CAFR FY 1982-83
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 3D, 1983
Prepared by the
Finance Department
T. Ledbetter
Finance Director
City Manager
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 1983
CITY OFFICIALS
MAYOR Earl W,'Sawyer
CITY COUNCIL Adolph Aguilar, Mayor Pro-Tern
Charles B. Sharpe
Harold D. Baldwin
C. Ross Hoover
Kenneth Greenwald
CITY MANAGER Jimmy Gilmore
OFFICIAL ISSUING REPORT
Ji mmy Gil more
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Comparative Balance Sheet
Statement of Revenues - Budget and Actual
Statement of Expenditures - Budget and Actual
30
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32
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Table of Contents
(continued)
PAGE
COMBINING AND INDIVIDUAL FUND STATEMENTS AND ACCOUNT GROUPS
SUPPLEMENTAL
STATEMENTS/SCHEDULES
GOVERNMENTAL FUND TYPES
General Fund
Debt Service Fund
Comparative Balance Sheet 34
Comparative Statement of Revenues, Expenditures, and Changes
in Fund Balance 35
PROPRIETARY FUND TYPES
Enterprise Funds
Combining Balance Sheet 37
Combining Statement of Revenues, Expenses, and Changes
in Retained Earnings 39
Combining Statement of Changes in Financial Position 41
FIDUCIARY FUND TYPES
Trust and Aqency Funds
Combining Balance Sheet 44
Expendable Trust Funds -
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 45
Agency Funds -
Combining Statement of Changes in Assets and Liabilities 46
ACCOUNT GROUPS
General Fixed Assets
Comparative Schedule of General Fixed Assets
Schedule of General Fixed Assets and Changes
- by Function and Activity
49
50
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Table of Contents
(continued)
STATISTICAL SECTION
General Governmental Expenditures by Function - Last Ten
Fiscal Years
General Revenues by Source - Last Ten
Fiscal Years
Property Tax Levies And Collections - Last Ten Fiscal Years
Assessed and Estimated Actual Value of Taxable Property -
Last Ten Fiscal Years
Property Tax Rates - All Overlapping Governments - Last Ten Fiscal
Years
Ratio of Net General 80nded Debt to Assessed Value and Net General
Bonded Debt Per Capita - Last Ten Fiscal Years
Overlapping Debt
Legal Debt Margin
General Bonded Debt Summary of Debt Service Requirements
- Fiscal Years 1983-2001
Utility System Junior Lien Revenue Certificates of
Obligation Debt Service Requirements - Fiscal Years
1983-2001
Utility System Revenue Bonds Summary of Debt Service
Requirements - Fiscal Year 1983-2005
Ratio of Annual Debt Service Expenditures for General
Bonded Debt to Total General Expenditures - Last Ten
Fiscal Years
Revenue Bond Coverage
Water and Sewer Fund Schedule of Total Operating Expenses
Before Depreciation and Debt Service Requirements - Last
Ten Fiscal Years
Waterworks and Sewer System Fund Revenue Bond Requirements
and Restricted Funds
TABLE PAGE
1 52
2 53
3 54
4 55
5 56
6 57
7 58
8 59
8-1 60
8-2 61
8-3 62
9 63
10-1 64
10-2 66
Table of Contents
(continued)
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 1983
TABLE PAGE
STATISTICAL SECTION
(continued)
Insurance and Bond Coverage 11 68
Demographic Statistics - Last Ten Fiscal Years 12 69
Property Value, Construction, and Bank Deposits
- Last Ten Fiscal Years 13 70
Principal Taxpayers 14 72
Miscellaneous Statistics 15 73
:-~Jrr Iii
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.'J [J 'J r' , 'J-/
2J~; -.SJJ --,z{-~;W.*lZ<~-.;,;~;::~on Ihe (;r()" s:,;";,'Gt<,:==:::=-"-'="'_;-;.;;,,,;z~~wa..""W:0'kn;;;:;s:::<~m
1400 LIVE OAK ROAD
P.O. DRAWER I
SCHERTZ, TEXAS 78154
AC (512) 658.7477
JIMMY G. GILMORE
CITY MANAGER
December 31, 1983
Honorable Mayor
City of Schertz
Texas
and City Council Members
The comprehensive annual financial report of the City of Schertz, Texas as Df
September 30, 1983 and for the fiscal year thus ended is submitted
herewith. Responsibility for both the accuracy of the presented data
and the completeness and fairness of the presentation including all
disclosures rests with the City. The data, as presented, is accurate in
all material aspects. It is presented in a manner designed to set forth the
financial position and results of operations of the City as measured by the
fi nanci a 1 acti vi ty of its vari ous funds. A 11 di scl osures necessary to
enable the reader to gain the maximum understanding of the City's financial
activity have been included.
Accountinq System and Budqetarv Control
The City's accounting records for general governmental operations are
maintained on an accrual and a modified accrual basis, with revenues being
recorded when they become both measurable and available, and expenditures
being recorded when the services or goods are received and the
liabilities are incurred, Accounting records for the City's utilities
and other enterprises are maintained on the accrual basis.
In developing and altering the City's accounting system, consideration has
been given to the adequacy of internal accounting controls, Internal
accounting controls have been designed to provide reasonable assurance
regardi ng:
the safeguarding
disposition and
of assets
against
from unauthorizd
or
loss
use
the reliability of financial records for preparing financial
and maintaining accountability for assets.
statements
The concept of reasonable assurance recognizes that:
the cost of a control should not exceed the benefits likely to be derived,
and
the evaluation of costs and benefits requires estimates and
management.
judgments by
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Page 2 - ltr to Mayor & City Council, dated December 31, 1983
All internal control evaluations occur within the above framework. The City's
internal accounting controls adequately safeguard assets and provide
reasonable assurance of proper recording of financial transactions,
Budgetary control is maintained by the use of purchase order procedures that
require encumbrance of the estimated purchase amounts prior to the release of
purchase orders to vendors. Open encumbrances are reported as reservations of
fund balance at September 30, 1983.
The Reportinq Entity and Its Services
The funds and entities related to the City of Schertz included in the annual
financial report are controlled. by or dependent on the City, Determination of
"controlled by or dependent on" is based on criteria developed by the Federal
Bureau of the Census, The criteria deal with existence as an organized
entity, 90vernmental character, and substantial autonomy. Based on these
criteria, the various funds and account groups (being all of the funds and
account groups of the City) are included in the report,
The City provides the full range of municipal services contemplated by statute
or charter. This included police and fire, health, public improvements,
planning and zoning and general administrative services.
General Governmental Functions
Revenues for general governmental functions totaled $1,020,775 in 1983, a
decrease of 3% from 1982, Taxes produced 67,4% of general revenues compared
to 57,7% last year, The amount of revenues from various sources and the
increase/decrease from last year are shown in the following tabulation:
Increase
(Decrease)
Amount Percent of Total From 1982
Taxes (property, sales,
etc, ) $ 688,169 67.4 $ 77,868
Licenses and permits 31,434 3,1 12,380
Intergovernmental
revenues 45,807 4,5 1,021
~h2rges f0~ serv~ces 29.691 2,9 (41,405)
Fines and forfeits 60,581 5.9 (13,555)
Other revenues 165.093 16,2 (73.771)
$ 1,020,775 100, 0% $ (37,462)
Increased construction accounted for the increase in licenses and permits,
with an upturn in business activity accounting for increased sales tax
revenues. The establishment of the ambulance service as a separate self-
supporting fund was the primary cause of the large decrease in charges for
other services and other revenues.
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Page 3 - ltr to Mayor & City Council, dated December 31, 1983
Debt Administration
The ratio of net bonded debt to assessed valuation and the amount of bonded
debt per capita are useful indicators of the City's debt position to municipal
management, citizens, and investors. These data for the City of Schertz at
the end of 1983 fiscal year were as follows:
Amount
Ratio Of Debt
To Assessed
Value (100%)
Of Present
Market
Debt Per
Capita
Net bonded debt
$ 493,450
,52%
$ 53.35
Current tax collections are 98,4% of the tax levy. This is the eleventh
consecutive year in which current property tax collections have exceeded 96%,
The ratio of total collections (current and delinquent) to the current tax
levy was 98.8%. Allocations of property tax levy by purpose for 1983 and
the preceding two fiscal years are as follows (amounts per $100 assessed
val ue):
Purpose
1983
,37
,07
.44
1982
.55
~
,64
1981
.86
..Ji
1. 00
General Fund
General obligation debt
Expenditures for general governmental purposes totaled $942,797,
of 6.3% from 1982. This large increase is due mainly to
expenditures in general government operations. Increases in
expenditures for major functions of the City over the preceding
shown in the following tabulation:
an increase
increased
levels of
year are
Increase
Percent of (Decrease)
Function Amount Total From 1982
General government $ 402,757 42.9% $ 71,758
Public safety 245,926 26,0% 12,098
Streets and parks 132,088 14,0% 15,394
Health services 26.786 2.8% (.", "77)
_-.l..Jr"" <
Recreation 45;964 4.9% 2,965
Capital outlay 40,784 4,3% (10,142)
Debt service 48.492 5.U 95
$ 942,797 100.0% $ 57,091
Total operating revenue
Operating income (gross revenues
less operating expenses
Net revenues (operating income plus
depreciation less solid waste revenues)
Average annual debt requirements
Coverage ratio
1983
$ 793,279
1982
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Page 4 - ltr to Mayor & City Council, dated December 31, 1983
The City's bond rating are as shown:
Moody's
Investors
Service
General Obligation bonds
Revenue bonds
Baa
Baa-1
Cash Manaqement
Cash temporarily idle during the year was invested in 30-day time deposits.
The interest earned on such deposits during the year was $108,349, an
increase of $74,940 over interest earned on temporary investments during
1982.
General Fixed Assets
The general fixed assets of the City are those fixed assets used in the
performance of general governmental functions and exclude the fixed assets of
Enterprise Funds, As of September 30, 1983, the general fixed assets of the
City amounted to $4,086,132, This amount represents the original cost, or an
estimate of the original cost of the assets, and is considerably less than
their fair market value, Depreciation of general fixed assets is not
recognized in the City's accounting system. Refer to note A(7) to the
financial statements,
Water and Sewer System
During the fiscal year ended September 30, 1983, the City increased net
revenues substantially. The coverage ratio of 2.57 easily meets the
revenue bond debenture agreement requirement that net revenues be at least 1,5
times the average annual debt requirement, Net revenues, as used here, is an
amount derived in accordance with the bond indenture agreement. Comparative
data for the past two fiscal years is presented below:
$ 710,818
113,779
1141755
273,423
106,355
2.57
211,61B
107,461
1.97
During the year, $35,000 of regularly maturing revenue bonds and $5,000 in
certificates of obligation were retireo in the Wate, and Sewer Fund,
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Page 5 - ltr to Mayor & City Council, dated December 31, 1983
Schertz Area Facility for Emerqency Services (SAFES)
On October 1, 1983, SAFES became a self-supporting fund. SAFES is
dependent on income from fees generated from services rendered and
support to cover all costs of operation, In this first year of
supporting operation, the operating income was $2,685,
full y
cities
self-
Independent Audit
The City Charter requires an annual audit of the books of account, financial
records and transactions of all administrative departments of the City by
independent certified public accountants selected by the City Council. This
requirement has been complied with and the auditor's report has been included
in thi 5 report.
Future Prospects
During the coming year, the City will continue its progressive attitude in
seeking industrial and commercial development. This includes the extension of
the City's utility systems through acquisition of existing systems and
installation of new ones,
Acknowledqements
I extend my thanks to the Mayor and members of the City Council for their
interest and support in planning and conducting the financial operations of
the City in a responsible and progressive manner.
Respectfully submitted,
/~
'" ORNEY ]
DEPARTMENTAL ORGANIZATIONAL CHART
CITY OF SCHERTZ - SEPTEMBER, 1983
I CITIZENS
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AU 0 ITOR r1UNI CI PAL ENGINEER PLANNING INDUSTRIAL
COURT & ZONING OEVELOpr'1ENT
JUDGE Cm1MISSION COM~lITTEE
CITY SECRETARY
(OEPUTY CITY
MANAGER)
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CITY
MANAGER
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INSPECTOR CENTER
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RECREATI ON I
FACILITIES
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I !Melick. & rrfwrpe
Certified Public Accountants
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433 Kitty Hawk Drive, Suite 113
Universal City, Texas 78148
Phone 512-658-6229
The Honorable Mayor and
Ci ty Counci 1
City of Schertz, Texas
We have examined the combined financial statements as listed in the
contents herein, of the City of Schertz, Texas, at September 30, 1983 and
for the year then ended, Our examination was made in accordance with
generally accepted auditing standards and, accordingly, included such
tests of the accounting records and such other auditing procedures as
we considered necessary in the circumstances,
In our opinion, the combined statements referred to above present fairly the
financial position of the City of Schertz, Texas as of September 30, 1983,
and the results of operations of such funds and the changes in financial
position of the Proprietary Fund for the year then ended, in conformity
with generally accepted accounting principles applied on a basis consistent
with that of the preceding year,
Our examination has been made primarily for the purpose of expressing an
opinion on the combined financial statements as a whole, The additional
combining and individual fund and account group statements as listed in the
contents herein, are presented for analysis purposes and are not a
required part of the combined financial statements of the City of Schertz,
The additional information has been subjected to auditing procedures
applied in the examination of the combined financial statements and, in our
opinion, is fairly stated in all respects material in relation to the
financial statements each taken as a whole. The statistical data listed in
the contents herein, was not audited by us and, accordingly, we do not express
an opinion thereon.
In connection with our examination, we also (1) performed tests of compliance
with the Revenue Sharing and Antirecession Acts and Regulations as required by
Sections II.C,3" and III,C.3. of the Audit Guide and Standards for Revenue
Sharing and Antirecession Fiscal Assistance Fund Recipients (guide) issued by
the Office of Revenue Sharing, U.S, Department of the Treasury, and (2)
compared the data on Bureau of Census Form RS-9 with the audited records of
the' C~~y of Schertz, Texas as required by Section ILC,4. of the "Guide",
Based on these procedures, we noted no instance of noncompliance with the
regulations and no differences between the data on Bureau of Census Form RS-9
and the records of the City of Schertz, Texas for the year ended September 30,
1983,
~-6r~
December 31, 1983
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CITY OF SCHERTZ. TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED SEPTEMBER 30, 1983
COMBINED STATEMENTS - OVERVIEW
GENERAL PURPOSE FINANCIAL STATEMENTS
CITY OF SCHERTZ. TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1983
ASSETS
Cash
Certificates of deposit
Receivables (net of
allowances) :
Taxes
Accounts
Notes
Due from other funds
Inventory of supplies, at cost
Prepaid expenses
Restricted assets:
Cash
Investments, at cost
Fi xed assets
Accumulated depreciation
Amount available in debt
service funds
Amount to be provided for
retirement of general long
term debt
Total assets
General
$ 51,525
169,312
6,560
49,523
3,398
197
$ 280,515
-------
-------
Governmental Fund Types
Speci a 1
Revenue
(Revenue
Sharinq)
$ 2,457
37,050
$ 39,507
-------
-------
The accompanying notes are an integral part of these statements.
1
Debt
Service
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$
18,550
1,250
$ 19,800
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-------
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Propri etary Fi duci ary Totals
Fund Type Fund Types Account Groups (Memorandum Only)
Trust General General September September
and Fixed Long-Term 30, 30,
Enterprise Aqency Assets Debt 1983 1982
$ 17,720 $ 4,834 $ $ $ 76,536 $ 132,954
188,518 169,714 583,144 294,224
7,810 2,551
101,158 101,158 88,210
11,575 11, 575 15,102
49,523 4,225
31,502 34,900 11,180
197 3,133
2,666 2,666 815
1,716,250 1,716,250 603,886
3,593,623 4,086,132 7,679,755 7,036,616
{928, 992) {928, 992) (734,957)
18,550 18,550 22,684
493,450 493,450 508,316
$ 4,734,020 $ 174,548 $ 4,086,132 $ 512,000 $ 9,846,522 $ 7,988,939
--------- ------- --------- ------- --------- ---------
--------- ------- --------- ------- --------- ---------
2
6,560
1,250
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CITY OF SCHERTZ. TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1983
LIABILITIES
Governmental Fund Types
Speci a 1
Revenue
(Revenue Debt
General Sharinq) Service
Vouchers payable
Payable from restricted assets:
Deposits
Revenue bonds
Certificates of obligation
Due to other funds
Due to other organizations
Deferred revenue
General obligation bonds payable
Revenue bonds payable
Certificates of obligation payable
Total liabilities
$ 11,907
$
$
8,622
18.467
8.622
1.250
FUND EQUITY
Contributed capital - developers
Investment in general fixed assets
Retained earnings:
Reserved for revenue bond
retirement
Reserved for equipment replacement
Unreserved
Fund balances:
Reserved for encumbrances 872
Reserved for prepaid expenses 197
Reserved for inventory of
supplies 3,398
Reserved for debt service
Reserved for STEP expenditures 2,418
Unreserved:
Designated for equipment
replacement
Designated for self insurance and
other
Undesignated 255.163
18,550
30.885
Total retained earnings/fund
balances 262.048
30.885
30.885
18.550
18.550
Total fund equity 262.048
Total liabilities and
fund equity $ 280,515
$ 39,507
$ 19,800
-------
-------
-------
-------
-------
-------
The accompanying notes are an integral part of these statements.
3
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I Proprietary Fiduciary Totals
Fund Types Fund Types Account Groups (Memorandum Only)
I Trust Genera 1 General September September
And Fixed Long-term 30, 30,
Enterprise Aqency Assets Debt 1983 1983
I $ 7,297 $ 2,307 $ $ $ 21,511 $ 8,377
41,648 41,648 38,085
I 40,000 40,000 35,000
30,000 30,000 5,000
31,952 8,949 49,523 4,225
I 36,452
7,810 2,551
512,000 512,000 531,000
I 1,225,000 1,225,000 1,265,000
1. 365. 000 1.365,000 145,000
2.740,897 11. 256 512,000 3.292,492 2,070,690
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I 960,066 960,066 601,269
4,086,132 4,086,132 3,947,463
I 161,241 161,241 149,757
226,411 226,411
645,405 645,405 549,287
I 872
197 3,133
I 3,398 3,686
18,550 22,345
2,418 915
I 148,013 148,013 348,370
I 15,279 15,279 12,530
286,048 279.494
I 1. 033. 057 163.292 1. 507, 832 1. 369. 517
I 1.993.123 163,292 4.086,132 6.554,030 5,918.249
$ 4,734,020 $ 174,548 $ 4,086,132 $ 512,000 $ 9,846,522 $ 7,988,939
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--------- --------- --------- --------- --------- ---------
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Revenue
Sharing
Fund
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CITY OF SCHERTZ. TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Governmentdl Fund
Types
Genera 1
Fund
Revenues:
Taxes
Licenses and permits
Intergovernmental revenues
Charges for services
Fines and forfeits
Other sources
$ 688,169
31,434
29,691
60,581
154.624
964.499
Total revenues
Expenditures:
Current:
General government
Public safety
Streets and parks
Hea lth
Recreation
Capital outlay
Debt servi ceo
Principal retirement
Interest and fiscal charges
Total expenditures
402,757
245,926
132,088
26,786
45,964
11 , 069
864.590
Excess of revenues over (under) expenditures 99.909
Other Financial Sources (Uses),
Operating transfers in
Operating transfers (out)
35,540
(140. 011)
(104.471)
(4.562)
266,610
$ 262,048
Total other financial sources (uses)
Excess of revenues and other sources
Fund balances - October 1
Fund balances - September 30
-------
-------
The accompanying notes are an integral part of these statements.
5
$
45,807
45.807
45.807
(35.540)
(35.540)
10,267
20.618
$ 30,885
-------
-------
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Fiduciary
I Fund Type
Debt Totals
Service Expendable (Memorandum Only)
Fund Trust 1983 1982
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I $ $ $ 688,169 $ 610,301
31,434 19,054
45,807 44,786
I 29,691 71,096
60,581 74,136
1. 469 9.000 165.093 238.864
I 1. 469 9.000 1. 020. 775 1,058.237
I 402,757 330,999
245,926 233,828
I 132,088 116,694
26,786 61,863
45,964 42,999
29,715 40,784 50,926
I 19,000 19,000 18,000
29.492 29,492 30.397
I 48.492 29,715 942.797 885.706
(47.023) (20.715) 77.978 172.531
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I 43,228 82,336 161,104 294,695
(258.869) 1434.420) 1121.512)
I 43.228 1176.533) (273.316) 173.183
(3.795) (197.248) (195.338) 345.714
I 22.345 360.900 670.473 324.759
$ 18,550 $ 163,652 $ 475, 135 $ 670,473
--------- --------- --------- ---------
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Variance
Favorable
(Unfavorable)
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CITY OF SCHERTZ. TEXAS
CC$1BINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES - BUDGET AND ACTUAL
GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 19B3
General Fund
Budqet
Actua 1
Revenues:
Taxes $ 665,000 $ 688,169 $ 23,169
Licenses and permits 13,670 31,434 17,764
Inter-governmental revenue
Charges for services 35,050 29,691 (5,359)
Fines and forfeits 68,300 60,581 (7,719)
Other sources 133.750 154,624 20.874
Total revenues 915,770 964,499 48,729
Expenditures:
Current:
General government 478,198 402,757 73,441
Public safety 268, 623 245,926 22,697
Streets and parks 139,098 132,088 7,010
Hea 1t h 29,761 26,786 2,975
Recreation 45,941 45,964 (23)
Capital outlay 11. 069 11.069
Total expenditures 972,690 864,590 106,100
Excess of revenues over
(under) expenditure (56,920) 99,909 154,829
Other Financinq Sources (Uses):
Operating transfers in 44,000 35,540 (8,460)
Operating transfers (out) (43.228) (140.011) (94.783)
Total other financial
sources (uses) 772 (104,471) (l03,243)
Excess of revenues over (under)
expenditures and other uses $ (56,148) (4,562) $ 51,586
------- ~~-----
------- -------
Fund balances - October 1, 1982
266.610
Fund balances - September 30,
1983
$ 262,048
-------
-------
The accompanying notes are an integral part of these statements,
7
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Special Revenue Fund Totals
I (Revenue Sharinq Fund) (Memorandum Only)
Variance Variance
Favorable Favorable
Budqet Actua 1 (Unfavorable) Budqet Actua 1 (Unfavorable)
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I $ $ $ $ 665,000 $ 688,169 $ 23,169
13,670 31,434 17,764
I 44,000 45,807 1,807 44,000 45,807 1,807
35,050 29,691 (5,359)
68,300 60,581 (7,719)
I 133.750 154.624 20.874
44,000 45,807 1,807 959,770 1,010,306 50,536
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I 478,198 402,757 73,441
268,623 245,926 22,697
139,098 132,088 7,010
29,761 26,786 2,975
I 45,941 45,964 (23)
11. 069 11.069
I 972,690 864,590 106,100
44,000 45,807 1,807 (12,920) 145,716 156,636
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I 44,000 35,540 (8,460)
(44.000) (35.540) 8.460 (87.228) (175.551 ) . (86.323)
I (44,000) {35, 540) 8,460 (43,228) (140,011 ) (94,783)
I $ 10,267 $ 10,267 $ (56,148) 5,705 $ 61,853
------- ------- ------- -------
------~ ------- ------- -------
I 20.618 287.228
$ 30,885 $ 292,933
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914,891
710,818
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CITY OF SCHERTZ. TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 1983 AND 1982
Totals
(Memorandum Only)
1983 1982
Operating Revenue:
Fees charged to users
Total operating
revenue
$ 914.891
$ 710,818
Operating expenses before
depreciation
Personal services
Sewage treatment
Reimbursement of general and administrative
expenses
Contractual services
Supplies
Bad debts
Other
140,431 105,058
211,352 196,329
100,452 82,712
77,952 60,084
39,369 29,464
15,048 1,035
876 674
585,480 475,356
329.411 235, 462
207.947 120.706
121.464 114.756
Total operating expenses before
depreciation
Operating income (loss) before
depreci ati on
Depreci ati on
Operating income
The accompanying notes are an integral part of these statements.
9
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CITY OF SCHERTZ. TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES (CONTINUED)
FOR THE YEAR ENDED SEPTEMBER 30, 1983 AND 1982
Totals
(Memorandum Only)
1983 1982
Other income (expense)
Interest income
Interest expense
Gain on trade or sale
of assets
Revenue sharing
Loss on trade or sale of assets
$ 87,226
(157,886)
8,885
8,800
(7,792)
(60.767)
Total other income (expenses)
Net income (loss) before operating interfund
transfers
60,697
282,015
18.699)
Operating transfers in
Operating transfers (out)
Net operating interfund transfers in
(out)
273.316
334,013
699.044
$ 1,033,057
Net income (loss)
Retained earnings - October 1
Retained earnings - September 30
---------
---------
10
$ 30,503
(121,381)
(7.366)
(98,244)
16,512
49,748
(222.931)
(173,183)
(156,671)
855.715
$ 699,044
---------
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CITY OF SCHERTZ, TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
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Total s
(Memorandum Only)
1983 1982
Sources of Workinq
Capital:
Operati ons:
Net income (loss)
Items not requiring working capital:
Depreciation
Loss on disposal of assets
Gain on disposal of assets
$ 334,013
207,947
7,792
(8.885)
540,867
1,250,000
3,527
Sale of certificates of obligation
Reduction in notes receivable
Reduction in restricted assets
Increase in customer deposits
Contributions received
3,563
358,797
Total sources of working capital
2,156,754
The accompanying notes are an integral part of these statements.
11
$ (156,671)
120,706
(35,695)
25,694
485,139
1,895
476,763
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CITY OF SCHERTZ. TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES (CONTINUED)
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
Uses of Workinq
Capi tal:
Acquisition of property, plant and equipment
Reduction in long-term debt
Increase in restricted assets
Total uses of working capital
Net increase in working capital
Elements of Net Increase (Decrease)
in Work iDq capi ta 1 :
Cash
Investments at cost
Accounts receivable
Inventories
Vouchers payable
Due to other funds
Net increase in working capital
12
Totals
(Memorandum Only)
1983 1982
$ 517,289 $ 430,958
40,000 35,000
1.513.074
2,070,363 465,958
$ 86,391 $ 10,805
--------- ---------
--------- ---------
$ (35,545) $ 24,769
117,862 {29, 344)
12,948 18,444
24,008
(2,230) (3,064)
(30,652)
$ 86,391 $ 10,805
--------- ---------
--------- ---------
.....
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEME~JTS
SEPTEMBER 30, 1983
Note A: Summary of Siqnificant Accountinq Policies
A summary of the City's significant accounting policies applied in the
preparation of the accompanying financial statements follows:
1. Description of Funds
The City operates under a Council-Manager form Df government and has
established a number of funds, in conformity with generally accepted
accounting principles and with the recommendations of the National
Council on Governmental Accounting, for the purpose of accounting for
transactions in compliance with legal requirements.
The following types of funds and groups of accounts are used by the
City in accounting for its financial activities:
Governmental Funds
General Fund - to account for all financial resources except those
required toibe accounted for in another fund or account group.
Special Revenue Fund - to account for the proceeds of a specific
revenue source that is legally restricted to expenditures for
specified purposes.
Debt Service Fund - to account for the accumulation of resources for,
and the payment of, general long-term debt principal and interest.
Proprietary [QrrQ
Enterprise Fund - to account for the acquisition, operation, and
maintenance of governmental facilities and services supported by user
charges to the public.
Fiduciary Funds
Trust and Aqency Funds - to account for assets held by a governmental
unit in a trustee capacity or as an agent for individuals, private
organizations, other governmental units and/or other funds.
Account Groups
General fixed Assets Account Groups - to account for property and
equipment, including construction work in progress, other than that
acquired and accounted for thrDugh the Enterprise Fund,
General Lonq-term Debt Account Group - to account for the principal of
outstanding bonds and general notes, except those secured by revenues
of the Enterprise Fund, which are reported therein,
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
ENDED SEPTEMBER 30, 1983
(CONTINUED)
Note A: Summary of Siqnificant Accounti~ Policies (continued)
2, Basis of Accountinq
The accompanying financial statements have been prepared in accordance
with generally accepted accounting principles as set forth by the
National Council on Governmental Accounting's Statement 1 entitled
"Governmental Accounting and Financial Reporting Principles,"
The City employs the modified accrual basis of accounting in all funds
except the Enterprise Funds. The modified accrual basis recognizes
revenues that are susceptible to accrual when measurable and available
and recognizes expenditures as incurred except for unmatured interest
on general long-term debt. All revenues of the City are considered
susceptible to accrual with the exception of delinquent taxes.
Budgets follow the same basis of accounting as the funds they were
established for. The Enterprise Funds use the full accrual basis of
accounting recognizing revenues when earned and expenses when
incurred.
Unbilled services receivables have been accrued in the Proprietary
Funds,
3. Investments
The City pools idle cash from all funds for the purpose of increasing
income through investment activities. Investments are carried at cost
which approximates market value,
4. General Fixed Assets
General fixed assets are recorded as expenditures in the General Fund
at the time of purchase and are capitalized in the General Fixed
Assets Account Group at cost, Donated general fixed assets are
stated at their fair market values at the date of donation. The
General Fixed Assets Account Group includes public domain or
"i nfrastructure" general fi xed assets titled "Improvements other
than buildings" which includes roads, bridges, curbs and gutters,
streets and sidewalks, and similar assets, Depreciation is not
recorded for general fixed assets.
5. Budqets
The original budget was adopted by the City Council prior to the
beginning of the fiscal year through passage of an ordinance. The
budget includes proposed expenditures and the means of financing them,
The City Manager is authorized to exceed budgeted amounts in a
department within any fund; however, any revisions that alter the
total expenditures of any fund must be approved by the City Council,
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note A: Summary of Siqnificant Accountinq Policies (continued)
5. Budqets (continued)
Total expenditures for all departments taken as a whole may not
legally exceed budget appropriations. The City has complied with all
budget requirements fDr the year ended September 30, 1983, The final
amended budget is used in this report. Unemcumbered appropriations
lapse at the end of each year,
Budgets for the General and Special Revenue Funds are adopted on a
basis consistent with generally accepted accounting principles (GAAP).
Budgets are not legally required or prepared for the other funds,
6. Encumbrance Accountinq
Encumbrance accounting, under which purchase orders, contracts, and
other commitments for the expenditure of monies are recorded in order
to reserve that portion of the applicable appropriation, is employed
as an extension of formal budgetary integration in the General Fund
and Special Revenue Fund. Encumbrances outstanding at year end are
reported as reservations of fund balances since they do not constitute
expenditures or liabilities.
7. Property. Plant and Equipment
Depreciation is recorded only in the Proprietary (Water/Sewer
System and the Schertz Area Facility for Emergency Services) Fund,
Exhaustible fixed assets having a cost in excess of $100 and a
useful life longer than one year are capitalized and charged as an
expense over their estimated useful lives.
Depreciation is recorded on each class of depreciable property in the
Proprietary Fund using the straight-line method over the following
estimated useful lives:
Improvements
Buildings
Machinery and Equipment
10-50 years
20 years
5-10 years
8. Interfund Transactions
During the course of normal operations, the City has numerous
transactions between funds including expenditures and transfers of
resources to provide services, construct assets and service debt.
Transfers are recorded in the following manner:
16
All interfund transactions except loans or advances,
external transactions, and reimbursements are transfers.
major categories of interfund transfers are:
quasi-
The two
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note A: Summary of Siqnificant Accountinq Policies (continued)
8, Interfund Transactions (continued)
a. Ouasi-External Transactions and Reimbursements
The following types of interfund transactions do not constitute
transfers, but are accounted for as fund revenues, expenditures or
expenses (as appropriate), or adjustments thereto, in the manner
specifi ed.
(1) Quasi-External Transactions Transactions that would be
treated as revenues, expenditures, or expenses if they
involved organizations external to the governmental unit
e,g" payments in lieu of taxes from an Enterprise Fund to
the General Fundj routinp. employer contributions from the
General Fund to a Pension Trust Fund; and routine service
charges for i nspecti on, engi neeri ng, util iti es, or si mil ar
services provided by a department financed from one
fund to a department financed from another fund - are
accounted for as revenues, expenditures, or expenses in the
funds i nvo 1 ved.
(2) Reimbursements (a) Transactions which constitute
reimbursements of a fund for expenditures or (b) expenditures
or expenses initially made from one fund which are properly
applicable to another fund e,g" an expenditure properly
chargeable to a Special Revenue Fund was initially made from
the General Fund, which is subsequently reimbursed - are
recorded as expenditures or expenses (as appropriate) in the
reimbursing fund and as reductions of the expenditure or
expense in the fund that is reimbursed.
b, Transfers
(1) Residual Equity Transfers Nonrecurring or nonroutine
transfers of equity between funds - e,g., contribution of
Enterprise Fund capital by the General Fund, subsequent
return of all or part of such contribution to the General
Fund, and transfers of reSidual balance of discontinued funds
to the General Fund or a Debt Service Fund.
(2) Operatinq Transfers All other interfund transfers - e,g"
legally authorized transfers from a fund receiving revenue to
the fund through which the resources are to be expended,
17
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note A: Summary of Siqnificant Accountinq Policies (continued)
8. Interfund Transactions (continued)
b. Transfers (continued)
transfers of tax revenues from a Special Revenue Fund to a
Debt Service Fund, transfers from the General Fund to a
Special Revenue operating subsidy, transfers from the General
or a Special Revenue Fund to an Enterprise Fund, and
transfers from an Enterprise Fund other than payments in lieu
of taxes and similar items to finance General Fund
expenditures,
9. Vacation and Sick Pay
The City allows employees to accumulate vacation and sick leave within
limitations, Accruals for these items are not recorded until the
leave is taken or the employee is no longer employed by the City. The
amount of such unused vacation and sick leave accumulated at
September 30, 1983 approximated $26,625.
10, Inventory
Inventory is valued at the lower of cost or market on the first-in,
first-out basis,
11, Financial Statements Not Included
Financial statements are presented for all funds and account groups
under control of the City,
Financial statements of the Schertz Library Board are not included
since this organization is operated by a separate board which is not
under the control of City Council.
12. Financial Presentation
Total columns on the combined statements are captioned Memorandum
Only to indicate that they are presented only to facilitate financial
analysis, Data in these columns does not present financial
position, resul~s of operations, or changes in financial position
in conformity with generally accepted accounting principles, Neither
is such data comparable to a consolidation, Interfund eliminations
have not been made in the aggregation of this data.
18
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Ul ~ U1 '" ~. ..., ..., rt-O- 0-
'" 0 UlI::Ul nt1)
CD 0 0- f) \l) -i'""Tl
00- "TlO<: C --'.--'('"t'.......
=>fl) I:: ~. ::l flJPJ'<:::I
0- tT => rt- '"'"~. "'...,..., -fl)
Ulrt- 0- :r Ul '" cn'<"<tno..
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note D: Investments
Investments owned by various City funds are summarized as follows:
Interest
Rates
Restricted Unrestricted
Total
Schertz Bank
and Trust
Savings account 5.25% $ 6 $ $ 6
Certificates of Deposit:
30 day maturity 8.30% 1,555,003 583,144 2,138,147
First International
Bank ill San Antoni 0
Savings account 5,251, 5 5
Money market account variable 85.744 85.744
U.S. Treasury Notes
$80,000 due 11-15-86
$ 3,000 due 5-15-87
6.12%
121,
72,500
2.992
$ 1,716,250
72,500
2.992
$ 2,299,394
$ 583,144
---------
---------
-------
-------
---------
---------
Note E: Lonq-Term Debt
At September 30, 1983, the City's long-term debt consisted of the
following:
Range of
Interest
Rates
Unpaid
Pri nci pa 1
Current Long-Term
Maturities Maturities
General obligation
bonds 3 3/8%-7.2% $ 512,000 $ 20,000 $ 492,000
Water and sewer:
Revenue 4%-10% 1,265,000 40,000 1,225,000
Certificates of
obligation 9.3%-101, 1.395.000 30,000 1.365.000
$3,172,000 $ 90,000 $3,082,000
--------- ------- ---------
--------- ------- ---------
20
CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
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Note E: Lonq-Term Debt (continued)
The annual requirements to amortize all debt outstanding as Df September
30, 1983, including interest payments, are as follows:
Year Ending
September 30
1984
1985
1986
1987
1988-1992
1993-1997
Thereafter
Pri nci pa 1
Interest
Genera 1
Obl i gati on
Bonds
Water and Sewer
Certifi cates of
Revenue Bonds Obliqation
$ 48,287
48,297
47,233
47,169
231,785
233,468
161.667
$ 817,906
$ 134,497 $ 158,757
136,748 155,758
133,772 157,757
130,798 159,258
667,825 782,605
660,830 800,112
475.355 760.220
$ 2,339,825 $ 2,974,467
--------- ---------
--------- ---------
$ 1,265,000 $ 1,395,000
1.074.825 1.579.467
$ 2,339,825 $ 2,974,467
--------- ---------
--------- ---------
-------
-------
$ 512,000
305.906
$ 817,906
-------
-------
Balance
Out- Balance
standing Outstanding
Original Interest October 1, September 30,
Amount Rates 1982 Retirements 1983
General
Obligation
1962 Seri es $ 301,000 3 3/8%-3 5/8% $ 197,000 $ 8,000 $ 189,000
1972 Seri es 150,000 4 1/2%-6.3% 124,000 6,000 118, 000
1975 Sed €s 235,000 6.2%-7.2% 210.000 5.000 205.000
Totals $ 531,000 $ 19,000 ~ 512,000
.
------- ------- -------
------- ------- -------
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 19B3
(CONTINUED)
Bonded debt of the City consists of various series of General Obligation
Bonds, Revenue Bonds, and Certificates of Obligation. General
Obligation Bonds are direct obligations of the City for which its full
faith and credit are pledged, and are payable from taxes levied on
all taxable property located within the City, Revenue bonds are generally
payable from pledged revenues generated by the Water and Sewer Fund.
The debenture agreement for Water and Sewer Revenue Bonds require
funds be available for 1/12 the principal and 1/6th the interest
requirements of the next fiscal year, Certificates of obligation are
payable from a levy of ad valorem taxes upon all taxable property within
the City, and are further payable from certain net revenues derived from
the operation of the City's combined Water and Sewer systems after
payments of first lien revenue bonds,
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED )
Note F: General Fixed Assets:
The following is a summary of changes in general fixed assets.
Balances
At
October 1,
1982
74,120
22,226
Balances
At
September 30,
1983
$ 245,210
898,475
Additi ons
Deducti ons
Land $
Buildings
Improvements
other than
buildings
Vehicles
Equipment
245,210
846,581
$
$
2,338,991
275,487
241.194
72,201
13,193
157,728
$ 317,242
73,857
82.490
$ 178,573
2,411,192
214,823
316,432
$ 4,086,132
$ 3,947,463
---------
---------
-------
-------
-------
-------
---------
---------
The City Council granted approval for the Schertz Area Facility for
Emergency Services (SAFES) to become a self-supporting operation of the
City as of October 1, 1982. As a result, SAFES was established as an
Enterprise Fund. Contributions of $122,612 in fixed assets from
General Fixed Assets was also approved, This contribution has been
recorded at its estimated fair market value on date of donation as
contributed capital in the Schertz Area Facility for Emergency Services
Fund.
The sources of general fixed assets acquired follow:
General Fund
Capital Projects
General Obligation Bonds
Time warrants
Contributed
$ 1,147,376
300,000
46,000
2.592.756
$ 4,086,132
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CITY OF SCHERTZ, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note G: Property. Plant and Equipment:
The following is a summary of the property, plant and equipment of the
Proprietary Funds at September 30, 1983
Buildings
Improvements other than
bu il di ngs
Equipment
Enterprise Funds
Water/Sewer SAFES Total
$ 62,828 $ 22,226 $ 85, 054
2,141,150 2,141,150
1.173.611 157.938 1.331,549
3,377,589 180,164 3,557,753
(901.665) (27.327) (928,992)
2,475,924 152,837 2,628,761
35.870 35.870
$ 2,511,794 152,837 2,664,631
--------- --------- ---------
--------- --------- ---------
Accumulated depreciation
Land
During fiscal year 1983, a detailed physical inventory, by City employees
identified and reconciled fixed assets to books. Some $163,286 in
additional improvements donated to the City by developers were identified
for the Water/Sewer Fund and $24,733 in undocumented equipment was
identified for SAFES and added to fixed asset records, These amounts are
included in Improvements other than buildings and Equipment above. As of
September 30, 1983 fixed assets on hand agree with fixed asset records of
the City.
Note I: Funds Desiqnated for STEP Expenditures
This is a reserve for the remaining balance of earned STEP (Selective
Traffic Enforcement Program) revenues to be expended in fiscal year 1983-
1984. Under this program, City policemen volunteer to patrol high
traffic areas after normal duty hours. Revenues from tickets they issue
are used for special police equipment not included in the City's budget,
24
8,949
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note H: Interfund Receivables and Payables
The following is a summary of amounts due from and due to other funds
as of September 30, 1983.
General Fund
Special Revenue Fund
Enterprise Funds
Trust and Agency Funds
Total General Fund
Due From Due To
$ 8,622 $
31,952
8.949
49.523
8.622
Special Revenue Fund
General Fund
Proprietary Funds
Enterprise Funds
General Fund
31.952
Trust and Agency Funds
General Fund
Total All Funds
$ 49, 523
$ 49,523
-------
-------
-------
-------
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CITY OF SCHERTZ. TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
(CONTINUED)
Note I: Interfund Transfers
The following is a summary of amounts transferred in and out of funds for
the year ended September 30, 1983,
General Fund
Special Revenue Fund
Debt Service Fund
Enterprise Funds
Trust and Agency Funds
Total General Fund
Transfers
In
Transfers
Out
$ 35,540
35.540
Special Revenue Fund
General Fund
35.540
Debt Service Fund
General Fund
43.228
Proprietary Funds
Enterprise Funds
General Fund
Trust and Agency Funds
Total Proprietary Funds
23,146
258.869
282.015
8.699
8.699
Trust and Agency Funds
General Fund
Proprietary Funds
Total Trust and Agency Funds
73,637
8.699
82.336
258.869
258.869
$ 443,119
Total All Funds
$ 443,119
-------
-------
-------
-------
26
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CITY OF SCHERTZ, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1983
( CONTINUED)
Note J: Seqment Information for Enterprise Funds
The City has two enterprise operations which provide water/sewer and
emergency ambulance services, Segment information for the twelve month
period ended September 30, 1983 was as follows:
Water/Sewer SAFES
Operating revenues S 793,279 S 121,612
Operating expenses, exclusive of
depreci ati on 493,880 91,600
Depreci ati on 180,620 27,327
Operating income 118,779 2,685
Other revenue {expenses (63,045) 2,278
Operating transfers in (out) 249,606 23,710
Net income 305,340 28,673
Total assets 4,559,416 174,604
Total equity 1,820,317 172,B06
l.orki ng capital 280,690 IB,960
Additions to fixed assets 329,625 1B7,664
Outstanding long-term debt 2,590,000 -0-
Note K: Conti nqenci es
The City is a defendant in litigation, filed by the plaintiff for alleged
violation of civil rights, The City is vigorously contesting this matter,
In addition, a notice of possible civil action for alleged violations of
the civil rights of a dismissed employee was received in 1982 through the
employee's attorney, although no other action has since been taken by
this employee or his attorney. In the event that such an action is
filed against the City, the City would vigorously contest the matter,
In the opiniDn of the City officials, the City's liability in these two
matters, if any, would not materially affect the financial statements of
the City.
-
-
-
-
-
-
lfl
~
W
t;j
I-
<(
I-
III lfl
0 lfl ~
2 0.. W
::::> ::::> :;:
u... 0 w
a:: I-
-1 <'" <(
<( I-
::::> I- lfl
0 2:
..... ::::> --'
:> 0 <(
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0 u
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en
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-
-
-
-
-
-
-' -
-
-
-
-
-
GENERAL FUND
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The General Fund accounts for the resources used to finance the fundamental
operations of the City, It is the basic fund of the City and covers all
activities for which a separate fund has not been established.
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CITY OF SCHERTZ. TEXAS
GENERAL FUND
COMPARATIVE BALANCE SHEET
SEPTEMBER 30, 1983 AND 1982
ASSETS
Cash
Certificates of deposit
Delinquent taxes receivable
Due from other funds
Inventory of supplies, at cost
Prepaid expenses
Total assets
September 30,
1983
$ 51,525
169,312
6,560
49,523
3,398
197
$ 280,515
-------
-------
LIABILITIES AND FUND BALANCE
Li abil i ti es
Vouchers payable
Deferred revenue
$ 11,907
6.560
18,467
Total liabilities
Fund balances
Reserved for encumbrances
Reserved for prepaid expenses
Reserved for inventory of supplies
Reserved for STEP expenditures
Undesignated
872
197
3,398
2,418
255.163
262.048
$ 280,515
Total fund balances
Total liabilities and fund balances
-------
-------
30
September 30,
1982
$ 56,353
201,223
2,212
4,225
3,686
3.133
$ 270,832
-------
-------
$ 2,010
2.212
4,222
3,133
3,686
915
258.876
266.610
$ 270,832
-------
-------
$ 377,995
3,530
151,228
75,736
1. 812
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CITY OF SCHERTZ. TEXAS
GENERAL FUND
STATEMENT OF REVENUES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 1983
WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED SEPTEMBER 30, 1982
Taxes:
Ad valorem
Tax pena lty
City sales tax
Utility franchise
Mixed beverage
1983
BudQet
$ 414,000
1,000
165,000
82,500
2.500
Total taxes 665.000
Licenses and permits 13,670
Charges for services:
Swimming pool 26,700
Ambulance fees
Other 8.350
Total charges for
services 35.050
Other sources:
Fines and forfeitures 68.300
Dispatch
Buil di ng rental
Insurance dividends
Mi scell aneous
SAFES - municipal support
Retirement reversion
Cibolo Creek Municipal
Authority
Interest
Indirect cost reimbursement:
Water and Sewer Fund
DiscDunts
Donations
SAFES salary reimbursement
Emergency management
coordinator
Animal control contract
Total other
sources
1,800
3,200
1,000
2,500
4,800
4,500
6,150
30,000
65,000
300
5,700
2,600
6,200
133.750
Total revenues $ 915,770
-------
-------
31
1983
Actua 1
Variance
Favorable 1982
(Unfavorable) Actual
23.169 610,301
17.764 19,054
$ 415,720
2,923
183,212
84,893
1.421
688.169
31.434
$
1,720
1,923
18,212
2,393
0.079)
22,499
7,192
(4,201) 27,149
32,531
(1,158) 11.416
29,691
60,581
(5.359) 71.096
(7.719) 74,136
2,150
2,310
3,511
4,800
9,510
6,329
25,295
95,652
54
350
(890)
(1,000)
1,011
5,010
179
(4,705)
30,652
(246)
126
4.887
(5,700)
(2,474)
0,313)
154.624
$ 964,499
20,874
1,650
3,224
1,288
50,567
6,690
6,022
33,409
82,712
27
1,091
186,680
-------
-------
-------
-------
$ 48,729 $ 961,267
-------
-------
I CITY OF SCHERTZ. TEXAS
I GENERAL FUND
STATEMENT OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 1983
WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED SEPTEMBER 30, 1982
I
Variance
1983 1983 Favorable 1982
I Budqet Actual (Unfavorable) Actua 1
General Government:
I Ci ty counci 1 $ 13,750 $ 12,757 $ 993 $ 6,627
City manager 90,010 81,495 8,515 81,675
Finance 51,514 10,118 41,396 11,739
I Tax 29,031 26,562 2,469 30,453
Planning and zoning 120 143 (23) 23
Legal 40,750 53,284 (12,534) 7,322
I Muni ci pa 1 court 7,320 7,265 55 9,296
Municipal building 85,291 89,47B (4,187) 84,237
General administrative 160.412 121.655 38.757 99.627
I T ota 1 general
government 478.198 402.757 75.441 330.999
I Publ ic Safety:
Police department 200,053 181,429 18,624 201,350
I Fire department 49,909 47,172 2,737 20,291
Inspecti on 18.661 17.325 1.336 12.049
Total public
I safety 268.623 245.926 22.697 233.690
Streets and Parks:
I Engi neeri ng 11 , 900 11, 639 261 13,065
Streets and parks 127.198 120.449 6.749 103.629
I Total streets and
parks 139.098 132.08B 7.010 116. 694
I Health:
Ani mal control 29,761 26,786 2,975 9,301
I Ambulance services 52.562
Total health 29.761 26.786 2.975 61.863
I Other:
Recreation
Swimming pool 29,720 29,920 (200) 28,839
I Library 16,221 16,044 177 14,160
Capital outlay 11.069 11.069 50.926
Total other 57.010 57.033 (23) 93.925
I Total expenditures $ 972,690 $ 864,590 $ 108,100 $ 837,171
------- ------- ------- -------
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I 32
DEBT SERVICE FUND
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This fund is used to account for the accumulation of resources for and the
payment of principal, interest, and related costs on general long-term debt of
the City.
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CITY OF SCHERTZ. TEXAS
DEBT SERVICE FUND
COMPARATIVE BALANCE SHEET
SEPTEMBER 30, 1983 AND 1982
ASSETS
1983
1982
Cash
$
$
Certificates of deposit
18,550
1,250
22,345
339
Delinquent taxes receivable
Total assets
$ 19,800
$ 22,684
-------
-------
-------
-------
DEFERRED REVENUE AND FUND BALANCE
Deferred revenue:
Ad valorem taxes $ 1,250 $ 339
Fund balance - reserved
for debt service 18.550 22,345
Total deferred revenue and fund balance $ 19,800 $ 22,684
------- -------
------- -------
34
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-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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PROPRIETARY FUND TYPES
ENTERPRISE FUNDS
Enterprise Funds are established to account for operations which are intended
to be self-supporting through user charges. The City of Schertz operates the
Water/Sewer System and the Schertz Area Facility for Emergency Services
(SAFES) on this basis.
36
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CITY OF SCHERTZ. TEXAS
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30, 1983
Totals
ASSETS Water/Sewer September 30, September 30,
System SAFES 1983 1982
Current Assets
Cash $ 7,300 $ 10,420 $ 17,720 $ 53,265
Certificates of
deposit 188.518 188.518 70,656
195,818 10,420 206,238 123,921
Accounts receivable
(net) 97,476 3,682 101,158 88,210
Inventory of supplies,at
at cost 24.846 6.656 31.502 7.494
Total current assets 318.140 20.758 338.898 219.625
Notes receivable 11, 575 11,575 15,102
Restricted assets
Cash 1,657 1,009 2,666 815
Investment at cost 1,716,250 1,716,250 205,027
Land and improvements 35,870 35,870 35,870
Buildings 62,828 22,226 85,054 33,405
Machinery and equipment 3,314,761 157,938 3,472,699 3,019,878
Accumulated deprecia-
tion (901.665) (27.327) (928,992) (734.957)
Total assets $ 4,559,416 $ 174,604 $ 4,734,020 $ 2,794,765
--------- --------- --------- ---------
--------- --------- --------- ---------
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CITY OF SCHERTZ. TEXAS
ENTERPRISE FUNDS
COMBINING BALANCE SHEET (CONTINUED)
SEPTEMBER 30, 1983
LIABILITIES AND FUND
EQUITY
Water/Sewer
System
Current liabilities
Vouchers payable
Due to other funds
$
6,799
30.652
Total current
1 i abil iti es
37,451
Payable from restric-
ted assets:
Deposits
Revenue bonds
Certificates of ob-
ligation
Certificates of ob-
ligation payable, less
current maturities 1,365,000
Revenue bonds payable,
1 ess current
maturities
41,648
40,000
30,000
1,225.000
Total liabilities 2,739,099
Fund Equity
Contributed capital-
developers 815,933
Retained earnings:
Reserved for revenue
bond retirement 161,241
Reserved for equip-
ment replacement
and capital im-
provement 226,702
Unreserved 616.441
Total fund equity 1.820.317
Total liabilities
and fund equity $ 4,559,416
---------
---------
38
SAFES
$
498 $
1.300
1,798
1,798
144,133
(291)
28.964
172,806
Total s
September 30, September 30,
1983 1982
7,297 $
31.952
39,249
41,648
40,000
30,000
1,365,000
1.225.000
2,740,897
960,066
161,241
226,411
645.405
1. 993,123
6,367
6,367
38,085
35,000
5,000
145,000
1. 265. 000
1,494,452
601,269
149,757
549.287
1. 300, 313
---------
---------
$ 174,604 $ 4,734,020 $ 2,794,765
---------
---------
---------
---------
Enterprise Funds Totals
Water/Sewer September 30, September 30,
System SAFES 1983 1982
Operating Revenue:
Fees charged to users $ 793.279 $ 121. 612 $ 914.891 $ 710.818
Total operating
revenue 793,279 121,612 914,891 710,818
Operating expenses before
depreciation
Personal services 94,989 45,442 140,431 105,058
Sewage treatment 211,352 211, 352 196,329
Reimbursement of general
and administrative
expenses 95,652 4,800 100,452 82,712
Contractua 1 services 64,541 13,411 77,952 60,084
Supplies 23,766 15,603 39,369 29,464
Bad debts 2,704 12,344 15,048 1,035
Other 876 876 674
Total operating ex-
penses before
depreci ati on 493,880 91,600 585,480 475,356
Operating income (loss)
before depreciation 299.399 30.012 329.411 235,462
Oepreci ati on 180,620 27.327 207.947 120,706
Operating income 118.779 2.685 121,464 114.756
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CITY OF SCHERTZ. TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 1983 AND 1982
The accompanying notes are an integral part of these statements.
39
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CITY OF SCHERTZ. TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES (CONTINUED)
FOR THE YEAR ENDED SEPTEMBER 30, 1983 AND 1982
Enterprise Funds Totals
Water/Sewer September 30, September 30,
System SAFES 1983 1982
Other income (expense)
Interest income $ 86,248 $ 978 $ 87,226 $ 30,503
Interest expense (157,886) (157,886) (121,381)
Gain on trade or sale
of assets 8,885 8,885
Revenue shari ng 8,800 8,800
Loss on trade or sale
of assets (292) (7.500) (7.792) (7.366)
Total other income
(exp~nses) (63.045) 2.278 (60.767) (98,244)
Net income (loss) before
operating interfund
trans fers 55,734 4,963 60,697 16,512
Operating transfers in 258,305 23,710 282,015 49,748
Operating transfers (out) (8.699) (8.699) (222.931)
Net operating inter-
fund transfers in
(out) 249.606 23.710 273,316 (173,183)
Net income (loss) 305,340 28,673 334,013 (156,671 )
Retained earnings -
October 1 699.044 699.044 855,715
Retained earnings -
September 30 $ 1,004,384 $ 28,673 $ 1,033,057 $ 699,044
--------- --------- --------- ---------
--------- --------- --------- ---------
40
Enterprise Funds
Water/Sewer
System SAFES
Totals
September 30, September 30,
1983 1982
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CITY OF SCHERTZ. TEXAS
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION _
ALL PROPRIETARY FUND TYPES
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
Sources of Workinq
Capita 1 :
Operations:
Net income (loss) $ 305,340 $ 28,673 $ 334,013 $ (156, 671)
Items not requiring
working capital:
Depreciation 180,620 27,327 207,947 120,706
Loss on disposal
of assets 292 7,500 7,792
Gain on disposal
of assets 18.885) (8.885)
477,367 63,500 540,867 (35,695)
Sale of certificates of
obligation 1,250,000 1,250,000
Reduction in notes
receivable 3,527 3,527 25,694
Reduction in restricted
assets 485,139
Increase in customer
depos its 3,563 3,563 1,895
Contributions received 214.664 144.133 358.797
Total sources of
work i ng capi ta 1 1,949,121 207,633 2,156,754 476,763
The accompanying notes are an integral part of these statements.
41
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crr~ OF SCHERTZ. TEXAS
COMBINING STATEMENTcOF CHANGES IN FINANCIAL POSITION _.
ALL PROPRIETARY FUND TYPES (CONTINUED)
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
42
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FIDUCIARY FUND TYPES
TRUST AND AGENCY FUNDS
Nonexpendable Trust Funds
Self Insurance Fund - to account for the receipt Df other funds' contributions
to defray uninsured losses,
Equipment Replacement Fund - to account for contributions for the replacement
of major equipment items as they are retired from service,
Agency Funds
Payroll Fund - to account for the collection and payment of salaries,
insurance and pension pr",,,,iums, and federal taxes for each City employee,
Library Fund - to account for the funds provided by the City for support of
the community library.
Criminal Justice Planning and Law Enforcement Education Funds - to account for
the collection and payment to the state, the state's portion of traffic fines,
43
Certificates
of deposi t
15.639
149.386
4.689
169.714
398.859
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CITY OF SCHERTZ. TEXAS
TRUST AND AGENCY FUNDS
COMBINING BALANCE SHEET
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
Expendable
Trust Fund
Self Equipment
Insurance Replacement
Agency
Fund
Totals
September 30, September 30,
1983 1982
Assets:
Cash
$
$
2
$ 4,832
$ 4,834
$ 2,718
$ 15,639
$ 149,388
$ 9,521
$ 174,548
$ 401,577
-------
-------
-------
-------
-------
-------
-------
-------
-------
-------
Vouchers pay-
able $ $ $ 2,307 $ 2,307 $
Due to gen-
eral fund 1,375 7,574 8,949 40,677
Fund balance 15.639 148.013 (360) 163.292 360.900
$ 15,639 $ 149,388 $ 9,521 $ 174,548 $ 401,577
------- ------- ------- ------- -------
- ------ ------- ------- ------- -------
44
I CITY OF SCHERTZ. TEXAS
I EXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEARS ENDED SEPTEMBER 30, 1983 AND 1982
I
Totals
I Self Equipment September September
Insurance Replacement 30, 30,
Fund Fund 1983 1982
I Revenues:
Self insurance premiums $ $ $ $ 2,131
I Interest 1.109 7.891 9,000 44.587
I 1,109 7,891 9,000 46,718
I
Expenditures:
I Capital outlay 29,715 29,715
I Casualty losses 138
Excess of revenues over
expenditures 1,109 (21,824) (20,715) 46,580
I Other Financinq Sources
(Uses) :
I Operating transfers in 2,000 80,336 82,336 244,295
Operating transfers out (258.869) (258.869) (26.706)
I
Total other financing
I sources (uses): 2.000 (178.533) (176.533) 217,589
Excess (deficiency) of
I revenue and other fi-
nancial sources over
expenditures and oth-
er fi nanci a 1 uses 3,109 (200,357) (197,248) 264,169
I Fund balance at October 1, 12.530 348.370 360.90Q 96. 731
I Fund balance at Sep-
tember 30, $ 15,639 $ 148,013 $ 163,652 $ 360,900
I ------- ------- ------- -------
------- ------- ------- -------
I 45
CITY OF SCHERTZ. TEXAS I
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - I
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 1983
Aqency I
Balance Balance
October 1, September 30, I
1982 Additions Deductions 1983
Payroll Fund: I
Assets
Cash $ 1555.684 1555.684 $ I
$ $ 555,684 $ 555,684 $
------- ------- ------- -------
------- ------- ------- -------
L i abil iti es I
Due to general fund $ $ 555.684 $ 555.684 $
$ $ 555,684 $ 555,684 $ I
------- ------- ------- -------
------- ------- ------- -------
Li brary Fund: I
Assets
Cash $ 449 $ 482,683 $ 480,863 $ 2,269 I
Certifi cates of
depos it 36.003 413.093 444.407 4,689
$ 36,452 $ 895,776 $ 925,270 $ 6,958 I
------- ------- ------- -------
------- ------- ------- -------
Li abi 1 i ti es I
Due to General Fund $ $ 7,318 $ $ 7,318
Due to library $ 36.452 $ 888.458 $ 925,270 $ (360)
$ 36,452 $ 895,776 $ 925,270 $ 6,958 I
------- ------- ------- -------
------- ------- ------- -------
Criminal Justice I
Pi anni no Fund:
Assets I
Cash $ $ 10.638 $ 8.503 $ 2.135
$ $ 10,638 $ 8,503 $ 2,135 I
------- ------- ------- -------
------- ------- ------- -------
L i abil iti es
Vouchers payable $ $ 9,574 $ 7,652 $ 1,922 I
Due to general fund $ 1.064 851 213
$ $ 10,638 $ 8,503 $ 2,135 I
------- -------- -------- -------
------- -------- -------- -------
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Aqency
CITY OF SCHERTZ. TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES -
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 1983
(CONTINUED)
Balance Balance
October 1, September 30,
1982 Additions Deducti ons 19B3
Law Enforcement
Education Fund:
Assets
Cash $ $ 2.132 $ 1.704 $ 428
$ $ 2,132 $ 1,704 $ 428
---------- --------- ---------- ----------
---------- --------- ---------- ----------
Li abil i ti es
Vouchers payable $ $ 1,919 $ 1,534 $ 385
Due to general fund 213 170 43
$ $ 2,132 $ 1,704 $ 42B
--------- --------- --------- ---------
--------- --------- --------- ---------
Totals
------
------
Assets:
Cash $ 449 $ 1,051,137 $ 1,046,754 $ 4,832
Certifi cates of deposit 36.003 413.093 444,407 4.689
$ 36,452 $ 1,464,230 $ 1,491,161 $ 9,521
--------- ---------- ---------- ----------
--------- ---------- ---------- ----------
Li abil Hi es:
Vouchers payable $ $ 11,493 $ 9,186 $ 2,307
Due to general fund 564,279 556,705 7,574
Due to 1 i brary 36.452 888.458 925,270 (360)
$ 36,452 $ 1,464,230 $ 1,491,161 $ 9,521
--------- --------- --------- ---------
--------- --------- --------- ---------
47
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CITY OF SCHERTZ. TEXAS
COMPARATIVE SCHEDULE OF GENERAL FIXED ASSETS
SEPTEMBER 30, 19B3 AND 1982
ASSETS
September 30, September 30,
1983 1982
General Fixed Assets:
Land
Equipment
$ 245,210 $ 245,210
898,475 846,581
2,411,192 2,338,991
214,823 275,487
316.432 241.194
$ 4,086,132 $ 3,947,463
--------- ---------
--------- ---------
Buildings
Improvements other than buildings
Vehicles
49
-------
-------
-------
-------
_._-----
-------
---------
---------
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CITY OF SCHERTZ. TEXAS
SCHEDULE OF GENERAL FIXED ASSETS AND
CHANGES BY FUNCTION AND ACTIVITY
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Balance Balance
October 1, Transfers September 30,
1982 Addi ti ons In (Out) Deletions 1983
General government $ 738,585 $ 13,277 $ (12,000) $ 25,576 $ 714,286
Publ i c safety
Police 97,093 12,934 (381) 2,376 107,270
Fire 214,076 96,791 17,984 23,611 305,240
Inspecti on 5,270 1,411 6,681
Street and parks 2,723,798 105,384 (5,603) 423 2,823,156
Health
Animal control 20,248 4,756 50 3,975 21,079
Ambulance 122,612 122,612
Library 25.781 82.689 (50) 108.420
$ 3,947,463 $ 317,242 $
---------
---------
-0- $ 178,573 $ 4,086,132
50
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Components of General Fixes Assets
Improvements
Other Than
Land Buildinqs Buildinqs Vehicles Equipment
$ 24,349 $ 640,848 $ $ $ 49,089
12,000
22,000
31,161
152,318
4,113
76,109
118, 922
2,568
48,723
182,662
164,348
2,400,192
27,231
3,168
4,611
11, 000
2,300
23.031
66.668
18.721
$ 245,210
$ 898,475
$ 2,411,192
$ 214,823
$ 316,432
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
51
I TABLE 1
CITY OF SCHERTZ. TEXAS
I GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS
I
I Fiscal Genera 1 Public Streets Total
Year Government Safety And Parks Health Other Expenditures
I 1974 $ 78,931 $ 96,227 $ 109,539 $ 6,495 $ $ 291,192
1975 65,657 119,891 71,128 19,535 267,211
I 1976 85,691 160,751 73,010 18,679 338,131
I 1977 129,062 166,717 99,829 26,936 422,544
1978 138,277 197,550 122,910 28,287 21,281 508,305
I 1979 283,192 188,457 122,995 59,282 17,751 671,677
1980 254,297 202,183 87,217 41,098 397,749 982,544
I 1981 295,402 231,046 98,518 44,812 105,667 775,445
I 1982 330,999 233,828 116,694 61,683 142,322 885,706
1983 402,757 245,926 132,088 26,786 135,240 942,797
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I Source: Prior year's audited financial statements.
I 52
TABLE f. I
CITY OF SCHERTZ. TEXAS I
GENERAL REVENUES BY SOURCE
LAST TEN FISCAL YEARS
I
Li censes Charges Fines I
Fiscal And For And For- Total
Year Taxes Permits Services feitures Other Revenue
1974 $ 137,108 $ 9,713 $ 7,209 $ 9,575 $ 2,639 $ 166,426 I
1975 195,424 6,790 4,074 14,574 83,171 304,033
1976 240,970 8,550 7,559 22,391 79,157 358,627 I
1977 270,407 13,615 30,326 24,570 113,778 452,969
1978 318,586 11, 938 46,911 30,157 144,136 551, 728 I
1979 404,384 11,364 48, 311 39,447 202,018 705,524 I
1980 439,424 6,494 55,663 58,055 200,158 759,794
1981 545, 308 12,014 59,599 49,694 199,359 865,974 I
1982 610,301 19,054 71,096 74,136 283,650 1,058,237
1983 688,169 31,434 29,691 60,581 154,624 964,499 I
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53 I
I TABLE ~
CITY OF SCHERTZ. TEXAS
I PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
I
I Per-
Percent cent
Of Of
I Total Out- Delin-
Tax stand- quent
Percent Delin- Total Collec- ing Taxes
I Of Levy quent Tax tions Delin- To
Fiscal Co11ect- Co 11 ec- Co 11 ec- To quent Tax
Year Tax Levy Co 11 ecti ons ed tions tions Tax Levy Taxes Levy
I 1974 $122,994 $118,170 96.a $ 1,205 $ 119,375 97, a $ 3,386 2,8%
1975 163,199 162,103 99.3% 1,590 163,693 100.3% 3,077 1. 9%
I 1976 190,996 189,521 99,2% 1,303 190,824 99.9% 3,214 1. 7%
I 1977 204,034 199,876 98.0% 1,281 201,157 98,6% 5,990 2.9%
1978 229,872 228,366 99.3% 4,728 233,094 101.41, 2,748 1. 2%
I 1979 244,187 243,451 99.71, 2,057 245,508 100,5% 1,427 ,6%
1980 255,125 252,928 99.1% 1,069 253,997 99,6% 2,384 .9%
I 1981 353,056 341,102 96.6% 700 341,802 100,21, 11,711 3,31,
I 1982 367,928 366,344 99,61, 12,120 378,464 102.91, 2,551 .7%
1983 420,897 414,341 98,4% 1,379 415,720 98.81, 7,810 1. 9%
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I 54
CITY OF SCHERTZ. TEXAS
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
TABLE i
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I
Fiscal Estimated
Levy Year Actual Assessment Assessed Tax
Year ~ Values Percentaqe Valuations Rate Tax Levy
1974 9-30-74 $ 24,598,854 50% $ 12,299,427 $ 1. 00 $ 122,994
1975 9-30-75 32,639,736 50% 16,319,868 1. 00 163,199
1976 9-30-76 38,199,112 50% 19,099,556 1. 00 190,996
1977 9-30-77 40,806,822 50% 20,403,411 1. 00 204,034
1978 9-30-78 45,974,450 50% 22,987,225 1. 00 229,872
1979 9-30-79 48,837,400 50% 24,418,700 1.00 244,187
1980 9-30-80 51,025,000 50% 25,512,500 1. 00 255,125
1981 9-30-81 54,316,242 65% 35,305,557 1. 00 353,056
1982 9-30-82 57,488,887 100% 57,488,887 .64 367,928
1983 9-30-83 95,658,409 100% 95,658,409 .44 420,897
55
I TABLE ~
CITY OF SCHERTZ. TEXAS
I PROPERTY TAX RATES - ALL OVERLAPPING GOVER~JMENTS
LAST TEN FISCAL YEARS
I
I County
Year*** City Schoo 1 County State Road
50% 100% 25% 25% 25%
I Assessment Assessment Assessment Assessment Assessment
Rat€'" Rat€'" Rate Rate Rate
I 1974 1. 00 1.15 ,80 .17 .30
1975 1. 00 1.15 ,80 .12 .30
I 1976 1. 00 1.30 ,80 .12 .30
1977 1. 00 1. 30 ,80 .10 ,30
I 1978 1. 00 1. 30 .80 ,10 .30
I 1979 1. 00 1. 30 ,80 .10 ,30
1980 1. 00 1. 37 ,80 ,30 .30
I 1981 1.00 1. 37 .80 .30
1982 ,64** ,81** .28** .06**
I 1983 ,44** ,78** .25** .21** ,04**
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I * All rates shown are per $100 assessed valuation,
** All taxing authorities adopted a 100% assessment for 1982 and after.
I *** Year shown is the fiscal year of collection, Taxes were levied the
previous calendar year.
I 56
TABLE 2- I
CITY OF SCHERTZ. TEXAS I
RATIO OF NET BONDED DEBT TO ASSESSED VALUE
AND NET GENERAL BONDED DEBT PER CAPITA
LAST TEN FISCAL YEARS I
I
Ratio
of Net General I
Fiscal Bonded Debt Bonded
Year Estimated Assessed Net General To Assessed Debt Per
Ended Population Value Bonded Debt Value Capita I
9-30-74 5,296 $ 12,299,427 $ 424,732 3,451, $ 80.20
9-30-75 5,615 16,319,868 640,926 3.93% 114.15 I
9-30-76 5,977 19,099,556 623,719 3,271, 104,35
9-30-77 6,301 20,403,411 607,190 2,981, 96,36 I
9-30-78 6,620 22,987,225 563,023 2,451, 85.05
I
9-30-79 6,874 24,418,700 543,366 2.231, 79,04
9-30-80 7,260 25,512,500 522,925 2,051, 72.03 I
9-30-81 7,672 35,305,557 649,975 1. 84~ 84,94
9-30-82 9,180 57,488,887 508,655 .881, 55.41 I
9-30-83 9,250 95,658,409 493,450 ,521, 53.35
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TABLE Z.
CITY OF SCHERTZ. TEXAS
OVERLAPPING DEBT
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Percent Amount
Net Debt Over- Overlap-
Taxinq Body Amount As Of Lappinq pinq
* Bexar County $ 20,698,282 1-01-83 , 00 l'k $ 206
* Bexar County Hospital Di stri ct 1,910,000 9-30-82 . 00l1, 19
* Cibolo Creek Municip~l
Authority -0- 6-01-81 45,000% -0-
* Coma 1 County 29,000 9-30-82 .520% 151
* Comal County Flood Control Bonds 541,000 12-31-B2 ,520% 2,813
* Coma 1 Independent School District 7,184,831 8-31-82 ,6901- 49,575
* Guadalupe County -0- 8-31-82 8.770'; -0-
* San Antonio River Authority 20,564,380 9-30-82 .00l1, 206
* Schertz-Cibolo-Universal City
Independent School District 4,806,830 8-31-82 32,350% 1. 555. 010
Total net overlapping debt
1,607,980
City of Schertz
493,450 9-30-83 100.00
493.450
Total direct and overlap-
ping debt
(2,22% of assessed value-
$289,37 per capita)
$2,101,430
---------
---------
* Source of Data - Texas Municipal Reports, City of Schertz,
compiled and published by Municipal Advisory Council of Texas,
June 7, 1983,
58
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.., <:J" It> '" '" ~,
<T ", ;:j ~ Ul ~.
en It> ~
<:I .., <:I
CO 0 .., 0> rr '"
CO ..." 0 0 ~
CO Ul 0 ~.
<:I () <T rr
<:I 0 It> '" :s ~.
0 < () ~ It> It>
<:I l1> <T ..... Ul -.,
<= .., ~, <T '" 0
~ < tr 3 '" '"
'" "" It> 0 0 ..,
<T I-> Ul ;:j c It> -j
~, tr 0. ;:j :r
0 0 0 <T Ul <T ;:j f'T1
;:j 0 => ::,- 0
0. It> 0 <T -< Ig
..." 3 ..." f'T1
en 0 l1> <= tr )>r
<0 .., Ul Ul Ul "" 0 "'f'T1
Ul <T <T It> <= Cl
() c '" => ;:j f'T1)> l'ii
~. It> '::: tr It> 0. 2r
<T It> .., <:>
~. ~, '" tr f'T10 l~
It> .... Ul Ul ~ '< Of'T1
Ul ::,- e CD
~, It> tr 0 '" (f) -j
<= <T 0. 3 '::: ;:j f'T1
;:j -. '< ~$
0. '" <:I <T
It> ~, .., <T <<> 0. f'T1'"
.., '" It> 0) ~, 3G1
() 0.. <T .., CD..... I~
.en IT ~. It> f'T12:
"1 ~, <T 0 () '"
0 It> () 0 ;:j <T
CO Ul It> w
0 e '" tr () CO
~ 0 ;:j 0 0
<:I <T ..." 0. => ;:j
0 0.. Ul I->
<:I ~. <T '" Ul <T <0
<= ;:j :s <:I 00
~ It> <:I '" <T W
'" <T .., :s <=
<T :::r )> 0 ~. <T
~. It> <T < () ~.
0 <T l1> ::,- 0
;:j 0 0.. ::l
It> "1 3 '"
< ;:j '" ~
0 '< It> tr '<
"1 '< '< 0
0 "1
.... G1 tr
"" It> rr l1>
I-> 0' ::l :s Ul
It> It> <T
en <T "1 ~. '" I~
0 '" ~ Ul <T
>< lfl Ul C
<T <= <T
..." ..." ;:j '" It> 0
0 0 0 <T c.. ..,
"1 .., <T It> '< 100
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
I
I
I
I
Fiscal
I Year
Endinq
I 9-30-83
9-30-84
9-30-85
I 9-30-86
9-30-87
9-30-88
9-30-89
I 9-30-90
9-30-91
9-30-92
I 9-30-93
9-30-94
9-30-95
9-30-96
I 9-30-97
9-30-98
9-30-99
I 9-30-00
9-30-01
I Totals
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I
TABLE 8-1
CITY OF SCHERTZ. TEXAS
GENERAL BONDED DEBT
SUMMARY OF DEBT SERVICE REQUIREMENTS
FISCAL YEARS 1983-2001
Outstanding
Cash Requirements Pri ncipal
Principal Interest Total Balance
$ 512,000
$ 20,000 $ 28,287 $ 48,287 492,000'
21,000 27,297 48,2~? 471,000
21,000 26,233 47,233 .' 450,000
22,000 25,169 47,169 428,000
24,000 24,109 48,109 404,000
24,000 22,853 46,853 380,000
25,000 21,597 46,597 355,000
25,000 20,274 45,274 330,000
26,000 18,952 44,952 304,000
32,000 17,567 49,567 272, 000
33,000 15,786 48,786 239,000
35,000 13,944 48, 944 204,000
32,000 12,003 44,003 172,000
32,000 10,168 42,168 140,000
33,000 8,293 41,293 107,000
33,000 6,381 39,381 74,000
34,000 4,470 38,470 40,000
40.000 2.523 42.523 -0-
$ 512,000 $ 305,906 $ 817,906
------- ------- -------
------- ------- -------
~'"''
60
CITY OF SCHERTZ. TEXAS
UTILITY SYSTEM JUNIOR LIEN REVENUE
CERTIFICATES OF OBLIGATION
DEBT SERVICE REQUIREMENTS
FISCAL YEARS 1983-2001
TABLE 8-2
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Fiscal Outstanding
Year Cash Requirements Pri nci pa 1
Endinq Principal Interest Total Balance
9-30-83 $ 1,395,000
9-30-84 $ 30,000 $ 128,757 $ 158,757 1,365,000
9-30-85 30,000 125,758 155, 758 1,335,000
9-30-86 35,000 122,757 157,757 1,300,000
9-30-87 40,000 119,258 159,258 1,260,000
9-30-88 40,000 115,257 155,257 1,220,000
9-30-89 40,000 111,258 151,258 1,180,000
9-30-90 50,000 107,007 157,007 1,130,000
9-30-91 55,000 102,008 157,008 1,075,000
9-30-92 65,000 97,075 162,075 1,010,000
9-30-93 65,000 91,605 156,605 945,000
9-30-94 70,000 86,045 156,045 875,000
9-30-95 75,000 79,925 154,925 800,000
9-30-96 90,000 72, 977 162,977 710,000
9-30-97 105,000 64,560 169,560 605,000
9-30-98 120,000 54,910 174,910 485,000
9-30-99 105,000 44,810 149,810 380,000
9-30-00 160,000 35,150 195,150 220,000
9-30-01 220.000 20.350 240.350 -0-
Totals $ 1,395,000 $ 1,579,467 $ 2,974,467
--------- --------- ---------
--------- --------- ---------
61
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CITY OF SCHERTZ. TEXAS
UTILITY SYSTEM REVENUE BONDS
SUMMARY OF DEBT SERVICE REQUIREMENTS
FISCAL YEAR 1983 - 2005
TABLE 8-3
Fiscal Outstanding
Year Cash Requirements Pri nci pa 1
Endinq Pri nci pa 1 Interest Total Balance
9-30-83 $ 1,265,000
9-30-84 $ 40,000 $ 94,497 $ 134,497 1,225,000
9-30-85 45,000 91,748 136,748 1,180,000
9-30-86 45,000 88,772 133,772 1,135,000
9-30-87 45,000 85,798 130,798 1,090,000
9-30-88 50,000 82,822 132,822 1,040,000
9-30-89 55,000 79,035 134,035 985,000
9-30-90 60,000 74,898 134,898 925,000
9-30-91 65,000 70,472 135,472 860,000
9-30-92 65,000 65,598 130,598 795,000
9-30-93 75,000 60,922 135,922 720.000
9-30-94 80,000 55,480 135,480 640,000
9-30-95 85,000 49,528 134,528 555,000
9-30-96 85,000 43,212 128,212 470,000
9-30-:-97 90,000 36,688 126,688 380,000
9-30-98 90,000 29,707 119,707 290,000
9-30-99 100,000 22,798 122,798 190,000
9-30-00 65,000 15, 100 80,100 125,000
9-30-01 25,000 9,250 34,250 100,000
9-30-02 25,000 7,400 32,400 75,000
9-30-03 25,000 5,550 30,550 50,000
9-30-04 25,000 3,700 28,700 25,000
9-30-05 25.000 1.850 26.850 -0-
Totals $1,265,000 $1,074,825 $2,339,825
--------- --------- ---------
--------- ----'----- ---------
Average annual requirement $ 106,355
---------
---------
62
CITY OF SCHERTZ. TEXAS
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES
FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES
LAST TEN FISCAL YEARS
TABLE i).
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Ratio
Of Debt
Service To
Fi sca 1 Debt Service Genera 1
Year Pr i nci pa 1 Interest Total Debt Expenditures* Expenditures
1974 $ 15,000 $ 20,028 $ 35,028 $ 291,192 12,0%
1975 15,000 19,323 34,323 267,211 12.8%
1976 16, 000 35,138 51,138 338,131 15.1%
1977 16,000 34,388 50,388 422,544 12,0%
1978 18,000 33,717 51,717 508,305 10,2%
1979 17,000 32,827 49,827 671,677 7,4%
1980 18,000 31,953 49,953 717,651 7.0%
1981 18,000 31,035 49,035 775,445 6.3%
1982 18,000 30,131 48,131 885,568 5,4%
1983 19,000 29,227 48,227 913,082 5.3%
* Includes General, Special Revenue, and Debt Service Funds,
63
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I Fiscal
Year
I 1974
1975
I 1976
19n
I 1978
I 1979
1980
I 1981
1982
I 1983
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I
TABLE 10-1
CITY OF SCHERTZ. TEXAS
WATER AND SEWER FUND
SCHEDULE OF TOTAL OPERATING EXPENSES BEFORE DEPRECIATION
AND DEBT SERVICE REQUIREMENTS
LAST TEN FISCAL YEARS
Total
Operating Operating
Expenses Income
Operating Before Before
Revenues Depreci ati on Depreci ati on
$ 267,897 $ 171,995 $ 95,901
354,273 212,248 142,025
375,871 232,619 143,252
418,764 248,527 170,237
436,557 299,119 137,438
460,283 331,060 129,223
570,084 369,545 200,539
579,530 413,616 165,914
710,818 475,356 235,462
793,279 493,880 299,399
64
TABLE 10-1 I
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I
Debt Service Requirements Number of Customers I
Pri nci pa 1 Interest Total Coveraqe Water Sewer
$ 20,000 $ 37,317 $ 57,317 1. 67: 1 1,783 1,723 I
20,000 36,392 56,392 2.52:1 1,926 1,783
20,000 59,255 79,255 1. 81: 1 1,933 1,805 I
20,000 58,330 78,330 2.17:1 2,109 1,990 I
20,000 57,405 77,405 1. 78: 1 2,134 2,046
20,000 56,480 76,480 1. 68: 1 2,146 2,041 I
25,000 55,417 80,417 2.50:1 2,203 2,201
25,000 81,098 106, 098 1. 56: 1 2,207 2,060 I
35,000 99,073 134,073 1. 76: 1 2,214 2,151 I
40,000 111,360 151,360 1. 98: 1 2,246 2,055
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65 I
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CITY OF SCHERTZ. TEXAS
WATERWORKS AND SEWER SYSTEM FUND
REVENUE BOND REQUIREMENTS AND RESTRICTED FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Interest and Sinkinq Fund Requirement
Utility System Revenue Bonds. Series 1968:
Principal payment, due 9-1-84
Interest payment, due 3-1-84
Utility System Revenue Bonds. Series 1973:
Principal payment, due 9-1-84
Interest payment, due 3-1-84
Utility System Revenue Bonds. Series 1975:
Principal payment, due 9-1-84
Interest payment, due 3-1-84
Utility System Revenue Bonds. Series 1982:
Principal payment, due 9-1-84
Interest payment, due 3-1-84
Investment in certificate of deposit in Schertz
Bank 30 day maturity
Funds available over requirement
66
Annua 1
Pri nci pal/
Semi Annual
Interest
$ 20,000
9,325
4,884
5,000
10,925
15,000
22,115
TABLE 10-2
Requirement
At
September
30,
Basis 1983
1/12th $ 1,667
1/6th 1,554
1/6th
1/12th
1/6th
1/12th
1/6th
814
417
1,821
1,250
3,686
11,209
12.424
$ 1,215
------
------
CITY OF SCHERTZ. TEXAS
WATERWORKS AND SEWER SYSTEM FUND
REVENUE BOND REQUIREMENTS AND RESTRICTED FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
(CONTINUED)
TABLE 10-2
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Reserve Fund Requirement
1 1/2 times average annual principal and interest
requirement $106,355
$ 159,532
Investments (at cost) Held ~ First International
Bank of San Antonio
U.S, Treasury Note - maturity 11-15-86
U.S. Treasury Note - maturity 5-15-87
Savings account
Money market account
$ 72,500
2,992
5
85,744
161.241
Funds available over (under) requirement
$ 1,709
-------
-------
REVENUE BOND COVERAGE
Deduct Average Cover-
Year Operating Add Solid Waste "Net Bonded Debt age
Ended Income Depreci ati on Revenue Revenues II Requirement Ratio
1983 118,779 180,620 25,976 273,423 $ 106,355 2.57
67
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Policy:
Coverage:
Po 1i cy:
Coverage
Term:
Policy:
Coverage:
Term:
Pol icy:
Coverage:
Term:
Policy:
Coverage:
Term:
Pol icy:
Coverage:
Term:
Policy:
Coverage:
Term:
Pol icy:
Coverage:
Term:
Policy:
Coverage:
Term:
Pol icy:
Coverage:
Term:
CITY OF SCHERTZ. TEXAS
INSURANCE AND BOND COVERAGE
FOR THE YEAR ENDED SEPTEMBER 30, 1983
TABLE li
Associated Indemnity Corporation, No. LP-323-03-49
Comprehensive Automobile liability, $100/300,000 Bodily Injury,
$50,000
Property Damage; Comprehensive, Fire, and Theft Coverage listed
October 1, 1982 to October 1, 1983
Texas Municipal League A0437
Workmen's Compensation
October 1, 1982 to October 1, 1983
American Standard Loyds, No. TMP 103-02-88
Fire and Extended Coverage, $1,236,380, and 80% Co-insurance,
where applicable, on City Hall, Fire Station, and Police
Stati on (i ncl udi ng contents), Metal Buil di ngs, Lift Stati ons,
Water Tanks, Recreational Building, Council Chambers, Comfort
Stati on, etc,
October 1, 1982 to October 1, 1983
National Surety Corporation, Bond No. 5176479
Public Employee's Blanket Bond, $2,500
October 1, 1982 to October 1, 1985
Fidelity and Deposit Company of Maryland, Bond No, 9214888
Public Official Bond, City Manager and Treasurer, $20,000
September 10, 1979 - Indefinitely
Fidelity and Deposit Company of Maryland, Bond No. 9407227
Public Official Bond, Tax Assessor-Collector, $10,000
April 10, 1977 - Indefinitely
Fidelity and Deposit Company of Maryland,
Publ i c Off; ci al Bond, City
Treasurer/Assistant City Manager, $10,000
December 18, 1976 - Indefinitely
The Western Casualty and Surety Co, GP 26-654
Group Medical on Police Reserves
February 1, 1983 to February 1, 1984
Bond No, 8943258
Secretary/Assistant
Jefferson Insurance Company of New York AIL-4-6357
Ambulance Attendants Errors and Omissions Liability
May 30, 1983 to May 30, 1984
Western Casualty and Surety Company VF986830
Accident and Medical Expense Volunteer Fire Department
May 5, 1983 to May 5, 19B4
68
TABLE 12 I
CITY OF SCHERTZ. TEXAS
DEMOGRAPHIC STATISTICS I
LAST TEN FISCAL YEARS
I
Level In I
Years Of
Per Formal Schoo 1 Unemploy-
Fiscal Popula- Capita Median Education Enrollment ment
Year ti on (1) Income (2) Aqe (1) (3) (4) Rate (3) I
1974 5,296 3,008 44 10 1,012 5.2 I
1975 5,615 46 10 1,028 7,3
1976 5,977 5,795 44 11 1,040 7.4 I
1977 6,301 42 11 1,073 6,9
1978 6,620 6,511 42 12 1,109 6,3 I
1979 6,874 41 12 1,118 5.7 I
1980 7,260 6,714 41 12 1,182 6,6
1981 7,672 40 12 1,193 5,7 I
1982 9,180 est. 7,145 40 12 2,047 7.0
1983 9,250 est. 40 12 2,092 6.7 I
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I
I
Sources: I
(1) 1970 and 1980 Bureau of the Census
Department of Planning, University of Texas I
(2) Department of Economics, University of Texas
U,S, Department of Labor (Information not available for odd years) I
(3) Texas Employment Commission
(4) Schertz-Cibolo-Universal City Independent School Dishid I
69 I
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CITY OF SCHERTZ. TEXAS
PROPERTY VALUE, CONSTRUCTION, AND BANK DEPOSITS
LAST TEN FISCAL YEARS
TABLE 13
Fiscal
Year
Commerci a 1
Construct i on
Number
Of Units Value
Value
Resi denti al
Constructi on
Number
Of Units
1974 7 $ 220,214 156 $ 2,765,194
1975 6 102,049 25 838,000
1976 12 412,925 34 874,500
1977 10 1,342,514 28 913,850
1978 6 658,025 26 1,157,700
1979 25 536,023 19 1,318,651
1980 13 338,730 15 212,845
1981 18 542,300 36 448,287
1982 28 788,616 13 785,000
1983 56 1,283,600 24 1,655,000
70
TABLE 13
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Total
Bank Deposits
Commerci a 1
Property Val ue*
Res i denti a 1
Nontaxable
$ 5,664,000 $ 4,395,006 $ 28,543,378 $ 2,105,700
7,001,000 4,881,008 33,511,836 2,105,700
8,176,000 5,113,560 39,041,471 2,600,210
9,306,000 6,337,357 40,943,855 3,410,500
10,805,000 6,410,141 43,845,145 3,410,500
11,934,000 6,633,643 46,019,088 3,485,200
14,642,000 7,061,640 48,148,602 3,505,100
19,047,000 11,139,943 48,800,602 3,710,200
26,664,000 12,050,973 49,708,602 3,770,200
29,743,OOO 13,249,751 50,960,220 4,120,300
Sources: City Building Inspection Records
City Tax Records
S. W. T. Research Center
*Estimated actual value
71
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CITY OF SCHERTZ. TEXAS
PRINCIPAL TAXPAYERS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Taxpayer IYEg of Business
1983
Assessed
Valuation
Monotech Corporation Steel fabrication
$ 5,809,683
Garden Ridge Pottery Wholesale and retail
2,229,200
Riedels, Inc, Commercial
2,113,694
Schertz Bank and Trust Bank
2,108,288
1,376,216
1,312,200
Val Verde Apartments Apartments
Woodtech Corporation Wood treatment
San Antonio Machine Commercial
569,315
510,080
494, B14
467,861
Southwestern Bell Telephone
Kinzel Enterprises, Inc. Retirement lodge
Wuest's Oak Park Grocery Chain
Guadal upe Valley
Electric Co-Op Electric Utility
437, 725
336.373
Country Food, Inc, Restaurant
$ 17,765,449
----------
----------
72
TABLE 14
Percentage
Of Total
Assessed
Valuation
6,07');
2.33');
2,21');
2,20%
1. 44%
1. 37%
,60%
.5%
,52');
.49%
.46%
.35%
18.57');
CITY OF SCHERTZ. TEXAS
MISCELLANEOUS STATISTICS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
Date of Incorporation:
Date First Charter Adopted:
Date Present Charter Adopted:
Form of Government:
Area - Square Miles:
1983
1982
1981
1980
1970
1960
1950
Miles of Streets and Alleys:
Streets, paved
Streets, unpaved
A 11 eys
Sidewalks
Mil es of Sewer:
Storm
Sanitary
Buildin9 Permits:
Permits Issued
1983
19S2
1981
1980
1979
1978
19n
1976
1975
1974
400
375
186
181
173
204
205
205
181
397
Fire Protection:
Number of stations
Number of employees
Number of volunteers
73
TABLE 15
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I
December 1958
April 1974
Amended April 1979
Counci l-Manager
9.92
9,90
10,07
8.99
2.39
.80
,80
44 miles
12 mil es
11. 6 miles
3.B miles
1 mil e
24.52 miles
Value
Of Buildings
$ 5,411,680
2,470,000
1,444,500
725,977
2,057,214
2,164,972
3,385,380
1, 358, 938
1,176,217
3,295,808
1
10
40
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I
CITY OF SCHERTZ. TEXAS
MISCELLANEOUS STATISTICS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
(CO~JTINUED )
Police Protection:
Number of employees
Number of law violations:
Traffi c
Other
Jail
Vehicular patrol units
Recreation:
Parks
Number of acres of parks
Pl aygrounds
Swimming pools
Other recreational facilities:
Baseba 11 fi e 1 ds
Large pavilion
Small pavil i on
Picnic tables:
Covered
Uncovered
Rest rooms:
Male
Female
Concession stands
Community center
10,000 sq, ft,
600 sp, ft,
Source: City of Schertz records
Educati on:
Number of schools
Samuel Clemens High School
Administrative personnel
Teachers
Students
Average daily attendance
0' Henry Middle School
Admir.istrativ€ personnel
Teachers
Students
Average daily attendance
Schertz Elementary School
Administrative personnel
Teachers
Students
Average daily attendance
Source: Schertz-Cibolo-Universal City Independent School District
74
TABLE 15
14
2,574
523
o
8
4
64
1
1
4
covered
covered
12
26
6
6
1
1
3
9
71
1,158
1,075
2
27
444
423
1
34
490
434
CITY OF SCHERTZ. TEXAS
MISCELLANEOUS STATISTICS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
(CONTINUED)
City Employees:
30 September 1983
Elections:
Number of registered voters
Number of votes in:
Last municipal election
Percentage of registered voters voting in:
Last municipal election
Source: Municipal election records
Popul ati on:
Census population count
1980
1970
1960
1950
1940
1930
Age distribution:
Under 5
5-14
15-24
25-44
45-60
60 +
1980
8,4
21.4
17.3
29.1
15,3
9,5
1970
10.3
24.0
18,0
27,4
11. 6
8,6
Source: 1980 Census and Economic Research Associates
Current population estimate
Source: Texas Industrial Commission
75
TABLE 15
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44
3,096
415
13,41,
7,260
4,061
2,281
1,200
600
350
1960
12.2
26,3
19,1
25.0
9,3
8,1
1950
12.8
26,7
20.9
25.3
7.1
7.2
9,250
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Retail Sales:
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
CITY OF SCHERTZ. TEXAS
MISCELLANEOUS STATISTICS
FOR THE YEAR ENDED SEPTEMBER 30, 1983
(CONTINUED)
Source: State Comptroller
Per Capita Income:
1983
1982
1980
1978
1976
1974
1972
Source: U,S. Bureau of Economic Analysis
Texas Employment Commission
76
TABLE 15
$ 18,635,100
16,057,717
13,295,400
12,622,600
10,790,600
9,368,000
7,378,700
7,012,700
4,412,000
4,080,000
$ 7,145
7,145
6,714
6,511
5,795
3,008
2,639