City of Piney Point Village 7676 WOODWAY DR., SUITE 300 HOUSION.TX77063-1523 TELEHONE (713)782-0271 FAX (713),782-0281 THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, MAY 24, 2021 6:30 PM NOTICE IS HEREBY GIVEN THAT THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE WILL HOLD A REGULAR MEETING ON MONDAY, MAY 24, 2021 AT 6:30 P.M. AT CITY HALL, 7676 WOODWAY,SUITE 300, HOUSTON, TEXAS, AND VIA ZOOM TO DISCUSS THE AGENDA ITEMS LISTED BELOW. Piney Point Village is inviting you to a scheduled Zoom meeting. Join Zoom Meeting wZz09 nttps/us02web.200m.8/BB484168397Pwd-WGNPW/82bXd54UlmSmhGd22239 Meeting ID: 8848416839 Passcode: 147258 DECLARATION OF QUORUM AND CALL TO ORDER SWEARING INOF NEWLYELECTED OFFICIALS: Dale Dodds, Michael Herminghaus, and Brian Thompson PLEDGE OF ALLEGIANCE CITIZENS WISHING TO ADDRESS COUNCIL Att this time, any person with city-related business may speak to the Council. In compliance with the Texas Open Meetings Act, if a member of the public comments or inquiries about a subject that is not specifically identified on the agenda, a member of Council or a Staff Member may only respond by giving a statement of specific factual information or by reciting existing policy. The City Council may not deliberate or vote on the non-agenda matter. 1. 2. Discuss and consider possible action on the Memorial Villages Police Discuss and consider possible action on the Memorial Villages Police Department monthly report. Department proposed 2022 Budget. 3. 4. 5. 6. 7. 8. 9. Discuss and consider possible action on receiving olfastondfalpcatonotonst sharing by participating cities of Memorial Villages Police Department. Discuss and consider possible action on the Memorial Villages Police Discuss and consider possible action on the Village Fire Department monthly Discuss and consider possible action on the Village Fire Department 2020 Discuss and consider possible action on the Village Fire Department Intra- Discuss and consider possible action regarding the Village Fire Department Discuss and consider possible action on the Tax Collection contract between Spring Branch Independent School District Tax Office and the City of Piney Point Village to assess and collect ad valorem taxes for the City of Piney PointVillage. 10. Discuss and consider possible action on a 2021 mosquito agreement with 11. Discuss and consider possible action on the Accounts Payable Procedures. The Accounts Payable Procedures was last reviewed and updated on April 23, 2018. 12. Discuss and consider possible action on June 2021 and July 2021 Bright Landscape maintenance invoices. The city has not been invoiced, the cost of maintenance should bei the same as thel May 2021 invoice, which was $3,158.75. 13. Discuss and consider possible action on the Bright Landscape Designs, estimate #11860 for a total cost of $2,114.83. This estimate includes replacement of plants damaged by the freeze at the Echo Lane and Taylorcrest esplanade, and replacement of plants and landscape materials which were damaged by a car at the esplanade at Briar Forest. The Briar Forest esplanade is east of the light at Department 2020 Annual Financial Report. report. Annual Financial Report. Budgetary transfers related to the 2020 Audit. proposed 2022 Proposed Budget. Cypress Creek Pest Control for weekly mosquito spraying. Memorial and Briar Forest. 14. Discuss and consider possible action on the Mayor's Monthly Report. 15. Discuss and consider possible action on the City Administrator's Monthly Report, including but not limited to: April 2021 Financials Non-residential fee schedule 16. Discuss and consider possible action on a revision to pricing for pavement subgrade stabilization for the Wilding Lane Drainage and Paving Improvements Project. Information for this item will be distributed to Council at the meeting. 17. Discuss and consider possible action oni the City Engineer's Monthly Report. The Engineer's Report for this month includes updates to the Beinhorn Road Project, the Wilding Lane Project, other various maintenance projects, and future projects. 18. Discuss and consider approval of the Minutes for the Regular Session Meeting 19. Discuss and consider possible action on the Interlocal Agreement between Harris County and the City of Piney Point Village regarding maintaining the portion of Memorial Drive from the light at Memorial and Briar Forest to the light at Memorial and San Felipe, and the portion of San Felipe from the light at held on April 26, 2021. Memorial and San Felipe to the eastern boundary of the City. 20. Discuss and consider possible action on any future agenda items, meeting dates, 21. EXECUTIVE SESSION: The City Council will adjourn into closed executive session pursuant to Section 551.071 of the Texas Government Code (Consultation with Attorney), and pursuant to Section 551.074 of the Texas Government Code (Personnel), specifically to deliberate the appointment, evaluation, reassignment, duties, discipline, or dismissal of the City etc. Administrator. 22. Proposed action when Executive Session is reconvened. 23. Adjourn CERTIFICATION I'certify that a copy of the May 24, 2021 agenda of items to be considered by the Piney Point Village City Council was posted in a place-eanyenient to the general public in compliance with Chapter 551 of the Texas Goyey ode on May 21,2 2021. Kamlamio Karen Farris City Secretary Inc compliance with the Americans with Disabilities Act, the City of Piney Point Village will provide for reasonable accommodations for persons attending City Council meetings. This facility is wheelchair accessible and accessible parking spaces are available. To better serve you, your requests should be received 48 hours prior to the meeting. Please contact Karen Farris, City Secretary, at713-230-8702. The City Council reserves the right to adjourn into a Closed Executive Session at any time under the Texas Government Code, Section 551.071 to consult with an attorney. Memorial Villages Police Department 11981 Memorial Drive Houston, Texas 77024 Tel.(713)365-3701 Raymond. Schullz ChiefofPolice May 10,2021 TO: FROM: REF: MVPD Police Commissioners R. Schultz, ChiefofPolice April Monthly Report During the month of April MVPD respondedhandled a total of6,227 calls/incidents. 5,038 House watch checks were conducted. 239 traffic stops were initiated with 155 citations being issued for 258 violations. (Note: 14 Assists in Hedwig, 76i inl Houston,12i in Spring Valley and Oink Hillshire) Calls/Events by Village were. Village Bunker Hill: Piney Point: Calls/YTD House Watches/YTD Accidents Citations Response Time 2323/7564 1628/5576 1987/6106 1295/4248 1752/7491 0 4 12 25/54/79 20/85/105 23/46/69 Cites/Wam/Total 11@3:06 2@2:28 5@3:23 4@3:04 Hunters Creek: 2171/9141 Type and.frequency ofcalls for service/citations include: CallType False Alarms: Accidents: ALPR Hits: Assist Fire: Assist EMS: # 118 16 75 48 28 CallT Type Ord. Violations: Information: Suspicious Situations 99 TWC Welfare Checks: # 20 71 31 4 Citations Speeding: Exp. Registration: 46 No Ins: No License Stop Sign # 106 35 44 46 This month the department generatedatotal of103 police reports. Crimes Against of Persons Crimes Against Property Burglary ofal Motor Vehicle Burglary ofa Habitation Fraud/ID (0) (17) 3 3 6 7 38 None CC. Abuse Forgery Theft Misd. 1 1 3 6 4 31 Petty/Ouality ofLife Crimes/Events (86) ALPR Hits (valid) Misc. Reports ALPR Hit Investigations Information Reports TWC Reports Felony DWI Arrest Summary: Individuals Arrested (8) Warrants Class 3 Arrests 0 3 3 2 Budget YTD: Expense 1,559,571 326,540 1,886,111 39,446 1,925,556 Budget 5,040,063 899,881 5,939,944 169,500 6,109,444 % 30.9% 36.3% 31.8% 23.3% 32% Personnel Expense: Operating Expense: Total M&O Expenditures: Capital Expenses: Net Expenses: Follow-up on Previous Month Items/Requests from Commission The Department received a draft copy of 2020 Audit for review. Staff met with Motorola officials as to the status of the MVPD radio system. A subsequent meeting was held with Hedwig City Councilor Folloder to discuss the proposal. Mr. Folloder has offered to assist the MVPD in this process. On April 13, 2021, the MVPD conducted a one-day assessment center for thei rank of Sergeant. 4 candidates competed in the selection process. On April 27, 2021 Officer The department initiated a contract with SGR Resources for the recruiting and assistance in the selection process for the vacant Commander Opening. On April 30, 2021 Commander K. Sission officially retired form the MVPD. During the month, an EPI was conducted as the result of an officer failing to answer the radio. The investigation found that the officer had been insubordinate. The To April 2, 2021 Officers stopped a stolen vehicle after being notified by the ALPR system. Through investigation, officers were able to determine the vehicle had been stolen in 2016 and some of the VIN numbers had been removed. During a search of the vehicle officers located over 230 grams ofmethamphetamines and 39 stolen passports. The State Department and FBI were: notified of the passports and responded to the MVPD to take possession of the passports and to interview the suspects. 2 suspects were arrested, and the vehicle recovered. During the month, officers investigated several attempted and 2 completed Burglaries ofl Habitations where the suspects have been identified as "gypsy" burglars. The suspects have hit victims throughout the Houston Area. CID detectives are working with HPD, HCSO, Conroe and West U.] PD on these cases. The suspects were identified through the use oft the MVPD ALPR system. One suspect was taken into custody on an unrelated warrant during a traffic stop in Houston. The two primary suspects have been identified and detectives are working with the Detectives conducted a complete inventory of the MVPD property and evidence room over a two-day period. This was required due to the retirement ofCommander Sission. All items were. located, verified, and accounted for. Items older than 8 years old were: formerly in the "Badge" records system. During the audit detectives transterred the: items and entered them into "Capers". The proper documentation Personnel Changes/sue/Updars Richard Jarvis was promoted to the Rank of Sergeant. officer served a one-day suspension without pay. Maior/Significant Events HCDA's Office on obtaining search warrants. Status Update on any Major Projects was completed. BH-1 1359(+9) PP-923(+2) V-LINC new: registrations in April: +23 HC-1 1398 (+7) Out of Area - 459 (+5) 2021 Officer Committed Time to Service Report Employee Name BAKER, BRIAN C BIEHUNKO, JOHN BOGGUS, LARRY BRACHT, DANIEL BURLESON, Jason CADENA, VANESSA CANALES, RALPH EDWARD CERNY, BLAIRC. HARWOOD, NICHOLAS JARVIS, RICHARD JOLIVET, CHARLES JONES, ERIC KELSO JR, RONALDK LERMA, FRANK Lowrie, Andy MCELVANY, ROBERT MILLER, OSCAR NASH, CHRISTOPHER OWENS, LANE PAVLOCK, JAMES ADAM SCHULTZ, RAYMOND SILLIMAN, ERIC SISSION, KYLEJ SPRINKLE, MICHAEL TAYLOR, CRAIG TORRES, PATRICK TUGGLE, JAMES VALDEZ, JUAN VASQUEZ, MONICA WHITE, TERRY Dispatch Committed Time 911 Phone Calls 3700 Phone Calls DP General Phone Calls* *Thisi is the minimal time as all internal calls route through the 3700 number. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Reports Cites 14:27:08 6:19:50 9:11:48 4:38:17 23:07:01 19:19:59 14:04:18 12:55:49 7:55:02 20:20:04 5:40:37 10:56:38 17:07:03 11:15:42 9:46:04 6:46:17 12:12:34 18:10:56 10:39:53 13:49:14 18:00:04 12:07:28 24:08:28 10:26:28 16:04:00 7:27:16 14:33:16 15:02:51 7:56:59 4:17:26 7:37:24 9:13:59 18:15:14 15:46:27 14:27:52 11:56:07 10:46:12 28:53:18 23:27:39 16:31:49 11:59:12 9:59:43 10:18:23 15:17:10 0:31:48 0:06:32 0:00:00 0:00:00 15:55:08 2:04:16 15:04:52 12:24:25 15:06:05 10:55:03 7:34:12 14:51:04 11:42:37 16:13:37 16:55:40 6:53:42 13:30:51 14:08:19 13:58:31 13:30:18 4:42:45 0:12:48 2:33:47 2:05:39 7:56:41 9:16:17 3:48:02 8:41:59 . 0:00:00 0:49:06 0:00:56 1:01:23 16:45:18 18:58:22 19:39:33 13:27:53 * 0:58:16 0:15:03 0:00:00 0:00:28 1:19:49 4:18:27 6:30:48 5:23:43 14:41:29 12:18:05 11:35:47 10:15:58 14:43:57 13:30:08 13:27:58 16:10:17 8:01:57 13:07:32 13:22:19] 15:25:17 17:55:02 21:37:31 25:08:41 12:08:45 23:38:14 15:16:42 15:32:19 16:21:37 23:35:00 19:20:08 19:55:44 14:16:38 7 4 12 0 0 7 3 8 1 3 8 16 6 17 2 o 18 0 14 54 7 7 0 6 0 41 20 0 7 10 0 6 4 9 6 12 5 10 2 10 2 4 3 8 103 258 Totals 1126 10592 5:48:56 31:05:28 RODRIGUEZ, CHRISTOPHER * 5:37:51 7:31:36 3:54:08 6:27:54 SCHANMEIR, CHRISTIAN t 2:03:24 11:09:37 22:03:09 13:23:38 := Admin. Asmt. t= temporary 302 314 231 279 2189 3536 2566 2301 54:30:49 90:01:08 62:57:40 55:10:01 2021 Total Incidents 2021 Crimes Crimes Qualityof Total Arrests House YTDBH YTDBH YTDPP YTDPP YTDHC YTD HC Against Against Persons Property Incidents 2 1 4 0 Life 47 77 5 37 64 3 54 85 7 86 103 8 Incidents Checks 4008 3019 4833 3411 7617 6404 6227 5038 INC HC INC HC INC HC January February March April May June July August September October November December Total 28 26 27 17 1377 1077 1153 876 1377 1062 1543 1099 1099 699 2112 1610 2321 1943 1696 1378 3481 3067 2323 1987 1628 1295 2171 1752 7 98 224 329 23 22685 17872 7564 6106 5576 4248 9141 7491 2020 Totals 19 Difference 9Change 269 0 0 591 879 178 0 0 0 0 0 0 96885 83432 34182 30460 25843 22003 35623 30831 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 April VFD Assists Calls received directly by MVPD via 911/3700 Priority Events Total-6 Fire- 1 EMS-5 ByVillage BH Fire-0 BHI EMS-2 PP Fire-0 PPEMS-2 HCFire-1 HCEMS-1 Average Response Times 2:31 2:28 2:32 0 2:28 0 2:35 2:28 2:36 Combined VFD Events (Priority + Radio) Total-54 Fire-36 EMS-18 3:34 3:23 3:55 Radio Call Events Total-48 Fire-3 35 EMS-13 3:43 3:25 4:37 ALPR Recoveries Plate Recoveries Plate Recove Date Links 90561S4 3/1/2021 Paper Fraud Tag Num Plate Vehicle Loc 1 KHM2376 Ford F350 2 MVL8705 Hyndi 3 GKR5588 Hond Civ 4 MWV2069 Chev Cruz 5 R000293 Toy Cor 6 UP9550 Hynd SFE 7 DV48493 VW. Jetta 8 MHT8564 Hond Acc 9 9.49E+09 Chev Volt 10 DUJ392 Hond Acc 11 MPR6064 Toy Cor 12 N541138 Chev Mal 13 BZ8K588 Ford Taur 14 MNC3563 Cadi CTS 16 89686F5 HYNSon 17 KXS9288 Ford Focus 18 MXL9491 Ford F350 19 NZN3882 AcuraTiX 20 GSC6637 Niss Alt 21 AW83550 FordF150 22 8UTT006 BMWX7 23 NFS0818 MercC30 24 DV3YSL Chev Equx 25 NZN3882 AcuraTLX Val 22$ 48,000.00 Drugs-Meth 1/5/2021 10 $ 14,000.00 8$ 12,500.00 Fugitive/poss 18-Jan 8$ 9,800.00 Fraud 17$ 12,000.00 Rental/Cluck 21-Jan 19 $ 14,000.00 14 $ 17,500.00 Fel Warrant 29-Jan 2$ 16,000.00 Car. Jacking 31-Jan 8$ 38,000.00 6$ 21,000.00 Fell Warrant 4-Feb 12$ 14,000.00 Fug/Drugs 8$ 21,000.00 Fug/Burg 23 $ 8,000.00 Fraud 8 $ 28,500.00 7$ 18,500.00 Fraud 2$ 14,500.00 Fraud 22 $ 31,000.00 8$ 24,500.00 8$ 16,000.00 19 $ 24,000.00 meth/fraud 2-Apr 20 $ 41,000.00 19 $ 37,000.00 8$ 15,600.00 Links 11-Jan 20-Jan 28-Jan 2-Feb 5-Feb 8-Feb 10-Feb 21-Feb 3-Mar 4-Mar 11-Mar 18-Mar 22-Mar 30-Mar 16-Apr 18-Apr 11-Apr 15 MYR3265 ToyHigh US Coins $ 18,000.00 Fraud Firearm in vehicle 8$ 23,000.00 Burg/BMV's 11-May 2021 Value 2020 Value 2019) Value Program Total 537,400.00 1,147,500.00 438,000.00 $2,122,900.00 INVESTIGATIVE LEADS 103 NVK8808 ChevTahoe 21 BXR4783 Chev Pickup WINDHOA FDC2680 Niss Alt USCoins MPV1209 Toy Strey LYN9642 Toy Cor 17 CNB1734 BLKF150 24 960200 Blk Exped 26 1154804 FordPU 11 1065451 Ford PU MDE Harrassment Case FSGI Mail Thieves BMVJ Jugger Package Thief FSGI Burg Burg Burg SBISD Solved 21-Jan CID-Open 22-Jan Solved 8-Feb Solved 16-Feb CID-Open2 27-Feb CID-Open 27-Feb ID's 3-Mar Gypsys 27-Apr Gypsys 29-Apr Gypsys 29-Apr 18 92350G3 Jeep Cherokee Jugger Belaire tol Racquet Club 758 31 Mall ALPR 759 Gaylord Dr Denise Dr 758 76D LLAGE 761 760 Hedwig Lindenwood HOA 72) uemoitsls Çhoices D BeARO Bunker Hill ) Longwoods HOA Rd Piney Point HUNTERS.CREEK VILLAGE US Coins Houston Gountryclub Hunters Creek BUNKERMILEVLLAGE PINE/(OTVIIAGE InP Process Frequent Mobile Locations Durrette Dr Wink Rd - DE dway Sugar Hill Dr HOA Systems Total 75) Hits St San, Felipe St: 2021 ALPR - Hits April 04/30/21 758 1 Memoria! City Mall 759 Gaylord Dr Denise Dr 758 760 761 1760 Hedwig Lindenwood HOA V Longwoods HOA HEDW1 1LLAGE AdChoices D Beinhrn Rd DE sempagial Bunker Hill 5 Taylorrest Rd HUNTERS CREEK VILLAGE Piney Point me Dr US Coins a Houston GountryClub Hunters Creek BUNKER HILLVILLAGE PINEY NTV VILLAGE InF Process Frequent Mobile Locations Durrette Dr Wink Rd S Sugar Hill Dr DI opdway HOA Systems Memorial )Recovered Vehiclele Investigative Leads San. Felipe St anras 2021ALPR Recoveries April 04/30/21 Plate Reads Summary Total Plate Reads: 3,144,294 140000 130000- 120000 110000- 100000 90000 80000 70000 60000 Export 6 Apr2-Mayl CSV Cameras (30) V Search Platel Reads ByDay ReN,apaNne Hits Report Total Hits: 89 Export Apr 2-May1 CSV Topics (13) V Cameras (30) V Search All Hits, incl disabled categories HIsE ByDay A22050 /20B04IA/2050 ?" ARORDETA Hits Report 75 TotalH Hits: 6Search Fields Only Export L Apr2-May1 CSV Topics (6) V Cameras (30) M Search Stolen Vehicle, Plate, Missing, Custom, Terrorist, Violent His-ByDay Hits Report Total Hits: 38 Export Apr2-May1 CSV Topics (1) V Cameras (30) Search Stolen Only HisByDay Hits Report Total Hits: 7 Export Apr2-Mayl CSV Topics(1) Cameras (30) V Search Sex Offender Hits ByDay Hits/Reads By Camera 1 14/283,941 2 2/120,215 3 0/0 4 6/144,275 5 0/85,974 6 3/74,804 7 1/219,421 8 4/156,968 9 0/61,119 10 0/108,210 11 0/32,708 12 1/74,190 13 0/0 14 2/81,386 15 0/6,850 16 0/67,060 17 2/150,794 18 0/102,617 19 5/217,369 20 5/176,904 21 4/104,525 22 15/363,130 23 6/165,849 24 0/49,556 25 0/58,836 26 0/43,725 29 Riverbend 0/5,326 Station 1/112,813 #172 1/29,267 Trailer 0/0 Strey 4/45,314 Total Reads 3,141,768 Unique Reads 1,413,381 Hits-228 - 6Hit List 75 56 769 GaylordDr Denise Dr 160 Lbu 2021 Burglary Map Alarm POE 302 Chapel Bell No Vacant (none) 10611 Tarleton No Side Door 11634 Blalock Ln No Ruse 618 Piney Point Rd No Ruse Address Hedwig Village 5 KingsrideLn Baryknolln Beinhorn-Rd wemorials laylorcrest Rd Hunters Creek: Village BohemeDr orial-Dr Bunker Hill Village Piney- Point-Village: Morca Ste Durrette-Dr ink Rd Riveriewwas 2021 Robberi Sug Address MC ody illDr Memorial-Dr. Sanfelos Sar de Briargrove Burgoyne Rd Daytime Burglary Nighttime Burgla Robbery Briar-Forest:Dr- 4/30/21 2021 Auto Burglary Map Address 10709 Memorial (jugging) Side Win Smash 335 Knipp 11931 Broken Bough 348 Knipp 512 Knipp Nemorial 8435 Katy Fwy 11322 Surrey Oaks 505 Ripplecreek 7627 River Point 11734 Flintwood 7630 River Point 907 Tarrington 10610 NE Evers Park 11107 Wickway 243 Hedwig 3Stayton Cir 1756 759 Gaylord Dr Denise Or 60 761 &B a K 2 POE UNLI Door UNL Door UNL Door UNL Door Side Win Smash UNL Door Truck Bed UNL Door UNL Door UNL Door UNL Door UNL Door UNL Door UNL UN Hedwig Village Kingsride Ln Baryknou-ln Boinhorn Rd Taylorcrest-Rd: Hunters Creek Village BohemeDr norialor K er HilL Village 2) Morica Durretle Dr ink Rd Piney: Point-Village ways RiveMMew Sug Hil-Dr Memorial-Dr Sanfel (2) BriarforestDr- K Daytime Burglary Briargrove Burgoyne RC Nighttime Burglary 004 4/30/21 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Memorial Villages Police Department proposed 2022 Budget Agenda Item: 2 Memorial Villages Police Department FY22 BUDGET PROPOSAL GENERAL FUND Category 2019 Actual 115,094 6,010 379,669 503,527 65,000 17,847 47,252 26,604 430 849 18,858 12,637 59,378 66,046 31,154 6,565 5,7834 109,548 18,848 18,000 773 7,450 45,070 10,640 840 12,063 329 16,220 40,093 33,954 16,051 5,067 510 55,582 58,797 3,262 51,406 98,578 52,170 264,214 26,518 29,686 5,323 9,656 2020Unaudhted Sincrease/ 106,480 0 (2,000) -17% 8,785 2% 30,001 91% (27.514) 5% 4,500 6% 273 1% 1,508 3% 122,035 (13,600) -33% (320) 44% (60) 6% (400) 2% 1,600 20% (12,780) -18% 10,500 15% 5,000 14% 0 0% 0 0% 15,500 139 5,000 20% 0 0% 0 0% 0 0% 5,000 8% 0 0% 200 18% 0 0% o 0% 500 3% 700 1% 4,603 13% 0 0% 180 3% 0 0% 4,783 8% 17,610 15% 0 0% 25,660 47% 200 0% 2,998 5% 46A68 14% 0 0% 0 0% 0 0% 1,000 18% 0 0% AcCt. No 100 100Salaries 1109 Overtime 115 Court/Bailiff 120Retirement 125_475bc contribution 130Health! Insurance 140Workers Compensation- TML 150Life/LTD 160Medicare TOTAL PERSONNEV/BENERTS 200 TMLI INTERGOVERNMENTAL RISKF POOL 200/Auto 210Generallablily 220Publicc Official Bond 230P Professional Liability 240Real&P Personal Property TOTAL OTHERI INSURANCE 300 300Gasa and Oll 310F Fleetr maintenance 320_Tires Damage Repair TOTALI FEETMAINTENANCE 400 400General/Buldins Maintenance 410Janitorial Services 420Jail 430Bullding Furnishings TOTALE BUILDING 500 500Computers 510Postase/POsHge machine 520Office Supplies 530_Bank/Finances Service Chgs 540Payroll Services TOTAL OFFICE 600 600Telephone 610Electric 620Water/Sewer 630/NaturalGas TOTAL UTIUTIES 700 700Equipment Maint. Contracts 710/SETCICfees 720 Lega/Professional 730(TServices 740Software Maintenance Contracts TOTAL CONTRACTSSERVICES 800 80/Accreditation 810 Uniforms 820Radio partsa andl labor 830Firearms Tmga and Ammo Tasers Actual 2021 Adopted 2022R Requested 2021-2022 Increase 3,279,467 3,557,690 3,679,271 3,785,751 92,292 1,269 430,477 31,865 513,331 59.982 18,946 52,046 25,201 330 848 18,998 11,923 57,300 69,296 37,949 6,569 5,010 118,824 21,849 19,078 299 8,775 50,001 8,521 1,129 11,974 400 17,210 39,233 32,499 14,704 5,153 439 52,794 134,984 3,065 76,802 100,055 56,252 371,159 25,131 31,328 5,880 10,122 125.000 12,000 450,483 32.869 592,828 70,500 21,709 55,403 41,100 720 960 21,400 8,000 72,180 70,500 35,000 7,000 10,000 122,500 25,000 21,000 1,000 15,000 62,000 13,000 1,100 15,000 550 17/400 47,050 36,003 20,000 5,320 600 61,923 118,340 3,600 55,000 101,850 56,202 334,992 1,200 30,500 33,036 5,500 15,000 125,000 10,000 459,268 62,870 565,314 75,000 21,982 56,911 27,500 400 900 21,000 9,600 59,400 81,000 40,000 7,000 10,000 138,000 30,000 21,000 1,000 15,000 67,000 13,000 1,300 15,000 550 17,900 47,750 40,606 20,000 5,500 600 66,706 135,950 3,600 80,660 102,050 59,200 381,460 1,200 30,500 33,036 6,500 15,000 4,413,866 4,757,898 5,040,063 5,162,098 Memorial Villages Police Department FY22 BUDGET PROPOSAL GENERAL FUND CONTINUED Cotegory 2019 2020Unaudited Actual 38,311 23,113 7,642 592 5,154 958 3,084 3.003 13,481 4,179 4,182 2.255 47,884 143,038 154444 2019 2020Unaudited Actual 158,332 165,670 153,000 160,000 158,332 165,670 153,000 160,000 518 150 16,500 18,000 518 150 16,500 18.000 158,850 165,821 169,500 178,000 2019 Actual 158,850 ACCtNO 840Training&P Prof. Dues 850Travel 860Recruiting Costs 870 Criminal Investigations! (CID) 880Contingency. Miscellaneous 892/SmallE Equipment COVIDe expenditures TOTAL OPERATIONS TOTALM&O OTHER FUNDS Acual 2021 Adopted 20225 Requested Sincrease/ 2021-2022 %increase 58,000 9,000 5,000 3,500 25,000 13,500 199,236 58,000 7,000 5,000 3,500 25,000 14,100 198,836 0 0% (2,000) -22% o 0% o 0% o 0% 600 4% o (400) 0% 5,130,790 5,601,654 5,939,944 6,121,250 181,306 3.05% Acct. No 1000 1000 AutoR Replacement Rifle Locking System AEDs TOTALI VEHICLE REPLACEMENT 2000 2880Capital Projects Contingency Radarr messaRe board 12TB Dato and Replacement Server TOTALS SPECIALCAPITAL ASSETS TOTALOTHERFUNDS Catcgory Actual 2021 Adopted 2022R Requested $Increase/ 2021-2022 Kincrease 7,000 5% 7,000 4.58% (16,5 500 18,000 1,500 8,500 5% 2021-2022 181,306 3.05% 8,500 5.01% 189,806 3.11% Category GENERALFUND OTHERF FUNDS COMBINED TOTALS 2020Unaudited Actual 2021 Adopted 2022R Requested SIncrease/ Sincrease 5,130,790 5,601,654 5,939,944 6,121,250 165,821 169,500 178,000 5,289,639 5,767,A74 6,109,444 6,299,250 Memorial Villages FY22 Budget Bunker HillVillage Piney Point Village Hunters Creek Village POLICE Facing the Challenges of Today, Tomorrow and Beyond 3 MEMORIAL VILLAGES POLICE TX TEXAS Hunters Creek POLICE Village FY22 Memorial Villages Budget Goals and Objectives POLICE Goals: Hire, Develop and Maintain the best qualified and experienced employees to serve as Memorial Villages Police Department, Police Officers, Dispatchers and Professional Support Staff. Provide and maintain the best tools, technology and equipment available for use by the MVPD in order to provide for a Safe community, Free of Crime and the Fear of Crime. Objective: TEXAS Hunters Creek Use Village Funds in the most effective and efficient manner possible in order to hire and retain employees by providing a competitive salary and benefit package, while at the same time providing staff with the latest technology, tools, equipment and support services that will allow personnel to provide the highest level of Police Services and Protection. Village FY22 Memorial Villages Budget Results from Previous Budgets POLICE. Staffing BEST Building the Brand Tackling Crime BETTER Technology EXAS Hunters Creek G00D Response Times Officer and Community Safety Village FY22 Memorial Villages Budget Investment in Personnel - Fully Staffed POLICE Build on our Solid Base 2% Increase in Salary and Benefit Budget Avg Base Salary Increase - 3.5% (1% STEP + 2.5% Salary Adjustment) Fully Fund 457b City contribution at 2% (+1%) TEXAS Hunters Creek Average Salary w/pay incentives will be: Sergeant $107,205 Patrol Officer $87,576 Dispatcher Village $60,611 FY22 Budget Memorial Villages Salary Adjustments - Justification POLICE Maintain our competitiveness in the LE Community Ifr not at the Top of the Scale - Be very close Base Salary Increase - Recognize the quality work performed along with the additional duties and attention to detail performed by MVPD employees 1% STEP - Annual Individual Pertormance Based Pay TEXAS Hunters Creek Incentive Additional 1% 457b contribution taking total to 2% Long term savings incentive to compensate for Windfall Act Penalty, Fixed TMRS benefit and Post Village Employment Health Care. FY22 Budget Memorial Villages Technology = Efficiency + Risk Reduction POLICE ALPR - The Department ALPR Project has been extremely effective at pro-actively Identifying criminals who are within the jurisdiction of the MVPD and as an investigative tool for Detectives. This budget adds 3 additional systems. Server - Computer technology touches every aspect of the department. The primary domain server is at end of life. Back-up System DATTO - System back-up and Security Hardware and Software is intragyral. Current equipment is at end of life. Back-up of Data will reside both on-site and in TEXAS Hunters Creek the Cloud. Village FY22 Budget Proposal Memorial Villages FY22 Budget Adustments/Increases/Decreases Vehicle Maintenance Adjustment +$5,000 General Maintenance Contracts +$5,000+ POLICE Phone System Generator E-RAD Copier Elevator Fire Safety Systems Office Firearms and Ammo +$1,000 Small Equipment +$600 3ALPR's $7,500 TEXAS Hunters Creek Equipment 4 Replacement Ticket Writers $6,800 4 Urban Rifles +7,300 Vehicle Replacement Budget Adjustment +$7,000 Village FY22 Budget Proposal Memorial Villages Proposed Total Budget Package for 2022 POLICE Personnel and Benefits $5,162,098 (+2%) Total Operations $198,836 (-0.2%) Total M&0 $6,121,250 (+3.05%) Auto - $160,000 (+5%) (Vehicles) TEXAS Hunters Creek Proposed 2022 Budget - $6,299,250 (+3.11%) Cost per Village $2,099,750 Village ncrease of $63,268 per village over FY21 Future Capital Projects 2022-2025 Memorial Villages The Memorial Villages Police Department administration has identified several capital projects that will likely need Funding from participating cities over the next 1-5 years. POLICE These projects include: Roof Replacement $93,385+ HVAC Replacement 556,000-5148,000: Radio System Upgrades $130,000+ a1.1954 CAD/RMS/ARS Replacement 5190,000-5470,000 Building Upgrades - $TBD TEXAS Hunters_Creek Gutters, Overhead Doors, Paint, Jail Fixtures Although the Memorial Villages Police Department has a fund in placeto account for capital projects, this fund has not been regularly used as a vehicle to hold funds for these projects. Instead, the three cities have essentially employed a pay as you go methodology whereby the participating cities provide funding for capital projectsas needed. A Capital Strategic Plan has been prepared that estimates these costs and an approximate timeline of the Village needed epairs/Replacements/mprovements Future Capital Projects 2022-2025 5 Projects requiring attention within the next Memorial Villages 4-5 years POLICE Roof $93,400- $110,000+ HVAC 556,000-5148,000 FHPPRCATIAHE 0E EXAS Hunters Creek CAD/RMS/ARS 190,000--5400,000 Radio System $130,000+ Village Gutters Unknown Custom Fab Memorial Villages THANK YOU FOR INVESTING IN PUBLIC SAFETY POLICE Bat.1954 PULGSANN TEXAS Hunters Creek Village MEMORANDUM CITYOF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action receiving notification of allocation of cost sharing by participating cities ofN Memorial Villages Police Department. Agenda Item: 3 Memorial Village Police Department provided their Accounting Funds and Funding Policies. Memorial Village Police Department Accounting Funds and Funding Policies 6. The Agrementalowsfora. basisofallocatingcoss differently thand one-thirdper Participating City. As allowed by GAAP, the Department operated with five funds as follows: 1. The General Fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is from assessments received from the Participant Cities. Expenditures include those made for public safety. The General Fund is considered a major fund for reporting purposes. 2. The Vehicle Replacement Fund is a special revenue fund used to acquire police vehicles and related equipment for the Department through assessments received from and classified for use by the Participant Cities. The Vehicle Replacement 3. The Special Capital Assets Fund is a special revenue fund used to account for the acquisition, construction or rehabilitation of capital assets (excluding assets acquired through the vehicle replacement fund) primarily through assessments received from and classified for use by the Participating Cities. The Special Capital Assets Fund is considered a major fund for reporting purposes. 4. The Internal Service Fund is a fund for services provided to other departments or agencies of the primary government, or to other governments, on a cost reimbursement basis. The Internal Service Fund is presently used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and Piney Point Village, Texas. 5. The Dare Fund is a fund used for youth related services provided by the Department. Revenues accounted for in this fund are provided by persons or Fund is considered a major fund for reporting purposes. entities other than the Participant Cities. 1. Funds and Fund Structure The Department will use the minimum number of funds as needed and allowed under GAAP. All funds will be created and closed only upon approval of the Commission and the Participant Cities. Adoption of this policy is acceptance of the existing five funds described Ino order to enhance the usefulness of fund balance information as recommended by GASB Statement No. 54, fund balance classifications will be used to identify the extent to which the Department is bound to observe constraints imposed on the use of the resources reported in Department funds. Specifically, funds may be classified as restricted, committed, assigned, and unassigned based on the relative strength of the constraints that control how above. specific amounts can bes spent. 2 Memorial Village Police Department Accounting Funds and Funding Policies A restricted fund balance classification includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. A committed fund balance classifiçation includes amounts that can be used only for the specific purposes determined by a formal action of the Department's highest level of decision-making authority. Amounts in the assigned fund balance classification are intended to be used by the Department for specific purposes but do not meet the criteria to be classified as restricted or committed. In funds other than the General Fund, assigned fund balance represents the remaining amount that is not restricted or committed. Unassigned fund balance is the residual classification for the Department's General Fund and includes all spendable amounts not contained in the other classifications. In other funds, the unassigned classification should be used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or All funds shall be maintained in accordance with the written policies for Department funds and written directives and/or authorizations approved by the Commission related to the classification and use of funds. The Department Finance Manager shall maintain a record of all accounting policies and related directives and authorizations of the Department, including but not limited to, directives and authorizations related to the purpose, funding, The Department shall account for any additional programs or cooperative agreements, such assigned. use and/or any classifications related to accounting funds. as the Health Insurance Fund, separate and apart from other funds. 2. Bank. Accounts and ConsolidatedCash The Department will use separate bank accounts to segregate the operating activities of the funds. Separate accounts will include physical, separate bank accounts and the use of consolidated bank accounts, which are commonly used by governmental entities. 3. BudgetCaryoverior the General Fund General Fund appropriations shall lapse at the close of a fiscal year to the extent such appropriations have not been expended or maintained in accordance with the policies set forth in this policy statement and/or in accordance with law or prior agreement. As provided by the Agreement, the Department will carry over $60,000 at the end of each year to serve as operating capital throughout the year and to facilitate 45 days of operations at the end of the fiscal year before payments from the Participant Cities are due. In addition, the Department may restrict or commit additional funds for the payment of approved and/or authorized specific expenditures in the form of purchase orders, contracts and/or other obligations of the Department, carried from one fiscal year into the next. The Department may also set aside and restrict or commit funds for projects or programs started but not completed at the end of a fiscal year. Encumbered appropriations in the General Fund at year end shall be restricted or committed for the specific purpose(s) authorized by the 3 Memorial Village Police Department Accounting Funds and Funding Policies Commission and do not become a liability of the Department until the goods or services are provided. These appropriations held in the General Fund shall not be considered as part of the $60,000 General Fund carryover. Thus, the General Fund carryover shall be in the amount of $60,000 plus any restricted or committed appropriations of the General Fund. For example, if restricted or committed appropriations total $7,500, the General Fund ending fund balance would total $67,500. Any carryovers shall be noted in the financial The procedure for the designation and approval of restrictions or commitments on funds for Administration requesting to restrict or encumber funds in the General Fund must do so in writing to the Finance Manager no later than ten (10) days before the end ofa a fiscal year. This request must set forth the reason(s) for and amount(s) of the proposed encumbrance along with the appropriation line(s) related to the proposed encumbrance(s). The Finance Manager shall provide a report to the Commission related to all such requests no later than the second Commissioner's meeting of the new fiscal year. The Commission may approve The Commission may request approval to segregate such funds from normal operations through the use of another special revenue fund if the carryover balance is expected to exceed$10,000 and carryover for ap period extending beyond a fiscal year. As part of its closing process and after all year end final adjustments are made and audited, the Department shall calculate and record the amount of funds due back to the Participant Cities from the General Fund and record such refunds, if any, as payable to the Participant Cities. The Department shall refund the appropriate balances due to the Participant Cities from the General Fund within forty-five (45) days following the approval of the audit of the reports. year end encumbrances is as follows: all or only certain proposed encumbrances. Department's annual financial statements by the Commission. 4. Vehicle Replacement Fund The purpose of the Vehicle Replacement Fund is to provide a mechanism for funding the timely acquisition of vehicles and related equipment to meet the needs of the Department's As a part of the annual budget process, the Chief of Police shall provide the Commission with an inventory of Department vehicles and related equipment ("Vehicle Inventory") and analysis of the condition of such vehicles and related equipment to ensure that such items are funded and replaced according to anticipated lifecycle. The criteria used in the analysis for determining the replacement of vehicles and related equipment should be based on, among other things, the useful service life and/or mileage of the items in the Vehicle In addition, the Chief of Police shall make a forecast of the funds needed during the fleet. Inventory. 4 Memorial Village Police Department Accounting Funds and Funding Policies applicable budgetary period to make needed expenditures during such accounting period from the Vehicle Replacement Fund. This forecast shall take into consideration: () the anticipated fund balance at the beginning of the applicable budgetary period, (i) insurance proceeds that may be received from vehicles and related equipment, (i) proceeds from the disposition or sale of vehicles and related equipment and (iv) the amount needed to fund the anticipated acquisition and/or replacement of new vehicles and related equipment during the applicable accounting period. Based upon these factors and criteria, the Chief of Police shall recommend to the Commission the budgeted amount of funding necessary to ensure that sufficient funds are on hand to make expenditures for vehicle replacements and related Authorized expenditures of funds from the Vehicle Replacement Fund shall include purchases of new and replacement vehicles; purchases of equipment associated with the vehicles; training costs associated with the vehicles and related equipment; and any vehicle equipment purchases. and/or equipment related communcatoo/network costs. 5. Special Capital Assets Fund The purpose of the Special Capital Assets Fund is to provide a mechanism for funding the acquisition, construction and/or rehabilitation of capital assets (excluding vehicles and related equipment) in a manner that protects public investment and ensures achievement of the maximum useful life of such assets. Funds allocated to the Special Capital Assets Fund may be used for the acquisition, construction and/or rehabilitation of capital assets which include moveable and fixed assets (the latter including land improvements, buildings and As a part of the budget process, the Chief of Police shall provide to the Commission an inventory of all capital assets (the "Asset Inventory"), as well as any requests for the acquisition, construction and/or rehabilitation of capital assets, based on evolving technologies, trends, change in focus and best practices. To the extent it is reasonably practicable and to the extent requested by the Commission, the Asset Inventory should include an assessment of factors that may be reasonably forecasted to project the anticipated total cost of ownership of capital assets, and may include such factors specifically related to building systems). use and ownership of capital assets as follows: Unusual or higher than expected ongoing maintenance costs; Technical obsolescence or betterment; Market demand (anticipated sales price); Up-fitting and graphics costs; Safety features; Standard operational and functional life of the asset; Mileage and run hours of mechanical assets if applicable; Interoperability oft the asset with other internal and external systems; Anticipated on-going costs and expenditures; Governmental mandates; 5 Memorial Village Police Department Accounting Funds and Funding Policies Recurring maintenance costs; Licensing costs; Training costs; User conferences; and Equipment communtation/nelwork costs. This Asset Inventory shall not include a description of items set forth in the Vehicle To the extent the Chief of Police recommends that any part of budgeted funds be allocated to the Special Capital Assets Fund for the acquisition, construction and/or rehabilitation of capital assets, such recommendation shall provide the specific reasons for the proposed use of funds, the amount of such funds needed for the intended purpose(s), the proposed timing and manner of the expenditure of such funds, the nature and extent of any constraints to be placed on the use of the funds, and any other information or analysis as requested by the The Department will use the Special Capital Assets Fund as needed and when appropriate. The purpose of these funds is NOT to circumvent the budget approval process or In addition to contributions by the Participant Cities, the Special Capital Assets Fund may be funded with the following additions with the written authorization and approval of the ReplacementFund. Commission. authorization for specific purchases. Commission: Insurance proceeds Sales Proceeds Forfeitures Donations from third parties other than the Participant Cities. All funds contributed to the Special Capital Assets Fund shall be held, administered and distributed in accordance with written authorizations and/or directives authorized by the Participant Cities if not already approved by the PAticipant Cities as part of the budgetary process. Approved and Enacted by: 4-12-2/ Date Reviewed by and approved in form by:. JOHN HIGH7OwER - LEGAL COUNSEL 97 6 MEMORANDUM CITY OF PINEY POINTVILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Memorial Villages Police Department 2020 Annual Financial Report Agenda Item: 4 ANNUALI FINANCIAL REPORT of the Memorial Villages Police Department For the Year Ended December31,: 2020 (This page intentionally left blank.) Memorial Villages Police Department TABLE OF CONTENTS December: 31, 2020 FINANCIAL SECTION Independent Auditor's Report Management's Discussion and Analysis Basic] Financial Statements 1 5 Government-Wide Financial Statements Statement ofl Net Position Statement of Activities Fund Financial Statements Governmental Funds: Balance Sheet Governmental Funds Governmental Funds of Activities Proprietary Funds: Statement of Net Position Statement of Cash Flows Notes to Financial Statements 15 17 18 20 22 25 26 27 28 31 Reconciliation of thel Balance Sheet to the Statement of Net Position- Statement of Revenues, Expenditures, and Changes in Fund Balance- Reconciliation of the Statement of Revenues, Expenditures, and Changes inl Fund Balances of Governmental Funds to the Statement Statement of Revenues, Expenses, and Changes in Fund Net Position REOUIREDSUPPLEMENTARYINFORMATION Schedule ofl Revenues, Expenditures, and Changes in] Fund Balances- Schedule of Changesi in Net Pension Liability and Related Ratios -7 Texas Schedule of Employer Contributions to Pension Plan-7 Texas Municipal Schedule of Changes in OPEB Liability and Related Ratios -Texas Schedule of Changes in OPEB Liability and Related Ratios- - Retiree Health Budget and Actual General Fund Municipal Retirement System Retirement System Municipal Retirement System 61 62 64 66 67 Plan (This page intentionally left blank.) BW&C BROOKSWATSON & CO. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENTAUDITOR'SREPORT To the Board of Commissioners of the Memorial Villages Policel Department: Report on the Financial Statements Wel have audited the accompanying financial statements of the governmental activities and each major fund of the Memorial Villages Police Department (the Department"), as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise the Deparmentsbasic financial statements as listed in the table of contents. Management's Responsibility, for the Financial Statements The Department's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance ofi internal control relevant toi thej preparation and fair presentation of financial statements thata are free fromi material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance. about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whetherduet toi fraud or error.. Inmaking those risk assessments, the auditorconsiders internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating Accordingly, we express no such opinion. the overall presentation of the financial statements. 14950 Heathrow Forest Pkwy I Suite 530 I Houston, TX 77032 17 Tel: 281.907.8788 IF Fax: 888.875.0587 I www.BrooksWatsonCo.com 1 Wel believe that the audit evidence we. have obtained is sufficient and appropriate to providea basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Department as of December 31, 2020 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. OtherMatters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, schedule of changes in net pension liability and related ratios, schedule of employer contributions to pension plan, schedule of changes in other postemployment benefits liability and related ratios, and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not aj part of thel basici financial statements, is required by the Governmental. Accounting Standards Board who considers it tol be an essential part of financial reporting for placing thel basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted ofi inquiries of management about the methods of preparing the information and comparing thei information for consistency with managements responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We donot express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Co. BrooksWatson & Co., PLLC Certified Public. Accountants Houston, Texas May 7,2021 2 MANAGEMENIS DISCUSSION AND ANALYSIS 3 (This page intentionally left blank.) 4 Memorial Villages Police Department MANAGEMENT'S DISCUSSION/ AND. ANALYSIS (MD&A) December: 31, 2020 As management of the Memorial Villages Police Department (the Department"), we offer readers of the Department's financial statements this narrative overview and analysis of the financial activities of the Department for the fiscal yeare ended December 31, 2020. Financial Highlights The Department's total combined net position was a deficit $(1,544,984) at December 31, 2020. Att the close of the current fiscal year, the Depamtmentiagovemmemnal funds reported combined As of the end of the year, the unassigned fund balance of the general fund was $60,000 and fund balances of $193,525, a decrease of ($31,352). participant assessment refunds totaled $285,634 for the year. The Department had an overall decrease ini net position of $155,523. The Department closed the year with a net pension liability of $2,370,228. Overview of the Financial Statements The discussion and analysis provided here are intended to serve as an introduction to the Department's basic financial statements. The Department's basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail tos support the basic financial statements themselves. Goyermment-Wide Statements The govermment-wide financial statements are designed to provide readers with a broad overview of the The statement of net position presents information on all of the Department's assets and liabilities. The difference between the two is reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Department is improving or deteriorating. Other non-financial factors, such as the Department's property tax base and the condition of the Departmentsininstnctur, need tol be considered in order to assess the overall health The statement of activities presents information showing how the Department's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues Department's finances, in a manner similar toa aj private-sectorbusiness. of thel Department. 5 Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued December: 31, 2020 and expenses are reported for some items that will only result in cash flows in future fiscal periods Both of the government-wide financial statements distinguish functions of the Department that are principally supported by charges for services (governmental activities) from other functions that are intended to recover all ora a significant portion of their costs through user fees and charges (business-type (e.g., uncollected taxes and earned but unused vacation leave). activities). The governmental activities of thel Department include public safety. FUND: FINANCIAL STATEMENTS Aj fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Department, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Department can be divided into two categories: governmental funds and proprietary funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing SO, readers may better understand the long-term impact of the ovemmentsnearterm financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this Thel Department maintains fouri individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general, vehicle replacement, youth services and The Department adopts an annual appropriated budget for its general, vehicle replacement, and capital asset funds. Al budgetary comparison statement has been provided for the general fund to demonstrate comparison between governmental funds and governmental activities. special capital assets funds, which are considered tol be major funds. compliance with the budget. 6 Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued December 31, 2020 Proprietary) Funds The Department's proprietary funds consist if an internal service fund. The Department's internal service fund is used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and Piney Point Village, Texas. All activities associated with providing such services are accounted for in these funds, including administration, operation, maintenance, billing and collection. The Department's intent is that costs of providing the Proprietary financial statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate services to thei individual funds on a continuing basis is financed through charges. information for the health benefits fund. Notes tol Financial Statements The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements. Other/nformation In addition to thel basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The required RSI includes al budgetary comparison schedule for the general fund, schedule of changes in the net pension liability and related ratios, schedule of employer contributions for the Texas Municipal Retirement System, and the schedule of changes in the OPEB liability and related ratios. RSI can be found after the basic financial statements. GOVEKNMENT-WIDE FINANCIAL ANALYSIS As noted previously, net position may serve over time as a useful indicator of the Department's financial position. For the Department, liabilities exceed assets by ($1,544,984) as of December 31, 2020, The largest portion of the Department's net position, $737,607, reflects its investments in capital assets (e.g., land, police station, equipment and vehicles), less any debt used to acquire those assets that are still outstanding. The Department uses these capital assets to provide services to citizens; consequently, these assets are: not available for future spending. Although the Department's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the assets themselves cannot be used to liquidate these in the primary government. liabilities. 7 Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued December: 31, 2020 The following table reflects the condensed: Statement of Net Position: Governmental Activities 2019 Activities 2020 Governmental Governmental Activities $ 712,816 $ 689,720 $ 737,607 1,450,423 877,430 712,245 2,743,818 3,456,063 416,774 $ Variance 23,096 (78,778) (55,682) (425,059) 116,729 (855,261) (738,532) 413,314 Current and other assets Capital assets, net 816,385 1,506,105 1,302,489 595,516 3,599,079 4,194,595 3,460 Total Assets Deferred Ouflowsof Resources Other liabilities Long-term liabilities Totall Liabilities Deferred Inflowsof Resources Net Position: Net investment inc capital assets Unrestricted 737,607 (2,282,591) 816,385 (2,205,846) (78,778) (76,745) TotalNetPosition $ (1,544,984) $ (1,389,461) $ (155,523) Current and other assets for governmental activities increased by $23,096 when compared to the prior year. This increase is primarily attributed to the Department spending less on capital assets during the year. Capital assets decreased by $78,778 from the prior year due to depreciation expense exceeding capital additions. Deferred outflows of resources for the Department decreased by $425,059 when compared to the prior year. This decrease is directly related to the current year changes in actuarial valuation of the Department net pension liability and related deferred outflows. Other liabilities increased by $116,729 primarily due to a larger accrual for participant refunds at the end of the current year and timing of capital purchases and year end accruals. Total long-term liabilities decreased by $855,261 primarily due to a decrease in the Department's net pension liability. Deferred inflows of resources for the Department increased by $413,314 when compared to the prior year. This increase is attributable to pension investment earnings being higher than average. The excess amount is deferred and amortized. 8 Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS, Continued December31, 2020 Statement of Activities: The following table provides a summary of thel Department's changes in net position: Governmental. Activities 2019 Activities 2020 Governmental Governmental Activities $ Variance Revenues Program revenues: Charges for services General revenues: Investment income Other revenues Expenses Publicsafety 5,564,327 $ 5,191,952 $ 372,375 5,046 169,321 5,738,694 5,894,217 5,894,217 (155,523) (1,389,461) 5,145 19,564 5,216,661 5,790,371 5,790,371 (573,710) (815,751) (99) 149,757 522,033 103,846 103,846 418,187 (573,710) TotalRevenues Totall Expenses Changei in NetPosition Beginning Net Position Ending NetPosition $ (1,544,984) $ (1,389,461) $ (155,523) 9 Memorial Villages Police Department MANAGEMENT'S DISCUISSIONAND. ANALYSIS, Continued December 31, 2020 For the year ended December 31, 2020, revenues from governmental activities totaled $5,738,694. Charges for services increased by $372,375 or 7% to account for the assessments needed to fund the department's operational costs. All other revenues remained relatively stable when compared to the For the year ended December 31, 2020, expenses for governmental activities totaled $5,894,217. This represents an increase of $103,846 or 2% from the prior year. The primary reason for the increase was related to increased salary and related benefit expenses and related expenses. The Department's only functional expense is public safety which accounts for the total operations of the police department. previous year. There was an overall decrease in net position of $155,523 for the year. FINANCIAL ANALYSIS OF THE1 DEPARTMENT'S FUNDS As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related Governmental Funds The focus of the Department's governmental funds is to provide information of near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Department's financing requirements. In particular, unreserved fund balance may serve as a useful measure of thel Departmentsnet: resources available for spending at the end of the year. As of the end of the year the general fund reflected a total fund balance of $67,346. Of this, $7,346 is considered nonspendable due to prepaid assets. Each participating entity has contributed $20,000 in working capital which remains as unassigned fund balance at the end of the year totaling $60,000. The The vehicle replacement fund reflected a fund balance of $27,608. This is an increase of $1,026 compared to the prior year, as current year capital outlay expenditures were less than actual revenues. There was an overall decrease in governmental fund balance of $31,352 from the prior year. Proprietary Funds - The Department's proprietary funds provide the same type of information found legal requirements. general fund balance increased $30,337 from the prior year. in the government-wide financial statements, but in more detail. GENERAL FUND BUDGETARY! HIGHLIGHTS There was a total negative revenue variance of $140,668 and aj positive expenditure variance of $110,331 for the year. This negative revenue variance was the result of participant refunds totaling $285,634 for excess assessments received over final operating expenditures. There was a total positive expenditure variance of $110,331 due to less than anticipated expenditures for all expenditure categories. Several supplemental budget amendments were made during the year. 10 Memorial Villages Police Department MANAGEMENT'S DISCUSSION, AND. ANALYSIS, Continued December. 31, 2020 CAPITAL ASSETS As of the end of the year, the Department's governmental activities funds had invested $737,607 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included with the governmental capital assets as required by GASB Statement No. 34. Major capital asset additions during the current yearinclude the following: Purchase of three new Dodge Durango police vehicles and equipment totaling for $147,492. More detailed information about the Department's capital assets is presented in note IV.C to the financial statements. ECONOMICFACTORS AND NEXT YEAR'S BUDGET The Board of Police Commissionaires are committed to maintaining and improving the overall wellbeing of the Department and improving services provided to their public citizens. The Department isbudgeting for growth in the upcoming year. CONTACTING THE DEPARTMENT'SFINANCIAL MANAGEMENT This financial report is designed toj provide a general overview of the Department finances for all those with an interest in the Department's finances. Questions concerning this report or requests for additional financial information should be directed to the Chief of Police, Memorial Villages Police Department, 11981 Memorial Drive, Houston, Texas 77024; telephone (713)365-3700. 11 (This page intentionally left blank.) 12 FINANCIAL STATEMENTS 13 (This page intentionally left blank.) 14 Memorial Villages Police Department STATEMENTOFNET. POSITION December: 31, 2020 Primary Government Governmental Activities Assets Current assets: Cash and cash equivalents Receivables, net Prepaids Capital assets: $ 615,387 90,083 7,346 712,816 737,607 737,607 1,450,423 851,028 26,402 877,430 Total Current Assets Total Noncurrent Assets Net depreciable capital assets Deferred Outflows of Resources Deferred utflows-pensions Deferred outflows-OPEB Liabilities Current liabilities: Accounts payable and accrued liabilities Due to other governments Compensated absences, current Noncurrent liabilities: Net pension liability OPEB liability-SDBF OPEB liability-Health benefits Compensated absences, noncurrent Deferred Inflows of Resources Deferred inflows-pensions Deferred inflows-OPEB Net Position Neti investment in capital assets Unrestricted See Notes to! Financial Statements. Total Assets Total Deferred Outflows of] Resources 196,587 285,634 230,024 712,245 2,370,228 224,029 124,003 25,558 2,743,818 3,456,063 406,511 10,263 416,774 737,607 (2,282,591) Total Current Liabilities Total Noncurrent Liabilities Total Liabilities Total Deferred Inflows of Resources Total Net Position $ (1,544,984) 15 (This page intentionally left blank.) 16 Memorial Villages Police Department STATEMENT OF ACTIVITIES For the Yearl Ended December 31,2020 Net (Expense) Revenue and Changes in Net Position Primary Government Activities Program Revenues Charges for Services Grants and Governmental Contributions Functions/Programs Primary Government Governmental Activities Public: safety Total Governmental Activities Expenses $ 5,894,217 $ 5,564,327 $ $ (329,890) (329,890) 5,046 140,961 28,360 174,367 (155,523) (1,389,461) 5,894,217 5,564,327 General Revenues: Investment income Other revenues Gain on sale of capital assets Total General Revenues Change in Net Position Beginning Net Position Ending Net Position $ (1,544,984) Seel Notes to Financial Statements. 17 Memorial Villages Police Department BALANCE SHEET GOVERNMENTAL FUNDS December 31, 2020 Special Capital Assets 84,148 84,148 Vehicle Replacement Youth Services 14,426 $ 14,426 $ General $ 409,073 $ 81,929 7,346 498,348 Assets Cash and cash equivalents Receivables, net Prepaids Liabilities Accounts payable and accrued liabilities Duet to other governments Fund Balances Nonspendable: Prepaids Assigned for: Vehicle replacement Youth services Capital projects Unassigned reported in: General fund 77,861 $ 77,861 $ Total Assets $ $ 145,368 $ 285,634 431,002 50,253 $ 50,253 $ 3 3 Total Liabilities 7,346 27,608 14,426 84,145 84,145 515,147 60,000 67,346 Total Fund Balances 27,608 458,610 $ 14,426 445,428 $ Total Liabilities, Deferred Inflows, See Notes tol Financial Statements. and) Fund Balances $ 498,348 $ 18 Total Governmental Funds $ 585,508 81,929 7,346 674,783 $ 195,624 285,634 481,258 7,346 27,608 14,426 84,145 60,000 193,525 624,527 19 Memorial Villages Police Department RECONCILIATIONOFTHE BALANCE SHEETTO THE STATEMENT OF NET POSITION GOVERNMENTAL FUNDS December 31, 2020 Fund Balances Total Governmental Funds Adjustments for the Statement of Net Position: Capital assets usedi ing governmental activities are not current financial resources and, therefore, not reported int the governmental funds. Capital assets - net depreciable Deferred outflows of resources, represent a consumption oft net position that applies toaf future period(s) and is not recognized as an outflow of resources (expenditure) until then. Pension contributions Pension actuarial (gains) losses Pension difference in assumption changes OPEB contributions-SDBF OPEB differencei in assumption changes Internal service funds are used by management to charge the cost of equipment services and replacement toi individual funds. The assets and liabilities of thei internal service funds arei included ing governmental activities ini thes statement of net] position. Net position governmental activities Deferred inflows of resources, represents an acquisition ofi net position that applies to a future period(s) and sO will not bei recognized as ani inflow of resources (revenue) until that time. Pension investment earnings OPEB actuarial (gains) losses liabilities in the governmental funds. Compensated absences Net pension liability OPEBI liability-SDBF OPEBI liability-Health benefits Somel liabilities, including bonds payable and capital leases, are: not reported as Net Position of Governmental Activities Seel Notes to Financial Statements. 20 $ 193,525 737,607 423,905 424,340 2,783 2,191 24,211 37,070 (406,511) (10,263) (255,582) (2,370,228) (224,029) (124,003) (1,544,984) 21 Memorial Villages Police Department STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS For the Year Ended December: 31, 2020 Special Capital Assets $ 74 74 2,594 2,594 (2,520) Vehicle Replacement 138,000 $ 337 138,337 153 165,518 165,671 (27,334) 28,360 28,360 1,026 26,582 27,608 $ Youth Services General $ 5,426,327 $ 4,258 140,709 5,571,294 5,601,631 5,601,631 (30,337) Revenues Participant assessments, net Investment income Other revenue Expenditures Current: Public safety Capital outlay 377 252 629 150 150 479 Total Revenues Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Proceeds from sale of capital assets Total Other Financing Sources Net Change in Fund Balances Beginning fund balances (Uses) (30,337) 97,683 67,346 $ (2,520) 16,946 14,426 $ 479 83,666 84,145 Ending Fund Balances $ See Notes tol Financial Statements. 22 Total Governmental Funds $ 5,564,327 5,046 140,961 5,710,334 5,604,528 165,518 5,770,046 (59,712) 28,360 28,360 (31,352) 224,877 193,525 23 (This page intentionally left blank.) 24 Memorial Villages Police Department RECONCILIATION OFTHE STATEMENT OFI REVENUES, EXPENDITURES, AND CHANGES IN FUND. BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OFACTIVITIES For the Yearl Ended December 31, 2020 Amounts reported: for governmental activities in thes statement of activities are different because: Net changes in fund balances total governmental funds $ (31,352) Governmental. funds report capital outlays as expenditures. However, in the statement of activities the cost of those assetsi is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay Depreciation expense 157,614 (236,392) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Compensated absences Pension expense OPEB expense-SDBF OPEB expense-Health benefits (48,024) 79,599 (15,067) (42,842) Internal service funds are used by management to charge the cost of health benefits toi individual funds. The net revenue of certain activities ofi internal service funds is reported with governmental activities. (19,059) Change in Net Position of Governmental Activities $ (155,523) See Notes tol Financial Statements. 25 Memorial Villages Police Department STATEMENT OFNETI POSITION PROPRIETARYFIND December. 31, 2020 Governmental Activities Internal Sevice Fund Health Benefits Assets Current Assets Cash and cash equivalents Receivables, net Liabilities Current Liabilities $ 29,879 8,154 38,033 963 963 37,070 37,070 Total Current Assets Accounts payable and accrued liabilities Total Current Liabilities Net Position Unrestricted Totall Net Position $ See Notes tol Financial Statements. 26 Memorial Villages Police Department STATEMENT OF REVENUES, EXPENSES, AND CHANGES INI FUND. NET POSITION PROPRIETARYFIND For the Year Ended December: 31, 2020 Governmental Activities Internal Sevice Fund Health Benefits $ Operating. Revenues Charges for services Operating Expenses Cost ofs services Materials and supplies 856,373 856,373 875,341 91 875,432 (19,059) 56,129 37,070 Total Operating Revenues Total Operating Expenses Change in Net Position Ending Net Position $ Beginning net position Seel Notes tol Financial Statements. 27 Memorial Villages Police Department STATEMENT OF CASH. FLOWS PROPRETARYFIND (Page 1 of2) For the Year Ended December 31, 2020 Governmental Activities Internal Sevice Fund Health Benefits $ 848,219 (821,140) 27,079 27,079 2,800 29,879 Cash] Flows from Operating. Activities Receipts from customers Payments to suppliers Net Cash Provided by Operating Activities Increase (Decrease) in Cash and Cash Equivalents Beginning cash and cash equivalents Ending Cash and Cash Equivalents $ Seel Notes tol Financial Statements. 28 Memorial Villages Police Department STATEMENT OF CASH. FLOWS PROPRIETARYFIND (Page 2of2) For the Year Ended December. 31, 2020 Governmental Activities Internal Sevice Fund Health Benefits Reconciliation of Operating Income (Loss) tol Net Cash Provided by Operating/ Activities Operating Income (Loss) Changes in Operating Assets and Liabilities: (Increase) Decrease in: Accounts receivable Prepaid expenses Increase (Decrease) in: $ (19,059) (8,154) 53,440 852 27,079 Accounts payable and accrued liabilities Net Cash Provided by Operating Activities $ See Notes to Financial Statements. 29 (This page intentionally left blank.) 30 Memorial Villages Police Department NOTES TOFINANCIAL STATEMENIS December31,: 2020 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Description of Government-Wide Financial Statements The goverment-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all activities of the primary government. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no business-type activities. B. Reporting Entity The Memorial Villages Police Department (the Department") was created in 1977 through an interlocal agreement ("the Agreement") between the cities of Bunker Hill Village, Texas, Hunters Creek Village, Texas, and Piney Point Village, Texas (the Participating Cities") pursuant to the terms of the Interlocal Cooperation Act of the 62nd legislature of the State of Texas, as amended. The Agreement provides for the Department to furnish all police and law enforcement activities The Department is an independent political subdivision of the State of Texas, governed by a board of six commissioners, and is considered a primary government. Each contracting city appoints a police commissioner and an alternate police commissioner to the Board of Police Commissioners (the "Board"). The Board governs all budgeting and financing operations as well as the affairs off the agency. As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the Department's financial reporting entity. There are no other organizations that meet the criteria for inclusion herein as The financial objective of the Department is to cover annual operating costs and actual and As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the Department's financial reporting entity. Thel Department has adopted Governmental Accounting Standards Board Statement No. 61, The Financial Reporting Entity. No other entities have been included in the Department's reporting entity. Additionally, as the Department is considered a primary government for financial reporting Considerations regarding the potential for inclusion of other entities, organizations or functions in the Departments financial reporting entity are based on criteria prescribed by generally tot thel Participating Cities. part of the financial reporting entity. anticipated capital expenditure outlays. purposes. 31 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued December 31, 2020 accepted accounting principles. These same criteria are evaluated in considering whether the Department is aj part of any other governmental or other type of reporting entity. The overriding elements associated with prescribed criteria considered in determining that the Department's financial reporting entity status is that of a primary government are that it has a separately elected governing body; it is legally separate; and is fiscally independent of other state and local governments. Additionally prescribed criteria under generally accepted accounting principles include considerations pertaining to organizations for which the primary government is financially accountable, and considerations pertaining to organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. The Department is not considered a component unit of the participating Cities, but is reported as aj joint venture. 1 Basis of Presentation - Govermment-Wide and Fund Financial Statements While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds. Separate financial statements are provided for governmental funds and As a general rule, the effect ofi interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. The fund financial statements provide information about the government's funds, including its blended component units. Separate statements for each fund tegey-govemmenta. and proprietary are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Majori individual governmental and enterprise funds are: reported as separate columns in the fund financial statements. the proprietary funds. The government reports the following major governmental funds: General Fund The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from the Participating Cities. Expenditures include public safety. The general fund is always considered a major fund for reporting purposes. 32 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENIS, Continued December. 31, 2020 Youth Services Fund The youth services fund is a special revenue fund used to account for the receipt and disbursement of legally restricted funds toward Drug Abuse and Resistance Education (DARE) and Gang Resistance Education and' Training programs. The youth services fund did not meet the criteria to be presented as a major fund; however, the Department has elected to presenti it as a major fund for reporting purposes. Special Capital Assets Fund The special capital assets fund is used to account for the expenditures of resources accumulated from participant assessments and other sources, for capital purchases and improvements. The special capital assets fund is considered a major fund for reporting purposes. Vehicle Replacement Fund The vehicle replacement fund is used to account for the purchase of new vehicles and the sale of retired vehicles every year. Due to regular use, it is necessary for the Department to retire and replace a certain number of vehicles every year in order to maintain a fleet in working order. The vehicle replacement fund is considered a major fund for reporting purposes. Additionally, the Department reports the following fund type: Internal Services Fund The health benefits fund accounts for services provided to other departments or agencies of the primary government, or to other governments, on a cost reimbursement basis. The Department's internal service fund is used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and During the course of operations, the government has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental and internal service funds) are eliminated sO that only the net amount is included Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental Piney Point Village, Texas. as internal balances in the governmental activities column. 33 Memorial Villages Police Department NOTESTO. FINANCIAL STATEMENTS, Continued December: 31, 2020 activities are eliminated sO that only the net amount is included as transfers in the governmental activities column. D. Measurement Focus and Basis of Accounting The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Measurement focus refers to what is being measured and basis of accounting refers to when transactions are recorded in the financial records and reported on the financial statements and relates to the timing of the measurement made, regardless of the measurement The government-wide statements and fund financial statements for proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned and become measurable, and expenses in the accounting period in which they are incurred and become measurable. Proprietary fund equity consists of net position. Proprietary fund-type operating statements present increases (i.e., revenues) and decreases (i.e., expenses) in net total All governmental funds and component units are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized in the accounting period when they are susceptible to accrual (i.e., when they are measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Department considers revenues available ift they are collected within 60 days of the end of the current period. Charges for services, other revenues, and interest associated with the current period are all considered to be susceptible to accrual and sO have been recognized as revenues of the current period. Other receipts become measurable and available when cash is received by the Generally, the effect of interfund activity has been eliminated from the government-wide focus applied. assets. government and are recognized as revenue at that time. financial statements. E. Estimates The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of 34 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December. 31, 2020 the financial statements and the reported amounts of revenues and expendituresexpenses during the reporting period. Actual results could differ from those estimates. F. Assets, Liabilities, Deferred Inflows/Outflows, and Net Position/Fund Balance 1. Deposits and Investments The Department's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose of the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased to be In accordance with GASB Statement No. 31, Accounting and Reporting for Certain Investments and External Investment Pools, the Department reports all investments at fair value, except for "money market investments" and "2a7-like pools." Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of1940, such as TexSTAR, are reported using the pools' share price. The Department has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code. In summary, the Department is authorized to invest in the following: cash equivalents. Direct obligations of the U.S. Government Statewide investment pools Fully collateralized certificates of deposit and money market accounts 2. Fair Value The Department has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB Statement No. 72 provides guidance for determining a fair value measurement for reporting purposes and applying fair value to certain investments and disclosures related to all fair value measurements. 3. Receivables and! Interfund Transactions Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the year are referred to as either "interfund rereivablespayables (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are 35 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December: 31, 2020 reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are classified as "due to/from component unit/primary government." Any residual balances outstanding between the governmental activities and business-type activities are reported in Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not the government-wide financial statements as "internal balances." expendable available financial resources. All trade receivables are: shown net of any allowance for uncollectible amounts. 4. Inventories and Prepaid Items The costs of governmental fund type inventories are recorded as expenditures when the related liability is incurred, (i.e., the purchase method). The inventories are valued at the lower of cost or market using the first-in/first-out method. Certain payments to vendors reflect costs applicable to future accounting periods (prepaid expenditures) are recognized as expenditures when utilized. 5. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government, as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Major outlays for capital assets and Interest costs incurred in connection with construction of enterprise fund capital assets are capitalized when the effects of capitalization materially impact the financial statements. The costs of normal maintenance and repairs that do not add to the value of the asset or Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years. improvements are capitalized as projects are constructed. materially extend assets' lives are: not capitalized. 36 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December: 31, 2020 Estimated Useful Life 3to 5 years 51 to 10 years 20 years 5to7 7 years Asset Description Vehicles Machinery and equipment Buildings and improvements Computer equipment 5. Deferred Outflows/Inflows of Resources In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and sO will not be recognized as an outflow of resources (expense/ expenditure) until then. An example is a deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Deferred inflows of resources can also occur at the government wide level due to differences between investment gains and losses realized on pension investments compared to shorter of thel life of the refunded or refunding debt. assumption used within the pension actuarial valuation model. 7. Net Position Flow Assumption Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted = net position in the government-wide statements, a flow assumption must be made about the order in which the Iti is the government's policy to consider restricted - net position tol have been depleted before resources are considered tol be applied. unrestricted -I net position is applied. 37 Memorial Villages Police Department NOTESTO. FINANCIAL STATEMENTS, Continued December31,: 2020 8. Fund Balance Flow Assumptions Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. 9. Fund Balance Policies Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The Department council is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise thel limitation. Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to Each of the three participating entities is required to maintain $20,000 each in working capital within in fund balance. This equates to ai total unassigned fund balance of $60,000. balance) or an assignment (assigned fund balance). fiscal year, commit fund balance. either remove or revise a commitment. 38 Memorial Villages Police Department NOTESTO! FINANCIAL STATEMENTS, Continued December 31, 2020 10. Compensated Absences The Department provides sick, holiday, and vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to another. Sick leave may be carried over. from one year to the next, but is not payable upon termination ofe employment. Holiday pay up to ten days may be carried over to the next year. Unused vacation leave, personal leave time, orl holiday time will be compensated for the The estimated amounts of vacation and personal time that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it upon maturity. Amounts of accrued vacation and personal time that are not expected to be liquidated with expendable available financial resources are maintained separately and represent a reconciling item between the fund and unused time at their current hourly rate at the time of separation. government-wide presentations. 11. Long-Term Obligations In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities statement of net position. The long-term debt consists primarily of bonds payable, capital leases, and accrued Long-term debt for governmental funds is not reported as liabilities in the fund financial statements until due. The debt proceeds are reported as other financing sources, net of the applicable premium or discount and payments of principal and interest reported as expenditures. In the governmental fund types, issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures. However, claims and judgments paid from governmental funds are reported as a liability in the fund financial statements only for the portion expected to be financed from expendable available financial Long-term debt and other obligations, financed by proprietary funds, are reported as liabilities in the appropriate funds. For proprietary fund types, bond premiums, discounts and similar items are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are reported net of the applicable bond premium Assets acquired under the terms of capital leases are recorded as liabilities and capitalized in the government-wide financial statements at the present value of net minimum lease payments at inception of the lease. In the year of acquisition, capital lease transactions are recorded as other financing sources and as capital outlay expenditures in the general fund. Lease payments representing both principal and interest are recorded as expenditures in the compensated absences. resources. or discount. 39 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December: 31, 2020 general fund upon payment with an appropriate reduction of principal recorded in the government-wide financial statements. 12. Participant Contributions The Department collects operating revenues from the Participating Cities based on the approved operating budget, of which each Participating Department contributes 33 percent. 13. Pensions For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 14. Other rostemployment Benefits ("OPEB) The Department has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with no segregation of assets, and therefore doesn'tmeet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB) and as such the SDBF is considered to be an unfunded OPEB plan. For purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered a cost sharing plan and is instead considered a single employer, defined benefit OPEB plan. The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary, calculated based on the employee's actual earnings on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit amount for retirees is $7,500. GASBI No. 75 requires the liability of employers and nonemployer contributing entities to employees for defined benefit OPEB (net OPEB liability) to be measured as the portion of the present value of] projected benefit payments to be provided to current active and inactive employees thati is attributed to those employees' past periods of service (total OPEB liability), less the amount Thel Department also provides medical benefits to eligible retirees through a single-employer defined benefit plan (the "Plan"). This Plan is an unfunded, pay-as-you-go plan. Information about the Department's OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB expense is provided by the Department's consulting actuary. oft the OPEB plan's fiduciary net position. 40 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 G. Revenues and Expendituresbxpenses 1. Program Revenues Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than as program revenues. II. RECONCILIATION OF COVEKNMENT-WIDE AND: FUNDI FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net postion-govermmenta. activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term liabilities, including compensated absences, are not due and payable in the current period and, therefore, are not reported in the funds. Reconciling items have been presented on the balance sheet of B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental states that, "the issuance of long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities." A government-wide statement of net position. governmental funds in the basic financial statements. reconciliation has been presented in thel basic financial statements. III. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for the general, vehicle replacement, and capital asset funds. The original budget is adopted by the Board of Police Commissioners prior to the beginning of the year. Intrabudget transfers over $25,000 and all nonbudgeted expenditures must be approved by the Participating Cities. Appropriations lapse at the end of the year. 41 Memorial Villages Police Department NOTES1 TO. FINANCIAL STATEMENTS, Continued December. 31, 2020 IV. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Custodial credit risk = deposits In the case of deposits, this is the risk that in the event of a bank failure, the Department's deposits may not be returned to it. State statutes require that all deposits in financial institutions bei insured or fully collateralized by U.S. government obligations orits agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. The Department's investment policy requires funds on bank deposit at the depository bank tol be collateralized by securities with a collective market value (market value of the principal and accrued interest) of at least 102%. As of December 31, 2020, the market values of pledged securities and FDIC exceeded bank balances. B. Fair Value Measurement The Department categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3i inputs are significant unobservable inputs. Investments that are remeasured at fair value using the net asset value per share (or its equivalent) as a practical expedient are not classified in the fair value In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Department's assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors The Department's financial instruments consist of cash and cash equivalents, accounts receivable, accrued payables and long-term liabilities. The estimated fair value of cash and cash equivalents, accounts receivable, and accrued payables approximate their carrying amounts due to the hierarchy noted above. specific to each asset or liability. short-term nature of these instruments. 42 Memorial Villages Police Department NOTESTO! FINANCIAL STATEMENTS, Continued December 31, 2020 C. Capital Assets As summary of changes in governmental activities capital assets for the yeare end was as follows: Beginning Balances $ 2,143,102 $ 672,957 612,832 3,428,891 (1,718,068) (559,475) (334,963) (2,612,506) 816,385 816,385 $ Decreases/ Reclassifications $ 10,122 147,492 157,614 (107,155) (31,205) (98,032) (236,392) (78,778) (78,778) $ Ending Balances $ 2,143,102 683,079 683,782 3,509,963 (1,825,223) (590,680) (356,453) (2,772,356) 737,607 737,607 Increases Capital assets, being depreciated: Buildings andi improvements Furniture and equipment Vehicles Total capital assetsl being depreciated Less accumulated depreciation Buildings andi improvements Furniture and equipment Vehicles Total accumulated depreciation Net capital assets being depreciated Total Net Capital Assets (76,542) (76,542) 76,542 76,542 All depreciation was charged to the public safety function. D. Receivables The following comprise receivable balances of the primary government at year end: General 81,929 $ 81,929 $ Health Benefits Total $ 81,929 8,154 8,154 8,154 $ 90,083 Grant receivables Due from other governments E. Other Long-term Liabilities The following is a summary of changes in the Department's total other long-term liabilities for the year ended. In general, the Department uses the general fund to liquidate governmental compensated absences. A summary of changes in other long-term liabilities for the year end was as follows: 43 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 Beginning Balance $ Ending Balance Due Within One Year 230,024 Additions Reductions Governmental. Activities: Compensated Absences 207,558 $ 255,582 $ (207,558) $ 255,582 $ 230,024 255,582 $ 25,558 Total Governmental. Activities 207,558 $ 255,582 (207,558) $ Compensated Absences Due in More than One Year IV.OTHER INFORMATION A. Risk Management The Department is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the Department participates along with more than 2,800 other entities in the Texas Municipal League's Intergovermental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The Department has no additional risk or responsibility to the Pool The Department has not significantly reduced insurance coverage or had settlements which The Department uses ai number of approaches to decrease risks and protect against losses to the Department, including internal practices, employee training, and a code of ethics, which all The Department owns and operates motor vehicles and may provide such vehicle to employees for business use during the course and scope of their employment. Thel Department is insured as outside of the payment ofi insurance premiums. exceeded coverage amounts for the past three years. employees are required to acknowledge toi its own property losses, and the liability ofl loss to others. B. Contingentliabilities Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute al liability of the applicable funds. The amounts of expenditures which may be disallowed by the grantor cannot be determined at this time although the Liabilities are: reported when iti is probable that al loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends, including frequency and amount of payouts, and other economic and social Department expects such amounts, if any, tol bei immaterial. factors. 44 Memorial Villages Police Department NOTESTO. FINANCIAL STATEMENTS, Continued December: 31, 2020 The Department participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the Department had not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable may bei impaired. In the opinion of the Department, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants; therefore, no provision has been recorded in the accompanying basic financial statements fors such contingencies. D Defined Benefit Pension Plans Texas Municipal Retirement! System 1. Plan Description The Memorial Villages Police Department participates as one of 888 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS. Act) as an agent multple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six-member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS: is not fiscally dependent on the State of Texas. TMRS's defined benefit pension plan is a tax-qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com. All eligible employees of the Department are: required toj participate in TMRS. 2. Benefits Provided TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the Department, within the options available in the state statutes governing At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the Department -financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 361 monthly payments, which cannot exceed 75% of TMRS. the member's deposits and interest. 45 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued December: 31, 2020 The plan provisions are adopted by the governing body of the Department, within the options available in the state statutes governing TMRS. Plan provisions for the Department were as follows: Plan Year2019 7% 2to1 5 60/5,0/25 0% Repeating Transfers 0% of CPI Yes Yes Plan Year2018 7% 2to1 5 60/5,0/25 0%1 Repeating Transfers 0% of CPI Yes Yes Employee deposit rate Matching ratio (city to employee) Years required for vesting Service retirement eligibility (expressed as age/years of service) Updated service credit Annuity increase (to retirees) Active Employees Supplemental Death Benefit tol Retirees Employees covered by benefit terms covered by the benefit terms: At the December 31, 2019 valuation and measurement date, the following employees were Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits 40 24 43 107 Active employees Total 3. Contributions The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the Department matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the Department. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional Employees for the Memorial Villages Police Department were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the Memorial Villages Police Department were 11.03% and 11.61% in calendar years 2019 and 2020, respectively. The Department's contributions to TMRS for the year ended December 31, 2020, were $423,905, and amount to finance any unfunded accrued liability. were equal tot the required contributions. 46 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 4. NetP Pension Liability The Department's Net Pension Liability (NPL) was measured as of December 31, 2019, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. Actuarial assumptions The Total Pension Liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions: Inflation Overall payroll growth 2.5% per year 2.75% per year inflation Investment Rate of Return 6.75% net of pension plan investment expense, including Salary increases are based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees is used with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 to December 31, 2018. They were adopted in 2019 and first used in the December 31, 2109 actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production ofi income in order to satisfy the short-term and long-term The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time improvements subject to the floor. funding needs OfTMRS. 47 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENIS, Continued December: 31, 2020 (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates of return for each major asset classi in fiscal year 2019 are summarized in the following table: Asset Class Target Allocation 30.0% 10.0% 20.0% 10.0% 10.0% 10.0% 10.0% 100.0% Long-Term Expected Real Rate of Return (Arithmetic) Global Equity Core Fixed Income Non-Core Fixed Income Real Return Real Estate Absolute Return Private Equity Total Discount Rate 5.30% 1.25% 4.14% 3.85% 4.00% 3.48% 7.75% The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the' Total Pension Liability. Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the Department, calculated using the discount rate of 6.75%, as well as what the Department's net pension liability would be if it were calculated using a discount rate that is -percentage-point lower (5.75%) or -percentage-point higher (7.75%) than the current rate: 1%1 Decrease 5.75% 4,138,772 $ Current Single Rate Assumption 6.75% 1%1 Increase 7.75% 884,611 2,370,228 $ 48 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December: 31, 2020 Changes in the Net Pension Liability Total Pension Liability (a) 15,142,943 $ 988,536 499,650 Plan Fiduciary Net Position (b) 11,837,178 $ Net Pension Liability (a)-(b) 3,305,765 988,536 499,650 (373,906) (237,293) (1,826,935) 3,760 10,340 311 (935,537) 2,370,228 Balance at1 12/31/18 Changes for the year: Service cost Interest Difference between expected and actual experience Contributions - employer Contributions - employee Neti investment income Change of assumptions Benefit payments, including refunds of emp. contributions Administrative expense Other changes Net changes Balance at1 12/31/19 373,906 237,293 1,826,935 (995,917) (10,340) (311) 1,431,566 13,268,744 3,760 (995,917) 496,029 15,638,972 $ Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately- issued' TMRS financial report. That report may be obtained on the internet at www.tmrs.com. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2020, the Department recognized pension expense of $344,300. Related tol Pensions 49 Memorial Villages Police Department NOTES TO FIMANCIALSTATEMENTS Continued December 31, 2020 At December 31, 2020, the Department reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Resources Deferred (Inflows) of Resources $ 406,511 424,340 2,783 423,905 851,028 Differencel between projected andi investment earnings Differences between expected and actual economic experience Differences in assumptions changes Contributions subsequent to thei measurement date Total 406,511 The Department reported $423,905 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending December 31, 2021. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ended December. 31: 2021 2022 2023 2024 2025 Thereafter $ 45,032 27,959 153,208 (205,587) 20,612 D. Fostemployment Benefits Other Than Pensions Supplemental Death Benefits Fund (SDBF) The Department also participates in a defined benefit group-term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group-term life insurance coverage for their active members, including or not including retirees. The Department elected, by ordinance, to provide group-term life insurance coverage to both current and retired employees. The Department may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12- November. 1 of any year tol be effective the following January 1. 50 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 month period preceding the month of death); retired employees are insured for $7,500; this coverage is an "other postemployment benefit," or OPEB. The SDBF covers both active and retiree benefits with no segregation of assets and, therefore, doesn't meet the definition of a trust under GASB No. 75, paragraph 4b, (i.e., no assets are accumulated for OPEB). As such, the SDBF is considered to be a single-employer unfunded OPEB plan (and not a cost sharing plan) with benefit payments treated as being equal to the employer'sy yearly contributions for retirees. The Department contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to pre-fund retiree term lifei insurance during employees' entire careers. Employees covered by benefit terms covered by the benefit terms: At the December 31, 2019 valuation and measurement date, the following employees were Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits 35 8 43 86 Active employees Total The Department's contributions to the TMRS SDBF for the fiscal years ended 2020 and 2019 were $2,034 and $1,552, which equaled the required contributions each year. Schedule of Contribution Rates (RETIREE-only portion of the rate) Actual Contribution Made (Rate) 0.05% 0.06% 0.06% Plan/ Calendar Year 2018 2019 2020 Total OPEB Liability Annual Required Contribution (Rate) 0.05% 0.06% 0.06% Percentage of ARC Contributed 100.00% 100.00% 100.00% The Department's Postemployment Benefits Other' Than Pensions Liability (OPEB) was measured as of December 31, 2019, and the Total OPEB Liability was determined by an actuarial valuation as of that date. 51 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued December: 31, 2020 Actuarial assumptions: The Total OPEB Liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions: Inflation Overall payroll growth Discount rate Administrative expenses 2.5% pery year 2.75% 3.5% to 11.5%, including inflation per year Retirees' share of benefit-related costs $0 All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB: Statement No. 68 Salary increases were based on a service-related table. For service retirees and beneficiary mortality rates, the OPEB liability and the OPEB contribution rates utilized the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements. Based on the size of the city, rates are. multiplied by an additional factor of 100.0%. For disabled annuitants mortality rates, the OPEB liability and the OPEB contribution rates utilized the mortality tables for healthy retirees is used with a 4 year set-forward for males and a 3 year set-forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. Discount Rate: The discount rate used to measure the Total OPEB Liability was 2.75%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO. AAI Index" rate as of December 31, 2018. Sensitivity of the Total OPEB Liability (Asset) to Changes in thel Discount Rate The following presents the total OPEB liability of the Department, calculated using the discount rate of 2.75%, as well as what the Department's net pension liability (asset) would be if it were calculated using a discount rate that is -percentage-point lower (1.75%) or l-percentage-point higher (3.75%) than the current rate: 1% Decrease 1.75% Current Single Rate Assumption 2.75% 1% Increase 3.75% 189,524 268,112 $ 224,029 $ 52 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued December: 31, 2020 Changes in the' Total OPEB Liability: Total OPEB Liability 191,397 5,424 7,164 (11,474) 33,552 (2,034) 32,632 224,029 Balance at 12/31/18 Changes for the year: Service Cost Interest Difference between expected and actual experience Changes of assumptions Benefit payments Net changes Balance at 12/31/19 OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2019, the Department recognized OPEB expense of $17,257. At December 31, 2020, the Department reported deferred outflows of resources and deferred Related to Pensions inflows of resources related to the OPEB liability from the following sources: Deferred Outflows of] Resources Deferred Inflows of] Resources Differences between expected and actual economic experience Change in assumptions Contributions subsequent to measurement date Total $ 10,263 24,211 2,191 26,402 10,263 The Department reported $2,191 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the OPEB liability for the year ending December 31, 2021. 53 Memorial Villages Police Department NOTEST TO. FINANCIAL STATEMENTS, Continued December 31, 2020 Other amounts reported as deferred outflows of resources related to OPEB will be recognized in pension expense as follows: Year ended December3 31: 2021 2022 2023 2024 2025 Thereafter $ 4,669 3,598 2,516 3,165 13,948 OPEB forHealth Care Benefit] Provided by Plan Plan Description The Memorial Villages Police Department Retiree Health Care Plan (the "Plan") is a single employer defined benefit healthcare plan administered by the Department. The Plan provides medical benefits to eligible retirees and their spouses. Benefits As of January 1, 2016, the Department will contribute $430 towards the retiree only monthly premium and $860 towards the retiree plus spouse monthly premium. Retiring employees, hired before January 1, 2015, who are 55 years of age or older with at least 20 years of service with the Department are eligible for this health/medical benefit. Coverage will continue until Medicare eligibility is reached. If the retiree turns 65 prior to the spouse turning 65, the spouse will be allowed to stay on the Plan until the spouse reaches age 65. There is no post-65 coverage offered tor retirees. Employees covered by benefit terms covered by thel benefit terms: At the December 31, 2019 valuation and measurement date, the following employees were Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits 2 0 45 47 Active employees Total Funding Policy The contribution requirements of Plan members and the Department are established and may be amended by the Departments Board. Funding is provided on a pay-as-you-go basis. No current active employees may retain Police Department coverage in retirement. Active members are included for count purposes only and are creating no liability for the Employer. There is no 54 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 formal or informal funding policy that exists for the postretirement plan at this time, as the' Total OPEB Liability is currently an unfunded obligation. Actuarial assumptions: The Total OPEB Liability in the January 1, 2021 actuarial valuation was determined using the Actuarial Method Individual Entry Age Normal Cost Method-I Level Percentage of Projected Service Cost Determined for each employee as the Actuarial Present Value of Benefits allocated following actuarial assumptions: Salary tot the valuation year Discount Rate: 2.12% 2019 Experience Study. The Total Payroll Increase assumption of 3.00% was based on ai review oft the' TMRS October 31, Health Care Cost7 Trend Level 5.00% based on the 2021 Segal Health Plan Cost' Trend Survey. Mortality rates for active members, retirees, and beneficiaries were based on the Rates from The adoption date for the new GASB 75 OPEB Accounting Standard was for the fiscal year beginning October 1, 2017. The disclosures shows the development of the Net OPEB Liability (NOL), the Total OPEB expense, the Schedule of Deferred Inflows/Outtlows and the Trend and TMRS Experience Study Report dated October 15, 2019. Discount: Rate Sensitivity Analysis. Discount Rate: The discount rate used to measure the Total OPEB Liability was 2.12%. The discount rate was based on the Bond Buyer 20-year Bond GOI Index rate as of December: 31, 2020. Sensitivity of thel Net OPEB Liability (Asset) to Changes in the Discount Rate The following presents the OPEB liability of thel Department, calculated using the discount rate of 2.12%, as well as what the Department's net OPEB liability would bei ifit were calculated using a discount rate that is l-percentage-point lower (1.12%) or l-percentage-point higher (3.12%) than the current rate: 55 Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued December 31, 2020 Current Discount Rate (2.12%) 1% Decrease (1.12%) 1%1 Increase (3.12%) 121,026 127,153 $ 124,003 $ Below is a tablei illustrating the sensitivity of the Net OPEB Liability to the Healthcare Cost' Trend Rates assumption. Thel healthcare cost trend rate varies with age and gender. Healthcare costs trend Current Rate (varies) 1%1 Decrease 1% Increase 127,076 121,039 124,003 $ Changes in the Total OPEB Liability: Total OPEB Liability 81,161 1,774 71,622 2,245 (32,799) 42,842 124,003 Balance at 12/31/19 Changes for the year: Interest Difference! between expected and actual experience Changes of assumptions Plan changes Benefit payments Net changes Balance at 12/31/19 $ OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2019, the Department recognized OPEB expense(gain) of At December 31, 2020, the Department reported no deferred outflows of resources and deferred Related to OPEB $75,641. inflows of resources related to the OPEB liability. E. Deferred Compensation Plan The Department offers its employees a deferred compensation plan (the "Plan") created in accordance with the Internal Revenue Code Section 457. The Plan, available to all Department employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or an 56 Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued December 31, 2020 unforeseeable emergency. For the year ended December 31, 2020, the employees contributed $95,152 and the Department contributed $31,865 to the Plan. F. Subsequent Events were issued. There were no material subsequent events through May 7, 2021, the date the financial statements 57 (This page intentionally left blank.) 58 REQUIRED SUPPLEMENTARYINFORMATION 59 (This page intentionally left blank.) 60 Memorial Villages Police Department SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE-) BUDGET, AND. ACTUAL GENERAL FUND For the Year Ended December. 31, 2020 Variance with Final Budget Positive (Negative) (1) (285,634) 4,258 140,709 (140,668) 16,229 10,752 2,686 32,586 48,078 110,331 (30,337) Original Budget Final Budget Actual (285,634) 4,258 140,709 5,571,294 4,757,896 57,300 113,814 35,614 637,007 5,601,631 (30,337) $ 97,683 67,346 345,634 (60,000) 285,634 95,211 Revenues Participant assessments Participant assessments refund (1) Investment income Other revenue Expenditures Current: Personnel Insurance Automotive Building $ 5,711,962 $ 5,711,962 $ 5,711,961 $ Total Revenues 5,711,962 4,815,125 68,052 115,000 68,200 645,585 5,711,962 5,711,962 4,774,125 68,052 116,500 68,200 685,085 5,711,962 Office and other expenditures Total Expenditures Net Change in Fund Balance $ Ending Fund Balance Beginning fund balance $ $ (1)) Participant Assessment Refunds Amount. held for Department operations Participant assessment refunds Unassigned fund balance prior to participant assessment refunds Net Change in Individual City Assessments (1/3) (refund) Notes tol Required Supplementary Information 1. Annual budgets are adopted on al basis consistent with generally accepted accounting principles (GAAP). 61 Memorial Villages Police Department SCHEDULE OF CHANGES INNET PENSION. LIABILITYAND: RELATED RATIOS December. 31, 2014 $ 355,622 $ 895,234 (74,525) (1,468,761) (292,430) 13,345,620 13,053,190 $ 277,809 $ 199,927 683,888 (1,468,761) (7,142) (587) (314,866) 11,958,421 2015 381,175 $ 896,867 19,619 379,409 (862,793) 814,277 13,053,190 13,867,467 302,139 $ 213,205 17,176 (862,793) (10,465) (517) (341,255) 11,643,555 2016 Total pension liability Service cost Interest Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of participant contributions Net change in total pension liability Total pension liability - beginning Total pension liability- ending (a) Plan fiduciary net position Contributions- employer Contributions- -1 members Neti investment income Benefit payments, including refunds of participant contributions Administrative expenses Other Net change in plan fiduciary net position Plan fiduciary net position beginning Plan fiduciary net position - ending (b) 900,806 498,688 (1,044,381) 355,113 13,867,467 14,222,580 281,002 211,542 763,199 (1,044,381) (8,627) (465) 202,270 11,302,300 11,643,555 $ 11,302,300 $ 11,504,570 Fund's net pension liability (asset)- ending (a)- (b) $ 1,409,635 $ 2,565,167 $ 2,718,010 Plan fiduciary net position as aj percentage of the Fund's net position as aj percentage of covered total pension liability Covered payroll payroll Notes to schedule: 89% 49% 82% 85% 81% 90% 2,856,100 $ 3,010,866 $ 3,022,029 1)This schedule is presented toi illustrate the requirement to show information fort ten years. However, until a full ten-year trend is compiled, only available information is shown. See Notes tol Financial Statements. 62 2017 942,429 81,319 (958,428) 502,409 14,222,580 14,724,989 $ 224,477 1,593,018 (958,428) (8,263) (419) 1,198,004 11,504,570 2018 973,033 64,280 (1,038,784) 417,954 14,724,989 15,142,943 217,319 (380,031) (1,038,784) (7,354) (384) (865,396) 12,702,574 2019 988,536 499,650 3,760 (995,917) 496,029 15,142,943 15,638,972 373,906 237,293 1,826,935 (995,917) (10,340) (311) 1,431,566 11,837,178 $ 437,089 $ 419,425 $ 347,619 $ 343,838 $ 12,702,574 $ 11,837,178 $ 13,268,744 2,022,415 $ 3,305,765 $ 2,370,228 86% 63% 78% 106% 85% 70% 3,206,816 $ 3,104,553 $ 3,389,894 63 Memorial Villages Police Department SCHEDULE OF EMPLOYER CONTRIBLITIONS TO. PENSIONI PLAN Years Ended: 12/31/2015 12/31/2016 12/31/2017 12/31/2018 Actuarially determined employer contributions Contributions: in relation to the actuarially determined contribution Contribution deficiency (excess) Annual covered payroll of covered payroll $ 299,253 $ 281,231 $ 347,619 $ 343,985 $ 299,253 $ 281,231 $ 347,619 $ 343,985 3,010,866 $ 3,022,029 $ 3,204,823 $ 3,104,559 $ $ Employer contributions as a percentage 9.94% 9.31% 10.85% 11.08% 1) This schedulei is presented toi illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. NOTESTOSCHEDUIE OFI EMPLOYER CONTRIBUTIONSTO: PENSION. PLAN Valuation Date: Notes Actuarially determined contribution rates are calculated as of December 31 and become effective in January 13 months later. Entry Agel Normal Level Percentage of Payroll, Closed 10 Year smoothed market; 15% soft corridor 3.50% to 11.5% including inflation Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Amortization Method Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age Remaining Amortization Period 26y years 2.5% 6.75% Experience-based table of rates that are: specific to the City's plan of benefits. Last updated for the 2019 valuation pursuant to an experience study oft thej period 2014-2018 Mortality Post-retirement: 20191 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generationall basis with scale UMP. Pre-retirement: PUB(10): mortality tables, with thel Public General Employee table used for females. The rates are projected on a fully generational basis with scale UMP. There were: no benefit changes during the year. Other Information: Notes See Notes tol Financial Statements. 64 12/31/2019 12/31/2020 1 4 373,906 $ 423,905 $ 373,906 $ 423,905 3,389,898 $ 3,651,205 11.03% 11.61% 65 Memorial Villages Police Department PENSIONS (OPEB) LIABILITY. AND. RELATED RATIOS TEXAS. MUNICIPAL RETIREMENT SYSTEM SUPPLEMENTAL DEATH BENEFITS PLAN SCHEDULE OF CHANGES, IN POSTEMPLOYMENT BENEFITS OTHER THAN December31, 2017 $ 5,131 $ 6,520 2018 5,899 $ 6,557 (2,179) (13,253) (1,552) (4,528) 195,925 2019 5,424 7,164 (11,474) 33,552 (2,034) 32,632 191,397 Total OPEBI liability Service cost Interest Changes in benefit terms Changes of assumptions contributions Differences between expected and actual experience Benefit payments, including refunds of participant Net change in total OPEB liability Total OPEBI liability- beginning Total OPEB liability- ending (a) Covered payroll Notes to schedule: 15,159 (1,603) 25,207 170,718 195,925 $ 6.11% 191,397 $ 224,029 $ 3,206,816 $ 3,104,553 $ 3,389,894 Total OPEB liability as al percentage of covered 6.17% 6.61% 1 This schedule is presented toi illustrate the requirement to show information for ten years. However, until a 2 No assets are accumulated in a trust that meets the criteria inj paragraph 4 of GASB: statement No. 75 to pay full ten-year trend is compiled, only available information is shown. related benefits. See Notes tol Financial Statements. 66 Memorial Villages Police Department PENSIONS (OPEB) LIABILITYAND RELATED RATIOS SCHEDULE OF CHANGES. INPOSTEMPLOYMENT BENEFITS OTHER THAN RETIREE. HEALTH. PLAN December: 31, 2017 $ 2018 $ 5,425 2019 $ 4,883 (21,950) 429 (42,884) (59,522) 140,683 81,161 $ 2.39% Total OPEB liability Service cost Interest Changes inl benefit terms Differences between expected and actual experience Changes of assumptions contributions 1,774 71,622 2,245 (32,799) 42,842 81,161 124,003 3.43% (808) (42,923) (38,306) 178,989 140,683 $ 4.52% Benefit payments, including refunds of participant Net change in total OPEB liability Total OPEB liability beginning Total OPEBI liability ending (a) Covered payroll Notes to schedule: 3,109,137 $ 3,401,015 $ 3,615,969 Total OPEB liability as a percentage of covered 17 This schedule is presented to illustrate the requirement to showi information for ten years. However, until No assets are accumulated in a trust that meets the criteria inj paragraph 4 of GASB: statement No. 75t to ai full ten-year trend is compiled, only available information iss shown. pay related benefits. See Notes tol Financial Statements. 67 (This page intentionally left blank.) 68 9 10 11 Fre Inciden' Response Time 12 13 14 15 Totall Number dfVTD Incidents 2021 Ufel Threstening (LT)E EMSI Incidents Nati Stand. 6:30 of90% Nati. Stand 10:30 of90% #LTFire Nat! Stand. 6:50 of 90% Sof2 2021 Calls are: Fire Alarms %ofF Fire Calls Fire EMS Total FLT EMS 1st Resp. Time 65 71 136 43 18 15 33 7 ALS Resp Time Fire EMS Bunker Hill Village 112 37 149 18 Hunters Creek Village 135 67 202 30 Piney Point Village 109 50 159 18 Spring Valley Village 93 43 136 24 3:52 100% 6:49 100% 3 3:13 100% 3:13 100% 12 2:59 100% 4:35 100% 3 3:29 100% 5:35 100% 13 3:50 100% 5:00 100% 11 3:20 100% 4:06 100% 11 3:27 100% 4:53 100% 53 3:14 100% 75% 25% 53 3:54 100% 48% 52% 17 4:33 100% 55% 45% 4 4:26 100% 67% 33% 74 55% 5:29 100% 69% 31% 43 3.27 100% 68% 32% 25 4:10 100% 67% 33% 216 32% 47% 26% 0% 39% 27% Hedwig Village Milshire Village Houston Totals 36 0 36 568 283 851 140 Notes: ALLI Response Time categories include from ther recelpt oft the call att the Primary Dispatcht tos arrivald onk locationc ofther responding units. Column 1: Reflects thec cities listed withint thec chart. Column 2:Reflects they yeart to dater number of"fire" type calls within each) jurisdiction. includes: fires, vehide collisions, gask leaks, rescues, treei in roadways, and others. Column 3:Reflects they year to dater number of"EMS" calls withine each) jurisdiction. Column 4: Reflects they year tod date, total number ofa allo calls within each jurisdiction. Column! 5: Reflects the year to date, number of" "let threatening EMS" calls withine each jurisdiction. Includes: heart attacks, strokes, selzures, cardlac arrest, selzures ande others. Column 6, Row A: Reflects the" "National Standard fort total response timef forl lifet threatening EMS Calls of6r minutes 30s seconds. Column6: Reflects the yeart to date, first responder's response times fore each) jurisdiction. Column? 7,ROWAR Reflects the! National Standard ofthe percentage of calls whicht ther national standard should ber met: 90% Column? 7: Reflects they year to date, percentage ofc calls which the national standard ismetd during! life threatening EMS calls. Column 8ROWA A: Reflects the! National Standard fort total response time forl Iifet threatening EMS calls fora arrivalo lofAdvanced Ufe SupportE Equipment and Personnel: 10r minutes 30s seconds. Column8: Reflects they year to date, Advanced Ufe Supporte equipment andy personnel response timet forl lifet threatening calls withine each jurisdiction. Column 9 Row A, Reflects the National Standard ofthe percentaged ofcallsv which the ALSS standards should ber met: 90% Column9: Reflects the) year tod date, peroentage ofcalls, which ther national standards isr met of AIS responset fore each) jurisdiction. Column 10: Reflects they year to date, number ofl lMet threatening "Fire Type" calls within each jurisdiction. Column 11: Reflects they year to date, averaget totalr responset time tot firet type calls within each jurisdiction. Column 12: Reflects they year to date, percentage oflifet threatening! firet type calls which meet or exceed the National Standard. Column 13: Reflects they year tod date, percentage ofcalls which are" "fire type" calls. Column 14: Reflects they year to date, peroentage ofcall whicha are' "EMS" calls. Column 15: Reflects they year to date number of Fire Alarms withine eachj jurisdiction. Column 16: Reflects thep percentage offiret typec calls whicha aref fires alarms. 866.459.7600 - Sent from my iPhone 2 Karen Farris From: Sent: To: Cc: Subject: Zeb Nash eonasnespcgobainety Sunday, May 9, 20217:51PM Karen Farris Henry Kollenberg Fire Station Rebuild Hi and Happy Mother's Day Pls add these pictures to the CC packet so that everyone can see the progress we are making. lwill send more next Sunday sO that week to week progress can be seen. Thanks Zeb This email has been scanned for spam and viruses by Proofpoint Essentials. Visit the following link to report this email as htps/UsS.proofpointesentascom/lndexOL.php'mod id=11&mod option-logitemémail d-1620607866-02C2- spam: TPw3wz&r addres-ciyseckaopneyptorreporel MEMORANDUM CITY OF PINEY POINTVILLAGE TO: The Honorable Mayor and Members ofthe City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24,2021 SUBJECT: Discuss and consider possible action on the Village Fire Department 2020 Annual Financial Report. Agenda Item: 6 The Fire Commission is requesting the 2020 Annual Financial Report be placed on the agenda for consideration and approval. ANNUAL FINANCIAL REPORT of the VILLAGE FIRE DEPARTMENT For the Year Ended December 31,2020 (This page intentionallyl left blank.) VILLAGE FIRE DEPARTMENT TABLE OFCONTENTS December. 31,2020 INANCIALSECTION Independent Auditors' Report Information) Page 1 5 Management's Discussion and Analysis (Required Supplementary BASICI FINANCIALSTATEMENTS Goyernment-Wide Financial Statements Statement ofNet Position Statement of Activities 13 15 17 19 21 23 25 46 48 50 53 Governmental Funds Financial Statements Balance Sheet Govemmental: Funds Governmental Funds Statement ofR Revenues, Expenditures, and Changes in Fund Balances- Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Fiduciary Fund Financial Statement Statement of Fiduciary Net Position Agency Fund Notes tol Financial Statements REQUIRED: SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Budgetary Basis) - General Fund Schedule of Changes inl Net Pension Liability and Related Ratios - Texas Municipal Schedule of Changes in Total OPEB Liability and Related Ratios - TMRS Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual - Capital Replacement! Fund Budget and Actual - Facility Fund Retirement System (TMRS) Schedule of Contributions - TMRS SUPPLEMENTARY INFORMATION 57 59 (This page intentionally left blank.) PIRHC BETHARRIS PECIER ditors INDEPENDENTAUDITORS'REPORT - 3 To the Board of Commissioners of the Village Fire Department: Report on the Financial Statements Wehave audited the accompanying financial statements of the governmental activities and each major fund of the Village Fire Department (the Department"), as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise thel Department's basic financial statements as listed in the table ofc contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are: free from material misstatement, whether due to fraud or error. Auditors' Responsibility, Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we, plan and perform the audit to obtain reasonable assurance about whether the financial statements An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment oft the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Department's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness ofs significant accounting estimates made by management, as well as evaluating the overall We believe that the audit evidence we. have obtained is sufficient and appropriate to provide a basis for our audit are free from material misstatement. presentation oft the financial statements. opinions. Houston - Austin Bellville Woodville 32101 Bingle Rd., Ste. 300, Houston,TX77055 I P:713.263.1123 I info@mauditors.com I wwwatewasaudtor.com AICPA GAQC Member Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund oft the Department as of December 31, 2020, and the respective changes ini financial position for the year then ended, in accordance with accounting principles generally accepted int the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, budgetary comparison information, schedules of changes in net pension and total other postemployment liability and related ratios, and schedule of contributions, identified as Required Supplementary Information on the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the Required Supplementary Information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurançe on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other. Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Department's basic financial statements. The supplementary information is presented for purposes The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used toj prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all: material respects in ofadditional analysis and is not a required part oft the basic financial statements. relation to thel basic financial statements as a whole. BELT PFARRIS GPECHACEK,WP Belt Harris Pechacek, LLLP Certified. Public. Accountants Houston, Texas March 15,2021 2 MANAGEMENTS. DISCUSSION AND. ANALFSIS 3 (This page intentionally left blank.) 4 VILLAGE FIRE DEPARTMENT MANAGEMENTS DISCUSSIONANDANALKSIS For the Year Ended December 31,2020 The purpose of the Management's Discussion and Analysis (MD&A)ist to give the readers an objective and easily readable analysis of the financial activities of the Village Fire Department (the Department") for the year ending December 31, 2020. The analysis is based on currently known facts, decisions, or economic conditions. It presents short and long-term analysis of the Department's activities, compares current year results with those of the prior year, and discusses the positive and negative aspects of that comparison. Please read the MD&A in conjunction with the Department's: financial statements, which follow this section. THE STRUCTURE OF OUR ANNUAL REPORT Components of the Financial Section Management's Discussion and Analysis Basic Financial Statements Required Supplementary Information Independent Auditors' Report Government- Widel Financial Statements < Fundl Financial Statements Notes tot the Financial Statements Detail Summary The Department's basic financial statements include (1) government-wide financial statements, (2) individual fund financial statements, and (3) notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support the basic financial statements themselves. Government-Wide Statements The government-wide statements report information for the Department as a whole. These statements include transactions and' balances relating to all assets, including capital assets. These statements are designed to provide information about cost of services, operating results, and financial position of the Department as an economic entity. The Statement of Net Position and the Statement of Activities, which appear first in the Department's financial statements, report information on the Department's activities that enable the reader to understand the financial condition of thel Department. These statements are prepared using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and The Statement of Net Position presents information on all of the Department's assets, liabilities, and deferred outflows/inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Department is improving or deteriorating. Other nonfinancial factors, such as the condition of the Department' 's capital assets, need to be expenses are taken into account eveni ifcash has not yet changed hands. considered in order to assess the overall health of the Department. 5 VILLAGE FIRE DEPARTMENT MANAGEMENT'SISCUSSIONANANDANALISIS (Continued) For the Year Ended December 31, 2020 The Statement of Activities presents information showing how the Department's net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless oft the timing of related cash flows - the accrual method rather than modified accrual that is used in the fund level statements. The Statement ofl Net Position and the Statement of Activities include one class of activity: 1. Governmental Activities The Department's fire protection (public safety) service is reported here. Participating cities and intergovernmental revenues finance this activity. The government-wide financial statements can be found after thel MD&A. FUND FINANCIAL STATEMENTS Funds may be considered as operating companies of the parent corporation, which is the Department. They are usually segregated for specific activities or objectives. The Department uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements. The two categories of Department funds are governmental and fiduciary. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows ofs spendable resources, as well as on balances of spendable resources available at the end of the year. Such information may be useful in Because the focus of governmental funds is narrower than that of the government-wide financial statements, itis useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing sO, readers may better understand the long-term impact of the Department's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between, governmental; funds and governmental activities. The Department maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the capital replacement fund, and the facility fund, which are considered to The Department adopts an annual non-appropriated budget for its general fund, and hybrid annual/project length budget for the facility fund the capital replacement fund, subject to the terms and conditions of the interlocal agreement and the method approved by Participating Cities each year. Budgetary comparison schedules have evaluating the Department's near-term financing requirements. be major funds for reporting purposes. been provided for these funds to demonstrate compliance with these budgets. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the govemment. Fiduciary funds are not reported int the government-wide financial statements because the resources of those funds are: not available to support thel Department's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The Department maintains one fiduciary fund, the ambulance billing fund. Monies collected for ambulance services provided by the Department are deposited into the fund and allocated to VILLAGE FIRE DEPARTMENT MANAGEMENT'S. DISCUSSIONANDANALYSIS (Continued) For the Year Ended December 31, 2020 the Participating Cities. The Department's fiduciary activities are reported in a separate statement ofi fiduciary net position. Notes to Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding ofthe data provided in the goverment-wide and fund financial statements. The notes are the last section of the basic financial statements. Other Information In addition to the financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The RSI includes a budgetary comparison schedule for the general fund and a schedule of changes in net pension and other postemployment benefits liability and related ratios and schedule of contributions for the Texas Municipal Retirement System. RSI can be found after the notes to the basic financial statements. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of the Department's financial position. For the Department, assets and deferred outflows of resources exceed liabilities and deferred inflows by $6,819,166 as ofyear end. Statement of Net Position The largest portion oft thel Department's net position reflects its unrestricted net position. The following table reflects the condensed Statement of Net Position: Governmental Activities 2020 4,374,982 $ 4,088,834 1,811,222 1,911,821 8,098,025 448,759 35,132 483,891 515,549 426,790 942,339 804,457 15,954 820,411 1,911,821 4,907,345 6,819,166 $ 4,306,200 2019 1,571,807 5,660,641 2,175,162 10,472 2,185,634 168,510 2,329,483 2,497,993 1,033,640 9,442 1,042,082 1,571,807 2,734,393 Assets Current and otherassets Capitalassets,n nondepreciable Capitalassets, net ofd depreciation Deferred outflows pensions Deferred outflows OPEB Liabilities Current liabilities Long-terml liabilities Deferred inflows pensions Deferred inflows OPEB NetPosition Neti investment in capitalassets Unrestricted Total Assets Total DeferredOutlows of Resources Total Liabilities Total Deferred Inflows of Resources Total Net Position 7 VILLAGE FIRE DEPARTMENT MANAGEMENTS DSCUSTOMAMDAMIISS (Continued) For the Year Ended December 31,2020 Unrestricted net position is used to meet the Department's ongoing obligations to participants. The Department's unrestricted net position was $4,907,345 as of year end. The Department experienced an overall increase in net position of $2,512,966. The increase is primarily attributable to the special assessment for the facility fund of $1,500,000, and additional participant contributions of$641,706. Additionally, the increase was also the result of a decrease inj pension liability andj partially offset by the decrease in deferred outflows for pensions. Statement of Activities The following table provides as summary of the Department's changes ini net position: Governmental Activities 2020 8,025,470 $ 9,691,155 641,706 54,562 15,086 13,639 (79,405) 8,671,058 6,158,092 6,158,092 2,512,966 4,306,200 2019 Revenues Participant assessments Participant ambulance contribution Charges fori fuel Interest Other Gin (loss) ons sale ofcapitalassets Expenses Public safety 175,615 8,411 326 5,545 9,881,052 7,391,422 7,391,422 2,489,630 1,816,570 Total Revenues Total Expenses Change inl Net Position Beginning net position Ending Net] Position 6,819,166 $ 4,306,200 In comparison to the prior year, revenues decreased by 12% or $1,209,994. This decrease is mainly due to the decrease in assessment revenue for the renovation of the fire station. Total expenses for the Department decreased by 17% or $1,233,3301 largely as a result of pension adjustments. FINANCIAL. ANALYSIS OF THE DEPARTMENTS FUNDS As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related legal Governmental Funds - The focus of the Department's governmental funds is to provide information on near- term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Department's financing requirements. In particular, the unassigned fund balance may serve as a useful measure The Department's governmental funds reflect a combined fund balance of $3,859,433. Of this, $11,017 is nonspendable, $8,476 is assigned for equipment replacement, $3,780,770 is assigned for improvements to the The general fund is the Department's primary operating fund. At the end of the year, unassigned fund balance of the general fund was $59,170, while total fund balance was $70,187. As a measure of the general fund's liquidity, it may be useful to compare total fund balance to total fund expenditures. The unassigned fund balance represents requirements. oft thel Department'si net resources available for spending at the end oft the year. facility, and $59,170 is unassigned. 8 VILLAGE FIRE DEPARTMENT MANAGEMENTS DISCUSSIONANDANALISIS (Continued) For the Year Ended December. 31,2020 0.9% of total general fund expenditures, while total fund balance represents 1.1% of the same amount. The general fund showed an increase of $157,439. General fund revenues increased due to increase in participant assessments and the ambulance billing contribution. General fund expenditures increased compared to prior year mainly due to personnel costs incurred as a response to COVID-19. Charges for fuel and related offset for fuel The Department's capital replacement fund had an ending fund balance of $8,476, a decrease of $430,165. This The facility fund had an ending fund balance of $3,780,770 which represents an net increase of $210,835 from the prior year, whichi is mainly due to new assessments slight exceeding costs for renovations to the facility. expense both declined for 2020 as the fuel tank use was discontinued during construction. decrease is primarily duet to the purchase ofai fire pumper truck. CAPITAL ASSETS At the end of the year, the Department's governmental activities had invested $3,723,043 (net of accumulated During the year, the Department had building improvements in the amount of $1,811,222 and purchased a 2020 Spartan Pumper and also retired one truck. More detailed information on the Department's capital assets can be depreciation): in a variety of capital assets. This represents ai neti increase of$2,151,236. found in note III. B. to the financial statements. ECONOMIC! FACTORS AND NEXT YEAR'S BUDGET The Participating Cities and Department approved a $6,961,314 budget for fiscal year 2021, which includes The Interlocal Agreement (ILA), effective January 1,2020, states Bunker Hill is no longer aj participating member ofthe Department and does not have voting rights, but is a customer oft the Department. Bunker Hill shall remain responsible for any obligation or liability of the Department during the term oft thel ILA. In the future, Bunker Hill may be admitted to membership, but will not be eligible to serve as the Chairman or Vice Chairman of the Board The new ILA does noti impact the 2021 budget. Bunker Hill is to remain responsible for any obligation or liability of the Department which accrues during the ILA term including, but not limited to, a proportionate share of the Department pension fund. Bunker Hill also remains responsible for 19% of any increase to the Department's The Department experienced the economic impacts of the COVID-19 pandemic through an increase in overall expenses for Fiscal Year 2020. The City experienced rising personnel costs due to annual pay increases and overtime for employees and the hiring of additional personnel in response to COVID-19. However, the Department was able to cover these additional expenditures through reimbursements received from the City of $180,000 for the capital replacement: fund. ofCommissioners. employee post-retirement liability abovei its current level as calculated by the Department. Bunker Hill and the City ofH Hunters Creek Village. CONTACTINGTHE DEPARTMENT'S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the Department's finances. Questions concerning this report or requests for additional financial information should be directed to thel Fire Chief, Village Fire Department, 901 Corbindale, Houston, Texas 77024. 9 (This page intentionally left blank.) 10 BASIC FINANCIAL STATEMENTS 11 (This page intentionally left blank.) 12 VILLAGE FIRE DEPARTMENT STATEMENTOFNET. POSITION December 31,2020 Primary Government Governmental Activities $ 3,788,951 11,017 49,172 525,842 1,811,222 1,911,821 8,098,025 448,759 35,132 483,891 Assets Cash Prepaids Other receivables Due from ambulance agency fund Capital assets, nondepreciable Capital assets, net Total Assets Deferred Outflows of] Resources Deferred outflows pensions Deferred outflows- OPEB Total Deferred Outflows of Resources Liabilities Current liabilities: Accounts payable Noncurrent liabilities: Due within one year Duei ini more than one year Deferred Inflows of Resources Deferred inflows pensions Deferred inflows- OPEB Net Position Net investment in capital assets Unrestricted 515,549 515,549 338,315 88,475 426,790 942,339 804,457 15,954 820,411 1,911,821 4,907,345 6,819,166 Total Current Liabilities Total Noncurrent Liabilities Totall Liabilities Total Deferred Inflows of Resources Totall Net Position Seel Notes to Financial Statements. 13 (This page intentionally left blank.) 14 VILLAGE FIRE DEPARTMENT STATEMENTOFACTIVITIES For the Year Ended December: 31,2020 Net Revenue (Expense) and Changes in Net Position Primary Government Governmental Activities Program Revenues Charges for Services Functions/Programs Primary Government Governmental. Activities Public safety Expenses 6,158,092 $ 54,562 $ (6,103,530) 54,562 Total Governmental. Activities $ 6,158,092 $ (6,103,530) 8,025,470 641,706 15,086 13,639 (79,405) 8,616,496 2,512,966 4,306,200 6,819,166 General Revenues: Participant assessments Participant ambulance contribution Interest Other Loss on sale ofcapital assets Total General Revenues Change in Net Position Ending Net Position Beginning net position See Notes tol Financial Statements. 15 (This page intentionally! left blank.) 16 VILLAGE FIRE DEPARTMENT BALANCESHEET GOVERMMENTAL FUNDS December. 31, 2020 Total Governmental Funds 11,017 49,172 525,842 130,130 Capital Replacement General $ 422,448 $ 11,017 49,172 482,637 Facility Assets Cash Prepaids Other receivables Due from agency fund Due from other funds Liabilities Accounts payable and accrued liabilities Duet to other funds Fund Balances Nonspendable: Prepaids Assigned for: Equipment replacement Facility improvements Unassigned 8,407 $ 3,358,096 $ 3,788,951 525,842 130,061 69 Total Assets 8,476 $ 4,013,999 $ 4,505,112 $ 282,320 $ 130,130 412,450 11,017 59,170 70,187 482,637 $ $ 233,229 $ 233,229 515,549 130,130 645,679 11,017 8,476 3,780,770 59,170 3,859,433 Total Liabilities 8,476 8,476 3,780,770 3,780,770 Total Fund Balances Totall Liabilities and Fund Balances $ 8,476 $ 4,013,999 Amounts reported for governmental activities in the Statement ofl Net Position Capital assets usedi in governmental activities are not financial resources and, therefore, are not reported in the funds. are different because: Capital assets, net 3,723,043 Long-term! liabilities and deferred outflows and deferredi inflows related to the net pension and other postemployment benefits (OPEB) liability are deferred in the governmental funds. Net pension liability Total OPEB liability Deferred outflows pensions Deferred outflows OPEB Deferred inflows pensions Deferred inflows- OPEB therefore, are not reported in the funds. Compensated absences Seel Notes tol Financial Statements. 117,325 (168,209) 1,539,233 35,132 (1,894,931) (15,954) (375,906) 6,819,166 Long-term liabilities are not due and payable in the current period and, Net Position of Governmental. Activities 17 (This page intentionally left blank.) 18 VILLAGE FIRE DEPARTMENT STATEMENTOFREVENUES, EXPENDITURES, AND CHANGES INFUND BALANCES GOVERMMENTAL FUNDS For the Year Ended December. 31, 2020 Total Governmental Funds 641,706 54,562 15,086 13,639 8,750,463 5,549,532 783,740 2,546,477 8,879,749 (129,286) 67,395 67,395 (61,891) 3,921,324 Capital Replacement General $ 6,365,470 $ 115,864 54,562 1,560 13,639 6,551,095 5,549,532 783,740 49,123 6,382,395 168,700 (11,261) (11,261) 157,439 (87,252) 70,187 $ Facility 525,842 12,740 2,038,582 Revenues Participant assessments Participant ambulance contribution Charges for fuel Interest Other Expenditures Current: Personnel Operational Capital outlay 160,000 $ 1,500,000 $ 8,025,470 786 160,786 Total Revenues 658,346 658,346 (497,560) 67,395 67,395 (430,165) 438,641 1,839,008 1,839,008 199,574 11,261 11,261 210,835 3,569,935 Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Sale of capital assets Transfers in (out) Total Other Financing Sources (Uses) Net Change in Fund Balances Beginning fund balances Ending Fund Balances $ 8,476 $ 3,780,770 $ 3,859,433 See Notes tol Financial Statements. 19 (This page intentionally left blank.) 20 VILLAGE FIRE DEPARTMENT RECONCILIATIONG OFTHE, STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENTOFACTIVITIES For the Year Ended December 31,2020 Net changes in fund balances total governmental funds $ (61,891) Amounts reported for governmental activities in the Statement of Activities are different Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assetsi is allocated over their estimated useful lives and because: reported as depreciation expense. Capital outlay Depreciation expense Net book value of capital asset disposal are reported in the governmental funds. Net pension liability Total OPEBI liability Deferred outflows pensions Deferred outflows - OPEB Deferred inflows pensions Deferredi inflows OPEB Compensated absences Seel Notes tol Financial Statements. 2,469,568 (171,532) (146,800) Net pension and total other postemployment benefits (OPEB) liabilities and deferred outflows and deferred inflows related to the net pension liability andt total OPEBI liability 2,004,523 (29,724) (635,929) 24,660 (861,291) (6,512) (72,106) Some expenses reported in the Statement of Activities do not require the use ofc current financial resources and, therefore, are not reported as expenditures in governmental funds. Change in Net Position of Governmental, Activities $ 2,512,966 21 (This page intentionally! left blank.) 22 VILLAGE FIRE DEPARTMENT STATEMENTOFFIDUCLARYNETPOSITION AGENCY. FUND December3 31,2020 Ambulance Billing $ 525,842 525,842 $ 525,842 525,842 Assets Cash Liabilities Due to Participant Cities Due to governmental facility fund Seel Notes tol Financial Statements. Total Assets $ Totall Liabilities 23 (This page intentionally! left blank.) 24 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL STATEMENTS For the Year Ended December. 31, 2020 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity On December 20, 1978, six contracting cities joined into an interlocal cooperation agreement to establish a common municipal fire department, chartered as the Village Fire Department (the "Department"), to provide fire and rescue services beginning January 1, 1979. The area of coverage consists oft the six cities commonly known as the Memorial Villages (the Participating Cities") andis approximately ten square miles. A new interlocal agreement (the "Interlocal Agreement"), effective January 1,2 2020, states Bunker Hill is no longer a participating member of the Department and does not have voting rights, but is a customer of the Department continuing to receive fire protection and emergency services. Bunker Hill shall remain responsible for any obligation or liability of the Department during the agreement term. In the future, Bunker Hill may be admitted to membership, but will not be eligible to serve as the Chairman or Vice Chairman ofthe Village Fire Commission. The Department operates under ai five-member Board of Fire Commissioners (the "Board"). Five of the six cities participating in the Interlocal Agreement appoint one fire commissioner and one alternate. Bunker Hill is the only city without membership. As required by generally accepted accounting principles, the financial statements oft the reporting entity include those oft the Department (the primary government) and its component units. In evaluating how to define the Department for financial reporting purposes, management has considered all potential component units. The decision toi include a potential component unit in the reporting entity is made by applying the criteria set forth in generally accepted accounting principles. The basic, but not the only, criterion for including a potential component unit within the reporting entity is the governing body's ability to exercise oversight responsibility. The most significant indication of this ability is financial interdependency. Other indications of the ability to exercise oversight responsibility include, but are not limited to, the selection of governing authority, the designation of management, the ability to significantly influence operations, and accountability for fiscal matters. The other criterion used to evaluate potential component units for inclusion or exclusion from the reporting entity is the existence of special financing relationships, regardless of whether the Department is able to exercise oversight responsibilities. As of December 31, 2020, the Department had no component units. The Department is not considered a component unit of the Participating Cities, but is reported as a joint venture. B. Goyernment-Wide Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the nonfiduciary activities of the primary government. All fiduciary activities are reported only int the fund financial statements. Governmental activities, which normally are supported by intergovermmental revenues and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no business-ypeactivtites. I Basis of Presentation-Government-Wide Financial Statements While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. 25 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL STATEMENTS (Continued) For the Year Ended December31,2020 As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu ofta taxes where the amounts are reasonably equivalent in value to the interfund services provided and various other functions of the Department. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. D. Basis ofl Presentation - Fund Financial Statements The fund financial statements provide information about the Department's funds, including its fiduciary fund. Separate statements for each fund category - governmental and fiduciary are presented. The emphasis of fund financial statements is on major governmental funds, each displayed inas separate column. The Department reports the following governmental funds: The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from participating cities. Expenditures include public safety. The general fund is always considered a major fund for reporting purposes. The capital replacement fund calls for a certain amount to be set aside each year to be used for replacement of capital equipment. Any capital expenditure must be approved by four out oft the five Participating Cities. The capital replacement fund is considered a major fund for reporting The facility. fund is used to account for monies to be used toward the remodel oft the fire station. The facility fund is funded by an annual transfer from the general fund based on unused' budgeted assessments from the Participating Cities at the conclusion of the prior year. The facility fund is purposes. considered: a major fund for reporting purposes. Additionally, the Department reports the following fund type: Fiduciary. funds are used to account for resources held for the benefit of parties outside the government. The Department maintains one fiduciary fund, an agency fund for ambulance billing. The agency fund is used to account for assets that the Department holds for others in an During the course of operations, the Department has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the goverment-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental) are eliminated sO that only the net amount is included as internal balances in the governmental Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements, these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental agency capacity. activities column. activities column. 26 VILLAGE FIRE DEPARTMENT NOTES TOPMANCALSTATEMENES (Continued) For the Year Ended December 31, 2020 - Measurement Focus and Basis of Accounting The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of The government-wide and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements The governmental fund financial statements are reported using the current financial resources measurement, focus and the modified accrual. basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter toj pay liabilities of the current period. For this purpose, the Department considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Participant assessments, charges for services, andi interest associated with the current fiscal period are all considered to be susceptible to accrual and sO have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered to be measurable and available only when cash is received by the Department. F.A Assets, Liabilities, Deferred Outlows/Inflows of Resources, and Net Position/Fund Balance transactions or events for recognition ini the financial statements. imposed by the provider have been met. 1. Cash and Cash Equivalents The Department's cash consists of demand deposits. All short-term investments that are highly liquid are considered to be cash and cash equivalents. 2. Investments The Department has adopted a written investment policy regarding the investment ofi its funds, as required by the Public Funds Investment Act (Chapter 2256, Texas Local Government Code), which permits the Department toi invest in most of thei investments permitted under state statutes. 3. Receivables All trade receivables are shown net of an allowance for uncollectibles. 27 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 4. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. 5. Capital Assets Capital assets, which include property and equipment, are reported in the governmental activities column in the govemment-wide financial statements. Capital assets are defined by the Department as assets with an initial, individual cost ofmore than $2,500 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Major outlays for capital assets andi improvements are capitalized as projects are constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially Property and equipment of the Department are depreciated using the straight-line method over the extend assets' lives are not capitalized. following estimated useful years: Estimated Useful Life 5 to 40 years 5to 15 years 9to 18 years 5years Asset Description Buildings and improvements Machinery and equipment Vehicles Computer equipment 6. Deferred Outlows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and sO will not ber recognized as an outflow of resources cexpense/expendinure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow ofresources (revenue) until that time. Deferred outflows/inflows ofresources are amortized as follows: Deferred outflows/inflows from pension/other postemployment benefits (OPEB) activities are amortized over the average of the expected service lives of pension/OPEB plan members, except for the net differences between the projected and actual investment earnings on the pension/OPEB plan assets, which are amortized over aj period of five years. For employer pension/OPEB plan contributions that were made subsequent to the measurement date through the end of the Department's fiscal year, the amount is deferred and recognized as a reduction to the net pension/OPEB liability during the measurement period in which the contributions were made. 7. Compensated Employee Absences The Department provides sick and holiday/vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to 28 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 another. Sick leave may be carried over from one year to the next, not to exceed 5401 hours for 40- hour personnel and not to exceed 648 hours for operational personnel. Upon separation of employment, sick leave balance will not be paid. However, obligated sick leave earned prior to September 1, 1996 shall have a maximum payout of 1,080 hours. In addition, any sick leave earned between September 2, 1996 through March 31, 2011 will pay a maximum of 216 hours if employment is terminated by retirement, disability, death, or general reduction in work force. Holiday/vacation pay up to 1801 hours for 40-hour personnel and 216 hours for operational personnel may be carried over to the next year. Also, compensatory time up to 2001 hours may be carried over to the next year. Upon separation of employment, 40-hour personnel are allowed to be paid a maximum payout of 1801 hours and operational personnel are allowed to be paid a maximum of216 hours ofholidaylvacation pay. 8. Participants' Assessment The Department collects operating revenues from the Participating Cities based on the approved operating budget, ofwhich each] Participating City contributes aj pro-rata share. 9. Net Position Flow Assumption Sometimes the Department will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the Department' 's policy to consider restricted net position to have been depleted before unrestricted net position is applied. 10. Fund Balance Flow Assumptions Sometimes the Department will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. Iti is the Department's policy to consider restricted fund balance tol have been depleted before using any oft the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. 11. Fund Balance Policies Fund balances of governmental funds are reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The Department itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an Amounts that cannot be spent because they are either not in spendable form or legally or contractually required to be maintained intact are classified as nonspendable fund balance. Amounts that are externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions are classified as restricted. The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the Department's highest level of decision-making assignment (assigned fund balance). 29 VILLAGE FIRE DEPARTMENT NOTES TO. FINANCIAL STATEMENTS (Continued) For the Year Ended December: 31,2020 authority. The Board is the highest level of decision-making authority for the Department that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption Amounts in the assigned fund balance classification are intended to be used by the Department for specific purposes but do not meet the criteria to be classified as committed. The Board may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional ofa another ordinance) to remove or revise the limitation. action is essential to either remove or revise a commitment. 12. Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets, liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 13. Pensions For the purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's fiduciary net position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 14. Other Postemployment Benefits The Department provides postemployment healthcare benefits as mandated by the Consolidated Omnibus Budget Reconciliation Act (COBRA). The requirements established by COBRA are fully funded' by employees who elect coverage under COBRA and the Department incurs no direct costs. In addition, the Department participates in a single-employer, unfunded, defined benefit group-term life insurance plan operated by TMRS known as the Supplemental Death Benefits Fund (SDBF). The Department elected, by ordinance, to provide group-term life insurance coverage tol both current and retired employees. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year. Benefit payments are treated as being equal to the employer's yearly contributions for retirees. Benefit payments and refunds are due and payable in açcordance with the benefit terms. Information about the Department's total OPEB liability, deferred outflows of resources, deferredi inflows of resources, and OPEB expense is provided by TMRS from reports prepared by their consulting actuary. 30 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 G. Revenues and apendituresyEpenses 1. Program Revenues Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements ofap particular function or segment. II. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY The Department adopts an annual non-appropriated budget for its general fund, and hybrid annual/project length budget for the facility fund the capital replacement fund, subject to the terms and conditions of thei interlocal agreement and the method approved by Participating Cities each year. Budgetary comparison schedules have been provided for these funds to demonstrate compliance with these budgets. III. DETAILED NOTES ON ALL. ACTIVITIES AND FUNDS A. Deposits and Investments Custodial credit risk deposits. In the case of deposits, this is the risk that the Department's deposits may not be returned in the event of a bank failure. The Department's investment policy requires funds on deposit at the depository bank to be collateralized by securities. As of December 31, 2020, fair market values of pledged securities and FDIC coverage exceeded bank balances. 31 VILLAGE FIRE DEPARTMENT NOTESI TO. FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 B. Capital Assets As summary of changes in capital assets at year end is as follows: Beginning Balance $ Ending Balance $ 1,811,222 $ 1,272,745 907,987 2,167,317 4,348,049 (1,043,737) (751,233) (641,258) (2,436,228) 1,911,821 Increases $ 1,811,222_ $ Decreases Governmental/ Activities: Capital assets nondepreciable: Construction inj progress Capital assets being depreciated: Buildings and improvements Furniture and equipment Vehicles Less accumulated depreciation for: Buildings and improvements Furniture and equipment Vehicles $ 1,272,745 $ 907,987 2,086,299 4,267,031 (1,012,805) (718,325) (964,094) (2,695,224) 1,571,807 658,346 658,346 (30,932) (32,908) (107,692) (171,532) 486,814 (577,328) (577,328) 430,528 430,528 (146,800) Total capital assets being depreciated Total accumulated depreciation Capital assets being depreciated, net Governmental. Activities Capital Assets, Net $ 1,571,807 $ 2,298,036 $ (146,800) $ 3,723,043 Construction inj progress at year end are as follows: Authorized Contract Total Remaining Project Description Fire Station. Additions and Renovations C. Long-Term Liabilities for the year. Governmental. Activities: Compensated absences Net pension liability (asset) 1,887,198 Total OPEBI liability TotalGovernmental InP Progress Commitment 5,370,000 $ 1,811,222 $ 3,558,778 The following is a summary of changes in the Department's total governmental long-term liabilities Beginning Balance Ending Due Within Balance One Year (117,325) 168,209 Additions Reductions $ 303,800 $ 386,588 $ 314,482 $ 375,906 $ 338,315 2,004,523 138,485 29,724 Activities $2,329,483 $ 416,312 $ 2,319,005 $ 426,790 $ 338,315 Long-term liabilities due in more than one, year $ 88,475 32 VILLAGE FIRE DEPARTMENT NOTES TO FIMANCALSTATEMENTES (Continued) For the Year Ended December 31, 2020 D. Interfund Receivables and Payables The composition ofinterfund balances as ofl December 31,2020 is as follows: Due to Due From Amounts $ 69 130,061 $ 130,130 525,842 Capitall Replacement Fund Facility Fund Facility Fund Generall Fund General Fund Agency Fund The outstanding balances between funds result mainly from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and(3)payments between funds are made. IV. OTHIER INFORMATION A. Interlocal Agreement Between the Participating Cities In July 1985, the six Participating Cities amended the Interlocal Agreement changing the expiration date to December 31, 1990. The amendment also makes the Interlocal Agreement automatically renewable for additional periods of five years each on its anniversaryltemmination date unless written notice is received from any of the Participating Cities by the first of September prior to the expiration date. The Interlocal Agreement has renewed automatically five times since December Under the. July 1985 amended Interlocal Agreement, each Participating City provides monthly funds to the Department based upon fixed percentages of the annual budget beginning with the 1985 budget and all subsequent years for which the Interlocal Agreement is in effect. The amendments to the Interlocal Agreement also changed the procedures through which thel Participating Cities approve The Interlocal Agreement was further amended during 1995 to allow the Department to bill for emergency medical services on behalf of the six Participating Cities. The billing is accounted for as reported in Note IV.D. The Interlocal Agreement also provides that each of the six Participating Cities hold an undivided interest in the leasehold on the land leased by the Department from the Spring Branch Independent School District. In accordance with the terms of the Interlocal Agreement, the six Participating Cities paid for construction ofai new fire department building on the leased property, which was completed and occupied during 1980. Each of the six Participating Cities holds an undivided interest in the building. The terms oft the Interlocal Agreement require the Department to maintain certain minimum insurance coverage, naming each Participating City as an The Interlocal Agreement was further amended in December 2019 for a term of 48 months beginning on. January 1,2020. Bunker Hilli is no longer aj participating member of the Board, but asa customer, continues receiving fire protection and emergency services from the Department. Following the Interlocal Agreement term, ifing good standing with the current Interlocal Agreement, The Participating Cities and the Department have complied with the terms of the Interlocal 1990 and the current automatic renewal extends to. December 31,2023. each year's budget and intra-budgetary transfers. insured. Bunker Hill may become a participating member. Agreement. 33 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 B. Agreement with the City of Houston The Department has an automatic assistance agreement with the City of Houston to provide a ladder truck and sufficient personnel to provide fire fighting and emergency medical assistance. In return, the City of Houston will provide two engine companies and sufficient personnel to provide fire fighting in the areas to which the Department provides services. C.C Charges for Fuel Certain entities served by the Department purchase gasoline and diesel fuel from the Department at the Department's cost plus a three cent per gallon administrative fee. The entities are invoiced by the Department at the end oft the month fort the fuel that was purchased. D. Agency Fund - Ambulance Billing The ambulance billing fund was established to collect amounts billed for ambulance transportation and other emergency medical services provided by the Department. The fees are collected by the Department on behalf of the Participating Cities, and all funds received by the Department are considered to belong to the Participating Cities and, therefore, are recorded as a payable to the An eight percent feei is paid to the contractor that issues the billings and collects the payments for the Department. The service fee is considered to be an obligation of the six Participating Cities and is paid from the funds collected on their behalf. The net fees are paid pro-rata to each of the six Participating Cities quarterly based upon each City's percentage of the Department budget. As stated in the December 2019 amended Interlocal Agreement, Bunker Hill is not entitled to any return of departmental ambulance revenues received by thel Department. The Participating Cities approved the use of current and prior year accumulated collections to cover 2019 general fund operating Participating Cities. deficit and for the renovation oft the fire department. The amounts collected and paidi in 2020 are as follows: Ambulance Billing (115,864) Beginning balance Due to Participating Cities Total 2020 collections (net oft fees) Participant contribution to General fund Paid to Participating Cities Total 2020 disbursements $ 372,977 268,729 (115,864) 525,842 $ Participant contributions tol Facility fund due to Facility fund (525,842) *Thel Department did not remit collections tol Participating Cities in 2020 Ending balance Due tol Participating Cities 34 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL STATEMENTS (Continued) For the Year Ended December 31, 2020 E. Risk Management The Department is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The Department periodically assesses the proper insurance and retention ofri risk to cover losses to which it may be exposed. The Department assumes substantially all risks associated with tort and liability claims due to the performance ofi its duties. Currently, the Department is not involved in any risk pools with other government entities, but does purchase insurance for such events that may occur. The Department has not reduced insurance coverage or had settlements that exceeded coverage amounts in the last three years. F.Contingent: Liabilities Liabilities are reported when it is probable that al loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends including frequency and amount of payouts, and other economic and social factors. No claim The continued spread of the COVID-19 pandemic has given a rise in uncertainties that may have a significant negative impact on the operating activities and results of the Department. The occurrence and extent of such impact will depend on future developments, including (i) the duration and spread oft the virus, (ii) government quarantine measures, (ini) the effects on the financial markets, and (iv) liabilities are reported at year end. the effects on the economy overall, all ofwhich are uncertain. G.] Pension Plans 1.1 Texas Municipal Retirement System Plan Description The Department participates as one of 888 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the TMRS. TMRS: is an agency created by the State of Texas (the "State") and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the "TMRS Act") as an agent multiple-employer retirement system for municipal employees in the State. The TMRS Act places the general administration and management of TMRS with a six-member Board of Trustees (the "Board"). Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State. TMRS's defined benefit pension plan is a tax-qualified plan under Section 401(a) of the Internal Revenue Code. TMRS issues aj publicly available comprehensive annual financial report that can be obtained at www.tmrs.com. All eligible employees of the Department are required to participate in' TMRS. Benefits Provided TMRS. TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the Department, within the options available in the state statutes governing 35 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL. STATEMENTS (Continued) For the Year Ended December 31, 2020 At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the Department-financed monetary credits, with interest, were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payment options. Members may also choose to receive a portion of their benefit as a partial lump sum distribution in an amount equal to 12,24, or 361 monthly payments, which cannot exceed 75% of The plan provisions are adopted by the governing body of the Department, within the options available in the state statutes governing TMRS. Plan provisions for the Department were as the member's deposits andi interest. follows: Employee deposit rate Matching ratio (Department to employee) Years required for vesting Service requirement eligibility (expressed as age'yrs ofs service) Updated service credit Annuity increase (to retirees) Employees Covered by) Benefit Terms covered by the benefit terms: 2020 7.00% 1.5tol 5 60/5,0/20 70%ofCPI 2019 7.00% 1.5to1 5 60/5,0/20 70%ofCPI 100% Repeating, Transfers 100%1 Repeating, Transfers At the December 31, 2019 valuation and measurement date, the following employees were Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to, but not yet receiving, benefits 24 8 48 80 Active employees Total Contributions The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the Department-matching: percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the Department. Under the state law governing TMRS, the contribution rate for each entity is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional Employees for the Department were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the Department were 5.96% and 6.29% in calendar years 2019 and 2020, respectively. The Department's contributions to TMRS for the calendar year ended December 31, 2020 were $270,985, which were equal to the required amount to: finance any unfunded accrued liability. contributions. Net Pension Liability/(Asset) The Department's) Net Pension Liability/Asset (NPL)/(A) was measured as ofDecember 31, 2019 and the Total Pension Liability (TPL)/(A) used to calculate the NPL/(A) was determined by an actuarial valuation as of that date. 36 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December. 31, 2020 Actuarial Assumptions assumptions: Inflation Overall payroll growth Investment rate ofreturn The TPL in the December 31, 2019 actuarial valuation was determined using the following actuarial 2.50% per year 3.00% per year 6.75%, net of pension plan investment expense, includingi inflation Salary increases were based on a service-related table. Mortality rates for active members are based on the PUB (10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneticiaries are based on the Gender-Distinct 2019 Municipal Retirees of Texas mortality tables. The rates for active members, healthy retirees, and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees are used with a four-year set-forward for males and a three-year set- forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied for males and females, respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 to December 31, 2018. They were adopted in 2019 and first used in the December 31, 2019 actuarial valuation. The post- retirement mortality assumption for the annuity purchase rates is based on the mortality experience investigation study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation, as well as the production ofi income, in order to satisfy the short-term and long-term funding needs OfTMRS. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate ofa recommended investment return assumption under the various alternative asset allocation portfolios, the actuary focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time (conservative) and (2) the improvements subject to the floor. geometric mean (conservative) with an adjustment for time (aggressive). 37 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31,2 2020 The target allocation and best estimates of real rates of return for each major asset class are summarized in the following table: Long-Term Expected Reall Rate 5.30% 1.25% 4.14% 3.85% 4.00% 3.48% 7.75% Target Allocation ofReturn 30.00% 10.00% 20.00% 10.00% 10.00% 10.00% 10.00% Total 100.00% Asset Class Domestic Equity Core Fixed Income Non-Core Fixed Income Real Return Real Estate Absolute Return Private Equity Discount Rate The discount rate used to measure the TPL was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments ofc current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods ofprojected benefit payments to determine the TPL. Changes in the NPL/(A) Increase (Decrease) Totall Pension Plan (A) Position (B) $ $ 1,285,295 50,159 (92,617) Net Pension (A)-(B) $ 1,285,295 50,159 (92,617) (252,465) (290,189) (2,720,557) 15,390 463 (2,004,523) 1,887,198 (117,325) Liability Fiduciary Net Liability/(Asset) Changes for the year: Service cost Interest Changes in assumptions Contributions- employer Contributions- employee Neti investment income contributions Administrative expense Other changes Balance at December 31, 2018 Difference between expected and actual experience 252,465 290,189 2,720,557 (928,285) (15,390) (463) 2,319,073 17,618,321 Benefit payments, including refunds of employee (928,285) 314,552 19,505,519 Net Changes Balance at December31, 2019 19,820,071 $ 19,937,394 $ 38 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31,2020 Sensitivity oft the NPL/(A) to Changes in the Discount Rate The following presents thel NPL/(A) of the Department, calculated using the discount rate of 6.75%, as well as what thel Department's NPL/(A) would bei ifit were calculated using a discount rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current rate: 1% Decrease Rate (5.75%) 1% Increase in (7.75%) inl Discount Discount Rate Discount Rate 2,474,942 $ (117,325) $ (2,264,665) (6.75%) Department's Net Pension Liability/(Asset) Pension Plan Fiduciary Net] Position Detailed information about the pension plan's fiduciary net position is available in a separately- issued TMRS financial report. That report may be obtained on thel Internet at www.tmrs.com. Pension Expense and Deferred Outflows/Deferred Inflows of Resources Related to Pensions For the calendar year ended December 31, 2020, the Department recognized pension income of At December 31, 2020, the Department reported deferred outflows ofresources and deferred inflows $91,967. ofresources related to pensions from the following sources: Deferred Outflows of Resources 82,253 $ 95,090 271,416 448,759 $ 804,457 Deferred Inflowsof Resources 115,013 76,946 612,498 Differences between expected and actual economic experience Changes in actuarial assumptions Differencel between projected and actual investment earnings Contributions subsequent to the measurement date Total $271,416 reported as deferred outflows of resources related toj pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction oft the NPL: for the fiscal year ending December 31, 2021. Other amounts reported as deferred outflows and inflows of resources related toj pensions will be recognized in pension expense as follows: Calendar Year Ended December: 31 2021 2022 2023 2024 2025 Thereafter Pension Expense (139,958) (226,841) 57,713 (311,421) (6,607) Total $ (627,114) 39 VILLAGE FIRE DEPARTMENT NOTESTO FINANCIAL STATEMENTS (Continued) For the Year Ended December 31, 2020 2. Deferred Compensation Plan The Department offers its employees a deferred compensation plan (the "Plan") created in accordance with Internal Revenue Code Section 457. The Plan, available to all Department employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or an unforeseeable emergency. 3. Village Fire Department Cafeteria Plan Effective January 1, 1989, the Department began the Village Fire Department Cafeteria Plan (the "Plan") under which qualified employees may elect to contribute a portion oft their compensation to the Plan for payment of employee benefits selected by each participant. The Plan is funded entirely from participants' contributions. The Department is not required to provide any employer contributions to thel Plan. H. Other Postemployment Benefits 1. TMRS Supplemental Death Benefit Plan Description The Department participates in an OPEB plan administered by TMRS. TMRS administers the defined benefit group-term life insurance plan known as the SDBF. This is a voluntary program in which participating member cities may elect, by ordinance, to provide group-term life insurance coverage for their active members, including or not including retirees. Employers may terminate coverage under, and discontinue participation in, the SDBF by adopting an ordinance before November 1 ofany year tol be effective the following. January 1. The member entity contributes to the SDBF at a contractually required rate (based on the covered payroll of employee members) as determined by an annual actuarial valuation. The rate ise equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year. The intent is not to pre-fund retiree term life insurance during employees' entire careers. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board (GASB 75). As such, the SDBF is considered to be as single-employer unfunded OPEB defined benefit plan with benefit payments treated as being The contributions to the SDBF are pooled for investment purposes with those of the Pension Trust Fund (PTF). The TMRS Act requires the PTF to allocate a 5% interest credit from investment income to the SDBF on an annual basis each December 31 based on the mean equal to the employer's yearly contributions for retirees. balance in the SDBF during the year. Benefits The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12- month period preceding the month of death). The death benefit for retirees is considered an OPEB and is a fixed amount of $7,500. As the SDBF covers both active and retiree participants with no segregation of assets, the SDBF is considered to be an unfunded OPEB plan (i.e., no assets are accumulated). 40 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December. 31,2020 Participation in the SDBF as ofl December 31, 2019 is summarized below: Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to, but not) yet receiving, benefits 24 8 48 80 Active employees Total Total OPEB Liability Thel Department's total OPEB liability of$168,209 was measured as of December 31, 2019 and was determined by an actuarial valuation as oft that date. Actuarial Assumptions and Other Inputs The total OPEB liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Inflation Salaryi increases Discount rate* Administrative expenses Mortality service retirees Mortality disabled retirees 2.50% 2.75% 3.50% to 11.50% including inflation reporting requirements under GASB 68. generational basis with scale BB. All administrative expenses are paidt through the PTF and accounted for under RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates multiplied by 103% and projected on a fully RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. The rates are projected ona a fully generational basis with scale BBt to account for future mortality improvements subject to the 3%1 floor. *The discount rate was based on thel Fidelity Index's' "20-Year Municipal GO AAI Index" rate as of December 31, 2019. The actuarial assumptions used in the December 31,2 2019 valuation were based on the results of an actuarial experience study fort the period December 31, 2014 tol December 31,2018. 41 VILLAGE FIRE DEPARTMENT NOTESTO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 Changes in the Total OPEB Liability Increase (Decrease) TotalOPEB Liability $ 3,731 5,184 (7,842) 29,896 (1,244) 29,274 138,485 Changes for the year: Service cost Interest Change of benefit terms Changes of assumptions Benefit payments Balance atl December 31, 2018 Difference between expected and actual experience Net Changes Balance at December. 31, 2019 $ 168,209 The discount rate decreased from 3.71% as of December 31, 2018 to 2.75% as of December 31, 2019. There were no other changes of assumptions or other inputs that affected measurement of the There were no changes of benefit terms that affected measurement of the total OPEB liability during total OPEB liability during the measurement period. the measurement period. Sensitivity oft the Total OPEB Liability to Changes in the Discount Rate lower or one percentage point higher than the current discount rate: The following presents the total OPEB liability oft the Department, as well as what the Department's total OPEB liability would be ifit were calculated using a discount rate that is one percentage point 1% Decrease Discount Rate 1% Increase (1.75%) 207,707 $ (2.75%) 168,209 $ (3.75%) 138,091 Department's Total OPEB Liability OPEB Expense and Deferred Outflows/Inflows ofl Resources Related to OPEB For the year ended December 31, 2020, the Department recognized OPEB expense of $11,726. The Department reported deferred outflows of resources related to OPEB from the following sources: Deferred Deferred Outflowsof Inflowsof Resources Resources $ $ 7,832 33,840 8,122 1,292 Total $ 35,132 $ 15,954 Differences between expected and actual economic Experience Changes in actuarial assumptions Contributions subsequent to the measurement date 42 VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December 31, 2020 $1,292 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction oft the total OPEB liability for Amounts reported as deferred outflows of resources related to OPEB will be recognized in OPEB the fiscal year ending December 31, 2021. expense as follows: Calendar Year Ended December31 Expense 2021 2022 2023 2024 2025 Thereafter Total OPEB $ 2,811 2,811 2,811 2,811 2,811 3,831 17,886 Concentrations and Economic Dependency The Department's principal source of revenue consists of charges to the Participating Cities under the provisions of the Interlocal Agreement. The Department is dependent on these charges for its The Department receives all ofi its funding from the six Participating Cities that are participants in the Interlocal Agreement. Except for Hilshire Village, withdrawal of any one oft the other five cities The approximate percentages of total City assessments and total revenues provided by each City are ongoing operations. would have a significant impact on the operation oft the Department. as follows: Percentage of 19.00% 18.50% 3.00% 22.25% 21.00% 16.25% 100.00% Percentage of 19.00% 18.50% 3.00% 22.25% 21.00% 16.25% 100.00% City Assessment Total Revenues Bunker Hill Village Hedwig Village Hilshire Village Hunters Creek Village Piney Point Village Spring Valley Village Totals 43 (This page intentionally left blank.) 44 REQUIRED SUPPLEMENTARYINFORMATION 45 VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE-1 BUDGETANDACTUAL BUDGETARYBASI) GENERAL FUND For the Year Ended December 31, 2020 Variance with Final Budget Positive (Negative) Original Budget Amounts Final Budget Amounts Budget Basis Actual Amounts Revenues Participant assessments (2a) Participant ambulance contribution Charges for fuel Interest Other Expenditures Personnel Operational Capital outlay $ 6,365,470 $ 6,365,470 (I)$ 6,365,470 (1) $ 115,864 6,481,334 5,608,280 678,190 79,000 6,365,470 115,864 115,864 (2b) 1,560 13,639 6,496,533 5,549,532 783,740 (54,562) 49,123 6,327,833 168,700 (11,261) (11,261) 157,439 (87,252)(2b) 70,187 (3) 1,560 13,639 15,199 58,748 (105,550) 54,562 29,877 37,637 52,836 (11,261) (11,261) 41,575 Total Revenues 6,365,470 5,608,280 678,190 79,000 6,365,470 Operational (offset to charges for fuel) Total Expenditures Excess of Revenues Over Expenditures Other Financing Sources (Uses) Transfers (out) Total Other Financing (Uses) Net Change in Fund Balance $ 115,864 $ Beginning fund balance (1) General operations Capital replacement Façility Ending Fund Balance $ 6,365,470 160,000 1,500,000 8,025,470 Total Assessments (2) Participant ambulance contribution (2a) In: 2020 the sub-fund of the general fund, the compensated absences fund, was combined with the general fund. Participants approved using $11,261 oft the compensated absences fund for the facility fund, whichi is reflected as at transfer. General fund balance excluding compensated absences fund $ (115,864) Basis for ambulance contribution Fund Balance 28,612 (87,252) Compensated absence subfund (2b) Total general fund beginning balance (3) Amount tol be returned to participants or approved for other uses, if objective is to: zero out fund balance. 46 Reconcilation to Budget Basis Fuel $ Actual Amounts $ 6,365,470 115,864 54,562 1,560 13,639 6,551,095 5,549,532 783,740 49,123 6,382,395 168,700 (11,261) (11,261) e$ 157,439 54,562 54,562 54,562 54,562 47 VILLAGE FIRE DEPARTMENT TEXAS. MUNICIPAL, RETIREMENTSSTEM For the Year Ended December 31, 2020 SCHEDULE OF CHANGES. INI NET PENSIONLIABILITYAND RELATED RATIOS Measurement Year* 2015 330,958 $ 1,168,403 41,040 539,440 (971,398) 1,108,443 17,011,697 2014 $ 307,435 $ 1,126,961 (18,740) (699,381) 716,275 16,295,422 2016 1,196,360 (329,361) (792,574) 74,425 18,120,140 2017 $ 374,669 1,206,336 64,222 (1,020,523) 624,704 18,194,565 Total Pension Liability Service cost Interest (on the total pension liability) Difference between expected and actual experience Change ofa assumptions Benefit payments, including refunds of employee contributions Net Change in' Total Pension Liability Beginning total pension liability Plan Fiduciary Net Position Contributions employer Contributions- employee Neti investment income Benefit payments, including refunds of employee contributions Administrative expense Other Net Change in Plan Fiduciary Net Position Beginningi plan fiduciary net position Ending Plan Fiduciary Net Position Net Pension Liability/(Asset) $ Ending' Total Pension Liability $ 17,011,697 $ 18,120,140 $ 18,194,565 $ 18,819,269 $ 257,774 $ 235,871 908,400 (699,381) (9,485) (780) 692,399 15,881,143 232,199 $ 231,208 24,454 (971,398) (14,896) (734) (499,167) 16,573,542 228,920 $ 239,170 1,085,626 (792,574) (12,269) (661) 748,212 16,074,375 290,951 244,197 2,330,006 (1,020,523) (12,083) (612) 1,831,936 16,822,587 164,746 99.12% 16,573,542 $ 16,074,375 $ 16,822,587 $ 18,654,523 438,155 $ 2,045,765 $ 1,371,978 $ Plan Fiduciary Net Position asa Percentage ofTotal Pension Liability Covered Payroll ofCovered Payroll four-year period. 97.42% 88.71% 92.46% $ 3,369,589 $ 3,302,977 $ 3,416,713 $ 3,488,534 Net Pension Liability/(Asset) as al Percentage 13.00% 61.94% 40.15% 4.72% *Onlys six years ofi information is currently available. The Department will buildt this schedule over the next 48 Measurement Year 2018 $ 386,412 $ 1,251,321 (2,721) (948,762) 686,250 18,819,269 2019 1,285,293 50,159 (92,617) (928,285) 314,550 19,505,519 19,505,519 $ 19,820,069 228,219 $ 253,980 (558,275) (948,762) (10,800) (564) (1,036,202) 18,654,523 $ 252,465 290,189 2,720,557 (928,285) (153,900) (462) 2,319,073 17,618,321 17,618,321 $ 19,937,394 1,887,198 $ (117,325) 90.32% 100.59% $ 3,628,281 $ 4,145,554 52.01% -2.83% 49 VILLAGE FIRE DEPARTMENT SCHEDULE OFCONTRIBUTIONS TEXAS MUNICIPAL RETIREMENTSYSTEN For the Year Ended December: 31,2020 Fiscal Year* 2015 232,200 $ 232,200 2014 $ 257,926 $ 257,926 2016 228,920 $ 228,920 2017 290,944 290,944 Actuarially determined contribution Contributions ini relation tot the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll three-year period. 1. Valuation Date: 3,369,589 $ 3,302,982 $ 3,416,716 $ 3,488,534 7.65% 7.03% 6.70% 8.34% *Only seven) years ofi information is currently available. Thel Department will build this schedule over the next Notes tol Required Supplementary Information: become effective in. January, 13 months later. Actuarially determined contribution rates are calculated as ofI December 31 and 2.1 Methods and Assumptions Used tol Determine Contribution Rates: Actuarial cost method Amortization method Remaining amortization period Asset valuation method Inflation Salary increases Investment rate ofreturn Retirement age Entry age normal Level percentage of! payroll, closed 265 years 10 years smoothed market; 15% soft corridor 2.5% 3.50%1 to 11.50% includingi inflation 6.75% Experience-based table of rates that are specific to the Department's plan ofbenefits. Last updated for the 2019 valuation pursuant to an experience study of thej period December 31,2014- projected on a fully generational basis withs scale UMP. onai fully generational basis withs scale UMP. 2018. Mortality Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. The rates are Pre-retirement: PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected 3. Other Information: There were no benefit changes during the year. 50 Fiscal Year* 2019 252,456 $ 252,456 2018 $ 228,109 $ 228,109 2020 271,416 271,416 $ 3,628,278 $ 4,145,562 $ 4,308,190 6.29% 6.09% 6.30% 51 (This page intentionally left blank.) 52 VILLAGE FIRE DEPARTMENT TEXAS MUNICIPAL RETIREMENTSISTEM For the Year Ended December. 31, 2020 SCHEDULE OF CHANGES. INTOTAL OPEB. LIABILITYAND. RELATED RATIOS Measurement Year* 2018 3,628 $ 4,777 (1,302) (10,762) (726) (4,385) 142,870 2017 $ 2,791 $ 4,720 12,228 (698) 19,041 123,829 2019 3,731 5,184 (7,843) 29,896 (1,244) 29,724 138,485 168,209 Total OPEB: Liability Service cost Interest (ont the total OPEB liability) Changes in benefit terms Difference between expected and actual experience Change in assumptions Benefit payments Beginning total OPEB liability Covered Payroll Total OPEB Liability as a Percentage of Covered Payroll Net Change in Total OPEB Liability Ending Total OPEB Liability $ 142,870 $ 138,485 $ 3,488,534 $ 3,628,281 $ 4,145,554 4.10% 3.82% 4.06% * Only three years ofi information is currently available. Thel Department willl build this schedule over the next seven-year period. ** Duet tot the SDBF being considered an unfunded OPEB plan under GASB 75, benefit payments are treated as being equal tot the employer's yearly contributions for retirees. Notes tol Required Supplementary Information: 1.)Valuation Date: Actuarially determined contribution rates are calculated as of December 31 and become effective in. January, 13 months later. 2.)Methods and Assumptions Usedt to Determine Contribution Rates: Actuarial cost method Inflation Salaryi increases Discount rate Administrative expenses Mortality service retirees Mortality- disabled retirees Entry age normal 2.5% 2.75% under GASB 68. 3.50to 11.50% includingi inflation Alla administrative expenses are paid through the PTF and accounted for under reporting requirements 2019 Municipal Retirees of Texas Mortality' Tables. The rates are projected on a fully generational basis with scale UMP. 20191 Municipal Retirees ofTexas Mortality Tables with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate will be applied to reflect thei impairment for younger members who become disabled for males and females, respectively. Ther rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. 3.)Other Information: No assets are accumulated in a trust that meets the criteria inj paragraph 40 of GASB 75 toj pay related benefits. The discount rate was based ont thel Fidelity Index's' "20-Yearl Municipal GO AAI Index" rate as of December 31,2019. Change of assumptions ist the annual change int the municipal bond index rate. There were no benefit changes during the year. 53 (This page intentionally left blank.) 54 SUPPLEMENTARYINFORMATION 55 (This page intentionally left blank.) 56 VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES INFUND BALANCE-1 BUDGETANDACTUAL CAPITAL REPLACEMENT FUND For the' Year Ended December 31,2020 Variance with Final Budget Positive (Negative) Original Budget Amounts $ Final Budget Amounts Actual Amounts Revenues Participant assessments Interest Expenditures Capital outlay 160,000 $ 160,000 598,641 598,641 (438,641) 160,000 (1)$ 160,000 598,641 (2)_ 598,641 (438,641) 160,000 $ 786 160,786 658,346 658,346 (497,560) 67,395 67,395 (430,165) $ 438,641 8,476 786 786 (59,705) (59,705) (58,919) 67,395 67,395 8,476 Totall Revenues Total Expenditures (Deficiency) of Revenues (Under) Expenditures Other Financing Sources/(Uses) Sale of capital assets Total Other Financing Sources Net Changei in Fund Balance $ (438,641) $ (438,641) Beginning fund balance Ending Fund Balance $ General operations (1) Capital replacement Facility $ 6,365,470 160,000 1,500,000 8,025,470 Total Assessments (2) Thel Department uses a capital replacement forecasting schedule to determine future needs. Ai formal budget is not adopted fore expenditures, but the budget for expenditures is considered current assessment plus beginning fund balance. 57 (This pagei intentionally left blank.) 58 VILLAGE FIRE DEPARTMENT SCHEDULE OFREVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE- BUDGETANDACTUAL FACILITY FUND For the Year Ended December: 31, 2020 Variance with Final Budget Positive (Negative) Original Budget Amounts Final Budget Amounts Actual Amounts Revenues Participant assessments Participant ambulance contribution Interest Expenditures Capital outlay $ 1,500,000 $ 1,500,000 (I)$ 1,500,000 $ 525,842 2,025,842 5,595,777 (2). 5,595,777 (3,569,935) 11,261 11,261 525,842 12,740 2,038,582 1,839,008 1,839,008 199,574 11,261 11,261 12,740 12,740 3,756,769 3,756,769 3,769,509 Totall Revenues Totall Expenditures 1,500,000 5,069,935 5,069,935 (3,569,935) (Deficiency) ofl Revenues (Under) Expenditures Other Financing Sources (Uses) Transfers (in) Total Other Financing Sources Net Change in Fund Balance $ (3,569,935) $ (3,558,674) 210,835 $ 3,769,509 3,569,935 Beginning fund balance Ending Fund Balance $ 3,780,770 General operations Capital replacement (1) Facility $ 6,365,470 160,000 1,500,000 Total Assessments $ 8,025,470 (2) A1 formal budget is not adopted for expenditures, however budget expenditures are consider the current year assessment plus beginning fund balance. 59 (This page intentionally left blank.) 60 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Village Fire Department 2020 Intra-Budgetary Transfers related to the 2020. Audit. Agenda Item: 7 The Fire Commission is requesting the Intra-Budgetary Transfers related to the 2020 Audit be placed on the agenda for consideration and approval. 2020 Intra Budgetary" Transfers A Vilage Fire Department CAPITAL EXPENDITURES Coningeny-Plysical Plant Misc Tools & Equip./Hose Protective Gear Radio Purchase B Actual 2020 Expenditures 2,726.84 29,390.89 17,005.70 0.00 49,123.43 4,063,701.28 100,273.94 0.00 52,207.85 320,170.41 24,657.98 277,337.21 624,809.66 33,793.00 34,998.96 17,581.71 5,549,532.00 56,324.64 66,124.88 0.00 5,374.52 10,067.47 9,537.51 0.00 75,454.03 49,084.79 232,117.82 6,771.47 65,233.33 103,745.62 71,510.33 10.00 3,554.11 21,052.56 7,997.23 (220.31) 783,740.00 6,382,395.43 C Approved 2020 35,000.00 24,000.00 20,000.00 0.00 79,000.00 3,992,496.00 105,000.00 78,730.00 44,400.00 322,419.00 23,000.00 271,000.00 701,235.00 35,000.00 35,000.00 6,608,280.00 55,000.00 47,000.00 2,000.00 20,000.00 6,500.00 15,000.00 0.00 45,000.00 42,000.00 135,000.00 7,200.00 37,000.00 145,480.00 60,000.00 10.00 6,000.00 30,000.00 25,000.00 678,190.00 6,365,470.00 64,562.00 13,639.00 115,864.00 1,560.00 6,551,095.00 Intra-Budgetary Transfers-2020 Plus/(Minus) 26,882.27 0.00 2,994.30 0.00 0.00 29,876.57 0.00 0.00 0.00 (2,400.31) 0.00 0.00 0.00 0.00 0.00 0.00 (2,400.31) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (30,454.03) 0.00 (52,768.46) 0.00 (22,547.80) 0.00 0.00 0.00 0.00 0.00 0.00 (105,770.29) E Adjusted 2020 Budget 8,117.73 24,000.00 17,005.70 0.00 49,123.43 3,992,496.00 105,000.00 78,730.00 46,800.31 322,419.00 23,000.00 271,000.00 701,235.00 35,000.00 35,000.00 5,610,680.31 55,000.00 47,000.00 2,000.00 20,000.00 6,500.00 15,000.00 0.00 75,454.03 42,000.00 187,768.46 7,200.00 59,547.80 145,480.00 60,000.00 10.00 6,000.00 30,000.00 25,000.00 783,960.29 6,443,764.03 PERSONNEL EXPENDITURES Salaries Salaries-O/T 457 Planc contribution Prof Certification FICA Tax Disabilty! Insurance Employee Retirement Hospitalization Ins. Meal Allowances Workers Compensation Accrual- 2020 OPERATIONAL EXPENDITURES Ambulance Med. Sup. Bldg. Supplies/Maint. Chemicals Emergency Contingency DueySunserpMenuals Fire Prevent/Relations Fuel Software expense Gas &01 Insurance-Casually Maint ofE Equipment Miscellaneous Exp. Office Expenses Prof. Services Public Utilities Rent State Cert. Fees Training Programs Uniforms misc. City Fuel Payment other Ambulance Contribution for 20191 Deficit interest: 2020 Beginning Fund Balance 2020 Transfers out GF to FF Close out CAI FUND (87,252.00) 6,382,395.43 168,699.57 11,261.00 157,438.57 157,438.57 (87,252.00) 0.00 70,187 Printed On 0/27/2021 9:36AM Page 19 2020 Excess of Revenues- -Page 19 52021 Budget20201 IntraB Budgalarylransiers wokng-dre MEMORANDUM CITY OF PINEY POINTVILLAGE TO: The Honorable Mayor and Members ofthe City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Village Fire Department 2022 Proposed Budget Agenda Item: 8 The Fire Commission is requesting the 2022 Proposed Budget be placed on the agenda for consideration and approval. Village Fire Department Protecting and Serving the Cities of: BUNKER HILL VILLAGE HEDWIG VILLAGE HILSHIRE VILLAGE HUNTERS CREEK VILLAGE PINEY POINT VILLAGE SPRING VALLEY VILLAGE VILLAGEHRE DEPI, 901 Corbindale Rd Houston, Texas 77024 (713)468-7941 (713)468-5039FAX To: Ms. Kelly. Johnson, City of Hedwig Village Ms. Susan Blevins, City ofl Hilshire Village Mr. Tom Fullen, City of Hunters Creek Village Ms. Karen) Farris, City ofPiney Point Village Ms. Juliel Robinson, Cityofs Spring Valley Ms. Karen Glynn, City of Bunker Hill Village CC: Village Fire Department Commissioner and Alternates From: MarloLongoria Date: April 29, 2021 Re: 2022 Proposed Budget and Audit Consider thej following items to be placed onj your agenda. Copies forj your VFD Commisioner/lemate. Mayor; and City Council members are enclosed. Ifyou have any questions or need anything else, please let me know. Please place the following items on your agenda for consideration and advise us on your council's action in writing. 2020 Audit and Intra-Budgetary Transfers Proposed 2022 Budget which consist ofthree funds. The General budget, Fund-1, the Capital Replacement, Funds-2 and Facility Fund, Fund -4 in the amount of $7,453,447.31 funded by annual assessments. Thank you, Marlol Longoria M-t Enclosures gma Village Fire Department Protecting and Serving the Citles of: BUNKER HILL' VILLAGE HEDWIG VILLAGE HILSHIRE VILLAGE HUNTERS CREEK VILLAGE PINEY POINT VILLAGE SPRING VALLEY VILLAGE ILAGHTNID DEPI, 901 Corbindale Rd Houston, Texas 77024 (713)468-7941 (713)468-5039FAX SL.17 Apil29,2021 The Honorable Mark Kobelan Mayor, City of Piney Point Village The Honorable Marcus Vajdos Mayor, City of Spring' Valley Village The Honorable Brian' T. Muecke Mayor, City of Hedwig' Village Thel Honorable Russell Herron Mayor, City of Hilshire Village Thel Honorable Jimmy Pappas Mayor, City of Hunters Creek' Village Dear Mayors: In accordance with the terms of the Interlocal Agreement, the Village Fire Department's 2022 Proposed Budget is hereby submitted for consideration and approval by the Contracting Cities. Pursuant to Section 5.02 of the Interlocal Agreement, by a unanimous vote of Commissioners, the Board has approved and recommended this budget. Please place thisi item on youro council's agenda for consideration, and within the time and manner specifiedi int thel Interlocal, then advise the department ofy your City Counci's action. The 2022 Proposed Budget consists of three funds. The General Budget is Fund-01, the Capital Replacement Fund, Fund-02, and the Facility Fund, Fund-04. The board is recommending that $180,000 be placed into the Capital Replacement Fund. This budget also includes a .0.07% CPI and a 2% base The total General Fund Budget proposed has ani increase of7.19%1 from the 2021 Budget. salary contributioni into the employees' 457 Plan. Among otheri information, this year's budget package includes: 2022 Proposed Budget and Assessments per city General Fund Detail Comparison Charts Capital Replacement Fund Detail for projected capital outlays VFD Organizational Structure VFD Commissioners and Altemates 2021/2022 Your Commissioners and' VFD personnel are prepared to answer your questions regarding this proposed budget. RespextyyBlpmited, LE Department Board of Commissioners Attachment Cc: Village Fire Department Commissioners and Altemates Council Members City AdministaboySegetales Village Fire Department Proposed 2022 Budget Prepared. For: City of Spring Valley Village City of Hunters Creek Village City of Hilshire Village City of Hedwig Village City of Piney Point Village Prepared by: Village Fire Department April 28, 2021 ALLAGEFREDIPT Village Fire Department 901 Corbindale Houston, Texas 77024 www.vllagefre.org VILLAGE FIRE DEPARTMENT BUDGET 2022 BUDGEFWORKSHEET DRAFT4 See note 2022 BUDGET FUND1 1 2020 BUDGET 35,000.00 24,000.00 20,000.00 79,000.00 2020 BUDGET 2020 Actual 2,726.84 29,390.89 17,005.70 49,123.43 2021 BUDGET 10,000.00 36,000.00 26,000.00 72,000.00 2021 BUDGET DELTA Line Item 1 ÇAPITAL EXPENDITURES: 2 CONTNGENCY-FACUITY 3 MISC. TOOLS AEQUIP/MOSE(cardac Lifepak) 4 PROTECTIVE GEAR 5 Computer! Radios Equipment CAPITAL EXPENDITURE TOTAL 40,000.00 30,000.00 75,000.00 39,000.00 26,000.00 89,400.00 89,400.00 230,400.00 158,400.00 0.00 DELTA 7 PERSONNEL EXPENDITURES: 8 SALARIES: 9 Base Salary 10 2%4 457 Deferred Compensation 11 Longevity 12 Higher Class 13 TOTALS 14 SALARIES-OVERTIME 16 Professional Certification 17 FICATAX-7.65% 18 LIFE/LTD INSURANCE RETIREMENT: 0.07%CPI 4,211,342.88 79,746.88 84,226.86 22,000.00 28.000.00 4,345,569.74 81,341.74 110,000.00 50,000.00 344,408.34. 26,000.00 324,599.23 40,378.23 941,760.00 218,760.00 35,000.00 40,084.00 3,936,496.00 78,730.00 22,000.00 28.000.00 4,065,226.00 105,000.00 44,400.00 322,419.00 23,000.00 271,000.00 701,235.00 35,000.00 35,000.00 5,602,280.00 4,131,596.00 82,632.00 22,000.00 28,000.00 4,264,228.00 110,000.00 46,000.00 338,175.00 25,500.00 284,221.00 723,000.00 35,000.00 35,000.00 150,000.00 1,594.86 0.00 0.00 0.00 4,000.00 6,233.34 500.00 4,063,701.28 100,273.94 52,207.85 320,170.41 24,658.00 277,337.21 624,809.66 33,793.00 34,998.96 19 Contribution -7.21%, 2020-6.43 and 2019 6.22 20 HOSPITALIZATION INSURANCE (9%Estimate) (Final % TBD in October) 21 MEAL ALLOWANCE 22 WORKMEN'S COMP. INSURANCE 23 Total Rewards Adjustment 0.00 5,084.00 24 PERSONNEL EXPENDITURES TOTAL 5,531,950.31 6,011,124.00 6,217,421.31 206,297.31 2020 BUDGET 2021 BUDGET 2022 BUDGET DELTA Line ltem 25 OPERATIONAL EXPENDITURES: 26 AMBULANCE MEDICAL SUPPLIES 27 BUILDING SUPPLIES & MAINTENANCE 28 CHEMICALS 29 EMERGENCYCONTINGENCY 30 DUES/SUBSCRIPTIONSIRADIOSMANUALS 31 FIRE PREVENTION Pub Relations 32 Fuel Software Expense 33 GAS&OIL 34 INSURANCE-CASUALIY 35 TOTALS 36 MISCELLANEOUS 37 Legal Notices/Advertsing 38 License/Permits 39 Other Expenses 40 MISCELLANEOUS TOTAL 41 OFFICE EXPENSE: 42 Office Supplies, Paper, Staples, Toner, Ink 43 Batteries, SCBA, PASS, 44 Shipping 45 Printing (letterhead, envelope, forms) 46 Office/PC Equipment Maintenance Contracts 47 Hospitality Supplies 48 Postage Meter Rental 49 Chairs, Tables, Printers 50 Bank Services Charges 51 Misc. Office Expenses 52 Total 55,000.00 47,000.00 2,000.00 20,000.00 6,500.00 15,000.00 45,000.00 42.000.00 232,500.00 1,000.00 6,000.00 200.00 7,200.00 7,000.00 5,300.00 1,200.00 200.00 10,200.00 6,000.00 1,500.00 4,000.00 400.00 1,200.00 37,000.00 56,324.64 66,124.88 5,374.52 10,067.47 9,537.51 20,892.07 49,084.79 217,405.88 1,369.48 1,320.00 4,081.99 6,771.47 11,543.58 275.99 564.87 30,642.79 3,068.92 6,386.90 9,138.49 4,706.68 65,233.33 62,000.00 45,000.00 2,000.00 20,000.00 6,500.00 15,000.00 45,000.00 42,000.00 62,000.00 45,000.00 0.00 20,000.00 8,000.00 15,000.00 45,000.00 49,066.00 0.00 0.00 0.00 1,500.00 0.00 0.00 7,066.00 237,500.00 244,066.00 6,566.00 1,000.00 6,000.00 200.00 7,200.00 7,000.00 5,300.00 1,200.00 200.00 10,200.00 6,000.00 1,500.00 4,000.00 400.00 1,200.00 1,000.00 6,000.00 200.00 7,200.00 7,000.00 5,300.00 1,200.00 200.00 98,000.00 87,800.00 6,000.00 1,500.00 4,000.00 1,000.00 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600.00 2,800.00 37,000.00 128,200.00 91,200.00 53 PROFESSIONAL SERVICES: 54 CPA 55 Legal 21,000.00 32,000.00 21,000.00 32,000.00 21,000.00 32,000.00 0.00 0.00 56 ITServices 57 Health Insurance Consultation 58 Medical 59 Medical Director Dr. Osbom 60 Salary/Benefit Survey 61 Professional Services Other 62 PROFESSIONAL SERVICES TOTAL 63 PUBLICUTILITIES 64 RENT 26,400.00 8,080.00 7,000.00 15,000.00 20,000.00 16,000.00 145,480.00 60.000.00 10.00 6,000.00 30,000.00 25,000.00 100,000.00 25,000.00 10,000.00 135,000.00 678,190.00 $6,359,470.00 160,000.00 1,500,000.00 1,660,000.00 8,019,470.00 2020 BUDGET 26,400.00 8,080.00 7,000.00 15,000.00 0.00 16,000.00 125,480.00 65,000.00 10.00 6,000.00 33,000.00 17,000.00 25,000.00 100,000.00 35,000.00 10,000.00 145,000.00 698,190.00 26,400.00 8,750.00 7,000.00 15,000.00 0.00 16,000.00 126,150.00 65,000.00 10.00 6,000.00 33,000.00 17,000.00 20,000.00 (5,000.00) 120,000.00 20,000.00 35,000.00 24,000.00 14,000.00 179,000.00 34,000.00 825,626.00 127,436.00 0.00 670.00 0.00 0.00 0.00 670.00 0.00 0.00 0.00 0.00 0.00 103,745.62 71,510.33 10.00 3,554.11 21,052.56 7,997.23 155,764.57 51,817.60 24,535.65 232,117.82 729,398.35 $6,310,472.09 65 STATE CERTIFICATION FEES 66 TRAINING 57 EMS/ TRAINING UNIFORMS 69 MAINTENANCE EXPENDITURES: 70 MAINTENANCE OF VEHICLES 71 MAINTENANCE OF EQUIP. & SUPPLIES 72 MAINTENANCE CONTRACTS 73 MAINTENANCE EXPENDITURES TOTAL 74 OPERATIONAL EXPENDITURE TOTAL 75 OPERATING BUDGET 76 CAPITAL REPLACEMENT FUND 77 FACILITYFUND 78 FUNDS TOTAL 0.00 6,781,314.00 7,273,447.31 492,133.31 180,000.00 0.00 180,000.00 6,961,314.00 2021 BUDGET 180,000.00 0.00 180,000.00 7,453,447.31 492,133.31 0.00 0.00 79 TOTAL BUDGET (assessed to Cities) 2022 Budget 82 Fund 2 (Major Equipment) 83 VEHICLE REPLACEMENT 84 MAJOR EQUIPMENT 85 Fund 2 BUDGET TOTAL 86 Fund 2DETAIL 87 88 89 90 91 92 93 94 160,000.00 0.00 160,000.00 2020 438,641.19 650,000.00 0.00 52,000.00 0.00 0.00 160,000.00 641.19 180,000.00 0.00 180,000.00 2021 8,476.19 0.00 0.00 0.00 750.00 0.00 180,000.00 189,226.19 180,000.00 0.00 180,000.00 2022 189,226.19 200,000.00 0.00 12,000.00 750.00 0.00 180,000.00 181,976.19 BEGINNING Fund Balance Vehicle Expenditures Major Equipment Expenditures Sold' Vehicles/Other Items Interest Income Additional Unbudgeted Contributions/Deposins BUDGETED CONTRBUTONSDEPOSITS END OF YEARFUND BALANCE Note Line 2 Increased to $40k for Annex Roof Line3 Increase to $75k, for the purchase of 2 Cardiac Lifel Pak Defibrillator, 10 years old, exceeded 7 year life span Line 5 $89,400 represents necessary replacement of aging portable radios and licensing fees Line 9 Represents both a 0.7% CPI (Column M) US Bureau of Labor Statistics SW CPI Indicators 12Mth ouwodandssupaand 2020 Line 19 the contribution rate 7.21% is accounting to the current year and' TMRS AThe calc. for 21 was based on 20' 6.43% contribution rate and Line 16 increased to more closely represent 2020 actual continued... 20' 6.22% was based on 19' contribution rate Line 22 increased to actual contract bid amount Line 30 increased to more closely match actual 2020 numbers Line 31 increased to match pre-Covid publiç education budget Line 33 Increased due to the increased price of fuel Line 34 increased to match insurance contract bid Line 20 increased to match actual spending during 1st qtr. 2021 plus up to 9% cost increase *Line 23 150k total rewards adjustment 2021' 35k placed in TMRS increase and remainder placedi in hospitalization insurance" note no budget amendment made Line 46 Increase due to maint.contract of Motorola 42,967.00- per contract with life cycle increases,PPhoenkx 21K per contract per year with a 5% increase yearly, continued. : US digital Designs 7,543.86 per year and an annual maint. 4($6,480)= 25,920.00 per lifepak Line 50 decreased bank service charges due to possible change in bank institutions Line 51 increased to mirror 2020 costs Line 57i increase due to insurance consultant feei increased Line 68 Decreased to mirror 2020 costs Line 70 Increased to fundi increased vehicle maintenance costs Line 71 Increased tot fundi increased equipment maintenance costs Line72 Increased due to actual costs of maintenance contracts MslaledAnn.on9a Note"When the 2021 budget was put together, the line item for "total rewards adjustment" was included ont the basis that thet then ongoing salary and benefits survey was likely tol lead to adjustment in salary and/or benefits. It did and those adjustments were in retirement andl health insurance If the total rewards linei item were restated as part oft those 21 linei items, then the Retirement linei item in the: 2021 budget column would be 314,221 and the Hospitalization Insurance linei item would be 843,000." contributions. HK- Piney Point VILLAGE FIRE DEPARTMENT 2022 BUDGET ASSESSMENTS PERCITY MONTHLY, FEBRUARY THROUGH JANUARY ANNUAL ASSESSMENT 1,416,154.99 1,378,887.75 223,603.42 1,658,392.03 1,565,223.94 1,211,185.19 7,453,447.31 CITY BUNKER HILL VILLAGE HEDWIG VILLAGE HILSHIRE VILLAGE % 1-1/2 MONTHS NOVEMBER DECEMBER 19.00% 177,019.37 18.50% 172,360.97 3.00% 118,012.92 59,006.46 114,907.31 57,453.66 18,633.62 138,199.34 69,099.67 130,435.33 65,217.66 100,932.10 50,466.05 7,453,447.31 27,950.43 9,316.81 HUNTERS CREEK VILLAGE 22.25% 207,299.00 PINEY POINT VILLAGE 21.00% 195,652.99 SPRING VALLEY VILLAGE 16.25% 151,398.15 100% $ 931,680.91 $ 621,120.61 $ 310,560.30 $ 6,211,206.09 7,453,447.31 S12022BUDGET2022 Budget Assessments (1).xts Printed On 04/28/2021 4:03 PM Village Fire Department 2022 Proposed Budget Budget Summary CAPITAL EXPENDITURES: CONTINGENCY- FACILITY MISC. TOOLS & EQUIP.HOSE: PROTECTIVE GEAR COMPUTERRADIOE EQUIPMENT PERSONNEL EXPENDITURES: Salaries 457 Plan Contribution Salaries. - Overtime Professinal Certification FICA Life/Disability Insurance Retirement Hospitalization Meal Allowance Workers Compensation Total Rewards Adjustment 40,000 75,000 DEFIB. (2) 26,000 89,400 4,261,343 84,227 110,000 50,000 344,408 26,000 324,599 941,760 35,000 40,084 0 $230,400.00 $6,217,421 OPERATIONAL EXPENDITURES Ambulance Medical Supplies Building Supplies & Maintenance Chemicals Emergency Contingency Dues/Subscriptions Firel Prevention/Public Relations GAS&OIL NSURANCE-CASUALTY Miscellaneous Professional Services Public Utlities Rent State Certification Fees Training Programs EMS Training Uniforms Maintenance of Equipment OPERATING BUDGET 62,000 45,000 0 20,000 8,000 15,000 45,000 49,066 7,200 126,150 65,000 10 6,000 33,000 17,000 20,000 179,000 Office Expenses/PostagelPnintingStationaly 128,200 EOUPEMTMNICOATACTE $825,626 $7,273,447 CAPITAL REPLACEMENT FUND: 2 Escrow 180,000 $180,000 FACILITY FUND 4 Escrow 0 $0 $180,000 $7,453,447 TOTAL BUDGET Capital Replacement Fund For Projected Capital Projects Updated 4/27/2022 Equipment Ladder Pumper Reserve! Pumper Battalion Chiefs Vehicle Fire Chlefs Vehlcle Ulilly Vehicle Medic1 Medic2 Inspecto's Vehicle Medic3 Major Equipment Total Cash Outlay Beginning Cash Planned Budgeted Yearly Contrib. Extral For5y year purchasel heavy trucks Funds From Sale of Vehicles Disbursements Addt. Unbudgeted Contributions Interest on CD's (see note 1) Ending Cash Life 15 20 20 9 10 10 9 9 8 9 2020 650,000.00 2021 2022 2023 2024 2025 2026 2027 650,000.00 53,000.00 220,000.00 200,000.00 36,500.00 658,346.00 438,641.19 160,000.00 67,395.00 658,346.00 786.00 $8,476.19 0.00 8,476.19 180,000.00 0.00 0.00 750.00 750.00 $189,226.19 200,000.00 189,226.19 180,000.00 12,000.00 200,000.00 220,000.00 53,000.00 0.00 0.00 686,500.00 181,976.19 159,726.19 303,726.19 495,726.19 687,726.19 180,000.00 180,000.00 180,000.00 180,000.00 400,000.00 400,000.00 0.00 2,700.00 0.00 686,500.00 17,000.00 5,000.00 220,000.00 53,000.00 750.00 0.00 0.00 12,000.00 12,000.00 12,000.00 12,000.00 $159,726.19 $303,726.19 $495,726.19 $687,726.19 $415,926.19 $181,976.19 IVFDFS1USer FoldersdfosterCaptal Replacement Fund 2022 Printed On 4/28/2021: 3:30PM Capital Replacement Fund For Projected Capital Projects Updated 4/27/2022 Equipment Ladder Pumper Reserve Pumper Battalion Chiefs Vehicle Fire Chiefs Vehicle Utility Vehicle Medic1 Medic2 Inspecto's Vehicle Medic3 Major Equipment Total Cash Outlay Beginning Cash Planned Budgeted Yearly Contib. Extral For5y year purchase heavy trucks Funds From Sale of Vehicles Disbursements Addt. Unbudgeted Contributions Interest on CD's (seer note 1) Ending Cash Life 15 20 20 9 10 10 9 9 8 9 2028 2029 2030 2031 2032 $2,000,000.00 $30,000.00 30,000.00 $250,000.00 30,000.00 0.00 0.00 30,000.00 2,250,000.00 415,926.19 857,926.19 1,269,926.19 1,681,926.19 2,068,926.19 400,000.00 400,000.00 400,000.00 400,000.00 190,000.00 400,000.00 400,000.00 400,000.00 400,000.00 50,000.00 20,000.00 0.00 0.00 0.00 5,000.00 12,000.00 0:00 30,000.00 2,250,000.00 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 $857,926.19 $1,269,926.19 $1,681,926.19 $2,068,926.19 $32,926.19 MDSIURdCN Replacement Fund 2022 Printad On 4/98/9021 3-20 PM Board of Comissioners Fire Chief Village Fire Department Organizational Chart 2021 OPFRATIONS Deputy Chief B.Shift PREVENTION ADMIN Deputy Chief AShift Deputy Chief CShift Fire Marshal Administrator Communications Captain Captain Captain Captain Captain Captain Offices Spe Operator Operator Operator Operator Operator Operator Dispatcher Dispatcher Dispatcher Dispatcher Operator Firemedic Operator Firemedic Firemedic Operator Firemedic Firemedic Firemedic Firemedic Firemedic Firemedic Firemedic Firemedic Firemedic Firemedic Firefighter Firefighter Firemedic Firefighter Firefighter Firemedic Firemedic Firemedic VILLAGE FIRE DEPARTMENT 2022/2023 BOARD OF COMMISSIONERS REVISED 4/29/2021 COMMISSIONERS Hunters Creek Hilshire Hedwig Piney Polnt Spring Valley Council Member Mr. Jay Carlton, Chair Council Member Mr. Robert Byrne, Vice-Chair Council Member, Harry Folloder, Treasurer Member Mr. Zebulun Nash, Secretary Council Member Mr. Allen Carpenter, Member ALTERNATES Hunters Creek Hilshire Hedwig Piney Point Spring Valley Attorney Council Member Mr. Rob Adams Member Mr. William Johnson Member Mr. Henry Kollenberg Council Member Mr. Bo Bothe Mr. J. Grady Randle S.A2BUDGETVM2I202 Commissioners Alternates.doc Printed On4 4/28/2021 8:55:29AM MEMORANDUM CITY OF PINEY POINTVILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Tax Collection contract between Spring Branch Independent School District Tax Office and the City of Piney Point Village to assess and collect ad valorem taxes for the City of Piney Point Village. Agenda Item: 9 Spring Branch ISD Tax Office 8880 Westview Road, Houston, Texas 77055 GeN Tiffany D. Morawiec, Tax Assessor/Collector 713-251-7968 Spring Branch Independents School District Insyiring Mufads. Shaping fies, May 12, 2021 Honorable Mark Kobelan City ofP Piney Point Village 7676 Woodway Ste 300 Houston, TX 77063 Mayor SUBJECT: Tax Collection contract between Spring Branch Independent School District Tax Office and City of Piney Point Village Dear Sir: Enclosed please find three originals oft the above-referenced contract for consideration. Upon execution by the City Council, please return all three signed contracts by August 13,2021. An original will be returned to the City after SBISD Board Meeting on August 23,2021. Ify you have any questions, please do not hesitate to contact me at (713)251-7968. Sincerely, Tiffany B. Morawiec MpbApuu Tax Assessor/Collector Spring Branch Independent School District Jennifer Blaine, Ed.D., Superintendent of Schools Inspiring minds. Shaping lives. THE STATE OF TEXAS COUNTYOFI HARRIS KNOW ALL: MEN BY THESE PRESENTS: This memorandum of contract is made and executed this day of August, 2021 by and between the City of Piney Point Village, Texas a municipal corporation of the State of Texas, hereinafter called "City," and the Spring Branch Independent School District, a body politic and corporate, hereinafter called District"; WHEREAS, City has requested District to assess and collect ad valorem WHEREAS, it will be to the mutual benefit of both parties to enter into FOR AND IN CONSIDERATION of the premises and benefits described taxes for said City; and such an agreement; now therefore below, City and Districth hereby enter into the followingagreement: 1. District agrees that its Tax Assessor-Collector will assess and collect all ad valorem taxes for City and perform all the necessary services with regard to assessment and collection of said City's taxes with the exception of legal services incidental to the collection of delinquent taxes. In the performance of such necessary services, the Tax Assessor-Collector will apply the applicable rules, regulations, and ordinances of City. 2. This contract shall be for a period of two (2) years, beginning on the 1st day of September 2021, and ending on the 31st day of August 2023. 3. 4. District agrees to make deposits to the Depository of City of all City agrees that it will pay to District, as compensation for taxes collected on behalf of City at least once each week. performing this service, a fee which shall be the sum of five dollars ($5.00) per account for each annual tax period, plus postage expenses incurred by District on behalf of the City. District will submit a statement for the services sO rendered and payment for said services will be made to District on or before February 1. Payment for said services shall be made from current revenues available to City. 5. City and District recognize that the Harris County Appraisal District is responsible for appraising the property that is subject to taxation by City and District. City or District, separately in its own name and on its own behalf, may challenge any act or omission of the Appraisal District and any decision to make such challenge or not, by either City of District, shall not be binding on the other. 6. District will not be liable to City for any failure to collect taxes, nor shall District's Tax Assessor-Collector be liable unless such failure to collect results from the failure of the Tax Assessor-Collector to perform such duties in the manner and in accordance with the standards imposed by law. District's Tax Assessor-Collector shall furnish a bond in the sum of statutory minimum payable to and approved by City and conditioned on the faithful pertormance of the duties as Tax Assessor-Colector. The cost of such bond shall be paid by City. 7. District's Tax Assessor-Collector shall prepare a written monthly statement of all amounts collected for the benefit of City, and such reports of collection made in the months of October through January are due on the twenty-fifth (25th) day of the month following the month that is the subject of the report. Reports of collections made in all other months are due the fifteenth (15th) day of the month following the month that is the subject of the report. City will be permitted to audit the tax records at a reasonable time mutually agreed upon by both parties. 8. 9. The tax office is to remain under the administrative control of the In the event any provision of this contract is inconsistent with the Tax Assessor-Collector of District. statutes of the State of Texas, the statutes of the State of Texas shall control and the District's Tax Assessor-Collector will discharge these duties in accordance therewith. 10. District agrees to furnish to City a written list of each delinquent taxpayer, the delinquent taxpayer's address, the amount of the delinquency,and the designation of the property involved, by July 1st of each year. District further agrees that by August 1st, or as soon thereafter as practical each year, the Tax Assessor-Collector will provide City with the Harris County Appraisal District's certified estimate of the total appraised value of all property in the Appraisal District that is taxable by City. 11. This agreement shall replace all prior agreements with regard to the assessing and collecting of ad valorem taxes heretofore made between the parties hereto. ATTEST: CITY OF PINEY POINT VILLAGE, TEXAS Karen Farris City Secretary ATTEST: Mark Kobelan Mayor SPRING BRANCHINDEPENDENT SCHOOL DISTRICT Karen Peck Secretary Board of Trustees Chris Gonzalez President Board of Trustees MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members oft the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Mosquito Control Agreement Agenda Item: 10 Discuss and consider possible action on a 2021 mosquito agreement with Cypress Creek Pest Control for weekly mosquito spraying. 50536 MOSQUITO CONTROLAGREEMENT 1.7 The parties tot this Mosquito Control. Agreement are City ofl Piney Point (hereinafter, the* "Association"): and Cypress Creek Mosquito Control, Inc. 2. Inc consideration for the payments to ber made by Association to Contractor, ast recited herein below, Contractor: shall ber responsible for providing mosquito control application for the City of Piney Point community in Greater Harris County, Texas. Association: shall attach hereto as Exhibit* "A" ai map, plat or 3. Contractor: shall perform application onçe every week commencing the week ofl May 10,2 2021 and ending on October: 30, 2021, weather conditions permitting, andi inc case ofbad weather, as soon thereafter asi is practicable the (Application Visits"). However, in the event the Association determines that additional applications are not causedb by faulty work ort breach of warranty by Contractor, Association may request Contractor to make additional 4. The Association shallp pay ac consideration of$595.00 (plus tax, ifa applicable) per application visit to Contractor for each actual visit madel by Contractor to thes subdivision for complete application. The Contractor shall submiti invoices ont the first ofeach month. Invoice terms shall ber net fifteen 5. Should the price offuel increase more than twenty-five percentf from the highest average price of gasoline oft the previous year (2020) published! by the Energy Information. Administration, Contractor has the rightt toa addaf fuel adjustment tot the price ofeach Application Visit (the" "Fuel Adjustment")." The Fuel Adjustment: shall be determined! by increasingt the price ofeach Application Visit by the percentage ofthe fuel costi increase (Application Visit Pricex x(100% (hereinafter, the* "Contractor"), aTexas Corporation,' with principal officesi in Houston, Harris County, Texas. chart, showing thel layout oft the saids subdivision. applications att the agreed upon rate per Application Visits. (15) days. +t the percentage oft the fuel cost increase) multiplied by the Contractor's percentage ofoverhead costs attributed tof fuel (8%)." 6. Contractor hereby warrants that the application Visits shall be performed shall ina accordance with the chemical labeling. (b)E Equipped, trained: and competent personnel adequate for the performance of Contractor's duties hereunder; (c) Publicl liability and property damage insurance with limits of$300,000 for damage resulting to one person, $300,000 for damages resulting from one casualty, and $50,000 property damage insurance for damages (d) Responsibility fora all existing local, state and federal regulations relating to work performed under this contract; 7. Contractor ist toj provide: (a) All necessary equipment; Resulting from one occurrence; (e)' Workman's Compensation- Statutory 8. Contractor: shall indemnify and hold harmless the Association against any and alll liability whichr may! bei incurred by Association arising from work performed under this contract, or from work which was tol have been performed by Contractor undert this contract, but which Contractor omitted toj perform. 9. Association! hereby expressly disclaims anyl liability whatsoever or responsibility ofa any kind withi respect tot the choice ofj judgment exercised by Contractor in! his determination ofv what chemicals or other materials should bet used by Contractor inp performance ofthe work provided for by this contract. 10. This contract willl bef fort the year 2021; however, this contract will renewi itself automatically on ay year toy year basis, unless written notice of 11. Itist the express agreement andu understanding oft thep parties that Contractor isi ina all respects ani independent contractor of Association ands shall not 12. Association designates the agentr named! herein belowi int this paragraph asi its agent for the performance of Association obligations under this contract. All correspondence! between the parties shall bes sent tot the names and addresses shown herein below. Any notice required under provisions within cancellation iss sent to either party by the other party prior to. January 31* ofeachs succeeding year. bedeemedi ina any manner to be actinga as an agent or employee oft the Association. this contract shall be deemed tol have been senti ifmailed tot the appropriate addresss shown herein below. For Association: City ofPiney Point 7676 Woodway #300 Houston, TX77063 For Contractor: CYPRESS CREEK MOSQUITOCONTROL, INC. POI Box 691227 Houston, TX77269 13. The parties! hereby warrant toe each other thatt the person or persons signing belowi isc or are principal(s), officer(s), or otherwise duly authorized: agent(s) to 14. This contract may be canceled by either party, provided a writtenr notice ofs such cancellation is givent tot the other partyt thirty (30) days prior tot the effect enter into this agreement fort the partyf for whom such person or persons is or ares signing. oft the cancellation date. INWITNESS, WHEREOF, this Mosquito Control Agreement has been executedi inc duplicate original, this, day of 20_ TDAE BL#O 0667952 CONTRACTOR ASSOCIATION: Signature CYPRESS CREEK MOSQUTOCONTROL, INC. PH: 281-469-2679 FAX: 281-469-4720 Licensed andi regulated by: Texas Department ofA Agriculture POI Box 12847, Austin," TX78711 Phone (866)918-4481 Fax (888)232-2567 50536 CYPRESS CREEK MOSQUITO CONTROL, INC. 2021 INFORMATION FORM Asociation/ubdivision: City of Piney Point Account Instruction- Property Mgmt. Co. (ifa applicable) Manager or Contact Phone Board Contact Phone_ Email Cell Email Cell Additional Information Do you want Cypress Creek Mosquito Control to maintain your TCEQ log at a cost of $15.00 per month + tax, Ifno, our Association will maintain our TCEQ log and release and indemnify Cypress Creek Pest Control, Inc. DYes from all regulatory responsibilities *** Alternative Start and End Dates Mar. 15 thru Nov. 15(Weather permitting) OYes WeofferLarvaciding: as a supplement to mosquito control abatement. This consists of monthly (April- - October) treatment oft the drains, ditches, retention ponds and other areas of standing water where mosquitos breed. This offers additional benefit for control of mosquitos by reducing the number of potential breeding sites. Ifyour community was provided Larvaciding service for the 2020 season, we will continue to Ifyour community was not provided Larvaciding service for the 2020 season and are interested, provide that service unless otherwise notified. let us know so we can give you a quote. Signature Title Date ***PLEASE ENCLOSE CURRENT MAP OF COMMUNITY *** RN 01-339 (Back) (Rev.4-13/8) 50536 Texas Sales and Use Tax Exemption Certification This certificate does not require a number to be valid. Named of purchaser, firmora agency Address (Street8 &number, P.O. Box arRouten number) City, State, ZIP code Phone (Area code andnumber) l,the purchaser named above, claim an exemption from payment of sales and use taxes (for the purchase of taxable items described below or on the attached order or invoice) from: Seller:. Street address: City, State, ZIP code:. Description of items to be purchased or on the attached order ori invoice: Purchaser claims this exemption for the following reason: lunderstand thati Iwilll be! liable for payment of all state and local sales or use taxes which may! become due for failure to comply with tunderslandinattsacmnacfensebgveanerenptonoemarepmeselereraaDeMensinatApoAatnetmeofpurehase, beusednamammerdneressannstRssaNdyemaiyeemoANdaseaNadmeonenemayanye the provisions of the Tax Code and/or all applicable law. froma Class CI misdemeanor to ai felony of the second degree. Purchaser sign here Title Date NOTE: This certificate cannot be issued for the purchase, lease, or rental of a motor vehicle. THIS CERTIFICATE DOES NOTREQUIRE, A NUMBER TO BE VALID. Sales and Use Tax" "Exemption Numbers" or' "Tax Exempt" Numbers do note exist. This certificate should be furnished to the supplier. Do not send the completed certificate to the Comptroller of Public. Accounts. Karen Farris From: Sent: To: Subject: Attachments: Suzanne Ivey suzanne@cycreexpestcontrol.com> Tuesday, May 18, 20212:09PM Karen Farris Mosquito control City of Piney Point 50536.pdf Attached is a 2021 mosquito agreement, info sheet and tax form (if applicable). Please sign the agreement, fill out the info sheet and tax form (if applicable) and email back to me. Iw will then sign it and email you a completed agreement. Please let me know if you have any questions. Please check the appropriate boxes on the info sheet for the TCEQ log and /or the alternate start/stop date. Thanks, Suzanne Ivey Since 1968 50 CYPRESS I CREEK PEST CONTROL P.O. Box 690548 Houston, Texas 77269 (281)469-2679: cfcepestoniocon This email has been scanned for spam and viruses by Proofpoint Essentials. Click here to report this email as spam. 1 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Accounts Payable Procedures Agenda Item: 11 The Accounts Payable Procedures was last reviewed and updated on April 23, ,2018. City of Piney Point Village Accounts Payable Procedures April 2018 1. Staff reviews invoices for validity and accuracy and codes invoices for proper general ledger a. City Administrator or his designee willi initial that # 1 has been completed before sending to b. Staff will enter invoices into the general ledger on at timely basis and will use accrual basis accounting when practical to provide consistent month to month financial comparisons. City Administrator or his designee (in his absence) will approve all Accounts Payable 2. Invoices will be scanned and: sent to the Mayor and one other Councilman, as designated, as needed, but normally on once-a-month basis in order to process invoices for timely payment to vendors. Both pre-authorized "ACH'sand early due date invoices" and regulari invoices due later account. the Accounts Payable "approvers". "batches" inl Incode. in the month willl be sent for approval. a. Any invoices not approved willl be noted on the cover sheet. b. Remaining invoices can be paid, eveni if some are disallowed. Acopy of the signed cover sheet will be attached to each paid invoice to show approval. d. The signed cover sheet and scanned invoices copies will be saved as at further backup to e. Should one of the designated: signers be unable to review the invoices in a timely manner, the remaining signer shall approve thei invoices (and the checks may issue on that one approval) and the absent signer shall review and approve thei invoices as soon as possible 3. The City Secretary or designee will process checks after approvals are obtained and run a a. Acheck register to include checks and ACH type payments will be included with the monthly Financial Statements presented to Council at each month's regular meeting. b. City Administrator or his designee (in his absence) will approve all check "batches" in Checks under $10,000 may be signed by electronic signatures once thei invoices have been approved. Electronic signatures will be the same as the regular invoice approvers. d. Checks greater than $10,000 will be signed manually by the Mayor and one Councilman. However, if the Mayor or the designated Councilmember is unavailable the City Administrator may serve as the second signature once thei invoices have been approved. e. The following repetitive vendors whose invoices are typically over $10,000 are an exception and can be paid with a digital signature: VF Waste, HDR, Olson & Olson, Texas Comptroller, 4. Invoices will be marked as paid by attaching a copy of the check stub or ACH payment notice. 5. Bank accounts will be reconciled on a monthly basis by a competent outside third party. show approvals have been obtained. thereafter. monthly check register of all payments made. Incode. HCAD, and the entities listed in paragraph7. Revised: April 23, 2018 6. The City Administrator will review the general ledger monthly to verify proper and consistent 7. Thei following invoices are pre-authorized" to be paid by ACH about the 1st day of each month, and will be presented with the regular end of month payments fort formal approval: coding of revenues and expenses on an accrual basis. a. Memorial Village Police Department-General Fund b. Memorial Village Police Department-Auto Replacement Village Fire Department d. Caldwell-Office Lease monthly payment 8. The following invoices which have late payment penalties are pre-authorized" to be paid as "Early Due Dates" and will be formally approved with the regular end ofr month payments: a. Amegy Credit Card b. GTT-phone andi internet service Office Depot d. Home Depot Xerox h. Payroll Pitney Bowes (stamp machine and postage) MP2 Energy (street lights) 9. Al list of all checks shall be distributed to Council no later than in advance of the Council meeting following the end oft the month. Revised: April 23, 2018 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members oft the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on landscape maintenance invoices Agenda Item: 12 Council will discuss Bright Landscape Designs, Inc. landscape maintenance invoices. Both invoices listed below should be the same amount as the May 2021 invoice, which was $3,158.70. June 2021 invoice -1 the city has not been invoiced. July 2021 invoice -1 the city has not been invoiced. MEMORANDUM CITY OF PINEY POINTVILLAGE TO: The Honorable Mayor and Members oft the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on Bright Landscape estimate. Agenda Item: 13 Discuss and consider possible action on the Bright Landscape Designs, estimate #11860 fora a total cost of $2,114.83. This estimate includes replacement of plants damaged by the freeze at the Echo Lane and Taylorcrest esplanade, and replacement of plants and landscape materials which were damaged by a car at the esplanade at Briar Forest. The Briar Forest esplanade is east ofthe light at Memorial and Briar Forest. Estimate Bright Landscape Designs, Inc 9302 Reid Lake Drive Houston, TX 77064 DATE 3/19/2021 ESTIMATE# 11860 City ofPiney Point Village 7676 Woodway Drive Suite 300 Houston, TX77024 PROJECT March 2021 COST DESCRIPTION SIZE QTY TOTAL ECHOLANE/TAYLORCREST- REPLACEMENT DUE1 TOI FREEZE DAMAGE Dianella-Variegated Lantana Cleyera (18"-20") Hawaiian Ti Loropetalum OR 4-7g Loropetalum @ $324.00 St Augustine Raleigh Sod Premium] Mix Compost Pine Deco Mulch Dwarf Pine NOT AVAILABLE ESPLANADE @ BRIAR FOREST DUETOCAR DAMAGE Dianela-Variegated Yaupon Dwarf "L"-1 1/2"-A Already Replaced 4/9 Pine Decol Mulch Metal Tree Stake with strap 6' TOTALI PLANTS & MATERIALS LABOR, PICKUP, DELIVERY, DISPOSAL, INVENTORY ITEMS, ETC. Subtotal REPEATCUSTOMER DISCOUNT 3gal Igal 3gal 3g 3gal sqyd cy cy 5g 3gal 3g gal 1/2" cy each 2 3 13 4 4 10 0.5 2 2 4 0.33 2 26.10 9.90 23.31 48.87 24.12 5.40 46.50 40.50 0.00 34.11 22.805 17.25 0.63 40.51515 12.15 52.20 29.70 303.03 195.48 96.48 54.00 23.25 40.50 0.00 68.22 91.22 17.25 0.63 13.37 24.30 1,009.63 1,216.51 2,226.14 -111.31 Pop Ups Spray Head with Nozzles- Already Replace 4/9 12" -5.00% Phone # 2814963576 E-mail Paget olhplimaspdsgsson Estimate Bright Landscape Designs, Inc 9302 Reid Lake Drive Houston, TX 77064 DATE 3/19/2021 ESTIMATE# 11860 City ofPiney Point Village 7676 Woodway Drive Suite 300 Houston, TX7 77024 PROJECT March 2021 COST DESCRIPTION SIZE QTY TOTAL 2,114.83 Subtotal NOTE: DUETO CONSTRUCTION THERE MAY NEED TOI BE MORE DONEI HERE. NOTE: SODI ISI NOT COVEREDI BY GUARANTEE NOTE: ESTIMATE DOESI NOTINCLUDE ANY SPRINKLER: SYSTEM. ADJUSTMENTS Notes: 1)1 This estimate is based upon the above plants and materials and condition ofp property at time ofsite inspection by Bright Landscape Designs, Inc. Deviations from original acceptede estimate/design for plants, materials and labor will be adjusted at retail cost for plants and materials and at $51 per man hour. 2) Please turns sprinkler system offi ifsett to run the afternoon! before or morning ofs scheduled work. 3) Any main line or water lines that run under area where we will bei installing patio itisr recommended thati it be moved. But cost is not included ine estimate. 4) Unless specified sprinkler adjustments'repairs or additions are noti includedi in estimate. 5)Options arer noti included in bottom line of estimate. 6) There ist no guarantee ons seasonal color. 7) There is no guarantee on Sod Phone # 2814963576 E-mail Pagez lmgpMidspdogion Estimate Bright Landscape Designs, Inc 9302 Reid Lake Drive Houston, TX 77064 DATE 3/19/2021 ESTIMATE# 11860 City ofPiney Point Village 7676 Woodway Drive Suite 300 Houston," TX 77024 PROJECT March 2021 COST DESCRIPTION SIZE QTY TOTAL Payment Terms: 1)40% deposit due att time customer signs and returns estimate tol Bright Landscape Designs, Inc. 2) Remaining balance (adjusted for changes made at time of installation) due upon receipt ofinvoice. 3)Ifjob takes more than 2 weeks, there will be ani intermediate draw of35%0 ofr remaining balance. WANTI TOEARN YOURI BONUSE POINTS? WENOW ACCEPT MASTICACDNIBADSCOVER PLEASE INITIAL BELOW AND SIGN THE ATTACHED (IF APPLICABLE). ANDI RETURNTO BRIGHTI LANDSCAPE DESIGNS, INC. PRIOR TO COMMENCEMENT OF WORK. Phone # INITIALS 2814963576 TOTAL BEFORE SALES TAXES $2,114.83 $0.00 $2,114.83 Sales Taxes E-mail Page3 (8.25%) TOTAL gmpMimaspasgioen Karen Farris From: Sent: To: Cc: Subject: Attachments: Karen Mark Kobelan mairkeppvcounclong" Thursday, May 13, 2021 8:47AM Karen Farris Margaret Rohde Fwd: Estimate 11860 from Bright Landscape Designs, Inc sL/1860.rom.Engn_landsape.Desgns.nc7588pdr Could you add this proposal from Bright Landscape to the agenda? Itisf for damage repair to two areas. Sent from my iPad Begini forwarded message: From: margaretrohde@comcast.net Date: May 12, 2021 at 9:53:01 AMCDT To: Mark Kobelan markepvcounclor" Subject: Fwd: Estimate 11860 from Bright Landscape Designs, Inc Hi Mark - Not sure what your timeline is on having these 2 areas fixed, but both Jim and I have walked the areas sol think the quote is appropriate. Is there still additional utility work to be done at Echo/Taylorcrest, and if sO, do we have a timeframe? Thanks! Margaret Original Message From: Carol Bright carol@brgntandscapedesgns.com> To:' margaretrohde@comcast.net margaretrohde@comcast.neb> Subject: Estimate 118601 from Bright Landscape Designs, Inc Date: 05/11/2021 12:34P PM Dear Customer: Attached is our estimate for your review. Feel free to contact us if youl have any questions. Ify you would like to commence with work please call us at 281-496-3576. Also attached is a disclaimer. If you choose to do the work a signed copy oft this will need to be sent to us either by mail orf fax. We look forward to working with you. Sincerely, Tammy BRIGHT LANDSCAPE DESIGNS, INC. 1 281-496-3576 Fax: 713-896-0773 This email has been scanned for spam and viruses by Proofpoint Essentials. Click here to report this email as spam. 2 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Mayor's Monthly Report Agenda Item: 14 MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the City Administrator's Monthly Report. Agenda Item: 15 April 2021 Financials Non-residential fee schedule 5-20-2021 03:05 PM LO -GENERAL FUND ACCT NO# ACCOUNT NAME ASSETS 10-1100 Claim on Cash 10-1101 Cash- GF Texpool 10-1105 Cash with Amegy 10-1108 Cash with Agent 10-1120 Cash-Texas Class 10-1200 Accounts Receivable 10-1201 Sales Tax Receivable 10-1202 FEMA Reimbursement Receivable 10-1203 Property Tax receivable-PY 10-1204 Property Tax Receivable-cy 10-1205 Other Receivables 10-1209 A/R Willet 10-1301 Accrued Interest 10-1400 Prepaid Expenses 10-1507 Due from Debt Service Fund 10-1508 Due from Capital Projects Fund 10-1509 Due from Non-Major Fund 10-1510 Due from Metro Fund 10-1550 Due from Other Governments 10-1802 Street and Drainage System TOTAL ASSETS IABILITIES 10-2001 Accounts Payable 10-2002 Other Accrued Liabilities 10-2005 Misc Payables 10-2051 Payroll Tax Payable 10-2052 Employee Insurance Payable 10-2062 TMRS Payable 10-2101 Property Tax Overpayments 10-2102 MC-Child Safety Fees Due 10-2103 MC-Bonds Due 10-2104 Due To - MC Technology 10-2105 Due To-MC Security 10-2106 Due To-State Comptroller 10-2107 Due To OMNI Base 10-2108 RESTITUTION 10-2109 Due from other fund 10-2110 Bond Payable FAST 10-2111 Other Accrued Liabilities 10-2130 Deferred Revenue-Property Tax 10-2131 Other Deferred Revenue 10-2302 Due to State-cJ Fee 10-2303 Due To-Debt Service Fund 10-2402 Permit Deposits 10-2403 Drainage Deposit Payable 10-2404 Gas Meter Deposit CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANCE PAGE: M-T-D ACTIVITY Y-T-D ACTIVITY CURRENT BALANCE 2,901,876.88 ( 307,531.56) 1,926,058.06 0.00 517,073.82 1,266,696.11 0.00 21,374.37 0.00 211,633.93 3,432,434.53 21,484.69 2,813.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,301,445.75 107,127.09 1,953.89 0.00 0.00 5,382.42) 159.04 0.00 28.50) 0.00 0.36 0.00 7,206.89 3,983.73 270.00) 348,914.48) 6,709.05 0.00 211,633.93 20,450.83 331.23 0.00 0.00 0.00 149,485.00 C 4,000.00) 918,637.80 3/820/514.68 0.00 0.00 0.00 517,073.82 267,075.19 0.00 0.00 0.00 21,374.37 0.00 0.00 0.00 211,633.93 0.00 3,432,434.53 0.00 21,484.69 0.00 2,813.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 198,830.96 1,419,965.06 3,346,023.12 0.00 0.00 18.42 ( 999,620.92) 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 0.00 108,682.18) 1,338,981.94 11,640,427.69 213,706.33 0.00 0.00 0.00 1,576.28 0.00 0.00 0.00 0.00 0.00 3,124.77 126.00 0.00 0.00 316.00 0.00 0.00 0.90 0.00 0.00 0.00 543,409.25 0.00 0.00 0.00 5,714.44) ( 5,555.40) 0.00 0.00 ( 0.00 0.00 0.00 2,073.09 426.00 0.00 0.00 316.00 0.00 0.00 1.93 0.00 0.00 0.00 25,000.00 650,536.34 1,953.89 0.00 0.00 0.00 28.50) 0.00 0.36 0.00 9,279.98 4,409.73 270.00) 348,914.48) 7,025.05 0.00 20,450.83 333.16 0.00 0.00 0.00 174,485.00 273.03 ( 4,467.01) S 9,849.43) 0.00 2,094,929.58) ( 1,883,295.65) 5-20-2021 03:05 PM 10 -GENERAL FUND AÇCT NO# AÇCOUNT NAME 10-2405 P&Z Deposit 10-2500 Accrued Wages 10-2501 Gordon Estate Bond 10-2601 Construction Retainage Payable 10-2701 Deferred Taxes 10-2702 Deferred Revenue-Alarm Fees 10-2703 Deferred Franchise Taxes 10-2704 Unearned Revenue-cY Prop Taxes 10-2801 General LT Debt-N/P 10-2802 GO Bonds Payable TOTAL LIABILITIES FUND EQUITY 10-3000 Fund Balance 10-3003 Fund Balance 10-3900 Earnings CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANCE 0.00 21,771.31 0.00 154,182.27 0.00 0.00 0.00 5,641,983.23 0.00 0.00 5,972,382.45 726,631.20 3,602,432.10 0.00 4,329,063.30 0.00 0.00 0.00 PAGE: 2 M-T-D ACTIVITY 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 Y-T-D CURRENT ACTIVITY BALANCE 0.00 0.00 0.00 21,771.31 0.00 0.00 0.00 154,182.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,641,983.23 0.00 0.00 0.00 0.00 0.00 726,631.20 0.00 3,602,432.10 0.00 0.00 0.00 4,329,063.30 215,123.31 1,533,884.76) 4,438,497.69 TOTAL BEGINNING EQUITY TOTAL REVENUES TOTAL EXPENSES 338,087.17 6,014,780.32 6,014,780.32 661,892.66 3,141,913.62 3,141,913.62 323,805.49) 2,872,866.70 2,872,866.70 INCREASE/DECHEASE) IN FUND BAL. TOTAL LIABILITIES, EQUITY & FUND BAL. 10,301,445.75 ( 108,682.18) 1,338,981.94 11,640,427.69 5-20-2021 03:05 PM 10 -GENERAL FUND SUMMARY CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 1 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL REVENUE SUMMARY TAXES PERMITS & INSPECTIONS COURT INVESTMENT INCOME AGENCIES & ALARMS FRANCHISE REVENUE DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY PUBLIC SERVICE COMMUNITY POLICE MISCELLANEOUS SANITATION COLLECTION LIBRARY STREET LIGHTING FIRE TOTAL PUBLIC SERVICE ÇONTRACT SERVICES CONTRACT SERVICES TOTAL CONTRACT SERVICES BUILDING CONTRACT SERVICES BUILDING SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE TOTAL BUILDING GENERAL GOVERNMENT CONTRACT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE TOTAL GENERAL GOVERNMENT 5,787,210.00 222,337.43 5,665/107.41 97.89 122,102.59 357,000.00 100,000.00 50,000.00 30,000.00 408,200.00 136,500.00 63,090.02 190,293.82 53.30 166,706.18 46,307.70 135,552.08 33.21 272,647.92 6,041.13 60.89 250.00 0.00 21,956.38 21.96 720.63 1.44 1,150.00 3.83 78,043.62 49,279.37 28,850.00 0.00 0.00 136,500.00 6,868,910.00 338,087.17 6,014,780.32 87.57 854,129.68 5,000.00 0.00 536,500.00 1,500.00 15,000.00 0.00 0.00 0.00 2,812.33 0.00 0.00 10,405.00 0.00 ( 10,405.00) 0.00 0.00 4,551.08 30.34 5,000.00 1,500.00 10,448.92 2,036,481.00 169,248.00 851,745.00 41.82 1,184,736.00 44,119.95 176,479.80 32.89 360,020.20 1,461,876,00 121,823.00 548,203.49 37.50 913,672.51 4,056,357.00 338,003.28 1,591,384.37 39.23 2,464,972.63 453,000.00 453,000.00 0.00 239,500.00 0.00 0.00 0.00 0.00 239,500.00 0.00 39,200.00 172,500.00 628,000.00 123,500.00 963,200.00 41,207.11 213,974.76 47.24 239,025.24 41,207.11 213,974.76 47.24 239,025.24 0.00 18,538.80 0.00 0.00 0.00 469.24 19,008.04 637.70 1,909.85 13,688.39 1,934.21 0.00 0.00 87,538.80 36.55 151,961.20 250.00 0.00 ( 912.05 0.00 ( 0.00 0.00 4,585.17 0.00 ( 4,585.17) 93,286.02 38.95 146,213.98 794.13 0.00 ( 12,101.91 30.87 52,541.88 30.46 119,958.12 17,460.83 14.14 106,039.17 0.00 250.00) 912.05) 0.00 794.13) 27,098.09 68,517.65 259,656.73 41.35 368,343.27 86,687.80 342,555.48 35.56 620,644.52 5-20-2021 03:05 PM 10 -GENERAL FUND FINANCIAL SUMMARY CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 2 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL MUNICIPAL COURT CONTRACT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE COURT OPERATIONS TOTAL MUNICIPAL COURT PUBLIC WORKS MAINTENANCE CONTRAÇT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE PUBLIC WORKS OPERATIONS TOTAL PUBLIC WORKS MAINTENANCE GOF CAPITAL OUTLAYS OTHER EXPENSES TOTAL GOF CAPITAL OUTLAYS TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 0.00 0.00 0.00 383,500.00 383,500.00 0.00 0.00 101.42 0.00 1,147.60 5,830.81 7,079.83 0.00 0.00 0.00 0.00 1,773.78 0.00 0.00 99.83 0.00 ( 276.42 0.00 ( 0.00 0.00 8,430.78 0.00 ( 8,430.78) 10,681.70 35.61 19,488.73 64.96 0.00 0.00 967.32 0.00 ( 0.00 0.00 0.00 0.00 14,292.52 0.00 ( 14,292.52) 0.00 99.83) 276.42) 0.00 19,318.30 10,511.27 0.00 967.32) 0.00 0.00 3,441.08 137,022.89 35.73 246,477.11 5,214.86 152,282.73 39.71 231,217.27 1,920,896.00 164,691.74 728,941.53 37.95 1,191,954.47 1,920,896.00 164,691.74 728,941.53 37.95 1,191,954.47 0.00 0.00 0.00 0.00 0.00 4,050,409.70) REVENUES OVER/ (UNDER) EXPENDITURES 1,177,543.00) 323,805.49) 2,872,866.70 5-20-2021 03:05 PM 10 -GENERAL FUND REVENUES TAXES 10-4101 Property Tax Revenue (MGO) 10-4150 State Comptroller (Sales Tax) TOTAL TAXES PERMITS & INSPECTIONS 10-4203 Plat Reviews 10-4204 Code Enforcement Citations 10-4205 Contractor Registration 10-4206 Drainage Reviews 10-4207 Permits/Insp Fees - Other 10-4208 Board of Adjustment Fees TOTAL PERMITS & INSPECTIONS COURT 10-4300 Court Fines 10-4301 Building Security Fund 10-4302 Truancy Prevention 10-4303 Local Municipal Tech Fund 10-4304 Local Municipal Jury Fund TOTAL COURT INVESTMENT INCOME 10-4400 Interest Income TOTAL INVESTMENT INCOME AGENCIES & ALARMS 10-4501 Agencies 10-4507 Sec-False Alarm 10-4508 SEC-Registration 10-4520 FEMA - State Reimbursement TOTAL AGENCIES & ALARMS FRANCHISE REVENUE 10-4602 Cable 10-4605 Power/Electric 10-4606 Franchise Fees-Gas 10-4607 Franchise Fees/Telephone, 10-4608 Franchise Fees/Wireless Comm TOTAL FRANCHISE REVENUE DONATIONS & IN LIEU 10-4702 Kinkaid School Contribution 10-4703 Metro Congested Mitigation 10-4704 Intergovernmental Revenues 10-4705 Ambulance 10-4706 Donation to Historical Preserv 10-4800 Misc Income (Cheska St. 2019) CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 PAGE: 3 33.33% OF FISCAL YEAR BUDGET BUDGET BALANÇE CURRENT BUDGET CURRENT YEAR TO DATE $OF PERIOD ACTUAL 5,557,210.00 198,794.34 5,557,304.65 100.00 ( 5,787,210.00 222,337.43 5,665,107.41 97.89 122,102.59 94.65) 230,000.00 3,500.00 500.00 12,000.00 40,000.00 300,000.00 1,000.00 357,000.00 100,000.00 0.00 0.00 0.00 0.00 100,000.00 50,000.00 50,000.00 0.00 0.00 30,000.00 0.00 30,000.00 75,000.00 272,000.00 26,000.00 35,000.00 200.00 408,200.00 0.00 136,000.00 0.00 0.00 0.00 500.00 23,543.09 107,802.76 46.87 122,197.24 300.00 0.00 1,260.00 8,050.00 0.00 5,803.87 83.04 84.74 67.79 1.69 6,041.13 60.89 60.89 0.00 0.00 250.00 0.00 250.00 0.00 0.00 910.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,800.00 108.57 ( 0.00 0.00 4,980.00 41.50 16,900.00 42.25 500.00 50.00 21,141.29 21.14 285.28 0.00 ( 291.11 0.00 ( 232.88 0.00 5.82 0.00 21,956.38 21.96 720.63 1.44 720.63 1.44 0.00 0.00 0.00 0.00 1,150.00 3.83 0.00 0.00 1,150.00 3.83 20,450.83 27.27 0.00 0.00 2,999.67 8.57 120.13 60.07 0.00 0.00 0.00 0.00 136,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 300.00) 500.00 7,020.00 23,100.00 500.00 78,858.71 285.28) 291.11) 232.88) 5.82) 78,043.62 49,279.37 49,279.37 0.00 0.00 28,850.00 0.00 28,850.00 54,549.17 26,000.00 32,000.33 79.87 0.00 0.00 0.00 0.00 500.00 53,480.02 164,113.82 54.70 135,886.18 63,090.02 190,293.82 53.30 166,706.18 45,397.70 111,981.45 41.17 160,018.55 46,307.70 135,552.08 33.21 272,647.92 5-20-2021 03:05 PM 10 -GENERAL FUND REVENUES 10-4850 Transfer In 10-4900 Prior Period Adjustments 10-4907 Unearned Revenue TOTAL DONATIONS & IN LIEU TOTAL REVENUES CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 PAGE: 4 33.33% OF FISCAL YEAR BUDGET ACTUAL BUDGET BALANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 136,500.00 CURRENT BUDGET 0.00 0.00 0.00 136,500.00 CURRENT YEAR TO DATE OF PERIOD 0.00 0.00 0.00 0.00 6,868,910.00 338,087.17 6,014,780.32 87.57 854,129.68 5-20-2021 03:05 PM 10 -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 PAGE: 5 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT BUDGET CURRENT YEAR TO DATE OF DEPARTMENTAL EXPENDITURES PUBLIC SERVICE COMMUNITY 10-510-5001 Community Celebrations TOTAL COMMUNITY POLICE PERIOD ACTUAL 5,000.00 5,000.00 51,000.00 5,500.00 0.00 0.00 4,250.00 0.00 0.00 0.00 865.10 0.00 0.00 2,812.33 2,812.33 0.00 0.00 0.00 0.00 21,250.00 41.67 0.00 0.00 10,405.00 0.00 10,405.00 0.00 3,460.40 30.09 5,000.00 5,000.00 29,750.00 5,500.00 10,405.00) 10,405.00) 8,039.60 1,500.00 1,500.00 10,448.92 10,448.92 10-510-5010 MEMORIAL VILLAGE POLICE DEPT 10-510-5011 MVPD - AUTO REPLACEMENT 10-510-5012 MVPD CAPITAL EXPENDITURE TOTAL POLICE MISCELLANEOUS 10-510-5020 Miscellaneous TOTAL MISCELLANEOUS SANITATION COLLECTION 10-510-5030 SANITATION COLLECTION 10-510-5031 SANITATION FUEL CHARGE TOTAL SANITATION COLLECTION LIBRARY 10-510-5040 Spring Branch Library TOTAL LIBRARY STREET LIGHTING 10-510-5050 Street Lighting TOTAL STREET LIGHTING FIRE TOTAL FIRE TOTAL PUBLIC SERVICE CONTRACT SERVICES ÇONTRACT SERVICES 10-520-5102 Accounting/udit 10-520-5103 Engineering 10-520-5104 Legal 10-520-5105 Tax Appraisal-HCAD 10-520-5107 Animal Control 10-520-5108 IT Hardware/Software & Support 1,979,981.00 164,998.00 830,495.00 41.94 1,149,486.00 2,036,481.00 169,248.00 851,745.00 41.82 1,184,736.00 0.00 0.00 525,000.00 11,500.00 536,500.00 1,500.00 1,500.00 15,000.00 15,000.00 43,254.85 173,019.40 32.96 351,980.60 44,119.95 176,479.80 32.89 360,020.20 0.00 0.00 0.00 0.00 4,551.08 30.34 4,551.08 30.34 10-510-5060 Villages Fire Department 10-510-5070 Contribution to Fire Dept 1,461,876.00 121,823.00 548,203.49 37.50 913,672.51 1,461,876.00 121,823.00 548,203.49 37.50 913,672.51 4,056,357.00 338,003.28 1,591,384.37 39.23 2,464,972.63 0.00 0.00 0.00 0.00 0.00 30,000.00 200,000.00 90,000.00 60,000.00 1,000.00 50,000.00 825.00 0.00 12,588.00 0.00 2,675.68 25,035.00 83.45 38,476.00 42.75 31,634.00 52.72 329.98 33.00 13,504.93 27.01 4,965.00 95,005.15 51,524.00 28,366.00 670.02 36,495.07 25,118.43 104,994.85 52.50 5-20-2021 03:05 PM 10 -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET 22,000.00 453,000.00 453,000.00 PAGE: 6 33.33% OF FISÇAL YEAR BUDGET ACTUAL BUDGET BALANCE 0.00 0.00 22,000.00 213,974.76 47.24 239,025.24 CURRENT YEAR TO DATE OF DEPARIMENTAL EXPENDITURES 10-520-5110 Mosquito Control TOTAL CONTRACT SERVICES TOTAL CONTRACT SERVICES BUILDING CONTRACT SERVICES 10-530-5108 Information Technology TOTAL CONTRACT SERVICES BUILDING SERVICES 10-530-5152 Drainage Reviews 10-530-5153 Electrical inspections 10-530-5154 Plat Reviews 10-530-5155 Plan Reviews 10-530-5156 Plumbing inspections 10-530-5157 Structural Inspections 10-530-5158 Urban Forester 10-530-5160 Mechanical Inspections TOTAL BOILDING SERVICES ADMIN EXPENSE 10-530-5204 Dues & Subscriptions 10-530-5206 Legal Notices 10-530-5207 Misc Supplies 10-530-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE DFFICE EXPENSE 10-530-5210 Postage 10-530-5211 Meeting Supplies 10-530-5213 Office Supplies 10-530-5214 Telecommunications 10-530-5215 Travel & Training TOTAL OFFICE EXPENSE VAGES & BENEFITS 10-530-5301 Gross Wages 10-530-5311 Payroll Processing 10-530-5313 Fringe Benefits TOTAL WAGES & BENEFITS ENSURANCE 10-530-5353 Employee Insurance TOTAL INSURANCE TOTAL BUILDING PERIOD 0.00 41,207.11 41,207.11 213,974.76 47.24 239,025.24 0.00 0.00 75,000.00 14,000.00 500.00 50,000.00 19,000.00 28,000.00 46,000.00 7,000.00 239,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 239,500.00 0.00 0.00 5,438.80 1,035.00 0.00 4,000.00 1,440.00 2,430.00 3,520.00 675.00 18,538.80 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 0.00 469.24 469.24 19,008.04 0.00 0.00 0.00 0.00 37,443.80 49.93 3,960.00 28.29 0.00 0.00 16,000.00 32.00 5,400.00 28.42 9,315.00 33.27 13,440.00 29.22 1,980.00 28.29 87,538.80 36.55 151,961.20 0.00 0.00 0.00 0.00 250.00 0.00 ( 0.00 0.00 250.00 0.00 0.00 0.00 172.16 0.00 ( 239.89 0.00 ( 0.00 0.00 500.00 0.00 ( 912.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,585.17 0.00 ( 4,585.17) 4,585.17 0.00 93,286.02 38.95 146,213.98 0.00 0.00 37,556.20 10,040.00 500.00 34,000.00 13,600.00 18,685.00 32,560.00 5,020.00 0.00 0.00 250.00) 0.00 250.00) 0.00 172.16) 239.89) 0.00 500.00) 912.05) 0.00 0.00 0.00 0.00 4,585.17) 5-20-2021 03:05 PM 10 -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 7 33.33* OF FISCAL YEAR BUDGET BUDGET BALANÇE CURRENT YEAR TO DATE OF DEPARTMENTAL EXPENDITURES SENERAL GOVERNMENT CONTRACT SERVICES 10-540-5108 Information rechnology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-540-5201 Administrative. 10-540-5202 Auto Allowance/Mileage 10-540-5203 Bank Fees 10-540-5204 Dues/Seminars/Subscriptions 10-540-5205 Elections 10-540-5206 Legal Notices 10-540-5207 Miscellaneous 10-540-5208 Citizen Communication 10-540-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE FFICE EXPENSE 10-540-5210 Postage 10-540-5211 Meeting Supplies 10-540-5212 Rent/Leasehold/Furniture 10-540-5213 Supplies/Storage 10-540-5214 Telecommunications 10-540-5215 Travel & Training 10-540-5216 Statutory Legal Notices TOTAL OFFICE EXPENSE VAGES & BENEFITS 10-540-5301 Gross Wages 10-540-5302 Overtime/Severance 10-540-5303 Temporary Personnel 10-540-5304 Salary Adjustment (Bonus) 10-540-5306 FICA/Med/FUTA Payroll Tax Exp 10-540-5310 TMRS (City Responsibility) 10-540-5311 Payroll Process Exp-Paychex 10-540-5312 IWC-Unemployment 10-540-5313 Fringe Benefits TOTAL WAGES & BENEFITS NSURANCE 10-540-5353 Employee Insurance 10-540-5354 General Liability 10-540-5355 Bonds for City Staff 10-540-5356 Workman's Compensation 10-540-5357 Drainage Study TOTAL INSURANCE TOTAL GENERAL GOVERNMENT PERIOD ACTUAL 0.00 0.00 0.00 10,000.00 2,200.00 4,000.00 5,000.00 0.00 3,000.00 5,000.00 10,000.00 39,200.00 2,000.00 10,000.00 125,000.00 15,000.00 17,000.00 0.00 3,500.00 172,500.00 525,000.00 20,000.00 5,000.00 0.00 35,000.00 40,000.00 3,000.00 0.00 0.00 628,000.00 110,000.00 11,000.00 0.00 2,500.00 0.00 123,500.00 963,200.00 637.70 637.70 0.00 930.04 386.26 0.00 0.00 0.00 158.51 0.00 435.04 1,909.85 500.00 874.34 10,385.80 507.69 1,420.56 0.00 0.00 13,688.39 3,677.89 20,123.54 0.00 3,405.40 0.00 218.78 0.00 0.00 1,934.21 0.00 0.00 0.00 0.00 1,934.21 794.13 0.00 794.13 0.00 0.00 0.00 930.04 9.30 1,211.91 55.09 90.00 2.25 0.00 0.00 137.40 0.00 ( 1,746.93 58.23 5,073.59 101.47 ( 2,912.04 29.12 12,101.91 30.87 500.00 25.00 2,207.99 22.08 42,044.08 33.64 2,433.79 16.23 5,079.42 29.88 150.00 0.00 ( 126.60 3.62 52,541.88 30.46 119,958.12 794.13) 794.13) 0.00 9,069.96 988.09 3,910.00 5,000.00 137.40) 1,253.07 73.59) 7,087.96 27,098.09 1,500.00 7,792.01 82,955.92 12,566.21 11,920.58 150.00) 3,373.40 41,092.04 206,190.97 39.27 318,809.03 3,677.89 18.39 27,309.72 546.19 ( 22,309.72) 0.00 0.00 3,405.40 9.73 17,954.20 44.89 1,118.55 37.29 0.00 0.00 0.00 0.00 14,579.83 13.25 500.00 4.55 0.00 0.00 2,381.00 95.24 0.00 0.00 17,460.83 14.14 106,039.17 16,322.11 0.00 31,594.60 22,045.80 1,881.45 0.00 0.00 95,420.17 10,500.00 0.00 119.00 0.00 68,517.65 259,656.73 41.35 368,343.27 86,687.80 342,555.48 35.56 620,644.52 5-20-2021 03:05 PM 10 -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 8 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF DEPARIMENTAL EXPENDITURES MUNICIPAL COURT CONTRACT SERVICES 10-550-5108 Information Technology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-550-5204 Dues & Subscriptions 10-550-5207 Misc Supplies 10-550-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE DFFICE EXPENSE 10-550-5210 Postage 10-550-5211 Meeting Supplies 10-550-5213 Office Supplies 10-550-5214 Telecommunications 10-550-5215 Travel & Training TOTAL OFFIÇE EXPENSE NAGES & BENEFITS 10-550-5301 Gross Wages 10-550-5311 Payroll Processing 10-550-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-550-5353 Employee Insurance TOTAL INSURANCE COURT OPERATIONS 10-550-5402 MC Facilities 10-550-5403 Credit Card Charges 10-550-5404 Judge/Prosecutor/Interpretor 10-550-5405 Jury Pay 10-550-5406 State Comptroller/owNI/Linebar 10-550-5407 SETCIC 10-550-5408 uple/asclaneous 10-550-5409 Collection Agency 10-550-5410 OmniBase Services of Texas 10-550-5412 10-550-5417 Time Payment Reimbursement Fee TOTAL COURT OPERATIONS TOTAL MUNICIPAL COURT PERIOD ACTUAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,000.00 22,000.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 101.42 0.00 0.00 0.00 101.42 0.00 0.00 0.00 0.00 1,147.60 1,147.60 0.00 1,630.81 4,200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,830.81 7,079.83 0.00 0.00 0.00 0.00 0.00 0.00 99.83 0.00 ( 0.00 0.00 99.83 0.00 0.00 0.00 101.42 0.00 ( 0.00 0.00 0.00 0.00 175.00 0.00 ( 276.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,430.78 0.00 - 8,430.78) 8,430.78 0.00 0.00 0.00 4,211.64 60.17 6,300.00 28.64 0.00 0.00 60.95 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 109.11 10.91 0.00 0.00 0.00 0.00 10,681.70 35.61 19,488.73 64.96 0.00 0.00 0.00 99.83) 0.00 99.83) 0.00 101.42) 0.00 0.00 175.00) 276.42) 0.00 0.00 0.00 0.00 8,430.78) 0.00 2,788.36 15,700.00 0.00 60.95) 0.00 0.00 0.00 890.89 0.00 0.00 19,318.30 10,511.27 5-20-2021 03:05 PM 10- -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 9 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF DEPARIMENTAL EXPENDITURES PUBLIC WORKS MAINTENANCE CONTRACT SERVICES 10-560-5108 Information Technology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-560-5207 Misc Supplies 10-560-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE DFFICE EXPENSE 10-560-5213 Office Supplies 10-560-5214 Telecommunications 10-560-5215 Travel & Training TOTAL OFFICE EXPENSE NAGES & BENEFITS 10-560-5301 Gross Wages 10-560-5311 Payroll Processing 10-560-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-560-5353 Employee Insurance TOTAL INSURANCE PUBLIC WORKS OPERATIONS 10-560-5500 Public Works Maintenance 10-560-5501 TCEQ & Harris CO Permits 10-560-5504 Landscaping Maintenance 10-560-5505 Gator Fuel & Maintenance 10-560-5506 Right of Way Mowing 10-560-5507 Road & Sign Repair 10-560-5508 ROW Water/Planting 10-560-5509 Tree Care/Removal 10-560-5510 Road/Drainage Maintenance 10-560-5515 Landscape Improvements 10-560-5516 Ford F150 Maintenance & Fuel 10-560-5517 Sidewalk Improvements TOTAL PUBLIC WORKS OPERATIONS TOTAL PUBLIC WORKS MAINTENANCE PERIOD ACTUAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000.00 40,000.00 2,000.00 90,000.00 30,000.00 2,000.00 15,000.00 50,000.00 100,000.00 2,500.00 50,000.00 383,500.00 383,500.00 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 1,773.78 1,773.78 0.00 0.00 3,170.50 35.65 0.00 0.00 129.07 0.00 0.00 0.00 105.86 0.00 0.00 0.00 0.00 0.00 967.32 0.00 ( 0.00 0.00 967.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,292.52 0.00 14,292.52 0.00 0.00 0.00 0.00 0.00 8,334.43 20.84 284.82 14.24 14,996.23 16.66 46,743.28 155.81 ( 16,743.28) 269.01 13.45 2,875.00 19.17 0.00 0.00 63,053.18 63.05 466.94 18.68 0.00 0.00 0.00 0.00 967.32) 0.00 967.32) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,292.52) 14,292.52) 0.00 2,000.00 31,665.57 1,715.18 75,003.77 1,730.99 12,125.00 50,000.00 36,946.82 2,033.06 50,000.00 3,441.08 137,022.89 35.73 246,477.11 5,214.86 152,282.73 39.71 231,217.27 5-20-2021 03:05 PM 10 -GENERAL FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 PAGE: 10 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE ÇURRENT BUDGET CURRENT YEAR TO DATE OF DEPARIMENTAL EXPENDITURES GOF CAPITAL OUTLAYS OTHER EXPENSES PERIOD ACTUAL 10-570-5601 Capital Improvements 10-570-5602 Drainage Ditch Maintenance 10-570-5606 Road/Drainage Projects 10-570-5607 2014 Paving Project 10-570-5608 MDE Drainage 10-570-5609 Windermere Drainage 10-570-5610 Fire Station Remodel 10-570-5616 S. Piney Pt/Blalock Rd 10-570-5640 Surrey Oaks 10-570-5660 Smithdale Estates Bypass 10-570-5665 Woods Edge Erosion Project 10-570-5700 2015 Maintenance Project 10-570-5701 2019 Maintenance Projects 10-570-5702 2020 Paving Improvements 10-570-5705 Tynewood Ditch Washout Project 10-570-5800 Lanecrest Improvements Project 10-570-5805 Beinhorn Paving Project 10-570-5806 Drainage and Sidewalks 10-570-5808 Wilding Lane TOTAL OTHER EXPENSES TOTAL GOF CAPITAL OUTLAYS TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 337,304.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24,991.89 0.00 ( 24,991.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,509.30 0.00 ( 6,509.30) 0.00 0.00 0.00 0.00 0.00 0.00 2,429.01 0.00 ( 2,429.01) 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 0.00 100,237.47 0.00 ( 100,237.47) 670.00 220,749.05 65.45 116,554.95 1,583,592.00 164,021.74 374,024.81 23.62 1,209,567.19 1,920,896.00 164,691.74 728,941.53 37.95 1,191,954.47 1,920,896.00 164,691.74 728,941.53 37.95 1,191,954.47 8,046,453.00 661,892.66 3,141,913.62 39.05 4,904,539.38 REVENUES OVER/ (UNDER) EXPENDITURES 1 1,177,543.00) 323,805.49) 2,872,866.70 4,050,409.70) 5-20-2021 03:05 PM 20 -DEBT SERVICE ACCT NO# ACCOUNT NAME ASSETS 20-1100 Claim on Cash 20-1105 Cash - Amegy Bank 20-1108 Cash with Agent 20-1109 Texpool-DS 20-1110 Texas Class-DS 20-1200 Property Tax Receivable-PY 20-1201 Property Tax Receivable-cy 20-1300 Due to/From General Fund 20-1301 Accrued Interest Receivable TOTAL ASSETS IABILITIES 20-2001 Accounts Payable 20-2002 Other Accrued Liabilities 20-2130 Deferred Revenue-Property Tax 20-2200 Deferred Property Tax Rec 20-2300 Other Accrued Liabilities 20-2701 Unearned Revenue-Property Tax TOTAL LIABILITIES PUND EQUITY 20-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL REVENUES TOTAL EXPENSES CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANÇE 1,586,039.53) 0.00 122,855.85 537,832.63 1,973,942.44 46,177.51 813,686.24 348,914.48) 0.00 1,559,540.66 1,419,475.00) 1,419,475.00 48,571.51 0.00 0.00 1,340,436.26 1,389,007.77 170,532.89 170,532.89 0.00 0.00 0.00 PAGE: 1 M-T-D ACTIVITY Y-T-D ACTIVITY CURRENT BALANCE 0.00 ( 1,043,480.31) ( 2,629,519.84) 0.00 0.00 43,458.43 136.25 0.00 0.00 0.00 0.00 43,594.68 0.00 0.00 0.00 122,855.85 914,577.69 1,452/410.32 698.26 1,974,640.70 0.00 46,177.51 0.00 813,686.24 0.00 ( 348,914.48) 0.00 0.00 128,204.36) 1,431,336.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,594.68 0.00 ( 1,419,475.00) 0.00 1,419,475.00 0.00 48,571.51 0.00 0.00 0.00 0.00 0.00 1,340,436.26 0.00 1,389,007.77 0.00 0.00 43,594.68 1,317,445.64 1,317,445.64 0.00 1,445,650.00 1,445,650.00 128,204.36) 43,594.68 ( 128,204.36) 1,431,336.30 170,532.89 170,532.89 128,204.36) INCREASE/DECEASE) IN FUND BAL. TOTAL LIABILITIES, EQUITY & FUND BAL. 1,559,540.66 5-20-2021 03:05 PM 20 -DEBT SERVICE FINANCIAL SUMMARY CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 1 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL REVENUE SUMMARY TAXES INVESTMENT INCOME TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARIVENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL NON-DEPARIMENTAL FOTAL EXPENDITURES 1,333,692.00 0.00 1,333,692.00 43,442.45 1,316,614.59 98.72 43,594.68 1,317,445.64 98.78 17,077.41 831.05) 16,246.36 152.23 831.05 0.00 2,250.00 1,504,525.00 0.00 1,506,775.00 0.00 173,083.00) 0.00 0.00 0.00 750.00 33.33 0.00 0.00 0.00 0.00 1,500.00 59,625.00 0.00 61,125.00 0.00 44,878.64) 0.00 1,444,900.00 96.04 0.00 1,445,650.00 95.94 REVENUES OVER/(UNDER) EXPENDITURES 43,594.68 ( 128,204.36) 5-20-2021 03:05 PM 20 -DEBT SERVICE REVENUES TAXES 20-4101 Property Tax Revenue TOTAL TAXES INVESTMENT INCOME 20-4400 Bank Interest 20-4410 Bond Premium TOTAL INVESTMENT INCOME TOTAL REVENUES CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 2 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL 1,333,692.00 1,333,692.00 0.00 0.00 0.00 1,333,692.00 43,442.45 1,316,614.59 98.72 43,442.45 1,316,614.59 98.72 17,077.41 17,077.41 831.05) 0.00 831.05) 16,246.36 152.23 0.00 152.23 831.05 0.00 ( 0.00 0.00 831.05 0.00 43,594.68 1,317,445.64 98.78 5-20-2021 03:05 PM 20-DEBT SERVICE CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 PAGE: 3 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT BUDGET CURRENT YEAR TO DATE 8OF DEPARTMENTAL EXPENDITURES NON-DEPARIMENTAL ADMIN EXPENSE 20-500-5204 Paying Agent Fees TOTAL ADMIN EXPENSE OTHER EXPENSES PERIOD ACTUAL 2,250.00 2,250.00 139,525.00 1,365,000.00 0.00 1,504,525.00 0.00 0.00 1,506,775.00 1,506,775.00 173,083.00) 0.00 0.00 0.00 0.00 0.00 0.00 750.00 33.33 750.00 33.33 79,900.00 57.27 0.00 1,365,000.00 100.00 0.00 0.00 0.00 1,444,900.00 96.04 0.00 0.00 0.00 0.00 1,500.00 1,500.00 59,625.00 0.00 0.00 59,625.00 0.00 0.00 61,125.00 61,125.00 44,878.64) 20-500-5820 Interest Expense-Bonds 20-500-5821 Bond Principal Payments 20-500-5822 Amortization of Bonds TOTAL OTHER EXPENSES TRANSFERS 20-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES 0.00 1,445,650.00 95.94 0.00 1,445,650.00 95.94 43,594.68 ( 128,204.36) REVENUES OVER/(UNDER) EXPENDITURES 5-20-2021 03:05 PM 30 -SPECIAL REVENUE FUND ACCT NO# ACCOUNT NAME ASSETS 30-1100 Claim on Cash 30-1102 Donation 30-1103 MC Security 30-1104 MC Technology 30-1106 Child Safety 30-1200 Due To/From General Fund 30-1301 Accrued Interest Receivable TOTAL ASSETS IABILITIES 30-2001 Accounts Payable 30-2100 Grants Payable 30-2200 Due To General Fund TOTAL LIABILITIES FUND EQUITY 30-3000 Fund Balance 30-3001 Fund Balance-Child Safety 30-3002 Fund Balance-Mc Security 30-3003 Fund Balance-Mc Technology 30-3010 Unrestricted Retained Earnings 30-3300 Fund Balance-Mc Security 30-3400 Fund Balance- MC Technology 30-3904 Earnings-Mc Technology TOTAL BEGINNING EQUITY TOTAL REVENUES TOTAL EXPENSES CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANCE 64,354.79 0.02 0.36 0.05 27,665.05 0.00 0.00 92,020.27 PAGE: 1 M-T-D ACTIVITY Y-T-D ACTIVITY 21,786.66 0.00 0.00 0.00 1,230.14 0.00 0.00 23,016.80 CURRENT BALANCE 172.00 0.00 0.00 0.00 408.32 0.00 0.00 580.32 0.00 0.00 0.00 0.00 0.00 ( 3,695.40) 0.00 0.00 0.00 ( 0.00 0.00 0.00 0.00 0.00 580.32 0.00 580.32 580.32 86,141.45 0.02 0.36 0.05 28,895.19 0.00 0.00 115,037.07 0.00 0.00 0.00 0.00 3,695.40 42,532.64 24,123.20 21,669.03 0.00 0.00 0.00 0.00 92,020.27 0.00 0.00 0.00 92,020.27 0.00 0.00 0.00 0.00 3,644.97 206.23 155.80) 0.00 0.00 0.00 0.00 0.00 1,636.65 21,380.15) 23,016.80 23,016.80 0.00 0.00 0.00 0.00 0.00 46,177.61 24,329.43 21,513.23 0.00 0.00 0.00 0.00 92,020.27 1,636.65 21,380.15) 23,016.80 115,037.07 INCREASE/DECREASE) IN FUND BAL. TOTAL LIABILITIES, EQUITY & FUND BAL. 5-20-2021 03:05 PM 30 -SPECIAL REVENUE FUND FINANCIAL SUMMARY CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 1 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE $OF PERIOD ACTUAL REVENUE SUMMARY COURT INVESTMENT INCOME DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARTMENTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL QUALIFIED EXPENSES COURT TOTAL QUALIFIED EXPENSES ADMINISTRATION ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL ADMINISTRATION TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 580.20 0.12 0.00 580.32 1,636.18 0.00 ( 1,636.18) 0.47 0.00 0.00 0.00 1,636.65 0.00 ( 1,636.65) 0.47) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,380.15 21,380.15 0.00 0.00 0.00 0.00 0.00 23,016.80) 0.00 ( 21,380.15) 0.00 0.00 ( 21,380.15) 0.00 0.00 0.00 0.00 0.00 0.00 580.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,016.80 REVENUES OVER/ (ONDER) EXPENDITURES 5-20-2021 03:05 PM 30 -SPECIAL REVENUE FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 2 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE $OF REVENUES ÇOURT PERIOD ACTUAL 30-4305 MC Security Revenue 30-4310 MC Technology Revenue 30-4315 Child Safety Revenues TOTAL COURT INVESTMENT INCOME 30-4405 MC security-interest 30-4410 MÇ Technology-Interest 30-4415 Child Sarety-interest 30-4420 Donations-interest TOTAL INVESTMENT INCOME DONATIONS & IN LIEU 30-4720 Donations 30-4800 Other Income TOTAL DONATIONS & IN LIEU TOTAL REVENUES 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 63.00 84.00 433.20 580.20 0.00 0.00 0.12 0.00 0.12 0.00 0.00 0.00 580.32 163.50 0.00 ( 218.01 0.00 1,254.67 0.00 1,636.18 0.00 0.00 0.00 0.00 0.00 0.47 0.00 ( 0.00 0.00 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 163.50) 218.01) 1,254.67) 1,636.18) 0.00 0.00 0.47) 0.00 0.47) 0.00 0.00 0.00 1,636.65 0.00 ( 1,636.65) 5-20-2021 03:05 PM 30 -SPECIAL REVENUE FUND DEPARIMENTAL EXPENDITURES NON-DEPARTMENTAL MISCELLANEOUS 30-500-5029 Gen Govt Qualified Expenses TOTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL QUALIFIED EXPENSES ÇOURT CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 3 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL 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 30-510-5121 Child Safety 30-510-5122 MC Security 30-510-5123 MC Technology 30-510-5129 Donation TOTAL COURT TOTAL QUALIFIED EXPENSES ADMINISTRATION ADMIN EXPENSE 30-520-5203 Bank Fees TOTAL ADMIN EXPENSE OTHER EXPENSES 30-520-5702 Other Expenses TOTAL OTHER EXPENSES TRANSFERS 30-520-5902 Transfers Out TOTAL TRANSFERS TOTAL ADMINISTRATION TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 18,950.00) 0.00 0.00 ( 2,595.00) 0.00 18,950.00 164.85) 2,595.00 0.00 21,380.15 21,380.15 0.00 0..00 0.00 164.85 0.00 ( 0.00 0.00 21,380.15) 0.00 0.00 ( 21,380.15) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,380.15 23,016.80) 0.00 ( 21,380.15) 0.00 REVENUES OVER/(UNDER) EXPENDITURES 580.32 23,016.80 5-20-2021 03:05 PM 40 -CAPITAL PROJECTS FUND AÇCT NO# ACCOUNT NAME ASSETS 40-1100 Claim on Cash 40-1101 Texpool 40-1105 Cash - Amegy Checking 40-1120 Texas Class 40-1200 Accounts Receivable 40-1220 A/R - General Fund 40-1250 Due To Metro 40-1300 Accrued Interest Receivable TOTAL ASSETS IABILITIES 40-2001 Accounts Payable 40-2002 Other Accrued Liabilities 40-2200 Deferred Revenue 40-2300 Construction Retainage Payable 40-2400 Accrued Liabilities TOTAL LIABILITIES FUND EQUITY 40-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL REVENUES TOTAL EXPENSES CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANCE PAGE: 1 M-T-D ACTIVITY Y-T-D ACTIVITY CURRENT BALANCE 1,350.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,350.00 1,350.00 0.00 0.00 0.00 0.00 1,350.00 0.00 0.00 0.00 0.00 0.00 1,350.00 0.00 ( 8,992.50) ( 7,642.50) 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 8,992.50) ( 7,642.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 1,350.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,642.50 7,642.50) 0.00 0.00 0.00 0.00 1,350.00) 0.00 0.00 0.00 7,642.50 7,642.50) NCMEASE/DECREASE) IN FUND BAL. TOTAL LIABILITIES, EQUITY & FUND BAL. 0.00 ( 8,992.50) ( 7,642.50) 5-20-2021 03:05 PM 40 -CAPITAL PROJECTS FUND FINANCIAL SUMMARY ÇITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 1 33.33% OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF PERIOD ACTUAL REVENUE SUMMARY INVESTMENT INCOME DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARIMENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES REVENUES OVER/ (UNDER) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,642.50 0.00 ( 7,642.50) 0.00 0.00 7,642.50 0.00 0.00 0.00 0.00 0.00 7,642.50) 0.00 7,642.50 0.00 ( 7,642.50) 5-20-2021 03:05 PM 40_-CAPITAL PROJECTS FUND CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 2 33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE OF REVENUES PERIOD ACTUAL INVESTMENT INÇOME 40-4400 Interest Income TOTAL INVESTMENT INÇOME DONATIONS & IN LIEU 40-4800 Other Income 40-4910 Debt Proceeds 40-4911 Bond Premium 40-4912 Issuance Cost TOTAL DONATIONS & IN LIEU TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5-20-2021 03:05 PM 40-CAPITAL PROJECTS FUND DEPARTMENTAL EXPENDITURES NON-DEPARIMENTAL ADMIN EXPENSE 40-500-5203 Bank Fees TOTAL ADMIN EXPENSE OTHER EXPENSES 40-500-5601 Capital Outlay 40-500-5616 S. Piney Pt/Blalock Rd 40-500-5617 Smithdale/Claymore 40-500-5640 Batch 1 Projects 40-500-5641 Batch 1 - Preliminary 40-500-5655 Blalock/S. Piney Point 40-500-5660 Smithdale Estates Bypass 40-500-5670 N. Piney Point Road Project 40-500-5675 Lanecrest Drainage Improvement 40-500-5702 Miscellaneous Expense TOTAL OTHER EXPENSES TRANSFERS 40-500-5901 Transfers In 40-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2021 CURRENT BUDGET PAGE: 3 33.33% OF FISÇAL YEAR BUDGET BUDGET BALANCE CURRENT YEAR TO DATE $OF PERIOD ACTUAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0..00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,642.50 0.00 7,642.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,642.50) 7,642.50) 0.00 0.00 0.00 7,642.50 0.00 ( 7,642.50) 7,642.50 0.00 ( 7,642.50) REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 7,642.50) 7,642.50 5-20-2021 03:05 PM 39 -POOLED CASH FUND ACCT NO# ACCOUNT NAME ASSETS 99-1101 Cash 99-1510 DUE FROM GENERAL FUND 99-1520 DUE FROM DEBT SERVICE 99-1530 DUE FROM SPEÇIAL REVENUE 99-1540 DUE FROM CAPITAL PROJECTS 99-1550 DUE FROM METRO FUND 99-1599 Due From Other Funds TOTAL ASSETS IABILITIES 99-2000 Accounts Payable 99-2190 Due to Other Funds TOTAL LIABILITIES FUND EQUITY 99-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL REVENUES TOTAL EXPENSES INCREASE/DECREASE) IN FUND BAL. (WILL CLOSE TO FUND BAL.) CITY OF PINEY POINT VILLAGE YEAR TO DATE BALANCE SHEET (UNAUDITED) AS OF: APRIL 30TH, 2021 BEGINNING BALANCE 1,070,090.86 0.00 0.00 0.00 0.00 0.00 108,477.09 1,178,567.95 202,974.19) 1,381,542.14 1,178,567.95 0.00 0.00 0.00 0.00 0.00 PAGE: 1 M-T-D ACTIVITY Y-T-D ACTIVITY CURRENT BALANCE 692,640.44 ( 62,125.63) 1,007,965.23 0.00 0.00 0.00 0.00 0.00 213,706.33 906,346.77 213,706.33 692,640.44 906,346.77 0.00 0.00 0.00 0.00 0.00 906,346.77 0.00 0.00 0.00 0.00 0.00 542,059.25 479,933.62 1,658,501.57 0.00 0.00 0.00 0.00 0.00 650,536.34 591,981.97 112,048.35) 1,269,493.79 479,933.62 1,658,501.57 0.00 0.00 0.00 0.00 0.00 0.00 479,933.62 1,658,501.57 389,007.78 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL LIABILITIES, EQUITY & FUND BAL. 1,178,567.95 City of Piney Point' Village Monthly Tax Office Report April 30, 2021 Prepared by: Tiffany D. Morawiec, Tax Assessor/Collector A. Current Taxable Value $ 2,744,107,425 B. Summary Status of Tax Levy and Current Receivable Balance: Current 2020 Tax' Year Delinquent 2019 & Prior Tax Years $ 259,611.44 27,372.93 286,984.37 67,875.39 $ 219,108.98 Total 6,254,063.32 259,611.44 774,625.23 7,288,299.99 6,829,417.85 $ 458,882.14 Original Levy 0.25514 $ 6,254,063.32 Carryover Balance Adjustments Adjusted Levy Less Collections Y-T-D Receivable Balance $ 747,252.30 7,001,315.62 6,761,542.46 239,773.16 C. COLLECTION RECAP: Current 2020 Tax Year $ 34,098.61 2,965.47 37,064.08 Current 2020 Tax Year 6,761,542.46 18,629.49 14.04 96.84% Delinquent 2019 & Prior Tax Years $ (1,714.07) 125.23 117.80 (1,471.04) Delinquent 2019 & Prior Tax Years $ 67,875.39 40,666.21 1,476.08 0.46 110,018.14 Current Month: Base Tax Penalty & Interest Attorney Fees Other Fees Total Collections Total $ 32,384.54 3,090.70 117.80 35,593.04 $ Year-To-Date: Base Tax: Penalty & Interest Attorney Fees Other Fees Total Collections Percent of Adjusted Levy Total f 6,829,417.85 59,295.70 1,476.08 14.50 $ 6,890,204.13 98.41% $ 6,780,185.99 MONTHLY TAX OFFICE REPORT Tax A/R Summary by Year April 30, 2021 ADJUSTMENTS $ 9,830.28 9,626.27 7,916.38 BEGINNING BALANCE AS OF 12/31/2020 $ RECEIVABLE BALANCE ASOF4/30/21 $ 61,712.99 39,296.42 21,890.74 12,975.43 13,491.12 14,425.72 10,521.07 8,735.20 6,272.76 6,099.55 6,096.26 5,850.45 5,814.74 5,608.73 75.13 63.95 44.68 44.68 44.68 44.68 219,108.98 YEAR 2019 18 17 16 15 14 13 12 11 10 09 08 07 06 05 04 03 02 01 00 1999 COLLECTIONS $ 10,407.26 3,157.30 5,024.03 4,849.26 4,403.55 3,998.36 3,630.00 3,016.59 3,045.66 3,045.66 3,045.66 2,917.26 2,647.94 2,543.86 2,612.55 2,446.23 2,446.23 2,431.56 2,206.43 67,875.39 62,289.97 32,827.45 18,998.39 17,824.69 17,894.67 18,424.08 14,151.07 11,751.79 9,318.42 9,145.21 9,141.92 8,767.71 8,462.68 8,152.59 2,687.68 2,510.18 2,490.91 2,476.24 2,251.11 44.68 259,611.44 27,372.93 Council Agenda Item Cover Memo 5/24/2021 Date of Meeting To: Mayor and City Council Agenda Item: Discuss and take possible action on a revision to pricing for pavement subgrade stabilization for the Wilding Lane Drainage and Paving Improvements Project. SUMMARY/BACKGROUND (WHY): The purpose of this item is to compare the use of TRU-BLN material for stabilization of the pavement subgrade with lime and fly ash on the Wilding Lane Drainage and Paving Improvements Project. STAFF RECOMMENDATION: ESTIMATED COST: See attached FUNDING SOURCE: N/A CURRENT BUDGETED ITEM: YES_NO_ EMERGENCY REQUEST: YES NO X PREPARED BY:. Joe Moore ATTACHMENTS: Yes Council Agenda Item Cover Memo 5/24/2021 Date of Meeting To: Agenda Item: Mayor and City Council Discuss and take possible action on thel Engineer's Report SUMMARY/BACKGROUND (WHY): The City has requested that updates to current projects be summarized in an Engineer's Report. The Engineer's Report for this month includes updates to the Beinhorn Road Project, the Wilding Lane Project, other various maintenance projects, and future projects. STAFF RECOMMENDATION: ESTIMATEDCOST: N/A FUNDING SOURCE: CURRENT BUDGETED ITEM: YES_ NO. - EMERGENCY REQUEST: YES NO X PREPARED BY: Joe Moore ATTACHMENTS: Yes 5R Engineer's Status Report City of Piney Point Village HDR Engineering, Inc. City Council Meeting Date: May 24, 2021 CURRENT PROJECTS 1. Beinhorn Drainage & Sidewalk Improvements Project The illuminated crosswalk supplier company has had several mix-ups in procuring the specified crosswalk signage. The company shipped the sign to the local installer, but the sign did not have the second side of EdgeLight flashing sign nor did it have the rectangular light flashers. T-Con offered to have the sign installed without these appurtenances. T-Con has been working with the supplier to have this issue resolved. The latest update was that the installer estimated two weeks for the missing parts to arrive and the sign would be installed shortly after. The City is still withholding $71,000 in retainage on the project. 2. Wilding Lane Drainage & Paving Improvements Project The Contractor has mobilized and staged equipment and begun installation of the storm sewer trunk main for Phase 2 of construction. To date, pipe has been installed to After the storm sewer installation is complete, the contractor will prepare and stabilize the subgrade and install the asphalt black base to complete Phase 2. That process will take an additional 1-2 weeks. It is estimated that Phase 2 will be open to traffic starting mid-June. Al Notice to Proceed has been issued to T-Construction and they anticipate mobilizing on site the last week of May. They are working to provide a construction schedule. HDR has notified the residents at 15& 16 Farnham Park oft the current status and has drafted right-of- entry forms and provided the forms to T-Con. T-Con will be responsible for obtaining approximately 11211 Wilding. 3. Farnham Park Washout signatures for the forms from the residents. 4. North Country Squire John Brennan previously reached out to Councilman Dodds to resolve a constant bird bath issue at a property he is developing at 11115 North Country Squire. This birdbath has been presented to Council over previous years. Mr. Brennan is interested in partnering with the City to fix the birdbath, but either pavement replacement or extension of the storm sewer. Existing paving/drainage issues along the street near 11115 N. Country Squire include extremely flat pavement grades, storm sewer was not installed the full length of the street, and severe cracking along the concrete pavement. Options to improve the drainage in the street and help alleviate the bird bath include the extension of the storm sewer from the existing inlet on the south side of the road west through 11115N. Country Squire and install an additional Type C Inlet at the property line of 11115 and 11125, and replacing multiple concrete paving panels to adjust gutter line slopes removing high and low points. Opinions of Probable Construction Costs for the various options are presented for discussion. HR 5. City of Houston Water Line (N. Piney Point Road at Greenbay) The City of Houston reported on March 24th that the City is currently working on a design plan for the water line repair including traffic control. They are also waiting on a new contract for their large diameter on-call Contractor but anticipated having this work The COH most recently reported that they are still waiting on the contract to be approved and completed in the next month or two. they provided no schedule for their return to the jobsite. Raintree/Green Oaks Mr. Anil Sheth, the resident at 11550 Raintree Circle, reported an issue of standing water between his backyard fence and the backyard of 11539 Green Oaks. HDR inspected the backyard at 11539 Green Oaks and it appears there could have been some standing water in the backyard. The ditch at 11535 has rock placed along the ditch line that appears to have a few potential high points. HDR has discussed the issue with the homeowner at 11535 who said that they would monitor the ditch flow and standing water in the upcoming rains and report back to HDR with photos. 7. Shadow Way The resident at 11418 Shadow Way Lane reported that there are several small sinkholes forming in her front yard around the City's existing 18-inch RCP storm sewer pipe in the right-of-way. HDR inspected the storm sewer pipe at this address and found the pipe to be extremely shallow with several large tree roots growing directly adjacent to the pipe that could be a possible cause of cracks or joint separation leading to erosion of the soil around the pipe. In order to identify specific deficiencies, the City could have the pipe cleaned and televised. FUTURE PROJECTS 8. Texas General Land Office (GLO)-Community Development Block Grant Mitigation No information has been received from the TGLO. Itisa a rumor that information on these Action Plan (CDBG-MIT) applications may be released in June. 9. Memorial Drive Elementary Rebuild Construction Services The reported re-build schedule as reported by Travis Stanford, Director of Planning & Design - Begin. Jan. 2022-1 1 year duration Construction - Begin Jan. 2023 - 18 month duration Students to bei in south transition campus until August 2024 Project Advisory Board - Comprised ofr representatives from the Village- October or November 2021 E2 10. Future Projects: At Council's request, HDR has identified multiple projects for the City to consider performing. The Master Drainage Study identified several drainage projects. Multiple cul- de-sac streets stemming off of the larger drainage projects the City has completed are good candidates for future drainage improvements projects as further outlined in the Master Drainage Study Update. An additional drainage project is the replacement of the 96-inch CMP along S. Piney Point Road. Councilman Kollenberg requested that Council hold a meeting to discuss the results oft the 2018 Update to the Street Assessment and the Update to the Master Drainage Study. Drainage improvements on Tokeneke Trail have previously been discuss and survey has been obtained. The background and current status oft this project is as follows: Tokeneke' Trail A Lanecrest resident Mr. Kelly Coughlan has approached HDR and Dale about the possibility of installing storm sewer in the existing ditch behind 1 Tokeneke/541 Lanecrest/555 Lanecrest. The ditch drains runoff from approximately 2/3rd of Tokeneke along the north line of 1 Tokeneke and then turns south along the east property line of 1 Tokeneke. The ditch outfalls into a Type E Inlet and 30-inch storm sewer installed during the Claymore & Smithdale Project. The existing 30-inch pipe is approximately 5.5-feet deep The ditch was regraded by hand digging during the Claymore & Smithdale project to protect trees. HDR contacted the residents at both 1 & 2 Tokeneke to discuss the potential installation of a storm sewer in the drainage easement along their side/backyards and its potential impacts to trees. Both residents were interested in a storm sewer improvements project and said that they would like tol have continuing conversations about tree impacts. HDR presented the existing site conditions drawings at the February Engineering Meeting and discussed specific deficiencies in the existing drainage system along the street and option for possible improvements. Council did not direct HDR to proceed with the design of any proposed drainage improvements for Tokeneke at that time. The initial Opinion of Probable Construction Cost for discussion is approximately $86,225, however this could be refined and had adequate depth to be extended. with additional engineering, tree evaluation, survey, etc. 5R 11. Current Anticipated Piney Point Project Schedules: The following is a summary of anticipated project schedules for projects in various phases throughout the City. Please be aware that the schedules are approximate and subject to the weather, utility company reviews, City and County reviews, and other unforeseen circumstances that may develop as each project progresses. HDR will submit an updated schedule with each engineer'sr report. Beinhorn Drainage & Sidewalk Improvements Project Anticipated Schedule- Construction Notice tol Proceed- - March 9, 2020 Construction Completion Date - November 4, 2020 Illuminated Crosswalk installation complete - May 31,2021 Wilding Lane Drainage & Paving Improvements Project o Anticipated Schedule Start of Construction: March 8, 2021 Phase 1-3 3/13/2021 -5 5/1/2021 Phase 2-5 5/2/2021 - 6/15/2021 Phase 3 - 6/16/2021 -7/30/2021 Phase 4-7 7/31/2021 9 9/8/2021 Phase 5-9 9/9/2021 - 10/18/2021 Phase 6- 10/19/2021 - 12/3/2021 Construction Completion Date - December 3, 2021 MINUTES THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, APRIL 26, 2021 THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE MET IN A REGULAR COUNCIL MEETING ON MONDAY, APRIL 26, 2021 AT 6:30 P.M. IN PERSON AT PINEY POINT CITY HALL AND VIA ZOOM TO DISCUSS THE AGENDA ITEMS LISTED BELOW. Zoom Meeting ID: 8848416839 COUNCIL MEMBERS PRESENT: Mayor Mark Kobelan, Joel Bender, Dale Dodds, CITY STAFF: Paul Davis, Interim City Administrator; Karen Farris, City Secretary; Annette Arriaga, Director of Planning & Development; David Olson, City Attorney; Joe Michael Herminghaus, Henry Kollenberg, Brian Thompson Moore, City Engineer DECLARATION OF QUORUM AND CALL TO ORDER Mayor Kobelan called the meeting to order at 6:31 p.m. PLEDGE OF ALLEGIANCE CITIZENS WISHING TO ADDRESS COUNCIL - Atthis time, any person with city-related business may speak to the Council. In compliance with the Texas Open Meetings Act, if a member of the public comments or inquiries about a subject that is not specifically identified on the agenda, a member of Council or a Staff Member may only respond by giving a statement of specific factual information or by reciting existing policy. The City Council may not deliberate or vote on the matter. There were no citizens wishing to address Council. 1. Discuss and consider possible action on the MVPD monthly report. Chief Schultz provided the report for the month of March. InF Piney Point there were 1,696 calls; there were 1,378 house watches; there were 9 accidents; there were a total of6 65 citations issued which consisted of 18 persons cited into court, and 47 warning citations; and there were 3 emergency response events with a response time of 4 minutes 6 seconds. There were 85 police reports. MVPD is under budget. Personnel changes and updates Fund raiser hosted by area residents was a huge success. class for Statewide RAD Instructors at Chapelwood. Major and significant events: MVPD hosted a regional RAD Instructor certification ALPR The MVPD FY22 Budget was presented. The proposed 2022 Budget is $6,299,250. The cost per Village is $2,099,750 which is an increase of $63,268 per village over 2021. The MPVD continues to work on Capital Projects and have identified projects Commissioner Huguenard explained accounting issues and the detail of fund accounts for the FY22 Budget. Council Member Kollenberg commented on the costs tot the City regarding Bailiffs, Long Term Capital, and the Auto Replacement Fund. Commissioner Huguenard will discuss these issues at the next Commissioners Meeting. The MVPD FY22 Budget willl be on the next month Piney Point City Council that will need to be addressed over the next 4-5 years. Agenda for consideration and possible action. 2. Discuss and consider possible action on the VFD monthly report. Commissioner Nash was present via Zoom and presented the VFD monthly report. Commissioner Nash updated Council on the construction project, staff changes; and informed Council the fire department will begin working on an RFP for a replacement ambulance for next year. Commissioner Nash reported the performance response Discuss and consider possible action on amending the Village Fire Department The Fire Commission is recommending the City approve amending the 2021 construction budget without increasing the Cities' assessment but will be funded by other possible sources. Council Member Kollenberg explained the details of this request. Council Member Kollenberg made a motion to approve amending the VFD 2021 Construction Budget by an additional $200,000 with the proviso that it will not increase the Cities' assessment. Council Member Bender seconded the motion and times have remained the same. 2021 construction budget. 3. itp passed unanimously. Mayor Kobelan moved Agenda Item #15, and Agenda Item #16. 15. Discuss and consider possible action on a change order to the Wilding Lane Drainage and Paving Improvements Projects to provide protection to existing HDR worked with RAC, the contractor, to propose a high-density polyethylene mat that can be laid across driveways that will protect the existing driveways remaining in place from damage during construction. Council Member Thompson made a motion to approve the change order to the Wilding Lane Drainage and Paving Improvements Project to provide protection to existing driveways that will not be moved for Phase 2. Council 16. Discuss and consider possible action on a change order to the Wilding Lane Drainage and Paving Improvements Project to address sanitary sewer residential When installing the 54" storm sewer trunk main under the south side ofWilding Lane, two conflicts were found with the existing sewer service lines. Council Member Kollenberg made a motion to approve Change Order No. 3. Council Member Thompson seconded driveways in the project that will not be moved. Member Dodds seconded the motion and it passed unanimously. service conflicts. the motion and it passed unanimously. Residents of Wilding Lane were present to voice their concerns and issues with The residents stated that parking was occurring on both sides of the street when it was initially to be parking on one side oft the street only. Residents' concern is that emergency vehicles will not be able to gain access to people in case of an Residents are requesting that the street be supervised on regular intervals. There was discussion. It was suggested that there be signage to direct subcontractors to park in designated areas. The residents should call the City should they have a concern. The area will be monitored. Police will patrol the area more frequently. Groups Discuss and consider possible action on the 2020 Annual Financial Report. Louis Breedlove, the auditor from Brooks Watson gave a presentation of the City's 2020 Financial Report. Mr. Breedlove explained the audit process and explained the components of the audit. There was discussion regarding the journal entry process and the bank reconciliation process. Currently a third-party accounting firm does the journal entries and the bank reconciliation. The goal is for the City Secretary to learn the journal entry process. The City received an Unmodified Opinion, also referred to as a Clean Opinion which is the highest level of assurance that auditors can provide. Council Member Kollenberg made a motion to accept the 2020 Audit. Council Member Herminghaus seconded the motion and it passed unanimously. Discuss and consider possible action on a consulting agreement with Brooks The City requested Brooks Watson & CO. to provide support to the city secretarywith financial expertise to help enhance and fulfill duties in overseeing the operations of finance. Mr. Breedlove explained, as Auditors, they must maintainir independence but will assist and can provide templates and guides. This should be a short-term agreement and perhaps 5-6 hours per month. Council Member Kollenberg made a motion to adopt the agreement with Brooks Watson & Co. for financial consulting services. Council Member Herminghaus seconded the motion and it passed Discuss and consider possible action on CenterPoint tEnergy Annual Franchise Mayor Kobelan acknowledged acceptance. No other action was taken. Discuss and take possible action on the Accounts Payable Procedure. construction on Wilding Lane. emergency. There is trash left behind. concerned will talk to work out traffic issues. 4. 5. Watson & Co. for financial consulting services. unanimously. 6. Payment Calculation. 7. 8. This item was tabled to next month. Discuss and consider possible action on a proposed Personnel Policies and Procedures Manual. This item was tabled to a future meeting. This item was tabled to a future meeting. 9. Discuss and consider possible action on a proposed Purchasing Policy. 10. Discuss and consider possible action on City landscape maintenance invoices. There was discussion regarding the landscaping maintenance invoices, and the cost for maintaining and landscaping of the esplanades. Council Member Bender made a motion to approve payment of February, March, April, and May landscape maintenance invoices. The May landscape invoice will be the same amount as the April invoice. Council Member Kollenberg seconded the motion and it passed unanimously. Proposal. 11. Discuss and consider possible action on Bright Landscape Maintenance There was discussion. The City will obtain bids for Landscape Maintenance once the final landscaping project is completed. 12. Discuss and consider possible action on Resolution 2021.04.26A, opposing Council Member Bender made a motion to approve Resolution 2021.04.26A opposing Senate Bill 1661 amending the Election Code. Council Member Senate Bill 1661 amending the Election Code. Herminghaus seconded the motion and it passed unanimously. 13. Discuss and consider possible action on the Mayor's Monthly Report. Cub Scouts - Mayor Kobelan met with cub scouts and their parents at Carol Tree Park and discussed the history of Piney Point. They then rode their bikes to Temporary sidewalk repair -1 to be temporarily repaired with crushed granite. Flags on Piney Point Rd. - Flags will be installed the week of May 3rd for the Property Tax Revenue - the wire transfer information provided by Spring Branch MWWA for a tour of the plant. Senior Car Parade that will be held on May gth. Tax Office also includes delinquent tax, interest, and penalties. 14. Discuss and consider possible action on the City Administrator's Monthly Report, including but not limited to: March 2021 Financials = Financials are completed using INCODE. A template Staff Development Meeting on April 29, 2021-E Employees were assigned to read the 5 Dysfunctions of a Team. Staff will interact at meeting to discuss. was provided by Louis Breedlove to simplify the financials. 15. Discuss and consider possible action on a change order to the Wilding Lane Drainage and Paving Improvements Project to provide protection to existing driveways in the project that will not be removed. This agenda item was moved after agenda item #3. 16. Discuss and consider possible action on a change order to the Wilding Lane Drainage and Paving Improvements Projects to address sanitary sewer residential service conflicts. This agenda item was moved after agenda item #3. the drainage easement at 16 Farnham Park. 17. Discuss and consider possible action on quotes received to repair sinkhole in The City requested HDR obtain quotes for an emergency repair ofthe sinkhole in the drainage easement at 16 Farnham Park. Council Member Dodds made a motion to accept the quote from T Construction for $77,124 to repair the sinkhole in the drainage easement at 16 Farnham Park. Council Member Bender seconded the motion and it passed unanimously. 18. Discuss and consider possible action on the City Engineer's Monthly Report. Beinhorn Drainage & Sidewalk Improvements Project - The contractor reported that the illuminated crosswalk signal will be installed and operational by the end of this Wilding Lane Drainage & Paving Improvements Project - Putting down the black base to complete Phase 1. They will transition to Phase 2 and will send notice to There was discussion regarding standing water on Green Oaks. HDR reported at the time there was no standing water but there was a low place where water can week. residents prior to start. accumulate. 19. Discuss and consider possible action on Resolution No. 2021.04.26 adopting a new schedule of fees for Building and Construction Permits and Inspection Annette Arriaga, Director of Planning and Development explained the new schedule of fees for Building and Construction Permits and Inspection Services. This fee schedule is for single family residence. The fee schedule has changed since they are set fees. There will be a fee schedule for non-residential. Council Member Herminghaus made a motion to adopt Resolution No. 2021.04.26 adopting the new schedule of fees for Building and Construction Permits and Inspection Services. Council Member Bender seconded the motion and it passed unanimously. Services. 20. Discuss and consider possible action on the Minutes of the March 22, 2021 and Council Member Herminghaus made a motion to approve the Minutes of the March 22, 2021 Regular Council Meeting and the Minutes of the April 13, 2021 Special Council Meeting. Council Member Bender seconded the motion and it passed April 13, 2021 Council Meetings. unanimously. dates, etc. 21. Discuss and consider possible action on any future agenda items, meeting Accounts Payable Procedure Proposed Purchasing Policy Proposed Personnel Policies and Procedures Manual 22. EXECUTIVE SESSION: The City Council will adjourn into closed executive session pursuant to 551.071 of the Texas Government Code (Consultation with Attorney) and pursuant to Section 551.072 of the Texas Government Code (Personnel), specifically to deliberate the appointment, evaluation, reassignment duties, discipline, or dismissal of the City Administrator. Council adjourned into a closed session at 9:39 p.m. Council reconvened into an open session at 9:57 p.m. 23. Consider and take possible action on the items discussed in Executive Session. No formal action taken. 24. Adjourn Council Member Bender made a motion to adjourn. Council Member Dodds seconded the motion and it passed unanimously. The meeting adjourned at 9:58 p.m. PASSED AND APPROVED this 24th day of May 2021. Mark Kobelan Mayor Karen Farris City Secretary MEMORANDUM CITY OF PINEY POINT VILLAGE TO: The Honorable Mayor and Members of the City Council FROM: Karen Farris, City Secretary MEETING DATE: May 24, 2021 SUBJECT: Discuss and consider possible action on the Interlocal Agreement between Harris County and the City ofPiney Point Village regarding maintaining the portion of Memorial Drive from the light atl Memorial and Briar Forest to the light at Memorial and San Felipe, and the portion of San Felipe from the light at Memorial and San Felipe to the eastern boundary oft the City Agenda Item: 19 INTERLOCAL AGREEMENT This Interlocal Agreement ("Agreement") is entered into by and between Harris County ("County"), a body corporate and politic under the laws of the State of Texas acting by and through its governing body the Harris County Commissioners Court, and the City of Piney Point Village ("City"), a municipal corporation acting by and through its governing body the City Council, pursuant tot thel Interlocal Cooperation Act, Tex. Gov't Code Ch. 791.001, et seq. County and City may each be referred to herein individually as a "Party" or collectively as the "Parties." RECITALS WHEREAS, the City owns the portion of Memorial Drive from the light at Memorial and Briar Forest to the light at Memorial and San Felipe; and the portion of San Felipe from the light at Memorial and San Felipe to the eastern boundary of the City (approximately 400' east oft the light at San Felipe and Woods Edge) (the "Road"), located in Harris County Precinct 3, as depicted on Exhibit A attached hereto and incorporated herein by reference; and repair the road; and WHEREAS, the County is willing toj provide assistance with public projects to maintain, improve, WHEREAS, the City will maintain, improve, and repair the esplanades, sidewalks, traffic signals, WHEREAS, Harris County Commissioners Court finds that the projects serve a public purpose; WHEREAS, the Parties desire to cooperate in accordance with the terms of this Agreement. NOW THEREFORE, in consideration oft the mutual promises, obligations, and benefits herein set and all landscaping around the road; and and forth, the Parties agree as follows: TERMS Section 1. Responsibilities of the Parties A. City's Responsibilities: (i) City will maintain, improve, and repair the esplanades, sidewalks, traffic signals, and all landscaping around the road and within the City's public right-of-way in the form of mowing, re-positioning or replacement of damaged traffic control devices, and debris (ii) The City is responsible for payment of all costs, fees, and/or expenses for the completion of removal ("City Road Projects"). the City Road Projects. (iii) Assume full responsibility for ownership oft the Road. B. County's Responsibilities (i) County will provide assistance withj publicp projects to maintain, improve, andi repair the road and provide routine maintenance in the form ofpothole patching, application ofroad surface markings and debris removal ("County Road Projects"). The County Road Projects will be undertaken and made whenever necessary to maintain the Road in good operating condition at all times and to insure the provision ofsafe access by emergency vehicles. (ii) County will adopt and complete the County Road Projects in accordance with the Harris (iii) The County is responsible for payment of all costs, fees, and/or expenses for the completion County Road Log. ofthe County Road Projects. Section 2. Ownership of the Road County understands and agrees, said understanding and agreement also being oft the absolute essence ofthis Agreement, that the City is the owner of the Road. Section 3. Limitation of Appropriation The Parties understand and agree, said understanding and agreement also being of the absolute essence of this Agreement, that the responsibilities of each Party are subject to appropriations set forth in the Party's annual budget. Each Party will make best efforts to fund their responsibilities under this Agreement. Section 4. Party's Request for Records, Right to Review and Audit Each Party, acting though its authorized representative, shall have the right to review and audit all books, records, vouchers, and documents ofv whatever nature related to the other Party's! pertormance under this Agreement during the period of performance of the Agreement and for six (6); years thereafter, or for sO long as there exists any dispute or litigation arising from this Agreement. The requesting Party is responsible for the cost of duplication. Section 5. Term and Termination A. This Agreement is effective as oft the date that it has been approved and executed by all Parties (the "Effective Date") and shall remain in full force and effect until onel Party terminates the Agreement ("Term"). B. This Agreement may be terminated at any time by mutual written consent of the Parties, or as otherwise provided under this Agreement. Section 6. Liability of the Parties To the extent allowed by law, each Party shall be responsible for all claims and liability due to the activities oft the Party's employees, officials, agent or subcontractors arising out of or under this Agreement and which result from any act, error, or omission, intentional tort, intellectual property infringement, or failure to pay a vendor, committed by the Party or its employees, officials, agents, consultants under contract, or any other entity over which it exercises control, to the extent permitted by law. Section 7. Insurance Requirements Each Party shall require any contractor engaged in construction work, to provide and maintain liability insurance with ai responsible insurance company or companies, insuring against liability for bodily or personal injury or death or damage to property. Section 8. Miscellaneous A. Non-Assignability. The Parties shall not make, in whole or in part, any assignment of this Agreement or any obligation hereunder without the prior written consent ofthe other Party B. Notice. Any notice required to be given under this Agreement ("Notice") shall bei in writing and shall be duly served when it shall have been personally delivered to the address below, deposited, enclosed in a wrapper with thej proper postage prepaid thereon, and duly registered or certified, return receipt requested, in a United States Post Office, addressed to County or City at the following addresses: City: City of Piney Point Village 7676 Woodway, Suite 300 Houston, Texas 77063 Attention: Mayor County: Harris County Engineering Department 1001 Preston Avenue, 7th Floor Houston, Texas 77002-1893 Attention: Interagency Agreement Coordinator Any Notice given hereunder is deemed given upon hand delivery or three (3) days after the date of Each Party shall have the right to change its respective address by giving at least fifteen (15) days' Other communications, except for Notices required under this Agreement, may be sent by electronic Independent Parties. Itise expressly understood and agreed by the Parties that nothing contained in this Agreement shall be construed to constitute or create aj joint venture, partnership, association or other affiliation or like relationship between the Parties, it being specifically agreed that their relationship is and shall remain that ofindependent parties to a contractual relationship as set forth in this Agreement. The County is an independent contractor and neither it, nor its employees or agents shall be considered to be an employee, agent, partner, or representative of the City for any purpose. The City, nor its employees, officers, or agents shall be considered to be employees, agents, partners or representatives of the County for any purposes. Neither Party has the authority deposit in the United States Mail. written notice ofs such change to the other Party. means or in the same manner as Notices described herein. C. tol bind the other Party. D. No Third Party Beneficiaries. The County is not obligated or liable to any party other than the City for the performance of this Agreement. Nothing in the. Agreement is intended or shall be deemed or construed to create any additional rights or remedies upon any third party. Further, nothing contained in the Agreement shall be construed to or operate in any manner whatsoever to increase the rights of any third party, or the duties or responsibilities of County with respect to any third Waiver of Breach. A waiver by either Party of a breach or violation of any provision of the Agreement shall not be deemed or construed to be a waiver ofany subsequent breach. party. E. F. No] Personal Liability; No Waiver ofI Immunity. (1) Nothing in the Agreement is construed as creating any personal liability on the part of any officer, director, employee, or agent of any public body that may be a Party to the Agreement, and the Parties expressly agree that the execution ofthe Agreement does not create any personal liability on thej part ofany officer, director, employee, or agent oft the County. (2) The Parties agree that no provision of this Agreement extends the County's liability beyond thel liabilityp provided int the' Texas Constitution: and thel lawsofthe! StateofTexas. (3) Neither the execution ofthis Agreement nor any other conduct of either Party relating to this Agreement shall be considered a waiver by the County of any right, defense, or immunity on behalfofitself, its employees or agents under the Texas Constitution or the laws ofthe State ofTexas. G. Applicable Law and Venue. This Agreement shall be governed by the laws of the State of" Texas and the forum for any action under or related to the Agreement is exclusively in a state or federal court of competent jurisdiction in' Texas. The exclusive venue for any action under or related to the Agreement is in a state or federal court of competent jurisdiction inl Houston, Harris County, Texas. H. No Binding Arbitration; Right to. Jury' Trial. The County does not agree to binding arbitration, nor does the County waive its right to aj jury trial. I. Contract Construction. (1) This Agreement shall not be construed against ori in favor ofany Party hereto based (2) The headings in this Agreement are for convenience or reference only and shall not (3) When terms are used in the singular or plural, the meaning shall apply to both. (4) When either the male or female gender is used, the meaning shall apply to both. Recitals. The recitals set forth in this Agreement are, by this reference, incorporated into and upon the fact that the Party did or did not author this Agreement. control or affect the meaning or construction ofthis Agreement. J. deemed aj part ofthis Agreement. K. Entire Agreement: Modifications. This Agreement contains the entire agreement between the Parties relating to the rights herein granted and the obligations herein assumed. This Agreement supersedes and replaces any prior agreement between the Parties pertaining to the rights granted and the obligations assumed herein. This Agreement shall be subject to change or modification only by a subsequent written modification approved and signed by the governing bodies of each Party. L. Severability. The provisions of this Agreement are severable, and if any provision or part of this Agreement or the application thereof to any person, entity, or circumstance shall ever be held by any court of competent jurisdiction to bei invalid or unconstitutional for any reason, the remainder ofthis Agreement and the application ofs such provision or part ofthis Agreement to other persons, entities, or circumstances shall not be affected thereby. M. Survival of Terms. Any provision of this Agreement that, by its plain meaning, is intended to survive the expiration or earlier termination of this Agreement including, but not limited to the indemnification provision, shall survive such expiration or earlier termination. If an ambiguity exists as to survival, the provision shall be deemed to survive. N. Multiple Counteparts/Exeation, This Agreement may be executed in several counterparts. Each counterpart is deemed an original and all counterparts together constitute one and the same instrument. Ina addition, each Party warrants that the undersigned: lisadulyauthorized: representative with the power to execute the Agreement. O. Warranty. By execution of this Agreement, the City warrants that the duties accorded to the City in this Agreement are within the powers and authority oft the City. EXECUTION PAGE FOLLOWS] HARRIS COUNTY,TEXAS CITY OF PINEY POINT VILLAGE By: Date: By: Mark Kobelan, Mayor Date: LINA HIDALGO, County Judge APPROVED AS TOFORM: VINCE RYAN County Attorney By: ATTEST: By: Karen Farris, City Secretary Assistant County Attorney C.A.O. File No.: Exhibit A Depiction of Road ORDER OF COMMISSIONERS COURT The Commissioners Court ofHarris County, Texas, met in regular session ati its regular term at the Harris County. Administration Building in the City ofHouston, Texas, on with all members present except A quorum was present. Among other business, the following was transacted. ORDER AUTHORIZING AN INTERLOCAL AGREEMENT BETWEEN HARRIS COUNTY AND THE CITY OF PINEY POINT VILLAGE FOR MAINTENANCE OF Al PORTION OF ROADLOCATED IN HARRIS COUNTY PRECINCT3. Commissioner adopt the order. Commissioner introduced an order and moved that Commissioners Court seconded the motion for adoption of the order. The motion, carrying with it the adoption of the order prevailed by the following vote: Yes No Abstain Judge Linal Hidalgo Comm. Rodney Ellis Comm. Adrian Garcia Comm. Tom Ramsey Comm. R. Jack Cagle The County Judge thereupon announced that the motion had duly and lawfully carried and that the order had been duly and lawfully adopted. The order adopted follows: ITI IS ORDERED that: 1. The Harris County Judge is authorized to execute on behalf of Harris County the attached Interlocal Agreement between Harris County and the City of Piney Point Village for 2. All Harris County officials and employees are authorized to do any and all things necessary or maintenance ofa portion oft road located in Harris County Precinct3. convenient to accomplish the purposes oft this order.