City of Piney Point Village  7676 WOODWAY DR., SUITE 300 OUSION,TX7063-1523  TELEHONE (713) 782-0271 FAX(713)782-0281  THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, APRIL 27, 2020  NOTICE IS HEREBY GIVEN THAT THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE WILL HOLD A REGULAR MEETING ON MONDAY, APRIL 27, 2020 AT 6:30 P.M. VIA. ZOOM TO DISCUSS THE AGENDA ITEMS LISTED BELOW. THE APRIL 27, 2020 6:30 P.M. MEETING WILL BE HELD VITUALLY THROUGH THE  USE OF ZOOM. THE DIAL IN NUMBER IS 884-841-6839 DECLARATION OF QUORUM AND CALL TO ORDER  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 matter  1. 2.  Discuss and take possible action on the MVPD monthly report Discuss and take possible action on the VFD monthly report: a. Audit of 2019 Village Fire Department Financials  b. Proposed Amendment to the 2019 Budget to reflect the results after the C. Consider moving $115,864 from the Ambulance Building Fund to the  audit General Fund d. 2021 Proposed VFD Budget  3. 4. 5.  Discuss and take possible action on Towersource Small Cell Network Request  Discuss and take possible action on Sidewalk Improvements  Discuss and take possible action on the Mayor's monthly report, including but  not limited to:  Landscaping Update    6.  Discuss and take possible action on the City Administrator's monthly report,  including but not limited to: March 2020 Financials point repair change order  7. 8. 9.  Discuss and take possible action on additional costs for North Country Squire Discuss and take possible action on quotes for guardrail on South Piney Point Discuss and take possible action on the City Engineer's monthly report 10. Discuss and take possible action on the minutes of the March 30, 2020 Council 11. Discuss and take possible action on any future agenda items, meeting dates, etc.  Road  meeting  12. Adjourn  CERTIFICATION  I'certify that a copy of the April 27, 2020 agenda of items to be considered by the Piney Point Village City Council was posted in a place convenient to the general public in Compliance with Chapter 551, of the Texas Government Code on April 24, 2020.  Roger Nelson  City Administrator  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, at713-782-0271. 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.    HI a POLICE  Memorial Villages Police Department  11981 Memorial Drive Houston,' Texas' 77024 Tel. (713)3 365-3701 Raymond Schultz Chiefo of Police  April 13, ,2020  TO: FROM: REF:  MVPD Police Commissioners R. Schultz, Chief of Police March Monthly Report  During the month of March MVPD responded/handled a total of 7,095 calls/incidents. 6,188 House watch checks were conducted. 122 traffic stops were initiated with 134 citations being issued for 225 violations. (Note: 17 Assistsi in Hedwig, 41 inl Houston, lin Spring Valley and Oin Hillshire)  Calls/Events by Village were.  Village Bunker Hill: Piney Point:  Calls/YTD House Watches/YTD Accidents Citations Response Time  2767/8163 1635/5379  2511/6934 1371/4196 2300/5586  4 6 4  43 49 42  6@3:18 9@3:12 5@2:36 20@3:06  Hunters Creek: 2607/6925  Type and frequency deullyfor.seniecilaton: include:  Call Type False Alarms: Accidents: ALPR Hits: Assist Fire: Assist EMS:  # 140 14 22 33 42  CallType Ord. Violations: Info Reports: Suspicious Situations: 106 Welfare Checks:  # 18 49 6  Citations Speeding: Exp. Registration: 16 No Ins: Equipment Stop Sign:  # 58 16 38 5  This month the department generated a total of 62 police reports.  Crimes Against of Persons Aggravated Robbery with al Firearm 1 Crimes Against Property Burglary of a Vehicle Burglary of al Habitation Forgery  (1) (21) 3 1 1 7 7 1 3 1  Forgery/Fraud/ID Misd' Theft Felony Theft Public Intoxication Misc. Reports Recovered Stolen Vehicle 7  12 3 1 1 17  Petty/Quality of] Life Crimes/Events (40) ALPR Hits (valid) Poss. of a Controlled Sub/Para. Warrants Warrants Class 3. Arrests  Arrest Summary: Individuals Arrested (6)  DWI Felony    Budget YTD:  Expense 1,020,257 279,136 1,299,393 963 1,300,356  Budget 4,815,125 896,837 5,711,962 138,000 5,849,962  % 21.2% 31.1% 22.7% 1% 22%  Personnel Expense: Operating Expense: Total M&O Expenditures: Capital Expenses: Net Expenses:  Follow-up on Previous Month Items/Requests from Commission  EPI was reviewed by Legal Counsel and additional investigation was conducted at Any offer ofe employment was extended to Ms. Monica Vasquez and accepted. Officer Vasquez started on April 6, 2020. Ms. Vasquez has prior experience with the A total of3 employees had been placed on short term quarantine due to exposures, Starting on. Friday March 27th we began supplementing staffing with 1 or2e extra officers per evening between 4/5 pm and 00/1 am. The additional officers are providing extra coverage, to include patrolling several hours in an unmarked police ALPR system had a total of35 hits, resulting in 7 recovered vehicles. Year to date total recoveries stand at 14 vehicles with a value of $250,800.00 One vehicle specifically contained a suspect who was in possession ofUS Postal Service master keys and a set of fake US Postal Inspector credentials. The real postal service took 3/30/20 a resident was a victim of a robbery atl her front door by a masked man armed with a firearm. Detectives first reviewed video doorbell coverage and were able to get a description of the suspect. Video was enhanced making ite even better. A neighborhood canvas located home security video that showed a white Chevrolet the suspects were: in. A responding officer remembered seeing a white Chevrolet leaving the area as he approached, albeit over a mile away. A search of the ALPR near the location where the officer saw the car located a single white Chevrolet along with a license plate. The license plate came back to a Houston home. Officers had staked out the home and stopped the vehicle when it left. The suspect was inside oft the car still with a firearm. After being questioned he confessed to committing the robbery. Met with Mayor's about the COVID-19 Coronavirus situation and law enforcement planning. During our discussion we talked about expansion oft the ALPR system to address shortfalls with the pandemic and the effect of the Stay at Home Order, and Community security. 8 additional ALPR's were ordered. The vendor agreed to provide the new. ALPR cameras at the original price that we. had been offered, even though the equipment has increased in price of$500 per unit per year. The 2020 MVPD jurisdictional signage was ordered and placed throughout the Villages. 150 signs were placed along thoroughfares notifying motorists of the No Soliciting  their request.  Personnel Change/lsue/Uplats  Constables Office as well as San Jacinto College.  all have returned to work.  unit. Maror/Significant Events  possession of the suspect and is prosecuting the case.  Status Update on any Major Projects  budget has funding in place to cover the additional costs. Ordinances and Usage oft the. ALPR System. V-LINC new: registrations in March: +127 BH-1195/1250 (+28) PP-836/1160 (+17)  HC-1 1180/1514 (+76) Out ofArea -4 407 (+6)    March 2020 VFD Assists  Calls received directly by MVPD via 911/3700  Priority Events Total-15 Fire- 3 EMS-12 By Village BH Fire-0 BH EMS-4 PP Fire-2 PPEMS-4 HCI Fire-1 HCEMS-3  Average Response Times 3:17 3:46 3:09  N/A 3:27 3:56 3:08 3:26 2:30 3:48  Hedwig EMS-1  Combined VFD Events (Priority + Radio)  Total-39 Fire-19 EMS-20  3:09 3:08 3:09  Radio Call Events Total-2 24 Fire- 16 EMS-8  3:01 3:00 3:06    758  759 GaylordDr Denise Dr  760  761  601  2020 Burglary Map Alarm POE N Rear Door Force  Address 22 Willowron  Hedwig Village 9 5  Kingsridetn Barryknol Ln  Beinhorn Rd  emorial  Taylorcrest: Rd-  Hunters Creek Village  Boheme Dr orial-Dry  Bunker Hill Village  Piney- Point Village  M1 Morica St Durrette Dri Rd  Ways Rivelview Sug. Address 6Smithdale Estates  2020Robberi  MO Purs  soodwiN  Memorial Dr  Sanfelipese  Sar D0 Briargrove Burgoyne Rd  Daytime Burglary Nighttime Burglary Robbery  Briar-Forest:Dr-  4/1/20 2)    2020 Auto Burglary Map  769 Gaylord-Dr Denise Dr  760  760  Address 12210 Valley Star 11910 Broken Bough 933 Hickory Hollow 12126 Tara 123301 Tealwood North emorial 8435 Katy FWY 906 Flint River 422 Piney Point  POE Side' Window UNL Door UNL Door Side Window UNL Door UNL Door UNL Door UNK Door  Hedwig Village  Kirgsridel Ln Barryknow Ln  Boinhorn Rd  Taylorcrest Rd-  46 Hunters Creek Village  1orialG  Bunker Hill Village  Piney Point Village  Monca Ste  Ways Riverview S0  Durretle Dil iok Rd  5  socyay  Hill  Memorial Dri  SanFelipese  Briar-ForestDr.  Daytime Burglary Nighttime Burglary  Briargrove Burgoyne Rd-  00Q  4/1/20    ALPR Recoveries Vehicle  Plate Recoveries Plate Recove Date 52385C6 ######## *  Num  Plate 1LKY5531 Kia Van 2 DWN8533 Chev Sub 3 CKG0716 Lexus 460 4 59412R8 Range Rover 5 LNF5778 Ford Exped 6MBX2543 Chev Impala 7LGC1533 Toy Camary 8 LYN1197 Hon CRV 9KSP2109 Toy camry 11 BNV7346 Toy P/U 12 JKF7019 Chev Mali 13 47330A8 Merc Benz 14 UT7662 Chev Cruize  Loc  Val 8$ 6,000.00  Links  Links  1$ 17,000.00 * Violent Car. Jacking, 5in custody 1$2 24,000.00 Suspects x2, ID Theft, Property from Burgs V$.6 60,000.00 Vehicle bought with stolen ID 5$ 40,000.00 * IDTheft/ Austin 20+ victims 1$ 1,200.00 * Purchased from suspect in 19-17 ALPR Case 14 $ 2,100.00 * Purchased on-line ref to HPD 2$ 2,000.00 Recovered by' Victim on Gessner drove to PD  10 $ 8,000.00  10 DRF5499 Toy camry Trailer $ 6,500.00 * Runaway, Carjacking Suspect  2$ 11,000.00 Suspects x2, Mail Theft with Mail Keys 8$ 2,000.00 *Stolen Veh out of Pearland, w Suspect 10 $ 52,000.00 * Purchased with Fake ID 17 $ 19,000.00 Vehilce full of stolen ID's and Mail  2020 Value 2019 Value Program Total INVESTIGATIVE LEADS  $250,800.00 $438,000.00 $6 688,800.00  1LGC4007 Arrested ALPR HIT 10-29 Elder Fraud  263047B4 Id'd 3 UN4457 Missing Per 4KAP2527 Armed Robbery  FTSI located via ALPR  Used ALPR to ID veh that picked up Victim ALPRID's Suspect  Fraud/Crime Link ** Targeting Immigrants ***Selling unreg veh's to immigrants    2019 Officer Committed Time to Service Report  Employee Name BAKER, BRIANC BIEHUNKO, JOHN BOGGUS, LARRY BRACHT, DANIEL BURLESON, Jason CADENA, VANESSA CANALES, RALPH EDWARD CERNY, BLAIRC. HARWOOD, NICHOLAS JARVIS, RICHARD JOLIVET, CHARLES JONES, ERIC KELSOJ JR, RONALDK LERMA, FRANK MCELVANY, ROBERT MILLER, OSCAR NASH, CHRISTOPHER NOWLIN, DONALDL OWENS, LANE PAVLOCK, JAMES ADAM RODRIGUEZ, CHRISTOPHER SCHANMEIR, CHRISTIAN SCHULTZ, RAYMOND SILLIMAN, ERIC SISSION, KYLEJ SPRINKLE, MICHAEL TAYLOR, CRAIG TORRES, PATRICK TUGGLE, JAMES VALDEZ, JUAN WHITE, TERRY Dispatch Committed Time 911 Phone Calls 3700 Phone Calls DP General Phone Calls* This ist the minimal time as alli internal calls route through the 3700 number.  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Reports Cites  7:46:27 4:07:52 7:15:21 13:02:04 14:54:33 9:01:13 20:23:44 15:24:33 16:44:41 14:03:18 15:34:43 12:36:45 7:45:56 13:35:03 7:16:26 20:57:17 17:39:42 18:40:55 14:39:35 13:47:14 9:58:28 4:49:50 19:25:49 11:58:56 13:39:36 14:10:55 2:17:22 38:52:26 22:25:37 10:04:09 17:12:39 18:35:09 6:19:11 1:40:48 0:00:00 2:52:11 2:44:33 6:12:45 0:24:12 5:38:37 15:52:34 1:54:02 8:18:04 14:18:27 12:47:52 2:42:40 2:51:20 8:34:23 28:31:10 15:29:03 19:13:08 11:12:43 28:35:23 9:17:31 0:14:42 1:30:29 0:00:00 6:22:26 11:48:32 8:48:47 5:12:41 4:39:42 5:55:59 12:06:22 14:35:02 12:46:49 * 1:23:48 0:44:16 0:20:02 7:52:27 17:00:02 10:25:56 0:00:00 0:00:00 1:23:31 4:11:54 10:11:38 6:25:27 15:47:28 18:58:41 20:05:55 1:01:08 1:02:53 12:25:13 13:39:46 14:26:44 12:53:29 19:48:46 16:17:39 19:37:12 16:06:36 28:42:38 14:37:43 *= Admin Asmt.  0 11 1 0 5 14 U 2 61 11 2 3 5  2 4 1 13 U 1 6 0 3 4 0J 4 11 3 1 9 6 2 2 17 62 134 Totals 1365 7259  422 548 395 2612 2306 2341 62:09:26 63:05:30!    2020 Total Incidents  2020 Crimes Crimes Qualityof  Total Arrests  House YTDBH YTDBH YTDPP YTDPP YTDHC YTD HC  Against Against Life Persons Property Incidents  Incidents  Checks 7824 6112 6182 4519 7095 6188  INC  HC INC  HC INC  HC  January February March April May June July August September October November December Total  1 3 1  10 16 21  96 107 51 82 101 42 40 62 6  3248 2733 2166 1690 2117 1614 2148 1690 1578 1135 2201 1672 2767 2511 1635 1371 2607 2300  5  47  218 270 99  21101 16819  8163 6934 5379 4196 6925 5586  2019 Totals 19 Difference %C Change  159  1001 1179 580 113459 91672 40711 34541 28785 22638 40905 34223    2020 Recruiting and Hiring Metrics  Number of: Inquiries Phone/Internet Inquiries InPerson Applications Received  JAN 16 13 9 0 1 0 0 5 2 5 5 0 5 0 4 0 4 0 1 0 1 0 1 0 1  FEB MAR APR MAY JUN  JUL AUG SEP  OCT NOV DEC  Signed up to Test 0 Showed up to Test Passed Test Completed PIQ Passed BG Passed Chief's Selection Offered Employment Hired  0 0 0 0 0 0 0    Village Fire Department  Protecting and Serving the Cities of: BUNKER HILL VILLAGE HEDWIG VILLAGE HILSHIRE VILLAGE HUNTERS CREEK VILLAGE PINEY POINTVILLAGE SPRING VALLEYY VILLAGE  901 Corbindale Rd Houston, Texas 77024 (713) 468-7941 (713) 468-5039 FAX  April 16, 2020  The Honorable Brian T. Muecke Mayor, City ofHedwig' Village The Honorable Russell Herron Mayor, City of Hilshire Village Thel Honorable Jimmy Pappas Mayor, Cityofh Hunters Creek' Village Thel Honorable Mark Kobelan Mayor, Cityo of Piney Point' Vilage The Honorable Tom Ramsey Mayor, City of Spring' Valley Village Dear Mayors:  Ina accordance with the terms of the Interlocal Agreement, the Village Fire Department's 2021 Proposed Budget is hereby submitted for consideration and approval by the Contracting Cities. Pursuant to Section 5.02 of the Interlocal Agreement, by a majority vote of Commissioners, the Board has approved and recommended this budget. Please place this item on your council's agenda for consideration, and within the time and manner specified int the Interlocal, The 2021 Proposed Budget consists of four funds. The General Budget is Fund-01, the Capital Replacement Fund, Fund-02, The Compensation Absence Reserve Fund, Fund-03, and the Facility Fund, Fund-04. The board is recommending that $180,000 be placedi into the Capital Replacement Fund. This budget alsoi includesa1.5% Costo of Living increase, the standard Department Merit Increase, and a 2% base salary contribution into the employees' 457 Thet total General Fund! Budget proposed has a decrease of 13.26% from the 2020 Budget. Among otheri information,  then advise the department ofy your City Council's action.  Plan.  this year's budget package includes:  2021 Proposed Budget and Assessments per city General Fund Detail Capital Replacement Fund Detail forp projected capital outlays VFD Organizational Structure VFD Commissioners and Altemates 2020/2021    Your Commissioners and' VFD, personnel are prepared to answer your questions regardingt this proposed budget. Ina addition, the Fire Commission has approved ther receipt of the 2019 Audit. Ass seeni in the audit, expenditures during 2019 exceeded appropriations. The overage was primarily in the salary linei item. The Department budgeted at the precise level of 2019 salaries, not allowing for unforeseen expenditures. The excess of expenditures resulted in salaries of 4 dispatchers while training, two firefighters with long term jobi injuries, and the resulting duty coverage to With unanimous approval, The Fire Commission requests the cities approve the 2019 budget amendment, utilizing  maintain minimum staffing.  2019 ambulance revenue to cover the $115,864: shortfall.  Respectulysubmited, 3M Zebulun Nash, Chair  Village Firel Department Board of Commissioners  Attachment  CC: Village Fire Department Commissioners and Alternates  Council Members City AdminstraloySecrelates    Village Fire Department  Protecting and Serving the Cities of: BUNKER HILL VILLAGE HEDWIG VILLAGE HILSHIRE VILLAGE HUNTERS CREEK VILLAGE PINEY POINTVILLAGE SPRING VALLEY VILLAGE  901 Corbindale Rd Houston, Texas 77024 (713)468-7941 (713)468-5039FAX To:  Mr. Roger Nelson, City ofF Piney Point Village Ms.. Juliel Robinson, City ofSpring' Valley Mr.1 Toml Fullen, City ofHunters Creek Village Ms. Susan Blevins, City ofHilshire Village Ms.] Kelly. Johnson, City ofHedwig Village Under Contract: Ms. Karen Glenn,CiyofBunker! Hill Village  From: MarloLongoria Date: April 16, 2020 Re: Budgets and Audit Information  Consider thej following items to be placed on) your agenda. Copies for) your VFD CommisionerAlemate, Mayor, and City Council members are enclosed. lfyou) have any questions or need anything else, please let  me know.  Attached for youri information ist the audit of the 2019 Village Firel Department financials. Thel Fire Commission has adopted ap proposed amended: 2019 budget (enclosed) to reflect the 2019 results after the audit. The Commission requests each oft the Participant Cities to approve this amended budget. The audit shows a deficiti in the General Fund of$ 115,864. The Commission has voted to request the agreement oft the participant Cities to move that same amount from the Ambulance Billing Fund to the  General Fund to cover that shortfall. We request your agreement. We request you place this on your agenda and advise ofyour action.  The Commission also voted to approve the enclosed proposed 2021 budget, submitted in accordance with  thel Interlocal agreement. Thankyou,  We request that you place this on) your agenda and advise ofy your action.  Marlo Longoria Marlo Longoria Enclosures    Village Fire Department 2019 Approved Budget  CAPITAL EXPENDITURES: CONTINGENCY-F FACILITY MISC. TOOLS & EQUIP.HOSE: PROTECTIVE GEAR  35,000 65,000 20,000  120,000  PERSONNEL EXPENDITURES: Salaries 457 Plan Contribution Salaries Overtime Professinal Certification Bonus FICA Life/Disability Insurance Retirment Hospitalization Meal Allowance Workers Compensation  3,757,244 74,145 105,000 44,400 6,000 304,530 23,000 247,978 609,770 31,978 35,000  $5,239,045  OPERATIONAL EXPENDITURES Ambulance Medical Supplies Building Supplies & Maintenance Chemicals Emergency Contingency Dues/Subscriptions Fire Prevention/Public Relations GAS& OIL INSURANCE- CASUALTY Miscellaneous Professional Services Public Utlities Rent State Certification Fees Training Programs Uniforms Maintenance of Equipment OPERATING BUDGET  50,000 47,000 2,000 20,000 6,500 12,000 45,000 42,000 7,200 37,000 112,400 55,000 10 6,000 25,000 25,000 135,000  Office Expenses/PostagePnnintingstationaly  $627,110 $5,986,155    CAPITAL REPLACEMENT FUND2  Escrow  160,000  $160,000  COMPENSATION ABSENCE RESERVE FUND3 3 FACILITY FUND 4 (2019 Fire Station Renovation)  Escrow Escrow  45,000 3,500,000  $45,000  $3,500,000 $6,191,155  TOTAL OPERATING BUDGET INCLUDING Fund 4 (New/Renovation of Fire Station) TOTAL BUDGET ASSESSED TO CITIES Operating budget and funds 2-4,  FUND2AND3  $3,500,000 $9,691,155  EMS REVENUE FORECAST RETURNED TO CITIES  $310,000 $5,881,155 $115,864  Cost of Fire Department to the Cities Amend 2019 Budget to reflect the overage  Proposed Funds for overage will bet funded by Ambulance revenue    4/7/2020 3:48PM  Client: Engagement PeriodE Ending: 12/31/2019 Trial Balance: Workpaper: Account Adjusting Journal Entries. JE#2 Tor record fuel inventory- diesel 01-11210 Gas & Oil Inventory 01-17080 Gas & Oil Purchases Adjusting. Journal Entries JE#3 Tor reverse AR1 for Dec. fuel billings 01-14221 Spring' Valley Gas & Oil 01-14241 VPD Gas &Oil 01-14251 Hunters Creek Gas &Oil 01-14261 MWWA Gas & Oil 01-14271 Piney Point Gas &Oil 01-17100-010 Maint.-Other 01-11110 Accounts Receivable Adjusting. Journal Entries. JE#4 Tor record fuel AR: as of1 12/31/19 01-11110 Accounts Receivable 01-14211 Hedwig Gas & Oil 01-14221 Spring' Valley Gas & Oil 01-14231 Bunker Hill Gas & Oil 01-14241 VPD Gas & Oil 01-14251 Hunters Creek Gas & Oil 01-14261 MWWA Gas &Oil 01-14271 Piney Point Gas & Oil Adjusting Journal Entries JE#5 Tor reclassify return toE BH 01-17110-009 Other Misc. Expense 01-14930 Miscellaneous Income Total Adjusting Journal Entries JE#6 Toreclassify Burns Pump Servicei invoices 01-17065 Fuel Software Expense 01-14925 Fuel Software Assessments Total Adjusting Journal Entries JE#7 To record fuel revenue 01-14211 Hedwig Gas & Oil 01-14271 Piney Point Gas & Oil 01-17110-009 Other Misc. Expense 01-14221 Spring Valley Gas &Oil 01-14231 Bunker Hill Gas &0il  Village Fire Department 4.1- Village Fire Dept 12/31/19 2.2.01-TB 2.5.05-Adjusting. Joumal Entries Report  Description  WIP Ref G.02  Debit  Credit  2,418.92 2,418.92  2,418.92 2,418.92  Total  C.04  4,571.95 4,993.07 488.50 1,089.09 34.97 180.88 11,358.46 14,336.76  11,358.46 11,358.46  Total  2,238.42 4,720.25 559.00 5,154.93 504.38 1,123.69 36.09 14,336.76  Total  14,336.76  1,000.00 1,000.00 1,176.65 1,176.65 2,156.41 481.51 3,990.30  1,000.00 1,000.00  1,176.65 1,176.65  C.04  1,039.59 713.77 1of2    4/7/2020 3:48PM  Client: Engagement: Period Ending: 12/31/2019 Trial Balance: Workpaper: Account  Village Fire Department 4.1- Village Fire Dept 12/31/19 2.2.01-TB 2.5.05-Adjusting. Journal Entries Report  Description  W/PF Ref  Debit  Credit 1,802.28 2,728.97 343.61 6,628.22  01-14241 VPD Gas &Oil 01-14251 Hunters Creek Gas &Oil 01-14261 MVWA Gas & Oil Adjusting Journal Entries. JE#8 Tor record! Nationwide 457 pmt. 01-16050 Employee Retirement 01-12311 Retirement Contrib/ Accruals Adjusting Journal Entries JE#9 Tor record payroll accrual 01-16010 Salaries 01-16030 FICAT Tax 01-16050 Employee Retirement 01-12030 Accrued Payroll Adjusting Journal Entries JE#10 Tor record due toF Facility Fund and relatedt transfer. 01-18010 Transfer to Facility Fund 01-51730 Due to/from General Fund 01-11730 Due/To From Facility Fund 01-54200 Transfer from General Fund Adjusting Journal Entries. JE#11 Tor record Phonex radio software received before year end. 01-15040 RadioF Purchases 01-12010 Accounts Payable  Total  6,628.22  F.11  61,916.67 61,916.67  61,916.67 61,916.67  Total  F.08  5,062.06 382.69 329.03 5,773.78 60,829.00 60,829.00 121,658.00  5,773.78 5,773.78  Total  60,829.00 60,829.00 121,658.00  Total  68,599.00 68,599.00  68,599.00 68,599.00  Total  2of2    PUBLIC  BEIT MKHSIRER  Kasauditors Management Letter  March 16, 2020 To Chief Foster and Board of Commissioners oft the Village Fire Department:  The American Institute of Certified Public Accountants Statement on Auditing Standards No. 115, Communicating Internal Control Related. Matters Identified in an. Audit (SAS 115), provides guidance to auditors on communicating internal control matters to management and the governing body, board of Itisi important to note when reviewing findings reported within this letter that classification oft the findings isb based on the definitions required by SAS 115 as further discussed below. Please note that these classifications are based on the potential impact to the financial statements, not necessarily the likelihood of actual loss to the Department. Accordingly, the Department's assessment of the "significance" or ranking of severity will likely be substantially different based on a number of factors including, but not  directors, or equivalent body.  limited to, its assessment ofrisk and the cost benefit ofmaking the change.  Our report is as follows:  Inj planning and performing our audit of the financial statements of the governmental activities and each major fund oft the Village Fire Department (the Department") as ofand for the year ended December 31, 2019, in accordance with auditing standards generally accepted in the United States of America, we considered the Department's internal control over financial reporting (internal control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control. Accordingly, we do not express an opinion on the Our consideration ofi internal control was for the limited purpose described int the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we Adeficiency in internal control exists when the design or operation ofa control does not allow management ore employees, in thei normal course ofp performing their assigned functions, toj prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on at timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than ai material weakness, yet important enough to merit attention by those charged with governance.  effectiveness oft thel Department'si internal control.  consider to be other matters.  Houston - Austin . Bellville - Woodville  32101 Bingle Rd., S.30,Houm,TX7055 I P:713.263.1123 I info@uauditors.com I www.tcasauditor.com  AICPA GAQC Member    Village Fire Department Management Letter Page2of3  Our findings and additional comments are as follows:  CURRENT YEAR. MATTERS Other Matters Finding int the general fund. Recommendation  2019.001. EXPENDITURES IN EXCESS OF APPROPRIATIONS  As disclosed in the financial statements, expenditures exceeded appropriations at the legal level ofc control  Thel Department: should ensuret that expenditures doi note exceedappropriations approved by the Participating Cities. Ift the original authorization is insufficient, an amendment should be proposed to the Participating Cities in sufficient time so as not to impede the Department's normal procurement process.  2019.002. TRANSACTION RECORDING  Finding  Thel Department: recorded check 1031 for $68,5991 to ProPhoenix dated December 19,2019ini its accounting records on January 2, 2019, rather than the date issued. The invoice supporting the transaction was dated November 11, 2019 and was not recorded within the accounts payable system. A Board member's questions related to the transaction resulted in the discovery that the transaction was recorded in the  incorrect budget year. Recommendation  Thel Department should record invoices received for goods and services provided in the periodi in which the goods and services are provided. Checks should be recorded int the periodi issued and listed as outstanding  items on the year end bank reconciliation.    Village Fire Department Management Letter Page3of3 parties.  This communication is intended solely for the information and use of management and the Board of Commissioners and is not intended to be, and should not be, used by anyone other than these specified We would like to thank the Board of Commissioners and the Department's management for their cooperation during the course of our audit. Please feel free to contact us at your convenience to discuss  this report or any other concerns that you may have. BarfARRIs GPECHACEKuP Belt Harris Pechacek, LLLP Certified Public. Accountants Houston, Texas    RUBHC  BIT HARRIS PECMACER  tor  Required Auditor Disclosure Letter  March 16, 2020 To the Board of Commissioners ofthe Village! Fire Department  We have audited the financial statements oft the governmental activities and each major fund of the Village Fire Department (the "Department") for the year ended December 31, 2019. Professional standards require that we provide the Board of Commissioners (the "governing body") with information about our responsibilities under generally accepted auditing, as well as certain information related to the planned scope and timing of our audit.  L.Our Responsibility under U.S. Generally Accepted Auditing Standards  As stated in our engagement letter dated June 21, 2019 our responsibility, as described by professional standards, ist to express opinions about whether the financial statements prepared by management with the governing body's oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve the governing body or management of its  responsibilities.  II. Planned Scope and Timing oft the Audit body in our engagement letter dated June 21,2019. III. Significant Audit Findings . Qualitative Aspects of4 Accounting Practices  We performed the audit according to the planned scope and timing previously communicated to the governing  A. Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used' by the Department are described in the notes to the financial statements. No new accounting policies were adopted and the application ofexisting policies was not changed during the year. We noted no transactions entered into by the Department during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial  statements in the proper period.  Houston - Austin - Bellville . Woodville  32101 Bingle Rd., Ste.: 300,Houston.TX77055 I P:713.263.1123 I info@nauditor.com I wwwitcasauditon.com  GAQC AICPA Member    Village Fire Department Required. Auditor Disclosure Letter  Page2of3  B. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because oft their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Management's estimate of the useful lives of capital assets is based on industry standards relating to capital assets. We evaluated the key factors and assumptions used to develop the useful lives of capital assets in determining that they are reasonable ini relation to the Estimates are used in the calculation of the pension and other postemployment benefits liability and the required annual contribution. The Texas Municipal Retirement System (TMRS)hires al licensed actuary to make key assumptions and to perform calculations, as well as an independent auditor to review those assumptions and calculations. We evaluated the reasonableness ofthe employee data provided by the Department to TMRS.  financial statements taken as a whole.  C. The financial statement disclosures are neutral, consistent, and clear. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most The disclosure of the interlocal agreement between the participating cities and the Department is significant to financial statement users because it discloses the Department's principal source of revenue. The Department is dependent on these charges for its ongoing operations. Withdrawal of any one of the six cities would have a  sensitive disclosure affecting the financial statements are:  significant impact on the operations ofthel Department.  2. Difficulties Encountered in Performing the Audit 3. Corrected. and Uncorrected. Misstatements  We encountered no significant difficulties in dealing with management inj performing and completing our audit.  Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. The attached schedule summarizes material misstatements  detected as ar result of our audit procedures 4.1 Disagreements with. Management  For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit.  5. Management Representations  We have requested certain representations from management that are included in the management representation  letter dated March 16, 2020March 16, 2020.  6. Management Consultations with Other. Independent Accountants    Village Fire Department Required Auditor Disclosure Letter  Page 3 of3  In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the Department's financial statements or a determination oft the type ofa auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such  consultations with other accountants. 7. Other. Audit Findings or Issues  We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Department's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition  to our retention. IV. Other Matters  We applied certain limited procedures to the Required Supplementary Information (RSI), as identified on the table of contents, which supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or We were engaged to report on supplementary information, as identified on the table of contents, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial  provide any assurance on the RSI.  statements themselves. V. Restrictions on Use  This information is intended solely for the use of the Board of Commissioners and management and is not  intended to be, and should not be, used by anyone other than these specified parties.  GBarffARais CPECHACEK, LLLP Belt Harris Pechacek, LLLP Certified. Public. Accountants Houston, Texas    ANNUAL FINANCIAL REPORT  ofthe  VILLAGE FIRE DEPARTMENT  For the' Year Ended December 31,2019    VILLAGE FIRE DEPARTMENT  TABLE OF CONTENTS December 31,2019  FINANCIALSECTION Independent Auditors' Report Information)  Page 1 5  Management's Discussion and Analysis (Required Supplementary  BASIC MANCIALSTATEMENTS Goyernment-Wide Financial Statements Statement of Net Position Statement of Activities  13 15 17 19 21 23 25 45 46 48 50  Governmental Funds Financial Statements Balance Sheet - Governmental Funds Governmental Funds  Statement of Revenues, Expenditures, and Changes inl Fund Balances- - Reconciliation ofthe 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 REQUIREDSUPPLEMENTARY INFORMATION  Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Budgetary Basis) General Fund  Schedule of Changes in Net Pension Liability and Related Ratios - Texas Municipal Schedule of Changes in Total OPEB Liability and Related Ratios - TMRS Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Capital Replacement Fund Budget and Actual - Facility Fund Combining Balance Sheet- - Subfunds oft the General Fund Combining Statement of Revenues, Expenditures, and Changes inl Fund Balances- Subfunds of the General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - General Operations Subfund Governmental Compensated Absences  Retirement System (TMRS) Schedule of Contributions-1 TMRS SUPPLEMENTARY INFORMATION  53 55 57 59 61 63    PUBLIC  BELT WARRSIKINCEA  INDEPENDENTAUDITORS-REPORT  To the Board of Commissioners oft the Village Fire Department: Report on the Financial Statements  We have audited the accompanying financial statements oft the governmental activities and each major fund oft the Village Fire Department (the "Department"), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the Department's basic financial statements as listed  int 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 ofinternal 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 of 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 oft 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 of 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  arei free from material misstatement.  presentation of the financial statements.  opinions.  1  Houston - Austin . Bellville Woodville  32101 Bingle Rd., Ste.3 300Houston,1X77055 II P:713.263.1123 II info@nauditors.com I www.tesauditor.com  GAQC AICPA Member    Opinions  In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position oft the governmental activities and each major fund oft thel Department as ofl December 31,2019, and the respective changes in financial position for the year then ended, in accordance with accounting principles  generally accepted in the United States of America.  Other Matters  Required. Supplementary Information  Accounting principles generally accepted in the United States of America require that 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 assurance 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 to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the 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 the basic financial statements as a whole. GarffhRas GPECHACEK, LLP Belt Harris Pechacek, LLLP Certified Public. Accountants Houston, Texas March 16, 2020  2    MANAGEMENT'S DISCUSSION  AND ANALYSIS  3    VILLAGE FIRE DEPARTMENT MANAGEMENTS. DISCUSSIONANDANALYSIS For the Year Ended December. 31,2019  The purpose of the Management's Discussion and Analysis (MD&A) is 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, 2019. 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- Wide Financial Statements /  Fund Financial Statements  Notes tot the Financial Statements Detail  Summary  The Department's basic financial statements include (1) government-wide financial statements, (2) individual fund financial statements, and (3) notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support thel 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 toj 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 oft the Department. These statements are prepared using the accrual basis ofaccounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and The Statement of Net Position presents information on all of the Department's assets, liabilities, and deferred outflows/inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position 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 even if cash has not yet changed hands.  considered in order to assess the overall health oft thel Department.  5    VILLAGE FIRE DEPARTMENT MANAGEMENTS DISCUSSIONANDANALYSIS (Continued) For the Year Ended December. 31,2019  The Statement of Activities presents information showing how the Department's net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows = the accrual method rather than modified accrual  that is used int the fund level statements.  The Statement of Net Position and the Statement of Activities include one class ofactivity:  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 oufflows of spendable resources, as well as on balances of spendable resources available at the end of the year. Such information may be useful in Because the focus of governmental funds is narrower than that 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 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 frevenues, 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 appropriated budget for its general fund, the capital replacement fund, and the facility fund. Budgetary comparison schedules have been provided for these funds to demonstrate compliance  evaluating the Department's near-term financing requirements.  be major funds for reporting purposes.  with these budgets. Fiduciary Funds  Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are: not reported in the government-wide financial statements because the resources of those funds are not available to support 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. The Department'si fiduciary activities are reported ina a separate statement of fiduciary net position.  6    VILLAGE FIRE DEPARTMENT MANAGEMENTSI DISCUSSIONANDANALYSIS (Continued) For the Year Ended December31,2019  Notes to Financial Statements  The notes to the financial statements provide additional information that is essential to a full understanding oft the data provided in the 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 al 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  $4,306,200 as ofy year end. Statement of Net Position:  The largest portion oft the Department's net position reflects its unrestricted net position.  The following table reflects the condensed Statement ofl Net Position:  Governmental. Activities 2019 4,088,834 $ 874,499 1,571,807 5,660,641 2,175,162 10,472 2,185,634 167,510 2,329,483 2,496,993 1,033,640 9,442 1,043,082 1,571,807 2,734,393 4,306,200 $ 1,816,570  2018 1,633,134 2,507,633 1,070,559 11,454 1,082,013 63,108 526,181 589,289 1,183,787 1,183,787 1,633,134 183,436  Assets Current and other assets Capital assets, net Deferred outflows pensions Deferred outflows OPEB Liabilities Current liabilities Long-term liabilities Deferred inflows pensions Deferred inflows- OPEB Net Position Neti investment in capital assets Unrestricted  Total Assets  Total Deferred Outflows of Resources  TotalLiabilities  Totall Deferred Inflows of Resources  Totall Net Position  7    VILLAGE FIRE DEPARTMENT MANAGEMENT'S. DISCUSSIONAND. ANALISIS (Continued) For the Year Ended December 31,2019  Unrestricted net position is used to meet the Department's ongoing obligations to participants. The Department's unrestricted net position was $2,734,393 as of year end. The Department experienced an overall increase in net position of $2,489,630. The increase is primarily attributable to an increase in assessment revenue for facility  improvements. Statement of Activities  The following table provides as summary ofthe Department's changes in net position:  Governmental Activities 2019 9,691,155 $ 5,803,780 175,615 8,411 326 5,545 9,881,052 7,391,422 7,391,422 2,489,630 1,816,570  2018 192,159 999 214,100 125,000 6,336,038 6,069,323 6,069,323 266,715 1,549,855  Revenues Participant assessments Charges for services Interest Other Gain on sale of capital assets  Totall Revenues Total Expenses Change in Net Position  Expenses Public safety  Beginning net position  Ending Net Position $ 4,306,200 $ 1,816,570  In comparison to the prior year, revenues increased by 56% or $3,545,014. This increase is mainly due to the increase in assessment revenue for renovation of the fire station. Total expenses for the Department increased by  22% or $1,322,099 largely as a result of an increase inj personnel expense. FINANCIAL ANALYSIS OF THE DEFAKIMENTSFUNDS  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 $3,921,324. Of this, $98,413 is nonspendable, $438,641 is assigned for equipment replacement, and $3,569,935 is assigned for improvements to The general fund is the Department's primary operating fund. At the end oft the year, unassigned fund balance of the general fund was a deficit $185,655, while total fund balance was a deficit $87,252. As a measure of the general fund's liquidity, it may be useful to compare total fund balance to total fund expenditures.  requirements.  oft the Department'si net resources available for spending at the end of the year.  thei facility.  8    VILLAGE FIRE DEPARTMENT MANAGEMENT'S. DISCUSSIONAND. ANALYSIS (Continued) For the Year Ended December3 31,2019  Thel Department's capital replacement fund had an ending fund balance of $438,641, ani increase of $92,665. This The facility fund had an ending fund balance of $3,569,935 which represents an increase of $3,235,349 from the prior year, whichi is mainly due to revenues from assessments for renovation ofthel Department's facilities.  increase is primarily due tot thei increase in assessment revenue int the current year.  CAPITAL ASSETS  At the end of the year, the Department's governmental activities had invested $1,571,807 (net of accumulated During the year, the Department purchased two vehicles in the amount of $74,026 and purchased a defibrillator in the amount of $69,998. Thel Department also retired one vehicle, reducing capital assets by $29,962. More detailed information on the Department's capital assets can be found in note III. B to the financial  depreciation)i in a variety of capital assets. This represents a net decrease of $61,327.  statements.  ECONOMIC FACTORS AND NEXT YEAR'S BUDGET The Department approved a $8.03 million budget for fiscal year 2020.  The City of Bunker Hill Village ("Bunker Hill") rejected the Department's 2019 budget, claiming it included a fund that was not established in the Interlocal Agreement (ILA). Bunker Hill opted to continue receiving services through December 31, 2019. During that time, the parties reached a new ILA that allows Bunker Hill to continue receiving fire protection services. The new ILA, beginning January 1, 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. Bunker Hill shall remain responsible for any obligation or liability ofthe Department during the agreement term. Int the future, Bunker Hill may be admitted to membership, but will not be eligible to serve as the Chairman or The new ILA does not impact the 2020 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  Vice Chairman ofthe Board of Commissioners.  employee post-retirement liability above its current level as calculated by thel Department. CONTACTING THE: 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 the Fire Chief, Village  Firel Department, 901 Corbindale, Houston, Texas 77024.  9    BASIC FINANCIALK STATEMENTS  11    VILLAGE FIRE DEPARTMENT STATEMENTOFNETPOSITION  December. 31,2019  Primary Government Governmental Activities $ 3,976,084 89,863 14,337 8,550 1,571,807 5,660,641 2,175,162 10,472 2,185,634  Assets Cash Prepaids Other receivables Inventory Capital assets, net  Total Assets  Deferred Outflows of Resources Deferred outflows pensions Deferred outflows- OPEB  Totall Deferred Outflows of Resources  Liabilities Current liabilities: Accounts payable Noncurrent liabilities: Due within one year Due in more than one year  167,510 167,510 273,420 2,056,063 2,329,483 2,496,993 1,033,640 9,442 1,043,082 1,571,807 2,734,393 4,306,200  Total Current Liabilities Total Noncurrent Liabilities  Total Liabilities  Deferred Inflows of Resources Deferredi inflows pensions Deferred inflows- OPEB Net Position Neti investment in capital assets Unrestricted  Totall Deferred Inflows of Resources  Totall Net Position  See Notes tol Financial Statements.  13    VILLAGE FIRE DEPARTMENT STATEMENTOFACTIVITIES For the Year Ended December31,2019  Net Revenue (Expense) and Changes in Net Position Primary Government Activities  Program Revenues Services  Charges for Governmental  Functions/Programs Primary Government Governmental Activities Publics safety  Expenses $ 7,391,422 $ General Revenues: Participant assessments Interest Other Gain on sale of capital assets Total General Revenues Change inl Net Position Ending Net Position  175,615 $ (7,215,807) 175,615  Total Governmental. Activities $ 7,391,422 $  (7,215,807) 9,691,155 8,411 326 5,545 9,705,437 2,489,630 1,816,570 4,306,200  Beginning net position  Seel Notes tol Financial Statements.  15    VILLAGE FIRE DEPARTMENT  BALANCE. SHEET GOVERMMENTAL FUNDS December 31,2019 General $ 557,490 $ 89,863 14,337 8,550 670,240 167,510 $ 589,982 757,492 98,413 (185,665) (87,252) 670,240 $  Total Governmental Funds 89,863 14,337 8,550 589,982 4,678,816 167,510 589,982 757,492 98,413 438,641 3,569,935 (185,665) 3,921,324  Capital Replacement  Facility  Assets Cash Prepaids Other receivables Inventory Due from other funds Liabilities Accounts payable and accrued liabilities Duet to other funds Fund Balances Nonspendable: Prepaids andi inventory Assigned for: Equipment replacement Facility improvements Unassigned  404,960 $ 3,013,634 $ 3,976,084  33,681 438,641  556,301 3,569,935  Total Assets  $  $  $  Total Liabilities  438,641 438,641  3,569,935 3,569,935  Total Fund Balances  Totall Liabilities and Fund Balances $  438,641 $ 3,569,935  Amounts reported for governmental activities in the Statement ofNet Position Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.  are different because:  Capital assets, net  1,571,807  Long-term liabilities and deferred outflows and deferred inflows related to the net pension and other postemployment benefits (OPEB) liability are  deferred in the governmental funds. Net pension liability Total OPEB liability Deferred outflows pensions Deferred outflows OPEB Deferred inflows pensions Deferred inflows OPEB therefore, are not reported in the funds. Compensated absences Seel Notes tol Financial Statements.  (1,887,198) (138,485) 2,175,162 10,472 (1,033,640) (9,442)  Long-term liabilities are not due and payable in the current period and,  (303,800) 4,306,200  Net Position of Governmental. Activities  17    VILLAGE FIRE DEPARTMENT  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES. INI FUND. BALANCES  GOVERMMENTAL FUNDS For the Year Ended December. 31,2019  Total Governmental Funds 175,615 8,411 326 9,875,507 5,412,322 1,115,405 243,392 6,771,119 3,104,388 5,545 5,545 3,109,933 811,391  Capital Replacement  General $ 6,031,155 $ 175,615 3,637 326 6,210,733 5,412,322 786,297 169,366 6,367,985 (157,252) (60,829) (60,829) (218,081) 130,829 (87,252) $  Facility  Revenues Participant assessments Charges for fuel Interest Other Expenditures Current: Personnel Operational Capital loutlay  160,000 $ 3,500,000 $ 9,691,155  1,146 161,146  3,628 3,503,628  Total Revenues  329,108 329,108 3,174,520 60,829 60,829 3,235,349 334,586  74,026 74,026 87,120 5,545 5,545 92,665 345,976  Total Expenditures Excess (Deficiency) of  Revenues Over (Under) Expenditures Other Financing Sources (Uses) Sale of capital assets Transfers in (out)  Total Other Financing Sources Net Change in Fund Balances  Beginning fund! balances  Ending Fund Balances $  438,641 $ 3,569,935 $ 3,921,324  Seel Notes tol Financial Statements.  19    VILLAGE FIRE DEPARTMENT  RECONCILATIONOFTHE: STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND. BALANCES OF GOVERMMENTAL FUNDS TO THE  STATEMENT OFACTIVITIES For the' Year Ended December. 31, 2019  Net changes ini fund balances- total governmental funds  $ 3,109,933  Amounts reported for governmental activities int the Statement of Activities are different Governmental funds report capital outlays as expenditures. However, int the Statement of Activities, the cost oft those assets is allocated over their estimated useful lives and  because:  reported as depreciation expense. Capital outlay Depreciation expense  144,024 (205,351)  Net pension andt total other postemployment benefits (OPEB) liabilities and deferred outflows and deferred inflows related to the net pension liability and total OPEB liability  are reported in the governmental funds. Net pension liability Total OPEB liability Deferred outflows pensions Deferred outflows OPEB Deferred inflows pensions Deferredi inflows OPEB Compensated absences See Notes to Financial Statements.  (1,722,452) 4,385 1,104,603 (982) 150,147 (9,442) (85,235)  Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.  Change in Net Position of Governmental Activities $ 2,489,630  21    VILLAGE FIRE DEPARTMENT STATEMENT OF FIDUCLARYNETPOSITION  AGENCY. FUND December. 31,2019  Ambulance Billing 372,978 372,978 372,978 372,978  Assets Cash Liabilities Accounts payable  Total Assets Total Liabilities  Seel Notes tol Financial Statements.  23    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS For the Year Ended December. 31,2019  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  A. Reporting Entity  On December 20, 1978, six contracting cities joined into an interlocal cooperation agreement (the "Interlocal Agreement") to establish a common municipal fire department, chartered as the Village Fire Department (the Department"), to provide fire and rescue services beginning January 1, 1979. The area of coverage consists of the six cities commonly known as the Memorial Villages (the "Participating Cities") and is approximately ten square miles. The City of Bunker Hill Village (Bunker Hill) rejected the Department's 2019 budget, claiming it included a fund that was not established in the Interlocal Agreement. Bunker Hill opted to continue receiving services through December 31, 2019, during that time the parties reached al long-term services agreement that allows Bunker Hill to continue receiving fire protection services. The new interlocal agreement, beginning January 1, 2020, states Bunker Hill is no longer aj participating member oft the Department and does not have voting rights, but is a customer of the Department. Bunker Hill shall remain responsible for The Department operates under a 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 aj potential component unit in the reporting entity is made by applying the criteria set forth in generally accepted accounting principles. The basic, but not the only, criterion for including 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 oft 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. AsofDecember 31, 2019, the Department had no component units. In the future, Bunker Hill may be admitted to membership, but will not be eligible to serve as the The Department is not considered a component unit of the Participating Cities, but is reported as a  any obligation or liability oft the Department during the agreement term.  Chairman or Vice Chairman oft the Village Fire Commission.  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 in the fund financial statements. Governmental activities, which normally are supported by intergovernmental revenues and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no business-type activities.  25    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL, STATEMENTS (Continued) For the Year Ended December31,2019  I Basis of Presentation-Govermment-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 As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and various other functions of the Department. Elimination of these charges would distort the direct costs and program revenues  excluded from the government-wide financial statements.  reported for the various functions concerned. D. Basis of Presentation - Fund Financial Statements  The fund financial statements provide information about the Department's funds, including its fiduciary fund. Separate statements for each fund category - governmental and fiduciary - are presented. The emphasis of fund financial statements is on major governmental funds, each displayed  inas separate column.  Thel Department reports the following governmental funds:  The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from 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 of 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 of 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, thel 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 government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental) are eliminated sO that only the net amount is Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements, these amounts are reported at gross amounts as transfers in/out. While reported in  agency capacity.  included as internal balances in the governmental activities column.  26    VILLAGE FIRE DEPARTMENT NOTESTO. FINANCIALSTATEMENTS (Continued) For the Year Ended December. 31,2019  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 isi included as transfers in the governmental activities column.  E. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment is determined by the applicable measurement focus and basis 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 al 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 to pay liabilities of the current period. For this purpose, the Department considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Participant assessments, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and sO have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered to be measurable and available only when cashi is received by thel Department. F. Assets, Liabilities, Deferred Outlows/Inflows of Resources, and Net Position/Fund Balance  transactions or events for recognition in the financial statements.  imposed by the provider have been met.  1. Cash and Cash Equivalents  The Department's cash consists of demand deposits. All short-term investments that are highly  liquid are considered to be cash and cash equivalents.  2. Investments  The Department has adopted a written investment policy regarding the investment of its funds, as required by the Public Funds Investment Act (Chapter 2256, Texas Local Government Code), which permits the Department toi invest in most of thei investments permitted under state statutes.  27    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December31,2019  3. Receivables  All trade receivables are shown net ofa an allowance for uncollectibles.  4. Inventories and Prepaid Items (i.e., the purchase method).  All inventories are valued at cost using the last-in/first-out (LIFO) method. The cost of governmental fund inventories are recorded as expenditures when the related liability is incurred Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as  prepaid items in both government-wide and fund financial statements.  5. Capital Assets  Capital assets, which include property and equipment, are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Department as assets with an initial, individual cost ofmore than $2,500 and an estimated useful 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 5to 40 years 5to 15 years 9to 18 years 5years  Asset Description  Buildings andi improvements Machinery and equipment Vehicles Computer equipment  Deferred Outflows/Inflows of] Resources  Ina 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 ouflows 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 expenselexpenditure) 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 of resources are amortized as follows:  Deferred outflows/inflows from pension/other postemployment benefits (OPEB) activities are amortized over the average of the expected service lives of pension/OPEB plan 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 oft five years.  28    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL STATEMENTS (Continued) For the Year Ended December31,2019  For employer pension/OPEB plan contributions that were made subsequent to the measurement date through the end of the Department's fiscal year, the amount is deferred and recognized as a reduction to the net pension/OPEB liability during the measurement  period in which the contributions were made.  7. Compensated Employee Absences  The Department provides sick and holiday/vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to another. Sick leave may be carried over from one year to the next, not to exceed 540 hours for 40- hour personnel and not to exceed 648 hours for operational personnel. Upon separation of employment, sick leave balance will not be paid. However, obligated sick leave earned prior to September 1, 1996: shall have 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 2161 hours for operational personnel may be carried over to the next year. Also, compensatory time up to 200 hours may be carried over to the next year. Upon separation of employment, 40-hour personnel are allowed to be paid a maximum payout of 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, of which each 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 bet made about the order in which the resources are considered to be applied. Iti is the Department's policy to consider restricted net position to have been depleted  before unrestricted net position is applied. 10. Fund Balance Flow. Assumptions  Sometimes the Department will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the Department's policy to consider restricted fund balance 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. 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  29    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December3 31,2019  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 ori imposed by law through constitutional provisions are classified as restricted. The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the Department's highest level of decision-making authority. The Board is the highest level of decision-making authority for the Department that can, by adoption of an ordinance prior to the end oft the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until as similar action is taken (the adoption Amounts in the assigned fund balance classification are intended to be used by the Department for specific purposes but do not meet the criteria to be classified as committed. The Board may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional  assignment (assigned fund balance).  ofanother ordinance) to remove or revise the limitation.  action is essential to either remove or revise a commitment.  12. Estimates  The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets, liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual  results could differ from those estimates.  13. Pensions  For the purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's fiduciary net position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are  reported at fair value.  14. Other Postemployment Benefits  The Department provides postemployment healthcare benefits as mandated by the Consolidated Omnibus Budget Reconciliation Act (COBRA). The requirements established by COBRA are fully funded by employees who elect coverage under COBRA and the Department incurs no direct costs. 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). Thel Department elected, by ordinance, to provide group-term life insurance coverage to both current and retired employees. The funding policy for the SDBF program is to assure that adequate  30    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL: STATEMENTS (Continued) For the Year Ended December. 31,2019  resources are available to meet all death benefit payments for the upcoming year. Benefit payments are treated as being equal to the employer's yearly contributions for retirees. Benefit payments and refunds are due and payable in accordance with the benefit terms. Information about the Department's total other postemployment benefit (OPEB) liability, deferred outflows of resources, deferred inflows of resources, and OPEB expense is provided by TMRS from reports prepared by  their consulting actuary. G. Revenues and EapenditureyExpenses 1.1 Program Revenues  Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the  operational or capital requirements ofay particular function or segment.  II. STEWARDSHIP, COMPLIANCE, AND. ACCOUNTABILITY  The original budget is adopted by the Board and must be approved by the City Councils of the participating cities that hold a majority in interest. Amendments made during the year must be adopted  by the! Board and approved by all oft the participating cities. 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, 2019, fair market values of pledged securities and FDIC coverage exceeded bank balances  B. Capital Assets  As summary of changes in capital assets at year endi is as follows:  Beginning Balance $ 1,272,745 $ 837,989 2,042,235 4,152,969 (981,873) (685,417) (852,545) (2,519,835) 1,633,134 31  Ending Balance $ 1,272,745 907,987 2,086,299 4,267,031 (1,012,805) (718,325) (964,094) (2,695,224) 1,571,807 $ 1,571,807  Increases 69,998 74,026 144,024 (30,932) (32,908) (141,511) (205,351) (61,327)  Decreases  Capital assets being depreciated: Buildings andi improvements Furniture and equipment Vehicles Less accumulated depreciation for: Buildings andi improvements Furniture and equipment Vehicles  (29,962) (29,962)  Total capital assets being depreciated  29,962 29,962  Total accumulated depreciation Capital assets being depreciated, net  Governmental, Activities Capital Assets, Net $ 1,633,134 $ (61,327) $    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the' Year Ended December 31,2019  . - Long-Term Liabilities for the year.  The following is a summary of changes in the Department's total governmental long-term liabilities  Beginning Balance 164,746 142,870  Ending Due Within Balance 1,887,198 138,485  Additions Reductions 1,722,452  One Year  Governmental. Activities: Compensated absences Net pension liability Total OPEB liability Total Governmental  $ 218,565 $ 498,436 $ 413,201 $ 303,800 $ 273,420  4,385  Activities $ 526,181 $ 2,220,888 $ 417,586 $2 2,329,483 $ 273,420 Long-term liabilities duei in more than one year $2 2,056,063  D. Interfund Receivables and Payables  The composition ofinterfund' balances as ofl December 31, 2019i is as follows:  Due to Facility Fund  Due from General Fund  Amounts $ 33,681 556,301 589,982  Capital Replacement Fund General 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 in1 the accounting system, and(3)payments between funds are made.  IV. OTHER! INFORMATION  A. Interlocal Agreement Between the Participating Cities  InJ 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 offive years each on its anniversat/ltermination 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 thel Interlocal Agreement is in effect. The amendments to the Interlocal Agreement also changed the procedures through which the Participating Cities approve The Interlocal Agreement was further amended during 1995 to allow the Department to bill for emergency medical services on behalfofthe six Participating Cities. The billing is accounted for as reported in Note I.V.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 of a new: fire department building on the  1990 and the current automatic renewal extends to December 31,2020.  each year's budget and intra-budgetary transfers.  32    VILLAGE FIRE DEPARTMENT NOTES TO. FINANCIALSTATEMENTS (Continued) For the Year Ended December 31,2019  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 Hill is no longer aj participating member oft thel Board, but as a customer, continues receiving fire protection and emergency services from the Department. Following the. Agreement term, ifin good standing with the current ILA, Bunker Hill may become a  insured.  participating member.  B. Agreement with the City of] Houston  The Department has an automatic assistance agreement with the City ofH Houston to provide al 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 int the areas to which the Department provides services.  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  thel Department att the end of the month: for 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 Participating Cities. In the current year, the funds have not been remitted to the cities as the Board An eight percent feei is paidt to the contractor that issues the billings and collects the payments for the Department. The service feei is considered to be an obligation oft 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. The Participating Cities will vote on allowing the Department to retain these funds for facility As stated in the December 2019 amended Interlocal Agreement, Bunker Hill is not entitled to any  will vote on retaining these monies to fund the fire station renovation.  improvements.  return of departmental ambulance revenues received by the Department.  33    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL. STATEMENTS (Continued) For the' Year Ended December 31,2019  The amounts collected and paidi in 2019 are as follows:  Ambulance Billing $ 39,780 352,542 307 352,849 (19,651) (19,651) 372,978  Beginning balance Total 2019 collections (net off fees) 2019i interest earned Total cash receipts Professional fees Paid to cities Total 2019 disbursements Ending balance  *Thel Department did not remit collections tol Participating Cities in 2019  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 of risk to cover losses to which it may be exposed. The Department assumes substantially all risks associated with tort and liability claims due to the performance of its duties. Currently, the Department is not involved in any risk pools with other government entities, but does purchase insurance for such events that may occur. The Department has not reduced insurance coverage or had settlements that exceeded coverage amounts in the last  three years. F.Contingent Liabilities  Liabilities are reported when it is probable that al loss has occurred and the amount 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 ofinflation, recent claim settlement trends including frequency and amount of payouts, and other economic and social factors. No claim  liabilities are reported at year end. G.Pension Plans  1. Texas Municipal Retirement System  Plan Description  The Department participates as one of 887 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 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 ofTexas. 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 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 that can be obtained at www.tmrs.com. All eligible employees of the Department are required to participate in' TMRS.  34    VILLAGE FIRE DEPARTMENT NOTESTO FINANCIAL STATEMENTS (Continued) For the Year Ended December: 31,2019  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 Deparment-financed monetary credits, with interest, were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payment options. Members may also choose to receive a portion of their benefit as a partial lump sum distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75 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  TMRS.  percent oft 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  2019 7.00% 1.5tol 5 60/5,0/20 70%ofCPI  2018 7.00% 1.5tol 5 60/5,0/20 70%ofCPI  100% Repeating, Transfers 100% Repeating, Transfers  At the December 31, 2018 valuation and measurement date, the following employees were covered  by the benefit terms:  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to, but noty yetr 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 amount to Employees for the Department were required to contribute 7% oft their annual gross earnings during the fiscal year. The contribution rates for the Department were 6.29% and 6.09% in calendar years  finance any unfunded accrued liability.  35    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December. 31,2019  2018 and 2019, respectively. The Department's contributions to TMRS for the calendar year ended December: 31, 2019 were $257,853, which were equal to the required contributions.  Net Pension Liability of that date. Actuarial Assumptions assumptions: Inflation Overall payroll growth Investment rate ofr return  The Department's Net Pension Liability (NPL) was measured as of December 31, 2018 and the Total Pension Liability (TPL) used to calculate the NPL was determined by an actuarial valuation as  The TPL in the December 31, 2018 actuarial valuation was determined using the following actuarial  2.50% pery year 3.00% per year  6.75%, net of pension plan investment expense, including inflation  Salary increases were based on a service-related table. Mortality rates for active members, retirees, and beneficiaries were based on the gender-distinct RP2000 Combined Healthy Mortality Tables with Blue Collar Adjustment, with male rates multiplied by 109 percent and female rates multiplied by 103%. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements. For disabled annuitants, the gender-distinct RP2000 Combined Healthy Mortality Tables with Blue Collar Adjustment are used with male rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. In addition, a3 3% minimum mortality ratei is applied to reflect thei impairment for younger members who become disabled. The rates are projected on a fully generational basis by scale BB to account for future The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2010 to December 31, 2014. They were adopted in 2015 and first used in the December 31, 2015 actuarial valuation. The post- retirement mortality assumption for healthy annuitants and annuity purchase rate are based on the mortality experience investigation study covering 2009 through 2011 and dated December 31, 2013. Inc conjunction with these changes first used in the December 31, 2013 valuation, TMRS adopted the EAN actuarial cost method and a one-time change to the amortization policy. 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 ofr 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 a 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 geometric  mortality improvements subject to the 3%1 floor.  mean (conservative) with an adjustment for time (aggressive).  36    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL STATEMENTS (Continued) For the Year Ended December. 31,2019  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 Real 4.30% 6.10% 1.00% 3.39% 3.78% 4.44% 3.56% 7.75%  Asset Class Domestic Equity International Equity Core Fixed Income Non-Core Fixed Income Real Return Real Estate Absolute Return Privatel Equity  Target Allocation Rate of Return (Arithmetic)  17.50% 17.50% 10.00% 20.00% 10.00% 10.00% 10.00% 5.00% 100.00%  Total  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 of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was  applied to all periods ofp projected benefit payments to determine the TPL.  Changes in thel NPL  Increase (Decrease) Plan Liability Fiduciary Net Liability  Total Pension (A) 386,412 $ 1,251,321 (2,721)  Net Pension $ 386,412 1,251,321 (2,721) (228,219) (253,980) 558,275 10,800 564 1,722,452 164,746  Position (B) (A)-(B)  Changes for the year: Service cost Interest Changes in assumptions Contributions employer Contributions employee Neti investment income contributions Administrative expense Other changes Balance atl December 31, 2017  Difference between expected and actual experience  228,219 253,980 (558,275) (948,762) (10,800) (564) 1,831,936 18,654,523  Benefit payments, including refunds of employee  (948,762) 686,250 18,819,269  Net Changes  Balance at December31,2018 b 19,505,519 $ 20,486,459 > 1,887,198  37    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the' Year Ended December31,2019  Sensitivity of the NPL to Changes in the Discount Rate  The following presents the NPL of the Department, calculated using the discount rate of 6.75%, as well as what the Department's NPL would be ifit were calculated using a discount rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current rate:  1%1 Decrease Rate (5.75%)  1% Increase in (7.75%)  in Discount Discount Rate Discount Rate  (6.75%)  Department's Net Pension Liability/(Asset) $ 4,409,880 $ 1,887,198 $ (201,127)  Pension Plan Fiduciary Net Position  Detailed information about the pension plan's fiduciary net position is available in a separately- issued TMRS financial report. That report may be obtained on the Internet at www.tmrs.com. Pension Expense and Deferred Outlows/Deferred Inflows of Resources Related to Pensions For the calendar year ended December 31, 2019, the Department recognized pension expense of At December 31, ,2019, the Department reported deferred outflows of resources and deferred inflows  $323,781.  ofresources related toj pensions from the following sources:  Deferred Outflows of Resources 57,634 $ 183,960 1,681,103 252,465  Deferred Inflows of Resources 316,707 716,933  Differences between expected and actual economic experience Changes in actuarial assumptions Difference between projected and actual investment earnings Contributions subsequent to the measurement date  Total $ 2,175,162 $ 1,033,640  $252,465 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction of the NPL: for the fiscal year ending December 31, 2020. Other amounts reported as deferred outflows and inflows of resources  related to pensions will be recognized inj pension expense as follows:  Calendar Year Ended December31 2020 2021 2022 2023 2024 Thereafter  Pension Expense $ 399,762 173,490 86,607 371,161 2,028 (69)  Total $ 1,032,979  38    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIALSTATEMENTS (Continued) For the Year Ended December31,2019  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 of their compensation to the Plan for payment of employee benefits selected by each participant. The Plan is funded entirely from participants' contributions. The Department is not required to provide any employer  contributions to the 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 The member entity contributes to the SDBF at a contractually required rate (based on the covered payroll of employee members) as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year. The intent is not to pre-fund retiree term life insurance during employees' entire careers. No assets are accumulated in at trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board (GASB 75). As such, the SDBF is considered to be a single-employer unfunded OPEB defined benefit plan with benefit payments treated as being equal to the employer's yearly 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 balance in the SDBF  November 10 ofany year to be effective the following. January 1.  contributions for retirees.  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 isa 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).  39    VILLAGE FIRE DEPARTMENT NOTES TO FMNCALSTATEMENIS (Continued) For the Year Ended December: 31,2019  Participation int the SDBF as ofDecember 31, 2018 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  The Department's total OPEB liability of $138,485 was measured as of December 31,2018 and was  determined by an actuarial valuation as oft that date. Actuarial Assumptions and Other Inputs  The total OPEB liability in the December 31, 2018 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods includedi in the measurement,  unless otherwise specified:  Inflation Salary increases Discount rate* Administrative expenses Mortality service retirees Mortality- disabled retirees  2.5% 3.71%  3.5%1 to 10.5% including inflation  All administrative expenses are paid 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 ai 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 on af fully generational basis with scale BB to account for future mortality improvements subject to the 3%1 floor.  reporting requirements under GASB: Statement No. 68.  generational basis with scale BB.  *The discount rate was based on the Fidelity Index's "20-Year Municipal GO AA Index" rate as of December 31, 2018. The actuarial assumptions used in thel December 31,2018 valuation were based on the results of an actuarial  experience study for the period December 31, 2010 to December 31, 2014.  40    VILLAGE FIRE DEPARTMENT NOTES TO FINANCIAL. STATEMENTS (Continued) For the Year Ended December 31,2019  Changes in the Total OPEB Liability  Increase TotalOPEB Liability $ 3,628 4,777 (1,302) (10,762) (726) (4,385) 142,870  Changes fort they year: Service cost Interest Change ofbenefit terms Changes in assumptions Benefit payments Balance at December: 31, 2017  Difference between expected and actual experience  Net Changes  Balance. at December31,2018 $ 138,485  There were no changes of assumptions or other inputs that affected measurement oft the total OPEB There were: no changes of benefit terms that affected measurement of the total OPEB liability during  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%1 Increase  (2.71%) 167,643 $  (3.71%)  (4.71%)  Department's Total OPEB Liability  138,485 $ 116,039  OPEB Expense and Deferred Outflows/Inflows. of Resources Related to OPEB For the year ended December 31,2 2019, the Department recognized OPEB expense of $8,425. The Department reported deferred outflows of resources related to OPEB from the following  sources:  Deferred Deferred Outflows of Inflows of Resources Resources $ $ 1,142 9,228 9,442 1,244 Total $ 10,472 $ 10,584  Differences between expected and actual economic Experience Changes in actuarial assumptions Contributions subsequent to the measurement date  41    VILLAGE FIRE DEPARTMENT NOTESTO FINANCIAL STATEMENTS (Continued) For the' Year Ended December: 31,2019  $1,244 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as ar reduction ofthe total OPEB liability for Amounts reported as deferred outflows of resources related to OPEB will be recognized in OPEB  the fiscal year ending December 31,2020.  expense as follows:  Fiscal Year Ended December: 31 2020 2021 2022 2023 2024 Thereafter Total $  OPEB Expense $ 20 20 20 20 20 (1,456) (1,356)  Concentrations and Economic Dependency  The Department's principal source of revenue consists of charges to the Participating Cities under the provisions oft 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 thel Interlocal Agreement. Except for the City ofHilshire Village, withdrawal ofany one of the other The approximate percentages of total City assessments and total revenues provided by each City are  ongoing operations.  five cities 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  42    REQUIRED SUPPLEMENTARYINFORMATION  43    VILLAGE FIRE DEPARTMENT SCHEDULE OFI REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE-BUDGETANDACTUAL BUDGETARYBASIS)  GENERAL FUND For the Year Ended December31,2019  Variance with Final Budget Positive (Negative)  Original Budget Amounts  Final Budget Amounts  Actual Amounts  Revenues Participant assessments Prior year authorization (2) Interest Other Expenditures Personnel Operational Capital outlay  $ 6,031,155 $ 6,031,155 (1)$ 6,031,155 $  130,289 6,161,444 5,284,045 697,110 120,000 6,101,155 60,289  (130,289) 3,637 326 (126,326) (128,277) 86,428 (49,366) (91,215) (217,541) (60,829) (60,829)  3,637 326 6,035,118 5,412,322 610,682 169,366 6,192,370 (157,252) (60,829) (60,829) (218,081) $ (278,370) 130,829 (87,252) 175,615 (175,615) (218,081) 130,829 (87,252)  Total Revenues  6,031,155 5,284,045 627,110 120,000 6,031,155  Total Expenditures  Excess of Revenues Over Expenditures Other Financing Sources/Uses) Transfers (out)  Total Other Financing (Uses) Net Change in Fund Balance $  $  60,289  Beginning fund balance  Ending Fund Balance  Reconciliation to GAAP Basis: Prior year surplus carryover Charges for fuel Fuel costs  Net Change in Fund Balance Ending Fund Balance  Beginning fund balance $ 5,986,155 45,000 160,000 3,500,000 9,691,155 70,000 60,289 130,289  (1) General operations (1) Compensated absences Capital replacement Facility  Total Assessments  (2) Prior year authorization (Non-GAAP)- Amounts in beginning fund balance  Communication: software Transfer to facility  $  45    VILLAGE FIRE DEPARTMENT TEXAS. MUNICIPAL RETIREMENTSISIEN For the' Year Ended December31,2019  SCHEDULE OF CHANGES. INNET 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 (ont thet total pension liability) Difference between expected and actual experience Change ofa assumptions Benefit payments, including refunds of employee contributions Net Change in' Totall 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 Beginning plan fiduciary net position  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%  Ending Plan Fiduciary Net Position $ 16,573,542 $ 16,074,375 $ 16,822,587 $ 18,654,523  Net Pension Liability $  438,155 $ 2,045,765 $ 1,371,978 $  Plan Fiduciary Net Position asa a Percentage of Totall Pension Liability Covered Payroll Net Pension Liability as al Percentage ofCovered Payroll five-year period.  97.42%  88.71%  92.46%  $ 3,369,589 $ 3,302,977 $ 3,416,713 $ 3,488,534  13.00%  61.94%  40.15%  4.72%  *Only five years ofinformation is currently available. Thel Department will build this schedule over the next  46    Measurement Year* 2018 $ 386,412 1,251,321 (2,721) (948,762) 686,250 18,819,269 19,505,519 $ 228,219 253,980 (558,275) (948,762) (10,800) (564) (1,036,202) 18,654,523 17,618,321 1,887,198 90.32% $ 3,628,281  52.01%  47    VILLAGE FIRE DEPARTMENT SCHEDULE OF CONTRIBUTIONS TEXAS, MUNICIPAL RETIREMENT: SYSTEM For the Year Ended December. 31,2019  Fiscal Year* 2015  2014 $ 257,926 $ 257,926  2016  2017 290,944 290,944  Actuarially determined contribution Contributions inr relation tot the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as aj percentage of covered payroll four-year period. 1.Valuation) Date:  232,200 $ 228,920 $  232,200  228,920  $ 3,369,589 $ 3,302,982 $ 3,416,716 $ 3,488,534  7.65%  7.03%  6.70%  8.34%  *Only six years of information is currently available. The Department will buildt this schedule over the next  Notes tol Required Supplementary Information: Actuarially determined contribution rates are calculated as of December 31 and become effective inJ January, 13 months later. 2. Methods and Assumptions Usedt tol Determine Contribution Rates:  Actuarial cost method Amortization method Remaining amortization period Asset valuation method Inflation Salary increases Investment rate of return Retirement age Mortality  Entry age normal Level percentage of payroll, closed 27 years 10 year smoothed market; 15% soft corridor 2.5% 3.50%1 to 10.5%i including inflation 6.75% 2014. BB.  Experience-based table of rates that are specific to the Department's plan of benefits. Last updated for the 2015 valuation pursuant to an experience study of the period 2010- 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 generational basis with scale  3.Other Information:  There were no benefit changes during the year.  48    Fiscal Year* 2018 228,109 $ 252,456 228,109 3,628,278 6.29%  2019  252,456 4,145,562 6.09%  49    VILLAGE FIRE DEPARTMENT TEXAS. MUNICIPAL RETIREMENTSISTEM For the Yearl Ended December 31,2 2019  SCHEDULE OF CHANGES. IN TOTAL OPEB. LIABILITY, AND RELATED RATIOS  Measurement Year* 2017 2,791 $ 4,720 12,228 (698) 19,041 123,829  2018 3,628 4,777 (1,302) (10,762) (726) (4,385) 142,870  Total OPEBI Liability Service cost Interest (ont the total OPEBI liability) Changesi in benefitt 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 Changei in Total OPEB Liability  Ending' Total OPEB Liability $ 142,870 $ 138,485  3,488,534 $ 3,628,281 4.10%  3.82%  * Only two years ofi information is currently available. Thel Department will build thiss schedule over the next eight-year period. **I Due tot the SDBF being considered an unfunded OPEBI plan under GASB 75, benefit payments are treated as being equal tot the  employer'syearly contributions for retirees. Notes tol Required Supplementary Information:  Valuation Date:  Actuarially determined contribution rates are calculated: as ofl December: 31 and become effective inj January, 13 months later.  Methods and/ Assumptions Usedt to Determine Contribution Rates:  Actuarial cost method Inflation Salary increases Discount rate Administrative expenses Mortality- service retirees Mortality disabled retirees  Entry age normal 2.5% 3.501 to 10.5%i including inflation 3.71% under GASB 68.  All administrative expenses are paid through the PTF and accounted for under reporting requirements RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% an female rates multiplied by 103% and projected on ai fully generational basis withs scale BB. 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 on a fully generational basis withs scale BB to account for future mortality improvements  subject tot the 3%1 floor.  Other Information:  No assets are accumulated in at trust that meets the criteriai inj paragraph 4 ofGASB 75 to pay related benefits. The discount rate was based on the Fidelity Index's' "20-Year Municipal GO AA Index" rate as of December 31, 2018.  Change of assumptions ist the annual change int the municipal bond index rate.  There were no benefit changes during the year.  50    SUPPLEMENTARYINFORMATION  51    VILLAGE FIRE DEPARTMENT SCHEDULE OFI REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE-, BUDGET AND. ACTUAL CAPITAL REPLACEMENT FUND For the Year Ended December. 31,2 2019  Variance with Final Budget Positive (Negative)  Original Budget Amounts $  Final Budget Amounts  Actual Amounts  Revenues Participant assessments Interest Expenditures Capital outlay  160,000 $ 160,000 160,000 160,000  160,000 (I)$ 160,000 160,000 160,000  160,000 $ 1,146 161,146 74,026 74,026 87,120 5,545 5,545 92,665 345,976 438,641  1,146 1,146 85,974 85,974 87,120 5,545 5,545 92,665  Total Revenues Total Expenditures  Excess ofl Revenues Over Expenditures Other Financing Sources(Uses) Sale of capital assets  Total Other Financing Sources Net Change in Fund Balance  Beginning fund balance  Ending Fund Balance $  General operations Compensated absences (I) Capital replacement Facility  5,986,155 45,000 160,000 3,500,000 9,691,155  Total Assessments  53    VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE-1 RUDGETANDACTUAL FACILITY. FUND For the Year Ended December. 31, 2019  Variance with Final Budget Positive (Negative)  Original Budget Amounts  Final Budget Amounts  Actual Amounts  Revenues Participant assessments Interest Expenditures Capital outlay  $ 3,500,000 $ 3,500,000 (1)$ 3,500,000 $  3,628 3,503,628 329,108 329,108  3,628 3,628 3,231,721 3,231,721  Total Revenues Total Expenditures Net Change in Fund Balance $  3,500,000 3,500,000 3,500,000  3,500,000 3,560,829 3,560,829 (60,829)  3,235,349 $ 3,296,178 334,586  Beginning fund balance  Ending Fund Balance $ 3,569,935  General operations Compensated absences Capital replacement (1) Facility  $ 5,986,155 45,000 160,000 3,500,000  Total Assessments $ 5,803,780  55    VILLAGE FIRE DEPARTMENT COMBINING. BALANCE SHEET SUBFUNDS OF THE GENERAL. FUND  December31,2019 General Operations $ 491,263 $ 89,863 14,337 37,615 8,550 641,628 167,510 $ 589,982 757,492 98,413 (214,277) (115,864) 641,628 $  Governmental Compensated Absences 66,227 $  Total General Fund $ 557,490 89,863 14,337 8,550 670,240 167,510 589,982 757,492 98,413 (185,665) (87,252) 670,240  Reconciliation  Assets Cash Prepaids Other receivables Due from other funds Inventory Liabilities Accounts payable and accrued liabilities Due to other funds Fund Balances: Nonspendable: Prepaids and inventory Unassigned  (37,615) (37,615) $  Total Assets  66,227  $  $ 37,615 37,615  $ (37,615) (37,615)  Totall Liabilities  28,612 28,612 66,227 $  Total Fund Balances  Totall Liabilities and Fund Balances $  (37,615) $  57    VILLAGE FIRE DEPARTMENT COMBININGSTATEMENT OF REVENUE, EXPENDITURES, AND CHANGES. INI FUND BALANCES SUBFUNDS OF THE GENERAL FUND For the Year Ended December 31,2019  Governmental Compensated Absences  Total General Fund  General Operations $ 5,986,155 $ 175,615 3,622 326 6,165,718 5,397,837 786,297 169,366 6,353,500 (187,782) (60,829) (60,829) (248,611) 132,747  Revenues Participant assessments Charges for fuel Interest Other Expenditures Personnel Operational Capital outlay  45,000 $ 6,031,155 15 45,015 14,485 14,485 30,530  175,615 3,637 326 6,210,733 5,412,322 786,297 169,366 6,367,985 (157,252) (60,829) (60,829) (218,081) 130,829 (87,252)  Total Revenues  Total Expenditures Excess (Deficiency) ofl Revenues Over (Under) Expenditures Total Other Financing (Uses) Net Change inl Fund Balances  Other Financing Sources (Uses) Transfers (out)  30,530 (1,918) 28,612 $  Beginning fund balances Participant refunds  Ending Fund Balances $ (115,864) $  59    VILLAGE FIRE DEPARTMENT SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE-BUDGETANDACTUAL GENERAL OPERATIONSSUBFUND For the Year Ended December. 31,2019  Variance with Final Budget Positive (Negative)  Original Budget Amounts  Final Budget Amounts  Actual Amounts $ 5,986,155 $ 3,622 326 5,990,103 5,397,837 610,682 169,366 6,177,885 (187,782) (60,829) (60,829)  Revenues Participant assessments Prior year authorization (2) Interest Other Expenditures Personnel Operational Capital outlay  $ 5,986,155 $ 5,986,155  130,829 6,116,984 5,239,045 697,110 120,000 6,056,155 60,829 (60,829) (60,829)  (130,829) 3,622 326 (126,881) (158,792) 86,428 (49,366) (121,730) (248,611)  Total Revenues  5,986,155 5,239,045 627,110 120,000 5,986,155  Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources(Uses) Transfers (out) Total Other Financing (Uses) Net Change in Fund Balance $  (248,611) $ (248,611) 132,747 (115,864) 175,615 (175,615) (248,611) 132,747 (115,864)  Beginning fund balance  Ending Fund Balance  Reconciliation to GAAP Basis: Charges for fuel Fuel costs  Net Change in Fund Balance Ending Fund Balance  Beginning fund balance $ 5,986,155 45,000 160,000 3,500,000  (1) General operations Compensated absences Capital replacement Facility  Total Assessments $ 9,691,155  (2) Prior year authorization (Non-GAAP)- Amounts in beginning fund balance  Communication: software Transfer toi facility  70,000 60,829 130,829  $  61    VILLAGE FIRE DEPARTMENT SCHEDULE OFI REVENUES, EXPENDITURES, AND CHANGES INI FUND. BALANCE-1 BUDGETAND. ACTUAL GOVERMMENTAL COMPENSATED, ABSENCES. SUBFUND Fort the Year Ended December31,2019  Variance with Final Budget Positive (Negative)  Original Budget Amounts $  Final Budget Amounts  Actual Amounts  Revenues Participant assessments Interest Expenditures Personnel  45,000 $ 45,000 45,000 45,000  45,000 (1)$ 45,000 45,000 45,000  45,000 $ 15 45,015 14,485 14,485 30,530 $ (1,918) 28,612  15 15 30,515 30,515 30,530  Total Revenues  Total Expenditures Net Change in Fund Balance $  Beginning fund balance  Ending Fund Balance $  General operations (1) Compensated absences Capital replaçement Facility  $ 5,484,969 45,000 130,000 143,811 5,803,780  Total Assessments  63    5  10 11 life Threatening ftyjFire Response Time  12 13 14 15  16 %offire type: fire alarm  Total Number ofl Incidents 2020  Ufe Threatening (LT) EMS Incidents  Nati Stand. 6:30 of90% Natl. Stand 10:30 of90% #LTFire Natis Stand. 6:50 of9 90% %ofz 2019 Calls are: Fire Alarms %ofFireCalls  Firc EMS Total #LTEMS 1st Resp. Time 52 67 119 38 8 6 14 1  ALS Resp Time  Fire EMS  Bunker Hill Village 52 38 90 17 Hunters Creek Village 85 42 127 14 Piney Point Village 51 29 80 13 Spring Valley Village 41 55 96 21  3:27 100% 6:08 100% 5 3:20 100% 3:11 100% 4 2:17 100% 6:19 100% 2 2:30 100% 4:27 100% 3 3:08 100% 4:54 100% 5 2:03 100% 5:26 100% 3 2:47 100% 5:10 100% 22  5:16 100% 58% 42% 24 4:38 100% 44% 56% 26 6:19 100% 57% 43% 3 4:27 100% 67% 33% 25 5:18 100% 64% 36% 20 2:41 100% 43% 57% 16 39% 4:50 100% 61% 39% 114 40%  46% 50% 38% 29% 39%  Hedwig' Village Hilshire Village  Houston Totals  78 0 78 367 237 604 104  Notes: ALLI Response Time categorles include from ther receipt oft the call at the Primary Dispatch to arrival lonk location oft the respondingu units.  Column 1: Reflects thec cities! listed within thec chart.  Column 2: Reflects they year tod date number of" "fire" type calls withine eachj jurisdiction. Includes: fires, vehicle collisions, gas! leaks, rescues, treel In roadways, and others.  Column 3: Reflects the yeart to date numberc of "EMS" calls withine eachj jurisdiction. Column 4: Reflects the yeart to date, total number ofall calls within eachj jurisdiction.  Column! 5: Reflects they yeart to date, number of "lifet threatening EMS" calls within each) jurisdiction. Includes: heart attacks, strokes, selzures, cardlaca arrest, selzures ando others,  Column 6, RowA: Reflects the" "National Standard fort total response timef for lifet threatening EMS Calls of6n minutes 30s seconds. Column 6: Reflects they year to date, firstr responder's response times fore eachj jurisdlction. Column 7, Row A, Reflects the! National Standard ofthe percentage of calls which ther nationals standards should ber met: 90% Column 7: Reflects they year to date, percentage of calls which ther national standard Is meto during! life threatening EMScalls. Column8 Row A: Reflectst ther National Standard fort total response time forl lifet threatening EMSC calls fora arfivalofAdvanced Life Support Equipmenta andP Personnel:: 10r minutes 30seconds. Column8: Reflects they yeart to date, Advanced Ufes Support equipment and personnel response time for! lfet threatening calls within each] jurisdiction. Column9 Row A,F Reflects the! National Standard oft the percentage ofcalls which the ALSs standard should ber met: 90% Column9: Reflects they year to date, percentage ofcalls, which the nationals standards Isr met ofA ALSresponse fore each) jurisdiction. Column: 10: Reflects they year todate, number of life threatening' "Fire Type" calls within each! jurisdiction. Column 11: Reflects the yeart todate, average totalr response timet tof firet type calls within eachj jurisdiction. Column 12: Reflects they year tod date, percentage ofllfet threatening firet type calls which meet or exceed the National Standard. Column 13: Reflects they yeart to date, percentage ofcalls which our' "firet type" calls. Column 14: Reflects they yeart to date, percentage ofcall which our" "EMS" calls. Column: 15: Reflects they year toc dater number ofF Fire Alarms within each jurisdiction. Column 16: Reflects the percentage of fire type calls whicha aref firea alarms.    MEMORANDUM  CITY OF PINEY POINTVILLAGE  TO: The Honorable Mayor and Members of the City Council  FROM: Roger Nelson, City Administrator M  MEETING DATE: April 23, 2020  SUBJECT: Towersource Small Cell Network Request  Agenda Item: 3  This agenda item calls for the City Council to consider a request from Towersource toi install an antenna on aj power on the west side of Blalock Road at Crestwood Estates Drive, which isi in Bunker Hill. The installation ofa ground mounted equipment cabinet will also bei installed on the  west side of Blalock.    The City of Piney Point Village 76761 Woodway, Suite 300, Houston, TX.77063 Telephone:: 713.782.1757 Fax: 713.782.3178  PERMIT APTICATIONREQUEST  PROPERTY OWNER INFORMATION  DATE: 3/10/2020  SITE ADDRESSL 1 CRETWOOD ESTATES DRIVE, PINEY PONT - VILLAGE  LOT:  BLOCK:  SUBDIVISIONL  PROPERTYOWNER: CENTERPOINT BLEC./VERIZON WIRELESS  REPRESENTATVET ALYSE RUE,TUWERKCNEEE, LEG MAILING ADDRESS-/575 ou AARAKASTATE GA  ZP 30076  Rb.,#008, ROSWERL  PHONENUMBER FAXNUMBER:  MOBIL: S2)554-104  E-MAIL: aroe Qtowersowrtzinc. COm  CONTRACTORINFORMATION  CONTRACTOR COMPANYNAME TBD  CONTACTNAMB MAILING. ADDRESS: CITY:_ TBLEPHONE FAXNUMBER:  STATELICENSE#  STATE MOBIL E-MAIL:  ZIP  TOTAL COST OF MPROVEMENTSS NEW RESIDENCE: PLUMBING: ELECTRICAL: HVAC: ADDITION: GENERATOR:  TYPEOFPERMIT  SWIMMING POOL FENCE: CULVERIS: DRAINAGE: REMODBL: DECKING:  ACCESSORY STRUCTURE: FIRES SPRINKLER: IRRIGATION: SPRINKIER: DKVEWAYPLATWORK ROOF: OTHER: SMALL CGLL  COLOCATIONON EKISTIN6 CPE POLE.  IOBDISCRIFTIONPDETAILSCOPE OFWORK  WIREUESS SMALL CEL SYSTEM CONSISTING OF AN AMTENNA, ASSOLIATET TRCA COMPDNNhS AND MDMATING BRAKETS, ANTENNA AND RADIO EQMIPMNT WILL 85 NSTALLED ON AN ISTINSG AENPRPDINT NRGK POLE TN TE SUBTECT Row. ONE BEPMAD-WOWTER EQWIMENT CABINES" WILL Be INSTALED bs FTMw. PRDM  CENTERPOINT ENERGY POles,    NOTE: No use of any building is permitted without a Certificate of Occupancy, including the storage of any items. Use of building prior to issuance of a Certificate of Occupancy will require the gas and electric to be terminated. Not to exclude other penalties. The City of Piney Point Village has the right to include the current resident/home owner ine every aspect oft thel building permitting process. THE UNDERSIGNED, IN ACCORDANCE WITH PROVISIONS OF THE BUILDING AND ZONING ORDINANCES OF THE CITY OF PINEY POINT VILLAGE, HEREBY APPLIES FOR THE PERMIT DESCRIBED HERIN. APPLICANT HERBY CBRTIES THAT ALL PROVISIONS OF BUILDING LAWS AND ORDINANCES WILL BE COMPLIEDWITH AND THAT ALL STATEMETS MADE HEREIN ARE TRUE AND  CORRECT.,  lh SIGNATUREOF. APPLICANT PRINTNAME OF. APPLICANT  ALYSE ROE, TDWERSONRCE, LLC, ON BEHALF OF VERRDN WIRELECS  IACKNOWLEDGBTHATIHAVE RECEIVED AND REVIEWED ALLO OF THE FORMS AND DOCUMENTS LOCATED IN THE BUILDERS HANDBOOK FOR  CONSTRUCTION. N/A N/A  SIGNATURE OF HOMBOWNER PRINTI NAME OF HOMEOWNER    PROJECT INFORMATION  CAUTION Toves81 POINTMLLAGE)  REGIONALMAP NOTTOSCALE  CONSTRUCTION PLANS FOR PROPOSED TELECOMMUMUNICATION PROJECTS  PREPAREDFOR verizony NODES INCLUDEDI IN THIS DOCUMENT HOU_MEMORIAL_CIY_063_TX  MRELESS SMALL CELL TO  PROPRIETARY INFORMATION STRUCTURAL REVIEW DANT  DEVELOP INTHE  JECT CONTRACTOR RACTOR NO BLICV WORK EPHONE NO. (713) DMENSIONS CONTRACTORS ANDO SHALL VERIFY LANS JoBS ANDE SITE EXISTING EDIATELY FOR SAME. REV DESCRIPTION DATE A 2272020 A A towersource  SHEETI INDEX: TITLE SHEET GENERALI NOTES SPECIFICATIONS HOU emy 063.TX- EQUIPMENT DETAILS SWPPP DETAILS COMSTAMDAADDETALS ELECTRICAL DETAILS  VICINITYMAP NOTT  BEFORE  VERIZON SMALL CELL DEPLOYMENT TITLE SHEET NOTE. CITYS SIGNATURES ONEY YEARC ONLY AFTERDATEOF SIGNATURES CITY OF PINEY POINT VILLAGE PUBLIC WORKS HOU_MEMORIA DATE CIYE ENGINEER DATE  CODESA ANDS STANDARDS SALL  POLET pa.Tx  LONG  POLEOWNGR ERPOINT   MATERA  CA BLECOM.  TELECOM LOMROMDTAL    ESTORATION  REV DESCRIPTION DATE A ISSUEFORPERMIT 2272020 A A towersource  ANITARY  VERIZON: SMALL CELL DEPLOYMENT GENERAL NOTES & SPECIFIÇATIONS NOTE: CITY ONEY YEARONLY AFTERDATEOFS SIGNATURES CITY OF PINEY POINTVILLAGE PUBLIC WORKS HOU_MEMO DATE Cy ENGINEER DATE  TION NOTES    ORIEN OF CITY. BEENC UnuYE ANDNEW  wun  SMALL CELL NODE INFORMATION: NAME: HOU MEMORIAL CITY063_TX GROUNDE ELEVATION: 87 AMSL LOCATION CODE: 554502 LATITUDE: 29.773269* LONGITUDE: -95.519338" NEAREST ADDRESS: CRESTOODI ESTATES DR HOUSTON, TX7 77024 REV DESCRIPTION DATE SCALE:NTS A 2272020 A A towersource  2 SITE ELEVATION  VERIZON SMALL CELL DEPLOYMENT HOU_MEMORIAL CITY 063_ TX- PLAN. PROFILE. &ELEVATION NOTE CITY SIGNATURESV VALIDFOR ONE YEARC ONLY AFTERDATEOF: SIGNATURES CITY OF PINEY POINT VILLAGE PUBLIC WORKS TELECOMBUNICATION DATE CITYE ENGINEER OATE BASE  B37X  REET  RESENTATIONOF THE PROPOSED INSTALL SHOULD BEN NO CLOSERT TO ROADT THAN LOCATED RIOR TOCONSTRI HOLE INSTALLEDBYO OTHERS. FIELDY EXACT PROFILE  UNDERGROUND TO1 THE EREIN, UTUTIES SHOWNMEREIN BASE ON GIS: VERIFIED BY  OVERALL SITE PLAN  SCALE:1"-20-0" 3 ENLARGED PLAN  SCALE:NTS 4 CROSS SECTIONAL SCALE:NTS SHEETBI    - 654  Table 6H-2. Meaning ofSymbols on typical Application! Diagrams  RERE  E  -  Lane  Roadt Using Faggers (TA-10)  vable 6H-4. Merging laper Lengths and Spacing ofChannelizing! Devices  DESCRIPTION A A A towersource  DATE 2272020  6H-3. Suggested Advance Wamings Signs  VERIZON SMALL CELL DEPLOYMENT TRAFFIC CONTROL PLAN-TYPICAL NOTE: CITYS SIGNATURESV VALIDFORO ONEY YEARONLY AFTER DATEOF SIGNATURES CITY OF PINEY POINT' VILLAGE PUBLIC WORKS DATE CITYE ENGINEER DATE  1 TRAFFIC CONTROL PLAN  SCALE:NTS SHEETCI    PMOUNTEDTOBAONSDE  5G NR AU (AT1K01) Product Specifications  Eharkes. DRAWINGNO. SH60.362322XXXXX  ECharles. DAWINGNG SH60-362322XXXXX  2 CABINET SPECS  SCALE: NTS  Appearance  REV A ISSUEFORPERMIT 2272020 A A towersource  DATE  VERIZON: SMALL CELL DEPLOYMENT EQUIPMENT DETAILS NOTE. CITYS SIGNATURES VALIDFORO ONEY YEARONLY AFTERDATEO OF SIGNATURES CITYOF PINEY POINT' VILLAGE PUBLIC WORKS DATE CIYENGINEER DATE  1 ANTENNA SPECS  3 CABINETS SPECS  SCALE:NTS    ESTDNG GROUND  PLAN_VEW.  RESS ACCESS.  REV A A A towersource 1875016  DATE 227/2020  AK  STABIUZED CONSTRUCTION. NCK  "v-omor SECTON/DEVATON CONSTRUCTION NOTES:  TRAPEZOIDAL SECTON/BIEVATON  FILTER FABRIÇ BARRIER ps  VERIZON: SMALL CELL DEPLOYMENT SWPPP DETAILS NOTE: CITY SIGNATURES VALIDFORG ONE YEARONLY AFTERDATEOF: SIGNATURES CITYOF PINEY POINT VILLAGE PUBLIC WORKS MOEMOMLemR.R DATE CITYENGINEER DATE PUBUCWORIGS SCALE:NTS SHEETEI  A NLET PROTECTION BARRIER  PLAN CONSTRUCTION NOTE CITY OF. HOUSTON OCPARNDIT PVOUC AD DIGNEDNC STORM WATER POLLUTION PREVENTION PLAN DETAILS  REVENT  REINFORCED FILTER FABRIC BARRIER  INLET PROTECTION BARRIER (FOR STAGEINETS) BAOGED ORAVEL BARRIER  PLAN  HAY BALE INLET PROTECTION BARRIER  1 SWPPP DETAILS     a 2  T    - -  REV DESCRIPTION DATE A ISSUEFORPERMIT 2272020 AA / towersource  PAVEMENT RESTORATION uss  PAVEMENT RESTORATON  VERIZON SMALL CELL DEPLOYMENT COH STANDARD DETAILS NOTE: CITYS SIGNATURES VALIDFORONEY YEARONLY AFTERDATEOFS SIGNATURES CITY OF PINEY POINTVILLAGE PUBLIC WORKS DATE CITYE ENGINEER DATE  SREAE CRS  CyOs3TX  1 COH STANDARD DETAILS  SCALE:NTS SHEETE2    1 GROUNDING CONNECTIONTOGROUNDBAR OR FLAT SURFACE  SCALE:NTS 4 STANDARD BORE DETAILS  SCALE:NTS REV  DATE  A ISSUEFORPERMIT 2272020 A A towersource  VERIZON: SMALL CELLI DEPLOYMENT ELECTRICAL DETAILS NOTE: CITY SIGNATURES VALIDFORC ONE YEARC ONLY AFTERDATEOFS SIGNATURES CITY OF PINEY POINT VILLAGE PUBLIC WORKS HOU cmo63TX DATE cmy ENGINEER DATE  HANDHOLE 2 DETAILS SCALE:NTS 3 DETAILS  CONDUIT TRENCHING  SCALE:NTS 5 POLE BUS GROUNDING DETAIL  SCALE:NTS SHEETFI    MEMORANDUM  CITY OF PINEYI POINT VILLAGE  TO: The Honorable Mayor and Members of the City Council FROM: Roger Nelson, City Administrator Ru  MEETING DATE: April 23,2020  SUBJECT: Sidewalk Improvements  Agenda Item: 4  This agenda item calls for the City Council to consider improvements to a number ofs sidewalks that have the potential to be tripping hazards. The attached list of potential sidewalks in need of repair was developed by Bob Rivas and has been forwarded to. Joe Moore to review and provide direction to the City Council regarding the most critical areas. The 2020 budget includes $40,000  for Sidewalk Improvements.    Roger Nelson From: Sent: To: Cc: Subject:  Bob Rivas Thursday, April 23, 20201 12:59 PM piephmorendmncom Roger Nelson Sidewalk. Assessment  I've identified sidewalk locations that are potential safety hazards. Imight have included some that you do not feel need  repair, however, I'd rather list all and you can decide which are more critical, in need.  1. Blalock Rd  sidewalk @ 1+ house across from church @ corner: 11558 Memorial/Piney Pt. side  sidewalk @ before 214 Piney Pt. -sidewalk @ front of 246 Piney Pt -sidewalk @ past corner of Blalock & Brompton Ct. -sidewalk @ in front of grass fence, before new crosswalk -sidewalk @ before Blalock Circle 2. North Piney Point -S Southbound -sidewalk @ Taylor Crest  -sidewalk @ 675 N. Piney Pt. - both sides of driveway -sidewalk @ past 669 N. Piney Pt. driveway -sidewalk @ both sides of driveway 621 N. Piney Pt. -sidewalk @ both sides of driveway 605 N. Piney Pt. -sidewalk @ both sides of driveway 601 N. Piney Pt. -sidewalk @ past the corner of Shadow' Way (2) areas sidewalk @ front of 535 Blalock sidewalk@ before 501 Blalock & driveway -sidewalk @ both sides of driveway 475 N. Piney Pt. -sidewalk @ both sides of driveway 467 N. Piney Pt. -sidewalk @ driveway 451 N. Piney Pt. -sidewalk @ past 411 N. Piney Pt. driveway 2. N.P Piney Point Rd - Northbound -sidewalk @ corner of Piney Pt  -sidewalk @ past street curve @ Sewer before Piney Point Circle -sidewalk @ driveway & sidewalk 402 N. Piney Pt. sidewalk @ int front of 422 N. Piney Pt. -sidewalk @ past Green Vale Dr -sidewalk @ past driveway across from Wendover  4. Greenbay  -sidewalk @ Green Cove -sidewalk @ near Piney Pt. Rd. -sidewalk @ 11310 Pine Needle  5. Smithdale 6. Claymore  1    All Good 7. South Piney Pt.  -sidewalk across from guard rail -sidewalk @ just before bridge -sidewalk @ potty station 8. Memorial Dr -6 east bound from S. Piney Pt. -sidewalk @ traffic boxes (3) bad -sidewalk @ Quail Creek (sewer) -sidewalk @ 11535 Mott Ln. 1 frontage on Memorial Dr -sidewalk @ past crosswalk, across from flags 9. Memorial Dr. east bound from cut-off to Hunters Creek- East Bound -sidewalk @ before cement bridge, pole # 30624 -sidewalk @ across from bus stop (2) in front of black steel fence -sidewalk @ driveway 11315, also front of house -sidewalk @ past Wickwood, front of fence -sidewalk @ past green bridge, beside the start of red brick fence sidewalk @ past Wickway, hole before driveway 10. Memorial Dr. from city! limit to Blalock, north bound -sidewalk @ traffic signal insert before Kinkaid -sidewalk @ next to fire hydrant -sidewalk @ broken cement past driveway, 8506 Memorial -sidewalk @ past crosswalk, next to signal pole, cement has shifted (bad) -sidewalk @ just past signal before driveway, uneven on both sides sidewalk @ past driveway, next to sewer/drain (2) places -sidewalk @ next to drain, front of vacant lot -sidewalk @ past crosswalk, corner Kingsington, cement has shifted (bad) -sidewalk @ sewer, very uneven  -sidewalk @ past doggie station, before Heritage Oaks -sidewalk @ pole, next to sewer, corner Heritage Oaks -sidewalk @ sunken, uneven water/sewer -sidewalk @ corner of Millbrook: st. -sidewalk @ uneven front of 11558 Memorial -sidewalk @ driveway before Blalock sidewalk @ water drain before Blalock  2    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: Members oft the City Council FROM: Mark Kobelan, Mayor  MEETING DATE: April27,2020  SUBJECT: Mayor's Report  Agenda Item: 5  Landscaping Update    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: The Honorable Mayor and Members oft the City Council FROM: Roger Nelson, City Administrator M  MEETING DATE: February 24, 2020  SUBJECT: City Administrator's Report  Agenda Item: 6  March 2020 Financials    4-20-2020 02:27 PM 10 -GENERAL FUND ACCOUNT # ACCOUNT DESCRIPTION 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 LIABILITIES 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 10-2110 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 BALANCE SHEET AS OF: MARCH 31ST, 2020  PAGE: 1  BALANCE 1,963,554.48 5,764,341.27 0.00 877,487.77 2,085,513.63 0.00 16,820.98 0.00 159,705.80 2,903,198.72 81,728.99 2,813.36 0.00 0.00 0.00 0.00 0.00 0.00 8,353.83 0.00 13,863,518.83  13,863,518.83  631,556.20 0.00 0.00 0.00 ( 4,093.20) 522.53 0.00 ( 28.50) 0.00 0.36 0.00 122,806.50 3,573.81 270.00) 7,023.05 0.00 159,705.80 78,142.42 326.33 0.00 0.00 0.00 159,485.00    4-20-2020 02:27 PM 10 -GENERAL FUND ACCOUNT # ACCOUNT DESCRIPTION 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 EQUITY 10-3000 Fund Balance 10-3003 Fund Balance 10-3900 Earnings TOTAL BEGINNING EQUITY TOTAL REVENUE TOTAL EXPENSES  CITY OF PINEY POINT VILLAGE BALANCE SHEET ASOF: MARCH 31ST, 2020  PAGE: 2  BALANÇE 0.00 10,386.88 0.00 0.00 0.00 22,500.00 0.00 5,306,482.85 0.00 0.00 726,631.20 3,556,946.77 0.00 4,283,577.97 5,673,765.03 2,591,944.20 3,081,820.83  6,498,120.03  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP.  7,365,398.80  13,863,518.83    4-20-2020 02:28 PM 0 -GENERAL FUND INANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 1  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  EVENUE SUMMARY TAXES PERMITS & INSPECTIONS COURT INVESTMENT INCOME AGENCIES & ALARMS FRANCHISE REVENUE DONATIONS & IN LIEU OTAL REVENUES XPENDITURE SUMMARY PUBLIC SERVICE COMMUNITY POLICE MISCELLANEOUS SANITATION COLLECTION LIBRARY STREET LIGHTING FIRE TOTAL PUBLIC SERVIÇE CONTRACT 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  0.00 180,842.22 5,411,090.92 0.00 ( 5,411,090.92)  0.00 0.00 0.00 0.00 0.00 0.00  14,578.10 8,811.44 2,626.63 16,950.00 0.00 0.00  82,164.90 0.00 ( 82,164.90) 32,947.76 0.00 23,226.18 0.00 ( 23,226.18) 26,250.00 0.00 ( 26,250.00) 98,085.27 0.00 ( 98,085.27) 0.00 0.00  32,947.76)  0.00  0.00 223,808.39 5,673,765.03 0.00 ( 5,673,765.03)  0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 988.77  0.00 0.00 1,800.00 0.00 ( 1,800.00) 0.00 0.00 2,954.54 0.00 ( 2,954.54)  0.00 0.00  0.00 162,498.00 650,003.00 0.00 ( 650,003.00)  48,704.44 146,113.32 0.00 ( 146,113.32)  0.00 140,445.73 491,560.05 0.00 491,560.05) 0.00 352,636.94 1,292,430.91 0.00 ( 1,292,430.91)  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  39,331.63 39,331.63 0.00 19,997.21 375.00 0.00 0.00 542.36 20,914.57 0.00 2,432.16 13,832.22 1,584.44  97,348.96 0.00 ( 97,348.96) 97,348.96 0.00 ( 97,348.96) 0.00 0.00 62,068.62 0.00 ( 62,068.62) 390.53 0.00 ( 39.99 0.00 ( 0.00 0.00 1,563.42 0.00 ( 1,563.42) 64,062.56 0.00 ( 64,062.56) 0.00 0.00 7,078.04 0.00 ( 7,078.04) 38,830.00 0.00 ( 38,830.00) 5,687.70 0.00 ( 5,687.70)  0.00 390.53) 39.99) 0.00  0.00  64,681.76 157,165.84 0.00 ( 157,165.84) 82,530.58 208,761.58 0.00 ( 208,761.58)    4-20-2020 02:28 PM 0 -GENERAL FUND INANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 2  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  MUNICIPAL COURT CONTRACT SERVICES ADMIN EXPENSE OFFIÇE EXPENSE WAGES & BENEFITS INSURANCE COURT OPERATIONS TOTAL MUNICIPAL COURT PUBLIC WORKS MAINTENANCE CONTRACT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE PUBLIC WORKS OPERATIONS TOTAL PUBLIC WORKS MAINTENANCE GOF CAPITAL OUTLAYS OTHER EXPENSES TOTAL GOF CAPITAL OUTLAYS DTAL 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 0.00  0.00 0.00 215.45 0.00 809.34 2,472.30 3,497.09 0.00 6,438.60 0.00 0.00 881.05 19,423.46 26,743.11  0.00 0.00 393.25 0.00 ( 560.44 0.00 ( 0.00 0.00 3,009.93 0.00 ( 3,009.93) 6,965.59 0.00 ( 6,965.59) 10,929.21 0.00 ( 10,929.21) 0.00 0.00 6,853.49 0.00 ( 6,853.49) 528.79 0.00 ( 0.00 0.00 2,618.45 0.00 ( 2,618.45) 88,330.67 0.00 ( 88,330.67) 98,331.40 0.00 ( 98,331.40)  0.00 393.25) 560.44) 0.00  0.00 528.79) 0.00  0.00 457,700.09 820,079.58 0.00 ( 820,079.58) 0.00 457,700.09 820,079.58 0.00 820,079.58)  0.00  0.00  0.00 0.00  0.00 3,081,820.83)  EVENUES OVER/ (UNDER) EXPENDITURES  0.00 ( 759,545.62) 3,081,820.83    4-20-2020 02:28 PM 0 -GENERAL FUND EVENUES AXES 10-4101 Property Tax Revenue 10-4150 Sales Tax TOTAL TAXES ERMITS & INSPECTIONS 10-4203 Plat Reviews 10-4204 Code Enforcement Citations 10-4205 Contractor Registration 10-4206 Drainage Reviews 10-4207 Permits 10-4208 Board of Adjustment Fees TOTAL PERMITS & INSPECTIONS OURT 10-4300 Court Fines TOTAL COURT NVESTMENT INCOME 10-4400 Interest Income TOTAL INVESTMENT INCOME GENCIES & ALARMS 10-4501 Agencies 10-4507 Sec-False Alarm 10-4508 SEC-Registration 10-4520 FEMA - State Reimbursement TOTAL AGENCIES & ALARMS RANCHISE REVENUE 10-4602 Cable 10-4605 Power/Electric 10-4606 Franchise Fees-Gas 10-4607 Telephone 10-4608 Wireless Communication TOTAL FRANCHISE REVENUE DNATIONS & IN LIEU 10-4702 Kinkaid School 10-4703 Metro Congested Mitigation 10-4704 Intergovernmental Revenues 10-4705 Ambulance 10-4706 Donation to Historical Preserv 10-4800 Miscellaneous Income 10-4850 Transfer In 10-4900 Prior Period Adjustments 10-4907 Unearned Revenue TOTAL DONATIONS & IN LIEU  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 3  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  0.00 152,357.49 5,326,672.46 0.00 ( 5,326,672.46) 0.00 180,842.22 5,411,090.92 0.00 - 5,411,090.92)  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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  28,484.73  84,418.46 0.00  84,418.46)  0.00 0.00 1,140.00 2,700.00 10,488.10 250.00 14,578.10 8,811.44 8,811.44 2,626.63 2,626.63 0.00 0.00 16,950.00 0.00 16,950.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  3,500.00 0.00 ( 3,500.00) 0.00 0.00 4,020.00 0.00 ( 4,020.00) 7,050.00 0.00 ( 7,050.00) 67,344.90 0.00 ( 67,344.90) 250.00 0.00 82,164.90 0.00 32,947.76 0.00 ( 32,947.76) 32,947.76 0.00 23,226.18 0.00 23,226.18 0.00 0.00 0.00 0.00 0.00 26,250.00 0.00 ( 26,250.00) 0.00 0.00 26,250.00 0.00  0.00 250.00) 82,164.90) 32,947.76) 23,226.18) 23,226.18) 0.00 0.00 0.00 26,250.00)  19,102.40 0.00 ( 19,102.40) 70,495.58 0.00 ( 70,495.58) 0.00 0.00 8,361.02 0.00 ( 8,361.02) 126.27 0.00 98,085.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 126.27) 98,085.27) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00    4-20-2020 02:28 PM 0 -GENERAL FUND EVENUES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (ONAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 4  25.008 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  OTAL REVENUES  0.00 223,808.39 5,673,765.03 0.00 ( 5,673,765.03)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 5  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES UBLIC SERVICE OMMUNITY 10-510-5001 Community Celebrations TOTAL COMMONITY OLICE 10-510-5010 MEMORIAL VILLAGE POLICE DEPT 10-510-5011 MVPD - AUTO REPLACEMENT TOTAL POLICE ISCELLANEOUS 10-510-5020 Miscellaneous TOTAL MISCELLANEOUS ANITATION COLLECTION 10-510-5030 SANITATION COLLECTION 10-510-5031 SANITATION FUEL CHARGE TOTAL SANITATION COLLECTION IBRARY 10-510-5040 Spring Branch Library TOTAL LIBRARY TREET LIGHTING 10-510-5050 Street Lighting TOTAL STREET LIGHTING IRE TOTAL FIRE TOTAL PUBLIC SERVICE ONTRACT SERVICES ONTRACT SERVICES 10-520-5102 AcCounting/AuGAE 10-520-5103 Engineering LO-520-5104 Legal L0-520-5105 Tax Appraisal-HCAD 10-520-5107 Animal Control 10-520-5108 IT Hardware/SofEware & Support 10-520-5110 Mosquito Control TOTAL CONTRACT SERVICES  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 3,833.00 0.00 0.00 954.99 0.00 0.00 988.77 988.77 0.00  0.00 0.00 0.00 0.00 15,336.00 0.00  0.00 0.00 15,336.00)  0.00 158,665.00 634,667.00 0.00 ( 634,667.00) 0.00 162,498.00 650,003.00 0.00 650,003.00)  1,800.00 0.00 ( 1,800.00) 1,800.00 0.00 2,864.97 0.00  1,800.00) 2,864.97) 0.00 0.00 2,954.54) 0.00  47,749.45 143,248.35 0.00 ( 143,248.35) 48,704.44 146,113.32 0.00 146,113.32)  0.00 0.00 0.00 0.00 2,954.54 0.00 ( 2,954.54) 2,954.54 0.00  10-510-5060 Villages Fire Department 10-510-5070 Contribution to Fire Dept  0.00 140,445.73 491,560.05 0.00 ( 491,560.05) 0.00 140,445.73 491,560.05 0.00 491,560.05) 0.00 352,636.94 1,292,430.91 0.00 ( 1,292,430.91)  0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  6,200.00 12,098.79 4,430.50 0.00 37.60 16,564.74 0.00 39,331.63  6,962.00 0.00 ( 6,962.00) 37,710.56 0.00 ( 37,710.56) 13,560.00 0.00 ( 13,560.00) 19,628.00 0.00 ( 19,628.00) 417.60 0.00 19,070.80 0.00 ( 19,070.80) 0.00 0.00 97,348.96 0.00  417.60) 0.00 97,348.96)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 6  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES TOTAL CONTRACT SERVICES UILDING ONTRACT SERVICES 10-530-5108 Information Technology TOTAL CONTRACT SERVICES UILDING 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 BUILDING SERVICES DMIN 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 FFICE 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 AGES & BENEFITS 10-530-5301 Gross Wages 10-530-5311 Payroll Processing 10-530-5313 Fringe Benefits TOTAL WAGES & BENEFITS NSURANCE LO-530-5353 Employee Insurance TOTAL INSURANCE TOTAL BUILDING  PERIOD 39,331.63  ACTUAL  0.00  97,348.96 0.00 ( 97,348.96)  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 7,242.21 1,125.00 0.00 4,000.00 1,440.00 2,700.00 3,040.00 450.00 19,997.21 0.00 0.00 375.00 0.00 375.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 542.36 542.36 20,914.57  0.00 0.00 0.00 0.00  0.00 0.00  25,213.62 0.00 ( 25,213.62) 3,690.00 0.00 ( 3,690.00) 0.00 0.00 12,000.00 0.00 ( 12,000.00) 2,880.00 0.00 ( 2,880.00) 7,740.00 0.00 ( 7,740.00) 9,240.00 0.00 ( 9,240.00) 1,305.00 0.00 62,068.62 0.00 0.00 0.00 0.00 0.00 390.53 0.00 ( 0.00 0.00 390.53 0.00 0.00 0.00 0.00 0.00 39.99 0.00 ( 0.00 0.00 0.00 0.00 39.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,563.42 0.00 1,563.42 0.00  0.00  1,305.00) 62,068.62) 0.00 0.00 390,53) 0.00 390.53) 0.00 0.00 39.99) 0.00 0.00 39.99) 0.00 0.00 0.00 0.00 1,563.42) 1,563.42)  64,062.56 0.00 ( 64,062.56)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 7  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES ENERAL GOVERNMENT ONTRACT SERVICES 10-540-5108 Information Technology TOTAL CONTRACT SERVICES DMIN EXPENSE 10-540-5201 Administrative 10-540-5202 Auto Allowance/Mileage 10-540-5203 Bank Fees 10-540-5204 Dues & 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 Office Supplies 10-540-5214 Telecommunications 10-540-5215 Travel & Training 10-540-5216 Statutory Legal Notices TOTAL OFFIÇE EXPENSE AGES & BENEFITS 10-540-5301 Gross Wages 10-540-5302 Overtime/severance 10-540-5303 Temporary/Part-time Personnel 10-540-5304 Salary Adjustment (Bonus) 10-540-5306 Payroll Tax Expense 10-540-5310 7MRS(retirement) 10-540-5311 Payroll Processing 10-540-5312 TWC-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 0.00 0.00 0.00 0.00 0.00 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 0.00 0.00 0.00  0.00 0.00 0.00 1,600.00 154.47 45.00 0.00 0.00 27.06) 0.00 659.75 2,432.16 0.00 442.93 11,377.21 549.65 1,462.43 0.00 0.00 13,832.22 2,141.83 0.00 0.00 4,379.67 3,494.67 277.86 0.00 0.00 2,150.44 0.00 0.00 566.00) 0.00 1,584.44  0.00 0.00 0.00 0.00 0.00 0.00 3,300.00 0.00 ( 3,300.00) 358.80 0.00 ( 275.00 0.00 ( 0.00 0.00 0.00 0.00 896,89 0.00 ( 0.00 0.00 2,247.35 0.00 ( 2,247.35) 7,078.04 0.00 520.99 0.00 ( 1,651.00 0.00 ( 1,651.00) 31,218.63 0.00 ( 31,218.63) 1,097.20 0.00 3,942.18 0.00 ( 3,942.18) 400.00 0.00 ( 0.00 0.00 38,830.00 0.00  0.00 0.00 0.00 358.80) 275.00) 0.00 0.00 896.89) 0.00 7,078.04) 520.99) 1,097.20) 400,00) 0.00 38,830.00)  54,387.73 128,812.69 0.00 ( 128,812.69)  4,851.72 0.00 ( 4,851.72) 1,661.52 0.00 ( 1,661.52) 0.00 0.00 10,291.43 0.00 ( 10,291.43) 10,719.28 0.00 ( 10,719.28) 829.20 0.00 ( 0.00 0.00 0.00 0.00  0.00 829.20) 0.00 0.00  64,681.76 157,165.84 0.00 157,165.84)  6,253.70 0.00 ( 6,253.70) 0.00 0.00 0.00 0.00 566.00) 0.00 0.00 0.00 5,687.70 0.00  0.00 0.00 566.00 0.00 5,687.70)  82,530.58 208,761.58 0.00 ( 208,761.58)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 8  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES UNICIPAL COURT ONTRACT SERVICES 10-550-5108 Information Technology TOTAL CONTRACT SERVICES DMIN EXPENSE 10-550-5204 Dues & Subscriptions 10-550-5207 Misc Supplies 10-550-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE FFICE 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 OFFICE EXPENSE AGES & BENEFITS 10-550-5301 Gross Wages 10-550-5311 Payroll Processing 10-550-5313 Fringe Benefits TOTAL WAGES & BENEFITS NSURANCE 10-550-5353 Employee Insurance TOTAL INSURANCE DURT 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/LineDar 10-550-5407 SETCIC 10-550-5408 upples/asclaneous 10-550-5409 Collection Agency 10-550-5410 OmniBase Services of Texas L0-550-5412 L0-550-5413 Building Security Fund LO-550-5414 Truancy Prevention L0-550-5415 Local Municipal Tech Fund L0-550-5416 Local Municipal Jury Fund LO-550-5417 Time Payment Reimbursement Fee TOTAL COURT OPERATIONS COTAL MUNICIPAL COURT  PERIOD  ACTOAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 0.00 ( 0.00 ( 0.00 ( 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 215.45 0.00 0.00 215.45 0.00 0.00 0.00 0.00 809.34 809.34 0.00 393.59 2,400.00 0.00 0.00 0.00 0.00 0.00 132.00 0.00 158.65) 161.89) 129.51) 3.24) 0.00 2,472.30 3,497.09  0.00 0.00 0.00 0.00 0.00 0.00 393.25 0.00 ( 0.00 0.00 393.25 0.00 0.00 0.00 0.00 0.00 255.44 0.00 ( 0.00 0.00 305.00 0.00 ( 560.44 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,009.93 0.00 3,009.93 0.00 0.00 0.00 1,433.88 0.00 ( 1,433.88) 6,525.00 0.00 ( 6,525.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 132.00 0.00 ( 0.00 0.00 393.85) 0.00 401.89) 0.00 321.51) 0.00 8.04) 0.00 0.00 0.00 6,965.59 0.00  0.00 0.00 0.00 393.25) 0.00 393.25) 0.00 0.00 255.44) 0.00 305.00) 560.44) 0.00 0.00 0.00 0.00 3,009.93) 3,009.93) 0.00 0.00 0.00 0.00 0.00 0.00 132.00) 0.00 393.85 401.89 321.51 8.04 0.00 6,965.59)  10,929.21 0.00 ( 10,929.21)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 9  25.008 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES UBLIC WORKS MAINTENANCE ONTRACT SERVICES 10-560-5108 Information Technology TOTAL CONTRACT SERVICES DMIN EXPENSE 10-560-5207 Misc Supplies 10-560-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE FFICE EXPENSE 10-560-5213 Office Supplies 10-560-5214 Telecommunications 10-560-5215 Travel & Training TOTAL OFFICE EXPENSE AGES & BENEFITS 10-560-5301 Gross Wages 10-560-5311 Payroll Processing 10-560-5313 Fringe Benefits TOTAL WAGES & BENEFITS NSURANCE 10-560-5353 Employee Insurance TOTAL INSURANCE UBLIC 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 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 Gator Maintenance 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 6,438.60 0.00 6,438.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 881.05 881.05 2,500.00 0.00 1,447.42 61.84 7,573.00 670.50 76.70 0.00 0.00 7,094.00 0.00 19,423.46 26,743.11  0.00 0.00 0.00 0.00 6,853.49 0.00 ( 6,853.49) 0.00 0.00 6,853.49 0.00 28.79 0.00 ( 0.00 0.00 500.00 0.00 528.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,618.45 0.00 ( 2,618.45) 2,618.45 0.00 2,500.00 0.00 ( 2,500.00) 1,656.25 0.00 ( 1,656.25) 2,894.84 0.00 ( 2,894.84) 185.69 0.00 22,719.00 0.00 ( 22,719.00) 1,156.63 0.00 ( 1,156.63) 264.05 0.00 ( 0.00 0.00 0.00 0.00 56,954.21 0.00 ( 56,954.21) 0.00 0.00 88,330.67 0.00  0.00 0.00 0.00 6,853.49) 28.79) 0.00 500.00) 528.79) 0.00 0.00 0.00 0.00 2,618.45)  185.69) 264.05) 0.00 0.00 0.00 88,330.67)  98,331.40 0.00 ( 98,331.40)    4-20-2020 02:28 PM 0 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020  PAGE: 10  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT BUDGET  CURRENT YEAR TO DATE OF  EPARTMENTAL EXPENDITURES OF CAPITAL OUTLAYS THER 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 10-570-5705 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 DTAL EXPENDITURES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 188,855.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 3,468.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,020.84 7,957.00  0.00 0.00 80.00 0.00 ( 47,940.16 0.00 ( 47,940.16) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 415,996.69 0.00 ( 415,996,69) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87,953.34 0.00 ( 87,953.34) 29,177.00 0.00  0.00 80.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29,177.00)  0.00 175,398.01 238,932.39 0.00 ( 238,932.39)  0.00 457,700.09 820,079.58 0.00 820,079.58) 0.00 457,700.09 820,079.58 0.00 ( 820,079.58) 0.00 983,354.01 2,591,944.20 0.00 ( 2,591,944.20)  EVENUES OVER/ (UNDER) EXPENDITURES  0.00 759,545.62) 3,081,820.83  3,081,820.83)    4-20-2020 02:27 PM 20 -DEBT SERVICE ACCOUNT # ACCOUNT DESCRIPTION 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 LIABILITIES 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 EQUITY 20-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL REVENUE TOTAL EXPENSES  CITY OF PINEY POINT VILLAGE BALANCE SHEET ASOF: MARCH 31ST, 2020  PAGE: 1  BALANCE 1,503,889.53) 0.00 241,922.52 1,920,343.88 123,018.77 31,770.35 803,411.89 0.00 0.00  1,616,577.88  1,616,577.88  0.00 0.00 31,770.35 0.00 0.00 1,462,997.32 1,301,299.67) 1,301,299.67) 1,423,109.88 0.00 1,423,109.88  1,494,767.67  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP.  121,810.21  1,616,577.88    4-20-2020 02:28 PM 0 -DEBT SERVICE INANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020  PAGE: 1  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT BUDGET  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  EVENUE SUMMARY TAXES INVESTMENT INÇOME OTAL REVENUES XPENDITURE SUMMARY NON-DEPARTMENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL NON-DEPARIMENTAL DTAL EXPENDITURES  0.00 0.00 0.00  39,272.29 1,416,990.36 0.00 ( 1,416,990.36) 41,048.70 1,423,109.88 0.00 ( 1,423,109.88)  1,776.41  6,119.52 0.00  6,119.52)  0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00  0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 1,423,109.88)  EVENUES OVER/ (ONDER) EXPENDITURES  41,048.70 1,423,109.88    4-20-2020 02:28 PM 0 -DEBT SERVICE EVENUES AXES 20-4101 Property Tax Revenue TOTAL TAXES NVESTMENT INCOME 20-4400 Bank Interest 20-4410 Bond Premium TOTAL INVESTMENT INCOME OTAL REVENUES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 2  25.00% 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  39,272.29 1,416,990.36 0.00 1,416,990.36 39,272.29 1,416,990.36 0.00 ( 1,416,990.36)  1,776.41 0.00 1,776.41  6,119.52 0.00 ( 6,119.52) 0.00 0.00 6,119.52 0.00  0.00 6,119.52)  41,048.70 1,423,109.88 0.00 ( 1,423,109.88)    4-20-2020 02:28 PM 0 -DEBT SERVICE  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 3  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE $OF  EXPENDITURES  PERIOD  ACTUAL  ON-DEPARIMENTAL DMIN EXPENSE 20-500-5204 Paying Agent Fees TOTAL ADMIN EXPENSE THER EXPENSES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,423,109.88)  20-500-5820 Interest Expense-Bonds 20-500-5821 Bond Principal Payments 20-500-5822 Amortization of Bonds TOTAL OTHER EXPENSES RANSFERS 20-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL OTAL EXPENDITURES  EVENUES OVER/ (UNDER) EXPENDITURES  41,048.70 1,423,109.88    4-20-2020 02:27 PM 30 -SPECIAL REVENUE FUND ACCOUNT # ACCOUNT DESCRIPTION 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 LIABILITIES 30-2001 Accounts Payable 30-2100 Grants Payable 30-2200 Due To General Fund TOTAL LIABILITIES 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 REVENUE TOTAL EXPENSES  CITY OF PINEY POINT VILLAGE BALANCE SHEET ASOF: MARCH 31ST, 2020  PAGE: 1  BALANCE 65,373.73 0.02 0.36 0.05 25,102.96 0.00 0.00  90,477.12  90,477.12  0.00 0.00 0.00 17,709.38 55,694.92 11,838.88 3,081.69 0.00 0.00 0.00 0.00 88,324.87 2,317.10 164.85 2,152.25  0.00  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP.  90,477.12  90,477.12    4-20-2020 02:28 PM 0 -SPECIAL REVENUE FUND INANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (ONAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 1  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  EVENUE SUMMARY COURT INVESTMENT INCOME DONATIONS & IN LIEU OTAL REVENUES XPENDITURE SUMMARY NON-DEPARIMENTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL QUALIFIED EXPENSES COURT TOTAL QUALIFIED EXPENSES ADMINISTRATION ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL ADMINISTRATION OTAL EXPENDITURES  0.00 0.00 0.00 0.00  598.86 0.73 0.00 599.59  2,314.38 0.00 ( 2,314.38) 2.72 0.00 ( 0.00 0.00 2,317.10 0.00 ( 2,317.10)  2.72) 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 599.59  0.00 0.00 0.00 0.00 164.85 0.00 ( 164.85 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,152.25  0.00 0.00 164.85) 164.85) 0.00 0.00 0.00 0.00 0.00 2,152.25)  EVENUES OVER/ (UNDER) EXPENDITURES    4-20-2020 02:28 PM 0 -SPECIAL REVENUE FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARÇH 31ST, 2020 CURRENT BUDGET  PAGE: 2  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  EVENUES OURT  PERIOD  ACTUAL  30-4305 MC Security Revenue 30-4310 MC Technology Revenue 30-4315 Child Safety Revenues TOTAL COURT NVESTMENT INCOME 30-4405 MC Security-iInterest 30-4410 MC Technology-Interest 30-4415 Child Safety-Interest 30-4420 Donations-Interest. TOTAL INVESTMENT INCOME ONATIONS & IN LIEU 30-4720 Donations 30-4800 Other Income TOTAL DONATIONS & IN LIEU OTAL 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  128.35 171.15 299.36 598.86 0.00 0.00 0.73 0.00 0.73 0.00 0.00 0.00 599.59  561.08 0.00 ( 748.14 0.00 1,005.16 0.00 2,314.38 0.00 0.00 0.00 0.00 0.00 2.72 0.00 ( 0.00 0.00 2.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00  561.08) 748.14) 1,005.16) 2,314.38) 0.00 0.00 2.72) 0.00 2.72) 0.00 0.00 0.00  2,317.10 0.00 ( 2,317.10)    4-20-2020 02:28 PM 0 -SPECIAL REVENUE FUND EPARTMENTAL EXPENDITURES ON-DEPARIMENTAL ISCELLANEOUS 30-500-5029 Gen Govt Qualified Expenses TOTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL UALIFIED EXPENSES OURT  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 3  25.00% 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 MÇ Security 30-510-5123 MC Technology 30-510-5129 Donation TOTAL COURT TOTAL QUALIFIED EXPENSES DMINISTRATION DMIN EXPENSE 30-520-5203 Bank Fees TOTAL ADMIN EXPENSE THER EXPENSES 30-520-5702 Other Expenses TOTAL OTHER EXPENSES RANSFERS 30-520-5902 Transfers Out TOTAL TRANSFERS TOTAL ADMINISTRATION DTAL 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 0.00 164.85 0.00 ( 0.00 0.00 0.00 0.00 164.85 0.00 164.85 0.00 (  0.00 164.85) 0.00 0.00 164.85) 164.85)  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 599.59  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 164.85 0.00 ( 2,152.25  0.00 0.00 0.00 0.00 0.00 0.00 0.00 164.85) 2,152.25)  EVENUES OVER/ (UNDER) EXPENDITURES    4-20-2020 02:27 PM 40 -CAPITAL PROJECTS FUND AÇCOUNT # ACCOUNT DESCRIPTION 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 LIABILITIES 40-2001 Accounts Payable 40-2002 Other Accrued Liabilities 40-2200 Deferred Revenue 40-2300 Construction Retainage Payable 40-2400 Accrued Liabilities TOTAL LIABILITIES EQUITY 40-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL REVENUE TOTAL EXPENSES  CITY OF PINEY POINT VILLAGE BALANCE SHEET ASOF: MARCH 31ST, 2020  PAGE: 1  BALANCE 37,417.46 0.00 0.00 7,605.75 0.00 0.00 0.00 0.00  45,023.21  45,023.21  3,855.00 0.00 293,595.54 152,145.79 0.00 114,750.13) 114,750.13) 32.01 289,855.00 289,822.99)  449,596.33  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP.  404,573.12)  45,023.21    4-20-2020 02:28 PM 0 -CAPITAL PROJECTS FUND 'INANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 1  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  EVENUE SUMMARY INVESTMENT INCOME DONATIONS & IN LIEU OTAL REVENUES XPENDITURE SUMMARY NON-DEPARIMENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL NON-DEPARIMENTAL OTAL EXPENDITURES  0.00 0.00 0.00  9.44 0.00 9.44  32.01 0.00 ( 0.00 0.00 32.01 0.00 (  32.01) 0.00 32.01)  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  0.00 0.00 0.00 289,822.99  3,855.00 289,855.00 0.00 ( 289,855.00) 3,855.00 289,855.00 0.00 289,855.00)  EVENUES OVER/ (UNDER) EXPENDITURES  0.00 ( 3,845.56) 289,822.99)    4-20-2020 02:28 PM 10 -CAPITAL PROJECTS FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 2  25.00% OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  REVENUES  PERIOD  ACTUAL  NVESTMENT INCOME 40-4400 Interest Income TOTAL INVESTMENT INÇOME ONATIONS & IN LIEU 40-4800 Other Income 40-4910 Debt Proceeds 40-4911 Bond Premium 40-4912 Issuance Cost TOTAL DONATIONS & IN LIEU 'OTAL REVENUES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  9.44 9.44 0.00 0.00 0.00 0.00 0.00 9.44  32.01 0.00 32.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32.01 0.00 (  32.01) 32.01) 0.00 0.00 0.00 0.00 0.00 32.01)    4-20-2020 02:28 PM 0 -CAPITAL PROJECTS FUND EPARTMENTAL EXPENDITURES ON-DEPARTMENTAL DMIN EXPENSE 40-500-5203 Bank Fees TOTAL ADMIN EXPENSE THER 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 RANSFERS 40-500-5901 Transfers In 40-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL OTAL EXPENDITURES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2020 CURRENT BUDGET  PAGE: 3  25.00% 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 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,855.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,855.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,855.00) 0.00 0..00 0.00  0.00 286,000.00 0.00 ( 286,000.00) 3,855.00 289,855.00 0.00 289,855.00)  3,855.00 289,855.00 0.00 ( 289,855.00) 3,855.00 289,855.00 0.00 ( 289,855.00)  EVENUES OVER/ (UNDER) EXPENDITURES  0.00 ( 3,845.56) 289,822.99)  289,822.99    4-20-2020 02:27 PM 99 -POOLED CASH FUND ACCOUNT # ACCOUNT DESCRIPTION ASSETS 99-1101 Cash 99-1510 DUE FROM GENERAL FUND 99-1520 DUE FROM DEBT SERVICE 99-1530 DUE FROM SPECIAL REVENUE 99-1540 DUE FROM CAPITAL PROJECTS 99-1550 DUE FROM METRO FUND 99-1599 Due From Other Funds TOTAL ASSETS LIABILITIES 99-2000 Accounts Payable 99-2190 Due to Other Funds TOTAL LIABILITIES EQUITY 99-3000 Fund Balance TOTAL BEGINNING EQUITY TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP.  CITY OF PINEY POINT VILLAGE BALANCE SHEET ASOF: MARCH 31ST, 2020  PAGE: 1  BALANCE 633,145.07 0.00 0.00 0.00 0.00 0.00 635,411.20  1,268,556.27  1,268,556.27  637,428.20 631,128.07  1,268,556.27  0.00 0.00  0.00  1,268,556.27    Council Agenda Item Cover Memo  4/27/2020 Date of Meeting  To: Agenda Item:  Mayor and City Council  Discuss and take possible action on change orders to the 2019 Maintenance Project to include the additional concrete point repair on North Country Squire.  SUMMARY/BACKGROUND (WHY): The City has previously discussed a change order for an additional concrete point repair on North Country Squire. The Contractor has since provided a new quote for the additional work. Attached is a summary of unit prices for review  and discussion.  STAFF RECOMMENDATION:  ESTIMATED COST:  FUNDING SOURCE: City Funds  CURRENT BUDGETED ITEM: YES. X_NO_ EMERGENCY REQUEST: YES NO X  PREPARED BY: Joe Moore ATTACHMENTS: Yes    2019 Maintenance Project Concrete Point Repair for N. Country Squire Birdbath  Construction Cost Comparison City of Piney Point' Village  One Full Concrete Panel Bid Item  On-Par On-Par On-Par On-Par Average  Engineer's Engineer's  Original Bid Original Bid! Proposed Proposed BidUnit Average Estimated Unit Estimated $10.66 $639.60 $10.66 $639.60 $13.94 $836.40 $10.00 $600.00 $90.47 $11,308.75 $145.00 $18,125.00 $158.41 $19,801.25 $150.00 $18,750.00  Item Description  Unit Quantity Unit Price Cost UnitPrice Cost Price BidCost Price  Cost  6 Remove, dispose, and replace 6" concrete curb, complete in place, thes sum of: LF 60 Concrete point repair including removal, disposal, reinforcing joints, dowels, paving under cut, andr replacement of7 7"t thick concrete and 12" thick cement stabilizeds sand  subgrade, complete inp place, thes sum of:  SY 125  CONSTRUCTION COST: $11,948.35  $18,764.60  $20,637.65  $19,350.00    Council Agenda Item Cover Memo  4/27/2020 Date of Meeting  To: Agenda Item:  Mayor and City Council  Discuss and take possible action on quotes to repair an existing guardrail and for the  installation of a new guardrail on South Piney Point Road.  SUMMARY/BACKGROUND (WHY): The City has reported multiple instances of southbound cars veering off ofs. Piney Point Road just south ofl Memorial running offofthe road and over multiple crepe myrtles before hitting a larger oak tree and stopping. The City requests that HDR solicit quotes for the installation of100 linear feet of metal guardrail along this section to protect the sidewalk and crepe myrtles from motorist who have lost control. Additionally, an existing guardrail has been hit and damaged on S. Piney Point Road in the northbound direction between Carlton Park and the Buffalo Bayou bridge. HDR also obtain quotes to replace the damaged section of guardrail. Attached is a summary of the quotes received followed by the  individual quotes.  STAFF RECOMMENDATION:  ESTIMATED COST:  FUNDING SOURCE: Bond. City, and Metro Funds  CURRENT BUDGETED ITEM: YES_ NO_ EMERGENCY REQUEST: YES - NO X  PREPARED BY: Joe Moore ATTACHMENTS: Yes    SPPR Guardrail Installation and Repair  HDR. Job No. 20-004 City of Piney Point Village  Low Bidder  Item No.  Item Description  Total Amount  ISIC Contracting, Inc. On Par Civil Services* Southwest Road & Safety  Install 100 LF of metal guardrail - West Side ofs. 1 Piney Point adjacent to crepe myrtles 2 Replace 25 LF of damaged guardrail East Side of  $ $  2,900.00 $ 6,100.00 $ 9,000.00 $  5,400.00 $ 12,285.00 $ 17,685.00 $  11,756.25 7,952.00 19,708.25  S.F Piney Point  Total Construction Cost $  "Mobilization- if works scheduled on separate dates. Additional. $2,025.00.    contracting, inc.  QUOTE DATE: April21,2020 COUNTY: Harris Co. PROJECT: City ofl Piney Point Village PROPOSAL FOR: Guardrail Installation  Summary Item  Description  UOM  Qty Unit Price  Price  Install SKT MASH Terminal, Metal Beam Guard Fence, Terminal. Anchor Section SPiney Point Rd Southbound  LS  1  $6,100.00 $6,100.00  Inclusions/Exclusions A. Concrete mow strips excluded.  B. All materials are domestic and' Txdot approved.  Thank you for the opportunity to quote on this project. Ifyoul have any questions please call me at (281).233-  8030. Regards, Mark Browne  Acceptance of proposal  5215 Fidelity Street Houston, TX77029 281-233-8000 Telephone 281-233-8021 Facsimile    Acontracting, inc.  QUOTE DATE: April 21,2020 COUNTY: Harris Co. PROJECT: City of Piney Point Village PROPOSAL FOR: Guardrail Repairs  Summary Item  Description  UOM LS  Qty Unit Price 1  Price  Repair Guardrail (25LF Standard MBGF) SPiney Point Rd -N Northbound  $2,900.00 $2,900.00  InclusionsExclusions excluded.  A. ISI will repair guardrail to existing height ofr rail. No upgrades to current standards. Concrete mow strips  B. All materials are domestic and Txdot approved.  Thank you for the opportunity to quote on this project. Ifyou have any questions please call me at (281)233-  8030. Regards, 6 Mark Browne  Acceptance ofj proposal  5215 Fidelity Street Houston, TX77029 281-233-8000 Telephone 281-233-8021 Facsimile    OmPas Utilities & Concrete  To: HDRI Engineering City ofPiney Point Village Project Name/No. S.F Piney Point Guardrail Item No.  ESTIMATE No. PPV7-2020R Date 4/23/2020 PO Unit Price  Extended Total  Description of Item  Quantity Unit 1 1 1  1 Removing: andi replacing the existing guardrail (approximately 25LF) 2 Installingr newg guardrail (approximately 100L LF) with DAT Mobilization- Ifscheduled ons separate date from Item 1 3 Upgrade existing Flare End to DAT  LS $ 12,285.00 $ 12,285.00 LS $ 5,400.00 $ 5,400.00 LS $ 2,025.00 LS $ 2,160.00 $ 2,160.00  TOTAL S 19,845.00  Rogeliol Munoz 832-642-5469 bidonpar@gmailcom  Rosie 832-868-8760 Troy onpar072@gmailz com  411A Norths St. Ste.1 1 Houston, TX7 77009    -  ROADRSAFETY  QUOTE  To: Attn.: Project: C.S.J. No.: LOC1 County: Hwy.:  Estimating Department City of Piney Point Village Install New MBGF Harris South Piney Point Drive  Date: Bid Date: Page:  4/22/2020 4/21/2020 1of1  The following is our quote to furnish andi install 18 Each Single Guardrail Terminal, 50 LF ofMBGF with option to Install a TAS or  al DAT on South Piney Point between Memorial Drive and" Tiny Trail on South Bound Side of Roadway.  Item No. 0500 6001 MOBILIZATION  Description  Unit Quantity Unit Price  Total 850.00  LS LF EA EA EA  1.00 $ 850.00 $ 50.00 $ 1.00 $ 1,700.00 $ 1,700.00 1.00 $ 3,200.00 $ 3,200.00 1.00 $ 7,000.00 $ 7,000.00  0540 6001 MTL W-BEAM GD FEN (TIM POST) 0540 6005 TERMINAL ANCHOR SECTION 0540 6016 DOWNSTREAM. ANCHOR TERMINAL SECTION 0544 6001 GUARDRAIL END TREATMENT (INSTALL)  88.25 $ 4,412.50  TOTAL 1> $ 17,162.50  NOTES:  - Pricesf for signs, guardrail & transitions dor noti include concrete mow: strip, curbingo or grouting ofb block-outsi if required. Pricing does noti include embankmentbackil. neededf for concreter mow strips nort ther removal ofe exisitngr mows strips. - Pricingo does noti include removal ofa any debris, vegetation ore excavation1 for placement for Bidi Items Quoted.  Pricing does noti include installation ofc concretelasphalt mow strips Pricing does noti include maintenance orr repair afteri initial installation. Duet tos steeli industry, guardrail pricingi is onlyf firmf fort thirty (30)d days from date ofc quote. Quantities aree estimates only. Actual Field! Measurements will determine final payment - Pricing does noti includei impacta attenuator truck or rumble stripsf fort traffic control, ifrequired.  Pricing does notii include Sales Tax. Pricing does noti include Delinators.  Abovep pricingi includes shoulder closures fort traffic control, ifrequired. Flagginga andl Lane closures, ifrequired, tot bet furnished! by others.  Exclusions: Bond, Assoc. Dues, Engineering & Surveying  P.O.B PUASABAPOSTONIATIS: IPH:281.291.8602 IFAX:28147429831 I WWW.SOUTHWESTROADBSAFETY/.COM ATXDOT REGISTERED "SBE" FIRMY VN1 12413 I METRO CERTIFICATION #010701392    ROADBSAFETY  QUOTE  To: Attn.: Project: C.S.J. No.: LOC2 County: Harris Hwy.:  Estimating Department  City of Piney Point Village Remove and Replace GET  Date: Bid Date: Page:  4/22/2020 4/21/2020 1of1  South Piney Point Drive  The: following is our quote to remove exisitng MBGF, and furnish andi install 1 Each Single Guardrail Terminal on South Piney Pointj just South of Carlton Park Street on North Bound Side of Roadway.  Item No. 0500 6001 MOBILIZATION  Description  Unit Quantity Unit! Price  Total 500.00  LS EA  1.00 $ 500.00 $ 1.00 $ 7,452.00 $ 7,452.00  05446 6001 GUARDRAIL END TREATMENT (INSTALL)  TOTAL 1> $ 7,952.00  NOTES:  - Prices for signs, guardrail & transitions dor noti include concrete mows strip, curbing or grouting oft block-outsi if required. - Pricingo does noti include embankmentbackil. needed for concrete mow: stripsr nort ther removal ofe exisitng mow strips. - Pricing does noti includer removal ofa any debris, vegetation ore excavationi for placement for Bidl Items Quoted.  : Pricing does noti include installation ofo concretelasphalt mow strips - Pricingo does noti includer maintenance or repair afteri initiali installation. - Due to steel industry, guardrail pricingi is only firmi fort thirty (30) days from date ofq quote. - Quantities are estimates only. Actual FieldN Measurements will determine final payment Pricing does notie includei impacta attenuator truck orr rumble strips fort traffic control, ifrequired.  = Pricingo does noti include Sales" Tax. - Pricingo does noti include Delinators.  - Above pricingi includes shoulder closures for traffic control, ifrequired. Flagginga andl Lane closures, ifrequired, tob bef furnished! by others.  Exclusions: Bond, Assoc. Dues, Engineering & Surveying  PO.BOXS0BSI,OUSTON TX77258 IPH:281.291.8602 IF FAX:281.474.2983 mmoueoawIYcN ATXDOT REGISTERED "SBE" FIRM VN 12413 I METRO CERTIFICATION: #010701392    Council Agenda Item Cover Memo  4/27/2020 Date ofl Meeting  To: Agenda Item:  Mayor and City Council  Discuss and take possible action on the 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 Surrey Oaks Lane Project, the Beinhorn Road Project, the Wilding Lane Project, the 2019 Maintenance Project, other various maintenance projects, and future projects.  STAFF RECOMMENDATION:  ESTIMATED COST:  N/A  FUNDING SOURCE: Bond, City,a and Metro Funds  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: April 27,2020  1. Surrey Oaks Paving & Drainage Improvements  RAC Industries in continuing to make progress on the Surrey Oaks Paving & Drainage Improvements Project. The Contractor has completed the installation of the 30-inch storm sewer underneath the north side of Surrey Oaks Lane from North Piney Point Road to 11302 Surrey Oaks (Phases 1-3) and has completed the installation of all storm sewer laterals, inlets, and yard drain connections in the right-of-way for Phases 2 and 3. To date the Contractor has also mixed lime into the pavement subgrade to stabilize the soils for Phase 3. The Contractor has also completed pouring concrete for the driveways and walkways for Phase 2. This week the Contractor will install the formwork and rebar to prepare to pour the concrete pavement for Phase 3. Below is a graphic to illustrate the approximate limits  of the construction phases:  PHASE1  PHASE3 PHASE4  PHASE2 PHASES  HDR will continue to monitor the Contractor'ss schedule, which has improved from Phase 2, and will coordinate with the Contractor and City with updates as appropriate.  2. Beinhorn Drainage & Sidewalk Improvements Project  A Notice to Proceed for this project was issued on March gth and to date the Contractor has completed tree pruning and removal, construction surveying and staking, potholing and locating existing utilities, and is beginning the installation of storm sewer at the Hedwig CenterPoint Energy previously informed HDR that there would not be any conflicts with their gas lines and the proposed storm sewer improvements within the project limits, but the Contractor has discovered that there will be conflicts with CenterPoint in select locations. HDR has coordinated with CenterPoint to expedite design for gas line relocations to avoid these conflicts. CenterPoint has notified HDR that they will have a Contractor on site to begin the relocations to their gas lines on Friday, April 24th. The conflicts should be  Road intersection.    52  resolved before T Construction reaches those locations with storm sewer installation. The Contractor will continue to install storm sewer from the Hedwig intersection this week. The Contactor has been off to a very slow start on this project due to a crew on another job being preoccupied with a change order that caused delays. They asked to begin work using a subcontractor and HDR has advised the Contractor that at least 51% of the work must solely be completed by the Contractor, per the Contract. HDR has also reminded the Contractor that the Notice to Proceed was issued March gth and that the contact duration is  growing shorter.  3. Wilding Lane Drainage & Paving Improvements Project  Direction was given at the February Council Meeting to proceed with the final design plans for an 18-foot wide asphalt road with 2-feet of aggregate material on either side of the roadway for parking. HDR has completed large design efforts with this direction. HDR will coordinate final design with private utility companies and will begin internal quality control HDR anticipates presenting the final design and final Opinion's of Probable Construction Costs at the May Council Meeting and will request permission to advertise and bid the  reviews of the design.  project at the same meeting.  4. 2019 Maintenance Project (#2 White Pillars & various Concrete Point Repairs) The Contractor has completed the concrete pavement point repairs on Memorial Point Lane, Heritage Oaks, Farnham Park, and has completed the point repairs included in the original bid on North Country Squire. HDR is coordinating the schedule of the final walkthrough with the Contractor and will identify punch list items at that time, ifany. The Contractor has also completed the storm sewer and inlet installation at #2 White Pillars Council previously asked HDR to receive a quote from the Contractor to replace one panel of concrete paving in front of 11115 N. Country Squire to fix a large bird bath in the gutter line for a potential change order. This direction from the City was based on an OPCC prepared by HDR that included the original unit prices from the Contract as the Contractor had previously agreed to use those same unit prices for the additional work. The Contractor has informed HDR that he can no longer perform the work for the original unit prices and has submitted another quote for Council's consideration. This new quote is presented in a Council also approved additional costs to repair a damaged Type C inlet apron on the south side of Memorial Drive just east of S. Piney Point Road and the Contractor has completed  Lane. Replacement of the driveway is the responsibility oft the resident.  separate agenda item for this work.  that work.    52  5. North Piney Point Road Drainage & Paving improvements  Hayden Paving has completed the repairs of the asphalt overlay on North Piney Point Road, including striping. HDR is currently working on the record drawings fori this project.  6. - llluminated Crosswalk Signage painting of the signs and poles.  The Contractor has informed HDR that all punch-list items have been completed, including HDR will send a Request for Payment to the City for the invoice for the remaining $8,555.00 7. Williamsburg and Jamestown Culvert Replacement, North Piney Point Road Rut Repairs, DonMar Grading has reported a delayi in the start date for the proposed improvements due to the effects of COVID-19. HDR will continue to coordinate with DonMar on the revised  once we have confirmed that all punch list items are resolved.  and Green Oaks Ditch Inlet Modifications  schedule for the work. 8. Chuckanut Lane  Drainage improvements along Chuckanut Lane were recommended as part of the 2018 Master Drainage Study Update due to the shallow ditch sections and inconsistent driveway culvert flow lines. The recommendations in the Drainage Study update included the installation of 24-inch diameter storm sewer and inlets on the whole street. Another option for drainage improvements on Chuckanut would be to regrade ditches and reset all driveway culverts. Council requested that HDR obtain a proposal to perform survey of the street and a proposal to clean and televise the storm sewer pipe at #8 Chuckanut, providing more data and assist in refining the required score of work for further discussion. HDR has coordinated with survey and cleaning Contractors and is waiting for response. These  proposals will be presented at the May Council Meeting.  9. Arrowwood Circle  Survey data from MBCO for Arrowwood was provided to HDR and HDR has completed drawing backgrounds into CADD. HDR will evaluate the survey data to determine drainage Itisr recommended that if the City wishes to proceed with an asphalt paving improvements project on Arrowwood, that other streets in similar condition throughout the City be packaged together in a project to receive better unit prices from a Contractor and better economy of scale on engineering services. See 2020 Paving Improvements Section.  improvement options for Arrowwood Circle Park.  10.2020 Paving improvements  Council previously requested that HDR provide a proposal for engineering services on a paving improvements project that includes- but is not necessarily limited to -t the following  streets:    5R  Street Name  2018 Street Assessment Opinion of Probable  Rating  Construction Cost (OPCC) $210,520 $62,740 $69,230 $25,620  Arrowwood Cir. & 2C&2B Arrowwood East Maggie Lane Grecian Way S.P Piney Point Repair*  2C 2B  Total OPCC: $368,110  These streets were selected using the 2018 Street Assessment Update as well as resident complaints (Arrowwood Circle), current construction (Grecian) and proximity (Arrowwood East and Maggie Lane). Historically the City has organized asphalt paving improvement projects into projects with an estimated construction cost of approximately $300,000. This range was also considered when selecting the streets to be included. Survey data and *Based on unit costs previously obtained for completing individual point repairs, it was estimated that it could cost approximately $59,000.00 for a single asphalt point repair on S. Piney Point Road. Iti is expected that lower unit prices would be obtained if point repairs are Per Council direction, HDR will also assess the inclusion of additional asphalt point repairs to this project. HDR will present the proposal for engineering services for this project at the  background drawings have already been prepared on these streets.  included in al larger asphalt paving project.  May Council Meeting. 11. Sidewalk Assessment  Bob Rivas has examined the condition of the City's sidewalks and sent HDR a list that noted locations of issues. HDR is currently inspecting each location, taking photographs, and measuring dimensions of the limits required for repairs. Unit costs will be applied to the measured quantities and areas of repairs will be selected based on location and severity of damage to fit within the City's budget of $40,000.00. In order to expedite the start of these sidewalk repairs, a price for performing the sidewalk point repairs could be negotiated with On-Par Civil Services who is under contract for the 2019 Maintenance Project and the additional repairs be change ordered into that project. HDR has already reached out to On-  Par Civil Services who is interested in performing the work.    HR  12. South Piney Point Road Guardrail  Per Council's previous request, HDR has coordinated with Roger on the proposed length of guardrail by the newly planted crepe myrtles on the West side of S. Piney Point Road south of the Memorial intersection and has solicited quotes for installation. HDR has also solicited quotes for replacing a section of damage guardrail on the East side of S. Piney Point Road south of Carlton Park. These quotes are presented in a separate agenda item.  13. Future Projects  At Council's request, HDR has identified multiple projects for the City to consider performing. The Master Drainage Study identified several drainage projectsMultiple 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. Drainage Improvements Projects:  The Master Drainage Study identified several drainage improvements projects. The City has already begun design on Wilding Lane and construction on Beinhorn Road, two projects identified in the Master Drainage Study. The additional list of projects as identified in the  study are as follows:  Table 11 - Projects with No Detention Required  PROECTDESCRIPTION  PROJECT CONSTRUCTION/COST $ 610,390.00 $ 1,141,135.00 $ 388,215.00 $ 322,400.00 $ 340,210.00 $ 129,125.00 $ 205,175.00 $ 172,935.00 $ 547,430.00  Beinhom! Road (Southside) Wilding Lane Chuckanut Lane N.Countrys Squire S.Country Squire CountyCourt Memorial Drive (S. CountrySquire to! Wickline Ravine) Tokeneke Trail to Claymore Road Shadow Way Total  $ 3,857,015.00  Table 12- Projects with Detention Required  PROJECTOESCRPTION  PROJECT CONSTRUCTION COST $ 14,458,600.00 803,010.00 630,475.00 1,773,400.00 17,665,485.00  Blalock Road (east and wests systems) Lacewood Lane Memorial Drive (CountryCourt to Tynewood Ditch) WildingLane Bypass (Bothwell Way, Holidan' Way, Wilding Lane) Total    HR  Paving Improvement Projects:  In 2018 the City performed an update to the Street Condition Assessment Document which assigned a rating to each public street in the City. The following list was prepared based on  the ratings provided in that document:  Memorial Drive from San Felipe to Greenbay (Asphalt) OPCC Asphalt Reclamation - $933,500 OPCC Concrete Pavement- $2,292,420 OPCC Asphalt Reclamation- $528,450 OPCC Concrete Pavement-51,079315  S.P Piney Point Road (Asphalt) Arrowwood Circle (Asphalt) Grecian Way (Asphalt) Maggie Lane (Asphalt) Lanecrest (Asphalt) North and South Country Squire (Concrete) Crack Sealing on Various Streets  14. 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'sreport. Surrey Oaks Paving & Drainage Improvements O Anticipated! Schedule-  Construction Noticei to Proceed - November 18th 2019 Phase 1 (North Piney Point Road at Surrey Oaks) - Complete Phase 2( (Northwest quarter ofs street) -1 1/22/201 to 3/20/20 Phase 3( (Northeast quarter of street) - 3/23/20 to! 5/4/20 Phase 4 (Southeast quarter of street) - 5/5/201 to 6/9/20 Phase 5 (Southwest quarter of street) - 6/10/20t07/13/20 Construction Contract Expiration Date -J July 14, 2020  Beinhorn Drainage & Sidewalk Improvements Project  Anticipated: Schedule-  Townhall Pre-Construction Meeting - February 27th 6:30 PM City Hall Construction Notice to Proceed - March 9th, 2020 Construction Completion Date - September 2020  Wilding Lane Drainage & Paving Improvements Project  o Anticipated Schedule-  Final Design Authorization: December Council Meeting Final Design Completion: May 2020    MINUTES  THE CITY OF PINEY POINT VILLAGE SPECIAL COUNCIL MEETING MONDAY, MARCH 30, 2020  THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE MET IN A SPECIAL MEETING ON MONDAY, MARCH 30, 2020 AT 6:30 P.M. VIA ZOOM TO DISCUSS THE THE MARCH 30, 2020 6:30 P.M. MEETING WAS HELD VIRTUALLY THROUGH THE COUNCIL MEMBERS PRESENT: Mayor Mark Kobelan, Joel Bender, Dale Dodds, Michael CITY STAFF: Roger Nelson, City Administrator, Karen Farris, City Secretary; Annette Arriaga, Director of Planning & Development, David Olson, City Attorney; Joe Moore, City  AGENDA ITEMS LISTED BELOW.  USE OF ZOOM. THE DIAL IN NUMBER: 884-841-6839 Herminghaus, Henry Kollenberg, Brian Thompson  Engineer  DECLARATION OF QUORUM AND CALL TO ORDER Mayor Kobelan called the meeting to order at 6:35 p.m.  PLEDGE OF ALLEGIANCE  Mayor Kobelan announced the agenda item order will change to be: 1. Discuss and take possible action on the MVPD monthly report 2. Discuss and take possible action on the VFD monthly report; 6. Discuss and take possible action on MVWA Ground Storage Tank; and then go back to agenda item #3 and complete the rest of the items in order Discuss and take possible action on the MVPD monthly report  and then  1.  Chief Schultz presented the monthly report. MVPD is within budget  MVPD contacted TML to increase Cyber Security and Ransomware coverage.  The cost is $40 per year increase in premiums. Personnel Committee working on the budget ALPR continues to be very effective with 60 hits last month Body cameras are in operation and all officers have them Calls for service have been consistent Inp preparation for the Caronavirus:  The station has been secure and sterile for almost a month. Preparations began There have been no prisoners in the building; there have been some changes in traffic enforcement; and PD moved to a high visibility enforcement roll. MVPD requested special needs residents to register with MVPD Supplement evening officers between 5:00 pm and 1:00 am Preparing for and planning for mass vaccination sites  early on    Monitor businesses that cater to senior only residents Discuss and take possible action on the VFD monthly report  2.  Commissioner Nash asked Council if they had any questions for him regarding the  VFD monthly report. Council had no questions.  CITIZENS WISHING TO ADDRESS COUNCIL was inadvertently skipped at the beginning CITIZENS WISHING TO ADDRESS COUNCIL - At 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 ori inquiries about a subject that is nots 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  of the meeting.  not deliberate or vote on the matter.  There were no citizens wishing to address Council.  6.  Discuss and take possible action on MVWA Ground Storage Tank Mike Montgomery explained that the MVWA has submitted plans for the addition of ap proposed Ground Storage Tank at the MVWA Piney Point Water Plant. The MVWA would like to begin construction of a third Ground Storage Tank at the water plant beginning in mid-April. Construction will be contained within the limits of the water plant and should last about 6 months. The City Engineer had no objections to MVWA proposal. Council recognized and thanked MVWA for their work. There was discussion regarding notification of effected residents. Council Member Bender made a motion to approve the construction of the MVWA Ground Storage Tank with the condition that MVWA will provide notice to effected residents and that any complaints or objections received be resolved prior to construction. Council Member Thompson seconded the motion. Clarification was made toi identify effected property owners. The effected property owners who would receive notice of construction would be any property owner who has a property line adjacent to or touching this  tract. The motion passed unanimously, with the following vote:  Brian Thompson Joel Bender Michael Herminghaus Dale Dodds Henry Kollenberg  Yes Yes Yes Yes Yes  There was a suggestion made that Council may want to review what Piney Point expects from the MVWA Board Members; such as, if a project is being planned in Piney Point, that Council receive an earlier notification, perhaps several months in Discuss and take possible action on Landscape Plan-Echo Lane & Taylorcrest Mayor Kobelan explained the landscaping at the intersection of Echo Lane and Taylorcrest. The Beautification Committee has been working with the landscaper and the property owner to the south ofthe site. The wall to the south oft this area is private property and extends about 10 feet to the north of the wall. This area will be  advance.  3.    landscaped by the property owner. The City right-of-way is about 14 feet deep and is the City's responsibility. The Beautification Committee has been working with the property owner for several months and the property owner has agreed to allow the City to use the existing irrigation in the City's portion of the landscaping. The estimates do not include irrigation. The amount needed to do the project is $27,500. Council Member Thompson made a motion to approve the installation of landscaping at the intersection of Echo Lane and Taylorcrest. Council Member Kollenberg Discussion and take possible action on Monthly Landscape Maintenance Mayor Kobelan explained the proposal and need for a Monthly Landscape Maintenance. The Cityhas improved the appearance of the parks, right-of-ways, and medians. Bright Landscaping has been working with the City to provide monthly maintenance for the City's Parks and medians. This includes mulching, replace plantings, and monitoring the irrigation systems. The proposal would be for the rest of the year at a cost of $1,447.42 per month. Next year the cost would be included in the budget. There was discussion regarding the landscaper who mows the right- of-ways, and perhaps discussing with them their services. Council Member Dodds made a motion to approve the Monthly Landscape Maintenance proposal. Council Member Herminghaus seconded the motion and it passed unanimously. Discuss and take possible action on the City Administrator's monthly report February 2020 Financials - there were no questions regarding the Financials The City Administrator reported that the City is in the second week of working as a skeleton crew. Everyone works a couple days a week rotating morning and Mayor Kobelan highlighted his discussions with Lina Hidalgo, Harris County Judge. There are 3 public testing places: Katy, Houston, and Baytown  seconded the motion and it passed unanimously.  4.  5.  including but not limited to: Coronavirus  afternoon. The City averages a person a day visiting the office.  250 test per day  FEMA supplies the materials; when the materials run out, that's all there is The County does not get the results. The results are given to the patient, and the patient decides if they want to share the results with the County. Once there is a reduction in cases, there will be a slow return Signal boxes - coordinate with ATT to cover boxes  until FEMA sends more supplies Public testing takes 7 days to get results  To be tested, the person must have symptoms Stay at Home will be extended  Other topics discussed  7.  Discuss and take possible action on 2019 Maintenance Projects  The City Engineer explained the repairs to the apron on Memorial Drive. The base cost is $6,631 but there could be additional expenses to increase the total cost to $8,365.11. Council Member Kollenberg made a motion to authorize $9,000, if necessary, in the 2019 Maintenance Project to include the removal and replacement    ofa an inlet apron on Memorial Drive just east ofs. Piney Point Road. Council Member The City Engineer explained the concrete point repair to remove a birdbath on North Country Squire with a cost for 1 panel being $11,948.35, for 2 panels being $24,019.43, and for 3 panels being $35,754.58. Council Member Bender made a motion to approve concrete point repairs for 1 panel to remove a birdbath on North Country Squire. Council Member Dodds seconded the motion and it passed Discuss and take possible action on the City Engineer's monthly report Surrey Oaks Paving & Drainage Improvements: There was some discussion regarding the project being behind schedule. The Contractor acknowledges they are behind and attributes that the delays are beyond their control. The Contractor lluminated Crosswalk Signage - The Contractor has removed the sign and it's at the paint shop to be painted. The signs will be reinstalled when completed. HDR is holding the invoice until all items are resolved. City staff will confirm payment from Discuss and take possible action on the minutes of the February 24, 2020 Council Member Bender made a motion to approve the Minutes of the February 24, 2020 Council Meeting. Council Member Dodds seconded the motion and it passed  Bender seconded the motion and it passed unanimously.  unanimously.  8.  believes they will be able to make up the time.  Bunker Hill for their portion. Council meeting unanimously. etc.  9.  10. Discuss and take possible action on any future agenda items, meeting dates,  Water Authority  Former Council Member John Ebeling injured  11. Adjourn  Council Member Bender made a motion to adjourn. Council Member Herminghaus seconded the motion and it passed unanimously. The meeting adjourned at 7:58  p.m.  PASSED AND APPROVED this 27th day of April 2020  Mark Kobelan Mayor  Karen Farris City Secretary