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03-28-2017 Agenda with backupMEETING AGENDA City Council REGULAR SESSION CITY COUNCIL March 28, 2017 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 would want to be treated Work together cooperatively as a tea Call to Order — Regular Session Opening Prayer and Pledges of Allegiance to the Flags of the United States and State of Texas. (Councilmember Crawford) City Events and Announcements • Announcements of upcoming City Events (B. James /D. Wait /S. Gonzalez) • Announcements and recognitions by City Manager (J. Kessel) Pr~ntatinn • Quarterly Financial Report (B. James /J. Walters) Workshops • Presentation and update from Guadalupe Regional Medical Center — Prescription Assistance Report. (D. Wait/J. Riggs) • Presentation and update from SAMCO regarding upcoming bond issuances. (B. James /J. Walters /M. McLiney /A. Friedman) 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. Any person making personal, impertinent, or slanderous remarks while addressing the Council may be requested to leave the meeting. 03 -28 -2017 Council Agenda 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 — Consideration and /or action regarding the approval of the minutes of the Regular Meeting of March 7, 2017. (J. Kessel /B. Dennis) 2. Ordinance No. 17 -C -06 — Consideration and/or action approving an Ordinance amending the Schertz Code of Ordinances Chapter 18, Buildings and Building Regulations, Article IV, National Electrical Code, Section 18 -81, Article 210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. Final Reading (B. James /L. Wood /G. Durant) 3. Boards, Commissions and Committee Member Resignations — Consideration and/or action ratifying the resignations of Jim and Diana Webb from the Historical Preservation Committee. (B. Dennis /Mayor /Council) Discussion Items 4. Resolution No. 1.7 -R -1.7 - CAFR FY 2015 -1.6 — Presentation and consideration and/or action approving a Resolution authorizing approval of the Comprehensive Annual Financial Report (CAFR) for Fiscal Year 2015 -1.6. (B. James /J. Walters /D. Fraser) 5. Resolution No. 17 -R -19 — Consideration and/or action approving a Resolution authorizing First Quarter EMS Debt Revenue Adjustments, Utility Billing Debt Revenue Adjustments and Schertz Magazine Debt Revenue Adjustments for certain inactive outstanding accounts receivables. (B. James /J. Walters /R. Rosales /J. Mabbitt /L. Klepper) 6. Resolution No. 17 -R -20 — Consideration and /or action approving a Resolution requesting permission to accept the TCEQ grant for Hazmat Equipment. (D. Wait /D. Covington /K. Long) 7. Ordinance No. 17 -T -11 — Consideration and /or action approving an Ordinance authorizing a budget adjustment to fund the Northcliffe Waterline Replacement Project Phase 3. First Reading (D. Wait /J. Hooks) 8. Resolution No. 17 -R -21 — Consideration and /or action approving a Resolution authorizing the dedication of an easement along the Maske Road Drainage Right of Way to Guadalupe Valley Electric Cooperative for placement, maintenance and repairs of a utility line. (D. Wait/J. Hooks) Roll Call Vote Confirmation 03 -28 -2017 City Council Agenda Page - 2 - Requests and Announcements 9. Announcements by City Manager. 10. Future Agenda Item Request for City Council: This is an opportunity for City Council members to request that items be placed on a future agenda. No discussion of the merits of the item may be taken at this time. Should a Council Member oppose placement of the requested item on a future agenda, the Mayor, without allowing discussion, shall ask for the consensus of the other City Council members to place or not place the item on a future agenda. 11. Announcements by Mayor and Councilmembers • City and community events attended and to be attended • City Council Committee and Liaison Assignments (see assignments below) • Continuing education events attended and to be attended • Recognition of actions by City employees • Recognition of actions by community volunteers 12. Information available in City Council Packets - NO DISCUSSION TO OCCUR • Update regarding the Lower Seguin Road Bridge Project. (D. Wait /D. Letbetter) • Update regarding the Live Oak and Schertz Parkway Design Project. (B. James /K. Woodlee) Adiournment CERTIFICATION I, DONNA SCHMOEKEL, 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 24th DAY OF MARCH 2017 AT 1.0:1.5 A.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. T�'owwa 'Sah u.oelZeL Donna Schmoekel, Deputy City Secretar 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 2017. 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 executive 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. 03 -28 -2017 City Council Agenda Page - 3 - Executive Sessions Authorized: This agenda has been reviewed and approved by the City's legal counsel and the presence of any subject in any Executive 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 Carpenter Councilmember Davis — Place 1 Audit Committee Schertz Housing Authority Board Interview Committee for Boards and Commissions Interview Committee for Boards and Investment Advisory Committee Commissions TIRZ II Board Councilmember Gutierrez — Place 2 Councilmember Larson — Place 3 Mayor Pro -Tem Edwards — Place 4 Councilmember Thompson — Place 5 Audit Committee Audit Committee Hal Baldwin Scholarship Committee Investment Advisory Committee Interview Committee for Boards and Commissions Cibolo Valley Local Government Corporation Councilmember Kiser — Place 6 Councilmember Crawford — Place 7 Schertz Animal Services Advisory Commission Schertz- Seguin Local Government Corporation Interview Committee for Boards and Commissions 03 -28 -2017 City Council Agenda Page - 4 - CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Taxes 18,720,400.00 3,867.84 6,328,465.42 7,249,860.10 8,207,879.99 - 10,512,520.01 21.80% 43.84% 1,300 Franchises 2,306,600.00 46.81 - 475,477.40 - - 2,306,600.00 53,500 0.00% 42,770.48 Permits 1,232,500.00 20,178.78 61,231.00 322,516.51 518,305.00 - 714,195.00 - 42.05% 140.40 Licenses 51,160.00 Staff Support 7,052.50 12,224.50 15,165.00 - 35,995.00 433.78 29.64% 48.60% Fees 2,251,582.00 723.00 142,601.81 573,907.12 602,803.64 - 1,648,778.36 112.97% 26.77% 116,982 Fines 28,000.00 54,761.15 1,502.23 5,945.24 5,190.42 - 22,809.58 18.54% Inter - Jurisdictional 879,508.00 83,974.55 195,662.34 229,330.04 - 650,177.96 221,366.19 26.07% - Fund Transfers 3,602,031.00 Supplies 201,313.00 403,449.11 603,938.72 - 2,998,092.28 133.58 16.77% 5.42% Miscellaneous 488,700.00 4,989.85 46,976.10 139,090.72 116,671.62 - 372,028.38 66.22% 23.87% - TOTAL REVENUES 29,560,481 6,873,116,61 9,378,133.04 10,299,284.43 - 19,261,196.57 Staff Support 34.84 % ' EXPENDITURE SUMMARY ;e3�17_1�Ki1�17►1�1�►ki1 C�iii��I�P►L�I1 Personnel Services 32,132 3,867.84 5,777.63 7,004.49 - 25,127.51 21.80% Supplies 1,300 - 39.30 46.81 - 1,253.19 3.60% City Support Services 53,500 65.00 42,770.48 33,174.91 146.31 20,178.78 62.28% Operations Support 500 172.69 - 195.64 140.40 163.96 67.21% Staff Support 28,910 11,274.46 10,661.52 13,616.30 433.78 14,859.92 48.60% Operating Equipment 640 723.00 - 723.00 - (83.00) 112.97% TOTAL CITY COUNCIL 116,982 16,102.99 59,248.93 54,761.15 720.49 61,500.36 47.43% CITY MANAGER Personnel Services 1,076,365 122,354.54 221,366.19 239,139.43 - 837,225.57 22.22% Supplies 3,000 15.05 671.89 29.07 133.58 2,837.35 5.42% City Support Services 7,535 4,989.85 - 4,989.85 - 2,545.15 66.22% Utility Services - - 114.82 17.99 - (17.99) 0.00% Staff Support 35,495 2,026.11 1,565.16 3,909.32 561.40 31,024.28 12.60% TOTAL CITY MANAGER 1,122,395 129,385.55 223,718.06 248,085.66 694.98 873,614.36 22.17 % > CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET MUNICIPAL COURT Personnel Services 287,455 30,979.80 71,764.22 76,887.67 - 210,567.33 26.75% Supplies 2,000 23.97 138.60 228.92 142.36 1,628.72 18.56% City Support Services 1,000 37.78 - 37.78 - 962.22 3.78% Operations Support 3,250 - - - - 3,250.00 0.00% Staff Support 7,310 213.81 1,033.71 439.56 260.00 6,610.44 9.57% Court Support 700 - - - - 700.00 0.00% Professional Services 67,200 4,650.00 10,480.50 12,700.00 47,550.00 6,950.00 89.66% Maintenance Services 2,000 150.00 350.00 500.00 1,350.00 150.00 92.50% Operating Equipment - - - 39.02 319.75 (358.77) 0.00% TOTAL MUNICIPAL COURT 370,915 36,055.36 83,767.03 90,832.95 49,622.11 230,459.94 37.87 % CUSTOMER RELATIONS -311 Personnel Services 113,744 12,470.76 29,724.87 31,042.20 - 82,701.80 27.29% Supplies 150 23.99 - 23.99 - 126.01 15.99% Staff Support 475 - - - - 475.00 0.00% TOTAL CUSTOMER RELATIONS -311; 114,369' 12,494.75 29,724,87 31,066.19 - 83,302.81 27.16 % ` PLANNING & ZONING Personnel Services 190,445 21,144.08 34,851.91 48,022.07 - 142,422.93 25.22% Supplies 3,130 - 181.94 - 155.18 2,974.82 4.96% City Support Services - - - - - - 0.00% Operations Support 150 - - - 13.50 136.50 9.00% Staff Support 24,299 850.98 1,035.46 978.98 155.00 23,165.02 4.67% Professional Services 100 70 - 70 - 30 70.00% Operating Equipment - - - - 3,400.40 (3,400.40) 0.00% TOTAL PLANNING &ZONING 218,124 22,065.06 36,069.31 49,071.05 3,724.08 165,328.87 24.20 % ' LEGAL SERVICES Operations Support 10,000 323.56 - 559.66 84.76 9,355.58 6.44% Professional Services 230,000 4,238.79 8,615.40 4,238.79 - 225,761.21 1.84% TOTAL LEGAL SERVICES 240,000' 4,562.35 8,615.40 4,798.45 8416 235,116.79 2.03 % CITY O F S C H E R T Z REVENUE AND EXPENSE REPORT (UNAUDUED) AS OF: DECEMBER 31a\2O1O 2U1V-2V17 101GENERALqJmo CURRENT CURRENT PRIOR YEAR v�o Y�o BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y�-DACTUAL ACTUAL ENCUMBR BALANCE BUDGET GENERAL SERVICES Personnel Services ' 104.57 132.97214 8.254.50 (8.254.50) 0.00Y6 Supplies 8.380.93 0.00% Utility Services 0 TOTAL GENERAL SERVICES - 16457 148,802.20 8,254.56 (8,254.56) 0.00% CITY SECRETARY Personnel Services 175.007 19.06914 42.889.35 45.08477 - 130.00223 25.06% Supplies 1.350 (30.30) 84.80 409.95 5420 88578 34.39% City Support Services 12.500 1.805.83 1.814.02 1.805.93 - 10.034.17 14.93% Staff Support ------_6,225 -----_-16L1.86 ----__902.00 _---_1,596.06 _-----_--- ---_4,628.94 25.6£% TOTAL CITY SECRETARY 195,762 21,666.47 47,790.03 48,956.61 54.26 146,751.13 25.04% NON-DEPARTMENTAL City Support Services 688.300 1.426.00 182.225.80 165,434.17 0.479.00 516.440.83 24.97% Operations Support 141.500 29.844.55 17.48078 35.583.06 30.31 105.880.03 25.17% Staff Support 200 80.00 120.00 40.00Y6 City Assistance 1.732.157 - 119.91031 128.020.97 378.002.91 1.228.07312 2810'& Professional Services 71.135 3.084.80 13.94028 11.954.38 34.074.00 25.100.02 64.71% Fund Chrgs/Transfrs-Spec Events Fnd 1.011.700 - - - - 1.011.700.00 0.00% Operating Equipment ______-_ -_ ____1,874/00) ______-_ ______-_ 0.00y& TOTAL NON-DEPARTMENTAL 3,645,052 34,355.41 335,437A7 339,073.18 418,652.22 2,887,326.60 20.79% CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET PUBLIC AFFAIRS Personnel Services 271,039 30,181.30 67,026.27 70,457.99 - 200,581.01 26.00% Supplies 2,300 7.47 29.36 94.06 - 2,205.94 4.09% Operations Support 22,450 18.00 1,123.00 718.00 638.00 21,094.00 6.04% Staff Support 3,000 301.00 180.00 301.00 - 2,699.00 10.03% Professional Services 25,000 - - 10,800.00 6,520.00 7,680.00 69.28% Operating Equipment 1,000 - - - - 1,000.00 0.00% TOTAL PUBLIC AFFAIRS 324,789 30,507.77 68,35 &.63 82,371.05 7,158.00 235,259.95 27.57 %` RECORDS MANAGEMENT Personnel Services 52,832 5,604.55 13,950.93 14,739.89 - 38,092.11 27.90% Supplies 250 - 25.69 - - 250.00 0.00% Staff Support 350 - - - - 350.00 0.00% Professional Services 12,000 366.05 2,090.00 2,056.05 - 9,943.95 17.13% Operating Equipment 250 - - - - 250.00 0.00% TOTAL RECORDS MANAGEMENT 65,682 5,970.60 16,066.62 16,795.94 - 48,886.06 25.57 %s SCHERTZ MAGAZINE Personnel Services 133,608 15,125.06 19,635.70 35,769.64 - 97,838.36 26.77% Supplies 200 - - - - 200.00 0.00% Opperations Support 1,000 - - 6,794.09 - (5,794.09) 679.41% Staff Support 1,860 - - 18.00 - 1,842.00 0.97% Professional Services 246,000 7,771.85 39,103.81 41,662.50 15,455.48 188,882.02 23.22% Fund Charges /Transfers 10,000 - - - - 10,000.00 0.00% TOTAL SCHERTZ MAGAZINE 392,668x! 22,896.91 58,739.51 84,244.23 15,455.48 292,968.29 25.39 % ENGINEERING Personnel Services 485,111 44,270.29 46,500.33 98,911.32 - 386,199.68 20.39% Supplies 1,620 54.64 50.70 54.64 - 1,565.36 3.37% City Support Services 295 - 590.40 - - 295.20 0.00% Utility Services 3,500 4.73 124.40 4.73 - 3,495.27 0.14% Operations Support 2,550 - - - - 2,550.00 0.00% Staff Support 9,475 - - 198.00 106.00 9,171.00 3.21% Professional Services 50,800 - 495.00 - 15,000.00 35,800.00 29.53% Operating Equipment 400 - - - - 400.00 0.00% TOTAL ENGINEERING 553,751 44,329.66 47,760.83 99,168.69 15,106.00 439,476.51 20.64 % CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET GIS Personnel Services 151,979 16,788.48 36,326.39 39,768.54 - 112,210.46 26.17% Supplies 2,295 - - - - 2,295.00 0.00% Staff Support 4,600 - - - - 4,600.00 0.00% Rental /Leasing 2,085 174 521 521 1,563 1.20 0.00% TOTAL GIS 160,959 16,962.13 36,847.34 40,289.49 1,562.85 119,106.66 26.00 %° TOTAL GENERAL GOVERNMENT 7,521,448 397,519.58 1;200,945`.93 1,197,769.20 512,835.23 5,810,843.77 22.74 %' PUBLIC SAFETY POLICE Personnel Services 6,038,924 636,572.65 1,467,332.16 1,566,003.82 - 4,472,920.18 25.93% Supplies 43,259 11,716.03 13,324.01 12,388.13 3,483.56 27,387.69 36.69% City Support Services 19,081 - 19,081.45 21,294.42 - (2,213.42) 111.60% Utility Services 96,587 5,454.08 11,989.61 11,986.53 - 84,600.87 12.41% Operations Support 3,065 284.90 695.95 379.84 2,685.16 12.39% Staff Support 136,580 3,302.14 8,530.35 11,318.84 1,042.81 124,218.65 9.05% City Assistance 9,587 - 1,357.88 935.18 1,188.16 7,463.66 22.15% Professional Services 40,408 3,361.99 15,998.80 14,863.09 1,406.20 24,138.71 40.26% Maintenance Services 56,033 9,040.00 15,865.00 9,785.00 326.00 45,921.95 18.04% Rental /Leasing 46,000 - - - - 46,000.00 0.00% Operating Equipment 80,676 2,498.76 57,427.41 18,761.22 547.98 61,366.85 23.93% Capital Outlay 470,652 2,546.80 199,126.25 29,741.80 358,754.52 82,156.09 82.54% TOTAL POLICE 7,040,853.49 674,777.35 1,810,728.87 1,697,457.87 366,749.23 4,976,646.39 29.32% FIRE RESCUE Personnel Services 3,541,745 389,190.67 840,580.16 939,367.73 - 2,602,377.27 26.52% Supplies 14,800 632.78 1,124.61 1,325.63 488.91 12,985.46 12.26% Utility Services 44,200 4,208.52 8,006.33 8,554.35 - 35,645.65 19.35% Operations Support 550 - 68.97 - - 550.00 0.00% Staff Support 136,650 14,934.08 23,242.88 37,931.13 19,784.14 78,934.73 42.24% City Assistance 18,700 130.32 95.34 1,281.94 - 17,418.06 6.86% Professional Services 15,200 - - - - 15,200.00 0.00% Maintenance Services 48,500 2,320.79 5,975.18 3,089.03 - 45,410.97 6.37% Rental /Leasing 16,890 1,316.94 4,063.19 4,063.19 11,852.46 974.35 94.23% Operating Equipment 81,825 1,718.98 15,631.57 20,174.46 7,541.93 54,108.61 33.87% Capital Outlay 44,500 - - 6,800.23 30,407.00 7,292.77 83.61% TOTAL FIRE iRESCUE 3,963,560' 414,453.08 898,78823 1,022,587.69 70,074.44 2,870,897.87 27.57% CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET INSPECTIONS Personnel Services 541,414 63,654.75 114,038.34 145,593.13 - 395,820.87 26.89% Supplies 3,835 94.98 422.60 477.40 635.45 2,722.15 29.02% Utility Services 5,000 189.64 668.21 505.04 - 4,494.96 10.10% Operations Support 2,000 34.53 294.00 354.51 316.00 1,329.49 33.53% Staff Support 26,680 866.43 1,908.09 2,095.87 739.32 23,844.81 10.63% Professional Services 60,000 21,125.00 17,872.00 46,100.00 - 13,900.00 76.83% TOTAL INSPECTIONS 638,929> 85,965.33 135,203124 195,125.95 1,69037 442,112.28 30.80% MARSHAL'S OFFICE Personnel Services 448,770 49,264.06 152,620.58 128,668.31 - 320,101.69 28.67% Supplies 3,350 89.46 622.03 102.43 1,007.16 2,240.41 33.12% Utility Services 10,000 376.80 1,157.33 896.57 - 9,103.43 8.97% Operations Support 1,000 - - - 177.00 823.00 17.70% Staff Support 12,540 150.00 1,053.42 567.01 107.19 11,865.80 5.38% City Assistance 1,250 - - - - 1,250.00 0.00% Maintenance Services 4,700 200.00 800.00 200.00 - 4,500.00 4.26% Operating Equipment 4,227 - 421.25 - - 4,227.00 0.00% Capital Outlay 18,000 14,503.05 62,950.00 14,503.05 - 3,496.95 80.57% TOTAL MARSHAL'S OFFICE 503,837! 64,58337 219,624.61 144,937.37 1,291.35 357,608.28 29.02% TOTAL PUBLIC SAFETY 12,147,179.49i! 1,239,779.13 3,064,344'.95 3,060,108.88 439,805.79 8,647,264.82 28.81% CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET PUBLIC ENVIRONMENT 21,100 4,340.00 441.98 4,667.58 1,204.28 15,228.14 27.83% Utility Services 21,000 STREETS 2,238.64 2,957.71 - 18,042.29 14.08% Maintenance Services 675,878 591.47 - 591.47 Personnel Services 741,825 76,840.78 183,298.69 204,925.48 - 536,899.52 27.62% Supplies 111,850 1,310.39 1,592.34 6,698.86 1,544.95 103,606.19 7.37% Utility Services 149,200 13,274.80 24,804.87 26,256.66 255.00 122,688.34 17.77% Staff Support 9,950 914.52 2,605.32 1,860.31 251.45 7,838.24 21.22% Professional Services 15,750 - - - 66,667.00 (50,917.00) 423.28% Maintenance Services 127,631 9,061.43 15,004.41 11,215.36 4,945.11 111,470.53 12.66% Rental /Lease 2,000 - - 259.00 - 1,741.00 12.95% Operating Equipment 12,201 - - - - 12,201.00 0.00% Capital Outlay 49,000 - - - - 49,000.00 0.00% TOTAL STREETS 1219,407r 101,401.92 227,305163 251,215.67 73,663.51 894,527.82 26.64 %0`' TOTAL PUBLIC ENVIRONMENT 1,219,407 101,401.92 227,305.63 251,215.67 73,66151 894,527.82 26.64 % f PARKS & RECREATION 21,100 4,340.00 441.98 4,667.58 1,204.28 15,228.14 27.83% Utility Services 21,000 PARKS DEPARTMENT 2,238.64 2,957.71 - 18,042.29 14.08% Maintenance Services 675,878 591.47 - 591.47 Personnel Services 545,943 51,785.16 121,345.01 142,000.35 - 403,942.65 26.01% Supplies 34,955 1,987.09 4,584.70 5,225.01 1,907.04 27,822.95 20.40% City Support Services 6,500 2,102.00 989.00 3,426.35 535.33 2,538.32 60.95% Utility Services 171,200 22,393.01 28,832.29 43,268.57 67.95 127,863.48 25.31% Operations Support 700 551.40 - 551.40 - 148.60 78.77% Staff Support 7,625 1,421.65 1,126.03 2,580.92 297.66 4,746.42 37.75% Professional Services 82,500 5,352.87 21,483.71 10,810.82 3,691.50 67,997.68 17.58% Maintenance Services 26,000 - 3,344.23 2,822.80 1,819.68 21,357.52 17.86% Rental /Leasing 41,600 3,663.64 9,057.48 9,701.96 27,172.44 4,725.60 88.64% Operating Equipment 5,000 2,995.00 784.04 2,995.00 1,587.77 417.23 91.66% Capital Outlay 10,000 - - - - 10,000.00 0.00% TOTAL PARKS DEPARTMENT 932,023 ;92,251.82 191,546:49 223,383.18 37,079.37 671,560.45 277.95 %0< SWIM POOL Supplies 21,100 4,340.00 441.98 4,667.58 1,204.28 15,228.14 27.83% Utility Services 21,000 1,262.46 2,238.64 2,957.71 - 18,042.29 14.08% Maintenance Services 675,878 591.47 - 591.47 754.50 674,532.03 0.20% TOTAL SWIM POOL ` 717,978s 6,193.93 2,680.62 8,216.76 1,958.78 707,80246 1.42 % ` CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET EVENT FACILITIES 677,981 78,034.29 174,087.26 178,730.91 - 499,250.09 26.36% Supplies 15,000 Personnel Services 59,006 6,591.63 373.56 12,740.98 14,738.59 - 44,267.41 3,140.23 24.98% Supplies 15,000 50,919.91 - 1,487.32 765.66 64.05 14,170.29 231.98 5.53% Utility Services 51,750 3,976.91 6,615 8,047.26 7,964.95 - 43,785.05 5,556.50 15.39% Operations Support 11,500 - - 850.00 - 905.00 10,595.00 Operating Equipment 7.87% Staff Support 2,180 301.00 272.72 550.00 981.88 26.50 1,171.62 95,925.41 46.26% Operating Equipment 24,780 648,061.36 - - (1,850.61) - 26,630.61 219,135.97 -7.47% TOTAL EVENT FACILITIES 164,216: 10,869.54 23,675.56 22,600.47 995.55 140,619.98 14.37 % ' SENIOR CITIZEN CENTER Supplies - - 1,846.93 - - - 0.00% City Assistence - - 13,381.96 - - - 0.00% Professional Services - - 936.27 - - - 0.00% Maintenance Services - - 138.50 - - - 0.00% TOTAL SENIOR CITIZEN CENTER - - 16,303.66 - - - 0.00 % + TOTAL PARKS &'RECREATION 1,814,217; 109,315.29 234,206.33 254,200.41 40,033.70 1,519,982.89 16.22 % l CULTURAL LIBRARY Personnel Services 677,981 78,034.29 174,087.26 178,730.91 - 499,250.09 26.36% Supplies 15,000 3,336.14 3,710.48 4,277.49 373.56 10,348.95 31.01% Utility Services 55,600 3,140.23 10,924.79 4,680.09 - 50,919.91 8.42% Operations Support 3,150 15.99 241.69 231.98 215.99 2,702.03 14.22% Staff Support 6,615 434.00 1,597.32 957.10 101.40 5,556.50 16.00% Professional Services 2,315 - 2,247.00 2,252.00 - 63.00 97.28% Operating Equipment 107,500 10,964.76 25,682.66 28,006.40 272.72 79,220.88 26.31% TOTAL LIBRARY 868,161- 95,925.41 218,491?.20 219,135.97 96167 648,061.36 25.35% TOTAL CULTURAL 868,161 95,925.41 218,491.20 219,135.97 96167 648,061.36 25.35 %' - CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET HEALTH ANIMAL SERVICES Personnel Services 320,519 34,302.08 73,282.47 81,864.62 - 238,654.38 25.54% Supplies 33,380 3,401.33 4,796.33 8,045.59 901.04 24,433.37 26.80% City Support Services 3,500 636.26 - 1,149.76 - 2,350.24 32.85% Utility Services 37,500 4,700.18 3,866.03 7,516.90 - 29,983.10 20.05% Operations Support 1,000 690.00 - 690.00 - 310.00 69.00% Staff Support 10,750 617.95 1,480.83 1,601.61 110.00 9,038.39 15.92% City Assistance 18,550 1,182.86 2,513.85 2,106.69 - 16,443.31 11.36% Professional Services 25,000 1,290.00 1,497.50 2,034.76 - 22,965.24 8.14% Maintenance Services 17,010 24,107.70 5,050.00 24,107.70 939.84 (8,037.54) 147.25% Operating Equipment 38,000 - 1,404.30 - 750.00 37,250.00 1.97% Capital Outlay 63,000 - - - 27,870.00 35,130.00 44.24% TOTAL ANIMAL SERVICES 568,209 70,928.36 93,891 +.31 129,117.63 30,570.88 408,520.49 28.10 % i ENVIRONMENTAL HEALTH Personnel Services 190,240 20,557.53 - 42,811.45 - 147,428.55 22.50% Supplies 3,505 68.70 - 68.70 - 3,436.30 1.96% Operations Support 1,800 - - 12.95 30.34 1,756.71 2.41% Staff Support 6,550 158.00 - 2,112.49 - 4,437.51 32.25% City Assistance 1,000 - - 201.47 - 798.53 20.15% Professional Services 500 - - - - 500.00 0.00% Maintenance Services 10,600 550.00 - 1,810.00 - 8,790.00 17.08% Operating Equipment 5,450 - - - - 5,450.00 0.00% TOTAL ANIMAL SERVICES 219,645 21,334.23 - 47,01`7.06 30.34 172,597.60 21.42% TOTAL HEALTH 787,854` 92,262.59 93,891'.31 176,134.69 30,601.22 581,118.09 26.24 % CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET INTERNAL SERVICE INFORMATION TECHNOLOGY Personnel Services 524,491 48,224.57 107,130.33 106,622.71 - 417,868.29 20.33% Supplies 7,000 103.72 163.53 919.42 109.13 5,971.45 14.69% City Support Services 534,866 30,462.75 78,855.81 78,867.99 42,770.26 413,227.75 22.74% Utility Services 227,646 16,115.53 39,746.22 47,992.21 371.58 179,282.21 21.25% Staff Support 34,100 5,079.09 6,261.50 6,487.49 (336.88) 27,949.39 18.04% Maintenance Services 17,580 189.45 3,324.45 1,322.40 82.40 16,175.20 7.99% Rental /Leasing 38,047 3,170.49 12,681.96 12,681.96 3,170.49 22,194.55 Operating Equipment 211,419 12,578.00 26,271.99 48,877.19 55,762.46 106,779.35 49.49% Capital Outlay 13,000 - - - - 13,000.00 0.00% TOTAL INFORMATION TECHNOLOGY 1,608,149'1 115,923.60 274,435179 303,771.37 101,929.44 =1,202,448.19 25.23% HUMAN RESOURCES Personnel Services 350,331 32,711.01 55,415.55 82,211.99 - 268,119.01 23.47% Supplies 1,000 - - 28.55 - 971.45 2.86% Human Services 74,500 3,963.01 13,184.91 10,457.33 769.50 63,273.17 15.07% Operations Support 10,000 368.00 2,667.91 1,367.00 310.60 8,322.40 16.78% Staff Support 14,100 460.00 1,762.66 1,497.21 - 12,602.79 10.62% City Assistance 10,000 - 4,798.00 708.00 408.00 8,884.00 11.16% Professional Services 9,600 - 2,259.25 1,489.50 - 8,110.50 15.52% Operating Equipment 1,000 - - - - 1,000.00 0.00% TOTAL HUMAN RESOURCES 470,531" 37,502.02 80,088.28 97,759.58 1,488.10 371,283.32 21.09 % ;' FINANCE Personnel Services 586,957 67,385.88 129,630.82 163,499.22 - 423,457.78 27.86% Supplies 4,550 1,118.37 685.89 1,830.93 - 2,719.07 40.24% Operations Support 2,000 (3.01) - 55.97 1,824.69 119.34 94.03% Staff Support 8,525 105.00 1,672.50 865.00 - 7,660.00 10.15% Operating Equipment - - - 59.99 - (59.99) 0.00% TOTAL FINANCE 602,032! 68,606.24 131,989.21 166,31'1.11 1,824.69 433,896.20 27.93 %0' CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET PURCHASING & ASSET MGT Personnel Services 190,620 12,579.30 44,468.73 26,506.71 - 164,113.29 13.91% Supplies 1,050 52.71 51.33 52.71 52.11 945.18 9.98% Utility Services 250 16.10 - 16.10 - 233.90 6.44% Operations Support 100 6.47 - (9.63) - 109.63 -9.63% Staff Support 6,600 30.00 817.63 30.00 - 6,570.00 0.45% City Assistance 3,000 66.00 1,113.80 171.00 - 2,829.00 5.70% TOTAL PURCHASING & ASSET MGT 201,620? 12,750.58 46,451.49 26,766.89 52.11 174,801.00 13.30 %< FLEET SERVICE Personnel Services 347,327 37,990.84 77,815.14 87,247.01 - 260,079.99 25.12% Supplies 187,200 12,378.13 26,810.56 36,540.21 10,477.93 140,181.86 25.12% City Support Services 6,150 96.95 2,244.72 2,354.40 - 3,795.60 38.28% Utility Services 6,200 936.80 837.95 1,677.17 - 4,522.83 27.05% Operations Support 200 - - - - 200.00 0.00% Staff Support 10,900 1,215.99 1,160.43 1,552.19 103.08 9,244.73 15.19% Maintenance Services 90,750 36,363.03 46,105.01 53,869.08 8,937.99 27,942.93 69.21% Operating Equipment 8,200 - 3,077.99 - - 8,200.00 0.00% Capital Outlay 89,000 - - - - 89,000.00 0.00% TOTAL FLEET SERVICE 745,927 88,981.74 158,051.80 183,240.06 19,519.00 543,167.94 27.18% BUILDING MAINTENANCE Personnel Services 781,125 79,478.61 35,765.87 192,389.48 5,340.17 583,395.35 25.31% Supplies 68,550 8,689.50 159.55 20,613.22 7,873.63 40,063.15 41.56% Utility Services 189,515 12,837.56 446.81 23,308.92 - 166,206.08 12.30% Staff Support 14,194 1,783.91 1,019.76 4,993.95 805.12 8,394.93 40.86% Professional Services 48,000 - 20,393.74 - - 48,000.00 0.00% Maintenance Services 161,512 30,330.97 5,491.50 73,616.92 19,541.37 68,353.71 57.68% Rental /Leasing 2,250 2,060.69 978.02 2,060.69 - 189.31 91.59% Operating Equipment 2,700 - - - - 2,700.00 0.00% Capital Outlay 33,250 - - - 8,415.00 24,835.00 25.31% TOTAL BUILDING MAINTENANCE 1,301,096% 1135,181.24 64,255:25 316,983.18 41,975.29 942,137.53 27.59 % ' TOTAL INTERNAL SERVICE 4,929,355 458,945.42 755,271.82 1,094,832.19 166,788.63 3,667,734.18 25.59 % CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET MISC & PROJECTS CITY ASSISTANCE City's Assistance to Agencies 245,260 19,839.49 5,000.00 54,153.89 12,312.80 178,793.31 27.10% TOTAL CITY' ASSISTANCE 245,260< 19,839.49 5,000.00 54,153.89 12,312.80 178,793.31 2710 %' COURT - RESTRICTED FUNDS Operating Equipment 19,448 - 3,924.25 - 1,840.00 17,608.00 9.46% TOTAL CITY ASSISTANCE 19,448 - 3,924.25 - 1,840.00 17,608.00 9.46 %% TOTAL MISC & PROJECTS 264,708 19,839.49 8,924.25 54,153.89 14,152.80 196,401.31 25.80 %S TOTAL EXPENDITURES ? 29,552,329.69 2,514,988.83 5,803,381.42 6,307,550.90 1?,278,844.55 21,965,934.24 25.67% REVENUE'OVER(UNDER) EXPEND. 8,151 3,991,73153 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ***************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Taxes 000-411100 Advalorem Tax - Current 11,203,881 5,447,188.51 5,418,005.65 6,195,642.10 - 5,008,238.90 55.30% 000 - 411200 Advalorem Tax - Delinquent 40,000 5,597.40 2,323.37 (26,431.35) - 66,431.35 - 66.08% 000 - 411300 Advalorem Tax - P &I 45,000 3,715.90 1,969.63 6,525.81 - 38,474.19 14.50% 000 - 411500 Sales Tax Revenue -Gen Fund 7,385,419 871,963.61 1,816,171.33 2,019,873.35 - 5,365,545.65 27.35% 000 - 411600 Bingo Tax 100 - - - - 100.00 0.00% 000 - 411700 Mixed Beverage Tax 46,000.00 - 11,390.12 12,270.08 - 33,729.92 26.67% TOTAL Taxes 18,720,400 6,328,465.42 7,249,860.10 8,207,879.99 - 10,512,520.01 43.84% Franchises 000 - 421200 Center Point/Entex Energy 74,000 - 14,424.08 - - 74,000.00 0.00% 000 - 421220 City Public Service 873,600 - 151,354.89 - - 873,600.00 0.00% 000 - 421240 Guadalupe Valley Elec Co -op 513,000 - 106,598.87 - - 513,000.00 0.00% 000 - 421250 New Braunfels Utilities 70,000 - 15,220.23 - - 70,000.00 0.00% 000 - 421300 Time Warner -State Franchise 238,000 - 63,431.78 - - 238,000.00 0.00% 000 - 421460 AT &T Franchise Fee 300,000 - 68,000.71 - - 300,000.00 0.00% 000 - 421480 Other Telecom Franchise 100,000 - 24,380.56 - - 100,000.00 0.00% 000 - 421500 Solid Waste Franchise Fee 138,000 - 32,066.28 - - 138,000.00 0.00% TOTAL Franchises 2,306,600 - 475,477.40 - - 2,306,600.00 0.00% Permits 000 - 431100 Home Occupation Permit 500 225.00 385.00 260.00 - 240.00 52.00% 000 - 431205 Building Permit - Residential 483,000 30,792.00 117,859.00 109,959.00 - 373,041.00 22.77% 000 - 431210 Building Permit - Commercial 170,000 - 50,506.00 255,907.00 - (85,907.00) 150.53% 000 - 431215 Building Permit - General 120,000 8,151.00 28,097.00 31,515.00 - 88,485.00 26.26% 000 - 431300 Mobile Home Permit 300 - 125.00 50.00 - 250.00 16.67% 000 - 431400 Signs Permit 7,000 182.00 1,268.00 798.00 - 6,202.00 11.40% 000 - 431500 Food Establishmnt Permit 60,000 100.00 51,500.00 48,435.00 - 11,565.00 80.73% 000 - 431600 Garage Sale Permit 10,500 110.00 2,935.00 2,158.00 - 8,342.00 20.55% 000 - 431700 Plumbing Permit 117,000 7,736.00 28,096.00 25,159.00 - 91,841.00 21.50% 000 - 431750 Electrical Permit 58,800 3,460.00 14,940.00 13,260.00 - 45,540.00 22.55% 000 - 431800 Mechanical Permit 59,520 3,400.00 12,500.00 12,960.00 - 46,560.00 21.77% 000 - 431900 Solicitor /Peddler Permit 1,500 - 60.00 - - 1,500.00 0.00% 000 - 431950 Animal /Pet Permit 1,500 15.00 - 15.00 - 1,485.00 1.00% 000 - 432000 Cert. of Occupancy Prmt 7,000 550.00 2,100.00 1,000.00 - 6,000.00 14.29% CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ***************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET 000 - 432100 Security Alarm Permit 35,000 3,775.00 8,056.00 9,800.00 - 25,200.00 28.00% 000 - 432300 Grading /Clearing Permit 4,000 1,000.00 1,718.51 2,414.00 - 1,586.00 60.35% 000 - 432400 Development Permit 81,880 - - - 000- 435000 Fire Permit 15,000 1,735.00 2,371.00 4,615.00 - 10,385.00 30.77% TOTAL Permits 1,232,500 61,231.00 322,516.51 518,305.00 - 632,315.00 42.05% Licenses 000 - 441000 Alcohol Beverage License 8,000 1,612.50 3,147.50 2,995.00 - 5,005.00 37.44% 000 - 441300 Mobile Home License 160 120.00 120.00 120.00 - 40.00 75.00% 000 - 442000 Contractors License 40,000 5,150.00 8,260.00 11,450.00 - 28,550.00 28.63% 000 - 444000 Pet License 3,000 170.00 697.00 600.00 - 2,400.00 20.00% TOTAL Licenses 51,160 7,052.50 12,224.50 15,165:00 - 35,995.00 29.64% Fees 000 - 451000 Municipal Court Fines 884,000 48,274.30 234,900.90 170,967.22 - 713,032.78 19.34% 000 - 451100 Arrest Fee 28,053 1,904.24 8,632.39 6,470.75 - 21,582.25 23.07% 000 - 451110 Expunction Fee 60 60.00 30.00 60.00 - - 100.00% 000 - 451200 Warrant Fees 130,000 6,042.90 27,306.95 21,498.86 - 108,501.14 16.54% 000 - 451210 Court - Claims & Judgements - - (219.00) (291.40) - 291.40 0.00% 000 - 451340 Judicial Fee - City 3,796 258.44 1,173.18 878.40 - 2,917.60 23.14% 000 - 451400 Traffic Fine Costs TTL 13,492 946.67 4,241.67 3,210.24 - 10,281.76 23.79% 000 - 451510 Juvenile Case Mgmt Fee 31,616 2,153.77 9,761.21 7,325.13 - 24,290.87 23.17% 000 - 451520 Truancy Fee 5,342 399.90 1,777.93 1,340.91 4,001.09 25.10% 000 - 451600 Technology Fund Fee 22,932 1,705.85 7,857.66 5,885.54 - 17,046.46 25.67% 000 - 451700 Security Fee 19,448 1,279.40 5,893.24 4,414.16 - 15,033.84 22.70% 000 - 451800 Time Payment Fee - City 5,616 441.98 1,403.66 1,600.69 - 4,015.31 28.50% 000 - 451850 State Fines 10% Service Fee 40,838 - 13,270.02 10,245.75 - 30,592.25 25.09% 000 - 451900 DPS Payment - Local 47,665 441.33 2,091.61 1,619.21 - 46,045.79 3.40% 000 - 452000 Child Safety Fee 13,522 283.15 4,808.02 790.21 - 12,731.79 5.84% 000 - 452100 Platting Fees 57,000 8,500.00 10,500.00 22,500.00 - 34,500.00 39.47% 000 - 452200 Site Plan Fee 30,000 500.00 7,000.00 6,000.00 - 24,000.00 20.00% 000 - 452300 Plan Check Fee 432,000 19,451.50 97,068.00 197,971.00 - 234,029.00 45.83% 000 - 452310 Miscellaneous Review Fee 600 - 300.00 - - 600.00 0.00% 000 - 452320 Tree Mitigation Admin Fee 12,000 - 6,645.00 9,441.60 - 2,558.40 78.68% 000 - 452400 BOA/Zoning Fees 2,000 - 500.00 - - 2,000.00 0.00% 000 - 452500 Food Handler Class - - - - - - 0.00% CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ***************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET 000 - 452520 Fire Training Classes - - - - - - 0.00% 000 - 452600 Specific Use /Zone Chng Fee 12,600 6,000.00 2,300.00 13,000.00 - (400.00) 103.17% 000 - 452710 Zoning Ltr & Dev Rights 1,500 300.00 750.00 600.00 - 900.00 40.00% 000 - 453100 Reinspection Fees 45,000 11,875.00 17,125.00 28,000.00 - 17,000.00 62.22% 000 - 453110 Swim Pool Inspection Fee 2,600 - - - - 2,600.00 0.00% 000 - 453200 Lot Abatement 5,000 1,325.50 - 1,325.50 - 3,674.50 26.51% 000 - 453211 Admin Fee - Inspections 6,600 800.00 2,600.00 3,800.00 - 2,800.00 57.58% 000 - 453310 Misc Inspection Fee 150 - 100.00 - - 150.00 0.00% 000 - 453710 Foster Care 1,000 - 300.00 150.00 - 850.00 15.00% 000 - 454200 Pool Gate Admission Fee 24,750 - - - - 24,750.00 0.00% 000 - 454300 Seasonal Pool Pass Fee 4,900 - - - - 4,900.00 0.00% 000 - 456110 Senior Center Memberships - - 2,638.00 - - - 0.00% 000 - 456120 Senior Center Meal Fee - - 401.00 401.00 - (401.00) 0.00% 000 - 456500 Haz Mat Fees 6,000 - 1,202.50 - - 6,000.00 0.00% 000 - 456600 Fire Re- inspection Fee 1,000 - 300.00 150.00 - 850.00 15.00% 000 - 458110 Sale of Merchandise- GovDeal 20,000 492.41 13,152.06 2,328.15 - 17,671.85 11.64% 000 - 458300 Sale of Property /Auction 4,000 - 2,194.00 - - 4,000.00 0.00% 000 - 458400 Civic Center Rental Fees 175,000 10,716.25 34,706.00 38,029.00 - 136,971.00 21.73% 000 - 458401 Capital Recovery Fee -Civic Cntr 10,000 700.00 1,800.00 2,885.00 - 7,115.00 28.85% 000 - 458450 North Center Rental Fees 18,500 1,325.00 4,850.00 4,800.00 - 13,700.00 25.95% 000 - 458460 Senior Center Rental - - 5,150.00 4,600.00 - (4,600.00) 0.00% 000 - 458500 Community Center Rental Fees 25,000 3,169.00 11,490.00 5,928.00 - 19,072.00 23.71% 000 - 458550 Pavilion Rental Fees 17,000 165.00 2,038.50 1,885.00 - 15,115.00 11.09% 000 - 458560 Chamber of Comm rent 7,800 - 1,950.00 - - 7,800.00 0.00% 000 - 458570 Non - Resident SYSA League - - - - - - 0.00% 000 - 458650 NonResident User Fee -BVYA 15,000 - 10,000.00 - - 15,000.00 0.00% 000 - 458660 BVYA Utility Reimbursement 13,000 9,242.22 5,000.82 9,242.22 - 3,757.78 71.09% 000 - 458670 SYSA Utility Reimbursement 7,000 - - - - 7,000.00 0.00% 000 - 458675 Lions Futbol Utility Reimbursement 14,052 1,172.00 1,172.00 3,516.00 - 10,536.00 25.02% 000 - 458700 Vehicle Impoundment 8,000 - - 2,070.00 - 5,930.00 25.88% 000 - 459200 NSF Check Fee 250 - 25.00 - - 250.00 0.00% 000 - 459300 Notary Fee 250 18.00 48.00 66.00 - 184.00 26.40% 000 - 459400 Maps, Copies, UDC, & Misc F 250 - 25.00 - - 250.00 0.00% 000 - 459600 Animal Adoption Fee 10,000 1,290.00 3,075.00 4,861.50 - 5,138.50 48.62% 000 - 459700 Pet Impoundment Fee 10,000 800.00 3,341.00 1,629.00 - 8,371.00 16.29% 000 - 459800 Police Reports Fee 5,400 568.00 1,230.80 1,609.00 - 3,791.00 29.80% TOTAL Fees 2,251,582 142,601.81 573,907.12 602,803.64 - 1,648,778.36 26.77% CITY O F S C H E R T Z REVENUE REPORT (UNAUDnED) AG OF: DECEMBER 31a\201O 2U15-2V16 101GENERALqJmo CURRENT CURRENT PRIOR YEAR v-T-D v-T-D BUDGET 75% OF REVENUES BUDGET PERIOD Y-T-D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Fines 000403000 Library Fines 28,000 150223 594524 519042 2280958 18J54%� TOTAL Fines �� 82qz00D 1,502.23 4 5,1 - 22,809.58 000473100 BnxarCo - Fim 21.077 - 0.501.01 15.008.32 - 5.200.08 75.00% 000473200 CitynfGoguin - FimConUnrt 29.231 2.435.90 7.307J0 7.30770 - 21.923.30 25.00% 000473300 GuodCn'Library 212.000 30.192.00 35.825.00 72.384.00 - 139.610.00 3414% 000473400 Randolph AFB-Animal Cntd 1.200 - - - - 1.200.00 0.00% 000474200 Libna,yGorviuos - Qbn|o 35.000 - 35.000.00 - - 35.000.00 0.00% 000474210 Library Services-Selma 32.000 - - - - 32.000.00 0.00% 000474400 DispatchGomioo - Cibo|o 100.000 40.000.00 40.000.00 40.000.00 - 126.000.00 24.10% 000474000 School Crossing Guand'Baxar 38.500 2.743.37 5.889.23 8.805.67 - 28.534.33 2329% 000474010 School Cross Guard-Guadalupe 38.000 2.597.28 8.037.94 8.01435 29.385.05 22.67% 000474620 School Crossing Guand-Como| 1.500 - - - - 1.500.00 0.00% 000474700 School Officer Funding 255.000 - 42.500.00 03.750.00 - 191.250.00 25.00Y6 000-474750 Crime Victim Liaison Agreement --_-50V000� -------_--_ ----12�00.00 ---_12,500.00 -----_--- ---_37,500.00 25.00% TOTAL Inter-Jurisdictional O 83 S330. - | 050,177,96 26.07% � Fund Transfers 000480000 |ndivectCoots - EMS 150.087 12.507.25 37.576.89 37.52175 - 112.50525 25.00'& 000480100 |ndimotCnnm- HmeNNote| 06^405 5,533.75 10.00125 - 49.80375 25.00Y6 000481000 Transfer |nReserves 950.008 - - - - 950.000.00 0.00'& 000482200 TrunnfopVohio|oRop|n*mt 43^278 - - - - 43.278D0 0.00Y6 000482300 Transfer |N-Renry Child Saf 85.031 - ' - - 85,631.00 0.00'& 000485000 |noadundChangn-Dminago 184.425 15.308J5 13.537.50 40.10025 - 138.31075 25.0096 000486000 |noedundChrgno`AdminVY&G 1.100.812 98.901.00 200.007.47 290.703.00 - 890.108.00 25.00Y6 000487000 |noodundChangnn'F|eet 397.581 33,131.79 51.74128 99.38525 - 298.105J5 25.0096 000488000 |noadundChungou4B 430.445 35.070.48 12.505.97 107.01122 - 322.83370 25.00Y6 000408000 Tranofor|n __107,367 ______-_ ______-_ -_ _____-_ __107,367.00 0.00% TOTAL Fund Transfers 3,602,031 201,313.00 403,449.11 603,938.72 - 2,998,09228 16.77% CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 ***************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 101 GENERAL FUND CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Miscellaneous 000 - 491000 Interest Earned 800 93.38 131.95 184.28 - 615.72 23.04% 000 - 491200 Investment Income 60,000 8,165.75 12,197.41 22,841.43 - 37,158.57 38.07% 000 - 491800 Gain /Loss - (3,292.98) (20,768.72) (5,416.78) - 5,416.78 0.00% 000 - 491900 Unrealized Gain /Loss - 1,550.75 5,496.61 (9,491.91) - 9,491.91 0.00% 000 - 493120 Donations - Public Library 2,500 26.55 114.75 46.15 - 2,453.85 1.85% 000 - 493130 Donations - Writing the Next Chap. - - - - - - 0.00% 000 - 493400 Donation - Animal Control 10,000 2,237.00 50.00 3,302.50 - 6,697.50 33.03% 000 - 493401 Donations -A/C Microchip 5,000 - 290.00 135.00 - 4,865.00 2.70% 000 - 493402 Donations - Spay &Neuter 15,000 - 3,248.25 643.50 14,356.50 4.29% 000 - 493403 Donations - Animal Adoption Trailer - 102.00 1,525.00 102.00 - (102.00) 0.00% 000 - 493404 Donations -TNR Program 1,000 - - - - 1,000.00 0.00% 000 - 493460 Donations -Parks 4,000 - - - - 4,000.00 0.00% 000 - 493465 Donations - Senior Center - 855.45 2,145.85 2,289.13 - (2,289.13) 0.00% 000 - 493502 Donations -PD - - - 3,500.00 - (3,500.00) 0.00% 000 - 493618 Donations - Veteran's Memorial 6,000 - 450.00 - - 6,000.00 0.00% 000 - 494481 LawEnforcemtOfficersStnd &Ed 3,900 - - - 3,900.00 0.00% 000 - 494482 Grants - Police, Fire, Gen Fund - - - 4,892.03 - (4,892.03) 0.00% 000 - 497000 Misc Income -Gen Fund 40,000 10,124.12 23,914.63 9,329.38 - 30,670.62 23.32% 000 - 497005 Schertz Magazine Advertising 190,000 18,875.00 52,425.00 53,875.00 - 136,125.00 28.36% 000 - 497100 Misc Income - Police 7,500 4,055.57 1,765.51 7,317.40 - 182.60 97.57% 000 - 497150 Misc Income -Fire Department - - - 1,750.00 - (1,750.00) 0.00% 000 - 497200 Misc Income - Library 5,000 356.75 1,215.55 1,037.75 - 3,962.25 20.76% 000 - 497210 Misc Income - Library Copier 19,500 1,445.75 5,154.05 4,270.00 - 15,230.00 21.90% 000 - 497300 Misc Income - Animal Control - 75.00 30.00 180.00 - (180.00) 0.00% 000 - 497400 Misc Income - Streets Dept. 30,000 1,425.00 3,178.90 6,141.70 - 23,858.30 20.47% 000 - 497500 Misc Income -TML Insurance 5,000 - - 367.46 - 4,632.54 7.35% 000 - 497550 Misc Income -TML Reimbursemt 20,000 388.50 1,081.40 1,748.26 - 18,251.74 8.74% 000 - 497600 Misc Income - Vending Mach. 2,500 157.01 644.39 496.68 - 2,003.32 19.87% 000 - 498000 Reimbursmnt -Gen Fund 35,000 335.50 9,122.68 335.50 - 34,664.50 0.96% 000 - 498100 Reimbursmnt Fire - Training 3,500 - 3,735.00 - - 3,500.00 0.00% 000 - 498105 Reimburmnt Police - DEA - - 2,185.23 2,121.89 - (2,121.89) 0.00% 000 - 498107 Reimburmnt Police - Event - - 3,500.00 - - 0.00% 000 - 498110 Reimbursmnt Fire - Emg. Acti -O 20,000 - 26,257.28 - 20,000.00 0.00% 000 - 498150 Reimbursemnt - Library 2,500 - - 4,673.27 - (2,173.27) 186.93% TOTAL Miscellaneous 488,700 46,976.10 139,090.72 1`16,671.62 - 372,028.38 23.87 %' TOTAL REVENUES 29,560,481 6,873',116.61 `` 9,378,133.04 10,299,284.43 - 19,179,316.57 34.84 %d GENERALFUND CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31st, 2016 Cash in Bank Claim on Operating Cash Pool- Checking $ 5,838,734.03 Cash in Investments LOGIC Investment - General Fund 10,649,535.32 LOGIC Investment -Equip Replacement 74,225.93 LOGIC Investment -Veh Replacement 500,488.40 LOGIC Investment -Air Condi Replacment 272,369.76 CAPITAL ONE Investment - General Fund 1,372,162.01 Total Cash in Bank & Investments $18,854,097.29 1 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL L_AUG SEP 2016-171 419,931 328,521 5,447,189 2015-16 1 2014-151 360,300 -- 357,436 ----3-03-,202 356,940 4,754,503 ------ 4,463,962 ------ 3,709,486 2,741,991 888,174 1,198,153 211,253 -------- 85,775 ---------- 50,559 ---------- 44,720 ----------- 54,867 25,398 27,116 30,488 21,347 --------- 49,777 ----------- 10,866------8,696- 14,839 3,787 @2013-14 363,589 538,568 3,641,091 2,726,044 585,058 72,116 16,554 48,791 18,572 20,939 10,460 7,446 W2012-131 292,988 636,964 3,422,107 2,180,145 637,568 177,645 29,444 49,157 11,566 20,778 8,379 7,180 Sales Tax - General Fund $900,000 --- ---- I ---------------------------------------------- ---------------------- ---------------------- $800,000 $700,000 110111i& Z'\9.5% 0 19'90 $600,000 $500,000 $400,000 $300,000 --------- - $200,000 ------ ---- ------ - ----- $100,000 $- OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP -2016-17 574,470 758,598 580,171 ---------------- -2015-16 479,069 744,668 529,686 493,136 783,019 ------ 530,498 - - 531,707 - -------- - - 615,841 - ------- - - 568,508 - ------- -- 523,141 ------ - - 691,061 - --------- 678,167 --o-2014-15 495,499 638,904 505,026 421,339 795,382 450,965 494,050 723,404 465,966 496,241 759,879 508,305 me-2013-1 4 481,247 657,271 554,578 416,261 487-,933---- 541,476 781,057 692,4464481577 680,332 547,431 - - 2012-13 ----------------- 659,150 575,041 474,246 424,191 -----728,443 - ---------------- 632,716 415,829 405,378 - ----------------- 660,648 544,675 563,636 650,124 ---------- 487,170 $300,000 $2 $2 $1 $1 CITY PUBLIC SERVICE 50,000 00,000 50,000 00,000 M 50,000 OCT NOV D EC JAN FEB MAR APR MAY JUN JULl AUG ---- - -- ------------- vy 7 2016-1 -- - --- -------------- - ------- -------------- 252,947 ------------- -------------- - - -------- ---------- - -------- ------------- ------------- __ -- ------------- - -- - ---------- ----------- ... ........ - - -------- - ___SEP ----------- ------------ W2015-16 - - - - -------------------------------------- 237,314 -- - --- - - 183,530 - - - - - 173,336 - -- - - - - - - -------------------------------------- 178,081 -------------------------------------- -- - - - - - ------ --- 02014-15 215,257 172,814 172,628 227,438 E32013-14 ---------------------------------------- --- - - - - - 133,486 -----------l-15,592------176-,5-20 - - - - -- ---------------------------------------------------------------------------- 213,412 M2012-13 101,440 94,054 96,303 123,044 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 ******************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 ******************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 106 - SPECIAL EVENTS FUND CURRENT CURRENT PRIOR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Fund Transfers 81,450.00 - - - - 81,450.00 0.00% Miscellaneous 48,900.00 512.69 17,340.59 27,386.10 - 21,513.90 56.00% TOTAL REVENUES 130,350.00 512.69 17,340.59 27,386.10 - 102,963.90 12.14% EXPENDITURE SUMMARY GENERAL GOVERNMENT Non Departmental 10,750.00 - - - - 10,750.00 0.00% TOTAL GENERAL GOVERNMENT 10,750.00 - - - - 10,750.00 0.00 %> CULTURAL Festival of Angels 13,000.00 813.90 5,873.36 10,927.90 585.00 1,487.10 88.56% Employee Appreciation Event 13,000.00 5,803.30 - 7,739.80 - 5,260.20 59.54% National Night Out 300.00 - - - - 300.00 0.00% Wilenchik Walk for Life 25,000.00 - - - - 25,000.00 0.00% Schertz Sweetheart 34,250.00 30.00 307.46 30.00 83.70 34,136.30 0.33% Hal Baldwin Scholarship 20,050.00 283.75 8,662.75 9,047.17 - 11,002.83 45.12% Other Events 14,000.00 129.00 1,253.77 6,017.01 470.00 7,512.99 46.34% TOTAL CULTURAL!' 119,600.00 7,059.95 16,097.34 33,761 88 1,138.70 84,699.42 29.18 %' TOTAL EXPENDITURES 130,350.00 7,059.95 16,097.34` 33,76188 1,138.70 95,449.42 26.77% REVENUE OVER(UNDER) EXPEND - (6,547.26) 1;243.25' (6,375.78} (1,138.70} 7,514.48' CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 106 - SPECIAL EVENTS FUND CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Fund Transfers 000 - 481000 Transfer from Reserves 10,750 - - - - 10,750.00 0.00% 000 - 481314 Transfer from Hotel /Motel - - - - - - 0.00% 000 - 486100 Transfer In 9,000 - - - - 9,000.00 0.00% 000 - 486101 Transfer In - General Fund 61,700 - - - - 61,700.00 0.00% TOTAL Fund Transfers 81,450 - - - - 81,450.00 0.00% Miscellaneous 000 - 491200 Investment Income - 12.69 10.59 36.10 - (36.10) 0.00% 000 - 492200 Wilenchik Walk for Life 25,000 - - - - 25,000.00 0.00% 000 - 493256 Donations - Police Events 3,000 - - - - 3,000.00 0.00% 000 - 493455 Proceeds - Festival of Angels - 300.00 720.00 585.00 - (585.00) 0.00% 000 - 493460 Schertz Sweetheart 850 - - - - 850.00 0.00% 000 - 493621 Hal Baldwin Scholarship 20,050 200.00 16,360.00 25,765.00 - (5,715.00) 128.50% 000 - 497000 Misc Income - - 250.00 1,000.00 - (1,000.00) 0.00% TOTAL Miscellaneous 48,900 512.69 17,340.59 27,386.10 - 21,513.90 56.00% TOTAL REVENUES 130,350 512.69 1`7,340.59 27,386.10 - 102,963.90 21.01% SPECIAL EVENTS FUND CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31, 2016 Cash in Bank Claim on Operating Cash Pool-Checking $ 5,838,734.03 Cash in Investments Texas Class- Special Events 16,836.33 Total Cash in Bank & Investments $5,855,570.36 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: JUNE 30, 2015 ******************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7******************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 110 -PEG FUND CURRENT CURRENT PRIOR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Franchises 113,300.00 - 24,804.30 22,93136 - 90,366.64 20.24% TOTAL REVENUES 113,300.00 - 24,804.30 22,933!.36 - 90,366.64 20.24% EXPENDITURE SUMMARY GENERAL GOVERNMENT Non Departmental - - - - 2,762.70 (2,762.70) 0.00% TOTAL GENERAL GOVERNMENT - - - - 2,762.70 (2,762.70) 0.00% MISC & PROJECTS Projects 108,600.00 - - 449.00 449.00 107,702.00 0.83% TOTAL MISC & PROJECTS 108,600.00 - - 449.00 449.00 107,702.00 0.83 %` TOTAL! EXPENDITURES 108,600.00 - - 449.00 3,211.70 104,939.30 3.37% REVENUE OVER(UNDER) EXPEND 4,700.00 - 24,804.30 22,484.36 (3,211.70) (14,572.66)! CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: JUNE 30, 2015 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 14 - 2 0 1 5 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 110 -PEG FUND CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Franchises 000 - 421350 Time Warner - PEG Fee 50,000 - 24,804.30 13,060.68 - 36,939.32 26.12% 000 - 421465 AT &T PEG Fee 63,300 - - 9,872.68 53,427.32 15.60% TOTAL Franchises 113,300` - 24,804.30 22,933.36 - 90,366.64 20.24 %1 TOTAL REVENUES 113,300' - 24,804.30 22,933.36 - 90,366:64 20.24% PEG FUND CASH IN BANK AND INVESTMENTS AS OF: JUNE 30, 2015 Cash in Bank Cash Balance $ 577,141.40 Total Cash in Bank & Investments $ 577,141.40 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 ************************ * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7 * * * * * * * * * * * * * * * * * * * * * * * * * ** 202 -WATER & SEWER CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Franchises 229,096 - 2,500.00 - - 229,096.00 0.00% Permits - 1,844.29 45,625.33 - 46,445.05 - (46,445.05) Supplies 0.00% Fees 19,219,995 1,810,630.80 4,573,318.34 4,275.00 5,346,229 - 13,873,765.94 7,375 27.82% Fund Transfers 981,920 11,410.00 32,490.00 0.00% 34,230 - 947,690.00 35.83 3.49% Miscellaneous 163,047 315,095.36 7,119.39 Operations Support 327,223 - (164,175.70) 29,259.62 200.69% TOTAL REVENUES 20,594,058 2,138,980.45 4,661,053.06; 6,800 5,754,126.81 - 14,839,931.19 704.52 27.94% *14 =04I�7)��1:� .�91�11�1_1WA BUSINESS OFFICE Personnel Services 472,754 52,314.95 121,874.24 129,259.61 - 343,494.39 27.34% Supplies 4,300 - 1,077.97 - 25.00 4,275.00 0.58% City Support Services 7,375 - - - - 7,375.00 0.00% Utility Services 700 35.83 90.75 93.41 - 606.59 13.34% Operations Support 140,500 16,983.69 29,259.62 21,344.63 - 119,155.37 15.19% Staff Support 6,800 632.76 123.20 704.52 402.22 5,693.26 16.28% Professional Services 85,000 7,646.95 18,478.20 23,995.63 - 61,004.37 28.23% Maintenance Services 8,000 1,920.00 740.00 2,760.00 3,880.00 1,360.00 83.00% Operating Equipment 600 - - - 3,400.40 (2,800.40) 566.73% TOTAL BUSINESS OFFICE 726,029 79,534.18 171,643.98 178,157.80 7,707.62 540,163.58 25.60 %: CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 ************************ * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7 * * * * * * * * * * * * * * * * * * * * * * * * * ** 202 -WATER & SEWER CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET W & S ADMINISTRATION Personnel Services 1,161,362 96,538.09 332,328.94 240,773.76 - - - - 85,000.00 920,588.24 20.73% Supplies 157,500 11,426.57 71,683.16 37,447.90 8,309.44 111,742.66 29.05% Human Services - 266.00 - 266.00 - TOTAL SEWER PROJECTS- (266.00) 0.00% City Support Services 184,000 76.26 38,500.16 42,702.31 679.00 20,574,656 1,908,579.98 140,618.69 23.58% Utility Services 3,504,060 255,660.33 765,592.20 735,834.56 269.62 2,767,955.82 21.01% Operations Support 11,500 1,300.59 1,187.97 1,317.02 - 10,182.98 11.45% Staff Support 27,350 1,204.05 6,841.50 2,396.13 350.82 24,603.05 10.04% City Assistance 1,500 102.00 243.00 102.00 102.00 1,296.00 13.60% Professional Services 169,729 18,456.50 6,692.60 22,296.50 1,575.40 145,857.10 14.06% Fund Charges /Transfers 4,467,025 737,037.88 1,440,371.44 2,011,113.69 - 2,455,911.31 45.02% Maintenance Services 7,558,090 670,372.08 1,373,188.94 1,487,874.07 6,571.23 6,063,644.70 19.77% Other Costs 35,000 36,605.45 27,150.20 36,605.45 - (1,605.45) 104.59% Debt Service 1,578,511 - - - 446,081.25 1,132,429.75 28.26% Rental- Leasing 144,500 - - 497.68 - 144,002.32 0.34% Operating Equipment 3,500 - - - 399.98 3,100.02 11.43% Capital Outlay - - 32,904.13 - - - 0.00% TOTAL PUBLIC WORKS 19,003,627 1,829,045.80 4,096,684.24 4,619,227.07 464,338.74 13,920,061.19 26.75% 8I6Y01? 1=00111xia PROJECTS Maintenance Services 85,000 - - - - 85,000.00 0.00% TOTAL PROJECTS 85,000 - - - - 85,000.00 0.00 %` SEWER PROJECT Professional Services 360,000 - - - - 360,000.00 0.00% Maintenance Services 400,000 - - - - 400,000.00 0.00% TOTAL SEWER PROJECTS- 760,000 - - - - 760,000.00 0.00% TOTAL MISC & PROJECTS 845,000 - - 845,000 0.00% TOTAL EXPENDITURES 20,574,656 1,908,579.98 4,268,328.22 4,797,384.87 472,046.36 15,305,224.77 25.61% ** REVENUE OVER(UNDER)EXPENSES ! ** 19,402 230,400.47 392,724.84 956,741.94 (472,046.36) (465,293.58)' 202 -WATER & SEWER REVENUES CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 ************************ * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Franchises 000 - 421490 Tower Leasing 229,096 - 2,500.00 - - 229,096.00 0.00% TOTAL Franchises 229,096 - 2,500.00 - - 229,09600 0.00% Permits 000 - 432400 Development Permit - 1,844.29 45,625.33 46,445.05 - (46,445.05) 0.00% TOTAL Permits - 1,844.29 45,625.33 46,445.05 - (46,445.05) 0.00% Fees 000 - 455200 Garbage Collection Fee 4,270,000 398,076.39 1,062,926.32 1,195,019.34 - 3,074,980.66 27.99% 000 - 455600 Fire Line Fees 27,700 3,620.00 - 3,620.00 - 24,080.00 13.07% 000 - 455700 Recycle Fee Revenue 284,000 24,431.89 69,055.28 73,122.66 - 210,877.34 25.75% 000 - 455800 W &S Line Constructn Reimbursemnt - 3,720.90 5,278.00 7,140.90 - (7,140.90) 0.00% 000 - 457100 Sale of Water 9,306,795 710,588.33 2,133,216.15 2,307,317.11 - 6,999,477.89 24.79% 000 - 457110 Edwards Water Lease 97,000 97,360.00 - 97,360.00 - (360.00) 100.37% 000 - 457120 Water Transfer Charge -Selma 42,000 - 17,740.68 - - 42,000.00 0.00% 000 - 457130 Water Transfer Charge -U. C. - - 22.42 - - - 0.00% 000 - 457140 Water Transfer Charge- Converse - - 8,368.38 - - - 0.00% 000 - 457200 Sale of Meters 90,000 7,976.00 18,318.00 18,998.00 - 71,002.00 21.11% 000 - 457400 Sewer Charges 4,900,000 540,448.88 1,199,094.53 1,580,935.20 - 3,319,064.80 32.26% 000 - 457500 Water Penalties 200,000 24,183.41 58,673.58 61,965.85 - 138,034.15 30.98% 000 - 459200 NSF Check Fee -Water &Sewer 2,500 225.00 625.00 750.00 - 1,750.00 30.00% TOTAL Fees 19,219,995 1,810,630.80' 4,573,31834 5,346,229.06 -` 13,873,765.94 27.82% Fund Transfers 000 - 481000 Transfer In- Reserve 845,000 - - - - 845,000.00 0.00% 000 - 486204 Interfnd Chrg- Drainage Bill 136,920 11,410.00 32,490.00 34,230.00 - 102,690.00 25.00% TOTAL Fund Transfers 981,920 11;,410.00 32,490.00 34,230.00 -' 947,690.00 3.49 %' 202 -WATER & SEWER REVENUES Miscellaneous CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 ************************ * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET 000 - 490000 Misc Charges 500 279,476.71 273.00 279,676.71 - (279,176.71) 55935.34% 000 - 491000 Interest Earned 800 86.79 165.59 382.82 - 417.18 47.85% 000 - 491200 Investment Income 20,000 3,424.24 1,216.16 7,727.02 - 12,272.98 38.64% 000 - 497000 Misc Income -W &S 15,000 563.66 5,464.64 7,892.19 - 7,107.81 52.61% 000 - 498110 Reimbursement -SSLGC 126,747 31,543.96 - 31,543.96 - 95,203.04 24.89% TOTAL Miscellaneous 163,047 315,095.36 7,11939 327,222.70 - (164,175.70) 200.69% TOTAL REVENUES 20,594,058 2,138,980.45 4,661,053.06 5,754,126.81 - 14,839,931.19 27.94% WATER & SEWER CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31,2016 Cash in Bank Claim on Operating Cash Pool- Checking $ 5,838,734.03 Cash in Investments Lone Star Investment -Water &Sewer 4,087,329.65 Lone Star Investment -W &S Customer Deposits 297,692.09 Lone Star Investment -W &S Equip Replacement 178,986.47 Lone Star Investment -W &S Veh Replacement 258,562.24 Schertz Bank & Trust - Certificate of Deposit 1,085,140.17 $ 5,907,710.62 Total Cash in Bank & Investments $11,746,444.65 CITY O F S C H E R T Z REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 3D1G'2O17 2034EK8S CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y-T-D ACTUAL ACTUAL ENCUMBIR BALANCE BUDGET REVENUE SUMMARY F000 8,504,700 28.125.18 1.414,67757 86,433 - 6.418,357 1.33% Inter-Jurisdictional 2.412.027 70.298 424.288 700.269 - 1.713.256 28.03% K4iooe||eneouu 128,850 --___6,802 25,129 ----_14,58K6 ----------_ --__112,264 11.5026 TOTALREVENUES 9,044,267 105,225.58 1,864,095.17 801,288.77 - 8,243,875.82 &86% EXPENDITURE SUMMARY PUBLIC SAFETY SCHERTZ EMS Personnel Services 3.867.750 410.027.86 808.31017 978.234�91 - 2.888.515�08 25.29% Supplies 404.859 45/494.09 107.04749 134.70121 30.17112 233.980�07 42.21% Human Services - - - 238.00 - (238.00) 0.00% City Support Services 91.450 - 15.534.84 25.95375 - 05.496.25 28.38% Utility Services 113.000 9.220.94 15.003.31 19.51875 540.85 83.540.30 17.06% Operations Support 78.800 8.45914 15.954.91 14.88028 1.87417 02.039.55 21.27% Staff Support 75.250 1.77740 13.209.20 9.054.33 3,745.73 02.449.94 17.01% City Assistance 508.807 45.738.90 1.539.00 138.087J0 - 430.779.11 24.27% Professional Services 130.000 7.102.50 32.18219 37.003.84 - 92.996.10 28.46% FundChangeo/Transfem 2.983.038 24.41575 679.348.93 73.24725 - 2.909.791J5 2.46% Maintenance Services 50.320 800.00 12.21048 860.00 11.025.00 43.835.00 22.17% Debt Service 271.375 - - - - 271.375.00 0.00% Rental-Leasing 81.541 5.795.07 17.385.21 17.90472 52.155.63 11.420.05 85.99% Operating Equipment 125.500 588.80 420.50 3.508.56 3.353.08 118.638.30 5.47% Capital Outlay -__8{,0}0 -----__-_' 79474400 ---____-_ --�42,825.0X0 -_-37,175.{00} 53.536 �� TOTAL PUBLIC SAFETY 8,928,351 566,086.45 2,573,762.23 1,453,259.30 152,290.68 7,322,800.83 17.98% TOTAL EXPENDITURES 8,928,351 566,086.45 2,573,762.23 1,453,259.30 152,290.68 7,322,800.83 17.98% '- REVENUE OVER(UNDER) EXPENSES - 115,916 (460,861) (709,6�7j (152,291 921,075 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 4 - 2 0 1 5 ****************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 203 -EMS CURRENT CURRENT PRIOR YEAR Y -T -D Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Fees 000 - 456100 Ambulance /Mileage Transport 6,272,100 - 1,341,610.37 - - 6,272,100.00 0.00% 000 - 456110 Subscription Program Fees 30,000 13,560.00 21,595.00 17,030.00 - 12,970.00 56.77% 000 - 456120 EMT Class - Fees 90,000 9,700.00 35,094.47 9,800.00 - 80,200.00 10.89% 000 - 456122 CE Class - Fees 22,000 - - - - 22,000.00 0.00% 000 - 456130 Immunization Fees 7,000 300.00 8,266.00 1,108.00 - 5,892.00 15.83% 000 - 456140 Billing Fees - External 25,000 1,585.38 4,174.23 4,364.80 - 20,635.20 17.46% 000 - 456150 Standby Fees 25,000 2,264.80 - 19,835.45 5,164.55 79.34% 000 - 456155 Community Services Support 33,690 715.00 - 34,295.00 (605.00) 101.80% 000 - 458110 Sales of Merchandise - GovDeal - 38,897.42 3,937.50 - - - 0.00% TOTAL Fees 6,504,790 28,125.18 1,414,677.57 86,43125 - 6,418,356.75 1.33% Inter - Jurisdictional 000 - 473500 Seguin /Guadalupe Co Support 843,577 70,298.17 75,999.70 281,192.68 - 562,384.49 33.33% 000 - 474300 Cibolo Support 319,098 - 67,306.25 79,774.58 - 239,323.42 25.00% 000 - 475100 Comal Co ESD #6 100,076 - 23,362.50 24,062.50 - 76,013.50 24.04% 000 - 475200 Live Oak Support 206,956 - 48,812.50 51,739.13 - 155,216.87 25.00% 000 - 475300 Universal City Support 268,871 - 63,696.88 65,590.25 - 203,280.75 24.39% 000 - 475400 Selma Support 106,656 - 19,043.75 26,664.02 - 79,991.98 25.00% 000 - 475500 Schertz Support 504,083 - 119,910.31 126,020.97 - 378,062.03 25.00% 000 - 475600 Santa Clara Support 10,354 - 2,492.19 2,588.54 - 7,765.46 25.00% 000 - 475800 Marion Support 14,956 - 3,664.38 3,739.00 - 11,217.00 25.00% 000 - 475910 TASPP Program 38,000.00 - - 38,897.42 - (897.42) 102.36% TOTAL Inter - Jurisdictional 2,412,627 70,298.17 424,288.46 700,269.09 - 1,713,256 29.03% CITY O F S C H E R T Z REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31,2016 2 014-2Q15 203-EMS CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET 75Y6OF REVENUES BUDGET PERIOD Y-T-D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Miscellaneous 000-491000 Interest Earned 100 9.42 2.87 26.75 - 73.25 26.75% 000-491200 Investment Income 750 66.94 319.58 190.53 - 559.47 25.40% 000-483203 Donations-EMS 2.000 50.00 150.00 150.00 - 1.850.00 7.5096 000-493205 Donations- Golf Tournament 0'000 - - - - 9,000.00 0.0096 000-495100 UH Grant Program 90.000 - - - - 90,000.00 0.00% 008-407000 K8ioo|nouma 15.000 25270 22.687.80 6.024.08 - 8.075.02 40.17% 000-407100 Recovery of Bad Debt 10lX00 0/423l0 196880 819417 _____-__ 180583 81.94Y6 TOTAL Miscellaneous 126,850 6,802.23 25,129.14 14,586.43 - 112,263.57 11,50% TOTALREVENUES 9,044,267 105,225.58 1,864,095.17 801,288.77 - 8,242,978.40 8.86% SCHERTZ EMS CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31,2016 Cash in Bank Claim on Operating Cash Pool- Checking $ 5,838,734.03 Cash in Investments Texas Class- Tax Note 2015 Ambulances 89,293.94 Total Cash in Bank & Investments $ 5,928,027.97 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 204 - DRAINAGE CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY 301,780 48,010.83 117,654.17 124,687.50 177,092.50 Permits 3,000 120.00 680.00 500 2,500.00 16.67% Fees 1,141,000 94,831.17 277,026.40 283,585 - 857,415.29 24.85% Miscellaneous 4,200 1,075.25 903.61 3,011 - 1,189.41 71.68% TOTAL REVENUES 1,148,200 96,026.42 `' 278,610.01; 287,095.30 - 861,104.70 25.00% EXPENDITURE SUMMARY PUBLIC WORKS DRAINAGE Personnel Services 301,780 48,010.83 117,654.17 124,687.50 177,092.50 41.32% Supplies 3,700 298.79 1,171.39 730.34 530.20 2,439.46 34.07% City Support Services 8,180 1,215.69 2,556.92 4,576.16 - 3,603.84 55.94% Utility Services 13,200 913.89 2,712.21 2,877.58 345.00 9,977.42 24.41% Operations Support 1,000 - - - - 1,000.00 0.00% Staff Support 6,700 533.74 1,146.81 998.11 730.40 4,971.49 25.80% City Assistance 400 - 120.00 - - 400.00 0.00% Professional Services 42,320 1,500.00 13,000.00 1,500.00 - 40,820.00 3.54% Fund Charges/Transfers 428,134 35,594.50 53,643.28 106,783.50 - 321,350.50 24.94% Maintenance Services 20,000 200.70 729.03 352.44 160.00 19,487.56 2.56% Other costs 200 - - - - 200.00 0.00% Debt Service 120,150 - - - 120,150.00 0.00% Rental /Leasing - - - - 0.00% Operating Equipment 7,000 - - - 7,000.00 0.00% TOTAL DRAINAGE 952,764 88;268.14 1`92,733.81 `: 242,505 63 1;765.60 708;492.77 25.64% PROJECTS Professional Services - - - - 8,000.00 (8,000.00) 0.00% Maintenance Services 170,000 - 13.59 - - 170,000.00 0.00% Capital Outlay - 33,700.00 - - - 0.00% TOTAL PROJECTS 170,000 - 33,71159 - 8;000.00 162;000.00 4.71% TOTAL EXPENDITURES 1,122,764 88,268,14 226,447.40 242,505.63 9,765.60 870,492.77 22.47% -- REVENUE OVER(UNDER) EXPEND` 25,436 > 44,589.67 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 2 0 1 4- 2 0 1 5 204-DRAINAGE CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET 75% OF REVENUES BUDGET PERIOD Y-T-D ACTUAL ACTUAL ENCUMBR BALANCE BUDGET Permits 000-432400 Floodplain Permit 3,000 120.00 680.00 500.00 2,500.00 16.67% TOTAL Permits 3,000 120.00 680.00 500.00 2,500.00 16.67% Fees 000-457500 Drainage Penalties 10,000 1,014.60 2,537.65 2,413.14 7,586.86 24.13% 000-457600 Drainage Fee 1,131,000 93,816.57 274,488.75 281,171.57 849,828.43 24.86% TOTAL Fees 1,141,000 94,831.17 277,026.40 283,584.71 857,415.29 24.85% Fund Transfers 000-481000 Transfer In 0.00% TOTAL Funds Transfers 0.00% Miscellaneous 000-491000 Interest Earned 100 10.81 11.03 27.12 - 72.88 27.12% 000-491200 Investment Interest 4,000 1,064.44 892.58 2,983.47 - 1,016.53 74.59% 000-497000 Misc Income-Drainage 100 - 100.00 0.00% TOTAL Miscellaneous 4,200 1,075.25 903.61 3,010.59 - 1,189.41 71.68% TOTAL REVENUES 1,148,200 96,026.42 278,610.01 287,095.30 - 861,104.70 25.00% DRAINAGE CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31, 2016 Cash in Bank Claim on Operating Cash Pool-Checking 5,838,734.03 Cash in Investments Lone Star Investment-Drainage Maint Fund 812,083.23 Total Cash in Bank & Investments $ 6,650,817.26 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31ST, 2015 2 0 1 6- 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * *•. 314 -HOTEL TAX CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET I: ajok,l1J�al�J�i►� /e1:�'1 Taxes 609,302 33,203.43 120,345.40 100,36136 - 472,361.60 16.47% Miscellaneous 2,150 797.73 362.59 2,272.49 - 207.41 105.70% TOTAL REVENUES 611,452 34,001.16 120,707.99 102,633.85 - 472,569.01 16.79 %'' EXPENDITURE SUMMARY NONDEPARTMENTAL City Support Services 67,165 16,946.40 21,191.77 19,469.40 - 47,695.60 28.99% Operations Support 66,425 505.50 9,290.00 20,377.84 - 46,047.16 30.68% Professional Services 3,000 3,000.00 - 3,000.00 - - 100.00% Fund Charges /Transfers 114,405 5,533.75 - 16,601.25 - 97,803.75 14.51% Maintenance Services 10,000 - - - - 10,000.00 0.00% Operating Equipment - - - - (1,176.40) 1,176.40 0.00% TOTAL NONDEPARTMENTAL 260,995' 25,985.65 30,481.77 59,448.49 (1,176.40) 202,722.91 22.33% TOTAL EXPENDITURES 260,995 ` 25,985.65 30,481.77 59,448.49 (1,176.40) 202,722.91 22.33 %'' REVENUE OVER(UNDER)`EXPENDITURE 350,457 ! 43,185.36 HOTEL OCCUPANCY TAX FUND CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31ST, 2015 Cash in Bank Claim on Operating Cash Pool-Checking $ 5,838,734.03 Cash in Investments Texas Class - Hotel Tax 1,055,732.64 Total Cash in Bank & Investments $ 6,894,466.67 HOTEL OCCUPANCY TAX $80,000 $70,000 - - - - - -- -- -- - - - - - - - $60,000 $50,000 p $40,000 ;ixme# qgp �� $30,000 $20,000 - - - - - - - - - - $10,000 $ 2016 -17 OCT 33,916.87 NOV 33,203.43 DEC 30,940.43 JAN FEB MAR APR MAY JUN JUL AUG SEP 2015 -16 40,800 40,351 38,394 34,516 39,732 54,142 49,741 45,524 51,636 201415 44,724 42,229 35,309 33,055 46,037 58,530 43,715 43,525 53,346 72,297 51,772 39,195 2013 -14 40,023 40,709 33,342 29,778 36,680 56,699 48,081 49,579 54,858 67,329 57,399 34,297 2012 -13 35,851 39,439 32,392 32,120 31,531 49,811 39,900 39,692 54,395 61,999 51,840 34,297 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 **************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 **************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 317 -PARK CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Parkland Dedication Fees 145,000 20,000.00 - 96,000 - 49,000.00 66.21% Miscellaneous 40,000 249.79 905.26 707 - 39,293.04 1.77% TOTAL REVENUES 185,000 20,249.79 905.26 96,706.96 - 88,293.04 52.27 %? EXPENDITURE SUMMARY PARKLAND DEDICATION Operating Equipment 15,000 930.00 - 930.00 - 14,070.00 6.20% Capital Outlay 170,000 3,075.00 - 3,075.00 7,184.49 159,740.51 6.03% TOTAL PARKLAND DEDICATION 185,000 4,005.00 4,005.00 7,184.49 173,810.51 6.05% TOTAL EXPENDITURES 185,000 4,005.00 - 4,005.00 7,184.49 173,810.51 6.05% REVENUE OVER(UNDER) EXPEND - 92,701.96 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31st, 2016 k********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *� 317 -PARK CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBRANCE BALANCE BUDGET Fees 000 - 458800 Parkland Dedication 145,000 20,000.00 - 96,000.00 - 49,000.00 66.21% TOTAL Fees 145,000 20,000.00 - 96,000.00 ` 49,000.00 66.21% Miscellaneous 000 - 491000 Interest Earned 250 4.18 32.12 7.87 - 242.13 3.15% 000 - 491200 Investment Interest 1,000 245.61 3.02 699.09 - 300.91 69.91% 000 - 497000 Misc Income - - 870.12 - - - 0.00% 000 - 499100 Transfer From Parks Reserve 38,750 - - - - 38,750.00 0.00% TOTAL Miscellaneous 40,000 249.79 905.26 706.96 39,293.04 1.77 %i TOTAL REVENUES 185,000 20,249.79 905.26 96,706.96 - 88,29104 52.27% PARK FUND CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31st, 2016 Cash in Bank Claim on Operating Cash Pool- Checking $5,838,734.03 Cash in Investments Texas Class- Park Fund 327,669.88 Total Cash in Bank & Investments $6,166,403.91 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 ******************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 319 -TREE MITIGATION CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Tree Mitigation Fees 85,300 - 37,655.00 53,502 - 31,797.60 62.72% Fund Transfers 54,950 - - - - 54,950.00 0.00% Miscellaneous 1,750 262.21 235.15 683 - 1,066.80 39.04% TOTAL REVENUES 142,000 262.21 37,890.15 54,185.60 - 87,814.40 38.16% EXPENDITURE SUMMARY TREE MITIGATION Maintenance Services -Trees 142,000 36,500.00 140.00 36,500.00 9,165.00 96,335.00 32.16% TOTAL TREE MITIGATION 142,000 36,500.00 140.00 36,500.00 9,165.00 96,335.00 32.16 %' TOTAL EXPENDITURES 142,000 36,500.00 140.00 ? 36,500.00 9,165.00 96,335.00 32.16 %' REVENUE OVER(UNDER) EXPEND - (36,237.79} 37,750.15 17,685.60 (9,165.00) (8,520.60) CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 t********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 5- 2 0 1 6*********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *, 319 -TREE MITIGATION CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBRANCE BALANCE BUDGET Fees 000 - 458900 Tree Mitigation 85,300 - 37,655.00 53,502.40 - 31,797.60 62.72% TOTAL Fees 85,300 - 37,655.00 53,502.40 31,797.60 62.72% Fund Transfers 000 - 481000 Transfer In -Reserves 54,950 - - - - 54,950.00 0.00% TOTAL Fund Transfers 54,950 - - - - 54,950.00 0.00 %` Miscellaneous 000 - 491000 Interest Earned 250 - 11.56 3.81 - 246.19 1.52% 000 - 491200 Investment Interest 1,500 262.21 223.59 67939 - 820.61 45.29% TOTAL Miscellaneous 1,750 262.21 235.15 683.20 - 1,066`.80 39.04 %s TOTAL REVENUES 142,000 262.21 37,890,15 54,1185.60 < - 87,814.40 38.16 %s' TREE MITIGATION FUND CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31, 2016 Cash in Bank Claim on Operating Cash Pool- Checking $5,838,734.03 Cash in Investments MBIA Investment -Tree Mitigation 349,824.31 Total Cash in Bank & Investments $6,188,558.34' CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 ********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 411 - CAPITAL RECOVERY WATER CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Fees 1,020,000 115,893.00 246,456.00 266,994 - 753,006.00 26.18% Fund Transfers - - - - - - 0.00% Miscellaneous 20,600 2,420.13 2,793.37 6,043 - 14,557.22 29.33% TOTAL REVENUES 1,040,600 118,313.13 249;249.37 273,036.78 - 767,563.22 26.24% EXPENDITURE SUMMARY GENERAL GOVERNMENT NONDEPARTMENTAL Professional Services 156,000 1,000.00 - 1,000.00 - 155,000.00 0.64% TOTAL NON DEPARTMENTAL 156,000 1,000.00 1,000.00 - 155,000.00 0.64% MISC & PROJECTS PROJECTS Professional Services Fund Charges /Transfers 366,594.84 186,732.71 (186,732.71) 0.00% - - 0.00% TOTAL MISC & PROJECTS - - 366;594.84 - 186,732.71 (186,732.71) 0.00% TOTAL EXPENDITURES 156,000 1,000.00 366,594.84 1,000.00 186,732.71 (31,732.71) 120.34 % ' REVENUE OVER(UNDER) EXPENDITURES 884,600 117,313.13 (117,345.47) 272,036.78 (186,732.71) 799,295.93 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: JUNE 30, 2016 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 411 - CAPITAL RECOVERY WATER CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Fees 000 - 455900 Capital Recovery - Water 1,020,000 115,893.00 246,456.00 266,994.00 - 753,006.00 26.18% TOTAL Fees 1,020,000 115,893.00 246,456.00 266,994.00 - 753,006.00 26.18 % i Miscellaneous 000 - 491000 Interest Earned 600 24.42 199.47 6531 - 534.69 10.89% 000 - 491200 Investment Income 20,000 2,395.71 2,593.90 5,977.47 - 14,022.53 29.89% TOTAL Miscellaneous 20,600 2,420.13 2,793.37 6,042.78 - 14,557.22 29.33 %p TOTAL REVENUES 1,040,600 118,313.13 249,249.37 273,036.78 - 767,563.22 26.24% CAPITAL RECOVERY WATER CASH IN BANK AND INVESTMENTS AS OF: JUNE 30, 2016 Cash in Bank Claim on Operating Cash Pool- Checking $ 5,838,734.03 Cash in Investments Lone Star Investment - Capital Recovery Water 3,979,488.00 Total Cash in Bank &!Investments $ 9,818,222.03 CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 2 0 1 6 - 2 0 1 7 421 - CAPITAL RECOVERY SEWER CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF FINANCIAL SUMMARY BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET REVENUE SUMMARY Fees 600,000 30,024.00 110,616.00 102,165 - 497,835.00 17.03% Fund Transfers - - - - - - 0.00% Miscellaneous 25,500 2,822.03 (5,683.15) (4,529) - 30,029.29 - 17.76% TOTAL REVENUES 625,500 32,846.03 104,932.85 97,63511 - 527,864.29 15.61% EXPENDITURE SUMMARY GENERAL GOVERNMENT NONDEPARTMENTAL Professional Services 85,500 1,361.85 1,077.08 2,089.27 - 83,410.73 2.44% TOTAL NON DEPARTMENTAL 85,500 1,361.85 1,077.08; 2,089.27 - 83,410.73 2.44 %d MISC & PROJECTS Professional Services 150,000 - - - - 150,000.00 0.00% TOTAL MISC & PROJECTS 150,000 - - - - 150,000.00 0.00 %!' TOTAL EXPENDITURES 235,500 1,361.85 1,077.08 2,089.27 - 233,410.73 0.89 %6 REVENUE OVER(UNDER) EXPENDITURES 390,000 31,484.18 103,855.77 95,546.44 - CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: JUNE 30, 2016 2 0 1 5- 2 0 1 6********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 421 - CAPITAL RECOVERY SEWER CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Fees 000 - 455910 Capital Recovery -Waste Wtr 600,000 30,024.00 103,416.00 102,165.00 - 497,835.00 17.03% 000 - 455913 Cap Recovery -North Sewer Tr - - 7,200.00 - - - 0.00% TOTAL Fees 600,000 30,024.00 110,616.00 102,165.00 - 497,835.00 17.03% Miscellaneous 000 - 491000 Interest Earned 500 8.18 111.57 26.88 - 47112 5.38% 000 - 491200 Investment Income 25,000 4,795.50 11,616.17 13,668.64 - 11,331.36 54.67% 000 - 491800 Gain /Loss - (3,513.67) (30,460.28) (3,091.80) - 3,091.80 0.00% 000 - 491900 Unrealized Gain /Loss -Cap One - 1,532.02 13,049.39 (15,133.01) - 15,133.01 0.00% TOTAL Miscellaneous 25,500 2,822.03 (5,683.15) (4,529`29) - : 30,029.29 - 17.76% TOTAL REVENUES 625,500 32,846.03 104,932.85 97,635.71 - 527,864.29 15.61 % r CAPITAL RECOVERY SEWER CASH IN BANK AND INVESTMENTS AS OF: JUNE 30, 2016 Cash in Bank Claim on Operating Cash Pool-Checking $ 5,838,734.03 Cash in Investments Lone Star Investment-Capital Recovery Sewer 2,971,391.82 Capital One-investment 1,743,547.90 Total Cash in Bank & Investments $10,553,673.75 505 -TAX I &S FINANCIAL SUMMARY REVENUE SUMMARY CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 *********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 ********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Taxes 6,102,433 3,001,874.97 3,007,482.96 3,397,469 - 2,704,964.44 55.67% Fund Transfers 40,860 - - - - 40,860.00 0.00% Miscellaneous 471,288 1,485.38 4,185,598.94 3,288 - 467,999.74 0.70% TOTAL REVENUES 6,614,581+ 3,003,360.35 7,193,081.90 3,400,756.82 - 3;213,824.18 51.41 % ` EXPENDITURE SUMMARY GENERAL GOVERNMENT NONDEPARTMENTAL Professional Services 102,500 - 82,774.23 550 1,000.00 100,950.00 1.51% Debt Service 6,512,081 - (96,883.60) - 2,525,545.01 3,986,535.99 38.78% Other Financing Sources - - 4,220,709.38 - - - 0.00% TOTAL GENERAL GOVERNMENT 6,614,581!' - 4,206,600:01 550.00 2,526,545.01 4,087,485.99 38.20% TOTAL EXPENDITURES 6,614,581? - 4,206,600.01 550.00 2,526,545.01 4,087,485.99 38.20 %! " REVENUE OVER(UNDER) EXPEND - 3,400,206.82 CITY OF SCHERTZ REVENUE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 *********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 505 -TAX I & S CURRENT CURRENT PRIOR YEAR CURRRENT Y -T -D BUDGET 75% OF REVENUES BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Taxes 000 - 411900 Property Tax Revenue 6,102,433 3,001,874.97 3,007,482.96 3,397,468.56 - 2,704,964.44 55.67% TOTAL Taxes 6,102,433 3,001,874.97 3,007,482.96 3,397,468.56 - 2,704,964.44 55.67 %i 000 - 486000 Transfer From Reserves 40,860 - - - - 40,860.00 0.00% TOTAL Fund Transfers 40,860 - - - - 40,860.00 0.00 %,, Miscellaneous 000 - 491000 Interest Earned 500 41.79 62.95 61.77 - 438.23 12.35% 000 - 491200 Investment Earnings 4,000 1,443.59 535.99 3,226.49 - 773.51 80.66% 000 - 495015 Contribution from SED 366,788 - - - - 366,788.00 0.00% 000 - 495020 Contribution from YMCA 100,000 - - - - 100,000.00 0.00% 000 - 498000 Proceeds From Refunding Debt - - 4,185,000.00 - - - 0.00% TOTAL Miscellaneous 471,288 1,485.38 4,185,598.94 3,288.26 - 467,999.74 0.70 %! TOTAL REVENUES 6,614,581 3,003,360.35 7,193,081.90 3,400,756.82 - 3,213,824.18 51.41% CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 505 -TAX I& S *********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 ********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** GENERAL GOVERNMENT CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF NON DEPARTMENTAL BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET Professional Services 101 - 541500 Paying Agent 2,500 - 550.00 550.00 1,000.00 950.00 62.00% 101 - 541502 Cost of Bond Issuance 100,000 - 82,224.23 - - 100,000.00 0.00% TOTAL Professional Services 102,500 - 82,774.23 550.00 1;000 100,950.00 1,51% Debt Service 101 - 555612 Bond -GO Refunding 2010 - Principal 285,000 - - - - 285,000.00 0.00% 101 - 555612.1 Bond -GO Refunding 2010 Interest 47,025 - - - - 47,025.00 0.00% 101 - 555626 LS &D SR2006- Principal - - (5,227.50) - - - 0.00% 101 - 555626.1 LS &D SR2006- Interest - - (8,000.00) - - - 0.00% 101 - 555628 CO Bond 2007 - Principal - - - - - - 0.00% 101 - 555628.1 CO Bond 2007 - Interest - - - - - - 0.00% 101 - 555629 GO Bond 2007 - Principal 280,000 - - - - 280,000.00 0.00% 101 - 555629.1 GO Bond 2007 - Interest 147,945 - - - - 147,945.00 0.00% 101 - 555630 GO Bond SR2008 Principal 460,000 - - - - 460,000.00 0.00% 101 - 555630.1 GO Bond SR2008 Interest 278,362 - - - - 278,362.00 0.00% 101 - 555631 GO Bond SR2009 Principal 550,000 - - - - 550,000.00 0.00% 101 - 555631.1 BO Bond SR2009 Interest 266,325 - - - - 266,325.00 0.00% 101 - 555633 GO SR2011 Principal 235,000 - - - 235,000.00 - 100.00% 101 - 555633.1 GO SR2011 Interest 334,763 - - - 169,143.75 165,619.25 50.53% 101 - 555634 GO SR2011A Refund Principal 620,000 - - - - 620,000.00 0.00% 101 - 555634.1 GO SR2011A Refund Interest 102,404 - - - - 102,404.00 0.00% 101 - 555635 GO SR2012 Principal 320,000 - - - 320,000.00 - 100.00% 101 - 555635.1 GO SR2012 Interest 181,755 - - - 94,357.50 87,397.50 51.91% 101 - 555636 Tax Note - SR2013 - Principal 170,000 - - - 170,000.00 - 100.00% 101 - 555636.1 Tax Note - SR2013 - Interest 3,995 - - - 2,550.00 1,445.00 63.83% 101 - 555637 Tax Note - SR 2013A - Principal 160,000 - - - - 160,000.00 0.00% 101 - 555637.1 Tax Note - SR2013 - Interest 3,185 - - - - 3,185.00 0.00% 101 - 555638 Bond -GO 2014 Refund - Principal 100,000 - - - 100,000.00 - 100.00% 101 - 555638.1 Bond -GO 2014 Refund - Interest 292,275 - - - 146,637.50 145,637.50 50.17% 101 - 555639 Tax Note - SR2015 - Principal 35,000 - - - - 35,000.00 0.00% 101 - 555639.1 Tax Note - SR2015 - Interest 3,150 - - - 3,150.00 0.00% 101 - 555640 Bond -Ref 2015 Bond- Principal 450,000 - - - 450,000.00 - 100.00% 101 - 555640.1 Bond -GO Ref 2015- Interest 102,125 - - - 53,312.50 48,812.50 52.20% CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 505 -TAX I& S *********************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6 - 2 0 1 7 ********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** GENERAL GOVERNMENT CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET 75% OF NON DEPARTMENTAL BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BALANCE BUDGET 101 - 555641 Tax Note - SR2015A - Principal 145,000 - - - - 145,000.00 0.00% 101 - 555641.1 Tax Note - SR2015A - Interest 13,783 - - - - 13,783.00 0.00% 101 - 555642 GO Bond SR2016 Principal - - - - 405,000.00 (405,000.00) 0.00% 101 - 555642.1 GO Bond SR2016 Interest - - - - 89,903.13 (89,903.13) 0.00% 101 - 555643 CO Bond Tax SR2016 Principal - - - - 55,000.00 (55,000.00) 0.00% 101 - 555643.1 CO Bond Tax SR2016 Interest - - - - 24,856.25 (24,856.25) 0.00% 101 - 555644 CO Bond nonTax SR2016 Principal - - - - 170,000.00 (170,000.00) 0.00% 101 - 555644 CO Bond nonTax SR2016 Interest - - - - 39,784.38 (39,784.38) 0.00% 101 - 555900 Debt Service 924,989 - - - - 924,989.00 0.00% 101 - 555800 Bond Premium - - (83,656.10) - - - 0.00% TOTAL Debt Service 6,512,081 - (96,883.60) - 2,525,545.01 3,986,535.99 38.78 %` Other Financing Sources 101 - 556300 Payment to Refund Debt - - 4,220,709.38 - - - 0.00% TOTAL Other Financing Sources 4,220,709.38 - - 0.00% TOTAL EXPENDITURES 6,614,581 - 4,206,600.01 550'.00 2,526,545 4,087,485.99 38.20% TAX I&S CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31, 2016 Cash in Bank Claim on Operating Cash Pool-Checking $ 5,838,734.03 Cash in Investments IVIBIA Investment- Tax I&S 4,627,086.53 Total Cash in Bank & Investments $ 10,465,820.56 620 -SED CORPORATION FINANCIAL SUMMARY CITY OF SCHERTZ REVENUE AND EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31, 2016 ******************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** 2 0 1 6- 2 0 1 7********************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *� CURRENT CURRENT PRIOR YEAR CURRENT Y -T -D BUDGET PERIOD Y -T -D ACTUAL Y -T -D ACTUAL ENCUMBR BUDGET 75% OF BALANCE BUDGET REVENUE SUMMARY Taxes 3,692,710 435,982.05 908,085.45 1,009,937.48 - 2,682,772.52 27.35% Miscellaneous 45,550 7,404.11 8,019.47 23,270.42 - 22,279.58 51.09% TOTAL REVENUES 3,738,260 443,386.16 916,104.92 1,033,207.90 - 2,705,05210 27.64 %I EXPENDITURE SUMMARY ECONOMIC DEVELOPMENT Personnel Services - - 65,184.68 13,200.53 - (13,200.53) 0.00% Supplies 750 12.22 49.27 186.69 89.80 473.51 36.87% Human Services 1,000 345.20 - 345.20 - 654.80 34.52% City Support Services 7,700 418.50 1,135.05 2,151.99 - 5,548.01 27.95% Utility Services 4,820 208.29 443.48 595.32 - 4,224.68 12.35% Operations Support 131,000 12,419.82 1,446.63 13,474.20 780.17 116,745.63 10.88% Staff Support 22,300 3,787.90 1,408.45 4,078.83 496.21 17,724.96 20.52% City Assistance 1,005,000 47.50 50.70 47.50 - 1,004,952.50 0.00% Professional Services 87,500 4,059.00 - 4,104.00 26.77 83,369.23 4.72% Fund Charges/Transfers 797,847 35,921.67 12,756.00 107,764.69 - 690,082.31 13.51% Operating Equipment 4,700 - - - 299.99 4,400.01 6.38% TOTAL!ECONO DEVELOPMENT 2,062,617 57,220.10 82,474.26 145,948.95 1,692.94 1,914,975.11 7.16% MISC & PROJECTS PROJECTS - - 1,057.50 - - - 0.00% TOTAL MISC & PROJECTS - 1,057.50 - - 0.00% TOTAL EXPENDITURES 2,062,617 57,220.10 83,531.76 145,948.95 1,692.94 1,914,975.11 7.16% " REVENUE OVER(UNDER) EXPEND 1,675,643 386,166'.06 832,573.16 887,258.95 (1;692.94) 790,076.99 SED CORPORATION CASH IN BANK AND INVESTMENTS AS OF: DECEMBER 31, 2016 Cash in Bank Claim on Operating Cash Pool-Checking $ 748,339.20 Cash in Investments Texas Class Investment-Economic Development Corl 8,212,119.96 Schertz Bank & Trust-Certificate of Deposit 1,054,002.95 Total Cash iin Bank & Investments $ 10,014,462.11 4B SALES TAX By Collection Month $450,000 $400,000 - 1.9 % - - - - - - ------------------ - - $350,000 -- - - - - - - - - - - $300,000 0 19.9 / 9.5% $250,000 . _ - -+ �Y - - - - - - -- $200,000 $150,000 - - - - - - - - - - - - - $100,000 $50,000 $ OCT NOV DEC FEB MAR APR MAY JUN JUL AUG SEP ,- 2016 -17 --- - - - -__ - 287,235 -__ 379,299 290,086 -- _JAN -- - - - - -- -- - - - - -- - - -- - - - - -- -- - - -- --- - - - - -- - - - - - -- - - -- ------------------------------ - - - - -- ---------------------------------- 2015-16 239,534 372,334 2642843 246,568 391,510 265,249 265,854 307,920 284,254 261,570 2014 -15 247,750 319,452 252,513 210,669 397,691 225,482 247,025 361,702 232,983 248,121 379,939 254,153 2013 -14 240,623 328,635 277,289 208,130 364,222 243,967 270,738 390,528 346,223 224,288 340,166 273,715 2012 -13 219,717 287,520 237,123 212,096 316,358 207,915 202,689 330,324 272,337 281,818 325,062 243,585 Workshop CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Subject: Administration Guadalupe Regional Medical Center — Prescription Assistance report On March 5, 2013, City Council approved an Interlocal Agreement with Guadalupe Regional Medical Center (the Hospital) relating to a prescription access program. This program offers assistance to qualified citizens of the city that enables them to purchase prescription medication at a significantly reduced price. The provision of a prescription assistance program is a public purpose and preserves and protects these qualified citizens' health and safety. The Hospital will provide prescription medications free of charge or at a low cost to citizens who qualify for assistance under the guidelines established by each drug manufacturer and as described to the City by the Hospital. The Hospital will comply with all federal, state, county, and City laws, rules, ordinances, and regulations which may affect the agreement. A written report will be provided by the Hospital to the City Council of the City on or about March l and September 1 of each year. This report will document that the payments made by the City have primarily benefitted citizens of the City and will include such information as total number of resident patients served, number of prescriptions filled, retail dollar value of prescriptions, and sources of program funds. FISCAL IMPACT The fiscal impact to the City is $5,000 annually. This is a budgeted item. The City's contribution helps pay for the cost of administering the program. Staff recommends Council accept the report from the Guadalupe Regional Medical Center. ATTACHMENT Report dated September 1, 2016 through February 28, 2017 Agenda No. 1 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Subject: BACKGROUND City Secretary Minutes The City Council held a Regular meeting on March 7, 2017. FISCAL IMPACT None RECOMMENDATION Staff recommends Council approve the minutes of the Regular meeting on March 7, 2017. ATTACHMENTS Regular Meeting of March 7, 2017 MINUTES REGULAR MEETING March 7, 2017 A Regular Meeting was held by the Schertz City Council of the City of Schertz, Texas, on March 7, 2017, at 6:00 p.m. in the Hal Baldwin Municipal Complex Council Chambers, 1400 Schertz Parkway, Building #4, Schertz, Texas. The following members present to -wit: Mayor Michael Carpenter Councilmember Mark Davis Councilmember Scott Larson Councilmember Angelina Kiser Staff Present: Executive Director Brian James City Attorney Charles Zech Mayor Pro -Tem Councilmember City ve Call to Order — City Council Regular Session Mayor Carpenter called the meeting to order at 6:00 p.m. (Councilmember Kiser) Councilmember Kiser p of the United States and New Mayor Carpenter rc of their new emplo, Mayor and Council opening Texas. Thompson rawford actor Dudley W Brenda Dennis pledges of allegiance to the flags ng Clerk I, Fancy Woods (B. James /J. Walters /R. Rosales) Kevin Hoes (D. Wait /D. Covington /K. Long) ity ServicesK Department— Full -Time Park Worker I Eric Hernandez David Hail (B. James /C. VanZandt) Officer Ryan Gabbard, Police Records Clerk Adriane Gniech (D. Carey) ich Department Director /Supervisor who provided a brief bio on each aff members were given a chance to say a few words if they wished. the new employees aboard. Mayor Carpenter recognized current Planning & Zoning Commissioner and former Councilmember Ken Greenwald who was in the audience this evening. Mayor Carpenter welcomed him back. City Events and Announcements • Announcements of upcoming City Events (B. James /D. Wait /S. Gonzalez) 3 -7 -201.7 Minutes Page -1- Mayor Carpenter recognized Executive Director Dudley Wait who provided the following announcements: Thursday, March 16 Tuesday, March Saturday, March 25 Program II I - 11 1 1 . 0 In Inside Schertz Walmart Fairfield Inn and Suites, Schertz Music in the Park 1:00 pm Tennessee Valley Authority Bluegrass Band Pickrell Park 3-7-2017 Minutes Page - 2 - TML Le2i4 lative Update W•binars 10:30 am — 11:30 am City Conference room and time to be updated soon. No need to register for the three webinars. Submit your RSVP to Brenda X 1030 or Donna X 103 1. Held in the Bob Andrews Conference Room. Friday, March IV' Friday, April 7t" Friday, May 12 th TML Le2islative Wrap-up 745a — 230P Please contact Brenda • Donna to register for this event. Event takes place at the Double Tree by Hilton Austin. Monday, June 12t" A6 • Announcements and recognitions by City Manager (J. Kess Mayor Carpenter recognized City manager John Kessel who stated he a note from a citizen commending Assistant Public Works Director"Jimmy Hooks. vessel stated that the note says Mr. Hooks was on FM 3009 & FM 78 and noticed a dog running around; normally people would just go on and not stopti Mr. Hooks corralled the dog and was able to get it to its owner. Mr. Kessel read the note, ekpres§ing her gratitude stating that he saved her from a terrible loss and she appreciated his integrity., Presentations • Presentation regarding the Texas Rcl&rea ipn and Parks 'Society awards. (B. James/C. VanZandt/L. Shrum) - Lone Star Mayor C4rponte'r recognized Assistant Parks Director Lauren Shrum who provided information on winning, this award. This",was for the submittal of 'Trunk or Treat' and `Movie in the Park"broaram. Carpenter ,'recognized, Assistant Parks Director Lauren Shrum who provided Lion on winning this award. She stated that this submittal was for the innovative which the Parks crew places our monument stones. • Presentation ie,'garding,the City of Schertz support for the 7th Annual Selma/Schertz Salute To Service MembersI,5,,K Operation Comfort Run. (Councilmembers Thompson/Gutierrez) Mayor Carpenter recognized Councilmember Thompson and Councilmember Gutierrez who presented Mayor Carpenter with the award. Councilmembers Thompson and Gutierrez stated that they appreciated the joint efforts by the cities and especially participating in this great event for our wounded soldiers. Workshops • 2016 Schertz Economic Development Corporation Annual Report. (J. Kessel/K. Kinateder) 3-7-2017 Minutes Page - 3 - Mayor Carpenter recognized Executive Director of Economic Development Kyle Kinateder who provided Council with the 2016 Schertz Economic Development Corporation Annual Report. Highlights included: • SEDC Projects: David Lack Blvd. extension (GE Oil & Gas), 1300 Schertz Parkway, Major Wire. • Business Retention: Business Retention Manager, Schertz BRE Plan, Company Visits, Workforce Initiatives. • Recruitment: Website, Recruitment missions. • Commercial Growth. • Update on the FY 2016 . Annual (J. Kessel /K. Kinateder) Mayor Carpenter recognized Executive Director of Ei who provided council with an update on the FY 2016 Compliance and Certification Process: Jfghlights inc • 2016 . Annual Compliance - Closner Equipment Co. Ii Sysco Central Texas, Inc. _ (''�rwital CTrrrtiti ('nmr�aniP Compliance and Certification Process. Development Kyle Kinateder Development Incentive This time s's2 aside for anyprson 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. Any person making personal, impertinent, or slanderous remarks while addressing the Council may be requested to leave the meeting. 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 Dearing of Residents portion of the agenda, will call on those persons who have signed up to speak in the order they have registered. 3 -7 -201.7 Minutes Page - 4 - Mayor Carpenter recognized the following who spoke: • Mrs. Maggie Titterington, President of The Chamber, who provided thanks to all those that volunteered and judged during their very successful `Taste' event. Ms. Titterington also commented on the Economic Development Incentive item, requesting that possibility the city could look into getting or proposing some incentives for the existing small businesses. • Mr. Glen. Outlaw, 3729 Forsyth. Park, who spoke about the CIP increase for Councilmembers pay, stating that Council should look into this as most employees ,only received a 2 percent increase and that council, is receiving a 2.6 percent increase. He commented on the low percentages that he received from other entities, again statin that they were much lower than 2 percent and would hope that they might follow up on the C1P rate Jnerease. Consent Agenda Items The Consent Agenda is considered self - explanatory and will motion. There will be no separate discussion of thi& iten Consent Agenda upon the request of the Mayor or a Couneiime The into NO. 17 -M -10 enacted by the Council with one ess they are removed from the of the minutes of the Regular an Ordinance amending the Establishments, Section 34- Establishment rule. Final HE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS Y OF .SCHERTZ CODE OF ORDINANCES CHAPTER 34, ESTABLISHMENTS, SECTION 34 -22, REGARDNG THE EXAS FOOD AND BEVERAGE ESTABLISHMENT RULES; DINANCES OR PARTS OF ORDINANCES IN CONFLICT E: AND PROVIDING AN EFFECTIVE DATE 3. Boards, Committees and Commission resignations and appointments — Consideration and/or action ratifying the resignation of Lisa Locken from the Parks & Recreation Board and appointing Elizabeth Strong as a regular member to the Schertz Historical Preservation Committee. (B. Dennis /Mayor- Council) Mayor Carpenter recognized Councilmember Thompson who moved, seconded by Mayor Pro -Tem Edwards to approve consent agenda items 1 -3. The vote was unanimous with Mayor Pro -Tem Edwards, Councilmembers Davis, Gutierrez, Larson, Thompson, Kiser and Crawford voting for and no one voting no. Motion passed. 3 -7 -201.7 Minutes Page - 5 - Discussion Items 4. Ordinance No. 17 -C -06 — Conduct a Public Hearing and and/or action approving an Ordinance amending the Schertz Code of Ordinances Chapter 18, Buildings and Building PH Regulations, Article IV, National Electrical. Code, Section 1.8 -81, Article 210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. First Reading (B. James /L. Wood /G. Durant) The following was read into record: ORDINANCE NO. 17-C-06 AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AMENDING THE CODE OF ORDINANCES OF THE CITY OF SCHERTZ CHAPTER 18, BUILDINGS AND BUILDING REGULATIONS, ARTICLE IV, NATIONAL ELECTRICAL CODE, SECTION 18 -81. AMENDMENTS. 210.52 DWELLING UNIT RECEPTACLE OUTLETS (D) BATHROOMS. Mayor Carpenter recognized Building Official Gil need to revise the current building code, Chapter Section 18 -81 Amendments with regard to the separa bathtubs in residential bathrooms. "" Tlie amendmei receptacle outlets in a bathroom closer tt" a ,,shoe requirements are met. Mayor Carpenter opened:the public hearing and as no Council. Comments. There: were no comments from C 1t who staff has determined a Buildings and Building Regulation, of electrical outlets and showers and roposed would allow switches and or bathtub provided certain safety closed the public hearing for Mayor Carpenter recognized " Councilmember, Thompson who moved, seconded by Mayor Pro -Tem Edwards to rpro Ordinance No. 1'7 -C -06 first reading. The vote was unanimous with Mayor Piro -Terri Edwards, Councilrnembers Davis, Gutierrez, Larson, Thompson, Kiser and Crawford voting for and no one voting no. Motion passed. for nests and Ann 5. recognized City Secretary Brenda Dennis who provided the roll call votes 1 -4. City Manager. Mayor Carpenter recognized City Manager John Kessel who stated that at the council dais, there are packages regarding the upcoming YMCA re- enrollment. 6. Future Agenda Item Request for City Council: This is an opportunity for City Council members to request that items be placed on a future agenda. No discussion of the merits of the item may be taken at this time. Should a Council Member oppose placement of the 3 -7 -201.7 Minutes Page - 6 - requested item on a future agenda, the Mayor, without allowing discussion, shall ask for the consensus of the other City Council members to place or not place the item on a future agenda. No requests were made. 7. Announcements by Mayor and Councilmembers • City and community events attended and to be attended • City Council Committee and Liaison Assignments (see assignm &nts below) • Continuing education events attended and to be attended • Recognition of actions by City employees • Recognition of actions by community volunteers Mayor Carpenter recognized Councilmember Thompson who commended the Public Affairs Department, Linda, Mary, Natalie;, Melissa and others who a ain ran a great Wilenchik Walk for Life event this past Saturday. Counilmember Thompson commented on the "Signs of Love" stating that these are hand remade by staff. 3 -7 -201.7 Minutes Page - 7 - CITY COUNCIL MEMORANDUM City Council Meeting: Agenda No. 2 Department: Planning and Community Development Consideration and /or action approving an Ordinance amending the Schertz Code of Ordinances Chapter 18, Buildings and Building Regulations, Article IV, National Electrical Code, Section 18 -81, Article 210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. Final Reading (B. James /L. Wood /G. Durant) Goal Staff has determined a need to revise the current building code, Chapter 18 Buildings and Building Regulation, Section 1.8 -81 Amendments with regard to the separation of electrical outlets and showers and bathtubs in residential bathrooms. The amendment proposed would allow switches and receptacle outlets in a bathroom closer to a shower or bathtub provided certain safety requirements are met. (Ordinance 15 -C -20) In October 2015 the City adopted updates to the building codes, including adopting the 2014 National Electrical Code (NEC) along with a number of local amendments. One of these amendments modified Section 210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. The City included a provision that prohibited outlets, light and fan switches, and receptacle outlets from being located with five feet of edge of a shower or bathtub. This provision is intended to reduce the likelihood of someone being electrocuted while in the bathtub or shower. Current code (Ordinance No. 15 -C -20) requires: 21.0.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. No outlet, light or fan switch, or receptacle outlet shall be closer than 5 feet to a shower or bathtub from the inside edge of the fixture. City Staff meets regularly with home builders in the City and representatives of the Greater San Antonio Builders Association (GSABA) to discuss issues and improve the permitting and inspections process. As part of those meetings, the builders brought up challenges in complying with this provision. The small size of some bathrooms made it virtually impossible to comply with the minimum 5 foot separation requirement. As a result of the meeting the following City Council Memorandum Page 2 proposed amendment was drafted to provide the building community flexibility in the installation of receptacles in bathrooms while maintaining safety and integrity of the electrical system for the consumer. Proposed code amendment requires: 210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms. No light or fan switch., or receptacle outlet shall be closer than 3 feet to a shower or bathtub from the inside edge of the fixture. Exception: Where a Combination Ground Fault Circuit Interrupter /Arc Fault Circuit Interrupter over - current protective device is installed for the circuit supplying luminaires, switches, receptacles, and other electrical equipment located in the same room, and not directly associated with a bathtub or shower, no minimum clearances shall be required; but these devices shall be installed in accordance with the requirements of Chapters 1 through 4 of the National Electrical Code covering the installation of that equipment in bathrooms. City Council approved this on first reading at their meeting of March 7, 2017. Community Benefit Provide greater flexibility for placement of these devices and receptacle outlets within a bathroom while maintaining the safety aspects for the public. Summary of Recommended Action This building code amendment was presented in a presentation and discussion at the February 22, 2017 Planning and Zoning Commission Meeting where the Commission had no objections to the amendment. Staff recommends that Council approve final reading of Ordinance No. 17 -C-06 RECOMMENDATION Approval of Ordinance on final reading. ATTACHMENT Ordinance No. 17 -C -06 ORDINANCE NO. 17 -C -06 AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AMENDING THE CODE OF ORDINANCES OF THE CITY OF SCHERTZ CHAPTER 18, BUILDINGS AND BUILDING REGULATIONS, ARTICLE IV, NATIONAL ELECTRICAL CODE, SECTION 18 -81. AMENDMENTS. 210.52 DWELLING UNIT RECEPTACLE OUTLETS (D) BATHROOMS. WHEREAS, the Texas Local Governmental Code empowers the cities to enact building codes and regulations and provide for their administration, enforcement, and amendment; and WHEREAS, the regulation of building and building construction by the City of Schertz (the "City ") is necessary to protect the public health and welfare; and WHEREAS, the City Council of the City desires to protect the safety and welfare of the citizens of the City through regulation of construction activities in the City; and WHEREAS, the City has recently updated the building codes by adopting the international codes and local amendments; and WHEREAS, City Staff has continued to evaluate the need for local amendments related the electrical requirements in bathrooms; and WHEREAS, City Staff sought input from the Planning and Zoning Commission on February 22, 2017 on this local amendment; and WHEREAS, the City Council has determined that local amendments with regard to the electrical requirements of bathroom outlets, light or fan switches, or receptacle outlets, as set forth herein, is in the best interest of the City. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS: Section 1. Amendments. Chapter 18, "Buildings and Building Regulations ", Article IV, "National Electrical Code ", Section 18 -81. Amendments, "210.52 Dwelling Unit Receptacle Outlets (D) Bathrooms ", is hereby amended to read as follows: In dwelling units, at least one receptacle outlet shall be installed in bathrooms with 900 mm (3 ft.) of the outside edge of each basin. The receptacle outlet shall be located on a wall or partition that is adjacent to the basin or basin countertop, location the countertop, or installed on the side or face of the basin cabinet. In no case shall the receptacle be located more than 300 mm (12 in.) below the top of the basin. Receptacle outlet assemblies listed for the application shall be permitted to be installed in the countertop. No light or fan switch, or receptacle outlet shall be closer than 3 feet to a shower or bathtub from the inside edge of the fixture. Exception: Where a Combination Ground Fault Circuit Interrupter /Arc Fault Circuit Interrupter over - current protective device is installed for the circuit supplying luminaires, switches, receptacles, and other electrical equipment located in the same room, and not directly associated with a bathtub or shower, no minimum clearances shall be required; but these devices shall be installed in accordance with the requirements of Chapters 1 through 4 of the National Electrical Code covering the installation of that equipment in bathrooms. 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 Ordinance for all purposes and are adopted as a part of the judgment and findings of the Council. Section 3. All ordinances and codes, or parts thereof, which are in conflict or inconsistent with any provision of this Ordinance are hereby repealed to the extent of such conflict, and the provisions of this Ordinance shall be and remain controlling as to the matters resolved herein. Section 4. That all rights and privileges of the City are expressly saved as to any and all violations of the provision of any ordinances repealed by this ordinance which have accrued at the time of the effective date of this Ordinances; and, as to such accrued violation and all pending litigation, both civil and criminal, whether pending in court or not, under such Ordinances, same shall not be affected by this Ordinance but may be prosecuted until final disposition by the courts. Section 5. If any provision of this Ordinance or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Ordinance and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City hereby declares that this Ordinance would have been enacted without such invalid provision. Section 6. It is officially found, determined, and declared that the meeting at which this Ordinance 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 Ordinance, was given, all as required by Chapter 551, as amended, Texas Government Code. Section 7. This Ordinance shall be effective upon the date of final adoption hereof and any publication required by law. PASSED, AND APPROVED on first reading the 7th day of March, 2017. PASSED, APPROVED AND ADOPTED on final reading the 28th day of March, 2017. Michael R. Carpenter, Mayor ATTEST: Brenda Dennis, City Secretary (SEAL OF THE CITY) Agenda No. 3 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Subject: BACKGROUND City Secretary Boards, Commissions and Committee Member Appointments and Resignations The City Secretary's Department recently received a resignation notice from Jim and Diana Webb from the Historical Preservation Committee as they will be moving out of the City of Schertz. FISCAL IMPACT None Staff recommends ratifying the resignations of Jim and Diana Webb. Agenda No. 4 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Finance Department Subject: Resolution No. 17 -R -17 - Comprehensive Annual Financial Report - CAFR Fiscal Year 2015 -16 State law requires that local governments complete an annual audit by an independent licensed public accounting firm. This is the official Financial Statement - Fiscal Year 201.5 -16 Comprehensive Annual Financial Report (CAFR) for the City of Schertz as of September 30, 2016. These statements show the financial performance and financial health of the City for the previous fiscal year. The presentation will be made by Debbie Fraser, CPA of Armstrong, Vaughan & Associates. COMMUNITY BENEFIT The annual audit provides the community assurance the city is in good financial standing and operating in compliance with generally accepted accounting principles and governmental accounting standards. FISCAL IMPACT None RECOMMENDATION Staff recommends approval of Resolution No. 17 -R -17 regarding the Fiscal Year 2015 -16 Comprehensive Annual Financial Report ATTACHMENTS Resolution No. 17 -R -17 Comprehensive Annual Financial Report RESOLUTION NO. 17 -R -17 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING THE APPROVAL OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR 2015 -16, AND OTHER MATTERS IN CONNECTION THEREWITH WHEREAS, the City staff of the City of Schertz (the "City ") has recommended that the City Council approve the Comprehensive Annual Financial Report for Fiscal Year 201.5 -1.6 ; and WHEREAS, the Audit Committee has recommended that it is in the best interest of the City to approve the Comprehensive Annual Financial Report for Fiscal Year 2015 -16; and WHEREAS, the City Council has determined that it is in the best interest of the City to approve the Comprehensive Annual. Financial Report for Fiscal Year 201.5 -1.6. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS Section 1. The City Council hereby authorizes the approval of the Comprehensive Annual Financial. Report for Fiscal Year 2015 -1.6. 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 28th day of March, 2017. CITY OF SCHERTZ, TEXAS Michael R. Carpenter, Mayor City Secretary, Brenda Dennis (CITY SEAL) 50506221.1 - 2 - CITY OF SCHERTZ, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2016 OFFICIALS ISSUING REPORT John C. Kessel City Manager James Walters Director of Finance p"I'l 0, CITY 0 CITY OF SCHERTZ, TEXAS TABLE OF CONTENTS SEPTEMBER 30, 2016 PAGE INTRODUCTORY SECTION ........................................................................................................... i LETTER OF TRANSMITTAL ......................................................................................................................... ii CITYOFFICIALS ............................................................................................................................................ ix ORGANIZATIONALCHART ......................................................................................................................... x CERTIFICATE OF ACHIEVEMENT ............................................................................................................. xi FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT ......................................................................................................... 2 MANAGEMENTS DISCUSSION AND ANALYSIS ...................................................................................... 5 BASIC FINANCIAL STATEMENTS ............................................................................................................ 14 STATEMENT OF NET POSITION ................................................................................................................ 15 STATEMENT OF ACTIVITIES ..................................................................................................................... 17 BALANCE SHEET - GOVERNMENTAL FUNDS ...................................................................................... 19 RECONCILIATION OF BALANCE SHEET ................................................................................................ 21 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTALFUNDS ....................................................................................................................... 22 RECONCILIATION OF THE STATEMENT OF REVENUES, GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES ......................................................................................................... 24 STATEMENT OF NET POSITION - PROPRIETARY FUNDS ................................................................... 25 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - PROPRIETARY FUNDS ............................................................................................................................. 27 STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS ..................................................................... 28 : III REQUIRED SUPPLEMENTARY INFORMATION ..................................................................................... 59 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND ...................................................................................... 60 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ECONOMIC DEVELOPMENT CORPORATION .................................... 62 NOTES TO SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL ................................................................................................. 63 SCHEDULE OF CHANGES - NET PENSION LIABILITY AND RELATED RATIOS ......................... 64 SCHEDULE OF CITY CONTRIBUTIONS ................................................................................................ 65 RETIREE HEALTH INSURANCE PLAN - ANALYSIS OF FUNDING PROGRESS ............................ 66 SUPPLEMENTARY INFORMATION .......................................................................................................... 67 COMPARATIVE BALANCE SHEETS - GENERAL FUND .................................................................... 68 COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GENERALFUND .............................................................................................................. 69 COMPARATIVE BALANCE SHEETS - ECONOMIC DEVELOPMENT CORPORATION ..................70 i CITY OF SCHERTZ, TEXAS TABLE OF CONTENTS SEPTEMBER 30, 2016 FINANCIAL SECTION (Continued) PAGE COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - ECONOMIC DEVELOPMENT CORPORATION ................... .............................71 COMPARATIVE BALANCE SHEETS - DEBT SERVICE FUND .............................. .............................72 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - DEBT SERVICE FUND ................................................................................ 73 COMPARATIVE BALANCE SHEETS - CAPITAL PROJECTS FUND ..................... .............................74 COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - CAPITAL PROJECTS FUND ............................................................................................ 75 COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS .................................... 76 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — NONMAJOR GOVERNMENTAL FUNDS ................................................................... 78 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANZCE BUDGET TO ACTUAL - HOTEL OCCUPANCY FUND ....................................................................................... 80 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - PARK FUND ................................................................................................. 81 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - TREE MITIGATION FUND ......................................................................... 82 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - TREASURY FORFEITURES FUND ............................................................ 83 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - JUSTICE FORFEITURES FUND ................................................................. 84 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - STATE FORFEITURES FUND .................................................................... 85 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - LIBRARY ADVISORY BOARD .................................................................. 86 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - HISTORICAL COMMITTEE FUND ............................................................ 87 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - PARKS AND RECREATION FOUNDATION ............................................ 88 STATISTICAL SECTION NET POSITION, BY COMPONENT .......................................................................................................... 90 CHANGE IN NET POSITION .................................................................................................................... 92 FUND BALANCES - GOVERNMENTAL FUNDS ................................................................................... 96 CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS ........................................................... 98 TAX REVENUE BY SOURCE — GOVERNMENTAL FUNDS .............................................................. 100 TOTAL WATER AND SEWER CONSUMPTION AND RATES ............................... ............................101 PRINCIPAL WATER AND SEWER CONSUMERS ............................................................................... 102 ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY ..................103 DIRECT AND OVERLAPPING PROPERTY TAX RATES ................................................................... 104 PRINCIPAL PROPERTY TAX PAYERS ................................................................................................. 105 PROPERTY TAX LEVIES AND COLLECTIONS .................................................................................. 106 TAXABLE ASSESSED VALUE ............................................................................................................... 107 RATIOS OF OUTSTANDING DEBT BY TYPE ..................................................................................... 108 ii CITY OF SCHERTZ, TEXAS TABLE OF CONTENTS SEPTEMBER 30, 2016 STATISTICAL SECTION (Continued) PAGE RATIOS OF GENERAL BONDED DEBT OUTSTANDING .................................................................. 110 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT ............... ............................111 DEBTMARGIN INFORMATION ............................................................................................................ 112 PLEDGED REVENUE COVERAGE ........................................................................................................ 113 DEMOGRAPHIC AND ECONOMIC STATISTICS ................................................................................ 114 TOP TEN PRINCIPAL EMPLOYERS ...................................................................................................... 115 FULL-TIME EQUIVALENT CITY GOVERNMENTAL EMPLOYEES BY FUNCTION ....................116 OPERATING INDICATORS BY FUNCTION/PROGRAM .................................................................... 117 CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM ............................................................... 119 COMPLIANCE SECTION 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 ......................122 iii \ I - CIT -% S }� a INTRODUCTORY SECTION iv • March 15, 2017 To the Honorable Mayor, City Council, and the Citizens of City 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 comprehensive annual financial report of the City of Schertz for the fiscal year ended September 30, 2016. 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 statements 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 Armstrong, Vaughan & Associates P.C. 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, 2016, . 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 unqualified opinion that the City of Schertz's financial statements for the fiscal year ended September 30, 2016, 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 37,938 in 2015 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. 1400 Schertz Parkway Schertz, Texas 78154 210.619A 000 §Gheft2 tom v 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 three council members elected every three years. The mayor is elected to serve a three -year term. The mayor and all seven council members are elected at large. The City of Schertz provides a full range of services, including police and fire protection, EMS services, the construction and maintenance of streets, recreational facilities, cultural events, 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 30'x'. The fiscal year for Schertz is from October 1 through September 30. The appropriated budget is prepared by each department (e.g. police). Department heads 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 pages 60 -63 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 2016. As of September, the Federal Reserve Bank of Dallas reported that the San Antonio Business -Cycle Index, of which Schertz data is incorporated, rebounded to 3.2 percent. The increase was due to a 2.0 percent increase in job growth and 2.1 percent increase in labor force helping to stabilize the unemployment rate at 3.8 percent. Locally, Schertz estimates an increase of 6.21 percent for primary jobs; primary jobs include those jobs that are created by companies where a majority of their products or services are exported from the region . helping to infuse new capital and promote secondary job growth within the community. Schertz also estimates to have an increase of 4.97 percent for overall jobs within the City of Schertz. In addition to job growth, the regions average private- sector hourly wages increased by $1.48 raising the region average to $22.51. The largest Schertz employers added 442 jobs during the previous year. The largest job gains were from FedEx Ground and Amazon.com.kydc who continue to ramp -up employment to meet full capacity. Schertz also had three of its largest employers with modest decreases in their overall workforce. The decreases were primarily the result of lower oil prices. The City of Schertz realized 5.7 percent year- over -year increase in sales tax collection which was above San Antonio's 2.9 percent. The increase was a result of strong consumer confidence, job and wage growth, and local construction activity. During the 2016 . calendar year, there were three major construction projects completed in Schertz. Each of the projects were built as speculative projects to help absorb increased demand for industrial space within the San. Antonio market. The projects included: 9850 Doerr Lane (215,000 square feet), 7377 Doerr Lane (147,499 square feet), and 6729 Guada -Coma Drive (60,700 square feet). Currently those new constructions vi are 10% occupied. According to the 2016 Q4 Xceligent Market Report, the Far North East market has a total vacancy rate of 13.8 percent, up from 10.6 percent for the previous quarter. Despite the increased supply, average asking rates continue to increase by $0.27 to $5.28 NNN. Long -term financial planning. The community approved bond propositions in November 2010 for quality of 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 projects are the aquatics facility and Main Street improvements. Construction is under way for the aquatic facility and is scheduled to completed in January 2017 while the Main Street improvements continue to be developed. In November 2015, the City placed 2 bond propositions before the voters totaling $15 million. $7 million was for FM road ways which the City will partner with the Texas Department of Transportation, who will provide matching funds, and $8 million for a new Fire Station located in the southern portion of Schertz. In September 2016, the first $4 million was issued for the Fire Station to begin design. Current Year Budget Initiatives. In FY 2015 -16, the City's main initiatives that had a major budget impact were the implementation of the first year recommendation of the Classification and Compensation Study to bring our wages up to a more competitive level, hiring 3 additional Fire Fighters that will be needed with the opening of Fire Station #3, purchasing a replacement Fire Apparatus through a small debt issuance, set aside funds for the Southeast Water Storage Tank and distribution lines, and additional sewer line replacements and lift station. This year also included the second year of funding to replace the Fire Department's self - contained breathing apparatus for use in an active fire situation. 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 Institute 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 budget 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. Cash management policies and practices. During the year, temporarily idle cash was invested through State local investment pools. Cash available for longer term investments was invested in agency bonds, treasuries, and certificates of deposit. Cash in the State local investment pools are essentially liquid. Longer term investments had an average maturity of 1.83 years. The average yield on the investment portfolio was 0.59 percent. Active involvement in investment instruments was limited due to the continuation of extremely low interest rates and market uncertainty. The rate of return was simply not sufficient to justify the management expense. Risk Management. During 2016, the City continued a risk management program for worker's compensation. Various control techniques, including employee accident prevention training, have been implemented during the year to minimize accident - related losses. Third -party coverage is currently maintained for individual worker's compensation claims and all other potential losses. Additional information on the City of Schertz's risk management activity can be found in the notes to the financial statements. vii Pension benefits. The City of Schertz is a member city of the Texas Municipal Retirement System, referred to as TMRS. TMRS is one of the leading public pension funds in the nation. Each year, an independent actuary engaged by the pension plan calculates the amount of the annual contribution the City of Schertz must make to the pension plan to ensure the plan will be able to fully meet its obligations to retired employees on a timely basis. As a matter of policy, the City of Schertz fully funds each year's annual required contribution to the pension plan as determined by the actuary, which includes an amount determined to reduce the unfunded balance. Other Financial Information. Independent Audit. An independent audit is performed every year 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 Armstrong, Vaughan, & Associates P.C. 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 comprehensive annual financial report for the fiscal year ended September 30, 2015. This was the 31st 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 comprehensive annual 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 comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are 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, John C. Kessel City Manager viii James P. Walters Finance Director CITY OF SCHERTZ, TEXAS CITY OFFICIALS MAYOR MICHAEL CARPENTER MAYOR PRO -TEM CEDRIC EDWARDS, SR. CITY COUNCIL GRUMPY AZZOZ ROBIN THOMPSON CITY MANAGER JOHN C. KESSEL • • 1! C• 13 •J�iN� % \�[l. \11�.`�ii % \NII�IT.y CITY ATTORNEY CHARLES ZECH, DENTON, NAVARRO, ROCHA, BERNAL, HYDE & ZECH, P.C. CITY AUDITOR ARMSTRONG, VAUGHAN & ASSOCIATES, P.C. ix CITY OF SCHERTZ ORGANIZATIONAL CHART *Appolillted by City Council X1 FINANCIAL SECTION Mincy L. Viii ;han, CPA. Deborah E 1 "racer, CPA Phil S. Vaughan, CPA To the Honorable Mayor and Members of the City Council City of Schertz, Texas 4D Armstrong, ugha & Associates, PC:; Certified Public Accountants INDEPENDENT AUDITOR'S REPORT Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of City of Schertz, as of and for the year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise City of Schertz's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements City of Schertz's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. I.n making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 9411 West Byrd blvd., Suite 101 - i- Tniversal City, "leas 78148 Phone: 210-658-6229 -1�= 210-659-7611 Erst:til: va;ughan @vac a.com # ww vavac a.coa Opinions In our opinion, the financial statements referred to above 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 City of Schertz, as of September 30, 2016, 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. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that management's discussion and analysis, budgetary comparison information, schedule of changes in net pension liabilities and related ratios and the schedule of contributions, as listed in the table of contents, 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. The budgetary comparison information is the responsibility of management and was derived from and relate 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 budgetary comparison information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. We have applied certain limited procedures to 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 management's discussion and analysis, budgetary comparison information, and schedule of changes in net pension liabilities and related ratios and the schedule of contributions because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City of Schertz's basic financial statements. The comparative financial statements, combining and individual nonmajor fund financial statements, introductory section, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The comparative financial statements and combining and individual nonmajor fund financial statements are the responsibility of management and were derived from and relate 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 are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 15, 2017 on our consideration of City of Schertz's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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 City of Schertz's internal control over financial reporting and compliance. Armstrong, Vaughan & Associates, P.C. March 15, 2017 rd MANAGEMENTS 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, 2016. 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 of the City of Schertz exceeded its liabilities at the close of the most recent fiscal year by $174 million (net position). Of this amount, $18 million (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 $16.5 million. A significant portion of this increase, 54 %, is attributable to capital contributions from developers. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $39 million, an increase of $7.9 million in comparison with the prior year. At the end of the fiscal year, the combined total of the General Fund assigned and unassigned fund balances was $9.8 million which is 45.6% of the general fund expenditures not including capital outlay. The fund balance policy is to reserve a 25% balance. During the fiscal year, the City issued $14.9 million in general obligation bonds and certificates of obligation in the governmental activities. 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 and liabilities, with the difference between the 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. 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 thirteen 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 and the capital projects fund, all of which are considered to be major funds. Data from the other seven 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 one type of proprietary fund. 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. 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. 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 exceeded liabilities by $173.5 million at the close of the most recent fiscal year. The largest portion of the City's total net position (79.6 %) 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 signed. 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 (9.1 %) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $18.2 million, may be used to meet the government's ongoing obligations to citizens and creditors. 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. TABLE A -1 NET POSITION 7 Governmental Activities Business -Type Activities Total 2016 2015 2016 2015 2016 2015 Current and Other Assets $ 45,626,048 $ 35,838,626 $ 28,142,800 $ 25,354,617 $ 73,768,848 $ 61,193,243 Capital Assets 125,109,658 114,639,271 71,023,364 69,019,208 196,133,022 183,658,479 Total Assets 170,735,706 150,477,897 99,166,164 94,373,825 269,901,870 244,851,722 Deferred Outflows 3,985,590 2,510,327 1,082,823 637,418 5,068,413 3,147,745 Current Liabilities 9,650,691 7,139,217 4,646,767 4,631,940 14,297,458 11,771,157 Long -Term Liabilities 71,506,935 62,661,129 15,654,519 16,485,531 87,161,454 79,146,660 Total Liabilities 81,157,626 69,800,346 20,301,286 21,117,471 101,458,912 90,917,817 Deferred Inflows - 78,341 - 24,645 - 102,986 Net Investment in Capital Assets 74,237,004 68,125,738 64,210,231 59,625,205 138,447,235 127,750,943 Restricted 17,095,325 13,343,280 - - 17,095,325 13,343,280 Unrestricted 2,231,341 1,640,519 15,737,470 14,243,922 17,968,811 15,884,441 Total Net Position $ 93,563,670 $ 83,109,537 $ 79,947,701 $ 73,869,127 $ 173,511,371 $ 156,978,664 7 The government's net position increased by $16.5 million during the current fiscal year. Fifty -eight percent of this increase represents capital contributions from developers. The following table indicates changes in net position for governmental and business -type activities followed by graphs displaying total revenues and expenses by type: TABLE A -2 CHANGES IN NET POSITION FOR GOVERNMENTAL AND BUSINESS -TYPE ACTIVITIES $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Charges for Operating Capital Grants Property Taxes Other Taxes Unrestricted Miscellaneous Services Grants and and Investment Contributions Contributions Earnings g Governmental Activities Business -Type Activities Total Revenues: 2016 2015 2016 2015 2016 2015 Program Revenues: Charges for Services $ 5,067,903 $ 5,589,948 $ 27,925,017 $ 25,115,495 $ 32,992,920 $ 30,705,443 Operating Contributions 342,485 336,252 - - 342,485 336,252 Capital Contributions 6,227,664 5,509,530 2,831,126 4,158,552 9,058,790 9,668,082 General Revenues Property Taxes 15,131,997 14,139,037 - - 15,131,997 14,139,037 Other Taxes 13,760,248 13,186,298 - - 13,760,248 13,186,298 Investment Earnings 187,847 56,820 102,642 47,728 290,489 104,548 Miscellaneous 309,275 197,881 522,221 344,731 831,496 542,612 Total Revenues 41,027,419 39,015,766 31,381,006 29,666,506 72,408,425 68,682,272 Expenses: General Government 6,557,778 6,443,227 - - 6,557,778 6,443,227 Public Safety 12,141,968 10,836,712 12,141,968 10,836,712 Public Environment 4,147,653 3,876,644 4,147,653 3,876,644 Parks and Recreation 2,034,964 2,164,604 2,034,964 2,164,604 Cultural 954,871 892,194 - 954,871 892,194 Health 570,204 470,468 570,204 470,468 Administration 1,954,276 1,845,877 1,954,276 1,845,877 Interest and Other Fees 2,240,783 2,226,635 - - 2,240,783 2,226,635 Water and Sewer - - 20,269,111 18,440,959 20,269,111 18,440,959 EMS - 5,004,110 4,719,526 5,004,110 4,719,526 Total Expenses 30,602,497 28,756,361 25,273,221 23,160,485 55,875,718 51,916,846 INCREASE IN NET POSITION BEFORE TRANSFERS 10,424,922 10,259,405 6,107,785 6,506,021 16,532,707 16,765,426 Transfers 29,211 (42,235) (29,211) 42,235 - - CHANGE IN NET POSITION 10,454,133 10,217,170 6,078,574 6,548,256 16,532,707 16,765,426 BEGINNING NET POSITION 83,109,537 72,892,367 73,869,127 67,320,871 156,978,664 140,213,238 ENDING NET POSITION $ 93,563,670 $ 83,109,537 $ 79,947,701 $ 73,869,127 $ 173,511,371 $ 156,978,664 TOTAL REVENUES- GOVERNMENT -WIDE $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Charges for Operating Capital Grants Property Taxes Other Taxes Unrestricted Miscellaneous Services Grants and and Investment Contributions Contributions Earnings g 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 TOTAL EXPENSES - GOVERNMENT -WIDE General Public Safety Public Parks and Cultural Health Interest and Government Environment Recreation Administration Other Fees Revenues - Governmental Activities (Continued) General Revenue by Source - Governmental Activities Sales and Use Tax, 38% Tax, SI % ®2016 ®2015 Business -Type Activities Business -Type activities accounted for 36.9% of the growth in the net position of the City of Schertz. Of this increase, 46% is the result of capital contributions from developers. For the most part, increases in expenses closely paralleled inflation and the change in revenues was primarily related to fluctuations in capital contributions from developers. 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000, 000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $(5,000,000) 2016 2015 Water and Sewer Utilities EMS 10 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 $39 million. Of this total amount, $8.5 million constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of fund balance is non - spendable, restricted, 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 $8.5 million, while total fund balance was $11.4 million, an increase of $1.8 million from the prior year. 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 40.2% of total general fund expenditures, not including capital. The debt service fund has a total fund balance of $1.3 million 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 $0.4 million. The City issued $4,185,000 in refunding bonds to refund a portion of the balance of the General Obligation, Series 2006 bonds. The capital projects fund has a total fund balance of $11.7 million, a increase of $2.8 million. The City issued $10,750,000 in new governmental bonds to supplement capital project activity during the year. 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 $15.7 million and those for the Schertz EMS fund amounted to $25 thousand. General Fund Budgetary Highlights The General Fund expenditures were $1.6 million less than the $23.5 million budget. This was the result of cost savings across most of the General Fund. Revenues were higher by $390 thousand than budgeted. Overall, the fund balance increased by $1.4 million 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, 2016, amounts to $196 million (net of accumulated depreciation). Developers contributed $8.2 million in infrastructure during the year. The City also has several projects in progress from voter approved bonds. Additional information on the City's capital assets can be found in the note 7 to the basic financial statements. TABLE A -3 CAPITAL ASSETS (Net of Depreciation) Governmental Activities Business -Type Activities Total Long -Term Debt. At the end of the current fiscal year, the City of Schertz had total bonded debt outstanding of $73.2 million. 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 a "AA +" rating from Standard and Poors. Additional information on the City's long -term debt can be found in note 10 to the basic financial statements. MF :Ql Governmental Activities Business -Type Activities Total 2016 2015 2016 2015 2016 2015 Land $ 7,499,108 $ 7,499,108 $ 1,354,138 $ 1,354,138 $ 8,853,246 $ 8,853,246 Water Rights - - 70,245 70,245 70,245 70,245 Buildings and Improvements 43,607,412 39,307,995 4,660,001 4,660,001 48,267,413 43,967,996 Machinery, Equipment, $ 60,585,000 $ 53,787,801 $12,590,000 $13,962,200 $ 73,175,000 $ 67,750,001 and Vehicles 9,282,067 8,407,375 5,095,324 4,470,642 14,377,391 12,878,017 Infrastructure 100,003,048 94,102,513 85,890,831 82,119,240 185,893,879 176,221,753 Construction in Progress 9,832,153 5,880,125 2,681,683 2,964,135 12,513,836 8,844,260 Accumulated Depreciation (45,114,130) (40,557,845) (28,728,858) (26,619,193) (73,842,988) (67,177,038) TOTALS $ 125,109,658 $ 114,639,271 $ 71,023,364 $ 69,019,208 $ 196,133,022 $ 183,658,479 Long -Term Debt. At the end of the current fiscal year, the City of Schertz had total bonded debt outstanding of $73.2 million. 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 a "AA +" rating from Standard and Poors. Additional information on the City's long -term debt can be found in note 10 to the basic financial statements. MF :Ql Governmental Activities Business -Type Activities Total IN 2016 2015 2016 2015 2016 2015 General Obligation Bonds $ 54,995,000 $ 52,300,000 $ 3,010,000 $ 3,485,000 $ 58,005,000 $ 55,785,000 Certificates of Obligation 3,850,000 277,801 8,220,000 8,837,200 12,070,000 9,115,001 Tax Notes and Leases 1,740,000 1,210,000 1,360,000 1,640,000 3,100,000 2,850,000 TOTALS $ 60,585,000 $ 53,787,801 $12,590,000 $13,962,200 $ 73,175,000 $ 67,750,001 IN Economic Factors and Next Year's Budgets and Rates At the end of the last fiscal year, the assigned and unassigned fund balance in the general fund increased to $9.3 million. The City of Schertz has appropriated $35 thousand of this amount for spending in the 2017 fiscal year budget. The approved tax rate stayed the same at $0.4911 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. 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. 13 p"I'l 0, CITY 0 BASIC FINANCIAL STATEMENTS 14 CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2016 ASSETS Current Assets: Cash and Cash Equivalents Investments Receivables (net of allowances) Taxes Accounts and Other Accrued Interest Income Prepaid Expenses Inventories Internal Balances Total Current Assets Noncurrent Assets: Restricted Assets: Cash and Cash Equivalents Investments Capital Assets: Land Water Rights Buildings and Improvements Equipment and Vehicles Infrastructure Construction in Progress Accumulated Depreciation Total Noncurrent Assets TOTAL ASSETS DEFERRED OUTFLOWS OF RESOURCES Deferred Loss on Debt Refundings Deferred Pension Related Outflows TOTAL DEFERRED OUTFLOWS OF RESOURCES Primary Government Governmental Business -Type Activities Activities Total $ 4,886,050 35,364,539 2,723,967 1,983,303 7,949 114,094 107,529 (116,040) 45,071,391 554,657 7,499,108 43,607,412 9,282,067 100,003,048 9,832,153 (45,114,130) 125,664,315 170,735,706 $ 1,802,661 7,231,235 4,421,841 6,324 36,516 143,311 116,040 13,757,928 2,459,230 11,925,642 1,354,138 70,245 4,660,001. 5,095,324 85,890,831 2,681,683 (28,728,858) 85,408,236 99,166,164 $ 6,688,711 42,595,774 2,723,967 6,405,144 14,273 150,610 250,840 58,829,319 3,013,887 11,925,642 8,853,246 70,245 48,267,413 14,377,391 185,893,879 12,513,836 (73,842,988) 211,072,551 269,901,870 812,084 95,934 908,018 3,173,506 986,889 4,160,395 $ 3,985,590 See Accompanying notes to basic financial statements. 1.5 $ 1,082,823 $ 5,068,413 CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION (CONTINUED) SEPTEMBER 30, 2016 Noncurrent Liabilities: Compensated Absences 818,034 Primary Government 1,063,489 Net Other Post - Employment Benefit Payable Governmental Business -Type 543,618 Net Pension Liability Activities Activities Total LIABILITIES 57,628,245 11,306,726 68,934,971 Current Liabilities: 71,506,935 15,654,519 87,161,454 Accounts Payable $ 3,745,360 $ 1,796,770 $ 5,542,130 Accrued Liabilities 560,122 172,518 732,640 Due to Other Governments 120,321 - 120,321 Unearned Revenue 39,572 421,615 461,187 Accrued Interest Payable 353,203 62,654 415,857 Compensated Absences 204,509 61,363 265,872 Customer Deposits 48,067 569,750 617,817 Current Portion of Long -Term Debt 4,579,537 1,562,097 6,141,634 Total Current Liabilities 9,650,691 4,646,767 14,297,458 Noncurrent Liabilities: Compensated Absences 818,034 245,455 1,063,489 Net Other Post - Employment Benefit Payable 406,878 136,740 543,618 Net Pension Liability 12,653,778 3,965,598 16,619,376 Long -Term Debt 57,628,245 11,306,726 68,934,971 Total Noncurrent Liabilities 71,506,935 15,654,519 87,161,454 TOTAL LIABILITIES 81,157,626 20,301,286 101,458,912 NET POSITION Net Investment In Capital Assets 74,237,004 64,210,231 138,447,235 Restricted For: Police and Municipal Court 1,270,331 - 1,270,331 PEG Capital Fees 577,590 - 577,590 Tourism Development 1,186,062 - 1,186,062 Economic Development 12,090,617 - 1.2,090,617 Parks and Tree Mitigation 781,992 - 781,992 Debt Service 1,026,613 - 1,026,613 Scholarships and Other Purposes 162,120 - 162,120 Unrestricted 2,231,341 15,737,470 17,968,811 TOTAL NET POSITION $ 93,563,670 $ 79,947,701 $ 173,511,371 See Accompanying notes to basic financial statements. 1.6 CITY OF SCHERTZ, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2016 Functions and Programs Expenses Primary Government: Governmental Activities: General Government Public Safety Public Environment Parks and Recreation Cultural Health Administration Interest Total Governmental Activities Business -Type Activities Water and Sewer EMS Total Business -Type Activities Total Primary Government General Revenues: Taxes: Ad Valorem Sales Franchise Fees Hotel /Motel Mixed Drink Investment Earnings Miscellaneous Total General Revenues Transfers Change in Net Position Net Position at Beginning of Year Net Position at End of Year Program Revenues Operating Capital Charges for Grants and Grants and Services Contributions Contributions $ 6,557,778 $ 1,507,252 $ 112,778 $ 6,225,442 12,141,968 2,415,537 144,172 - 4,147,653 - - - 2,034,964 788,727 67,052 - 954,871 326,079 2,638 - 570,204 30,308 15,845 2,222 1,954,276 - - - 2,240,783 - - - 30,602,497 5,067,903 342,485 6,227,664 20,269,111 22,003,794 - 2,831,126 5,004,110 5,921,223 - - 25,273,221 27,925,017 - 2,831,126 $ 55,875,718 $ 32,992,920 $ 342,485 $ 9,058,790 See Accompanying notes to basic financial statements. 1.7 Net (Expense) Revenue and Changes in Net Position Primary Government Governmental Business -Type 1.5,131,997 Activities Activities Total $ 1,287,694 - $ 1,287,694 (9,582,259) - (9,582,259) (4,147,653) - (4,147,653) (1,179,185) 102,642 (1,179,185) (626,154) 522,221 (626,154) (521,829) 624,863 (521,829) (1,954,276) (1,954,276) (2,240,783) (29,211) (2,240,783) (18,964,445) (18,964,445) 10,454,133 $ 4,565,809 4,565,809 83,109,537 917,113 917,113 5,482,922 5,482,922 (18,964,445) 5,482,922 (13,481,523) 15,1.31,997 - 1.5,131,997 10,921,489 - 10,921,489 2,250,815 - 2,250,815 544,871 - 544,871 43,073 - 43,073 187,847 102,642 290,489 309,275 522,221 831,496 29,389,367 624,863 30,014,230 29,211 (29,211) - 10,454,133 6,078,574 16,532,707 83,109,537 73,869,127 156,978,664 $ 93,563,670 $ 79,947,701 $ 173,511,371 IN CITY OF SCHERTZ, TEXAS BALANCE SHEET — GOVERNMENTAL FUNDS SEPTEMBER 30, 2016 See Accompanying notes to basic financial statements. 19 General Capital Debt Fund Projects Service ASSETS Cash and Cash Equivalents $ 1,174,602 $ 2,908,320 $ 37,717 Investments 9,365,670 11,573,240 1,273,860 Receivables (net of allowances) Taxes 1,955,953 - 68,239 Accounts and Other 1,949,153 18,781 - Inventory 107,529 - - Prepaid Items 112,974 - - Restricted Assets: Cash and Cash Equivalents 554,657 - - TOTAL ASSETS $ 15,220,538 $ 14,500,341 $ 1,379,816 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts Payable $ 1,000,892 $ 2,718,608 $ - Accrued Salaries and Benefits 552,820 - - Customer Deposits 48,067 - - Due to Other Governments 120,321 - - Due to Other Funds - 116,040 - Unearned Revenues 39,572 - - Total Liabilities 1,761,672 2,834,648 - Deferred Inflows of Resources: Unavailable Revenues 2,030,088 - 68,239 Fund Balances: Nonspendable: Inventory 107,529 - - Prepaid Items 112,974 - - Restricted for: Police and Public Safety / Muncipal Court 218,144 - - Municipal Court 714,609 - - PEG Capital Fees 577,590 - - Capital Improvement - 11,665,693 - Debt Service - 1,311,577 Tourism Development - - Parks and Tree Mitigation - - Historical Committee and Library - - Economic Development - - - Animal Control 18,667 - - Veterans 4,985 - - Scholarships 63,048 - - Committed for Civic Center /CIED 342,519 - - Assigned for: Property Replacement 752,503 - - Special Events 6,743 - - Unassigned 8,509,467 - - Total Fund Balances 11,428,778 11,665,693 1,311,577 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 15,220,538 $ 14,500,341 $ 1,379,816 See Accompanying notes to basic financial statements. 19 Economic Nonmajor Total Development Governmental Governmental Corporation Funds Funds $ 393,738 $ 371,673 $ 4,886,050 11,181,434 1,970,335 35,364,539 666,534 33,241 2,723,967 7,949 15,368 1,991,251 - - 107,529 1,120 - 114,094 - - 554,657 $ 12,250,775 $ 2,390,617 $ 45,742,087 $ 16,295 $ 9,565 $ 3,745,360 7,301 - 560,121 - - 48,067 - - 120,321 - - 116,040 - - 39,572 23,596 9,565 4,629,481 - - 2,098,327 - 107,529 - - 112,974 - 337,578 555,722 - - 714,609 - - 577,590 - - 11,665,693 - - 1,311,577 - 1,186,062 1,186,062 - 781,992 781,992 - 75,420 75,420 12,227,1.79 - 12,227,179 - - 18,667 - - 4,985 - - 63,048 - - 342,519 - - 752,503 - - 6,743 - - 8,509,467 12,227,179 2,381,052 39,014,279 $ 12,250,775 $ 2,390,617 $ 45,742,087 IM \ I - CIT -% S }� a CITY OF SCHERTZ, TEXAS RECONCILIATION OF BALANCE SHEET SEPTEMBER 30, 2016 TOTAL FUND BALANCE - TOTAL GOVERNMENTAL FUNDS Amounts reported for governmental activities in the Statement of Net Position are different because: Capital Assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. Other long -term assets are not available to pay for current -period expenditures and, therefore, are not recognized as revenue in the funds. The governmental funds report other post - employment benefit contributions as expenditures when they become due and payable. However, in the statement of activities differences between other post - employment benefit contributions and actuarially determined costs are reported as an obligation. Long -term liabilities, including bonds payable and capital leases, are not due and payable in the current period and therefore, not reported in the funds: Bonds Payable Unamortized Premiums, Discounts, Losses on Refundings Capital Lease Payable Accrued Interest Payable Compensated Absences Net Pension Liabilities (and related deferred inflows and outflows of resources) do not consume current financial resources are not reported in governmental funds: Net Pension Liability Pension Related Deferred Outflows TOTAL NET POSITION - GOVERNMENTAL ACTIVITIES See accompanying notes to basic financial statements. 21. $ 39,014,279 125,109,658 2,098,327 (406, 878) (60,585,000) (752,377) (58,321) (353,203) (1,022,543) (62,771,444) (12,653,778) 3,173,506 (9,480,272) $ 93,563,670 CITY OF SCHERTZ, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2016 OTHER FINANCING SOURCES (USES) Issuance of Debt - 10,750,000 Debt Issuance of Refunding Debt General Capital Service Premiums from Issuance of Debt Fund Projects Fund REVENUES - - (4,215,482) Taxes $ 1.8,850,031 $ - $ 5,81.0,724 Permits and Fees 1,234,048 - - Service Fees 1,610,940 - - Fines and Fees 1,343,236 - - Intergovernmental 293,727 107,767 - Investment Earnings 58,724 34,384 34,438 Miscellaneous 599,791 929,250 - TOTAL REVENUES 23,990,497 1,071,401 5,845,162 EXPENDITURES Current: General Government 5,187,489 - - Public Safety 1.1,01.0,802 - - Public Environment 1,007,326 - - Parks and Recreation 1,173,070 - - Cultural 843,643 - - Health 480,175 - - Administration 1,692,977 - - Capital Outlay 498,251 9,641,290 - Debt Service: Principal 33,175 - 3,852,800 Interest and Fiscal Charges 38,214 - 1,852,482 Bond Issue Costs - 364,584 84,774 TOTAL EXPENDITURES 21,965,122 10,005,874 5,790,056 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,025,375 (8,934,473) 55,1.06 OTHER FINANCING SOURCES (USES) Issuance of Debt - 10,750,000 - Issuance of Refunding Debt - - 4,185,000 Premiums from Issuance of Debt - 506,776 83,656 Payments to Refunding Escrow Agent - - (4,215,482) Transfers In 3,019 452,610 356,119 Transfers Out (216,103) (33,807) - TOTAL OTHER FINANCING SOURCES (USES) (213,084) 11,675,579 409,293 Net Change in Fund Balance 1,812,291 2,741,106 464,399 Fund Balances at Beginning of Year 9,616,487 8,924,587 847,178 Fund Balances at End of Year $ 11,428,778 $ 11,665,693 $ 1,311,577 See accompanying notes to basic financial statements. 22 Economic Development Corporation $ 3,660,101 52,546 3,712,647 Other Nonmaj or Governmental Funds Total Governmental Funds $ 544,871 $ 28,865,727 259,288 1,493,336 178,381 1,789,321 98,238 1,441,474 - 401,494 7,747 187,839 24,556 1,553,597 1,113,081 35,732,788 286,943 1.83,566 5,657,998 - 37,965 11,048,767 - - 1,007,326 - 355,286 1,528,356 - 25,519 869,162 - - 480,175 322,596 - 2,015,573 - 52,857 10,192,398 155,000 - 4,040,975 6,215 - 1,896,911 - - 449,358 770,754 655,193 39,186,999 2,941,893 457,888 (3,454,211 - - 10,750,000 - - 4,185,000 - - 590,432 - - (4,215,482) - 51,835 863,583 (536,461) (48,000) (834,371) (536,461) 3,835 11,339,162 2,405,432 461,723 7,884,951 9,821,747 1,919,329 31,129,328 $ 1.2,227,179 $ 2,381,052 $ 39,01.4,279 ►M3 \ I - CIT -% S }� a CITY OF SCHERTZ, TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES, GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES I to] 711:IW W -111 M1 110107111M1191911100 %IflaMi111 IIC•'� NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS $ 7,884,951 Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. In addition, capital assets contributed to governmental activities are not recorded on the fund statements. Capital Outlay 10,186,799 Capital Contributions 5,317,942 Depreciation Expense (5,014,104) 10,490,637 Proceeds from capital asset dispositions produce current financial resources in the fund statements, while the net gain (loss) is recognized in the Statement of Activities. This is net book value of capital assets disposed. (20,250) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. (23,308) The issuance of long -term debt (e.g. bonds, leases) provides current financial resources to governmental funds, which the repayment of the principal of long -term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any affect on net position. This amount is the net effect of these differences in the treatment of long -term debt and related items. Proceeds from the Issuance of Debt (10,750,000) Proceeds from Issuance of Refunding Debt (4,185,000) Premiums Received from the Issuance of Debt (590,432) Payment to Refunding Escrow Agent 4,215,482 Principal Repayments 4,040,975 Amortization of Premiums, Discounts, Losses (27,848) (7,296,823) Governmental funds report required contributions to employee pensions as expenditures. However, in the Statement of Activities the cost of the pension is recorded based on the actuarially determined cost of the plan. This is the amount that actuarially determined pension expense exceeded contributions. (511,721) Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds: Compensated Absences (88,037) Net Other Postemployment Benefits (79,488) Accrued Interest 98,172 (69,353) CHANGE IN NET POSITION - GOVERNMENTAL ACTIVITIES $ 10,454,133 See accompanying notes to basic financial statements. 24 CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION - PROPRIETARY FUNDS SEPTEMBER 30, 2016 ASSETS Current Assets: Cash and Cash Equivalents Investments Accounts Receivable, Net of Allowance: Customer Accounts Due from Other Funds Accrued Interest Prepaid Expenses Inventory Total Current Assets Noncurrent Assets: Restricted Assets: Cash and Cash Equivalents Investments Capital Assets: Land Water Rights Buildings and Improvements Machinery, Equipment, and Vehicles Infrastructure Construction in Progress Less: Accumulated Depreciation Total Noncurrent Assets TOTAL ASSETS Business -Type Activities - Enterprise Funds Water and Sewer Schertz System EMS Total $ 1,779,941 $ 22,720 $ 1,802,661 7,231,235 - 7,231,235 2,225,022 2,196,819 4,421,841 116,040 - 116,040 6,324 - 6,324 17,189 19,327 36,516 61,718 81,593 143,311 11,437,469 2,320,459 13,757,928 2,459,230 - 2,459,230 11,836,539 89,103 11,925,642 1,354,138 - 1,354,138 70,245 - 70,245 4,653,501 6,500 4,660,001 2,904,768 2,190,556 5,095,324 85,890,831 - 85,890,831 2,681,683 - 2,681,683 (27,643,979) (1,084,879) (28,728,858) 84,206,956 1,201,280 85,408,236 95,644,425 3,521,739 99,166,164 Governmental Activities DEFERRED OUTFLOWS OF RESOURCES Deferred Loss on Refunding 95,934 - 95,934 Deferred Pension Related Outflows 385,043 601,846 986,889 _ TOTAL DEFERRED OUTFLOWS $ 480,977 $ 601,846 $ 1,082,823 $ See accompanying notes to basic financial statements. 25 Internal Service Fund CITY OF SCHERTZ, TEXAS STATEMENT OF NET POSITION - PROPRIETARY FUNDS (CONTINUED) SEPTEMBER 30, 2016 LIABILITIES Current Liabilities: Accounts Payable Accrued Liabilities Customer Deposits Accrued Interest Payable Unearned Revenue Current Portion of Compensated Absences Current Portion of Long -Term Debt Total Current Liabilities Noncurrent Liabilities: Compensated Absences Net Other Post - Employment Benefit Payable Net Pension Liability Long -Term Debt (Net of Current Portion) Total Noncurrent Liabilities TOTAL LIABILITIES NET POSITION Net Investment in Capital Assets Unrestricted TOTAL NET POSITION Governmental Business -Type Activities - Enterprise Funds Activities Water Internal and Sewer Schertz Service System EMS Total Fund $ 1,689,425 $ 107,345 $ 1,796,770 $ - 53,029 119,489 172,518 - 569,750 - 569,750 - 60,758 1,896 62,654 - 421,587 28 421,615 - 21,596 39,767 61,363 - 1,332,556 229,541 1,562,097 - 4,148,701 498,066 4,646,767 - 86,383 159,072 245,455 - 59,634 77,106 136,740 - 1,573,258 2,392,340 3,965,598 - 10,724,005 582,721 11,306,726 - 12,443,280 3,211,239 15,654,519 - 16,591,981 3,709,305 20,301,286 - 63,821,317 388,914 64,210,231 - 15,712,104 25,366 15,737,470 - $ 79,533,421 $ 414,280 $ 79,947,701 $ - See accompanying notes to basic financial statements. 26 CITY OF SCHERTZ, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2016 Business -Type Activities - Enterprise Funds Water and Sewer Schertz System EMS Total OPERATING REVENUES Governmental A nternai Service Fund Fees Charged to Users $ 21,948,300 $ 5,921,223 $ 27,869,523 $ - Charges for Premiums - - - 2,238,559 Other Charges 55,494 - 55,494 - TOTAL OPERATING REVENUES 22,003,794 5,921,223 27,925,017 2,238,559 OPERATING EXPENSES Personnel Services 2,098,088 3,575,258 5,673,346 2,238,559 Contribution to Joint Ventures 2,160,309 - 2,160,309 - Water Purchase 2,904,693 - 2,904,693 - Garbage Contractor 4,164,287 - 4,164,287 - Sewage Treatment 3,640,960 - 3,640,960 - General and Administrative 2,113,023 453,822 2,566,845 - Contractual Services 156,524 109,454 265,978 - Supplies and Maintenance 365,603 543,208 908,811 - Depreciation 2,238,859 307,406 2,546,265 - TOTAL OPERATING EXPENSES 19,842,346 4,989,148 24,831,494 2,238,559 OPERATING INCOME (LOSS) 2,161,448 932,075 3,093,523 - NONOPERATING REVENUES (EXPENSES) Investment Earnings 101,828 814 102,642 - Lease Income 231,045 - 231,045 - Miscellaneous 119,007 1.72,169 291,176 - Interest Expense (402,384) (14,962) (417,346) - Amortization and Bond Issue Costs (24,381) - (24,381) - TOTAL NONOPERATING REVENUES (EXPENSES) 25,115 158,021 183,136 - INCOME BEFORE CONTRIBUTIONS AND TRANSFERS 2,186,563 1,090,096 3,276,659 - Transfers In (Out) 32,120 (61,331) (29,211) - Capital Contributions 2,831,126 - 2,831,126 - CHANGE IN NET POSITION 5,049,809 1,028,765 6,078,574 - NET POSITION AT BEGINNING OF YEAR 74,483,612 (614,485) 73,869,127 - NET POSITION AT YEAR END, (Deficit) $ 79,533,421 $ 414,280 $ 79,947,701 $ - See accompanying notes to basic financial statements. 27 CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2016 Cash Flows From Operating Activities: Cash Received From Customers and Users Cash Received from Interfund Services Cash Paid to Employees for Services Cash Paid to Supplier for Goods & Services Net Cash Provided (Used) by Operating Activities Cash Flows From Noncapital Financing Activities Cash Advances From/(To) Other Funds Net Cash Provided (Used) by Noncapital Financing Activities Cash Flows From Capital and Related Financing Activities: Acquisition and Construction of Capital Assets Interest Paid on Long -Term Debt Transfers from Other Funds for Projects Principal Paid on Long -Term Debt Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows From Investing Activities: Purchase of Investments Proceeds From Sale of Investments Payments from Leases Interest and Investment Earnings Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year: Cash and Cash Equivalents Restricted Cash and Cash Equivalents Cash and Cash Equivalents at End of Year: Cash and Cash Equivalents Restricted Cash and Cash Equivalents Governmental Business -Type Activities - Enterprise Funds Activities Water Internal and Sewer Schertz Service System EMS Total Fund $ 22,255,054 $ 5,143,407 $ 27,398,461 $ - - - - 2,238,559 (2,006,979) (3,405,308) (5,412,287) (2,238,559) (15,266,110) (1,142,512) (16,408,622) - 4,981,965 595,587 5,577,552 269,373 (191,778) 77,595 269,373 (191,778) 77,595 - (818,551) (900,743) (1,719,294) (399,534) (15,648) (415,182) 32,120 - 32,120 (1,189,756) (259,541) (1,449,297) (2,375,721) (1,175,932) (3,551,653) (2,348,473) - (2,348,473) - - 794,029 794,029 231,045 - 231,045 - 101,367 814 102,181 - (2,016,061) 794,843 (1,221,218) - 859,556 22,720 882,276 - 1,216,648 - 1,216,648 - 2,162,967 - 2,162,967 - 3,379,615 - 3,379,615 - 1,779,941 22,720 1,802,661 - 2,459,230 - 2,459,230 - $ 4,239,171 $ 22,720 $ 4,261,891 $ - See accompanying notes to basic financial statements. 28 CITY OF SCHERTZ, TEXAS STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS (CONTINUED) FOR THE YEAR ENDED SEPTEMBER 30, 2016 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating Income Revenues from Other Sources Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities: Depreciation Decrease (Increase) in Assets: Accounts Receivable (net) Prepaid Expenses Inventory Deferred Pension Outflows Increase (Decrease) in Liabilities: Accounts Payable Accrued Liabilities Customer Deposits Unearned Revenue Compensated Absences Net Pension Liability Deferred Pension Inflows Net Other Post - employment Benefit Payable Net Cash Provided (Used) by Operating Activities Noncash Capital and Related Financing Transactions: Developer Contributions of Capital Assets See accompanying notes to basic financial statements. Business -Type Activities - Enterprise Funds Water and Sewer Schertz System EMS Total Governmental Activities Internal Service Fund $ 2,161,448 $ 932,075 $ 3,093,523 $ - 119,007 172,169 291,176 - 2,238,859 307,406 2,546,265 - 80,423 (949,984) (869,561) - 332,811 (17,377) 315,434 - (13,964) 78,163 64,199 - (181,266) (296,075) (477,341) (79,558) (96,815) (176,373) - 7,539 14,883 22,422 - 47,154 - 47,154 - 4,676 - 4,676 - 5,148 42,545 47,693 - 251,047 408,333 659,380 (9,856) (14,789) (24,645) - 18,497 15,053 33,550 - $ 4,981,965 $ 595,587 $ 5,577,552 $ - $ 2,831,126 $ - $ - $ - 0 NOTES TO BASIC FINANCIAL STATEMENTS iff CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Schertz is a municipal corporation governed by an elected mayor and five- 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 blended component units: 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. For financial reporting purposes, the SEDC is reported as if it were part of the City's operations because its purpose is to benefit the citizens of the City. Complete financial statements for the Schertz Economic Development Corporation may be obtained from City Hal I. Parks and Recreation Foundation — The Corporation was organized to improve and expand the community parks, trails, venues, and recreational programs providing fun leisure and healthy activities. The Foundation's governing board is comprised of Schertz residents and employees of the City, the accounting records are maintained by the finance department, cash is held by the City and the City provides financing for the Foundation. In addition, the City includes the Foundation as part of the City budget process. The Foundation qualifies as a blended component unit as it provides services entirely to the City and its citizens. Separate financials are not issued for the Parks and Recreation Foundation. 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. 1. 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. 31. CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 3. Cibolo Creek Municipal Authority (COMA) — was created in 1971 and provides regional wastewater services to the area northeast of San Antonio. The City and CCMC entered into a joint project to develop a new treatment facility that will currently only serve the City. The project will have excess capacity to serve other users in the future. The City is solely responsible for funding the project until other users need capacity. 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. IN CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) 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 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 Capital Proiects Fund accounts for financial resources to be used for the acquisition and construction of major capital facilities and is principally financed by the sale of bonds or certificates of obligation and grants. Economic Development Corporation collects sales taxes to support business development and expansion within the City. Nonmaior Funds include Special Revenue funds (other than major projects and grants). The government reports the following major proprietary 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. Internal Service Fund accounts for the City's group medical insurance program. 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. Eliminations 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. 33 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus. Basis of Accounting, and Financial Statement Presentation (Continued 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 Eauivalents 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. 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. The fair value of the City's position in each pool is the same as the fair value of the pool shares. F. Receivables and Payables Activities between the funds that are representative of interfund 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 receivable 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 I 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. 34 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Inventories and Prepaid Items 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. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both governmental -wide and fund financial statements and in the fund financial statements are offset by a nonspendable fund balance which indicates they do not represent "available spendable resources ". 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 they are maintained in separate bank accounts and 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 are valued at their estimated fair market value at the date of donation. 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. Interest incurred during construction will not be capitalized in the governmental activities on the government -wide financial statements; however capitalization of interest is required for business -type activities. There was no capitalized interest during the current fiscal year. Capital assets are depreciated over their useful lives on a straight -line basis as follows: Assets Useful Lives (Years) Buildings and Improvements 10-50 Machinery, Equipment, and Vehicles 2-20 Infrastructure 15-30 35 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) J. Deferred Inflows /Outflows of Resources A deferred outflow of resources is a consumption of net position by the government that is applicable to a future reporting period while a deferred inflow of resources is an acquisition of net position. These items are presented in separate sections following assets (deferred outflows) or liabilities (deferred inflows) on the statement of net position. 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. 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. M. 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 effective interest 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. N. Fund Equity 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. 36 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) N. Fund Equity (Continued) 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. Unassigned — Represents the residual balance that may be spent on any other purpose of the City. 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. O. 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 assets are reported as restricted when there are limitations imposed by creditors, grantors, or laws or regulations of other governments. P. 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. Q. Budgetary Information Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except the library grant special revenue fund, police department forfeiture special revenue fund and the capital projects fund, which adopts project- length budgets. R. Reclassifications Certain reclassifications have been made in the presentation of the September 30, 2016 financial statements. All comparative information for prior periods has been reclassified to match the new presentation. The changes in presentation had no impact on the changes in net position or fund balance. 37 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS The City's operating deposits are held at one institution. The institution provides a combination of pledged collateral and FDIC insurance to completely collateralize the City's deposits. As of September 30, 2016, the City had the following pooled investment funds: 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, 2016, 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. 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, 2016, 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. M., Weighted Average Fair Maturity Investment Type Value in Days LOGIC $ 8,853,116 45 Lone Star Investment Pool 19,819,554 51 Texas CLASS 19,594,965 71 Schertz Bank & Trust - Certificates of Deposit 3,130,648 86 Capital One - U.S. Agency Securities 3,123,133 672 Total $ 54,521,416 95 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, 2016, 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. 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, 2016, 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. M., CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 3 - FAIR VALUE MEASUREMENT The City 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 other observable inputs; Level 3 inputs are significant unobservable inputs. As of September 30, 2016, the City's recurring fair value measurement assets consist of Fixed Income U.S. Agency Securities. These investments are valued using prices quoted in active markets for those securities. The following table summarizes the assets for which fair values are determined on a recurring basis as of September 30, 2016: Quoted Prices in Significant Significant Active Markets for Observable Unobservable Identical Assets Inputs Inputs Investment Type (Level 1) (Level 2) (Level 3) Fair Value Fixed Income Securities $ 3,123,133 $ - $ - $ 3,123,133 Total $ 3,123,133 $ - $ - $ 3,123,133 NOTE 4 - PROPERTY TAX 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 I are turned over to attorneys for collection action. The total taxable value as of October 1, 2015, . upon which the fiscal 2016 . levy was based, was $3,375,850,131 (i.e., market value less exemptions). The estimated market value was $3,773,282,685 making the taxable value 89% of the estimated market value. 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 $1.00 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, 2016, was $0.4911 per $100 of assessed value, which means that the City has a tax margin of $2.0089 for each $100 value and could increase its annual tax levy by approximately $67,817,453 based upon the present assessed valuation before the limit is reached. 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 eight percent (8 %) of the previous year's effective tax rate. 39 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 4 - PROPERTY TAX (Continued) 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. NOTE 5 - RECEIVABLES Receivables as September 30, 2016 for the government's individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: Receivables: Property Taxes Sales Taxes Occupancy Taxes Franchise Taxes Customers Court Fines Grants Other Gross Receivables Less: Allowance for Uncollectibles Net Total Receivables 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. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of unearned/ unavailable revenue and unavailable revenue reported in the governmental funds were as follows: Unavailable General Fund Delinquent Property Taxes Receivable $ 122,470 Court Fines 1,907,618 Total General Fund 2,030,088 Debt Service Fund Delinquent Property Taxes Receivable 68,239 Total Debt Service Fund 68,239 Total Governmental Funds $ 2,098,327 40 Governmental Funds Proprietary Funds Capital Economic Debt Nonmajor Water and Schertz General Projects Development Service Funds Sewer Fund EMS $ 130,287 $ $ - $ 72,595 1,333,068 - 666,534 - - - - - - 33,241 - 500,415 - - - 41,535 - - - 2,295,816 20,273,033 4,687,022 - - - - - 18,781 - - - - - 7,949 - 15,368 - 105,021 6,692,327 18,781 674,483 72,595 48,609 2,295,816 20,378,054 2,787,221 - - 4,356 - 70,794 18,181,235 _$3 905,106 $ 18,781 $ 674,483 $ 68,239 $ 48,609 $ 2,225,022 $ 2,196,819 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. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of unearned/ unavailable revenue and unavailable revenue reported in the governmental funds were as follows: Unavailable General Fund Delinquent Property Taxes Receivable $ 122,470 Court Fines 1,907,618 Total General Fund 2,030,088 Debt Service Fund Delinquent Property Taxes Receivable 68,239 Total Debt Service Fund 68,239 Total Governmental Funds $ 2,098,327 40 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 The composition of interfund balances as of September 30, 2016 is as follows: Due From Due To Amount Purpose Capital Projects Fund Capital Recovery - Water $ 116,040 Structured funding for Waterline Project The following schedule briefly summarizes the City's transfer activity for the year ending September 30, 2016: Transfer From Transfer To Amount Purpose General Nonmajor Governmental 3,835 Supplement historical committee Water & Sewer General 1,664 Supplement historical committee EMS General 1,331 Supplement historical committee General Capital Projects 212,268 Supplement capital purchases EMS Capital Projects 60,000 Supplement capital purchases Nonmajor Governmental Nonmajor Governmental 48,000 Hotel tax support of parks and recreation Economic Development Debt Service 356,119 Pledge in support of debt service Economic Development Capital Projects 1.80,342 Pledge in support of capital projects Capital Projects General 22 Close out capital projects fund Capital Projects Water & Sewer 33,784 Supplement water capital projects funding NOTE 7 - CAPITAL ASSETS Capital asset activity for the year ended September 30, 2016 was as follows: Governmental Activities: Capital Assets, Not Being Depreciated: Land Construction in Progress Total Capital Assets Not Being Depreciated Capital Assets, Being Depreciated: Buildings and Improvements Machinery, Equipment, and Vehicles Streets and Infrastructure Total Capital Assets Being Depreciated Accumulated Depreciation: Buildings and Improvements Machinery, Equipment, and Vehicles Streets and Infrastructure Total Accumulated Depreciation Total Capital Assets Being Depreciated, Net Governmental Activities Capital Assets, Net Beginning Ending Balance Increases Deletions Transfers Balance $ 7,499,108 $ $ - $ - $ 7,499,108 5,880,125 9,554,030 - (5,602,022) 9,832,153 13,379,233 9,554,050 (5,602,022) 17,331,261 39,307,995 - 4,299,417 43,607,412 8,407,375 632,749 (478,069) 720,012 9,282,067 94,102,513 5,317,942 582,593 100,003,048 141,817,883 5,950,691 (478,069) 5,602,022 152,892,527 (9,637,090) (1,106,603) - - (10,743,693) (4,885,699) (829,521) 457,819 - (5,257,401) (26,035,056) (3,077,980) - - (29,113,036) (40,557,845) (5,014,104) 457,819 - (45,114,130) 101,260,038 936,587 (20,250) 5,602,022 107,778,397 $ 114,639,271 $ 10,490,637 $ (20,250) $ $ 125,109,658 41. CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 7 - CAPITAL ASSETS (Continued) Capital asset activity for the year ended September 30, 2016 was as follows: Business -Type Activities: Capital Assets, Not Being Depreciated: Land Water Rights Construction in Progress Total Assets Not Being Depreciated Capital Assets, Being Depreciated.• Buildings and Improvements Machinery, Equipment and Vehicles Infrastructure Total Capital Assets Being Depreciated Accumulated Depreciation. Buildings and Improvements Machinery, Equipment, and Vehicles Infrastructure Total Accumulated Depreciation Total Capital Assets Being Depreciated, Net Business -Type Activities Capital Assets, Net Beginning Balance Increases $ 1,354,138 $ - 70,245 - 2,964,135 691,712 4,388,518 691,712 Ending Deletions Transfers Balance $ $ $ 1,354,138 70,245 (974,164) 2,681,683 (974,164) 4,106,066 4,660,001 - 4,660,001 4,470,642 1,012,046 (387,364) - 5,095,324 82,119,240 2,797,427 974,164 85,890,831 91,249,883 3,809,473 (387,364) 974,164 95,646,156 (1,965,786) (260,871) - - (2,226,657) (2,341,978) (598,078) 436,600 (2,503,456) (22,311,429) (1,687,316) - (23,998,745) (26,619,193) (2,546,265) 436,600 (28,728,858) 64,630,690 1,263,208 49,236 974,164 66,917,298 $ 69,019,208 $ 1,954,920 $ 49,236 $ $ 71,023,364 Depreciation expense was charged to functions /programs of the primary government as follows: Governmental Activities: General Government Public Safety Public Environment Parks and Recreation Cultural Health Administration Total Depreciation Expense - Governmental Activities Business -Type Activities: Water and Sewer System EMS Total Depreciation Expense - Business Type Activities 42 $ 673,942 660,326 3,111,409 410,724 58,617 72,663 26,423 $ 5,014,104 $ 2,238,859 307,406 $ 2,546,265 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 The City has agreements with several telecommunication companies to place cellular towers on City water towers. The following schedule represents the future minimum lease payments. Fiscal Year Ending September 30, Total 2017 $ 229,096 2018 238,260 2019 250,173 2020 262,681 2021 275,816 2022 -2026 1,590,260 2026 -2031 757,721 $ 3,604,007 NOTE 9 - CAPITAL LEASE In 2014, the City entered into two lease agreements qualifying as capital leases for accounting purposes based on a bargain purchase option. Therefore, capital assets and a related capital lease obligation have been recorded at the present value of the future minimum lease payments at the inception date. The assets acquired through capital lease are reported in capital assets with the following accumulated depreciation at September 30, 2016: Assets: Equipment Less Accumulated Depreciation Total Future minimum lease payments are as follows: Year Ending September 30, 2017 2018 2019 Total Payments Less: Amount Representing Interest Present Value of Minimum Lease Payments 43 Governmental Activities $ 133,715 (26,744) $ 106,971 Governmental Activities $ 36,230 24,153 60,383 (2,062) $ 58,321 Business -type Activities $ 347,705 (193,565) $ 154,140 Business -type Activities $ 70,041 70,041 23,347 163,429 (1,167) $ 162,262 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 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 capital leases. These debt obligations are secured by primarily 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. In November 2015, the City issued $4,185,000 in General Obligation Refunding Bonds Series 2015 to advance refund a portion of the General Obligation Bonds Series 2006. The bonds were called on February 1, 2016. The refunding saved the City a total of $360,573 with a net present value of $358,349. Future ad valorem taxes will be used to service this debt. A summary of the terms of general obligation bonds and combination of tax and revenue certificates of obligation outstanding at September 30, 2016, follows: Total Governmental Long -Term Obligations 44 60,J2S5,000 Issue Amount Maturity Rate Balance Primary Govern ment General Obligation Bonds 2006 Series $ 15,000,000 2031 4.0%-5.25% $ - 2007 Series 6,000,000 2027 4.07% 3,775,000 2008 Series 9,900,000 2028 4.13% 6,970,000 2009 Series 9,500,000 2033 2.0%-5.50% 6,015,000 2010 . Series, Refunding 2,865,000 2021 2.0%-4.0% 1,500,000 2011 Series 8,250,000 2036 3.0%-6.0% 7,305,000 2011A Series, Refunding 6,745,000 2024 2.33% 4,705,000 2012 Series 7,625,000 2032 2.00% 6,440,000 2014 Series, Refunding 8,450,000 2030 2.0 % -4.0% 8,300,000 2015 Series, Refunding 4,185,000 2031 2.0% -3.25% 4,105,000 2016 Series 5,880,000 2036 2.0 % -4.0% 5,880,000 Tax Notes 2013 Notes 835,000 2018 0.7%-1.7% 340,000 2013A Notes 800,000 2018 1.30% 325,000 2015 Notes 245,000 2021 1.75% 180,000 2015A Notes 1,020,000 2023 1.54% 895,000 Certificates of Obligation 2007 Series CIB 2 438,900 2016 4.01% - 2007 Series CIB 4 569,500 2016 4.01% - 2016 Series A 2,375,000 2036 2.0%-4.0% 2,375,000 2016 Series B 1,475,000 2036 3.0% -3.75% 1,475,000 Total Governmental Long -Term Obligations 44 60,J2S5,000 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 10 - LONG -TERM DEBT (Continued) Changes in long -term debt for the year ending September 30, 2016 are as follows: Governmental Activities: General Obligation Bonds Unamortized Premium General Obligation Refunding Bonds Unamortized Premium Certificates of Obligation Unamortized Premium Tax Notes Capital Lease Compensated Absences Total Governmental Activities Business -Type Activities: General Obligation Refunding Bonds Unamortized Premium Certificates of Obligation Unamortized Premium Tax Notes Capital Lease Compensated Absences Payable Total Business -Type Activities Balance Issue Amount Maturity Rate Balance Primary Government (Continued) Additions Reductions 91301201.6 One Year General Obligation Bonds $ 5,880,000 $ (6,310,000) $ 36,385,000 $ 2,250,000 2011 Series, Refunding $ 2,675,000 2021 2.0%-3.0% $ 1,230,000 2013 Series, Refunding 2,130,000 2025 2.58% 1,780,000 Certificates of Obligation 83,656 (58,650) 696,096 58,650 2007 Series CIB 1 6,600,000 2026 4.01% 3,960,000 2007 Series CIB 2 226,100 2016 4.01% - 2007 Series CIB 4 280,500 2016 4.01% - 2013 Series 4,965,000 2033 2.0 % -4.0% 4,260,000 Tax Notes 276,938 (186,901) 1,022,543 204,509 2015 Notes 1,880,000 2021 1.75% 1,360,000 Total Business -Type Long -Term Obligations $ 12,590,000 Changes in long -term debt for the year ending September 30, 2016 are as follows: Governmental Activities: General Obligation Bonds Unamortized Premium General Obligation Refunding Bonds Unamortized Premium Certificates of Obligation Unamortized Premium Tax Notes Capital Lease Compensated Absences Total Governmental Activities Business -Type Activities: General Obligation Refunding Bonds Unamortized Premium Certificates of Obligation Unamortized Premium Tax Notes Capital Lease Compensated Absences Payable Total Business -Type Activities Balance - $ (475,000) $ 3,010,000 Balance Due Within 9/30/2015 Additions Reductions 91301201.6 One Year $ 36,815,000 $ 5,880,000 $ (6,310,000) $ 36,385,000 $ 2,250,000 439,038 288,682 (66,544) 661,176 36,808 15,485,000 4,185,000 (1,060,000) 18,610,000 1,455,000 671,090 83,656 (58,650) 696,096 58,650 277,801 3,850,000 (277,801) 3,850,000 225,000 - 218,094 (10,905) 207,189 10,905 1,210,000 1,020,000 (490,000) 1,740,000 510,000 91,495 - (33,174) 58,321 33,174 932,506 276,938 (186,901) 1,022,543 204,509 $ 55,921,930 $ 15,802,370 $ (8,493,975) $ 63,230,325 $ 4,784,046 $ 3,485,000 $ - $ (475,000) $ 3,010,000 $ 480,000 5,564 - (969) 4,595 969 8,837,200 - (617,200) 8,220,000 710,000 1.18,553 - (6,587) 111,966 6,587 1,640,000 - (280,000) 1,360,000 295,000 231,803 - (69,541) 162,262 69,541 259,125 99,518 (51,825) 306,818 61,363 $ 14,577,245 $ 99,518 $ (1,501,122) $ 13,175,641 $ 1,623,460 45 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 10 - LONG -TERM DEBT (Continued) Annual debt service requirements of bonded debt as of September 30, 2016, are as follows: NOTE 11 - RETIREMENT PLAN Plan Description The City of Schertz participates as one of 866 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 comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com. All eligible employees of the City are required to participate in TMRS retirement system 46 Governmental Activities September 30, Principal Interest Total 2017 $ 4,440,000 $ 2,242,407 $ 6,682,407 2018 4,340,000 2,094,858 6,434,858 2019 3,780,000 1,948,387 5,728,387 2020 3,910,000 1,798,162 5,708,162 2021 3,960,000 1,633,954 5,593,954 2022 -2026 17,865,000 6,140,211 24,005,211 2027 -2031 15,505,000 3,037,504 18,542,504 2032 -2036 6,785,000 561,773 7,346,773 Total $ 60,585,000 $ 19,457,256 $ 80,042,256 Business -Type Activities September 30, Principal Interest Total 2017 $ 1,485,000 $ 385,036 $ 1,870,036 2018 1,435,000 348,296 1,783,296 2019 1,475,000 311,233 1,786,233 2020 1,510,000 271,502 1,781,502 2021 1,390,000 228,459 1,618,459 2022 -2026 3,845,000 675,482 4,520,482 2027 -2031 995,000 193,500 1,1.88,500 2032 -2036 455,000 1.8,300 473,300 Total $ 1.2,590,000 $ 2,431,808 $ 15,021,808 NOTE 11 - RETIREMENT PLAN Plan Description The City of Schertz participates as one of 866 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 comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com. All eligible employees of the City are required to participate in TMRS retirement system 46 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) Texas Municipal Retirement System (Continued) 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. 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. At the December 31, 2015 valuation and measurement date, the following employees were covered by the benefit terms: Inactive Employees or Beneficiaries Currently Receiving Benefits Inactive Employees Entitled to but Not Yet Receiving Benefits Active employees Contributions 2014 2015 67 79 133 138 302 312 502 529 The contribution rates for employees in TMRS are either 5 %, 6 %, or 7% of employee gross earnings, 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 actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. For the year ending September 30, 2016, 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 15.94% and 16.25% in calendar years 2015 and 2016, respectively. The City's contributions to TMRS for the year ended September 30, 2016 were $2,592,593 and equaled the required contribution. Net Pension Liability The City's Net Pension Liability (NPL) was measured as of December 31, 2015, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. 47 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) Texas Municipal Retirement System (Continued) Actuarial Assumptions The Total Pension Liability in the December 31, 2015 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Overall Payroll Growth 3.0% per year Investment Rate of Return* 6.75% * Presented net of pension plan investment expense, including inflation Salary increases were based on a service- related table. Mortality rates for active members, retirees, and beneficiaries were based on the gender - distinct RP2000 Combined Health Mortality Table, with male rates multiplied by 109% and female rates multiplied by 103 %. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements. For disabled annuitants, the gender- distinct RP2000 Disabled Retiree Mortality Tables with Blue Collar adjustment are used with males rates multiplied by 1.09% and female rates multiplied by 103% with a 3 -year set - forward for both males and females. IN addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements subject to the 3% floor. Actuarial assumptions used in the December 31, 2015 valuation were based on the results of actuarial experience studies. The experience study in TMRS was for the period December 31, 2010 through December 31, 2014. Healthy post - retirement mortality rates and annuity purchase rates were updated based on a Mortality Experience Investigation Study covering 2009 through 2011, and dated December 31, 2013. These assumptions were first used in the December 31, 2013 valuation, along with a change to the Entry Age Normal (EAN) actuarial cost method. Assumptions are reviewed annually. No additional changes were made for the 2014 valuation. After the Asset Allocation Study analysis and experience investigation study, the Board amended the long -term expected rate of return on pension plan investments from 7% to 6.75 %. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income, in order 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 using a building -block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long -term expected rate of return by weighting the expected future rates of return by the target asset allocation percentage and by adding the expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive). At its meeting on July 30, 2015, the TMRS Board approved a new portfolio target allocation. 48 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) Texas Municipal Retirement System (Continued) Actuarial Assumptions (Continued) The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table: Asset Class Domestic Equity International Equity Core Fixed Income Non -Core Fixed Income Real Return Real Estate Absolute Return Private Equity Discount Rate Target Allocation 17.50% 17.50% 20.00% 10.00% 10.00% 10.00% 10.00% 5.00% 100.00% Long -Term Expected Real Rate of Return (Arithmetic) 4.55% 6.10% 1.00% 3.65% 4.03% 5.00% 4.00% 8.00% 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. 49 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) Texas Municipal Retirement System (Continued) Changes in the Net Pension Liability The below schedule presents the changes in the Net Pension Liability as of December 31, 2015: Balance at December 31, 2014 Changes for the year: Service Cost Interest Change of Benefit Terms Difference Between Expected and Actual Experience Changes of Assumptions Contributions - Employer Contributions - Employee Net Investment Income Benefit Payments, Including Refunds of Employee Contributions Administrative Expense Other Changes Net Changes Total Pension Plan Fiduciary Net Pension Liability Net Position Liability $ 50,229,051 $ 36,412,844 $ 13,816,207 2,724,337 - 2,724,337 3,556,428 - 3,556,428 120,434 - 120,434 59,193 - 59,193 - 2,542,565 (2,542,565) 1,095,260 (1,095,260) 53,742 (53,742) (1,570,211) (1,570,211) - (32,727) 32,727 - (1,616) 1,616 4,890,181 2,087,013 2,803,168 Balance at December 31, 2015 $ 55,119,232 $ 38 499 857 $ 16,619 375 2014 2015 Plan Fiduciary Net Position as a Percentage of Total Pension Liability 72.49% 69.85% Covered Employee Payroll $ 15,389,154 $ 15,648,114 Net Pension Liability as a Percentage of Covered Payroll 89.48% 106.21% 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: Net Pension Liability Discount Rate 5.75% $ 26,212,732 50 Discount Rate Discount Rate 6.75% 7.75% $ 16,619,375 $ 8,933,582 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) Texas Municipal Retirement System � (Continued) Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately - issued TMRS financial report. That report may be obtained on the Internet at www.tmrs.com. Pension Expense and Deferred Outflows /Inflows of Resources Related to Pensions For the year ended September 30, 2016, the City recognized pension expense of $3,293,595. Also as of September 30, 2016, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Differences between Expected and Actual Economic Experience Changes in Actuarial Assumptions Differences Between Projected and Actual Investment Earnings Contributions Subsequent to the Measurement Date Deferred Deferred Outflows of Inflows of Resources Resources $ 16,907 $ - 49,441 - 2,242,714 - 1,851,333 - $ 4,160,395 $ - Deferred outflows of resources in the amount of $1,851,333 is related to pensions resulting from contributions subsequent to the measurement date, and will be recognized as a reduction of the net pension . liability for the year ending September 30, 2016. 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 December 31, 2016 $ 591,520 2017 591,520 2018 591,520 2019 509,326 2020 23,107 Thereafter 2,069 $ 2,309,062 C. Other Post - Employment Benefits The City also participates in the cost sharing multiple- employer defined benefit group -term life insurance plan operated by TMRS known as Supplemental Death Benefits Fund (SDBF). The City elected, by ordinance, to provide group -term life insurance coverage to both current and retired employees. The City 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. 51. CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 11 - RETIREMENT PLAN (Continued) C. Other Post - Employment Benefits (Continued) 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); retired employees are insured for $7,500; this coverage is an "other postemployment benefit," or OPEB. The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. 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 pre -fund retiree life insurance during the employees' entire careers. The City's contributions to the TMRS SDBF for the years ended 2016, 2015, and 2014 were $20,324, $21,681, and $20,815, respectively, which equaled the required contributions each year. NOTE 12 — RETIREE HEALTH INSURANCE PLAN A. Plan Description The City provides another post - employment benefit to eligible retirees of the City whereby they can stay on the City's health insurance plan by paying the full premium. B. Contributions The City's annual other post - employment benefits (OPEB) cost is calculated based on the annual required contribution (ARC) of the employer, an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of accrual that, if paid on an ongoing basis, is projected to cover the normal cost each year and to amortize any unfunded actuarial liabilities (or funding excesses) over a period not to exceed thirty years. The City's annual OPEB cost for the fiscal year ending September 30, 2016 is as follows: Annual Required Contribution Interest on OPEB obligation Adjustment to ARC Annual OPEB cost Contributions Increase in net OPEB obligation Beginning Net OPEB Obligation Ending Net OPEB Obligation 52 $ 136,112 17,223 ( 16,778) 136,557 (23,519) 113,038 430,580 $ 543,618 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 12 — RETIREE HEALTH INSURANCE PLAN (Continued) B. Contributions (Continued) The City's annual OPEB cost, the amount contributed by the employer, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for fiscal year ending September 30, 2016 and the preceding two fiscal years were as follows: September 30, Cost 2016 $ 136,557 2015 81,159 2014 79,51.3 Contributions Contributed 23,519 17.2% 15,485 19.1% 13,645 17.2% Obligation $ 543,618 430,580 364,906 The Projected Unit Credit Cost Method is used to calculate the actuarial required contribution (ARC) for the City's retiree health care plan. Using the plan benefits, the present health premiums and a set of actuarial assumptions, the anticipated future payments are projected. The actuarial cost method then provides for a systematic funding for these anticipated payments. The yearly ARC is computed to cover the cost of benefits being earned by covered members as well as to amortize a portion of the unfunded accrued liability. Projections of health benefits are based on the plan as understood by the City and include the types of benefits in force at the valuation date and the pattern of sharing benefit costs between the City and the City's employees to that point. Actuarial calculations reflect a long -term perspective and employ methods and assumptions that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets. Significant methods and assumptions were as follows: Inflation Rate 2.5% Investment Rate of Return 4.0 %, net of expenses Actuarial Cost Method Projected Unit of Credit Amortization Method Level as a percent of payroll Amortization Period 30 -year open period Payroll Growth 3.0% Medical Trend Initial rate of 7.50°/x, declining to an ultimate rate of 4.25% after 15 years Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events in the future. Amounts determined regarding the funded status and the annual required contributions of the City's retiree health care plan are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. The required schedule of funding progress presented as required supplementary information provides multiyear trend information that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. The funded status as of December 31, 2015, the most recent actuarial valuation date, is as follows: Actuarial Actuarial Value Valuation Date of Assets 12/31 /2015 Actuarial Accrued Liability (AAL) Funded Ratio $ 1,055,757 0.0% 53 UAAL as a Unfunded Percentage of AAL (UAAL) Covered Payroll Covered Payroll $ 1,055,757 $ 14,356,845 7.4% CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 13 - 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. Contributions to the corporation are reflected as "operating expenses" in the water and sewer fund and totaled $1,410,309 for the year ended September 30, 2016. 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. Following is a summary of financial data as reported in the Corporation's audited financial statements dated September 30, 2015: ASSETS: Current Assets $ 16,110,100 Restricted Cash and Cash Equivalents 7,690,087 Property, Plant & Equipment (net) 93,153,345 Other Assets 194,208 TOTAL ASSETS 117,147,740 Deferred Charges on Refunding 2,681,612 LIABILITIES: Current Liabilities 6,047,766 Revenue Bonds (Less Current Maturities) 103,363,928 TOTAL LIABILITIES 109,411,694 NET POSITION: Net Investment in Capital Assets (4,454,571) Restricted 5,043,721 Unrestricted 9,828,508 TOTAL NET POSITION $ 10,417,658 The Corporation had net revenue bonds outstanding in the amount of $103,363,928 (as of September 30, 2015) 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. 54 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 13 - JOINT VENTURES (Continued) Cibolo Valley Local Government Corporation The Cibolo Valley Local Government Corporation (CVLGC) is a public nonprofit corporation incorporated in March 2012 to assist and act on behalf of the cities of Schertz, and Cibolo to obtain additional water sources. 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. Contributions to the corporation are reflected as "operating expenses" in the water and sewer fund. Separate financial statements for the CVLGC 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 Cibolo, for operating deficits and long -term debt of CVLGC. Following is a summary of financial data as reported in the Corporation's audited financial statements dated September 30, 2015: ASSETS: Current Assets $ 405,434 Noncurrent Assets 375,671 TOTAL ASSETS 781,105 LIABILITIES: Current Liabilities 29,187 TOTAL LIABILITIES 29,187 NET POSITION: Net Investment in Capital Assets 375,671 Unrestricted 376,247 TOTAL NET POSITION $ 751,918 Cibolo Creek Municipal Authority Cibolo Creek Municipal Authority (CCMA) provides sewage treatment for the area in and around the City. CCMA has agreed 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 City agreed to enter into a regional wastewater treatment contract in September 2014. CCMA will issue bonds to finance the project and the City has agreed to make payments to CCMA to cover operation expenses, maintenance expenses, and debt service. The City is the sole member at this time, so it is responsible for 100% of the project costs. Should other members join, the City's share of the costs would be reduced. 55 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 13 - JOINT VENTURES (Continued) Cibolo Creek Municipal Authority (Continued) In September 2014, CCMA issued bonds for the project in the amount of $6,950,000 with debt service requirements as follows: Fiscal Year Ending Total September 30, Principal 2017 $ 150,000 2018 . 150,000 2019 155,000 2020 160,000 2021 160,000 2022 -2026 875,000 2027 -2031 1,050,000 2032 -2036 1,280,000 2037 -2041 1,610,000 2042 -2044 1,140,000 $ 6,730,000 NOTE 14 - COMMITMENTS AND CONTINGENCIES Tax Increment Financing (the "Zone') Interest Total $ 263,250 $ 413,250 260,250 410,250 257,250 412,250 254,150 414,150 250,950 410,950 1,185,950 2,060,950 1,008,450 2,058,450 778,600 2,058,600 445,650 2,055,650 92,400 1,232,400 $ 4,796,900 $ 11,526,900 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 $32,877,000 of the total $45,000,000. The Zone has a statutory termination date of December 31, 2027. The TIRZ has collected $788,536 from taxing entities (net of administrative reimbursements) and remitted $550,376 to the developer as of September 30, 2016. 380 Agreements To encourage economic growth, the City has entered into various 380 agreements with businesses in the City. These agreements involve rebates of future ad valorem taxes and or sales taxes. These agreements are rebates of future taxes, and should not have a significant impact on current tax base in future years. Once the terms of the 380 agreements expire, the tax base of the City will be increased to include these new businesses. 56 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 14 - COMMITMENTS AND CONTINGENCIES (Continued) Construction Commitments The City of Schertz has entered into commitments for various projects as follows: Primary Government: Governmental Activities: Lower Seguin Road Improvements Natatorium Project Soccer Fields Improvements FM 78 and Main Street Fire Station 3 FM 1103 Street Improvements Building Improvements Street Projects Total Governmental Commitments Business -Type Activities: Woman Hollering Wastewater Town Creek Sewer Project (Phase III) Corbett Ground Storage Tank & Pumps Corbett Elevated Water Tank Waterline at Maske Rd-FM 1518 Trainer Hale Road Distribution Main Total Business -Type Activities Total Estimated Future Commitments Litigation Estimated Project Expended to Estimated Future Cost to City Date Commitment $ 304,841 $ 263,598 $ 41,243 9,800,000 8,049,127 1,750,873 4,230,329 4,230,329 - 1,000,000 - 1,000,000 4,000,000 7,869 3,992,131 2,000,000 - 2,000,000 1,600,000 - 1,600,000 490,550 - 490,550 23,425,720 12,550,923 10,874,797 3,985,000 410,476 3,574,524 931,740 931,740 - 1,650,000 930 1,649,070 2,981,552 246,159 2,735,393 367,735 366,174 1,561 500,000 - 500,000 10,416,027 1,955,479 8,460,548 $ 33,841,747 $ 14,506,401 $ 19,335,346 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. 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. Annual contributions for the year ended September 30, 2016 were $415,213 for property and casualty and workers compensation coverage. There were no significant increases or decreases in coverage from fiscal year 2015. . 57 CITY OF SCHERTZ, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) SEPTEMBER 30, 2016 NOTE 15 - SUBSEQUENT EVENTS Subsequent to year end, the City approved an interlocal agreement between the City of Schertz and the City of Seguin to obtain funding for the expansion of the Schertz- Seguin Local Government Corporation's second water well field. The Cities obtained funding through the SWIRFT program in the total amount of $66,500,000. The funding comprised of a bond designated as the "Schertz /Seguin Local Government Corporation Contract Revenue Bonds, New Series 2016" in the amount of $43,670,000 and a TWDB participation loan of $22,830,000. The City entered into an agreement with A.U.C. Group LOP for the lease of a pre - packaged sewer treatment plant to expand waste water capacity at the Women Hollering Treatment Plant. The fiscal impact will be a total two year cost of $517,000. NOTE 16 — RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS GASB issued Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and Statement No. 77, Tax Abatement Disclosures. When they become effective, application of these standards may restate portions of these financial statements. 58 \ I - CIT -% S }� a REQUIRED SUPPLEMENTARY INFORMATION 59 CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL FUND YEAR ENDED SEPTEMBER 30, 2016 Variance With Public Safety Police Department 6,211,375 6,282,876 2016 Final Budget - Fire Department Budgeted Amounts Actual Positive 218,491 Original Final Amounts (Negative) REVENUES Marshal Service 755,483 755,483 731,166 Taxes $ 18,411,441 $ 18,471,441 $ 18,850,031 $ 378,590 Permits and Fees 1,333,999 1,333,999 1,234,048 (99,951) Service Fees 1,559,462 1,559,462 1,610,940 51,478 Fines and Fees 1,433,051 1,433,051 1,343,236 (89,815) Intergovernmental 234,000 234,000 293,727 59,727 Investment Earnings 11,600 11,600 58,724 47,124 Miscellaneous 556,956 556,956 599,791 42,835 TOTAL REVENUES 23,540,509 23,600,509 23,990,497 389,988 EXPENDITURES General Government. Council 105,175 121,351 107,091 14,260 City Manager 877,263 855,432 831,754 23,678 Municipal Court 404,449 404,449 346,685 57,764 311 Customer Relations 117,120 117,120 109,464 7,656 Planning & Zoning 171,607 171,607 158,327 13,280 Legal 285,000 129,401 130,364 (963) General Services 1,001,912 948,712 887,368 61,344 City Secretary 191,013 191,013 188,700 2,313 Nondepartmental 1,388,459 1,323,002 1,061,566 261,436 Community & Media Relations 310,116 310,116 294,498 15,618 Records Management 64,190 64,190 60,172 4,018 Schertz Magazine 400,215 400,215 366,697 33,518 Engineering 306,004 268,504 208,652 59,852 Geographic Information Systems 153,277 153,277 151,610 1,667 Citizens Assistance 192,000 240,847 237,816 3,031 Special Events 121,040 121,040 69,812 51,228 Total General Government 6,088,840 5,820,276 5,210,576 609,700 Public Safety Police Department 6,211,375 6,282,876 6,297,145 (14,269) Fire Department 3,720,308 3,806,830 3,588,339 218,491 Inspection 693,360 693,360 639,528 53,832 Marshal Service 755,483 755,483 731,166 24,317 Total Public Safety 11,380,526 11,538,549 11,256,178 282,371 Public Environment: Streets 1,171,397 1,186,397 1,072,952 113,445 Total Public Environment $ 1,171,397 $ 1,186,397 $ 1,072,952 $ 113,445 60 CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL) GENERAL FUND (CONTINUED YEAR ENDED SEPTEMBER 30, 2016 EXPENDITURES (Continued) Parks and Recreation: Parks Pools Community /Civic Center Total Parks and Recreation Cultural: Library Total Cultural Health: Animal Control Total Health Administration: Information Technology Human Resources Finance Purchasing & Asset Management Building Maintenance Fleet Service Interfund Charges Total Administration TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers In Transfers Out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCE 11(11011aC1! \lF1►[a=1111[" 16,1611101 [!1 Budgeted Amounts Original Final 2016 Actual Amounts Variance With Final Budget - Positive (Negative) $ 980,202 $ 980,202 $ 919,591 $ 60,611 258,078 258,078 219,224 38,854 150,560 150,560 133,485 17,075 1,388, 840 1,3 88,840 1,272,300 116,540 877,288 877,288 843,643 33,645 877,288 877,288 843,643 33,645 568,190 598,190 536,235 61,955 568,190 598,190 536,235 61,955 1,561,459 1,563,459 1,275,822 287,637 408,203 408,203 380,470 27,733 615,122 558,122 543,394 14,728 205,753 152,042 144,318 7,724 270,086 402,943 402,276 667 691,351 717,746 707,160 10,586 (1,680,178) (1,680,178) (1,680,202) 24 2,071,796 2,1.22,337 1,773,238 349,099 23,546,877 23,531,877 21,965,122 1,566,755 (6,368) 68,632 2,025,375 1,956,743 470,788 470,788 3,01.9 (467,769) (75,960) (135,960) (216,103) (80,143) 394,828 334,828 (213,084) (547,912) 388,460 403,460 1,812,291 1,408,831 9,616,487 9,616,487 9,616,487 FUND BALANCE - ENDING $10,004,947 $10,019,947 $ 11,428,778 $ 1,408,831 61. CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — BUDGET AND ACTUAL ECONOMIC DEVELOPMENT CORPORATION YEAR ENDED SEPTEMBER 30, 2016 REVENUES Taxes Investment Earnings TOTAL REVENUES EXPENDITURES Current: General Government Administration Debt Service: Principal Interest TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES Budgeted Amounts Original Final 2016 Actual Amounts Variance With Final Budget - Positive (Negative) $ 3,518,362 $ 3,518,362 $ 3,660,101 $ 141,739 10,200 10,200 52,546 42,346 3,528,562 3,528,562 3,712,647 184,085 1,219,675 1,220,123 286,943 933,180 911,473 911,025 322,596 588,429 155,000 155,000 155,000 - 6,216 6,216 6,215 1 2,292,364 2,292,364 770,754 1,521,610 1,236,198 1,236,198 2,941,893 1,705,695 OTHER FINANCING SOURCES (USES) Transfers Out (367,138) (367,138) (536,461) (169,323) TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCE FUND BALANCE - BEGINNING FUND BALANCE - ENDING (367,138) (367,138) (536,461) (169,323) 869,060 869,060 2,405,432 1,536,372 9,821,747 9,821,747 9,821,747 $ 10,690,807 $ 10,690,807 $ 12,227,179 $ 1,536,372 62 CITY OF SCHERTZ, TEXAS NOTES TO SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE — BUDGET AND ACTUAL SEPTEMBER 30, 2016 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; hotel motel tax, 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. Of these budgets, only the General Fund, Debt Service and Economic Development Corporation are legally adopted. Budgetary preparation and control is exercised at the department level. Actual expenditures may not legally exceed appropriations at the fund level. The City did not exceed the budgeted expenditures in any funds with legally adopted budgets during 2016. The City does not use encumbrances. 63 CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES — NET PENSION LIABILITY AND RELATED RATIOS LAST TWO PLAN YEARS Total Pension Liability 2014 2015 Service Cost Interest (on the Total Pension Liability) Changes of Benefit Terms Difference between Expected and Actual Experience Change of Assumptions Benefit Payments, Including Refunds of Employee Contributions Net Change in Total. Pension Liability Total Pension Liability - Beginning Total Pension Liability - Ending $ 2,558,743 3,245,266 (122,286) $ 2,724,337 3,556,428 120,434 59,193 (1,068,487) (1,570,211) 4,613,236 4,890,181 45,615,815 50,229,051 $ 50,229,051 $ 55,119,232 Plan Fiduciary Net Position 2014 2015 Contributions - Employer $ 2,403,929 Contributions - Employee 1,077,097 Net Investment Income 1,841,586 Benefit Payments, Including Refunds of Employee Contributions (1,068,487) Administrative Expense (1.9,219) Other (1,580) Net Change in Plan Fiduciary Net Position 4,233,326 Plan Fiduciary Net Position - Beginning 32,179,518 Plan Fiduciary Net Position - Ending $ 36,412,844 Net Pension Liability - Ending $ 13,816,207 Plan Fiduciary Net Position as a Percentage of Total Pension Liability 72.49% Covered Employee Payroll Net Pension Liability as a Percentage of Covered Employee Payroll $ 2,542,565 1,095,260 53,742 (1,570,211) (32,727) (1,61.6) 2,087,013 36,412,844 $ 38,499,857 $ 16,619,375 69.85% $ 15,389,154 $ 15,648,114 89.78% 106.21% Note: The schedule above reflects the changes in the net pension liability for the current year and the previous year. GASB Statement No. 68 requires 10 fiscal years of data to be provided in this schedule. The City will build this schedule over the 10 -year period beginning December 31, 2014 as data becomes available. 64 CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CITY CONTRIBUTIONS LAST TWO FISCAL YEARS 2015 Actuarially Determined Contribution $ 2,487,856 Contributions in Relation to the Actuarially Determined Contribution 2,487,856 Contribution Deficiency (Excess) $ - Covered Employee Payroll $ 15,486,735 Contributions as a Percentage of Covered Employee Payroll 16.06% 2016 2,592,593 2,592,593 $ 16,175,988 16.03% Note: The schedule above reflects the TMRS contributions made by the City for the current year and the previous year. GASB Statement No. 68 requires 10 fiscal years of data to be provided in this schedule. The City will build this schedule over the 10 -year period beginning December 31, 2014 as data becomes available. Valuation Date: Actuarially determined contribution rates are calculated as of December 31 and become effective in January, thirteen (13) months later. Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Entry Age Normal Amortization Method Level Percentage of Payroll, Closed Remaining Amortization Period 30 Years Asset Valuation Method 10 Year Smoothed Market; 15% Soft Corridor Inflation 2.50% Salary Increases 3.50% to 10.5% Including Inflation Investment Rate of Return 6.75% Retirement Age Experience -based table of rates that are specific to the City's plan of benefits. Last updated for the 2015 valuation pursuant to an experience study of the period 2010 - 2014. Mortality RP2000 Combined Mortality Table with blue Collar Adjustment with male rates multiplied by 109% and femal rates multiplied by 103% and projected on a fully generational basis with scale BB. 65 CITY OF SCHERTZ, TEXAS REQUIRED SUPPLEMENTARY INFORMATION RETIREE HEALTH INSURANCE PLAN ANALYSIS OF FUNDING PROGRESS LAST TWO ACTUARIAL VALUATIONS 66 UNFUNDED ACTUARIAL ACCRUED LIABILITY UNFUNDED ASA ACTUARIAL ACTUARIAL ACTUARIAL ANNUAL PERCENTAGE ACTUARIAL VALUE OF ACCRUED ACCRUED FUNDING COVERED OF COVERED VALUATION ASSETS LIABILITY* LIABILITY RATIO PAYROLL PAYROLL DATE (a) (b) (b -a) (a/b) (d) (b -a) /d 12/31/2013 $ - $ 493,114 $ 493,114 0.0% $14,356,845 3.4% 12/31/2015 $ - $ 1,055,757 $ 1,055,757 0.0% $15,648,114 6.7% 66 SUPPLEMENTARY INFORMATION • Comparative Statements • General Fund • Economic Development Corporation • Debt Service Fund • Capital Projects Fund Combining and Comparative Individual Fund Statements - Nonmajor Governmental Funds • Hotel Occupancy - 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 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. • Library Advisory Board - to account for certain fees generated at the library to be used by the Board for general improvements to the Library. • Parks and Recreation Foundation - to account for revenues from events, fundraisers and donations to improve and maintain City parks. • Historical Committee Fund - will account for funds received for the preservation of the history of the city. 67 CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS GENERAL FUND SEPTEMBER 30, 2016 AND 2015 M., 2016 2015 ASSETS Cash and Cash Equivalents $ 1,174,602 $ 268,784 Investments 9,365,670 8,796,303 Receivables (net of allowances): Taxes 1,955,953 1,860,970 Accounts and Other 1,949,153 2,048,709 Inventory 107,529 101,084 Prepaid Items 112,974 - Restricted Cash 554,657 471,576 TOTAL ASSETS $ 15,220,538 $ 13,547,426 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts Payable $ 1,000,892 $ 91.3,100 Accrued Salaries and Benefits 552,820 437,755 Customer Deposits 48,067 58,450 Due to Other Governments 120,321 162,714 Due to Other Funds - 254,057 Unearned Revenue 39,572 42,418 Total Liabilities 1,761,672 1,868,494 Deferred Inflows of Resources: Unavailable Revenue 2,030,088 2,062,445 Fund Balance: Nonspendable: Inventory 107,529 101,084 Prepaid Items 112,974 - Restricted for: Police and Public Safety 218,144 189,464 Municipal Court 714,609 683,558 PEG Capital Fees 577,590 509,535 Animal Control 18,667 - Veterans 4,985 - Scholarships 63,048 60,944 Committed for Civic Center /LIED 342,519 - Assigned for: Property Replacement 752,503 785,005 Special Events 6,743 67,601 Unassigned 8,509,467 7,219,296 Total Fund Balance 11,428,778 9,616,487 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE $ 15,220,538 $ 13,547,426 M., CITY OF SCHERTZ, TEXAS COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015 REVENUES Taxes Permits and Fees Service Fees Fines and Fees Intergovernmental Investment Earnings Miscellaneous TOTAL REVENUES EXPENDITURES Current: General Government Public Safety Public Environment Parks and Recreation Cultural Health Administration Capital Outlay Debt Service: Principal Interest and Fiscal. Charges TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers In Transfers Out TOTAL OTHER FINANCING SOURCES (USES) Net Change in Fund Balance Fund Balance at Beginning of Year Fund Balance at End of Year 69 2016 2015 $ 18,850,031 1,234,048 1,61.0,940 1,343,236 293,727 58,724 599,791 23,990,497 5,187,489 11,010,802 1,007,326 1,173,070 843,643 480,175 1,692,977 498,251 33,175 38,214 21,965,122 $ 17,926,685 1,447, 814 1,609,917 1,498,887 233,959 24,369 571,416 23,31.3,047 5,187,335 10,037,830 952,663 1,182,906 795,436 404,008 1,638,429 637,800 31,875 8,341 20,876,623 2,025,375 2,436,424 3,019 - (216,103) (541,971) (213,084) 1,812,291 (541,971) 1,894,453 9,616,487 7,722,034 $ 11,428,778 $ 9,61.6,487 CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS ECONOMIC DEVELOPMENT CORPORATION SEPTEMBER 30, 2016 AND 2015 ASSETS Cash and Cash Equivalents Investments Receivables (net of allowances): Taxes Accounts and Other Prepaid Items TOTAL ASSETS LIABILITIES AND FUND BALANCE Liabilities: Accounts Payable Accrued Salaries and Benefits Total Liabilities Fund Balance: Restricted for: Economic Development Total Fund Balance TOTAL LIABILITIES AND FUND BALANCE 70 2016 $ 393,738 11,181,434 666,534 7,949 1,120 KII[1 $ 595,001 8,635,228 611,869 1,983 $ 12,250,775 $ 9,844,081. $ 16,295 $ 14,402 7,301 7,932 23,596 22,334 12,227,179 9,821,747 12,227,179 9,821,747 $ 12,250,775 $ 9,844,081 CITY OF SCHERTZ, TEXAS COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ECONOMIC DEVELOPMENT CORPORATION FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015 REVENUES Taxes Investment Earnings Miscellaneous Revenue TOTAL REVENUES EXPENDITURES Current: General Government Administration Debt Service: Principal Interest and Fiscal Charges TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers Out TOTAL OTHER FINANCING SOURCES (USES) Net Change in Fund Balance Fund Balance at Beginning of Year Fund Balance at End of Year 71. 2016 2015 $ 3,660,101 $ 3,442,819 52,546 14,461 - 1,478 3,71.2,647 3,458,758 286,943 279,980 322,596 351,812 155,000 41.5,000 6,215 15,609 770,754 1,062,401 2,941,893 2,396,357 (536,461) (367,188) (536,461) (367,188) 2,405,432 2,029,169 9,821,747 7,792,578 $ 12,227,179 $ 9,821,747 CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS DEBT SERVICE FUND SEPTEMBER 30, 2016 AND 2015 ASSETS Cash and Cash Equivalents Investments Receivables (net of allowances): Taxes TOTAL ASSETS LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Deferred Inflows of Resources: Unavailable Revenue Fund Balance: Restricted for: Debt Service Total Fund Balance TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE 72 2016 2015 $ 37,717 $ 50,741 1,273,860 796,437 68,239 59,190 $ 1,379,816 $ 906,368 68,239 59,190 1,311,577 847,178 1,311,577 847,178 $ 1,379,816 $ 906,368 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) OTHER FINANCING SOURCES Transfers In 367,138 367,138 356,119 Variance with 367,188 Issuance of Refunding Debt - - 2016 Final Budget- 2015 Premiums from Refunding Bonds Budgeted Amounts Actual Positive Actual - Original Final Amounts (Negative) Amounts REVENUES TOTAL OTHER FINANCING Property Taxes $ 5,722,162 $ 5,722,162 $ 5,810,724 $ 88,562 $ 5,415,059 Investment Earnings 2,075 2,075 34,438 32,363 2,575 TOTAL REVENUES 5,724,237 5,724,237 5,845,162 120,925 5,417,634 EXPENDITURES 625,435 FUND BALANCE, ENDING $ 1,117,135 $ 1,117,135 $ 1,311,577 Debt Service: $ 847,178 Principal 3,647,800 3,647,800 3,852,800 (205,000) 3,471,133 Interest and Fiscal Charges 1,950,738 1,950,738 1,852,482 98,256 2,088,796 Bond Issue Costs 222,880 222,880 84,774 138,1.06 3,150 TOTAL EXPENDITURES 5,821,418 5,821,418 5,790,056 31,362 5,563,079 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (97,181) (97,181) 55,106 152,287 (145,445) OTHER FINANCING SOURCES Transfers In 367,138 367,138 356,119 (11,019) 367,188 Issuance of Refunding Debt - - 4,185,000 4,185,000 - Premiums from Refunding Bonds - - 83,656 83,656 - Payments to Refund Escrow Agents - - (4,215,482) (4,215,482) - TOTAL OTHER FINANCING SOURCES 367,138 367,138 409,293 42,155 367,188 Net Change in Fund Balance 269,957 269,957 464,399 194,442 221,743 FUND BALANCE, BEGINNING 847,178 847,178 847,178 - 625,435 FUND BALANCE, ENDING $ 1,117,135 $ 1,117,135 $ 1,311,577 $ 194,442 $ 847,178 73 CITY OF SCHERTZ, TEXAS COMPARATIVE BALANCE SHEETS CAPITAL PROJECTS FUND SEPTEMBER 30, 2016 AND 2015 ASSETS Cash and Cash Equivalents Investments Receivables (net of allowances): Accounts and Other TOTAL ASSETS LIABILITIES AND FUND BALANCE Liabilities: Accounts Payable Due to Other Funds Total Liabilities Fund Balance: Restricted for Capital Improvement Total Fund Balance TOTAL LIABILITIES AND FUND BALANCE 74 2016 2015 $ 2,908,320 $ 919,471 11,573,240 8,773,689 18,781 5,011 $ 14,500,341 $ 9,698,171 $ 2,718,608 $ 772,675 116,040 909 2,834,648 773,584 11,665,693 8,924,587 11,665,693 8,924,587 $ 14,500,341 $ 9,698,171 CITY OF SCHERTZ, TEXAS COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015 REVENUES Intergovernmental Investment Earnings Miscellaneous TOTAL REVENUES EXPENDITURES Capital Outlay Debt Service: Bond Issue Costs TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Proceeds from Issuances of Debt Premiums From Issuance of Debt Transfers In Transfers Out TOTAL OTHER FINANCING SOURCES (USES) Net Change in Fund Balance Fund Balance at Beginning of Year Fund Balance at End of Year 75 2016 2015 $ 107,767 $ 159,648 34,384 13,723 929,250 6,000 1,071,401 179,371 9,641,290 1,650,298 364,584 4,842 10,005,874 1,655,140 (8,934,473) (1,475,769) 10,750,000 245,000 506,776 - 452,61.0 569,147 (33,807) (45,537) 11,675,579 768,610 2,741,106 (707,159) 8,924,587 9,631,746 $ 11,665,693 $ 8,924,587 CITY OF SCHERTZ, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2016 Special Revenue Funds Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeitures ASSETS Cash and Cash Equivalents $ 149,523 $ 17,751 $ 26,423 $ 15,826 Investments 1,053,480 326,971 299,145 - Accounts Receivable, Net of Allowance Taxes 33,241 - - - Other - - 14,818 - Interfund Borrowings (48,000) - - TOTAL ASSETS $ 1,188,244 $ 344,722 $ 340,386 $ 15,826 LIABILITIES AND FUND BALANCE Liabilities Accounts Payable $ 2,182 $ - $ - $ - Total Liabilities 2,182 - - - Fund Balance Restricted for: Tourism Development 1,186,062 - - - Tree Mitigation - - 340,386 - Parks - 344,722 - - Police Forfeiture - - - 15,826 Library - - - - Historical Committee - - - - Total Fund Balances 1,186,062 344,722 340,386 15,826 TOTAL LIABILITIES AND FUND BALANCE $ 1,188,244 $ 344,722 $ 340,386 $ 15,826 76 Special Revenue Funds Library Parks & Historical Justice State Advisory Recreation Committee Forfeitures Forfeitures Board Foundation Fund Totals $ 64,954 $ 11,271 $ 19,329 $ 54,691 $ 11,905 $ 371,673 245,597 - 45,142 - - 1,970,335 - - - - - 33,241 - - 550 - 15,368 - - - 48,000 - - $ 310,551 $ 11,271 $ 64,471 $ 103,241 $ 11,905 $ 2,390,617 $ 70 $ - $ 730 $ 6,357 $ 226 $ 9,565 70 - 730 6,357 226 9,565 - - - - 1,186,062 - - 340,386 - - - 96,884 - 441,606 310,481 11,271 - - - 337,578 - - 63,741 - - 63,741. - - - - 11,679 11,679 310,481 11,271 63,741 96,884 11,679 2,381,052 $ 310,551 $ 11,271 $ 64,471 $ 103,241 $ 11,905 $ 2,390,617 77 CITY OF SCHERTZ, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2016 78 Special Revenue Funds Hotel Occupancy Park Tree Treasury Fund Fund Mitigation Forfeiture REVENUES Occupancy Tax $ 544,871 $ - $ - $ - Permits and Fees - 1.32,000 127,288 - Service Fees - - - - Fines and Fees - - - - Investment Earnings 3,953 728 1,513 2 Miscellaneous - 870 - - TOTAL REVENUES 548,824 133,598 128,801 2 EXPENDITURES Current: General Government 179,731 - - - Public Safety - - - - Parks and Recreation - 147 119,564 - Cultural - - - Capital Outlay - 22,857 - - TOTAL EXPENDITURES 179,731 23,004 119,564 - Excess (Deficiency) of Revenues Over (Under) Expenditures 369,093 110,594 9,237 2 OTHER FINANCING SOURCES (USES) Transfers In - - - - Transfers Out (48,000) - - - TOTAL OTHER FINANCING SOURCES (USES) (48,000) - - - Net Change in Fund Balance 321,093 110,594 9,237 2 Fund Balances, Beginning 864,969 234,128 331,149 15,824 Fund Balances, Ending $ _I 186062 $ 344,722 $ 340,386 $ 15,826 78 Special Revenue Funds Library Parks & Historical Justice State Advisory Recreation Committee Forfeiture Forfeiture Board Foundation Fund Totals 544,871 - - - - - 259,288 - - 21,846 1.54,860 1,675 178,381 71,378 26,860 - - - 98,238 1,259 1 241 50 - 7,747 - - 390 23,296 - 24,556 72,637 26,861 22,477 178,206 1,675 1,113,081 - - - - 3,835 183,566 6,637 31,328 - - - 37,965 - - - 235,575 - 355,286 - - 25,519 - - 25,519 28,830 - - 1,170 - 52,857 35,467 31,328 25,519 236,745 3,835 655,193 37,170 (4,467) (3,042) (58,539) (2,160) 457,888 48,000 3,835 51,835 - - (48,000) - - - 48,000 3,835 3,835 37,170 (4,467) (3,042) (10,539) 1,675 461,723 273,311 15,738 66,783 107,423 10,004 1,919,329 $ 310,481 $ 11,271 $ 63,741 $ 96,884 $ 11,679 $ 2,381,052 79 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL HOTEL OCCUPANCY FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) Excess (Deficiency) of Revenues Over (Under) Expenses 448,352 448,352 369,093 (79,259) 392,871 OTHER FINANCING SOURCES (USES) Transfers Out (1.14,405) (11.4,405) (48,000) 66,405 (43,500) TOTAL OTHER FINANCING SOURCES (USES) (114,405) (114,405) (48,000) 66,405 (43,500) Net Change in Fund Balance 333,947 333,947 321,093 Variance with FUND BALANCE, BEGINNING 864,969 864,969 864,969 2016 Final Budget- 2015 . Budgeted Amounts Actual Positive Actual $ (12,854) $ 864,969 Original Final Amounts (Negative) Amounts REVENUES Occupancy Tax $ 592,707 $ 592,707 $ 544,871 $ (47,836) $ 563,734 Investment Earnings 570 570 3,953 3,383 648 TOTAL REVENUES 593,277 593,277 548,824 (44,453) 564,382 EXPENDITURES Current: General Government 144,925 144,925 179,731 (34,806) 105,106 Administration - - - - 66,405 TOTAL EXPENDITURES 144,925 144,925 179,731 (34,806) 171,511 Excess (Deficiency) of Revenues Over (Under) Expenses 448,352 448,352 369,093 (79,259) 392,871 OTHER FINANCING SOURCES (USES) Transfers Out (1.14,405) (11.4,405) (48,000) 66,405 (43,500) TOTAL OTHER FINANCING SOURCES (USES) (114,405) (114,405) (48,000) 66,405 (43,500) Net Change in Fund Balance 333,947 333,947 321,093 (12,854) 349,371 FUND BALANCE, BEGINNING 864,969 864,969 864,969 - 515,598 FUND BALANCE, ENDING $ 1,198,916 $ 1,198,916 $ 1,1.86,062 $ (12,854) $ 864,969 -I CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL PARK FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) OTHER FINANCING USES Transfers Out - - - - (33,159) TOTAL OTHER FINANCING - - - - (33,159) Net Change in Fund Balance 76,429 76,429 110,594 34,165 41,980 FUND BALANCE, BEGINNING 234,128 234,128 234,128 - 192,148 FUND BALANCE, ENDING $ 310,557 $ 310,557 $ 344,722 $ 34,165 $ 234,128 EM Variance with 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual Original Final Amounts (Negative) Amounts REVENUES Licenses and Permits $ 111,129 $ 11.1,129 $ 132,000 $ 20,871 $ 92,000 Investment Earnings 100 100 728 628 107 Miscellaneous - - 870 870 - TOTAL REVENUES 111,229 111,229 133,598 22,369 92,107 EXPENDITURES Current: Parks and Recreation 14,800 14,800 147 14,653 6,038 Capital Outlay 20,000 20,000 22,857 (2,857) 10,930 TOTAL EXPENDITURES 34,800 34,800 23,004 11,796 16,968 Excess (Deficiency) of Revenues Over (Under) Expenditures 76,429 76,429 110,594 34,165 75,139 OTHER FINANCING USES Transfers Out - - - - (33,159) TOTAL OTHER FINANCING - - - - (33,159) Net Change in Fund Balance 76,429 76,429 110,594 34,165 41,980 FUND BALANCE, BEGINNING 234,128 234,128 234,128 - 192,148 FUND BALANCE, ENDING $ 310,557 $ 310,557 $ 344,722 $ 34,165 $ 234,128 EM CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL TREE MITIGATION FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) EXPENDITURES Current: Parks and Recreation 27,000 32,000 119,564 (92,564) 219,984 TOTAL EXPENDITURES 27,000 32,000 119,564 (92,564) 219,984 Net Change in Fund Balance 13,250 8,250 Variance with 987 (28,056) FUND BALANCE, BEGINNING 331,149 2016 Final Budget- 2015 FUND BALANCE, ENDING Budgeted Amounts Actual Positive Actual Original Final Amounts (Negative) Amounts REVENUES Licenses and Permits $ 40,000 $ 40,000 $ 127,288 $ 87,288 $ 191,488 Miscellaneous 250 250 1,513 1,263 440 TOTAL REVENUES 40,250 40,250 128,801 88,551 191,928 EXPENDITURES Current: Parks and Recreation 27,000 32,000 119,564 (92,564) 219,984 TOTAL EXPENDITURES 27,000 32,000 119,564 (92,564) 219,984 Net Change in Fund Balance 13,250 8,250 9,237 987 (28,056) FUND BALANCE, BEGINNING 331,149 331,149 331,149 - 359,205 FUND BALANCE, ENDING $ 344,399 $ 339,399 $ 340,386 $ 987 $ 331,149 EN CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL TREASURY FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) Variance with 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual Original Final Amounts (Negative) Amounts REVENUES Investment Earnings $ - $ - $ 2 $ 2 $ TOTAL REVENUES - - 2 2 EXPENDITURES Current: Public Safety - - - - - TOTAL EXPENDITURES - - - - - Excess (Deficiency) of Revenues Over (Under) Expenditures - - 2 2 - OTHER SOURCES (USES) Transfers Out - - - - - TOTAL OTHER SOURCES - - - - - Net Change in Fund Balance - - 2 2 - FUND BALANCE, BEGINNING 15,824 15,824 15,824 - 15,824 FUND BALANCE, ENDING $ 15,824 $ 15,824 $ 15,826 $ 2 $ 15,824 83 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL JUSTICE FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) 84 Variance with 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual. Original Final Amounts (Negative) Amounts REVENUES Fines and Fees $ 13,000 $ 13,000 $ 71,378 $ 58,378 $ 35,701 Investment Earnings 400 400 1,259 859 364 TOTAL REVENUES 13,400 13,400 72,637 59,237 36,065 EXPENDITURES Current: Public Safety 15,000 15,000 6,637 8,363 120,571 Capital Outlay - - 28,830 (28,830) - TOTAL EXPENDITURES 15,000 15,000 35,467 (20,467) 120,571 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,600) (1,600) 37,170 38,770 (84,506) Net Change in Fund Balance (1,600) (1,600) 37,170 38,770 (84,506) FUND BALANCE, BEGINNING 273,311 273,311 273,311 - 357,817 FUND BALANCE, ENDING $ 271,711 $ 271,711 $ 310,481 $ 38,770 $ 273,311 84 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL STATE FORFEITURES FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) 85 Variance with 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual. Original Final Amounts (Negative) Amounts REVENUES Fines and Fees $ - $ - $ 26,860 $ 26,860 $ - Investment Earnings - - 1 1 - TOTAL REVENUES - - 26,861 26,861 - EXPENDITURES Current: Public Safety - - 31,328 (31,328) - Capital Outlay - - - - - TOTAL EXPENDITURES - - 31,328 (31,328) - Excess (Deficiency) of Revenues Over (Under) Expenditures - - (4,467) (4,467) - Net Change in Fund Balance - - (4,467) (4,467) - FUND BALANCE, BEGINNING 15,738 15,738 15,738 - 15,738 FUND BALANCE, ENDING $ 15,738 $ 15,738 $ 1.1,271 $ (4,467) $ 15,738 85 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL LIBRARY ADVISORY BOARD FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) EXPENDITURES Current: Cultural 33,000 33,000 25,51.9 7,481 25,710 TOTAL EXPENDITURES 33,000 33,000 25,519 7,481 25,710 Net Change in Fund Balance (9,960) (9,960) (3,042) Variance with FUND BALANCE, BEGINNING 66,783 66,783 66,783 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual 6,918 $ 66,783 Original Final Amounts (Negative) Amounts REVENUES Service Fees $ 22,000 $ 22,000 $ 21,846 $ (154) $ 22,064 Investment Earnings 40 40 241 201 74 Miscellaneous 1,000 1,000 390 (610) 1,824 TOTAL REVENUES 23,040 23,040 22,477 (563) 23,962 EXPENDITURES Current: Cultural 33,000 33,000 25,51.9 7,481 25,710 TOTAL EXPENDITURES 33,000 33,000 25,519 7,481 25,710 Net Change in Fund Balance (9,960) (9,960) (3,042) 6,918 (1,748) FUND BALANCE, BEGINNING 66,783 66,783 66,783 - 68,531 FUND BALANCE, ENDING $ 56,823 $ 56,823 $ 63,741 $ 6,918 $ 66,783 86 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL HISTORICAL COMMITTEE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) REVENUES Sale of Merchandise TOTAL REVENUES EXPENDITURES Current General Government TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers In TOTAL OTHER FINANCING SOURCES (USES) Net Change in Fund Balance FUND BALANCE, BEGINNING Budgeted Amounts Original Final 2016 Actual Amounts Variance with Final Budget- 2015 . Positive Actual (Negative) Amounts $ 250 $ 250 $ 1,675 $ 1,425 1,172 250 250 1,675 1,425 1,172 11,010 11,010 3,835 7,175 10,020 11,010 11,010 3,835 7,175 10,020 (10,760) (10,760) (2,160) 8,600 (8,848) 10,760 10,760 3,835 (6,925) 9,285 10,760 1.0,760 3,835 (6,925) 9,285 - - 1,675 1,675 437 10,004 10,004 1.0,004 - 9,567 FUND BALANCE, ENDING $ 10,004 $ 10,004 $ 1.1,679 $ 1,675 $ 10,004 87 CITY OF SCHERTZ, TEXAS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET TO ACTUAL PARKS AND RECREATION FOUNDATION FOR THE YEAR ENDED SEPTEMBER 30, 2016 (WITH COMPARATIVE ACTUAL TOTALS FOR 2015) REVENUES Charges and Fees at Events Investment Earnings Miscellaneous Income and Donations TOTAL REVENUES EXPENDITURES Current Parks and Recreation Capital Outlay TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers In TOTAL OTHER FINANCING SOURCES (USES) Net Change in Fund Balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING 283,980 283,980 235,575 48,405 249,269 - - 1,170 (1,170) 15,640 283,980 283,980 236,745 47,235 264,909 (15,640) (15,640) (58,539) (42,899) (48,584) 48,000 48,000 48,000 48,000 48,000 48,000 - 43,500 - 43,500 32,360 32,360 (10,539) (42,899) (5,084) 107,423 107,423 107,423 - 112,507 $ 139,783 $ 139,783 $ 96,884 $ (42,899) _$__107,423 :: Variance with 2016 Final Budget- 2015 Budgeted Amounts Actual Positive Actual Original Final Amounts (Negative) Amounts $ 229,000 $ 229,000 $ 154,860 $ (74,140) $ 165,170 40 40 50 10 59 39,300 39,300 23,296 (16,004) 51,096 268,340 268,340 178,206 (90,134) 216,325 283,980 283,980 235,575 48,405 249,269 - - 1,170 (1,170) 15,640 283,980 283,980 236,745 47,235 264,909 (15,640) (15,640) (58,539) (42,899) (48,584) 48,000 48,000 48,000 48,000 48,000 48,000 - 43,500 - 43,500 32,360 32,360 (10,539) (42,899) (5,084) 107,423 107,423 107,423 - 112,507 $ 139,783 $ 139,783 $ 96,884 $ (42,899) _$__107,423 :: STATISTICAL SECTION This part of the City of Schertz's annual 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. Financial Trends (Tables I through 4) Net Position by Component Change in Net Position Fund Balances, Governmental Funds Changes in Fund Balances, Governmental Funds These schedules contain trend information to help reader understand how the City's financial performance and well -being have changed over time. Revenue Capacity (Tables S through 12) Tax Revenues by Source, Governmental Funds Total Water and Sewer Consumption and Rates Principal Water and Sewer Consumers Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Property Taxpayers Property Tax Levies and Collections Taxable Assessed Value These schedules contain information to help readers assess the factors affecting the City's ability to generate its property and sales tax. Debt Capacity (Tables 13 through 17� Ratios of Outstanding Debt by Type Ratios of General Bonded Debt Outstanding Direct and Overlapping Governmental Activities Debt Debt Margin Information Pledged Revenue Coverage 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. Demogaphic and Economic Information (Tables 18 through 19) Demographic and Economic Statistics Principal Employers These schedules offer demographic and economic indicators to help the reader understand how the City's financial activities take place and to help make comparisons over time and with other governments. Operating Information (Tables 20 through 22) Full -time Equivalent City Government Employees by Function Operating Indicators by Function /Program Capital Asset Statistics by Function/Program These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 89 CITY OF SCHERTZ, TEXAS NET POSITION, BY COMPONENT LAST TEN FISCAL YEARS Governmental Activities Net Investment in Capital Assets Restricted Unrestricted Total Governmental Activities Net Position Business -Type Activities Net Investment in Capital Assets Restricted Unrestricted Total Business -Type Activities Net Position Primary Government Net Investment in Capital Assets Restricted Unrestricted Total Primary Government Net Position Fiscal Year 2007 2008 2009 2010 $ 32,932,355 $ 47,327,175 $ 57,324,482 $ 54,010,139 663,973 1,058,514 1,170,786 897,324 13,763,070 11,029,326 3,650,287 7,548,859 $ 47 ,359,398 $ 59,415,015 $ 62,145,555 $ 62,456,322 $ 18,788,933 $ 41,350,184 $ 50,047,301 $ 50,778,490 1,995,213 - - - 23,658,181 10,286,447 3,633,244 4,217,098 $ 44,442,327 $ 51,636,631 $ 53,680,545 $ 54,995,588 $ 51,721,288 $ 88,677,359 $ 107,371,783 $ 104,788,629 2,659,186 1,058,514 1,170,786 897,324 37,421,251 21,315,773 7,283,531 11,765,957 $ 91,801,725 $ 111,051,646 $ 115,826,100 $ 117,451,910 Note — GASB Statement No. 68 has been prospectively implemented in year -end 2015. 90 TABLE 1 Fiscal Year 2011 2012 2013 2014 2015 2016 $ 55,415,699 $ 56,616,809 $ 57,543,618 $ 62,792,671 $ 68,125,738 $ 74,237,004 2,089,971 1,917,098 7,788,354 10,401,728 13,343,280 17,095,325 7,370,101 8,907,326 6,645,418 8,613,239 1,640,519 2,231,341 $ 64,875,771 $ 67,441,233 $ 71,977,390 $ 81,807,638 $ 83,109,537 $ 93,563,670 $ 51,838,589 $ 50,161,157 $ 53,071,836 $ 53,674,437 $ 59,625,205 $ 64,210,231 7,441,722 11,577,645 11,902,282 16,450,988 1.4,243,922 15,737,470 $ 59,280,311 $ 61,738,802 $ 64,974,118 $ 70,125,425 $ 73,869,127 $ 79,947,701 $ 107,254,288 $ 106,777,966 $ 110,615,454 $ 116,467,108 $ 127,750,943 $ 138,447,235 2,089,971 1,917,098 7,788,354 10,401,728 13,343,280 17,095,325 14,811,823 20,484,971 18,547,700 25,064,227 15,884,441 17,968,811 $ 124,156,082 $ 129,180,035 $ 136,951,508 $ 151,933,063 $ 156,978,664 $ 173,511,371 91. CITY OF SCHERTZ, TEXAS CHANGE IN NET POSITION LAST TEN FISCAL YEARS Fiscal Year 2007 2008 2009 2010 Expenses Governmental Activities General Government $ 5,808,552 Public Safety 5,920,046 Public Environment 1,864,450 Parks and Recreation 944,529 Cultural 454,662 Health 272,730 Administration 897,628 Interest and Other Fees 1,420,086 Total Governmental Activities Expenses 17,582,683 Business -Type Activities $ 7,093,762 7,227,406 2,300,425 1,184,866 492,991 330,736 1,364,194 1,984,151 21,978,531 $ 7,987,977 7,755,056 2,740,755 1,193,525 769,928 377,125 734,584 1,818,984 23,377,934 $ 7,892,516 7,897,298 2,966,642 1,593,075 809,323 345,455 1,084,430 2,230,452 24,819,191 Water and Sewer 9,502,039 12,379,584 13,568,065 14,434,709 EMS 5,114,911 2,976,112 3,365,544 3,690,007 Total Business -Type Activities 14,616,950 15,355,696 16,933,609 18,124,716 Total Primary Government Expenses $ 32,199,633 $ 37,334,227 $ 40,311,543 $ 42,943,907 Program Revenues Governmental Activities Charges for Service: General Government Public Safety Parks and Recreation Cultural Health Operating Grants and Contributions Capital Grants and Contributions Total Governmental Aactivities Program Revenues Business -Type Activities Charges for Service: Water and Sewer EMS Capital Grants and Contributions Total Business -Type Activities Program Revenues Total Primary Government Program Revenues $ 1,448,032 1,307,295 196,436 210,417 33,148 497,219 5,789,432 $ 1,497,472 1,643,635 155,168 219,749 41,390 595,401 12,595,635 $ 1,720,279 1,481,004 273,917 219,029 33,930 1,044,884 3,023,377 $ 1,905,600 1,986,536 536,609 265,71.4 36,728 587,643 1,276,465 9,481,979 16,748,450 7,796,420 6,595,295 13,007,618 13,620,440 14,668,137 15,147,332 5,017,343 3,150,428 2,889,518 3,061,414 2,755,376 5,190,039 2,241,726 973,437 20,780,337 $ 30,262,316 21,960,907 $ 38,709,357 19,799,381 $ 27,595,801 Note — GASB Statement No. 68 has been prospectively implemented in year -end 2015. 92 1.9,182,183 $ 25,777,478 TABLE 2 Fiscal Year 2011 2012 2013 2014 2015 2016 $ 8,112,954 $ 7,802,092 $ 7,066,087 $ 6,958,530 $ 6,443,227 $ 6,557,778 8,390,740 9,103,676 9,567,595 10,025,703 10,836,712 12,141,968 3,152,119 3,586,087 3,622,834 3,740,538 3,876,644 4,147,653 1,673,098 1,584,605 1,807,559 1,807,136 2,164,604 2,034,964 876,339 916,967 907,676 870,159 892,194 954,871 374,516 357,658 344,647 407,114 470,468 570,204 1,321,055 1,117,044 1,180,656 1,942,312 1,845,877 1,954,276 2,251,472 2,302,912 3,340,951 2,352,856 2,226,635 2,240,783 26,152,293 26,771,041 27,838,005 28,104,348 28,756,361 30,602,497 15,280,871 16,349,967 16,954,871 17,762,116 18,440,959 20,269,111 3,659,031 3,758,425 3,959,445 4,268,125 4,719,526 5,004,110 18,939,902 20,108,392 20,914,316 22,030,241 23,160,485 25,273,221 $ 45,092,195 $ 46,879,433 $ 48,752,321 $ 50,134,589 $ 51,916,846 $ 55,875,718 $ 1,495,563 $ 2,286,488 $ 2,230,800 $ 1,974,637 $ 1,840,547 $ 1,507,252 2,81.5,029 2,216,385 2,516,547 2,536,476 2,603,476 2,415,537 524,443 541,512 721,222 917,639 794,003 788,727 228,242 279,267 305,932 309,897 325,178 326,079 39,743 36,746 38,149 32,429 26,744 30,308 717,105 764,997 234,084 220,264 336,252 342,485 2,998,115 1,178,573 1,531,740 5,756,456 5,509,530 6,227,664 8,818,240 7,303,968 7,578,474 11,747,798 11,435,730 11,638,052 17,073,075 17,411,568 17,696,327 19,147,872 20,700,369 22,003,794 3,564,852 3,561,114 4,459,600 4,533,753 4,415,126 5,921,223 2,175,889 828,853 1,301,235 2,809,110 4,158,552 2,831,126 22,813,816 21,801,535 23,457,162 26,490,735 29,274,047 30,756,143 $ 31,632,056 $ 29,105,503 $ 31,035,636 $ 38,238,533 $ 40,709,777 $ 42,394,195 93 CITY OF SCHERTZ, TEXAS CHANGE IN NET POSITION (CONTINUED) LAST TEN FISCAL YEARS Fiscal Year 2007 2008 2009 2010 Net (Expenses) Revenue Governmental Activities $ (8,100,704) $ (5,230,081) $ (15,581,514) $ (18,223,896) Business -Type Activities 6,163,387 6,605,211 2,865,772 1,057,467 Total Primary Government Net Expenses $ (1,937,317) $ 1,375,130 $ (12,715,742) $ (17,166,429) Governmental Revenues and Other Changes in Net Position Governmental Activities Taxes: Ad Valorem Sales Franchise Fees Hotel /Motel Mixed Drink Bingo Unrestricted Investment Earnings Miscellaneous Transfers Total Governmental Activities Business -Type Activities Interest and Investment Earnings Miscellaneous Transfers Total Business -Type Activities Total Primary Government Changes In Net Position Government Activities Business -Type Activities Total Primary Government $ 7,309,127 $ 7,841,928 $ 8,980,102 $ 9,715,645 6,026,675 6,175,759 6,017,782 6,240,749 1,004,116 1,240,642 1,462,199 1,448,620 259,176 273,558 305,073 348,147 29,451 32,364 31,790 32,144 6,781 4,751 5,105 4,651 1,606,976 1,310,310 364,648 117,776 923,574 293,763 84,748 611,510 (1,224,621) - 1,060,607 15,421 15,941,255 17,173,075 18,312,054 18,534,663 976,595 522,595 128,233 36,824 161,048 179,121 110,516 236,173 1,224,621 - (1,060,607) (15,421) 2,362,264 701,716 (821,858) 257,576 $ 18,303,519 $ 17,874,791 $ 17,490,196 $ 18,792,239 $ 7,840,551 $ 11,942,994 $ 2,730,540 $ 310,767 8,525,651 7,306,927 2,043,914 1,315,043 $ 16,366,202 $ 19,249,921 $ 4,774,454 $ 1,625,810 94 TABLE 2 (Continued) Fiscal Year 2011 2012 2013 2014 2015 2016 $ (17,334,053) $ (19,467,073) $ (20,259,531) $ (16,356,550) $ (17,320,631) $ (18,964,445) 3,873,914 1,693,143 2,542,846 4,460,494 6,113,562 5,482,922 $ (13,460,139) $ (17,773,930) $ (17,716,685) $ (11,896,056) $ (11,207,069) $ (13,481,523) $ 10,280,768 $ 11,298,204 $ 12,359,146 $ 1.2,794,1.72 $ 14,139,037 $ 15,131,997 7,054,394 7,968,212 9,637,097 10,553,382 10,315,125 10,921,489 1,542,046 1,647,712 1,681,079 2,073,162 2,263,783 2,250,815 391,181 470,290 503,267 552,570 563,734 544,871 33,630 28,586 30,421 39,917 43,656 43,073 2,173 - - - - - 48,235 60,265 54,270 43,279 56,820 187,847 316,840 621,560 505,268 180,316 197,881 309,275 84,235 (62,294) 25,140 (50,000) (42,235) 29,211 19,753,502 22,032,535 24,795,688 26,186,798 27,537,801 29,418,578 37,950 36,409 53,089 31,810 47,728 102,642 457,094 666,645 664,521 609,003 344,731 522,221 (84,235) 62,294 (25,1.40) 50,000 42,235 (29,211) 410,809 765,348 692,470 690,813 434,694 595,652 $ 20,164,311 $ 22,797,883 $ 25,488,158 $ 26,877,611 $ 27,972,495 $ 30,014,230 $ 2,419,449 $ 2,565,462 $ 4,536,157 $ 9,830,248 $ 10,217,170 $ 10,454,133 4,284,723 2,458,491 3,235,316 5,151,307 6,548,256 6,078,574 $ 6,704,172 $ 5,023,953 $ 7,771,473 $ 14,981,555 $ 16,765,426 $ 16,532,707 95 CITY OF SCHERTZ, TEXAS FUND BALANCES - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS 96 Fiscal Year 2007 2008 2009 2010 Nonspendable Fund Balance: Inventory $ 67,333 $ 46,014 $ 44,217 $ 46,473 Prepaid Items - - - - Note Receivable - - - 150,000 Total Nonspendable Fund Balance 67,333 46,014 44,217 196,473 Restricted Fund Balance: Police and Public Safety 352,791 394,122 355,451 421,265 Municipal Court 191,663 269,961 332,117 402,744 PEG Capital Fees - - - - Capitai Improvement 17,612,092 16,416,440 14,342,553 3,914,323 Debt Service 556,884 429,289 444,369 286,215 Tourism Development 470,743 502,883 180,71.0 250,379 Tree Mitigation 271,071 271,071 191,834 164,424 Parks 180,223 169,529 120,501 79,317 Historical Committee & Library 46,784 68,207 163,661 200,359 Economic Development Corporation 2,014,135 2,331,951 2,543,010 3,548,067 Animal Control - - - - Veterans - - - - Scholarships - - - - Total Restricted Fund Balance 21,696,386 20,853,453 18,674,206 9,267,093 Committed Fund Balance: Capital Improvement - - - - Total Assigned Fund Balance - - - - Assigned Fund Balance: Property Replacement 579,708 400,247 201,850 202,341 Special Events 127,500 88,778 62,263 142,465 Capital Improvement - - - - Recycling 6,780 14,748 - - Historical Committee - - 10,149 9,940 Youth Activities - - - - Total Assigned Fund Balance 713,988 503,773 274,262 354,746 Unassigned Fund Balance 8,876,682 5,269,890 1,209,451 1,372,779 Total Governmental Funds $ 31,354,389 $ 26,673,130 $ 20,202,136 $ 11,191,091 96 TABLE 3 Fiscal Year $ 43,504 $ 63,556 $ 50,768 $ 88,518 $ 101,084 $ 107,529 - 2,367 754,443 21,735 16,000 112,974 120,080 120,080 120,080 - - - 163,584 186,003 925,291 110,253 117,084 220,503 403,799 338,118 496,890 529,264 494,337 555,722 459,244 527,513 646,422 628,459 683,558 714,609 317,453 409,870 456,175 489,509 509,535 577,590 10,219,300 17,104,595 1.5,360,800 9,600,028 8,924,587 1.1,665,693 117,250 227,674 517,199 625,435 847,178 1,311,577 301,517 390,561 470,250 501,996 848,969 1,186,062 173,999 217,600 157,659 359,205 331,149 340,386 84,329 90,718 136,647 304,655 341,551 441,606 231,686 65,409 77,554 78,098 76,787 75,420 3,394,850 4,366,005 6,022,128 7,792,578 9,821,747 12,227,179 - - - - - 18,667 - - - - - 4,985 - - - 54,176 60,944 63,048 15,703,427 23,738,063 24,341,724 20,963,403 22,940,342 29,182,544 - - 165,000 31,718 - 342,519 - - 165,000 31,718 - 342,519 202,723 322,656 456,034 694,916 785,005 752,503 93,447 92,555 99,770 31,177 6,657 6,743 162,113 243,546 145,167 - - - 9,940 - - - - - - 11,090 - - - - 468,223 669,847 700,971 726,093 791,662 759,246 1,899,105 2,560,667 4,206,734 5,587,262 7,280,240 8,509,467 $ 18,234,339 $ 27,154,580 $ 30,339,720 $ 27,418,729 $ 31,129,328 $ 39,014,279 97 CITY OF SCHERTZ, TEXAS CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS REVENUES Taxes Permits and Fees Service Fees Fines and Fees Intergovernmental Other Revenue TOTAL REVENUES EXPENDITURES Current: General Government Public Safety Public Environment Parks and Recreation Cultural Health Administration Capital Outlay Debt Service: Principal Interest and Fiscal Charges Bond Issue Costs TOTAL EXPENDITURES Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Bonds & Debt Issuances Refunding Bond Issuance Premium (Discount) on Bond Issue Payment to Refund Agent Transfers In Transfers (Out) TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCE Debt Service as a percentage of Noncapital Expenditures Fiscal Year 2007 2008 2009 2010 $ 15,093,799 $ 15,583,058 $ 16,786,590 $ 17,811,547 1,062,054 992,953 822,105 1,160,197 1,230,634 1,018,197 973,781 1,492,130 1,397,101 1,387,677 1,517,821 1,655,183 267,420 4,376,072 1,444,966 570,386 2,510,021 1,864,877 1,066,097 1,161,182 21,561,029 25,222,834 22,611,360 23,850,625 4,994,598 6,184,705 6,765,315 6,989,561 5,665,671 6,638,352 7,235,501 7,409,720 655,930 745,307 884,158 816,939 843,870 800,079 869,166 1,178,455 443,455 667,995 821,048 872,668 263,918 295,156 348,448 331,860 1,115,737 1,517,785 941,675 1,251,368 5,504,679 19,189,505 14,963,950 11,347,876 1,586,092 2,025,043 4,816,928 1,893,086 1,380,444 1,61.7,876 1,987,384 2,183,852 63,969 122,290 191,066 20,000 22,518,363 39,804,093 39,824,639 34,295,385 (957,334) (14,581,259) (17,213,279) (10,444,760) 8,306,805 9,900,000 9,681,678 1,418,294 354,150 593,294 2,778,593 242,539 (2,068,703) (593,294) (1,717,986) (227,118) 6,592,252 9,900,000 10,742,285 1,433,715 $ 5,634,918 $ (4,681,259) $ (6,470,994) $ (9,011,045) 16.1% 14.6% 261% 17.7% 98 TABLE 4 Fiscal Year 2011 2012 2013 2014 2015 2016 $ 19,309,675 $ 21,401,991 $ 24,181,863 $ 26,021,730 $ 27,348,297 $ 28,865,727 1,776,292 1,363,461 1,609,954 1,805,047 1,731,302 1,493,336 1,645,489 1,547,007 1,739,387 1,763,964 1,797,151 1,789,321 1,452,610 2,027,613 1,927,744 1,750,311 1,534,588 1,441,474 1,216,211 1,000,413 492,332 221,769 393,607 401,494 603,498 969,921 767,110 671,731 689,805 1,741,436 26,003,775 28,310,406 30,718,390 32,234,552 33,494,750 35,732,788 7,164,667 7,094,834 6,311,276 5,981,439 5,582,441 5,657,998 7,885,119 8,690,849 9,113,840 9,409,894 10,158,401 11,048,767 846,150 976,327 951,528 1,012,607 952,663 1,007,326 1,195,171 1,398,692 1,412,329 1,338,232 1,658,197 1,528,356 937,611 845,124 840,595 815,691 821,146 869,162 360,746 346,318 341,961 394,918 404,008 480,175 1,506,831 1,249,557 1,289,078 2,270,041 2,056,646 2,015,573 2,956,511 1,299,843 3,277,397 8,000,467 2,314,668 10,192,398 2,371,070 2,704,898 3,217,325 3,695,597 3,918,008 4,040,975 2,066,221 2,313,510 2,381,171 2,1.08,610 2,112,746 1,896,911 244,237 254,971 31,750 1.65,650 7,992 449,358 27,534,334 27,174,923 29,168,250 35,193,146 29,986,916 39,186,999 (1,530,559) 1,135,483 1,550,140 (2,958,594) 3,507,834 (3,454,211) 8,206,572 14,370,000 1,635,000 8,583,715 245,000 10,750,000 - - - - - 4,185,000 283,000 175,473 - 686,137 - 590,432 - (6,698,421) - (9,182,250) - (4,215,482) 348,846 139,635 788,084 1,243,833 989,120 863,583 (264,611) (201,929) (788,084) (1,293,832) (1,031,355) (834,371) 8,573,807 7,784,758 1,635,000 37,603 202,765 11,339,162 $ 7,043,248 $ 8,920,241 $ 3,185,140 $ (2,920,991) $ 3,710,599 $ 7,884,951 17.4% 19.5% 21.6% 21.3% 21.3% 20.5% 99 CITY OF SCHERTZ, TEXAS TAX REVENUE BY SOURCE — GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS Fiscal Mixed Hotel Total Year Property Sales & Use Franchise Beverage Bingo Occupancy Revenue 2016 $ 15,105,480 $ 10,921,489 $ 2,250,815 $ 43,072 $ 1 $ 544,870 $ 28,865,727 2015 14,161,999 10,315,125 2,263,783 43,553 103 563,734 27,348,297 2014 12,802,668 10,553,382 2,073,162 39,917 31 552,570 26,021,730 2013 12,329,999 9,637,097 1,681,079 30,421 - 503,267 24,181,863 2012 11,287,191 7,968,212 1,647,712 28,586 - 470,290 21,401,991 2011 10,286,251 7,054,394 1,542,046 33,630 2,173 391,181 19,309,675 2010 9,737,236 6,240,749 1,448,620 32,144 4,651 348,147 17,811,547 2009 8,964,642 6,017,781 1,462,199 31,790 5,105 305,073 16,786,590 2008 7,855,984 6,175,759 1,240,642 32,364 4,751 273,558 15,583,058 2007 7,767,600 6,026,675 1,004,116 29,451 6,781 259,176 15,093,799 100 CITY OF SCHERTZ, TEXAS TOTAL WATER AND SEWER CONSUMPTION AND RATES LAST TEN FISCAL YEARS Fiscal Year Ended September 30, 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 Total Water & Sewer Consumption (In Gallons) 1,609,793,1.00 1,477,570,300 1,549,888,700 1,550,039,700 1,604,952,300 1,676,323,900 1,231,376,600 1,511,567,900 855,779,200 614,508,100 101. Water & Sewer Base Rate 23.19 19.71 19.32 18.94 18.94 18.94 18.94 18.94 15.94 15.94 Water & Sewer Initial Rate Per 1,000 Gallons $ 2.86 $ 2.43 2.39 2.34 2.34 2.34 2.25 2.16 1.92 1.72 Consumers Caterpillar Inc. Waterford Ridge Apartments Pecan Grove TX LLC Big Time Management Properties Sycamore Creek Apartments Val Verde Wal -mart Supercenter SYSCO Ray D. Corbett Jr High School Schertz 1518 Beck Readymix Sprint PCS Manco Structures LTD H2 Auto Inc. Diamond Shamrock The Oak at Green Valley Republic Beverage Company TOTAL Total City Water Consumption CITY OF SCHERTZ, TEXAS PRINCIPAL WATER AND SEWER CONSUMERS CURRENT YEAR AND NINE YEARS AGO 2016 2007 Total Percentage of Total Percentage of Water Total City Water Total City Consumption Water Consumption Water (in Gallons) Rank Consumption (in Gallons) Rank Consumption $ 20,493,400 1 1.27% 10,685,700 2 0.66% 8,690,000 3 0.54% $ 2,176,000 3 0.39% 8,248,200 4 0.51% 5,965,800 4 0.37% 5,936,700 6 0.37% 1,787,900 6 0.32% 4,691,500 7 0.29% 3,052,600 2 0.54% 3,841,900 8 0.24% 3,483,800 9 0.22% 3,356,000 10 0.21% 4,930,800 1 0.88% 2,073,200 4 0.37% 1,812,600 5 0.32% 1,623,700 7 0.29% 1,542,400 8 0.27% 1,365,300 9 0.24% 1,340,800 10 0.24% 75,393,000 4.68% 21,705,300 3.85% 1,609,793,100 563,511,000 102 CITY OF SCHERTZ, TEXAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS Fiscal Year Ended September 30, Total Taxable Assessed Value Total Direct Tax Rate 2016 $ 3,375,850,131 0.4911 2015 3,037,267,611 0.4974 2014 . 2,752,562,574 0.4974 2013 . 2,600,365,551 0.4999 2012 2,411,270,623 0.4843 2011 2,363,893,708 0.4493 2010 2,342,355,490 0.4342 2009 2,230,825,045 0.4090 2008 2,221,073,744 0.4090 2007 1,893,240,916 0.4317 Source: Bexar, Comal and Guadalupe County Appraisal Districts NOTES: Property in the City of Schertz is reassessed every year at estimated actual value. For this reason, assessed value is equal to estimated actual value. Tax rates are per $100 of assessed value. Total taxable assessed value is before any applicable freeze adjustments. 103 Source NOTE. Fiscal Year 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 Fiscal Year 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) City Direct Rates Overlapping School Districts Schertz - Cibolo- Basic Debt Universal Comal Rate Service Total City ISD ISD 0.3159 0.1752 0.4911 1.4900 1.3900 0.3164 0.1810 0.4974 1.4900 1.3900 0.3010 0.1964 0.4974 1.4900 1.4300 0.2993 0.2006 0.4999 1.4600 1.4300 0.2993 0.1850 0.4843 1.4350 1.4300 0.2993 0.1500 0.4493 1.4350 1.3700 0.2842 0.1500 0.4342 1.4200 1.3100 0.2590 0.1500 0.4090 1.3850 1.3100 0.2590 0.1500 0.4090 1.3150 1.3100 0.2805 0.1512 0.4317 1.6100 1.6400 County 0.2975 0.3269 0.3269 0.3269 0.3269 0.3269 0.3269 0.3269 0.3269 0.3312 Hospital District 0.2762 0.2762 0.2762 0.2762 0.2762 0.2662 0.2610 0.2374 0.2439 0.2439 Overlapping Counties Bexar Comal Guadalupe River Authority 0.0173 0.0178 0.0174 0.0174 0.0167 0.0160 0.0160 0.0160 0.0160 0.0164 Bexar, Comal and Guadalupe County Tax Offices Community College District 0.1492 0.1492 0.1492 0.1416 0.1416 0.1359 0.1359 0.1346 0.1371 0.1071 Countv 0.3429 0.3504 0.3504 0.3504 0.3340 0.3130 0.3080 0.3180 0.3152 0.3537 County 0.3311 0.3999 0.4036 0.4036 0.3999 0.3895 0.3895 0.3895 0.4031 0.4031 Overlapping rates are those of local and county governments that apply within the City of Schertz. Not all overlapping rates apply to all City of Schertz property owners. 104 Taxnaver Caterpillar Inc. Amazon.com KYDC, LLC SYSCO San Antonio, Inc. US Real Estate, LP Republic Beverage Co. Distribution Shell US Gas & Power LLC San Antonio MTA LP SC Schertz LLC H.E.B. Grocery Co. Visionary Properties Sprint Spectrum, LP Wal -Mart Real Estate Business Trust EM Limited Partnership Eye Care Centers of America, Inc. Schertz Holdings, Ltd Wal -Mart Stores, Texas, LP CMH Parks, Inc. TOTALS TOTAL TAXABLE ASSESSED VALUE CITY OF SCHERTZ, TEXAS PRINCIPAL PROPERTY TAX PAYERS CURRENT YEAR AND NINE YEARS AGO $ 3,375,850,131 $1,893,240,916 Source: Bexar, Comal and Guadalupe County Appraisal Districts 105 TABLE 10 2016 2007 Percentage Percentage of of Total City Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value $ 148,835,540 1 4.41% 130,180,924 2 3.86% 98,606,500 3 2.92% 57,155,244 4 1.69% 47,547,466 5 1.41% $ 26,757,240 2 1.91% 27,250,420 6 0.81% 24,351,699 7 0.72% 41,958,330 1 3.00% 23,430,800 8 0.69% 20,524,572 9 0.61% 13,850,898 4 0.73% 15,736,627 10 0.47% 17,21.7,890 3 1.23% 13,846,702 5 0.73% 12,653,669 6 0.67% 10,971,126 7 0.58% 8,839,629 8 0.47% 8,615,430 9 0.46% 8,591,548 10 0.45% $ 593,619,792 17.58% $ 163,302,462 10.23% $ 3,375,850,131 $1,893,240,916 Source: Bexar, Comal and Guadalupe County Appraisal Districts 105 CITY OF SCHERTZ, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) Source: Guadalupe County Tax Office 106 Collected Within Total Collections Fiscal Year Taxes Levied Fiscal Year of Levy Collections In To Date Ended for the % of Subsequent % of September 30, Fiscal Year Amount Levy Years Amount Levy 2016 $ 16,238,180 $ 16,160,248 99.52% $ - $ 16,160,248 99.52% 2015 14,793,867 14,738,760 99.63% 29,848 1.4,768,608 99.83% 2014 13,383,759 13,297,258 99.35% 57,625 13,354,883 99.78% 2013 12,536,540 12,455,336 99.35% 65,939 12,521,275 99.88% 2012 11,239,572 11,159,974 99.29% 68,378 11,228,352 99.90% 2011 9,978,430 9,895,240 99.17% 74,000 9,969,240 99.91% 2010 9,639,945 9,559,899 99.17% 72,221 9,632,120 99.92% 2009 8,800,927 8,703,978 98.90% 90,512 8,794,490 99.93% 2008 7,793,405 7,711,714 98.95% 76,136 7,787,850 9993% 2007 7,048,818 6,957,827 98.71% 85,703 7,043,530 9992% Source: Guadalupe County Tax Office 106 CITY OF SCHERTZ, TEXAS TAXABLE ASSESSED VALUE LAST TEN FISCAL YEARS (UNAUDITED) *Taxable Assessed Value is before any applicable freeze adjustments. Source: Bexar, Comal, and Guadalupe County Appraisal Districts. 107 TABLE 12 Fiscal Year Taxable Total Taxable Total Ended Value Residential Commercial Tax- Exempt Other Assessed Direct September 30, January 1, Property Property Property Property Value* Tax Rate 2016 2015 $ 1,702,601,947 $ 2,087,223,204 $ (544,328,535) $ 130,353,515 $ 3,375,850,131 0.4911 2015 2014 1,568,651,309 1,793,803,709 (460,271,461) 135,084,054 3,037,267,611 0.4974 2014 2013 1,445,731,509 1,540,565,195 (340,747,650) 107,013,520 2,752,562,574 0.4974 2013 2012 1,383,423,359 1,396,349,905 (285,245,142) 105,837,429 2,600,365,551 0.4999 2012 2011 1,337,223,390 1,233,687,039 (262,591,896) 102,952,090 2,411,270,623 0.4843 2011 2010 1,272,970,256 1,253,600,729 (280,015,063) 117,337,786 2,363,893,708 0.4493 2010 2009 1,234,950,439 1,237,284,878 (251,217,268) 121,337,441 2,342,355,490 0.4342 2009 2008 1,169,845,869 1,191,387,341 (248,544,582) 118,136,417 2,230,825,045 0.4090 2008 2007 1,096,587,777 1,276,925,393 (345,068,394) 192,628,968 2,221,073,744 0.4090 2007 2006 990,263,111 1,033,634,277 (271,404,640) 140,748,168 1,893,240,916 0.4317 *Taxable Assessed Value is before any applicable freeze adjustments. Source: Bexar, Comal, and Guadalupe County Appraisal Districts. 107 CITY OF SCHERTZ, TEXAS RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS NOTES. a Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. b. See Table 18.for personal income and population data for the City. These ratios are calculated using personal income and population for the prior calendar year. 108 Governmental Activities General Certificates Certificates Fiscal Obligation of Tax Capital Revenue of Year Bonds Obligation Notes Lease Bonds Obligation 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 2014 56,487,433 543,934 1,585,000 123,370 - 9,561,204 2013 58,693,750 801,767 2,155,000 22,398 2,215,000 5,048,233 2012 60,878,759 1,581,300 190,000 60,190 2,342,656 5,383,700 2011 48,035,253 8,615,077 250,000 97,188 2,476,681 5,704,200 2010 37,804,450 12,404,034 310,000 133,408 5,436,773 6,149,350 2009 38,773,456 13,326,340 - - 5,779,949 6,571,150 2008 32,903,213 14,230,297 - 107,078 6,203,126 6,976,300 2007 24,068,135 15,218,597 - 215,854 6,616,302 7,237,107 NOTES. a Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. b. See Table 18.for personal income and population data for the City. These ratios are calculated using personal income and population for the prior calendar year. 108 109 TABLE 13 Percent Business -Type Activities Per Income Capita 6.39% 1,979 5.99% Public General 1,992 6.50% Total Facility Obligation Capital Tax Primary Loan Bonds Lease Notes Government 6.03% $ - $ 3,014,595 $ 162,262 $ 1,360,000 $ 75,076,605 - 3,490,564 231,803 1,640,000 69,297,944 - 3,966,533 347,705 65,000 72,680,179 - 2,127,502 - 130,000 71,193,650 - 2,413,471 - 190,000 73,040,076 - 2,684,440 - 250,000 68,112,839 - - - 310,000 62,548,015 7,000 - - - 64,457,895 14,000 - - - 60,434,014 21,000 - - - 53,376,995 109 TABLE 13 Percent of Gross Per Income Capita 6.39% 1,979 5.99% 1,830 6.35% 1,992 6.50% 1,982 8.15% 2,117 8.01% 2,031 7.07% 1,923 7.05% 2,049 7.20% 1,885 6.03% 1,679 CITY OF SCHERTZ, TEXAS RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS Percentage of General Bonded Debt Outstanding Value of Per Property Capita General Certificates Available in 1,496 Fiscal Obligation of Debt Service 2.68% Year Bonds Obligation Funds Total 2.31% 2016 $ 59,366,867 $ 4,057,189 $ (1,026,613) $ 62,397,443 2015 56,900,692 277,801 (51.7,199) 56,661,294 2014 60,453,966 543,934 (227,674) 60,770,226 2013 60,821,252 801,767 (117,250) 61,505,769 2012 63,292,230 1,581,300 (286,215) 64,587,315 2011 50,719,693 8,615,077 (444,369) 58,890,401 2010 37,804,450 12,404,034 (429,289) 49,779,195 2009 38,773,456 13,326,340 (556,884) 51,542,912 2008 32,903,213 14,230,297 (347,739) 46,785,771 2007 24,068,135 15,218,597 (263,740) 39,022,992 Percentage of Actual Taxable Value of Per Property Capita 1.85% 1,645 1.87% 1,496 2.21% 1,666 2.37% 1,712 2.68% 1,872 2.49% 1,756 2.13% 1,531 2.31% 1,638 2.11% 1,459 2.06% 1,228 NOTE: Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. See Table 8 for the City's property tax value data. City population data can be found in Table 18. 110 CITY OF SCHERTZ, TEXAS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT CURRENT YEAR Governmental Unit Debt repaid with property taxes: Debt Outstanding Estimated Percentage Applicable* TABLE 15 Estimated Share of Overlapping Debt Alamo CCD $ 464,230,000 0.18% $ 835,614 Bexar County 1,574,605,000 0.18% 2,834,289 Bexar County Hospital District 695,560,000 0.18% 1,252,008 Comal County 62,115,000 4.45% 2,764,118 ComalISD 604,823,639 2.60% 15,725,415 Guadalupe County 10,900,000 18.78% 2,047,020 Schertz- Cibolo- Universal ISD 319,376,474 49.75% 158,889,795 Subtotal, Overlapping Debt City Governmental Activities Direct Debt TOTAL NET OVERLAPPING DEBT 184,348,258 65,925,000 $ 250,273,258 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 Schertz. This schedule is intended to demonstrate the total debt that the City of Schertz property taxpayers 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. 111 CITY OF SCHERTZ, TEXAS DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS Assessed Value, 2015 Tax Roll Debt Limit - Texas statues do not provide a legal debt limit for cities; however, tbrougb accepted practice a practical "economic" debt limit is considered to be 1.0% of the assessed value. Amount of Applicable Debt: General Bonded Debt Less Debt Service Net Position DEBT MARGIN Total Net Debt as a Percentage of Debt Margin Assessed Value Debt Limit Total Net Debt Applicable to Limit Total Debt Margin Assessed Value Debt Limit Total Net Debt Applicable to Limit Total Debt Margin Assessed Value Debt Limit Total Net Debt Applicable to Limit Total Debt Margin $ 3,375,850,131 $ 337,585,013 $ 62,207,782 (1,026,613) 61,181,169 $ 276,403,844 22.13% Fiscal Year 2013 2014 2015 $ 2,600,365,551 $ 2,752,562,574 $ 3,037,267,611 $ 260,036,555 $ 275,256,257 $ 303,726,761 60,499,568 56,803,499 53,424,303 $ 199,536,987 $ 218,452,758 $ 250,302,458 2009 2010 2011 $ 2,342,355,490 $ 2,363,893,708 $ 2,411,270,623 $ 234,235,549 $ 236,389,371 $ 241,127,062 48,819,435 55,298,550 60,973,626 $ 185,416,1.14 $ 181,090,821 $ 1.80,153,436 2006 2007 2008 $ 1,893,240,916 $ 2,221,073,744 $ 2,230,825,045 $ 189,324,092 $ 222,107,374 $ 223,082,505 23,488,500 45,466,903 50,414,481 $ 165,835,592 $ 176,640,471 $ 172,668,024 112 CITY OF SCHERTZ, TEXAS PLEDGED REVENUE COVERAGE LAST TEN FISCAL YEARS TABLE 17 Water Revenue Bonds NOTE: Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Operating expenses do not include depreciation, interest, amortization or joint venture expenses. 113 Utility Less: Net Debt Service Fiscal Service Operating Available Year Charges Expenses Revenue Principal Interest Coverage 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 1,448,407 428,91.2 2.55 2014 19,1.47,872 15,246,653 3,901,219 1,010,500 426,1.00 2.72 2013 17,696,327 14,553,274 3,1.43,053 728,800 359,680 2.89 2012 17,411,568 14,185,126 3,226,442 697,100 396,968 2.95 2011 16,843,780 13,229,037 3,614,743 577,824 409,801 3.66 2010 14,993,648 12,399,880 2,593,768 615,400 502,629 3.74 2009 14,533,390 9,973,940 4,559,450 685,400 534,634 3.74 2008 13,620,440 9,040,264 4,580,176 665,400 558,569 4.86 2007 13,476,288 7,896,319 5,579,969 645,800 501,397 5.82 NOTE: Details regarding the City's outstanding debt can be found in the notes to the basic financial statements. Operating expenses do not include depreciation, interest, amortization or joint venture expenses. 113 CITY OF SCHERTZ, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS Sources: Population, personal income, median age and education level information 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 Education Per Capita Level in Personal Personal Median Years of School Unemployment Fiscal Year Population Income Income Age Schooling Enrollment Rate 2015-2016 37,938 $1,175,319,240 $ 30,980 36.9 15.8 15,460 3.4% 2014-2015 37,865 1,157,835,970 30,578 36.1 15.6 15,009 3.2% 2013-2014 36,477 1,144,465,875 31,375 36.9 15.4 14,515 5.1% 2012-2013 35,929 1,095,331,494 30,486 37.1 15.4 14,058 5.5% 2011 -2012 34,499 895,739,206 25,964 36.8 15.4 13,016 5.6% 2010-2011 33,544 850,069,800 25,342 37.8 15.4 12,533 5.7% 2009-2010 32,523 885,015,876 27,212 34.4 15.4 12,330 5.1% 2008-2009 31,465 913,919,790 27,923 36.5 13.9 11,700 5.0% 2007-2008 32,057 839,701,058 26,194 35.1 14.0 10,991 4.0% 2006-2007 31,788 885,836,196 27,867 36.3 14.0 9,470 4.4% Sources: Population, personal income, median age and education level information 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 CITY OF SCHERTZ, TEXAS TOP TEN PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO Source: City Economic Development Corporation 115 2016 2007 Percentage Percentage of Total City of Total City Employer Employees Employment Employees Employment Schertz /Cibolo /UC ISD 1,877 10.85% 1,300 9.47% Amazon.com 1,256 7.26% Sysco Central Texas 815 4.71% GE Oil & Gas 552 3.19% FedEx Ground 500 2.89% 165 1.20% HVHC 420 2.43% Republic Beverage Company 408 2.36% 100 0.73% Brandt Engineering 396 2.29% City of Schertz 351 2.03% 232 1.69% HEB Grocery CO 350 2.02% 220 1.60% Wal -Mart Stores 420 3.06% Valero Diamond Distribution 167 1.22% Metro Ambulance LP 110 0.80% Manco 100 0.73% Lowe's 83 0.60% TOTAL 6,925 40.02% 2,897 21.10% Source: City Economic Development Corporation 115 \ I - CIT -% S }� a CITY OF SCHERTZ, TEXAS FULL -TIME EQUIVALENT CITY GOVERNMENTAL EMPLOYEES BY FUNCTION LAST TEN FISCAL YEARS TOTAL 263.1 277.1 284.1 291.6 303.3 312.9 321.9 329.1 333.4 341.7 Source: City Adopted Budgets Note: Full -time equivalent is based on the schedule hours of positions to a 40 hour work week. 116 Full-Time Equivalent Employees as of September 30, Function 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 General Government City Manager 4 6 7 6 6 7 7 6 6 5 Court Support 4 0 0 0 0 0 0 0 0 0 Municipal Court 5 6 4 5 5 5 6 6 6 6 Customer Relations 2 4 4 4 4.5 4.5 4.5 4.5 4.5 4.5 Planning and Zoning 4 5 4 4 4 3 3 3 3 4 General Services 9 9 9.5 13.5 14.7 14.7 12.7 12.7 12.7 0.0 City Secretary 2 2 2 2 2 2 2 2 2 2 Public Affairs 2 3 3 3 3 4 4 4 4 4 Records Management 2 3 3 1 1 1 1 1 1 1 Schertz Magazine 0 0 0 0 2 2 2 2 2 2 Engineer 1 3 1 2 2 4 3 3 3 7 GIS 0 0 2 2 2 2 2 2 2 2 Information Technology 3 3 3 3 4 4 6 6 6 6 Human Resources 2 3 3 4 4 4 4 4 4 5 Finance 5 6 6 6 6 6 6 7 8 8 Purchasing 1 2 2 5 5 5 5 4 3 3 Fleet Service 3 3 3 3 4 4 4 6 6 6 Facility Services 0 0 0 0 0 0 2 3 3 15.6 Public Safety Police 63.6 68.6 64.6 64.6 64.6 69.7 74.7 74.9 75.2 77.6 Fire 32 32 32 32 32 32 32 33 36 39 Inspections 8 8 7 6 7 7 7 9 9 8 Marshal Services 0 0 5 5 8 8 8 8 8 8 Health Animal Control 5 6 6 6 6 6 6 7 7 8 Environmental Health 3 3 3 3 3 3 3 3 3 3 Parks and Culture Parks 8 8 8 8 9 9 9 9 9 9 Pools 12.5 0 0 0 0 0 0 0 0 0 Event Facilities I 1 1 1 2 1 1 1 1 1 Library 9.5 10.5 11 13.5 13.5 14 14 14 14 14 Public Environment Streets 11 13 13 13 14 14 14 1.4 14 1.4 Public Works Public Works 6 6 6 5 4 4 6 6 6 4 Business Office 9 10 10 10 10 10 10 10 10 10 Water and Sewer 14 14 16 16 17 17 16 16 16 16 Drainage 5 6 7 7 7 7 8 8 8 6 EMS 23.5 30 34 34 34 35 35 36 37 39 Economic Development 3 3 4 4 3 4 4 4 4 4 TOTAL 263.1 277.1 284.1 291.6 303.3 312.9 321.9 329.1 333.4 341.7 Source: City Adopted Budgets Note: Full -time equivalent is based on the schedule hours of positions to a 40 hour work week. 116 CITY OF SCHERTZ, TEXAS OPERATING INDICATORS BY FUNCTION /PROGRAM LAST TEN FISCAL YEARS Fiscal Year Function 2007 2008 2009 2010 2011 General Government Building Permits Issued 5,811 2,869 5,181 4,806 4,950 Schertz Tales Number of Magazines printed 72,000 108,000 120,000 144,000 168,000 Police CFS 25,478 37,829 36,319 37,269 26,205 Arrests 608 719 873 790 762 Traffic Violations 13,461 18,820 20,452 19,259 13,231 Accidents 1,484 1,475 1,491 1,606 1,575 Fire Number of Rescue /Other Responses 1,459 978 1,536 1,671 1,657 Number of Fire Responses 103 141 135 76 110 Number of Inspections 302 461 447 425 616 Number of Training Classes Conducted 694 595 264 107 142 Number of Pre -Plan Inspections 452 642 536 EMS Requests for Transport 6,256 6,619 7,061 7,281 7,443 Actual Transports 3,634 4,193 4,341 4,575 4,801 EMT Students 45 73 80 80 85 Marshal Service Warrants Issued - - 5,974 5,444 4,141 Warrants Cleared - 3,836 4,023 3,985 Food Establishment Permits 134 129 118 Food Establishment Inspection 209 202 244 Foster /Adoption Inspections - - 34 27 18 Parks Facility Reservations 516 983 671 719 237 Community and Civic Centers Civic Center - - 484 594 354 Community Center Rentals - 635 666 North Community Center Rentals - - 241 Animal Services Number of Animals Handled - 1,804 2,021 1,802 Number of Adoptions - 255 249 257 Number of Return to Owners - 252 279 313 Number of Transfers - - 415 451 300 Library Annual Circulation 292,909 278,826 263,131 392,528 414,074 Library Visits 179,630 175,435 188,118 257,235 254 934 Library Program Attendance 6,680 7,444 10,499 10,610 13,767 Registered Users 19,595 23,327 20,360 24,628 28,589 Water New Connections 91 1,474 446 509 439 Water Main Breaks 29 72 72 25 76 Total Consumption (thousands of gallons) 11,535,927 14,460,239 15,115,679 12,313,766 16,763,239 Daily Average Consumption (thousands of gallons) 31,606 39,617 38,550 33,736 45,927 Peak Daily Consumption (thousands of gallons) 5,379 5,804 7,520 7,040 11,000 Total Customers 10,598 10,900 10,198 10,134 12,234 Average Use Per Connection 1,089 6,378 6,913 5,054 5,725 Sewer Total Customers 9,391 6,378 9,974 9,499 10,907 Facilities Maintenance Number of Buildings Maintained 14 16 19 19 19 Square Footage 127,589 135,091 166,591 166,591 166,591 Source: Various City Departments. Prior year information for some functions is not available. 117 Fiscal Year TABLE 21 2012 2013 2014 2015 2016 2,643 3,054 2,869 3,087 5,919 168,000 168,000 180,000 180,000 180,000 19,434 19,894 19,067 36,138 39,064 666 800 776 595 603 20,881 19,335 15,077 12,306 8,960 1,665 1,960 1,823 2,040 2,119 1,799 2,046 1,759 2,167 2,327 74 108 110 99 67 429 332 252 698 440 168 132 125 150 460 714 729 735 980 867 7,545 8,391 8,840 9,286 9,723 4,766 5,451 5,713 6,118 6,123 79 116 87 84 89 2,888 3,344 2,354 3,798 2,587 4,118 4,687 3,781 3,691 3,492 123 127 82 135 145 180 281 218 136 153 14 24 16 22 21 234 258 301 275 240 325 444 458 478 483 816 735 437 455 370 307 288 244 209 185 1,463 1,326 1,218 1,304 1,313 291 362 309 357 410 149 231 222 213 205 312 301 316 296 316 410,312 404,691 395,998 394,766 399,622 256,349 254,633 253,237 259,413 255,109 16,035 12,581 15,048 13,825 15,282 30,475 31,658 30,759 31,138 30,702 271 168 235 369 213 52 38 45 45 45 16,131,415 15,500,413 15,497,071 14,757,134 16,097,931 44,196 42,466 42,458 40,431 43,942 9,290 9,483 10,089 8,385 10,985 12,557 12,757 13,324 13,570 13,877 5,517 5,905 5,467 5,135 5,352 10,988 11,456 11,578 11,413 12,282 19 19 19 21 21 166,591 166,591 166,591 234,202 234,202 118 CITY OF SCHERTZ, TEXAS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 119 Fiscal Year Function 2007 2008 2009 2010 2011 Police Stations 1 1 1 1 1 Patrol Units 33 33 38 40 42 Fire Stations 2 2 2 2 2 Training Facility 1 1 - - - Fire Vehicles 12 14 13 13 13 EMS Ambulances 6 6 6 6 6 Marshal Service Vehicles - - 5 7 8 Streets Streets, paved (miles) 107 122 124 125 132 Streets, unpaved (miles) 9 7 7 7 5 Parks and Recreation Parks - Developed 7 7 11 12 17 Parks - Undeveloped 4 4 4 4 4 Playground 20 20 20 19 15 Swimming Pools 1 2 2 2 2 Baby Pools 1 2 2 2 2 Baseball/Softball Diamonds 12 12 12 12 9 Soccer Fields - - 12 12 12 Community Centers 1 2 2 4 4 Animal Control Control Vehicle 3 3 3 3 3 Library Facility 1 1 l 1 1 Volumes in Collection 56,282 60,650 64,400 71,929 73,904 Water Number of Reservoirs - - - - - Number of Pump Stations 2 - 5 5 5 Water Mains (Miles) 177 182 188 190 192 Sewer Sanitary Sewers (Miles) 59 71 78 78 84 Storm Sewers (Miles) 6 8 9 9 10 Facilities Maintenance Vehicles 4 4 5 5 5 Generators 3 3 3 3 3 Source: Various City Departments 119 TABLE 22 Fiscal Year 2012 2013 2014 2015 2016 1 1 1 1 1 42 42 42 48 50 2 2 2 2 2 13 13 15 16 16 6 7 7 9 9 8 7 7 7 7 134 137 141 149 1.53 5 5 5 5 5 17 13 13 14 15 4 8 8 9 10 15 16 16 18 19 2 2 2 2 2 2 2 2 2 2 9 12 12 15 25 12 12 12 12 12 4 4 4 4 4 3 3 3 3 4 1 1 1 1 1 81,468 86,221 100,478 1.13,085 97,412 5 5 5 5 5 192 197 199 210 211 85 87 90 96 98 10 11 11 12 12 4 5 5 6 6 3 3 3 4 4 120 \ I - CIT -% S }� a COMPLIANCE SECTION 121 SHAREHOLDERS: t Nancy 1,. Viii ;hail, CPS. Armstrong, ong, .ugha "& Associates, PC Deborah E Fraser, CPA 40 Certified Public Accountants Phil S. Vaughan, CIS I ILIMAJIN011 17 S1►Y II</J 1711- 1C�]�i.��- �1'Z�7��1 COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GO VERNMENT A UDITING STANDARDS To the City Council and management City of Schertz We have audited, in accordance with 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 City of Schertz as of and for the year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise City of Schertz's basic financial statements, and have issued our report thereon dated March 15, 2017. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered City of Schertz's internal control over financial reporting (internal control) to determine the 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 City of Schertz's internal control. Accordingly, we do not express an opinion on the effectiveness of City of Schertz'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 over financial reporting 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 financial reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 941 WLsl Byrd Blvd., Suits 101 - Utri versal City,, Texas 51114 Phone: 210 -6511 -6` 29. f=ax: 210-659-7611 - Email.- vaughan@avacpa.com # wwvvavacpaxo 122 Compliance and Other Matters As part of obtaining reasonable assurance about whether City of Schertz's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we have reported to management of City of Schertz in a separate letter dated March 15, 2017. 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 entity'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. Armstrong, Vaughan & Associates, P.C. March 15, 2017 123 loveo "CITY' 21 %f f f t 441, 'M' 0111 awoLe 0L,U4I1a U 10IU to] 71►`I 111101 City Council Meeting: March 28, 2017 Department: Finance Agenda No. 5 Subject: Resolution No. 17-R-19 — Accounts Receivables Adjustments BACKGROUND: In the EMS, Utility Billing, and Magazine functions, services are provided to customers up front and billing is settled later. Due to the fact that services are provided before receiving payment, inevitably the City has customers that do not pay for the services provided. When this occurs, staff reaches out to the customer to try to collect the outstanding payment including follow up notices and phone calls to try and reach out to the customer to remind them of the outstanding balance and encourage payment. However, the longer the customer account goes without a payment the less likely that any payment will be received. Once a customer account reaches 180 days without payment, Staff brings those accounts to the City Council to be "written off'. This process is an accounting procedure following the Generally Accepted Accounted Principles (GAAP), which lays the framework of accounting practices in the U.S. This designation means it is unlikely those outstanding balances will ever be collected. This leads to an accounting adjustment on the City's Financial Statements to accurately show how much is still outstanding and is reasonable to expect collection. If a customer's account has been written off, this does not erase or forgive that debt. The city can and does collect some portion of the amount owed by those customers. This can be through the debt collection agency used by EMS or if the customer returns to the City and requests new services through the Magazine or Utility Billing. Staff is in the process of exploring best practices that can lead to lower write offs going forward. The resolution authorizes the debt for these areas that is more than 180 days outstanding as of February 28, 2017 to be written off. These write offs come before council quarterly and last came before council on December 13`h 2016. FISCAL IMPACT This accounting adjustment will not affect the City's Budget or financial standing. The amount written off is estimated during the budget process and is accounted for in the revenue estimations and the bad debt expense accounts. The action taken tonight will reduce the amount shown as owed to the City by $621,138.97 and set it equal to the amount seen as still reasonably collectible. The breakdown is as follows: EMS - $612,712.25 Utility Billing - $8,426.72 City Council Memorandum Page 2 Magazine - $0.00 There are no write offs for the magazine at this time. RECOMMENDATION Staff recommends Council approve Resolution No. 17 -R -19 /V a IIxy 50 104 111►Y -1 Resolution No. 17 -R -19 Memo- Resolution.doc RESOLUTION NO. 17 -R -19 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING THE FIRST QUARTER EMS DEBT REVENUE ADJUSTMENTS, UTILITY BILLING DEBT REVENUE ADJUSTMENTS AND SCHERTZ MAGAZINE DEBT REVENUE ADJUSTMENTS FOR CERTAIN INACTIVE OUTSTANDING RECEIVABLES AND OTHER MATTERS IN CONNECTION THEREWITH. WHEREAS, the City staff of the City of Schertz (the "City ") has recommended that the City maintains quarterly debt revenue adjustments for inactive outstanding accounts; and WHEREAS, the City Council has determined that it is in the best interest of the City that all inactive outstanding accounts after 180 days nonpayment will be sent to City Council for consideration for write offs. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1. The City Council hereby authorizes the write off in the amount and distribution of accounts below: Function I Amount EMS $612,71.2.25 Utility Billing $8,426.72 Magazine $0.00 Total 1 $621,138.97 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 finding 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 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 28th day of March, 2017. CITY OF SCHERTZ, TEXAS Mayor Michael R. Carpenter ATTEST: City Secretary, Brenda Dennis (CITY SEAL) Agenda No. 6 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Fire Subject: Resolution No. 17 -R -20 - TCEQ Grant for Fire Equipment BACKGROUND Schertz Fire Rescue seeks to use Texas Commission on Environmental Quality (TCEQ) — 2016 Texas Local Emergency Planning Committee (LEPC) Grant funds to purchase Hazmat Equipment. These funds are one -time excess funds available through TCEQ to be used for hazardous materials response. Our proposed use of TCEQ funds have been approved pending Council's approval to enter into a contract with the TCEQ. This grant has a zero match and all proposed equipment will be paid for with grant funds. Accepting these grant funds will not result in using City funds for the purchase of the equipment. Community Benefit Schertz Fire Rescue (SFR) is a founding member of the FEMA Type III, GuadaComa Emergency Response Group that includes New Braunfels, Seguin, Cibolo, Selma and the Guadalupe, Comal and Bexar county area. The team currently covers 870 square miles of 3 counties ( Bexar, Coma] and Guadalupe Counties). The estimated population in this area is approximately 235,000. This group's sole purpose is to jointly mitigate hazardous material (hazmat) incidents to limit the public and commercial impact of such a situation. In addition, SFR participates in numerous mutual aid agreements including regional and statewide responses. Equipment proposed to be purchased with the TCEQ grant dollars include: The Hazmat Chemical Elite ID s.. s� This system provides fast and comprehensive in -field analysis of unknown solids, gels and liquids. This is useful in responding to unknown materials responses to quickly identify the substance and determine its risk level to health and safety. The Ludlum model 2241 radiological kit: This kit provides a quick way to detect radiological materials during an emergency response in all ranges of Alpha, Beta, and Gamma energy. This is useful in the event of a man -made explosive device to insure no radioactive materials were used. It is also useful in responses to a number of industry partners in our region that utilize radioactive materials in their day to day business. The Sensit Gold G2: This is a portable gas leak detector and confined space monitor that helps pin point gas leaks more accurately than a multi gas detector. Personal Protective Equipment: Proper personal protective equipment (Level A suits, chemical protective boots) protects firefighters during hazmat response operations. This is a new grant that we were unable to bring to Council prior to applying for the grant because TCEQ released the grant without a prior announcement. The grant application was coordinated through the Guadalupe County Local Emergency Planning Committee. FISCAL IMPACT Equipment is expected to cost $89,263.92, of which all $89,263.92 will be state funds and no matching City funds will be used. Recommend approval of Resolution No. 17 -R -20. ATTACHMENT(S) Resolution No. 17 -R -20 Exhibit A —Fire Equipment EXHIBIT A RESOLUTION NO. 17 -R -20 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE TEXAS COMMISSION ON ENVIRONMENTAL QUALITY (TCEQ) TO ACCEPT A GRANT IN THE AMOUNT UP TO $89,263.92 . WHEREAS, the Texas Commission on Environmental Quality (TCEQ) has grant funds in the amount up to $89,263.92 available from the 2016 Local Emergency Planning Committee (LEPC) Grant Program: and WHEREAS, the purpose of the 2016 . LEPC Grant Program is to enhance the ability of governments to prevent, respond to, and recover from acts of terrorism and natural disasters; and WHEREAS, the City staff of the City of Schertz (the "City ") has recommended that the City Council authorize the acceptance of the grant with TCEQ through the LEPC Grant Program relating to Hazmat Equipment for Schertz Fire Department; and WHEREAS, no matching contribution is required by City; and WHEREAS, the City Council has determined that it is in the best interest of the City to accept the grant with TCEQ through the LEPC Grant Program to fund this equipment as detailed in Exhibit A. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1. The City Council hereby authorizes the acceptance of the Texas Commission on Environmental Quality (TCEQ) grant through the Local Emergency Planning Committee (LEPC) Grant Program, for the equipment as described in Exhibit A not to exceed an amount of $89,263.92 with no matching funds required by City, and authorizes the City Manager or his designee to take all actions necessary in connection with the acceptance of the Grant including, but not limited to, executing the Grant Agreement (Exhibit B). 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 28th day of March, 2017. . CITY OF SCHERTZ, TEXAS Michael R. Carpenter, Mayor ATTEST: Brenda Dennis, City Secretary (CITY SEAL) imall EQUIPMENT 50459012.1 A -1 Texas Commission on Environmental Quality (TCEQ) Local Emergency Planning Committee (LEPC) Grant Program CONTRACT SIGNATURE PAGE Contract Name: Guadalupe County LEPC Contract Number: 582 -17 -71531 Performing Party: City of Schertz Performing Party Identification Number: 17414693444 Maximum Authorized Reimbursement: $89,263.92 Effective Date: ❑ ® Date of last signature Expiration Date: ® 12/31/2017 ❑ Last day of Fiscal Year in which the Contract was signed ❑ If checked, this Contract requires matching funds. Match Requirement: ❑ If checked, this Contract is funded with federal funds. CFDA Number: Federal Grant Number: This Contract is entered under: ❑ Gov't Code ch. 771 ❑ Gov't Code ch. 791 ® Water Code § 5.124 The Texas Commission on Environmental Quality (TCEQ), an agency of the State of Texas, and the named Performing Party, agree as follows: (a) to be effective, the Contract must be signed by an authorized official of the TCEQ and the Performing Party; (b) this Contract consists of all documents specified in the list of Contract Documents following this page; and (c) TCEQ will reimburse Allowable Costs subject to the Texas Uniform Grant Management Standards (UGMS) and this Contract. TCEQ Authorized Signature Kelly Cook Printed Name Director, Critical Infrastructure Division Title Date Procurements & Contracts Representative Arthur L. French, CTCM, CTPM Printed Name Date City of Schertz By: Authorized Signature Printed Name Title Date TEXAS COMMISSION ON Page 1 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 CONTRACT DOCUMENTS LIST This Contract between TCEQ and the Performing Party consists of the Contract Documents listed on this page. Documents on this list include all amendments. In the event of a conflict of terms, the Contract Documents as amended control in the descending order of the list, subject to provisions in the Special Terms and Conditions, if any. All Contract provisions, however, are subject to control by the latest amendment and most specific provision and by the applicable state and federal laws, rules and regulations. • Contract Signature Page • Contract Documents List (this page) • Special Terms and Conditions • Scope of Work (Includes Cost Budget) • General Terms and Conditions • Notices, Project Representatives and Records Locations • TCEQ — Approved Grant Application (incorporated by reference) • Attachment A — Financial Status Report (FSR) • Attachment B — Release of Claims • Attachment C — Budget Revision Request (BRR) • Attachment D — Performing Party Performance Evaluation TEXAS COMMISSION ON Page 2 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Special Terms and Conditions TEXAS COMMISSION ON Page 3 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 SPECIAL TERMS AND CONDITIONS ARTICLE i. SPECIAL CONDITIONS The Performing Party agrees to these Special Conditions. ARTICLE 2. DEFINITIONS Unless defined herein, terms in this Agreement will have their plain meaning. The following terms have the meanings indicated. 2.1 Approved Grant Application- The grant application submitted by the Performing Party listing the requested grant activities proposed for grant funding, including any amendments or supplemental conditions added to the application. The Application is used to develop the Scope of Work of this contract. In case of conflict between the application and the Scope of Work, the Scope of Work will take precedence. 2.2 Approved Grant Application Summary- The contract document listing the Grant Activities from the Approved Grant Application that have been approved for funding, also referred to in this contract as the Scope of Work. 2.3 Financial Status Report (FSR) — Form and supporting documentation tracking overall budget compliance and documenting expenditure of grant funds. Term may be used interchangeable with Request for Reimbursement for projects where funds have been advanced to the Performing Parry. 2.4 Grant Activities — activities the Performing Party has agreed to perform under this contract that are detailed in the Scope of Work. 2.5 Request for Reimbursement (RFR) — Forms and documentation required to be submitted in order to receive reimbursement for allowable costs incurred and paid by the Performing Party, also referred to in this contract as an "invoice ". For grants where advance payments have been provided, this term is synonymous with Financial Status Report. ARTICLE 3. PERFORMING PARTY'S CERTIFICATIONS. By signing this Contract, the Performing Party certifies that the following are true and acknowledges that the Contract may be terminated and payment may be withheld if these certifications are inaccurate. Performing Party agrees to give prompt written notice to the TCEQ if there is any material change in these representations or certifications." a. Debt to State. The Performing Party is not indebted to the state and does not have an outstanding tax delinquency. The Performing Party understands that the Texas Comptroller is precluded by state law from paying any person who is indebted to the state or has a tax delinquency. The Performing Party must comply with all state and federal tax laws and fee requirements and is solely responsible for filing all required state and federal tax and fee forms. b. Child Support Payments. The Performing Party is neither an individual nor a business organization with an ownership interest of at least 25% by an individual who is in arrears on child support payments. Under Texas Family Code Section 231.006 (relating to child support), the Performing Party certifies that the individual or business entity named in this contract is not ineligible to receive the specified grant and acknowledges that this contract may be terminated and payment may be withheld if this certification is inaccurate. If the Performing Party is subject to § 231.006, prior to signing this Contract, Performing Party must provide TCEQ the names and Social Security numbers of each person with at least 25% ownership of the Performing Party. c. Nondiscrimination. The Performing Party will comply with all state and federal statutes relating to nondiscrimination. d. Grant Administration. The Performing Party will maintain an appropriate grant management administration system to ensure that all terms, conditions, and specifications of the Contract, including these certifications and assurances, are met. TEXAS COMMISSION ON Page 4 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 e. Contracting with a Current or Former Executive Head of a State Agency. The Performing Party certifies that it complies with Texas Government Code Section 669.003, relating to contracting with a current or former executive head of a state agency. Performing Party represents that no person who is serving or in the past four years served as an executive head of the TCEQ or any other state agency was involved with or has any interest in this Contract, including being an employee of the Performing Party. If the Performing Party employs or has used the services of a current or former executive head of TCEQ or other state agency, the Performing Party will provide the following information to TCEQ prior to executing this Contract: Name of Former Executive, Name of State Agency, Date of Separation from State Agency, Position with Performing Party, and Date of Employment with Performing Party. f. Suspension, Debarment, and Terrorism. The Performing Party certifies that it and its principals are eligible to participate in this Contract and have not been subjected to suspension, debarment, or similar ineligibility determined by any federal, state or local governmental entity, and that the Performing Party is in compliance with the State of Texas statutes and rules relating to procurement, and that the Performing Party is not listed on the federal government's terrorism watch list as described in Executive Order 13224. g. Hurricane Katrina and Other Natural Disasters. Under Section 2155.006(b) of the Texas Government Code, a state agency may not award a grant that includes proposed financial participation by a person who, during the five -year period preceding the date of the award, has been: (1) convicted of violating a federal law in connection with a contract awarded by the federal government for relief, recovery, or reconstruction efforts as a result of Hurricane Rita, as defined by Section 39.459, Texas Utilities Code, Hurricane Katrina, or any other disaster occurring after September 24, 2005; or (2) assessed a penalty in federal civil or administrative enforcement action in connection with a contract awarded by the federal government for relief, recovery, or reconstruction efforts as a result of Hurricane Rita, Hurricane Katrina, or any other disaster occurring after September 24, 2005. Under Section 21 5.006, Government Code, the vendor certifies that the Performing Party is not ineligible to receive the specified contract and acknowledges that this contract may be terminated and payment withheld if this certification is inaccurate. h. Texas Government Code Chapter 573. Performing Party must comply with Texas Government Code Chapter 573, by ensuring that no officer, employee, or member of the Performing Party's governing body or of the Performing Party's contractor shall vote or confirm the employment of any person related within the second degree of affinity or the third degree of consanguinity to any member of the governing body or to any other officer or employee authorized to employ or supervise such person. This prohibition shall not prohibit the employment of a person who shall have been continuously employed for a period of two years, or such other period stipulated by local law, prior to the election or appointment of the officer, employee, or governing body member related to such person in the prohibited degree. ARTICLE 4. ADVANCE PAYMENT 4.1 The TCEQ may provide the funds in advance of the Performing Party's incurring anticipated costs of Contract Activities. 4.2 By paying advance payments the TCEQ does not waive any requirements for the reimbursement of costs. The TCEQ may at any time before or after any advance payment request additional evidence concerning costs. The TCEQ may audit the records of the Performing Party and may also audit the Performing Party's performance as to any Contract activity and any other Contract requirement. 4.3 Advance Payments are conditioned on the approval of a Financial Status Report (FSR). If the FSR does not demonstrate Performing Party has complied with the Contract requirements, the TCEQ may withhold approval or reject the FSR. 4.4 If the Performing Party falls behind in the schedule of the Grant Activities or fails to utilize the amount of any Advance Payment, the TCEQ may reduce the amount of the next Advance Payment by a comparable sum or require the return of previously advanced funds. 4.5 All advanced funds must be expended by December 31, 2017. Upon submission and approval of the final FSR, any remaining unobligated Advance Payment must be returned to the TCEQ by February 15, 2018, unless retention of funds is authorized by the TCEQ. Upon written notice by the TCEQ, any unspent TEXAS COMMISSION ON Page 5 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Advance Payment must be returned to the TCEQ within the TCEQ's 3o day notice to the Performing Party. ARTICLE 5. ELIGIBILITY FOR COST REIMBURSEMENT 5.1. The TCEQ will reimburse the Performing Party for those costs which are eligible for reimbursement in accordance with all requirements of this Contract. Costs are considered eligible for reimbursement when the TCEQ, in its sole discretion, determines that the costs are the reasonable, necessary, actual, and allowable costs of implementing the Grant Activities approved by the TCEQ. Costs must be included in the Scope of Work to be eligible for reimbursement. Determinations of eligibility for reimbursement are solely within the discretion of the TCEQ. Procurement 5.2. The requirements of the Texas Uniform Grants Management Standards (UGMS), Part III. State Uniform Administrative Requirements for Grants, Subpart C, Post -Award Requirements .36 Procurement, will apply within the discretion of the TCEQ. Reasonable Costs 5.3• To be reimbursable, a cost must be reasonable. Criteria for determining reasonableness of costs include the following: 5.3.1• Whether it is the type of cost generally recognized as ordinary and necessary for the conduct of the Performing Party's business or the performance of the Grant Activities; 5.3.2. Generally accepted sound business practices, competitive procurement, arm's length bargaining, and Federal and State laws and regulations; 5.3.3• The Performing Party's responsibilities to the TCEQ, other customers, the owners of the business, employees, and the public at large; and 5.3.4• Any significant deviations from accepted industry- established practices. 5.4• In general, for the cost of the Performing Party's goods and services to be reasonable, they must be procured through a competitive process in which bids, quotes, or proposals are solicited from an adequate number of qualified suppliers. Where competition is not feasible, UGMS .36 permits non- competitive procurement. For non - competitively procured items, the reasonableness of the Performing Party's costs must be established through a price analysis, which the Performing Party shall submit to the TCEQ upon request. A price analysis analyzes a vendor's price in comparison to other market prices for similar goods and services. A price analysis should compare at least three vendors' prices. For non- competitively procured items, the Performing Party must perform a cost analysis analyzing the vendor's costs to produce the goods & services, which the Performing Party shall submit to the TCEQ upon request. Necessary Costs 5.5• Necessary costs include costs which are directly attributable to the implementation of the Grant Activities and must be included in the original application and the Scope of Work. Actual Costs 5.6. The criteria for actual costs include: 5.6.1. the direct costs paid for implementing the Grant Activities; or 5.6.2. the true price charged by a vendor /contractor to the Performing Party for implementing the Grant Activities. 5.7. Unless expressly authorized by the TCEQ, actual costs do not include: 5.7.1. amounts which the Performing Party owes or agrees to pay the vendor or contractor for any purpose other than the implementation of Grant Activities; 5.7.2. amounts in the charges which the vendor /contractor intends to return to the Performing Party in the form of cash, goods, services, gifts, intangibles, discounts or any other items of value; and 5.7.3• amounts which are reimbursed by other public sources or for which tax credits or other public financial incentives are received by the Performing Party. 5.8. The Performing Party's and its subcontractors' documentation of expenses is required under the General Conditions. Allowable Costs TEXAS COMMISSION ON Page 6 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 5.9• In order to be allowable, costs must be included in the Scope of Work, and must satisfy the requirements of: this Contract, the UGMS, state agency rules, and all applicable state and federal laws. 5.10. If travel costs are authorized in the Scope of Work, reimbursement of travel costs may not exceed the amounts explained in this section. 5.1o.1. Reimbursement for lodging and meals within the State of Texas is to be equal to the rates allowed for state employees under the State of Texas Travel Allowance Guide. 5.10.2. Reimbursement for lodging and meals when traveling outside of the State of Texas is to be equal to the rates allowed for state employees under the State of Texas Travel Allowance Guide and may not exceed the maximum established in the federal General Services Administration travel regulations. 5.10.3. Mileage reimbursement rates are also established in the State of Texas Travel Allowance Guide. 5.10.4. Expenses for lodging and meals are limited to only actual expenses and must be supported by receipts to be reimbursable. Indirect Costs 5.11. Indirect costs are not reimbursable under the terms of this Contract. Preapproval of Costs 5.12. If the specific details of costs to be incurred under the "Travel," "Equipment," "Contractual," or "Other" costs categories are not already explained in the Scope of Work, then prior to incurring those costs, the Performing Party must submit revised forms to show those details and receive authorization from the TCEQ for those expenses. 5.13. Upon TCEQ request, prior to signing a subcontract to be funded under this Contract, the Performing Party must submit the subcontract to the TCEQ for review and must receive approval from the TCEQ before entering into the subcontract. Additional Evidence 5.14. The TCEQ may at any time before or after receiving invoices, as necessary in its sole discretion, request additional evidence concerning costs. Additional Criteria for Reimbursement 5.15. The TCEQ may at any time, in its sole discretion, establish additional criteria and requirements for reimbursement of costs as serves the best interest of the State. Costs in Scope of Work are Maximum Amounts, Not a Guarantee 5.16. Amounts of costs stated in the Scope of Work are maximum amounts of reimbursement. By stating the amounts, the TCEQ does not 1) guarantee payment of those amounts or 2) waive the requirements for invoicing which must subsequently and continually be satisfied by the Performing Party. The amount of costs for which invoices may be submitted is the lesser of: 1) the costs stated in the Scope of Work or 2) the actual eligible costs. No Entitlement to Funds 5.17. The Performing Party has a continuing obligation to satisfy the requirements for reimbursement. Neither a request for reimbursement nor the TCEQ's payment of reimbursement nor any other action will establish an entitlement in the Performing Party to payment from the TCEQ. 5.18. By paying a request for reimbursement or advancing funds, the TCEQ does not waive any requirements for the reimbursement of costs. The TCEQ may at any time before or after reimbursement, in its sole discretion, request additional evidence concerning costs. The TCEQ may audit the records of the Performing Party and may also audit the Performing Party's performance as to the Grant Activities, and the Administrative Requirements. Offsets for debts owed to the State 5.19. The TCEQ may offset against reimbursement payments, any amounts owed by the Performing Party or its principals to the TCEQ, the State of Texas, or for child support. TEXAS COMMISSION ON Page 7 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 ARTICLE 6. REQUEST FOR REIMBURSEMENT 6.1. In order to receive reimbursement for eligible expenses and document expenditure of advanced funds, the Performing Party shall submit monthly, a completed TCEQ Request for Reimbursement (RFR) form, to be made available to the Performing Party by the TCEQ. The RFR shall be submitted no later than 15 days after the end of the following month. Each RFR shall be accompanied by a properly completed FSR for each activity for which reimbursement is requested. For a RFR solely documenting expenditure of advanced funds and not requesting payment, only submission of an FSR is necessary. The request and forms shall be mailed or delivered to: Texas Commission on Environmental Quality AT17N: Deanna Sivek Critical Infrastructure Division, MC -177 Texas LEPC Grant Program PO Box 13o87 Austin, TX 78711 -3o87 6.2 Performing Party may submit requests and forms electronically via email. The scanned copies of the request, forms, and Supporting Documents in pdf format shall be emailed to LEPCGRANTS@tceq.texas.gov 6.3. All RFR's shall be completed on forms provided by the TCEQ. The report shall also list and explain any additional financial incentive received by the Performing Party that directly offsets the activity costs reported by the PERFORMING PARTY, including tax credits or deductions, other grants, or any other public financial assistance. 6.4. If not previously required to be submitted prior to execution of this Contract, a properly completed Texas Application for Payee Identification Number must be completed and submitted with the first invoice, or prior to request for advanced funds. 6.5. A final RFR, indicating in the appropriate box that it is the final request, shall be submitted to the TCEQ by no later than forty -five (45) days after the date listed in Article 4.5 of the Special Terms of this Contract. 6.6. All RFR's shall contain sufficient identification of and information concerning the costs incurred and paid so as to enable the TCEQ to ascertain the eligibility of a particular cost and to enable subsequent audit thereof. Supporting documentation materials, as directed by the TCEQ in the instructions accompanying the forms, shall be attached to the report forms to clearly show that the cost was incurred and paid. 6.7. If an RFR does not satisfactorily demonstrate the accomplishment of the required tasks, or that costs are allowable, eligible, actual, and incurred and paid costs, the TCEQ may reject the RFR, or FSR in the case of advanced funds, until such time as the deficiencies have been corrected. Satisfactory accomplishment of a task is within the judgment of the TCEQ; however, such judgment must be reasonable. 6.8. The TCEQ is not obligated to make payment until the RFR is approved by the TCEQ. Further, the TCEQ reserves the right to suspend or withhold all or part of a payment or all payments as authorized by the Contract. 6.9. All RFR's under this Contract shall be submitted in accordance with the requirements set forth in this Contract. Such submittals shall contain sufficient detail for audit thereof. 6.1o. The TCEQ may at any time before or after approval of the RFR or FSR, as necessary in its sole discretion, request additional evidence concerning costs. 6.11. The reimbursement of funds is contingent upon the Performing Party's satisfactory adherence to the terms of this Contract. Failure to adhere to the terms of this Contract, in particular those requirements concerning progress and financial reporting or the documentation of reported expenditures, shall be grounds for the TCEQ to: suspend payments pending the Performing Party's satisfactory completion, revision, or correction of services or reports; request return of unexpended advanced funds; or for termination of this Contract in accordance with the General Conditions and for such other remedies as are allowed by law. TEXAS COMMISSION ON Page 8 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 6.12. Required Forms: The Performing Party, and any subcontractor or subrecipient if any, in order to obtain reimbursement for those expenditures authorized under this Contract, shall submit, pursuant to the Grant Activities, a fully completed and legible: 6.12.1. Progress Report; 6.12.2. Reimbursement Forms, including an FSR; 6.12.3. Supplemental Request for Reimbursement Form(s) for those budget categories with expenses; and 6.12.4. Release of Claims (the PERFORMING PARTY only and only with final RFR). Reimbursement Forms 6.13. Request for Reimbursement: Each filed TCEQ RFR shall contain sufficient identification of, and information concerning, the costs incurred so as to enable the TCEQ to ascertain the eligibility of a particular expenditure and to enable subsequent audit thereof. Each RFR shall indicate, for each budget category the Performing Party's project expenditures for the period in question, the cumulative expenditures with respect to each budget category, and the balance remaining in each budget category following reimbursement of the amount being requested. 6.14. Historically Underutilized Business (HUB): The Performing Party will use its best efforts to provide opportunities for HUBs to participate in subcontracting under this Contract. The Performing Party must notify the TCEQ of the steps it has taken to provide opportunities for HUBs to participate, and the extent to which HUBs are being utilized as subcontractors under this Contract. 6.15. Required Documentation: When the Performing Party is required to attach source documentation for a reimbursable cost that documentation shall: 6.15.1. be legible; 6.15.2. identify the specific equipment received or the services provided; 6.15.3. clearly identify the vendor or subcontractor who provided the equipment or services (the Performing Party shall require all subcontractors to use the Financial Status Report forms and Request for Reimbursement forms to file for reimbursement of services and equipment); and 6.1J.4. confirm the reimbursable amount listed on the form. The documentation shall consist of a dated invoice that shows the amount billed to the Performing Party, any "past due" amount from previous invoices, and explanation of services provided. The Performing Party or subcontractor must provide any other documentation requested by the TCEQ. Although canceled checks represent the preferred types of documentation for purposes of this section, the Performing Party or subcontractor may substitute /attach other records or documents that provide the same type of information, such as issued purchase orders and /or invoices marked "received /paid ", or other evidence of payment. The Performing Party or subcontractor shall not intentionally break up single orders of identical or similar items, materials, or supplies simply for the purpose of avoiding the above requirement to provide confirming documentation when submitting reimbursement requests to the TCEQ. 6.16. Vendor or Subgrantee Services Not Procured Using Price Competition: Information detailing the expenses incurred shall be submitted along with an explanation of the services provided. For any expenses (goods or services) which are not procured using price competition, the Performing Party must perform a price or cost analysis to determine the reasonableness of the price and maintain documentation of such analysis which shall be produced to the TCEQ upon request. 6.17. All requests for reimbursement of expenditures that fall within either the Personnel /Salary categories of the Scope of Work, if authorized and included, shall be itemized by the Performing Party or subcontractor. 6.17.1. Personnel /Salary: No supporting documentation is required to be attached invoice with respect to reported "Personnel /Salary" expenditures on the invoice. The Performing Party or subcontractor is expected to maintain signed time sheets that can serve to verify the total, overall hours of staff time being directly billed to this Contract. 6.18. Travel: If employee travel costs are authorized and included in the Scope of Work, all costs listed in the invoices must be documented with information that identifies the name of the traveler(s), dates of travel, purpose /location of travel, costs for meals, transportation, and lodging to substantiate the reported reimbursable costs. If TCEQ waives the requirement for submitting the following travel documentation with the RFR, documentation which must be maintained by the Performing Party or subcontractor and TEXAS COMMISSION ON Page 9 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 made available during an on -site audit /monitoring visit, or upon request, for the purpose of substantiating travel - related costs, includes the following: (1) legible copies of the Performing Party- or subcontractor - approved travel vouchers, or other equivalent documentation, signed by the employees who traveled; and (2) any travel- related expenses under this Contract borne directly by the Performing Party or subcontractor (and for which reimbursement by the Performing Party to the traveler was not required). Receipts should be separate and show, at a minimum, the traveler's name, the travel location, and the travel date(s). 6.19. All RFR's with expenditures that fall within the Equipment, Supplies, Other, Contractual, and Construction categories of the Scope of Work shall be itemized by the Performing Parry or subcontractor on the RFR. In addition, the Performing Party or subcontractor shall attach, for each reimbursable cost listed, documentation as specified in the Required Documentation paragraph in this section. An updated equipment inventory shall be attached to reimbursement requests with equipment purchases. 6.20. The TCEQ may reject requests for reimbursement that fail to demonstrate that costs are eligible for reimbursement or which fail to conform to the requirements of the Contract. 6.21. In determining the amount of the final payment, the TCEQ may withhold from reimbursement the amount of any over payment and any reasonable amount until the TCEQ is satisfied that all conditions and requirements are completed and accepted. 6.22. All RFR's must be signed by an authorized representative of the Performing Party. 6.23. Documentation of Project Expenses. The Performing Party shall maintain accurate and detailed documentation to evidence the payment of expenses. The Performing Parry shall provide such documentation upon request and for any audit purposes. This documentation shall be maintained for at least three (3) years after the end of this Contract. ARTICLE 7. PERFORMING PARTY'S PERFORMANCE EVALUATION Performance evaluations are a part of the TCEQ review of the Performing Party and may be a factor in the selection of future grants. TCEQ may provide this information to state agencies and, upon request, to others. The Performing Party consents to the disclosure of any information or opinion contained in the evaluations. (Attachment D) TEXAS COMMISSION ON Page 10 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Scope of Work TEXAS COMMISSION ON Page 11 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Scope of Work I. Facts and Purpose The Texas Commission on Environmental Quality (TCEQ) proposes to grant City of Schertz funding to purchase goods and services listed in Table 1 to allow the Local Emergency Planning Committee (LEPC) to establish, maintain, and /or improve their implementation of Emergency Planning and Community Right -to -Know Act (EPCRA). Purchases must be made in accordance to the application amounts and quotes summarized in Table 1. Any purchases made that differ from the quotes submitted must be approved, in writing, by the Grant Manager prior to purchase. The LEPC must retain documentation of these purchases and submit them with the monthly Financial Status Report (FSR). All Terms and Conditions listed in this grant contract must be followed. It is the responsibility of the grantee to follow all grant Terms and Conditions. This Scope of Work does not override any of the Terms and Conditions listed in this grant contract. Table 1. Approved Purchase List Item Budget Cost per Application Number Category Item Description unit Unit Quantity Total 54 - 1 Equipment Hazmat Elite Chemical ID $69,950.00 each 1 $69,950.00 54- Sensit Gold G2 with LEL 2 Equipment option $886.88 each 1 $886.88 54- Ludlum Model 2241 -3RK 3 Equipment Emergency Responder kit $2,999.00 each 1 $2,999.00 43- Zytron 500 NFPA 1994, Class 2 4 Consumable Level A suits $1,198.67 each 12 $14,384.04 54- Tingley Hazproof Chemical 5 Equipment Protective Boots $87.00 each 12 $1,044.00 Total: $89,263.92 II. TCEQ Responsibilities /Designation of Staff A. TCEQ responsibilities: • Review all FSRs within 30 days of receipt and request any edits necessary for approval. • Complete a performance evaluation after the contract is closed out. TEXAS COMMISSION ON Page 12 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 B. Designation of staff 111. Description of Deliverables A. Purchase goods and services in accordance with grant application. B. Follow all terms and conditions listed in this contract. C. Effectively communicate with the Grant Manager any questions, comments, issues, or deficiencies. D. Submit FSRs in accordance with the contract terms. This will be within 15 days of the last day of each month unless otherwise specified from the Grant Manager in writing. E. Submit and retain all documentation associated with this grant application and make documentation available upon request from the Grant Coordinator. An FSR must be submitted, in writing, to the TCEQ Grant Coordinator no later than 15 calendar days after the end of each calendar month with all supporting documentation (i.e. receipts, training certificates, invoices, receiving receipts, etc.) with the exception of the final invoice which is due within 45 days after the close of the contract. F. All funds must be expended or returned to the TCEQ in accordance with the deadlines stated within Section 4.5 of the Special Terms and Conditions of the Contract. G. All travel and services must take place during the contract period. IV. Budget Control and Transfers A. Cumulative transfers less than 10% of the Total Budget. The Performing Party may transfer amounts between the approved purchase items listed above so long as cumulative transfers between the line items during the Contract do not exceed ten percent (10%) of the total contract amount. The Performing Party must timely submit a Budget Revision Request Form reflecting the revised budget. (Attachment C) B. Cumulative transfers greater than 10% of the Total Budget. TCEQ must pre- approve all budget revisions that result in the cumulative transfer of funds greater than 10% of the Total Budget during a Contract. A Contract Amendment is required before the Performing Party incurs these costs. C. All Requests for Reimbursement or Financial Status Reports must be submitted in a format that clearly shows how this budget control requirement is being met. TEXAS COMMISSION ON Page 13 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582-17-71531 General Terms and Conditions TEXAS COMMISSION ON Page 14 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 GENERAL TERMS AND CONDITIONS 1. CONTRACT PERIOD 1.1. Contract Period. The Contract begins on the Effective Date and ends on the Expiration Date as provided on the Contract Signature Page. If no Effective Date is provided, the Effective Date of the Contract is the date of last signature. If no Expiration Date is provided, the Expiration Date is August 31 of the same Fiscal Year in which the Contract is signed. 1.2. Amendments. This Contract may be amended by mutual agreement. Except as specifically allowed by the Contract, all changes to the Contract require a written amendment and agreement by both parties. 1.3. Extensions. TCEQ may by unilateral written amendment extend the Expiration Date for a period of up to 18o days. Unless otherwise indicated in the applicable Contract Amendment, an extension does not extend any other deadlines or due dates other than the expiration of the Contract Period. 2. FUNDS 2.1. Availability of Funds. This Contract and all claims, suits or obligations arising under or related to this Contract are subject to the receipt and availability of funds appropriated by the Texas Legislature for the purposes of this Contract or the respective claim, suit or obligation, as applicable. The Performing Party will ensure that this article is included in any subcontract it awards. 2.2. Maximum Authorized Reimbursement. The total amount of funds provided by TCEQ for the Contract will not exceed the amount of the Maximum Authorized Reimbursement as shown on the Contract Signature Page. 2.3. Fiscal Year Restrictions. In order to be reimbursed under this Contract, costs must be incurred during the Contract Period and within the time limits applicable to the funds from which the Contract is being paid. TCEQ is under no obligation to offer deadline extensions which extend to the maximum availability of the Contract funding source. 2.4. Grants. If this Contract was entered under TCEQ's authority to award grants, TCEQ is providing financial assistance to the recipient to undertake its own project. 2.5. No Debt against the State. This Contract is contingent on the continuing appropriation of funds. This Contract will not be construed to create debt against the State of Texas. 3. ALLOWABLE COSTS 3.1. Conforming Activities. TCEQ will reimburse the Performing Party for necessary and reasonable Allowable Costs that are incurred and paid by the Performing Party in performance of the Scope of Work as authorized by this Contract. 3.2. UGMS. Allowable Costs are restricted to costs that comply with the Texas Uniform Grant Management Standards (UGMS) and applicable state and federal rules and law. THE PARTIES AGREE THAT ALL THE REQUIREMENTS OF THE UGMS APPLY TO THIS CONTRACT, INCLUDING THE CRITERIA FOR PROCUREMENT AND ALLOWABLE COSTS. Additional federal requirements apply if this Contract is funded, in whole or in part, with federal funds. 4. REIMBURSEMENT 4.1. Reimbursement Requests. The Performing Party will invoice TCEQ to request reimbursement for its Allowable Costs for performing the Scope of Work. The Performing Party's invoice will conform to all reimbursement requirements specified by TCEQ. 4.2. Conditional Payments. Reimbursements are conditioned on the Scope of Work being performed in compliance with the Contract. The Performing Party will return payment to TCEQ for either overpayment or activities undertaken that are not compliant with the Scope of Work. This does not limit or waive any other TCEQ remedy. 4.3• No Interest for Delayed Payment. Because the Performing Party is not a vendor of goods and services within the meaning of Texas Government Code Chapter 2251, no interest is applicable in the case of late payments. TEXAS COMMISSION ON Page 15 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 4.4• Release of Claims. As a condition to final payment or settlement, or both, the Performing Party will execute and deliver to TCEQ a release of all claims against TCEQ for payment under this Contract. (Attachment B) 5. FINANCIAL RECORDS, ACCESS AND AUDITS 5.1. Audit of Funds. The Performing Party understands that acceptance of funds under this Contract acts as acceptance of the authority of the State Auditor's Office, or any successor agency, to conduct an audit or investigation in connection with those funds. The Performing Party further agrees to fully cooperate with the State Auditor's Office or its successor in the conduct of the audit or investigation, including providing all records requested. The Performing Party will ensure that this clause concerning the audit of funds accepted under this Contract is included in any subcontract it awards. 5.2. Financial Records. The Performing Party will establish and maintain financial records including records of costs of the Scope of Work in accordance with generally accepted accounting practices. Upon request the Performing Party will submit records in support of reimbursement requests. The Performing Party will allow access during business hours to its financial records by TCEQ and other state agencies for the purpose of inspection and audit. Financial records regarding this Contract will be retained for a period of three years after date of submission of the final reimbursement request. 6. PERFORMING PARTY'S RESPONSIBILITIES 6.1. Performing Party's Responsibility for the Scope of Work. The Performing Party undertakes performance of the Scope of Work as its own project and does not act in any capacity on behalf of TCEQ nor as a TCEQ agent or employee. The Performing Party agrees that the Scope of Work is furnished and performed at the Performing Party's sole risk as to the means, methods, design, processes, procedures and performance. 6.2. Independent Contractor. The parties agree that the Performing Party is an independent contractor. Nothing in this Contract will create an employee- employer relationship between the Performing Party and TCEQ. Nothing in this Contract will create a joint venture between TCEQ and the Performing Party. 6.3. Performing Party's Responsibilities for Subcontractors. All acts and omissions of subcontractors, suppliers and other persons and organizations performing or furnishing any of the Scope of Work under a direct or indirect Contract with the Performing Party will be considered to be the acts and omissions of the Performing Party. 6.4. No Third Party Beneficiary. TCEQ does not assume any duty to exercise any of its rights and powers under the Contract for the benefit of third parties. Nothing in this Contract will create a contractual relationship between TCEQ and any of the Performing Party's subcontractors, suppliers or other persons or organizations with a contractual relationship with the Performing Party. 7. TIME 7.1. Time is of the Essence. The Performing Party's timely performance is a material term of this Contract. 7.2. Delays. Where the Performing Party's performance is delayed, except by Force Majeure or act of TCEQ, TCEQ may withhold or suspend reimbursement, terminate the Contract for cause, or enforce any of its other rights (termination for convenience may be effected even in case of Force Majeure or act of TCEQ). 8. CONFLICT OF INTEREST The Performing Party will timely notify TCEQ in writing of any actual, apparent, or potential conflict of interest regarding the Performing Party or any related entity or individual. No entity or individual with any actual, apparent, or potential conflict of interest will take part in the performance of any portion of the Scope of Work, nor have access to information regarding any portion of the Scope of Work, without TCEQ's written consent in the form of a unilateral amendment. The Performing Party agrees that TCEQ has sole discretion to determine whether a conflict exists, and that a conflict of interest is grounds for termination for cause. mlgu i 9.1. Quality and Acceptance. All work performed under this Contract must be complete and satisfactorNy in the reasonable judgment of TCEQ. All materials and equipment will be handled TEXAS COMMISSION O Page 16 of 3 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 in accordance with instructions of the applicable supplier, except as otherwise provided in the Contract. 9.2. Quality Assurance. All work performed under this Contract that involves the acquisition of environmental data will be performed in accordance with a TCEQ- approved Quality Assurance Project Plan (QAPP) meeting all applicable TCEQ and EPA requirements. Environmental data includes any measurements or information that describes environmental processes, location, conditions, ecological or health effects and consequences. Environmental data includes information collected directly from measurements, produced from models, and compiled from other sources such as databases or literature. No data collection or other work covered by this requirement will be implemented prior to the Performing Parry's receipt of the QAPP signed by TCEQ and, if necessary, the EPA. Without prejudice to any other remedies available to TCEQ, TCEQ may refuse reimbursement for any environmental data acquisition performed prior to approval of a QAPP by TCEQ and, if necessary, the EPA. Also, without prejudice to any other remedies available to TCEQ, the Performing Party's failure to meet the terms of the QAPP may result in TCEQ's suspension of associated activities and non - reimbursement of expenses related to the associated activities. 9.3• Laboratory Accreditation. Any laboratory data or analyses provided under this Contract must be prepared by a laboratory that is accredited by TCEQ according to 3o Texas Administrative Code Chapter 25, subchapters A and B, unless TCEQ agrees in writing to allow one of the regulatory exceptions specified in 3o Texas Administrative Code Section 25.6. 10. INTELLECTUAL PROPERTY lo.i. Third Party Intellectual Property. Unless specifically modified in an amendment or waived in a unilateral amendment, the Performing Party must obtain all intellectual property licenses expressly required in the Scope of Work, or incident to the use or possession of any deliverable under the Contract. The Performing Party Will obtain and furnish to TCEQ: documentation on the use of such intellectual property, and a perpetual, irrevocable, enterprise -wise license to reproduce, publish, otherwise use, or modify such intellectual property and associated user documentation, and to authorize others to reproduce, publish, otherwise use, or modify such intellectual property for TCEQ non - commercial purposes, and other purposes of the State of Texas. 10.2. Grant of License. The Performing Party grants to TCEQ a nonexclusive, perpetual, irrevocable, enterprise -wide license to reproduce, publish, modify or otherwise use for any non- commercial TCEQ purpose any preexisting intellectual property belonging to the Performing Party that is incorporated into any new works created as part of the Scope of Work, intellectual property created under this Contract, and associated user documentation. 11. INSURANCE AND INDEMNIFICATION 11.1. Insurance. Unless prohibited by law, the Performing Party will obtain and maintain during the Contract Period adequate insurance coverage sufficient to protect the Performing Party and TCEQ from all claims and liability for injury to persons and for damage to property arising from the Contract. Unless specifically waived by TCEQ, sufficient coverage will include Workers Compensation and Employer's Liability Insurance, Commercial Automobile Liability Insurance, and Commercial General Liability Insurance. 11.2. Indemnification. TO THE EXTENT AUTHORIZED BY LAW, THE PERFORMING PARTY AND ANY SUBCONTRACTORS PERFORMING CONTRACT ACTIVITIES ON BEHALF OF PERFORMING PARTY AGREE TO INDEMNIFY, DEFEND, AND HOLD HARMLESS THE TCEQ AND ITS OFFICERS, AND EMPLOYEES, FROM AND AGAINST ALL LOSSES, LIABILITIES, DAMAGES, AND OTHER CLAIMS OF ANY TYPE ARISING FROM THE PERFORMANCE OF CONTRACT ACTIVITIES BY THE PERFORMING PARTY OR ITS SUBCONTRACTORS, SUPPLIERS AND AGENTS, INCLUDING THOSE ARISING FROM DEFECT IN DESIGN, WORKMANSHIP, MATERIALS, OR FROM INFRINGEMENT OF ANY PATENT, TRADEMARK OR COPYRIGHT; OR FROM A BREACH OF APPLICABLE LAWS, REGULATIONS, SAFETY STANDARDS OR DIRECTIVES. THE DEFENSE OF TCEQ WILL BE SUBJECT TO THE AUTHORITY OF THE OFFICE OF THE ATTORNEY GENERAL OF TEXAS TO REPRESENT TCEQ. THIS CONVENANT SURVIVES THE TERMINATION OF THE CONTRACT. 12. TERMINATION 12.1. Termination for Cause. TCEQ may, upon providing 10 days written notice and the 0pportunity to cure to the Performing Party terminate this Contract for cause if the Performing TEXAS COMMISSION ON Page ?7 of 30 Guadalupe County LA ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Party materially fails to comply with the Contract including any one or more of the following acts or omissions: nonconforming work, or existence of a conflict of interest. Termination for cause does not prejudice TCEQ's other remedies authorized by this Contract or by law. 12.2. Termination for Convenience. TCEQ may, upon providing to days written notice to the Performing Party, terminate this Contract for convenience. Termination will not prejudice any other right or remedy of TCEQ or the Performing Party. The Performing Party may request reimbursement for: conforming work and timely, reasonable costs directly attributable to termination. The Performing Party will not be paid for: work not performed, loss of anticipated profits or revenue, consequential damages or other economic loss arising out of or resulting from the termination. 12.3. If, after termination for cause by TCEQ, it is determined that the Performing Party had not materially failed to comply with the Contract, the termination will be deemed to have been for the convenience of TCEQ. 13. DISPUTES, CLAIMS AND REMEDIES 13.1. Payment of a Release. Neither payment by TCEQ nor any other act or omission other than an explicit written release, in the form of a unilateral amendment, constitutes a release of the Performing Party from liability under this Contract. 13.2. Schedule of Remedies available to TCEQ. In accordance with Texas Government Code Chapter 2261 the following Schedule of Remedies applies to this Contract. In the event of the Performing Party's nonconformance, TCEQ may do one or more of the following: 13.2.1. Issue notice of nonconforming performance; 13.2.2. Reject nonconforming performance and request corrections without charge to TCEQ; 13.2.3. Reject a reimbursement request or suspend further payments, or both, pending accepted revision of the nonconformity; 13.2.4. Suspend all or part of the Contract Activities or payments, or both, pending accepted revision of the nonconformity; 13.2.5. Demand restitution and recover previous payments where performance is subsequently determined nonconforming; 13.2.6. Terminate the Contract without further obligation for pending or further payment by TCEQ and receive restitution of previous payments. 13.3. Opportunity to Cure. The Performing Party will have a reasonable opportunity to cure its nonconforming performance, if possible under the circumstances. 13.4. Cumulative Remedies. Remedies are cumulative; the exercise of any remedy under this Contract or applicable law does not preclude or limit the exercise of any other remedy available under this Contract or applicable law. 14. SOVEREIGN IMMUNITY The parties agree that this Contract does not waive any sovereign immunity to which either party is entitled by law. 14.1. Survival of Obligations. Except where a different period is specified in this Contract or applicable law, all representations, indemnifications, and warranties made in, required by or given in accordance with the Contract, as well as all continuing obligations indicated in the Contract, survive for four (4) years beyond the termination or completion of the Contract, or until four (4) years after the end of a related proceeding. A related proceeding includes any litigation, legal proceeding, permit application, or State Office of Administrative Hearings proceeding, which is brought in relation to the Contract or which in TCEQ's opinion is related to the subject matter of the Contract. Either party will notify the other of any related proceeding if notice of the proceeding has not been provided directly to that other party. 15. CONTRACT INTERPRETATION 15.1 Definitions. The word "include" and all forms such as "including" mean "including but not limited to" in the Contract and in documents issued in accordance with the Contract, such as Work Orders or Proposals for Grant Activities (PGAs). TEXAS COMMISSION ON Page 18 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 15.2 Headings. The headings of the sections contained in this Contract are for convenience only and do not control or affect the meaning or construction of any provision of this Contract. 15.3 Delivery of Notice. Notices are deemed to be delivered three working days after postmarked if sent by U.S. Postal Service certified or registered mail, return receipt requested. Notices delivered by other means are deemed delivered upon receipt by the addressee. Routine communications may be made by first class mail, facsimile transmission, email, or other commercially accepted means. 15.4 Interpretation of Time. All days are calendar days unless stated otherwise. Days are counted to exclude the first and include the last day of a period. If the last day of the period is a Saturday or Sunday or a state or federal holiday, it is omitted from the computation. 15.5 State, Federal Law. This Contract is governed by, and interpreted under the laws of the State of Texas, as well as applicable federal law. 15.6 Severability. If any provision of this Contract is found by any court, tribunal or administrative body of competent jurisdiction to be wholly or partly illegal, invalid, void or unenforceable, it will be deemed severable (to the extent of such illegality, invalidity or unenforceability) and the remaining part of the provision and the rest of the provisions of this Contract will continue in full force and effect. If possible, the severed provision will be deemed to have been replaced by a valid provision having as near an effect to that intended by the severed provision as will be legal and enforceable. 15.7 Assignment. No delegation of the obligations, rights, or interests in the Contract, and no assignment of payments by the Performing Party will be binding on TCEQ without its written consent, except as restricted by law. No assignment will release or discharge the Performing Party from any duty or responsibility under the Contract. 15.8 Venue. The Performing Party agrees that the Contract is being performed in Travis County, Texas, because this Contract has been performed or administered, or both, in Travis County, Texas. The Performing Party agrees that any cause of action involving this Contract arises solely in Travis County, Texas. 15.9 Publication. The Performing Party agrees to notify TCEQ five days prior to the publication or advertisement of information related to this Contract. The Performing Party agrees not to use the TCEQ logo or the TCEQ graphic as an advertisement or endorsement without written permission signed by the appropriate TCEQ authority. 15.10 Waiver. With the exception of an express, written waiver in the form of a unilateral amendment signed by TCEQ, no act or omission will constitute a waiver or release of the Performing Party's obligation to perform conforming Contract Activities. No waiver on one occasion, whether expressed or implied, will be construed as a waiver on any other occasion. 15.11 Compliance with Laws. TCEQ relies on the Performing Party to perform all Contract Activities in conformity with all applicable laws, regulations, and rules and obtain all necessary permits and licenses. 15.12 Counterparts. This Contract may be signed in any number of copies. Each copy when signed is deemed an original and each copy constitutes one and the same Contract. 15.13 Accessibility. All electronic content and documents created as deliverables under this Contract must meet the accessibility standards prescribed in 1 Texas Administrative Code sections 206.5o and 213 for state agency web pages, web content, software, and hardware, unless TCEQ agrees that exceptions or exemptions apply. TEXAS COMMISSION ON Page 19 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Notices, Representatives & Records Locations TEXAS COMMISSION ON Page 20 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 NOTICES, REPRESENTATIVES, AND RECORDS LOCATION Contract Number: 582 -17 -71531 Contract Name: Guadalupe County LEPC 1. Representatives. The individual(s) named below are the representatives of TCEQ and Contractor. They are authorized to give and receive communications and directions on behalf of the TCEQ and Contractor as indicated below. All communications including official contract notices must be addressed to the appropriate representative or his or her designee. 2. Changes in Representatives. Either party may change its representatives by unilateral amendment. 3. TCEQ Representatives. TCEQ CONTRACT MANAGER (for Contractual Matters) Paul Groves Contract Specialist 177 (Title) (Mail Code) Texas Commission on Environmental Quality P.O. Box 13087 Austin, Texas 78711 -3087 Telephone No.: (512)239 -6761 Facsimile No.: (512)239-0404 4. Contractor Representatives. For Contractual Matters: (Name) (Title) (Mailing Address) (City) (State) (Zip Code) Telephone No.: ( ) - Facsimile No.: TCEQ PROJECT MANAGER (For Technical Matters) Deanna Sivek Grant Manager 177 (Title) (Mail Code) Texas Commission on Environmental Quality P.O. Box 13087 Austin, Texas 78711 -3o87 Telephone No.: (512)239 -5074 Facsimile No.: (512)239-0404 For Technical Matters: (Name) (Title) (Mailing Address) (City) (State) (Zip Code) Telephone No.: () - Facsimile No.: () - 5. Invoice Submittal. Invoices must be submitted to the TCEQ Contract Manager. 6. Designated Location for Records Access and Review. Contractor designates the physical location indicated below for record access and review pursuant to any applicable provision of this contract: (Physical Location Address Line 1) (Physical Location Address Line 2) (City),(State),(Zip Code) TEXAS COMMISSION ON Page 21 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment A Texas Commission on Environmental Quality FINANCIAL STATUS REPORT 1. STATE AGENCY ORGANIZATION UNIT TO WHICH REPORT IS SUBMITTED: 2. GRANT /CONTRACT TITLE: 3. PAYEE IDENTIFICATION NUMBER: 4. RECIPIENT ORGANIZATION (NAME AND COMPLETE ADDRESS, INCLUDING ZIP CODE): 5. TCEQ CONTRACT NUMBER: 6. FINAL REPORT: YES NO 7. ACCOUNTING BASIS: CASH ACCRUAL 8. TOTAL PROJECT /GRANT PERIOD: FROM TO 9. PERIOD COVERED BY THIS REPORT: FROM TO 10. Item Description: Approved Budget Project Cost This Report Cumulative Project Cost Balance Total: 11. *List (Itemize) on the appropriate supplemental form all component expenses comprising the total for each of these categories. Please attach receipts, as required, in accordance with Attachment B of your contract. * *Negative balances in any of the budget categories should be explained in a brief accompanying narrative. CERTIFICATION I certify to the best of my knowledge and belief that this report is correct and complete and that all outlays and unliquidated obligations are for the purposes set forth in the award document. Signature of Authorized Certifying Official Typed or Printed Name and Title Telephone (Area code, number and ext.) Date Submitted TEXAS COMMISSION ON Page 22 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment A (contd.) ITEMIZATION OF EQUIPMENT AND CONTRACTUAL COSTS All PURCHASES (during this report period) NUMBER ITEM DESCRIPTION UNIT TOTAL PURCHASED (Should match description provided for approval) COST COST TOTAL EQUIPMENT EXPENDITURES (must agree with each line item on Furor 20248) * LEGIBLE PURCHASE ORDER AND /OR INVOICES MUST BE ATTACHED TO THIS FORM FOR EACH LISTED ITEM OR EXPENDITURE. *LEGIBLE DOCUMENTATION MUST BE ATTACHED FOR ALL LISTED EXPENDITURES. *LEGIBLE RECEIPTS OR OTHER SUBSTANTIATING DOCUMENTATION MAY BE ATTACHED FOR EXPENDITURES THAT EQUAL OR EXCEED $500. * SUBSTANTIATING DOCUMENTATION (time sheets, travel receipts, etc.) MAY BE REQUIRED TO BE ATTACHED TO THIS FORM TEXAS COMMISSION ON Page 23 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment A (contd.) Financial Status Report Preparation Instructions 1. The PERFORMING PARTY, in order to obtain reimbursement for those expenditures authorized under this Contract, shall submit, a completed, legible TCEQ Financial Status Report (TCEQ Form 20248) and any required TCEQ Supplemental 20248 forms. Unless directed otherwise in the Contract, the PERFORMING PARTY shall submit such payment request documents by not later than twenty -one (21) days after the close of each state fiscal year quarter. The reporting periods shall also correspond to the State of Texas fiscal year quarters (September - November; December - February, March -May; June - August). Each Financial Status Report shall indicate, for each budget sub - category the PERFORMING PARTY'S project expenditures for the period in question, the cumulative expenditures with respect to each budget sub - category, and the balance remaining in each budget sub - category following reimbursement of the amount being requested. A quarterly Financial Status Report is required even if no expenses were incurred during the report period. 2. All requests for reimbursement of expenditures that fall within either the "Equipment" or "Contractual" categories of the Contracts Cost Budget shall be itemized by the PERFORMING PARTY on Supplemental Form 20248 -1 and identified with respect to the major tasks or objectives, set forth in the Scope of Work, that such expenditures support or satisfy. In addition, the PERFORMING PARTY shall attach, for each reimbursable cost listed on Supplemental Form 20248 -1, legible documentation that (1) serves to further identify the specific piece of equipment received or the services provided, (2) clearly identifies the vendor or subcontractor who provided the equipment or services, and (3) that confirms the reimbursable amount listed on the form. In the case of equipment purchases, the attached documentation shall be either a purchase order marked "received /paid" or a vendor - submitted invoice similarly marked. In the case of subcontractor provided services, the documentation shall consist of a dated invoice that shows the amount billed to the PERFORMING PARTY and any "past due" amount from previous invoices. 3. All requests under this Contract for the reimbursement of expenditures that fall within the "Construction" category of the Contracts Cost Budget shall be itemized by the PERFORMING PARTY on Supplemental Form 20248 -2 and identified with respect to the major tasks or objectives, set forth in the Scope of Work, that such expenditures support or satisfy. In addition, the PERFORMING PARTY shall attach, for each reimbursable cost listed on Supplemental Form 20248 -2, legible documentation that (1) serves to further identify the specific cost, (2) clearly identifies the vendor or subcontractor who provided the construction related materials or services, and (3) that confirms the reimbursable amount listed on the form. The attached documentation shall be either a purchase order marked "received /paid" or an invoice similarly marked. In the case of subcontractor provided construction services, the documentation shall consist of a dated invoice that shows the amount billed to the PERFORMING PARTY and any "past due" amount from previous invoices. 4. All requests for the reimbursement of expenditures that fall within either the "Supply" or "Other" categories of the Contracts Cost Budget shall be itemized by the PERFORMING PARTY on Supplemental Form 20248 -3 and identified with respect to the major tasks or objectives, set forth in the Scope of Work, that such expenditures support or satisfy. In addition, for any single - listed item or service costing more than $500, the PERFORMING PARTY shall attach, for each reimbursable cost listed on Supplemental Form 20248 -3, legible documentation that (1) serves to further identify the specific items or services, (2) clearly identifies the vendor or subcontractor who provided the items or services, and (3) that confirms the reimbursable amount listed on the form. Although issued purchase orders and /or invoices marked "received /paid" represent the preferred types of documentation for purposes of this section, the PERFORMING PARTY may substitute /attach other records or documents that provide the same type of information. The PERFORMING PARTY shall not intentionally break up single orders of identical or similar items, materials or supplies simply for the purpose of avoiding the above requirement to provide confirming documentation when submitting reimbursement requests to the TCEQ. 5. All requests for reimbursement of expenditures that fall within either the "Personnel/Salary" or "Travel" categories of the Contracts Cost Budget shall be itemized by the PERFORMING PARTY on Supplemental Form 20248 -4 and identified with respect to the major tasks or objectives, set forth in the Scope of Work, that such expenditures support or satisfy. Although no supporting documentation is required to be attached to Supplemental Form 20248 -4 with respect to reported "Personnel /Salary" expenditures in order to receive reimbursement, the PERFORMING PARTY is expected to maintain signed time sheets that can serve to verify the total, overall hours of staff time being directly billed to this Contract. With respect to employee travel, all costs listed on Form 20248- 4 must be supported by attached documentation that identifies the name of the traveler's, and that substantiates the reported reimbursable costs. Documentation, for the purpose of substantiating travel - related costs, includes the following: (1) legible copies of the PERFORMING PARTY - approved travel vouchers, signed by the employees who traveled, and (2) for any travel - related expenses under this contract borne directly by the PERFORMING PARTY (and thus for which reimbursement by the PERFORMING PARTY to the traveler was not required) separate receipts showing, at a minimum, the traveler's name, the travel location, and the travel date(s). 6. When a single expenditure supports or satisfies more than one task or objective, the PERFORMING PARTY need not breakdown that particular expenditure by specific contract task or objective but may simply identify, in relative cost order, the various tasks or objectives supported. TEXAS COMMISSION ON Page 24 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment B TEXAS COMMISSION ON ENVIRONMENTAL QUALITY Release of Claims hereby releases the Texas Commission on Environmental Quality (TCEQ), its officers, agents, and employees from any and all future claims arising under or by virtue of TCEQ Contract Number further certifies that all subcontractors, suppliers, employees and any party which has performed or provided service for this Contract has been paid in full and satisfied. All services and tasks required to be completed under the referenced Contract have been completed. Prompt payment, therefore, of any and all funds which may have been "retained" by TCEQ in accordance with said Contract is requested. Executed on this day of , 20. (signature) (name, typed or printed) (title) TEXAS COMMISSION ON Page 25 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment C BUDGET REVISION REQUEST FORM Purpose: For TCEQ review and approval of recipient organization proposed budget changes to ensure project deliverables are met and fiscal accountability. Prior TCEQ review and approval is required before incurring specific costs which would result in cumulative transfers of lo% or more of total budget. Instructions: Fill in each line item from your grant contract as shown in your Scope of Work. If this document does not have enough room for all the line items, please request a customized form from the Grant Manager. 1. Recipient Organization (Name & Complete Address Including Zip Code): 2. Grant/ Contract Title: 3. Payee Identification No.: 4. TCEQ Contract No.: 5. Total Project/ Grant Period: 6. Item Description: 7. Approved Budget 8. Change Requested (+ or -) 9. New or Revised Budget Total: Justification (Attach additional sheets, if necessary): 'Budget Revision Request must contain both the TCEQ Grant Manager and TCEQ Contract Manager signatures to be valid. * ** Signature of Authorized Representative Date Type or Printed Name and Title Signature of TCEQ Grant Manager Date Type or Printed Name and Title Signature of TCEQ Contract Manager Date Type or Printed Name and Title TEXAS COMMISSION ON Page 26 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 PERFORMING PARTY'S PERFORMANCE EVALUATION REPORT Final Report (Check only if the Agreement has ended and this is the last Performance Report) Report No of Grantee: Project Name (if applicable) Date of Last Report: Brief Description of Work / Services ( Performance Category Ratings Attachment D Today's Date: Eval»atiu period - Rrom to Contract No./ Purchase Order Nn. Phase (if applicable): Date of Program's Last Site Visit (if-applicable): Comments Evaluator's Name: (Printed or Typed) Division: Signature: TEXAS COMMISSION ON Page 27 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Exceeds Expectations Satisfactory Marginal Unsatisfactory Please provide a narrative description for ratings of one or below (attachments are acceptable.) Performance Performance Performance Score =3 Score =2 Score =l Score =o Quality &Accuracy Timeliness Reports HUB (for Quarterly Reporting, complete this portion only and return) Communication Cost Control Technology Other (describe) XXX Evaluator's Name: (Printed or Typed) Division: Signature: TEXAS COMMISSION ON Page 27 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 XXX Requires an attachment describing category and rating description which corresponds. Note: Please see reverse side for specific definitions for each performance category and an explanation for each score. Attachment D (contd) PERFORMING PARTY's PERFORMANCE EVALUATION REPORT - Category Descriptions PERFORMANCE EXCEEDS SATISFACTORY MARGINAL UNSATISFACTORY PERFORMANCE PERFORMANCE CATEGORY EXPECTATIONS PERFORMANCE (Score = 3) (Score = 2) (Score = 1) (Score = o) i. Ouality and Accuracv Work product always, with rare exceptions, of Work product of satisfactory quality with Work product is acceptable, although many Work product not acceptable or of very low Quali , sufficiency, and accuracy of contract - required excellent quality. only typical errors and errors and /or omissions quality, with many errors work, including work or Tasks Revisions rarely or never omissions, which were had to be corrected prior and omissions noted. Not performed by subcontractors required. corrected upon request. to product being all errors and omissions acceptable. corrected. 2. Timeliness Timeliness All Tasks and Contract Some intermediate Task Some major work Required work product not with respect to completing deliverables on time or delays, not expected to performance delays caused completed on time, due to Contract - required work ahead of schedule. Quality cause major deadlines to (or expected to cause) factors that should have and /or work - related Tasks, of work did not suffer as a be missed or to require delivery schedules to be been under contractor's including work performed by result of the time line. Contract extension. Prior missed. control. subcontractors approval granted for any other delays. 3. Reports Accuracy, All reports accurate and Reports satisfactory with Numerous errors and /or Reports consistently of adequacy, and timeliness of complete, as well as on respect to both quality and omissions corrected prior poor quality and /or late. Contract - required time. No rewrites or timeliness. Contractor to reports being acceptable Contents inadequate to activity /progress reports, additional information responded quickly and (or reminders of reports permit interpretation or notifications, financial required. appropriately to questions due were required to be analysis. Reports more reports, invoices, pay requests or comments raised. sent). Reports not later than 5 working days late. and other required than 5 working days. documents, excluding HUB reports TEXAS COMMISSION ON Page 28 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment D (contd) FOR HUB PROGRAM USE ONLY: Contractor consistently Contractor satisfactorily Contractor marginally Contractor did not 4. HUB and /or DBE/ meets or exceeds the HSP meets the HSP and /or meets the HSP and /or adequately meet the HSP MBE / WBE* Contractor's and /or GFE requirements. GFE requirements. GFE requirements. and /or GFE requirements. achievement of (or continued All reports accurate and Reports satisfactory with Numerous errors and /or Reports consistently of responsiveness toward) complete, as well as on respect to both quality and omissions corrected prior poor quality and /or late. Contract - contained HUB time. No rewrites or timeliness. Contractor to reports being acceptable Contents inadequate to Subcontracting Plan (HSP) additional information responded quickly and (or reminders of reports permit interpretation or and /or Good Faith Effort required. appropriately to questions due were required to be analysis. Reports (GFE) requirements, or comments raised. sent). Reports frequently habitually late. including timely and accurate late. submittal of Contract - required HUB related reports. *When the term HUB is used, include evaluation of Contractor's performance of DBE /MBE /WBE requirements. 5. Communication Contractor consistently Contractor is usually Contractor is only Not flexible to changes in Contractor's accessibility, maintains excellent flexible and responsive to intermittently responsive scope or other responsiveness, and standing with changes in circumstances to changes in Contract circumstances. Not cooperativeness with respect subcontractors, including or scope of work. scope or other cooperative or accessible. to any Contract - related timely payments. Works Generally maintains good circumstances. Marginal Failed to maintain good concerns communicated by as a team member and is standing with subs, and team player. Failed to standing with subs and the Contract Manager; plus flexible and responsive to ensures that they are paid make timely payments to failed to make payments contractor's demonstrated changes in circumstances promptly. subs on one or two on more than two relationship with or scope of work. occasions. occasions. TEXAS COMMISSION ON Page 29 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Attachment D (contd) 6. Cost Control* Contractor's ability to observe current cost levels; compare them with Contract or Work Order budget, as applicable; and institute corrective action to keep cost within budget. *Do not include consideration of Contract or Work Order budget amount changes requested or caused by TCEQ. Contractor took strong initiative to observe current cost levels; compare them with Contract or Work Order budget, as applicable; and institute corrective action to keep cost within budget. Contractor observed current cost levels; compared them with Contract or Work Order budget, as applicable; and instituted corrective action to keep cost within budget. Contractor sometimes failed to observe current cost levels; compare them with Contract or Work Order budget, as applicable; and institute corrective action to keep cost within budget. Contractor failed to observe current cost levels; compare them with Contract or Work Order budget, as applicable; and institute corrective action to keep cost within budget. 7. Technoloev Contractor's Contractor is comfortable Contractor is capable of Contractor usually uses Contractor can only apply demonstrated technical with and applies current applying current proven more basic technology to basic technology to Tasks. competence and /or expertise proven technology. But is technology. Is aware of, solve Contract problems. Requires direction (including competence and familiar with, and willing but not experienced in the Is aware of, but has little concerning appropriate expertise of subcontractors); to use, latest techniques use of latest techniques or no experience in the use technology and solutions. plus contractor's and solutions where such and solutions. of more current proven innovativeness and are appropriate. techniques and solutions. willingness to apply, within the limitations of the Contract, new techniques or technologies 8. Other DESCRIBE DESCRIBE DESCRIBE DESCRIBE DESCRIBE TEXAS COMMISSION ON Page 30 of 30 Guadalupe County LEPC ENVIRONMENTAL QUALITY CONTRACT # 582 -17 -71531 Agenda No. 7 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Public Works Subject: Ordinance No. 17 -T -11 — An Ordinance by the City Council of the City of Schertz, Texas authorizing a budget adjustment to fund the final phase of the NorthCliffe Water Line Replacements. First Reading BACKGROUND Since the City annexed the NorthCliffe and Scenic Hills subdivisions and took over responsibility for the water system in that area, the NorthCliffe area has had an excessive number of water main breaks. In NorthCliffe, these breaks have been in the section of the subdivision south of the golf course. We have not seen the same issue in the front four streets of NorthCliffe off Country Club Boulevard as you enter off of IH -35. In an effort to correct this, the City utilized a portion of the 2006 General Obligation Bonds to fund a replacement of the water mains within NorthCliffe south of the golf course (see attachment). Those funds were limited and only one portion of the water mains were able to be replaced. Since then, Public Works has continued to work towards completing this replacement project as funds have become available. In the FY 2015 -2016 budget, the Water Department allocated $500,000 to complete this project. This project was released to engineering late in the fiscal year and the designed project was returned earlier in 2017 and bids were let. Based upon the available funds ($500,000 minus $67,143 of engineering costs) the engineers recommended bidding the project in two phases as a base bid for one portion of the remaining mains and an alternate to complete the final length of water main and close out the project. The base bid came in at $389,229.00 with the alternate bid at $341,501.00 for a total of $730,730.00 to completely finish the waterline replacement project. It is believed that there will be a cost savings realized by completing the base project plus the alternate as one project now. Costs will escalate into the future and with the successful bidder mobilized, completing the project without having to re- mobilize a contractor will save additional dollars. To complete this total project now, a budget adjustment within the Water Department budget will be necessary. The Water Department currently has approximately $1.2 Million dollars in reserves over their 25% unrestricted reserve floor. City Council Memorandum Page 2 Northcliffe Waterline Replacement Completion Proposed Budget Engineering (already incurred) $ 67,143.00 Construction (based upon bids) $ 730,730.00 Legal Expenses $ 500.00 Advertising for Bids $ 534.00 Other Prof. Services $ 1,000.00 Construction Contingency (� 10 %) $ 73,073.00 Project Total $ 872,980.00 Amount Budgeted $ 500,000.00 Reserve Funds Needed to Transfer $ 372,980.00 Goal To complete the final phase of waterline replacements in NorthCliffe on Cherry Tree Drive, Mayfair Drive, Wedgewood Drive and Potage Lane. Community Benefit The replacement of waterlines in this area will help avoid water service interruptions caused by main breaks. FISCAL IMPACT The Original budget of $500,000.00 and the additional funding transferred from Water Department reserves in the amount of $372,980.00 for a total fiscal impact of $872,980.00. RECOMMENDATION Staff recommends that City Council approve the first reading of Ordinance No. 1.7- T -1.1, approving the budget adjustment to transfer additional funding from Water Department reserves to the Northcliffe Waterline Replacement Project. ATTACHMENT Ordinance 17 -T -11 Map of last phase of project ORDINANCE NO. 17 -T -11 AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING A BUDGET ADJUSTMENT TO FUND THE NORTHCLIFFE WATERLINE REPLACEMENT REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT WITH THIS ORDINANCE; AND PROVIDING AN EFFECTIVE DATE WHEREAS, pursuant to Ordinance 16 -T -29, the City of Schertz (the "City ") adopted the budget for the City for the fiscal year 201.6 -2017 (the `Budget), which provides funding for the City's operations throughout the 2016 -2017 fiscal year; and WHEREAS, the City needs to provide funding for construction of the Northcliffe Waterline Replacement Phase 3 Project; and WHEREAS, the City needs to increase the Budget to authorize expenditures of $372,980 for the funding of the Northcliffe Waterline Replacement Project from the Water Reserve Fund; and WHEREAS, the City has adequate funds within the Water Reserve fund; and WHEREAS, City staff recommends that the City Council adjust the Budget and approve the additional expense for the project; and WHEREAS, the City Council of the City has determined that it is in the best interest of the City to adjust the Budget and approve the budget adjustment for the completion of the Northcliffe Waterlines Project, as more fully set forth in this Ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS: Section 1. The City shall adjust the Budget by $372,980 for the construction of the Northcliffe Waterline Replacement 2 Project. 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 Ordinance for all purposes and are adopted as a part of the judgment and findings of the Council. Section 3. All ordinances and codes, or parts thereof, which are in conflict or inconsistent with any provision of this Ordinance are hereby repealed to the extent of such conflict, and the provisions of this Ordinance shall be and remain controlling as to the matters resolved herein. Section 4. This Ordinance 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 Ordinance or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Ordinance and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City hereby declares that this Ordinance would have been enacted without such invalid provision. Section 6. It is officially found, determined, and declared that the meeting at which this Ordinance 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 Ordinance, was given, all as required by Chapter 551, as amended, Texas Government Code. Section 7. This Ordinance shall be effective upon the date of final adoption hereof and any publication required by law. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS, PASSED ON FIRST READING, the day of , 2017. PASSED, APPROVED and ADOPTED ON SECOND READING, the day of , 2017. CITY OF SCHERTZ, TEXAS Mayor ATTEST: City Secretary (CITY SEAL) 50558021.1 - 2 - /�� \\ \ } ƒ \�� ^ \ ^ :�: WiDreliTi I LTU I « « <. lk M&I 4XI214CUel AS'l k,Nl I V t 1 WHISPER BLF NORTHCLIFFE WATERLINE REPLACEMENT PHASE 111 99, Agenda No. 8 CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Public Works Subject: Resolution No. 17 -R -21 — A Resolution by the City Council of the City of Schertz, Texas approving and authorizing the dedication of one (1) thirty -foot Right of Way easement along the Maske road R -O -W to Guadalupe Valley Electric Cooperative for Placement, Maintenance and Repairs of a Utility Line, by the City in accordance with the terms of the dedication agreement, and other matters in connection therewith BACKGROUND Guadalupe Valley Electric Cooperative (GVEC) has an overhead electric line along the Maske Road Drainage Right of Way that has been in operation for over 20 years. Recently, GVEC has had a need to do some work on and along this overhead line. A search has been unable to locate any dedicated easements for this overhead line. GVEC would like to clean -up this by obtaining an easement from the City across this city owned property. Goal To enter into a Permanent Right of Way Easement Agreement with Guadalupe Valley Cooperative along the Maske road drainage Right of Way. Summary of Recommended Action Staff recommends Council approve the Resolution approving a Permanent Right of Way Easement Agreement with Guadalupe Valley Electric Cooperative along the Maske road drainage ROW as depicted in Exhibit A. FISCAL IMPACT There will be no cost or fiscal impact for the dedication of the Permanent Right of Way Easement with Guadalupe Valley Electric Cooperative. RECOMMENDATION Staff recommends Council approve Resolution 17 -R -21. ATTACHMENTS Resolution No. 17 -R -21 Permanent Right of Way Agreement with Guadalupe Valley Electric Cooperative. Exhibit A depicting 30' easement across City owned property RESOLUTION NO. 17 -R -21 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS AUTHORIZING THE DEDICATION OF ONE (1) THIRTY -FOOT UTILITY EASEMENT ALONG THE MASKS ROAD DRAINAGE RIGHT OF WAY TO GUADALUPE VALLEY ELECTRIC COOPERATIVE FOR PLACEMENT, MAINTENANCE AND REPAIRS OF A UTILITY LINE, BY THE CITY IN ACCORDANCE WITH TERMS OF THE DEDICATION AGREEMENT AND OTHER MATTERS IN CONNECTION THEREWITH WHEREAS, the City staff of the City of Schertz (the "City ") has recommended that the City enter into an agreement for one (1) thirty -foot Utility Easement to Guadalupe Valley Electric Cooperative for placement, maintenance and repairs of a utility line across Guadalupe County Parcel 1.1.3896; and WHEREAS, the City Council has determined that it is in the best interest of the City to contract with Guadalupe Valley Electric Cooperative pursuant to the one (1) thirty foot Utility Easement Agreement attached hereto as Exhibit A (the "Agreement "). 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 Agreement with Guadalupe Valley Electric Cooperative in substantially the form set forth on 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 28th day of March, 2017. . CITY OF SCHERTZ, TEXAS Michael R. Carpenter, Mayor Brenda Dennis, City Secretary (CITY SEAL) ATTACHMENTS GVEC RIGHT OF WAY EASEMENT AGREEMENT EASEMENT LOCATION MAP m RIGHT OF WAY EASEMENT THE STATE OF TEXAS, COUNTY OF i!GUADALUPE''' That the Undersigned, City of Schertz (hereinafter referred to as Grantor) for a good and valuable consideration, the receipt of which hereby acknowledged, do hereby grant unto GUADALUPE VALLEY ELECTRIC COOPERATIVE, INC. (hereinafter referred to as GVEC), a cooperative corporation, whose post office address is P.O. Box 118, Gonzales, Texas 78629, and to its successors or assigns, an easement for the purpose of erection, construction, reconstruction, replacement, removal, maintenance and use of one or more electric distribution lines, fiber optic and other communications equipment, (collectively "Facilities ") for the transmission of electricity and communications upon and over the lands of the undersigned, and more particularly described as follows: Being a tract of " "',,10.380 acres of land, more or less out of the T Herrera Drainage R -O -W original survey, identified as parcel number 113896, and being the same land described in a deed from Betty Joe Boggess Estate to City of Schertz, dated the 4 of April, 2004, of record in Vol /Page or Document Number Vol. 2113, Page 0243, Deed # 05 -01927 of the Official Records of Real Property of Guadalupe County, Texas. • SEE EXHIBIT "A" ATTACHED HERETO AND MADE A PART OF THIS EASEMENT. Grantor has the right to pave (roads, sidewalks, etc.) within the easement area to such extent that it does not interfere with Grantees access to the easement area. GVEC shall have all rights necessary for the full use herein granted, including, but not limited to, the right of ingress and egress for pedestrians, equipment and vehicles over Grantor's adjacent lands to and from said right -of -way for the purpose of constructing said Facilities, including the installation of a variable number of guy wires, anchors, and appurtenances as needed, improving, reconstructing, upgrading, repairing, inspecting, patrolling, installing, said Facilities on Grantor's land described above, operating, maintaining, providing adequate clearances and removing said Facilities, over, under, and upon said land, and the right to remove, trim, cut down or chemically treat with herbicides, trees or shrubbery or parts thereof within 15 feet of said Facilities or any other obstructions which may endanger, interfere or impair the efficiency, safety or convenient operation of said Facilities and their appurtenances. Grantor shall not construct any structure or improvement, nor impound any water, nor place any temporary or permanent erection of any mast -type equipment or appurtenances nearer than 15 feet to Facilities in any manner as to conflict with the National Electric Safety Code or any applicable law, as either of the same now exists or may be amended in the future, and this restriction shall be a covenant running with the land. Such prohibited construction within the easement shall include but not be limited to new construction or major modification to a preexisting habitable structure, as well as, stock tanks, swimming pools, spas, water wells or oil wells including construction both above and below existing grade. It is further understood that, whenever necessary, words used in this instrument in the singular shall be construed to read in the plural and that words used in the masculine gender shall be construed to read in the feminine. This easement runs with the land, is assignable in whole or in part, and inures to the benefit of the parties and their respective successors and assigns. Exceptions to Warranty: This conveyance is made by Grantor and accepted by Grantee subject to any and all existing easements, covenants, rights -of -way, conditions, restrictions, outstanding mineral interests and royalty interests, if any, relating to the Easement Property, to the extent, and only to the extent, that the same may still be in force and effect, and either shown of record in the office of the County Clerk of Guadalupe County, Texas, or that may be apparent on the Easement Property. Subject to the Exceptions, stated in paragraph immedieately above, the undersigned warrant that they are the owners of the above described lands. Dated this day of 20, Printed Printed Signature of Grantor or Authorized Signatory Signature of Grantor or Authorized Signatory THE STATE OF TEXAS, COUNTY OF This instrument was acknowledged before me on this the day of 120 by . (Grantor or Authorized Signatory) Notary Public in and for the State of Texas Form #169 - - -- -05/16 C) O ° 0 v ' `< o (n N 9 N W mmm rt o ��.. N�a � r x rt co m m D w m M roo ° 9O- 0 ° Dmj N W„ ✓... c - iymZg> 9 � 0.\6 ✓oyol�i ` � v 0 m „ rv^' m,,:. m A ggt A % ,w,rv�. m o �� 68� ,.�.^ m m m 3 t. °z 7 3 ( o ,ya. iPR awl 6upsnc3 wo»,SLf._.,.... _. y ° -amp upsix3 woa3 '54�._._ u m m w- �; � WM �\ A °m$ mob moo m C1 -t ,4 > � m ^m p \ m p t O� mom Tz o�n .� ^} .......- .. -.,., a m } \ zw v Agenda No. 12A CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Public Works Subject: Lower Seguin Rd. Bridge Replacement In June, 2016 the Cities of Cibolo and Schertz closed the low water crossing on Lower Seguin Road over the Cibolo Creek. This was based upon the recommendation of engineers who stated the current structure was not stable and was in danger of failing. Currently we are under contract with LAN Engineering for the design, demolition and replacement of the low water crossing bridge on Lower Seguin Rd. This borders Schertz / Cibolo and also the dividing line between Bexar /Guadalupe County. A kick -off meeting was held with LAN Engineering on February 7, 2017 to review the scope and develop a timeline for the project. Out of that meeting the following timeline was established: • Notice to proceed was provided to LAN on 02 -02 -17 • 50% Design Submittal is expected by April, 2017 • 100% Design Submittal is expected by May, 2017 • Bidding documents should be complete and the project should be out for bids by June, 2017 • Anticipated construction completion by January, 2018 Staff will continue to keep Council updated on the progress of this project. Should anyone have any questions or would like to discuss this project in more detail, please call Doug Letbetter at Schertz Public Works, 21.0 -61.9 -1800. 50077367.2 Agenda No. 12B CITY COUNCIL MEMORANDUM City Council Meeting: March 28, 2017 Department: Engineering Subject: Informational Update Regarding Live Oak — Schertz Parkway Intersection With the development of the Bindseil Farms Subdivision, located west of Schertz Parkway at its intersection with Live Oak Road, Live Oak Road will be extended to the west approximately 800 feet (see attached subdivision layout /signage plan). The extension will include two eastbound lanes at the approach to Schertz Parkway and the traffic signal at the intersection will be expanded accordingly. When construction of the subdivision is complete, the new, eastbound lanes will be configured as a left /straight lane and a right only lane (see attached intersection striping plan). Under current conditions, there is a single westbound lane on the opposite side of Live Oak. There is not space on the existing pavement to restripe and gain a turn lane. As part of the Schertz Parkway project (reconstruction of roadway from Live Oak to Maske), a widening of the approach of the existing Live Oak to Schertz Parkway is being designed. If funding is available, that widening can be constructed as part of that project. Lane designations on both sides of the intersection will be determined based on a traffic study of volumes of turning movements. FISCAL IMPACT There is no fiscal impact to the City at this time. The extension of Live Oak and the accompanying signal modifications are being constructed by the developer of the Bindseil Farms Subdivision. The Schertz Parkway project design engineer (Ford Engineering, Inc.) is currently surveying the project site determining what relocations of utility facilities will need to take place. Once the design of the widening of the Live Oak approach to Schertz Parkway from the east is complete, a cost estimate for that work will be produced. 50077367.2 No action is needed at this time. After survey and design of the widening of the Live Oak approach are complete, Staff will provide a recommendation associated with the construction of the Schertz Parkway project as a whole. ATTACHMENTS Bindseil Farms Subdivision Layout Live Oak - Schertz Parkway Intersection Striping 50077367.2 4VJVAUL JRtV 1. 3lTLiLL JMCLCJWGlY ! H I rccrvvn vnrc! J. r F-INwwfvs Ew JIV ... ii INDIVIDUALS WORKING IN AND AROUND UND TRENCH EXCAVATION. PRESENCE AND ACTNITIES OF Q j r _ LEGEND MARE WAY 5' SIDEWALK MARKET i•fA(L - 1, CONTRACTOR ALK TO BUILT 8 s z o. w N � r n Z 8 � ^o 0 >4� ♦�t�( t6LL vi ©LL l N a. m M !f} V- !. Lu 0. Q Z V {e, M U m'w W aP rV BOBBY J. TORRES ••w •►••u•••a•••.•.•••••••••.•• .�► 91195 -ol l I' :ij tli7s `.� Jai g NOTES. 1) ALL SIGNAGE WITHIN SUBDIVISION SHALL COMPLY WITH THE CITY OF SCHERTZ STANDARD SIGN SPECIFICATIONS. 2) CONTRACTOR IS RESPONSIBLE FOR PAYMENT OF SIGNAGE AND CITY OF SCHERTZ IS RESPONSIBLE FOR INSTALLATION OF SIGNAGE, ■■ JOB NO, 316 -01-01 DATE: FEBRUARY 2016 DRAWN: A.C. CHECKED. B.C. SHEET NUMBER: C5.0 'IE CONSULTANTS ORIG INAL SIGNATURE AND SEAL. Exhibit A Report Information Guadalupe Regional Medical Center Prescription Assistance Program for Schertz Enrollees September 1, 2016 thru February 28, 2017 G� Total number of patients served by the program 1 1184 Total number of Schertz residents served by the program I� 281 Total number of prescriptions provided by the program I� 200801 Retail dollar value of prescriptions provided by the PAP 1 $ 4,760,487.50 Retail dollar value of prescriptions provided to Schertz residents by PAP I $ 171,693.40� Number of prescriptions per Schertz patient per month 4.21) Average prescription retail price (3 month supply) per Schertz patient I $ 727.511 Average annual retail prescription benefit per Schertz patient I $ 12,251.34 SOURCES OF PROGRAM FUNDS (ANNUAL) Schertz contribution to the program I $ 5,000.00 Contributions to program by individuals I $ 5,712.99 —I Payments by patients ($15.00 /month /patient) 1 $ 142,718.66 Grants received for the program 1 $ 5,750.01 Other sources of funds (identify sources) Organization Contributions $ 500.00 Corporate Contributions $ 2,113.73 TOTAL REVENUE $ 161,795.39 TOTAL EXPENSES $ (344,100.52) TOTAL NET $ (182,305.13)