to be
received under a contract with a governmental entity, approved by the voters and which have been
or may, at this date, be issued is $29,094,217, and the aggregate initial principal amounts of all
bonds issued for one or more of the specified facilities of the District and payable in whole or in
part from property taxes is $29,094,217.
The District is located in part within the corporate boundaries of the Town of Trophy Club
and the Town of Westlake. With respect to property located within the corporate boundaries of a
municipality, the taxpayers of the District are subject to the taxes imposed by the municipality and
by the District until the District is dissolved. By law, a district located wholly in two or more
municipalities and in unincorporated area may be abolished by agreement among the District and
all of the municipalities in which parts of the district are located, and without the consent of the
voters of the district.
The purpose of this District is to provide water and sanitary sewer facilities and services
and fire-fighting facilities and activities within the District through the issuance of bonds payable in
whole or in part from property taxes. The cost of these utility and fire-fighting facilities is not
included in the purchase price of your property, and these utility and fire-fighting facilities are owned
by the District.
The legal description of the property you are acquiring is as follows:
(Date)
Signature of Seller
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PURCHASER IS ADVISED THAT THE INFORMATION SHOWN ON THIS FORM IS
SUBJECT TO CHANGE BY THE DISTRICT AT ANY TIME. THE DISTRICT ROUTINELY
ESTABLISHES TAX RATES DURING THE MONTHS OF SEPTEMBER THROUGH DECEMBER
OF EACH YEAR, EFFECTIVE FOR THE YEAR IN WHICH THE TAX RATES ARE APPROVED
BY THE DISTRICT. PURCHASER IS ADVISED TO CONTACT THE DISTRICT TO
DETERMINE THE STATUS OF ANY CURRENT OR PROPOSED CHANGES TO THE
INFORMATION SHOWN ON THIS FORM.
The undersigned purchaser hereby acknowledges receipt of the foregoing notice at or prior
to execution of a binding contract for the purchase of the real property described in such notice or
at closing of purchase of the real property.
(Date)
Signature of Purchaser
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RESOLUTION NO. 2018-0917C
A RESOLUTION TO APPROVE THE 2018 TAX ROLL FOR
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
RESOLVED: Pursuant to Section 26.09(e) of the Texas Tax Code, the
Board of Directors of Trophy Club Municipal Utility District No. 1 hereby approves the
2018 certified appraisal rolls dated July 14, 2018 from Denton County Central Appraisal
District, and dated July 20, 2018 from Tarrant Appraisal District, in which the certified
appraised values were listed as $1,228,583,025 and $433,850,584 respectively, for a total
certified appraised value of $1,662,433,609. The 2018 tax rate approved by the Board of
Directors of Trophy Club Municipal Utility District No. 1 is $0.11618 per $100 assessed
valuation. The amount of tax entered on the certified appraisal rolls and applied to all
taxable property within the District results in a $1,931,415 tax levy. The Board hereby
approves such appraisal rolls with amounts of tax entered and declares that such shall
constitute the District's tax roll for the 2018 tax year.
RESOLVED, ADOPTED AND APPROVED by the Board of Directors
of Trophy Club Municipal Utility District No. 1, Trophy Club, Texas, this 17th day of
September, 2018.
_________________________________
Gregory Wilson, President
Board of Directors
(SEAL)
_________________________________
Steve Flynn, Secretary/Treasurer
Board of Directors
_________________________________
Laurie Slaght, District Secretary
September 17. 2018 Public Hearing Regular Meeting
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CERTIFICATE OF RESOLUTION 2018-0917C
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
I, the undersigned member of the Board of Directors of Trophy 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 of the minutes and records of the 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 of the duly constituted officers and members of the Board of Directors, to wit:
Gregory Wilson President
William C. Rose Vice President
Steve Flynn Secretary/Treasurer
Kelly Castonguay Director
Mark Chapman Director
All members of the Board were present except _____________________, thus
constituting a quorum. Whereupon, among other business, the following was transacted at
such meeting:
RESOLUTION 2018-0917C APPROVING TROPHY
CLUB MUNICIPAL UTILITY DISTRICT NO. 1 TAX
ROLL FOR FISCAL YEAR 2018-2019
and duly introduced for the consideration of the Board of Directors. It was then duly moved
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: ____ NAYS: ____
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
minutes of the Board of Directors for such meeting; that the persons named in the above
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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.
PASSED and APPROVED on this 17th day of September 2018.
______________________________________
Steve Flynn, Secretary/Treasurer
Board of Directors
(SEAL)
______________________________________
Laurie Slaght
District Secretary
September 17. 2018 Public Hearing Regular Meeting
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CERTIFICATE OF ORDER NO. 2018-0919C
ADOPTING AMENDED AND RESTATED INVESTMENT POLICY
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
I, the undersigned District Secretary of Trophy Club Municipal Utility District No. 1 (the
“District”), hereby certify as follows:
1. The Board convened in regular session, open to the public, on the 17th day of September
2018, at the regular meeting place thereof, and the roll was called of the members of the Board,
to-wit:
Gregory Wilson President
William C. Rose Vice President
Steve Flynn Secretary/Treasurer
Kelly Castonguay Director
Mark Chapman Director
All members of the Board were present except the following, _______________, thus constituting
a quorum. Whereupon, among other business, the following was transacted at such meeting:
ORDER NO. 2018-0917C ADOPTING AMENDED
AND RESTATED INVESTMENT POLICY
was duly introduced for the consideration of the Board. It was then duly moved and seconded that
such Order be adopted; and, after due discussion, such motion, carrying with it the adoption of
said Order, prevailed and carried by the following vote:
AYES: ___ NAYS: ___ ABSTENTIONS____
2. A true, full, and correct copy of the aforesaid Order adopted at the meeting
described in the above and foregoing paragraph is attached to and follows this Certificate; such
Order has been duly recorded in said Board's minutes of such meeting; the above and foregoing
paragraph is a true, full, and correct excerpt from the Board's minutes of such meeting pertaining
to the adoption of such Order; the persons named in the above and foregoing paragraph are the
duly chosen, qualified, and acting officers and members of the Board as indicated therein; each of
the officers and members of the Board was duly and sufficiently notified officially and personally,
in advance of the time, place, and purpose of such meeting and that such Order would be
introduced and considered for adoption at such meeting and each of such officers and members
consented, in advance, to the holding of such meeting for such purpose; such meeting was open to
the public, as required by law, and public notice of the time, place and purpose of such meeting
was given as required by Chapter 551, Government Code and Section 49.063, Texas Water Code,
as amended.
SIGNED AND SEALED the 17th day of September 2018.
____________________________ (SEAL)
Laurie Slaght, District Secretary
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ORDER NO. 2018-0917C
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
ADOPTING INVESTMENT POLICY
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
WHEREAS, V.T.C.A., Government Code, Chapter 2256, as amended (the “Public Funds
Investment Act”), requires the governing body of political subdivisions to adopt a written
investment policy concerning the investment of its funds and funds under its control;
WHEREAS, Section 49.157(a) of the Texas Water Code, as amended, provides that all
District deposits and investments shall be governed by Subchapter A, Chapter 2256, Government
Code (Public Funds Investment Act);
WHEREAS, Section 49.157(b) of the Texas Water Code, as amended, provides that an
authorized representative of the District may invest and reinvest the funds of the District and
provide for money to be withdrawn from the appropriate accounts of the District for the investment
on such terms as the board considers advisable;
WHEREAS, the Board of Directors (the “Board”) of Trophy Club Municipal Utility
District No. 1 (the “District”) has previously designated one or more investment officers and
adopted a policy relating to the investment of District funds in accordance with the Public Funds
Investment Act;
WHEREAS, the Public Funds Investment Act requires that the Board of Directors of the
District review the Investment Policy and its investment strategies not less than annually and make
any changes thereto as determined by the Board of Directors to be necessary and prudent, and to
adopt an order or resolution stating that it has reviewed the Investment Policy and investment
strategies and recording any changes made thereto.
NOW, THEREFORE, BE IT ORDERED BY THE BOARD OF DIRECTORS OF
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1, THAT:
Section 1. The matters and facts recited in the preamble to this Order are found to be true
and correct and the same are incorporated herein as a part of this Order.
Section 2. The Board has reviewed its Investment Policy and the investment strategies set
forth therein in accordance with the requirements of Section 2256.005(e) of the Public Funds
Investment Act. Based upon such review, the Board finds and declares that the Investment Policy
in the form attached hereto, including the written investment strategies set forth therein, is hereby
approved and adopted, and such Policy shall replace and supersede in its entirety the prior
Investment Policy of the District, together with any and all other resolutions or orders relating to
the investment of the District’s funds. The Investment Policy has been revised to update the
District’s authorized investment firms set forth in Exhibit “C”..
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Section 3. The General Manager is authorized to do all things necessary and proper to
evidence the Board's adoption of this Order and to carry out the intent hereof. Upon execution, a
permanent copy of this Order shall be filed in the permanent records of the District.
ADOPTED, PASSED AND APPROVED by the Board of Directors of Trophy Club
Municipal Utility District No. 1 on this 17th day of September 2018.
_______________________________
Gregory Wilson, President
Board of Directors
ATTEST:
_____________________________
William C. Rose, Vice President
Board of Directors
(SEAL)
_____________________________
Laurie Slaght, District Secretary
September 17. 2018 Public Hearing Regular Meeting
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TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
INVESTMENT POLICY
September 17, 2018
I.
STATUTORY AUTHORITY
1.01 Statutory Authority. This Policy has been adopted pursuant to, and in accordance
with the requirements of, Chapter 2256 of the Texas Government Code (the Public Funds
Investment Act) and Chapter 2257 of the Texas Government Code (the Public Funds Collateral
Act).
II.
POLICY
2.01 Policy. It is the policy of Trophy Club Municipal Utility District No. 1 (“District”)
that after allowing for the anticipated cash flow requirements of the District and giving due
consideration to the safety and risk of investment, all available funds shall be invested in
conformance with these legal and administrative guidelines, seeking to optimize interest earnings
to the maximum extent possible.
2.02 Cash Management. Effective cash management is recognized as essential to good
fiscal management. Investment interest is a source of revenue to District funds. The District
investment portfolio shall be designed and managed in a manner designed to be responsive to
public trust, to be in compliance with legal requirements and limitations, and to maximize this
revenue source.
Investments shall be made with the primary objectives of:
Safety and preservation of principal
Maintenance of sufficient liquidity to meet operating needs
Public trust from prudent investment activities
Optimization of interest earnings on the portfolio
III.
PURPOSE
3.01 Purpose. The purpose of this investment policy is to comply with Chapter 2256 of
the Government Code (“Public Funds Investment Act”), which requires the District 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 District funds.
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IV.
SCOPE
4.01 Scope. This Policy applies to the investment of all funds of Trophy Club Municipal
Utility District No. 1 (the “District”) and funds under its control. The Board of the District shall
review this Investment Policy and the investment strategies set forth herein not less than annually
and shall make any changes thereto as determined by the Board of the District to be necessary and
prudent for the management of District funds. Not less than annually, the Board shall adopt a
written order or resolution stating that it has reviewed the Investment Policy and investment
strategies and setting forth any changes made thereto.
4.02 This Policy shall govern the investment of all financial assets of the District. These
funds are accounted for in the Basic Financial Statements and include:
General Fund
Capital Projects Funds
Debt Service Funds, including reserves and sinking funds, to the extent not required
by law or existing contract to be kept segregated and managed separately
Any new fund created by the District, unless specifically exempted from this Policy
by the District Board of Directors or by law.
4.03 The District consolidates fund cash balances to maximize investment earnings.
Investment income will be allocated to the various funds based on their respective participation
and in accordance with generally accepted accounting principles.
4.04 This Policy shall apply to all transactions involving the financial assets and related
activity for all the foregoing funds. However, this policy does not apply to the assets administered
for the benefit of the District by outside agencies under deferred compensation programs.
V.
OBJECTIVES
5.01 Investment Objectives. Investment of funds shall be governed by the following
investment objectives, in order of priority:
i. Preservation and safety of principal - The foremost objective of the District’s Investment
Policy is to assure safety of the invested funds. Investments shall be undertaken in a
manner that seeks to ensure the preservation of capital while minimizing credit rate and
interest rate risk. Investment for speculation is prohibited.
ii. Liquidity - Funds will be invested with maturities necessary to maintain sufficient liquidity
to provide adequate and timely working funds.
iii. Yield - Return on investment is of least importance compared to the safety and liquidity
objectives described above.
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VI.
INVESTMENT PARAMETERS
6.01. Investment Strategies. The District’s overall investment strategy shall be to
purchase high credit quality investments that preserve the safety of capital, maximize liquidity,
promote diversification, and provide reasonable market yield (in that order of priority), based on
the District’s anticipated cash flows and the maintenance of a liquidity buffer for unanticipated
liabilities. Investments are to be chosen in a manner which promotes diversity by market sector,
credit and maturity. The choice of high credit quality investments and high-grade money market
instruments are designed to assure the marketability of those investments should liquidity needs
arise. Detailed strategies by fund type are set forth in Exhibit “A” of this Policy. The Board of
the District shall review annually the investment strategies and shall make any changes thereto as
determined by the Board to be necessary and prudent for the management of the District's funds.
6.02 Maximum Maturities. The District will match its investments with anticipated
cash flow requirements. To match anticipated cash flow requirements, the maximum weighted
average maturity of the overall portfolio shall not exceed 365 days and a benchmark of the six-
month and one-year Treasury Bills shall be used to measure risk in the portfolio. Unless matched
to a specific cash flow requirement, the District will not directly invest in securities maturing more
than 24 months from the date of purchase.
6.03 Diversification. The District will diversify its portfolio to reduce risk. The
following table sets forth the minimum diversification standards by security type:
Type of Investment Maximum Percentage of District Portfolio
US Agencies/Instrumentalities 50%
Certificates of Deposit/Share Certificates 90%
Local Government Investment Pools 90%
Money Market Accounts 90%
6.04. Competitive Bidding Requirement. All securities, including certificates of
deposit, will be purchased or sold after three (3) offers/bids are taken to verify that the District is
receiving fair market value/price for the investment. Bids for certificates of deposit may be
solicited orally, in writing, electronically, or any combination of these methods.
6.05. Delivery versus Payment. All security transactions entered into by the District
shall be conducted on a delivery versus payment (DVP) basis. Securities will be held by a third
party custodian designated by the Investment Officer and evidenced by safekeeping receipts.
6.06 Rating Declines or Loss of Rating. The Investment Officer shall monitor the
credit rating on all authorized investments in the District’s portfolio based on independent
information from a nationally recognized rating agency. Ratings monitoring will be performed on
a monthly basis for all authorized investments except mutual funds and commercial paper. Ratings
monitoring will be performed on a weekly basis for mutual funds and commercial paper. If any
security falls below the minimum rating required by this Policy (i.e. Public Funds Investment Act),
the Investment Officer shall immediately solicit bids for and sell the security if possible, regardless
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of a loss of principal.
6.07 Electronic Wire Transfers. The Investment Officer may use electronic means to
transfer or invest funds collected or controlled by the District. Electronic transfers shall only be
made with prior written approval by the General Manager.
VII.
DELEGATION OF INVESTMENT AUTHORITY
7.01 Appointment of Investment Officer. The person serving as General Manager is
hereby appointed the Investment Officer of the District. The Investment Officer shall be
responsible for the investment of District funds in accordance with this Investment Policy. If the
Board has contracted with another investing entity to invest the District’s funds, as authorized by
the Public Funds Investment Act, the Investment Officer of the other investing entity is considered
to be the Investment Officer of the District for such purposes. The authority hereby granted to the
Investment Officer to invest the District's funds is effective until rescinded by the Board, until the
expiration of the officer's term or the termination of the person's employment with the District, or
if an investment management firm, until the expiration of the contract with the District.
7.02 Investment Training. The Board appointed Treasurer, General Manager/
Investment Officer, and Finance Manager, shall attend at least one investment training session
from an independent source and containing at least six (6) hours of instruction relating to
investment responsibilities within 12 (twelve) months after taking office or assuming duties. The
Treasurer, General Manager/Investment Officer, and Finance Manager shall also attend an
investment training session within each two-year period that begins on the first day of the District’s
fiscal year and consists of the two consecutive fiscal years after that date after the first year and
receive not less than four (4) hours of instruction relating to investment responsibilities from an
independent source. Training must include education on investment controls, security risks,
strategy risks, market risks, diversification of investment portfolio and compliance with the Public
Funds Investment Act. Certificates and/or other documentation of completed training hours shall
be maintained with this Policy as Exhibit "E".
7.03 Internal Controls. The Investment Officer is responsible for establishing and
maintaining an internal control structure designed to ensure that the assets of the District are
protected from loss, theft, or misuse. The internal control structure shall be designed to provide
reasonable assurance that these objectives are met. The concept of reasonable assurance
recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and
(2) the valuation of costs and benefits requires estimates and judgments by management.
Accordingly, the Investment Officer shall establish a process for annual independent review by an
external auditor to assure compliance with policies and procedures. The internal controls shall
address the following points.
Control of collusion.
Separation of transactions authority from accounting and record keeping.
Custodial safekeeping.
Written confirmation for telephone (voice) transactions for investments and wire
transfers.
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Development of a wire transfer agreement with the depository bank or third party
custodian.
7.04 Prudence. The standard of care to be used by the Investment Officer shall be
prudent person standard, and shall be applied in the context of managing the overall portfolio. This
standard states that the person designated as the Investment Officer shall exercise the judgment
and care, under prevailing circumstances, that a prudent person would exercise in the management
of the person’s own affairs. In determining whether the Investment Officer has exercised prudence
with respect to an investment decision, the determination shall take into consideration (i) the
investment of all funds over which the Investment Officer has responsibility rather than
consideration as to the prudence of a single investment, and (ii) whether the investment decision
was consistent with this Investment Policy.
7.05 Ethics. Officers and employees involved in the investment of District funds shall
refrain from personal activity that could conflict with the proper execution and management of the
District’s investment program. Employees and investment officials shall disclose, in writing, any
material interests, including personal business relationships, with any financial institution with
which it is proposed that the District conduct business. For purposes of District investments,
employees or investment officials have a personal business relationship with a business
organization if:
i. the individual owns 10 (ten) percent or more of the voting stock or shares of the business
organization or owns $5,000 or more of the fair market value of the business organization;
ii. funds received by the individual from the business organization exceed 10 percent of the
individual’s gross income for the previous year; or
iii. the individual has acquired from the business organization during the previous year
investments with a book value of $2,500 or more for the personal account of the individual.
7.06 Limitation of Personal Liability. Authorized representatives of the District who
invest the District’s funds in accordance with this Policy shall have no personal liability for any
individual security’s credit risk or market price changes provided deviations from expectations are
reported in a timely manner and appropriate action is taken to control adverse developments.
VIII.
INVESTMENT REPORTS
8.01 Internal Management Reports. The Investment Officer shall prepare and submit
not less than quarterly to the Board of Directors of the District written reports of investment
transactions for all funds of the District for the preceding reporting period. The quarterly reports
shall comply with the requirements of Section 2256.023 of the Public Funds Investment Act.
Specifically, the quarterly report shall:
i. Describe in detail the investment position of the District;
ii. Be prepared jointly by all Investment Officers;
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iii. Be signed by each Investment Officer;
iv. Contain a summary statement of each pooled fund group that states the:
(A) beginning market value for the reporting period;
(B) ending market value for the period;
(C) fully accrued interest for the reporting period;
(D) state the book value and market value of each separately invested asset at
the end of the reporting period by the type of asset and fund type invested;
(E) state the maturity date of each separately invested asset that has a maturity
date;
(F) state the account or fund or pooled group fund in the state agency or local
government for which each individual investment was acquired; and
(G) state the compliance of the investment portfolio of the District as it relates
to: (i) the investment strategy expressed in this Policy; and (ii) relevant provisions of the
Public Funds Investment Act.
IX.
COLLATERAL, SAFEKEEPING, AND CUSTODY REQUIREMENTS
9.01 Collateral Policy. Consistent with the requirements of the Public Funds Collateral
Act, it is the policy of the District to require full collateralization of all District funds on deposit
with a depository bank and for repurchase agreements. In order to anticipate market changes and
provide a level of security for all funds, the collateralization level will be 102% of market value of
principal and accrued interest on the deposits or investments, less an amount insured by the FDIC.
At its discretion, the District may require a higher level of collateralization for certain investment
securities. Securities pledged as collateral shall be held by an independent third party with which
the District has a current custodial agreement. The General Manager is responsible for entering
into collateralization agreements with third party custodians in compliance with this Policy. The
agreements are to specify the acceptable investment securities for collateral, including provisions
relating to possession of the collateral, the substitution or release of investment securities,
ownership of securities, and the method of valuation of securities. A clearly marked evidence of
ownership (safekeeping receipt) must be supplied to the District and retained. Collateral shall be
reviewed at least monthly to assure that the market value of the pledged securities is adequate.
9.02 Authorized Collateral for Time and Demand Deposits. The District shall accept
only the following securities as collateral for time and demand deposits:
i. FDIC insurance coverage.
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ii. Obligations of the United States, its agencies or instrumentalities, or other evidence of
indebtedness of the United States guaranteed as to principal and interest.
iii. Obligations of Texas or other states or of a county, city or other political subdivision of a
state having been rated as not less than “A” or its equivalent by two nationally recognized
rating agencies.
iv. A letter of credit issued by a federal home loan bank.
9.03 Authorized Collateral for Repurchase Agreements. The District shall accept as
collateral for repurchase agreements only obligations of the United States, its agencies or
instrumentalities.
X.
AUTHORIZED INVESTMENTS
10.01 Authorized Investments. The following are authorized investments for the
District’s funds, as further described and restricted by the Public Funds Investment Act:
i. Obligations of, or guaranteed by, the United States. Obligations of the United States, its
agencies and instrumentalities, excluding mortgage backed securities, and that are
authorized investments under Section 2256.009 of the Public Funds Investment Act.
ii. State Obligations. Obligations of the State of Texas or any state of the United States or
their respective agencies and instrumentalities, agencies, counties, cities, and other political
subdivisions rated as to investment quality by a nationally recognized investment rating
firm not less than A or its equivalent, and that are authorized investments under Section
2256.009 of the Public Funds Investment Act.
iii. Other Governmental Obligations. Obligations, the principal and interest of which are
unconditionally guaranteed or insured by, or backed by the full faith and credit of, the State
of Texas or the United States or their respective agencies and instrumentalities, including
obligations that are fully guaranteed or insured by the Federal Deposit Insurance
Corporation or by the explicit full faith and credit of the United States.
iv. Certificates of Deposit/Share Certificates.
(a) Fully insured or collateralized certificates of deposit or share certificates that
are approved investments under Section 2256.010 of the Public Funds
Investment Act: (i) from a depository institution that has its main office or a
branch office in the State of Texas; and (ii) that are guaranteed or insured by
the Federal Deposit Insurance Corporation or its successor, or by the National
Credit Union Share Insurance Fund or its successor, as applicable. Authorized
certificates of deposit shall include such certificates purchased through the
CDARS program with a Texas bank.
(b) Fully insured certificates of deposit purchased from a broker or a bank that has
its main office or a branch office in the State of Texas and is selected from the
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list of qualified brokers attached to this Investment Policy. All investments in
such brokered certificates of deposit shall be made on a delivery versus payment
basis to the District’s safekeeping agent, and the Investment Officer shall verify
that the bank is fully insured by the Federal Deposit Insurance Corporation prior
to purchase. In the event any bank from which the District has purchased a
brokered certificate of deposit merges with, or is acquired by, another bank in
which brokered certificates of deposit are owned by the District, the Investment
Officer shall immediately contact the banks and liquidate any brokered
certificate that exceeds FDIC insurance levels.
v. Repurchase Agreements. Fully collateralized repurchase agreements with a defined
termination date executed with a primary dealer as defined by the Federal Reserve or a
financial institution doing business in this state, and that are authorized investments under
Section 2256.011 of the Public Funds Investment Act.
vi. Mutual Funds. Money Market Mutual funds that: 1) are registered and regulated by the
Securities and Exchange Commission, 2) have a dollar weighted average stated maturity
of 90 days or less, 3) seek to maintain a net asset value of $1.00 per share, and 4) are rated
AAA by at least one nationally recognized rating service.
vii. Investment Pools. AAA-rated, constant-dollar local government investment pools that
meet the requirements set forth in the Public Funds Investment Act for the investment of
public funds, including Sections 2256.016, .017, .018, and .019, and provided further that
such investments must be approved by the Board of Directors of the District by separate
resolution.
viii. Interest bearing accounts of any FDIC bank in Texas.
XI.
AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS
11.01 Authorized Financial Dealers and Institutions. The Board may contract with an
investment management firm registered under the Investment Advisers Act of 1940 (15 U.S.C.
Section 80b-1 et seq.) or with the State Securities Board to provide for the investment and
management of public funds; provided, that a contract may not be for a term longer than two years,
and any renewal or extension thereof must be made by the Board by order or resolution.
XII.
MISCELLANEOUS
12.01 Policy to be presented to Investment Officer. The Investment Officer shall be
presented a copy of this Investment Policy and shall execute a written instrument substantially in
the form attached hereto as Exhibit “B” to the effect that the Investment Officer has:
i. received and thoroughly reviewed a copy of this Investment Policy; and
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ii. implemented procedures and controls to comply with the Investment Policy.
12.02 Policy to be presented to Investment Firms. A written copy of the Investment
Policy shall be presented to any business organization offering to engage in an investment
transaction with the District. For purposes of this Policy, a “business organization” is an
investment pool or investment management firm under contract with the District to invest or
manage the District’s investment portfolio that has accepted authority granted by the District under
the contract to exercise investment discretion in regard to the District’s funds. The qualified
representative of the business organization offering to engage in an investment transaction with
the District shall execute a written instrument in a form acceptable to the District and the business
organization substantially to the effect that the business organization has:
i. Received and reviewed the Investment Policy of the District; and
ii. Acknowledged that the business organization has implemented procedures and controls in
an effort to preclude investment transactions conducted between the District and the
organization that are not authorized by the District's Investment Policy, except to the extent
that this authorization is dependent on an analysis of the makeup of the District's entire
portfolio or requires an interpretation of subjective investment standards. The Investment
Officer may not acquire or otherwise obtain any authorized investment described in the
Investment Policy from a person who has not delivered to the District the written
instrument set forth in Exhibit “B” hereof.
The District shall maintain a copy of each of the executed written statements described in
Sections 12.01 and 12.02 for the auditor and include them as Exhibit “D” of this policy.
At any time that the District amends this Investment Policy, the Investment Officer shall
present the amended Investment Policy to all persons and/or business organizations at which funds
of the District are invested and shall obtain a new written instrument as described in Section
10.01(B) hereof.
12.03 Annual Financial Audit. The District, in conjunction with its annual financial
audit, shall perform a compliance audit of management controls on investments and adherence to
the District's established investment policies.
12.04 Selection of Authorized Brokers. The District shall annually review, revise and
adopt a list of qualified brokers that are authorized to engage in investment transactions with the
District. Approved Investment Brokers are those listed in Exhibit C of this Policy.
12.05 Repeal of Prior Orders. Any and all prior orders or resolutions relating to the
investment of District funds are hereby repealed and this Policy shall supersede any such prior
orders or resolutions as of the date of its adoption by the Board of Directors.
12.06 Effective Date. This Policy shall be effective as of September 17, 2018.
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EXHIBIT "A"
INVESTMENT STRATEGY
Operating Funds
Suitability - All investments authorized in the Investment Policy are suitable for Operating
Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for the pooled operating funds have as their primary objective
to assure that anticipated cash flows are matched with adequate investment liquidity. The
dollar-weighted average maturity of operating funds, based on the stated final maturity date of
each security, will be calculated and limited to one year or less. Constant $1 net asset value
investment pools and money market mutual funds shall be an integral component in
maintaining daily liquidity. Investments for these funds shall not exceed an 18-month period
from date of purchase.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash
flows based on anticipated needs. Investment risks will be reduced through diversification
among authorized investments.
Yield - The District’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Operating Funds shall be the 91 day Treasury
bill.
Reserve and Deposit Funds
Suitability - All investments authorized in the Investment Policy are suitable for Reserve and
Deposit Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for reserve and deposit funds shall have as the primary
objective the ability to generate a dependable revenue stream to the appropriate reserve fund
from investments with a low degree of volatility. Except as may be required by the bond
ordinance specific to an individual issue, investments should be of high quality, with short-to-
intermediate-term maturities. The dollar-weighted average maturity of reserve and deposit
funds, based on the stated final maturity date of each security, will be calculated and limited
to two years or less.
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Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash
flows based on anticipated needs. Investment risks will be reduced through diversification
among authorized investments.
Yield - The District’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Reserve and Deposit Funds shall be the ninety-
one (91) day Treasury bill.
Bond and Certificate Capital Project Funds and Special Purpose Funds
Suitability - All investments authorized in the Investment Policy are suitable for Bond and
Certificate Capital Project Funds and Special Purpose Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for bond and certificate capital project funds, special projects
and special purpose funds’ portfolios will have as their primary objective to assure that
anticipated cash flows are matched with adequate investment liquidity. The stated final
maturity dates of investments held should not exceed the estimated project completion date or
a maturity of no greater than three years. The dollar-weighted average maturity of bond and
certificate capital project funds and special purpose funds, based on the stated final maturity
date of each security, will be calculated and limited to two years or less.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash
flows based on anticipated needs. Investment risks will be reduced through diversification
among authorized investments.
Yield - The District’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Bond and Certificate Capital Project Funds and
Special Purpose Funds shall be the ninety-one (91) day Treasury bill. A secondary objective
of these funds is to achieve a yield equal to or greater than the arbitrage yield of the applicable
bond or certificate.
Debt Service Funds
Suitability - All investments authorized in the Investment Policy are suitable for Debt Service
Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
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Liquidity - Investment strategies for debt service funds shall have as the primary objective the
assurance of investment liquidity adequate to cover the debt service obligation on the required
payment date. Securities purchased shall not have a stated final maturity date which exceeds
the debt service payment date. The dollar-weighted average maturity of debt service funds,
based on the stated final maturity date of each security, will be calculated and limited to one
year or less.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash
flows based on anticipated needs. Investment risks will be reduced through diversification
among authorized investments.
Yield - The District’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Debt Service Funds shall be the ninety-one (91)
day Treasury bill.
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EXHIBIT "C"
APPROVED INVESTMENT FIRMS
Name of Bank Phone Number Address Town State Zip
Prosperity Bank 817-378-2210 217 North Main Keller TX 76248
First Financial 817-329-8615 95 Trophy Club Dr Trophy Club TX 76262
TexPool 866-839-7665 1001 Texas Avenue Suite 1400 Houston TX 77002
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EXHIBIT "D"
EXECUTED CERTIFICATIONS OF RECEIPT
AND REVIEW OF INVESTMENT POLICY
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EXHIBIT "E"
TRAINING CERTIFICATES FOR INVESTMENT OFFICER
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jcarman@tcmud.org University of North Texas Center for Public Management and Government Treasurers' Organization of Texas Co Sponsored by North Central Texas Council of Governments Certificate of Attendance presented to John Carman For completion of training on the Texas Public Funds Investment Act and related investment issues October 5, 2017 ........................................................... 5 hours October 6, 2017 ........................................................... 5 hours Arlington, Texas Patrick Shinkle Center for Public Management TSBPA CPE Sponsor 007716 September 17. 2018 Public Hearing Regular Meeting Agenda Packet106 of 221
STAFF REPORT
AGENDA ITEM ‐ Order No. 2018‐0917E Cash Reserve Policy
STAFF REPORT ‐ In 2015 the board set a cash reserve goal to fund at a level of 50% of the highest
fiscal year operating budget over the previous three years and stated the District would endeavor
to reach 50% in a five year period starting October 1, 2015 with an amount to be set aside each
year established through board action at a meeting open to the public.
Included in this agenda packet is the draft Reserve Policy submitted by Director Rose for your
consideration. The staff has reviewed this document but has not made any recommended
changes to it.
STAFF RECOMMENDATION – Staff recommends that the board review the attached draft reserve
policy and submit questions and/or comments to the General Manager. Staff also recommends
the board select two Directors to work with staff to review and make appropriate changes to the
policy and bring it back to the board at a future meeting for consideration and approval.
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TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
ORDER NO. ___________
ADOPTING CASH RESERVE POLICY
THE STATE OF TEXAS §
COUNTIES OF DENTON AND TARRANT §
WHEREAS, the Board of Directors of Trophy Club Municipal Utility District No.1
("District") desires to adopt guidelines for the management of the District's cash funds for the
purpose of identifying the source and methods of maintaining a sufficient cash reserve fund and
specifying the target balance; and
WHEREAS, the objective of the Policy is to enhance the District's financial position and
provide clear intent for all interested parties through the establishment and maintenance of a cash
reserve fund to cover potential critical losses and secure the District's financial position in a
catastrophic event;
NOW, THEREFORE, BE IT ORDERED BY THE BOARD OF DIRECTORS OF
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO.1, THAT:
Section 1. The matters and facts recited in the preamble to this Order are found to be true and
correct and the same are incorporated herein as a part of this Order.
Section 2. The Board has reviewed the Cash Reserve Policy and finds and declares that the Cash
Reserve Policy in the form attached hereto is hereby approved and adopted, and such Policy shall
replace and supersede in its entirety any prior Cash Reserve Policy of the District.
Section 3. The General Manager is authorized to do all things necessary and proper to evidence
the Board's adoption of this Order and to carry out the intent hereof. Upon execution, a permanent
copy of this Order shall be filed in the permanent records of the District.
ADOPTED, PASSED AND APPROVED by the Board of Directors of Trophy Club Municipal
Utility District No. 1 this ___ day of _______, 2018.
___________________________
Gregory Wilson, President
ATTEST:
___________________________
Steve Flynn, Secretary/Treasurer
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TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
RESERVE POLICY
ARTICLE I
BACKGROUND
Section 1.01. Background.
One of the key attributes of a financially stable organization is appropriate reserves. Adequate
reserves position an organization to weather significant economic downturns more effectively,
manage the consequences of outside agency actions that may result in increased costs, and
address unexpected emergencies, such as natural disasters, catastrophic events caused by human
activity, or excessive liabilities or legal judgments against the organization. In concert with the
District’s other financial policies, the Reserve Policy serves as a valuable tool to guide the use of
District resources in meeting the District’s financial commitments. It also provides a framework
for addressing unexpected future events in a fiscally prudent manner.
ARTICLE II
POLICY STATEMENTS
Section 2.01. General.
Reserve funds will be accumulated and maintained in a manner that allows the funding of costs
and capital investments consistent with the District’s capital and financial plans while avoiding
significant rate fluctuations due to changes in cash flow requirements. The classification of reserve
fund balances shall be in conformance with Government Accounting Standards Board (GASB)
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.
Section 2.02. Definitions.
Per GASB 54, fund balance will be displayed in the following classifications depicting the relative
strength of the spending constraints placed on the purposes for which resources can be used:
A. Non-spendable fund balance—Includes amounts either not in spendable form, or
legally or contractually required to be maintained intact. This would include
inventory, prepaids, and non-current receivables.
B. Restricted fund balance—Includes amounts constrained either externally by
creditors (such as through debt covenants), grantors, contributors, or laws or
regulations of other governments; or imposed by law through constitutional
provisions or enabling legislation. This would generally include amounts in bonded
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capital projects funds, debt service funds, and program funds funded with federal
program dollars.
C. Committed fund balance—Includes amounts that are committed for specific
purposes by formal action of the Board of Directors. Amounts classified as
"committed" are not subject to legal enforceability like restricted fund balance;
however, those amounts cannot be used for any other purpose unless the Board
removes or changes the limitation by taking the same form of action it employed
to previously impose the limitation.
D. Assigned fund balance—amounts a government intends to use for a specific
purpose; intent can be expressed by the governing body or by an official or body to
which the governing body delegates the authority. Assigned fund balance includes:
1. For the General Fund; the amounts assigned by the Finance Director intended to
be used for specific purposes. The amounts reported as assigned should not result
in a deficit in unassigned fund balance.
2. For all governmental funds (other than General Fund); these are all remaining
positive amounts (except for negative balances) that are not classified as non-
spendable and are neither restricted nor committed. However, if there is a negative
balance after classifying amounts as non-spendable, restricted or committed, the
fund would report a negative amount as Unassigned and zero to be reported as
Assigned.
E. Unassigned fund balance—Includes any remaining amounts after applying the
above definitions. Amounts are available for any purpose; these amounts are reported
only in the general fund. Planned spending in the subsequent year's budget would be
included here unless formally committed or assigned.
Section 2.03. Reserve Targets.
The Reserve Policy is based on either percentage targets or days of operation; all associated dollar
figures represent estimated/projected targets based on either the percentage target or days of
operation target set by the Reserve Policy.
Section 2.04. Monitoring and Reporting Use of Reserve Funds
The District Manager shall perform a review and analysis of each designated reserve fund for
presentation to the Board of Directors at a public meeting during consideration of the annual
budget by the Board of Directors. Upon determination that a fund balance is less than the
established target fund level, the General Manager shall inform the Board of Directors. Any
requests for the use of reserves will be accompanied by a current status report of the affected
reserve fund and impacts on the future reserve levels.
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Section 2.05. Reserve Expenditures
Unless specified otherwise in the Reserve Policy, expenditures from any reserve requires District
Board action to appropriate the funds. The General Manager may recommend reserve expenditures
through the budget process or at District Board meetings for Board consideration and approval.
Section 2.06. Replenishment of Reserves
Should a reserve fall below the targeted reserve level set forth in the Reserve Policy, the General
Manager will develop a plan to replenish the reserve in a reasonable time-frame. The proposed
plan will be presented to the District Board as part of the subsequent fiscal year budget.
Section 2.07. Deviations from the Reserve Policy
No deviations from the Reserve Policy will be allowed except as approved by the District Board.
Proposed exceptions to the Reserve Policy will be reviewed by the General Manager and District
Finance Manager. After their timely review and recommendation, the proposed exception will
be presented to the District Board for action.
Section 2.08. Reserve Policy Review and Update
The District Board shall review the Reserve Policy at least biennially to determine if changes are
necessary to ensure the policy is effective and remains current with general accounting and
financial best practice standards, as well as any regulatory changes that may occur over time.
Any changes, additions, or deletions to the Reserve Policy will be by formal action of the District
Board.
Section 2.09. Fund Balance Spending Order
Unless legally prohibited, the District will spend the most restricted funds before less restricted
funds in the following order:
1. Non-spendable — if the funds become spendable
2. Restricted
3. Committed
4. Assigned
5. Unassigned
ARTICLE III
Reserve Funds
Section 3.01. Reserve Funds
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The Board of Directors hereby establishes and designates the following reserve funds: Operating
Reserve Fund; Rate Stabilization Reserve Fund; Emergency Reserve Fund; Capital Improvement
Reserve Fund; Capital Replacement Reserve Fund (Depreciation Reserve); Risk Management
Reserve Fund; and Debt Reserve Fund.
Section 3.02. Operating Reserve Fund
A. The purpose of the Operating Reserve Fund is to accumulate sufficient reserve funds
necessary to satisfy the general cash flow demands and requirements of the District. There
can be a significant length of time between when a system provides a service and when a
customer may pay for that service. In addition to timing, the volume of cash flow can be
affected by weather and seasonal demand patterns. This reserve fund will preserve credit
worthiness, ensure adequate financial resources are available for timely payment of District
obligations, and provide liquidity throughout the fiscal year. Operating Reserve Fund is a
________ fund balance type reserve.
B. The District shall maintain an Operating Reserve Fund equivalent to at least 45 days, or
one-eighth of their annual cash O&M expenses, in an operating reserve to mitigate
potential cash flow problems. The Operating Reserve Fund should not exceed an annual
cash O&M equivalent of 90 days.
C. The District Manager is authorized to approve the expenditure of Operating Reserve Funds,
without prior approval of the Board of Directors, in response to day-to-day cash flow
requirements that are in accordance with approved budget authorizations.
Section 3.03. Rate Stabilization Reserve Fund
A. The purpose of the Rate Stabilization Reserve Fund is to establish a means to provide cash
reserves that can be used to meet revenue requirements while gradually increasing rates
over time to the level necessary for the utility to be financially sustainable. This fund
buffers the impacts of unanticipated fluctuations or revenue shortfalls and should be
capable of defraying the need for an immediate rate increase to cover the cost of an
unanticipated rise in expenses. Unexpected fluctuations can include, but are not limited to
an economic downturn, unanticipated increases in other utility expenses, and/or other
extraordinary circumstances Rate Stabilization Reserve Fund is a ________ fund balance
type reserve.
B. The District shall maintain a Rate Stabilization Reserve Fund equivalent to 30% of annual
revenue. Each adopted budget of the District shall contain a transfer from the general fund
to the Rate Stabilization Reserve Fund in an amount approved by the Board of Directors.
C. Transfer of funds from the Rate Stabilization Reserve Fund requires the Board of Directors
approval. After transfer, the District Manager is authorized to approve the expenditure of
those funds, in accordance with budget authorizations.
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Section 3.04. Emergency Reserve Fund
A. The Emergency Reserve Fund is essentially “insurance” against unanticipated
emergencies or failure of the utility’s most vulnerable system components. This reserve
provides funding to insure timely emergency repairs or replacements, and continued
operation of the District's essential services during periods of natural disasters and/or
other emergencies. The Emergency Reserve Fund may be used when capital
improvement funds have otherwise been purposefully spent down to a preset limit on
planned projects, and it will not be accessed to meet operating shortfalls or to fund new
programs or personnel. The Emergency Reserve Fund is a ________ fund balance type
reserve.
B. One method for determining the balance to maintain in such a reserve is to determine the
cost of replacing the most expensive facility of the utility system and reserving an amount
equal to that cost, less any potential insurance payments that may be applicable.
Another method is to base the level of reserve on the historical records and
experience of the utility in dealing with such emergencies and disasters, reflecting the
chance of incidence of these situations. Determining the emergency reserve level for a
system is also a function of management objectives and overall system reliability.
The District shall maintain an Emergency Reserve equivalent $3 Million.
The Emergency Reserve Fund target level will be 8% of annual General Fund revenues.
However, at no time will the balance in the Emergency Reserve Fund fall below 5%, unless
such requirement is specifically waived through an action of the District Board due to an
unforeseen emergency requiring the use of the Emergency Reserve.
C. The District Manager is authorized to approve the expenditure of Emergency Reserve
Funds, without prior approval of the Board of Directors, for purposes of restoration and/or
maintenance of essential service levels in response to a natural disaster or other emergency.
Upon expenditure of any Emergency Reserve Funds, the District Manager shall notify the
Board of Directors at the earliest possible opportunity.
D. Expenditures from Emergency Reserve Fund which are subsequently recovered, either
partially or fully, from FEMA, insurance and/or any other sources, shall be utilized solely
for the purpose of refunding the Emergency Reserve Fund.
Section 3.05. Capital Improvement Reserve Fund
A. The purpose of the Capital Improvement Reserve Fund is to fund capital projects that
expand system capacity, comply with regulatory requirements, or replace system assets
that have become worn out or obsolete on a pay-as-you-go basis. These capital
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improvements will be identified in District capital improvement plans. Capital
Improvement Reserve Fund is a committed fund balance type reserve and may be used to
provide a cushion to absorb capital cost overruns that might otherwise require debt issuance
and/or rate increases.
B. Each adopted budget of the District shall contain a transfer from the general fund to the
Capital Improvement Reserve Fund in an amount approved by the Board of Directors. A
minimum balance for this reserve is often defined based on a percentage (1–2 percent) of
the cost of system assets or a rolling average of planned capital expenditures.
C. The District Manager is authorized to approve the expenditure of Capital Improvement
Reserve Fund, without prior approval of the Board of Directors, in accordance with
approved budget authorizations.
Section 3.06. Capital Replacement Fund (Depreciation Reserve)
A. The purpose of the Capital Replacement Fund (Depreciation Reserve) fund is to
accumulate the probable replacement cost of equipment each year over the life of the asset,
so it can be replaced readily when it becomes obsolete, is totally depreciated or is scheduled
for replacement. The initial procurement for new vehicles and/or equipment (not
replacement of existing) shall be funded through the general fund, not by the Capital
Replacement Fund. Funds transferred from the Capital Replacement Fund shall be
expended solely for the purpose of replacement and upgrade of existing District vehicle,
mobile equipment and appurtenances thereto. Annual depreciation is calculated as a
function of the depreciation schedule maintained within the District’s financial
management software. The Capital Replacement Fund is an assigned fund balance type
reserve.
B. The source of funding for this reserve shall be in the form of an annual operating expense
(transfer) to the Capital Replacement Fund (Depreciation Reserve).
The District shall incur an annual expense equivalent to the annual depreciation and
accumulate this balance in a Capital Replacement Fund (Depreciation Reserve) to fund
replacements of assets that have reached their useful life or are fully depreciated.
C. The District Manager is authorized to approve the expenditure of Capital Replacement
Fund, without prior approval of the Board of Directors, in accordance with approved
budget authorizations.
Section 3.07. Risk Management Reserve Fund
A. The Risk Management Public Liability, Workers’ Compensation, and Long-Term
Disability Funds are intended to provide funding sources for certain claims made against
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the District. The Public Liability Fund supports claims arising from real or alleged acts on
the part of the District, including claims for bodily injury, property damage, inverse
condemnation, false arrest, and errors and omissions. The Workers’ Compensation Fund is
a Districtwide fund that covers medical and disability costs for industrial injury claims,
while the Long-Term Disability Fund provides non-industrially disabled District
employees with income and flexible benefits coverage. The Risk Management Reserve
Fund is an ________ fund balance type reserve.
B. Level and Method of funding??
C. Authorized to expend??
Section 3.08. Debt Reserve Fund
A. Establishment of a debt reserve is typically legally required by the covenants and
indentures of most revenue bonds and may be required by some general obligation bonds.
The establishment of a debt reserve provides security to the bondholders that adequate
funds will be available to pay the debt service obligations, even under a distressed
situation.
B. The debt service reserve fund is typically established at an amount equal to the lesser of
the maximum annual debt service on all outstanding senior parity bonds, or 120 percent of
the total annual debt service, or 10 percent of the bond issue amount. Often this amount is
included in and funded from the principal amount of the bond issue and serves to secure
the debt service payment to bondholders. However, it can also be funded from current-year
rate revenues over a period of years, e.g., funded monthly over the first 60 months after the
issue date.
C. Authorized to expend __________??
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BUDGET VARIANCE REPORT
FUND:122 - Fire O&M
FINANCIALS MONTH:August 2018
REVENUE VARIANCE:91.0%
EXPENSE VARIANCE:100.0%
NOTE:
ACCOUNT DESCRIPTION TOTAL
BUDGET
CURRENT
MONTH
YTD
TOTAL YTD % DATE OF
COMMENT VARIANCE EXPLANATION
FIRE REVENUES
122-40010 Property Taxes/Fire 1,054,433 1,289 1,065,982 101.10%10/2017 Property Taxes collected
122-40011 Property Taxes/Fire - Delinquent - 3,945 10/2017 Delinquent Fire Taxes collected
122-40020 Property Taxes/Fire P&I 106 4,778 10/2017 Fire Taxes Penalties &Interest
collected
FIRE EXPENSES
Explanation provided for all accounts with a Year-To-Date percentage (YTD%) less than the Revenue Variance and greater than or equal to the
Expense Variance.The Revenue and Expense Variance is calculated on a straight-line method (Financials Month x 8.3%), less 8.3% for
revenues and plus 10% for expenses. Only accounts with current month activity will be listed
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BUDGET VARIANCE REPORT
FUND:135 - MUD 1 O&M
FINANCIALS MONTH:August 2018
REVENUE VARIANCE:91.0%
EXPENSE VARIANCE:100.0%
NOTE:
ACCOUNT DESCRIPTION TOTAL
BUDGET
CURRENT
MONTH
YTD
TOTAL
YTD % DATE OF
COMMENT
VARIANCE EXPLANATION
REVENUE
135-47000-000 Water 6,464,019 787,623 5,463,688 84.52%01/2018 Water Sales
135-47030-000 Service Charges 21,350 925 12,331 57.75%01/2018 Service Charges
135-49075-000 Oversized Meter Reimbursment 18,179 686 13,208 72.65%06/2018 Oversize Meter Reimbursment
135-49901-000 Records Management Revenue 20 - 2 10.00%07/2018 Open Record Request
EXPENSES
WATER
135-55090-010 Vehicle Maintenance 4,000 706 5,068 126.71%08/2018 Discount Tire
135-55135-010 Lab Analysis 5,500 60 6,595 119.91%06/2018 Normal Lab Testing
135-65040-010 Safety Equipment 1,000 312 1,081 108.10%08/2018 Safety Cones
WASTEWATER
135-50010-020 Overtime 30,000 2,237 30,674 102.25%05/2018 WWTP Overtime
135-55090-020 Vehicle Maintenance 8,000 1,364 9,672 120.90%07/2018 Blagg Tire, CLS Sewer
Equipment (GAP Vax)
135-55125-020 Dumpster Services 60,000 1,755 64,657 107.76%01/2018 L.H. Chaney- Haul offs
135-60334-020 Interfund Transfer Out 200,000 181,037 644,512 322.26%05/2018 Fund transfer to cover WWTP
Improvement Shortage
Explanation provided for all accounts with a Year-To-Date percentage (YTD%) less than the Revenue Variance and greater than or equal to
the Expense Variance. The Revenue and Expense Variance is calculated on a straight-line method (Financials Month x 8.3%), less 8.3% for
revenues and plus 10% for expenses. Only accounts with current month activity will be listed
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BUDGET VARIANCE REPORT
FUND:135 - MUD 1 O&M
FINANCIALS MONTH:August 2018
REVENUE VARIANCE:91.0%
EXPENSE VARIANCE:100.0%
NOTE:
ACCOUNT DESCRIPTION TOTAL
BUDGET
CURRENT
MONTH
YTD
TOTAL
YTD % DATE OF
COMMENT
VARIANCE EXPLANATION
Explanation provided for all accounts with a Year-To-Date percentage (YTD%) less than the Revenue Variance and greater than or equal to
the Expense Variance. The Revenue and Expense Variance is calculated on a straight-line method (Financials Month x 8.3%), less 8.3% for
revenues and plus 10% for expenses. Only accounts with current month activity will be listed
135-65035-020 Small Tools 1,000 46 1,436 143.61%08/2018 Home Depot
135-65045-020 Lab Supplies 14,000 2,278 18,875 134.82%06/2018 Lab Supplies
BOARD OF DIRECTORS
ADMINISTRATION
135-60040-030 Service Charge & Fees 55,560$ 6,608$ 55,666$ 100.19%08/2018 Pace Credit Card Fees
135-60055-030 Insurance 56,000$ 6,100$ 70,899$ 126.61%02/2018 TML WC True-Up Adjustment
FY17
135-65090-030 Printer Supplies and Maintenance 2,000$ 316$ 2,365$ 118.25%08/2018 Print Ink and Paper
Non-Departmental
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TROPHY CLUB MUD #1 - FIRE DEPARTMENT
BALANCE SHEET
AUGUST 2018
122
ASSETS FIRE DEPT.
CASH IN BANK -
INVESTMENTS 594,538
PREPAID EXPENSES 1,270
ADVALOREM PROPERTY TAXES RECEIVABLE 15,387
EMERGENCY SERVICES ASSESSMENTS RECEIVABLE -
UTILITY AND OTHER ACCOUNTS RECEIVABLE -
TOTAL ASSETS 611,195
LIABILITIES AND FUND BALANCE
LIABILITIES
DEFERRED REVENUE - PROPERTY TAXES/ASSESSMENTS 15,387
ACCOUNTS AND OTHER PAYABLES -
TOTAL LIABILITIES 15,387
FUND BALANCE
DESIGNATED FOR FUTURE ASSET REPLACEMENT -
NON-SPENDABLE FUND BALANCE -
UNASSIGNED FUND BALANCE 522,253
RESERVE FOR ENCUMBRANCES -
NET REVENUES / EXPENDITURES 73,555
TOTAL FUND BALANCE 595,808
TOTAL LIABILITIES AND FUND BALANCE 611,195
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20:16 09/08/18 Budget Summary with Amendment
Fund: 122 Trophy Club MUD Fire Dept. Department: Fire Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
122-40010-000-000 Property Taxes/MUD Fire 1,054,433.00- 1,054,433.00- 1,288.85- 1,065,981.53- 101.095 11,548.53
122-40011-000-000 Property Taxes/Fire-Delinquent 3,945.10- 3,945.10
122-40020-000-000 Property Taxes/Fire P&I 105.92- 4,777.93- 4,777.93
Subtotal: 1,054,433.00- 1,054,433.00- 1,394.77- 1,074,704.56- 101.923 20,271.56
Program number: 1,054,433.00- 1,054,433.00- 1,394.77- 1,074,704.56- 101.923 20,271.56
Department number: Fire Revenues 1,054,433.00- 1,054,433.00- 1,394.77- 1,074,704.56- 101.923 20,271.56
Revenues Subtotal ----------- 1,054,433.00- 1,054,433.00- 1,394.77- 1,074,704.56- 101.923 20,271.56
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20:16 09/08/18 Budget Summary with Amendment
Fund: 122 Trophy Club MUD Fire Dept. Department: 45 Fire Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
122-55080-045-000 Maintenance & Repairs 1,490.49 1,490.49-
Subtotal: 1,490.49 1,490.49-
122-60030-045-000 Rent And/Or Usage 218,954.00 218,954.00 218,954.00 100.000
122-60055-045-000 Insurance 18,000.00 18,000.00 1,269.87 13,968.57 77.603 4,031.43
122-60337-045-000 Transfer to Town/Fire Budget 608,910.00 608,910.00 50,742.50 558,167.50 91.667 50,742.50
Subtotal: 845,864.00 845,864.00 52,012.37 791,090.07 93.524 54,773.93
122-69195-045-000 GASB34/Reserve for Replacement 81,420.00 81,420.00 81,420.00 100.000
122-69305-045-000 Capital Leases 127,149.00 127,149.00 127,148.60 100.000 .40
Subtotal: 208,569.00 208,569.00 208,568.60 100.000 .40
Program number: 1,054,433.00 1,054,433.00 52,012.37 1,001,149.16 94.947 53,283.84
Department number: Fire 1,054,433.00 1,054,433.00 52,012.37 1,001,149.16 94.947 53,283.84
Expenditures Subtotal ----------- 1,054,433.00 1,054,433.00 52,012.37 1,001,149.16 94.947 53,283.84
Fund number: 122 Trophy Club MUD Fire Dept. 50,617.60 73,555.40- 73,555.40
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 122 Trophy Club MUD Fire Dept. Department: Fire Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 122-40010-000-000 Property Taxes/MUD Fire
2007 08/01/2018 Property Taxes (1,064,692.68) (133.13) (1,064,825.81) GL
2008 08/02/2018 Property Taxes (383.86) (1,065,209.67) GL
2009 08/03/2018 Property Taxes (55.45) (1,065,265.12) GL
2010 08/06/2018 Property Taxes (39.10) (1,065,304.22) GL
2011 08/07/2018 Property Taxes (42.15) (1,065,346.37) GL
2012 08/21/2018 Property Taxes (526.85) (1,065,873.22) GL
2013 08/27/2018 Property Taxes (100.91) (1,065,974.13) GL
2014 08/29/2018 Property Taxes (7.40) (1,065,981.53) GL
_______________
Account: 122-40010-000-000 Property Taxes/MUD Fire Totals: (1,288.85) (1,065,981.53) **
(1,054,433.00) Budgeted 11,548.53 Remaining 101 % Used
Account: 122-40011-000-000 Property Taxes/Fire-Delinquent
(3,945.10) .00 (3,945.10)
_______________
Account: 122-40011-000-000 Property Taxes/Fire-Delinquent Totals: .00 (3,945.10) **
.00 Budgeted 3,945.10 Remaining 0 % Used
Account: 122-40020-000-000 Property Taxes/Fire P&I
2008 08/02/2018 Property Taxes (4,672.01) (4.93) (4,676.94) GL
2011 08/07/2018 Property Taxes (.37) (4,677.31) GL
2012 08/21/2018 Property Taxes (100.10) (4,777.41) GL
2014 08/29/2018 Property Taxes (.52) (4,777.93) GL
_______________
Account: 122-40020-000-000 Property Taxes/Fire P&I Totals: (105.92) (4,777.93) **
.00 Budgeted 4,777.93 Remaining 0 % Used
Department Totals: ----------------------------------- (1,074,704.56) **
(1,394.77) Monthly Total (1,054,433.00) Budgeted 20,271.56 Remaining 102 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 122 Trophy Club MUD Fire Dept. Department: 45 Fire Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 122-55080-045-000 Maintenance & Repairs
1,490.49 .00 1,490.49
_______________
Account: 122-55080-045-000 Maintenance & Repairs Totals: .00 1,490.49 **
.00 Budgeted (1,490.49) Remaining 0 % Used
Account: 122-60030-045-000 Rent And/Or Usage
218,954.00 .00 218,954.00
_______________
Account: 122-60030-045-000 Rent And/Or Usage Totals: .00 218,954.00 **
218,954.00 Budgeted .00 Remaining 100 % Used
Account: 122-60055-045-000 Insurance
242 08/01/2018 Insurance/Wrk Comp Exp Aug 12,698.70 1,269.87 13,968.57 GL
_______________
Account: 122-60055-045-000 Insurance Totals: 1,269.87 13,968.57 **
18,000.00 Budgeted 4,031.43 Remaining 78 % Used
Account: 122-60337-045-000 Transfer to Town/Fire Budget
1844 08/03/2018 August A/P August Fire Admin 507,425.00 50,742.50 558,167.50 TOWN OF TROPHY CLUB 4465 AP
_______________
Account: 122-60337-045-000 Transfer to Town/Fire Budget Totals: 50,742.50 558,167.50 **
608,910.00 Budgeted 50,742.50 Remaining 92 % Used
Account: 122-69195-045-000 GASB34/Reserve for Replacement
81,420.00 .00 81,420.00
_______________
Account: 122-69195-045-000 GASB34/Reserve for Replacement Totals: .00 81,420.00 **
81,420.00 Budgeted .00 Remaining 100 % Used
Account: 122-69305-045-000 Capital Leases
127,148.60 .00 127,148.60
_______________
Account: 122-69305-045-000 Capital Leases Totals: .00 127,148.60 **
127,149.00 Budgeted .40 Remaining 100 % Used
Department 45 Totals: ----------------------------------- 1,001,149.16 **
52,012.37 Monthly Total 1,054,433.00 Budgeted 53,283.84 Remaining 95 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 122 Trophy Club MUD Fire Dept. Department: 45 Fire Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Fund 122 Totals: ----------------------------------- (73,555.40)
50,617.60 Monthly Total .00 Budgeted 73,555.40 Remaining 0 % Used
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TROPHY CLUB MUD #1 - O&M
BALANCE SHEET
AUGUST 2018
GTBGT 135 137
GENERAL FUND GASB TOTAL
ASSETS
CASH ON HAND 600 - 600
CASH IN BANK-CHECKING 667,232 - 667,232
CASH IN BANK-SAVINGS-CASH RESERVE 982,658 - 982,658
CD-BANK OF THE WEST/THB DEPOSIT - - -
INVESTMENTS-MONEY MARKET-BANK OF THE WEST 715,532 - 715,532
INVESTMENTS-TEXPOOL 3,262,075 596,426 3,858,501
PREPAID EXPENSES 11,960 - 11,960
ADVALOREM PROPERTY TAXES RECEIVABLE 1,653 - 1,653
UTILITY AND OTHER ACCOUNTS RECEIVABLE 1,472,678 - 1,472,678
TOTAL ASSETS 7,114,388 596,426 7,710,814
LIABILITIES AND FUND BALANCE
LIABILITIES
DEFERRED REVENUE - AD VALOREM PROPERTY TAXES 1,653 - 1,653
ACCOUNTS AND OTHER PAYABLES 613,535 - 613,535
CUSTOMER DEPOSITS 314,910 - 314,910
-
TOTAL LIABILITIES 930,098 - 930,098
FUND BALANCE
NON-SPENDABLE FUND BALANCE 3,486 3,486
ASSIGNED FUND BALANCE 1,778,760 1,778,760
ASSIGNED FUND BALANCE/TOWN ELEVATED STORAGE TANK 180,000 180,000
ASSIGNED FUND BALANCE/WATER REPLACEMENT 120,000 120,000
ASSIGNED FUND BALANCE/SEWER REPLACEMENT 67,805 67,805
ASSIGNED FUND BALANCE/FIRE DEPARTMENT 228,621 228,621
UNASSIGNED FUND BALANCE 2,368,122 - 2,368,122
COMMITTED FUND BALANCE - - -
NET REVENUES / EXPENDITURES 2,033,922 - 2,033,922
-
TOTAL FUND BALANCE 6,184,290 596,426 6,780,716
TOTAL LIABILITIES AND FUND BALANCE 7,114,388 596,426 7,710,814
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-40000-000-000 Property Taxes 120,950.00- 120,950.00- 147.84- 122,269.80- 101.091 1,319.80
135-40002-000-000 Property Taxes/Delinquent 200.00- 200.00- 347.07- 173.535 147.07
135-40015-000-000 Property Taxes/P & I 200.00- 200.00- 12.15- 529.34- 264.670 329.34
135-40025-000-000 PID Surcharges 177,839.00- 177,839.00- 177,839.00-
Subtotal: 299,189.00- 299,189.00- 159.99- 123,146.21- 41.160 176,042.79-
135-47000-000-000 Water 6,464,019.00- 6,464,019.00- 787,623.19- 5,463,687.82- 84.525 1,000,331.18-
135-47005-000-000 Sewer 2,978,067.00- 2,978,067.00- 263,967.80- 2,734,037.65- 91.806 244,029.35-
135-47025-000-000 Penalties 106,279.00- 106,279.00- 11,904.11- 103,287.09- 97.185 2,991.91-
135-47030-000-000 Service Charges 21,350.00- 21,350.00- 925.00- 12,330.50- 57.754 9,019.50-
135-47035-000-000 Plumbing Inspections 1,500.00- 1,500.00- 100.00- 2,050.00- 136.667 550.00
135-47045-000-000 Sewer Inspections 4,500.00- 4,500.00- 300.00- 5,350.00- 118.889 850.00
135-47070-000-000 TCCC Effluent Charges 60,000.00- 60,000.00- 17,472.80- 76,585.60- 127.643 16,585.60
Subtotal: 9,635,715.00- 9,635,715.00- 1,082,292.90- 8,397,328.66- 87.148 1,238,386.34-
135-49010-000-000 Interest Income 12,000.00- 12,000.00- 6,234.28- 50,413.16- 420.110 38,413.16
135-49016-000-000 Cell Tower Revenue 10,926.00- 10,926.00- 1,178.81- 10,898.63- 99.749 27.37-
135-49018-000-000 Building Rent Income 7,000.00- 7,000.00- 583.33- 6,416.63- 91.666 583.37-
135-49026-000-000 Proceeds from Sale of Assets 2,000.00- 2,000.00- 15,400.00- 770.000 13,400.00
135-49075-000-000 Oversize Meter Reimbursement 18,179.00- 18,179.00- 686.00- 13,207.76- 72.654 4,971.24-
135-49141-000-000 Interfund Transfer In 1,851,769.22- 1,851,769.22
135-49900-000-000 Miscellaneous Income 5,000.00- 5,000.00- 226.22- 59,466.32- 1,189.326 54,466.32
135-49901-000-000 Records Management Revenue 20.00- 20.00- 2.00- 10.000 18.00-
135-49910-000-000 Reimbursement/Revenue Bond 260,000.00- 260,000.00- 260,000.00-
Subtotal: 315,125.00- 315,125.00- 8,908.64- 2,007,573.72- 637.072 1,692,448.72
Program number: 10,250,029.00- 10,250,029.00- 1,091,361.53- 10,528,048.59- 102.712 278,019.59
Department number: Revenues 10,250,029.00- 10,250,029.00- 1,091,361.53- 10,528,048.59- 102.712 278,019.59
Revenues Subtotal ----------- 10,250,029.00- 10,250,029.00- 1,091,361.53- 10,528,048.59- 102.712 278,019.59
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-50005-010-000 Salaries & Wages 274,279.00 274,279.00 20,273.04 208,188.25 75.904 66,090.75
135-50010-010-000 Overtime 20,000.00 20,000.00 3,143.95 12,941.85 64.709 7,058.15
135-50016-010-000 Longevity 3,425.00 3,425.00 3,310.00 96.642 115.00
135-50017-010-000 Certification 3,300.00 3,300.00 275.00 2,225.00 67.424 1,075.00
135-50020-010-000 Retirement 27,843.00 27,843.00 2,191.50 22,376.48 80.367 5,466.52
135-50026-010-000 Medical Insurance 52,196.00 52,196.00 2,948.80 29,866.96 57.221 22,329.04
135-50027-010-000 Dental Insurance 5,182.00 5,182.00 213.65 2,375.64 45.844 2,806.36
135-50028-010-000 Vision Insurance 994.00 994.00 35.92 423.91 42.647 570.09
135-50029-010-000 Life Insurance & Other 2,982.00 2,982.00 215.61 2,339.54 78.455 642.46
135-50030-010-000 Social Security Taxes 18,662.00 18,662.00 1,453.01 13,953.81 74.771 4,708.19
135-50035-010-000 Medicare Taxes 4,365.00 4,365.00 339.82 3,263.39 74.763 1,101.61
135-50040-010-000 Unemployment Taxes 1,080.00 1,080.00 818.68 75.804 261.32
135-50045-010-000 Workman's Compensation 11,854.00 11,854.00 899.92 9,899.12 83.509 1,954.88
135-50060-010-000 Pre-emp Physicals/Testing 200.00 200.00 285.05 142.525 85.05-
135-50070-010-000 Employee Relations 300.00 300.00 20.30 39.29 13.097 260.71
Subtotal: 426,662.00 426,662.00 32,010.52 312,306.97 73.198 114,355.03
135-55005-010-000 Engineering 275,000.00 275,000.00 275,000.00
135-55080-010-000 Maintenance & Repairs 100,000.00 100,000.00 46,797.41 99,788.97 99.789 211.03
135-55085-010-000 Generator Maint. and Repair 3,000.00 3,000.00 3,000.00
135-55090-010-000 Vehicle Maintenance 4,000.00 4,000.00 706.00 5,068.27 126.707 1,068.27-
135-55105-010-000 Maintenance-Backhoe/SkidLoader 3,500.00 3,500.00 35.00 1.000 3,465.00
135-55135-010-000 Lab Analysis 5,500.00 5,500.00 60.00 6,595.16 119.912 1,095.16-
Subtotal: 391,000.00 391,000.00 47,563.41 111,487.40 28.513 279,512.60
135-60010-010-000 Communications/Mobiles 4,700.00 4,700.00 369.91 3,602.72 76.654 1,097.28
135-60020-010-000 Electricity 175,356.00 175,356.00 15,800.48 125,080.91 71.330 50,275.09
135-60066-010-000 Publications/Books/Subscripts 1,000.00 1,000.00 767.00 76.700 233.00
135-60070-010-000 Dues & Memberships 500.00 500.00 500.00
135-60080-010-000 Schools & Training 2,785.00 2,785.00 300.00 2,208.78 79.310 576.22
135-60090-010-000 Safety Program 400.00 400.00 8.36 2.090 391.64
135-60100-010-000 Travel & per diem 1,735.00 1,735.00 87.48 5.042 1,647.52
135-60105-010-000 Rent/Lease Equipment 1,500.00 1,500.00 1,500.00
135-60135-010-000 TCEQ Fees & Permits 55,176.00 55,176.00 500.00 24,220.32 43.896 30,955.68
135-60150-010-000 Wholesale Water 2,823,170.00 2,823,170.00 324,512.48 1,870,342.92 66.250 952,827.08
135-60245-010-000 Miscellaneous Expenses 200.00 200.00 200.00
135-60280-010-000 Property Maintenance 3,000.00 3,000.00 472.00 974.70 32.490 2,025.30
135-60285-010-000 Lawn Equipment & Maintenance 14,750.00 14,750.00 1,500.00 10,500.00 71.186 4,250.00
135-60332-010-000 Interfund Transfer Out-Rev I&S 278,084.00 278,084.00 25,280.40 278,083.50 100.000 .50
135-60333-010-000 Interfund Transfer Out-Reserve 48,996.00 48,996.00 4,083.00 44,913.00 91.667 4,083.00
135-60334-010-000 Interfund Transfer Out 200,000.00 200,000.00 1,053,935.08 526.968 853,935.08-
135-60360-010-000 Furniture/Equipment < $5000 2,500.00 2,500.00 5,019.66 200.786 2,519.66-
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
Subtotal: 3,613,852.00 3,613,852.00 372,818.27 3,419,744.43 94.629 194,107.57
135-65005-010-000 Fuel & Lube 15,000.00 15,000.00 1,341.87 10,214.48 68.097 4,785.52
135-65010-010-000 Uniforms 4,488.00 4,488.00 1,249.14 27.833 3,238.86
135-65030-010-000 Chemicals 20,000.00 20,000.00 1,116.81 17,083.91 85.420 2,916.09
135-65035-010-000 Small Tools 1,200.00 1,200.00 1,200.00
135-65040-010-000 Safety Equipment 1,000.00 1,000.00 311.95 1,080.95 108.095 80.95-
135-65050-010-000 Meter Expense 50,000.00 50,000.00 24,975.75 49.952 25,024.25
135-65053-010-000 Meter Change Out Program 84,000.00 84,000.00 33,412.50 82,312.50 97.991 1,687.50
Subtotal: 175,688.00 175,688.00 36,183.13 136,916.73 77.932 38,771.27
135-69005-010-000 Capital Outlays 810,012.00 810,012.00 105,240.00 590,375.89 72.885 219,636.11
135-69008-010-000 Short Term Debt-Principal 38,731.00 38,731.00 38,731.00
135-69009-010-000 Short Term Debt-Interest 5,713.00 5,713.00 2,271.24 39.756 3,441.76
135-69195-010-000 Gasb34/Reserve for Replacement 75,000.00 75,000.00 75,000.00 100.000
135-69281-010-000 Water Tank Inspection Contract 118,775.00 118,775.00 107,864.38 90.814 10,910.62
Subtotal: 1,048,231.00 1,048,231.00 105,240.00 775,511.51 73.983 272,719.49
Program number: 5,655,433.00 5,655,433.00 593,815.33 4,755,967.04 84.096 899,465.96
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 10 Water Program: 1 Lab Analysis for PID
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-55135-010-001 Lab Analysis for PID 2,000.00 2,000.00 1,385.08 69.254 614.92
Subtotal: 2,000.00 2,000.00 1,385.08 69.254 614.92
Program number: 1 Lab Analysis for PID 2,000.00 2,000.00 1,385.08 69.254 614.92
Department number: Water 5,657,433.00 5,657,433.00 593,815.33 4,757,352.12 84.090 900,080.88
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-50005-020-000 Salaries & Wages 410,866.00 410,866.00 25,698.35 324,553.95 78.993 86,312.05
135-50010-020-000 Overtime 30,000.00 30,000.00 2,237.36 30,674.32 102.248 674.32-
135-50016-020-000 Longevity 7,415.00 7,415.00 7,415.00 100.000
135-50017-020-000 Certification 8,400.00 8,400.00 700.00 7,736.00 92.095 664.00
135-50020-020-000 Retirement 42,243.00 42,243.00 2,648.81 35,714.27 84.545 6,528.73
135-50026-020-000 Medical Insurance 62,175.00 62,175.00 5,518.69 60,065.33 96.607 2,109.67
135-50027-020-000 Dental Insurance 5,271.00 5,271.00 371.89 4,319.85 81.955 951.15
135-50028-020-000 Vision Insurance 1,114.00 1,114.00 58.90 743.96 66.783 370.04
135-50029-020-000 Life Insurance & Other 4,281.00 4,281.00 269.29 3,847.68 89.878 433.32
135-50030-020-000 Social Security Taxes 28,314.00 28,314.00 1,594.75 21,214.71 74.927 7,099.29
135-50035-020-000 Medicare Taxes 6,622.00 6,622.00 372.95 4,961.49 74.924 1,660.51
135-50040-020-000 Unemployment Taxes 1,260.00 1,260.00 1,134.00 90.000 126.00
135-50045-020-000 Workman's Compensation 17,990.00 17,990.00 1,348.00 14,828.00 82.424 3,162.00
135-50060-020-000 Pre-emp Physicals/Testing 300.00 300.00 235.00 78.333 65.00
135-50070-020-000 Employee Relations 350.00 350.00 350.00
Subtotal: 626,601.00 626,601.00 40,818.99 517,443.56 82.579 109,157.44
135-55070-020-000 Independent Labor 20,550.00 20,550.00 2,145.00 10.438 18,405.00
135-55080-020-000 Maintenance & Repairs 86,100.00 86,100.00 2,553.53 78,007.00 90.600 8,093.00
135-55085-020-000 Generator Maint. and Repair 14,000.00 14,000.00 28.78 .206 13,971.22
135-55090-020-000 Vehicle Maintenance 8,000.00 8,000.00 1,364.03 9,672.01 120.900 1,672.01-
135-55105-020-000 Maintenance-Backhoe/SkidLoader 500.00 500.00 395.40 79.080 104.60
135-55125-020-000 Dumpster Services 60,000.00 60,000.00 1,755.07 64,656.77 107.761 4,656.77-
135-55135-020-000 Lab Analysis 30,000.00 30,000.00 2,768.00 29,272.02 97.573 727.98
Subtotal: 219,150.00 219,150.00 8,440.63 184,176.98 84.042 34,973.02
135-60010-020-000 Communications/Mobiles 4,700.00 4,700.00 405.14 4,462.25 94.941 237.75
135-60020-020-000 Electricity 266,709.00 266,709.00 12,175.45 147,712.80 55.384 118,996.20
135-60066-020-000 Publications/Books/Subscripts 200.00 200.00 200.00
135-60070-020-000 Dues & Memberships 300.00 300.00 60.00 20.000 240.00
135-60080-020-000 Schools & Training 5,677.00 5,677.00 658.00 11.591 5,019.00
135-60090-020-000 Safety Program 550.00 550.00 351.72 63.949 198.28
135-60100-020-000 Travel & per diem 1,635.00 1,635.00 90.46 5.533 1,544.54
135-60105-020-000 Rent/Lease Equipment 5,000.00 5,000.00 5,000.00
135-60125-020-000 Advertising 5,000.00 5,000.00 5,000.00
135-60135-020-000 TCEQ Fees & Permits 85,000.00 85,000.00 30,272.52 35.615 54,727.48
135-60245-020-000 Miscellaneous Expenses 450.00 450.00 .01 .002 449.99
135-60280-020-000 Property Maintenance 4,000.00 4,000.00 41.88 1.047 3,958.12
135-60285-020-000 Lawn Equipment & Maintenance 11,600.00 11,600.00 1,180.00 8,140.00 70.172 3,460.00
135-60331-020-000 Interfund Transfer Out-Tax I&S 122,043.00 122,043.00 11,094.90 122,043.00 100.000
135-60332-020-000 Interfund Transfer Out-Rev I&S 598,738.00 598,738.00 54,430.80 598,738.00 100.000
135-60333-020-000 Interfund Transfer Out-Reserve 123,336.00 123,336.00 10,278.00 113,058.00 91.667 10,278.00
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-60334-020-000 Interfund Transfer Out 200,000.00 200,000.00 181,037.39 644,512.45 322.256 444,512.45-
135-60360-020-000 Furniture/Equipment < $5000 4,000.00 4,000.00 1,762.00 44.050 2,238.00
Subtotal: 1,438,938.00 1,438,938.00 270,601.68 1,671,903.09 116.190 232,965.09-
135-65005-020-000 Fuel & Lube 12,500.00 12,500.00 623.16 8,120.86 64.967 4,379.14
135-65010-020-000 Uniforms 4,459.00 4,459.00 79.98 1,854.57 41.592 2,604.43
135-65030-020-000 Chemicals 27,500.00 27,500.00 5,523.50 14,757.73 53.664 12,742.27
135-65035-020-000 Small Tools 1,000.00 1,000.00 46.26 1,436.14 143.614 436.14-
135-65040-020-000 Safety Equipment 750.00 750.00 1,157.50 154.333 407.50-
135-65045-020-000 Lab Supplies 14,000.00 14,000.00 2,278.36 18,875.07 134.822 4,875.07-
Subtotal: 60,209.00 60,209.00 8,551.26 46,201.87 76.736 14,007.13
135-69005-020-000 Capital Outlays 547,327.00 547,327.00 2,125.00 108,644.29 19.850 438,682.71
135-69008-020-000 Short Term Debt-Principal 51,342.00 51,342.00 51,342.00
135-69009-020-000 Short Term Debt-Interest 7,573.00 7,573.00 3,010.73 39.756 4,562.27
135-69195-020-000 Gasb34/Reserve for Replacement 30,000.00 30,000.00 30,000.00 100.000
Subtotal: 636,242.00 636,242.00 2,125.00 141,655.02 22.264 494,586.98
Program number: 2,981,140.00 2,981,140.00 330,537.56 2,561,380.52 85.919 419,759.48
Department number: Wastewater 2,981,140.00 2,981,140.00 330,537.56 2,561,380.52 85.919 419,759.48
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Fund: 135 MUD 1 General Fund Department: 26 Board of Directors Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-50045-026-000 Workman's Compensation 30.00 30.00 2.42 26.62 88.733 3.38
Subtotal: 30.00 30.00 2.42 26.62 88.733 3.38
135-60066-026-000 Publications/Books/Subscripts 150.00 150.00 150.00
135-60070-026-000 Dues & Memberships 600.00 600.00 650.00 108.333 50.00-
135-60075-026-000 Meetings 1,200.00 1,200.00 11.98 103.26 8.605 1,096.74
135-60080-026-000 Schools & Training 4,000.00 4,000.00 2,755.00 68.875 1,245.00
135-60100-026-000 Travel & per diem 5,000.00 5,000.00 415.94 4,768.22 95.364 231.78
135-60245-026-000 Miscellaneous Expenses 2,000.00 2,000.00 69.72 1,473.98 73.699 526.02
Subtotal: 12,950.00 12,950.00 497.64 9,750.46 75.293 3,199.54
Program number: 12,980.00 12,980.00 500.06 9,777.08 75.324 3,202.92
Department number: Board of Directors 12,980.00 12,980.00 500.06 9,777.08 75.324 3,202.92
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Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-50005-030-000 Salaries & Wages 432,863.00 432,863.00 26,899.09 337,201.47 77.900 95,661.53
135-50010-030-000 Overtime 2,000.00 2,000.00 563.05 28.153 1,436.95
135-50016-030-000 Longevity 3,548.00 3,548.00 3,547.50 99.986 .50
135-50020-030-000 Retirement 40,553.00 40,553.00 2,488.19 33,878.31 83.541 6,674.69
135-50026-030-000 Medical Insurance 63,485.00 63,485.00 4,145.24 43,345.59 68.277 20,139.41
135-50027-030-000 Dental Insurance 5,502.00 5,502.00 259.52 3,017.37 54.841 2,484.63
135-50028-030-000 Vision Insurance 1,173.00 1,173.00 42.51 547.37 46.664 625.63
135-50029-030-000 Life Insurance & Other 5,059.00 5,059.00 357.70 3,434.06 67.880 1,624.94
135-50030-030-000 Social Security Taxes 27,181.00 27,181.00 1,589.06 20,309.18 74.718 6,871.82
135-50035-030-000 Medicare Taxes 6,357.00 6,357.00 371.63 4,749.72 74.716 1,607.28
135-50040-030-000 Unemployment Taxes 1,260.00 1,260.00 69.23 1,139.54 90.440 120.46
135-50045-030-000 Workman's Compensation 1,529.00 1,529.00 123.50 1,358.50 88.849 170.50
135-50060-030-000 Pre-emp Physicals/Testing 500.00 500.00 211.90 42.380 288.10
135-50070-030-000 Employee Relations 4,960.00 4,960.00 44.71 3,273.18 65.992 1,686.82
Subtotal: 595,970.00 595,970.00 36,390.38 456,576.74 76.611 139,393.26
135-55030-030-000 Software & Support 78,391.00 78,391.00 2,201.49 66,078.36 84.293 12,312.64
135-55070-030-000 Independent Labor 154,000.00 154,000.00 11,569.90 139,518.80 90.597 14,481.20
135-55080-030-000 Maintenance & Repairs 14,000.00 14,000.00 239.79 5,400.48 38.575 8,599.52
135-55085-030-000 Generator Maint. and Repair 10,000.00 10,000.00 4,624.58 46.246 5,375.42
135-55100-030-000 Building Maint & Supplies 398.00-
135-55120-030-000 Cleaning Services 10,000.00 10,000.00 869.06 8,307.69 83.077 1,692.31
135-55160-030-000 Professional Outside Services 63,325.00 63,325.00 59,240.00 93.549 4,085.00
135-55165-030-000 Collection Fees 200.00 200.00 200.00
135-55205-030-000 Utility Billing Contract 9,000.00 9,000.00 5,891.80 65.464 3,108.20
Subtotal: 338,916.00 338,916.00 14,482.24 289,061.71 85.290 49,854.29
135-60005-030-000 Telephone 27,300.00 27,300.00 1,535.24 15,229.11 55.784 12,070.89
135-60010-030-000 Communications/Mobiles 4,000.00 4,000.00 237.33 2,748.83 68.721 1,251.17
135-60020-030-000 Electricity/Gas 16,261.00 16,261.00 5,988.92 36.830 10,272.08
135-60025-030-000 Water 2,500.00 2,500.00 68.25 660.51 26.420 1,839.49
135-60035-030-000 Postage 30,000.00 30,000.00 17,849.47 59.498 12,150.53
135-60040-030-000 Service Charges & Fees 55,560.00 55,560.00 6,607.95 55,665.70 100.190 105.70-
135-60050-030-000 Bad Debt Expense 1,500.00 1,500.00 1,500.00
135-60055-030-000 Insurance 56,000.00 56,000.00 6,100.36 70,898.96 126.605 14,898.96-
135-60066-030-000 Publications/Books/Subscripts 1,600.00 1,600.00 206.38 12.899 1,393.62
135-60070-030-000 Dues & Memberships 6,000.00 6,000.00 3,988.42 66.474 2,011.58
135-60075-030-000 Meetings 400.00 400.00 53.06 133.56 33.390 266.44
135-60079-030-000 Public Education 6,000.00 6,000.00 6,000.00
135-60080-030-000 Schools & Training 7,600.00 7,600.00 3,238.00 42.605 4,362.00
135-60100-030-000 Travel & per diem 4,885.00 4,885.00 90.80 1,671.32 34.213 3,213.68
135-60110-030-000 Physicals/Testing 200.00 200.00 200.00
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20:16 09/08/18 Budget Summary with Amendment
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-60115-030-000 Elections 4,500.00 4,500.00 220.00 4.889 4,280.00
135-60125-030-000 Advertising 2,500.00 2,500.00 150.00 300.00 12.000 2,200.00
135-60235-030-000 Security 2,700.00 2,700.00 24.00 418.00 15.481 2,282.00
135-60245-030-000 Miscellaneous Expenses 500.00 500.00 124.50 24.900 375.50
135-60246-030-000 General Manager Contingency 17,000.00 17,000.00 17,000.00 100.000
135-60360-030-000 Furniture/Equipment < $5000 2,500.00 2,500.00 211.99 8.480 2,288.01
Subtotal: 249,506.00 249,506.00 14,866.99 196,553.67 78.777 52,952.33
135-65010-030-000 Uniforms 700.00 700.00 273.73 39.104 426.27
135-65055-030-000 Hardware 7,420.00 7,420.00 2,006.68 27.044 5,413.32
135-65085-030-000 Office Supplies 7,000.00 7,000.00 241.75 4,248.67 60.695 2,751.33
135-65090-030-000 Printer Supplies & Maintenance 2,000.00 2,000.00 316.39 2,365.05 118.253 365.05-
135-65095-030-000 Maintenance Supplies 4,000.00 4,000.00 3,796.71 94.918 203.29
135-65105-030-000 Printing 4,000.00 4,000.00 144.00 3.600 3,856.00
Subtotal: 25,120.00 25,120.00 558.14 12,834.84 51.094 12,285.16
135-69005-030-000 Capital Outlays 13,000.00 13,000.00 48,354.99 371.961 35,354.99-
135-69170-030-000 Copier Lease Installments 4,600.00 4,600.00 100.57 2,562.31 55.702 2,037.69
Subtotal: 17,600.00 17,600.00 100.57 50,917.30 289.303 33,317.30-
Program number: 1,227,112.00 1,227,112.00 66,398.32 1,005,944.26 81.977 221,167.74
Department number: Administration 1,227,112.00 1,227,112.00 66,398.32 1,005,944.26 81.977 221,167.74
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Fund: 135 MUD 1 General Fund Department: 39 Non Departmental Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
135-55045-039-000 Legal 137,000.00 137,000.00 4,440.00 122,361.90 89.315 14,638.10
135-55055-039-000 Auditing 24,500.00 24,500.00 25,658.70 104.729 1,158.70-
135-55060-039-000 Appraisal 11,446.00 11,446.00 8,683.92 75.869 2,762.08
135-55065-039-000 Tax Admin Fees 3,800.00 3,800.00 2,968.40 78.116 831.60
Subtotal: 176,746.00 176,746.00 4,440.00 159,672.92 90.340 17,073.08
Program number: 176,746.00 176,746.00 4,440.00 159,672.92 90.340 17,073.08
Department number: Non Departmental 176,746.00 176,746.00 4,440.00 159,672.92 90.340 17,073.08
Expenditures Subtotal ----------- 10,055,411.00 10,055,411.00 995,691.27 8,494,126.90 84.473 1,561,284.10
Fund number: 135 MUD 1 General Fund 194,618.00- 194,618.00- 95,670.26- 2,033,921.69- 1,045.084 1,839,303.69
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Fund: 137 MUD 1 Consolidated GASB Department: Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
137-49145-000-000 Intergov Transfer-General Fund 105,000.00- 105,000.00
137-49146-000-000 Intergov Transfer-Fire Dept 81,420.00- 81,420.00
Subtotal: 186,420.00- 186,420.00
Program number: 186,420.00- 186,420.00
Department number: 186,420.00- 186,420.00
Revenues Subtotal ----------- 186,420.00- 186,420.00
Fund number: 137 MUD 1 Consolidated GASB 186,420.00- 186,420.00
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-40000-000-000 Property Taxes
2007 08/01/2018 Property Taxes (122,121.96) (15.27) (122,137.23) GL
2008 08/02/2018 Property Taxes (44.03) (122,181.26) GL
2009 08/03/2018 Property Taxes (6.36) (122,187.62) GL
2010 08/06/2018 Property Taxes (4.49) (122,192.11) GL
2011 08/07/2018 Property Taxes (4.84) (122,196.95) GL
2012 08/21/2018 Property Taxes (60.43) (122,257.38) GL
2013 08/27/2018 Property Taxes (11.57) (122,268.95) GL
2014 08/29/2018 Property Taxes (.85) (122,269.80) GL
_______________
Account: 135-40000-000-000 Property Taxes Totals: (147.84) (122,269.80) **
(120,950.00) Budgeted 1,319.80 Remaining 101 % Used
Account: 135-40002-000-000 Property Taxes/Delinquent
(347.07) .00 (347.07)
_______________
Account: 135-40002-000-000 Property Taxes/Delinquent Totals: .00 (347.07) **
(200.00) Budgeted 147.07 Remaining 174 % Used
Account: 135-40015-000-000 Property Taxes/P & I
2008 08/02/2018 Property Taxes (517.19) (.57) (517.76) GL
2011 08/07/2018 Property Taxes (.04) (517.80) GL
2012 08/21/2018 Property Taxes (11.48) (529.28) GL
2014 08/29/2018 Property Taxes (.06) (529.34) GL
_______________
Account: 135-40015-000-000 Property Taxes/P & I Totals: (12.15) (529.34) **
(200.00) Budgeted 329.34 Remaining 265 % Used
Account: 135-40025-000-000 PID Surcharges
.00 .00
_______________
Account: 135-40025-000-000 PID Surcharges Totals: .00 .00 **
(177,839.00) Budgeted (177,839.00) Remaining 0 % Used
Account: 135-47000-000-000 Water
1985 08/31/2018 UB 08/31/2018 Billing UB20180831-20180831 User: (4,676,064.63) (787,623.19) (5,463,687.82) UB
_______________
Account: 135-47000-000-000 Water Totals: (787,623.19) (5,463,687.82) **
(6,464,019.00) Budgeted (1,000,331.18) Remaining 85 % Used
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Fund: 135 MUD 1 General Fund Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-47005-000-000 Sewer
1985 08/31/2018 UB 08/31/2018 Billing UB20180831-20180831 User: (2,470,069.85) (263,967.80) (2,734,037.65) UB
_______________
Account: 135-47005-000-000 Sewer Totals: (263,967.80) (2,734,037.65) **
(2,978,067.00) Budgeted (244,029.35) Remaining 92 % Used
Account: 135-47025-000-000 Penalties
1928 08/20/2018 UB 08/20/2018 Penalty Removal UB20180820-20180820 User: (91,382.98) 69.19 (91,313.79) UB
1943 08/21/2018 UB 08/21/2018 Penalties UB20180821-20180821 User: (12,566.87) (103,880.66) UB
1965 08/27/2018 UB 08/27/2018 Penalty removal UB20180827-20180827 User: 371.75 (103,508.91) UB
1975 08/30/2018 UB 08/30/2018 Penalty removal UB20180830-20180830 User: 182.41 (103,326.50) UB
1979 08/31/2018 UB 08/31/2018 Penalty removal UB20180831-20180831 User: 39.41 (103,287.09) UB
_______________
Account: 135-47025-000-000 Penalties Totals: (11,904.11) (103,287.09) **
(106,279.00) Budgeted (2,991.91) Remaining 97 % Used
Account: 135-47030-000-000 Service Charges
1863 08/07/2018 UB 08/07/2018 Disconnect Fees UB20180807-20180807 User: (11,405.50) (850.00) (12,255.50) UB
1916 08/10/2018 UB 08/16/2018 NSF check UB20180810-20180810 User: (25.00) (12,280.50) UB
1950 08/22/2018 UB 08/22/2018 NSF Check UB20180822-20180822 User: (50.00) (12,330.50) UB
_______________
Account: 135-47030-000-000 Service Charges Totals: (925.00) (12,330.50) **
(21,350.00) Budgeted (9,019.50) Remaining 58 % Used
Account: 135-47035-000-000 Plumbing Inspections
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 403 Abbot Lane (1,950.00) (50.00) (2,000.00) Ashton Woods Homes CR
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 519 Asheville Lane (50.00) (2,050.00) Ashton Woods Homes CR
_______________
Account: 135-47035-000-000 Plumbing Inspections Totals: (100.00) (2,050.00) **
(1,500.00) Budgeted 550.00 Remaining 137 % Used
Account: 135-47045-000-000 Sewer Inspections
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 403 Abbot Lane (5,050.00) (150.00) (5,200.00) Ashton Woods Homes CR
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 519 Asheville Lane (150.00) (5,350.00) Ashton Woods Homes CR
_______________
Account: 135-47045-000-000 Sewer Inspections Totals: (300.00) (5,350.00) **
(4,500.00) Budgeted 850.00 Remaining 119 % Used
Account: 135-47070-000-000 TCCC Effluent Charges
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1971 08/29/2018 UB 08/29/2018 Credit adjustmen UB20180829-20180829 User: (59,112.80) 4,011.20 (55,101.60) UB
1985 08/31/2018 UB 08/31/2018 Billing UB20180831-20180831 User: (21,484.00) (76,585.60) UB
_______________
Account: 135-47070-000-000 TCCC Effluent Charges Totals: (17,472.80) (76,585.60) **
(60,000.00) Budgeted 16,585.60 Remaining 128 % Used
Account: 135-49010-000-000 Interest Income
2045 08/31/2018 Bank Interest- August (44,178.88) (151.90) (44,330.78) GL
2045 08/31/2018 Bank Interest- August (721.65) (45,052.43) GL
2045 08/31/2018 Bank Interest- August (5,360.73) (50,413.16) GL
_______________
Account: 135-49010-000-000 Interest Income Totals: (6,234.28) (50,413.16) **
(12,000.00) Budgeted 38,413.16 Remaining 420 % Used
Account: 135-49016-000-000 Cell Tower Revenue
2041 08/10/2018 Cell Tower Rev AT&T August (9,719.82) (1,178.81) (10,898.63) GL
_______________
Account: 135-49016-000-000 Cell Tower Revenue Totals: (1,178.81) (10,898.63) **
(10,926.00) Budgeted (27.37) Remaining 100 % Used
Account: 135-49018-000-000 Building Rent Income
2044 08/31/2018 Town Billed Invoices 1652-1655 AR 20180831-20180831 User: (5,833.30) (583.33) (6,416.63) AR
_______________
Account: 135-49018-000-000 Building Rent Income Totals: (583.33) (6,416.63) **
(7,000.00) Budgeted (583.37) Remaining 92 % Used
Account: 135-49026-000-000 Proceeds from Sale of Assets
(15,400.00) .00 (15,400.00)
_______________
Account: 135-49026-000-000 Proceeds from Sale of Assets Totals: .00 (15,400.00) **
(2,000.00) Budgeted 13,400.00 Remaining 770 % Used
Account: 135-49075-000-000 Oversize Meter Reimbursement
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 403 Abbot Lane (12,521.76) (343.00) (12,864.76) Ashton Woods Homes CR
1995 08/28/2018 Permits-403 Abbot, 519 Ashevil 519 Asheville Lane (343.00) (13,207.76) Ashton Woods Homes CR
_______________
Account: 135-49075-000-000 Oversize Meter Reimbursement Totals: (686.00) (13,207.76) **
(18,179.00) Budgeted (4,971.24) Remaining 73 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-49141-000-000 Interfund Transfer In
(1,851,769.22) .00 (1,851,769.22)
_______________
Account: 135-49141-000-000 Interfund Transfer In Totals: .00 (1,851,769.22) **
.00 Budgeted 1,851,769.22 Remaining 0 % Used
Account: 135-49900-000-000 Miscellaneous Income
1985 08/31/2018 UB 08/31/2018 Billing UB20180831-20180831 User: (59,240.10) (226.22) (59,466.32) UB
_______________
Account: 135-49900-000-000 Miscellaneous Income Totals: (226.22) (59,466.32) **
(5,000.00) Budgeted 54,466.32 Remaining 1.189 % Used
Account: 135-49901-000-000 Records Management Revenue
(2.00) .00 (2.00)
_______________
Account: 135-49901-000-000 Records Management Revenue Totals: .00 (2.00) **
(20.00) Budgeted (18.00) Remaining 10 % Used
Account: 135-49910-000-000 Reimbursement/Revenue Bond
.00 .00
_______________
Account: 135-49910-000-000 Reimbursement/Revenue Bond Totals: .00 .00 **
(260,000.00) Budgeted (260,000.00) Remaining 0 % Used
Department Totals: ----------------------------------- (10,528,048.59) **
(1,091,361.53) Monthly Total (10,250,029.00) Budgeted 278,019.59 Remaining 103 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-50005-010-000 Salaries & Wages
1801 08/02/2018 Anniversary Checks 2018 Salaries & Wages 187,915.21 234.33 188,149.54 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Salaries & Wages 9,939.23 198,088.77 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Salaries & Wages 10,099.48 208,188.25 PR
_______________
Account: 135-50005-010-000 Salaries & Wages Totals: 20,273.04 208,188.25 **
274,279.00 Budgeted 66,090.75 Remaining 76 % Used
Account: 135-50010-010-000 Overtime
1864 08/10/2018 Mud Payroll 08/10/2018 Overtime 9,797.90 2,365.40 12,163.30 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Overtime 778.55 12,941.85 PR
_______________
Account: 135-50010-010-000 Overtime Totals: 3,143.95 12,941.85 **
20,000.00 Budgeted 7,058.15 Remaining 65 % Used
Account: 135-50016-010-000 Longevity
3,310.00 .00 3,310.00
_______________
Account: 135-50016-010-000 Longevity Totals: .00 3,310.00 **
3,425.00 Budgeted 115.00 Remaining 97 % Used
Account: 135-50017-010-000 Certification
1940 08/24/2018 MUD Payroll 08/24/2018 Certification 1,950.00 275.00 2,225.00 PR
_______________
Account: 135-50017-010-000 Certification Totals: 275.00 2,225.00 **
3,300.00 Budgeted 1,075.00 Remaining 67 % Used
Account: 135-50020-010-000 Retirement
1801 08/02/2018 Anniversary Checks 2018 Retirement 20,184.98 21.68 20,206.66 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Retirement 1,138.16 21,344.82 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Retirement 1,031.66 22,376.48 PR
_______________
Account: 135-50020-010-000 Retirement Totals: 2,191.50 22,376.48 **
27,843.00 Budgeted 5,466.52 Remaining 80 % Used
Account: 135-50026-010-000 Medical Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Medical Insurance 26,918.16 1,474.40 28,392.56 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medical Insurance 1,474.40 29,866.96 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50026-010-000 Medical Insurance Totals: 2,948.80 29,866.96 **
52,196.00 Budgeted 22,329.04 Remaining 57 % Used
Account: 135-50027-010-000 Dental Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Dental Insurance 2,161.99 106.85 2,268.84 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Dental Insurance 106.80 2,375.64 PR
_______________
Account: 135-50027-010-000 Dental Insurance Totals: 213.65 2,375.64 **
5,182.00 Budgeted 2,806.36 Remaining 46 % Used
Account: 135-50028-010-000 Vision Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Vision Insurance 387.99 17.98 405.97 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Vision Insurance 17.94 423.91 PR
_______________
Account: 135-50028-010-000 Vision Insurance Totals: 35.92 423.91 **
994.00 Budgeted 570.09 Remaining 43 % Used
Account: 135-50029-010-000 Life Insurance & Other
1773 08/01/2018 August A/P Employee benefits 2,123.93 110.60 2,234.53 Humana Inc 4394 AP
1882 08/09/2018 August A/P Employee benefits-August 87.01 2,321.54 METLIFE GROUP BENEFITS 4454 AP
1933 08/20/2018 August A/P Café 18.00 2,339.54 BenefitMall 4476 AP
_______________
Account: 135-50029-010-000 Life Insurance & Other Totals: 215.61 2,339.54 **
2,982.00 Budgeted 642.46 Remaining 78 % Used
Account: 135-50030-010-000 Social Security Taxes
1801 08/02/2018 Anniversary Checks 2018 Social Security Taxes 12,500.80 14.53 12,515.33 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Social Security Taxes 756.48 13,271.81 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Social Security Taxes 682.00 13,953.81 PR
_______________
Account: 135-50030-010-000 Social Security Taxes Totals: 1,453.01 13,953.81 **
18,662.00 Budgeted 4,708.19 Remaining 75 % Used
Account: 135-50035-010-000 Medicare Taxes
1801 08/02/2018 Anniversary Checks 2018 Medicare Taxes 2,923.57 3.40 2,926.97 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Medicare Taxes 176.91 3,103.88 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medicare Taxes 159.51 3,263.39 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50035-010-000 Medicare Taxes Totals: 339.82 3,263.39 **
4,365.00 Budgeted 1,101.61 Remaining 75 % Used
Account: 135-50040-010-000 Unemployment Taxes
818.68 .00 818.68
_______________
Account: 135-50040-010-000 Unemployment Taxes Totals: .00 818.68 **
1,080.00 Budgeted 261.32 Remaining 76 % Used
Account: 135-50045-010-000 Workman's Compensation
242 08/01/2018 Insurance/Wrk Comp Exp Aug 8,999.20 899.92 9,899.12 GL
_______________
Account: 135-50045-010-000 Workman's Compensation Totals: 899.92 9,899.12 **
11,854.00 Budgeted 1,954.88 Remaining 84 % Used
Account: 135-50060-010-000 Pre-emp Physicals/Testing
285.05 .00 285.05
_______________
Account: 135-50060-010-000 Pre-emp Physicals/Testing Totals: .00 285.05 **
200.00 Budgeted (85.05) Remaining 143 % Used
Account: 135-50070-010-000 Employee Relations
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 PIZZA HUT 24623 18.99 20.30 39.29 PIZZA HUT 24623 PC
_______________
Account: 135-50070-010-000 Employee Relations Totals: 20.30 39.29 **
300.00 Budgeted 260.71 Remaining 13 % Used
Account: 135-55005-010-000 Engineering
.00 .00
_______________
Account: 135-55005-010-000 Engineering Totals: .00 .00 **
275,000.00 Budgeted 275,000.00 Remaining 0 % Used
Account: 135-55080-010-000 Maintenance & Repairs
1929 08/20/2018 August A/P Clamps 52,991.56 2,183.73 55,175.29 Core & Main LP 4479 AP
1929 08/20/2018 August A/P Parts 1,137.34 56,312.63 Core & Main LP 4479 AP
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1934 08/20/2018 August A/P Water removal-1040 Trophy Club 52,991.56 5,170.00 61,482.63 Blackmon Mooring Company 4477 AP
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 THE HOME DEPOT #6581 62.67 61,545.30 THE HOME DEPOT #6581 PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 FERGUSON ENT 1241 1,220.37 62,765.67 FERGUSON ENT 1241 PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 MACARTHUR GAUGE INC 249.51 63,015.18 MACARTHUR GAUGE INC PC
1980 08/31/2018 August A/P Ejector body 133.30 63,148.48 SCOOP 4509 AP
2019 08/31/2018 August A/P Water break repairs-1040 TC Dr 17,701.94 80,850.42 REY-MAR CONSTRUCTION 4522 AP
2019 08/31/2018 August A/P Water Break repairs-Indian cre 10,345.00 91,195.42 REY-MAR CONSTRUCTION 4522 AP
2019 08/31/2018 August A/P Bottle Rental 42.00 91,237.42 ALLIED WELDING SUPPLY, INC 4513 AP
2019 08/31/2018 August A/P water break repairs-Greenhill 682.73 91,920.15 REY-MAR CONSTRUCTION 4522 AP
2019 08/31/2018 August A/P Water break repairs-TC Mud sou 7,868.82 99,788.97 REY-MAR CONSTRUCTION 4522 AP
_______________
Account: 135-55080-010-000 Maintenance & Repairs Totals: 46,797.41 99,788.97 **
100,000.00 Budgeted 211.03 Remaining 100 % Used
Account: 135-55085-010-000 Generator Maint. and Repair
.00 .00
_______________
Account: 135-55085-010-000 Generator Maint. and Repair Totals: .00 .00 **
3,000.00 Budgeted 3,000.00 Remaining 0 % Used
Account: 135-55090-010-000 Vehicle Maintenance
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DISCOUNT TIRE TXD 75 4,362.27 706.00 5,068.27 DISCOUNT TIRE TXD 75 PC
_______________
Account: 135-55090-010-000 Vehicle Maintenance Totals: 706.00 5,068.27 **
4,000.00 Budgeted (1,068.27) Remaining 127 % Used
Account: 135-55105-010-000 Maintenance-Backhoe/SkidLoader
35.00 .00 35.00
_______________
Account: 135-55105-010-000 Maintenance-Backhoe/SkidLoader Totals: .00 35.00 **
3,500.00 Budgeted 3,465.00 Remaining 1 % Used
Account: 135-55135-010-000 Lab Analysis
1976 08/30/2018 August A/P water sample 6,535.16 60.00 6,595.16 Centralized Water & Wastewater 4491 AP
_______________
Account: 135-55135-010-000 Lab Analysis Totals: 60.00 6,595.16 **
5,500.00 Budgeted (1,095.16) Remaining 120 % Used
Account: 135-60010-010-000 Communications/Mobiles
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1898 08/13/2018 August A/P Cell phones 3,232.81 369.91 3,602.72 VERIZON WIRELESS 4471 AP
_______________
Account: 135-60010-010-000 Communications/Mobiles Totals: 369.91 3,602.72 **
4,700.00 Budgeted 1,097.28 Remaining 77 % Used
Account: 135-60020-010-000 Electricity
1929 08/20/2018 August A/P Electricity 7/11-8/10 109,280.43 15,800.48 125,080.91 HUDSON ENERGY SERVICES, LLC 4482 AP
_______________
Account: 135-60020-010-000 Electricity Totals: 15,800.48 125,080.91 **
175,356.00 Budgeted 50,275.09 Remaining 71 % Used
Account: 135-60066-010-000 Publications/Books/Subscripts
767.00 .00 767.00
_______________
Account: 135-60066-010-000 Publications/Books/Subscripts Totals: .00 767.00 **
1,000.00 Budgeted 233.00 Remaining 77 % Used
Account: 135-60070-010-000 Dues & Memberships
.00 .00
_______________
Account: 135-60070-010-000 Dues & Memberships Totals: .00 .00 **
500.00 Budgeted 500.00 Remaining 0 % Used
Account: 135-60080-010-000 Schools & Training
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 MACARTHUR GAUGE INC 1,908.78 150.00 2,058.78 MACARTHUR GAUGE INC PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 METROPLEX TRAINING CEN 150.00 2,208.78 METROPLEX TRAINING CEN PC
_______________
Account: 135-60080-010-000 Schools & Training Totals: 300.00 2,208.78 **
2,785.00 Budgeted 576.22 Remaining 79 % Used
Account: 135-60090-010-000 Safety Program
8.36 .00 8.36
_______________
Account: 135-60090-010-000 Safety Program Totals: .00 8.36 **
400.00 Budgeted 391.64 Remaining 2 % Used
Account: 135-60100-010-000 Travel & per diem
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
87.48 .00 87.48
_______________
Account: 135-60100-010-000 Travel & per diem Totals: .00 87.48 **
1,735.00 Budgeted 1,647.52 Remaining 5 % Used
Account: 135-60105-010-000 Rent/Lease Equipment
.00 .00
_______________
Account: 135-60105-010-000 Rent/Lease Equipment Totals: .00 .00 **
1,500.00 Budgeted 1,500.00 Remaining 0 % Used
Account: 135-60135-010-000 TCEQ Fees & Permits
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TCEQ EPAYMENT 23,720.32 500.00 24,220.32 TCEQ EPAYMENT PC
_______________
Account: 135-60135-010-000 TCEQ Fees & Permits Totals: 500.00 24,220.32 **
55,176.00 Budgeted 30,955.68 Remaining 44 % Used
Account: 135-60150-010-000 Wholesale Water
1976 08/30/2018 August A/P Ft worth water 1,545,830.44 324,512.48 1,870,342.92 CITY OF FORT WORTH 4493 AP
_______________
Account: 135-60150-010-000 Wholesale Water Totals: 324,512.48 1,870,342.92 **
2,823,170.00 Budgeted 952,827.08 Remaining 66 % Used
Account: 135-60245-010-000 Miscellaneous Expenses
.00 .00
_______________
Account: 135-60245-010-000 Miscellaneous Expenses Totals: .00 .00 **
200.00 Budgeted 200.00 Remaining 0 % Used
Account: 135-60280-010-000 Property Maintenance
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DENTON SAND & GRAVEL, 502.70 220.00 722.70 DENTON SAND & GRAVEL, PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DENTON SAND & GRAVEL, 72.00 794.70 DENTON SAND & GRAVEL, PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DENTON SAND & GRAVEL, 108.00 902.70 DENTON SAND & GRAVEL, PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DENTON SAND & GRAVEL, 72.00 974.70 DENTON SAND & GRAVEL, PC
_______________
Account: 135-60280-010-000 Property Maintenance Totals: 472.00 974.70 **
3,000.00 Budgeted 2,025.30 Remaining 32 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-60285-010-000 Lawn Equipment & Maintenance
2019 08/31/2018 August A/P Mowing 9,000.00 1,500.00 10,500.00 WATTS ELLISON LLC 4525 AP
_______________
Account: 135-60285-010-000 Lawn Equipment & Maintenance Totals: 1,500.00 10,500.00 **
14,750.00 Budgeted 4,250.00 Remaining 71 % Used
Account: 135-60332-010-000 Interfund Transfer Out-Rev I&S
1986 08/31/2018 Texpool Transfers August 252,803.10 25,280.40 278,083.50 GL
_______________
Account: 135-60332-010-000 Interfund Transfer Out-Rev I&S Totals: 25,280.40 278,083.50 **
278,084.00 Budgeted .50 Remaining 100 % Used
Account: 135-60333-010-000 Interfund Transfer Out-Reserve
1986 08/31/2018 Texpool Transfers August 40,830.00 4,083.00 44,913.00 GL
_______________
Account: 135-60333-010-000 Interfund Transfer Out-Reserve Totals: 4,083.00 44,913.00 **
48,996.00 Budgeted 4,083.00 Remaining 92 % Used
Account: 135-60334-010-000 Interfund Transfer Out
1,053,935.08 .00 1,053,935.08
_______________
Account: 135-60334-010-000 Interfund Transfer Out Totals: .00 1,053,935.08 **
200,000.00 Budgeted (853,935.08) Remaining 527 % Used
Account: 135-60360-010-000 Furniture/Equipment < $5000
5,019.66 .00 5,019.66
_______________
Account: 135-60360-010-000 Furniture/Equipment < $5000 Totals: .00 5,019.66 **
2,500.00 Budgeted (2,519.66) Remaining 201 % Used
Account: 135-65005-010-000 Fuel & Lube
1976 08/30/2018 August A/P FUEL 8,872.61 1,341.87 10,214.48 US Bank Voyager Fleet Systems 4511 AP
_______________
Account: 135-65005-010-000 Fuel & Lube Totals: 1,341.87 10,214.48 **
15,000.00 Budgeted 4,785.52 Remaining 68 % Used
Account: 135-65010-010-000 Uniforms
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1,249.14 .00 1,249.14
_______________
Account: 135-65010-010-000 Uniforms Totals: .00 1,249.14 **
4,488.00 Budgeted 3,238.86 Remaining 28 % Used
Account: 135-65030-010-000 Chemicals
1976 08/30/2018 August A/P chlorine 15,967.10 1,116.81 17,083.91 DPC INDUSTRIES, INC 4496 AP
_______________
Account: 135-65030-010-000 Chemicals Totals: 1,116.81 17,083.91 **
20,000.00 Budgeted 2,916.09 Remaining 85 % Used
Account: 135-65035-010-000 Small Tools
.00 .00
_______________
Account: 135-65035-010-000 Small Tools Totals: .00 .00 **
1,200.00 Budgeted 1,200.00 Remaining 0 % Used
Account: 135-65040-010-000 Safety Equipment
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 AMZN MKTP US 769.00 311.95 1,080.95 AMZN MKTP US PC
_______________
Account: 135-65040-010-000 Safety Equipment Totals: 311.95 1,080.95 **
1,000.00 Budgeted (80.95) Remaining 108 % Used
Account: 135-65050-010-000 Meter Expense
24,975.75 .00 24,975.75
_______________
Account: 135-65050-010-000 Meter Expense Totals: .00 24,975.75 **
50,000.00 Budgeted 25,024.25 Remaining 50 % Used
Account: 135-65053-010-000 Meter Change Out Program
1898 08/13/2018 August A/P HRE meter heads 48,900.00 14,287.50 63,187.50 ATLAS UTILITY SUPPLY CO. 4424 AP
1898 08/13/2018 August A/P Meter endpoints 19,125.00 82,312.50 ATLAS UTILITY SUPPLY CO. 4424 AP
_______________
Account: 135-65053-010-000 Meter Change Out Program Totals: 33,412.50 82,312.50 **
84,000.00 Budgeted 1,687.50 Remaining 98 % Used
Account: 135-69005-010-000 Capital Outlays
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1976 08/30/2018 August A/P 16" water line phase 1 485,135.89 99,293.00 584,428.89 La Banda, LLC 4501 AP
1976 08/30/2018 August A/P phoenix drive 5,947.00 590,375.89 Quality Excavation, LTD 4508 AP
_______________
Account: 135-69005-010-000 Capital Outlays Totals: 105,240.00 590,375.89 **
810,012.00 Budgeted 219,636.11 Remaining 73 % Used
Account: 135-69008-010-000 Short Term Debt-Principal
.00 .00
_______________
Account: 135-69008-010-000 Short Term Debt-Principal Totals: .00 .00 **
38,731.00 Budgeted 38,731.00 Remaining 0 % Used
Account: 135-69009-010-000 Short Term Debt-Interest
2,271.24 .00 2,271.24
_______________
Account: 135-69009-010-000 Short Term Debt-Interest Totals: .00 2,271.24 **
5,713.00 Budgeted 3,441.76 Remaining 40 % Used
Account: 135-69195-010-000 Gasb34/Reserve for Replacement
75,000.00 .00 75,000.00
_______________
Account: 135-69195-010-000 Gasb34/Reserve for Replacement Totals: .00 75,000.00 **
75,000.00 Budgeted .00 Remaining 100 % Used
Account: 135-69281-010-000 Water Tank Inspection Contract
107,864.38 .00 107,864.38
_______________
Account: 135-69281-010-000 Water Tank Inspection Contract Totals: .00 107,864.38 **
118,775.00 Budgeted 10,910.62 Remaining 91 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 10 Water Program: 1 Lab Analysis for PID
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-55135-010-001 Lab Analysis for PID
1,385.08 .00 1,385.08
_______________
Account: 135-55135-010-001 Lab Analysis for PID Totals: .00 1,385.08 **
2,000.00 Budgeted 614.92 Remaining 69 % Used
Department 10 Totals: ----------------------------------- 4,757,352.12 **
593,815.33 Monthly Total 5,657,433.00 Budgeted 900,080.88 Remaining 84 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-50005-020-000 Salaries & Wages
1801 08/02/2018 Anniversary Checks 2018 Salaries & Wages 298,855.60 351.48 299,207.08 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Salaries & Wages 12,704.49 311,911.57 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Salaries & Wages 12,642.38 324,553.95 PR
_______________
Account: 135-50005-020-000 Salaries & Wages Totals: 25,698.35 324,553.95 **
410,866.00 Budgeted 86,312.05 Remaining 79 % Used
Account: 135-50010-020-000 Overtime
1864 08/10/2018 Mud Payroll 08/10/2018 Overtime 28,436.96 1,301.99 29,738.95 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Overtime 935.37 30,674.32 PR
_______________
Account: 135-50010-020-000 Overtime Totals: 2,237.36 30,674.32 **
30,000.00 Budgeted (674.32) Remaining 102 % Used
Account: 135-50016-020-000 Longevity
7,415.00 .00 7,415.00
_______________
Account: 135-50016-020-000 Longevity Totals: .00 7,415.00 **
7,415.00 Budgeted .00 Remaining 100 % Used
Account: 135-50017-020-000 Certification
1940 08/24/2018 MUD Payroll 08/24/2018 Certification 7,036.00 700.00 7,736.00 PR
_______________
Account: 135-50017-020-000 Certification Totals: 700.00 7,736.00 **
8,400.00 Budgeted 664.00 Remaining 92 % Used
Account: 135-50020-020-000 Retirement
1801 08/02/2018 Anniversary Checks 2018 Retirement 33,065.46 32.52 33,097.98 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Retirement 1,295.61 34,393.59 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Retirement 1,320.68 35,714.27 PR
_______________
Account: 135-50020-020-000 Retirement Totals: 2,648.81 35,714.27 **
42,243.00 Budgeted 6,528.73 Remaining 85 % Used
Account: 135-50026-020-000 Medical Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Medical Insurance 54,546.64 2,759.36 57,306.00 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medical Insurance 2,759.33 60,065.33 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50026-020-000 Medical Insurance Totals: 5,518.69 60,065.33 **
62,175.00 Budgeted 2,109.67 Remaining 97 % Used
Account: 135-50027-020-000 Dental Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Dental Insurance 3,947.96 185.96 4,133.92 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Dental Insurance 185.93 4,319.85 PR
_______________
Account: 135-50027-020-000 Dental Insurance Totals: 371.89 4,319.85 **
5,271.00 Budgeted 951.15 Remaining 82 % Used
Account: 135-50028-020-000 Vision Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Vision Insurance 685.06 29.46 714.52 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Vision Insurance 29.44 743.96 PR
_______________
Account: 135-50028-020-000 Vision Insurance Totals: 58.90 743.96 **
1,114.00 Budgeted 370.04 Remaining 67 % Used
Account: 135-50029-020-000 Life Insurance & Other
1773 08/01/2018 August A/P Employee benefits 3,578.39 136.36 3,714.75 Humana Inc 4394 AP
1882 08/09/2018 August A/P Employee benefits-August 96.93 3,811.68 METLIFE GROUP BENEFITS 4454 AP
1933 08/20/2018 August A/P Café 36.00 3,847.68 BenefitMall 4476 AP
_______________
Account: 135-50029-020-000 Life Insurance & Other Totals: 269.29 3,847.68 **
4,281.00 Budgeted 433.32 Remaining 90 % Used
Account: 135-50030-020-000 Social Security Taxes
1801 08/02/2018 Anniversary Checks 2018 Social Security Taxes 19,619.96 21.79 19,641.75 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Social Security Taxes 789.51 20,431.26 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Social Security Taxes 783.45 21,214.71 PR
_______________
Account: 135-50030-020-000 Social Security Taxes Totals: 1,594.75 21,214.71 **
28,314.00 Budgeted 7,099.29 Remaining 75 % Used
Account: 135-50035-020-000 Medicare Taxes
1801 08/02/2018 Anniversary Checks 2018 Medicare Taxes 4,588.54 5.09 4,593.63 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Medicare Taxes 184.65 4,778.28 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medicare Taxes 183.21 4,961.49 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50035-020-000 Medicare Taxes Totals: 372.95 4,961.49 **
6,622.00 Budgeted 1,660.51 Remaining 75 % Used
Account: 135-50040-020-000 Unemployment Taxes
1,134.00 .00 1,134.00
_______________
Account: 135-50040-020-000 Unemployment Taxes Totals: .00 1,134.00 **
1,260.00 Budgeted 126.00 Remaining 90 % Used
Account: 135-50045-020-000 Workman's Compensation
242 08/01/2018 Insurance/Wrk Comp Exp Aug 13,480.00 1,348.00 14,828.00 GL
_______________
Account: 135-50045-020-000 Workman's Compensation Totals: 1,348.00 14,828.00 **
17,990.00 Budgeted 3,162.00 Remaining 82 % Used
Account: 135-50060-020-000 Pre-emp Physicals/Testing
235.00 .00 235.00
_______________
Account: 135-50060-020-000 Pre-emp Physicals/Testing Totals: .00 235.00 **
300.00 Budgeted 65.00 Remaining 78 % Used
Account: 135-50070-020-000 Employee Relations
.00 .00
_______________
Account: 135-50070-020-000 Employee Relations Totals: .00 .00 **
350.00 Budgeted 350.00 Remaining 0 % Used
Account: 135-55070-020-000 Independent Labor
2,145.00 .00 2,145.00
_______________
Account: 135-55070-020-000 Independent Labor Totals: .00 2,145.00 **
20,550.00 Budgeted 18,405.00 Remaining 10 % Used
Account: 135-55080-020-000 Maintenance & Repairs
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 THE HOME DEPOT #6581 75,453.47 64.53 75,518.00 THE HOME DEPOT #6581 PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TELEDYNE INSTRUMENTS I 50.88 75,568.88 TELEDYNE INSTRUMENTS I PC
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ROANOKE AUTO SUPPLY LT 75,453.47 24.92 75,593.80 ROANOKE AUTO SUPPLY LT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TELEDYNE INSTRUMENTS I 364.45 75,958.25 TELEDYNE INSTRUMENTS I PC
1976 08/30/2018 August A/P belt press, belt change 2,048.75 78,007.00 Legacy Contracting, LP 4502 AP
_______________
Account: 135-55080-020-000 Maintenance & Repairs Totals: 2,553.53 78,007.00 **
86,100.00 Budgeted 8,093.00 Remaining 91 % Used
Account: 135-55085-020-000 Generator Maint. and Repair
28.78 .00 28.78
_______________
Account: 135-55085-020-000 Generator Maint. and Repair Totals: .00 28.78 **
14,000.00 Budgeted 13,971.22 Remaining 0 % Used
Account: 135-55090-020-000 Vehicle Maintenance
1929 08/20/2018 August A/P Vac truck 8,307.98 269.50 8,577.48 CLS SEWER EQUIPMENT CO., INC 4478 AP
1976 08/30/2018 August A/P Vac truck tire 564.08 9,141.56 BLAGG TIRE & SERVICE 4489 AP
2019 08/31/2018 August A/P GAP Vax 530.45 9,672.01 CLS SEWER EQUIPMENT CO., INC 4515 AP
_______________
Account: 135-55090-020-000 Vehicle Maintenance Totals: 1,364.03 9,672.01 **
8,000.00 Budgeted (1,672.01) Remaining 121 % Used
Account: 135-55105-020-000 Maintenance-Backhoe/SkidLoader
395.40 .00 395.40
_______________
Account: 135-55105-020-000 Maintenance-Backhoe/SkidLoader Totals: .00 395.40 **
500.00 Budgeted 104.60 Remaining 79 % Used
Account: 135-55125-020-000 Dumpster Services
1898 08/13/2018 August A/P Dumpster services 62,901.70 845.00 63,746.70 L.H. CHANEY MATERIALS, INC. 4450 AP
1929 08/20/2018 August A/P Dumpster service 910.07 64,656.77 L.H. CHANEY MATERIALS, INC. 4483 AP
_______________
Account: 135-55125-020-000 Dumpster Services Totals: 1,755.07 64,656.77 **
60,000.00 Budgeted (4,656.77) Remaining 108 % Used
Account: 135-55135-020-000 Lab Analysis
1898 08/13/2018 August A/P Lab testing 26,504.02 246.00 26,750.02 OXIDOR LABORATORIES LLC 4457 AP
1898 08/13/2018 August A/P lab testing 176.00 26,926.02 OXIDOR LABORATORIES LLC 4457 AP
1929 08/20/2018 August A/P lab testing 246.00 27,172.02 OXIDOR LABORATORIES LLC 4485 AP
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
1929 08/20/2018 August A/P Lab testing 26,504.02 176.00 27,348.02 OXIDOR LABORATORIES LLC 4485 AP
1976 08/30/2018 August A/P lab testing 246.00 27,594.02 OXIDOR LABORATORIES LLC 4507 AP
1976 08/30/2018 August A/P lab testing 176.00 27,770.02 OXIDOR LABORATORIES LLC 4507 AP
1976 08/30/2018 August A/P lab testing 246.00 28,016.02 OXIDOR LABORATORIES LLC 4507 AP
1976 08/30/2018 August A/P lab testing 176.00 28,192.02 OXIDOR LABORATORIES LLC 4507 AP
2019 08/31/2018 August A/P Bio-monitoring 1,080.00 29,272.02 HUTHER AND ASSOCIATES,INC 4517 AP
_______________
Account: 135-55135-020-000 Lab Analysis Totals: 2,768.00 29,272.02 **
30,000.00 Budgeted 727.98 Remaining 98 % Used
Account: 135-60010-020-000 Communications/Mobiles
1898 08/13/2018 August A/P Cell phones 4,057.11 405.14 4,462.25 VERIZON WIRELESS 4471 AP
_______________
Account: 135-60010-020-000 Communications/Mobiles Totals: 405.14 4,462.25 **
4,700.00 Budgeted 237.75 Remaining 95 % Used
Account: 135-60020-020-000 Electricity
1929 08/20/2018 August A/P Electricity 7/11-8/10 135,537.35 12,392.94 147,930.29 HUDSON ENERGY SERVICES, LLC 4482 AP
2044 08/31/2018 Town Billed Invoices 1652-1655 AR 20180831-20180831 User: (217.49) 147,712.80 AR
_______________
Account: 135-60020-020-000 Electricity Totals: 12,175.45 147,712.80 **
266,709.00 Budgeted 118,996.20 Remaining 55 % Used
Account: 135-60066-020-000 Publications/Books/Subscripts
.00 .00
_______________
Account: 135-60066-020-000 Publications/Books/Subscripts Totals: .00 .00 **
200.00 Budgeted 200.00 Remaining 0 % Used
Account: 135-60070-020-000 Dues & Memberships
60.00 .00 60.00
_______________
Account: 135-60070-020-000 Dues & Memberships Totals: .00 60.00 **
300.00 Budgeted 240.00 Remaining 20 % Used
Account: 135-60080-020-000 Schools & Training
658.00 .00 658.00
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60080-020-000 Schools & Training Totals: .00 658.00 **
5,677.00 Budgeted 5,019.00 Remaining 12 % Used
Account: 135-60090-020-000 Safety Program
351.72 .00 351.72
_______________
Account: 135-60090-020-000 Safety Program Totals: .00 351.72 **
550.00 Budgeted 198.28 Remaining 64 % Used
Account: 135-60100-020-000 Travel & per diem
90.46 .00 90.46
_______________
Account: 135-60100-020-000 Travel & per diem Totals: .00 90.46 **
1,635.00 Budgeted 1,544.54 Remaining 6 % Used
Account: 135-60105-020-000 Rent/Lease Equipment
.00 .00
_______________
Account: 135-60105-020-000 Rent/Lease Equipment Totals: .00 .00 **
5,000.00 Budgeted 5,000.00 Remaining 0 % Used
Account: 135-60125-020-000 Advertising
.00 .00
_______________
Account: 135-60125-020-000 Advertising Totals: .00 .00 **
5,000.00 Budgeted 5,000.00 Remaining 0 % Used
Account: 135-60135-020-000 TCEQ Fees & Permits
30,272.52 .00 30,272.52
_______________
Account: 135-60135-020-000 TCEQ Fees & Permits Totals: .00 30,272.52 **
85,000.00 Budgeted 54,727.48 Remaining 36 % Used
Account: 135-60245-020-000 Miscellaneous Expenses
.01 .00 .01
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60245-020-000 Miscellaneous Expenses Totals: .00 .01 **
450.00 Budgeted 449.99 Remaining 0 % Used
Account: 135-60280-020-000 Property Maintenance
41.88 .00 41.88
_______________
Account: 135-60280-020-000 Property Maintenance Totals: .00 41.88 **
4,000.00 Budgeted 3,958.12 Remaining 1 % Used
Account: 135-60285-020-000 Lawn Equipment & Maintenance
2019 08/31/2018 August A/P Mowing 6,960.00 1,180.00 8,140.00 WATTS ELLISON LLC 4525 AP
_______________
Account: 135-60285-020-000 Lawn Equipment & Maintenance Totals: 1,180.00 8,140.00 **
11,600.00 Budgeted 3,460.00 Remaining 70 % Used
Account: 135-60331-020-000 Interfund Transfer Out-Tax I&S
1986 08/31/2018 Texpool Transfers August 110,948.10 11,094.90 122,043.00 GL
_______________
Account: 135-60331-020-000 Interfund Transfer Out-Tax I&S Totals: 11,094.90 122,043.00 **
122,043.00 Budgeted .00 Remaining 100 % Used
Account: 135-60332-020-000 Interfund Transfer Out-Rev I&S
1986 08/31/2018 Texpool Transfers August 544,307.20 54,430.80 598,738.00 GL
_______________
Account: 135-60332-020-000 Interfund Transfer Out-Rev I&S Totals: 54,430.80 598,738.00 **
598,738.00 Budgeted .00 Remaining 100 % Used
Account: 135-60333-020-000 Interfund Transfer Out-Reserve
1986 08/31/2018 Texpool Transfers August 102,780.00 10,278.00 113,058.00 GL
_______________
Account: 135-60333-020-000 Interfund Transfer Out-Reserve Totals: 10,278.00 113,058.00 **
123,336.00 Budgeted 10,278.00 Remaining 92 % Used
Account: 135-60334-020-000 Interfund Transfer Out
1986 08/31/2018 Texpool Transfers August 463,475.06 181,037.39 644,512.45 GL
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60334-020-000 Interfund Transfer Out Totals: 181,037.39 644,512.45 **
200,000.00 Budgeted (444,512.45) Remaining 322 % Used
Account: 135-60360-020-000 Furniture/Equipment < $5000
1,762.00 .00 1,762.00
_______________
Account: 135-60360-020-000 Furniture/Equipment < $5000 Totals: .00 1,762.00 **
4,000.00 Budgeted 2,238.00 Remaining 44 % Used
Account: 135-65005-020-000 Fuel & Lube
1976 08/30/2018 August A/P FUEL 7,497.70 623.16 8,120.86 US Bank Voyager Fleet Systems 4511 AP
_______________
Account: 135-65005-020-000 Fuel & Lube Totals: 623.16 8,120.86 **
12,500.00 Budgeted 4,379.14 Remaining 65 % Used
Account: 135-65010-020-000 Uniforms
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TRACTOR SUPPLY COMPANY 1,774.59 79.98 1,854.57 TRACTOR SUPPLY COMPANY PC
_______________
Account: 135-65010-020-000 Uniforms Totals: 79.98 1,854.57 **
4,459.00 Budgeted 2,604.43 Remaining 42 % Used
Account: 135-65030-020-000 Chemicals
1898 08/13/2018 August A/P CIP solution 9,234.23 536.00 9,770.23 Valley Solvent Company, INC 4469 AP
1933 08/20/2018 August A/P CIP solution 536.00 10,306.23 Valley Solvent Company, INC 4487 AP
2019 08/31/2018 August A/P Chemicals for collection syste 3,379.50 13,685.73 MICKEY D CARSON DBA/NUSCO 4520 AP
2019 08/31/2018 August A/P CIP Solution 536.00 14,221.73 Valley Solvent Company, INC 4524 AP
2019 08/31/2018 August A/P CIP solution 536.00 14,757.73 Valley Solvent Company, INC 4524 AP
_______________
Account: 135-65030-020-000 Chemicals Totals: 5,523.50 14,757.73 **
27,500.00 Budgeted 12,742.27 Remaining 54 % Used
Account: 135-65035-020-000 Small Tools
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 THE HOME DEPOT #6581 1,389.88 46.26 1,436.14 THE HOME DEPOT #6581 PC
_______________
Account: 135-65035-020-000 Small Tools Totals: 46.26 1,436.14 **
1,000.00 Budgeted (436.14) Remaining 144 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-65040-020-000 Safety Equipment
1,157.50 .00 1,157.50
_______________
Account: 135-65040-020-000 Safety Equipment Totals: .00 1,157.50 **
750.00 Budgeted (407.50) Remaining 154 % Used
Account: 135-65045-020-000 Lab Supplies
1844 08/03/2018 August A/P Lab supplies 16,596.71 1,323.28 17,919.99 IDEXX DISTRIBUTION, INC 4442 AP
1882 08/09/2018 August A/P Lab supplies 109.09 18,029.08 HACH COMPANY 4441 AP
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TOM THUMB #1789 1.98 18,031.06 TOM THUMB #1789 PC
2019 08/31/2018 August A/P Lab supplies 844.01 18,875.07 IDEXX DISTRIBUTION, INC 4518 AP
_______________
Account: 135-65045-020-000 Lab Supplies Totals: 2,278.36 18,875.07 **
14,000.00 Budgeted (4,875.07) Remaining 135 % Used
Account: 135-69005-020-000 Capital Outlays
1976 08/30/2018 August A/P legal wwtp 106,519.29 1,870.00 108,389.29 Dubois Bryant Campbell LLP 4497 AP
1976 08/30/2018 August A/P Lega WWTP 255.00 108,644.29 Dubois Bryant Campbell LLP 4497 AP
_______________
Account: 135-69005-020-000 Capital Outlays Totals: 2,125.00 108,644.29 **
547,327.00 Budgeted 438,682.71 Remaining 20 % Used
Account: 135-69008-020-000 Short Term Debt-Principal
.00 .00
_______________
Account: 135-69008-020-000 Short Term Debt-Principal Totals: .00 .00 **
51,342.00 Budgeted 51,342.00 Remaining 0 % Used
Account: 135-69009-020-000 Short Term Debt-Interest
3,010.73 .00 3,010.73
_______________
Account: 135-69009-020-000 Short Term Debt-Interest Totals: .00 3,010.73 **
7,573.00 Budgeted 4,562.27 Remaining 40 % Used
Account: 135-69195-020-000 Gasb34/Reserve for Replacement
30,000.00 .00 30,000.00
_______________
Account: 135-69195-020-000 Gasb34/Reserve for Replacement Totals: .00 30,000.00 **
30,000.00 Budgeted .00 Remaining 100 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Department 20 Totals: ----------------------------------- 2,561,380.52 **
330,537.56 Monthly Total 2,981,140.00 Budgeted 419,759.48 Remaining 86 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 26 Board of Directors Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-50045-026-000 Workman's Compensation
242 08/01/2018 Insurance/Wrk Comp Exp Aug 24.20 2.42 26.62 GL
_______________
Account: 135-50045-026-000 Workman's Compensation Totals: 2.42 26.62 **
30.00 Budgeted 3.38 Remaining 89 % Used
Account: 135-60066-026-000 Publications/Books/Subscripts
.00 .00
_______________
Account: 135-60066-026-000 Publications/Books/Subscripts Totals: .00 .00 **
150.00 Budgeted 150.00 Remaining 0 % Used
Account: 135-60070-026-000 Dues & Memberships
650.00 .00 650.00
_______________
Account: 135-60070-026-000 Dues & Memberships Totals: .00 650.00 **
600.00 Budgeted (50.00) Remaining 108 % Used
Account: 135-60075-026-000 Meetings
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TOM THUMB #1789 91.28 11.98 103.26 TOM THUMB #1789 PC
_______________
Account: 135-60075-026-000 Meetings Totals: 11.98 103.26 **
1,200.00 Budgeted 1,096.74 Remaining 9 % Used
Account: 135-60080-026-000 Schools & Training
2,755.00 .00 2,755.00
_______________
Account: 135-60080-026-000 Schools & Training Totals: .00 2,755.00 **
4,000.00 Budgeted 1,245.00 Remaining 69 % Used
Account: 135-60100-026-000 Travel & per diem
1929 08/20/2018 August A/P New director Meeting 4,352.28 415.94 4,768.22 Steve Flynn 4486 AP
_______________
Account: 135-60100-026-000 Travel & per diem Totals: 415.94 4,768.22 **
5,000.00 Budgeted 231.78 Remaining 95 % Used
Account: 135-60245-026-000 Miscellaneous Expenses
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 26 Board of Directors Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 1-800-FLOWERS.COM,INC. 1,404.26 69.72 1,473.98 1-800-FLOWERS.COM,INC. PC
_______________
Account: 135-60245-026-000 Miscellaneous Expenses Totals: 69.72 1,473.98 **
2,000.00 Budgeted 526.02 Remaining 74 % Used
Department 26 Totals: ----------------------------------- 9,777.08 **
500.06 Monthly Total 12,980.00 Budgeted 3,202.92 Remaining 75 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-50005-030-000 Salaries & Wages
1801 08/02/2018 Anniversary Checks 2018 Salaries & Wages 310,302.38 117.17 310,419.55 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Salaries & Wages 13,395.65 323,815.20 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Salaries & Wages 13,386.27 337,201.47 PR
_______________
Account: 135-50005-030-000 Salaries & Wages Totals: 26,899.09 337,201.47 **
432,863.00 Budgeted 95,661.53 Remaining 78 % Used
Account: 135-50010-030-000 Overtime
563.05 .00 563.05
_______________
Account: 135-50010-030-000 Overtime Totals: .00 563.05 **
2,000.00 Budgeted 1,436.95 Remaining 28 % Used
Account: 135-50016-030-000 Longevity
3,547.50 .00 3,547.50
_______________
Account: 135-50016-030-000 Longevity Totals: .00 3,547.50 **
3,548.00 Budgeted .50 Remaining 100 % Used
Account: 135-50020-030-000 Retirement
1801 08/02/2018 Anniversary Checks 2018 Retirement 31,390.12 10.84 31,400.96 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Retirement 1,239.11 32,640.07 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Retirement 1,238.24 33,878.31 PR
_______________
Account: 135-50020-030-000 Retirement Totals: 2,488.19 33,878.31 **
40,553.00 Budgeted 6,674.69 Remaining 84 % Used
Account: 135-50026-030-000 Medical Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Medical Insurance 39,200.35 2,072.63 41,272.98 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medical Insurance 2,072.61 43,345.59 PR
_______________
Account: 135-50026-030-000 Medical Insurance Totals: 4,145.24 43,345.59 **
63,485.00 Budgeted 20,139.41 Remaining 68 % Used
Account: 135-50027-030-000 Dental Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Dental Insurance 2,757.85 129.78 2,887.63 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Dental Insurance 129.74 3,017.37 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50027-030-000 Dental Insurance Totals: 259.52 3,017.37 **
5,502.00 Budgeted 2,484.63 Remaining 55 % Used
Account: 135-50028-030-000 Vision Insurance
1864 08/10/2018 Mud Payroll 08/10/2018 Vision Insurance 504.86 21.28 526.14 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Vision Insurance 21.23 547.37 PR
_______________
Account: 135-50028-030-000 Vision Insurance Totals: 42.51 547.37 **
1,173.00 Budgeted 625.63 Remaining 47 % Used
Account: 135-50029-030-000 Life Insurance & Other
1773 08/01/2018 August A/P Employee benefits 3,076.36 201.04 3,277.40 Humana Inc 4394 AP
1882 08/09/2018 August A/P Employee benefits-August 138.66 3,416.06 METLIFE GROUP BENEFITS 4454 AP
1933 08/20/2018 August A/P Café 18.00 3,434.06 BenefitMall 4476 AP
_______________
Account: 135-50029-030-000 Life Insurance & Other Totals: 357.70 3,434.06 **
5,059.00 Budgeted 1,624.94 Remaining 68 % Used
Account: 135-50030-030-000 Social Security Taxes
1801 08/02/2018 Anniversary Checks 2018 Social Security Taxes 18,720.12 7.27 18,727.39 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Social Security Taxes 792.49 19,519.88 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Social Security Taxes 789.30 20,309.18 PR
_______________
Account: 135-50030-030-000 Social Security Taxes Totals: 1,589.06 20,309.18 **
27,181.00 Budgeted 6,871.82 Remaining 75 % Used
Account: 135-50035-030-000 Medicare Taxes
1801 08/02/2018 Anniversary Checks 2018 Medicare Taxes 4,378.09 1.70 4,379.79 PR
1864 08/10/2018 Mud Payroll 08/10/2018 Medicare Taxes 185.33 4,565.12 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Medicare Taxes 184.60 4,749.72 PR
_______________
Account: 135-50035-030-000 Medicare Taxes Totals: 371.63 4,749.72 **
6,357.00 Budgeted 1,607.28 Remaining 75 % Used
Account: 135-50040-030-000 Unemployment Taxes
1864 08/10/2018 Mud Payroll 08/10/2018 Unemployment Taxes 1,070.31 34.61 1,104.92 PR
1940 08/24/2018 MUD Payroll 08/24/2018 Unemployment Taxes 34.62 1,139.54 PR
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-50040-030-000 Unemployment Taxes Totals: 69.23 1,139.54 **
1,260.00 Budgeted 120.46 Remaining 90 % Used
Account: 135-50045-030-000 Workman's Compensation
242 08/01/2018 Insurance/Wrk Comp Exp Aug 1,235.00 123.50 1,358.50 GL
_______________
Account: 135-50045-030-000 Workman's Compensation Totals: 123.50 1,358.50 **
1,529.00 Budgeted 170.50 Remaining 89 % Used
Account: 135-50060-030-000 Pre-emp Physicals/Testing
211.90 .00 211.90
_______________
Account: 135-50060-030-000 Pre-emp Physicals/Testing Totals: .00 211.90 **
500.00 Budgeted 288.10 Remaining 42 % Used
Account: 135-50070-030-000 Employee Relations
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 1-800-FLOWERS.COM,INC. 3,228.47 44.71 3,273.18 1-800-FLOWERS.COM,INC. PC
_______________
Account: 135-50070-030-000 Employee Relations Totals: 44.71 3,273.18 **
4,960.00 Budgeted 1,686.82 Remaining 66 % Used
Account: 135-55030-030-000 Software & Support
1929 08/20/2018 August A/P Microsoft exchange 63,876.87 456.00 64,332.87 M3 Networks 4484 AP
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 DNH*GODADDY.COM 15.17 64,348.04 DNH*GODADDY.COM PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 69.12 64,417.16 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 107.79 64,524.95 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 124.34 64,649.29 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 85.71 64,735.00 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ADOBE SYSTEMS INC 16.23 64,751.23 ADOBE SYSTEMS INC PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 105.57 64,856.80 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 85.71 64,942.51 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 107.79 65,050.30 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 124.34 65,174.64 ATT*BILL PAYMENT PC
1978 08/30/2018 August A/P internet 903.72 66,078.36 Charter Communications 4492 AP
_______________
Account: 135-55030-030-000 Software & Support Totals: 2,201.49 66,078.36 **
78,391.00 Budgeted 12,312.64 Remaining 84 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-55070-030-000 Independent Labor
2019 08/31/2018 August A/P GM-August 127,948.90 11,520.00 139,468.90 Carman Consulting LLC. 4514 AP
2019 08/31/2018 August A/P GM-August 16.90 139,485.80 Carman Consulting LLC. 4514 AP
2035 08/31/2018 August A/P FY19 Fire budget consulting 33.00 139,518.80 DRG ENTERPRISES 4536 AP
_______________
Account: 135-55070-030-000 Independent Labor Totals: 11,569.90 139,518.80 **
154,000.00 Budgeted 14,481.20 Remaining 91 % Used
Account: 135-55080-030-000 Maintenance & Repairs
1976 08/30/2018 August A/P cups/binder 5,160.69 14.38 5,175.07 OFFICE DEPOT, INC 4506 AP
1976 08/30/2018 August A/P ac maintenance-quarter 160.00 5,335.07 BRANDON R REED 4490 AP
2042 08/31/2018 Refund/Clearing G&K Rug Serv (332.59) 5,002.48 GL
2022 08/31/2018 Recode Bld Main/Repairs 398.00 5,400.48 GL
_______________
Account: 135-55080-030-000 Maintenance & Repairs Totals: 239.79 5,400.48 **
14,000.00 Budgeted 8,599.52 Remaining 39 % Used
Account: 135-55085-030-000 Generator Maint. and Repair
4,624.58 .00 4,624.58
_______________
Account: 135-55085-030-000 Generator Maint. and Repair Totals: .00 4,624.58 **
10,000.00 Budgeted 5,375.42 Remaining 46 % Used
Account: 135-55100-030-000 Building Maint & Supplies
2022 08/31/2018 Recode Bld Main/Repairs 398.00 (398.00) .00 GL
_______________
Account: 135-55100-030-000 Building Maint & Supplies Totals: (398.00) .00 **
.00 Budgeted .00 Remaining 0 % Used
Account: 135-55120-030-000 Cleaning Services
1976 08/30/2018 August A/P Janitorial service 7,438.63 869.06 8,307.69 MEMBER'S BUILDING MAINTENANCE 4504 AP
_______________
Account: 135-55120-030-000 Cleaning Services Totals: 869.06 8,307.69 **
10,000.00 Budgeted 1,692.31 Remaining 83 % Used
Account: 135-55160-030-000 Professional Outside Services
59,240.00 .00 59,240.00
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-55160-030-000 Professional Outside Services Totals: .00 59,240.00 **
63,325.00 Budgeted 4,085.00 Remaining 94 % Used
Account: 135-55165-030-000 Collection Fees
.00 .00
_______________
Account: 135-55165-030-000 Collection Fees Totals: .00 .00 **
200.00 Budgeted 200.00 Remaining 0 % Used
Account: 135-55205-030-000 Utility Billing Contract
5,891.80 .00 5,891.80
_______________
Account: 135-55205-030-000 Utility Billing Contract Totals: .00 5,891.80 **
9,000.00 Budgeted 3,108.20 Remaining 65 % Used
Account: 135-60005-030-000 Telephone
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 13,693.87 190.36 13,884.23 ATT*BILL PAYMENT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 RINGCENTRAL, INC 13.95 13,898.18 RINGCENTRAL, INC PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BUS PHONE PMT 461.23 14,359.41 ATT*BUS PHONE PMT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BUS PHONE PMT 859.34 15,218.75 ATT*BUS PHONE PMT PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 ATT*BILL PAYMENT 190.36 15,409.11 ATT*BILL PAYMENT PC
2044 08/31/2018 Town Billed Invoices 1652-1655 AR 20180831-20180831 User: (180.00) 15,229.11 AR
_______________
Account: 135-60005-030-000 Telephone Totals: 1,535.24 15,229.11 **
27,300.00 Budgeted 12,070.89 Remaining 56 % Used
Account: 135-60010-030-000 Communications/Mobiles
1898 08/13/2018 August A/P Cell phones 2,511.50 87.33 2,598.83 VERIZON WIRELESS 4471 AP
1940 08/24/2018 MUD Payroll 08/24/2018 Communications/Mobiles 150.00 2,748.83 PR
_______________
Account: 135-60010-030-000 Communications/Mobiles Totals: 237.33 2,748.83 **
4,000.00 Budgeted 1,251.17 Remaining 69 % Used
Account: 135-60020-030-000 Electricity/Gas
5,988.92 .00 5,988.92
_______________
Account: 135-60020-030-000 Electricity/Gas Totals: .00 5,988.92 **
16,261.00 Budgeted 10,272.08 Remaining 37 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-60025-030-000 Water
2019 08/31/2018 August A/P Water-August 592.26 136.50 728.76 TROPHY CLUB MUD (WATER BILLS) 4523 AP
2044 08/31/2018 Town Billed Invoices 1652-1655 AR 20180831-20180831 User: (68.25) 660.51 AR
_______________
Account: 135-60025-030-000 Water Totals: 68.25 660.51 **
2,500.00 Budgeted 1,839.49 Remaining 26 % Used
Account: 135-60035-030-000 Postage
17,849.47 .00 17,849.47
_______________
Account: 135-60035-030-000 Postage Totals: .00 17,849.47 **
30,000.00 Budgeted 12,150.53 Remaining 59 % Used
Account: 135-60040-030-000 Service Charges & Fees
1865 08/10/2018 Child Support Fee 49,057.75 1.50 49,059.25 GL
1942 08/24/2018 Child Support Fee 1.50 49,060.75 GL
1996 08/31/2018 Pace Credit Card Fees 6,426.67 55,487.42 GL
1996 08/31/2018 Pace Credit Card Fees 128.28 55,615.70 GL
2019 08/31/2018 August A/P Direct send fees 50.00 55,665.70 Fiserv Solutions, LLC 4516 AP
_______________
Account: 135-60040-030-000 Service Charges & Fees Totals: 6,607.95 55,665.70 **
55,560.00 Budgeted (105.70) Remaining 100 % Used
Account: 135-60050-030-000 Bad Debt Expense
.00 .00
_______________
Account: 135-60050-030-000 Bad Debt Expense Totals: .00 .00 **
1,500.00 Budgeted 1,500.00 Remaining 0 % Used
Account: 135-60055-030-000 Insurance
242 08/01/2018 Insurance/Wrk Comp Exp Aug 64,798.60 6,100.36 70,898.96 GL
_______________
Account: 135-60055-030-000 Insurance Totals: 6,100.36 70,898.96 **
56,000.00 Budgeted (14,898.96) Remaining 127 % Used
Account: 135-60066-030-000 Publications/Books/Subscripts
206.38 .00 206.38
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60066-030-000 Publications/Books/Subscripts Totals: .00 206.38 **
1,600.00 Budgeted 1,393.62 Remaining 13 % Used
Account: 135-60070-030-000 Dues & Memberships
3,988.42 .00 3,988.42
_______________
Account: 135-60070-030-000 Dues & Memberships Totals: .00 3,988.42 **
6,000.00 Budgeted 2,011.58 Remaining 66 % Used
Account: 135-60075-030-000 Meetings
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 SALAD BOWL 10 80.50 43.08 123.58 SALAD BOWL 10 PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 TOM THUMB #1789 9.98 133.56 TOM THUMB #1789 PC
_______________
Account: 135-60075-030-000 Meetings Totals: 53.06 133.56 **
400.00 Budgeted 266.44 Remaining 33 % Used
Account: 135-60079-030-000 Public Education
.00 .00
_______________
Account: 135-60079-030-000 Public Education Totals: .00 .00 **
6,000.00 Budgeted 6,000.00 Remaining 0 % Used
Account: 135-60080-030-000 Schools & Training
3,238.00 .00 3,238.00
_______________
Account: 135-60080-030-000 Schools & Training Totals: .00 3,238.00 **
7,600.00 Budgeted 4,362.00 Remaining 43 % Used
Account: 135-60100-030-000 Travel & per diem
1864 08/10/2018 Mud Payroll 08/10/2018 Travel & per diem 1,580.52 90.80 1,671.32 PR
_______________
Account: 135-60100-030-000 Travel & per diem Totals: 90.80 1,671.32 **
4,885.00 Budgeted 3,213.68 Remaining 34 % Used
Account: 135-60110-030-000 Physicals/Testing
.00 .00
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60110-030-000 Physicals/Testing Totals: .00 .00 **
200.00 Budgeted 200.00 Remaining 0 % Used
Account: 135-60115-030-000 Elections
220.00 .00 220.00
_______________
Account: 135-60115-030-000 Elections Totals: .00 220.00 **
4,500.00 Budgeted 4,280.00 Remaining 5 % Used
Account: 135-60125-030-000 Advertising
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 YOURMEMBER-CAREERS 150.00 150.00 300.00 YOURMEMBER-CAREERS PC
_______________
Account: 135-60125-030-000 Advertising Totals: 150.00 300.00 **
2,500.00 Budgeted 2,200.00 Remaining 12 % Used
Account: 135-60235-030-000 Security
1976 08/30/2018 August A/P monitoring service 394.00 24.00 418.00 Digital Air Control, Inc 4495 AP
_______________
Account: 135-60235-030-000 Security Totals: 24.00 418.00 **
2,700.00 Budgeted 2,282.00 Remaining 15 % Used
Account: 135-60245-030-000 Miscellaneous Expenses
124.50 .00 124.50
_______________
Account: 135-60245-030-000 Miscellaneous Expenses Totals: .00 124.50 **
500.00 Budgeted 375.50 Remaining 25 % Used
Account: 135-60246-030-000 General Manager Contingency
17,000.00 .00 17,000.00
_______________
Account: 135-60246-030-000 General Manager Contingency Totals: .00 17,000.00 **
17,000.00 Budgeted .00 Remaining 100 % Used
Account: 135-60360-030-000 Furniture/Equipment < $5000
211.99 .00 211.99
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
_______________
Account: 135-60360-030-000 Furniture/Equipment < $5000 Totals: .00 211.99 **
2,500.00 Budgeted 2,288.01 Remaining 8 % Used
Account: 135-65010-030-000 Uniforms
273.73 .00 273.73
_______________
Account: 135-65010-030-000 Uniforms Totals: .00 273.73 **
700.00 Budgeted 426.27 Remaining 39 % Used
Account: 135-65055-030-000 Hardware
2,006.68 .00 2,006.68
_______________
Account: 135-65055-030-000 Hardware Totals: .00 2,006.68 **
7,420.00 Budgeted 5,413.32 Remaining 27 % Used
Account: 135-65085-030-000 Office Supplies
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 AMZN MKTP US 4,006.92 46.19 4,053.11 AMZN MKTP US PC
2039 08/27/2018 Pcard 07/27/18 - 08/27/18 SP * DESKTOPSUPPLIES 55.98 4,109.09 SP * DESKTOPSUPPLIES PC
1976 08/30/2018 August A/P cups/binder 41.99 4,151.08 OFFICE DEPOT, INC 4506 AP
1976 08/30/2018 August A/P office supplies 30.49 4,181.57 OFFICE DEPOT, INC 4506 AP
1976 08/30/2018 August A/P office supplies 7.12 4,188.69 OFFICE DEPOT, INC 4506 AP
1976 08/30/2018 August A/P paper 59.98 4,248.67 OFFICE DEPOT, INC 4506 AP
_______________
Account: 135-65085-030-000 Office Supplies Totals: 241.75 4,248.67 **
7,000.00 Budgeted 2,751.33 Remaining 61 % Used
Account: 135-65090-030-000 Printer Supplies & Maintenance
2036 08/31/2018 August A/P Printer toner for WW 2,048.66 316.39 2,365.05 OFFICE DEPOT, INC 4547 AP
_______________
Account: 135-65090-030-000 Printer Supplies & Maintenance Totals: 316.39 2,365.05 **
2,000.00 Budgeted (365.05) Remaining 118 % Used
Account: 135-65095-030-000 Maintenance Supplies
3,796.71 .00 3,796.71
_______________
Account: 135-65095-030-000 Maintenance Supplies Totals: .00 3,796.71 **
4,000.00 Budgeted 203.29 Remaining 95 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 30 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-65105-030-000 Printing
144.00 .00 144.00
_______________
Account: 135-65105-030-000 Printing Totals: .00 144.00 **
4,000.00 Budgeted 3,856.00 Remaining 4 % Used
Account: 135-69005-030-000 Capital Outlays
48,354.99 .00 48,354.99
_______________
Account: 135-69005-030-000 Capital Outlays Totals: .00 48,354.99 **
13,000.00 Budgeted (35,354.99) Remaining 372 % Used
Account: 135-69170-030-000 Copier Lease Installments
1976 08/30/2018 August A/P copier lease 2,461.74 100.57 2,562.31 KYOCERA DOCUMENT SOLUTIONS 4500 AP
_______________
Account: 135-69170-030-000 Copier Lease Installments Totals: 100.57 2,562.31 **
4,600.00 Budgeted 2,037.69 Remaining 56 % Used
Department 30 Totals: ----------------------------------- 1,005,944.26 **
66,398.32 Monthly Total 1,227,112.00 Budgeted 221,167.74 Remaining 82 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 135 MUD 1 General Fund Department: 39 Non Departmental Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 135-55045-039-000 Legal
2036 08/31/2018 August A/P Legal 117,921.90 3,390.00 121,311.90 McLean & Howard, L.L.P. 4546 AP
2036 08/31/2018 August A/P legal 1,050.00 122,361.90 McLean & Howard, L.L.P. 4546 AP
_______________
Account: 135-55045-039-000 Legal Totals: 4,440.00 122,361.90 **
137,000.00 Budgeted 14,638.10 Remaining 89 % Used
Account: 135-55055-039-000 Auditing
25,658.70 .00 25,658.70
_______________
Account: 135-55055-039-000 Auditing Totals: .00 25,658.70 **
24,500.00 Budgeted (1,158.70) Remaining 105 % Used
Account: 135-55060-039-000 Appraisal
8,683.92 .00 8,683.92
_______________
Account: 135-55060-039-000 Appraisal Totals: .00 8,683.92 **
11,446.00 Budgeted 2,762.08 Remaining 76 % Used
Account: 135-55065-039-000 Tax Admin Fees
2,968.40 .00 2,968.40
_______________
Account: 135-55065-039-000 Tax Admin Fees Totals: .00 2,968.40 **
3,800.00 Budgeted 831.60 Remaining 78 % Used
Department 39 Totals: ----------------------------------- 159,672.92 **
4,440.00 Monthly Total 176,746.00 Budgeted 17,073.08 Remaining 90 % Used
Fund 135 Totals: ----------------------------------- (2,033,921.69)
(95,670.26) Monthly Total (194,618.00) Budgeted 1,839,303.69 Remaining ##########
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 137 MUD 1 Consolidated GASB Department: Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 137-49145-000-000 Intergov Transfer-General Fund
(105,000.00) .00 (105,000.00)
_______________
Account: 137-49145-000-000 Intergov Transfer-General Fund Totals: .00 (105,000.00) **
.00 Budgeted 105,000.00 Remaining 0 % Used
Account: 137-49146-000-000 Intergov Transfer-Fire Dept
(81,420.00) .00 (81,420.00)
_______________
Account: 137-49146-000-000 Intergov Transfer-Fire Dept Totals: .00 (81,420.00) **
.00 Budgeted 81,420.00 Remaining 0 % Used
Department Totals: ----------------------------------- (186,420.00) **
.00 Monthly Total .00 Budgeted 186,420.00 Remaining 0 % Used
Fund 137 Totals: ----------------------------------- (186,420.00)
.00 Monthly Total .00 Budgeted 186,420.00 Remaining 0 % Used
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TROPHY CLUB MUD #1 - TAX BOND CONSTRUCTION
BALANCE SHEET
AUGUST 2018
517
ASSETS
CONSTRUCTION
FUND
CASH IN BANK -
INVESTMENTS -
ACCOUNTS RECEIVABLE -
TOTAL ASSETS -
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES 683,698
TOTAL LIABILITIES 683,698
FUND BALANCE
ASSIGNED FUND BALANCE 992,579
NET REVENUES / EXPENDITURES (1,676,277)
TOTAL FUND BALANCE (683,698)
TOTAL LIABILITIES AND FUND BALANCE -
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20:16 09/08/18 Budget Summary with Amendment
Fund: 517 2014 MUD 1 Tax Bond Const WWTP Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
517-49010-000-000 Interest Income 9,348.16- 9,348.16
Subtotal: 9,348.16- 9,348.16
Program number: 9,348.16- 9,348.16
Department number: Revenues 9,348.16- 9,348.16
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20:16 09/08/18 Budget Summary with Amendment
Fund: 517 2014 MUD 1 Tax Bond Const WWTP Department: 20 Wastewater Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
517-49141-020-000 Interfund Transfers In Gen 181,037.39- 644,512.45- 644,512.45
Subtotal: 181,037.39- 644,512.45- 644,512.45
Program number: 181,037.39- 644,512.45- 644,512.45
Department number: Wastewater 181,037.39- 644,512.45- 644,512.45
Revenues Subtotal ----------- 181,037.39- 653,860.61- 653,860.61
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20:16 09/08/18 Budget Summary with Amendment
Fund: 517 2014 MUD 1 Tax Bond Const WWTP Department: 20 Wastewater Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
517-60335-020-000 Intergov Transfer Out (GF) 154.89 154.89-
Subtotal: 154.89 154.89-
517-69005-020-000 Capital Outlays 64,443.38 2,329,982.97 2,329,982.97-
Subtotal: 64,443.38 2,329,982.97 2,329,982.97-
Program number: 64,443.38 2,330,137.86 2,330,137.86-
Department number: Wastewater 64,443.38 2,330,137.86 2,330,137.86-
Expenditures Subtotal ----------- 64,443.38 2,330,137.86 2,330,137.86-
Fund number: 517 2014 MUD 1 Tax Bond Const WWTP 116,594.01- 1,676,277.25 1,676,277.25-
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 42
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 517 2014 MUD 1 Tax Bond Const WWTP Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 517-49010-000-000 Interest Income
(9,348.16) .00 (9,348.16)
_______________
Account: 517-49010-000-000 Interest Income Totals: .00 (9,348.16) **
.00 Budgeted 9,348.16 Remaining 0 % Used
Department Totals: ----------------------------------- (9,348.16) **
.00 Monthly Total .00 Budgeted 9,348.16 Remaining 0 % Used
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 43
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 517 2014 MUD 1 Tax Bond Const WWTP Department: 20 Wastewater Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 517-49141-020-000 Interfund Transfers In Gen
1986 08/31/2018 Texpool Transfers August (463,475.06) (181,037.39) (644,512.45) GL
_______________
Account: 517-49141-020-000 Interfund Transfers In Gen Totals: (181,037.39) (644,512.45) **
.00 Budgeted 644,512.45 Remaining 0 % Used
Account: 517-60335-020-000 Intergov Transfer Out (GF)
154.89 .00 154.89
_______________
Account: 517-60335-020-000 Intergov Transfer Out (GF) Totals: .00 154.89 **
.00 Budgeted (154.89) Remaining 0 % Used
Account: 517-69005-020-000 Capital Outlays
1976 08/30/2018 August A/P WWTP improvements 2,265,539.59 64,443.38 2,329,982.97 WEBBER-CADAGUA PARTNERS 4512 AP
_______________
Account: 517-69005-020-000 Capital Outlays Totals: 64,443.38 2,329,982.97 **
.00 Budgeted (2,329,982.97) Remaining 0 % Used
Department 20 Totals: ----------------------------------- 1,685,625.41 **
(116,594.01) Monthly Total .00 Budgeted (1,685,625.41) Remaining 0 % Used
Fund 517 Totals: ----------------------------------- 1,676,277.25
(116,594.01) Monthly Total .00 Budgeted (1,676,277.25) Remaining 0 % Used
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TROPHY CLUB MUD #1 - REVENUE BOND CONSTRUCTION
SWIFT FUNDING
BALANCE SHEET
AUGUST 2018
519
ASSETS
REVENUE BOND
CONSTRUCTION
CASH IN BANK -
CASH IN ESCROW 749,385
INVESTMENTS -
ACCOUNTS RECEIVABLE -
TOTAL ASSETS 749,385
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES 13,158
TOTAL LIABILITIES 13,158
FUND BALANCE
ASSIGNED FUND BALANCE 4,225,581
NET REVENUES / EXPENDITURES (3,489,354)
TOTAL FUND BALANCE 736,227
TOTAL LIABILITIES AND FUND BALANCE 749,385
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 17
20:16 09/08/18 Budget Summary with Amendment
Fund: 519 2016 Rev Bond Const-SWIFT Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
519-49010-000-000 Interest Income 1,534.17- 1,534.17
519-49141-000-000 Interfund Transfer In-Gen Fund 1,053,935.08- 1,053,935.08
Subtotal: 1,055,469.25- 1,055,469.25
Program number: 1,055,469.25- 1,055,469.25
Department number: Revenues 1,055,469.25- 1,055,469.25
Revenues Subtotal ----------- 1,055,469.25- 1,055,469.25
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 18
20:16 09/08/18 Budget Summary with Amendment
Fund: 519 2016 Rev Bond Const-SWIFT Department: 10 Water Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
519-60334-010-000 Interfund Transfer Out 1,851,614.33 1,851,614.33-
Subtotal: 1,851,614.33 1,851,614.33-
519-69005-010-000 Capital Outlays 2,693,208.68 2,693,208.68-
Subtotal: 2,693,208.68 2,693,208.68-
Program number: 4,544,823.01 4,544,823.01-
Department number: Water 4,544,823.01 4,544,823.01-
Expenditures Subtotal ----------- 4,544,823.01 4,544,823.01-
Fund number: 519 2016 Rev Bond Const-SWIFT 3,489,353.76 3,489,353.76-
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 44
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 519 2016 Rev Bond Const-SWIFT Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 519-49010-000-000 Interest Income
(1,534.17) .00 (1,534.17)
_______________
Account: 519-49010-000-000 Interest Income Totals: .00 (1,534.17) **
.00 Budgeted 1,534.17 Remaining 0 % Used
Account: 519-49141-000-000 Interfund Transfer In-Gen Fund
(1,053,935.08) .00 (1,053,935.08)
_______________
Account: 519-49141-000-000 Interfund Transfer In-Gen Fund Totals: .00 (1,053,935.08) **
.00 Budgeted 1,053,935.08 Remaining 0 % Used
Department Totals: ----------------------------------- (1,055,469.25) **
.00 Monthly Total .00 Budgeted 1,055,469.25 Remaining 0 % Used
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 45
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 519 2016 Rev Bond Const-SWIFT Department: 10 Water Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 519-60334-010-000 Interfund Transfer Out
1,851,614.33 .00 1,851,614.33
_______________
Account: 519-60334-010-000 Interfund Transfer Out Totals: .00 1,851,614.33 **
.00 Budgeted (1,851,614.33) Remaining 0 % Used
Account: 519-69005-010-000 Capital Outlays
2,693,208.68 .00 2,693,208.68
_______________
Account: 519-69005-010-000 Capital Outlays Totals: .00 2,693,208.68 **
.00 Budgeted (2,693,208.68) Remaining 0 % Used
Department 10 Totals: ----------------------------------- 4,544,823.01 **
.00 Monthly Total .00 Budgeted (4,544,823.01) Remaining 0 % Used
Fund 519 Totals: ----------------------------------- 3,489,353.76
.00 Monthly Total .00 Budgeted (3,489,353.76) Remaining 0 % Used
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TROPHY CLUB MUD #1 - 16" WATERLINE FUTURE REVENUE BOND
BALANCE SHEET
AUGUST 2018
520
ASSETS
SWIFT REVENUE
BOND I&S
CASH IN BANK -
INVESTMENTS -
ACCOUNTS RECEIVABLE -
TOTAL ASSETS -
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES 213,458
TOTAL LIABILITIES 213,458
FUND BALANCE
ASSIGNED FUND BALANCE (39,899)
NET REVENUES / EXPENDITURES (173,559)
TOTAL FUND BALANCE (213,458)
TOTAL LIABILITIES AND FUND BALANCE 0
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 19
20:16 09/08/18 Budget Summary with Amendment
Fund: 520 Revenue Bond 16" Waterline Department: 10 Water Department Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
520-69005-010-000 Capital Outlays 173,558.94 173,558.94-
Subtotal: 173,558.94 173,558.94-
Program number: 173,558.94 173,558.94-
Department number: Water Department 173,558.94 173,558.94-
Expenditures Subtotal ----------- 173,558.94 173,558.94-
Fund number: 520 Revenue Bond 16" Waterline 173,558.94 173,558.94-
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 46
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 520 Revenue Bond 16" Waterline Department: 10 Water Department Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 520-69005-010-000 Capital Outlays
173,558.94 .00 173,558.94
_______________
Account: 520-69005-010-000 Capital Outlays Totals: .00 173,558.94 **
.00 Budgeted (173,558.94) Remaining 0 % Used
Department 10 Totals: ----------------------------------- 173,558.94 **
.00 Monthly Total .00 Budgeted (173,558.94) Remaining 0 % Used
Fund 520 Totals: ----------------------------------- 173,558.94
.00 Monthly Total .00 Budgeted (173,558.94) Remaining 0 % Used
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TROPHY CLUB MUD #1 - REVENUE BOND RESERVE
BALANCE SHEET
AUGUST 2018
528
ASSETS
REVENUE BOND
RESERVE
CASH IN BANK -
INVESTMENTS 591,576
ACCOUNTS RECEIVABLE -
TOTAL ASSETS 591,576
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES -
TOTAL LIABILITIES -
FUND BALANCE
ASSIGNED FUND BALANCE 426,579
NET REVENUES / EXPENDITURES 164,997
TOTAL FUND BALANCE 591,576
TOTAL LIABILITIES AND FUND BALANCE 591,576
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 20
20:16 09/08/18 Budget Summary with Amendment
Fund: 528 2015 Revenue Bond Reserve Fund Department: Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
528-49010-000-000 Interest Income 1,000.00- 1,000.00- 946.07- 7,026.74- 702.674 6,026.74
528-49142-000-000 Interfund transfer in-Water 48,996.00- 48,996.00- 4,083.00- 44,913.00- 91.667 4,083.00-
528-49143-000-000 Interfund transfer in-WW 123,336.00- 123,336.00- 10,278.00- 113,058.00- 91.667 10,278.00-
Subtotal: 173,332.00- 173,332.00- 15,307.07- 164,997.74- 95.192 8,334.26-
Program number: 173,332.00- 173,332.00- 15,307.07- 164,997.74- 95.192 8,334.26-
Department number: 173,332.00- 173,332.00- 15,307.07- 164,997.74- 95.192 8,334.26-
Revenues Subtotal ----------- 173,332.00- 173,332.00- 15,307.07- 164,997.74- 95.192 8,334.26-
Fund number: 528 2015 Revenue Bond Reserve Fund 173,332.00- 173,332.00- 15,307.07- 164,997.74- 95.192 8,334.26-
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 47
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 528 2015 Revenue Bond Reserve Fund Department: Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 528-49010-000-000 Interest Income
2045 08/31/2018 Bank Interest- August (6,080.67) (946.07) (7,026.74) GL
_______________
Account: 528-49010-000-000 Interest Income Totals: (946.07) (7,026.74) **
(1,000.00) Budgeted 6,026.74 Remaining 703 % Used
Account: 528-49142-000-000 Interfund transfer in-Water
1986 08/31/2018 Texpool Transfers August (40,830.00) (4,083.00) (44,913.00) GL
_______________
Account: 528-49142-000-000 Interfund transfer in-Water Totals: (4,083.00) (44,913.00) **
(48,996.00) Budgeted (4,083.00) Remaining 92 % Used
Account: 528-49143-000-000 Interfund transfer in-WW
1986 08/31/2018 Texpool Transfers August (102,780.00) (10,278.00) (113,058.00) GL
_______________
Account: 528-49143-000-000 Interfund transfer in-WW Totals: (10,278.00) (113,058.00) **
(123,336.00) Budgeted (10,278.00) Remaining 92 % Used
Department Totals: ----------------------------------- (164,997.74) **
(15,307.07) Monthly Total (173,332.00) Budgeted (8,334.26) Remaining 95 % Used
Fund 528 Totals: ----------------------------------- (164,997.74)
(15,307.07) Monthly Total (173,332.00) Budgeted (8,334.26) Remaining 95 % Used
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TROPHY CLUB MUD #1 - I&S
BALANCE SHEET
AUGUST 2018
INTEREST &
SINKING- 533
ASSETS
CASH IN BANK 4,573
INVESTMENTS 49,080
PREPAID EXPENSES -
ADVALOREM PROPERTY TAXES RECEIVABLE 9,552
ACCOUNTS RECEIVABLE-OTHER -
TOTAL ASSETS 63,205
LIABILITIES AND FUND BALANCE
LIABILITIES
DEFERRED REVENUE - AD VALOREM PROPERTY TAXES 9,552
ACCOUNTS AND OTHER PAYABLES -
TOTAL LIABILITIES 9,552
FUND BALANCE
ASSIGNED FUND BALANCE 32,341
NET REVENUES / EXPENDITURES 21,312
TOTAL FUND BALANCE 53,653
TOTAL LIABILITIES AND FUND BALANCE 63,205
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 21
20:16 09/08/18 Budget Summary with Amendment
Fund: 533 MUD 1 I&S Consolidated Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
533-40000-000-000 Property Taxes 669,660.00- 669,660.00- 818.53- 677,002.12- 101.096 7,342.12
533-40002-000-000 Property Taxes/Delinquent 1,800.00- 1,800.00- 2,624.77- 145.821 824.77
533-40015-000-000 Property Taxes/P & I 2,000.00- 2,000.00- 67.27- 2,004.21- 100.211 4.21
Subtotal: 673,460.00- 673,460.00- 885.80- 681,631.10- 101.213 8,171.10
533-49010-000-000 Interest Income 2,000.00- 2,000.00- 1,108.69- 8,841.50- 442.075 6,841.50
533-49015-000-000 Lease/Rental Income 218,954.00- 218,954.00- 218,954.00- 100.000
533-49141-000-000 Interfund Trans In-PID Surchg 122,043.00- 122,043.00- 11,094.90- 122,043.00- 100.000
Subtotal: 342,997.00- 342,997.00- 12,203.59- 349,838.50- 101.995 6,841.50
Program number: 1,016,457.00- 1,016,457.00- 13,089.39- 1,031,469.60- 101.477 15,012.60
Department number: Revenues 1,016,457.00- 1,016,457.00- 13,089.39- 1,031,469.60- 101.477 15,012.60
Revenues Subtotal ----------- 1,016,457.00- 1,016,457.00- 13,089.39- 1,031,469.60- 101.477 15,012.60
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 22
20:16 09/08/18 Budget Summary with Amendment
Fund: 533 MUD 1 I&S Consolidated Department: 51 Administration Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
533-70005-051-000 Paying Agent Fee 2,150.00 2,150.00 200.00 1,650.00 76.744 500.00
533-70025-051-000 Bond Interest Expense-Tax 283,508.00 283,508.00 141,753.75 283,507.50 100.000 .50
533-70035-051-000 Bond Principal Payment-Tax 725,000.00 725,000.00 725,000.00 725,000.00 100.000
Subtotal: 1,010,658.00 1,010,658.00 866,953.75 1,010,157.50 99.950 500.50
Program number: 1,010,658.00 1,010,658.00 866,953.75 1,010,157.50 99.950 500.50
Department number: Administration 1,010,658.00 1,010,658.00 866,953.75 1,010,157.50 99.950 500.50
Expenditures Subtotal ----------- 1,010,658.00 1,010,658.00 866,953.75 1,010,157.50 99.950 500.50
Fund number: 533 MUD 1 I&S Consolidated 5,799.00- 5,799.00- 853,864.36 21,312.10- 367.513 15,513.10
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 48
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 533 MUD 1 I&S Consolidated Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 533-40000-000-000 Property Taxes
2007 08/01/2018 Property Taxes (676,183.59) (84.55) (676,268.14) GL
2008 08/02/2018 Property Taxes (243.79) (676,511.93) GL
2009 08/03/2018 Property Taxes (35.22) (676,547.15) GL
2010 08/06/2018 Property Taxes (24.83) (676,571.98) GL
2011 08/07/2018 Property Taxes (26.77) (676,598.75) GL
2012 08/21/2018 Property Taxes (334.59) (676,933.34) GL
2013 08/27/2018 Property Taxes (64.08) (676,997.42) GL
2014 08/29/2018 Property Taxes (4.70) (677,002.12) GL
_______________
Account: 533-40000-000-000 Property Taxes Totals: (818.53) (677,002.12) **
(669,660.00) Budgeted 7,342.12 Remaining 101 % Used
Account: 533-40002-000-000 Property Taxes/Delinquent
(2,624.77) .00 (2,624.77)
_______________
Account: 533-40002-000-000 Property Taxes/Delinquent Totals: .00 (2,624.77) **
(1,800.00) Budgeted 824.77 Remaining 146 % Used
Account: 533-40015-000-000 Property Taxes/P & I
2008 08/02/2018 Property Taxes (1,936.94) (3.14) (1,940.08) GL
2011 08/07/2018 Property Taxes (.23) (1,940.31) GL
2012 08/21/2018 Property Taxes (63.57) (2,003.88) GL
2014 08/29/2018 Property Taxes (.33) (2,004.21) GL
_______________
Account: 533-40015-000-000 Property Taxes/P & I Totals: (67.27) (2,004.21) **
(2,000.00) Budgeted 4.21 Remaining 100 % Used
Account: 533-49010-000-000 Interest Income
2045 08/31/2018 Bank Interest- August (7,732.81) (1,108.69) (8,841.50) GL
_______________
Account: 533-49010-000-000 Interest Income Totals: (1,108.69) (8,841.50) **
(2,000.00) Budgeted 6,841.50 Remaining 442 % Used
Account: 533-49015-000-000 Lease/Rental Income
(218,954.00) .00 (218,954.00)
_______________
Account: 533-49015-000-000 Lease/Rental Income Totals: .00 (218,954.00) **
(218,954.00) Budgeted .00 Remaining 100 % Used
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 49
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 533 MUD 1 I&S Consolidated Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 533-49141-000-000 Interfund Trans In-PID Surchg
1986 08/31/2018 Texpool Transfers August (110,948.10) (11,094.90) (122,043.00) GL
_______________
Account: 533-49141-000-000 Interfund Trans In-PID Surchg Totals: (11,094.90) (122,043.00) **
(122,043.00) Budgeted .00 Remaining 100 % Used
Department Totals: ----------------------------------- (1,031,469.60) **
(13,089.39) Monthly Total (1,016,457.00) Budgeted 15,012.60 Remaining 101 % Used
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glpdatb2 skrolczyk Trophy Club MUD No.1 Page 50
20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 533 MUD 1 I&S Consolidated Department: 51 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 533-70005-051-000 Paying Agent Fee
2046 08/24/2018 9/1/18 Bond Payments BOKF Unl Tax Bond, 1TROP1214UT 1,450.00 200.00 1,650.00 GL
_______________
Account: 533-70005-051-000 Paying Agent Fee Totals: 200.00 1,650.00 **
2,150.00 Budgeted 500.00 Remaining 77 % Used
Account: 533-70025-051-000 Bond Interest Expense-Tax
2046 08/24/2018 9/1/18 Bond Payments BOKF Unl Tax Bond, 1TROP1214UT 141,753.75 70,600.00 212,353.75 GL
2046 08/24/2018 9/1/18 Bond Payments BNY MELLON Unl Tax Series 2010 32,928.75 245,282.50 GL
2046 08/24/2018 9/1/18 Bond Payments BNYMELLON Unl Tax Ref Ser 2012 19,612.50 264,895.00 GL
2046 08/24/2018 9/1/18 Bond Payments BNYMELLON Unl Tax Ref Ser 2013 18,612.50 283,507.50 GL
_______________
Account: 533-70025-051-000 Bond Interest Expense-Tax Totals: 141,753.75 283,507.50 **
283,508.00 Budgeted .50 Remaining 100 % Used
Account: 533-70035-051-000 Bond Principal Payment-Tax
2046 08/24/2018 9/1/18 Bond Payments BOKF Unl Tax Bond, 1TROP1214UT 245,000.00 245,000.00 GL
2046 08/24/2018 9/1/18 Bond Payments BNY MELLON Unl Tax Series 2010 85,000.00 330,000.00 GL
2046 08/24/2018 9/1/18 Bond Payments BNYMELLON Unl Tax Ref Ser 2012 210,000.00 540,000.00 GL
2046 08/24/2018 9/1/18 Bond Payments BNYMELLON Unl Tax Ref Ser 2013 185,000.00 725,000.00 GL
_______________
Account: 533-70035-051-000 Bond Principal Payment-Tax Totals: 725,000.00 725,000.00 **
725,000.00 Budgeted .00 Remaining 100 % Used
Department 51 Totals: ----------------------------------- 1,010,157.50 **
866,953.75 Monthly Total 1,010,658.00 Budgeted 500.50 Remaining 100 % Used
Fund 533 Totals: ----------------------------------- (21,312.10)
853,864.36 Monthly Total (5,799.00) Budgeted 15,513.10 Remaining 368 % Used
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TROPHY CLUB MUD #1 - REVENUE BOND I&S
BALANCE SHEET
AUGUST 2018
534
ASSETS
REVENUE BOND
I&S
CASH IN BANK -
INVESTMENTS 19,530
ACCOUNTS RECEIVABLE -
TOTAL ASSETS 19,530
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES -
TOTAL LIABILITIES -
FUND BALANCE
ASSIGNED FUND BALANCE 16,211
NET REVENUES / EXPENDITURES 3,319
TOTAL FUND BALANCE 19,530
TOTAL LIABILITIES AND FUND BALANCE 19,530
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 23
20:16 09/08/18 Budget Summary with Amendment
Fund: 534 2015 Revenue Bond I&S Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
534-49010-000-000 Interest Income 1,000.00- 1,000.00- 552.01- 3,318.79- 331.879 2,318.79
534-49143-000-000 Interfund Transfer In-WW Sales 598,738.00- 598,738.00- 54,430.80- 598,738.00- 100.000
Subtotal: 599,738.00- 599,738.00- 54,982.81- 602,056.79- 100.387 2,318.79
Program number: 599,738.00- 599,738.00- 54,982.81- 602,056.79- 100.387 2,318.79
Department number: Revenues 599,738.00- 599,738.00- 54,982.81- 602,056.79- 100.387 2,318.79
Revenues Subtotal ----------- 599,738.00- 599,738.00- 54,982.81- 602,056.79- 100.387 2,318.79
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glbase_tbam skrolczyk Trophy Club MUD No.1 Page 24
20:16 09/08/18 Budget Summary with Amendment
Fund: 534 2015 Revenue Bond I&S Department: 51 Administration Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
534-70005-051-000 Rev Bond Paying Agent Fee 400.00 400.00 200.00 400.00 100.000
534-70040-051-000 Revenue Bond Interest Expense 223,338.00 223,338.00 111,668.75 223,337.50 100.000 .50
534-70045-051-000 Revenue Bond Principal Expense 375,000.00 375,000.00 375,000.00 375,000.00 100.000
Subtotal: 598,738.00 598,738.00 486,868.75 598,737.50 100.000 .50
Program number: 598,738.00 598,738.00 486,868.75 598,737.50 100.000 .50
Department number: Administration 598,738.00 598,738.00 486,868.75 598,737.50 100.000 .50
Expenditures Subtotal ----------- 598,738.00 598,738.00 486,868.75 598,737.50 100.000 .50
Fund number: 534 2015 Revenue Bond I&S 1,000.00- 1,000.00- 431,885.94 3,319.29- 331.929 2,319.29
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 534 2015 Revenue Bond I&S Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 534-49010-000-000 Interest Income
2045 08/31/2018 Bank Interest- August (2,766.78) (552.01) (3,318.79) GL
_______________
Account: 534-49010-000-000 Interest Income Totals: (552.01) (3,318.79) **
(1,000.00) Budgeted 2,318.79 Remaining 332 % Used
Account: 534-49143-000-000 Interfund Transfer In-WW Sales
1986 08/31/2018 Texpool Transfers August (544,307.20) (54,430.80) (598,738.00) GL
_______________
Account: 534-49143-000-000 Interfund Transfer In-WW Sales Totals: (54,430.80) (598,738.00) **
(598,738.00) Budgeted .00 Remaining 100 % Used
Department Totals: ----------------------------------- (602,056.79) **
(54,982.81) Monthly Total (599,738.00) Budgeted 2,318.79 Remaining 100 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 534 2015 Revenue Bond I&S Department: 51 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 534-70005-051-000 Rev Bond Paying Agent Fee
2046 08/24/2018 9/1/18 Bond Payments BOKF Rev Bond WWTP 1TROP215WSS 200.00 200.00 400.00 GL
_______________
Account: 534-70005-051-000 Rev Bond Paying Agent Fee Totals: 200.00 400.00 **
400.00 Budgeted .00 Remaining 100 % Used
Account: 534-70040-051-000 Revenue Bond Interest Expense
2046 08/24/2018 9/1/18 Bond Payments BOKF Rev Bond WWTP 1TROP215WSS 111,668.75 111,668.75 223,337.50 GL
_______________
Account: 534-70040-051-000 Revenue Bond Interest Expense Totals: 111,668.75 223,337.50 **
223,338.00 Budgeted .50 Remaining 100 % Used
Account: 534-70045-051-000 Revenue Bond Principal Expense
2046 08/24/2018 9/1/18 Bond Payments BOKF Rev Bond WWTP 1TROP215WSS 375,000.00 375,000.00 GL
_______________
Account: 534-70045-051-000 Revenue Bond Principal Expense Totals: 375,000.00 375,000.00 **
375,000.00 Budgeted .00 Remaining 100 % Used
Department 51 Totals: ----------------------------------- 598,737.50 **
486,868.75 Monthly Total 598,738.00 Budgeted .50 Remaining 100 % Used
Fund 534 Totals: ----------------------------------- (3,319.29)
431,885.94 Monthly Total (1,000.00) Budgeted 2,319.29 Remaining 332 % Used
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TROPHY CLUB MUD #1 - SWIFT REVENUE BOND I&S
BALANCE SHEET
AUGUST 2018
535
ASSETS
SWIFT REVENUE
BOND I&S
CASH IN BANK -
INVESTMENTS 2,580
ACCOUNTS RECEIVABLE -
TOTAL ASSETS 2,580
LIABILITIES AND FUND BALANCE
LIABILITIES
ACCOUNTS AND OTHER PAYABLES -
TOTAL LIABILITIES -
FUND BALANCE
ASSIGNED FUND BALANCE 952
NET REVENUES / EXPENDITURES 1,628
TOTAL FUND BALANCE 2,580
TOTAL LIABILITIES AND FUND BALANCE 2,580
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20:16 09/08/18 Budget Summary with Amendment
Fund: 535 2016 Rev Bond I&S-SWIFT Department: Revenues Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
535-49010-000-000 Interest Income 600.00- 600.00- 270.34- 1,627.78- 271.297 1,027.78
535-49142-000-000 Interfund Tran In-Water Sales 278,084.00- 278,084.00- 25,280.40- 278,083.50- 100.000 .50-
Subtotal: 278,684.00- 278,684.00- 25,550.74- 279,711.28- 100.369 1,027.28
Program number: 278,684.00- 278,684.00- 25,550.74- 279,711.28- 100.369 1,027.28
Department number: Revenues 278,684.00- 278,684.00- 25,550.74- 279,711.28- 100.369 1,027.28
Revenues Subtotal ----------- 278,684.00- 278,684.00- 25,550.74- 279,711.28- 100.369 1,027.28
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20:16 09/08/18 Budget Summary with Amendment
Fund: 535 2016 Rev Bond I&S-SWIFT Department: 51 Administration Program:
Period Ending: 8/2018
Account Description Adopted Amended Total Current YTD % of Remaining
Budget Budget Encumb. Month Total Budget Budget
535-70005-051-000 Rev Bond Paying Agent Fee 400.00 400.00 200.00 400.00 100.000
535-70040-051-000 Revenue Bond Interest Expense 62,684.00 62,684.00 31,341.75 62,683.50 99.999 .50
535-70045-051-000 Revenue Bond Principal Expense 215,000.00 215,000.00 215,000.00 215,000.00 100.000
Subtotal: 278,084.00 278,084.00 246,541.75 278,083.50 100.000 .50
Program number: 278,084.00 278,084.00 246,541.75 278,083.50 100.000 .50
Department number: Administration 278,084.00 278,084.00 246,541.75 278,083.50 100.000 .50
Expenditures Subtotal ----------- 278,084.00 278,084.00 246,541.75 278,083.50 100.000 .50
Fund number: 535 2016 Rev Bond I&S-SWIFT 600.00- 600.00- 220,991.01 1,627.78- 271.297 1,027.78
******* End of Report *********
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 535 2016 Rev Bond I&S-SWIFT Department: Revenues Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 535-49010-000-000 Interest Income
2045 08/31/2018 Bank Interest- August (1,357.44) (270.34) (1,627.78) GL
_______________
Account: 535-49010-000-000 Interest Income Totals: (270.34) (1,627.78) **
(600.00) Budgeted 1,027.78 Remaining 271 % Used
Account: 535-49142-000-000 Interfund Tran In-Water Sales
1986 08/31/2018 Texpool Transfers August (252,803.10) (25,280.40) (278,083.50) GL
_______________
Account: 535-49142-000-000 Interfund Tran In-Water Sales Totals: (25,280.40) (278,083.50) **
(278,084.00) Budgeted (.50) Remaining 100 % Used
Department Totals: ----------------------------------- (279,711.28) **
(25,550.74) Monthly Total (278,684.00) Budgeted 1,027.28 Remaining 100 % Used
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20:17 09/08/18 Detailed Accounting Trial Balance
Fund: 535 2016 Rev Bond I&S-SWIFT Department: 51 Administration Program:
Period Ending: 8/2018
JE JE JE JE Detail Beginning Transaction Transaction Vendor_Name Check Source
Number Date Description Description/Comment Balance Detail Detail Number
(SUBTOTAL)
Account: 535-70005-051-000 Rev Bond Paying Agent Fee
2046 08/24/2018 9/1/18 Bond Payments BOKF SWIFT 1TROP1116WSS 200.00 200.00 400.00 GL
_______________
Account: 535-70005-051-000 Rev Bond Paying Agent Fee Totals: 200.00 400.00 **
400.00 Budgeted .00 Remaining 100 % Used
Account: 535-70040-051-000 Revenue Bond Interest Expense
2046 08/24/2018 9/1/18 Bond Payments BOKF SWIFT 1TROP1116WSS 31,341.75 31,341.75 62,683.50 GL
_______________
Account: 535-70040-051-000 Revenue Bond Interest Expense Totals: 31,341.75 62,683.50 **
62,684.00 Budgeted .50 Remaining 100 % Used
Account: 535-70045-051-000 Revenue Bond Principal Expense
2046 08/24/2018 9/1/18 Bond Payments BOKF SWIFT 1TROP1116WSS 215,000.00 215,000.00 GL
_______________
Account: 535-70045-051-000 Revenue Bond Principal Expense Totals: 215,000.00 215,000.00 **
215,000.00 Budgeted .00 Remaining 100 % Used
Department 51 Totals: ----------------------------------- 278,083.50 **
246,541.75 Monthly Total 278,084.00 Budgeted .50 Remaining 100 % Used
Fund 535 Totals: ----------------------------------- (1,627.78)
220,991.01 Monthly Total (600.00) Budgeted 1,027.78 Remaining 271 % Used
Grand Totals: --------------------------------------------------------------------------------------------------------- 2,854,035.95 ****
1,329,787.57 Monthly Total (375,349.00) Budgeted (3,229,384.95) Remaining ##########
******* End of Report *********
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Trophy Club Municipal Utility District No. 1
Date: 9/17/2018
To: Board of Directors
From: John Robert Carman
Subject: General Manager’s Report
Regulatory Updates
Sanitary Sewer Overflows (SSO) – One SSO occurred since the last Board meeting. This SSO
was reported at 6 Straight Creek Ct. in Trophy Club Texas. An estimated 1000 gallons spilled,
and the spill was reported to TCEQ in Austin and TCEQ Region 4 in Fort Worth as required. This
sewer serves the facilities in the commercial business complex on the north side of the west
bound 114 frontage road, west of Trophy Club Drive.
Breaks and Leaks – Two breaks or leaks have occurred since the last Board meeting:
A directional drilling operation hit our 12 inch main on Trophy Club Drive north of the
traffic circle.
A valve repair was conducted on Jennifer Court.
Bacteria samples were taken and submitted to the state as required. No positive bacteria
samples were found.
Compliance Investigation ‐ TCEQ has contacted us to schedule a compliance investigation for
both our water system and for the Town’s water system. The date for this investigation, which
happens every 3 years, is set for September 25, 2018.
Capital Improvement Projects
Interconnecting Pipeline Project Phase 1 – Contractor has completed boring under the road at
Trophy Club Drive and all the infrastructure for this phase has been completed. There are some
restoration punch list items that remain to complete but the system improvement has already
passed pressure and water quality testing criteria. The photo below shows the surface
restoration work being done on the west side of Trophy Club Drive where the bore pit was
located.
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Interconnecting Pipeline Project Phase 2 – The alignments for the segments requiring
easements is being finalized and will be presented in the October meeting. We anticipate a
presentation from the consultant on both the final alignment and the significant findings at the
50% design milestone.
WWTP – Work on Phase 3 of the plant upgrade continues. Additional segments of the loop on
the south side of the plant have been poured.
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As you can see the main contractor trailers have been pulled out so the road could be poured.
Joint Projects with Town ‐ The Phoenix Drive project is nearly 100% complete. While the
waterline portion of the project was complete some time ago, it appears that the road, curb
and gutter, and driveway transitions are also substantially complete. Construction on Indian
Creek cannot commence until Phoenix Drive complete.
Fire Department Summary
During the month of August the fire department responded to 66 emergency calls for service of which
we had 1 CPR save and 1 structure fire that came in within 40 minutes of each other. I am proud to say
that even with limited personnel on scene, two firefighters, Captain Sipes and Engineer Garrett were
able to begin treatment of a burned patient and put a good stop on a structure fire limiting the damage
to approximately 25% of the home while our EMS crew saved a life. The crew was on scene for 17
minutes by themselves until mutual aid arrived to bolster our on scene efforts. During the month 8
business inspections were completed and our inspector again worked closely with contractors at HG
Supply and Trophy Club Town Center to ensure that construction that is underway is following design
and code parameters. The department participated in hazardous materials, active shooter, pump
operations, and continuing education in EMS. The fire department had 127 public contacts consisting of
12 adults and 115 children for public education programs. Lastly the department began our Citizen’s
Fire Academy in which 11 of our citizens will get the opportunity to better understand our departmental
procedures and get to know their firefighters more intimately in a fun and exciting way. Last Thursday
night we trained them on extinguisher use and let them get a taste of vehicle extrication and hose
deployments and hose stream use. If you have any questions please contact Chief Carroll.
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FY October November December January February March April May June July August September Total Year
2008 63,250 47,082 33,371 37,194 31,472 30,766 40,313 48,829 78,091 91,664 115,042 75,494 692,568
2009 63,730 48,170 35,215 35,759 32,240 39,331 46,151 37,382 56,370 125,089 91,724 79,137 690,298
2010 39,794 39,713 29,547 30,305 25,328 23,279 41,646 53,439 102,921 89,760 128,687 82,331 686,750
2011 70,502 50,909 44,365 35,983 27,845 55,972 69,165 61,467 99,326 117,707 170,464 123,692 927,397
2012 85,869 53,571 40,815 30,616 31,665 35,263 47,194 84,905 114,104 137,174 144,573 108,622 914,371
2013 85,488 75,251 48,527 39,601 34,450 43,137 56,947 76,542 85,312 110,072 130,945 114,497 900,769
2014 82,660 48,813 34,482 39,767 37,085 54,794 66,337 84,384 99,240 92,913 113,135 110,873 864,483
2015 90,994 58,986 49,607 36,162 38,776 30,566 46,543 39,576 60,731 100,622 139,441 123,886 815,890
2016 108,951 41,936 39,028 39,622 44,551 49,498 55,181 50,827 65,390 115,687 119,611 98,945 829,227
2017 74,785 68,638 38,580 33,028 38,380 60,841 56,683 86,794 98,864 95,355 104,303 99,541 855,792
2018 83,228 69,099 48,144 34,592 40,658 43,411 60,079 89,802 118,899 126,588 125,531 840,031
FY October November December January February March April May June July August September Total Year
2008 64,370 50,090 35,320 36,610 34,630 34,750 42,900 63,116 78,399 114,256 98,670 72,551 725,662
2009 65,110 48,570 36,411 36,587 36,385 44,120 48,881 38,250 66,450 116,823 94,525 81,500 713,612
2010 40,803 41,600 32,700 31,400 30,145 27,240 43,400 62,646 113,049 94,950 131,650 76,159 725,742
2011 70,502 50,993 44,220 33,789 36,053 54,775 71,306 63,500 116,350 152,002 169,621 117,190 980,301
2012 83,750 54,245 41,650 34,740 31,581 46,519 62,649 100,402 110,324 153,813 139,005 123,045 981,723
2013 85,966 77,758 55,110 39,283 37,867 56,743 60,969 87,168 96,602 119,414 145,988 120,342 983,210
2014 81,909 51,769 39,769 48,758 42,395 61,100 71,283 96,481 95,206 110,173 123,369 115,607 937,819
2015 106,251 67,825 58,659 45,691 39,675 35,752 56,704 48,637 72,934 117,302 143,413 142,394 935,237
2016 106,731 52,616 43,708 46,945 50,721 55,178 60,434 55,562 68,138 112,533 128,963 104,664 886,193
2017 82,677 77,937 43,792 43,207 43,024 69,549 65,723 94,452 103,867 101,184 114,872 109,769 950,053
2018 91,439 78,282 55,745 40,796 40,750 51,711 67,217 97,980 124,109 155,354 144,015 947,398
FY October November December January February March April May June July August September
2008 2869 2857 2867 2853 2865 2865 2855 2897 2897 2914 2927 2929
2009 2946 2952 2956 2976 2977 3013 3014 3004 3056 3064 3083 3105
2010 3113 3127 3146 3151 3168 3201 3210 3229 3251 3260 3282 3298
2011 3318 3334 3351 3358 3366 3392 3409 3465 3433 3471 3559 3573
2012 3542 3540 3582 3640 3667 3701 3725 3735 3759 3796 3815 3863
2014 Total 4139 4157 4173 4206 4209 4219 4240 4268 4280 4308 4333 4339
2014 MUD 3014 3015 3014 3028 3026 3031 3037 3052 3058 3072 3078 3080
2014 PID 1125 1142 1159 1178 1183 1188 1203 1216 1222 1236 1255 1259
2015 Total 4353 4363 4377 4404 4413 4429 4443 4459 4478 4486 4498 4517
2015 MUD 3083 3087 3095 3119 3120 3122 3123 3128 3133 3134 3137 3149
2015 PID 1270 1276 1282 1285 1293 1307 1320 1331 1345 1352 1361 1368
2016 Total 4531 4538 4556 4568 4593 4604 4607 4616 4622 4627 4632 4636
2016 MUD 3155 3158 3167 3172 3176 3181 3183 3186 3188 3192 3196 3200
2016 PID 1376 1380 1389 1396 1417 1423 1424 1430 1434 1435 1436 1436
2017 Total 4644 4647 4661 4657 4663 4666 4670 4676 4685 4690 4696 4700
2017 MUD 3208 3210 3220 3216 3221 3224 3228 3234 3242 3247 3252 3256
2017 PID 1436 1437 1441 1441 1442 1442 1442 1442 1443 1443 1444 1444
2018 Total 4701 4706 4712 4716 4720 4724 4724 4728 4732 4735 4736 0
2018 MUD 3257 3262 3268 3272 3276 3280 3280 3284 3288 3291 3292
2018 PID 1444 1444 1444 1444 1444 1444 1444 1444 1444 1444 1444
Water Operations Report
Water Billed
Water Pumped
Active Connections
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
October November December January February March April May June July August September
WATER BILLED IN THOUSANDS OF GALLONS
2014
2015
2016
2017
2018
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
October November December January February March April May June July August September
WATER PUMPED IN THOUSANDS OF GALLONS
2014
2015
2016
2017
2018
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Influent EffluentInfluent EffluentInfluent Effluent2‐Aug 39.5 0.2 99.5% 114 2.0 98.2% 222 1.0 99.5%3‐Aug 47 0.2 99.6% 120 2.0 98.3% 210 1.0 99.5% 7‐Aug 42.5 0.2 99.5% 194 2.0 99.0% 208 1.0 99.5%8‐Aug 38.5 0.20 99.5% 133 2.0 98.5% 225 1.0 99.6% 14‐Aug 35 0.20 99.4% 105 2.0 98.1% 109 1.5 98.6%15‐Aug 42 0.20 99.5% 101 2.0 98.0% 115 1.0 99.1% 20‐Aug 35.5 0.45 98.7% 191 2.0 99.0% 200 1.0 99.5%22‐Aug 42.2 0.40 99.1% 102 2.0 98.0% 178 1.0 99.4%27‐Aug 37.5 1.4 96.3% 168 2.0 98.8% 210 1.0 99.5%28‐Aug 42 0.2 99.5% 172 2.0 98.8% 225 1.0 99.6%99.1%98.5%99.4%August 2018 ResultsAmmonia‐NCBOD5TSS0.372.01.1Ammonia‐NCBOD5TSSDate% Removal% Removal% RemovalReportSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet213 of 221
Max mg/L0.49Aver mg/L0.294Max mg/L2.0Aver mg/L2.0Ammonia NitrogenCarbonaceous Biochemical Demand (CBOD5)0.210.3300.4900.2510.2800.2200.2000.37000.511.522.533.5Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18NH‐3 mg/LAveragePermit Limit2.02.02.02.02.02.02.02.00.0001.0002.0003.0004.0005.0006.000Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18CBOD5AveragePermit LimitSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet214 of 221
Max mg/L1.04Aver mg/L1.0Max mg/L8.8Aver mg/L5.1Total Suspended Solids (TSS)Nitrate - Nitrogen1.01.01.01.01.01.01.01.00.02.04.06.08.010.012.014.0Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18TSSAveragePermit Limit8.84.07.44.73.53.84.64.00.05.010.015.020.025.030.0Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18Nitrate‐NAveragePermit LimitSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet215 of 221
Max mg/L5.0Aver mg/L2.0Max mg/L7.8Min mg/L7.2Aver mg/L7.3Potential for Hydrogen (pH)E. Coli1.04.01.05.02.01.01.01.00.020.040.060.080.0100.0120.0140.0Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18E. ColiAveragePermit Limit7.27.27.27.37.37.27.27.57.37.47.47.37.67.77.57.80.01.02.03.04.05.06.07.08.09.010.0Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18pH MinAveragePermit Limit MinPermit Limit MaxpH MaxSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet216 of 221
Max mg/L7.8Aver mg/L7.4 Dissolved Oxygen (DO)7.87.57.87.67.47.47.06.50.01.02.03.04.05.06.07.08.09.0Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18 Dec‐18DOAveragePermit LimitSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet217 of 221
October November December January February March April May June July August September
ebills 796 828 829 834 839 844 841 849 848 851 860
Bills Mailed 3906 3900 3912 3911 3908 3913 3921 3935 3956 3946 3948
Bank Draft 631 623 639 653 657 656 655 654 660 651 654
Credit Card Draft 1018 1020 1026 1033 1042 1056 1054 1056 1067 1068 1061
Online Payments 1037 1079 1,072 1,065 1,086 1,097 1,019 1,080 1,084 1128 1130
Late Notices 391 420 457 362 424 407 299 355 413 352 427
Disconnects 25 27 27 25 22 27 24 17 20 20 16
M 3257 3262 3268 3272 3276 3280 3280 3284 3288 3291 3292
Connections P 1444 1444 1444 1444 1444 1444 1444 1444 1444 1444 1444
October November December January February March April May June July August September
ebills 758 758 778 780 780 799 810 819 821 809 820 819
Bills Mailed 3870 3866 3900 3884 3875 3876 3877 3890 3907 3903 3920 3910
Bank Draft 624 610 623 608 617 620 622 626 637 645 641 631
Credit Card Draft 882 897 949 944 945 927 964 960 964 969 978 1011
Online Payments 1041 1057 1,029 1,028 1,025 1,062 1,027 1,062 1,071 1065 1075 1087
Late Notices 506 455 471 382 491 500 476 439 435 466 406 467
Disconnects 30 37 37 44 35 51 61 40 45 44 23 11
3208 3210 3214 3216 3221 3224 3228 3234 3242 3247 3252 3256
Active Connections 1436 1437 1441 1441 1442 1442 1442 1442 1443 1443 1444 1444
Trophy Club MUD #1
Utility Billing Report
Fiscal Year 2018
Fiscal Year 2017
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MUD Permits
Month: August 2018
Date of
Permit Permit No.
Customer Deposit
135-25030
Due to FW Water 135-
20500 Oversize Meter 135-49075
Plumbing
Inspections 135-
47035
Sewer
Inspections 135-
47045 Fire Line 135-49900
Misc Income
135-49900 Total
8/2/2018 2018-0038 75.00$ 1,173.00$ 343.00$ 150.00$ 50.00$ 1,791.00$
8/27/2018 2018-0043 75.00$ 1,173.00$ 343.00$ 150.00$ 50.00$ 1,791.00$
-$
-$
Total 150.00$ 2,346.00$ 686.00$ 300.00$ 100.00$ -$ -$ 3,582.00$
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135-10175 Bank of the West MMA (XXX6372) General Fund Operating $0 $715,532 $715,532
135-10250 TexPool O & M (XXXXX0002)-General Fund Operating ***$0 $3,262,075 $3,262,075
135-10300 Prosperity Bank (XXX8701) General Fund Operating *$314,910 $352,322 $667,232
135-10305 Prosperity Bank Reserve-Savings Acct (XXXXX7724)$982,658 $0 $982,658
135-11100 Petty Cash Administration $0 $150 $150
135-11150 Petty Cash Utility Billing $0 $450 $450
137-10250 TexPool O & M (XXXXX0002) GASB Replacement $596,426 $0 $596,426
517-10250 TexPool Construction Tax (XXXXX011) WWTP Improvements $0 $0 $0
517-10300 Prosperity Bank Construction WWTP Improvements $0 $0 $0
519-10250 Texpool Revenue Bond Construction (XXXXX015) SWIFT $0 $0 $0
519-11155 Cash-Bond Escrow Bank of Texas (SWIFT)$749,385 $0 $749,385
528-10250 TexPool Revenue Bond Reserve (XXXXX014) WWTP Improvements $591,576 $0 $591,576
533-10250 TexPool Tax I & S (XXXXX0003)$49,080 $0 $49,080
533-10300 Prosperity Bank (XXX8701) Tax I&S $4,573 $0 $4,573
534-10250 TexPool Revenue I & S (XXXXX013) WWTP Improvements $19,530 $0 $19,530
535-10250 Texpool Revenue I & S (XXXXX017) SWIFT $2,580 $0 $2,580
$3,310,717 $4,330,529 $7,641,246
Amount available in cash (MUD Accounts)$4,330,529
Amount available for spending (MUD Accounts)$4,330,529
* 08/31/18 Customer Water Deposits $314,910
122-10250 TexPool O & M (XXXXX0002)-Fire Operating Cash $0 $594,538 $594,538
122-10300 Prosperity Bank (XXX8701) Fire Operating $0 $0 $0
$0 $594,538 $594,538
Amount available in cash (Fire Department Accounts)$594,538
Amount available for spending (Fire Department Accounts)$594,538
715,532$ Bank of the West MM
352,322$ Prosperity General Fund
3,262,075$ Texpool General Fund
600$ Petty Cash
Total General Fund 135 Available for Spending 4,330,529$
Nonspendable Fund Balance (Prepaids)3,486$
Assigned Fund Balance (FY2018 Capital Projects plus prior year carry forward)1,778,760$
Unassigned Fund Balance 2,368,122$
Current Year Revenue/Expenses 2,033,922$
Total Nonspendable, Assigned & Committed Fund Balances - General Fund 135 $6,184,290
General Fund 135 Available
General Fund 135 Fund Balances
Fire Department Cash
CASH STATUS AS OF AUGUST 2018 Restricted -
Unable to be spent
Unrestricted-
Available for
spending
Total in Accounts
(Restricted &
Unrestricted)
September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
220 of 221
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September 17. 2018 Public Hearing Regular Meeting
Agenda Packet
221 of 221