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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  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 1 of 221     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  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 2 of 221       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).  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 3 of 221     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    September 17. 2018 Public Hearing Regular Meeting Agenda Packet 4 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 5 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 6 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 7 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 8 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 9 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 10 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 11 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 12 of 221     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:  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 13 of 221     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.    September 17. 2018 Public Hearing Regular Meeting Agenda Packet 14 of 221     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   September 17. 2018 Public Hearing Regular Meeting Agenda Packet 15 of 221      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.  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 16 of 221          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    September 17. 2018 Public Hearing Regular Meeting Agenda Packet 17 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 18 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 19 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 20 of 221 EXHIBIT “A”     (Amended Budget) September 17. 2018 Public Hearing Regular Meeting Agenda Packet 21 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 22 of 221 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 23 of 221 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 24 of 221 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 25 of 221 135-65040-010-000 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 Agenda Packet 27 of 221 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 Agenda Packet 28 of 221 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 Agenda Packet 29 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 30 of 221 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 Agenda Packet 31 of 221 EXHIBIT “A” (Approved FY 2019 Budget) September 17. 2018 Public Hearing Regular Meeting Agenda Packet 32 of 221 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 Agenda Packet 33 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 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 Agenda Packet 34 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 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 $2,858,282 *Based on ave. rate of 3.9% for 20 years RENT CALCULATION FOR FIRE STATION TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1 PROPOSED FISCAL YEAR 2019 BUDGETSeptember 17. 2018 Public Hearing Regular Meeting Agenda Packet 44 of 221 Category FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 Water Water System Improvements Water Line Replacement- Carnoustie\Creek 275,000$ -$ -$ -$ -$ 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 Agenda Packet 45 of 221 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 Agenda Packet 46 of 221 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 Agenda Packet 47 of 221 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 Agenda Packet 48 of 221 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 Agenda Packet 49 of 221 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 Agenda Packet 50 of 221 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 51 of 221 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 Agenda Packet 52 of 221 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 Agenda Packet 53 of 221 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 Agenda Packet 54 of 221 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 Agenda Packet 55 of 221 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 Agenda Packet 56 of 221 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 Agenda Packet 57 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 58 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 59 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 60 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 61 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 62 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 63 of 221 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: September 17. 2018 Public Hearing Regular Meeting Agenda Packet 64 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 65 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 66 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 67 of 221 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, September 17. 2018 Public Hearing Regular Meeting Agenda Packet 68 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 69 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 70 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 71 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 72 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 73 of 221 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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 74 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 75 of 221 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  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 76 of 221 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: September 17. 2018 Public Hearing Regular Meeting Agenda Packet 77 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 78 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 79 of 221 EXHIBIT "A" (Notice to Purchaser) September 17. 2018 Public Hearing Regular Meeting Agenda Packet 80 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 81 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 82 of 221 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 Agenda Packet 83 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 84 of 221 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 Agenda Packet 85 of 221     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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 86 of 221     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”.. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 87 of 221     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 Agenda Packet 88 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 89 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 90 of 221     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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 91 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 92 of 221      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; September 17. 2018 Public Hearing Regular Meeting Agenda Packet 93 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 94 of 221     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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 95 of 221     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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 96 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 97 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 98 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 99 of 221     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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 100 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet101 of 221     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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 102 of 221     EXHIBIT "D" EXECUTED CERTIFICATIONS OF RECEIPT AND REVIEW OF INVESTMENT POLICY September 17. 2018 Public Hearing Regular Meeting Agenda Packet 103 of 221     EXHIBIT "E" TRAINING CERTIFICATES FOR INVESTMENT OFFICER   September 17. 2018 Public Hearing Regular Meeting Agenda Packet 104 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet105 of 221 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.         September 17. 2018 Public Hearing Regular Meeting Agenda Packet 107 of 221 DRAFT    DRAFT  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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 108 of 221 DRAFT    DRAFT  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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 109 of 221 DRAFT    DRAFT  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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 110 of 221 DRAFT    DRAFT  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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 111 of 221 DRAFT    DRAFT  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. September 17. 2018 Public Hearing Regular Meeting Agenda Packet 112 of 221 DRAFT    DRAFT  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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 113 of 221 DRAFT    DRAFT  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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 114 of 221 DRAFT    DRAFT  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 __________?? September 17. 2018 Public Hearing Regular Meeting Agenda Packet 115 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 116 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 117 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 118 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 119 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 1 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 120 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 2 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 121 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 1 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 122 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 2 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 123 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 3 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 124 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 125 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 3 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 126 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 4 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- September 17. 2018 Public Hearing Regular Meeting Agenda Packet 127 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 5 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 128 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 6 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 129 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 7 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 130 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 8 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 131 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 9 20:16 09/08/18 Budget Summary with Amendment 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 132 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 10 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 135-50005-030-000 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 133 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 11 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 134 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 12 20:16 09/08/18 Budget Summary with Amendment 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 135 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 13 20:16 09/08/18 Budget Summary with Amendment 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 136 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 4 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 137 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 5 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: 135-47005-000-000 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 138 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 6 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 139 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 7 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 140 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 8 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 141 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 9 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 142 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 10 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 143 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 11 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 144 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 12 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 145 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 13 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 146 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 14 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 147 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 15 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 148 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 16 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 149 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 17 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 150 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 18 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 151 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 19 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 152 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 20 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 153 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 21 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 154 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 22 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 155 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 23 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 156 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 24 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 157 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 25 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 158 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 26 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 159 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 27 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 160 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 28 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 161 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 29 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 162 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 30 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 163 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 31 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 164 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 32 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 165 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 33 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 166 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 34 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 167 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 35 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 168 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 36 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 169 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 37 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 170 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 38 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 171 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 39 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 172 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 40 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 ########## September 17. 2018 Public Hearing Regular Meeting Agenda Packet 173 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 41 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 174 of 221 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 - September 17. 2018 Public Hearing Regular Meeting Agenda Packet 175 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 14 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 176 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 15 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 177 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 16 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- September 17. 2018 Public Hearing Regular Meeting Agenda Packet 178 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 179 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 180 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 181 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 182 of 221 . 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- September 17. 2018 Public Hearing Regular Meeting Agenda Packet 183 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 184 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 185 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 186 of 221 . 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- September 17. 2018 Public Hearing Regular Meeting Agenda Packet 187 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 188 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 189 of 221 . 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- September 17. 2018 Public Hearing Regular Meeting Agenda Packet 190 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 191 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 192 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 193 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 194 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 195 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 196 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 197 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 198 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 199 of 221 . 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 200 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 51 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 201 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 52 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 202 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 203 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 25 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 204 of 221 . glbase_tbam skrolczyk Trophy Club MUD No.1 Page 26 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 ********* September 17. 2018 Public Hearing Regular Meeting Agenda Packet 205 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 53 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 206 of 221 . glpdatb2 skrolczyk Trophy Club MUD No.1 Page 54 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 ********* September 17. 2018 Public Hearing Regular Meeting Agenda Packet 207 of 221 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.  September 17. 2018 Public Hearing Regular Meeting Agenda Packet 208 of 221   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.      September 17. 2018 Public Hearing Regular Meeting Agenda Packet 209 of 221   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.     September 17. 2018 Public Hearing Regular Meeting Agenda Packet 210 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 211 of 221 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 212 of 221 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 September 17. 2018 Public Hearing Regular Meeting Agenda Packet 218 of 221 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$ September 17. 2018 Public Hearing Regular Meeting Agenda Packet 219 of 221 135-10175 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 TC Meeting Spaces Modier October 2018 Powered by Calendars FS Conference Room FS Training Room PS Large Conference Room Svore Board Room Sun Mon Tue Wed Thu Fri Sat 40 41 42 43 44 ep , Oct :pm Trop Nov September 17. 2018 Public Hearing Regular Meeting Agenda Packet 221 of 221