2021 Fiscal Year Budget

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Welcome 2020 – 2021

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Tax Rate Summary Summary The District’s overall tax rate remains unchanged from the prior year ($0.46 per $100 taxable value), and the Defined Area Interest and Sinking Fund (Debt Service) tax rate has been lowered by $0.005 per $100 assessed valuation. Due to increases in certified assessed valuations within the District, the adopted tax rates will result in a modest increase in property tax revenues for the District.

Taxable Valuations 2020 District Taxable Valuation1: $2,206,313,816 Defined Area Taxable Valuation2: $521,736,141

2019 District Taxable Valuation: $2,170,989,094 Defined Area Taxable Valuation: $516,650,174

Adopted Tax Rates District MO Tax Rate District DS Tax Rate Defined Area DS Tax Rate

2020 Adopted Tax Rates $0.32 per $100 $0.14 per $100 $0.16 per $100

2019 Adopted Tax Rates $0.32 per $100 $0.14 per $100 $0.165 per $100

Projected Tax Revenues District MO Tax Revenue District DS Tax Revenue Defined Area DS Tax Revenue

2020 Projected Tax Revenues $6,919,0003

2019 Tax Revenues $6,674,984

$3,027,0624

$3,004,428

$818,0825

$864,119

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Based on WCAD Certified Assessed Valuation of $2,141,343,817 plus $64,969,999 taxpayers’ estimate of value under protest furnished by WCAD. 2 Based on WCAD Certified Assessed Valuation of $501,020,443 plus $20,715,698 taxpayers’ estimate of value under protest furnished by WCAD. 3 Based on a District M&O Tax Rate of $0.3200 per $100 of assessed value with a 98% estimated collection rate: $2,206,313,816 * $0.3200 / $100 * 98% = $6,919,000 4 Based on a District Debt Service (I&S) Tax Rate of $0.1400 per $100 of assessed value with a 98% estimated collection rate: $2,206,313,816 * $0.1400 / $100 * 98%= $3,027,062 5 Based on a Defined Area I&S Rate of $$0.16 per $100 of assessed valuation with a 98% estimated collection rate: $521,736,141 * $0.16 / $100 * 98% = $818,082

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Tax Rate Summary Comments and Analysis

1. The Tax Year 2020 average tax liability per District homestead is $1,628.99, which represents an increase of $49.20 compared to 2019.6 2. The Tax Year 2020 average tax liability for Defined Area taxes per Defined Area homestead is $721.54, which represents a decrease of $1.26 compared to 2019.7 3. The Tax Year 2020 average total tax liability (including both District taxes and Defined Area taxes) per Defined Area homestead is $2,795.97, which represents an increase of $58.09 compared to 2019.8 4. Each $0.01 (penny) of District tax is projected to generate $216,218.75 in projected District tax revenues.9 5. Each $0.01 (penny) of Defined Area tax is projected to generate $51,130.14 in projected Defined Area tax revenues.10

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Based on 2020 Average Taxable Homestead Value furnished by WCAD ($354,129.52) multiplied by total District tax rate ($0.46); and, a 2019 Average Taxable Homestead Value furnished by WCAD ($342,778.65) multiplied by a 2019 Total District Tax Rate ($0.46).

7 Based on 2020 Average Taxable Value for Defined Area Homestead furnished by WCAD ($450,962.44) multiplied by a Defined Area Tax Rate ($0.16); and, a 2019 Average Taxable Homestead Value furnished by WCAD ($438,060.12) multiplied by a 2019 Defined Area Tax Rate ($0.165).

8 Based on 2020 Average Taxable Value for Defined Area Homestead furnished by WCAD ($450,962.44) multiplied by $0.62 total combined tax rate of the District and Defined Area; and, a 2019 Average Taxable Value for Defined Area Homestead furnished by WCAD ($438,060.12) multiplied by $0.625 total combined 2019 tax rate of the District and Defined Area.

9 Based on total taxable value in District ($2,206,313,816) multiplied by $0.01 tax rate multiplied by 98% collection rate.

10 Based on total taxable value in Defined Area ($521,736,141) multiplied by $0.01 tax rate multiplied by 98% collection rate.

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

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HISTORY OF BRUSHY CREEK When was the District Established?

Brushy Creek Municipal Utility District (the District) was originally created as “Williamson County Municipal Utility District No. 2� on October 27, 1977 with a confirmation election held on January 21, 1978. The original area encompassed approximately 725 acres of land. An annexation in 1983 involving most of the land in the present District south of Brushy Creek increased that number to 2,210 acres. On August 31, 1990, the District name was changed to Brushy Creek Municipal Utility District.

Area Today the District includes nearly 2,300 acres in two, non-contiguous areas. One area is generally located between Sam Bass Road and FM 1431 (Brushy Creek North) and the other area is generally located south of Brushy Creek, including an area south of FM 620. The HOAs in the District include: Brushy Creek North, Sendero Springs, Brushy Creek South, Liberty Village/Neenah Oaks, the Villages of Brushy Creek, Hunter Brook, Cat Hollow, Cat Hollow Condominiums, Meadows of Brushy Creek, the Woods of Brushy Creek, Woods of Brushy Creek Sec VI, Woods of Brushy Creek VII, Highlands of Brushy Creek, Highland Horizon and the Enclave at Highland Horizon.

Extra-Territorial Jurisdictions For the first 20 years, parts of the District were included in the extra-territorial jurisdictions (ETJ) of Austin and Round Rock. In 1997, the BCMUD Board of Directors chose to move all District land into the ETJ of Round Rock.

What is a MUD? Municipal Utility Districts (MUDs) are one type of special district allowed by Texas law that functions as an independent, limited government. These special districts are governed by a Board of elected district residents and property owners, and have responsibility for providing water, wastewater and drainage services as well as parks and recreation. A MUD lying in an ETJ of a city can be annexed by that city subject to certain provisions and requirements in the state law.

Original District Office

Brushy Creek Municipal Utility District

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HISTORY OF BRUSHY CREEK Water Service Through the years, Brushy Creek Municipal Utility District has provided water service from both groundwater wells and water purchased from the City of Round Rock. The District now treats raw water from Lake Georgetown and its own groundwater wells with advanced membrane filtration technology at the District Water Facility located on Sam Bass Road.

Wastewater Service Brushy Creek Municipal Utility District’s wastewater is treated by the Brushy Creek Regional Wastewater Treatment Plant owned by the cities of Round Rock, Austin, and Cedar Park. The District previously operated wastewater treatment plants located in both the North and South portions of the District.

Brushy Creek Municipal Utility District

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HISTORY OF BRUSHY CREEK Parks and Recreation The District's parks and recreation programs and facilities have grown dramatically. A portion of the funding was provided by developer fees paid on each new lot sold. The District parks include Sendero Springs Park, Brushy Creek North Park, Creekside Park, Shirley McDonald Park (duck pond), Cat Hollow Park, Pepper Rock Park, Racine Woods Park, Little Village Park, Highland Horizon Park, Sendero Valley Park, and Community Park. The District has numerous trails and greenbelts, an 18-hole disc golf course, and a Community Center with over 60,000 square feet of recreation and meeting space. The Community Center originally opened in 2004 with 35,000 square feet and was expanded and renovated in 2017. The District also owns and operates four swimming pools.

The District has sought to provide a sense of community through exceptional utility services, parks, recreation, and a staff dedicated to maintaining the high quality Brushy Creek Life for residents.

Established 1977

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

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INTRODUCTION How To Use This Document The Annual Budget Document for Fiscal Year 2021, beginning October 1, 2020, is presented as a Board approved policy document, a financial plan, an operations guide, and a communications device prepared in alignment with the Government Finance Officers Association's best practices. As such, the budget conveys how the District will translate Board policy and intentions into services and organizational priority, providing scope to operational activities for the fiscal year.

The Budget Message section expresses Board policy and strategic goals. The District Programs section interprets Board policy and goals into planned programs and operations. The Consolidated Financials demonstrates how limited revenues fund planned programs and operations.

The Budget Message identifies fund descriptions and structures, fund relationships, the basis of budgeting, and financial policies.

The District Program section provides an overview of revenues, expenditures, and capital: the effects of long-term financial plans; short-term factors influencing decisions; priorities and issues which significantly changed from the prior fiscal year; and the impact of capital improvements. Identified with the document are the budgeting process, organization descriptions, and position summaries.

The Consolidated Financials provide fund financial schedules, fund balances, revenue sources, capital expenditures, and legal debt limits.

Brushy Creek Municipal Utility District

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INTRODUCTION Table of Contents District Leadership .......................................................................................................... 4 Board of Director's Message ..................................................................................... 5 Budget Process ......................................................................................................... 6 Vision ........................................................................................................................ 7 Fiscal Year 2020 – 2021 Strategic Goals .................................................................. 8 Resident Advisory Committees ................................................................................. 9 Parks and Space Open Master Plan 2012 – 2022 .................................................. 10 Asset Management Plan ......................................................................................... 12 External Short-term Budget Factors ........................................................................ 13 Funding Sources .......................................................................................................... 14 Revenues ................................................................................................................ 14 Taxable Assessed Values ....................................................................................... 15 Property Tax Rate ................................................................................................... 16 Property Tax Rate History ....................................................................................... 17 Utility Rates ............................................................................................................. 18 District Funding ............................................................................................................. 19 Fund Descriptions and Structure ............................................................................. 19 Financial Policies: Fund Balance ............................................................................ 20 Financial Policies: Expenditure ............................................................................... 21 Budget Funding Plan .............................................................................................. 22 General Fund ................................................................................................................ 23 Debt Service Fund......................................................................................................... 36 Consolidated Financial Statements .............................................................................. 44

Brushy Creek Municipal Utility District

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DISTRICT LEADERSHIP

Place 1 Director .................................... REBECCA B. TULLOS Place 2 Director ......................................... MICHAEL TUCKER Place 3 Director .......................................... KIM FILIATRAULT Place 4 Director ....................................... DONNA B. PARKER Place 5 Director ........................................ SHEAN R. DALTON

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

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DISTRICT LEADERSHIP Board of Directors’ Budget Message We are pleased to present the approved Budget for the Fiscal Year 2021, which keeps the District tax rate the same as in 2020 and decreases the Defined Area tax rate. The approved tax rates are projected to raise more revenue from property taxes than last year's budget by an amount of $51,400, which is a 0.7% increase from last year's budget. We remain focused on our key strategic goals while meeting the challenge of limited funding with innovative service delivery that our residents have come to expect.

Input from District Resident Advisory Committees, the Ten-Year Parks and Open Spaces Master Plan was approved in 2011, and the long-range Financial Plan guided our decisions in preparing the FY2021 Budget.

The Board of Directors establishes District Goals each year, which provide strategic direction to the District's operations, programming, capital projects, and long-term planning. The goals adopted for the 2018-2021 fiscal years are available in this budget document.

No Increase on Total Tax and Defined Area Tax Decreased The total District tax rate remains the same as last year at $.4600 per $100 of assessed valuation. The budget also includes a $0.005 decrease in the District's Defined Area tax rate to $.1600 per $100 of assessed valuation. The Defined Area tax is levied to cover debt service. These tax rates are accommodated in our long-range plan and will allow us to meet all obligations and continue to provide quality service levels.

Water and Wastewater rates remain the same for purposes of the Fiscal Year 2021 Budget.

Parks & Recreation Improvements Continuing the District's priority of providing high-quality parks and recreation amenities, the FY2021 Budget includes funding for new equipment and projects including: • Community Park turn around • Design of the Community Park playground • Expansion and redesign of the Sendero Springs Pool building • Revitalization of the Community Center Demonstration Garden • Pepper Rock Park Expansion Phase II • Creekside pool deck replacement Utility Projects The FY2021 Budget supports the Board's commitment to improving the utility infrastructure with funding for the following projects/purchases in alignment with the District's long-term plans: • Improvements to the water system to mitigate the impact of Zebra Mussels at the raw water intake structure at Lake Georgetown and Lake Stillhouse • Improvements at four wastewater lift stations • Upgraded Woods Lift Station Conclusion The FY2021 Budget addresses the Board's top priorities, including an emphasis on maintaining and improving existing facilities most cost-effectively while continuing to deliver services at a level that reflects "The Brushy Creek Life."

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

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DISTRICT LEADERSHIP Budget Process The budget process is a year-round initiative to articulate regulatory, legislative, community, and infrastructure priorities into strategic goals. The goals, in turn, define long term plans and budget year programs. The budget programs, goals, and priorities factor into making budget requests. Requests are refined into a balanced budget proposal. The 2021 Fiscal Year Budget Process, and procedures for adoption of 2020 Tax Year Tax Rates, are summarized below: Salary and Benefit projections ........................................................................................ January Approve Parks Master Plan projects ............................................................................ February Approve Updates to Financial Model ............................................................................ February Strategic Planning and Goals ........................................................................................ February Budget request submissions by department:

payroll .................................................. April 02 revenue and M&O ............................... April 09 capital ................................................... April 16

Board of Director's review of budget requests: Public Works ........................................ April 16 Parks and Recreation .......................... April 30 Department manager Budget meetings ............................................................. 1st Week in May Draft Budget presentation to Board Treasurer .................................................................. May 08 Board reviews FY 2021 Project Concepts:

Admin and Utilities ............................... May 14 Parks and Recreation ........................... May 28

Draft Budget presentation to Board ................................................................................. May 28 Issuance of approved Appraisal Rolls by WCAD ............................................................. July 23 Calculation of Mandatory Election Tax Rates .................................................................. July 27 Board budget presentation (Include calculations and tax rates) ..................................August 13 Board presentation to Adopt Proposed Tax Rate ........................................................August 27 Proposed tax rates Public Hearing notice published (7 days prior to the hearing) ............August 28 Public Hearing and Board Adoption of an Order Levying Final Tax Rates for Tax Year 2020 .......................................................................................................... Sept. 10 Furnish copy of Order Adopting Tax Rates to Tax Assessor/Collector .......................... Sept. 15 Board Resolution Approving fund balance policy and commitments ............................. Sept. 24

Brushy Creek Municipal Utility District

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DISTRICT LEADERSHIP Vision The vision of the Brushy Creek Municipal Utility District is to ensure we continually provide carefully managed and sustainable community infrastructure. Foremost, the high-efficiency delivery of a recognized Superior quality rated water and amenities and services, which support and preserve the natural elements of Brushy Creek, and provides our residents with access to parks, attractions, programs, and recreational opportunities that appeal to a growing and diverse population. This is "The Brushy Creek Life."

Strategic Goals and Priorities for Fiscal Year 2020 – 2021 1. The Brushy Creek Life Branding and Awareness a) Promote opportunities throughout the District that promote The Brushy Creek Life in a variety of ways that appeal to District residents; b) Integrate The Brushy Creek Life brand into the Community so that it becomes what we are known for; and c) Revitalize the Community Center Demonstration Garden to facilitate educational and social opportunities, promoting The Brushy Creek Life through the nurturing and enjoyment of our natural resources.

2. Service and Management a) Continue engagement with advisory committees and seek feedback on District activities and operations; b) Continue to place an important emphasis on customer relations and satisfaction by developing, monitoring, and evaluating ways to deliver exceptional customer service; c) Leverage parks and recreational spaces to fulfill needs identified by the District and expressed by the Community;

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Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

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DISTRICT LEADERSHIP Strategic Goals and Priorities Fiscal Year 2020 – 2021 (continued) d) Assess risk for District operations, assets, and programs, ensuring proper oversight and mitigation; e) Support initiatives and programs that make technology the cornerstone of the District for effective and efficient operations; f) Maintain the continuity and integrity of the Board relations/communications model to facilitate effective governance and oversight of District matters; and g) Update and continually monitor the District's financial reports and planning models to ensure fiscal stability.

3. Diversified and Expanded Programming a) Promote effective Community outreach and engagement throughout the District; and b) Embrace multi-cultural populations through programming, events, and activity with emphasis on teen and active adult programming.

4. Regulatory Management & Oversight a) Ensure utility system infrastructure and lift stations are properly managed and evaluated; b) Evaluate and update the District's Karst feature management protocols to assess effectiveness and compliance; and c) Manage the District's assets to ensure proper utilization and care and conduct assessments of conditions.

5. Partnerships a) Grow, expand, and nurture relationships with Community partners including local municipalities and leaders to look for opportunities to promote and protect the District's interests; and b) Evaluate, leverage, and mitigate the impact of growth surrounding the District and engage with partners and others to ensure that The Brushy Creek Life is a valued consideration.

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DISTRICT LEADERSHIP Resident Advisory Committees UTILITIES INFRASTRUCTURE ADVISORY COMMITTEE The Utilities Infrastructure Advisory Committee advises the Board of Directors regarding the management, enhancement, and expansion of District water supply and wastewater facilities, and general planning for the District.

PARKS & RECREATION COMMITTEE The Parks & Recreation Committee works with staff to advise the Board of Directors regarding parks and recreation policy matters, capital expenditures, budgetary oversight as well as the management, maintenance, enhancement, and expansion of District parks, pools, greenbelts, and recreational areas and programs.

COMMUNITY CENTER ADVISORY COMMITTEE The Community Center Advisory Committee (CCAC) provides an opportunity to provide meaningful input and assistance to improve the Community Center and its operations for the benefit of the Community.

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DISTRICT LEADERSHIP Parks and Open Space Master Plan 2012 – 2022 The Park and Open Space Master Plan Advisory Committee established a blueprint for parks development and maintenance of facilities and assisted in the decision-making process for allocating resources. The goals, objectives, and strategies provide the vision for what the community wants for its park and recreation system as well as recommending priorities for the parks system and Community Center.

Goals •

Provide facilities and programs that meet or exceed the expectations of the users.

•

Provide for a diversity of recreational opportunities that will serve all of the neighborhoods and age groups in Brushy Creek MUD including parks and open space during the planning period

•

Expand the parks system to include undeveloped properties owned or controlled by the Brushy Creek MUD within available resources.

•

Maintain and upgrade the Community Center Complex to meet the short term and longterm recreational needs of the residents and members.

•

Future development should be affordable from both a development and operations and maintenance perspective.

•

Parks, open space and recreational amenities are critical to maintaining property values in the District. The District needs to effectively maintain existing parks and recreational facilities during the planning period.

•

Develop parks and recreational opportunities and programs that will educate and enable residents to develop a greater understanding of local natural resources and the importance of protecting those resources for future generations.

Objectives

•

Develop parks and recreation standards for different types of parks, open space, and recreational facilities.

•

Maintain existing facilities and provide recreational amenities so that residents don't have to travel to other areas.

•

Identify public and private property that is available for acquisition and/or development.

•

Work with other political subdivisions and private interests to develop park projects that are cost-effective.

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DISTRICT LEADERSHIP Parks and Open Space Master Plan 2012 – 2022 (continued) Objectives

•

Work with other political subdivisions and private interests to develop park and recreation projects that are not duplicative.

•

Identify and expand potential revenue-producing activities.

•

Develop a method to prioritize how available resources are allocated.

•

Work with other political subdivisions to link facilities and properties.

•

Work with private property owners to assure that park and recreational amenities are available for new developments within the District.

Outstanding Prioritized Projects

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Cat Hollow: Replace Sidewalks

•

Community Center Park: Amphitheater /Stage / Portable Stage; Shade over playscape/expand; Skateboard Park; More Sports Fields; Tennis Courts; Boulder/Rock Climb;

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Creekside Park: Drainage Improvement; Connect Parking Lots;

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Disc Golf Course: Add Signage;

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Greenbelt: Protect Trails from Washouts

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Highland Horizon: Parking Expansion; Southern Cross Pond Trail; Playscape Additions;

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Little Village: Pavilion; Add Trail to North Side of Park

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Miscellaneous: Dual Volleyball Courts;

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North Park: Restrooms, Parking, Adaptability Playground, Restrooms; Shade Over Playscape

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Pepper Rock: Expand Trails and Walking Paths; Ad Climbing Berms; Add Butterfly / Seasonal garden; Improve Appearance of Restroom Building; Expand/Improve Pavilion; Improve Ball Fields; Improve Landscaped Areas

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Racine Woods: Replace Swings and Surfacing; Add Permanent Trash Cans

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Sendero Springs: Pool Building Expansion; Playscape in SS Section 7; Fitness Stations in Park

•

Shirley McDonald: Restrooms; Additional Parking

•

Standardization: Benches as Trail; Dog Stations; Trail Markers; New Disc Golf Baskets; Trash Cans; Water Station/Mister; Tables;

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DISTRICT LEADERSHIP Asset Management Plan •

Zebra Mussel treatment at both intake locations: The Districts intake system at Lake Georgetown and Brazos River Authorities intake system at Lake Stillhouse

•

Zebra Mussel prevention intake screens at Lake Georgetown

•

Raw water intake power contingency: prepare an action plan and conduct an operational test to run the Raw Water intake on a 1000kW portable generator in the event of a PEC transformer failure

•

Testing and modeling of water interconnects

•

Liberty Walk Lift Station power failure contingency

•

Microfiltration Membrane module replacements

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Additional inventories for water intake and treatment shelf spares

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HVAC assessments at the water treatment facility and Raw Water intake

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Safety assessments and improvements

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Fire Hydrant replacements

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Gravity Sewer Line and Manhole maintenance

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Waterline and valve maintenance

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EPA unfunded mandate: America's Water Infrastructure Act: Risk Assessments and Emergency Response Plans

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Brushy Creek Regional Waster Water System expansion and treatment improvements

•

Brazos River Authority Lake Stillhouse intake pump additions (two)

•

Woods lift station improvements

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DISTRICT LEADERSHIP External Short-Term Budget Factors Austin Metropolitan Area Growth Rate: For eight consecutive years, the US Census Bureau population estimates identify the Austin metropolitan area to be the fastest growing in the nation. Recorded as the 11th largest in the nation and soon to be associated with San Antonio as Dallas is to Fort Worth.

North Austin economic development: A strong economy and sought-after quality of life lull Texans from other Texas cities, as well as other states. Strong business sectors include Business and Financial Services, Defense and Security, Information Technology and Telecommunications, and Manufacturing. Recent announcements of significant expansions into the commutable area include Google, Facebook, Apple's ($1B campus), Kalahari Resorts, BAE, Amazon, US Army's Future Command, and Tesla.

"Texas Property Tax Reform and Transparency Act of 2019": Senate Bill 2 is a property tax revenue cap, requiring referendum if the combined tax rate results in taxes on the average residential homestead to increase by more than 3.5%. The property tax revenues can be averaged over three years.

COVID-19: FY2020 experienced budget shortfalls in Parks and Recreation revenues and Utility collection revenues.

An initial FY2020 COVID response provided Short term relief in Utility late fee assessments. A sustained pandemic response action to limit interaction among people to prevent the spread reduces or eliminates camps, classes, fitness training, events, rentals, and community center memberships revenues. The District is creative to create and modify events to adapt: The Brushy Creek Life in COVID-19 times.

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FUNDING SOURCES Revenues The District funds its maintenance and operational expenses and capital projects with a variety of revenue sources. These sources include property taxes, utility service fees (water and wastewater, solid waste and stormwater), recreational program fees, Investments, Service Charges, Late fees, and, before the District reached build-out, builder fees assessed on new construction.

FY2021 % Change FY2020 % Change FY2019 % Change FY2018 % Change FY2017 % Change

Property Tax Revenues $ 10,846,811 0.78% $ 10,762,426 3.51% $ 10,397,430 6.72% $ 9,742,675 6.22% $ 9,172,506 9.47%

Brushy Creek Utility, Compliance, & Solid Waste Revenues $ 6,585,408 0.29% $ 6,566,557 -1.10% $ 6,639,877 0.44% $ 6,611,111 2.24% $ 6,466,556 1.86%

Brushy Creek Municipal Utility District

Sources of Funding

Recreation and Program Fees $ 1,310,613 -30.87% $ 1,895,991 5.69% $ 1,793,992 21.57% $ 1,475,646 7.59% $ 1,371,609 6.19%

Investments, Service Charges, and Late Fees $ 393,800 -18.13% $ 481,000 88.70% $ 254,900 44.37% $ 176,558 -40.52% $ 296,857 -20.29%

Building Fees $ $ $ $ $

4,749 -80.31% 24,121 -79.22% 116,080 -54.42% 254,660 -31.16%

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FUNDING SOURCES Taxable Assessed Values The overall growth of Williamson County and the appeal of Brushy Creek MUD has resulted in increased assessed valuations. This growth has enabled the District to keep the District tax rate relatively steady while funding increased costs related to the provision of services and the maintenance of parks and facilities. This fiscal year, the District is able to maintain the total tax rate at $0.46 per $100 of valuation. The District is able to keep the tax rate at 2018 levels due to the District's valuations increasing, a significant balance in the debt service reserves, and the debt service obligations decreasing over time. The continued operations and maintenance rate provide the revenue needed to keep pace with the growing need for maintenance of the District's assets and the increased costs of providing services to a growing population. The Defined Area tax rate decreased again this year by $.005 to $0.16 per $100 valuation in the FY2021 budget. The Defined Area tax rate is used exclusively for debt service for defined area bonds.

Certified Appraisal Values x 1000 2009 $ 1,125,280 2010 $ 1,118,615 2011 $ 1,170,174 2012 $ 1,189,523 2013 $ 1,271,855 2014 $ 1,454,418 2015 $ 1,609,331 2016 $ 1,785,289 2017 $ 1,947,448 2018 $ 2,089,151 2019 $ 2,170,989 2020 $ 2,206,314

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FUNDING SOURCES Property Tax Rates Property tax rates, levied by the District, are based on certified 2020 property valuations appraised by the Williamson County Appraisal Districts (WCAD). The District approves three tax rates (1) The Brushy Creek MUD Maintenance and Operations tax rate, (2) The Brushy Creek MUD Debt Service Tax rate, and (3) the Defined Area Debt Service Tax rate. Tax rates are based on each $100 of WCAD certified assessed values. The Brushy Creek MUD tax rates includes all property within the District boundaries. The Brushy Creek MUD Defined Area includes only the properties within the Defined Area.

Tax Year

Tax Rate per $100 Appraised Value (AV) 2020 2019 2018 2017

2016

2015

District Total $ 0.4600 Maintenance and Operations $ 0.3200 Debt Service (I&S) $ 0.1400

$ 0.4600 $ 0.3200 $ 0.1400

$ 0.4600 $ 0.3000 $ 0.1400

$ 0.4600 $ 0.3000 $ 0.1600

$ 0.4650 $ 0.2950 $ 0.1700

$ 0.4700 $ 0.2800 $ 0.1900

Defined Area Total $ 0.1600 Maintenance and Operations $ Debt Service (I&S) $ 0.1600

$ 0.1650 $ $ 0.1650

$ 0.1750 $ $ 0.1750

$ 0.1900 $ $ 0.1900

$ 0.2250 $ $ 0.2250

$ 0.2700 $ $ 0.2700

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FUNDING SOURCES Property Tax Rate History

Debt Tax Year Service 2009 0.310 2010 0.310 2011 0.300 2012 0.250 2013 0.250 2014 0.230 2015 0.190 2016 0.170 2017 0.160 2018 0.140 2019 0.140 2020 0.140

M&O 0.190 0.190 0.200 0.250 0.250 0.250 0.280 0.295 0.300 0.320 0.320 0.320

Brushy Creek Municipal Utility District

Total 0.500 0.500 0.500 0.500 0.500 0.480 0.470 0.465 0.460 0.460 0.460 0.460

Defined Area 0.360 0.360 0.360 0.360 0.360 0.350 0.270 0.225 0.190 0.175 0.165 0.160

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FUNDING SOURCES Utility Rates The following FY2020 rates will remain unchanged for purposes of the FY2021 Budget. A District homeowner using 10,000 gallons of water per month will pay $69.20 in the Winter and $76.00 in the Summer.

Water Rates In-District Base Rate $ Winter Rate $ Summer Rate $ State Assessment

15.00 2.25 per 1,000 gallons 2.95 per 1,000 gallons 0.5%

Water Rates Out-of-District Base Rate $ Winter Rate $ Summer Rate $ State Assessment

37.42 2.25 per 1,000 gallons 2.95 per 1,000 gallons 0.5%

Wastewater Rates In-District Base Rate $ Volume Charge $

6.00 2.70 per 1,000 gallons

Wastewater Rates Out-of-District Base Rate $ Volume Charge $

12.00 10.80 per 1,000 gallons

Regulatory Compliance Fee Disconnect Fee for Non-Payment Late Fee

1.50 30.00 10.0% of total past due

Brushy Creek Municipal Utility District

$ $

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DISTRICT FUNDS Fund Descriptions and Structure The District operates with two major governmental funds, the General Fund and the Debt Service Fund, and a Capital Projects Fund. For all funds, the budgeting basis of accounting and audited financial statements are the same using the modified accrual basis.

Capital projects appear in the General Fund. The funds consist of cost centers, such as Administrative, Parks Maintenance, Water, and Aquatics Programs.

Cost centers consist of common categories, such as Payroll, Contractual, Supplies, and Capital.

Categories consist of common line items, such as Salary, Computer supplies, Major equipment, and Subscriptions.

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DISTRICT FUNDS Financial Policies: Fund Balance In accordance with the District Fund Balance Policy, fund balances are displayed in the following classifications: • •

•

• •

Nonspendable fund balance: Amounts not in a spendable form or are required to be maintained intact; Restricted fund balance: Amounts that can be spent only for the specific purposes stipulated by external resource providers; o Customer deposits in the General Fund; o Debt Service Fund for District bonds; o Debt Service Fund for Defined Area bonds; o Water Impact Fee Revenues; o Wastewater Impact Fee Revenues; o Park Capital Fees o Restricted fund balances will change regularly as specified revenues are recognized, and as such, the Board does not designate a specific fund balance.

Committed fund balance: Amounts that can be used only for the specific purposes determined by formal action of the Board of Directors of the District. o Operating Reserve Fund balance equivalent to six months budgeted General Fund operating revenues, based on preceding annual financial statements; o Revenue Protection Reserve Fund balance equivalent of three months of budgeted revenues in the District's Water, Wastewater, and Administration cost centers based on preceding annual financial statements; ▪ Revenue Protection Reserve Fund balance is not used to fund solid waste, maintenance costs, or recreational programs; ▪ As necessary, the Revenue Protection Reserve Fund balances will fund deficits to the Operating Reserve Fund balance. o Repair, Replacement and Capital Reserve Fund balance funds anticipated repairs, replacements, improvements, and capital purchases related to the District's water, wastewater, parks, and recreation facilities Assigned fund balance: Amounts intended to be used by the District for specific purposes. In the Debt fund, assigned fund balance represents the amount that is not restricted or committed; Unassigned fund balance: all residual classification amounts of the General Fund not contained in other classifications. Deficits to the Operating Reserve Fund are funded by the unassigned fund balance;

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DISTRICT FUNDS Financial Policies: Fund Expenditures Management of distributions, expenditures, investments, and capitalization are governed by the District's policies. Purchases are capitalized when the initial cost is over $5,000, and the useful life is more than two years. The District's Board of Directors approves all capital expenditures. Set forth below are key policies adopted by the Board of Directors governing District expenditures, investments and other financial matters.

•

Order Authorizing General Manager to Approve Certain Expenditures and Contracts, Providing For The Disbursement of District Funds And Containing Other Matters Related To the Safekeeping Of District Funds (19-0320-01)

•

Order Adopting District Fees, Rates, Penalties, and Charges (18-0125-01)

•

Resolution Amending Brushy Creek Municipal Utility District Policies for Funding District Cost Centers (20-0910-03)

•

A Resolution Approving Capitalization Policy (05-0310-02)

•

Resolution Approving Fund Balance Policy; Establishing Fund Balance Commitments, and Containing Other Matters Related Thereto (20-0910-02)

•

Order Adopting Park and Recreation Fees and Rates (19-0124-02)

•

Resolution Adopting District Personnel Policy

•

Resolution Approving Amended Procedures Concerning Financial Reporting (19-041101)

•

Order Declaring Property Surplus and Authorize Sale (19-0627-01)

•

Order Adopting Amended and Restated Investment Policy and Investment Strategies (20-0827-01)

•

Resolution Expressing Official Intent to Reimburse Certain Expenditures for Improvements to Long Term Water Project (19-0822-01)

•

Resolution of Brushy Creek Municipal Utility District Approving Revisions to Parks and Open Spaces Master Plan Project List (17-0928-03)

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DISTRICT FUNDS Budget and Funding Plan The budgeting basis of accounting and audited financial statements are the same using the modified accrual basis. This District's funding plan allocates revenues to expense categories in the following ways: •

•

• •

•

Property Tax Revenue o The Board has adopted a Maintenance and Operations (M&O) tax rate for tax year 2020 in an amount equal to $0.3200 per $100 of valuation. M&O tax revenues are allocated to the General Fund cost centers; o The Board has adopted an Interest and Sinking (I&S) tax rate for tax year 2020 in an amount equal to $0.16 per $100 of valuation. I&S tax revenues are allocated to the Debt Fund; o The Defined Area I&S Tax rate is exclusively levied for debt service for Defined Area bond debts within the Debt Fund.

Utility Service Fee Revenue o Funds the cost centers: Water, Wastewater, BC Water Facility, Regulatory Compliance, and Solid Waste Operations; o A Board-approved amount per utility connection funds the cost centers: Parks Program, Aquatics Programs, and Community Center Programs.

Recreation Program Fees o Funds the cost centers: Parks Program, Aquatics Programs, and Community Center Programs Investments, Service Charges, and Late Fees o Funds the cost centers: Administration and Parks Maintenance o Funds debt service payments o Funds wastewater impact fee reserves Builder Fees o Fund park fees fund balance o Fund annual debt service for long-term water projects o Fund regional wastewater capital charges

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GENERAL FUND General Fund: Overview The General Fund represents the cost centers associated with the day-to-day management of the District. Operationally, the District is organized into four departments, and the departments are accountable for managing the cost center budgets. The four departments are Public Works, Parks and Recreation, Financial Services, and Shared Services.

General Fund: Public Works Public works include both Utilities and Property Maintenance. Utilities are responsible for the treatment and delivery of water, management of wastewater and stormwater, regulatory compliance. Property Maintenance is responsible for the safety and availability of District parks, pools, and facilities; and, preservation of District features.

Goals and objectives: The goal for the Utility Department is the efficient delivery of Superior rated water, the environmentally sound treatment and disposal of wastewater, and the highlevel maintenance of stormwater assets. The Goal of Property Management is the create the space and opportunity for the Brushy Creek Life.

Short-term factors which influence decisions include • • • •

Ongoing compliance with new TCEQ regulations, including phosphorous removal from wastewater; Age of the system and individual components (mechanical, electrical, software, support, and documentation); Zebra mussel infestation of Lake Georgetown and Lake Stillhouse; Availability of certified, experienced recruits.

Cost Centers: Aquatics Maintenance, Park Maintenance, Community Center Maintenance, Wastewater, Water Distribution, Water Treatment Facility, and Regulatory Compliance.

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GENERAL FUND General Fund: Parks and Recreation Parks and Recreation include programs, revenues, and costs associated with the Community Center and programming at the parks and pools.

In February 2009, the Board approved the funding plan for each of these cost centers.

This plan was revised in 2018, which eliminated the transfer of 10% of revenues from other cost centers to administration. The Board also approved increasing the transfer of water revenue per connection from $120 to $240. This money is distributed among the Recreation cost centers (Park Programs, Aquatics, and Community Center).

The Parks and Recreation Department operates in a deficit. The deficit is funded by revenue from the Services departments at a level equivalent to $436 per water connections: funded at $240/LUE in FY2020, and 10% of utility revenues in FY2017. An additional transfer of $196 from utility revenues is required for FY2021 due to the number of projects.

Goals and objectives: The Parks and Recreation 2020 goals include the construction of the Sendero Springs Pool building expansion, Community Garden renovation, Community Center parking lot turnaround, growth of the youth and adult soccer leagues, updating recreation software versions, the continuation of Drive-in Movie series, and implementations to conclude the ten year Parks Master Plan (2012 – 2022).

Short-term factors which influence decisions: • •

COVID-19 Impact on operations, revenues, expenses o Assume impact for the first six months of FY21 Trends in recreation programming (fitness classes, sports, day camps)

Cost Centers: Parks Programs, Aquatics Programs, and Community Center Programs.

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GENERAL FUND General Fund: Shared Services Goals and objectives: The continual transformation of District operations, enabling a culture of service excellence and the space to deliver the Brushy Creek Life.

Short-term factors which influence decisions: • • • •

The ongoing revitalization of information technology infrastructure and software systems (CUSI, RecTrac); Safety program initiatives; Higher conversion fees to online payments increase merchant fees; Metropolitan area growth warrants additional security guard resources;

Cost Centers: Administrative and Customer Service.

General Fund: Financial Services Goals and objectives: The timely, accurate, and controlled processing and delivery of financial information and investment opportunities to enable prudent and compliant operations.

Short-term factors which influence decisions: •

Upgrading software systems (Abila);

Cost Centers: Administrative cost center

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GENERAL FUND General Fund: Cost Centers Expenses The General Fund expenses, including Capital Projects, for FY2021 are budgeted at $14.45 million, a $2.3 million or 13.8% decrease from FY2020 budgeted expenses. Revenue is budgeted at $15.15 million, a $0.5 million or 3.3% decrease from FY2020 budget.

It is not unusual for expenses to fluctuate year over year, especially project spending.

Operating expenses fluctuate less. The chart below compares the historical operating and capital expenditures.

The District has funded studies in the previous fiscal years to assist the Board and staff in preparing for the District's future. These studies included audits and master plans for the water and wastewater systems in addition to a Parks and Open Spaces master plan. Internally, staff has also developed a long-term financial plan, property and capital inventories, capital replacement plans, and the impact of the District, reaching 100% build-out.

The driving factors in the decrease in operating expenses for the fiscal year 2021 are special projects and capital projects. The District has budgeted nearly $1.57 million for new projects, a

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$2.3 million decrease over FY2020. The District is partially funding these projects with $6.6 million from committed reserves (Repair, Replacement & Capital Fund) that were established specifically for these type projects. The District also has $6.0 million in unassigned reserves for future project use and $11.7M in operating and revenue reserve for unanticipated expenditures.

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GENERAL FUND General Fund: Public Works, BC Water Facility (BCWF) Cost Center This cost center reflects the costs of operating and maintaining the District's water intake structure and the plant that produces water.

Significant items in the FY2021 Budget include • • • • •

IT Server failover testing New VT Scada Trihedral maintenance contract EPA risk & resiliency assessment (unfunded mandate) Inventory of shelf spares Raw water action plan and intake testing

The FY2021 Budget includes the following Capital items and projects: Rebuild HSP Cla-Valves (4)

• • • • • • •

Electrical switchgear maintenance (WTP) Replace recycle pump control panel and rebuild pump #2 Replace the original water softener system BRA adding pumps at Lake Stillhouse Hach SC200 controllers Painting/coating of exterior piping Install 6" trailer mounted portable pump for transfer at Liberty Walk Lift (and as needed District-wide)

General Fund: Public Works, Water Distribution Cost Center The Water Distribution cost center reflects revenue related to water sales and the expenses associated with distributing that water to customers. The FY2020 budget reflects revenue based on current rates and average consumptions.

Significant items in the FY2021 Budget include • • •

Arcware transferred to a software Go Track to connectivity Licenses for GIS Arcware data

The FY2021 Budget includes the following Capital items and projects: • •

Vehicle replacement Upgrade meter reading software and equipment

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GENERAL FUND General Fund: Public Works, Wastewater Cost Center The Wastewater cost center reflects the costs of maintaining the District's wastewater and stormwater infrastructure and the related revenue to support those costs. The primary expense is the contractual costs associated with participating in the regional wastewater treatment plant.

Significant items in the FY2021 Budget include the following: • • •

Four sewer line repairs Availability of Sewer Jet machine Travel to and from District for Stipend for on-call operators

The FY2021 Budget includes the following Capital items and projects: • • • •

New Woods Lift Station Sewer Jet Machine Cat Hollow Lift Station rehabilitation Third Vortex Pump for Highland Horizon Lift Station

General Fund: Public Works, Regulatory Compliance Cost Center The Regulatory Compliance Cost Center tracks expenditures related to the mandated stormwater permit, inspections of stormwater inlets, and the District's drainage system. The costs are recovered through a fee charged to each District water customer at $1.50 per LUE. In FY2021, those fees are budgeted to be $121,000.

Significant items in the FY2021 Budget include the following: • • •

Stormwater system mapping update Incorporating additional Texas Water Development Board Best Management Practices Pasada pond repair

The FY2021 Budget includes the following Capital items and projects: •

The funding of no capital expenditure projects

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GENERAL FUND General Fund: Public Works, Parks Maintenance Cost Center Maintenance of the Parks, Grounds, and other Facilities is funded with Maintenance and Operations taxes as approved by the Board in February 2009. Park projects are separated into two categories 1) repair and replacement projects which are budgeted in Maintenance and 2) new capital projects which are budgeted in Recreation Programs.

Significant items in the FY2021 Budget include the following: • • •

Playground Safety and Tree Conference Utilizing new maintenance yard to store haunted house Internal repair of irrigation systems

The FY2021 Budget includes the following Capital items and projects: • • • • •

Cat Hollow Park - Parking Lot resurface Community Park – Trail repair Community Park – Playground design Community Park - Restrooms update Pepper Rock - Restrooms update

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GENERAL FUND General Fund: Public Works, Aquatics Maintenance Cost Center Maintenance of the Pools is funded with Maintenance and Operations taxes as approved by the Board in February 2018 (18-0308-01). Aquatic projects are separated into two categories 1) repair and replacement projects which are budgeted in Maintenance and 2) new capital projects which are budgeted in Recreation Programs Significant items in the FY2021 Budget include the following: • • • • • •

Increased allocation from Parks Maintenance Sendero Springs shade sail Pool vacuum Cat Hollow Pool bathroom flooring and fixtures Sendero Springs filter media change Creekside pool filter replacement

The FY2021 Budget includes the following Capital items and projects: • • •

Creekside pool deck replacement Highland Horizon poll replaster Sendero Springs thermal cover

General Fund: Public Works, Community Center Facilities Maintenance Cost Center Facility maintenance includes the costs to repair, clean, and maintain the Community Center.

Costs associated with repairing, cleaning, and maintaining other facilities such as the Water Facility, Utilities, and Parks administration building, or the parks and pools, are charged to those cost centers although they may be coordinated by the Facility Maintenance Coordinator.

Significant items in the FY2021 Budget include the following: •

Increased allocation from Public Works & Parks Maintenance

The FY2021 Budget includes the following Capital items and projects: • • • •

Community Center Garden improvements HVAC system (East side) replacement Red lobby concierge desk Red Gym air handlers

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GENERAL FUND General Fund: Parks and Recreation, Community Center Cost Center The Community Center cost center includes revenue and expenses related to Recreation Management, Programming, Fitness, Memberships, Concierge, and Child Play.

Significant items in the FY2021 Budget include the following: • • •

Purchase of fitness equipment for new classes New backpack disinfectant sprayer Fuel/Oil cost for Programs vehicle

The FY2021 Budget includes the following Capital items and projects: •

Program staff vehicle – Ford Escape (approved in FY2020)

Parks and Recreation: Parks Program Cost Center This cost center includes revenue and expenses related to any Programming and Fitness activities that occur in the parks. Additionally, any new capital investments to the Parks are budgeted in this cost center.

Significant items in the FY2021 Budget include the following: •

Decrease in revenue and expenses due to COVID-19

The FY2021 Budget includes the following Capital items and projects: • • • • • •

Landscaping @ Hairy Man Bridge Community Park turn around Shirley McDonald Park - Trail lighting Community Park Amphitheater – Design New Highland Horizon Trail Pepper Rock Park – Expansion Phase II

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GENERAL FUND General Fund: Parks and Recreation, Aquatics Program Cost Center This cost center includes the cost of operating the pools and related programming, including lessons, meets, rentals, and open swimming. The Sendero Springs and Highland Horizon pools are open year-round.

Significant items in the FY2021 Budget include the following: • • •

New pool furniture to update all pool furniture over two fiscal years Replacement of parkas used by lifeguards in the Winter Acceptance of credit cards at pools

The FY2021 Budget includes the following Capital items and projects: •

Sendero Springs Pool Building Expansion

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GENERAL FUND General Fund: Shared Services and Financial Services, Admin Cost Center The Administration Cost Center budget includes the costs associated with the General Manager's office, Accounting, Information Technology, and Human Resources. District M&O Property tax revenue and interest revenue from General Fund reserve accounts are reflected here.

Significant items in the FY2021 Budget include the following: • • • • •

Information technology upgrades and risk abatement initiatives; Absorbing t-shirt transfer from Executive cost center District-wide safety training and campaign initiative IT Server failover testing Retirement rate increases from 6.38% to 6.64%

The FY2021 Budget includes the following Capital items and projects: •

Security vehicle

General Fund: Shared Services, Customer Service Cost Center Customer Service supports the Recreation and Utility billing customers and responds to all inquiries for information or services within the District.

Significant items in the FY2021 Budget include the following: • • •

CUSI software upgrade, training, and implementation; Mobile customer service station; Paperless billing initiative.

The FY2021 Budget includes the following Capital items and projects: •

The funding of no capital expenditure projects

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GENERAL FUND General Fund: Shared Services, Solid Waste Services Cost Center The District contracts with a third-party vendor to provide solid waste services, including recycling to the residential accounts in the District.

Significant items in the FY2021 Budget include: •

A new contract with TDS and the new services successful implementation.

The FY2021 Budget includes the following Capital items and projects: •

The funding of no capital expenditure projects

General Fund: Board of Directors, Executive Cost Center The Executive Cost Center budget includes items related to the Board of Directors.

Significant items in the FY2021 Budget include: •

T-shirt transfer to administration cost center

The FY2021 Budget includes the following Capital items and projects: •

The funding of no capital expenditure projects

General Fund: Builders Park Fee (BPF) Builder's Park Fee revenue funds capital improvement purchases for the District's parks. The FY2021 budget is based on the sale of no new LUEs.

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DEBT SERVICE FUND Fund Sources The taxable assessed value for the District for 2020 is $2,206,313,816 as of original certification of the 2020 tax rolls by the Williamson Central Appraisal District. Based on this value and the amount of the District’s debt service fund balance, the Board has adopted a $0.14 District debt service (IS) tax rate for tax year 2020. The Defined Area assessed value for 2020 is $521,736,141. Based on this value for the Defined Area, the amount of the Defined Area debt service fund balance, and the use of approximately $880,000 of excess reserves in the Defined Area debt service fund for a proposed defeasance transaction to retire $830,000 principal amount of the Defined Area’s Series 2013 bonds, the Board has adopted a $0.160 Defined Area tax rate for tax year 2020.

Assuming a 98% tax collection rate, these rates will generate $3,027,063 in debt service tax revenue (plus $818,082 for the Defined Area). The District’s assessed value for 2020 increased 1.627% from $2.170 billion in the previous year.

Additional revenues include interest income ($35,750) budgeted at an estimated 1.0% earnings on the fund balances. Debt Service revenues are not enough to support the annual debt payment and transfers of $268,970 from the District debt service reserves and $54,112 from the Defined Area Debt Service fund balance are budgeted.

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DEBT SERVICE FUND Fund Balance The Debt Service Fund balance is projected to be $3,575,000 as of 10-1-2020. The projected debt service fund balance restricted to Defined Area debt shown below assumes the use, on or before 10-1-20, of approximately $880,000 of excess reserves in the Defined Area debt service fund for a proposed defeasance transaction to retire $830,000 principal amount of the Defined Area's Series 2013 bonds. All Debt Service funds are restricted to making debt payments.

Projected Fund Balance

$3,575,000

Restricted to District Debt

$2,725,000

Restricted to Defined Area Debt $ 850,000 Unassigned

Brushy Creek Municipal Utility District

$

0

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DEBT SERVICE FUND Debt Service Obligations Fiscal Year 2021 The required bond debt service payments for the fiscal year 2020–2021 are set forth in the following chart. The bond interest payments are made in November and May and the principal payment is made in May of each year.

The amount of interest due on Non-Revenue Defined Area Bonds, as shown below, reflects a reduction in the amount of interest due during fiscal 2021 as a result of the proposed defeasance transaction to retire $830,000 principal amount of the Defined Area's Series 2013 bonds.

Revenue Bonds Non-Revenue Defined Area Bonds Non-Revenue District Bonds Total

Principal Interest Total $440,000 $130,317 $570,317 $525,000 $347,194 $872,194 $2,555,000 $741,032 $3,296,032 $3,520,000 $1,218,543 $4,738,543

Other Debt Service Expenditures The only other expenditures charged to the debt service fund are (1) the costs associated with the fiscal agents, and (2) the costs charged by the Williamson County Appraisal District to process the appraisals, issue tax bills, and collect and transmit tax receipts on behalf of the District.

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DEBT SERVICE FUND Debt Service Revenue Sources Property Taxes - District The primary source of revenue for the District's debt service expenditures is Interest and Sinking (I&S) tax revenue. I&S tax revenue is derived from property taxes collected from all owners of taxable property in the District on the District's behalf by the Williamson County Appraisal District. The I&S tax rate for the District was $0.14 per $100 of Assessed Value (AV) in FY2020. The FY2021 Budget reflects an I&S tax rate of $0.14 per $100 of AV. Water Capital Recovery Fee Revenue The District charges a Water Capital Recovery Fee (CRF) as part of the Builder's fee to connect to the District water distribution system. The Water CRF revenue historically is transferred to the Debt Service fund to contribute to the cost of the debt associated with the Long-Term Water Project. There is approximately $868,865.00 in this fund balance.

Defined Area The primary source of revenue for the Defined Area's debt service is Interest and Sinking (I&S) tax revenue, specifically from the Defined Area. Tax revenue is derived from property taxes collected from Defined Area residents on the District's behalf by the Williamson County Appraisal District. In FY2020, the I&S tax rate for the Defined Area was $0.165 per $100 of AV. The FY2021 Budget decreases the I&S tax rate for the Defined Area to $0.160 per $100 of AV. This $0.160 I&S rate levied for tax year 2020 assumes the use of approximately $880,000 of excess reserves in the Defined Area debt service fund for a proposed defeasance transaction to retire $830,000 principal amount of the Defined Area's Series 2013 bonds.

Fund Balance The District typically transfers funds from the Debt Service retained earnings for current year obligations. The Debt Service fund balance is projected to be $2.725 million at the end of FY2020 plus an additional $0.850 million for the Defined Area, assuming, on or before 10-120, the use of approximately $880,000 of excess reserves in the Defined Area debt service fund for a proposed defeasance transaction to retire $830,000 principal amount of the Defined Area's Series 2013 bonds.

In FY2021, the debt service fund balance will contribute $255,250 to annual debt cost. The Defined Area fund balance will contribute $54,112 to the FY2021 payments.

Interest from the debt service fund balance also contributes to the annual debt payments.

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DEBT SERVICE FUND Overview of Outstanding Debt At the beginning of the 2021 fiscal year, the Brushy Creek Municipal Utility District bonded indebtedness will be $38,530,000. This includes the District bonds, the Defined Area bonds, and a revenue bond, as shown below. This amount of bonded indebtedness assumes, on or before 10-1-20, the use of approximately $880,000 of excess reserves in the Defined Area debt service fund for the proposed defeasance transaction to retire $830,000 principal amount of the Defined Area's Series 2013 bonds.

The residents of the District approved the issuance of up to $74,100,000 in bond principal payable in whole or part from taxes. To date, all $74,100,000 in Bond principal has been issued. The outstanding principal on the issued bonds will be $23,485,000 at the beginning of FY2021.

The residents of the Defined Area of the District approved the issuance of up to $24,500,000 in bond principal payable all or in part from taxes. The purpose of the debt is for purchasing, constructing, operating, and maintaining water, wastewater, and drainage system within the Sendero Springs and Cornerstone Defined Area. As of the beginning of FY2021, there have been five new money Defined Area bond issues with original principal amounts totaling $13,785,000 and two refundings with original principal amounts totaling $5,420,000.

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DEBT SERVICE FUND Overview of Outstanding Debt (continued)

Brushy Creek Municipal Utility District Bond Debt - Outstanding At the start of Fiscal Year 2021 Name of Issue

Original Principal

Amount Retired

Amount Outstanding

Series 2012 (Refunding)

9,260,000

8,600,000

660,000

Series 2013 (Refunding)

6,125,000

145,000

5,980,000

Series 2019 (Refunding)

6,605,000

0

6,605,000

Series 2020 (Refunding)

8,140,000

0

8,140,000

Series 2020 (New Money)

2,100,000

0

2,100,000

32,230,000

8,745,000

23,485,000

TOTAL

Note: Bond issues that no longer have principal outstanding are not listed above. Also, the proposed Series 2020A refunding transaction is not considered.

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DEBT SERVICE FUND Overview of Outstanding Debt (continued)

Brushy Creek Municipal Utility District - Defined Area Bond Debt - Outstanding At the start of Fiscal Year 2021 Name of Issue

Original Principal

Amount Retired

Amount Outstanding

Series 2011 (New Money)

2,370,000

2,285,000

85,000

Series 2013 (New Money)

3,500,000

1,455,000

2,045,000

Series 2015 (New Money)

3,530,000

480,000

3,050,000

Series 2015 (Refunding)

3,625,000

510,000

3,115,000

Series 2020 (Refunding)

1,795,000

0

1,795,000

14,820,000

4,730,000

10,090,000

TOTAL

Note: Bond issues that no longer have principal outstanding are not listed above. In addition, the amount retired under Series 2013 of $1,455,000 assumes the use of approximately $880,000 of excess reserves in the Defined Area debt service fund for the proposed defeasance transaction to retire $830,000 principal amount of such series.

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DEBT SERVICE FUND Overview of Outstanding Debt (continued) In late January 2016, the District issued a $6.94 million revenue note for the construction of the Community Center expansion. This is a fifteen-year note. Utility revenues in the General Fund cover the annual payments on this debt.

Brushy Creek Municipal Utility District Revenue Bond Debt - Outstanding At the start of Fiscal Year 2021

Name of Issue

Original Principal

Amount Retired

Amount Outstanding

Series 2016 CC Expansion

6,940,000

1,985,000

4,955,000

TOTAL

6,940,000

1,985,000

4,955,000

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CONSOLIDATED FINANCIAL STATEMENTS Increasing Transparency Brushy Creek Municipal Utility District will engage to provide clear and meaningful financial information not only by posting financial documents but also through summaries, visualizations, downloadable data, and other relevant information in such a manner to pursue the Texas Comptroller of Public Accounts' Transparency Star program for Traditional Finances.

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Brushy Creek Municipal Utility District

3,869,900 (2,303,214)

303,076

303,076 313,241 (10,165)

Contingency

Pr Yr Budget Variance Inc/(Dec)

2,567,815

Brushy Creek MUD - Fiscal Year 2021 Budget

(1,081,207)

(1,211,778)

Pr Yr Budget

Variance Inc/(Dec)

1,789,855

708,649

1,356,038

Excess / (Deficiency)

313,241 (10,165)

16,443,964 (2,301,868)

14,142,096

3,869,900 (2,303,214)

1,566,686

1,346

12,574,064

12,575,410

4,168,127 1,190,906 20,174 1,636,540 1,638,444 1,151,000 850,000 460,600 500,813 958,805

15,675,998 (522,177)

15,153,821

6,953,000 6,573,408 1,177,413 175,000 275,000

General Fund

20,609,261 (3,142,554)

Pr Yr Budget Variance Inc/(Dec)

17,466,707

1,566,686

Capital Projects

Pr Yr Budget Variance Inc/(Dec)

Total Expenditures

(839,340)

Variance Inc/(Dec)

16,739,361

15,900,021

Subtotal Expenditures

Pr Yr Budget

4,168,127 1,190,906 20,174 1,704,540 1,638,444 1,151,000 850,000 460,600 500,813 4,215,416

19,710,724 (584,903)

19,125,821

10,836,000 6,577,408 1,177,413 260,000 275,000

Payroll Benefits Travel Contractual Expenses Supplies Solid Waste Svc WW Capacity Utilities Debt service (P&I) All Other Expenditures

Pr Yr Budget Variance Inc/(Dec)

Total Revenue

Property Tax Revenue Utilities Revenue Recreational Programs Investments Other

Total Budget

Brushy Creek MUD - FY2021 Budget Comparison Summary

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

797,859

(174,470)

623,389

-

-

4,165,297 (840,686)

3,324,611

-

-

(840,686)

4,165,297

3,324,611

68,000 3,256,611

3,990,827 (42,827)

(19,899)

43,899

24,000

-

-

-

-

-

-

-

-

-

-

43,899 (19,899)

24,000

20,000 -

65,000 -

3,948,000

4,000

Capital Recovery

3,883,000 -

Debt Service

-

-

-

-

(35,545)

(673,186)

(708,731)

313,241 (10,165)

303,076

359,945 45,710

405,655

-

-

45,710

359,945

405,655

36,000 4,300 1,400 329,250 16,605 18,100

Exec

2,681,459

(3,735,731)

(1,054,272)

10,341,288 (2,666,608)

7,674,680

3,508,900 (2,446,420)

1,062,480

(220,188)

6,832,388

6,612,200

1,198,140 402,079 6,000 991,100 1,113,700 1,151,000 850,000 378,500 521,681

6,605,557 14,851

6,620,408

6,573,408 47,000

Public Works

(632,658)

(1,850,416)

(2,483,075)

3,615,407 45,080

3,660,488

345,000 124,206

469,206

(79,126)

3,270,407

3,191,282

1,644,935 379,358 7,774 60,940 402,940 75,600 500,813 118,922

1,764,991 (587,578)

1,177,413

1,177,413 -

Parks & Recreation

(222,550)

5,177,276

4,954,726

2,127,324 273,950

2,401,274

16,000 19,000

35,000

254,950

2,111,324

2,366,274

1,289,053 405,169 5,000 255,250 105,200 6,500 300,102

7,304,600 51,400

7,356,000

6,953,000 175,000 228,000

Shared & Financial Services

General Fund - Business Area

BPF

(850)

850

-

-

-

-

-

-

-

-

-

850 (850)

-

-

-

Brushy Creek Municipal Utility District

Committed Fund

Repair, Replacement & Capital Fund

Restricted Fund

Park Fees

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD - Fiscal Year 2021 Budget

Growth

Grand Total Reserves

Restricted Fund Subtotal Restricted

Restricted Fund

Defined Area Debt

Restricted Funds: Utility Deposits

Restricted Fund

Growth

Unassigned Fund Total Committed & Unassigned

Bond Reserve Commitment

M&O Contingency

Unassigned Fund Subtotal Committed & Unassigned

Committed Fund

Revenue Reserve

Undesignated

Committed Fund

Operating Reserve

FY2021 - Projected Fund Balance

4,361,697

2,519,312

6,919,757

303,076 $

507,381

3,860,131 $

677,770 $

882,390 $

1,724,971 $

575,000 $

3,922,478 $

3,846,932 $

659,035 $

860,388 $

1,752,509 $

575,000 $

4,562,375 $

$

504,344 $

3,935,678 $

4,568,407 $

$ 28,510,325 $ 28,005,981 $ 24,070,304 $

677,770 $ 3,860,131 $

$

882,390 $

1,724,971 $

575,000 $

504,344 $

$

$

$

$

$

$ 24,650,194 $ 24,145,850 $ 20,223,372 $

$

2,505,224

19,501,896

3,840,899

671,591

821,750

1,772,558

575,000

1,551,625

15,660,997

15,660,997

5,478,709 $

2,874,312 $

6,919,757 $

FY2018 Actual

$ 24,347,118 $ 23,638,469 $ 20,223,372 $

4,442,263 $

8,141,900 $

3,385,770 $

7,668,536 $

FY2019 Actual

1,860,231

6,056,788 $

6,590,847 $

3,309,545 $

8,389,938 $

FY2020 Budget

4,950,594 $

$

$

$

$

FY2021 Budget

1,581,453

4,257,336

2,277,728

5,992,855

2,887,300

668,594

410,985

1,807,721

$ 16,996,672

$

$

$

$

$ 14,109,372

$ 14,109,372

$

$

$

$

FY2017 Actual

46

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

5,693 $436.16

Water 3,285,000 421,765 2,863,235

$436.16

Parks 110,317 643,653 (533,336)

$22,063,138 $0.32 98.0% $34,000

Brushy Creek MUD - Fiscal Year 2021 Budget

Connections Per Connection Rate

UTILITIES Non-Tax Revenue Expenditures Net

RECREATION Non-Tax Revenue Expenditures Net

Assesed Value (per $100) Tax Rate Collection Rate Deliinquent Prop. Tax Inc.

Exec

ADMINISTRATION Non-Tax Revenue Expenditures Net 708,731 (708,731)

Parks 14,000 1,198,789 (1,184,789)

MAINTENANCE Non-Tax Revenue Expenditures Net

FY2021 - Cost Center Funding Summary

266,620 (266,620)

CS

802,393 (802,393)

Facilities

CC BPF 929,893 2,123,061 (1,193,168)

2,031,449 0

Transfer In - From Administration Net Excess / (Deficiency)

FY21 5,216,000 4,055,726 1,160,274

2,483,075 -

(2,483,075) (708,649) (2,031,449)

WW Compliance 1,785,000 121,000 1,490,873 240,617 294,127 (119,617)

47.6%

FY21 1,177,413 3,660,488 (2,483,075)

2,031,449 (2,031,449) -

6,953,000

(4,921,551)

FY21 1,793,408 4,271,647 (2,478,239)

FY 2021 14,000 2,457,311 (2,443,311)

Transfer out - From Water Revenue to Recreation Programs Transfer out - From Water Revenue to Reserves Subtotal Excess / (Deficiency)

BCWF 25,000 1,902,472 (1,877,472)

-

Solid Waste 1,390,408 1,161,643 228,765

Transfer In - from Utilities Water Revenue Net Excess / (Deficiency)

Aquatics 137,203 893,774 (756,571)

Net Excess / (Deficiency) Transfer out to Utilities Net Excess / (Deficiency)

Tax Revenue

Subtotal Maintenance & Admin

Admin 403,000 2,134,654 (1,731,654)

456,130 (456,130)

Aquatics

47

Brushy Creek Municipal Utility District

Subtotal

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD - FY2021 Budget

381,765

1,391,873

Waste Water

Water

1,161,643

(79,126) -2%

3,191,282

Solid Waste

YoY Variance $ YoY Variance %

2,123,061

449,153

Park Programs

Community Center Programs

619,068

418,258

1,349,276

1,334,447

1,491 0%

3,270,407

2,383,577

347,991

538,839

70,299 5%

1,600,475

1,667,811 67,336 4%

198,016

1,216,331

186,128

265,393

1,123,789

278,630

219,735 10%

2,471,269

2,771,928 300,659 12%

277,038

1,834,286

359,945

FY2020 Budget

266,620

2,099,654

405,655

Aquatic Programs

YoY Variance $ YoY Variance %

Subtotal

Facilities Maintenance

Parks Maintenance

Aquatics Maintenance

YoY Variance $ YoY Variance %

Subtotal

Customer Service

Administration

Executive

FY2021 Budget

496,244

1,295,391

1,301,902

3,268,916

2,494,073

282,951

491,892

1,530,176

208,002

1,108,232

213,942

2,251,534

248,822

1,649,058

353,654

FY2019 Actual

(36,493)

42,597

(172,804)

(79,126)

(260,516)

101,162

80,228

67,336

67,377

(92,542)

92,502

300,659

(10,418)

265,367

45,710

FY2021 vs FY2020 Variance

Cost Center Expenditure Summary vs Prior Years Non-Capital Expenditures

48

Brushy Creek Municipal Utility District

Total Non-Capital Expenditures

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD - FY2021 Budget

YoY Variance $ YoY Variance %

1,346 0%

12,575,410

757,236 6%

12,574,064

465,711 10%

5,231,912

(287,524) -5%

4,944,389

YoY Variance $ YoY Variance %

Subtotal

264,674

240,617

Reg / Compliance

1,865,258

1,768,492

BC Water Facility

11,816,828

4,766,202

134,414

1,538,251

1,346

(287,524)

(24,058)

(96,766)

49

Brushy Creek Municipal Utility District

Plus new requests Additional Reserve for New Woods Lift Station Event staff vehicle - Ford Escape

Subtotal Remaining Repair, Replacement and Capital Reserve Commitments

Less FY2020 Reserve Spending (Estimate) Cat Hollow Park - Restrooms and New Sign Community Park Trail Repair Community Park Playground Community Center Garden Improvements Gym Divider Curtain - Red Gym Sendero Springs Pool - Building Expansion Maintenance Yard Renovation Replace 3 Singer Pump valves at Intake (2005) - Installation only/ pumps purchased 2019 Replace Hach Lab Equipment New Woods Lift Station Total FY2020 Reserve spending

Total Repair, Replacement and Capital Reserve Commitments (FY2020)

465,000 23,000

6,125,847.00

(410,363) (12,800) (50,000) (110,000) (15,000) (24,900) (1,328,000) (990) (9,000) (80,000) (2,041,053)

8,166,900.00

Repair, Replacement and Capital Reserve Commitments Bridge

50

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

135,223 (18,500) 116,723 75,000 (60,000) (15,000) 9,010 (9,010) -

Assign Utility Equipment Replacement Reserve to: - Upgrade meter reading software and equip (Neptune) Remaining Utility Equipment Replacement Reserve

Assign Lift Station Improvements Reserve to: - Cat Hollow Lift Station Rehab - Liberty Walk Lift Remaining Lift Station Improvements Reserve

Assign Singer Pump valve Installation to: - Rebuild Cla valves

Total Repair, Replacement and Capital Reserve Commitments (FY2021)

469,728 (150,000) (250,000) 69,728

Assign 2012 - 2022 Master Plan - Parks Projects Reserve to: - Pepper Rock Expansion - Phase II - New Highland Horizon Trail (Southern Cross Pond) Remaining 2012 - 2022 Master Plan - Parks Projects Reserve balance

6,590,847.00

Only shifting funds Net Impact is zero

51

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD - Fiscal Year 2021 Budget

Parks and Recreation Manager Aquatics Supervisor Head Lifeguard Lifeguards / Shift Leads / Swim Lessons Head Swim Instructor

Property Maintenance Manager Facility Maintenance Specialist Gardner Property Maintenance Technician TOTAL MAINTENANCE

General Manager Executive Assistant Administrative Assistant Documentation Specialist IT Support Specialist Administrative Services and Purchasing Specialist District Project Manager Chief Financial Officer Accounting Manager Accounting Assistant Payroll/Accounting Specialist Utility Billing Specialist HR Manager HR Specialist Community Engagement Specialist Customer Service Representative Customer Service Supervisor Security Guard TOTAL ADMINISTRATION

POSITION

FY2021 Headcount by Position

1 1 6 60 1

1 1 1 5 8

1 1 4 1 2 21

1 1 1 1 1 1 1 1 1 1 1 1

FY20

1.00 1.00 4.73 10.58 0.50

1.00 1.00 1.00 5.00 8.00

1.00 1.00 1.00 0.88 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 4.00 1.00 2.00 20.88

FTE

1 1 3 60 1

1 1 1 5 8

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4 1 3 23

FY21

1.00 1.00 2.13 11.97 0.75

1.00 1.00 1.00 5.00 8.00

1.00 1.00 1.00 0.88 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 20.88

FTE

52

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD - Fiscal Year 2021 Budget

DISTRICT TOTAL

Public Works Manager Public Works Administrative Assistant Utilities Systems Manager Utilities Maintenance Senior Technician Utilities Maintenance Technician Regulatory Compliance Specialist Water Facility Supervisor Utility Systems Operater (WTP) TOTAL UTILITIES

Fitness Specialist Member Services Supervisor Weekend and Evening Community Center Supervisor Member Services Representative Community Center Manager Information & Rental Specialist Child Play Attendant Fitness Specialist Recreation Assistant Sports & Fitness Supervisor Youth/Adult League Specialist Program Assistant Programs Specialist Recreation Assistant After School Camp Specialist Community Events Specialist Instructor (Water, Fitness, Water Fitness, Sports & Fitness) TOTAL RECREATION

POSITION

168

1 1 1 5 1 1 3 13

93.35

0.00 1.00 1.00 1.00 5.00 1.00 1.00 3.00 13.00

9.15 1.00 1.00 2.55 1.72 4.63 1.00 1.50 5.96 1.00 1.00 0.30 0.00 1.35 51.47

9 1 1 4 3 9 1 2 12 1 1 1 10 126

0.5 1.00

FTE

1 1

FY20

188

1 1 1 1 5 1 1 3 14

1 1 1 14 1 1 5 1 12 1 2 23 1 1 1 1 10 143

FY21

98.32

1.00 1.00 1.00 1.00 5.00 1.00 1.00 3.00 14.00

0.50 1.00 1.00 12.03 1.00 1.00 1.97 1.00 5.51 1.00 1.53 5.96 1.00 1.00 0.75 1.00 1.35 55.45

FTE

53

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Property Tax Income Delinquent Property Tax Income Plan Review Income Inspection Fees Builders Fees Water Service WW Service Water Connection WW Connections New Connection Fees Solid Waste Services Raw Water Sales Wholesale Water Regulatory Compliance Fee Service Charges Donations Late Charges Interest Income Other Income Rental Income Promotional Materials Community Events Revenue Program Revenue Contract Programming Events Income Camp Income Memberships - Short Term New Memberships Memberships Season Passes Day Passes

4101 4102 4110 4112 4130 4201 4203 4211 4213 4220 4230 4240 4245 4301 4401 4402 4403 4405 4500 4501 4502 4504 4505 4510 4515 4518 4519 4520 4521 4522

6,674,984 788 7,650 21,350 19,953 3,069,590 1,803,495 4,620 1,260 170 1,388,800 104,251 119,013 122,581 33,434 200 62,780 564,348 708,598 260,293 4,099 15,218 271,549 78,531 283,421 42,832 26,030 538,232 71,439 78,232

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Description

Object Code

General Fund Summary

6,867,264 34,336 2,400 4,000 3,059,798 1,785,516 1,376,209 104,660 112,000 121,644 28,000 65,000 350,000 41,262 227,687 5,480 111,847 25,732 170,890 27,725 15,402 331,189 37,605 47,030

FY2020 Forecast 6,867,264 34,336 2,400 4,000 850 3,059,798 1,785,516 330 1,376,209 104,660 112,000 121,644 28,000 65,000 175,000 43,000 302,883 10,575 237,110 96,719 294,515 41,850 22,940 409,275 79,482 68,727

FY2020 Original Budget 6,919,000 34,000 3,000 5,000 3,060,000 1,785,000 1,390,408 105,000 112,000 121,000 28,000 65,000 175,000 40,800 216,118 10,500 147,012 52,667 198,654 29,475 17,269 358,670 50,701 50,014

FY2021 Budget 51,736 (336) 600 1,000 (850) 202 (516) (330)

14,199 340 (644)

(2,200) (86,765) (75) (90,098) (44,052) (95,861) (12,375) (5,671) (50,605) (28,781) (18,713)

1% 0% -1%

-5% -29% -1% -38% -46% -33% -30% -25% -12% -36% -27%

Original Budget Variance $ Inc / (Dec)

1% -1% 25% 25% -100% 0% 0% -100%

Original Budget Variance % Inc / (Dec)

54

Brushy Creek Municipal Utility District

Fitness Revenue Senior Programs Child Programs / Child Play

4523 4524 4525

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

3,341,704 66,609 3,408,313 252,188 342,212 4,050 20,409 4,684 16,523 107,545 13,074 191,810 952,494

269,023 364,258 4,375 21,927 5,041 16,278 63,637 8,798 206,817 960,154

15,133,526

16,779,876 3,539,496 64,221 3,603,717

176,923 3,927

FY2020 Forecast

394,800 298 7,036

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

5020 5030 5031 5032 5034 5035 5040 5050 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

TOTAL REVENUE

Description

Object Code

General Fund Summary

433,303 676,272 1,109,575

3,842,731 9,517 52,581 3,904,829

15,675,998

326,615 300 5,000

FY2020 Original Budget

319,670 431,468 5,438 26,996 6,224 21,225 122,545 26,672 230,667 1,190,906

4,086,028 9,650 72,449 4,168,127

15,153,821

176,733 2,800

FY2021 Budget

7%

-26% -36%

6% 1% 38% 7%

-3%

-46% -100% -44%

Original Budget Variance % Inc / (Dec)

(113,633) (244,804) 5,438 26,996 6,224 21,225 122,545 26,672 230,667 81,331

243,297 133 19,868 263,298

(522,177)

(149,882) (300) (2,200)

Original Budget Variance $ Inc / (Dec)

55

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Total Capital Projects

Total Capital Expenditures

Contractual-Legal Contractual/Auditing Contractual/ Trainers- Instructors Contractual/Network maint/dev.

Contractual/Website Security Appraisal Fees Depository Contract Maintenance Contracts Plumbing Inspections Engineering Fees Contractual/Contract Labor Total Contractual

5901

5902

6010 6025 6030 6040 6045 6055 6060 6065 6070 6078 6079 6080

1,542 2,608 539 1,376 85 1,375 12,631 20,155 3,396,292 196,208 41,750 179,516 2,100 115,483 138,265 601,038 19,140 229,632 321,008 1,844,140

724,604 131,428 34,750 2,700 107,054 6,772 75,525 113,259 570,434 14,735 169,089 323,521 1,549,266

FY2020 Forecast

3,331 4,006 80 2,634 790 1,672 13,576 26,089

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Airfare Lodging Lodging Tax Cab Fare / local transportation Parking Travel Meals Mileage Other Travel Expenses Total Travel

Description

5201 5202 5203 5204 5205 5206 5207

Object Code

General Fund Summary

110,000 41,200 5,000 75,000 2,000 108,000 1,000 85,000 602,876 5,200 146,000 458,900 1,640,176

-

3,869,900

4,035 142 100 210 2,515 11,720 18,722

FY2020 Original Budget

130,000 41,750 2,700 125,000 2,100 118,500 150,700 617,190 4,000 160,000 284,600 1,636,540

1,097,480

469,206

1,900 3,700 100 210 2,860 11,404 20,174

FY2021 Budget

8%

18% 1% -46% 67% 5% 10% -100% 77% 2% -23% 10% -38% 0%

20,000 550 (2,300) 50,000 100 10,500 (1,000) 65,700 14,314 (1,200) 14,000 (174,300) (3,636)

1,097,480

(3,400,694)

1,452

14% -3%

-88%

345 (316)

-8% -100%

Original Budget Variance $ Inc / (Dec) 1,900 (335) (142)

Original Budget Variance % Inc / (Dec)

56

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Minor Equipment General Office Supplies Materials & Supplies Chemicals Lab Supplies Uniforms Fuel / Oil Furniture Major Equipment Computer Supplies Software Copier/Laser Printer Supplies Business Meals Community Events Camp Expense (4515) Revenue Sharing Expense (4505) Programs - Internal (4510) Fitness - Internal (4523) Water Purchases Water Meters Building Materials Pipes and Components Training Materials T-Shirts/Pins/Etc. Total Supplies

Description 20,278 6,428 186,573 138,410 9,105 9,963 32,736 7,165 52,594 13,701 45,209 6,766 3,236 101,983 55,780 204,100 30,011 110,193 620,652 19,190 18,032 55 2,501 1,694,659

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6153 6154 6155 6156 6160 6180

6032

6105 6110 6115 6120 6121 6122 6124 6130 6135 6140 6145 6148 6150

Object Code

General Fund Summary

11,297 3,834 135,048 140,552 3,529 10,376 25,780 12,236 28,988 12,212 47,687 5,517 6,559 72,350 90,885 173,777 28,610 109,775 706,592 10,951 32 16,008 13,314 1,665,908

FY2020 Forecast 25,375 11,805 156,795 223,000 8,500 20,300 33,250 14,300 40,500 8,240 13,785 7,650 5,800 79,650 90,885 173,777 28,610 98,925 718,250 15,000 22,900 1,700 6,650 1,805,647

FY2020 Original Budget 20,975 5,430 155,225 149,300 4,000 16,100 27,900 12,800 76,100 16,000 50,475 5,300 7,300 94,700 39,730 111,585 19,210 58,865 716,000 15,000 26,100 5,350 5,000 1,638,444

FY2021 Budget (4,400) (6,375) (1,570) (73,700) (4,500) (4,200) (5,350) (1,500) 35,600 7,760 36,690 (2,350) 1,500 15,050 (51,155) (62,192) (9,400) (40,060) (2,250)

3,200 3,650 (1,650) (167,203)

14% 215% -25% -9%

Original Budget Variance $ Inc / (Dec)

-17% -54% -1% -33% -53% -21% -16% -10% 88% 94% 266% -31% 26% 19% -56% -36% -33% -40% 0%

Original Budget Variance % Inc / (Dec)

57

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Rent Expense Building Maintenance District Vehicle Repairs Facility Rent Expense Equipment Rent Expense Postage Expense Express Mail/Parcel Shipping Solid Waste Service Phone/ Cable / Connectivity Exp Pager / Cell Phone Utility Bill Expenses Fees/Dues/Subscription Expense TCEQ Regulatory Fees WW Capacity Charges Professional Development Fees Lab Fees

Repair/Mtc/Warranty Expense

Printing Expense Advertising Recruiting Expense Program Meals Utilities Expense Longevity Awards Professional Liability Insurance Bad Debt Expense

6210 6212 6213 6215 6216 6220 6222 6224 6250 6300 6304 6305 6310 6311 6312 6314 6315

6320

6322 6324 6325 6327 6400 6405 6416 6425

145,552 15,924 5,620 9,828 2,406 453,315 11,670 98,285 821

19,347 1,886 19,589 4,148 448,610 10,038 93,091 2,281

13,649 123,422 11,333 3,978 24,059 39,053 46 4,842 1,292,658 51,833 8,238 28,477 35,225 14,137 837,298 10,672 11,585

FY2020 Forecast

135,952

11,953 126,483 23,432 5,279 17,756 40,801 530 806 1,296,316 48,248 12,039 23,316 45,701 15,474 845,343 13,768 16,455

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Description

Object Code

General Fund Summary

22,570 6,000 4,730 4,500 513,500 9,500 90,250 3,500

178,200

4,120 117,956 16,957 5,300 26,000 41,650 560 300 1,317,436 52,945 14,305 27,950 42,110 20,000 825,300 17,350 15,500

FY2020 Original Budget

16,600 3,600 2,400 2,000 460,600 12,000 100,250 2,500

302,100

5,100 115,000 13,000 4,000 14,200 40,000 4,450 1,151,000 55,430 9,670 26,700 43,480 15,000 850,000 22,525 15,000

FY2021 Budget

-26% -40% -49% -56% -10% 26% 11% -29%

70%

24% -3% -23% -25% -45% -4% -100% 1383% -13% 5% -32% -4% 3% -25% 3% 30% -3%

Original Budget Variance % Inc / (Dec)

(5,970) (2,400) (2,330) (2,500) (52,900) 2,500 10,000 (1,000)

123,900

980 (2,956) (3,957) (1,300) (11,800) (1,650) (560) 4,150 (166,436) 2,485 (4,635) (1,250) 1,370 (5,000) 24,700 5,175 (500)

Original Budget Variance $ Inc / (Dec)

58

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

TOTAL EXPENSES

Streetlights Principal - 2016 Series CC Revenue Interest - 2016 Series CC Revenue Contingency Total Other Expenses

Description 123,630 430,000 70,813 3,878,368 15,165,671

12,541,450

FY2020 Forecast

131,649 420,000 152,672 3,982,961

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6430 6455 6456

Object Code

General Fund Summary

16,757,205

145,000 430,000 141,626 313,241 4,408,356

FY2020 Original Budget

14,445,172

133,800 430,000 70,813 303,076 4,224,294

FY2021 Budget

(2,312,033)

(70,813) (10,165) (184,062)

-50% -3% -4% -14%

(11,200)

Original Budget Variance $ Inc / (Dec)

-8%

Original Budget Variance % Inc / (Dec)

59

Object Code

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

0

4,238,427 -

Brushy Creek MUD District - Fiscal Year 2021 Budget

TB Difference 0

-1,062,481 13,975,966 303,076 13,672,890 896,176

12,887,305 313,241 12,574,064

(0)

4,514,524 4,514,524 708,649

FY2021 Budget

0

0

4,238,427

REVENUE IN EXCESS OF EXPENSES

(32,144)

1,346,160 1,346,160 1,371,194 289,987

FY2020 Forecast

1,375,920 1,375,920 -

FY2019 Actual

FY2020 Original Budget

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

Description

General Fund Summary Original Budget Variance % Inc / (Dec)

(1)

Original Budget Variance $ Inc / (Dec)

60

Brushy Creek Municipal Utility District

Lodging Lodging Tax Cab Fare / local transportation Parking Travel Meals Mileage Total Travel

Total Capital Projects

Total Capital Expenditures

Contractual-Legal Contractual/Auditing Security Contractual/Contract Labor Total Contractual Minor Equipment General Office Supplies Materials & Supplies Furniture Major Equipment

5202 5203 5204 5205 5206 5207

5901

5902

6010 6025 6055 6080

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

-

-

196,208 41,750 112,183 133,106 483,247 946 223 2,149 (17) 1,050

469 53 523

263 263

131,428 34,750 73,650 22,725 262,553 529 8,230 286 2,757

2,597 711 190 3,498

2,226 639 244 3,109

Brushy Creek MUD District - Fiscal Year 2021 Budget

6105 6110 6115 6130 6135

FICA / Medicare Workers Compensation Unemployment Insurance Total Benefits

5020 5040 5050

35,100 35,100

FY2020 Forecast

29,100 29,100

2,039

TOTAL REVENUE

EXPENSES 5010 Salary Total Payroll

2,039

Promotional Materials

4502

FY2019 Actual

Description

Object Code

Executive 110

-

110,000 41,200 105,000 20,000 276,200 1,000 3,000 -

-

50 110 800 440 1,400

4,300 4,300

36,000 36,000

FY2020 Original Budget

-

-

130,000 41,750 116,500 41,000 329,250 975 230 2,200 1,000

-

-

50 110 800 440 1,400

4,300 4,300

36,000 36,000

FY2021 Budget

-77% -27%

18% 1% 11% 105% 19%

Original Budget Variance % Inc / (Dec)

1,000

20,000 550 11,500 21,000 53,050 975 (770) (800)

Original Budget Variance $ Inc / (Dec)

61

Brushy Creek Municipal Utility District

Computer Supplies Software Copier/Laser Printer Supplies Business Meals T-Shirts/Pins/Etc. Total Supplies

Description 25 1,638 3,236 16,701

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6140 6145 6148 6150 6180

Object Code

Executive 110

4,177 720 6,371 6,063 21,682

FY2020 Forecast 1,000 5,000 4,650 14,650

FY2020 Original Budget 4,200 800 7,200 16,605

FY2021 Budget

-20% 44% -100% 13%

Original Budget Variance % Inc / (Dec) 4,200 (200) 2,200 (4,650) 1,955

Original Budget Variance $ Inc / (Dec)

62

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Description

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

570,758

353,654

(570,758)

26,709

41,927

(351,615)

55 212 58 1,420 1,550 9,560 2,034 11,670 150

FY2020 Forecast

463 5,542 109 168 1,467 635 3,369 51 15,688 4,148 10,038 250

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

6216 Equipment Rent Expense 6220 Postage Expense 6222 Express Mail/Parcel 6224 Shipping 6300 Phone/ Cable / Connectivity Exp 6310 Fees/Dues/Subscription Expense 6314 Professional Development Fees 6322 Printing Expense 6324 Advertising 6325 Recruiting Expense 6327 Program Meals 6405 Longevity Awards 6416 Professional Liability Insurance Contingency Contingency Total Other Expenses

Object Code

Executive 110

(673,186)

-

673,186

2,000 175 1,500 350 4,120 5,000 4,500 9,500 250 313,241 340,636

FY2020 Original Budget

(708,731)

708,731

220 180 1,500 350 1,600 2,000 12,000 250 303,076 321,176

FY2021 Budget

(2,520) (5,000) (2,500) 2,500 (10,165) (19,460)

-61% -100% -56% 26% -3% -6%

213,595

35,545

220 5 3%

5%

(2,000)

Original Budget Variance $ Inc / (Dec)

-100%

Original Budget Variance % Inc / (Dec)

63

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Airfare Lodging Lodging Tax Cab Fare / local transportation Parking Travel Meals

5201 5202 5203 5204 5205 5206

31,425 39,254 474 2,411 579 2,304 9,156 14 27,062 112,678 1,542 1,412 469 1,331 15 749

56,769 78,238 947 4,773 1,235 4,458 13,552 852 57,814 218,637 3,331 3,507 2,634 222 476

Brushy Creek MUD District - Fiscal Year 2021 Budget

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

414,102 12,155 426,258

761,430 11,981 773,411

7,111,502

8,073,612

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

6,856,147 3,999 30 17,340 25,396 159,226 2,127 47,238

6,674,984 788 160 33,434 62,780 543,395 659,775 98,296

Property Tax Income Delinquent Property Tax Income New Connection Fees Service Charges Late Charges Interest Income Other Income Rental Income

FY2020 Actual

4101 4102 4220 4401 4403 4405 4500 4501

YTD

Description

FY2019 Actual

Object Code

Administrative 120

985,384 2,463 9,458 997,305 111,049 174,486 285,535 600 50 100 550

61,705 83,004 973 4,955 1,274 5,072 28,617 2,178 53,085 240,863 1,542 1,412 469 1,331 15 749

6,867,264 34,336 28,000 65,000 175,000 135,000 7,304,600

FY2020 Original Budget

817,586 22,703 840,290

7,479,600

6,867,264 34,336 28,000 65,000 350,000 135,000

FY2020 Forecast

1,500 600 50 100 550

83,909 118,751 1,512 7,583 2,194 7,481 32,605 7,097 72,118 333,249

1,084,919 2,500 11,934 1,099,353

7,356,000

6,919,000 34,000 28,000 65,000 175,000 135,000

FY2021 Budget

17%

-24% -32%

10% 1% 26% 10%

1%

0.8% -1.0%

Original Budget Variance % Inc / (Dec)

1,500

(27,140) (55,735) 1,512 7,583 2,194 7,481 32,605 7,097 72,118 47,714

99,535 37 2,476 102,048

51,400

51,736 (336)

Original Budget Variance $ Inc / (Dec)

64

Brushy Creek Municipal Utility District

Add an additional vehicle for Security Total Capital Expenditures

5902 2,700 105,127 6,772 82,210 24,631 55,534 276,974

26,446

4,200 14,370

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Contractual/ Trainers- Instructors Contractual/Network maint/dev.

Contractual/Website Appraisal Fees Depository Contract Maintenance Contracts Contractual/Contract Labor Total Contractual

Total Capital Projects

5901

6030 6040 6045 6060 6065 6070 6080

Mileage Total Travel

Description

5207

Object Code

Administrative 120

YTD

53,002 2,100 42,843 33,374 22,029 153,349

2,468 7,986

FY2020 Actual

153,925 2,100 94,756 37,844 30,637 319,262

16,000

3,412 8,930

FY2020 Forecast

5,000 65,000 2,000 1,000 60,000 54,796 3,000 190,796

16,000

1,200 2,500

FY2020 Original Budget

2,700 100,000 2,100 110,000 35,450 5,000 255,250

35,000 35,000

-

1,200 4,000

FY2021 Budget

-46% 54% 5% -100% 83% -35% 67% 34%

-100%

60%

Original Budget Variance % Inc / (Dec)

(2,300) 35,000 100 (1,000) 50,000 (19,346) 2,000 64,454

35,000

(16,000)

1,500

Original Budget Variance $ Inc / (Dec)

65

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Rent Expense District Vehicle Repairs Facility Rent Expense Equipment Rent Expense Postage Expense Express Mail/Parcel Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Repair/Mtc/Warranty Expense Printing Expense Advertising Recruiting Expense Program Meals Utilities Expense Professional Liability Insurance

6210 6213 6215 6216 6220 6222 6224 6300 6304 6310 6314 6320 6322 6324 6325 6327 6400 6416

3,892 2,057 3,563 5,834 134 12,165 805 2,369 357 2,164 530 2,813 248 103 3,214 49,067

2,311 3,435 8,060 8,099 421 11 24,146 2,230 6,404 1,573 1,925 570 1,834 2,687 5,253 92,841

FY2020 Actual 920 1,067 1,131 3,048 24,211 1,784 54 32,214

YTD

3,117 2,862 3,645 94 1,859 1,707 13,676 41,565 2,328 70,853

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Minor Equipment General Office Supplies Materials & Supplies Uniforms Furniture Major Equipment Computer Supplies Software Copier/Laser Printer Supplies Business Meals Training Materials T-Shirts/Pins/Etc. Total Supplies

Description

6105 6110 6115 6122 6130 6135 6140 6145 6148 6150 6160 6180

Object Code

Administrative 120

1,250 5,665 3,090 4,000 4,000 8,240 13,785 4,000 100 500 44,630 4,120 3,500 10,000 7,200 500 50 26,000 2,500 7,000 4,500 250 2,500 1,000 1,500 5,400 90,000

11,477 25 3,822 7,559 8,334 298 24,167 1,305 6,552 365 3,019 983 4,485 268 103 6,054 98,135

FY2020 Original Budget

1,590 2,035 4,022 87 2,204 3,973 12,038 43,271 3,409 54 72,683

FY2020 Forecast

4,000 3,500 8,000 8,000 100 25,000 1,800 6,500 5,500 800 1,000 3,600 2,400 6,500 91,602

1,600 3,000 3,000 1,000 2,000 30,000 16,000 41,500 3,000 100 3,000 104,200

FY2021 Budget

(500) 3,000 59,570

-100%

(120)

(2,000) 800 (500) 50 (1,000) (700) (500) 1,000 550 (1,500) 2,600 900 1,100 1,602

-3%

-20% 11% -100% 100% -4% -28% -7% 22% 220% -60% 260% 60% 20% 2%

133%

94% 201% -25%

350 (2,665) (90) (3,000) (2,000) 30,000 7,760 27,715 (1,000)

Original Budget Variance $ Inc / (Dec) 28% -47% -3% -75% -50%

Original Budget Variance % Inc / (Dec)

66

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Bad Debt Expense Streetlights Total Other Expenses

Description

6,398,109

6,232,387

-

879,115

1,675,504

FY2020 Actual 541 56,773 146,631

YTD

1,364 131,649 294,813

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6425 6430

Object Code

Administrative 120

5,680,569

1,799,031

424 123,630 301,004

FY2020 Forecast

5,454,314

-

1,850,286

2,500 145,000 313,520

FY2020 Original Budget

3,189,897

2,031,449

2,134,654

1,500 133,800 303,602

FY2021 Budget

15%

-40% -8% -3%

Original Budget Variance % Inc / (Dec)

(2,422,417)

284,367

(1,000) (11,200) (9,918)

Original Budget Variance $ Inc / (Dec)

67

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

TOTAL REVENUE

Description

Brushy Creek Municipal Utility District

Total Capital Projects

Total Capital Expenditures

5901

5902

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Minor Equipment General Office Supplies Materials & Supplies Uniforms Furniture Copier/Laser Printer Supplies

-

-

307 415 2,095 887

-

100 100

-

180 825 25 1,200 -

435 243 180 54

-

22,068 52,194 74,262

12,795 30,734 367 1,843 352 1,248 5,687 699 10,730 64,453

195,817 490 2,699 199,006

-

13,477 33,819 400 2,017 432 1,322 3,452 176 10,837 65,931

164,430 4,087 168,517

-

FY2020 Forecast

FY2020 Original Budget

173,174 4,016 177,190

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6105 6110 6115 6122 6130 6148

Airfare Lodging Travel Meals Mileage Total Travel

5201 5202 5206 5207

Total Contractual

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

Object Code

Customer Service 130

-

-

200 600 200

-

-

-

400 400 100 100 1,000

14,474 33,985 421 2,083 378 1,290 5,624 1,224 12,440 71,920

183,004 500 6,196 189,700

FY2021 Budget

11% -27% 700% -100%

900%

-3%

-34% -35%

-7% 2% 130% -5%

Original Budget Variance % Inc / (Dec)

20 (225) 175 (1,200)

900

400 400 100

(7,594) (18,209) 421 2,083 378 1,290 5,624 1,224 12,440 (2,342)

(12,813) 10 3,497 (9,306)

Original Budget Variance $ Inc / (Dec)

68

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Phone/ Cable / Connectivity Exp Pager / Cell Phone Utility Bill Expenses Fees/Dues/Subscription Expense Professional Development Fees Printing Expense Recruiting Expense Total Other Expenses

Total Supplies

Description

235,916

248,822

(235,916)

195 176 1,109 26 390 139 2,034

168 211 1,162 269 186 1,996

(248,822)

912

FY2020 Forecast

3,704

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6300 6304 6305 6310 6314 6322 6325

Object Code

Customer Service 130

(277,038)

-

277,038

190 450 500 200 100 1,440

2,230

FY2020 Original Budget

(266,620)

266,620

200 200 1,200 200 1,000 200 3,000

1,000

FY2021 Budget

-4%

10,418

(10,418)

(100) 1,560

-100% 108%

-60%

10 (250) 1,200 (300) 1,000

(1,230)

Original Budget Variance $ Inc / (Dec)

5% -56%

-55%

Original Budget Variance % Inc / (Dec)

69

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Lodging Lodging Tax Parking Travel Meals Mileage Total Travel

Total Capital Projects

Cat Hollow Park - Parking Lot resurface Total Capital Expenditures

5202 5203 5205 5206 5207

5901

5902

20,348 44,904 512 2,659 557 1,893 8,577 1,006 17,141 97,597 540,238

21,542 45,658 542 2,815 642 2,021 5,452 64 17,995 96,730 80 512 614 689 1,895 68,307

Brushy Creek MUD District - Fiscal Year 2021 Budget

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

260,714 11,964 272,678

277,376 10,663 288,039

14,000

11,992

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

14,000

11,992

Other Income

4500

FY2020 Forecast

Description

FY2019 Actual

Object Code

Park Maintenance 275

650,500

1,785 97 815 1,075 3,772

33,284 72,074 105,358

295,344 738 7,727 303,809

14,000 14,000

FY2020 Original Budget

75,000 75,000

-

1,800 800 1,000 3,600

22,279 44,269 544 2,768 582 1,986 8,657 1,884 19,148 102,119

276,026 750 15,205 291,981

14,000

14,000

FY2021 Budget

75,000

(650,500)

(15) (75) (172)

-2% -7% -5% -100%

15 (97)

(11,005) (27,805) 544 2,768 582 1,986 8,657 1,884 19,148 (3,239)

(19,318) 12 7,478 (11,828)

Original Budget Variance $ Inc / (Dec)

1% -100%

-3%

-33% -39%

-7% 2% 97% -4%

Original Budget Variance % Inc / (Dec)

70

Brushy Creek Municipal Utility District

Minor Equipment General Office Supplies Materials & Supplies Chemicals Uniforms Fuel / Oil Major Equipment Computer Supplies Copier/Laser Printer Supplies Business Meals Community Events Pipes and Components Training Materials OtherSupplies Supplies Expenses Total

Rent Expense District Vehicle Repairs Facility Rent Expense Equipment Rent Expense Postage Expense Shipping Solid Waste Service Phone/ Cable / Connectivity Exp Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Repair/Mtc/Warranty Expense

6105 6110 6115 6120 6122 6124 6135 6140 6148 6150

6210 6213 6215 6216 6220 6224 6250 6300 6304 6310 6314 6320

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

7,500 515 58,105 1,000 3,000 15,450 15,000 750 700 7,300 1,900 100111,320

1,212 63 35,487 2,196 3,207 7,325 8,814 88 4,522 62,914 2,172 2,361 156 14 1,122 4,800 1,111 1,525 399 2,850 22,763

5,452 56 75,279 4,646 2,825 13,153 3,973 93 4,864 1,962 55 112,358 9,227 1,844 367 50 6,684 1,182 1,790 864 3,431 22,323

7,957 1,800 5,500 6,500 1,030 2,575 1,960 3,500 20,000

500,050 56,000 75,400 631,450

FY2020 Forecast

FY2020 Original Budget

515,462 10,942 526,404

496,826 7,297 50,794 554,916

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6156 6160

Maintenance Contracts Engineering Fees Contractual/Contract Labor Total Contractual

Description

6070 6079 6080

Object Code

Park Maintenance 275

1,100 2,500 500 1,200 5,000 1,000 1,700 600 3,500 58,000

1,200 60,000 5,000 3,000 8,400 8,800 7,300 5,600 99,300

528,000 11,100 539,100

FY2021 Budget

(750) (700) 3,700 (100) (12,020)

-100% -100% 195% -100% -11%

1,200 (1,500) (30) (875) (1,360) 38,000

-23% -3% -34% -69% 190%

1,100 (5,457) (1,300) (5,500)

(7,050) (6,200)

-46% -41%

-69% -72% -100%

(6,300) (515) 1,895 4,000

27,950 (56,000) (64,300) (92,350)

Original Budget Variance $ Inc / (Dec)

-84% -100% 3% 400%

6% -100% -85% -15%

Original Budget Variance % Inc / (Dec)

71

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Printing Expense Recruiting Expense Utilities Expense Professional Liability Insurance Total Other Expenses

Description

(1,533,447)

1,547,447

1,176,539

(1,164,547)

660 7,681 47,615

FY2020 Forecast

956 50 5,528 54,294

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6322 6325 6400 6416

Object Code

Park Maintenance 275

(1,427,831)

425,000 -

1,866,831

2,750 250 6,800 60,622

FY2020 Original Budget

(1,184,789)

1,198,789

800 8,000 3,789 87,689

FY2021 Budget

-36%

45%

-71% -100% 18%

Original Budget Variance % Inc / (Dec)

243,042

(668,042)

(1,950) (250) 1,200 3,789 27,067

Original Budget Variance $ Inc / (Dec)

72

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

TOTAL REVENUE

Description

Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses

Brushy Creek MUD District - Fiscal Year 2021 Budget

Minor Equipment Materials & Supplies Chemicals

6105 6115 6120

6080

5902

Creekside Pool - Deck Replacement Highland Horizon Pool - Replaster Sendero Springs - Thermal Cover Total Capital Expenditures

Contractual/Contract Labor Total Contractual

5901

Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses

5010 5011 5012

Visible

Total Capital Projects

Total Travel

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Other Benefit Expenses Total Benefits

6080

5902

5901

5020 5030 5031 5032 5034 5035 5040 5050 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

Object Code

Aquatics Maintenance 450

-

3,690 12,678 41,640

2,437 2,437

7,500 44,444

405 405

122,275

-

11,815

92,281

4,015 3,458 40 197 51 166 1,101 2 1,800 10,831

4,278 4,021 46 224 53 154 992 265 1,781

52,404 540 52,944

-

FY2020 Forecast

55,604 756 56,360

FY2019 Actual -

1,545 7,500 51,000

2,000 2,000

104,400

-

4,273 8,587 12,860

37,918 95 604 38,617

FY2020 Original Budget -

1,600 7,600 45,000

-

110,000 59,000 8,500 177,500

-

-

7,451 13,828 167 848 184 627 2,895 630 6,404 33,033

94,586 100 2,810 97,496

FY2021 Budget

4% 1% -12%

-100% -100%

-100%

157%

74% 61%

149% 5% 365% 152%

Original Budget Variance % Inc / (Dec)

55 100 (6,000)

(2,000) (2,000)

177,500

(104,400)

20,173

3,178 5,241 167 848 184 627 2,895 630 6,404

56,668 5 2,206 58,879

Original Budget Variance $ Inc / (Dec)

Brushy Creek Municipal Utility District

Rent Expense Building Maintenance Shipping Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Repair/Mtc/Warranty Expense Utilities Expense Total Other Expenses

6210 6212 6224 6304 6310 6314 6320 6400

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses 6320 6400

Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses

Visible

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Uniforms Major Equipment Computer Supplies Total Supplies

Description

6122 6135 6140

Object Code

Aquatics Maintenance 450

303,049

306,223

(303,049)

9,958 529 68 7 (30) 16,887 35,530 62,948

9,643 2,857 90 19,628 43,335 75,553

(306,223)

1,668 35 53,647

FY2020 Forecast

9,769 67,778

FY2019 Actual

(290,528)

-

290,528

4,456 150 12,500 55,000 72,106

500 60,545

FY2020 Original Budget

(456,130)

456,130

20,000 530 70 23,000 41,500 85,100

8,800 63,000

FY2021 Budget

57%

(165,602)

165,602

10,500 (13,500) 12,994

84% -25% 18%

-53%

15,544 530 (80)

2,455

4% 349%

(500) 8,800

Original Budget Variance $ Inc / (Dec) -100%

Original Budget Variance % Inc / (Dec)

74

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To 40,889

-

18

-

850

-

-

Total Other Expenses

TOTAL EXPENSES

-

-

Total Supplies

Depository Contract Total Contractual

6065

-

Total Capital Expenditures

5902

-

18 18

Total Capital Projects

-

-

Total Travel

5901

-

-

Total Benefits

850 850 -

-

-

FY2020 Original Budget

-

TOTAL REVENUE

FY2020 Forecast

Total Payroll

40,907

Builders Fees Interest Income

4130 4405

EXPENSES

19,953 20,953

Description

FY2019 Actual

Object Code

Builder Park Fees 225

FY2021 Budget

-

-

-

-

-100%

-100.0%

Original Budget Variance % Inc / (Dec)

0

(850)

(850)

Original Budget Variance $ Inc / (Dec)

75

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

TOTAL REVENUE

Description

5901

Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses

5010 Other Payroll Expenses Other Payroll Expenses

Visible

Minor Equipment Materials & Supplies Total Supplies

6105 6115

6105 6115

Other Contractual Expenses 6080

Brushy Creek MUD District - Fiscal Year 2021 Budget

Engineering Fees Contractual/Contract Labor Total Contractual

Replace HVAC Systems (East side) Replace Red Lobby Concierge Desk Red Gym Air Handlers (FY21 and FY22) Community Center Garden Improvements 5902 Total Capital Expenditures

Total Capital Projects

Total Travel

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

6079 6080

5902

5901

5020 5030 5031 5032 5034 5035 5040 5050 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

Object Code

Facilities Maintenance 400

9,070 9,070 14,302 14,302

3,523 700 4,223 1,107 17,686 18,793

147,247

-

21,186

2,515 4,923 57 280 77 249 1,175 2,200 11,476

2,528 5,396 62 301 85 252 626 2,166 11,416

32,554 1,901 34,454

-

FY2020 Forecast

34,066 696 34,762

FY2019 Actual -

800 18,000 18,800

4,500 4,500

15,000

-

4,561 9,415 13,976

40,469 101 1,420 41,990

FY2020 Original Budget -

800 18,000 18,800

-

34,000 8,000 30,000 465,000 537,000

-

-

5,330 8,568 103 501 139 475 2,071 451 4,581 22,219

66,342 100 3,333 69,774

FY2021 Budget

-100% -100%

-100%

59%

17% -9%

64% -1% 135% 66%

Original Budget Variance % Inc / (Dec)

(4,500) (4,500)

537,000

(15,000)

769 (847) 103 501 139 475 2,071 451 4,581 8,243

25,873 (1) 1,913 27,784

Original Budget Variance $ Inc / (Dec)

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Building Maintenance District Vehicle Repairs Shipping Pager / Cell Phone Repair/Mtc/Warranty Expense Total Other Expenses

Description

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

6212 All Other Expenses All Other Expenses 6304 6320

Visible

Brushy Creek MUD District - Fiscal Year 2021 Budget

6212 6213 6224 6304 6320

Object Code

Facilities Maintenance 400

(378,983)

378,983

229,188

(229,188)

102,296 45 63 240 59,790 162,434

FY2020 Forecast

107,518 240 31,050 138,808

FY2019 Actual

(198,016)

15,000 -

213,016

103,000 300 15,450 118,750

FY2020 Original Budget

(802,393)

802,393

85,000 300 69,300 154,600

FY2021 Budget

(549,377)

589,377

53,850 35,850

349% 30% 277%

(18,000)

Original Budget Variance $ Inc / (Dec) -17%

Original Budget Variance % Inc / (Dec)

77

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

7,666 7,588 90 450 95 334 5,193 35 5,589 27,041

8,258 8,217 96 477 105 343 1,923 174 6,007 25,601

Brushy Creek MUD District - Fiscal Year 2021 Budget

5020 5030 5031 5032 5034 5035 5040 5050 5070

100,248 512 100,760

108,014 1,354 109,368

79,206

185,782

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

4,796 5,480 16,789 2,965 49,176

150 18 10,862 2,060 15,218 25,789 10,258 3,651 117,776

Donations Other Income Rental Income Promotional Materials Community Events Revenue Program Revenue Contract Programming Events Income Season Passes Fitness Revenue

4402 4500 4501 4502 4504 4505 4510 4521 4523

FY2020 Forecast

Description

FY2019 Actual

Object Code

Park Programs 200

20,151 28,879 49,030

178,812 447 177 179,436

8,600 10,575 23,300 15,325 3,250 79,790 140,840

FY2020 Original Budget

16,932 18,590 227 1,125 265 903 6,579 1,432 10,147 56,200

219,653 450 1,683 221,786

110,317

6,630 10,500 16,762 8,225 3,250 64,950

FY2021 Budget

(14,840)

-18.6%

15%

-16% -36%

23% 1% 851% 24%

(3,219) (10,289) 227 1,125 265 903 6,579 1,432 10,147 7,170

40,841 3 1,506 42,350

(30,523)

(75) (6,538) (7,100)

-0.7% -28.1% -46.3%

-22%

(1,970)

Original Budget Variance $ Inc / (Dec)

-22.9%

Original Budget Variance % Inc / (Dec)

78

Brushy Creek Municipal Utility District

6115 6135 6145 6148 6150

Brushy Creek MUD District - Fiscal Year 2021 Budget

6180

6032

16,960 2,600 50 70 72,350 17,900 2,650 32,775 7,250 152,605

Materials & Supplies Major Equipment Software Copier/Laser Printer Supplies Business Meals Community Events Revenue Sharing Expense (4505) Programs - Internal (4510) Fitness - Internal (4523) T-Shirts/Pins/Etc. Total Supplies

6055 6080 3,780 84 88,999 19,582 3,817 31,407 147,669

Security Contractual/Contract Labor Total Contractual

5902

96,000

197 197

2,600 36,644 39,244

Total Capital Expenditures

5901

FY2020 Forecast

-

-

Community Park Turn around Shirley McDonald Park - Trail lighting Total Capital Projects

5207

-

Description

FY2019 Actual

Mileage Total Travel

Object Code

Park Programs 200

-

500 72,350 17,900 2,650 25,775 119,175

-

70,000

FY2020 Original Budget -

500 87,400 13,900 2,650 26,350 130,800

-

-

169,500 25,000 194,500

FY2021 Budget

11,625

575

2% 10%

15,050 (4,000)

124,500

Original Budget Variance $ Inc / (Dec)

21% -22%

178%

Original Budget Variance % Inc / (Dec)

79

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

(70,000)

20,408

REVENUE IN EXCESS OF EXPENSES

(347,435)

207,151 -

117,577

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

417,991

426,641

282,951

350 350

TOTAL EXPENSES

Equipment Rent Expense Shipping Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Lab Fees Repair/Mtc/Warranty Expense Printing Expense Advertising Program Meals Professional Liability Insurance Total Other Expenses

7,716 326 100 1,377 (248) 352 991 180 10,795

FY2020 Forecast

FY2020 Original Budget

273 40 313

Description

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6216 6224 6304 6310 6314 6315 6320 6322 6324 6327 6416

Object Code

Park Programs 200

(0)

533,336

643,653

300 40,000 67 40,367

FY2021 Budget

54%

11433%

-14%

Original Budget Variance % Inc / (Dec)

41,790

225,662

67 40,017

40,000

(50)

Original Budget Variance $ Inc / (Dec)

80

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

104,921 302,613 466 303,079 20,480 8,224 95 467 85 263 7,911 2,340 6,388 46,252 599 45 70 329 5,310 6,353

196,172 358,780 5,582 364,362 27,922 13,614 156 760 92 268 6,616 2,797 7,174 59,399 43 36 174 6,542 6,794

Salary Merit Salary Overtime Total Payroll

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD District - Fiscal Year 2021 Budget

Lodging Cab Fare / local transportation Parking Travel Meals Mileage Total Travel

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

Rental Income Program Revenue Contract Programming Events Income Memberships Season Passes Day Passes

TOTAL REVENUE

FY2020 Forecast 36,500 18,896 34,640 14,885

FY2019 Actual 47,163 54,454 2 67,788 26,765

Description

Aquatic Programs 250

400 200 5,305 5,905

45,138 25,204 70,342

400,528 1,001 1,428 402,957

49,283 5,000 68,229 76,232 30,417 229,161

FY2020 Original Budget

400 200 5,305 5,905

45,138 25,204 70,342

400,528 1,001 1,428 402,957

229,161

49,283 5,000 68,229 76,232 30,417

FY2020 Revised Budget

400 200 5,464 6,064

34,986 26,002 316 1,559 167 571 13,595 2,959 11,815 91,969

457,330 1,000 458,330

137,203

32,900 38,117 47,451 18,735

FY2021 Budget

3% 3%

31%

-22% 3%

14% 0% -100% 14%

159 159

(10,152) 798 316 1,559 167 571 13,595 2,959 11,815 21,627

56,802 (1) (1,428) 55,372

(91,958)

(28,781) (11,682)

-37.8% -38.4% -40%

(16,383) (5,000) (30,112)

Original Budget Variance $ Inc / (Dec)

-33.2% -100.0% -44.1%

Original Budget Variance % Inc / (Dec)

81

Brushy Creek Municipal Utility District

205 3,616 2,000 865 5,240 1,557 400 100 11,000 24,983

932 352 4,413 1,962 793 721 12,241 1,412 132 15,124 38,080

24,900

250 250

-

FY2020 Forecast

-

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Minor Equipment General Office Supplies Materials & Supplies Uniforms Fuel / Oil Furniture Major Equipment Software Community Events Camp Expense (4515) Revenue Sharing Expense (4505) Programs - Internal (4510) Training Materials Total Supplies

Depository Contract Contractual/Contract Labor Total Contractual

Total Capital Expenditures

Sendero Springs Pool - Building Expansion Total Capital Projects

Description

Aquatic Programs 250

1,000 500 2,575 2,000 1,000 4,800 5,000 400 100 11,000 500 28,875

-

275,000

FY2020 Original Budget

1,000 500 2,575 2,000 1,000 4,800 5,000 400 100 11,000 500 28,875

-

112,806

FY2020 Revised Budget

500 250 3,725 3,600 1,000 7,800 3,000 2,775 11,500 34,150

700 700

-

274,706 274,706

FY2021 Budget

(500) (250) 1,150 1,600 3,000 (2,000) 2,775 (400) (100) 500 (500) 5,275

63% -40%

-100% -100% 5% -100% 18%

700

700

(294)

Original Budget Variance $ Inc / (Dec)

-50% -50% 45% 80%

0%

Original Budget Variance % Inc / (Dec)

82

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

(112,806)

(34,730)

REVENUE IN EXCESS OF EXPENSES

Brushy Creek MUD District - Fiscal Year 2021 Budget

(325,844)

309,678 162,194 -

260,990

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

813,839

430,765

500 15,000 530 13,000 1,000 200 530 30,760

491,892

District Vehicle Repairs Equipment Rent Expense Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Printing Expense Recruiting Expense Total Other Expenses

TOTAL EXPENSES

FY2020 Forecast 123 830 54 12,471 300 10,031 670 469 24,948

FY2019 Actual

FY2020 Original Budget

1,402 11,920 505 7,688 1,102 540 100 23,256

Description

Aquatic Programs 250

(112,806)

309,678 -

651,645

500 15,000 530 13,000 1,000 200 530 30,760

FY2020 Revised Budget

0

756,571

893,774

1,000 13,000 300 11,680 1,375 500 27,855

FY2021 Budget

112,807

79,934

(2,000) (230) (1,320) 375 300 (530) (2,905)

-13% -43% -10% 38% 150% -100% -9% 10%

500

Original Budget Variance $ Inc / (Dec)

100%

Original Budget Variance % Inc / (Dec)

83

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

New Connection Fees Donations Other Income Rental Income Program Revenue Contract Programming Events Income Camp Income Memberships - Short Term New Memberships Memberships Day Passes

Fitness Revenue

Senior Programs Child Programs / Child Play

4220 4402 4500 4501 4505 4510 4515 4518 4519 4520 4522

4523

4524 4525

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Other Benefits Retirement Total Benefits

Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses Other Benefit Expenses

5010 Other Payroll Expenses Other Payroll Expenses

Other Revenue Other Revenue

4523

Other Revenue Other Revenue Other Revenue 4501 4505 4510 4515 4518 Other Revenue 4520 Other Revenue

Visible

Brushy Creek MUD District - Fiscal Year 2021 Budget

5020 5030 5031 5032 5034 5035 5040 5050 5060 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

TOTAL REVENUE

Description

Object Code

Community Center Programs 300

74,102 80,346 962 4,770 1,032 3,123 27,926 4,853 55,008 252,121

81,723 82,119 994 4,844 957 2,887 17,917 3,947 60,244 255,632

864,572

1,592,716

967,176 6,700 973,875

3,927

298 7,036

1,068,888 13,619 1,082,507

127,747

2,262 51,391 95,058 6,836 170,890 27,725 15,402 331,189 32,145

FY2020 Forecast

277,024

10 50 2,767 103,972 245,760 13,820 283,421 42,832 26,030 538,230 51,467

FY2019 Actual

108,365 154,581 262,946

961,567 2,404 7,792 971,763

300 5,000 1,394,990

246,825

4,000 110,000 208,810 13,165 294,515 41,850 22,940 409,275 38,310

FY2020 Original Budget

73,625 68,480 867 4,122 840 2,866 28,609 6,227 45,553 231,188

955,519 2,400 6,900 964,819

929,893

2,800

111,783

1,800 41,588 130,250 6,325 198,654 29,475 17,269 358,670 31,279

FY2021 Budget

-12%

-32% -56%

-1% 0% -11% -1%

-33%

-100.0% -44.0%

-54.7%

-55.0% -62.2% -37.6% -52.0% -32.5% -29.6% -24.7% -12.4% -18.4%

Original Budget Variance % Inc / (Dec)

45,553 (31,758)

(34,740) (86,101) 867 4,122 840 2,866 28,609 6,227

(6,048) (4) (892) (6,944)

(465,097)

(300) (2,200)

(135,042)

(2,200) (68,412) (78,560) (6,840) (95,861) (12,375) (5,671) (50,605) (7,031)

Original Budget Variance $ Inc / (Dec)

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Total Capital Projects

Total Capital Expenditures

Security Depository Contract Maintenance Contracts Engineering Fees Contractual/Contract Labor Total Contractual

Minor Equipment General Office Supplies Materials & Supplies Chemicals Uniforms Fuel / Oil Furniture Major Equipment Copier/Laser Printer Supplies Business Meals Community Events Camp Expense (4515) Revenue Sharing Expense (4505) Programs - Internal (4510) Fitness - Internal (4523) Building Materials T-Shirts/Pins/Etc. Total Supplies

5901

5902

6055 6065 6070 6079 6080

6105 6110 6115 6120 6122 6124 6130 6135 6148 6150

Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses Other Supplies Expenses

Other Contractual Expenses Other Contractual Expenses Other Contractual Expenses Other Contractual Expenses Other Contractual Expenses

5902

5901

Other Travel Expenses Other Travel Expenses Other Travel Expenses

Visible

Brushy Creek MUD District - Fiscal Year 2021 Budget

6155 6180

6032

Lodging Travel Meals Mileage Total Travel

Description

5202 5206 5207

Object Code

Community Center Programs 300

700 43,509 8,189 52,398 2,878 592 36,501 326 2,000 4,808 8,110 1,181 65 90,485 155,777 14,960 77,000 32 394,716

526 1,273 43,858 2,013 2,204 4,727 1,293 6,707 55,649 184,518 11,070 78,786 386 393,010

-

204 2,276 2,481

FY2020 Forecast

1,875 31,031 10,939 745 3,155 47,745

11,956

278 344 713 1,335

FY2019 Actual

3,400 1,000 35,000 1,300 4,500 5,500 4,000 1,400 90,485 155,777 14,960 73,150 390,472

3,000 25,000 9,270 37,270

-

1,000 500 1,500

FY2020 Original Budget

8,000 600 42,000 1,000 4,500 1,000 3,000 1,500 1,400 39,730 97,685 5,060 32,515 237,990

2,000 40,000 8,740 9,500 60,240

-

-

210 1,500 1,710

FY2021 Budget

-39%

(152,482)

(50,755) (58,092) (9,900) (40,635)

1,000 (2,500) (2,500) -45% -63%

-56% -37% -66% -56%

4,600 (400) 7,000 (300)

9,500 22,970 62% 135% -40% 20% -23%

(1,000) 15,000 (530)

(1,000) 210 1,000 210

Original Budget Variance $ Inc / (Dec)

-33% 60% -6%

200% 14%

-100%

Original Budget Variance % Inc / (Dec)

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

District Vehicle Repairs Equipment Rent Expense Postage Expense Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Fees/Dues/Subscription Expense Professional Development Fees Repair/Mtc/Warranty Expense Printing Expense Advertising Recruiting Expense Program Meals Utilities Expense Principal - 2016 Series CC Revenue Interest - 2016 Series CC Revenue Total Other Expenses

Description

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses All Other Expenses 6320 All Other Expenses All Other Expenses All Other Expenses All Other Expenses 6400 All Other Expenses All Other Expenses

Visible

Brushy Creek MUD District - Fiscal Year 2021 Budget

6213 6216 6220 6224 6300 6304 6310 6314 6320 6322 6324 6325 6327 6400 6455 6456

Object Code

Community Center Programs 300

(159,256)

(1,422,302)

84,039

2,383,577 829,331 -

2,286,874

2,506,029

1,500 3,800 3,000 1,200 16,000 2,000 5,000 9,000 1,500 105,000 430,000 141,626 719,626

997,353

37 713 3,749 1,317 3,243 1,218 13,149 4,723 2,126 9,774 144 89 70,191 430,000 70,813 611,284

FY2020 Forecast

63 776 3,066 451 3,157 1,237 27,679 2,222 10,445 12,062 885 79,129 420,000 152,672 713,844

FY2019 Actual

FY2020 Original Budget

0

1,193,168

2,123,061

500 700 4,200 1,300 3,000 1,200 20,000 4,800 5,000 10,000 75,600 430,000 70,813 627,113

FY2021 Budget

1,000 (1,500) (29,400) (70,813) (92,513)

11% -100% -28% -50% -13%

(18,674)

(260,516)

4,000 2,800

25% 140%

-11%

500 (800) 400 1,300

Original Budget Variance $ Inc / (Dec) -53% 11%

Original Budget Variance % Inc / (Dec)

86

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Lodging Lodging Tax Parking Travel Meals Mileage Other Travel Expenses Total Travel

5202 5203 5205 5206 5207

315 315

178 20 64 189 451

13,271 23,520 287 1,449 332 1,201 5,590 1,041 11,489 58,180

15,234 29,584 364 1,835 451 1,408 3,752 99 12,965 65,692

Brushy Creek MUD District - Fiscal Year 2021 Budget

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

3,282,858 173,076 6,704 179,780

TOTAL REVENUE

2,400 4,000 3,059,798 104,660 112,000

FY2020 Forecast

202,116 5,372 207,488

3,359,814

Plan Review Income Inspection Fees Water Service Water Connection Raw Water Sales Wholesale Water Other Income

4110 4112 4201 4211 4240 4245 4500

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

7,650 21,350 3,069,590 4,620 104,251 119,013 33,339

Description

FY2019 Actual

Object Code

Water 500

250 45 150 1,300 1,745

21,690 43,832 65,522

192,463 481 5,837 198,781

2,400 4,000 3,059,798 330 104,660 112,000 3,283,188

FY2020 Original Budget

300 100 300 700

13,958 27,518 350 1,729 365 1,244 5,424 1,180 11,997 63,765

174,302 500 8,155 182,957

3,285,000

105,000 112,000 -

3,000 5,000 3,060,000

FY2021 Budget

(1,045)

(50) (1,000)

-33% -77% -60%

50 (45)

(7,732) (16,314) 350 1,729 365 1,244 5,424 1,180 11,997 (1,757) 20% -100%

-3%

-36% -37%

(18,161) 19 2,318 (15,824)

1,812

0% -9% 4% 40% -8%

600 1,000 202 (330) 340

Original Budget Variance $ Inc / (Dec)

25% 25% 0% -100% 0%

Original Budget Variance % Inc / (Dec)

87

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

3,100 19,140 178,706 5,543 206,489 912 204 3,937 327 849 8,095 52 95 10,951 2,793 28,217

872 242 9,057 1,092 8,643 4,395 19,190 6,164 1,838 51,492

2,206,246

FY2020 Forecast

3,100 14,735 108,221 3,212 129,268

Brushy Creek MUD District - Fiscal Year 2021 Budget

Minor Equipment General Office Supplies Materials & Supplies Chemicals Uniforms Fuel / Oil Major Equipment Computer Supplies Software Copier/Laser Printer Supplies Water Meters Pipes and Components Training Materials T-Shirts/Pins/Etc. Total Supplies

6105 6110 6115 6120 6122 6124 6135 6140 6145 6148 6154 6156 6160 6180

5902

Maintenance Contracts Plumbing Inspections Engineering Fees Contractual/Contract Labor Total Contractual

2011 Ford F150, #1103 - Replace with a F250 and utility bed Total Capital Expenditures

6070 6078 6079 6080

Total Capital Projects

5901

189,456

Description

FY2019 Actual

Object Code

Water 500

4,500 500 12,000 1,500 7,000 4,500 15,000 12,500 250 57,750

1,800 5,200 25,000 10,000 42,000

1,050,000

FY2020 Original Budget -

1,000 250 10,000 300 1,500 8,500 4,500 1,800 15,000 10,000 250 53,100

4,000 15,000 14,500 33,500

40,000 40,000

FY2021 Budget

-8%

-20%

1,500

21%

(4,650)

(2,500)

1,800

(3,500) (250) (2,000) 300

(1,800) (1,200) (10,000) 4,500 (8,500)

40,000

(1,050,000)

Original Budget Variance $ Inc / (Dec)

-78% -50% -17%

-100% -23% -40% 45% -20%

-100%

Original Budget Variance % Inc / (Dec)

88

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Building Maintenance District Vehicle Repairs Equipment Rent Expense Postage Expense Express Mail/Parcel Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Utility Bill Expenses Fees/Dues/Subscription Expense Professional Development Fees Lab Fees Repair/Mtc/Warranty Expense Printing Expense Recruiting Expense Utilities Expense Professional Liability Insurance Bad Debt Expense Total Other Expenses

Description

1,298,193

566,043

2,716,815

685,701 1,375,920

1,809 2,717 2,342 9,414 163 2,100 875 11,160 2,114 631 615 1,955 1,296 397 37,589

FY2020 Forecast

(171) 7,141 2,997 9,256 205 1,130 1,190 7,754 892 3,076 40 4,222 1,664 1,540 918 41,853

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6212 6213 6216 6220 6222 6224 6300 6304 6305 6310 6314 6315 6320 6322 6325 6400 6416 6425

Object Code

Water 500

404,633

2,031,449 2,483,075

1,346,160 200,000 264,137

1,702,961

708,649

421,765

3,500 3,000 10,000 200 2,500 1,000 9,000 2,500 2,500 4,000 2,500 1,500 4,542 1,000 47,742

FY2021 Budget

1,468,258

2,000 3,500 3,000 11,000 60 100 1,000 1,500 10,300 750 2,500 500 10,000 3,500 250 1,500 1,000 52,460

FY2020 Original Budget

(500) (6,000) (1,000) (250)

-100% -60% -29% -100%

-71%

-9%

(1,000) (60) 100 1,500 (500) (1,300) 1,750

-9% -100% 100% 150% -33% -13% 233%

1,358,329

(1,046,493)

(4,718)

4,542

(2,000)

Original Budget Variance $ Inc / (Dec)

-100%

Original Budget Variance % Inc / (Dec)

89

Other Income

4500

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Lodging Lodging Tax Travel Meals Mileage Total Travel

Total Capital Projects

5202 5203 5206 5207

5901

1,014,000

163,386

240,942

1,000 1,000

127 17 92 1,121 1,357

852 852

28,380 50,215 78,595

16,287 26,555 314 1,557 417 1,501 7,314 585 14,098 68,627

251,831 630 7,802 260,263

16,780 28,624 338 1,686 454 1,494 4,146 163 14,172 67,858

25,000

25,000 25,000

FY2020 Original Budget

218,810 1,896 220,706

-

25,000

FY2020 Forecast

226,144 3,423 229,567

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

TOTAL REVENUE

Description

Object Code

BC Water Facility 525

-

200 100 1,100 1,400

20,185 32,065 414 2,090 528 1,800 7,844 1,707 17,349 83,981

259,062 650 4,799 264,511

25,000

25,000

FY2021 Budget

-100%

10% 40%

7%

-29% -36%

3% 3% -38% 2%

Original Budget Variance % Inc / (Dec)

(1,014,000)

100 100 400

200

(8,195) (18,150) 414 2,090 528 1,800 7,844 1,707 17,349 5,386

7,231 20 (3,003) 4,249

Original Budget Variance $ Inc / (Dec)

90

Brushy Creek Municipal Utility District

9,359 814 23

16,279 2,392 -

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD District - Fiscal Year 2021 Budget

Rent Expense Building Maintenance District Vehicle Repairs Equipment Rent Expense Express Mail/Parcel

6210 6212 6213 6216 6222

7,500 2,000 1,000 -

2,200 1,500 10,000 169,700 8,500 1,500 4,500 7,500 500 718,250 1,000 250 925,400

10,000 1,700 -

2,600 500 3,500 95,000 4,000 1,200 3,500 17,000 200 100 716,000 3,000 846,600

2,601 284 3,509 92,772 3,529 1,160 2,879 1,216 189 58 706,592 2,892 817,679

2,090 808 5,089 89,088 9,105 897 3,829 13,024 3,644 443 620,652 1,255 749,924

Minor Equipment General Office Supplies Materials & Supplies Chemicals Lab Supplies Uniforms Fuel / Oil Major Equipment Software Copier/Laser Printer Supplies Water Purchases Pipes and Components Training Materials Total Supplies

6105 6110 6115 6120 6121 6122 6124 6135 6145 6148 6153 6156 6160

25,000 10,000 80,000 37,000 152,000

10,000 4,000 15,000 200,000 229,000

24,792 2,225 5,117 36,885 69,018

1,927 2,110 4,411 118,080 126,527

Contractual/Network maint/dev.

Maintenance Contracts Engineering Fees Contractual/Contract Labor Total Contractual

6040 6070 6079 6080

5902

FY2021 Budget 40,000 35,990 12,000 20,990 25,000 133,980

FY2020 Original Budget

Replace original water softener system (2006) BRA - Add pumps at Stillhouse Hollow WTP - Hach SC200 Controllers Re-build HSP Cla-Valves (4) Replace Recycle Pump control panel / Re-build pump #2 Total Capital Expenditures

FY2020 Forecast

Description

FY2019 Actual

Object Code

BC Water Facility 525

33% -15% -100%

-80% 0% 200% -100% -9%

18% -67% -65% -44% -53% -20% -22% 127%

150% 150% 433% -82% -34%

Original Budget Variance % Inc / (Dec)

2,500 (300) (1,000)

400 (1,000) (6,500) (74,700) (4,500) (300) (1,000) 9,500 200 (400) (2,250) 2,000 (250) (78,800)

15,000 6,000 65,000 (163,000) (77,000)

133,980

Original Budget Variance $ Inc / (Dec)

91

Brushy Creek Municipal Utility District

Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Fees/Dues/Subscription Expense TCEQ Regulatory Fees Professional Development Fees Lab Fees

Repair/Mtc/Warranty Expense

Recruiting Expense Utilities Expense Total Other Expenses

6224 6300 6304 6310 6311 6314 6315

6320

6325 6400 1,713,787

1,779,193

(1,688,787)

306,617 373,014

178 287,337 363,524

(1,779,193)

20,229

666 7,363 1,432 48 14,137 741 11,585

FY2020 Forecast

17,313

118 5,013 2,873 153 14,424 1,029 16,415

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Description

Object Code

BC Water Facility 525

(2,870,258)

9,000 25,000

2,879,258

500 309,000 371,000

5,000

5,000 3,000 1,000 20,000 2,000 15,000

FY2020 Original Budget

(1,877,472)

1,902,472

300,000 420,000

65,000

700 9,000 1,500 100 15,000 2,000 15,000

FY2021 Budget

-34%

-100% -3% 13%

1200%

80% -50% -90% -25%

Original Budget Variance % Inc / (Dec)

992,786

(976,786)

(500) (9,000) 49,000

60,000

700 4,000 (1,500) (900) (5,000)

Original Budget Variance $ Inc / (Dec)

92

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Mileage Total Travel

Total Capital Projects

Total Capital Expenditures

Maintenance Contracts Engineering Fees Contractual/Contract Labor Total Contractual

5207

5901

5902

6070 6079 6080

-

-

34,218 12,986 865 48,069

-

-

32,828 22,167 54,995

2,972 5,104 61 317 77 259 2,153 144 2,655 13,742

2,899 5,048 65 341 80 251 781 9 2,569 12,043

Brushy Creek MUD District - Fiscal Year 2021 Budget

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

39,112 2,400 41,512

39,931 1,375 41,306

121,644

122,581

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

121,644

122,581

Regulatory Compliance Fee

4301

FY2020 Forecast

Description

FY2019 Actual

Object Code

Regulatory Compliance 540

32,960 10,000 1,000 43,960

25,000

450 450

8,355 14,988 23,343

74,135 185 1,801 76,121

121,644 121,644

FY2020 Original Budget

35,000 25,000 1,500 61,500

-

-

-

7,953 11,400 161 831 208 709 3,090 673 6,835 31,860

100,680 200 3,277 104,157

121,000

121,000

FY2021 Budget

6% 150% 50% 40%

-100%

-100% -100%

36%

-5% -24%

36% 8% 82% 37%

-1%

-0.5%

Original Budget Variance % Inc / (Dec)

2,040 15,000 500 17,540

(25,000)

(450) (450)

(402) (3,588) 161 831 208 709 3,090 673 6,835 8,517

26,545 15 1,476 28,035

(644)

(644)

Original Budget Variance $ Inc / (Dec)

93

Brushy Creek Municipal Utility District

District Vehicle Repairs Postage Expense Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Utility Bill Expenses Fees/Dues/Subscription Expense TCEQ Regulatory Fees Professional Development Fees Repair/Mtc/Warranty Expense Printing Expense Utilities Expense Total Other Expenses

6213 6220 6224 6300 6304 6305 6310 6311 6314 6320 6322 6400

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

(11,833)

(4,838)

126,482

1,744 2,767 48 44 123 2,460 36 106 789 5,452 13,569

1,917 2,275 21 43 210 2,215 180 400 660 8,529 5,116 21,565 134,414

185 (14) 4,576 297 4,494 53 9,590

FY2020 Forecast

73 355 3,334 465 278 4,505

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Minor Equipment General Office Supplies Materials & Supplies Uniforms Fuel / Oil Pipes and Components Training Materials T-Shirts/Pins/Etc. Total Supplies

Description

6105 6110 6115 6122 6124 6156 6160 6180

Object Code

Regulatory Compliance 540

(143,030)

25,000 -

289,674

1,000 2,500 50 250 2,500 100 500 100,000 300 5,800 113,000

1,000 2,000 500 2,300 2,000 7,800

FY2020 Original Budget

(119,617)

240,617

1,800 2,800 50 50 300 2,500 100 500 17,000 5,500 30,600

500 2,000 500 2,500 5,000 2,000 12,500

FY2021 Budget

(83,000) (300) (300) (82,400)

-83% -100% -5% -73%

23,414

(49,058)

50

20%

-17%

800 300 50

4,700 80% 12%

60%

200

9%

5,000

(500)

Original Budget Variance $ Inc / (Dec)

-50%

Original Budget Variance % Inc / (Dec)

94

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD District - Fiscal Year 2021 Budget

5902

80,000

Sewer Jet Machine (1999) Third vortex pump for HH1 Install 6" trailer mounted portable pump for transfer at Liberty Walk Lift Total Capital Expenditures

74,029

-

128 128

Total Capital Projects

Mileage Total Travel

5207

13,269 23,519 286 1,448 331 1,199 5,271 11,488 56,811

15,231 29,583 363 1,834 450 1,406 3,752 8 12,963 65,590

5901

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5020 5030 5031 5032 5034 5035 5040 5050 5070

175,698 6,703 182,401

202,799 5,371 208,171

1,785,516

1,804,755

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

1,785,516

1,803,495 1,260

WW Service WW Connections

4203 4213

FY2020 Forecast

Description

FY2019 Actual

Object Code

Waste Water 550

650,000

350 350

20,452 41,236 61,688

181,483 454 5,451 187,388

1,785,516 1,785,516

FY2020 Original Budget

70,000 14,000 15,000 99,000

-

300 300

13,958 27,518 350 1,729 365 1,244 5,424 1,180 11,997 63,765

174,302 500 8,155 182,957

1,785,000

1,785,000 -

FY2021 Budget

-100%

-14% -14%

3%

-32% -33%

-4% 10% 50% -2%

0%

0.0%

Original Budget Variance % Inc / (Dec)

99,000

(650,000)

(50) (50)

(6,494) (13,718) 350 1,729 365 1,244 5,424 1,180 11,997 2,077

(7,181) 46 2,704 (4,430)

(516)

(516)

Original Budget Variance $ Inc / (Dec)

95

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Minor Equipment General Office Supplies Materials & Supplies Chemicals Uniforms Fuel / Oil Major Equipment Pipes and Components Training Materials Total Supplies

Building Maintenance District Vehicle Repairs Equipment Rent Expense Postage Expense Express Mail/Parcel Shipping Phone/ Cable / Connectivity Exp Pager / Cell Phone Utility Bill Expenses Fees/Dues/Subscription Expense TCEQ Regulatory Fees WW Capacity Charges Professional Development Fees

6105 6110 6115 6120 6122 6124 6135 6156 6160

6212 6213 6216 6220 6222 6224 6300 6304 6305 6310 6311 6312 6314

800 32,824 56,661 90,285 536 2,308 487 777 2,122 5,748 11,979 3,467 4,900 9,386 23 44 1,080 875 8,709 68 837,298 479

1,992 2,370 3,036 725 2,985 8,185 19,292 1,288 5,093 7,963 1,323 1,190 7,754 107 650 845,343 -

FY2020 Forecast

22,726 66,884 89,609

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Contractual/Network maint/dev.

Engineering Fees Contractual/Contract Labor Total Contractual

Description

6040 6079 6080

Object Code

Waste Water 550

1,000 2,000 5,000 10,000 150 1,500 1,500 10,000 300 825,300 1,000

2,000 300 5,000 1,600 3,000 4,500 7,500 100 24,000

40,000 143,000 183,000

FY2020 Original Budget

2,000 2,500 10,000 150 1,500 1,000 9,000 300 850,000 1,000

2,000 2,500 3,000 800 3,000 1,500 7,500 100 20,400

40,000 165,000 205,000

FY2021 Budget

(3,000)

(3,600)

-67%

-15%

(1,000) (2,500)

(500) (1,000)

24,700

-100% -50%

-33% -10%

3%

-50%

(300) (2,500) 3,000 (800)

22,000 22,000

Original Budget Variance $ Inc / (Dec)

-100% -50%

15% 12%

Original Budget Variance % Inc / (Dec)

96

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

Repair/Mtc/Warranty Expense Printing Expense Recruiting Expense Utilities Expense Total Other Expenses

Description

457,843

1,327,673

1,369,420

435,335

19,334 42 20,494 906,197

FY2020 Forecast

20,517 21,372 912,601

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

6320 6322 6325 6400

Object Code

Waste Water 550

321,240

535,000 -

1,999,276

10,000 100 25,000 892,850

FY2020 Original Budget

294,127

1,490,873

20,000 22,000 919,450

FY2021 Budget

(27,113)

(508,403)

(100) (3,000) 26,600

-100% -12% 3% -25%

10,000

Original Budget Variance $ Inc / (Dec)

100%

Original Budget Variance % Inc / (Dec)

97

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Minor Equipment Total Supplies

-

500 500

-

-

-

-

-

-

165 332 4 19 5 16 319 141 1,001

155 337 4 19 5 15 37 129 701

Brushy Creek MUD District - Fiscal Year 2021 Budget

6105

Total Capital Expenditures

5902

Total Contractual

Total Capital Projects

Total Travel

FICA / Medicare Health Vision Insurance Dental Life Disability Insurance Workers Compensation Unemployment Insurance Retirement Total Benefits

5901

5020 5030 5031 5032 5034 5035 5040 5050 5070

2,184 34 2,218

2,075 12 2,087

1,376,209

1,389,507

TOTAL REVENUE

EXPENSES 5010 Salary 5011 Merit Salary 5012 Overtime Total Payroll

1,376,209

1,388,800 707

Solid Waste Services Other Income

FY2020 Forecast

4230 4500

FY2019 Actual

Description

Object Code

Solid Waste 575

-

-

-

-

1,237 581 1,818

10,980 27 385 11,392

1,376,209 1,376,209

FY2020 Original Budget

-

-

-

-

-

329 496 6 29 9 29 128 28 283 1,337

4,305 4,305

1,390,408

1,390,408 -

FY2021 Budget

-26%

-73% -15%

-61% -100% -100% -62%

1%

1.0%

Original Budget Variance % Inc / (Dec)

(908) (85) 6 29 9 29 128 28 283 (481)

(6,675) (27) (385) (7,087)

14,199

14,199

Original Budget Variance $ Inc / (Dec)

98

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

87,605

74,761

1,301,448

1,301,902

TOTAL EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

5,335 1,287,858 3 5,039 (5) 1,298,229

FY2020 Forecast

4,550 1,289,633 4,431 1,298,614

FY2019 Actual

Postage Expense Solid Waste Service Pager / Cell Phone Utility Bill Expenses Professional Development Fees Total Other Expenses

Description

Brushy Creek MUD District - Fiscal Year 2021 Budget

6220 6250 6304 6305 6314

Object Code

Solid Waste 575

41,762

-

1,334,447

5,150 1,310,936 5,150 1,321,236

FY2020 Original Budget

228,765

1,161,643

5,000 1,146,000 5,000 1,156,000

FY2021 Budget

(165,236)

-13%

187,003

(172,804)

(150)

-3%

-13%

(150) (164,936)

Original Budget Variance $ Inc / (Dec)

-3% -13%

Original Budget Variance % Inc / (Dec)

99

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Interest - 2019 Refunding Principal - 2015 Series DA Interest - 2015 Series DA Principal - 2015 Refunding Interest - 2015 Refunding Principal - 2009 Refunding Principal - 2005 Bond

105,000 104,556 125,000 107,550 215,000 595,000

120,000 109,950 100,000 106,556 720,000 570,000

68,000 68,000

-

1,500 64,078 55 65,633

Brushy Creek MUD District - Fiscal Year 2021 Budget

6441 6451 6452 6453 6454 6459 6460

Total Supplies

Contractual/Auditing Appraisal Fees Depository Contract Total Contractual

6025 6060 6065

-

-

Total Travel

-

-

-

Total Benefits

Total Capital

-

3,990,827

11,010,178

-

3,004,428 15,022 837,106 4,270 130,000 -

FY2020 Forecast

2,920,306 123 864,119 578 6,605,000 408,548 193,092 18,412

FY2019 Actual

FY2020 Original Budget

Total Payroll

5901

EXPENSES

Property Tax Income Delinquent Property Tax Income Defined Area Tax Defined Area Delinquent Taxes Bond Revenue Bond Premium Revenue Interest Income Other Income

4101 4102 4103 4104 4120 4121 4405 4500

TOTAL REVENUE

Description

Object Code

Debt Service 610

108,575 125,000 53,775 105,000 52,728 215,000 595,000

-

68,000 68,000

-

-

-

3,929,082

3,027,000 15,000 818,082 4,000 65,000 -

FY2021 Budget

19% -49% -16% -51%

108,575 20,000 (50,781) (20,000) (54,822)

(61,745)

(65,000)

-50.0%

-2%

22,572 (22) (19,024) (270)

Variance $ Inc / (Dec)

0.8% -0.1% -2.3% -6.3%

Variance % Inc / (Dec)

100

Brushy Creek Municipal Utility District

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

7,500 85,000 100,000 80,000 175,000 28,588 1,270,000 304,400 85,850 71,808 4,200 17,850 134,170 45,000 15,000 197,775 223,050 4,097,297 4,165,297

40,000 15,000 198,075 224,250 25,445 51,135 68,129 69,050 4,965 6,855,598 11,665,363 11,730,995

TOTAL EXPENSES

FY2020 Forecast

7,075 80,000 95,000 75,000 175,000 45,798 1,215,000 346,925 89,250 78,528 8,138 34,950 136,545

FY2019 Actual

FY2020 Original Budget

Fiscal Agent Fees Principal-2011 Series DA Principal - 2013 Series DA Principal - 2009 Series DA Principal-2011 Refunding Interest - 2009 Refunding Principal - 2010 Refunding Interest - 2010 Refunding Interest - 2011 Series DA Interest - 2011 Refunding Interest - 2009 Series DA Interest - 2005 Issue Interest - 2013 Series DA Interfund Transfers (6482) Principal-2012 Refunding Principal-2013 Refunding Interest-2013 Refunding Interest-2012 Refunding Bond Costs Bond Discount Costs Bond Issue Cost Advisory Fees Bond Issue Cost Counsel Fees Bond Issue Cost Misc Pymt to Escrow Agent Total Other Expenses

Description

Brushy Creek MUD District - Fiscal Year 2021 Budget

6484 6485 6486 6487 6490 6491 6492 6493 6494 6495

6461 6462 6463 6464 6465 6466 6470 6471 6472 6473 6474 6476 6478

Object Code

Debt Service 610

3,324,611

45,000 15,000 98,888 10,575 3,256,611

7,500 85,000 100,000 80,000 175,000 4,300 1,270,000 25,400 3,400 3,360 2,100 8,925 67,085

FY2021 Budget

(840,686)

(840,686)

-21% -20%

(98,887) (212,475)

(279,000) (82,450) (68,448) (2,100) (8,925) (67,085)

-92% -96% -95% -50% -50% -50%

-50% -95%

(24,288)

Variance $ Inc / (Dec)

-85%

Variance % Inc / (Dec)

101

Brushy Creek Municipal Utility District

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

Description

(720,818)

FY2019 Actual

Brushy Creek MUD District - Fiscal Year 2021 Budget

Object Code

Debt Service 610

FY2020 Forecast

(0)

174,470 -

FY2020 Original Budget

-

604,471 -

FY2021 Budget

Variance % Inc / (Dec)

Variance $ Inc / (Dec)

0

102

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek Municipal Utility District

-

60,720

Total Other Expenses

Revision: 2020 Sept 10 Last Rev: 2019 Sept 12

Brushy Creek MUD District - Fiscal Year 2021 Budget

REVENUE IN EXCESS OF EXPENSES

Intrafund - Transfer From Intrafund - Transfer To Interfund - Transfer From Interfund - Transfer To Reserve - Transfer From Reserve - Transfer To

TOTAL EXPENSES

88,954

-

-

Total Supplies

43,899

-

-

43 43

Depository Contract Total Contractual

-

60,678

6065

-

-

Total Travel

Total Capital

-

-

Total Benefits

5901

-

2,095 1,804 40,000 43,899

FY2020 Original Budget

-

TOTAL REVENUE

FY2020 Forecast

Total Payroll

149,674

CRF - Water CRF - WW Interest Income

4202 4204 4405

EXPENSES

43,995 37,884 67,795

Description

FY2019 Actual

Object Code

Capital Fund 620

(1,903,650)

1,927,650

-

-

-

1,927,650

-

-

-

24,000

2,200 1,800 20,000

FY2021 Budget

-45%

5.0% -0.2% -50.0%

Variance % Inc / (Dec)

(1,947,549)

1,927,650

1,927,650

(19,899)

105 (4) (20,000)

Variance $ Inc / (Dec)

103