Cumby City Council Regular Meeting Agenda Tuesday, November 12th, 2019  City Hall - 100 East Main Street, Cumby, Texas  6:30 p.m.  I. II.  Call to Order Establish quorum  III. Invocation IV. Pledge of Allegiance V. Reports  A. Police Department B. Maintenance Department C.F Fire Department VI. Consent Agenda  A. Approve minutes of October gth, 2019 Regular Agenda B. Approve minutes of October 22"d, 2019 Special Session C.Approve September 2019 and October 2019 Financials.  VII. Announcements  Announcements are provided on each agenda sO that City Staff, Mayor, Council Members and members of the public may make announcements concerning matters of public recognition or upcoming events of local and regional significance; to advise the public of opportunities for service, recognition or recreation within our community; and to provide community charitable, civic, and philanthropic organizations chance to broaden their appeal by the timely publication of details of their programs and activities. the To utilize this opportunity, members of the public may contact the Mayor, City Secretary or Members with details of their events, or may appear at City Council Meetings and make City their own announcements. Announcements" shall be limited to the recitation of facts about the subject events, congratulatory or approbative statements concerning service to the City or the community, and invitations to participation at various events. No deliberations concerning the details of upcoming events shall be (At this time we would like to listen to any member of the audience on any subject matter, whether or not that item is on the agenda. All comments are limited to a maximum of two (2) minutes for each speaker. Speakers making personal, unfounded, profane or slanderous remarks may be removed from the room. In accordance with the Open Meetings Act, the Mayor and Aldermen are restricted from discussing or taking action on any items not listed on the agenda. Action can only be taken at a future meeting. When your name is called, please come to the front and state your name and address clearly before  Council  conducted  VIII. Presentation by Citizens (Please Limit To 2 Minutes)  your comments. Thank you for your cooperation).  making  X. Old Business  A. Discussion of City of Cumby Employee Manual.    B. Discuss and consider possible action approving company to start the  2018-2019 financial audits.  C.D Discuss and consider possible action on Park Ordinance.  XI. New Business  A. Discuss and consider possible action ordering 3 tesla meters per month C. Discuss and consider approval of Ordinance 2019-11-01 declaring Sulphur Spring News Telegram as The City of Cumby's official D. Discuss and Consider Possible action on replat of 309 Depot Street. E. Discuss and Consider Possible action on policy for annexation. F.D Discuss and Consider Possible action on activities for Christmas. G. Discuss water system and possible reworking our extension H. Discuss and Consider Possible action on demolishing 216 Tarrant Discuss and Consider Possible action on approving estimates to repair J. Discuss and Consider Possible action approving policy for House Bill  to replace direct read meters. B. Discuss Forensic Audit  newspaper.  Street. Well 3. 2840.  XIV. Adjournment  Ifduring the course of the meeting, any discussion of any item on the agenda should be held in closed session, the Council will convene in such executive or closed session in accordance with the following: 1) VTCA Government Code 551.071 - Consultations with legal counsel concerning pending or threatened litigation or matters where counsel's duty to the City conflicts with the Open Meetings Act; 2) VTCA Government Code 551.072 Deliberations regarding the purchase, sale, lease or exchange of real property; 3) VTCA Government Code 551.073 - Deliberations regarding prospective gifts or donations; 4) VTCA Government Code 551.074 Deliberations regarding personnel of the City; 5)VTCA Government Code 551.076- Deliberations regarding the deployment of security devices or the implementation of security policy; and VTCA Government  Code 551.087 - Deliberations regarding Economic Development negotiations.  CERTIFICATION  1,Codi Reynolds, City Secretary for City of Cumby, hereby certify that the above notice of meeting and agenda was posted on the Public Notice Board at Cumby City Hall, 100 East Main Street, Cumby, Texas on November 8, 2019 at 4:00 p.m.  Cli Repala Codi Reynolds, City Secretary    Maintenance Report  For the month of October, the maintenance department:  Completed a total of 20 work orders,  Serviced 4 meters  Fixed the stop sign at the corner of Denton and Mill Street  And put new street signs up at the corner of Austin Street and Frisco Street and at the corner or Austin Street and Odom Street.    MONTH JAN FEB MAR APR MAY JUN JULY AUG SEPT OCT  4 2 5 4 41 0 4 3 2 4  17 7 12 14 15 7 8 17 7 13  0 0 0 0 0 0.2 0 0 0 0.1  2 0 0 0 0 1 1 5 0 4  12 4 6 6 9 2 2 2 2 3  1 0 2 2 0 2 1 0 1  2 8 8 6 1 6 9 4 4  OI 1 1 1 1 2 0 3    39.05 1000 26.77 0 12.67 0 31.10 250 33.95 0 7.88 0 12.13 920 54.75 0 12.63 650 34.73  0 4 1 1 2 0 1 3 5    Regular Meeting Minutes of the City Council oft the City of Cumby  Tuesday, October 8, 2019 Cumby City Hall  PRESENT:  Doug Simmerman Betty McCarter Julie Morris  Monty Lackey  I. I.  Mayor Pro Tem Doug Simmerman called the meeting to order at 6:30p.m.  Invocation and Pledge of Allegiance Citizens in attendance. IlI. Announcements 2019.  Invocation was led by Monty Lackey and the pledge was recited byt the mayor, Council, and  The fire department will be holding their annual motorcycle ride on Saturday October 12th, Julie Morris read al letter: sent in by a resident of Cumby recognizing the water department  fori their hard work installing and setting up a new meter for him.  IV. Citizens addressed the council.  V.  Reports  A. Zack Steward submitted the Police Department report. B. David' Weatherbee submitted the Fire Department report. Mayor Pro Tem Doug Simmerman submitted the Maintenance report.  VI. Consent Agenda  A.) Approve minutes of September 3r, 2019 Public Hearing B.)Approve minutes of September 10th, 2019 regular Meeting C.) Approve minutes of September 21*, 2019 special session  Betty McCarter motioned to approve the minutes and Monty Lackey seconded the motion. Julie Morris motioned to approve the minutes and Betty McCarter seconded the motion. Julie Morris motioned to approve the minutes and Monty Lackey seconded the motion. The  The motion passed 3-0 The motion passed 3-0. motion passed 3-0. VII. Old Business    A. Discussion of City of Cumby Manual No action was taken.  Monty Lackey is still reading overi it. There are some changes that need to be made.  VIII. New Business  A. Presentation by Ben. Jarrett with RG3 meter company. Mr. Jarrett addressed the council and citizens in attendance with a PowerPoint presentation detailing the audits of the B. Mayor Pro Tem Doug Simmerman read the letter ofr resignation of Alderman Place 2 Monty Lackey motioned to approve the resolution ordering a special election to be held on May 2, 2020, for the purpose of filling the vacancy of Alderman Place 2 on City council for the remainder of the current term ending in November 2020. Betty McCarter D. Discussion of Chris Turner starting the audit for fiscal year 2018-2019. The council will get quotes to ensure the most cost effective route is taken for the audit. :. The Council discussed the park ordinance 2019-10-001. The council will read over the ordinance. Keeping the park nice is the goal oft the City. City Attorney suggests tailoring the ordinance to fit the needs oft the City. The City wants to encourage use oft the park. Citizens in attendance think that a deposit of 250.00$ is steep. There were also concerns about the verbiage of the ordinance and it including reserving the whole park instead of the pavilion. The council will revisit the ordinance after reviewing and The council held a Public hearing to consider the annexation ofp property owned by Texas Ranchitos, LLC. The City Attorney has been working with the attorney for Texas Ranchitos, LLCI in regards to the annexation process. If out of the cityl limits and are receiving city amenities than annexation should be requested by owner. The City can't make them annex in to the cityl limits. Texas Ranchitos, LLC indicated interest in annexation. If he has sold any of the lots then the owner would have to request annexation. When City attorney asked if any! had been sold he was told no. The council can adopt aj policy stating that annexation is required for city services. City Attorney will draw up the policy to be discussed at the November regular meeting. The City Council of the City of Cumby entered into Executive Session (Closed Meeting) at 8:37 p.m. pursuant to the provisions of Chapter 551, Subchapter D, and Texas Government  meter system since 2015. submitted by Audri Mayo.  seconded the motion. The motion passed 3-0.  revising. No action was taken at this time.  IX. Entered into Executive Session  Code, to discuss the following: B. Discuss Development Exited Executive Session  A. Discuss litigation- - Regarding substandard buildings  X.    The City Council oft the City of Cumby reconvened into Regular Session (Open Meeting) at 9:12 p.m. pursuant to the provisions of Chapter 551, Subchapter D, and Texas Government  Code, to discuss the following:  A. Discussed litigation regarding substandard buildings. No action was taken  B. Discussed Development. No action was taken  XI. Mayor Pro Tem adjourned the meeting at 9:03 p.m.  Approve:  Attest:  Doug Simmerman, Mayor Pro Tem  Codi Reynolds, City Secretary    Special Meeting Minutes oft the City Council of the City of Cumby  Tuesday, October 22"d, 2019 Cumby City Hall  PRESENT:  Doug Simmerman Monty Lackey Betty McCarter Julie Morris Mayor Pro Tem Doug Simmerman called the meeting to order at 6:00 p.m.  I. II. III. V.  Establish Quorum Invocation - Led by Monty Lackey  IV. Pledge of Allegiance - Recited by mayor, council, and citizens in attendance Discuss and Consider possible action on Texas Tank: Services Water Tower Annual Maintenance Contract. Mayor Pro Tem stated that there is maintenance needed of our tanks. He had called for a quote to repair the 100G ground tank. Doug Simmerman spoke with our rep. Ashley Kemp to get an explanation oft the cost for repairs. This contract spans! 5 years and would begin repairs with the 100G ground tank. The first repair is recoating the tank and cleaning the floor plates and wall plates. It will take 61 to 8 weeks. It will require 10,996.50 down and 10,996.50 due upon completion. Starting in. January there will be a payment due every 8 weeks int the amount of 3665.50. Year 2 and 31 the monthly payment is 2832.17. Year 4 the monthly payment is 2382.17. Year 5 the monthly payment is 1994.84. Over the 5 year span they will maintain and inspect each tank annually as well as all recommendations they had for each of our tanks during the 2019 inspection. By agreeing to this contract we would be able to complete a TCEQ violation as well as fix all potential violations. Texas Tank: Service does all repairs and maintenance in compliance with TCEQ regulations.. Julie Morris stated this will save money over the long run. Betty McCarter stated we don't want to bet fined by TCEQ for any violations. Monty Lackey feels this is really ano brainer. The City of Cumby wants to be proactive and stay in good standing with TCEQ. Alex Laird has been great with helping us. Going into contract will mean only Texas Tank Services is able to work on our tanks however we won't need anyone else because the contract covers everything needed to maintain all 3 tanks. Monty Lackey motioned to approve the contract with Texas Tank Services. Julie Morris seconded the motion. The  motion passed 3-0.  VI. Mayor Pro Tem adjourned the meeting at 6:13 p.m.  Approve:  Attest:  Doug Simmerman, Mayor Pro Tem  Codi Reynolds, City Secretary    1:13 PM 10/06/19 Accrual Basis  City of Cumby Balance Sheet As of September 30, 2019  Sep 30,19  ASSETS Current Assets Checking/Savings General Bank Accounts Arson General Operating Municipal Court Security Municipal Court State Fees Municipal Court Technology Parks & Recreation Police Training Seizure General Bank Accounts Other Total General Bank Accounts Utility Bank Accounts Water & Sewer Street Maintenance Water Deposit Account Obligation Total Utility Bank Accounts Total Checking/Savings  403:21- -1,809.27 2,039.61. 9,794.49 1,161.65 1,041.89 126.85 287.90 454.39 12,591.94 115.74 848.25 1,821.46 8,472.18  11,257.63 23,849.57    1:13PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss September 2019  Sep 19  Ordinary Income/Expense Income Subdivision Fees- PD Fines Service Fee Collected Fines Other Total Fines Interest Earned rermisiReyistrations Tax & Franchise Fees Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Total Tax & Franchise Fees Water- Sewer Water Sewer Adjustments Garbage Revenue Late Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapi fee Water Revenue Total Water- Sewer Water Deposit Totall Income Expense Administration Offiçe Expense Election Mayor/Counci Monthly Fee Membership Postage Telephone Utilities Total Administration Municipal Court Collection Service Fee Office Expense Security Technology Total Municipal Court Payrol! Expenses Public Safety Police Department K-9 Auto Repair & Maintenance Fuel Telephone Total Police Department Total Public Safety  401.82 977.96 21,928.96 22,906.92 1.72 50.00  1,543.11 2,155.00 6,172.46 1,543.11 11,413.68 -200.00 4,447.60 365.72 356.92 432.12 7,068.45 2,000.00 16,788.19 31,259.00 0.00 66,033.14 194.84 1,547.03 350.00 155.00 375.65 653.97 11,908.02 15,184.51 1,352.08 89.97 320.00 580.00 2,342.05 37,470.04  57.00 153.51 1,179.00 189.95 1,579.46 1,579.46  Page 1    1:13F PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss September 2019  Sep 19  Seizure Expenditure Water Deposit Refund Water/Sewer Automobile Repairs Chemicals Deposit Refund Equipment Repairs Lab Fees Maintenance Office Supplies Operating Supplies Postage Software Testing Utilities Total Water/Sewer Total Expense Net Ordinary Income Net Income  -50.00 178.67 96.72 42.30 200.00 698.12 176.31 4,563.84 174.50 97.37 154.00 953.00 110.00 45.00 7,311.16 64,015.89 2,017.25 2,017.25  Page 2    1:15PM 10/06/19 Accrual Basis Ordinary Income/Exponse Income Uncategorized Income Subdivision Fees -PD Bank Service Park Funds Credit Card Reward Points Scholarship Accumulated! Funds Copies &F Faxes Fines Service Fee Collected Fines- Other Total Fines Insurance Interest Earned PermitsRegistrations servicef fee collected Permits/Registrations- -Other Total Permits/Registrations Public Safety Department Accident Report Training Total Public Safety Department Road PavingN Material Seizure Funds Tax & Franchise Fees Franchise Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Total Tax8 &F Franchisel Fees Water- Sewer Disconnect fee Water- Sewer Adjustments Bag Sales Garbage Revenue LateF Fee NSF Fee ReconnectF Fee Sales Tax Collected Service Fee Collected Sower Revenue Tapf fee Water Revenue Bulk Water Water Deposits Applied Water Revenue Other Total Water Revenue Water- Sewor- Othor Total Water- Sewer Water Deposit Totall Income Expense void Weekend On-Call Duty Contengency/Bank. Rec Administration Reimbursement: for Travel/Gas Office Expense Advertising Alarm Bonus Election Insurance Legal Foes Maintenance MayoriCouncil Monthly Fee Membership Office Supplies Postage Professional Fees Property1 Tax Fees Public Notice Software Subscription  City of Cumby Profit & Loss Budget Vs. Actual October 2018 through September 2019  Oct'18-Sep1 19  Budget  $Over Budget  %ofE Budget  0.00 1,803.89 0.00 1,000.00 0.00 0.00 0.00 0.00 10,793.16 381,841.17 392,634.33 0.00 35.29 100.15 1,050.00 1,150.15 34.00 0.00 34.00 0.00 0.00 47,908.76 13,684.97 86,709.96 62,502.06 13,684.97 224,490.72 35.00 -15,750.61 0.00 57,672.05 6,131.44 -155.84 348.00 5,165.02 1,964.29 86,969.87 2,000.00 9,705.70 -100.00 165,732.95 175,338.65 26,347.54 346,065.41 4,251.23 971,465.02 7.00 220.00 14,947.29 1,815.36 4,267.34 1,553,82 328.75 3,000.00 3,062.11 28,684.00 8,687.50 7,406.13 5,250.00 857.00 615.98 3,384.58 7,782.00 4,535.87 2,693.05 1,025.93 1,541.41  24.00 850.00 600.00 0.00 75,298.01 143.25 11,496.53 449,832.66 461,329.19 17,898.57 83.06 450.00 450.00 109.00 917.59 1,026.59 120.00 10,569.00 30,049.31 18,670.32 76,069.14 74,685.49 18,670.32 218,144.58 730.46 55,306.74 14,846.70 4,182.89 4,615.93 3,367.46 88,830.32 1,750.00 470.00 -3,939.27 183,874.69 180,405.42 35.00 354,070.92 6,843.84 1,147,451.01  -24.00 150.00 -600.00 0.00 -75,298.01 -143.25 -703.37 -67,991.49 -68,694.86 -17,898.57 -47.77 600.00 700.15 -75.00 -917.59 -992.59 -120.00 -10,569.00 17,859.45 -4,985.35 10,640.82 -12,183.43 -4,985.35 6,346.14 -730.46 2,365.31 8,715.26 3,834.89 549.09 -1,403.17 1,860.45 250.00 9,235.70 3,839.27 -18,141.74 -5,066.77 26,312.54 -8,005.51 -2,592.61 -175,985.99  0.0% 117.6% 0.0% 0.0% 0.0% 0.0% 93.9% 84.9% 85.1% 0.0% 42.5% 233.3% 255.6% 31.2% 0.0% 3.3% 0.0% 0.0% 159.4% 73.3% 114.0% 83.7% 73.3% 102.9% 0.0% 104.3% 41.3% 8.3% 111.9% 58.3% 97.9% 114.3% 2,065.0% 2.5% 90.1% 97.2% 75,278.7% 97.7% 62.1% 84.7%  516.50 61.88 4,000.00 7,658.01 29,927.00 1,800.00 658.17 4,200.00 563.00 1,123.01 485.67 9,309.29 1,182.64 672.75  3,750.84 1,491.94 -1,000.00 4,595.90 -1,243.00 6,887.50 6,747.96 1,050.00 294.00 -507.03 2,898.91 -1,527.29 3,353.23 353.23  826.2% 2,511.0% 75.0% 40.0% 95.8% 482.6% 1,125.3% 125.0% 152.2% 54.9% 696.9% 83.6% 383.5% 152.5% Page1    1:15PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October 20181 through September 2019  Oct"18-Sep1 19 998.04 5,214.19 100.00 39,021.84 0.00 131,824.95 730.65 11,502.32 0.00 0.00 5,038.14 46,957.00 63,497.46 0.00 10,007.00 556.25 2,526.97 916.56 4,000.00 9,737.50 5,744.51 71.75 1,530.35 2,533.95 2,622.24 0.00 136,303.66 3,430.00 865.34 0.00 8,742.42 -690.87 188,897.63 0.00 0.00 0.00 0.00 0.00 0.00 0.00 800,00 4,101.92 9,445.08 1,275.72 520,098.24 535,720.96 0.00 0.00 797.65 0.00 15,740.14 755.00 830.32 31,386.18 0.00 215.00 2,000.00 595.18 302.54 1,139.61 65.00 1,335.58 50.85 17.94 55,230,99 55,230.99 127.39 460,00 0.00 1,260.00 4,500,00  Budget 1,209.98 2,005.95 7,504.42 72,878.27 6,199.44 2,370.00 18,954.79 10,409.56 48,173.25 86,107.04 13,098.00 1,882.50 9,823.40 1,863.76 6,000.00 16,850.00 1,780.28 676.35 1,878.00 4,091.02 123.75 147,441.58 18,069.59 2,064.27 467.56 7,239.21 233,349.27 150.00 2,230.50 3,237.82 3,592.93 4.99 -2,014.00 7,202.24 2,976.89 427,360.35 430,337.24 -200.00 537.37 70.43 400.00 13,346.73 5,736.89 2,150.65 27,479.54 0.00 180.00 2,053.03 4,344.47 280.00 2,645.25 1,823.10 7,567.91 68,078.00 68,615.37 120.00 1,872.90 3,439.43 2,490.81  $Over Budget -211.94 3,208.24 31,517.42 58,946.68 5,302.88 -2,370.00 -18,954.79 -5,371.42 -1,216.25 22,609.58 -3,091.00 -1,326.25 -7,296.43 -947.20 -2,000.00 -7,112.50 3,964.23 -604,60 -347.65 -1,468.78 -123.75 11,137.92 -14,639.59 -1,198.93 -467.56 1,503.21 -44,451.64 -150,00 2,230.50 3,237.82 3,592.93 -4.99 2,014.00 -7,202.24 -1,701.17 92,737.89 105,383.72 200.00 -537.37 727.22 -400.00 2,393.41 -4,981.89 -1,320.33 3,906.64 0.00 35.00 -1,457.85 -4,041.93 859.61 -2,580.25 -487.52 -7,517.06 -12,847.01 -13,384.38 7.39 -1,412.90 -3,439.43 -1,230.81  %ofBudget 82.5% 259.9% 520.0% 180.9% 185.5% 0.0% 0.0% 48.4% 97.5% 73.7% 76.4% 29.5% 25.7% 49.2% 66.7% 57.8% 322.7% 10.6% 81.5% 64.1% 0.0% 92.4% 19.0% 41.9% 0.0% 120.8% 81.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 42.9% 121.7% 124.5% 0.0% 0.0% 1,132.5% 0.0% 117.9% 13.2% 38.6% 114.2% 0.0% 119.4% 29.0% 7.0% 407.0% 2.5% 73.3% 0.7% 81.1% 80.5% 106.2% 24.6% 0.0% 50.6% Page2  Technology Telephone Training Utilities Administration-Other Total Administration Construction! In Progress Debt Service Payment Processing Center Del Lage Lange Firetruck Lease Loant #1 1820645 TWDBE Bond Total Debts Service Miscellaneous! Expense Municipal Court Clerk Alarm Collection Service Fee Convience Fee Judge Legal Fees Office Expense Postage Report Fee Seat BeltF Foe Security Software Update State Fees Technology Telephone Travel8 &1 Training Utilities Municipal Court- Other Total Municipal Court Parki Improvements Back To School BJG Day Equipment Maintenance Supplies Parkl Improvements Other Total Park Improvements Payroll Expenses Medical Reimbursement- Non-Tax Insurance Assistance PENSIONE EXPENSE Child Support PayrollE Expenses- -Other Total PayrollE Expenses Permits Public Safety Education Police Department K-9 Legal Fees Auto Repair & Maintenance Equipment Equipment Repairs Fuel Investigation License & Support Maintenance Office Supplies Telephone Testing Supplies Training Uniforms Utilities Police Department- Other Total Police Department Total Public Safety Public Works Equipment Repair Debris Cleanup Lights Mosquito Control Mowing    1:15PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October 2018 through September: 2019  Oct"18- -Sep19 1,656.93 8,004.32 3,348.73 4,131.50 814.43 125.00 17,574.25 16.37 26,010.28 0.00 1,361.57 6,845.21 4,148.50 695.00 5,602.30 146.10 469.76 12,031.29 49,588.01 1,117.47 250.00 9,661.81 6,936.00 123,622.10 627.85 1,987.41 4,742.00 631.68 2,405.97 111.00 953.00 -206.54 2,235.00 894.05 577.31 16,565.67 252,637.95 1,279,091.05 -307,626.03 46,038.37 1,900.00 47,938.37 45,609.06 45,609.06 2,329.31 305,296.72  Budget 5,624.91 13,548.05  $OverE Budget -3,967.98 -5,543.73  %ofE Budget 29.5% 59.1%  Street Repair Totall Public Works Seizure Expenditure Equipment Software K-9 K-9A Assistance Auto Seizure Expenditure- Other Total Seizure Expenditure Training Expenditure Water Deposit Refund Water/Sewer Vehicle Purchase Automobile! Repairs Building! Maintenance Chemicals Covenience! Feel WIS Deposit Refund Equipment Repairs Garbage Collection Fee Lab Foes LandA Acquisition Legal Fee Legal Fees Maintenance Office Supplies Operating Supplies Permit Postage Sales Tax Paid Seminar/Training Software Telephone Testing Toois & Equipment Uniforms Utilitics Total Water/Sewer Total Expense Net Ordinary Income Otherk Income/Expense Other Income Transferin backf fiow prevention Total Other Income Other Expense Transfers Total Other Expense Net Other Income Neth Income  14,572.22 14,572.22 1,238.38 2,156.33 906.79 765.50 4,307.23 2,985.15 29,374.90 45,234.14 207.70 1,950.00 85,874.91 1,458.52 3,994.76 2,590.35 1,944.18 4,736.36 967.50 2,035.75 2,107.88 4,544.11 1,382.75 21,112.45 218,480.93 1,148,285.34 834.33  -14,555.85 11,438.06 -1,238.38 -794.76 3,241.71 -70.50 1,295.07 -2,839.05 -17,343.61 4,353.87 909.77 4,986.00 37,747.19 -830.67 -2,007.35 2,151.65 -1,312.50 -2,330.39 -856.50 -1,082.75 -2,314.42 -2,309.11 -805.44 -4,546.78 34,157.02 130,805.71 306,791.70  0.1% 178.5% 0.0% 63.1% 457.5% 90.8% 130.1% 4.9% 41.0% 109.6% 538.0% 355.7% 144.0% 43.0% 49.8% 183.1% 32.5% 50.8% 11.5% 46.8% -9.8% 49.2% 41.8% 78.5% 115.6% 111.4% 36,871.0%  -834.33  -304,462.39  36,591.8%  Page 3    10:11A AM 11/05/19 Accrual Basis  City of Cumby Balance Sheet As of October 31, 2019  Oct31,19  ASSETS Current Assets Checking/Savings General Bank Accounts Arson General Operating Municipal Court Security Municipal Court State Fees Municipal Court Technology Parks & Recreation Police Training Seizure General Bank Accounts Other Total General Bank Accounts Utility Bank Accounts Water & Sewer Street Maintenance Water Deposit Account Obligation Total Utility Bank Accounts Total Checking/Savings  403.21, 5,960.84 2,039.6.1. 1,593.64 306.65 1,041.89 126.85 287.90 -454.39 11,306.20 115.74 848.25 1,821.46 8,472.18  11,257.63 22,563.83    10:04 AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss October 2019  Oct19  Ordinary Income/Expense Income Subdivision Fees PD Accumulated Funds Fines Service Fee Collected Fines- Other Total Fines Interest Earned Misc Revenues Utility Property Sale Tax & Franchise Fees Franchise Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Tax & Franchise Fees Other Total Tax & Franchise Fees Water Sewer Water- Sewer Adjustments Garbage Revenue Late Fee Reconnect Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapi fee Water Revenue Water Deposits Applied Water Revenue- Other Total Water Revenue Total Water Sewer Water Deposit Total Income Expense Administration Insurance Maintenance Mayor/Council Monthly Fee Membership Office Supplies Technology Telephone Utilities Total Administration Municipal Court Collection Service Fee Report Fee Security State Fees Telephone Total Municipal Court Payroll Expenses Public Safety  240.00 23,849.57 1,403.99 40,899.85 42,303.84 0.83 166.81 1,400.00 5,831.58 1,364.46 16,160.40 5,457.86 1,364.46 747.22 30,925.98 -582.75 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 250.00 20,318.86 20,568.86 37,097.47 425.00 136,409.50 7,069.25 54.50 350.00 155.00 242.44 90.00 -445.97 146.74 7,661.96 1,252.58 288.00 209.95 31,881.59 17.65 33,649.77 43,239.00  Page 1    10:04AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss October 2019  Oct19 251.04 2,382.20 255.14 5,088.25  Police Department Auto Repair & Maintenance Fuel Telephone Utilities Total Police Department Total Public Safety Public' Works Street Signs Total Public Works Water/Sewer Automobile Repairs Chemicals Maintenance Operating Supplies Permit Postage Sales Tax Paid Telephone Utilities Total Water/Sewer Total Expense Net Ordinary Income Net Income  7,976.63 7,976.63 237.38 237.38 75.00 903.98 2,000.00 500.00 1,250.00 208.65 1,313.40 200.21 20.00 6,471.24 99,235.98 37,173.52 37,173.52  Page 2    10:27AM 11/05/19 Accrual Basis Ordinaryl Income/Expense Income Subdivision Fees- PD Bank Service ParkF Funds Credit Card Reward Points Scholarship Accumulated! Funds Copies & Faxes Fines Service Fee Collected Fines Other Total Fines Insurance Interest Earned License & Permits Misc Revenues- Utility PermitsRegistrations Property Sale Public Safety Department Accident Report Training Total Public Safety! Department Road Paving! Material Seizure Funds Tax8 &F Franchise Fees Franchise Property Reduction Sales Tax Property" Tax Sales Tax Street Sales Tax Tax8 & Franchise Fees- Other Total Taxa &F Franchise Fees Water- Sewer Water- Sewer Adjustments Bays Sales Garbage Revenue LateF Fee ReconnectF Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapf foe Water Revenue Bulk Water Water Deposits Applied Water Revenue- Other Total Water Revenue Water- Sewer- -Other Total Water- Sewer Water Deposit Totall Income Expense Administration Office Expense Advertising Insurance Legal Fees Maintenance Mayor/Council Monthly Fee Membership Office Supplies Postage Professional Fees Software Technology Telephone Utilities Administration- Other Total Administration Arson Expenditure Debt Service Payment Processing Center Del Lage! Lange Loan* #1 1820645 TWDBE Bond  City of Cumby Profit & Loss Budget VS. Actual October 2019 Budget  Oct19  $Over Budget  %ofE Budget  240.00 0.00 0.00 0.00 0.00 23,849.57 0.00 1,403.99 40,899.85 42,303.84 0.00 0.83 0.00 166.81 0.00 1,400.00 0.00 0.00 0.00 0.00 0.00 5,831.58 1,364.46 16,160.40 5,457.85 1,364.46 747.22 30,925.98 582.75 0.00 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 0.00 250.00 20,318.85 20,568.86 0.00 37,097.47 425.00 136,409.50 0.00 0.00 7,069.25 0.00 54.50 350.00 155.00 242.44 0.00 0.00 0.00 90.00 -445.97 146.74 0.00 7,661.96 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 23,849.57 0.00 0.00 425,000.00 425,000.00 0.00 25.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 225,000.00 225,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 380,000.00 380,000.00 0.00 1,054,874.57 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 72,083.46 72,083.46 403.21 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 1,403.99 -384,100.15 -382,696.16 0.00 24.17 -1,000.00 0.00 0.00 0.00 0.00 0,00 0.00 5,831.58 1,364.46 16,160.40 5,457.86 1,364.46 -224,252.78 -194,074.02 0.00 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 0.00 250.00 20,318.86 20,568.86 -380,000.00 -342,902.53 425.00 -918,465,07 0.00 0.00 7,069.25 0.00 54.50 350.00 155.00 242.44 0.00 0.00 0.00 90.00 445.97 146.74 -72,083.48 -64,421.50 -403.21 0.00 0.00 0.00 0.00  0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 9.6% 10.0% 0.0% 3.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.3% 13.7% 0.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.0% 100.0% 100.0% 100.0% 0.0% 9.8% 100.0% 12.9% 0.0% 0.0% 100.0% 0.0% 100.0% 100.0% 100.0% 100.0% 0.0% 0.0% 0.0% 100.0% 100.0% 100.0% 0.0% 10.6% 0.0% 0.0% 0.0% 0.0% 0.0% Page1    10:27AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss Budget Vs. Actual October 2019 Budget 52,100.00 52,100.00 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 0.00 200,000.00 200,000.00 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00 420,000.00 420,000.00 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 80,000.00 80,000.00 0.00 0.00 0.00 0.00 0.00 27,000.00 27,000.00 287.90 1,000.00 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  Oct19 0.00 0.00 0.00 0.00 1,252.58 0.00 0.00 0.00 0.00 0.00 288.00 209.95 0.00 31,881.59 0.00 17.65 0.00 0.00 33,649.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,239.00 43,239.00 0.00 0.00 0.00 251.04 0.00 0.00 2,382.20 0.00 0.00 255,14 0.00 0.00 0.00 5,088.25 7,976.63 0.00 7,976.63 0.00 237.38 0.00 0.00 0.00 0.00 0.00 237.38 0.00 0.00 0.00 75.00 0.00 903.98 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 500.00 1,250.00 208.65 1,313.40  $Over Budget -52,100.00 52,100.00 0.00 0.00 1,252.58 0.00 0.00 0.00 0.00 0.00 288.00 209.95 0.00 31,881.59 0.00 17.65 0.00 200,000.00 166,350.23 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00 -376,761.00 376,761.00 0.00 0.00 0.00 251.04 0.00 0.00 2,382.20 0.00 0.00 255.14 0.00 0.00 0.00 5,088.25 7,976.63 -80,000.00 -72,023.37 0.00 0.00 0.00 0.00 0.00 -27,000.00 -26,762.62 -287.90 -1,000.00 0.00 75.00 0.00 903.98 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 500.00 1,250.00 208.65 1,313.40  %ofE Budget 0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 0.0% 100.0% 0.0% 100.0% 0.0% 0.0% 16.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 10.3% 10.3% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0% 100.0% 0.0% 10.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.9% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 100.0% 100.0% 100.0% Page2  Debt Service Other Total Debt Service Municipal Court Clerk Alarm Collection Service Fee Convience Fee Judge Legal Fees Office Expense Postage Report Fee Security Software Update State Fees Technology Telephone Utilities Municipal Court- Other Totall Municipal Court Parki Improvements Back Tos School. BJGI Day Equipment Maintenance Parkl Improvements Other Total Parkl Improvements Payroll Expenses Child Support PayrollE Expenses Other Total PayrollE Expenses Permits Public Safely Education Police Department K-9 Auto Repair & Maintenance Equipment Equipment Repairs Fuel License & Support Office Supplies Telephone Testing Supplies Training Uniforms Utilities Total Police Department Public: Safety- -Other Total Public Safety Public Works Equipment Repair Street Signs Debris Cleanup Lights Mosquito Control Street Repair Public Works. -Other Total Public Works Seizure Expenditure Training Expenditure Water Deposit Refund Water/Sewer Automobile! Repairs Building Maintenance Chemicals Covenience Feel wIS Equipment Repairs Garbage Collection Fee Lab Fees Legal Fees Maintenance Office Supplies Operating! Supplies Pormit Postage Sales Tax Paid    10:27AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October: 2019 Budget 0.00 0.00 0.00 0.00 0.00 0.00 200,000.00 200,000.00 1,054,874.57 0.00 0.00  Oct19 0.00 0.00 200.21 0.00 0.00 20.00 0.00 6,471.24 99,235.98 37,173.52 37,173.52  $Over Budget 0.00 0.00 200.21 0.00 0.00 20.00 -200,000.00 -193,528.76 -955,638.59 37,173.52 37,173.52  %ofE Budget 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 3.2% 9.4% 100.0% 100.0%  Seminars/Training Software Telephone Testing Uniforms Utilities Water/Sewer- Other Total Water/Sewer Total Expense Net Ordinary Income Netl Income  Page 3    Christopher A. Turner, PLLC CPA  5411 Plaza Drive, Suite FBox 8 Texarkana, TX75503 Office 903-748-7316 Fax 844-295-4047  2171 North. Jefferson Ave., Suite 2 Mount Pleasant, TX75455 Office 903-572-5185 Fax 844-295-4047  PROPOSAL TO PERFROM AUDIT SERVICES CITY OF CUMBY,  TX    Table of Contents  Transmittal Letter 1. Executive Summary 2. Audit Quality and Approach 3. Peer Review 4. Degree of Compliance 5. Proposal Pricing 6. Explanations and Exceptions 7. Descriptive Literature  1 2 2 3 3 3 5 5 5 6 6 7 8 11  8. Background Information and Experience  9. References Conclusion  Appendix A: Engagement Team Biographies Appendix B: Peer Review Report Appendix C: Continuing Education Summary    Christopher A. Turner, PLLC CPA  5411 Plaza Drive, Suite F Box8 8 Texarkana, TX75503 Office 903-748-7316 Fax844-295-4047  217 North. Jefferson. Ave., Suite2 Mount Pleasant, TX75455 Office 903-572-5185 Fax8 844-295-4047  October 21, 2019 Cumby, TX Cumby, TX75493 Dear Honorable Mayor:  Honorable Mayor and City Council of  lam pleased to present thet following proposal to continue to provide audit services for the City of Cumby, lam confident thatIwill show that I have the ideal mix of experience, resources, and knowledge needed to continue to deliver the service that you desire. The City of Cumby, TX will enjoy several distinct advantages to continue having me handle your professional service needs, including: a. My firm is relatively small and thus will result in lower overhead costs to keep your fees low. b. My commitment to providing more personal attention to your auditing needs in at timely basis. My involvement in the entire audit process as opposed to the larger firms where senior partner Ibelieve my commitment to quality and timely service and my depth of governmental accounting knowledge will serve you well. I do whatever is required to get the job done, on time, without My clients deserve only the best, and I deliver nothing less. Iplace a premium on client relationships, building high level of trust and commitment to your success. My clients look at me: as a valued resource for advice ands solutions. Iflam chosen to continue partnering with you,l Iwill use all myr resources to help lwant to assure you1 that the City of Cumby, TX will receive great service from me. want your continued business. If you have any questions about this proposal, please call. would be honored to continue havingyour organization as a client and am excited aboutt the opportunity to be a partner in your success.  TX.  involvement may be limited to you dealing with only staff members  compromising quality.  you succeed.  Sincerely,  Christopher A. Turner PLLC, CPA C Christopher. A. Turner, CPA Owner/Managing Member    1. Executive Summary  Christopher A. Turner PLLC CPA is dedicated to developing an audit engagement plan tailored to the City of Cumby, TX's unique needs. All services will be performed by Christopher A. Turner, owner/managing member oft the firm. Bellow, present my understanding of the services to be performed: a. Fiscal year financial audit of the City of Cumby, TX which shall include the general-purpose financial statements, related notes to the financial statements, and required supplementary information which includes the Management Discussion and Analysis, Budgetary Comparison b. The audit is to be performed in accordance with generally accepted auditing standards established by the American Institute of Certified Public Accountants and Governmental The timing of the audit is to begin on or about December 16, 2019 and is to be completed by d. will assist in the preparation of the financial statements, related notes to the financial statements, and required: supplementary.n informationy whichi includes the Management Discussion and Analysis, Budgetary Comparison Schedules, and GASB required Pension Schedules.  Schedules, and GASB required Pension Schedules.  Accounting and Financial Reporting Principles.  January 31, 2020.  2. Audit Quality and Approach  When Christopher A. Turner, PLLC CPA performs and audit, a critical step is understanding my client's operations and the unique factors which differentiate your organization. I develop a thorough understanding of my client's activities, operation systems, personnel and special needs. I use this information to plan a complete but efficient audit; areas which require more attention are identified and unnecessary or redundant procedures are eliminated. 1 have tailor my audit approach based on my advance understanding of governmental audit and accounting, audit requirements, and the City of Following is an overview of the key phases of my approach tot the City of Cumby, TX's audit:  Cumby, TX's needs.  Phase 1-F Preplanning  Thet first step of the audit is preplanning, which consists of meeting with the City's management to clearly identify the lines of communications, perform a risk analysis, discuss any concerns ori issues you have and set expectations. Iwill also establish a preliminary timetable to ensure a smooth audit process. The proper analysis and consideration of your risk environment is an important part of this phase. My a. An assessment ofi inherent risks, both at the financial statement and account balance levels.  risk assessment process encompasses:  -2-    b. An evaluation of internal control: structure and the subsequent assessment of control risk. Ana assessment of the effectiveness of analytical procedures in controlling and detecting risk.  d. - Ana analysis of business risks.  Iwill work with the City of Cumby, TX's financial team to ensure that the audit effort considers the risk environment. To decide how limited audit resources can be utilized in the most cost-effective and efficient manner, there must be a detailed risk assessment of all business activities of the organization.  Phase 2- Planning and Timing  The next step ist to develop an audit plan, which includes tailoring audit programs and procedures specific to the City of Cumby, TX, agreeing on information to be provided by your staff, arranging the exact time ofp preliminary and final fieldwork, and performing analytical procedures prior to the audit date. This step  ensures that all risks have been addressed.  Phase 3-F Fieldwork  Fieldwork ist thel largest part oft the audit process and consists of both substantive audit tests and analytiçal review. Int future years, I expect to perform many of my audit procedures on a preliminary basis. By performing many of my audit procedures before year-end, there is less strain on your accounting staff At the end of the preliminary and final fieldwork, will discuss the results of my work and my preliminary  during the fiscal year-end.  recommendations with the City of Cumby, TX's management.  Phase 4- Review and Wrap-Up  To ensure that my final audit is of the highest quality, the files and reports will pass through several reviews, some may be done during the fieldwork and some may be done by an outside pre-issuance reviewer. Upon completion of my review process, Iwill meet or discuss with you via phone conference before thei financial statements are finalized to discuss the results of the audit process.  Phase 5- Report Issuance  At the end of my engagement, Iwill meet with the City of Cumby, TX's Audit Committee or similar form of governance to present my reports and letters. Iwill discuss business matters, which will include my recommendations for improving your operations, as well as information regarding new accounting pronouncements, and other issues that impact your organization. I will also be available to you believe in a proactive approach to identify and resolve issues during the engagement with the City of Cumby, TX's management. My approach to resolving an issue, if one should arise, during the course of the engagement regarding management's recording, presentation of an accounting transaction, or the applications ofar new accounting: standards is tol have regular meetings with management and discuss the  throughout the year to answer any questions you may have.  issue untili it is resolved.  -3-    Christopher A. Turner, PLLC CPA is proud ofi its reputation of providing clients with high qualitys services. I monitor my system of quality control continuously throughout the year and subject my audit and accounting policies and procedures to an independent outside preview (referred to as a peer review) every three years as required by our membership in the American Institute of Certified Public Accountants. Christopher A. Turner, PLLCCPA'ss system of quality control is based on the AICPA's quality Ihave developed specific, computerized audit programs, allowing me to gain maximum flexibility in designing the audit approach at the lowest possible cost. Thave undergone extensive training on1 the use  control standards.  oft these audit techniques and relevant application oft these software programs.  3. Peer Review  My system of quality control for accounting and auditing practice in effect for the year ended December 31, 2016 was subjected to peer review byt thei firm Acker and Co., CPAS, whichi issued a pass rating opinion  dated. June 27,2017 on my system of quality control. Acker and Co., CPA'sreport isi included in Appendix B.  4. Degree of Compliance  Christopher A. Turner PLLC understands and affirms that all services quoted in this proposal are in full accord with the specifications of the request for audit: services and has no exceptions to note at this time.  5. Proposal Pricing  My goal is to provide high-quality, reliable service at reasonable fees. My fees are based on estimated hours using a value pricing model based on my experience. Unless there are significant changes in your Following are my professional fees for the 2019 engagement and future years should the City wish to  operations, Idon'tanticipate a fee increase,  continue our relationship:  Years Ending  2019 2020 2021 2022 2023  Audits of financial statements of City of Cumby, $7,000 $7,000 $7,000 $7,000 $7,000  TX 09/30  Assisting in preparing the financial statements and related notes to the financial statements. Meet with the Audit Committee or similar form of those in charge of governance. Provide routine consultation throughout the year.  Total  $7,000 $7,000 $7,000 $7,000 $7,000  These fees include all direct and indirect costs, including out- of pocket expenses.  My proposed fees are based on the following assumptions:  4.    a. The overall condition of your financial and accounting records is satisfactory.  b. - will receive support from your accounting personnel necessary for the preparation of the requested schedules and other supporting documentation beforel Icommence fieldwork. There will not be a need for substantial research any unforeseen technical issues or new My fee estimate is "not to exceed" commitment. Should any additional work be required or requested that exceeds my fee estimate, this work will only be performed if agreed-to by both my firm and the City  accounting or auditing pronouncements for me to complete my audit.  of Cumby, TX.  6. Explanations and Exceptions  To meet and exceed your expectations, l'am diligent about maintaining open communication throughout the entire engagement. In my experience, this results in a more effective engagement. My approach depends on the timely response and assistance of the City of Cumby, TXI personnel. This cooperation will will schedule recurring weekly phone calls or emails with you to discuss the status of the engagement Further, believe in maintaining our relationships with my clients ally year long rather than just during the engagement. Accordingly, Iwill communicate with the City of Cumby, TX management on topics I find may be ani interest to you asi itrelates toy your financial and business operations and act as your proactive strategic partner ini identify opportunities that may contribute tot the future success ofy your organization.  further ensure my work is completed in an efficient and cost-effective manner.  and address any open issues or areas of concern.  7. Description Literature  Additional literature of services the firm provides can be found at thet firm's website at catcpatx.com.  8. Background Information and Experience  Located in Mt. Pleasant, TX and Texarkana, TX and licensed in the states of Oklahoma, Texas, and Arkansas, Christopher. A. Turner, PLLC CPA has a significant wide area client base andi it continues to grow because of my desire to provide high quality services to the governmental, for profit, and not-for-profit business sectors. As such myi firm has been ablei to maintain its long-standing client relationships that on average have been with my firm for 12 years. My client based is comprised ofav variety of different types of entities, all of which continue to broaden the experience base of the owner/managing member. Christopher A. Turner has been providing audit and consulting services to government entities for over12 years. Christopher A. Turner, the partner who willl be concurring partner for the audits has over: 12 years ofexperience withg governmental entities. Appendix A contains a detail BiographyofChristopher A.T Turner laffirm that the firm and the engagement team are independent with respects to the City of Cumby, TX and have in place quality control procedures to ensure that independence is noti impaired in anyway.  and in appendix D his continuing education listingf for the last two years.    9. References  lunderstand that quality of service will be al key factor as you prepare to select at firm to serve the City of Cumby, TX. lencourage yout to contact thei following client references tol learn more about my experience  and commitment to quality client services. Town of Midland, AR (audit client from 20131 to 2014) Reba Lovell, Last known City Secretary  479-639-2635  Town of Hartford, AR (audit client from 20181 to present)  Judy Adair, City Secretary 479-639-2219  City of New Boston, TX (audit client from 2019 to present)  Sharmin R. Hutto, City Secretary 903-628-5596  City of Como, TX (audit client from 2018 to present)  Mary Doss, City Secretary 903-488-3434 Conclusion  want to continue being a key part of the City of Cumby, TX's future: suçcess.  Ihave developed a reputation for helping organizations meet their goals and fulfill their missions. With the close, personal involvement in all my engagements, the extensive experience and insight of my professional experience, and my commitment to meeting engagement deadlines, IC can continue to help appreciated the opportunity to present this proposal and look forward to continuing building a long- If you have any questions or comments, please contact Christopher A. Turner at 903-572-5185 or email  you accomplish your goals.  lasting relationship with the City of Cumby, TX. me at atumerpaPatgikon.    Appendix A    Christopher A. Turner Firm Owner/Managing Member 0903-572-5185 F844-295-4047 aumerpaPatcpat.com Summary of Experience  Christopher has over 20 years of accounting and auditing experience inav variety of industries. From 1998 to 2000, Christopher was a bookkeeper for a large firm out of Texas in its Oklahoma office where bookkeeping was provided to 150 clients each month. From 2000 to 2001, Christopher was a controller forasmall local motorcycle shop where he managed the day-to-day: accounting activities fort the! business. From 2001 to 2007, Christopher worked for a CPA firm in Fort Smith, AR where he oversaw planning, fieldwork, and concluding audits for clients such as the Central Mall formally owned byt the Warmacks. In 2007, Christopher purchased his first firm in Texarkana, TX and his second firm the following year. Currently, Christopher oversees and handles the audits for 2 non-for-profits, 3-5 city audits, 2 audits under HUD, and 2 construction companies. Christopher also performs 5 review engagements to construction companies to meet the requirements for the State of Arkansas Contractors Board and Christopher provides due professional care for each engagement he encounters. Prior to beginning the engagement, Christopher studies the client's financial picture and gets to know the organizations management team. He keeps them informed, makes practical recommendations and monitors the Christopher plans, performs thet fieldwork, composes the management letter, composes the engagement letter, composes the communications. to management and those in charge of governance, assists in the preparation of the basic financial statements and related notes to the financial statements, and assists in solving issues. Christopher has numerous other experiences with for-profit and not-for-profit  performs several compilation engagements.  progress of thej job.  organizations in which he provides accounting and auditing services to.  Professional Affiliations  a. Licensed CPA in the states of Oklahoma, Texas, and Arkansas. Member oft the American Institute of CPAS. Member of the Texas Society of CPAS. d. Member oft the Government Audit Quality Control Center. e. Member oft the Employee Benefit Plant Audit Quality Control Center. Member of the Private Companies Practice Section.  Enrolled peer reviewer.  Education  a. Associates of Arts degree, Carl Albert State College, Poteau, OK  b. Bachelor of Science degree with focus of studying accounting, Northeastern State College, Master's in business administration, University of Phoenix (online), Phoenix, AZ.  Tahlequah, OK    - '  Christopher. A. Turner, PLLC,CPA  June 27,2017 Page2  As part of our peer review, we considered reviews by regulatory entities as communicated by the  firm, ifapplicable, in determining the nature and extent of our procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Christopher A. Tumer, PLLC, CPA in effect for the year ended December 31, 2016, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), orj fail. Christopher A. Tumer, PLLC, CPA has received a  peer review rating of pass. héhat 4 Acker & Company Certified Public Accountants, PC  Gyy    3  Acker & Company Certified Public Accountants, PC  Report on the Firm's System of Quality Control  June 27,2017 To the Shareholders of Christopher A. Turner, PLLC, CPA  and thel Peer Review Committee oft the' Texas Society of Certified Public Accountants  We have reviewed the system of quality control for the accounting and auditing practice of Christopher A. Turner, PLLC, CPA (the firm) in effect for the year ended December 31,2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at wwwacpActzpsummar The summary also includes an explanation ofhow engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to  Accountants (Standards).  determine aj peer review rating. Firm's Responsibility  The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality  control, ifany,  Peer Reviewer's Responsibility  Our responsibility is to express an opinion on the design of the system of quality control and the  firm's compliance therewith based on our review. Required Selections and Considerations  Engagements selected for review included engagements performed under Government  Standards.  Auditing  16141 W. Grande Blvd. - Tyler, TX75703 Phone: (903) 592-4584 . Fax: (903)592-4691    Appendix B    AICPA) TexasSoclety ofCerttlied Public Accourtants  AICPA Peer Review Program and TSCPA Peer Review Program Administered by the Texas Society of CPAs  September 12, 2017 Christopher Turner Christopher A Turner PLLC CPA 217 N Jefferson Ave Ste 2 Mount Pleasant, TX 75455 3965 Dear Christopher Turner:  Itis my pleasure to notify you that on September 11, 2017, the Texas Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is June 30, 2020. This is the date by which all review documents should be As you know, the report had a peer review rating of pass. The Committee asked me to convey its  completed and submitted to the administering entity.  congratulations to the firm.  Thank you for your cooperation and support of the profession's practice-montoring programs.  Sincerely,  Arbn Jerry Cross Director - Peer Review Texas Society of CPAS CC: Leonard Acker Firm Number: 900004689959  peerreview@iscpa.net 800-428-0272 Opt. 2  Review Number: 522234  14651 Dallas Parkway, Suite 700, Dallas, TX7 75254-7408 . (972) 687-8500 * (800) 428-0272 . Fax (972) 687-8575    Appendix C    Texas State Board of Public Accountancy  Willlam Treacy, Executive Director  TURNER, CHRISTOPHER. ALAN- - Individual Licensee Review CPE Courses Previously Reported Your license fees have been paid and your license has been issued.  Licensee Menu Logout Conlact theE Board I TermsofUse CPE Courses Previously Reported license period. The courses are listedi inc date order fore each interval. License Period Accrual Period Type Datel Taken Credits Method! Sponsor ID JAN 2017 JAN 2016 DEC 2017 DEC 2016  Thet following courses that were reportedi ina a prior business day have been used to calculate the CPE requirement fory your next unissued  Sponsor  Course ID  CPEC Course  Tech 09/12/2016 2.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 09/12/2016 4.00 A 009314 SURGENT MCCOY CPE, LLC Tech 09/14/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 09/16/2016 8.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 11/10/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/15/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 12/09/2016 8.00 A 009314 SURGENT MCCOY CPE,LLC Tech 12/10/2016 2.00 D 009314 SURGENTI MCCOY CPE,LLC Tech 12/10/2016 4.00 D 009314 SURGENTI MCCOY CPE, LLC Tech 01/24/2017 1.50 D 000215 AICPA Tech 06/12/2017 2.00 D 009580 BECKER EDUCATION PROFESSIONAL Tech 07/02/2017 2.50 D 000215 AICPA Tech 07/03/2017 1.50 D 000215 AICPA Tech 07/03/2017 1.00 D 000215 AICPA Tech 07/10/2017 2.50 D 000215 AICPA Tech 07/10/2017 1.00 D 000215 AICPA Tech 08/13/2017 8.00 A Tech 09/27/2017 2.50 D 009580 BECKERE EDUCATION PROFESSIONAL Tech 09/27/2017 2.50 D 009580 BECKERF EDUCATION PROFESSIONAL Tech 09/27/2017 2.00 D 009580 BECKERF EDUCATION PROFESSIONAL Tech 09/29/2017 3.00 D 000215 AICPA Tech 10/03/2017 8.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 10/06/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/09/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/10/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/12/2017 2.50 D 000215 AICPA Tech 10/12/2017 2.50 D 000215 AICPA Tech 10/13/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/06/2017 B.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/10/2017 8.00 A 009314 SURGENTI MCCOY CPE, LLC Ethics 12/12/2017 4.00 D 009046 CPEthink.com, Ltd Tech 06/05/2018 16.00 A 008900  CON3 Controllership Skills Update: Budgeting and Forecasting DRF4 Fraud Basics: Prolecting the Company ACAU Annual Accounting andAudil Update CRAU Compilations, Reviews, andN New Preparations: EPAU UGID Essential Course forF Perfroming Singl Audits Under New UGFA GVAA Lales! Development in Govi Accg andA Auditing GNAA Lalest Developmenti in Govt and NFPA Acdg andA Auditing CROV Compilation andR Review Overview BFT4 Federal Tax Update  TOTAL  52.00  JAN:2 2018 JAN2 2017 DEC2018 DEC2017  PEERF REVIEWPRGME BASICS- PRGMO OVERVIEW HUD: ANAUDIT INTRO PEER REVIEWF PRGME BASICS- PLANNINGASYS REV PEERF REVIEWF PRGME BASICS -PEFASYSI REV PEER REVIEWPRGMI BASICS- REPTG ONASYS REV PEERF REVIEWF PRGME BASICS- -ENGF REVS PEERE REVIEW PRGE BASICS- ADMF PEER REVIEWS BEÇOMMING/ ANA AICPAPEER: REV TEAM/REV CAPTAIN: CASE STDY EMPLOYEE BENEFITS, PART3- DBPP EMPLOYEE BENEFITS, PART2-DCP INTRODUCTION TOE EMPLOYEE BENEFITS, PART1 AICPAR PEERI REVEWMUSTSEIECTI INDS UPDATE: GVT HOWTODOAGAAS AUDIT Annual Accounting andA Audit Update Latest Development in Govt Accig andA Auditing COMPILATION, REVIEWS, ANDI NEWF PREP UPDATE PEER REVEWUPDATE AICPAF PEERE REVIEWM MUST-SELECTI INDS UPDATE: EBP LATEST DEVELOPMENT INNFPA ACTGA AND AUDIT AUDITS OF 401(19 PLANS: NEW DEVEL OPMENTS Essential Course forF Perfroming Singl Audits Under New UGFA Ethics andF Professional Conductf for Texas CPAS 20181 Texas School Dist. Acct. &Auditing Conference  ASCPA  TOTAL  95.00    JAN: 2019 JAN2 2018 DEC2019 DEC2018  BUSINESS PROFESSIONALS NETWORK, INC.  Tech 07/02/2018 8.00 A 009314 SURGENTI MCCOY CPE,LLC Tech 11/06/2018 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/13/2018 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/14/2018 8.00 A 009314 SURGENT! MCCOY CPE,LLC Tech 11/26/2018 4.00 A 009314 SURGENTMCCOY CPE, LLC Tech 11/27/2018 8.00 A 009314 SURGENT MCCOY CPE,LLC  GAAS Howt to DoaGAASA Audit Fraud &A Abusei int NFPE Entities & Govt.: Stealingfrom FANG Everyon ACAU Annual Accounting and/ Audit Update CRAU Compilations, Annual Udt Review, and NewF Prep: EngF Perf. and AFPL Auditso of4 401KF Plans: New Developments ando Critical GNAA atest Devel. in Govt &NFPAodg. andA Auditing  Issues  TOTALI  60.00  Courser methods are:A A-Participant, B-nstructor, C-Author, D-Correspondence, E-Nano Program, F-Blended Program.    Page 1 of1  cityorcumby@cumbytel.com  From: "Mike Ward, CPA" mwrgmik-wardpacan  Date: To: Hic Codi,  Friday, November 08, 20191 11:34AM dyotumbyumlyelcm  Subject: RE: Audit Estimate  Sorryi it took me sO long to respond. Itook on a County that needed 5 audits completed, ifal bond issue passed. Ididn't want to plan anything until II learned if the bond issue passed or not. The bond issue failed, solam doing Iwill get you an official engagement letter, but Iwould propose $6,000, and would be able to conduct the audit Again, lam sorry that it took me so long to respond. Pleas ele me know ify you have any questions at all.  just one audit for them, so Ihave some time.  around the end of January.  lhope you have a great day!  Mike  Mike Ward Accounting & Financial Consulting, PLLC  903.269-6211  From: yolambyecumbyelcon cityorcumby@cumbyte.com> Sent: Friday, November 8, 201911:01AM To: Mike Ward, CPA <mward@mikewardcpa.com>  Subject: Audit Estimate Importance: High  Hello Mike, Iwas) just checking to seei if you had a chance to put together the estimate for the financial audit. Our meeting is scheduled for Tuesday and Isend agenda packets to council today. Can you let  me know if something. Thank you  Codi Reynolds, City Secretary City of Cumby (903)994-2272 cityofcumby@cumbytel.com  11/8/2019    PROPOSAL TO PROVIDE. ANNUAL FINANCIAL. AUDIT CITY OF CUMBY,TX  EVANS & KNAUTH, PLLC CERTIFIED PUBLIC. ACCOUNTANTS 4433 Punjab Way, Suite 102 Frisco, Texas 75033 (972)335-9754  CONTACT PERSON: KIRK EVANS Date: October 18, 2019  EVANS & KNAUTH, PLLC  CPA'S CONSUITANTS    TABLE OF CONTENTS  Transmittal Letter. Detailed Proposal: Independence. License to Practice in Texas Firm Qualifications and Experience. Partner, Supervisory and Staff Qualifications. Similar Engagements with Other Government Entities.. Regulation Updates.. Scope: and Specific. Audit Approach. Identification ofF Potential Audit Problems Report Format... Proposed Schedule. Adjustments. Fee Proposal    EVANS & KNAUTH, PLLC CERTIFIED PUBLIC ACCOUNTANTS 4433 PUNJAB WAY, SUITE 102 FRISCO, TEXAS75033 972-335-9754/FAX972-335-9758  TRANSMITTAL LETTER  October 18, 2019 Codi Reynolds City Secretary 1001 E. Main Street Cumby, Texas, 75433  Thank you for the opportunity to submit this proposal to provide financial and compliance audit services for the City of Cumby. Our firm is very experienced inj providing audit services as we have been doing so for several years. The majority of our practice is in providing audit and related services to governmental and non-profit organizations that use fund accounting such as that used by Evans & Knauth, PLLC is a firm of Certified Public Accountants. Our firm has been in business over sixty years and has provided governmental audit services for most of those years. All our audit Our audit would be conducted and reported on in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants and the Governmental Accounting Standards Board, the standards for financial audits set forth in the U.S. General Accounting Office's Governmental Auditing Standards, Audits of States, Local Governments Audited financial statements would be issued for the District, which would meet all requirements necessary to apply for the Government Finance Officers Association - Certificate of Achievement for As part of our audit, we would perform an in depth review of internal controls. Based upon our review, we: may make recommendations on ways to improve the sateguarding of assets. We may also suggest changes in various office procedures. Our recommendations would be made in a positive manner; we purposely try to avoid demeaning anyone. If we decide that it is necessary to make written internal control recommendations, they will be contained in a separate management letter. We maintain our independence and would not hesitate to make disclosures or recommendations that  the City of Cumby.  staff are experienced and well trained.  and. Non-profit Organizations as well as other state and local requirements.  Excellence in Financial Reporting.  we feel were in thel District's best interests.  -1-    We understand the timeline for audit fieldwork and reporting as contained in the request for We maintain our audit workpapers and reports for a minimum of six years. We allow our audit clients or their designated representatives access to those workpapers during the six-year retention This proposal is a firm and irrevocable offer to provide audit and other necessary services for the We believe that our firm is highly qualified to provide the requested services as we have very experienced employees of high moral character whose goal is to provide the best and most efficient services at a reasonable fee. We will provide consistent audit personnel to perform the services which will reduce the time required by District staff. Our work is technically superior as evidenced by our Peer Review reports. Our firm has a long and distinguished record of providing superior Iam authorized to make representations for our firm and would be available to discuss this proposal with you or designated District officials at their convenience. This proposal is valid for a maximum  proposal and we. believe that we can meet each scheduled date.  period. City of Cumby.  audit services to entities the size of City of Cumby.  period of ninety days. Sincerely, Kih Kirk Evans, CPA Managing Partner EVANS & KNAUTH, PLLC  -2-    TECHNICAL PROPOSAL INDEPENDENCE  Our firm and individual employees are independent in relation to the City of Cumby and its employees. Our firm complies with the independence standards of the American Institute of Our firm and employees would maintain their independence during the proposed five year audit service period. If for any reason an employee's independence changed, we would immediately  Certified Public Accountants and the U.S. General Accounting Office.  remove the employee from the engagement and notify appropriate District staff.  LICENSE TO PRACTICE IN TEXAS  The firm of Evans & Knauth, PLLC and all Certified Public Accountants employed by the firm are licensed to practice in the State of Texas and meet all requirements of the American Institute of  Certified Public. Accountants and the U.S. General Accounting Office.  FIRM QUALIFICATIONS AND EXPERIENCE  Evans & Knauth, PLLC: is a firm of Certified Public. Accountants located in Frisco, Texas. Our firm has been in business over sixty years and has provided governmental audit services for most of those years. We would assign a team of three full-time staff to perform the audit fieldwork and then have Our firm is a member in good standing of the AICPAS Governmental Audit Quality Center. We undergo a Peer Review every three years and an internal review the other two years. Our most recent report was 2016 and we: received a grade of "pass" which is thel highest you can receive. We have not had a negative federal or state desk or field reviews and have never been involved in  ai firm partner review the District's audited financial statements.  any disciplinary action.  AFINERSUPFRVIEORY AND STAFF QUALIFICATIONS  Kirk Evans. CPA. Managing Partner- Over thirty years of experience in public and private accounting. Twenty years of experience in Governmental accounting and auditing. He is the firm Manager and oversees all audits. He holds a CPA certificate and license in the state ofTexas. He is a graduate of Drury University, a member of AICPA, local Chris Knauth, CPA, Partner - has over twenty years of experience in public and private accounting. Beginning his career at. Ernst & Young, Chris has worked in various industries and has extensive experience in governmental auditing. He is licensed in the state of Texas and is ai member of AICPA and' Texas Society of CPAs. Heather LaPoint. Audit Manager Heather has over: fifteen years ofe experience in governmental auditing with emphasis in governmental single audits. She is experienced in all aspects of Federal regulations and compliance, as well Federal. Audit Clearinghouse requirements. She is a graduate of the University of California Santa Barbara. Various other staff all with minimum of 10 years ofe experience.  Chamber of Commerce, and Texas Society of CPA's.  -3-    All of our CPAs are. licensed by the Texas State Board of! Public. Accountancy.  In addition to being experienced, our staff of accountants are highly qualified and are provided with the most current literature and training available concerning governmental audits. All of our CPAs are provided a minimum of forty hours of continuing professional education annually including the continuing education required by generally accepted government auditing standards.  Our firm does not discriminate with employment or clients served.  SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES This is a very small sample of our governmental clients  Audit Period Thirty years Ten years Three years Ten years Four years  Entity City of Sulphur Springs Ms. Lesa Smith Finance Director (903)885-7541 City of Alvord Ms. Susan Raines Finance Director (940) 427-2105 Town of New Hope Carol King Finance Director 214-578-6152 South Grayson SUD John Spencer General Manager 903-482-6231 Wylie NE SUD Amanda Horst Business Manager 972-442-2075  Scope ofWork Government Wide Audit, GFOA-CAFR OMB Single Audit Government Wide Audit  Government Wide Audit  Government Wide Audit  Government Wide Audit  Because of our help in preparing the CAFR, several of our clients apply for and receive the Government Finance Officers Association Certificate ofl Excellence in Financial Reporting. During the 2018 year, our firm performed approximately fifty (50) audits of entities that use fund Our firm has performed in excess oft thirty (30) governmental audits every: year for the past 20 years.  accounting.  We also perform in excess of fifteen (15) single audits every year.    REGULATION UPDATES  Our firm, during the audit periods, will keep District staffi informed of any regulation changes and  their potential impact.  SCOPE AND SPECIFIC AUDIT APPROACH  Our audit would be both a financial audit of the basic financial statements of the District and a "Single Audit", if required. A financial statement audit is made to determine (1) whether the financial statements of an entity present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, and (2) whether the entity has complied with laws and regulations for those transactions and events that may have a material effect on the financial statements. A single audit is required by "The Single Audit Act of 1996" which requires state and local governmental units receiving certain amounts of federal financial assistance to obtain an independent "Single Audit" of federal funds received under various federal programs. Such an audit replaces separate audits of individual grants to which the entities would otherwise have been subject under federal requirements. A Single Audit under the Act consists of (a) a financial audit performed in accordance with the GAO's Government Auditing Standards (the Yellow Book), (b) a study and evaluation of the governmental unit'si internal control structure relevant to federal financial assistance programs, and (c) tests of the governmental unit's compliance with laws and regulations relevant to federal financial assistance Our audit would consist of various tests and procedures designed to meet specific objectives. Auditing standards define those objectives and provide measures of quality that can be used toj judge Standards for financial audits of governmental units, such as cities, as well as standards for public- sector performance auditing, have been established by the U.S. General Accounting Office in its publication Government Auditing Standards, commonly referred to as the "Yellow Book." These Thej preliminary phase of our audit consists of obtaining an understanding of each of the elements of the District's internal control structure to plan our audit of the financial statements. We gain this understanding by flow-charting various accounting functions, interviewing staff, completing questionnaires on certain accounting cycles and performing analytical tests of account balances. Our preliminary work provides knowledge concerning the types of potential misstatements that could be in the financial statements, factors that affect the risk of material misstatement and substantive Based upon the results of our preliminary audit phase, we design an audit program that, we believe, is effective and efficient. We do not use the same program for all audit clients. We design our program to substantively test all material balance sheet, revenue and expenditure accounts. We perform extended analytical tests or statistical tests of transactions or accounts not chosen for substantive testing. We perform extended tests on computer programs or use computer audit specialists only in those circumstances where internal controls are weak, account balances are not as expected or where computers are used for more than general accounting transactions. We select a sample of expenditures for testing from each major fund and for each material federal or state grant. Our samples are normally taken from specific expenditure accounts, the general ledger detail or a universe of checks written. We determine our sample sizes based upon the size and We use council minutes, bond ordinances, grant documents, revenue sources and various other We prepare all our workpapers and would only request that District staff provide system  programs.  the effectiveness of the tests and procedures used to meet them.  standards form generally accepted government auditing standards.  tests that should be included in our audit program.  nature of the universe.  sources to determine laws and regulations subject to audit test. documentation and explanations and needed source documents.  -5-    Our audit program for an entity the size of the City of Cumby can be seventy pages of audit procedures and considerations that will be satisfied. The audit program is divided into such areas The assignment ofstaff to specific areas would not be done until after the preliminary phase of our audit. Mr. Evans would manage the audit and would be on site for all fieldwork. At the end of the audit fieldwork a firm partner reviews the audit program to make certain that all steps were satisfactorily completed and signed-offbyt the responsible staff member. We understand the timeline for audit fieldwork and reporting as contained in the request for  as:  proposal and believe that we can meet each scheduled date.  IDENTIFICATION OF POTENTIAL AUDIT PROBLEMS  We do not foresee any potential problem areas. Ifany areas of concern are discovered during the audit process, they will be discussed with appropriate District management personnel during the  course of our audit.  REPORT FORMAT: and GFOA  We have not included a sample report format as the report format would meet all AICPA, GASB, Our firm is very experienced in assisting governmental clients who desire to send their CAFR to the GFOA of the U. S. and Canada for review in their Certificate of Achievement of Excellence in Financial Reporting Program. One of our experienced staff would compare the District's CAFR to the GFOA checklist and to a set of financial statements, prepared by our firm, that has already been awarded the GFOA Certificate. Any noted deficiencies would be made known to District staff.  GAO, CAFR and request for proposal requirements.  -6-    CITY OF CUMBY EVANS & KNAUTH, PLLC Certified Public. Accountants  Kirk Evans, partner of Evans & Knauth, PLLC: is entitled to represent the firm, empowered to submit a cost proposal, and authorized to sign a Total all-inclusive maximum price for the fiscal year end September 30,  contract with the City of Cumby. 2019 engagement is $ 12,000.  Klh Kirk Evans  October 18. 2019 Date  -7-    ORDINANCE NO.  AN ORDINANCE OF THE CITY OF CUMBY, TEXAS ADOPTING RULES AND REGULATIONS FOR THE USE OF PUBLIC PARKS WITHIN THE CITY OF CUMBY, TEXAS; PROVIDING A PENALTY IN AN AMOUNT NOT TO EXCEED $500.00 FOR ANY VIOLATION; PROVIDING A REPEALER CLAUSE, A SEVERABILITY CLAUSE, AND A SAVINGS WHEREAS, the City Council of the City of Cumby, Texas finds that it is in the best interest of the health, safety and welfare of its citizens to adopt rules and regulations of city  CLAUSE; AND SETTING AN EFFECTIVE DATE.  parks;  NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SECTION 1. A new article for the Rules and Regulations of Public Parks of the Code of Ordinances of the City of Cumby, Texas, is hereby adopted and shall read as follows:  CUMBY, TEXAS:  SECTION 1.01  Definitions  "Applicant" means any individual, person, firm, partnership, association, corporation, or organization applying for a City of Cumby Park Reservation Permit Application and/or City of Cumby Park Special Use Permit. "Application" means the written request for a City of Cumby Park Reservation Permit Application and/or City of Cumby Park Special Use Permit. "Authorized Vehicle" means any vehicle approved by the City Representative. "Burn ban" means al ban on the making or kindling of fires at any park facility based upon the city Representative's determination, in his or her sole discretion, that extreme dry weather, high winds or other conditions endanger public health  and safety.  "City" shall mean the city of Cumby, Texas. reserve any or all of the City of Cumby Park.  "City of Cumby Park Reservation Permit" means the permit needed in order to "City Representative" means the City's authorized representative or his or her "Class B. Amusement Ride" means a mechanical device that carries passengers along, around, or over a fixed or restricted course or within a defined area for the purpose of giving the passengers amusement, pleasure, or excitement, including one thati is mechanically inflated using a continuous airflow device and  designee.  Public Park Permit  Page 1 of13    provides a surface for bouncing and jumping or creates an enclosed space for the "Motorcycle" means a motor vehicle, other than a tractor, that is equipped with a rider's saddle or seat and designed to have, when propelled, not more than "Motor' Vehicle" or "Motorized Equipment" means a self-propelled vehicle or equipment, including motorized scooters and electric bicycles. This definition, however, does not include any device designed to assist a person who hasa "Non-resident" means any person residing in the Cumby Independent School District but outside of the cityl limits of the City of Cumby is a non-resident. "Park", "Public Park", or Park Facility" means any and alll land, areas, buildings, and facilities that are owned, leased, or otherwise controlled by the city, including, but not limited to parks, playgrounds, pavilions, shade structures, facility, or recreation area thereon operated by the City as a Park or Park Facility. "Park User Fee" means the sum of money to be paid as necessary for the use of "Permit" means written permission, from the city or his or her designees issued pursuant to the provisions of the Ordinance and authorizing a person or organization to carry out the activity specified int the permit at a park or park facility. Permits may include, but are not limited to, special use permits, site use "Permit Holder" means the responsible individual, person, firm, partnership, association, corporation, or organization responsible for the City of Cumby Park "Person" means any individual, person, firm, partnership, association,  purpose of amusement.  three (3) wheels on the ground.  physical disability with mobility.  the Park Facility requested.  permits and facility use agreements.  Reservation Permit and/or Special Use Permit. corporation, or organization of any kind.  "Public Gathering" means a planned [Two (2) or more hours] event that includes a minimum of 15 people in a Public Park for a specific purpose included but not limited to birthday parties, family reunions, private parties or an organized event. This definition is not to include events conducted or sponsored by a City of Cumby public school, Black. Jack Grove Daughters' annual Black. Jack Day Celebration, or Cumby Fire Department's annual Bike Ride. "Responsible Party" means any individual, person, firm, partnership, association, corporation, or organization of any kind who is responsible for compliance with all rules and regulations of the Park Ordinance, City Ordinances as well as all  Federal, State and Local laws.  Public Park Permit  Page 2 of13    "Reserved Facility or Area" means a park location which may be reserved for the exclusive use of the responsible party and includes, but is not limited to, indoor and outdoor facilities, pavilions, shaded structures, gathering areas, and their "Resident" means any person residing within the city limits of the City of Cumby. "Scheduled Activity" means an activity at a park location which has been scheduled through the city for the particular and exclusive use of a person or Special Use Permit" means a special permit needed for certain activities within  adjacent or support areas and facilities.  persons.  the City of Cumby Park.  "Trailer" means a vehicle, with or without motive power:  (1) Designed to be drawn by a motor vehicle and to transport persons (2) Constructed so that no part of the vehicle's weight and load rests  or property; and ont the motor vehicle. Purpose  Section 1.02  Iti is the purpose of the Article to establish rules and regulations governing the use of and conduct in Public Parks of the City of Cumby, Texas.  Section 1.03  Prohibited Activities  (a) Its shall be an offense for any person to knowingly do any oft the acts specified in this section in or upon any park facility, except as otherwise  specifically provided: (1) Park Hours and Loitering  (a) Public Parks shall be closed at night between the hours of (b) Its shall be unlawful for any person(s) to use or bei ina a  10:00 p.m. and 6a.m. Public Park when it is closed. (City of Cumby Ordinance 97-5)  (2) Temporary Closures  (a) Enter or use a park or parkf facility when notice has been posted at the park or park facility that it is closed; or (b) Remain in or return to a park or park facility after being given notice that the park or park facility is closed. No person shall permit or allow any child under the age of twelve (12) years of age to make use ofa a Public Park  (3) Age Requirements  without adult supervision. Public Park Permit  Page 30 of13    (4) Restroom Use  (a) Enter, remain in, or loiter near or about a public restroom  located at or in a parkf facility to (i) Engage in criminal activity; or  (ii) Use the toilet facilities for something other than their intended health purposes; or (b) Enter: a restroom designated for the opposite sex. Itisan affirmative defense to prosecution under this subpart that a person, regardless of age, entered an otherwise unoccupied restroom of the opposite sex (i) For the purpose of assisting a disabled person of the opposite sex; or (ii) Tor render reasonably necessary assistance or supervision of a child under the age of eighteen (18) years.  (5) Weapons  (a) Offense. Possess in or upon a park or park facility or (b) Possess in or upon a park or park facility or premise an air gun, paintball gun, slingshot or any other device that could project any object that is hazardous or dangerous tot the public, unless authorized by state law. (c) Applicability. Nothing in subsection 1.03 (a) shall be construed to prohibit or restrict the lawful carrying or possession ofa a firearm pursuant to state law. (City of Cumby Ordinances 80-4 and 88-2) (a) Sell, possess or consume illicit drugs in a park or park (a) Offense. Consume alcoholic beverages in a park or park facility. (City of Cumby Ordinance 74-4) (b) Sell or possess in aj park or park facility.  premise at firearm.  (6) Illicit Drugs (7) Alcohol  facility.  (8) Tobacco Use  (a) Use or consume any tobacco products including the use of  an electronic vaping device. (i) Inay park restroom; or feature; or  (ii) Inside the border of a playground or other play (ii) Under or within 201 feet of the Pavilion; or (iv) In an outdoor area of a park facilityw where itis posted as prohibited or is otherwise prohibited.  Public Park Permit  Page 4 of13    (9) Fires  (a) Make or kindle a fire in an area which is not a public stove, grill, fire pit, or other designated area provided for that  purpose; or (b) Leave at fire unattended; or  (c) Make or kindle a fire during those periods that the City determines that a burn ban is appropriate and notice to the public of any such burn ban had previously been published on the city's web page. (City of Cumby Ordinance 2015-08-001)  (10) Fireworks  No person, firm, company, corporation, or association shall cast, throw, or fire any squib, rocket, cracker, torpedo, grenade, gun, revolver, pistol, cap or cartridge, or other combustible fireworks of any kind in the City Park. Destroy, damage, deface or remove shrubbery, trees, soil, grass, turf or other vegetation, rock, mineral or any other personal or real property or dump any type of trash or  (City of Cumby Ordinance 92-3)  (11) Environmental Disturbance  debris.  (12) Motorized Vehicles and Equipment  (a) Operate and/or use any motor vehicle or motorized equipment in and/or upon a Public Park except in certain areas, drives and pathways specifically designated or authorized for such purpose, including but not limited to: automobiles, airplanes, drones, motor bikes, motorcycles, all-terrain vehicles (ATVs), mopeds, go-carts or motorized (b) Operate any motor vehicle or motorized equipment in areas designated for the operation of such motor vehicles or motorized equipment in willful or wanton disregard for (c) Park any motor vehicle or motorized equipment upon the grass, lawn, or any other areas within a Public Park that have not been designated for parking purposes. (d) Park any motor vehicle or motorized equipment in any parking lot or parking area sO as to obstruct, block or hinder ingress or egress of such parking lot or parking (e) Applicability. This prohibition shall not apply to the following organizations during the designated event:  models.  the safety or persons or property.  area.  Public Park Permit  Page 5 of13    (i) Cumby Volunteer Fire Department's Annual Bike (ii) Black. Jack Grove Daughters' Annual Black. Jack (ii) Stars and Stripes Annual 5K Run (City of Cumby Ordinance 2012-3) (a) Ride or lead a horse in the Public Park. (b) Abandon any animal. animal produce.  Ride. Grove Day.  (13) Animals  (c) Fail to immediately remove and dispose of any excreta an (d) Permit an animal which is not a service animal used to assist the person with a disability to enter or remain inside (f) Fail to keep an animal restrained by a leash not more than six (6) feet long, which leash shall at all times serve as a connection between the animal and the person that  the park or park facilities. (e) Permit an animal to run at large.  accompanies the animal. (g) Permit an animal to remain unattended. (h) Tether an animal to any object. (i) Applicability. This shall not apply to:  (i) The animal is a police service animal under the supervision of a peace officer in the performance (ii) The animal is training in designated areas for search and rescue purposes that benefit the public (City of Cumby Ordinances 97-6, Section 1(a) and 2012-3) (a) No person will possess or bring any glass container(s) into (b) Applicability. This prohibition shall not apply to the Black Jack Grove Daughters' annually held Black. Jack Grove Day Celebration for the purpose of putting soups and chilis into Erect any permanent sign on or in any park facility area. Failure to notify a City official at the City Hall or Police (a) A defective or dangerous condition at a Public Park; or  of his official duties.  good.  (14) Glass Containers  af Public Park.  mason jars.  (15) Signs  (16) Failure to Notify  Department of:  Public Park Permit  Page 6 of13    (b) Any injury or damage to persons or property occurring ata  Public Park.  (b) None oft the above provisions apply to city employees, agents or contractors in the performance of maintenance, construction or repair duties for any park or park facility except subsections (5), (6), (7), (8) and  (10).  Section 1.04.001  Activities allowed with a City of Cumby Park Reservation Permit or as posted by the City Representative or his or her designee (a) Its shall be an offense for any person to do any oft the acts specified in this section in or upon any park, public park or park facility except with a City of Cumby Park Reservation Permit or as posted by the city representative  or his or her designee. Public Gathering  (1) Use of the pavilion, shade structure and/or restrooms including, but not limited to, birthday parties, family reunions or private parties, or any organized planned event fora a specific purpose without a City of Cumby Park (2) Applicability. This shall not apply to the following organizations during the designated event: (a) Cumby Volunteer Fire Department and their Annual Bike Ride; or (b) Black. Jack Grove Daughters and their Annual Black Jack Grove Day celebration; or (c) Stars and Stripes Annual 5K Run for Spc Arsenio (d) A planned event of the City of Cumby Public School which has been given notice to the City  Reservation Permit.  Ugalde II Representative.  Section 1.04.002  Activities allowed with a City of Cumby Park Reservation Permit  AND a City of Cumby Special Use Permit  (a) It shall be an offense for any person to do any of the acts specified in this section in or upon any park, public park or park facility except with a City of Cumby Reservation Permit AND a City of Cumby Special Use Permit or as posted by the city representative or his or her designee.  (1) Sale of Goods and Services  (a) Sell or offer for sale any food, drinks, confections,  merchandise, or services, unless provided through a City of Cumby Park Reservation Permit and a City of Cumby Special Use Permit, contract or facility use agreement.  Public Park Permit  Page 7 of13    (b) Commercial or business activities for which, unless a City of Cumby Park Reservation Permit and a City of Cumby Special Use Permit, contract orf facility use agreement: () Any participation or admission fee is charged or revenue is otherwise derived; or (ii) Commercial promotional materials or advertising is (c) Applicability. This shall not apply to the following organizations during the designated activities: () Cumby Volunteer Fire Department and their (ii) Black. Jack Grove Daughters and their Annual Black (i) Stars and Stripes Annual 5K Run for Spc Arsenio  distributed.  Annual Bike Ride; or Jack Grove Day celebration.  Ugalde II  (2) Sound Amplification  (a) Use any type of sound amplification devices including, but not limited to, loudspeakers, amplifiers or microphones, unless provided through a City of Cumby Park Reservation Permit and a City of Cumby Special Use Permit, contract or  facility use agreement.  (b) Applicability. This shall not apply to the following organization during the designated event: (i) Cumby' Volunteer Fire Department and their Annual Bike Ride; or (ii) Black Jack Grove Daughters and their Annual Black Jack Grove Day celebration; or (iii) A planned event of the City of Cumby Public School which notice has been given to the City (iv) Stars and Stripes Annual 5K Run for Spc Arsenio  Representative. Ugalde II  (3) Class B Amusement Ride  (a) Use of any bounce house requires a City of Cumby Park Reservation Permit Application, a City of Cumby Special Use Permit and the vendor must carry at least $1 million Insurance Policy. Iti is the responsibility oft the Permit Holder or the Responsible Party to ensure the vendor supplies the required insurance. A copy of the Insurance Policy must be turned in three (3) days prior to the reservation date to the City Representative. Itis the responsibility of the Permit Holder to make sure that the Bounce House Company provides a generator as a source  for electricity. Public Park Permit  Page 8 of13    (Occupations Code Chapter 2151) (b) Applicability. The fees of the City of Cumby Park  Reservation Permit Application and City of Cumby Special Use Permit shall not apply to thei following organizations (i) Black. Jack Grove Daughters and their Annual Black (ii) A planned event of the City of Cumby Public School which has given notice to the City Representative. 1.04.00213)0)0.0, still must provide documentation of any participating vendors of any and all documentation of  during the designated events:  Jack Grove Day celebration; or  (c) The above-mentioned organizations in Section  Class B. Amusement Ride.  Section 1.05  City of Cumby Park Reservation Permit Application Procedure (a) A person wishing to conduct an activity in a park facility which requiresa City of Cumby Reservation Permit and a City of Cumby Special Use Permit under sections 1.03, 1.04.001 and 1.04.002 oft this Ordinance shall file an application with the City Secretary. The application shall at a minimum (2) The name, address, and telephone number of the applicant. Ift the use or activity is to be conducted for, on behalf of, or by any person or organization other than the applicant, then the name, address and telephone number of that person or organization (3) The date(s) and hours for which the permit is requested; (4) An estimate of the anticipated attendance; (5) The type of sound: system, if any; (6) The special effects or features, ifa any (for example bands) (7) Whether the function sponsored is for profit or nonprofit; (8) Whether goods will be sold or fees charged. (9) Whether the applicant is a resident ofi the City of Cumby, Texas; (10) Any requested site support for the permitted activity, including the need for additional sanitary and refuse facilities; (11) Any additional information required by the cityf for organizational, health, safety and welfare purposes oft the city related to the size  provide the following information: (1) The date of the application;  must be provided;  and nature oft the event.  (b) City of Cumby Park and Reservation Permit applications and/or City of Cumby Special Use Permits shall be filed with the city for consideration not less than fifteen (15) business days nor more than three hundred sixty-five (365) days before the date of the proposed use or activity, except as otherwise provided int the rules and regulations of the City of Cumby or if waived in writing by the City. The city shall evaluate the  Public Park Permit  Page 9 of13    application and render: a decision in accordance with section 1.06 within  five (5) business days of receipt of such request.  Section 1.06.001  Reason for City of Cumby Park Reservation Permit Denial (a) Upon receiving such written application, the City Representative must grant a written permission to use the designated park facility unless: (1) The proposed activity or use of the park facility will unreasonably interfere with or detract from the general public use and (2) The proposed activity or use of the park facility will unreasonably interfere with or detract from the public health, safety or welfare; (3) The park facility requested by the applicant has been reserved for another activity or for use at the day and hour requested int the (4) False or misleading information is contained in the application or (5) The proposed activity or use would violate any federal, state, or (6) The nature of the proposed activity or use, equipment needed for the event, and/or level of attendance would likely cause unreasonable or undue environmental damage to the park (7) The applicant submitted the application fewer than fifteen (15) days prior to the requested date of use of the Public Park where extra support trequested from the City cannot be obtained, or (8) The applicant refuses to pay any applicable fees imposed by the (b) The City Representative may impose reasonable conditions or restrictions on the granting of a City of Cumby Park Reservation Permit including but (1) Ar requirement that the applicant post a higher refundable security deposit as determined reasonable for the repair of any damage toi the park facility or the cost of clean-up or both. The amount of the refundable security deposit shall be based upon the nature, attendance, and duration of the permitted activity; (2) Arequirement: that the applicant pay a fee as set to defray the cost of furnishing adequate city personnel at the proposed use of (3) Arequirement that the applicant must submit a written proposal for security and obtain the City Representative's approval thereof prior to the event and/or Public Gathering if the City Representative determines that the use of a Public Park fora an event may reasonably cause severe injury to persons or property  enjoyment of the park facility; or  or  application; or  required information is omitted; or  municipal law; or  facility; or  City pursuant to this Article, section 1.08  not limited to any of the following:  activity;  Public Park Permit  Page 10 of13    or create a riot or disturbance detrimental to the health, safety  and welfare of the public.  Public Park Permit  Page 11 of13    Section 1.06.003  Reason for Permit City of Cumby Park Reservation Revocation  The applicant failed to provide a copy of the Bounce House Insurance Policy  within the allotted time frame. Section 1.06.002  Procedure of City Representative upon Permit Denial  Ift the City Representative denies the permit, then the City Representative must notify the applicant oft the denial and the reasons thereof by letter mailed to the applicant within five (5) business days of the date of the receipt oft the application. Such letter shall be addressed toi the applicant at the address provided on the application. If the City Representative fails to mail such al letter within such 5-day period, such failure shall be deemed a granting of permission to use the Public Park area or facility as requested. Ift the denial is based upon Subsections 1.06.001 above, the City Representative shall advise the applicant of alternate Public Park areas, ifa any, capable of handling a Public Gathering of the  requested size and nature. Section 1.07 Collection and Disposition  The fees established int this article shall be collected by the citya and upon receipt  thereof shall be credited to the appropriate funds of the city.  Section 1.08 Park Reservation Refundable Security Deposit, Park User Fees and  Special Use Permits  (a) Different fees may be established for residents, nonresidents and those residents who can show proof of living in Section 8 housing. (1) There will be a refundable security deposit ini the amount of:  (a) Cumby resident $50.00. (b) Non-Cumby resident $75.00 (c) Resident in Section 8 housing $25.00 (a) Cumby resident $25.00 (b) Non-Cumby resident $25.00 (c) Section 8 Cumby resident $0.00  (2) Park User Fee  (3) Special Use Permits:  (a) Bounce house and other Class B. Amusement Ride $25.00. Pursuant to! Section 1.04.002(a)(3). (b) Sale of goods and services $25.00. Pursuant to Section 1.04.0020)00/D). (c) Sound Amplification $25.00. Pursuant to Section 1.04.002(a/2/a). (4) The City Representative may waive any and all fees for any city-sponsored or cosponsored" function or event. For purposes of this Section, the City Representative is authorized to declare "city sponsorship."  Public Park Permit  Page 12 of13    (b) Any and all fees and charges for park use including but not limited to, pavilions, shade structures, facility, or recreation area concessions, rentals, admissions, vending licenses and permits, as well as athletics and recreation classes sponsored by the City or a private vendor may be established by the City Council. A copy of the schedule of Park fees, if any, shall be maintained for public inspection int the office oft the City Secretary.  (c) All fees must be paid at the time of booking. Park User Fees or special permit fees are not refunded for cancellations. The refundable reservation deposit will be refunded within three weeks of the reservation date provided there has been  compliance with all park rules. Determination of Reservations  Section 1.09  (a) Reservations shall be on at first-come, first-served basis. The city  Secretary shall cause all completed written applications with full payment received to be immediately time-stamped upon their actual receipt by his (b) Iftwo (2) or more conflicting applications are received simutaneously,  or her office. Pursuant to Sections 1.05 and 1.06. then preference shall be as follows:  (1) From a Cumby resident and a non-resident then precedence shall (2) If two (2) or more Cumby residents, then the precedence shall be determined by an impartial means of chance. (3) If two (2) or more non-Cumby residents, then the precedence shall be determined by an impartial means of chance. Duties and Responsibilities, Authority of the City Representative manage all Public Parks, playgrounds and recreational buildings and other improvements on park and playground property belonging to or under the control of the Cityands such other grounds as may be placed under the City Representative's control from time to time by the Mayor and City Council, and to direct the improvement and maintenance of all such (b) The City Representative shall have authority to prescribe written rules and regulations for the administration or an orderly government and use of the Public Parks, provided that such regulations do not conflict with valid laws or ordinances. A copy of such rules and regulations limitation, the City Representative is authorized to include provisions that govern the use of Public Parks by the public and may prescribe such rules and regulations that promote the healthful and generalized use of Public  be given to the Cumby resident.  Section 1.10  (a) Itshall be the duty of the City Representative to direct, control and  properties.  Parks.  Public Park Permit  Page 13 of13    (c) The City Representative or his or her designee is hereby authorized and directed to erect and place appropriate signs in areas of Public Parks to (2) Where motor vehicles, motorized equipment or other vehicles (3) Where motor vehicles, motorized equipment, other vehicles  inform persons:  (1) Where parking is allowed. may be operated. and/or trailers are prohibited. (4) Hours of operation for a Public Park.  SECTION2. All ordinances or parts of ordinances inconsistent or in conflict herewith SECTION 3. Any person who shall intentionally, recklessly or with criminal negligence, violate any provision of this Ordinance shall be deemed guilty of a misdemeanor and upon conviction, shall be fined in an amount not to exceed $500.00. Each day of violation shall  are, to the extent of such inconsistency or conflict, hereby repealed.  constitute a separate offense.  SECTION 4. In the event any section, paragraph, subdivision, clause, phrase, provision sentence, or part of the Ordinance or the application of 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 than the part declared to be invalid of unconstitutional, and the City, Council of the City of Cumby, Texas, declares that it would have passed each and every part of 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 unconstitutional, or whether there be  one or more parts.  SECTION5 5. All rights and remedies of the City of Cumby, Texas are expressly saved as to any and all violations of the provisions of any Ordinances affecting and which have accrued at the time of the effective date of this Ordinance; and, as to such accrued violations and all pending litigation, both civil and criminal, whether pending in court or not, under such Ordinances, same shall not be affected by this Ordinance but may be prosecuted until final  disposition by the courts.  Public Park Permit  Page 14 of13    SECTION 6. This Ordinance shall become effective upon passage, in accordance with  law.  DULYPASSED AND ADOPTED this the.  day of  2019  Douglas Simmerman, Mayor Pro Tem  ATTEST:  Codi Reynolds, City Secretary APPROVED ASTO FORM:  Edgar. J. Garrett, Jr., City Attorney  Public Park Permit  Page 15 of13    PARK SPECIAL USE PERMIT  Permit # XXXXX  [NAME]  BY SIGNATURE of the City Representative, or his or her designee, the following CHECKED ITEMS  HAVE BEEN APPROVED. Items noted as "NA" have not been approved.  Ina accordance with the City of Cumby Ordinance 2019-10-001, Section 1.04(3)(a), Public Waiver of the City of Cumby Ordinance 2019-10-001, Section 1.04(a)(1)-(c), Sale of Waiver oft the City of Cumby Ordinance 2019-10-001, Section 1.04(2)(a)(b), Sound Ina accordance with the City of Cumby Ordinance 2019-10-001, Section 1.04 (4), Class B You must provide insurance coverage for the day of the event with general liability insurance in an amount not less than $1,000,000 combined: single limit (CSL) and $2,000.000 general aggregate. Thei insurance carrier of this policy must be rated' "A"or better by A.M. Best's Kay Rating Guide and licensed to do business int the State of Texas. Ina addition, the policy shalli include the City of Cumby, its' officers, agents, employees, A Certificate of Insurance for the required coverage must be submitted to our office three (3) days prior to the event. This insurance should be available from the company from which you are contracting the service. A copy of thei insurance may be faxed to  Gathering. goods and services. Amplification.  Amusement Ride, aka, Bounce House INSURANCE REQUIREMENTS:  and representative as additional insured parties.  our office at (903) 994-  Authorized Signature City of Cumby  Date    CITY OF CUMBY PARKI RESERVATION  DATE(S) OF RESERVATION: TIME REQUESTED:  APPLICANT NAME: ADDRESS:  CONTACTI NUMBER: CONTACT NUMBER:  Please circle one: eoenyporrescempsetion 8r resident  RESPONSIBLE PARTY:  BRIEF DESCRIPTION OF THE PURPOSE INCLUDING ANY SPECIAL EFFECTS OR FEATURES:  Estimate of attendees: Type of sound system, ifa any: Will Goods be sold ori fees charged: Ist there any requested sites support needed: Any additional information:  Ist this for yes  Profit or Non-Profit Any type of Class B/ Amusement Ride:  no  Applicant Signature  Date  Responsible Party Signature  Date  Office Signature Date Office Use Only  Deposit: $25 (Section 8 resident) $50 (Cumby Resident) $75 (non-resident)  User Fee: $25  Special Permit: (if applicable): $25  TOTAL: DATE PAID:  ()CASH  ()CHECK#_  *** THE CITY OF CUMBY WILL RETURN APPLIÇANT'S DEPOSIT WITHIN! 31 WEEKS AFTER INSPECTION OF THE PARK BYACITY REPRESENTATIVE. FAILURE' TO COMPLY WITH PARKI RULES OR FAILURE TO RESTORE PARK'S CLEANLINESS WILLI RESULTIN/ AI NON-REFUND OF DEPOSIT ANDI POSSIBLEI LOSING PRIVILEDGE OF THE USEC OF  THE PARK INT THE FUTURE. Park Inspection After Event: Responsible Party Signature Deposit  City Representative  Returned  Not Returned Reason:    DISCLAIMERS  Reservation fees are non-refundable unless due toi inclement weather. Areservation may be rescheduled by calling our business office, which can be reached Monday- Friday 8 a.m. until 5 p.m., and requested atl least7 business days prior tot the date oft the reservation. Youv will be assessed a $25r rescheduling fee. Bounce houses and other amusements require a Park Special Use Permit, additional insurance, al Texas Department ofl Insurance Amusement Ride Safety Inspection and an additional $25 special use permit. YOU MUST HAVE THIS PERMIT IN YOUR POSSESSION DURING YOURI RESERVATION. User shall comply with all rules and regulations of the Park Ordinance, City Ordinances as well as all Federal, State and Local laws. Violation of parkr rules, permit rules or the breaking of this contract may resulti ins suspension of recreation privileges or ai fine. Ifnor rule violations occur, deposits will be refunded within: 14-21 business days. A. The pavilion reservedi is accepteda asi is. No special services willl be performed. The reserving partyis is B. Thes size oft the group: shall not exceed the expected attendance as printed on this permit without written  Deposits paid by credit card are refunded tot the same credit card. encouraged" toi inspect thef facility prior toi its use. approval from a City Representative. D. Motorized vehicles are restricted.  C.A Alcoholic beverages in any form are prohibited by City Ordinance. individual, organization or business reserving thef facility.  E. Allt trash must be placed int trash cans. Clean up oft the pavilion and park areas used is the responsibility of the F. Allr reservations must comply with all other applicable City of Cumby park use rules andi regulations as specified G. Responsibility for damage to, or additional maintenance of, facilities resulting from usage beyond normal wear H. The individual, organization or business reserving the pavilioni is responsible for the actions of the participants I.T The use of loudspeakers, amplifiers, or microphones, isp prohibited by City Ordinance, except with the written J. Anyi individual, organization, or business reserving facilities may not use theset facilities for profit-making ***Thisi is not a comprehensive listing of all prohibited activities enumerated by city ordinances, and the language should not be strictly interpreted. Questions or concerns about actual ordinance provision should be  by City Ordinance.  will be assumed byt thei individual, organization or business reserving thef facility.  attending the ctiwIy/eveny/function. approval of the City Representative.  endeavors except with written approval oft the City Representative.  directed to the City Representative.  For morei information callt the City of Cumby at 903-994-2272.    RG3 Meter Company Longview, TX 75602  FS 2912 S Access Road  Date 10/23/2019 Quote # 13587 Project  Quote  Customer City of Cumby P.O. Box 349 Cumby, TX 75433  Rep DJH  Qty 3  Item PDO7GBT  Description  Cost 179.4792  Total 538.44  5/8"x3/4" PD, Gallons, Brass Bottom, Tesla  Quote good for 60 days  903-753-3456  orders@rg3meter.com  Total  $538.44    Ahuja & Clark, PLLC Certified Public Accountants Tax & Accounting . Business Valuation . Business Interruption  October 15, 2019 Ms. Codi Reynolds City Secretary City of Cumby, Texas 100 E. Main Street Cumby, Texas 75433  Via email: cltyorcumby@cumbyte.com  Cityof Cumby, Texas Proposal for Forensic Services  Dear Ms. Reynolds;  The City of Cumby, Texas (the "City") has requested a proposal from Ahuja & Clark (A&C) for conducting a forensic examination of the City's financial affairs for the last ten years. During our conversation, we discussed the nature of forensic services and the difficulties in estimating fees without a detailed understanding of the volume and accessibility of the City's records and the number of potential witnesses to be interviewed. Any time there are potential allegations of intentional misconduct, witness testimony is critical. A further consideration impacting the scope of work is the nature of allegations or concerns which tends to increase or decrease the scope and amount of forensic work. Our experience has shown that examining ten years' worth of financial records will be very expensive and possibly not necessary. A more measured approach would be to start with the last 2-3 years to determine if there are any issues. After the completion of that work, the City Council can then make an informed decision regarding Considering the above variables andlor uncertainties, we propose a two-phase approach. During Phase 1 we will evaluate the volume and accessibility of the City's records and the number of potential witness interviews. We anticipate this scope to take no more than one day with the cost not to exceed $2,500. At the conclusion of Phase 1, we will provide the City with a detailed work plan and estimated fee budget for your approval. Phase 2 will entail our analysis  expanding the scope to include additional years.  and investigation.  Ahuja & Clark, PLLCI |2901 N. Dallas Parkwayl Suite 3201 Plano, TX 75093] (469) commanyecrt.on    City of Cumby, Texas October 15, 2019 21 Page  At the conclusion of Phase 2, a comprehensive report will be provided, suitable for a referral to the appropriate law enforcement agency(s) if deemed necessary. Included will be recommendations for appropriate remedial actions regarding policies and procedures. Sworn testimony will be provided as necessary by team members and subject to a separate All information obtained or prepared by A&C in relation to this engagement will be considered confidential. A&C will not disclose to anyone, without your permission, except as may be required by law, regulation, or judicial or administrative process, the content of any oral or written communications received during the course of this engagement, nor any information gained from the inspection of any documents or records related to this engagement. A&C will immediately notify you upon the occurrence of either of the following events: (a) a request by anyone to examine, inspect or copy any documents or records in our possession which relate to this engagement; or (b) a service or attempted service upon Brown ofa court order, subpoena, summons or formal or informal request which calls for testimony or production of any The work papers and other materials created by A&C during this engagement are the property ofA&C. All of your documents in our possession will be returned to you upon your request. Fees for services will be based upon the hours worked by those professionals assigned. The hourly rates, which are discounted as an accommodation to the City, are as follows.  engagement.  documents or records related to this engagement.  Senior Professional Sr. Forensic Accountant Forensic Accountant Staff  $300.00 $250.00 $150.00  Attached for your information are the resumes for our forensic team. Please contact us with any  questions. Sincerely, Madhn Madhu Ahuja Ahuja & Clark, PLLC  Aay.  Ahuja & Clark, PLLCI 2901 N. Dallas Parkwayl Suite 3201 Plano, TX7 75093/(469) 646olmmanypairk.com    William D. Brown, CPA  William Brown has over 40 years off forensic acpountinginvesigatve experience which includes the FBI, a national law firm, al Big 4 accounting firm and a state agency. Mr. Brown's Forensic and Litigation practice specializes in forensic accounting, investigations, litigation support, and compliance and ethics program Mr. Brown provides forensic accounting, litigation and investigative services to attorneys and their clients. Forensic accounting services include analysis of complex financial transactions or relationships and developing and providing  design and implementation.  evidentiary support for conclusions. Often times fraud is alleged which complicates the analysis with possible intentional concealment. In-depth witness interviews are required to develop evidence of intentional conduct. Litigation related services include acting as both consulting and testifying expert in matters involving financial controversies, breaches of contract and fiduciary duties and allegations of fraud. Assistance to counsel includes developing effective discovery requests, analysis of complex financial information, providing findings to be used in deposing opponent's principals or experts and providing expert testimony. Mr. Brown also assists corporate clients in developing and monitoring their corporate compliance programs by evaluating internal controls, crafting effective procedures and evaluating compliance. Clients include oil and gas industry, healthcare providers, the insurance industry, corporate security and governmental entities. His investigative reports are routinely provided to law As ai former Special Agent for the Federal Bureau of Investigation, he has extensive experience investigating complex white-collar crime matters, including healthcare fraud, and providing expert testimony. He has lectured for FBI Agents and at various State Insurance Departments on the subjects of forensic accounting and white-collar crime investigations and has also lectured nationally on the subject of healthcare fraud and abuse. Over the course of his 40 year career, he has investigated allegations of fraud or misconduct in a number of governmental and private entities within the financial services, Mr. Brown was the court appointed receiver in SEC V. Amerifirst Funding. As receiver, Mr. Brown identified and seized over $49 million in assets diverted from investor funds by detendants. These assets included real estate in Texas and Honduras, bank and brokerage accounts, auto sales andi finance operations, aircraft and exotic cars. Mr. Brown provided expert forensic accounting testimony in the successful criminal prosecution of the two main subjects. Over 60% of the invested funds were returned to the 545 elderly investors. He also provided forensic accounting services in support of the court appointed receiver in SEC V. Gemstar which involved a group of 23 investors with over $23 million invested. Mr. Brown oversaw the investor claims process and the plan of distribution. Mr. Brown previously oversaw Medicaid reimbursement and fraud investigations for a state Medicaid Agency, as al licensed attorney in a national law firm, he lead the Investigations Practice Group, working on cases involving insurance company insolvency for state regulators. He also practiced ini the Healthcare Regulatory Group with a Big 4 Accounting firm overseeing a number of regulatory and enforcement investigations on behalf oft the firm's clients. As at forensic accounting expert, he was engaged by one of the world's largest retailers as the testifying expert in litigation where the client was accused of committing widespread fraud and violations of the civil RICO statute. The client received a  enforcement and prosecutors in support of law enforcement actions.  healthcare, energy, public education and construction industries.  directed verdict in its favor on all fraud related claims.  W.D. Brown & Associates 1 1601 Elm Street! Floor 331 Dallas, Texas 75201/214)70.8167    EDUCATION  Bachelor Degree in Accounting, 1976 Arizona State University Juris Doctor Degree (with Distinction), 1990 University of Oklahoma PROFESSIONAL MEMBERSHIPS Texas City Attorneys Association Certified Public Accountant- - Texas Licensed Attorney, State of Texas American Institute of Certified Public Accountants Texas Society of CPAS Texas Bar Association Dallas Bar Association  National Association of Federal Equity Receivers (Full Member) Society of Former Special Agents oft the FBI PROFESSIONAL EXPERIENCE W. D. Brown & Associates, Dallas, Texas  July 2017- Present  Provides forensic accounting/ltigation support services regarding a variety of matters, including healthcare providers, false claims act, bankruptcy related Ponzi scheme, residential contractors and food wholesalers. Provide expert testimony regarding orensic/nvestigative matters.  Managing Director, FTI Consulting, Inc., Dallas, Texas  December 2015. - June 2017  Provided forensic accounting"nvesigative services to a variety of clients, including public university, healthcare provider and a wholesale grocery company. Provided expert sworn testimony regarding  damages and causation. Partner-Weaver LLP, Dallas, Texas  September 2005-December 2015  Partner-in-Charge of the Forensic/ltigation practice for the largest regional CPA firm in the southwest. Was appointed receiver by United States District Court for the Northern District of Texas in SEC V. Amerifirst Funding, Inc., et al, July 2, 2007. The receivership involved over 540 investors primarily from Florida and Texas who had invested in excess of $60 million. As Receiver was involved in the identification and marshalling of over $58 million in assets, including used car dealerships, sub-prime auto finance operations and real estate. Managed four major investigations involving public school districts in Texas resulting in referrals to law enforcement. Investigated the embezzlement of over $6 million in repatriated funds, tracing the funds through a maze of 16 bank accounts. Over $770,000 was  traced to would be hit men hired to murder culprit's wife.  W.D. Brown & Associates 1 1601 Elm Street] Floor 331 Dallas, Texas 7520110214,770.8167    Shareholder-Brown & Nelson, P.C., Dallas Texas  November 1996-August 2005  Provided forensic accounting services including litigation related services and internal investigations. Testifying expert on behalf of major retailer which was sued by a supplier for breach of contract, fraud, conversion, and usury. Adirected verdict was granted by the U.S. District Court on the fraud, conversion and usury claims while the contract claim was settled prior to jury deliberation. Testified on behalf of plaintiff against the third-party administrator ofi it health and benefit plan. Claims included ERISA, breach of contract and fiduciary duty. The case settled during trial. Testifying expert on behalf of County Government in breach of contract action against regional healthcare system in regard to providing indigent health care to county residents. On behalf of corporate clients, conducted internal investigations regarding alleged fraud, malfeasance and non-compliance. Clients include healthcare  providers.  Director, Fraud Investigations Practice, Coopers & Lybrand, Dallas, Texas  February 1994-October 1996  Concentrated in fraud and financial related investigations for a variety of clients. Investigations included allegations of vendor fraud, land procurement irregularities and embezzlements. Also worked with the Healthcare Regulatory Group in the area of healthcare fraud and abuse and compliance programs. Engagements included the defense of allegations involving the False Claims Act, Stark Act (Anti-kickback Act) and compliance reviews stemming from national audit initiatives by the DHHS Office of Inspector General. Provided training to other professionals in the area off fraud investigations.  Principal, Hankin & Co., Dallas, Texas  February 1993-January 1994  Provided forensic accounting and litigation support services to attorneys and their clients. Worked on behalf of the Receiver for Blue Cross & Blue Shield of West Virginia in pursuit of a professional  malpractice claim against its independent auditors. Associate-Arter & Hadden, Dallas, Texas  September 1990-January 1993  Headed the Investigations Practice Group of this nationally based law firm, Engagements dealt with allegations of fraud and misconduct, and corporate compliance, and included several on behalf of the California Department of Insurance. Other cases involved healthcare fraud and abuse and compliance. Due to work in the area of insurance insolvency fraud, was asked to provide related investigation training  to the FBI and various State Insurance Departments.  Law Student and Medicaid Reimbursement Consultant, Oklahoma City  August 1987-May 1990 Home Association. January 1986-July 1987  While attending law school at the University of Oklahoma provided consulting services regarding Medicaid reimbursement to the Oklahoma Department of Human Services and the Oklahoma Nursing Senior Manager, Audit and Review Division, Oklahoma Department of Human Services Managed the auditors and investigators assigned to monitor all programs administered by a state agency with a billion-dollar budget. Responsible for Medicaid fraud investigations and provider audits used to  establish negotiated Medicaid reimbursement rates. Partner, Fine & Brown, CPAS, Edmond, Oklahoma  May 1984-December 1985  Conducted Medicaid Provider cost reimbursement audits and consulted with the Oklahoma Department of Human Services on Medicaid reimbursement rates for hospitals and nursing homes. Provided consulting services to the U.S. Department of Justice on a major Medicaid fraud investigation involving a  skilled nursing home in Oklahoma.  W.D. Brown & Associates I 1601 Elm Street] Floor 331 Dallas, Texas 75201/214,770.8167    Special Projects, Finance Office for the Oklahoma Teaching Hospitals, Oklahoma City Medicare Cost Report preparation, billing and collection, and conversion to case mix for reimbursement rates. Reviewed the reasonableness of expenses for the named plaintiffs in their suit to overturn  December 1981- April 1984  Oklahoma's prospective Medicaid reimbursement rates in 1983.  Federal Bureau of Investigation various white-collar crime cases. RECENT SIGNIFICANT CASES  May 1972- December 1981  Starting in 1974 provided forensic accounting support on major land fraud investigations in the Phoenix Division. Promoted to Special Agent in November 1977 and assigned to the Oklahoma City Division and focused on Medicaid fraud cases. Transferred to the Detroit Division December 1980 and worked on  United States V. Michael Herman, etal  Performed forensic examination of schedules prepared by Internal Revenue Service and supporting bank and other financial records. Testified regarding amourtts improperly included in Total gross Receipts by the IRS and Defendant's CPA/Tax Preparer. Conducted a comprehensive examination of major accounting functions and systems in order to identify weaknesses or problems. Reported on issues identified and  City of Fairfield, Texas  recommended appropriate corrective actions.  State Bar of Texas  Performed at forensic examination of previously reported theft of over $500,000 by former employee. The examination involved identifying how the theft occurred and was successfully concealed for several years. Ifurther analyzed the effectiveness of procedural changes taken by the Bari in the aftermath of the theft. Ireported my findings Securities and Exchange Commission V.4D Circle LLC.etal. Provided forensic accounting services to Court appointed receiver. Analyzed financial information relating tot the business and prepared quarterly status reports for the Court, including profit and loss, balance sheet and equity. Services are ongoing. Acted as Court appointed receiver in a state court action. Took control of an online retail business during the pendency of al lawsuit. Managed the daily operations, including online sales, receiving product and shipping purchases. During the 6 months acting as Hired by the executor oft the estate toi identify over $15 million in assets diverted by family members and employees. Analyzed computerized financial records covering a 5-year period, many of the files were corrupted and had to be reconstructed. Assisted the  to the Bar's Board of Directors.  Siragusa V. Rajpal, etal  receiver, turned monthly net losses into net profits.  Estate of Brian Loncar  executor in recovering estate assets. Beaumont Independent School District  Investigated allegations of fraud involving the proceeds ofa a $388 million bond program by an independent school district in southeast Texas. The investigation involved the detailed analysis of over 40 construction projects, focusing on procurement practices and W.D. Brown &/ Associates 1601 Elm Street) Floor 331 Dallas, Texas 75201/0214,770.8167    performance of the contractors and subcontractors. As ar result oft the investigation, referrals were made to the joint local and federal task force investigating the school  district.  Plano Independent School District prosecuted thei individuals involved. EIPaso Independent School District  Investigated a scheme between an outside vendor and District personnel to defraud the District by submitting over $2.7 million in bogus invoices for repairs and maintenance of the District's fire safety system. Ouri investigative results were provided the FBI which Investigated allegations of a widespread scheme by top administrators to avoid federal and state accountability standards. The investigation involved the interview of over 150 administrators and teachers and the analysis of over 30,000 District records. As a result, the Texas Education Agency instituted procedures to revoke the teaching certifications of 551 teachers. Our investigation provided the basis for the criminal prosecution of at least 7former District Administrators and employees. provided expert testimony for the U.S.  Department of Justice in its trial of 5 defendants. Securities and Exchange Commission V. Gemstar, etal.  Provided forensic accounting services to Court appointed receiver regarding a $23 million estate. dentified assets belonging to the estate and traced investor funds througha series of bank accounts. Analyzed investor claims which included a number of investor groups each with its own set of investors. Assisted receiver with the Plan of Distribution Identified a $6 million theft from an international import company byi its former CFO. Traced the stolen funds through a maze of 16 bank accounts and identified real estate, charitable contributions, payments to related parties and the payment of over $775,000 the former CFO paid to individuals to have his wife murdered. Provided testimony att the trial of former CFO for the criminal solicitation of capital murder for which he was Securities and Exchange Commission V. AmeriFirst Funding, Inc. et al. Appointed Receiver by the U.S. District Court for the Northern District of Texas. Managed a$ $40,000,000 estate which included four car dealerships, a portfolio of sub-prime auto loans and real estate in Texas and Honduras. The case involves over 540 investors who purchased over $60,000,000 worth ofi investments from the defendants.  and determined the amount owed each investor. State of Texas V. John Franklin Howard  convicted and sentenced to life in prison.  Range Resources  Led a team of 10 investigating allegations of bribery and kickbacks paid to drilling supervisors working on $1B drilling program in the Marsalis Shale in Pennsylvania, New York, West Virginia and Ohio. Investigation lasted 10 weeks. Confirmed allegations and Berkley Risk Administrators of Texas V. Texas Political Subdivisions This was a breach of contract case involving a third-party administrator. In support of the defendant's counter- claim, we analyzed the financial reporting requirements under the administrative services agreements and the plaintiff's performance. We opined regarding the malfeasance in the performance of plaintiff. The case resulted in a  reported to Company.  multi-million dollar settlement for the defendant.  W.D. Brown & Associates]1 1601 Elm Street! I Floor 33] Dallas, Texas 75201 I(214)770-8167    Guild Manufacturing. Inc.v.J.C.P Penney Co  This case was a breach of contract case involving the Electronic Trading Partner agreement between the plaintiff supplier and J. C. Penney. The plaintiff also alleged fraud, conversion, usury and included a RICO claim. We testified regarding the contract damages and the other claims. At trial, the Judge directed a verdict int favor of J. C. Penney on the RICO, fraud, conversion and usury claims. Guardsmark, Inc. V. Blue Cross & Blue Shield of Tennessee This was a breach of contract case involving a third-p -party administrator fora a self-funded health and benefit plan. On behalf oft the plaintiff, we analyzed the performance oft the defendant under the administrative services agreement and the Johnson County V. Harris Methodist Affiliated Hospitals, etal This case involved the contract between Johnson County and Walls Regional Hospital for the provision ofi indigent healthcare to county residents. On behalf of the. Johnson County we analyzed defendant's performance under the contract, including the eligibility determinations for over 9,000 patients. We testified as to  The contract claim was settled.  fees charged. The case was settled.  damages and the case was settled. United States V. Loes Highport. Inc. etal  Ona a consulting basis, we provided an analysis the lease agreement between the United States Army Corps of Engineers and defendant. Our damage model incorporated the lease requirements with the operating information from the defendant.  LECTURES - FRAUD AND FORENSIC ACCOUNTING  FBI Academy (Five lectures on Insurance Insolvency Fraud, 250+ FBI agents)- September 1992 to December 1994 Florida Insurance Department - 1994 National Association of Insurance Commissioners- - August 1993 Oklahoma Insurance Department- 1992 Pennsylvania Insurance Department - May 1995 Tennessee Insurance Department-1 1993, 1994 Texas Insurance Department April 1995  Numerous lectures at state universities ont forensic accounting and fraud detection. Numerous lectures to independent school districts on forensic accounting andi fraud  detection. ARTICLES  "Fraud VS. The Auditor: No Contest", Spring 2006 (Weaver Insights) o "War on Health Care Fraud Spreads to North Texas," Dallas Business Journal, o "Healthcare Fraud: The Saga Continues," Interlocutor- A Publication of the Dallas-Fort Insurance Fraud Surge Challenges the Justice System," Business Insurance, "Investigation and Prosecution of Insurance Fraud," Insurance Fraud Manual. 1992. W.D. Brown & Associates 1 1601 Elm Street] Floor 331 Dallas, Texas 75201/214,770.8167  May 12, 1995.  Worth Hospital Council, May/June, 1995.  February 21, 1994.    -  Madhu Ahuja, CPA, CVA, CFE Ms. Madhu Ahuja is the President and Owner of Ahuja & Clark, PLLC.  Madhu is a Certified Public Accountant, Certified Valuation Analyst and a Certified Fraud Examiner with more than 22 years of experience. She provides guidance on financial investigations, litigation services, business valuations, economic damages, and forensic Madhu assists with analysis of complex financial transactions, tracing assets, reviewing financial statements, developing and supporting financial models for damages claimslvaluations, and analyzing damages reports for rebutting valuation models/damages  accounting.  claims from opposing parties. She regularly assists clients with business disputes and litigation matters and has been engaged by counsel to provide investigations, analysis, and expert opinions regarding these matters. Madhu is ar member of The American Institute of Certified Public Accountants, The Texas Society of Certified Public Accountants, National Association of Certified Valuators and Analysts, Association of Certified Fraud Examiners.  EDUCATION  Master of Science Management & Administrative Sciences The University of Texas at Dallas, Richardson, TX Post Graduate Diploma in Business Administration, Finance Institute of Productivity Management, Kanpur, India  CERTIFICATIONS Certified Public Accountant, Texas Certified Valuation Analyst Certified Fraud Examiner  PROFESSIONAL EXPERIENCE Ahuja & Clark, PLLC Pricewaterhouse Coopers, LLP SERVICE EXPERTISE  2003-Present 1996-2002  Forensic Accounting Services  Investigation of fraud allegation Monetary loss fraud investigations Discover and reporting of misappropriation of funds  Business' Valuations Partner buy-outs Medical practices Franchises Minority discount calculation Marital dissolution  Ahuja & Clark, PLLCI 2901 N. Dallas Parkwayl Suite 320] Plano, TX 750931(469)4 467-46601 www.anuaclark.com    Giftt tax returns & estate taxes Economic Loss Assessment International Tax Compliance Audit of Financial Statements ) Audits of nonpublic companies Review and Compilation of Financial Statements  Economic damage quantification in breach of contract o Economic damage of business interruption  Audits of title company for Texas Department of Insurance  Preparation of detailed reports, professional presentations, and training Detailed analysis of cash balances and other assets to discover irregularities Understanding of complex financial transactions Federal compliance, including corporations and foreign entities  Tax Compliance & Special Reporting Multi-state tax  State tax apportionment calculations Corporate reorganizations Multi-state sales & use tax State nexus rules Taxation of shareholders Joint ventures State Income Tax Audit Management & Support Information document requests Drafting of responses to states Research oft taxi issues Advanced Financial Analysis Net present value Internal rate of return Financial ratios Cost of capital Accounting for Income Taxes Industry Analysis  International compliance, including Forms 5471 and IRS amnesty programs  Tax Research  Discounted cash flow applications  PROFESSIONAL MEMBERSHIPS/POSITIONS National Association of Women Business Owners, Dallas Chapter  (Treasurer & Board Member, 2013-2014) The Indus Entrepreneurs, Dallas Chapter (Treasurer & Board Member, 2012-2014) (Treasurer & Board Member, 2007-2010) Montessori New Beginnings Academy (Board Member, 2006-2013)  3060 Communications Parkway Medical Plaza Owners Association  Member of American Institute of Certified Public Accountants (AICPA) Member of National Association of Certified Valuators and Analysts (NACVA) Member of Association of Certified Fraud Examiners (ACFE)  Ahuja & Clark, PLLCI2901 N. Dalles Parkwayl Suite 3201 Plano, TX750931(469)- /40ommanys.aA.con    Stacey Huser Accounting Manager huser@anyadark.com (469)467-4660  Stacey Huser is the Manager oft the Accounting department for Ahuja & Clark, PLLC, overseeing thet forensic, audit, and general accounting areas of the practice. Stacey's background includes over 20 years of accounting experience in both public & private accounting. She assists with reviewing financial statements, asset tracing, and  analysis of complex financial transactions.  EDUCATION  Bachelor of Science Accounting Oklahoma State University, Stillwater, OK PROFESSIONAL EXPERIENCE  Ahuja & Clark, PLLC Aly Centrifuge, Inc. Quest Events, LLC Ahuja & Clark, PLLC MCS  2016-Present 2014-2016 2012-2014 2007-2012 2002-2005 1998-2001  Ritchie Bros. Auctioneers (America) Inc. SERVICE EXPERTISE  Forensic Accounting Services  o Tracing and characterization of assets Investigation ofi fraud allegation Monetary loss fraud investigations Discover and reporting ofr misappropriation of funds Economic damage of business interruption  Economic Loss Assessment Audit of Financial Statements  Business Interruption Calculation Covered by Insurance Policy Audits of title company for Texas Department of Insurance  Audits of nonpublic companies Review and Compilation of Financial Statements  Preparation of detailed reports, professional presentations, and training Detailed analysis of cash balances and other assets to discover irregularities  Understanding of complex financial transactions State tax apportionment calculations Multi-state sales & use tax State nexus rules  Tax Compliance & Special Reporting Multi-state tax  Tax Research  Ahuja & Clark, PLLCI2901 N. Dallas Parkwayl Suite 3201 Plano, TX 750931 (469) 467-46601 www.ahuaclark.com    Audit Management &  A  Support  Information document requests Drafting of responses to states Research of taxi issues Advanced Financial Analysis Net present value Internal rate of return Financial ratios Cost of capital  Discounted cash flow applications Intercompany consolidations Payroll processing and reconciliations Budgeting and variance analysis Software implementation Acquisition integrations  Accounting  PROFESSIONAL MEMBERSHIPSIPOSITIONS Member of Association of Certified Fraud Examiners (ACFE)  Ahuja & Clark, PLLCI 2901 N. Dallas Parkwayl Suite 320] Plano, TX750931(469). 467-4660 www.ahyeclark.com    ORDINANCEI NO. 2019-11-01  AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CUMBY TEXAS TO ADOPT THE SULPHUR SPRINGS NEWS TELEGRAM AS THE OFFICIAL CITY WHEREAS, the City Council of the City of Cumby, Texas has determined the need to adopt an WHEREAS, the City Council of the City of Cumby, Texas has determined that the designation NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SECTION1. That the Sulphur Springs News Telegram be adopted as the official newspaper for SECTION 2. All Ordinances or parts of Ordinances in conflict herewith are repealed to the SECTIONS. That if any section, provision, subsection, paragraph, sentence, clause, phrase, or word in this Ordinance or application thereof to any, person or circumstance is held invalid by any court of competent jurisdiction, such holdings shall not affect the validity of the remaining portions ofthis Ordinance, and the City Council oft the City of Cumby, Texas hereby declares it would have SECTION4 4. This Ordinance shall be in full force and effect immediately upon its passage and  NEWSPAPER.  oflicial city newspaper for the year 2019; and  oft the official newspaper for the City of Cumby is in the best interest of the City.  CUMBY,TEXAS: thc City.  extent of conflict only.  cnacted such remaining portions, despite such invalidity.  approval.  PASSED AND APPROVED, this the 12" day ofl November, 2019.  ATTEST:  Mayor  City Secretary    Page 1 of1  yerumbyaumbyelcon  From: News-Telegram Classifieds": <classtieds@ssnewstelegram.com,>  Date: To:  Wednesday, October 16,20193:24PM syofumiy@pmiyelom  Subject: Legal Prices  As we discussed over the phone, one run (Saturday),  1x4=56.00 2x4=1 112.00 3x4 = 168.00  And then anything larger I can build the legal for you and give you the exact pricing for it. Ify you send  the information over. Hope this helps.  Thank You, Sarah Scott  Classified's Ad Consultant (903)885-8663P (903)885-8768F ad***  ***Please send all public/legal notices in a word document SO it can be edited into an  AFFIDAVITS ARE DISTRIBUTED AT THE END OF THE MONTH  10/16/2019    THE CITY OF CUMBY, TEXAS  VS.  THE REAL PROPERTY KNOWN AS 216 TARRANT STREET, CUMBY, TEXAS  DEMOLITION ORDER  Onthe 12th day of November, 2019, a hearing was held in the Council Chamber ofCity Hall of the City of Cumby, Texas, by the City Council, sitting as the Housing Board, to determine whether the property located at: 216 Tarrant Street int the City of Cumby, Texas, should be declared  adilapidated and dangerous structure.  The parties appearing were: Edgar J. Garrett, Jr., City Attorney; Douglas Simmerman, The Tribunal having called fori interested parties finds that no one announced present. The Tribunal finds that notice was posted giving notice oft the violation oft the Dilapidated and Dangerous Building Ordinance of the City of Cumby, Texas, and no improvement was made on the  Mayor/Housing Inspector; and Councilmembers acting as Tribunal.  property.  The Tribunal further finds that thet taxing authorities holding title have no objection and arei in The Tribunal finds that voluntary repair oft the structure at thel location stated above in order to bring it into compliance with the Dilapidated and Dangerous Building Ordinance has not been  agreement to the demolition.  made.  ITIS THEREFORE ORDERED by this Tribunal that the property located at 216 Tarrant Street in the City of Cumby, Texas, is hereby declared to be in violation of the Dilapidated and  Dangerous Building Ordinance and is a danger to the public.  ITIS FURTHER ORDERED that the Mayor of the City of Cumby, Texas, is hereby authorized to order the property cleared and the dangerous condition corrected. The Mayor is further authorized to execute the necessary instruments to place al lien against the said property in  an amount equal to the cost of clearing or correcting the dangerous condition.  Entered this the  day of  DOUGLAS SIMMERMAN, MAYOR  ATTEST:  City Secretary (seal)    House Bill 2840; Public Comment on Agenda Items Zindia Thomas, TML. Assistant General Counsel  July 2019  What is H.B. 2840?  House Bill 2840 by Representative Terry Canales (D - Edinburg) is effective date of September 1, 2019. The bill amends the Texas Open Meetings Act to provide that "a governmental body shall allow each member of the public who desires to address the body regarding an item on an agenda for an open meeting of the body to address the body regarding the item at the meeting before or during the body's consideration of the item." Before the passage of the bill, the public had only the right to observe, rather  than speak at, an open meeting ofag governmental body.  What right does the public have to speak on a particular agenda item?  The public has the right to speak on each item on the agenda at an open meeting of all governmental bodies as defined by the Open] Meetings Act, except for state agencies. Tex. Gov'tCode $ 551.007(a). When does thej public have the right to speak on items on the agenda of an open meeting? The governmental body must allow the public the right to speak on items on the agenda either at the beginning of the meeting or during the mecting when the agenda item is being considered by the Isag governmental body allowed to adopt reasonable rules on the public's right to speak? Yes. A governmental body may adopt reasonable rules concerning the public's right to speak at an open meeting. Id. $551.007(c). The rules may include how long the person can address the governmental body on a given item. If the person addressing the governmental body needs a translator, the governmental body is required to allow at least twice the normal amount of time for the non-English speaker to address May the governmental body still allow the public to ask questions about items not on the agenda? The governmental body may decide to allow the public to ask questions about items not on the agenda. If the governmental body allows the public to ask questions about items not on the agenda, the governmental body can still apply reasonable rules regarding the number, frequency, and length of presentation, but it cannot discriminate against speakers. The governmental body will not be able to deliberate on any item that is not on the agenda. For such an item, the governmental body may either: (1) make a statement of fact regarding the item; (2) make a statement concerning the policy regarding the May the governmental body prevent the public from criticizing the governmental body or actions A governmental body may not prohibit public criticism ofthe governmental body, including criticism of any act, omission, policy, procedure, program, or service. However, the bill "does not apply to public criticism that is otherwise prohibited by law." Id. $551.007(e). What public criticism is prohibited by law remains tol be seen. Defamation would probably fall under that prohibition. In any case, a city should bea able to enforce a decorum policy for public speakers, so long is it doesn'tprohibit criticism.  governmental body. Id. $551.007(b).  the body. Id. $551.007(d).  item; or (3): propose that the item be placed on a future agenda. Id. $ 551.042.  oft the governmental body?    ORDINANCE NO.  AN ORDINANCE OF THE CITY OF CUMBY, TEXAS ESTABLISHING RULES GOVERNING PUBLIC COMMENTS AT CITY COUNCIL MEETINGS; PROVIDING A SEVERABILITY CLAUSE, EFFECTIVE DATE, AND OPEN MEETINGS CLAUSES; AND PROVIDING FOR  RELATED MATTERS.  WHEREAS, the Texas Legislature adopted House Bill 2840 providing for the right of members of the public to address the governing body at an open meeting of the  governing body; and  WHEREAS, the City Council desires to establish rules governing public comments to implement requirements of HB 2840 and to address the timing of public  comments for certain briefing workshop sessions and workshops.  NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY SECTION 1. Findings of Fact. The above and foregoing recitals are hereby  OF CUMBY, TEXAS:  found to be true and correct and are incorporated herein as findings of fact.  SECTION: 2. Public Communications.  1. Generally.  a. Members of the public appearing before the city council may make a presentation at the beginning of the meeting under the agenda item public comments." A required sign-in form will be provided for those wishing to address the council. In addition, upon being recognized by the mayor, members of the public may make comments or statements regarding specific agenda items when such items are first called by the mayor, prior to the beginning of discussion and deliberation among the b. For briefing workshop sessions or workshops that immediately precede a council meeting at which the items considered at the briefing session or workshop are posted for action at the following meeting, public comments on any items that are the subject of the briefing workshop session or workshop shall take place during the next meeting as provided in C. Members of the public wishing to read a letter from another member of the public will be allowed only three (3) minutes to read the letter and address  council members.  subsection (a) above.    their own comments. Once the period of public statements and comments on an agenda item has concluded and council discussion begins, members of the public shall not interrupt the discussion and deliberation of business by the council. The city council, by majority vote, may reopen  such agenda item for public comment and discussion.  2. Time Limits. Except as waived or otherwise authorized by a vote of the city council, the following time limitations shall apply to public communications: a. Members of the public signing up to speak at the beginning of council meetings under the item "public comments" shall, upon being recognized by the mayor, have three (3) minutes to address the city council. No member of the public shall speak more than one time per meeting under the agenda item for public communications, nor have more than three (3) minutes unless approved by majority vote of the council. Members of the public may provide any additional comments or information in writing to b. Except as provided in subsection (c) below, members of the public shall, when recognized by the mayor, have three (3) minutes to address the council regarding the subject of an agenda item then being considered by the city council; provided that a member of the public who addresses the City through a translator shall have six (6) minutes to address the council. C.A Ap person who has made an application then being considered by the council, or who is the sponsor or speaker for a group that requested the agenda item, shall, upon being recognized by the mayor, have six (6)  the council.  minutes in which to speak on the agenda item.  3. Public Hearings. In order to provide a reasonable opportunity for all interested members of the public to appear and make a comment at public hearings, members of the public will be limited to speaking one time for up to three (3) minutes at each public hearing. Such shall remain in effect and apply to public hearings that are continued and held on more than one date, due to late hours or the need to accommodate the number of members of the public desiring to address the city council at the public hearing. A member of the public may not assign his or her time to any other person. Unless waived by the city council, or unless a member of the city council requests additional information from a person who has previously addressed the council at the public hearing, a member of the public may not speak a second time during each public hearing. Members of the public may file additional comments in writing, together with such documentation as the member of the public deems appropriate, in the record for the public SECTION 3. Conflicting Ordinances. All ordinances or parts thereof conflicting or inconsistent with the provisions of this ordinance as adopted herein are  hearing.    hereby amended to the extent of such conflict. In the event of a conflict or inconsistency between this ordinance and any other code or ordinance of the City, the terms and  provisions of this ordinance shall govern. SECTION 4. Severability.  That if any section, provision, subsection,  paragraph, sentence, clause, phrase or word in this ordinance or application thereof to any person or circumstance is held invalid by any court of competent jurisdiction, such holdings shall not affect the validity of the remaining portions of this ordinance, and the City Council of the City of Cumby, Texas hereby declares it would have enacted such  remaining portions, despite such invalidity. SECTION 5. Effective Date.  This Ordinance shall be in full force and effect  immediately upon its passage in accordance with the provisions of the Tex. Loc. Gov't.  Code.  SECTION 6. Open Meetings. Iti is hereby officially found and determined that the meeting at which this ordinance is passed was open to the public as required and that public notice of the time, place and purpose of said meeting was given as required  by the Open Meetings Act. PASSED AND APPROVED this the  day of  2019.  Douglas Simmerman, Mayor  ATTEST:  Codi Reynolds, City Secretary APPROVED AS TO FORM:  Edgar J. Garrett, Jr., City Attorney