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HomeMy WebLinkAbout2019-0423B Resolution Amending FY19 BudgetResolution No. 2019-0423B RESOLUTION NO. 2019-0423B A RESOLUTION AMENDING FISCAL YEAR 2019 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 2019 fiscal year budget for the District on September 17, 2018; and WHEREAS, the Board of Directors now desires to amend its 2019 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 matters and facts stated in the preamble to this Resolution are hereby found to be true and correct and are incorporated as a part of this Resolution Section 2. The Board of Directors hereby amends the fiscal year budget for the 2019 Fiscal Year. The 2019 Fiscal Year Budget amendments in the form attached hereto are hereby approved for all purposes. Section 3. A copy of this Resolution amending the Fiscal Year 2019 Budget, including the budget amendments approved hereby, shall be attached to the meeting minutes of April 23, 2019. Section 4. 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. 1 of 3 Resolution No. 2019-0423B EXHIBIT "A" (Amended Budget) 3 of 3 Resolution No. 2019-0423B RESOLVED, PASSED AND APPROVED this 23rd day of April 2019. ATTEST: 5kt�)k,N Steve Flynn, Secre itry Board of Directors 2 of 3 —7 William C4 -Rose, Vice President Board of Directors 0, Ist I CLU/ ///,, / g,1AR,9g. ( * ( ) :C�! •W . p'D= .o • ��i• c•r_ • 2' 7; T---..,... . ii• '•.XAS "71?TtIIO General Fund Budget Amendment FY 2019 Resolution No. 2019-0423B Exhibit "A" Account Description FY2019 Adopted FY 2019 Amended FY 2019 Net Change Change YTD Total 3/31/2019 Comments 135-40000-000-000 135-40002-000-000 135-40015-000-000 135-40025-000-000 135-47000-000-000 135-47005-000-000 135-47025-000-000 135-47030-000-000 135-47035-000-000 135-47045-000-000 135-47070-000-000 135-48010-000-000 General Fund Revenues Property Taxes Property Taxes/Delinquent Property Taxes/P & I PID Surcharges Water Sewer Penalties Service Charges (Disconnect Fees) Plumbing Inspections Sewer Inspections TCCC Effluent Charges Utility Fees 132,384 132,384 300 300 300 300 171,983 171,983 6,599.484 6.599,484 3,412,665 3,412,665 136,418 136,418 17,000 17,000 1,500 1,500 4,500 4,500 60,000 60,000 123,770 222 392 1,801,298 1,565,558 50.544 8.425 750 2,250 22 1 135-49010-000-000 Interest Income 20,000 80,000 60,000 300.00% 63,781 TexPool Interest rates increased and more reserves 1 135-49016-000-000 Cell Tower Revenue 14,146 14,146 - 7,400 135-49018-000-000 Building Rent Income 7,000 7,000 - 3,500 135-49026-000-000 Proceeds from Sale of Assets 10,000 55,000 45,000 450.00% 52,600 Sell of Assets- Higher than expected for Vac truck, Camera Van, & On Call Truck 1 135-49035-000-000 1 Prior Year Reserves 358,600 358,600 - Vac Truck 1 135-49036-000-000 18656 Reserves - 266,613 266,613 - VFD Coverage 1 135-49075-000-000 Oversize Meter Reimbursement 18,522 18,522 - 5,488 1 135-49141-000-000 Interfund Transfer In - - - - 1 135-49900-000-000 Intergov Transfer In - - - - 135-49900-000-000 MiscellaneoecIncome ncome Miscellaneous 7,000 7,000 9,628 'JE Transfer 4,200 to 135-55080-010 boring/tap offset expense 1 135-49901-000-000 Records Management Revenue - - - 2 1 135-49903-000-000 Recovery of Prior Year Expense- - - - 1 135-00000-000-000 Reimbursement from 2.42 Revenue Bond -Eng 10,613,203 I 11,343,416 1 730,2131 6.88%1 3,695,630 Water General Fund Expenses 135-50005-010-000 Salaries& Wages 135-50010-010-000 Overtime 135-50016-010-000 Longevity 135-50017-010-000 Certification 135-50020-010-000 Retirement 135-50026-010-000 Medical Insurance 135-50027-010-000 Dental Insurance 135-50028-010-000 Vision Insurance 135-50029-010-000 Life Insurance & Other 135-50030-010-000 Social Security Taxes 135-50035-010-000 Medicare Taxes 135-50040-010-000 Unemployment Taxes 135-50045-010-000 Workman's Compensation 135-50060-010-000 Pre-emp Physicals/Testing 135-50070-010-000 Employee Relations 135-55005-010-000 Angineenng 326,755 326,755 20,000 20,000 3,620 3,620 4,800 4,800 33,304 33,304 74,818 74,818 4,317 4,317 701 701 3,131 3,131 22,021 22,021 5,150 5,150 1,080 1,080 12,895 12,895 200 200 300 300 20,000 20,000 137.047 5.313 3.620 1.100 14.656 21.505 1.426 235 1.298 8.900 2.081 768 5.315 135-55080-010-000 Maintenance & Repairs 135-55085-010-000 Generator Maintenance & Repairs 135-55090-010-000 Vehicle Maintenance 135-55105-010-000 Maintenance -Heavy Equipment 135-55120-010-000 Cleaning Services 135-55135-010-000 Lab Analysis - MUD 135-60010-010-000 Communications/Mobiles 135-60020-010-000 Electricity 135-60066-010-000 Publications/Books/Subscripts 135-60070-010-000 Dues & Memberships 135-60080-010-000 Schools & Training 135-60090-010-000 Safety Program 135-60100-010-000 Travel & per diem 135-60105-010-000 Rent/Lease Equipment 135-60135-010-000 TCEQ Fees & Permits - MUD 135-60150-010-000 Wholesale Water 135-60245-010-000 Miscellaneous Expenses 135-60280-010-000 Property Maintenance 135-60285-010-000 Lawn Equipment & Maintenance 135-60332-010-000 Interfund Transfer Out- Revenue l&S 135-60333-010-000 Interfund Transfer Out- Bond Reserve 135-60334-010-000 Interfund Transfer Out -Bank Reserve Account 135-60360-010-000 Furlriture/Equipment<$5000 135-65005-010-000 Fue`& Lube 135-65010-010-000 Uniforms 135-65030-010-000 Chemicals 135-65035-010-000 Small Tools 135-65040-010-000 Safety Equipment 135-65050-010-000 Meter Expense 135-65053-010-000 /Neter Change Out Program 100,000 1 153,000 1 53,000 1 53.00% 3,000 3,000 - 1,906 5,000 5,000 - 1,643 3,500 3,500 - - 5,214 5,214 - - 6,500 6,500 - 3,170 5,000 5,000 - 1,881 154,204 154,204 - 49,978 1,000 1,000 - 500 500 - 61 4,651 4,651 - 996 400 400 2,345 2,345 1,500 1,500 - - 58,000 58,000 - 12,124 3,013,494 3,013,494 - 590,339 200 200 - - 3,000 3,000 - 336 14,750 14,750 - 2,840 585,209 585,209 - 151,037 55,193 55,193 - 27,600 200,000 200,000 2,500 2,500 15,000 15,000 - 4,708 5,190 5,190 - 1,417 20,000 20,000 - 11,337 1,200 1,200 1,000 1,000 70,000 70,000 - 17,862 87,000 87,000 - 31,482 90,108 I Increase due to Water Line Break Settlement 53K, JE transfer Misc Rev boring offset 135-69005-010-000 Capital Outlays 453,000 1 719,613 1 266,613 1 58.85%I 429,047 IVFD Increase of cost from Reserves- $266,613, YTD total till decrease transfer to 520 fund 135-69008-010-000 Short Term Debt -Principal 135-69009-010-000 Short Term Debt -Interest 135-69195-010-000 Gasb34/Reserve for Replacement 135-69281-010-000 Water Tank Inspection Contract 135-55135-010-001 Lab Analysis - PID 135-60135-010-001 TCEQ Fees & Permits - PID Subtotal Water Wastewater 135-50005-020-000 Salaries & Wages 135-50010-020-000 Overtime 135-50016-020-000 Longevity 135-50017-020-000 Certification 135-50020-020-000 Retirement 135-50026-020-000 Medical Insurance 135-50027-020-000 Dental Insurance 135-50028-020-000 Vision Insurance 135-50029-020-000 Life Insurance & Other 135-50030-020-000 Social Security Taxes 135-50035-020-000 Medicare Taxes 135-50040-020-000 Unemployment Taxes 135-50045-020-000 Workman's Compensation 135-50060-020-000 Pre-emp Physicals/Testing 135-50070-020-000 Employee Relations 135-55005-020-000 Engineering 135-55070-020-000 Independent Labor 135-55080-020-000 Maintenance & Repairs 1 135-55085-020-000 Generator Maintenance & Repairs 135-55090-020-000 Vehicle Maintenance 135-55105-020-000 Maintenance -Heavy Equipment 135-55120-020-000 Cleaning Services 135-55125-020-000 Dumpster Services 135-55135-020-000 Lab Analysis 135-60010-020-000 Communications/Pagers/Mobiles 135-60020-020-000 Electricity 135-60066-020-000 Publications/Books/Subscripts 135-60070-020-000 Dues & Memberships 135-60080-020-000 Schools & Training 135-60090-020-000 Safety Program 30,068 30,068 - 30,068 4,124 4,124 - 2,284 75,000 75,000 - 75,000 120,000 120,000 - 99,877 2,000 2,000 - 815 5,641,835 5,961,448 319,613 421,699 421,699 30,000 30,000 7,445 7,445 8,700 8,700 43,276 43,276 91,627 91,627 5,104 5,104 826 826 4,495 4,495 29,006 29,006 6,784 6,784 1,260 1,260 16,941 16,941 400 400 300 300 30,000 30,000 15,000 15,000 5.67% 1,841,181 157,492 16,192 7,445 4,300 18,669 32,706 2,137 344 1,836 10,787 2,523 972 6,885 38 2,921 88,000 10,000 8,000 1,500 133,000 10,000 8,000 7,000 45,000 5,500 51.14% 366.67% 86,809 4,551 1,119 6,803 5,214 5,214 - - 75,000 75,000 - 38,706 35,000 35,000 - 23,731 5,000 5,000 - 2,346 174,165 174,165 - 76,406 200 200 300 300 7,155 7,155 1,000 1,000 69 863 101 Increase due to Engineering CP&Y & repair of exposed pipe in creek Unbudgeted Maintenance on Track hoe Resolution No. 2019-0423B General Fund Budget Amendment FY 2019 Exhibit "A" Account Description FY 2019 FY 2019 % Net Change Change 3/31/201 135-60100-020-000 Travel & per diem 135-60105-020-000 Rent/Lease Equipment 135-60125-020-000 Advertising 135-60135-020-000 TCEQ Fees & Permits 135-60245-020-000 Miscellaneous Expenses 135-60280-020-000 Property Maintenance 135-60285-020-000 Lawn Equipment & Maintenance 135-60331-020-000 Intertund Transfer Out -Tax l&S 135-60332-020-000 Intertund Transfer Out- Revenue l&S 135-60333-020-000 Intertund Transfer Out -Bond Reserve 135-60334-020-000 Intertund Transfer Out -Bank Reserve Account 135-60360-020-000 Furniture/Equipment< $5000 135-65005-020-000 Fuel & Lube 135-65010-020-000 Uniforms 135-65030-020-000 Chemicals 135-65035-020-000 Small Tools 135-65040-020-000 Safety Equipment 135-65045-020-000 Lab Supplies 135-69005-020-000 Capital Outlays 135-69008-020-000 Short Term Debt -Principal 135-69009-020-000 Short Term Debt -Interest 135-69195-020-000 Gasb34(Reserve for Replacement Subtotal Wastewater 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 135-60066-026-000 Publications/Books/Subscripts 135-60070-026-000 Dues & Memberships 135-60075-026-000 Meetings 135-60080-026-000 Schools & Training 135-60100-026-000 Travel & per diem 135-60245-026-000 Miscellaneous Expenses Subtotal Board of Directors 1,895 5,000 2,500 30,000 450 5,000 11,600 120,053 688,330 125,187 200,000 3,500 12,500 5,495 30,000 1,200 1,200 20,000 330,000 109,858 14,917 30,000 2,872,082 1,895 5,000 2,500 30,000 450 5,000 11,600 120,053 688,330 125,187 200,000 3,500 12,500 5,495 30,000 1,200 1,200 20,000 688,600 109,858 14,917 30,000 3.281.182 Comments 175 16,545 225 1,884 65.483 325,221 62.592 6.196 2,060 16.301 55 1,096 3,350 358,600 108.67% 409.100 14.24% 485,752 39.859 3.028 30.000 1,566,571 30 30 - 13 150 150 - - 750 750 - 650 1,300 1,300 - 34 4,000 4,000 - 920 5,000 5,000 - 339 2,000 2,000 - - 13.230 13.230 0.00% 1,956 Administration 135-50005-030-000 Salaries & Wages 441,006 441,006 - 170.646 135-50010-030-000 Overtime 2,000 2,000 - 47 135-50016-030-000 Longevity 1,833 1,833 - 1.833 135-50020-030-000 Retirement 41,148 41,148 - 17.319 135-50026-030-000 Medical Insurance 81,895 81,895 - 27.208 135-50027-030-000 Dental Insurance 4,291 4,291 - 1.587 135-50028-030-000 Vision Insurance 701 701 - 258 135-50029-030-000 Life Insurance & Other 4,495 4,495 - 1.749 135-50030-030-000 Social Security Taxes 27,580 27,580 - 10.227 135-50035-030-000 Medicare Taxes 6,450 6,450 - 2.392 135-50040-030-000 Unemployment Taxes 1,260 1,260 - 911 135-50045-030-000 Workman's Compensation 1,295 1,295 - 600 135-50060-030-000 Pre-emp Physicals/Testing 500 500 - 104 135-50070-030-000 Employee Relations 5,000 5,000 - 3.019 135-55005-030-000 Engineering - - - - 135-55030-030-000 Software & Support 77,849 77,849 - 40.815 135-55045-030-000 Legal - - - 69.594 135-55070-030-000 Independent Labor 175,000 175.000 - 4.540 135-55080-030-000 Maintenance & Repairs 20,000 20,000 - 928 135-55085-030-000 Generator Maintenance & Repairs 10,000 10,000 - 4,345 135-55100-030-000 Budding Maint & Supplies - - - 61,705 135-55120-030-000 Cleaning Services 10,000 10,000 - 3,496 135-55160-030-000 Professional Outside Services 66,055 66,055 - 61,705 135-55165-030-000 Collection Fees - - - - 135-55205-030-000 Utility Billing Contract 9,000 9,000 - 3,496 135-60005-030-000 Telephone 23,500 23,500 - 7,575 135-60010-030-000 Communications/Mobiles 4,000 4,000 - 1,425 135-60020-030-000 Electnoty 8,690 8,690 - 3,067 135-60025-030-000 Water 2,000 2,000 - 333 135-60035-030-000 Postage 30,000 30,000 - 9,977 135-60040-030-000 Bank Service Charges & Fees 55,560 55,560 - 33,608 135-60050-030-000 Bad Debt Expense 1,500 1,500 - - 135-60055-030-000 Insurance 65,000 65,000 - 37,816 135-60066-030-000 Publications/Books/Subscripts 1,000 1,000 - - 135-60070-030-000 Dues & Memberships 6,000 6,000 - 4,109 135-60075-030-000 Meetings 400 400 135-60079-030-000 Public Education 6,000 6,000 135-60080-030-000 Schools & Training 8,950 8,950 - 135 135-60100-030-000 Travel & per diem 4,345 4,345 - 9 135-60110-030-000 Physicals/Testing 200 200 - 135-60115-030-000 Elections - - - 135-60125-030-000 Advertising 25,000 25,000 - 135-60235-030-000 Security 1,288 1,288 - 144 135-60245-030-000 Miscellaneous Expenses 500 500 124 135-60246-030-000 General Manager Contingency 17,000 17,000 135-60270-030-000 4th of July Celebration 135-60285-030-000 Lawn Equipment & Maintenance 135-60336-030-000 Intertund Trans Out IMUD1 I&5) 135-60360-030-000 Furgiture/Equipment < $5000 135-65010-030-000 Uniforms 135-65055-030-000 Hardware IT 135-65085-030-000 Office Supplies 135-65090-030-000 Printer Supplies & Maintenance 135-65095-030-000 Maintenance Supplies 135-65105-030-000 Printing 135-69005-030-000 Capital Outlays 135-69170-030-000 Copier Lease Installments Subtotal Administration Non Departmental 135-55045-039-000 135-55055-039-000 135-55060-039-000 135-55065-039-000 Legal Auditing Appraisal Tax Admin Fees Subtotal Non Departmental 2,500 2,050 7,064 6,000 3,500 4,000 2,500 280,000 4,000 1,559,905 2,500 2,050 7,064 6,000 3,500 4,000 2,500 280,000 4,000 1,559,905 milk 137,000 137,000 30,800 30,800 11,714 11,714 4,800 4,800 184,314 184,314 0.00% 3,026 4,929 2,111 40,774 1,644 639,329 60,816 26,460 6,834 3,653 0.00% 97,762 Vac Truck Expense this FY- Carryove Total General Fund Revenues 10,613,203 11,343,416 730,213 6.88% 3,695,630 Total General Fund Expenses 10,271,366 11,000,079 728,713 7.09% 4,146,799 Net Budget Surplus (Deficit) 341,837 343,336 1,500 -0.21%1 (451,169)