CITY OF PINEY POINT VILLAGE CITY COUNCIL Aliza Dutt, Mayor Michael Herminghaus, Council Position1 Dale Dodds, Council Position 2 Joel Bender, Council Position 3, Mayor Pro Tem Margaret Rohde, Council Position 4 Jonathan C. Curth, Council Position 5  PROVISIONAL COUNCIL CHAMBERS 325 PINEY POINT ROAD HOUSTON, TEXAS77024 Robert Pennington, City Administrator David Olson, City Attorney Phone (713)7 782-0271 wwdtyopnepont.com  TEXAS  THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING TUESDAY, MAY: 28, 2024 6:00 PM  NOTICE IS HEREBY GIVEN THAT THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE WILL HOLD A REGULAR COUNCIL MEETING ON TUESDAY, MAY 28, 2024, AT 6:00 P.M. LOCATED AT 325 PINEY POINT ROAD, PINEY POINT' VILLAGE, TEXA5,TODISCUSSI THE AGENDA ITEMS LISTED  BELOW.  DECLARATION OF QUORUM AND CALL TO ORDER  II. PLEDGE OF ALLEGIANCE  III. CITIZENS WISHING TO ADDRESS COUNCIL - Any person with city-related business may speak to the Council. In compliance with the Texas Open Meetings Act, ifar member of the public comments or inquires about a subject that is not explicitly identified on the agenda, amember of the Council or a. Staff Member may only respond by stating specific factual information or reciting existing policy. The City Council may not deliberate or vote on the  non-agenda matter. IV. PUBLICI HEARING  1. Public Hearing on the Specific Use Permit Request for Extended Hours at Memorial Drive Elementary School, 11202 Smithdale Road. Spring Branch Independent School District is seeking approval from the Planning and Zoning Commission and City Council to extend its work hours within the city. This extension is necessary to provide additional time for the builder, Marshall Construction, to meet the crucial timeline for the final completion of  Memorial Drive Elementary School.  V. NEW BUSINESS  2. Consideration and possible action on an ordinance (ORD 05.2024-D) related to amending the Specific Use Permit Request for extended hours at Memorial Drive 3. Consideration and possible action on approval of the Council Meeting Minutes. a) Regular Session Meeting Minutes held on April 15, 2024. b) Special Session Meeting Minutes held on May 14, 2024.  Elementary School, 11202 Smithdale Road.    CITY OF PINEYI POINT VILLAGE  COUNCIL AGENDA  c) Special Session Meeting Minutes held on May 20, 2024.  4. Hear and accept the City of Piney Point Village's annual financial report and audit presentation fori fiscal year 2023 byi independent auditor BrooksWatson & Co. 5. Consideration and possible action on the Memorial Villages Police Department.  a) Update on activities. b) MVPD 2023. Audit. c) MVPD 2025 Budget. d) E-Bicycles (ORD 2024.04). a) Update on activities. b) VFD Audit. c) VFD 2025 Budget. d) VFD Financials. e) VFD Agendas & Minutes.  6. Consideration and possible action on the Village Fire Department.  7. Consideration and possible action regarding the Mayor's Monthly Report. a) Emergency Management of Storm Related Activities.  8. Consideration and possible action regarding the City Administrator's Monthly Report,  including but not limited to: a) Financial Related Items  i. Financial Report-I March 2024. ii. Property Tax Report. iii. Budget Calander. iv. Disbursements (greater than $10,000). b) Update on Current Specific Use Permit Projects. c) Update on Phase Traffic Signal Rebuild. investment account signatories for the city. a) Amegy Bank (RES 05.2024-E). b) TexPool Investments (RES 05.2024-F). c) Texas Class Investments (RESC 05.2024-G).  9. Consideration and possible action on resolutions authorizing changes in depository and  10. Consideration and possible action on a reduction of fee permits related to storm damage 11. Consideration and possible action regarding a resolution (RES 2024.05-H), the  from. June 17, 2024.  appointment to the Planning and Zoning Commission. 12. Consideration and possible action on the Engineer's Report. b) Fence Request - 11303 Somerland Way.  a) School Zones.  13. Discuss and consider possible action on any future agenda items, meeting dates, and  similar matters.  a) Special Council Meeting - Monday, June 10, 2024. b) Engineering Meeting- Wednesday, June 12, 2024.  c) Beautification Meeting-TBD.    CITY OF PINEYI POINT VILLAGE  COUNCIL AGENDA  d) Regular Council Meeting - Monday, June 24, 2024. e) City Holiday - Thursday, July 4, 2024.  VI. EXECUTIVE SESSION  14. The City Council will now hold a closed executive meeting pursuant to the provision of Chapter 551, Texas Government Code, in accordance with the authority contained in:  d) Section! 551.071- Consultation with City Attorney. e) Reconvene into an open session.  15. Consideration and possible action on items discussed in the Executive Session.  VII. ADIOURNMENT CERTIFICATION  Icertify that a copy of the May 28, 2024, agenda of items to be considered by the Piney Point Village City Council was posted inap place convenient tot the public on May 24, 2024, inc compliance  with Chapter 551 of the Texas Government Code.  RLZE  Robert Pennington City Admnistzator/Chyseretn,  In compliance with the Americans with Disabilities Act, the City of Piney Point Village will provide reasonable accommodations for persons attending City Council meetings. This facility is whee/choir-ocessible, and accessible parking spaces are available. To better. serve you, your requests should be received 48 hours before the meeting. Please contact Robert Pennington at 713-230-8703. The City Council reserves the right to adjourn into a Closed Executive. Session at any time under the Texas Government Code, Section 551.071 to consult with an attorney.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Public Hearing on the Specific Use Permit Request for Extended Hours at  Memorial Drive Elementary School, 11202 Smithdale Road.  Agenda Item: 1 Informational Summary  This public hearing is an official meeting held by the City Council where members of the public are allowed to provide comments, testimony, or opinions on a proposed plan, policy, law, or Spring Branch Independent School District is seeking approval from the Planning and Zoning Commission and City Council to extend its work hours within the city. This extension is necessary to allow the builder, Marshall Construction, to meet the crucial timeline for the final completion  decision before it is finalized ori implemented.  ofMemorial Drive Elementary School.  Recommendation  The council's primary responsibility is to oversee an open forum where citizens may express their perspectives without engaging in advocacy for or against proposals during the public hearing. Establishing predetermined time limits to ensure the efficient management of the agenda may be  beneficial for the council.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on an ordinance ORD0S2024-D)related  to amending the Specific Use Permit Request for extended hours at Memorial Drive Elementary School, 11202 Smithdale Road.  Agenda Item: 2 Informational Summary  Spring Branch Independent School District is seeking approval from the Planning and Zoning Commission and City Council to extend its work hours within the city. This extension is necessary to allow the builder, Marshall Construction, to meet the crucial timeline for the final completion This item was on the Thursday, May 23, agenda of the Planning and Zoning Commission. The City Council highly values the Commission's recommendation on any changes to the original  ofMemorial Drive Elementary School.  Specific Use Permit, as this decision is a collaborative effort.  Recommendation  The staff recommends that the council take into consideration the potential disruption to the surrounding neighborhood, in addition to the requirements of the school district, in order to  adequately prepare for the timely commencement ofthe public school year.  Attachment: ORD. 05.2024-D (Draft)    UPDATED 5.20.24  ORDINANCE NO. 2024-  AN ORDINANCE OF THE CITY OF PINEY POINT VILLAGE, TEXAS, IN ACCORDANCEWITE DIVISION40F/ ARTICLEIOF CHAPTER740F1 THE CITY'S CODE OF ORDINANCES, ESTABLISHING AND APPROVING. AN AMENDMENTTO THATSPECIFICUSEI PERMIT GRANTED! PERORDINANCENCENO.202.11.28 FOR1 THE PURPOSE OF CONSTRUCTING AI NEW REPLACEMENT SCHOOL BUILDING AND RELATED IMPROVEMENIS ONTHE MEMORIAL DRIVEI ELEMENTARY SCHOOL TRACT; AMENDING THE MEMORIAL DRIVE ELEMENTARY SCHOOL SPECIFIC USE PERMIT TO PROVIDE FOR THE ALLOWANCE OF ADDITIONAL CONSTRUCTION WORK HOURS INSIDE THE BUILDING AND CONDITIONS FOR SUCH EXTENDED WORK HOURS; PROVIDING FOR THE CONTINUED FULL FORCE AND EFFECT OF ORDINANCE NO. 2022.11.28, EXCEPT AS ADMENDED HEREIN; PROVIDING FOR. A PENALTY OF AN AMOUNTI NOT TO EXCEED $2,000 FOR EACH DAY OF VIOLATION OF ANY PROVISION HEREOF; PROVIDING A SEVERABILITY CLAUSE; ANDI PROVIDING ANI EFFECTIVEDATE. WHEREAS, the City of Piney Point Village (the' "City"), pursuant tol Division 4 of Article IIof Chapter 74 oft the City's Code ofOrdinances, did hereby approve a Specific Usel Permit onl November 28, 2022 for Memorial Drive Elementary School for a new replacement school building and other WHEREAS, the City finds itt to be in the best interest of the health, safety, and welfare ofits citizens to approve the following amendment to the Memorial Drive Elementary School Specific Use Permit to allow for additional construction work hours inside the Project's school building, subject to BEITORDAINED BY1 THECITY COUNCILOF THE CITY OF PINEYI POINT  improvements, subjectt to certain conditions (the" "Project"), and  certain conditions; now, therefore,  SECTION1.  Ina addition tot thes stated construction workl hours permitted under Chapter 10, Article 1, Section 10- lofthe City's Code ofOrdinances, construction: activities fori interior finishing work ont thel Project willl be permitted beginning as of the Effective Date oft this Ordinance through September 30, 2024 during the  following additional times (the "Extended. Hours"): Monday through Friday Saturday Sunday  6:00am until 7:00am 7:00pm until 10:00pm 6:00pm until 810:00pm 89am-unti-8.00pm  Formatted: Indent: Left: 2.75", Firstl line: 0.25" Formatted: Font: (Default) Times NewF Roman, 11pt Formatted: Font: (Default) Times New Roman, 1lpt  No work shall be conducted on Sundays or the City-observed Holidays of Memorial Day,  Independence Day, and Labor Day.    SECTION2.  Construction activities during the Extended Hours shall strictly adhere to the following  requirements:  1. Works shall only be conducted insidet thel Project's school building; 2. School building doors shall remained closed,t tot the extent possible;  3. Nor noisef fromt the work conducted: insidet the building shalli reachb beyond thel Project'sproperty 4. No exterior work or construction activities shall occur outside the school building, regardless 6._Ally vehicles shall bep MA-rTAS Project areas. away fromr resident- 7-8.0 Other than thati required for emergency or security purposes, alll lights shalll bet turned offi by-at 8-9.Onsite security staff will be present at all times to ensure work hours and noise levels are enforced, lights aret turned off, and thel building is properly secured; and  boundaries; ofthei noisel level generated; onlys streets;  5. No deliveries ors staging ofr materials willl be permitted; 6-7.All workerl breaks shall bet takeni inside thel building: the end oft thel ExtendedI Hours period;  SECTION3.  Except as expressly amended by the provisions hereof, the terms andj provisions in Ordinance! No. 2022.11.28s shall continue tog governt thel Project anda allp provisionsi in Ordinance No.: 2022.11.28 shall remain  ini full force and effecta ass statedt therein.  SECTION4.  Any person, firm or corporation who intentionally, knowingly, recklessly, or with criminal negligence violates any provision of this Ordinance shall be deemed guilty ofar misdemeanor and, upon conviction, shall be finedi in an amount not to exceed $24,000.00 per offense. No penalty shall be greater orl less than thep penalty providedi for the same ors similar offense undert thel laws oft the State of Texas. Each  day ofa any violation shall constitute as separate offense.  SECTION5.    Int the event any clause, phrase, provision, sentence or part oft this Ordinance or the: application of thes same to any person or circumstances shall for any reason be adjudged invalid orl held unconstitutional by a court of competent jurisdiction, its shall not affect, impair, ori invalidate this Ordinance as a whole or any part or provision hereof other than the part declared to be invalid or unconstitutional; and the City Council oft the City of Piney Point Village, Texas, declares that it would! have passed each and every part oft the same notwithstanding the omission ofa any such partt thus declared tol bei invalid or unconstitutional,  whether there be one or morej parts.  SECTION6.  This ordinance: shall bei inf full force and effect after its passage, with an! Effective! Date oft the date adopted by the City Council oft the City of Piney Point Village, Texas; andi iti iss sO ordained.  PASSED, APPROVED, ANDA ADOPTED THIS  DAYOF.  2024.  MAYOR ATTEST:  CITY SECRETARY    ORDINANCE NO. 2022.11.28  AN ORDINANCE OF THE CITY OF PINEY POINT VILLAGE, TEXAS, IN ACCORDANCE WITH DIVISION 40F ARTICLETOFCHAPTR7E OFT THE CITY'S CODE OF ORDINANCES, ESTABLISHING AND APPROVING ISSUANCE OF A SPECIFIC USE PERMIT FOR DEMOLITION OF CERTAIN MPROVEMENIS, RE- PURPOSING OF CERTAINING EXISTING IMPROVEMENIS, CONSTRUCTION OF NEW REPLACEMENT FACILITY, AND INSTALLATION OF CERTAIN RELATED ACCESSORY STRUCTURES, AS WELL ASCERTAINI DRAINAGE IMPROVEMENTS, AND TREE REPLACEMENT AND PLANTING, ALL ON THE MEMORIAL DRIVE ELEMENTARY SCHOOL TRACT, REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR A PENALTY OF AN AMOUNT NOT TO EXCEED $2,000 FOR EACH DAY OF VIOLATION OF ANY  PROVISION HEREOF; AND PROVIDING FOR SEVERABILITY.  WHEREAS, the City ofP Piney Point Village (the "City") finds it to be ini the best interest of the health, safety, and welfare of its citizens to approve the following improvements on the Memorial Drive Elementary School tract subject to certain conditions; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PINEY POINT  VILLAGE, TEXAS:  Section 1. The facts and recitations set forth in the preamble of this Ordinance are Section2. The City hereby establishes and approves issuance ofa a specific use permit, as outlined by the terms of this Ordinance, to permit demolition of certain improvements, re- purposing of certain existing improvements, renovation of certain existing improvements, construction ofa new replacement facility, and installation of certain related accessory structures, as well as certain drainage improvements, and tree replacement and planting, all on the Memorial Drive Elementary School tract (collectively called the "Improvements"). Such improvements are further described under the Project (Memorial Drive Elementary School - Replacement) description below, as well as identified in the Plans attached! hereto as Exhibit C-K, described in the Detailed Scope of Work attached hereto as Exhibit A, and the timing oft the project is further outlined in the Timeline of Work attached hereto as Exhibit B, all made aj part oft this Ordinance hereof. City Council approval of the proposed Improvements provided for in this Ordinance is subject to adherence to the specifications provided for in this Ordinance, obtaining applicable  hereby found to be true and correct and are hereby adopted.  building permits, and other conditions provided for below:  In addition to the Improvements identified in the Plans attached hereto as Exhibit C-K, 1. The demolition portion of the Project will include removal of all existing flatwork, drives, parking areas and sidewalks, totaling approximately 82,020 square feet. Ofthe  the Project (Memorial Drive Elementary School - Replacement) shall include:  1    10,262 square feet of existing impervious play areas on the site, approximately 6,603 square feet will be removed. All existing MEP equipment, both indoors and outdoors, will be removed. Abatement will be performed by Spring Branch ISD through an authorized agent oft the State prior to the start of demolition. Mandatory notices will be filed 10 days in advance of the work commencing. All building components except the existing Library and Gymnasium will be demolished and removed from the site. Some trees will be removed. The project team engaged with an independent Urban Forestry team to evaluate the viability ofevery tree going forward and those deemed unhealthy now have been added to the list ofremoval. Specific and intentional criteria have been added to the Contract Documents to define requirements for the preservation ofall trees tagged to remain int the project. Select existing playground equipment andi its associated fall protection: zones will be removedreplaced inl kind during the reconfiguration ofthe play fields. Care will be given to those areas underneath the existing canopy/drip line oft the legacy trees to the North and East oft the playfields; iti is intended that these areas will be hand excavated to minimize potential damage from heavy machinery.  2. The following sitework:  a. There is approximately 54,306 square feet of new concrete drives and parking areas proposed as part of the project. The drives and parking areas will be located on the east and west sides of the property. There is approximately 34,537 square feet of proposed sidewalks and a total of approximately 10,049 square feet ofi impervious play area (existing to remain and proposed.) b. The existing site only allowed for 30 on-site parking spots with off-site, street accessed parking spots directly adjacent and in front of the school. The Project will provide additional parking stalls for a total of 60 spots on-site, while planning for 161 head-in street parking stalls accessed from Smithdale Road. Bus and Parent Drop off lanes have been modified per the Traffic Control Management Plan which is attached hereto as Exhibit K. The District agrees to revisit its traffic study six (6) months after occupancy by students and again when enrollment reaches 500 students. The District further agrees to use its best efforts to mitigate any significant impact that is attributable and roughly Ac covered play structure will be provisioned directly behind the gymnasium. This is an open-air structure above approximately 3,588 square feet of poured concrete play surface. Basketball goals and court markings will enhance this d. Anexercise track will meander around the newj playfields and wind underneath some of the boundary trees. This will be used for both PE instruction, as well as serve the community using it for after-hour exercise. Benches and tables for  proportionate to the District's development.  zone.  2    viewing will be co-located in strategic spots near the playfields. All will be installed on concrete pads and their respective square footages have been e. The building structures and connected canopies cover 68,696 square feet oft the 7.973 acres site. Thist represents 9.789ofimpervious lot coverage. Thej paving structures, driveways, and playground equipment cover 171,177 square feet of the 7.973 acres site. This represents an additional 29.51% of impervious coverage. For both combined items, the Project is under the maximum allowable total impervious lot calculation of 50%, withat total impervious cover calculation of 49.29%, with the remaining allowance reserved for any future modifications as may be required to meet educational public purposes.  included in the impervious lot coverage calculations.  3. The following utility scope:  a. Water Service: a new public 8" water line will be constructed on the west and north sides of the proposed building. The 8" public water line will connect to the existing public water line in Smithdale Road (on the southwest side) and to the existing public water line in Oak Lane (on the northeast side of the site). The new 8" public water line will be located within a new 10' wide easement dedicated toto the Memorial Villages Water Authority. The proposed building will be serviced by a 3" domestic water line connection to the new 8" public water line. The existing 3" domestic water meter will be re-used and a new reduced pressure backflow preventer will be provided. A new 6" fire water line will serve the new building. This line will also be connected to the new 8" public water line and will have a 6" double check backflow on the line. b. Sanitary Sewer: the new building will have two new sanitary sewer service connections to the existing public 8" sanitary sewer line located in a 10' utility easement running north/south along the east side of the side (adjacent to the Oak Lane right-of-way). There will be one new 8" service connection near the southeast corner of the new building and one new 8" service connection near Storm/Sewer Drainage/Detention: All proposed site drainage will be collected internally to the site into underground storm sewer lines. The new storm sewer lines will connect into the public City storm sewer system in three plaçes. i. One system will connect on-site near the northeast corner of the new ii. The second connection will be located at the southeast corner oft the site iii. The third location is at the southwest corner of the site and it will tie  the northeast corner of the building.  building to a public 36" City storm sewer line; into a public 42" storm line; and into a public 18" storm sewer system.  3    Per City criteria, detention is being provided for the increased impervious area of the Project. There is an increase of impervious area of 10,934 square feet which results in a detention requirement of 8,876 cubic feet. By using over- sized underground storm sewer pipes, as referenced in the City approved Drainage Plan, there is 9,853 cubic feet ofdetention provided in the new design,  exceeding the current City requirements.  4. The following tree disposition and landscape plan:  a. Athird-party Urban Forestry team was engaged to perform an onsite field walk and assessment of every tree on the property, PPV City Arborist was invited and attended this survey. At this walk, it was determined that 41 oft the existing trees will contribute towards the target plantings for this site. b. By City Ordinance, the property owner must achieve Ix tree / per 2,000 square feet of site. This site is 7.973 acres = 347,304 sf/2,000 = 173.652 trees of qualifying species, health and caliper (3" minimum) must be present to satisfy criteria. For purposes ofthis tracking, the design team is rounding up toa at target This project is unique in that it is an educational facility and must provide a certain amount of open field space to facilitate its PE instruction curriculum. Additionally, some community teams and individuals utilize the playfields and playground equipment outside of school operational hours. The District is attempting to balance the tree density requirements with the very real need to d. Care has been given to preserve existing trees by providing pre-construction preparation requirements, on-going protection, and watering regimes through SBISD has engaged a licensed Landscape Architect team to design the new plantings and specific irrigation needs of the new site. In addition to the preserved trees, a total of133 new trees are proposed to be integrated into a Some of these plantings fall inside of an aerial easement governed by CenterPoint Energy, and will require review and acceptance by that outside jurisdiction, who has indicated that this approach is acceptable to such entity. Proposed planting details are provided further in the packet on the Tree Ourp proposed planting strategy currently achieves the target treej plantings(174) ons site. We are noting that the success of this strategy is contingent upon, discovery of any unknown field conditions (hidden utilities), and the survivorship of existing contributing stock during the construction phase  of174 trees needed.  create open play zones, to the benefit of all users.  the duration of construction.  comprehensive design oft the campus.  Disposition Plan, which is attached hereto as Exhibit G.  4    duration. Ifduring the construction phase, ort thej period up to one year following substantial completion, there is al loss ofexisting trees that causes the site to fall under the minimum number of trees per the City's Tree Ordinance, such trees will be replaced at or near point of removal with a qualifying tree within a  reasonable amount oft time.  5. The following architecture:  a. Approximately 84,507 square feet of new construction will be placed on the site integrated into the 10,344 square feet of existing space to remain, with a max building height of 32'- 2" above average grade line; satisfying the maximum allowable building height limit of35'-0"above: average grade line. b. Thec existing campus was as series ofs single and double loaded classroom wings, much of which were connected and accessed by outdoor covered canopies. The new building will be fully conditioned and all corridors will be enclosed and SBISD is looking to retain any portion of the campus that could meet current Educational Specification criteria. Thei new building will repurpose the existing gymnasium and library spaces, finish floors will be matched in elevation to the new slab through gradual incline accomplished over the horizontal length of d. The new building is centrally sited to allow front entry procession, and ample room on either side for separated parent and bus arrivals to use perimeter drives and turnarounds. The Library will be street forward and a prominent beacon of learning on display to the community. Also, near the front will be a multi- purpose room that can be accessed from a secured vestibule, allowing for independent use from the rest of the facility and lending itself to after hour The new project has included, but is not limited to the following safety systems and provisions: Automatic Sprinkler System tied into Fire Alarm System, fire extinguishers, smoke detection systems, visual locks in each classroom, access control and intrusion detection systems, security cameras, life safety generator, emergency egress lighting system, controlled entry vestibule, impact resistant glazing at reception, numbered exterior doors, and emergency responder radio The classroom wing will be a 2-story building with (12x) grade level classrooms double stacked. All classrooms have windows to the exterior along the perimeter, and views to interior Learning Courtyard across the circulating corridor. Built in storage, flexible teaching stations, student furniture and presentation technology round out the standard classroom provisioning.  weather protected.  corridors.  meeting events.  system (ERRS).  5    g. The Cafeteria will offer dual service as an eating environment and as seating to the raised stage for student performances, and guest speakers. It is near the Gymnasium for spill over capacity at larger events. It has been strategically located and provisioned with large expanses of glass to take advantage of the connecting views to the outdoor Learning Courtyard, as well as out to the playfields. Based on its intentional placement near both drop offs, it can also support morning pre-school staging, as well as after school cuing. h. The outdoor Learning Courtyard is meant to provide visual and physical connections for the entirety of the campus to the outdoors. In the classroom wing, special extended instruction zones, called FLEX spaces will open directly onto it for easy access from the classrooms. A portion of the overall space willl be dedicated to the early learners and is nestled in aj protective space near their classrooms. Art and Sciencel Labs will have a shared, dedicated patio Special Education classrooms have been located near administrative support teams and the Clinic. They have views ofthe outdoor) Learning Courtyard and as separate entry to ease in supporting specialized transportation needs. Physical education spaces and amenities include indoor gymnasium withrock climbing wall and age-appropriate sports equipment, covered outdoor play, age separated play structures, PE programmed exercise berms, outdoor track, (2x) soccer fields, (2x) kickball / baseball fields with backstops. Additional tables, benches, and covered structures have also been planned and are itemized in the permit sets under current review by the City. k. (1x)2,5001 Ib. capacity hydraulic elevator by Otis will bei installed and inspected  where outdoor instruction can be supported.  by a third party.  6. Mechanical System: The cooling services for the building will be generated by two- air cooled chillers each rated for 175 tons. The chilled water will be pumped to all chilled water coils serving the conditioned spaçes. The heating services for the building will be generated by two-condensing type boilers each rated for 1800 MBH output. The hot water will be pumped to all hot water coils serving the conditioned spaces. Air distribution to the occupied spaces will be provided by a combination of large central station air handling units, fan-coil units and VRF units. Outside air will be pre-treated before being delivered to the occupied spaces. Outside air quantities are sized to comply with code and to maintain appropriate pressures within the conditioned spaces. Separate exhaust systems are provided for Restrooms, dryers and for Kitchen equipment. Roof mounted equipment will consist of air-cooled condensing units (16x), Heat Recovery Unit (lx), Toilet Exhaust Fans (12x), Kitchen Exhaust Fans (3x), Dryer Exhaust Fans (3x), Air Intake Vents (6x) and ReliefVents (4x). Portions of this equipment will be concealed in a sunken equipment well with vertical surrounds that will restrict direct viewing from the ground. All Mechanical  6    equipment will be controlled by an electronic energy management system, and all Mechanical systems are specified to be air balanced and commissioned prior to 7. Electrical System: CenterPoint (CNP) Power Service: a new power service will be brought to the site using the existing CNP power poles and new underground conductors to a new CNP pad- mounted transformer. The new CNP pad-mounted transformer will serve a new 3,000. Amp Main Switchboard (480/277v, 3ph, 4W). The new Main Switchboard will provide power for all lighting, equipment and miscellaneous power requirements in the new building and on the site. All lighting will be new and willl bel LED type fixtures. Indoor lighting will be controlled by daylighting and occupancy sensors as required by code and outdoor lighting will be controlled by energy management schedules. Emergency power for the emergency lighting, fire alarm, security, Information Systems, and other owner selected systems will be provided by one-300 KW natural gas generator. A new fully addressable fire alarm system will serve the new: facility. All systems will be grounded as per the NEC. 8. Plumbing and Fire Protection: All piping, all fixtures and all equipment will be new for the building and for the site related plumbing and fire protection systems. Domestic Cold-Water services will be provided by an underground 3" water line that will serve all fixtures and equipment requiring water. Domestic Hot Water services will be provided by two-condensing low NOX water heaters each rated at 199 CFH and 95% thermal efficiency. Isolation valves and shock arrestors will be provided at all fixture groups and at each piece of equipment. Domestic Cold Water and Hot Water piping will be Type K copper below grade and Type L copper above grade. Sanitary waste and vent piping will be provided for all plumbing fixtures, floor drains and equipment requiring waste services. Floor drains willl have a combination oft trap primers and trap guards. Sanitary waste and vent piping will be Schedule 40 PVC piping where not located in a return air stream and CPVC when located in a return air stream. Storm drainage will be provided for all roofs through primary and overflow roof drains or scuppers. Storm drain piping will be Schedule 40 PVC piping where not located in a return air stream and CPVC when located in a return air stream. The elevator pit will have one-50GPM: submersible sump pump for water removal. A newi medium pressure natural gas service will be routed underground to a new CenterPoint Energy gas meter and regulation station that will reduce the service to low pressure. The low-pressure gas piping will be routed in the building to all water heaters, all cooking equipment and toall dryers. The building will be fully sprinklered in accordance with NFPA. 9. Both new construction and connections into existing buildings to remain will be accomplished using steel framed structure and cold formed metal framed exterior walls with brick veneer. Foundations will be poured on site, with first level floor slab designed as slab on grade construction, with drilled and underreamed piers.  occupancy.  7    10.Safety of staff and all visitors drives the provisioning of adequate parking and paving lighting on the project - inj particular, any areas where pedestrian and vehicular traffic may overlap. The nationally recognized benchmark of ANSI/IES RP-8-21 technical guidelines was used to set the lower limits for foot candles in these areas. All new site (parking) fixtures selected will have the latest energy efficient lamping types, be pole mounted, face into the property at the perimeter, and have downward directing light pollution shields. They will not exceed allowable limits for footcandles as measured at the property edges. There are no plans for landscaping or ambient site lighting. Building wall packs to provide safe navigation to and specific operational use ofe entry points have been provided. These lights follow the exterior outline oft the building and generally are no closer to property edge lines than existing conditions. In most cases - they sit further away from neighbors than the previous campus design. The only portion ofthej project that is of2-story height is the classroom wing facing the western property line. It has been strategically pulled further away from the property line than the existing building and sits approximately 100' away from the fence line, and on average All new Interior lights were specifically selected reduced power draw to comply with current energy code watts/sqft and to meet 2018 IECC energy efficient criteria. They are controlled by occupancy sensors and will "time out" after 20 minutes ofinactivity, causing the lights to turn off automatically if no motion is detected. Further, they can be controlled through the Building Automated System (BAS) remotely. Normal use of the Facility requires after hours custodial maintenance, cleaning and restocking to ensure it is fully operational for the following day. These hours can vary, but protocols are in place for lights to be turned off after the teams have completed their tasks. The District agrees to establish protocols for rooms that have windows facing outwards towards the property lines, to ensure that blinds in such rooms are closed by 9pm every Additional information and proposed hours of operation for exterior and interior 11.SLR (Acoustical Engineer of Record) has modeled the expected sound level at the property line surrounding the MDE School due to the new mechaniçal equipment that is] planned for the replacement project. Our model shows that the averaged predicted sound levels should be equal to or lower than the current mechanical equipment noise levels that we measured on September 8, 2022. Using this information as a basis, we The new mechanical equipment for the MDES campus will be designed to satisfy the criteria of the near peer. jurisdiction of Spring Valley Village Noise Ordinance (cross dated to the time of the PPV building permit submission). The sound levels produced  over 200' away from neighboring residences.  night to help reduce the amount of light that escapes the facility.  lighting is provided in EXHIBITL.  recommend the following noise limits for the future equipment:  8    by the new MDES mechanical equipment when operating at normal steady state conditions should not exceed 55 dBA at the fence line of the adjacent property when measured 5' above the ground. The ambient sound level shall be subtracted from the fence line measurement to derive only the mechanical noise contribution at the fence line. Sound measurements shall ber made with a Typelor Type 2 calibrated sound level meter utilizing the A-weighting scale and the slow meter response as specified by the American National Standards Institute (A.N.S.I. S1.4-1984/85A). Measurements recorded shall bet taken to provide aj proper representation oft the sound being measured. The microphone oft the meter shall be shielded by use ofa windscreen and positioned sO as not to create any unnatural enhancement or diminution of the measured sound.  12.The following Space Program:  a. The SBISD Elementary School Program was tailored to thiss specific application and in alignment with community needs and is planned to serve up to 550 students for the life of the building. The proposed design provides (2x) classrooms in addition to the (22x) currently used int the existing campus. These additional classrooms will provide flexibility to meet any population changes within the current elementary school feeder pattern. All departmental areas were reviewed with SBISD Academic Leadership prior to planning of the new b. This facility was designed to support approved student to teacher ratios and the cascading square foot requirements, as set forth by Texas Educational Agency The Administration area includes the Main Entry, Reception, Admin offices, Records, Counseling and Diagnostic spaces, and support spaces needed to run the day-to-day operations of the campus. It will house the Faculty Lounge, Workroom, and Storage in a centralized area. It hosts the Clinic Area that has separate spaces for al Nurse's office, treatment, restroom, and storage. d. Thel Media Center (Library) is sized to seat up to (3x) classrooms at ai time with additional spacing for drop ins. The circulation desk offers visual command of the area and provides an easy point ofapproach for students needing assistance. Off stage support rooms include a Librarian Work Room/Office, Technology Office, A/V Storage, separatel Literacy Library, and a Virtual/Broadcast Room. In keeping with the District's commitment to digital integration into learning, the resource materials are also available online and the Media Center supports dedicated student computers specific to research and exploration. Music Instruction is facilitated in a dedicated classroom with specialized storage; students use this space on a rotational basis. Art Instruction is  facility.  (TEA) Standards, have been satisfied.  9    facilitated in a dedicated classroom, with al kiln, specialized storage, and access to an outdoor patio; students use this space on a rotational basis. Science Instruction is facilitated though a dedicated classroom / lab space that also has access to an outdoor patio; students use this space on ai rotational basis. An new cafetorium will host meal service as well as provide gathering space for assemblies, special speakers, or live performances. The adjacent full-service kitchen will be used toj prepare meals on site and is accessed directly from the service yard to receive food product deliveries that will be stored in built in The Gymnasium space is being refreshed from an equipment andi interior finish out perspective. It will open internally to the Cafetorium, and externally out h. Grossing factors were allocated during the planning phase to ensure that MEP infrastructure, technology rooms, and circulating spaces were accommodated  refrigeration. /f freezer units.  onto the play fields via the covered play court.  in the final footprint.  13.The following specific use permit requests:  a. Site fencing: In alignment with Spring Branch ISD Design and Construction standards, portions of the property will be secured by fencing. Any fence frontage line along Smithdale drive is proposed to be a black ornamental steel fenceof6-0"height. Access controlled gate openings will allow pedestrian and equipment access. The remainder of the perimeter fencing will abut neighbors along portions of the west, east and north property lines. This project is proposing to enclose the entirety oft the playfields witha6-0"highl black vinyl faced galvanized metal fabric: fence. There arei no gates proposed fort this portion of the fence enclosure. Note, many of the adjacent properties already have existing 8' wood fences along shared property lines with the campus. The school fencing will be installed on the district property. A Fencing Diagram is b. Monument Signage: A new monument sign with a small inset electronic display board is proposed along Smithdale Road at the parent drop off drive/ front entry corner of the site and will be set back a minimum of10'-0" inside ofall property lines. The new sign will be powered and can be controlled by a programmable timer with remote interface capabilities. The lighted portion of the sign will be allowed to scroll messages on, have up to 3 colors, and will remain static for 2 minutes before changing. Operational hours of display may be between thel hours of6:30 am - 9:00 pm, 7 days a week. Materials to match the building exterior have been carefully selected to allow the sign to blend in. The sign will host the school's address in a prominent fashion for first  attached hereto as ExhibitJ.  10    responders, and be visible from both directions of approaching traffic. The proposed sign meets PPV sign ordinance height limits but exceeds allowable square foot size by 17.5 square feet per face. Details are provided in attached  Exhibit H.  Generator: Emergency power for the emergency lighting, fire alarm, security, Information Systems, and other owner selected systems will be provided by one-300KW: natural gas generator. The exterior grade generator is permanently located inside oft the Service Yard and screened from view by a brick surround. The anticipated noise levels ofthe generator havel been included in thej projected equipment analysis provided by the Acoustical Engineer; it will be tested post installation and commissioning to ensure it falls within projected tolerances. Acoustical modeling shows that City of Piney Point Village Noise Ordinance d. Roof Top Equipment: Roof mounted equipment will consist of air-cooled condensing units (16), Heat Recovery Unit (1), Toilet Exhaust Fans (12), Kitchen Exhaust Fans (3), Dryer Exhaust Fans (3), Air Intake Vents (6) and Relief Vents (4). Portions of this equipment will be concealed in a sunken equipment well withy vertical surrounds that will restrict direct viewing from the ground. These units are typical of commercial grade design and placement and Decking: Pervious decking constructed within the outdoor learning courtyard, provided that any decking in the interior courtyard should be categorized as C Outdoor Classroom: Open air outdoor classroom structure located within the g. Playground Equipment and Shade Structures: Playground equipment and shade structures located within the playfield area, not to exceed 35 feet in h. Drivewayssidewals: All driveways and sidewalks, including paved walking paths, shall comply with the Plans and Detailed Scope of Work attached as  criteria are met.  are appropriate selections based on project typology.  pervious cover.  outdoor learning courtyard.  height.  exhibits to this Ordinance.  Section 3. Nonmaterial Amendments to the Specific Use Permit. City staff is authorized to consider a minor, nonmaterial change to the Memorial Drive Elementary School Plans, Improvements or other conditions provided herein if such proposed change is considered minor and non-substantive, and if such proposed change has no adverse effect or impact on any adjacent property owner. City staff will require an engineer, architect, or other qualified expert, on behalf of the Memorial Drive Elementary School, to provide written confirmation, with evidence if applicable, that the proposed change satisfies the two-part test provided for in this  11    Section. IfCity staff determines that the proposed change does satisfy the aforementioned test, then aj permit may bei issued for such change; provided, however, if City staff determines that the proposed change does not satisfy the test, then Memorial Drive Elementary School will be required to apply for another Specific Use Permit to obtain permission to proceed with the proposed change.  Requested Administrative Changes must not:  Violate any other current City Ordinance, except non-substantive changes to those Exceed any maximum noise level requirements contained in the original SUP, as Exceed drainage calculations, other than those approved by the City Engineer; Exceed the approved design square-footage by more than 2% of that approved in the original SUP, as long as additional square-footage does not exceed impervious Make any changes to the stated height(s) of the approved building(s); Make any changes to the stated height and type of fencing approved in the original Violate the City's Tree Ordinance, or any tree allotments specified in the original SUP; Make any changes to signage specifically granted in the SUP that is within 1001 feet of the front property line, or add any permanent signage that is within 100 feet of the front For purposes oft this Section, City staffi includes the City Administrator, Building Official, City Engineer, City Attorney, and the Mayor. Any administratively permitted changes will be plaçed on the next regular City Council agenda under City Administrator's report as an  ordinances granted specific waivers from in the original SUP;  measured at the affected property line(s);  coverage requirements;  SUP;  property line.  informational item sO that the public is informed ofs such change.  Section 4. Any person who intentionally, knowingly, recklessly, or with criminal negligence violates any provision ofthis Ordinance shall be deemed guilty ofa misdemeanor and, upon conviction, shall be fined in an amount not to exceed $2,000.00 per offense. No penalty shall be greater or less than the penalty provided for the same or similar offense under the laws of the  State of Texas. Each day ofany violation shall constitute a separate offense.  Section 5. In the event any clause, phrase, provision, sentence, or part of this Ordinance or the application of the same to any person or circumstances shall for any reason be adjudged invalid or held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or invalidate this Ordinance as a whole or any part or provision hereof other than the part declared to be invalid or unconstitutional; and the City Council of the City of Piney Point Village, Texas, declares that it would have passed each and every part of the same notwithstanding the omission ofany such part thus declared tol be invalid or unconstitutional, whether there be one or more parts. Section 6. All ordinances or parts of ordinances inconsistent ori in conflict herewith, are, to  the extent ofsuch inconsistency or conflict, hereby repealed.  PASSED, APPROVED, AND ADOPTED this 28 day of November  2022.  12    - Mark Kobelan Mayor  -  ATTEST: Robert  Rlb 24 Pennington    City Administrator/City: Secretary  13    Exhibit A  Ins support oft this Special Use Permit request, the following written Scope of Work document is  hereby incorporated by attachment.  14    Exhibit! B  MEMORIAL DRIVE ELEMENTARY ESTIMATED PROJECT SCHEDULE  PROJECT ENGAGEMENT & DESIGN PROJECT KICKOFF FACT FINDING PHASE DESIGN PHASE WITH CONCURRENT PAT MELTINGS DOCUMENTATION PHASE PROCUREMENT WITH CONCURRENT PERMIITING DEMOLITION & CONSTRUCTION CAMPUS MOVES OFF-SITC CAMPUS MAKE READY+ DEMOLITION CONSTRUCTION CAMPUS MOVE IN+ ACTIVATION OPEN FOR CLASSES  OCTOBER 2021 3MONTHS 6MONTHS 4MONTHS 3MONTHS  JANUARY 2023 2-3 MONTHS 18-20 MONTHS 2MONTHS AUGUST2024  15    Exhibit C-K consideration:  Ins support oft this Special Use Permit request, the following plans and diagrams are submitted for  EXHIBIT C-S SITE PLAN I Existing EXHIBIT: D - SITE PLANIE Proposed EXHIBIT E-] FLOOR PLANILevel 1 EXHIBIT F-E FLOOR PLAN |Level 2 EXHIBIT G- TREE DISPOSITION PLAN EXHIBIT H-1 MONUMENT SIGN I Plan and Details EXHIBITI-F ROOF TOP EQUIPMENT PLAN EXHIBITJ - FENCING DIAGRAM EXHIBIT K TRAFFIC FLOW MANAGEMENT PLAN  16    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on approval of the Council Meeting  Minutes.  Agenda Item: 3 Informational Summary  The following is the draft ofi minutes from the following council meetings. a) Regular Session Meeting Minutes held on April 15, 2024. b) Special Session Meeting Minutes held on May 14, 2024. c) Special Session Meeting Minutes held on May 20, 2024.  Recommendation and May 20, 2024.  Staff recommends approving minutes from the council meeting on April 15, 2024, May 14, 2024,    MINUTES OF A CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, APRIL 15, 2024, 6:00  P.M. AT ECCLESIA CHURCH, 325 PINEY POINT ROAD, PINEY POINT VILLAGE, TEXAS.  Councilmembers Present: Mayor Mark Kobelan, Michaell Herminghaus, Dale Dodds, Joel Bender, and  Aliza Dutt.  Councilmembers Virtual:. Jonathan Curth (via phone).  City Representatives Present: Bobby Pennington, City Administrator; David Olson, City Attorney; Solace Southwick, Police Commissioner; James Huguenard, Police Commissioner; Eric. Jones, Police Commander; Henry Kollenberg, Fire Commissioner; Howard Miller, Fire Chief; Joe Moore, City  Engineer; Annette Arriaga, Building Official.  I.  Call To Order  At 6:00 p.m., Mayor Kobelan declared a quorum and called the meeting to order. Council ledi the Pledge of Allegiance to the United States of America Flag.  II. III.  Citizens Wishing to Address Council There were no comments from the public.  NEWI BUSINESS  1. Consideration and possible action on the Memorial Villages Police Department Monthly Report: a.) Update on activities, b.) MVPD 2023 Review of Services and FY23 Budget Equitable Funding Review, c.) MVPD Budget Amendment to reclassify fiscal year 2023 budget line items, providing a surplus of In March, the MVPD responded to and handled 1,440 calls and incidents for Piney Point Village alone. Additionally, 1,027 house watch checks were conducted, and 286 citations, with 191 Thel MVPD presented the 2023 Review of Services and FY23 Budget Equitable Funding Review. The data supports a recommendation that funding continue to remain equal at 33.3% per village. The MVPD proposed moving $48,600 between operating accounts in the fiscal year 2023 budget The department presented a draft ordinance for the council to review regarding policy Councilmember Herminghaus moved to approve the MVPD budget amendment line item reclass  $48,600. d.) E-Bicycles (ORD 2024.04).  warnings, were issued during this period.  without affecting the net budget. recommendations for e-bike regulations. as presented. The motion was seconded by Bender.  AYES: Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  2. Consideration and possible action on the Village Fire Department Monthly Report: a.) Update on  activities, b.) VFD Regular Agenda (03/27/24).  In March, VFD responded to 208 calls and incidents across all the villages ini the service area, with an average response time of 4 minutes and 38 seconds. Out of these 208 calls, 36 were related to Chief Miller and Commissioner Kollenberg provided updates on the department's operations and  Piney Point and had an average response time of 4 minutes and 47 seconds.  activities.  Not further action was taken.    3. Consideration and possible action on the monthly report presented by the Mayor.  The mayor gave an update on Greenbay.  The mayor delivered farewell remarks and expressed gratitude fori the communityssupport  during his tenure.  4. Consideration and possible action on the City Administrator's Monthly Report, including but not limited toa a) Financial Related Items (Financial Report = March 2024, Property' Tax Report, Investment Report, Disbursements); b) Update on Current Specific Use Permit Projects; c) Arbor Day Foundation - 2023  Recognition.  The Council discussed the additional fees and time associated with SFEC SUP.  Cary Moran was recognized for her efforts in establishing the city as a member of Tree City USAi in Councilmember Bender moved to approve the Quarterly Investment Report ending March 31,  2023.  2024, as presented. The motion was seconded by Dodds. AYES: Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  Councilmember Bender movedi to approve disbursements as presented. The motion was seconded  by Herminghaus. o AYES: Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  5. Consideration and possible action on Spring Branch Independent School District's request for additional accessory: structures at the new Memorial Drive Elementary, specifically twot flagpoles.  Councilmember Bender motioned to approve the measure as it was deemed minor and nonsubstantive to the requirements of the Specific Use Permit. The motion was seconded by  Dodds.  AYES: Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  6. Consideration and possible action on Spring Branch Independent School District'srequest for additional  but limited work hours on the interior construction of Memorial Drive Elementary. too complete the project before August 15, when students return. oft the requested change through a public hearing scheduled for May 28th.  The Council discussed SBISD's request to extend work hours beyond Section 3 of the current SUP The Council requestedt that SBISDI notify neighborsabout extended hours and provide public notice  Not formal action wast taken.  7. Consideration and possible action on authorizing HDR to negotiate a change order for additional point  repairs in the Williamsburg Drainage Improvements Project.  Achange order is recommended to fund concrete point repairs on North or South Country Squire to address areas where the pavement holds standing water. HDR's priority is a two-panel Councilmember Dodds motioned to authorize HDR to negotiate a change order not to exceed $42,000 for additional point repairs in the Williamsburg Drainage Improvements Project. The  replacement on North Country Squire. motion was seconded by Bender.    AYES: Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  8. Consideration and possible action on the signage of the four school zones within the city, including  flashing beacons.  J.M Moore estimates that the probable construction cost for all four school zones is $136,000. The flashing beacons can be procured through HGAC: as a possible cost alternative. J.M Moore discussed the current school zone configurations and possible adjustments. Discussion continued on drafting the school zone ordinance. Staff is to negotiate potential change order options for signage available under the HGAC quote and present these options at the May meeting. Not formal action was taken.  9. Consideration and possible action on the Engineer's Report.  The discussion included the light additions at SFEC, which violate the SUP and the Smithdale  Estates Bypass intake structure. Not formal action was taken.  10. Consideration and possible action on approval of the Regular Session Meeting Minutes held on March  25,2024.  Councilmember Herminghaus moved to approve the meeting minutes from March 25, 2024, as  presented. The motion was seconded by Bender.  AYES:H Herminghaus, Dodds, Bender, and Dutt.  NAYS: None. The motion carried.  11. Discuss and consider possible action on any future agenda items, meeting dates, and similar matters.  There are four meetings scheduled in May: o An engineering meeting on May 8th, o A  beautification meeting on May 13th, and  Aspecial council meeting TBD with a tentative date of Tuesday, May 14, for Election  Certification, and o A regular council meeting on  Tuesday, May 28th.  May 27th is a City Holiday in observance of Memorial Day. EXECUTIVE SESSION UNDER TEXAS GOVERNMENT CODE Section 551.072, Real Estate Property. Section 551.074.  IV.  12. The City Council executive meeting pursuant to the provision of Chapter 551, Texas Government Code, ina accordance with the authority contained in Section 551.071, Consultation with City Attorney and The council convened into an executive session, and Councilmember Curth ended the phone  connection at 7:36 p.m.  The council reconvened into the regular public meeting at 7:47 p.m.  13. Consideration and possible action on items discussed in the Executive Session.  Councilmember Bender moved to approve the 7660 Woodway lease agreement that extends the  lease to February 28, 2033. The motion was seconded by Dodds. AYES: Herminghaus, Dodds, Bender, and Dutt.    NAYS: None. Ther motion carried.  No other formal action was taken from the Executive Session.  V.  ADIOURNMENT 14. Adjourn.  Councilmember Bender made a motion for adjournment, seconded by Councilmember  Herminghaus.  Mayor Kobelan adjourned the meeting at 7:48 p.m.  PASSED AND APPROVED this 28th day of May 2024.  Aliza Dutt Mayor  Robert Pennington City Administrator, /City Secretary    MINUTESOFACITY OFPINEYI POINTVILLAGE: SPECIAL COUNCIL MEETING TUESDAY,MAY14,2024,6:00  P.M. ATECCLESIA CHURCH, 3251 PINEY POINTI ROAD,PINEY POINT VILLAGE, TEXAS.  Councilmembers Present: Mark Kobelan (Incumbent-Mayor), Aliza Dutt (Mayor-Elect), Michael Herminghaus, Dale Dodds, Joel Bender, Jonathan Curth, and Margaret Rohde (Council-Elect). City Representatives Present: Bobby Pennington, City Administrator; David Olson, City Attorney; James Huguenard, Police Commissioner; Solace Southwick, Police Commissioner; Ray Shultz, Police Chief; Henry Kollenberg, Fire Commissioner; Howard Miller, Fire Chief; Gracie Moylan, Engineer Representative; Annette Arriaga, Building Official Director; Michelle Yi, Finance Director.  C CallToOrder  At6 6:10 p.m., Mayor Kobelan declared a quorum and called the meeting to order. Council led thel Pledge of Allegiance to the United States of America Flag.  II. Pledge of Allegiance  III. Citizens' Wishingto Address Council  No one requested to address the Council.  1. Consideration and possible action to consider Resolution No. 2024.05, a resolution and order of the City Council of the City of Piney Point Village, Texas, canvassing the returns and declaring the results of the May 4, 2024, General Election for the purpose of electing City Council Alderman  Position 3, City Council Alderman Position 4, and Mayor.  The City received the official results on May 13, 2024. The official results, which are the canvassed returns, show Aliza Dutt as Mayor, Joel Bender as Position 3, and Margaret Councimember Herminghaus moved to approve a resolution (RES. 2024.05) and confirm the order canvassing the returns and declaring the results of the May 4, 2024, General Election for the purpose of electing City Council Alderman Position 3, City Council - Alderman  Rohde as Position 4.  Position 4, and Mayor. Bender Seconded the motion. AYES: Herminghaus, Dodds, Bender, Dutt, and Curth.  NAYS: None. The motion carried.  2. Administer the oath of office for the City Mayor, City Council Alderman Position 3, and City  Council Alderman Position 4.  The honorable Judge Klevenhagen administered the oaths of office to Aliza Dutt as City Mayor, Joel A. Bender as Alderman Position 3, and Margaret Rohde as Alderman Position 4.  The newly elected officials assumed their positions after taking the oath.  3. Consideration and possible action to consider Resolution No. 2024.05-A, to formally acknowledge  the outgoing mayor's service and contributions to the community.  Councimember Herminghaus moved to approve a resolution (RES. 2024.05-A) to formally acknowledge the outgoing mayor's service and contributions to the community. Bender  seconded the motion. NAYS: None. The motion carried.  AYES: Herminghaus, Dodds, Bender, Rohde, and Curth.  4. Consideration and possible action regarding Resolution No. 2024.05-B, the selection of Mayor Pro  Tempore.  Councimember Dodds moved to approve a resolution (RES. 2024.05-B) the selection of  Mayor Pro Tem. Herminghaus seconded the motion. o AYES: Herminghaus, Dodds, Bender, Rohde, and Curth.  NAYS: None. The motion carried.    5. Consideration and possible action regarding Resolution No. 2024.05-C, the appointment to the  Planning and Zoning Commission, and recommendation of a Chairperson.  The Council discussed the need to fill the three vacant Planning and Zoning Commission positions. It was recommended by the Council that the appointment action be included on the agenda for the next council meeting for thorough consideration on the three vacancies. Councimember Dodds moved to approve a resolution (RES. 2024.05-C), the recommendation of Don Jones as the chairperson of Planning and Zoning. Bender  The Council also discussed the recommendation of the chairperson.  seconded the motion. NAYS: None. The motion carried.  AYES: Herminghaus, Dodds, Bender, Rohde, and Curth.  6. Consideration and possible action regarding school zones and planned purchase and placement  of school zone signage and flashing beacons.  Discussion was held regarding the beacon connectivity and disposal of existing signage. CTC Option A is priced at $125,597. CTC Option B is a quote without connectivity at $108,317, and Option C involves the removal and disposal of all existing signage at SBISD needs more time to review MDE zone limits. The current zone is very broad, and Engineering proposes a condensed zone and we are requesting their official opinion. Councimember Rohde proposed approving "Option A," which is priced at $125,597.00. The motion includes a contingency of an additional $40,000 for potential beacon and signage additions. The motion further includes that HDR return with three bids for the removal of existing signage and negotiate with the HGAC vendor for the final amount. The motion was  $32,200.  seconded by Bender. NAYS: None. The motion carried.  AYES: Herminghaus, Dodds, Bender, Rohde, and Curth.  7. Consideration and possible action on any future agenda items, meeting dates, and similar matters.  It was noted that Monday, May 27, is a city holiday, and the Regular Council Meeting is  scheduled for Tuesday, May 28, as adjusted for Memorial Day.  8. Executive Session.  There was no call for an executive session. There was no executive session.  9. Consideration and possible action on items discussed in the Executive Session  Adjournment.  Councimember Bender made a motion for adjournment, seconded by Councimember  Dodds.  Mayor Dutt adjourned the meeting at 6:44 p.m.  PASSED AND APPROVED this 28th day of May 2024.  Aliza Dutt Mayor  Robert Pennington City Administrator/Cily Secretary    MINUTES OF A CITY OF PINEY POINT VILLAGE SPECIAL COUNCIL MEETING TUESDAY, MAY 20, 2024, 4:00 P.M. AT ECCLESIA CHURCH, 325 PINEY POINT ROAD, PINEY POINT VILLAGE, TEXAS.  Councilmembers Present: Aliza Dutt, Michael Herminghaus, Dale Dodds, Joel Bender, Jonathan  Curth, and Margaret Rohde. Councilmembers Absent: Dale Dodds. Attorney; Ray Shultz, Police Chief.  City Representatives Present: Bobby Pennington, City Administrator; David Olson (Phone), City  CallToOrder  At4 4:02 p.m., Aliza Dutt declared a quorum and called the meeting to order. Council led thel Pledge of Allegiance to the United States of America Flag.  II. Pledge of Allegiance  III. Citizens Wishingto Address Council  No one requested to address the Council.  1. Consideration and possible action on extending the disaster declaration declared on May 17, 2024.  Councilmember Herminghaus motioned to extend the disaster declaration for seven days.  Councimember Bender seconded the motion. AYES: Herminghaus, Bender, Rohde, and Curth.  NAYS: None. The motion carried.  2. Consideration and possible action on extending the temporary curfew order declared on  May 17,2024.  Councimember Bender motioned to terminate the temporary curfew order effective May 20,  2024. Councimember Herminghaus seconded the motion. AYES: Herminghaus, Bender, Rohde, and Curth.  NAYS: None. The motion carried.  3. Consideration and possible action on debris removal.  The administration has provided information regarding the expected debris removal process inH Harris County Precinct 3. Additionally, there has been discussion about establishing a The Council discussed long-term improvements to the local grid system and the inspection  staging facility where residents can properly dispose of storm debris.  oft trees within the utility easement. Not further action was taken.  4. Discuss and consider possible action on any future agenda items, meeting dates, and similar  matters.  The next meeting is the regular Council Meeting scheduled for May 28.  5. Executive Session.  There was no call for an executive session. There was no executive session.  6. Consideration and possible action on items discussed in the Executive Session  Adjournment.  Councilmember Bender made a motion for adjournment, seconded by Councilmember  Rohde.  Mayor Dutt adjourned the meeting at 4:50 p.m.    PASSED AND APPROVED this 28th day of May 2024.  Aliza Dutt Mayor  Robert Pennington City Administrator/Clty Secretary    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Presentation by BrooksWatson & Co. ofFiscal Year 2023 Financial  Audit and consider acceptance as presented.  Agenda Item: 4 Summary:  As required by State Statute, Chapter 103, an independent audit ofthe City's accounts and records has been made by the certified public accounting firm of BrooksWatson & Co., PLLC, for the year ending December 31, 2023. The annual financial statement, including the auditor's opinion, ist to be filed with the office of the City Secretary within 180 days after the last day oft the City's fiscal  year. Conclusion:  The audited financial statements and annual financial report are hereby presented to the Mayor  and City Council for the year ending December 31, 2023.  Recommendation:  Accept the City's Fiscal Year 2023 Annual Financial Report including the Federal Singal Audit  prepared by the accounting firm of] BrooksWatson & Co., PLLC.  Attachment(s):  Piney Point Village 2023ACF(draf) Federal. Single Audit Report (draft)    DRAFT  ANNUAL FINANCIAL REPORT  of the  City of Piney Point Village, Texas  For the Year Ended December 31, 2023    DRAFT  (This page intentionally left blank.)    DRAFT  City of Piney Point Village, Texas  TABLE OF CONTENTS December 31, 2023  INANCIALSECTION Independent Auditor's. Report Management's Discussion and Analysis Basic Financial Statements  1 5  Government-Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements  18 21 22 23 24 25 27  Balance Sheet - Governmental Funds Governmental Funds Governmental Funds of Activities  Reconciliation of the Balance Sheet to the Statement of Net Position- Statement of Revenues, Expenditures, and Changes in] Fund Balance- Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement  Notes to the Financial Statements  REOUIRED SUPPLEMENTARYINFORMATION  Schedule of Revenues, Expenditures, and Changes in Fund Balances- Schedule of Changes in Net Pension Liability and Related Ratios Schedule of Employer Contributions to Pension Plan Schedule of OPEB Liability and Related Ratios  Budget and Actual General Fund  59 60 61 63    DRAFT  (This pagei intentionally left blank.)    DRAFT  BW&C  BROOKSWATSON & CO. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENTAUDITORS REPORT  To the Honorable Mayor and Members of the City Council City of Piney Point Village, Texas: Report on the Financial Statements  Opinions  Wehave audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Piney Point Village, Texas (the "City"), as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of City of Piney Point Village, Texas, as of December 31, 2023, and the respective changes in financial position for the year then ended in accordance with accounting  of contents.  principles generally accepted in thel United States of America.  Basis of Opinion  We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are: further described in the Auditor's Responsibilities for the. Audit of the Financial Statements section of our report. We are: required tol bei independent of the City of Piney Point Village, Texas and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. Wel believe that the audit evidence we. have obtained is  sufficient and appropriate to provide al basis for our audit opinions. Responsibilities of Management, for the Financial Statements  The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal cont trol relevant to the  14950 Heathrow Forest Pkwy I Suite 530 I Houston, TX 77032 I Tel: 281.907.8788 IE Fax: 888.875.0587 I "wBoaksasencfAcom  1    DRAFT  preparation and fair presentation of financial statements that are free from material misstatement, In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for one year after the date that the financial statements are  whether due to fraud or error.  issued.  Auditor's Responsibility, for the Audit oft the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and toi issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAASwill always detect a material misstatement whenitexists. Thei risk of not detectingamaterial misstatement resulting from fraud isl higher than for one resulting from error, as fraud mayinvolve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence thej judgment madel by ai reasonable user based ont thei financial  statements.  Inj performing an audit in accordance with GAAS, we:  Exercise professional judgment andi maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate: in the circumstances, but noti for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going  disclosures in the financial statements.  ise expressed.  presentation of the financial statements. concern for a reasonable period of time.  We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal  control-related matters that we identified during the audit.  2    DRAFT  Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the general fund budgetary comparison information, the schedule of changes in net pension liability and related ratios, the schedule of employer contributions to pension plan, and schedule of changes in the other postemployment benefits liability and related ratios, be presented to supplement the basic financial statements. Such information, although not aj part of thel basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing thel basic financial statementsi in an appropriateoperational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing theinformation: for consistency Wihmangememfanepanses too ourinquiries, thebasic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We donot express an opinion or provide any assurance on thei information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide  any assurance.  Other Reporting Required by Government Auditing Standards  In accordance with Government Auditing Standards, we have also issued our report dated May 22, 2024 on our consideration oft the City'sir internal control over financial reporting and on our tests ofi its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is solely 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 the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and  compliance.  signature added upon finalization and issuance  BrooksWatson & Co., PLLC Certified Public Accountants Houston, Texas  3    DRAFT  (This pageintentionally left blank.)  4    DRAFT  MANAGEMENTS DISCUSSION  AND. ANALYSIS  5    DRAFT  (This pagei intentionally left blank.)  6    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSION. AND. ANALYSIS (MD&A)  December 31, 2023  As management of the City of Piney Point Village, Texas (the "City"), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the  fiscal year ended December 31, 2023. Financial Highlights  The City's total combined net position is $38,766,232 at December 31, 2023. Of this, $5,791,655 (unrestricted net position) may be used to meet the City's ongoingo obligations to its citizens and At the close of the current fiscal year, the City's governmental funds reported combined fund As of the end of the year, the unassigned fund balance of the general fund was $5,594,228 or The City had an overall increase in net position of $2,004,604. The majority of the City's net  creditors.  balances of $5,873,327, an increase of $242,885. 60% of total general fund expenditures.  position is invested in capital assets and restricted for specific purposes.  Overview of the Financial Statements  The discussion and analysis provided here are intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements consist of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail to support the  basic financial statements themselves. Goyernment-Wide Statements  The govermment-ide financial statements are designed to provide readers with a broad overview of the The statement of net position presents information on all of the City's assets, liabilities, and deferred inflows/outtlows with the difference 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 is improving or deteriorating. Other non-financial factors, such as the City's property tax base and the condition of the City'sir infrastructure, need tol be considered in order to assess the overall health of the City. 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 rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses  City's finances, in a manner similar to aj private-sector business.  7    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  are reported for some items that will only result in cash flows in future fiscal periods (e.g. uncollected Both of the government-wide financial statements distinguish functions of the City 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 include general government, public safety, public  taxes and earned but unused vacation leave).  works, culture and recreation, and community development.  FUND FINANCIAL STATEMENTS  Funds may be considered as operating companies of the parent corporation, which is the City of Piney Point Village. They are usually segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements.  The only category of City funds is governmental.  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 year. Such information 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 The City of Piney Point Village, Texas maintains four 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. Funds consist of major funds general fund and debt service fund as well as nonmajor funds capital projects fund and special revenue. fund. The City adopts an annual appropriated budget for its general fund and debt service fund. A budgetary comparison schedule has been provided to demonstrate compliance with the general fund  may be useful in evaluating the City'snear-term financing requirements.  comparison between governmental funds and governmental activities.  budget.  8    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  Notes tol Financial Statements  The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The: notes  are thel last section of thel basic financial statements.  Other Information  In addition to the basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The RSI that GASB Statement No. 34 requires includes a budgetary comparison schedule for the general fund and schedule of funding progress for Texas Municipal Retirement System. The RSI can be found after thel basic financial statements.  GOVEKNMENT-WIDE FINANCIAL ANALYSIS  As noted previously, net position may serve over time as a useful indicator of the City's financial position. For the City, assets exceeded liabilities by $38,766,232 as of December 31, 2023, in the primary The largest portion of the City's net position, $32,696,663, reflects its investments in capital assets (e.g, land, infrastructure, and streets), less any debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are: not available for future spending. Although the City'si investment in its capital assets is reported net of related debt, its should be noted that the resources needed to repay this debt must be provided from other sources,  government.  since the assets themselves cannot be used to liquidate these liabilities.  9    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  Statement of Net Position:  The following table reflects the condensed Statement of Net Position:  Governmental Activities 2023 $ 14,421,523 $ 14,571,001 35,591,439 50,012,962  2022  Current and other assets Long-term assets Total Assets Deferred Outflows ofResources Other liabilities Long-term liabilities TotalLiabilities Deferred Inflows ofl Resources Net Position: Net investment: in capitalassets Restricted Unrestricted  34,829,092 49,400,093  109,363 1,529,614 1,948,617 3,478,231 7,877,862  37,124 2,295,788 2,860,108 5,155,896 7,519,693  32,696,663 277,914 5,791,655  30,232,245 1,078,754 5,450,629  Totall Net Position $ 38,766,232 $ 36,761,628  10    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  Statement of Activities:  The following table provides a summary oft the City's changes ini net position:  Governmental Activities 2023  2022  Revenues Program revenues: Charges for services Grants and contributions General revenues: Property taxes Sales taxes Franchise andl local taxes Investment income Other revenues Expenses General government Police Fire Sanitation Municipal court Publicworks Interest and fiscal charges Totall Expenses Change in Net Position Beginning Net Position  $ 1,190,337 $ 989,843 309,000 7,449,921 510,017 392,353 449,773 172,044  724,874 6,997,533 410,160 388,233 111,669 523,964  Total Revenues 10,473,445 10,146,276  1,538,303 2,254,593 1,969,287 559,622 29,382 2,085,229 32,425 8,468,841 2,004,604 36,761,628 34,085,110  1,448,022 2,119,750 1,698,980 536,200 19,321 1,586,124 61,361 7,469,758 2,676,518  Ending Net Position $ 38,766,232 $ 36,761,628  11    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  Graphic presentations of selected data from the summary tables are displayed below to assist in the  analysis of the City's activities.  Governmental Activities - Revenues  Sales taxes 5%  Property taxes 71%  Franchise and. local taxes 4%  Grants and contributions 3%  Investmentincome Other revenues 4% 2%  Charges for services 11%  For the year ended December 31, 2023, revenues from governmental activities totaled $10,473,445. Property tax is the City's largest revenue source at $7,449,921. Charges for services increased $200,494 or 20%, which is primarily a result of additional permit fees during the year compared to last. Grants and contributions decreased $415,874 or 135% due to some nonrecurring contributions received in the previous year from the American Rescue Plan and from Harris County. Property taxes increased by $452,388 or 6% due to the increase in appraisal values. Sales taxes increased $99,857 or 24% due to added online sales. In addition, investment income increased $338,104 primarily due to higher interest rates caused by changing market conditions and change in interest bearing account balances. Other revenues decreased by $351,920 primarily due toi nonrecurring reimbursements and recoveries received in the previous current year. All other revenues were relatively consistent with the previous year.  12    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  This graph shows the governmental function expenses of the City:  Governmental Activities -1 Expenses  Fire 23%  Sanitation 7%  Police 27%  Public works 25%  General government 18%  For the year ended December 31, 2023, expenses for governmental activities totaled $8,468,841. This represents an increase of $999,083 from the prior year. The City's largest functional expense is police in the amount of $2,254,593, which increased by $134,843 or 6% from the previous year. The increase is primarily due to an increase in personnel costs and purchase of needed equipment at the Memorial Village Police Department during the current year. General government expenses increased $90,281 or 6%] primarily due to the a combination of change in city personnel, a rise inj professional costs, and non- recurring information and technology services. Fire expenses increased by $270,307 or 16% primarily due to added personnel costs and related equipment purchases. Municipal court expenses increased $10,061 due to additional court dates and higher utilization of judge services during the year. Public workse expenses increased by $499,105 or 31% primarily due to an increase ini non-capital related repairs and maintenance costs throughout the City in the current year. Interest and fiscal charges decreased by $28,936 or 47%, consistent with the debt service terms of preexisting long term debt. All other expenses  remained relatively stable when compared to the previous year. FINANCIAL. ANALYSIS OF THE CITY'S FUNDS  As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related Governmental Funds - The focus of the City's governmental funds is to provide information of near- term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of As of the end of the year the general fund reflected a total unassigned fund balance of $5,594,228. The general fund increased by $1,006,649 primarily due to revenues exceeded the budgeted revenues and  legal requirements.  the City's net resources available for spending at the end of the year.  capital expenditures staying below budget.  13    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  The debt service fund reflected ai total balance of $197,293, an increase of $80,298. The change was due There was an increase in governmental fund balance of $242,885 from the prior year. The change is primarily attributable to a conservative budget, as expenditures stayed under budget and revenues exceeding budgeted expectations. The total of all governmental funds reflected a total fund balance of $5,873,327. Of this, $80,621 is restricted for municipal court and $197,293 is restricted for debt service.  to revenues exceeding the cost of service debt.  GENERAL FUND BUDGETARY HIGHLIGHTS  There was a total positive budget variance of $2,809,551 in the general fund. This is a combination of a positive revenue variance of $1,197,666 and a positive expenditures variance of $764,466. Expenditures exceeded appropriations for general government by $16,837, fire by $519, sanitation by $9,517 and  public works by $95,867. CAPITAL ASSETS  As of the end of the year, the City's governmental activities funds had invested $35,591,439 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included with the Major capital asset events during the current year include the additions of construction in progress over road and drainage construction totaling $1,943,898, $115,289 in infrastructure, and $10,749 in equipment. More detailed information about the City's capital assets is presented in note IV. Ct to the  governmental capital assets as required by GASB Statement No. 34.  financial statements. LONG-TERM DEBT  At the end of the current year, the City had total bonds outstanding of $2,520,000 and lease balance of $114,2562. During the year, the City made principal payments totaling $906,386. More detailed information about the City's long-term liabilities is presented in note IV. D. to the financial statements.  ECONOMIC: FACTORS AND NEXT YEAR'S BUDGET  While the City is an entirely residential community, it has continued to maintain new growth as an attractive destination for Houston-based families. The City's appraised values continue to grow and The City adopted a budget similar to last year's budget for 2024, retaining the same tax rate with no increases. Since the City's largest revenue source is] property taxes, iti isi important to: note that the City's collection rate is near 100%. The City's 2024 budget will continue to provide necessary services. Long-  this has allowed the City to retain its 2023 tax rate: for 2024.  14    DRAFT  City of Piney Point Village, Texas MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  term funds, including new debt funds that will be used to continue improving drainage and  maintaining streets while holding tax rates level.  CONTACTING THE CITY'S FINANCIAL MANAGEMENT  This financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's finances. Questions concerning this report or requests for additional financial information should be directed to the City Finance Director, City of Piney Point Village, 7676  Woodway, Suite 300, Houston, Texas 77063.  15    DRAFT  (This page intentionally left blank.)  16    DRAFT  FINANCIAL STATEMENTS  17    DRAFT  City of Piney Point Village, Texas STATEMENT OFNET POSITION (Page 1of2)  December 31, 2023  Primary Government Governmental Activities $ 8,926,502 5,493,836 1,185 14,421,523 1,799,910 33,791,529 35,591,439 50,012,962 105,583 3,780 109,363  Assets Current assets: Cash and cash equivalents Receivables, net Prepaid item Capital assets: Non-depreciable Net depreciable capital assets  Total Current Assets  Total Noncurrent Assets  Total Assets  Deferred Outflows of Resources Deferred outflows pension Deferred outflows-OPEB  Total Deferred Outflows of] Resources $  18    DRAFT  City of Piney Point Village, Texas STATEMENT OFNET POSITION (Page 2 of2)  December 31, 2023  Liabilities Current liabilities: Accounts payable and accrued liabilities Customer deposits Accrued interest payable Unearned revenues  $  294,204 227,485 28,556 22,702 22,411 934,256 1,529,614 2,490 1,826,024 87,823 32,280 1,948,617 3,478,231 6,285 10,345 7,861,232 7,877,862 32,696,663 80,621 197,293 5,791,655  Compensated absences due within one year Long-term debt due within one year Noncurrent liabilities: Net pension liability OPEBI liability  Total Current Liabilities  Compensated absences duei in more than one year Long-term debt due in more than one year  Total Noncurrent Liabilities  Total Liabilities  Deferred Inflows of Resources Deferred inflows pension Deferred inflows OPEB Unavailable revenue- property taxes  Total Deferred Inflows of Resources  Netl Position Neti investment in capital assets Restricted for: Municipal court Debt service Unrestricted  Total Net Position $ 38,766,232  See Notes tol Financial Statements.  19    DRAFT  (This page intentionally left blank.)  20    DRAFT  City of Piney Point Village, Texas  STATEMENT OFA ACTIVITIES For the Year Ended December 31, 2023  Net (Expense) Revenue and Changes in Net Position Primary Government Activities  Program Revenues Charges for Services  Operating Contributions  Grantsa and Governmental  Functions/Programs Primary Government Governmental Activities General government Police Fire Sanitation Municipal court Public works Interest and fiscal charges  Expenses  $ 1,538,303 $ 2,254,593 1,969,287 559,622 29,382 2,085,229 32,425 8,468,841  $  173,000 $ (1,365,303)  (2,254,593) (1,969,287) (559,622) 107,296 (895,570) (32,425) (6,969,504)  136,678 1,053,659 1,190,337 Taxes Property taxes Sales taxes Franchise and local taxes Investment income Other revenues  136,000 309,000  Total Governmental Activities  General Revenues:  7,449,921 510,017 392,353 449,773 172,044 8,974,108 2,004,604 36,761,628  Total General Revenues Change in Net Position  Beginning Net Position  Ending Net Position $ 38,766,232  Seel Notes tol Financial Statements.  21    DRAFT  City of Piney Point Village, Texas  BALANCE SHEET GOVERNMENTAL FUNDS December 31, 2023  Nonmajor Capital Projects  Nonmajor Special Revenue  Total Governmental Funds 593,222 5,493,836 38,946 1,185  Debt Service 66,574 599,054  General 526,648 4,894,782 38,946 1,185  Assets  Cash and cash equivalents Cash withf fiscal agent Receivables, net Due from other funds Prepaid items Liabilities Accounts payable and accrued liabilities Customer deposits Duet to other funds Unearned revenue- franchise Deferred Inflows of Resources Unavailable: revenue- property taxes Total Deferred. Inflows of Resources  7,778,027 $ 474,632 $  80,621 $ 8,333,280  Total Assets $ 13,239,588 $ 1,140,260 $  80,621 $ 14,460,469  $  294,204 $ 227,485 22,702 544,391 7,099,784 7,099,784  $ 294,204 227,485 38,946 22,702 583,337 8,003,805 8,003,805  38,946 38,946 904,021 904,021  Total Liabilities  Fund Balances Nonspendable: Prepaid items Restricted: Municipal court Debt service Unassigned:  1,185  1,185 80,621 197,293 5,594,228 5,873,327  80,621 80,621  197,293 197,293  5,594,228 5,595,413  Totall Fund Balances  Total Liabilities, Deferred Inflows of Seel Notes tol Financial Statements.  Resources, and Fund Balances $ 13,239,588 $ 1,140,260 $  80,621 $ 14,460,469  22    DRAFT  City of Piney Point Village, Texas  RECONCILIATION OF THE. BALANCE SHEET TO THE STATEMENT OF NET POSITION  COVERMMENTAL FUNDS December 31, 2023  Fund Balances- Total Governmental Funds Adjustments for the Statement of Net Position:  $ 5,873,327  Capital assets and other long-term assets used in governmental activities are not current financial resources and, therefore, not reported in the governmental funds.  Capital assets non-depreciable Capital assets net depreciable  1,799,910 33,791,529  Other long-term assets are not available toj pay for current-period expenditures and, therefore, are deferred ini the governmental funds.  Property tax receivables  142,573  Deferred outflows (inflows) ofi resources, represent a consumption of net position that applies applies toa a future period(s) andi isi not recognized as an outflow of resources  (expense/ expenditure) until then.  Pension contributions Pension difference in earnings Pension difference in experience OPEB contributions OPEB difference: in experience OPEB changei in assumptions  44,486 61,097 (6,285) 818 2,962 (10,345)  Some liabilities, including bonds payable and deferred charges, are: not reported as  liabilities in the governmental funds.  Accrued interest Compensated absences Bond premium Long-term debt Net pension asset OPEB liability  (28,556) (24,901) (126,024) (2,634,256) (87,823) (32,280) 38,766,232  Net Position of Governmental. Activities  Seel Notes to Financial Statements.  23    DRAFT  City of Piney Point Village, Texas  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE  GOVERMMENTAL, FUNDS For the Year Ended December 31, 2023  Nonmajor Capital Projects  Nonmajor Special Revenue  Total Governmental Funds $ 7,455,231 510,017 392,353 1,053,659 136,000 136,678 449,773 345,044 10,478,755 1,395,726 2,254,593 1,969,287 559,622 29,382 622,617 2,401,418 906,386 96,839 10,235,870 242,885 847,419 (847,419) 242,885 5,630,442  Debt Service  General 6,544,370 $ 910,861 $ 510,017 392,353 1,053,659 136,000 132,817 402,386 345,044 9,516,646 1,395,726 2,254,593 1,969,287 559,622 28,878 622,617 2,401,418 116,386 8,889 9,357,416 159,230 847,419 847,419 1,006,649 4,588,764  Revenues Property tax Sales tax Franchise and local taxes License and permits Intergovernmental Fines and forfeitures Investment: income Other revenue Expenditures Current: General government Police Fire Sanitation Municipal court Public works Capital outlay Debt Service: Principal Interest and fiscal charges Totall Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Transfersin Transfers (out) Total Other Financing Sources (Uses Net Change inl Fund Balances Beginning fundl balances Seel Notes to Financial Statements.  3,861 3,861  47,387 958,248  Totall Revenues  504  790,000 87,950 877,950 80,298  504 3,357  (847,419) (847,419) (847,419) 3,357 847,419 77,264 $ 80,621 $ 5,873,327  80,298 116,995  Endingl Fund Balances $ 5,595,413 $ 197,293  24    DRAFT  City of Piney Point Village, Texas  RECONCILIATION OF7 THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE  STATEMENT OF ACTIVITIES For the Year Ended December 31, 2023  Amounts reported for governmental activities in the statement of activities are  different because:  Net changes in fund balances total governmental funds  $  242,885  Governmental funds report capital outlays as expenditures. However, ini the statement of activities the cost of those assets is allocated over their estimated  usefull lives and reported as depreciation expense.  Capital outlay Depreciation expense  2,069,936 (1,251,185)  Revenues in the statement of activities that doi not provide current financial Some expenses reported in the statement of activities doi not require the use of current financial resources and, therefore, are not reported as expenditures  resources are not reported as revenues: in the funds.  (5,310)  ing governmental funds.  Compensated absences Accrued interest  2,790 9,455  The issuance ofl long-term debt (e.g., bonds, leases, certificates of obligation) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect ofj premiums, discounts, and similari items when they are: first issued; whereas, these amounts are deferred and amortized in the statement of activities.This amount is the net effect of these differences in the  treatment of long-term debt and related: items. Amortization of premium Principal payments Pension expense OPEB expense  54,959 906,386 (25,716) 404  Change in Net Position of Governmental Activities $ 2,004,604  Seel Notes to Financial Statements.  25    DRAFT  (This page intentionally left blank.)  26    DRAFT  City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS For the Year Ended December 31, 2023  I.S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  A. Description of Government-Wide 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 nonfiduciary activities of the primary government and its component units. Governmental activities, which normally are supported by taxes, intergovemmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially  accountable. B. Reporting Entity  The City of Piney Point Village, Texas (the "City") was organized in 1954 to provide municipal services such as police; fire; code enforcement; public works; street repair and The City is an independent political subdivision of the State of Texas governed by an elected five member council and a mayor and is considered a primary government. As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the City's financial reporting entity. No other entities have been included in the City's reporting entity. Additionally, as the City is considered a primary government for financial reporting purposes, its activities are: not considered a part Considerations regarding the potential for inclusion of other entities, organizations or functions in the City's financial reporting entity arel based on criteria prescribed by generally accepted accounting principles. These same criteria are evaluated in considering whether the City is a part of any other governmental or other type of reporting entity. The overriding elements associated with prescribed criteria considered in determining that the City's financial reporting entity status is that of a primary government are that it has a separately elected governing body; it is legally separate; and is fiscally independent of other state and local governments. Additionally prescribed criteria under generally accepted accounting principles include considerations pertaining to organizations for which the primary government is financially accountable, and considerations pertaining to organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading  maintenance; and general administrative services.  ofany other governmental or other type of reporting entity.  orincomplete.  27    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Joint Venture  Joint Ventures are legal entities or other organizations that result from a contractual arrangement that are owned, operated, or governed by two or more participants as a separate and specific activity subject to joint control. The participants retain either an ongoing financial interest or an ongoing financial responsibility. The City's two joint  ventures are described as follows: Village Fire Department  Village Fire Department ("VFD") was created in 1978 as part of an agreement between multiple contracting cities joined into an interlocal cooperation agreement to establish a common municipal fire department, chartered as the Village Fire Department. The City does not have an equity interest and has no significant influence over VFD's administration or  operation.  Memorial Villages Police Department  The Memorial Villages Police Department ("MVPD") was created in 1977 as part of an agreement between multiple contracting cities joined into an interlocal cooperation agreement to furnish all police services and law enforcement activities to the participating cities. The City does not have an equity interest and has no significant influence over  MVPDsadministration or operation.  E Basis of] Presentation Government-Wide and Fund Financial Statements  While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental As a general rule, the effect of interfund activity has been eliminated from the government- wide financial statements. Exceptions to this general rule are payments inl lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. The fund financial statements provide information about the government's funds. Separate statements for each fund category, governmental are presented. The emphasis of fund financial statements is on major governmental funds, each displayed in a separate column.  funds. Separate financial statements are provided for governmental funds.  28    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  The government reports the following governmental funds:  Governmental Funds typically financed. General Fund  Governmental funds are those funds through which most governmental functions are  The general fund is used to account for all financial transactions not properly includable in other funds. The principal sources of revenues include local property taxes, sales and franchise taxes, licenses and permits, fines and forfeitures, and charges for services. Expenditures include general government, municipal court, public safety, public works, and code enforcement. The general service fund is considered a major fund for reporting  purposes. Debt Service Fund  The debt service fund is used to account for the payment of interest and principal on all general obligation bonds and other long-term debt of governmental funds. The primary source of revenue for debt service is local property taxes. The debt service fund is  considered a major fund for reporting purposes.  Capital Projects Funds  The capital project funds are used to account for the expenditures of resources accumulated from general obligation bonds, taxi notes, related interest earnings, and other sources for capital improvement projects. The capital projects fund is ai nonmajor fund for  reporting purposes. Special Revenue Fund  The special revenue fund is used to account for the proceeds of specific revenue sources (other than expendable trusts and major capital projects) that are legally restricted, committed, or assigned for specified activities. The special revenue fund is a nonmajor During the course of operations the government has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are: reported ini fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e.,  fund for reporting purposes.  29    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  the governmental and internal service funds) are eliminated sO that only the net amount is Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated sO that only thei net amount isi included as  included as internal balances ini the governmental activities column.  transfers in the governmental activities column. D. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial The government-wide financial statements are reported using the economic resources measurement, focus and the accrual basis ofaccounting. 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 The 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 enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. 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. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and sO have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). Expenditure-driven grants are recognized as revenue when the  statements.  imposed by the provider have been met.  30    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered to be measurable and available only when cashi is received by the government. E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund  Balance  1. Deposits and Investments  The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose of the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased tol be In accordance with GASB Statement No. 31, Accounting and Reporting. for Certain Investments and External Investment Pools, the City reports alli investments at fair value, except for "money market investments" and "2a7-like pools." Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of The City has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code.  cash equivalents.  1940, such as TexPool, are reported using the pools' share price.  Ins summary, the City is authorized to invest in the following: Direct obligations of the U.S. Government Statewide investment pools 2. Fair Value Measurement  Fully collateralized certificates of deposit and money market accounts  The City has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB Statement No. 72 provides guidance for determining a fair value measurement for reporting purposes and applying fair value to  certain investments and disclosures related to all fair value measurements.  3. Receivables and Interfund Transactions  Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the year are referred to as either 'interfund recelvablespayables  31    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not  classified as "due to/from component unit/primary government."  expendable available financial resources.  All trade: receivables are shown net of any allowance for uncollectible amounts.  4. Property Taxes  Property taxes are levied by October 1 on the assessed value listed as of the prior January 1 for all real and business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes are due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed. Penalties are calculated after February 1 up to the date collected by the government at the rate of 6% for the first month and increased 1% per month up to a total of 12%. Interest is calculated after February 1 at the rate of 1% per month up to the date collected by the government. Under state law, property taxes levied on real property constitute al lien on the real property which cannot be forgiven without specific approval of the State Legislature. The lien expires at the end of twenty years. Taxes levied on  personal property can be deemed uncollectible by the City.  5. Inventories and Prepaid Items  The costs of governmental fund type inventories are recorded as expenditures when the related liability is incurred (i.e., the purchase method). Certain payments to vendors reflect costs applicable to the future accounting period (prepaid expenditures) are recognized as  expenditures when utilized. 6. Capital Assets  Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable governmental activities columns in the government-wide financial statements. Capital assets are defined by the government, as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Major outlays for capital assets and  improvements are capitalized as projects are constructed.  32    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  The costs of normal maintenance and repairs that do not add to the value of the asset or Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years.  materially extend assets' lives are: not capitalized.  Estimated UsefulLife 5to1 10 years 20 to 65 years  Asset Description Furniture and equipment Infrastructure  7. Deferred Outflows/Inflows of Resources  In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and sO will not be recognized as an outflow of resources (expense/ expenditure) until then. An example is a deferred charge on: refunding reported ini the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and In addition tol liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows ofi resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from one source: property taxes. This amount is deferred and recognized as an inflow of resources in the period that the amounts become available.  amortized over the shorter of thel life of the refunded or refunding debt.  8. Net Position Flow Assumption  Sometimes the government will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted = net position in the government-wide and proprietary fund financial statements, a flow assumption must be Itis the government's policy to consider restricted - net position to have been depleted  made about the order in which the resources are considered tol be applied.  before unrestricted - net position is applied.  33    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  9. Fund Balance Flow Assumptions  Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). Inc order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered tol be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.  10. Fund Balance Policies  Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The governing council is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of anothero ordinance) to remove Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential  fund balance) or an assignment (assigned fund balance).  orr revise the limitation.  toe either remove or revise a commitment.  11. Pensions  For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the  34    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.  12. Other Postemployment Benefits ("OPEB")  The City has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with no segregation of assets, and therefore doesn't meet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB) as such the SDBF is considered to be an unfunded OPEB plan. Forj purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered a cost sharing plan and is instead considered a single employer, defined benefit OPEB plan. 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 on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit amount for retirees is $7,500. GASB No. 75 requires the liability of employers and nonemployer contributing entities to employees for defined benefit OPEB (net OPEB liability) tol be measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees' past periods of service (total OPEB liability), less the amount of the OPEB plan's fiduciary  net position.  13. Compensated Absences  Iti is the City's policy to permit regular full-time employees to accumulate earned but unused vacation up to a maximum of 20 days. Vacation amounts accumulated may be paid to employees upon termination of employment or at retirement. New employees are ineligible for vacation benefits during the first six months of employment and vacation amounts will not be paid upon separation during this period. The estimated amount of compensation for services provided that is expected to be liquidated with expendable, available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it when it becomes due. Amounts of vested or accumulated vacation leave that are not expected to be liquidated with expendable, available financial resources are maintained separately and represent a reconciling item between the fund and government-wide  presentations.  14. Long-Term Obligations  In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities Statement of  35    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are reported net of the 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 The property tax rate is allocated each year between the general and debt service funds. The full amount estimated to be required for debt service on general obligation debt is provided Assets acquired under the terms of capital leases are recorded as liabilities and capitalized in the government-wide financial statements at the present value of net minimum lease payments at inception of the lease. In the year of acquisition, capital lease transactions are recorded as other financing sources and as capital outlay expenditures in the general fund. Lease payments representing both principal and interest are recorded as expenditures in the general fund upon payment with an appropriate reduction of principal recorded in the  applicable bond premium or discount.  received, are reported as debt service expenditures.  by the tax along with the interest earned ini the debt service: fund.  government-wide financial statements.  15. 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the  reporting period. Actual results could differ from those estimates.  16. Leases  Lessee: The City is a lessee for a noncancellable lease. The City recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments  more.  36    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  made at or before the lease commencement date, plus certain initial direct costs. Subsequently, thel lease asset is amortized on a straight-line basis overi its useful life. Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase The City monitors changes in circumstances that would require ai remeasurement ofi its lease and will remeasure the lease asset and liability if certain changes occur that are expected to Lease assets are reported with other capital assets and lease liabilities are reported with long-  and (3) lease payments.  incremental borrowing rate as the discount rate for leases. option price that the City is reasonably certain to exercise.  significantly affect the amount of the lease liability. term debt on the statement of net position.  II. RECONCIIATION OF GOVEKNMENT-WIDE AND FUNDFINANCIALSTATEMENTS  A. Explanation of certain differences between the governmental fund balance sheet and the  government-wide statement of net position.  The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net postion-gocermmenta. activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term liabilities, including bonds, are not due and payable in the current period and, therefore, are B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental states that, "the issuance of] long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items  not reported in the funds.  activities.  37    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  when debt is first issued, whereas these amounts are deferred and amortized in the  statement of activities."  III. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY  Annual budgets are adopted on a basis consistent with generally accepted accounting principles except for the capital projects funds, which appropriated on a project-length basis. The legal level of control as defined by the City Charter is the function level. No funds can be transferred or added to al budgeted item without Council approval. Appropriations lapse at the end of the year. No supplemental budget appropriations were made during the year. For the year ended December 31, 2023, expenditures exceeded appropriations at thel legal level of control within the general fund for general government by $16,837, fire by $519, sanitation  by $9,517, and public works $95,867.  IV. DETAILED NOTES ON ALL FUNDS  A. Deposits and Investments  As ofl December 31, 2023, the primary government had the following investments:  Weighted Average Maturity (Years) 0.12 0.12  Investment Type  Carrying Value $ 8,231,834 8,231,834  External investment pools Total carrying value Portfolio weighted average maturity  Interest rate risk - In accordance with its investment policy, the City manages its exposure to declines in fair values by limiting the weighted average of maturity not to exceed five years; structuring the investment portfolio sO that securities mature to meet cash requirements for ongoing operations; monitoring credit ratings of portfolio position to assure compliance with rating requirements imposed by the Public Funds Investment Act; and invest operating funds primarily in short-term securities or similar government investment pools. Credit risk - The City's investment policy limits investments to obligations of the United States, State of Texas, or their agencies and instrumentalities with an investment quality rating of not less than "A" or its equivalent, by a nationally recognized investment rating firm. Other obligations must be unconditionally guaranteed (either express or implied) by the full faith and credit of the United States Government or the issuing U.S. agency and investment pools with an investment quality notl less than AAA or AAA-m, or equivalent, by  atl least one nationally recognized rating service.  38    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Custodial credit risk - deposits: In the case of deposits, this is the risk that in the event of a bank failure, the City's deposits may not be returned toi it. State statutes require that all deposits in financial institutions be insured or fully collateralized by U.S. government obligations or its agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. As of December 31, 2023, the market values of pledged securities and FDIC Custodial credit risk - investments: For an investment, this is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that it will seek to safekeeping securities at financial institutions, avoiding physical possession. Further, all trades, where applicable, are executed by delivery versus payment to ensure that securities are deposited in the City's safekeeping account prior to the  exceeded bank balances.  release of funds. TexPool  TexPool was established as a trust company with the Treasurer of the State of Texas as trustee, segregated from all other trustees, investments, and activities of the trust company. The State Comptroller of Public Accounts exercises oversight responsibility over TexPool. Oversight includes the ability to significantly influence operations, designation of management, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both participants in TexPool and other persons who do not have a business relationship with TexPool. The advisory board members review the investment policy and management fee structure. Finally, Standard & Poor's rate TexPool "AAAm". As a requirement to maintain the rating, weekly portfolio information must be submitted to Standard & Poor's, as well as the office of the Comptroller of Public TexPool operates in ai manner consistent with the SEC's Rule 2a7 of thel Investment Company Act of 1940. TexPool uses amortized cost rather than market value to report net position to compute share prices. Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares. There were: no. limitations or restrictions on withdrawals.  Accounts for review.  Texas CLASS  Texas CLASS (Texas Cooperative Liquid Assets Securities System Trust) was established in 1996, and was created as ani investment pool for its Participants pursuant to Section 2256.016 of the Public Funds Investment Act, Texas Government Code. According to State Code, entities may pool any of their funds, or funds under their control, in order to preserve principal, to maintain the liquidity of the funds, and to maximize yield. The Texas CLASS Trust Agreement is an agreement of indefinite term regarding the investment, reinvestment  39    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  and withdrawal of local government funds. The parties to the Trust Agreement are Texas local government entities that choose to participate in the Trust (the Participants"),: Public Trust Advisors LLC (PTA) as Program Administrator, and Wells Fargo Bank Texas, N.A. as Custodian.Texas CLASS invests only in securities allowed by the Texas Public Funds Investment Act. The pool is governed by a board of trustees, elected annually by its participants. Texas CLASS is rated 'AAAm' by Standard and Poor's Ratings Services. The City's fair value position is stated at the value of the position upon withdrawal. There were  no limitations or restrictions on withdrawals.  B. Receivables  The following comprise receivable balances oft thej primary government at year end:  General 4,687,282 $ 43,377 54,840 107,000 2,283 $ 4,894,782 $  Debt Service  Total 43,377 54,840 107,000 2,283  Property taxes Sales tax Franchise & local taxes Kinkaid Other  599,054 $ 5,286,336  599,054 $ 5,493,836  40    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  C.Capital Assets follows:  A summary of changes in governmental activities capital assets for the year end was as  Beginning Balances $  Decreases/ Reclassifications  Ending Balances 1,799,910 45,045,677 101,123 340,337 45,487,137 11,379,178 83,054 233,376 11,695,608 33,791,529 35,591,439  Increases 1,943,898 115,289 10,749 126,038 1,131,130 3,367 116,688 1,251,185 (1,125,147) 818,751 $  Capital assets, not being depreciated: Construction: in progress Total capital assets not being depreciated Capital assets, being depreciated: Infrastructure Equipment Right of Use Asset Total capital assets being depreciated Less accumulated depreciation Infrastructure Equipment Right of Use Asset Total accumulated depreciation Net capital assets being depreciated  958,454 $ 1,943,898 $ (1,102,442) $ 1,799,910  958,454 43,827,946 90,374 340,337 44,258,657 10,248,048 79,687 116,688 10,444,423 33,814,234 34,772,688 $  (1,102,442) 1,102,442 1,102,442  1,102,442  Total Capital Assets  Depreciation was charged to governmental functions as follows:  General government Public works  120,055 1,131,130 1,251,185  Total Governmental Activities Depreciation Expense  41    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  D. Long-term Debt  The following is a summary of changes in the City's total governmental long-term liabilities for the year ended. In general, the City uses the debts service fund to liquidate governmental  long-term liabilities.  Amounts Due within One Year  Beginning Balance  Ending Balance  Additions  Reductions  Governmental. Activities: Bonds, notes and other payables: General Obligation Bonds Premium Lease  $ 3,310,000 $ 180,983 230,642  $ (790,000) $ 2,520,000 $  820,000 114,256 934,256  (54,959) (116,386) (961,345)  126,024 114,256 2,760,280 e 1,826,024  Total Governmental. Activities $ 3,721,625 $ Long-term liabilities due in more than one year  Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period and accordingly, are not reported as fund liabilities in the governmental funds. Interest on long-term debt is not accrued in governmental funds, but  rather is recognized as an expenditure when due.  Long-term debt at year end was comprised of the following debt issues:  General Obligation Bonds:  $3,910,000 General Obligation Bond, Series 2015, duei in installments through 2025, interest of 2-2.5% $3,735,000 General Obligation Bond, Series 2017, duei in installments through 2027, interest of 2-4%  $  850,000 1,670,000 2,520,000 126,024 114,256 240,280 2,760,280  Total General Obligation bonds $  Premiums  $  Leases, duei in monthly installments through 2024, interest of 5%  Total Deferred Amounts $  Total Debt $  42    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  The annual requirements to amortize debt issues outstanding at year ending were: as  follows:  Year ending December: 31, 2024 2025 2026 2027 Total  General Obligation Bonds Principal p 820,000 $ 840,000 425,000 435,000 2,520,000 $  Interest 61,050 37,325 19,425 6,525 124,325  $  General obligation bonds are direct obligations of the City for which its full faith and credit are pledged. Repayment of general obligation bonds are from taxes levied on all taxable property located within the City. The City is not obligated in any manner for special  assessment debt.  Year ending December: 31, 2024 Total  Lease Principal $ 114,256 $ $ 114,256  Interest 2,876 2,876  The City's lease liability is for the use of office space to house City Hall. Lease payments are payable monthly in advance commencing on the commencement date of August 1, 2007 and continuing throughout the term and shall be accompanied by all applicable state and local sales or use taxes. Payments are payable on the first day of each month beginning on the first day of the second full calendar month of the term. The contract expired August 1, 2017 and was renewed to November 30, 2024. The City paid principal of $116,386 and  interest of $8,889, totaling $125,275 in lease expenses during the year.  43    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  E.OtherLong-term Liabilities  The following summarizes the changes in the compensated absences balances of the primary government during the year. In general, the City uses the general fund to liquidate  compensated absences.  Amounts Due within One Year 22,411 22,411  Beginning Balance $ 27,691 $ 27,691 $  Ending Balance 24,901 $ 24,901 $ 2,490  Additions  Reductions  Governmental Activities: Compensated absences  26,813 $ (29,603) $ 26,813 $ (29,603) $  Total Governmental Activities $ Other long-term liabilities due in more than one year  F. Customer Deposits  The City had customer deposits of $227,485 in the general fund as of year-end. This consists of the City's required $25,000 temporary certification of occupancy and $2,000 gas meter deposit for all new home building permits. This amount will be refunded upon completion  of the project and' by meeting certain criteria set by the City.  G.1 Interfund Transactions  The composition of internal balances as of the year ended December 31, 2023: is as follows:  Due from: Debt Service  Due to: General Fund $ Total $  Total  38,946 $ 38,946 38,946 $ 38,946  Transfers from the capital projects fund to the general fund were for capital project  expenditures paid for out of the general fund.  Transfer Out Capital Projects  Transfer In: General Fund $ Total $  Total  847,419 $ 847,419 847,419 $ 847,419  44    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  H. Fund Equity  The City records fund balance restrictions on the fund level to indicate that a portion of the fund balance is legally restricted for a specific future use or to indicate that a portion of the  fund balance is not available fore expenditures.  The following is a list of fund balances restricted/committed by the City:  Restricted Fund Balance $ 80,621 197,293 Total $ 277,914  Municipal court Debt service  *Restricted by enabling legislation.  V. OTHER INFORMATION A. 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 for which the City participates along with over 2,800 other entities in the Texas Municipal League Intergovernmental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The City has no additional risk or responsibility to the Pool outside of the payment of insurance premiums. The City has not significantly reduced insurance coverage or had settlements which exceeded coverage amounts for the past three years.  B. Contingent Liabilities  Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts of expenditures which may be disallowed by the grantor cannot be determined at this time Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects ofi inflation, recent claim settlement trends, including frequency and amount of payouts, and other  although the City expects such amounts, if any, tol bei immaterial.  economic and social factors.  45    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  C.A Arbitrage  The Tax Reform Act of 1986 instituted certain arbitrage consisting of complex regulations with respect to issuance of tax-exempt bonds after August 31, 1986. Arbitrage regulations deal with the investment of tax-exempt bond proceeds at an interest yield greater than the interest yield paid to bondholders. Generally, all interest paid to bondholders can be retroactively rendered taxable if applicable rebates are not reported and paid to the Internal Revenue Service at least every five years for applicable bond issues. Accordingly, there is the risk thatifs such calculations are: not performed correctly, a substantial liability toi the City could result. The City does anticipate that it will have an arbitrage liability and performs annual calculations to estimate this potential liability. The City will also engage an arbitrage consultant to perform the calculations in accordance with Internal Revenue Service's rules  and regulations ifi indicated.  D. Pension Plans  Texas Municipal Retirement System 1. Plan Description  The City of Piney Point Village, Texas participates as one of 895 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 multuple-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 Revenue Code. TMRS issues a publicly available annual comprehensive annual financial report that can be obtained at  www.tmrs.com.  All eligible employees of the city are required to participate in TMRS.  2. 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 payments options. Members may also choose to: receive a portion of their benefit as a Partial Lump Sum Distribution  46    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  in an amount equal to 12, 24, or 361 monthly payments, which cannot exceed 75% of the member's The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. Plan provisions for the City were as follows:  deposits and interest.  Plan Year 2022 5% 2to1 5  Plan Year 2021 5% 2to1 5  Employee deposit rate Matching ratio (city to employee) Years required for vesting Service retirement eligibility (expressed as age/ years of service) Updated service credit Annuity increase (to retirees)  60/5,0/25 0% Repeating Transfers 0%ofCPI  60/5,0/25 0% Repeating Transfers 0%ofCPI  Employees covered by benefit terms covered by the benefit terms:  At the December 31, 2022 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  9 6 5 20  Active employees Total  3. Contributions  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%0, 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.  47    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Employees for the City of Piney Point Village, Texas were required to contribute 5% of their annual gross earnings during the fiscal year. The contribution rates for the City of Piney Point Village, Texas was 6.34% in calendar year 2021. The City's contributions to TMRS for the year ended December 31, 2023, were $34,216 and were equal to the required contributions.  4. Net Pension Liability (Asset)  The City's Net Pension Liability (Asset) was measured as of December 31, 2022, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability (Asset) was determined by an  actuarial valuation as of that date. Actuarial assumptions  The Total Pension Liability in the December 31, 2022 actuarial valuation was determined using  the following actuarial assumptions:  Inflation Overall payroll growth  2.5% per year 3.0% per year inflation  Investment Rate of Return 6.75% net of pension plan investment expense, including  Salary increases are based on a service-related table. Mortality rates for active: members arel based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees is used with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 to December 31, 2018. They were adopted in 2019 and first used in the December 31, 2019 actuarial valuation. The post- retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income in order to satisfy the short-term and long-term funding needs of TMRS. 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  improvements subject to the floor.  funding needs of TMRS.  48    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  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 real rates of return by the target asset allocation percentage and by adding 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) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates of return for each major asset class in fiscal year 2023  are summarized in the following table:  Asset Class  Target Allocation Long-Term Expected Real  Rate of Return (Arithmetic)  Global Public Equity Core Fixed Income Non-Core Fixed Income Other Public/Private Markets Real Estate Hedge Funds Private Equity Total Discount Rate  35.0% 6.0% 20.0% 12.0% 12.0% 5.0% 10.0% 100.0%  7.7% 4.9% 8.7% 8.1% 5.8% 6.9% 11.8%  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.  Sensitivity of the Net Pension Liability (Asset) to Changes in the Discount Rate  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 (asset) would be ifit were calculated usinga discount rate that is -percentage-point lower (5.75%) or l-percentage-point higher (7.75%) than  the current rate:  1% Decrease 5.75%  Current Single Rate Assumption 6.75% 49  1% Increase 7.75% (3,515)  $  195,907 $  87,823    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Changes in the Net Pension (Asset) Liability  Net Pension (Asset) Liability (a)-(b) (56,404) 76,203 60,263 12,865 (11,416) (34,216) (26,984) 67,624 583 (695) 144,227 87,823  Total Pension Liability (a) $  Plan Fiduciary Net Position (b)  Balance at 12/31/2021 Changes for the year: Service cost Interest Change in benefit terms Difference between expected and actual experience Changes of assumptions Contributions = employer Contributions - employee Net investment income Benefit payments, including refunds of emp. contributions Administrative expense Other changes Net changes Balance at 12/31/2022  867,279 $ 76,203 60,263 12,865 (11,416)  923,683 $  34,216 26,984 (67,624) (50,934) (583) 695 (57,246) 866,437 $  (50,934) 86,981 954,260 $  $  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. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2023, the City recognized pension expense of $70,200.  Related tol Pensions  50    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  At December 31, 2023, the City reported deferred outflows of resources related to pensions from  the following sources:  Deferred Outflows of Resources  Deferred (Inflows)of Resources  Difference between projected. and actual earnings Differences between expected and actual economic experience Contributions subsequent tot the measurement date  61,097 $ 44,486 105,583 $  6,285 6,285  Total $  The City reported $44,486 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as  follows:  Yearended December31: 2023 2024 2025 2026 2027 Thereafter Total  $  (653) 13,541 15,931 25,993 54,812  6. Other] Postemployment Benefits  The City also participates in a defined benefit group-term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group-term life insurance coverage for their active members, including or not including retirees. 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 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 SDBF covers both active and retiree benefits with no segregation of assets and, therefore, doesn't meet the definition of a trust under GASB No. 75, paragraph 4b, (i.e., no assets are accumulated for OPEB). As such, the SDBF  tol be effective the following January 1.  51    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  is considered to be a single-employer unfunded OPEB plan (and not a cost sharing plan) with benefit payments treated as being equal to the employer's yearly contributions for retirees. 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 term life  insurance during employees' entire careers. Employees covered by benefit terms covered by thel benefit terms:  At the December 31, 2022 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  7 1 5 13  Active employees Total  The City's contributions to the TMRS SDBF for the years ended 2023, 2022, and 2021 were $817, $452, and $201, respectively, which equaled the required contributions each year.  Annual Required Contribution (Rate) 0.10% 0.10% 0.17%  Actual Made (Rate) 0.10% 0.10% 0.17%  Contribution Percentage of  Plan/ Calendar Year 2021 2022 2023  ARC Contributed 100.0% 100.0% 100.0%  Total OPEB Liability  The City's Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of December 31, 2022, and the Total OPEB Liability was determined by an actuarial valuation as of  that date.  52    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Actuarial assumptions:  The Total OPEB Liability in the December 31, 2022 actuarial valuation was determined using the  following actuarial assumptions: Inflation Overall payroll growth Discount rate Administrative expenses  2.5% per year 4.05%  3.5% to 11.5%, including inflation per year  Retirees' share of benefit-related costs $0  All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68  Mortality rates for active members, retirees, and beneficiaries were based on the 2019 Municipal Retirees of Texas Mortality Tables with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members whol become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality  improvements subject to the floor.  Discount Rate:  The discount rate used to measure the Total OPEB Liability was 4.05%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO. AA Index" rate as of December 31, 2022.  Sensitivity of the Total OPEB Liability to Changes in the Discount Rate  The following presents the total OPEB liability of the City, calculated using the discount rate of 4.05%, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is -percentage-point lower (3.05%) or l-percentage-point higher (5.05%) than  the current rate:  1% Decrease 3.05%  Current Single Rate Assumption 4.05%  1% Increase 5.05% 27,532  38,263 $  32,280 $  53    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Changes in the' Total OPEB Liability:  TotalOPEB Liability 42,100 2,483 793 2,868 (15,424) (540) (9,820) 32,280  Balance at12/31/2021 Changes for theyear: Service Cost Interest Changein benefit terms Difference between expected and actual experience Changes of assumptions Benefit payments Net changes Balance at12/31/2022  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of For the year ended December 31, 2023, the City recognized OPEB expense of $414.  Resources Related to OPEB  At September 30, 2023, the City reported deferred outflows of resources and deferred inflows of  resources related to the OPEB liability from the following sources:  Deferred Outflows of] Resources  Deferred (Inflows) ofResources  Difference between expected and actual experience Change in assumption Contributions subsequent to measurement date Total  $  2,962 $ 818 3,780 $  10,345 10,345  $  The City reported $818 as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the  OPEB liability for the year ending December 31, 2024.  54    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  Other amounts reported as deferred outflows of resources related to pensions will be recognized  in pension expense as follows:  Yearended December31:  2022 2023 2024 2025 2026 Thereafter  $  (2,742) (3,068) (1,573)  (7,383)  E. Related Organizations and Joint Ventures  The City has entered into an interlocal agreement with the cities of Hunters Creek Village, Hedwig Village, Hilshire Village, Bunker Hill Village, and Spring Valley Village to create the Village Fire Department (VFD). The agreement automatically renews for a period of five years unless terminated by at least one of the contracting cities. Under the terms of the agreement, the City is liable for 21 percent of VFD's budget. For the year ended December 31, Consolidated financial information of the VFD extracted from the audited financial statements for the year ended December 31, 2022, on which VFD's auditors expressed an  2023, the City paid $1,969,287 to the VFD.  unmodified opinion, are as follows:  NetPosition $ 9,923,662 488,679 1,402,328 1,484,598 Change in Net Position 8,595,247 7,825,429 769,818 6,755,597  Total assets Total liabilities  Total deferred outflows of resources Total deferred inflows of resources  Total Net Position $ 7,525,415  Total revenues Total expenses  Change in NetPosition  Beginning net position  Ending NetPosition $ 7,525,415  55    DRAFT  City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2023  The City has also entered into an interlocal agreement with the cities of Bunker Hill Village and Hunters Creek Village to create the Memorial Village Police Department (MVPD). Under the terms of the agreement, the City is liable for 33 1/3 percent of MVPD's budget. Separate financial statements may be obtained directly from MVPD. For the year ended Consolidated financial information of the MVPD extracted from the MVPD's audited financial statements for the year ended December 31, 2022, on which the MVPD's auditors  December 31, 2023 the City paid $2,254,593 to the MVPD.  expressed an unmodified opinion, are as follows:  Net] Position 1,685,082 469,650 2,497,340 979,453  Total assets Total liabilities  Total deferred outflows of resources Total deferred inflows of resources  Total Net Position $ (1,322,061)  Change in Net! Position 6,224,118 6,118,495 105,623 (1,427,684)  Total revenues Total xpendituresyexpenses Beginningnet position  Change in Net Position  Ending Net Position $ (1,322,061)  F. Subsequent Events  There are no material subsequent events through May 22, 2024, the date the financial  statements were issued.  56    DRAFT  REQUIRED SUPPLEMENTARYINFORMATION  57    DRAFT  (This page intentionally left blank.)  58    DRAFT  City of Piney Point Village, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE- - BUDGET. ANDACTUAL For the Year Ended December 31, 2023  GENERAL FUND  Variance with Final Budget Positive (Negative) 69,281 128,017 (37,647) 517,259 (500) 43,926 341,286 136,044 1,197,666 (16,837)* 63,485 (519).* (9,517)* 9,372 (95,867)* 814,349  Original Budget  Original and Final Budget  Actual  Revenues Property tax Sales tax Franchise and local taxes License and permits Intergovernmental Fines and forfeitures Investment income Other revenue Expenditures Current: General government Police Fire Sanitation Municipal court Public works Capital outlay Debt Service: Principal Interest and fiscal charges  $ 6,475,089 $ 6,475,089 $ 6,544,370 $  382,000 430,000 536,400 136,500 88,891 61,100 209,000 8,318,980 1,378,889 2,318,078 1,824,868 550,105 38,250 526,750 3,215,767 116,386 8,889 9,977,982 (1,659,002)  382,000 430,000 536,400 136,500 88,891 61,100 209,000 8,318,980 1,378,889 2,318,078 1,968,768 550,105 38,250 526,750 3,215,767 116,386 8,889 10,121,882 (1,802,902)  510,017 392,353 1,053,659 136,000 132,817 402,386 345,044 9,516,646 1,395,726 2,254,593 1,969,287 559,622 28,878 622,617 2,401,418 116,386 8,889 9,357,416 159,230 847,419 847,419 1,006,649 $ 2,809,551 4,588,764 5,595,413  Total Revenues  Total Expenditures Revenues Over (Under) Expenditures  764,466 1,962,132 847,419 847,419  Other] Financing! Sources (Uses) Transfer in Total Other Financing (Uses) Net Change in Fund Balance Beginning fund balance  (1,659,002) $ (1,802,902)  Ending Fund Balance  Notes tol Required Supplementary Information  1. Annual budgets are adopted on al basis consistent with generally accepted accounting principles (GAAP).  *1 Expenditures exceeded appropriations at legal level of control.  59    DRAFT    DRAFT    DRAFT  (This page intentionally left blank.)  62    DRAFT  3    DRAFT  TTENYT POTIR  TEXAS    DRAFT  FEDERAL SINGLE. AUDIT REPORT City of Piney Point Village, Texas  Fiscal Year Ended December 31, 2023    DRAFT  City of Piney Point Village, Texas  SINGLE. AUDIT REPORTS Year Ended September30,2023  TABLE OF CONTENTS  Page  REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS SCHEDULE OF FINDINGS AND QUESTIONED COSTS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS  GOVERNMENTAUDITING STANDARDS  1  UNIFORM GUIDANCE  3 7 8-9 10 11  NOTES1 TOSCHEDULE OF EXPENDITURES OF FEDERALAWARDS    DRAFT  BW&C  BROOKSWATSON & CO. CERTIFIED PUBLIC ACCOUNTANTS  REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE. AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL  STATEMENTS PERFORMED! IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS Independent Auditor's Report  Tot the Honorable Mayor and Members of the City Council City of Piney Point Village, Texas:  Wehave 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, each major fund, and the aggregate remaining fund information of the City of Piney Point Village, Texas as of and for the yeare ended December: 31, 2023, and the related notes to the financial statements, which collectively comprise City of Piney Point Village, Texas's basic financial statements, and havei issued our report thereon dated May 22, 2024.  Internal Control over Financial Reporting  Inj planning andj performing our audit of thei financial statements, we considered the City of] Piney Point Village, TexasCityo of Piney Point Villagesinternal 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 the City of Piney Point Village's internal control. Accordingly, we donot express an opinion ont the effectiveness of the City of Piney Point Village's 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 ai timely basis. A material weakness is a deficiency, orad combination of deficiencies, ini internal control, such that there is a reasonable possibility that an material misstatement oft thee entity'sf financial statements will notl be prevented, or detected and corrected on at timely basis. A significant deficiencyi is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit  internal control.  attention by those charged with governance.  14950 Heathrow! Forest Pkwy I Suite 530 I Houston, TX 77032 1 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCo.com  1    DRAFT  Our consideration of internal control over financial reporting was for the limited purpose described ini the first paragraph of this section and wasnot designed toi 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.  Compliance and Other Matters  As part of obtaining reasonable assurance about whether the City of Piney Point Village'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. 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 theentity'sinternal control or on compliance. This report is an: integral parto of an audit performed inaccordance with Government Auditing Standards in considering the entity'si internal control and compliance. Accordingly, this communication is not suitable for any other purpose.  Respectfully,  signature added uponj finalization and issuance 149501 Heathrow Forest Pkwy IS Ste 530  BrooksWatson & Co. Houston, TX 77032 May 22, 2024  2    DRAFT  BW&C  BROOKSWATSON & CO. CERTIFIED PUBLIC ACCOUNTANTS ONI INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITHTHE UNIFORM GUIDANCE  REPORT ON COMPLIANCE. FOR EACH MAJOR FEDERAL PROGRAM AND REPORT  Independent Auditor's Report  To the Honorable Mayor and Members of the City Council City of Piney Point Village, Texas:  Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program  Wehave audited the City of Piney Point Village, Teascomplancewith thet types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City of Piney Point Village, Texas's major federal programs for the year ended December 31, 2023. The City of Piney Point Village, Texas's major federal programs are: identified in the summary of auditor'si results section of the accompanying In our opinion, the City of] Piney Point Village, Texas complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each  schedule of findings and questioned costs.  of its major federal programs for the year ended December 31, 2023.  Basis for Opinion on Each Major Federal. Program  Weconducted our audit of compliance: in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Wea are required tol bei independent oft the City of] Piney Point Village, Texas and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we. have obtained is sufficient and appropriate to provide al basis  Compliance section of our report.  14950 Heathrow! Forest Pkwy I Suite 530 I Houston, TX 77032 1 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCo.com  3    DRAFT  forour opinion on compliance: fore eachi major federal program. Oura audit doesr not provideal legal determination of the City of Piney Point Village, Texas's compliance with the compliance  requirements referred to above.  Responsibilities ofl Management for Compliance  Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of] laws, statutes, regulations, rules and provisions of contracts or grant agreements  applicable to the City of Piney Point Village, Texas's federal programs. Auditor's Responsibilities for the Audit of Compliance  Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City of Piney Point Village, Texas's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when itexists. The risk of not detecting material noncomplance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City of Piney Point Village, Texas's compliance with the In performing an audit in accordance with GAAS, Government Auditing Standards, and the  requirements of each major federal program as a whole.  Uniform Guidance, we: audit.  Exercise professional judgment and maintain protessional skepticism throughout the Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City of Piney Point Village, Texas's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the City of Piney Point Village, Texas'si internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City of Piney Point Village, Texas's internal control over  compliance. Accordingly, no such opinion is expressed.  4    DRAFT  We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we: identified during the audit.  Report on Internal Control Over Compliance  A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of] performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is ai reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than ai material weakness ini internal control over compliance, Our consideration of internal control over compliance was for the limited purpose described in the. Auditor's Responsibilities for the Audit of Compliance section above and was not designed toidentify all deficiencies ini internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies ini internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Piney Point Village, Texas as of and for the yeare ended December 31,2023, and thei related notes to the financial statements, which collectively comprise the City of Piney Point Village, Texas' basic financial statements. We issued our report thereon dated May 22, 2024, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that  yet important enough to merit attention by those charged with governance.  purpose.  5    DRAFT  collectively comprise thel basic financial statements. The accompanying schedule ofe expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accountingand other records used toj prepare thel basici financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic This report is intended solely for the information and use of, management, governing body, others within the entity, and federal awarding agencies and pass-through entities and is not intended tol be and should not be used by anyone other than these specified parties.  financial statements as a whole.  Respectfully,  signature added upon finalization and issuance 14950 Heathrow Forest Pkwy I Ste 530  BrooksWatson & Co. Houston, TX 77032 May 22, 2024  6    DRAFT  City of Piney Point Village, Texas SUMMARY SCHEDULE OF PRIOR. AUDIT FINDINGS  For the Year Ended December 31, 2023  SUMMARY OF PRIOR YEAR AUDIT FINDINGS:  None.  7    DRAFT  City of Piney Point Village, Texas SCHEDULE OF FINDINGS AND QUESTIONED COSTS  For the Year Ended December 31, 2023  SUMMARY OF AUDITOR'S RESULTS:  Financial Statements Typeofa auditor's report issued:  The auditor's report on thel basic financial statements of the City expresses an unmodified opinion.  Internal control over financial reporting: Are any material weaknesses identified? Are any significant deficiencies identified not considered tol be material weaknesses? Is any noncompliance: material to financial  Yes Yes Yes  XNo  X_None Reported X_No  statements noted? Federal Awards  Theauditor'si report on compliance for major federal programs expresses an unmodified opinion.  Internal control over major program compliance: Are any material weaknesses identified? Are any significant deficiencies identified not considered to bei material weaknesses? Any audit findings disclosed that are required to be reported in accordance with 20 CFR 200.516(a)?  Yes Yes Yes  X_No  X None Reported XNo  8    DRAFT  City of Piney Point Village, Texas SCHEDULE OF FINDINGS AND QUESTIONED COSTS  For the Year Ended December: 31, 2023  Identification of major programs: CFDA Number(s) 21.027  Name of Federal Program or Cluster Coronavirus State and Local Fiscal  Recovery  Enter the dollar threshold used to distinguish between Type A and' Type B programs: Is the auditee qualified as al low-risk auditee?  $750,000 Yes  X_No  II. FINANCIALSTATEMENTI FINDINGS:  None.  III. FEDERAL AWARDS FINDINGS:  None.  9    DRAFT  City of Piney Point Village, Texas SCHEDULE OF EXPENDITURES OF FEDERALAWARDS  For the Year Ended December 31, 2023  Federal GrantorPass-through Agency/Program Name  Program/Grant Project Federal Assistance  Number  Listing Number  Expenditures  U.S. DEPARTMENT OF TREASURY  Pass-through' Texas Division of Emergency Management (COVID-19) Coronavirus State and Local Fiscal Recovery. Funds  TX1234  21.027  847,419 847,419 847,419  Total U.S. Department of Treasury  TOTAL PROGRAMS $  10    DRAFT  City of Piney Point Village, Texas  NOTES TO SCHEDULE OF EXPENDITURES OF FEDERALAWARDS  For the Year Ended December 31, 2023  Notel 1: BASIS OF ACCOUNTING  The accompanying schedule of expenditures of federal awards includes the grant activity of Piney Point Village, Texas and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Cost Principles for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the  preparation of thel basic financial statements.  Note 2: INDIRECT COST RATE  The City has not elected to use the 10 percent de minimis indirect cost rate allowed under the  Uniform Guidance.  11    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City. Administrator VIA: R. Schultz, Police Chief  MEETING DATE: May 28, 2024  SUBJECT: Discuss and take possible action on Memorial Villages Police Department.  Agenda Item: 5  This agenda item concerns the MVPD department's monthly report, which includes call volume, traffic stops, citations, and other public safety incidents. The attached report contains all the details. This item covers the MVPV 2023 Audit and the MVPD 2025 Budget in addition to the monthly report. The final item is a discussion of E-Bikes and possible action on an order regulating their  use for safety purposes (ORD 2024.04).  Action:  (1)Itis recommended that the Council accept the MVPD 2023 Audited Financial Report as (2) Iti is recommended that the Council approve the MVPD 2025 Budget as presented. (3) Iti is recommended that the Council approve the E-Bicycle Ordinance as presented.  presented.  Attachments:  MVPD Monthly Report. MVPD 2023 Financial Audit. MVPD 2025 Budget. E-Bicycle Ordinance (ORD 2024.04).  Page CC-2 Page CC-21 Page CC-98 Page CC-111    MVPD Monthly Report  CC-2    IEE o POLICE TX TO: FROM: REF:  Memorial Villages Policel Department  11981 Memorial Drive Houston, Texas 77024 Tel.(713)365-3701 Raymond Schultz ChiefofPolice  May 13,2024  MVPD Police Commissioners R. Schultz, ChiefofPolice April 2024 Monthly Report  During the month of April, MVPD responded/handled a total of 5,090 calls/incidents. 3,410 House Watch checks were conducted. 863 traffic stops were initiated with 888 citations being issued for 1499 violations. (Note: 20 Assistsi inl Hedwig, 182 inl Houston, 9in Spring' Valley and Oin Hillshire)  Calls/Events by Village were: Village Bunker Hill: Piney Point:  Calls/YTD House Watches/YTD Accidents Citations Response Time  1664/6707 1168/4634  1201/5093 746/3030 1462/5326 CallType Ord. Violations: Information: Suspicious Situations 97 Loud Party Welfare Checks:  2 3 14 # 10 14 13 23  321/179/142 263/155/108 280/142/138 Cites/Warn/Total 45@3:46 Citations Speeding: Exp. Registration 345 No Ins Nol License Red Light Fake Plate  11@2:56 17@3:31 17Q4:30  Hunters Creek: 1997/7398  Type andj frequency of calls for service/citations include:  CallType False. Alarms: Animal Calls: ALPR Hits: Assist Fire: Assist EMS: Accidents:  # 137 19 35 34 38 19  # 151 190 172 42 34  This month the department generated a total of93 police reports.  BH-27, PP-23, HC-36, HOU-7, HED-0, SV-0  Crimes Against of Persons Assault (DV) Crimes Against Property Burglary ofa a Habitation Felony Theft Theft ofa Vehicle ALPR Hits (valid) Accidents Warrants DWI Warrants Class 3. Arrests  (1) 1 (13) 3 1 1 3 19 10 0 10 6  Fraud/ID Theft Misdemeanor  6 2  Petty/Ouality ofLife Crimes/Events (79)  Weapons Charge Misc Poss ofl Marijuana Criminal Mischief Felony DWI  1 42 3 1 2 0  Arrest Summary: Individuals Arrested(18)  CC-3    Budget YTD:  Expense 1,902,374 445,111 2,347,485 253,098 2,600,584  Budget 6,466,610 1,110,490 7,577,100 289,700 7,866,800  % 29.4% 40.4% 31.0% 87.4% 33.0%  Personnel Expense: Operating Expense: Total M&O Expenditures: Capital Expenses: Net Expenses:  Follow-up on Previous Month Items/Requests from Commission  Staff continued work on the 2025 budget after the most recent budget workshop. A proposed budget for FY25 will be shared with the villages at their May meetings with  af final vote at their June meetings. Personnel Change/lsue/Uplares The department remains fully staffed. Major/Significant Events  Detectives worked a case ofa theft from the Catholic Retreat Center in Bunker Hill. Through investigation and utilizing the ALPR system, Detective Rodriguez identified a suspect who had committed similar crimes at Catholic facilities across the country. The detective was able to locate the suspect in California via the ALPR system and notified the CA fusion center. They in turn notified area agencies. The suspect was arrested after committing a new theft there. Property stolen from Bunker Hill was located in the suspect's vehicle. KHOU did a news story featuring  Detective Rodriguez and his investigation.  Status Update on Major Projects  The HVACsecond floor units were installed, and the AC work completed. The roof The department completed the purchase oft the 2022 Ford Explorer at the new agreed upon price negotiated by Commissioner Andrews. A new 2024 Ford Explorer was donated to the department for use by Officer Boggus for Drone Operations and has  replacement will begin on May 7, 2024.  been placed in service.  Community Projects  Remi has started work at the MVPD as the new "Support Dog". Remi was donated to the department by a citizen. Costs will be shared between the foundation and the department. Remi has a great disposition and is already a great hit with the Officers Boggus, Vasquez, and Reserve Officer Torres held a bicycle safety class at Bunker Hill Elementary School and have started work on the new. E-bike safety class The department hosted 2 community dialogue educations classes this month. One was titled "Run, Hide Fight" and the other "Crime Stoppers 101 - A discussion on Internet Safety". Both were: recorded and posted by the MVPD Facebook page. The 5th Annual Food Truck Rodeo was. held at Chapelwood. New events and activities were sponsored by the MVPF that included Axe throwing.  community.  curriculum that we will host this summer.  V-LINC new registrations in April +40  BH - 1674(+22) PP -1 1171 (+5)  HC-1 1664(+9) Out of Area-6 612 (+4)  CC-4    2022 Officer Committed Time to Service Report  Employee Name ALSALMANI, ALI BAKER, BRIAN C BALDWIN, BRIAN BIEHUNKO, JOHN BOGGUS, LARRY BURLESON, Jason BYRD, Rachied CANALES, RALPHE EDWARD CERNY, BLAIR C. ECKERFIELD, Dillion GONZALEZ, Jose HARWOOD, NICHOLAS JARVIS, RICHARD JOHNSON, JOHN JONES, ERIC KING, JEREMY KUKOWSKI, Andy MCELVANY, ROBERT ORTEGA, Yesenia OWENS, LANE PAVLOCK, JAMESADAM RODRIGUEZ, CHRISTOPHER RODRIGUEZ, JOSE RODRIGUEZ, REGGIE SALAZAR, Efrain SCHULTZ, RAYMOND SILLIMAN, ERIC SPRINKLE, MICHAEL TAYLOR, CRAIG VALDEZ, JUAN VASQUEZ, MONICA WHITE, TERRY Dispatch Committed Time 911 Phone Calls 3700 Phone Calls DP General Phone Calls* Radiol Transmissions This ist the minimal time as alli internal calls route through the 3700 number.  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Reports Cites  42:52:14 21:30:58 37:06:28 39:40:38 1:42:24 0:00:00 0:35:27 0:00:00 18:24:30 18:59:44 28:33:24 12:32:18 29:52:43 23:36:19 16:45:56 2:46:50 17:35:09 2:23:10 2:22:51 2:00:05 15:26:34 17:28:59 23:36:15 18:09:57 16:41:02 19:39:50 28:19:05 18:59:35 11:43:19 21:55:59 12:07:49 24:49:15 8:13:37 4:59:13 6:27:38 1:32:05 28:07:09 19:02:55 24:52:06 21:17:02 25:11:16 38:38:30 42:44:53 28:18:25 23:18:34 3:07:14 17:43:56 28:44:11 38:50:40 18:16:56 20:10:21 23:20:37 23:33:58 25:28:12 17:06:23 26:43:12 0:38:31 0:20:04 0:00:00 0:44:28 25:19:16 3:26:38 8:51:33 15:09:40 17:46:52 28:55:17 26:00:53 27:31:26 9:50:58 13:31:08 15:27:23 12:42:36 17:06:45 16:36:54 25:13:15 22:16:07 0:00:00 0:00:00 0:00:00 0:00:04 18:45:35 13:47:20 4:25:06 7:20:01 10:18:14 7:50:54 8:54:16 4:38:53 19:14:42 9:18:19 35:52:06 24:27:30 21:17:14 16:39:22 21:01:10 25:15:09 5:05:08 9:09:05 19:39:29 9:20:02 0:47:13 0:35:00 0:10:09 1:27:19 22:54:37 17:51:55 13:37:07 34:21:51 10:04:21 9:13:16 15:52:47 9:22:48 11:35:43 19:13:52 14:00:25 24:44:23 20:53:02 25:56:16 30:29:02 18:24:20 6:06:52 4:05:50 4:45:31 0:31:31 16:04:09 18:55:51 33:33:09 25:22:46  69 0 26 29 26  8 4 3 13  4 56 2 10  4 30 93 888  *= Admin  Total  237 243 276 305 2489 2291 2385 2429] 78:37:52 57:41:47 60:05:17 52:21:09 9871 9754 10382 10946  CC-    7591 Gaylord-Dr Denise: Dr  761  2024 Burglary Map Alarm POE No Open Garage No Rear Door Kick No RDoor No Shed No Door Kick  Address 467 Jan Kelly Tamerlaine 250 emorial 8 Voss Park 900 Brogden 736 Voss  Hedwig Village  Aingsride  Barryknol En  Beinhorn Rd  10802 Beinhorn No Open Door  Taylorcrest-Rd-  Hunters Creek Village  Boheme Dr orial- Dr  SOLVED Piney-P Point-Village  Bunker Hill Village  SOLVED;  Moricas >  Ways  2024 Robber  Durrette Dr lnk Rd  Address  Dr  MemorialDr  Sanfalpese  Daytime Burglar  Briar-ForestDr.  Briargrove  Nighttime Burglary  Burgoyne Rd  00 4/30/24  Robbery    2024 Auto Burglary Map  758  759 Gaylord-Dr Denise Dr  760  601  Address 8333 Katy Fwy 8525 Katy Fwy 10614 Gawain 10611 Twelve Oaks 11615 Starwood morialy 10710 Marsha 11321 Green' Vale 2102S. Piney Point 750 W. Creekside 29 Windemere  POE Win UNL* Win UNL UNL Win UNL UNL UNL UNL  Hedwig Village  SOLVED  Kingsrideln  Barryknoue Ln  Beinhorn Rd  SOLVED  SOLVED  TaylorcrestRd-  k Hunters CreekVillage SOLVED  Boheme Dri norial- Drn  SOLVED Piney Point-Village  Bunker Hill Village  SSOEVED  Monica  Durrette- Dr Rd  HillDr  Memorial-Dr  Sanfeloese  Daytime, Burglary  Briargrove  Nighttime Burglary  Burgoyne Rd  Blue Entry= Actugb Location Unknown WinPunc Underlined Contractor  30/24    US90  Hedwig  Mall ALPR 44'Hit's Barrykpoll Lane  Gaylord Drive  Lindenwood MemonatD HOA  (10)  Bunker Hill rthslvreRoad  Longwoods HOA  Smithdale Road  Village.  Piney Point  Bunker Hill Village  Claymore Road:  @0G  US Coins  Greenbay Street Piney.Point Villager  Hunters Creek  Memorial Drive 0  Drse Woodway  @  In Process  Frequent Mobile Locations  /0  San Felipe Street  San Felipe Street  HOA Systems-32  Briar Forest Drive  Total (209) Hits  1  2024 ALPR Hits April  4/30/24    US90  Hedwig 00)  Mall ALPR 44'Hits Barrykpoll Lane  Gaylord Drive  Lindenwood MemonatD HOA  Roa  Bunker Hill rthshvreRoad  ntleigt  Longwoods HOA  Hunters Creeky Village.  Smithdale Road  Piney Point  Village  Claymore Road.  US Coins  Greenbay PineyPoint Villager  Hunters Creek  Memorial Drive U  Dre woodway  In Process  Frequent Mobile Locations  San Felipe Street  San Felipe Street  HOA Systems  Briar Forest Drive  3) )Recovered Vehicles Recovered Plates -2 Investigative Leads  2024 ALPR Recoveries  April  /30/24    FIC,  April 2024  ALPR  ECHA VILLNCES  POLIC MEMORIAL TX VILLAGES  EM  REPORT  POLICE  Total Plate Reads, Incl's multiple reads of same plate Number of Unique Plates Read - Total without repeats Number of Hits/Alerts - All 14 possible categories Number of Hits/Alerts of the 6 monitored categories Number of Sex Offender Hits (not monitored live)  Summary Report  Total Hits-Reads/total vehicles passed by each camera    2024 ALPR Data Report  Plate Reads Summary Total Plate Reads: 4,231,573  DOWNLOADCSV Apr2-May1  Devices (38)- Search  CC-11    Unique Plate Reads Summary Total Unique Plate Reads: 526,148  DOWNLOADCSV Apr2-May1  Devices (38)- Search  CC-12    All Categories  Hits Report 04/01/2024 Selecta adater range upto31days Total Hits: 209  To. 05/01/2024  Search  DOWNLOADCSV  Topics (15)- Devices (38)-  CC-13    Top 7 Categories  Hits Report 04/01/2024 Select adate range upt to'31days Total Hits: 111  To. 05/01/2024  Search  DOWNLOADCSV  Topics (7)- Devices (38)-  CC-14    Sex Offenders  Hits Report 04/01/2024 Select adate range upto 31days Total Hits: 66  To 05/01/2024  Search  DOWNLOAD CSV  Topics (1)-  Apr  Apr4/19 Apr 420:2024 Apr421/2024 Apr Apr4 4252024 Apr  CC    Summary Report  Insights Dashboard Plate Reads 4,232,060  Searches 683  HotListh Hits 244  MMAM AMNM  Devices Sharing Sharedwith Lewisville TXPD, Sansom Park TXPD, and: 337 others AccessLevels Search Hotlist Tool Access  Device Status  34/340 Devices Online Battery 100%  KPEVIOuS Device  Device Name #01 Inbound, Riverview Way, EB  Next Device)  16.04s  CC    #1 Gessner S/B at Frostwood  #15 Hunters Creek Drive S/B at I-10  #29 Riverbend Main Entrance #30 Beinhorn E/B at Voss  Memorial at Gessner E/B #3 NO ALPR - Future Location  #16 Memorial  Creekside W/B at  VISA  #2  #17 Memorial W/B at Voss #18 Memorial E/B at Voss  #31 Memorial E/Ba at Tealwood (new) #32 Greenbay W/B at Memorial #33 Strey N/B at Memorial  POLICE  #4 Memorial N/B at Briar Forrest #5 Bunker Hill S/B at Taylorcrest #6 Taylorcrest W/B at Flintdale #7 Memorial E/B at Briar Forrest #8 2200 S. Piney Point N/B  #19 S/B Voss at Old Voss Ln 1 #20 S/B Voss at Old Voss Ln 2  Private Systems monitored by MVPD US COINS-I I-10 Frontage Road Memorial Manor NA lindenwooa/Memoral  POLICE TX  #21 N/B Voss at Magnolia Bend Ln1 #22 N/B Voss at Magnolia Bend Ln 2  Greyton Lane NA Calico NA Windemere NA Kensington NA Stillforest NA Farnham Park Riverbend NA Pinewood NA Hampton Court Bridlewood West NA N Kuhlman NA Longwoods NA Memorial City Mall-22  #9 N. Piney Point N/B at Memorial  #23 W/B San Felipe at Buffalo Bayou Mott Lane  #10 Memorial E/B at San Felipe  #24 N/B Blalock at Memorial  Yellow = Bunker Hill Green = Piney Point Red = Hunters Creek Blue = MVPD Mobile  #25 N/B Bunker Hill at Memorial #26 S/B Hedwig at Beinhorn #27 Mobile Unit #181  #11 Greenbay E/B Piney Point  #12 Piney Point S/B at Gaylord #13 Gessner N/B at Bayou  Purple = Privately Owned Systems  #28 Mobile Speed Trailer/Station  #14 Beinhorn W/B at Pipher  CC-17    Total" 'Plate Reads' by' 'Device Name' Device Name #22- NBV Voss> Magnolial Bend (Lane2) #13NBGessnerl Rd #08: 2200SPiney! Point RdNB at CityLimit #23-WBS San Felipex! Buffalo Bayou #21- -NBV Voss xMagnolial Bend (Lane 1) #12Piney Point Dr SBa at Gaylord #20- SBVossx <Old Voss (Lane2) #17MemoraID:WBaty Voss àY"CE #281 MVPDStation: S/BMemorialDrive #02N MemorialDrEBat Gessner #31E EBM Memorial Dr near Tealwood #19- SBVossxOldVossl (Lane 1) #24-NBBlalock xMemorial MBMemonaDtBastloson, #04MemorialDrH NBa atBriar Forestôy"CE #14Beinhorn! RdWBatF tPipher #100n MemorialDr! EBf from SanF Felipe #01 Gessner SBa atF Frostwood! Elementarydy; #071 MemorialDrE EBatBriarF Forestay'; #16N Memoriall DrV WBatEC CreeksideDray; #09NPineyF Point Rdat MemorialDr #05E BunkerhillF RdSBa at Taylorcrest #27Unit 181 Blalock S/Ba atl Taylorcrest #30EBBeinhorn! Rd@Voss Rd #06T Taylorcrest RdWBatF Flintdale #26- SBHedwigxBeinhom #11 GreenbayStEBatP PineyPoint Rd #32WB Greenbay@N MemorialDr #25- NBBunkerk Hillxl MemorialoycE Strey! NB atl Memorialdy"dE #29- Riverbend Main Entrancedy"CE #15Hunters Creek DrSBatl-1087; #01 Inbound, Riverview Way, EB Gessener #03 RdNBa atB Buffalo Bayou Grand1 Total  Sumo ofPlate Reads 414174 310460 299900 267718 243627 200473 191922 182380 166106 164931 155289 141735 141663 127244 125358 107884 106914 103781 101461 95466 92910 88336 84037 71827 70303 49415 33439 29398 27497 16002 7427 7165 5944 0 4232186  'Plate Reads' by' 'Device Name'  #22- NBV Vossx Magnolial Bend(lane2) #21- NBV Vossx Magnolial Bend(lane1) 28MVPDStationsBH Memorial Drive #24- NBE Blalock xMemorial #100nMemorial. Dr EBfrom SanF Felipe #09NPineyl PointRd atMemorial Dr #061 TaylorcrestRd WBa atFlintdale #25- NBE Bunkerk Hillx Memorial aF"CE #01lnbound, Riverview Way, EB  100 200 300 400 Thousands Plate Reads  Plate Loca By  Aprilc2024    Hits By Camera  Total 'Hits' Device Name' by" Device Name #22-NBV Voss Magnolia Bend (Lane2) #131 NB Gessner Rd #21- NBI Voss Magnolia Bend (Lane 1) #23- WB San FelipexE Buffalo Bayou #12 Piney Point! Dr SBa at Gaylord #071 Memorial Dr EBa atE Briar Forestà ay; #19- SB Voss xOld Voss (lane1) #17 Memorial Dr WB at Voss SY"CE #082 2200 SPineyF Point Rd NB atCityl! Limit #14 Beinhorn! Rd WB atF Pipher #161 Memorial Dr WB atECreeksidel Dr ay; #01 Gessner SBa atF Frostwood Elementaryay; #181 Memorial Dr EBa atVoss ay; #10 Onl Memorial DrE EBf from SanF Felipe #20- SB Voss xOld Voss (Lane2) #27 Unit 181 Blalock S/Ba atl Taylorcrest #041 Memorial Dr NBa atE Briar Forest OY"CE #31 EBI Memorial Dr near Tealwood #02 Memorial Dr EBa at Gessner #28 MVPDS Station S/BI Memorial Drive #30 EBI Beinhorn Rd @ Voss Rd #061 Taylorcrest Rd WB atl Flintdale #24- NBI Blalockx Memorial #11 Greenbay StE EBa atP Piney Point Rd #05 Bunkerhill Rd SB atT Taylorcrest #32 WB Greenbay @ Memorial Dr Grand Total  Total  Reads-4,231,573  E Sum of Hits 36 25 23 14 10 10 9 8 8 7 7 6 5 5  'Hits' by' Device Name'  Unique Reads-5 526,148  #22- NBV Vossx Magnolia Bend(Lane2) #23- WBS SanFelipex xBuffaloE Bayou #19- SBVoss) xOldVoss(Lane: 1) #14Beinhom RdWBatP Pipher #18MemorialDr EBatVoss ay'i #27Unit1 181E Blalock S/Batl Taylorcrest #02MemorialDr: EBa atGessner #06T Taylorcrest RdV WBa atFlintdale #05E BunkerhillF RdSBa atl Taylorcrest  Hits-209  7Top Hits - 111 Hotlist Stolen Vehicle Stolen Plate Member Gang Missing Amber  15 2025303540 Hits  4 4 4 3 3 2 2 2 2 209  Priority Restraining Or  Aprilc2    ALPRE Recoveries de Loc Val SVL2616 Soul 24 16,500.00 CCFraud/Theft CWS6686 ChevPU 21 10,000.00 SSP9798 GMCArcar 19 46,000.00 Fraud KPL1936 Chev1500 12 $ 40,000.00 Repeato Offender TMV3732 BMW 22 35,000.00 Fraud SRY8618 ToyMaur 23 28,000.00 MXG570 ToyRav4 26,000.00 Warrant JBG9307 LexNX 13,000.00 Stolen Plateo onveh 11-Mar NVK821 HyudElan 27 18,000.00 2 $ 14,000.00 Plateonveh 4-Apr 4463698 FordMus 2$ 42,000.00 Ontowtrk W297HO Fraud/Fugitive DOUQ11  PlateR Recoveries  Links  Date 7-Jan 9-Jan 18-Jan 2-Feb 16-Feb 8-Mar 9-Mar 2-Apr 16-Apr 8-Mayl 10-May  Plate Recove Date Links 6VKC128 1/23/2024 Owner RKN392 2/4/2024 Owner DW16774 2/15/2024 Owner 4B8105K 3/2/2024 Dup/Frd DV7ZHH 3/18/2024 Owner TKX6267 4/11/2024 Arrested 8LL173 4/29/2024 Cited/Tow  Plate Reco Date Links  DriverD DNK  31 19  vehicle Templ Tag LocatedbutFled Date Plate Camera 3-lan SFG3451 9-lan SGN1517 13 28-Mar W197102 22 Runaways/Missing  Date Plate Camera  Date Plate Camera  Communitys SafetyHotist 1/8/2024 LCP9497 32 4/19/2024 LCP9497 58  9of1 13i involvedi inc other crimes=6: 6920%  HOTL ListH Hitso OtherA Agencies  ALPRS StopsLocatedr notR Reporteda asR Recovered Plate ALPR Agency Date NLM7574 8 HPD 4-lan 3882-E22 20 HPD 23-lan TIZ3887 13 C5 25-Apr  $ 403,500.00  Programs Summary 2024Value 2023V Value 2022V Value 2021V Value 2020V Value 2019V Value Program Total Crime Thefto  403,500.00 646,500.00 $1,733,000.00 $1,683,601.00 $1,147,500.00 438,000.00 $6,052,101.00 INVESTIGATIVEL LEADS/Solves  Recovered Recovered Recovered Recovered Recovered Recovered Crime  75 61 22 275  Plate Date ALPR PackageT Theft TPK9834 3-Jan P-Kensington MailTheft SIB2869 3/8/2024 BMV-CrimN Mischief 100059B 3-lan P-USCoins MailTheft 4297A98 4-Jan Maill Theft SXS7885 5-Jan Hotlist Theft TPK9834 7-lan 13 AutoT Theft TZI4122 4/11/2024 SGN1517 9-Jan 13 BW61592 10-lan Bellaire PRM6967 23-Jan P-Still 8X5G491 27-Jan 1 RKH0399 2-Feb 12 oflawnEq BW61592 9-Feb TSP9824 16-Feb 18 BMV 22-Feb 12 SuspEvent TIJ0901 4-Mar 17 *ALPRU usedt top provef falser report  Plate Date ALPR Crime Date Plate ALPR  SIB2869 3/15/2024 21 BurglaryofaHab. 1RPFR 3/16/2024 1,31 6 BurgofHab WVTLL2498 4/1/2024  CC-20    MVPD 2023 FinancialAudit  CC-21    ANNUAL FINANCIAL REPORT  of the  Memorial Villages Police Department  For the Year Ended December 31, 2023  CC-22    (This page intentionally left blank.)  CC-23    Memorial Villages Police Department  TABLE OF CONTENTS December: 31, 2023  FINANCIAL SECTION Independent Auditor's. Report Management's Discussion and Analysis Basic Financial Statements  1 7  Government-Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Governmental Funds: Balance Sheet Governmental Funds Governmental Funds of Activities Proprietary Funds: Statement of Net Position Statement of Cash Flows Notes to Financial Statements  17 19  20 23 24 27 28 29 30 33  Reconciliation of the Balance Sheet to the Statement of Net Position- Statement of Revenues, Expenditures, and Changes in Fund Balance- Reconciliation of the Statement ofl Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement  Statement of Revenues, Expenses, and Changes inl Fund Net Position  REOUIRED: SUPPIEMENTARYINFORMATION  Schedule of Revenues, Expenditures, and Changes in Fund Balances- Schedule of Changes inj Net Pension Liability and Related Ratios- - Texas Schedule of Employer Contributions to Pension Plan - Texas Municipal Schedule of Changes in OPEB Liability and Related Ratios-Texas Schedule of Changes in OPEB Liability and Related Ratios - Retiree Health  Budget and Actual General Fund Municipal Retirement System Retirement System Municipal Retirement System  63 64 66 68 70 CC-24  Plan    (This page intentionally left blank.)  CC-25    BW&C  BROOKSWAISON - & CO. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT. AUDITOR'S. REPORT  To the Board of Commissioners of the Memorial Villages Police Department: Report on the Financial Statements  Opinions  We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Memorial Villages Police Department (the Department"), as of and for the year ended December: 31,2023, and the related notes to the financial statements, which collectively comprise the Department's basic financial In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of Memorial Villages Police Department, as of December 31, 2023, and the respective changes in financial position for the year then ended in accordance with  statements as. listed in the table of contents.  accounting: principles generally accepted in thel United States of America.  Basis of Opinion  We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required tol bei independent of thel Memorial Villages Police Department and toi meet our other ethical responsibilities, in accordance with thei relevant ethical requirements relating to oura audit. Wel believe that the audit evidence we have obtained is sufficient and appropriate to provide a  basis for our audit opinions.  Responsibilities ofManagement, for the Financial Statements  The Department's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant tot thej preparation: and fair presentation off financial statements that are: free from material  misstatement, whether due to fraud or error.  14950 Heathrow Forest Pkwy I Suite 530 I Houston, TX 77032 ITel: 281.907.8788 IE Fax: 888.875.0587 I we.rolswatomCocom  CC-26  1    In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Department's ability to continue as a going concern for one year after the date that the financial  statements are: issued.  Auditor's Responsibility, for the Audit of the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's: report thati includes our opinions. Reasonable assurance: is al high level of assurance but isi not absolute assurance and therefore isi not a guarantee that an audit conducted in accordance with GAAS will always detect ai material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually ori in the aggregate, they would influence the judgment made by a reasonable user  based on the financial statements.  Inj performing an audit in accordance with GAAS, we:  Exercise professional judgment and maintain professional skepticism throughout the Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive tot those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Department's ability to continue as a  audit.  disclosures in the financial statements.  Accordingly, no such opinion is expressed. presentation of the financial statements.  going concern for a reasonable period of time.  We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal  control-related matters that we identified during the audit.  CC-27  2    Other Matters  Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, schedule of changes in net pension liability and related ratios, schedule of employer contributions to pension plan, schedule of changes in other postemployment benefits liability and related ratios, and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of thel basic financial statements, isi required by the Governmental Accounting Standards Board who considers it tol be an essential part of financial reporting for placing the basic financial statements We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion  in an appropriate operational, economic, or historical context.  or provide any assurance.  0%  hoto  BrooksWatson & Co., PLLC Certified Public. Accountants Houston, Texas May 8, 2024  CC-28  3    (This pageintentionally left blank.)  4  CC-29    MANAGEMENTS DISCUSSION  AND ANALYSIS  5  CC-30    (This pageintentionally left blank.)  6  CC-31    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS (MD&A)  December 31, 2023  As management of the Memorial Villages Police Department (the Department"), we offer readers of the Department's financial statements this narrative overview and analysis of the financial activities of  the Department for the fiscal year ended December 31, 2023.  Financial Highlights  The Department's total combined net position was a deficit balance of $1,218,347 at December Att the close of the current fiscal year, the Department's governmental funds reported combined As of the end of the year, the unassigned fund balance of the general fund was $60,000 and  31,2023.  fund balances of $524,417, ani increase of $283,518.  participant assessment refunds totaled $135,853 for the year. Thel Department had an overall increase ini net position of $103,714. Thel Department closed the year with ai net pension liability of $3,148,978.  Overview of the Financial Statements  The discussion and analysis provided here are intended to serve as an: introduction to thel Department's basic financial statements. The Department's basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail  tos support thel basic financial statements themselves.  Government-Wide Statements  The govermment-wide, financial statements are designed to provide readers with a broad overview of the The statement of net position presents information on all of the Department's assets and liabilities. The difference between the twoi is 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 Department is improving or deteriorating. Other non-financial factors, such as the Department's property tax base and the condition of the Department's infrastructure, need to be considered in order to assess the overall health The statement of activities presents information showing how the Department's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues  Department's finances, in a manner similar to a private-sector business.  oft the Department.  CC-32  7    Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December31, 2023  and expenses are reported for some items that will only result in cash flows in future fiscal periods Both of the government-wide financial statements distinguish functions of the Department that are principally supported by charges for services (governmental activities) from other functions that are intended toi recover all or a significant portion of their costs through user fees and charges (business-type  (e.g., uncollected taxes and earned but unused vacation leave).  activities). The governmental activities of the Department include public safety.  FUND FINANCIALSTATEMENTS  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 Department, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Department can be divided into two categories: governmental funds and  proprietary funds. Governmental Funds  Govermmental 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 may be useful in assessing a govemmentsneartemm 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 sovemmentsnearterm 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 The Department maintains four 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, vehicle replacement, youth services and The Department adopts an annual appropriated budget for its general, vehicle replacement, and capital asset funds. A budgetary comparison statement has been provided for the general fund to demonstrate  comparison between governmental funds and governmental activities.  special capital assets funds, which are considered to be major funds.  compliance with thel budget.  CC-33  8    Memorial Villages Police Department MANAGEMENT'S DISCUISSIONAND ANALYSIS, Continued  December31, 2023  Proprietary Funds  The Department's proprietary funds consist if an internal service fund. The Department's internal service fund is used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and Piney Point Village, Texas. All activities associated with providing such services are accounted for in these funds, including administration, operation, maintenance, billing and collection. The Department's intent is that costs of providing the Proprietary financial statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate  services to the individual funds on a continuing basis is financed through charges.  information for thel health benefits fund. Notes to Financial Statements  The notes provide additional information that is necessary to acquire a full understanding of the data  provided in the government-wide and fund financial statements.  Other Information  In addition to thel basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The required RSI includes al budgetary comparison schedule for the general fund, schedule of changes in the net pension liability and related ratios, schedule of employer contributions for the Texas Municipal Retirement System, and the schedule of changes in the OPEB liability and related ratios. RSI can be found after thel basic financial statements.  GOVEKNMENT-WIDE FINANCIAL, ANALYSIS  As noted previously, net position may serve over time as a useful indicator of the Department's financial position. For the Department, liabilities exceed assets by $1,218,347 as of December 31, 2023, The largest portion of the Department's net position, $717,876, reflects its investments in capital assets (e.g land, police station, equipment and vehicles), less any debt used to acquire those assets that are still outstanding. The Department uses these capital assets toj provide services to citizens; consequently, these assets are: not available for future spending. Although the Department'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 assets themselves cannot be used to liquidate these  in the primary government.  liabilities.  CC-34  9    Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December 31, 2023  The following table reflects the condensed Statement of Net Position:  Governmental Activities 2022 Activities 1,032,809 $ 652,273 1,685,082 469,650 1,002,632 1,494,708 2,497,340 979,453  2023 Activities $ 1,019,716 $ 717,876 1,737,592 1,393,928 741,707 3,450,291 4,191,998 157,869  Governmental Governmental  $ Variance (13,093) 65,603 52,510 924,278 (260,925) 1,955,583 1,694,658 (821,584)  Current and other assets Capital assets, net  Total Assets Deferred Ouflows of Resources  Other liabilities Long-term liabilities  Total Liabilities Deferred Inflows of Resources  Net Position: Net investment inc capital assets Unrestricted  717,876 (1,936,223)  652,273 (1,974,334) (1,322,061)  65,603 38,111 103,714  Total Net Position $ (1,218,347)  Deferred outflows of resources for the Department increased by $924,278 and deferred inflows decreased by $821,584 when compared to the prior year. These variances are directly related to the significant loss on pension investments during the 2022 calendar year and related actuarial changes in the City's pension inputs. Other liabilities decreased by $260,925 primarily due to the application of the deferred budget surplus payment from the prior year. Long-term liabilities increased by $1,955,583 primarily due to the significant increase in the City's net pension liability when compared to the prior  year.  CC-35  10    Memorial Villages Police Department MANAGEMENT'S DISCUISSIONAND ANALYSIS, Continued  December31, 2023  Statement of Activities:  The following table provides as summary of the Department's changes ini net position:  Governmental. Activities  2023 Activities  2022 Activities  Governmental Governmental  $ Variance  Revenues Program revenues: Charges for services General revenues: Investment income Other revenues Expenses Public safety Special asset capital refund Total Expenses Change in Net Position Beginning Net Position  $ 7,330,581 $ 6,168,794 $ 1,161,787  37,356 7,803 7,375,740 7,122,026 150,000 7,272,026 103,714 (1,322,061)  9,159 46,165 6,224,118 6,118,495 6,118,495 105,623 (1,427,684)  28,197 (38,362) 1,151,622 1,003,531 150,000 1,153,531 (1,909) 105,623 103,714  Total Revenues  Ending Net Position $ (1,218,347) $ (1,322,061) $  For the year ended December 31, 2023, revenues from governmental activities totaled $7,375,740. Charges for services increased by $1,161,787 or 19% to account for the assessments needed to fund the department's operational costs. In addition, there were: nonrecurring additional capital assessments in the current year. Investment income increased by $28,197 or over 100% primarily due to realization of higher interest rates in the current year. Other revenues decreased by $38,362 or 83% primarily due to For the year ended December 31, 2023, expenses for governmental activities totaled $7,272,026. This represents an increase of $1,003,531 or 16% from the prior year. The increase is primarily due to greater personnel costs related to the wage increases in the current year. In addition, the City incurred greater building maintenance, IT/software maintenance, depreciation, and pension/health benefit costs in the current year. The Department's only functional expense is public safety, which accounts for the total  nonrecurring grant revenue and miscellaneous funds received ini the prior year.  operations of the police department.  CC-36  11    Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued  December31, 2023  There was an overall increase ini net position of $103,714 for the year. FINANCIAL, ANALYSIS OF THE DEPARTMENT'S FUNDS  As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related Governmental Funds The focus of the Department's governmental funds is to provide information of near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Department's financing requirements. In particular, unreserved fund balance may serve as auseful measure of the Department'snet: resources available for spending at the end of the year. As of the end of the year the general fund reflected a total fund balance of $181,437. Oft this, $121,437 is considered nonspendable due to prepaid assets. Each participating entity has contributed $20,000 in working capital which remains as unassigned fund balance at the end of the year totaling $60,000. The The vehicle replacement fund reflected a fund balance of $162,688. This is an increase of $138,812 compared to the prior year, as current year revenues were greater than actual capital outlay The youth services fund reflected a fund balance of $12,159. This is a decrease of $2,718 when compared to the prior year. The decrease is primarily due to program related expenses exceeding The special capital assets reflected a fund balance of $168,133 which is an increase of $33,294. The increase is primarily attributed to the current year revenues exceeding current year expenditures. There was an overall increase in governmental fund balance of $283,518 from the prior year. Proprietary Funds - The Department's proprietary funds provide the same type of information found  legal requirements.  general fund balance increased $114,130 from the prior year.  expenditures.  actual revenues ini the current year.  int the goverment-wide financial statements, but in more detail. GENERAL FUND BUDGETARYHIGHLIGHIS  There was a total negative revenue variance of $104,950 and aj positive expenditure variance of $219,086 for the year. The negative revenue variance was the result of participant refunds totaling $135,853 for excess assessments received over final operating expenditures. There was a total positive expenditure variance of $219,086 due to less than anticipated expenditures for all departments in the current year.  CC-37  12    Memorial Villages Police Department MANAGEMENT'S DISCUISSIONAND ANALYSIS, Continued  December31, 2023  CAPITAL ASSETS  As of the end of the year, the Department's governmental activities funds had invested $717,876 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included  with the governmental capital assets as required by GASB Statement No. 34. Major capital asset additions during the current year include the following:  Remodeled the dispatch building for $336,965. Purchased a ventilation system for $5,950. Purchased equipment totaling $36,249.  More detailed information about the Department's capital assets is presented in note IV.C to the  financial statements.  ECONOMIC: FACTORS. AND NEXT YEAR'S BUDGET  The Board of Police Commissionaires are committed to maintaining and improving the overall wellbeing of the Department and improving services provided to their public citizens. The Department  isl budgeting for growth in the upcoming year.  CONTACTING THE DEPAKIMENTS FINANCIAL MANAGEMENT  This financial report is designed toj provide a general overview of the Department finances for all those with an interest in the Department's finances. Questions concerning this report or requests for additional financial information should be directed to the Chief of Police, Memorial Villages Police  Department, 11981 Memorial Drive, Houston, Texas 77024; telephone (713) 365-3700.  CC-38  13    (This page intentionally left blank.)  14  CC-39    FINANCIAL STATEMENTS  15  CC-40    (This page intentionally left blank.)  16  CC-41    Memorial Villages Police Department  STATEMENT OF NET POSITION December 31, 2023  Primary Government Governmental Activities  Assets Current assets: Cash and cash equivalents Receivables, net Prepaids Capital assets:  $  891,185 7,094 121,437 1,019,716 717,876 717,876 1,737,592 1,386,797 7,131 1,393,928  Total Current Assets Total Noncurrent Assets  Net depreciable capital assets Deferred Outflows of Resources Deferred Outtlows-pensions Deferred outflows-OPEB  Total Assets  Total Deferred Outflows of Resources  Liabilities Current liabilities: Accounts payable and accrued liabilities Due to other governments Compensated absences, current Noncurrent liabilities: Net pension liability OPEB liability-SDBF OPEB liability-Health benefits Compensated absences, noncurrent  321,438 135,853 284,416 741,707 3,148,978 195,813 73,898 31,602 3,450,291 4,191,998 104,835 53,034 157,869 717,876 (1,936,223)  Total Current Liabilities  Total Noncurrent Liabilities  Total Liabilities  Deferred Inflows of Resources Deferred inflows-pensions Deferred inflows-OPEB Net] Position Net investment in capital assets Unrestricted  Total Deferred Inflows of Resources  Total Net Position $ (1,218,347)  Seel Notes to Financial Statements.  17  CC-42    (This page intentionally left blank.)  18  CC-43    Memorial Villages Police Department  STATEMENT OF ACTIVITIES For the Year Ended December 31, 2023  Net (Expense) Revenue and Changes in Net Position Primary Government Governmental Activities  Program Revenues  Charges for Services  Grants and Contributions  Functions/-rograms Primary Government Governmental Activities Public safety Special asset capital refund Total Governmental Activities  Expenses  $ 7,122,026 $ 7,330,581 $  $  208,555 (150,000) 58,555 37,356 6,874 929 45,159 103,714 (1,322,061)  150,000 7,272,026  7,330,581 General Revenues: Investment income Other revenues Gain on sale of capital assets Total General Revenues Change in Net Position  Beginning Net Position  Ending Net Position d$ (1,218,347)  See Notes to Financial Statements.  19  CC-44    Memorial Villages Police Department  BALANCE SHEET GOVERNMENTAL FUNDS December 31, 2023  Special Capital Assets 168,133 168,133  Vehicle Replacement 179,491 $ 179,491 $  Youth Services  General $ 510,317 $ 1,503 121,437  Assets Cash and cash equivalents Receivables, net Prepaids Liabilities Accounts payable and accrued liabilities Due to other governments Due to other funds Fund Balances Nonspendable: Prepaids Assigned for: Vehicle replacement Youth services Capital projects Unassigned reported in: General fund  13,617 $ 13,617 $  Total Assets $ 633,257 $  $ 299,608 $ 135,853 16,359 451,820  16,803 $ 16,803  1,458 $ 1,458  Total Liabilities  121,437  162,688  12,159  168,133 168,133 168,133  60,000 181,437  Total Fund Balances  162,688 179,491 $  12,159 13,617 $  Totall Liabilities, Deferred Inflows, See Notes to Financial Statements.  and Fund Balances $ 633,257 $  20  CC-45    Total Governmental Funds $ 871,558 1,503 121,437 $ 994,498  $  317,869 135,853 16,359 470,081  121,437 162,688 12,159 168,133 60,000 524,417 994,498  $  21  CC-46    (This page intentionally left blank.)  22  CC-47    Memorial Villages Police Department  RECONCILIATION OF THE BALANCE SHEETTO THE STATEMENT OF NET POSITION  GOVERNMENTAL FUNDS December 31, 2023  Fund Balances Total Governmental Funds Adjustments for the Statement of Net Position:  $ 524,417  Capital assets used in governmental activities are: not current financial resources and, therefore, not reported in the governmental funds.  Capital assets net depreciable  717,876  Deferred outflows of resources, represent a consumption of net position that applies toaf future period(s) and is not recognized as an outflow of resources (expenditure)  until then.  Pension outflows OPEBOutlows-SDBF  1,386,797 7,131  Internal service funds are used by management to charge the cost of equipment services and replacement toi individual funds. The assets and liabilities of the internal service funds are: included in governmental activities in the statement of net position.  Net position governmental activities  38,008  Deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time.  Pension inflows OPEB: inflows-SDBF  (104,835) (53,034)  Some liabilities, including bonds payable and capital leases, are: not reported as  liabilities in the governmental funds.  Compensated absences Net pension liability OPEB liability-SDBF OPEB liability-Health benefits  (316,018) (3,148,978) (195,813) (73,898)  Net Position of Governmental Activities $ (1,218,347)  Seel Notes to Financial Statements.  23  CC-48    Memorial Villages Police Department  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE  GOVERNMENTAL FUNDS For the Year Ended December 31, 2023  Special Capital Assets 512,200 8,059 520,259 336,965 150,000 486,965 33,294  Vehicle Replacement 159,999 $ 3,899 163,898  Youth Services  General $ 6,658,382 $ 25,081 5,814 6,689,277 6,575,147 6,575,147 114,130  Revenues  Participant assessments, net Investment income Other revenue Expenditures Current: Public safety Capital outlay Special assets capital refund Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Sale of assets Total Other Financing Sources Net Change in Fund Balances Beginning fund balances  317 1,060 1,377 4,095 4,095 (2,718)  Total Revenues  13 39,218 39,231 124,667 14,145 14,145 138,812 23,876 162,688 $  (Uses)  114,130 67,307 181,437 $  (2,718) 14,877 12,159 $  33,294 134,839 168,133  Ending Fund Balances $  See Notes to Financial Statements.  24  CC-49    Total Governmental Funds $ 7,330,581 37,356 6,874 7,374,811 6,916,220 39,218 150,000 7,105,438 269,373 14,145 14,145 283,518 240,899 524,417  $  25  CC-50    (This page intentionally left blank.)  26  CC-51    Memorial Villages Police Department  RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE  STATEMENT OF ACTIVITIES For the Year Ended December 31, 2023  Amounts reported for governmental activities in the statement of activities are  different because:  Net changes in fund balances total governmental funds  $  283,518  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.  Capital outlay Depreciation expense  379,163 (300,344) (13,216)  Net effect of capital disposals and transfers  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 Pension expense OPEB expense-SDBF OPEB expense-Health benefits  (40,084) (225,287) 2,916 16,659  Internal service funds are used by management to charge the cost of health benefits toir individual funds. The net revenue of certain activities of internal service funds is  reported with governmental activities.  389 103,714  Change in Net Position of Governmental Activities $  See Notes to Financial Statements.  27  CC-52    Memorial Villages Police Department  STATEMENT OFI NET POSITION PROPRIETARYFIND December 31, 2023  Governmental Activities Internal Sevice Fund Health Benefits  Assets Current Assets Cash and cash equivalents Receivables, net Due from other funds Liabilities Current Liabilities  $  19,627 5,591 16,359 41,577 3,569 3,569 38,008 38,008  Total Current Assets  Accounts payable and accrued liabilities  Total Current Liabilities  Net Position Unrestricted  Total Net Position $  See Notes to Financial Statements.  28  CC-53    Memorial Villages Police Department  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION  PROPRIETARYFIND For the Year Ended December 31, 2023  Governmental Activities Internal Sevice Fund Health Benefits $ 1,021,232 1,021,232 1,020,843 1,020,843 389 37,619 38,008  Operating Revenues Charges for services Operating Expenses Cost of services  Total Operating Revenues  Total Operating Expenses Change in Net Position Ending Net Position $  Beginning net position  See Notes to Financial Statements.  29  CC-54    Memorial Villages Police Department  STATEMENT OF CASH FLOWS PROPRIETARY FUND (Page 1 of2) For the Year Ended December 31, 2023  Governmental Activities Internal Sevice Fund Health Benefits $ 1,025,953 (1,035,457) (9,504) (9,504) 29,131 19,627  Cash Flows from Operating Activities Receipts from customers Payments to suppliers  Net Cash Provided (Used) by Operating Activities Increase (Decrease) in Cash and Cash Equivalents  Beginning cash and cash equivalents  Ending Cash and Cash Equivalents $  See Notes to Financial Statements.  30  CC-55    Memorial Villages Police Department  STATEMENT OF CASH FLOWS PROPRIETARY FUND (Page 2 of2) For the Year Ended December 31, 2023  Governmental Activities Internal Sevice Fund Health Benefits  Reconciliation of Operating Income (Loss) tol Net Cash Provided by Operating Activities Operating Income (Loss) Changes in Operating Assets and Liabilities: (Increase) Decrease in: Accounts receivable Due from other funds Increase (Decrease) in:  $  389 4,721 (16,359) 1,745 (9,504)  Accounts payable and accrued liabilities  Net Cash Provided (Used) by Operating Activities $  See Notes to Financial Statements.  31  CC-56    (This page intentionally left blank.)  32  CC-57    Memorial Villages Police Department  NOTES TO. FINANCIAL STATEMENTS  December: 31, 2023  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Description of Government-Wide Financial Statements  The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all activities of the primary government. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no  business-type activities. B. Reporting Entity  The Memorial Villages Police Department (the Department") was created in 1977 through an interlocal agreement ("the Agreement") between the cities of Bunker Hill Village, Texas, Hunters Creek Village, Texas, and Piney Point Village, Texas (the Participating Cities") pursuant to the terms of the Interlocal Cooperation Act of the 62nd legislature of the State of Texas, as amended. The Agreement provides for the Department to furnish all police and law enforcement activities The Department is an independent political subdivision of the State of Texas, governed by a board of six commissioners, and is considered a primary government. Each contracting city appoints two police commissioners and an alternate police commissioner to the Board of Police Commissioners (the "Board"). The Board governs all budgeting and financing operations as well as the affairs off the agency. As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the Department's financial reporting entity. There are no other organizations that meet the criteria for inclusion herein as The financial objective of the Department is to cover annual operating costs and actual and As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of thel Department's financial reporting entity. The Department has adopted Governmental Accounting Standards Board Statement No. 61, The Financial Reporting Entity. No other entities have been included in the Department's reporting entity. Additionally, as the Department is considered a primary government for financial reporting Considerations regarding the potential for inclusion of other entities, organizations or functions in the Department's financial reporting entity are based on criteria prescribed by generally  to the Participating Cities.  part of the financial reporting entity. anticipated capital expenditure outlays.  purposes.  33  CC-58    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  accepted accounting principles. These same criteria are evaluated in considering whether the Department is a part of any other governmental or other type of reporting entity. The overriding elements associated with prescribed criteria considered in determining that the Department's financial reporting entity status is that of a primary government are that it has a separately elected governing body; iti is legally separate; and is fiscally independent of other state and local governments. Additionally prescribed criteria under generally accepted accounting principles include considerations pertaining to organizations for which the primary government is financially accountable, and considerations pertaining to organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. The Department isnot considered a component unit of the participating Cities, buti is reported as aj joint venture.  .Basis of Presentation - Government-Wide and Fund Financial Statements  While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds. Separate financial statements are provided for governmental funds and As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu of taxes where the amounts are reasonably equivalent: in value to the interfund services provided and other charges between various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. The fund financial statements provide information about the government's funds, including its blended component units. Separate statements for each fund ategey-govemmenta. and proprietary are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are: reported as separate columns in the fund financial statements.  the proprietary funds.  The government reports the following major governmental funds:  General Fund  The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from the Participating Cities. Expenditures include public safety. The general fund is always considered a major fund for  reporting purposes.  CC-59  34    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Youth Services Fund  The youth services fund is a special revenue fund used to account for the receipt and disbursement of legally restricted funds toward Drug Abuse and Resistance Education (DARE) and Gang Resistance Education and Training programs. The youth services fund did not meet the criteria tol be presented as a major fund; however, the Department has elected to  present it as a major fund for reporting purposes.  Special Capital Assets Fund  The special capital assets fund is used to account for the expenditures of resources accumulated from participant assessments and other sources, for capital purchases and improvements. The special capital assets fund is considered a major fund for reporting purposes.  Vehicle Replacement Fund  The vehicle replacement fund is used to account for the purchase of new vehicles and the sale of retired vehicles every year. Due to regular use, iti is necessary for thel Department to retire and replace a certain number of vehicles every year in order to maintain a fleet in working order. The vehicle replacement fund is considered a major fund for reporting purposes.  Additionally, the Department reports the following fund type:  Internal Services Fund  The health benefits fund accounts for services provided to other departments or agencies of the primary government, or to other governments, on a cost reimbursement basis. The Department's internal service fund is used to account for health benefit services provided to the Departments employees, as well as those of the cities of Bunker Hill Village, Texas and During the course of operations, the government has activity between funds for various purposes. Any residual balances outstanding at year end are: reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental and internal service funds) are eliminated sO that only the net amount is included Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental  Piney Point Village, Texas.  asi internal balances in the governmental activities column.  CC-60  35    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  activities are eliminated sO that only the net amount is included as transfers in the governmental  activities column.  D. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Measurement focus refers to what is being measured and basis of accounting refers to when transactions are recorded in the financial records and reported on the financial statements and relates to the timing of the measurement made, regardless of the measurement The government-wide statements and fund financial statements for proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned and become measurable, and expenses in the accounting period in which they are incurred and become measurable. Proprietary fund equity consists of net position. Proprietary fund-type operating statements present increases (i.e., revenues) and decreases (i.e., expenses) in net total All governmental funds and component units are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are: recognized in the accounting period when they are susceptible to accrual (i.e., when they are measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, thel Department considers revenues available if they are collected within 60 days of the end of the current period. Charges for services, other revenues, and interest associated with the current period are all considered to be susceptible to accrual and sO have been recognized as revenues of the current period. Other receipts become measurable and available when cash is received by the Generally, the effect of interfund activity has been eliminated from the government-wide  focus applied.  assets.  government and are recognized as revenue at that time.  financial statements. E. 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 disclosure of contingent assets and liabilities at the date of  CC-61  36    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  the financial statements and the reported amounts of revenues and xpendifturesexpenses during  the reporting period. Actual results could differ from those estimates. F. Assets, Liabilities, Deferred Inflows/Outflows, and Net Position/Fund Balance  1. Deposits and Investments  The Department's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose of the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased tol be In accordance with GASB Statement No. 31, Accounting and Reporting for Certain Investments and External Investment Pools, the Department reports all investments at fair value, except for "money market investments" and "2a7-like pools." Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940, such as TexSTAR, are reported using the pools' share price. The Department has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code. In summary, the Department is authorized to invest in the following:  cash equivalents.  Direct obligations of the U.S. Government Statewide investment pools  Fully collateralized certificates of deposit and money market accounts  2. Fair Value  The Department has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB Statement No. 72 provides guidance for determining a fair value measurement for reporting purposes and applying fair value to certain investments and disclosures related to all fair value  measurements.  3. Receivables and Interfund Transactions  Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the year are referred to as either 'interfund receivables/payables" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are  CC-62  37    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are classified as "due to/from component unit/primary government." Any residual balances outstanding between the governmental activities and business-type activities are reported in Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not  the government-wide financial statements as "internal balances."  expendable available financial resources.  All trade receivables are shown net of any allowance. for uncollectible amounts.  4. Inventories and Prepaid Items  The costs of governmental fund type inventories are recorded as expenditures when the related liability is incurred, (i.e., the purchase method). The inventories are valued at the lower of cost or market using the first-in/first-out method. Certain payments to vendors reflect costs applicable to future accounting periods (prepaid expenditures) are recognized as  expenditures when utilized. 5. - Capital Assets  Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., 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 government, as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Major outlays for capital assets and Interest costs incurred in connection with construction of enterprise fund capital assets are capitalized when the effects of capitalization materially impact the financial statements. The costs of normal maintenance and repairs that do not add to the value of the asset or Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years.  improvements are capitalized as projects are constructed.  materially extend assets' lives are: not capitalized.  CC-63  38    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Estimated Useful Life 3to 5 years 5to1 10 years 20 years 5to! 7 years  Asset Description Vehicles Machinery and equipment Buildings and improvements Computer equipment  6. Deferred Outflows/Inflows of Resources  In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to ai future period(s) and sO will notl be recognized as an outflow of resources (expense/ expenditure) until then. An example is a deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Deferred inflows of resources can also occur at the government wide level due to differences between investment gains and losses realized on pension investments compared to  shorter of the life of the refunded or refunding debt.  assumption used within the pension actuarial valuation model.  7. Net Position Flow Assumption  Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted net position in the government-wide statements, a flow assumption must be made about the order in which the Itist the government's policy to consider restricted 1 net position to have been depleted before  resources are considered tol be applied. unrestricted = net position is applied.  CC-64  39    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  8. Fund Balance Flow Assumptions  Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to: report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balancei is depleted first, followed  by assigned fund balance. Unassigned fund balance is applied last.  9. Fund Balance Policies  Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The Department council is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the 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. Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to Each of the three participating entities is required to maintain $20,000 each in working capital within in fund balance. This equates to a total unassigned fund balance of $60,000.  balance) or an assignment (assigned fund balance).  fiscal year, commit fund balance.  either remove or revise a commitment.  CC-65  40    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  10. Compensated Absences  The Department provides sick, holiday, and vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to another. Sick leave may be carried over from one year to the next, but is not payable upon termination of employment. Holiday pay up to ten days may be carried over to the next year. Unused vacation leave, personal leave time, orl holiday time will be compensated for the The estimated amounts of vacation and personal time that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it upon maturity. Amounts of accrued vacation and personal time that are not expected to be liquidated with expendable available financial resources are maintained separately and represent a reconciling item between the fund and  unused time at their current hourly rate at the time of separation.  government-wide presentations. 11. Long-Term Obligations  In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities statement of net position. The long-term debt consists primarily of bonds payable, leases, and accrued compensated Long-term debt for governmental funds is not reported as liabilities in the fund financial statements until due. The debt proceeds are reported as other financing sources, net of the applicable premium or discount and payments of principal and interest reported as expenditures. In the governmental fund types, issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures. However, claims and judgments paid from governmental funds are reported as a liability in the fund financial statements only for the portion expected to be financed from expendable available financial Long-term debt and other obligations, financed by proprietary funds, are reported as liabilities in the appropriate funds. For proprietary fund types, bond premiums, discounts and similar items are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are reported net of the applicable bond premium Assets acquired under the terms of leases are recorded as liabilities and capitalized in the government-wide financial statements at thej present value of net minimum lease payments at inception of the lease. In the year of acquisition, lease transactions are recorded as other financing sources and as capital outlay expenditures in the general fund. Lease payments representing both principal and interest are recorded as expenditures in the general fund  absences.  resources.  or discount.  CC-66  41    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  upon payment with an appropriate reduction of principal recorded in the government-wide  financial statements. 12. Participant Contributions  The Department collects operating revenues from the Participating Cities based on the approved operating budget, of which each PartidpatingDeparment contributes 33 percent.  13. Pensions  For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payableina accordance with thel benefit terms. Investments are: reported at fair value.  14. Other Postemployment Benefits ("OPEB)  The Department has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with no segregation of assets, and therefore doesn't meet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB) and as such the SDBF is considered to be an unfunded OPEB plan. For purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered a cost sharing plan and is instead considered a single employer, defined benefit OPEB plan. 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 on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit amount for retirees is $7,500. GASB No. 75 requires the liability of employers and nonemployer contributing entities to employees for defined benefit OPEB (net OPEB liability) tol bei measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees' past periods of service (total OPEB liability), less the amount The Department also provides medical benefits to eligible retirees through a single-employer defined benefit plan (the "Plan"). This Plan is an unfunded, pay-as-you-go plan. Information about the Department's OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB expense is provided by thel Department's consulting actuary.  of the OPEB plan's fiduciary net position.  CC-67  42    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  G. Revenues and Expenditureslxpenses 1. Program Revenues  Amounts reported as program revenues include 1) charges to 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 (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are: reported as general revenues rather than as program revenues.  II. RECONCILIATION OF GOVEKNMENT-WIDE AND FUNDE FINANCIAL: STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the  government-wide statement of net position.  The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net postion-govermenta. activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term liabilities, including compensated absences, are not due and payable in the current period and, therefore, are not reported in the funds. Reconciling items have been presented on the balance sheet of B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes ini net position of governmental states that, "the issuance of long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities." A  governmental funds in thel basic financial statements.  reconciliation has been presented in the basic financial statements. III. STEWARDSHIF, COMPLIANCE, AND. ACCOUNTABILITY  Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for the general, vehicle replacement, and capital asset funds. The original budget is adopted by the Board of Police Commissioners prior to the beginning of the year. Intrabudget transfers over $25,000 and all nonbudgeted expenditures must be approved by the Participating  Cities. Appropriations lapse at the end of the year.  CC-68  43    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  IV. DETAILED NOTES ON ALL: FUNDS A. Deposits and Investments  Custodial credit risk - deposits In the case of deposits, this is the risk that in the event of a bank failure, the Department's deposits may not be returned to it. State statutes require that all deposits in financial institutions bei insured or fully collateralized by U.S. government obligations or its agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. Thel Department's investment policy requires funds on bank deposit at the depository bank to be collateralized by securities with a collective market value (market value of the principal and accrued interest) of at least 102%. As of December 31, 2023, the market values of pledged  securities and FDIC exceeded bank balances.  B. Fair Value Measurement  The Department 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 fori identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments that are remeasured at fair value using the net asset value per share (ori its equivalent) as a practical expedient are not classified in the fair value In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Department's assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors The Department's financial instruments consist of cash and cash equivalents, accounts receivable, accrued payables and long-term liabilities. The estimated fair value of cash and cash equivalents, accounts receivable, and accrued payables approximate their carrying amounts due to the  hierarchy noted above.  specific to each asset or liability.  short-term nature of these instruments.  CC-69  44    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  C. Capital Assets  As summary of changes in governmental activities capital assets for the year end was as follows:  Beginning Balances $ 2,143,102 $ 727,644 908,131 3,778,877 (2,039,533) (666,240) (420,831) (3,126,604) 652,273 652,273 $  Decreases/ Reclassifications $  Ending Balances $ 2,143,102 1,106,807 870,326 4,120,235 (2,142,588) (702,039) (557,732) (3,402,359) 717,876 717,876  Increases  Capital assets, being depreciated: Buildings and improvements Furniture and equipment Vehicles Total capital assetsl being depreciated Less accumulated depreciation Buildings and improvements Furniture and equipment Vehicles Total accumulated depreciation Net capital assets being depreciated Total Net Capital Assets  379,163 379,163 (103,055) (35,799) (161,490) (300,344) 78,819 78,819 $  (37,805) (37,805)  24,589 24,589 (13,216) (13,216) $  $  All depreciation was charged to the public safety function.  D. Receivables  The following comprise receivable balances of thej primary government at year end:  Internal Sevice Fund  General 1,503 $ 1,503 $  Total 1,503 5,591 7,094  Accounts  Due from other governments  5,591 5,591 $  CC-70  45    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  E. OtherLong-term Liabilities  The following is a summary of changes in the Department's total other long-term liabilities for the year ended. In general, the Department uses the general fund to liquidate governmental compensated absences. A summary of changes in other long-term liabilities for the year end was  as follows:  Beginning Balance $  Ending Balance 316,018 $ 316,018 $ 31,602  Due Within One Year 284,416 284,416  Additions  Reductions  Governmental Activities: Compensated Absences  275,934 $ 316,018 $ (275,934) $ 275,934 $ 316,018 $ (275,934) $  Total Governmental Activities $  Compensated Absences Due in More than One Year IV.OTHER INFOKMATION A. Risk Management  $  The Department is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the Department participates along with more than 2,800 other entities in the Texas Municipal League's Intergovernmental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The Department has no additional risk or responsibility to the Pool The Department has not significantly reduced insurance coverage or had settlements which The Department uses a number of approaches to decrease risks and protect against losses to the Department, including internal practices, employee training, and a code of ethics, which all The Department owns and operates motor vehicles and may provide such vehicle to employees for business use during the course and scope of their employment. The Department isi insured as  outside of the payment of insurance premiums. exceeded coverage amounts for the past three years.  employees are required to acknowledge  to its own property losses, and thel liability of loss to others.  B. Contingent Liabilities  Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts of expenditures  CC-71  46    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  which may be disallowed by the grantor cannot be determined at this time although the Liabilities are: reported when it is probable that a loss has occurred and the amount of the loss can bei reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends, including frequency and amount of payouts, and other economic and social The Department participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the Department had not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable may be impaired. In the opinion of the Department, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants; therefore, no provision has been recorded  Department expects such amounts, if any, tol bei immaterial.  factors.  in the accompanying basic financial statements for such contingencies.  I Defined Benefit Pension Plans Texas Municipal Retirement System 1. Plan Description  The Memorial Villages Police Department participates as one of 919 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 multuple-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 Revenue Code. TMRS issues a publicly available comprehensive annual financial report (ACFR) that can be obtained at  www.tmrs.com.  All eligible employees of thel Department are required toj participate: in' TMRS.  2. Benefits Provided  TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the Department, within the options available in the state statutes governing  TMRS.  CC-72  47    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December: 31, 2023  At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the Department -financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments 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 plan provisions are adopted by the governing body of the Department, within the options available in the state statutes governing TMRS. Plan provisions for the Department were as  the member's deposits and interest.  follows:  Plan Year 2021 7% 2to1 5 60/5,0/25 0% Repeating Transfers 0% of CPI Yes Yes  Plan Year 2022 7% 2to1 5 60/5,0/25 0% Repeating Transfers 0% of CPI Yes Yes  Employee deposit rate Matching ratio (city to employee) Years required for vesting Service retirement eligibility (expressed as age/ /years of service) Updated service credit Annuity increase (to retirees) Active Employees Supplemental Death Benefit tol Retirees Employees covered by benefit terms covered by the benefit terms:  At the December 31, 2022 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  45 25 44 114  Active employees Total  3. Contributions  The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the Department matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the Department. 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.  CC-73  48    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Employees for the Memorial Villages Police Department were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the Memorial Villages Police Department were 11.12% and 10.91% in calendar years 2022 and 2023, respectively. The Department's contributions to TMRS for the year ended December 31, 2023, were $457,629, and  were equal to the required contributions. 4. Net] Pension Liability  The Department's Net Pension Liability (NPL) was measured as of December 31, 2022, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an  actuarial valuation as of that date. Actuarial assumptions  The Total Pension Liability in the December 31, 2022 actuarial valuation was determined using  the following actuarial assumptions:  Inflation Overall payroll growth  2.5% per year 3.50% per year inflation  Investment Rate of Return 6.75% net of pension plan investment expense, including  Salary increases are based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries arel based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees is used with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 to December 31, 2018. They were adopted in 2019 and first used in the December 31, 2109 actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production ofi income in order to satisfy the short-term and long-term 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  improvements subject to the floor.  funding needs of TMRS.  CC-74  49    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  (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 real rates of return by the target asset allocation percentage and by adding 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) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates of return for each major asset  classi in fiscal year 2023 are summarized in the following table:  Asset Class  Target Allocation 35.0% 6.0% 20.0% 12.0% 12.0% 5.0% 10.0% 100.0%  Long-Term Expected Real Rate of Return (Arithmetic)  Global Equity Core Fixed Income Non-Core Fixed Income Real Return Real Estate Absolute Return Private Equity Total Discount Rate  7.7% 4.9% 8.7% 8.1% 5.8% 6.9% 11.8%  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.  Sensitivity of the Net Pension Liability to Changes in the Discount Rate  The following presents the net pension liability of the Department, calculated using the discount rate of 6.75%, as well as what the Department's net pension liability would be if it were calculated using a discount rate that is l-percentage-point lower (5.75%) or l-percentage-point  higher (7.75%) than the current rate:  1% Decrease 5.75% 5,060,067  Current Single Rate Assumption 6.75%  1% Increase 7.75% 1,542,900  3,148,978 $  CC-75  50    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Changes in thel Net Pension Liability  Totall Pension Liability (a) 16,280,143 $ 526,623 1,083,368 34,717 (3,937)  Plan Fiduciary Net Position (b) 15,175,363 $  Net Pension Liability (a)-(b) 1,104,780 526,623 1,083,368 (3,937) (429,271) (270,459) 1,105,010  Balance at 12/31/21 Changes for the year: Service cost Interest Difference between expected and actual experience Contributions- - employer Contributions- employee Net investment income Change of assumptions Benefit payments, including refunds of emp. contributions Administrative expense Other changes Net changes Balance at 12/31/22  429,271 270,459 (1,105,010) (1,056,540) (9,586) 11,439 (1,459,967) 13,715,396  (1,056,540) 584,231 16,864,374 $  9,586 (11,439) 2,044,198 3,148,978  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. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2023, thel Department recognized pension expense of $682,283.  Related to Pensions  CC-76  51    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  At December 31, 2023, the Department reported deferred outflows of resources and deferred  inflows of resources related to pensions from the following sources:  Deferred Outflows of Resources $  Deferred (Inflows) of Resources  Differencel between projected and investment earnings Differences between expected and actual economic experience Differences in assumptions changes Contributions subsequent to the measurement date  929,168 $ 457,629 1,386,797  (104,835) (104,835)  Total $  The Department reported $457,629 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension  expense as follows:  Year ended December: 31: 2023 2024 2025 2026 2027 Thereafter  $  (28,482) 176,512 250,436 425,867 824,333  $  D. Postemployment Benefits Other' Than Pensions Supplemental Death Benefits Fund (SDBF)  The Department also participates in a defined benefit group-term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group-term life insurance coverage for their active members, including or not including retirees. The Department elected, by ordinance, to provide group-term life insurance coverage to both current and retired employees. The Department may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before 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-  November 1 of any year to be effective the following January 1.  CC-77  52    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  month period preceding the month of death); retired employees are insured for $7,500; this coverage is an "other postemployment benefit," or OPEB. The SDBF covers both active and retiree benefits with no segregation of assets and, therefore, doesn't meet the definition of a trust under GASB No. 75, paragraph 4b, (i.e., no assets are accumulated for OPEB). As such, the SDBF is considered to be a single-employer unfunded OPEB plan (and not a cost sharing plan) with benefit payments treated as being equal to the employer'syearly contributions for retirees. The Department 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 term  lifei insurance during employees' entire careers. Employees covered by benefit terms covered by thel benefit terms:  At the December 31, 2022 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  35 13 44 92  Active employees Total  The Department's contributions to the TMRS SDBF for the fiscal years ended 2023, 2022 and 2021 were $7,131, $5,785 and $5,643, which equaled the required contributions each year.  Schedule of Contribution Rates (RETIREE-only portion of the rate)  Actual Contribution Made (Rate) 0.15% 0.15% 0.17%  Plan/ Calendar Year 2021 2022 2023  Annual Required Contribution (Rate) 0.15% 0.15% 0.17%  Percentage of ARC Contributed 100.00% 100.00% 100.00%  Total OPEB Liability  The Department's Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of December 31, 2022, and the Total OPEB Liability was determined by an actuarial valuation  as of that date.  CC-78  53    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Actuarial assumptions:  The Total OPEB Liability in the December 31, 2022 actuarial valuation was determined using the  following actuarial assumptions: Inflation Overall payroll growth Discount rate Administrative expenses  2.5% per year 4.05%  3.5% to 11.5%, includingi inflation per year  Retirees' share of benefit-related costs $0  All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68  Salary increases were based on a service-related table. For service retirees and beneficiary mortality rates, the OPEB liability and the OPEB contribution rates utilized the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements. Based on the size of the city, rates are multiplied by an additional factor of 100.0%. For disabled annuitants mortality rates, the OPEB liability and the OPEB contribution rates utilized the mortality tables for healthy retirees is used with a 4 year set-forward for males and a 3 year set-forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the  floor. Discount Rate:  The discount rate used to measure the Total OPEB Liability was 4.05%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO. AA Index" rate as of December 31, 2022. Sensitivity of the Total OPEB Liability (Asset) to Changes in the Discount Rate  The following presents the total OPEB liability of the Department, calculated using the discount rate of 4.05%, as well as what the Department's net pension liability (asset) would be if it were calculated using a discount rate that is -percentage-point lower (3.05%) or l-percentage-point  higher (5.05%) than the current rate:  1%1 Decrease 3.05%  Current Single Rate Assumption 4.05%  1% Increase 5.05% 168,963  229,467 $  195,813 $  CC-79  54    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Changes in the" Total OPEB Liability:  Total OPEB Liability  Balance at 12/31/21 Changes for the year: Service Cost Interest Difference between expected and actual experience Changes of assumptions Benefit payments Net changes Balance at 12/31/22  271,778 10,818 5,047 1,150 (87,184) (5,796) (75,965) 195,813  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2022, thel Department recognized OPEB expense of $4,227. At December 31, 2023, the Department reported deferred outflows of resources and deferred  Related to Pensions  inflows of resources related to the OPEB liability from the following sources:  Deferred Outflows of Resources  Deferred Inflows of Resources  Differences between expected and actual economic experience Change in assumptions Contributions subsequent to measurement date Total  $  $  (6,320) (46,714) (53,034)  7,131 7,131  The Department reported $7,131 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of  the OPEB liability for the year ending December 31, 2024.  CC-80  55    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Other amounts reported as deferred outflows of resources related to OPEB will be recognized in  pension expense as follows:  Yearended December31:  2023 2024 2025 2026 2027 Thereafter  $  (10,988) (15,983) (19,325) (6,738) (53,034)  $  OPEB for Health Care Benefit Provided by Plan  Plan Description  The Memorial Villages Police Department Retiree Health Care Plan (the "Plan") is a single employer defined benefit healthcare plan administered by the Department. The Plan provides  medical benefits to eligible retirees and their spouses.  Benefits  As of January 1, 2016, the Department will contribute $430 towards the retiree only monthly premium and $860 towards the retiree plus spouse monthly premium. Retiring employees, hired before January 1, 2015, who are 55 years of age or older with at least 20 years of service with the Department are eligible for this health/medical benefit. Coverage will continue until Medicare eligibility is reached. If the retiree turns 65 prior to the spouse turning 65, the spouse will be allowed to stay on the Plan until the spouse reaches age 65. There is no post-65 coverage offered  toretirees.  Employees covered by benefit terms covered by the benefit terms:  At thel December 31, 2022 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  3 0 44 47  Active employees Total  Funding Policy  The contribution requirements of Plan members and the Department are established and may be amended by the Department's Board. Funding is provided on a pay-as-you-go basis. No current active employees may retain Police Department coverage in retirement. Active members are  CC-81  56    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  included for count purposes only and are creating no liability for the Employer. There is no formal or informal funding policy that exists for the postretirement plan at this time, as the Total  OPEB Liability is currently an unfunded obligation.  Actuarial assumptions:  The Total OPEB Liability in the January 1, 2023 actuarial valuation was determined using the Actuarial Method Individual Entry Age Normal Cost Method -I Level Percentage of Projected Service Cost Determined for each employee as the Actuarial Present Value of Benefits allocated  following actuarial assumptions:  Salary  tot the valuation year Discount Rate: 3.26% 2019 Experience Study.  The Total Payroll Increase assumption of 3.00% was based on a review of the TMRS October 31, Health Care Cost Trend Level 5.00% based on the 2021 Segal Health Plan Cost Trend Survey. Mortality rates for active members, retirees, and beneficiaries were based on the Rates from The adoption date for GASB 75 OPEB Accounting Standard was for the fiscal year beginning October 1, 2017. The disclosures shows the development of the Net OPEB Liability (NOL), the Total OPEB expense, the Schedule of Deferred Inflows/Outflows and the Trend and Discount  TMRS Experience Study Report dated October 15, 2019.  Rate Sensitivity Analysis. Discount Rate:  The discount rate used to measure the Total OPEB Liability was 3.26%. The discount rate was  based on the Bond Buyer 20-year Bond GO: Index rate as of December 31, 2022.  CC-82  57    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  Sensitivity of thel Net OPEB Liability (Asset) to Changes in the Discount Rate  The following presents the OPEB liability of the Department, calculated using the discount rate of 3.26%, as well as what the Department's net OPEB liability would be ifi it were calculated using a discount rate that is -percentage-point lower (2.26%) or -percentage-point higher (4.26%) than  the current rate:  1% Decrease (2.26%)  Current Discount Rate (3.26%)  1%1 Increase (4.26%) 72,893  74,944 $  73,898 $  Below is a tablei illustrating the sensitivity of thel Net OPEB Liability to the Healthcare Cost Trend  Rates assumption. Thel healthcare cost trend rate varies with age and gender.  Healthcare costs trend Current Rate (varies)  1%1 Decrease  1% Increase 74,872  72,944  73,898 $  Changes in the' Total OPEB Liability:  Total OPEB Liability 90,557 2,994 468  Balance at12/31/22 Changes for they year: Interest Changei in benefit terms Differencebetween expected and actual experience Changes ofa assumptions Plan changes Benefit payments Net changes Balance at12/31/23  $  (20,121) (16,659) 73,898  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2022, thel Department recognized OPEB expense(gain) of$3,462. At December 31, 2023, the Department reported no deferred outflows of resources and deferred  Related to OPEB  inflows of resources related to the OPEB liability.  CC-83  58    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2023  E. Deferred Compensation Plan  The Department offers its employees a deferred compensation plan (the "Plan") created in accordance with the Internal Revenue Code Section 457. The Plan, available to all Department employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or an unforeseeable emergency. For the year ended December 31, 2023, the employees contributed  $139,360 and thel Department contributed $90,681 to thel Plan.  F.2 2023 Capital Project Plan  The Department, along with three other surrounding cities, approved the Fiscal Year 2023 Capital Project Plan. The Department received funding of $512,200 for approved projects from the participating cities. As of September 30, 2023, $336,965 has been expended on the authorized projects, leaving $175,325 in surplus funds. The Department refunded the three cities each $50,000, totaling $150,000. The Department will use the remaining funds for any additional expenses related to approved capital projects. The refunded amount is presented separately  within the statement of activities. G. Subsequent Events werei issued.  There were no material subsequent events through May 8, 2024, the date the financial statements  CC-84  59    (This page intentionally left blank.)  60  CC-85    REQUIRED UPPLEMENTARY INFORMATION  61  CC-86    (This page intentionally left blank.)  62  CC-87    Memorial Villages Police Department SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET. AND. ACTUAL For the Year Ended December 31, 2023  GENERAL FUND  Variance with Final Budget Positive (Negative)  Original & Final Budget  Actual  Revenues Participant assessments Participant assessments refund (1) Investment income Other revenue Expenditures Current: Personnel Insurance Automotive Building  $ 6,794,233 $ 6,794,235 $  2 (135,853) 25,081 5,814 (104,956) 120,807 9,400 26,939 29,162 32,778 219,086 114,130  (135,853) 25,081 5,814 6,689,277 5,577,335 71,280 180,061 65,138 681,333 6,575,147 114,130 $ 67,307 181,437 195,853 (60,000) 135,853 45,284  Total Revenues  6,794,233 5,698,142 80,680 207,000 94,300 714,111 6,794,233  Office and other expenditures  Total Expenditures Net Change in Fund Balance $ Ending Fund Balance  Beginning fund balance  $ $ $  (1) Participant Assessment Refunds Amount held for Department operations Participant assessment refunds  Unassigned fund balance prior to participant assessment refunds  Net Change in Individual City Assessments (1/3) (refund) Notes to Required Supplementary Information  1. Annual budgets are adopted on al basis consistent with generally accepted accounting principles (GAAP).  63  CC-88    Memorial Villages Police Department  SCHEDULE OF CHANGES IN NET PENSIONI LIABILITY AND RELATED RATIOS  December 31,  2014 $ 355,622 $ 895,234 (74,525) (1,468,761) (292,430) 13,345,620 13,053,190 277,809 $ 199,927 683,888 (1,468,761) (7,142) (587) (314,866) 11,958,421  2015 381,175 $ 896,867 19,619 379,409 (862,793) 814,277 13,053,190 13,867,467 302,139 $ 213,205 17,176 (862,793) (10,465) (517) (341,255) 11,643,555  2016  Total pension liability Service cost Interest Changes in benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of participant contributions Net change in total pension liability Total pension liability beginning Total pension liability ending (a) Plan fiduciary net position Contributions employer Contributions members Net investment income Benefit payments, including refunds of participant contributions Administrative expenses Other Net change in plan fiduciary net position Plan fiduciary net position beginning Plan fiduciary net position ending (b)  900,806 498,688 (1,044,381) 355,113 13,867,467 14,222,580 281,002 211,542 763,199 (1,044,381) (8,627) (465) 202,270 11,302,300  $  $ 11,643,555 $ 11,302,300 $ 11,504,570  Fund's net pension liability (asset) ending (a)- (b) $ 1,409,635 $ 2,565,167 $ 2,718,010  Plan fiduciary net position as a percentage of the Fund's net position as a percentage of covered  total pension liability Covered payroll payroll Notes to schedule:  89% 49%  82% 85%  81% 90%  $ 2,856,100 $ 3,010,866 $ 3,022,029  1) This schedule: is presented to illustrate the requirement to show information for ten years. However,  until ai full ten-year trend is compiled, only available information is shown.  Seel Notes to Financial Statements.  64  CC-89    2017 $ 437,089 $ 942,429 81,319 (958,428) 502,409 14,222,580 14,724,989 $ 347,619 $ 224,477 1,593,018 (958,428) (8,263) (419) 1,198,004 11,504,570  2018 419,425 $ 973,033 64,280 (1,038,784) 417,954 14,724,989 15,142,943 343,838 $ 217,319 (380,031) (1,038,784) (7,354) (384) (865,396) 12,702,574  2019  2020 $ 481,230 $ 1,038,710 65,256 (982,594) 602,602 15,638,972 16,241,574 423,905 $ 255,585 1,005,380 (982,594) (6,517) (254) 695,505 13,268,744  2021 496,992 $ 1,069,654 (241,390) (1,286,687) 38,569 16,241,574 16,280,143 425,509 $ 263,357 1,817,300 (1,286,687) (8,423) 58 1,211,114 13,964,249  2022 526,623 1,083,368 34,717 (3,937) (1,056,540) 584,231 16,280,143 16,864,374 429,271 270,459 (1,105,010) (1,056,540) (9,586) 11,439 (1,459,967) 15,175,363  988,536 499,650 3,760 (995,917) 496,029 15,142,943 15,638,972 373,906 $ 237,293 1,826,935 (995,917) (10,340) (311) 1,431,566 11,837,178  12,702,574 $ 11,837,178 $ 13,268,744 $ 13,964,249 $ 15,175,363 $ 13,715,396 2,022,415 $ 3,305,765 $ 2,370,228 $ 2,277,325 $ 1,104,780 $ 3,148,978  86% 63%  78% 106%  85% 70%  86% 62%  93% 29%  81% 82%  $ 3,206,816 $ 3,104,553 $ 3,389,894 $ 3,651,214 $ 3,762,242 $ 3,863,702  65  CC-90    Memorial Villages Police Department SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN  Years Ended: 12/31/2015  12/31/2016  12/31/2017  12/31/2018  Actuarially determined employer Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Annual covered payroll of covered payroll  contributions  $ 299,253 $ 281,231 $ 347,619 $ 343,985 $ 299,253 $ 281,231 $ 347,619 $ 343,985 $ 3,010,866 $ 3,022,029 $ 3,204,823 $ 3,104,559  $  $  Employer contributions as a percentage  9.94%  9.31%  10.85%  11.08%  1)This schedule is presented to illustrate the requirement to show information for ten years. However, until a  full ten-year trend is compiled, only available information is shown.  NOTES TOSCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN  Valuation Date: Notes  Actuarially determined contribution rates are calculated as of December 31 and become effectivei in January 13 months later.  Methods and Assumptions Used to Determine Contribution Rates:  Actuarial Cost Method Amortization Method Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age  Entry Age Normal Level Percentage of Payroll, Closed 10 Year smoothed market; 15% soft corridor 3.50% to 11.5% including inflation  Remaining Amortization Period 25 years  2.5% 6.75%  Experience-based table of rates that are specific to the City's plan ofl benefits. Last updated for the 2019 valuation pursuant to an experience study  of the period 2014- -2018  Mortality  Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. Thei rates are projected on a fully generational basis with scale UMP. Pre-retirement: PUB(10) mortality tables, with thel Public General Employee table used for females. The rates are projected ona  fully generational basis with scale UMP. Adopted 20 yr, any age retirement eligibility.  Other Information: Notes  Seel Notes to Financial Statements.  66  CC-91    12/31/2019  12/31/2020  12/31/2021  12/31/2022  12/31/2023  373,906 $ 423,905 $ 425,509 $ 428,903 $ 457,629 $ 373,906 $ 423,905 $ 425,509 $ 428,903 $ 457,629  3,389,898 $ 3,651,205 $ 3,762,240 $ 3,857,040 $ 4,194,586  9  $  $  $  11.03%  11.61%  11.31%  11.12%  10.91%  67  CC-92    Memorial Villages Police Department PENSIONS (OPEB) LIABILITYAND RELATED RATIOS TEXAS. MUNICIPAL RETIREMENT SYSTEM SUPPLEMENTAL DEATH BENEFITS PLAN  SCHEDULE OF CHANGES IN POSTEMPLOYMENT BENEFITS OTHER THAN  December 31, 2017 $  2018 5,899 $ 6,557 (2,179) (13,253) (1,552) (4,528) 195,925  2019 5,424 $ 7,164 (11,474) 33,552 (2,034) 32,632 191,397  2020 7,668 6,236 (8,620) 31,551 (2,191) 34,644 224,029  Total OPEB liability Service cost Interest Changes in benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of participant contributions Net change in total OPEB liability Total OPEB liability beginning Total OPEB liability ending (a) Covered payroll Total OPEB liability as aj percentage Notes to schedule:  5,131 $ 6,520  15,159 (1,603) 25,207 170,718  $ $  195,925 $ 191,397 $ 224,029 $ 258,673 3,206,816 $ 3,104,553 $ 3,389,894 $ 3,651,214  6.11%  6.17%  6.61%  7.08%  1 This schedule is presented to illustrate the requirement to show information for ten years. However, until a No assets are accumulated in ai trust that meets the criteria in paragraph 4 of GASB statement No. 75 to pay  full ten-year trend is compiled, only available information is shown.  related benefits.  See Notes to Financial Statements.  68  CC-93    2021 $ 10,158 $ 5,219 (4,394) 7,765 (5,643) 13,105 258,673  2023 10,818 5,047 1,150 (87,184) (5,796) (75,965) 271,778  271,778 $ 195,813 3,762,242 $ 3,863,702 7.22%  5.07%  69  CC-94    Memorial Villages Police Department PENSIONS (OPEB) LIABILITYAND RELATED RATIOS  SCHEDULE OF CHANGES IN POSTEMPLOYMENT BENEFITS OTHER THAN  RETIREE HEALTH PLAN December: 31, 2018 $  2019 $ 5,425  2020 $ 4,883 (21,950) 429 (42,884) (59,522) 140,683  2021 $ 1,774 71,622 2,245 (32,799) 42,842 81,161  Total OPEB liability Service cost Interest Changes in benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of] participant contributions Net change in total OPEB liability Total OPEB liability beginning Total OPEB liability ending (a) Covered payroll Total OPEB liability as aj percentage Notes to schedule:  2,303  (808) (42,923) (38,306) 178,989 140,683 $ 4.52%  123 (30,747) (28,321) 124,003 95,682 2.52%  $  81,161 $ 124,003 $  $ 3,109,137 $ 3,401,015 $ 3,615,969 $ 3,792,926  2.39%  3.43%  1 This schedule is presented to illustrate thei requirement to show information for ten years. However, until a No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement No. 751 topay  full ten-year trend is compiled, only available information is shown.  related benefits.  See Notes to Financial Statements.  70  CC-95    2022 $  2023 $ 1,643 30,539 (3,346) (2,115) (31,846) (5,125) 95,682 90,557 $ 3,582,595 $ 3,690,073 2.53%  2,994  468 (20,121) (16,659) 90,557 73,898 2 2.00%  71  CC-96    (This page intentionally left blank.)  72  CC-97    MVPD 2025 Budget  CC-98    VEYSEAD  FY25 Budget  Bunker Hill Village - Piney Point Village - Hunters Creek Village  POLICE    POLICE  RIALMIELAGES POLICE STATION  TEXAS  Hunters Creek  BroLer  A  Village    VEYSEAD  FY25 Budget Goals and  Objectives  POLICE  A  Goals:  POLICE  Hire, Develop and Maintain the best qualified and experienced employees to serve as Memorial Villages Police Department, Police Officers, Dispatchers and Professional  E  Support Staff.  Provide and maintain the best tools, technology, facilities and equipment available for use by the MVPD in order to provide for a Safe Community, that is Free of Crime  195  and the Fear of Crime.  Objective:  TEXAS  Use Village Funds in the most effective and efficient manner possible in order to hire and retain employees by providing a competitive salary and benefit package, while at the same time providing staff with the latest technology, tools, equipment and support services that will allow personnel to provide the highest level of Police  Hunters Creek  A  Services and Protection.  Village    VEYSEAD  FY25 Budget  Results from Previous Budgets  POLICE  A  Maintain Full Staffing  POLICE  TECHNOLOGY  MEMORIAL VILLAGES  er  Build the Brand  TEAM  Address Emergin, Crime Issues  TION VISION  TEXAS  N  Maximize Technology  Hunters Creek  STU ENTERE  GOAL  A  Enrich MVPD Community Partnerships  Village  SSENTIAL AUDIENCE    VEYSEAD  FY25 Budget Proposal  Proposed Total Budget Package for 2025  POLICE    Personnel and Benefits $6,683,167 (+3.3%)  POLICE  Total Operations $1,192,201 (+7.3%) Total M&0 $7,875,368 (+3.93%)  Ker  .1954  Auto -$144,000 (+3%)  (Vehicles)  TEXAS  Proposed General Fund 2024 Budget -$7,875,368 (+3.82%)  Hunters Creek  Total Budget GF + Capital = $8,045,368 (+2.27%)  A  Cost per Village $2,681,789  Village  Increase of $59,522 per village over FY24    FY25 Budget Proposal  VEYSEAD  FY25 Budget Adjustments  POLICE  Electricity service  A  TML  POLICE  General Maintenance Contracts  IOSO - I.T. Vendor  AXON - In car video, BWC, Auto Tagging  MEMORIAL GES  Flock - ALPR's  Drone - Flight OP's Software Trackstar - Vehicle tracking  POLICE  Equipment  TEXAS  Uniforms/Vests RAD  Hunters Creek  Training/Travel  A  Landscaping  Village    VEYSEAD  FY25 Budget  Continuing nvestment in Our Personnel  POLICE  A  POLICE TX  Salary Increase  Base Salary Adjustment - Civilian 5.5%  Sworn 4.0%  1% Merit STEP  TEXAS  2025 Average Salary w/pay incentives:  Hunters Creek  Sergeant  $120,300  A  Patrol Officer $ 98,595  Dispatcher  $ 6 66,776  Village    VEYSEAD  Capital Projects 2023-2025  POLICE  The Memorial Villages Police Department administration had identified three capital projects that needed funding from participating cities over a 3-year period.    POLICE  E  These projects included:  Radio System Upgrade/eplacement - 2023 Project (Project was Under Cost Estimates) REFUN  Roof Replacement HVAC Replacement  2024 Project  TEXAS  CAD/RMS/ARS Replacement 2025 Project  Hunters Creek  Revised 2025 Project Estimate  A  CAD/RMS/ARS:  $26,000  Village    VEYSEAD  FY25 Capital Project Expenditure  May include applying existing fund balances  POLICE    CAD/RMS/ARS Cost of Project  POLICE TX  $26,000  er Bi  OCAPERS  CAPERS CAD  TEXAS  Hunters Creek  Proposed General Fund 2025 Budget - $ 8,045,368  A  Cost per  Village 2,681,789  Village  $2    VEYSEAD  FY25 Capital Project Expenditure  Vehicle Replacement  POLICE  Summary    2023 Vehicle Budget $160,000 2024 Vehicle Budget $140,000  Number of vehicles- 3 Number of vehicles-3  POLICE  2023 Vehicles actual cost w/upfit -$183,950.93 2024 Vehicles actual cost w/upfit - $199,574.95  2024 Total vehicle Replacement Funds (from all sources) $332,648.58  2024 Expenditures YTD $201,513.36  2024 Pending Expenditures (3 2023 Tahoe's + Upfit) $152,248.60 Balance ($21,113.37) * incl's sale of 2 Durango's  FY25 Vehicle Replenishment Funding. $144,000.00 to support the purchase and upfitting of unmarked vehicles.  TEXAS  Hunters Creek  POLIGES  A  Village    VEYSEAD  Investing in Public Safety  POLICE  Investing in the Community    POLICE TX  1954  VILLAGES INDEPENDENÇEDAY Pasade  TRUNK- TREAT RDAY, PARKINGLOT  CLONN, STROLL  BO  TEXAS Hunters Creek  CLE  A  R.A.D. RAP DEFENSE SVSTEUS  R.A.D. FOR SENORS SVSTEUS  Village  OCT14    Memorial Villages Police Department  FY25 BUDGET PROPOSAL  GENERAL FUND Category  $Increase/  Acct.No 100  2023 Adopted 2024A Adopted 2025 Proposed 2024-2025 %Increase  100Salaries 110 Overtime 115 Court/Bailiff 120 Retirement 125/457b contribution 130Health Insurance 140 Workers Compensation- TML 150Life/LTD 160Medicare 170 Socials Security TOTAL PERSONNE/BENEFTS TMLI NTERGOVERNMENTAL RISKI POOL 200 Auto 210 General Liability 220P Public Official Bond 230 Professionall Liability 240] Real &F Personal Property TOTAL OTHER INSURANCE 300 Gas and Oil 310 Fleet maintenance 320 Tires 330 Damage Repair TOTAL FLEET MAINTENANCE 400 400Genera/Buiding Maintenance 410 Janitorial Services 420 Jail 430Building Furnishings TOTAL BUILDING 500 500] Computers 510 Postage/postage machine 520] Office Supplies 530 Bank/Finance: Service Chgs 540 Payroll Services TOTAL OFFICE 600 Telephone 610Electric 620Water/Sewer 630 Natural Gas TOTAL UTILITIES  4,100,675 145,000 5,000 498,812 91,873 692,808 78,000 23,257 61,713 1,002 5,698,142 40,000 720 960 30,000 9,000 80,680 145,000 45,000 7,000 10,000 207,000 61,700 21,600 1,000 10,000 94,300 15,000 1,300 25,000 600 20,000 61,900 43,306 20,000 6,000 1,000 70,305  4,198,380 160,000 2,500 1,135,233 94,832 703,166 82,000 25,400 63,311 1,788 6,466,610 40,000 550 960 29,000 10,000 80,510 120,000 45,000 7,000 10,000 182,000 40,000 22,800 1,000 10,000 73,800 16,000 1,300 30,500 600 22,000 70,400 42,775 20,000 6,000 800 69,575  4,455,559 257,179 160,000 5,000 971,628 (163,605) 101,058 807,980 104,814 86,400 25,877 67,089 2,576 6,683,167 216,557 40,000 1,400 1,000 30,000 12,000 84,400 120,000 55,000 10,000 10,000 195,000 40,100 22,800 1,000 10,000 73,900 16,000 1,300 35,300 400 22,000 75,000 40,040 20,000 7,500 1,000 68,540  6% 0% 100% -14% 7% 15% 5% 2% 6% 44% 3% 0% 155% 4% 3% 20% 5% 0% 22% 43% 0% 7% 0% 0% 0% 0% 0% 0% 0% 16% -33% 0% 7% -6% 0% 25% 25% -1%  0 2,500 6,226 4,400 477 3,778 788  200  0 850 40 1,000 2,000 3,890 0 10,000 3,000 0 13,000 100 0 0 0 100 0 0 4,800 (200) 0 4,600 (2,735) 0 1,500 200 (1,035)  300  600  CC-109    Memorial Villages Police Department  FY25 BUDGET PROPOSAL  GENERAL FUND CONTINUED  700  700Equipment Maint. Contracts 710SETCICf fees 720 Legal/Professional 730ITServices 740 Software Maintenance Contracts TOTAL CONTRACTS/SERVICES 800A Accreditation 810 Uniforms 820 Radio parts and labor 830 Firearms Trng and Ammo 835 Tasers Acct. No 840 Training &F Prof. Dues 850 Travel 860 Recruiting Costs 870 Criminal Investigations (CID) 880 Contingency- Miscellaneous 892 Small Equipment TOTAL OPERATIONS TOTALI M&0 OTHER FUNDS  121,710 3,600 71,830 124,370 64,200 385,710 1,440 35,000 33,036 6,500 15,000 60,000 7,000 7,000 3,720 25,000 2,500 196,196 6,794,233  130,530 3,600 57,850 115,628 100,800 408,408 1,440 40,000 31,037 7,000 15,000 67,000 7,000 7,000 3,320 25,000 22,000 225,797 7,577,100  179,858 49,328 38% 3,600 0 0% 56,300 (1,550) -3% 135,944 20,316 18% 84,700 (16,100) -16% 460,402 51,994 13% 1,440 0 0% 41,000 1,000 3% 33,504 2,467 8% 7,000 0 0% 20,000 5,000 33% $Increase! %Increase 2024-2025 69,375 2,375 4% 9,500 2,500 36% 13,000 6,000 86% 2,500 (820) -25% 30,000 5,000 20% 7,640 (14,360) -65% 234,959 9,162 4% 7,875,368 298,268 4%  800  Category  2023 Adopted 2024Adopted 2025 Proposed  $Increase/  Acct.No 1000 2000  Category  2023 Adopted 2024A Adopted 2025F Proposed 2024-2025 %Increase  1000 Auto Replacement TOTAL VEHICLE REPLACEMENT Range storage container/bankingi fees Radios System Upgrade Roof &H HVAC CAPER conversion TOTAL SPECIALCAPITAL ASSETS TOTAL OTHER FUNDS  160,000 160,000 12,200 625,000 637,200 797,200  140,000 140,000  144,000 144,000  4,000 4,000  3% 3%  149,700 149,700 289,700  (149,700) 100.00%  26,000 26,000 26,000 (123,700) 170,000  -83% -41%  $Increase/  Category  2023 Adopted 2024 Adopted 2025 Proposed 2024-2025 %Increase  GENERAL FUND VEHICLE REPLACEMENT SPECIAL CAPITAL ASSETS  6,794,233 160,000 637,200 (125,000) 512,200 7,466,433  7,577,100 140,000 149,700 149,700 7,866,800  7,875,368 298,268 144,000  4% 3%  4,000  26,000 (123,700) -82.63% 26,000 (123,700) 8,045,368 178,568  -83% 2.27%  COMBINED TOTALS  CC-110    E-Bicycle Ordinance (ORD 2024.04)  CC-111    ORDINANCE NO.  AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF PINEY: POINTV VILLAGE, TEXAS,AMENDING SECTION 46-31, MOTOR VEHICLE, AREAS, DIVISION 1, GENERALLY, OF ARTICLEI, STREETS, OF CHAPTER 46, STREETS, SIDEWALKS AND OTHER PUBLIC PLACES, ADDING ARTICLE II, ELECTRIC RIDING TOYS AND SMALL MOTOR VEHICLES, OF CHAPTER 58, TRAFFIC AND VEHICLES OF THE CODE OF ORDINANCES OF THE CITY OF PINEY POINT VILLAGE WITH UPDATED AND AMENDED RULES AND REGULATIONS RELATED TO ELECTRIC RIDING TOYS. AND SMALL MOTOR VEHICLES; PROVIDING FOR PENALTY; AND PROVIDING  FORSEVERABILITY.  WHEREAS, the City Council of the City of Piney Point Village, Texas, finds Section 46-31, Motor vehicle areas, Division 1, Generally, ofArticlel II, Streets, ofChapter 46, Streets, Sidewalks, and other Public Places should be amended and Article III, Electric Riding Toys and Small Motor Vehicles of Chapter 58, Traffic and Vehicles, of its Code of Ordinances should be added in WHEREAS, the City Council hereby finds that it is the purpose of this Ordinance to update the Code to promote the public health, safety, and general welfare of the citizens of the City and to minimize public and private injury and losses due to electric riding toys and small motor vehicles;  accordance with the provisions oft this ordinance; and  NOW THEREFORE,  BEITORDAINED BY' THE CITY COUNCIL OF THE CITY OF PINEY POINT SECTION1. The facts and matters set forth ini the preamble of this Ordinance are. hereby SECTION 2. Section 46-31, Motor vehicle areas, Division 1, Generally, of Article II, Streets, of Chapter 46, Streets, Sidewalks, and other Public Places ofi its Code of Ordinances is hereby amended by removing language struckthrough and adding thereto the language  VILLAGE, TEXAS: found to be true and correct.  underscored below:  "Sec. 46-31. - Motor Vehicle areas.  (a) Its shall be unlawful for any person to cause or permit any motor vehicle, as that term is defined in chapter 541, Texas Transportation Code, as amended, to be operated upon any lot ort tract ofland, public or private, within the city except upon areas paved for the purpose of motor vehicle parking or motor vehicular access to the lot upon which such vehicle is operated. It shall be a defense to prosecution hereunder that the operation of a vehicle in violation hereof(1) was upon a lot or  CC-112    tract ofland owned or occupied by thej person operating the vehicle, or (2) was with the consent oft the owner oft the lot or tract upon which the vehicle was operated. (b) It shall be unlawful for any person to cause or permit any Class 3 electric bicycle, as that term is defined by Section 58-50.Article III. Chapter 58. Trafficand Vehicles and Chapter 664. Texas Transportation Code. as amended, to be operated upon any lot or tract of land, public or private. within the city except upon areas paved fort the purpose of motor vehicle parking or motor vehicular access to the lot upon which such vehicle is operated. It shall be a defense to prosecution hereunder that the operation of a vehicle in violation hereof (1)was upon a lot or tract ofl land owned or occupied by the person operating the vehicle. or (2)was with the consent oftl the owner of the lot or tract upon which the vehicle was operated. (b c). Any person who shall violate any provision of this article shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined in an amount not to exceed $2,000.00. Each day of violation shall constitute a separate offense." SECTION 3. Article III, Electric Riding Toys and Small Motor Vehicles, of Chapter 58, Traffic and Vehicles of the City's Code of Ordinances is hereby amended adding new sections, Section 58-50, Definitions, Section 58-51, Electric Riding Toys - General Provisions, Section 58- 52, Electric Bicycles - Bicycle Paths; Section 58-53, Electric. Bicycles - Class 3 Electric Bicycles, Section 58-54, Electric Bicycles - Age Restrictions, Section 58-55, Electric Bicycles - Operation atl Night, Section 58-56, Electric Scooters and Electric Skateboards, Section 58-57, Electric Riding Toy - Penalty, and Section 58-58, Small Motor Vehicles - General Provisions; Penalty as indicated  in the language underscored below:  ARTICLE II - ELECTRIC RIDING TOYS AND SMALL MOTOR  VEHICLES Sec. 58-50. -1 Definitions.  Class 1 electric bicycle means an electric bicycle equipped with ai motor that assists the rider only when the rider is pedaling and with a top assisted speed of20 miles Class 2 electric bicycle means an electric bicycle equipped with a motor that may be used to propel thel bicycle without the pedaling ofthe rider and with ai top assisted Class. 3 electric bicycle means an electric bicycle equipped with ai motor that assists the rider only when the rider is pedaling and with a top assisted speed of more than twenty (20) but less than went-cight28miles: per hour (MPH). Electric bicycle means al bicycle equipped with fully operable pedals and an electric motor of fewer than 750 watts and with a top assisted speed of twenty-eight (28)  per hour or less.  speed of2 20 miles per hour or less.  miles per hour or less.  CC-113    Electric scooter means a scooter assisted by an electrical source or battery that allows for self-propulsion oft three (3) miles per hour (MPH) or greater. Electric skateboard means a skateboard assisted by an electrical source or battery that allows for self-propulsion ofthree (3)m miles per hour (MPH) or greater. Electric riding tovs means any electric bike, electric skateboard. and / or electric Top assisted speed means the speed at which the bicycle'smotor ceases propelling  scooter.  the bicycle or assisting the rider.  "Sec. 58-51. Electric Riding Tovs = General Provisions  (a) Operators and/or Riders of any Electric Riding Toy operating on a sidewalk where permissible by City Ordinance shall slow and yield to any vehicle exitinga a (b) Operators and/or Riders of any Electric Riding Toy operating on a sidewalk where permissible by City Ordinance shall yield and. if necessary. stop when (c) Chapter 551 of the Texas Transportation Code. as amended. shall apply to the  driveway.  crossing any street or roadway.  extent it does not conflict with City Ordinance. Sec. 58-52. Electric Bicvcles - Bicycle Paths  (a) Wherever a useable public path for bicycles has been provided adjacent toa public street, Class 1 and Class 2 electric bicycle riders may use such path. (b) When operating on a sidewalk. Class 1 and Class 2 electric bicycle riders shall (c) Class 1 and Class 2 electric bicycle riders shall yield and provide right-of-way to pedestrians. slow to no more than three (3) miles per hour and pass no closer than three (3) feet of while passing pedestrians. and clearly announce presence before overtaking aj pedestrian. The pedestrian shall have the right-of-way, (c) Class 3 electric bicycles shall not be used on bicycle paths but shall use the public street and shall comply with all applicable traffic ordinances. Sec. 58-53. Electric Bicvcles - Class 3 electric bicvcles  not exceed five (5) miles per hour.  Class 3 electric bicycle riders shall ride as near as practicable to the right curb or  edge of the road way. unless:  (a) the person is passing another vehicle moving in the same direction:or (b) the person is preparing to turn left at an intersection or onto a private  road or driveway: or  CC-114    (c) a condition on or of the roadway. including a fixed or moving object, parked or moving vehicle. pedestrian, animal, or surface hazard prevents the person form safely riding next to the right curb or edge of the roadway.  Sec. 58-54. Electric Bicycles - Age Restrictions  (a) All riders of Class 1 and 2 electric bicycles under the age ofs seventeen (17) shall wear a helmet. All riders of Class 3 electric bicycles under the age of twenty-one (b) Class 1 and Class 2 electric bicycle riders under the age oftwelve (12) shall be (c) Class 3 electric bicycle riders shall be fifteen (15) or older to ride the electric  (21) shall wear al helmet.  accompanied by an adult when on a public space.  bicycle on public space."  Sec. 58-55. Electric Bicycles - Operation at Night  All electric bicycles operated at night on a public street. path or sidewalk shall be upfitted with lights and reflectors as required by Chapter 551 of the Texas  Transportation Code. as amended.  Sec. 58-56. Electric Scooters and Electric Skateboards  (a) Electric Scooters and Electric Skateboards shall be ridden on sidewalks where (b) Electric Scooters and Electric Skateboard riders shall yield to any pedestrian or bicycle when passing or overtaking on sidewalks. Pedestrians have the right ofway. (a) A1 first violation under this article may result in the violators being required to complete an electric riding toy safety class conducted by the Memorial Villages (b)A first violation under this article may be subject to a fine not to exceed $50. (c)Subsequent or repeat violations under this article may be subject to a finei nott to (d)A parent or guardian ofar minor. who knowingly allowed said minor to violate this ordinance and said minor is found in violation ofthis ordinance. may be subject  sidewalks are available.  Sec. 58-57. Electric Riding Toys - Penalty  Police Department.  exceed $2,000.  to a fine not to exceed $2.000."  Sec. 58-58. Small Motor Vehicle = General Provisions: Penalty  (a)] It shall be unlawful for any person to operate a moped or motor-assisted scooter upon any public sidewalk or public hike path or public bike path within the city. (b) It shall be unlawful for any person to operate a pocket bike or minimotorbike upon any public sidewalk. public hike path. public bike path. highway. road. or  street within the city.  CC-115    (c) Any person who shall violate this section shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined not to exceed $2,000." SECTION 4. Any person who intentionally, knowingly, recklessly, or with criminal negligence violates any provision oft this Ordinance shall be guilty of a misdemeanor, and upon conviction, shall be subject toa a finei int the amount not to exceed $2,000.00 for any violation! hereof, SECTION 5. In the event any section, paragraph, subdivision, clause, phrase, provision, sentence, or part of this Ordinançe or the application of the same to any person or circumstance shall for any reason be adjudged invalid or held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or invalidate this Ordinance as a whole or any part or provision hereof other any part or provision hereof other than the part declared to be invalid or unconstitutional; and the City Council of the City of Piney Point Village, Texas, declares that it would have passed each and every part oft the same notwithstanding the omission of any and every part of the same notwithstanding the omission of any such part thus declared to be invalid or SECTION 6. The amendment to the Code of Ordinances, City of Piney Point Village, Texas provided fori in this Ordinance shall be in full force and effect on the date ofits execution below.  with each day being a separate violation.  unconstitutional, or whether there be one or more parts.  PASSED,APPROVED and ORDAINED this  day of  2024.  MARK KOBELAN, MAYOR  ATTEST:  BOBBY PENNINGTON, City Administrator/City Secretary  CC-116    PINEY POINT VILLAGE MEMORANDUM  To: Via: CC: Date: Re:  Council, Staff, MVPD, and City Attorney  Margaret Rohde City Council May 28, 2024 E-Bike Ordinace  Major issues:  1. There needs to be definitions added for (a) moped, (b) motor-assisted scooter, (c) pocket bike/min-motorbike included in Section 58-50. Icouldn't find these under the 2. There are 3 different "roadways" discussed in the ordinance, each with different rules where the eBike is operating: (a) sidewalks (need to add hike paths since there are several unpaved hike paths that are used as cut throughs), (b) bicycle paths (adjacent to the street), and (3) public roads. The language in Section 58-52 (styled "Electric Bicycles -Bicycle Paths" discusses both bike paths and sidewalks so it's confusing. Isuggest creating a specific section for each type of roadway. Even if some oft the rules for each 3. The draft ordinance is silent as to the use of Class 1 and Class 2 eBikes on City streets and roads. Do we want these categories to be used on our streets if there is a sidewalk 4. Inoticed there's no speed limit for the eBikes, except when they're on the sidewalk or passing w/n 31 feet of pedestrians. Shouldn't we put a speed limit on these vehicles when they're on other roadways ---or at least tell them they have to follow posted speeds? 5. The ordinance is silent as to the age and helmet restrictions, as well as nighttime riding, 6. The ordinance isn't consistent as to operation of each type of vehicle on public versus private streets (or sidewalks). I would recommend we treat all roads (and sidewalks) in the City the same, as far as the requirements are concerned, as riders probably won't understand or know which ones are public or private. We can leave upi to MVPD as to  Transportation Code --maybe MVPD can provide them.  type of roadway are the same or similar, it will still help with clarity.  or bike path available?  for electric scooters and electric skateboards.  enforcement on private streets.  CC-117    7. There's not much detail in Section 58-58 regarding small motor vehicles. Do we need to add anything about speed limits, helmets, yielding to pedestrians, or nighttime  operations?  8. Have any of the other Village cities adopted this ordinance? Ifso, Iwould like to see any  edits they made, in case we're missing something.  2  CC-118    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City. Administrator VIA: H. Miller, Interim Fire Chief  MEETING DATE: May 28, 2024  SUBJECT: Consideration and possible action on the Village Fire Department.  Agenda Item: 6 Summary:  This agenda item is for VFD monthly reporting tol hear and discuss the activity oft the Department,  including details on call volume and other public safety-related incidents.  a) Update on activities. b) VFD Audit C) VFD 2025 Budget.  a. VFD Budget Worksheets (Detail)  b. VFD Capital Plan Vehicle/Apparatus Replacement)  d) VFD Financials e) VFD Agendas & Minutes  Recommendation: 1. VFD Audit. 2. VFD 2025 Budget.  The VFD Commission request approval ofthe following as action items:  Attachments: VFD. Audit VFD. 2025 Budget.  VFD Budget Worksheets (Not included- Possible Handout) VFD Capital Plan Vencle/Apparatus Replacement) VFD Financials (Noti included- Possible Handout)  VFD Agendas & Minutes    ANNUAL FINANCIAL REPORT  of the  VILLAGE FIRE DEPARTMENT  For the Year Ended December. 31, 2023  VFD2    (This page intentionally left blank.)  VFD3    VILLAGE FIRE DEPARTMENT  TABLE OF CONTENTS December. 31, 2023  INANCIALSECTION Independent. Auditors' Report Information)  Page 1 7  Management's Discussion and Analysis (Required Supplementary  BASIC FINANCIALSTATEMENTS Government-Wide Financial Statements Statement ofl Net Position Statement of Activities  15 17 18 20 23 25 27 29  Governmental Funds Financial Statements Balance Sheet - Governmental Funds Governmental Funds  Statement of Revenues, Expenditures, and Changes in Fund Balances- Reconciliation oft the Statement of] Revenues, Expenditures, and Changes inl Fund Balances of Governmental Funds to the Statement of Activities  Fiduciary Fund Financial Statements Statement of Fiduciary Net Position - Fiduciary Fund Statement of Changes in Fiduciary Net Position Fiduciary Fund Notes to Financial Statements  REQUREDNUTTNINTARL INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis) - General Fund  49 50 52 54  Schedule of Changes in Net Pension Liability and Related Ratios - Texas Municipal Schedule of Changes in Total OPEB Liability and Related Ratios - TMRS Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Capital Replacement Fund Budget and. Actual - Facility Fund  Retirement System (TMRS) Schedule of Contributions TMRS SUPPLEMENTARYINFORMATION  59 61  VFD4    (This page intentionally left blank.)  VFD5    BEIT HARRIS PECHACEK  itors  INDEPENDENT. AUDIIORS'REPORI  To the Board of Commissioners of the Village Fire Department: Report on the Financial Statements  Wel have audited the accompanying financial statements of the governmental activities and each major fund oft the Village Fire Department (the Department"), as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the Department's basic financial statements as listed In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position oft the governmental activities and each major fund oft the Department as of December: 31,2023, and the respective changes in financial position for the year then ended, in accordance with accounting principles  int the table of contents.  generally accepted in the United States of America.  Basis for Opinions  We conducted our audit in accordance with auditing standards generally accepted int the United States of America. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of thel Financial Statements section of our report. We are required to be independent of the Department, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit  opinions.  Responsibility of Management for the Financial Statements  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 and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that Inj preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Department's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that  are free from material misstatement, whether due to fraud or error.  may raise substantial doubt shortly thereafter.  Houston - Austin - Bellville Woodville  PACPA GAQC Member  32101 Bingle Rd., Si.w.out,1X7055 / P:713.263.1123 l info@txauditors.com M wwwtcasauditor.com    Auditors' Responsibilities for the Audit oft the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the  financial statements.  Inj performing an audit in accordance with generally accepted auditing standards, we:  Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement oft the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness Evaluate the appropriateness of accounting policies used and the reasonableness ofs significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Department's ability to continue as a going concern for ai reasonable period of We are: required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we  ofthel Department's si internal control. Accordingly, no such opinion is expressed.  time.  identified during the audit. Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, budgetary comparison information, schedules of changes in net pension and total other postemployment benefits liability and related ratios, and schedule of contributions, identified as Required Supplementary Information on the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility ofr management and, although not aj part oft the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the Required Supplementary Information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or  provide any assurance. Supplementary Information  Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Department s basic financial statements. The schedules, identified as Supplementary Information on the table of contents, are presented for purposes of additional analysis and are not required parts of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The  VFD7  2    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 int the United States of America. In our opinion, the schedules are fairly stated, in all material respects, in relation  to the basic financial statements as a whole. CBELT GARRIS CPECHACEK, LLLP Belt Harris Pechacek, LLLP Certified Public. Accountants Houston, Texas April 19, 2024  VFD8  3    (This page intentionally left blank.)  VFD9  4    MANAGEMEMENISDISCUSSION  ANDANALYSIS  VFD10  5    (This page intentionally left blank.)  VFD11  6    VILLAGE FIRE DEPARTMENT MANAGEMENT'S DISCUSSION, ANDANALYSIS For the Year Ended December31, 2023  The purpose oft the Management's Discussion and Analysis (MD&A)i is to give the readers an objective and easily readable analysis oft the financial activities oft the Village Fire Department (the Department") for the year ending December: 31,2023. The analysis is based on currently known facts, decisions, or economic conditions. It presents short and long-term analysis of the Department's activities, compares current year results with those of the prior year, and discusses the positive and negative aspects of that comparison. Please read the MD&A in conjunction  with thel Department's financial statements, which follow this section. THE STRUCTURE OF OUR. ANNUAL REPORT  Components oft the Financial Section  Management's Discussion and Analysis  Basic Financial Statements  Required Supplementary Information  Independent Auditors' Report  Government- Widel Financial Statements /  Fund Financial Statements  Notes tot the Financial Statements Detail  Summary  The Department's basic financial statements include (1) government-wide financial statements, (2) individual fund financial statements, and (3) notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support the basic financial statements themselves.  Government-Wide Statements  The government-wide statements report information for the Department as a whole. These statements include transactions and balances relating to all assets, including capital assets. These statements are designed to provide information about cost of services, operating results, and financial position of the Department as an economic entity. The Statement of Net Position and the Statement of Activities, which appear first in the Department's financial statements, report information on the Department's activities that enable the reader to understand the financial condition of thel Department. These statements are prepared using the accrual basis ofaccounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and The Statement of Net Position presents information on all of the Department's assets, liabilities, and deferred outflows'inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position oft the Department is improving or deteriorating. Other nonfinancial factors, such as the condition of the Department's capital assets, need to be  expenses are taken into account even if cash has not yet changed hands.  considered in order to assess the overall health oft the Department.  VFD12  7    VILLAGE FIRE DEPARTMENT MANAGEMENT'S DISCUSSIONANDANALYSIS (Continued)  For the Year Ended December31, 2023  The Statement of Activities presents information showing how the Department's net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows - the accrual method rather than modified accrual  that is used in the fund level statements.  The Statement ofNet Position and the Statement of Activities include one class of activity:  1. Governmental Activities - The Department's fire protection (public safety) service is reported here. Participating cities andi intergovernmental revenues finance this activity.  The government-wide financial statements can be found after thel MD&A.  FUND FINANCIAL STATEMENTS  Funds may be considered as operating companies of the parent corporation, which is the Department. They are usually segregated for specific activities or objectives. The Department uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements. The Department has governmental and  fiduciary funds. 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 year. Such information may be useful in Because the focus of governmental funds is narrower than that oft the government-wide financial statements, itis 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 Department's near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental, funds and governmental activities. The Department maintains four individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the general fund, the capital replacement fund, the facility fund, and the ambulance The Department adopts an annual non-appropriated budget for its general fund, and hybrid annual/project length budgets for the facility fund and the capital replacement fund, subject to the terms and conditions of the interlocal agreement and the method approved by the participating cities each year. Budgetary comparison schedules have  evaluating the Department' 's near-term financing requirements.  billing fund, which are considered to be major funds for reporting purposes.  been provided for these funds to demonstrate compliance with these budgets.  Fiduciary Funds  Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reported in the government-wide financial statements because the resources of those funds are not available to support the Department's own operations. The accrual basis ofa accounting is used for fiduciary funds. The Department maintains one fiduciary fund, which is reported in a separate statement of fiduciary net position  and statement of changes in fiduciary net position.  VFD13  8    VILLAGE FIRE DEPARTMENT MANAGEMENT'S DISCUSSIONANDANALYSIS (Continued)  For the Year Ended December31,2023  Notes to Financial Statements  The notes to the financial statements provide additional information that is essential to a full understanding oft the data provided in the government-wide and fund financial statements. The notes are the last section of the basic  financial statements. Other Information  In addition to the financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The RSI includes a budgetary comparison schedule for the general fund and schedules of changes in net pension and total other postemployment benefits liability and related ratios and a schedule of contributions for the Texas Municipal Retirement System. RSI can be found after the notes to  thel basic financial statements.  GOVERNMENT-WIDE FINANCIAL ANALYSIS  As noted earlier, net position may serve over time as a useful indicator of the Department's financial position. For the Department, assets and deferred outflows of resources exceed liabilities and deferred inflows of resources  by $7,532,703 as of year end. Statement of Net Position  The largest portion oft the Department': s net position reflects its net investment in capital assets.  The following table reflects the condensed Statement of Net Position:  Governmental. Activities 2023 $ 947,071 $ 2,485,191 7,471,175 8,418,246 1,880,485 46,326 1,926,811 544,177 1,958,977 2,503,154 230,474 78,726 309,200 7,471,175 61,528  2022 5,630,467 1,808,004 9,923,662 434,485 54,194 488,679 619,448 782,880 1,402,328 1,471,545 13,053 1,484,598 7,438,471 86,944  Assets  Current and other assets Capital assets, nondepreciable Capital assets, net of depreciation Deferred outflows pensions Deferred outflows- - OPEB Liabilities Current liabilities Long-term liabilities Deferred inflows pensions Deferred inflows OPEB Net Position Net investment in capital assets Unrestricted  TotalA Assets  TotalDeferred Outflows ofl Resources  TotalLiabilities  TotalDeferred Inflows of Resources  Totall Net Position $ 7,532,703 $ 7,525,415  VFD14  9    VILLAGE FIRE DEPARTMENT MANAGEMENT5S. DISCUSSIONANDANALYSIS (Continued)  For the Year Ended December31, 2023  Unrestricted net position is the residual amount of net position not included ini the net investment in capital assets. The Department" s unrestricted net position was $61,528 as of year end. The Department experienced an overall  increase in net position of $7,288. Statement of Activities  The following table provides a summary oft the Department's changes in net position:  Governmental. Activities 2023 $ 9,375,085 $ 8,090,383 162,155 26,065 265,248 16,885 (24,410) 9,821,028 9,813,740 9,813,740 7,288 7,525,415  2022 247,835 7,619 244,899 4,511 8,595,247 7,825,429 7,825,429 769,818 6,755,597  Revenues Participant assessments Charges for fuel Interest Emergency medical services Other Gain (loss) on disposal of capital assets  Total Revenues  Expenses Public safety  Total Expenses Change in Net Position  Beginning net position  Ending Net Position $ 7,532,703 $ 7,525,415  In comparison to the prior year, revenues for the Department increased by $1,225,781 or 14%. This increase is mainly due to an increase in assessments from the participating cities, as additional assessments. In comparison to the prior year, expenses for the Department increased by $1,988,31lor 25%. This increase is mainly due to an  increase in personnel expense in the form of salaries and overtime. FINANCIAL ANALYSIS OFTHEI DEPAKIMENTSFUNDS  As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related legal Governmental Funds - The focus of the Department' 's governmental funds is to provide information on near- term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Department's financing requirements. Inj particular, the unassigned fund balance may serve as a useful measure The Department's governmental funds reflect a combined fund balance of $402,894. Of this, $79,434 is nonspendable for prepaids, $128,696 is assigned for equipment replacement, $35,871 is assigned for The general fund is the Department's primary operating fund. At the end of the year, total fund balance oft the general fund was $238,054. Compared to fiscal year 2022, general fund fund balance increased by $147,014,  requirements.  ofthe Department's net resources available for spending at the end ofthe year. improvements to the facility, and $158,620 is unassigned fund balance.  which was primarily due to less expenses than budgeted.  VFD15  10    VILLAGE FIRE DEPARTMENT MANAGEMENT5S. DISCUSSIONANDANALYSIS (Continued)  For the Year Ended December31,2023  The capital replacement fund ended the fiscal year with a fund balance of $128,969, marking a decrease of The facility fund had an ending fund balance of $35,871, which represents a net increase of $2,865 from the prior  $91,345 compared to the previous fiscal year.  year.  CAPITALI ASSETS  At the end of the year, the Department's governmental activities had invested $7,471,175 (net of accumulated During the year, the Department purchased various medical and rescue equipment items. More detailed information on the Department' 's capital assets can be found in note III. B. to the financial statements.  depreciation): in a variety ofc capital assets. This represents ai neti increase of$ $32,704.  ECONOMIC FACTORS AND NEXTYEAR'S! BUDGET year 2024, which includes $400,000 for the capital replacement fund. CONTACTINGTHE DEPARTMENT'S FINANCIAL MANAGEMENT  The participating cities and the Department approved a $9,913,486 budget for all operating activities for fiscal  This financial report is designed to provide a general overview of the Department's finances. Questions concerning this report or requests for additional financial information should be directed to the Fire Chief, Village  Fire Department, 901 Corbindale, Houston, Texas 77024.  VFD16  11    (This page intentionally left blank.)  VFD17  12    BASIC PINANCIALSIATEMENIS  VFD18  13    (This page intentionally left blank.)  VFD19  14    VILLAGE FIRE DEPARTMENT STATEMENT OF NET POSITION  December. 31, 2023  Primary Government Governmental Activities $ 833,288 79,434 8,692 25,657 7,471,175 8,418,246 1,880,485 46,326 1,926,811  Assets Cash Prepaids Inventories Other receivables Capital assets, net  Total Assets  Deferred Outflows of Resources Deferred outflows pensions Deferred outflows OPEB  Total Deferred Outflows of Resources  Liabilities Current liabilities: Accounts payable Noncurrent liabilities: Due within one year Duei in more than one year  544,177 544,177 430,146 1,528,831 1,958,977 2,503,154 230,474 78,726 309,200 91,040 7,471,175 61,528  Total Current Liabilities  Totall Noncurrent Liabilities  Total Liabilities  Deferred Inflows of Resources Deferred inflows pensions Deferred inflows- OPEB  Total Deferred Inflows of] Resources  Net Position Net investment in capital assets Unrestricted  Totall Net Position $ 7,532,703  Seel Notes to Financial Statements.  VFD20  15    (This page intentionally left blank.)  VFD21  16    VILLAGE FIRE DEPARTMENT STATEMENT OF ACTIVITIES For the Year Ended December. 31,2023  Net Revenue (Expense) and Changes in Net Position Primary Government Governmental Activities  Program Revenues Charges for Services  Functions/Programs Primary Government Governmental Activities Public safety  Expenses $ 9,813,740 $  427,403 $ (9,386,337)  Total Governmental. Activities $ 9,813,740 $  427,403  (9,386,337) 9,375,085 26,065 16,885 (24,410) 9,393,625 7,288 7,525,415 7,532,703  General Revenues: Participant assessments Interest Other  (Loss) on disposal of capital assets  Total General Revenues Change in Net Position Ending Net Position  Beginning net position  See Notes tol Financial Statements.  VFD22  17    VILLAGE FIRE DEPARTMENT  BALANCE SHEET GOVERMMENTAL FUNDS December 31,2023  Capital Replacement 128,969 $ 128,969 $  Ambulance Billing 85,657  General $ 348,752 $ 79,434 8,692 25,657 462,535 224,481 $ 224,481 79,434  Facility 269,910 $ 269,910 234,039 $ 234,039  Assets Cash Prepaids Inventories Other receivables Liabilities  Total Assets $ Total Liabilities  85,657 85,657 85,657  Accounts payable and accrued liabilities  $  $  Fund Balances Nonspendable: Prepaids Assigned for: Equipment replacement Facility improvements Unassigned  128,969 128,969 128,969 $  35,871 35,871 269,910 $  158,620 238,054 462,535 $  Total Fund Balances  Total Liabilities and Fund Balances $  85,657  Amounts reported for governmental activities in the Statement of] Net Position Capital assets usedi in governmental activities are not financial resources and, therefore, are not reported in the funds.  are different because:  Capital assets, net  Long-term liabilities and deferred outflows and deferred inflows related to the net pension and other postemployment benefits (OPEB) liability are  deferred in the governmental funds. Net pension liability Total OPEB liability Deferred outflows pensions Deferred outflows- OPEB Deferred inflows pensions Deferredi inflows OPEB  Long-term liabilities are not due and payable in the current period and,  therefore, are not reported in the funds. Compensated absences Seel Notes tol Financial Statements.  Net Position of Governmental Activities  VFD23  18    Total Governmental Funds $ 833,288 79,434 8,692 25,657 947,071 544,177 544,177 79,434 128,969 35,871 158,620 402,894  $  7,471,175  (1,333,756) (147,281) 1,880,485 46,326 (230,474) (78,726)  (477,940) 7,532,703  VFD24  19    VILLAGE FIRE DEPARTMENT  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES  GOVERMMENTAL FUNDS For the Year Ended December 31, 2023  Capital Replacement 200,000 $ 3,946 203,946  Ambulance Billing $ 6,026 6,026  General $ 9,175,085 $ 162,155 16,093 16,885 9,370,218  Facility  Revenues Participant assessments Charges for fuel Interest Emergency medical services Other Expenditures Current: Personnel Operational Distribution to participants Capital outlay  265,248 265,248  Total Revenues  7,620,690 1,118,926 483,588 9,223,204 147,014 91,040 238,054 $  265,248 265,248  295,291 295,291 (91,345) 220,314 128,969 $  3,161 3,161 2,865 33,006 35,871 $  Total Expenditures Net Change in Fund Balances  Beginning fund balances  Ending Fund Balances $  See Notes tol Financial Statements.  VFD25  20    Total Governmental Funds $ 9,375,085 162,155 26,065 265,248 16,885 9,845,438  7,620,690 1,118,926 265,248 782,040 9,786,904 58,534 344,360 402,894  $  VFD26  21    (This page intentionally left blank.)  VFD27  22    VILLAGE FIRE DEPARTMENT  RECONCILIATION. OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERMMENTAL FUNDS TOTHE  STATEMENT OF ACTIVITIES For the Year Ended December31,2023  Net changes in fund balances. total governmental funds  $  58,534  Amounts reported for governmental activities in the Statement of Activities are different 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  because:  reported as depreciation expense. Capital outlay Depreciation expense Net book value of capital asset disposal are reported in the governmental funds. Netj pension liability Total OPEB liability Deferred outflows pensions Deferred outflows  OPEB Deferred inflows pensions Deferred inflows- OPEB Compensated absences Seel Notes tol Financial Statements.  437,758 (380,644) (24,410)  Net pension and total other postemployment benefits (OPEB) liabilities and deferred outflows and deferred inflows related to the net pension liability and total OPEBI liability  (2,855,139) 70,341 1,446,000 (7,868) 1,241,071 (65,673) 87,318 7,288  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.  Change in Net Position of Governmental Activities $  VFD28  23    (This page intentionally left blank.)  VFD29  24    VILLAGE FIRE DEPARTMENT STATEMENT OF FIDUCIARY NET POSITION  FIDUCIARY FUND December 31, 2023  Custodial Fund $  Assets Cash Net Position  9,110 9,110 9,110 9,110  Total Assets  Restricted for other governments Seel Notes to Financial Statements.  Total Net Position $  VFD30  25    (This page intentionally left blank.)  VFD31  26    VILLAGE FIRE DEPARTMENT STATEMENT OF CHANGES IN FIDUCIARY NET POSITION  FIDUCIARY FUND For the Year Ended December 31, 2023  Custodial Fund $ 3,308,466 3,308,466 3,304,390 3,304,390 4,076 (5,034) 9,110  Additions  Insurance premiums collected  Total Additions  Deductions  Insurance premiums distributed  Totall Deductions  Changes in Fiduciary Net Position  Net position beginning of the year Seel Notes to Financial Statements.  Ending Net Position $  VFD32  27    (This page intentionally left blank.)  VFD33  28    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS For the Year Ended December31,2023  I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  A. Reporting Entity  On December 20, 1978, six contracting cities joined into an interlocal cooperation agreement (the "Interlocal Agreement") to establish a common municipal fire department, chartered as the Village Fire Department (the Department"), to provide fire and rescue services beginning January 1, 1979. The area of coverage consists of the six cities commonly known as the Memorial Villages (the "Participating Cities") and is approximately ten square miles. As discussed in Note IV.A., the Department operates and services the Participating Cities based upon the Interlocal Agreement. The Department operates under a six-member Board of Fire Commissioners (the "Board"). Each of the six Participating Cities appoint one fire commissioner and one alternate. As required by generally accepted accounting principles, the financial statements of the reporting entity include those oft the Department (the primary government) and its component units. In evaluating how to define the Department for financial reporting purposes, management has considered all potential component units. The decision to include aj potential component unit in the reporting entity is made by applying the criteria set forth in generally accepted accounting principles. The basic, but not the only, criterion for including aj potential component unit within the reporting entity is the governing body's ability to exercise oversight responsibility. The most significant indication of this ability is financial interdependency. Other indications oft the ability to exercise oversight responsibility include, but are not limited to, the selection of governing authority, the designation of management, the ability to significantly influence operations, and accountability for fiscal matters. The other criterion used to evaluate potential component units for inclusion or exclusion from the reporting entity is the existence of special financing relationships, regardless of whether the Department is able to exercise oversight responsibilities. As ofl December 31, 2023, the Department had no component units. The Department is not considered a component unit oft the Participating Cities but is a joint venture.  B. Government-Wide 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 nonfiduciary activities of the primary government. All fiduciary activities are reported only in the fund financial statements. Govermmental activities, which normally are supported by intergovernmental revenues and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no business-type activities.  Basis of Presentation- = Goyernment-Wide Financial Statements  While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds. Separate financial As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu oft taxes where the amounts are reasonably equivalent in value to the interfund services provided and various other functions of the Department. Elimination of these charges would distort the direct costs and program revenues  statements are provided for governmental funds.  reported for the various functions concerned.  VFD34  29    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  D. Basis of Presentation - Fund Financial Statements  The fund financial statements provide information about the Department's funds, including its fiduciary fund. Separate statements for each fund category - governmental and fiduciary - are presented. The emphasis of fund financial statements is on major governmental funds, each  displayed in a separate column.  Thel Department reports the following governmental funds:  The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from the Participating Cities. Expenditures include public safety. The general fund is always considered a major fund for The capital replacement fund calls for a certain amount to be set aside each year to be used for replacement of capital equipment. The capital replacement fund is considered a major fund for The facility, fund is used to account for monies to be used toward the remodel of the fire station. The ambulance billing. fund is used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The special revenue fund is considered a  reporting purposes.  reporting purposes.  The facility fund is considered a major fund for reporting purposes.  major fund for reporting purposes.  Fiduciary Fund  The fiduciary fund accounts for assets held by the Department in a trustee capacity or as a custodian agent on behalf of others. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the Department's own  programs.  Thel Department reports the following type off fiduciary fund:  Custodial Fund  The custodial funds report resources, not in a trust, that are held by the Department for other parties outside of the Department. Custodial funds are accounted for using the accrual basis of accounting. These funds are used to account for the Department's insurance cooperative funds. During the course of operations, the Department has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., governmental) are eliminated sO that only the net amount is included as internal balances in the governmental activities column. Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements, these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental  VFD35  30    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  activities are eliminated sO that only the net amount is included as transfers in the governmental  activities column.  E. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment is determined by the applicable measurement focus and basis ofa accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of The government-wide and fiduciary fund financial statements are reported using the economic resources measurement, focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are: recorded when al liability isi incurred, regardless oft the timing ofr related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements The governmental fund financial statements are reported using the current financial resources measurement, focus and the modified accrual basis ofaccounting. 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 enough thereafter to pay liabilities of the current period. For this purpose, the Department considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. 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. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under leases are reported as other financing sources. Participant assessments, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered to be measurable and available only when cash is received by the Department. F. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance  transactions or events for recognition in the financial statements.  imposed by the provider have been met.  1. Cash and Cash Equivalents  The Department's cash consists of demand deposits. All short-term investments that are highly  liquid are considered to be cash and cash equivalents.  VFD36  31    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  2. Investments  The Department has adopted a written investment policy regarding the investment of its funds, as required by the Public Funds Investment Act (Chapter 2256, Texas Local Government Code), which permits the Department to invest in most oft the investments permitted under state statutes.  3. Receivables  All trade receivables are shown net of an allowance for uncollectible accounts.  4. Prepaid Items  Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as  prepaid items in both government-wide and fund financial statements.  5. Capital Assets  Capital assets, which include property and equipment, are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Department as assets with an initial, individual cost ofmore than $2,500 and an estimated useful lifei in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are: recorded at acquisition value at the date of donation. Major outlays for capital assets and improvements are capitalized as projects are constructed. The costs of normal maintenance and repairs that do not add to the value oft the asset or materially Property and equipment of the Department are depreciated using the straight-line method over the  extend assets' lives are: not capitalized. following estimated useful years:  Estimated UsefulLife 5to 40 years 5to 15 years 91 to 18 years 5 years  Asset Description  Buildings andi improvements Machinery and equipment Vehicles Computer equipment  Deferred Outflows/Inflows of Resources  In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and sO will not be recognized as an outflow of resources expense/expenditure) until then. In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an  inflow of resources (revenue) until that time.  Deferred outtlows/intlows of resources are amortized as follows:  Deferred outflows'inflows from pension/other postemployment benefits (OPEB) activities are amortized over the average of the expected service lives of pension/OPEB plan  VFD37  32    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  members, except for the net differences between the projected and actual investment earnings on the pension/OPEB plan assets, which are amortized over a period off five years. For employer pension/OPEB plan contributions that were made subsequent to the measurement date through the end of the Department's fiscal year, the amount is deferred and recognized as a reduction to the net pension/OPEB liability during the measurement  period in which the contributions were: made.  7. Compensated Employee Absences  The Department provides sick and holiday/vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to another. Sick leave may be carried over from one year to the next, not to exceed 540 hours for 40- hour personnel and not to exceed 648 hours for operational personnel. Upon separation of employment, sick leave balance will not be paid. However, obligated sick leave earned prior to September 1, 1996 shall have ai maximum payout of1,080 hours. In addition, any sick leave earned between September 2, 1996 through March 31, 2011 will pay a maximum of 216 hours if employment is terminated by retirement, disability, death, or general reduction in work force. Holiday/vacation pay up to 1801 hours for 40-hour personnel and 2161 hours for operational personnel may be carried over to the next year. Also, compensatory time up to 200 hours may be carried over to the next year. Upon separation of employment, 40-hour personnel are allowed to be paid a maximum payout of 180 hours and operational personnel are allowed to be paid a maximum of216  hours ofholiday/yacation pay. 8. Participants' Assessment  The Department collects operating revenues from the Participating Cities based on the approved  operating budget, ofwhich each Participating City contributes aj pro-rata share.  9. Net Position Flow Assumption  Sometimes the Department will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, ai flow assumption must be made about the orderi in which the resources are considered to be applied. It is the Department's policy to consider restricted net position to have been depleted  before unrestricted net position is applied. 10. Fund Balance Flow Assumptions  Sometimes the Department will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the Department': s policy to consider restricted fund balance tol have been depleted before using any oft the components oft unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund  balance is applied last.  VFD38  33    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  11. Fund Balance Policies  Fund balances of governmental funds are reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The Department itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an Amounts that cannot be spent because they are either not in spendable form or legally or contractually required to be maintained intact are classified as nonspendable fund balance. Amounts that are externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions are classified as restricted. The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the Department's highest level of decision-making authority. The Board is the highest level of decision-making authority for the Department that can, by adoption of an ordinance prior to the end ofthe fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption Amounts in the assigned fund balance classification are intended to be used by the Department for specific purposes but do not meet the criteria to be classified as committed. The Board may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional  assignment (assigned fund balance).  ofanother ordinance) to remove or revise the limitation.  action is essential to either remove or revise a commitment.  12. Estimates  The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets, liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual  results could differ from those estimates.  13. Pensions  For the purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's fiduciary net position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are: recognized when due and payable in accordance with the benefit terms. Investments are  reported at fair value.  14. Other Postemployment Benefits  The Department provides postemployment healthcare benefits as mandated by the Consolidated Omnibus Budget Reconciliation Act (COBRA). The requirements established by COBRA are fully funded by employees who elect coverage under COBRA and the Department incurs no direct costs.  VFD39  34    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  In addition, the Department participates in a defined benefit group-term life insurance plan administered by TMRS known as the Supplemental Death Benefits Fund (SDBF). The Department elected, by ordinance, to provide group-term life insurance coverage to both current and retired employees. 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. Benefit payments are treated as being equal to the employer's yearly contributions for retirees. Benefit payments and refunds are due and payable in accordance with the benefit terms. Information about the Department's total OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB expense is  provided by TMRS: from reports prepared by their consulting actuary.  G. Revenues and ExpenditureyEpenses 1.1 Program Revenues  Amounts reported as program revenues include 1) charges to 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 (including special assessments) that are restricted to meeting the  operational or capital requirements ofap particular function or segment.  II. STEWARDSHIP, COMPLIANCE, ANDA ACCOUNTABILITY  The Department adopts an annual non-appropriated budget for its general fund, and hybrid annual/project length budgets for the facility fund and the capital replacement fund, subject to the terms and conditions of the Interlocal Agreement and the method approved by Participating Cities each year. Budgetary comparison schedules have been provided for these funds to demonstrate  compliance with these budgets.  III. DETAILED NOTES ON ALLACTIVITIES AND FUNDS  A. Deposits and Investments  Custodial credit risk deposits. In the case of deposits, this is the risk that the Department's deposits may not be returned in the event of a bank failure. The Department's investment policy requires funds on deposit at the depository bank to be collateralized by securities. As of December 31, 2023, fair market values of pledged securities and FDIC coverage exceeded bank balances.  VFD40  35    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  B. Capital Assets  As summary of changes in capital assets at year end is as follows:  Beginning Balance  Ending Balance  Increases  Decreases  Governmental. Activities: Capital assets nondepreciable: Construction inj progress Capital assets being depreciated: Buildings andi improvements Furniture and equipment Vehicles Less accumulated depreciation for: Buildings andi improvements Furniture: and equipment Vehicles  $ 5,630,467 $ 295,291 $ (5,925,758) $  1,272,745 1,187,361 2,167,317 4,627,423 (1,058,303) (838,587) (922,529) (2,819,419) 1,808,004  5,478,187 113,764 476,274 6,068,225 (149,578) (69,970) (161,096) (380,644) 5,687,581  (112,223) (278,156) (72,519) (462,898) 88,162 278,156 72,170 438,488 (24,410)  6,638,709 1,022,969 2,571,072 10,232,750 (1,119,719) (630,401) (1,011,455) (2,761,575) 7,471,175  Total capital assets being depreciated  Total accumulated depreciation Capital assets being depreciated, net GovermentalActihitks: Capital Assets, Net  7,438,471 $ 5,982,872 $ (5,950,168) $ 7,471,175  C. Long-Term Liabilities for the year.  The following is a summary of changes in the Department's total governmental long-term liabilities  Beginning Balance $ 565,258 $ 217,622  Ending Due Within  Additions Reductions Balance  One Year  Governmental. Activities: Compensated absences Net Pension liability Total OPEBI liability TotalGovermmental  $ 87,318 $ 477,940 $ 430,146  1,333,756  1,333,756 147,281  70,341  Activities $ 782,880 $ 1,333,756 $ 157,659 $ 1,958,977 $ 430,146  Long-term liabilities duei in more than one year $1 1,528,831  IV. OTHERINPORMATION  A. Interlocal Agreement Between thel Participating Cities  In. July 1985, the six Participating Cities amended the Interlocal Agreement changing the expiration date to December 31, 1990. The amendment also makes the Interlocal Agreement automatically renewable for additional periods of five years each on its amniverary/lemmination date unless written notice is received from any of the Participating Cities by the first of September prior to the expiration date. The Interlocal Agreement has renewed automatically five times since December  1990 and the current automatic renewal extends to December 31,2025.  VFD41  36    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  Under the. July 1985 amended Interlocal Agreement, each Participating City provides monthly funds to the Department based upon fixed percentages of the annual budget beginning with the 1985 budget and all subsequent years for which the Interlocal Agreement is in effect. The amendments to the Interlocal Agreement also changed the procedures through which the Participating Cities approve The Interlocal Agreement was further amended during 1995 to allow the Department to bill for emergency medical services on behalf oft the six Participating Cities. The Interlocal Agreement also provides that each oft the six Participating Cities hold an undivided interest in the leasehold on the land leased by the Department from the Spring Branch Independent School District. In accordance with the terms oft the Interlocal Agreement, the six Participating Cities paid for construction ofa new fire department building on the leased property, which was completed and occupied during 1980. Each of the six Participating Cities holds an undivided interest in the building. The terms of the Interlocal Agreement require the Department to maintain certain minimum insurance coverage, The Interlocal Agreement was further amended in December 2019 for a term of 48 months beginning on January 1, 2020. In March 2022, the Interlocal Agreement was amended to reinstate  each year's budget and intra-budgetary transfers.  naming each Participating City as an insured party.  Bunker Hill as aj participating member. B. Agreement with the City ofHouston  The Department has an automatic assistance agreement with the City of Houston to provide a ladder truck and sufficient personnel to provide fire fighting and emergency medical assistance. Ini return, the City of Houston will provide two engine companies and sufficient personnel to provide fire  fighting int the areas to which thel Department provides services.  C.C Charges for Fuel  Certain entities served by the Department purchase gasoline and diesel fuel from the Department at the Department's cost plus a three cent per gallon administrative fee. The entities are invoiced by  the Department at the end of the month for the fuel that was purchased.  D. Special Revenue Fund - Ambulance Billing  The ambulance billing fund was established to collect amounts billed for ambulance transportation and other emergency medical services provided by the Department. The fees are collected by the Department on behalf of the Participating Cities, and all funds received by the Department are considered to belong to the Participating Cities and, therefore, are recorded as a payable to the An eight percent fee is paid to the contractor that issues the billings and collects the payments for the Department. The service fee is considered to be an obligation of the Participating Cities and is paid from the funds collected on their behalf. The net fees are paid pro-rata to each of the Participating  Participating Cities.  Cities based upon each City's percentage ofthel Department budget.  VFD42  37    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  E. Risk Management  The Department 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 Department periodically assesses thej proper insurance and retention of risk to cover losses to which it may be exposed. The Department assumes substantially all risks associated with tort and liability claims due to the performance of its duties. Currently, the Department is not involved in any risk pools with other government entities, but does purchase insurance for such events that may occur. The Department has not reduced insurance coverage or had settlements that exceeded coverage amounts in the last  three years. F. Contingent Liabilities  Liabilities are reported when it is probable that al loss has occurred and the amount oft the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects ofinflation, recent claim settlement trends including frequency and amount of payouts, and other economic and social factors. No claim  liabilities are reported at year end.  G. Pension Plans  1.Texas Municipal Retirement System  Plan Description  The Department participates as one of 909 plans in the defined benefit cash-balance plan administered by TMRS. TMRS is a statewide public retirement plan created by the State and administered in accordance with the Texas Government Code, Title 8, Subtitle G (the "TMRS Act") as an agent multuple-employer retirement system for municipal employees of Texas participating cities. The TMRS Act places the general administration and management of TMRS with a six- member, Govemor-appointed Board of Trustees (the "Board"); however, TMRS is not fiscally dependent on the State. TMRS issues a publicly available annual comprehensive financial report that  can be obtained at tmrs.com.  All eligible employees of thel Department are required toj participate in' TMRS.  Benefits Provided  TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the Department, within the options available in the state statutes governing At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the Department-financed monetary credits, with interest, were used to purchase an annuity. Members may choose to receive their retirement benefit in one ofs seven payment options. Members may also choose to receive aj portion of their benefit as a partial lump sum distribution in an amount equal to 12,24, or 361 monthly payments, which cannot exceed 75 percent oft the member's deposits  TMRS.  and interest.  VFD43  38    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  The plan provisions are adopted by the governing body of the Department, within the options available in the state statutes governing TMRS. Plan provisions for the Department were as follows:  2023 7.00% 2tol 5 60/5,0/20 50% Repeating, Transfers 30%ofCPI  2022 7.00% 2tol 5 60/5,0/20 50% Repeating, Transfers 30%ofCPI  Employee deposit rate Matching ratio (Department to employee) Years required for vesting Service requirement eligibility (expressed as age/yrs of service) Updated service credit Annuity increase (to retirees)  Employees Covered by Benefit Terms  At the December 31, 2022 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  32 34 47 113  Active employees  Total  Contributions  Member contribution rates in TMRS are either 5%, 6%, or 7% oft the member's total compensation, and the Department-matching: ratios are either 1:1 (1 to 1), 1.5:1 (1% to 1), or 2:1 (2to 1), both as adopted by the governing body. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal actuarial cost method. The City's contribution rate is based on the liabilities created from the benefit plan options selected by Employees for the Department were required to contribute 7.00 percent of their annual gross earnings during the fiscal year. The contribution rates for the Department were 6.7 percent and 7.0 percent in calendar years 2022 and 2023, respectively. The Department's contributions to TMRS for the calendar year ended December 31, 2023 were $401,689 which were equal to the required  the City and any changes in benefits or actual experience over time.  contributions.  Net Pension Liability/(Asset) valuation as of that date. Actuarial Assumptions assumptions: Inflation Overall payroll growth Investment rate of return  The Department's) Net Pension Liability (Asset) (NPL/(A)) was measured as of December 31, 2022 and the Total Pension Liability (TPL) used to calculate the NPL/(A) was determined by an actuarial  The TPL in the December 31, 2022 actuarial valuation was determined using the following actuarial  2.50% per year 2.75% pery year 39  6.75%, net of pension plani investment expense, including inflation  VFD44    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  Salary increases were based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-Distinct 2019 Municipal Retirees of Texas mortality tables. The rates for active members, healthy retirees, and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees are used with a four-year set-forward for males and a three-year set- forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied for males and females, respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality The actuarial assumptions were developed primarily from the actuarial investigation of the experience ofTMRS over the four-year period from December 31, 2014 to December 31, 2018. The assumptions were adopted in 2019 and first used in the December 31, 2019 actuarial valuation. The postretirement mortality assumption for the annuity purchase rates is based on the mortality experience investigation study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation, as well as thej production ofi income, in order to satisfy the short-term and long-term funding needs ofTMRS. The long-term expected rate of return on pension plan investments was determined using al 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 real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate ofa a recommended investment return assumption under the various alternative asset allocation portfolios, TMRS' actuary focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates ofreturn for each major asset class are summarized in the following table:  improvements subject to the floor.  Long-Term Expected Reall Rate 7.70% 4.90% 8.70% 8.10% 5.80% 6.90% 11.80%  Target Allocation of Return 35.00% 6.00% 20.00% 12.00% 12.00% 5.00% 10.00% Total 100.00%  Asset Class Global Equity Corel Fixed Income Non-Core Fixed Income Other Public and Privatel Market Real Estate Hedge Funds Private Equity  Discount Rate  The discount rate used to measure the TPL was 6.75 percent. 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 TMRS 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 TPL.  VFD45  40    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  Changes in thel NPL/(A)  Increase (Decrease) Plan Fiduciary Net Liability/(Asset) Position (B)  Totall Pension Liability (A) $ 627,550 $ 1,454,210 (220,464)  Net Pension (A)-(B) $ 627,550 1,454,210 (220,464) (335,821) (358,893) 1,691,390 14,663 (17,496) 2,855,139 (1,521,383) 1,333,756  Changes for the year: Service cost Interest  Difference between expected and actual experience Benefitj payments, including refunds of employee  Contributions employer Contributions employee Neti investment income contributions Administrative expense Other changes Balance at December 31, 2021  335,821 358,893 (1,691,390) (922,607) (14,663) 17,496 (1,916,450) 23,212,770 21,296,320 $  (922,607) 938,689 21,691,387  Net Changes  Balance at December. 31, 2022 22,630,076  Sensitivity ofthe NPL/(A)t to Changes in the Discount Rate  The following presents the NPL/(A) of the Department, calculated using the discount rate of 6.75 percent, as well as what the Department's NPL/(A) would be ifit were calculated using a discount rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the  current rate:  1% Decrease Rate (5.75%)  1% Increase in (7.75%)  in Discount Discount Rate Discount Rate 4,235,108 $ 1,333,756 $ (1,086,690)  (6.75%)  Department's Net Pension Liability/(Asset) Pension Plan Fiduciary Net Position  Detailed information about the TMRS fiduciary net position is available in a separately-issued Pension Expense and Deferred Outflows/Deferred Inflows of Resources Related to] Pensions For the fiscal year ended December 31, 2023, the Department recognized pension expense of  TMRS financial report. That report may be obtained at www.tmrs.com.  $2,855,139.  VFD46  41    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  At December 31, 2023, the Department reported deferred outflows ofr resources and deferred inflows  ofresources related toj pensions from the following sources:  Deferred Outflowsof Resources 1,452,223 362,158  Deferred Inflowso of Resources (29,933)  Differences between expected and actual economic experience Net difference between projected and actual investment earnings Contributions subsequent to the measurement date  66,104 $ (200,541)  Changes in actuarial assumptions  Total $ 1,880,485 $ (230,474)  $362,158 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will be recognized as ai reduction of the NPL for the fiscal year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources  related to pensions willl be recognized in pension expense as follows:  Calendar Year Ended December31 2024 2025 2026 2027 2028 Thereafter  Pension Expense (8,554) (313,370) (357,654) (612,595) 4,319  Total $ (1,287,854)  2. Deferred Compensation Plan  The Department offers its employees a deferred compensation plan (the "Plan") created in accordance with Internal Revenue Code Section 457. The Plan, available to all Department employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or an unforeseeable  emergency.  3. Village Fire Department Cafeteria Plan  Effective January 1, 1989, the Department began the Village Fire Department Cafeteria Plan (the "Plan") under which qualified employees may elect to contribute aj portion of their compensation to the Plan for payment of employee benefits selected by each participant. The Plan is funded entirely from participants' contributions. The Department is not required to provide any employer  contributions tot thel Plan. H. Other Postemployment Benefits TMRS Supplemental Death Benefits  Plan] Description  The Department participates in a defined benefit OPEB plan administered by TMRS. TMRS administers the defined benefit group-term life insurance plan known as the SDBF. This is a voluntary program in which participating member cities may elect, by ordinance, to provide group- term life insurance coverage for their active members, including or not includingrBtiyees.  42    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  Employers may terminate coverage under, and discontinue participation in, the SDBF by adopting an ordinance before November 1 ofany year to be effective the following. January 1. The member entity contributes to the SDBF at a contractually required rate (based on the covered payroll of employee members) 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 term life insurance during employees' entire careers. No assets are accumulated in a trust that meets the criteria inj paragraph 4 of GASB Statement No. 75, Accounting and Financial Reporting, for Postemployment Benefits Other Than Pensions (GASB 75). As such, the SDBF is considered to be a single-employer unfunded OPEB defined benefit plan with benefit payments treated as being equal to the employer'syearly contributions for retirees. The contributions to the SDBF are pooled for investment purposes with those of the Pension Trust  Fund (PTF). Benefits  The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12-month period preceding the month of death). The death benefit for retirees is considered an OPEB and is a fixed amount of $7,500. As the SDBF covers both active and retiree participants with no segregation ofassets, the SDBF is considered tol be an unfunded OPEB plan (i.e., no assets are accumulated).  Participation int the SDBF as ofDecember 31, 2022 is summarized below:  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to, but not yeti receiving, benefits  25 11 51 87  Active employees  Total  Total OPEB Liability  The Department s total OPEB liability of $147,281 was measured as of December 31, 2022 and was  determined by an actuarial valuation as of that date.  VFD48  43    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31,2023  Actuarial Assumptions and Other Inputs  The total OPEB liability in the December 31, 2022 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included int the measurement,  unless otherwise specified: Inflation Salary increases Discount rate** Administrative expenses Mortality- service retirees Mortality disabled retirees  2.50% 4.05%  3.50%1 to 11.50%i includingi inflation  All administrative expenses are paid through thel Pension' Trusta and accounted for under reportingi requirements under GASB: Statement! No. 68. 20191 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. 20191 Municipal Retirees of1 Texas Mortality Tables with a4y year setforward: for males and a3y year set-forward for females. In addition, a. 3.5% and 3%1 minimum mortality rate willl bea applied to reflect the impairment for younger members who become disabled for males andi females, respectively. Thei rates are projected on a fully generational basis by Scale UMP to account for future mortality  improvements subject to the floor.  *The discount rate was based ont thel Fidelity Index's' "20-Year Municipal GO AA Index": rate as of December: 31, 2022. The actuarial assumptions used in the December 31, 2022 valuation were based on the results of an actuarial experience study for the period December 31, 2014 to December 31, 2018. Due to the higher mortality rates associated with the global pandemic, the TMRS Board adopted changes to the assumptions and methodology used for calculating 2023 and 2024 rates as determined in the  December 31, 2021 and December 31, 2022 actuarial valuations, respectively.  Changes in the Total OPEB Liability  Increase (Decrease) TotalOPEB Liability $ 7,691 4,042 1,390 (79,875) (3,589) (70,341) 217,622 147,281  Changes for the year: Service cost Interest  Difference between expected and actual experience  Changes of assumptions Benefit payments Balance at December 31, 2021  Net Changes  Balance at December 31, 2022 $  The discount rate decreased from 1.84% as of December 31, 2021 to 4.05% as of December 31, 2022. There were no other changes of assumption or other inputs that affected measurement oft the There were no changes of benefit terms that affected measurement oft the total OPEB liability during  total OPEB liability during the measurement period.  the measurement period.  VFD49  44    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  Sensitivity oft the Total OPEB Liability to Changes int the Discount Rate  The following presents the total OPEB liability oft thel Department, as well as what the Department's total OPEB liability would be ifit were calculated using a discount rate that is one percentage point  lower or one percentage point higher than the current discount rate:  1% Decrease Rate 3.05% 177,497 $  1% Increase in 5.05% 123,924  inI Discount Discount Rate Discount Rate  4.05% 147,281 $  Department's Total OPEB Liability  OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB  For the year ended December 31, 2023, the Department recognized OPEB expense of$17,703. The Department reported deferred outflows of resources related to OPEB from the following  sources:  Deferred Outflows of Resources 4,591 4,591 $  Deferred Inflows of Resources 4,614 32,381 36,995  Differences between expected and actual economic experience $ Changes in actuarial assumptions Contributions subsequent to the measurement date  Total $  $4,591 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability for the fiscal year ending December 31, 2023. Amounts reported as deferred outflows of resources  related to OPEB willl be recognized in OPEB expense as follows:  Calendar Year Ended December: 31 2024 2025 2026 2027 2028 Thereafter Total $  OPEB Expense (3,934) (3,934) (5,206) (4,453) (8,216) (11,246) (36,989)  € Concentrations and Economic Dependency  The Department's principal source of revenue consists of charges to the Participating Cities under the provisions of the Interlocal Agreement. The Department is dependent on these charges for its The Department receives all ofi its funding from the Participating Cities that are participants in the Interlocal Agreement. Except for Hilshire Village, withdrawal of any one of the other five cities  ongoing operations.  would have a significant impact on the operation ofthe Department.  VFD50  45    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued)  For the Year Ended December31, 2023  Thej percentages of total City assessments provided by each City are as follows:  Percentage of City Assessment 19.00% 18.50% 3.00% 22.25% 21.00% 16.25% 100.00%  Bunker Hill Village Hedwig Village Hilshire Village Hunters Creek Village Piney Point Village Spring Valley Village  Totals  VFD51  46    REQUIRED SUPPLEMENTARYINFORMATION  47  VFD52    (This page intentionally left blank.)  VFD53  48    VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE-1 BUDGETANDACTIAL (BUDGETARY BASIS)  GENERAL FUND For the Year Ended December. 31, 2023 Original Budget Amounts  Variance with Final Budget Positive (Negative)  Final Budget Amounts  Budget Basis Actual Amounts  Revenues Participant assessments Interest Other Expenditures Personnel Operational Capital outlay  8,489,848 $ 9,175,085 $ 9,175,085 (1)$  16,093 16,885 9,208,063 7,620,690 1,118,926 (162,155) 483,588 9,061,049 147,014 91,040  16,093 16,885 32,978 127,171 (98,472) 162,155 14,222 205,076 238,054  Total Revenues  8,489,848 7,417,063 921,785 151,000 8,489,848  9,175,085 7,747,861 1,020,454 497,810 9,266,125 (91,040)  Operational (offset to charges for fuel)  Total Expenditures Net Change in Fund Balance  Beginning fund balance (1) General  Ending Fund Balance $ 238,054 (2)  $ 9,175,085 200,000 9,375,085  Capital replacement  Total Assessments  (2) Amount tol be returned toj participants or approved for other uses, if objective ist toz zero out fund balance.  49  VFD54    VILLAGE FIRE DEPARTMENT TEXAS MUNICIPAL, RETIRENENTSISIEN For the Year ended December 31, 2023  SCHEDULE OF CHANGES. INI NETI PENSIONLIABILITY. AND. RELATED RATIOS  Measurement Year* 2015 330,958 $ 1,168,403 41,040 539,440 (971,398) 1,108,443 17,011,697  2014 $ 307,435 $ 1,126,961 (18,740) (699,381) 716,275 16,295,422  2016 1,196,360 (329,361) (792,574) 74,425 18,120,140  2017 $ 374,669 1,206,336 64,222 (1,020,523) 624,704 18,194,565  Totall Pension Liability Service cost Interest (on the total pension liability) Changes ofbenefit terms Difference between expected and actual experience Change of assumptions Benefit payments, including refunds of employee contributions Beginning total pension liability  Net Change in' Total Pension Liability  Ending Totall Pension Liability $ 17,011,697 $ 18,120,140  18,194,565 $ 18,819,269  Plan Fiduciary Net Position Contributions employer Contributions- employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other  $  257,774 $ 235,871 908,400 (699,381) (9,485) (780) 692,399 15,881,143  232,199 $ 231,208 24,454 (971,398) (14,896) (734) (499,167) 16,573,542  228,920 $ 239,170 1,085,626 (792,574) (12,269) (661) 748,212 16,074,375  290,951 244,197 2,330,006 (1,020,523) (12,083) (612) 1,831,936 16,822,587 164,746 99.12%  Net Change in Plan] Fiduciary Net Position Beginning plan fiduciary net position  Ending Plan Fiduciary Net Position $ 16,573,542 $ 16,074,375 $ 16,822,587 $ 18,654,523  Net Pension Liability/(Asset) $  438,155 $ 2,045,765 $ 1,371,978 $  Planl Fiduciary Net Position as a Percentage of Total Pension Liability Covered Payroll ofCovered Payroll one-year period.  97.42%  88.71%  92.46%  $ 3,369,589 $ 3,302,977 $ 3,416,713 $ 3,488,534  Net Pension Liability/(Asset) as a Percentage  13.00%  61.94%  40.15%  4.72%  *Only nine years ofi information is currently available. Thel Department willl build this schedule over the next  50  VFD55    Measurement Year* 2020 $ 529,907 $ 1,327,335 185,238 (50,144) (1,212,066) 780,270 19,820,069  2018 $ 386,412 $ 1,251,321 (2,721) (948,762) 686,250 18,819,269  2019 1,285,293 50,159 (92,617) (928,285) 314,550 19,505,519  2021 559,081 $ 1,378,256 76,251 (922,540) 1,091,048 20,600,339  2022 627,550 1,454,210 (220,464) (922,607) 938,689 21,691,387  19,505,519 $ 19,820,069 $ 20,600,339 $ 21,691,387 $ 22,630,076  $  228,219 $ 253,980 (558,275) (948,762) (10,800) (564) (1,036,202) 18,654,523  252,465 $ 290,189 2,720,557 (928,285) (153,900) (462) 2,319,073 17,618,321  270,985 $ 301,573 1,511,362 (1,212,066) (9,793) (382) 861,679 19,937,394  322,412 $ 319,214 2,707,070 (922,540) (12,546) 87 2,413,697 20,799,073  335,821 358,893 (1,691,390) (922,607) (14,663) 17,496 (1,916,450) 23,212,770  17,618,321 $ 19,937,394 $ 20,799,073 $ 23,212,770 $ 21,296,320 1,887,198 $ (117,325) $ (198,734) $ (1,521,383) $ 1,333,756  90.32%  100.59%  100.96%  107.01%  94.11%  $ 3,628,281 $ 4,145,554 $ 4,308,186 $ 4,560,202 $ 5,127,040  52.01%  -2.83%  -4.61%  -33.36%  26.01%  51  VFD56    VILLAGE FIRE DEPARTMENT SCHEDULE OF CONTRIBUTIONS TEXAS MUNICIPAL RETREMENTSISIEN Fort the Year ended December31,2023  Fiscal Year 2015 232,200 $ 232,200  2014 $ 257,926 $ 257,926  2016 228,920 $ 228,920  2017 290,944 290,944  Actuarially determined contribution Contributions in relation tot the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll  $ 3,369,589 $ 3,302,982 $ 3,416,716 $ 3,488,534  7.65%  7.03%  6.70%  8.34%  Notes tol Required Supplementary Information: become effective in. January, 13 months later.  1. Valuation Date:  Actuarially determined contribution rates are calculated as ofl December 31 and 2. Methods and Assumptions Used tol Determine Contribution Rates:  Actuarial cost method Amortization method Remaining amortization period Asset valuation method Inflation Salaryi increases Investment rate ofreturn Retirement age Mortality  Entry age normal Level percentage of payroll, closed 25 years 10 year smoothed market; 12% soft corridor 2.50% 3.50%1 to 11.50% including inflation 6.75%  Experience-based table of rates that are specific to the Department's plan of benefits. Last updated for the 2019 valuation pursuant to an experience study of Post-retirement: 20191 Municipal Retirees ofTexas Mortality Tables. The rates are Pre-retirement: PUB(1 10) mortality tables, with the Public Safetyt table used for males and the General Employee table used for females. The rates arej projected  thej period December 31, 2014- December 31,2018. projected on ai fully generational basis with scale UMP. ona a fully generational basis with scale UMP.  3. Other Information:  Increased Department matching ratio from 1.5:1 to 2:1.  52  VFD57    Fiscal Year 2020 271,416 $ 271,416  2018 $ 228,109 $ 228,109  2019 252,456 $ 252,456  2021 322,412 $ 322,412  2022 335,188 $ 335,188  2023 393,082 393,082  3,628,278 $ 4,145,562 $ 4,308,186 $ 4,560,202 $ 5,127,040 $ 5,738,424  6.29%  6.09%  6.30%  7.07%  6.54%  6.85%  53  VFD58    VILLAGE FIRE DEPARTMENT TEXASMUNICIPAL RETIREMENT, SYSTEM For the Year Ended December31,2023  SCHEDULE OF CHANGES. INTOTAL OPEB LIABILITY. AND RELATED RATIOS  Measurement Year* 2018 3,628 $ 4,777 (1,302) (10,762) (726) (4,385) 142,870  2017 $ 2,791 $ 4,720 12,228 (698) 19,041 123,829  2019 3,731 $ 5,184 (7,843) 29,896 (1,244) 29,724 138,485 168,209 $ 202,559  2020 5,170 4,679 (2,780) 28,573 (1,292) 34,350 168,209  Total OPEBI Liability Service cost Interest (on the total OPEB liability) Differencel between expected and actual experience Change in assumptions Benefit payments Beginning total OPEB liability Covered Employee Payroll Total OPEBI Liability as a Percentage of Covered Employee Payroll  Net Change in' Total OPEB Liability  Ending Total OPEBI Liability $ 142,870 $ 138,485 $  3,488,534 $ 3,628,281 $ 4,145,554 $ 4,308,186  4.10%  3.82%  4.06%  4.70%  Only six years ofi information is currently available. Thel Department will buildt this schedule over the next six-year period. ** Due tot the SDBF being considered an unfunded OPEB plan under GASB 75, benefit payments are treated as being equal tot the employer's  yearly contributions for retirees. Notes tol Required Supplementary Information: 1.) Valuation Date:  Actuarially determined contribution rates are calculated: as ofI December 31 and become effectivei in. January, 13 months later.  2.) Methods and Assumptions Used tol Determine Contribution Rates:  Actuarial cost method Inflation Salary increases Discount rate Administrative expenses  Entry age normal 2.50% 4.05% GASB6 68. withs scale UMP.  #  3.501 to 11.50% including inflation  All administrative expenses are paid through thel PTF and accounted: for under reporting requirements of  Mortality service retirees 20191 Municipal Retirees ofTexas Mortality' Tables. The rates are projected on a fully generational basis Mortality disabled retirees 20191 Municipal Retirees ofTexas Mortality Tables with a 4-year set-forward for males and a 3-year set-  forward for females. In addition, a3.5% and 3.0%1 minimum mortality rate willl be applied to reflect the impairment for younger members whol become disabled for males and females, respectively. The rates are projected on ai fully generational basis by Scale UMPt to account for future mortality improvements  subject to the floor.  3.) Other Information:  The discount rate was based on thel Fidelity Index's" "20-Year Municipal GO AAI Index" rate as of] December 31, 2022. The actuarial assumptions used in the December 31,2022 valuation were based on the results ofa an actuarial experience  study for the period December 31, 2014 tol December 31, 2018.  54  VFD59    Measurement Year* 2021 $ 6,384 $ 4,088 342 6,985 (2,736) 15,063 202,559 $ 217,622 $ 147,281 4,560,202 $ 5,127,040 4.77%  2022 7,691 4,042 1,390 (79,875) (3,589) (70,341) 217,622  2.87%  55  VFD60    (This page intentionally left blank.)  56  VFD61    SUPPLEMENTARYINFORMATION  VFD62  57    (This page intentionally left blank.)  VFD63  58    VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE- - BUDGET, ANDACTUAL CAPITAL REPLACEMENT FUND For the Year Ended December 31,2023  Variance with Final Budget Positive (Negative)  Original Budget Amounts $  Final Budget Amounts  Actual Amounts  Revenues Participant assessments Interest Expenditures Capital outlay  200,000 $ 200,000 200,000 200,000  380,000 (I)$ 380,000 380,000 380,000  200,000 $ (180,000) 3,946 203,946 295,291 295,291 (91,345) $ 220,314 128,969  3,946 (176,054) 84,709 84,709 (91,345)  Totall Revenues Total Expenditures Net Change in Fund Balance $  Beginning fund balance  Ending Fund Balance  General operations (1) Capital replacement  $ 9,175,085 200,000 9,375,085  Total Assessments  59  VFD64    (This page intentionally left blank.)  VFD65  60    Village Fire Department 2025 Proposed Budget  %Delta From 2024  CAPITAL EXPENDITURES:  Capital Expenditures TOTAL  $146,600.00  PERSONNEL EXPENDITURES:  Payroll Benefit  6,880,875 1,647,660  Personnel Expenditures TOTAL  $8,528,535.00  OPERATIONAL EXPENDITURES Red Trucks & Saving Lives  344,630 11,200 5,600 215,010 57,550 164,115 91,300 270,800 40,580  Dispatch Fire Station Office Professional Services Training Maintenance Events & Other  Fire Prevention - Fire Marshal's Office  Operating Expenditures TOTAL  $1,200,785.00 $9,875,920 $200,000 $10,075,920.00  Subtotal  CAPITAL REPLACEMENT ASSESSMENT  200,000  TOTAL BUDGET TO BE ASSESSED EMS Revenue Contribution  1.64%  250,000  Total Assessments and Contributions to Village Fire Department  $10,325,920.00  4.16%  VFD66    Proposed Village Fire Department FY 2025 Budget Worksheet  FY2024 approved  2025 Budget Proposed  FY2025 Notes  Capital Expenditures Physical Plant/Facility Misc. Tool&E Equipment -FIRE Misc. Tools & Equipment EMS Protective Gear Boat Gym Equipment Office Computers Apparatus Computers  (60,000) Tower repairs 10,000.00 (10,000) painting mains station trim (10,000) BASE for unexpectedf facility expenses 86,000.00 (70,000) Extrication tools $69,4 451.3 36) (5,000" 2vents) ventilators) x2 $5,000each 12,800.00( (2,8 800) Airway training manakins- Ekblaw 22,400.00 (25,000) cost ofib boat:i inflatable (swift water)s $25,000 for boat, trailer, &6 equipment OR consider aluminum boat. 0.00Possible: 2026 budgeti item (Donation) 0.00(7,5 500) org gyme equipment &k keep asongoing annual amount or 20261 item (Donation) 10,000.00 500*4 4)d desktop replacement- -FM, Chief, Admin., dispatch 0.00(3,500) L1-1 laptop replacement (8000" *4radios)! handheldr radios x4 (2024 price/quote) manufactured) 5,400.00(600-micsl lapelr mics, x4 (2024 price/quote)  10,000.00 32,375.00 26,356.25 41,680.00 0.00 3,924.00 13,734.00  (1500*2radio) mobile radio! head> x2( (NEED! current equipmenti is obsolete &r nor replacement parts are  Radios Capital Expenditures TOTAL  64,964.00 193,033.25  146,600.00  Pagelof8    FY2024 approved  2025 Budget Proposed  FY2025 Notes  Personnel Expenditures Payroll Base Pay 457 Plan Compensation Longevity Higher Class Overtime Overtime- REGULAR Overtime CPR  53full-t time employees, part- time employees. Baseis3 3.5%i increasei inp pay, possible promotionsf fromF FM1t toFM2. 2023t total was $23,120 (fromi incode report). Needt toi increase. Quick calc: $2 per paycheck, 24p paychecks pery year,if 26,600.00/all5 153€ employees receivedf fort they year, thena adds $2,496+ +(2*24)tol last year'stotal. Roundu up. 25700' *3.5% 2023t total wass $15,225.54forf 6,013.5 hours (fromi incode report). 2024$ $4,117.35for1 1,266 hours for Q1, dividedby 21,735.00# pay periodsx xresto ofy year.. 411735B-15/-5205867 75f for6,330hours. 72hr disaster (40 dispatchers +lextras shift), 1FM2 out6 6-12r months, dispatch OT assuming PTS cover 50-7 75%of 300,00000avalable hoursr needed ("1000), also considered! historical shift offt time sick8 &" "excused" ($68*6 6hours" 12classes* 2employees) 6totalE ET hours per class, 10 classp perr month, x$68 perh hour OTH hourly payr rate, fors special events: Lacrosse, Kinkaid, St. Cecilia. Financial consultant saysv wes shoulds showi income (received for 10,090.00providing service ate events)a ande expenses (located lon budget), soneedt tos show expense! here. Estimate same asCPR. (45€ employees) OT( (S68)r ratels)x2EMSt trainings 5hrse ea)+( (45e employeesx XOT( ($68)r rate(s)x1 liveb burn Fire byendof2 2024:1 employee ati intermediate: $67.50 per month, 246 employees ata advanced $105 pern month, 20 69,640.00employes: atr master $160.6 67 perr month- annual totalv w/o changes andr nol hires =$69,632.40 488, 980.00/7.6591 taxons sum ofBase Pay, 457, Longevity, Higher Class, allOT, & Professional Certification  5,542,285.00 110,845.70 22,000.00 18,540.00 206,000.00 10,085.76 0.00 45,320.00 57,000.00 454,512.98 6,466,589.44 402,809.12 1,246,876.09 34,448.94 71,651.48 46,000.00 1,801,785.63 8,268,375.06 8,528,535.00  5,789,000.0 .00Note: includes' "FM3" stipendp payf for 4employees. 115,780.00/2%ofb base pay  10,090.00/2€ employees  Overtime MEDICAL STANDBYE EVENT Overtime TRAINING Professional Certification FICA Benefits Retirement TMRS Health Insurance Basic Life, ADD, &L LTDI Insurance Worker's sComp. Insurance Meal Allowance  48,960.00training: Shrse ea (couldb beu up to6 6hrs)  Total Payroll  6,880,875.00  428,260.00_Basel is-calculated on2 2023 ratel letter 6.7%, 2024 rate will bed determined! June2 2024.  *15%i increasef from 2024a actual (& projectede elections) fors 53Full-1 Time employees. Basec onlyi includes! health 105460.0Insurance Decision columni includes! healthi insurance and3 34,450f for helath/life scan. (34,4 450-650.00 *53) "15%r ratei increasef from 2024a actualrate & based on 20256 ending annuals salaryr rates w/o overalli increase tobase 25,200.00/salaryl (53F FT employees) REF. SALARY BASE CALC. FOR2 2025 BUDGET 93,600.00increase: 18%f from 2024 (cost difference between 2023a and2 2024)  46,000.00same: as2 2024 1,647,660.00  TotalE Benefits  Personnel Expenditures TOTAL  Page2of8    FY2024 approved  2025 Budget Proposed  FY2025 Notes  Operating Expenditures RedT Trucks&s Saving Lives Ambulance Medical Supplies IP/ Address VPN- PSI Lightwave Internet, Phones, &1 TV- Comcast Mobile Device Services CityofHouston Radio System Communications- Motorola 47&NICE Incident Records & CAD- Propheonix EMSF Protocol App- Handtevy Training Software & Vehicle Checks- Vector EMS Equipment Maintence ProCare/Stryker  70,000.00 8,820.00 19,800.00 4,066.80 19,680.00 43,000.00 24,000.00 2,300.00 7,000.00 21,000.00  60,000.00compared to 2023 expediture 8,820.00same as2 2024 19,800.00same: as 2024 (449*12months)t for AT&TF Firstnet 6,100.00 (57*12months)f for Chief Miller phone allowance 19,680.00 (492"40radios): annual cost due October 45,580.00 (43,000*1 1.06) =6 6% increasef from 2024 budgeted (69 based ona actuali increase from 2023 to2 2024) 2025: estimate 7%i increasef from 2024 estimateda actual.. .25K Amount Due: 2023 cost= $25,163.592 20240 cost 28,810.00estimate: =791 INCREASE effective September 2023 ANNUAL askJ Jason Ellisf for info (increased! #ofl licenses, willa affect annual cost)- 4398.9 98 witha a5 5% increase (Mike G. 954-579- fora annuala agreement for trainingr management: software & vehicle checks- Vectors Solutions $7,622.41 was actual 8,600.00for 2023, actualf for August 2024i is-$8,078. 71 increase 2025 by%i increasef from2 2023t to 2024 (21,000*1.07) increase 3% per quote, (Kendallr recommends! budgeting 5-79i increasep per Uniform Polos Shirts- 3*49e employee @ $200 (for 3)-$ $9,800 5.111 Tactical Uniform Pants- -3*49e employee @ $300( (for 3)=$14,700 Blauer 8675 ClassBS Shirts- 1*49e employee @ $100= $4,900 ClassA A Uniform Shirts- 1*496 employee @ $100= $4,900 Class A Uniform Pants- -1*49e employee es $100= =$4,900 5.11J Jobs Shirts- 1*49€ employee @ $100= $4,900 Uniform belts- -1*49e employee @$ $75=$3,675 ClassA Uniform Belt- 1*49€ employee @$ $75=$3,675 RainJ Jackets w/r nov winter liner- 25G @$ $150: =$3,750 55,200.00/25,000- annual cost- keep 55,000.0 00Basei isfuel cost only. 55,000for fuelf for VFD 5,000.0 .00stays same as2 2024 (1,800) NFPAS annuals subscription for FireN Marshal (50)1 TFMA association annual duesf for FireN Marshal (175) NFPAJ Journal annual subscription fors station (500) TXFire Chief Association (150*2)E EMAT for Lutz &N Miller (160*2) GovF Finance Association (550) TXEMSA Alliance $400base (150"3units) (250 Fire Chief& 150*3 Deputy Chief) Harris County Fire ChiefA Association (35) Employee Retirment Systems 4,950.00( (108) Signup genius- CPR classes 344,630.00  4,620.00/2963)  with  22470.00contact/rep  Uniforms Fuel Vehicle Licenses & Permits  20,000.00 48,000.00 5,000.00  (13813) IAAla association annual dues for FireN Marshal, Cody Seymour, Tommy Depaul (Firel Investigators)  Dues& Subscriptions  2,439.00 295,105.80  Totall Red1 Trucks & Saving Lives  Page3of8    FY2024 2025 Budget approved Proposed 7,921.0 2,500.00 200.00 10,621.05  FY2025 Notes  Dispatch  Dispatch Alerting System- US Designs (Samantha) Electronic Protocol Cards- Pro QA Translation Service- Languagel Line Fire Prevention- Fire Marshal's Office Public Education & Relations & Promotional Firel Investigations Law Enforcement Equipment  11,000.0 .00( (10, 866.1 15) Duei in Nov. annually -US Digital Designs (2022 and2 2023 paidi in2 20235 budget) 0.00(71,089. 60) quote for Priority Dispatch software, licenses, maintenance, etc  200.00 11,200.00  Total Dispatch  (5,000) hats, coloring! books, crayons, pencils, badges, stickers, etc.f for kids- Positive Promotions, department  5,000.00 950.00 2,850.00 9,000.00  5,000.0Opromotional. items 500.00 (500) renewi investigation equipment & supplies 100.00/(100)a amunition requiredf for annualg qualification 5,600.00  TotalFire Prevention  Fire Station  Maint onA AC units, genaerators, water heaters, & stove, kitcheni items) $18700= 10%i increase for building maintenance (lawne equipment, paint, power wash, plumber, water heater, electrical, etc.) ),$9385.44= 10%i 30,000.00for ACr maint contract, (92*16); 2024 pricef for pest control- End-o-pest 67,000.0 .00increase actual2 2023 price by7 7%r rounded up 10.00annual rentf for building/property- Spring Branchs School  Building Station Supplies Public Utilities Rent opeyaCsalymaae  26,892.22 18,600.00 54,240.00 10.00 72,306.32 172,048.54  18,000.00  increase 18%f from 2024a actual (84665). addp premium for lasto quarter andi includet thisi int the2 2024 budget asv wella as 100,000.00thei increaset top prem.For thei increaseda agreed values & added costf fort tank 4kto annual (Frank) 15%  Total Fire Station  215,010.00  Page4of8    FY2024 approved  2025 Budget Proposed  FY2025 Notes  Office Office Supplies Office Supplies VFDE Branded Stationary Postage Meter Rental- Pitney Bowes Shipping Office Software Phones- 8x8 HRIS- -UKG Workforce Ready Accounting QuickBooks Office Software & Email- Microsoft 365 Adobe Bank Service Charges Professional Services Accounting Services LegalServices TServices Health Insurance Consulting Services Medical Director Services Salary/Benefit: Survey Services* Legal Notices &A Advertising Other Professional Services  paper, staples, toner,i ink, pens, pencils, folders, binders, tables, chairs, printers, Konica M. Copier 2023 $950a and  8,000.00 500.00 1,800.00 632.50 6,000.00 18,000.00 3,000.00 7,000.00 731.64 7,000.00 52,664.14 0.00 36,000.00 28,000.00 11,500.00 20,000.00 3,000.00 16,000.00 114,500.00  11,500.00shredits $2500. We haver not completedas shred days since priort 500.00nochange 1,800.0 00nochange 600.00reduction based on actual 2023 6,000. 00no change 19,260.0 00increase 20245 budgeted amount! by7 7% 3,090.0 .00increase: 20245 budgeted amount by3 3% 12,000.00backup. socolomateulagetiel 2,000.00 57,550.00  617-55uer-12month). upgrade basic (webo only) userst tos standard (fulls suite)! licensef fore emailt to work properly. 556 employees (53if no vacancies +hire 2part-t -time dispatchers)8 & Power BI( (12*2*12)2 licenses. Note 17i includes increase 20245 budgeteda amount! by3 392 2024: Adobe Acrobat Pro$ $239.8 88 pery year (stuart@villagefire). duei inA April.  Total Office  16,00.00(1058'12) perr monthf for ORW accounting supervision+ 3300f for additional (YE items) (28000"1.05) IT contract (assuming 5%i increase)- Accutek, (<950)a access control( (doors) -Accutek 31,890.00 (1,540) Sonicleir (recording)forf firsty year, continuing annual $498 service contract 13,225. 00/2 2024v witha a 15%i increase estimate 25,000.0 .00needt to add5 5000f from2 2024 budgett toinclude fee 5,000.0 0012 2025 Salary Survey 27,000.0 .00annual audit possibly increasing toz 27,000 164,115.00  36,000.00nochange  10,000.00 (4*2500) newspaper posting for bids- prop/casuali insurance, workers comp, possiblyf fuel (same as 2024)  TotalP Professional Services  Page5of8    FY2024 approved  2025 Budget Proposed  FY2025 Notes  Training Training  (850*6 spots) for Swift Water Rescue (upt tos 850 pers spotf for 2025) (350*10s spots) for Rope Rescue (450*6 spots) for Boat Rescue (200* 3events) for Heavy Rescue (900*3 events) forF Fire Field (livel burns) (500*3 events) for Command Simulator *(Thisi isane estimatedp price! basedo on website searches) (385*3 spots) for Blue Card (325*30) Local Training Classes/Certs:: 10/shift> 3shifts =30classes Travel Expenses- NEEDt toi include meals & miles 32,000.00 (185*3 rooms *2 days)f for Boat Rescue Hotel- 6 people, 3rooms $88.0 .00*30-2640. 00 perr newi initial certification 56.49-30-17106 exam feef for certs 7,300.00/Annual TCFP Cert Renewal ($60 per person)"50-3000 18,000.00Kendall saysl leave at 2024r number PALS-4 4950( (150*33) ACLS-4125 (125.00*33) ($20-45employees) Handtevy Certification BLS- instructor- (400'45-13500CPNAED 6,000.00TDHS State Provider Certification 6,000.00Lutz & Miller 2conferences each $1500-2conf"2emp 8,000.00 9,000.00_TCOLE CE's, etc.)for 4FT dispatchers.  Fire Training Fire Certification Fees EMS Training  37,740.00 7,320.00 18,000.00  EMS Certification Fees Emergency Management Training- (TDEM) Fire Marshal Training Dispatch Training & Certification Fees Admin Training& Certification Fees  6,000.00 7,000.00 8,000.00 0.00 5,000.00 94,060.00  500*2 TCOLE certification, (need price) TCOLE CEfor2 2d dispatchers and ($8,000) needf for training (EMD, 911,CAD, TMRS training/workshops, PFIA1 training & cert, Notary $100 every2 2or 4years, HRIS conference/training &1 travel,s salt  5,000.00water openr records public recordsi increase cost due (cost oftrainingi in 2024)  TotalT Training  91,300.00  Page6of8    FY2024 approved 165,000.00 36,400.00 26,000.00 15,000.00 1,200.00 900.00 244,500.00 7,580.00 25,000.00 7,000.00 20,000.00 59,580.00  2025 Budget Proposed 185,000.00  FY2025 Notes  Maintenance Vehicle Maintenance Equipment & Supplies! Maintenance Bunker Gear Maintenance SCBA Maintenance Knox Contracts Fuel System Events & Other  36,400.00noi increase for replacement of axes, ladders, etc. 28,600.00Needt toi increase thec cleaning cost by1 10%f froml lasty year 2024. 15,000.00 (15000) FITt testing, maintanence, &r repairs  800.00/721.00: annuals subscription- Knox paidi in Nov. (based onr number of units, 1one everyt truck- tier pricing) 5,000.0 005,000f forr maint. andB Burns replacing (hardware) 2026- need toa addF Fuel system5 52,000 (2024 estimate)  Total Maintenance  270,800.00  VFDF Fire Commission & Meeting Expenses VFDE Employee Appreciation & Events CPRS Supplies, Cards, &Equipment Emergency Contingency  7,580.00stays same as2 2024 budget 10,000.00/(510,000)- Family Day- 2025, removed employeet teamb building 3,000.00/5, 250b biannuallyr reoccurring annual cost 20,000.0 .00ask commission, possible increase- contingency for possible cost of fuela andf fuels system 40,580.00  Total Events8 & Other  Operating Expenditures' TOTAL  1,052,079.53 1,200,785.00  Page7of8    FY2024 approved 193,033.25 8,268,375.06 1,052,079.53  2025 Budget Proposed 146,600.00 8,528,535.00 1,200,785.00  FY2025 Notes  SUMMARY Captial Expenditures TOTAL Personnel Expenditures TOTAL Operating Expenditures TOTAL  SUBTOTAL (capital, personnel, & operating) 9,513,487.84 9,875,920.00  Capital Replacement Assessment  400,000.00  200,000.00  TOTAL BUDGET TOBE ASSESSED 9,913,487.84 10,075,920.00  %changei including Captal Replacement. EMSF Revenue Contribution  from2 2024t02025  1.64% 250,000.00 10,325,920.00 4.16%  Total Assessments and Contributions to Village Fire Department Totaléchangefrom: 2024 budget assessedto2 2025 Total Assessment Contributions  Page8of8    Capital Replacement Fund Schedule  Optiontoshow $200,0000 contributionfor? 2025,t thenincreasing year beginning2 2026  Vehicles 2017 Ladder 2020 Pumper1 2008 Pumper2 2014 DeputyChiefsVehide 2019 Fire-ChiefsVehicle 2020 UtilityVehicle 2023 Medic1 2023 Medic2 2014 Medic3 2012 ReserveN Medic 2017, FireMarshal's  Lifelyears) 2023 15 20 20 10 10 10 10 186,710.00 10 186,710.00 10 sell(seeb below) 10 373,420.00  2024 2025 2026 2027 2028 2029 2030 2031  4,400,000.00  1,950,635.07  150,000.00  90,000.00 75,000.00  300,000.00 300,000.00  Totaltobes spentforv Vehicles  0.00 150,000.00 0.00  75,000.00 0.00  SCBAI Equipment SCBAI Equipment Totaltobes spentfors SCBAE Equipment  2023 10 225,000.00 0.00 0.00  2024 2025 2026 2027 2028 2029 2030 2031 2032  0.00 0.00 0.00 0.00 0.00 0.00 0.00  Balance  2032  Beginning Cash -AP PlannedB Contribution EMS Revenue Revenuef from EndingCash  220,314.00 128,969.00 200,000.00 400,000.00 3,946.00 21,959.79 36,199.18 0.00 57,000.00 0.00 0.00 (295, (4,000.00)  1,513,039.7  1,368,574.23 2,209,557.26  285,000.00 370,000.00 455,000.00 540,000.00 625,000.00 710,000.00 795,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00  32,462.68 0.00 2,209,557.26 3,224,097.60  35,000.0 ,000.00 5,000.00 0.00  0.00 953,181.97 1,513,039.72 194,678.53 643,256.07  $85,000 annualir increase 2026    May 8, 2024 - Special Meeting  VILLAGE FIRE DEPARTMENT SPECIAL MEETING AGENDA  Thel Board of Commissioners reserves the right to adjourn into Executive Session at any time during the course of this meeting to discuss any of the matters listed below, as authorized by Title 5, Chapter 551, of the Texas Aspecial fire commission meeting of the Village Fire Department was held on May 8, 2024, at 901 Corbindale Houston, Texas 77024. It began at 6:00 p.m. and was presided over by Matt Woodruff. Thei fire commission  Government Code.  secretary was present.  Special Meeting Village Fire Department 1. Call1 to order.  2. - Comments from the Public (Comments are limited to 3 minutes each) 3. Discussion and possible action ont thet following related a. Roof bids acceptance or approval  4. Futuret topics. 5. Adjournment.  Icertify that the agenda for the 8th of May 2024, Special Meeting was posted at the fire department this the 1std day  of! May 2024,at4:00P.M. Marlol Longoria, Administrator  S:Admin Folder20242024. Agenda, Minutes, and Board PackagesIVFD Special Meeting/2024 - April The facility is wheelchair-accesble and accessible parking is available. Requests for accommodations or interpretive services must be made at least forty-eight (48) hours prior to this meeting. Please contact thel Fire  Chief's Office at (713) 468-7941 or longoria@vilagefireorg for further information.  VFD76    Village Fire Department May 22.2024 Regular Monthly Meeting  VILLAGEF FIRE DEPARTMENT REGULARMONTHLYBOARD: MEETING Wednesday, May 22,2024, 6:00P.M  Noticei is hereby given ofar regular monthly meeting oft the Fire Commission oft the Villagel Firel Department, tol bel held on  WEDNESDAY, May 22, 2024, at 6:001 P.M.,901 Corbindale, Hedwig' Village, Texas 77024.  1. 2. 3. 4.  CALLTOORDER BADGE PINNING CEREMONY  COMMENTSFROM THE PUBLIC (Comments: arel limited to3 31 minuteseach)  CONSENTAGENDA- AlI Consent. Agendai itemsl listeda are considered tol be routinel by the! Board of Commissioners and willl be enacted! by one motion. There willl be no: separate discussion of thesei items unless al Board Member requests, iny whiche event thei item willl ber removed fromt the Consent Agenda: and consideredi ini itsi normals sequence  ont thea agenda.  A. Approval ofl Minutes Minutes- April 2024 1. April2 24, 20241 Regular Meeting 2. April2 24, 20241 Budget Workshop 3. May 8, 2024 Special Meeting 4. May 8, 2024 Budget Workshop B. Approvalo of Bills Paid- -April 2024  REPORTS  A. Treasurer's Financial Reports and possible action- April 2024 Record of Calls, Projects, Response Times, etc. 2024  B. Fire Chiefs Report andj possible action- - Events of April 12024, Monthly Performance; Incidents, CONSIDERATIONI OF CONTRACIS/AGREMENIS Thel Board will discuss and consider possible action ont the  6.  following: None None  7.  CONSIDERATION OFI RESOLUTIONS The Board will discuss and consider possible action ont the following:  8.  DISCUSSION TEMS/PRISENTATION OF SPECIAL REPORTS - The Board will discuss and consider  possible action ont the following: Departmental Guidelines  Clairesrecommendations for financial policies discuss and consider possible action ont the following: Allocation of the 2023 surplus per the audit, $238,054  9.  DISCUSSION OF AND POSSIBLE ACTION ON THE FOLLOWING The Board will  The facility is whelchair-accessible and accessible parking is available. Requests for accommodations or interpretive services must be made at least forty-eight (48) hours priort to this meeting. Please contact thel Fire  Chief's Office at (713) 468-7941 or onpora@vlageire.org for further information.  VILLAGE FIREI DEPARTMENTI  VFD77    Village Fire Department May 22.2024 Regular Monthly Meeting  2  Proposed 2025 budget Payroll accrual action plan  10. EXECUTIVESESSION- The Board of Commissioners' will retirei intol Executive Session as authorized by Chapter  551;Texas Government Code, tos seekl legal advice related tot the following matters:  a. Fire Chief- Contract discussed: inl Executive Session  11. ACTION- - CLOSED SESSION - Thel Board ofl Directors will consider and take any actions necessary oni items  12. FUTURETOPICS 13. NEXTMEETINGI DATE June 26, 2024 14. ADIOURNMENT the 15th day of! May 2024, at 4:00P.M. Marlol Longoria, Administrator  Icertify that the agenda for the 22nd of May 2024, Regular Monthly Meeting was posted at the fire department this  The facility is wheelchair-accesble and accessible parking is available. Requests for accommodations or interpretive services must be made at least forty-eight (48) hours priort to this meeting. Please contact thel Fire  Chief's Office at (713) 468-7941 or onpora@vlageire.org for further information.  VILLAGE FIREI DEPARTMENTI  VFD78    4-24-2024 Village Fire Department Regular Monthly Board Meetings  Minutes  VILLAGE FIRE DEPARTMENT REGULARI MONTHLYBOARD MEETING Wednesday, April 24, 2024,6:00P.M.  1. CALLTOORDER  Aregular fire commission meeting of the Village Fire Department was held on April 24, 2024, at 901 Corbindale Houston, Texas 77024. It began at 6:00 p.m. and was presided over by Matt Woodruff. The  secretary was present. Present & Voting Were: City of Hedwig' Village City of Bunker Hill Village City of Piney Point Village City of Spring Valley' Village City of Hilshire Village Present Were: City of Hedwig' Village City of Bunker Hill Village City of Piney Point' Village City of Spring Valley' Village City of Hilshire Village Village Fire Department Randle Law Firm Belt Harris Pechacek Financial Consultant Not Present Were: City of Hunters Creek City of Hunters Creek  Commissioner Matt Woodruff, Chair Commissioner Keith Brown, Vice Chair Commissioner Henry Kollenberg, Treasurer Commissioner. Allen Carpenter, Secretary Commissioner Robert (Bob) Buesinger, Member  Alternate Mayor Tom. Jinks Alternate Clara Towsley Alternate. Aliza Dutt Alternate John Lisenby Alternate Mike Garofalo Fire Chief, Howard Miller Stuart Attorney Grady Randle Auditor, Robert Belt Claire Bogard  Administrative: Staff, Marlol Longoria & Katherine  Commissioner Rob Adams, Member Alternate Fidel Sapien  Commissioner Woodruff requests that Agenda Item 81 bet taken out of order. Commissioner Brown  moved and was seconded by Commissioner Carpenter  Motion passed unanimously  VFD79    4-24-2024 Village Fire Department Regular Monthly Board Meetings  8. Robert Belt's presentation oft the 2023 audit (article. 1)-YE( (Year-End Expenditures) Mr. Belt, CPA, presented the information for the YE audit 2023. The General Fund's total revenue came in at $9,370,218. The total YE expenditure is $9,223,204 andt the department had ar neti increase ini fund balance of $147,041. The department began the year with a fund balance of $91,041 and ended the year with al balance is $238,054. The Capital Replacement Fund's total revenue came ina at $203,946. Thei total YE expenditure is 295,291 and the department had a net reduction in fund balance of $(91,345). The department began the year with at fund balance of $220,314 and ended the year with al balancei is $128,969. The Facility Fund'st total revenue came in at $6,026. Thet total YE expenditure is $3,161 andi the department had a net increase in fund balance of $2,865. The department began the year with a fund balance of $33,006 and ended they year with al balance is $35,871.1 .The Ambulance Billing total revenue is $265,428 and thet total expenditure that was Assessments came in perfectly as planned. Nol budget variance between interest and other revenue sources, the department had an increase of unplanned revenues of $32,000 on the expenditure side, the department was in the good at $205,0001 for the year, so in total the department had a positive The department has an ending fund balance of $238,000. This is a policy decision. So, ifiti is the plan oft the commission to zero out the balance, then thati is the amount the department would have Commissioner Woodruff: statedi that the chief brought to his attention a concern that was raised with Mr. Belt stated the department went to a new payroll system on. January 1, 2024, the company requested that they provide al buffer period of about 5 days. Well, when you put that additional 5 days int there, that means that the department suddenly became obligated for that additional payment for all oft those salaries. This has no effect on you until each person's last day, in which case then you pay them an additional 5 days' worth of pay, and we did a quick calculation to see what the total impact to the department was. It was about $110,000 so in next year's YE 2024,2025 audit, we would be accruing an additional $110,000 worth of payroll that we would not have had to. Discussion continued on the subject oft the payroll accrual. Commissioner Woodruff requested the Commissioner Kollenberg made a motion to accept the 2023 Audit as presented, seconded by  returned to the cities was $265,248.  budget variance of $238,0001 for YE.  available to give backt to the city or request a use for the balance. respect to thet transition to the new payroll system.  payroll accrual be at future topic. Commissioner Buesinger. Motion carries unanimously  2. COMMENTS FROM THE PUBLIC (Comments arel limited to 3 minutes each)  None  3. CONSENT AGENDA - All Consent Agenda items listed are considered to be routine by the Board of Commissioners and willl be enacted by one motion. There will be no separate discussion of these items unless al Board Member requests, in which event thei item will be removed from the Consent  Agenda and considered ini its normal sequence on the agenda.  VFD80    4-24-2024 Village Fire Department Regular Monthly Board Meetings  Approval of Minutes-  March 20, 2024 -S Special Meeting March 20, 2024- - Budget Workshop March 27, 2024 - Regular Meeting March 27, 2024-E Budget Workshop  ApprovalofBillsl Paid- March 2024  Commissioner Brown made a motion to approve the items presented in the consent agenda.  Seconded by Commissioner Carpenter. Motion carries unanimously 4. REPORTS and POSSIBLE ACTION  1. 2023/2024 Chairman's Report and possible action  1. Contract-F Fire Chief  Commissioner Woodruff stated that after reviewing the contract for Chief Miller, there appears to beas section missing because some language references a section oft the contract that doesn't exist. He suggested that the contract be reviewed again by the counsel and scheduled as an executive session sO that the commission can discuss it with the counsel before presenting it.  2. Facility-roof  Alternatel Lisenby presented thef follow-upi information ont ther roof. Hes statedi thata as site visit occurred on Api23and7contradtos: came outt to walkt thes site. Thel bids willl be opened, onA April 30,2024,at2:00pm. Commissioner Kollenberg presented the Treasurer's! Financial Report and stated thet fire commission has thei financials and the department is in good shape.  3. Treasurer'sFinancial Reports -February 2024  4. Fire Chief's Report-E Events of February 2024, Monthly Performance; Staffing, Record of Chief Miller introduced Peyton Archie, assistant constituent service director for (R-TX) Wesley Hunt. He: stated that Mr. Archie is attending several area meetings to familiarize himself with the area.  Calls, Response Times, etc.  1. Staffing  The captain is on light duty. He probably willl be until June.  Firemedic Royster had surgery on his knee andi is receiving physical therapy. He goes back  to the doctor on May 3rd.  The new hire process is underway to fill two vacancies in operations. 4/12/2024 was the written test and physical agility. 4/18/2024 one applicant was interviewed. Next step -background check and medical physical  The new hire process has started again tot fillt the second vacancy that was not filled during the last round. There were only three firefighter paramedics who applied for thet fvsD 81    4-24-2024 Village Fire Department Regular Monthly Board Meetings  round of 2024.  Part-Time Dispatcher- int the process ofl looking for a part-time dispatcher  2. Apparatus and Equipment  3/25/2024 Engine 1 preventative maintenance (PM)  4/10/024 Medic 2-F PM 4/22/2024 Engine 2-PM  3. Major incidents  4/13/2024 Al Major Accident on Katy Freeway at 3:30 in the morning resulted in one fatality and two people being transported to the hospital. One by HFD Ambulance. 17-  minute response time for HFD.  March 2024 Incidents  Fire Incidents: 78 EMS type Incidents: 90 Service Calls Non-tmergency:17 HFD Calls:23 Totali incidents: 208  Average Response Time: 4 Minutes 38 Seconds EMS 1st response time: (Natl Standard is 6:30) Fire: (Nat! Standard is 6:50) 4. Major Projects (2024):  Main Roof: Bids willl be open on Apil 30th for the redo. Hydrant Testing: Complete for 2024  Business Prefire Planningi is underway and will be an ongoing process. Harris County Multi-Hazard Plan 5-year update has begun. Working with the city administrators with the update. Must be submitted lateri this year to TDEM. Must be  approved by the state by. July 2025.  4/6/2024 Food Truck Rodeo at Chappelwood UMC.  Consideration items  Traffic Sign/Signal, about $2,000 not installed.  Department Guidelines on SharePoint. Please email the areas you would liket fort the MVPD Dispatch Location. Logistics and Cost Requirements. (Mike Hebert)  Fire Commission approval.  VFD82    4-24-2024 Village Fire Department Regular Monthly Board Meetings  Possible Fuel Increases.  Dispatch Coordinator. (Firemedic Becky Nuho) - previously a dispatcher.  Improve the consistency oft the dispatch center. uniform dispatch operations and appearance.  job descriptions training, guidelines  Fire Chief, Miller thanked Commissioner Woodruff for his leadership as the chair oft the fire  commission. on thei following: None the following: None  5. CONSIDERATION OF CONTRACTS/AGREEMENTS-The Board will discuss and consider possible action  CONSIDERATION OF RESOLUTIONS- The Board will discuss and consider possible action on  7. DISCUSSION TEMS/PRESENTATION OF SPECIAL REPORTS-1 The Board will discuss and consider  possible action on thet following: 1. Quarter Investment reports.  Texas Class as of3-31-2024.  Stellar Bank Accounts interest as of3-31-2024.  Marlo Longoria presented thei information on the investment Quarterly reports. The Texas Class account was opened on March! 5, 2024, andi from March! 5, 2024, to March 31, 2024, the total interest from the start is $2,905 in interest. The current interest rate in Texas Class is 5.4% Currently, the Texas Class account has the Capital Replacement fund 001, the Facility fund 002, monthly EMS revenue -004, and the Savings -003. We moved $400,000 from: savings to Texas Class to gain interest. The bank changes will not occur due toi the amount we: still have in the Ini the stellar account General Fund gained interest int the amount of $2,087, the Savings $6,518, the capital replacement fund $802, the EMS fund is $246, and the facility is $1,280. Commissioner Woodruff stated the Fire Commission reviewed and accepted the Village Fire  Stellar account.  Department's quarterly reports fori the 1 qtr. 2024. 2. HR information - update  Katherine Stuart presented an update toi the HR systems,  Payroll running successfully int the new system since live on. January 1, 2024. Employee data uploaded (name, number, dates, job, pay rate, etc.). Earning and deductions codes created, configured, and assigned to employees. Benefit profiles created, configured, and assigned to employees. Rate tables for HC rules/Calculations built and tested.  VFD83    4-24-2024 Village Fire Department Regular Monthly Board Meetings  PTO balances uploaded, accrual rules configured, and running smoothly.  All employees have access to their info via desktop or mobile app.  View and download pay statements  View benefit elections, pay rate, deductions, W-2 (when available) Update personal info (phone, email, address, emergency contacts) View and request updates to direct deposit and form W-41 tax withholding  View PTO balances and request time off View company directory  Currently testing the scheduling function on timesheets SO managers can easily enter time. Once  perfected, we'll switch timesheets from FileMaker to UKG. 3. Bank Amendment Forms - Texas Class  Commissioner Brown made a motion to authorize the linkages between accounts and execute such forms, 8. DISCUSSION OF AND POSSIBLE ACTION ON THE FOLLOWING - The Board will discussa and  and Commissioner Carpenter seconded.  consider possible action on the following:  1. Special Audit - Robert Belt discussed Meeting 3-27-2024.  No action was taken.  Commissioner Buesinger requested follow-upi information on the confirmation from one of 2. 2023 Draft Audit - Robert Belt (the motion was made to take item 8(2) out of sequence) The 2023 Draft Audit was moved and accepted at the beginning oft the meeting. 3. Retain the 2023 Possible Surplus and 2024 EMS Revenue for Capital replacement. Commissioner Brown requested that item 8(3) be discussed ini the budget workshop  the Villages accepting the amendments in 2022 and 2023.  following the fire commission meeting. No action was taken. 4. Dispatch-supervisor pay rate of $1,500/year. No action was taken.  Fire Chief Miller stated a current Firemedic is willing to help coordinate dispatch at an FM3  VFD84    4-24-2024 Village Fire Department Regular Monthly Board Meetings  9. EXECUTIVE SESSION -The Board of Commissioners will retire into Executive Session as authorized by Chapter 551; Texas Government Code, to seek legal advice related to the following matters:  None  10. ACTION-CLOSED: SESSION - The Board of Directors will reconvene in open sessiont to consider  and take any actions necessary on items discussed in Executive Session  None  11. ROTATION OF OFFICERS City of Bunker Hill Village City of Piney Point Village City of Spring Valley Village City of Hilshire Village City of Hedwig Village City of Bunker Hill Village City of Piney Point' Village City of Spring Valley' Village City of Hilshire Village City of Hedwig Village  Commissioner Keith Brown, Vice Chair Commissioner Henry Kollenberg, Treasurer Commissioner Allen Carpenter, Secretary Commissioner Robert (Bob) Buesinger, Member Commissioner Matt Woodruff, Chair Alternate Clara Towsley Alternate. Aliza Dutt Alternate. John Lisenby Alternate Mike Garofalo Alternate Mayor Tom. Jinks  Commissioner Woodruff stated that it was an honor working as a chair of the Village Fire Department'sF Fire commission and working with thei fire department for the past year.  12. FUTURETOPICS  Special Audit and badge pinning 13. NEXT MEETING DATE May 22, 2024 14. ADJOURNMENT  Commissioner Woodruff asked forar motion to adjourn at 7:50p p.m. Commissioner Carpenter itps/Mlagehremy.sarepontompeersona/mongona.vlagetire.or.syouts/15/stream aspx/id-962Fpersonal942Fmlongora.vilagehre.orga2FDocumentsya2FTranscriped>620Fles96 2F240112.011696EMP3areterrer-streamweDAPPXZEWeDAretererscenano-AddressBarco  moved, seconded by Commissioner Buesinger.  pedP2EvewA2Ec6a90050Bc4a9812-ed036b21291  VFD85    May 8, 2024 - Special Meeting  VILAGEFREDEPARIMENT SPECIAL MEETING MINUTES  Thel Board of Commissioners reserves the right to adjourn into Executive Session at anyt time duringt the course oft this meeting to discuss any of the matters listed! below, as authorized by Title! 5, Chapter 551, of the Texas Government Code. As special fire commission meeting oft the Village Firel Department was held on May 8, 2024, at 901 Corbindale Houston, Texas 77024. It began at 6:00 p.m. and was presided over by Commissioner Brown. Thet fire commission secretary was present.  Special Meeting Village Fire Department 1. Call to order. Present & Voting were:  City of Bunker Hilll Village City of Spring Valley Village City of Piney Point Village City of Hunters Creek City of Hilshire Village City of Hedwig Village  Commissioner Council Member, Keith Brown, Chair Commissioner Henry! Kollenberg, Vice Chair Commissioner Coundil Member, Allen Carpenter,Treasurer Commissioner Rob Adams, Secretary Commissioner Mayor Bob Buesinger, Member Commissioner Council Member, Matt Woodruff, Member  Present Were:  City of Bunker Hill Village City of Piney Point Village City of Spring' Valley' Village Village Fire Department & Administrative: Staff City of Hilshire Village City ofH Hedwig Village None  Alternate Claral Towsley Alternate Mayor Aliza Dutt Alternate. Johnl Lisenby Fire Chief, Howard Miller MarloLongoria & Katherine Stuart Alternate Mike Garofalo Alternatel Mayor, Tom. Jinks  Not Present  2. Comments from the Public (Comments are limited to 3 minutes each) 3. Discussion and possible action ont thef following related  a. Recommendation: of Roof bid acceptance or approval (article 1)  Commissioner Woodruff accepted the recommendations of Pyramid Waterproofing fromt the VFD Consultant, Mr. Schaack,  seconded Commissioner Kollenberg. 4. Adjournment.  Commissioner Carpenter moved to adjourn ate 6: 15 p.m. seconded by Commissioner Woodruff.  S:Admin Folder20242024. Agenda, Minutes, and Board PackagesIVFD Special Meeting/2024 - April The facility is wheelchair-accesble and accessible parking is available. Requests for accommodations or interpretive services must be made at least forty-eight (48) hours prior to this meeting. Please contact thel Fire  Chief's Office at (713) 468-7941 or longoria@vilagefireorg for further information.  VFD86    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council FROM: Aliza Dutt, Mayor  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on the monthly report presented by the  Mayor.  Agenda Item: 7 Summary:  This agenda item pertains to the mayor's reports, which provide updates on city operations to the  council and community.  a) Emergency management of storm-related activities and cleanup.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington; City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Discuss and take possible action on the City Administrator's Monthly  Report, including selected items.  Agenda Item: 8  The City Administrator will provide information for the Council and the community that contains updates oni important cityi initiatives that are not generally included on a city council agenda for action. Some items listed may call: for Council approval and/or delegate authorization under the direction ofthe Council. Note  the following items:  A. Financial Related Items:  Financial Report: This report provides an overview of financial activity as of April 2024. ii. Property Tax Report: Attached is the latest report from our tax assessor-colector regarding  Please find thel latest report attached.  tax collection. ii. Budget Calander.  iv. Disbursements (greater than $10,000).  (I) Onl Par ($79.268.27): Thet totall billing for the project represents 41.95% ofthe contract amount. As of April 30, 2024, the contract time expended was 49.33%. (2) T-Construction- ($28,200). For S. Country Squire Storm Sewer] Point Repair & CCTV. (3) TCO Reimbursement ($25,000): Recommended for approval by PPV Building  Official.  B. Update on Current Specific Use Permit Projects. C. Update on Phase ITraffic Signal Rebuild.  Recommendation:  Approve the following required items: (1) Budget Calander. (2) Disbursements.    TABLE OF CONTENTS a) Financial Related Items  - Financial Report-N March2024. ii. Property Tax Report. iii. Budget Calander.  Page ADM-3 Page ADM-14 Page ADM-16 Page ADM-17  iv. Disbursements (greater than $10,000). b) Update on Current SUP Projects. c) Update on Phase ITraffic Signal Rebuild.    EY  TEXAS  CITY OF PINEY POINT VILLAGE FINANCIAL REPORT  APRIL 2024 FINANCIALS PRELIMINARY)  This report represents a general overview of the city's financial operations through April 2024, which is the fourth month of the fiscal year 2024. Beginning balances are unaudited and subject to change until the city completes the annual 2023 audit. Apresentation of this audit iss scheduledi for May 2024. Budgeted  numbers represent the original adopted for thei fiscal year.  General Fund  Prior YTD $7,431,869 $2,916,275 $10,158,382 $4,515,594 Prior YTD $7,352,764 $4,815,843  Budget $9,240,418 ($917,964) Budget $9,191,418 $7,695,482 $1,495,936  Month $213,292 $641,972 ($428,680) Month $211,780 $634,201 ($422,421)  YTD $7,437,740 $2,931,753 $4,505,987 YTD $7,403,678 $2,786,522 $4,617,156  Total Revenues Total Expenditures Over/(Under) Operating Revenues Over/(Under)  Operating Expenditures $2,536,921  1. Total revenues are: $7,437,740 or 80.5% of the budget and 0.1% more the last' YTD, mainly due to a. Property tax received to date for the M&O ori the general fund portion totals $6,724,069, or 97% of the budget. The current YTD amount collected represents 90.7% of the total general fund revenue. Property Taxi is $267,020 more than the last YTD, trending a little higher than last year's collection. The city anticipates collecting an additional $265,820 for Maintenance and Operation. The adopted rate is $0.255140, with $0.226507 designated as M&O and the remaining $0.028633 as the 1&S requirement to finance the annual bond debt. Payments of property taxes are due by January 31, 2024, and are delinquent as of February: 1, 2024. The City currently contracts with Spring Branch ISDas the tax assessor-ollector. The budget incorporates a 99% collection rate on the total  the timing of property tax collection.  Financial Summary-1  ADM3    taxable value. Please review the monthly tax office report for additional details and b. Sales Tax collection for April totals $174,389 or 35.9% of the total annual $485,725 projection. April represents the fourth month of collection with a decrease of $5,662 or 3.1% lower April 2023 collection of $180,051. The budget projection on sales collection Franchise tax collections are minimal due to thet timing of collections. The only collection booked at this time is $90,808 from Electric Franchise (CenterPoint). The city anticipates d. Court revenue is $48,098, 35.6% of the budget, and $6,700 higher than last year. Court fines total $44,402 and the remaining $3,696 is primarily restricted for special use, such as court security or technology. The city collected $135 thousand in court revenue for e. License and permits total $170,511, which is projected less thei target at 27.4%. Permits and inspection fees alone account for 88.4% of the category revenue. Drainage reviews Alarm registrations are $21,300, 85.2% of the annual budget projection. This represents $2,550 lower last YTD. Having an annual alarm registration is beneficial in keeping Interest revenuei is $174,503, 46.7% oft the! budget, and at as significant increase of $60,432 more than last YTD. The Federal Reserve has decided to delay the planned reduction in the Fed rate, which means that our expected revenue interest projections will remain  adjustments to current taxable values.  represents 5.26% of all general fund revenue.  collecting over $387 thousand in franchise tax.  2023. Current trends suggest similar collections for 2024.  are currently at $19,000.  emergency information up-to-date fori individual properties.  higher than anticipated.  2. The city allocated $7,695,485 as operating with an additional $2,462,900 as capital programing. Total expenditures are $2,931,753, 28.9% of budget and 0.5% more than last YTD. Operating expenditures are: $2,786,522 or 36.2% of the budget and 9.8% morei than thel lastYTD. 3. Divisions and categories that are currently trending higher in expenditures are as follows:  a. Police Services at $1,148,942 or 43.8% due to the practice of providing two months of service payments at the beginning of the year as agreed for adequate MVPDC operational b. Fire Services at $780,687 or 37.5%. representing 1.5 months of service payments at the  cash flow.  beginning of the year for adequate VFD operational cashi flow.  4. Capital expenditures at $145,232 or 5.9% due to thei timing of this report. The following capital  projects are scheduled for the current year.  Financial Summary-2  ADM4    a. 96" Stormwater Replacement CIP -This project will be completed int the spring. b. Other projects include Willamsburg, Bothwell Way, Windermere Outfall Project, Smithdale landscape/Sidewalk, Community Beautification, and traffic signals. 5. The budget adopted the use of $917,964 in reserved cash and is supporting a portion of the $2,462,900 in capital programs. In 2023, the preiminaryunaudited revenue over expenditures was approximately $1.1 million, increasing the fund balance to nearly $5.0 million. Note that the fund balance remains unaudited, and a portion is restricted for specific uses, such as court-  restricted Funds.  Debt Service Fund  Prior YTD $934,137 $839,075 $95,062  Budget $896,050 $885,050 $11,000  Month $8,714 $0 $8,714  YTD $862,846 $857,450 $5,396  Total Revenues Total Expenditures Over/(Under)  6. Revenues are $862,846, 96.5% of the budget, with $849,862 from property tax collections. The adopted rate designated fori interest and sinking is $0.028633 as the requirement to finance the annual bond debt. The budget incorporates a 99% collection rate based on trends from past 7. Expenditures are $857,450, 96.9% of the budget, as debt service principal payment payments are  collection years. semiannual.  a. Two Principal payments were disbursed, $420,000 for GO Series 2015 and $400,000 for b. Inaddition, payments ofi interest due include $9,575 for GO Series 2015 and $27,0501 for GO Series 2017. The city is obligated to pay the remaining $24,425 ini interest by August.  GO Series 2017.  Current debt obligations are scheduled through 2027.  8. Although revenues are over expenditures by $5,396, debt service restricts a portion of cash to support fund balance. Thel budget projects ane end-the-year reserve estimated at $205K withaf for  the debt service fund.  FORI MORE INFORMATION: This summary reporti is based on detailed information, generated by the City's Administration. If you have any questions or would like additional information on this report, please  contact city administration at 713-230-8703.  Financial Summary-3  ADM5    Piney Point Village  TEXAS  Statement of Revenue & Expenditures For Month Ended: April 30, 2024  GENERAL FUND SUMMARY REVENUES PROPERTYTAXES SALESTAXES FRANCHISE TAXES COURTI REVENUE PERMITS & INSPECTIONS ALARMF REGISTRATIONS GOVERMENTAL CONT. (METRO) PILOTF FEES (KINKAID) INTEREST TOTAL OPERATING OTHER NON-OPERATING PROCEEDS TOTALI NON-OPERATING TOTALI REVENUES  PRIOR YTD 6,457,049 180,051 114,052 41,368 356,822 23,850 0 65,500 114,071 7,352,764 79,105 79,105 $7,431,869 $9,240,418 PRIOR YTD 1,091,573 684,513 183,241 4,978 1,964,305 89,991 91,570 327,720 9,589 53,746 572,616 $2,536,921 $7,695,482 379,354 379,354 $2,916,275 $10,158,382 4,515,594  CURRENT BUDGET 6,930,156 485,725 387,887 135,000 622,150 25,000 136,500 95,000 374,000 9,191,418 49,000 49,000  MONTHLY ACTUAL 59,734 40,782 22,702 11,734 30,035 950 0 0 45,843 211,780 1,512 1,512  YTD ACTUAL 6,724,069 97.0% 174,389 35.9% 90,808 23.4% 48,098 35.6% 170,511 27.4% 21,300 85.2% 0 0.0% 0 0.0% 174,503 46.7% 7,403,678 80.5% 34,062 69.5% 34,062 69.5%  % BUDGET  BUDGET BALANCE 206,087 311,336 297,079 86,902 451,639 3,700 136,500 95,000 199,497 1,787,740 15,438 15,438 $1,803,178 BUDGET BALANCE 1,473,325 1,301,145 450,707 32,730 3,257,908 351,300 206,625 850,492 28,863 213,772 1,651,052 $4,908,960 2,317,668 2,317,668 $7,226,629  $213,292 $7,437,740 80.5%  CURRENT BUDGET 2,622,267 2,081,832 595,563 36,900 5,336,562 475,500 302,200 1,228,060 35,510 317,650 2,358,920  MONTHLY ACTUAL 210,475 173,486 48,285 1,421 433,667 48,186 30,410 93,797 586 27,555 200,534  YTD ACTUAL  % BUDGET  EXPENDITURES PUBLIC SERVICE DIVISION POLICE SERVICES FIRE: SERVICES SANITATION COLLECTION OTHER PUBLICSERVICES PUBLICSERVICE DIVISION OPERATIONS CONTRACT: SERVICES BUILDING SERVICES GENERAL GOVERNMENT MUNICIPAL COURT PUBLICWORKS OPERATION! DIVISIONS TOTALI PUBLIC & OPERATING NON-OPERATING CAPITAL PROGRAMS TOTALI NON-OPERATING TOTALI EXPENDITURES REVENUE OVER/(UNDER)! EXPENDITURES  1,148,942 43.8% 780,687 37.5% 144,856 24.3% 4,170 11.3% 2,078,654 39.0% 124,200 26.1% 95,575 31.6%6 377,568 30.7% 6,647 18.7% 103,878 32.7% 707,868 30.0%  $634,201 $2,786,522 36.2%  2,462,900 2,462,900  7,772 7,772  145,232 5.9% 145,232 5.9%  $641,972 $2,931,753 28.9%  (917,964)  (428,680)  4,505,987  CITY FINANCIAL REPORT- APR2 2024  ADM6    Piney Point Village  TEXAS  Statement of Revenue & Expenditures For Month Ended: April 30, 2024  GENERAL FUND REVENUES TaxCollection 10-4101 Propertyl Tax (M&O) Unearned/Adjusted Total Property Tax: 10-4150 Sales Tax Totall Tax Collection: Permits &I Inspections 10-4203 Plat Reviews 10-4205 Contractor Registration 10-4206 Drainage Reviews 10-4207 Permits & Inspection Fees 10-4208 Boardo ofA Adjustment Fees Total Permits &I Inspections: Municipal Court 10-4300 Court Fines 10-4301 Buildings Security Fund 10-4302 Truancy Prevention 10-4303 Local Municipal Tech Fund 10-4304 Local Municipal JuryF Fund Investment Income 10-4400 Interest Revenue Agencies & Alarms 10-4508 SEC-Registration Franchise Revenue 10-4602 Cable Franchise 10-4605 Power/Electricl Franchise 10-4606 Gas Franchise 10-4607 Telephone Franchise 10-4608 Wireless Franchise Donations &inLieu 10-4702 Kinkaid School Contribution 10-4703 Metro Congested Mitigation 10-4704 Intergovernmental. Revenues 10-4705 Ambulance 10-4800 Miscl Income 10-4803 CIP Cost Share 10-4804 Credit Card Fees  PRIOR CURRENT MONTHLY YTD YTD BUDGET ACTUAL ACTUAL 6,457,049 6,930,156 59,734 6,724,069 97.0% 0 0 0 6,457,049 6,930,156 59,734 6,724,069 97.0% 180,051 485,725 40,782 174,389 35.9% 6,637,100 7,415,881 100,516 6,898,458 93.0% 1,750 9,750 0 0 0.0% 3,750 10,650 750 2,850 26.8% 26,350 50,000 3,300 19,000 38.0% 324,222 550,000 25,985 148,161 26.9% 750 1,750 0 500 28.6% 356,822 622,150 30,035 170,511 27.4% 37,702 126,000 10,583 44,402 35.2% 1,283 3,000 403 1,294 43.1% 1,309 3,000 411 1,320 44.0% 1,047 2,950 329 1,056 35.8% 26 50 8 26 52.8% 41,368 135,000 11,734 48,098 35.6% 114,071 374,000 45,843 174,503 46.7% 114,071 374,000 45,843 174,503 46.7% 23,850 25,000 950 21,300 85.2% 23,850 25,000 950 21,300 85.2% 21,505 85,153 0 0 0.0% 90,806 272,419 22,702 90,808 33.3% 0 25,000 0 0 0.0% 890 3,515 0 0 0.0% 850 1,800 0 0 0.0% 114,052 387,887 22,702 90,808 23.4% 65,500 95,000 0 0 0.0% 136,000 0 0 0.0% 500 0 0 0.0% 48,000 0 17,988 37.5% 55,105 1,000 0 0 0.0% 24,000 0 0 8,948 0 1,512 7,126 144,605 280,500 1,512 34,062 12.1% 7,431,869 9,240,418 0 0 0 0 $7,431,869 $9,240,418  % BUDGET  BUDGET BALANCE 206,087 0 206,087 311,336 517,423 9,750 7,800 31,000 401,839 1,250 451,639 81,598 1,706 1,680 1,894 24 86,902 199,497 199,497 3,700 3,700 85,153 181,611 25,000 3,515 1,800 297,079 95,000 136,000 500 30,012 1,000 (8,948) (7,126) 246,438 1,802,678 0 $1,802,678  Total Municipal Court: Totall Investment Income: Total Agencies & Alarms:  Total Franchisel Revenue:  Total Donations & Inl Lieu: Total Revenue Received FY21: Unearned Adjusted TOTALI REVENUES:  213,292 7,437,740 80.5% 213,292 7,437,740 80.5%  CITY FINANCIAL REPORT- APR2024  ADM7    Piney Point Village  TEXAS  Statement of Revenue & Expenditures For Month Ended: April 30,2 2024  GENERAL FUNDE EXPENDITURES PUBLICS SERVICE DIVISION Community Events 10-510-5001 Community' Celebrations 10-510-5002 Public Relations PoliceServices 10-510-5010 MVPD Operations 10-510-5011 MVPD Autol Replacement 10-510-5012 MVPD Capital Expenditure Miscellaneous 10-510-5020 Miscellaneous Sanitation Collection 10-510-5030 Sanitation Collection 10-510-5031 Sanitation Fuel Charge LibraryServices 10-510-5040 Spring Branch Library Street Lighting Services 10-510-5050 Street Lighting Fires Services 10-510-5060 Villages Fire! Department  PRIOR YTD  CURRENT BUDGET  MONTHLY ACTUAL  YTD ACTUAL  % BUDGET  BUDGET BALANCE  6,000 15,000 21,000 2,525,700 46,667 49,900 2,622,267 0 o 578,520 17,043 595,563 1,500 1,500 14,400 14,400 2,081,832 2,081,832  (74) 0 (74) 210,475 0 0 210,475 0 0 47,338 947 48,285 0 1,495 1,495 173,486 173,486  (74) 0 0 0.0% (74) -0.4% 1,052,375 41.7% 46,667 100.0% 49,900 n/a 1,148,942 43.8% 0 n/a 0 n/a 142,962 24.7% 1,894 11.1% 144,856 24.3% 0.0% 0 0.0% 4,244 29.5% 4,244 29.5% 780,687 37.5% 780,687 37.5%  5,000 15,000 15,000 1,473,325 0 0 1,473,325 0 0 435,558 15,149 450,707 1,500 1,500 10,156 10,156 1,301,145 1,301,145 $3,251,834  Community Events:  0 943,649 53,333 94,591  Police Services: 1,091,573  Total Miscellaneous:  0 180,546 2,695 183,241 0 4,978 4,978 684,513 684,513  Sanitation Collection: Library Services: Street Lighting Services:  Fire Services:  TOTALI PUBLIC: SERVICE: $1,964,305 $5,336,562  $433,667 $2,078,654 39.0%  CITYF FINANCIAL REPORT- APR2 2024  ADM8    Piney Point Village  TEXAS  General Fund Expenditures -Page2 CURRENT MONTHLY BUDGET  PRIOR YTD  YTD ACTUAL  % BUDGET n/a 0 0.0% 75,369 34.3% 17,609 17.6% 23,607 37.5% 3,420 148.7% 0 0.0% 4,195 17.5% $124,200 26.1%  BUDGET BALANCE  ACTUAL  CONTRACTSERVICE DIVISION 10-520-5101 Grant Administration 10-520-5102 Accounting/Audit 10-520-5103 Engineering 10-520-5104 Legal 10-520-5105 Tax Appraisal-HCAD 10-520-5107 Animal Control 10-520-5108 ITI Hardware/Software! & Support 10-520-5110 Mosquito Control  0 19,399 25,891 16,113 20,159 240 3,994 4,195 $89,991  0 25,000 220,000 100,000 63,000 2,300 41,200 24,000 $475,500  0 25,000 144,631 82,392 39,393 (1,120) 41,200 19,805 $351,300  0 37,412 3,283 0 3,296 0 4,195 $48,186  TOTAL CONTRACT SERVICE DIVISION:  BUILDING SERVICE DIVISION Building &I Inspection Services 10-530-5108 Information' Technology 10-530-5152 Drainage Reviews 10-530-5153 Electrical Inspections 10-530-5154 Plat Reviews 10-530-5155 Plan Reviews 10-530-5156 Plumbing Inspections 10-530-5157 Structural Inspections 10-530-5158 Urban Forester 10-530-5160 Mechanical Inspections Supplies and Office Expenditures 10-530-5204 Dues & Subscriptions 10-530-5207 Misc Supplies 10-530-5209 Office Equipment & Maintenance 10-530-5211 Meeting Supplies 10-530-5215 Travel &1 Training Insurance 10-530-5403 Credit Card Charges  0 23,668 6,210 0 16,000 7,785 12,825 12,120 3,870 82,478 0 81 81 9,011 9,011 $91,570  103,000 15,000 500 50,000 18,000 30,000 45,000 8,500 270,000 500 1,000 500 900 300 3,200 29,000 29,000 $302,200  11,582 2,025 0 4,000 2,430 2,880 5,520 900 29,337 0 0 0 0 0 0 1,073 1,073 $30,410  37,257 36.2% 5,985 39.9% 0 0.0% 12,000 24.0% 8,370 46.5% 10,890 36.3% 11,920 26.5% 2,790 32.8% 89,212 33.0% 0 0.0% 350 35.0% 0 0.0% 0 0.0% 0 0.0% 350 10.9% 6,012 20.7% 6,012 20.7% $95,575 31.6%  65,743 9,015 500 38,000 9,630 19,110 33,080 5,710 180,788 500 650 500 900 300 2,850 22,988 22,988 $206,625  Buildinga and Inspection! Services:  Supplies and Office Expenditures:  Insurance:  TOTALI BUILDING! SERVICE DIVISION:  CITYF FINANCIAL REPORT- APR2 2024  ADM9    Piney Point Village  TEXAS  General Fund Expenditures Page3 CURRENT MONTHLY BUDGET 22,000 0 7,200 3,000 3,600 3,000 3,500 5,000 5,000 10,000 2,000 7,500 146,000 10,000 16,000 3,000 1,500 248,300 662,745 20,809 0 50,035 138,135 4,000 875,724 88,836 10,000 4,000 102,836 1,200 0 1,200  PRIOR YTD 4,421 2,996 1,316 697 452 1,251 930 3,888 2,032 360 1,418 47,870 3,008 2,996 0 180 73,815 173,521 797 3,302 14,423 19,559 1,030 212,631 40,107 (33) 40,074 1,199 1,199  YTD ACTUAL  % BUDGET  BUDGET BALANCE  ACTUAL  GENERAL GOVERNMENTI DIVISION Administrative Expenditures 10-540-5108 Information' Technology 10-540-5201 Aamnisvasverotesonire 10-540-5202 Auto Allowance/Mileage 10-540-5203 Bank Fees 10-540-5204 Dueysemnansubcptons 10-540-5205 Elections 10-540-5206 Legal Notices 10-540-5207 Miscellaneous 10-540-5208 Citizen Communication 10-540-5209 Office Equipment & Maintenance 10-540-5210 Postage 10-540-5211 Meeting Supplies 10-540-5212 Ren/leasehold/Fumture 10-540-5213 Supplies/Storage 10-540-5214 Telecommunications 10-540-5215 Travel &1 Training 10-540-5216 Statutory Legal Notices Wages & Benefits 10-540-5301 Gross Wages 10-540-5302 Overtime/Severance 10-540-5303 Temporary Personnel 10-540-5306 FICA/Med/FUTA Payroll Tax Exp 10-540-5310 TMRS (City Responsibility) 10-540-5311 Payroll Process Exp-Paychex 10-540-5353 Employee Insurance 10-540-5354 General Liability 10-540-5356 WorkmansCompenstion 10-540-5403 Credit Card Charges (Adm) 10-540-5710 Intergovernmental. Expenditure  5,959 1,750 687 0 194 79 4,047 285 0 621 205 1,349 13,349 5,559 899 0 0 34,984 45,879 460 0 3,348 380 234 50,299 8,491 0 24 8,515 0 0 $93,797  14,108 n/a 3,905 #DIV/O! 2,821 39.2% 176 5.9% 334 9.3% 379 12.6% 4,047 115.6% 633 12.7% 4,486 89.7%6 929 9.3% 232 11.6% 1,737 23.2% 59,893 41.0% 7,934 79.3% 4,067 25.4% 0 0.0% 0 0.0% 105,681 42.6% 186,687 28.2% 1,325 6.4% 0 15,603 31.2% 27,306 19.8% 1,332 33.3% 232,253 26.5% 39,610 44.6% 0 0.0% 24 0.6% 39,634 38.5% 0 n/a 0 n/a $377,568 30.7%  7,892 (3,905) 4,379 2,824 3,266 2,621 (547) 4,367 514 9,071 1,768 5,763 86,107 2,067 11,933 3,000 1,500 142,619 476,058 19,484 0 34,432 110,829 2,668 643,471 49,226 10,000 3,976 63,202 1,200 1,200 $850,492  Administrativel Expenditures:  Wages &E Benefits:  Insurance  Insurance:  Other  Intergovernmental:  TOTAL GENERAL GOVERNMENT DIVISION: $327,720 $1,228,060  CITYF FINANCIAL REPORT- APR2 2024  ADM10    Piney Point Village  TEXAS  General Fund Expenditures -Page4 CURRENT MONTHLY BUDGET  PRIOR YTD  YTD ACTUAL  % BUDGET 0 n/a 0 n/a 500 n/a 500 n/a n/a 0 n/a 2,347 36.1% 3,800 15.2% 6,147 19.5% $6,647 18.7%  BUDGET BALANCE  ACTUAL  MUNICIPAL COURT DIVISION Supplies & Office Expenditures 10-550-5207 Misc Supplies 10-550-5211 Meeting Supplies 10-550-5215 Travel &1 Training Insurance 10-550-5353 Employee Insurance Court Operations 10-550-5403 Credit Card Charges 10-550-5404 vgrouo/meprter  250 2,000 1,750 4,000 0 o 6,510 25,000 31,510 $35,510  0 0 0 0 0 586 0 586 $586  250 2,000 1,250 3,500 0 4,163 21,200 25,363 $28,863  0 0 0 1,028 8,561 9,589 $9,589  Supplies and Office Expenditures:  Insurance:  Court Operations:  TOTALI MUNICIPAL COURT DIVISION:  PUBLICI WORKS MAINTENANCE DIVISION Supplies & Office Expenditures 10-560-5108 Information' Technology 10-560-5207 Misc Supplies 10-560-5213 Office Supplies 10-560-5215 Travel &1 Training Insurance 10-560-5353 Employee Insurance Maintenance &F Repair 10-560-5501 TCEQ8 & Harris COF Permits 10-560-5504 Landscaping Maintenance 10-560-5505 Gator Fuel & Maintenance 10-560-5506 Right of Way! Mowing 10-560-5507 Traffic Control 10-560-5508 Water Utilities 10-560-5509 Tree Care/Removal 10-560-5510 Road/Drainage Maintenance 10-560-5515 Community! Beautification 10-560-5516 Equipment Maintenance 10-560-5517 Street Maintenance  0 500 0 1,000 1,500 0 0 0 1,850 165,000 1,000 15,000 2,800 16,000 1,500 100,000 3,000 10,000 316,150 $317,650  0 0 0 0 0 5 13,573 129 0 0 490 680 2,760 7,577 0 2,342 27,555 $27,555  765 0 n/a n/a 0 n/a 765 n/a n/a 0 n/a 1,766 n/a 24,763 1338.5% 367 0.2% 22,380 2238.0% 11,888 79.3% 1,164 41.6% 13,740 85.9% 3,245 216.3% 18,552 18.6% 131 4.4% 5,117 51.2% 103,113 32.6% $103,878 32.7%  (765) 500 0 1,000 735 0 (1,766) (22,913) 164,633 (21,380) 3,112 1,636 2,260 (1,745) 81,448 2,869 4,883 213,037 $213,772  Supplies and Office Expenditures:  0 0 100 31,900 0 0 1,573 1,215 5,325 0 12,687 946 0 53,746 $53,746  Insurance:  Maintenance: and Repair: TOTALI PUBLIC WORKS DIVISION:  CITYF FINANCIAL REPORT- APR2 2024  ADM11    Piney Point Village  TEXAS  General Fund Expenditures -Page5 CURRENT MONTHLY BUDGET  PRIOR YTD  YTD ACTUAL  % BUDGET  BUDGET BALANCE  ACTUAL  CAPITAL OUTLAY PROGRAMS General Capital Maintenance Programs 10-570-5602 Drainage Ditch Maintenance 10-570-5606 Road/Drainage Projects 10-570-5701 20191 Maintenancel Projects 10-570-5702 2020 Pavingl Improvements 10-570-5703 2021 Paving Improvements 10-570-5806 Drainage and Sidewalks Major Capital/Maintenancel Programs 10-570-5808 Wilding Lane 10-580-5809 96" Stormwater Replacement 10-580-5810 Tokeneke Country Squire 10-580-5811 Capital Programming 10-580-5821 Williamsburg 10-580-5822 Bothwell Way 10-580-5823 Windermere Outfall Project 10-580-5824 Smithdale Landscape/Sidewalk 10-580-5825 Greenbay Beautification 10-580-5826 Harris Co. Signal Participation  0 0 0 0 0 0 0 0 0 0 0 2,462,900 0 0 0 0 0 0 0 2,462,900  0 0 0 0 0 0 0 0 0 (4,334)  n/a n/a n/a n/a n/a n/a n/a n/a 4,334 n/a 0 134,004  Surrey Oaks  0 89,224 274,650 15,480  818 0 6,954  0 7,772 $7,772  6,894 145,232 n/a $145,232 5.9%  Capital Programming TOTAL CAPITAL OUTLAY PROGRAMS: TOTALI EXPENDITURES:  379,354 $379,354 $2,462,900 $2,916,275 $10,158,382  (4,334) ($4,334) $4,898,553  $641,972 $2,931,753 28.9%  CITYF FINANCIAL REPORT- APR2 2024  ADM12    Piney Point Village  TEXAS PRIOR YTD 896,819.97 0 896,820 37,317 934,137 $934,137 PRIOR YTD 790,000 48,325 750 839,075 $839,075 95,062  Statement of Revenue & Expenditures For Month Ended: April 30, 2024  DEBTS SERVICEFUND REVENUES PROPERTYTAXES Unearned/Adjusted Total Property Tax: INTEREST TOTALO OPERATING TOTALREVENUES  CURRENT MONTHLY BUDGET 881,050 0 881,050 15,000 896,050 $896,050 CURRENT MONTHLY BUDGET 820,000 61,050 4,000 885,050 $885,050 11,000  YTD ACTUAL 849,862 0 849,862 12,984 862,846 $862,846 YTD ACTUAL 0 820,000 0 36,625 0 825 0 857,450 $0 $857,450 8,714  % BUDGET 96.5% 96.5% 96.3% 96.3% % BUDGET 100.0% 60.0% 20.6% 96.9% 96.9%  BUDGET BALANCE 31,188 0 31,188 2,016 33,204 $33,204 BUDGET BALANCE 0 24,425 3,175 27,600 $27,600  ACTUAL 7,540 7,540 1,174 8,714 $8,714 ACTUAL  EXPENDITURES TAXE BONDI PRINCIPAL TAXE BONDI INTEREST FISCALA AGENTF FEES OPERATINGE EXPENDITURES TOTALI EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES  5,396  CITYF FINANCIAL REPORT- -APR2024  ADM13    City of Piney Point Village Monthly Tax Office Report April 30, 2024  Prepared by: Elizabeth Ruiz, Tax Assessor/Collector A. Current Taxable Value $ 3,077,949,509  B. Summary Status of Tax Levy and Current Receivable Balance:  Current 2023 Tax Year  Delinquent 2022 & Prior Tax Years $ 142,575.84 (8,150.87) 134,424.97 (4,091.41) 138,516.38  Total 7,602,266.60 142,575.84 242,663.03 7,987,505.47 7,546,208.58 $ 441,296.89  Original Levy 0.25514 $ 7,602,266.60  Carryover Balance Adjustments Adjusted Levy Less Collections Y-T-D Receivable Balance  250,813.90 7,853,080.50 7,550,299.99 302,780.51  $  .C COLLECTION RECAP:  Current 2023 Tax Year $ 62,685.64 3,593.48 66,279.12 Current 2023 Tax' Year 7,550,299.99 27,150.04 39.67 96.49%  Delinquent 2022 & Prior Tax Years $ 730.68 263.53 123.36 1,117.57 Delinquent 2022 & Prior Tax Years $ (4,091.41) 513.35 188.15 19.65 (3,370.26)  Current Month: Base Tax Penalty & Interest Attorney Fees Other Fees Total Collections  Total $ 63,416.32 3,857.01 123.36 67,396.69  $  $  $  Year-To-Date: Base Tax: Penalty & Interest Attorney Fees Other Fees Total Collections Percent of Adjusted Levy  Total 7,546,208.58 27,663.39 188.15 59.32 96.45% ADM14  $ 7,577,489.70  $  $ 7,574,119.44    MONTHLY TAX OFFICE REPORT Tax A/R Summary by Year April 30, 2024 ADJUSTMENTS $ (6,792.96) (899.69) (223.50) (234.72)  BEGINNING BALANCE AS OF 12/31/2023 $  ENDING BALANCE ASOF 04/30/2024  YEAR  COLLECTIONS  22 21 2020 19 18 17 16 15 14 13 12 11 10 09 08 07 06 05 04 03 02  34,483.77 25,589.37 16,377.43 16,339.74 10,157.48 4,616.54 4,546.52 4,154.86 3,771.63 3,443.45 2,672.50 3,180.89 3,007.68 2,737.28 2,491.47 2,455.76 2,365.71 75.13 63.95 44.68 142,575.84  $ (3,017.51) $ (615.68) (223.50) (234.72)  30,708.32 25,305.36 16,377.43 16,339.74 10,157.48 4,616.54 4,546.52 4,154.86 3,771.63 3,443.45 2,672.50 3,180.89 3,007.68 2,737.28 2,491.47 2,455.76 2,365.71 75.13 63.95 44.68 138,516.38  $  $ (8,150.87)  $  (4,091.41) ee  ADM15    BUDGET CALENDAR TIMELINE FISCAL YEAR 2025  Friday, July 19,2 2024 Monday, July2 22, 2024 Thursday, July 25,2 2024  July 19- Budget officert tof filep proposed budget withn municipal clerk.  Regular Council Meeting  July2 22-B Budget Workshop* #1. Pursuantt toS.B.2.  July2 25-Chiefa appraiser musto delivero certifieda appraisalr rolloro certified estimate oftaxable valuet toa assessor. TEX. TAX CODE $26.01(a)  Friday, August2 2, 2024 Monday, August5 5,2 2024  August4-T Thec designatedo officer ore employeer musts submitt the no-new-r revenuea andy voter-a approvalt taxr rates tot thec cityo council byA August 7,ora ass soont thereaftera asp practicable. TEX. TAXCODES26.041e).  August2 26- Budget Workshop# #2.  September1 1- Sendr notice oftaxh hearing. September 1- -Sendr notice ofbudgeth hearing.  September 4-F Publishn notice oft taxr rate! hearing (thep publich hearingr may noth beh heldb beforet the5 5thd daya aftert thed datet ther noticed ofthep public hearingis isg given).1 Thec cityn musta alsop postt ther notice prominently ont the home pagec ofthec city'swebsitel fromt thed datet then noticeis isfirstp published September4 4-P Publishr notice ofk budget! hearing. TEX. LOC. GOVTO CODES 102.0 0065( (notl latert than1 10th dayl before nore earliert thant the 30th dayb before September 23- Hearingo ont budget. (hearings shallb beb beforet thed dated of thet taxle levy). Notet thatt theh hearingr must bea aftert the1 15thc daya aftert the proposedb budgeti isf filed witht thec clerk. Also, thec cityn mustt takes somes sort ofaction ont theb budgeta ato conclusiono of hearing. TEX.L LOC. GOVTO CODE $102.0 .007.T Thisa actiono couldb bet thea adoptiono ofthel budget, ore elsea avote topostpone thefi finalb budget vote.I Itisg generallya acceptedt thatt the city need nota adoptt theb budget att thee endo oft theh hearing. September 23- Adoptt theb budget. TEX.L LOC.G GOVT CODE $1 102.0 009( (city may onlyl levyt taxesi ina accordance withb budget, andb becausel levyo cannot take placel latert thans September 30(seel below), thisist thee effective deadlinef forp propertyt taxing cities). Thec cityo councilr mustt takea separate ratification votet toa adopta anyb budgett thatv willr raiset totalp propertyt tax revenue.1 TEX.L LOC. GOVTCODES $1 102.0 007(c).7 The budget must containa special coverp paget thati includes: (a)as specifics statemento ont thev whether theb budgetr raisesn more, less, ort thes same amount ofp propertyt taxr revenue comparedtot thep previousy year's! budget; (b)t ther recordv voted ofeach memberc oft thec cityo council byn namev votingont thea adoption oftheb budget; (c)the city propertyt taxr ratesf fort thep preceding ando currentf fiscaly years, includingt thea adoptedr rate, nonewrevenuet taxr rate, no-r new- -revenue maintenance: ando operations taxr rate, voter- approvalt tax rate, andd debt rate; and( (d)t thet totala amount ofcityd debto obligationss securedb byp property taxes. TEX.L LOC. GOVTO CODE $102.0 007(d).1 Thea adoptedb budget,i including thec cover page, mustb bep posted ont thec city's swebsiteit ifthed cityh haso one. September 23- Holdt taxr rateh hearing (ifa applicable) anda adopt taxr rate nola latert thant thiso date. TEX. TAXC CODE! $2 26.05 (ore 60thc daya after receipto ofth thea appraisalr roll, whicheveri isl later. Ifthec cityu usest the6 60 dayr rule, almoste everyd dateii int thisr memov wouldn needtobe recalculated)." TheH hearingr mustb beh heldo onaw weekdayt thatisnota January1- StartofFiscaly Vear  untilt thep public hearing theh hearing.  Saturday, August 24, 2024 Monday, August2 26, 2024  Regular Council Meeting  Monday, September2 2,2024 Friday, August3 30,2 2024 Monday, September 9, 2024 Wednesday, September 4, 2024 Saturday, September 14, 2024 Thursday, September: 19,2 2024  Labor Day  SNJ  Monday, September 23, 2024 Regular Council Meeting  Time Nott tos Scale  Monday, January1, 2024  Fiscal YearE Begins ADM16    5R  May 21,2 2024  Mr. Bobby Pennington City ofl Piney Point Village 7676 Woodway, Suite 300 Houston, TX 77063  Re: Williamsburg Drainage Improvements Project  City of Piney Point Village HDR Jobl No. 1036166 Dear Mr. Pennington:  Enclosed please find one copy oft the following items for the above referenced project:  1. Onl Par Civil Services LLC.- -I Pay Estimate No. 2.  The amount of the Pay Estimate No. 1i is $79,268.27. The total billing for the project represents 41.95% of the contract amount. As of April 30, 2024 the contract time expended HDR Engineering, Inc. has reviewed this application and recommends payment of said  was 49.33%. application.  Ifyou have any questions, please call me.  Sincerely,  HDR ENGINEERING, INC. Em Joseph Moore, P.E., CFM Project Manager  cc: Mr. Rogelio Munoz - On Par Civil Services, LLC Mr. Eddie Breedlove - On Par Civil Services, LLC  hdrinc.com  4828 Loop Central Drive, Suite 800, Houston, TX 77081-2220 T(713)6 622-9264 F713.622.9265 Texas Registered Engineering FirmF F-754  ADM17    APPLICATION FOR PAYMENT NUMBER:1  PROJECT:  PPV Williamsburg Drainage Improvements  CONTRACTOR: Onl Par Civil Services, LLC., 1220 Blalock Blvd. Suite 300, Houston, TX 77055  OWNER:  City of Piney Point, 7676 Woodway, Suite 300, Houston, Texas 77063  OWNERS PROJECT NO:  ENGINEERS PROJECT NO:  10361166  PAYI PERIOD  FROM:  TO:  ORIGINAL CONTRACT SUM: NET CHANGE BY CHANGE ORDER: CONTRACT SUMTODATE: INSTALLATIONS: LESS 10%1 RETAINAGE ON FIRST $400,000.00: LESS PREVIOUS PAYMENTS: AMOUNT DUE' THIS APPLICATION: ACCOMPANYING DOCUMENTATION: ENGINEERS CERTIFICATION:  $ $ $ $ $ $ $  210,396.00 (464.65) 209,931.35 88,075.85 8,807.59 79,268.27  Engineer's Estimate No. 1  PAYMENT OF THE. ABOVE. AMOUNT DUE THIS APPLICATION IS RECOMMENDED  DATE:  HDR: Engineering, Inc.  Joseph Moore, P.E. Project Manager  ADM18    PPVWillamsburg! Drainage Improvements  City of Piney Point Village, Texas  HR  QUAN. TOTAL QUAN. TOTAL TOTAL TOTAL PERIOD PERIOD PERIOD PERIOD TODATE TODATE  ITEM NO. GENERALITEMS  ITEMI DESCRIPTION  UNIT QUAN. UNIT TOTAL THIS THIS PREVIOUS PREVIOUS QUAN. AMOUNT LS. 1 $ 3,500.00 $3,500.00 0.50 $1,750.00 0.00 $0.00 0.50 LS. 1 $ 1,500.00 $1,500.00 0.50 $750.00 0.00 $0.00 0.50  PRICE  Traffic Control, complete inp place, thes sum of: 2 SWP3 Plan, completei in place, thes sum of: Asphalt point repair, Type DI HMAC overlay, including tack coat, 2" Type D HMAC Overlay, andl Type AI HMAC Black Base Course placedi inr maximum of 3 4" lifts, complete inp place, the sum of: 11301 WILLIAMSBURG ITEMS  $1,750.00 $750.00 $0.00 $2,500.00 $875.00 $300.00 $0.00 $5,000.00 $1.00 $4,760.00 $300.00 $600.00 $3,500.00 $45.00 $750.00 $0.00 $16,131.00 $1,400.00  S.Y. 12 $ 260.00 $3,120.00 0.00  $0.00 0.00 $0.00 0.00  General Items Total  $8,120.00  $2,500.00  $0.00  Remove and dispose ofe existings storm sewer, complete inp place, thes sumof: L.F. 35 $ 25.00 $875.00 35.00 $875.00 0.00 $0.00 35.00  5 Remove culvert wingwall, complete inp place, the sumo of:  EA. 1 $ 300.00 $300.00 1.00 $300.00 0.00 $0.00 1.00  6 Remove, salvage, and reinstall post mailbox, complete inj place, thes sum of: EA. 1 $ 500.00 $500.00 0.00  $0.00 0.00 $0.00 0.00  Remove andr replace 6" thick reinforced concrete driveway, including proof Trench safetyf for alls storm sewers greater than 5 deep, completei inj place, the 24" HDPE storm sewer including! bedding and backfill, complete in place, the  rolling, level ups sand, and full depth saw cut, complete inj place, the sum of: S.Y. 25 $ 200.00 $5,000.00 25.00 $5,000.00 0.00 $0.00 25.00  8 sum of: 9 sum of:  EA. 1 $ 1.00  $1.00 1.00  $1.00 0.00 $0.00 1.00  L.F. 45 $ 140.00 $6,300.00 34.00 $4,760.00 0.00 $0.00 34.00  10 12"F PVC for yard drain connections, all depths, completei in place, thes sum of: L.F. 25 $ 60.00 $1,500.00 5.00 $300.00 0.00 $0.00 5.00 11 Proposed connection to existingy yard drain, completei inp place, the sum of: EA. 4 $ 300.00 $1,200.00 2.00 $600.00 0.00 $0.00 2.00  Proposed Type Al Inlet, including bedding and! backfill, complete inj place, the Trench safetyf for alls storm sewers greater than 5 deep, complete inj place, the 14 Remove StoneworkRetainingl Wall, completei in place, thes sum of: 15 Clearance prune, complete inp place, the sum of: 11302 WILLIAMSBURG ITEMS 16 sum of:  12 sum of: 13 sum of:  EA. 1 $ 3,500.00 $3,500.00 1.00 $3,500.00 0.00 $0.00 1.00 L.F. 45 $ 1.00 $45.00 45.00 $45.00 0.00 $0.00 45.00 L.F. 15 $ 50.00 $750.00 15.00 $750.00 0.00 $0.00 15.00  EA. 1 $ 500.00 $500.00 0.00  $0.00 0.00 $0.00 0.00  11301 Williamsburg Items Total: L.F. 10  $20,471.00  $16,131.00  $0.00  24" HDPE storm sewer including! bedding and backfill, completei in place, the  $140.00 $1,400.00 10.00 $1,400.00 0.00 $0.00 10.00  ADM1  HDRI Engineering, Inc. PROJECT NUMBER 1036166  Page 1of2    PPVWillamsburg! Drainage Improvements  City of Piney Point Village, Texas  HR  QUAN. TOTAL QUAN. TOTAL TOTAL TOTAL PERIOD PERIOD PERIOD PERIOD TODATE TODATE  ITEM NO. 17 sum of:  ITEMI DESCRIPTION  UNIT QUAN. UNIT TOTAL THIS THIS PREVIOUS PREVIOUS QUAN. AMOUNT  PRICE  18" RCP storm sewer including bedding and! backfill, complete inp place, the  L.F. 10  $115.00 $1,150.00 10.00 $1,150.00 0.00 $0.00 10.00  $1,150.00 $300.00 $300.00 $3,500.00 $3,000.00 $10.00 $9,660.00 $550.00 $400.00 $3,014.75 $1,000.00 $4,200.00 $700.00 $1,000.00 $3,500.00 $0.00 $32.00 $14,396.75 $1,250.00 $0.00 $8,222.75 $1,000.00 $21,280.00 $440.00 $400.00 $3,500.00 $0.00 $160.00 $2,000.00 ADM20  18 8"F PVC for yard drain connections, all depths, complete inp place, thes sum of: L.F. 20 $ 25.00 $500.00 12.00 $300.00 0.00 $0.00 12.00 19 Proposed connection to existing yard drain, complete inp place, the sum of: EA. 2 $ 300.00 $600.00 1.00 $300.00 0.00 $0.00 1.00  Proposed Type AI Inlet, including bedding and backfill, complete inj place, the Connect proposed storm sewer to existing strom culvert with concrete collar, Trench safety for alls storm: greater than 5 deep, complete inj place, the  20 sum of: 21 complete inplace, the sum of: 22 sum of: 11303 WILLIAMSBURG ITEMS  EA. 1 $ 3,500.00 $3,500.00 1.00 $3,500.00 0.00 $0.00 1.00 EA. 1 $ 3,000.00 $3,000.00 1.00 $3,000.00 0.00 $0.00 1.00 L.F. 10 $ 1.00 $10.00 10.00 $10.00 0.00 $0.00 10.00  11302 Williamburg Items Total:  $10,160.00  $9,660.00  $0.00  23 Remove ando dispose of existing storm sewer, complete inp place, thes sum of: L.F. 22 $ 25.00 $550.00 22.00 $550.00 0.00 $0.00 22.00 24 Remove, salvage, and reinstall post mailbox, complete inp place, thes sum of: EA. 1 $ 400.00 $400.00 1.00 $400.00 0.00 $0.00 1.00 25 rlling, level ups sand, andf full depth saw cut, complete in place, thes sumof: S.Y. 28 $ 155.00 $4,340.00 19.45 $3,014.75 0.00 $0.00 19.45  Remove andr replace 6"t thick reinforced concrete driveway, including proof 26 Temporary driveways, completei inp place, thes sum of: 24" HDPE storm sewer including! bedding and backfill, completei in place, the  EA. 1 $ 1,000.00 $1,000.00 1.00 $1,000.00 0.00 $0.00 1.00 L.F. 30 $ 140.00 $4,200.00 30.00 $4,200.00 0.00 $0.00 30.00  27 sum of:  28 12" PVC fory yard drain connections, all depths, completei in place, thes sum of: LF. 25 $ 35.00 $875.00 20.00 $700.00 0.00 $0.00 20.00 29 Proposed connection to existing yard drain, complete inp place, the sum of: EA. 2 $ 500.00 $1,000.00 2.00 $1,000.00 0.00 $0.00 2.00  Proposed Type Al Inlet,i including beddinga and! backfill, complete inj place, the 31 Remove tree 12"-29. 99", complete inp place, the sum of: Trench safetyf for alls storm sewers greater than 5 deep, complete inp place, the  30 sum of:of: 32 sum of: 11311 WILLIAMBURGI ITEMS  EA. 1 $ 3,500.00 $3,500.00 1.00 $3,500.00 0.00 $0.00 1.00  EA 1 $ 2,000.00 $2,000.00 0.00  $0.00 0.00 $0.00 0.00  L.F. 30 11303 Williamburg Items Total:  $1.00 $30.00 32.00 $32.00 0.00 $0.00 32.00  $17,895.00  $14,396.75  $0.00  33 Remove and dispose of existing storm sewer, completei in place, thes sumo of L.F. 50 $ 25.00 $1,250.00 50.00 $1,250.00 0.00 $0.00 50.00  34 Remove, salvage andr reinstall brick mailbox, completei inp place, thes sum of: EA. 1 $ 1,200.00 $1,200.00 0.00  $0.00 0.00 $0.00 0.00  Remove andr replace 6"1 thick reinforced concrete driveway, including proof 36 Temporary driveways, completei inp place, thes sumo of: 24" HDPE storm seweri including bedding and backfill, complete in place, the Proposed Type Al Inlet, including beddinga and! backfill, complete inj place, the Proposed Type Al Inlet, including bedding and backfill, complete inj place, the Trench safetyf for alls storm sewers greater than 5 deep, complete inj place, the 43 Remove tree 12"-29. 99", complete inp place, the sum of HDRI Engineering, Inc. PROJECT NUMBER 1036166  35 rolling, select filll level up, and full depth saw cut, complete inp place, thes sum of: S.Y. 65 $ 155.00 $10,075.00 53.05 $8,222.75 0.00 $0.00 53.05  EA. 2 $ 1,000.00 $2,000.00 1.00 $1,000.00 0.00 $0.00 1.00 L.F. 160 $ 140.00 $22,400.00 152.00 $21,280.00 0.00 $0.00 152.00 EA. 1 $ 3,500.00 $3,500.00 1.00 $3,500.00 0.00 $0.00 1.00  37 sum of: 40 sum of: 41 sum of: 42 sum of:  38 8" PVC for yard drain connections, all depths, complete inj place, thes sum of: L.F. 5 $ 55.00 $275.00 8.00 $440.00 0.00 $0.00 8.00 39 Proposed connection toe existing yard drain, complete inp place, the sum of: EA. 1 $ 400.00 $400.00 1.00 $400.00 0.00 $0.00 1.00  EA 1 $ 3,500.00 $3,500.00 0.00  $0.00 0.00 $0.00 0.00  L.F. 160 $ 1.00 $160.00 160.00 $160.00 0.00 $0.00 160.00 EA 2 $ 2,000.00 $4,000.00 1.00 $2,000.00 0.00 $0.00 1.00  Page 2of2    PPVWillamsburg! Drainage Improvements  City of Piney Point Village, Texas  HR  QUAN. TOTAL QUAN. TOTAL TOTAL TOTAL PERIOD PERIOD PERIOD PERIOD TODATE TODATE  ITEM NO.  ITEMI  UNIT QUAN. UNIT TOTAL THIS THIS PREVIOUS PREVIOUS QUAN. AMOUNT  PRICE  44 Plant Caliper Size 3,6 65-gallon Loblolly Pine, complete inj place, the sumo of: EA 4 $ 1,000.00 $4,000.00 0.00  $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00  $0.00 $0.00 $0.00 $200.00 $38,452.75 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,200.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,200.00  45 Clearance prune, completei inp place, the sum of: 46 Root pruning trench, complete inPLACE, the sum of: 47 Tree protection fence, complete inj place, the sum of: 11411 WENDOVERI ITEMS  EA 2 $ 500.00 $1,000.00 0.00 L.F. 30 $ 50.00 $1,500.00 0.00  L.F. 20 $ 10.00 $200.00 20.00 $200.00 0.00 $0.00 20.00  11311 Williamsburg Items Total:  $55,460.00  $38,452.75  $0.00  48 Remove and dispose of existing storm sewer, complete inp place, thes sum of: L.F. 65 $ 25.00 $1,625.00 0.00 49 rolling, level ups sand, andf full depth saw cut, complete in place, the sum of: S.Y. 25 $ 155.00 $3,875.00 0.00  Remove andr replace 6" thick reinforced concrete driveway, including proof Remove andr replace 4"1 thick reinforced concrete walkway, complete inp place, 51 Temporary driveways, completei inp place, thes sum of: 24" HDPE storm sewer including bedding and backfill, complete inp place, the Proposed Type Al Inlet, including bedding and backfill, complete inj place, the Proposed Type El Inlet, including bedding and! backfill, complete inj place, the Remove existing Type Ei inlet top and replace with Type Ai inlett top, complete 58 Tie-in proposed storm sewer into existingi inlet, complete inj place, the sum of: EA Trench safetyf for alls storm sewers greater than 5' deep, completei inj place, the 60 Remove tree 29.99" or greater, complete in place, thes sum of: 61 Clearance prune, completei inp place, thes sum of: 62 Root pruningt trench, complete inp place, thes sum of: 63 Tree protection fence, complete inp place, thes sumo of: SUPPLE EMENTAL ITEMS  50 the sum of: 52 sum of: 55 sum of: sum of: 57 inp place, thes sum of: 59 sum of:  S.F. 160 $ 11.00 $1,760.00 0.00 EA. 1 $ 1,250.00 $1,250.00 0.00 L.F. 225 $ 140.00 $31,500.00 0.00 EA 2 $ 3,500.00 $7,000.00 0.00 EA 1 $ 7,500.00 $7,500.00 0.00 EA 1 $1 1,000.00 $1,000.00 0.00 L.F. 225 $ 1.00 $225.00 0.00 EA. 1 $ 2,000.00 $2,000.00 0.00 EA 5 $ 500.00 $2,500.00 0.00 L.F. 80 $ 25.00 $2,000.00 0.00 L.F. 110 $ 5.00 $550.00 0.00  53 8"F PVC for yard drain connections, all depths, completei inp place, thes sum of: L.F. 10 $ 50.00 $500.00 0.00 54 Proposed connection to existing yard drain, complete inp place, the sum of: EA. 2 $ 400.00 $800.00 0.00  $ 2,200.00 $2,200.00 1.00 $2,200.00 0.00 $0.00 1.00  11411 Wendover Items Total:  $66,285.00  $2,200.00  $0.00  Asphalt point repair, Type DHMAC overlay, including tack coat, 2" Type D HMAC Overlay, and Type Al HMACE Black Base Course plaçedi inn maximum of 64 4" lifts, complete inp place, thes sum of Adjusti inlet tope elevation tor match proposed grading, complete in place, the 65 sum of: 66 Cement Stabilized Sand, completei inp place, thes sum of: 67 Install long side water service, complete inp place, the sum of: 68 Install long side sewer service, complete inp place, thes sumof: 69 Install short sidey water service, complete in place, thes sumo of: 70 Install short sides sewers service, complete inp place, the sum of 72 Extra Bank sand, complete inp place, thes sum of: Extra 1.55 sack of cement per cubIc yard addedt tot the 6" concrete driveways 73 (total of7.0 sack/cubicy yard), complete inp place, the sum of: Installation and removal of temporary plastic fencingv withs supporting T-bar posts along approximatel ROW of Williamsburg! Drive, per' "ROW PROTECTION FENCINGI DETAIL" on sheet 17, complete in place, the sum Installation andr removal of temporary plastic fencing withs supporting T-bar posts along approximate ROW of Williamsburg Drive, per" "ROW PROTECTIONI FENCINGI DETAIL" on sheet 17, completei inp place, the sum  S.Y. 50 $ 50.00 $2,500.00 0.00 EA. 3 $ 10.00 $30.00 0.00 C.Y. 20 $ 10.00 $200.00 0.00 EA. 4 $ 10.00 $40.00 0.00 EA 1 $ 10.00 $10.00 0.00 EA 1 $ 10.00 $10.00 0.00 EA. 3 $ 10.00 $30.00 0.00 C.Y. 20 $ 10.00 $200.00 0.00 S.Y. 60 $ 10.00 $600.00 0.00  $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00  $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ADM21  71 Installation andr removal of piezometers, completei in place, the sum of: EA. 2 $ 5.00 $10.00 0.00 74 8" PVC for yard drain connections, all depths, complete inp place, thes sum of: L.F. 50 $ 5.00 $250.00 0.00  75 of: 76 of:  L.F. 1,240 $ 5.00 $6,200.00 0.00 L.F. 1305 $ 5.00 $6,525.00 0.00  HDRI Engineering, Inc. PROJECT NUMBER 1036166  Page 3of2    PPVWillamsburg! Drainage Improvements  City of Piney Point Village, Texas  HR  QUAN. TOTAL QUAN. TOTAL TOTAL TOTAL PERIOD PERIOD PERIOD PERIOD TODATE TODATE $0.00 0.00 $0.00 0.00 $0.00 0.00 $0.00 0.00  ITEM NO.  ITEMI  UNIT QUAN. UNIT TOTAL THIS THIS PREVIOUS PREVIOUS QUAN. AMOUNT  PRICE  77 Well pointingf for storm sewers, complete in place, thes sum of:  L.F. 50 $ 1.00 $50.00 0.00  $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,735.35 $4,735.35 $2,500.00 $16,131.00 $9,660.00 $14,396.75 $38,452.75 $2,200.00 $0.00 $0.00 $4,735.35 $88,075.85 $8,807.59 $0.00 $79,268.27  78 Wet condition bedding for storm sewers, completei inj place, thes sum of: L.F. 50 $ 1.00 $50.00 0.00  Supplemental Items Total:  $16,705.00  $0.00  $0.00  ALTERNATE ITEMS 24" PVC SDR: 26s storm sewer, by auger construction, at1 11411 Wendover Lane between proposedi inleta at Sta. 10+16 and proposedi inlet at Sta. 11+00, 79 complete inp place, the sum of: CHANGE ORDERNO.1 Co1-1 Bid Item No. 34- Remove, salvage, and reinstall brick mailbox, completei in place, thes sum of: CO1-2 Bid Item No. 44- Plan Caliper Size 3, 65-gallon! Loblolly Pine, complete in place, thes sum of: Convert Type AI Inlets at Sta. 6+24 ande 6+99t to confict boxi including SCH40 Co1-3 PVC casing and sanitarys sewer service pipe and grout fill invertf for positive flow, complete inp place, thes sum of:  L.F. 85 $ 180.00 $15,300.00 0.00 EA. -1 $ 1,200.00 -$1,200.00 0 EA. -4 $ 1,000.00 -$4,000.00 0  $0.00 0.00 $0.00 0.00  Alternate Items Total:  $15,300.00  $0.00 $0.00 $0.00 $4,735.35 $4,735.35  $0.00 0 $0.00 0.00 0 $0.00 0.00 0 $0.00 1.00 GENERAL ITEMS TOI DATE 11301 WILLIAMSBURG ITEMS TOI DATE 11302 WILLIAMSBURG ITEMS TO DATE 11303 WILLIAMSBURGI ITEMS TODATE 11311 WILLIAMBURG ITEMS TOI DATE 11411 WENDOVER ITEMS TO DATE SUPPLI EMENTAL ITEMS TO DATE ALTERNATE ITEMS TO DATE CHANGE ORDERI NO. 1ITEMS TOI DATE TOTAL INSTALLATIONS TOI DATE: 10% RETAINAGE TOD DATE: LESS PREVIOUS PAY ESTIMATES: TOTAL AMOUNT DUE PAY ESTIMATE NO. .1  L.S. Change Order No. 1 Items Total:  $ 4,735.35 $4,735.35  -$464.65  ADM2  HDRI Engineering, Inc. PROJECT NUMBER 1036166  Page 4of2    APPLICATION AND CERTIFICATION FOR PAYMENT  AIADOCUMENT G702 PROJECT Williamsburg Drainage Improvements Project  PAGE OF Distributionto XJOWNER XJARCHITECT XJENGINEER CONTRACTOR  TO Owner FROMCONTRACTOR CONTRACTFOR  HDR City of Piney' Point 4828 Loop Central Drive OnPar Civil: Services. LLC 1220Blalock Road Suite 300 Hou. Tx77055 Outfall Reconstruction  APPLICATIONNO APPLICATIONDATE 4/24/24 PERIODFROM PERIODTO PROJECTNO HDRJObNo. 10361166 CONTRACI DATE March25. 2024  3/25/24 4/24/24  ARCHITECT Engineer HDR  CONTRACTORS APPLICATION FOR PAYMENT Application IS made for payment. as shown below. inconnection witht the Contract Continuation: Sheet AIAI Document G703 isattached ORIGINAL CONTRACT SUM Net Change by Change Orders CONTRACT SUM1 TO DATE (LINE1+2) TOTAL COMPLETED &S STORED TO DATE (Column G on G703) RETAINAGE: 100 ofCompleted Work (Column D-E on G703) 0% ofStored Materal (CoumnFonG703) Total Reta.nage (Lines 5a- 5bor Total inColum lorG703 TOTAL EARNED LESS RETAINAGE (Line 4Less1 Line5T Totail LESS PREVIOUS CERTIFICATES FOR PAYMENT (Line 6from Prior Certficatel CURRENT PAYMENT DUE BALANCE TOF FINISH, INCLUDING RETAINAGE (Line 3Less Line 6) CHANGE ORDER SUMMARY Total channes approved mnprovous mosbVOane Tota aptrovedinsMort NETCHANGESBy Change Order  Ine undersigned contractor certities that to tne best ort tne Contractors knowleage, intormation: and belief the Work covered by the Applicationf for Payment hast been completed in accordance with the Contract Documents. thata all amounts have been paid! by! the Contractor for Work forv which previous Certificates for Payment were issued and; payments received from the Owner, and that current payment  214.70300 shown herein IS now due (46465) 214:23835 88.07585 CONTRACTOR  OnPar Civil Services. LLC  8.80759 000 880759  By Eddie GE Breedlove ProjectM Manager Statedt Texas Countyofy Subscroed ME goefore me Notary Public 79:2683/ My se  Date  4/25/24  ILIANA: SANCHEZ MY COMMISSIONEPRES 05/26/2026 NOTARY ID: 12885693-2  ARCHITECT'S CERTIFICATE FOR PAYMENT 79.268.27 Mairvenzewn the Contract Documents, based on on-site observations andt the data comprising the 1Eon mer Archtect certihes tot the Owner that tot the best of the Architect's knowledge, on andt besef the Work has progressed. as indicated. the quality of the Work isina accordance eontract Documents, andthe Contractor IS entitled to payment oft the AMOUNT CERTIFIED  13497003 ADDITIONS DEDUS  AMOUNT CERTIFIED.  ATh explanation famount certified differs from the amount appled Intiala all figures ont this Acolcahona andonthe Continuation: Sheet thata are changed to conform with the amount certified)  5000 $000  5000 ARCHITECT $000 5000 By  TOTALS  Date  This Certificate IS not negotiable The AMOUNT CERTIFIEDIS payable onlytot the Contractor named herein Issuance. payment and acceptancer of payment are without prejudice toa any rights of the Owner  orContractor under this Contract  ADM23    CONTINUATION SHEET AIA Document G702, APPLICATIONANDCERIFICATEFORI PAYMENT, containing Contractor's signed Certification is attached Int tabulations below, amounts are stated tot the nearest dollar, Use Column 1on Contracts where variable retainage forl line items may apply  AIA DOCUMENT G703 PROJECT: Wiliamsburg Drainage  Application No: Period Application To: Date: 04/10/24 Project No: D E WORK COMPLETED FROME PREVIOUS THIS VALUE APPLICATIONS PERIOD STORED  Job 04/10/24 10361166 No. F  A ITEM NO. BASE BID  B DESCRIPTION OF WORK 0.00 General Bid Items  C Quanity Cost SCHEDULED Per Unit  G PRESENTLY MATERIALS TOTAL COMPLETED AND STORED TO DATE $ $ 1,750.00 750.00 $  1 Traffic Control, Complete In Place 2 SWP3, Complete In Place  1.00 $3,500.00 $ 3,500.00 $ 1.00 $1,500.00 $ 1,500.00 $ 12.00 $260.00 $ 3,120.00  $ 1,750.00 $ 750.00  Asphalt Point Rewpair, Type D HMAC Overlay 3 including tack coat, 2" Type D HMAC Overlay, and Type A HMAC Black Base Course placed in maximum of 4" lifts, Complete in Place 4 Remove and Dispose of Existing Storm Swr 5 Remove Culvert Wing Wall 6 Remove, Salvage and Reinstall post mailbox, Complete in Place Remove and Replace 6" Reinforced Concrete full depth sawcut, complete in place. 8 Trench Safety for all storms great than 5 deep 9 24" HDPE Storm Swr including bedding and backfill, complete in place 10 12" PVC for yard drain connections, complete in place 11 Proposed connection to existing yard drain, complete in place, inc. 12 Proposed Type A Inlet, including bedding and backfill, complete in place 13 Trench Safety for all storm sewers greater than 5' deep, complete in place 14 Remove Stonework/Retaining Wall, Complete in place, the sum of 15 Clearance Prune, Complete in place 16 24" HDPE Storm Swr including bedding and backfill, complete in place 17 18" RCP Storm Swr including bedding and backfill, complete in place, the sum of  11301 Williamsburg Bid Items  35.00 $25.00 $ 875.00 $ 1.00 $300.00 $ 300.00 $ 1.00 $500.00 $ 500.00 $  $ 875.00 $ 300.00 $ $ 5,000.00 $ 1.00 $ 4,760.00 $ 300.00 $ 600.00 $ 3,500.00 $ 45.00 $ 750.00 $  $ $ $ $ $ $ S $ $ $ $ $ $ $  875.00 300.00  7 Driveway, including proof rolling, level up sand and 25.00 $200.00 $ 5,000.00 $  5,000.00 1.00 4,760.00 300.00 600.00 3,500.00 45.00 750.00  1.00 $1.00 $ 45.00 $140.00 $ 6,300.00 $ 25.00 $60.00 $ 1,500.00 $ 4.00 $300.00 $ 1,200.00 $ 1.00 $3,500.00 $ 3,500.00 $ 45.00 $1.00 $ 45.00 $ $50.00 $ 750.00 $ 1.00 $500.00 $ 500.00 $ 16.00 $140.00 $ 2,240.00 $ 10.00 $115.00 $ 1,150.00 $  1.00 $  15.00  11302 Williamsburg Bid Items  $ 1,400.00 $ 1,150.00  1,400.00 1,150.00 ADM24    18 8" PVC for yard drain connections, all depths, complete in place 19 Proposed connection to existing yard drain, complete in place, inc. 20 Proposed Type A Inlet, including bedding and backfill, complete in place 21 Connect proposed storm sewer to existing storm cilvert with concrete collar, complete in place 22 Trench Safety for all storm sewers greater than 5' deep, complete in place 23 Remove and dispose of existing storm swr, complete in place 24 Remove, Salvage, and reinstall post mailbox, complete in place Remove and Replace 6" Reinforced Concrete full depth sawcut, complete in place. 26 Temporary driveways, complete in place 27 24" HDPE Storm Swr including bedding and backfill, complete in place 28 12" PVC for yard drain connections, complete in place 29 Remove and dispose of existing storm swr, complete in place 30 Proposed Type Al Inlet, including bedding and backfill, complete in place 31 Remove tree 12"-29.99, complete in place 32 Trench Safety for all storm sewers greater than 5' deep, complete in place 33 Remove and dispose of existing storm sewer, complete in place 34 Remove, salvage, and reinstall brick mailbox, complete in place Remove and Replace 6" Reinforced Concrete full depth sawcut, complete in place. 36 Temporary driveways, complete in place 37 24" HDPE Storm Swr including bedding and backfill, 160.00 complete in place  20.00 $25.00s 500.00 $ 2.00 $300.00 $ 600.00 $ 1.00 $3,500.00 $ 3,500.00 $ 1.00 $3,000.00 $ 3,000.00 $ 10.00 $1.00 $ 10.00 $ 22.00 $25.00 $ 550.00 $ 1.00 $400.00 $ 400.00 $  $ 300.00 $ 300.00 $ 3,500.00 $ 3,000.00 $ 10.00 $ 550.00 $ 400.00 $ $ 3,014.75 $ 1,000.00 $ 4,200.00 $ 700.00 $ $ 1,000.00 $ $ 3,500.00 $ 32.00  $ 300.00 $ 300.00 $ 3,500.00 $ 3,000.00 $ 10.00 $ 550.00 $ 400.00 S 3,014.75 S 1,000.00 $ 4,200.00 $ 700.00 $ 1,000.00 $ 3,500.00 $ $ 32.00 $ 1,250.00 $ $ $ 8,222.75 $ 1,000.00 $ 21,280.00 ADM25  11303 Williamsburg Bid Items  25 Driveway, including proof rolling, level up sand and 28.00 $155.00 $ 4,340.00 $  1.00 $1,000.00 $ 1,000.00 $ 30.00 $140.00 $ 4,200.00 $ 25.00 $35.00 $ 875.00 $ 2.00 $25.00 $ 1.00 $500.00 $ 500.00 $ 1.00 $2,000.00 $ 2,000.00 32.00 $1.00 $  50.00 $  32.00 $  11311 Williamsburg Bid Items  50.00 $25.00 $ 1,250.00 $ 1.00 $ $1,200.00 1,200.00  $ 1,250.00  35 Driveway, including proof rolling, level up sand and 65.00 $155.00 $ 10,075.00 $  $ 8,222.75 $ 1,000.00 $ 21,280.00  1.00 $1,000.00 $ 1,000.00 $ $140.00 $ 22,400.00 $    38 8" PVC for yard drain connections, complete in place 39 Proposed connection to existing yard drain, complete in place, inc. 40 Proposed Type A Inlet, including bedding and: backfill, complete in place 41 Proposed Type Al Inlet, including bedding and backfill, complete in place 42 Trench Safety for all storm sewers greater than 5' deep, complete in place 43 Remove tree 12"-29.99, complete in place 44 Plant Caliper 3, 65-Gallon Loblolly Pine, complete in 45 Clearance Prune, Complete in place 46 Root Pruning trench, complete 47 Tree porotection fence, complete in place 48 Remove and dispose of existing storm sewer, complete in place Remove and Replace 6" Reinforced Concrete full depth sawcut, complete inj place. 50 Remove and Replace 4" thick reinforced concrete walkway, complete in place 51 Temporary driveways, complete in place 52 24" HDPE Storm Swr including bedding and backfill, complete in place 53 8" PVC for yard drain connections, all depths, complete in place 54 Proposed connection to existing yard drain, complete in place, inc. 55 Proposed Type Al Inlet, including bedding and backfill, complete in place 56 Prosed Type E Inlet, including bedding and backfill, complete in place 57 Remove existing Type E inlet top and replace Type A inlet top, complete in place 58 Tie-In proposed storm sewer into existing inlet, complete 59 Trench Safety for all storm sewers greater than 5' deep, complete in place 60 Remove tree 12"-29.99, complete in place  38.00 $55.00 $ 2,090.00 $ 1.00 $400.00 $ 400.00 $ 1.00 $3,500.00 $ 3,500.00 $ 1.00 $3,500.00 $ 3,500.00 $ 160.00 $1.00 $ 160.00 $ 2.00 $2,000.00 $ 4,000.00 4.00 $1,000.00 $ 4,000.00 2.00 $500.00 $ 1,000.00 $ 30.00 $50.00 $ 1,500.00 $ 20.00 $10.00 $ 200.00 $ 65.00 $25.00 $ 1,625.00  $ 440.00 $ $ 400.00 $ $ 3,500.00 $ $ 160.00 $ 2,000.00 $ $ $ $  $ $ $ $ $ 160.00 $ 2,000.00 $ $ $ $ $ $ 200.00 $ $ $ $ $ $ $ $ $ $  440.00 400.00 3,500.00  place  200.00  114111 Wendover Bid Items  49 Driveway, including proof rolling, level up sand and 25.00 $155.00 $ 3,875.00  160.00 $11.00 $ 1,760.00 1.00 $1,250.00 $ 1,250.00 225.00 $140.00 $ 31,500.00 $ 10.00 $50.00 $ 500.00 $ 2.00 $400.00 $ 800.00 2.00 $3,500.00 $ 7,000.00 1.00 $7,500.00 $ 7,500.00 1.00 $1,000.00 $ 1,000.00 4.00 $2,200.00 $ 8,800.00 $ 225.00 $1.00 $ 225.00 $ 1.00 $2,000.00 $ 2,000.00 $  $ $ $ $ $ $ $ s  $ 2,200.00 $  2,200.00  ADM261    61 Clearance Prune, Complete in place 62 Root pruning trench, complete 63 Tree Protection fence, complete in place Asphalt Point Rewpair, Type D HMAC Overlay including tack coat, 2" Type D HMAC Overlay, and 64 Type Al HMAC Black Base Course placed in maximum of 4" lifts, Complete in Place Adjust inlet top elevation to match proposed grading, complete in place 66 Cement Stabilized Sand, Complete in place 67 Install long side water service, complete in place 68 Install long side sewer service, complete in place 69 Install short side service, complete in place 70 Install short side service, complete in place Installation and removal of piezometers, complete in 72 Extra Bank Sand, complete in place Extra 1.5 sack of cement per cubic yard added to the 6" concrete driveways (total of 7.0 sack/CY) 8" PVC for yard drain connections, all depths, complete in place Installation and Removal of temporary plastic fencing with supporting T-Bar posts along PROTECTION FENCING DETAIL on Sheet 17, Installation and Removal of temporary plastic fencing with supporting T-Bar posts along PROTECTION FENCING DETAIL on Sheet 17, 77 Well Pointing for storm sewers, complete in place Wet Conditions bedding for storm sewer, complete 24" PVC SDR: 26 storm sewer, by auger construction, at 11411 Wednover Lane between Sta, 11+00, complete in place  5.00] $500.00 $ 2,500.00 $ 80.00 $25.00 $ 2,000.00 $ 110.00 $5.00 $ 550.00 $  $ $ $ $ $ $  Supplemental Items  50.00 $50.00 $ 2,500.00 3.00 $10.00 $ 30.00 20.00 $10.00 $ 200.00 4.00 $10.00 $ 40.00 1.00 $10.00 $ 1.00 $10.00 $ 3.00 $10.00 $ 2.00 $5.00 $ 20.00 $10.00s 200.00 60.00 $10.00 $ 600.00 50.00 $5.00 $ 250.00 $  $ $ $ $ $ $ $ $ $ $ S $ $ $  65  10.00 $ 10.00 $ 30.00 10.00  71 place 73 74  75 appoximate ROW of Williamsburg Drive, per ROW 1,240.00 $5.00s 6,200.00 $  $  complete in place  76 appoximate ROW of Williamsburg Drive, per ROW 1,305.00 $5.00 $ 6,525.00 $  $ $ $ $ $  complete in place 78 inj place  50.00 $1.00 $ 50.00 $ 50.00 $1.00 $ 50.00 $  ALTRENATE BID ITEMS  79 proposed inlet at Sta. 10+16 and proposed inlet at 85.00 $180.00 $ 15,300.00  $ $ $  $0.00 $  $  ADM27    $ 214,703.00 $  $ 83,340.50 $ $ 4,735.35 $ $ $ $ 4,735.35 $ $ 88,075.85 $  $ 83,340.50 $ 4,735.35 $ S $ $ $ $ 88,075.85 4,735.35  Change Orders  Sanitary Swr Casing (2 EA)  1.00 4735.35 $ 4,735.35 -1.00 1200.00 $ (1,200.00) $ -4.00 1000.00 $ (4,000.00)! $  CO1-1 DIU IEIII INU J4- nEuvE, saivaye, anuieusian C01-2   $  Sub Total Change Orders  $ (464.65) $ $214,238.35 $  GRAND TOTAL  Change Orders Pending  1 2 3 4 5  $  Total Change Orders Pending  ADM28    5R  May 17,2024 Mr. Bobby Pennington City ofPiney Point Village 7676 Woodway, Suite 300 Houston, Texas 77063  Re: Request for Payment-S. Country Squire Storm Sewer Point Repair & CCTV  City of] Piney Point Village HDR. Job No. 10391487  Dear Mr. Pennington:  Please find the attached invoices for payment for the above referenced project from T Construction, LLC. We have reviewed the invoice numbered 2024-006-02 and recommend  payment in the amount of $28,200.00.  Sincerely,  HDR Engineering, Inc. Em Joseph Moore, P.E., CFM City Engineer Enclosures  hdrinc.com  4828 Loop Central Drive, Suite 800, Houston, TX77081-2220 T(713) 622-9264F F7 713.622.9265 Texas Registered Engineering Firm F-754  ADM29    TConstruction, LLC Houston, TX 77015  Invoice Invoice # 2024-006-02  Date 5/8/2024  Billl To CITY OF PINEY POINT-HDR 4828 LOOP CENTRALI DRIVESUITE 800 HOUSTON, TX 77081  P.O.No.  Terms Due on receipt  Project 2024-006 S. COUNTRY S...  Quantity  Description  U/M EA. LF LS  Rate 25.00 8,000.00 150.00 3,200.00  Amount 15,500.00 8,000.00 1,500.00 3,200.00  620 Clean and" Televise 24-inch storm sewer linci including removal LF and disposal ofc debris. Storm Sewer Pointl Repair for Obstruction Removal by Excavtion as directed by! Engineer. 10 Extra Lenght of Storm Sewer Point Repair Concrete Driveway Replacement  Thank you for your business. Keep us inj mind for future construction needs.  Total  $28,200.00  ADM30    Check Refund Request (Temporary Certificate of Occupancy)  Date Request: 05/21/2024 Original Check Date: 02/20/2024 Permit #: Incode; P#1 19156 Builder Contact Name and Address: Schacht MCCollum Custom: Homes  Check Request Amount: $25,000.00 02/21/2024 Applicant Name: Resident: Chris & KariSezonov Original Resident Address:  Trans Code: Incode  Original Check Processed Date: Property Address:  11311 Piney Point Circle (New Single Family) Contact Phone Number:  *Notes:  The resident paid the deposit for the temporary certificate of occupancy. The builder's deadline was April 8",2024Final: as Built Topo was approved byh HDR Engineering on  Builder Phone & E-Mail; Schacht MCCollum Custom  Resident Name  Original Permit Number: P# 19156  Homes  Original Receipt Transaction Receipt: #00026941 Trans: # 110.0000 Term: 998 Ref: Check Date: 02/21/2024 Time: 09:38 a.m.  Notes;  Make Check Payable: Clarity Glass Wholesalers  See the attached copy of all Chris Sezonov  supporting documents. Pending city council approval.  Check Number: Notes:  Approved By: Check Refund Amount $25,000.00 Temp Certificate of Occupancy Deposit  Requested by: Annette  Recommend approval,  Last Updated,02.07.2014  A  ADM31    eleoded ejes ojo4d  woeg uos  CITY OF PINEY POINT VILLAGE 713-782-0275 REC#: OPER: AA TERM: 998 REF#: 52358  00026941 2/21/2024 9:38 AM.  TRAN: 110.0000 GAS METER DEPOSIT TEMP C ref; 11311 Piney Point CLARITY GLASS WHOLESALES 25,000.00CR Gas Meter Deposit JÉNDERED: 25,000.00 CHECK: APPLIED: 25,000.00- CHANGE: Payments can be made onltne M.cipufpireypoint.cu  0.00  ADM:    City of Piney Point Village  7676 WOODWAY DR.SUITE 300 OUSTON,IA/7061-1523  TELEHONE (713)782-0271 FAX(713,782.0281  Thursday, February 22"d 2024 McCollum Custom Homes  RE: Temporary Certificate of Occupancy  Ref: 11311 Piney Point Circle, Texas 77024 (City of Piney Point Village)  The City of Piney Point Village is issuing a Temporary Certificate of Occupancy, authorizing your occupancy of 11311 Piney Point Circle before the completion oft the final City checklist. Your signature below: indicates that you have agreed to complete all City requirements within the next (45) days. Specifically, you agree that the $25,000 fiscal security posted to the city will serve asasecurity to the city that the following items willl be completed no later than the end oft the day, Mondav.April-.20/4  Drainage Final Final As Buill Topo:  Failure to comply with or complete any item onJ the City'so checklist for occupancy by the agreed upon such time, will result in the city revoking the Temporary Certificate of Occupâncy and levying a fine of $2,000 Bys signing below, you are acknowledging that you have requested and been given a Temporary Certificate ofOccupancy and failure to perform as agreed will result in the revocation of the Temporary Certifiçate of  per day, to be taken from the posted security.  Occupancy. Sincerely, RL6 EA Robert Pennington  City Administrator/City of Piney Point Village Agreed: (Builder) Schacht V. McCollum Agreed: (Resident) Chris Sezonov,  M  ADM33    h3 April11,2024 Mr, Karl Breckon BEC Engineers and Consultants Re: On-Going Services  As-Built Review of11311 Piney Point Circle - Second Submittal  Piney Point Village, Texas HDR Job No. 10391488  Dear Mr. Breckon,  We are in receipt of the As-Built Drainage Plan for the above referenced address, dated 4/3/2024. Based on the submitted elevations, as well as your review and statement that the plan conforms to the approved drainage plan, the City interposes no objection to the as- built drainage plan. Please note, this does not necessarily mean that the entire plans, including all supporting data and elevations, have been completely checked and verified.. However, the plan is signed, dated, and sealed by both a Professional Land Surveyor and aF Professional Engineer, both of which are registered to practice in the State of Texas, which therefore conveys their professional responsibility and accountability. Please contact Ms. Annette Arriaga with the City of Piney Point Village at 713-782-  nd. on Pipe 3/4" Sontrol jnument  0271 to obtain your approved As-Built plan.  Sincerely, HDR Engineering, Inc.  Aaron Croley, P.E., CFM Project Engineer  Cc: Annette Arriaga - City of Piney Point Village  I  4828 Loopo Central Drive; Suite 800 Houston, TX 77081-2220 T(713) 622-9264 F(713)622-9265 Texas ReglsteredEngheering FirmF-754  ADM34    City of Piney Point Village  7676 WOODWAY DR., SUITE 300 OUSTON,TA7061-1523  ELPONEA378202A FAX(713,782.0281  CITY OF PINEY POINT VILLAGE  Certificate of Occupancy  THIS FORM WASE PRINTEDON 5/15/2024 11311 PINEY POINT CIRCLE  This Certificate issued pursuant to the requirements oft the Standard Building Code certifying that at the time ofis issuance, this structure was in compliance with the various ordinances of the  Jurisdiction regulating building construction or use.  PROJECT#: 19156  OCCUPATION: TYPE: NEW SINGLE  FAMILY  PROPERTY OWNER: CHRIS & KARI SEZONOV  BUILDER/CONTRACTOR NAME: MCCOLLUM CUSTOM HOMES  PROJECT COMPLETION DATE: April11",2024 Subject to: Issuance of the generator permit and passing all required inspections..  (APPROVED! BY) Annette Arriaga  (DATE) 055my  City Building Official/Director of Planning, Development & Permits  ADM35    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington; City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on resolutions authorizing changes in  depository and investment account signatories for the city.  Agenda Item: 9  Financial institutions typically require all account holders to sign a signature card when opening a new depository account or making changes to the account. This is done to keep an updated record of the authorized signatures for that account. Certain transactions may require more than one signature based on Our recommendation is to maintain authorization for financial operations for the City Administrator and the Finance Director. We also suggest that two members of the council, including Herminghaus, who has been fulfilling this duty, and the newly elected: mayor bei included as the primary authorized signatories.  the account requirements specified on the signature card.  Recommendation:  Approve the following required items:  (1) Approve certain persons to be authorized to act as signatories on depository accounts at Amegy (2) Approve certain persons to be authorized to act as signatories on investment accounts at TexPool (3) Approve certain persons to be authorized to act as signatories on investment accounts at Texas  Bank (RES 05.2024-E). (RES 05.2024-F). Class (RES 05.2024-G).    RESOLUTION NO. 05.2024-E  A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE, TEXAS, APPROVING CERTAIN PERSONS TO BE AUTHORIZED TO ACT AS SIGNATORIES ON CITY ACCOUNTS AT  AMEGY BANK, THE CITY'S BANKING DEPOSITORY.  *  WHEREAS, the official depository for City funds is Amegy Bank; and  WHEREAS, pursuant to: its depository contract with Amegy Bank, the governing body of the City shall designate persons authorized to act as signatories for checks or other instruments that provide for withdrawals from the various accounts ofthe City at such bank; now therefore; BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PINEY POINT  VILLAGE, TEXAS:  Section 1. Mayor Aliza Dutt, Councilmember Michael Herminghaus, City Administrator Robert Pennington, and Finance Director Michelle Yi are hereby authorized to act as signatories on the various accounts ofthe City in accordance with the terms and conditions of Section 2. The City Secretary is hereby authorized and directed to cause a true and  the depository contract.  correct copy ofthis Resolution to be served upon Amegy Bank  PASSED, APPROVED, and RESOLVED this 28th day of May_, 2024.  Aliza Dutt Mayor  ATTEST  Robert Pennington City Administrator/City Secretary    RESOLUTION NO. 05.2024-F  A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE, TEXAS, APPROVING CERTAIN PERSONS TO BE AUTHORIZED TO ACT AS SIGNATORIES ON CITY ACCOUNTS AT TEXPOOL, A LOCAL GOVERNMENT INVESTMENT POOL.  *  *  WHEREAS, the City of Piney Point Village is a local government of the State of Texas and is empowered to delegate to aj public funds investment pool the authority to invest funds and  to act as custodian ofinvestments purchased with local investment funds; and  WHEREAST TexPool is aj public funds investment pool created on behalfofentities whose investment objective is the preservation and safety ofprincipal, liquidity, and yield consistent with BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PINEY POINT  the Public Funds Investment Act. VILLAGE, TEXAS:  Section 1. Mayor Aliza Dutt, Councilmember Michael Herminghaus, City Administrator Robert Pennington, and Finance Director Michelle Yi are authorized to act as signatories on the TexPool public funds investment pool, in accordance with the terms and Section 2. The City Secretary is hereby authorized and directed to cause a true and  conditions of the agreement.  correct copy ofthis Resolution to be served upon TexPool.  PASSED, APPROVED, and RESOLVED this 28th day of May_, 2024.  Aliza Dutt Mayor  ATTEST  Robert Pennington City Administrator/City Secretary    RESOLUTION NO. 05.2024-G  A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE, TEXAS, APPROVING CERTAIN PERSONS TO BE AUTHORIZED TO ACT AS SIGNATORIES ON CITY ACCOUNTS AT TEXAS CLASS, ALOCAL GOVERNMENTINTINVESTMENT POOL.  *  *  WHEREAS, the City of Piney Point Village is a local government of the State of Texas and is empowered to delegate to aj public funds investment pool the authority to invest funds and  to act as custodian ofinvestments purchased with local investment funds; and  WHEREAS, Texas Class is a public funds investment pool created for entities seeking to preserveprincipal, ensure safety, and achieve consistent yield in accordance with the Public Funds BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PINEY POINT  Investment Act. VILLAGE, TEXAS:  Section 1. Mayor Aliza Dutt, Councilmember Michael Herminghaus, City Administrator Robert Pennington, and Finance Director Michelle Yi are authorized to act as signatories on the Texas Class public funds investment pool, in accordance with the terms and Section 2. The City Secretary is hereby authorized and directed to cause a true and  conditions of the agreement.  correct copy ofthis Resolution to be served upon Texas Class.  PASSED, APPROVED, and RESOLVED this 28th day of May_,2024.  Aliza Dutt Mayor  ATTEST  Robert Pennington City Administrator/City Secretary    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: R. Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on a reduction of fee permits related to  storm damage from June 17,2024.  Agenda Item: 10 Informational Summary  As severe thunderstorm complex with hurricane-force winds tore through the Houston metro area on May 17, causing significant destruction, flooding, power outages, and fatalities. The city of Piney Point Village is considering reducing permit fees related to the storm. While some nearby. jurisdictions, such as Harris County, waived permit fees to aid rebuilding efforts after Hurricane Harvey's flooding, the City ofHouston seems tol have kept its standard permitting costs Further search confirms that Harris County provided free residential permits related to Hurricane Harvey. However, it's not explicitly mentioned whether this also extended to reducing or waiving fees for commercial properties or other types of disaster permits. Harris County's main focus appears to be on facilitating the residential recovery and rebuilding process by removing permit costs for homeowners affected by flooding. There is limited detail on the fee reductions for the  and processes.  county's permitting overall during the past disaster period.  The following is the proposed detail:  Fence Repairs: For storm-related fence repairs, a permit or city inspections are not required ift the It should bei installed along the same line and not exceed eight feet in height above ground level. -Ifthe original fence was wood, the finished exterior side must facet the street with no visible posts Residents are requested to submit photographs ofstorm-damaged fences and any inquiries to the Tree Replacement: Piney Point Village upholds a tree density requirement, mandating that each property maintains a specified minimum number of qualified trees based on lot size. In the event of tree loss during a storm, property owners are encouraged to verify compliance with the  replacement fence adheres to the following specifications:  The new: fence should closely resemble the original in materials and design.  orrails.  Building Official for review and guidance.  minimum tree threshold.    House Repairs: The Building Department will expedite any required permits or insurance Home Generator: Residents considering installing a home generator on their property should familiarize themselves with the City's permitting and plan submission requirements, available on the City's website. Approval for specific site conditions and preferred locations can be complex  documentation for storm-related house repairs.  and lengthy. Recommendation  The Administration is seeking guidance from the council regarding specific details, including the  timeline and cessation of relief for permit work.  Attachment: Original Details.    Fences  Storm-related repairs of existing fences can be completed WITHOUT a permit or City  inspections if they meet the following ordinance requirements:  The fence is replaced with like materials and construction -SO as to be as identical as The new fence is along the same footprint as the one being replaced; The fence is to a height equal to or less than the height oft the fence being replaced, not to exceed a total height of eight feet above the surrounding natural grade; If the fence to be replaced. is a wooden fence, the finished exterior side must face the adjacent. street with no posts or rails visible from the adjacent street.  reasonably possible to the fence being replaced;  Please submit photos of storm damaged fences (if possible), along with any questions to  Annette Arriaga at! Dogoncalepneyptorg  Electrical Service Repairs  Any storm-related electrical service permits needed to make repairs from the service pole to a residence will be expedited by the Building Department. Please contact Annette Arriaga at  Dogolicalepneyptorg fori further information.  Tree Replacement  Piney Point Village prides itself in having a tree density requirement -each property has to maintain a required minimum number of qualified trees based on lot size. If your property lost trees during the storm and you are concerned as to whether your property now falls under the minimum tree threshold, please contact Cary Moran at cary@pineypt.org for further information  and guidance.  House Repairs  Any permits or insurance documentation needed to begin storm-related house repairs will be  expedited by the Building Department. Please contact Annette Arriaga at  idgolic.alephneyptorg fori further information.    Installing A New Home Generator  Residents interested ini installing a home generator on their property should review the City's permitting and plan submission requirements HERE or on the City's website. Given specific site conditions and preferred location(s), approval can be a complex and lengthy process. Please  contact Annette Arriaga at Didgoficalepineyptorg for further information.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: The Honorable Mayor and Members of the City Council  FROM: R. Pennington, City Administrator  MEETING DATE: May 28, 2024  SUBJECT: Consideration and possible action regarding a resolution (RES 2024.05-H),  the appointment toi the Planning and Zoning Commission.  Agenda Item: 11  The Planning and Zoning Commission is comprised of eight members, each of whom must be a resident citizen, qualified voter, and property owner of the city both at the time of their appointment and throughout their tenure on the commission. The mayor appoints the commission members, and the city council must approve their appointments. The mayor can remove any member oft the commission subject to the city council's agreement. Currently there are three (3) positions that remain open on the Planning & Zoning Commission. Ina addition, the Council should appoint the existing or new members to the Commission for the next term, beginning June 1. The Council did suggest Don. Jones as the chairperson at the May 14 meeting. The Commission will need to take action to qualify the request. The following are the  existing members and vacancies: Bill Burney Buck Ballas Dana Gompers Don Jones William Ogden Position #6-Vacant Position #7 -Vacant Position #8 - Vacant  Recommendation:  It_is recommended that the five existing members remain on the commission to provide experience and continuity, if willing to serve. It would be ideal if new member had experience in  development or understanding of planning and development practices.  Attachment:  Resolution No. 2024.05-H (Draft)    RESOLUTION NO. 2024.05-H  ARESOLUTION. AND ORDER OF THE CITY COUNCIL OF THE CITY OF PINEY POINTI VILLAGE, TEXAS,  TO APPOINT MEMBERSHIP TO THE PLANNING AND ZONING COMMISSION.  WHEREAS, TheTexasLocal Government Code's Chapter 211, "Municipal Zoning Authority, allows municipalities in Texas to regulate land use through zoning ordinances to better public health, safety, morals, or general welfare. This also includes the preservation of places and areas of historical, cultural,  or architectural importance and significance.  WHEREAS, the governing body of a general-law municipality can appoint az zoning commissioner. By City Ordinance, the planning and zoning commission must be composed of eight members, each of  whom must be a resident citizen, qualified voter, and property owner of the city.  WHEREAS, the commission members must be appointed by the mayor, subject to approval from the city council. Any member of the commission may be removed at the mayor's will, subject to the NOW, THEREFORE, BE IT RESOLVED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF PINEY POINT  concurrence of the city council.  VILLAGE, TEXAS:  Section 1. The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made ap part of this resolution for all purposes and are adopted as a part oft the Section 2. The City Council hereby finds that the qualified citizens are appointed to serve on the  judgment and findings oft the City Council.  City of Piney Point Village Planning and Zoning Commission as follows:  Position 1: Position 2: Position 3: Position 4:  Position 5: Position 6: Position 7: Position 8:  Section 3. It is hereby officially found and determined that the meeting at which this resolutioni is passed is open to the public and that publici notice of thet time, place, and purpose of said meeting Section 4. This resolution shall be in force and effect from and afteri its final passage, and it iss SO  was given as required by law.  resolved.    PASSED AND APPROVED THIS 28TH DAY OF MAY2 2024.  Aliza Dutt Mayor  Attest:  Robert Pennington  City Administrator/C City Secretary    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: City Council  FROM: Joe Moore, City Engineer; R: Pennington, City Administrator  MEETINGI DATE: May 28, 2024  SUBJECT: Consideration and possible action on the Engineer's Report.  Agenda Item: 12 Summary  The City has requested that updates to current projects be summarized in an Engineer's Report. The Engineer's Report for this month includes updates to the 96-inch CMP Replacement Project, Windermere, Williamsburg, School Zones, 7 Smithdale Estates, other various maintenance a) SCHOOL ZONE: In addition to the report, HDR is reviewing the MDE school zone. If b) FENCE REQUEST: 11303 Summerland Way is requesting a fence replacement adjacent  projects, and future projects.  time is available, HDR can provide additional information.  tos Soldiers Creek.  Attachments: Engineer. Report.  School Zone Review (Possible Handout)    E2  Engineer's Status Report City of Piney Point Village HDR Engineering, Inc. City Council Meeting Date: May 28, 2024 Submit to City: May 21,2024  CURRENT PROJECTS:  1. Wilamsburgcndover Drainage improvements  Williamsburg: The Contractor has completed the project on the south side of Williamsburg. A final walkthrough will be performed to identify any last items that should be addressed by the Contractor prior to project closeout. Eric Estopinal (11310 Williamsburg - 3rd house on north side) contacted HDR about updating the original Opinion of Probable Construction Cost (OPCC) for the north side in hopes of getting commitment from the resident at 11318 Williamsburg (Ist house on north side). Per Council direction, updated OPCCs were provided to the residents and a deadline given to respond by the end of May. The OPCCS were higher than originally provided in 2022. The improvements on the north side of Williamsburg can be included in the 2023 Paving Improvements Project ifa 50/50 cost share agreement is reached. Wendover: The Contractor has completed the storm sewer bore underneath the sidewalk at 11411 Wendover and has begun constructing the storm sewer extension at this location. Itis anticipated that this work is completed by the end oft the month. A final walkthrough will be North Country Squire: City Council previously approved the addition of concrete point repairs near 11125 North Country Squire to be included in the Williamsburg project by change order. HDR has requested change order pricing from the Contractor for this work and is waiting for Per discussion at the April Engineering Meeting, HDR will hold on advertising this project for bidding until a decision is reach on the possible inclusion of drainage on the north side of Williamsburg into the project. Also as discussed, a storm sewer point repair on Blalock at Green Oaks and aj pavement widening on Magnolia circle will also be added into this project. The residents on the north side of Williamsburg have been provided with an end of month  performed upon completion.  their price.  2. 2023 Paving Improvement Project  deadline for response.  3. COH Windermere Outfall Repair Project  At the April Engineering Meeting, City Council asked HDR to do preliminary, conceptual level, engineering to prepare a budgetary Opinion of Probable Construction Cost (OPCC) based on the City ifthe City pursuing the repair and bank stabilization around the Windermere 24-inch outfall as a standalone project. HDR anticipates providing this OPCC and holding  further discussion at the. June Engineering Meeting.    E2  4. School Zones Improvements  City Council approved a quote from CTCTraffic fori installation ofi flashing school zone signs, removal of all out-of-compliant school zone signs, and replacement with new, TXMUTCD compliant signs. HDR is working with the Contractor to clarify a few items provided in their proposal. We are also continuing to coordinate with SBISD on the proposed signage and reduction of the school zone limits for Memorial Drive Elementary. Al Notice to Proceed will  bei issued as soon as these items are: resolved.  5. 7Smithdale Estates  Council previously requested that HDR prepare a design and obtain a quote to modify the Smithdale Estates Bypass intake structure to remove the vertical bars and to revise the spacing on the horizontal bars to 8"C-C( (5" gap between bars). HDR is currently obtaining quotes to 2,4,5,7,8, & 9 Chuckanut Lanel have all agreed toj participate in the 50/50 cost share project for storm sewer improvements on Chuckanut Lane. 1 Chuckanut Lane has provided a preliminary agreement to participate however has requested to meet with HDR to get a better understanding of the proposed project. This meeting was postponed due to the recent storm.  present to City Council for approval at the. June City Council Meeting.  6. Chuckanut Lane Drainage improvements  Chuckutln  Tealin Dr Chuckan Ln    CHUCKANUT N  SCHUCKANUTI LN  251P PINEYE POINT RD  240 PINEYP POINT RD  CHUCKANUTIN  EDHUCKANUTLN  247F PINEY POINT RD  SCHUCKANUTI LN  LN  243F PINEYF POINT RD  113331 IRISLEELN  TCHUCKANUT LN  PMICKANUTI LN  239F PINEY POINT RD  As discussed in the May Engineering meeting, City Council requested that HDR include the reconstruction ofthe pavement in the project. The current Opinion of] Probable Construction  Cost (OPCC) for the project is as follows:  OPCC Storm Sewer Improvements: $519,590.00 OPCC Paving Improvements: $157.190.00 Total OPCC: $676,780.00    E2  Resident Contribution by cost share: $169,280.00 Total OPCC for City portion: $507,500.00  2 Chuckanut and 2391 Piney Point Road have approached the City about a cost share option to install storm sewer toi replace the ditch that currently drains the subdivision in a drainage easement. The project limits are highlighted in purple on the above exhibit. The OPCC: for  each property is as follows:  2Chuckanut: $79,560.00 239 Piney Point Road: $73,050.00 Total OPCC: $152,610.00 50/50 Cost Chare Amount: $76,305.00  FUTURE PROJECTS FOR CONSIDERATION: 7. Memorial Drive (Greenbay to San Felipe) Roadway Reconstruction 8. Soldiers Creek Sidewalk (Holidan Way to White Pillars) 9. Shadow Way Drainage Improvements 10. List of Potential Storm Sewer Cost Share Projects  Innisfree Jamestown Wendover  Piney Point Circle (ifmade public)