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FY 2021 TCMUD Budget
Resolution No. 2020-0921A Adopting FY 2021 Budget CERTIFICATE OF RESOLUTION 2020-0921A 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 21, 2020, 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: Steve Flynn President Mark Chapman Vice President Kelly Castonguay Secretary/Treasurer William C. Rose Director Gregory Wilson 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 2021 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 Page 1 of 5 Resolution No. 2020-0921A Adopting FY 2021 Budget 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 21st day of September 2020. Kelly Castonguay, Secretary/Treasurer Board of Directors a rie Slaght, District Secreta 7t Page 2 of 5 Resolution No. 2020-0921A Adopting FY 2021 Budget RESOLUTION NO. 2020-0921A A RESOLUTION APPROVING THE 2021 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 2021 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 2021, 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 21, 2020 meeting. Page 3 of 5 Section 5. passage. Resolution No. 2020-0921A Adopting FY 2021 Budget That this Resolution shall become effective immediately upon its RESOLVED, PASSED AND APPROVED by the Board of Directors of Trophy Club Municipal Utility District No. 1, this the 21st day of September 2020. Ste Flynn, President Board of Directors Kelly Castonguay, Secretary/Treasurer Board of Directors ,kLIh�� / ! `-L�urte Slaght, Distric ecretary L2 Page 4 of 5 ,00111111/1/41, � `,\�A G� 444 pQ • .'s•PRRgNT.0,0 o7 1:-. — Z.: .•L Oz,"•• --•O S z — •w .o Gam. �• •• rEX A9 • `pP� ///�//, ,O/STRIG \��\��\\ Resolution No. 2020-0921A Adopting FY 2021 Budget EXHIBIT "A" (Approved FY 2021 Budget) Page 5 of 5 FY 2021 Adopted Annual Budget TROPHY CLUB MUNICIPAL UTILITY DISTRICT No. 1 Trophy Club Municipal Utility District No.1 100 Municipal Dr Trophy Club, TX 76262 (682) 831-4600 General Fund Revenue Tax Collections PID Surcharges Reserve Funds Total Revenue Water Expense Wastewater Expense Board of Directors Expense Administration Expense Non -Departmental Expense Total Expense Net Budget Surplus/Deficit Tax Debt Service Fund Revenue Tax Collections PID Surcharge Total Revenue Debt Service Expense FY 21 Budget Summary TAX RATE SUMMARY Fiscal Years M&O (General Fund) Tax M&O Fire Tax 1 & S (Debt Service) Tax 2020 0.00748 0.06738 0.03787 2021 0.00709 0.06476 0.03589 Total Tax Rate: 0.11273 0.10774 Increase/Decrease: PID Fire Assessment Rate Increase/Decrease: -0.00345 0.06738 0.00019 - 0.00499 0.06476 - 0.00262 PROPERTY VALUE SUMMARY MUD Tarrant Co. MUD Denton Co. PID Out of District & PID Total Value: 9,927,021 136,531 163,725 0 10,227,277 5,327,165 3,026,690 13,230 1,669,510 185,575 10,222,170 5,107 205,281 691,010 114,681 1,010,973 1,002,973 Total Expense 1,002,973 Net Budget Surplus/Deficit 8,000 522,432,262 1,403,005,151 788,523,995 276,544 2,714,237,952 Fire Fund Revenue Tax Collections PID Assessment Reserve Funds Total Revenue Fire Expense Total Expense Net Budget Surplus/Deficit Revenue Debt Service Fund Revenue Total Revenue Debt Service Expense 51,000 1,246,877 510,812 0 1,808,689 1,808,689 1,808,689 0 1,258,324 1,258,324 1,253,824 Total Expense 1,253,824 Net Budget Surplus/Deficit 4,500 FY 2021 Budget Calendar 5/01/2020 - 5/30/2020 Create and update Workforce for new FY budget in OpenGov, create FY Base Budget in OpenGov Create new FY Base Budget in excel, carry over and update prior year data, finalize budget calendar 5/27/2020 Departmental budget meeting for base budget needs and wants, gather supporting documents for Finance, OpenGov training on proposals with departments 6/01/2020 - 6/15/2020 Update excel budget worksheets- Revenue and Tax Bond Debt, TexPool Transfers (I&S) employee cost projections, preliminary tax valuations 6/16/2020 Manager meeting; CIP with 5 year per department 6/16/2020 - 6/21/2020 Meeting individually with Department Heads to address budget demands and projected increases/decreases, department budget proposal submissions due to Finance Department 6/16/2020 - 6/29/2020 Update budget with current YTD through May. Start projections and forecasting for water cost and consumptions Calculate revenues for both water and wastewater, employee benefit forecasting 6/22/2020 - 6/29/2020 Approve/request for resubmittal department proposals, Reach out to Fire Department/Town for proposed Fire budget, update the excel budget with preliminary tax evaluations, calculate preliminary District tax rate 6/30/2020 Meeting with Managers and GM to present "proposed" budget and Capital Needs Update Rate Model and provide NewGen rate reports for assessment 7/01/2020 - 7/15/2020 Finance department updating and finalizing budget projections Work with New Strategies for final rate assessment calculations and PowerPoint 7/10/2020 Budget Meeting with Budget Committee members 7/20/2020 Regular Board Meeting- Committee updates Directors on Budget 7/25/2020 Certified final tax roll numbers released Calculate No-New Revenue and Voter Approval Tax Rates, fill out AG worksheets 7/30/2020 Joint Meeting MUD Board with Council for Fire Budget 8/3/2020 Final projections of budget to New Strategies for rate assessment 8/7/2020 Notify Town of Trophy Club of preliminary fire assessment rate 8/17/2020 Regular Board Meeting- Review Budget and Rates (NewGen presents) if required 8/30/2020 Notice of Public Hearing/Current and proposed tax rates published in Star Telegram paper 9/21/2020 Public Hearing/Board meeting, adoption of property tax rates, passage of tax resolutions 9/22/2020 Post Notice to Purchaser with new tax rates *Some of the following dates are estimated and maybe subject to change as needed I FY 2021 Tax/Assess Rate = 0.064761 Certified 7/24/2020 7/27/2020 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 19,254,374 FY 2021 Tax Rate = 0.035891 TAX RATE ASSESSMENT PID ASSESSMENT & SURCHARGE CALCULATIONS FIRE TAX/ASSESSMENT RATE NET TAX VALUE: TARRANT COUNTY: DENTON COUNTY: DENTON CO. PID: $522,432,262 $1,403,005,151 $788,523,995 OUT OF DISTRICT & PID $276,544 REQUIRED REVENUE FIRE $1,757,689 M&O TAX/SURCHARGE RATE TAX/ASSESS RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 27,142,380 Revenue from MUD Tax = Revenue from PID Assess = NET TAX VALUE: TARRANT COUNTY: DENTON COUNTY: $ 1,246,877 $ 510,812 Total: $ 1,757,689 522,432,262 1,403,005,151 DENTON CO. PID: 788,523,995 REQUIRED REVENUE M&O 185,575 168,800 *MUD (All of Dept. 39 Budget) "PID (Legal and Auditor only Dept 39 Budget) I&S TAX/SURCHARGE RATE NEW DEBT: CALCULATE AMOUNT DUE FROM PID Certified 7/24/2020 7/27/2020 7/27/2020 7/24/2020 Certified 7/24/2020 7/27/2020 7/27/2020 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 27,139,614 FV 2021 MUD M&O Tax Rate = 0.00709 FY 2021 PID Tax/Surcharge Rate = 0.00622 Revenue from MUD Tax = Revenue from PID Surcharge = NET TAX VALUE: $ 136,531 $ 49,044 Total: $ 185,575 TARRANT COUNTY: $522,432,262 DENTON COUNTY: $1,403,005,151 DENTON CO. PID: $788,523,995 REQUIRED REVENUE TAX DEBT 2014 AND AFTER (I&S) $394,713 MUD DEBT: CALCULATE MUD TAX Certified 7/24/2020 7/27/2020 7/27/2020 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 27,139,614 FY 2021 PID Surcharge Rate = 0.01454 ***NOT FINAL TAX RATE: ONLY USED TO CALCULATE PID SHARE Revenue from MUD Tax = Revenue from PID Surcharge = $ 280,031 $ 114,681 NET TAX VALUE: Total: $ 394,713 TARRANT COUNTY: $522,432,262 DENTON COUNTY: $1,403,005,151 REQUIRED REVENUE I&S MUD DEBT 5691,010 Revenue from MUD Tax = Revenue from PID = N/A 691,010 Total: $ 691,010 OVERALL TAX RATE FY 2021: $0.107738 VOTER APPROVAL RATE $0.109106 M&O (General Fund) Tax M&O Fire Tax I & S (Debt Service) Tax Total Tax Rate: Increase/Decrease: PID Fire Assessment Rate TAX COMPARISON 2020 2021 0.00748 0.00709 0.06738 0.06476 0.03787 0.03589 0.11273 0.10774 -0.00345 -0.00499 0.06738 0.06476 FIRE DEPARTMENT Account Description FY 2018 FY 2019 FY 2020 FY 2021 Budget FY 2020 Actual Actual Adopted Adopted Change % Projected Revenues -Town 122-01-256-40004 122-01-256-40003 122-01-256-40015 122-01-256-41320 122-01-256-43400 122-01-256-44004 122-01-256-42500 Revenues -MUD 122-40001-000-000 122-40010-000-000 122-40011-000-000 122-40020-000-000 122-49000-000-000 122-49026-000-000 122-49035-000-000 122-49036-000-000 122-49900-000-000 Assessment - Emerg Svcs Emer Svcs Assessmen/Delinquent Property Taxes/Assessments P&I Fire Permits/Sprinkler & Plan Review Fire Inspections Denton/Tarrant Cty Pledge -Fire Grant Revenue 490,697 83,704 10,000 500,666 57,841 10,000 506,789 46,000 10,000 55,000 510,812 35,000 16,000 0.79% 512,258 - 23.91% 47,476 60.00% 17,072 -100.00% 56,500 Assessment-Emerg Svcs Reimb from Town Property Taxes/MUD Fire Property Taxes/Fire-Delinquent Property Taxes/Fire P&I Capital Leases -Other Financial Sources Proceeds from Sale of Assets Prior Year Reserves GASB Reserves Miscellaneous Income Total Revenue 1,066,061 3,945 4,787 1,103, 690 3,166 5,126 1,214,230 1,246,877 135,611 1,659,193 1,816,100 1,832,019 1,808,689 2.69% 1,216,517 2,866 5,922 -1.27% 1,858,611 Expenses -Town 122-01-256-50100 122-01-256-50101 122-01-256-50130 122-01-256-50140 122-01-256-50160 122-01-256-51200 122-01-256-51210 122-01-256-51215 122-01-256-51216 122-01-256-51218 122-01-256-52220 122-01-256-52225 122-01-256-52250 122-01-256-52260 122-01-256-52290 122-01-256-53240 122-01-256-60100 122-01-256-60800 122-01-256-61150 122-01-256-63200 122-01-256-63250 122-01-256-63551 122-01-256-64000 122-01-256-64100 122-01-256-64300 122-01-256-64400 122-01-256-65200 122-01-256-65300 122-01-256-65350 122-01-256-66250 Salaries- Regular Salaries- Part Time Salaries- Overtime Salaries- Longevity Certification Pay Retirement Medical Insurance Dental Insurance Vision Insurance Life Insurance & Other Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Physicals/Testing Tuition Reimbursement Professional Outside Services Software & Support Tax Adminstration Advertising Printing Schools & Training Electricity Water Telephone Communications/Mobiles Building Maintenance Vehicle Maintenance Equipment Maintenance Emergency Management 582,657 665,043 71,354 5,856 4,950 83,513 59,991 5,388 569 3,316 37,002 8,651 1,620 8,639 7,417 3,488 125 2,784 155 15,392 4,895 3,203 15,884 14,335 49,770 12,394 158 91,609 6,358 7,564 103,227 93,982 5,447 599 3,989 46,593 10,893 291 9,638 3,117 3,289 550 12,123 1,529 219 12,887 4,790 2,823 12,792 24,520 46,433 11,202 1,000 685,229 670,420 50,078 72,896 72,896 6,890 6,730 9,750 9,750 99,005 106,114 79,220 78,087 6,670 6,045 612 576 4,982 5,171 46,795 51,123 10,944 11,956 1,625 1,625 16,762 20,177 6,675 6,675 8,290 8,290 5,500 1,750 16,749 17,164 1,605 1,605 1,500 1,500 300 500 24,505 19,900 8,400 8,400 4,000 4,000 16,691 22,200 41,800 18,000 1,000 16,691 22,200 40,800 18,000 1,000 - 2.16% 0.00% 0.00% -2.32% 0.00% 7.18% - 1.43% -9.37% - 5.88% 3.79% 9.25% 9.25% 0.00% 20.37% 0.00% 0.00% - 68.18% 2.48% - 0.03% 0.00% 66.67% -18.79% 0.00% 0.00% 0.00% 0.00% 0.00% -2.39% 0.00% 0.00% 685,229 72,896 6,890 9,750 99,005 79,220 6,670 612 4,982 46,795 10,944 1,625 16,762 6,675 8,290 5,500 16,749 1,605 1,500 300 24,505 8,400 4,000 16,691 22,200 41,800 18,000 1,000 FIRE DEPARTMENT Account Description FY 2018 FY 2019 FY 2020 FY 2021 Budget FY 2020 1,832,019 Actual Actual Adopted Adopted Change % Projected 122-01-256-66500 Dispatch- Denton County 3,045 3,706 3,986 3,946 -1.00% 3,986 122-01-256-68100 Dues & Memberships 19,601 19,616 20,337 20,337 0.00% 20,337 122-01-256-68190 Flags & Repair 1,000 9,441- Less: Capital Leases Principal - 0.00% - 122-01-256-68200 Travel & per diem 7,280 11,153 14,510 14,510 0.00% 14,510 122-01-256-70100 Office Supplies 289 317 300 500 66.67% 300 122-01-256-70200 Printer Supplies 1,041 1,020 1,400 1,400 0.00% 1,400 122-01-256-70300 Postage 53 82 100 100 0.00% 100 122-01-256-70400 Publications/Books/Subscrips 267 344 350 350 0.00% 350 122-01-256-71000 Fuel 9,082 10,611 12,215 12,215 0.00% 12,215 122-01-256-72100 Uniforms 6,338 5,787 7,145 9,645 34.99% 7,145 122-01-256-72300 Safety Equipment/Protective Clothing 25,217 31,343 27,700 27,700 0.00% 27,700 122-01-256-78400 Small Equipment 5,499 6,428 4,950 4,950 0.00% 4,950 122-01-256-78600 Hardware 914 3,268 4,458 4,458 0.00% 4,458 122-01-256-79100 Maintenance & Supplies 386 444 1,500 1,500 0.00% 1,500 122-01-256-79999 Miscellaneous Expense 3,246 3,949 4,000 4,000 0.00% 4,000 122-01-256-83700 Capital Outlays - - - - 0.00% - 122-01-256-87100 Programs & Special Projects 10,745 13,309 14,900 17,005 14.13% 14,900 Expenses -MUD 122-55080-045-000 Maintenance & Repairs (GASB34) 1,490 - - - 122-60030-045-000 Rent And/Or Usage 218,954 215,979 218,004 197,281 -9.51% 218,004 122-60055-045-000 Insurance 15,238 17,895 21,000 21,000 0.00% 19,961 122-60337-045-000 Transfer to Town/Fire Budget - - - - 122-69005-045-000 Capital Outlays - 64,482 48,000 - -100.00% 48,000 122-69008-045-000 Short Term Debt -Principal - - - - - 122-69009-045-000 Short Term Debt -Interest 14,768 11,958 9,078 6,127 -32.51% 9,078 122-69195-045-000 GASB34/Reserve for Replacement 81,420 81,420 81,420 81,420 0.00% 81,420 122-69305-045-000 Capital Leases Principal 112,381 115,190 118,070 121,022 2.50% 118,070 Total 1,541,761 1,810,249 1,832,019 1,808,689 -1.27% 1,830,979 Total Fire Revenues 1,659,193 1,816,100 1,832,019 1,808,689 -1.27% 1,858,611 Total Fire Expenses 1,541,761 1,810,249 1,832,019 1,808,689 -1.27% 1,830,979 Net Budget Surplus (Deficit) 117,432 5,851- - 27,632 Town/MUD Fire Contract Calculation FY 2020 FY 2021 Fire Budget 1,832,019 1,808,689 Less: Rent/Debt Service 218,004 197,281 Less: TML Fire Insurance 21,000 21,000 Less: Capital Outlays 48,000 - Less: Capital Leases Interest 9,078 6,127 Less: Capital Leases Principal 118,070 121,022 Less: GASB34/Reserve for Replacement 81,420 81,420 Less: ESD Assessment 506,789 510,812 Less: Fire Permits/Sprinkler 46,000 35,000 Less: Fire Inspections - - Less: Denton County Fire Pledge 10,000 16,000 Less: Grant Proceeds 55,000 - 122-60337-045-000 Transfer to Town from MUD/Fire Budget 718,657 820,027 Monthly payment to Town Oct -Sept 59,888 68,336 General Fund Account Description FY 2017 Actuals FY 2018 Actuals FY 2019 Actuals FY 2020 Adopted FY 2020 Amended FY 2021 Adopted General Fund Revenues 135-40000-000-000 135-40002-000-000 135-40015-000-000 135-40025-000-000 135-47000-000-000 135-47005-000-000 135-47025-000-000 135-47030-000-000 135-47035-000-000 135-47045-000-000 135-47070-000-000 135-48010-000-000 135-49000-000-000 135-49011-000-000 135-49016-000-000 135-49018-000-000 135-49026-000-000 135-49035-000-000 135-49036-000-000 135-49005-000-000 135-49075-000-000 135-49141-000-000 135-49145-000-000 135-49900-000-000 135-49901-000-000 135-49903-000-000 135-00000-000-000 Prior Year FY2020 Change % J projections Property Taxes 61,008 122,279 125,687 134,8]1 134,871 136,531 123% 134,871 Property Taxes/Delinquent 290 347 (327) 300 300 300 0 00%) 383 Property Taxes/P &I 350 530 570 300 300 300 0 00%1 754 PID Surcharges 103,619 195,528 163,043 164,253 164,253 163,725 -0 329) 164,253 Water 5,822,785 6,035,804 5,243,386 6,486,623 6,000,000 5,932,489 -8 54 6,000,000 Sewer 2,587,176 3,035,824 3,124,552 3,503,885 3,200,000 3,677,146 4 94 3,200,000 Penalties 121,528 119,594 98.969 112,608 60.000 112,608 0 00 60,000 Service Charges (Disconnect Fees) 14,100 13,881 15,850 15,150 10,000 16,550 9 24 f 10,000 Plumbing Inspections 2,400 2,200 2,750 750 4,500 750 0009( 5,450 Sewer Inspections 4,800 5,800 4,150 2,500 2,500 2,500 0.00 f 4,950 TCCC Effluent Charges 87,159 81,611 57,003 50,000 80.000 50,000 0 00 90,000 Utility Fees - - - - - - 0.00% Capital Lease- Oth Fin Sources - - 205.504 - - - 0.0096 - Interest Income 18,940 61,282 139,388 120,000 80,000 100,000 -16.67% 80,000 Cell Tower Revenue 10.926 12,077 15,651 14,146 14,146 14,146 0.00% 14,146 Building Rent Income 7,000 7,000 7,000 7,000 7,000 - -100.00% 5,833 Proceeds from Sale of Assets 39.899 15,400 52,600 13,000 13,000 5,000 -61.54% 13,000 Prior Year Reserves - - - 160,011 - 0.00% 160,011 GASB Reserves - - 150,000 - - - 0.00% Loan Proceeds - 360.100 32,080 - - - 0.00% - Oversize Meter Reimbursement 20.864 14,237 41,295 12,691 12,691 8,232 -35.14% 19,732 Interfund Transfer In - 797,834 32,080 - - - 0.00% Intergov Transfer In - - - - 0.00% - Miscellaneous Income (27,4481 16,547 14,216 7,000 21,000 7,000 0.00% 36,402 Records Management Revenue 32 2 6 - - - 0.00% RecoveryofPriorYearExpense 81.791 - - - - 0.00% - Reimbursement - - - - 0.00% - -3.92%I 9,999,785 ptal Water (General Fund Exeenses 135-50005-010-000 'alaries& Wages 232.082 245,349 308,939 350,267 350.267 365,309 4.29966- 350,267 135-50010-010-000 Overtime 13,069 14,433 12,323 17,000 20,000 17,000 0.00% 20,000 135-50016-010-000 Longevity 3,270 3,310 3.620 3,920 5.083 5,435 38.65% 5,083 135-50017-010-000 Certification 2,600 2,425 2,125 5,400 5,400 6,000 11.11% 5,400 135-50020-010-000 Retirement 21.489 24,919 30.416 34,863 34.863 36,520 4.7596 34,863 135-50026-010-000 Medical Insurance 30,038 32,816 41.853 84,326 84.326 86,182 2.20% 84,326 135-50027-010-000 Dental Insurance 2.942 2,589 2.995 4,725 4.725 4,933 4.41% 4,725 135-50028-010-000 Vision Insurance 578 460 490 767 767 789 2.79% 767 135-50029-010-000 Life Insurance & Other 2.576 2,573 2.574 3,132 4.132 3,289 4.98% 4,132 135-50030-010-000 Social Security Taxes 15,286 16,345 19.845 23,348 23.348 24,412 4.56% 23,348 135-50035-010-000 Medicare Taxes 3.575 3,823 4.641 5,461 5.461 5,709 4.56% 5,461 135-50040-010-000 Unemployment Taxes 51 819 47 1,080 1.080 1,080 0.00% 1,080 135-50045-010-000 Workman's Compensation 11.864 10,799 10.901 11,850 11.850 10,877 -8.21% 11,850 135-50060-010-000 Pre-emp Physicals/Testing 347 285 370 400 400 400 0.00% 400 135-50070-010-000 Employee Relations 187 178 74 300 300 300 0.00% 300 135-55005-010-000 Engineering 25,390 - 6.069 20,000 - 20,000 0.00% - 135-55080-010-000 Maintenance & Repairs 87.258 100,901 128.828 100,000 75.000 124,000 24.00% 75,000 135-55085-010-000 Generator Maintenance & Repairs 2,459 770 1.906 3,000 3.000 3,000 0.00% 3,000 135-55090-010-000 Vehicle Maintenance 2,253 5,216 4.770 5,000 5.000 5,000 0.00% 5,697 135-55105-010-000 Maintenance -Heald Equipment - 35 3,500 3.500 3,500 0.00% 3,500 135-55120-010-000 Cleaning Services - 175 1,000 1.000 1,000 0.0096 1,000 135-55135-010-000 Lab Analysis - MUD 3,948 7,413 8.104 7,500 7.500 7,500 0.00% 7,500 135-60010-010-000 Communications/Mobiles 4,589 3,973 3.771 5,000 5.500 7,500 50.00% 5,500 135-60020-010-000 Electricity 156,752 140,190 113.377 125,677 125.677 123,487 -1.74% 125,677 135-60066-010-000 Publications/Books/Subscripts 767 767 790 1,000 1.000 1,000 0.00% 1,000 135-60070-010-000 Dues & Memberships - - 122 500 500 500 0.00% 500 135-60080-010-000 Schools & Training 936 2,889 3.581 7,426 2.500 7,426 0.00% 2,500 135-60090-010-000 Safety Program - 8 - 400 400 400 0.00% 400 135-60100-010-000 Travel & per diem 124 87 2.544 2,845 500 2,875 1.05% 500 135-60105-010-000 Rent/Lease Equipment - - - 1,500 1.500 1,500 0.00% 1,500 135-60135-010-000 TCEQ Fees & Permits- MUD 31.064 24,220 21.084 63,000 30.000 30,000 -52.38% 30,000 135-60150-010.000 Wholesale Water 2.068.311 2,257,593 1.977.849 2,714,710 2.299.249 2,596,295 -4.36% 2,299,249 135-60245-010-000 Miscellaneous Expenses 103 - - 200 200 200 0.00% 200 135-60280-010.000 Property Maintenance 775 975 612 3,000 3.000 3,000 0.00% 3,000 135-60285-010-000 Lawn Equipment& Maintenance 8.250 11,250 8.090 14,750 14.750 14,750 0.00% 14,750 135-60332-010.000 Interfund Transfer Out- Revenue l&S 240.822 278,084 276.901 527,381 527.381 565,820 7.29% 527,381 135-60333-010-000 Interfund Transfer Out- Bond Reserve 48.047 48,996 55.200 55,193 36.800 - 400.0096 36,800 135-60334-010.000 Interfund Transfer Out -Bank Reserve Account - - - 180,000 180.000 75,000 -58.33% 180,000 135-60360-010-000 Furniture/Equipment < $5000 - 5,020 - 2,500 2.500 2,500 0.00% 2,500 135-65005-010.000 Fuel& Lube 8.733 11,489 10.479 15,000 15.000 15,000 0.00% 15,000 135-65010-010-000 Uniforms 3.064 2,632 2.219 5,190 5.190 5,190 0.00% 5,190 135-65030-010.000 Chemicals 24.217 18,687 22.270 20,000 20.000 25,000 25.00% 20,000 135-65035-010-000 Small Tools 868 - - 1,200 1.200 1,200 0.00% 1,200 135-65040-010.000 Safety Equipment 507 1,081 641 1,000 1.000 1,000 0.00% 1,000 135-65050-010-000 Meter Expense 24.000 24,976 55.003 70,000 70.000 70,000 0.00% 70,000 135-65053-010-000 Meter Change Out Program 71.160 82,313 86.949 87,000 87.000 87,000 0.00% 87,000 135-69005-010-000 Capital Outlays 323.263 488,427 1.147.521 684,875 772.475 740,000 8.05% 772,475 135-69008-010-000 Short Term Debt -Principal - 30.068 30,512 30.512 30,962 1.47% 30,512 135-69009-010-000 Short Term Debt -Interest 2,271 4.124 3,231 3.231 2,324 -28.07% 3,231 135-69195-010.000 Gasb34/Reserve for Replacement 75.000 75,000 75.000 75,000 75.000 75,000 0.00% 75,000 135-69281-010-000 Water Tank Inspection Contract 126.958 107,864 99.877 120,000 102.077 108,000 -10.00% 102,077 135-70040-010.000 Bond Related Expenses - - 39.160 - - - 0.00% 135-55135-010-001 Lab Analysis- PID 2,183 1,753 1,799 2,000 2,000 2,000 0.0096 2,000 135-60135-010.001 TCEQ Fees & Permits- PID - - - - - 0.0096 !Subtotal Water 1 3,681.756 1 4.066,003 1 4,630.096 1 5.506,929 1 5,063.144 1 5.327,165 1 -3.26941 5,063.841 Wastewater 1 1 1 1 1 1 1 1 I 135-50005-020-000 51188e1& Waxes 387,947 362,490 354,641 441,799 441,799 483,633 9.47% 441,799 135-50010-020-000 Overtime 31,979 37,047 33,704 33,000 30,000 33,000 0.0096 30,000 135-50016-020-000 Longevity 6,635 7,415 7.445 8,035 6.873 7,420 -7.6596 6,873 135-50017-020.000 Certification 8.275 8,436 8.575 9,000 9.000 8,100 -10.00% 9,000 135-50020-020-000 Retirement 38.208 38,361 37.618 45,531 45.531 49,358 8.4096 45,531 135-50026-020.000 Medical Insurance 55.136 65,584 60.272 104,858 104.858 122,035 16.38% 104,858 135-50027-020-000 Dental Insurance 4.464 4,692 4.181 5,817 5.817 6,443 10.7496 5,817 135-50028-020.000 Vision Insurance 954 803 677 948 948 1,098 15.75% 948 135-50029-020-000 Lrfe Insurance & Other 4.552 4,205 4.088 4,500 4.500 4,725 5.00% 4,500 135-50030-020.000 Social Security Taxes 25,343 23,764 23,840 30,494 30,494 32,993 8.20% 30,494 135-50035-020-000 Medicare Taxes 5,927 5,558 5.576 7,132 7.132 7,716 8.20% 7,132 135-50040-020.000 Unemployment Taxes 63 1,134 54 1,260 1,260 1,440 14.29% 1,260 135-50045-020-000 Workman's Compensation 14.903 16,176 14.119 15,373 15.373 14,607 -4.9896 15,373 135-50060-020.000 Pre-emp Physicals/Testing 80 273 190 400 400 400 0.00% 400 135-50070-020-000 Employee Relations 461 - 76 300 300 300 0.0096 300 135-55005-020.000 Engineenne 852 - - 30,000 30.000 30,000 0.00% 30,000 135-55070-020-000 Independent Labor 19.449 2,145 2.921 15,000 15.000 15,000 0.00% 15,000 135-55080-020.000 Maintenance & Repairs 97.990 74,141 114.795 88,000 73.000 108,000 22.73% 73,000 135-55081-020-000 Maintenance & Repairs -Collections - - - 10,000 25.000 157,500 1475.00% 25,000 135-55085-020.000 Generator Maintenance & Repairs 6.076 1,595 6.160 10,000 2.500 10,000 0.00% 2,500 135-55090-020-000 Vehicle Maintenance 9.836 9,572 2.894 4,000 4.000 4,000 0.00% 4,000 135-55091-020-000 Vehicle Maintenance -Collections - - - 8,000 8.000 13,000 62.50% 8,000 135-55105-020-000 Maintenance -Heald Equipment 24 395 8.781 3,000 3.000 3,000 0.00% 3,000 135-55120-020-000 Cleaning Services - 263 1,500 1.500 1,500 0.00% 1,500 135-55125-020-000 Dumpster Services 56.329 68,016 71.124 100,000 100.000 100,000 0.00% 100,000 135-55135-020.000 Lab Analysis 32.416 31,558 33.902 40,000 40.000 40,000 0.00% 40,000 135-60010-020-000 Communications/Mobiles 5.460 4,844 4.927 5,000 5,500 7,500 50.00% 5,500 135-60020-020-000 Electricity 145.449 161,571 147,288 160,067 160,067 157,735 -1.46% 160,067 135-60066-020-000 Publications/Books/Subscripts 150 - - 200 200 200 0.00% 200 135-60070-020-000 Dues & Memberships 267 60 191 300 300 300 0.00% 300 General Fund 11 Account Descriptio FY 2017 Actuals FY 2018 Actuals FY 2019 Actuals FY Adopt Projectlo 135-60080-020-000 Schools & Training 135-60090-020-000 Safetv Program 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 Prooertv Maintenance 135-60285-020-000 lawn Equipment & Maintenance 135-60331-020-000 Interfund Transfer Out -Tax l&S 135-60332-020-000 Interfund Transfer Out- Revenue MS 135-60333-020-000 Interfund Transfer Out -Bond Reserve 135-60334-020-000 Interfund Transfer Out-§jorve Account 135-60360-020-000 Furniture/Equipment < $SQjj�ese 135-65005-020-000 Fuel & Lube (� 135-65010-020-000 Uniforms 135-65030-020-000 Chemicals 135-65031-020-000 Chemicals -Collections 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 135-70020-020 Capital Lease Issuance Cost ISubtotal Wastewater 2.959 658 1.794 4.991 291 352 314 1,000 2.625 90 2,523 1,545 3,491 5,000 4,086 - - 2,500 32,564 30,273 16,545 15,000 113 0 4 450 274 4,134 5,000 6,490 8,730 7,119 14.000 120,492 122,043 120,053 114,563 595,638 598,738 596,238 673.867 123,336 125,184 125,187 180,417 - - 180.000 1,762 791 2,000 8,722 9,009 12,243 12,500 3,754 2,930 2,713 5,495 25,101 19,716 31,632 20,000 17,500 2,191 1,436 1,143 1,200 517 1,158 1,638 1,200 13,258 20,748 18,456 20,000 276,328 128,991 756,778 530,500 58,709 79,133 3,011 9,458 11,277 30.000 30.000 130.000 1,500 1,500 2,234,770 1 2,034,586 1 2,750,762 1 3,157,421 4.991 1.000 1.545 5.000 2.500 15.000 450 5.000 14.000 114.563 673.867 46.000 180.000 2.000 12.500 5.495 27.000 10.500 1.200 1.200 25.000 602,910 79.133 11.277 130.000 3,144,482 1 4.991 0.00% 1,000 0.00% 1,575 1.94% 5,000 0.00% 2,500 0.00% 45,000 200.00% 450 0.00% 5,000 0.009( 14.000 0.00/I 114,681 0.10%) 688.005 2.10X) -100,009 75,000 -58.33 f 2,000 0.001( 12,500 0.00 f 6,280 14.291( 25,000 25.00 f 17,500 0.001 f( 1,200 0.0016) 1,200 0.0016 28,000 40.0014) 335,000 -36.85 f 81,273 2.701 f( 8,532 -24.34( 130.000 0.00 f 0.009( 3,026,690 1 -4.14% 3,144,4 4.991 1,000 1,545 5,000 2,500 15,000 450 5,000 14,000 114,563 673,867 46,000 180,000 2,000 12,500 5,495 27,000 10,500 1,200 1,200 25,000 602,910 79,133 11,277 130.000 Board of Directors 1 1 135-50005-026-000 Salaries& Wages 135-50030-026-000 Social Security Taxes 135-50035-026-000 Medicare Taxes 135-55040-026-000 Unemployment Taxesj 135-50045-026-000135-60066-026-000 6 xb catons/eooks)5o6ocriots 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 0.00%I - 000 - 30 29 25 30 30 30 0 00%) 30 150 150 150 0 00 150 - 650 650 750 750 750 0 MO 750 145 135 105 1.300 1.300 1.300 0 001( 1,300 3.557 2.755 920 4.000 500 4.000 0 00) 500 2.690 4.768 800 5.000 500 5.000 0 00 ) 500 75 1,474 2,000 500 2,000 0 009 500 6,498 I 9,811 1 2,500 1 13,230 1 3,730 1 13,230 1 0.00% 3,730 Administration 1 1 1 135-50005-030-000 Salaries& Wages 135-50010-030-000 Overtime 135-50016-030-000 Longevity 135-50020-030-000 Retirement 135-50026-030-000 Medical Insurance 135-50027-030-000 Dental Insurance 135-50028-030-000 Vision Insurance 135-50029-030-000 Life Insurance & Other 135-50030-030-000 Social Security Taxes 135-50035-030-000 Medicare Taxes 135-50040-030-000 Unemployment Taxes 135-50045-030-000 Workman's Cnn(pprsat� 135-50060-030-000 Pre-emp Phvsllicak/Tertmg 135-50070-030-000 Employee Relations 135-55005-030-000 Engineering 135-55030-030-000 Software & Support 135-55070-030-000 Independent Labor 135-55080-030-000 Maintenance & Repairs 135-55085-030-000 Generator Maintenance & Repairs 135-55100-030-000 Building Maint & Supplies 135-55120-030-000 Cleaning Services 135-55160-030-000 Professional Outside Services 135-55205-030-000 Utility Billing Contract 135-60005-030-000 Telephone 135-60010-030-000 Communications/Mobiles 135-60020-030-000 Electricity 135-60025-030-000 Water 135-60035-030-000 Postage 135-60040-030-000 Bank Service Charges & Fees 135-60050-030-000 Bad Debt Expense 135-60055-030-000 Insurance 135-60066-030-000 Publications/Books/Subscripts 135-60070-030-000 Dues & Memberships 135-60075-030-000 Meetings 135-60079-030-000 Public Education 135-60080-030-000 Schools & Training 135-60100-030-000 Travel & per diem 135-60110-030-000 Physicals/Testing 135-60115-030-000 Elections 135-60125-030-000 Advertising 135-60235-030-000 Security 135-60245-030-000 Miscellaneous Expenses 135-60246-030-000 General Manager Contingency 135-60285-030-000 Lawn Equipment& Maintenance 135-60360-030-000 Furniture/Equipment < 55000 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 Majn)renance Supplies 135-65105-030-000 Printing 135-69005-030-000 Capital Outlays 135-69170-030-000 Copier Lease Installments 432.978 383.692 380.629 628.298 475.000 626.592 -027%/ 475.000 3,498 566 58 2.000 2.000 2.000 0 0090 2.000 3,418 3.548 1,833 2.208 2,208 2.668 20 844 2.208 37,687 36,819 35.474 58.554 42.000 58.550 -0 01 ) 42,000 44,204 49.850 51,652 124.394 81,000 136.834 10 00%)7 81.000 3,938 3,277 3.409 6.464 4.500 7.109 998%) 4.500 842 - 590 547 1.035 1,035 1.138 9 9247 1.035 4,426( 3,735 3.894 4.500 4.500 4.730 5 11%) 4.500 25,994 23.075 22,675 39.215 26,000 39.138 -0 20%) J 26.000 6.079 5,397 5.303 9.171 6.200 9.153 -0 20%)) 0% 6.200 294 . 1.146 60 1.440 1,440 1.440 0 004)) 1.440 1 1,79i 1,482 1,239 1,775 1,775 1,573 701 212 180 500 500 500 - 0 00 500 2,692 4,351 3,165 8,000 4,000 8,000 30 00%) 4,000 0 88,943 68,007 139,3961 134,681 154,681 126,854 -5 81.,%) 01 154,681 53,669 35,000 00,000 30,8261 110,584 1525;567786/ 115,000 130,000 40,000 166 100,000 67%) 30,000 485 5,205 928 10,000 10,000 10,000 0 00 10,000 7,705 - - - - 0 00%) - 6,705 10,046 10,429 10,000 15,000 15,000 50 004 15,000 63,965 62,300 69,427 65,600 65,600 104,925 59 95 ) 65,600 7,514 7,063 6,974 9,000 9,000 9,000 0 004 9,000 14,081 18,246 17,6961 23,680 23,680 9,680 -59 12 ) 23,680 3,621 2,986 2,853 4,000 3,000 3,000 -25 004 3,000 11,002 6,591 6,792 6,879 6,879 14,512 110 96 ) 6,879 1,041 719 682 1,500 1,500 5,000 233334/ 1,500 27,334 21,120 21,652 30,000 25,000 30,000 0 00 25,000 52,782 62,356 66,236 67,000 67,000 67,000 0 00%) 67,000 1,674 - - 1,500 1,500 1,500 0001( 1,500 59,614 76,999 75,633 84,000 80,419 84,000 0 00%) 80,419 770 360 - 1,000 1,000 1,000 0 00 1,000 4,851 3,9884,269 6,000 6,000 6,000 0 00 6,000 122 134 17 6 l 400 400 400 0 00 400 4,972 - 561 6,000 6,000 6,000 0 00%) 6,000 2,255 3,238 1,172 6,850 3,000 6,850 0 007() 3,883 7,112 1,677 218 3,545 1,500 3,575 0 854) 1,500 200 200 200 0 007( 200 2,961 220 - - 200 5,000 0 00 200 2,323 925 1,222 2,500 6,000 2,500 000 6,000 69 500 500 500 o 500 503 17 00 124 17,000 17,000 17,000 0 W%) 17,000 - - - 5,000 0 00 - 1,056 212 1,579 2,500 2,500 2,500 000 2,500 475 747 746 2,050 2,050 2,050 0 00 2,050 2,300 6,802 5,526 6,485 6,485 0,253 3 6,485 5,353 5,331 6,651 26,000 26,000 26,000 20 00X) 26,000 754 2,365 - 3,500 - -10000%( 3,985 4,199 4,849 4,000 7,500 4,000 0 00 J 2,593 144 - 2,500 2,500 2,500 0004 129,301 48,355 67,391 195,000 180,000 138,000 -29 23%2) 3,929 3,231 3,306 4,000 4,000 4,000 0 00% Subtotal Administration 1,122,380 1,123,167 1,185,147 1,776,712 1 1,519,540 1 1,669,510 1 -6.03% 7,500 2,500 180,000 4,000 1,520,423 Non Departmental 135-55045-039-000 Legal 118,762 151,171 138,579 135,000 135,000 135,000 0 00% 135,000 1 135-55055-039-000 Auditing 18,809 25,659 26,460 33,800 33,800 33,800 0 00%J 33,800 1 1 135-55060-039-000 Appraisal 10,713 10,696 11,057 11,761 11,761 11,925 1 39 � 11,761 1 135-55065-039-000 Tax Admin Fees 2,562 2,968 3,653 0 4,850 20.55%I Subtotal Non Departmental 150.846 190,494 179,748 184,561 184,561 185,575 184,561 Total General Fund Revenues 8,957.220 10.897,878 9.525.452 10,645.077 9.964.572 10.227.277 -3.925t 9,999.785 I Total General Fund Expenses 7,196.250 7.424,061 8.748.253 10,638.853 9.915.457 10.222,170 -3.92% 9,917.037 1 Net Budget Surplus (Deficit) 1,760,970 3,473,817 777,200 6,224 49,115 5,107 82,748 1 FY 2021 Budget Revenues District by Type • Building/Space Rental Revenue • Debt Revenue- Capital Leases, Notes, Escrow Fire Revenue Inter Transfers Revenue • Interest Revenue • MUD Property Taxes Revenue Miscellaneous Revenues Utility Billing Revenue • PID Revenue $132,408 {1.3%) • Reserves and Prior Year Revenue • Revenue of Assets • Sewer • Utility Billing Revenue Water Sewer $3,727,146 (36.4%) FY 2021 Budget Expenses District by Type • Wholesale Water Fort Worth • Personnel Costs • Overhead Cost • Bond Related Cost • Capital Expenses Maintenance & Equipment Cost • Contribution to Reserves • Capital Lease Related Cost • Miscellaneous Expense Personnel Costs $2,269,345 (22.2%) Overhead Cost $1,461,634 (14.3%) Wholesale Water Fort Worth $2,596,295 (25.4%) Water $5,940,721 (58.1%) BuildingiSpace Rental Revenue $14,146 (0.1%) Interest Revenue $100,000 (1.0%) MUD Property Taxes Revenue $137,132 (1.3%) Miscellaneous Revenues $7,000 (0.1%) PID Revenue $163,724 (1.6%) Bond Related Cost $1,368,505 (13.4%) Capital Expenses $1,263,000 (12.4%) Maintenance & Equipment Cost $782,150 (7.7%) Contribution to Reserves $355,000 (3.5%) Capital Lease Related Cost $123,091 (1.2%) Miscellaneous Expense $3,150 (0.0%) FY 2021 Budget Expenses by Department All Departments ■ Water Wastewater • Administration Non Deparmental • Board of Directors Water $5,327,165 (52.1%) FY 2021 Budget Expenses by Department Water • Wholesale Water Fort Worth Capital Expenses ■ Bond Related Cost Personnel Costs • Maintenance & Equipment Cost • Overhead Cost • Contribution to Reserves • Capital Lease Related Cost ■ Miscellaneous Expense Capital Expenses $760,000 (14.3%) Wholesale Water Fort worth $2,596,295 (48.7%) Wastewater $3,026,690 (29.6%) Bond Related Cost $565,820 (10.6%) 4IP Administration $1,669,510 (16.3%) Non Deparmental $185,575 (1.8%) Board of Directors $13,230 (0.1%) Personnel Costs $580,552 (10.9%) Maintenance & Equipment Cost $416,450 (7.8%) Overhead Cost $224,562 (4.2%) Contribution to Reserves $150,000 (2.8%) Capital Lease Related Cost $33,286 (0.6%) Miscellaneous Expense $200 (0.0%) FY 2021 Budget Expenses by Department Wastewater • Bond Related Cost Personnel Costs • Capital Expenses Overhead Cost • Contribution to Reserves • Maintenance & Equipment Cost • Capital Lease Related Cost • Miscellaneous Expense Personnel Costs $784,240 (25.9%) Capital Expenses $365,000 (12.1%) Bond Related Cost $802,685 (26.5%) FY 2021 Budget Expenses by Department Board of Directors • Overhead Cost • Personnel Costs 1 Miscellaneous Expense Overhead Cost $7,200 (54.4%) Overhead Cost $468,810 (15.5%) Contribution to Reserves $205,000 (6.8%) Maintenance & Equipment Cost $310,700 (10.3%) Capital Lease Related Cost $89,805 (3.0%) Miscellaneous Expense $450 (0.0%) Personnel Costs $4,030 (30.5%) Miscellaneous Expense $2,000 (15.1%) FY 2021 Budget Expenses by Department Administration • Personnel Costs • Overhead Cost • Capital Expenses • Maintenance & Equipment Cost • Miscellaneous Expense Personnel Costs $900,523 (53.9%) FY 2021 Budget Expenses by Department Non -Departmental Legal • Auditing Appraisal • TaxAdmin Fees Legal $135,000 (72.7%) Overhead Cost $575,487 (34.5%) Capital Expenses $138,000 (8.3%) Maintenance & Equipment Cost $55,000 (3.3%) Miscellaneous Expense $500 (0.0%u) 4 Auditing $33,800 (18.2%) Appraisal $11,925 (6.4%) TaxAdmin Fees $4,850 (2.6%) $2,000,000 $2,355,000 $1,905,000 LONG TERM TAX DEBT Series 2010 (Tax) Series 2012 (Tax) Series 2013 (Tax) Series 2020 (Tax) Series 2014 (Tax) SUBTOTAL MUD -ONLY TAX BONDS: SUBTOTAL ALL MUD/PID TAX BONDS: TOTAL ALL TAX BONDS: LONG TERM REVENUE DEBT Series 2015 (Revenue) WWTP Series 2016 (Revenue) SWIFT Series 2019 (Revenue) Water & Waste Water Systems TAX DEBT PAYMENTS MUD/PID Paid Par Principal FY21 Interest 3/01 Interest 9/01 Subtotal Interest Paying Agent Fee Total Maturity Date First Callable Date Project/Reason MUD MUD MUD MUD MUD/PID $1,220,000 $7,480,000 $5,765,000 S5.765.000 $13,245,000 $95,000 $230,000 $205,000 $15,000 $545,000 $265,000 $265,000 $810,000 $1,663 $10,800 $9,988 $7,930 $30,380 $64,656 $64,656 $95,036 $1,663 $10,800 $9,988 $7,930 $30,380 $64,656 564.656 $95,036 $3,325 $21,600 $19,975 $15,860 $60,760 $129,313 $129,313 5190,073 $750 $500 $500 $750 $2,500 $400 $400 $2,900 $99,075 $252,100 $225,475 $31,610 $608,260 $394,713 5394.713 51,002,973 9/1/2021 9/1/2023 9/1/2023 9/1/2031 9/1/2034 N/A 9/1/2020 9/1/2023 9/1/2031 9/1/2024 Trophy Club Fire Station and costs related to the issuance of the Bonds. Refund 2020 Refund MUD #2 Unlimited Tax Bonds, 2002 and costs related to the issuance of the Bonds. 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. Refund MUD #1 Unlimited Tax Bonds Series 2010 and costs related to the issuance of the Bonds, Trophy Club Fire Station and costs related to the issuance of the Bonds. Tax Bonds for Wastewater Plant Expansion Issued 10/1/2014 REVENUE DEBT PAYMENTS MUD/PID Paid Par Principal FY 21 Interest 3/01 Interest 9/01 Subtotal Interest Paying Agent Fee Total Maturity Date First Callable Date Project/Reason $9,230,000 $400,000 $100,219 $100,219 $200,438 $400 $600,838 9/1/2035 9/1/2025 Revenue Bonds for WWTP Expansion $4,635,000 $215,000 $29,300 $29,299 $58,599 $400 $273,999 9/1/2036 9/1/2027 Revenue Bonds for Fort Worth Line NSII Revenue Bonds for 16in Water Line (77%) and $7,080,000 $155,000 $111,794 $111,794 $223,588 $400 $378,988 9/1/2049 9/1/2028 Overrun for WWTP Expansion (23%) TOTAL ALL REVENUE BONDS: SHORT TERM REVENUE DEBT Vaccon Truck (Water usage 43%) Vaccon Truck (WW usage 57%) Camera Van 520,945,000 $770,000 5241,312 5241,312 $482,624 $1,200 51,253,824 CAPITAL LEASE PAYMENTS MUD/PID Paid Original PAR Principal FY 21 Interest 2/01 Interest 8/01 Subtotal Interest $154,843 $30,962 $1,390 $934 $2,324 $205,257 $41,043 $1,843 $1,238 $3,081 $205,504 $40,230 $2,922 $2,529 $5,451 Total: $565,604 $112,235 $6,156 $4,700 510,856 Total Payoff Date Project/Reason Department $33,286 2/1/2023 Replacement Water $44,123 2/1/2023 Replacement Wastewater $45,681 2/1/2024 Replacement Wastewater 5123,091 $2,500,000.00 $2,000,000.00 $1,500,000.00 - $1,000,000.00 - $500,000.00 - $- Annual Long -Term Debt Payments 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 M1 W&S Rev SERIES 2019 ($7,080,000) ■ M1 W&S Rev SERIES 2016 ($4,635,000) ■ M1 W&SS Rev SERIES 2015 ($9,230,000) ■ M1 Go Series 2020 ($1,220,000) ■ M1 UT SERIES 2014 ($5,765,000) ■ M1 UTR SERIES 2013 ($1,910,000) ■ M1 GO SERIES 2012 ($2,355,000) ■ M1 GO SERIES 2010 ($2,000,000) 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 $300,000.00 $250,000.00 $200,000.00 $150,000.00 $100,000.00 $50,000.00 $- Annual Capital Lease Payments L. 2021 2022 ■ LADDER TRUCK LEASE 2015 ($1,057,316) 2023 2024 ■ VAC TRUCK LEASE 2018 ($360,100.40) ■ CAMERA VAN LEASE 2019 ($210,000) CAPITAL OUTLAYS Category FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Water Water System Improvements Valve Replacement/Addition $ 50,000 $ 52,500 $ 55,125 $ 57,881 $ 60,775 Yearly Change Out Engineer Master Plan of Improvements $ 100,000 $ - $ - $ - $ - Engineer Master Plan of Improvements Water Line Replacement $ 500,000 $ 525,000 $ 551,250 $ 578,813 $ 607,753 Water Line Replacement RRA/ERP $ 75,000 $ - $ - $ - $ - Risk Resilience Assessment Totals $ 725,000 $ 577,500 $ 606,375 $ 636,694 $ 668,528 Parking and Driveway Repair Town/MUD Joint $ 280,000 $ 250,000 $ 150,000 $ - $ - Building Maintenance $ - $ - $ - $ - $ - Totals $ - $ - $ - $ - $ - Lift Station Fence Change Out Building Maintenance $ 50,000 $ - $ - $ - $ - Replace WWTP Fence Fencing $ 15,000 $ 15,000 $ 15,000 $ - $ - Yearly Upgrades/Improvements Totals $ 15,000 $ 15,000 $ 15,000 $ - $ - Fleet $ - $ - $ - $ - $ - Fleet Replacement $ - $ 35,000 $ 50,000 $ 41,000 $ - Fleet Replacement Totals $ - $ 35,000 $ 50,000 $ 41,000 $ - Contingency For Carryover Totals $ - $ - $ - $ - $ - Water Grand Totals $ 740,000 $ 627,500 $ 671,375 $ 677,694 $ 668,528 WASTEWATER Wastewater System Improvements Aeration Pump for MBR's $ 30,000 $ - $ - $ - $ - Aeration Pump for MBR's Engineer Master Plan of Improvements $ 100,000 $ - $ - $ - $ - Engineer Master Plan of Improvements WWTP Legal $ 150,000 $ - $ - $ - $ - WWTP Legal Building & Property Maintenance LS #1 Upgrades $ - $ 250,000 $ 150,000 $ - $ - Parking and Driveway Repair Totals $ 280,000 $ 250,000 $ 150,000 $ - $ - Building Maintenance $ 20,000 $ 20,000 $ 20,000 $ - $ - Lift Station Fencing $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Lift Station Fence Change Out WWTP Fencing Replacement $ 50,000 $ - $ - $ - $ - Replace WWTP Fence Totals $ 33,000 $ - $ - $ - $ - Totals $ 55,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Fleet $ - $ - $ - $ - $ - Fleet Truck Replacement $ - $ - $ 35,000 $ 35,000 $ - Fleet Truck Replacement Totals $ - $ - $ 35,000 $ 35,000 $ - Contingency For Carryover Totals $ - $ - $ - $ - $ - Wastewater Grand Totals $ 335,000 $ 255,000 $ 190,000 $ 40,000 $ 5,000 ADMIN Information Technology Improvements CM MS $ 50,000 $ - $ - $ - $ - Implementation and Integration Website Rebuild $ 35,000 $ - $ - $ - $ - Rebuild of Current District Website Totals $ 85,000 $ - $ - $ - $ - Building & Property Maintenance Pavement and Driveway Repair $ 20,000 $ 20,000 $ 20,000 $ - $ - Parking and Driveway Repair $ - $ - $ - $ - $ - Totals $ 20,000 $ 20,000 $ 20,000 $ - $ - Fleet Fleet Replacement $ 33,000 $ - $ - $ - $ - Fleet Replacement Totals $ 33,000 $ - $ - $ - $ - Contingency For Carryover Totals $ - $ - $ - $ - $ - Admin Grand Totals $ 138,000 $ 20,000 $ 20,000 $ - $ - AVG METERS AS OF COMPLETED LAST THREE FISCAL YEARS PROJECTED FORT WORTH WATER COST AVG WATER USE OF COMPLETED LAST THREE FISCAL YEARS ANNUALIZE GROWTH IN WATER METERS = 0.50% PROJECTED NO. OF ACTIVE METERS ON OCT. 1, 2020 = ITEM NO. 4705 70,837,667 1 4705 62,868,333 2 4710 44,040,667 3 4709 37,298,000 4 4713 39,078,000 5 4726 48,848,000 6 4729 59,744,000 7 4748 71,119,667 8 4779 99,610,333 9 4759 109,536,667 10 4763 123,901,667 11 4753 98,590,333 12 AVERAGE TOTAL MONTH OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP PROJECTED EOM AND AVERAGE ANNUAL NO. OF WATER METERS 4,827 4,829 4,831 4,833 4,835 4,837 4,839 4,841 4,843 4,845 4,847 4,849 4,825 AVERAGE WATER USE PER METER FOR THE LAST 3 COMPLETE FISCAL YEARS (GALLONS) 15,056 13,362 9,350 7,920 8,292 10,336 12,633 14,978 20,845 23,015 26,015 20,743 PROJECTED MONTHY WATER USE (GALLONS) 72,674,634 64,525,514 45,172,388 38,277,812 40,092,904 49,996,073 61,130,524 72,509,211 100,953,932 111,511,562 126,099,795 100,585,379 4,838 15,212 883,529,729 CALCULATED AVERAGE WATER USE PER METER PER MONTH = PROJECTED TOTAL NO. OF NEW RETAIL METERS = PROJECTED TOTAL OF ADDITIONAL GALLONS = (GALS/METER/MN) (METERS) (GALLONS) Purchased Water Expense (Projected Fort Worth Costs) 1 Purchased Water (gallons): Out of District Volumetric Charge Per 1000 Gallons $2.33 Rate of Use Charge Monthly $34,710.00 Increase Monthly Rate of Use Charge- Projected True Up $10,000.00 Service Charge Monthly $25 Total: 15,212 24 365,090 883,894,819 $2,059,475 $416,520 $120,000 $300 $2,596,295 Water Use History and Projections Gallons in Thousands 1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Consumption in gallons 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Years Number of Connections per Year 60000 55000 50000 45000 40000 35000 30000 25000 20000 15000 10000 5000 0 Total Connections by Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Years Revenue in Thousands $7,000.00 $6,000.00 $5,000.00 $4,000.00 $3,000.00 $2,000.00 $1,000.00 $- Revenue by Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Years Consumtipon per Connection 21,000 19,500 18,000 16,500 15,000 13,500 12,000 10,500 9,000 7,500 6,000 4,500 3,000 1,500 Consumption per Connection by Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Years Rates PROJECTED WASTEWATER REVENUE Minimum Charge All Meter Sizes Volumetric Charge (000's) 0-4,000 4,001-8,000 8,001-12,000 12,000+ Commercial Billing Determinants Annual # of Meters Volumes (000's) 0 -4,000 gallons 4,001 - 8,000 gallons 8,001 - 12,000 gallons > 12,001 gallons Commercial (000's) Projected Revenue Meter Charge Revenue Residential 0 -4,000 gallons 4,001 - 8,000 gallons 8,001 - 12,000 gallons > 12,001 gallons Subtotal Commercial Total Revenue Residential (Winter Average) Commercial $22.15 $22.15 $4.10 $5.85 $8.25 $11.75 Total $6.94 54,348 1,176 55,524 185,267 185,267 80,515 80,515 27,235 27,235 29,166 29,166 322,183 322,183 93,558 93,558 $1,203,808 $26,048 $1,229,857 $759,595 $759,595 $471,013 $471,013 $224,689 $224,689 $342,701 $342,701 $1,797,997 $0 $1,797,997 $649,293 $649,293 $3,001,805 $675,341 $3,677,146 Account 135-55160-030 Professional Outside Services 135-55030-030 Software & Support INFORMATION TECHNOLOGY Description 1 1 Amount Description M3- It & Cell Phone Support, includes Mobile Client $ 59,925 Totals: $ 59,925 Description Used R For Recurring, NR For Non -Recurring. R -Internet Connectivity- Charter Spectrum $ 12,000 R -Internet Connectivity -ATT (Backup & WWTP) $ 2,000 R -Internet Connectivity -Pump Room at Water Plant/SCADA $ 1,000 R- M3- Microft Office 365 Licenses $ 6,200 R-STW-Annual Support, Annual Lease, & Report Coding $ 29,000 R -Clear Rec Annual Maintenance $ 600 R- Peak Agenda Management $ 3,638 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 $ 1,500 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 $ 30,100 R- Element Annual CMMS License Fee $ 10,000 R- Halff GIS/CMMS Hosting and Annual Software Support $ 10,000 NR- VMWare Software & Support (3 yrs support) $ - Totals: $ 126,854 135-60005-030 Description Telephone R- 8x8 Phone System Admin, Water, & Wastewater $ 5,500 R- Afterhours answering service $ 3,000 R- WWTP Phone Service (LS + 4 temp ofc phones) $ - R -E -Fax $ 180 Phone System Maintenance/Replacement $ 1,000 Totals: $ 9,680 135-60235-030 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 $ - $ - Replacement Hardware: Dell Laptop 2 $ 1,869 $ 3,738 Dell Docking Station 1 $ 179 $ 179 Dell 22" Monitor 4 $ 200 $ 800 Dell Monitor Stand 2 $ 189 $ 378 Dell Desktop 2 $ 1,000 $ 2,000 Keyboard/Mouse combo 2 $ 79 $ 158 Network SAN ( Warranty Renewal) 0 $ 6,500 $ - Server Rotation 1 $ 13,000 $ 13,000 Printers 0 $ - $ - Totals: $ 20,253 135-65105030 Description Printing Events or Special Mailers $ 2,500 Totals: $ 2,500 135-65090-030 Printer Supplies Description Toner and Cartridges $ Totals: 135-69170-030 Copier Rental/Lease Description Copier Lease $ 4,000 Totals: $ 4,000 Grand Total: $ 224,500