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03-18-2025 Agenda Packet
MEETING AGENDA City Council REGULAR SESSION CITY COUNCIL March 18, 2025 HAL BALDWIN MUNICIPAL COMPLEX COUNCIL CHAMBERS 1400 SCHERTZ PARKWAY BUILDING #4 SCHERTZ, TEXAS 78154 CITY OF SCHERTZ CORE VALUES Do the right thing Do the best you can Treat others the way you want to be treated Work cooperatively as a team AGENDA TUESDAY, MARCH 18, 2025 at 6:00 p.m. Call to Order Opening Prayer and Pledges of Allegiance to the Flags of the United States and State of Texas. (Councilmember Westbrook) Special Announcements Hal Baldwin Scholarship (R.Gutierrez) City Events and Announcements Announcements of upcoming City Events (B. James/S. Gonzalez) Announcements and recognitions by the City Manager (S. Williams) Announcements and recognitions by the Mayor (R. Gutierrez ) Hearing of Residents This time is set aside for any person who wishes to address the City Council. Each person should fill out the speaker’s register prior to the meeting. Presentations should be limited to no more than 3 minutes. All remarks shall be addressed to the Council as a body, and not to any individual member thereof. March 18, 2025 City Council Agenda Page 1 Any person making personal, impertinent, or slanderous remarks while addressing the Council may be requested to leave the meeting. All handouts and/or USB devices must be submitted to the City Secretary no later than noon on the Monday preceding the meeting. Handouts will be provided to each Councilmember prior to the start of the meeting by the City Secretary. All USB devices will be vetted by City IT staff to ensure City property is protected from malware. Discussion by the Council of any item not on the agenda shall be limited to statements of specific factual information given in response to any inquiry, a recitation of existing policy in response to an inquiry, and/or a proposal to place the item on a future agenda. The presiding officer, during the Hearing of Residents portion of the agenda, will call on those persons who have signed up to speak in the order they have registered. Consent Agenda Items The Consent Agenda is considered self-explanatory and will be enacted by the Council with one motion. There will be no separate discussion of these items unless they are removed from the Consent Agenda upon the request of the Mayor or a Councilmember. 1.Minutes - Approval of the minutes from the Council Meeting on March 4, 2025 (S.Edmondson/S.Courney) 2.Appointments, Re-appointments, and Resignations - City of Schertz Boards, Commissions and Committees Appointments Buildings and Standards Alex Fuentes, Board Member Steven Icke, Board Member Edward Paquette, Alternate #1 David Hughes, Alternate #2 Economic Development Corporation Bryan Jones, Director Library Marjorie Brody, Alternate #2 Parks and Recreation Dr. Sharon Denson, Alternate #2 Planning and Zoning Commission David Hughes, Alternate #2 Traffic and Safety Advisory Board March 18, 2025 City Council Agenda Page 2 Traffic and Safety Advisory Board Christopher Hormel, Board Member Donald Nolan, Board Member Melanie McCoy, Alternate #1 Reappointments Schertz Historical Preservation Society Maggie Titterington, Board Member Traffic and Safety Advisory Board Ferrando Heyward, Board Member Roy Ragsdale, Board Member Resignations Traffic and Safety Advisory Board Charles Cornelisse, Board Member Will Martinez, Board Member 3.Resolution 25-R-035 - Authorizing a professional services agreement amendment with Halff Associates, Inc., for the Lookout Road Reconstruction Project. (B.James/K.Woodlee/J.Nowak) 4.Resolution 25-R-026 – Authorizing an agreement with Freeland Turk Engineering Group, LLC, for design, bid, and construction phase engineering services for the Bell North Drive Sewer Extension Project. (B.James/K.Woodlee/E.Schulze) Discussion and Action Items 5.Resolution 25-R-034 - Accepting the Audit Report and the Annual Comprehensive Financial Report. (S.Gonzalez/J.Walters) 6.Resolution 25-R-021 - Authorizing the approval of a Development Agreement with BFR LLC for the approximately 30 acre tract at FM 1518 and Woman Hollering Road. (S.Williams/B.James) 7.Resolution 25-R-005 - Approving a Utility Service Extension Request for the Woman Hollering Townhomes. (B.James/K.Woodlee) Public Hearings March 18, 2025 City Council Agenda Page 3 Public Hearings 8.Public Hearing for presentation and discussion regarding Amendments to the City of Schertz Water and Wastewater Land Use Assumptions, Capital Improvement Plans, and Impact Fees. (B.James/K.Woodlee) Workshop 9.Workshop regarding Temporary Sign Enforcement specifically in relation to Inflatable / Balloon Signs and Feather Flags (B.James/L.Wood/E.Delgado) Closed Session 10.The City Council will meet in closed session under Section 551.087 of the Texas Government Code, Deliberation Regarding Economic Development Negotiations; Closed Meeting. The governmental body is not required to conduct an open meeting (1) to discuss or deliberate regarding commercial or financial information that the governmental body has received from a business prospect that the governmental body seeks to have locate, stay, or expand in or near the territory of the governmental body and with which the governmental body is conducting economic development negotiations; or (2) to deliberate the offer of a financial or other incentive to a business prospect. Project:E-99 Reconvene into Regular Session 11.Take any action based on discussion held in Closed Session under Agenda Item #10. Information available in City Council Packets - NO DISCUSSION TO OCCUR Requests and Announcements Requests by Mayor and Councilmembers for updates or information from Staff Requests by Mayor and Councilmembers that items or presentations be placed on a future City Council agenda City and Community Events attended and to be attended (Council) Adjournment CERTIFICATION March 18, 2025 City Council Agenda Page 4 CERTIFICATION I, SHEREE COURNEY, DEPUTY CITY SECRETARY OF THE CITY OF SCHERTZ, TEXAS, DO HEREBY CERTIFY THAT THE ABOVE AGENDA WAS PREPARED AND POSTED ON THE OFFICIAL BULLETIN BOARDS ON THIS THE 14th DAY OF MARCH 2025 AT 3:30 P.M., WHICH IS A PLACE READILY ACCESSIBLE TO THE PUBLIC AT ALL TIMES AND THAT SAID NOTICE WAS POSTED IN ACCORDANCE WITH CHAPTER 551, TEXAS GOVERNMENT CODE. SHEREE COURNEY I CERTIFY THAT THE ATTACHED NOTICE AND AGENDA OF ITEMS TO BE CONSIDERED BY THE CITY COUNCIL WAS REMOVED BY ME FROM THE OFFICIAL BULLETIN BOARD ON ________DAY OF ___________________, 2025. TITLE: _______________________________ This facility is accessible in accordance with the Americans with Disabilities Act. Handicapped parking spaces are available. If you require special assistance or have a request for sign interpretative services or other services, please call 210-619-1030. The City Council for the City of Schertz reserves the right to adjourn into closed session at any time during the course of this meeting to discuss any of the matters listed above, as authorized by the Texas Open Meetings Act. Closed Sessions Authorized: This agenda has been reviewed and approved by the City’s legal counsel and the presence of any subject in any Closed Session portion of the agenda constitutes a written interpretation of Texas Government Code Chapter 551 by legal counsel for the governmental body and constitutes an opinion by the attorney that the items discussed therein may be legally discussed in the closed portion of the meeting considering available opinions of a court of record and opinions of the Texas Attorney General known to the attorney. This provision has been added to this agenda with the intent to meet all elements necessary to satisfy Texas Government Code Chapter 551.144(c) and the meeting is conducted by all participants in reliance on this opinion. COUNCIL COMMITTEE AND LIAISON ASSIGNMENTS Mayor Gutierrez Member Audit Committee Investment Advisory Committee Main Street Committee TIRZ II Board Liaison Board of Adjustments Senior Center Advisory Board-Alternate Councilmember Davis– Place 1 Member Interview Committee Main Street Committee - Chair TIRZ II Board Liaison Parks & Recreation Advisory Board Schertz Housing Authority Board Transportation Safety Advisory Board Councilmember Watson-Place 2 Member Audit Committee Liaison Library Advisory Board Senior Center Advisory Board Cibolo Valley Local Government Corporation-Ex-Officio Councilmember Macaluso – Place 3 Member Interview Committee Hal Baldwin Scholarship Committee TIRZ II Board Liaison Animal Services Advisory Committee March 18, 2025 City Council Agenda Page 5 Councilmember Guerrero – Place 4 Member Hal Baldwin Scholarship Committee Investment Advisory Committee Liaison Schertz Historical Preservation Society Councilmember Westbrook – Place 5 Liaison Schertz-Seguin Local Government Corporation (SSLGC) Planning and Zoning Commission Schertz Historical Preservation Society Cibolo Valley Local Government Corporation (CVLGC)-Alternate Councilmember Heyward – Place 6 Member Animal Services Advisory Committee Audit Committee Interview Committee-Chair Investment Advisory Committee Main Street Committee Liaison Building and Standards Commission Economic Development Corporation - Alternate Senior Center Advisory Board Councilmember Brown – Place 7 Member Main Street Committee Schertz-Seguin Local Government Corporation (SSLGC) Liaison Economic Development Corporation March 18, 2025 City Council Agenda Page 6 Agenda No. 1. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:City Secretary Subject:Minutes - Approval of the minutes from the Council Meeting on March 4, 2025 (S.Edmondson/S.Courney) Attachments Draft Minutes 03-04-2025 Agenda No. 3. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:Engineering Subject:Resolution 25-R-035 - Authorizing a professional services agreement amendment with Halff Associates, Inc., for the Lookout Road Reconstruction Project. (B.James/K.Woodlee/J.Nowak) BACKGROUND On December 6, 2022, Council passed Resolution 22-R-138 authorizing a not-to-exceed amount of $330,000 for a Task Order with Halff Associates for the design of the Lookout Road Reconstruction project. During the course of the project design, it was identified that some widening was needed at the Schertz Parkway and Lookout Road and Doerr Lane and Lookout Road intersections in order to accommodate left-turn lanes for trucks. Additionally, some widening at the Schertz Parkway and Lookout Road intersection is needed in order to maintain the eastbound right turn lane. Having the left turn lanes and maintaining the eastbound right turn lane at the Schertz Parkway and Lookout Road intersection will allow both intersections to function more efficiently and help reduce the long traffic backups that currently occur during peak travel times. As the design of the needed widening was finalized, some additional right-of-way needs were identified at both intersections. The original Task Order for the project did not include right-of-way acquisition services and the cost to provide those services would exceed the originally approved not to exceed amount for the Task Order. As a result, a Task Order Amendment is needed in order to add most of the cost of the right-of-way acquisition services to the Task Order for the project. This project, both design and construction, is funded by the Schertz Economic Development Corporation (EDC). EDC previously authorized a not-to-exceed amount of $770,000 for the project design. To date, $436,238.29 has been transferred from EDC to the City of Schertz for the project design, leaving an available balance of $333,761.71 for the project design. The available amount is more than sufficient to cover the $60,320 needed for the right-of-way acquisition service. Staff recommends amending the Task Order with Halff Associates to add the right-of-way acquisition services and increase the not-to-exceed amount of the Task Order to $390,000. By having Halff Associates perform the right-of-way acquisition services, we will ensure that all applicable State and Federal rules for right-of-way acquisitions will be followed. GOAL Have Council authorize the City Manager to execute the Task Order Amendment for right-of-way acquisition services for the Lookout Road Reconstruction project. COMMUNITY BENEFIT Acquiring additional right-of-way at the Schertz Parkway and Lookout Road and Doerr Lane and Acquiring additional right-of-way at the Schertz Parkway and Lookout Road and Doerr Lane and Lookout Road intersections will provide additional street width needed to accommodate turn lanes for larger vehicles. While there is currently enough pavement width at both intersections for typical personal vehicles, this area has a lot of truck traffic due to the industrial nature of the area. If the Schertz Parkway and Lookout Road intersection is not widened, then a left turn lane could not be provided on Schertz Parkway and the existing eastbound right turn lane on Lookout Road (from Selma) would need to be eliminated. This would decrease the efficiency of this intersection, causing traffic to back up more than it currently does during peak-hour times. Providing the left turn lane and maintaining the existing right turn lane, will improve the efficiency of the intersection and help reduce traffic backups. Similarly, at the Doerr lane intersection, providing a left turn lane that can accommodate large vehicles (trucks) will also improve the intersection efficiency. Increasing this intersection's efficiency will also help mitigate the additional traffic expected from the current and future development of the Royal Manufacturing Subdivision (both sides of Tejas Way). SUMMARY OF RECOMMENDED ACTION Approval of the Task Order Amendment for Halff Associates, Inc., for $60,320 and increase the not to exceed amount of $390,000 for the Lookout Road Reconstruction project. FISCAL IMPACT In October of 2022, the EDC authorized up to $770,000 for the design of the Lookout Road Reconstruction project. Previous EDC Board and Council Actions have allocated $436,238.29 for the design of this project, leaving $333,761.71 available for additional project design needs. The expected cost of the Task Order Amendment to add Right-of-Way acquisition services to the design effort is $60,320 but the not to exceed amount only needs to be increased by $60,000.00 as the $320.00 can be covered under the current task order maximum. This amount is well below the available funding for this project design. Approving the proposed Task Order Amendment will still leave $273,761.71 (a $60,000.00 reduction) available for other design needs if needed. EDC has indicated their approval of the proposed Task Order Amendment, based on the project need and the available funding. RECOMMENDATION Approve Resolution 25-R-035 Attachments Resolution 25-R-035 with Attachment RESOLUTION 25-R-035 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH HALFF ASSOCIATES, INC., TOTALING NO MORE THAN THREE HUNDRED NINETY THOUSAND DOLLARS, FOR PROFESSIONAL ENGINEERING-RELATED SERVICES ON THE LOOKOUT ROAD RECONSTRUCTION PROJECT, AND OTHER MATTERS IN CONNECTION THEREWITHTH WHEREAS, on December 6, 2022, the City Council of the City of Schertz approved Resolution 22-R-138 approving a Task Order with Half Associates, Inc. with a not to exceed amount of $330,000.00 for the design of the Lookout Road Reconstruction Project; and WHEREAS, during the project design, some additional Right-of-Way needs at the intersections of Schertz Parkway and Lookout Road and Doerr Lane and Lookout Road were identified in order to provide for turn lanes to accommodate large vehicles (trucks); and WHEREAS, the City Council of the City of Schertz wishes to amend the Task Order agreement with Half Associates, Inc. to add Right-of-way acquisition services to the Task Order Agreement in order to procure the additional Right-of-Way needed for the turn lanes; and WHEREAS, City staff has determined that Halff Associates, Inc. is uniquely qualified to provide such services for the City; and WHEREAS, Halff Associates, Inc. is an approved On-Call Engineering Firm for the City of Schertz; and WHEREAS, pursuant to Section 252.022(a)(4), the City is not required to seek bids or proposals with respect to a procurement for personal, professional, or planning purposes; and WHEREAS, the City Council hereby authorizes the City Manager to execute and deliver the Amendment to the Agreement with Halff Associates, Inc. in substantially the form set forth on Exhibit A, increasing the Task Order amount by $60,320, and to execute further amendments as necessary not to exceed a total expenditure amount of $390,000. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1. The City Council hereby authorizes the City Manager to execute and deliver the Amendment to the Agreement with Halff Associates, Inc. in substantially the form set forth on Exhibit A and to execute further amendments as necessary not to exceed a total expenditure amount of THREE HUNDRED NINETY THOUSAND DOLLARS ($390,000). Section 2. The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made a part of this Resolution for all purposes and are adopted as a part of the judgment and findings of the City Council. Section 3. All resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Resolution are hereby repealed to the extent of such conflict, and the provisions of this Resolution shall be and remain controlling as to the matters resolved herein. Section 4. This Resolution shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America. Section 5. If any provision of this Resolution or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Resolution and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City Council hereby declares that this Resolution would have been enacted without such invalid provision. Section 6. It is officially found, determined, and declared that the meeting at which this Resolution is adopted was open to the public and public notice of the time, place, and subject matter of the public business to be considered at such meeting, including this Resolution, was given, all as required by Chapter 551, Texas Government Code, as amended. Section 7. This Resolution shall be in force and effect from and after its final passage, and it is so resolved. PASSED AND APPROVED on the _______ day of _______________, 2025. CITY OF SCHERTZ, TEXAS ________________________________ Ralph Gutierrez, Mayor ATTEST: _______________________________ Sheila Edmondson, City Secretary 50077397.1 A-1 EXHIBIT A PROFESSIONAL SERVICES AGREEMENT AMENDMENT 100 NE Loop 410, Suite 701, San Antonio, TX 78216 January 13, 2025 AVO 35005.012 John Nowak, P.E. Assistant City Engineer City of Schertz Engineering 11 Commerce Place Schertz, TX 78154 210.619.1825 | jnowak@schertz.com RE: Lookout Road from Schertz Parkway to Doerr Lane Additional Services No. 2: Right-Of-Way Acquisition Dear Mr. Nowak: We are pleased to present this proposal for additional professional services related to the Lookout Road Improvements Project. We greatly value our ongoing partnership with the City of Schertz and are grateful for the opportunity to collaborate with you on expediting the ROW Acquisition for this important project. Should you require any further information or clarification, please do not hesitate to reach out. We look forward to continuing our successful collaboration on this project! Sincerely, HALFF ASSOCIATES, INC. Luis A. Cardona, P.E. LGPP Public Works Team Leader Attachments: Exhibit B – LOE Spreadsheet, Parcel 1 ROW Exhibit, Parcel 2 ROW Exhibit, Parcel 3 ROW Exhibit Task Order Form EJCDC® E-505, Agreement Between Owner and Engineer for Professional Services – Task Order Edition. Copyright © 2014 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. Page 1 Task Order This is Task Order No. 12 , Addendum #2 consisting of 4 pages. In accordance with Paragraph 1.01 of the Agreement Between Owner and Engineer for Professional Services – Task Order Edition, dated October 17, 2019 ("Agreement"), Owner and Engineer agree as follows: 1. Background Data a. Effective Date of Task Order: TBD b. Owner: City of Schertz (City) c. Engineer: Halff Associates, Inc. (Halff) d. Lookout Road Reconstruction (0.65 Miles) e. Specific Project (description): • Reconstruct Lookout Road from Doerr Lane to Schertz Parkway to include 42- foot flexible pavement section utilizing existing curb and gutter, • Upsize and replace existing sewer lines with 18-inch sewer lines along the same corridor. 2. Services of Engineer The specific services to be provided or furnished by Engineer under Task Order Addendum #2 are as follows: Task 1 – Right-Of-Way Acquisition (3 Parcels) a. Project Coordination Services – Halff will provide Project Coordination Services to the City of Schertz. This will include. 1. Teams meeting set up or correspondence via email with City of Schertz staff to review process of each step taken for acquisition. This will include preparation of initial offer letter/package, final offer letter/package, title analysis and review of curative items needed for clear title, funding package preparation and closing services. Task Order Form EJCDC® E-505, Agreement Between Owner and Engineer for Professional Services – Task Order Edition. Copyright © 2014 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. Page 2 b. Appraisal Services – Appraisal Services provided by Valbridge Property Advisors (Paul P. Grafe, MAI, CCIM) will prepare complete appraisal reports for the parcels to be acquired. These reports shall conform to City policies and procedures along with the Uniform Standards of Professional Appraisal Practices (USPAP). c. Appraisal Review Services – Appraisal Review Services provided by Lowery Property Advisors (Mario Caro, MAI, AI-GRS, SR/WA) will review appraisal reports for the parcels determine consistency of values, supporting documentation related to the conclusion reached and compliance with City polices and procedures and the USPAP and prepare and submit to the City “Tabulation of Values”, for the appraisal. d. Acquisition Services – Halff will provide ROW services to include Acquisition Services. 1. Analyze appraisal and appraisal review reports and confirm the City’s approved value prior to making offer for the parcel. 2. Prepare and send the letter transmitting the Landowners’ Bill of Rights by Certified Mail-Return Receipt Requested (CMRRR). 3. Prepare the initial offer letter, instruments of conveyance, and any other documents required or requested by City on applicable City forms. 4. The written offer, appraisal report and required brochures must be sent to the property owner or the property owner’s designated representative through CMRRR. Maintain follow-up contacts and secure the necessary instruments upon acceptance of the offer for the closing. 5. Maintain original signed Receipt of Appraisal, (unless property owner refuses to sign it, it will be so noted) and the unsigned CMRRR receipt for billing purposes. 6. Respond to property owner inquiries verbally and in writing within two business days. 7. Prepare a separate negotiator contact report for the parcel. 8. Maintain parcel file of original documentation related to the purchase of the real property or property interests. 9. Advise property owner on the Administrative Settlement process. Transmit to City any written counteroffer from property owner including supporting documentation, and provider recommendation with regard to Administrative Settlements in accordance with City policy and procedures. 10. Prepare final offer letter, documents of conveyance as necessary, and provide by CMRRR. e. Title and Closing Services – Halff will provide ROW services to include Title and Closing Services 1. Secure preliminary title commitments from the Title Company that will be providing title insurance. Task Order Form EJCDC® E-505, Agreement Between Owner and Engineer for Professional Services – Task Order Edition. Copyright © 2014 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. Page 3 i. The charges from the Title Company for the preliminary title commitments will be paid by the City and are not included in Halff’s negotiated fee schedule. 2. Secure title commitment updates in accordance with insurance rules and requirements for parcel payment submission. The charges from the Title Company for the preliminary title commitment will be paid by the city and are not included in Halff ‘s negotiated fee schedule. 3. Secure title insurance for the parcel acquired, insuring acceptable title to the City. Written approval by the City required for any exception. Title Insurance shall be paid for by the City and are not included in Halff’s negotiated fee schedule. 4. Halff has the responsibility of direct contact with the Title Company to obtain an updated title commitment along with other forms and certified copy of the instrument of conveyance necessary when requesting the Parcel Payment from the City. 5. Halff provides closing services in conjunction with the Title Company. 6. Any fee related to obtaining certified court documents and fees for recording same which are not collected at the closing of the parcel shall be direct pass- through fees at the exact cost supported by the City courthouse receipts. Any related fees will be paid by the city and are not included in Halff ‘s negotiated fee schedule. No administrative fee, management fee, service fee or profit to Halff will be paid. 7. The cost of the recording fees and filing fees are paid by the City and are not included in Halff’s negotiated fee schedule. ASSUMPTIONS Fees do NOT Include: 1. Title Insurance premiums 2. Title Escrow, Search and Commitment Cost ($50.00 - $500.00 per parcel) 3. Title Curative Processing Fees 4. Title Curative Incidental Penalties 5. Real Property Recording Fees 6. Purchase prices. 7. Residential move costs or replacement housing supplements. (estimate between $40,000 to $75,000 per displaced family unit) 8. Business relocation move costs, search fees or re-established costs. (Business relocation can be as low as $40,000 generally up to $250,000) Task Order Form EJCDC® E-505, Agreement Between Owner and Engineer for Professional Services – Task Order Edition. Copyright © 2014 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. Page 4 9. Relocation incidentals such as, but not limited to mortgage interest differential expenses 10. Asbestos and Abatement 11. Demolition 12. Assumes surveys and legal descriptions will not be revised (see attachments). 3. Owner's Responsibilities Owner shall have those responsibilities set forth in Article 2 of the Agreement. 4. Task Order Schedule In addition to any schedule provisions provided in Exhibit A or elsewhere, the parties shall meet the following schedule: Party Action Schedule Engineer Furnish: 1. The consultant will work closely with the City’s representative to complete the ROW Acquisition required for this project. Appraisal Services: 30-45 Days Appraisal Review Services: 5-10 Days after appraisal has been received. Owner 1. Notice to Proceed As Coordinated 5. Payments to Engineer A. Owner shall pay Engineer for services rendered under this Task Order as follows: Fee provided shall be considered lump sum for the services described in this Task Order. See attached Exhibit B for Fee Schedule. B. The terms of payment are set forth in Article 4 of the Agreement and in the applicable governing provisions of Exhibit C. 6. Terms and Conditions Execution of this Task Order by Owner and Engineer shall make it subject to the terms and conditions of the Agreement (as modified above), which Agreement is incorporated by this reference. Engineer is authorized to begin performance upon its receipt of a copy of this Task Order signed by Owner. The Effective Date of this Task Order is to be determined. Task Order Form EJCDC® E-505, Agreement Between Owner and Engineer for Professional Services – Task Order Edition. Copyright © 2014 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. Page 5 OWNER: ENGINEER: By: By: Print Name: Print Name: Lamberto Balli, PE, PWLF Title: Title: Vice President/Director of Public Works Engineer License or Firm’s: F-312 State of: Texas DESIGNATED REPRESENTATIVE FOR TASK ORDER: DESIGNATED REPRESENTATIVE FOR TASK ORDER: Name: Name: Title: Title: Address: Address: Email Email Address: Address: Phone: Phone: EXHIBIT B - FEE SCHEDULE POSITION Sr. Project Project Manager/Admin Sr.Mid Jr.Total Cost DESCRIPTION Manager/QAQC Sr. Lands Arch Assistant Right-Of-Way Right-Of-Way Right-Of-Way Labor hrs. BILLABLE LABOR RATES $265.00 $220.00 $80.00 $210.00 $160.00 $107.00 Lump Sum TASK 1 Right-Of-Way Acquisition a. Project Coordination Services 8 4 40 52 $10,480.00 b. Appraisal Services (3 Parcels) by Valbridge Property Advisors 6 $10,500.00 6 $11,820.00 c. Appraisal Review Services (3 Parcels) by Lowery Property Advisors 2 $4,500.00 2 $4,940.00 d. Acquisition Services (3 Parcels) 14 $30,000.00 14 $33,080.00 Total Hours 0 30 4 40 0 0 74 HOURS SUB-TOTALS 0 30 4 40 0 0 74 - BILLABLE RATE PER HOUR $265.00 $220.00 $80.00 $210.00 $160.00 $107.00 TOTAL - Specified Additiona Services $0.00 $6,600.00 $320.00 $8,400.00 $0.00 $0.00 $45,000.00 $60,320.00 HOURS SUB-TOTALS 0 30 4 40 0 0 74 $60,320.00 BILLABLE RATE PER HOUR $265.00 $220.00 $80.00 $210.00 $160.00 $107.00 TOTAL PROJECT SUMMARY $0.00 $6,600.00 $320.00 $8,400.00 $0.00 $0.00 $45,000.00 $60,320.00 Lookout Road - City of Schertz Estimated Level of Effort for ROW Acquisition Services TOTAL PROJECT SUMMARY SUMMARY 1) ROW Acquisition Services SPECIFIED ADDITIONAL SERVICES Lookout Road - City of Schertz Agenda No. 4. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:Engineering Subject:Resolution 25-R-026 – Authorizing an agreement with Freeland Turk Engineering Group, LLC, for design, bid, and construction phase engineering services for the Bell North Drive Sewer Extension Project. (B.James/K.Woodlee/E.Schulze) BACKGROUND Ten commercial properties on the west end of Bell North Drive are served by private grinder pumps that pump wastewater into a public wastewater force main that discharges into a manhole near 17316 Bell North Drive. This project is the construction of a gravity sewer main within Bell North Drive that will flow toward and discharge into a gravity main on Doerr Lane. Bell North Drive is part of the SPAM 2025 CIP project which calls for the rehabilitation of this and several other streets. The replacement of the existing sewer is planned to be completed prior to the street project to provide sufficient life to both projects. GOAL The goal of Resolution 25-R-026 is to authorize an agreement with Freeland Turk Engineering Group to complete the required design services for a proposed 8-inch gravity sewer main to replace the existing grinder pumps and force main along Bell North Drive. COMMUNITY BENEFIT The relocation of these lines will provide for a more efficient sewer collection system along this street. This timing will be prior to the street rehabilitation project, which will ensure the full useful life of the pavement section that will be installed. SUMMARY OF RECOMMENDED ACTION Staff recommends that the City Council approve Resolution 25-R-026, authorizing a project agreement with Freeland Turk Engineering Group, LLC, for design, bid, and construction phase engineering services for an 8-inch sewer main along Bell North Drive. FISCAL IMPACT Funding for the design work of the sewer main will come from the Water and Sewer Reserves. The design services are for $85,000 with a not to exceed amount of $95,000. This funding is accounted for in the City's comprehensive Capital Improvement Plan. RECOMMENDATION Approve Resolution 25-R-026. Attachments Resolution 25-R-026 with attachment Resolution 25-R-026 with attachment Agenda No. 5. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:Finance Subject:Resolution 25-R-034 - Accepting the Audit Report and the Annual Comprehensive Financial Report. (S.Gonzalez/J.Walters) BACKGROUND State law requires that local governments complete an annual audit by an independent licensed public accounting firm and publish an annual financial report within 6 months of the fiscal year end date. The auditors look to make sure there are appropriate practices to ensure balanced and true accounts of the City's financial transactions. They do this by looking at a sample of transactions to verify proper approvals were followed and by verifying some values externally with other organizations the City does business with. Based on their review, auditors will provide their findings on how well the City keeps track of its financials. The City received the highest level of confidence from our auditors that the City's financial statements are fairly represented in the annual report and they found no significant matters or issues as stated in their Governance Letter attached and in the Independent Auditor's Report on page 1 on the Annual Comprehensive Financial Report (ACFR). Attached is the official Fiscal Year 2023-24 ACFR for the City of Schertz as of September 30, 2024. These statements show the financial performance and financial health of the City for the previous fiscal year. The presentation will be made by Travis Rogers, CPA, Senior Audit Associate, of Patillo, Brown, and Hill, LLP. The Audit Committee consisting of Mayor Gutierrez, Councilmember Heyward, Councilmember Michelle Watson, City Manager Steve Williams, Deputy City Manager Brian James, Assistant City Manager Sarah Gonzalez, Finance Director James Walters, and Assistant Finance Director Jessica Dycus, met on March 6, 2025 to review the audit findings and financial statements as presented by the auditor, Paula Lowe, Audit Partner, of Patillo, Brown, and Hill, LLP. The assets and deferred outflows of the City of Schertz exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $373,837,780 (net position). Of this amount, $48,225,235 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors. The City's total net position increased by $28,702,437. This was less than the increase of $48,390,437 in the prior year due to reduced revenue from capital contributions. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $112,876,964, an increase of $30,183,161 in comparison with the prior year. The primary cause of this increase was an increase in property and sales tax revenues that exceeded expenditure growth. At the end of the fiscal year, the combined total of the General Fund assigned and unassigned fund balances was $14,942,520 which is 33.75% of the general fund expenditures not including capital outlay. The fund balance policy is to reserve at least a 26% balance. This is a decrease in the fund balance by $1,732,154 as part of the planned draw down of the fund balance to reach the required 26%. Attachments Resolution 25-R-034 Schertz Annual Comprehensive Financial Report 2023-24 Required Governance Communication Single Audit Report 2024 RESOLUTION NO. 25-R-034 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING THE APPROVAL OF THE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR FISCAL YEAR 2023-24. WHEREAS, the City staff of the City of Schertz (the “City”) has recommended that the City Council approve the Annual Comprehensive Financial Report(ACFR) for Fiscal Year 2023- 24 ; and WHEREAS, the Audit Committee has recommended that it is in the best interest of the City to approve the Annual Comprehensive Financial Report for Fiscal Year 2023-24; and WHEREAS, the City Council has determined that it is in the best interest of the City to approve the Annual Comprehensive Financial Report for Fiscal Year 2023-24. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1. The City Council hereby authorizes the approval of the Annual Comprehensive Financial Report for Fiscal Year 2023-24, Exhibit A. Section 2. The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made a part of this Resolution for all purposes and are adopted as a part of the judgment and findings of the City Council. Section 3. All resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Resolution are hereby repealed to the extent of such conflict, and the provisions of this Resolution shall be and remain controlling as to the matters resolved herein. Section 4. This Resolution shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America. Section 5. If any provision of this Resolution or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Resolution and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City Council hereby declares that this Resolution would have been enacted without such invalid provision. Section 6. It is officially found, determined, and declared that the meeting at which this Resolution is adopted was open to the public and public notice of the time, place, and subject matter of the public business to be considered at such meeting, including this Resolution, was given, all as required by Chapter 551, Texas Government Code, as amended. Section 7. This Resolution shall be in force and effect from and after its final passage, and it is so resolved. PASSED AND ADOPTED, this ______day of _________, 2025. CITY OF SCHERTZ, TEXAS Rafael Gutierrez, Mayor ATTEST: _______ Sheila Edmondson, City Secretary Exhibit A Annual Comprehensive Financial Report September 30, 2024 CITY OF SCHERTZ, TEXAS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 OFFICIALS ISSUING REPORT Steve Williams City Manager James Walters Director of Finance CITY OF SCHERTZ, TEXAS FOR THE YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS Page Number INTRODUCTORY SECTION Letter of Transmittal ..................................................................................................... i - iv City Officials ................................................................................................................. v Organizational Chart ..................................................................................................... vi Certificate of Achievement ............................................................................................. vii FINANCIAL SECTION Independent Auditor’s Report ......................................................................................... 1 – 3 Management Discussion and Analysis .............................................................................. 4 – 12 Basic Financial Statements Government-Wide Financial Statements: Statement of Net Position ......................................................................................... 13 – 14 Statement of Activities ............................................................................................. 15 – 16 Fund Financial Statements: Governmental Funds Balance Sheet ...................................................................................................... 17 – 18 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................... 19 Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................................. 20 – 21 Reconciliation of Revenues, Expenditures and Changes In Fund Balances – Governmental Funds to the Statement of Activities ...................................................................................... 22 Proprietary Funds Statement of Net Position ...................................................................................... 23 - 24 Statement of Revenues, Expenses, and Changes in Fund Net Position ............................................................................. 25 Statement of Cash Flows ....................................................................................... 26 – 27 Notes to the Financial Statements ............................................................................. 28 – 54 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance – General Fund – Budget and Actual ...................................................... 55 – 56 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Economic Development Corporation – Budget and Actual ....................... 57 Notes to Budgetary Schedules ..................................................................................... 58 Schedule of Changes in Net Pension Liability and Related Ratios ....................................................................................... 59 – 60 Schedule of Employer Contributions ............................................................................. 61 – 62 Schedule of Changes – TMRS Other Post-Employment Benefit Liability and Related Ratios ......................................................................................... 63 – 64 Schedule of Changes – City Retiree Health Other Post-Employment Benefit Liability and Related Ratios ............................................................................ 65 – 66 Combining and Individual Fund Statements and Schedules Comparative Balance Sheets – General Fund ................................................................. 67 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – General Fund ................................................................................. 68 Comparative Balance Sheets – Economic Development Corporation ................................. 69 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – Economic Development Corporation ................................................. 70 Comparative Balance Sheets – Debt Service Fund .......................................................... 71 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Debt Service Fund ......................................... 72 Comparative Balance Sheets – Capital Projects Fund ...................................................... 73 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – Capital Projects Fund ...................................................................... 74 Combining Balance Sheet – Nonmajor Governmental Funds ............................................ 75 – 76 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ...................................... 77 – 78 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Hotel Occupancy Fund ................................... 79 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Park Fund..................................................... 80 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Tree Mitigation Fund ...................................... 81 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Treasury Forfeitures Fund ............................................................ 82 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Justice Forfeitures Fund ............................................................... 83 Schedule of Revenues, Expenditures, and Changes in Fund Balance - State Forfeitures Fund ................................................................. 84 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Library Advisory Board Fund ........................... 85 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual - Historical Committee Fund .............................. 86 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Capital Recovery Roadways ......................................................... 87 STATISTICAL SECTION Net Position by Component .............................................................................. 1 88 – 89 Change in Net Position .................................................................................... 2 90 – 93 Fund Balances of Governmental Funds .............................................................. 3 94 – 95 Changes in Fund Balances, Governmental Funds ................................................. 4 96 – 97 Tax Revenue by Source – Governmental Funds .................................................. 5 98 – 99 Total Water and Sewer Consumption and Rates .................................................. 6 100 Principal Water and Sewer Consumers ............................................................... 7 101 Direct and Overlapping Property Tax Rates ........................................................ 8 102 Principal Property Taxpayers ............................................................................ 9 103 Property Tax Levies and Collections .................................................................. 10 104 Taxable Assessed Value ................................................................................... 11 105 – 106 Ratios of Outstanding Debt by Type .................................................................. 12 107 – 108 Ratios of General Bonded Debt Outstanding ....................................................... 13 109 – 110 Direct and Overlapping Governmental Activities Debt .......................................... 14 111 Debt Margin Information .................................................................................. 15 112 Pledged Revenue Coverage .............................................................................. 16 113 Demographic and Economic Statistics ................................................................ 17 114 Top Ten Principal Employers ............................................................................. 18 115 Full-Time Equivalent City Governmental Employers by Function ............................ 19 116 - 117 Operating Indicators by Function/Program ......................................................... 20 118 - 121 Capital Asset Statistics by Function/Program ...................................................... 21 122 - 123 THIS PAGE LEFT BLANK INTENTIONALLY INTRODUCTORY SECTION THIS PAGE LEFT BLANK INTENTIONALLY March 18, 2025 To the Honorable Mayor, City Council, and the Citizens of Schertz: State law requires that local governments publish a complete set of financial statements presented in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP) and audited in accordance with generally accepted auditing standards in the United States of America by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the annual comprehensive financial report of the City of Schertz for the fiscal year ended September 30, 2024. This report consists of management’s representations concerning the finances of the City of Schertz. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the City of Schertz has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City of Schertz’s financial statements in conformity with U.S. GAAP. Because the cost of internal controls should not outweigh their benefits, the City of Schertz comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statem ents will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City of Schertz’s financial statements have been audited by Pattillo, Brown & Hill, LLP a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Schertz for the fiscal year ended September 30, 2024, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Schertz’s financial statements for the fiscal year ended September 30, 2024, are fairly presented in conformity with U.S. GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City of Schertz’s MD&A can be found immediately following the report of the independent auditors. Profile of the Government The City of Schertz, incorporated in 1958, is located in the central part of Texas, which is considered to be a top growth area in the state, and one of the top growth areas in the country. The City of Schertz currently occupies a land area of 32.21 square miles with a population of 43,239 in 2023 according to the US Census Bureau. The City of Schertz is empowered to levy a property tax on both real and personal properties located within its boundaries. It also is empowered by state statue to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the governing body. i The City of Schertz has operated under the council -manager form of government since November 30, 1972. Policymaking and legislative authority are vested in a City Council consisting of the Mayor and seven at-large councilmembers. The City Council is responsible for establishing public policy on City matters by the passage of appropriate ordinances and resolutions. The City Manager is responsible for overseeing the day -to-day operations of the government, implementing policy established by City Council, and for appointing the heads of the various departments. The council is elected on a non-partisan basis. Council members serve three-year staggered terms, with two council members elected every three years and then three council members elected the final three years in the cycle. The mayor is elected to serve a three-year term. The City of Schertz provides a full range of services, including police and fire protection, EMS services, library services, the construction and maintenance of streets, recreational facilities, cultural events, and water and sewer services. The annual budget and five-year forecast serve as the foundation for the City of Schertz’s financial planning and control. All city departments are required to submit requests for appropriation to the City Manager by June of each year. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents the proposed budget to the council for review in early August. The council then holds public hearings and community meetings on the proposed budget and to adopt a final budget by September 30th. The fiscal year for Schertz is from October 1 through September 30. The appropriated budget is prepared by each department (e.g. police). The City Manager may make transfers of appropriations within a department. The City Manager may make transfers between departments and funds with City Council approval. Budget to actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. For the general fund, this comparison is presented on page s 55-56 as part of the required supplementary information. Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Schertz operates. Local economy. Economic growth in Schertz remained strong in 2024. The surrounding metro area saw growth evidenced by the Federal Reserve Bank of Dallas reporting the San Antonio Business-Cycle Index increase 2.17% year over year for September 2024. This Index has decreased below its long term trend and continues to indicate economic expansion, however the rate of expansion is slowing as markets had started to expect an economic downturn nationwide. As of September 2024, the unemployment rate for Texas was 4.1% and San Antonio-New Braunfels area was lower at 3.8%. Schertz mirrors the local area unemployment rate still indicating full employment . As another indicator of economic growth, the City of Schertz realized a 2.3% increase year-over-year in sales tax collections during the fiscal year. The City’s average longer-term growth is 7.2% which indicates the City has maintained its previous growth from the recent years and continued its growth above historic averages. This data mirrors the slowdown seen in the Business Cycle index for the local economy is growing but a t a reduced rate. The Schertz economy may be starting to pick back up as n ew residential construction was strong in 2024, more than doubling the amount of permit revenue on new home construction from 2023 and new commercial permit revenue grew 22.4%. Development indicates population growth and business growth could improve the Schertz economy in the coming years. Industrial development continued along IH 35 with an additional 773,343 sq ft of spec industrial space under construction at 22867 IH 35. Other development includes Royal Manufacturing Phase III for an additional 196,560 sq ft of industrial space. ii A new retail development has begun with the Schertz Sation Shopping Center, the first major retail develop ment in 20 years. The development at Cibolo Valley Drive and IH 35 will include 250,0000 sq ft of shopping anchored by Home Depot and several restaurants and serve-related businesses. Long-term financial planning. The community approved bond propositions in November 2010 for quality o f life projects which included an aquatics facility, improvements to the baseball fields and soccer fields, building a new animal adoption facility, and improvements to Main Street. The only remaining project are the Main Street improvements, which is currently in the planning and engineering phase. In November 2021, the City placed 1 bond proposition before voters totally $15.45 million for Fire Station number 4 which passed. The funds for the new fire station were issued in 2022 and the fire engine and the land have been purchased with engineering and design for the building are underway. Current Year Budget Initiatives. For FY 2024-25, the city had $700,000 in non-discretionary items that include utility costs and IT upgrades for Police and Public Safety to maintain Federal security guidelines. Expanded programs included a pay increases for employees totaling $1.3 million based on rising public sector wages, performance, and tenure. There were 6 new positions approved in the Water & Sewer Fund, 3 in EMS, and no positions in the General Fund. The Water & Sewer Fund was approved for 5 Water/Wastewater Worker I positions and a Meter Technician. EMS was approved for 2 paramedics and a Battalion Chief. Other initiatives include $3,000,000 transfer to the capital project fund for infrastructure projects and $480,000 for equipment replacements in Water & Sewer including a minidump truck and worker vehicles . Financial Information: Internal Control. Management is responsible for establishing and maintaining internal controls designed to ensure that assets of the City are protected from loss, theft or misuse and to provide adequate accounting information compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles for local governments as prescribed by the Governmental Accounting Standards Board (GASB), the Financial Accounting Standards Board (FASB) and the American Institut e of Certified Public Accountants (AICPA). The internal control system is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of an internal control should not exceed the benefits derived from the internal control. The City utilizes financial accounting software which is designed with a system of internal controls. These controls are continually being reevaluated to provide reasonable, but not absolute, assurances. Budget Controls. The City also utilizes budgetary controls. Legally expenditures cannot exceed the appropriated amount. The objective of these budgetary controls is to ensure compliance with the adopted bud get approved by the City Council as mandated by the city charter and state law. The levels of budgetary control are established at the line-item basis and at the fund level. Staff believes these controls help monitor and direct approved expenditures to a level within the budget parameters which directly results in a strong financial performance. Financial Results. Assets and fund balances continue to grow as the City grows and financial results remain strong. While additional debt was issued during the year, Staff closely monitors and plans the amount of issuance to keep steady debt ratios per capita, per revenue, and per operations tax rate to the debt tax rate. Examples of these ratios can be found in the Statistical Section on pages 105-110. A more detailed summary of the City’s Financial Performance is available in the Management Discussion and Analysis section on page 4. iii Independent Audit. Every year an independent audit is performed of the general ledger, accounts, financial records, and transactions of all city departments. The audit is completed by an independent certified public accounting firm selected by the City Council. The City is in compliance with this requirement and the independent auditor’s report by Pattillo, Brown & Hill, LLP. Certified Public Accountants, has been included in this report. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Schertz for its annual comprehensive financial report for the fiscal year ended September 30, 2023. This was the 38th consecutive year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, the City must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements and we will be submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the finance department. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. In conclusion, we would have none of the success we have enjoyed without the assistance of each and every staff member, as well as the support and strategic direction from the Mayor and the City Council during the strategic planning, pre-budget, and budget approval process. Respectfully submitted, Steve Williams James P. Walters City Manager Finance Director iv v CITY OF SCHERTZ, TEXAS CITY OFFICIALS MAYOR RALPH GUTIERREZ MAYOR PRO-TEM ROBERT WESTBROOK CITY COUNCIL MARK E. DAVIS MICHELLE WATSON PAUL MACALUSO TIFFANY GIBSON ROBERT WESTBROOK ALLISON HEYWARD TIM BROWN CITY MANAGER STEVE WILLIAMS DIRECTOR OF FINANCE JAMES WALTERS CITY ATTORNEY DAN SANTEE FY 2023-2024 vi Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Schertz Texas For its Annual Comprehensive Financial Report For the Fiscal Year Ended September 30, 2023 Executive Director/CEO THIS PAGE LEFT BLANK INTENTIONALLY FINANCIAL SECTION THIS PAGE LEFT BLANK INTENTIONALLY INDEPENDENT AUDITOR’S REPORT Honorable Mayor and Members of the City Council City of Schertz, Texas Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas (the “City”), as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City, as of September 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of the Schertz-Seguin Local Government Corporation, which represents 10.6 percent and 12.6 percent, respectively, of the assets and net position of the Water and Sewer Fund, and 10.4 percent and 12.5 percent, respectively, of the assets and net position of the business -type activities. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for Schertz -Seguin Local Government Corporation, is based solely on the report of the other auditors. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement due date, including any currently known information that may raise substantial doubt shortly thereafter. 1 2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control – related matters that we identified during the audit. Report on Summarized Comparative Information We have previously audited the City of Schertz, Texas’ fiscal year 2023 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated March 17, 2024. In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2023, is consistent, in all material respects, with the audited financial statements from which it has been derived. 3 Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and pension and OPEB information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual comprehensive financial report (ACFR). The other information comprises the introductory section and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 17, 2025, on our consideration of the City of Schertz, Texas’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and gra nt agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Schertz, Texas’ internal control over financial reporting and compliance. Waco, Texas March 17, 2025 THIS PAGE LEFT BLANK INTENTIONALLY MANAGEMENT’S DISCUSSION AND ANALYSIS THIS PAGE LEFT BLANK INTENTIONALLY 4 MANAGEMENT’S DISCUSSION AND ANALYSIS As management of the City of Schertz, we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City of Schertz for the fiscal year ended September 30, 2024. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory section of this report. Financial Highlights The assets and deferred outflows of the City of Schertz exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $373,837,780 (net position). Of this amount, $48,225,235 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors. The City's total net position increased by $28,702,437. This was less than the increase of $48,390,437 in the prior year due to reduced revenue from capital contributions. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $112,876,964, an increase of $30,183,161 in comparison with the prior year. The primary cause of this increase was an increase in property and sales tax revenues that exceeded expenditure growth. At the end of the fiscal year, the combined total of the General Fund assigned and unassigned fund balances was $14,942,520 which is 33.75% of the general fund expenditures not including capital outlay. The fund balance policy is to reserve at least a 26% balance. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the City's assets, deferred outflows, liabilities, and deferred inflows, with the difference between the former two and latter two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Schertz is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave). Both of the government-wide financial statements distinguish functions of the City of Schertz that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of Schertz include general government, public safety, streets and parks, health, and culture and recreation. The business-type activities of the City of Schertz include a water and sewer department and an emergency medical services department. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Schertz, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The funds of the City of Schertz can be divided into two categories: governmental and proprietary. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government- wide financial statements, governmental fund financial statements focus on near term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information is useful in evaluating a government's near-term financing requirements. 5 Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Schertz maintains fifteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the debt service fund, the economic development corporation, the capital projects fund, and the American Recovery Plan Act fund, all of which are considered to be major funds. Data from the other ten governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary funds. The City of Schertz maintains two types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of Schertz uses enterprise funds to account for its water and sewer department and for its emergency medical services department. The City also maintains an internal service fund to account for internal charges for medical premiums. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water and sewer department and for the emergency medical services department, both of which are considered to be major funds of the City of Schertz, as well as the internal service fund. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's general fund budgetary schedule. The City of Schertz adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with this budget. The economic development corporation also adopts an annual budget, and a comparison schedule for it also is provided in the required supplementary information. The combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City of Schertz, assets and deferred outflows exceeded liabilities and deferred inflows by $373,837,780 at the close of the most recent fiscal year. The largest portion of the City's total net position (72%) reflects its net investment in capital assets (e.g., land, buildings, machinery, and equipment) less any related debt used to acquire those assets that is still outstanding, plus bond proceeds that have not yet been spent. The City of Schertz uses these capital assets to provide services to citizens; consequently, these assets are not available for operational type of future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City's total net position (15%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $48,225,235, may be used to meet the government's ongoing obligations to citizens and creditors. 6 At the end of the current fiscal year, the City of Schertz is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year. 2024 2023 2024 2023 2024 2023 Current and other assets 125,153,191$ 97,512,162$ 66,639,490$ 64,573,716$ 191,792,681$ 162,085,878$ Capital assets 194,684,599 194,268,903 144,205,606 135,961,908 338,890,205 330,230,811 Total assets 319,837,790 291,781,065 210,845,096 200,535,624 530,682,886 492,316,689 Deferred outflows of resources 7,156,736 9,428,168 2,348,408 3,008,848 9,505,144 12,437,016 Current liabilities 17,855,465 18,488,692 8,146,445 9,086,822 26,001,910 27,575,514 Long-term liabilities 107,487,141 96,863,509 31,131,477 33,494,784 138,618,618 130,358,293 Total liabilities 125,342,606 115,352,201 39,277,922 42,581,606 164,620,528 157,933,807 Deferred inflows of resources 1,355,792 1,334,836 373,930 349,719 1,729,722 1,684,555 Net position: Net investment in capital assets 142,891,901 136,442,093 125,867,091 114,831,425 268,758,992 251,273,518 Restricted 50,212,797 40,311,118 6,640,756 6,640,756 56,853,553 46,951,874 Unrestricted 7,191,430 7,768,985 41,033,805 39,140,966 48,225,235 46,909,951 Total net position 200,296,128$ 184,522,196$ 173,541,652$ 160,613,147$ 373,837,780$ 345,135,343$ Government-Wide City of Schertz's Net Position Activities Activities Total Governmental Business-Type The government's net position increased by $28,702,437 during the current fiscal year. The primary cause for the increase was increased revenues; the City recognized approximately $11.7 million of capital contribution revenue related to dedicated infrastructure assets and also experienced sharp increases in property and sales taxes. These increases stem from the City’s continued rapid population growth; continued new housing and business developments resulted in increased assessed value for property taxes and resulted in the creation of infrastructure that was dedicated to the City. The related population increases resulted in increased economic activity that increased sales tax revenues. The following table indicates changes in net position for governmental and business-type activities followed by graphs displaying total revenues and expenses by type: 2024 2023 2024 2023 2024 2023 Revenues: Program revenues: Charges for services 7,782,686$ 6,267,868$ 42,793,475$ 41,093,604$ 50,576,161$ 47,361,472$ Operating grants & contributions 3,579,794 2,425,937 - - 3,579,794 2,425,937 Capital contributions 3,293,373 18,456,911 8,431,343 14,180,619 11,724,716 32,637,530 General revenues: Property taxes 27,147,745 25,118,429 - - 27,147,745 25,118,429 Other taxes 23,393,401 23,388,656 - - 23,393,401 23,388,656 Investment earnings 5,569,055 4,678,690 4,535,559 1,927,277 10,104,614 6,605,967 Miscellaneous 1,119,844 820,465 974,786 479,479 2,094,630 1,299,944 Total revenues 71,885,898 81,156,956 56,735,163 57,680,979 128,621,061 138,837,935 Expenses: General government 8,678,145 8,244,956 - - 8,678,145 8,244,956 Public safety 22,719,864 22,195,399 - - 22,719,864 22,195,399 Public environment 8,802,846 6,188,351 - - 8,802,846 6,188,351 Parks and recreation 5,539,108 4,253,278 - - 5,539,108 4,253,278 Cultural 1,520,759 1,380,793 - - 1,520,759 1,380,793 Administration 6,343,146 5,363,700 - - 6,343,146 5,363,700 Interest and other fees 2,508,098 2,555,917 - - 2,508,098 2,555,917 Water and sewer - - 32,088,184 30,088,159 32,088,184 30,088,159 EMS - - 11,718,474 10,176,945 11,718,474 10,176,945 Total expenses 56,111,966 50,182,394 43,806,658 40,265,104 99,918,624 90,447,498 Increase in net position before transfers 15,773,932 30,974,562 12,928,505 17,415,875 28,702,437 48,390,437 Transfers - 591 - (591) - - Change in net position 15,773,932 30,975,153 12,928,505 17,415,284 28,702,437 48,390,437 Net position - beginning of year 184,522,196 153,547,043 160,613,147 143,197,863 345,135,343 296,744,906 Net position - end of year 200,296,128$ 184,522,196$ 173,541,652$ 160,613,147$ 373,837,780$ 345,135,343$ Government-Wide City of Schertz's Changes in Net Position Activities Activities Total Business-TypeGovernmental 7 TOTAL REVENUES – GOVERNMENT-WIDE $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Charges for Services Operating Grants and Contributions Capital Grants and Contributions Property Taxes Other Taxes Unrestricted Investment Earnings Miscellaneous 2024 2023 TOTAL EXPENSES – GOVERNMENT-WIDE $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 General Government Public Safety Public Environment Parks and Recreation Cultural Administration Interest and Other Fees 2024 2023 8 GENERAL REVENUE BY SOURCE – GOVERNMENTAL ACTIVITIES Property Tax 47% Sales Tax 35% Franchise Tax 4% Occupancy Tax 2% Investment Earnings 10% Miscellaneous 2% TOTAL REVENUES AND EXPENSES – BUSINESS-TYPE ACTIVITIES $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 2024 2023 Revenues Expenses 9 BUSINESS-TYPE REVENUES AND EXPENSES $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 Water and Sewer Utilities EMS Revenues Nonoperating Revenues Capital Contributions and Transfers Expenses Financial Analysis of the Government's Funds As noted earlier, the City of Schertz uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $112,876,964. Of this total amount, $11,072,251 constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of fund balance is non-spendable, restricted, committed, or assigned to indicate that it is not available for new spending because it has already been committed to pay debt service, for capital improvement projects, and other assigned purposes. The general fund is the chief operating fund of the City of Schertz. At the end of the current fiscal year, unassigned fund balance of the general fund was $11,338,745, while total fund balance was $17,947,703, a decrease of $1,289,913 from the prior year. Overall, the decrease was caused by budgeted increases in public safety expenditures that were partially offset by increases in investment earnings, property, and sales tax revenues. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 25.61% of total general fund expenditures, not including capital outlay. The debt service fund has a total fund balance of $2,029,913, all of which is restricted for the payment of debt service. The net increase in fund balance during the current year in the debt service fund was $916,055. This increase was due to regular principal and interest payments on long-term debt exceeding interest and sinking property tax revenue during the year. Over time, however, the debt service fund has sufficient cash and equivalents on hand to remain liquid if tax revenues decrease. 10 The capital projects fund has a total fund balance of $41,543,633, an increase of $18,790,451. This was caused by the issuance of the City's Series 2024 Certificates of Obligation. The Economic Development Fund presents the activities of the Schertz Economic Development Corporation (the “EDC”), which promotes economic development activities using a portion of the City’s sales tax revenue. At year end, the EDC fund reported an ending fund balance of $40,323,196, which is an increase of $7,327,362 compared to the prior year. The primary cause of this change was sales tax revenue growing faster than expenditures. The American Rescue Plan Act Fund has a total fund balance of $814,392, which consists of interest earned on the $7,816,119 received from the Coronavirus Local Fiscal Recovery Fund grant program. Amounts not spent as of year- end are presented as unearned revenue until spent in accordance with the terms of the grant agreement in future years. Proprietary funds. The City's proprietary funds provide the same type of information found in the government- wide financial statements, but in more detail. Unrestricted net position of the water and sewer fund at the end of the year amounted to $41,286,917 and those for the Schertz EMS fund amounted to a deficit of $253,112, which are 132% and 2% of fund operating costs, respectively. The water and sewer fund reported an increase in net position of $7.6 million. Approximately three quarters of this increase related to revenue recognized for contributed infrastructure assets; the remaining portion of the increase was from operating income, which was consistent with the prior year. Management’s intent is to accumulate operating surplus to fund construction of new water and sewer infrastructure in future years with less reliance on bonded debt. The Schertz EMS fund decreased net position by $1,877,201. Expenses increased by approximately $2.1 million compared to the prior year. Revenues were consistent to the prior year as a result of approximately the same number of ambulance runs in the prior year. Expenses increased primarily from increased salaries that resulted from the compensation study discussed previously. General Fund Budgetary Highlights The general fund expenditures were $1,282,031 less than the $47,322,463 budget. Overall activity in the General Fund increased during the current year as the City emerged from the COVID-19 pandemic, although the amount of growth was less than expected. Revenues were $734,613 less than budgeted, primarily due to property tax revenue increasing less than expected. Overall, ending fund balance in the general fund was $2,101,414 higher than budgeted. CAPITAL ASSET AND DEBT ADMINISTRATION Capital assets. The City's investment in capital assets for its governmental and business-type activities as of September 30, 2024, amounts to $338,890,205 (net of accumulated depreciation), including several projects in progress from voter approved bonds. 2024 2023 2024 2023 2024 2023 Land 15,450,585$ 15,214,261$ 2,415,103$ 2,415,102$ 17,865,688$ 17,629,363$ Water rights - - 70,245 70,245 70,245 70,245 Buildings and improvements 67,671,372 53,420,797 3,725,152 3,725,152 71,396,524 57,145,949 Machinery, equipment, and vehicles 19,506,533 16,277,025 7,895,394 7,339,679 27,401,927 23,616,704 Infrastructure 175,820,607 175,473,306 143,743,449 137,700,969 319,564,056 313,174,275 Construction in progress 14,956,054 22,189,761 35,493,424 29,149,047 50,449,478 51,338,808 Accumulated depreciation (98,720,552) (88,306,247) (49,137,161) (44,438,286) (147,857,713) (132,744,533) TOTALS 194,684,599$ 194,268,903$ 144,205,606$ 135,961,908$ 338,890,205$ 330,230,811$ Activities Activities Total Governmental Business-Type Significant capital asset activity for the year included improvements to streets and infrastructure of $6.2 million and construction projects of $7.2 million. Additional information on the City's capital assets can be found in note II.F. to the basic financial statements. 11 LONG TERM DEBT At the end of the current fiscal year, the City of Schertz had total long-term debt outstanding of $122,484,521. The related principal and interest payment for the bonds are backed by an annual ad valorem tax levied against all taxable property within the City. The City of Schertz maintains an "AA+" rating from Standard and Poor’s. 2024 2023 2024 2023 2024 2023 General obligation bonds 46,395,000$ 50,790,000$ 2,750,000$ 3,525,000$ 49,145,000$ 54,315,000$ Certificates of obligation 42,275,000 24,565,000 21,150,000 22,005,000 63,425,000 46,570,000 Financing arrangements 54,614 81,921 163,843 245,764 218,457 327,685 Premium on bonds 5,763,094 5,133,058 1,954,620 2,086,300 7,717,714 7,219,358 Compensated absences 1,405,718 1,259,918 572,632 498,709 1,978,350 1,758,627 Totals 95,893,426$ 81,829,897$ 26,591,095$ 28,360,773$ 122,484,521$ 110,190,670$ Activities Activities Total Governmental Business-Type Total debt increased compared to the prior year due to the issuance of the City's Series 2024 Certificates of Obligation. Additional information on the City's long-term debt can be found in note II.G. to the basic financial statements. Economic Factors and Next Year's Budgets and Rates At the end of the fiscal year, the assigned and unassigned fund balance in the general fund decreased to $15.0 million from $15.5 million. There was a decrease in fund balance budgeted of $2.5 million in the original adopted budget but due to the above expected performance of taxes collected and interlocal agreement updates combined with savings in streets made up $2 million. The City of Schertz has appropriated $2.5 million of the fund balance for spending in the 2025 fiscal year budget in accordance to the City’s fund balance policy in an effort to reduce the fund balance level. The approved tax rate decreased to $0.4872 from $0.4950 per $100 of valuation. Each year the City updates its five-year budgeting forecast and has implemented a long-term debt model to assist management in making informed financial decisions that will impact the community now and in the future. The City’s property tax base continues to expand at around 3% per year while the long term sales taxes are growing at 7% annually. During the Fiscal year of 2023-24, the City and the Schertz Economic Development Corporation (SEDC) partnered for a study to determine the feasibility of extending a sewer line through this region known as the Town Creek Sewershed which is the area north of IH 35, along the City’s border with Garden Ridge and New Braunfels. The plan was completed and the SEDC partnered with two companies to construct this sewer line. Boomerang and Lovett, both Houston companies, are planning two projects to construct over 800,000 square feet of warehouse and cold storage in the area of FM 2252. These projects will extend the sewer from their projects to a manhole and existing sewer at Abby Road. This project to extend nearly 6,600 linear feet of 24-inch sewer line. In 2024-25 staff is planning for a second project to complete the second leg of over 9,000 linear feet of sewer for this watershed, finally providing service to the entire region. There are a lot of exciting things happening and on the horizon in Schertz. Other development along IH 35 includes construction starting on buildings 2, 4, 5, and 6 at 22867 IH 35 that will be a combined 773,343 sq ft of industrial spec space and Royal Manufacturing starting Phase III for an additional 196,560 sq ft of industrial space. For nearly two years, Schertz has worked on finalizing an agreement with Merit Real Estate for the development of the Schertz Station Shopping Center, Schertz’ first major retail development in 20 years. The SEDC partnered with developers of that area to assist with public infrastructure for the extension of Ripps Kreusler Rd, and some signalization improvements on Cibolo Valley Drive and IH 35 access Rd. The development at that location will make way for a 250,000 square feet shopping center anchored by a Home Depot and several restaurants and service-related businesses. Some of the businesses coming to the center, CAVA, Chipolte, Panera, Jersey Mikes and Dave’s Hot Chicken have been actively recruited by the city for many years. In addition, Portillo’s Restaurant, the Chicago icon that was founded in 1963 will make its first appearance into the San Antonio market with a store in the Schertz Station. This development promises cranes on the horizon and ribbon cuttings for many years to come. 12 For residential development, City also has a 300 unit residential multifamily apartment complex totaling 383,481sq ft. In addition to having the highest annual revenue on new residential building permits since 2015. Overall, the City of Schertz continues to be an extremely attractive option as a center for logistics and distribution being along the west side IH 35 where the current industrial development is centered with residential and residential businesses located along the east side. Continued development reinforces the City’s projection of continued growth in both the residential and commercial sectors of 3% and 7%, respectively. Requests for Information This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, City of Schertz, 1400 Schertz Parkway, Schertz, Texas 78154. THIS PAGE LEFT BLANK INTENTIONALLY BASIC FINANCIAL STATEMENTS Governmental Business-Type Activities Activities Total ASSETS Cash and cash equivalents 112,611,161$ 24,837,104$ 137,448,265$ Investments 4,829,710 1,222,270 6,051,980 Internal balances 732,091 (732,091) - Receivables, net of allowances: Taxes 4,630,649 - 4,630,649 Accounts and other 1,242,882 8,590,258 9,833,140 Accrued interest - 6,324 6,324 Inventories 285,571 231,031 516,602 Restricted assets: Cash and cash equivalents 110,791 10,275,888 10,386,679 Service concession arrangement receivable: Due within one year 90,909 - 90,909 Due in more than one year 619,427 - 619,427 Investment in joint venture - 22,208,706 22,208,706 Capital assets: Land 15,450,585 2,415,103 17,865,688 Water rights - 70,245 70,245 Buildings and improvements 67,671,372 3,725,152 71,396,524 Equipment and vehicles 19,506,533 7,895,394 27,401,927 Infrastructure 175,820,607 143,743,449 319,564,056 Construction in progress 14,956,054 35,493,424 50,449,478 Accumulated depreciation (98,720,552) (49,137,161) (147,857,713) Total Assets 319,837,790 210,845,096 530,682,886 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on debt refunding 392,195 - 392,195 OPEB related 472,800 164,140 636,940 Pension related 6,291,741 2,184,268 8,476,009 Total Deferred Outflows of Resources 7,156,736 2,348,408 9,505,144 Primary Government CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.13 Governmental Business-Type Activities Activities Total LIABILITIES Accounts payable 2,539,257$ 4,153,880$ 6,693,137$ Accrued liabilities 777,467 289,202 1,066,669 Retainage payable 6,893 718,963 725,856 Due to other governments 50,043 - 50,043 Unearned revenue 6,544,945 302,260 6,847,205 Accrued interest payable 438,634 154,964 593,598 Customer deposits 33,027 600,837 633,864 Noncurrent liabilities: Due within one year: Compensated absences 281,144 114,526 395,670 Total OPEB liability 86,507 29,892 116,399 Service concession arrangement 55,241 - 55,241 Long-term debt 7,042,307 1,781,921 8,824,228 Due in more than one year: Compensated absences 1,124,574 458,106 1,582,680 Total OPEB liability 2,214,732 769,014 2,983,746 Net pension liability 16,326,037 5,667,815 21,993,852 Service concession arrangement 376,397 - 376,397 Long-term debt 87,445,401 24,236,542 111,681,943 Total Liabilities 125,342,606 39,277,922 164,620,528 DEFERRED INFLOWS OF RESOURCES Deferred service concession arrangement 278,698 - 278,698 OPEB related 972,045 337,461 1,309,506 Pension related 105,049 36,469 141,518 Total Deferred Inflows of Resources 1,355,792 373,930 1,729,722 NET POSITION Net investment in capital assets 142,891,901 125,867,091 268,758,992 Restricted for: Police and municipal court 920,715 - 920,715 PEG capital fees 136,899 - 136,899 Tourism development 3,439,858 - 3,439,858 Economic development 41,137,588 - 41,137,588 Parks and tree mitigation 1,777,495 - 1,777,495 Debt service 1,786,712 - 1,786,712 Scholarships and other purposes 1,013,530 - 1,013,530 Construction - 6,640,756 6,640,756 Unrestricted 7,191,430 41,033,805 48,225,235 Total Net Position 200,296,128$ 173,541,652$ 373,837,780$ Primary Government CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 14 Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary government: Governmental activities: General government 8,678,145$ 418,302$ 1,563,245$ -$ Public safety 22,719,864 4,068,931 2,011,463 - Public environment 8,802,846 2,038,419 - 3,293,373 Parks and recreation 5,539,108 932,437 - - Cultural 1,520,759 324,597 5,086 - Administration 6,343,146 - - - Interest 2,508,098 - - - Total Governmental Activities 56,111,966 7,782,686 3,579,794 3,293,373 Business-type activities: Water and sewer 32,088,184 32,562,394 - 8,431,343 EMS 11,718,474 10,231,081 - - Total Business-Type Activities 43,806,658 42,793,475 - 8,431,343 Total Primary Government 99,918,624$ 50,576,161$ 3,579,794$ 11,724,716$ General revenues: Taxes: Ad valorem Sales Franchise fees Hotel/motel Mixed drink Investment earnings Miscellaneous Total General Revenues Change in Net Position Net Position - Beginning Net Position - Ending Program Revenues CITY OF SCHERTZ, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.15 Governmental Business-Type Activities Activities Total (6,696,598)$ -$ (6,696,598)$ (16,639,470) - (16,639,470) (3,471,054) - (3,471,054) (4,606,671) - (4,606,671) (1,191,076) - (1,191,076) (6,343,146) - (6,343,146) (2,508,098) - (2,508,098) (41,456,113) - (41,456,113) - 8,905,553 8,905,553 - (1,487,393) (1,487,393) - 7,418,160 7,418,160 (41,456,113) 7,418,160 (34,037,953) 27,147,745 - 27,147,745 20,095,955 - 20,095,955 2,354,657 - 2,354,657 849,265 - 849,265 93,524 - 93,524 5,569,055 4,535,559 10,104,614 1,119,844 974,786 2,094,630 57,230,045 5,510,345 62,740,390 15,773,932 12,928,505 28,702,437 184,522,196 160,613,147 345,135,343 200,296,128$ 173,541,652$ 373,837,780$ Primary Government Net (Expense) Revenue and Changes in Net Position 16 General Capital Projects Debt Service Fund Fund Fund ASSETS Cash and cash equivalents 14,004,790$ 41,622,628$ 2,029,913$ Investments 2,499,161 - - Receivables (net of allowances) Taxes 3,293,402 - 195,433 Accounts and other 1,134,923 - - Due from other funds 1,376,444 - - Inventory 285,571 - - Restricted assets: Cash and cash equivalents 110,791 - - Total Assets 22,705,082 41,622,628 2,225,346 LIABILITIES Accounts payable 2,446,518 78,995 - Accrued salaries and benefits 777,467 - - Retainage payable - - - Customer deposits 33,027 - - Due to other governments 50,043 - - Due to other funds - - - Unearned revenues 31,498 - - Total Liabilities 3,338,553 78,995 - DEFERRED INFLOWS OF RESOURCES Unavailable revenues 1,418,826 - 195,433 Total Deferred Inflows of Resources 1,418,826 - 195,433 FUND BALANCES Nonspendable for: Inventory 285,571 - - Restricted for: Police and public safety/municipal court 409,637 - - Municipal court 715,579 - - PEG capital fees 136,899 - - Capital improvement - 37,654,911 - Debt service - - 2,029,913 Tourism development - - - Parks and tree mitigation - - - Historical Committee and library - - - Economic development - - - Animal control 47,461 - - Scholarships 149,097 - - Committed for: Capital Projects - 3,888,722 - Civic Center/SIED 1,260,939 - - Assigned for: Property replacement 1,007,626 - - Subsequent year's budget 2,596,149 - - Unassigned 11,338,745 - - Total Fund Balances 17,947,703 41,543,633 2,029,913 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 22,705,082$ 41,622,628$ 2,225,346$ SEPTEMBER 30, 2024 GOVERNMENTAL FUNDS BALANCE SHEET CITY OF SCHERTZ, TEXAS The accompanying notes are an integral part of these financial statements.17 Economic American Nonmajor Total Development Rescue Plan Act Governmental Governmental Corporation Fund Funds Funds 36,851,691$ 7,334,732$ 10,767,407$ 112,611,161$ 2,330,549 - - 4,829,710 1,141,814 - - 4,630,649 7,949 - 100,010 1,242,882 - - - 1,376,444 - - - 285,571 - - - 110,791 40,332,003 7,334,732 10,867,417 125,087,208 8,807 - 4,937 2,539,257 - - - 777,467 - 6,893 - 6,893 - - - 33,027 - - - 50,043 - - 644,353 644,353 - 6,513,447 - 6,544,945 8,807 6,520,340 649,290 10,595,985 - - - 1,614,259 - - - 1,614,259 - - - 285,571 - - 511,078 920,715 - - - 715,579 - - - 136,899 - - 4,654,797 42,309,708 - - - 2,029,913 - - 3,439,858 3,439,858 - - 1,777,495 1,777,495 - - 101,393 101,393 40,323,196 814,392 - 41,137,588 - - - 47,461 - - - 149,097 - - - 3,888,722 - - - 1,260,939 - - - 1,007,626 - - - 2,596,149 - - (266,494) 11,072,251 40,323,196 814,392 10,218,127 112,876,964 40,332,003$ 7,334,732$ 10,867,417$ 125,087,208$ 18 THIS PAGE LEFT BLANK INTENTIONALLY Total Fund Balances - Governmental Funds 112,876,964$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not current financial resources and,therefore,are not reported in the governmental funds balance sheet.194,684,599 Bonds payable and accrued compensated absences will not be liquidated with current financial resources and,therefore,have not been included in the fund financial statements.(90,130,332) Interest payable on long-term debt is accrued in the government-wide financial statements,whereas in the fund financial statements,interest expenditures are reported when due.(438,634) Premiums on bond issuances and deferred losses on bond refunding are recorded as other financing sources and uses when paid in the fund financial statements but are capitalized and amortized in the government-wide financial statements over the life of the bonds. Premiums (5,763,094) Deferred loss 392,195 Receivables from grants,property taxes and fines and fees are not available soon enough to pay for the current period's expenditures and are,therefore, deferred in the fund financial statements.1,614,259 Included in the items related to debt is the recognition of the City's net pension liability,total OPEB liability,and related deferred outflows and inflows of resources. Net pension liability (16,326,037) Deferred outflows related to pensions 6,291,741 Deferred inflows related to pensions (105,049) Total OPEB liability (2,301,239) Deferred outflows related to OPEB 472,800 Deferred inflows related to OPEB (972,045) Net Position of Governmental Activities 200,296,128$ CITY OF SCHERTZ, TEXAS RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.19 General Capital Projects Debt Service Fund Fund Fund REVENUES Taxes 34,041,974$ -$ 8,917,461$ Permits and fees 2,627,370 - - Service fees 2,339,769 - - Fines and fees 366,823 - - Intergovernmental 2,940,640 - - Investment earnings 1,251,166 1,379,778 195,912 Miscellaneous 897,538 - 221,136 Total Revenues 44,465,280 1,379,778 9,334,509 EXPENDITURES Current: General government 7,106,636 - - Public safety 23,365,331 - - Public environment 2,518,012 - - Parks and recreation 4,161,603 - - Cultural 1,429,406 - - Administration 5,688,426 - - Capital outlay 1,771,018 2,497,812 - Debt service: Principal - - 5,850,000 Interest and fiscal charges - - 2,667,861 Bond issue costs - 163,613 5,000 Total Expenditures 46,040,432 2,661,425 8,522,861 Excess (Deficiency) of Revenues Over Expenditures (1,575,152) (1,281,647) 811,648 OTHER FINANCING SOURCES (USES) Issuance of bonds - 19,165,000 - Premium on issuance of bonds - 998,613 - Transfers in 285,239 12,892 104,407 Transfers out - (104,407) - Total Other Financing Sources (Uses)285,239 20,072,098 104,407 NET CHANGE IN FUND BALANCE (1,289,913) 18,790,451 916,055 FUND BALANCES - BEGINNING 19,237,616 22,753,182 1,113,858 FUND BALANCES - ENDING 17,947,703$ 41,543,633$ 2,029,913$ FOR THE YEAR ENDED SEPTEMBER 30, 2024 GOVERNMENTAL FUNDS AND CHANGES IN FUND BALANCES STATEMENT OF REVENUES, EXPENDITURES CITY OF SCHERTZ, TEXAS The accompanying notes are an integral part of these financial statements.20 Economic American Nonmajor Total Development Rescue Plan Act Governmental Governmental Corporation Fund Funds Funds 6,698,059$ -$ 849,265$ 50,506,759$ - - 1,001,518 3,628,888 - - 1,502,262 3,842,031 - - 224,151 590,974 - 694,541 378,480 4,013,661 1,868,124 414,711 459,364 5,569,055 1,101 - 69 1,119,844 8,567,284 1,109,252 4,415,109 69,271,212 384,286 - 56,535 7,547,457 - - 43,544 23,408,875 - - 81,429 2,599,441 - - - 4,161,603 - - 16,880 1,446,286 557,505 - 80,265 6,326,196 - 694,541 111,961 5,075,332 - - - 5,850,000 - - - 2,667,861 - - - 168,613 941,791 694,541 390,614 59,251,664 7,625,493 414,711 4,024,495 10,019,548 - - - 19,165,000 - - - 998,613 - - - 402,538 (298,131) - - (402,538) (298,131) - - 20,163,613 7,327,362 414,711 4,024,495 30,183,161 32,995,834 399,681 6,193,632 82,693,803 40,323,196$ 814,392$ 10,218,127$ 112,876,964$ 21 THIS PAGE LEFT BLANK INTENTIONALLY Net Changes in Fund Balances - Governmental Funds 30,183,161$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures.However,in the governmental activities statement of activities,that cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay 10,830,001 Depreciation expense (10,414,305) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Property taxes 25,404 Court fines (704,091) The issuance of long-term debt (e.g.bonds)provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds.Neither transaction,however,has any effect on net position.Also,governmental funds report the effect of premiums,discounts,and similar items when debt is first issued,whereas the amounts are deferred and amortized in the Statement of Activities. Repayment of principal of long-term debt 6,245,884 Amortization of loss on refunding (57,272) Current year changes in certain long-term liabilities do not require the use of current financial resources and,therefore,are not reported as expenditures in governmental funds. Issuance of bonds (19,165,000) Premium on issuance of bonds (998,613) Compensated Absences (145,800) Net pension liability 66,799 Total OPEB liability (109,307) Interest payable on long-term debt is accrued in the government-wide financial statements,whereas in the fund financial statements,interest expenditures are reported when due.17,071 Change in Net Position of Governmental Activities 15,773,932$ CITY OF SCHERTZ, TEXAS RECONCILIATION OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.22 Total Water and Schertz Enterprise Sewer System EMS Funds ASSETS Current assets: Cash and cash equivalents 24,836,633$ 471$ 24,837,104$ Investments 1,222,270 - 1,222,270 Accounts receivable, net of allowance: Customer accounts 3,933,498 4,656,760 8,590,258 Accrued interest 6,324 - 6,324 Inventory 109,750 121,281 231,031 Total Current Assets 30,108,475 4,778,512 34,886,987 Noncurrent assets: Restricted assets: Cash and cash equivalents 10,275,888 - 10,275,888 Investment in joint ventures 22,208,706 - 22,208,706 Capital assets: Land 2,415,103 - 2,415,103 Water rights 70,245 - 70,245 Buildings and improvements 3,630,652 94,500 3,725,152 Machinery, equipment, and vehicles 3,794,513 4,100,881 7,895,394 Infrastructure 143,743,449 - 143,743,449 Construction in progress 35,493,424 - 35,493,424 Less: accumulated depreciation (46,665,904) (2,471,257) (49,137,161) Total Noncurrent Assets 174,966,076 1,724,124 176,690,200 Total Assets 205,074,551 6,502,636 211,577,187 DEFERRED OUTFLOWS OF RESOURCES Related to OPEB 46,433 117,707 164,140 Related to pension 617,900 1,566,368 2,184,268 Total Deferred Outflows of Resources 664,333 1,684,075 2,348,408 CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2024 Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements.23 Total Water and Schertz Enterprise Sewer System EMS Fund LIABILITIES Current liabilities: Accounts payable 3,721,077$ 432,803$ 4,153,880$ Accrued liabilities 79,108 210,094 289,202 Retainage payable 718,963 - 718,963 Customer deposits 600,837 - 600,837 Accrued interest 154,964 - 154,964 Due to other funds - 732,091 732,091 Unearned revenue 300,000 2,260 302,260 Current portion of long-term liabilities: Compensated absences 27,940 86,586 114,526 Total OPEB liability 8,495 21,397 29,892 Long-term debt 1,700,000 81,921 1,781,921 Total Current Liabilities 7,311,384 1,567,152 8,878,536 Noncurrent liabilities: Compensated absences 111,761 346,345 458,106 Total OPEB liability 217,505 551,509 769,014 Net pension liability 1,603,351 4,064,464 5,667,815 Long-term debt 24,154,620 81,922 24,236,542 Total Noncurrent Liabilities 26,087,237 5,044,240 31,131,477 Total Liabilities 33,398,621 6,611,392 40,010,013 DEFERRED INFLOWS OF RESOURCES Related to OPEB 95,464 241,997 337,461 Related to pension 10,316 26,153 36,469 Total Deferred Inflows of Resources 105,780 268,150 373,930 NET POSITION Net investment in capital assets 124,306,810 1,560,281 125,867,091 Restricted for construction 6,640,756 - 6,640,756 Unrestricted 41,286,917 (253,112) 41,033,805 Total Net Position 172,234,483$ 1,307,169$ 173,541,652$ Business-Type Activities Enterprise Funds PROPRIETARY FUNDS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS 24 THIS PAGE LEFT BLANK INTENTIONALLY Total Water and Schertz Enterprise Sewer System EMS Funds OPERATING REVENUES Fees charged to users 32,041,277$ 10,231,081$ 42,272,358$ Other charges 46,362 - 46,362 Miscellaneous 724,281 250,505 974,786 Total Operating Revenues 32,811,920 10,481,586 43,293,506 OPERATING EXPENSES Personnel services 3,425,187 8,901,006 12,326,193 General and administrative 3,422,149 898,961 4,321,110 Contractual services 19,137,379 761,544 19,898,923 Supplies and maintenance 678,498 683,702 1,362,200 Depreciation 4,593,817 473,261 5,067,078 Total Operating Costs 31,257,030 11,718,474 42,975,504 Operating Income (Loss)1,554,890 (1,236,888) 318,002 NON-OPERATING REVENUES (EXPENSES) Investment revenue 4,511,317 24,242 4,535,559 Rent revenue 474,755 - 474,755 Interest expense (831,154) - (831,154) Total Non-Operating Revenues (Expenses)4,154,918 24,242 4,179,160 Income before contributions and transfers 5,709,808 (1,212,646) 4,497,162 Capital contributions - impact fees 2,388,863 - 2,388,863 Capital contributions - dedicated assets 6,042,480 - 6,042,480 CHANGE IN NET POSITION 14,141,151 (1,212,646) 12,928,505 NET POSITION - BEGINNING 158,093,332 2,519,815 160,613,147 NET POSITION - END OF YEAR 172,234,483$ 1,307,169$ 173,541,652$ Business-Type Activities Enterprise Funds CITY OF SCHERTZ, TEXAS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.25 Water and Schertz Total Sewer System EMS Enterprise CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers and users 32,184,917$ 10,019,047$ 42,203,964$ Cash paid to employees for services (3,408,428) (8,635,878) (12,044,306) Cash paid to suppliers for goods and services (26,955,306) (2,094,320) (29,049,626) Net Cash Provided By Operating Activities 1,821,183 (711,151) 1,110,032 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Transfers from other funds 91,499 732,091 823,590 Net Cash Used in Non-Capital Financing Activities 91,499 732,091 823,590 CASH FLOWS FROM CAPITAL & RELATED FINANCING ACTIVITIES Capital contributions - impact fees 2,388,863 - 2,388,863 Interest paid on long-term debt (956,469) - (956,469) Principal paid on long-term debt (1,630,000) (81,921) (1,711,921) Net Cash Used in Capital and Related Financing Activities (6,800,048) (747,777) (7,547,825) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (38,473) - (38,473) Payments from rentals 474,755 - 474,755 Interest and investment earnings 4,511,317 24,242 4,535,559 Net Cash Provided By (Used in) Investing Activities 4,947,599 24,242 4,971,841 Net (Decrease) Increase in Cash and Cash Equivalents 60,233 (702,595) (642,362) Cash and cash equivalents at beginning of year: Cash and cash equivalents 21,699,922 703,066 22,402,988 Restricted cash and cash equivalents 13,352,366 - 13,352,366 35,052,288 703,066 35,755,354 Cash and cash equivalents at end of year Cash and cash equivalents 24,836,633 471 24,837,104 Restricted cash and cash equivalents 10,275,888 - 10,275,888 35,112,521$ 471$ 35,112,992$ Enterprise Funds CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Business-Type Activities The accompanying notes are an integral part of these financial statements.26 Water and Schertz Total Sewer System EMS Enterprise RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income (loss)1,554,890$ (1,236,888)$ 318,002$ Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 4,593,817 473,261 5,067,078 Change in investment in joint venture (2,615,430) - (2,615,430) Decrease (increase) in accounts receivable (409,065) (463,364) (872,429) Decrease (increase) in inventory 16,886 (22,280) (5,394) Decrease (increase) in inventory 219,527 416,896 636,423 Decrease (increase) in accounts receivable 7,540 10,114 17,654 Increase (decrease) in accounts payable (1,118,736) 272,167 (846,569) Increase (decrease) in accrued liabilities 28,596 - 28,596 Increase (decrease) in customer deposits (24,012) - (24,012) Increase (decrease) in unearned revenue (193,926) 825 (193,101) Increase (decrease) in compensated absences (2,195) 76,118 73,923 Increase (decrease) in net pension liability (240,739) (302,856) (543,595) Increase (decrease) in deferred OPEB inflows (1,765) 11,733 9,968 Increase (decrease) in deferred pension inflows 3,717 10,526 14,243 Increase (decrease) in total OPEB liability 2,078 42,597 44,675 Net cash provided by operating activities 1,821,183$ (711,151)$ 1,110,032$ SCHEDULE OF NON-CASH CAPITAL ACTIVITIES Developer contributions of capital assets 6,042,480 - 6,042,480 Total non-cash capital activities 6,042,480$ -$ 6,042,480$ Activities Enterprise Funds FOR THE YEAR ENDED SEPTEMBER 30, 2024 Business-Type CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS 27 THIS PAGE LEFT BLANK INTENTIONALLY 28 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS SEPTEMBER 30, 2024 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Schertz is a municipal corporation governed by an elected mayor and seven-member council. The financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below: A. Reporting Entity Component Units - As required by generally accepted accounting principles, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations; thus, data from these units are be combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the government-wide financial statements to emphasize it is legally separate from the government. The City reports the following component unit: Schertz Economic Development Corporation - The Corporation was organized for the purpose of promoting economic development in order to eliminate unemployment and underemployment and to promote and encourage employment and public welfare of, for, and on behalf of the City. The board of directors consists of seven (7) members appointed by the city council. The City is financially accountable for the Corporation because the city council approves the Corporation's budget and appoints all board members. For financial reporting purposes, the SEDC is reported as a blended component unit due to the City having operational responsibility for the component unit, and that any debt issued by SEDC would be expected to be paid using City resources. Thus, SEDC is presented as a special revenue fund within the City’s financial statements. Complete financial statements for the Schertz Economic Development Corporation may be obtained from City Hall. Joint Ventures - A joint venture is a legally separate entity that results from a contractual arrangement and that is owned, operated, or governed by two or more participating governments. The following entities meet the criteria as joint ventures. Separate financial statements for these entities may be obtained at City Hall. Schertz/Seguin Local Government Corporation - is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Seguin in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Cibolo Valley Local Government Corporation - is a public, nonprofit corporation organized July 28, 2011 to aid, assist, and act on behalf of the cities of Cibolo, Converse and Schertz in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. 29 B. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges of customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Nonexchange revenues that are measurable but not available are recorded as unavailable revenue (a deferred inflow of resources). These revenues are generally property taxes and warrants outstanding. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Exchange revenues (payments for services) received in advance of the service being provided are recorded as unearned revenue. The City reports the following major governmental funds: The General Fund is the City's primary operating fund which accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Capital Projects Fund accounts for the acquisition and construction of major capital facilities financed from bond proceeds, grants, and transfers from other funds. The Debt Service Fund accounts for the resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds. The Economic Development Corporation collects sales taxes to support business development and expansion within the City. The American Rescue Plan Act Fund records revenue and expenditures related to the City’s COVID- 19 funding from the American Rescue Plan Act. 30 The City reports the following major enterprise funds: The Water and Sewer System Fund accounts for the water and sewer services provided to the citizens through user charges. The EMS Fund accounts for the emergency medical services provided to the citizens of the City and other participating governments through user charges. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this are charges between the City's general government function and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applications for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. General revenues include all taxes and investment earnings. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the water and sewer enterprise fund and the EMS enterprise fund are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. D. Cash and Cash Equivalents The City's cash and cash equivalents are considered to be cash on hand and demand deposits. Cash is reported as restricted when it has restrictions on its use narrower than the purpose of the fund in which it is reported. This can result in differences in presentation between fund statements and government-wide statements. For purposes of the statement of cash flows, the City considers cash and other investments with maturities of three months or less from the date of purchase to be cash and cash equivalents. E. Investments The City is authorized to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal of and interest on which are unconditionally guaranteed or insured by the State of Texas of the United States; (4) obligations of states, agencies, counties, cities, and other political subdivisions of any state having been rated of not less than "AA" or its equivalent; (5) certificates of deposit issued by state and national banks domiciled in Texas that are guaranteed or insured by the Federal Deposit Insurance Corporation (FDIC) or its successor, or secured by obligations mentioned above; and (6) fully collateralized direct repurchase agreements having a defined termination date. In addition, the City is authorized to invest in local government investment pools. The investment pools operate in accordance with appropriate state laws and regulations and have regulatory oversight from the Texas Public Funds Investment Act Sec. 2256.0016. Investments for the City are reported at fair value, except for the position in investment pools, which are reported at net asset value per share (which approximates fair value) even though it is calculated using the amortized cost method. The City categorized its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quotes prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. 31 F. Receivables and Payables Activities between the funds that are representative of inter-fund loans outstanding at the end of the fiscal year are referred to as due to/from other funds. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances". Accounts receivables are reported net of allowances for uncollectible accounts. The allowance account represents management's estimate of uncollectible accounts based upon experience and historical trends. Property taxes for the City are levied each October 1 on the taxable value as of the preceding January 1, the date a lien attaches, for all taxable real and personal property located in the City. Taxes are due by January 31 following the October 1 assessment date and become delinquent on February 1, at which time they begin accruing penalty and interest. The enforceable legal claim date for property taxes is the assessment date; therefore, the City did not record a receivable for accrual of future taxes at year end. Accordingly, no current taxes receivable are reported. Delinquent taxes have been reported in the financial statements net of the allowance for uncollectible taxes. Tax revenues are recognized as they become available. Accordingly, an amount equal to taxes not yet available has been reported as unavailable revenue (a deferred inflow of resources) at the government fund level. G. Inventories All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. H. Restricted Assets Certain proceeds from bonds, resources set aside for their repayment, and other restrictive agreements are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants and/or contractual arrangements. I. Capital Assets Capital assets, which include land, buildings and improvements, machinery, equipment, vehicles, and infrastructure assets (i.e., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. When capital assets are purchased, they are capitalized and depreciated in the government-wide financial statements and the proprietary fund statements. Capital assets are recorded as expenditures of the current period in the governmental fund financial statements. Capital assets are valued at cost where historical records are available and at an estimated cost where no records exist. Donated capital assets, donated works of art and similar items received as part of a service concession arrangement are reported at acquisition value, rather than fair value. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements to capital assets that materially extend the life of the asset or add to the value are capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Capital assets are depreciated over their useful lives on a straight-line basis as follows: Use Lives Assets (Years) Buildings and improvements 10 - 50 Machinery, equipment, and vehicles 2 - 20 Infrastructure 15 - 30 32 J. Deferred Inflows/Outflows of Resources In addition to assets, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting in this category. • Deferred charges on refunding – A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. • Pension and OPEB contributions after measurement date – These contributions are deferred and recognized in the following fiscal year. • Difference in expected and actual pension and OPEB experience - This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. • Changes in actuarial assumptions and other inputs – This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. In addition to liabilities, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has the following types of items that qualify for reporting in this category. • Unavailable revenue is reported only in the governmental funds balance sheet. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. • Difference in projected and actual earnings on pension assets – This difference is deferred and amortized over a closed five-year period. • Difference in expected and actual pension and OPEB experience - This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. • Changes in actuarial assumptions and other inputs – This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. K. Compensated Absences It is the City's policy to permit employees to accumulate earned but unused vacation and compensatory time benefits. There is no liability for unpaid accumulated sick leave since the City does not have a policy to pay any amounts when employees separate from service with the City. All vacation and compensatory time pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. The general fund, water and sewer fund and the EMS fund are used to liquidate compensated absences. L. Pensions The net pension liability, deferred inflows, and outflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Texas Municipal Retirement System (TMRS), and additions to and deductions from TMRS’s fiduciary net position have been determined on the same basis as they are reported by TMRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 33 M. Other Post-Employment Benefits (OPEB) Supplemental Death Benefits Fund. For purposes of measuring the total Texas Municipal Retirement System Supplemental Death Benefit Fund (TMRS SDBF) OPEB liability, related deferred outflows and inflows of resources, and expense, City specific information about its total TMRS SDBF liability and additions to/deductions from the City’s total TMRS SDBF liability have been determined on the same basis as they are reported by TMRS. The TMRS SDBF expense and deferred (inflows)/outflows of resources related to TMRS SDBF, primarily result from changes in the components of the total TMRS SDBF liability. Most changes in the total TMRS SDBF liability will be included in TMRS SDBF expense in the period of the change. For example, changes in the total TMRS SDBF liability resulting from current-period service cost, interest on the TOL, and changes of benefit terms are required to be included in TMRS SDBF expense immediately. Changes in the total TMRS SDBF liability that have not been included in TMRS SDBF expense are required to be reported as deferred outflows of resources or deferred inflows of resources related to TMRS SDBF. Retiree Health Insurance. For purposes of measuring the total OPEB liability, OPEB related deferred outflows and inflows of resources, and OPEB expense, benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Contributions are not required but are measured as payments by the City for benefits due and payable that are not reimbursed by plan assets. Information regarding the City’s total OPEB liability is obtained from a report prepared by a consulting actuary, Gabriel Roeder Smith & Company. N. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums, discounts, and losses on defeasance are amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Losses on defeasance are reported as deferred outflows of resources. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. O. Fund Balance Fund balances in governmental funds are classified as follows: Nonspendable - Represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid items) or legally required to remain intact. Restricted - Represents amounts that are constrained by external parties, constitutional provisions or enabling legislation. Committed - Represents amounts that can only be used for a specific purpose because of a formal action by the government’s highest level of decision-making authority: an ordinance adopted by City Council prior to the end of the fiscal year. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. Assigned - Represents amounts which the City intends to use for a specific purpose but do not meet the criteria of restricted or committed. The City Council may make assignments through formal documentation in the minutes. The City Council authorized (by way of policy) the City Manager to also make assignments. The City Manager’s assignments do not require formal action; however, the City Manager has not assigned any funds at this time. 34 Unassigned - Represents the residual balance that may be spent on any other purpose of the City. Only the General Fund reports positive unassigned fund balances; if another fund were to have unassigned fund balance, it would be in the event of a deficit. When an expenditure is incurred for a purpose in which multiple classifications are available, the City considers restricted balances spent first, committed second, and assigned third. P. Net Position Net position represents the difference between assets plus deferred outflows of resources less liabilities and deferred inflows of resources. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Net position is reported as restricted when there are limitations imposed by creditors, grantors, or laws or regulations of other governments. Q. Estimates The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual amounts could differ from those estimates. R. Deficit Equity At September 30, 2024, the City has a deficit unassigned fund balance of $266,464 in the Grant Fund. This deficit is due to timing differences between expenditures and reimbursements of grant funds. S. Budgetary Information Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except the American rescue plan act fund, library advisory board fund, grant special revenue fund, police department forfeiture special revenue fund and the capital projects fund, which adopts project-length budgets. II. DETAILED NOTES ON ALL FUNDS AND ACTIVITIES A. Cash, Cash Equivalents and Investments As of September 30, 2024, the City had the following cash, cash equivalents and investments: Fair Value Reported Weighted Average Measurements Value Maturity (days)Using - Level 2 Investment type: LOGIC 39,529,875$ 48 -$ Lone Star Investment Pool 29,060,228 21 - Texas CLASS 72,231,881 34 - Certificates of Deposit 4,529,802 79 - U.S. Agency Securities 1,522,178 487 1,522,178 Subtotal 146,873,964 1,522,178$ Plus: depository and petty cash 960,980 Total cash and investments 147,834,944$ LOGIC, Lone Star Investment Pool and Texas CLASS are recorded as cash equivalents in the financial statements. All of the pools have redemption notice periods of one day and may redeem daily. The investment pools’ authorities may only impose restrictions on redemptions in the event of a general suspension of trading on major securities markets, general banking moratorium or national state of emergency that affects the pools’ liquidity. 35 The County categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant observable inputs other than quoted market prices for similar assets; Level 3 inputs are significant unobservable inputs. All of the County’s fair value investments were valued using either documented trade history in exact security pricing, option-adjusted discounted cash flow, or present value of expected future cash flow pricing models (Level 2 inputs). Interest Rate Risk. As a means of limiting its exposure to fair value losses arising from rising interest rates, the City's investment policy limits the City's investment portfolio to highly liquid investments to meet unanticipated cash requirements, and/or to redeploy cash into other investments expected to outperform current holdings. Credit Risk. State law limits investments in certificates of deposit to guaranteed or insured by the Federal Deposit Insurance Corporation, or its successor or the National Credit Union Share Insurance Fund, or its successor and investment pools continuously rated no lower than AAA or an equivalent rating by at least one nationally recognized rating service. The City's investment policy does not further limit its investment choices. As of September 30, 2024, the City's investments in the pooled investment funds were rated AAAm by Standard & Poor's. The City has also invested in debt securities provided by the Federal Home Loan Bank, Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, Federal Farm Credit Banks, and U.S Treasury Notes. As of September 30, 2024, the City’s investments in debt securities were rated BBB+ by Standard & Poor’s. Custodial Credit Risk - Deposits. In the case of deposits, this is the risk that in the event of a bank failure, the government’s deposits may not be returned. As of September 30, 2024, the City’s cash and cash equivalents (including certificates of deposit, and component unit holdings) were fully collateralized by the City’s depository by a combination of pledged collateral and FDIC insurance. All collateral is held in the City’s name. Custodial Credit Risk - Investments. For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. All of the government securities owned by the City are held by its agent in the City’s name. Restricted Cash - Cash is restricted in the Proprietary fund for construction projects, impact fees and customer deposits. B. Property Taxes Taxes are levied on and payable as of October 1. The City has contracted with the Guadalupe County Tax Assessor-Collector to collect taxes on its behalf. Current taxes become delinquent February 1. Current year delinquent taxes not paid by July 1 are turned over to attorneys for collection action. The City is permitted by the Constitution of the State of Texas to levy taxes up to $2.50 per $100 of taxable assessed valuation for all governmental purposes. Pursuant to a decision of the Attorney General of the State of Texas, up to $1.50 per $100 of assessed valuation may be used for the payment of long-term debt. The combined tax rate to finance general governmental services, including the payment of principal and interest on long-term debt for the year ended September 30, 2024, was $0.4990 per $100 of assessed value. However, the City may not adopt a tax rate that exceeds the tax rate calculated in accordance with the Texas Property Tax Code without holding a public hearing. The Property Tax Code subjects an increase in the effective tax rate to a referendum election, if petitioned by registered voters, when the effective tax rate increase is more than 3.5% of the previous year’s effective tax rate. Property taxes are recorded as receivables and unearned revenues at the time the taxes are assessed. In governmental funds, revenues are recognized as the related ad valorem taxes are collected. Additional amounts estimated to be collectible in the time to be a resource for payment of obligations incurred during the fiscal year and therefore susceptible to accrual in accordance with generally accepted accounting principles have been recognized as revenue. In the government-wide financial statements, the entire levy is recognized as revenue, net of estimated uncollectible amounts (if any), at the levy date. 36 C. Receivables Receivables as September 30, 2024 for the government’s individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: General Economic Debt Nonmajor Water and Schertz Fund Development Service Funds Sewer Fund EMS Receivables: Property taxes 442,546$ -$ 207,907$ -$ -$ -$ Sales tax 2,283,629 1,141,814 - - - - Occupancy taxes - - - 100,010 - - Franchise taxes 572,349 - - - - - Customers - - - - 3,712,290 9,589,341 Court fines 2,463,962 - - - - - Other 160,557 7,949 - - 364,093 - Gross receivables 5,923,043 1,149,763 207,907 100,010 4,076,383 9,589,341 Less: allowance for uncollectible accounts (1,494,718) - (12,474) - (142,885) (4,932,581) Net receivables 4,428,325$ 1,149,763$ 195,433$ 100,010$ 3,933,498$ 4,656,760$ Governmental Activities Business-type Activities D. Deferred Inflows and Outflows of Resources Governmental funds report unavailable revenue in connection with receivables for revenue that is not considered to be available to liquidate liabilities of the current period. At the end of the current fiscal year, the various components of unavailable revenue and unavailable revenue reported in the governmental funds were as follows: Unavailable General Fund Delinquent property taxes receivable 415,993$ Court fines 1,002,833 Total General Fund 1,418,826 Debt Service Fund Delinquent property taxes receivable 195,433 Total Debt Service Fund 195,433 Total Governmental Funds 1,614,259$ Additionally, the proprietary funds and governmental activities statements of net position report various deferred outflows and inflows of resources, primarily due to pensions and OPEB, that are summarized by column. The following table presents the disaggregated amounts. Governmental Water/ Activities Sewer EMS Totals Deferred outflows: Charge on refunding 392,195$ 5,965$ -$ 398,160$ Related to pensions 6,291,741 617,900 1,566,368 8,476,009 Related to OPEB - SDBF 150,518 14,782 37,473 202,773 Related to OPEB - Retiree Health Plan 322,282 31,651 80,234 434,167 Total deferred outflow 7,156,736$ 670,298$ 1,684,075$ 9,511,109$ Deferred inflows: Service concession arrangement 278,698$ -$ -$ 278,698$ Related to pensions 105,049 10,316 26,153 141,518 Related to OPEB - SDBF 276,823 27,187 68,917 372,927 Related to OPEB - Retiree Health plan 695,222 68,277 173,080 936,579 Total deferred inflow 1,355,792$ 105,780$ 268,150$ 1,729,722$ Business-type Activities 37 E. Interfund Balances and Transfers The composition of interfund balances as of September 30, 2024, is as follows: Due From Due To Amount Purpose Schertz EMS General 732,091$ Short-term pool cash loan Nonmajor Governmental General 644,353 Short-term pool cash loan The following schedule briefly summarizes the City’s transfer activity for the year ending September 30, 2024: Transfer From Transfer To Amount Purpose Economic Development Corporation General 285,239$ Funding for various capital projects Economic Development Corporation Capital Projects 12,892 Funding for various capital projects Capital Projects Debt Service 104,407 Suplement funds sources F. Capital Assets Capital asset activity for the year ended September 30, 2024 was as follows: Beginning Reclassifications/ Ending Balance Additions Retirements Balance Governmental activities: Capital assets not being depreciated: Land 15,214,261$ 236,324$ -$ 15,450,585$ Construction in progress 22,189,761 6,917,581 (14,151,288) 14,956,054 Total capital assets not being depreciated 37,404,022 7,153,905 (14,151,288) 30,406,639 Capital assets being depreciated: Buildings and improvements 53,420,797 99,287 14,151,288 67,671,372 Machinery, equipment, and vehicles 16,277,025 3,229,508 - 19,506,533 Street and infrastructure 175,473,306 347,301 - 175,820,607 Total assets being depreciated 245,171,128 3,676,096 14,151,288 262,998,512 Less accumulated depreciation for: Buildings and improvements (21,750,015) (3,636,002) - (25,386,017) Machinery, equipment, and vehicles (10,555,924) (1,214,065) - (11,769,989) Street and infrastructure (56,000,308) (5,564,238) - (61,564,546) Total accumulated depreciation (88,306,247) (10,414,305) - (98,720,552) Total capital assets being depreciated, net 156,864,881 (6,738,209) 14,151,288 164,277,960 Governmental activities capital assets, net 194,268,903$ 415,696$ -$ 194,684,599$ 38 Beginning Reclassifications/Ending Balance Additions Retirements Balance Business-type activities: Capital assets, not being depreciated: Land 2,415,103$ -$ -$ 2,415,103$ Water rights 70,245 - - 70,245 Construction in progress 29,149,047 6,344,377 - 35,493,424 Total capital assets, not being depreciated 31,634,395 6,344,377 - 37,978,772 Capital assets being depreciated: Buildings and improvements 3,725,152 - - 3,725,152 Machinery, equipment, and vehicles 7,339,679 923,919 (368,204) 7,895,394 Infrastructure 137,700,969 6,042,480 - 143,743,449 Total assets being depreciated 148,765,800 6,966,399 (368,204) 155,363,995 Less accumulated depreciation for: Buildings and improvements (1,437,563) (163,917) - (1,601,480) Machinery, equipment, and vehicles (6,403,573) (730,168) 368,204 (6,765,537) Infrastructure (36,597,151) (4,172,993) - (40,770,144) Total accumulated depreciation (44,438,287) (5,067,078) 368,204 (49,137,161) Total capital assets being depreciated, net 104,327,513 1,899,321 - 106,226,834 Business-type activities capital assets, net 135,961,908$ 8,243,698$ -$ 144,205,606$ Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government 1,089,121$ Public safety 1,678,411 Public environment 6,194,882 Parks and recreation 1,375,252 Cultural 65,704 Administration 10,935 Total 10,414,305$ Business-type activities: Water and sewer system 4,593,817$ EMS 473,261 Total 5,067,078$ Total Depreciation 15,481,383$ G. Long-Term Debt The City issues a variety of long-term debt instruments in order to acquire and/or construct major capital facilities and equipment for governmental activities. These instruments include general obligation bonds, certificates of obligation, and tax notes. These debt obligations are secured primarily by future property tax revenues. In some cases, these bonds are also secured by a pledge of net revenues from the utility system, emergency medical services and economic development sales taxes. However, the amount of the formal pledge is generally limited to $1,000. Proprietary operating revenues for the year exceeded $43.2 million and sales tax revenue was $20 million. 39 Additionally, certain obligations that were marketed as private placements have been separately identified; however, the terms of these obligations are not significantly different than other obligations and do not have substantive acceleration clauses. Should the City default on these bonds, any registered owner of the obligations is entitled to seek a writ of mandamus from a court of proper jurisdiction requiring the City to make payment. Changes in long-term debt for the year ending September 30, 2024 are as follows: Beginning Refunded/Ending Amount Due Balance Issued Retired Balance Within One Year Governmental activities: General Obligation Bonds 46,045,000$ -$ (3,415,000)$ 42,630,000$ 2,845,000$ Certificates of Obligation 24,565,000 19,165,000 (1,455,000) 42,275,000 3,160,000 General Obligation Bonds- Private Placement 4,745,000 - (980,000) 3,765,000 1,010,000 Premium from Debt 5,133,058 998,613 (368,577) 5,763,094 - Financing Arrangement 81,921 - (27,307) 54,614 27,307 Compensated Absences 1,259,918 649,767 (503,967) 1,405,718 281,144 Total governmental 81,829,897$ 20,813,380$ (6,749,851)$ 95,893,426$ 7,323,451$ Business-type activities: General Obligation Bonds 3,095,000$ -$ (560,000)$ 2,535,000$ 595,000$ Certificates of Obligation 22,005,000 - (855,000) 21,150,000 890,000 General Obligation Bonds- Private Placement 430,000 - (215,000) 215,000 215,000 Unamortized Premium 2,086,300 - (131,680) 1,954,620 - Financing Arrangement 245,764 - (81,921) 163,843 81,921 Compensated Absences 498,709 273,407 (199,484) 572,632 114,526 Total business-type 28,360,773$ 273,407$ (2,043,085)$ 26,591,095$ 1,896,447$ Prior Year Refunding of Debt The City defeased certain outstanding bonds by placing proceeds of new bonds in irrevocable trusts to provide for all future debt service payments. Accordingly, the respective trust accounts and liability for the defeased bonds are not included in the City’s financial statements. As of September 30, 2024, the City does not have bonds considered defeased and outstanding. 40 A summary of the terms of long-term debt outstanding at September 30, 2024, is as follows: Issue Amount Maturity Rate Balance Governmental Activities General Obligation Bonds 2014 Series, Refunding 8,450,000 2030 2.0% - 4.0%5,475,000$ 2015 Series, Refunding 4,185,000 2031 2.0% - 3.25%1,140,000 2016 Series 5,880,000 2036 2.0% - 4.0%3,830,000 2017 Series 3,935,000 2037 2.0% - 4.0%2,825,000 2018 Series, Refunding 5,830,000 2033 3.125% - 5%3,985,000 2020 Series, Refunding 7,555,000 2036 1.5% - 4%4,690,000 2021 Series, Refunding 4,070,000 2033 2% - 4%3,360,000 2022 Series 18,535,000 2042 4% - 5%17,325,000 Private Placement obligations 2007 Series GO 6,000,000 2027 4.07%1,200,000 2018 Series GO Refunding 6,035,000 2028 2.12%2,565,000 Certificates of Obligation 2016 Series A 2,375,000 2036 2.0% - 4.0%1,025,000 2016 Series B 1,475,000 2036 3.0% - 3.75%1,000,000 2017 Series 4,935,000 2037 3.0% - 3.75%2,880,000 2018 Series 4,845,000 2038 3.0% - 5.0%3,405,000 2019 Series 4,015,000 2039 2.5% - 5%2,690,000 2022 Series 4,740,000 2042 2% - 5%4,385,000 2022 Series A 8,265,000 2042 4% - 5%7,725,000 2024 Series 19,165,000 2044 4% - 5%19,165,000 Total Governmental Long-Term Obligations 88,670,000$ Issue Amount Maturity Rate Balance Business-type Activities General Obligation Bonds 2018 Series, Refunding 2,740,000 2026 3.125% - 5%885,000$ 2021 Series, Refunding 1,945,000 2033 2% - 3%1,650,000 Certificates of Obligation 2018 Series 5,595,000 2028 3.0% - 5.0%4,395,000 2019 Series 3,480,000 2039 2.5% - 5%2,820,000 2022 Series 4,650,000 2042 2% - 5%4,340,000 2022 Series A 10,265,000 2042 1.5% - 5%9,595,000 Private Placement obligations 2013 Series GO Refunding 2,130,000 2025 2.58%215,000 Total Business-Type Long-Term Obligations 23,900,000$ 41 Annual future debt service requirements of bonded debt as of September 30, 2024, are as follows: Governmental activities: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 2,845,000$ 1,539,229$ 4,384,229$ 3,160,000$ 1,610,435$ 4,770,435$ 2026 2,970,000 1,438,288 4,408,288 3,050,000 1,539,069 4,589,069 2027 3,090,000 1,291,038 4,381,038 1,750,000 1,428,331 3,178,331 2028 3,510,000 1,167,513 4,677,513 1,820,000 1,347,931 3,167,931 2029 3,540,000 1,038,322 4,578,322 1,910,000 1,264,756 3,174,756 2030-2034 14,895,000 3,548,668 18,443,668 10,860,000 5,002,316 15,862,316 2035-2039 7,880,000 1,765,256 9,645,256 11,585,000 2,645,244 14,230,244 2040-2044 3,900,000 588,900 4,488,900 8,140,000 720,275 8,860,275 Total 42,630,000$ 12,377,214$ 55,007,214$ 42,275,000$ 15,558,357$ 57,833,357$ Year Ended September 30, Principal Interest Total 2025 1,010,000$ 88,758$ 1,098,758$ 2026 1,035,000 59,428 1,094,428 2027 1,060,000 29,274 1,089,274 2028 660,000 6,996 666,996 Total 3,765,000$ 184,456$ 3,949,456$ Certificates of Obligation Private Placement Debt General Obligation Bonds General Obligation Bonds Business-type activities: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 595,000$ 78,825$ 673,825$ 890,000$ 803,813$ 1,693,813$ 2026 615,000 50,200 665,200 945,000 759,138 1,704,138 2027 175,000 32,150 207,150 985,000 712,263 1,697,263 2028 180,000 25,950 205,950 1,035,000 664,463 1,699,463 2029 190,000 20,400 210,400 1,085,000 615,088 1,700,088 2030-2034 780,000 31,475 811,475 6,160,000 2,325,069 8,485,069 2035-2039 - - - 7,010,000 1,089,147 8,099,147 2040-2044 - - - 3,040,000 163,084 3,203,084 Total 2,535,000$ 239,000$ 2,774,000$ 21,150,000$ 7,132,065$ 28,282,065$ Year Ended September 30, Principal Interest Total 2025 215,000$ 2,774$ 217,774$ Total 215,000$ 2,774$ 217,774$ Certificates of Obligation General Obligation Bonds Private Placement Debt General Obligation Bonds Financing Arrangements The City enters into various agreements to finance machinery and equipment; they are classified as financing arrangements due to the title of the financed assets transferring to the City. Therefore, capital assets and a related financing arrangement obligation have been recorded at the present value of the future minimum payments at the inception date. This private placement debt is secured by the purchased equipment. 42 Future minimum payments on the financing arrangements are as follows: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 27,307$ 819$ 28,126$ 81,921$ 2,458$ 84,379$ 2026 27,307 819 28,126 81,922 2,458 84,379 Total 54,614$ 1,638$ 56,252$ 163,843$ 4,916$ 168,758$ Governmental Activities Business-type Activities H. Net Pension and Total OPEB Liabilities and Expenses Amounts are aggregated into a single net pension liability and total OPEB liability, and expenses for certain columns. Below is the detail of net pension liability and total OPEB liability and expenses for governmental and business-type activities. Governmental Water/ Activities Sewer EMS Totals Net pension liability 16,326,037$ 1,603,351$ 4,064,464$ 21,993,852$ Total OPEB liability: Due within one year: TMRS SDBF 12,057$ 1,184$ 2,862$ 16,103$ Retiree health plan 74,450 7,311 18,535 100,296 Total due within one year 86,507 8,495 21,397 116,399 Due in more than one year: TMRS SDBF 624,415 61,321 155,591 841,327 Retiree health plan 1,590,317 156,184 395,918 2,142,419 Total due in more than one year 2,214,732 217,505 551,509 2,983,746 Total OPEB liability 2,301,239$ 226,000$ 572,906$ 3,100,145$ Governmental Water/ Activities Sewer EMS Totals Pension expense 3,874,984$ 380,556$ 964,701$ 5,220,241$ OPEB expense: TMRS SDBF 37,503 3,683 9,337 50,523 Retiree Health Plan 174,665 17,153 43,484 235,302 Total OPEB expense 212,168$ 20,836$ 52,821$ 285,825$ Business-type Activities Business-type Activities III. OTHER INFORMATION A. Retirement Plan Plan Description. The City of Schertz participates as one of 934 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the state of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the system with a six-member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS’s defined benefit pension plan is a tax-qualified plan under Section 401(a) of the Internal Service Code. TMRS issues a publicly available annual comprehensive financial report (ACFR) that can be obtained at www.tmrs.com. All eligible employees of the City are required to participate in TMRS. Benefits Provided. TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. 43 At retirement, the benefit is calculated as if the sum of the employee’s contributions, with interest, and the City-financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payment options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member’s deposits and interest. The City grants monetary credits for service rendered of a theoretical amount equal to two times what would have been contributed by the employee, with interest. Monetary credits, also known as the matching ratio, are 200% of the employee’s accumulated contributions and are only payable in the form of an annuity. Beginning in 2008, the City granted an annually repeating (automatic) basis monetary credit referred to as an updated service credit (USC) which is a theoretical amount that takes into account salary increases or plan improvements. If at any time during their career an employee earns a USC, this amount remains in their account earning interest at 5% until retirement. At retirement, the benefit is calculated as if the sum of the employee’s accumulated contributions with interest and the employer match plus employer-financed monetary credits, such as USC, with interest were used to purchase an annuity. Additionally, initiated in 2008, the City provided on an annually repeating (automatic) basis cost of living adjustments (COLA) for retirees equal to a percentage of the change in the consumer price index (CPI). At the December 31, 2023 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits 158 Inactive employees entitled to but not yet receiving benefits 326 Active employees 394 Total 878 Contributions. Member contribution rates in TMRS are either 5%, 6% or 7% of the Member’s total compensation, and the city matching percentages are either 100%, 150% or 200%, both as adopted by the governing body of the city. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The city’s contribution rate is based on the liabilities created from the benefit plan options selected by the city and any changes in benefits or actual experience over time. Employees for the City were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the City were 16.40% and 16.81% in calendar years 2023 and 2024, respectively. The City’s contributions to TMRS for the year ended September 30, 2024 were $5,206,428 and were equal to the required contributions. Net Pension Liability. The City’s Net Pension Liability (NPL) was measured as of December 31, 2023, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. The net pension liability is typically liquidated through the General Fund and Enterprise Funds. Actuarial Assumptions The Total Pension Liability in the December 31, 2023, actuarial valuation was determined using the following actuarial assumptions: Inflation 2.50% per year Overall payroll growth 2.75% per year Investment rate of return 6.75% net of pension plan investment expense, including inflation 44 Salary increases are based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with 110% of the Public Safety table used for males and 100% of the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. Male rates are multiplied by 103% and female rates are multiplied by 105%. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by the most recent Scale MP-2021 to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees are used with a 4- year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by the most recent Scale MP- 2021 to account for future mortality improvements subject to the 3% floor. The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2018, to December 31, 2022. The assumptions were adopted in 2023 and first used in the December 31, 2023, actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income to satisfy the short-term and long-term funding needs of TMRS. The long-term expected rate of return on pension plan investments was determined by best estimate ranges of expected returns for each major asset class. The long-term expected rate of return is determined by weighting the expected return for each major asset class by the respective target asset allocation percentage. The target allocation and best estimates of the expected return for each major asset class in fiscal year 2023 are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return (Arithmetic) Global Equity 35.00%7.70% Core fixed income 6.00%4.90% Non-core fixed income 20.00%8.70% Other Public and Private Markets 12.00%8.10% Real estate 12.00%5.80% Hedge Funds 5.00%6.90% Private Equity 10.00%11.80% Total 100.0% Discount Rate The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan’s Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. 45 The below schedule presents the changes in the Net Pension Liability as of December 31, 2023: Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (a)(b)(a)-(b) Balance at 12/31/2022 103,138,378$ 78,352,223$ 24,786,155$ Changes for the year: Service cost 4,835,113 - 4,835,113 Interest 7,004,394 - 7,004,394 Difference between expected and actual experience 820,236 - 820,236 Change in assumptions (133,135) - (133,135) Contributions - employer - 4,384,538 (4,384,538) Contributions - employee - 1,896,896 (1,896,896) Net investment income - 9,095,570 (9,095,570) Benefit payments, including refunds (3,574,272) (3,574,272) - of employee contributions Administrative expense - (57,691) 57,691 Other changes - (402) 402 Net changes 8,952,336 11,744,639 (2,792,303) Balance at 12/31/2023 112,090,714$ 90,096,862$ 21,993,852$ Increase (Decease) The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower (5.75%) or 1-percentage point higher (7.75%) than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (5.75%)(6.75%)(7.75%) Net pension liability 40,198,160$ 21,993,852$ 7,264,962$ Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions. For the year ended September 30, 2024, the City recognized pension expense of $5,220,241. Also, as of September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 2,429,435$ 37,516$ Changes in actuarial assumptions 10,134 104,002 Difference between projected and actual investment earnings 1,961,371 - Contributions subsequent to the measurement date 4,075,069 - Total 8,476,009$ 141,518$ $4,075,069 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: For the Year Ended September 30, 2025 1,393,514$ 2026 1,521,367 2027 2,020,199 2028 (675,658) 46 B. Other Post-Employment Benefits The City participates in two defined-benefit other post-employment benefit (OPEB) plans: the Texas Municipal Retirement System Supplemental Death Benefits Fund (TMRS SDBF), and its own single-employer retiree health plan. Both are described in detail below. The total OPEB liabilities of both plans are typically liquidated through the General Fund and Enterprise Funds. TMRS Supplemental Death Benefits Fund Plan Description. The City voluntarily participates in a single-employer other postemployment benefit (OPEB) plan administered by TMRS. The Plan is a group-term life insurance plan known as the Supplemental Death Benefits Fund (SDBF). The Plan is established and administered in accordance with the TMRS Act identically to the City’s pension plan. SDBF includes coverage for both active and retired members, and assets are commingled for the payment of such benefits. Therefore, the Plan does not qualify as an OPEB Trust in accordance with paragraph 4 of GASB Statement No. 75. Benefits Provided. The SDBF provides group-term life insurance to City employees who are active members in TMRS, including or not including retirees. The City Council opted into this program via an ordinance, and may terminate coverage under, and discontinue participation in, the SDBF by adopting an ordinance before November 1 of any year to be effective the following January 1. Payments from this fund are similar to group-term life insurance benefits and are paid to the designated beneficiaries upon the receipt of an approved application for payment. The death benefit for active employees provides a lump-sum payment approximately equal to the employee’s annual salary (calculated based on the employee’s actual earnings for the 12-month period preceding the month of death). The death benefit for retirees is considered an other employment benefit and is a fixed amount of $7,500. Membership in the plan at December 31, 2023, the valuation and measurement date, consisted of: Inactive employees or beneficiaries currently receiving benefits 125 Inactive employees entitled to but not yet receiving benefits 79 Active employees 394 Total 598 Contributions. The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation, which was 0.22% for 2024 and 2023, of which 0.06% represented the retiree- only portion for each year, as a percentage of annual covered payroll. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to prefund retiree term life insurance during employees’ entire careers. The City’s contributions to the SDBF for the year ended September 30, 2024, were $18,684 representing contributions for both active and retiree coverage, which equaled the required contributions each year. 47 Total OPEB Liability. The Total OPEB Liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions and inputs: Measurement year ended December 31,2023 Inflation rate 2.50% Discount rate 3.77% Actuarial cost method Entry Age Normal Method Projected salary increases 3.60% to 11.85% including inflation Administrative expenses All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68. Mortality Rates - Service Retirees 2019 Municipal Retirees of Texas Mortality Tables.Male rates are multiplied by 103%and female rates are multiplied by 105%.The rates are projected on a fully generational basis by the most recent Scale MP-2021 (with immediate convergence). Mortality Rates - Disabled Retirees 2019 Municipal Retirees of Texas Mortality Tables with a 4 year set-forward for males and a 3 year set-forward for females.Inforward for males and a 3 year set-forward for females.In addition,a 3.5%and 3%minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively.The rates are projected on a fully generational basis by the most recent Scale MP-2021 (with immediate convergence)to account for future mortality improvements subject to the floor. Changes in assumptions reflect the annual change in the municipal bond rate. The actuarial assumptions used in the December 31, 2023, valuation were based on the results of an actuarial experience study for the period December 31, 2014 to December 31, 2018. Discount Rate. The SDBF program is treated as an unfunded OPEB plan because the SDBF trust covers both actives and retirees, and the assets are not segregated for these groups. As such, a single discount rate of 3.77% was used to measure the total OPEB liability. Because the plan is essentially a “pay-as-you-go” plan, the single discount rate is equal to the prevailing municipal bond rate. The source of the municipal bond rate was fixed-income municipal bonds with 20 years to maturity that include only federally tax- exempt municipal bonds as reported in Fidelity Index’s “20-year Municipal GO AA Index” as of December 31, 2023. Discount Rate Sensitivity Analysis. The following schedule shows the impact of the total OPEB liability if the discount rate used was 1% less than and 1% greater than the discount rate that was used (3.77%) in measuring the total OPEB liability. 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (2.77%)(3.77%)(4.77%) Total SDB OPEB Liability 1,047,274$ 857,430$ 711,542$ 48 Changes in the Total OPEB Liability. Total City’s Total OPEB Liability (TOL), based on the above actuarial factors, as of December 31, 2023, the measurement and actuarial valuation date, was calculated as follows: Total OPEB Liability Balance at 12/31/2022 763,943$ Changes for the year: Service cost 37,901 Interest 31,378 Difference between expected and actual experience (5,407) Changes of assumptions or other inputs 45,858 Benefit payments, including refunds of employee contributions (16,243) Net changes 93,487 Balance at 12/31/2023 857,430$ Changes in assumptions and other inputs reflect a change in the discount rate from 4.05% to 3.77%. OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB. For the year ended September 30, 2024, the City recognized OPEB expense of $50,523. Also, as of September 30, 2024, the City reported deferred outflows and inflows of resources related to the TMRS OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 15,610$ 41,298$ Changes in actuarial assumptions 172,618 331,629 Contributions subsequent to the measurement date 14,545 - Total 202,773$ 372,927$ $14,545 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the Total OPEB liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to the TMRS OPEB will be recognized in OPEB expense in future periods as follows: For the Year Ended September 30, 2025 (24,033)$ 2026 (30,186) 2027 (39,022) 2028 (60,290) 2029 (34,619) Thereafter 3,451 City of Schertz Retiree Health Other Post-Employment Benefit Plan In addition to the TMRS OPEB, The City administers a single employer defined benefit healthcare plan for retirees, established under legal authority of the City Charter. The City is the only employer participating in the Plan. The Plan does not issue a publicly available financial report. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. 49 The City provides post-employment benefits for eligible participants enrolled in City-sponsored plans. The benefits are provided in the form of an implicit rate subsidy where the City contributes towards the retiree health premiums before achieving Medicare eligibility. While the Plan offers retiree only rates, a very small implicit liability still exists. Membership in the plan as of December 31, 2023, the valuation date, consisted of: Inactive employees or beneficiaries currently receiving benefits 8 Inactive employees entitled to but not yet receiving benefits - Active employees 376 Total 384 Current active employees must be eligible for service retirement under the Texas Municipal Retirement System. To attain this eligibility active employees must be at least age 60 with 5 years of service or have at least 20 years of employment with a City participating in TMRS.. When a regular, full-time employee retires, they are eligible to maintain their coverage in the City’s group health coverage. The City does not provide an explicit subsidy for retiree medical insurance. The liability for the City is due to the implicit rate. The City made no direct contributions for monthly premiums. The retirees pay 100% of the monthly premiums which range based on the type of plan from $5 for retiree only to $1,737 for a retiree and their family. The City’s Retiree Health OPEB Liability (TOL) as of December 31, 2023, was calculated as follows: Total OPEB Liability Balance at 12/31/2022 2,245,759$ Changes for the year: Service cost 207,231 Interest 93,119 Difference between expected and actual experience 28,527 Changes of assumptions or other inputs (231,625) Benefit payments, including refunds of employee contributions (100,296) Net changes (3,044) Balance at 12/31/2023 2,242,715$ Changes of assumptions reflect a change in the discount rate from 4.05% as of December 31, 2022, to 3.77% as of December 31, 2023. Additionally, the demographic and salary increase assumptions were updated to reflect the 2023 TMRS Experience Study, and both the participation assumption and health care trend rates assumptions were updated to reflect the plan’s anticipated experience. The following presents the TOL of the City, calculated using the discount rate of 3.77% as well as what the City’s TOL would be if it were calculated using a discount rate that is 1-percentage point lower (2.77%) and 1-percentage point higher (4.77%) than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (2.77%)(3.77%)(4.77%) Total OPEB liability - retiree health 2,457,825$ 2,242,715$ 2,047,267$ The following presents what the total OPEB liability of the City would be if it were calculated using healthcare cost trend rates that are 1-percentage point lower or 1-percentage point higher than the current healthcare cost trends: Current Healthcare Cost 1% Decrease Trend Rate Assumption 1% Increase Total OPEB liability - retiree health 1,985,880$ 2,242,715$ 2,545,770$ 50 For the year ended September 30, 2024, the City recognized OPEB expense of $235,302. Also, as of September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 126,921$ 169,253$ Changes in actuarial assumptions 256,412 767,326 Contributions subsequent to the measurement date 50,834 - Total 434,167$ 936,579$ $50,834 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the Total OPEB liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to the City’s Retiree Health OPEB will be recognized in OPEB expense as follows: For the Year Ended September 30, 2024 (65,049)$ 2025 (65,049) 2026 (65,049) 2027 (73,327) 2028 (66,442) Thereafter (218,330) C. Joint Ventures Schertz/Seguin Local Government Corporation The Schertz/Seguin Local Government Corporation is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Seguin in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Payments to the corporation are generally for the purchase of water treatment and for covering the Corporation’s debt service requirements; they are reflected as “operating expenses” in the water and sewer fund and totaled $4,128,161 for the year ended September 30, 2024. Separate financial statements for the Schertz/Seguin Local Government Corporation may be obtained from the City of Seguin, 210 East Gonzales Street, Seguin, Texas 78156. The City of Schertz is jointly liable, together with the City of Seguin, for operating deficits and long-term debt of the Schertz/Seguin Local Government Corporation. The Corporation had net revenue bonds outstanding in the amount of $150,143,684 (as of September 30, 2023, the most recent year for which information is available) to provide funds to build, improve, extend, enlarge and repair the Corporation’s utility system, fund a reserve, and pay the costs of bond issuance. The bond resolution pledges intergovernmental contract revenues from the cities of Schertz and Seguin (the participating governments) to bond holders. Under the intergovernmental water supply contract, the participating governments are unconditionally obligated to pay their respective shares of annual contract revenue bond debt service from the operation of their respective utility systems. The organizing documents for the Corporation provide that, in the event of dissolution, the net assets of the Corporation will be equally divided among the Cities of Schertz and Seguin. As such, the City’s net investment in the joint venture has been recorded in the Water and Sewer Fund in the amount of $21,186,897. This amount reflects the City’s portion of the net position of SSLGC as of September 30, 2023, the most recent fiscal year for which information is available. 51 Cibolo Valley Local Government Corporation The Cibolo Valley Local Government Corporation (CVLGC) is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Cibolo in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Payments to the corporation are generally for the purchase of water treatment and for covering the Corporation’s debt service requirements; they are reflected as “operating expenses” in the water and sewer fund and totaled $300,000 for the year ended September 30, 2024. Separate financial statements for the CVLGC may be obtained from the City of Schertz, 1400 Schertz Parkway, Schertz, Texas 78154. The City of Schertz is jointly liable, together with the City of Cibolo, for operating deficits and long-term debt of CVLGC. In the event of dissolution, the net assets of the Corporation will be equally divided among the Cities of Schertz and Cibolo. As such, the City’s net investment in the joint venture has been recorded in the Water and Sewer Fund in the amount of $1,021,809 as of September 30, 2024. D. Commitments and Contingencies Tax Increment Financing (the “Zone”) The City is a principal in the City of Schertz Tax Increment Reinvestment Zone #2, pursuant to Chapter 311 of the Texas Tax Code. Under the terms of the Zone agreement, the City of Schertz, Bexar County, and San Antonio River Authority are funding infrastructure improvements through tax increment financing to the Sedona Development Project. At the time the Zone was created, the property tax base was “frozen” and increment taxes resulting from the increases to property tax base are being used to finance Zone improvements. The total projected cost is a combined figure of $45,000,000. Project costs of the developer will be funded up to 100% of the tax increment generated by the City of Schertz, Bexar County, and San Antonio River Authority (SARA). The City of Schertz (combined with SARA) have committed up to $32,186,700 of the total $45,000,000. The Zone has a statutory termination date of December 31, 2041. The TIRZ has collected $6,981,398 from taxing entities (net of administrative reimbursements) and remitted $5,325,000 to the developer as of September 30, 2024. 380 Agreements The Chapter 380 Incentive program, authorized by Chapter 380 of the Texas Local Government Code, enables the City of Schertz to provide grants or reimbursements from the City’s general fund. To become eligible for Chapter 380 Incentives, projects must: create at least of $100 million in new real and personal property; or generate at least $35 million in gross sales that is subject to the collection of local sales and use tax. Businesses that have a 380 Incentive agreement with the City are eligible to receive a reimbursement of taxes paid for the year if they have met the requirements outlined in the agreement by a certain date each year. For the fiscal year ended September 30, 2024, the City did not reimburse any property taxes paid under the terms of a Chapter 380 agreement. Economic Development Incentive Agreements The City of Schertz Economic Development Corporation (the SEDC) negotiates economic development incentive agreement on behalf of the SEDC and the City of Schertz (the City) on an individual basis. As of September 30, 2024, the City had nine active incentive agreements. On May 2, 2017, the City and the Corporation approved the Schertz Incentive Policy which outlines the City’s primary tools to attract commercial investment and promote economic development. Projects are selected on a case-by-case basis in accordance current policy and state laws at the discretion of the governing body. All incentive agreements are formalized through a performance agreement with specified terms and recapture criteria. 52 The SEDC Incentive program, authorized by Chapters 501, 502 and 505 of the Texas Local Government Code, enables the Corporation to fund allowable projects from the collection of one-half of one percent of sales tax proceeds collected in the City of Schertz. In accordance with state law, the SEDC Incentive Policy establishes grants and loans for businesses that create Primary Jobs for the following categories: Existing Businesses (3 years of operation within City), Small Businesses (fewer than 50 full-time jobs or annual sales less than $10 million), Large Impact Businesses (Up to $100 million in taxable property), and Extra-Large Businesses (over $100 million in taxable property). The City and Corporation’s outstanding incentive agreement grants are as follows: FY 2023-24 Amt. Est. Remaining Grant SEDC - LGC 501.101 (Bolster Primary Jobs): Ace Mart 33,985$ -$ Caterpillar Hydra 25,000 25,000 Caterpillar Aquos - 361,559 Schertz RE 25,000 1,633,870 Mile Hi - 2,167,364 Totals 83,985$ 4,187,793$ SEDC - LGC 501.103 (Infrastructure): Core 5 -$ 350,000$ Kellum - 350,000 Schertz 312 - 2,500,000 Mob - 40,000 Boom Connect - 6,500,000 Schertz Station - 8,000,000 Palapas Johns - 154,100 Freckles - 50,000 Totals -$ 17,944,100$ Service Concession Arrangement The City entered into an agreement with Young Men’s Christian Association of Greater San Antonio (“YMCA”), under which YMCA will operate and collect user fees from the Natatorium and Outdoor Pools through 2037. YMCA will pay the city $100,000 annually over the course of the arrangement to cover costs of debt service related to the facility; the present value of these installment payments is estimated to be $710,336. The City will approve the rates and services that YMCA will provide, however, YMCA will retain all revenues earned from the operation of the Natatorium. The YMCA will remit all revenues received from operating the Outdoor Pools to the City with the exception of revenues earned from YMCA specific programs. The City reports the Outdoor Pools and related equipment as capital assets recorded at historical cost. The City reports a receivable in the amount of $710,336 on the government-wide statements at year-end pursuant to the service concession arrangement, and a deferred inflow of $278,698 for the present value of maintenance costs estimated over the life of the Service Concession arrangement. The balance of these two amounts is recorded as a deferred inflow of resources. Litigation The City is the subject of various claims and litigation that have arisen in the course of its operations. Management is of the opinion that the City’s liability in these cases, if decided adversely to the City, will not have a material effect on the City’s financial position. 53 Cibolo Creek Municipal Authority The Cibolo Creek Municipal Authority (CCMA) provides sewage treatment for the area in and around the City. In fiscal year 2014, the City entered into an agreement with CCMA to construct a sewage treatment facility in the southern portion of the City to primarily serve citizens of the City but also neighboring Cities and future development. Because the City would be the primary customer at this time, the agreement stipulates that the City will pay all future debt service on the bonds issued by CCMA to finance the project. During the fiscal year the City of Cibolo joined the CCMA and will begin sharing costs of the project. Should additional members join, the City’s share of the costs would be reduced. Future commitments to CCMA are as follows: Year Ended September 30, 2025 714,050$ 2026 710,850 2027 717,200 2028 712,650 2029 712,650 2030-2034 3,568,200 2035-2039 3,569,000 2040-2043 2,858,800 2044 712,400 Total 14,275,800$ Construction Commitments The City of Schertz has entered into commitments for various projects as follows: Primary Government:Estimated Project Expended to Estimated Future Cost to City Date Commitment Governmental Activities: FM 78 and Main Street 25,668,537$ 2,442,331$ 23,226,206$ FM 2252 Water Relocation 275,000 247,054 27,946 SCADA Upgrade 189,000 43,489 145,511 Lookout Rd Signalization 60,000 - 60,000 Lookout Rd Reconstruction 5,710,000 - 5,710,000 Fire Station 4 12,297,056 360,878 11,936,178 Badge Access Upgrade 477,313 440,801 36,512 Great N Trail 2 160,000 80,937 79,063 Energy Efficient Projects 1,264,323 14,323 1,250,000 Total Governmental Commitments 46,101,229 3,629,813 42,471,416 Business-Type Activities: Woman Hollering WasteWater 12,724,305 11,696,303 1,028,002 Corbett Ground Storage 8,606,911 4,644,216 3,962,695 Riata Lift Station 2,791,680 416,766 2,374,914 E Live Oak - IH35 24" Line 6,299,350 1,327,060 4,972,290 FM1518 Utility Relocation 10,600,000 10,179,575 420,425 Loop Lines Project 1 825,000 134,388 690,612 Total Business-Type Activities 41,847,246 28,398,308 13,448,938 Total Estimated Future Commitments 87,948,475$ 32,028,121$ 55,920,354$ 54 Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City contracts with the Texas Municipal League Intergovernmental Risk Pool, a public entity risk pool currently operating as a common risk management and insurance program providing insurance coverage in the following areas: general liability, automobile liability and physical damage, law enforcement liability, worker's compensation, real and personal property, mobile equipment, and errors and omissions liability. TML is a multi-employer group that provides for a combination of risk sharing among pool participants and stop loss coverage. Contributions are set annually by the provider. Liability by the City is generally limited to the contributed amounts. There were no significant increases or decreases in coverage from the prior year. For the past three fiscal years, no claims or settlements have exceeded deductible amounts. E. New Accounting Guidance Significant new accounting guidance issued by the Governmental Accounting Standards Board (GASB) not yet implemented by the City include the following: GASB Statement No. 101, Compensated Absences - The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This Statement will become effective for reporting periods beginning after December 15, 2023, and the impact has not yet been determined. GASB Statement No. 102, Certain Risk Disclosures – The objective of this Statement is to provide users of government financial statements with information about risks related to a government’s vulnerabilities due to certain concentrations or constraints that is essential to their analyses for making decisions or assessing accountability. This Statement will become effective for reporting periods beginning after June 15, 2024, and the impact has not yet been determined. GASB Statement No. 103, Financial Reporting Model Improvements – The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. GASB Statement No. 104, Disclosure of Certain Capital Assets – The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets to be presented separately in the note disclosures, including right-to-use assets related to leases, Subscription-Based Information Technology Arrangements, and public-private or public-public partnerships. Other intangible assets are also required to be presented separately by major class. Additional disclosures have also been required for capital assets held for sale. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. THIS PAGE LEFT BLANK INTENTIONALLY REQUIRED SUPPLEMENTARY INFORMATION Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) REVENUES Taxes 35,380,000$ 35,299,242$ 34,041,974$ (1,257,268)$ Permits and fees 1,428,420 2,413,420 2,627,370 213,950 Service fees 1,940,844 2,140,844 2,339,769 198,925 Fines and fees 402,980 402,980 366,823 (36,157) Intergovernmental 2,356,000 3,156,000 2,940,640 (215,360) Investment earnings 1,200,000 1,200,000 1,251,166 51,166 Miscellaneous 587,407 587,407 897,538 310,131 Total Revenues 43,295,651 45,199,893 44,465,280 (734,613) EXPENDITURES General government: Council 151,565 151,565 140,502 11,063 City manager 977,360 999,288 1,137,261 (137,973) Municipal court 447,441 447,441 421,103 26,338 311 customer service 138,257 150,006 150,511 (505) Planning & zoning 450,686 450,686 443,834 6,852 Legal 90,000 140,000 138,639 1,361 City secretary 240,733 267,971 247,316 20,655 Nondepartmental 2,231,529 1,806,310 1,953,880 (147,570) Public affairs 674,912 674,912 632,389 42,523 Engineering 1,371,896 1,371,896 1,169,769 202,127 Economic development 526,840 526,840 401,155 125,685 Citizens assistance 317,666 317,666 309,556 8,110 Special events 45,000 45,000 54,404 (9,404) Total General Government 7,663,885 7,349,581 7,200,319 149,262 Public safety: Police department 13,798,202 14,445,017 14,231,945 213,072 Fire department 8,385,016 9,185,016 9,028,890 156,126 Inspection 1,370,411 1,370,411 1,302,905 67,506 Total Public Safety 23,553,629 25,000,444 24,563,740 436,704 Public environment: Streets 2,720,161 3,373,851 2,502,886 870,965 Total Public Environment 2,720,161 3,373,851 2,502,886 870,965 Parks and recreation: Parks 2,384,461 2,624,215 2,821,887 (197,672) Pools 594,552 669,552 671,771 (2,219) Community/Civic Center 576,841 692,841 682,924 9,917 Total Parks and Recreation 3,555,854 3,986,608 4,176,582 (189,974) Cultural: Library 1,386,218 1,436,902 1,429,406 7,496 Total Cultural 1,386,218 1,436,902 1,429,406 7,496 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 55 Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) EXPENDITURES (CONTINUED) Administration: Information technology 3,355,379 3,382,118 3,378,929 3,189 Human resources 854,880 914,880 887,441 27,439 Finance 792,929 792,929 775,346 17,583 Purchasing & asset management 328,466 328,466 250,623 77,843 Building maintenance 2,062,642 2,162,134 2,123,596 38,538 Fleet service 1,486,000 1,790,387 1,944,815 (154,428) Interfund charges (3,195,837) (3,195,837) (3,193,251) (2,586) Total Administration 5,684,459 6,175,077 6,167,499 7,578 Total Expenditures 44,564,206 47,322,463 46,040,432 1,282,031 Excess of revenues over expenditures (1,268,555) (2,122,570) (1,575,152) 547,418 OTHER FINANCING SOURCES (USES) Transfers in 9,000 9,000 285,239 276,239 Transfers out (1,277,757) (1,277,757) - 1,277,757 Total Other Financing Sources (Uses)(1,268,757) (1,268,757) 285,239 1,553,996 NET CHANGE IN FUND BALANCE (2,537,312) (3,391,327) (1,289,913) 2,101,414 FUND BALANCE - BEGINNING 19,237,616 19,237,616 19,237,616 - FUND BALANCE - ENDING 16,700,304$ 15,846,289$ 17,947,703$ 2,101,414$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2024 56 Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) REVENUES Taxes 7,092,000$ 7,092,000$ 6,698,059$ (393,941)$ Investment income 1,315,000 1,315,000 1,868,124 553,124 Miscellaneous - - 1,101 1,101 Total Revenues 8,407,000 8,407,000 8,567,284 159,183 EXPENDITURES Current: General government 3,716,870 3,716,870 384,286 3,332,584 Administration 618,183 618,183 557,505 60,678 Total Expenditures 4,335,053 4,335,053 941,791 3,393,262 Excess of revenues over expenditures 4,071,947 4,071,947 7,625,493 3,553,546 OTHER FINANCING SOURCES (USES) Transfers out - - (298,131) (298,131) Total Other Financing Sources (Uses)- - (298,131) (298,131) NET CHANGE IN FUND BALANCE 4,071,947 4,071,947 7,327,362 3,255,415 FUND BALANCE - BEGINNING 32,995,834 32,995,834 32,995,834 - FUND BALANCE - ENDING 37,067,781$ 37,067,781$ 40,323,196$ 3,255,415$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL ECONOMIC DEVELOPMENT CORPORATION FOR THE YEAR ENDED SEPTEMBER 30, 2024 57 58 CITY OF SCHERTZ, TEXAS NOTES TO BUDGETARY SCHEDULES SEPTEMBER 30, 2024 Budgetary Information - The budget is prepared in accordance with accounting principles generally accepted in the United States of America. The City maintains strict budgetary controls. The objective of these controls is to ensure compliance with legal provision embodied in the annual appropriated budget approved by the City Council and as such is a good management control device. Annual budgets are adopted for the general fund, debt service fund, economic development corporation fund, hotel occupancy tax fund, park fund, tree mitigation, police forfeiture fund, library advisory board fund, and the historical committee fund. Project - length financial plans are adopted for capital projects funds. Budgetary preparation and control are exercised at the department level. Actual expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at year-end. For the fiscal year ended September 30, 20 24, actual expenditures did not exceed budgeted expenditures at the fund level for any of the City’s funds. Encumbrance accounting, in which appropriations are recorded as budgetary expenditures, is not utilized by the City. Measurement Date December 31,2023 2022 2021 2020 Total pension liability Service cost 4,835,113$ 4,576,714$ 4,211,795$ 3,761,994$ Interest on total pension liability 7,004,394 6,323,215 5,766,957 5,326,206 Difference between expected and actual experience 820,236 2,387,281 1,060,260 (154,592) Change of assumptions (133,135) - - - Benefit payments/refunds of contributions (3,574,272) (3,075,473) (2,885,733) (2,372,023) Net Change in Total Pension Liability 8,952,336 10,211,737 8,153,279 6,561,585 Total Pension Liability, Beginning 103,138,378 92,926,641 84,773,362 78,211,777 Total Pension Liability, Ending (a)112,090,714$ 103,138,378$ 92,926,641$ 84,773,362$ Plan fiduciary net position Contributions - employer 4,384,538$ 4,133,310$ 3,831,461$ 3,327,434$ Contributions - employee 1,896,896 1,783,798 1,643,398 1,474,466 Net investment income 9,095,570 (5,958,648) 9,113,755 4,760,749 Benefit payments/refunds of contributions (3,574,272) (3,075,473) (2,885,733) (2,372,023) Administrative expenses (57,691) (51,455) (42,101) (30,767) Other (402) 61,401 288 (1,200) Net Change in Fiduciary Position 11,744,639 (3,107,067) 11,661,068 7,158,659 Fiduciary Net Position, Beginning 78,352,223 81,459,290 69,798,222 62,639,563 Fiduciary Net Position, Ending (b)90,096,862 78,352,223 81,459,290 69,798,222 Net pension liability = (a)-(b)21,993,852$ 24,786,155$ 11,467,351$ 14,975,140$ Fiduciary Net Position as a Percentage of Total Pension Liability 80.38%75.97%87.66%82.34% Covered Payroll 27,072,303$ 25,497,946$ 23,477,118$ 21,063,794$ Net Pension Liability as a Percentage of Covered Payroll 81.24%97.21%48.84%71.09% FOR THE YEAR ENDED SEPTEMBER 30, 2024 TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS CITY OF SCHERTZ, TEXAS 59 2019 2018 2017 2016 2015 2014 3,421,878$ 3,301,265$ 3,073,538$ 2,855,745$ 2,724,337$ 2,558,743$ 4,898,478 4,505,483 4,111,517 3,763,562 3,556,428 3,245,266 (108,478) 34,393 416,585 139,216 120,434 (122,286) 263,015 - - - 59,193 - (2,244,447) (1,914,159) (1,843,774) (1,581,272) (1,570,211) (1,068,487) 6,230,446 5,926,982 5,757,866 5,177,251 4,890,181 4,613,236 71,981,331 66,054,349 60,296,483 55,119,232 50,229,051 45,615,815 78,211,777$ 71,981,331$ 66,054,349$ 60,296,483$ 55,119,232$ 50,229,051$ 3,163,340$ 3,033,936$ 2,793,644$ 2,627,335$ 2,542,565$ 2,403,929$ 1,380,585 1,326,518 1,232,232 1,152,864 1,095,260 1,077,097 8,093,416 (1,540,890) 5,999,805 2,602,572 53,742 1,841,586 (2,244,447) (1,914,159) (1,843,774) (1,581,272) (1,570,211) (1,068,487) (45,681) (29,768) (31,080) (29,385) (32,727) (19,219) (1,373) (1,554) (1,575) (1,583) (1,616) (1,580) 10,345,840 874,083 8,149,252 4,770,531 2,087,013 4,233,326 52,293,723 51,419,640 43,270,388 38,499,857 36,412,844 32,179,518 62,639,563 52,293,723 51,419,640 43,270,388 38,499,857 36,412,844 15,572,214$ 19,687,608$ 14,634,709$ 17,026,095$ 16,619,375$ 13,816,207$ 80.09%72.65%77.84%71.76%69.85%72.49% 19,722,641$ 18,896,766$ 17,603,310$ 16,478,620$ 15,648,114$ 15,389,154$ 78.96%104.19%83.14%103.32%106.21%89.78% 60 Fiscal Year Ended September 30,2024 2023 2022 2021 Actuarially determined contribution 5,206,428$ 4,349,322$ 4,245,872$ 3,700,948$ Contributions in relation to the actuarially determined contribution 5,206,428 4,349,322 4,245,872 3,700,948 Contribution deficiency (excess)- - - - Covered payroll 31,140,466 26,535,541 26,163,046 22,879,083 Contributions as a percentage of covered payroll 16.72%16.39%16.23%16.18% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Actuarial cost method Entry age normal Amortization method Level percentage of payroll, closed Remaining amortization period 22 Years Asset valuation method 10 year smoothed market; 12% soft corridor Inflation 2.5% Salary increases 3.60% to 11.85% including inflation Investment rate of return 6.75% Retirement age Mortality Other Information:There were no benefit changes during the year. NOTES TO SCHEDULE OF CONTRIBUTIONS Actuarially determined contribution rates are calculated as of December 31st and become effective on January 1st, 13 months and a day later. Experience-based table of rates that are specific to the City's plan of benefits. Last updated for the 2013 valuation pursuant to an experience study of the period ending 2022. Post-retirement:2019 Municpal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. Pre-retirement: PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected on a fully generational basis with scale UMP. CITY OF SCHERTZ, TEXAS SCHEDULE OF EMPLOYER CONTRIBUTIONS TEXAS MUNICIPAL RETIREMENT SYSTEM FOR THE YEAR ENDED SEPTEMBER 30, 2024 61 2020 2019 2018 2017 2016 2015 3,235,479$ 3,129,413$ 2,971,592$ 2,756,511$ 2,592,593$ 2,487,856$ 3,235,479 3,129,413 2,971,592 2,756,511 2,592,593 2,487,856 - - - - - - 20,401,412 19,520,269 18,605,654 17,347,849 16,175,988 15,486,735 15.86%16.03%15.97%15.89%16.03%16.06% 62 Measurement Date December 31,2023 2022 2021 2020 Total OPEB liability Service cost 37,901$ 73,900$ 70,429$ 50,554$ Interest on total OPEB liability 31,378 21,768 21,248 22,915 Differences in actuarial experience (5,407) (7,347) (1,360) (4,382) Change of assumptions 45,858 (462,756) 42,012 158,118 Benefit payments (16,243) (15,290) (11,739) (4,213) Net change in total OPEB liability 93,487 (389,725) 120,590 222,992 Total OPEB liability, beginning 763,943 1,153,668 1,033,078 810,086 Total OPEB liability, ending (a)857,430$ 763,943$ 1,153,668$ 1,033,078$ Covered-employee payroll 27,072,303$ 25,497,946$ 23,477,118$ 21,063,794$ Total OPEB liability as a percentage of covered-employee payroll 3.17%3.00%4.91%4.90% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Inflation Salary increases Discount rate Administrative expenses Mortality rates - service retirees Mortality rates - disabled retirees Other information FOR THE YEAR ENDED SEPTEMBER 30, 2024 SCHEDULE OF CHANGES IN TMRS OTHER POST-EMPLOYMENT BENEFIT LIABILITY CITY OF SCHERTZ, TEXAS AND RELATED RATIOS All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68. 2.50% 3.50% to 11.50% including inflation 4.05% 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. 2019 Municipal Retirees of Texas Mortality Tables with a 4 year setforward for males and a 3 year set-forward for females.In addition, a 3.5% and 3%minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the 3% floor. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement No. 75 to pay related benefits. Actuarially determined contribution rates are calculated as of December 31st and become effective on January 1st, 13 months and a day later. Note:10 years of data is required to be provided in this schedule.As of year-end, all years are not available. Additional years will be added in the future as the information becomes available. NOTES TO SCHEDULE 63 2019 2018 2017 33,528$ 37,794$ 29,926$ 26,904 21,182 20,123 (105,282) 86,276 - 148,494 (54,027) 57,257 (3,945) (3,779) (3,521) 99,699 87,446 103,785 710,387 622,941 519,156 810,086$ 710,387$ 622,941$ 19,722,641$ 18,896,766$ 17,603,310$ 4.11%3.76%3.54% 64 Measurement Date December 31,2023 2022 2021 2020 Total OPEB liability Service cost 207,231$ 230,479$ 161,830$ 141,084$ Interest on total OPEB liability 93,119 48,122 50,064 60,561 Difference in actuarial experience 28,527 (4,764) 134,106 4,341 Change of assumptions (231,625) (495,992) (191,684) 161,146 Benefit payments (100,296) (64,389) (88,569) (64,499) Net change in total OPEB liability (3,044) (286,544) 65,747 302,633 Total OPEB liability, beginning 2,245,759 2,532,303 2,466,556 2,163,923 Total OPEB liability, ending (a)2,242,715$ 2,245,759$ 2,532,303$ 2,466,556$ Covered-employee payroll 26,795,229$ 25,255,936$ 23,290,477$ 20,870,983$ Total OPEB liability as a percentage of covered-employee payroll 8.37%8.89%10.87%11.82% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Actuarial cost method Discount rate Inflation Salary increases Demographic assumptions Mortality Health care trend rates Participation rates Other information LIABILITY AND RELATED RATIOS CITY OF SCHERTZ, TEXAS SCHEDULE OF CHANGES IN CITY RETIREE HEALTH OTHER POST-EMPLOYMENT BENEFIT Note:10 years of data is required to be provided in this schedule.As of year-end,all years are not available. Additional years will be added in the future as the information becomes available. Initial rate of 7.20% declining to an ultimate rate of 4.25% after 15 years. NOTES TO SCHEDULE December 31, 2023 Based on the 2023 experience study conducted for the Texas Municipal Retirement System (TMRS). For healthy retirees,the gender-distinct 2019 Municipal Retirees of Texas mortality tables are used, with male rates multiplied by 103%and female rates multiplied by 105%. The rates are projected on a fully generational basis using the ultimate mortality improvement rates in the MP-2021 table to account for future mortality improvements. FOR THE YEAR ENDED SEPTEMBER 30, 2024 No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement No.75 to pay related benefits. For all non-Medicare retirees,25%if retiring from age 50 to 64. The discount rate changed from 4.05%as of December 31, 2022 to 3.77%as of December 31, 2023. Individual entry-age 3.77% as of December 31, 2023 2.50% 3.60% to 11.85% including inflation 65 2019 2018 2017 125,648$ 121,821$ 107,517$ 78,646 67,947 69,435 (343,086) 14,962 - 275,398 (81,106) 96,092 (59,401) (57,530) (42,189) 77,205 66,094 230,855 2,086,718 2,020,624 1,789,769 2,163,923$ 2,086,718$ 2,020,624$ 19,521,924$ 18,974,951$ 16,068,891$ 11.08%11.00%12.57% 66 THIS PAGE LEFT BLANK INTENTIONALLY SUPPLEMENTARY INFORMATION Comparative Schedules – Governmental Funds General Fund Economic Development Corporation Debt Service Fund Capital Projects Fund American Recovery Program Act Fund Combining Statements and Individual Fund Schedules - Nonmajor Governmental Funds Hotel Occupancy Fund - will account for proceeds of hotel occupancy taxes to be used strictly for those kinds of programs that promote the tourism industry. Park Fund - will account for revenues from developers' fees (in lieu of park land dedication), grants, and donations and is designed to monitor and manage improvement of the City’s park system. Tree Mitigation Fund - will account for revenues from permits, grants and donations to preserve and replace trees in the City. Treasury Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the U.S. Treasury department. Justice Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the US Department of Justice. State Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the State Forfeiture Program. Grant Fund - will account for revenue and expenditures related to federal and state grant programs. Library Advisory Board - to account for certain fees generated at the library to be used by the Board for general improvements to the Library. Historical Committee Fund - will account for funds received for the preservation of the history of the City. Capital Recovery Roadways Fund - to account for a fee assessed for capital recovery on new construction. 2024 2023 ASSETS Cash and cash equivalents 14,004,790$ 16,338,407$ Investments 2,499,161 2,438,934 Receivables (net of allowances) Taxes 3,293,402 3,352,850 Accounts and other 1,134,923 1,840,329 Due from other funds 1,376,444 644,353 Inventory 285,571 342,248 Restricted assets: Cash and cash equivalents 110,791 598,112 Total Assets 22,705,082 25,555,233 LIABILITIES Accounts payable 2,446,518 3,522,925 Accrued salaries and benefits 777,467 529,285 Customer deposits 33,027 6,652 Due to other governments 50,043 31,357 Due to other funds - 91,499 Unearned revenues 31,498 52,765 Total Liabilities 3,338,553 4,234,483 DEFERRED INFLOWS OF RESOURCES Unavailable revenues 1,418,826 2,083,134 Total Deferred Inflows of Resources 1,418,826 2,083,134 FUND BALANCES Nonspendable for: Inventory 285,571 342,248 Restricted for: Police and public safety/municipal court 409,637 355,469 Municipal court 715,579 786,902 PEG capital fees 136,899 884,536 Animal control 47,461 44,690 Scholarships 149,097 149,097 Committed for: Civic Center/CIED 1,260,939 1,155,078 Assigned for: Property replacement 1,007,626 954,151 Subsequent year's budget 2,596,149 2,564,504 Unassigned 11,338,745 12,000,941 Total Fund Balances 17,947,703 19,237,616 Total Liabilities, Deferred inflows of Resources, and Fund Balances 22,705,082$ 25,555,233$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS GENERAL FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 67 2024 2023 REVENUES Taxes 34,041,974$ 33,136,640$ Permits and fees 2,627,370 2,077,759 Service fees 2,339,769 2,124,689 Fines and fees 366,823 448,805 Intergovernmental 2,940,640 2,319,760 Investment earnings 1,251,166 1,050,211 Miscellaneous 897,538 636,278 Total Revenues 44,465,280 41,794,142 EXPENDITURES Current: General government 7,106,636 6,943,385 Public safety 23,365,331 19,492,971 Public environment 2,518,012 1,782,809 Parks and recreation 4,161,603 3,134,333 Cultural 1,429,406 1,277,825 Administration 5,688,426 4,538,699 Capital outlay 1,771,018 1,584,157 Total Expenditures 46,040,432 38,754,179 Excess (Deficiency) of Revenues Over Expenditures (1,575,152) 3,039,963 OTHER FINANCING SOURCES (USES) Transfers in 285,239 - Transfers out - (869,246) Total Other Financing Sources (Uses)285,239 (869,246) NET CHANGE IN FUND BALANCE (1,289,913) 2,170,717 FUND BALANCES - BEGINNING 19,237,616 17,066,899 FUND BALANCES - ENDING 17,947,703$ 19,237,616$ (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 68 2024 2023 ASSETS Cash and cash equivalents 36,851,691$ 29,560,533$ Investments 2,330,549 2,253,041 Receivables, net of allowances: Taxes 1,141,814 1,183,053 Accounts and other 7,949 7,949 Total Assets 40,332,003 33,004,576 LIABILITIES Accounts payable 8,807 8,742 Total Liabilities 8,807 8,742 FUND BALANCES Restricted for: Economic development 40,323,196 32,995,834 Total Fund Balances 40,323,196 32,995,834 Total Liabilities and Fund Balances 40,332,003$ 33,004,576$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS ECONOMIC DEVELOPMENT CORPORATION SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 69 2024 2023 REVENUES Taxes 6,698,059$ 6,548,941$ Investment earnings 1,868,124 1,262,346 Miscellaneous 1,101 - Total Revenues 8,567,284 7,811,287 EXPENDITURES Current: General government 384,286 264,776 Administration 557,505 593,805 Total Expenditures 941,791 858,581 Excess of Revenues Over Expenditures 7,625,493 6,952,706 OTHER FINANCING SOURCES (USES) Transfers out (298,131) - Total Other Financing Sources (Uses)(298,131) - NET CHANGE IN FUND BALANCE 7,327,362 6,952,706 FUND BALANCES - BEGINNING 32,995,834 26,043,128 FUND BALANCES - ENDING 40,323,196$ 32,995,834$ (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ECONOMIC DEVELOPMENT CORPORATION FOR THE YEAR ENDED SEPTEMBER 30, 2024 70 2024 2023 ASSETS Cash and cash equivalents 2,029,913$ 1,159,250$ Receivables, net of allowances: Taxes 195,433 164,420 Total Assets 2,225,346 1,323,670 DEFERRED INFLOWS OF RESOURCES Unavailable revenues 195,433 209,812 Total Deferred Inflows of Resources 195,433 209,812 FUND BALANCES Restricted for: Debt service 2,029,913 1,113,858 Total Fund Balances 2,029,913 1,113,858 Total Deferred Inflows of Resources and Fund Balances 2,225,346$ 1,323,670$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS DEBT SERVICE FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 71 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Property taxes 9,050,000$ 9,050,000$ 8,917,461$ (132,539)$ 7,710,299$ Investment income 185,000 185,000 195,912 10,912 105,398 Miscellaneous 100,000 100,000 221,136 121,136 181,935 Total Revenue 9,335,000 9,335,000 9,334,509 (491) 7,997,632 EXPENDITURES Debt service: Principal 5,850,000 5,850,000 5,850,000 - 5,850,000 Interest and fiscal charges 2,667,947 2,667,947 2,667,861 86 2,893,986 Bond issue costs 84,800 84,800 5,000 79,800 4,200 Total Expenditures 8,602,747 8,602,747 8,522,861 79,886 8,748,186 Excess (Deficiency) of Revenues over Expenditures 732,253 732,253 811,648 (80,377) (750,554) OTHER FINANCING SOURCES (USES) Transfers in - - 104,407 104,407 3 Total Other Financing Sources (Uses)- - 104,407 104,407 3 NET CHANGE IN FUND BALANCE 732,253 732,253 916,055 183,802 (750,551) FUND BALANCE - BEGINNING 1,113,858 1,113,858 1,113,858 - 1,864,409 FUND BALANCE - ENDING 1,846,111$ 1,846,111$ 2,029,913$ 183,802$ 1,113,858$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE DEBT SERVICE FUND BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2024 72 2024 2023 ASSETS Cash and cash equivalents 41,622,628$ 23,012,099$ Total Assets 41,622,628 23,012,099 LIABILITIES Accounts payable 78,995 253,110 Retainage payable - 5,807 Total Liabilities 78,995 258,917 FUND BALANCES Restricted for: Capital improvement 37,654,911 19,318,324 Committed for: Capital projects 3,888,722 3,434,858 Total Fund Balances 41,543,633 22,753,182 Total Liabilities and Fund Balance 41,622,628$ 23,012,099$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS CAPITAL PROJECTS FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 73 2024 2023 REVENUES Intergovernmental -$ 201,621$ Investment earnings 1,379,778 1,601,296 Total Revenues 1,379,778 1,802,917 EXPENDITURES Capital outlay 2,497,812 21,307,128 Debt service: Bond issue costs 163,613 - Total Expenditures 2,661,425 21,307,128 Excess (Deficiency) of Revenues Over Expenditures (1,281,647) (19,504,211) OTHER FINANCING SOURCES (USES) Issuance of debt 19,165,000 - Premium on issuance of debt 998,613 - Transfers in 12,892 850,880 Transfers out (104,407) (3) Total Other Financing Sources (Uses)20,072,098 850,877 NET CHANGE IN FUND BALANCE 18,790,451 (18,653,334) FUND BALANCES - BEGINNING 22,753,182 41,406,516 FUND BALANCES - ENDING 41,543,633$ 22,753,182$ (WITH COMPARTIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 74 Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeitures ASSETS Cash and cash equivalents 3,339,848$ 542,123$ 1,238,872$ 201,329$ Accounts receivable, net of allowance 100,010 - - - Total Assets 3,439,858 542,123 1,238,872 201,329 LIABILITIES Accounts payable - - 3,500 - Due to other funds - - - - Total Liabilities - - 3,500 - FUND BALANCES Restricted for: Tourism development 3,439,858 - - - Parks and tree mitigation - 542,123 1,235,372 - Police forfeiture - - - 201,329 Roadways - - - - Historical Committee and library - - - - Unassigned - - - - Total Fund Balances 3,439,858 542,123 1,235,372 201,329 Total Liabilities and Fund Balances 3,439,858$ 542,123$ 1,238,872$ 201,329$ Special Revenue Funds CITY OF SCHERTZ, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 75 Capital Projects Fund Library Historical Capital Total Nonmajor Justice State Grant Advisory Committee Recovery Governmental Forfeitures Forfeitures Fund Board Fund Roadways Funds 230,722$ 79,027$ 377,859$ 75,962$ 26,868$ 4,654,797$ 10,767,407$ - - - - - - 100,010 230,722 79,027 377,859 75,962 26,868 4,654,797 10,867,417 - - - - 1,437 - 4,937 - - 644,353 - - - 644,353 - - 644,353 - 1,437 - 649,290 - - - - - - 3,439,858 - - - - - - 1,777,495 230,722 79,027 - - - - 511,078 - - - - - 4,654,797 4,654,797 - - - 75,962 25,431 - 101,393 - - (266,494) - - - (266,494) 230,722 79,027 (266,494) 75,962 25,431 4,654,797 10,218,127 230,722$ 79,027$ 377,859$ 75,962$ 26,868$ 4,654,797$ 10,867,417$ Special Revenue Funds 76 Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeiture REVENUES Occupancy tax 849,265$ -$ -$ -$ Permits and fees - 446,138 555,380 - Service fees - - - - Fines and fees - - - 195,925 Intergovernmental - - - - Investment earnings 154,833 8,975 62,728 - Miscellaneous - - - - Total Revenues 1,004,098 455,113 618,108 195,925 EXPENDITURES Current: General government 52,318 - - - Public safety - - - - Public environment - - 81,429 - Cultural - - - - Administration 80,265 - - - Capital outlay 48,071 - - - Total Expenditures 180,654 - 81,429 - NET CHANGE IN FUND BALANCES 823,444 455,113 536,679 195,925 FUND BALANCES - BEGINNING 2,616,414 87,010 698,693 5,404 FUND BALANCES - ENDING 3,439,858$ 542,123$ 1,235,372$ 201,329$ Special Revenue Funds CITY OF SCHERTZ, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 77 Capital Projects Fund Library Historical Capital Total Nonmajor Justice State Grant Advisory Committee Recovery Governmental Forfeitures Forfeitures Fund Board Fund Roadways Funds -$ -$ -$ -$ -$ -$ 849,265$ - - - - - - 1,001,518 - - - 19,008 215 1,483,039 1,502,262 23,519 4,707 - - - - 224,151 - - 378,480 - - - 378,480 11,312 - - 4,115 - 217,401 459,364 - - - 69 - - 69 34,831 4,707 378,480 23,192 215 1,700,440 4,415,109 - - - - 4,217 - 56,535 43,544 - - - - - 43,544 - - - - - - 81,429 - - - 16,880 - - 16,880 - - - - - - 80,265 - - - 6,585 - 57,305 111,961 43,544 - - 23,465 4,217 57,305 390,614 (8,713) 4,707 378,480 (273) (4,002) 1,643,135 4,024,495 239,435 74,320 (644,974) 76,235 29,433 3,011,662 6,193,632 230,722$ 79,027$ (266,494)$ 75,962$ 25,431$ 4,654,797$ 10,218,127$ Special Revenue Funds 78 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Occupancy tax 800,000$ 800,000$ 849,265$ 49,265$ 1,059,808$ Investment earnings 101,500 101,500 154,833 53,333 92,825 Total Revenues 901,500 901,500 1,004,098 102,598 1,152,633 EXPENDITURES Current: General government 180,600 137,600 52,318 85,282 107,656 Administration 80,265 80,265 80,265 - 69,915 Capital outlay - 43,000 48,071 (5,071) 5,266 Total Expenditures 260,865 260,865 180,654 80,211 182,837 NET CHANGE IN FUND BALANCE 640,635 640,635 823,444 182,809 969,796 FUND BALANCE - BEGINNING 2,616,414 2,616,414 2,616,414 - 1,646,618 FUND BALANCE - ENDING 3,257,049$ 3,257,049$ 3,439,858$ 182,809$ 2,616,414$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL HOTEL OCCUPANCY FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 79 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Licenses and permits 100,000$ 100,000$ 446,138$ 346,138$ 203,500$ Investment earnings - - 8,975 8,975 9,057 Total Revenues 100,000 100,000 455,113 355,113 212,557 EXPENDITURES Capital outlay 100,000 100,000 - 100,000 387,068 Total Expenditures 100,000 100,000 - 100,000 387,068 NET CHANGE IN FUND BALANCE - - 455,113 255,113 (174,511) FUND BALANCE - BEGINNING 87,010 87,010 87,010 - 261,521 FUND BALANCE - ENDING 87,010$ 87,010$ 542,123$ 455,113$ 87,010$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL PARK FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 80 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative) Amounts REVENUES Licenses and permits 50,000$ 50,000$ 555,380$ 505,380$ 48,065$ Investment earnings 35,750 35,750 62,728 26,978 35,600 Total Revenues 85,750 85,750 618,108 532,358 83,665 EXPENDITURES Current: Parks and recreation 75,000 75,000 81,429 (6,429) 93,032 Total Expenditures 75,000 75,000 81,429 (6,429) 93,032 NET CHANGE IN FUND BALANCE 10,750 10,750 536,679 525,929 (9,367) FUND BALANCE - BEGINNING 698,693 698,693 698,693 -708,060 FUND BALANCE - ENDING 709,443$ 709,443$ 1,235,372$ 525,929$ 698,693$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL TREE MITITGATION FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 81 2024 2023 REVENUES Fines and fees 195,925$ -$ Total Revenues 195,925 - EXPENDITURES Total Expenditures - - NET CHANGE IN FUND BALANCE 195,925 - FUND BALANCE - BEGINNING 5,404 5,404 FUND BALANCE - ENDING 201,329$ 5,404$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES TREASURY FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 82 2024 2023 REVENUES Fines and fees 23,519$ 141,539$ Investment earnings 11,312 8,305 Total Revenues 34,831 149,844 EXPENDITURES Current: Public safety 43,544 44,982 Total Expenditures 43,544 44,982 NET CHANGE IN FUND BALANCE (8,713) 104,862 FUND BALANCE - BEGINNING 239,435 134,573 FUND BALANCE - ENDING 230,722$ 239,435$ (WITH COMPARATIVE TOTALS FOR 2023) FOR THE YEAR ENDED SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES JUSTICE FORFEITURES FUND AND CHANGES IN FUND BALANCE 83 2024 2023 REVENUES Fines and fees 4,707$ 69,541$ Total Revenues 4,707 69,541 EXPENDITURES Total Expenditures - - NET CHANGE IN FUND BALANCE 4,707 69,541 FUND BALANCE - BEGINNING 74,320 4,779 FUND BALANCE - ENDING 79,027$ 74,320$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES STATE FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 84 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Service fees 20,000$ 20,000$ 19,008$ (992)$ 20,318$ Investment earnings 1,200 1,200 4,115 2,915 3,463 Miscellaneous - - 69 69 8 Total Revenues 21,200 21,200 23,192 1,992 23,789 EXPENDITURES Current: Cultural 22,200 22,200 16,880 5,320 17,123 Capital outlay 7,000 7,000 6,585 415 - Total Expenditures 29,200 29,200 23,465 5,735 17,123 NET CHANGE IN FUND BALANCE (8,000) (8,000) (273) 7,727 6,666 FUND BALANCE - BEGINNING 76,235 76,235 76,235 - 69,569 FUND BALANCE - ENDING 68,235$ 68,235$ 75,962$ 7,727$ 76,235$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPEDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL LIBRARY ADVISORY BOARD FOR THE YEAR ENDED SEPTEMBER 30, 2024 85 Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Sale of merchandise 1,000$ 1,000$ 215$ (785)$ 199$ Miscellaneous - - - - 2,244 Total Revenues 1,000 1,000 215 (785) 2,443 EXPENDITURES Current: General government 9,250 9,250 4,217 5,033 9,159 Total Expenditures 9,250 9,250 4,217 5,033 9,159 Excess of Revenues Over Expenditures (8,250) (8,250) (4,002) 4,248 (6,716) OTHER FINANCING SOURCES (USES) Transfers in 10,750 10,750 - (10,750) 9,161 Total Other Financing Sources (Uses)10,750 10,750 - (10,750) 9,161 NET CHANGE IN FUND BALANCE 2,500 2,500 (4,002) (6,502) 2,445 FUND BALANCE - BEGINNING 29,433 29,433 29,433 - 26,988 FUND BALANCE - ENDING 31,933$ 31,933$ 25,431$ (6,502)$ 29,433$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL HISTORICAL COMMITTEE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 86 2024 2023 REVENUES Service fees 1,483,039$ 661,078$ Investment earnings 217,401 133,917 Total Revenues 1,700,440 794,995 EXPENDITURES Capital outlay 57,305 342,687 Total Expenditures 57,305 342,687 NET CHANGE IN FUND BALANCE 1,643,135 452,308 FUND BALANCE - BEGINNING 3,011,662 2,559,354 FUND BALANCE - ENDING 4,654,797$ 3,011,662$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES CAPITAL RECOVERY ROADWAYS FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 87 STATISTICAL SECTION THIS PAGE LEFT BLANK INTENTIONALLY STATISTICAL SECTION (Unaudited) This part of the City of Schertz, Texas Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. 88 – 97 Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources. 98 – 104 Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 105 – 113 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 114 – 115 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 116 – 123 2015 2016 2017 2018 Governmental activities Net investment in capital assets 68,125,738$ 74,237,004$ 84,537,238$ 89,266,885$ Restricted 13,343,280 17,095,325 20,437,116 23,391,047 Unrestricted 1,640,519 2,231,341 1,673,567 2,351,236 Total Governmental Activities Net Position 83,109,537$ 93,563,670$ 106,647,921$ 115,009,168$ Business-type activities Net investment in capital assets 59,625,205$ 64,210,231$ 70,361,035$ 64,871,629$ Restricted - - 10,565,463 12,626,526 Unrestricted 14,243,922 15,737,470 20,781,291 20,870,671 Total Business-Type Activities Net Position 73,869,127$ 79,947,701$ 101,707,789$ 98,368,826$ Primary government Net investment in capital assets 127,750,943$ 138,447,235$ 154,898,273$ 154,138,514$ Restricted 13,343,280 17,095,325 20,437,116 23,391,047 Unrestricted 15,884,441 17,968,811 22,454,858 35,848,433 Total Primary Government Net Position 156,978,664$ 173,511,371$ 197,790,247$ 213,377,994$ NET POSITION BY COMPONENT CITY OF SCHERTZ, TEXAS Fiscal Year (UNAUDITED) (ACCRUAL BASIS OF ACCOUNTING) LAST TEN FISCAL YEARS 88 TABLE 1 2019 2020 2021 2022 2023 2024 89,869,766$ 88,959,102$ 98,444,714$ 109,746,340$ 136,442,093$ 142,891,901$ 28,088,355 28,664,438 28,342,438 32,745,688 40,311,118 50,212,797 2,920,717 4,157,801 10,744,127 11,055,015 7,768,985 7,191,430 120,878,838$ 121,781,341$ 137,531,279$ 153,547,043$ 184,522,196$ 200,296,128$ 68,271,075$ 75,969,319$ 83,941,882$ 94,997,863$ 114,831,425$ 125,867,091$ 13,232,638 15,071,599 5,408,320 5,408,320 6,640,756 6,640,756 33,254,008 30,570,717 39,406,798 42,791,680 39,140,966 41,033,805 114,757,721$ 121,611,635$ 128,757,000$ 143,197,863$ 160,613,147$ 173,541,652$ 158,140,841$ 164,928,421$ 182,386,596$ 204,744,203$ 251,273,518$ 268,758,992$ 41,320,993 43,736,037 33,750,758 38,154,008 46,951,874 56,853,553 36,174,725 34,728,518 50,150,925 53,846,695 46,909,951 48,225,235 235,636,559$ 243,392,976$ 266,288,279$ 296,744,906$ 345,135,343$ 373,837,780$ Fiscal Year 89 2015 2016 2017 2018 Expenses Governmental activities: General government 6,443,227$ 6,557,778$ 6,253,926$ 7,421,918$ Public safety 10,836,712 12,141,968 13,061,120 13,899,278 Public environment 3,876,644 4,147,653 4,460,540 4,930,723 Parks and recreation 2,164,604 2,034,964 2,859,974 2,707,292 Cultural 892,194 954,871 1,004,747 1,042,085 Health 470,468 570,204 776,494 724,780 Administration 1,845,877 1,954,276 3,052,102 3,067,983 Interest and other fees 2,226,635 2,240,783 2,355,714 2,125,687 Total Governmental Activities Expenses 28,756,361 30,602,497 33,824,617 35,919,746 Business-type activities: Water and sewer 18,440,959 20,269,111 21,346,078 23,579,854 EMS 4,719,526 5,004,110 6,006,178 6,110,407 Total Business-Type Activities Expenses 23,160,485 25,273,221 27,352,256 29,690,261 Total Primary Government Expenses 51,916,846 55,875,718 61,176,873 65,610,007 Program Revenues Governmental activities: Charges for services: General government 1,840,547 1,507,252 874,737 1,013,698 Public safety 2,603,476 2,415,537 4,131,548 4,104,911 Public environment - - - - Parks and recreation 794,003 788,727 544,460 640,231 Cultural 325,178 326,079 330,412 313,668 Health 26,744 30,308 29,742 27,930 Operating grants and contributions 336,252 342,485 552,878 776,942 Capital grants and contributions 5,509,530 6,227,664 10,043,483 4,744,489 Total Governmental Activities Program Revenues 11,435,730 11,638,052 16,507,260 11,621,869 Business-type activities: Charges for services: Water and sewer 20,700,369 22,003,794 25,390,713 27,099,237 EMS 4,415,126 5,921,223 6,366,894 6,092,559 Capital grants and contributions 4,158,552 2,831,126 6,111,474 3,132,348 Total Business-Type Activities Program Revenues 29,274,047 30,756,143 37,869,081 36,324,144 Total Primary Government Program Revenues 40,709,777 42,394,195 54,376,341 47,946,013 Net (expense) revenue: Governmental activities (17,320,631) (18,964,445) (17,317,357) (24,297,877) Business-type activities 6,113,562 5,482,922 10,516,825 6,633,883 Total Primary Government Net Expense (11,207,069)$ (13,481,523)$ (6,800,532)$ (17,663,994)$ Fiscal Year CITY OF SCHERTZ, TEXAS CHANGE IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 90 TABLE 2 2019 2020 2021 2022 2023 2024 6,534,013$ 10,310,363$ 7,298,193$ 7,093,652$ 8,244,956$ 8,678,145$ 15,448,886 16,575,191 19,008,871 19,580,703 22,195,399 22,719,864 5,495,192 8,825,099 5,364,408 8,545,834 6,188,351 8,802,846 3,022,278 3,012,134 3,395,458 3,543,978 4,253,278 5,539,108 1,119,650 1,089,564 1,087,975 1,168,815 1,380,793 1,520,759 516,890 596,288 - - - - 3,853,255 3,419,407 4,360,229 4,455,947 5,363,700 6,343,146 2,196,180 2,028,065 1,797,520 2,490,474 2,555,917 2,508,098 38,186,344 45,856,111 42,312,654 46,879,403 50,182,394 56,111,966 25,608,390 24,349,219 25,280,964 27,833,986 30,088,159 32,088,184 6,529,631 6,051,296 7,784,670 8,234,500 10,176,945 11,718,474 32,138,021 30,400,515 33,065,634 36,068,486 40,265,104 43,806,658 70,324,365 76,256,626 75,378,288 82,947,889 90,447,498 99,918,624 947,538 836,246 651,211 686,470 470,879 418,302 3,177,329 3,276,129 3,079,945 3,922,957 4,067,387 4,068,931 138,920 850,201 902,712 798,955 661,078 2,038,419 484,495 331,174 528,886 652,727 753,302 932,437 311,575 299,944 285,792 310,859 315,222 324,597 21,101 26,304 - - - - 692,042 2,113,673 1,925,939 3,970,029 2,425,937 3,579,794 1,319,793 531,096 7,959,576 6,987,788 18,456,911 3,293,373 7,092,793 8,264,767 15,334,061 17,329,785 27,150,716 14,655,853 27,333,475 29,709,279 27,724,929 30,677,566 31,589,783 32,562,394 6,596,618 6,114,891 7,709,027 9,420,909 9,503,821 10,231,081 1,975,524 292,408 6,935,191 6,143,957 14,180,619 8,431,343 35,905,617 36,116,578 42,369,147 46,242,432 55,274,223 51,224,818 42,998,410 44,381,345 57,703,208 63,572,217 82,424,939 65,880,671 (31,093,551) (37,591,344) (26,978,593) (29,549,618) (23,031,678) (41,456,113) 3,767,596 5,716,063 9,303,513 10,173,946 15,009,119 7,418,160 (27,325,955)$ (31,875,281)$ (17,675,080)$ (19,375,672)$ (8,022,559)$ (34,037,953)$ Fiscal Year 91 2015 2016 2017 2018 General Revenues and Other Changes in Net Position Governmental activities: Taxes Ad valorem 14,139,037$ 15,131,997$ 16,166,006$ 17,018,950$ Sales 10,315,125 10,921,489 10,844,503 12,668,555 Franchise fees 2,263,783 2,250,815 2,208,373 2,393,182 Hotel/motel 563,734 544,871 499,466 520,424 Mixed drink 43,656 43,073 42,699 43,395 Investment income 56,820 187,847 448,408 909,985 Miscellaneous 197,881 309,275 182,754 283,496 Transfers (42,235) 29,211 9,399 19,186 Total Governmental Activities 27,537,801 29,418,578 30,401,608 33,857,173 Business-type activities: Interest and investment earnings 47,728 102,642 211,466 532,367 Miscellaneous 344,731 522,221 475,733 453,374 Transfers 42,235 (29,211) (9,399) (19,186) Total Business-Type Activities 434,694 595,652 677,800 966,555 Total Primary Government 27,972,495 30,014,230 31,079,408 34,823,728 Change in Net Position Governmental activities 10,217,170 10,454,133 13,084,251 9,559,296 Business-type activities 6,548,256 6,078,574 11,194,625 7,600,438 Total Primary Government 16,765,426$ 16,532,707$ 24,278,876$ 17,159,734$ Source: City financial statements Fiscal Year (UNAUDITED) LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) CHANGE IN NET POSITION CITY OF SCHERTZ, TEXAS 92 TABLE 2 2019 2020 2021 2022 2023 2024 19,151,005$ 19,844,912$ 21,463,804$ 22,495,628$ 25,118,429$ 27,147,745$ 12,506,879 14,432,152 16,838,731 18,075,733 19,646,841 20,095,955 2,357,150 2,305,225 2,305,108 2,574,041 2,593,660 2,354,657 514,679 268,946 518,921 804,132 1,059,808 849,265 60,518 70,139 68,730 83,391 88,347 93,524 1,470,258 804,674 104,613 709,898 4,678,690 5,569,055 984,257 767,779 1,408,270 1,138,775 820,465 1,119,844 (81,525) - - (316,216) - - 36,963,221 38,493,827 42,708,177 45,565,382 54,006,240 57,230,045 855,216 431,555 68,354 314,546 1,927,277 4,535,559 267,788 706,296 754,268 675,739 479,479 974,786 81,525 - - 316,216 - - 1,204,529 1,137,851 822,622 1,306,501 2,406,756 5,510,345 38,167,750 39,631,678 43,530,799 46,871,883 56,412,996 62,740,390 5,869,670 902,503 15,729,584 16,015,764 30,975,153 15,773,932 4,972,125 6,853,914 10,126,135 11,480,447 17,415,284 12,928,505 10,841,795$ 7,756,417$ 25,855,719$ 27,496,211$ 48,390,437$ 28,702,437$ Fiscal Year 93 2015 2016 2017 2018 General fund Non-spendable 117,084$ 220,503$ 98,263$ 94,876$ Restricted 1,748,374 1,929,636 1,994,905 2,027,125 Committed - - - - Assigned 785,005 752,503 854,198 3,080,557 Unassigned 7,280,240 8,509,467 9,976,169 12,548,013 Total general fund 9,930,703$ 11,412,109$ 12,923,535$ 17,750,571$ All other governmental funds Restricted 21,191,968$ 27,252,908$ 35,721,031$ 37,772,240$ Committed - 342,519 454,376 454,376 Assigned 6,657 6,743 - - Unassigned - - - - Total all other governmental funds 21,198,625$ 27,602,170$ 36,175,407$ 38,226,616$ Source: Balance Sheets - Governmental Funds in City's ACFRs. CITY OF SCHERTZ, TEXAS LAST TEN FISCAL YEARS Fiscal Year Fiscal Year (UNAUDITED) (MODIFIED ACCRUAL BASIS OF ACCOUNTING) FUND BALANCES OF GOVERNMENTAL FUNDS 94 TABLE 3 2019 2020 2021 2022 2023 2024 131,925$ 114,787$ 162,463$ 182,186$ 342,248$ 285,571$ 2,196,037 1,996,357 2,151,411 2,260,350 2,220,694 1,458,673 - 687,780 907,676 1,021,594 1,155,078 1,260,939 5,580,626 1,972,479 1,501,398 1,356,230 3,518,655 3,603,775 9,228,612 12,197,575 11,755,619 12,246,539 12,000,941 11,338,745 17,137,200$ 16,968,978$ 16,478,567$ 17,066,899$ 19,237,616$ 17,947,703$ 39,009,399$ 32,024,252$ 33,329,710$ 69,222,391$ 60,666,303$ 91,307,033$ 687,779 4,071,942 7,985,798 5,543,146 3,888,722 3,888,722 - - - - - - - (2,071,518) (675,043) (648,630) (644,974) (266,494) 39,697,178$ 34,024,676$ 40,640,465$ 74,116,907$ 63,910,051$ 94,929,261$ Fiscal Year 95 2015 2016 2017 2018 Revenues Taxes 27,348,297$ 28,865,727$ 29,720,578$ 32,632,702$ Permits and fees 1,731,302 1,493,336 2,540,045 2,557,056 Service fees 1,797,151 1,789,321 2,132,299 2,159,193 Fines and fees 1,534,588 1,441,474 1,217,621 1,049,989 Intergovernmental 393,607 401,494 397,073 609,131 Other revenue 689,805 1,741,436 1,897,153 1,761,285 Total Revenues 33,494,750 35,732,788 37,904,769 40,769,356 Expenditures Current: General government 5,582,441 5,657,998 5,394,918 6,327,133 Public safety 10,158,401 11,048,767 11,870,636 12,728,222 Public environment 952,663 1,007,326 1,128,979 1,136,052 Parks and recreation 1,658,197 1,528,356 1,885,915 1,697,872 Cultural 821,146 869,162 921,870 955,153 Health 404,008 480,175 672,934 628,054 Administration 2,056,646 2,015,573 2,912,855 3,015,239 Capital outlay 2,314,668 10,192,398 5,492,196 7,708,625 Debt service: Principal 3,918,008 4,040,975 4,473,174 4,744,116 Interest and fiscal charges 2,112,746 1,896,911 2,113,679 2,099,190 Bond issue costs 7,992 449,358 214,280 129,417 Payment to refund agent - - - - Total Expenditures 29,986,916 39,186,999 37,081,436 41,169,073 Excess of Revenues Over (Under) Expenditures 3,507,834 (3,454,211) 823,333 (399,717) Other Financing Sources (Uses) Bond & debt issuances 245,000 10,750,000 8,870,000 4,887,829 Refunding bond issuance - 4,185,000 - 6,035,000 Premium (discount) on bond issue - 590,432 381,931 269,212 Payment to refund agent - (4,215,482) - (6,159,623) Transfer in 989,120 863,583 438,803 777,487 Transfer out (1,031,355) (834,371) (429,404) (758,302) Net Other Financing Sources (Uses)202,765 11,339,162 9,261,330 5,051,603 Net Change in Fund Balances 3,710,599$ 7,884,951$ 10,084,663$ 4,651,886$ Debt Service as a Percentage of Noncapital Expenditures 21.3% 20.5% 20.4% 22.2% Source: Statement of Revenues, Expenditures, and Changes in Fund Balance for Governmental Funds. Fiscal Year CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS CITY OF SCHERTZ, TEXAS (UNAUDITED) (MODIFIED ACCRUAL BASIS OF ACCOUNTING) LAST TEN FISCAL YEARS 96 TABLE 4 2019 2020 2021 2022 2023 2024 34,590,008$ 36,802,913$ 41,150,087$ 43,905,170$ 48,455,688$ 50,506,759$ 1,635,461 1,807,264 1,812,895 2,341,493 2,329,324 3,628,888 2,070,293 2,583,598 2,540,995 2,953,707 2,806,284 3,842,031 953,614 880,657 643,482 754,558 659,885 590,974 1,057,681 951,604 4,582,874 4,247,523 3,061,631 4,013,661 2,454,515 1,572,473 1,512,883 1,848,673 5,499,155 6,688,899 42,761,572 44,598,509 52,243,216 56,051,124 62,811,967 69,271,212 5,881,647 10,364,369 6,580,915 6,515,632 7,324,976 7,547,457 13,985,443 15,366,593 18,107,418 19,098,373 19,579,764 23,408,875 1,112,041 1,270,894 1,382,185 1,766,558 1,782,809 2,599,441 2,393,487 2,102,083 2,534,679 2,659,914 3,227,365 4,161,603 1,018,109 1,044,891 1,059,984 1,159,024 1,294,948 1,446,286 498,871 589,616 - - - - 3,795,233 3,353,634 4,459,223 4,597,488 5,202,419 6,326,196 9,083,572 9,276,886 5,215,256 13,096,740 24,142,094 5,075,332 4,565,000 4,929,544 4,955,000 4,805,000 5,850,000 5,850,000 2,069,215 2,136,523 1,801,467 1,779,157 2,893,986 2,667,861 189,082 4,200 140,140 558,911 4,200 168,613 5,489,912 - - - - - 50,081,612 50,439,233 46,236,267 56,036,797 71,302,561 59,251,664 (7,320,040) (5,840,724) 6,006,949 14,327 (8,490,594) 10,019,548 4,620,000 - 136,535 31,540,000 - 19,165,000 5,225,000 - 7,555,000 4,070,000 - - 640,115 - 629,992 3,200,544 - 998,613 - - (8,223,452) (4,443,881) - - 120,503 4,500,169 6,395,386 3,339,565 869,840 402,538 (202,028) (4,500,169) (6,375,032) (3,655,781) (869,249) (402,538) 10,403,590 - 118,429 34,050,447 591 20,163,613 3,083,550$ (5,840,724)$ 6,125,378$ 34,064,774$ (8,490,003)$ 30,183,161$ 17.3% 16.2% 19.9% 17.1% 30.3% 17.6% Fiscal Year 97 Fiscal Property Sales & Use Franchise Mixed Year Tax Tax Tax Beverage 2015 14,161,999$ 10,315,125$ 2,263,783$ 43,553$ 2016 15,105,480 10,921,489 2,250,815 43,072 2017 16,125,537 10,844,503 2,208,373 42,668 2018 17,007,148 12,668,555 2,393,182 43,384 2019 19,150,782 12,506,879 2,357,150 60,518 2020 19,726,451 14,432,152 2,305,225 70,139 2021 21,418,597 16,838,731 2,305,108 68,730 2022 22,367,873 18,075,733 2,574,041 83,391 2023 25,067,032 19,646,841 2,593,660 88,347 2024 27,122,341 20,095,955 2,354,657 93,524 CITY OF SCHERTZ, TEXAS GOVERNMENTAL FUNDS TAX REVENUES BY SOURCE LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 98 TABLE 5 Hotel Bingo Occupancy Total 103$ 563,734$ 27,348,297$ 1 544,870 28,865,727 31 499,466 29,720,578 11 520,424 32,632,704 24 514,679 34,590,032 24 268,946 36,802,937 24 518,921 41,150,111 24 804,132 43,905,194 - 1,059,808 48,455,688 - 849,265 50,515,742 99 TABLE 6 Fiscal Year Total Water &Water & Water & Sewer Ended Sewer Consumption Sewer Initial Rate Per September 30, (In Gallons)Base Rate 1,000 Gallons 2024 2,425,608,700 42.35 8.41 2023 2,363,742,000 40.85 8.13 2022 1,700,418,300 39.04 7.79 2021 1,629,336,300 38.15 6.97 2020 1,982,664,200 38.15 6.97 2019 1,622,930,500 37.15 6.84 2018 1,583,312,400 35.61 6.53 2017 1,583,462,300 34.35 6.21 2016 1,509,250,000 30.11 5.73 2015 1,472,948,300 26.54 5.43 *Source: Schertz Utility System CITY OF SCHERTZ, TEXAS TOTAL WATER AND SEWER CONSUMPTION AND RATES LAST TEN FISCAL YEARS 100 TABLE 7 TAXPAYERS Total Water Consumption (In Gallons)Rank Percentage of Total City Water Consumption Total Water Consumption (In Gallons)Rank Percentage of Total City Water Consumption City of Cibolo 15,596,800 1 0.64% WHC Schertz Apts, LLC 14,016,600 2 0.47% Ranger Excavating 11,362,000 3 0.45% Crossvine Master Community 10,860,900 4 0.39% Sycamore Creek Apartments 9,379,300 5 0.33%9,908,400 4 Comal ISD School 8,121,500 8 0.33% Pecan Grove TxLLC 8,072,100 9 0.33%7,717,900 8 0.50% Homestead Residential Master 7,712,300 10 0.32%0.00% Caterpillar Inc 15,705,500 1 1.01% Schertz 1518 11,373,500 2 0.73% Beck Readymix 9,916,200 3 0.64% SYSCO 8,754,100 5 0.56% Big Time Management Properties 8,497,800 6 0.55% Sebastian Apartments 8,002,100 7 0.52% City of Schertz (Ball Park)7,271,400 9 0.47% Caterpillar Inc 6,426,400 10 0.41% TOTAL 85,121,500 3.27%93,573,300 5.39% Total City Water Consumption 2,425,608,700 1,552,387,300 *Source: Schertz Utility System 2024 2015 CITY OF SCHERTZ, TEXAS PRINCIPAL WATER AND SEWER CONSUMERS LAST TEN FISCAL YEARS 101 TABLE 8 Schertz- Cibolo- Fiscal Basic Debt Universal Comal Year Rate Service Total City ISD ISD 2024 0.3324 0.1548 0.4872 1.1392 1.2746 2023 0.3470 0.1480 0.4950 1.3246 1.2746 2022 0.3517 0.1604 0.5121 1.3950 1.2920 2021 0.3470 0.1651 0.5121 1.4106 1.2757 2020 0.3496 0.1650 0.5146 1.4200 1.3200 2019 0.3497 0.1649 0.5146 1.4900 1.3200 2018 0.3248 0.1662 0.4910 1.4900 1.3900 2017 0.3168 0.1743 0.4911 1.4700 1.3900 2016 0.3159 0.1752 0.4911 1.4900 1.3900 2015 0.3164 0.1810 0.4974 1.4900 1.3900 Community Fiscal Bexar Hospital River College Comal Guadalupe Year County District Authority District County County 2024 0.2763 0.2762 0.0184 0.1492 0.2262 0.2731 2023 0.2624 0.2762 0.0184 0.1492 0.2847 0.3439 2022 0.2763 0.2762 0.0186 0.1492 0.3140 0.3799 2021 0.2624 0.2762 0.0186 0.1492 0.3224 0.3854 2020 0.2774 0.2762 0.0186 0.1492 0.3224 0.3319 2019 0.2774 0.2762 0.0186 0.1492 0.2952 0.3319 2018 0.2928 0.2762 0.0173 0.1492 0.3078 0.3799 2017 0.2928 0.2762 0.0173 0.1492 0.2928 0.3851 2016 0.2929 0.2762 0.0173 0.1492 0.2929 0.3851 2015 0.2929 0.2762 0.0178 0.1492 0.2929 0.3941 *Source: Guadalupe, Bexar, and Comal Appraisal Districts Overlapping Counties Bexar City Direct Rates Overlapping School Districts CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) 102 TABLE 9 Percentage Percentage of of Total City Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value SYSCO Central Texas 156,322,530$ 1 2.32%100,587,449$ 2 3.31% Sun Life Assurance Company of Canada 112,840,728 2 1.67% Caterpillar Inc.106,594,902 3 1.58%157,733,450 1 5.19% Amazon Com Services Inc 80,229,218 4 1.19% Rebublic Beverage Company 68,123,480 5 1.01%48,082,040 3 1.58% HGIT Schertz Parkway LP 61,550,582 6 0.91% Eastgroup Properties LP 43,686,637 7 0.65% WHC Schertz Apts LLC 35,174,800 8 0.52% DG Industrial Portfolio II Property Owner LP 32,374,472 9 0.48% AR AMZ 1150 Schwab RD LLC 28,910,120 10 0.43% San Antonio MTA LP 23,253,974 4 0.77% GE Oil & Gas Inc.19,500,000 5 0.64% Visionary Properties 18,058,140 6 0.59% Wal-Mart Real Estate Business Trust 12,459,300 7 0.41% H.E.Butt Grocery Co.11,301,240 8 0.37% EM Limited Partnership 9,875,405 9 0.33% Case Cameron LLC 5,878,860 10 0.19% Totals 725,807,469$ 10.77% 406,729,858$ 13.39% Total Taxable Assessed Value 6,740,344,392$ 3,037,267,611$ *Source: Guadalupe, Bexar, and Comal Appraisal Districts 2024 2015 CITY OF SCHERTZ, TEXAS PRINCIPAL PROPERTY OF TAX PAYERS CURRENT YEAR AND NINE YEARS AGO 103 THIS PAGE LEFT BLANK INTENTIONALLY TABLE 10 Fiscal Year Taxes Levied Collections In Ended for the % of Subsequent % of September 30,Fiscal Year Amount Levy Years Amount Levy 2024 28,354,039$ 28,023,427$ 98.83%- 28,023,427$ 98.83% 2023 26,144,518 25,757,953 98.52%57,110 25,815,063 98.74% 2022 22,951,478 22,775,565 99.23%110,107 22,885,672 99.71% 2021 22,011,090 21,787,625 98.98%24,329 21,811,954 99.10% 2020 20,854,329 20,758,493 99.54%82,648 20,841,141 99.94% 2019 19,922,568 19,825,244 99.51%91,224 19,916,468 99.97% 2018 18,010,824 17,899,825 99.38%74,732 17,974,557 99.80% 2017 17,356,822 17,241,556 99.34%74,366 17,314,231 99.75% 2016 16,238,180 16,160,248 99.52%59,084 16,218,083 99.88% 2015 14,793,867 14,738,760 99.63%45,622 14,783,490 99.93% Collected Within Total Collections Fiscal Year of Levy To Date CITY OF SCHERTZ, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) 104 Fiscal Year Taxable Ended Value Residential Commercial September 30,January 1,Property Property 2024 2023 4,664,462,438$ 2,345,387,513$ 2023 2022 4,734,929,478 2,047,253,554 2022 2021 3,618,134,708 1,317,486,482 2021 2020 3,060,963,760 1,505,592,717 2020 2019 3,004,686,341 1,613,615,732 2019 2018 2,860,333,982 1,401,636,211 2018 2017 2,049,067,806 2,344,365,139 2017 2016 1,895,085,016 2,269,590,522 2016 2015 1,702,601,947 2,087,223,204 2015 2014 1,568,651,309 1,793,803,709 *Taxable Assessed Value is before any applicable freeze adjustments. Source: Bexar, Comal and Guadalupe County Appraisal Districts. CITY OF SCHERTZ, TEXAS TAXABLE ASSESSED VALUE LAST TEN FISCAL YEARS (UNAUDITED) 105 TABLE 11 Total Taxable Total Tax-Exempt Other Assessed Direct Property Property Value*Tax Rate (386,038,551)$ 222,037,649$ 7,617,926,151$ 0.4872$ (784,132,143) 742,293,503 6,740,344,392 0.4950 (961,929,765) 232,196,469 4,205,887,894 0.5121 (716,028,336) 276,109,231 4,126,637,372 0.5121 (716,028,336) 250,185,870 4,152,459,607 0.5146 (621,773,006) 260,571,835 3,900,769,022 0.5146 (757,265,921) 146,860,809 3,783,027,833 0.4911 (649,173,041) 132,002,406 3,647,504,903 0.4911 (544,328,535) 130,353,515 3,375,850,131 0.4974 (460,271,461) 135,084,054 3,037,267,611 0.4974 106 General Certificates Certificates Fiscal Obligation of Tax Financing Revenue of Year Bonds Obligation Notes Arrangement Bonds Obligation 2024 49,860,745$ 44,612,349$ -$ 54,614$ -$ 22,590,898$ 2023 54,504,618 25,983,440 - 81,921 - 23,529,237 2022 58,837,302 27,869,333 - 109,228 - 24,216,388 2021 40,390,000 14,200,000 155,000 136,535 - 10,655,000 2020 44,620,000 15,415,000 345,000 25,695 - 11,200,000 2019 48,320,000 16,235,000 530,000 25,699 - 12,330,000 2018 52,752,896 13,636,966 715,000 34,264 - 13,211,178 2017 56,613,614 9,011,415 1,230,000 25,147 - 8,174,779 2016 56,352,272 4,057,189 1,740,000 58,321 - 8,331,966 2015 53,410,128 277,801 1,210,000 91,495 - 8,946,153 CITY OF SCHERTZ, TEXAS Governmental Activities Business-Type Activities LAST TEN FISCAL YEARS RATIOS OF OUTSTANDING DEBT BY TYPE 107 TABLE 12 General Total Percent Obligation Financing Tax Primary of Gross Per Bonds Arrangement Notes Government Income Capita 3,263,722$ 163,843$ -$ 120,546,171$ 6.73%2,742 4,087,062 245,764 - 108,432,042 5.82%2,521 5,111,592 327,685 - 116,471,528 5.24%2,729 2,895,000 475,121 - 68,906,656 4.25%1,628 3,685,000 134,662 150,000 75,575,357 4.50%1,799 4,445,000 199,421 460,000 82,545,120 5.60%1,932 2,127,657 289,553 765,000 83,532,514 5.98%2,028 2,533,626 92,721 1,065,000 78,746,302 6.22%1,996 3,014,595 162,262 1,360,000 75,076,605 6.39%1,979 3,490,564 231,803 1,640,000 69,297,944 5.99%1,830 Business-Type Activities 108 Less:Percentage of General Certificates Amounts Actual Taxable Fiscal Obligation of Available for Value of Per Year Bonds Obligation Debt Service Total Property Capita 2024 53,124,467$ 67,203,247$ (1,786,712)$ 118,541,002$ 1.56%2,742$ 2023 58,591,680 49,512,677 (867,965) 107,236,392 1.59%2,493 2022 63,948,894 52,085,721 (1,550,080) 114,484,535 2.72%2,683 2021 43,285,000 24,855,000 (934,899) 67,205,101 1.63%1,587 2020 46,223,908 15,801,473 (1,051,874) 60,973,507 1.47%1,481 2019 54,687,960 16,834,029 (1,084,908) 70,437,081 1.81%1,785 2018 54,880,553 13,636,966 (809,427) 67,708,092 1.86%1,785 2017 59,147,240 9,011,415 (924,989) 67,233,666 1.99%1,776 2016 59,366,867 4,057,189 (813,306) 62,610,750 2.06%1,716 2015 56,900,692 277,801 (847,178) 56,331,315 2.05%1,568 General Bonded Debt Outstanding CITY OF SCHERTZ, TEXAS RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS 109 TABLE 13 Taxable Population Assessed Value 43,239 7,617,926,151$ 43,010 6,740,344,392 42,673 4,205,887,894 42,337 4,306,840,068 42,000 4,152,459,607 41,948 3,900,769,022 41,182 3,647,504,903 39,453 3,375,850,131 37,938 3,037,267,611 37,865 2,752,562,574 110 TABLE 14 Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable*Debt Debt repaid with property taxes: Alamo CCD 809,962,090$ 0.38%3,077,856$ Bexar County 2,207,225,000 0.38%8,387,455 Bexar County Hospital District 1,168,200,000 0.38%4,439,160 Comal County 121,175,000 3.59%4,350,183 Comal ISD 1,049,362,848 3.98%41,764,641 East Central ISD 101,935,155 3.34%3,404,634 Guadalupe County 13,145,000 18.29%2,404,221 Judson ISD 552,986,085 0.03%165,896 Schertz-Cibolo-Universal ISD 374,839,507 46.55%174,487,790 Subtotal, Overlapping Debt 242,481,835 City Governmental Activities Direct Debt 94,527,708 TOTAL NET OVERLAPPING DEBT 337,009,543$ NOTES: The overlapping debt was received from the Municipal Advisory Council of Texas. Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Overlapping debt is the proportionate share of the debts of local jurisdictions located wholly or in part within the limits of the City of Shertz. This schedule is intended to demonstrate the total debt that the City of Shertz property tax payers will be expected to repay. The amount of debt applicable to the City of Schertz is computed by (a)determining what portion of total assessed value of the overlapping jurisdiction lies within the limits of the City and (b) applying this percentage to the total governmental activities debt of the overlapping jurisdiction. CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT CURRENT YEAR 111 TABLE 15 Assessed Value, 2023 Tax Roll 6,740,344,392$ 674,034,439$ Amount of Applicable Debt: General Bonded Debt 94,527,708$ Less Debt Service Net Position (867,965) 93,659,743 Debt Margin 580,374,696$ Total Net Debt as a Percentage of Debt Margin 16.14% 2019 2020 2021 2022 Assessed Value 3,900,769,022$ 4,152,459,607$ 4,070,815,340$ 6,740,344,392$ Debt Limit 390,076,902 415,245,961 407,081,534 674,034,439 Total Net Debt Applicable to Limit 66,019,954 61,318,507 53,946,636 74,600,814 Total Debt Margin 324,056,948$ 353,927,454$ 353,134,898$ 599,433,625$ 2016 2017 2018 Assessed Value 3,375,850,131$ 3,647,504,903$ 3,783,027,833$ Debt Limit 337,585,013 364,750,490 378,302,783 Total Net Debt Applicable to Limit 61,181,169 65,792,916 66,329,699 Total Debt Margin 276,403,844$ 298,957,574$ 311,973,084$ 2013 2014 2015 Assessed Value 2,600,365,551$ 2,752,562,574$ 3,037,267,611$ Debt Limit 260,036,555 275,256,257 303,726,761 Total Net Debt Applicable to Limit 60,499,568 56,803,499 53,424,303 Total Debt Margin 199,536,987$ 218,452,758$ 250,302,458$ Fiscal Year CITY OF SCHERTZ, TEXAS DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS Debt Limit - Texas statues do not provide a legal debt limit for cities; however, through accepted practice a practical "economic"debt limit is considered to be 10% of the assessed value. 112 TABLE 16 Utility Less: Net Fiscal Service Operating Available Year Charges Expenses Revenue Principal Interest Coverage 2024 32,811,920$ 31,257,030$ 1,554,890$ 1,630,000$ 967,183$ 0.60 2023 31,283,976 29,200,652 2,083,324 1,580,000 1,017,794 0.80 2022 30,876,559 24,362,098 6,514,461 1,180,000 912,019 3.11 2021 28,030,614 22,231,246 5,799,368 1,856,953 515,413 2.44 2020 29,735,911 24,032,772 5,703,139 1,961,953 612,643 2.22 2019 27,246,250 22,622,986 4,623,264 1,845,132 561,880 1.92 2018 27,099,237 20,802,263 6,296,974 1,671,134 391,609 3.05 2017 25,390,713 18,697,162 6,693,551 1,554,541 368,390 3.48 2016 22,003,794 17,603,487 4,400,307 1,441,741 417,346 2.37 2015 20,700,369 15,916,597 4,783,772 1,448,407 428,912 2.55 Water Revenue Bonds Debt Service NOTE: Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Operating expenses do not include the depreciation, interest, or amortization expenses. CITY OF SCHERTZ, TEXAS PLEDGED REVENUE COVERAGE LAST TEN FISCAL YEARS 113 TABLE 17 Fiscal Year Population Personal Income Per Capita Personal Income Median Age Education Level in Years of Schooling School Enrollment Unemployment Rate 2024 43,239 1,790,872,902$ 41,418$ 42.0 16.0 15,758 3.2% 2023 43,010 1,734,335,240 40,324 39.0 15.9 15,573 3.6% 2022 42,673 1,656,664,147 38,822 37.9 15.9 15,877 3.3% 2021 42,337 1,611,714,563 38,069 37.6 16.2 15,887 3.9% 2020 42,000 1,651,272,000 39,316 37.4 16.2 15,675 5.1% 2019 41,948 1,473,255,708 35,121 38.0 16.2 15,925 2.7% 2018 41,182 1,396,481,620 33,910 37.3 15.9 15,817 3.2% 2017 39,453 1,266,046,770 32,090 37.2 15.9 15,497 3.8% 2016 37,938 1,175,319,240 30,980 36.9 15.8 15,460 3.4% 2015 37,865 1,157,835,970 30,578 36.1 15.6 15,009 3.2% CITY OF SCHERTZ, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS Sources:Population, personal income, median age and education level informaiton provided by City Economic Development Corporation. School enrollment provided by Schertz-Cibolo-Universal City Independent School District. Unemployment data provided by Texas Workforce Commission. 114 THIS PAGE LEFT BLANK INTENTIONALLY TABLE 18 2024 Employer Employees Percentage of Total City Employment Employees Percentage of Total City Employment Schertz-Cibolo-Universal City ISD 2,032 8.70% 1,810 10.46% Amazon 800 3.43% 1,073 6.20% Sysco Central Texas, Inc 800 3.43% 837 4.84% FedEx Ground - Doerr Lane, Schertz 650 2.78% Republic National Distributing Company 600 2.57% 382 2.21% Brandt Companies 500 2.14% 437 2.53% City of Schertz 480 2.06% 341 1.97% Visionworks 403 1.73% Hollingsworth Logistics Group 400 1.71% H.E.B Grocery Co.350 1.50% 350 2.02% GE Oil & Gas 600 3.47% Wal-mart Stores 323 1.87% HVHC 400 2.31% TOTAL 7,015 30.05% 6,553 37.88% Source: City Economic Development Corporation 2015 CITY OF SCHERTZ, TEXAS TOP TEN PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO 115 Function 2015 2016 2017 2018 General Government City Manager 6 5 5 5 Municipal Court 6 6 6 6 Customer Relations 5 5 5 5 Planning and Zoning 3 4 4 4 General Services 13 - - - City Secretary 2 2 2 2 Public Affairs 4 4 4 5 Records Management 1 1 1 - Schertz Magazine 2 2 2 - Engineer 3 7 7 7 GIS 2 2 2 2 Information Technology 6 6 7 8 Human Resources 4 5 5 5 Finance 8 8 8 8 Purchasing 3 3 3 3 Fleet Service 6 6 6 6 Building Maintenance 3 - - - Facility Services - 16 16 17 Public Safety Police 75 78 81 86 Fire 33 36 39 45 Inspections 9 8 8 11 Marshal Services 8 8 5 - Health Animal Control 7 8 8 7 Environmental Health - 3 3 4 Parks and Culture Parks 9 9 10 12 Pools - - - - Event Facilities 1 1 1 1 Library 14 14 14 15 Public Environment Streets 14 14 14 14 Public Works Public Works 6 4 4 4 Business Office 10 10 10 10 Water and Sewer 16 16 16 19 Drainage 8 6 6 8 EMS 37 39 41 45 Economic Development 4 4 4 4 TOTAL 328 340 347 368 Source: City Adopted Budgets Full-Time Equivalent Employees as of September 30, LAST TEN FISCAL YEARS FULL-TIME EQUIVALENT CITY GOVERNMENTAL EMPLOYEES BY FUNCTION CITY OF SCHERTZ, TEXAS 116 TABLE 19 2019 2020 2021 2022 2023 2024 5 5 5 5 5 4 4 4 4 4 4 4 3 3 3 3 2.5 2.5 3 3 4 4 4 4 - - - - 0 0 2 2 2 2 2 3 5 5 4 4 4 3 - - - - 0 0 - - - - 0 0 7 8 8 8 10 11 2 2 2 2 3 3 8 8 8 8 9 9 5 5 5 5 5 5 7 7 7 7 7 7 3 3 3 3 3 3 7 8 8 8 9 9 - - - - 0 0 10 10 11 11 11 11 86 87 88 90 94 95 45 46 46 46 50 53 12 12 12 12 14 14 - - - - 0 0 7 8 9 9 9 9 4 4 5 5 6 6 11 11 11 11 15 16 - - - - 0 0 5 5 6 6 6.5 6.5 14 14 14 14 15 15 14 17 17 17 17 17 4 4 4 4 4 4 9 9 9 9 9 10 19 19 21 21 21 21 8 8 8 8 8 8 45 45 55 55 65 70 4 4 4 4 4 4 358 366 383 384 416 427 Full-Time Equivalent Employees as of September 30, 117 Function 2015 2016 2017 2018 General Government Building Project Permits Issued 3,087 5,919 4,800 5,251 Food Establishment Permits 135 145 201 181 Food Establishment Inspection 136 153 133 211 Foster/Adoption Inspections 22 21 21 18 Schertz Magazine Number of Magazines printed 180,000 180,000 180,000 180,000 Police CFS 36,138 39,064 34,428 45,190 Arrests 595 603 423 624 Traffic Violations 12,306 8,960 8,001 11,359 Accidents 2,040 2,119 2,057 2,244 Fire Number of Rescue/Other Responses 2,167 2,327 2,758 3,055 Number of Fire Responses 99 67 86 161 Number of Inspections 698 440 519 562 Number of Training Classes Conducted 150 460 340 600 Number of Pre-Plan Inspections 980 867 922 788 EMS Requests for Transport 9,286 9,723 9,956 10,059 Actual Transports 6,118 6,123 6,201 6,165 EMT Students 84 89 90 90 Marshal's Office Warrants Issues 3,798 2,587 2,816 1,598 Warrants Cleared 3,691 3,492 2,822 2,022 Parks Facility Reservations 275 240 251 248 Community and Civic Centers Civic Center Reservations 478 483 590 516 Community Center Reservations 455 370 455 381 North Community Center Reservations 209 185 230 235 Animal Services Number of Animals Handled 1,304 1,313 1,283 926 Number of Adoptions 357 410 348 319 Number of Return to Owners 213 205 228 218 Number of Transfers 296 316 326 297 Library Annual Circulation 394,766 399,622 385,206 414,790 Library Visits 259,413 255,109 235,428 258,695 Library Program Attendance 13,825 15,282 16,814 16,945 Registered Users 31,138 30,702 31,432 30,806 Fiscal Year Fiscal Year LAST TEN FISCAL YEARS OPERATING INDICATORS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS 118 TABLE 20 2019 2020 2021 2022 2023 2024 4,748 2,993 4,474 4,000 3,500 4,000 55 189 159 173 172 189 96 209 192 142 146 237 8 10 11 5 9 0 180,000 187,500 189,700 191,700 192,000 192,000 41,327 57,149 29,007 32,170 30,667 32,622 603 527 416 326 355 456 12,541 8,326 6,980 6,504 5,924 5,159 2,304 1,752 2,076 2,341 2,085 2,143 3,804 3,953 4,837 4,895 4,994 5,296 100 108 205 232 182 234 528 500 548 547 674 599 804 763 770 632 1,032 698 865 814 848 324 320 1,007 10,759 10,713 12,251 13,520 14,495 14,997 6,738 6,549 7,444 8,332 9,154 9,612 90 84 123 154 136 141 2,036 1,738 2,095 1,708 1,083 810 1,834 664 1,451 1,373 4,243 877 241 75 237 294 334 441 441 293 353 354 416 430 326 193 291 299 276 299 188 92 153 197 196 199 1,157 1,015 1,070 1,125 1,217 1,275 366 450 329 371 419 377 233 335 284 252 279 228 227 188 152 205 202 317 447,379 254,643 281,659 359,272 397,156 411,073 237,821 102,297 91,291 157,428 194,260 223,391 18,412 6,524 2,541 11,357 14,700 19,686 33,104 31,296 30,291 29,612 28,734 30,788 Fiscal Year 119 Function 2015 2016 2017 2018 Fiscal Year Fiscal Year LAST TEN FISCAL YEARS OPERATING INDICATORS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS Water New Connections 369 213 303 235 Water Main Breaks 45 45 45 50 Total Consumption (hundreds of gallons)14,757,134 16,097,931 15,222,373 15,833,124 Daily Average Consumption (thousands of gallons)40,431 43,942 41,705 43,378 Peak Daily Consumption (thousands of gallons)8,385 10,985 11,000 9,083 Total Customers 13,570 13,877 14,124 14,678 Average Use Per Connection 5,135 5,352 5,244 5,294 Sewer Total Customers 12,058 12,282 12,398 12,866 Facilities Maintenance Number of Buildings Maintained 21 21 21 25 Square Footage 234,202 234,202 234,202 245,218 Source: Various City Department 120 TABLE 20 2019 2020 2021 2022 2023 2024 Fiscal Year 300 357 342 291 460 257 52 65 38 64 63 17,602,330 19,766,870 16,171,200 21,606,589 23,637,420 19,724,748 48,225 54,155 59,377 59,190 64,760 54,040 11,094 14,011 9,160 8,429 14,309 10,730 16,434 13,683 15,524 15,719 15,869 16,504 4,587 5,600 101,955 133,143 5,156 1,195 12,853 13,112 10,879 11,954 13,016 14,181 26 27 26 28 24 24 257,218 257,218 257,218 257,218 273,970 273,970 121 Function 2015 2016 2017 2018 Police Stations 1 1 1 1 Police Vehicles 48 50 64 69 Fire Stations 2 2 2 3 Training Facility - - - - Fire Vehicles 16 16 16 18 EMS Ambulances 9 9 8 8 Marshal's Office Vehicles 7 7 7 7 Streets Streets, paved (miles)149 153 159 153 Streets, unpaved (miles)5 5 5 5 Sidewalks (miles) Parks and Recreation Parks - Developed 14 15 20 21 Parks - Undeveloped 9 10 4 4 Playground 18 19 19 19 Swimming Pools 2 2 4 4 Baby Pools 2 2 2 2 Baseball/Softball Diamonds 15 15 15 15 Soccer Fields 12 12 12 12 Community Centers 4 4 4 4 Splash Pads Animal Services Control Vehicle 3 4 3 4 Library Facility 1 1 1 1 Volumes in Collection 113,085 97,412 107,382 110,266 Water Number of Reservoirs - - - - Number of Pump Stations 5 5 5 5 Water Mains (miles)210 213 221 225 Sewer Sanitary Sewers (miles)96 98 110 113 Storm Sewers (miles)12 12 12 14 Facilites Services Vehicles 6 6 6 11 Fleet Generators 4 4 4 7 Vehicles & Equipment NA NA NA 384 Source: Various City Department Notes: No Capital Asset indicators are available for the General Government or EMS function. Fiscal Year LAST TEN FISCAL YEARS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS 122 TABLE 21 2019 2020 2021 2022 2023 2024 1 1 1 1 1 1 68 72 66 76 90 97 3 3 3 3 3 3 - - - - - - 19 20 20 24 24 25 9 9 10 11 12 13 7 7 7 3 NA NA 165 165 168 172 180 182 5 5 5 5 5 5 21 21 21 21 21 21 4 4 5 5 5 5 20 21 21 36 36 36 4 4 4 3 3 3 2 2 2 1 1 1 15 15 15 15 15 15 12 12 12 12 12 12 4 4 4 4 4 4 2 2 4 6 6 8 8 8 1 1 1 1 1 1 150,972 139,447 149,965 155,715 160,533 170,265 - - - - - - 5 6 7 6 6 6 228 229 231 236 246 251 116 116 120 124 133 142 14 14 15 16 17 18 11 10 8 10 9 10 10 7 8 11 11 13 352 341 376 373 420 428 Fiscal Year 123 THIS PAGE LEFT BLANK INTENTIONALLY CITY OF SCHERTZ, TEXAS SINGLE AUDIT REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS TABLE OF CONTENTS SEPTEMBER 30, 2024 Page Number Independent Auditor’s Report on Compliance for Each Major Federal Program, and Report on Internal Control Over Compliance in Accordance with the Uniform Guidance ................................................. 1 - 3 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ....................................................... 4 - 5 Schedule of Expenditures of Federal Awards ................................................................. 6 Notes to Schedule of Expenditure of Federal Awards ...................................................... 7 Schedule of Findings and Questioned Costs ................................................................... 8 Summary Schedule of Prior Audit Findings .................................................................... 9 THIS PAGE LEFT BLANK INTENTIONALLY INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE Honorable Mayor and Members of City Council City of Schertz, Texas Report on Compliance for Each Major Federal Program We have audited the City of Schertz, Texas’ (the “City”) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended September 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2024. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs. 1 2 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. 3 Report on Schedule of Expenditures of Federal Awards We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas, as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated March 17, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Waco, Texas March 17, 2025 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of City Council City of Schertz, Texas We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas (the “City”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 17, 2025. Our report includes a reference to other auditors who audited the financial statements of Schertz-Seguin Local Government Corporation, as described in our report on City of Schertz, Texas’ financial statements. This report does not include the results of the other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for determining audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected , on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified. 4 5 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatements, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such a n opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Waco, Texas March 17, 2025 Federal Grantor/Assistance Pass-Through Pass-Through Grantor/Listing Entity Identifying Federal Program Title Number Number Expenditures U.S. Department of Justice Direct Programs: Equitable Sharing Agreement and Certification 16.922 N/A 43,544$ Total Direct Programs 43,544 Total U.S. Department of Justice 43,544 U.S. Department of Treasury Passed through the Texas Division of Emergency Management: COVID-19 - State and Local Fiscal Recovery Fund (ARP Act)21.027 TX2511 694,541 Total Texas Division of Emergency Management 694,541 Total U.S. Department of Treasury 694,541 National Endowment for the Humanities (NEH) Passed through the Texas State Library and Archives Commission: Grants to States - Interlibrary Loan Program (ILL)45.310 902524 5,086 Total Texas State Library and Archives Commission 5,086 Total National Endowment for the Humanities (NEH)5,086 U.S. Department of Health and Human Services Passed through the Texas Health and Human Services Commission: Medicaid Cluster - Ambulance Services - Uncompensated Care Costs 93.778 N/A 90,141 Total Texas Health and Human Services Commission 90,141 Total U.S. Health and Human Services Commission 90,141 U.S. Department of Homeland Security Passed through Texas Division of Emergency Management: Disaster Grants - Public Assistance 97.036 N/A 378,480 Total Texas Division of Emergency Management 378,480 Total U.S. Department of Homeland Security 378,480 Total Expenditures of Federal Awards 1,211,792$ CITY OF SCHERTZ, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of this schedule.6 7 CITY OF SCHERTZ, TEXAS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 1. GENERAL The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards of the City of Schertz, Texas. The City’s reporting entity is defined in Note I to the City’s basic financial statements. Federal awards received directly from federal and state agencies as well as federal awards passed through other government agencies are included in the respective schedule. 2. BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards is presented using modified accrual basis of accounting, which is described in Note I to the City’s basic financial statements. 3. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Grant expenditure reports as of September 30, 2024, which have been submitted to grantor agencies will, in some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences. 4. INDIRECT COSTS The City has not elected to use the de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. 5. PASS-THROUGH EXPENDITURES None of the federal programs expended by the City were passed through to subrecipients. Summary of the Auditor's Results Financial Statements: Type of auditor's report issued:Unmodified Internal control over financial reporting: Material weakness(es) identified?No Significant deficiency(ies) identified that are not considered a material weakness?None reported Noncompliance material to financial statements noted?No Federal Awards: Internal control over major programs: Material weakness(es) identified?No Significant deficiency(ies) identified that are not considered a material weakness?None reported Type of auditor's report issued on compliance for major federal programs Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)?None Identification of major federal programs: Assistance Listing Number(s):Name of Federal Program or Cluster: 21.027 COVID-19 - State and Local Fiscal Recovery Fund (ARP Act) The dollar threshold used to distinguish between type A and type B federal programs.$750,000 Auditee qualified as low-risk auditee?Yes Findings Relating to the Financial Statements Which are Required to be Reported in Accordance With Generally Accepted Government Auditing Standards None reported Findings and Questioned Costs for Federal Awards None reported CITY OF SCHERTZ, TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2024 8 9 CITY OF SCHERTZ, TEXAS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED SEPTEMBER 30, 2024 None THIS PAGE LEFT BLANK INTENTIONALLY CITY OF SCHERTZ, TEXAS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 OFFICIALS ISSUING REPORT Steve Williams City Manager James Walters Director of Finance DR A F T DR A F T CITY OF SCHERTZ, TEXAS FOR THE YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS Page Number INTRODUCTORY SECTION Letter of Transmittal ..................................................................................................... i - iv City Officials ................................................................................................................. v Organizational Chart ..................................................................................................... vi Certificate of Achievement ............................................................................................. vii FINANCIAL SECTION Independent Auditor’s Report ......................................................................................... 1 – 3 Management Discussion and Analysis .............................................................................. 4 – 12 Basic Financial Statements Government-Wide Financial Statements: Statement of Net Position ......................................................................................... 13 – 14 Statement of Activities ............................................................................................. 15 – 16 Fund Financial Statements: Governmental Funds Balance Sheet ...................................................................................................... 17 – 18 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................... 19 Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................................. 20 – 21 Reconciliation of Revenues, Expenditures and Changes In Fund Balances – Governmental Funds to the Statement of Activities ...................................................................................... 22 Proprietary Funds Statement of Net Position ...................................................................................... 23 - 24 Statement of Revenues, Expenses, and Changes in Fund Net Position ............................................................................. 25 Statement of Cash Flows ....................................................................................... 26 – 27 Notes to the Financial Statements ............................................................................. 28 – 54 DR A F T Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance – General Fund – Budget and Actual ...................................................... 55 – 56 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Economic Development Corporation – Budget and Actual ....................... 57 Notes to Budgetary Schedules ..................................................................................... 58 Schedule of Changes in Net Pension Liability and Related Ratios ....................................................................................... 59 – 60 Schedule of Employer Contributions ............................................................................. 61 – 62 Schedule of Changes – TMRS Other Post-Employment Benefit Liability and Related Ratios ......................................................................................... 63 – 64 Schedule of Changes – City Retiree Health Other Post-Employment Benefit Liability and Related Ratios ............................................................................ 65 – 66 Combining and Individual Fund Statements and Schedules Comparative Balance Sheets – General Fund ................................................................. 67 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – General Fund ................................................................................. 68 Comparative Balance Sheets – Economic Development Corporation ................................. 69 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – Economic Development Corporation ................................................. 70 Comparative Balance Sheets – Debt Service Fund .......................................................... 71 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Debt Service Fund ......................................... 72 Comparative Balance Sheets – Capital Projects Fund ...................................................... 73 Comparative Schedules of Revenues, Expenditures, and Changes in Fund Balance – Capital Projects Fund ...................................................................... 74 Combining Balance Sheet – Nonmajor Governmental Funds ............................................ 75 – 76 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ...................................... 77 – 78 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Hotel Occupancy Fund ................................... 79 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Park Fund..................................................... 80 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Tree Mitigation Fund ...................................... 81 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Treasury Forfeitures Fund ............................................................ 82 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Justice Forfeitures Fund ............................................................... 83 DR A F T Schedule of Revenues, Expenditures, and Changes in Fund Balance - State Forfeitures Fund ................................................................. 84 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Library Advisory Board Fund ........................... 85 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual - Historical Committee Fund .............................. 86 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Capital Recovery Roadways ......................................................... 87 STATISTICAL SECTION Net Position by Component .............................................................................. 1 88 – 89 Change in Net Position .................................................................................... 2 90 – 93 Fund Balances of Governmental Funds .............................................................. 3 94 – 95 Changes in Fund Balances, Governmental Funds ................................................. 4 96 – 97 Tax Revenue by Source – Governmental Funds .................................................. 5 98 – 99 Total Water and Sewer Consumption and Rates .................................................. 6 100 Principal Water and Sewer Consumers ............................................................... 7 101 Direct and Overlapping Property Tax Rates ........................................................ 8 102 Principal Property Taxpayers ............................................................................ 9 103 Property Tax Levies and Collections .................................................................. 10 104 Taxable Assessed Value ................................................................................... 11 105 – 106 Ratios of Outstanding Debt by Type .................................................................. 12 107 – 108 Ratios of General Bonded Debt Outstanding ....................................................... 13 109 – 110 Direct and Overlapping Governmental Activities Debt .......................................... 14 111 Debt Margin Information .................................................................................. 15 112 Pledged Revenue Coverage .............................................................................. 16 113 Demographic and Economic Statistics ................................................................ 17 114 Top Ten Principal Employers ............................................................................. 18 115 Full-Time Equivalent City Governmental Employers by Function ............................ 19 116 - 117 Operating Indicators by Function/Program ......................................................... 20 118 - 121 Capital Asset Statistics by Function/Program ...................................................... 21 122 - 123 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T INTRODUCTORY SECTION DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T March 18, 2025 To the Honorable Mayor, City Council, and the Citizens of Schertz: State law requires that local governments publish a complete set of financial statements presented in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP) and audited in accordance with generally accepted auditing standards in the United States of America by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the annual comprehensive financial report of the City of Schertz for the fiscal year ended September 30, 2024. This report consists of management’s representations concerning the finances of the City of Schertz. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the City of Schertz has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City of Schertz’s financial statements in conformity with U.S. GAAP. Because the cost of internal controls should not outweigh their benefits, the City of Schertz comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statem ents will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City of Schertz’s financial statements have been audited by Pattillo, Brown & Hill, LLP a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Schertz for the fiscal year ended September 30, 2024, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Schertz’s financial statements for the fiscal year ended September 30, 2024, are fairly presented in conformity with U.S. GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City of Schertz’s MD&A can be found immediately following the report of the independent auditors. Profile of the Government The City of Schertz, incorporated in 1958, is located in the central part of Texas, which is considered to be a top growth area in the state, and one of the top growth areas in the country. The City of Schertz currently occupies a land area of 32.21 square miles with a population of 43,239 in 2023 according to the US Census Bureau. The City of Schertz is empowered to levy a property tax on both real and personal properties located within its boundaries. It also is empowered by state statue to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the governing body. i DR A F T The City of Schertz has operated under the council -manager form of government since November 30, 1972. Policymaking and legislative authority are vested in a City Council consisting of the Mayor and seven at-large councilmembers. The City Council is responsible for establishing public policy on City matters by the passage of appropriate ordinances and resolutions. The City Manager is responsible for overseeing the day -to-day operations of the government, implementing policy established by City Council, and for appointing the heads of the various departments. The council is elected on a non-partisan basis. Council members serve three-year staggered terms, with two council members elected every three years and then three council members elected the final three years in the cycle. The mayor is elected to serve a three-year term. The City of Schertz provides a full range of services, including police and fire protection, EMS services, library services, the construction and maintenance of streets, recreational facilities, cultural events, and water and sewer services. The annual budget and five-year forecast serve as the foundation for the City of Schertz’s financial planning and control. All city departments are required to submit requests for appropriation to the City Manager by June of each year. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents the proposed budget to the council for review in early August. The council then holds public hearings and community meetings on the proposed budget and to adopt a final budget by September 30th. The fiscal year for Schertz is from October 1 through September 30. The appropriated budget is prepared by each department (e.g. police). The City Manager may make transfers of appropriations within a department. The City Manager may make transfers between departments and funds with City Council approval. Budget to actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. For the general fund, this comparison is presented on page s 55-56 as part of the required supplementary information. Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Schertz operates. Local economy. Economic growth in Schertz remained strong in 2024. The surrounding metro area saw growth evidenced by the Federal Reserve Bank of Dallas reporting the San Antonio Business-Cycle Index increase 2.17% year over year for September 2024. This Index has decreased below its long term trend and continues to indicate economic expansion, however the rate of expansion is slowing as markets had started to expect an economic downturn nationwide. As of September 2024, the unemployment rate for Texas was 4.1% and San Antonio-New Braunfels area was lower at 3.8%. Schertz mirrors the local area unemployment rate still indicating full employment . As another indicator of economic growth, the City of Schertz realized a 2.3% increase year-over-year in sales tax collections during the fiscal year. The City’s average longer-term growth is 7.2% which indicates the City has maintained its previous growth from the recent years and continued its growth above historic averages. This data mirrors the slowdown seen in the Business Cycle index for the local economy is growing but a t a reduced rate. The Schertz economy may be starting to pick back up as n ew residential construction was strong in 2024, more than doubling the amount of permit revenue on new home construction from 2023 and new commercial permit revenue grew 22.4%. Development indicates population growth and business growth could improve the Schertz economy in the coming years. Industrial development continued along IH 35 with an additional 773,343 sq ft of spec industrial space under construction at 22867 IH 35. Other development includes Royal Manufacturing Phase III for an additional 196,560 sq ft of industrial space. ii DR A F T A new retail development has begun with the Schertz Sation Shopping Center, the first major retail develop ment in 20 years. The development at Cibolo Valley Drive and IH 35 will include 250,0000 sq ft of shopping anchored by Home Depot and several restaurants and serve-related businesses. Long-term financial planning. The community approved bond propositions in November 2010 for quality o f life projects which included an aquatics facility, improvements to the baseball fields and soccer fields, building a new animal adoption facility, and improvements to Main Street. The only remaining project are the Main Street improvements, which is currently in the planning and engineering phase. In November 2021, the City placed 1 bond proposition before voters totally $15.45 million for Fire Station number 4 which passed. The funds for the new fire station were issued in 2022 and the fire engine and the land have been purchased with engineering and design for the building are underway. Current Year Budget Initiatives. For FY 2024-25, the city had $700,000 in non-discretionary items that include utility costs and IT upgrades for Police and Public Safety to maintain Federal security guidelines. Expanded programs included a pay increases for employees totaling $1.3 million based on rising public sector wages, performance, and tenure. There were 6 new positions approved in the Water & Sewer Fund, 3 in EMS, and no positions in the General Fund. The Water & Sewer Fund was approved for 5 Water/Wastewater Worker I positions and a Meter Technician. EMS was approved for 2 paramedics and a Battalion Chief. Other initiatives include $3,000,000 transfer to the capital project fund for infrastructure projects and $480,000 for equipment replacements in Water & Sewer including a minidump truck and worker vehicles . Financial Information: Internal Control. Management is responsible for establishing and maintaining internal controls designed to ensure that assets of the City are protected from loss, theft or misuse and to provide adequate accounting information compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles for local governments as prescribed by the Governmental Accounting Standards Board (GASB), the Financial Accounting Standards Board (FASB) and the American Institut e of Certified Public Accountants (AICPA). The internal control system is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of an internal control should not exceed the benefits derived from the internal control. The City utilizes financial accounting software which is designed with a system of internal controls. These controls are continually being reevaluated to provide reasonable, but not absolute, assurances. Budget Controls. The City also utilizes budgetary controls. Legally expenditures cannot exceed the appropriated amount. The objective of these budgetary controls is to ensure compliance with the adopted bud get approved by the City Council as mandated by the city charter and state law. The levels of budgetary control are established at the line-item basis and at the fund level. Staff believes these controls help monitor and direct approved expenditures to a level within the budget parameters which directly results in a strong financial performance. Financial Results. Assets and fund balances continue to grow as the City grows and financial results remain strong. While additional debt was issued during the year, Staff closely monitors and plans the amount of issuance to keep steady debt ratios per capita, per revenue, and per operations tax rate to the debt tax rate. Examples of these ratios can be found in the Statistical Section on pages 105-110. A more detailed summary of the City’s Financial Performance is available in the Management Discussion and Analysis section on page 4. iii DR A F T Independent Audit. Every year an independent audit is performed of the general ledger, accounts, financial records, and transactions of all city departments. The audit is completed by an independent certified public accounting firm selected by the City Council. The City is in compliance with this requirement and the independent auditor’s report by Pattillo, Brown & Hill, LLP. Certified Public Accountants, has been included in this report. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Schertz for its annual comprehensive financial report for the fiscal year ended September 30, 2023. This was the 38th consecutive year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, the City must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements and we will be submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the finance department. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. In conclusion, we would have none of the success we have enjoyed without the assistance of each and every staff member, as well as the support and strategic direction from the Mayor and the City Council during the strategic planning, pre-budget, and budget approval process. Respectfully submitted, Steve Williams James P. Walters City Manager Finance Director iv DR A F T v CITY OF SCHERTZ, TEXAS CITY OFFICIALS MAYOR RALPH GUTIERREZ MAYOR PRO-TEM ROBERT WESTBROOK CITY COUNCIL MARK E. DAVIS MICHELLE WATSON PAUL MACALUSO TIFFANY GIBSON ROBERT WESTBROOK ALLISON HEYWARD TIM BROWN CITY MANAGER STEVE WILLIAMS DIRECTOR OF FINANCE JAMES WALTERS CITY ATTORNEY DAN SANTEE DR A F T FY 2023-2024 vi DR A F T Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Schertz Texas For its Annual Comprehensive Financial Report For the Fiscal Year Ended September 30, 2023 Executive Director/CEO DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T FINANCIAL SECTION DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T INDEPENDENT AUDITOR’S REPORT Honorable Mayor and Members of the City Council City of Schertz, Texas Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas (the “City”), as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City, as of September 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of the Schertz-Seguin Local Government Corporation, which represents 10.6 percent and 12.6 percent, respectively, of the assets and net position of the Water and Sewer Fund, and 10.4 percent and 12.5 percent, respectively, of the assets and net position of the business -type activities. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for Schertz -Seguin Local Government Corporation, is based solely on the report of the other auditors. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement due date, including any currently known information that may raise substantial doubt shortly thereafter. 1 DR A F T 2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control – related matters that we identified during the audit. Report on Summarized Comparative Information We have previously audited the City of Schertz, Texas’ fiscal year 2023 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated March 4, 2024. In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2023, is consistent, in all material respects, with the audited financial statements from which it has been derived. DR A F T 3 Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and pension and OPEB information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual comprehensive financial report (ACFR). The other information comprises the introductory section and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 4, 2025, on our consideration of the City of Schertz, Texas’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and gra nt agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Schertz, Texas’ internal control over financial reporting and compliance. Waco, Texas March 4, 2025 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T MANAGEMENT’S DISCUSSION AND ANALYSIS DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T 4 MANAGEMENT’S DISCUSSION AND ANALYSIS As management of the City of Schertz, we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City of Schertz for the fiscal year ended September 30, 2024. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory section of this report. Financial Highlights The assets and deferred outflows of the City of Schertz exceeded its liabilities and deferred inflows at the close of the most recent fiscal year by $373,837,780 (net position). Of this amount, $48,225,235 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors. The City's total net position increased by $28,702,437. This was less than the increase of $48,390,437 in the prior year due to reduced revenue from capital contributions. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $112,876,964, an increase of $30,183,161 in comparison with the prior year. The primary cause of this increase was an increase in property and sales tax revenues that exceeded expenditure growth. At the end of the fiscal year, the combined total of the General Fund assigned and unassigned fund balances was $14,942,520 which is 33.75% of the general fund expenditures not including capital outlay. The fund balance policy is to reserve at least a 26% balance. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the City's assets, deferred outflows, liabilities, and deferred inflows, with the difference between the former two and latter two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Schertz is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave). Both of the government-wide financial statements distinguish functions of the City of Schertz that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of Schertz include general government, public safety, streets and parks, health, and culture and recreation. The business-type activities of the City of Schertz include a water and sewer department and an emergency medical services department. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Schertz, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The funds of the City of Schertz can be divided into two categories: governmental and proprietary. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government- wide financial statements, governmental fund financial statements focus on near term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information is useful in evaluating a government's near-term financing requirements. DR A F T 5 Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Schertz maintains fifteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the debt service fund, the economic development corporation, the capital projects fund, and the American Recovery Plan Act fund, all of which are considered to be major funds. Data from the other ten governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary funds. The City of Schertz maintains two types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of Schertz uses enterprise funds to account for its water and sewer department and for its emergency medical services department. The City also maintains an internal service fund to account for internal charges for medical premiums. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water and sewer department and for the emergency medical services department, both of which are considered to be major funds of the City of Schertz, as well as the internal service fund. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's general fund budgetary schedule. The City of Schertz adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with this budget. The economic development corporation also adopts an annual budget, and a comparison schedule for it also is provided in the required supplementary information. The combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City of Schertz, assets and deferred outflows exceeded liabilities and deferred inflows by $373,837,780 at the close of the most recent fiscal year. The largest portion of the City's total net position (72%) reflects its net investment in capital assets (e.g., land, buildings, machinery, and equipment) less any related debt used to acquire those assets that is still outstanding, plus bond proceeds that have not yet been spent. The City of Schertz uses these capital assets to provide services to citizens; consequently, these assets are not available for operational type of future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City's total net position (15%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $48,225,235, may be used to meet the government's ongoing obligations to citizens and creditors. DR A F T 6 At the end of the current fiscal year, the City of Schertz is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year. 2024 2023 2024 2023 2024 2023 Current and other assets 125,153,191$ 97,512,162$ 66,639,490$ 64,573,716$ 191,792,681$ 162,085,878$ Capital assets 194,684,599 194,268,903 144,205,606 135,961,908 338,890,205 330,230,811 Total assets 319,837,790 291,781,065 210,845,096 200,535,624 530,682,886 492,316,689 Deferred outflows of resources 7,156,736 9,428,168 2,348,408 3,008,848 9,505,144 12,437,016 Current liabilities 17,855,465 18,488,692 8,146,445 9,086,822 26,001,910 27,575,514 Long-term liabilities 107,487,141 96,863,509 31,131,477 33,494,784 138,618,618 130,358,293 Total liabilities 125,342,606 115,352,201 39,277,922 42,581,606 164,620,528 157,933,807 Deferred inflows of resources 1,355,792 1,334,836 373,930 349,719 1,729,722 1,684,555 Net position: Net investment in capital assets 142,891,901 136,442,093 125,867,091 114,831,425 268,758,992 251,273,518 Restricted 50,212,797 40,311,118 6,640,756 6,640,756 56,853,553 46,951,874 Unrestricted 7,191,430 7,768,985 41,033,805 39,140,966 48,225,235 46,909,951 Total net position 200,296,128$ 184,522,196$ 173,541,652$ 160,613,147$ 373,837,780$ 345,135,343$ Government-Wide City of Schertz's Net Position Activities Activities Total Governmental Business-Type The government's net position increased by $28,702,437 during the current fiscal year. The primary cause for the increase was increased revenues; the City recognized approximately $11.7 million of capital contribution revenue related to dedicated infrastructure assets and also experienced sharp increases in property and sales taxes. These increases stem from the City’s continued rapid population growth; continued new housing and business developments resulted in increased assessed value for property taxes and resulted in the creation of infrastructure that was dedicated to the City. The related population increases resulted in increased economic activity that increased sales tax revenues. The following table indicates changes in net position for governmental and business-type activities followed by graphs displaying total revenues and expenses by type: 2024 2023 2024 2023 2024 2023 Revenues: Program revenues: Charges for services 7,782,686$ 6,267,868$ 42,793,475$ 41,093,604$ 50,576,161$ 47,361,472$ Operating grants & contributions 3,579,794 2,425,937 - - 3,579,794 2,425,937 Capital contributions 3,293,373 18,456,911 8,431,343 14,180,619 11,724,716 32,637,530 General revenues: Property taxes 27,147,745 25,118,429 - - 27,147,745 25,118,429 Other taxes 23,393,401 23,388,656 - - 23,393,401 23,388,656 Investment earnings 5,569,055 4,678,690 4,535,559 1,927,277 10,104,614 6,605,967 Miscellaneous 1,119,844 820,465 974,786 479,479 2,094,630 1,299,944 Total revenues 71,885,898 81,156,956 56,735,163 57,680,979 128,621,061 138,837,935 Expenses: General government 8,678,145 8,244,956 - - 8,678,145 8,244,956 Public safety 22,719,864 22,195,399 - - 22,719,864 22,195,399 Public environment 8,802,846 6,188,351 - - 8,802,846 6,188,351 Parks and recreation 5,539,108 4,253,278 - - 5,539,108 4,253,278 Cultural 1,520,759 1,380,793 - - 1,520,759 1,380,793 Administration 6,343,146 5,363,700 - - 6,343,146 5,363,700 Interest and other fees 2,508,098 2,555,917 - - 2,508,098 2,555,917 Water and sewer - - 32,088,184 30,088,159 32,088,184 30,088,159 EMS - - 11,718,474 10,176,945 11,718,474 10,176,945 Total expenses 56,111,966 50,182,394 43,806,658 40,265,104 99,918,624 90,447,498 Increase in net position before transfers 15,773,932 30,974,562 12,928,505 17,415,875 28,702,437 48,390,437 Transfers - 591 - (591) - - Change in net position 15,773,932 30,975,153 12,928,505 17,415,284 28,702,437 48,390,437 Net position - beginning of year 184,522,196 153,547,043 160,613,147 143,197,863 345,135,343 296,744,906 Net position - end of year 200,296,128$ 184,522,196$ 173,541,652$ 160,613,147$ 373,837,780$ 345,135,343$ Government-Wide City of Schertz's Changes in Net Position Activities Activities Total Business-TypeGovernmental DR A F T 7 TOTAL REVENUES – GOVERNMENT-WIDE $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Charges for Services Operating Grants and Contributions Capital Grants and Contributions Property Taxes Other Taxes Unrestricted Investment Earnings Miscellaneous 2024 2023 TOTAL EXPENSES – GOVERNMENT-WIDE $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 General Government Public Safety Public Environment Parks and Recreation Cultural Administration Interest and Other Fees 2024 2023 DR A F T 8 GENERAL REVENUE BY SOURCE – GOVERNMENTAL ACTIVITIES Property Tax 47% Sales Tax 35% Franchise Tax 4% Occupancy Tax 2% Investment Earnings 10% Miscellaneous 2% TOTAL REVENUES AND EXPENSES – BUSINESS-TYPE ACTIVITIES $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 2024 2023 Revenues Expenses DR A F T 9 BUSINESS-TYPE REVENUES AND EXPENSES $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 Water and Sewer Utilities EMS Revenues Nonoperating Revenues Capital Contributions and Transfers Expenses Financial Analysis of the Government's Funds As noted earlier, the City of Schertz uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $112,876,964. Of this total amount, $11,072,251 constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of fund balance is non-spendable, restricted, committed, or assigned to indicate that it is not available for new spending because it has already been committed to pay debt service, for capital improvement projects, and other assigned purposes. The general fund is the chief operating fund of the City of Schertz. At the end of the current fiscal year, unassigned fund balance of the general fund was $11,338,745, while total fund balance was $17,947,703, a decrease of $1,289,913 from the prior year. Overall, the decrease was caused by budgeted increases in public safety expenditures that were partially offset by increases in investment earnings, property, and sales tax revenues. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 25.61% of total general fund expenditures, not including capital outlay. The debt service fund has a total fund balance of $2,029,913, all of which is restricted for the payment of debt service. The net increase in fund balance during the current year in the debt service fund was $916,055. This increase was due to regular principal and interest payments on long-term debt exceeding interest and sinking property tax revenue during the year. Over time, however, the debt service fund has sufficient cash and equivalents on hand to remain liquid if tax revenues decrease. DR A F T 10 The capital projects fund has a total fund balance of $41,543,633, an increase of $18,790,451. This was caused by the issuance of the City's Series 2024 Certificates of Obligation. The Economic Development Fund presents the activities of the Schertz Economic Development Corporation (the “EDC”), which promotes economic development activities using a portion of the City’s sales tax revenue. At year end, the EDC fund reported an ending fund balance of $40,323,196, which is an increase of $7,327,362 compared to the prior year. The primary cause of this change was sales tax revenue growing faster than expenditures. The American Rescue Plan Act Fund has a total fund balance of $814,392, which consists of interest earned on the $7,816,119 received from the Coronavirus Local Fiscal Recovery Fund grant program. Amounts not spent as of year- end are presented as unearned revenue until spent in accordance with the terms of the grant agreement in future years. Proprietary funds. The City's proprietary funds provide the same type of information found in the government- wide financial statements, but in more detail. Unrestricted net position of the water and sewer fund at the end of the year amounted to $41,286,917 and those for the Schertz EMS fund amounted to a deficit of $253,112, which are 132% and 2% of fund operating costs, respectively. The water and sewer fund reported an increase in net position of $7.6 million. Approximately three quarters of this increase related to revenue recognized for contributed infrastructure assets; the remaining portion of the increase was from operating income, which was consistent with the prior year. Management’s intent is to accumulate operating surplus to fund construction of new water and sewer infrastructure in future years with less reliance on bonded debt. The Schertz EMS fund decreased net position by $1,877,201. Expenses increased by approximately $2.1 million compared to the prior year. Revenues were consistent to the prior year as a result of approximately the same number of ambulance runs in the prior year. Expenses increased primarily from increased salaries that resulted from the compensation study discussed previously. General Fund Budgetary Highlights The general fund expenditures were $1,282,031 less than the $47,322,463 budget. Overall activity in the General Fund increased during the current year as the City emerged from the COVID-19 pandemic, although the amount of growth was less than expected. Revenues were $734,613 less than budgeted, primarily due to property tax revenue increasing less than expected. Overall, ending fund balance in the general fund was $2,101,414 higher than budgeted. CAPITAL ASSET AND DEBT ADMINISTRATION Capital assets. The City's investment in capital assets for its governmental and business-type activities as of September 30, 2024, amounts to $338,890,205 (net of accumulated depreciation), including several projects in progress from voter approved bonds. 2024 2023 2024 2023 2024 2023 Land 15,450,585$ 15,214,261$ 2,415,103$ 2,415,102$ 17,865,688$ 17,629,363$ Water rights - - 70,245 70,245 70,245 70,245 Buildings and improvements 67,671,372 53,420,797 3,725,152 3,725,152 71,396,524 57,145,949 Machinery, equipment, and vehicles 19,506,533 16,277,025 7,895,394 7,339,679 27,401,927 23,616,704 Infrastructure 175,820,607 175,473,306 143,743,449 137,700,969 319,564,056 313,174,275 Construction in progress 14,956,054 22,189,761 35,493,424 29,149,047 50,449,478 51,338,808 Accumulated depreciation (98,720,552) (88,306,247) (49,137,161) (44,438,286) (147,857,713) (132,744,533) TOTALS 194,684,599$ 194,268,903$ 144,205,606$ 135,961,908$ 338,890,205$ 330,230,811$ Activities Activities Total Governmental Business-Type Significant capital asset activity for the year included improvements to streets and infrastructure of $6.2 million and construction projects of $7.2 million. Additional information on the City's capital assets can be found in note II.F. to the basic financial statements. DR A F T 11 LONG TERM DEBT At the end of the current fiscal year, the City of Schertz had total long-term debt outstanding of $122,484,521. The related principal and interest payment for the bonds are backed by an annual ad valorem tax levied against all taxable property within the City. The City of Schertz maintains an "AA+" rating from Standard and Poor’s. 2024 2023 2024 2023 2024 2023 General obligation bonds 46,395,000$ 50,790,000$ 2,750,000$ 3,525,000$ 49,145,000$ 54,315,000$ Certificates of obligation 42,275,000 24,565,000 21,150,000 22,005,000 63,425,000 46,570,000 Financing arrangements 54,614 81,921 163,843 245,764 218,457 327,685 Premium on bonds 5,763,094 5,133,058 1,954,620 2,086,300 7,717,714 7,219,358 Compensated absences 1,405,718 1,259,918 572,632 498,709 1,978,350 1,758,627 Totals 95,893,426$ 81,829,897$ 26,591,095$ 28,360,773$ 122,484,521$ 110,190,670$ Activities Activities Total Governmental Business-Type Total debt increased compared to the prior year due to the issuance of the City's Series 2024 Certificates of Obligation. Additional information on the City's long-term debt can be found in note II.G. to the basic financial statements. Economic Factors and Next Year's Budgets and Rates At the end of the fiscal year, the assigned and unassigned fund balance in the general fund decreased to $15.0 million from $15.5 million. There was a decrease in fund balance budgeted of $2.5 million in the original adopted budget but due to the above expected performance of taxes collected and interlocal agreement updates combined with savings in streets made up $2 million. The City of Schertz has appropriated $2.5 million of the fund balance for spending in the 2025 fiscal year budget in accordance to the City’s fund balance policy in an effort to reduce the fund balance level. The approved tax rate decreased to $0.4872 from $0.4950 per $100 of valuation. Each year the City updates its five-year budgeting forecast and has implemented a long-term debt model to assist management in making informed financial decisions that will impact the community now and in the future. The City’s property tax base continues to expand at around 3% per year while the long term sales taxes are growing at 7% annually. During the Fiscal year of 2023-24, the City and the Schertz Economic Development Corporation (SEDC) partnered for a study to determine the feasibility of extending a sewer line through this region known as the Town Creek Sewershed which is the area north of IH 35, along the City’s border with Garden Ridge and New Braunfels. The plan was completed and the SEDC partnered with two companies to construct this sewer line. Boomerang and Lovett, both Houston companies, are planning two projects to construct over 800,000 square feet of warehouse and cold storage in the area of FM 2252. These projects will extend the sewer from their projects to a manhole and existing sewer at Abby Road. This project to extend nearly 6,600 linear feet of 24-inch sewer line. In 2024-25 staff is planning for a second project to complete the second leg of over 9,000 linear feet of sewer for this watershed, finally providing service to the entire region. There are a lot of exciting things happening and on the horizon in Schertz. Other development along IH 35 includes construction starting on buildings 2, 4, 5, and 6 at 22867 IH 35 that will be a combined 773,343 sq ft of industrial spec space and Royal Manufacturing starting Phase III for an additional 196,560 sq ft of industrial space. For nearly two years, Schertz has worked on finalizing an agreement with Merit Real Estate for the development of the Schertz Station Shopping Center, Schertz’ first major retail development in 20 years. The SEDC partnered with developers of that area to assist with public infrastructure for the extension of Ripps Kreusler Rd, and some signalization improvements on Cibolo Valley Drive and IH 35 access Rd. The development at that location will make way for a 250,000 square feet shopping center anchored by a Home Depot and several restaurants and service-related businesses. Some of the businesses coming to the center, CAVA, Chipolte, Panera, Jersey Mikes and Dave’s Hot Chicken have been actively recruited by the city for many years. In addition, Portillo’s Restaurant, the Chicago icon that was founded in 1963 will make its first appearance into the San Antonio market with a store in the Schertz Station. This development promises cranes on the horizon and ribbon cuttings for many years to come. DR A F T 12 For residential development, City also has a 300 unit residential multifamily apartment complex totaling 383,481sq ft. In addition to having the highest annual revenue on new residential building permits since 2015. Overall, the City of Schertz continues to be an extremely attractive option as a center for logistics and distribution being along the west side IH 35 where the current industrial development is centered with residential and residential businesses located along the east side. Continued development reinforces the City’s projection of continued growth in both the residential and commercial sectors of 3% and 7%, respectively. Requests for Information This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, City of Schertz, 1400 Schertz Parkway, Schertz, Texas 78154. DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T BASIC FINANCIAL STATEMENTS DR A F T Governmental Business-Type Activities Activities Total ASSETS Cash and cash equivalents 112,611,161$ 24,837,104$ 137,448,265$ Investments 4,829,710 1,222,270 6,051,980 Internal balances 732,091 (732,091) - Receivables, net of allowances: Taxes 4,630,649 - 4,630,649 Accounts and other 1,242,882 8,590,258 9,833,140 Accrued interest - 6,324 6,324 Inventories 285,571 231,031 516,602 Restricted assets: Cash and cash equivalents 110,791 10,275,888 10,386,679 Service concession arrangement receivable: Due within one year 90,909 - 90,909 Due in more than one year 619,427 - 619,427 Investment in joint venture - 22,208,706 22,208,706 Capital assets: Land 15,450,585 2,415,103 17,865,688 Water rights - 70,245 70,245 Buildings and improvements 67,671,372 3,725,152 71,396,524 Equipment and vehicles 19,506,533 7,895,394 27,401,927 Infrastructure 175,820,607 143,743,449 319,564,056 Construction in progress 14,956,054 35,493,424 50,449,478 Accumulated depreciation (98,720,552) (49,137,161) (147,857,713) Total Assets 319,837,790 210,845,096 530,682,886 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on debt refunding 392,195 - 392,195 OPEB related 472,800 164,140 636,940 Pension related 6,291,741 2,184,268 8,476,009 Total Deferred Outflows of Resources 7,156,736 2,348,408 9,505,144 Primary Government CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.13 DR A F T Governmental Business-Type Activities Activities Total LIABILITIES Accounts payable 2,539,257$ 4,153,880$ 6,693,137$ Accrued liabilities 777,467 289,202 1,066,669 Retainage payable 6,893 718,963 725,856 Due to other governments 50,043 - 50,043 Unearned revenue 6,544,945 302,260 6,847,205 Accrued interest payable 438,634 154,964 593,598 Customer deposits 33,027 600,837 633,864 Noncurrent liabilities: Due within one year: Compensated absences 281,144 114,526 395,670 Total OPEB liability 86,507 29,892 116,399 Service concession arrangement 55,241 - 55,241 Long-term debt 7,042,307 1,781,921 8,824,228 Due in more than one year: Compensated absences 1,124,574 458,106 1,582,680 Total OPEB liability 2,214,732 769,014 2,983,746 Net pension liability 16,326,037 5,667,815 21,993,852 Service concession arrangement 376,397 - 376,397 Long-term debt 87,445,401 24,236,542 111,681,943 Total Liabilities 125,342,606 39,277,922 164,620,528 DEFERRED INFLOWS OF RESOURCES Deferred service concession arrangement 278,698 - 278,698 OPEB related 972,045 337,461 1,309,506 Pension related 105,049 36,469 141,518 Total Deferred Inflows of Resources 1,355,792 373,930 1,729,722 NET POSITION Net investment in capital assets 142,891,901 125,867,091 268,758,992 Restricted for: Police and municipal court 920,715 - 920,715 PEG capital fees 136,899 - 136,899 Tourism development 3,439,858 - 3,439,858 Economic development 41,137,588 - 41,137,588 Parks and tree mitigation 1,777,495 - 1,777,495 Debt service 1,786,712 - 1,786,712 Scholarships and other purposes 1,013,530 - 1,013,530 Construction - 6,640,756 6,640,756 Unrestricted 7,191,430 41,033,805 48,225,235 Total Net Position 200,296,128$ 173,541,652$ 373,837,780$ Primary Government CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 14 DR A F T Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary government: Governmental activities: General government 8,678,145$ 418,302$ 1,563,245$ -$ Public safety 22,719,864 4,068,931 2,011,463 - Public environment 8,802,846 2,038,419 - 3,293,373 Parks and recreation 5,539,108 932,437 - - Cultural 1,520,759 324,597 5,086 - Administration 6,343,146 - - - Interest 2,508,098 - - - Total Governmental Activities 56,111,966 7,782,686 3,579,794 3,293,373 Business-type activities: Water and sewer 32,088,184 32,562,394 - 8,431,343 EMS 11,718,474 10,231,081 - - Total Business-Type Activities 43,806,658 42,793,475 - 8,431,343 Total Primary Government 99,918,624$ 50,576,161$ 3,579,794$ 11,724,716$ General revenues: Taxes: Ad valorem Sales Franchise fees Hotel/motel Mixed drink Investment earnings Miscellaneous Total General Revenues Change in Net Position Net Position - Beginning Net Position - Ending Program Revenues CITY OF SCHERTZ, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.15 DR A F T Governmental Business-Type Activities Activities Total (6,696,598)$ -$ (6,696,598)$ (16,639,470) - (16,639,470) (3,471,054) - (3,471,054) (4,606,671) - (4,606,671) (1,191,076) - (1,191,076) (6,343,146) - (6,343,146) (2,508,098) - (2,508,098) (41,456,113) - (41,456,113) - 8,905,553 8,905,553 - (1,487,393) (1,487,393) - 7,418,160 7,418,160 (41,456,113) 7,418,160 (34,037,953) 27,147,745 - 27,147,745 20,095,955 - 20,095,955 2,354,657 - 2,354,657 849,265 - 849,265 93,524 - 93,524 5,569,055 4,535,559 10,104,614 1,119,844 974,786 2,094,630 57,230,045 5,510,345 62,740,390 15,773,932 12,928,505 28,702,437 184,522,196 160,613,147 345,135,343 200,296,128$ 173,541,652$ 373,837,780$ Primary Government Net (Expense) Revenue and Changes in Net Position 16 DR A F T General Capital Projects Debt Service Fund Fund Fund ASSETS Cash and cash equivalents 14,004,790$ 41,622,628$ 2,029,913$ Investments 2,499,161 - - Receivables (net of allowances) Taxes 3,293,402 - 195,433 Accounts and other 1,134,923 - - Due from other funds 1,376,444 - - Inventory 285,571 - - Restricted assets: Cash and cash equivalents 110,791 - - Total Assets 22,705,082 41,622,628 2,225,346 LIABILITIES Accounts payable 2,446,518 78,995 - Accrued salaries and benefits 777,467 - - Retainage payable - - - Customer deposits 33,027 - - Due to other governments 50,043 - - Due to other funds - - - Unearned revenues 31,498 - - Total Liabilities 3,338,553 78,995 - DEFERRED INFLOWS OF RESOURCES Unavailable revenues 1,418,826 - 195,433 Total Deferred Inflows of Resources 1,418,826 - 195,433 FUND BALANCES Nonspendable for: Inventory 285,571 - - Restricted for: Police and public safety/municipal court 409,637 - - Municipal court 715,579 - - PEG capital fees 136,899 - - Capital improvement - 37,654,911 - Debt service - - 2,029,913 Tourism development - - - Parks and tree mitigation - - - Historical Committee and library - - - Economic development - - - Animal control 47,461 - - Scholarships 149,097 - - Committed for: Capital Projects - 3,888,722 - Civic Center/SIED 1,260,939 - - Assigned for: Property replacement 1,007,626 - - Subsequent year's budget 2,596,149 - - Unassigned 11,338,745 - - Total Fund Balances 17,947,703 41,543,633 2,029,913 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 22,705,082$ 41,622,628$ 2,225,346$ SEPTEMBER 30, 2024 GOVERNMENTAL FUNDS BALANCE SHEET CITY OF SCHERTZ, TEXAS The accompanying notes are an integral part of these financial statements.17 DR A F T Economic American Nonmajor Total Development Rescue Plan Act Governmental Governmental Corporation Fund Funds Funds 36,851,691$ 7,334,732$ 10,767,407$ 112,611,161$ 2,330,549 - - 4,829,710 1,141,814 - - 4,630,649 7,949 - 100,010 1,242,882 - - - 1,376,444 - - - 285,571 - - - 110,791 40,332,003 7,334,732 10,867,417 125,087,208 8,807 - 4,937 2,539,257 - - - 777,467 - 6,893 - 6,893 - - - 33,027 - - - 50,043 - - 644,353 644,353 - 6,513,447 - 6,544,945 8,807 6,520,340 649,290 10,595,985 - - - 1,614,259 - - - 1,614,259 - - - 285,571 - - 511,078 920,715 - - - 715,579 - - - 136,899 - - 4,654,797 42,309,708 - - - 2,029,913 - - 3,439,858 3,439,858 - - 1,777,495 1,777,495 - - 101,393 101,393 40,323,196 814,392 - 41,137,588 - - - 47,461 - - - 149,097 - - - 3,888,722 - - - 1,260,939 - - - 1,007,626 - - - 2,596,149 - - (266,494) 11,072,251 40,323,196 814,392 10,218,127 112,876,964 40,332,003$ 7,334,732$ 10,867,417$ 125,087,208$ 18 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T Total Fund Balances - Governmental Funds 112,876,964$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not current financial resources and,therefore,are not reported in the governmental funds balance sheet.194,684,599 Bonds payable and accrued compensated absences will not be liquidated with current financial resources and,therefore,have not been included in the fund financial statements.(90,130,332) Interest payable on long-term debt is accrued in the government-wide financial statements,whereas in the fund financial statements,interest expenditures are reported when due.(438,634) Premiums on bond issuances and deferred losses on bond refunding are recorded as other financing sources and uses when paid in the fund financial statements but are capitalized and amortized in the government-wide financial statements over the life of the bonds. Premiums (5,763,094) Deferred loss 392,195 Receivables from grants,property taxes and fines and fees are not available soon enough to pay for the current period's expenditures and are,therefore, deferred in the fund financial statements.1,614,259 Included in the items related to debt is the recognition of the City's net pension liability,total OPEB liability,and related deferred outflows and inflows of resources. Net pension liability (16,326,037) Deferred outflows related to pensions 6,291,741 Deferred inflows related to pensions (105,049) Total OPEB liability (2,301,239) Deferred outflows related to OPEB 472,800 Deferred inflows related to OPEB (972,045) Net Position of Governmental Activities 200,296,128$ CITY OF SCHERTZ, TEXAS RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.19 DR A F T General Capital Projects Debt Service Fund Fund Fund REVENUES Taxes 34,041,974$ -$ 8,917,461$ Permits and fees 2,627,370 - - Service fees 2,339,769 - - Fines and fees 366,823 - - Intergovernmental 2,940,640 - - Investment earnings 1,251,166 1,379,778 195,912 Miscellaneous 897,538 - 221,136 Total Revenues 44,465,280 1,379,778 9,334,509 EXPENDITURES Current: General government 7,106,636 - - Public safety 23,365,331 - - Public environment 2,518,012 - - Parks and recreation 4,161,603 - - Cultural 1,429,406 - - Administration 5,688,426 - - Capital outlay 1,771,018 2,497,812 - Debt service: Principal - - 5,850,000 Interest and fiscal charges - - 2,667,861 Bond issue costs - 163,613 5,000 Total Expenditures 46,040,432 2,661,425 8,522,861 Excess (Deficiency) of Revenues Over Expenditures (1,575,152) (1,281,647) 811,648 OTHER FINANCING SOURCES (USES) Issuance of bonds - 19,165,000 - Premium on issuance of bonds - 998,613 - Transfers in 285,239 12,892 104,407 Transfers out - (104,407) - Total Other Financing Sources (Uses)285,239 20,072,098 104,407 NET CHANGE IN FUND BALANCE (1,289,913) 18,790,451 916,055 FUND BALANCES - BEGINNING 19,237,616 22,753,182 1,113,858 FUND BALANCES - ENDING 17,947,703$ 41,543,633$ 2,029,913$ FOR THE YEAR ENDED SEPTEMBER 30, 2024 GOVERNMENTAL FUNDS AND CHANGES IN FUND BALANCES STATEMENT OF REVENUES, EXPENDITURES CITY OF SCHERTZ, TEXAS The accompanying notes are an integral part of these financial statements.20 DR A F T Economic American Nonmajor Total Development Rescue Plan Act Governmental Governmental Corporation Fund Funds Funds 6,698,059$ -$ 849,265$ 50,506,759$ - - 1,001,518 3,628,888 - - 1,502,262 3,842,031 - - 224,151 590,974 - 694,541 378,480 4,013,661 1,868,124 414,711 459,364 5,569,055 1,101 - 69 1,119,844 8,567,284 1,109,252 4,415,109 69,271,212 384,286 - 56,535 7,547,457 - - 43,544 23,408,875 - - 81,429 2,599,441 - - - 4,161,603 - - 16,880 1,446,286 557,505 - 80,265 6,326,196 - 694,541 111,961 5,075,332 - - - 5,850,000 - - - 2,667,861 - - - 168,613 941,791 694,541 390,614 59,251,664 7,625,493 414,711 4,024,495 10,019,548 - - - 19,165,000 - - - 998,613 - - - 402,538 (298,131) - - (402,538) (298,131) - - 20,163,613 7,327,362 414,711 4,024,495 30,183,161 32,995,834 399,681 6,193,632 82,693,803 40,323,196$ 814,392$ 10,218,127$ 112,876,964$ 21 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T Net Changes in Fund Balances - Governmental Funds 30,183,161$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures.However,in the governmental activities statement of activities,that cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay 10,830,001 Depreciation expense (10,414,305) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Property taxes 25,404 Court fines (704,091) The issuance of long-term debt (e.g.bonds)provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds.Neither transaction,however,has any effect on net position.Also,governmental funds report the effect of premiums,discounts,and similar items when debt is first issued,whereas the amounts are deferred and amortized in the Statement of Activities. Repayment of principal of long-term debt 6,245,884 Amortization of loss on refunding (57,272) Current year changes in certain long-term liabilities do not require the use of current financial resources and,therefore,are not reported as expenditures in governmental funds. Issuance of bonds (19,165,000) Premium on issuance of bonds (998,613) Compensated Absences (145,800) Net pension liability 66,799 Total OPEB liability (109,307) Interest payable on long-term debt is accrued in the government-wide financial statements,whereas in the fund financial statements,interest expenditures are reported when due.17,071 Change in Net Position of Governmental Activities 15,773,932$ CITY OF SCHERTZ, TEXAS RECONCILIATION OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.22 DR A F T Total Water and Schertz Enterprise Sewer System EMS Funds ASSETS Current assets: Cash and cash equivalents 24,836,633$ 471$ 24,837,104$ Investments 1,222,270 - 1,222,270 Accounts receivable, net of allowance: Customer accounts 3,933,498 4,656,760 8,590,258 Accrued interest 6,324 - 6,324 Inventory 109,750 121,281 231,031 Total Current Assets 30,108,475 4,778,512 34,886,987 Noncurrent assets: Restricted assets: Cash and cash equivalents 10,275,888 - 10,275,888 Investment in joint ventures 22,208,706 - 22,208,706 Capital assets: Land 2,415,103 - 2,415,103 Water rights 70,245 - 70,245 Buildings and improvements 3,630,652 94,500 3,725,152 Machinery, equipment, and vehicles 3,794,513 4,100,881 7,895,394 Infrastructure 143,743,449 - 143,743,449 Construction in progress 35,493,424 - 35,493,424 Less: accumulated depreciation (46,665,904) (2,471,257) (49,137,161) Total Noncurrent Assets 174,966,076 1,724,124 176,690,200 Total Assets 205,074,551 6,502,636 211,577,187 DEFERRED OUTFLOWS OF RESOURCES Related to OPEB 46,433 117,707 164,140 Related to pension 617,900 1,566,368 2,184,268 Total Deferred Outflows of Resources 664,333 1,684,075 2,348,408 CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2024 Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements.23 DR A F T Total Water and Schertz Enterprise Sewer System EMS Fund LIABILITIES Current liabilities: Accounts payable 3,721,077$ 432,803$ 4,153,880$ Accrued liabilities 79,108 210,094 289,202 Retainage payable 718,963 - 718,963 Customer deposits 600,837 - 600,837 Accrued interest 154,964 - 154,964 Due to other funds - 732,091 732,091 Unearned revenue 300,000 2,260 302,260 Current portion of long-term liabilities: Compensated absences 27,940 86,586 114,526 Total OPEB liability 8,495 21,397 29,892 Long-term debt 1,700,000 81,921 1,781,921 Total Current Liabilities 7,311,384 1,567,152 8,878,536 Noncurrent liabilities: Compensated absences 111,761 346,345 458,106 Total OPEB liability 217,505 551,509 769,014 Net pension liability 1,603,351 4,064,464 5,667,815 Long-term debt 24,154,620 81,922 24,236,542 Total Noncurrent Liabilities 26,087,237 5,044,240 31,131,477 Total Liabilities 33,398,621 6,611,392 40,010,013 DEFERRED INFLOWS OF RESOURCES Related to OPEB 95,464 241,997 337,461 Related to pension 10,316 26,153 36,469 Total Deferred Inflows of Resources 105,780 268,150 373,930 NET POSITION Net investment in capital assets 124,306,810 1,560,281 125,867,091 Restricted for construction 6,640,756 - 6,640,756 Unrestricted 41,286,917 (253,112) 41,033,805 Total Net Position 172,234,483$ 1,307,169$ 173,541,652$ Business-Type Activities Enterprise Funds PROPRIETARY FUNDS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS 24 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T Total Water and Schertz Enterprise Sewer System EMS Funds OPERATING REVENUES Fees charged to users 32,041,277$ 10,231,081$ 42,272,358$ Other charges 46,362 - 46,362 Miscellaneous 724,281 250,505 974,786 Total Operating Revenues 32,811,920 10,481,586 43,293,506 OPERATING EXPENSES Personnel services 3,425,187 8,901,006 12,326,193 General and administrative 3,422,149 898,961 4,321,110 Contractual services 19,137,379 761,544 19,898,923 Supplies and maintenance 678,498 683,702 1,362,200 Depreciation 4,593,817 473,261 5,067,078 Total Operating Costs 31,257,030 11,718,474 42,975,504 Operating Income (Loss)1,554,890 (1,236,888) 318,002 NON-OPERATING REVENUES (EXPENSES) Investment revenue 4,511,317 24,242 4,535,559 Rent revenue 474,755 - 474,755 Interest expense (831,154) - (831,154) Total Non-Operating Revenues (Expenses)4,154,918 24,242 4,179,160 Income before contributions and transfers 5,709,808 (1,212,646) 4,497,162 Capital contributions - impact fees 2,388,863 - 2,388,863 Capital contributions - dedicated assets 6,042,480 - 6,042,480 CHANGE IN NET POSITION 14,141,151 (1,212,646) 12,928,505 NET POSITION - BEGINNING 158,093,332 2,519,815 160,613,147 NET POSITION - END OF YEAR 172,234,483$ 1,307,169$ 173,541,652$ Business-Type Activities Enterprise Funds CITY OF SCHERTZ, TEXAS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of these financial statements.25 DR A F T Water and Schertz Total Sewer System EMS Enterprise CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers and users 32,184,917$ 10,019,047$ 42,203,964$ Cash paid to employees for services (3,408,428) (8,635,878) (12,044,306) Cash paid to suppliers for goods and services (26,955,306) (2,094,320) (29,049,626) Net Cash Provided By Operating Activities 1,821,183 (711,151) 1,110,032 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Transfers from other funds 91,499 732,091 823,590 Net Cash Used in Non-Capital Financing Activities 91,499 732,091 823,590 CASH FLOWS FROM CAPITAL & RELATED FINANCING ACTIVITIES Capital contributions - impact fees 2,388,863 - 2,388,863 Interest paid on long-term debt (956,469) - (956,469) Principal paid on long-term debt (1,630,000) (81,921) (1,711,921) Net Cash Used in Capital and Related Financing Activities (6,800,048) (747,777) (7,547,825) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (38,473) - (38,473) Payments from rentals 474,755 - 474,755 Interest and investment earnings 4,511,317 24,242 4,535,559 Net Cash Provided By (Used in) Investing Activities 4,947,599 24,242 4,971,841 Net (Decrease) Increase in Cash and Cash Equivalents 60,233 (702,595) (642,362) Cash and cash equivalents at beginning of year: Cash and cash equivalents 21,699,922 703,066 22,402,988 Restricted cash and cash equivalents 13,352,366 - 13,352,366 35,052,288 703,066 35,755,354 Cash and cash equivalents at end of year Cash and cash equivalents 24,836,633 471 24,837,104 Restricted cash and cash equivalents 10,275,888 - 10,275,888 35,112,521$ 471$ 35,112,992$ Enterprise Funds CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Business-Type Activities The accompanying notes are an integral part of these financial statements.26 DR A F T Water and Schertz Total Sewer System EMS Enterprise RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income (loss)1,554,890$ (1,236,888)$ 318,002$ Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 4,593,817 473,261 5,067,078 Change in investment in joint venture (2,615,430) - (2,615,430) Decrease (increase) in accounts receivable (409,065) (463,364) (872,429) Decrease (increase) in inventory 16,886 (22,280) (5,394) Decrease (increase) in inventory 219,527 416,896 636,423 Decrease (increase) in accounts receivable 7,540 10,114 17,654 Increase (decrease) in accounts payable (1,118,736) 272,167 (846,569) Increase (decrease) in accrued liabilities 28,596 - 28,596 Increase (decrease) in customer deposits (24,012) - (24,012) Increase (decrease) in unearned revenue (193,926) 825 (193,101) Increase (decrease) in compensated absences (2,195) 76,118 73,923 Increase (decrease) in net pension liability (240,739) (302,856) (543,595) Increase (decrease) in deferred OPEB inflows (1,765) 11,733 9,968 Increase (decrease) in deferred pension inflows 3,717 10,526 14,243 Increase (decrease) in total OPEB liability 2,078 42,597 44,675 Net cash provided by operating activities 1,821,183$ (711,151)$ 1,110,032$ SCHEDULE OF NON-CASH CAPITAL ACTIVITIES Developer contributions of capital assets 6,042,480 - 6,042,480 Total non-cash capital activities 6,042,480$ -$ 6,042,480$ Activities Enterprise Funds FOR THE YEAR ENDED SEPTEMBER 30, 2024 Business-Type CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS 27 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T 28 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS SEPTEMBER 30, 2024 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Schertz is a municipal corporation governed by an elected mayor and seven-member council. The financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below: A. Reporting Entity Component Units - As required by generally accepted accounting principles, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations; thus, data from these units are be combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the government-wide financial statements to emphasize it is legally separate from the government. The City reports the following component unit: Schertz Economic Development Corporation - The Corporation was organized for the purpose of promoting economic development in order to eliminate unemployment and underemployment and to promote and encourage employment and public welfare of, for, and on behalf of the City. The board of directors consists of seven (7) members appointed by the city council. The City is financially accountable for the Corporation because the city council approves the Corporation's budget and appoints all board members. For financial reporting purposes, the SEDC is reported as a blended component unit due to the City having operational responsibility for the component unit, and that any debt issued by SEDC would be expected to be paid using City resources. Thus, SEDC is presented as a special revenue fund within the City’s financial statements. Complete financial statements for the Schertz Economic Development Corporation may be obtained from City Hall. Joint Ventures - A joint venture is a legally separate entity that results from a contractual arrangement and that is owned, operated, or governed by two or more participating governments. The following entities meet the criteria as joint ventures. Separate financial statements for these entities may be obtained at City Hall. Schertz/Seguin Local Government Corporation - is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Seguin in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Cibolo Valley Local Government Corporation - is a public, nonprofit corporation organized July 28, 2011 to aid, assist, and act on behalf of the cities of Cibolo, Converse and Schertz in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. DR A F T 29 B. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges of customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Nonexchange revenues that are measurable but not available are recorded as unavailable revenue (a deferred inflow of resources). These revenues are generally property taxes and warrants outstanding. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Exchange revenues (payments for services) received in advance of the service being provided are recorded as unearned revenue. The City reports the following major governmental funds: The General Fund is the City's primary operating fund which accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Capital Projects Fund accounts for the acquisition and construction of major capital facilities financed from bond proceeds, grants, and transfers from other funds. The Debt Service Fund accounts for the resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds. The Economic Development Corporation collects sales taxes to support business development and expansion within the City. The American Rescue Plan Act Fund records revenue and expenditures related to the City’s COVID- 19 funding from the American Rescue Plan Act. DR A F T 30 The City reports the following major enterprise funds: The Water and Sewer System Fund accounts for the water and sewer services provided to the citizens through user charges. The EMS Fund accounts for the emergency medical services provided to the citizens of the City and other participating governments through user charges. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this are charges between the City's general government function and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applications for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. General revenues include all taxes and investment earnings. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the water and sewer enterprise fund and the EMS enterprise fund are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. D. Cash and Cash Equivalents The City's cash and cash equivalents are considered to be cash on hand and demand deposits. Cash is reported as restricted when it has restrictions on its use narrower than the purpose of the fund in which it is reported. This can result in differences in presentation between fund statements and government-wide statements. For purposes of the statement of cash flows, the City considers cash and other investments with maturities of three months or less from the date of purchase to be cash and cash equivalents. E. Investments The City is authorized to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal of and interest on which are unconditionally guaranteed or insured by the State of Texas of the United States; (4) obligations of states, agencies, counties, cities, and other political subdivisions of any state having been rated of not less than "AA" or its equivalent; (5) certificates of deposit issued by state and national banks domiciled in Texas that are guaranteed or insured by the Federal Deposit Insurance Corporation (FDIC) or its successor, or secured by obligations mentioned above; and (6) fully collateralized direct repurchase agreements having a defined termination date. In addition, the City is authorized to invest in local government investment pools. The investment pools operate in accordance with appropriate state laws and regulations and have regulatory oversight from the Texas Public Funds Investment Act Sec. 2256.0016. Investments for the City are reported at fair value, except for the position in investment pools, which are reported at net asset value per share (which approximates fair value) even though it is calculated using the amortized cost method. The City categorized its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quotes prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. DR A F T 31 F. Receivables and Payables Activities between the funds that are representative of inter-fund loans outstanding at the end of the fiscal year are referred to as due to/from other funds. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances". Accounts receivables are reported net of allowances for uncollectible accounts. The allowance account represents management's estimate of uncollectible accounts based upon experience and historical trends. Property taxes for the City are levied each October 1 on the taxable value as of the preceding January 1, the date a lien attaches, for all taxable real and personal property located in the City. Taxes are due by January 31 following the October 1 assessment date and become delinquent on February 1, at which time they begin accruing penalty and interest. The enforceable legal claim date for property taxes is the assessment date; therefore, the City did not record a receivable for accrual of future taxes at year end. Accordingly, no current taxes receivable are reported. Delinquent taxes have been reported in the financial statements net of the allowance for uncollectible taxes. Tax revenues are recognized as they become available. Accordingly, an amount equal to taxes not yet available has been reported as unavailable revenue (a deferred inflow of resources) at the government fund level. G. Inventories All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. H. Restricted Assets Certain proceeds from bonds, resources set aside for their repayment, and other restrictive agreements are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants and/or contractual arrangements. I. Capital Assets Capital assets, which include land, buildings and improvements, machinery, equipment, vehicles, and infrastructure assets (i.e., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. When capital assets are purchased, they are capitalized and depreciated in the government-wide financial statements and the proprietary fund statements. Capital assets are recorded as expenditures of the current period in the governmental fund financial statements. Capital assets are valued at cost where historical records are available and at an estimated cost where no records exist. Donated capital assets, donated works of art and similar items received as part of a service concession arrangement are reported at acquisition value, rather than fair value. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements to capital assets that materially extend the life of the asset or add to the value are capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Capital assets are depreciated over their useful lives on a straight-line basis as follows: Use Lives Assets (Years) Buildings and improvements 10 - 50 Machinery, equipment, and vehicles 2 - 20 Infrastructure 15 - 30 DR A F T 32 J. Deferred Inflows/Outflows of Resources In addition to assets, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting in this category. • Deferred charges on refunding – A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. • Pension and OPEB contributions after measurement date – These contributions are deferred and recognized in the following fiscal year. • Difference in expected and actual pension and OPEB experience - This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. • Changes in actuarial assumptions and other inputs – This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. In addition to liabilities, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has the following types of items that qualify for reporting in this category. • Unavailable revenue is reported only in the governmental funds balance sheet. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. • Difference in projected and actual earnings on pension assets – This difference is deferred and amortized over a closed five-year period. • Difference in expected and actual pension and OPEB experience - This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. • Changes in actuarial assumptions and other inputs – This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. K. Compensated Absences It is the City's policy to permit employees to accumulate earned but unused vacation and compensatory time benefits. There is no liability for unpaid accumulated sick leave since the City does not have a policy to pay any amounts when employees separate from service with the City. All vacation and compensatory time pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. The general fund, water and sewer fund and the EMS fund are used to liquidate compensated absences. L. Pensions The net pension liability, deferred inflows, and outflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Texas Municipal Retirement System (TMRS), and additions to and deductions from TMRS’s fiduciary net position have been determined on the same basis as they are reported by TMRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. DR A F T 33 M. Other Post-Employment Benefits (OPEB) Supplemental Death Benefits Fund. For purposes of measuring the total Texas Municipal Retirement System Supplemental Death Benefit Fund (TMRS SDBF) OPEB liability, related deferred outflows and inflows of resources, and expense, City specific information about its total TMRS SDBF liability and additions to/deductions from the City’s total TMRS SDBF liability have been determined on the same basis as they are reported by TMRS. The TMRS SDBF expense and deferred (inflows)/outflows of resources related to TMRS SDBF, primarily result from changes in the components of the total TMRS SDBF liability. Most changes in the total TMRS SDBF liability will be included in TMRS SDBF expense in the period of the change. For example, changes in the total TMRS SDBF liability resulting from current-period service cost, interest on the TOL, and changes of benefit terms are required to be included in TMRS SDBF expense immediately. Changes in the total TMRS SDBF liability that have not been included in TMRS SDBF expense are required to be reported as deferred outflows of resources or deferred inflows of resources related to TMRS SDBF. Retiree Health Insurance. For purposes of measuring the total OPEB liability, OPEB related deferred outflows and inflows of resources, and OPEB expense, benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Contributions are not required but are measured as payments by the City for benefits due and payable that are not reimbursed by plan assets. Information regarding the City’s total OPEB liability is obtained from a report prepared by a consulting actuary, Gabriel Roeder Smith & Company. N. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums, discounts, and losses on defeasance are amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Losses on defeasance are reported as deferred outflows of resources. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. O. Fund Balance Fund balances in governmental funds are classified as follows: Nonspendable - Represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid items) or legally required to remain intact. Restricted - Represents amounts that are constrained by external parties, constitutional provisions or enabling legislation. Committed - Represents amounts that can only be used for a specific purpose because of a formal action by the government’s highest level of decision-making authority: an ordinance adopted by City Council prior to the end of the fiscal year. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. Assigned - Represents amounts which the City intends to use for a specific purpose but do not meet the criteria of restricted or committed. The City Council may make assignments through formal documentation in the minutes. The City Council authorized (by way of policy) the City Manager to also make assignments. The City Manager’s assignments do not require formal action; however, the City Manager has not assigned any funds at this time. DR A F T 34 Unassigned - Represents the residual balance that may be spent on any other purpose of the City. Only the General Fund reports positive unassigned fund balances; if another fund were to have unassigned fund balance, it would be in the event of a deficit. When an expenditure is incurred for a purpose in which multiple classifications are available, the City considers restricted balances spent first, committed second, and assigned third. P. Net Position Net position represents the difference between assets plus deferred outflows of resources less liabilities and deferred inflows of resources. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Net position is reported as restricted when there are limitations imposed by creditors, grantors, or laws or regulations of other governments. Q. Estimates The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual amounts could differ from those estimates. R. Deficit Equity At September 30, 2024, the City has a deficit unassigned fund balance of $266,464 in the Grant Fund. This deficit is due to timing differences between expenditures and reimbursements of grant funds. S. Budgetary Information Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except the American rescue plan act fund, library advisory board fund, grant special revenue fund, police department forfeiture special revenue fund and the capital projects fund, which adopts project-length budgets. II. DETAILED NOTES ON ALL FUNDS AND ACTIVITIES A. Cash, Cash Equivalents and Investments As of September 30, 2024, the City had the following cash, cash equivalents and investments: Reported Weighted Average Value Maturity (days) Investment type: LOGIC 39,529,875$ 48 Lone Star Investment Pool 29,060,228 21 Texas CLASS 72,231,881 34 Certificates of Deposit 4,529,802 79 U.S. Agency Securities 1,522,178 487 Subtotal 146,873,964 Plus: depository and petty cash 960,980 Total cash and investments 147,834,944$ LOGIC, Lone Star Investment Pool and Texas CLASS are recorded as cash equivalents in the financial statements. All of the pools have redemption notice periods of one day and may redeem daily. The investment pools’ authorities may only impose restrictions on redemptions in the event of a general suspension of trading on major securities markets, general banking moratorium or national state of emergency that affects the pools’ liquidity. Interest Rate Risk. As a means of limiting its exposure to fair value losses arising from rising interest rates, the City's investment policy limits the City's investment portfolio to highly liquid investments to meet unanticipated cash requirements, and/or to redeploy cash into other investments expected to outperform current holdings. DR A F T 35 Credit Risk. State law limits investments in certificates of deposit to guaranteed or insured by the Federal Deposit Insurance Corporation, or its successor or the National Credit Union Share Insurance Fund, or its successor and investment pools continuously rated no lower than AAA or an equivalent rating by at least one nationally recognized rating service. The City's investment policy does not further limit its investment choices. As of September 30, 2024, the City's investments in the pooled investment funds were rated AAAm by Standard & Poor's. The City has also invested in debt securities provided by the Federal Home Loan Bank, Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, Federal Farm Credit Banks, and U.S Treasury Notes. As of September 30, 2024, the City’s investments in debt securities were rated BBB+ by Standard & Poor’s. Custodial Credit Risk - Deposits. In the case of deposits, this is the risk that in the event of a bank failure, the government’s deposits may not be returned. As of September 30, 2024, the City’s cash and cash equivalents (including certificates of deposit, and component unit holdings) were fully collateralized by the City’s depository by a combination of pledged collateral and FDIC insurance. All collateral is held in the City’s name. Custodial Credit Risk - Investments. For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. All of the government securities owned by the City are held by its agent in the City’s name. Restricted Cash - Cash is restricted in the Proprietary fund for construction projects, impact fees and customer deposits. B. Property Taxes Taxes are levied on and payable as of October 1. The City has contracted with the Guadalupe County Tax Assessor-Collector to collect taxes on its behalf. Current taxes become delinquent February 1. Current year delinquent taxes not paid by July 1 are turned over to attorneys for collection action. The City is permitted by the Constitution of the State of Texas to levy taxes up to $2.50 per $100 of taxable assessed valuation for all governmental purposes. Pursuant to a decision of the Attorney General of the State of Texas, up to $1.50 per $100 of assessed valuation may be used for the payment of long-term debt. The combined tax rate to finance general governmental services, including the payment of principal and interest on long-term debt for the year ended September 30, 2024, was $0.4990 per $100 of assessed value. However, the City may not adopt a tax rate that exceeds the tax rate calculated in accordance with the Texas Property Tax Code without holding a public hearing. The Property Tax Code subjects an increase in the effective tax rate to a referendum election, if petitioned by registered voters, when the effective tax rate increase is more than 3.5% of the previous year’s effective tax rate. Property taxes are recorded as receivables and unearned revenues at the time the taxes are assessed. In governmental funds, revenues are recognized as the related ad valorem taxes are collected. Additional amounts estimated to be collectible in the time to be a resource for payment of obligations incurred during the fiscal year and therefore susceptible to accrual in accordance with generally accepted accounting principles have been recognized as revenue. In the government-wide financial statements, the entire levy is recognized as revenue, net of estimated uncollectible amounts (if any), at the levy date. DR A F T 36 C. Receivables Receivables as September 30, 2024 for the government’s individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: General Economic Debt Nonmajor Water and Schertz Fund Development Service Funds Sewer Fund EMS Receivables: Property taxes 452,365$ -$ 207,372$ -$ -$ -$ Sales tax 2,283,629 1,141,814 - - - - Occupancy taxes - - - 100,010 - - Franchise taxes 572,349 - - - - - Customers - - - - 3,712,290 9,589,341 Court fines 2,463,962 - - - - - Other 43,255 7,949 - - 364,093 - Gross receivables 5,815,560 1,149,763 207,372 100,010 4,076,383 9,589,341 Less: allowance for uncollectible accounts (1,480,498) - (12,442) - (142,885) (4,932,581) Net receivables 4,335,062$ 1,149,763$ 194,930$ 100,010$ 3,933,498$ 4,656,760$ Governmental Activities Business-type Activities D. Deferred Inflows and Outflows of Resources Governmental funds report unavailable revenue in connection with receivables for revenue that is not considered to be available to liquidate liabilities of the current period. At the end of the current fiscal year, the various components of unavailable revenue and unavailable revenue reported in the governmental funds were as follows: Unavailable General Fund Delinquent property taxes receivable 376,210$ Court fines 1,002,833 Total General Fund 1,379,043 Debt Service Fund Delinquent property taxes receivable 209,812 Total Debt Service Fund 209,812 Total Governmental Funds 1,588,855$ Additionally, the proprietary funds and governmental activities statements of net position report various deferred outflows and inflows of resources, primarily due to pensions and OPEB, that are summarized by column. The following table presents the disaggregated amounts. Governmental Water/ Activities Sewer EMS Totals Deferred outflows: Charge on refunding 392,195$ 5,965$ -$ 398,160$ Related to pensions 6,291,741 617,900 1,566,368 8,476,009 Related to OPEB - SDBF 150,518 14,782 37,473 202,773 Related to OPEB - Retiree Health Plan 322,282 31,651 80,234 434,167 Total deferred outflow 7,156,736$ 670,298$ 1,684,075$ 9,511,109$ Deferred inflows: Service concession arrangement 278,698$ -$ -$ 278,698$ Related to pensions 105,049 10,316 26,153 141,518 Related to OPEB - SDBF 276,823 27,187 68,917 372,927 Related to OPEB - Retiree Health plan 695,222 68,277 173,080 936,579 Total deferred inflow 1,355,792$ 105,780$ 268,150$ 1,729,722$ Business-type Activities DR A F T 37 E. Interfund Balances and Transfers The composition of interfund balances as of September 30, 2024, is as follows: Due From Due To Amount Purpose Schertz EMS General 731,620$ Short-term pool cash loan Nonmajor Governmental General 644,353 Short-term pool cash loan The following schedule briefly summarizes the City’s transfer activity for the year ending September 30, 2024: Transfer From Transfer To Amount Purpose Economic Development Corporation General 285,239$ Funding for various capital projects Economic Development Corporation Capital Projects 12,892 Funding for various capital projects Capital Projects Debt Service 104,407 Suplement funds sources F. Capital Assets Capital asset activity for the year ended September 30, 2024 was as follows: Beginning Reclassifications/Ending Balance Additions Retirements Balance Governmental activities: Capital assets not being depreciated: Land 15,214,261$ 236,324$ -$ 15,450,585$ Construction in progress 22,189,761 6,917,581 (14,151,288) 14,956,054 Total capital assets not being depreciated 37,404,022 7,153,905 (14,151,288) 30,406,639 Capital assets being depreciated: Buildings and improvements 53,420,797 99,287 14,151,288 67,671,372 Machinery, equipment, and vehicles 16,277,025 3,229,508 - 19,506,533 Street and infrastructure 175,473,306 347,301 - 175,820,607 Total assets being depreciated 245,171,128 3,676,096 14,151,288 262,998,512 Less accumulated depreciation for: Buildings and improvements (21,750,015) (3,636,002) - (25,386,017) Machinery, equipment, and vehicles (10,555,924) (1,214,065) - (11,769,989) Street and infrastructure (56,000,308) (5,564,238) - (61,564,546) Total accumulated depreciation (88,306,247) (10,414,305) - (98,720,552) Total capital assets being depreciated, net 156,864,881 (6,738,209) 14,151,288 164,277,960 Governmental activities capital assets, net 194,268,903$ 415,696$ -$ 194,684,599$ DR A F T 38 Beginning Reclassifications/Ending Balance Additions Retirements Balance Business-type activities: Capital assets, not being depreciated: Land 2,415,103$ -$ -$ 2,415,103$ Water rights 70,245 - - 70,245 Construction in progress 29,149,047 6,344,377 - 35,493,424 Total capital assets, not being depreciated 31,634,395 6,344,377 - 37,978,772 Capital assets being depreciated: Buildings and improvements 3,725,152 - - 3,725,152 Machinery, equipment, and vehicles 7,339,679 923,919 (368,204) 7,895,394 Infrastructure 137,700,969 6,042,480 - 143,743,449 Total assets being depreciated 148,765,800 6,966,399 (368,204) 155,363,995 Less accumulated depreciation for: Buildings and improvements (1,437,563) (163,917) - (1,601,480) Machinery, equipment, and vehicles (6,403,573) (730,168) 368,204 (6,765,537) Infrastructure (36,597,151) (4,172,993) - (40,770,144) Total accumulated depreciation (44,438,287) (5,067,078) 368,204 (49,137,161) Total capital assets being depreciated, net 104,327,513 1,899,321 - 106,226,834 Business-type activities capital assets, net 135,961,908$ 8,243,698$ -$ 144,205,606$ Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government 1,089,121$ Public safety 1,678,411 Public environment 6,194,882 Parks and recreation 1,375,252 Cultural 65,704 Administration 10,935 Total 10,414,305$ Business-type activities: Water and sewer system 4,593,817$ EMS 473,261 Total 5,067,078$ Total Depreciation 15,481,383$ G. Long-Term Debt The City issues a variety of long-term debt instruments in order to acquire and/or construct major capital facilities and equipment for governmental activities. These instruments include general obligation bonds, certificates of obligation, and tax notes. These debt obligations are secured primarily by future property tax revenues. In some cases, these bonds are also secured by a pledge of net revenues from the utility system, emergency medical services and economic development sales taxes. However, the amount of the formal pledge is generally limited to $1,000. Proprietary operating revenues for the year exceeded $43.2 million and sales tax revenue was $20 million. DR A F T 39 Additionally, certain obligations that were marketed as private placements have been separately identified; however, the terms of these obligations are not significantly different than other obligations and do not have substantive acceleration clauses. Should the City default on these bonds, any registered owner of the obligations is entitled to seek a writ of mandamus from a court of proper jurisdiction requiring the City to make payment. Changes in long-term debt for the year ending September 30, 2024 are as follows: Beginning Refunded/Ending Amount Due Balance Issued Retired Balance Within One Year Governmental activities: General Obligation Bonds 46,045,000$ -$ (3,415,000)$ 42,630,000$ 2,845,000$ Certificates of Obligation 24,565,000 19,165,000 (1,455,000) 42,275,000 3,160,000 General Obligation Bonds- Private Placement 4,745,000 - (980,000) 3,765,000 1,010,000 Premium from Debt 5,133,058 998,613 (368,577) 5,763,094 - Financing Arrangement 81,921 - (27,307) 54,614 27,307 Compensated Absences 1,259,918 649,767 (503,967) 1,405,718 281,144 Total governmental 81,829,897$ 20,813,380$ (6,749,851)$ 95,893,426$ 7,323,451$ Business-type activities: General Obligation Bonds 3,095,000$ -$ (560,000)$ 2,535,000$ 595,000$ Certificates of Obligation 22,005,000 - (855,000) 21,150,000 890,000 General Obligation Bonds- Private Placement 430,000 - (215,000) 215,000 215,000 Unamortized Premium 2,086,300 - (131,680) 1,954,620 - Financing Arrangement 245,764 - (81,921) 163,843 81,921 Compensated Absences 498,709 273,407 (199,484) 572,632 114,526 Total business-type 28,360,773$ 273,407$ (2,043,085)$ 26,591,095$ 1,896,447$ Prior Year Refunding of Debt The City defeased certain outstanding bonds by placing proceeds of new bonds in irrevocable trusts to provide for all future debt service payments. Accordingly, the respective trust accounts and liability for the defeased bonds are not included in the City’s financial statements. As of September 30, 2024, the City does not have bonds considered defeased and outstanding. DR A F T 40 A summary of the terms of long-term debt outstanding at September 30, 2024, is as follows: Issue Amount Maturity Rate Balance Governmental Activities General Obligation Bonds 2014 Series, Refunding 8,450,000 2030 2.0% - 4.0%5,475,000$ 2015 Series, Refunding 4,185,000 2031 2.0% - 3.25%1,140,000 2016 Series 5,880,000 2036 2.0% - 4.0%3,830,000 2017 Series 3,935,000 2037 2.0% - 4.0%2,825,000 2018 Series, Refunding 5,830,000 2033 3.125% - 5%3,985,000 2020 Series, Refunding 7,555,000 2036 1.5% - 4%4,690,000 2021 Series, Refunding 4,070,000 2033 2% - 4%3,360,000 2022 Series 18,535,000 2042 4% - 5%17,325,000 Private Placement obligations 2007 Series GO 6,000,000 2027 4.07%1,200,000 2018 Series GO Refunding 6,035,000 2028 2.12%2,565,000 Certificates of Obligation 2016 Series A 2,375,000 2036 2.0% - 4.0%1,025,000 2016 Series B 1,475,000 2036 3.0% - 3.75%1,000,000 2017 Series 4,935,000 2037 3.0% - 3.75%2,880,000 2018 Series 4,845,000 2038 3.0% - 5.0%3,405,000 2019 Series 4,015,000 2039 2.5% - 5%2,690,000 2022 Series 4,740,000 2042 2% - 5%4,385,000 2022 Series A 8,265,000 2042 4% - 5%7,725,000 2024 Series 19,165,000 2044 4% - 5%19,165,000 Total Governmental Long-Term Obligations 88,670,000$ Issue Amount Maturity Rate Balance Business-type Activities General Obligation Bonds 2018 Series, Refunding 2,740,000 2026 3.125% - 5%885,000$ 2021 Series, Refunding 1,945,000 2033 2% - 3%1,650,000 Certificates of Obligation 2018 Series 5,595,000 2028 3.0% - 5.0%4,395,000 2019 Series 3,480,000 2039 2.5% - 5%2,820,000 2022 Series 4,650,000 2042 2% - 5%4,340,000 2022 Series A 10,265,000 2042 1.5% - 5%9,595,000 Private Placement obligations 2013 Series GO Refunding 2,130,000 2025 2.58%215,000 Total Business-Type Long-Term Obligations 23,900,000$ DR A F T 41 Annual future debt service requirements of bonded debt as of September 30, 2024, are as follows: Governmental activities: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 2,845,000$ 1,539,229$ 4,384,229$ 3,160,000$ 1,610,435$ 4,770,435$ 2026 2,970,000 1,438,288 4,408,288 3,050,000 1,539,069 4,589,069 2027 3,090,000 1,291,038 4,381,038 1,750,000 1,428,331 3,178,331 2028 3,510,000 1,167,513 4,677,513 1,820,000 1,347,931 3,167,931 2029 3,540,000 1,038,322 4,578,322 1,910,000 1,264,756 3,174,756 2030-2034 14,895,000 3,548,668 18,443,668 10,860,000 5,002,316 15,862,316 2035-2039 7,880,000 1,765,256 9,645,256 11,585,000 2,645,244 14,230,244 2040-2044 3,900,000 588,900 4,488,900 8,140,000 720,275 8,860,275 Total 42,630,000$ 12,377,214$ 55,007,214$ 42,275,000$ 15,558,357$ 57,833,357$ Year Ended September 30, Principal Interest Total 2025 1,010,000$ 88,758$ 1,098,758$ 2026 1,035,000 59,428 1,094,428 2027 1,060,000 29,274 1,089,274 2028 660,000 6,996 666,996 Total 3,765,000$ 184,456$ 3,949,456$ Certificates of Obligation Private Placement Debt General Obligation Bonds General Obligation Bonds Business-type activities: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 595,000$ 78,825$ 673,825$ 890,000$ 803,813$ 1,693,813$ 2026 615,000 50,200 665,200 945,000 759,138 1,704,138 2027 175,000 32,150 207,150 985,000 712,263 1,697,263 2028 180,000 25,950 205,950 1,035,000 664,463 1,699,463 2029 190,000 20,400 210,400 1,085,000 615,088 1,700,088 2030-2034 780,000 31,475 811,475 6,160,000 2,325,069 8,485,069 2035-2039 - - - 7,010,000 1,089,147 8,099,147 2040-2044 - - - 3,040,000 163,084 3,203,084 Total 2,535,000$ 239,000$ 2,774,000$ 21,150,000$ 7,132,065$ 28,282,065$ Year Ended September 30, Principal Interest Total 2025 215,000$ 2,774$ 217,774$ Total 215,000$ 2,774$ 217,774$ Certificates of Obligation General Obligation Bonds Private Placement Debt General Obligation Bonds Financing Arrangements The City enters into various agreements to finance machinery and equipment; they are classified as financing arrangements due to the title of the financed assets transferring to the City. Therefore, capital assets and a related financing arrangement obligation have been recorded at the present value of the future minimum payments at the inception date. This private placement debt is secured by the purchased equipment. DR A F T 42 Future minimum payments on the financing arrangements are as follows: Year Ended September 30, Principal Interest Total Principal Interest Total 2025 27,307$ 819$ 28,126$ 81,921$ 2,458$ 84,379$ 2026 27,307 819 28,126 81,922 2,458 84,379 Total 54,614$ 1,638$ 56,252$ 163,843$ 4,916$ 168,758$ Governmental Activities Business-type Activities H. Net Pension and Total OPEB Liabilities and Expenses Amounts are aggregated into a single net pension liability and total OPEB liability, and expenses for certain columns. Below is the detail of net pension liability and total OPEB liability and expenses for governmental and business-type activities. Governmental Water/ Activities Sewer EMS Totals Net pension liability 16,326,037$ 1,603,351$ 4,064,464$ 21,993,852$ Total OPEB liability: Due within one year: TMRS SDBF 12,057$ 1,184$ 2,862$ 16,103$ Retiree health plan 74,450 7,311 18,535 100,296 Total due within one year 86,507 8,495 21,397 116,399 Due in more than one year: TMRS SDBF 624,415 61,321 155,591 841,327 Retiree health plan 1,590,317 156,184 395,918 2,142,419 Total due in more than one year 2,214,732 217,505 551,509 2,983,746 Total OPEB liability 2,301,239$ 226,000$ 572,906$ 3,100,145$ Governmental Water/ Activities Sewer EMS Totals Pension expense 3,874,984$ 380,556$ 964,701$ 5,220,241$ OPEB expense: TMRS SDBF 37,503 3,683 9,337 50,523 Retiree Health Plan 174,665 17,153 43,484 235,302 Total OPEB expense 212,168$ 20,836$ 52,821$ 285,825$ Business-type Activities Business-type Activities III. OTHER INFORMATION A. Retirement Plan Plan Description. The City of Schertz participates as one of 934 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the state of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the system with a six-member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS’s defined benefit pension plan is a tax-qualified plan under Section 401(a) of the Internal Service Code. TMRS issues a publicly available annual comprehensive financial report (ACFR) that can be obtained at www.tmrs.com. All eligible employees of the City are required to participate in TMRS. Benefits Provided. TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. DR A F T 43 At retirement, the benefit is calculated as if the sum of the employee’s contributions, with interest, and the City-financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payment options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member’s deposits and interest. The City grants monetary credits for service rendered of a theoretical amount equal to two times what would have been contributed by the employee, with interest. Monetary credits, also known as the matching ratio, are 200% of the employee’s accumulated contributions and are only payable in the form of an annuity. Beginning in 2008, the City granted an annually repeating (automatic) basis monetary credit referred to as an updated service credit (USC) which is a theoretical amount that takes into account salary increases or plan improvements. If at any time during their career an employee earns a USC, this amount remains in their account earning interest at 5% until retirement. At retirement, the benefit is calculated as if the sum of the employee’s accumulated contributions with interest and the employer match plus employer-financed monetary credits, such as USC, with interest were used to purchase an annuity. Additionally, initiated in 2008, the City provided on an annually repeating (automatic) basis cost of living adjustments (COLA) for retirees equal to a percentage of the change in the consumer price index (CPI). At the December 31, 2023 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits 158 Inactive employees entitled to but not yet receiving benefits 326 Active employees 394 Total 878 Contributions. Member contribution rates in TMRS are either 5%, 6% or 7% of the Member’s total compensation, and the city matching percentages are either 100%, 150% or 200%, both as adopted by the governing body of the city. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The city’s contribution rate is based on the liabilities created from the benefit plan options selected by the city and any changes in benefits or actual experience over time. Employees for the City were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the City were 16.40% and 16.81% in calendar years 2023 and 2024, respectively. The City’s contributions to TMRS for the year ended September 30, 2024 were $5,206,428 and were equal to the required contributions. Net Pension Liability. The City’s Net Pension Liability (NPL) was measured as of December 31, 2023, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. The net pension liability is typically liquidated through the General Fund and Enterprise Funds. Actuarial Assumptions The Total Pension Liability in the December 31, 2023, actuarial valuation was determined using the following actuarial assumptions: Inflation 2.50% per year Overall payroll growth 2.75% per year Investment rate of return 6.75% net of pension plan investment expense, including inflation DR A F T 44 Salary increases are based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with 110% of the Public Safety table used for males and 100% of the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. Male rates are multiplied by 103% and female rates are multiplied by 105%. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by the most recent Scale MP-2021 to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees are used with a 4- year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by the most recent Scale MP- 2021 to account for future mortality improvements subject to the 3% floor. The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2018, to December 31, 2022. The assumptions were adopted in 2023 and first used in the December 31, 2023, actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income to satisfy the short-term and long-term funding needs of TMRS. The long-term expected rate of return on pension plan investments was determined by best estimate ranges of expected returns for each major asset class. The long-term expected rate of return is determined by weighting the expected return for each major asset class by the respective target asset allocation percentage. The target allocation and best estimates of the expected return for each major asset class in fiscal year 2023 are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return (Arithmetic) Global Equity 35.00%7.70% Core fixed income 6.00%4.90% Non-core fixed income 20.00%8.70% Other Public and Private Markets 12.00%8.10% Real estate 12.00%5.80% Hedge Funds 5.00%6.90% Private Equity 10.00%11.80% Total 100.0% Discount Rate The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan’s Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. DR A F T 45 The below schedule presents the changes in the Net Pension Liability as of December 31, 2023: Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (a)(b)(a)-(b) Balance at 12/31/2022 103,138,378$ 78,352,223$ 24,786,155$ Changes for the year: Service cost 4,835,113 - 4,835,113 Interest 7,004,394 - 7,004,394 Difference between expected and actual experience 820,236 - 820,236 Change in assumptions (133,135) - (133,135) Contributions - employer - 4,384,538 (4,384,538) Contributions - employee - 1,896,896 (1,896,896) Net investment income - 9,095,570 (9,095,570) Benefit payments, including refunds (3,574,272) (3,574,272) - of employee contributions Administrative expense - (57,691) 57,691 Other changes - (402) 402 Net changes 8,952,336 11,744,639 (2,792,303) Balance at 12/31/2023 112,090,714$ 90,096,862$ 21,993,852$ Increase (Decease) The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower (5.75%) or 1-percentage point higher (7.75%) than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (5.75%)(6.75%)(7.75%) Net pension liability 40,198,160$ 21,993,852$ 7,264,962$ Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions. For the year ended September 30, 2024, the City recognized pension expense of $5,220,241. Also, as of September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 2,429,435$ 37,516$ Changes in actuarial assumptions 10,134 104,002 Difference between projected and actual investment earnings 1,961,371 - Contributions subsequent to the measurement date 4,075,069 - Total 8,476,009$ 141,518$ $4,075,069 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: For the Year Ended September 30, 2025 1,393,514$ 2026 1,521,367 2027 2,020,199 2028 (675,658) DR A F T 46 B. Other Post-Employment Benefits The City participates in two defined-benefit other post-employment benefit (OPEB) plans: the Texas Municipal Retirement System Supplemental Death Benefits Fund (TMRS SDBF), and its own single-employer retiree health plan. Both are described in detail below. The total OPEB liabilities of both plans are typically liquidated through the General Fund and Enterprise Funds. TMRS Supplemental Death Benefits Fund Plan Description. The City voluntarily participates in a single-employer other postemployment benefit (OPEB) plan administered by TMRS. The Plan is a group-term life insurance plan known as the Supplemental Death Benefits Fund (SDBF). The Plan is established and administered in accordance with the TMRS Act identically to the City’s pension plan. SDBF includes coverage for both active and retired members, and assets are commingled for the payment of such benefits. Therefore, the Plan does not qualify as an OPEB Trust in accordance with paragraph 4 of GASB Statement No. 75. Benefits Provided. The SDBF provides group-term life insurance to City employees who are active members in TMRS, including or not including retirees. The City Council opted into this program via an ordinance, and may terminate coverage under, and discontinue participation in, the SDBF by adopting an ordinance before November 1 of any year to be effective the following January 1. Payments from this fund are similar to group-term life insurance benefits and are paid to the designated beneficiaries upon the receipt of an approved application for payment. The death benefit for active employees provides a lump-sum payment approximately equal to the employee’s annual salary (calculated based on the employee’s actual earnings for the 12-month period preceding the month of death). The death benefit for retirees is considered an other employment benefit and is a fixed amount of $7,500. Membership in the plan at December 31, 2023, the valuation and measurement date, consisted of: Inactive employees or beneficiaries currently receiving benefits 125 Inactive employees entitled to but not yet receiving benefits 79 Active employees 394 Total 598 Contributions. The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation, which was 0.22% for 2024 and 2023, of which 0.06% represented the retiree- only portion for each year, as a percentage of annual covered payroll. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to prefund retiree term life insurance during employees’ entire careers. The City’s contributions to the SDBF for the year ended September 30, 2024, were $18,684 representing contributions for both active and retiree coverage, which equaled the required contributions each year. DR A F T 47 Total OPEB Liability. The Total OPEB Liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions and inputs: Measurement year ended December 31,2023 Inflation rate 2.50% Discount rate 3.77% Actuarial cost method Entry Age Normal Method Projected salary increases 3.60% to 11.85% including inflation Administrative expenses All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68. Mortality Rates - Service Retirees 2019 Municipal Retirees of Texas Mortality Tables. Male rates are multiplied by 103%and female rates are multiplied by 105%.The rates are projected on a fully generational basis by the most recent Scale MP- 2021 (with immediate convergence). Mortality Rates - Disabled Retirees 2019 Municipal Retirees of Texas Mortality Tables with a 4 year set-forward for males and a 3 year set- forward for females.Inforward for males and a 3 year set-forward for females.In addition,a 3.5%and 3%minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females,respectively.The rates are projected on a fully generational basis by the most recent Scale MP-2021 (with immediate convergence)to account for future mortality improvements subject to the floor. Changes in assumptions reflect the annual change in the municipal bond rate. The actuarial assumptions used in the December 31, 2023, valuation were based on the results of an actuarial experience study for the period December 31, 2014 to December 31, 2018. Discount Rate. The SDBF program is treated as an unfunded OPEB plan because the SDBF trust covers both actives and retirees, and the assets are not segregated for these groups. As such, a single discount rate of 3.77% was used to measure the total OPEB liability. Because the plan is essentially a “pay-as-you-go” plan, the single discount rate is equal to the prevailing municipal bond rate. The source of the municipal bond rate was fixed-income municipal bonds with 20 years to maturity that include only federally tax- exempt municipal bonds as reported in Fidelity Index’s “20-year Municipal GO AA Index” as of December 31, 2023. Discount Rate Sensitivity Analysis. The following schedule shows the impact of the total OPEB liability if the discount rate used was 1% less than and 1% greater than the discount rate that was used (3.77%) in measuring the total OPEB liability. 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (2.77%)(3.77%)(4.77%) Total SDB OPEB Liability 1,047,274$ 857,430$ 711,542$ DR A F T 48 Changes in the Total OPEB Liability. Total City’s Total OPEB Liability (TOL), based on the above actuarial factors, as of December 31, 2023, the measurement and actuarial valuation date, was calculated as follows: Total OPEB Liability Balance at 12/31/2022 763,943$ Changes for the year: Service cost 37,901 Interest 31,378 Difference between expected and actual experience (5,407) Changes of assumptions or other inputs 45,858 Benefit payments, including refunds of employee contributions (16,243) Net changes 93,487 Balance at 12/31/2023 857,430$ Changes in assumptions and other inputs reflect a change in the discount rate from 4.05% to 3.77%. OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB. For the year ended September 30, 2024, the City recognized OPEB expense of $50,523. Also, as of September 30, 2024, the City reported deferred outflows and inflows of resources related to the TMRS OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 15,610$ 41,298$ Changes in actuarial assumptions 172,618 331,629 Contributions subsequent to the measurement date 14,545 - Total 202,773$ 372,927$ $14,545 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the Total OPEB liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to the TMRS OPEB will be recognized in OPEB expense in future periods as follows: For the Year Ended September 30, 2025 (24,033)$ 2026 (30,186) 2027 (39,022) 2028 (60,290) 2029 (34,619) Thereafter 3,451 City of Schertz Retiree Health Other Post-Employment Benefit Plan In addition to the TMRS OPEB, The City administers a single employer defined benefit healthcare plan for retirees, established under legal authority of the City Charter. The City is the only employer participating in the Plan. The Plan does not issue a publicly available financial report. DR A F T 49 The City provides post-employment benefits for eligible participants enrolled in City-sponsored plans. The benefits are provided in the form of an implicit rate subsidy where the City contributes towards the retiree health premiums before achieving Medicare eligibility. While the Plan offers retiree only rates, a very small implicit liability still exists. Membership in the plan as of December 31, 2023, the valuation date, consisted of: Inactive employees or beneficiaries currently receiving benefits 8 Inactive employees entitled to but not yet receiving benefits - Active employees 376 Total 384 Current active employees must be eligible for service retirement under the Texas Municipal Retirement System. To attain this eligibility active employees must be at least age 60 with 5 years of service or have at least 20 years of employment with a City participating in TMRS.. When a regular, full-time employee retires, they are eligible to maintain their coverage in the City’s group health coverage. The City does not provide an explicit subsidy for retiree medical insurance. The liability for the City is due to the implicit rate. The City made no direct contributions for monthly premiums. The retirees pay 100% of the monthly premiums which range based on the type of plan from $5 for retiree only to $1,737 for a retiree and their family. The City’s Retiree Health OPEB Liability (TOL) as of December 31, 2023, was calculated as follows: Total OPEB Liability Balance at 12/31/2022 2,245,759$ Changes for the year: Service cost 207,231 Interest 93,119 Difference between expected and actual experience 28,527 Changes of assumptions or other inputs (231,625) Benefit payments, including refunds of employee contributions (100,296) Net changes (3,044) Balance at 12/31/2023 2,242,715$ Changes of assumptions reflect a change in the discount rate from 4.05% as of December 31, 2022, to 3.77% as of December 31, 2023. Additionally, the demographic and salary increase assumptions were updated to reflect the 2023 TMRS Experience Study, and both the participation assumption and health care trend rates assumptions were updated to reflect the plan’s anticipated experience. The following presents the TOL of the City, calculated using the discount rate of 3.77% as well as what the City’s TOL would be if it were calculated using a discount rate that is 1-percentage point lower (2.77%) and 1-percentage point higher (4.77%) than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (2.77%)(3.77%)(4.77%) Total OPEB liability - retiree health 2,457,825$ 2,242,715$ 2,047,267$ The following presents what the total OPEB liability of the City would be if it were calculated using healthcare cost trend rates that are 1-percentage point lower or 1-percentage point higher than the current healthcare cost trends: Current Healthcare Cost 1% Decrease Trend Rate Assumption 1% Increase Total OPEB liability - retiree health 1,985,880$ 2,242,715$ 2,545,770$ DR A F T 50 For the year ended September 30, 2024, the City recognized OPEB expense of $235,302. Also, as of September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience 126,921$ 169,253$ Changes in actuarial assumptions 256,412 767,326 Contributions subsequent to the measurement date 50,834 - Total 434,167$ 936,579$ $50,834 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the Total OPEB liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to the City’s Retiree Health OPEB will be recognized in OPEB expense as follows: For the Year Ended September 30, 2024 (65,049)$ 2025 (65,049) 2026 (65,049) 2027 (73,327) 2028 (66,442) Thereafter (218,330) C. Joint Ventures Schertz/Seguin Local Government Corporation The Schertz/Seguin Local Government Corporation is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Seguin in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Payments to the corporation are generally for the purchase of water treatment and for covering the Corporation’s debt service requirements; they are reflected as “operating expenses” in the water and sewer fund and totaled $4,128,161 for the year ended September 30, 2024. Separate financial statements for the Schertz/Seguin Local Government Corporation may be obtained from the City of Seguin, 210 East Gonzales Street, Seguin, Texas 78156. The City of Schertz is jointly liable, together with the City of Seguin, for operating deficits and long-term debt of the Schertz/Seguin Local Government Corporation. The Corporation had net revenue bonds outstanding in the amount of $150,143,684 (as of September 30, 2023, the most recent year for which information is available) to provide funds to build, improve, extend, enlarge and repair the Corporation’s utility system, fund a reserve, and pay the costs of bond issuance. The bond resolution pledges intergovernmental contract revenues from the cities of Schertz and Seguin (the participating governments) to bond holders. Under the intergovernmental water supply contract, the participating governments are unconditionally obligated to pay their respective shares of annual contract revenue bond debt service from the operation of their respective utility systems. The organizing documents for the Corporation provide that, in the event of dissolution, the net assets of the Corporation will be equally divided among the Cities of Schertz and Seguin. As such, the City’s net investment in the joint venture has been recorded in the Water and Sewer Fund in the amount of $21,186,897. This amount reflects the City’s portion of the net position of SSLGC as of September 30, 2023, the most recent fiscal year for which information is available. DR A F T 51 Cibolo Valley Local Government Corporation The Cibolo Valley Local Government Corporation (CVLGC) is a public, nonprofit corporation organized to aid, assist, and act on behalf of the cities of Schertz and Cibolo in acquiring, constructing, maintaining, and operating a water utility system. The participating governments have an ongoing financial responsibility to fund the operation of the corporation through either purchase of services or by subsidizing the operations. Payments to the corporation are generally for the purchase of water treatment and for covering the Corporation’s debt service requirements; they are reflected as “operating expenses” in the water and sewer fund and totaled $300,000 for the year ended September 30, 2024. Separate financial statements for the CVLGC may be obtained from the City of Schertz, 1400 Schertz Parkway, Schertz, Texas 78154. The City of Schertz is jointly liable, together with the City of Cibolo, for operating deficits and long-term debt of CVLGC. In the event of dissolution, the net assets of the Corporation will be equally divided among the Cities of Schertz and Cibolo. As such, the City’s net investment in the joint venture has been recorded in the Water and Sewer Fund in the amount of $1,021,809 as of September 30, 2024. D.Commitments and Contingencies Tax Increment Financing (the “Zone”) The City is a principal in the City of Schertz Tax Increment Reinvestment Zone #2, pursuant to Chapter 311 of the Texas Tax Code. Under the terms of the Zone agreement, the City of Schertz, Bexar County, and San Antonio River Authority are funding infrastructure improvements through tax increment financing to the Sedona Development Project. At the time the Zone was created, the property tax base was “frozen” and increment taxes resulting from the increases to property tax base are being used to finance Zone improvements. The total projected cost is a combined figure of $45,000,000. Project costs of the developer will be funded up to 100% of the tax increment generated by the City of Schertz, Bexar County, and San Antonio River Authority (SARA). The City of Schertz (combined with SARA) have committed up to $32,186,700 of the total $45,000,000. The Zone has a statutory termination date of December 31, 2041. The TIRZ has collected $6,981,398 from taxing entities (net of administrative reimbursements) and remitted $5,325,000 to the developer as of September 30, 2024. 380 Agreements The Chapter 380 Incentive program, authorized by Chapter 380 of the Texas Local Government Code, enables the City of Schertz to provide grants or reimbursements from the City’s general fund. To become eligible for Chapter 380 Incentives, projects must: create at least of $100 million in new real and personal property; or generate at least $35 million in gross sales that is subject to the collection of local sales and use tax. Businesses that have a 380 Incentive agreement with the City are eligible to receive a reimbursement of taxes paid for the year if they have met the requirements outlined in the agreement by a certain date each year. For the fiscal year ended September 30, 2024, the City did not reimburse any property taxes paid under the terms of a Chapter 380 agreement. Economic Development Incentive Agreements The City of Schertz Economic Development Corporation (the SEDC) negotiates economic development incentive agreement on behalf of the SEDC and the City of Schertz (the City) on an individual basis. As of September 30, 2024, the City had nine active incentive agreements. On May 2, 2017, the City and the Corporation approved the Schertz Incentive Policy which outlines the City’s primary tools to attract commercial investment and promote economic development. Projects are selected on a case-by-case basis in accordance current policy and state laws at the discretion of the governing body. All incentive agreements are formalized through a performance agreement with specified terms and recapture criteria. DR A F T 52 The SEDC Incentive program, authorized by Chapters 501, 502 and 505 of the Texas Local Government Code, enables the Corporation to fund allowable projects from the collection of one-half of one percent of sales tax proceeds collected in the City of Schertz. In accordance with state law, the SEDC Incentive Policy establishes grants and loans for businesses that create Primary Jobs for the following categories: Existing Businesses (3 years of operation within City), Small Businesses (fewer than 50 full-time jobs or annual sales less than $10 million), Large Impact Businesses (Up to $100 million in taxable property), and Extra-Large Businesses (over $100 million in taxable property). The City and Corporation’s outstanding incentive agreement grants are as follows: FY 2023-24 Amt.Est. Remaining Grant SEDC - LGC 501.101 (Bolster Primary Jobs): Ace Mart 33,985$ -$ Caterpillar Hydra 25,000 25,000 Caterpillar Aquos - 361,559 Schertz RE 25,000 1,633,870 Mile Hi - 2,167,364 Totals 83,985$ 4,187,793$ SEDC - LGC 501.103 (Infrastructure): Core 5 -$ 350,000$ Kellum - 350,000 Schertz 312 - 2,500,000 Mob - 40,000 Boom Connect - 6,500,000 Schertz Station - 8,000,000 Palapas Johns - 154,100 Freckles - 50,000 Totals -$ 17,944,100$ Service Concession Arrangement The City entered into an agreement with Young Men’s Christian Association of Greater San Antonio (“YMCA”), under which YMCA will operate and collect user fees from the Natatorium and Outdoor Pools through 2037. YMCA will pay the city $100,000 annually over the course of the arrangement to cover costs of debt service related to the facility; the present value of these installment payments is estimated to be $710,336. The City will approve the rates and services that YMCA will provide, however, YMCA will retain all revenues earned from the operation of the Natatorium. The YMCA will remit all revenues received from operating the Outdoor Pools to the City with the exception of revenues earned from YMCA specific programs. The City reports the Outdoor Pools and related equipment as capital assets recorded at historical cost. The City reports a receivable in the amount of $710,336 on the government-wide statements at year-end pursuant to the service concession arrangement, and a deferred inflow of $278,698 for the present value of maintenance costs estimated over the life of the Service Concession arrangement. The balance of these two amounts is recorded as a deferred inflow of resources. Litigation The City is the subject of various claims and litigation that have arisen in the course of its operations. Management is of the opinion that the City’s liability in these cases, if decided adversely to the City, will not have a material effect on the City’s financial position. DR A F T 53 Cibolo Creek Municipal Authority The Cibolo Creek Municipal Authority (CCMA) provides sewage treatment for the area in and around the City. In fiscal year 2014, the City entered into an agreement with CCMA to construct a sewage treatment facility in the southern portion of the City to primarily serve citizens of the City but also neighboring Cities and future development. Because the City would be the primary customer at this time, the agreement stipulates that the City will pay all future debt service on the bonds issued by CCMA to finance the project. During the fiscal year the City of Cibolo joined the CCMA and will begin sharing costs of the project. Should additional members join, the City’s share of the costs would be reduced. Future commitments to CCMA are as follows: Year Ended September 30, 2025 714,050$ 2026 710,850 2027 717,200 2028 712,650 2029 712,650 2030-2034 3,568,200 2035-2039 3,569,000 2040-2043 2,858,800 2044 712,400 Total 14,275,800$ Construction Commitments The City of Schertz has entered into commitments for various projects as follows: Primary Government:Estimated Project Expended to Estimated Future Cost to City Date Commitment Governmental Activities: FM 78 and Main Street 25,668,537$ 2,442,331$ 23,226,206$ FM 2252 Water Relocation 275,000 247,054 27,946 SCADA Upgrade 189,000 43,489 145,511 Lookout Rd Signalization 60,000 - 60,000 Lookout Rd Reconstruction 5,710,000 - 5,710,000 Fire Station 4 12,297,056 360,878 11,936,178 Badge Access Upgrade 477,313 440,801 36,512 Great N Trail 2 160,000 80,937 79,063 Energy Efficient Projects 1,264,323 14,323 1,250,000 Total Governmental Commitments 46,101,229 3,629,813 42,471,416 Business-Type Activities: Woman Hollering WasteWater 12,724,305 11,696,303 1,028,002 Corbett Ground Storage 8,606,911 4,644,216 3,962,695 Riata Lift Station 2,791,680 416,766 2,374,914 E Live Oak - IH35 24" Line 6,299,350 1,327,060 4,972,290 FM1518 Utility Relocation 10,600,000 10,179,575 420,425 Loop Lines Project 1 825,000 134,388 690,612 Total Business-Type Activities 41,847,246 28,398,308 13,448,938 Total Estimated Future Commitments 87,948,475$ 32,028,121$ 55,920,354$ DR A F T 54 Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City contracts with the Texas Municipal League Intergovernmental Risk Pool, a public entity risk pool currently operating as a common risk management and insurance program providing insurance coverage in the following areas: general liability, automobile liability and physical damage, law enforcement liability, worker's compensation, real and personal property, mobile equipment, and errors and omissions liability. TML is a multi-employer group that provides for a combination of risk sharing among pool participants and stop loss coverage. Contributions are set annually by the provider. Liability by the City is generally limited to the contributed amounts. There were no significant increases or decreases in coverage from the prior year. For the past three fiscal years, no claims or settlements have exceeded deductible amounts. E.New Accounting Guidance Significant new accounting guidance issued by the Governmental Accounting Standards Board (GASB) not yet implemented by the City include the following: GASB Statement No. 101, Compensated Absences - The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This Statement will become effective for reporting periods beginning after December 15, 2023, and the impact has not yet been determined. GASB Statement No. 102, Certain Risk Disclosures – The objective of this Statement is to provide users of government financial statements with information about risks related to a government’s vulnerabilities due to certain concentrations or constraints that is essential to their analyses for making decisions or assessing accountability. This Statement will become effective for reporting periods beginning after June 15, 2024, and the impact has not yet been determined. GASB Statement No. 103, Financial Reporting Model Improvements – The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. GASB Statement No. 104, Disclosure of Certain Capital Assets – The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets to be presented separately in the note disclosures, including right-to-use assets related to leases, Subscription-Based Information Technology Arrangements, and public-private or public-public partnerships. Other intangible assets are also required to be presented separately by major class. Additional disclosures have also been required for capital assets held for sale. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T REQUIRED SUPPLEMENTARY INFORMATION DR A F T Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) REVENUES Taxes 35,380,000$ 35,299,242$ 34,041,974$ (1,257,268)$ Permits and fees 1,428,420 2,413,420 2,627,370 213,950 Service fees 1,940,844 2,140,844 2,339,769 198,925 Fines and fees 402,980 402,980 366,823 (36,157) Intergovernmental 2,356,000 3,156,000 2,940,640 (215,360) Investment earnings 1,200,000 1,200,000 1,251,166 51,166 Miscellaneous 587,407 587,407 897,538 310,131 Total Revenues 43,295,651 45,199,893 44,465,280 (734,613) EXPENDITURES General government: Council 151,565 151,565 140,502 11,063 City manager 977,360 999,288 1,137,261 (137,973) Municipal court 447,441 447,441 421,103 26,338 311 customer service 138,257 150,006 150,511 (505) Planning & zoning 450,686 450,686 443,834 6,852 Legal 90,000 140,000 138,639 1,361 City secretary 240,733 267,971 247,316 20,655 Nondepartmental 2,231,529 1,806,310 1,953,880 (147,570) Public affairs 674,912 674,912 632,389 42,523 Engineering 1,371,896 1,371,896 1,169,769 202,127 Economic development 526,840 526,840 401,155 125,685 Citizens assistance 317,666 317,666 309,556 8,110 Special events 45,000 45,000 54,404 (9,404) Total General Government 7,663,885 7,349,581 7,200,319 149,262 Public safety: Police department 13,798,202 14,445,017 14,231,945 213,072 Fire department 8,385,016 9,185,016 9,028,890 156,126 Inspection 1,370,411 1,370,411 1,302,905 67,506 Total Public Safety 23,553,629 25,000,444 24,563,740 436,704 Public environment: Streets 2,720,161 3,373,851 2,502,886 870,965 Total Public Environment 2,720,161 3,373,851 2,502,886 870,965 Parks and recreation: Parks 2,384,461 2,624,215 2,821,887 (197,672) Pools 594,552 669,552 671,771 (2,219) Community/Civic Center 576,841 692,841 682,924 9,917 Total Parks and Recreation 3,555,854 3,986,608 4,176,582 (189,974) Cultural: Library 1,386,218 1,436,902 1,429,406 7,496 Total Cultural 1,386,218 1,436,902 1,429,406 7,496 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 55 DR A F T Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) EXPENDITURES (CONTINUED) Administration: Information technology 3,355,379 3,382,118 3,378,929 3,189 Human resources 854,880 914,880 887,441 27,439 Finance 792,929 792,929 775,346 17,583 Purchasing & asset management 328,466 328,466 250,623 77,843 Building maintenance 2,062,642 2,162,134 2,123,596 38,538 Fleet service 1,486,000 1,790,387 1,944,815 (154,428) Interfund charges (3,195,837) (3,195,837) (3,193,251) (2,586) Total Administration 5,684,459 6,175,077 6,167,499 7,578 Total Expenditures 44,564,206 47,322,463 46,040,432 1,282,031 Excess of revenues over expenditures (1,268,555) (2,122,570) (1,575,152) 547,418 OTHER FINANCING SOURCES (USES) Transfers in 9,000 9,000 285,239 276,239 Transfers out (1,277,757) (1,277,757) - 1,277,757 Total Other Financing Sources (Uses)(1,268,757) (1,268,757) 285,239 1,553,996 NET CHANGE IN FUND BALANCE (2,537,312) (3,391,327) (1,289,913) 2,101,414 FUND BALANCE - BEGINNING 19,237,616 19,237,616 19,237,616 - FUND BALANCE - ENDING 16,700,304$ 15,846,289$ 17,947,703$ 2,101,414$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2024 56 DR A F T Variance With Final Budget Original Final Actual Positive Budget Budget Amounts (Negative) REVENUES Taxes 7,092,000$ 7,092,000$ 6,698,059$ (393,941)$ Investment income 1,315,000 1,315,000 1,868,124 553,124 Miscellaneous - - 1,101 1,101 Total Revenues 8,407,000 8,407,000 8,567,284 159,183 EXPENDITURES Current: General government 3,716,870 3,716,870 384,286 3,332,584 Administration 618,183 618,183 557,505 60,678 Total Expenditures 4,335,053 4,335,053 941,791 3,393,262 Excess of revenues over expenditures 4,071,947 4,071,947 7,625,493 3,553,546 OTHER FINANCING SOURCES (USES) Transfers out - - (298,131) (298,131) Total Other Financing Sources (Uses)- - (298,131) (298,131) NET CHANGE IN FUND BALANCE 4,071,947 4,071,947 7,327,362 3,255,415 FUND BALANCE - BEGINNING 32,995,834 32,995,834 32,995,834 - FUND BALANCE - ENDING 37,067,781$ 37,067,781$ 40,323,196$ 3,255,415$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL ECONOMIC DEVELOPMENT CORPORATION FOR THE YEAR ENDED SEPTEMBER 30, 2024 57 DR A F T 58 CITY OF SCHERTZ, TEXAS NOTES TO BUDGETARY SCHEDULES SEPTEMBER 30, 2024 Budgetary Information - The budget is prepared in accordance with accounting principles generally accepted in the United States of America. The City maintains strict budgetary controls. The objective of these controls is to ensure compliance with legal provision embodied in the annual appropriated budget approved by the City Council and as such is a good management control device. Annual budgets are adopted for the general fund, debt service fund, economic development corporation fund, hotel occupancy tax fund, park fund, tree mitigation, police forfeiture fund, library advisory board fund, and the historical committee fund. Project - length financial plans are adopted for capital projects funds. Budgetary preparation and control are exercised at the department level. Actual expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at year-end. For the fiscal year ended September 30, 20 24, actual expenditures did not exceed budgeted expenditures at the fund level for any of the City’s funds. Encumbrance accounting, in which appropriations are recorded as budgetary expenditures, is not utilized by the City. DR A F T Measurement Date December 31,2023 2022 2021 2020 Total pension liability Service cost 4,835,113$ 4,576,714$ 4,211,795$ 3,761,994$ Interest on total pension liability 7,004,394 6,323,215 5,766,957 5,326,206 Difference between expected and actual experience 820,236 2,387,281 1,060,260 (154,592) Change of assumptions (133,135) - - - Benefit payments/refunds of contributions (3,574,272) (3,075,473) (2,885,733) (2,372,023) Net Change in Total Pension Liability 8,952,336 10,211,737 8,153,279 6,561,585 Total Pension Liability, Beginning 103,138,378 92,926,641 84,773,362 78,211,777 Total Pension Liability, Ending (a)112,090,714$ 103,138,378$ 92,926,641$ 84,773,362$ Plan fiduciary net position Contributions - employer 4,384,538$ 4,133,310$ 3,831,461$ 3,327,434$ Contributions - employee 1,896,896 1,783,798 1,643,398 1,474,466 Net investment income 9,095,570 (5,958,648) 9,113,755 4,760,749 Benefit payments/refunds of contributions (3,574,272) (3,075,473) (2,885,733) (2,372,023) Administrative expenses (57,691) (51,455) (42,101) (30,767) Other (402) 61,401 288 (1,200) Net Change in Fiduciary Position 11,744,639 (3,107,067) 11,661,068 7,158,659 Fiduciary Net Position, Beginning 78,352,223 81,459,290 69,798,222 62,639,563 Fiduciary Net Position, Ending (b)90,096,862 78,352,223 81,459,290 69,798,222 Net pension liability = (a)-(b)21,993,852$ 24,786,155$ 11,467,351$ 14,975,140$ Fiduciary Net Position as a Percentage of Total Pension Liability 80.38%75.97%87.66%82.34% Covered Payroll 27,072,303$ 25,497,946$ 23,477,118$ 21,063,794$ Net Pension Liability as a Percentage of Covered Payroll 81.24%97.21%48.84%71.09% Note: GASB Statement No.68 requires 10 years of data to be provided in this schedule.As of year-end,all years are not available. Additional years will be added in the future as the information becomes available. CITY OF SCHERTZ, TEXAS SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS TEXAS MUNICIPAL RETIREMENT SYSTEM FOR THE YEAR ENDED SEPTEMBER 30, 2024 59 DR A F T 2019 2018 2017 2016 2015 2014 3,421,878$ 3,301,265$ 3,073,538$ 2,855,745$ 2,724,337$ 2,558,743$ 4,898,478 4,505,483 4,111,517 3,763,562 3,556,428 3,245,266 (108,478) 34,393 416,585 139,216 120,434 (122,286) 263,015 - - - 59,193 - (2,244,447) (1,914,159) (1,843,774) (1,581,272) (1,570,211) (1,068,487) 6,230,446 5,926,982 5,757,866 5,177,251 4,890,181 4,613,236 71,981,331 66,054,349 60,296,483 55,119,232 50,229,051 45,615,815 78,211,777$ 71,981,331$ 66,054,349$ 60,296,483$ 55,119,232$ 50,229,051$ 3,163,340$ 3,033,936$ 2,793,644$ 2,627,335$ 2,542,565$ 2,403,929$ 1,380,585 1,326,518 1,232,232 1,152,864 1,095,260 1,077,097 8,093,416 (1,540,890) 5,999,805 2,602,572 53,742 1,841,586 (2,244,447) (1,914,159) (1,843,774) (1,581,272) (1,570,211) (1,068,487) (45,681) (29,768) (31,080) (29,385) (32,727) (19,219) (1,373) (1,554) (1,575) (1,583) (1,616) (1,580) 10,345,840 874,083 8,149,252 4,770,531 2,087,013 4,233,326 52,293,723 51,419,640 43,270,388 38,499,857 36,412,844 32,179,518 62,639,563 52,293,723 51,419,640 43,270,388 38,499,857 36,412,844 15,572,214$ 19,687,608$ 14,634,709$ 17,026,095$ 16,619,375$ 13,816,207$ 80.09%72.65%77.84%71.76%69.85%72.49% 19,722,641$ 18,896,766$ 17,603,310$ 16,478,620$ 15,648,114$ 15,389,154$ 78.96%104.19%83.14%103.32%106.21%89.78% 60 DR A F T Fiscal Year Ended September 30,2024 2023 2022 2021 Actuarially determined contribution 5,206,428$ 4,349,322$ 4,245,872$ 3,700,948$ Contributions in relation to the actuarially determined contribution 5,206,428 4,349,322 4,245,872 3,700,948 Contribution deficiency (excess)- - - - Covered payroll 31,140,466 26,535,541 26,163,046 22,879,083 Contributions as a percentage of covered payroll 16.72%16.39%16.23%16.18% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Actuarial cost method Entry age normal Amortization method Level percentage of payroll, closed Remaining amortization period 22 Years Asset valuation method 10 year smoothed market; 12% soft corridor Inflation 2.5% Salary increases 3.60% to 11.85% including inflation Investment rate of return 6.75% Retirement age Mortality Other Information:There were no benefit changes during the year. NOTES TO SCHEDULE OF CONTRIBUTIONS Actuarially determined contribution rates are calculated as of December 31st and become effective on January 1st, 13 months and a day later. Experience-based table of rates that are specific to the City's plan of benefits. Last updated for the 2013 valuation pursuant to an experience study of the period ending 2022. Post-retirement:2019 Municpal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. Pre-retirement: PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected on a fully generational basis with scale UMP. CITY OF SCHERTZ, TEXAS SCHEDULE OF EMPLOYER CONTRIBUTIONS TEXAS MUNICIPAL RETIREMENT SYSTEM FOR THE YEAR ENDED SEPTEMBER 30, 2024 61 DR A F T 2020 2019 2018 2017 2016 2015 3,235,479$ 3,129,413$ 2,971,592$ 2,756,511$ 2,592,593$ 2,487,856$ 3,235,479 3,129,413 2,971,592 2,756,511 2,592,593 2,487,856 - - - - - - 20,401,412 19,520,269 18,605,654 17,347,849 16,175,988 15,486,735 15.86%16.03%15.97%15.89%16.03%16.06% 62 DR A F T Measurement Date December 31,2023 2022 2021 2020 Total OPEB liability Service cost 37,901$ 73,900$ 70,429$ 50,554$ Interest on total OPEB liability 31,378 21,768 21,248 22,915 Differences in actuarial experience (5,407) (7,347) (1,360) (4,382) Change of assumptions 45,858 (462,756) 42,012 158,118 Benefit payments (16,243) (15,290) (11,739) (4,213) Net change in total OPEB liability 93,487 (389,725) 120,590 222,992 Total OPEB liability, beginning 763,943 1,153,668 1,033,078 810,086 Total OPEB liability, ending (a)857,430$ 763,943$ 1,153,668$ 1,033,078$ Covered-employee payroll 27,072,303$ 25,497,946$ 23,477,118$ 21,063,794$ Total OPEB liability as a percentage of covered-employee payroll 3.17%3.00%4.91%4.90% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Inflation Salary increases Discount rate Administrative expenses Mortality rates - service retirees Mortality rates - disabled retirees Other information FOR THE YEAR ENDED SEPTEMBER 30, 2024 SCHEDULE OF CHANGES IN TMRS OTHER POST-EMPLOYMENT BENEFIT LIABILITY CITY OF SCHERTZ, TEXAS AND RELATED RATIOS All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68. 2.50% 3.50% to 11.50% including inflation 4.05% 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. 2019 Municipal Retirees of Texas Mortality Tables with a 4 year setforward for males and a 3 year set-forward for females.In addition, a 3.5% and 3%minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the 3% floor. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement No. 75 to pay related benefits. Actuarially determined contribution rates are calculated as of December 31st and become effective on January 1st, 13 months and a day later. Note:10 years of data is required to be provided in this schedule.As of year-end, all years are not available. Additional years will be added in the future as the information becomes available. NOTES TO SCHEDULE 63 DR A F T 2019 2018 2017 33,528$ 37,794$ 29,926$ 26,904 21,182 20,123 (105,282) 86,276 - 148,494 (54,027) 57,257 (3,945) (3,779) (3,521) 99,699 87,446 103,785 710,387 622,941 519,156 810,086$ 710,387$ 622,941$ 19,722,641$ 18,896,766$ 17,603,310$ 4.11%3.76%3.54% 64 DR A F T Measurement Date December 31,2023 2022 2021 2020 Total OPEB liability Service cost 207,231$ 230,479$ 161,830$ 141,084$ Interest on total OPEB liability 93,119 48,122 50,064 60,561 Difference in actuarial experience 28,527 (4,764) 134,106 4,341 Change of assumptions (231,625) (495,992) (191,684) 161,146 Benefit payments (100,296) (64,389) (88,569) (64,499) Net change in total OPEB liability (3,044) (286,544) 65,747 302,633 Total OPEB liability, beginning 2,245,759 2,532,303 2,466,556 2,163,923 Total OPEB liability, ending (a)2,242,715$ 2,245,759$ 2,532,303$ 2,466,556$ Covered payroll 26,795,229$ 25,255,936$ 23,290,477$ 20,870,983$ Total OPEB liability as a percentage of covered payroll 8.37%8.89%10.87%11.82% Valuation Date: Methods and Assumptions Used to Determine Contribution Rates: Actuarial cost method Discount rate Inflation Salary increases Demographic assumptions Mortality Health care trend rates Participation rates Other information LIABILITY AND RELATED RATIOS CITY OF SCHERTZ, TEXAS SCHEDULE OF CHANGES IN CITY RETIREE HEALTH OTHER POST-EMPLOYMENT BENEFIT Note:10 years of data is required to be provided in this schedule.As of year-end, all years are not available. Additional years will be added in the future as the information becomes available. Initial rate of 7.20% declining to an ultimate rate of 4.25% after 15 years. NOTES TO SCHEDULE December 31, 2023 Based on the 2023 experience study conducted for the Texas Municipal Retirement System (TMRS). For healthy retirees, the gender-distinct 2019 Municipal Retirees of Texas mortality tables are used, with male rates multiplied by 103%and female rates multiplied by 105%.The rates are projected on a fully generational basis using the ultimate mortality improvement rates in the MP- 2021 table to account for future mortality improvements. FOR THE YEAR ENDED SEPTEMBER 30, 2024 For all non-Medicare retirees,25%if retiring from age 50 to 64. The discount rate changed from 4.05%as of December 31, 2022 to 3.77%as of December 31, 2023. Individual entry-age 3.77% as of December 31, 2023 2.50% 3.60% to 11.85% including inflation 65 DR A F T 2019 2018 2017 125,648$ 121,821$ 107,517$ 78,646 67,947 69,435 (343,086) 14,962 - 275,398 (81,106) 96,092 (59,401) (57,530) (42,189) 77,205 66,094 230,855 2,086,718 2,020,624 1,789,769 2,163,923$ 2,086,718$ 2,020,624$ 19,521,924$ 18,974,951$ 16,068,891$ 11.08%11.00%12.57% 66 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T SUPPLEMENTARY INFORMATION Comparative Schedules – Governmental Funds General Fund Economic Development Corporation Debt Service Fund Capital Projects Fund American Recovery Program Act Fund Combining Statements and Individual Fund Schedules - Nonmajor Governmental Funds Hotel Occupancy Fund - will account for proceeds of hotel occupancy taxes to be used strictly for those kinds of programs that promote the tourism industry. Park Fund - will account for revenues from developers' fees (in lieu of park land dedication), grants, and donations and is designed to monitor and manage improvement of the City’s park system. Tree Mitigation Fund - will account for revenues from permits, grants and donations to preserve and replace trees in the City. Treasury Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the U.S. Treasury department. Justice Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the US Department of Justice. State Forfeitures Fund - will account for revenue received from drug related cases in conjunction with other law enforcement agencies within the jurisdiction of the State Forfeiture Program. Grant Fund - will account for revenue and expenditures related to federal and state grant programs. Library Advisory Board - to account for certain fees generated at the library to be used by the Board for general improvements to the Library. Historical Committee Fund - will account for funds received for the preservation of the history of the City. Capital Recovery Roadways Fund - to account for a fee assessed for capital recovery on new construction. DR A F T 2024 2023 ASSETS Cash and cash equivalents 14,004,790$ 16,338,407$ Investments 2,499,161 2,438,934 Receivables (net of allowances) Taxes 3,293,402 3,352,850 Accounts and other 1,134,923 1,840,329 Due from other funds 1,376,444 644,353 Inventory 285,571 342,248 Restricted assets: Cash and cash equivalents 110,791 598,112 Total Assets 22,705,082 25,555,233 LIABILITIES Accounts payable 2,446,518 3,522,925 Accrued salaries and benefits 777,467 529,285 Customer deposits 33,027 6,652 Due to other governments 50,043 31,357 Due to other funds - 91,499 Unearned revenues 31,498 52,765 Total Liabilities 3,338,553 4,234,483 DEFERRED INFLOWS OF RESOURCES Unavailable revenues 1,418,826 2,083,134 Total Deferred Inflows of Resources 1,418,826 2,083,134 FUND BALANCES Nonspendable for: Inventory 285,571 342,248 Restricted for: Police and public safety/municipal court 409,637 355,469 Municipal court 715,579 786,902 PEG capital fees 136,899 884,536 Animal control 47,461 44,690 Scholarships 149,097 149,097 Committed for: Civic Center/CIED 1,260,939 1,155,078 Assigned for: Property replacement 1,007,626 954,151 Subsequent year's budget 2,596,149 2,564,504 Unassigned 11,338,745 12,000,941 Total Fund Balances 17,947,703 19,237,616 Total Liabilities, Deferred inflows of Resources, and Fund Balances 22,705,082$ 25,555,233$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS GENERAL FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 67 DR A F T 2024 2023 REVENUES Taxes 34,041,974$ 33,136,640$ Permits and fees 2,627,370 2,077,759 Service fees 2,339,769 2,124,689 Fines and fees 366,823 448,805 Intergovernmental 2,940,640 2,319,760 Investment earnings 1,251,166 1,050,211 Miscellaneous 897,538 636,278 Total Revenues 44,465,280 41,794,142 EXPENDITURES Current: General government 7,106,636 6,943,385 Public safety 23,365,331 19,492,971 Public environment 2,518,012 1,782,809 Parks and recreation 4,161,603 3,134,333 Cultural 1,429,406 1,277,825 Administration 5,688,426 4,538,699 Capital outlay 1,771,018 1,584,157 Total Expenditures 46,040,432 38,754,179 Excess (Deficiency) of Revenues Over Expenditures (1,575,152) 3,039,963 OTHER FINANCING SOURCES (USES) Transfers in 285,239 - Transfers out - (869,246) Total Other Financing Sources (Uses)285,239 (869,246) NET CHANGE IN FUND BALANCE (1,289,913) 2,170,717 FUND BALANCES - BEGINNING 19,237,616 17,066,899 FUND BALANCES - ENDING 17,947,703$ 19,237,616$ (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 68 DR A F T 2024 2023 ASSETS Cash and cash equivalents 36,851,691$ 29,560,533$ Investments 2,330,549 2,253,041 Receivables, net of allowances: Taxes 1,141,814 1,183,053 Accounts and other 7,949 7,949 Total Assets 40,332,003 33,004,576 LIABILITIES Accounts payable 8,807 8,742 Total Liabilities 8,807 8,742 FUND BALANCES Restricted for: Economic development 40,323,196 32,995,834 Total Fund Balances 40,323,196 32,995,834 Total Liabilities and Fund Balances 40,332,003$ 33,004,576$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS ECONOMIC DEVELOPMENT CORPORATION SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 69 DR A F T 2024 2023 REVENUES Taxes 6,698,059$ 6,548,941$ Investment earnings 1,868,124 1,262,346 Miscellaneous 1,101 - Total Revenues 8,567,284 7,811,287 EXPENDITURES Current: General government 384,286 264,776 Administration 557,505 593,805 Total Expenditures 941,791 858,581 Excess of Revenues Over Expenditures 7,625,493 6,952,706 OTHER FINANCING SOURCES (USES) Transfers out (298,131) - Total Other Financing Sources (Uses)(298,131) - NET CHANGE IN FUND BALANCE 7,327,362 6,952,706 FUND BALANCES - BEGINNING 32,995,834 26,043,128 FUND BALANCES - ENDING 40,323,196$ 32,995,834$ (WITH COMPARATIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ECONOMIC DEVELOPMENT CORPORATION FOR THE YEAR ENDED SEPTEMBER 30, 2024 70 DR A F T 2024 2023 ASSETS Cash and cash equivalents 2,029,913$ 1,159,250$ Receivables, net of allowances: Taxes 195,433 164,420 Total Assets 2,225,346 1,323,670 DEFERRED INFLOWS OF RESOURCES Unavailable revenues 195,433 209,812 Total Deferred Inflows of Resources 195,433 209,812 FUND BALANCES Restricted for: Debt service 2,029,913 1,113,858 Total Fund Balances 2,029,913 1,113,858 Total Deferred Inflows of Resources and Fund Balances 2,225,346$ 1,323,670$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS DEBT SERVICE FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 71 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Property taxes 9,050,000$ 9,050,000$ 8,917,461$ (132,539)$ 7,710,299$ Investment income 185,000 185,000 195,912 10,912 105,398 Miscellaneous 100,000 100,000 221,136 121,136 181,935 Total Revenue 9,335,000 9,335,000 9,334,509 (491) 7,997,632 EXPENDITURES Debt service: Principal 5,850,000 5,850,000 5,850,000 - 5,850,000 Interest and fiscal charges 2,667,947 2,667,947 2,667,861 86 2,893,986 Bond issue costs 84,800 84,800 5,000 79,800 4,200 Total Expenditures 8,602,747 8,602,747 8,522,861 79,886 8,748,186 Excess (Deficiency) of Revenues over Expenditures 732,253 732,253 811,648 (80,377) (750,554) OTHER FINANCING SOURCES (USES) Transfers in - - 104,407 104,407 3 Total Other Financing Sources (Uses)- - 104,407 104,407 3 NET CHANGE IN FUND BALANCE 732,253 732,253 916,055 183,802 (750,551) FUND BALANCE - BEGINNING 1,113,858 1,113,858 1,113,858 - 1,864,409 FUND BALANCE - ENDING 1,846,111$ 1,846,111$ 2,029,913$ 183,802$ 1,113,858$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE DEBT SERVICE FUND BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2024 72 DR A F T 2024 2023 ASSETS Cash and cash equivalents 41,622,628$ 23,012,099$ Total Assets 41,622,628 23,012,099 LIABILITIES Accounts payable 78,995 253,110 Retainage payable - 5,807 Total Liabilities 78,995 258,917 FUND BALANCES Restricted for: Capital improvement 37,654,911 19,318,324 Committed for: Capital projects 3,888,722 3,434,858 Total Fund Balances 41,543,633 22,753,182 Total Liabilities and Fund Balance 41,622,628$ 23,012,099$ CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS CAPITAL PROJECTS FUND SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) 73 DR A F T 2024 2023 REVENUES Intergovernmental -$ 201,621$ Investment earnings 1,379,778 1,601,296 Total Revenues 1,379,778 1,802,917 EXPENDITURES Capital outlay 2,497,812 21,307,128 Debt service: Bond issue costs 163,613 - Total Expenditures 2,661,425 21,307,128 Excess (Deficiency) of Revenues Over Expenditures (1,281,647) (19,504,211) OTHER FINANCING SOURCES (USES) Issuance of debt 19,165,000 - Premium on issuance of debt 998,613 - Transfers in 12,892 850,880 Transfers out (104,407) (3) Total Other Financing Sources (Uses)20,072,098 850,877 NET CHANGE IN FUND BALANCE 18,790,451 (18,653,334) FUND BALANCES - BEGINNING 22,753,182 41,406,516 FUND BALANCES - ENDING 41,543,633$ 22,753,182$ (WITH COMPARTIVE TOTALS FOR THE YEAR ENDED 2023) CITY OF SCHERTZ, TEXAS COMPARATIVE SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 74 DR A F T Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeitures ASSETS Cash and cash equivalents 3,339,848$ 542,123$ 1,238,872$ 201,329$ Accounts receivable, net of allowance 100,010 - - - Total Assets 3,439,858 542,123 1,238,872 201,329 LIABILITIES Accounts payable - - 3,500 - Due to other funds - - - - Total Liabilities - - 3,500 - FUND BALANCES Restricted for: Tourism development 3,439,858 - - - Parks and tree mitigation - 542,123 1,235,372 - Police forfeiture - - - 201,329 Roadways - - - - Historical Committee and library - - - - Unassigned - - - - Total Fund Balances 3,439,858 542,123 1,235,372 201,329 Total Liabilities and Fund Balances 3,439,858$ 542,123$ 1,238,872$ 201,329$ Special Revenue Funds CITY OF SCHERTZ, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 75 DR A F T Capital Projects Fund Library Historical Capital Total Nonmajor Justice State Grant Advisory Committee Recovery Governmental Forfeitures Forfeitures Fund Board Fund Roadways Funds 230,722$ 79,027$ 377,859$ 75,962$ 26,868$ 4,654,797$ 10,767,407$ - - - - - - 100,010 230,722 79,027 377,859 75,962 26,868 4,654,797 10,867,417 - - - - 1,437 - 4,937 - - 644,353 - - - 644,353 - - 644,353 - 1,437 - 649,290 - - - - - - 3,439,858 - - - - - - 1,777,495 230,722 79,027 - - - - 511,078 - - - - - 4,654,797 4,654,797 - - - 75,962 25,431 - 101,393 - - (266,494) - - - (266,494) 230,722 79,027 (266,494) 75,962 25,431 4,654,797 10,218,127 230,722$ 79,027$ 377,859$ 75,962$ 26,868$ 4,654,797$ 10,867,417$ Special Revenue Funds 76 DR A F T Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeiture REVENUES Occupancy tax 849,265$ -$ -$ -$ Permits and fees - 446,138 555,380 - Service fees - - - - Fines and fees - - - 195,925 Intergovernmental - - - - Investment earnings 154,833 8,975 62,728 - Miscellaneous - - - - Total Revenues 1,004,098 455,113 618,108 195,925 EXPENDITURES Current: General government 52,318 - - - Public safety - - - - Public environment - - 81,429 - Cultural - - - - Administration 80,265 - - - Capital outlay 48,071 - - - Total Expenditures 180,654 - 81,429 - NET CHANGE IN FUND BALANCES 823,444 455,113 536,679 195,925 FUND BALANCES - BEGINNING 2,616,414 87,010 698,693 5,404 FUND BALANCES - ENDING 3,439,858$ 542,123$ 1,235,372$ 201,329$ Special Revenue Funds CITY OF SCHERTZ, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 77 DR A F T Capital Projects Fund Library Historical Capital Total Nonmajor Justice State Grant Advisory Committee Recovery Governmental Forfeitures Forfeitures Fund Board Fund Roadways Funds -$ -$ -$ -$ -$ -$ 849,265$ - - - - - - 1,001,518 - - - 19,008 215 1,483,039 1,502,262 23,519 4,707 - - - - 224,151 - - 378,480 - - - 378,480 11,312 - - 4,115 - 217,401 459,364 - - - 69 - - 69 34,831 4,707 378,480 23,192 215 1,700,440 4,415,109 - - - - 4,217 - 56,535 43,544 - - - - - 43,544 - - - - - - 81,429 - - - 16,880 - - 16,880 - - - - - - 80,265 - - - 6,585 - 57,305 111,961 43,544 - - 23,465 4,217 57,305 390,614 (8,713) 4,707 378,480 (273) (4,002) 1,643,135 4,024,495 239,435 74,320 (644,974) 76,235 29,433 3,011,662 6,193,632 230,722$ 79,027$ (266,494)$ 75,962$ 25,431$ 4,654,797$ 10,218,127$ Special Revenue Funds 78 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Occupancy tax 800,000$ 800,000$ 849,265$ 49,265$ 1,059,808$ Investment earnings 101,500 101,500 154,833 53,333 92,825 Total Revenues 901,500 901,500 1,004,098 102,598 1,152,633 EXPENDITURES Current: General government 180,600 137,600 52,318 85,282 107,656 Administration 80,265 80,265 80,265 - 69,915 Capital outlay - 43,000 48,071 (5,071) 5,266 Total Expenditures 260,865 260,865 180,654 80,211 182,837 NET CHANGE IN FUND BALANCE 640,635 640,635 823,444 182,809 969,796 FUND BALANCE - BEGINNING 2,616,414 2,616,414 2,616,414 - 1,646,618 FUND BALANCE - ENDING 3,257,049$ 3,257,049$ 3,439,858$ 182,809$ 2,616,414$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL HOTEL OCCUPANCY FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 79 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Licenses and permits 100,000$ 100,000$ 446,138$ 346,138$ 203,500$ Investment earnings - - 8,975 8,975 9,057 Total Revenues 100,000 100,000 455,113 355,113 212,557 EXPENDITURES Capital outlay 100,000 100,000 - 100,000 387,068 Total Expenditures 100,000 100,000 - 100,000 387,068 NET CHANGE IN FUND BALANCE - - 455,113 255,113 (174,511) FUND BALANCE - BEGINNING 87,010 87,010 87,010 - 261,521 FUND BALANCE - ENDING 87,010$ 87,010$ 542,123$ 455,113$ 87,010$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL PARK FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 80 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative) Amounts REVENUES Licenses and permits 50,000$ 50,000$ 555,380$ 505,380$ 48,065$ Investment earnings 35,750 35,750 62,728 26,978 35,600 Total Revenues 85,750 85,750 618,108 532,358 83,665 EXPENDITURES Current: Parks and recreation 75,000 75,000 81,429 (6,429) 93,032 Total Expenditures 75,000 75,000 81,429 (6,429) 93,032 NET CHANGE IN FUND BALANCE 10,750 10,750 536,679 525,929 (9,367) FUND BALANCE - BEGINNING 698,693 698,693 698,693 -708,060 FUND BALANCE - ENDING 709,443$ 709,443$ 1,235,372$ 525,929$ 698,693$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL TREE MITITGATION FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 81 DR A F T 2024 2023 REVENUES Fines and fees 195,925$ -$ Total Revenues 195,925 - EXPENDITURES Total Expenditures - - NET CHANGE IN FUND BALANCE 195,925 - FUND BALANCE - BEGINNING 5,404 5,404 FUND BALANCE - ENDING 201,329$ 5,404$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES TREASURY FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 82 DR A F T 2024 2023 REVENUES Fines and fees 23,519$ 141,539$ Investment earnings 11,312 8,305 Total Revenues 34,831 149,844 EXPENDITURES Current: Public safety 43,544 44,982 Total Expenditures 43,544 44,982 NET CHANGE IN FUND BALANCE (8,713) 104,862 FUND BALANCE - BEGINNING 239,435 134,573 FUND BALANCE - ENDING 230,722$ 239,435$ (WITH COMPARATIVE TOTALS FOR 2023) FOR THE YEAR ENDED SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES JUSTICE FORFEITURES FUND AND CHANGES IN FUND BALANCE 83 DR A F T 2024 2023 REVENUES Fines and fees 4,707$ 69,541$ Total Revenues 4,707 69,541 EXPENDITURES Total Expenditures - - NET CHANGE IN FUND BALANCE 4,707 69,541 FUND BALANCE - BEGINNING 74,320 4,779 FUND BALANCE - ENDING 79,027$ 74,320$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES STATE FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 84 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Service fees 20,000$ 20,000$ 19,008$ (992)$ 20,318$ Investment earnings 1,200 1,200 4,115 2,915 3,463 Miscellaneous - - 69 69 8 Total Revenues 21,200 21,200 23,192 1,992 23,789 EXPENDITURES Current: Cultural 22,200 22,200 16,880 5,320 17,123 Capital outlay 7,000 7,000 6,585 415 - Total Expenditures 29,200 29,200 23,465 5,735 17,123 NET CHANGE IN FUND BALANCE (8,000) (8,000) (273) 7,727 6,666 FUND BALANCE - BEGINNING 76,235 76,235 76,235 - 69,569 FUND BALANCE - ENDING 68,235$ 68,235$ 75,962$ 7,727$ 76,235$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPEDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL LIBRARY ADVISORY BOARD FOR THE YEAR ENDED SEPTEMBER 30, 2024 85 DR A F T Variance With 2024 Final Budget 2023 Original Final Actual Positive Actual Budget Budget Amounts (Negative)Amounts REVENUES Sale of merchandise 1,000$ 1,000$ 215$ (785)$ 199$ Miscellaneous - - - - 2,244 Total Revenues 1,000 1,000 215 (785) 2,443 EXPENDITURES Current: General government 9,250 9,250 4,217 5,033 9,159 Total Expenditures 9,250 9,250 4,217 5,033 9,159 Excess of Revenues Over Expenditures (8,250) (8,250) (4,002) 4,248 (6,716) OTHER FINANCING SOURCES (USES) Transfers in 10,750 10,750 - (10,750) 9,161 Total Other Financing Sources (Uses)10,750 10,750 - (10,750) 9,161 NET CHANGE IN FUND BALANCE 2,500 2,500 (4,002) (6,502) 2,445 FUND BALANCE - BEGINNING 29,433 29,433 29,433 - 26,988 FUND BALANCE - ENDING 31,933$ 31,933$ 25,431$ (6,502)$ 29,433$ (WITH COMPARATIVE ACTUAL TOTALS FOR 2023) CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL HISTORICAL COMMITTEE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 86 DR A F T 2024 2023 REVENUES Service fees 1,483,039$ 661,078$ Investment earnings 217,401 133,917 Total Revenues 1,700,440 794,995 EXPENDITURES Capital outlay 57,305 342,687 Total Expenditures 57,305 342,687 NET CHANGE IN FUND BALANCE 1,643,135 452,308 FUND BALANCE - BEGINNING 3,011,662 2,559,354 FUND BALANCE - ENDING 4,654,797$ 3,011,662$ CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES CAPITAL RECOVERY ROADWAYS FOR THE YEAR ENDED SEPTEMBER 30, 2024 (WITH COMPARATIVE TOTALS FOR 2023) AND CHANGES IN FUND BALANCE 87 DR A F T STATISTICAL SECTION DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T STATISTICAL SECTION (Unaudited) This part of the City of Schertz, Texas Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. 88 – 97 Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources. 98 – 104 Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 105 – 113 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 114 – 115 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 116 – 123 DR A F T 2015 2016 2017 2018 Governmental activities Net investment in capital assets 68,125,738$ 74,237,004$ 84,537,238$ 89,266,885$ Restricted 13,343,280 17,095,325 20,437,116 23,391,047 Unrestricted 1,640,519 2,231,341 1,673,567 2,351,236 Total Governmental Activities Net Position 83,109,537$ 93,563,670$ 106,647,921$ 115,009,168$ Business-type activities Net investment in capital assets 59,625,205$ 64,210,231$ 70,361,035$ 64,871,629$ Restricted - - 10,565,463 12,626,526 Unrestricted 14,243,922 15,737,470 20,781,291 20,870,671 Total Business-Type Activities Net Position 73,869,127$ 79,947,701$ 101,707,789$ 98,368,826$ Primary government Net investment in capital assets 127,750,943$ 138,447,235$ 154,898,273$ 154,138,514$ Restricted 13,343,280 17,095,325 20,437,116 23,391,047 Unrestricted 15,884,441 17,968,811 22,454,858 35,848,433 Total Primary Government Net Position 156,978,664$ 173,511,371$ 197,790,247$ 213,377,994$ NET POSITION BY COMPONENT CITY OF SCHERTZ, TEXAS Fiscal Year (UNAUDITED) (ACCRUAL BASIS OF ACCOUNTING) LAST TEN FISCAL YEARS 88 DR A F T TABLE 1 2019 2020 2021 2022 2023 2024 89,869,766$ 88,959,102$ 98,444,714$ 109,746,340$ 136,442,093$ 142,891,901$ 28,088,355 28,664,438 28,342,438 32,745,688 40,311,118 50,212,797 2,920,717 4,157,801 10,744,127 11,055,015 7,768,985 7,191,430 120,878,838$ 121,781,341$ 137,531,279$ 153,547,043$ 184,522,196$ 200,296,128$ 68,271,075$ 75,969,319$ 83,941,882$ 94,997,863$ 114,831,425$ 125,867,091$ 13,232,638 15,071,599 5,408,320 5,408,320 6,640,756 6,640,756 33,254,008 30,570,717 39,406,798 42,791,680 39,140,966 41,033,805 114,757,721$ 121,611,635$ 128,757,000$ 143,197,863$ 160,613,147$ 173,541,652$ 158,140,841$ 164,928,421$ 182,386,596$ 204,744,203$ 251,273,518$ 268,758,992$ 41,320,993 43,736,037 33,750,758 38,154,008 46,951,874 56,853,553 36,174,725 34,728,518 50,150,925 53,846,695 46,909,951 48,225,235 235,636,559$ 243,392,976$ 266,288,279$ 296,744,906$ 345,135,343$ 373,837,780$ Fiscal Year 89 DR A F T 2015 2016 2017 2018 Expenses Governmental activities: General government 6,443,227$ 6,557,778$ 6,253,926$ 7,421,918$ Public safety 10,836,712 12,141,968 13,061,120 13,899,278 Public environment 3,876,644 4,147,653 4,460,540 4,930,723 Parks and recreation 2,164,604 2,034,964 2,859,974 2,707,292 Cultural 892,194 954,871 1,004,747 1,042,085 Health 470,468 570,204 776,494 724,780 Administration 1,845,877 1,954,276 3,052,102 3,067,983 Interest and other fees 2,226,635 2,240,783 2,355,714 2,125,687 Total Governmental Activities Expenses 28,756,361 30,602,497 33,824,617 35,919,746 Business-type activities: Water and sewer 18,440,959 20,269,111 21,346,078 23,579,854 EMS 4,719,526 5,004,110 6,006,178 6,110,407 Total Business-Type Activities Expenses 23,160,485 25,273,221 27,352,256 29,690,261 Total Primary Government Expenses 51,916,846 55,875,718 61,176,873 65,610,007 Program Revenues Governmental activities: Charges for services: General government 1,840,547 1,507,252 874,737 1,013,698 Public safety 2,603,476 2,415,537 4,131,548 4,104,911 Public environment - - - - Parks and recreation 794,003 788,727 544,460 640,231 Cultural 325,178 326,079 330,412 313,668 Health 26,744 30,308 29,742 27,930 Operating grants and contributions 336,252 342,485 552,878 776,942 Capital grants and contributions 5,509,530 6,227,664 10,043,483 4,744,489 Total Governmental Activities Program Revenues 11,435,730 11,638,052 16,507,260 11,621,869 Business-type activities: Charges for services: Water and sewer 20,700,369 22,003,794 25,390,713 27,099,237 EMS 4,415,126 5,921,223 6,366,894 6,092,559 Capital grants and contributions 4,158,552 2,831,126 6,111,474 3,132,348 Total Business-Type Activities Program Revenues 29,274,047 30,756,143 37,869,081 36,324,144 Total Primary Government Program Revenues 40,709,777 42,394,195 54,376,341 47,946,013 Net (expense) revenue: Governmental activities (17,320,631) (18,964,445) (17,317,357) (24,297,877) Business-type activities 6,113,562 5,482,922 10,516,825 6,633,883 Total Primary Government Net Expense (11,207,069)$ (13,481,523)$ (6,800,532)$ (17,663,994)$ Fiscal Year CITY OF SCHERTZ, TEXAS CHANGE IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 90 DR A F T TABLE 2 2019 2020 2021 2022 2023 2024 6,534,013$ 10,310,363$ 7,298,193$ 7,093,652$ 8,244,956$ 8,678,145$ 15,448,886 16,575,191 19,008,871 19,580,703 22,195,399 22,719,864 5,495,192 8,825,099 5,364,408 8,545,834 6,188,351 8,802,846 3,022,278 3,012,134 3,395,458 3,543,978 4,253,278 5,539,108 1,119,650 1,089,564 1,087,975 1,168,815 1,380,793 1,520,759 516,890 596,288 - - - - 3,853,255 3,419,407 4,360,229 4,455,947 5,363,700 6,343,146 2,196,180 2,028,065 1,797,520 2,490,474 2,555,917 2,508,098 38,186,344 45,856,111 42,312,654 46,879,403 50,182,394 56,111,966 25,608,390 24,349,219 25,280,964 27,833,986 30,088,159 32,088,184 6,529,631 6,051,296 7,784,670 8,234,500 10,176,945 11,718,474 32,138,021 30,400,515 33,065,634 36,068,486 40,265,104 43,806,658 70,324,365 76,256,626 75,378,288 82,947,889 90,447,498 99,918,624 947,538 836,246 651,211 686,470 470,879 418,302 3,177,329 3,276,129 3,079,945 3,922,957 4,067,387 4,068,931 138,920 850,201 902,712 798,955 661,078 2,038,419 484,495 331,174 528,886 652,727 753,302 932,437 311,575 299,944 285,792 310,859 315,222 324,597 21,101 26,304 - - - - 692,042 2,113,673 1,925,939 3,970,029 2,425,937 3,579,794 1,319,793 531,096 7,959,576 6,987,788 18,456,911 3,293,373 7,092,793 8,264,767 15,334,061 17,329,785 27,150,716 14,655,853 27,333,475 29,709,279 27,724,929 30,677,566 31,589,783 32,562,394 6,596,618 6,114,891 7,709,027 9,420,909 9,503,821 10,231,081 1,975,524 292,408 6,935,191 6,143,957 14,180,619 8,431,343 35,905,617 36,116,578 42,369,147 46,242,432 55,274,223 51,224,818 42,998,410 44,381,345 57,703,208 63,572,217 82,424,939 65,880,671 (31,093,551) (37,591,344) (26,978,593) (29,549,618) (23,031,678) (41,456,113) 3,767,596 5,716,063 9,303,513 10,173,946 15,009,119 7,418,160 (27,325,955)$ (31,875,281)$ (17,675,080)$ (19,375,672)$ (8,022,559)$ (34,037,953)$ Fiscal Year 91 DR A F T 2015 2016 2017 2018 General Revenues and Other Changes in Net Position Governmental activities: Taxes Ad valorem 14,139,037$ 15,131,997$ 16,166,006$ 17,018,950$ Sales 10,315,125 10,921,489 10,844,503 12,668,555 Franchise fees 2,263,783 2,250,815 2,208,373 2,393,182 Hotel/motel 563,734 544,871 499,466 520,424 Mixed drink 43,656 43,073 42,699 43,395 Investment income 56,820 187,847 448,408 909,985 Miscellaneous 197,881 309,275 182,754 283,496 Transfers (42,235) 29,211 9,399 19,186 Total Governmental Activities 27,537,801 29,418,578 30,401,608 33,857,173 Business-type activities: Interest and investment earnings 47,728 102,642 211,466 532,367 Miscellaneous 344,731 522,221 475,733 453,374 Transfers 42,235 (29,211) (9,399) (19,186) Total Business-Type Activities 434,694 595,652 677,800 966,555 Total Primary Government 27,972,495 30,014,230 31,079,408 34,823,728 Change in Net Position Governmental activities 10,217,170 10,454,133 13,084,251 9,559,296 Business-type activities 6,548,256 6,078,574 11,194,625 7,600,438 Total Primary Government 16,765,426$ 16,532,707$ 24,278,876$ 17,159,734$ Source: City financial statements Fiscal Year (UNAUDITED) LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) CHANGE IN NET POSITION CITY OF SCHERTZ, TEXAS 92 DR A F T TABLE 2 2019 2020 2021 2022 2023 2024 19,151,005$ 19,844,912$ 21,463,804$ 22,495,628$ 25,118,429$ 27,147,745$ 12,506,879 14,432,152 16,838,731 18,075,733 19,646,841 20,095,955 2,357,150 2,305,225 2,305,108 2,574,041 2,593,660 2,354,657 514,679 268,946 518,921 804,132 1,059,808 849,265 60,518 70,139 68,730 83,391 88,347 93,524 1,470,258 804,674 104,613 709,898 4,678,690 5,569,055 984,257 767,779 1,408,270 1,138,775 820,465 1,119,844 (81,525) - - (316,216) - - 36,963,221 38,493,827 42,708,177 45,565,382 54,006,240 57,230,045 855,216 431,555 68,354 314,546 1,927,277 4,535,559 267,788 706,296 754,268 675,739 479,479 974,786 81,525 - - 316,216 - - 1,204,529 1,137,851 822,622 1,306,501 2,406,756 5,510,345 38,167,750 39,631,678 43,530,799 46,871,883 56,412,996 62,740,390 5,869,670 902,503 15,729,584 16,015,764 30,975,153 15,773,932 4,972,125 6,853,914 10,126,135 11,480,447 17,415,284 12,928,505 10,841,795$ 7,756,417$ 25,855,719$ 27,496,211$ 48,390,437$ 28,702,437$ Fiscal Year 93 DR A F T 2015 2016 2017 2018 General fund Non-spendable 117,084$ 220,503$ 98,263$ 94,876$ Restricted 1,748,374 1,929,636 1,994,905 2,027,125 Committed - - - - Assigned 785,005 752,503 854,198 3,080,557 Unassigned 7,280,240 8,509,467 9,976,169 12,548,013 Total general fund 9,930,703$ 11,412,109$ 12,923,535$ 17,750,571$ All other governmental funds Restricted 21,191,968$ 27,252,908$ 35,721,031$ 37,772,240$ Committed - 342,519 454,376 454,376 Assigned 6,657 6,743 - - Unassigned - - - - Total all other governmental funds 21,198,625$ 27,602,170$ 36,175,407$ 38,226,616$ Source: Balance Sheets - Governmental Funds in City's ACFRs. CITY OF SCHERTZ, TEXAS LAST TEN FISCAL YEARS Fiscal Year Fiscal Year (UNAUDITED) (MODIFIED ACCRUAL BASIS OF ACCOUNTING) FUND BALANCES OF GOVERNMENTAL FUNDS 94 DR A F T TABLE 3 2019 2020 2021 2022 2023 2024 131,925$ 114,787$ 162,463$ 182,186$ 342,248$ 285,571$ 2,196,037 1,996,357 2,151,411 2,260,350 2,220,694 1,458,673 - 687,780 907,676 1,021,594 1,155,078 1,260,939 5,580,626 1,972,479 1,501,398 1,356,230 3,518,655 3,603,775 9,228,612 12,197,575 11,755,619 12,246,539 12,000,941 11,338,745 17,137,200$ 16,968,978$ 16,478,567$ 17,066,899$ 19,237,616$ 17,947,703$ 39,009,399$ 32,024,252$ 33,329,710$ 69,222,391$ 60,666,303$ 91,307,033$ 687,779 4,071,942 7,985,798 5,543,146 3,888,722 3,888,722 - - - - - - - (2,071,518) (675,043) (648,630) (644,974) (266,494) 39,697,178$ 34,024,676$ 40,640,465$ 74,116,907$ 63,910,051$ 94,929,261$ Fiscal Year 95 DR A F T 2015 2016 2017 2018 Revenues Taxes 27,348,297$ 28,865,727$ 29,720,578$ 32,632,702$ Permits and fees 1,731,302 1,493,336 2,540,045 2,557,056 Service fees 1,797,151 1,789,321 2,132,299 2,159,193 Fines and fees 1,534,588 1,441,474 1,217,621 1,049,989 Intergovernmental 393,607 401,494 397,073 609,131 Other revenue 689,805 1,741,436 1,897,153 1,761,285 Total Revenues 33,494,750 35,732,788 37,904,769 40,769,356 Expenditures Current: General government 5,582,441 5,657,998 5,394,918 6,327,133 Public safety 10,158,401 11,048,767 11,870,636 12,728,222 Public environment 952,663 1,007,326 1,128,979 1,136,052 Parks and recreation 1,658,197 1,528,356 1,885,915 1,697,872 Cultural 821,146 869,162 921,870 955,153 Health 404,008 480,175 672,934 628,054 Administration 2,056,646 2,015,573 2,912,855 3,015,239 Capital outlay 2,314,668 10,192,398 5,492,196 7,708,625 Debt service: Principal 3,918,008 4,040,975 4,473,174 4,744,116 Interest and fiscal charges 2,112,746 1,896,911 2,113,679 2,099,190 Bond issue costs 7,992 449,358 214,280 129,417 Payment to refund agent - - - - Total Expenditures 29,986,916 39,186,999 37,081,436 41,169,073 Excess of Revenues Over (Under) Expenditures 3,507,834 (3,454,211) 823,333 (399,717) Other Financing Sources (Uses) Bond & debt issuances 245,000 10,750,000 8,870,000 4,887,829 Refunding bond issuance - 4,185,000 - 6,035,000 Premium (discount) on bond issue - 590,432 381,931 269,212 Payment to refund agent - (4,215,482) - (6,159,623) Transfer in 989,120 863,583 438,803 777,487 Transfer out (1,031,355) (834,371) (429,404) (758,302) Net Other Financing Sources (Uses)202,765 11,339,162 9,261,330 5,051,603 Net Change in Fund Balances 3,710,599$ 7,884,951$ 10,084,663$ 4,651,886$ Debt Service as a Percentage of Noncapital Expenditures 21.3% 20.5% 20.4% 22.2% Source: Statement of Revenues, Expenditures, and Changes in Fund Balance for Governmental Funds. Fiscal Year CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS CITY OF SCHERTZ, TEXAS (UNAUDITED) (MODIFIED ACCRUAL BASIS OF ACCOUNTING) LAST TEN FISCAL YEARS 96 DR A F T TABLE 4 2019 2020 2021 2022 2023 2024 34,590,008$ 36,802,913$ 41,150,087$ 43,905,170$ 48,455,688$ 50,506,759$ 1,635,461 1,807,264 1,812,895 2,341,493 2,329,324 3,628,888 2,070,293 2,583,598 2,540,995 2,953,707 2,806,284 3,842,031 953,614 880,657 643,482 754,558 659,885 590,974 1,057,681 951,604 4,582,874 4,247,523 3,061,631 4,013,661 2,454,515 1,572,473 1,512,883 1,848,673 5,499,155 6,688,899 42,761,572 44,598,509 52,243,216 56,051,124 62,811,967 69,271,212 5,881,647 10,364,369 6,580,915 6,515,632 7,324,976 7,547,457 13,985,443 15,366,593 18,107,418 19,098,373 19,579,764 23,408,875 1,112,041 1,270,894 1,382,185 1,766,558 1,782,809 2,599,441 2,393,487 2,102,083 2,534,679 2,659,914 3,227,365 4,161,603 1,018,109 1,044,891 1,059,984 1,159,024 1,294,948 1,446,286 498,871 589,616 - - - - 3,795,233 3,353,634 4,459,223 4,597,488 5,202,419 6,326,196 9,083,572 9,276,886 5,215,256 13,096,740 24,142,094 5,075,332 4,565,000 4,929,544 4,955,000 4,805,000 5,850,000 5,850,000 2,069,215 2,136,523 1,801,467 1,779,157 2,893,986 2,667,861 189,082 4,200 140,140 558,911 4,200 168,613 5,489,912 - - - - - 50,081,612 50,439,233 46,236,267 56,036,797 71,302,561 59,251,664 (7,320,040) (5,840,724) 6,006,949 14,327 (8,490,594) 10,019,548 4,620,000 - 136,535 31,540,000 - 19,165,000 5,225,000 - 7,555,000 4,070,000 - - 640,115 - 629,992 3,200,544 - 998,613 - - (8,223,452) (4,443,881) - - 120,503 4,500,169 6,395,386 3,339,565 869,840 402,538 (202,028) (4,500,169) (6,375,032) (3,655,781) (869,249) (402,538) 10,403,590 - 118,429 34,050,447 591 20,163,613 3,083,550$ (5,840,724)$ 6,125,378$ 34,064,774$ (8,490,003)$ 30,183,161$ 17.3% 16.2% 19.9% 17.1% 30.3% 17.6% Fiscal Year 97 DR A F T Fiscal Property Sales & Use Franchise Mixed Year Tax Tax Tax Beverage 2015 14,161,999$ 10,315,125$ 2,263,783$ 43,553$ 2016 15,105,480 10,921,489 2,250,815 43,072 2017 16,125,537 10,844,503 2,208,373 42,668 2018 17,007,148 12,668,555 2,393,182 43,384 2019 19,150,782 12,506,879 2,357,150 60,518 2020 19,726,451 14,432,152 2,305,225 70,139 2021 21,418,597 16,838,731 2,305,108 68,730 2022 22,367,873 18,075,733 2,574,041 83,391 2023 25,067,032 19,646,841 2,593,660 88,347 2024 27,122,341 20,095,955 2,354,657 93,524 CITY OF SCHERTZ, TEXAS GOVERNMENTAL FUNDS TAX REVENUES BY SOURCE LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 98 DR A F T TABLE 5 Hotel Bingo Occupancy Total 103$ 563,734$ 27,348,297$ 1 544,870 28,865,727 31 499,466 29,720,578 11 520,424 32,632,704 24 514,679 34,590,032 24 268,946 36,802,937 24 518,921 41,150,111 24 804,132 43,905,194 - 1,059,808 48,455,688 - 849,265 50,515,742 99 DR A F T TABLE 6 Fiscal Year Total Water &Water & Water & Sewer Ended Sewer Consumption Sewer Initial Rate Per September 30, (In Gallons)Base Rate 1,000 Gallons 2024 2,425,608,700 42.35 8.41 2023 2,363,742,000 40.85 8.13 2022 1,700,418,300 39.04 7.79 2021 1,629,336,300 38.15 6.97 2020 1,982,664,200 38.15 6.97 2019 1,622,930,500 37.15 6.84 2018 1,583,312,400 35.61 6.53 2017 1,583,462,300 34.35 6.21 2016 1,509,250,000 30.11 5.73 2015 1,472,948,300 26.54 5.43 *Source: Schertz Utility System CITY OF SCHERTZ, TEXAS TOTAL WATER AND SEWER CONSUMPTION AND RATES LAST TEN FISCAL YEARS 100 DR A F T TABLE 7 TAXPAYERS Total Water Consumption (In Gallons)Rank Percentage of Total City Water Consumption Total Water Consumption (In Gallons)Rank Percentage of Total City Water Consumption City of Cibolo 15,596,800 1 0.64% WHC Schertz Apts, LLC 14,016,600 2 0.47% Ranger Excavating 11,362,000 3 0.45% Crossvine Master Community 10,860,900 4 0.39% Sycamore Creek Apartments 9,379,300 5 0.33%9,908,400 4 Comal ISD School 8,121,500 8 0.33% Pecan Grove TxLLC 8,072,100 9 0.33%7,717,900 8 0.50% Homestead Residential Master 7,712,300 10 0.32%0.00% Caterpillar Inc 15,705,500 1 1.01% Schertz 1518 11,373,500 2 0.73% Beck Readymix 9,916,200 3 0.64% SYSCO 8,754,100 5 0.56% Big Time Management Properties 8,497,800 6 0.55% Sebastian Apartments 8,002,100 7 0.52% City of Schertz (Ball Park)7,271,400 9 0.47% Caterpillar Inc 6,426,400 10 0.41% TOTAL 85,121,500 3.27%93,573,300 5.39% Total City Water Consumption 2,425,608,700 1,552,387,300 *Source: Schertz Utility System 2024 2015 CITY OF SCHERTZ, TEXAS PRINCIPAL WATER AND SEWER CONSUMERS LAST TEN FISCAL YEARS 101 DR A F T TABLE 8 Schertz- Cibolo- Fiscal Basic Debt Universal Comal Year Rate Service Total City ISD ISD 2024 0.3324 0.1548 0.4872 1.1392 1.2746 2023 0.3470 0.1480 0.4950 1.3246 1.2746 2022 0.3517 0.1604 0.5121 1.3950 1.2920 2021 0.3470 0.1651 0.5121 1.4106 1.2757 2020 0.3496 0.1650 0.5146 1.4200 1.3200 2019 0.3497 0.1649 0.5146 1.4900 1.3200 2018 0.3248 0.1662 0.4910 1.4900 1.3900 2017 0.3168 0.1743 0.4911 1.4700 1.3900 2016 0.3159 0.1752 0.4911 1.4900 1.3900 2015 0.3164 0.1810 0.4974 1.4900 1.3900 Community Fiscal Bexar Hospital River College Comal Guadalupe Year County District Authority District County County 2024 0.2763 0.2762 0.0184 0.1492 0.2262 0.2731 2023 0.2624 0.2762 0.0184 0.1492 0.2847 0.3439 2022 0.2763 0.2762 0.0186 0.1492 0.3140 0.3799 2021 0.2624 0.2762 0.0186 0.1492 0.3224 0.3854 2020 0.2774 0.2762 0.0186 0.1492 0.3224 0.3319 2019 0.2774 0.2762 0.0186 0.1492 0.2952 0.3319 2018 0.2928 0.2762 0.0173 0.1492 0.3078 0.3799 2017 0.2928 0.2762 0.0173 0.1492 0.2928 0.3851 2016 0.2929 0.2762 0.0173 0.1492 0.2929 0.3851 2015 0.2929 0.2762 0.0178 0.1492 0.2929 0.3941 *Source: Guadalupe, Bexar, and Comal Appraisal Districts Overlapping Counties Bexar City Direct Rates Overlapping School Districts CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) 102 DR A F T TABLE 9 Percentage Percentage of of Total City Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value SYSCO Central Texas 156,322,530$ 1 2.32%100,587,449$ 2 3.31% Sun Life Assurance Company of Canada 112,840,728 2 1.67% Caterpillar Inc.106,594,902 3 1.58%157,733,450 1 5.19% Amazon Com Services Inc 80,229,218 4 1.19% Rebublic Beverage Company 68,123,480 5 1.01%48,082,040 3 1.58% HGIT Schertz Parkway LP 61,550,582 6 0.91% Eastgroup Properties LP 43,686,637 7 0.65% WHC Schertz Apts LLC 35,174,800 8 0.52% DG Industrial Portfolio II Property Owner LP 32,374,472 9 0.48% AR AMZ 1150 Schwab RD LLC 28,910,120 10 0.43% San Antonio MTA LP 23,253,974 4 0.77% GE Oil & Gas Inc.19,500,000 5 0.64% Visionary Properties 18,058,140 6 0.59% Wal-Mart Real Estate Business Trust 12,459,300 7 0.41% H.E.Butt Grocery Co.11,301,240 8 0.37% EM Limited Partnership 9,875,405 9 0.33% Case Cameron LLC 5,878,860 10 0.19% Totals 725,807,469$ 10.77% 406,729,858$ 13.39% Total Taxable Assessed Value 6,740,344,392$ 3,037,267,611$ *Source: Guadalupe, Bexar, and Comal Appraisal Districts 2024 2015 CITY OF SCHERTZ, TEXAS PRINCIPAL PROPERTY OF TAX PAYERS CURRENT YEAR AND NINE YEARS AGO 103 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T TABLE 10 Fiscal Year Taxes Levied Collections In Ended for the % of Subsequent % of September 30,Fiscal Year Amount Levy Years Amount Levy 2024 28,354,039$ 28,023,427$ 98.83%- 28,023,427$ 98.83% 2023 26,144,518 25,757,953 98.52%57,110 25,815,063 98.74% 2022 22,951,478 22,775,565 99.23%110,107 22,885,672 99.71% 2021 22,011,090 21,787,625 98.98%24,329 21,811,954 99.10% 2020 20,854,329 20,758,493 99.54%82,648 20,841,141 99.94% 2019 19,922,568 19,825,244 99.51%91,224 19,916,468 99.97% 2018 18,010,824 17,899,825 99.38%74,732 17,974,557 99.80% 2017 17,356,822 17,241,556 99.34%74,366 17,314,231 99.75% 2016 16,238,180 16,160,248 99.52%59,084 16,218,083 99.88% 2015 14,793,867 14,738,760 99.63%45,622 14,783,490 99.93% Collected Within Total Collections Fiscal Year of Levy To Date CITY OF SCHERTZ, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) 104 DR A F T Fiscal Year Taxable Ended Value Residential Commercial September 30,January 1,Property Property 2024 2023 4,664,462,438$ 2,345,387,513$ 2023 2022 4,734,929,478 2,047,253,554 2022 2021 3,618,134,708 1,317,486,482 2021 2020 3,060,963,760 1,505,592,717 2020 2019 3,004,686,341 1,613,615,732 2019 2018 2,860,333,982 1,401,636,211 2018 2017 2,049,067,806 2,344,365,139 2017 2016 1,895,085,016 2,269,590,522 2016 2015 1,702,601,947 2,087,223,204 2015 2014 1,568,651,309 1,793,803,709 *Taxable Assessed Value is before any applicable freeze adjustments. Source: Bexar, Comal and Guadalupe County Appraisal Districts. CITY OF SCHERTZ, TEXAS TAXABLE ASSESSED VALUE LAST TEN FISCAL YEARS (UNAUDITED) 105 DR A F T TABLE 11 Total Taxable Total Tax-Exempt Other Assessed Direct Property Property Value*Tax Rate (386,038,551)$ 222,037,649$ 7,617,926,151$ 0.4872$ (784,132,143) 742,293,503 6,740,344,392 0.4950 (961,929,765) 232,196,469 4,205,887,894 0.5121 (716,028,336) 276,109,231 4,126,637,372 0.5121 (716,028,336) 250,185,870 4,152,459,607 0.5146 (621,773,006) 260,571,835 3,900,769,022 0.5146 (757,265,921) 146,860,809 3,783,027,833 0.4911 (649,173,041) 132,002,406 3,647,504,903 0.4911 (544,328,535) 130,353,515 3,375,850,131 0.4974 (460,271,461) 135,084,054 3,037,267,611 0.4974 106 DR A F T General Certificates Certificates Fiscal Obligation of Tax Financing Revenue of Year Bonds Obligation Notes Arrangement Bonds Obligation 2024 49,860,745$ 44,612,349$ -$ 54,614$ -$ 22,590,898$ 2023 54,504,618 25,983,440 - 81,921 - 23,529,237 2022 58,837,302 27,869,333 - 109,228 - 24,216,388 2021 40,390,000 14,200,000 155,000 136,535 - 10,655,000 2020 44,620,000 15,415,000 345,000 25,695 - 11,200,000 2019 48,320,000 16,235,000 530,000 25,699 - 12,330,000 2018 52,752,896 13,636,966 715,000 34,264 - 13,211,178 2017 56,613,614 9,011,415 1,230,000 25,147 - 8,174,779 2016 56,352,272 4,057,189 1,740,000 58,321 - 8,331,966 2015 53,410,128 277,801 1,210,000 91,495 - 8,946,153 CITY OF SCHERTZ, TEXAS Governmental Activities Business-Type Activities LAST TEN FISCAL YEARS RATIOS OF OUTSTANDING DEBT BY TYPE 107 DR A F T TABLE 12 General Total Percent Obligation Financing Tax Primary of Gross Per Bonds Arrangement Notes Government Income Capita 3,263,722$ 163,843$ -$ 120,546,171$ 6.73%2,742 4,087,062 245,764 - 108,432,042 5.82%2,521 5,111,592 327,685 - 116,471,528 5.24%2,729 2,895,000 475,121 - 68,906,656 4.25%1,628 3,685,000 134,662 150,000 75,575,357 4.50%1,799 4,445,000 199,421 460,000 82,545,120 5.60%1,932 2,127,657 289,553 765,000 83,532,514 5.98%2,028 2,533,626 92,721 1,065,000 78,746,302 6.22%1,996 3,014,595 162,262 1,360,000 75,076,605 6.39%1,979 3,490,564 231,803 1,640,000 69,297,944 5.99%1,830 Business-Type Activities 108 DR A F T Less:Percentage of General Certificates Amounts Actual Taxable Fiscal Obligation of Available for Value of Per Year Bonds Obligation Debt Service Total Property Capita 2024 53,124,467$ 67,203,247$ (1,786,712)$ 118,541,002$ 1.56%2,742$ 2023 58,591,680 49,512,677 (867,965) 107,236,392 1.59%2,493 2022 63,948,894 52,085,721 (1,550,080) 114,484,535 2.72%2,683 2021 43,285,000 24,855,000 (934,899) 67,205,101 1.63%1,587 2020 46,223,908 15,801,473 (1,051,874) 60,973,507 1.47%1,481 2019 54,687,960 16,834,029 (1,084,908) 70,437,081 1.81%1,785 2018 54,880,553 13,636,966 (809,427) 67,708,092 1.86%1,785 2017 59,147,240 9,011,415 (924,989) 67,233,666 1.99%1,776 2016 59,366,867 4,057,189 (813,306) 62,610,750 2.06%1,716 2015 56,900,692 277,801 (847,178) 56,331,315 2.05%1,568 General Bonded Debt Outstanding CITY OF SCHERTZ, TEXAS RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS 109 DR A F T TABLE 13 Taxable Population Assessed Value 43,239 7,617,926,151$ 43,010 6,740,344,392 42,673 4,205,887,894 42,337 4,306,840,068 42,000 4,152,459,607 41,948 3,900,769,022 41,182 3,647,504,903 39,453 3,375,850,131 37,938 3,037,267,611 37,865 2,752,562,574 110 DR A F T TABLE 14 Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable*Debt Debt repaid with property taxes: Alamo CCD 809,962,090$ 0.38%3,077,856$ Bexar County 2,207,225,000 0.38%8,387,455 Bexar County Hospital District 1,168,200,000 0.38%4,439,160 Comal County 121,175,000 3.59%4,350,183 Comal ISD 1,049,362,848 3.98%41,764,641 East Central ISD 101,935,155 3.34%3,404,634 Guadalupe County 13,145,000 18.29%2,404,221 Judson ISD 552,986,085 0.03%165,896 Schertz-Cibolo-Universal ISD 374,839,507 46.55%174,487,790 Subtotal, Overlapping Debt 242,481,835 City Governmental Activities Direct Debt 94,527,708 TOTAL NET OVERLAPPING DEBT 337,009,543$ NOTES: The overlapping debt was received from the Municipal Advisory Council of Texas. Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Overlapping debt is the proportionate share of the debts of local jurisdictions located wholly or in part within the limits of the City of Shertz. This schedule is intended to demonstrate the total debt that the City of Shertz property tax payers will be expected to repay. The amount of debt applicable to the City of Schertz is computed by (a)determining what portion of total assessed value of the overlapping jurisdiction lies within the limits of the City and (b) applying this percentage to the total governmental activities debt of the overlapping jurisdiction. CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT CURRENT YEAR 111 DR A F T TABLE 15 Assessed Value, 2023 Tax Roll 6,740,344,392$ 674,034,439$ Amount of Applicable Debt: General Bonded Debt 94,527,708$ Less Debt Service Net Position (867,965) 93,659,743 Debt Margin 580,374,696$ Total Net Debt as a Percentage of Debt Margin 16.14% 2019 2020 2021 2022 Assessed Value 3,900,769,022$ 4,152,459,607$ 4,070,815,340$ 6,740,344,392$ Debt Limit 390,076,902 415,245,961 407,081,534 674,034,439 Total Net Debt Applicable to Limit 66,019,954 61,318,507 53,946,636 74,600,814 Total Debt Margin 324,056,948$ 353,927,454$ 353,134,898$ 599,433,625$ 2016 2017 2018 Assessed Value 3,375,850,131$ 3,647,504,903$ 3,783,027,833$ Debt Limit 337,585,013 364,750,490 378,302,783 Total Net Debt Applicable to Limit 61,181,169 65,792,916 66,329,699 Total Debt Margin 276,403,844$ 298,957,574$ 311,973,084$ 2013 2014 2015 Assessed Value 2,600,365,551$ 2,752,562,574$ 3,037,267,611$ Debt Limit 260,036,555 275,256,257 303,726,761 Total Net Debt Applicable to Limit 60,499,568 56,803,499 53,424,303 Total Debt Margin 199,536,987$ 218,452,758$ 250,302,458$ Fiscal Year CITY OF SCHERTZ, TEXAS DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS Debt Limit - Texas statues do not provide a legal debt limit for cities; however, through accepted practice a practical "economic"debt limit is considered to be 10% of the assessed value. 112 DR A F T TABLE 16 Utility Less: Net Fiscal Service Operating Available Year Charges Expenses Revenue Principal Interest Coverage 2024 32,811,920$ 31,257,030$ 1,554,890$ 1,630,000$ 967,183$ 0.60 2023 31,283,976 29,200,652 2,083,324 1,580,000 1,017,794 0.80 2022 30,876,559 24,362,098 6,514,461 1,180,000 912,019 3.11 2021 28,030,614 22,231,246 5,799,368 1,856,953 515,413 2.44 2020 29,735,911 24,032,772 5,703,139 1,961,953 612,643 2.22 2019 27,246,250 22,622,986 4,623,264 1,845,132 561,880 1.92 2018 27,099,237 20,802,263 6,296,974 1,671,134 391,609 3.05 2017 25,390,713 18,697,162 6,693,551 1,554,541 368,390 3.48 2016 22,003,794 17,603,487 4,400,307 1,441,741 417,346 2.37 2015 20,700,369 15,916,597 4,783,772 1,448,407 428,912 2.55 Water Revenue Bonds Debt Service NOTE: Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Operating expenses do not include the depreciation, interest, or amortization expenses. CITY OF SCHERTZ, TEXAS PLEDGED REVENUE COVERAGE LAST TEN FISCAL YEARS 113 DR A F T TABLE 17 Fiscal Year Population Personal Income Per Capita Personal Income Median Age Education Level in Years of Schooling School Enrollment Unemployment Rate 2024 43,239 1,790,872,902$ 41,418$ 42.0 16.0 15,758 3.2% 2023 43,010 1,734,335,240 40,324 39.0 15.9 15,573 3.6% 2022 42,673 1,656,664,147 38,822 37.9 15.9 15,877 3.3% 2021 42,337 1,611,714,563 38,069 37.6 16.2 15,887 3.9% 2020 42,000 1,651,272,000 39,316 37.4 16.2 15,675 5.1% 2019 41,948 1,473,255,708 35,121 38.0 16.2 15,925 2.7% 2018 41,182 1,396,481,620 33,910 37.3 15.9 15,817 3.2% 2017 39,453 1,266,046,770 32,090 37.2 15.9 15,497 3.8% 2016 37,938 1,175,319,240 30,980 36.9 15.8 15,460 3.4% 2015 37,865 1,157,835,970 30,578 36.1 15.6 15,009 3.2% CITY OF SCHERTZ, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS Sources:Population, personal income, median age and education level informaiton provided by City Economic Development Corporation. School enrollment provided by Schertz-Cibolo-Universal City Independent School District. Unemployment data provided by Texas Workforce Commission. 114 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T TABLE 18 2024 Employer Employees Percentage of Total City Employment Employees Percentage of Total City Employment Schertz-Cibolo-Universal City ISD 2,032 8.70% 1,810 10.46% Amazon 800 3.43% 1,073 6.20% Sysco Central Texas, Inc 800 3.43% 837 4.84% FedEx Ground - Doerr Lane, Schertz 650 2.78% Republic National Distributing Company 600 2.57% 382 2.21% Brandt Companies 500 2.14% 437 2.53% City of Schertz 480 2.06% 341 1.97% Visionworks 403 1.73% Hollingsworth Logistics Group 400 1.71% H.E.B Grocery Co.350 1.50% 350 2.02% GE Oil & Gas 600 3.47% Wal-mart Stores 323 1.87% HVHC 400 2.31% TOTAL 7,015 30.05% 6,553 37.88% Source: City Economic Development Corporation 2015 CITY OF SCHERTZ, TEXAS TOP TEN PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO 115 DR A F T Function 2015 2016 2017 2018 General Government City Manager 6 5 5 5 Municipal Court 6 6 6 6 Customer Relations 5 5 5 5 Planning and Zoning 3 4 4 4 General Services 13 - - - City Secretary 2 2 2 2 Public Affairs 4 4 4 5 Records Management 1 1 1 - Schertz Magazine 2 2 2 - Engineer 3 7 7 7 GIS 2 2 2 2 Information Technology 6 6 7 8 Human Resources 4 5 5 5 Finance 8 8 8 8 Purchasing 3 3 3 3 Fleet Service 6 6 6 6 Building Maintenance 3 - - - Facility Services - 16 16 17 Public Safety Police 75 78 81 86 Fire 33 36 39 45 Inspections 9 8 8 11 Marshal Services 8 8 5 - Health Animal Control 7 8 8 7 Environmental Health - 3 3 4 Parks and Culture Parks 9 9 10 12 Pools - - - - Event Facilities 1 1 1 1 Library 14 14 14 15 Public Environment Streets 14 14 14 14 Public Works Public Works 6 4 4 4 Business Office 10 10 10 10 Water and Sewer 16 16 16 19 Drainage 8 6 6 8 EMS 37 39 41 45 Economic Development 4 4 4 4 TOTAL 328 340 347 368 Source: City Adopted Budgets Full-Time Equivalent Employees as of September 30, LAST TEN FISCAL YEARS FULL-TIME EQUIVALENT CITY GOVERNMENTAL EMPLOYEES BY FUNCTION CITY OF SCHERTZ, TEXAS 116 DR A F T TABLE 19 2019 2020 2021 2022 2023 2024 5 5 5 5 5 4 4 4 4 4 4 4 3 3 3 3 2.5 2.5 3 3 4 4 4 4 - - - - 0 0 2 2 2 2 2 3 5 5 4 4 4 3 - - - - 0 0 - - - - 0 0 7 8 8 8 10 11 2 2 2 2 3 3 8 8 8 8 9 9 5 5 5 5 5 5 7 7 7 7 7 7 3 3 3 3 3 3 7 8 8 8 9 9 - - - - 0 0 10 10 11 11 11 11 86 87 88 90 94 95 45 46 46 46 50 53 12 12 12 12 14 14 - - - - 0 0 7 8 9 9 9 9 4 4 5 5 6 6 11 11 11 11 15 16 - - - - 0 0 5 5 6 6 6.5 6.5 14 14 14 14 15 15 14 17 17 17 17 17 4 4 4 4 4 4 9 9 9 9 9 10 19 19 21 21 21 21 8 8 8 8 8 8 45 45 55 55 65 70 4 4 4 4 4 4 358 366 383 384 416 427 Full-Time Equivalent Employees as of September 30, 117 DR A F T Function 2015 2016 2017 2018 General Government Building Project Permits Issued 3,087 5,919 4,800 5,251 Food Establishment Permits 135 145 201 181 Food Establishment Inspection 136 153 133 211 Foster/Adoption Inspections 22 21 21 18 Schertz Magazine Number of Magazines printed 180,000 180,000 180,000 180,000 Police CFS 36,138 39,064 34,428 45,190 Arrests 595 603 423 624 Traffic Violations 12,306 8,960 8,001 11,359 Accidents 2,040 2,119 2,057 2,244 Fire Number of Rescue/Other Responses 2,167 2,327 2,758 3,055 Number of Fire Responses 99 67 86 161 Number of Inspections 698 440 519 562 Number of Training Classes Conducted 150 460 340 600 Number of Pre-Plan Inspections 980 867 922 788 EMS Requests for Transport 9,286 9,723 9,956 10,059 Actual Transports 6,118 6,123 6,201 6,165 EMT Students 84 89 90 90 Marshal's Office Warrants Issues 3,798 2,587 2,816 1,598 Warrants Cleared 3,691 3,492 2,822 2,022 Parks Facility Reservations 275 240 251 248 Community and Civic Centers Civic Center Reservations 478 483 590 516 Community Center Reservations 455 370 455 381 North Community Center Reservations 209 185 230 235 Animal Services Number of Animals Handled 1,304 1,313 1,283 926 Number of Adoptions 357 410 348 319 Number of Return to Owners 213 205 228 218 Number of Transfers 296 316 326 297 Library Annual Circulation 394,766 399,622 385,206 414,790 Library Visits 259,413 255,109 235,428 258,695 Library Program Attendance 13,825 15,282 16,814 16,945 Registered Users 31,138 30,702 31,432 30,806 Fiscal Year Fiscal Year LAST TEN FISCAL YEARS OPERATING INDICATORS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS 118 DR A F T TABLE 20 2019 2020 2021 2022 2023 2024 4,748 2,993 4,474 4,000 3,500 4,000 55 189 159 173 172 189 96 209 192 142 146 237 8 10 11 5 9 0 180,000 187,500 189,700 191,700 192,000 192,000 41,327 57,149 29,007 32,170 30,667 32,622 603 527 416 326 355 456 12,541 8,326 6,980 6,504 5,924 5,159 2,304 1,752 2,076 2,341 2,085 2,143 3,804 3,953 4,837 4,895 4,994 5,296 100 108 205 232 182 234 528 500 548 547 674 599 804 763 770 632 1,032 698 865 814 848 324 320 1,007 10,759 10,713 12,251 13,520 14,495 14,997 6,738 6,549 7,444 8,332 9,154 9,612 90 84 123 154 136 141 2,036 1,738 2,095 1,708 1,083 810 1,834 664 1,451 1,373 4,243 877 241 75 237 294 334 441 441 293 353 354 416 430 326 193 291 299 276 299 188 92 153 197 196 199 1,157 1,015 1,070 1,125 1,217 1,275 366 450 329 371 419 377 233 335 284 252 279 228 227 188 152 205 202 317 447,379 254,643 281,659 359,272 397,156 411,073 237,821 102,297 91,291 157,428 194,260 223,391 18,412 6,524 2,541 11,357 14,700 19,686 33,104 31,296 30,291 29,612 28,734 30,788 Fiscal Year 119 DR A F T Function 2015 2016 2017 2018 Fiscal Year Fiscal Year LAST TEN FISCAL YEARS OPERATING INDICATORS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS Water New Connections 369 213 303 235 Water Main Breaks 45 45 45 50 Total Consumption (hundreds of gallons)14,757,134 16,097,931 15,222,373 15,833,124 Daily Average Consumption (thousands of gallons)40,431 43,942 41,705 43,378 Peak Daily Consumption (thousands of gallons)8,385 10,985 11,000 9,083 Total Customers 13,570 13,877 14,124 14,678 Average Use Per Connection 5,135 5,352 5,244 5,294 Sewer Total Customers 12,058 12,282 12,398 12,866 Facilities Maintenance Number of Buildings Maintained 21 21 21 25 Square Footage 234,202 234,202 234,202 245,218 Source: Various City Department 120 DR A F T TABLE 20 2019 2020 2021 2022 2023 2024 Fiscal Year 300 357 342 291 460 257 52 65 38 64 63 17,602,330 19,766,870 16,171,200 21,606,589 23,637,420 19,724,748 48,225 54,155 59,377 59,190 64,760 54,040 11,094 14,011 9,160 8,429 14,309 10,730 16,434 13,683 15,524 15,719 15,869 16,504 4,587 5,600 101,955 133,143 5,156 1,195 12,853 13,112 10,879 11,954 13,016 14,181 26 27 26 28 24 24 257,218 257,218 257,218 257,218 273,970 273,970 121 DR A F T Function 2015 2016 2017 2018 Police Stations 1 1 1 1 Police Vehicles 48 50 64 69 Fire Stations 2 2 2 3 Training Facility - - - - Fire Vehicles 16 16 16 18 EMS Ambulances 9 9 8 8 Marshal's Office Vehicles 7 7 7 7 Streets Streets, paved (miles)149 153 159 153 Streets, unpaved (miles)5 5 5 5 Sidewalks (miles) Parks and Recreation Parks - Developed 14 15 20 21 Parks - Undeveloped 9 10 4 4 Playground 18 19 19 19 Swimming Pools 2 2 4 4 Baby Pools 2 2 2 2 Baseball/Softball Diamonds 15 15 15 15 Soccer Fields 12 12 12 12 Community Centers 4 4 4 4 Splash Pads Animal Services Control Vehicle 3 4 3 4 Library Facility 1 1 1 1 Volumes in Collection 113,085 97,412 107,382 110,266 Water Number of Reservoirs - - - - Number of Pump Stations 5 5 5 5 Water Mains (miles)210 213 221 225 Sewer Sanitary Sewers (miles)96 98 110 113 Storm Sewers (miles)12 12 12 14 Facilites Services Vehicles 6 6 6 11 Fleet Generators 4 4 4 7 Vehicles & Equipment NA NA NA 384 Source: Various City Department Notes: No Capital Asset indicators are available for the General Government or EMS function. Fiscal Year LAST TEN FISCAL YEARS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM CITY OF SCHERTZ, TEXAS 122 DR A F T TABLE 21 2019 2020 2021 2022 2023 2024 1 1 1 1 1 1 68 72 66 76 90 97 3 3 3 3 3 3 - - - - - - 19 20 20 24 24 25 9 9 10 11 12 13 7 7 7 3 NA NA 165 165 168 172 180 182 5 5 5 5 5 5 21 21 21 21 21 21 4 4 5 5 5 5 20 21 21 36 36 36 4 4 4 3 3 3 2 2 2 1 1 1 15 15 15 15 15 15 12 12 12 12 12 12 4 4 4 4 4 4 2 2 4 6 6 8 8 8 1 1 1 1 1 1 150,972 139,447 149,965 155,715 160,533 170,265 - - - - - - 5 6 7 6 6 6 228 229 231 236 246 251 116 116 120 124 133 142 14 14 15 16 17 18 11 10 8 10 9 10 10 7 8 11 11 13 352 341 376 373 420 428 Fiscal Year 123 DR A F T THIS PAGE LEFT BLANK INTENTIONALLY DR A F T 2 Honorable Mayor and Members of the City Council City of Schertz, Texas We have audited the financial statements of the City of Schertz, Texas (the “City”) as of and for the year ended September 30, 2024 and have issued our report thereon dated March 17, 2025. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated August 26, 2024, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, and, as appropriate, our firm have complied with all relevant ethical requirements regarding independence. As a part of the engagement, we assisted in preparing the financial statements, related notes to the financial statements, and the schedule of expenditures of federal awards of the City of Schertz, Texas in conformity with U.S. generally accepted accounting principles and the OMB Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services were not conducted in accordance with Government Auditing Standards. 2 In order to reduce threats to our independence caused by these nonattest services to an acceptable level, we applied certain safeguards. These safeguards include a concurring review, which is a review of the financial statements and key audit areas which is performed by an individual who has adequate experience in audits of local governments, but who was not involved in this audit engagement. The concurring reviewer serves as an evaluator of the performance of the engagement team and the nonattest services provided. In order to ensure we maintain our independence for performing these nonaudit services certain safeguards were applied to this engagement. Management assumed responsibility for the financial statements, related notes to the financial statements, and the schedule of expenditures of federal awards, and any other nonaudit services we provided. Management acknowledged in the management representation letter our assistance with the preparation of the financial statements, related notes to the financial statements, and the schedule of expenditures of federal awards, and that these items were reviewed and approved prior to their issuance and accepted responsibility for them. Further, the nonaudit services were overseen by an individual within management that has the suitable skill, knowledge, or experience; evaluated the adequacy and results of the services; and accepted responsibility for them. Significant Risks Considered We have considered the following significant risks during our audit process, which required special audit consideration. None of the items listed below resulted in a significant finding, difficulty, or issue. Significant Risk Considered Reasoning for Special Audit Consideration 1. Management override of controls Inherent fraud risk which is a risk for all entities in accordance with generally accepted auditing standards. 2. Split-funded debt The City has multiple debt issuances that are split between governmental and business-type activities. This creates the risk that bond proceeds and payments are not recorded in the correct funds. Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note I to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments. The most sensitive accounting estimates affecting the financial statements are: Management’s estimate of the useful lives of capital assets is based on the expected lifespan of the asset in accordance with standard guidelines. We evaluated the key factors and assumptions used to develop the estimate of useful lives in determining that it is reasonable in relation to the financial statements taken as a whole and in relation to the applicable opinion units. 3 Management’s estimate of the allowance for uncollectible court fines and delinquent property taxes receivable are based on historical collections. We evaluated the key factors and assumptions used to develop the allowance for uncollectible court fines in determining that it is reasonable in relation to the financial statements taken as a whole and in relation to the applicable opinion units. Management’s estimate of the allowance for uncollectible EMS receivable is based on historical collections. We evaluated the key factors and assumptions used to develop the allowance for EMS revenues in determining that it is reasonable in relation to the financial statements taken as a whole and in relation to the applicable opinion units. Management’s estimate of the net pension and total OPEB liabilities and related expenses are based on actuarial assumptions which are determined by the demographics of the plan and future projections that the actuarial makes based on historical information of the plan and the investment market. We evaluated the key factors and assumptions used to develop the net pension and total OPEB liabilities and pension and OPEB expenses and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Management’s estimate of the fair values of investments is based on current and historical market trade data and information provided by investment advisors. We evaluated the key factors and assumptions used to develop the fair value estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City’s financial statements relate to the net pension and OPEB liabilities. The disclosures in the financial statements are neutral, consistent, and clear. Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Management has corrected all identified misstatements. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit. 4 Representations Requested from Management We have requested certain written representations from management, which are included in the management representation letter dated March 17, 2025. Management’s Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors. Significant Forthcoming Accounting Guidance The Governmental Accounting Standards Board (GASB) issued the following guidance which become effective in subsequent fiscal years. GASB Statement No. 101, Compensated Absences - The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This Statement will become effective for reporting periods beginning after December 15, 2023, and the impact has not yet been determined. GASB Statement No. 102, Certain Risk Disclosures – The objective of this Statement is to provide users of government financial statements with information about risks related to a government’s vulnerabilities due to certain concentrations or constraints that is essential to their analyses for making decisions or assessing accountability. This Statement will become effective for reporting periods beginning after June 15, 2024, and the impact has not yet been determined. GASB Statement No. 103, Financial Reporting Model Improvements – The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. GASB Statement No. 104, Disclosure of Certain Capital Assets – The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets to be presented separately in the note disclosures, including right-to-use assets related to leases, Subscription-Based Information Technology Arrangements, and public-private or public-public partnerships. Other intangible assets are also required to be presented separately by major class. Additional disclosures have also been required for capital assets held for sale. This Statement will become effective for reporting periods beginning after June 15, 2025, and the impact has not yet been determined. 5 Other Information Included in the Annual Report Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the City’s Annual Comprehensive Financial Report, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have read the other information and considered whether a material inconsistency exists between the other information and the financial statements, or if the other information otherwise appears to be materially misstated. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. Restriction on Use This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. Waco, Texas March 17, 2025 CITY OF SCHERTZ, TEXAS SINGLE AUDIT REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CITY OF SCHERTZ, TEXAS TABLE OF CONTENTS SEPTEMBER 30, 2024 Page Number Independent Auditor’s Report on Compliance for Each Major Federal Program, and Report on Internal Control Over Compliance in Accordance with the Uniform Guidance ................................................. 1 - 3 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ....................................................... 4 - 5 Schedule of Expenditures of Federal Awards ................................................................. 6 Notes to Schedule of Expenditure of Federal Awards ...................................................... 7 Schedule of Findings and Questioned Costs ................................................................... 8 Summary Schedule of Prior Audit Findings .................................................................... 9 THIS PAGE LEFT BLANK INTENTIONALLY INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE Honorable Mayor and Members of City Council City of Schertz, Texas Report on Compliance for Each Major Federal Program We have audited the City of Schertz, Texas’ (the “City”) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended September 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2024. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs. 1 2 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. 3 Report on Schedule of Expenditures of Federal Awards We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas, as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated March 17, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Waco, Texas March 17, 2025 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of City Council City of Schertz, Texas We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Schertz, Texas (the “City”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 17, 2025. Our report includes a reference to other auditors who audited the financial statements of Schertz-Seguin Local Government Corporation, as described in our report on City of Schertz, Texas’ financial statements. This report does not include the results of the other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for determining audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected , on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified. 4 5 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatements, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such a n opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Waco, Texas March 17, 2025 Federal Grantor/Assistance Pass-Through Pass-Through Grantor/Listing Entity Identifying Federal Program Title Number Number Expenditures U.S. Department of Justice Direct Programs: Equitable Sharing Agreement and Certification 16.922 N/A 43,544$ Total Direct Programs 43,544 Total U.S. Department of Justice 43,544 U.S. Department of Treasury Passed through the Texas Division of Emergency Management: COVID-19 - State and Local Fiscal Recovery Fund (ARP Act)21.027 TX2511 694,541 Total Texas Division of Emergency Management 694,541 Total U.S. Department of Treasury 694,541 National Endowment for the Humanities (NEH) Passed through the Texas State Library and Archives Commission: Grants to States - Interlibrary Loan Program (ILL)45.310 902524 5,086 Total Texas State Library and Archives Commission 5,086 Total National Endowment for the Humanities (NEH)5,086 U.S. Department of Health and Human Services Passed through the Texas Health and Human Services Commission: Medicaid Cluster - Ambulance Services - Uncompensated Care Costs 93.778 N/A 90,141 Total Texas Health and Human Services Commission 90,141 Total U.S. Health and Human Services Commission 90,141 U.S. Department of Homeland Security Passed through Texas Division of Emergency Management: Disaster Grants - Public Assistance 97.036 N/A 378,480 Total Texas Division of Emergency Management 378,480 Total U.S. Department of Homeland Security 378,480 Total Expenditures of Federal Awards 1,211,792$ CITY OF SCHERTZ, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 The accompanying notes are an integral part of this schedule.6 7 CITY OF SCHERTZ, TEXAS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 1. GENERAL The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards of the City of Schertz, Texas. The City’s reporting entity is defined in Note I to the City’s basic financial statements. Federal awards received directly from federal and state agencies as well as federal awards passed through other government agencies are included in the respective schedule. 2. BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards is presented using modified accrual basis of accounting, which is described in Note I to the City’s basic financial statements. 3. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Grant expenditure reports as of September 30, 2024, which have been submitted to grantor agencies will, in some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences. 4. INDIRECT COSTS The City has not elected to use the de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. 5. PASS-THROUGH EXPENDITURES None of the federal programs expended by the City were passed through to subrecipients. Summary of the Auditor's Results Financial Statements: Type of auditor's report issued:Unmodified Internal control over financial reporting: Material weakness(es) identified?No Significant deficiency(ies) identified that are not considered a material weakness?None reported Noncompliance material to financial statements noted?No Federal Awards: Internal control over major programs: Material weakness(es) identified?No Significant deficiency(ies) identified that are not considered a material weakness?None reported Type of auditor's report issued on compliance for major federal programs Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)?None Identification of major federal programs: Assistance Listing Number(s):Name of Federal Program or Cluster: 21.027 COVID-19 - State and Local Fiscal Recovery Fund (ARP Act) The dollar threshold used to distinguish between type A and type B federal programs.$750,000 Auditee qualified as low-risk auditee?Yes Findings Relating to the Financial Statements Which are Required to be Reported in Accordance With Generally Accepted Government Auditing Standards None reported Findings and Questioned Costs for Federal Awards None reported CITY OF SCHERTZ, TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2024 8 9 CITY OF SCHERTZ, TEXAS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED SEPTEMBER 30, 2024 None THIS PAGE LEFT BLANK INTENTIONALLY Agenda No. 6. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:City Secretary Subject: Resolution 25-R-021 - Authorizing the approval of a Development Agreement with BFR LLC for the approximately 30 acre tract at FM 1518 and Woman Hollering Road. (S.Williams/B.James) BACKGROUND Staff is recommending City Council authorize a Development Agreement with BFR LLC. The agreement commits the City to providing water and sewer service to their property, an approximately 30 acre tract located at the northeast corner of Woman Hollering Road and FM 1518, that is currently in the City's Extraterritorial Jurisdiction (ETJ) and to limit city water and sewer impact fees to the amount currently being charged. Additionally, it provides that the proposed use of the property, a multi-family complex, be an allowed use. The owner agrees to petition for voluntary annexation once the project has been constructed. In an effort to keep this item and the request for water and sewer service moving forward, staff has placed this item and agreement on the agenda prior to a full review having been completed by the owner and the City Attorney. As such updates may be provided prior to the meeting. GOAL Authorize a Development Agreement to provide for the orderly growth and development of property. COMMUNITY BENEFIT Provides for the orderly growth and development of property that allows for the City to better plan for infrastructure needs. SUMMARY OF RECOMMENDED ACTION Approval of Resolution 25-R-021 authorizing a Development Agreement with BFR LLC the owner of an approximately 30 acre tract at the corner of FM 1518 and Woman Hollering Road. RECOMMENDATION Approval of Resolution 25-R-021. Attachments Resolution 25-R-021 w attachment Agenda No. 7. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:City Secretary Subject:Resolution 25-R-005 - Approving a Utility Service Extension Request for the Woman Hollering Townhomes. (B.James/K.Woodlee) BACKGROUND When a property within the City Limits of the City of Schertz is proposed for development and is within the City's area of Certificate of Convenience and Necessity (CCN), the connection to the City's water and/or wastewater utilities is reviewed and processed through established procedures of the platting process. In the past, when a property outside the City Limits was proposed for development and there was a need for City water and/or wastewater service, it was required that the property be annexed into the City. Subsequent to annexation, the platting process would take place. The City cannnot require annexation as a condition to provide utility services to a property within its CCN. As a result the UDC was amended via Ordinance 24-S-14 to instead require that the developer submit a request for Utility Service Extension. According to the UDC, authority to approve the request lies with City Council. Once approved, the developer may submit for permits to construct the necessary improvements in order to be served by the City's utility infrastructure. The proposed development is approximately 30.48 acres situated along FM 1518 on the north side of its intersection with Woman Hollering Road (12535 Woman Hollering Road). The developer proposes to construct a multifamily or townhome development with up to 230 living unit equivalents (LUEs) and desires to connect to public water and wastewater systems. Staff has evaluated the request based on existing water and wastewater facilities, flows expected to be generated by the proposed development, and the projection of other future flows from the vicinity. Adequate capacity in both the water distribution system and the wastewater collection system currently exists to serve the development. The following criteria should be considered for final action determination. 1. Whether the proposed development to be served by the extension is consistent with the Comprehensive Land Plan. The property lies within areas designated as Complete Neighborhood and Local Corridor. A mixture of housing types and multifamily developments are identified as appropriate in those areas. 2. Whether the extension is proposed to be constructed in accordance with all applicable City ordinances, resolutions, regulations, and standards. The utility extensions and connections will be constructed in accordance with applicable City standards. 3. Whether it is feasible to annex the property, and any intervening property which is needed for utility rights-of-way, into the City. If requested by the property owner, the property could be annexed into the City. No additional rights-of-way across the property are currently identified as being needed. It is also of note that the property owner proposes to enter into an agreement for annexation after certain milestones occur. 4. Whether the utility extension would compromise the City's ability to timely provide adequate water or wastewater facilities to property inside the City. The proposed extensions are not expected to compromise the City's ability to provide timely and adequate water or wastewater facilities to property inside the City Limits. 5. Whether the utility extension will lead to premature development that cannot be served efficiently and timely by roadway, drainage, or park facilities. The proposed extensions will not lead to premature development that cannot be served by existing roadway, drainage, or park facilities. 6. Whether the utility extension is financially feasible given the proposed means of financing the extension. The proposed extensions will be paid for by the developer. 7. Whether the utility extension will lead to significant degradation of water quality or other environmental resources, either from construction of the water or wastewater improvements, development of the property owner's land, or development of other land that may be served through the extended facilities. The proposed extensions are not expected to lead to significant degradation of environmental resources. 8. Whether the property owner proposes to extend wastewater facilities without utilizing City water facilities. The property owner proposes to extend and be served by both City wastewater and City water facilities. 9. The extent to which the proposed agreement promotes the health, safety, or general welfare of the City and the safe, orderly, efficient and healthful development of the City. By following City standards and extending utilities to provide for future extension beyond the proposed development, the extensions and proposed development of the property will allow for orderly development and is not expected to jeopardize the safe, efficient, and healthful development of the City. A development agreement is also being proposed to include annexation of the property after certain milestones of development have been met. In conjunction with this item, staff has worked with the property owner on a Development Agreement, Resolution 25-R-021. GOAL The goal of the resolution is the approval of the water and wastewater Utility Extension Request for the proposed development known as the Woman Hollering Townhomes. COMMUNITY BENEFIT By allowing the extension of public utilities to the proposed Woman Hollering Townhome development, a short extension of the sanitary sewer main will be constructed to provide a connection point for several parcels within the City's CCN and the City Limits. Also, without approval of the service extension request, the property might still be developed, although at a lower density but with on-site septic facilities which are not desirable if public facilities are nearby and accessible. The property owner has also agreed to be annexed into the City Limits once certain development steps are completed. SUMMARY OF RECOMMENDED ACTION Staff recommends that Council approve the request for Utility Service Extension for City of Schertz Public Water and Wastewater infrastructure to the proposed Woman Hollering Townhomes project along with the proposed development agreement with the property owner. RECOMMENDATION Approve Resolution 25-R-005. Attachments Resolution 25-R-005 Vicinity Map Utility Service Extension Request RESOLUTION NO. 25-R-005 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS, APPROVING A UTILITY SERVICE EXTENSION REQUEST FOR WATER AND WASTEWATER UTILITIES TO THE PROJECT KNOWN AS THE WOMAN HOLLERING TOWNHOMES WHEREAS, the City of Schertz (the “City”) provides retail water and wastewater service under Certificates of Convenience and Necessity (CCNs) issued by the Public Utility Commission of Texas (PUC) to certain areas in Bexar County; and WHEREAS, the property on the north side of the intersection of Woman Hollering Road and FM 1518 is outside the City Limits of the City but within the City’s water and wastewater CCNs; and WHEREAS, the developer of the property on the north side of the intersection of Woman Hollering Road and FM 1518 (12535 Woman Hollering Road) proposes a project known as the Woman Hollering Townhomes and has submitted a Utility Service Extension Request to be served by City water and wastewater without being annexed into the City; and WHEREAS, the City Council has determined that the criteria for approval of the Utility Service Extension Request as set forth in Unified Development Code (UDC) Section 21.4.11 are being met. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1.The City Council hereby approves the Utility Service Extension Request for the project known as the Woman Hollering Townhomes thereby allowing the submittal of applications for, construction of, and connection to City water and wastewater utilities for up to 230 living unit equivalents (LUEs). Section 2.The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made a part of this Resolution for all purposes and are adopted as a part of the judgment and findings of the City Council. Section 3.All resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Resolution are hereby repealed to the extent of such conflict, and the provisions of this Resolution shall be and remain controlling as to the matters resolved herein. Section 4.This Resolution shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America. Section 5.If any provision of this Resolution or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Resolution and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City Council hereby declares that this Resolution would have been enacted without such invalid provision. Section 6.It is officially found, determined, and declared that the meeting at which this Resolution is adopted was open to the public and public notice of the time, place, and subject matter of the public business to be considered at such meeting, including this Resolution, was given, all as required by Chapter 551, Texas Government Code, as amended. Section 7.This Resolution shall be in force and effect from and after its final passage, and it is so resolved. PASSED AND ADOPTED, this __ day of _________________, 2025. CITY OF SCHERTZ, TEXAS Ralph Gutierrez, Mayor ATTEST: Sheila Edmondson, City Secretary (CITY SEAL) 5113 Southwest Parkway, Suite 260, Austin, Texas 78735 T: 512.899.0601 Firm Registration No. F-786 www.malonewheeler.com May 21st, 2024 City of Schertz Attn: Kathryn Woodlee City Engineer 11 Commercial Place Schertz, TX 78154 Re: Woman Hollering Townhomes – Service Extension Request (SER) Ms. Woodlee, The Woman Hollering project is located in a 30.48-acre tract at 12535 Woman Hollering Road, in the Extraterritorial Jurisdiction of the City of Schertz, Texas. The property is located west of FM 1518 and north of Woman Hollering Road, a private roadway owned by a third-party individual in the Tom Williams subdivision. The subject tract used to have an existing single-family home that was recently demolished. The property is currently vacant/undeveloped and is proposed to be developed with up to 230 residential units, which could be townhomes or apartments with a proposed clubhouse, which would equal but not exceed 230 LUEs. No subdivision of the land is being proposed; the City of Schertz issued a “Certificate of Determination” in March 13, 2023 acknowledging that the City will not require platting given that the property is located in the ETJ. This letter is being submitted to serve as the Service Extension Request (SER) for water (domestic, irrigation and fire flow) and wastewater services for this project. Per previous discussions with City staff, no water line extension will be required along Woman Hollering Road, a private dead-end road, where an existing 4” water line is already in place serving the properties in the cul-de-sac, and where no additional development is feasible due to the nature of the lot and street layout. A water meter is proposed to connect to the existing City of Schertz 12” water line on the west side of FM 1518 to serve the proposed Woman Hollering development; the proposed water meter size will be determined with site plan design when fixture unit counts become available. For wastewater service, an 8” wastewater line is proposed to be extended along the property’s frontage on the west side of FM 1518 and connect to the existing City of Schertz wastewater system on the east side of FM 1518. Per the wastewater analysis performed, the proposed 8” line will have adequate capacity to handle the 230 LUEs and estimated I&I (16,100 gpd) for the Woman Hollering development. An exhibit showing the proposed wastewater line extension and water meter is included with this submittal. A “Will Serve Letter” was issued by the City of Schertz on December 6th, 2022, confirming the City’s availability to provide water and wastewater services for the Woman Hollering project. This SER is being submitted as the next step in the development process to show the proposed public improvements and confirm that water and wastewater capacity will be reserved in the City’s public utility systems for the requested 230 LUEs that are anticipated for the project. Should there be any questions or comments, please do not hesitate to contact me via email at claudiam@malonewheeler.com or by phone at 512-618-0437. Thank you for your efforts on this project. Firm Registration No. F-786 www.malonewheeler.com Sincerely, Malone Wheeler, Inc. Claudia Morlotti, E.I.T. Assistant Project Manager Agenda No. 8. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:Engineering Subject:Public Hearing for presentation and discussion regarding Amendments to the City of Schertz Water and Wastewater Land Use Assumptions, Capital Improvement Plans, and Impact Fees. (B.James/K.Woodlee) BACKGROUND The City desires to update its capital recovery fees, or impact fees, in order to appropriately fund construction of new facilities and expand existing facilities to serve future development. The fees consider and apply to water and wastewater projects identified on the City's Water and Wastewater Impact Fee CIP necessary to support growth and development. To formulate the fees to be assessed, land use assumptions that project growth over a planning period must be established. Additionally, Capital Improvement Plans that address the needs of that growth must be prepared and approved. The purpose of the impact fee is to provide a funding mechanism for the implementation of the water and wastewater capital improvements over a planning period. The impact fee program facilitates the funding participation of new development at a fair rate based on the demand placed on the City's water transmission and distribution and wastewater collection and conveyance systems by the development. The process for amending the City's Land Use Assumptions, Capital Improvement Plans, and Impact Fees is established by Texas Local Government Code Chapter 395. This public hearing on these amendments was scheduled by Resolution 25-R-017 passed on February 4, 2025. Public notice of this hearing was published in the San Antonio Express News on February 12, 2025. An initial step in the update of the impact fee is the establishment of land use assumptions, including population and employment projections over the 30-year planning period (2020-2050). The assumptions include the type, location, quantity, and timing of land uses. The Land Use Assumptions (LUAs) in Section 2 of the Impact Fee Update Report includes a description of the methodology used in preparation, explanation of the data considered, and presentation of historical and projected growth trends. The other major step in the update of the impact fee is the preparation of Water and Wastewater Capital Improvement Plans (CIPs). The proposed CIP for water was developed based on a hydraulic model of the existing water system, application of growth projections to that model, and identification of improvement projects needed to meet TCEQ minimum requirements for water service. The proposed CIP for wastewater was developed based on a hydraulic model of the existing collection and conveyance system, application of growth projections to that model, and identification of improvement projects needed to provide required capacity within the sewer system. Individual projects are identified and are spread as appropriate over the planning period into the categories of near term, 2030, and 2050 projects for planning purposes. Projects may shift in time based on actual patterns of development and the plan should be reviewed and updated as needed in five years. (The projects that make up the Capital Improvement Plans have also been configured in such a way to serve as updated Water and Wastewater Master Plans for development which were adopted by Council on March 4, 2025.) After the summation of CIP costs, the totals are reduced by the amount of utility service revenues expected to be generated by development over the program period and used to pay for improvement costs. Once growth rates have been established and CIP costs minus the calculated revenue credit determined, those values are used in the calculation of a cost per service unit (land use equivalent or LUE) for both water and wastewater. Those resultant amounts are the updated maximum assessable water and wastewater impact fees. Those updated maximum assessable fees are $8,814 per LUE for water and $5,556 per LUE for wastewater. During its meeting on January 22, 2025, the Capital Improvement Advisory Committee (CIAC) held a workshop that included presentation and discussion of the LUAs, CIPs, and calculated maximum assessable impact fees. The CIAC discussed and developed a recommendation to City Council regarding adopting the amendment to the Water and Wastewater Impact Fees. Written comments on the proposed amendments have been provided to Council in the form of their meeting minutes and are summarized here and the associated letter. The minutes having been approved by the CIAC on March 5 and were filed by posting on the City's website that week. The CIAC recommends the following: Adopt the Water and Wastewater Land Use Assumptions and Capital Improvement Plans as presented by Staff. Assess the impact fees at the maximum amount, but with a phase-in schedule as follows: Adoption of the Water Impact Fee rate per living unit equivalent (LUE) for development of $4,407 during the first year of the program, $6,610 during the second year, and $8,814 during the third year until updated. Those rates represent 50%, 75%, and 100% of the calculated maximum assessable rates to be charged in years one, two, and three of implementation, respectively. Adoption of the Wastewater Impact Fee rate per living unit equivalent (LUE) for development of $2,778 during the first year of the program, $4,167 during the second year, and $5,556 during the third year until updated. Those rates represent 50%, 75%, and 100% of the calculated maximum assessable rates to be charged in years one, two, and three of implementation, respectively. Another public hearing will be held April 1, 2025, after which Council will have the opportunity to approve a resolution adopting the amendments to the Land Use Assumptions and Capital Improvement Plans and to set the schedule and rates to be charged for Impact Fees for Water and Wastewater. Accordingly, proposed amendments to Code of Ordinances Chapter 90 Article V. Water and Wastewater Capital Recovery Fees will also be presented for consideration. No action is proposed at this meeting. Attachments Powerpoint Presentation Water and Wastewater Impact Fee Update Report Water Impact Fee CIP Map Wastewater Impact Fee CIP Map CIAC Written Comments Resolution 25-R-017 Setting PH Date Newspaper Notice of PH City of Schertz CIP Costs & Impact Fee Updates Presented by: Lee Hamm, P.E. Land Use Assumption Overview Developing CIP Costs Living Unit Equivalents Credit Analysis Maximum Impact Fee Local Impact Fee Comparison Schedule Questions Agenda Land Use Assumptions Overview Land Use Assumptions ·Basis was the 1) 2018 Land Use Plan Map, 2) existing land uses, and 3) proposed developments. ·Modified based on information received from the City on April 8th, 2022. ·It is assumed that these developments will remain in place for the 30-year planning period. ·New growth will expand away from the City center. ·Development pressure along the IH-35 corridor and from New Braunfels will result in development at higher densities throughout the north. Land Use Assumptions Continued ·Regions that do not currently lie within the City water or wastewater CCNs currently identified by the Texas PUC will remain so. ·The existing water and wastewater CCNs will remain in place for the 30-year planning period. Developing CIP Costs Cost Data Inflation Rate Calculation Eligible Project Costs Cost Data For this analysis Class 4 estimating was identified as the appropriate, industry standard, estimation class. A 30% contingency factor was applied across all cost estimates, which reflects the range of accuracy of a Class 4 estimate. Sources of Cost Data – TxDOT Online Bid Reports (past year) – RS Means Database – Cost Estimates from Past & Current City Projects – Cost Estimates from Past & Current LAN Projects Inflation Rate Calculation Yearly Inflation RateTotal Inflation RateTime Frame RS Means Historical Inflation Indexes 6.31%128%2020 to 2024 3.81%169%2010 to 2024 3.91%251%2000 to 2024 3.38%309%1990 to 2024 3.50%454%1980 to 2024 Mortenson Historical Inflation Indexes 9.65%132%2020 to 2023 5.93%188%2010 to 2023 Turner Historical Inflation Indexes 5.27%117%2020 to 2023 4.25%172%2010 to 2023 3.70%231%2000 to 2023 3.77%272%1996 to 2024 4.86%Average: 3.91%Median: To accurately capture construction costs for the 2030 & 2050 planning period, a yearly average inflation rate was calculated. Three sources were averaged and standardized: – RS Means Historical Inflation Indexes – Mortenson Historical Inflation Indexes – Turner Historical Inflation Indexes Median Yearly Inflation Rate = 3.91% Eligible Project Costs Determined by TLGC Section 395 Eligibility - Projects occurring in the first 10 years of the planning period. Utilization Percentage is also applied. – Important note – Unique Cases where 2030 CIP projects reach 100% in 2030 and then reduce in 2050. % 2030 2020 2050 % 2030 2020 2030 Example of Project Cost Sheet Near Term Water CIP Projects - EOPC Impact Fee Eligible Portion 2020-2030 Growth Utilization Total Project CostProject Name Project Number Near Term CIP System Improvement Projects $206,715 27%$763,000 Bubbling Springs 6" WL ReplacementNT-W1** $0 0%$8,600,000 Corbett Pump Station & 3.0 MG GSTNT-W2 $0 0%$175,000 Ware Seguin Pump Station Operational ImprovementNT-W3 $0 0%$1,538,000 12" WL from Ware Seguin to Lower SeguinNT-W4 $0 0%$455,556 Fred Couples to SchwabNT-W5 $0 0%$1,600,000 Schwab to EckhardtNT-W6 $1,077,040 69%$1,550,000 Graytown to PfeilNT-W7** $194,778 22%$875,000 FM 78 Water Line Replacement NT-W8** $0 0%$3,000,000 Moonlight Meadow Dr & Lost Meadow Dr WL ReplacementNT-W9** $0 0%$4,650,000 Robinhood Way WL ReplacementNT-W10** $1,478,532 -$23,206,556 NEAR TERM TOTAL: Note: Projects denoted by ** indicate that they have both growth & system improvement components. 2030 Water CIP Projects - EOPC Impact Fee Eligible Portion 2020-2030 Growth Utilization Total Project CostProject Name Project Number Proposed 2030 CIP Growth Projects $4,788,000 100%$4,788,000 12" WL from Tri-County Extension to Cibolo Valley Drive2030-W1 $1,272,934 89%$1,438,000 Raf Burnette Rd 12" WL Improvements2030-W2 $3,569,245 97%$3,688,000 8" WL from Ray Corbett Dr to Lower Seguin Rd2030-W3 $9,192,317 93%$9,850,000 Trainer Hale Rd 2" WL Replacement & 8" WL Improvement2030-W4** $4,411,757 69%$6,388,000 Boenig Dr S 6" WL Replacement & 8" WL Improvement2030-W5** $32,075,000 100%$32,075,000 Live Oak to IH-35 24" Transmission Main2030-W6 $1,737,667 33%$5,213,000 Ware Seguin Pump Station Expansion Phase 12030-W7 $6,063,000 100%$6,063,000 IH-10 8" WL Improvements2030-W8 $63,109,920-$69,503,000 2030 Growth Subtotal: System Improvement Projects $0 0%$413,000.0 PRV Installation for Proposed Southwest Pressure Plane2030-W9 $1,354,926 58%$2,325,000 River Rd 6" WL Replacement2030-W10** $1,354,926 -$2,738,000 2030 System Improvement Projects Subtotal: $64,464,846-$72,241,000 2030 TOTAL: Note: Projects denoted by ** indicate that they have both growth & system improvement components. 2050 Water CIP Projects - EOPC Impact Fee Eligible Portion 2020-2030 Growth UtilizationTotal Project CostProject Name Project Number Proposed 2050 CIP Growth Projects 2050 CIP Projects are not included in this impact fee total. $1,663,000 Corbett Pump Station Expansion2050-W1 $8,800,000 FM 2252 8" WL Improvements2050-W2 $2,725,000 Ware Seguin Pump Station Expansion Phase 22050-W3 $5,288,000 Beck St 6" WL Replacement2050-W4 $4,438,000 Raf Burnette Rd 8" WL Improvements2050-W5 $42,188,000 IH-35 Pump Station & 3.0 MG GST2050-W6 $3,075,000 IH-10 & FM 1518 8" WL Improvements 2050-W7 $68,177,000 2050 Growth Subtotal: System Improvement Projects $4,775,000 Lower Seguin Rd 8" WL Replacement2050-W8 $4,775,000 2050 System Improvement Projects Subtotal: $72,952,000 2050 TOTAL: Note: Projects denoted by ** indicate that they have both growth & system improvement components. Near Term Wastewater CIP Projects - EOPC Note: Projects denoted by ** indicate that they have both growth & system improvement components. Impact Fee Eligible Portion 2020-2030 Growth UtilizationTotal Project CostProject Name Project Number Near Term CIP Growth Projects $1,440,972 21%$6,875,000 Town Creek Phase IV 24" - Section 1NT-S1 $0 0%$2,925,000 Town Creek Phase IV 12" - Section 2NT-S2 $2,378,763 23%$10,425,000 Town Creek Phase V 24"NT-S3 $771,788 20%$3,838,000 Upsize Lookout LineNT-S4** $526,887 25%$2,084,800 Upsize Tri County LineNT-S5** $13,523,463 83%$16,213,000 Cibolo West MainNT-S6 $2,517,091 74%$3,400,000 Woman Hollering Creek Lift Station, Gravity Lines, and Force MainNT-S7 $21,158,965 -$45,760,800 Near Term Growth Subtotal: System Improvement Projects $0 0%$88,000 Decommission Tri County Lift StationNT SI-1 $0 0%$1,500,000 Decommission Corbett Lift StationNT SI-2 $0 0%$175,000 Decommission Sedona Lift Station & Woman Hollering Creek WWTPNT SI-3 $0 -$1,763,000 Near Term System Improvement Projects Subtotal: $21,158,965 -$47,523,800 NEAR TERM TOTAL: 2030 Wastewater CIP Projects - EOPC Note: Projects denoted by ** indicate that they have both growth & system improvement components. Impact Fee Eligible Portion 2020-2030 Growth UtilizationTotal Project CostProject NameProject Number Proposed 2030 CIP Growth Projects $1,359,153 67%$2,025,000 Hope Lane 8" Gravity Line2030-S1 $68,849 5%$1,338,000 Old Wiederstein Road 8"2030-S2 $249,210 10%$2,563,000 Union Pacific Railroad 8" - Section 12030-S3 $47,722 12%$400,000 Union Pacific Railroad 8" - Section 22030-S4 $1,372,188 83%$1,663,000 Wiederstein Road 8"2030-S5 $1,613,509 33%$4,913,000 Schaefer Road 8" - Section 12030-S6 $1,938,000 100%$1,938,000 Schaefer Road 8" - Section 22030-S7 $475,000 100%$475,000 Aranda 8"2030-S8 $2,522,465 100%$2,525,000 Weir Road 10"2030-S9 $1,034,756 100%$1,038,000 Trainer Hale Road 10"2030-S10 $3,012,264 97%$3,113,000 Ware Seguin Road 8"2030-S11 $160,000 40%$400,000 FM 1518 8"2030-S12 $2,677,145 99%$2,713,000 I-10 8" - Section 12030-S13 $849,531 29%$2,963,000 Boenig Drive 8"2030-S14 $661,379 52%$1,275,000 N Greytown Road 8"2030-S15 $18,041,171 -$29,342,000 2030 Growth Subtotal: System Improvement Projects $1,833,143 22%$8,175,000 Friesenhahn West Line WW Upsize2030 SI-1** $121,579 9%$1,375,000 Fairlawn WW Upsize2030 SI-2** $46,406 4%$1,288,000 Cibolo Crossing WW Line Upsize2030 SI-3** $13,741 4%$338,000 Woodland Oak Drive Replacements2030 SI-4** $3,099,614 61%$5,050,000 Old Wiederstein WW Upsize2030 SI-5** $392,686 5%$7,838,000 Northcliffe Lift Station Upgrade2030 SI-6** $0 0%$463,000 Decommission Belmont Park Lift Station2030 SI-7 $5,507,169 -$24,527,000 2030 System Improvement Projects Subtotal: $23,548,341 -$53,869,000 2030 TOTAL: 2050 Wastewater CIP Projects - EOPC Note: Projects denoted by ** indicate that they have both growth & system improvement components. Impact Fee Eligible Portion 2020-2030 Growth Utilization Total Project CostProject Name Project Number Proposed 2050 CIP Growth Projects 2050 CIP projects are not included in the impact fee total. $9,088,000 I-35 N 8"2050-S1 $6,500,000 Friesenhahn Lane 8"2050-S2 $5,713,000 Schaefer Road 8" - Section 32050-S3 $2,888,000 Corbett JH 8"2050-S4 $1,338,000 Lower Seguin Road 8"2050-S5 $3,338,000 I-10 8" - Section 22050-S6 $28,865,000 2050 Growth Subtotal: System Improvement Projects $1,463,000 Cypress Point Lift Station Upgrade2050 SI-1 $238,000 Decommission Schertz Parkway Lift Station2050 SI-2 $3,663,000 Decommission Park Lift Station2050 SI-3 $238,000 Decommission Cover's Cove Lift Station2050 SI-4 $5,602,000 2050 System Improvement Projects Subtotal: $34,467,000 2050 TOTAL: Living Unit Equivalents Living unit or service unit equivalents (LUEs) are: “a standardized measure of consumption, use, generation, or discharge attributable to an individual unit of development calculated in accordance with generally accepted engineering or planning standards and based on historical data and trends applicable to the political subdivision in which the individual unit of development is located during the previous 10 years”. Schertz’s Growth in LUEs Growth in Water LUEs # of LUEsLiving Unit Equivalent (gpm) Total Flow (gpm)Scenario 13,089 0.17 2,225Existing Residential 14,6202,485Existing Other 19,8383,3722030 Residential 14,9712,5452030 Other 6,749Growth In Residential: 351Growth In Other: Growth in Wastewater LUEs # of LUEsLiving Unit Equivalent (gpm) Total Flow (gpm)Scenario 951 0.119 113Existing Business 29,2693,483Existing Other 1,0341232030 Business 36,4034,3322030 Other 82Growth in Business: 7,134Growth In Other: Typical practice - one water LUE is equal to a typical residential water meter. The wastewater LUE is assumed to be 70% of a single residential water meter’s usage to account for irrigation, evaporation, and other water losses associated with the wastewater system. Water LUE = 0.17 gpm Wastewater LUE = 0.119 gpm. Credit Analysis TLGC requires that the maximum allowable impact fee may not exceed: the Eligible Impact Fee minus the mandated credit, divided by the growth in LUEs. This credit can be determined in one of two ways: 1.A credit for the portion of ad valorem tax and utility service revenues generated by new service units during the program period that is used for the payment of improvements, including the payment of debt, that are included in the capital improvements plan. 2.In the alternative, a credit equal to 50 percent of the total projected cost of implementing the Capital Improvements Plan. The first method was selected and performed by the City’s financial consultant, Willdan Financial Services. Below are their results. WATER Revenue Credit -- $3,365,530 WASTEWATER Revenue Credit -- $4,611,802 Maximum Allowable Impact Fees Water Impact Fee $65,943,379 Impact Fee Eligible Costs ($3,365,530)Credit (Calculated: 5.1%) $62,577,849 Total Impact Fee Eligible Costs 7,100 Growth in LUEs $8,814Maximum Allowable Water Impact Fee Wastewater Impact Fee $44,707,306 Impact Fee Eligible Costs ($4,611,802)Credit (Calculated: 10.3%) $40,095,504 Total Impact Fee Eligible Costs 7,217Growth in LUEs $5,556 Maximum Allowable Wastewater Impact Fee Maximum Allowable Impact Fee by Meter Size Maximum Allowable Wastewater Impact Fee Maximum Allowable Water Impact Fee Proposed LUE Maximum Flow Rate for Continuous Duty (gpm) Meter TypeMeter Size $ 5,556 $ 8,814 1.015MULTI-JET5/8" $ 7,445 $ 11,8101.320MULTI-JET3/4" $ 11,112 $ 17,6272.030MULTI-JET1" $ 92,615 $ 146,92416.7250ULTRASONIC2" $ 85,231 $ 293,848 33.3500ULTRASONIC3" $ 370,406 $ 587,607 66.71,000ULTRASONIC4" $ 592,639 $ 940,154 106.71,600ULTRASONIC6" $ 1,037,104 $ 1,645,248 186.72,800ULTRASONIC8" $ 2,037,150 $ 3,231,708 366.75,500ULTRASONIC10" $ 2,037,150 $ 3,231,708366.75,500ULTRASONIC12" Local Impact Fee Comparison Population Served (At the Time of Individual Analysis) WastewaterWaterTotalCity/Utility 65,191 $15,136 $14,713 $29,849 Pflugerville (2023) 90,403 $6,244 $19,448 $25,692 NBU (2022) 29,470 $9,250 $7,308 $16,558 Seguin (2023) 45,719 $5,556 $8,814 $14,369 Schertz (Proposed 2024) 2,000,000 $3,363 $5,987 $9,350 SAWS (2024) 961,000 $2,900 $4,800 $7,700 Austin (2023) 18,232 $5,120 $2,509 $7,629 Boerne (2023) 68,217 $2,684 $3,801 $6,485 San Marcos (2018) 34,754 $1,669 $2,934 $4,603 Schertz (Current from 2011) 34,000 $873 $1,839 $2,712 Cibolo (2021) Schedule CIAC Follow-up Meeting January 22nd EDC Meeting & Comments January 23rd Submit Final Report to City January 30th Set Council Hearing Dates February 4th Council Hearing on Amendments to Land Use Assumptions, CIP, and Impact Fees March 18th Council Hearing & Adoption of Amendments to Land Use Assumptions, CIP, and Impact Fees April 1st Questions? City of Schertz 2024 Water & Wastewater Impact Fee Update 2024 Water & Wastewater Impact Fee Report Prepared By: Lockwood, Andrews, and Newnam Inc, 215 Mary Avenue, Suite 309 Waco, Texas 76701 254-753-9585 January 2025 TBPE Firm No. 2614 EXECUTIVE SUMMARY The City of Schertz (City) contracted Lockwood, Andrews, and Newnam Inc. (LAN) to analyze and update the Water and Wastewater Impact Fees. This report summarizes the process used to calculate the water and wastewater impact fees for the 2020 – 2030 planning period, which was done in accordance with Texas Local Government Code (TLGC) Section 395. This study included the development of land use assumptions and growth projections, which were used to estimate future water and wastewater demands. Hydraulic models for both the water and wastewater systems were created by LAN based on data obtained from the City and the estimated future demands. The results of these models highlighted areas in both systems with insufficient capacity or would be throughout the planning period. Capital improvement plans for both systems were then developed and broken out into three separate groups: Near Term, 2030, and 2050. Projects included in the 2050 CIP are not eligible to be included in this impact fee update as TLGC Section 395 limits the planning period to 10 years. Estimated costs were developed for each project and can be found in Appendix 29. The 2030 and 2050 costs were multiplied by an average construction inflation factor to ensure estimates accurately captured the project costs in the future. Only the percentage of each project being utilized during the 10-year planning period was included to calculate the total impact fee eligible costs. Additionally, only the projects or portions of projects needed due to growth are included in the total impact fee eligible costs. The increase in Living Unit Equivalents (LUEs) for the water and wastewater system were determined by comparing the flow results from the two hydraulic models to the existing system flows. The City of Schertz is unique in that the water and wastewater Certificates of Convenience and Necessity (CCN) do not match exactly, so the increase in LUEs for the two systems are slightly different. To obtain the maximum allowable impact fee for both systems, the total impact fee eligible costs were divided by the respective growth in LUEs. The tables below show this process for each system. Maximum Allowable Water Impact Fee Water Impact Fee Impact Fee Eligible Costs $65,943,379 Credit (Calculated: 5.1%) ($3,365,530) Total Impact Fee Eligible Costs $62,577,849 Growth in LUEs 7,100 Maximum Allowable Water Impact Fee per LUE $8,814 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 1 Maximum Allowable Wastewater Impact Fee Wastewater Impact Fee Impact Fee Eligible Costs $44,707,306 Credit (Calculated: 8.6%) ($4,611,802) Total Impact Fee Eligible Costs $40,095,504 Growth in LUEs 7,217 Maximum Allowable Wastewater Impact Fee per LUE $5,556 Part of the update to the impact fees included updating the water meter types and characteristics to correspond with the new meters that the City will now be utilizing. The maximum allowable impact fees by meter type were calculated by multiplying the LUE per meter size by the maximum allowable water and wastewater impact fees shown in the tables above. The table below reflects both the update to the impact fees by meter type and the new meter characteristics. Maximum Allowable Impact Fee by Meter Size Meter Size Meter Type Maximum Flow Rate for Continuous Duty (gpm) Proposed LUE Maximum Allowable Water Impact Fee Maximum Allowable Wastewater Impact Fee 5/8" MULTI-JET 15 1.0 $8,814 $5,556 3/4" MULTI-JET 20 1.3 $11,810 $7,445 1" MULTI-JET 30 2.0 $17,627 $11,112 2" ULTRASONIC 250 16.7 $146,924 $92,615 3" ULTRASONIC 500 33.3 $293,848 $185,231 4" ULTRASONIC 1,000 66.7 $587,607 $370,406 6" ULTRASONIC 1,600 106.7 $940,154 $592,639 8" ULTRASONIC 2,800 186.7 $1,645,248 $1,037,104 10" ULTRASONIC 5,500 366.7 $3,231,708 $2,037,150 12" ULTRASONIC 5,500 366.7 $3,231,708 $2,037,150 ENGINEER’S SEAL & LAN FIRM NO. HERE 01/17/2025 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 2 Table of Contents City of Schertz 2024 Water & Wastewater Master Plan, CIP, & Impact Fee Update ........... 0 1. BACKGROUND & REGULATIONS .............................................................................. 6 2. LAND USE ASSUMPTIONS ......................................................................................... 8 2.1 Data Review & Methodology ............................................................................................. 8 2.2 Summary of Comprehensive Land Use and Future Development Assumptions ............... 9 2.3 Land Use and Growth Projections ................................................................................... 10 2.4 CCNs Service Area Updates ........................................................................................... 13 2.5 Future System Modeling ................................................................................................. 14 3. WATER SYSTEM EVALUATION & CIP ..................................................................... 15 3.1 Modeling & Evaluating the Existing Water System .......................................................... 15 3.2 Future Water System Evaluation & CIP .......................................................................... 36 4. WASTEWATER SYSTEM EVALUATION & CIP......................................................... 49 4.1 Modeling the Existing Wastewater System ..................................................................... 49 4.2 Existing Wastewater System Evaluation ......................................................................... 58 4.3 Future Wastewater System Evaluation & CIPs ............................................................... 60 5. IMPACT FEE DEVELOPMENT .................................................................................. 69 5.1 Living Unit Equivalent ...................................................................................................... 69 5.2 Cost Data ........................................................................................................................ 70 5.3 Inflation Rate Calculation ................................................................................................ 71 5.4 Project Costs Eligibility .................................................................................................... 72 5.5 Water Meter Updates ...................................................................................................... 76 5.6 Maximum Allowable Impact Fees .................................................................................... 77 5.7 Comparison of Local Impact Fees ................................................................................... 80 6. LIST OF APPENDICES .............................................................................................. 81 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 3 List of Tables Table 1: Land Use of Territories Under Delayed Annexation Agreements ................................... 11 Table 2: Population Projections .................................................................................................... 11 Table 3: Housing Projections ........................................................................................................ 11 Table 4: Maximum Build-Out Estimates ....................................................................................... 12 Table 5: Household Size Projections ............................................................................................ 12 Table 6: Employment & Commercial Property Projections ........................................................... 13 Table 7: Average Day Wholesale Customer Meter Demands ...................................................... 15 Table 8: Peak Day Wholesale Customer Meter Demands ........................................................... 16 Table 9: TAC Criteria for the Evaluation of the City's Existing System ......................................... 20 Table 10: Well Capacities ............................................................................................................. 23 Table 11: Wholesale Water Commitments ................................................................................... 24 Table 12: Storage Tank Capacities .............................................................................................. 24 Table 13: Elevated Storage Tank Capacities ............................................................................... 25 Table 14: Pump Capacities .......................................................................................................... 25 Table 15: Average Day Minimum Pressures Observed in Each Pressure Plane.......................... 26 Table 16: Peak Day Minimum Pressures Observed in Each Pressure Plane ............................... 28 Table 17: Peak Day Plus Fire Flow Scenic Hills Simulation ......................................................... 31 Table 18: Peak Day Plus Fire Flow I-35 Simulation ...................................................................... 33 Table 19: Peak Day Plus Fire Flow Live Oak Simulation .............................................................. 34 Table 20: Near Term Water CIP Project Summary ....................................................................... 37 Table 21: Projected 2030 Number of Connections per Pressure Plane ....................................... 39 Table 22: 2030 TCEQ Capacity Analysis for IH-35 & Scenic Hills Pressure Planes ..................... 39 Table 23: 2030 TCEQ Capacity Analysis for Live Oak Pressure Plane ........................................ 39 Table 24: 2030 Water CIP Project Summary ................................................................................ 43 Table 25: Projected 2050 Number of Connections per Pressure Plane ....................................... 44 Table 26: 2050 TCEQ Capacity Analysis for IH-35 & Scenic Hills Pressure Planes ..................... 44 Table 27: 2050 TCEQ Capacity Analysis for Live Oak Pressure Plane ........................................ 44 Table 28: 2050 Water CIP Project Summary ................................................................................ 48 Table 29: Dry Weather Sanitary Load & Diurnal Curve Adjustment Summary ............................. 51 Table 30: Dry Weather Calibration Results .................................................................................. 53 Table 31: Rainfall Event Properties .............................................................................................. 54 Table 32: Rain Gauge Data Assumptions .................................................................................... 54 Table 33: Calibrated RTK Parameters .......................................................................................... 56 Table 34: Wet Weather Calibration Results .................................................................................. 57 Table 35: Calibration Event Wet Weather Peaking Factors for Metered Basins ........................... 58 Table 36: Dry Weather Flow Projections ...................................................................................... 60 Table 37: Capacity Deficiency Criteria for Existing Facilities .................................... 61 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 4 Table 38: Design Criteria for New Sewer Facilities ....................................................................... 61 Table 39: Breakdown of Average Dry Weather Flows by Outfalls ................................................ 62 Table 40: Near Term Projects Summary ...................................................................................... 63 Table 41: 2030 Growth Projects Summary ................................................................................... 64 Table 42: 2030 System Improvement Projects Summary ............................................................. 65 Table 43: 2030 CCMA System Improvement Projects Summary ................................................. 65 Table 44: 2050 Growth Projects Summary ................................................................................... 66 Table 45: 2050 System Improvement Projects Summary ............................................................. 66 Table 46: Lift Station Capacity Evaluation .................................................................................... 67 Table 47: Force Main Capacity Evaluation ................................................................................... 68 Table 48: Calculations for Growth in Water LUEs ........................................................................ 69 Table 49: Calculations for Growth in Wastewater LUEs ............................................................... 69 Table 50: Yearly Inflation Rate Calculations ................................................................................. 71 Table 51: Near Term Water CIP Projects Estimate of Probable Costs ......................................... 73 Table 52: 2030 Water CIP Projects Estimate of Probable Costs .................................................. 73 Table 53: 2050 Water CIP Projects Estimate of Probable Costs .................................................. 74 Table 54: Near Term Wastewater CIP Projects Estimate of Probable Costs ............................... 74 Table 55: 2030 Wastewater CIP Projects Estimate of Probable Costs ......................................... 75 Table 56: 2050 Wastewater CIP Projects Estimate of Probable Costs ......................................... 76 Table 57: CCMA 2030 System Improvement Projects Estimate of Probable Costs ..................... 76 Table 58: Existing & Proposed Meter Characteristics ................................................................... 77 Table 59: Maximum Allowable Water Impact Fee ........................................................................ 78 Table 60: Maximum Allowable Wastewater Impact Fee ............................................................... 79 Table 61: Maximum Allowable Impact Fee by Meter Size ............................................................ 79 Table 62: Local Impact Fee Comparison ...................................................................................... 80 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 5 List of Figures Figure 1: Average & Peak Day Diurnal Patterns for Single-Family Residential Meters ................ 17 Figure 2: Average & Peak Day Diurnal Patterns for Multi-Family Residential Meters ................... 17 Figure 3: Live Oak PRV Flows ...................................................................................................... 18 Figure 4: Extent of Waterline Segment Removed from Existing System Model ........................... 19 Figure 5: Live Oak GST & I-35 EST Percent Full Over 24 Hours ................................................. 22 Figure 6: Live Oak GST & I-35 EST Percent Full Over 48 Hours ................................................. 22 Figure 7: Average Day Conditions Minimum Pressures ............................................................... 27 Figure 8: Peak Day Conditions Minimum Pressures .................................................................... 29 Figure 9: Fire Flow Simulation Locations ...................................................................................... 30 Figure 10: Scenic Hills Fire Flow Simulation ................................................................................ 32 Figure 11: I-35 Fire Flow Simulation ............................................................................................. 33 Figure 12: Live Oak Flre Flow Simulation ..................................................................................... 35 Figure 13: 2030 Peak Day Corbett EST Levels ............................................................................ 40 Figure 14: 2030 Peak Day Live Oak EST Levels .......................................................................... 40 Figure 15: 2030 Peak Day Nacogdoches EST Levels .................................................................. 41 Figure 16: 2030 Peak Day IH-35 EST Levels ............................................................................... 41 Figure 17: 2030 Peak Day Northcliffe EST Levels ........................................................................ 42 Figure 18: 2050 Peak Day Corbett EST Levels ............................................................................ 45 Figure 19: 2050 Peak Day LIve Oak EST Levels ......................................................................... 45 Figure 20: 2050 Peak Day Nacogdoches EST Levels .................................................................. 46 Figure 21: 2050 Peak Day IH-35 EST Levls ................................................................................. 46 Figure 22: 2050 Peak Day Nortcliffe EST Levels .......................................................................... 47 Figure 24: Schematic of Flow Monitors in the City's Wastewater System .................................... 50 Figure 25: Example Plot of Diurnal Pattern .................................................................................. 52 Figure 26: Sample Dry Weather Calibration Plot .......................................................................... 52 Figure 27: RTK Method Parameters ............................................................................................. 55 Figure 28: Sample Wet Weather Calibration Plot ......................................................................... 57 Figure 29: 5-Year 24 Hour Design Storm ..................................................................................... 59 Figure 30: AACE Cost Estimate Clases ....................................................................................... 70 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 6 1. BACKGROUND & REGULATIONS Texas Local Government Code (TLGC) Section 395 provides provisions to “generate revenue for funding or recouping the costs of capital improvements or facility expansions necessitated by and attributable to the new development”. Impact fees cannot be applied to existing customers. The City of Schertz (City) contracted Lockwood, Andrews, and Newnam Inc. (LAN) to analyze and update the Water and Wastewater Impact Fees. This report summarizes the process used to calculate water and wastewater impact fees for the 2020 – 2050 planning period, which was done in accordance with TLGC Section 395. Within Section 395 there are procedures and regulations for adopting and updating water and wastewater impact fees that require an impact fee analysis be performed before the new or updated impact fees can be imposed. In accordance with Section 395, only the following items are payable by the impact fee: · Construction Contract Price · Surveying & Engineering Fees · Land acquisition costs, including land purchases, court awards and costs, attorney’s fees, and expert witness fees. · Fees actually paid or contracted to be paid to an independent qualified engineer or financial consultant preparing or updating the capital improvements plan who is not an employee of the political subdivision. · Projected interest charges and other financing costs may be included in determining the amount of impact fees only if the impact fees are used for the payment of principal and interest on bonds, notes, or other obligations issued by or on behalf of the political subdivision to finance the capital improvements or facility expansions identified in the capital improvements plan and are not used to reimburse bond funds expended for facilities that are not identified in the capital improvements plan. Additionally, Section 395 lists the items that are not payable by the impact fee: · Construction, acquisition, or expansion of public facilities or assets other than capital improvements or facility expansions identified in the capital improvements plan. · Repair, operation, or maintenance of existing or new capital improvements or facility expansions. · Upgrading, updating, expanding, or replacing existing capital improvements to serve existing development in order to meet stricter safety, efficiency, environmental, or regulatory standards. · Upgrading, updating, expanding, or replacing existing capital improvements to provide better service to existing development. · Administrative and operating costs of the political subdivision, except the Edwards Underground Water District or a river authority that is authorized elsewhere by state law to charge fees that function as impact fees may use impact fees to pay its administrative and operating costs. · Principal payments and interest or other finance charges on bonds or other indebtedness, except as allowed by Section 395.012. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 7 With these regulations in mind, LAN updated the City’s land use assumptions, developed hydraulic water and wastewater models, identified capital improvement projects and their usage attributable to new development, and calculated the updated water and wastewater impact fees. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 8 2. LAND USE ASSUMPTIONS Land use assumptions are required to be periodically updated in accordance with TLGC Section 395.052. These assumptions form the basis for analyzing existing and future water and wastewater needs based on growth projections. This section describes how LAN performed a land use assessment, developed growth projections, and applied this data to the hydraulic water and wastewater models which are discussed later in this report. 2.1 Data Review & Methodology 2.1.1 City Provided Data Data and resources necessary for LAN to assess current and future land uses, development projections, and Water and Wastewater service networks were provided by the City. Sources available up to December 31, 2021 were incorporated in the land use assumptions for this master plan effort. The plan was modified based on residential subdivision development information received from the City on April 8th, 2022. This includes the following: · GIS Shapefiles o Received by LAN in the December 2019 data package from the City Shapefiles in this data package included: · Comprehensive Land Use · Zoning Ordinances · Water and Wastewater infrastructure · CCN Service Areas · Municipal Boundaries · Customer Meters · Subdivision Land Use Statistics · Residential Land Use Forecasts o Microsoft excel spreadsheet received by LAN in April 2020 from the City’s Director of Planning and Community Development. · 2018 City of Schertz Comprehensive Land Use Plan Map · 2017 Roadway Impact Fee Land Use Assumption Report by Freese and Nichols, Inc. 2.1.2 AAMPO TAZ Data Alamo Area Metropolitan Planning Organization (AAMPO) Traffic Analysis Zone (TAZ) demographic databases were used to determine the City’s growth projections. TAZs are the geographic units used to inventory existing and future demographic data required for modeling purposes. TAZ data included 2020, 2025, 2035, and 2045 population, number of households, average household size, and employment inventories for the study area. Databases were downloaded from the AAMPO website in the form of GIS shapefiles and concentrated to correctly reflect the City’s extent. It should be noted that TAZ demographic data from 2020 was provided to LAN separately from the 2025-2045 projected demographic data. Because the 2020 data package was a direct result from the official 2020 Census and the projected data was calculated by AAMPO before 2020, LAN identified discrepancies in growth rates between the years 2020 and 2030 for population and employment. For the purpose of this Land Use Assessment, population and employment data between the years 2020 and 2030 was interpolated to reflect consistent growth rate throughout the 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 9 planning period. LAN has communicated with AAMPO about the data discrepancies and will update all projections accordingly for future system modeling. At the request of City staff, the projected growth rate for each 5-year period was increased by 0.1% to be conservative. These adjusted population numbers are presented in subsequent sections. 2.1.3 Planning Period This Comprehensive Land Use Assessment utilizes a 30-year planning period from 2020 to 2050. Because the AAMPO TAZ demographic data is limited to the year 2045, demographics were projected to 2050 by assuming the same compound annual growth rate (CAGR) established in 2045. 2.2 Summary of Comprehensive Land Use and Future Development Assumptions 2.2.1 2017 Roadway Impact Fee Land Use Assumptions by Freese and Nichols, Inc. The 2017 Roadway Impact Fee Land Use Assumptions Report identified land use assumptions and recommendations for the City over a 10-year planning period ending in 2027. Upon completion of this 2021 Comprehensive Land Use Assessment, LAN has identified that the following assumptions from the 2017 Report will remain true for the 30-year planning period ending in 2050: · Territories south of Randolph Air Force Base are impacted by restrictions based on Air Impact Compatible Use Zones (shown on the City’s Comprehensive Land Use Plan Map as Attachment 1). Restrictions include limits on residential development densities. · Continued commercial and residential development pressure in the North from New Braunfels will impact growth around the City. 2.2.2 Assumptions Made by LAN A series of assumptions in relation to the City’s land use and future development have been made by LAN after completing this Land Use Assessment. The following assumptions were made to initiate updates to the water master plan and CIP: · Land uses identified in the 2018 Comprehensive Land Use Plan Map were modified based on updated residential subdivision development information received from the City on April 8th, 2022. It is assumed that these developments will remain in place for the 30-year planning period. The names and location of these updated developments are labeled on Appendix 5 and Appendix 6. · Land use data available up to April 8th, 2022 were incorporated in the land use assumptions for this master plan effort. · New growth throughout the 30-year planning period will expand away from the City center, where the highest densities of development currently exist. · Continued development pressure in the North along the IH-35 corridor and from New Braunfels will result in future residential and commercial development at higher densities throughout the north, than in the south. · Territories under delayed annexation agreements with the City will be annexed by 2025. The annexation of these territories will expand municipal boundaries. · Regions within Municipal Boundaries that do not currently lie within City water or wastewater Certificates of Convenience and Necessity (CCN)s identified by the Public Utilities 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 10 Commission (PUC) are serviced by other authorities and will remain so throughout the 30-year planning period. · The existing water and wastewater CCNs will remain in place for the 30-year planning period. 2.3 Land Use and Growth Projections 2.3.1 2018 Comprehensive Land Use Plan The City’s Comprehensive Land Use Plan Map is included in this report as Appendix 1 and serves as a provisional guideline for future development across the City. The land uses identified in the 2018 map provide a framework that will be reflected by the City’s future development decisions. The exception is the area south of Schaeffer Rd and east of FM 1518. Recent land use plan amendments in this area include zoning changes based on data available up to October 1st, 2022. 2.3.2 Zoning The City’s existing zoning ordinances are included in this report as Appendix 2. The existing zoning ordinances were published in 2019 and serve as a means for which the 2018 Comprehensive Future Land Use Plan will be implemented. Based on land use data available up to October 1st, 2022 (including residential subdivision development information received from the City), the 2019 zoning designations were updated. It is assumed for the purposes of this study, that the zoning identified in Attachment 2 will remain in place for the 30-year planning period ending in 2050 apart from areas south of Schaeffer Rd and east of FM 1518 and areas just north of Trainer Hale Rd which are already approved for rezoning as of May 26, 2022. All existing and future subdivisions are shown in Appendix 5 & 6. 2.3.3 Delayed Annexation Agreements Zoning ordinances were used to locate territories around the City under delayed annexation agreements. Territories under delayed annexation agreements currently exist within zones of Extra Territorial Jurisdiction (ETJ), which constrain the City’s growth. These territories are primarily located throughout the Northeast corner of the City extending toward New Braunfels and in the Southeast between FM 1518 and IH-10. 2.3.3.1 Annexation Schedule The City’s Director of Planning and Community Development provided LAN with timelines for completing existing annexation agreements. The City Plans for the existing annexations to be completed by 2025. 2.3.3.2 Supported Land Uses of Territories to be An nexed Table 1 summarizes the supported land uses of the territories under delayed annexation agreements. The annexation data provided to LAN was geographically categorized between the north and south. The location of the areas under a delayed annexation agreement is illustrated in Appendix 2 and the supported land uses for future development of these area is presented in Appendix 9 & 10. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 11 Table 1: Land Use of Territories Under Delayed Annexation Agreements Delayed Annexation Agreements: Parcel Land Use Supported Land Uses(1) Total Parcels Total Acreage Single-Family Residential Lots Allowed Commercial Parcels North Schertz Commercial, Single-Family Residential 43 1,037 822 2 South Schertz Commercial, Single-Family Residential 86 3,110 2,000 5 (1)For the purpose of this assessment, single-family residential land use includes Agricultural Conservation, Traditional Neighborhood Development (TND), Transit Oriented Development (TOD), and Estate Neighborhood 2.3.4 Population Projections Table 2 uses AAMPO TAZ demographic data to summarize population projections over the 30- year planning period ending in 2050. Combining these projections with development anticipated as of October 1st, 2022, Projections suggest that population is expected to steadily increase throughout the 30-year planning period at an average compound annual growth rate (CAGR) of 1.%. Appendix 3 presents 2020 (historical) and 2050 (projected) population distribution across the City, reflecting the population increase provided in Table 2. Table 2: Population Projections Population Projections (Cumulative) (1) Historical 5-Year 10-Year 15-Year 20-Year 25-Year 30-year 2020 2025 2030 2035 2040 2045 2050 Compound Annual Growth Rate - 1.8% 2.0% 2.0% 1.9% 1.9% 1.8% Population 45,719 49,985 55,187 60,933 66,946 73,553 80,416 Total Increase (+) 4,266 5,202 5,745 6,013 6,607 6,863 (1)Total population accounts for areas of existing Extra Territorial Jurisdiction (ETJ) for which growth is constrained 2.3.5 Residential Land Use Table 3 uses AAMPO TAZ demographic data to summarize projections for the total number of households over the 30-year planning period. Future residential development across the City is expected to reflect population growth and increased traffic along IH-35. The number of households is expected to increase throughout the 30-year planning period at an average CAGR of 2.2%. 2020 (historical) and 2050 (projected) residential housing distribution across the City are shown in Appendix 4. Because AAMPO TAZ data does not categorize residence type, the housing projections include both single-family and multi-family residences. Table 3: Housing Projections Housing Projections (Cumulative) Historical 5-Year 10-Year 15-Year 20-Year 25-Year 30-year 2020 2025 2030 2035 2040 2045 2050 Compound Annual Growth Rate(1)(2) - 3.2% 2.4% 2.2% 2.1% 2.0% 2.0% Households 15,441 18,034 20,305 22,640 25,120 27,735 30,742 Total Increase (+) 2,593 2,271 2,335 2,480 2,615 2,737 (1)Total number of households accounts for all categories of residential housing units throughout the City (2)Total number of households accounts for all residential housing units located within areas of existing Extra Territorial Jurisdiction (ETJ) for which growth is constrained 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 12 The City’s Director of Planning and Community Development provided LAN with maximum build- out estimates for existing and planned single-family and multi-family residential developments throughout the City. Appendix 5 & 6 shows the location and density of these subdivisions in comparison to the Wastewater and Water Certificates of Convenience and Necessity (CCNs) service areas. Appendix 5 & 6 serves as an exhibit of where the City is allowed to provide services and where their population may be distributed. Table 4 summarizes the maximum build-out estimates. According to this data, approximately 90% of the existing and planned residential developments are single-family residential. Table 4: Maximum Build-Out Estimates Residential Type Land Use Statistics Single-Family Multi-Family Number of Households Expected at Maximum Build-Out for Existing and Planned Subdivisions(2) 20,102 3,339 (2)Total number of households includes subdivisions in areas of existing ETJ for which growth is constrained 2.3.5.1 Single-Family Residential Development The Comprehensive Land Use Plan indicates that single-family is the primary type of residential land use throughout the City. Over the 30-year planning period, development pressure along IH-35 and from New Braunfels will impact the distribution of residences across the City. Single-family housing density is expected to be higher in the north throughout this corridor. However, in the southern portion of the City, west of FM 1518, residential development will primarily consist of lower density rural and estate style subdivisions. It is anticipated that additional single-family development will occur east of FM 1518 based on recent requested and authorized zoning changes. 2.3.5.2 Multi-Family Residential Development Currently, multi-family residential establishments are located centrally in the City and account for a small percentage of the City’s residential type land uses. While the number single-family residences will continue to dominate over the 30-year planning period, data provided by the City’s Director of Planning and Community Development notes a few new multi-family residential subdivisions have been planned. These developments are primarily located in the northeast between IH-35 and the Schertz City Limits, with one in the southern portion of the City. The location and density of these three developments are included in Appendix 5 & 6. 2.3.5.3 Average Household Size Table 5 uses AAMPO TAZ demographic data to summarize the average number of persons per household over the 30-year planning period. Because AAMPO TAZ data did not categorize residence type, household size accounts for both single-family and multi-family residences. Table 5 indicates the average household size will remain close to three persons over the 30-year planning period. Table 5: Household Size Projections Average Household Size Historical 5-Year 10-Year 15-Year 20-Year 25-Year 30-Year 2020 2025 2030 2035 2040 2045 2050 Persons(1)(2) 3.0 2.8 2.7 2.7 2.7 2.7 2.6 (1)All categories of residential housing throughout the City are accounted for (2)Total number of households includes subdivisions in areas of existing ETJ for which growth is constrained 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 13 2.3.6 Commercial Land Use The Comprehensive Land Use Plan implies that commercial type land uses will continue to exist primarily along major thoroughfares in the north surrounding IH-35, in the south surrounding IH-10, and centrally surrounding FM 3009. The number and location of existing and planned commercial-type parcels were provided by the City in the form of a GIS Shapefile, shown in Appendix 7 & 8. These exhibits show the Wastewater and Water CCN service areas, respectively, to compare where the City is allowed to provide service to where they can expect commercial development. It was determined that AAMPO TAZ data for the number of persons employed throughout the City could reflect the number of commercial-type establishments. The CAGR for employment was used to project the number of commercial establishments over the 30-year planning period. Table 6 summarizes the employment projections, CAGR, and anticipated number of commercial establishments. Increased traffic and population among the IH-35 corridor could result in a higher demand for commercial property development in the North. Table 6: Employment & Commercial Property Projections Employment Projections (Cumulative) Historical(1) 5-Year 10-Year 15-Year 20-Year 25-Year 30-year 2020 2025 2030 2035 2040 2045 2050 Compound Annual Growth Rate(2) - 0.8% 0.8% 3.0% 2.4% 2.2% 2.2% Persons Employed 21,437 22,363 23,288 24,213 27,305 30,397 33,839 Commercial Parcels 313 327 340 394 445 495 551 Total Increase in Commercial Parcels (+) 14 14 54 50 50 56 (1)Employment and commercial projections include areas of existing Extra Territorial Jurisdiction (ETJ), for which growth is constrained 2.4 CCNs Service Area Updates The City’s existing Water and Wastewater certificates of convenience and necessity (CCNs) identified by the Public Utility Commission (PUC) were reviewed to identify areas the City is currently serving as well as resolve where the City may be servicing outside their PUC identified CCN boundaries. Per correspondence on August 11, 2021, it was decided that the current water and wastewater CCN service areas would remain unchanged for the 30-year planning period. This conservative approach would allow the City to monitor potential CCN changes as development occurs and to adapt using the 5-year impact fee cycle in lieu of wholesale CCN change assumptions for the next 30 years. The City is aware that some regions within their municipal City Limits currently exist outside their water and wastewater CCN service areas and will remain under the service of their existing providers throughout the 30-year planning period. Likewise, regions annexed into the City during the 30-year planning period will not be added to the City’s water and wastewater CCN service areas if they are not currently located within the service areas. The existing water and wastewater CCN service areas can be seen in Appendix 9 & 10. These exhibits present the land use categories used in the development of population projection allocations, calculations of future demands, and wastewater loading development. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 14 2.5 Future System Modeling To develop future conditions for water and wastewater system modeling the existing system models will be modified to reflect the assumptions made in this report. Assumptions and projections made for City growth, land uses, and development are used to establish and allocate future demands and supply requirements for the required planning period. In general, the expansion of Municipal Boundaries throughout the planning period will result in City-wide growth and the extension of water and wastewater service networks. Projected residential and commercial development throughout the planning period will produce increased water and wastewater flows. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 15 3. WATER SYSTEM EVALUATION & CIP 3.1 Modeling & Evaluating the Existing Water System This section provides an overview of the existing system model evaluation and the assessment of the results against the TCEQ requirements for system storage capacity, supply, service capacity, and minimum pressure requirements for public water systems. 3.1.1 Updates to Existing System Model LAN built a hydraulic model of the City’s existing water distribution system in Bentley’s WaterGEMS software using data provided by the City. The model and the Technical Memo with model build details and preliminary model verification results for the existing system were presented to the City at a review meeting on September 10, 2020. After the existing water system review meeting on September 10, 2020, the following items were updated in the hydraulic model to better reflect existing conditions: · Wholesale Customer Demands · Residential Water Usage Patterns · Live Oak Pressure Reducing Valve Settings · Removal of Waterlines Not in Service 3.1.1.1 Wholesale Customer Demands Meter usage data from the City of Selma and City of Cibolo was provided to LAN by the City and were used to identify average and peak day demands at the wholesale customers’ meters. Average day demands and peak day demands were input into the existing system model at each customer meter location and are summarized in Table 7 and Table 8, respectively. Table 7: Average Day Wholesale Customer Meter Demands 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 16 Table 8: Peak Day Wholesale Customer Meter Demands 3.1.1.2 Residential Water Usage Patterns During the review of the existing system model with the City, it was noted that the residential water usage patterns did not reflect the observed peak hour usage for the Schertz water system. With only monthly flow monitoring data available from the City, updated representative average day and peak day water usage patterns for residential customers was developed using an American Water Works Association report. The updated water usage patterns were developed using the 1993 American Water Works Association (AWWA) Residential Water Use Patterns report using data. The City of Norman, Oklahoma was selected to best represent residential water use patterns for the City of Schertz because of similarities in annual precipitation, average seasonal temperatures, and land use. The AWWA report provided separate usage pattern for both single and multi-family land use types and these patterns were used to update the residential and apartment demands in the existing system model. The average day water usage patterns for Single-Family and Multi-Family use were developed using the Norman info provided in the 1993 report. The average to peak multipliers, used to develop the peak day water usage patterns for Single-Family and Multi-Family use, were calculated using the 36 months of billing data provided to LAN by the City. These average to peak multipliers are: · Single-Family = 3.2 · Multi-Family = 2.6 The Single-Family and Multi-Family average day and peak day diurnal curves used in the existing system model are illustrated in Figure 1 and Figure 2, respectively. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 17 Figure 1: Average & Peak Day Diurnal Patterns for Single-Family Residential Meters Figure 2: Average & Peak Day Diurnal Patterns for Multi-Family Residential Meters 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 18 3.1.1.3 Live Oak Pressure Reducing Valve Settings Comments provided by the City describe that the PRVs separating the Live Oak and I-35 pressure planes do not open under typical average day conditions but do open under peak day conditions. The City indicated that under peak day conditions these valves open around 4:30 am and stay open until around midnight. To simulate these conditions, the assumption was made that, all PRVs were given the same pressure setting. On the Live Oak side of the pressure plane boundary, under peak day conditions, and with all the valves closed, observed pressures at the PRVs averaged 67-psi. Therefore, a pressure setting of 67- psi was tested in the model to see if the PRVs would open during the simulation in the window of time provided by the City. The PRV located near the corner of Mare Way and Schertz Parkway is at a lower elevation of 713-ft (approximately 14 feet lower than the other PRVs). It was assumed that it was unlikely to open in tandem with the other four PRVs on this pressure plane boundary. The results showed all PRVs were open during a window of time similar to the one provided by the City, except the PRV located near the corner of Mare Way and Schertz Parkway as assumed. Flow through the four PRVs that opened throughout a 24-hour EPS peak day scenario at a pressure setting of 67-psi is shown in Figure 3. The PRVs shown in Figure 3 are primarily open between 4:30 am and midnight. The PRV located near the corner of Mare Way and Schertz Parkway was not shown because it did not open at any time during the 24-hour EPS peak day scenario. Figure 3: Live Oak PRV Flows 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 19 3.1.1.4 Removal of Waterlines Not in Service The waterlines shown in Figure 4 were removed from the existing system model. While the lines are planned, the City reported that these waterline segments designated as “Active” in the waterline shapefile, were not yet in service. They will be included in the future conditions model. Figure 4: Extent of Waterline Segment Removed from Existing System Model 3.1.2 Public Water System Evaluation Criteria To evaluate the City’s existing system model, criteria were developed in accordance with Texas Commission on Environmental Quality (TCEQ) Public Drinking Water Rules and Regulations for Public Water Systems found in the Texas Administrative Code (TAC) Chapter 290.D. The TCEQ Rules and Regulations provide minimum capacity requirements for public water systems. The rules and regulations effective January 3, 2019 are applied in this analysis. Several of the evaluation criteria are calculated based on the number of connections in the existing system model. The City of Schertz reports 16,434 connections in the existing water system as of December 15, 2020. The City operates their existing water system as three pressure planes, Scenic Hills, I-35, and Live Oak. For the purposes of this evaluation the system will be assessed as one contiguous network because of the interactions between the existing pressure planes. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 20 Extended period simulations were performed using Bentley’s WaterGEMS software which provided the tools and results necessary to assess the existing system model according to the TCEQ criteria for the following: · 24-hour Average Day Flow (ADF) · 24-hour Peak Day Flow (PDF) · 48-hour Peak Daily Plus Fire Flow Analysis The key criteria for the City’s existing system are summarized in Table 9. Detailed results for the evaluation criteria are discussed in the order as they appear in Table 9 throughout this section. Table 9: TAC Criteria for the Evaluation of the City's Existing System 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 21 3.1.2.1 Supply & Storage TAC 290.45.a “Sources of supply, both ground and surface, shall have a safe yield capable of supplying the maximum daily demands of the distribution system during extended periods of peak usage and critical hydrologic conditions. The pipelines and pumping capacities to treatment plants or distribution systems shall be adequate for such water delivery. Minimum capacities required are specified in §290.45 (relating to Minimum Water System Capacity Requirements).” A 24-hour extended period simulation (EPS) scenario, beginning at midnight, was run for the existing system under peak day conditions. Over the 24-hour simulation, it was observed that both the I-35 elevated storage tank (EST) and the Live Oak ground storage tank (GST) water supply did not recover to at least the same percent full as it was set to at the beginning of the simulation. Figure 5 shows the I-35 EST and Live Oak GST capacities over the 24-hour simulation. In Figure 5, the I-35 EST begins the simulation at 98% capacity and ends the simulation at 20% capacity. Likewise, the Live Oak GST begins the simulation at 83% capacity and ends the simulation at 56% capacity. Because the tanks did not recover by the end of the 24-hour simulation, the run time was lengthened to 48-hours to assess if the tanks recovered by peak hour (5:00 am) and if the decline in tank level continued throughout the second day. Figure 6 shows that neither tank recovers and the Live Oak GST almost drains completely by hour 48. The observed results indicate that the existing system model’s water supply would be incapable of supplying peak day demands for an extended period as stated in TAC 290.45.a. The City did not indicate that they have issues filling the Live Oak EST or GST as severely as seen in the existing system model. A meeting was held to discuss this issue, and additional information about the system and SCADA was provided to LAN. With this information, the model was re-calibrated, and the results more closely reflected what the Live Oak EST and GST were experiencing. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 22 Figure 5: Live Oak GST & I-35 EST Percent Full Over 24 Hours Figure 6: Live Oak GST & I-35 EST Percent Full Over 48 Hours 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 23 3.1.2.2 Wholesale Supplier Requirements TAC 290.45.e “The following requirements apply to systems which supply wholesale treated water to other public water supplies: Wholesalers must provide enough production, treatment, and service pumping capacity to meet or exceed the combined maximum daily commitments specified in their various obligations.” “… minimum water system capacity requirements shall be determined by calculating the requirements based upon the number of retail customer service connections of that wholesale water supplier, if any, fire flow capacities required by chapter 290.46, and adding that amount to the maximum amount of water obligated or pledged under all wholesale contracts, if required.” The minimum required water supply is of 0.6 gpm per connections. For Schertz’s 16,434 connections this minimum water supply is approximately 9,860 gpm. The combination of water supplies is 10,400 gpm as shown in Table 10. · Schertz-Seguin Local Government Corporation (SSLGC) is the main supply of water to the existing system. Based on monthly flow monitoring data provided by the City, the maximum daily supply (under peak day conditions) for Schertz from SSLGC is approximately 6,800 gpm. · Schertz Wells - There are two Schertz wells which can supply up to 1,800 gpm each. The wells supply water directly to the Nacogdoches EST under peak day conditions. Table 10 summarizes the system’s maximum supply which meets the minimum required capacity for existing conditions. Table 10: Well Capacities The City of Schertz provides water to two wholesale customers, the City of Cibolo and the City of Selma. The wholesale contracts with Cibolo and Selma do not specify maximum daily commitments. · Cibolo - from their wholesale water contracts with the City of Cibolo, the City of Schertz is to supply a combined total of 750 acre-feet of potable water per year, this includes 350 acre- feet of potable water per year designated to the Keli Heights Subdivision. 750 acre-feet per year is approximately 465 gpm. · Selma - from their wholesale water contract with the City of Selma, the City of Schertz is to supply a total of 800 acre-feet of potable water per year. 800 acre-feet per year is approximately 496 gpm. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 24 Table 11 summarizes contracted commitments to wholesale customers. Table 11: Wholesale Water Commitments Under peak day conditions, the existing water system’s current available supply of 10,400 gpm (from Table 10) cannot meet the minimum required supply to the City (9,860 gpm) and its wholesale customers (961 gpm, from Table 11) which totals 10,821 gpm. 3.1.2.3 Total Storage Capacity TAC 290.45.b “For more than 250 connections, the system must have a total storage capacity of at least 200 gallons per connection.” The minimum required storage capacity, at 200 gallons per connection, for the existing water system is 3,286,800 gallons. There are eight storage tanks within the existing water system: four elevated storage tanks and four ground storage tanks. The combined total capacity of the storage tanks is 8,500,000 gallons, meeting the minimum storage capacity requirement. Table 12 summarizes storage tank capacities. Table 12: Storage Tank Capacities 3.1.2.4 Elevated Storage Tank Capacity TAC 290.45.b “For more than 250 connections, the system must meet the following requirements: Have an elevated storage tank capacity of 100 gallons per connection or a pressure tank capacity of 20 gallons per connection. An elevated storage capacity of 100 gallons per connection is required for systems with more than 2,500 connections.” Based upon the number of connections in the existing water system, the minimum required EST capacity, at 100 gallons per connection, is 1,643,400 gallons. There are four ESTs within 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 25 the existing water system with a combined storage capacity of 4,000,000 gallons, meeting the minimum required EST capacity. Table 13 summarizes the existing water system elevated storage tank maximum capacities. Table 13: Elevated Storage Tank Capacities 3.1.2.5 Pumping Capacity TAC 290.45.b “For systems which provide an elevated storage capacity of 200 gallons per connection, two service pumps with a minimum combined capacity of 0.6 gpm per connection are required at each pump station or pressure plane. If only wells and elevated storage are provided, service pumps are not required.” Based upon the number of connections in the existing water system, the minimum required elevated storage capacity of 200 gallons per connection is 3,286,800 gallons. Schertz currently has 4,000,000 gallons of elevated storage within their system. Therefore, the minimum pumping capacity for the City is 0.6 gpm per connection based on the requirements. The minimum required combined pumping capacity for the existing water system, at 0.6 gpm per connection, is 9,860 gpm. There are four pump stations within the existing water system housing a total of 13 pumps. Table 14 summarizes the capacities of the 13 existing water system pumps. The maximum total pumping capacity of the pumps is 23,600 gpm, meeting the minimum required capacity. The firm pump capacity (with the largest pump out of service is 20,800 gpm which also meets the minimum capacity. Table 14: Pump Capacities 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 26 3.1.2.6 System Minimum Pressures TAC 290.44.d “… capable of providing a minimum pressure of at least 35-psi at all points within the distribution network” In coordination with the City, LAN made assumptions about the existing water system for the hydraulic model where data was limited. While the model indicates operations concerns in the water system, these should be field verified by the City. The existing system under peak day and average day conditions was evaluated in the model using a 24-hour EPS to observe system wide minimum pressures. The TCEQ required minimum pressure of 35-psi at all points within the distribution network applies to normal operating conditions (e.g. no fire flow or line breaks) and is used as the benchmark for assessing the observed pressures for peak day and average day conditions in the existing system model. Average Day Conditions Without detailed pressure readings across the service area, the existing system model can be used to approximate a system pressure. While the majority of the system does meet the minimum 35-psi, the results from the existing system model indicate pressure concerns under average day conditions in some areas. Observed minimum system pressures under average day conditions are summarized in Table 15. Figure 7 illustrates the observed minimum system pressures across the existing system model under average day conditions. Table 15: Average Day Minimum Pressures Observed in Each Pressure Plane 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 27 Figure 7: Average Day Conditions Minimum Pressures While minimum pressures in the existing system model indicated flows approximately 1-psi below the minimum required pressure of 35-psi at the intersection of Ware Seguin Road and the Ware Seguin Plant and at high elevations adjacent to the I-35 EST, the pressures were significantly above the emergency operations threshold of 20-psi. This is a small deviation and indicates additional data collection, and analysis should be conducted by the City for verification of operations. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 28 The Ware Seguin Plant low pressures occur near the end of the model day and could be related to the storage/capacity issues referenced above. The I-35 EST area low pressures occur near mid-day and could be related to demand patterns used in place of detailed Schertz demand data. Peak Day Conditions Under peak day conditions, the majority of the system does meet the minimum 35-psi. This is illustrated on Figure 8 which summarizes the observed minimum system pressures across the existing water system under peak day demand conditions. However, there were locations in the existing system model where pressures below the minimum requirement were observed, along Ware Seguin Road and near the I-35 EST at Pecan Street. The I-35 EST area low pressures occur near mid-day and could be related to demand patterns used in place of detailed Schertz demand data. These locations are noted on Figure 8. Pressures were below the required 35-psi minimum, as well as the below the 20-psi emergency operations minimum along Ware Seguin Road and surrounding the Ware Seguin Plant. There are two factors driving the low pressure at this location, first its elevation is higher than the surrounding area by approximately 40-ft and, second, at 5 am when this low pressure occurs, the peak residential demand overlaps with irrigation demand from the HOA meters in the residential subdivisions immediately to the northeast and southwest. These low-pressure results indicate additional data collection, and analysis should be prioritized. Observed minimum system pressures under peak day conditions are summarized in Table 16. Table 16: Peak Day Minimum Pressures Observed in Each Pressure Plane 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 29 Figure 8: Peak Day Conditions Minimum Pressures 3.1.2.7 Fire Flows TAC 290.44.d. “When the system is intended to provide firefighting capability, it must also be designed to maintain a minimum pressure of 20-psi under combined fire and drinking water flow conditions.” For conservative modeling purposes, the existing water system was evaluated for three separate peak day plus fire flow scenarios (one in each pressure plane) to observe any potential interaction between the pressure planes. Fire Flow simulations were run at a commercial meter selected to provide “worst case” scenarios within each pressure plane. These specific locations for fire flows 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 30 in each pressure plane were selected because its commercial meter was at a higher elevation than other commercial meter locations in the pressure plane and were not close in proximity to an elevated storage tank or pump station. A representative Fire Flow demand of 3,500 gpm was placed at the selected meter during the corresponding simulation. Simulating worst case scenario fire flow conditions for each pressure plane provides an analysis of how the pressure planes interact while under critical conditions. The selected locations for each simulation are shown in Figure 9. Fire Flow simulations were set to occur from 7 am to 10 am under peak day conditions. This creates a “worst case” condition where the fire flow occurs during peak hour. Figure 9: Fire Flow Simulation Locations 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 31 The Scenic Hills Fire Flow simulation was placed off I-35 at a commercial meter south of Baugh Lane. For the Scenic Hills Peak Day plus Fire Flow simulation, the majority of the system does meet the minimum 20-psi. However, there were locations in the existing system model where pressures below the minimum requirement were observed. The observed system minimum pressures fell below the minimum required pressure of 20-psi at high elevations along Ware Seguin Road, surrounding the Ware Seguin Plant, and at high elevations adjacent to the I-35 EST. These locations are noted on Figure 10 which summarizes the observed minimum system pressures across the existing system model under Peak Day plus Fire Flow conditions. This minimum pressure is a small deviation and systematically observed through non-fire flow conditions. It indicates additional data collection, and analysis is needed. Observed minimum system pressures for the Scenic Hills Peak Day plus Fire Flow simulation are summarized in Table 17. Table 17: Peak Day Plus Fire Flow Scenic Hills Simulation 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 32 Figure 10: Scenic Hills Fire Flow Simulation The I-35 Fire Flow simulation was placed near the intersection of I-35 and FM 3009 at a commercial meter adjacent to Corridor Parkway. For the I-35 Peak Day plus Fire Flow simulation, the majority of the system does meet the minimum 20-psi. However, there were locations in the existing system model where pressures below the minimum requirement were observed. The observed system minimum pressures fell below the minimum required pressure of 20-psi at high elevations along Ware Seguin Road and surrounding the Ware Seguin Plant. These locations are noted on Figure 11 which summarizes the observed minimum system pressures across the existing system model under Peak Day plus Fire Flow conditions. This minimum pressure is a small deviation and systematically observed through non-fire flow conditions. It indicates additional data collection, and analysis is needed. Observed minimum system pressures for the I-35 Peak Day plus Fire Flow simulation are summarized in Table 18. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 33 Table 18: Peak Day Plus Fire Flow I-35 Simulation Figure 11: I-35 Fire Flow Simulation 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 34 The Live Oak Fire Flow simulation was located at a commercial meter approximately 0.6 miles west of the intersection of I-10 and FM 1518. For the Live Oak Peak Day plus Fire Flow simulation, the majority of the I-35 and Scenic Hills Pressure Planes do meet the minimum 20-psi. However, the observed system minimum pressures fell below the minimum required pressure of 20-psi across the majority of the Live Oak Pressure Plane south of FM 78. These locations are noted on Figure 12 which summarizes the observed minimum system pressures across the existing system model under Peak Day plus Fire Flow conditions. These results indicate additional data collection, and analysis is needed. Observed minimum system pressures for the I-35 Peak Day plus Fire Flow simulation are summarized in Table 19. Table 19: Peak Day Plus Fire Flow Live Oak Simulation 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 35 Figure 12: Live Oak Flre Flow Simulation 3.1.3 Recommendations For the TAC Criteria where the model did not demonstrate that the minimum criteria was met, it is recommended that the City take steps to verify the behavior of the water system in the field. This section presents the steps the City can take to verify the model observations. 3.1.3.1 System Storage & Supply Although the system meets the minimum total storage capacity, the existing system model results indicated that the system cannot supply peak day demands for an extended period of time. It is recommended that the City perform pressure and flow monitoring at all pump stations and ESTs concurrently for two weeks during a peak day period (e.g., Mid-August) to verify behavior of the water system under these conditions. It is LAN’s understanding that a second supply connection from the SSLGC will be connected to the proposed Corbett EST (located near the east dead end of Ray Corbett Dr.). This additional supply location and EST will be assessed in the Future System Evaluation effort. These future 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 36 conditions results will be considered when developing the final recommendations for storage and supply of the City’s water system. 3.1.3.2 System Minimum Pressure Requirements Because pressures below the minimum requirements for the average day, peak day, and peak day plus fire scenarios were observed in the existing system model, it is recommended that the City perform pressure monitoring at the locations were these low pressures were observed at the same time that the peak day period flow and pressure monitoring at the pump stations and ESTs is being performed. It is recommended that the data recording equipment used be set to record pressure and flow readings at least every 15-minutes. 3.1.4 Summary The results from this existing system evaluation were used to develop preliminary infrastructure and operational recommendations for near-term and future system improvements. These recommendations, in conjunction with currently planned improvements, are assessed in the future system evaluation and used in the development of the Capital Improvements Plan. Preliminary recommendation alternatives under consideration are (but not limited to): · Increase in water supply · Increased pumping capacity · Increased storage capacity · Changes to pump operating pressure controls or schedules 3.2 Future Water System Evaluation & CIP The following information, criteria, and constraints were used to identify and develop proposed water system improvement projects. · City direction for projects already in planning, design, and construction · Minimum pipe size of 8-inches · Minimum normal system pressure of 45 psi 3.2.1 Near Term System Evaluation Before proceeding to model future scenarios, the system was analyzed to identify improvements needed to solve present day system issues. This analysis is referred to as ‘near-term’ system improvements and accounts for projects which are currently under design or construction and other projects identified in the analysis to resolve existing system deficiencies. The near-term system water model was developed based on the existing conditions model previously developed. Projects which are currently in various stages of design and construction were provided by the City and implemented into the model. After implementing City-identified projects the model was run in average day, peak day, and fire flow conditions to identify additional improvements needed. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 37 3.2.1.1 Fire Flow Analysis Fire flow analysis of the existing system was performed in the development of the “Existing Water System Model Evaluation” memo published January 2021. Projects to resolve fire flow deficiencies in the existing system were identified in the near-term system evaluation and are included in the recommended Near-Term CIPs and proposed Pipe Replacement Program. 3.2.1.2 Pipe Replacement Program In addition to the recommended CIPs identified in the model evaluation, the City also desires to replace undersized (≤6”) and asbestos-cement (AC) distribution pipes within their system. The undersized distribution pipes are unable to provide fire flow and reduce the system capacity. Undersized pipes are recommended to be upsized to 8” PVC, and the AC pipes greater than or equal to 8” should be replaced with PVC pipes of the same size. Based on the pipe attributes in the hydraulic model, there are approximately 280,460 LF of AC pipe in the system and an additional 175,380 LF of undersized pipe in the system. These pipe replacement programs can be established with a goal to replace a certain amount of pipe per year. A 20-year program would include an average replacement rate of 22,800 LF per year. 3.2.1.3 Near Term CIP Projects Recommended near-term CIPs are listed in Table 20 and illustrated in Appendix 11. Table 20: Near Term Water CIP Project Summary CIP Number Description Notes System Improvement Projects NT-W1 Bubbling Springs 6” WL Replacement City identified maintenance project. NT-W2 Corbett Pump Station & 3.0 MG GST Per “Corbett 3.0 MG GST Project” Preliminary Engineering Report (2021), currently underway. NT-W3 Ware Seguin Pump Station Operational Improvement Potentially zero cost project to improve pump station performance in this service area. NT-W4 12" from Ware Seguin to Lower Seguin Currently underway. NT-W5 Fred Couples to Schwab Complete. NT-W6 Schwab to Eckhardt Currently in design. NT-W7 Graytown to Pfeil Currently underway. NT-W8 FM 78 Water Line Replacement Needed for fire flow. NT-W9 Moonlight Meadow Dr & Lost Meadow Dr WL Replacement Needed for fire flow. NT-W10 Robinhood Way WL Replacement Needed for fire flow. NT-W11 Undersized Pipe Replacement Program Replacement of pipes ≤6”. NT-W12 Asbestos Cement Pipe Replacement Program Replacement of AC pipes. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 38 3.2.2 2030 System Evaluation The 2030 planning scenario is the first future scenario that was modeled. To develop the 2030 model, the near-term model was updated to include the water demands associated with 2030 project land use. The City identified projects that were not needed until 2030 were implemented in the 2030 model and additional projects were identified to meet the 2030 system needs. The model was run in average day, peak day, and fire flow conditions to identify additional improvements needed. A TCEQ capacity analysis was completed to confirm the system would meet TCEQ criteria with the recommended 2030 projects implemented. 3.2.2.1 TCEQ capacity Analysis An evaluation of the City’s system was performed to determine if the system met the Texas Commission on Environmental Quality’s (TCEQ’s) minimum pumpage and storage requirements as outlined in Chapter §290.45 of the Texas Administrative Code. A summary of the applicable TCEQ minimum requirements is included below. TCEQ’s requirements are based on the raw number of connections, which have been approximated based on the number of connections in the model and City GIS data. TCEQ Minimum Requirements: 1. Well Pump Capacity: Two (2) or more wells having a total capacity of 0.6 GPM per connection. 2. Elevated Storage Capacity: Elevated storage capacity of 100 gallons per connection. 3. Elevated Storage Credit: If elevated storage capacity of 200 gallons per connection is provided, reduced service pumping requirements can be applied as discussed below. 4. Pressure Tank Capacity: For future systems, if elevated storage is not provided, a pressure tank capacity of 20 gallons per connection is required. 5. Total Storage Capacity (elevated and ground storage): Total storage capacity of 200 gallons per connection, inclusive of the 100-gallon minimum requirement listed above. 6. Service Pump Capacity: 6.1 A minimum of two (2) pumps with a combined capacity of 2.0 GPM per connection, except for systems meeting one of the two requirements below. 6.1.1 For systems that meet the elevated storage credit requirement listed above, a minimum of two (2) pumps with a combined capacity of 0.6 GPM per connection are required for each pump station or pressure plane. 6.1.2 If only wells and elevated storage are provided, service pumps are not required. The City’s existing system is divided into three (3) pressure planes – IH-35, Scenic Hills, and Live Oak. For the TCEQ Capacity Analysis, IH-35 and Scenic Hills pressure planes have been grouped together as they receive water from the same supply point. The 2030 system meets all TCEQ capacity requirements. The number of projected connections for each pressure plane based on current number of connections and projected growth in the system is provided in Table 21, and TCEQ capacity results are summarized in Table 22 and Table 23. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 39 Table 21: Projected 2030 Number of Connections per Pressure Plane Pressure Plane Existing Number of Connections 2030 Number of Connections IH-35 + Scenic Hills 9,913 11,966 Live Oak 6,118 7,385 Total 16,031 19,351 Note: The capacity analysis in Table 22 and Table 23 below assume that all near-term and recommended 2030 projects are complete and in-service. Table 22: 2030 TCEQ Capacity Analysis for IH-35 & Scenic Hills Pressure Planes IH-35 + Scenic Hills Plane Evaluation TCEQ Requirements System Check Total Supply Capacity [gpm] 0.6 gpm/conn 7,180 8,100 MEETS TCEQ REQUIREMENTS Elevated Storage Capacity [gal] 100 gal/conn 1,196,000 3,500,000 MEETS TCEQ REQUIREMENTS Elevated Storage Credit [gal] 200 gal/conn 2,393,200 3,500,000 MEETS TCEQ REQUIREMENTS Total Storage Capacity [gal] 200 gal/conn 2,393,200 13,500,000 MEETS TCEQ REQUIREMENTS Service Pump Capacity [gpm] 0.6 gpm/conn 7,180 11,600 MEETS TCEQ REQUIREMENTS Table 23: 2030 TCEQ Capacity Analysis for Live Oak Pressure Plane Live Oak Pressure Plane Evaluation TCEQ Requirements System Check Total Supply Capacity [gpm] 0.6 gpm/conn 4,431 8,855 MEETS TCEQ REQUIREMENTS Elevated Storage Capacity [gal] 100 gal/conn 738,500 2,500,000 MEETS TCEQ REQUIREMENTS Elevated Storage Credit [gal] 200 gal/conn 1,477,000 2,500,000 MEETS TCEQ REQUIREMENTS Total Storage Capacity [gal] 200 gal/conn 1,477,000 7,500,000 MEETS TCEQ REQUIREMENTS Service Pump Capacity [GPM] 0.6 gpm/conn 4,431 12,600 MEETS TCEQ REQUIREMENTS 3.2.2.2 System Storage The City’s system includes five (5) elevated storage tanks (ESTs). Tank levels through the 2030 peak day scenario are illustrated in the following figures. The Corbett EST is filled by the new Corbett pump station and is able to easily fill when the pump station is running. The lower water level can easily be manipulated based on the pump controls. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 40 Figure 13: 2030 Peak Day Corbett EST Levels The Live Oak EST drains slightly during peak demand times of the day but is able to recover. Figure 14: 2030 Peak Day Live Oak EST Levels 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 41 The Nacogdoches EST level fluctuates throughout the peak day simulation but is able to be filled with the well. Figure 15: 2030 Peak Day Nacogdoches EST Levels The IH-35 EST drains during the peak day simulation but is able to recover to initial levels around hour 27. Figure 16: 2030 Peak Day IH-35 EST Levels 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 42 The Northcliffe EST levels fluctuate frequently throughout the day but can easily recover to initial levels. Figure 17: 2030 Peak Day Northcliffe EST Levels 3.2.2.3 Fire Flow Analysis The 2030 water system was evaluated to determine the best locations to simulate fire flow conditions for residential and commercial users. For residential fire flow, a 1,500 gpm fire flow demand was modeled. For commercial fire flow, a 3,500 gpm fire flow demand was modeled. For all fire flow analyses, a minimum system pressure of 20 psi is required per TCEQ. The fire flow nodes were selected at extremities of the system to represent the most conservative locations to achieve acceptable fire flow. The fire flow node locations are illustrated in Appendix 12. All modeled locations passed fire flow with the recommended 2030 system improvements. 3.2.2.4 2030 CIP Projects Recommended CIPs for 2030 are listed in Table 24 and illustrated in Appendix 13. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 43 Table 24: 2030 Water CIP Project Summary CIP Number Description Notes Growth Projects 2030-W1 New 12" loop east of FM 3009, north of IH-35 (approximately 6,060 LF) Serves new service area. 2030-W2 Raf Burnette Rd 12” WL Improvements Serves new service area. 2030-W3 8” WL from Ray Corbett Dr to Lower Seguin Rd Serves new service area. 2030-W4 Trainer Hale Rd 2” WL Replacement & 8” WL Improvement Upgrades distribution system to current min. pipe size (8") to serve new service area. 2030-W5 Boenig Dr S 6” WL Replacement & 8” WL Improvement Needed to meet growth in area and provide fire flow. 2030-W6 Live Oak to IH-35 24" Transmission Main In progress, pending easement acquisition. Needed to meet growth and provide redundancy. 2030-W7 Ware Seguin Pump Station Expansion Phase 1 Needed to meet new growth in Ware Seguin area. 2030-W8 IH-10 8” WL Improvements Needed to meet growth in area. System Improvement Projects 2030-W9 PRV Installation for Proposed Southwest Pressure Plane Avoids high pressures and improves performance of Ware Seguin Pump Station. 2030-W10 River Rd 6” WL Replacement Removes system bottleneck. 2030-W11 Undersized Pipe Replacement Program Replacement of pipes ≤6”. 2030-W12 Asbestos Cement Pipe Replacement Program Replacement of AC pipes. 3.2.2.5 2030 SSLGC Supply Need As part of the modeling effort, the water supply needed from the Schertz-Seguin Limited Government Corporation (SSLGC) was evaluated. Schertz is currently contracted for 5,801 gpm (8,351 acre-ft per year). An additional 3,799 gpm SSLGC water supply capacity for a total of 9,600 gpm is recommended to meet the 2030 projected system demands. 3.2.3 2050 System Evaluation The 2050 planning scenario is the final future scenario that was modeled. To develop the 2050 model, the 2030 model was updated to include the water demands associated with 2050 project land use. The model was run in average day, peak day, and fire flow conditions to identify improvements needed. A TCEQ capacity analysis was completed to confirm the system would meet TCEQ criteria with the recommended 2050 projects implemented. 3.2.3.1 TCEQ Capacity Analysis The TCEQ capacity analysis was also performed for supply, storage, and pumping with recommended improvements through 2050 implemented. The 2050 system meets all TCEQ capacity requirements. The number of projected connections for each pressure plane based on 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 44 current number of connections and projected growth in the system is provided in Table 25, and TCEQ capacity results are summarized in Table 26 and Table 27. Table 25: Projected 2050 Number of Connections per Pressure Plane Pressure Plane Number of Connections for TCEQ Capacity Analysis IH-35 + Scenic Hills 16,846 Live Oak 10,397 Total 27,243 Note: The capacity analysis in Table 26 and Table 27 assume that all near-term, recommended 2030, and recommended 2050 projects are complete and in-service. Table 26: 2050 TCEQ Capacity Analysis for IH-35 & Scenic Hills Pressure Planes IH-35 + Scenic Hills Plane Evaluation TCEQ Requirements System Check Total Supply Capacity [gpm] 0.6 gpm/conn 10,108 13,300 MEETS TCEQ REQUIREMENTS Elevated Storage Capacity [gal] 100 gal/conn 1,684,600 3,500,000 MEETS TCEQ REQUIREMENTS Elevated Storage Credit [gal] 200 gal/conn 3,369,200 3,500,000 MEETS TCEQ REQUIREMENTS Total Storage Capacity [gal] 200 gal/conn 3,369,200 16,500,000 MEETS TCEQ REQUIREMENTS Service Pump Capacity [gpm] 0.6 gpm/conn 10,108 13,300 MEETS TCEQ REQUIREMENTS Table 27: 2050 TCEQ Capacity Analysis for Live Oak Pressure Plane Live Oak Pressure Plane Evaluation TCEQ Requirements System Check Total Supply Capacity [gpm] 0.6 gpm/conn 6,239 9,400 MEETS TCEQ REQUIREMENTS Elevated Storage Capacity [gal] 100 gal/conn 1,039,700 2,500,000 MEETS TCEQ REQUIREMENTS Elevated Storage Credit [gal] 200 gal/conn 2,079,400 2,500,000 MEETS TCEQ REQUIREMENTS Total Storage Capacity [gal] 200 gal/conn 2,079,400 7,500,000 MEETS TCEQ REQUIREMENTS Service Pump Capacity [GPM] 0.6 gpm/conn 6,239 13,000 MEETS TCEQ REQUIREMENTS 3.2.3.2 System Storage The City’s system includes five (5) elevated storage tanks (ESTs). Tank levels through the 2050 peak day scenario are illustrated in the following figures. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 45 The Corbett EST is filled by the Corbett pump station and is able to easily fill when the pump station is running. The lower water level can easily be manipulated based on the pump controls. Figure 18: 2050 Peak Day Corbett EST Levels The Live Oak EST levels drop in the peak demand times but are able to recover to initial levels within 24 hours. Figure 19: 2050 Peak Day LIve Oak EST Levels The Nacogdoches EST levels fluctuate throughout the peak day simulation but are able to easily recover. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 46 Figure 20: 2050 Peak Day Nacogdoches EST Levels The IH-35 EST is fed by the new 2050 IH-35 pump station and is easily able to fill based on running the proposed pump station. Figure 21: 2050 Peak Day IH-35 EST Levls The Northcliffe EST level fluctuates frequently throughout the peak day simulation but is able to easily recover. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 47 Figure 22: 2050 Peak Day Nortcliffe EST Levels 3.2.3.3 Fire Flow Analysis The 2050 water system was evaluated to determine the best locations to simulate fire flow conditions for residential and commercial users. For residential fire flow, a 1,500-gpm fire flow demand was modeled. For commercial fire flow, a 3,500-gpm fire flow demand was modeled. For all fire flow analyses, a minimum system pressure of 20 psi is required per TCEQ. The fire flow nodes included all nodes included in the 2030 analysis with some additional nodes extending into new 2050 service areas. The fire flow node locations are illustrated in Appendix 14. All modeled locations passed fire flow with the recommended 2050 system improvements. 3.2.3.4 2050 CIP Projects Recommended CIPs for 2050 are listed in Table 28 and illustrated in Appendix 15. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 48 Table 28: 2050 Water CIP Project Summary CIP Number Description Notes Growth Projects 2050-W1 Corbett Pump Station Expansion Prevents low pressures throughout southern part of system 2050-W2 FM 2252 8” WL Improvements Serves new service area 2050-W3 Ware Seguin Pump Station Improvements Phase 2 Prevents low pressures in Ware Seguin area 2050-W4 Beck St 6” WL Replacement Upgrades distribution system to current min. pipe size (8") to serve new service area 2050-W5 Raf Burnette Rd 8” WL Improvements Needed to meet growth in area 2050-W6 IH-35 Pump Station & 3.0 MG GST Needed to meet growth in area 2050-W7 IH-10 and FM 1518 8” Improvements Needed to meet growth in area System Improvement Projects 2050-W8 Lower Seguin Rd 8” WL Replacement Needed for fire flow 3.2.3.5 2050 SSLGC Supply Needs Additional water supply from SSLGC is needed for the 2050 planning scenario. A total of 16,965 gpm of SSLGC supply is recommended to meet the 2050 projected system demands. 3.2.4 Summary The recommendations provided in this section were a collaborative effort with City staff and LAN to identify and model water system improvements to resolve near-term problems as well as meet the needs due to projected growth for the 2030 and 2050 planning periods. The water model should be maintained and updated as new projects are implemented and can be adjusted to address changes in development schedules. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 49 4. WASTEWATER SYSTEM EVALUATION & CIP A wastewater system model was created in Bentley Sewer GEMS by LAN using data provided by the City. LAN presented the model to the City during a meeting on September 10, 2020. Updates to the model were then made according to the comments from the City. To evaluate the existing wastewater system, a reliable hydraulic model is needed. Model reliability is developed through hydraulic model calibration. Model calibration and simulation were performed using Sewer GEMS software which provided the tool and results necessary to assess the existing wastewater system under dry and wet weather conditions. The purpose of this technical memorandum (TM) is to summarize the calibration results for Average Day Flow (ADF) dry and wet weather conditions and to identify areas with hydraulic deficiencies in the City’s wastewater system based on a design storm. 4.1 Modeling the Existing Wastewater System 4.1.1 Flow Monitoring and Rain Gauges RJN Group installed 15 flow monitors in the City’s wastewater system across a variety of gravity main sizes. The flow monitors recorded data in 5-minute increments from April through June of 2020. The goal of the flow monitoring was to record dry weather flows as well as wet weather flows during rain events. RJN also installed six rain gauges in concert with the flow monitors to collect the rainfall data. The rain gauges were located to capture spatial variation of rainfall across the sewer system in 5-minute increments. Appendix 16 illustrates placement of rain gauges, where the 15 flow monitors were placed in the City’s sewer system and the boundaries of the corresponding sewer shed basin for each flow monitor. A schematic network of the flow monitor basins within the City’s sewer system is provided in Figure 23. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 50 Figure 23: Schematic of Flow Monitors in the City's Wastewater System 4.1.2 Dry Weather Calibration Criteria The following guidelines were used as calibration criteria for dry weather calibration effort: · The modeled and monitored flow hydrographs should follow closely in terms of the shape and magnitude. · Timing of the high and low flows from the model and the flow monitors should be within 1- hour. · The modeled and monitored peak flows should be within +/- 10% range. · The modeled and monitored total volume should be within +/- 10% range. 4.1.3 Dry Weather Flows (DWF) Developing base sanitary sewer loads for each sewershed basin is an iterative process. First, preliminary base loads were estimated by applying Traffic Analysis Zone (TAZ) population and employment data to each sewershed basin. A unique gallon per capita per day (gpcd) was estimated for each basin using the TAZ data and the flow monitoring data. These gpcds were then used to calculate the preliminary base load for each basin which was input into the model. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 51 Second, Tuesday May 26, 2020, was chosen as the dry weather calibration day due to the lack of any rainstorms on that day and the consistency in the monitoring across all 15 of the flow monitors within this 24-hour period. Next, a 24-hour Extended Period Simulation was run in the model and the results were compared to the flow monitoring data collected on the chosen dry weather calibration day. Based on this comparison, adjustments were made to the base load and diurnal pattern for each basin until the model results met the dry weather calibration criteria. Some adjustments to the preliminary sanitary loading were significant because the TAZ polygon data which were used to calculate the initial base load estimates are on a large scale. These adjustments were needed to represent the density of load distribution more accurately in the system. To further refine the sanitary loading in the system, point loads were applied to represent significantly large contributors such as apartment buildings or schools. A summary of the adjustments made per basin is provided in Table 29. Table 29: Dry Weather Sanitary Load & Diurnal Curve Adjustment Summary Figure 24 provides an example of a diurnal pattern developed for flow monitor basin FM-12. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 52 Figure 24: Example Plot of Diurnal Pattern 4.1.4 Dry Weather Calibration Results The dry weather calibration was an iterative process involving adjustment of base sanitary loadings, diurnal curves, and point loads. Eventually, the adjustment process produced results that fit the calibration criteria. Figure 25 presents a typical plot of observed versus modeled dry weather flows (FM-06). Graphs for the 15 flowmeter basins are provided in Appendix 17. Figure 25: Sample Dry Weather Calibration Plot 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 53 Table 30 shows the dry weather calibration results for the 15 flow monitoring locations. Table 30: Dry Weather Calibration Results As shown in Table 30, dry weather calibration reached reasonable results with most basins meeting the calibration criteria. There are few flow monitor basins that do not fully meet the criteria described above. Those basins are FM-03, FM-08, FM-10, and FM-11. All these basins have lift stations upstream of the monitoring locations which directly affect the model results. For basins FM-03 and FM-11, assumptions were made for the lift stations within the basin. Those assumptions were provided in the Existing Wastewater System TM (September 4, 2020). The FM-08 basin has eight lift stations. Without accurate pump curves and pump operations for all the lift stations in these basins, the results are satisfactory with the current level of accuracy achieved. In addition to the City-owned lift stations in basins FM-03 and FM-11, there are several privately owned lift stations that contribute to the overall sanitary loadings in the wastewater system. Pump curves for these smaller lift stations were not available, therefore pump curves were assumed for modeling purposes. The following lift stations are privately owned: Aquatic Center, FedEx, & Fire Station 3. For Basins FM-06 and FM-10, calibration was performed by assuming sanitary loadings for business and institutes in the basins (see Table 29 for the specific adjustments performed on each basin). 4.1.5 Wet Weather Calibration Criteria Wet weather calibration is necessary along with dry weather calibration to adequately model the effects that rainfall derived inflow and infiltration (RDII) have on the wastewater system. The following guidelines were used as calibration criteria for WW calibration effort: · The hydrographs (modeled and observed) should closely reflect the same shape and magnitude. · The peaks and troughs of the hydrographs (modeled and observed) should be within one hour. · The modeled and monitored peak flows should be within +/- 15% range. · The modeled and monitored total volume should be within +/- 15% range. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 54 4.1.6 Calibration Rainfall Event Six rain gauges were installed for the duration of the flow monitoring period to record rainfall events. Review of the observed rainfall and flow monitoring data identified a distinct rain event with reliable flow monitoring data that could be used for wet weather calibration. Table 31 summarizes the rainfall event identified for wet weather calibration at the six rain gauges. Table 31: Rainfall Event Properties Because there were only six rain gauges for the 15 flowmeter basins, it was necessary to make assumptions as to which rain data to associate with each basin. Table 32 presents those assumptions. Table 32: Rain Gauge Data Assumptions In addition to the basins listed above, the SARA and Hallie’s Cove Outfalls were associated with RG-01 data because no rain monitoring took place in those areas. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 55 4.1.7 Wet Weather Flow Characterization To calibrate for wet weather, the RTK Method was used in the model to predict the sanitary sewer system’s short-, medium-, and long-term response to a rainfall event. These parameters, developed using the flow monitoring data recorded in the field, are applied in the model so that results are representative of field conditions. The R, T, and K parameters are defined as follows: · R - fraction of precipitation that enters the sanitary sewer system · T - the time to peak of the hydrograph · K - the ratio of the ‘time of recession’ to the ‘time to peak’. How these parameters are used to generate the short-, medium-, and long-term unit hydrographs used in the model is illustrated in Figure 26. Figure 26: RTK Method Parameters The RTK method creates a triangle from the three values with a separate triangle made for each type of response (short, medium, and long). The final hydrograph is represented by the addition of the three triangles. Therefore, this method uses a total of 9 parameters (3 RTK parameter sets for each of the 3 triangles that represent the short, medium, and long-term responses.) LAN assigned a RTK hydrograph to each of the flow monitoring locations that would represent the response to the rainfall. Then, iterative model runs were used to adjust the RTK parameters until the model outputs and flow monitoring were within tolerances specified by the calibration criteria. A 30- hour extended period simulation (EPS) scenario for wet weather calibration was created for the following period: Sunday May 24, 2020, through 6:00 AM on Monday May 25, 2020. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 56 There can be some variations between a sewer’s diurnal pattern on a weekday vs. a weekend. Because the rainfall event selected to use for wet weather calibration occurred on a weekend, the flow monitoring data was used to develop an adjusted diurnal pattern that represents the behavior of system base flows on a weekend. The weekend diurnal pattern was applied to the base sanitary loads in the system for the wet weather calibration. Accurately representing the pattern of the base flow will prevent the over or under estimation of the system’s response to rainfall with the development of the RTK parameters. 4.1.8 Wet Weather Calibration Results Using the data from the six rain gauges, the flow monitoring data and the RTK hydrographs, the model was calibrated. With the rain data collected and assigned to the separate flow monitor basins, the RTK hydrograph values were estimated for each basin. Table 33 lists calibrated RTK parameters for wet weather calibration for each flowmeter basin. Table 33: Calibrated RTK Parameters Figure 27 presents a typical plot of observed versus modeled wet weather flows (FM-06). Wet weather graphs for the 15 flowmeter basins are shown in Appendix 17. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 57 Figure 27: Sample Wet Weather Calibration Plot Table 34 documents the results of the wet weather calibration for all 15 flowmeter basins. Table 34: Wet Weather Calibration Results Wet weather calibration reached reasonable results with most basins meeting the calibration criteria. There were few flow monitor basins that do not fully meet the wet weather calibration criteria. Those basins were FM-04, FM-11, and FM-15. Like dry weather calibration, inaccurate pump curves and pump operation for lift stations within these basins could adversely affect the model 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 58 results. In addition, FM-11 flowmeter data seems to be erroneous at some time periods. Looking at the FM-04 graph in Appendix 18 and comparing its peak flow with upstream contributing flowmeter basins (FM-12 and FM-13), the observed FM-04 peak flow (5 mgd) is lower than summation of peak flows at FM-12 (5.4 mgd) and FM-13 (0.75 mgd). In fact, summing up the observed peak flows at FM-12 and FM-13 (6.15 mgd) provides a peak flow closer to the modeled peak flow at FM-04. This discrepancy might be related to erroneous flowmeter data at FM 04 or there might be an unknown unmetered interconnect with leaving flows to another basin from FM 04. For FM-15, the observed flows at 5/25/20 from 0:00 to 6:00 AM seems too high, as the rain started to diminish around that time based on the recording at RG-03, which indicates flows cannot be as high as the FM-15 showed during that time period. 4.1.9 RDII Assessment The flow monitoring data for the calibration days were used to assess the sewer system susceptibility and response to RDII. Table 35 shows the wet weather peaking factors (peak WWF/average DWF). Table 35: Calibration Event Wet Weather Peaking Factors for Metered Basins Only FM-06 and FM-12 had substantial RDII response. The rest of the basins did not have significant RDII response based on the flow monitoring data for the calibration days. 4.2 Existing Wastewater System Evaluation 4.2.1 Design Storm To evaluate the existing wastewater system, a 5-year design storm with a 24-hour duration was applied to the calibrated model. For the City of Schertz, the rainfall depth provided in the National Oceanic and Atmospheric Association’s Atlas 14 precipitation frequency estimates is 5.3-inches. The rainfall depth was distributed over time using the Soil Conservation Service (SCS) rainfall distribution type III. Figure 28 shows the hyetograph of the design storm used for this evaluation. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 59 Figure 28: 5-Year 24 Hour Design Storm 4.2.2 System Evaluation The 5-year 24-hour design storm shown in Figure 28 was then applied to the City’s calibrated model for system evaluation. The following criteria were used to evaluate the existing wastewater system and identify potential problem areas: · Sanitary Sewer Overflows (SSO) at manholes · Surcharged gravity mains The majority of the SSOs and surcharged lines in the system are located on the 10-inch CCMA line which parallels Roy Richard Dr. and the 30-inch CCMA line which follows the drainage channel from I- 35 down to the outfall at Cibolo Creek. Some surcharging and SSOs were also predicted by the model in the Northcliffe area around the I-35 corridor. The extents and locations of these SSOs and surcharged lines for the existing system evaluation results are presented in Appendix 19. 4.2.3 Summary Using data collected from the flow monitors and rain gauges, the wastewater hydraulic model for the City of Schertz was calibrated for both dry and wet weather flows. The model calibration reached the required level of accuracy for both calibration scenarios. Further accuracy may be achieved with the provision of further data such as pump curve information and detailed customer sanitary sewer flow information for certain areas. Following the model calibration, the City’s wastewater system was evaluated based on a 5-year, 24-hour design storm for wet weather condition. The total number of SSOs found to be 21 (7 of these 21 SSOs are on lines owned by the City) which is less than 1 percent of the total number of manholes. The total length of sewer found to be capacity deficient (maximum flow greater than pipe full capacity) 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 60 was approximately 52,000-feet (of which approximately 22,500-feet is owned by the City). This is about 5.7 percent of the total existing conduits length. The next phase of the modeling process is a future model evaluation. This phase of the modeling includes running the model with population predictions based on the future TAZ population data and recommendations for future system improvements as part of the City’s capital improvement plan. This evaluation will be described in the next section. 4.3 Future Wastewater System Evaluation & CIPs The City contracted LAN to conduct the wastewater system improvement analysis and update the Capital Improvements Plan (CIP). This effort requires developing a future sanitary sewer representation model of the City’s collection system based on anticipated growth areas. Future Average Dry Weather Flow and Wet Weather Flow scenarios for 10-year and 30-year were developed. The purpose of this section is to summarize the results of the future wastewater system improvement analysis and list the 10-year and 30-year wastewater system CIPs. 4.3.1 Future Modeling Methodology The future scenarios assumed increases in residential and commercial/industrial developments based on information about planned development projects provided by the City. LAN used the City’s calibrated model for dry and wet weather scenarios as the base for this analysis and allocated wastewater sanitary loads to the wastewater hydraulic model using the projected water demands developed for the Schertz water hydraulic model. To generate the sanitary loads, a return rate of 70% was applied to water demand at each node. Then GIS tools were used to determine which demand nodes fell within the existing wastewater service areas. If a demand node fell outside an existing service area, new interceptors were recommended to connect them to an existing or future wastewater treatment plant. Using Thiessen polygon and Loadbuilder tools from SewerGEMS, the sanitary loads were allocated to the nearest manholes in the model. Table 36 presents the existing and future average dry weather flow projections. Table 36: Dry Weather Flow Projections Future scenarios were created in the model for the 10-year (2030) and 30-year (2050) increments, along with their respective sanitary loads to simulate the future growth anticipated by the City. Diurnal curves were developed from the field monitoring data for the existing system model and then used to distribute the future average dry weather sanitary flows over 24 hours. Analysis began on the 2030 scenario to evaluate the system and to find where the required improvements to the existing system are, besides any future projects to accommodate the new growth areas. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 61 4.3.1.1 Hydraulic Criteria Hydraulic criteria used for this analysis include capacity deficiency and design criteria. Capacity deficiency criteria identify the need to replace an existing facility, while design criteria determine the size of new facilities. These criteria were established based on the Texas Commission on Environmental Quality (TCEQ) and engineering best practices. Table 37 lists a summary of capacity deficiency criteria used for the existing system in this analysis. Table 37: Capacity Deficiency Criteria for Existing Facilities Table 38 lists a summary of design criteria used for new sewer facilities. Table 38: Design Criteria for New Sewer Facilities 4.3.1.2 Design Storm For wet weather scenarios, a 5-year design storm with a 24-hour duration was applied to the model. For the City of Schertz, the rainfall depth provided in the National Oceanic and Atmospheric Association’s Atlas 14 precipitation frequency estimates is 5.4 inches. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 62 The rainfall depth was distributed over time using the Soil Conservation Service (SCS) rainfall distribution Type III, representing the rainfall temporal distribution type happening in the Gulf of Mexico and Atlantic coastal areas (TR-55 Cover (hydrocad.net)). The same hyetograph in section 4.2.1 is applicable to this evaluation. 4.3.1.3 Inflow & Infiltration Assumption The RTK hydrographs developed from the field monitoring data for the existing system model were used to represent the inflow and infiltration (I&I) for the existing infrastructure and service areas. In addition to utilizing diurnal curves to incorporate peak dry flow, a peaking factor of 4 was applied to represent the effect of I&I for future loadings outside the existing service areas where there is no historical data is available. The assumption was that new infrastructure would meet current standards and would therefore be less susceptible to I&I. 4.3.2 Future System Analysis & CIPs The following scenarios were created for future system analysis: · Dry Weather 2030 Scenario · Wet Weather 2030 Scenario · Dry Weather 2050 Scenario · Wet Weather 2050 Scenario Table 39 shows a breakdown of the dry weather flow projections for each planning period by the system outfalls. Table 39: Breakdown of Average Dry Weather Flows by Outfalls 4.3.2.1 Near Term CIP Projects The near-term project list for Schertz provided by the City was incorporated into the existing system to create future scenarios along with future sanitary loadings. Each scenario includes all the currently planned projects that will be in place by that planning year. Table 40 lists currently planned projects (near-term) provided by the City (shown in Appendix 20). 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 63 Table 40: Near Term Projects Summary It is important to note that the pipe size was undetermined for the Cibolo West Main Trunkline. Based on the available information and hydraulic model results, LAN recommends an 18-inch pipe size for the above project. In addition, LAN received the 2021 Wastewater Collection System Master Plan for the Cibolo Creek Municipal Authority (CCMA) prepared by Kimley Horn Inc. The CCMA’s CIP projects affecting the Schertz sewer system were also incorporated into each scenario based on the planning year. 4.3.2.2 2030 CIP Growth Projects The 2030 scenario included the currently planned CIP projects for the City. To serve the new development areas happening between 2022 to 2030, LAN proposes new growth CIPs as listed in Table 41. The alignments are based on the available information regarding topographic elevations, existing roads, and engineering judgment and are to be considered as preliminary. Final alignments will be determined as part of the design process. The design criteria listed in Table 38 was used to size the new facilities. For modeling purposes, slopes for new growth CIP lines were assumed based on the TCEQ minimum slope requirement. At some locations, higher than minimum slopes were considered to prevent extra excavation. Appendix 21 shows the location of the 2030 growth CIPs. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 64 Table 41: 2030 Growth Projects Summary 4.3.2.3 Model Results Under 2030 Flows After bringing in the 2030 new growth CIPs, the model was run with predicted 2030 dry weather flows. The modeling results for this scenario are presented in Appendix 22. The results show 98% of conduits have a maximum depth to diameter (d/D) of less than 0.5. It also shows gravity lines parallel to Friesenhahn Ln and upstream of the Friesenhahn lift station having maximum d/D of greater than 0.75, and gravity lines right upstream of Riata lift station having a maximum d/D between 0.5 and 0.75. This indicates these gravity lines (i.e., with maximum d/D greater than 0.5) may not accommodate the additional capacity needs from future flows and could require upsizing. Since peak wet weather is crucial for analyzing a sewer system, the 2030 wet weather flow (average dry weather plus 5-year, 24-hour I&I) was used to determine areas that are susceptible to sanitary sewer overflows (SSOs). Note that the model shows SSOs at locations where the maximum hydraulic grade (HGL) rises above manhole rim elevations. The modeling results for this scenario are presented in Appendix 23. The results show a total of 11 manholes within the existing service areas are overflowing. Per the Capacity Deficiency Criteria listed in Table 37, the sewer system is capacity deficient at the locations where SSOs are reported by the model. 4.3.2.4 2030 CIP System Improvement Projects LAN proposes several system improvement projects listed in Table 42 to address the SSOs. In addition, Belmont Park lift station is set to go offline by 2030 per City staff. Therefore, that lift station was set inactive in the model, and gravity lines were added to bypass it. LAN also determined that the Northcliffe (Town Creek) lift station needs to upgrade to a firm capacity of 4,800 gpm to meet TCEQ requirements (refer to section 2.5.3). Appendix 24 shows the location of the 2030 system improvement projects. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 65 Table 42: 2030 System Improvement Projects Summary 4.3.2.5 2030 CCMA Recommended Projects The results of the 2030 wet weather flow scenario showed some of the CCMA’s gravity lines have capacity issues that would affect the City’s sewer system performance. LAN recommends the following system improvement projects related to CCMA’s gravity lines (listed in Table 43 and shown in Appendix 24). Although originally listed as 2041 CCMA CIPs (Projects 2030 C-1 & 2030 C-2) and as Buildout CCMA CIP (Project 2030 C-4) in the Wastewater Collection System Master Plan prepared by Kimley Horn Inc. in 2021, LAN currently recommends these CIP projects for inclusion in the 2030 planning period. Table 43: 2030 CCMA System Improvement Projects Summary 4.3.2.6 2050 CIP Growth Projects To develop the 2050 scenario, the system changes proposed for 2030 were used as the base. To serve the new development areas happening between 2030 to 2050, LAN proposes new growth CIPs listed in Table 44 and shown in Appendix 25. Similar to 2030 growth CIPs, the alignments are based on the available information regarding topographic elevations, existing roads, and engineering judgment, and final alignments will be determined as part of the design process. The design criteria listed in Table 38 were used to size the new facilities. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 66 Table 44: 2050 Growth Projects Summary In addition, Schertz Pkwy, Cover’s Cove, and Park lift stations are set to go offline by 2050 per City staff. Therefore, Cover’s Cove and Park lift stations were set inactive in the model, and gravity lines were added to bypass that lift station. Schertz Pkwy lift station will also go offline, and its flow will be conveyed to a new CCMA line which will be built by 2050. However, due to the unavailability of information about the new CCMA’s line, the Schertz Pkwy lift station was set inactive in the model and its flow was directed to a new outfall. 4.3.2.7 Model Results Under 2050 Flows After bringing in the 2050 new growth CIPs, the model was run with predicted 2050 dry weather flows. The modeling results for this scenario are presented in Appendix 26. Similar to 2030 scenario results, 97% of conduits have a maximum depth to diameter (d/D) of less than 0.5, and only 3% of gravity lines have a maximum (d/D) of greater than 0.5. Since peak wet weather is crucial for analyzing a sewer system, the 2050 wet weather flow was used to determine areas that are susceptible to overflowing. The modeling results show no manholes are overflowing indicating the 2050 system has sufficient capacity per the Capacity Deficiency Criteria listed in Table 37. Therefore, LAN does not recommend any capacity-related CIPs for the 2050 planning period. 4.3.2.8 2050 CIP System Improvement Projects LAN determined that Cypress Point lift station needs to upgrade to a firm capacity of 1,250 gpm to meet TCEQ requirements (refer to section 2.5.3). Table 45 describes 2050 system improvement projects shown in Appendix 27. Table 45: 2050 System Improvement Projects Summary 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 67 4.3.2.9 Pumping Capacity Evaluation For pumping capacity evaluation, the existing firm capacity (i.e., capacity with the largest pump off) will be compared to peak wet weather flow at each lift station. Per TCEQ requirements, peak wet weather flow should not exceed firm capacity. Table 46 shows the results of the pumping capacity evaluation. Note that this analysis has only been conducted for public existing lift stations; private lift stations have been excluded from the study. Table 46: Lift Station Capacity Evaluation As seen in Table 46, except for Cypress Point and Northcliffe lift stations, all other existing lift stations have adequate capacity for existing and future peak flows since their peak flows are less than lift station firm capacities. Per TCEQ requirement, Northcliffe lift station requires an upgrade to firm capacity of 4,500 gpm based on its 2050 peak flow of 4,485 gpm, and Cypress Point lift 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 68 station needs an upgrade to firm capacity of 1,250 gpm based on its 2050 peak flow of 1,233 gpm. Northcliffe lift station upgrade should be done as early as 2030, but Cypress Point’s upgrade can wait until 2050. 4.3.2.10 Force Main Capacity Evaluation As listed in Table 37, the hydraulic criterion for force mains is not to exceed a maximum velocity of 8 ft/s under the peak wet weather flow (average dry plus 5-year, 24-hour storm flow). Higher than 8 ft/s velocities correspond to high head loss in force mains which over time scour force main interior causing premature structural failure. Table 47 shows the results of the force main capacity evaluation. Table 47: Force Main Capacity Evaluation All existing force mains have adequate capacity for existing and future peak flows since they have velocities below the maximum criterion (8 ft/s). 4.3.3 Summary The recommendations outlined in this section were a joint effort with City personnel and LAN to identify improvements needed for the City’s sewer system. These improvements aim to address capacity limitations and accommodate the anticipated growth in the planning years of 2030 and 2050. The sewer collection system model should be maintained and updated as new projects are implemented and adjusted to address changes in development schedules. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 69 5. IMPACT FEE DEVELOPMENT 5.1 Living Unit Equivalent Living unit or service unit equivalents (LUEs) are “a standardized measure of consumption, use, generation, or discharge attributable to an individual unit of development calculated in accordance with generally accepted engineering or planning standards and based on historical data and trends applicable to the political subdivision in which the individual unit of development is located during the previous 10 years”. Standard engineering practices equate one water LUE to a single, typical residential water meter’s usage. The wastewater LUE is assumed to be 70% of a single residential water meter’s usage to account for irrigation, evaporation, and other water losses associated with the wastewater system. An analysis of the existing water and wastewater system hydraulic models determined that the water LUE is 0.17 gpm, and the wastewater LUE is 0.119 gpm. From the hydraulic water model, the total existing and future 2030 system flows for residential and “other” uses were calculated. These total flow values were divided by their respective LUE to determine the growth in each system. “Growth” in this case refers to the difference between the 2030 value and the existing value. It is important to note that the CCN boundaries for the Schertz water and wastewater system are not the same, so the growth in the respective systems is slightly different. Table 48 & Table 49 below show the process of determining the growth in LUEs for the water and wastewater systems. Table 48: Calculations for Growth in Water LUEs Growth in Water LUEs Scenario Total Flow (gpm) Living Unit Equivalent (gpm) # of LUEs Existing Residential 2,225 0.17 13,089 Existing Other 2,485 14,620 2030 Residential 3,372 19,838 2030 Other 2,545 14,971 Growth In Residential: 6,749 Growth In Other: 351 Table 49: Calculations for Growth in Wastewater LUEs Growth in Wastewater LUEs Scenario Total Flow (gpm) Living Unit Equivalent (gpm) # of LUEs Existing Business 113 0.119 951 Existing Other 3,483 29,269 2030 Business 123 1,034 2030 Other 4,332 36,403 Growth in Business: 82 Growth In Other: 7,134 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 70 5.2 Cost Data The Association for the Advancement of Cost Engineering (AACE) provides a cost estimate classification system that includes five classes of estimates. Each class has specific characteristics that indicate the level of detail of the cost estimate, with 5 being the least defined and 1 being the most defined. These classes are commonly used industry standards for engineers, contractors, and estimators. The accuracy range of an estimate narrows (becomes more accurate) as the project scope becomes more defined as shown in Figure 29 from AACE below. In the same figure, the approximate overlap of classes is shown as well in relation to the level of scope definition. Figure 29: AACE Cost Estimate Clases For this analysis, Class 4 estimating was identified as the appropriate, industry standard, estimation class. According to AACE, Class 4 estimates “are prepared for a number of purposes, such as but not limited to, detailed strategic planning, business development, project screening at more developed stages, alternative scheme analysis, confirmation of economic and/or technical feasibility and preliminary budget approval or approval to proceed to next stage”. The developed cost estimates are preliminary and rely on available information and standard preliminary engineering methods for Class 4 cost estimation. These methods were consistently applied to similar project components (e.g., pipelines, pump stations, lift stations, etc.) to facilitate comparison between different project alternatives. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 71 Cost data for the proposed CIP projects was obtained from the following sources: · TxDOT Online Bid Reports (past year) · RS Means Database · Cost Estimates from Past & Current City Projects · Cost Estimates from Past & Current LAN Projects Item costs were averaged from these sources and an inflation rate was applied to the costs for 2030 and 2050, which is discussed in detail in the following section. A 30% contingency factor was applied across all cost estimates, which reflects the range of accuracy of a Class 4 estimate. For cost components that were highly variable and unpredictable at this stage of analysis, such as developing construction documents and construction management, estimates were derived from previous project experience and included as a percentage of the total construction costs. 5.3 Inflation Rate Calculation In order to accurately capture construction prices for the future scenarios, an average yearly inflation rate was calculated and applied to the 2030 & 2050 project cost estimates. Three sources were consulted for historical inflation indexes including RS Means, Mortenson Construction Cost Indexes, and Turner Building Cost Indexes. Varying time frames of inflation were provided by these sources, but the data was not normalized to ensure that a wide range of indexes were included in the yearly inflation rate calculation. Additionally, these indexes are the average of nationwide data. Table 50 below shows the varying time frames and their associated total and yearly inflation rates. The median yearly inflation rate of this data is 3.91%, and this value was applied to the line items in the 2030 and 2050 cost estimates. See Appendix 28 for inflation rate source data. Table 50: Yearly Inflation Rate Calculations Time Frame Total Inflation Rate Yearly Inflation Rate RS Means Historical Inflation Indexes 2020 to 2024 128% 6.31% 2010 to 2024 169% 3.81% 2000 to 2024 251% 3.91% 1990 to 2024 309% 3.38% 1980 to 2024 454% 3.50% Mortenson Historical Inflation Indexes 2020 to 2023 132% 9.65% 2010 to 2023 188% 5.93% Turner Historical Inflation Indexes 2020 to 2023 117% 5.27% 2010 to 2023 172% 4.25% 2000 to 2023 231% 3.70% 1996 to 2024 272% 3.77% Average: 4.86% Median: 3.91% 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 72 5.4 Project Costs Eligibility Estimates of total construction cost for the proposed water and wastewater CIP projects were developed. However, TLGC Section 395 stipulates that only certain types of projects and only the portion of the project utilized during the 10-year planning period can be included in the impact fee eligible total. 5.4.1 Eligible Project Types There are defined items payable by the impact fee per TLGC Section 395, and these items are listed in Section 1 of this report. The proposed CIP projects were divided into “Growth” projects and “System Improvement” projects to assist in clearly identifying those projects that are eligible. Some of the projects only have a portion of the project costs listed as eligible because they serve both new growth and provide system improvements. Only the growth portions of those projects are eligible to be included in the total impact fee costs. The following types of projects are not eligible to be included in the total impact fee costs: · All 2050 Projects · Cibolo Creek Municipal Authority Projects (CCMA) In the tables below, the projects, costs and their impact fee eligible costs are shown for the Water CIP, Wastewater CIP, and the recommended CCMA System Improvement projects. Projects denoted by two asterisks indicate that only a portion of the project costs are impact fee eligible. See Appendix 29 for individual project cost estimates. 5.4.2 Project Utilization During 10-Year Planning Period This water and wastewater master plan includes three phases of projects: near term, 2030, and 2050. Only the projects within the 10-year planning period of 2020-2030 are eligible to be paid by impact fees in this analysis. TLGC also stipulates that only the portion of a project that is utilized during the 10- year period may be considered for impact fee eligibility. The utilization is determined by the following equation: % = 2030 − 2020 2050 There are some cases where proposed 2030 CIP projects utilize 100% of their build out capacity in 2030 and then in 2050 use less than the build out capacity. This occurs due to additional infrastructure being added in 2050 which takes on some of the capacity burden from those 2030 CIP projects. In these cases, the utilization is determined using the same equation as above, but with 2030 Peak Flow in the denominator: % ( ) = 2030 − 2020 2030 See Appendix 30 for utilization calculations. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 73 Table 51: Near Term Water CIP Projects Estimate of Probable Costs Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Near Term CIP System Improvement Projects NT-W1** Bubbling Springs 6" WL Replacement $763,000 27% $206,715 NT-W2 Corbett Pump Station & 3.0 MG GST $8,600,000 0% $0 NT-W3 Ware Seguin Pump Station Operational Improvement $175,000 0% $0 NT-W4 12" WL from Ware Seguin to Lower Seguin $1,538,000 0% $0 NT-W5 Fred Couples to Schwab $455,556 0% $0 NT-W6 Schwab to Eckhardt $1,600,000 0% $0 NT-W7** Graytown to Pfeil $1,550,000 69% $1,077,040 NT-W8** FM 78 Water Line Replacement $875,000 22% $194,778 NT-W9** Moonlight Meadow Dr & Lost Meadow Dr WL Replacement $3,000,000 0% $0 NT-W10** Robinhood Way WL Replacement $4,650,000 0% $0 NEAR TERM TOTAL: $23,206,556 - $1,478,532 Note: Projects denoted by ** indicate that it has both growth & system improvement components. Table 52: 2030 Water CIP Projects Estimate of Probable Costs Note: Projects denoted by ** indicate that it has both growth & system improvement components. Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Proposed 2030 CIP Growth Projects 2030-W1 12" WL from Tri-County Extension to Cibolo Valley Drive $4,788,000 100% $4,788,000 2030-W2 Raf Burnette Rd 12" WL Improvements $1,438,000 89% $1,272,934 2030-W3 8" WL from Ray Corbett Dr to Lower Seguin Rd $3,688,000 97% $3,569,245 2030-W4** Trainer Hale Rd 2" WL Replacement & 8" WL Improvement $9,850,000 93% $9,192,317 2030-W5** Boenig Dr S 6" WL Replacement & 8" WL Improvement $6,388,000 69% $4,411,757 2030-W6 Live Oak to IH-35 24" Transmission Main $32,075,000 100% $32,075,000 2030-W7 Ware Seguin Pump Station Expansion Phase 1 $5,213,000 33% $1,737,667 2030-W8 IH-10 8" WL Improvements $6,063,000 100% $6,063,000 2030 Growth Subtotal: $69,503,000 - $63,109,920 System Improvement Projects 2030-W9 PRV Installation for Proposed Southwest Pressure Plane $413,000.0 0% $0 2030-W10** River Rd 6" WL Replacement $2,325,000 58% $1,354,926 2030 System Improvement Projects Subtotal: $2,738,000 - $1,354,926 2030 TOTAL: $72,241,000 - $64,464,846 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 74 Table 53: 2050 Water CIP Projects Estimate of Probable Costs Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Proposed 2050 CIP Growth Projects 2050-W1 Corbett Pump Station Expansion $1,663,000 2050 CIP Projects are not eligible to be included in this impact fee total. 2050-W2 FM 2252 8" WL Improvements $8,800,000 2050-W3 Ware Seguin Pump Station Expansion Phase 2 $2,725,000 2050-W4 Beck St 6" WL Replacement $5,288,000 2050-W5 Raf Burnette Rd 8" WL Improvements $4,438,000 2050-W6 IH-35 Pump Station & 3.0 MG GST $42,188,000 2050-W7 IH-10 & FM 1518 8" WL Improvements $3,075,000 2050 Growth Subtotal: $68,177,000 System Improvement Projects 2050-W8 Lower Seguin Rd 8" WL Replacement $4,775,000 2050 System Improvement Projects Subtotal: $4,775,000 2050 TOTAL: $72,952,000 Table 54: Near Term Wastewater CIP Projects Estimate of Probable Costs Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Near Term CIP Growth Projects NT-S1 Town Creek Phase IV 24" - Section 1 $6,875,000 21% $1,440,972 NT-S2 Town Creek Phase IV 12" - Section 2 $2,925,000 0% $0 NT-S3 Town Creek Phase V 24" $10,425,000 23% $2,378,763 NT-S4** Upsize Lookout Line $3,838,000 20% $771,788 NT-S5** Upsize Tri County Line $2,084,800 25% $526,887 NT-S6 Cibolo West Main $16,213,000 83% $13,523,463 NT-S7 Woman Hollering Creek Lift Station, Gravity Lines, and Force Main $3,400,000 74% $2,517,091 Near Term Growth Subtotal: $45,760,800 - $21,158,965 System Improvement Projects NT SI-1 Decommission Tri County Lift Station $88,000 0% $0 NT SI-2 Decommission Corbett Lift Station $1,500,000 0% $0 NT SI-3 Decommission Sedona Lift Station & Woman Hollering Creek WWTP $175,000 0% $0 Near Term System Improvement Projects Subtotal: $1,763,000 - $0 NEAR TERM TOTAL: $47,523,800 - $21,158,965 Note: Projects denoted by ** indicate that it has both growth & system improvement components. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 75 Original 2009 master plan cost was $9,000,000 and the 2024 construction cost was $13,000,000 resulting in a difference of $3,400,000. Table 55: 2030 Wastewater CIP Projects Estimate of Probable Costs Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Proposed 2030 CIP Growth Projects 2030-S1 Hope Lane 8" Gravity Line $2,025,000 67% $1,359,153 2030-S2 Old Wiederstein Road 8" $1,338,000 5% $68,849 2030-S3 Union Pacific Railroad 8" - Section 1 $2,563,000 10% $249,210 2030-S4 Union Pacific Railroad 8" - Section 2 $400,000 12% $47,722 2030-S5 Wiederstein Road 8" $1,663,000 83% $1,372,188 2030-S6 Schaefer Road 8" - Section 1 $4,913,000 33% $1,613,509 2030-S7 Schaefer Road 8" - Section 2 $1,938,000 100% $1,938,000 2030-S8 Aranda 8" $475,000 100% $475,000 2030-S9 Weir Road 10" $2,525,000 100% $2,522,465 2030-S10 Trainer Hale Road 10" $1,038,000 100% $1,034,756 2030-S11 Ware Seguin Road 8" $3,113,000 97% $3,012,264 2030-S12 FM 1518 8" $400,000 40% $160,000 2030-S13 I-10 8" - Section 1 $2,713,000 99% $2,677,145 2030-S14 Boenig Drive 8" $2,963,000 29% $849,531 2030-S15 N Greytown Road 8" $1,275,000 52% $661,379 2030 Growth Subtotal: $29,342,000 - $18,041,171 System Improvement Projects 2030 SI-1** Friesenhahn West Line WW Upsize $8,175,000 22% $1,833,143 2030 SI-2** Fairlawn WW Upsize $1,375,000 9% $121,579 2030 SI-3** Cibolo Crossing WW Line Upsize $1,288,000 4% $46,406 2030 SI-4** Woodland Oak Drive Replacements $338,000 4% $13,741 2030 SI-5** Old Wiederstein WW Upsize $5,050,000 61% $3,099,614 2030 SI-6** Northcliffe Lift Station Upgrade $7,838,000 5% $392,686 2030 SI-7 Decommission Belmont Park Lift Station $463,000 0% $0 2030 System Improvement Projects Subtotal: $24,527,000 - $5,507,169 2030 TOTAL: $53,869,000 - $23,548,341 Note: Projects denoted by ** indicate that it has both growth & system improvement components. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 76 Table 56: 2050 Wastewater CIP Projects Estimate of Probable Costs Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion Proposed 2050 CIP Growth Projects 2050-S1 I-35 N 8" $9,088,000 2050 CIP projects are not eligible to be included in the impact fee total. 2050-S2 Friesenhahn Lane 8" $6,500,000 2050-S3 Schaefer Road 8" - Section 3 $5,713,000 2050-S4 Corbett JH 8" $2,888,000 2050-S5 Lower Seguin Road 8" $1,338,000 2050-S6 I-10 8" - Section 2 $3,338,000 2050 Growth Subtotal: $28,865,000 System Improvement Projects 2050 SI-1 Cypress Point Lift Station Upgrade $1,463,000 2050 SI-2 Decommission Schertz Parkway Lift Station $238,000 2050 SI-3 Decommission Park Lift Station $3,663,000 2050 SI-4 Decommission Cover's Cove Lift Station $238,000 2050 System Improvement Projects Subtotal: $5,602,000 2050 TOTAL: $34,467,000 Table 57: CCMA 2030 System Improvement Projects Estimate of Probable Costs Project Number Project Name Project Cost Proposed 2030 CIP CCMA System Improvement Projects 2030 C-1 Roy Richard Drive Replacements $1,588,000 2030 C-2 Valencia Lane Replacements $2,288,000 2030 C-3 Savannah Drive Replacements $12,425,000 2030 C-4 Build Out Project 25 - 36" Schertz Line $12,950,000 CCMA System Improvement Projects Total: $29,251,000 5.5 Water Meter Updates Part of the update to the impact fees included updating the water meter types and characteristics to correspond with the new meters that the City will now be utilizing. The City was previously using simple, compound, and turbine type meters. Going forward, the City will be using multi-jet and ultrasonic meters. The maximum allowable impact fees by meter size were calculated by multiplying the LUE per meter by the maximum allowable water and wastewater impact fees. Table 58 shows the difference in the existing and proposed meter characteristics. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 77 Table 58: Existing & Proposed Meter Characteristics Meter Size Meter Type Maximum Flow Rate (gpm) Normal Flow Range (gpm) Maximum Flow Rate for Continuous Duty (gpm) Existing LUE by Meter Size Proposed LUE by Meter Size 5/8" MULTI-JET 20 1-20 15 1.0 1.0 3/4" MULTI-JET 30 2-30 20 1.5 1.3 1" MULTI-JET 50 3-50 30 2.5 2.0 2" ULTRASONIC 250 0.5-250 250 10.0 16.7 3" ULTRASONIC 500 1-500 500 24.0 33.3 4" ULTRASONIC 1,000 1.5-1,000 1,000 42.0 66.7 6" ULTRASONIC 1,600 3-1,600 1,600 92.0 106.7 8" ULTRASONIC 2,800 5-2,800 2,800 80.0 186.7 10" ULTRASONIC 5,500 14-5,500 5,500 250.0 366.7 12" ULTRASONIC 5,500 14-5,500 5,500 330.0 366.7 These meter type changes affected the maximum flow rate for continuous duty for each meter size, which established the updated LUE per meter. The LUE per meter size corresponds to the equivalent impact fees for each meter size. See Appendix 31 for the new multi-jet and ultrasonic meter characteristics. 5.6 Maximum Allowable Impact Fees TLGC requires that the maximum allowable impact fee may not exceed the value of the total impact fee eligible costs (identified in Section 5.4 of this report) less the required credit that reduces the overall impact fee eligible costs, divided by the growth in LUEs. This credit to the growth-related cost component of the impact fee calculation is required under Local Government Code Chapter 395 to ensure that new service units are not double charged for impact fee related capital improvements. The credit can be determined in the following ways: · A credit for the portion of ad valorem tax and utility service revenues generated by new service units during the program period that is used for the payment of improvements, including the payment of debt, that are included in the capital improvements plan. · In the alternative, a credit equal to 50 percent of the total projected cost of implementing the capital improvements plan. 5.6.1 Credit Analysis The first method was used to calculate the credit and was applied as shown in Table 59 and Table 60. This credit calculation method was performed by the City’s financial consultant, Willdan Financial Services. According to Wildan’s report, there were seven critical assumptions made in order to determine the credits: 1) Willdan assumed a ten-year period for the calculation, FY 2025 – FY 2034, consistent with guidelines set by Chapter 395. 2) Willdan utilized Capital Improvement Plan cost estimates and percentages of each project allocable to growth developed by City staff and its consulting engineers (LAN). 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 78 3) Growth estimates were based on the latest forecasts as presented by the City’s consulting engineers (LAN). 4) Terms and interest rates for new debt forecast to be issued for growth-related improvements were based on estimates used in the City’s 2023 water and wastewater rate study. 5) Willdan is interpreting Chapter 395 so that the debt allocable to growth-related projects includes both principal and interest. 6) Current debt allocable to growth-related projects was based on estimates provided by City staff. 7) The totals represent Net Present Values of the ten-year cash flows utilizing a discount rate of 6.0%. From these assumptions, the following values were calculated: WATER Revenue Credit -- $3,365,530 WASTEWATER Revenue Credit -- $4,611,802 The full report and detailed credit calculations can be found in Appendix 32. 5.6.2 Maximum Allowable Impact Fee After the calculated credit is applied, the total impact fee eligible costs are divided by the growth in LUEs (discussed in Sections 2 & 5.1 of this report) to obtain the maximum allowable impact fee per LUE. Table 59 and Table 60 summarize the maximum allowable impact fee calculations, including credits. Table 59: Maximum Allowable Water Impact Fee Water Impact Fee Impact Fee Eligible Costs $65,943,379 Credit (Calculated: 5.1%) ($3,365,530) Total Impact Fee Eligible Costs $62,577,849 Growth in LUEs 7,100 Maximum Allowable Water Impact Fee per LUE $8,814 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 79 Table 60: Maximum Allowable Wastewater Impact Fee Wastewater Impact Fee Impact Fee Eligible Costs $44,707,306 Credit (Calculated: 8.6%) ($4,611,802) Total Impact Fee Eligible Costs $40,095,504 Growth in LUEs 7,217 Maximum Allowable Wastewater Impact Fee per LUE $5,556 As discussed in the previous section, updates were made to the meter types that the City will be using. Table 61 reflects both the update to the impact fees by meter type and the new meter characteristics. The impact fee by meter size was calculated by multiplying the proposed LUE by the maximum allowable water or wastewater impact fee for per LUE (identified in the tables above). In the last two columns of Table 61, the maximum allowable water and wastewater impact fees by meter size are presented. Table 61: Maximum Allowable Impact Fee by Meter Size Meter Size Meter Type Maximum Flow Rate for Continuous Duty (gpm) Proposed LUE Maximum Allowable Water Impact Fee Maximum Allowable Wastewater Impact Fee 5/8" MULTI-JET 15 1.0 $8,814 $5,556 3/4" MULTI-JET 20 1.3 $11,810 $7,445 1" MULTI-JET 30 2.0 $17,627 $11,112 2" ULTRASONIC 250 16.7 $146,924 $92,615 3" ULTRASONIC 500 33.3 $293,848 $185,231 4" ULTRASONIC 1,000 66.7 $587,607 $370,406 6" ULTRASONIC 1,600 106.7 $940,154 $592,639 8" ULTRASONIC 2,800 186.7 $1,645,248 $1,037,104 10" ULTRASONIC 5,500 366.7 $3,231,708 $2,037,150 12" ULTRASONIC 5,500 366.7 $3,231,708 $2,037,150 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 80 5.7 Comparison of Local Impact Fees Since the last water and wastewater impact fee update was performed in 2011, the City expressed interest in comparing the 2024 proposed fees with other municipalities and utility providers in the area. Table 62 provides a comparison of the impact fees imposed by local municipalities and utility providers, and the City of Schertz 2024 proposed impact fees. The City can decide to adopt lower impact fees than those established by this report, typically to spur more development, but should have a means to recoup the costs building the infrastructure to serve the developments. Table 62: Local Impact Fee Comparison City/Utility Total Water Wastewater Population Served (At the Time of Individual Analysis) Pflugerville (2023) $29,849 $14,713 $15,136 65,191 NBU (2022) $25,692 $19,448 $6,244 90,403 Seguin (2023) $16,558 $7,308 $9,250 29,470 Schertz (Proposed 2024) $14,369 $8,814 $5,556 45,719 SAWS (2024) $9,350 $5,987 $3,363 2,000,000 Austin (2023) $7,700 $4,800 $2,900 961,000 Boerne (2023) $7,629 $2,509 $5,120 18,232 San Marcos (2018) $6,485 $3,801 $2,684 68,217 Schertz (Current from 2011) $4,603 $2,934 $1,669 34,754 Cibolo (2021) $2,712 $1,839 $873 34,000 Sources can be found in Appendix 33. 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 81 6. LIST OF APPENDICES SECTION 2 Appendix 1 – 2018 Comprehensive Land Use Plan Appendix 2 – Zoning Map Appendix 3 - 30-Year Population Distribution Projections Appendix 4 - 30-Year Housing Distribution Projections Appendix 5 - Planned & Existing Residential Developments Comparison to Wastewater CCN Appendix 6 - Planned & Existing Residential Developments Comparison to Water CCN Appendix 7 - Planned & Existing Commercial Development Comparison to Wastewater CCN Appendix 8 - Planned & Existing Commercial Developments Comparison to Water CCN Appendix 9 - Wastewater CCN Service Area & Comprehensive Land Use Appendix 10 - Water CCN Service Area & Comprehensive Land Use SECTION 3 Appendix 11 – Near Term Water CIP Map Appendix 12 – 2030 Fire Flow Analysis Locations Appendix 13 – 2030 Water CIP Map Appendix 14 – 2050 Fire Flow Analysis Locations Appendix 15 – 2050 Water CIP Map SECTION 4 Appendix 16 – Flow Meter, Meter Basin, & Rain Gauge Location Map Appendix 17 – Dry Weather Calibration Graphs Appendix 18 – Wet Weather Calibration Graphs Appendix 19 – Existing System Evaluation Results, Surcharge, & SSO Location Maps Appendix 20 – Near Term Wastewater Growth & System Improvement Projects Appendix 21 – 2030 Wastewater System Growth Projects Appendix 22 – Max Depth to Diameter with 2030 Dry Weather Flows Appendix 23 – Sanitary Sewer Overflows with 2030 Wet Weather Flows Appendix 24 – 2030 Wastewater System Improvement Projects 2024 Water & Wastewater Impact Fee Update City of Schertz, Texas 82 Appendix 25 – 2050 Wastewater System Growth Projects Appendix 26 – Max Depth to Diameter With 2050 Dry Weather Flows Appendix 27 – 2050 Wastewater System Improvement Projects SECTION 5 Appendix 28 – Inflation Rate Calculation Sources Appendix 29 – CIP Projects Cost Estimates Appendix 30 – CIP Projects Utilization Calculations Appendix 31 – Octave Meter Specifications Appendix 32 – Willdan Revenue Credit Calculations & Summary Appendix 33 – Impact Fee Comparison Sources APPENDIX 1 - 2018 COMPREHENSIVE LAND USE PLAN !"#$53 Æÿ9003 Æÿ4061 (/09 !"#$01 Æÿ87 Æÿ2522 Æÿ284 Æÿ8151 (/09 !"#$01 Æÿ4061 Æÿ8151 Æÿ9003 Æÿ87 !"#$53 BEXARCOUNTY GUADAL U P E C O U N T Y COMAL C O U N T Y BEXARCOUNTY GUADALUPECOUNTY COMALCOUNTY SC H E R T Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T SC H E R T Z C I T Y L I M I T SCHER T Z C I T Y L I M I T SCHER T Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T SCHE R T Z C I T Y L I M I T SCHER T Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T SCHER T Z C I T Y L I M I T SCHERT Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T SCH E R T Z C I T Y L I M I T S C H E R T Z C I T Y L I M I T SCHE R T Z C I T Y L I M I T SCHER T Z E T J B O U N D A R Y S C H E R T Z E T J B O U N D A R Y SCHERTZ CITYLIMIT SC H E R T Z E T J B O U N D A R Y S C H E R T Z C I T Y L I M I T S C H E R T Z E T J B O U N D A R Y SCHER T Z E T J B O U N D A R Y S C H E R T Z E T J B O U N D A R Y SCHE R T Z E T J B O U N D A R Y SCHERTZETJBO U N D A R Y SCHERTZ C I T Y L I M I T CIBOLOSELMA CONVERSE GARDEN RIDGE UNIVERSALCITY SAN ANTONIO LIVE OAK ST. 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D R W A R E - S E G U I N L O O P M O O N L I G H T M E A D O W S D R C E D AR C R E E K D R OAKS I D E BO N A N Z A L N LAKEVIEW D R PVTR D AT SCHUETZDR CAFFEY R D CL E A R O A K A P G L N PV T R DATCO Y OTE R U N HIGH OAK BR I S B A N E W I N D Y M E A D O W S D R HIL L B R O O K R D DAV I D L A C K B L V D CONCOR D I A L N DEBBIE DR DOR E E D R BE N E K E I T H W A Y H O M E S T E AD DR CIN C H O N A T R L TONNE DR W OPIE LN D E N-OT T HIL L B E L L N O R T H D R T RIP L E L L N JETHR O L N E S C H A E F E R R D TAIL D R A G G E R L N EBER T R D HAECKER F I E L D S FR O B O E S E L N H U B E R T U S R D S C H N EID E R L N W IL D H O R S E P A S S P V T S T A T E N G E L R D S K Y L O O P CATTLEMANS L N N O R - T E X D R S T O L T E A C R E S BEY E R P A T H G E R D E S R D S PERIMETER RD RETAMAPKWY OLD GR AYTO W N RD PV T W P E R I M E T E R R D W E S T P A R K S O U T H P A R K B RIC K E L L R D GATE W A Y B L V D FLATSTO N E P A S S FIFT H S T E WASHIN G TONCIR KING S W A Y R O B I N G A T E O L D C I M A R R O N T R L NORTHW E S T THRUWAY S C H U M A N N R D N E VANSRD OLDSPANISHTRL D O U G H B O Y CIR C O L U M B I A S T A N D R E W S INNEROCTAGON P H O E NIX A V E BOLTON R D C O CONUTPALM OUTE ROCTA G O N P A R K O F FI C E A U T U M N R U N L N FOREST HOLW W I L D E R N E S S T R L M A I N C I R R Y D E N D R O A K M O N T W A Y FM2252 TR I - C O U N T Y P K W Y C H E L S E A CIR P E R SI M MON D R MORNINGGROVE G R E Y C LIF FD R C O V E R E D W A G O N F E R R Y S A G E D R R U S C H L N FAIR W A Y S D R WELCOMEDR B R U S H C R E E K D R VI C T O R IA PT BEECH TR L LONECYP R E S S A U T U M N F L O W E R TIV OLI G A R D E NS AUTU M N BR O O K C H I C K A S A W B L F BEN T T R E E D R A Z A L E A W A Y PEBBLEBEAC H CHESTNUT B A R R GR E E N R I D G E SERENERIDGEDR L I E C K S T CO P P E R G A T E Y E L L O W W O O D DR MUS T A N G CANY O N S P I C E O A K L N TR E E BR A N C H C U R L I N G P O S T D O V E M E A D O WS M O S S H O L L O W C T W O O D L A K E V W T E X AS PAL M D R TILDENTRL S H A W N E E B L F A M E R I C A N F L A G COMAN C H E P A S S FE ATH ER STO N E DR OAK BL O O M TI M B E R R O S E D R R E D R O C K P A S S IRONMILLCRK G O L F R D BUCKIN G H A M V I L LAGEST G R E E N W O O D MAIDENWAY DEER MEADOW BLVD AZTECWAY W I N D B U R N TR L S P R I N G T R E E P K W Y L O F T E D L E A F M OUNT OLYMPUS R H I N E L A N D D R PEPPER T R L C O M M U N I T Y D R BU C K S C I R FORR E S T TRL T U R N B E R R Y W A Y EVERETT LOOP IN DIA N CIR C O M A N C H E PATH L O N G H O R N R I D G E D R VISTA FAIRWAY BA T C A V E R D FIEL D B E N D G R A S S H O LL O W D R HIDDEN HILL S N AS H L E Y O A K D R A NTIETAMDR W HIT N E Y W A Y BAT C A V E L O O P C O R T E S D R R O BIN H O O D W AY HIN G E L O O P C H E R R Y T R E E D R TR A N Q U I L L N S TO R M KIN G S C E N I C V I S T A IH 35 S A C C E S S R D S P LINTER E D O A K L U C K S I D E KRIERCT PE V E R O J A N E T L N BR A N C H I N G PEA K V A L L E Y O A K Q U E E N V I C T O R I A D R S H A D O W YDUSK CANARY M EADOWDR COPPER MESA BENTBRIDGEDR C H E R O K E E B L V D PIN T O C R K CO P P E R L A K E M A P L E M E A D O WDR D O LL Y DR R A F B U R N E T T E MACARTHURWAY MIS S I O N CR K G O L L ST ANDERSON CHASE R E D I R O N C R K MIS T Y M E A D O W C A N Y O N O A K DIANA D R R I D G E M I L E O L D H A M C L I F F L A N D M ARK P A R K CHERRY GLADE STERLINGMANOR MUSTANGRDG D IS C O V E R YDR M E A D O W LA R K PVTSTAT A RMYRESIDENCE SP R U C E RID G E D R BELFORT PT FALCON MEADOW R IO VIS TA D R BA Y T H O R N E C O A S T R I D G E D R O L D E V A N S R D J A M E S A G E E D R TRUMPETCIR COMANCHECIR PEA C HTR EE LN DIX O N R I D G E D R GUNTHER G R O V E HABERSHAM S H A L L O W R D G PO N D APPL E BRENDA DR LODGE P O L E LN S A N D H I L L D R W A G O N T R A I N ENCAN T O P O I N T D R FIR S T S T E SHININ G E L K CHIPPEW A B L V D S B E Y E RST K E N T U C K Y R D G SUNCLIF F D R R I D G E EL M D R Y CANYONTRL FRANKSRD B E N T MEADOW DR G R O V E P A R K B S T HANOV E R S K Y BE L M E D E C T V A L H A L L A A S H D R W A Y W A R D P A S S DEME T E R L L O Y D S P A R K JANE ADDAMSDR C A R D I F F FAR M V I E W L O O P N LOOP 1604 E ACCESS R D PFANNSTIEL L N F M 3 0 0 9 A C C E S S R D MAT H O M LA N DING DEDEK E D R IV Y M O O N QUIET NIGHT LN S ILVE R F O X LEGEND POINTDR FAR W EST DR V A G A B O N D L N V IJIL L O O P FR A N K B A U M D R M E D U S A UL Y S S E S W E S T O N R D R O T H B E R G E R W A Y TR O P H Y O AKS D R REGA L OAKS D R G R E E N B R O O K PL A C E NOR T H V I E W DR MEADOW AR B O R C O V E R S C V ST L O U IS W A Y S N O W G O O S E HICK O R Y B E N D TONKA W A PA S S R A NDOLPH PLAZADR CO V E NTRY COVE D R ABA C C U S CT I H 1 0 E A C C E S S R D P O R T R U S H L N SEA WILLO W D R R O Y A L T R O ON DR K A U RI C L I F FS CL I F F S I D E D R R E B A C R A R Y M E A D O W T O R R E Y P I N E S ZEPHY R C V AUTUMN WELLS B O ENIGDR VASSOVW J E S S E S C I R SELDON TRL WIND SOC K LN B R O O K L I N E PARKVIE W D R HIL L S I D E T W I N S A D D L E S R O C KR U N BIR C H W O O D C I R S A N D Y RID G E C I R BU F F A L O P L A C E D R Y W O O D R A N C H M Y R T L E G L A D E R H E A S T SERVICE DR N O 1 W L A G U N A HIL L S FR E U D E N B U R G R D BISMARCKLAKE S T O N E G A T E D R R I D G E MIS T D R M O N T E S A C T R O B B I N S G L A D E SIL V E R TE R R A C E N E W N I N G R U BENSDR H A N S E L H T S UNIONTER R A C E G R E E N HE R O N PUTTER CO P P E R MO U N T A I N PVTRDAT 9305WEICHOLDRD ESTRIDTRL AB B E Y R D DAULTO N R D G SERENEHILLS SWIFTLN M A I D S T O NE C V CAN T U R A M I L L S PE G A SUSDR VILLAG EGR E E N GR E E N V A L L E Y L O O P FLATLANDTRL J O U R N E Y S W A Y C O Y O T E R U N H A M P T O N P A R K C H E R R Y H I L L R V D R 1ST A V E W KING O A K S D R S P A N I S H O A K W E S T W A Y D R E L O O P 1 6 0 4 N GUADALUPE DR HILLV I E W D R F O X F O R D R U N D R CORINTH C O R P O R A T E D R FAIR V I E W CIR FLAMING R I D G E D R N I K E C I R W A G O N W H E E L PA W L I N D R GA N D E R PA R K S H A D Y C R E E K L N MONMOUTH LEVESQUE L N ARCHER BLVD TRAPPERSRDG AP A C H E B E N D D E W D R O P L N BR I S B A N E BEN D O R O V I E J O C T MARGARITA H IL L JANOE LN V I A POSADA D R PINE V A L L E Y D R OC E A N M E A D O W D U S T Y R D G M A R B A C H L N Q U A I L W O O D R U N COLDMOUNTAIN DAVIELN TW I S T E D O A K S A G R D S C E N I C H I L L L N B R U S H TRAILLN C R E E K L O O P BL A C K S M I T H W A Y T R A I L I N GOAKS B I E D I G ER L N OUTLAW BEND PIG AL L E Y BLUEPT CIBOLO BEND VOGES PA S S VIGILANTE TRL S C E N I C L A K E D R PARK D R CATTLE C R E E K L N S A N T A C L A R A L O O P C A R R A N Z A L N BETHANY W A Y G ARDENOAK S D R A R R O W O O D P L A C E COMMUNITY CIR M E S Q U I T E W O O D S S T A L L I O N L N U L T R A LI G H T R D RIO C I B O L O WAY HOL M A N R D S T E P H E N S L N NPERIMETERRD EPE RI M E T E R R D AUTUMN AR C H PAR K L N IV Y L N HIGHGATE R D W A G O N R D R E A L R O C K R D TALKENHOR N FORESTWATERSCIR LEWIS RANCHRD P V T S T A T T H E F O R U M IH 35 N ACCESS RD PVTS T AT TH E FORUM 0 ½1 1½2¼Miles BexarCounty GuadalupeCounty ComalCounty R ural Frontage S ector Boundary Air Installation Impact Air Installation Compatible Civic, S chools Main S treet Commercial Commercial Campus Highway Commercial Industrial Industry, Technology and R and D Parks, Open S pace Agricultural Conservation Estate Neighborhood S ingle Family R esidential Multi-Family R esidential Manufactured Housing Mixed Use Neighborhood Mixed Use Core TND/TOD Transition 1% Annual-Chance Flood Event ComprehensiveL and Use Plan S chertz Municipal Boundary S chertz ETJ Boundary County Boundaries R ailroads Major R oads Minor R oads Proposed R oads Air InstallationCompatible Use Zone APZ I APZ II Clear Zone“The City of S chertz provides this Geographic Information S y stem product "as is" without any express or impliedwarranty of any kind including but not limited to the implied warranties of merchantability and fitness for a particular purpose.In no event shall The City of S chertz be liable for any special, indirect or consequential damages or any damages whatsoever arising out of or in connectionwith the use of or performance of these materials. Information published in this product could include technical inaccuracies or ty pographical errors. Periodicalchanges may be made and information may be added to the information herein. The City of S chertz may make improvements and/or changes in the product(s)described herein at any time.” Last Update: February 20, 2018 City of S chertz, GIS Coordinator: Tony McFalls, gis@schertz.com (210) 619-1184 APPENDIX 2 - ZONING MAP PVT F M 4 8 2 E P E R I M E T E R R D C R E E K R D K O E H L E R R D W P E R I M E T E R R D W E T Z R D W E S T O N R D G O L F R D G E R D E S R D S T O L T E R D F M 7 8 E ZUEHL RD B E Y E R P A T H E L B E L R D L O O P 5 3 9 E O PIE L N F M 7 8 N O R -T E X D R C O Y O T E R U N STEPHENS LN BOENIG DR B U N K E R S T D E A N R D N A B B O T T R D R A F B U R N E T T E T RIP L E L L N H U B E R T U S R D S T A P P E R R D F R O B O E S E L N V O G ES PA SS F M 7 8 E A S T O L D N A C O G D O C H E S R D PFANNSTIEL LN C A F F E Y R D F M 2 2 5 2 S C H W A B R D W E I R R D ABBEY RD D O E R R L N F A W N D R C A L E D R RETAMA PKWY M IL L E R R D LAKE VIEW DR D O L L Y D R L O O K O U T R D M A S K E R D S C H M O E K E L R D O M A R D R FM 1103 G R E E N V A L L E Y R D P I P E S T O N E ARIZPE RD T O L L E R D B O L T O N R D L O W E R S E G U I N R D G IN R D K R IE W A L D L N Y O U N G S F O R D R D S M AIN S T W A R E - S E G U IN R D E L O O P 1 6 0 4 N FIF T H S T E SHAY PASS F M 7 8 WE F M 1 5 1 8 N MID A S W IE D N E R R D IH 35 N A C C E S S R D K I S E R L N FM 1516 N H A E C K E R V IL L E R D W A L D R D F M 2 5 3 8 T R A I N E R H A L E R D C O D Y L N PFEIL RD F M 3 0 0 9 N S A N T A C L A R A R D I H 1 0 W A C C E S S R D F F S T E EVANS RD W E IL R D I H 1 0 E A C C E S S R D C I N N A B A R C T E N G E L R D M A R I O N R D SCHOENTHAL RD C O U N T R Y L N F M 2 2 5 2 IH 3 5 N A C C E S S R D FM 482 F M 7 8 E FM 482 W E IL R D W EIL R D W EIL R D W E I R R D B U N K E R S T F M 2 2 5 2 F M 2 2 5 2 W EIL R D F M 3 0 0 9 F M 7 8 P F A N N S TIE L L N PFEIL RD E FM 1518 N FM 482 H A E C K E R V IL L E R D S T O L T E R D W E T Z R D E LOOP 1604 N F M 3 0 0 9 SCHOENTHAL RD F M 2 2 5 2 B O L T O N R D E F M 1 5 1 8 N F M 4 8 2 E N G E L R D B O L T O N R D FM 2538 FM 78 PFEIL RD I H 1 0 E A C C E S S R D ZUEHL RD E F M 1 5 1 8 N F M 3 0 0 9 COYOTE RUN A R IZ P E R D FM 78 F M 2 2 5 2 I H 1 0 E A C C E S S R D F M 11 0 3 W E I L R D W E T Z R D F M 4 8 2 FM 2538 A R IZ P E R D F M 4 8 2 T O L L E R D F M 3 0 0 9 M A R I O N R D L O W E R S E G U I N R D F M 2 5 3 8 I H 3 5 N A C C E S S R D F M 2 2 5 2 E F M 1 5 1 8 N I H 1 0 E A C C E S S R D F M 1 1 0 3 E F M 1 5 1 8 N FIF T H S T E F M 7 8 W F M 4 8 2 F M 4 8 2 F M 7 8 N ABBOTT RD I H 1 0 E A C C E S S R D N A B B O T T R D FM 78 B U N K E R S T F M 3 0 0 9 F M 4 8 2 FM 2538 FM 482 H AE C K ERVILLE R D FM 482 F M 3 0 0 9 F M 7 8 W L O W E R S E G U I N R D Y O U N G S F O R D R D D E A N R D F M 3 0 0 9 FM 78 Legend Municipal_Boundary ETJ Schertz City Limit City_of_Schertz_Zoning_Districts Agricultural District Apartment/Multi-Family Residential Development Agreement (Delayed Annexation) Garden Home (Zero Lot Line) General Business General Business II Main Street Mixed Use Manufactured Home Parks Manufactured Home Subdivision Manufacturing (Heavy) Manufacturing (Light) Neighborhood Services Office and Professional Planned Development Pre-Development Public Use Single-Family Residential Single-Family Residential/Agricultural Two-Family Residential Major Thoroughfares Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220804_Schertz_Zoning_Districts.mxd City of Schertz Zoning Map .8/4/2022 0 10,0005,000 Feet Attachment 2 APPENDIX 3 - 30 YEAR POPULATION DISTRIBUTION PROJECTIONS I H 3 5 N I H 1 0 E F M 7 8 F M 3 0 0 9 F M 4 8 2 IH 35 S E F M 1 5 1 8 N F M 2 2 5 2 F M 2 5 3 8 I H 1 0 W F M 1 1 0 3 L O W E R S E G U I N R D F M 1 0 4 4 G IN R D M A R I O N R D FM 1516 N G R E E N V A L L E Y R D C R E E K R D E L O O P 1 6 0 4 N PVT B O L T O N R D L O O K O U T R D N ABBOTT RD S C H E R T Z P K W Y F M 7 8 E FM 1976 F M 7 8 W B A T C A V E R D W A L D R D I H 1 0 W A C C E S S R D M IL L E R R D IH 3 5 N A C C E S S R D K IT T Y H A W K R D WARE-SEGUIN RD W EIL R D S S A N T A C L A R A R D CIB O L O V A L L E Y D R Y O U N G S F O R D R D S T O L T E R D E N G E L R D W EI R R D B U N K E R S T S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD U L L R I C H R D SCHOENTHAL RD S C H A E F E R R D S C H W A B R D F M 4 6 5 M O R N I N G S I D E D R C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D E EVANS RD S T A P P E R R D W I E D E R S T E I N R D B E E C H T R L T O L L E R D D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D A T H E NIA N W IE D N E R R D S C H M O E K E L R D E P E R I M E T E R R D K O E H L E R R D T O E P P E R W EIN R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N B I N D S E IL L N R K L N N EVANS RD I H 1 0 E A C C E S S R D C O L U M B I A M A I N S T W P E RI M E T E R R D F O R U M R D S A S S M A N R D LIV E O A K R D A E R O A V E WALZEM RD O L D W IE D E R S T EI N R D FREUDENBURG RDWEICHOLD RD W O O D L A N D O A K S D R M A R B A C H L N G O L F R D PHOENIX AVE H A L LIE H T S O L D C I M A R R O N T R L BIS O N L N D E D E K E D R D IE T Z R D W E S T O N R D E C K H A R D T R D G I B B S -S P R A W L R D D I M R O C K CRESTWAY RD W B Y R D B L V D N S O L M S R D FIF T H S T W BINZ-ENGLEMAN RD N O R T H B L V D O A K S T N M A I N S T A L T O N B L V D K IS E R L N N E W B E R LI N R D N G R A Y T O W N R D G E R D E S R D G O T HIC D R F F S T LOOP 337 J S T W M I C H E L S O N L N M A P L E D R LAZA R PK W Y O M A R D R H O M E S T E A D P K W Y F A W N D R W BORGFELD RD B E Y E R P A T H W A VI A TI O N B L V D BALBOA DR G A R D E N RID G E D R S W A T E R L N SEA WILLOW DR S M AIN S T T U S C A N H I L L S D R T U R N IN G S T O N E H O L L Y L N F S T E D E E R C R E E K B LV D RIP P L E W A Y GREEN RD R O C K E T L N W W E T Z S T O PIE L N A S T E BLUE PT RIVER RD M A I N C I R W E L C O M E D R N O R-T E X D R C I B O L O T R L H O L L E R I N G V I N E R U S C H L N S S E G U I N R D S T E P H E N S L N R U E C K L E R D H O Y A L N G O L L S T O R T H A V E E B E R T R D T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS S T O L T E A C R E S LONE SHADOW TRL WINDBURN TRL C R E E K L O O P R A F B U R N E T T E SCHMIDT AVE A G R D LONGING TRL MORNING GROVE E S C H U L Z S T HANOVER CV B S T K IL D A R E W IL D H O R S E P A S S DONALAN DR T R I- C O U N T Y P K W Y W R I G H T A V E C E D A R C R E E K D R COPPERGATE S C E N I C HIL L L N K U S M I E R Z R D TALKENHORN J O S H S W A Y M A RIG OLD W AY STORM KING R I D G E L I N E R D T RIP L E L L N WILLOW DR B L A ZIN G S T A R T R L A B B E Y R D C E N T E R B R O O K D O E P P E N S C H M I D T R D R E G E N C Y R U N R I O L N C O R P O R A T E D R C A T T L E M A N S L N S C H N EI D E R L N BORMANN DR A S H L E Y P A R K V A L L E Y VIE W D R L O U A N N D R B R O W A R D A V E M O R G A N R U N OUTR IDER C A N O P Y B E N D S H O R T W E Y E L R D N E M E C L N R E A L R O C K R D C O V E R S C V C A F F E Y R D R E D TI P D R R U S TI C W IL L O W LIBERTY RD H I G H L A N D VIS T A Z U E H L P O S E Y P A S S G U A D A C O M A D R F A R G O E R W A Y S T A L LI O N L N O A K T E R R A C E D R J O R D A N H A E C K E R FIE L D S V E R D E P K W Y M E A D O W D R E K L E I N S T B R E E Z Y C V D A N A D R RIO VISTA DR R O S E L N P V T S T A T E N G E L R D E S T R I D T R L N O R T H S T J U S T I C E L N S U M A C L N J A S O N S W A Y H A R V E S TBELL N O R T H D R BEN C H TRL B R A H M A W A Y C O G H I L L ROYAL DR E A G L E F LI G H T IV Y L N P E C A N V E R A N O D R S A D D L E H O R N W A YSPRINGTREE B L F PI G A L L E Y E A G L E D R S T A T E B L V D A S H W O O D R D BRACKEN DR W U N L E S L N J O N S W A Y 2 N D A V E W H O M E S T E A D D R MILLER LN B L A Z E M O O N R A Y C O R B E T T D R M A Y F AIR H I N G E L O O P E L M S T T R A I L D U S T L N B E N E K E IT H W A Y H A R V E S T V W IH 35 N RA MP P R I C K L Y P E A R D R L O M A VIS T A S T KEY WEST WAY U T O P I A B L V D STANUSH RD F A W N R D G T U S A Y A N O L D M A R I O N R D I H 1 0 W R A M P B R O O K V W TALLOW WAY R E D O A K T R L AIRFOIL DR MEDUSA H O P E L N F M 7 8 W WEICHOLD RD E FM 1518 N W E T Z R D IH 35 S PFEIL RD I H 1 0 W I H 3 5 N I H 1 0 E W EIL R D W E T Z R D Y O U N G S F O R D R D H A E C K E R VIL L E R D N G R A Y T O W N R D I H 3 5 N I H 1 0 E F M 7 8 F M 3 0 0 9 F M 4 8 2 E F M 1 5 1 8 N F M 2 5 3 8 F M 2 2 5 2 I H 1 0 W F M 1 1 0 3 IH 35 S L O W E R S E G U I N R D G I N R D F M 1 0 4 4 M A R I O N R D FM 1516 N G R E E N V A L L E Y R D C R E E K R D E L O O P 1 6 0 4 N IH 3 5 N A C C E S S R D PVT B O L T O N R D N ABBOTT RD L O O K O U T R D S C H E R T Z P K W Y F M 7 8 E FM 1976 F M 7 8 W B A T C A V E R D M IL L E R R D I H 1 0 W A C C E S S R D WARE-SEGUIN RD W A L D R D W EIL R D K IT T Y H A W K R D S S A N T A C L A R A R D PAT BOOKER RD CIB O L O V A L L E Y D R Y O U N G S F O R D R D S T O L T E R D E N G E L R D W EI R R D B U N K E R S T S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD U L L R I C H R D S C H A E F E R R D S C H W A B R D F M 4 6 5 C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D SCHOENTHAL RD S T A P P E R R D M O R N I N G S I D E D R W IE D E R S T E I N R D T O L L E R D D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D A T H E NIA N W IE D N E R R D E EVANS RD S C H M O E K E L R D E P E RI M E T E R R D K O E H L E R R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N R K L N N EVANS RD B I N D S EIL L N C O L U M B I A T O E P P E R W EIN R D BEECH TRL M A I N S T W P E RI M E T E R R D F O R U M R D S A S S M A N R D LIV E O A K R D A E R O A V E O L D W I E D E R S T EI N R D WEICHOLD RD W O O D L A N D O A K S D R G O L F R D FREUDENBURG RD PHOENIX AVE H A L LIE H T S K R U E G E R C A N Y O N O L D CI M A R R O N T R L BIS O N L N M A R B A C H L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K CRESTWAY RD W B Y R D B L V D N S O L M S R D DE D E K E D R FIF T H S T W N O R T H B L V D O A K S T N M A I N S T K IS E R L N G E R D E S R D G O T HIC D R F F S T N G R A Y T O W N R D J S T W M I C H E L S O N L N G I B B S -S P R A W L R D BINZ-ENGLEMAN RD M A P L E D R LAZA R PK W Y N E W B E R LI N R D O M A R D R WALZEM RD H O M E S T E A D P K W Y F A W N D R W BORGFELD RD B E Y E R P A T H W A VI A TI O N B L V D A L T O N B L V D BALBOA DR G A R D E N RID G E D R S W ATER LN SEA WILLOW DR S M AIN S T T U S C A N H I L L S D R T U R N IN G S T O N E H O L L Y L N F S T E D E E R C R E E K B LV D R O C K E T L N W W E T Z S T O PIE L N A S T E BLUE PT RIVER RD M A I N C I R N O R-T E X D R C I B O L O T R L H O L L E R I N G V I N E R U S C H L N S S E G U I N R D S T E P H E N S L N R U E C K L E R D H O Y A L N G O L L S T O R T H A V E E B E R T R D T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS S T O L T E A C R E S C R E E K L O O P R A F B U R N E T T E A G R D E S C H U L Z S T HANOVER CV B S T K IL D A R E W IL D H O R S E P A S S DONALAN DR T R I- C O U N T Y P K W Y W R I G H T A V E C E D A R C R E E K D R COPPERGATE S C E N I C H IL L L N K U S M IE R Z R D TALKENHORN J O S H S W A Y M ARIG OLD W AY STORM KING T RIP L E L L N S I E N A W O O D S WILLOW DR B L A ZIN G S T A R T R L A B B E Y R D C E N T E R B R O O K D O E P P E N S C H M I D T R D H U B E R T U S R D R E G E N C Y R U N R I O L N C O R P O R A T E D R S C H N EI D E R L N P A R K D R A S H L E Y P A R K V A L L E Y VIE W D R L O U A N N D R B R O W A R D A V E M O R G A N R U N OUTR IDER C A N O P Y B E N D S H O R T W E Y E L R D N E M E C L N R E A L R O C K R D C O V E R S C V C A F F E Y R D R E D TI P D R R U S TI C W IL L O W LIBERTY RD H I G H L A N D VIS T A Z U E H L P O S E Y P A S S G U A D A C O M A D R F A R G O E R W A Y U N N A M E D S T S T A L LI O N L N O A K T E R R A C E D R C O L E T T E L N D R A Y T O N J O R D A N H A E C K E R FIE L D S V E R D E P K W Y M E A D O W D R E K L E I N S T B R E E Z Y C V D A N A D R RIO VISTA DR R O S E L N P V T S T A T E N G E L R D E S T R I D T R L N O R T H S T J U S T I C E L N S U M A C L N J A S O N S W A Y H A R V E S TBELL N O R T H D R BEN C H TRL B R A H M A W A Y C O G H I L L ROYAL DR E A G L E F LI G H T IV Y L N P E C A N W A G O N C R O SSIN G V E R A N O D R S A D D L E H O R N W A Y S P R I N G T R E E B L F PI G A L L E Y E A G L E D R S T A T E B L V D BRACKEN DR W U N L E S L N J O N S W A Y 2 N D A V E W MILLER LN B L A Z E M O O N R A Y C O R B E T T D R M A Y F AIR H I N G E L O O P E L M S T T R A I L D U S T L N B E N E K E IT H W A Y FARMVIEW LN H A R V E S T V W O S A G E A V E IH 35 N RAMP S T A C K S T O N E P R I C K L Y P E A R D R KEY WEST WAY DONSHIRE DR U T O P I A B L V D STANUSH RD F A W N R D G T U S A Y A N O L D M A R I O N R D I H 1 0 W R A M P B R O O K V W TALLOW WAY R E D O A K T R L AIRFOIL DR W I N G E D F O O TMEDUSA H O P E L N W EIL R D I H 1 0 E WEICHOLD RD W E T Z R D I H 3 5 N R A M P Y O U N G S F O R D R D I H 1 0 W F M 7 8 WE FM 1518 N I H 3 5 N IH 35 S W E T Z R D N G R A Y T O W N R D PFEIL RD H A E C K E R VIL L E R D Legend ETJ Population 2020 0 - 300 301 - 1,000 1,001 - 4,000 4,001 - 7,000 7,001 - 10,000 10,001 - 13,000 County Boundary Bexar Comal Guadalupe Legend ETJ Population 2050 0 - 300 300 - 1000 1000 - 4000 4000 - 7000 7000 - 10000 10000 - 15000 County Boundary Bexar Comal Guadalupe Schertz 2020 Population Distribution Schertz 2050 Population Distribution .8/4/2022010,0005,000 Feet 0 10,0005,000 Feet Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\Working Exhibits\20220804_MXD_Files\20220804_Population Projections.mxd Attachment 3 Comal Comal Bexar Guadalupe Bexar Guadalupe APPENDIX 4 - 30 YEAR HOUSING DISTRIBUTION PROJECTIONS IH 3 5 N I H 1 0 E F M 7 8 F M 3 0 0 9 F M 4 8 2 IH 35 S E F M 1 5 1 8 N F M 2 2 5 2 F M 2 5 3 8 I H 1 0 W F M 1 1 0 3 L O W E R S E G U I N R D F M 1 0 4 4 G I N R D M A R I O N R D FM 1516 N G R E E N V A L L E Y R D C R E E K R D E L O O P 1 6 0 4 N PVT B O L T O N R D L O O K O U T R D N ABBOTT RD S C H E R T Z P K W Y F M 7 8 E FM 1976 F M 7 8 W B A T C A V E R D W A L D R D I H 1 0 W A C C E S S R D M IL L E R R D IH 3 5 N A C C E S S R D K IT T Y H A W K R D WARE-SEGUIN RD W E IL R D S S A N T A C L A R A R D CIB O L O V A L L E Y D R Y O U N G S F O R D R D S T O L T E R D E N G E L R D W E I R R D B U N K E R S T S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD U L L R I C H R D SCHOENTHAL RD S C H A E F E R R D S C H W A B R D F M 4 6 5 M O R N I N G S I D E D R C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D E EVANS RD S T A P P E R R D W I E D E R S T E I N R D B E E C H T R L T O L L E R D D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D A T H E NIA N W IE D N E R R D S C H M O E K E L R D E P E R I M E T E R R D K O E H L E R R D T O E P P E R W EIN R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N B I N D S E I L L N R K L N N EVANS RD I H 1 0 E A C C E S S R D C O L U M B I A M A I N S T W P E RI M E T E R R D F O R U M R D S A S S M A N R D LIV E O A K R D A E R O A V E WALZEM RD O L D W I E D E R S T E I N R D FREUDENBURG RDWEICHOLD RD W O O D L A N D O A K S D R M A R B A C H L N G O L F R D PHOENIX AVE H A L LI E H T S O L D C I M A R R O N T R L BIS O N L N D E D E K E D R D IE T Z R D W E S T O N R D E C K H A R D T R D G I B B S -S P R A W L R D D I M R O C K CRESTWAY RD W B Y R D B L V D N S O L M S R D FIF T H S T W BINZ-ENGLEMAN RD N O R T H B L V D O A K S T N M A I N S T A L T O N B L V D K IS E R L N N E W B E R LI N R D N G R A Y T O W N R D G E R D E S R D G O T HIC D R F F S T LOOP 337 J S T W M I C H E L S O N L N M A P L E D R LAZA R PK W Y O M A R D R H O M E S T E A D P K W Y F A W N D R W BORGFELD RD B E Y E R P A T H W A V I A TI O N B L V D BALBOA DR G A R D E N RID G E D R S W A T E R L N SEA WILLOW DR S M A IN S T T U S C A N H I L L S D R T U R N I N G S T O N E H O L L Y L N F S T E D E E R C R E E K B LV D RIP P L E W A Y GREEN RD R O C K E T L N W W E T Z S T O PIE L N A S T E BLUE PT RIVER RD M A I N C I R W E L C O M E D R N O R-T E X D R C I B O L O T R L H O L L E R I N G V I N E R U S C H L N S S E G U I N R D S T E P H E N S L N R U E C K L E R D H O Y A L N G O L L S T O R T H A V E E B E R T R D T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS S T O L T E A C R E S LONE SHADOW TRL WINDBURN TRL C R E E K L O O P R A F B U R N E T T E SCHMIDT AVE A G R D LONGING TRL MORNING GROVE E S C H U L Z S T HANOVER CV B S T K IL D A R E W IL D H O R S E P A S S DONALAN DR T R I- C O U N T Y P K W Y W R I G H T A V E C E D A R C R E E K D R COPPERGATE S C E N I C H IL L L N K U S M IE R Z R D TALKENHORN J O S H S W A Y M A RIG OLD W AY STORM KING R I D G E L I N E R D T RIP L E L L N WILLOW DR B L A ZIN G S T A R T R L A B B E Y R D C E N T E R B R O O K D O E P P E N S C H M I D T R D R E G E N C Y R U N R I O L N C O R P O R A T E D R C A T T L E M A N S L N S C H N E ID E R L N BORMANN DR A S H L E Y P A R K V A L L E Y V IE W D R L O U A N N D R B R O W A R D A V E M O R G A N R U N O U T R ID ER C A N O P Y B E N D S H O R T W E Y E L R D N E M E C L N R E A L R O C K R D C O V E R S C V C A F F E Y R D R E D T I P D R R U S TI C W IL L O W LIBERTY RD H I G H L A N D VIS T A Z U E H L P O S E Y P A S S G U A D A C O M A D R F A R G O E R W A Y S T A L LI O N L N O A K T E R R A C E D R J O R D A N H A E C K E R FIE L D S V E R D E P K W Y M E A D O W D R E K L E I N S T B R E E Z Y C V D A N A D R RIO VISTA DR R O S E L N P V T S T A T E N G E L R D E S T R I D T R L N O R T H S T J U S T I C E L N S U M A C L N J A S O N S W A Y H A R V E S TBELL N O R T H D R BEN C H TRL B R A H M A W A Y C O G H I L L ROYAL DR E A G L E F LI G H T IV Y L N P E C A N V E R A N O D R S A D D L E H O R N W A Y S P R I N G T R E E B L F PI G A L L E Y E A G L E D R S T A T E B L V D A S H W O O D R D BRACKEN DR W U N L E S L N J O N S W A Y 2 N D A V E W H O M E S T E A D D R MILLER LN B L A Z E M O O N R A Y C O R B E T T D R M A Y F AIR H I N G E L O O P E L M S T T R A I L D U S T L N B E N E K E IT H W A Y H A R V E S T V W IH 35 N RA M P P R I C K L Y P E A R D R L O M A VIS T A S T KEY WEST WAY U T O P I A B L V D STANUSH RD F A W N R D G T U S A Y A N O L D M A R I O N R D I H 1 0 W R A M P B R O O K V W TALLOW WAY R E D O A K T R L AIRFOIL DR M ED USA H O P E L N F M 7 8 W WEICHOLD RD E FM 1518 N W E T Z R D IH 35 S PFEIL RD I H 1 0 W IH 3 5 N I H 1 0 E W EIL R D W E T Z R D Y O U N G S F O R D R D H A E C K E R VIL L E R D N G R A Y T O W N R D I H 3 5 N I H 1 0 E F M 7 8 F M 3 0 0 9 F M 4 8 2 E F M 1 5 1 8 N F M 2 5 3 8 F M 2 2 5 2 I H 1 0 W F M 1 1 0 3 IH 35 S L O W E R S E G U I N R D G IN R D F M 1 0 4 4 M A R I O N R D FM 1516 N G R E E N V A L L E Y R D C R E E K R D E L O O P 1 6 0 4 N IH 3 5 N A C C E S S R D PVT B O L T O N R D N ABBOTT RD L O O K O U T R D S C H E R T Z P K W Y F M 7 8 E FM 1976 F M 7 8 W B A T C A V E R D M IL L E R R D I H 1 0 W A C C E S S R D WARE-SEGUIN RD W A L D R D W E IL R D K IT T Y H A W K R D S S A N T A C L A R A R D PAT BOOKER RD CIB O L O V A L L E Y D R Y O U N G S F O R D R D S T O L T E R D E N G E L R D W E I R R D B U N K E R S T S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD U L L R I C H R D S C H A E F E R R D S C H W A B R D F M 4 6 5 C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D SCHOENTHAL RD S T A P P E R R D M O R N I N G S I D E D R W I E D E R S T E I N R D T O L L E R D D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D A T H E NIA N W IE D N E R R D E EVANS RD S C H M O E K E L R D E P E R I M E T E R R D K O E H L E R R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N R K L N N EVANS RD B I N D S E IL L N C O L U M B I A T O E P P E R W EIN R D BEECH TRL M A I N S T W P E RI M E T E R R D F O R U M R D S A S S M A N R D LIV E O A K R D A E R O A V E O L D W IE D E R S T E I N R D WEICHOLD RD W O O D L A N D O A K S D R G O L F R D FREUDENBURG RD PHOENIX AVE H A L LI E H T S K R U E G E R C A N Y O N O L D C I M A R R O N T R L BIS O N L N M A R B A C H L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K CRESTWAY RD W B Y R D B L V D N S O L M S R D D ED EK E D R FIF T H S T W N O R T H B L V D O A K S T N M A I N S T K IS E R L N G E R D E S R D G O T HIC D R F F S T N G R A Y T O W N R D J S T W M I C H E L S O N L N G I B B S -S P R A W L R D BINZ-ENGLEMAN RD M A P L E D R LAZA R PK W Y N E W B E R LI N R D O M A R D R WALZEM RD H O M E S T E A D P K W Y F A W N D R W BORGFELD RD B E Y E R P A T H W A V I A TI O N B L V D A L T O N B L V D BALBOA DR G A R D E N RID G E D R S W ATER LN SEA WILLOW DR S M AIN S T T U S C A N H I L L S D R T U R N I N G S T O N E H O L L Y L N F S T E D E E R C R E E K B LV D R O C K E T L N W W E T Z S T O P IE L N A S T E BLUE PT RIVER RD M A I N C I R N O R-T E X D R C I B O L O T R L H O L L E R I N G V I N E R U S C H L N S S E G U I N R D S T E P H E N S L N R U E C K L E R D H O Y A L N G O L L S T O R T H A V E E B E R T R D T O W N C R E E K R D D U S T Y FI E L D S VOGES PASS S T O L T E A C R E S C R E E K L O O P R A F B U R N E T T E A G R D E S C H U L Z S T HANOVER CV B S T K IL D A R E W IL D H O R S E P A S S DONALAN DR T R I- C O U N T Y P K W Y W R I G H T A V E C E D A R C R E E K D R COPPERGATE S C E N I C H IL L L N K U S M IE R Z R D TALKENHORN J O S H S W A Y M A RIG OLD W AY STORM KING T RIP L E L L N S I E N A W O O D S WILLOW DR B L A ZIN G S T A R T R L A B B E Y R D C E N T E R B R O O K D O E P P E N S C H M I D T R D H U B E R T U S R D R E G E N C Y R U N R I O L N C O R P O R A T E D R S C H N E ID E R L N P A R K D R A S H L E Y P A R K V A L L E Y VIE W D R L O U A N N D R B R O W A R D A V E M O R G A N R U N O U T R IDER C A N O P Y B E N D S H O R T W E Y E L R D N E M E C L N R E A L R O C K R D C O V E R S C V C A F F E Y R D R E D T I P D R R U S TI C W IL L O W LIBERTY RD H I G H L A N D VIS T A Z U E H L P O S E Y P A S S G U A D A C O M A D R F A R G O E R W A Y U N N A M E D S T S T A L LI O N L N O A K T E R R A C E D R C O L E T T E L N D R A Y T O N J O R D A N H A E C K E R FIE L D S V E R D E P K W Y M E A D O W D R E K L E I N S T B R E E Z Y C V D A N A D R RIO VISTA DR R O S E L N P V T S T A T E N G E L R D E S T R I D T R L N O R T H S T J U S T I C E L N S U M A C L N J A S O N S W A Y H A R V E S TBELL N O R T H D R B EN C H TRL B R A H M A W A Y C O G H I L L ROYAL DR E A G L E F LI G H T IV Y L N P E C A N W A G O N C R O S SIN G V E R A N O D R S A D D L E H O R N W A Y S P R I N G T R E E B L F PI G A L L E Y E A G L E D R S T A T E B L V D BRACKEN DR W U N L E S L N J O N S W A Y 2 N D A V E W MILLER LN B L A Z E M O O N R A Y C O R B E T T D R M A Y F AIR H I N G E L O O P E L M S T T R A I L D U S T L N B E N E K E IT H W A Y FARMVIEW LN H A R V E S T V W O S A G E A V E IH 35 N RA MP S T A C K S T O N E P R I C K L Y P E A R D R KEY WEST WAY DONSHIRE DR U T O P I A B L V D STANUSH RD F A W N R D G T U S A Y A N O L D M A R I O N R D I H 1 0 W R A M P B R O O K V W TALLOW WAY R E D O A K T R L AIRFOIL DR W I N G E D F O O TMEDUSA H O P E L N W E IL R D I H 1 0 E WEICHOLD RD W E T Z R D I H 3 5 N R A M P Y O U N G S F O R D R D I H 1 0 W F M 7 8 WE FM 1518 N I H 3 5 N IH 35 S W E T Z R D N G R A Y T O W N R D PFEIL RD H A E C K E R VIL L E R D Legend ETJ Number of Househo lds 2020 0 - 200 201 - 600 601 - 1,000 1,001 - 4,000 4,001 - 6,000 County Boundary Bexar Comal Guadalupe Legend ETJ Number of Hou seholds 2050 0- 200 201 - 600 601 - 1,000 1,001 - 4,000 4,001 - 6,000 County Boundary Bexa r Comal Guadalupe Schertz 2020 Residential Housing Distribution Schertz 2050 Residential Housing Distribution1/11/2022 .0 10,0005,000 Feet 0 10,0005,000 Feet Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\Working Exhibits\2021.08.19_TM Mxd. Files\20210831_Household Projections_Working.mxd Bexar Comal Guadelupe Bexar Comal Guadelupe APPENDIX 5 - PLANNED & EXISTING RESIDENTIAL DEVELOPMENTS COMPARISON TO WASTEWATER CCN I H 3 5 N I H 1 0 E F M 3 0 0 9 F M 7 8 F M 4 8 2 E F M 1 5 1 8 N F M 1 1 0 3 W EIL R D L O W E R S E G U I N R D F M 2 2 5 2 F M 2 5 3 8 IH 35 S I H 1 0 W FM 1516 N G R E E N V A L L E Y R D M A R I O N R D PVT I H 3 5 N A C C E S S R D S C H E R T Z P K W Y F M 7 8 E I H 1 0 E A C C E S S R D B O L T O N R D N ABBOTT RD F M 7 8 W C R E E K R D G IN R D M IL L E R R D FM 1976 W A R E - S E G U I N R D E L O O P 1 6 0 4 N C I B O L O V A L L E Y D R S T O L T E R D E N G E L R D W EI R R D B U N K E R S T L O O K O U T R D S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD S C H A E F E R R D S C H W A B R D C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D W I E D E R S T E I N R D S T A P P E R R D PAT BOOKER RD T O L L E R D D E A N R D K IT T Y H A W K R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D B A T C A V E R D S S A N T A C L A R A R D U N I V E R S A L C I T Y B L V D W IE D N E R R D N GRAYTOWN RD E P E R I M E T E R R D K O E H L E R R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N S C H M O E K E L R D N EVANS RD C O L U M B I A M A I N S T Y O U N G S F O R D R D S A S S M A N R D LIV E O A K R D M O R N I N G S I D E D R A E R O A V E SCHOENTHAL RD O L D W I E D E R S T E I N R D WEICHOLD RD W O ODLAND OAKS DR G O L F R D H A L LIE H T S B IS O N L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K C U R TIS S A V E W B Y R D B L V D FREUDENBURG RD FIF T H S T W N O R T H B L V D O A K S T N M A I N S T K IS E R L N I H 1 0 W A C C E S S R D O L D C I M A R R O N T R L G E R D E S R D G O T H I C D R F F S T L A U R A H T S J S T W SCENIC LAKE DR E L B E L R D GREAVES LN M A P L E D R F O U R T H S T E W A L D R D L A Z A R P K W Y E A VI A TI O N B L V D O M A R D R H O M E S T E A D P K W Y I K E L N F A W N D R W B O R G F E L D R D B E Y E R P A T H W I N N A V E H S T W P L A N E L N SEA WILLOW DR C O Y L N S M AIN S T F O R U M R D W A H L L N T U R N I N G S T O N E N SEGUIN RD H O L L Y L N M A R IL Y N D R H O L M A N R D F S T E D E E R C R E E K B LV D N S O L M S R D R O C K E T L N O PIE L N A S T E L O O P 5 3 9 E T H O R N T O N L N R IV E R R D MAIN CIR N O R - T E X D R CIB O L O T R L H O L L E R I N G VI N E R U S C H L N C S T E S S E G U I N R D STEPHENS LN S T A TI O N S T A N T L E R D R F S T W BALBOA DR H O Y A L N P E C A N D R PHOENIX AVE S C H M U C K S R D T H I R D S T W T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS CORONADO BLVD P A T S Y D R C R E S T W A Y R D H S T E C H E R R Y T R E E D R PARKLANDS W AY C O D Y L N G L O XI N I A D R VAGABOND LN R A F B U R N E T T E N E W B E R LI N R D D W L N B E L M O N T P K W Y 1 S T S T E HANOVER CV B S T IH 35 S A C C ESS R D D ST E B Y R D B L V D K IL D A R E DONALAN DR T R I- C O U N T Y P K W Y T O N K A W A P A S S V A L H A L L A A U T H O R IT Y L N COPPERGATE C A V A N S I L V E R W I N G S C E N IC HIL L L N SCHUETZ DR O L D G R A Y T O W N R D K U S M I E R Z R D WINDSO C K LN F R I E S E N H A H N L N O L D HIG H W AY 81 J O S H S W A Y M A R I G O L D W A Y C I R C L E O A K D R S T O R M K I N G 1 S T S T T RIP L E L L N S PERIMETER RD WILLOW DR CYPRESS PT B L A ZIN G S T A R T R L A B B E Y R D D O E P P E N S C H M I D T R D PARKVIEW DR H U B E R T U S R D R E G E N C Y R U N MARIETTA LN R I O L N C O R P O R A T E D R W I N B U R N A V E S C H N EI D E R L N W IL L O W V W F R O B O E S E L N B R IS C O R D A S H L E Y P A R K V A L L E Y VIE W D R W S C H A E F E R R D K I N G S W A Y B R O W A R D A V E M O R G A N R U N C A N O P Y B E N D S H O R T W E Y E L R D B E C K S T P E C O S P T F R IT Z W A Y IRONMILL CRK K N E U P P E R R D N E M E C L N B R U SH TR AIL B EN D R E A L R O C K R D C O V E R S C V U L T R A LI G H T R D C A F F E Y R D R E D T I P D R H A R V E S T B E N D R U S TI C W IL L O W LIBERTY RD I S T E L O T U S P A R K T R IT O N P O S E Y P A S S G U A D A C O M A D R M E A D O W L A R K CATTLE CREEK LN A SIA G O AUTUMN RUN LN U N N A M E D S T E E V A N S R D C O L E T T E L N L O W E R V A L L E Y L N D R A Y T O N H A E C K E R FI E L D S V E R D E P K W Y L O S T M E A D O W S D R HINGE PATH B O R G F E L D R D N A C O G D O C H E S L O O P C R E S T O A K D R ROSE LN P V T S T A T E N G E L R D L O O P 5 3 9 W T R O Y L N J U S T I C E L N E A G L E V A L L E Y S T S U M A C L N J A S O N S W A Y F O U R O A K S L N S S O L M S R D D O B I E B L V D C I N C H O N A T R L B E L L N O R T H D R VIC T O R IA P T SCENIC D R C Y L A M E N W IL L O W B L F B R A H M A W A Y M I L L S T DAVIE LN SIL O S T ROYAL DR IV Y L N WATER W OOD DR B L U E B E L L D R M E S A V E R D E W IN K L E R T R L S A D D L E H O R N W A Y K I P P E R A V E WOMAN HOLLERING RD IVY JADE S P R I N G T R E E B L F S A F A R I D R P I G A L L E Y E A G L E D R D E N - O T T HIL L A S H W O O D R D BACALL WAY OAK BLOOM B R O O K L I N E MILLER LN COPPER CV H A N A L N R A Y C O R B E T T D R T U R Q U O IS E T A T E S D R M O U N T O L Y M P U S IVY HORN LIE C K C V M I N E R A L S P G S C I B O L O L N TI M B E R S P G S J O N A S D R T R I P L E C R O W N C O L O N Y S E N N A HIL L S D R R E D IR O N T R A I L D U S T L N GAGE PARK M E S Q U IT E W O O D S B E N E K EIT H W A Y A V E N U E B O L D E M O S S P I N G W A Y PVT RD AT 5890 FM 1516 N FARMVIEW LN C I T A D E L P E A K IH 35 N RA MP T E X A S V A L L E Y M E A D O W L N P R I C K L Y P E A R D R L U C K S I D E SHERRI DR C O V E T R L K O V E L N G R A N D V I S T A B L U E S A G E L N STANUSH RD O Z U N A D R A L A M O P K W Y S I O U X C I R B E T H A N Y W A Y L A S C I M A S D R O A K R D G I H 1 0 W R A M P B R O O K V W S I L V E R B U C K L E M A X F LI D R S T O N E B R O O K D R SAHARA WOODS P E R S I A D R I S T W R E D O A K T R L A R R O Y O V E R D E C A T T L E R U N L I G U R I A D R L O O K O V E R B A Y S H A D O W Y D U S K C O L T T R A I L JEANETTE DR GULF ST T U M B L E B R O O K A M A R Y L LI S H A L LIE L O O P F A W N P A S S R I C H M O N D D R B RITE R D TILDEN TRL I R O L A D R H A L LIE VIE W H O U S T O N D R S U N R I D G E D R M A Y F L O W E R R U S TI C A C R E S P IL O T P T L A N D M A R K O A K RHODE DR M C C O Y L N CONNELL POND ROSALINA LOOP H O P E L N K A Y L A L N C O LIN A W A Y A N D R E W S A V E F R E A D L N S TIL L B R O O K L N P E V E R O P A R K V A L L E Y D R IDAMARIE LENO WAY P I N S E E K E R L I A N A W I L L O W R U N P A T R I C K H E N R Y MALDEN DR PARRY PATH SAVERNE WAY K A U R I C L I F F S C A N T E R B U R Y H IL L R A W E A V E G L E N C V P O R T R U S H L N H I D D E N K N O L L B A R T E N H EIM D R RUSTIC TRL P A T H F I N D E R M U S T A N G V A L L E Y K L EIN CI R LUCILLE N E W N I N G J U LI A N P T C A N D Y L N G R E E N S H I R E D R R H E A S T N O T TIN G S HIR E G I N S B E R G D R S A D D L E S P O K E C I B O L O X I N G M E D I A T O R R U N C I B O L O T O L L E R D T I F F A N Y L N SHAY PASS T H U R B E R D R A B E R C O R N Q U A K E R R D G H E A V E N L Y V W GAGE CONNELL IV Y D O V E R O T H A U D R J E S S E S C I R IH 35 S Y O U N G S F O R D R D I H 1 0 W W E IL R D O A K S T K N E U P P E R R D W E T Z R D N M A I N S T I H 3 5 N I H 1 0 E PFEIL RD E FM 1518 N F M 7 8 W S C H A E F E R R D W E T Z R D S P E RI M E T E R R D KUSMIERZ RD H A E C K E R VIL L E R D N G R A Y T O W N R D Schertz Planned and Existing Residential DevelopmentsComparison to Wastewater CCN Service Area 0 10,0005,000 Feet 8/8/2022 Legend SchertzWW_CCN_Boundary Schertz City Limit ETJ Multi-Family Residential Development Planned and Existing Residential Subdivisions Maximum Housing Units 0 - 5 6 - 25 26 - 75 76 - 100 101 - 200 201 - 300 301 - 400 401 - 1050 Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220527_Residential_SewerCCN.mxd . Attachment 5 Saddlebrook Sterling Grove Oakmont Place Carmel Ranch Graytown CrossvineModule III Parklands &Parklands II APPENDIX 6 - PLANNED & EXISTING RESIDENTIAL DEVELOPMENTS COMPARISON TO WATER CCN I H 3 5 N F M 3 0 0 9 F M 7 8 I H 1 0 E F M 4 8 2 F M 1 1 0 3 E F M 1 5 1 8 N W E IL R D L O W E R S E G U I N R D F M 2 2 5 2 IH 35 S F M 2 5 3 8 E LOOP 1604 N I H 1 0 W FM 1516 N G R E E N V A L L E Y R D M A R I O N R D I H 3 5 N A C C E S S R D S C H E R T Z P K W Y F M 7 8 E B O L T O N R D I H 1 0 E A C C E S S R D F M 7 8 W W A R E - S E G U I N R D N A B B O T T R D FM 1976 C I B O L O V A L L E Y D R C R E E K R D G IN R D S T O L T E R D E N G E L R D W EI R R D B U N K E R S T S A V A N N A H D R L O O K O U T R D C O U N T R Y L N Z U E H L R D PFEIL RD S C H A E F E R R D S C H W A B R D C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D A R IZ P E R D W I E D E R S T EI N R D T O L L E R D M IL L E R R D PAT BOOKER RD D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D PVT H A E C K E R VIL L E R D M A S K E R D W I E D N E R R D K IT T Y H A W K R D N GRAYTOWN RD E P E R I M E T E R R D K O E H L E R R D U N I V E R S A L C I T Y B L V D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N B A T C A V E R D N E V A N S R D R O N R D C O L U M B I A M A I N S T W P E R I M E T E R R D S A S S M A N R D LIV E O A K R D SCHOENTHAL RD A E R O A V E S C H M O E K E L R D O L D W I E D E R S T EI N R D WEICHOLD RD W O O DLAND O AKS DR G O L F R D S T A P P E R R D H A L LIE H T S Y O U N G S F O R D R D B IS O N L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K C U R TIS S A V E W B Y R D B L V D W A L D R D FIF T H S T W N O R T H B L V D O A K S T M O R N I N G S I D E D R N M A I N S T K IS E R L N G E R D E S R D G O T H I C D R F F S T L A U R A H T S IH 35 S A C C ESS R D J S T W SCENIC LAKE DR E L B E L R D GREAVES LN M A P L E D R S S A N T A C L A R A R D F O U R T H S T E L A Z A R P K W Y E A VI A TI O N B L V D O L D C I M A R R O N T R L O M A R D R H O M E S T E A D P K W Y I K E L N F A W N D R W B O R G F E L D R D N S O L M S R D B E Y E R P A T H W A V I A TI O N B L V D W I N N A V E H S T W I H 1 0 W A C C E S S R D P L A N E L N SEA WILLOW DR C O Y L N S M AI N S T W A H L L N T U R N I N G S T O N E N SEGUIN RD H O L L Y L N M A R IL Y N D R F S T E D E E R C R E E K B LV D R O C K E T L N O PIE L N A S T E L O O P 5 3 9 E FREUDENBURG RD T H O R N T O N L N R IV E R R D MAIN CIR N O R - T E X D R C IB O L O T R L H O L L E R I N G V I N E R U S C H L N C S T E S S E G U I N R D STEPHENS LN S T A TI O N S T A N T L E R D R F S T W H O Y A L N P E C A N D R S C H M U C K S R D T H I R D S T W T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS H S T E H O L M A N R D C H E R R Y T R E E D R PARKLANDS W AY C O D Y L N G L O XI N I A D R VAGABOND LN R A F B U R N E T T E D W L N B E L M O N T P K W Y 1 S T S T E F O R U M R D HANOVER CV B S T D ST E B Y R D B L V D K IL D A R E BALBOA DR DONALAN DR T R I- C O U N T Y P K W Y V A L H A L L A CRESTW AY RD A U T H O RIT Y L N COPPERGATE C A V A N S I L V E R W I N G S C E N IC HIL L L N SCHUETZ DR WINDSOCK LN F R I E S E N H A H N L N O LD HIG H W AY 81 J O S H S W A Y M A R I G O L D W A Y C I R C L E O A K D R S T O R M K I N G 1 S T S T T RIP L E L L N S PERIMETER RD WILLOW DR CYPRESS PT B L A ZIN G S T A R T R L A B B E Y R D D O E P P E N S C H M I D T R D PARKVIEW DR H U B E R T U S R D R E G E N C Y R U N MARIETTA LN R I O L N C O R P O R A T E D R W I N B U R N A V E S C H N EI D E R L N W IL L O W V W F R O B O E S E L N B R IS C O R D A S H L E Y P A R K V A L L E Y VIE W D R T O N K A W A P A S S W S C H A E F E R R D K I N G S W A Y J S T E B R O W A R D A V E M O R G A N R U N C A N O P Y B E N D S H O R T W E Y E L R D B E C K S T P E C O S P T F R IT Z W A Y IRONMILL CRK K N E U P P E R R D N E M E C L N F O U R T H S T W B R US H TR AIL BEN D R E A L R O C K R D C O V E R S C V U L T R A LI G H T R D C A F F E Y R D R E D TI P D R ATHENIAN H A R V E S T B E N D R U S TI C W IL L O W LIBERTY RD I S T E L O T U S P A R K T R IT O N P O S E Y P A S S G U A D A C O M A D R CATTLE CREEK LN A SIA G O U N N A M E D S T L O W E R V A L L E Y L N D R A Y T O N H A E C K E R FIE L D S V E R D E P K W Y L O S T M E A D O W S D R HINGE PATH B O R G F E L D R D N A C O G D O C H E S L O O P C R E S T O A K D R ROSE LN P V T S T A T E N G E L R D L O O P 5 3 9 W T R O Y L N J U S T I C E L N E A G L E V A L L E Y S T S U M A C L N J A S O N S W A Y F O U R O A K S L N S S O L M S R D D O B I E B L V D C I N C H O N A T R L B E L L N O R T H D R VIC T O R IA P T SCENIC D R C Y L A M E N W IL L O W B L F B R A H M A W A Y M I L L S T DAVIE LN S IL O S T ROYAL DR IV Y L N B L U E B E L L D R M E S A V E R D E W IN K L E R T R L S A D D L E H O R N W A Y WOMAN HOLLERING RD IVY JADE S P R I N G T R E E B L F S A F A R I D R E E V A N S R D P I G A L L E Y B A T C A V E L O O P E A G L E D R D E N- O T T HIL L A S H W O O D R D OAK BLOOM B R O O K L I N E MILLER LN COPPER CV H A N A L N A N T H E M L N R A Y C O R B E T T D R T U R Q U O I S E T A T E S D R M O UNT OLYM PUS ANN DR IVY HORN LIE C K C V M I N E R A L S P G S CORDOBA DR C I B O L O L N TI M B E R S P G S J O N A S D R T R I P L E C R O W N C O L O N Y R E D IR O N E L M S T T R A I L D U S T L N GAGE PARK M E S Q U IT E W O O D S B E N E K E IT H W A Y O L D E M O S S P I N G W A Y HIC K O R Y B E N D C I T A D E L P E A K IH 35 N RAMP T E X A S V A L L E Y M E A D O W L N P R I C K L Y P E A R D R L U C K S I D E SHERRI DR C O V E T R L K O V E L N G R A N D V I S T A B L U E S A G E L N O Z U N A D R A L A M O P K W Y S I O U X C I R B E T H A N Y W A Y L A S C I M A S D R O A K R D G B R O O K V W S I L V E R B U C K L E M A X F LI D R S T O N E B R O O K D R P E R S I A D R T E A K W O O D L N I S T W R E D O A K T R L A R R O Y O V E R D E C A T T L E R U N L I G U R I A D R L O O K O V E R B A Y S H A D O W Y D U S K A U T U M N H O L W C O L T T R A I L GULF ST T U M B L E B R O O K W I N D I N G T R L A M A R Y L LIS H A L LIE L O O P F A W N P A S S R I C H M O N D D R B RITE R D TILDEN TRL I R O L A D R H A L LIE VIE W S U N R I D G E D R M A Y F L O W E R R U S TI C A C R E S P IL O T P T L A N D M A R K O A K B R I C K E L L R D RHODE DR M C C O Y L N CONNELL POND H O P E L N K A Y L A L N C O LIN A W A Y F R E A D L N R O B E R T S T E V E N S A IL E R O N D R S TIL L B R O O K L N P E V E R O P A R K V A L L E Y D R P L A N T E R S P A S S IDAMARIE LENO WAY P I N S E E K E R L I A N A W I L L O W R U N T A P W O O D L N SAVERNE WAY ORO VIEJO CT K A U R I C L I F F S C A N T E R B U R Y H IL L R A W E A V E G LE N C V P O R T R U S H L N H I D D E N K N O L L B A R T E N H EIM D R RUSTIC TRL P A T H F I N D E R M U S T A N G V A L L E Y K L EIN C IR MISTY MEADOW N E W N I N G J U LI A N P T G A N D E R PA R K LI N C O L N D R C A N D Y L N G R E E N S H I R E D R R H E A S T P O S E I D O N N O T TIN G S HIR E A U T U M N A R B O R G I N S B E R G D R S A D D L E S P O K E C I B O L O X I N G M E D I A T O R R U N C I B O L O T O L L E R D T I F F A N Y L N SHAY PASS T H U R B E R D R A B E R C O R N BARK W OOD Q U A K E R R D G H E A V E N L Y V W GAGE CONNELL IV Y D O V E R O T H A U D R A L A B A S T E R E L G I N P A R K J E S S E S C I R M E A D O W V W A S T W I H 1 0 E K N E U P P E R R D W E T Z R D IH 35 N R A M P N M A I N S T F M 7 8 W E FM 1518 N K N E U P P E R R D S C H A E F E R R D I H 3 5 N S P E RI M E T E R R D O A K S T PFEIL RD W E T Z R D H A E C K E R V IL L E R D IH 35 S I H 1 0 W N G R A Y T O W N R D Y O U N G S F O R D R D Schertz Planned and Existing Residential DevelopmentsComparison to Water CCN Service Area 0 10,0005,000 Feet 8/8/2022 Legend Schertz_Water_CCN_Service_Area Schertz City Limit ETJ Multi-Family Residential Development Planned and Existing Residential Subdivisions Maximum Housing Units 0 - 5 6 - 25 26 - 75 76 - 100 101 - 200 201 - 300 301 - 400 401 - 1050 Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220527_Residential_WaterCCN.mxd . Parklands &Parklands II Saddlebrook Sterling Grove Carmel Ranch Attachment 6 Oakmont Place CrossvineModule III Graytown APPENDIX 7 - PLANNED & EXISTING COMMERCIAL DEVELOPMENTS COMPARISON TO WASTEWATER CCN I H 3 5 N I H 1 0 E F M 3 0 0 9 F M 7 8 F M 4 8 2 E F M 1 5 1 8 N F M 1 1 0 3 W EIL R D L O W E R S E G U I N R D F M 2 5 3 8 G R E E N V A L L E Y R D IH 35 S F M 2 2 5 2 I H 1 0 W FM 1516 N M A R I O N R D PVT G I N R D B O L T O N R D S C H E R T Z P K W Y F M 7 8 E F M 7 8 W C R E E K R D N A B B O T T R D I H 3 5 N A C C E S S R D I H 1 0 E A C C E S S R D W A R E - S E G U I N R D M IL L E R R D FM 1976 C IB O L O V A L L E Y D R S T O L T E R D E N G E L R D W E I R R D B U N K E R S T E L O O P 1 6 0 4 N S A V A N N A H D R R O N R D C O U N T R Y L N Z U E H L R D PFEIL RD S C H A E F E R R D L O O K O U T R D S C H W A B R D C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D W E T Z R D S S A N T A C L A R A R D A R IZ P E R D W I E D E R S T E I N R D S T A P P E R R D T O L L E R D D E A N R D P F A N N S TIE L L N BOENIG DR T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D W IE D N E R R D PAT BOOKER RD N GRAYTOWN RD S C H M O E K E L R D E P E R I M E T E R R D K O E H L E R R D Y O U N G S F O R D R D O L D N A C O G D O C H E S R D F M 7 8 E A S T K IT T Y H A W K R D D O E R R L N N EVANS RD U L L R IC H R D M O R N I N G S I D E D R C O L U M B I A M A I N S T SCHOENTHAL RD S A S S M A N R D LIV E O A K R D A E R O A V E O L D W I E D E R S T E I N R D WEICHOLD RD W O O DLAND O AKS DR B A T C A V E R D G O L F R D H A L LIE H T S I H 1 0 W A C C E S S R D W A L D R D B IS O N L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K C U R TIS S A V E W B Y R D B L V D FIF T H S T W N O R T H B L V D O A K S T FREUDENBURG RD N M A I N S T K IS E R L N G E R D E S R D G O T H I C D R F F S T L A U R A H T S J S T W SCENIC LAKE DR E L B E L R D GREAVES LN M A P L E D R F O U R T H S T E N S O L M S R D L A Z A R P K W Y E A VI A TI O N B L V D O M A R D R H O M E S T E A D P K W Y I K E L N F A W N D R W B O R G F E L D R D B E Y E R P A T H W AVIATION BLVD W I N N A V E H S T W P L A N E L N SEA WILLOW DR C O Y L N S M AI N S T W A H L L N T U R N I N G S T O N E N SEGUIN RD H O L L Y L N M A R IL Y N D R H O L M A N R D F S T E D E E R C R E E K B LV D R O C K E T L N O P IE L N A S T E L O O P 5 3 9 E T H O R N T O N L N RIV E R R D MAIN CIR N O R - T E X D R CIB O L O T R L H O L L E R I N G V I N E R U S C H L N C S T E S S E G U I N R D STEPHENS LN S T A TI O N S T A N T L E R D R F S T W H O Y A L N P E C A N D R S C H M U C K S R D T H I R D S T W T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS N PERIMETER RD H S T E C H E R R Y T R E E D R PARKLANDS W AY C O D Y L N G L O X I N I A D R VAG A B OND LN R A F B U R N E T T E D W L N B E L M O N T P K W Y 1 S T S T E HANOVER CV B S T D ST E B Y R D B L V D K IL D A R E W W E T Z S T DONALAN DR T R I- C O U N T Y P K W Y V A L H A L L A A U T H O RIT Y L N IH 35 S A C C ESS R D COPPERGATE C A V A N S I L V E R W I N G O A K S I D E S C E NI C H IL L L N SCHUETZ DR K U S M I E R Z R D WI NDS OCK L N F R IE S E N H A H N L N O L D HIG H W AY 81 J O S H S W A Y M A R I G O L D W A Y C I R C L E O A K D R S T O R M K I N G 1 S T S T T RIP L E L L N S PERIMETER RD CYPRESS PT B L A ZIN G S T A R T R L A B B E Y R D D O E P P E N S C H M I D T R D PARKVIEW DR N E W B E R LI N R D H U B E R T U S R D R E G E N C Y R U N MARIETTA LN R I O L N C O R P O R A T E D R W I N B U R N A V E PHOENIX AVE S C H N EI D E R L N W IL L O W V W F R O B O E S E L N B R I S C O R D A S H L E Y P A R K V A L L E Y VIE W D R W S C H A E F E R R D K I N G S W A Y B R O W A R D A V E M O R G A N R U N C A N O P Y B E N D S H O R T W E Y E L R D B E C K S T P E C O S P T F R IT Z W A Y OLD G R AYT O W N R D K N E U P P E R R D N E M E C L N B R U SH TR AIL B EN D R E A L R O C K R D C O V E R S C V U L T R A LI G H T R D C A F F E Y R D R E D TI P D R H A R V E S T B E N D R U S TI C W IL L O W LIBERTY RD I S T E L O T U S P A R K T R IT O N P O S E Y P A S S G U A D A C O M A D R CATTLE CREEK LN A SIA G O AUTUMN RUN LN U N N A M E D S T C O L E T T E L N L O W E R V A L L E Y L N D R A Y T O N H A E C K E R FIE L D S V E R D E P K W Y L O S T M E A D O W S D R HINGE PATH B O R G F E L D R D N A C O G D O C H E S L O O P C R E S T O A K D R ROSE LN P V T S T A T E N G E L R D S E I D E L S T L O O P 5 3 9 W T R O Y L N J U S T I C E L N E A G L E V A L L E Y S T S U M A C L N J A S O N S W A Y F O U R O A K S L N S S O L M S R D D O B I E B L V D C I N C H O N A T R L B E L L N O R T H D R VI C T O R I A P T SCENIC D R C Y L A M E N W IL L O W B L F B R A H M A W A Y M I L L S T DAVIE LN SIL O S T ROYAL DR IV Y L N B L U E B E L L D R M E S A V E R D E W IN K L E R T R L S A D D L E H O R N W A Y K I P P E R A V E WOMAN HOLLERING RD IVY JADE S P R I N G T R E E B L F S A F A R I D R PI G A L L E Y E A G L E D R D E N - O T T HIL L A S H W O O D R D W U N L E S L N OAK BLOOM B R O O K L I N E MILLER LN COPPER CV H A N A L N R A Y C O R B E T T D R T U R Q U O IS E T A T E S D R IVY HORN LIE C K C V M I N E R A L S P G S C I B O L O L N TI M B E R S P G S J O N A S D R T R I P L E C R O W N C O L O N Y R E D IR O N T R A I L D U S T L N GAGE PARK M E S Q U IT E W O O D S B E N E K EIT H W A Y O L D E M O S S P I N G W A Y PVT RD AT 5890 FM 1516 N C I T A D E L P E A K IH 35 N RA MP T E X A S V A L L E Y M E A D O W L N E E V A N S R D TITAN P R I C K L Y P E A R D R L U C K S I D E SHERRI DR C O V E T R L K O V E L N G R A N D V I S T A B L U E S A G E L N O Z U N A D R A L A M O P K W Y S I O U X C I R B E T H A N Y W A Y O A K R D G C A R R A N Z A L N I H 1 0 W R A M P B R O O K V W S I L V E R B U C K L E M A X F LI D R S T O N E B R O O K D R SAHARA WOODS P E R S I A D R I S T W R E D O A K T R L A R R O Y O V E R D E C A T T L E R U N L I G U R I A D R L O O K O V E R B A Y S H A D O W Y D U S K D E M ETE R S U N S E T C V C O L T T R A I L JEANETTE DR GULF ST L A H M A V E T U M B L E B R O O K A M A R Y L LIS H A L LIE L O O P F A W N P A S S SCARLET CRK R I C H M O N D D R B RITE R D TILDEN TRL I R O L A D R H A L LIE VIE W H O U S T O N D R S U N R I D G E D R M A Y F L O W E R R U S TI C A C R E S P IL O T P T L A N D M A R K O A K RHODE DR M C C O Y LN CONNELL POND ROSALINA LOOP H O P E L N K A Y L A L N A N D R E W S A V E F R E A D L N S TIL L B R O O K L N P E V E R O P A R K V A L L E Y D R IDAMARIE T R A N Q U I L L N LENO WAY P I N S E E K E R L I A N A W I L L O W R U N P A T R I C K H E N R Y MALDEN DR SAVERNE WAY K A U R I C L I F F S C A N T E R B U R Y H IL L R A W E A V E G LE N C V P O R T R U S H L N H I D D E N K N O L L B A R T E N H EIM D R RUSTIC TRL P A T H F I N D E R M U S T A N G V A L L E Y K L EI N CIR LUCILLE N E W N I N G J U LI A N P T C A N D Y L N G R E E N S H I R E D R R H E A S T P O S E I D O N N O T TIN G S HIR E G I N S B E R G D R S A D D L E S P O K E C I B O L O X I N G M E D I A T O R R U N C I B O L O T O L L E R D T I F F A N Y L N SHAY PASS T H U R B E R D R A B E R C O R N Q U A K E R R D G H E A V E N L Y V W GAGE CONNELL I V Y D O V E R O T H A U D R J E S S E S C I R N M A I N S T E FM 1518 N Y O U N G S F O R D R D F M 7 8 W I H 1 0 W IH 35 S O A K S T S P E RI M E T E R R D W E IL R D W E T Z R D I H 3 5 N I H 1 0 E PFEIL RD S C H A E F E R R D W E T Z R D H A E C K E R VIL L E R D WEICHOLD RD Schertz Planned and Existing Commericial Developments Comparison to Wastewater CCN Service Area 0 10,0005,000 Feet 8/16/2022 Legend Schertz Wastewater CCN Service Area Schertz City Limit ETJ Commercial Parcels Planned and Existing Commercial Properties Commercial Parcels Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220531_Commercial-SewerCCN.mxd . Attachment 7 APPENDIX 8 - PLANNED & EXISTING COMMERCIAL DEVELOPMENTS COMPARISON TO WATER CCN I H 3 5 N F M 3 0 0 9 I H 1 0 E F M 7 8 F M 4 8 2 E F M 1 5 1 8 N F M 1 1 0 3 W E IL R D F M 2 2 5 2 L O W E R S E G U I N R D F M 2 5 3 8 IH 35 S E L O O P 1 6 0 4 N FM 1516 N I H 1 0 W G R E E N V A L L E Y R D I H 3 5 N A C C E S S R D M A R I O N R D S C H E R T Z P K W Y F M 7 8 E FM 1976 N A B B O T T R D B O L T O N R D W A R E - S E G U I N R D F M 7 8 W C IB O L O V A L L E Y D R S T O L T E R D E N G E L R D W EI R R D B U N K E R S T L O O K O U T R D PVT G IN R D S A V A N N A H D R C O U N T R Y L N Z U E H L R D PFEIL RD S C H A E F E R R D S C H W A B R D M IL L E R R D C O Y O T E R U N FIF T H S T E N S A N T A C L A R A R D A R IZ P E R D C R E E K R D W I E D E R S T E I N R D W E T Z R D PAT BOOKER RD T O L L E R D K IT T Y H A W K R D D E A N R D P F A N N S TIE L L N BOENIG DR B A T C A V E R D T R A I N E R H A L E R D H A E C K E R VIL L E R D M A S K E R D U N I V E R S A L C I T Y B L V D W IE D N E R R D N GRAYTOWN RD E P E R I M E T E R R D K O E H L E R R D I H 1 0 E A C C E S S R D O L D N A C O G D O C H E S R D F M 7 8 E A S T D O E R R L N N E V A N S R D C O L U M B I A S T A P P E R R D M A I N S T S A S S M A N R D LIV E O A K R D A E R O A V E I H 3 5 S A C C E S S R D O L D W I E D E R S T EI N R D WEICHOLD RD W O ODLAND OAKS DR G O L F R D SCHOENTHAL RD S C H M O E K E L R D H A L LIE H T S B IS O N L N D IE T Z R D W E S T O N R D E C K H A R D T R D D I M R O C K C U R TIS S A V E W B Y R D B L V D Y O U N G S F O R D R D FIF T H S T W N O R T H B L V D O A K S T N M A I N S T O L D CI M A R R O N T R L R O N R D K IS E R L N G E R D E S R D G O T H IC D R F F S T L A U R A H T S J S T W SCENIC LAKE DR E L B E L R D GREAVES LN M A P L E D R F O U R T H S T E M O R N I N G S I D E D R L A Z A R P K W Y E A VI A TI O N B L V D O M A R D R H O M E S T E A D P K W Y I K E L N F A W N D R W B O R G F E L D R D B E Y E R P A T H W A V I A TI O N B L V D W I N N A V E F O R U M R D H S T W P L A N E L N SEA WILLOW DR C O Y L N S M AI N S T W A H L L N S S A N T A C L A R A R D T U R N I N G S T O N E N SEGUIN RD H O L L Y L N M A R IL Y N D R F S T E D E E R C R E E K B LV D I H 1 0 W A C C E S S R D R O C K E T L N O PIE L N A S T E L O O P 5 3 9 E T H O R N T O N L N R IV E R R D MAIN CIR N O R - T E X D R CIB O L O T R L H O L L E R I N G V I N E R U S C H L N C S T E S S E G U I N R D STEPHENS LN P AT S Y D R BALBOA DR S T A TI O N S T PHOENIX AVE A N T L E R D R F S T W H O Y A L N P E C A N D R S C H M U C K S R D CORONADO BLVD T H I R D S T W C R E S T W A Y R D T O W N C R E E K R D D U S T Y FIE L D S VOGES PASS M E A D O W L A R K H S T E C H E R R Y T R E E D R PARKLANDS W AY C O D Y L N G L O XI N I A D R VAGABO ND LN R A F B U R N E T T E D W L N B E L M O N T P K W Y K R U E G E R C A N Y O N 1 S T S T E HANOVER CV B S T D ST E B Y R D B L V D K IL D A R E DONALAN DR T R I- C O U N T Y P K W Y T O N K A W A P A S S V A L H A L L A A U T H O R IT Y L N COPPERGATE C A V A N S I L V E R W I N G S C E N IC HIL L L N WI NDS O CK L N F R I E S E N H A H N L N J O S H S W A Y M A R I G O L D W A Y C I R C L E O A K D R S T O R M K I N G 1 S T S T T RIP L E L L N S PERIMETER RD WILLOW DR CYPRESS PT B L A ZIN G S T A R T R L A B B E Y R D PARKVIEW DR H U B E R T U S R D R E G E N C Y R U N MARIETTA LN R I O L N C O R P O R A T E D R W I N B U R N A V E S C H N E I D E R L N W IL L O W V W F R O B O E S E L N B R I S C O R D A S H L E Y P A R K V A L L E Y VIE W D R W S C H A E F E R R D K I N G S W A Y J S T E B R O W A R D A V E M O R G A N R U N C A N O P Y B E N D S H O R T W E Y E L R D B E C K S T P E C O S P T F R IT Z W A Y IRONMILL CRK K N E U P P E R R D N E M E C L N F O U R T H S T W B R U SH TR AIL B EN D R E A L R O C K R D C O V E R S C V U L T R A LI G H T R D C A F F E Y R D R E D TI P D R H A R V E S T B E N D R U S TI C W IL L O W LIBERTY RD I S T E L O T U S P A R K T R IT O NE E V A N S R D P O S E Y P A S S G U A D A C O M A D R CATTLE CREEK LN A SIA G O U N N A M E D S T L O W E R V A L L E Y L N D R A Y T O N H A E C K E R FIE L D S V E R D E P K W Y L O S T M E A D O W S D R HINGE PATH B O R G F E L D R D N A C O G D O C H E S L O O P C R E S T O A K D R ROSE LN P V T S T A T E N G E L R D L O O P 5 3 9 W T R O Y L N J U S T I C E L N E A G L E V A L L E Y S T S U M A C L N J A S O N S W A Y F O U R O A K S L N S S O L M S R D D O B I E B L V D C I N C H O N A T R L B E L L N O R T H D R VIC T O RIA P T SCENIC DR C Y L A M E N W IL L O W B L F B R A H M A W A Y M I L L S T DAVIE LN S IL O S T ROYAL DR IV Y L N WATER W OOD DR B L U E B E L L D R M E S A V E R D E W IN K L E R T R L S A D D L E H O R N W A Y WOMAN HOLLERING RD IVY JADE S P R I N G T R E E B L F S A F A R I D R P I G A L L E Y B A T C A V E L O O P E A G L E D R D E N- O T T HIL L A S H W O O D R D OAK BLOOM B R O O K L I N E MILLER LN COPPER CV H A N A L N A N T H E M L N R A Y C O R B E T T D R T U R Q U O IS E T A T E S D R M O UNT OLY M PUS ANN DR IVY HORN LIE C K C V M I N E R A L S P G S C I B O L O L N TI M B E R S P G S J O N A S D R T R I P L E C R O W N C O L O N Y S E N N A HIL L S D R R E D IR O N E L M S T GAGE PARK M E S Q U IT E W O O D S B E N E K EIT H W A Y A V E N U E B O L D E M O S S P I N G W A Y HIC K O R Y B E N D PVT RD AT 5890 FM 1516 N C I T A D E L P E A K IH 35 N RAMP T E X A S V A L L E Y M E A D O W L N P R I C K L Y P E A R D R L U C K S I D E SHERRI DR C O V E T R L K O V E L N G R A N D V I S T A GAMBELS QUAIL B L U E S A G E L NOZUNA D R A L A M O P K W Y S I O U X C I R B E T H A N Y W A Y L A S C I M A S D R O A K R D G B R O O K V W S I L V E R B U C K L E M A X F LI D R S T O N E B R O O K D R SAHARA WOODS P E R SI A D R T E A K W O O D L N I S T W R E D O A K T R L A R R O Y O V E R D E C A T T L E R U N L I G U R I A D R L O O K O V E R B A Y S H A D O W Y D U S K A U T U M N H O L W C O L T T R A I L GULF ST T U M B L E B R O O K W I N D I N G T R L A M A R Y L LIS H A L LIE L O O P F A W N P A S S R I C H M O N D D R B RITE R D I R O L A D R H A L LIE VIE W S U N R I D G E D R M A Y F L O W E R R U S TI C A C R E S P IL O T P T L A N D M A R K O A K B R I C K E L L R D RHODE DR M C C O Y LN CONNELL POND H O P E L N K A Y L A L N C O LIN A W A Y F R E A D L N R O B E R T S T E V E N S A IL E R O N D R S TIL L B R O O K L N P E V E R O P A R K V A L L E Y D R P L A N T E R S P A S S IDAMARIE LENO WAY P I N S E E K E R L I A N A W I L L O W R U N PARRY PATH T A P W O O D L N SAVERNE WAY ORO VIEJO CT K A U R I C L I F F S C A N T E R B U R Y H IL L R A W E A V E G LE N C V P O R T R U S H L N H I D D E N K N O L L B A R T E N H EIM D R RUSTIC TRL P A T H F I N D E R M U S T A N G V A L L E Y K L EIN C IR N E W N I N G J U LI A N P T SENECA CRK LI N C O L N D R C A N D Y L N G R E E N S H I R E D R R H E A S T N O T TIN G S HIR E A U T U M N A R B O R TORONTO DR G I N S B E R G D R S A D D L E S P O K E C I B O L O XI N G B R I A R K N O L L M E D I A T O R R U N C I B O L O T O L L E R D T I F F A N Y L N SHAY PASS T H U R B E R D R A B E R C O R N Q U A K E R R D G H E A V E N L Y V W GAGE CONNELL IV Y D O V E R O T H A U D R A L A B A S T E R E L G I N P A R K J E S S E S C I R A S T W W E T Z R D F M 7 8 W W E T Z R D I H 1 0 E N M A I N S T I H 3 5 N K N E U P P E R R D S C H A E F E R R D O A K S T Y O U N G S F O R D R D S P E RI M E T E R R D E FM 1518 N PFEIL RD H A E C K E R V IL L E R D I H 1 0 W IH 35 S Schertz Planned and Existing Commericial Developments Comparison to Water CCN Service Area 0 10,0005,000 Feet 8/16/2022 Legend Schertz Water CCN Service Area Schertz City Limit ETJ Planned and Existing Commercial Properties Commercial Parcel Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220531_Commercial-WaterCCN.mxd . Attachment 8 APPENDIX 9 - WASTEWATER CCN SERVICE AREA & COMPREHENSIVE LAND USE PVT F M 4 8 2 C R E E K R D E P E R I M E T E R R D K O E H L E R R D W P E R I M E T E R R D G E R D E S R D G O L F R D W E S T O N R D S T O L T E R D F M 7 8 E ZUEHL RD B E Y E R P A T H F M 7 8 O PIE L N E L B E L R D L O O P 5 3 9 E N O R - T E X D R C O Y O T E R U N STEPHENS LN A P G L N BOENIG DR B U N K E R S T D E A N R D N A B B O T T R D O L D G R AYT O W N R D H O L M A N R D T RIP L E L L N S T A P P E R R D S C H N EI D E R L N F R O B O E S E L N F M 7 8 E A S T V O G ES P A SS O L D N A C O G D O C H E S R D PFANNSTIEL LN C A F F E Y R D F M 2 2 5 2 DAVIE LN F M 2 5 3 8 RETAMA PKWY W E I R R D S C H W A B R DABBEY RD D O E R R L N F A W N D R C A L E D R M IL L E R R D LAKE VIEW DR D O L L Y D R M A S K E R D L O O K O U T R D S C H M O E K E L R D O M A R D R FM 1103 G R E E N V A L L E Y R D P I P E S T O N E G I N R D T O L L E R D ARIZPE RD B O L T O N R D L O W E R S E G U I N R D K R IE W A L D L N Y O U N G S F O R D R D B A T C A V E R D W A R E - S E G U I N R D E L O O P 1 6 0 4 N FIF T H S T E SHAY PASS F M 7 8 W MID A S E F M 1 5 1 8 N W IE D N E R R D IH 35 N A C C E S S R D K IS E R L N FM 1516 N W A L D R D H A E C K E R VIL L E R D W E T Z R D T R A I N E R H A L E R D C O D Y L N PFEIL RD F M 3 0 0 9 N S A N T A C L A R A R D F F S T E EVANS RD W EIL R D I H 1 0 E A C C E S S R D K R U E G E R C A N Y O N S A F A R I D R C I N N A B A R C T E N G E L R D M A R I O N R D SCHOENTHAL RD C O U N T R Y L N E F M 1 5 1 8 N B U N K E R S T E LOOP 1604 N F M 2 5 3 8 E F M 1 5 1 8 N F M 7 8 F M 2 2 5 2 B O L T O N R D L O W E R S E G U I N R D W E T Z R D E F M 1 5 1 8 N B U N K E R S T N ABBOTT RD F M 7 8 E F M 2 2 5 2 FM 2538 F M 2 2 5 2 F M 1 1 0 3 IH 3 5 N A C C E S S R D FM 2538 A R IZ P E R D M A R I O N R D P F A N N S TIE L L N FM 78 F M 7 8 W S T O L T E R D F M 7 8 F M 4 8 2 W E IL R D F M 3 0 0 9 L O W E R S E G U I N R D F M 4 8 2 W EIL R D I H 1 0 E A C C E S S R D F M 2 2 5 2 F M 4 8 2 F M 3 0 0 9 FM 78 W A L D R D F M 4 8 2 W E IL R D F M 2 2 5 2 F M 1 1 0 3 E F M 1 5 1 8 N I H 1 0 E A C C E S S R D FM 482 F M 3 0 0 9 F M 3 0 0 9 H A EC K ER VILLE R D F M 2 2 5 2 F M 7 8 E PFEIL RD B O L T O N R D FM 482 F M 4 8 2 N A B B O T T R D F M 3 0 0 9 W E I R R D F M 4 8 2 W E T Z R D L O W E R S E G U I N R D FM 78 FM 482 D E A N R D FM 482 ZUEHL RD F M 7 8 W FM 78 W E I L R D FM 2538 FIF T H S T E E N G E L R D SCHOENTHAL RD I H 3 5 N A C C E S S R D F M 7 8 FM 482 F M 3 0 0 9 W EIL R D A R IZ P E R D T O L L E R D Y O U N G S F O R D R D F M 3 0 0 9 I H 1 0 E A C C E S S R D Legend ETJ Schertz City Limit Schertz Sewer CCN Service Area Schertz Sewer CCN Service Area Future Land Use Agricultural Conservation Air Installation Civic, Schools Commercial Industrial Mixed Use Multi-Family Residential Parks, Open Space Single Family Residential Transition SchertzCCN Sewer Service Area MapSupported Land Uses . Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220527_Schertz Sewer CCN Map.mxd 8/8/2022 0 10,0005,000 Feet Attachment 9 APPENDIX 10 - WATER CCN SERVICE AREA & COMPREHENSIVE LAND USE PVT F M 4 8 2 C R E E K R D E P E R I M E T E R R D K O E H L E R R D W P E R I M E T E R R D G E R D E S R D G O L F R D W E S T O N R D S T O L T E R D F M 7 8 E ZUEHL RD B E Y E R P A T H F M 7 8 O PIE L N E L B E L R D L O O P 5 3 9 E N O R -T E X D R C O Y O T E R U N STEPHENS LN BOENIG DR RETAMA PKWY B U N K E R S T D E A N R D N A B B O T T R D R A F B U R N E T T E T RIP L E L L N S T A P P E R R D S C H N EI D E R L N F R O B O E S E L N F M 7 8 E A S T O L D N A C O G D O C H E S R D PFANNSTIEL LN C A F F E Y R D F M 2 2 5 2 DAVIE LN W EI R R D S C H W A B R DABBEY RD D O E R R L N F A W N D R F M 2 5 3 8 C A L E D R M IL L E R R D LAKE VIEW DR D O L L Y D R M A S K E R D L O O K O U T R D S C H M O E K E L R D O M A R D R FM 1103 G R E E N V A L L E Y R D P I P E S T O N E G IN R D T O L L E R D ARIZPE RD B O L T O N R D L O W E R S E G U I N R D K R IE W A L D L N S M AIN S T Y O U N G S F O R D R D W A R E- S E G U I N R D E L O O P 1 6 0 4 N FIF T H S T E SHAY PASS F M 7 8 W MID A S E F M 1 5 1 8 N W I E D N E R R D IH 35 N A C C E S S R D K IS E R L N FM 1516 N W A L D R D H A E C K E R VIL L E R D W E T Z R D T R A I N E R H A L E R D C O D Y L N PFEIL RD F M 3 0 0 9 N S A N T A C L A R A R D F F S T W EIL R D I H 1 0 E A C C E S S R D S A F A R I D RCINNABAR C T E N G E L R D M A R I O N R D SCHOENTHAL RD C O U N T R Y L N T O L L E R D P F A N N S TIE L L N W E T Z R D S T O L T E R D E F M 1 5 1 8 N FM 78 F M 4 8 2 Y O U N G S F O R D R D F M 2 2 5 2 F M 4 8 2 W E IL R D E F M 1 5 1 8 N L O W E R S E G U I N R D E LOOP 1604 N F M 4 8 2 E FM 1518 N SCHOENTHAL RD FM 78 A R IZ P E R D L O W E R S E G U I N R D N ABBOTT RD W EIL R D I H 1 0 E A C C E S S R D FM 482FM 482 W E I R R D F M 3 0 0 9 F M 2 2 5 2 F M 2 2 5 2 I H 3 5 N A C C E S S R D F M 1 1 0 3 B O L T O N R D I H 1 0 E A C C E S S R D FM 482 E F M 1 5 1 8 N B U N K E R S T W E T Z R D PFEIL RD H A E C K ERVILLE R D F M 4 8 2 W E I L R D FM 78 H A E C K E R V IL L E R D ZUEHL RD F M 1 1 0 3 FM 2538 A R IZ P E R D F M 3 0 0 9 W EIL R D F M 7 8 W F M 2 2 5 2 N A B B O T T R D B U N K E R S T M A R I O N R D FIF T H S T E F M 4 8 2 F M 7 8 F M 3 0 0 9 D E A N R D I H 1 0 E A C C E S S R D F M 2 2 5 2 F M 3 0 0 9 FM 2538 F M 7 8 E IH 3 5 N A C C E S S R D F M 7 8 E F M 7 8 W W EIL R D B O L T O N R D L O W E R S E G U I N R D F M 4 8 2 F M 7 8 FM 2538 F M 3 0 0 9 FM 482 E N G E L R D F M 3 0 0 9 FM 482 F M 2 5 3 8 E F M 1 5 1 8 N F M 3 0 0 9 F M 2 2 5 2 PFEIL RD FM 78 Legend ETJ Schertz City Limit Schertz Water CCN Service Area Schertz Water CCN Service Area Future Land Use Agricultural Conservation Air Installation Civic, Schools Commercial Industrial Mixed Use Multi-Family Residential Parks, Open Space Single Family Residential Transition SchertzCCN Water Service Area MapSupported Land Uses . Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\Land Use Assumptions\20220527 Exhibits\20220527_Schertz Water CCN Map.mxd 0 10,0005,000 Feet 8/8/2022 Attachment 10 APPENDIX 11 - NEAR TERM WATER CIP MAP NEAR TERM WATER CIP MAP APPENDIX 12 - 2030 FIRE FLOW ANALYSIS LOCATIONS FIRE FLOW ANALYSIS LOCATIONS APPENDIX 13 - 2030 WATER CIP MAP 2030 WATER CIP MAP APPENDIX 14 - 2050 FIRE FLOW ANALYSIS LOCATIONS 2050 FIRE FLOW ANALYSIS LOCATIONS APPENDIX 15 - 2050 WATER CIP MAP 2050 WATER CIP MAP APPENDIX 16 - FLOW METER, METER BASIN, & RAIN GAUGE LOCATION MAP ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ")")") ") ") ") ") ") ") ") ") ") ") ") ") ÔÕ ÔÕ ÔÕ ÔÕ ÔÕ ÔÕ ! ! ! ! ! ! ! ! !! ! ^_ ^_ ^_ ^_ ^_ ^_ ^_^_ ^_^_ ^_ ^_ ^_ ^_ ^_ FM01 FM04 FM02 FM03 FM12 FM14FM06 FM05FM13 FM08 FM09 FM07 FM15 FM10 FM11 RG01 RG02 RG06 RG05 RG04 RG03 Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_1_RainGauge_FlowMeterBasins.mxd Attachment 1 Flow Meter, Meter Basin, and Rain Gauge Location 8/22/2022 . 0 21Miles Legend ^_Flow Meter ÔÕ Rain Gauge ")LiftStations !Outfalls Force Main Gravity Main CCMA Schertz Flow Meter Basins BasinID FM01 FM02 FM03 FM04 FM05 FM06 FM07 FM08 FM09 FM10 FM11 FM12 FM13 FM14 FM15 8/26/2022 APPENDIX 17 - DRY WEATHER CALIBRATION GRAPHS APPENDIX 18 - WET WEATHER CALIBRATION GRAPHS APPENDIX 19 - EXISTING SYSTEM EVALUATION RESULTS, SURCHARGE, & SSO LOCATION MAPS ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ") ")")") ") ") ") ") ") ") ") ") ") ") ") ") ! ! ! ! ! ! ! ! !! ! Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 21Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4 4.A 4.B 4.C 4.D 4.E Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 ") ") ") ") ") ") ") ") ") ") ") ! Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 0.550.275 Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4.A Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 0.20.1 Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4.B Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 0.10.05 Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4.C Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 ") Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 0.30.15 Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4.D Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 ") Document Path: N:\120\120-11816-012\9-0-Data-GIS-Modeling\9-01-GIS\7-Working\WW\Attachment_2-A_Surcharge_and_SSO.mxd Existing System Evaluation Results - Surcharge and SSO Locations 8/22/2022 . 0 0.10.05 Miles Legend SSO ")LiftStations !Outfalls Force Main Hydraulic Condition Not Surcharged Surcharged Attachment 4.E Surcharged lines highlighted in GREEN are owned by the City 8/26/2022 APPENDIX 20 - NEAR TERM WASTEWATER GROWTH & SYSTEM IMPROVEMENT PROJECTS NEAR TERM WASTE WATER GROWTH & SYSTEM IMPROVEMENT PROJECTS APPENDIX 21 - 2030 WASTEWATER SYSTEM GROWTH PROJECTS 2030 WASTE WATER SYSTEM GROWTH PROJECTS APPENDIX 22 - MAX DEPTH TO DIAMETER WITH 2030 DRY WEATHER FLOWS Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö # # # # # ## # # # Sources: Esri, HERE, Garmin, USGS, Intermap, INCREMENT P, NR Can, Esri Japan, METI, Esri China(Hong Kong), Esri Korea, Esri (Thailand), NGCC, (c) OpenStreetMap contributors, and the GIS UserCommunity Lege nd #Outfall Ö Lift Station Force Main SARA's System Lines Sewer C CN Boundary City L imits / E TJ Max (d/D) 0 - 0.25 0.25 - 0.50 0.50 - 0.75 0.75 - 1.00 MAX DEPTH-TO-DIAMETER (d/D) WITH 2030 DRY WEATHER FLOW /0 1.5 30.75 Miles MAX DEPTH-DIAMETER (d/D) WITH 2030 DRY WEATHER FLOW APPENDIX 23 - SANITARY SEWER OVERFLOWS WITH 2030 WET WEATHER FLOWS Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö # # # # # ## # # # Sources: Esri, HERE, Garmin, USGS, Intermap, INCREMENT P, NR Can, Esri Japan, METI, Esri China(Hong Kong), Esri Korea, Esri (Thailand), NGCC, (c) OpenStreetMap contributors, and the GIS UserCommunity Lege nd SSO #Outfall Ö Lift Station Force Main Sewer C CN Boundary City L imits / E TJ Gravity Line Gravity Line 2030 New Growth CIP SARA's System Lines SANITARY SEWER OVERFLOWS (SSO) WITH 2030 WET WEATHER FLOWS /0 1.5 30.75 Miles SANITARY SEWER OVERFLOWS (SSO) WITH 2030 WET WEATHER FLOWS APPENDIX 24 - 2030 WASTEWATER SYSTEM IMPROVEMENT PROJECTS 2030 WASTE WATER SYSTEM IMPROVEMENT PROJECTS APPENDIX 25 - 2050 WASTEWATER SYSTEM GROWTH PROJECTS 2050 2050 WASTE WATER SYSTEM GROWTH PROJECTS APPENDIX 26 - MAX DEPTH TO DIAMETER WITH 2050 DRY WEATHER FLOWS Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö Ö # # # # # ## # # # # Sources: Esri, HERE, Garmin, USGS, Intermap, INCREMENT P, NR Can, Esri Japan, METI, Esri China(Hong Kong), Esri Korea, Esri (Thailand), NGCC, (c) OpenStreetMap contributors, and the GIS UserCommunity Lege nd #Outfall Ö Lift Station Force Main Sewer C CN Boundary City L imits / E TJ SARA's System Lines Max (d/D) 0 - 0.25 0.25 - 0.50 0.50 - 0.75 0.75 - 1.00 MAX DEPTH-TO-DIAMETER (d/D) WITH 2050 DRY WEATHER FLOW /0 1.5 30.75 Miles MAX DEPTH-TO-DIAMETER (d/D) WITH 2050 DRY WEATHER FLOW APPENDIX 27 - 2050 WASTEWATER SYSTEM IMPROVEMENT PROJECTS 2050 WASTE WATER SYSTEM IMPROVEMENT PROJECTS APPENDIX 28 - INFLATION RATE CALCULATION SOURCES Year San Antonio Index Difference 2024 249.7 -4.7 2023 254.4 21 2022 233.4 33.9 2021 199.5 4 2020 195.5 11 2019 184.5 3.5 2018 181 5.5 2017 175.5 2.4 2016 173.1 1.3 2015 171.8 2.3 2014 169.5 5.2 2013 164.3 3.6 2012 160.7 8.1 2011 152.6 4.7 2010 147.9 26.6 2005 121.3 21.9 2000 99.4 1.4 1999 98 3.2 1998 94.8 1.4 1997 93.4 4.5 1995 88.9 8.2 1990 80.7 6.8 1985 73.9 18.9 1980 55 - Time Frame Total Inflation Rate Yearly Inflation Rate 2020 to 2024 128%6.31% 2010 to 2024 169%3.81% 2000 to 2024 251%3.91% 1990 to 2024 309%3.38% 1980 to 2024 454%3.50% RSMeans Historical Inflation Indexes Year National Index Difference 2023 Q4 182.5 0.1 2023 Q3 182.4 0.4 2023 Q2 182 2.3 2023 Q1 179.7 1.1 2022 178.6 11.2 2021 167.4 29.6 2020 137.8 2.8 2019 135 4.2 2018 130.8 8.5 2017 122.3 4.8 2016 117.5 3.6 2015 113.9 3 2014 110.9 3.6 2013 107.3 3.7 2012 103.6 2.6 2011 101 4.6 2010 96.4 2.6 2009 93.8 - Time Frame Total Inflation Rate Yearly Inflation Rate 2020 to 2023 132%9.65% 2010 to 2023 188%5.93% Mortenson Historical Inflation Indexes (Base 2009) Year Average Index Difference 2023 1373 78 2022 1295 96 2021 1199 22 2020 1177 21 2019 1156 60 2018 1096 58 2017 1038 49 2016 989 46 2015 943 41 2014 902 38 2013 864 34 2012 830 18 2011 812 13 2010 799 -33 2009 832 -76 2008 908 54 2007 854 61 2006 793 76 2005 717 62 2004 655 34 2003 621 2 2002 619 6 2001 613 18 2000 595 25 1999 570 21 1998 549 24 2010-1996 rates are stored online and can be provided if desired 1997 525 20 1996 505 - Time Frame Total Inflation Rate Yearly Inflation Rate 2020 to 2023 117%5.27% 2010 to 2023 172%4.25% 2000 to 2023 231%3.70% 1996 to 2024 272%3.77% Turner Historical Inflation Indexes APPENDIX 29 - CIP PROJECTS COST ESTIMATES Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion NT-W1**Bubbling Springs 6" WL Replacement $763,000 27%$206,715 NT-W2 Corbett Pump Station & 3.0 MG GST $8,600,000 0%$0 NT-W3 Ware Seguin Pump Station Operational Improvement $175,000 0%$0 NT-W4 12" WL from Ware Seguin to Lower Seguin $1,538,000 0%$0 NT-W5 Fred Couples to Schwab $455,556 0%$0 NT-W6 Schwab to Eckhardt $1,600,000 0%$0 NT-W7**Graytown to Pfeil $1,550,000 69%$1,077,040 NT-W8**FM 78 Water Line Replacement $875,000 22%$194,778 NT-W9**Moonlight Meadow Dr & Lost Meadow Dr WL Replacement $3,000,000 0%$0 NT-W10**Robinhood Way WL Replacement $4,650,000 0%$0 $23,206,556 -$1,478,532 2030-W1 12" WL from Tri-County Extension to Cibolo Valley Drive $4,788,000 100%$4,788,000 2030-W2 Raf Burnette Rd 12" WL Improvements $1,438,000 89%$1,272,934 2030-W3 8" WL from Ray Corbett Dr to Lower Seguin Rd $3,688,000 97%$3,569,245 2030-W4**Trainer Hale Rd 2" WL Replacement & 8" WL Improvement $9,850,000 93%$9,192,317 2030-W5**Boenig Dr S 6" WL Replacement & 8" WL Improvement $6,388,000 69%$4,411,757 2030-W6 Live Oak to IH-35 24" Transmission Main $32,075,000 100%$32,075,000 2030-W7 Ware Seguin Pump Station Expansion Phase 1 $5,213,000 33%$1,737,667 2030-W8 IH-10 8" WL Improvements $6,063,000 100%$6,063,000 $69,503,000 -$63,109,920 2030-W9 PRV Installation for Proposed Southwest Pressure Plane $413,000.0 0%$0 2030-W10**River Rd 6" WL Replacement $2,325,000 58%$1,354,926 $2,738,000 -$1,354,926 $72,241,000 -$64,464,846 2050-W1 Corbett Pump Station Expansion $1,663,000 2050-W2 FM 2252 8" WL Improvements $8,800,000 2050-W3 Ware Seguin Pump Station Expansion Phase 2 $2,725,000 2050-W4 Beck St 6" WL Replacement $5,288,000 2050-W5 Raf Burnette Rd 8" WL Improvements $4,438,000 2050-W6 IH-35 Pump Station & 3.0 MG GST $42,188,000 2050-W7 IH-10 & FM 1518 8" WL Improvements $3,075,000 $68,177,000 2050-W8 Lower Seguin Rd 8" WL Replacement $4,775,000 $4,775,000 $72,952,000 $168,399,556 $65,943,379 ** - Indicates that there are both growth & system improvement components to the project. System Improvement Projects System Improvement Projects 2050 Growth Subtotal: Proposed 2050 CIP Growth Projects 2050 CIP Projects are not included in this impact fee total. 2050 System Improvement Projects Subtotal: 2050 TOTAL: WATER CIP TOTAL: 2030 TOTAL: 2030 Growth Subtotal: 2030 System Improvement Projects Subtotal: City of Schertz 2024 Impact Fee Update Water CIP Estimate of Probable Cost Summary Proposed 2030 CIP Growth Projects NEAR TERM TOTAL: Near Term CIP System Improvement Projects Project Number Project Name Total Project Cost 2020-2030 Growth Utilization Impact Fee Eligible Portion NT-S1 Town Creek Phase IV 24" - Section 1 $6,875,000 21%$1,440,972 NT-S2 Town Creek Phase IV 12" - Section 2 $2,925,000 0%$0 NT-S3 Town Creek Phase V 24"$10,425,000 23%$2,378,763 NT-S4**Upsize Lookout Line $3,838,000 20%$771,788 NT-S5**Upsize Tri County Line $2,084,800 25%$526,887 NT-S6 Cibolo West Main $16,213,000 83%$13,523,463 NT-S7 Woman Hollering Creek Lift Station, Gravity Lines, and Force Main $3,400,000 74%$2,517,091 $45,760,800 -$21,158,965 NT SI-1 Decommission Tri County Lift Station $88,000 0%$0 NT SI-2 Decommission Corbett Lift Station $1,500,000 0%$0 NT SI-3 Decommission Sedona Lift Station & Woman Hollering Creek WWTP $175,000 0%$0 $1,763,000 -$0 $47,523,800 -$21,158,965 2030-S1 Hope Lane 8" Gravity Line $2,025,000 67%$1,359,153 2030-S2 Old Wiederstein Road 8"$1,338,000 5%$68,849 2030-S3 Union Pacific Railroad 8" - Section 1 $2,563,000 10%$249,210 2030-S4 Union Pacific Railroad 8" - Section 2 $400,000 12%$47,722 2030-S5 Wiederstein Road 8"$1,663,000 83%$1,372,188 2030-S6 Schaefer Road 8" - Section 1 $4,913,000 33%$1,613,509 2030-S7 Schaefer Road 8" - Section 2 $1,938,000 100%$1,938,000 2030-S8 Aranda 8"$475,000 100%$475,000 2030-S9 Weir Road 10"$2,525,000 100%$2,522,465 2030-S10 Trainer Hale Road 10"$1,038,000 100%$1,034,756 2030-S11 Ware Seguin Road 8"$3,113,000 97%$3,012,264 2030-S12 FM 1518 8"$400,000 40%$160,000 2030-S13 I-10 8" - Section 1 $2,713,000 99%$2,677,145 2030-S14 Boenig Drive 8"$2,963,000 29%$849,531 2030-S15 N Greytown Road 8"$1,275,000 52%$661,379 $29,342,000 -$18,041,171 2030 SI-1**Friesenhahn West Line WW Upsize $8,175,000 22%$1,833,143 2030 SI-2**Fairlawn WW Upsize $1,375,000 9%$121,579 2030 SI-3**Cibolo Crossing WW Line Upsize $1,288,000 4%$46,406 2030 SI-4**Woodland Oak Drive Replacements $338,000 4%$13,741 2030 SI-5**Old Wiederstein WW Upsize $5,050,000 61%$3,099,614 2030 SI-6**Northcliffe Lift Station Upgrade $7,838,000 5%$392,686 2030 SI-7 Decommission Belmont Park Lift Station $463,000 0%$0 $24,527,000 -$5,507,169 $53,869,000 -$23,548,341 2050-S1 I-35 N 8"$9,088,000 2050-S2 Friesenhahn Lane 8"$6,500,000 2050-S3 Schaefer Road 8" - Section 3 $5,713,000 2050-S4 Corbett JH 8"$2,888,000 2050-S5 Lower Seguin Road 8"$1,338,000 2050-S6 I-10 8" - Section 2 $3,338,000 $28,865,000 2050 SI-1 Cypress Point Lift Station Upgrade $1,463,000 2050 SI-2 Decommission Schertz Parkway Lift Station $238,000 2050 SI-3 Decommission Park Lift Station $3,663,000 2050 SI-4 Decommission Cover's Cove Lift Station $238,000 $5,602,000 $34,467,000 $135,859,800 $44,707,306 ** - Indicates that there are both growth & system improvement components to the project. Near Term CIP Growth Projects System Improvement Projects 2030 TOTAL: 2050 Growth Subtotal: 2050 System Improvement Projects Subtotal: NEAR TERM TOTAL: Near Term Growth Subtotal: Near Term System Improvement Projects Subtotal: 2050 TOTAL: WASTE WATER CIP TOTAL: System Improvement Projects 2050 CIP projects are not eligible to be included in the impact fee total. Proposed 2050 CIP Growth Projects 2030 Growth Subtotal: 2030 System Improvement Projects Subtotal: City of Schertz 2024 Impact Fee Update Waste Water CIP Estimate of Probable Cost Summary System Improvement Projects Proposed 2030 CIP Growth Projects City of Schertz 2024 Impact Fee Update CCMA System Improvement Projects - Estimate of Probable Cost Summary Project Number Project Name Project Cost 2030 C-1 Roy Richard Drive Replacements $1,588,000 2030 C-2 Valencia Lane Replacements $2,288,000 2030 C-3 Savannah Drive Replacements $12,425,000 2030 C-4 Build Out Project 25 - 36" Schertz Line $12,950,000 $29,251,000CCMA System Improvement Projects Total: CCMA System Improvement Projects Proposed 2030 CIP NEAR TERM WATER CIP PROJECTS Justification: 1 LF 1,320 135$ 179,000$ 2 EA 3 7,000$ 21,000$ 3 EA 3 8,500$ 26,000$ 4 EA 27 2,100$ $56,700 4 LF 660 196$ 130,000$ 5 LS 1 8,000$ 8,000$ 6 LS 1 25,000$ 25,000$ 446,000$ $23,000 $134,000 $610,000 $153,000 $763,000 TOTAL CONSTRUCTION System Improvement ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY Service & System Connections SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Name:Bubbling Springs 6" WL Replacement Project Number:NT-W1** Project Category:Water CIP Type: Project Location: City identified CIP.Replace leaking 6" from River Rd to just south of Cibolo Creek along Bubbling Springs with 12", approximately 1,320 LF. Project Description: UNIT COST TOTAL PS&E & CONSTRUCTION MANAGEMENT (25%) ESTIMATE TOTAL PROJECT COST 12" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control 1 LS 1 8,600,000$ 8,600,000$ 8,600,000$ Project Category:Water Phase: Near TermCIP Type:System Improvement TOTAL Project Location: Project Description: Justification: Corbett Pump Station (2,000 gpm, 183 TDH firm capacity) and 3.0 MG GST. Per “Corbett 3.0 MG GST Project” Preliminary Engineering Report (2021), construction is currently underway. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY 2,000 gpm Pump Station & 3.0 MG GST ESTIMATE TOTAL PROJECT COST UNIT COST Capital Improvement Plan Estimate of Probable Cost Project Name:Corbett Pump Station & 3.0 MG GST Date: August 2024 Project Number:NT-W2 1 LS 1 100,000$ 100,000$ 100,000$ $5,000 $30,000 $140,000 $35,000 $175,000 Controls ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) UNIT COST Project Category:Water Phase: Near TermCIP Type:System Improvement TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Ware Seguin Pump Station Operational Improvement Date: August 2024Project Number:NT-W3 Project Description: Justification: Control improvements at Ware Seguin Pump Station to be per GST level rather than a timer. Potentially zero cost project to improve pump station performance in this service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY 1 LF 5,150 135$ $696,000 2 EA 11 7,000$ $77,000 3 EA 11 8,500$ $93,500 4 LS 1 15,000$ $15,000 5 LS 1 25,000$ $25,000 907,000$ $46,000 $273,000 $1,230,000 $308,000 $1,538,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Project Description: 12" Water Line Gate Valve Fire Hydrant Traffic Control Capital Improvement Plan Estimate of Probable Cost Project Name:12" WL from Ware Seguin to Lower Seguin Date: August 2024Project Number:NT-W4 Project Location: Project Category:Water Phase: Near TermCIP Type:Growth Justification: Approximately 5,150 LF of 12" from Ware Seguin to Lower Seguin in open field. Currently in design. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL $455,555.79 Justification: Approximately 2,270 LF of 12" from Fred Couples to Schwab. Total cost shown is portion paid for by the City. Currently under construction. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Fred Couples to Schwab Date: August 2024Project Number:NT-W5 Project Category:Water Phase: Near TermCIP Type:Growth Project Description: ESTIMATE TOTAL PROJECT COST 1 LF 5,400 135$ $729,000 2 EA 11 7,000$ $77,000 3 EA 11 8,500$ $93,500 *LS 1 16,000$ $16,000 6 LS 1 25,000$ $25,000 941,000$ $48,000 $283,000 $1,280,000 $320,000 $1,600,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 12" Water Line Gate Valve Fire Hydrant Traffic Control Justification: Approximately 5,400 LF of 12" from Schwab to Eckhardt. Currently in design. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Schwab to Eckhardt Date: August 2024Project Number:NT-W6 Project Category:Water Phase: Near TermCIP Type:Growth SWPPP Project Description: Justification: 1 LF 5,200 135$ $702,000 2 EA 11 7,000$ $77,000 3 EA 11 8,500$ $93,500 4 LS 1 15,000$ $15,000 5 LS 1 25,000$ $25,000 913,000$ $46,000 $274,000 $1,240,000 $310,000 $1,550,000 TOTAL Currently in design. ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) CIP Type:System Improvement SWPPP 12" Water Line Gate Valve Fire Hydrant Traffic Control Approximately 5,200 LF of 12" along IH-10 from N. Graytown Rd to Pfeil Rd. Project Description: ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST Project Location: Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Name:Graytown to Pfeil Project Number:NT-W7** Project Category:Water Justification: 1 LF 2,300 135$ $310,500 2 EA 5 7,000$ $35,000 3 EA 5 8,500$ $42,500 4 EA 46 2,100$ $96,600 5 LS 1 8,000$ $8,000 6 LS 1 25,000$ $25,000 518,000$ $26,000 $156,000 $700,000 $175,000 $875,000 Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Fire Hydrant Traffic Control Service & System Connections 12" Water Line Gate Valve ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Project Category:Water CIP Type:System Improvement Phase: Near Term ESTIMATE TOTAL PROJECT COST SUBTOTAL TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) CONTINGENCY (30%) Needed for fire flow. Project Description: Upsize existing 8"/10" to 12" along FM 78 from east of Bubbling Springs Rd to end of dead-end line, approximately 2,300 LF. SWPPP Project Number:NT-W8** MOBILIZATION (5%) Project Name:FM 78 Water Line Replacement Justification: 1 LF 4,970 85$ $423,000 2 EA 10 7,000$ $70,000 3 EA 10 8,500$ $85,000 4 EA 100 2,100$ $210,000 5 LF 4,970 190$ $945,000 6 LS 1 15,000$ $15,000 7 LS 1 25,000$ $25,000 1,773,000$ $89,000 $532,000 $2,400,000 $600,000 $3,000,000 Moonlight Meadow Dr & Lost Meadow Dr WL Replacement SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) UNIT COST TOTAL Needed for fire flow. Project Description: Upsize existing 4" to 8" along Moonlight Meadow Dr and Lost Meadows Dr north of Schaefer Rd, approximately 4,970 LF. Surface Replacement Traffic Control Service & System Connections ITEM NO. ITEM DESCRIPTION CIP Type:System Improvement 8" Water Line Gate Valve Fire Hydrant UNIT ESTIMATED QUANTITY Project Location: Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Name: Project Number:NT-W9** Project Category:Water Justification: 1 LF 6,670 135$ $901,000 2 EA 14 7,000$ $98,000 3 EA 14 8,500$ $119,000 4 EA 134 2,100$ $281,400 5 LF 6,670 196$ $1,307,320 6 LS 1 19,000$ $19,000 7 LS 1 25,000$ $25,000 $2,751,000 $138,000 $826,000 $3,720,000 $930,000 $4,650,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Gate Valve Fire Hydrant Surface Replacement Traffic Control Service & System Connections CIP Type:System Improvement 12" Water Line ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Needed for fire flow. Project Description: Upsize existing 8" to 12" along Robin Hood Way, approximately 6,670 LF. Project Location: Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Name:Robinhood Way WL Replacement Project Number:NT-W10** Project Category:Water 2030 WATER CIP PROJECTS 1 LF 6,060 170$ $1,030,200 2 EA 13 8,900$ $115,700 3 EA 13 10,700$ $139,100 4 LF 6,060 247$ $1,496,000 5 LS 1 22,000$ $22,000 6 LS 1 32,000$ $32,000 $2,835,000 $142,000 $851,000 $3,830,000 $958,000 $4,788,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 12" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: New 12" loop east of FM 3009, north of IH-35 (approximately 6,060 LF). Supplies new service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:12" WL from Tri-County Extension to Cibolo Valley Drive Date: August 2024Project Number:2030-W1 Project Category:Water Phase: 2030CIP Type:Growth SWPPP Project Description: 1 LF 1,750 170$ $297,500 2 EA 4 8,900$ $35,600 3 EA 4 10,700$ $42,800 4 LF 1,750 247$ $432,000 5 LS 1 7,000$ $7,000 6 LS 1 32,000$ $32,000 $847,000 $43,000 $255,000 $1,150,000 $288,000 $1,438,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 12" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: Approximately 1,750 LF of 12" along Raf Burnette east of Authority Ln. Supplies new service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Raf Burnette Rd 12" WL Improvements Date: August 2024Project Number:2030-W2 Project Category:Water Phase: 2030CIP Type:Growth SWPPP Project Description: 1 LF 5,590 110$ $614,900 2 EA 12 3,800$ $45,600 3 EA 12 10,700$ $128,400 4 LF 5,590 239$ $1,337,000 5 LS 1 20,000$ $20,000 6 LS 1 32,000$ $32,000 $2,178,000 $109,000 $654,000 $2,950,000 $738,000 $3,688,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: New 8" loop north of Lower Seguin Rd, east of Ray Corbett Dr (approximately 5,590 LF). Supplies new service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:8" WL from Ray Corbett Dr to Lower Seguin Rd Date: August 2024Project Number:2030-W3 Project Category:Water Phase: 2030CIP Type:Growth SWPPP Project Description: Justification: 1 LF 2,960 170$ $503,200 2 LF 9,650 110$ $1,061,500 3 EA 6 8,900$ $53,400 4 EA 20 3,800$ $76,000 5 EA 26 10,700$ $278,200 6 EA 253 2,650$ $670,450 7 LF 12,610 247$ $3,112,000 8 LS 1 46,000$ $46,000 9 LS 1 32,000$ $32,000 $5,833,000 $292,000 $1,750,000 $7,880,000 $1,970,000 $9,850,000ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 12" Water Line 8" Water Line 12" Gate Valve Service & System Connections Traffic Control Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: 2030 Project Name: Project Number:2030-W4** Project Category:Water CIP Type:Growth Trainer Hale Rd 2" WL Replacement & 8" WL Improvement Upgrades distribution system to current min. pipe size (8") to supply new service area. Project Description: Upsize approximately 2,960 LF of 2" to 12" along Trainer Hale Rd east of FM 1518; and 9,650 LF of new 8" loop north of Trainer Hale Rd, east of FM 1518. Project Location: Fire Hydrant Surface Replacement 8" Gate Valve ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Justification: 1 LF 8,600 110$ $946,000 2 EA 18 3,800$ $68,400 3 EA 18 10,700$ $192,600 4 EA 172 2,650$ $455,800 5 LF 8,600 239$ $2,057,000 6 LS 1 31,000$ $31,000 7 LS 1 32,000$ $32,000 $3,783,000 $190,000 $1,135,000 $5,110,000 $1,278,000 $6,388,000 Boenig Dr S 6" WL Replacement & 8" WL Improvement SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) UNIT COST TOTAL Needed to meet growth in area and provide fire flow. Project Description: Upsize approximately 5,300 LF of 6" to 8" along Boenig Dr south of N Graytown Rd, and 3,300 LF new 8" along future Binz-Engleman Rd. Surface Replacement Traffic Control Service & System Connections ITEM NO. ITEM DESCRIPTION CIP Type:Growth 8" Water Line Gate Valve Fire Hydrant UNIT ESTIMATED QUANTITY Project Location: Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: 2030 Project Name: Project Number:2030-W5** Project Category:Water 1 LF 20,000 570$ $11,400,000 2 EA 40 25,700$ $1,028,000 3 EA 40 10,700$ $428,000 4 EA 16 17,700$ $283,200 5 EA 16 23,200$ $371,200 6 LF 20,000 269$ $5,388,000 7 LS 1 72,000$ $72,000 8 LS 1 32,000$ $32,000 $19,003,000 $951,000 $5,701,000 $25,660,000 $6,415,000 $32,075,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Project Description: Justification: Live Oak to IH-35 24" transmission line (approximately 20,000 LF). In progress, pending easement acquisition. Needed to meet growth and provide redundancy. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Fire Hydrant Surface Replacement Traffic Control ARV (1") CAV (3") Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Live Oak to IH-35 24" Transmission Main Date: August 2024 Project Number:2030-W6 Project Category:Water Phase: 2030CIP Type:Growth 24" Water Line Gate Valve 1 LS 1 2,518,000$ $2,518,000 2 EA 2 189,000$ $378,000 3 EA 1 126,000$ $126,000 4 LS 1 63,000$ $63,000 $3,085,000 $155,000 $926,000 $4,170,000 $1,043,000 $5,213,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Capital Improvement Plan Estimate of Probable Cost Project Name:Ware Seguin Pump Station Expansion Phase 1 Date: August 2024Project Number:2030-W7 Project Location: Phase: 2030CIP Type:Growth 1,000 GPM GW Well 1,000 GPM Pump for PS VFD Yard Piping & Other Appurtenances Project Category:Water Project Description: Justification: Ware Seguin Pump Station Improvements Phase 1 - Expand Ware Seguin to firm pumping capacity of 1,000 gpm, 105 TDH; and new groundwater well to provide supply to Ware Seguin. Needed to meet new growth in Ware Seguin area. ITEM NO. 1 LF 4,300 230$ $991,000 2 EA 9 8,200$ $73,800 3 EA 9 23,100$ $207,900 4 LF 4,300 515$ $2,215,000 5 LS 1 34,000$ $34,000 6 LS 1 68,000$ $68,000 $3,590,000 $180,000 $1,077,000 $4,850,000 $1,213,000 $6,063,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: 4,300 LF of new 8" along IH-10 and Scenic Lake Dr. Needed to meet growth in area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:IH-10 8" WL Improvements Date: August 2024Project Number:2030-W8 Project Category:Water Phase: 2030CIP Type:Growth SWPPP Project Description: 1 EA 2 70,000$ $140,000 2 EA 1 80,000$ $80,000 3 LS 1 19,000$ $19,000 $239,000 $12,000 $72,000 $330,000 $83,000 $413,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" PRV Connection/Operations Expenses Justification: 3 new PRVs (2-6", 1-8") to create new pressure zone in southwest part of system. Avoids high pressures and improves performance of Ware Seguin Pump Station. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:PRV Installation for Proposed Southwest Pressure Plane Date: August 2024Project Number:2030-W9 Project Category:Water Phase: 2030CIP Type:System Improvement Project Description: 6" PRV 1 LF 2,590 170$ $440,300 2 EA 6 8,900$ $53,400 3 EA 6 10,700$ $64,200 4 EA 52 2,650$ $137,800 5 LF 2,590 247$ $639,000 6 LS 1 10,000$ $10,000 7 LS 1 32,000$ $32,000 $1,377,000 $69,000 $414,000 $1,860,000 $465,000 $2,325,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Justification: Upsize 2,590 LF of ex. 6" to 12" along River Rd from FM 78 to Bubbling Springs Rd to remove bottleneck. Removes system bottleneck. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Fire Hydrant Surface Replacement Traffic Control Service & System Connections Project Description: Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:River Rd 6" WL Replacement Date: August 2024Project Number:2030-W10** Project Category:Water Phase: 2030CIP Type:System Improvement 12" Water Line Gate Valve 2050 WATER CIP PROJECTS 1 EA 1 543,000$ $543,000 2 EA 1 272,000$ $272,000 3 LS 1 163,000$ $163,000 $978,000 $49,000 $294,000 $1,330,000 $333,000 $1,663,000 Project Description: Justification: Corbett Pump Station Expansion - Expand Corbett to 4,000 gpm, 183 TDH firm capacity. Prevents low pressures throughout southern part of system. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: 2050CIP Type:System Improvement 2,000 GPM Pump VFD Yard Piping & Other Appurtenances Project Category:Water Phase: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Capital Improvement Plan Estimate of Probable Cost Project Name:Corbett Pump Station Expansion Date: August 2024Project Number:2050-W1 1 LF 6,290 230$ $1,450,000 2 EA 13 8,200$ $106,600 3 EA 13 23,100$ $300,300 4 LF 6,290 515$ $3,240,000 5 LS 1 49,000$ $49,000 6 LS 1 68,000$ $68,000 $5,214,000 $261,000 $1,565,000 $7,040,000 $1,760,000 $8,800,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: Approximately 6,290 LF of 8" along FM 2252 and new loop. Supplies new service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:FM 2252 8" WL Improvements Date: August 2024Project Number:2050-W2 Project Category:Water Phase: 2050CIP Type:System Improvement SWPPP Project Description: 1 EA 2 461,000$ $922,000 2 EA 2 272,000$ $544,000 3 LS 1 147,000$ $147,000 $1,613,000 $81,000 $484,000 $2,180,000 $545,000 $2,725,000 Project Description: Justification: Ware Seguin Pump Station Improvements Phase 2 - Expand Ware Seguin to 1,200 gpm, 123 TDH firm capacity. Prevents low pressures in Ware Seguin area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: 2050CIP Type:System Improvement 1,200 GPM Pump VFD Yard Piping & Other Appurtenances Project Category:Water Phase: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Capital Improvement Plan Estimate of Probable Cost Project Name:Ware Seguin Pump Station Expansion Phase 2 Date: August 2024Project Number:2050-W3 1 LF 3,270 230$ $754,000 2 EA 7 8,200$ $57,400 3 EA 7 23,100$ $161,700 4 EA 66 5,700$ $376,200 5 LF 3,270 515$ $1,685,000 6 LS 1 26,000$ $26,000 7 LS 1 68,000$ $68,000 $3,129,000 $157,000 $939,000 $4,230,000 $1,058,000 $5,288,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Justification: Upsize 1,590 LF of 6" to 8" along Beck St east of Schertz Pkwy, 1,680 LF of new 8". Upgrades distribution system to current min. pipe size (8") to serve new service area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Fire Hydrant Surface Replacement Traffic Control Service & System Connections Project Description: Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Beck St 6" WL Replacement Date: August 2024Project Number:2050-W4 Project Category:Water Phase: 2050CIP Type:System Improvement 8" Water Line Gate Valve 1 LF 3,100 230$ $715,000 2 EA 7 8,200$ $57,400 3 EA 7 23,100$ $161,700 4 LF 3,100 515$ $1,597,000 5 LS 1 24,000$ $24,000 6 LS 1 68,000$ $68,000 $2,624,000 $132,000 $788,000 $3,550,000 $888,000 $4,438,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: 3,100 LF of new 8" along Raf Burnette east of Authority Ln. Needed to meet growth in area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Raf Burnette Rd 8" WL Improvements Date: August 2024Project Number:2050-W5 Project Category:Water Phase: 2050CIP Type:Growth SWPPP Project Description: 1 EA 1 14,232,000$ $14,232,000 2 LS 1 3,031,000$ $3,031,000 3 LS 1 922,000$ $922,000 4 LS 1 85,000$ $85,000 5 LS 1 6,723,000$ $6,723,000 $24,993,000 $1,250,000 $7,498,000 $33,750,000 $8,438,000 $42,188,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Foundation for GST Connect to 24" Main Pump Station Project Description: Justification: IH-35 Pump Station (4,000 gpm, 183 TDH firm capacity) and 3.0 MG GST, new connection from SSLGC transmission main to the Live Oak to IH-35 24" transmission main. Needed to meet growth in area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:IH-35 Pump Station & 3.0 MG GST Date: August 2024Project Number:2050-W6 Project Category:Water Phase: 2050CIP Type:Growth 3.0 MG GST Yard Piping & Pumps for GST 1 LF 2,110 230$ $487,000 2 EA 5 8,200$ $41,000 3 EA 5 23,100$ $115,500 4 LF 2,110 515$ $1,087,000 5 LS 1 17,000$ $17,000 6 LS 1 68,000$ $68,000 $1,816,000 $91,000 $545,000 $2,460,000 $615,000 $3,075,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Water Line Gate Valve Fire Hydrant Surface Replacement Traffic Control Justification: 2,110 LF of new 8" along IH-10 and FM 1518. Needed to meet growth in area. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:IH-10 & FM 1518 8" WL Improvements Date: August 2024Project Number:2050-W7 Project Category:Water Phase: 2050CIP Type:Growth SWPPP Project Description: 1 LF 2,500 366$ $915,000 2 EA 5 19,000$ $95,000 3 EA 5 23,100$ $115,500 4 EA 50 5,700$ $285,000 5 LF 2,500 531$ $1,329,000 6 LS 1 20,000$ $20,000 7 LS 1 68,000$ $68,000 $2,828,000 $142,000 $849,000 $3,820,000 $955,000 $4,775,000 SWPPP ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Justification: Upsize 2,500 LF of 8" to 12" along Lower Seguin Rd.Needed for fire flow. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Fire Hydrant Surface Replacement Traffic Control Service & System Connections Project Description: Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Lower Seguin Rd 8" WL Replacement Date: August 2024Project Number:2050-W8 Project Category:Water Phase: 2050CIP Type:Capacity 12" Water Line Gate Valve NEAR TERM WASTEWATER CIP PROJECTS 1 LF 6,600 360$ 2,376,000$ 2 EA 14 17,000$ 238,000$ 3 LF 6,600 214$ 1,413,000$ 4 LS 1 19,000$ 19,000$ 5 LS 1 25,000$ 25,000$ 4,071,000$ $204,000 $1,222,000 $5,500,000 $1,375,000 $6,875,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 24" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Town Creek Phase IV (section 1) with approximately 6,600 LF of 24-inch gravity line. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Town Creek Phase IV 24" - Section 1 Date: August 2024Project Number:NT-S1 Project Category:Waste Water Phase: Near TermCIP Type:Growth Project Description: Justification: 1 LF 4,470 130$ 582,000$ 2 EA 9 17,000$ 153,000$ 3 LF 4,470 214$ 957,000$ 4 LS 1 13,000$ 13,000$ 5 LS 1 25,000$ 25,000$ 1,730,000$ $87,000 $519,000 $2,340,000 $585,000 $2,925,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 12" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Town Creek Phase IV (section 2) with approximately 4,470 LF of 12-inch gravity line. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Town Creek Phase IV 12" - Section 2 Date: August 2024Project Number:NT-S2 Project Category:Waste Water Phase: Near TermCIP Type:Growth Project Description: Justification: 1 LF 10,060 360$ 3,622,000$ 2 EA 20 17,000$ 343,000$ 3 LF 10,060 214$ 2,153,000$ 4 LS 1 29,000$ 29,000$ 5 LS 1 25,000$ 25,000$ 6,172,000$ $309,000 $1,852,000 $8,340,000 $2,085,000 $10,425,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 24" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Town Creek Phase V with approximately 10,060 LF of 24-inch gravity line. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Town Creek Phase V 24"Date: August 2024Project Number:NT-S3 Project Category:Waste Water Phase: Near TermCIP Type:Growth Project Description: Justification: Justification: 1 LF 3,910 200$ 782,000$ 2 EA 8 17,000$ 133,000$ 3 LF 3,128 100$ 313,000$ 4 LS 1 203,000$ 203,000$ 5 LF 3,910 205$ 802,000$ 6 LS 1 12,000$ 12,000$ 7 LS 1 25,000$ 25,000$ 2,270,000$ $114,000 $681,000 $3,070,000 $768,000 $3,838,000 Surface Replacement Traffic Control SWPPP ESTIMATE TOTAL PROJECT COST Lateral Lines Operational Expenses SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) TOTAL Anticipated growth based on Land Use Plan. 18" Gravity Line Standard Manhole (60" DIA.) ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST Project Category:Waste Water CIP Type:Growth Project Location: Project Description: Lookout Line (8") upsized to 18-inch gravity line (~ 3,910 LF). Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Name:Upsize Lookout Line Project Number:NT-S4** Waste Water Growth Justification: 1 LF 3,910 234$ 916,000$ 2 LS 1 1,168,800$ 1,168,800$ $2,084,800 UNIT COST TOTAL 18" Gravity Line Anticipated growth based on Land Use Plan. Project Description: Tri County Line upsized from 8-inch gravity line to 18-inch gravity line (~ 1,760 LF). Note: Costs provided by City. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY Remaining Costs Project Location: ESTIMATE TOTAL PROJECT COST Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Phase: Near Term Project Category: CIP Type: Project Name:Upsize Tri County Line Project Number:NT-S5** 1 LF 21,680 200$ 4,336,000$ 2 EA 43 17,000$ 738,000$ 3 LF 21,680 205$ 4,445,000$ 4 LS 1 62,000$ 62,000$ 5 LS 1 25,000$ 25,000$ 9,606,000$ $481,000 $2,882,000 $12,970,000 $3,243,000 $16,213,000 18" Gravity Line Standard Manhole (60" DIA.) Project Description: Project Location: SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) ESTIMATE TOTAL PROJECT COST Surface Replacement Traffic Control SWPPP Justification: Cibolo West Main with approximately 21,680 LF of 18-inch gravity line. Anticipated growth based on Land Use Plan. TOTAL Project Category:Waste Water Phase: Near TermCIP Type:Growth ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST Capital Improvement Plan Estimate of Probable Cost Project Name:Cibolo West Main Date: August 2024Project Number:NT-S6 $9,600,000 $13,000,000 $3,400,000 Project Category:Waste Water Phase: Near TermCIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Woman Hollering Creek Lift Station, Gravity Lines, and Force Main Date: August 2024 Project Number:NT-S7 Project Location: ESTIMATE TOTAL ELIGIBLE* PROJECT COST Project Description: Justification: Approximately 1,940 LF of 18-inch gravity line serving Hallie’s Cove. Approximately 12,550 LF of 30-inch gravity line, approximately 5,990 LF of 14-inch force main, and WHC lift station. CostS provided by the City. Anticipated growth based on Land Use Plan. *Only the cost increase between 2011 & 2024 is eligible to be included in the impact fee total. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL ESTIMATE TOTAL PROJECT COST (2011) ACTUAL CONSTRUCTION COST (2024) 1 LS 1 50,000$ 50,000$ 50,000$ $3,000 $15,000 $70,000 $18,000 $88,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Justification: Tri County LS to go offline. Per City request. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Tri County Lift Station Date: August 2024Project Number:NT SI-1 Project Category:Waste Water Phase: Near TermCIP Type:Lift Station Removal Decommission Lift Station Project Description: 1 LS 1 50,000$ 50,000$ 2 LF 2,410 105$ 254,000$ 3 EA 5 17,000$ 85,000$ 4 LF 2,410 193$ 466,000$ 5 LS 1 8,000$ 8,000$ 6 LS 1 25,000$ 25,000$ 888,000$ $45,000 $267,000 $1,200,000 $300,000 $1,500,000ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Decommission Lift Station 10" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control Justification: Corbett LS to go offline. Approximately 2,410 LF of 10-inch gravity line installed to connect to existing system. Part of the lift station elimination plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Location: Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Corbett Lift Station Date: August 2024Project Number:NT SI-2 Project Category:Waste Water Phase: Near TermCIP Type:Lift Station Removal SWPPP Project Description: 1 LS 1 50,000$ 50,000$ 2 LS 1 50,000$ 50,000$ 100,000$ $5,000 $30,000 $140,000 $35,000 $175,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Decommission Lift Station Decommission WWTP Project Description: Justification: Sedona LS to go offline and Woman Hollering Creek (WHC) WWTP decommissioned. Part of the lift station elimination plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: Near TermCIP Type:Lift Station & WWTP Removal Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Sedona Lift Station & Woman Hollering Creek WWTP Date: August 2024Project Number:NT SI-3 2030 WASTEWATER CIP PROJECTS 1 LF 2,950 107$ 316,000$ 2 EA 6 21,400$ 129,000$ 3 LF 2,950 239$ 706,000$ 4 LS 1 11,000$ 11,000$ 5 LS 1 32,000$ 32,000$ $1,194,000 $60,000 $359,000 $1,620,000 $405,000 $2,025,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 2,950 LF of 8-inch gravity line north of Old Wiederstein Rd and along Hope Ln. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Hope Lane 8" Gravity Line Date: August 2024Project Number:2030-S1 1 LF 1,900 107$ 204,000$ 2 EA 4 21,400$ 86,000$ 3 LF 1,900 239$ 455,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $785,000 $40,000 $236,000 $1,070,000 $268,000 $1,338,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 1,900 LF of 8-inch gravity line along Old Wiederstein Rd from Dean Rd to vicinity of Kaylee Chase. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Old Wiederstein Road 8"Date: August 2024Project Number:2030-S2 1 LF 3,750 107$ 402,000$ 2 EA 8 21,400$ 172,000$ 3 LF 3,750 239$ 897,000$ 4 LS 1 14,000$ 14,000$ 5 LS 1 32,000$ 32,000$ $1,517,000 $76,000 $456,000 $2,050,000 $513,000 $2,563,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 3,750 LF of 8-inch gravity line south of Union Pacific Rail Road. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Union Pacific Railroad 8" - Section 1 Date: August 2024Project Number:2030-S3 1 LF 500 107$ 54,000$ 2 EA 1 21,400$ 22,000$ 3 LF 500 239$ 120,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $236,000 $12,000 $71,000 $320,000 $80,000 $400,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 500 LF of 8-inch gravity line south of Union Pacific Rail Road. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Union Pacific Railroad 8" - Section 2 Date: August 2024Project Number:2030-S4 1 LF 2,400 107$ 257,000$ 2 EA 5 21,400$ 107,000$ 3 LF 2,400 239$ 574,000$ 4 LS 1 9,000$ 9,000$ 5 LS 1 32,000$ 32,000$ $979,000 $49,000 $294,000 $1,330,000 $333,000 $1,663,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 2,400 LF of 8-inch gravity line along Wiederstein Rd between Jupe and Quail Ln. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Wiederstein Road 8"Date: August 2024Project Number:2030-S5 1 LF 7,300 107$ 782,000$ 2 EA 15 21,400$ 321,000$ 3 LF 7,300 239$ 1,746,000$ 4 LS 1 27,000$ 27,000$ 5 LS 1 32,000$ 32,000$ $2,908,000 $146,000 $873,000 $3,930,000 $983,000 $4,913,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 7,300 LF of 8-inch gravity line, along Schaefer Rd , Lisa Meadows and Voges pass. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Schaefer Road 8" - Section 1 Date: August 2024Project Number:2030-S6 1 LF 2,800 107$ 300,000$ 2 EA 6 21,400$ 129,000$ 3 LF 2,800 239$ 670,000$ 4 LS 1 11,000$ 11,000$ 5 LS 1 32,000$ 32,000$ $1,142,000 $58,000 $343,000 $1,550,000 $388,000 $1,938,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 2,800 LF of 8-inch gravity line along Schaefer Rd west of FM 1518. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Schaefer Road 8" - Section 2 Date: August 2024Project Number:2030-S7 1 LF 550 107$ 59,000$ 2 EA 2 21,400$ 43,000$ 3 LF 550 239$ 132,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $274,000 $14,000 $83,000 $380,000 $95,000 $475,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 550 LF of 8-inch gravity line along Aranda, north of Chalk Stem. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Aranda 8"Date: August 2024 Project Number:2030-S8 1 LF 3,500 132$ 463,000$ 2 EA 7 21,400$ 150,000$ 3 LF 3,500 239$ 838,000$ 4 LS 1 13,000$ 13,000$ 5 LS 1 32,000$ 32,000$ $1,496,000 $75,000 $449,000 $2,020,000 $505,000 $2,525,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 10" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 3,500 LF of 10-inch gravity line west of Weir Rd and north of Trainer Hale Rd. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Weir Road 10"Date: August 2024Project Number:2030-S9 1 LF 1,350 132$ 179,000$ 2 EA 3 21,400$ 65,000$ 3 LF 1,350 239$ 323,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $607,000 $31,000 $183,000 $830,000 $208,000 $1,038,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 10" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 1,350 LF of 10-inch gravity line along Trainer Hale Rd, east of E FM 1518 N. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Trainer Hale Road 10"Date: August 2024Project Number:2030-S10 1 LF 4,550 107$ 487,000$ 2 EA 10 21,400$ 214,000$ 3 LF 4,550 239$ 1,089,000$ 4 LS 1 17,000$ 17,000$ 5 LS 1 32,000$ 32,000$ $1,839,000 $92,000 $552,000 $2,490,000 $623,000 $3,113,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 4,550 LF of 8-inch gravity line along Ware Seguin Rd west of FM 1518. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Ware Seguin Road 8"Date: August 2024Project Number:2030-S11 1 LF 500 107$ 54,000$ 2 EA 1 21,400$ 22,000$ 3 LF 500 239$ 120,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $236,000 $12,000 $71,000 $320,000 $80,000 $400,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 500 LF of 8-inch gravity line along E FM 1518 N. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:FM 1518 8"Date: August 2024Project Number:2030-S12 1 LF 4,000 107$ 428,000$ 2 EA 8 21,400$ 172,000$ 3 LF 4,000 239$ 957,000$ 4 LS 1 15,000$ 15,000$ 5 LS 1 32,000$ 32,000$ $1,604,000 $81,000 $482,000 $2,170,000 $543,000 $2,713,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 4,000 LF of 8-inch gravity line north of I-10 E. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:I-10 8" - Section 1 Date: August 2024Project Number:2030-S13 1 LF 4,350 107$ 466,000$ 2 EA 9 21,400$ 193,000$ 3 LF 4,350 239$ 1,041,000$ 4 LS 1 16,000$ 16,000$ 5 LS 1 32,000$ 32,000$ $1,748,000 $88,000 $525,000 $2,370,000 $593,000 $2,963,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 4,350 LF of 8-inch gravity line along Boenig Dr and Ware Seguin Rd going north. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Boenig Drive 8"Date: August 2024Project Number:2030-S14 1 LF 1,800 107$ 193,000$ 2 EA 4 21,400$ 86,000$ 3 LF 1,800 239$ 431,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 32,000$ 32,000$ $750,000 $38,000 $225,000 $1,020,000 $255,000 $1,275,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 1,800 LF of 8-inch gravity line north of I-10 E and along N Greytown Rd. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:N Greytown Road 8"Date: August 2024Project Number:2030-S15 Justification: 1 LF 6,500 252$ 1,637,000$ 2 EA 13 21,400$ 279,000$ 3 LF 5,200 126$ 655,000$ 4 LS 1 535,000$ 535,000$ 5 LF 6,500 258$ 1,678,000$ 6 LS 1 24,000$ 24,000$ 7 LS 1 32,000$ 32,000$ 4,840,000$ $242,000 $1,452,000 $6,540,000 $1,635,000 $8,175,000ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) UNIT COST TOTAL 18" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Traffic Control ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY Operational Expenses Surface Replacement System Improvement To resolve 4 SSOs upstream of Friesenhahn LS. Project Description: Replacing an existing 8-inch with 18-inch gravity line (~4,900 LF), parallel to Friesenhahn Ln and an existing 12-inch with 18-inch gravity line (~1,600 LF) immediately upstream of the Friesenhahn LS. Capital Improvement Plan Estimate of Probable Cost 2030 SI-1** Project Category:Waste Water Project Location: Date: August 2024 Phase: 2030 Project Name:Friesenhahn West Line WW Upsize Project Number: CIP Type: Justification: 1 LF 1,320 132$ 175,000$ 2 EA 3 21,400$ 57,000$ 3 LF 1,056 126$ 133,000$ 4 LS 1 87,000$ 87,000$ 5 LF 1,320 243$ 321,000$ 6 LS 1 8,000$ 8,000$ 7 LS 1 32,000$ 32,000$ 813,000$ $41,000 $244,000 $1,100,000 $275,000 $1,375,000 PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 10" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Project Category:Waste Water CIP Type:System Improvement Project Name:Fairlawn WW Upsize Project Number:2030 SI-2** Project Location: Phase: 2030 To resolve an SSO upstream of Riata LS. Project Description: Replacing an existing 8-inch with 10-inch gravity line (~1,320 LF) along Fairlawn Ave from Ashwood Rd to Riata LS. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL ESTIMATE TOTAL PROJECT COST Justification: 1 LF 1,150 164$ 189,000$ 2 EA 2 21,400$ 50,000$ 3 LF 920 126$ 116,000$ 4 LS 1 81,000$ 81,000$ 5 LF 1,150 247$ 284,000$ 6 LS 1 8,000$ 8,000$ 7 LS 1 32,000$ 32,000$ 760,000$ $38,000 $228,000 $1,030,000 $258,000 $1,288,000 PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 12" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Project Category:Waste Water CIP Type:System Improvement Project Name:Cibolo Crossing WW Line Upsize Project Number:2030 SI-3** Project Location: Phase: 2030 To resolve an SSO near I 35 N. Project Description: Replacing an existing 10-inch with 12-inch gravity line (~1,150 LF), south of I-35 N and east of Hampton Inn & Suites of Schertz. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL ESTIMATE TOTAL PROJECT COST Justification: 1 LF 250 164$ 41,000$ 2 EA 1 21,400$ 11,000$ 3 LF 200 126$ 26,000$ 4 LS 1 18,000$ 18,000$ 5 LF 250 247$ 62,000$ 6 LS 1 8,000$ 8,000$ 7 LS 1 32,000$ 32,000$ 198,000$ $10,000 $60,000 $270,000 $68,000 $338,000 Traffic Control 12" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Capital Improvement Plan Estimate of Probable Cost Project Category:Waste Water Phase: 2030CIP Type:System Improvement Project Name:Woodland Oak Drive Replacements Date: August 2024Project Number:2030 SI-4** Project Location: Project Description: Replacing an existing 8-inch with 12-inch gravity line (~250 LF), near Woodland Oak Dr. To resolve an SSO near Woodland Oak Dr. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL ESTIMATE TOTAL PROJECT COST SWPPP Justification: 1 LF 3,330 378$ 1,258,000$ 2 EA 7 21,400$ 143,000$ 3 LF 2,664 126$ 336,000$ 4 LS 1 330,000$ 330,000$ 5 LF 3,330 263$ 877,000$ 6 LS 1 12,000$ 12,000$ 7 LS 1 32,000$ 32,000$ 2,988,000$ $150,000 $897,000 $4,040,000 $1,010,000 $5,050,000 PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 21" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION Capital Improvement Plan Estimate of Probable Cost Date: August 2024 Project Category:Waste Water CIP Type:System Improvement Project Name:Old Wiederstein WW Upsize Project Number:2030 SI-5** Project Location: Phase: 2030 To increase line capacity. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Description: Replacing an existing 18-inch with 21-inch gravity line (~3,330 LF), along Old Wiederstein Rd. ESTIMATE TOTAL PROJECT COST 1 LS 1 4,637,000$ 4,637,000$ $4,637,000 $232,000 $1,392,000 $6,270,000 $1,568,000 $7,838,000 Project Location: TOTAL ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Upgrade Lift Station (2,750 gpm) ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST Date: Capital Improvement Plan Estimate of Probable Cost August 2024 Project Category:Waste Water CIP Type:System Improvement Project Name:Northcliffe Lift Station Upgrade Project Number:2030 SI-6** 2030Phase: Northcliffe LS upgrade to firm capacity of 4,500 gpm. Project Description: Justification: To follow TCEQ requirement of peak flow not to exceed firm capacity. This upgrade is based on buildout flow of 4,485 gpm. 1 LS 1 63,000$ 63,000$ 2 LF 420 107$ 45,000$ 3 EA 1 21,400$ 22,000$ 4 LF 420 239$ 101,000$ 5 LS 1 8,000$ 8,000$ 6 LS 1 32,000$ 32,000$ 271,000$ $14,000 $82,000 $370,000 $93,000 $463,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) SWPPP Project Description: Justification: Belmont Park LS to go offline; install approximately 420 LF of 8-inch gravity line to connect to the line along Livingston Dr. Per City request. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Decommission Lift Station 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control Project Category:Waste Water Phase: 2030CIP Type:Lift Station Removal Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Belmont Park Lift Station Date: August 2024Project Number:2030 SI-7 1 LF 1,220 252$ 308,000$ 2 EA 2 21,400$ 53,000$ 3 LF 976 126$ 123,000$ 4 LS 1 101,000$ 101,000$ 5 LF 1,220 258$ 315,000$ 6 LS 1 8,000$ 8,000$ 7 LS 1 32,000$ 32,000$ 940,000$ $47,000 $282,000 $1,270,000 $318,000 $1,588,000 Project Location: ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 18" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement Project Description: Justification: Replacing an existing 15-inch with 18-inch gravity line (~1,220 LF), east of Roy Richard Dr and south of Woodland Oaks Dr. To resolve 2 SSOs near Woodland Oak Dr and Valencia Ln. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:CCMA System Capacity Capital Improvement Plan Estimate of Probable Cost Project Name:Roy Richard Drive Replacements Date: August 2024Project Number:2030 C-1 1 LF 1,780 252$ 449,000$ 2 EA 4 21,400$ 77,000$ 3 LF 1,424 126$ 180,000$ 4 LS 1 147,000$ 147,000$ 5 LF 1,780 258$ 460,000$ 6 LS 1 8,000$ 8,000$ 7 LS 1 32,000$ 32,000$ 1,353,000$ $68,000 $406,000 $1,830,000 $458,000 $2,288,000 Project Location: ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 18" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement Project Description: Justification: Replacing an existing 10-inch with 18-inch gravity line (~1,780 LF), north of Woodland Oaks Dr and east of Valencia Ln. To resolve 2 SSOs near Woodland Oak Dr and Valencia Ln. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:CCMA System Capacity Capital Improvement Plan Estimate of Probable Cost Project Name:Valencia Lane Replacements Date: August 2024Project Number:2030 C-2 1 LF 5,230 806$ 4,214,000$ 2 EA 10 21,400$ 224,000$ 3 LF 4,184 126$ 527,000$ 4 LS 1 818,000$ 818,000$ 5 LF 5,230 292$ 1,528,000$ 6 LS 1 19,000$ 19,000$ 7 LS 1 32,000$ 32,000$ 7,362,000$ $369,000 $2,209,000 $9,940,000 $2,485,000 $12,425,000 Project Location: ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 36" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement Project Description: Justification: Replacing an existing 30-inch with 36-inch gravity line (~5,230 LF), south of Savannah Dr and north of Live Oak Rd. To resolve an SSO near Maske Rd. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:CCMA System Capacity Capital Improvement Plan Estimate of Probable Cost Project Name:Savannah Drive Replacements Date: August 2024Project Number:2030 C-3 1 LF 5,450 806$ 4,391,000$ 2 EA 11 21,400$ 234,000$ 3 LF 4,360 126$ 549,000$ 4 LS 1 852,000$ 852,000$ 5 LF 5,450 292$ 1,592,000$ 6 LS 1 20,000$ 20,000$ 7 LS 1 32,000$ 32,000$ 7,670,000$ $384,000 $2,301,000 $10,360,000 $2,590,000 $12,950,000 Project Location: ESTIMATE TOTAL PROJECT COST SWPPP SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Traffic Control 36" Gravity Line Standard Manhole (60" DIA.) Lateral Lines Operational Expenses Surface Replacement Project Description: Justification: Replacing an existing 30-inch with 36-inch gravity line (~5,450 LF), near Community Cir, from Buffalo Dr to Live Oak Rd. To resolve 2 SSOs near Maske Rd. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2030CIP Type:CCMA System Capacity Capital Improvement Plan Estimate of Probable Cost Project Name:Build Out Project 25 - 36" Schertz Line Date: August 2024Project Number:2030 C-4 2050 WASTEWATER CIP PROJECTS 1 LF 6,250 230$ 1,441,000$ 2 EA 13 46,100$ 600,000$ 3 LF 6,250 515$ 3,220,000$ 4 LS 1 49,000$ 49,000$ 5 LS 1 68,000$ 68,000$ 5,378,000$ $269,000 $1,614,000 $7,270,000 $1,818,000 $9,088,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 6,250 LF of 8-inch gravity line north of and along I-35 N. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name: I-35 N 8"Date: August 2024Project Number:2050-S1 1 LF 4,460 230$ 1,028,000$ 2 EA 9 46,100$ 415,000$ 3 LF 4,460 515$ 2,298,000$ 4 LS 1 35,000$ 35,000$ 5 LS 1 68,000$ 68,000$ 3,844,000$ $193,000 $1,154,000 $5,200,000 $1,300,000 $6,500,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 4,460 LF of 8-inch gravity line, along Friesenhahn Ln. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Friesenhahn Lane 8"Date: August 2024Project Number:2050-S2 1 LF 3,910 230$ 901,000$ 2 EA 8 46,100$ 369,000$ 3 LF 3,910 515$ 2,014,000$ 4 LS 1 31,000$ 31,000$ 5 LS 1 68,000$ 68,000$ 3,383,000$ $170,000 $1,015,000 $4,570,000 $1,143,000 $5,713,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 3,910 LF of 8-inch gravity line from Schaefer Rd north parallel to Authority Ln. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Schaefer Road 8" - Section 3 Date: August 2024Project Number:2050-S3 1 LF 1,930 230$ 445,000$ 2 EA 4 46,100$ 185,000$ 3 LF 1,930 515$ 995,000$ 4 LS 1 15,000$ 15,000$ 5 LS 1 68,000$ 68,000$ 1,708,000$ $86,000 $513,000 $2,310,000 $578,000 $2,888,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 1,930 LF of 8-inch gravity line, south of Corbett Junior High School and north of Lower Seguin Rd. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Corbett JH 8"Date: August 2024Project Number:2050-S4 1 LF 830 230$ 192,000$ 2 EA 2 46,100$ 93,000$ 3 LF 830 515$ 428,000$ 4 LS 1 8,000$ 8,000$ 5 LS 1 68,000$ 68,000$ 789,000$ $40,000 $237,000 $1,070,000 $268,000 $1,338,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 830 LF of 8-inch gravity line along Lower Seguin Rd. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:Lower Seguin Road 8"Date: August 2024Project Number:2050-S5 1 LF 2,220 230$ 512,000$ 2 EA 5 46,100$ 231,000$ 3 LF 2,220 515$ 1,144,000$ 4 LS 1 18,000$ 18,000$ 5 LS 1 68,000$ 68,000$ 1,973,000$ $99,000 $592,000 $2,670,000 $668,000 $3,338,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control SWPPP Project Description: Justification: Approximately 2,220 LF of 8-inch gravity line north of and parallel to IH-10. Anticipated growth based on Land Use Plan. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Growth Capital Improvement Plan Estimate of Probable Cost Project Name:I-10 8" - Section 2 Date: August 2024Project Number:2050-S6 1 LS 1 865,000$ 865,000$ 865,000$ $44,000 $260,000 $1,170,000 $293,000 $1,463,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Upgrade Lift Station (~250 gpm) Project Description: Justification: Cypress Point LS upgrade to firm capacity of 1,250 gpm. To follow TCEQ requirement of Peak flow not to exceed firm capacity. This upgrade is based on buildout flow of 1,233 gpm. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:System Improvement Capital Improvement Plan Estimate of Probable Cost Project Name:Cypress Point Lift Station Upgrade Date: August 2024 Project Number:2050 SI-1 1 LS 1 136,000$ 136,000$ 136,000$ $7,000 $41,000 $190,000 $48,000 $238,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Decommission Lift Station Project Description: Justification: Schertz Pkwy LS to go offline. To convey flow to a new CCMA's line which will be built by 2050. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Lift Station Removal Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Schertz Parkway Lift Station Date: August 2024Project Number:2050 SI-2 1 LS 1 136,000$ 136,000$ 2 LF 2,300 230$ 530,000$ 3 EA 5 46,100$ 231,000$ 4 LF 2,300 515$ 1,185,000$ 5 LS 1 18,000$ 18,000$ 6 LS 1 68,000$ 68,000$ 2,168,000$ $109,000 $651,000 $2,930,000 $733,000 $3,663,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) SWPPP Project Description: Justification: Park LS to go offline; install approximately 2,300 LF of 8-inch gravity line to connect to the line along E Aviation Blvd. Per City request. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Decommission Lift Station 8" Gravity Line Standard Manhole (60" DIA.) Surface Replacement Traffic Control Project Category:Waste Water Phase: 2050CIP Type:Lift Station Removal Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Park Lift Station Date: August 2024Project Number:2050 SI-3 1 LS 1 136,000$ 136,000$ 136,000$ $7,000 $41,000 $190,000 $48,000 $238,000 Project Location: ESTIMATE TOTAL PROJECT COST SUBTOTAL MOBILIZATION (5%) CONTINGENCY (30%) TOTAL CONSTRUCTION PS&E & CONSTRUCTION MANAGEMENT (25%) Decommission Lift Station Project Description: Justification: Cover’s Cove LS to go offline. Per City request. ITEM NO. ITEM DESCRIPTION UNIT ESTIMATED QUANTITY UNIT COST TOTAL Project Category:Waste Water Phase: 2050CIP Type:Lift Station Removal Capital Improvement Plan Estimate of Probable Cost Project Name:Decommission Cover's Cove Lift Station Date: August 2024Project Number:2050 SI-4 APPENDIX 30 - CIP PROJECTS UTILIZATION CALCULATIONS Project Number Project Name Existing Peak Flow (gpm) 2030 Peak Flow (gpm) 2050 Peak Flow (gpm) 2020-2030 % Utilization NT-W1**Bubbling Springs 6" WL Replacement 185.86 269.83 309.94 27% NT-W2 Corbett Pump Station & 3.0 MG GST N/A N/A N/A N/A NT-W3 Ware Seguin Pump Station Operational Improvement N/A N/A N/A N/A NT-W4 12" WL from Ware Seguin to Lower Seguin N/A N/A N/A N/A NT-W5 Fred Couples to Schwab N/A N/A N/A N/A NT-W6 Schwab to Eckhardt N/A N/A N/A N/A NT-W7**Graytown to Pfeil - 32.61 46.93 69% NT-W8**FM 78 Water Line Replacement 369.10 500.30 589.39 22% NT-W9**Moonlight Meadow Dr & Lost Meadow Dr WL Replacement 18.83 18.83 18.83 0% NT-W10**Robinhood Way WL Replacement 46.06 46.06 46.06 0% 2030-W1 12" WL from Tri-County Extension to Cibolo Valley Drive - 316.47 229.95 100% 2030-W2 Raf Burnette Rd 12" WL Improvements - 177.06 200.02 89% 2030-W3 8" WL from Ray Corbett Dr to Lower Seguin Rd - 594.20 613.97 97% 2030-W4**Trainer Hale Rd 2" WL Replacement & 8" WL Improvement - 530.42 568.37 93% 2030-W5**Boenig Dr S 6" WL Replacement & 8" WL Improvement 2.43 117.51 166.63 69% 2030-W6 Live Oak to IH-35 24" Transmission Main - 5,346.49 4,000.00 100% 2030-W7 Ware Seguin Pump Station Expansion Phase 1 600.00 1,000.00 1,200.00 33% 2030-W8 IH-10 8" WL Improvements - 15.11 11.35 100% 2030-W9 PRV Installation for Proposed Southwest Pressure Plane N/A N/A N/A N/A 2030-W10**River Rd 6" WL Replacement 115.65 311.01 335.23 58% Near Term CIP System Improvement Projects City of Schertz 2024 Impact Fee Update Water CIP Project Growth Utilization Calculations Proposed 2030 CIP Growth Projects N/A indicates that the project is not eligble to be included for impact fees. Utilizations in red indicate that it is an adjusted value because it was over 100% due to the build out flow occuring in 2030 instead of 2050. System Improvement Projects Project Number Project Name Existing Peak Flow (gpm) 2030 Peak Flow (gpm) 2050 Peak Flow (gpm) 2020-2030 % Utilization NT-S1 Town Creek Phase IV 24" - Section 1 - 33.20 158.4 21% NT-S2 Town Creek Phase IV 12" - Section 2 - - 11.6 0% NT-S3 Town Creek Phase V 24"- 33.20 145.5 23% NT-S4**Upsize Lookout Line 275.40 223.80 256.6 20% NT-S5**Upsize Tri County Line 273.90 216.00 229.1 25% NT-S6 Cibolo West Main - 1,052.90 1,262.3 83% NT-S7 Woman Hollering Creek Lift Station, Gravity Lines, and Force Main - 702.60 785.2 89% NT SI-1 Decommission Tri County Lift Station N/A N/A N/A N/A NT SI-2 Decommission Corbett Lift Station N/A N/A N/A N/A NT SI-3 Decommission Sedona Lift Station & Woman Hollering Creek WWTP N/A N/A N/A N/A 2030-S1 Hope Lane 8" Gravity Line - 59.40 88.50 67% 2030-S2 Old Wiederstein Road 8"- 0.53 10.30 5% 2030-S3 Union Pacific Railroad 8" - Section 1 - 11.60 119.30 10% 2030-S4 Union Pacific Railroad 8" - Section 2 - 5.50 46.10 12% 2030-S5 Wiederstein Road 8"- 160.90 195.00 83% 2030-S6 Schaefer Road 8" - Section 1 - 42.30 128.80 33% 2030-S7 Schaefer Road 8" - Section 2 - 7.20 7.20 100% 2030-S8 Aranda 8"- 3.20 3.20 100% 2030-S9 Weir Road 10"- 597.00 597.60 100% 2030-S10 Trainer Hale Road 10"- 31.90 32.00 100% 2030-S11 Ware Seguin Road 8"- 122.60 126.70 97% 2030-S12 FM 1518 8"- 9.80 24.50 40% 2030-S13 I-10 8" - Section 1 - 67.20 68.10 99% 2030-S14 Boenig Drive 8"- 12.30 42.90 29% 2030-S15 N Greytown Road 8"- 45.70 88.10 52% 2030 SI-1**Friesenhahn West Line WW Upsize 769.20 1,114.10 1,538.10 22% 2030 SI-2**Fairlawn WW Upsize 658.40 722.70 727.20 9% 2030 SI-3**Cibolo Crossing WW Line Upsize 1,439.40 1,382.60 1,576.50 4% 2030 SI-4**Woodland Oak Drive Replacements 784.00 820.60 900.30 4% 2030 SI-5**Old Wiederstein WW Upsize 1,908.30 5,034.00 5,092.50 61% 2030 SI-6**Northcliffe Lift Station Upgrade 3,824.00 4,048.70 4,485.00 5% 2030 SI-7 Decommission Belmont Park Lift Station N/A N/A N/A N/A City of Schertz 2024 Impact Fee Update Wastewater CIP Project Growth Utilization Calculations N/A indicates that the project is not eligble to be included for impact fees. Utilizations in red indicate that it is an adjusted value because it was over 100% due to the build out flow occuring in 2030 instead of 2050. Near Term CIP System Improvement Projects Growth Projects System Improvement Projects Proposed 2030 CIP Growth Projects APPENDIX 31 - OCTAVE METER SPECIFICATIONS Master Meter // 101 Regency Parkway // Mansfield, TX 76063 // www.mastermeter.com Bottom load multi-Jet meters 1 Master Meter’s Multi-Jet meter exceeds the AWWA C708 standard. With sensitivity to measure water flowing as low as 1/8 gallon per minute and accuracy unaffected by common particulates and build-up that would freeze other types, you can count on our Multi-Jet technology. Technical Specifications: AWWA Standard -Meets or exceeds all sections of AWWA Standard C-708, most recent revision. Compliant with SDWA, NSF ANSI 372 and NSF ANSI 61 standards. Register - Standard Direct Read, DIALOG® 3G AMR System registers, AccuLinx Encoder, and IP 68 Electrical Output registers available. Together, an integrated and migratable technology environment is attained; direct, proximity (touch), mobile AMR, and Fixed Network AMI. Register Sealing - Direct Read and DIALOG registers are permanently sealed with a scratch resistant glass lens, stainless steel base and wrap-around gasket to prevent intrusion of dirt or moisture. Features & Benefits: • Rugged basket strainer built from advanced polymer materials for superior wear mitigation. • Proprietary design produces smooth, laminar flow profile for improved accuracy • Award-winning DIALOG 3G register design houses all vital components - encoder, RF transmitter, battery and antennae - safely within the register’s stainless steel and tempered glass enclosure. Free of external wires, components and connections - the #1 cause of field related issues on competitive designs. • Assures compliance with the Safe Drinking Water Act (SDWA). • Measures with only one moving part that is hydro- dynamically balanced on a sapphire bearing to preserve accuracy and promote a positive bottom line. • Exceptional performance in passing entrained solids and operating in environments with high mineral content. • Clean, elegant measurement design is highly sensitive to leaks and low flow while limiting wear for excellent revenue protection. Master Meter // 101 Regency Parkway // Mansfield, TX 76063 // www.mastermeter.com Bottom load multi-Jet meters 2 Accuracy and Head Loss Chart 0 5 10 15 20 25 30 35 40 45 50 ACCURACY% HEAD LOSS NO R M A L AW W A C 7 0 8 L O W 103.0% 101.5% 100% 98.5% 97.0%10 P.S.I. 3/4” 5/8” 9 8 7 6 5 4 3 2 1 1” 5/8 and 3/4” 1” 0 METER OPERATING CHARACTERISTIC/DIMENSION 5/8"3/4" x 7-‐1/2"3/4" x 9"3/4" x 9" x 1"1” Flow Rating (gpm)20 30 30 30 50 Continuous Flow (gpm)15 20 20 20 30 Normal Flow Range (gpm)1-‐20 2-‐30 2-‐30 2-‐30 3-‐50 Extended Low Flow (gpm)1/4 1/2 1/2 1/2 3/4 Maximum Working Pressure (psi)150 150 150 150 150 Maximum Working Temperature (F)120 120 120 120 120 Length (A below)7-‐1/2"7-‐1/2"9"9"10-‐3/4" Width (B below)3-‐5/8"3-‐5/8"3-‐5/8"3-‐5/8"4" Height, standard register with lid (C below)5"5"5"5"5-‐1/4" Height, bottom to center line (D below)1-‐1/2"1-‐1/2"1-‐1/2"1-‐1/2"1-‐3/4" Weight (lbs)3.95 4.0 4.1 4.6 5.25 Packed To Carton 6 6 6 4 4 Carton Weight (lbs)25.1 25.4 26 19.8 22.4 Technical Specs (Cont’d): • Register Unit - Registration available in U.S. gallons, cubic feet or cubic meters. • Test Circle - Large center sweep hand with one hundred (100) clearly marked gradations on the periphery of the dial face (available on Direct Read and DIALOG 3G registers). • Design/Operation - Velocity-type flow measurement. Water that is evenly distributed by multiple converging inlet ports flows past an impeller in the measuring chamber, creating an impeller velocity directly proportional to water flow rate. The meter’s register integrates that velocity into totalized flow. An inherent advantage for this design is unparalleled wear mitigation leading to sustained revenues. The register assembly is removable under line pressure permitting seamless, simplified upgrades in reading technology. • Strainer - A rugged, 360-degree advance polymer basket strainer protects the critical measuring element from damage. The unique strainer design smoothes the flow of water entering into the meter creating a laminar flow that is gentle on the meter’s internal components. Tough materials operating in a smooth, balanced environment enable the meters to perform more accurately over time. Utilities’ investments last longer while capturing more revenue. • Measuring Chamber - The measuring chamber housing and measurement element are built with an advanced synthetic polymer. Measurement surfaces are not wear surfaces, providing sustained accuracy despite the presence of entrained solids in the water. A long life, synthetic sapphire bearing serves as a wear surface with radially balanced water flows. The chamber housing is constructed in two parts to allow access to the impeller. Bottom plates available in Bronze, Cast Iron (CI) or Engineered Plastic. B D C A Master Meter // 101 Regency Parkway // Mansfield, TX 76063 // www.mastermeter.com 1 OCTAVE ULTRASONIC METER® Features & Benefits: • Grade 316 Stainless Steel (2"-8") or Epoxy Coated Ductile Iron (10"-12") body design provides full compliance with ANSI/NSF 372 (AB1953 or NSF61G). • No moving parts. Minimal flow intrusion. Enduring accuracy. • Easy to install Floating Flanges on 2"-8" and Integrated Flanges on 10"-12". • No required strainer. • Wide beam ultrasonic measurement sensors for high accuracy and reliable operation. • Industry standard communication protocol for integration with most third-party AMR/AMI systems. • Active leak, burst, reverse flow, empty pipe, measurement failure, and low battery. LCD also displays rate of flow and water temperature. • Ruggedized NEMA 6P/IP-68+ construction; fully submersible design. • Designed to meet standards for both North American and International C&I water meters. • Optional flow measurements; Forward Only, Net Volume or Alternating Display (Forward and Reverse Consumption displayed separately). Octave brings the latest in ultrasonic metering technology to Commercial/Industrial (C&I) water meters and puts precise measurement where the real flows exist. An excellent alternative to mechanical compound, single-jet, floating ball, fire-service type and turbine meters, Octave excels at maintaining sustained accuracy for the life of the meter while providing smart AMR capabilities. Technical Specifications: Working Pressure - 175 PSI Liquid Temperature - 33° - 122 °F Metrological Characteristics - Meets ANSI/AWWA Standards C715-18, C750-19, ISO 4064 rev. 2014 Configuration - Compact-Display built into unit Power Source - 2 x D Size Lithium Thionyl Chloride batteries - 10 year warranted life time Environmental Protection - NEMA 6P+ (IP68+), Ambient operation temp. -13 °F / +131 °F for the display Display Units - Multi line 12 digit LCD (Programmable USG, Cubic Feet, Cubic Meters, Acre Feet for volume and GPM, Lt/s, or M³/h for rate of flow) Output - Programmable Encoder, Pulse, 4-20, or Modbus; Optional dual output available in encoder + pulse Available in sizes 1.5", 2", 3", 4", 6", 8", 10", and 12" UL Certification is available on 1.5" through 8" only. FM Approval is available on all sizes. Master Meter // 101 Regency Parkway // Mansfield, TX 76063 // www.mastermeter.com 2 OCTAVE ULTRASONIC METER® Performance Data & Dimensions NOTE — For Performance charts please see Engineering Document - Octave | Version 10.17. v1202.20F 1.5"x13"2"x10"2"x15.25"2"x17" (40 mm)(50 mm)(50 mm)(50 mm) 250 GPM 250 GPM 250 GPM 250 GPM (57 m3/h)(57 m3/h)(57 m3/h)(57 m3/h) 0.50 – 250 GPM 0.50 – 250 GPM 0.50 – 250 GPM 0.50 – 250 GPM (0.11 – 57 m3/h)(0.11 – 57 m3/h)(0.11 – 57 m3/h)(0.11 – 57 m3/h) 0.25 GPM 0.25 GPM 0.25 GPM 0.25 GPM (0.06 m3/h)(0.06 m3/h)(0.06 m3/h)(0.06 m3/h) 13"10"15.25"17" (330 mm)(250 mm)(390 mm)(432 mm) 5-3/4"5-3/4"5-3/4"5-3/4" (146 mm)(146 mm)(146 mm)(146 mm) 6-3/4"6-3/4"6-3/4"6-3/4" (172 mm)(172 mm)(172 mm)(172 mm) 2-1/8"2-1/8"2-1/8"2-1/8" (54 mm)(54 mm)(54 mm)(54 mm) 20 lbs 15 lbs 22 lbs 24 lbs (9 kg)(7 kg)(10 kg)(11 kg) • +/- 1.5% in the Normal Operating Range • +/- 5% in the Extended Low Flow Height Height from Center Pipe Weight * In the water temperature of 45° to 85° F (7° to 30° C), meter consumption is accurately measured at: Octave Operating Characteristics and Dimensions Safe Maximum Operating Capacity Normal Operating Range (98.5% - 101.5% Accuracy)* Extended Low Flow (95% - 105% Accuracy) Length Width 3"4"6"8"10"12" (80 mm)(100 mm)(150 mm)(200 mm)(250 mm)(300 mm) 500 GPM 1,000 GPM 1,600 GPM 2,800 GPM 5,500 GPM 5,500 GPM (114 m3/h)(227 m3/h)(363 m3/h)(636 m3/h)(1,250 m3/h)(1,250 m3/h) 1 – 500 GPM 1.5 – 1,000 GPM 3 – 1,600 GPM 5 – 2,800 GPM 14 – 5,500 GPM 14 – 5,500 GPM (0.23 – 114 m3/h)(0.34 – 227 m3/h)(0.68 – 363 m3/h)(1.5 – 636 m3/h)(3.2 – 1,250 m3/h)(3.2 – 1,250 m3/h) 0.5 GPM 0.75 GPM 2 GPM 4 GPM 8 GPM 8 GPM (0.11 m3/h)(0.17 m3/h)(0.45 m3/h)(0.9 m3/h)(1.8 m3/h)(1.8 m3/h) 12"14"18"20"17-3/4"19-3/4" (305 mm)(356 mm)(457 mm)(508 mm)(451 mm)(502 mm) 7-1/2"9"11"13-1/2"16"19-3/4" (190 mm)(229 mm)(280 mm)(343 mm)(406 mm)(502 mm) 8-1/2"9-7/8"10-7/8"12-7/8"16-1/2"19-3/4" (216 mm)(250 mm)(276 mm)(327 mm)(419 mm)(502 mm) 3-1/2"4-1/2"5-1/8"6-3/8"8"9-7/8" (90 mm)(115 mm)(130 mm)(162 mm)(203 mm)(251 mm) 23 lbs 35 lbs 51 lbs 78 lbs 150 lbs 210 lbs (10.5 kg)(16 kg)(23 kg)(35 kg)(68 kg)(96 kg) • +/- 1.5% in the Normal Operating Range • +/- 5% in the Extended Low Flow Height Height from Center Pipe Weight * In the water temperature of 45° to 85° F (7° to 30° C), meter consumption is accurately measured at: Octave Operating Characteristics and Dimensions Safe Maximum Operating Capacity Normal Operating Range (98.5% - 101.5% Accuracy)* Extended Low Flow (95% - 105% Accuracy) Length Width MMPCS090111 The Octave vs. Compounds & Turbines Product Comparison Sheet The origin of the modern day turbine meter dates back to the late 18th century and has evolved into a reliable way of measuring high volumes of water. Since 1914 compound meters have served a place in the market by capturing unaccounted for water in many applications when compared to traditional turbine meters. While changes in both designs have improved meter accuracy there is still room for improvement due to poor low flow registration (in turbines), costly repairs, head loss, decreased accuracy in the changeover flow rates (in compounds), and short term sustained accuracy. With the introduction of the Octave ultrasonic water meter, the industry now has a meter capable of accurately measuring both high volume water usage while still capturing low flows and providing leakage alerts with none of the limitations of a compound or turbine. Benefits: 1. No moving parts: Compound meters require water to be measured through 2 separate measuring elements; one for high flows and a secondary meter for low flows. In addition the compound meter requires an automatic valve mechanism for diverting flow through the appropriate measuring device. Traditional compound meters can have upwards of 50-75 moving parts. Turbine meters have one measuring element for capturing intermediate and high flows. Most turbine meters can have upwards of 25 moving parts. The Octave meter has absolutely no moving parts and thus eliminates the need of any maintenance or repair or the requirement of installing a strainer. However if the utility would like to prevent larger suspended particles from entering the customer’s line a strainer may be installed without adversely affecting the meter. 2. Sustained meter accuracy: As with all mechanical devices, compound and turbine meters are subject to damage or wear which has a negative effect on meter accuracy and the utility’s revenue. Using the latest in ultrasonic transit time technology the Octave meter is capable of maintaining new meter accuracy for the life of the meter without the need for calibration or routine maintenance. 3. Low flow accuracy & starting flow: With flow sensitivity starting as low as 1/16 gpm, the Octave is the only solid state meter capable of matching the minimum test flow rates of the AWWA standard for compound meters (2” – 4”) and far exceeds the low flow rates of the AWWA standard for typical turbines (all sizes). Size Octave Low Flow *C701 Low Flow ** C702 Low Flow 2” ¼ gpm @ 95% 4 gpm @ 98.5% ¼ gpm @ 95% 3” ½ gpm @95% 8 gpm @ 98.5% ½ gpm @ 95 % 4” ¾ gpm @95% 15 gpm @ 98.5% ¾ gpm @ 95% 6” 2 gpm @ 95% 30 gpm @ 98.5% 1 ½ gpm @ 95% 8” 4 gpm @ 95% 50 gpm @ 98.5% 2 gpm @ 95% *C701 is the AWWA Standard for Cold Water Meters, Turbine Type **C702 is the AWWA Standard for Cold Water Meters, Compound Type 4. No changeover: An inherent weakness with compound meters is the point when flow begins to changeover from one chamber to the other. Depending on the make and model, meter accuracy can drop as low as 90% on older compound models and approximately 94% - 97% on newer compound models. The Octave eliminates changeover and provides optimal meter accuracy at all flow that should result in more revenue for the utility. 5. High flow: Occasionally a compound is not the right meter for the job when a customer’s flow demand exceeds the meter’s safe maximum flow. To prevent unwanted wear to the compound the utility would typically install a turbine meter and hope the customer was not also operating below the meter’s low flow capacity during non-peak demand. The Octave meter allows you to accurately measure both low and high flows without sacrificing meter accuracy. MMPCS090111 Size Octave Safe Maximum Flow *C701 Safe Maximum Flow *C701 % of Improvement **C702 Safe Maximum Flow **C702 % of Improvement 2” 250 gpm 190 gpm 24% 160 gpm 36% 3” 500 gpm 435 gpm 13% 350 gpm 30% 4” 1,000 gpm 750 gpm 25% 600 gpm 40% 6” 1,600 gpm 1,600 gpm 20% 1,350 gpm 32.5% 8” 2,800 gpm 2,800 gpm 20% 1,600 gpm 54.3% *C701 is the AWWA Standard for Cold Water Meters, Turbine Type **C702 is the AWWA Standard for Cold Water Meters, Compound Type 6. Head loss: With no internal parts to cause friction the Octave by design decreases head loss which in turn lowers pumping costs for the utility and decreases the number of complaints of poor pressure by the customer. Compared to a typical compound meter, the head loss of the Octave can decrease head loss by up to 93% at comparable flow rates and up to 90% in turbines. At C701 Safe Max Flow Improvement At C702 Safe Max Flow Improvement Size Turbines vs. Octave vs. Turbines Compounds vs. Octave vs. Compounds 2" 5.08 PSI 0.80 PSI 84% 7.05 PSI 0.74 PSI 90% 3" 5.44 PSI 2.00 PSI 63% 6.88 PSI 1.15 PSI 83% 4" 7.30 PSI 3.00 PSI 59% 8.90 PSI 1.89 PSI 79% 6" 6.14 PSI 0.69 PSI 89% 8.32 PSI 0.55 PSI 93% 8" 3.48 PSI 1.87 PSI 46% 7.70 PSI 0.66 PSI 91% #Head loss improvements are determined by taking an average head loss for each meter type at the Safe Maximum Flow per the applicable standard then comparing it to the Octave at the same rate of flow. Results vary based on the specific model when compared to the Octave. 7. Meter Oversizing / Undersizing / Improper Application: Lost revenue and/or meter damage can occur if the meter is not sized properly or if the meter installed is not best suited for the customer’s usage profile. The Octave operates well in almost every application, eliminating the question of which meter to use or what size to use. 8. Technology: The Octave comes with built in standard display alerts such as leak detection, flow direction, empty pipe, and battery level icon, and offers the scalability to include data logging, impact alerts such as tampering, backflow, theft and zero consumption when connected to Master Meter’s XTR endpoint. The technology advantages of the Octave far exceed the capabilities of today’s compound and turbine meters. 9. Weight: Less parts needed to build a meter equates to manufacturing a meter that weighs considerably less than compounds and turbines resulting in reducing the number of field staff and equipment needed to install or replace meters and environmental benefits such as reducing your carbon footprint. Size Octave Weight ##Turbine Avg. Weight Improvement vs. Turbine ##Compound Avg. Weight Improvement vs. Compound 2" 26 lbs 25 lbs +4% 39 lbs 33% 3" 36 lbs 40 lbs 10% 68 lbs 47% 4" 48.5 lbs 54 lbs 10% 86 lbs 44% 6" 99 lbs 108 lbs 8% 155 lbs 36% 8" 136 lbs 186 lbs 27% 379 lbs 64% ## Comparisons of weight are between various compound and turbine models. The level of improvement was based on average weight per size and type. Results vary based on the specific model when compared to the Octave. 10. Price: For all of these added features you would expect to pay much more for a superior product but that is not the case. Priced between a turbine and a compound the Octave exceeds all the advantages of a traditional compound or turbine. Octave Installation Guide Category: C & I Metering Type: Installation Manual Issue: Operation Version 01.19 Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 2 of 16 Table of Contents Octave Installation Manual 1 General Information Page 1. Introduction 3 2. Package Contents 3 3. General Safety 3 4. Unpacking Instructions 3 2 Technical Data 1. Measurement Method 4 2. Mechanical Data 4 3. Dimensions and Scaled Drawings 5 4. Performance Data 5 5. Pressure Loss Charts 6 3 Installation Requirements 1. Pre-Installation 7 2. Handling the Octave 7 3. Installation Notes 7 4. Installation Location & Position 8 5. Additional Installation Requirements 9 4 Register Display and Output 1. Digital Display 10 2. Pulse Output (Open Drain) 11 3. Pulse Output (SSR Dry Contact) 12 4. 4-20 mA (Analog) 13 5. Encoder Output (Serial) 14 6. No Output (Manual read) 14 7. Installation of Output Module 15 8. Wire Connectivity Chart 16 Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 3 of 16 Octave Installation Manual Chapter 1 – General Information 1.1 Introduction Thank you for choosing Master Meter’s Octave Ultrasonic Meter. This unique design delivers precise flow measurement without any moving parts for long life, sustained accuracy and exceptional performance. The following information within this guide will help you gain a better understanding of the many features and capabilities your new Octave Ultrasonic meter has to offer. 1.2 Package Contents and Documentation • One complete Octave Ultrasonic Flow Meter (meter body with integral electronics), size as indicated on the packaging box. • Octave User Installation Guide • Certificate of calibration data (adhered to the inside of the meter lid) • (Optional) If specified at the time of order; one output module 1.3 General Safety Prior to installation of your new Octave Ultrasonic Meter please consider the following; • Do not install, operate or maintain this flow meter without reading, understanding and following the factory-supplied instructions. Otherwise, injury or damage may result. • Read instructions carefully before beginning installation and save them for future reference. • Observe all warnings and instructions marked on the product. • Consider handling and lifting instructions to avoid damage. • If the product does not operate normally, refer to the service instructions or to a qualified Master Meter representative. • There are no operator-serviceable parts inside this product. 1.4 Unpacking Instructions and Inspection This product has been thoroughly inspected and tested prior to shipment and is ready for operation. After carefully unpacking the meter, inspect all contents for shipping damage before attempting to install. If here is any indication of physical damage found, immediately contact the responsible transportation service and your local Master Meter representative. Note: The LCD display remains active for the life of the meter. If the display is not on, this may be an indication of damage during shipment. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 4 of 16 Octave Installation Manual Chapter 2 – Technical Data 2.1 Measurement Method The Octave’s measurement method is based on an ultrasonic, transit time, dual beam sensor array which determines the length of time it takes an ultrasonic sound wave to travel the distance between the two sensors located in the meter’s body. The two sensors function as both the transmitter and the receiver, each one alternating these functions so that the ultrasonic wave travels both with and against the direction of the flow. Ultrasonic waves travel slower against the flow than with the flow, thus the time difference of two waves traveling with and against the flow leads to determining the velocity and volume of the water. Note: These sensors are ultra-sensitive; they are not designed to be modified by the user. Any modifications void warranty on this product. • The Octave ultrasonic flow meter is a battery-powered, precision flow meter designed for linear, bidirectional flow measurement of water. • Flow measurement data is communicated through the output module. • The Octave can be set up for a wide range of applications. 2.2 Mechanical Data Maximum Working Pressure 175 PSI Liquid Temperature 32.1° F - 122° F (0.1° C to 50° C) Referenced Standards Meets ANSI / AWWA Standard C715-18 & C750-10; ISO 4064 rev. 2005 Configuration Compact - Display built into unit Power Source 2 x D size Lithium Thionyl Chloride batteries - 10 year warranted life time Environmental Protection NEMA 6P (IP68), Ambient operation temperature -13° F to 131° F (- 25° C to 55° C) Data Units Multi-line 12 digit Liquid Crystal Display (LCD) - Programmable USG, Imperial Gallons, Cubic Feet, Cubic Meters, Barrels, Acre Feet or Acre Inch for Volume and GPM, Lt/s,Lt/m or M3/h for rate of flow. Volume Display Options 1. Net Volume (Forward measurement minus reverse) 2. Forward Only 3. Alternating Flow (Forward and Reverse flow displayed separately) Flanges ANSI / AWWA C702 • 2” Oval Type – Cast Iron Floating Flange • 3” – 8” Round Type – Cast Iron Floating Flange • 8 – 12” Round Type – Cast Iron Fixed Flange Meter Body Construction 2” – 8” Grade 316 Stainless Steel 10” – 12” Ductile Iron Epoxy Coated Output (optional) 1. Dual Digital Pulses (Open Drain or Dry Contact) 2. 4-20 mA (Powered loop) 3. Encoder Output (up to 8 digit encoded readings) Certifications/Listings • UL Certified – Safety US EX29710 on 2” – 8” Stainless Steel Floating Flange • FM Approved on 2” – 12” Stainless Steel and Ductile Iron • ANSI / NSF 372 (AB1953 or NSF61G) Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 5 of 16 Octave Installation Manual Chapter 2 – Technical Data 2.3 Dimensions 2.4 Performance Data Model 2" x 10"2"x13"2"x15.25"2"x17"3"4"6"8"10"12" (50 mm)(50 mm)(50 mm)(50 mm)(80 mm)(100 mm)(150 mm)(200 mm)(250 mm)(300 mm) 10"13"15.25"17"12"14"18"20"17 3/4"19 3/4" (250 mm)(330 mm)(390 mm)(432 mm)(305 mm)(356 mm)(457 mm)(508 mm)(451 mm)(502 mm) 5 3/4"5 3/4"5 3/4"5 3/4"7 1/2"9"11"13 1/2"16"19 3/4" (146 mm)(146 mm)(146 mm)(146 mm)(190 mm)(229 mm)(280 mm)(343 mm)(406 mm)(502 mm) 6 3/4"6 3/4"6 3/4"6 3/4"8 1/2"9 7/8"10 7/8"12 7/8"16 1/2"19 3/4" (172 mm)(172 mm)(172 mm)(172 mm)(216 mm)(250 mm)(276 mm)(327 mm)(419 mm)(502 mm) 2 1/8"2 1/8"2 1/8"2 1/8"3 1/2"4 1/2"5 1/8"6 3/8"8"9 7/8" (54 mm)(54 mm)(54 mm)(54 mm)(90 mm)(115 mm)(130 mm)(162 mm)(203 mm)(251 mm) 150 lbs.210 lbs. (68 kg)(96 kg) 15 lbs 20 lbs 22 lbs 24 lbs 23 lbs 35 lbs.51 lbs. 78 lbs. (7 kg)(9 kg)(10 kg)(11 kg)(10.5 kg)(16 kg)(23 kg)(35 kg) 2" Octave is offered in 10" length with an optional add-on of a 3", a 5.25" or a 7" spool. Gaskets, nuts, bots, & washers are included in weights of 13", 15.25" and 17". Octave - - C - Center Pipe Height Weight - Stainless Steel Weight - Ductile Iron - ------- W - Width H - Height Nominal Size L - Length Solid FlangeFloating Flanges Octave Extended Low Flow Normal Flow Range ‡ Continuous Linearity Range Nominal Size 95% - 105% Accuracy 98.5% - 101.5% Accuracy Safe Max Flow +/- 0.5% Maximum Deviation inch (mm)GPM (Lt/s)GPM (Lt/s)GPM (Lt/s)GPM (Lt/s) 2" (50mm) 1/4 (.016) 1/2 - 250 (.032 - 15.77) 250 (15.77) 4 - 200 (.25 - 12.62) 3" (80 mm) 1/2 (.032) 1 - 500 (.06 - 31.54) 500 (31.54) 5 - 350 (.32 - 22.08) 4" (100 mm) 3/4 (.047) 1-1/2 - 1,000 (.09 - 63.09) 1000 (63.09) 15 - 700 (.94 - 44.16) 6" (150 mm) 2 (.13) 3 - 1,600 (.19 - 100.94) 1,600 (100.94) 20 - 1,150 (1.26 - 72.55) 8" (200 mm) 4 (.25) 5 - 2,800 (.32 - 176.65) 2,800 (176.65) 50 - 2,000 (3.15 - 126.18) 10" (250 mm) 8 (.50) 14 - 5,500 (.88 - 346.99) 5,500 (346.99) 400 - 4,000 (25.24 - 252.36) 12" (300 mm) 8 (.50) 14 - 5,500 (.88 - 346.99) 5,500 (346.99) 400 - 4,000 (25.24 - 252.36) ‡ Continuous Safe Max Flow ranges listed for the Octave are for accurate flow measurement only and do not limit the Octave from meeting the Short-term Deluge Flow for fire services. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 6 of 16 Octave Installation Manual Chapter 2 – Technical Data 2.5 Pressure Loss Charts Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 7 of 16 Octave Installation Manual Chapter 3 – Installation Requirements 3.1 Pre-Installation Prior to installation check the following: • Flow rate and volume units are correctly programmed. • The flow meter is correctly installed per the installation location and position recommendations. • Output modules are correctly attached. 3.2 Handling of Octave IMPORTANT: • DO NOT use chains or wire cable to lift the Octave. To protect the epoxy coating, only use a nylon lifting strap with appropriate weight capacity. • DO NOT lift the Octave by the electronic housing unit. • DO NOT carry the Octave by its lid. • DO NOT use bolt holes for grip when carrying the Octave. • DO NOT position the flow meter on its electronic housing unit. • When bolting the meter to pipe flanges, use washers on both nuts and bolts to protect the epoxy coating of the Octave. • When handling the flow meter avoid hard blows, jolts or impact. 3.3 Installation Notes The measuring tube should be completely full at all times for proper flow measurements. When sensors are not wet this will show a loss of signal. Though this will not cause damage to the meter, it will however not measure flow. FLOW DIRECTION: The Octave is a bi-directional flow meter. Note the indicating arrow for forward and backward flows. Master Meter recommends keeping the lid closed in case of direct sunlight exposure. However, no direct damage will occur while the lid is open temporarily. Do not expose the meter to excessive vibration. To prevent this from occurring, support the connection pipe spools on both ends of the flow meter. To avoid measuring errors due to air or an empty pipe, please observe the following precautions: • Installation of the flow meter should be at the lowest point of the system, if possible, since air will be collected at the highest point of a system. • If possible, maintain positive back pressure in meter outlet piping. • In order to avoid cavitation, always install control valves downstream of the flow meter and never install the flow meter on a pump suction side. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 8 of 16 Octave Installation Manual Chapter 3 – Installation Requirements 3.4 Installation Location & Position Proper Installation Improper Installation Conditional Installation Recommended: If this is not the highest point in the system or a hydraulic jump has been installed to keep the flow meter full. The system has back pressured. Not recommended: If this is the highest point in a system or if pipeline and/or flow meter is subject to being emptied between uses avoid this installation. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 9 of 16 Octave Installation Manual Chapter 3 – Installation Requirements 3.5 Additional installation requirements Two (2) pipe diameters before & after elbows (90°) Minimum of two (2) pipe diameters before or after isolation valves Open bore valves, such as resilient wedge gate valves can be bolted directly to the meter. Minimum of ten (10) pipe diameters after pump discharge. Minimum of two (2) pipe diameters before tee connections, including test tees. Minimum of two (2) pipe diameters before or after strainers for ISO version Octaves (primarily sold outside North American Market). AWWA length Octaves (primarily sold in North American markets) may be bolted directly to a strainer. Two (2) pipe diameters before and after elbows (90°) in vertical installations Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 10 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.1 Digital Display The Octave meter comes with a factory programmable digital display built to your specifications. At the time of order you can select: • Volume units in US gallons, Imperial gallons, Cubic Feet, Cubic Meters, Barrels, Acre Feet or Acre Feet o US Gallons will display a constant GAL on the LCD o Imperial Gallons will display a constant IGAL on the LCD • Rate of flow measurement in US Gallons per Minute, Imperial Gallons per Minute, Liters per Second, Liters per Minute or Cubic Meters per Hour • A programmable decimal with flow measurement as low as 1/1000th of a measurement unit. • Single output mode in either encoder (UI1203), digital pulse (open drain or dry contact), 4-20 mA, or no output mode • Dual output mode (optional) in encoder + open drain digital pulse • Volume Display Option in either Net Flow, Forward Only, or Alternating. o Net Volume – The meter measures both forward and reverse flow. If backward flow is detected, the totalizer will begin to decrease. o Forward Flow Only – The meter measures forward flow only. Reverse flow is disregarded. o Alternating Flow – The totalizer will display only forward flow, then toggle to display only reverse flow. The timing of the how long each measurement is displayed is programmable with this software version. Flow Direction Communication Volume Units Flow Rate Units Empty Pipe / Error Pulse Resolution Accumulation Mode Water Temperature Alarms / Alerts Additional Output Modes Sleep Mode – After 24 hours of an empty pipe the meter will switch to sleep pipe. Checksum – After 1 minute of no flow, the meter will flash a series of letters and numbers in place of the rate of flow to show the checksum of the software version. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 11 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.2 Pulse Output (Open Drain) Pulse Type: Open Drain that allows current loading of 200 mA, and up to 30 VDC. Output Type Open drain Cable Length - Supplied 9 feet Maximum Cable Length* 1,640 feet Maximum Supply Voltage 30 VDC Wire Color Function Long cable Red Pulse Out #1 Green Pulse Out #2 Black Common Bare Wire Shield Pulse Module Wire Colors Output Characteristics Warning: Signal connection polarity is mandatory * The maximum cable length depends on: cable type, controller, and electrical noise level. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 12 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.3 Pulse Output (SSR Dry Contact) Pulse Type: Dry Contact that allows current loading of 120 mA, and up to 35 volts. Output Type SSR Dry Contact Cable Length - Supplied 9 feet Maximum Cable Length* 1,640 feet Output Voltage max. + 400 (V) Output Current max. 120 mA (.12 A) Supply Voltage 3-35 VDC Wire Color Function Long cable Red Output #1 Orange Output #1 Black Output #2 Brown Output #2 Short cable Red 24V + Black 24V - Yellow GROUND Pulse Module Wire Colors Output Characteristics Warning: Signal Polarity is mandatory on Short Cable wires but is not mandatory on Long Cable wires. * The maximum cable length depends on: cable type, controller, and electrical noise level. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 13 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.4 4-20 mA Output (Analog Communication) The current output is a passive 4-20 mA. Power must be provided by the customer. 4 mA is always “0” (zero) flow and the 20 mA is factory programmable according to the customer’s requirements. (If the customer has not specified the 20 mA at the time of order, the Octave will be programmed with the 20 mA at the max flow of the meter.) Output Type 4-20 mA passive current output Cable Length - Supplied 9 feet Maximum Cable Length* 1,640 feet Loop Supply Voltage 12 - 24 VDC Output Impedance 25 (mΩ) typ. Wire Color Function Long cable Red Current loop + Black Current loop - Bare Wire Shield Warning: Signal connection polarity is mandatory 4-20 Module Wire Colors Output Characteristics * The maximum cable length depends on: cable type, controller, and electrical noise level. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 14 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.5 Encoder Output • UI1203 encoder open communication, with a maximum reading up to 8 digits, depending on the programming of the attached output module • Encoder digits are represented by lines above each digit transmitted to an AMR or AMI on the volume totalizer. • Serial communication collector • Data output line is a solid state switch requiring external pull-up • AMI Type for Encoder is : 0 Wire Function Red Power Green Data Black Ground 4.6 No Output (Manual Read) The Octave meter can be programmed to not send a communication signal at the customer’s request; however Master Meter recommends selecting a communication mode for future migration to AMR or AMI. Output Type Encoder Cable Length - Supplied 9 feet Maximum Supply Voltage 15 Vdc Maximum Power Load .04 Vdc Output Characteristics Encoder Module Wire Colors Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 15 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 2 Allen Screws 3mm x 20mm Washer Pic. 1 3mm Allen Key Octave Module Pic. 2 Pic. 3 Pic. 4 Pic. 5 Pic. 6 Pic. 7 Pic. 8 Pic. 9 4.7 Output Module Installation (Optional) All Octave water meters are shipped with either a cover plate or communication module installed on the side of each meter. Even if the meter is not going to be read by radio or some other electronic unit, it is important to leave one of these devices installed on the Octave to prevent damage to the communication port. Installing an Octave without a cover plate or communication module would void any warranty. If you received an Output Module separate from your Octave meter, please follow the steps below to ensure proper installation of the module. Read through these instructions before attempting to remove the cover plate. Your module came as a complete installation kit with the supplies shown in Pic. 1. Octave Output Module Installation Parts Step 1: Remove the Sealing Cap from the cover plate (Pic. 2). Step 2: Using the 3mm Allen Key provided, remove the cover plate (Pic. 3). Keep the cover plate and 3mm x 15mm screws for future use. The communication port is now exposed. (Pic. 4) Step 3: Place washer around the 4-prong plug of the output module. (Pic. 5 & 6) Step 4: Insert Output Module into the communication port (Pic. 7), with the cable pointing down. This will allow the slot inside the communication port to align with the groove on the module. Do not force the module into the communication port. This may cause damage to the pins. Secure into place using the 3mm x 20mm screws provided. Tighten until the screws stop. (Pic. 8) Step 5: Push the Sealing Cap into the lower screw hole (Pic. 9). Lock the Sealing Cap in place by firmly pushing in into place or gently tapping it in with a small hammer. Note: If at any time the module needs to be removed, take caution not to allow dirt or water into the communication port. If the module is going to be removed for an extended period of time, reinstall the cover plate and the 3mm x 15mm screws. Master Meter, Inc. 101 Regency Parkway, Mansfield, TX 76063 T: 817-842 -8000 MasterMeter.com Page 16 of 16 Octave Installation Manual Chapter 4 – Register & Output Mode 4.8 Wire Connectivity Chart The following chart is designed to assist in wiring the Octave module to various AMR/AMI Radios. The Octave transmits up to 8 digit output encoder output. Pulse output resolution is available in resolutions of x0.1, x1, x10, x1,000, or x10,000. By default Octave encoder modules are provided with Nicor connectors, however you may also select Itron Connectors, magnetic inductor coils for wall or pit mount, for bare wire. Nicor connectors are factory potted. All other connectors are spliced with water resistant heat shrink wrap. Manufacturer Model Communication Type Octave Red Wire Octave Green Wire Octave Black Wire Aclara Star 3000 Series Encoder Red White Black Star 3000 Series Pulse Red N/A Black or White Badger Orion Encoder Red Green Black Datamatic Firefly Encoder Red White Black Mosaic Encoder Red Green Black Elster MTU Encoder White Red Black MTU Pulse Red White Green Hersey Hot Rod Encoder Red Green or White Black Itron 60w Encoder Green Red Unshielded 60wp Pulse Red N/A White 100w Encoder Grey Brown Yellow Kemp Meeks Visu-Link VL-9S Pulse Polarity does not matter - Connect Red and Black Wires to either terminal, disregard green wire Visu-Link VL-9 Encoder Red Green Black Master Meter Allegro PT Encoder Red Green Black Universal XTR Encoder Red Green Black Fast Pulse XTR Pulse Red N/A Black Metron Farnier (T2) T2 M2w Encoder Red Green Black Neptune R900 Encoder Black Red Green Sensus MXU Pit Unit Encoder Red Green Black MXU Wall Unit Encoder Red Green Black Touch Pad Encoder Red Green Black *Note – when connecting to Master Meter’s Allegro PT or 3G XTR, the Octave will typically output an 8 digit reading, unless otherwise specified. When connecting to another manufacturer’s radio or read device, it is recommended to confirm with that provider what the actual reading resolution of the connecting device is. APPENDIX 32 - WILLDAN REVENUE CREDIT CALCULATIONS & SUMMARY November 25 2024 Mr. James Walters Finance Director City of Schertz 1400 Schertz Parkway Bldg. 2 Schertz TX 78154 Dear Mr. Walters: Per your request, we have completed a calculation of the credit from utility revenues that would be generated by new service units during the ten-year period of the City’s proposed water and wastewater impact fees. This credit to the growth-related cost component of the impact fee calculation is required under Local Government Code Chapter 395 to ensure that new service units are not double-charged for impact fee related capital improvements. Our scope of services is limited to this credit calculation; the City’s total water and wastewater impact fees are calculated by its consulting engineers. Summary Calculation Our credit calculation is summarized in the model presented as Appendix A to this letter. As shown in the appendix, we calculate the following impact-fee direct revenue credits: WATER Revenue Credit -- $3,365,530 WASTEWATER Revenue Credit -- $4,611,802 Key Assumptions As stated above, our contribution to the City’s impact fee calculations is limited to the water and wastewater revenue credit only; we bear no responsibility for the overall impact fee calculations. However, we coordinated our assumptions and calculations with City staff and the City’s consulting engineers. Specifically, we relied on the following critical assumptions in developing our revenue credits: 1) We assumed a ten-year period for the calculation, FY 2025 – FY 2034, consistent with guidelines set by Chapter 395. 2) We utilized Capital Improvement Plan cost estimates and percentages of each project allocable to growth developed by City staff and its consulting engineers. 3) Growth estimates were based on the latest forecasts as presented by the City’s consulting engineers. 4) Terms and interest rates for new debt forecast to be issued for growth-related improvements were based on estimates used in the City’s 2023 water and wastewater rate study. 5) We are interpreting Chapter 395 so that the debt allocable to growth-related projects includes both principal and interest. 6) Current debt allocable to growth-related projects was based on estimates provided by City staff. 7) The totals represent Net Present Values of the ten year cash flows utilizing a discount rate of 6.0%. In summary, we believe that the use of the revenue credits estimated in this summary letter and detailed in Appendix A are reasonable and in accordance with Chapter 395 guidelines. Thank you for this opportunity to serve you and the City of Schertz. Please let me know if you have any comments or questions. Respectfully submitted, WILLDAN FINANCIAL SERVICES Dan V. Jackson Vice President APPENDIX A Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 1 2 3 4 5 6 7 8 9 10 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Revenue Credit Summary Calculation Scenario:2023 11 21 -- Scenario 1 WATER REVENUE CREDIT CALCULATION WATER LUEs Total LUEs 30,182 31,054 31,951 32,875 33,825 34,802 35,808 36,843 37,908 39,003 New LUEs Annual 848 872 897 923 950 978 1,006 1,035 1,065 1,096 Cumulative 848 1,720 2,617 3,541 4,491 5,468 6,474 7,509 8,574 9,669 WATER Debt Service Current Principal 1,057,500$ 880,000$ 450,000$ 470,000$ 492,500$ 515,000$ 537,500$ 560,000$ 562,500$ 495,000$ Interest 382,755 338,481 306,869 286,019 265,281 243,956 221,931 200,019 178,519 157,806 Reserve - - - - - - - - - - Total 1,440,255 1,218,481 756,869 756,019 757,781 758,956 759,431 760,019 741,019 652,806 Future Principal - 185,227 190,784 884,493 911,028 2,049,721 2,111,213 2,174,549 2,239,786 2,306,979 Interest - 149,314 143,757 692,627 666,092 1,534,643 1,473,151 1,409,814 1,344,578 1,277,384 Reserve - - - - - - - - - - Total - 334,541 334,541 1,577,120 1,577,120 3,584,364 3,584,364 3,584,364 3,584,364 3,584,364 Total Principal 1,057,500 1,065,227 640,784 1,354,493 1,403,528 2,564,721 2,648,713 2,734,549 2,802,286 2,801,979 Interest 382,755 487,795 450,625 978,645 931,373 1,778,599 1,695,082 1,609,833 1,523,097 1,435,190 Reserve - - - - - - - - - - Total 1,440,255 1,553,022 1,091,409 2,333,139 2,334,901 4,343,320 4,343,795 4,344,382 4,325,382 4,237,170 Utility Revenue Credit Calculation Total Debt Service 1,440,255$ 1,553,022$ 1,091,409$ 2,333,139$ 2,334,901$ 4,343,320$ 4,343,795$ 4,344,382$ 4,325,382$ 4,237,170$ Total LUEs 30,182 31,054 31,951 32,875 33,825 34,802 35,808 36,843 37,908 39,003 Debt Service Per LUE Annual 47.72$ 50.01$ 34.16$ 70.97$ 69.03$ 124.80$ 121.31$ 117.92$ 114.10$ 108.64$ Monthly 3.98$ 4.17$ 2.85$ 5.91$ 5.75$ 10.40$ 10.11$ 9.83$ 9.51$ 9.05$ New LUEs -- Cumulative 848 1,720 2,617 3,541 4,491 5,468 6,474 7,509 8,574 9,669 Water Revenue Credit Current Dollars 4,108,768$ 40,454$ 86,018$ 89,408$ 251,296$ 310,005$ 682,462$ 785,375$ 885,445$ 978,303$ 1,050,448$ Net Present Value 6.0%3,365,530$ CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 1 2 3 4 5 6 7 8 9 10 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Revenue Credit Summary Calculation Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION WASTEWATER REVENUE CREDIT CALCULATION WASTEWATER LUEs Total LUEs 32,744 33,631 34,543 35,479 36,440 37,428 38,442 39,484 40,554 41,653 New LUEs Annual 864 887 911 936 961 988 1,014 1,042 1,070 1,099 Cumulative 864 1,751 2,663 3,599 4,560 5,548 6,562 7,604 8,674 9,773 WASTEWATER Debt Service Current Principal 642,500$ 680,000$ 710,000$ 745,000$ 782,500$ 815,000$ 847,500$ 880,000$ 892,500$ 835,000$ Interest 508,655 477,156 444,043 409,818 374,955 340,380 307,705 276,343 244,887 213,493 Reserve - - - - - - - - - - Total 1,151,155 1,157,156 1,154,043 1,154,818 1,157,455 1,155,380 1,155,205 1,156,343 1,137,387 1,048,493 Future Principal - 846,752 872,155 1,771,533 1,824,679 2,726,171 2,807,956 2,892,195 2,978,961 3,068,330 Interest - 682,576 657,174 1,334,916 1,281,770 1,909,606 1,827,821 1,743,582 1,656,817 1,567,448 Reserve - - - - - - - - - - Total - 1,529,329 1,529,329 3,106,449 3,106,449 4,635,777 4,635,777 4,635,777 4,635,777 4,635,777 Total Principal 642,500 1,526,752 1,582,155 2,516,533 2,607,179 3,541,171 3,655,456 3,772,195 3,871,461 3,903,330 Interest 508,655 1,159,732 1,101,216 1,744,734 1,656,725 2,249,986 2,135,526 2,019,925 1,901,703 1,780,941 Reserve - - - - - - - - - - Total 1,151,155 2,686,485 2,683,371 4,261,266 4,263,904 5,791,157 5,790,982 5,792,120 5,773,164 5,684,270 Utility Revenue Credit Calculation Total Debt Service 1,151,155$ 2,686,485$ 2,683,371$ 4,261,266$ 4,263,904$ 5,791,157$ 5,790,982$ 5,792,120$ 5,773,164$ 5,684,270$ Total LUEs 32,744 33,631 34,543 35,479 36,440 37,428 38,442 39,484 40,554 41,653 Debt Service Per LUE Annual 35.16$ 79.88$ 77.68$ 120.11$ 117.01$ 154.73$ 150.64$ 146.70$ 142.36$ 136.47$ Monthly 2.93$ 6.66$ 6.47$ 10.01$ 9.75$ 12.89$ 12.55$ 12.22$ 11.86$ 11.37$ New LUEs -- Cumulative 864 1,751 2,663 3,599 4,560 5,548 6,562 7,604 8,674 9,773 Wastewater Revenue Credit Current Dollars 5,540,163$ 30,373$ 139,895$ 206,847$ 432,245$ 533,604$ 858,409$ 988,529$ 1,115,461$ 1,234,800$ 1,333,688$ Net Present Value 6.0%4,611,802$ Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Current 1 2 3 4 5 6 7 8 9 10 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 LUE and Account Totals Scenario:2023 11 21 -- Scenario 1 WATER LUES Forecast Annual Growth Rate 2.9%2.9%2.9%2.9%2.9%2.9%2.9%2.9%2.9%2.9% Total LUEs 29,334 30,182 31,054 31,951 32,875 33,825 34,802 35,808 36,843 37,908 39,003 Annual New LUEs New LUEs 848 872 897 923 950 978 1,006 1,035 1,065 1,096 Cumulative 848 1,720 2,617 3,541 4,491 5,468 6,474 7,509 8,574 9,669 Monthly Bills 352,008 362,181 372,648 383,418 394,498 405,899 417,630 429,699 442,118 454,895 468,041 WASTEWATER LUES Forecast Annual Growth Rate 2.7%2.7%2.7%2.7%2.7%2.7%2.7%2.7%2.7%2.7% Total LUEs 31,880 32,744 33,631 34,543 35,479 36,440 37,428 38,442 39,484 40,554 41,653 Annual New LUEs New LUEs 864 887 911 936 961 988 1,014 1,042 1,070 1,099 Cumulative 864 1,751 2,663 3,599 4,560 5,548 6,562 7,604 8,674 9,773 Monthly Bills 382,561 392,929 403,577 414,514 425,747 437,285 449,136 461,307 473,809 486,649 499,837 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 1 Series: 2013 GO Refunding Bonds 1A Total Bond 2,160,000$ Principal 215,000$ 215,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 2,774 - - - - - - - - - Reserve - - - - - - - - - - Total 217,774$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1B Percent Water/WW Water 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Wastewater 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 1C Water Debt Service Principal 215,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 2,774 - - - - - - - - - Reserve - - - - - - - - - - Total 217,774$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1D Water Percent Growth and Replacement Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 1E Water Growth-Related Debt Service Principal 215,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 2,774 - - - - - - - - - Reserve - - - - - - - - - - Total 217,774 - - - - - - - - - 1F Wastewater Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1G Wastewater Percent Growth and Replacement Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 1H Wastewater Growth-Related Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total - - - - - - - - - - CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 2 Series:2018 CO's 2A Total Bond 10,440,000$ Principal 2,910,000$ 235,000$ 250,000$ 260,000$ 275,000$ 290,000$ 300,000$ 310,000$ 320,000$ 330,000$ 340,000$ Interest 162,049 149,925 137,174 123,799 109,674 96,424 85,774 76,324 66,368 55,687 Reserve - - - - - - - - - - Total 397,049$ 399,925$ 397,174$ 398,799$ 399,674$ 396,424$ 395,774$ 396,324$ 396,368$ 395,687$ 2B Percent Water/WW Water 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Wastewater 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 2C Water Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2D Water Allocation Percentages Growth 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Replacement 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 2E Water Growth-Related Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total - - - - - - - - - - 2F Wastewater Debt Service Principal 235,000$ 250,000$ 260,000$ 275,000$ 290,000$ 300,000$ 310,000$ 320,000$ 330,000$ 340,000$ Interest 162,049 149,925 137,174 123,799 109,674 96,424 85,774 76,324 66,368 55,687 Reserve - - - - - - - - - - Total 397,049$ 399,925$ 397,174$ 398,799$ 399,674$ 396,424$ 395,774$ 396,324$ 396,368$ 395,687$ 2G Wastewater Allocation Percentages Growth 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Replacement 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 2H Wastewater Growth-Related Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total - - - - - - - - - - Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 3 Series:2018 GO and Refunding Bonds 3A Total Bond 8,570,000$ Principal 885,000$ 435,000$ 450,000$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 33,375 11,250 - - - - - - - - Reserve - - - - - - - - - - Total 468,375$ 461,250$ -$ -$ -$ -$ -$ -$ -$ -$ 3B Percent Water/WW Water 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Wastewater 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 3C Water Debt Service Principal 435,000$ 450,000$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 33,375 11,250 - - - - - - - - Reserve - - - - - - - - - - Total 468,375$ 461,250$ -$ -$ -$ -$ -$ -$ -$ -$ 3D Water Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 3E Water Growth-Related Debt Service Principal 435,000$ 450,000$ -$ -$ -$ -$ -$ -$ -$ -$ Interest 33,375 11,250 - - - - - - - - Reserve - - - - - - - - - - Total 468,375 461,250 - - - - - - - - 3F Wastewater Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3G Wastewater Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 3H Wastewater Growth-Related Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - - - Reserve - - - - - - - - - - Total - - - - - - - - - - Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 4 Series:2019 CO's 4A Total Bond 7,495,000$ Principal 1,730,000$ 145,000$ 155,000$ 160,000$ 165,000$ 170,000$ 175,000$ 180,000$ 185,000$ 195,000$ 200,000$ Interest 87,100 81,100 74,800 68,300 62,875 58,125 52,800 47,325 41,625 35,700 Reserve - - - - - - - - - - Total 232,100$ 236,100$ 234,800$ 233,300$ 232,875$ 233,125$ 232,800$ 232,325$ 236,625$ 235,700$ 4B Percent Water/WW Water 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Wastewater 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 4C Water Debt Service Principal 72,500$ 77,500$ 80,000$ 82,500$ 85,000$ 87,500$ 90,000$ 92,500$ 97,500$ 100,000$ Interest 43,550 40,550 37,400 34,150 31,438 29,063 26,400 23,663 20,813 17,850 Reserve - - - - - - - - - - Total 116,050$ 118,050$ 117,400$ 116,650$ 116,438$ 116,563$ 116,400$ 116,163$ 118,313$ 117,850$ 4D Water Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 4E Water Growth-Related Debt Service Principal 72,500$ 77,500$ 80,000$ 82,500$ 85,000$ 87,500$ 90,000$ 92,500$ 97,500$ 100,000$ Interest 43,550 40,550 37,400 34,150 31,438 29,063 26,400 23,663 20,813 17,850 Reserve - - - - - - - - - - Total 116,050 118,050 117,400 116,650 116,438 116,563 116,400 116,163 118,313 117,850 4F Wastewater Debt Service Principal 72,500$ 77,500$ 80,000$ 82,500$ 85,000$ 87,500$ 90,000$ 92,500$ 97,500$ 100,000$ Interest 43,550 40,550 37,400 34,150 31,438 29,063 26,400 23,663 20,813 17,850 Reserve - - - - - - - - - - Total 116,050$ 118,050$ 117,400$ 116,650$ 116,438$ 116,563$ 116,400$ 116,163$ 118,313$ 117,850$ 4G Wastewater Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 4H Wastewater Growth-Related Debt Service Principal 72,500$ 77,500$ 80,000$ 82,500$ 85,000$ 87,500$ 90,000$ 92,500$ 97,500$ 100,000$ Interest 43,550 40,550 37,400 34,150 31,438 29,063 26,400 23,663 20,813 17,850 Reserve - - - - - - - - - - Total 116,050 118,050 117,400 116,650 116,438 116,563 116,400 116,163 118,313 117,850 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 5 Series:2021 GO Refunding Bonds 5A Total Bond 6,015,000$ Principal 1,650,000$ 160,000$ 165,000$ 175,000$ 180,000$ 190,000$ 195,000$ 205,000$ 210,000$ 170,000$ -$ Interest 45,450 38,950 32,150 25,950 20,400 14,625 9,650 5,500 1,700 - Reserve - - - - - - - - - - Total 205,450$ 203,950$ 207,150$ 205,950$ 210,400$ 209,625$ 214,650$ 215,500$ 171,700$ -$ 5B Percent Water/WW Water 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Wastewater 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 5C Water Debt Service Principal 80,000$ 82,500$ 87,500$ 90,000$ 95,000$ 97,500$ 102,500$ 105,000$ 85,000$ -$ Interest 22,725 19,475 16,075 12,975 10,200 7,313 4,825 2,750 850 - Reserve - - - - - - - - - - Total 102,725$ 101,975$ 103,575$ 102,975$ 105,200$ 104,813$ 107,325$ 107,750$ 85,850$ -$ 5D Water Allocation Percentages Growth 33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0% Replacement 67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 5E Water Growth-Related Debt Service Principal 26,400$ 27,225$ 28,875$ 29,700$ 31,350$ 32,175$ 33,825$ 34,650$ 28,050$ -$ Interest 7,499 6,427 5,305 4,282 3,366 2,413 1,592 908 281 - Reserve - - - - - - - - - - Total 33,899 33,652 34,180 33,982 34,716 34,588 35,417 35,558 28,331 - 5F Wastewater Debt Service Principal 80,000$ 82,500$ 87,500$ 90,000$ 95,000$ 97,500$ 102,500$ 105,000$ 85,000$ -$ Interest 22,725 19,475 16,075 12,975 10,200 7,313 4,825 2,750 850 - Reserve - - - - - - - - - - Total 102,725$ 101,975$ 103,575$ 102,975$ 105,200$ 104,813$ 107,325$ 107,750$ 85,850$ -$ 5G Wastewater Allocation Percentages Growth 33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0%33.0% Replacement 67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0%67.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 5H Wastewater Growth-Related Debt Service Principal 26,400$ 27,225$ 28,875$ 29,700$ 31,350$ 32,175$ 33,825$ 34,650$ 28,050$ -$ Interest 7,499 6,427 5,305 4,282 3,366 2,413 1,592 908 281 - Reserve - - - - - - - - - - Total 33,899 33,652 34,180 33,982 34,716 34,588 35,417 35,558 28,331 - Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 6 Series:2022 CO's 6A Total Bond 9,390,000$ Principal 2,095,000$ 165,000$ 175,000$ 185,000$ 195,000$ 205,000$ 215,000$ 225,000$ 235,000$ 245,000$ 250,000$ Interest 141,837 133,337 124,337 114,837 104,837 94,337 83,337 73,012 64,637 57,212 Reserve - - - - - - - - - - Total 306,837$ 308,337$ 309,337$ 309,837$ 309,837$ 309,337$ 308,337$ 308,012$ 309,637$ 307,212$ 6B Percent Water/WW Water 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Wastewater 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 6C Water Debt Service Principal 82,500$ 87,500$ 92,500$ 97,500$ 102,500$ 107,500$ 112,500$ 117,500$ 122,500$ 125,000$ Interest 70,919 66,669 62,169 57,419 52,419 47,169 41,669 36,506 32,319 28,606 Reserve - - - - - - - - - - Total 153,419$ 154,169$ 154,669$ 154,919$ 154,919$ 154,669$ 154,169$ 154,006$ 154,819$ 153,606$ 6D Water Allocation Percentages Growth 42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6% Replacement 57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 6E Water Growth-Related Debt Service Principal 35,144$ 37,274$ 39,404$ 41,534$ 43,663$ 45,793$ 47,923$ 50,053$ 52,183$ 53,248$ Interest 30,210 28,400 26,483 24,459 22,329 20,093 17,750 15,551 13,767 12,186 Reserve - - - - - - - - - - Total 65,354 65,673 65,886 65,993 65,993 65,886 65,673 65,604 65,950 65,434 6F Wastewater Debt Service Principal 82,500$ 87,500$ 92,500$ 97,500$ 102,500$ 107,500$ 112,500$ 117,500$ 122,500$ 125,000$ Interest 70,919 66,669 62,169 57,419 52,419 47,169 41,669 36,506 32,319 28,606 Reserve - - - - - - - - - - Total 153,419$ 154,169$ 154,669$ 154,919$ 154,919$ 154,669$ 154,169$ 154,006$ 154,819$ 153,606$ 6G Wastewater Allocation Percentages Growth 42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6%42.6% Replacement 57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4%57.4% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 6H Wastewater Growth-Related Debt Service Principal 35,144$ 37,274$ 39,404$ 41,534$ 43,663$ 45,793$ 47,923$ 50,053$ 52,183$ 53,248$ Interest 30,210 28,400 26,483 24,459 22,329 20,093 17,750 15,551 13,767 12,186 Reserve - - - - - - - - - - Total 65,354 65,673 65,886 65,993 65,993 65,886 65,673 65,604 65,950 65,434 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 7 Series:2022A CO's 7A Total Bond 18,530,000$ Principal 4,365,000$ 345,000$ 365,000$ 380,000$ 400,000$ 420,000$ 445,000$ 465,000$ 490,000$ 515,000$ 540,000$ Interest 418,825 401,075 382,450 362,950 342,450 320,825 298,075 274,200 249,075 222,700 Reserve - - - - - - - - - - Total 763,825$ 766,075$ 762,450$ 762,950$ 762,450$ 765,825$ 763,075$ 764,200$ 764,075$ 762,700$ 7B Percent Water/WW Water 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Wastewater 50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0%50.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 7C Water Debt Service Principal 172,500$ 182,500$ 190,000$ 200,000$ 210,000$ 222,500$ 232,500$ 245,000$ 257,500$ 270,000$ Interest 209,413 200,538 191,225 181,475 171,225 160,413 149,038 137,100 124,538 111,350 Reserve - - - - - - - - - - Total 381,913$ 383,038$ 381,225$ 381,475$ 381,225$ 382,913$ 381,538$ 382,100$ 382,038$ 381,350$ 7D Water Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 6E Water Growth-Related Debt Service Principal 172,500$ 182,500$ 190,000$ 200,000$ 210,000$ 222,500$ 232,500$ 245,000$ 257,500$ 270,000$ Interest 209,413 200,538 191,225 181,475 171,225 160,413 149,038 137,100 124,538 111,350 Reserve - - - - - - - - - - Total 381,913 383,038 381,225 381,475 381,225 382,913 381,538 382,100 382,038 381,350 7E Wastewater Debt Service Principal 172,500$ 182,500$ 190,000$ 200,000$ 210,000$ 222,500$ 232,500$ 245,000$ 257,500$ 270,000$ Interest 209,413 200,538 191,225 181,475 171,225 160,413 149,038 137,100 124,538 111,350 Reserve - - - - - - - - - - Total 381,913$ 383,038$ 381,225$ 381,475$ 381,225$ 382,913$ 381,538$ 382,100$ 382,038$ 381,350$ 7F Wastewater Allocation Percentages Growth 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Replacement 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% 6H Wastewater Growth-Related Debt Service Principal 172,500$ 182,500$ 190,000$ 200,000$ 210,000$ 222,500$ 232,500$ 245,000$ 257,500$ 270,000$ Interest 209,413 200,538 191,225 181,475 171,225 160,413 149,038 137,100 124,538 111,350 Reserve - - - - - - - - - - Total 381,913 383,038 381,225 381,475 381,225 382,913 381,538 382,100 382,038 381,350 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Current Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION 11 Series:Total Current Debt Service 11A Total Current Debt Service Principal 1,700,000$ 1,560,000$ 1,160,000$ 1,215,000$ 1,275,000$ 1,330,000$ 1,385,000$ 1,440,000$ 1,455,000$ 1,330,000$ Interest 891,410 815,637 750,911 695,836 640,236 584,336 529,636 476,361 423,405 371,299 Reserve - - - - - - - - - - Total 2,591,410$ 2,375,637$ 1,910,911$ 1,910,836$ 1,915,236$ 1,914,336$ 1,914,636$ 1,916,361$ 1,878,405$ 1,701,299$ Water Total Debt Service Principal 1,057,500$ 880,000$ 450,000$ 470,000$ 492,500$ 515,000$ 537,500$ 560,000$ 562,500$ 495,000$ Interest 382,755 338,481 306,869 286,019 265,281 243,956 221,931 200,019 178,519 157,806 Reserve - - - - - - - - - - Total 1,440,255$ 1,218,481$ 756,869$ 756,019$ 757,781$ 758,956$ 759,431$ 760,019$ 741,019$ 652,806$ Water Growth-Related Debt Service Principal 956,544$ 774,499$ 338,279$ 353,734$ 370,013$ 387,968$ 404,248$ 422,203$ 435,233$ 423,248$ Interest 326,821 287,164 260,413 244,366 228,358 211,981 194,780 177,221 159,398 141,386 Reserve - - - - - - - - - - Total 1,283,365$ 1,061,663$ 598,691$ 598,100$ 598,371$ 599,950$ 599,028$ 599,424$ 594,631$ 564,634$ Wastewater Total Debt Service Principal 642,500$ 680,000$ 710,000$ 745,000$ 782,500$ 815,000$ 847,500$ 880,000$ 892,500$ 835,000$ Interest 508,655 477,156 444,043 409,818 374,955 340,380 307,705 276,343 244,887 213,493 Reserve - - - - - - - - - - Total 1,151,155$ 1,157,156$ 1,154,043$ 1,154,818$ 1,157,455$ 1,155,380$ 1,155,205$ 1,156,343$ 1,137,387$ 1,048,493$ Wastewater Growth-Related Debt Service Principal 306,544$ 324,499$ 338,279$ 353,734$ 370,013$ 387,968$ 404,248$ 422,203$ 435,233$ 423,248$ Interest 290,672 275,914 260,413 244,366 228,358 211,981 194,780 177,221 159,398 141,386 Reserve - - - - - - - - - - Total 597,216$ 600,413$ 598,691$ 598,100$ 598,371$ 599,950$ 599,028$ 599,424$ 594,631$ 564,634$ Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Percent Percent Total CIP/Total Total 1 2 3 4 5 6 7 8 9 10 Growth Replacement Project Growth Replacement 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- UNFUNDED Capital Improvement Plan Scenario:2023 11 21 -- Scenario 1 WATER CIP NT-W1 Bubbling Springs 6" WL Replacement 27.0%73.0%763,000$ 206,010$ 556,990$ 254,333$ 254,333$ 254,333$ -$ -$ -$ -$ -$ -$ -$ NT-W2 Corbett Pump Station and 3.0 MGD GST 0.0%100.0%8,600,000 - 8,600,000 2,866,667 2,866,667 2,866,667 - - - - - - - NT-W3 Ware - Seguin and Pump Station Operation Imp 0.0%100.0%175,000 - 175,000 58,333 58,333 58,333 - - - - - - - NT-W4 12" WL from Ware Seguin to Lower Seguin 0.0%100.0%1,538,000 - 1,538,000 512,667 512,667 512,667 - - - - - - - NT-W5 Fred Couples to Schwab 0.0%100.0%455,556 - 455,556 151,852 151,852 151,852 - - - - - - - NT-W6 Schwab to Eckhardt 0.0%100.0%1,600,000 - 1,600,000 533,333 533,333 533,333 - - - - - - - NT-W7 Graytown to Pfeil 69.0%31.0%1,550,000 1,069,500 480,500 516,667 516,667 516,667 - - - - - - - NT-W8 FM 78 Water Line Replacement 22.0%78.0%875,000 192,500 682,500 291,667 291,667 291,667 - - - - - - - NT-W9 Moonlight Meadow Dr & Lost Meadow WL Replace 0.0%100.0%3,000,000 - 3,000,000 1,000,000 1,000,000 1,000,000 - - - - - - - NT-W10 Robinhood Way WL Replacement 0.0%100.0%4,650,000 - 4,650,000 1,550,000 1,550,000 1,550,000 - - - - - - - 2030-W1 12" WL from Tri-County Extension 100.0%0.0%4,788,000 4,788,000 - - - - 1,596,000 1,596,000 1,596,000 - - - - 2030-W2 Raf Burnette Rd 12" WL Imp 89.0%11.0%1,438,000 1,279,820 158,180 - - - 479,333 479,333 479,333 - - - - 2030-W3 8" WL from Ray Corbett DL to Lower Seguin 97.0%3.0%3,688,000 3,577,360 110,640 - - - 1,229,333 1,229,333 1,229,333 - - - - 2030-W4 Trainer Hale Rd 2" WL Replace & Imp 93.0%7.0%9,850,000 9,160,500 689,500 - - - 3,283,333 3,283,333 3,283,333 - - - - 2030-W5 Boenig Dr 6" WL Replace & Imp 69.0%31.0%6,388,000 4,407,720 1,980,280 - - - 2,129,333 2,129,333 2,129,333 - - - - 2030-W6 Live Oak to IH-35 24" Trans Main 100.0%0.0%32,075,000 32,075,000 - - - - 10,691,667 10,691,667 10,691,667 - - - - 2030-W7 Ware Seguin Pump Station Expansion I 33.0%67.0%5,213,000 1,720,290 3,492,710 - - - 1,737,667 1,737,667 1,737,667 - - - - 2030-W8 IH-10 8" WL Imp 100.0%0.0%6,063,000 6,063,000 - - - - 2,021,000 2,021,000 2,021,000 - - - - 2030-W9 PRV Installation for SW Pressure Plane 0.0%100.0%413,000 - 413,000 - - - 137,667 137,667 137,667 - - - - 2030-W10 River Rd WL Replace 58.0%42.0%2,325,000 1,348,500 976,500 - - - 775,000 775,000 775,000 - - - - 2030-W11 Future Project 100.0%0.0%- - - - - - - - - - - - - 2030-W12 Future Project 100.0%0.0%- - - - - - - - - - - - - 2030-W13 Future Project 100.0%0.0%- - - - - - - - - - - - - 2030-W14 Future Project 100.0%0.0%- - - - - - - - - - - - - 2030-W15 Future Project 100.0%0.0%- - - - - - - - - - - - - 2030-W16 Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Future Project 100.0%0.0%- - - - - - - - - - - - - Total Unfunded Water CIP 95,447,556 65,888,200 29,559,356 7,735,519 7,735,519 7,735,519 24,080,333 24,080,333 24,080,333 - - - - 69.0%31.0% 95,447,556 68,347,605 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Percent Percent Total CIP/Total Total 1 2 3 4 5 6 7 8 9 10 Growth Replacement Project Growth Replacement 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- UNFUNDED Capital Improvement Plan Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Water and Sewer Fund 202 -- Financing Beginning Balance 3,320,378$ 5,171,777$ 150,601$ 21,052,750$ 313,247$ 21,029,856$ 448,524$ 3,412,973$ 6,551,639$ 9,872,214$ Plus Interest 99,611 155,153 4,518 631,582 9,397 630,896 13,456 102,389 196,549 296,166 Impact Fee Revenue Estimated Impact Fee 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ 2,934$ Annual LUEs 848 872 897 923 950 978 1,006 1,035 1,065 1,096 Total Impact Fees 2,487,306 2,559,189 2,633,150 2,709,248 2,787,545 2,868,105 2,950,993 3,036,277 3,124,026 3,214,310 Plus Contributions from Developers - - - - - - - - - - Plus ARP - - - - - - - - - - Plus Contributions from Water Impact Fees - - - - - - - - - - Plus Contributions from Sewer Impact Fees - - - - - - - - - - Plus Conributions from Water Reserves - - - - - - - - - - Plus Conributions from Sewer Reserves - - - - - - - - - - Plus Amount Funded by W/WW Rate Revenue - - - - - - - - - - Plus Funded from EDC - - - - - - - - - - Plus Funded from TxDOT - - - - - - - - - - Sub-Total 5,907,295 7,886,119 2,788,269 24,393,580 3,110,190 24,528,857 3,412,973 6,551,639 9,872,214 13,382,690 Plus Amount Funded by Long-Term Debt 7,000,000 - 26,000,000 - 42,000,000 - - - - - Total Funds Available 12,907,295 7,886,119 28,788,269 24,393,580 45,110,190 24,528,857 3,412,973 6,551,639 9,872,214 13,382,690 Less Capital Improvement Plan 95,447,556 65,888,200 29,559,356 7,735,519 7,735,519 7,735,519 24,080,333 24,080,333 24,080,333 - - - - Ending Balance 5,171,777 150,601 21,052,750 313,247 21,029,856 448,524 3,412,973 6,551,639 9,872,214 13,382,690 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Percent Percent Total CIP/Total Total 1 2 3 4 5 6 7 8 9 10 Growth Replacement Project Growth Replacement 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- UNFUNDED Capital Improvement Plan Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION WASTEWATER CIP NT-S1 Town Creek Phase IV 24" Section 1 21.0%79.0%6,875,000$ 1,443,750$ 5,431,250$ 2,291,667$ 2,291,667$ 2,291,667$ -$ -$ -$ -$ -$ -$ -$ NT-S2 Town Creek Phase IV 12" Section 2 0.0%100.0%2,925,000 - 2,925,000 975,000 975,000 975,000 - - - - - - - NT-S3 Town Creek V 24"23.0%77.0%10,425,000 2,397,750 8,027,250 3,475,000 3,475,000 3,475,000 - - - - - - - NT-S4 Upsize Lookout Line 20.0%80.0%3,838,000 767,600 3,070,400 1,279,333 1,279,333 1,279,333 - - - - - - - NT-S5 Upsize Tri County Line 25.0%75.0%2,084,800 521,200 1,563,600 694,933 694,933 694,933 - - - - - - - NT-S6 Cibolo West Main 83.0%17.0%16,213,000 13,456,790 2,756,210 5,404,333 5,404,333 5,404,333 - - - - - - - NT-S7 Woman Hollering Creek Lift Station, Gravity Lines 89.0%11.0%13,000,000 11,570,000 1,430,000 4,333,333 4,333,333 4,333,333 - - - - - - - NT-SI-1 Decommission Tri County Lift Station 0.0%100.0%88,000 - 88,000 29,333 29,333 29,333 - - - - - - - NT-SI-2 Decommission Corbett Lift Station 0.0%100.0%1,500,000 - 1,500,000 500,000 500,000 500,000 - - - - - - - NT-SI-3 Decommission Sedona Lift Station 0.0%100.0%175,000 - 175,000 58,333 58,333 58,333 - - - - - - - 2030-S1 Hope Lane 8" Gravity Line 67.0%33.0%2,025,000 1,356,750 668,250 - - - 675,000 675,000 675,000 - - - - 2030-S2 Old Wiederstein Rd 8"5.0%95.0%1,338,000 66,900 1,271,100 - - - 446,000 446,000 446,000 - - - - 2030-S3 Union Pacific RR 8" - Sec 1 10.0%90.0%2,563,000 256,300 2,306,700 - - - 854,333 854,333 854,333 - - - - 2030-S4 Union Pacific RR 8" - Sec 2 12.0%88.0%400,000 48,000 352,000 - - - 133,333 133,333 133,333 - - - - 2030-S5 Wiederstein Rd -- 8"83.0%17.0%1,663,000 1,380,290 282,710 - - - 554,333 554,333 554,333 - - - - 2030-S6 Schaefer Rd 8" Sec 1 33.0%67.0%4,913,000 1,621,290 3,291,710 - - - 1,637,667 1,637,667 1,637,667 - - - - 2030-S7 Schaefer Rd 8" Sec 2 100.0%0.0%1,938,000 1,938,000 - - - - 646,000 646,000 646,000 - - - - 2030-S8 Aranda 8"100.0%0.0%475,000 475,000 - - - - 158,333 158,333 158,333 - - - - 2030-S9 Weir Rd 10"100.0%0.0%2,525,000 2,525,000 - - - - 841,667 841,667 841,667 - - - - 2030-S10 Trainer Hale Rd 10"100.0%0.0%1,038,000 1,038,000 - - - - 346,000 346,000 346,000 - - - - 2030-S11 Ware Seguin Rd 8"97.0%3.0%3,113,000 3,019,610 93,390 - - - 1,037,667 1,037,667 1,037,667 - - - - 2030-S12 FM 1518 8"40.0%60.0%400,000 160,000 240,000 - - - 133,333 133,333 133,333 - - - - 2030-S13 I-10 8" Section 1 99.0%1.0%2,713,000 2,685,870 27,130 - - - 904,333 904,333 904,333 - - - - 2030-S14 Boenig Drive 8"29.0%71.0%2,963,000 859,270 2,103,730 - - - 987,667 987,667 987,667 - - - - 2030-S15 N Greytown Rd 8"52.0%48.0%1,275,000 663,000 612,000 - - - 425,000 425,000 425,000 - - - - 2030-SI - 1 Friesenhahn West Line WW Upsize 22.0%78.0%8,175,000 1,798,500 6,376,500 - - - 2,725,000 2,725,000 2,725,000 - - - - 2030-SI - 2 Fairlawn WW Upsize 9.0%91.0%1,375,000 123,750 1,251,250 - - - 458,333 458,333 458,333 - - - - 2030-SI - 3 Cibolo Crossing WW Line Upsize 4.0%96.0%1,288,000 51,520 1,236,480 - - - 429,333 429,333 429,333 - - - - 2030-SI - 4 Woodland Oak Drive Replacement 4.0%96.0%338,000 13,520 324,480 - - - 112,667 112,667 112,667 - - - - 2030-SI - 5 Old Wiederstein WW Upsize 61.0%39.0%5,050,000 3,080,500 1,969,500 - - - 1,683,333 1,683,333 1,683,333 - - - - 2030-SI - 6 Northcliffe Lift Station Upgrade 5.0%95.0%7,838,000 391,900 7,446,100 - - - 2,612,667 2,612,667 2,612,667 - - - - 2030-SI - 7 Decommission Belmont Park Lift Station 0.0%100.0%463,000 - 463,000 - - - 154,333 154,333 154,333 - - - - Future Project 0.0%100.0%- - - - - - - - - - - - - Future Project 0.0%100.0%- - - - - - - - - - - - - Future Project 0.0%100.0%- - - - - - - - - - - - - Total Unfunded Wastewater CIP 110,992,800 53,710,060 57,282,740 19,041,267 19,041,267 19,041,267 17,956,333 17,956,333 17,956,333 - - - - 110,992,800 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Percent Percent Total CIP/Total Total 1 2 3 4 5 6 7 8 9 10 Growth Replacement Project Growth Replacement 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- UNFUNDED Capital Improvement Plan Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Water and Sewer Fund 202 -- Financing Beginning Balance 3,320,378$ 17,819,793$ 793,244$ 16,296,010$ 389,990$ 16,049,104$ 221,454$ 1,919,947$ 3,715,243$ 5,611,490$ Plus Interest 99,611 534,594 23,797 488,880 11,700 481,473 6,644 57,598 111,457 168,345 Impact Fee Revenue Estimated Impact Fee 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ 1,668$ Annual LUEs 864 887 911 936 961 988 1,014 1,042 1,070 1,099 Total Impact Fees 1,441,071 1,480,124 1,520,235 1,561,433 1,603,748 1,647,210 1,691,849 1,737,698 1,784,790 1,833,158 Plus Contributions from Developers - - - - - - - - - - Plus ARP - - - - - - - - - - Plus Contributions from Water Impact Fees - - - - - - - - - - Plus Contributions from Sewer Impact Fees - - - - - - - - - - Plus Conributions from Water Reserves - - - - - - - - - - Plus Conributions from Sewer Reserves - - - - - - - - - - Plus Amount Funded by W/WW Rate Revenue - - - - - - - - - - Plus Funded from EDC - - - - - - - - - - Plus Funded from TxDOT - - - - - - - - - - Sub-Total 4,861,060 19,834,511 2,337,276 18,346,323 2,005,438 18,177,787 1,919,947 3,715,243 5,611,490 7,612,993 Plus Amount Funded by Long-Term Debt 32,000,000 - 33,000,000 - 32,000,000 - - - - - Total Funds Available 36,861,060 19,834,511 35,337,276 18,346,323 34,005,438 18,177,787 1,919,947 3,715,243 5,611,490 7,612,993 Less Capital Improvement Plan 110,992,800 53,710,060 57,282,740 19,041,267 19,041,267 19,041,267 17,956,333 17,956,333 17,956,333 - - - - Ending Balance 17,819,793 793,244 16,296,010 389,990 16,049,104 221,454 1,919,947 3,715,243 5,611,490 7,612,993 Date: 11/25/2024 2024 11 25 Schertz Debt Credit Model 2.0 Percent Percent Total CIP/Total Total 1 2 3 4 5 6 7 8 9 10 Growth Replacement Project Growth Replacement 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- UNFUNDED Capital Improvement Plan Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Total CIP Total Water Unfunded CIP 95,447,556$ 65,888,200$ 29,559,356$ 7,735,519$ 7,735,519$ 7,735,519$ 24,080,333$ 24,080,333$ 24,080,333$ -$ -$ -$ -$ Total Wastewater Unfunded CIP 110,992,800 53,710,060 57,282,740 19,041,267 19,041,267 19,041,267 17,956,333 17,956,333 17,956,333 - - - - Total Unfunded CIP 206,440,356 119,598,260 86,842,096 26,776,785 26,776,785 26,776,785 42,036,667 42,036,667 42,036,667 - - - - Water and Sewer Fund 202 -- Financing Beginning Balance 6,640,756$ 22,991,570$ 943,845$ 37,348,760$ 703,237$ 37,078,961$ 669,978$ 5,332,920$ 10,266,883$ 15,483,704$ Plus Interest 199,223 689,747 28,315 1,120,463 21,097 1,112,369 20,099 159,988 308,006 464,511 Impact Fee Revenue Estimated Impact Fee NA NA NA NA NA NA NA NA NA NA Annual LUEs NA NA NA NA NA NA NA NA NA NA Total Impact Fees 3,928,377 4,039,313 4,153,385 4,270,681 4,391,293 4,515,315 4,642,843 4,773,975 4,908,815 5,047,468 Plus Contributions from Developers - - - - - - - - - - Plus ARP - - - - - - - - - - Plus Contributions from Water Impact Fees - - - - - - - - - - Plus Contributions from Sewer Impact Fees - - - - - - - - - - Plus Conributions form Water Reserves - - - - - - - - - - Plus Conributions form Sewer Reserves - - - - - - - - - - Plus Amount Funded by W/WW Rate Revenue - - - - - - - - - - Plus Funded from EDC - - - - - - - - - - Plus Funded from TxDOT - - - - - - - - - - Sub-Total 10,768,355 27,720,630 5,125,545 42,739,904 5,115,627 42,706,644 5,332,920 10,266,883 15,483,704 20,995,683 Plus Amount Funded by Long-Term Debt 39,000,000 - 59,000,000 - 74,000,000 - - - - - Total Funds Available 49,768,355 27,720,630 64,125,545 42,739,904 79,115,627 42,706,644 5,332,920 10,266,883 15,483,704 20,995,683 Less Capital Improvement Plan 206,440,356 119,598,260 86,842,096 26,776,785 26,776,785 26,776,785 42,036,667 42,036,667 42,036,667 - - - - Ending Balance 22,991,570 943,845 37,348,760 703,237 37,078,961 669,978 5,332,920 10,266,883 15,483,704 20,995,683 Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 Debt Financing Variables Issuing Cost Percentage 1.0% Initial Reserve Cost Percentage 2.0% Interest Rate 3.00% Term (Years)20 Annual Reserve Years Funded - Debt Issues Total Water 75,000,000$ 7,000,000$ -$ 26,000,000$ -$ 42,000,000$ -$ -$ -$ -$ -$ Wastewater 97,000,000 32,000,000 - 33,000,000 - 32,000,000 - - - - - Total 172,000,000 39,000,000 - 59,000,000 - 74,000,000 - - - - - Percent Growth-Related 69.0%69.0%69.0%69.0%69.0%69.0%69.0%69.0%69.0%69.0% Growth-Related Debt Issues Water 51,773,091$ 4,832,155$ -$ 17,948,005$ -$ 28,992,931$ -$ -$ -$ -$ -$ Wastewater 66,959,864 22,089,852 - 22,780,160 - 22,089,852 - - - - - Total 118,732,955 26,922,007 - 40,728,165 - 51,082,783 - - - - - CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2025 Principal 26,922,007$ -$ Issuing/Initial Reserve Costs 807,660 Total Debt 27,729,668 Interest Rate 3.0% Term 20 P&I 1,863,869 1 2 3 4 5 6 7 8 9 Beginning Principal 27,729,668 26,697,688 25,634,750 24,539,923 23,412,251 22,250,750 21,054,403 19,822,166 18,552,962 Interest 831,890 800,931 769,042 736,198 702,368 667,522 631,632 594,665 556,589 Principal 1,031,979$ 1,062,939$ 1,094,827$ 1,127,672$ 1,161,502$ 1,196,347$ 1,232,237$ 1,269,204$ 1,307,280$ Interest 831,890 800,931 769,042 736,198 702,368 667,522 631,632 594,665 556,589 Annual Reserve - - - - - - - - - Total 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ 1,863,869$ Percent Water/WW Water 17.9%17.9%17.9%17.9%17.9%17.9%17.9%17.9%17.9% Wastewater 82.1%82.1%82.1%82.1%82.1%82.1%82.1%82.1%82.1% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Water Debt Service Principal 185,227$ 190,784$ 196,507$ 202,403$ 208,475$ 214,729$ 221,171$ 227,806$ 234,640$ Interest 149,314 143,757 138,033 132,138 126,066 119,812 113,370 106,735 99,901 Annual Reserve - - - - - - - - - Total 334,541$ 334,541$ 334,541$ 334,541$ 334,541$ 334,541$ 334,541$ 334,541$ 334,541$ Wastewater Debt Service Principal 846,752$ 872,155$ 898,319$ 925,269$ 953,027$ 981,618$ 1,011,066$ 1,041,398$ 1,072,640$ Interest 682,576 657,174 631,009 604,060 576,302 547,711 518,262 487,930 456,688 Annual Reserve - - - - - - - - - Total 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ Total Less Principal 682,576 657,174 631,009 604,060 576,302 547,711 518,262 487,930 456,688 Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2026 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 2 3 4 5 6 7 8 Beginning Principal - - - - - - - - Interest - - - - - - - - Principal -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - Annual Reserve - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ Percent Water/WW Water 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Wastewater 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Water Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - Annual Reserve - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ Wastewater Debt Service Principal -$ -$ -$ -$ -$ -$ -$ -$ Interest - - - - - - - - Annual Reserve - - - - - - - - Total -$ -$ -$ -$ -$ -$ -$ -$ Total Less Principal - - - - - - - - - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2027 Principal 40,728,165$ Issuing/Initial Reserve Costs 1,221,845 Total Debt 41,950,010 Interest Rate 3.0% Term 20 P&I 2,819,700 1 2 3 4 5 6 7 Beginning Principal 41,950,010 40,388,811 38,780,775 37,124,499 35,418,534 33,661,391 31,851,533 Interest 1,258,500 1,211,664 1,163,423 1,113,735 1,062,556 1,009,842 955,546 Principal 1,561,199$ 1,608,035$ 1,656,276$ 1,705,965$ 1,757,144$ 1,809,858$ 1,864,154$ Interest 1,258,500 1,211,664 1,163,423 1,113,735 1,062,556 1,009,842 955,546 Annual Reserve - - - - - - - Total 2,819,700$ 2,819,700$ 2,819,700$ 2,819,700$ 2,819,700$ 2,819,700$ 2,819,700$ Percent Water/WW Water 44.1%44.1%44.1%44.1%44.1%44.1%44.1% Wastewater 55.9%55.9%55.9%55.9%55.9%55.9%55.9% Total 100.0%100.0%100.0%100.0%100.0%100.0%100.0% Water Debt Service Principal 687,986$ 708,626$ 729,884$ 751,781$ 774,334$ 797,564$ 821,491$ Interest 554,593 533,954 512,695 490,798 468,245 445,015 421,088 Annual Reserve - - - - - - - Total 1,242,579$ 1,242,579$ 1,242,579$ 1,242,579$ 1,242,579$ 1,242,579$ 1,242,579$ Wastewater Debt Service Principal 873,213$ 899,410$ 926,392$ 954,184$ 982,809$ 1,012,293$ 1,042,662$ Interest 703,907 677,711 650,728 622,937 594,311 564,827 534,458 Annual Reserve - - - - - - - Total 1,577,120$ 1,577,120$ 1,577,120$ 1,577,120$ 1,577,120$ 1,577,120$ 1,577,120$ Total Less Principal 703,907 677,711 650,728 622,937 594,311 564,827 534,458 Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2028 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 2 3 4 5 6 Beginning Principal - - - - - - Interest - - - - - - Principal -$ -$ -$ -$ -$ -$ Interest - - - - - - Annual Reserve - - - - - - Total -$ -$ -$ -$ -$ -$ Percent Water/WW Water 0.0%0.0%0.0%0.0%0.0%0.0% Wastewater 100.0%100.0%100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0%100.0%100.0% Water Debt Service Principal -$ -$ -$ -$ -$ -$ Interest - - - - - - Annual Reserve - - - - - - Total -$ -$ -$ -$ -$ -$ Wastewater Debt Service Principal -$ -$ -$ -$ -$ -$ Interest - - - - - - Annual Reserve - - - - - - Total -$ -$ -$ -$ -$ -$ Total Less Principal - - - - - - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2029 Principal 51,082,783$ Issuing/Initial Reserve Costs 1,532,483 Total Debt 52,615,267 Interest Rate 3.0% Term 20 P&I 3,536,572 1 2 3 4 5 Beginning Principal 52,615,267 50,657,152 48,640,294 46,562,931 44,423,246 Interest 1,578,458 1,519,715 1,459,209 1,396,888 1,332,697 Principal 1,958,114$ 2,016,858$ 2,077,364$ 2,139,684$ 2,203,875$ Interest 1,578,458 1,519,715 1,459,209 1,396,888 1,332,697 Annual Reserve - - - - - Total 3,536,572$ 3,536,572$ 3,536,572$ 3,536,572$ 3,536,572$ Percent Water/WW Water 56.8%56.8%56.8%56.8%56.8% Wastewater 43.2%43.2%43.2%43.2%43.2% Total 100.0%100.0%100.0%100.0%100.0% Water Debt Service Principal 1,111,362$ 1,144,703$ 1,179,044$ 1,214,415$ 1,250,848$ Interest 895,882 862,541 828,200 792,828 756,396 Annual Reserve - - - - - Total 2,007,244$ 2,007,244$ 2,007,244$ 2,007,244$ 2,007,244$ Wastewater Debt Service Principal 846,752$ 872,155$ 898,319$ 925,269$ 953,027$ Interest 682,576 657,174 631,009 604,060 576,302 Annual Reserve - - - - - Total 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ 1,529,329$ Total Less Principal 682,576 657,174 631,009 604,060 576,302 Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2030 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 2 3 4 Beginning Principal - - - - Interest - - - - Principal -$ -$ -$ -$ Interest - - - - Annual Reserve - - - - Total -$ -$ -$ -$ Percent Water/WW Water 0.0%0.0%0.0%0.0% Wastewater 100.0%100.0%100.0%100.0% Total 100.0%100.0%100.0%100.0% Water Debt Service Principal -$ -$ -$ -$ Interest - - - - Annual Reserve - - - - Total -$ -$ -$ -$ Wastewater Debt Service Principal -$ -$ -$ -$ Interest - - - - Annual Reserve - - - - Total -$ -$ -$ -$ Total Less Principal - - - - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2031 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 2 3 Beginning Principal - - - Interest - - - Principal -$ -$ -$ Interest - - - Annual Reserve - - - Total -$ -$ -$ Percent Water/WW Water 0.0%0.0%0.0% Wastewater 100.0%100.0%100.0% Total 100.0%100.0%100.0% Water Debt Service Principal -$ -$ -$ Interest - - - Annual Reserve - - - Total -$ -$ -$ Wastewater Debt Service Principal -$ -$ -$ Interest - - - Annual Reserve - - - Total -$ -$ -$ Total Less Principal - - - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2032 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 2 Beginning Principal - - Interest - - Principal -$ -$ Interest - - Annual Reserve - - Total -$ -$ Percent Water/WW Water 0.0%0.0% Wastewater 100.0%100.0% Total 100.0%100.0% Water Debt Service Principal -$ -$ Interest - - Annual Reserve - - Total -$ -$ Wastewater Debt Service Principal -$ -$ Interest - - Annual Reserve - - Total -$ -$ Total Less Principal - - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:2033 Principal -$ Issuing/Initial Reserve Costs - Total Debt - Interest Rate 3.0% Term 20 P&I - 1 Beginning Principal - Interest - Principal -$ Interest - Annual Reserve - Total -$ Percent Water/WW Water 0.0% Wastewater 100.0% Total 100.0% Water Debt Service Principal -$ Interest - Annual Reserve - Total -$ Wastewater Debt Service Principal -$ Interest - Annual Reserve - Total -$ Total Less Principal - Date: 11/25/2024 Input 1 2 3 4 5 6 7 8 9 10 Area 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Input Area -- Future Debt Service Scenario:2023 11 21 -- Scenario 1 CITY OF SCHERTZ WATER/WW IMPACT FEE UTILITY REVENUE CREDIT CALCULATION Series:Total Future Debt Service Water Future Debt Service Total Principal -$ 185,227$ 190,784$ 884,493$ 911,028$ 2,049,721$ 2,111,213$ 2,174,549$ 2,239,786$ 2,306,979$ Interest - 149,314 143,757 692,627 666,092 1,534,643 1,473,151 1,409,814 1,344,578 1,277,384 Annual Reserve - - - - - - - - - - Total - 334,541 334,541 1,577,120 1,577,120 3,584,364 3,584,364 3,584,364 3,584,364 3,584,364 Wastewater Future Debt Service Total Principal -$ 846,752$ 872,155$ 1,771,533$ 1,824,679$ 2,726,171$ 2,807,956$ 2,892,195$ 2,978,961$ 3,068,330$ Interest - 682,576 657,174 1,334,916 1,281,770 1,909,606 1,827,821 1,743,582 1,656,817 1,567,448 Annual Reserve - - - - - - - - - - Total - 1,529,329 1,529,329 3,106,449 3,106,449 4,635,777 4,635,777 4,635,777 4,635,777 4,635,777 APPENDIX 33 - IMPACT FEE COMPARISON SOURCES CITY OF BOERNE - 2023 NEW BRAUNFELS UTILITIES - 2022 Water & Wastewater Impact Fee Update Report New Braunfels Utilities ES-1 EXECUTIVE SUMMARY In 2021, New Braunfels Utilities (NBU), authorized Freese and Nichols, Inc. (FNI) to perform an impact fee analysis on the water and wastewater systems. The purpose of this report is to summarize the methodology used in the development and calculation of water and wastewater impact fees for NBU. The methodology used herein satisfies the requirements of the Texas Local Government Code Section 395 for the update of water and wastewater impact fees. As part of this study, land use assumptions, growth projections, and water/wastewater loading criteria from the 2021 Water & Wastewater Master Plan Update by FNI were used to develop 10-year load projections for both the water and wastewater systems. Impact fee capital improvements plans (CIP) were developed for both systems to serve projected growth through 2032. The hydraulic models of the water and wastewater systems, along with pumping and storage planning criteria developed by FNI, were employed to calculate the percentage of each project’s capacity projected to be utilized in the 10-year planning period (2022-2032). A summation of each project’s estimated cost, including financing costs less credits for existing projects partially funded through rate increases, multiplied by the percentage of that project being utilized in the 10-year planning period was used to calculate a total impact fee eligible CIP cost for both water and wastewater. These costs were divided by the projected growth in living unit equivalents (LUE) for water and wastewater, respectively, to determine the maximum allowable impact fees. Table ES-1 and Table ES-2 summarize the maximum allowable impact fee calculations for water and wastewater, respectively. Table ES-3 shows the maximum allowable impact fee for each meter size distributed by NBU. Table ES-1 Maximum Water Impact Fee Calculation Water Impact Fee Total Eligible Capital Improvement Costs $228,540,978 Total Eligible Financing Costs $168,389,936 Total Eligible Impact Fee Costs $396,930,914 Total Impact Fee Credits ($837,433) Maximum Allowable Cost $396,093,481 Growth in Service Units 20,367 Maximum Allowable Water Impact Fee $19,448 Water & Wastewater Impact Fee Update Report New Braunfels Utilities ES-2 Table ES-2 Maximum Wastewater Impact Fee Calculation Wastewater Impact Fee Total Eligible Capital Improvement Costs $85,710,012 Total Eligible Financing Costs $37,415,837 Total Eligible Impact Fee Costs $123,125,849 Total Impact Fee Credits ($2,813,220) Maximum Allowable Cost $120,312,629 Growth in Service Units 19,269 Maximum Allowable Wastewater Impact Fee $6,244 Table ES-3 Maximum Allowable Impact Fee by Meter Size Meter Size Maximum Flow Rate for Continuous Duty (gallons per minute) Service Unit Equivalent Maximum Allowable Water Maximum Allowable Wastewater Maximum Allowable Total 5/8" 10 1.0 $19,448 $6,244 $25,692 1" 25 2.5 $48,620 $15,610 $64,230 1 1/2" 50 5.0 $97,240 $31,220 $128,460 2" 80 8.0 $155,584 $49,952 $205,536 3" 175 17.5 $340,340 $109,270 $449,610 4" 300 30.0 $583,440 $187,320 $770,760 6" 675 67.5 $1,312,740 $421,470 $1,734,210 8" 2,400 240.0 $4,667,520 $1,498,560 $6,166,080 10" 3,500 350.0 $6,806,800 $2,185,400 $8,992,200 CITY OF SEGUIN - 2023 Water and Wastewater Impact Fee Update City of Seguin ES-1 EXECUTIVE SUMMARY 1.0 Background In August 2022, the City of Seguin, Texas (City), authorized Freese and Nichols, Inc. (FNI) to perform an impact fee analysis on the City’s water and wastewater systems, including a portion of the Spring Hills Water Supply Corporation (SHWSC) Service Area that will be transferred to the City as part of the ongoing Certificate of Convenience and Necessity (CCN) Transfer. The purpose of this report is to summarize the methodology used in the development and calculation of water and wastewater impact fees for the City of Seguin. The methodology used herein satisfies the requirements of the Texas Local Government Code Section 395 for the establishment and update of water and wastewater impact fees. 2.0 Land Use Assumptions Population and land use are important elements in the analysis of water and wastewater systems. Through collaboration between FNI and the City, FNI developed growth projections using land use assumptions from the ongoing Seguin Comprehensive Plan and proposed development according to the City’s Planning Department to estimate service connections for the 2023 and 2033 planning periods. Table ES-1 presents the growth projections for the City of Seguin Water and Wastewater Service Areas including the CCN area to be transferred from SHWSC to the City, hereafter referred to as the “Transfer Area.” Table ES-1: Growth Projections Service Area 2023 Connections 2033 Connections Growth Rate Existing Water 8,272 11,012 2.90% Transfer Area 1,305 7,370 18.90% Water Total 9,577 18,382 6.74% Wastewater Total 10,741 28,319 10.18% 3.0 Capital Improvement Plan Water and wastewater impact fee capital improvement plans (CIP) were developed for the City of Seguin based on the land use assumptions and growth projections. The recommended improvements will provide the required capacity to meet projected water demands and wastewater flows through 2033. The CIPs are based on recommendations from the 2022 Water and Wastewater Master Plans and include improvements identified to provide service to the Transfer Area. For each existing or proposed project, the impact fee eligible cost is calculated as a percentage of the project cost, based upon the portion of Water and Wastewater Impact Fee Update City of Seguin ES-2 the project’s capacity required to serve growth projected to occur between 2023 and 2033, the 10-year period used for impact fee analysis. The cost associated with the portion of projects required to serve growth beyond this 10-year period are not included in the current impact fee calculations but will be eligible for impact fee cost recovery in the next impact fee update. The total cost for each eligible project includes the project’s capital cost to serve 10-year growth, the projected finance cost for the capital improvements, and the consultant cost for preparing and updating the CIP. Table ES-2 shows a summary of the total capital cost and impact fee-eligible cost for all Impact Fee CIP projects for the Water and Wastewater Service Areas. Table ES-2: CIP Cost Summary Service Area Total Capital Cost of Impact Fee Eligible Projects Total 10-Year (2023-2032) Cost of Impact Fee Eligible Projects Water $173,881,062 $87,766,441 Wastewater $339,567,626 $194,769,279 4.0 Impact Fee Analysis According to Chapter 395 of the Texas Local Government Code, the maximum impact fee may not exceed the amount determined by dividing the cost of required capital improvements by the total number of service units attributed to new development during the impact fee eligibility period. A water service unit is defined as the service equivalent to a water-only connection or a water/wastewater connection for a single-family residence. A wastewater service unit is defined as the service unit equivalent to a water/wastewater connection for a single-family residence. The current impact fee ordinance was adopted in 2020. This ordinance set the water impact fee for a single-family meter at $1,386.86 including a pass-through fee of $354.54 from Schertz-Seguin Local Government Corporation (SSLGC) and the wastewater impact fee for a single-family meter at $7,757.77. This project is an update to the 2020 ordinance. Table ES-3 displays the updated maximum allowable impact fee per service unit for the Water and Wastewater Service Areas, including the $354.54 SSLGC pass-through fee. Water and Wastewater Impact Fee Update City of Seguin ES-3 Table ES-3: Maximum Allowable Impact Fees Service Area Maximum Allowable Impact Fee Per Service Unit Water $7,308 Wastewater $9,250 Sub-Total $16,558 SSLGC Water Supply Impact Fee $354 Total Maximum Allowable Impact Fee $16,912 CITY OF SAN MARCOS - 2018 2018 Update of the Water and Wastewater Impact Fees for the City of San Marcos Table 8. Derivation of Alternative Maximum Water and Wastewater Impact Fee Amounts Capital Cost Optional Adjustments Highest of Option A Option B of New Service Rate 50%Cost Option A Item per LUE Credit Adjustment Option A Option B or B WATER Supply 2,495 $ 208 $ 1,247 $ 2,287 $ 1,247 Treatment 609 10 305 599 305 Pumping 128 18 64 110 64 Ground Storage 298 1 149 297 149 Elevated Storage 163 8 82 155 82 Transmission 455 113 228 342 228 Allocated Impact Fee Study Cost 10 10 10 Total Water 4,159 358 2,074 3,801 $2,085 $3,801 WASTEWATER Treatment 1,470 86 $ 735 $ 1,385 $ 735 Pumping 705 78 352 627 352 Interceptors 774 112 387 662 387 Allocated Impact Fee Study Cost 10 10 10 Total Wastewater 2,960 276 1,475 2,684 $1,485 $2,684 TOTAL WATER/WASTEWATER 7,119 634 3.549 6,485 $3,570 $6,485 The fee methodology was replicated for each major facility type in the utility system e.g., supply,treatment, pumping, elevated storage, ground storage, and transmission) so that the total fee amount is the sum of the component facility fees. This provides a basis for extending the fee to wholesale customers of the City or granting fee offsets if a developer cost-participates with the City on CIP projects. For comparison purposes, the current impact fees of other near-by cities are listed in Table 9. City of San Marcos 15 1.)January 2018 CITY OF AUSTIN - 2023 SAWS - 2024 2800 U.S. Hwy. 281 North • P.O. Box 2449 • San Antonio, TX • 78298-2449 • www.saws.org March 18, 2024 TO INTERESTED PARTIES: Texas Local Government Code Chapter 395 necessitates the updating of the San Antonio Water System (SAWS) impact fees by June 2024. The Capital Improvements Advisory Committee (CIAC), SAWS staff, and consultant Carollo Engineers began the update process for all water and wastewater impact fees in July 2023, and the CIAC finalized its recommendations in a findings report on January 31, 2024. The findings report and all other CIAC meeting documents are available at: www.saws.org/CIAC . The update involves a projection of increased demand and resulting increased capacity in the water and wastewater systems for the next ten-year planning period. The costs associated with the capacity necessary to serve the projected growth determine the impact fee rate. The CIAC recommended impact fees are show below. SUMMARY OF RECOMMENDED IMPACT FEES 2800 U.S. Hwy. 281 North • P.O. Box 2449 • San Antonio, TX • 78298-2449 • www.saws.org The recommended impact fees were approved by the SAWS Board of Trustees on March 5, 2024. It is anticipated that the San Antonio City Council will hold a public hearing and consider adoption of the recommended impact fees on May 16, 2024. When the recommended impact fees are approved by the San Antonio City Council, they are expected to become effective on June 1, 2024. The determination on whether current impact fees or the recommended impact fees will be charged for service to a particular property is based on the date of plat recordation. In accordance with current state law, the impact fees in effect at the time the plat is recorded are the fees that will be charged. An individual may pay current impact fees for a property prior to plat recordation under the following conditions: • The plat has been approved by the Planning Commission, • All impact fees are paid prior to the effective date of the new impact fees. If you have any questions concerning the update process, please do not hesitate to contact me at tlehmann@saws.org, 210-233-3492, or Bob Johnson at bobby.johnson@saws.org, 210-233-3493. Sincerely, Tracey B. Lehmann, P.E. Interim Vice President Engineering and Construction CITY OF PFLUGERVILLE - 2023 WATER IMPACT FEE CIP MAP / 0 7,000 14,0003,500 Feet Esri, NASA, NGA, USGS, FEMA, Sources: Esri, TomTom, Garmin, FAO, NOAA, USGS, © OpenStreetMap contributors, and the GIS User Community 2050-W5 2050-W7 2050-W4 2050-W1 2050-W6 2050-W2 2050-W3 2050-W8 2030-W8 2030-W9 2030-W5 2030-W9 2030-W7 2030-W4 2030-W3 2030-W2 2030-W10 2030-W6 2030-W1 NT-W1 NT-W8 NT-W7 Water CCN Boundary Existing Water Lines City Limits/ETJ Legend 2022 - 2050 Anticipated Development Water Line Improvements Pump Station Improvements Proposed PRV WASTEWATER IMPACT FEE CIP MAP / 0 7,500 15,0003,750 Feet Esri, NASA, NGA, USGS, FEMA, Sources: Esri, TomTom, Garmin, FAO, NOAA, USGS, © OpenStreetMap contributors, and the GIS User Community NT-S1 NT-S3 NT-S5 NT-S4 NT-S6 NT-S7 2030-S15 2030-S14 2030-S13 2030-S12 2030-S11 2030-S9 2030-S10 2030-S8 2030-S7 2030-S6 2030-S5 2030-S2 2030-S1 2030-S4 2030-S3 2030 SI-5 2030 SI-1 2030 SI-6 2030 SI-2 2030 SI-3 2030 SI-4 2050 S-5 2050 S-1 2050 S-2 2050 S-3 2050 S-4 2050 SI-1 2050 S-6 Gravity Line No Improvement Lift Station City Limits / ETJ Sewer CCN Boundary Force Main Outfall Legend No Improvement Lift Station CIP Wastewater CIP Agenda No. 9. CITY COUNCIL MEMORANDUM City Council Meeting:March 18, 2025 Department:Planning & Community Development Subject:Workshop regarding Temporary Sign Enforcement specifically in relation to Inflatable / Balloon Signs and Feather Flags (B.James/L.Wood/E.Delgado) BACKGROUND Spanning from November 2024 through February 2025 the Planning Division gave several presentations / workshops regarding updating the UDC for temporary signs and more specifically, inflatable signs and feather flags. At the February 18th City Council meeting, a consensus was made and direction was provided to the Planning Division to incorporate into an upcoming full Article 11 UDC rewrite. This included prohibiting Balloon signs including inflatable signs regardless of their size but allowing feather flags with a time limitation of no more than 14 days per calendar year. The proposed changes also included changing the maximum area and height for feather flags and the overall time limitation for temporary signs. Additionally, the proposed amendment would create a new type of permit called a "Recurring Event Permit". The full Article 11 Signs UDC Amendment is being drafted and reviewed with an anticipated Planning and Zoning Commission and City Council hearing in the next few months (May or June). With the extensive discussion had just on temporary signs, staff is doing a thorough review of the full article. Until that UDC amendment is heard and acted on by the City Council the UDC temporary sign language discussed at the February 18th City Council meeting is not technically a UDC code requirement at this time. Based on the number of feather flags that currently exist in the City of Schertz, the question of enforcement of the proposed UDC language has come into question and staff is giving this workshop to have a discussion and receive direction on how City Council would like staff to enforce feather flags and balloon signs until the upcoming UDC Article 11 rewrite is heard. Staff has three proposed options for enforcement of temporary signs, specifically for feather flags and inflatable / balloon signs. Option #1: Staff can keep enforcing feather flags and balloon signs in the same fashion as prior to the City Council direction on February 18th. This would include: Requiring a permit for all temporary signs. Not allowing balloon signs and feather flags based on UDC Section 21.11.6- Prohibited Signs which states that no sign shall be permitted which interferes with vehicular traffic due to their shape, and movement which causes traffic safety concerns. Option #2: Staff can start enforcing balloon signs and feather flags based on the direction received at the February 18th City Council meeting. This would include: Prohibiting all balloon signs, which will result in businesses being contacted to remove any balloon / inflatable signs they may have on their property Requiring businesses that have feather flags on their property to obtain a sign permit with the stipulation that feather flags are only allowed for 14 days per calendar year. Keep in mind that feather flags and balloon signs that are currently installed on properties were most likely done so without obtaining a temporary sign permit as staff currently classifies them as a prohibited sign that causes interference with traffic. In other words, every business that has a feather flag on their property will be required to obtain a temporary sign permit. Any feather flag that does not obtain a permit or after receiving a permit that is left on site for more than14 days, the business / property owner would be notified that the feather flag is in violation and would need to be removed Option #3: Staff can only enforce feather flags and balloon signs / inflatable signs that are in the right of way or create a hazard until the new UDC Amendment ordinance has been adopted. The goal for this workshop is to receive direction from City Council on how they would like staff to enforce regulations on balloon signs and feather flags until the full UDC Article 11 rewrite is brought before City Council. Attachments City Council Presentation Slides Workshop: Temporary Sign Enforcement Section 21.11.17 Temporary Signs Emily Delgado | Planning Manager Background •Spanning from November 2024 through February 2025 the Planning Division gave several presentations / workshops regarding updating the UDC for temporary signs and more specifically inflatable signs and feather flags. 2 Wind Sign Balloon Sign Background At the February 18th City Council meeting a consensus was made and a direction was provided to the Planning Division to incorporate into an upcoming full Article 11 UDC rewrite. 3 Clean Proposed UDC Amendments: 4 Enforcement / Next Steps: 5 •The full Article 11 Signs UDC Amendment is being drafted and reviewed with an anticipated Planning and Zoning Commission and City Council hearing in the next few months (May or June). With the extensive discussion had just on temporary signs staff is doing a thorough review of the full article. •Until that UDC amendment is heard and acted on by the City Council the UDC temporary sign language discussed at the February 18th City Council meeting is not technically a UDC code requirement at this time. •Based on the number of feather flags that are currently existing in the City of Schertz the question of enforcement of the proposed UDC language has come into question and staff is giving this workshop to have a discussion and receive direction on how City Council would like staff to enforce feather flags and balloon signs until the upcoming UDC Article 11 rewrite is heard. Enforcement / Next Steps: 6 •Option #1: •Status Quo: Staff can keep enforcing feather flags and balloon signs in the same fashion as prior to the City Council direction on February 18th. •This would include: •Requiring a permit for all temporary signs. •Not allowing balloon signs and feather flags based on UDC Section 21.11.6- Prohibited Signs which states that no sign shall be permitted which interferes with vehicular traffic due to their shape, and movement which causes traffic safety concerns. Enforcement / Next Steps: 7 •Option #2: •Staff can start enforcing balloon signs and feather flags based on the direction received at the February 18th City Council meeting. •This would include: •Prohibiting all balloon signs, which will result in businesses being contacted to remove any balloon / inflatable signs they may have on their property •Requiring businesses that have feather flags on their property to obtain a sign permit with the stipulation that feather flags are only allowed for 14 days per calendar year. •Keep in mind that feather flags and balloon signs that are currently installed on properties were most likely done so without obtaining a temporary sign permit as staff currently classifies them as a prohibited sign that causes interference with traffic. •In other words, every business that has a feather flag on their property will be required to obtain a temporary sign permit. •Any feather flag that does not obtain a permit or after receiving a permit that is left on site for more than14 days, the business / property owner would be notified that the feather flag is in violation and would need to be removed Enforcement / Next Steps: 8 •Option #3: •Staff can only enforce feather flags and balloon signs / inflatable signs that are in the ROW or create a hazard until the new UDC Amendment ordinance has been adopted. Enforcement / Next Steps: 9 •Ultimately staff is seeking direction from City Council on how they would like staff to enforce regulations on balloon signs and feather flags until the full UDC Article 11 rewrite is brought before City Council.