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HomeMy WebLinkAboutFY 2022 TCMUD BudgetResolution No. 2021-0920A Approving Fiscal Year 2022 Budget CERTIFICATE OF RESOLUTION 2021-0920A 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 20, 2021, 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 Kevin R. Carr Director All members of the Board were present except t V1 '� { , thus constituting a quorum. Whereupon, among other business, the following was transacted at such meeting: A RESOLUTION APPROVING THE 2022 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 1 of 5 Resolution No. 2021-0920A Approving Fiscal Year 2022 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 20`x' day of September 2021. Kelly Castonguay, Secretary/Treasurer Board of Directors e.-t_.P urie Slaght,istrictSe retary 2 of 5 Resolution No. 2021-0920A Approving Fiscal Year 2022 Budget RESOLUTION NO. 2021-0920A 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 2022 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 2022, 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 20, 2021 meeting. 3 of 5 Section 5. passage. Resolution No. 2021-0920A Approving Fiscal Year 2022 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 20th day of September 2021. Steve 1-lynn, President Board of Directors Kelly Castonguay, Secretary/Treasurer Board of Directors aurit Slaght, DisindiVecr ar 4 of 5 \\,,\\t1.\\.141.112111\11/10//////////, i� �G•°�FIANT. "f�/r G• • o fes/ 0 ••• TOL. 1/ ./// 1TY DIS�P� \\\\ /1////if 110 ��\ Resolution No. 2021-0920A Approving Fiscal Year 2022 Budget EXHIBIT "A" (Approved FY 2022 Budget) 5 of 5 FY 2022 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 Trophy Club MUD No. 1 FY 2022 ADOPTED BUDGET TAX RATE SUMMARY COMPARISON Fiscal Years 2021 2022 % of Increase/Decrease Fiscal Years 2021 2022 % of Increase/Decrease M&O (General Fund) Tax M&O Fire Tax M&O Tax Rate Increase/Decrease: 0.00709 0.00687 -3.05% 0.06476 0.06412 -0.99% 0.07185 0.07099 -1.19% -0.00301 -0.00086 Total Value: 2,714,237,952 2,804,012,184 3.31% I & S (Debt Service) Tax Increase/Decrease: 0.03589 0.03489 -2.79% -0.00198 -0.00100 Total Tax Rate: 0.10774 0.10588 -1.72% Increase/Decrease: -0.00499 -0.00186 PROPERTY VALUE SUMMARY COMPARISON Fiscal Years 2021 2022 % of Increase/Decrease MUD Tarrant Co. MUD Denton Co. PID Out of District & PID 522,432,262 510,691,116 -2.25% 1,403,005,151 1,468,987,935 4.70% 788,523,995 824,066, 245 4.51% 276,544 266,888 -3.49% Total Value: 2,714,237,952 2,804,012,184 3.31% FY 2022 BUDGET FUND SUMMARY General Fund Revenue 10,069,129 Tax Collections 136,092 PID Surcharges 165,537 Reserve Funds 0 Total Revenue 10,370,758 Water Expense 5,307,626 Wastewater Expense 3,298,159 Board of Directors Expense 11,780 Administration Expense 1,567,488 Non -Departmental Expense 185,705 Total Expense 10,370,758 Net Budget Surplus/Deficit $0 Tax Debt Service Fund Revenue Tax Collections PID Surcharge 198,761 690,667 115,924 Total Revenue 1,005,353 Debt Service Expense Total Expense 1,005,353 1,005,353 Net Budget Surplus/Deficit Fire Fund Revenue 22,000 Tax Collections 1,269,330 PID Assessment 528,546 Reserve Funds 57,700 Total Revenue 1,877,576 Fire Expense 1,877,576 Total Expense 1,877,576 Net Budget Surplus/Deficit $0 Revenue Debt Service Fund Revenue 1,259,540 Total Revenue 1,259,540 Debt Service Expense 1,259,540 Total Expense 1,259,540 Net Budget Surplus/Deficit $0 FY 2022 Budget Calendar 4/20/2021 - 5/21/2021 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 5/24/2021 - 5/25/2021 Departmental budget meeting for base budget needs and wants, review calendar and set expectations OpenGov training on proposals with departments 5/25/2021 - 6/4/2021 First round of Departmental Proposals should be submitted for review with supporting documents Detail explanation on account increases and capital request 6/8/2021 Meeting with General Manager, Operations Manager, and Finance Manager to discuss 5 year CIP projection Impact to rates and Cash Reserves, and overall projected budget review 6/8/2021 - 6/11/2021 Update excel budget worksheets YTD thru May, Revenue and Tax Bond Debt, TexPool Transfers (I&S) employee cost projections, preliminary tax valuations, and consumption forecasting and demands 6/14/2021 6/16/2021 Budget meeting with Town/Fire staff to review and update the Fire Budget, Budget Committee meeting to review draft Present a projected General Fund and Fire Fund budget summary at the June Board meeting 6/17/2021 - 6/24/2021 Meet with department supervisors to address budget demands and address required reductions All departmental budget proposal submissions and documents are due to Finance Department 6/25/2021 - 6/29/2021 Review and approve resubmittal department proposals, reach out to Fire Department/Town for proposed Fire Budget, update the excel budget with preliminary tax evaluations, and calculate preliminary District tax rate 6/30/2021 Meet with General Manager and department managers to present "proposed" budget. Review 5 year capital plan, preliminary tax valuations, and rate model parameters. Provide new rate reports to NewGen for assessment 7/1/2021- 7/15/2021 Finance department updating and finalizing budget projections through excel and OpenGov Work with NewGen for final rate assessment calculations and PowerPoint 7/13/2021 Budget Committee Meeting to review any final changes before the Board meeting 7/26/2021 Certified Tax Roll numbers released, update Tax Assessment worksheet, and update budget projections Calculate HS tax averages and Comptroller Developed Water District Voter -Approval Tax Rate Worksheet 7/27/2021 Joint District Board meeting with the Town of Trophy Club Council for Fire Budget 8/2/2021 Final projections of budget to NewGen for rate assessment and updated Rate Model 8/6/2021 Notify Town of Trophy Club of preliminary Fire Assessment Rate 8/16/2021 Regular Board Meeting- Review budget and recommended rate scenarios (NewGen PowerPoint) 8/25/2021 - 9/5/2021 Update District's website and Denton/Tarrant County TNT websites with Proposed Tax Rate and Public Hearing Notice Notice of Public Hearing for Proposed Tax Rate published in Star Telegram (minimum 7 days prior) 9/20/2021 Public Hearing/Board meeting for adoption of District Property Tax Rate Resolutions and FY 22 Budget Resolution 9/30/2021 Update Denton County and Tarrant County TNT websites with Adopted Tax Rates Update District's website with Adopted Tax Rates and updated Notice to Purchaser *Some of the following dates are estimated and maybe subject to change as needed TAX RATE ASSESSMENT PID ASSESSMENT & SURCHARGE CALCULATIONS FIRE TAX/ASSESSMENT RATE NET TAX VALUE: TARRANT COUNTY: $510,691,116 DENTON COUNTY: $1,468,987,935 DENTON CO. PID: $824,066,245 OUT OF DISTRICT & PID $266,888 REQUIRED REVENUE FIRE $1,797,876 M&O TAX/SURCHARGE RATE TAX/ASSESS RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 28,040,122 FY 2022 Tax/Assess Rate = 0.06412 Revenue from MUD Tax = Revenue from PID Assess = NET TAX VALUE: $ 1,269,330 $ 528,546 Total: $ 1,797,876 TARRANT COUNTY: $510,691,116 DENTON COUNTY: $1,468,987,935 DENTON CO. PID: $824,066,245 REQUIRED REVENUE M&O 185,705 168,800 *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 7/23/2021 7/26/2021 7/26/2021 7/26/2021 Certified 7/23/2021 7/26/2021 7/26/2021 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 VaIs/100 = 28,037,453 FY 2022 MUD M&O Tax Rate = 0.00687 FY 2022 PID Tax/Surcharge Rate = 0.00602 Revenue from MUD Tax = Revenue from PID Surcharge = NET TAX VALUE: $ 136,092 $ 49,613 Total: $ 185,705 TARRANT COUNTY: $510,691,116 DENTON COUNTY: $1,468,987,935 DENTON CO. PID: $824,066,245 REQUIRED REVENUE TAX DEBT 2014 AND AFTER (I&S) Certified 7/23/2021 7/26/2021 7/26/2021 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 28,037,453 FY 2022 PID Surcharge Rate = 0.01407 $394,413 ***NOT FINAL TAX RATE ONLY USED TO CALCULATE PID SHARE Revenue from MUD Tax = $ 278,488 Revenue from PID Surcharge = $ 115,924 Total: $ 394,413 MUD DEBT: CALCULATE MUD TAX NET TAX VALUE: TARRANT COUNTY: $510,691,116 DENTON COUNTY: $1,468,987,935 REQUIRED REVENUE I&S MUD DEBT $690,667 Tax Rate Requirements 3.5% Overall Tax Rate FY 2022 0.10588 Voter Approval Rate 0.10588 Contributions Required $57,700 * * * Certified 7/23/2021 7/26/2021 TAX/SURCHARGE RATE = REQUIRED REVENUE/TOTAL VALS/100 Vals/100 = 19,796,791 FY 2022 Tax Rate = 0.03489 Revenue from MUD Tax = Revenue from PID = N/A 690,667 Total: $ 690,667 TAX COMPARISON 2021 2022 M&O (General Fund) Tax 0.00709 0.00687 M&O Fire Tax 0.06476 0.06412 M&O Tax Rate 0.07185 0.07099 Increase/Decrease Rate: -0.00301 -0.00086 I & S (Debt Service) Tax 0.03589 0.03489 Increase/Decrease Rate: -0.00198 -0.00100 Total Tax Rate: 0.10774 0.10588 Increase/Decrease Rate: -0.00499 -0.00186 FIRE DEPARTMENT FUND Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted FY 2021 Amended FY 2021 Projected FY 2022 Adopted Budget vs Amended Budget % Change Revenues -Town Assessment - Emerg Svcs 490,697 500,667 513,618 510,812 512,258 510,808 528,546 16,288 3.18% Emer Svcs Assessment/Delinquent Property Taxes/Assessments P&I Fire Permits/Sprinkler & Plan Review Fire Inspections Denton/Tarrant County Pledge -Fire Grant Revenue Revenues -MUD 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 83,704 57,841 10,000 7,367 0.00% 0.00% 47,977 35,000 35,000 5,000 5,000 (30,000) -85.71% 0.00% 17,072 16,000 17,072 17,072 17,000 (72) -0.42% 17,009 - - 0.00% II I 1,066,061 1,103,690 1,223,805 1,246,877 1,246,877 1,246,877 1,269,330 22,453 1.80% 3,945 3,166 3,736 32,399 - 0.00% 4,787 5,126 6,897 3,336 - 0.00% - 0.00% 0.00% 57,700 57,700 0.00% 0.00% 135,611 24,423 - 0.00% 1,659,193 1,813,468 1,854,538 1,808,689 1,811,207 1,815,492 1,877,576 66,369 3.66% xpenses-Town Salaries- Regular 582,657 665,043 671,577 670,420 711,424 695,199 709,025 (2,399) -0.34% Salaries- Part Time - 50,078 50,078 54,071 50,078 0.00% Salaries- Merits - - - - - 13,550 13,550 0.00% Salaries- Overtime 71,354 91,609 75,008 72,896 93,476 118,359 84,405 (9,071) -9.70% Salaries- Longevity 5,856 6,358 6,838 6,730 6,730 7,343 7,254 524 7.79% Salaries- Stipend - - - - 1,875 1,875 - (1,875) -100.00% Certification Pay 4,950 7,564 9,063 9,750 9,750 9,700 11,438 1,688 17.31% Salaries- Cell Phone Stipend - - - 1,800 1,800 0.00% Retirement 83,513 103,227 100,538 106,114 106,114 112,516 110,223 4,109 3.87% Medical Insurance 59,991 93,982 76,605 78,087 78,087 76,059 74,102 (3,985) -5.10% Dental Insurance 5,388 5,447 5,514 6,045 6,045 5,594 5,582 (463) -7.66% Vision Insurance 569 599 525 576 576 512 539 (37) -6.42% Life Insurance & Other 3,316 3,989 4,087 5,171 5,171 4,642 5,635 464 8.97% Social Security Taxes 37,002 46,593 44,880 51,123 51,123 52,558 52,084 961 1.88% Medicare Taxes 8,651 10,893 10,496 11,956 11,956 12,288 12,182 226 1.89% Unemployment Taxes 1,620 291 426 1,625 1,625 2,394 2,442 817 50.28% Workman's Compensation 8,639 9,638 15,004 20,177 20,177 17,842 17,816 (2,361) -11.70% Physicals/Testing 7,417 3,117 3,867 6,675 6,675 4,033 5,960 (715) -10.71% Tuition Reimbursement 3,488 3,289 1,497 8,290 8,290 5,637 8,290 0.00% Professional Outside Services 125 550 1,750 1,750 2,089 1,750 0.00% Software & Support 2,784 12,123 12,495 17,164 17,16416,854 17,164 0.00% Tax Administration 1,529 1,605 1,605 2,028 1,605 0.00% Advertising - 1,500 1,500 - 1,500 - 0.00% Printing 155 219 141 500 500 373 500 - 0.00% Schools & Training 15,392 12,887 14,427 19,900 19,900 11,364 19,900 - 0.00% Electricity4,895 4,790 4,970 8,400 8,400 4,818 8,400 0.00% Water 3,203 2,823 3,935 4,000 4,000 3,114 4,000 - 0.00% Telephone - - - - - - - - 0.00% Communications/Mobiles 15,884 12,792 12,345 16,691 16,691 20,378 16,691 0.00% Building Maintenance 14,335 24,520 22,727 22,200 22,200 14,99522,200 - 0.00% Vehicle Maintenance 49,770 46,433 31,865 40,800 40,800 12,590 40,800 0.00% Equipment Maintenance 12,394 11,202 5,719 18,000 18,000 7,984 18,715 715 3.97% Emergency Management 158 1,000 1,000 1,000 1,000 1,333 1,000 0.00% Dispatch- Denton County 3,045 3,706 3,986 3,946 3,9465,261 4,020 74 1.88% Dues & Memberships 19,601 19,616 19,782 20,337 20,337 21,854 20,337 0.00% Flags & Repair1,000 9,441 - - - - - - 0.00% Travel & per diem 7,280 11,153 5,326 14,510 14,510 12,801 14,510 0.00% Office Supplies 289 317 390 500 500 319 500 0.00% Printer Supplies 1,041 1,020 1,400 1,400 1,175 1,400 0.00% Postage 53 82 31 100 100 89 100 - 0.00% Publications/Books/Subscripts 267 344 334 350 350 - 350 - 0.00% Fuel 9,082 10,611 6,959 12,215 12,215 8,630 12,215 0.00% Uniforms6,338 5,787 7,001 9,645 9,645 10,052 9,645 - 0.00% FIRE DEPARTMENT FUND Description FY 2018 Actual FY 2019 Actual FY 2020 Actual 1 FY 2021 Adopted FY 2021 Amended FY 2021 Projected FY 2022 Adopted Budget vs Amended Budget % Change Safety Equipment/Protective Clothing 25,217 31,343 24,353 27,700 27,700 361 27,700 - 0.00% Small Equipment 5,499 6,428 3,591 4,950 4,950 215 4,950 - 0.00% Hardware 914 3,268 2,592 4,458 4,458 1,272 4,458- 0.00% Maintenance & Supplies 386 444 1,113 1,500 1,500 - 1,500 - 0.00% Miscellaneous Expense 3,246 3,949 27,936 4,000 4,000 1,759 4,000- 0.00%I Capital Outlays - - - - - - - - 0.00%I Programs & Special Projects 10,745 13,309 18,023 17,005 17,005 4,714 16,931 (74) -0.44% Expenses -MUD Maintenance & Repairs (GASB34) 1,490 5,900 - - - - - 0.00% Rent And/or Usage 218,954 215,979 218,004 197,281 197,281 197,281 198,761 1,480 0.75% Insurance 15,238 17,895 19,691 21,000 21,000 19,800 21,000 - 0.00% Capital Outlays - 64,482 39,743 -- - - - 0.00% Short Term Debt -Interest 14,768 11,958 9,078 6,127 6,127 6,127 3,101 (3,026) -49.38% GASB34/Reserve for Replacement 81,420 81,420 81,420 81,420 81,420 81,420 81,420 - 0.00% Capital Leases- Principal 112,381 115,190 118,070 121,022 121,022 121,022 124,047 3,025 2.50% Total Expense 1,541,761 1,810,249 1,748,871 1,808,689 1,872,148 1,772,694 1,877,576 5,428 0.29% Total Fire Revenues 1,659,193 $ 1,813,468 $ 1,854,538 $ 1,808,689 $ 1,811,207 $ 1,815,492 $ 1,877,576 66,369 3.66% Total Fire Expenses 1,541,761 $ 1,810,249 $ 1,748,871 $ 1,808,689 $ 1,872,148 $ 1,772,694 $ 1,877,576 5,428 0.29% Net Budget Surplus (Deficit) 117,432 $ 3,219 $ 105,667 $ - $ (60,941) $ 42,798 $ - 60,941 Town/MUD Fire Contract Calculation FY 2021 FY 2022 Fire Budget Less: Rent/Debt Service Less: TML Fire Insurance Less: Capital Outlays Less: Capital Leases Interest Less: Capital Leases Principal Less: GASB34/Reserve for Replacement Less: ESD Assessment Less: Fire Permits/Sprinkler Less: Fire Inspections Less: Denton County Fire Pledge Less: Grant Proceeds 1,808,689 197,281 21,000 6,127 121,022 81,420 510,812 35,000 16,000 1,877,576 198,761 21,000 3,101 124,047 81,420 528,546 5,000 17,000 Annual transfer to Town from MUD/Fire Budget $ 820,027 $ 898,700 Monthly payment to Town Oct -Sept $ 68,336 $ 74,892 GENERAL FUND 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 Capital Lease- Other Fin Sources Interest Income Cell Tower Revenue Building Rent Income Proceeds from Sale of Assets Prior Year Reserves GASB Reserves Loan Proceeds Oversize Meter Reimbursement Interfund Transfer In Intergov Transfer In Miscellaneous Income Records Management Revenue Recovery of Prior Year Expense Reimbursement total Revenues 122,279 125,687 135,857 136,531 136,531 136,531 136,092 (439) -0.32% 347 (327) 402 300 547 519 300 - 0.00% 530 570 769 300 367 529 300 - 0.00% 195,528 163,043 164,700 163,725 163,725 163,725 165,537 1,812 1.11% 6,035,804 5,243,386 5,765,931 5,932,489 5,639,480 5,458,320 6,033,776 101,287 1.71% 3,035,824 3,124,552 3,254,599 3,677,146 3,560,000 3,560,000 3,824,473 147,327 4.01% 119,594 98,969 61,753 112,608 74,000 76,130 94,826 (17,782) -15.79% 13,881 15,850 9,950 16,550 11,500 11,500 14,000 (2,550) -15.41% 2,200 2,750 5,300 750 300 300 750 - 0.00% 5,800 4,150 5,050 2,500 100 100 2,500 0.00% 81,611 57,003 89,037 50,000 42,000 57,965 50,000 0.00% - - - - - 0.00% - 205,504 - - - - 0.00% 61,282 139,388 81,518 100,000 18,090 18,090 15,000 (85,000) -85.00% 12,077 15,651 12,967 14,146 14,146 14,146 14,146 0.00% 7,000 7,000 5,833 - - - - - 0.00% 15,400 52,600 12,520 5,000 19,575 19,575 10,000 5,000 100.00% 0.00% - 150,000 0.00% 360,100 32,080 - - - - - 0.00% 14,237 41,295 19,732 8,232 4,407 4,407 2,058 (6,174) -75.00% 797,834 32,080 - - - - - 0.00% - - - - 0.00% 16,547 14,216 35,761 7,000 18,488 19,735 7,000 - 0.00% 2 6 - - 0.00% 10,897,878 1 9,525,452 I 9,661, 678 I 10,227,277 572 I 10,370,758 I 1 Water Expenses Salaries & Wages Overtime Longevity Certification Retirement Medical Insurance Dental Insurance Vision Insurance Life Insurance & Other Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Pre-emp Physicals/Testing Employee Relations Engineering Maintenance & Repairs Generator Maintenance & Repairs Vehicle Maintenance Maintenance -Heavy Equipment Cleaning Services Lab Analysis - MUD Lab Analysis - PID Communications/Mobiles Electricity Publications/Books/Subscripts Dues & Memberships Schools & Training Safety Program Travel & per diem Rent/Lease Equipment TCEQ Fees & Permits - MUD TCEQ Fees & Permits - PID 0.00% 0.00% 1.40% 245,349 308,939 358,683 365,309 358,000 358,000 402,468 37,160 10.17% 14,433 12,323 20,986 17,000 24,000 24,000 17,000 - 0.00% 3,310 3,620 5,083 5,435 5,435 5,435 5,829 394 7.24% 2,425 2,125 4,900 6,000 3,025 3,025 4,500 (1,500) -25.00% 24,919 30,416 35,476 36,520 36,520 36,520 46,074 9,554 26.16% 32,816 41,853 59,351 86,182 65,000 65,000 97,671 11,489 13.33% 2,589 2,995 3,641 4,933 4,000 4,000 5,594 660 13.39% 460 490 563 789 580 580 719 (70) -8.87% 2,573 2,574 3,752 3,289 3,800 3,800 4,620 1,331 40.49% 16,345 19,845 23,871 24,412 24,412 24,412 26,647 2,235 9.16% 3,823 4,641 5,583 5,709 5,709 5,709 6,232 523 9.16% 819 47 974 1,080 1,200 1,671 1,512 432 40.00% 10,799 10,901 8,846 10,877 12,500 12,500 11,604 727 6.68% 285 370 235 400 400 400 400 - 0.00% 178 74 87 300 300 300 300 - 0.00% - 6,069 - 20,000 - - - (20,000) -100.00% 100,901 128,828 60,089 124,000 96,000 96,000 110,000 (14,000) -11.29% 770 1,906 847 3,000 2,000 2,000 2,000 (1,000) -33.33% 5,216 4,770 6,003 5,000 7,657 7,879 5,000 - 0.00% 35 - 1,828 3,500 3,500 3,500 1,000 (2,500) -71.43% - 175 1,050 1,000 1,000 1,000 2,000 1,000 100.00% 7,413 8,104 4,561 7,500 7,500 7,500 7,500 - 0.00% 1,753 1,799 2,216 2,000 2,000 2,000 2,000 0.00% 3,973 3,771 5,334 7,500 7,500 7,500 7,500 - 0.00% 140,190 113,377 131,998 123,487 123,487 123,487 131,689 8,201 6.64% 767 790 850 1,000 1,366 1,366 1,000 - 0.00% 122 105 500 500 - (500) -100.00% 2,889 3,581 2,920 7,426 2,500 2,500 4,141 (3,285) -44.24% 8 - - 400 400 105 - (400) -100.00% 87 2,544 2,875 500 - 988 (1,888) -65.65% - - 1,500 - - - (1,500) -100.00% 24,220 21,084 25,706 30,000 30,000 30,000 30,000 - 0.00% - - - - - - - 0.00% Description FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Adopted FY 2021 Amended FY 2021 Projected FY 2022 Adopted Budget vs Budget Net Prior Change 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 Capital Lease- Other Fin Sources Interest Income Cell Tower Revenue Building Rent Income Proceeds from Sale of Assets Prior Year Reserves GASB Reserves Loan Proceeds Oversize Meter Reimbursement Interfund Transfer In Intergov Transfer In Miscellaneous Income Records Management Revenue Recovery of Prior Year Expense Reimbursement total Revenues 122,279 125,687 135,857 136,531 136,531 136,531 136,092 (439) -0.32% 347 (327) 402 300 547 519 300 - 0.00% 530 570 769 300 367 529 300 - 0.00% 195,528 163,043 164,700 163,725 163,725 163,725 165,537 1,812 1.11% 6,035,804 5,243,386 5,765,931 5,932,489 5,639,480 5,458,320 6,033,776 101,287 1.71% 3,035,824 3,124,552 3,254,599 3,677,146 3,560,000 3,560,000 3,824,473 147,327 4.01% 119,594 98,969 61,753 112,608 74,000 76,130 94,826 (17,782) -15.79% 13,881 15,850 9,950 16,550 11,500 11,500 14,000 (2,550) -15.41% 2,200 2,750 5,300 750 300 300 750 - 0.00% 5,800 4,150 5,050 2,500 100 100 2,500 0.00% 81,611 57,003 89,037 50,000 42,000 57,965 50,000 0.00% - - - - - 0.00% - 205,504 - - - - 0.00% 61,282 139,388 81,518 100,000 18,090 18,090 15,000 (85,000) -85.00% 12,077 15,651 12,967 14,146 14,146 14,146 14,146 0.00% 7,000 7,000 5,833 - - - - - 0.00% 15,400 52,600 12,520 5,000 19,575 19,575 10,000 5,000 100.00% 0.00% - 150,000 0.00% 360,100 32,080 - - - - - 0.00% 14,237 41,295 19,732 8,232 4,407 4,407 2,058 (6,174) -75.00% 797,834 32,080 - - - - - 0.00% - - - - 0.00% 16,547 14,216 35,761 7,000 18,488 19,735 7,000 - 0.00% 2 6 - - 0.00% 10,897,878 1 9,525,452 I 9,661, 678 I 10,227,277 572 I 10,370,758 I 1 Water Expenses Salaries & Wages Overtime Longevity Certification Retirement Medical Insurance Dental Insurance Vision Insurance Life Insurance & Other Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Pre-emp Physicals/Testing Employee Relations Engineering Maintenance & Repairs Generator Maintenance & Repairs Vehicle Maintenance Maintenance -Heavy Equipment Cleaning Services Lab Analysis - MUD Lab Analysis - PID Communications/Mobiles Electricity Publications/Books/Subscripts Dues & Memberships Schools & Training Safety Program Travel & per diem Rent/Lease Equipment TCEQ Fees & Permits - MUD TCEQ Fees & Permits - PID 0.00% 0.00% 1.40% 245,349 308,939 358,683 365,309 358,000 358,000 402,468 37,160 10.17% 14,433 12,323 20,986 17,000 24,000 24,000 17,000 - 0.00% 3,310 3,620 5,083 5,435 5,435 5,435 5,829 394 7.24% 2,425 2,125 4,900 6,000 3,025 3,025 4,500 (1,500) -25.00% 24,919 30,416 35,476 36,520 36,520 36,520 46,074 9,554 26.16% 32,816 41,853 59,351 86,182 65,000 65,000 97,671 11,489 13.33% 2,589 2,995 3,641 4,933 4,000 4,000 5,594 660 13.39% 460 490 563 789 580 580 719 (70) -8.87% 2,573 2,574 3,752 3,289 3,800 3,800 4,620 1,331 40.49% 16,345 19,845 23,871 24,412 24,412 24,412 26,647 2,235 9.16% 3,823 4,641 5,583 5,709 5,709 5,709 6,232 523 9.16% 819 47 974 1,080 1,200 1,671 1,512 432 40.00% 10,799 10,901 8,846 10,877 12,500 12,500 11,604 727 6.68% 285 370 235 400 400 400 400 - 0.00% 178 74 87 300 300 300 300 - 0.00% - 6,069 - 20,000 - - - (20,000) -100.00% 100,901 128,828 60,089 124,000 96,000 96,000 110,000 (14,000) -11.29% 770 1,906 847 3,000 2,000 2,000 2,000 (1,000) -33.33% 5,216 4,770 6,003 5,000 7,657 7,879 5,000 - 0.00% 35 - 1,828 3,500 3,500 3,500 1,000 (2,500) -71.43% - 175 1,050 1,000 1,000 1,000 2,000 1,000 100.00% 7,413 8,104 4,561 7,500 7,500 7,500 7,500 - 0.00% 1,753 1,799 2,216 2,000 2,000 2,000 2,000 0.00% 3,973 3,771 5,334 7,500 7,500 7,500 7,500 - 0.00% 140,190 113,377 131,998 123,487 123,487 123,487 131,689 8,201 6.64% 767 790 850 1,000 1,366 1,366 1,000 - 0.00% 122 105 500 500 - (500) -100.00% 2,889 3,581 2,920 7,426 2,500 2,500 4,141 (3,285) -44.24% 8 - - 400 400 105 - (400) -100.00% 87 2,544 2,875 500 - 988 (1,888) -65.65% - - 1,500 - - - (1,500) -100.00% 24,220 21,084 25,706 30,000 30,000 30,000 30,000 - 0.00% - - - - - - - 0.00% M. Description Wholesale Water Miscellaneous Expenses Property Maintenance Lawn Services Interfund Transfer Out- Revenue I&S Interfund Transfer Out- Bond Reserve Interfund Transfer Out -Bank Reserve Furniture/Equipment < $5000 Fuel & Lube Uniforms Chemicals Small Tools Safety Equipment Meter Expense Meter Change Out Program Capital Outlays Short Term Debt -Principal Short Term Debt -Interest Gasb34/Reserve for Replacement Water Tank Inspection Contract Bond Related Expenses Subtotal Water Expenses Wastewater Expenses Salaries & Wages Overtime Longevity Certification Retirement Medical Insurance Dental lnsurance Vision Insurance Life Insurance & Other Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Pre-emp Physicals/Testing Employee Relations Engineering Independent Labor Maintenance & Repairs- WWTP Maintenance & Repairs- Collections Generator Maintenance & Repairs Vehicle Maintenance- WWTP Vehicle Maintenance- Collections Maintenance -Heavy Equipment Cleaning Services Dumpster Services Lab Analysis Communications/Mobiles Electricity Publications/Books/Subscripts Dues & Memberships Schools & Training Safety Program Travel & per diem Rent/Lease Equipment Advertising TCEQ Fees & Permits Miscellaneous Expenses Property Maintenance Lawn Services Interfund Transfer Out -Tax I&S GENERAL FUND FY 201 FY 201 FY 2020 A FY 2021 1 FY 2021 Actual Actual Actual Adopted Amended FY 2021 Projected FY 2022 Adopted Budget vs Budget Net Prior Ye Change % 2,257,593 1,977,849 1,865,024 2,596,295 2,316,841 2,186,504 2,508,611 (87,684) -3.38% - 200 - (200) -100.00% 975 612 1,392 3,000 1,000 245 - (3,000) -100.00% 11,250 8,090 6,000 14,750 10,000 10,000 12,500 (2,250) -15.25% 278,084 276,901 527,381 565,820 565,820 565,820 569,454 3,635 0.64% 48,996 55,200 36,800 - - 0.00% - - 75,000 75,000 - (75,000) -100.00% 5,020 - 562 2,500 383 383 2,500 - 0.00% 11,489 10,479 10,066 15,000 15,000 15,000 15,000 - 0.00% 2,632 2,219 3,425 5,190 3,500 3,500 5,250 60 1.16% 18,687 22,270 21,491 25,000 25,000 25,000 25,000 - 0.00% - - - 1,200 1,200 1,200 (1,200) -100.00% 1,081 641 - 1,000 1,000 (1,000) -100.00% 24,976 55,003 61,774 70,000 10,000 10,000 20,000 (50,000) -71.43% 82,313 86,949 36,900 87,000 87,000 87,000 87,000 - 0.00% 488,427 1,147,521 451,480 740,000 835,000 835,000 905,000 165,000 22.30% 30,068 30,512 30,962 30,962 30,962 31,419 457 1.48% 2,271 4,124 3,230 2,324 2,324 2,324 1,404 (920) -39.59% 75,000 75,000 475,899 75,000 75,000 75,000 75,000 - 0.00% 107,864 99,877 102,077 108,000 108,000 108,000 113,500 5,500 5.09% 39,160 1,220 - - - - - 0.00% 4,066,003 I 4,630,096 1 4,410,770 I 5,327,165 I 4,993,821 I 4,786,126 I 5,307,626 I (19,539)1 -0.37% 362,490 37,047 7,415 8,436 38,361 65,584 4,692 803 4,205 23,764 5,558 1,134 16,176 273 2,145 74,141 1,595 9,572 395 68,016 31,558 4,844 161,571 60 658 352 90 30,273 0 274 8,730 122,043 354,641 33,704 7,445 8,575 37,618 60,272 4,181 677 4,088 23,840 5,576 54 14,119 190 76 2,921 114,795 6,160 2,894 8,781 263 71,124 33,902 4,927 147,288 191 1,794 314 2,523 3,491 16,545 4 4,134 7,119 120,053 425,068 22,679 6,873 7,575 42,091 84,736 4,900 784 4,563 27,142 6,348 1,100 12,653 357 105 23,200 3,000 87,020 27,259 3,198 1,203 2,173 1,471 1,050 91,387 37,205 5,716 132,686 216 4,349 109 411 10,088 2,618 6,525 114,563 483,633 465,000 33,000 33,000 7,420 7,420 8,100 8,100 49,358 49,358 122,035 93,300 6,443 5,150 1,098 800 4,725 4,725 32,993 30,500 7,716 7,200 1,440 1,600 14,607 16,302 400 400 300 300 30,000 - 15,000 108,000 85,000 157,500 157,500 10,000 8,000 4,000 4,000 13,000 8,500 3,000 1,000 1,500 1,000 100,000 100,000 40,000 40,000 7,500 7,500 157,735 157,735 200 200 300 300 4,991 3,500 1,000 1,000 1,575 1,575 5,000 1,200 2,500 - 45,000 45,000 450 5,000 - 14,000 10,000 114,681 114,681 465,000 33,000 7,420 8,100 49,358 93,300 5,150 800 4,725 30,500 7,200 1,960 16,302 135 85,000 157,500 8,000 4,000 8,500 1,390 1,000 100,000 40,000 7,500 157,735 3,500 575 45,000 10,000 114,681 478,934 33,000 7,956 8,400 56,634 112,190 7,175 1,013 4,800 32,754 7,660 1,764 14,153 400 300 125,000 222,500 9,000 4,600 13,000 3,000 2,000 100,000 40,000 7,500 150,732 4,652 1,138 12,000 16,000 115,924 (4,699) -0.97% 0.00% 536 7.22% 300 3.70% 7,276 14.74% (9,845) -8.07% 732 11.37% (85) -7.76% 75 1.59% (239) -0.73% (56) -0.73% 324 22.50% (454) -3.11% 0.00% 0.00% (30,000) -100.00% (15,000) -100.00% 17,000 15.74% 65,000 41.27% (1,000) -10.00% 600 15.00% 0.00% 0.00% 500 33.33% 0.00% 0.00% 0.00% (7,003) -4.44% (200) -100.00% (300) -100.00% (339) -6.79% (1,000) -100.00% (438) -27.78% (5,000) -100.00% (2,500) -100.00% (33,000) -73.33% (450) -100.00% (5,000) -100.00% 2,000 14.29% 1,243 1.08% GENERAL FUND Description FY 2018 FY 2019 FY 2020 Actual Actual Actual t FY 2021 Adopted* FY 2021 Amended FY 2021 Projected FY 2022 Adopted Budget vs Budget Net Prior Ye Change % Interfund Transfer Out- Revenue I&S 598,738 596,238 673,867 688,005 688,005 688,005 690,085 2,081 0.30% Interfund Transfer Out -Bond Reserve 123,336 125,184 46,000 - - - - - 0.00% Interfund Transfer Out -Bank Reserve - - - 75,000 75,000 38,802 - (75,000) -100.00% Furniture/Equipment < $5000 1,762 791 1,055 2,000 36 228 500 (1,500) -75.00% Fuel & Lube 9,009 12,243 8,220 12,500 12,500 13,500 12,500 - 0.00% Uniforms 2,930 2,713 3,732 6,280 4,500 4,500 6,205 (75) -1.19% Chemicals- WWTP 19,716 31,632 23,055 25,000 25,000 25,000 32,500 7,500 30.00% Chemicals- Collections - - 10,449 17,500 6,500 6,500 10,000 (7,500) -42.86% Small Tools 1,436 1,143 - 1,200 - 343 - (1,200) -100.00% Safety Equipment 1,158 1,638 1,167 1,200 600 307 - (1,200) -100.00% Lab Supplies 20,748 18,456 26,446 28,000 28,000 28,349 33,000 5,000 17.86% Capital Outlays 128,991 756,778 324,270 335,000 250,500 242,500 700,000 365,000 108.96% Short Term Debt -Principal - 58,709 79,142 81,273 81,273 81,295 81,878 605 0.74% Short Term Debt -Interest 3,011 9,458 11,269 8,532 8,532 8,532 7,312 (1,220) -14.30% Gasb34/Reserve for Replacement 30,000 30,000 530,899 130,000 130,000 130,000 130,000 - 0.00% Capital Lease Issuance Cost 1,500 1,500 - - - - - - 0.00% Subtotal Wastewater Expenses 2,034,586 2,750,762 2,941,991 3,026,690 2,781,292 2,735,192 3,298,159 271,468 8.97% Board of Directors Expenses Salaries & Wages Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Publications/Books/Subscripts Dues & Memberships Meetings Schools & Training Travel & per diem Miscellaneous Expenses Subtotal Board of Directors Expenses Administration Expenses Salaries & Wages Overtime Longevity Retirement Medical Insurance Dental lnsurance Vision Insurance Life Insurance & Other Social Security Taxes Medicare Taxes Unemployment Taxes Workman's Compensation Pre-emp Physicals/Testing Employee Relations Engineering Software & Support Independent Labor Maintenance & Repairs Generator Maintenance & Repairs Building Maintenance & Supplies Cleaning Services Professional Outside Services Utility Billing Contract Telephone Communications/Mobiles Electricity Water Postage Bank Service Charges & Fees Bad Debt Expense Insurance 29 650 135 2,755 4,768 1,474 9,811 383,692 566 3,548 36,819 49,850 3,277 590 3,735 23,075 5,397 1,146 1,482 212 4,351 68,007 153,669 10,584 5,205 10,046 62,300 7,063 18,246 2,986 6,591 719 21,120 62,356 76,999 25 650 105 920 800 2,500 380,629 58 1,833 35,474 51,652 3,409 547 3,894 22,675 5,303 60 1,239 180 3,165 139,396 152,578 5,676 928 10,429 69,427 6,974 17,696 2,853 6,792 682 21,652 66,236 75,633 24 675 1,034 1,733 453,839 50 2,208 41,774 80,099 4,436 667 4,307 26,325 6,157 1,008 1,178 3,140 124,037 90,481 18,794 1,169 17,143 57,100 7,132 24,055 2,784 6,315 1,945 20,402 73,964 16,874 79,988 30 150 750 1,300 4,000 5,000 2,000 13,230 626,592 2,000 2,668 58,550 136,834 7,109 1,138 4,730 39,138 9,153 1,440 1,573 500 8,000 126,854 15,000 40,000 10,000 15,000 104,925 9,000 9,680 3,000 14,512 5,000 30,000 67,000 1,500 84,000 10 1,195 1,300 57 2,562 510,100 74 2,668 50,250 75,850 4,250 625 4,730 30,250 7,050 1,440 1,700 4,000 96,500 20,000 108,050 3,000 15,000 104,925 9,000 8,000 3,000 14,512 3,750 30,000 82,000 1,500 84,000 10 1,195 1,500 58 2,763 510,100 80 2,668 50,250 75,850 4,250 625 4,730 30,250 7,050 1,512 1,700 4,000 96,500 20,000 108,050 3,000 16,500 104,925 9,000 8,000 3,000 14,512 3,750 30,000 82,000 1,500 84,000 30 750 1,500 4,000 5,000 500 11,780 567,338 2,000 2,972 61,353 103,384 6,533 819 4,800 35,483 8,298 1,512 1,425 500 4,000 122,310 15,000 40,000 3,000 12,000 70,281 9,000 8,500 3,000 15,213 5,000 30,000 85,000 1,500 84,000 (150) 200 (1,500) (1,450) (59,254) 305 2,802 (33,450) (577) (319) 70 (3,655) (855) 72 (148) (4,000) (4,544) (7,000) (3,000) (34,644) (1,180) 701 18,000 0.00% 0.00% 0.00% 0.00% 0.00% -100.00% 0.00% 15.38% 0.00% 0.00% -75.00% -10.96% -9.46% 0.00% 11.42% 4.79% -24.45% -8.11% -28.01% 1.48% -9.34% -9.34% 5.00% -9.41% 0.00% -50.00% 0.00% -3.58% 0.00% 0.00% -70.00% 0.00% -20.00% -33.02% 0.00% -12.19% 0.00% 4.83% 0.00% 0.00% 26.87% 0.00% 0.00% Description Publications/Books/Subscripts Dues & Memberships Meetings Public Education Schools & Training Travel & per diem Physicals/Testing Elections Advertising Security Miscellaneous Expenses General Manager Contingency Lawn Services Furniture/Equipment < $5000 Uniforms Hardware IT Office Supplies Printer Supplies & Maintenance Maintenance Supplies Printing Capital Outlays Copier Lease Installments GENERAL FUND FY 2018 FY 2019 Actual Actual FY 20201 FY 2021 Actual Adopted FY 2021 Amended FY 2021 Projected FY 2022 Adopted Budget vs Budget Net 360 - 125 1,000 3,988 4,269 4,607 6,000 134 176 149 400 561 1,875 6,000 3,238 1,172 3,018 6,850 1,677 218 1,205 3,575 200 220 - 138 5,000 925 1,222 6,112 2,500 442 288 264 1,288 169 124 6,096 500 17,000 - - 17,000 - - - 5,000 212 1,579 2,027 2,500 747 746 - 2,050 6,802 5,526 24,611 20,253 5,331 6,651 5,383 6,000 2,365 - - - 4,199 4,849 4,596 4,000 144 - - 2,500 48,355 67,391 156,107 138,000 3,231 3,306 3,027 4,000 Prior Ye Change % 250 250 - (1,000) -100.00% 6,000 6,017 6,000 0.00% 240 289 - (400) -100.00% 3,063 3,063 2,000 (4,000) -66.67% 4,000 4,000 5,250 (1,600) -23.36% 600 600 1,588 (1,988) -55.59% - - (200) -100.00% 9,330 9,330 5,000 0.00% - 2,500 0.00% 1,288 312 - (1,288) -100.00% 500 500 - (500) -100.00% 17,000 - (17,000) -100.00% 5,000 5,000 5,000 0.00% - - 10,000 7,500 300.00% 1,000 - 530 (1,520) -74.15% 20,339 20,339 21,400 1,147 5.66% 4,000 4,500 6,000 - 0.00% - - 0.00% 4,000 4,500 4,000 - 0.00% - - - (2,500) -100.00% 129,975 129,975 190,000 52,000 37.68% 4,000 4,000 4,000 - 0.00% Subtotal Administration Expenses 1,123,167 I 1,185,147 I 1,386,708 I 1,669,510 1 1,486,808 I 1,470,475 1 1,567,488 1 (102,022) -6.11% Non Departmental Expenses Legal 151,171 138,579 (Auditing 25,659 26,460 IAPpraisal 10,696 11,057 Tax Admin Fees 2,968 3,653 Subtotal Non Departmental Expenses 190,494 179,748 109,011 135,000 50,000 40,000 135,000 31,908 33,800 26,000 26,000 33,800 11,909 11,925 11,925 11,200 12,055 3,756 4,850 4,850 3,821 4,850 0.00% 0.00%1 130 1.09%1 0.00 % 0.07% 156,584 185,575 92,775 81,021 185,705 130 Total General Fund Revenues $ 10,897,878 $ 9,525,452 $ 9,661,678 $ 10,227,277 $ 9,703,255 $ 9,541,572 $ 10,370,758 $ 143,481 1.40% Total General Fund Expenses $ 7,424,061 $ 8,748,253 $ 8,897,786 $ 10,222,170 $ 9,357,257 $ 9,075,578 $ 10,370,758 $ 148,588 1.45% Net Budget Surplus (Deficit) $ 3,473,817 $ 777,200 $ 763,892 $ 5,107 $ 345,998 $ 465,994 $ - $ (5,107) TAX DEBT PAYMENTS LONG TERM TAX DEBT REVENUE DEBT PAYMENTS LONG TERM REVENUE DEBT MUD/PID Reimburse Par Amount Principal FY 2022 Interest 3/01 Interest 9/01 Subtotal Interest Paying Agent Fee Total Maturity Date First Callable Date Project/Reason Series 2012 (Tax) MUD $2,355,000 $240,000 $7,350 $7,350 514,700 $500 $255,200 9/1/2023 9/1/2020 Refund MUD 32 Unlimited Tax Bonds Series 2002 and costs of issuance Series 2013 (Tax) MUD 51,905,000 5210,000 56,913 56,913 513,825 $500 $224,325 9/1/2023 9/1/2023 Refund MUD 92 Unlimited Tax Bonds Series 2003 & Unlimited Tax Refunding Bonds Series 2005 and costs of issuance Series 2020 (Tax) MUD 51,220,000 5115,000 $7,833 $7,833 515,665 $750 5131,415 9/1/2031 9/1/2031 Refund MUD 31 Unlimited Tax Bonds Series 2010 and costs of issuance of the Bonds, Trophy Club Fire Station SUBTOTAL MUD -ONLY TAX BONDS: 55,480,000 5565,000 522,095 522,095 $44,190 $1,750 $610,940 Series 2014 (Tax) MUD/PID $5,765,000 $270,000 $62,006 562,006 5124,013 5400 5394,413 9/1/2034 9/1/2024 Tax Bonds for WWTP Expansion SUBTOTAL MUD/PID TAX BONDS: 55,765,000 5270,000 $62,006 $62,006 5124,013 5400 5394,413 TOTAL ALL TAX BONDS: $11,245,000 $835,000 $84,101 $84,101 $168,203 $2,150 $1,005,353 REVENUE DEBT PAYMENTS LONG TERM REVENUE DEBT CAPITAL LEASE PAYMENTS SHORT TERM REVENUE DEBT Revenue Rates Par Amount Principal FY 2022 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 $410,000 596,219 $96,219 $192,438 $400 $602,838 9/1/2035 9/1/2025 Revenue Bonds for WWTP Expansion Series 2016 (Revenue) SWIFT $4,635,000 $220,000 $28,482 $28,482 556,965 $400 $277,365 9/1/2036 9/1/2027 Revenue Bonds for Fort Worth Line NSII Series 2019 (Revenue) WT & WW $7,080,000 5160,000 5109,469 5109,469 5218,938 5400 $379,338 9/1/2049 9/1/2028 Revenue Bonds for 16in Water Line (77%) Overrun for WWTP Expansion (23%) TOTAL ALL REVENUE BONDS: $20,945,000 $790,000 $234,170 $234,170 $468,340 $1,200 $1,259,540 CAPITAL LEASE PAYMENTS SHORT TERM REVENUE DEBT Revenue Rates Par Amount Principal FY 2022 Interest 2/01 Interest 8/01 Subtotal Interest Paying Agent Fee Total Payoff Date Reason Department Vaccon Truck (Water usage 43%) $154,843 531,419 $934 $470 51,404 $ - $32,823 2/1/2023 Replacement Water Vaccon Truck (WW usage 57%) $205,257 $41,648 51,238 $623 $1,861 $ - $43,509 2/1/2023 Replacement Wastewater Camera Van $205,504 $40,230 $2,922 $2,529 $5,451 $ - $45,681 2/1/2024 Replacement Wastewater Total: $565,604 $113,297 $5,094 $3,623 58,716 $ - $122,013 $2,500,000.00 - $2,000,000.00 $1,500,000.00 $1,000,000.00 $500,000.00 i Annual Long -Term Debt Payments 1 WT & WW REV SERIES 2019 ($7,080,000) WT REV SERIES 2016 ($4,635,000) WW REV SERIES 2015 ($9,230,000) UTR GO SERIES 2020 ($1,220,000) ■ UTR GO SERIES 2014 ($5,765,000) ■ UTR GO SERIES 2013 ($1,910,000) ■ UTR GO SERIES 2012 ($2,355,000) ILL �r 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 $250,000.00 $200,000.00 $150,000.00 $100,000.00 $50,000.00 $- Annual Capital Lease Payments A. CAMERA VAN LEASE 2019 ($210,000) ■ VAC TRUCK LEASE 2018 ($360,100.40) ■ LADDER TRUCK LEASE 2015 ($1,057,316) 2022 2023 2024 CAPITAL OUTLAYS Department FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Water Water Line Replacement $ 575,000 $ 632,500 $ 695,750 $ 765,325 $ 841,858 Pump Head Discharge $ 25,000 $ 25,000 $ - $ - $ - Valve Replacement/Addition $ 50,000 $ 55,000 $ 60,000 $ 65,000 $ 70,000 SCADA Upgrade $ 135,000 $ - $ - $ - $ - Concrete Pad for Dumpster $ 30,000 $ - $ - $ - $ - Barn Repairs $ 25,000 $ - $ - $ - $ - Fencing $ 15,000 $ 30,000 $ 15,000 $ - $ - Fleet Replacement $ 50,000 $ 35,000 $ 41,000 $ - $ - Contingency For Carryover $ - $ - $ - $ - $ - Water Grand Totals $ 905,000 $ 777,500 $ 811,750 $ 830,325 $ 911,858 WASTEWATER LS 141 Upgrades $ 300,000 $ - $ - $ - $ - WWTP Crane $ 15,000 $ - $ - $ - $ - MBR Return Pumps $ 85,000 $ - $ - $ - $ - SCADA Upgrade $ 135,000 $ - $ - $ - $ - Permeate Pump Piping $ 60,000 $ - $ - $ - $ - Lift Station Fencing $ 20,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Lift Station Generators $ 85,000 $ 85,000 $ 85,000 $ - $ - Fleet Truck Replacement $ - $ 35,000 $ 35,000 $ - $ - Wastewater Grand Totals $ 700,000 $ 125,000 $ 125,000 $ 5,000 $ 5,000 ADMIN New ERP System Deployment $ 170,000 $ - $ - $ - $ - Pavement and Driveway Repair $ 20,000 $ 20,000 $ - $ - $ - Fleet Replacement $ - $ 35,000 $ - $ - $ - Admin Grand Totals $ 190,000 $ 55,000 $ - $ - $ - ANNUAL WATER CONSUMPTION AND REVENUE BY YEAR 1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Annual Consumption in (Thousand) Gallons 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 6 - Annual Water Revenue 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 AVERAGE MONTHLY METERS AND AVERAGE GALLONS BY YEAR 6,000 5,000 4,000 3,000 2,000 1,000 Average Monthly Meters r 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 24,000 22,000 20,000 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 Average Monthly Gallons per Meter 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 ANNUAL WASTEWATER FLOW AND REVENUE BY YEAR 500,000 400,000 300,000 200,000 100,000 0 Annual WWTP Flow in (Thousand) Gallons 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 6 - Annual Wastewater Revenue 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022