City of Piney Point Village  7676 WOODWAY DR.,SUITE 300 OUSTON.TA7063-1523  TELEHONE (713)782-0271 FAX (713)782-0281  THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, MAY 18, 2020  NOTICE IS HEREBY GIVEN THAT THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE WILL HOLD A REGULAR MEETING ON MONDAY, MAY 18, 2020 AT 6:30 P.M. VIA ZOOM TO DISCUSS THE AGENDA ITEMS LISTED BELOW. THE MAY 18, 2020 6:30 P.M. MEETING WILL BE HELD VIRTUALLY THROUGH THE  USE OF ZOOM. THE DIAL IN NUMBER IS: 884-841-6839 DECLARATION OF QUORUM AND CALL TO ORDER  SWEARING IN OF NEWLY ELECTED OFFICIALS: MARK KOBELAN, JOEL BENDER  AND HENRY KOLLENBERG PLEDGE OF ALLEGIANCE  CITIZENS WISHING TO ADDRESS COUNCIL Atth 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 1. Discuss and take possible action on election of Mayor Pro Tempore Discuss and take possible action on the MVPD monthly report  Council may not deliberate or vote on the matter  2. 3. 4. 5. 6. 7.  Discuss and take possible action on the MVPD 2021 Budget and 2019 Annual  Financial Report  Discuss and take possible action on the VFD monthly report Discuss and take possible action on the 2019 Annual Financial Report Discuss and take possible action on "Little Free Library" at Carol Tree Park Discuss and take possible action on Municipal Court Modifications    8.  Discuss and take possible action on the Mayor's monthly report, including but  not limited to: Flags  Echo Lane and Taylorcrest Landscaping  9. Discuss and take possible action on the City Administrator's monthly report,  including but not limited to: April 2020 Financials  10. Discuss and take possible action on 2020 Paving Improvements Project 11. Discuss and take possible action on the City Engineer's monthly report 12. Discuss and take possible action on the minutes of the April 27,2020 Council 13. Discuss and take possible action on any future agenda items, meeting dates, etc.  meeting  14. Adjourn  CERTIFICATION  I'certify that a copy of the May 18, 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 May 15, 2020.  Roger Nelson R 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.    RTE a LICE  Memorial Villages Police Department  11981 Memorial Drive Houston, Texas' 77024 Tel.(713)365-3701 Raymond: Schultz Chiefof Police  May 11,2020  TO: FROM: REF:  MVPD Police Commissioners R. Schultz, Chief of Police April Monthly Report  During the month of March MVPD responded/handled a total of 6,390 calls/incidents. 5,470 House watch checks were conducted. 20 traffic stops were initiated with 27 citations being issued for 52 violations. (Note: 9/ Assists in Hedwig, 28 in Houston, lins Spring Valley and Oink Hillshire)  Calls/Events by Village were:  Village Bunker] Hill: Piney Point:  Calls/YTD House Watches/YTD Accidents Citations Response Time  1897/10060 2067/7446  1669/8603 1771/5967 2025/5586  6 17 4  6@3:35 12@4:11 6@4:03 24@4:02  0 1  Hunters Creek: 2356/9281  Type andj frequency of calls for service/citations include:  Call7 Type False Alarms: Accidents: ALPR Hits: Assist Fire: Assist EMS:  # 124 2 31 45 31  Call Type Ord. Violations: Info Reports: Suspicious Situations: 159 Welfare Checks:  # 18 11 14  Citations Speeding: Exp. Registration: 2 No Ins: Equipment Stop Sign:  # 7 6 7 4  This month the department generated a total of61 police reports.  Crimes Against of Persons Aggravated Assault Crimes Against Property Burglary of a Vehicle Burglary of a Habitation Attempted Burglary Forgery  (1) 1 (19) 3 1 1 1 9 1 2 2 0  Fraud/ID Misd Theft Credit Card Abuse  8 4  Petty/Ouality ofLife Crimes/Events (41) ALPR Hits (valid) Poss. of a Controlled Sub/Para. Warrants Warrants Class 3. Arrests  DWI Misc. Reports  1 19  Recovered Stolen Vehicle 9  Arrest Summary: Individuals Arrested(11)  DWI Felony  1 8    Budget YTD:  Expense 1,511,145 367,016 1,878,161 9,332 1,887492  Budget 4,815,125 896,837 5,711,962 138,000 5,849,962  % 31.4% 40.9% 32.9% 6.8% 32%  Personnel Expense: Operating Expense: Total M&O Expenditures: Capital Expenses: Net Expenses:  Follow-up on Previous Month Items/Requests from Commission  Budget Committee met and reworked proposed FY21 budget. Reducing expenditures to: Personnel expenses 3.99%, Total budget 4.44%  Initiated reimbursement process with State ofTexas, FEMA staff for COVID-19 cost  reimbursement.  Personnel Change/isue/Uplats  The department is now fully staffed. 44.5 FTE's.  COVID-19 additional support staff of1-2 officers per shift was reduced to only one officer per day for a maximum of61 hours as ofMay 1st. The additional officer is in a marked unit using cruise lights for high visibility, during early evening hours. Ms. Loud and Ms. Bowman continue to work a modified schedule between at home  and on-site. Both remain available M-F.  Major/Significant Events  Officers Boggus and White assisted Polk County emergency personnel with recovery efforts by deploying the MVPD drone. Officers spent a total of 3 days surveying the area around Lake Livingston. 1 day in searching for victims using the FLIR and 2 ALPR vehicle recoveries now stand at 22 recovered vehicles totaling over $343,000 in value. Thus far in 2020, 16 oft the 22 or 72% ofall ALPR vehicles have a nexus to  days mapping damage.  other crimes with the top crime being identity and mail thefts.  Status Update on any Major Projects  Held introductory teleconference with State officials for the grant/reimbursement Participated in a LOS waiver teleconference with the FAA for expanded Drone Flock Safety upgraded several cameras to new technology. Moved the camera that was at Echo and Taylorcrest to Flintdale and' Taylorcrest due to poor cell service. Electricity installed at Memorial and Voss, and Memorial and Briar Forest to convert Obtained and trained crime scene and investigative personnel in new credit/gift card reader system obtained by MVPD. The reader allows detectives to read suspected stolen or embezzled gift/credit and debit cards and learn all information about the  process for COVID-19 related expenses.  testing and usage in partnership with Paladin Drones.  those camera systems to 110v service.  usage and balances.  V-LINC new registrations in April: +151 BH - 1218/1250 (+23) PP-866/1160(+30)  HC-1 1269/1514 (+89) Out of Area - 416(+9)    758  759 Gaylord-Dr Denise DrT  760  761  /00  2020 Burglary Map Alarm POE N Rear Door Force  Address 22 Wiliowron  Hedwig Village  Kingsridetn Barryknoll Ln  11603 Mockingbird N Vehi in Open Gar  Beinhorn Rd  Memorial  Taylorcrest Rd-  Hunters Creek Village  Bohere Dr orial-Dr  Bunker Hill Village  Piney Point Village  ZMonicas St2  viewr Ways  Durrette-Dr sink Rd  2020 Robber  Sug. Address 6Smithdale Estates  MC Purse  D Memorial-Dr  Sanfaibesi  Daytime Burglary Nighttime Burglary Robbery  Briar-Forest:Dr-  Briargrove Burgoyne Rd  Olda  5/1/20 2)    2020 Auto Burglary Map  58  759 GaylordDr Denise Dri  760  761  760  Address 12210 Valley! Star 11910 Broken Bough 933 Hickory Hollow 12126 Tara 12330 Tealwood North emorial 8435 Katy FWY 906 Flint River 422 Piney Point 11230 Hermosa 11106 Wickway 206 Caruthers  POE Side Window UNL Door UNL Door Side Window UNL Door UNL Door UNL Door UNK Door UNK Door UNK Door UNK Door  Hedwig Village  Kingsride Ln Baryknowln  Boinhorn Rd  Taylorcrest Rd-  Hunters Creek Village  Boheme Dri 1orialg a  Bunker Hill Village  Piney  age  Morica St  iew Ways  -Durrette Dr ink Rd  Memorial-Dr.  Sanfaipse  Briar-ForestDr-  - 1 - Daytime Burglary  Briargrove Burgoyne Rd  Nighttime Burglary  Olda  04  5/1/20    758 Memorial City Mall  759 Gaylord Dr enise Dr  758  760 10  761  760  Hedwig  Lindenwood HOA V Longwoods HOA  HEDWIE ILLAGE  AdChoices DSpeed Trailer  Beinhorn R  Mera a Dr  Bunker Hill  Rd  HUNTERS CREEK VILLAGE  Piney Point  InF Process  Houston Gountry Club  Hunters Creek  BUNKER HILL-VILLAGE. PINEY  TVILLAGE  2020 Requested Locations  Mobile Locations  Durrette Dr Wink Rd  /  DE oonas  Sugar HIII Dr  Stolen Inv Solved  Memorial  - 1 San. Felipe. St:  Mse  2020 ALPR Hit Locations With a Vehicle Recovery  05/01/20  EB    758 Memorial City Moll  759 Gaylord Dr enise Dr  758  760  761  760  Hedwig  Lindenwood HOA E  HEDWI LLAGE  AdChoices  (1 Beinho  DSpeed Trailer  D  Bunker Hill  Longwoods HOA  Rd  HUNTERS CREEK VILLAGE  Piney Point  In Process  Houston CountryClub  Hunters Creek  BUNKER HILL VILLAGE PINEY VILLAGE  po)  Mobile Locations  Durrette Dr Wink Rd Ro  4,  Hill Dr Sugar  /  DE oonay  Memorial  San Felipes St  San. Felipe. St.  62  2020 ALPR Hit Locations January  01/31/20    758 Memorial Cty Moll  759 Gaylord Dr enise Dr  758  760  761  760  Hedwig  Lindenwood HOA - V Longwoods HOA  HEDWIE 7ILLAGE  AdChoices PSpeed Trailer  Beinhorn,Rd  D  Bunker Hill  Taylorb Rd  Piney Point  HUNTERS CREEK VILLAGE  In Process  a  Houston Gountry Glub  Hunters Creek  BUNKER HILL-VILLAGE: PINEY AVILLAGE  pO  Mobile Locations  Durrette Dr Wink Rd Po  /  Dr DoOnay  Sugar Hil Dr  Memorial  Sanfeines St  San Felipe. St  60 02/2  2020 ALPR Hit Locations February    758 Memorial City Moll  759 Gaylord Dr enise Dri  758  760 10  761 O  760  Hedwig  HEDWIT ILLAGE  Lindenwood HOA V Longwoods HOA  AdChoices DSpeed Trailer  Beinhorn.Rd  D  Bunker Hill  TaylordORd  Piney Point  HUNTERS CREEK VILLAGE  a  InF Process  Houston Gountry Glub  Hunters Creek  BUNKER HILL VILLAGE. PINEY NT-VILLAGE  0  Mobile Locations  Durrette Dr Wink Rd o  > DE Ddmay  Hill Dr Sugar  7  Memorial  San Felpest  San, Felipe. St  35 03/31  2020 ALPR Hit Locations March    758 Memorial City Moll  759 Gaylord'Dr enise Dr  758 HEDWI  760 10  761 pO  760 a  Hedwig  Lindenwood HOA  LAGE  AdChoices PSpeed Trailer  Beinhorn.Rd:  D1  Bunker Hill  Longwoods HOA  Taylordad 0  Piney Point  HUNTERS CREEK VILLAGE  a  In Process  Houston GountryClub  Hunters Creek  BUNKER HILL-VILLAGE. PINEYI ATVILLAGE  o  0)  Mobile Locations  Durrette Dr Wink Rd:  Sugar Hill Dr  7  Snet  Memorial  San Felpese  San. Felipe. St.  31 04/30  2020 ALPR Hit Locations April    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, BLAIR C. HARWOOD, NICHOLAS JARVIS, RICHARD JOLIVET, CHARLES JONES, ERIC KELSO 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 VASQUEZ, Monica WHITE, TERRY Dispatch Committed Time 911 Phone Calls 3700F Phone Calls DP General Phone Calls* Thisi is 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 10:53:17 13:02:04 14:54:33 9:01:13 16:30:24 20:23:44 15:24:33 16:44:41 10:13:20 14:03:18 15:34:43 12:36:45 9:17:50 7:45:56 13:35:03 7:16:26 7:33:38 20:57:17 17:39:42 18:40:55 16:47:33 14:39:35 13:47:14 9:58:28 9:29:05 4:49:50 19:25:49 11:58:56 17:43:42 13:39:36 14:10:55 2:17:22 10:59:38 38:52:26 22:25:37 10:04:09 8:52:25 17:12:39 18:35:09 6:19:11 6:59:44 1:40:48 0:00:00 2:52:11 1:29:07 2:44:33 6:12:45 0:24:12 16:20:06 5:38:37 15:52:34 1:54:02 9:32:00 8:18:04 14:18:27 12:47:52 10:23:58 2:42:40] 2:51:20 8:34:23 13:29:32 28:31:10 15:29:03 19:13:08 18:20:54 11:12:43 28:35:23 9:17:31 11:29:15 0:14:42 1:30:29 0:00:00 0:00:00 6:22:26 11:48:32 8:48:47 7:55:45 5:12:41 4:39:42 5:55:59 18:10:13 12:06:22 14:35:02 12:46:49 14:00:33 1:23:48 0:44:16 0:20:02 4:02:00 7:52:27 17:00:02 10:25:56 17:10:04 0:00:00 0:00:00 1:23:31 0:43:24 4:11:54 10:11:38 6:25:27 2:50:16 15:47:28 18:58:41 20:05:55 10:23:31 1:01:08 1:02:53 12:25:13 13:19:18 13:39:46 14:26:44 12:53:29 10:32:32 19:48:46 16:17:39 19:37:12 15:04:39 16:06:36 28:42:38 14:37:43 14:27:56  1 0 4 0 2 0 2 0 0 0 2 2 0 4 2 6 0 0 0 1 1 3 0 2 O o 2 0 6 2 0 3 2 1 2 8 61 Totals 1664 9654  15:45:17  = Admin Asmt.  422 548 395 299 2612 2306 2341 2395 62:09:26 63:05:30 40:09:43 40:19:19    2020 Total Incidents  2020 Crimes Crimes Qualityof  Total Arrests  House YTDBH YTDBH YTDPP YTDPP YTDHC YTDHC  Against Against Persons Property Incidents 1 3 1 1  Life 96 107 51 82 101 42 40 62 6 41 61  Incidents  Checks 7824 6112 6182 4519 7095 6188 6390 5470  INC  HC INC  HC INC  HC  January February March April May June July August September October November December Total  10 16 21 19  3248 2733 2166 1690 2117 1614 2148 1690 1578 1135 2201 1672 2767 2511 1635 1371 2607 2300 1897 1669 2067 1771 2356 2025  6  66  259 331 99  27491 22289 10060 8603 7446 5967 9281 7611  2019Totals 19 Difference %Change  159  1001 1179 580 113459 91672 40711 34541 28785 22638 40905 34223    April 2020 VFD Assists  Calls received directly by MVPD via 911/3700  Priority Events Total-15 Fire = 6 EMS-9 By Village BH Fire -3 BH EMS-1 PPF Fire-2 PPEMS-4 HCI Fire-1 HCEMS -4  Average Response Times 4:14 3:19 4:49  3:14 1:36 3:43 5:17 2:36 4:09  Combined VFD Events (Priority + Radio)  Total-54 Fire-35 EMS-19  3:56 3:42 4:36  Radio Call Events Total-39 Fire- 29 EMS-1 10  3:59 3:48 4:24    FY21 Budget  Bunker Hill Village - Piney Point Village Hunters Creek Village  MEMORIAL VILLAGES  UNTERS CREEP  TEXAS Hunters Creek X  POLIGE  GROSS  POLICE  Village    FY21 Budget Goals and  Objectives  Goals:  Hire, Develop and Maintain the best qualified and experienced employees to serve as Memorial Villages Police Department, Police Officers, Dispatchers and Professional  Support Staff.  Provide and maintain the best tools, technology and equipment available for use by the MVPD in order to provide for a Safe Community, Free of Crime and the Fear of  Crime.  Objective:  TEXAS Hunters Creek  Use Village Funds in the most effective and efficient manner possiblein order to hire and retain employees by providing a competitive  salary and benefit package, while at the same time providingstaff with the latest technology, tools, equipment and support services that will allow personnel to provide the highest level of Police  A Village  Services and Protection.    FY21 Budget  Results from Previous Budgets  MEMORIAL VILLAGES  009)  08a3  POLICE BUILDING THE BRAND  STAFFING  TEXAS Hunters Creek A Village  Safety First  RESPONSE  TIME  MODERNIZATION  OFFICER 1 SAFETY    FY21 Budget  nvestment in Personnel - Fully Staffed  Build on our Solid Base  5% Increase in Salary and Benefit Budget  Avg Base Salary Increase - 4%  (1% STEP + 3% Salary Adjustment, Shift Ditferential - Final Phase 457b City contribution at 1%  TEXA Hunters Creek   Average Salary w/incentives will be:  Sergeant  $103,600  Patrol Officer $84,575 Dispatcher  Village  $58,610    FY21 Budget  Salary Increase Justification  01  Maintain our competutiveness in the LE Community Ifr not at the Top of the Scale - Be very close  Base Salary ncrease - Recognize the quality work performed along with the additional duties and attention to detail performed by MVPD employees 1% STEP - Annual Individual Performance Based Pay  TEXAS Hunters Creek  Incentive  1% 457b Contribution - Long term savings incentive to compensate for Windfall Act Penalty, Fixed TMRS benefit and Loss of Post Employment Health Care.   -A Village    FY21 Budget  Technology: Efficiency - Risk Reduction  ALPR - Continue the ALPR Project at 28 ALPR Systems  $56,000 Annual Cost  % ofa FTE  Hedwig Bunker Hill  cty  Lindenwood HOA V Longwoods HOA InProcess  Choices Speed Trailer  B  PineyPoint  HUNTERS VILLAGE  TEXAS Hunters Creek  Hunters Creek Mobile Locations - o  HILL  VILLA  7 Village  San  2019 ALPR Total Hit Locations  12/31/19    FY21 Budget Proposal  FY21 Budget Adustments/Incre.aes/Decreases  Overtime (+$5,000) Bailiff Overtime (-$9,600) ALPR's +8 Systems (+$16,000) BWC Year 2 (-$22,000) In-Car Video Year 2 (-$7,000) 4additional Urban Rifle (+$6,900)  -  4 Automated Ticket Writers EOL (+$6,600)  TEXAS HuntersCreek   Recruiting (-$5,000)  Capital Auto Replacement (+$15,000) Capital Variable Message Board (+$16,500)  Village    FY21 Budget Proposal  Proposed Total Budget Package for 2021  O  Personnel and Benefits $5,040,063 (+5%) Total Operations $899,881 (+0.35%) Total M&0 $5,939,944 (+3.99%)  Auto - Capital $169,500 (22.8%)  (Vehicles)  TEXAS Hunters Creek A  Proposed 2021 Budget - $6,109,444 (+4.44%)  Cost per Village $2,036,481  Village  Increase of $86,494 per village over FY20    Future Capital Projects 2022-2026  The Memorial Villages Police Department administration has identified several capital projects that will likely need Funding from participating cities over the next 2-5 years.  These projects include: Roof Replacement HVAC Replacement Radio System Upgrades CAD/RMS/ARS Replacement  Building Upgrades - Gutters, Overhead Doors, Paint, Jail Fixtures  TEXAS Hunters Creek A  Although the Memorial Villages Police Department hasan fund in placeto account for capital projects, this fund has not been regularlyused as a vehicle to hold funds for these projects. Instead, the three cities have essentially employed a pay asyoug gomethodology whereby the participating cities provide funding for capital projects as needed. Over the next several months, the Department administration will provide the participating citiesv with detailed Intormation concerning the scope and cost of the anticipated capital projects seti forthabove. Hopefully, this will allow the partucipatingciuest to make appropriate plans or estabishreserves: SO that these projects may be  Village  appropriately and timely funded.    FIC  3 :  THANK YOU  RODSD  FOR TAKING CARE OF US TAKING CARE OF YOU  THSAREAPARCUIDS/IRE MEMORIALVILAGES! POLICE DEPARTMENT vo: SOLCInNG ORDINANCE INESFECI ALPR CAMERAS INUSE  TEXAS Hunters Creek  Village    Memorial Villages Police Department Summary  e  FY2021 Budget Proposal  FY21 Proposed Budget Summary  The Memorial Villages Police Commission has recommended adoption oft the FY21 Budget Proposal and is submitting that for approval by member cities. The MVPD Chiefi is requesting an overall budget of $6,109,444 which is an additional $259,482 or 4.44 % increase over the FY20  adopted budget.  A comparative view and breakdown oft the proposed budget is as follows:  2020 Adopted Proposed Variance Budget 44.5FTE's 44.5FTE's 5,711,962 5,939,944 227,982 3.99% 138,000 153,000 15,000 11% 0.00 16,500 16,500 5,849,962 6,109,444 259,482 4.44%  2021 Budget  Category  % Change  M&O EXPENDITURES FLEET REPLACEMENT CAPITAL OUTLAY EXPENDITURES COMBINED EXPENDITURES  The total cost to each city would equate to $2,036,481  M&O Fleet Capital $5,500  $1,979,981 $51,000  The Department is requesting a two-month assessment beginning January 2021:  Maintenance & Operations  $330,001 $8,500 $5,500 $164,998 $4,250  Fleet Capital  February 2021 thrul November 2021 will be invoiced as follows:  Maintenance & Operations  Fleet  No invoicing is expected to occur in December 2021  1/Page    FY21 Budget Highlights  2019  2020  2021  Category  Unaudited Adopted Proposed Variance %Change 4,413,866 4,815,125 5,040,063 224,938 5%  Actual Budget Budget  100 PERSONNEW/BENEFTS 100 PERSONNEL/BENEFITS:  MVPD has budgeted 44 fulltime employees (FTEs) and 1-part time employee. There are 32 sworn personnel, 10 full time and 1 part time communications staff members, 1 office/human This category includes salary, overtime, court/bailiff costs, TMRS participation, a newly requested 1% contribution to a 457b account for full time employees, and the health benefits costs. The proposed budget continues to support the salary and retention plan specifically created toa attract, hire, and retain the best and most qualified employees. *The salary line includes adjustments for regular hours that would be chargedi to the overtime ande estimates forj yearend pto payouts.  resource manager, and 1 finance manager.  SALARIES & WAGES-S $3,302,244  This category includes the base annual pay for the department' 's 44 full time and 1 part time employee. Italso reflects a 3% COLA and 1% step increase. The Office/Human Resource Manager and Finance Manager will also receive a 4% increase. Adjustments have been made to account for step plan increases which are based on the employee's anniversary date.  TCLEOSE CERTIFICATION-S181,176  Based on the current compensation policy sworn officers and dispatchers are awarded additional compensation for state certification recognized by the Texas Commission on Law Enforcement Officer Standards and Education. Employees who have achieved Intermediate certification receive an additional 2.5% percent oftheir base pay. Advanced certification is compensated at 5% of base pay and Master certification is compensated at 7.5% of employee base pay. At the time of this budget proposal 40 FTES are eligible for this incentive. Any increase in base salary  will necessitate increases to certification pay. BILINGUALINCENTIVE-S8,680  Sworn personnel and dispatchers who have Spanish language bilingual proficiency receive 2.5% ina additional pay. Currently there are 5 employees who are eligible for this incentive. Any increase in base salary will prompt increases to bilingual incentive payments awarded to  employees.  2/Page    COLLEGE INCENTIVE-531200  Employees who have obtained advanced degrees from accredited colleges and universities earn additional compensation based on the following updated schedule: Associates Degree $100 per month, Bachelor's Degree - $200 per month and master's degree $250 per month. At the time  ofthis proposal 14 employees have obtained advanced degrees.  LCC/FBI INCENTIVE-52,400  Graduates of the FBI National Academy or Leadership Command College receive $100 per month in additional pay. Currently two employees qualify for this incentive.  CLOTHING ALLOWANCE-51200  Detectives receive $50 per month in clothing allowance  LONGEVITY-S70320  The new compensation and retention plan changed the way tenure is earned and rewarded. Two thru five-year employees will receive a single $1200 payment each year in association with an annual employee contract. Employees with 6 years or more ofs service will be paid on a bi- monthly basis starting at $1,440 annually. The maximum annual earning is reached after 10 years  ofservice and equates to $2,400 annually. SHIFT DITERENTIAL-SeI27  The final phase of the shift differential program is requested. Employees assigned to nightshift are eligible for $138.50 in additional pay per pay-period. Employees working a split shift will  earn $69.25 per pay period.  EMERGENCY CARE. ATTENDANT (ECA)-S40,300  All sworn personnel are required to earn and maintain advanced first aid training and proficiency at the ECA level within 18 months. Upon attainment sworn personnel will receive $50 bi-  monthly certification pay. OVERTIME-5125.00 Court Bailiff-$12,000  The requested overtime takes into consideration the historical costs of operating the department Requested line item is used to support the costs to staff the court with bailiffs during each  session.  RETIREMENT CONTRIBUTION-S450,483 received at the time this proposal was presented.  The 2021 request is estimated at the current 2020 rate of11.79%. The actual rate letter was not  3/Page    GROUP-HEALTH-DENTAL/HSA CONTKIUTIONS-S9IA3  Health/Dental Insurance estimate: $438,028 employer contribution. Estimate is based on a 15% Employer HSA contribution estimate: $88,800 ($2,700 for family, $1,500 single) Wellness Exam contribution estimate: $44,000 ($1,000 per employee) Physical Fitness assessment estimate: $22,000. ($500 per employee)  increase over current elections.  WORKERS COMPENSATION-$70,500  The mployer'scontribution rates for workers compensation is determined by the Texas  MunicipalLeague (TML). LIFE/LTD-521,709  The department provides employee term life, AD&D, and long-term disability coverage to its  employees. Cost estimate is based on 10% increase of current rates.  MEDICARE TAX: EMPLOYER-S5403  The current Medicare tax rate is 1.45% applied to the total compensation package including the  overtime budget.  2019 59,378  2020  2021  Category  Unaudited Adopted Proposed Variance %Change  Actual Budget Budget  200 INSURANCE 200 INSURANCES:  68,052 72,180  4,128 6%  The insurance category represents our auto, general, public official bond, professional, and real property insurance coverage through the Texas Municipal League. Rates are determined by TML. The amount requested reflects anticipated rate increases based on current billing.  AUTOLIABILITY-S41,100 GENERAL LIABILITY -$720  Automatic coverage for any vehicles purchased throughout the year  This coverage protects the department from general liability claims from injuries and wrongful  acts.  PUBLIC OFFICIAL BOND -$960  Coverage for the Police Commission and protection against forgery  PROFESSIONAL LIABILITY-S21,400  Protection from liability claims associated with law enforcement functions.  4/Page    REAL & PERSONAL PROPERTY -S $8,000 Coverage for damage or destruction of departmental property.  2018  2019 Budget Budget  2020  Category  Unaudited Adopted Proposed Variance 9Change  300 FLEET MAINTENANCE 300 FLEET MAINTENANCES:  108,548 115,000 122,500  7,500 7%  The fleet maintenance category includes the annual fuel costs as billed by Villages Fire Department. This category also includes vehicle maintenance, damage repair, and tire  replacement costs. GAS& OIL-$70,500  FLEET MAINTENANCE-$35,000 TIRE REPLACEMENT-S7.00 DAMAGE REPAIR-S10,000  2019 Actual  2020 Budget Budget  2021  Category  Unaudited Adopted Proposed Variance 9Change 45,070 68,200 62,000 (6,200) -9%  400 BUILDING MAINTENANCE  400 BUILDING  The building maintenance category includes the annual janitorial services contract, building refresh i.e. filing cabinets, lockers and chairs. This category covers any repair costs associated  with the upkeep ofthe building. GENERAL MAINTENANCE-S5.00 JANITORIAL SERVICES-521,00  The increased request will cover maintenance cost associated with a/c units. The current service provider is Coverall with a monthly fee of$1500.  JAIL-$1,000  Purchases in this line item support supplying detainees with blankets and food. Purchases support the upkeep of the office (chairs, filing cabinets, lockers etc....)  BUILDING FURNSHINGS-315.00  5/Page    2019 Actual  2020 Budget Budget 40,093 47,400 47,050  2021  Category  Unaudited Adopted Proposed Variance %Change  500 OFFICE 500 OFFICE  (350) -1%  The office category includes funding requests for computer purchases & replacement, postage machine & supplies, office supplies, bank service charges, and payroll contract expenditures.  COMFUTERS-S13.00  A computer replacement schedule was created to better plan and budget for the technology needs oft the department. The request is based on estimated replacements of computer inl FY18.  FOSTAGEPOSTAGE MACHINE-51,100  The expenditures in this category will cover the postage machine rental fee from Pitney Bowes OFFICE SUPPLIES /SUPPLIES STATIONERY/EXPENDIBLES-S15,000 The expenditures in this category include office supplies, meeting expenses, and employee  as well as postage and ink refill requirements for the fiscal year.  relations  BANK/FINANCE CHARGES-S550 Banking and credit card fees PAYROLL-S17,400  Payroll and Human Resource expenditures  2019 Actual  2020 Budget Budget  2021  Category  Unaudited Adopted Proposed Variance 9Change 55,582 63,008 61,923 (1,085) -2%  600 UTILITES 600 UTILITIES  The utilities category includes expenditures related to monthly telephone, electric, water &  sewer, and natural gas services.  COMMUNICATIONSTELEPHONE -$6,003  The appropriation for this category will cover the department s phone lines, long distance  calling, internet, cable television, and employee phone allowance. The department's electrical service provider is Cavallo Energy.  ELECTRIC SERVICE-520,000  6IPage    WATER & SEWER - $5,320 NATURAL GAS-$600  Water & sewer services are provided by the City of Bunker Hill Village  The departments natural gas provider is Center Point Energy  2018 Actual  2020 Budget Budget  2021  Category  Unaudited Adopted Proposed Variance %Change 264,214 350,441 334,992 (15,449) -4%  700 CONTRACT/SERVICES 700 CONTRACTSERVICES  The contractservices category includes MVPD'se equipment maintenance contracts, annual SETCIC fees, legal & professional service fees (legal and audit), IT contracts, and software  maintenance contraçts (ex. CAPERS, Power DMS). EQUIPMENT MAINTENANCE CONTRACT-SI840  Increase requested to cover maintenance charges for the body worn camera and ALPR's  SETCIC FEES-$3,600  This line item request covers the fees paid to the Harris County Treasurer for inclusion of  misdemeanor warrants in the county-wide network.  LEGAL FEES-$55,000  This line item request covers fees associated with Attorney duties, legal research and interpretation, annual audit, RFP advertising, and TML claim deductibles.  ITSERVICES-S101350  This line item requests supports a variety of the department's information technology needs to include cloud-based data and application hosting, bill paying services, information technology support services, and the annual subscription to the Texas Commission on Law Enforcement  Data Distribution System.  The largest expense in this category ($90,000) is to support the IT contract. SOFTWARE MAINTENANCE CONTRACTS- -$56,202  This line item request supports the various software maintenance contracts needed to effectively  run the department.  7/Page    800 OPERATIONS  The operations category includes the line items that support accreditation, uniforms, training, travel, recruiting costs, criminal investigations, small equipment, and contingency funding  requests.  ACCREDITATION-S1200  The Department successfully obtained recognition status for compliance with the Texas Law Enforcement Agency Best Practices Recognition Program. This request is for accreditation fees  only.  UNIFORMS/OFFICER CLOTHING-530,500  This line item supports the replacement ofu uniforms, vests, and outfitting costs associated with  sworn personnel and dispatchers. RADIO PARTS & LABOR- $33,036  On 2-1-2012 the Department signed a contract for radio services with the City ofHouston. The contract automatically renews each year for a period of 30 years. The Department can terminate There is as set fee schedule for repairs and airtime. Each radio is assessed a $41 monthly fee according to the schedule implemented by the City ofH Houston in March 2015. Each licensed  the agreement ifit is before 60 days oft the contract renewal date.  Officer is issued a radio.  FIREARMS TRAINING & AMMO-S $5,500 firearms qualifications for sworn personnel.  This line item request supports ammunition and training expenditures for State mandated  TASERS-S15,000  This line item request supports the taser replacement schedule TRAINING & PROFESSIONAL DUES-$58,000  This line item request supports costs associated with job related training, professional dues, and  the R.A.D self-defense program. TRAVEL-S9,000  This line item support travel and lodging costs for employees.  8Page    RECRUITING COSTS-$5,000  This line item supports tuition reimbursement and recruitment and selection, which includes:  background, drug testing, finger printing, and psychiatric examinations.  CRIMINAL INVESTIGATIONS-53,500  This line item supports costs associated with criminal investigations such as fingerprinting supplies, drug testing, sketching services, public data information searches, and other  investigative supplies and services. CONTINGENCY-S25900  This line item is requested for unplanned emergency expenditures.  SMALL EQUIFMENT-S13300  Funding is requested to capture needed small equipment items that do not fiti into specific categories such as computers and building furnishings. FY20 request includes 4 ticket writers.  2019 Actual  2020 Budget  2021 Budget  Category  Unaudited Adopted Proposed Variance %Change 158,332 138,000 153,000 15,000 11%  1000 FLEET REPLACEMENT 1000 CAPITAL 1 FLEET REPLACEMENT  $138,000  Line item in this category supports our vehicle replacement plan. The department will use NOTE: All vehicle purchased must be approved by the Police Commission prior too ordering.  existing funds to help offset the cost of purchasing three new vehicles  2019 Actual 518  2020 Budget Budget  2021  Category  Unaudited Adopted Proposed Variance %Change  2000 CAPITALITEMS 2000 CAPITAL OUTLAY  0 16,500 16,500  This category includes purchase ofindividual items with a cost over $5,000 with an estimated useful life greater than one year. This year'st request is forar radar message board.  9IPage    Memorial Villages Police Department  FY21 BUDGET PROPOSAL  GENERAL FUND  3% COLA, 1% STEP 2020-2021 5,000 (9,600) 18,168 32,869 13,600 3,788 186 2,234 15,768 0 0 (3,800) (7,840) 4,128 0 7,500 0 0 7,500 (3,400) 0 0 (2,800) (6,200) 3,000 (200) (3,000) (150) 0 (350) 1,595 (3,000) 320 0 (1,085) 0 (5,400) 600 111 0 (1,500) 0 0 4,000  Acct. No 100 100Salaries 110Overtime 115_Court/Bailiff 120R Retirement 125/475b contribution 130Health! Insurance LImIePECRNE 150Life/LTD 160Medicare 170Social Security TOTALF PERSONNEVBENEFITS 200 TMLI INTERGOVERNMENTAL RISK POOL 200A Auto 210General Liability 220Public Official Bond 230Professionall Liability 240Real8 & Personal Property TOTAL LOTHER INSURANCE 300 300 Gasa andoil 310F Fleet maintenance 320] Tires Damage Repair TOTALFLEET MAINTENANCE 400 40Genera/Buildingl Maintenance 410Janitorial Services 420Jail 430Building! Furnishings TOTALE BUILDING 500 500 Computers sIPostase/postage machine 520Offices Supplies 530Bank/Finance: Service Chgs 540Payroll Services TOTAL OFFICE 600 600 Telephone 610 Electric 620 Water/Sewer 630Natural Gas TOTALUTILITIES 700 700Equipment Maint. Contracts 710_SETCIC fees vlega/Profesional 730ITServices 740Software Maintenance Contracts TOTAL CONTRACTS/SERVICES 800 800/Accreditation 810Uniforms 820Radiop parts andl labor 830Firearms Trng and Ammo Tasers  Category  2019Unaudited 2020A Adopted 2021 Requested Sincrease/ %Increase 3,279,467 3,520,578 3,679,271 158,693 115,094 120,000 125,000 6,010 21,600 12,000 379,669 432,315 450,483 0 32,869 503,527 579,228 592,828 65,000 66,712 70,500 17,847 21,523 21,709 47,252 53,169 55,403 26,604 25,332 41,100 430 720 720 849 960 960 18,858 25,200 21,400 12,637 15,840 8,000 59,378 68,052 72,180 66,046 70,500 70,500 31,154 27,500 35,000 6,565 7,000 7,000 5,783 10,000 10,000 109,548 115,000 122,500 18,848 28,400 25,000 18,000 21,000 21,000 773 1,000 1,000 7,450 17,800 15,000 45,070 68,200 62,000 10,640 10,000 13,000 840 1,300 1,100 12,063 18,000 15,000 329 700 550 16,220 17,400 17,400 40,093 47,400 47,050 33,954 34,408 36,003 16,051 23,000 20,000 5,067 5,000 5,320 510 600 600 55,582 63,008 61,923 58,797 129,100 118,340 (10,760) 3,262 3,600 3,600 51,406 60,400 55,000 98,578 101,250 101,850 52,170 56,091 56,202 264,214 350,441 334,992 (15,449) 1,200 1,200 26,518 32,000 30,500 29,686 33,036 33,036 5,323 5,500 5,500 9,656 11,000 15,000  Actual  5% 4% 44% 4% 2% 6% 1% 5% 62% 0% 0% 15% 49% 6% 0% 27% 0% 0% -12% 0% 0% -16% 9% 30% -15% -17% -21% 0% -1% 5% -13% 6% 0% -2% 8% 0% 9% 1% 0% 4% 0% -5% 0% 0% 36%  4,413,866 4,815,125 5,040,063 224,938    Memorial Villages Police Department  FY21 BUDGET PROPOSAL  GENERAL FUND CONTINUED  Acct.No 840 Training8 &Prof.Dues 8507 Travel 860A Recruiting Costs 870 Criminal Investigations (CID) 880 Contingency- Miscellaneous 892/Small Equipment Storm RelatedE Expenditures TOTALO OPERATIONS TOTALI M&O OTHER FUNDS  Category  2019Unaudited Actual 38,311 7,642 5,154 3,084 13,481 4,182  2020 Adopted 2021 Requested SIncrease/ %Increase 54,000 58,000 7,000 10,000 3,500 25,000 2,500  2020-2021 4,000 7% 9,000 2,000 29% 5,000 5,000) 50% 3,500 0 0% 25,000 0 0% 13,500 11,000 440% 0 14,500 8% 3.99%  143,038 184,736 199,236 5,130,790 5,711,962 5,939,944 227,982  Acct. No 1000 1000Auto Replacement RifleL Locking System AEDS TOTAL VEHICLE REPLACEMENT 2000 2880Capital Projects Contingency Radarr message board TOTALS SPECIAICAPTALANSES TOTALOTHER FUNDS  Category  2019Unaudited Actual  2020A Adopted 2021 Requested SIncrease/ %Increase  2020-2021 15,000 11% 0 15,000 10.87% 16,500 16,500  158,332 138,000 153,000 158,332 138,000 153,000  518 518 158,850 Actual  16,500 16,500  138,000 169,500 31,500  23%  Category GENERALF FUND OTHER FUNDS COMBINED TOTALS  2020A Adopted 2021 Requested $Increase/ 2020-2021 %Increase  5,130,790 5,711,962 5,939,944 227,982 158,850 138,000 169,500 5,289,639 5,849,962 6,109,444 259,482  3.99%  31,500 22.83%  4.44%    BW&C  May 8, 2020  To the Board of Commissioners and Management Memorial Villages Police Department  In planning and performing our audit of the financial statements of the Memorial Villages Police Department (the Department), as of and 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 for the purpose of expressing our opinion 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 effectiveness Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore there can be no assurance that all such deficiencies have been identified. However, as discussed below, we. identified a deficiency Ad deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or 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 a timely basis. We consider the following deficiency in  oft the Department'si internal control.  ini internal controls that we consider to be a material weakness.  the Department's internal control to be a material weakness:  1. CLOSINGPROCESS  Management is responsible for its closing process and assuring the yearend trial balance is consistent with generally accepted accounting principles "GAAP" for local governmental units as prescribed by the Governmental Accounting Standards Board. As aj part of our audit we proposed several audit adjustments. These adjustments are listed in the audit communication letter provided to the Board of Commissioners.  Recommendation  We recommend that management review the existing policies, procedures, and controls over these areas to ensure that alli information is recorded and reported properly.  149501 Heathrow! Forest Pkwy I Suite 530 I Houston, TX 77032 11 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCo.com  1    Other matters are any additional noteworthy items that may or may not relate to internal controls, compliance with laws and regulations, or operational matters. In addition, we noted  the following other matters: 2. CAPITAL ASSETS  The Department was unable to readily produce a complete detail listing of capital assets and depreciation for the year under audit. This schedule had traditionally been  maintained by the auditors. Recommendation  The Department management should begin maintaining a listing of capital assets each year that support the amounts and calculations presented in the financial statements.  3. - PUBLICFUNDS INVESTMENT ACT ("PFIA")  Pursuant to the PFIA, the government body of local governments are required to review and approve their investment policy annually. The Department's current investment  policy was not reviewed during the year.  Recommendation  Thel Department should review and approve the investment policy annually. 4. GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. GASB-87 is effective for reporting periods beginning after December 15, 2019. GASB-87 will replace the current operating and capital lease categories with a single model for lease accounting based on the concept that leases are ai means to finance the right to use an asset. Under the new rules, the Department will recognize a lease liability and an intangible asset for all noncancelable leases greater than one year while the lessor will recognize al lease receivable and a deferred inflow of resources. The intangible asset will have similar characteristics to other capital assets and may be amortized depending on various provisions of the asset (or the lease) and if need be, may bei impaired. The accounting for a lessor is complimentary. A lease receivable is established at contract inception equal to the present value of the expected payments over the lease term. As payments are received the lease receivable is reduced and interest revenue is recognized. A deferred inflow is recorded equal to the lease receivable and any The initial application of this accounting standard will require substantial evaluation  87,LEASES (GASB-87)  payments that are: made at thel beginning of the lease.  and will result in additional accounting and reporting requirements.  2    Recommendation  The Department should begin planning for the implementation of this accounting standard by establishing a policy to 1) establish a capitalization threshold for leases, 2) define "reasonably certain" as it relates to the likelihood of a lease term to extend beyond 12 months, 3) establish a system to capture the required lease information in  order to determine the applicability of the standard.  5. - APPROVED VENDOR LIST  The Department currently approves new vendors as they are presented and engaged to conduct business with the Department. Although this practice is appropriate, over time the list of vendors in the accounting system can become quite large and contain entities that may no longer be in business or approved to work with the Department. An excessively large list of approved vendors can create opportunities for misappropriation  of funds and payments to false vendors.  Recommendation  The Department should periodically review the master vendor file to ensure that there are no unauthorized vendors in the accounting system. This list should be refined to include only those vendors that the Department expects to utilize in the future.  This communication is intended solely for the information and use of the Board of Commissioners and management, and others within the Department, and is not intended to be  and should not be used by anyone other than these specified parties.  Sincerely,  Brok  sout Co.  BrooksWatson & Co., PLLC  3    BW&C  BROOKSWAISON & CO. CERTIFIED PUBLIC ACCOUNTANTS  May 8, 2020  To the Board of Commissioners and management Memorial Villages Police Department  We have audited the financial statements of the Memorial Villages Police Department (the Department"), as of and for the year ended December 31, 2019, and have issued our report thereon dated May 8, 2020. Professional standards require that we advise you of the following  matters relating to our audit.  Our Responsibility in Relation to the Financial Statement. Audit  As communicated in our engagement letter dated October 29, 2019, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of [Entity Name] solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of Wel have provided our findings regarding significant control deficiencies over financial reporting material weaknesses and material noncompliance, and other matters noted during our auditi in a  you or management of your respective responsibilities.  control.  identifying other matters to communicate to you.  separate letter to you dated May 8, 2020.  149501 Heathrow Forest Pkwy I Suite! 530 I Houston, TX 77032 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCo.com    Planned Scope and' Timing of the Audit  We conducted our audit consistent with the planned scope and timing we previously  communicated to you.  Compliance with AIl Ethics Requirements Regarding Independence  The engagement team, others in our firm, and as appropriate, our firm have complied with all Our firm and staff do not have any existing relationships, conflicts ofi interest, or other conditions or circumstances that would impair our independence with the Department under U.S. GAASor For any nonattest service provided by our firm management maintained responsibility for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities.  relevant ethical requirements regarding independence.  Government Auditing Standards  Qualitative Aspects of the Entity's Significant. Accounting Practices  Significant Accounting Policies  Management has the responsibility to select and use appropriate accounting policies. A summary of thes significant accounting policies adopted by the Department isi included inl Note I.F. to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of  authoritative guidance or consensus. Significant Accounting Estimates  Accounting estimates are an: integral part of the financial statements prepared by management and are based on: management's current judgments. Those judgments are normally based on knowledge: and experience about past and current events and assumptions: about futureevents. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ  markedly from management's current judgments.    The most sensitive accounting estimates affecting the financial statements are useful lives of Managemenfsestimate oft the useful lives of capital assets isl based oni industry standards relating to capital assets. We evaluated thel key factors and assumptions used to develop the useful lives of capital assets in determining that they are reasonable in relation to the financial statements  capital assets.  taken as a whole and in relation to the applicable opinion units.  Financial Statement Disclosures  Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the Department's financial statements relate to capital assets and pension.  Significant Difficulties Encountered during the Audit  We encountered no significant difficulties in dealing with management relating to the  performance of the audit.  Uncorrected and Corrected Misstatements  For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that wel believe are trivial, and communicate them to the appropriatel level ofr management. Wenoted: nos such misstatements whose effects, as determined by management, are immaterial, both individually and in the aggregate, to the financial statements taken as a whole and each applicable opinion unit. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. Exhibit 1 summarizes all misstatements that we identified as a result of our audit  procedures were brought to the attention of, and corrected by, management.  Disagreements with Management  For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the Department's financial statements or the  auditor's report. No such disagreements arose during the course of the audit.  Representations Requested from Management  Wel have requested certain written representations from management, which are included in the  attached letter dated May 8, 2020.    Management's Consultations with Other. Accountants  Ins some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.  Other Significant Matters, Findings, or Issues  Int the normal course of our professional association with Memorial Villages Police Department, we generally discuss a variety of matters, including the application of accounting: principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as Memorial Villages Police Department's  auditors.  Other Information in Documents Containing Audited Financial Statements  Pursuant to professional standards, our responsibility as auditors for other information in documents containing the Departmentsaudited financial statements doesnote extend beyond the financial information identified in the audit report, and we are not required to perform any Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us tol believe that such information, or its manner of presentation, is materially inconsistent with the information, or This reporti isi intended solely for theinformation: and use of the governing body and management of Memorial Villages Police Department and is not intended to be and should not be used by  procedures to corroborate such otheri information.  manner of its presentation, appearing in the financial statements.  anyone other than these specified parties.  Respectfully,  BroklkoxCo.  BrooksWatson & Co. Houston, TX77032  14950 Heathrow Forest Pkwy IS Ste 530    EXHIBIT1  Corrected. Audit-Adjustments: Adjusting Journal Entries Adusting.JoumalEntries.JE#1  Tor reverse cliente entry, overcrediting cashf for insurance reimbursement to  employee 05-10000 05-11330 Total  Allegiance- 7415 Prepaid Insurance  276.67 276.67  276.67 276.67  Adjusting Journal Entries JE#2 To properly classify prepaid insurance 05-11330 05-2000 Total  Prepaid Insurance Accounts Payable  53,439.79  53,439.79  53,439.79 53,439.79  Adjusting Journal Entries JE#3 Totrue up prepaid Flock' Safety expense as ofFYE 01-11330 01-17080 Total  Prepaid Maintenance Equipment Repair & Maintenance  28,350.16  28,350.16  28,350.16 28,350.16  Adjusting Journal Entries JE#4 05-1200 05-44041 Total  To properly classify transfers from operating fund and true up A/R as ofFYE  Accounts Receivable MVPD Medical Contributions  18,911.40  18,911.40  18,911.40 18,911.40  Adjusting. Journal Entries JE#5 To correct deferred revenue that was overstated in PY 01-12500 01-3900 Total  Unearned revenue Retained Earnings  32,216.02  32,216.02  32,216.02 32,216.02  Adjusting Journal Entries JE#7 To correct beginning fund balance. 01-3900 05-4903 01-17200  Retained Earnings Retained Earnings-MVPD Office Supplies  152.44 1,590.00  152.44    05-46113 Total  MVPDI Medical Expense  1,590.00 1,742.44  1,742.44  Adjusting Journal Entries JE#8 01-13011 01-11171 Total  To accrue excess fund balance owedt top participating entities.  Surplus Refund to Cities Due to Cities as Surplus  253,774.00  253,774.00  253,774.00 253,774.00 388,710.48 388,710.48  Total Adjusting Journal Entries    ANNUAL. FINANCIAL REPORT  of the  Memorial Villages Police Department  For the Year Ended December: 31, 2019    (This pagei intentionally left blank.)    Memorial Villages Police Department  TABLE OF CONTENTS December: 31, 2019  FINANCIALSECTION Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements  1 5  Government-Wide Financial Statements Statement ofl Net] Position Statement of Activities Fund Financial Statements Governmental Funds: Balance Sheet Governmental Funds Governmental Funds of Activities Proprietary Funds: Statement of Net Position Statement of Cash Flows Notes to Financial Statements  15 17  18 20 22 25 26 27 28 31  Reconciliation of thel Balance Sheet to the Statement of Net Position- Statement of Revenues, Expenditures, and Changes inl Fund Balance- Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement  Statement of] Revenues, Expenses, and Changes in Fund Net Position  REQOUIRED SUPPLEMENTARYINFORMATION  Schedule ofl Revenues, Expenditures, and Changes in Fund Balances- Schedule of Changes in Net Pension Liability and Related Ratios-Texas Schedule of Employer Contributions to Pension Plan - Texas Municipal Schedule of Changes in OPEB Liability and Related Ratios Texas Schedule of Changes in OPEB Liability and Related Ratios - Retiree Health  Budget and Actual - General Fund Municipal Retirement System Retirement System Municipal Retirement System  61 62 64 66 67  Plan    (This page intentionally left blank.)    BW&C  BROOKSWATSON & CO. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENTAUDITOR'SREPORT  To thel Board of Commissioners of the Memorial Villages Police Department: Report on the Financial Statements  Wel have audited the accompanying financial statements of the governmental activities and each major fund of the Memorial Villages Police Department (the Department"), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the epatmenfbascinanca statements as listed in the table of contents.  Management's Responsibility, for the Financial Statements  The Department's management is responsible. for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance ofi internal control relevant tot thep preparation: and fair presentation of financial: statements that are freef fromi material  misstatement, whether due to fraud or error.  Auditor's Responsibility  Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial Istatements are free fromi material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whetherduet toi fraud or error. Inmaking those risk assessments, thea auditorconsiders internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating  Accordingly, we express no such opinion.  the overall presentation of the financial statements.  14950 Heathrow. Forest Pkwy I Suite 530 I Houston, TX77032 17 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCo.com  1    Wel believe that the audit evidence we. have obtained is sufficient and appropriate to providea  basis for our audit opinions.  Opinions  In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Department as of December 31, 2019 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles  generally accepted in the United States of America.  Emphasis ofMatter  As discussed in Note V.F., the Department has restated beginning net position within governmental activities to correct a liability recorded in the prior year. Our opinion is not  modified with respect to this matter.  Other Matters  Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, schedule of changes in net pension liability and related ratios, schedule of employer contributions to pension plan, schedule of changes in other postemployment benefits liability and related ratios, and budgetary comparison information be presented to supplement thel basic financial statements. Such information, although not aj part of thel basic financial statements, is required by the Governmental Accounting Standards Board who considers it tol 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 d procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted ofi inquiries of management about the methods of preparing thei 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 thel basic financial statements. We donot express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.  ot Co.  BrooksWatson & Co., PLLC Certified Public. Accountants Houston, Texas May 8, 2020  2    MANAGEMENTS DISCUSSION  AND. ANALYSIS  3    (This page intentionally left blank.)  4    Memorial Villages Police Department MANAGEMENT'S DISCUSSIONAND ANALYSIS (MD8A)  December31,: 2019  As management of the Memorial Villages Police Department (the Department"), we offer readers of the Department's financial statements this narrative overview and analysis of the financial activities of the  Department for the fiscal year ended December 31, 2019.  Financial Highlights  Thel Department's total combined net position was a deficit $(1,389,461) atl December 31, 2019. At the close of the current fiscal year, the Department's governmental funds reported combined As of the end of the year, the unassigned fund balance of the general fund was $60,000 and  fund balances of $224,877, a decrease of ($57,493).  participant assessment refunds totaled $253,774 for the year. Thel Department had an overall decrease in net position of $573,710. Thel Department closed the year with a net pension liability of$3,305,765.  Overview of the Financial Statements  The discussion and analysis provided here are intended to serve as an introduction to the Department's basic financial statements. The Department's basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail  tos support the basic financial statements themselves.  Government-Wide Statements  The government-wide, financial statements are designed to provide readers with a broad overview of the The statement of net position presents information on all of the Department's assets and liabilities. The difference between the two is reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Department is improving or deteriorating. Other non-financial factors, such as the Department's property tax base and the condition of the Department's infrastructure, need to be considered in order to assess the overall health The statement of activities presents information showing how the Department's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues  Department's finances, in a manner. similar to aj private-sector business.  of thel Department.  5    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December31,: 2019  and expenses are reported for some items that will only result in cash flows in future fiscal periods Both of the government-wide financial statements distinguish functions of the Department that are principally supported by charges for services (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type  (e.g., uncollected taxes and earned but unused vacation leave).  activities). The governmental activities of the Department include public safety.  FUND FINANCIAL: STATEMENTS  Aj fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Department, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Department can be divided into two categories: governmental funds and  proprietary funds. Governmental Funds  Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing as govemmentsnearterm financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing sO, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this The Department maintains four individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general, vehicle replacement, youth services and The Department adopts an annual appropriated budget for its general, vehicle replacement, and capital asset funds. A budgetary comparison statement has been provided for the general fund to demonstrate  comparison between governmental, funds and governmental activities.  special capital assets funds, which are considered tol be major funds.  compliance with thel budget.  6    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December: 31, 2019  Proprietary Funds  The Department's proprietary funds consist if an internal service fund. The Department's internal service fund is used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and Piney Point Village, Texas. All activities associated with providing such services are accounted for in these funds, including administration, operation, maintenance, billing and collection. The Department's intent is that costs of providing the Proprietary financial statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate  services to thei individual funds on a continuing basis is financed through charges.  information for thel health benefits fund. Notes to Financial Statements  The notes provide additional information that is necessary to acquire a full understanding of the data  provided in the government-wide and fund financial statements.  Other Information  In addition to the basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The required RSI includes a budgetary comparison schedule for the general fund, schedule of changes in the net pension liability and related ratios, schedule of employer contributions for the Texas Municipal Retirement System, and the schedule of changes ini the OPEB liability and related ratios. RSI can be found after the basic financial statements.  GOVEKNMENT-WIDE FINANCIAL ANALYSIS  As noted previously, net position may serve over time as a useful indicator of the Department's financial position. For thel Department, liabilities exceed assets by $(1,389,461) as of December 31, 2019, The largest portion of the Department's net position, $816,385, reflects its investments in capital assets (e.g., land, police station, equipment and vehicles), less any debt used to acquire those assets that are still outstanding. The Department uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the Department's investment ini its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the assets themselves cannot be used to liquidate these  in the primary government.  liabilities.  7    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December: 31, 2019  The following table reflects the condensed Statement of Net] Position:  Governmental Activities 2018 Activities  2019 Governmental Governmental Activities  $ Variance  Revenues Program revenues: Charges for services Grants and contributions General revenues: Investment income Other revenues Expenses Publicsafety  e 5,191,952 $ 4,861,462 $ 330,490  36,191 3,863 27,351 4,928,867 5,352,792 5,352,792 (423,925) (391,826)  (36,191) 1,282 (7,787) 287,794 437,579 437,579 (149,785) (423,925)  5,145 19,564 5,216,661 5,790,371 5,790,371 (573,710) (815,751)  Total Revenues  Totall Expenses Change in Net] Position Beginning Net Position  Ending Net Position $ (1,389,461) $ (815,751) $ (573,710)  Current and other assets for governmental activities decreased by $98,768 when compared to the prior year. This decrease is primarily attributed to the Department's increased investment in capital assets during the year. Deferred outflows of resources for the Department increased by $494,239 when compared to the prior year. This increase is directly related to the current year changes in actuarial valuation of the Department net pension liability and related deferred outflows. Other liabilities decreased by $43,121 primarily due to al lower accrual for participant refunds at the end of the current year. Total long-term liabilities increased by $1,221,366 primarily due to increase in the Department's net pension liability. Deferred inflows of resources for the Department decreased by $312,645 when compared to the prior year. This decrease is attributable to pension actuarial losses, which was classified as a deferred inflow in the prior year and is a deferred outflow in the current year.  8    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December 31, 2019  Statement of Activities:  The following table provides a summary of thel Department's changes in net position:  Governmental. Activities 2018 Activities  2019 Governmental Governmental Activities $ 689,720 $ 788,488 $ 816,385 1,506,105 1,302,489 595,516 3,599,079 4,194,595 3,460  $ Variance (98,768) (103,581) (202,349) 494,239 (43,121) 1,221,366 1,178,245 (312,645)  Current and other assets Capitalassets, net  919,966 1,708,454 808,250 638,637 2,377,713 3,016,350 316,105  Total Assets Deferred Ouflows of Resources Other liabilities Long-term liabilities TotalLiabilities Deferred Inflows of Resources  Net Position: Neti investment inc capital assets Unrestricted  816,385 (2,205,846)  919,966 (1,735,717)  (103,581) (470,129)  Totall Net Position $ (1,389,461) $ (815,751) $ (573,710)  9    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December31,2019  For the year ended December 31, 2019, revenues from governmental activities totaled $5,216,661. Charges for services increased by $330,490 or 6% to account for the assessments needed to fund the department's operational costs. All other revenues remained relatively stable when compared to the For the year ended December 31, 2019, expenses for governmental activities totaled $5,790,371. This represents an increase of $437,579 or 8% from the prior year. The primary reason for the increase was related to increased salary and related benefit expenses and an increase in the net pension liability. The Department's only functional expense is public safety which accounts for the total operations of the  previous year.  police department.  There was an overall decrease in net position of $573,710 for the year. FINANCIAL ANALYSIS OF THE DEPARTMENT'SI FUNDS  As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related Governmental Funds - The focus of the Department's governmental funds is to provide information of near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Department's financing requirements. In particular, unreserved fund balance may serve asal useful measure oft the Department's net resources available for spending at the end of the year. As of the end of the year the general fund reflected a total fund balance of $97,683. Of this, $37,683 is considered nonspendable due to prepaid assets. Each participating entity has contributed $20,000 in working capital which remains as unassigned fund balance at the end of the year totaling $60,000. The general fund balance increased $5,467 from the prior year. The increase is primarily related to investment income and other revenue exceeding operational expenditures in the current year. The vehicle replacement fund reflected a fund balance of $26,582. This is a decrease of $59,128 compared to the prior year, as current year capital outlay expenditures exceeded revenues. There was an overall decrease in governmental fund balance of $57,493 from the prior year. Proprietary Funds - The Department's proprietary funds provide the same type ofi information found  legal requirements.  in the government-wide financial statements, but in more detail.  10    Memorial Villages Police Department MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December31,: 2019  GENERAL FUND BUDGETARYHIGHLIGHTS  There was a total negative revenue variance of $244,166 and aj positive expenditure variance of $249,833 for the year. This negative revenue variance was the result of participant refunds totaling $253,774 for excess assessments received over final operating expenditures. There was a total positive expenditure variance of $249,633 due to less than anticipated expenditures for all expenditure categories. Several  supplemental budget amendments were: made during the year.  CAPITAL ASSETS  As of the end of the year, the Department's governmental activities funds had invested $816,385 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included  with the governmental capital assets as required by GASB Statement No. 34. Major capital asset additions during the current year include the following:  Purchase of three new Dodge Durango police vehicles and equipment totaling for $131,844. More detailed information about the Department's capital assets is presented in note IV.C to the  financial statements.  ECONOMICFACTORS AND NEXT YEAR'S BUDGET  The Board of Police Commissionaires are committed to maintaining and improving the overall wellbeing of the Department and improving services provided to their public citizens. The Department  isb budgeting for growth in the upcoming year.  CONTACTING THE DEPAKTMENT'S FINANCIAL MANAGEMENT  This financial report is designed to provide a general overview of the Department finances for all those with an interest in the Department's finances. Questions concerning this report or requests for additional finançial information should be directed to the Chief of Police, Memorial Villages Police Department, 11981 Memorial Drive, Houston, Texas 77024; telephone (713)365-3700.  11    (This page intentionally left blank.)  12    FINANCIAL STATEMENTS  13    (This page intentionally left blank.)  14    Memorial Villages Police Department  STATEMENT OFNET POSITION December 31, 2019  Primary Government Governmental Activities $  Assets Current assets: Cash and cash equivalents Prepaids Capital assets:  598,597 91,123 689,720 816,385 816,385 1,506,105 1,300,455 2,034 1,302,489  Total Current Assets Total Noncurrent Assets  Net depreciable capital assets Deferred Outflows of Resources Deferred outlows-pensions Deferred outflows-OPEB Liabilities Current liabilities: Accounts payable and accrued liabilities Due to other governments Compensated absences, current Noncurrent liabilities: Net pension liability OPEB liability-SDBF OPEB liability-Health benefits Compensated absences, noncurrent Deferred Inflows of Resources Deferred inflows-OPEB Net] Position Neti investment in capital assets Unrestricted  Total Assets  Total Deferred Outflows of Resources  154,940 253,774 186,802 595,516 3,305,765 191,397 81,161 20,756 3,599,079 4,194,595 3,460 3,460 816,385 (2,205,846)  Total Current Liabilities  Total Noncurrent Liabilities  Total Liabilities  Total Deferred! Inflows of Resources  Total Net Position $ (1,389,461)  Seel Notes to Financial Statements.  15    (This page intentionally left blank.)  16    Memorial Villages Police Department  STATEMENT OFACTIVITIES For the Year Ended December 31, 2019  Net (Expense) Revenue and Changesi in Net Position Primary Government Governmental Activities $  Program Revenues  Charges for Services  Grants and Contributions  Functions/Programs Primary Government Governmental. Activities Public: safety Total Governmental Activities  Expenses  $ 5,790,371 $ 5,191,952 $  (598,419) (598,419) 5,145 8,584 10,980 24,709 (573,710) (815,751)  5,790,371  5,191,952 General Revenues: Investment income Other revenues  Gain (loss) on sale of capital assets Total General Revenues Changei in Net Position  Beginning Net Position  Ending Net Position $ (1,389,461)  See Notes tol Financial Statements.  17    Memorial Villages Police Department  BALANCE SHEET GOVERNMENTAL FUNDS December31, 2019  Special Capital Assets 83,668 83,668  Vehicle Replacement 26,582 $ 26,582 $  Youth Services 17,675 $ 17,675 $  General $ 467,872 $ 37,683  Assets Cash and cash equivalents Prepaids Liabilities Accounts payable and accrued liabilities Due to other governments Fund Balances Nonspendable: Prepaids Assigned for: Vehicle replacement Youth services Capital projects Unassigned reported in: General fund  Total Assets $ 505,555 $  $ 154,098 $ 253,774 407,872  $  729 $ 729  2 2  Total Liabilities  37,683  26,582  16,946  83,666 83,666 491,538  60,000 97,683  Total Fund Balances  26,582 434,454 $  16,946 424,818 $  Total Liabilities, Deferred Inflows, See Notes tol Financial Statements.  and Fund Balances $ 505,555 $  18    Total Governmental Funds $ 595,797 37,683 633,480  $  154,829 253,774 408,603  37,683 26,582 16,946 83,666 60,000 224,877 632,749  $  19    Memorial Villages Police Department  RECONCILIATIONG OFTHE BALANCE: SHEET TO: THE STATEMENT OF NET POSITION  GOVERNMENTAL FUNDS December31, 2019  Fund Balances- Total Governmental Funds Adjustments for the Statement of Net Position:  Capital assets used in governmental: activities are not current financial resources and, therefore, not reportedi in the governmental funds.  Capital assets net depreciable  Deferred outflows of resources, represent a consumption of net position that applies toaf future period(s) and is not recognized as an outflow of resources (expenditure)  until then.  Pension contributions Pension investment earnings Pension actuarial (gains) losses Difference in assumption changes OPEB contributions-SDBF  Internal service funds are used by management to charge the cost of equipment services and replacement toi individual funds. The assets and liabilities of thei internal service funds arei included in governmental activities in thes statement of net position.  Net position- - governmental activities  Deferred inflows ofr resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as ani inflow of resources (revenue) until that time.  OPEB actuarial (gains) losses OPEB changes in assumptions liabilities in the governmental funds. Compensated absences Net pension liability OPEB liability-SDBF OPEBI liability-Health benefits  Some liabilities, including bonds payable and capital leases, are not reported as  Net Position of Governmental. Activities  Seel Notes tol Financial Statements.  20    $  224,877  816,385  373,906 659,545 206,426 60,578 2,034  56,129  (1,712) (1,748)  (207,558) (3,305,765) (191,397) (81,161) (1,389,461)  21    Memorial Villages Police Department  STATEMENT OFREVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE  GOVERNMENTALI FUNDS For the Year Ended December: 31, 2019  Special Capital Assets $ 85 3,444 3,529 7,209 7,209 (3,680)  Vehicle Replacement  Youth Services  General $ 5,103,952 $ 4,468 5,140 5,113,560 5,108,093 5,108,093 5,467  Revenues  Participant assessments, net Investment income Other revenue Expenditures Current: Public safety Capital outlay  88,000 $ 224 88,224 153 158,179 158,332 (70,108) 10,980 10,980 (59,128) 85,710 26,582 $  368 368 520 520 (152)  Total Revenues  Total Expenditures Excess (Deficiency) ofl Revenues Over (Under) Expenditures Other) Financing Sources (Uses) Proceeds from sale of capital assets Net Change in Fund Balances Beginning fund balances  Total  5,467 92,216 97,683 $  (3,680) 20,626 16,946 $  (152) 83,818 83,666  Ending Fund Balances $  See Notes tol Financial Statements.  22    Total Governmental Funds $ 5,191,952 5,145 8,584 5,205,681 5,115,975 158,179 5,274,154 (68,473) 10,980 10,980 (57,493) 282,370 224,877  23    (This page intentionally left blank.)  24    Memorial Villages Police Department  RECONCILIATION OF THE STATEMENTOFI REVENUES, EXPENDITURES, AND CHANGES INE FUND BALANCES OF GOVERNMENTAL FUNDSTOTHE  STATEMENT OF ACTIVITIES For the Year Ended December. 31, 2019  Amounts reported. for governmental activities in the statement of activities are  different because:  Net changes in fund balances total governmental funds  $  (57,493)  Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assetsi is allocated over their estimated  useful lives and reported as depreciation expense.  Capital outlay Depreciation expense  131,844 (235,425)  Some expenses reported in thes statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.  Compensated absences Pension expense OPEB expense-SDBF OPEB expense-Health benefits  (20,647) (462,331) (10,363) 60,277  Internal service funds are used by management to charge the cost ofl health benefits toi individual funds. The net revenue of certain activities of internal service funds is  reported with governmental activities.  20,428  Change in Net Position of Governmental Activities $ (573,710)  See Notes tol Financial Statements.  25    Memorial Villages Police Department  STATEMENT OFI NET POSITION PROPRIETARY FUND December: 31, 2019  Governmental Activities Internal Sevice Fund Health Benefits  Assets Current Assets Cash and cash equivalents Prepaids Liabilities Current Liabilities  $  2,800 53,440 56,240 111 111 56,129 56,129  Total Current Assets  Accounts payable and accrued liabilities  Total Current Liabilities  Net Position Unrestricted  Total Net Position  See Notes tol Financial Statements.  26    Memorial Villages Police Department  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND. NET POSITION  PROPRIETARYFIND For the Year Ended December: 31, 2019  Governmental Activities Internal Sevice Fund Health Benefits $  Operating) Revenues Charges fors services Operating Expenses Cost ofs services Materials and supplies  897,969 897,969 877,440 101 877,541 20,428 35,701 56,129  Total Operating Revenues  Total Operating Expenses Change in Net] Position Ending Net Position $  Beginning net position  Seel Notes to Financial Statements.  27    Memorial Villages Police Department  STATEMENT OF CASH. FLOWS PROPRIETARY, FUND (Page 1 of2) For the Year Ended December3 31, 2019  Governmental Activities Internal Sevice Fund Health Benefits $ 897,969 (934,146) (36,177) (36,177) 38,977 2,800  Cash) Flows from Operating Activities Receipts from customers Payments to suppliers  Net Cash Provided by Operating Activities Increase (Decrease) in Cash and Cash Equivalents  Beginning cash and cash equivalents  Ending Cash and Cash Equivalents $  See Notes tol Financial Statements.  28    Memorial Villages Police Department  STATEMENT OF CASH FLOWS PROPRIETARY, FUND (Page 2of2) For the Year Ended December31,: ,2019  Governmental Activities Internal Sevice Fund Health Benefits  Reconciliation of Operating Income (Loss) toNet Cash Provided by Operating Activities Operating Income (Loss) Changes in Operating Assets and Liabilities: (Increase) Decrease in: Prepaid expenses Increase (Decrease) in:  $  20,428 (53,440) (3,165) (36,177)  Accounts payable and accrued liabilities  Net Cash) Provided by Operating Activities  See Notes tol Financial Statements.  29    (This page intentionally left blank.)  30    Memorial Villages Police Department NOTESTO! FINANCIAL STATEMENTS  December 31, 2019  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Description of Government-Wide Financial Statements  The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all activities of the primary government. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. The Department has no  business-type activities. B. Reporting Entity  The Memorial Villages Police Department (the Department") was created in 1977 through an interlocal agreement ("the Agreement") between the cities of Bunker Hill Village, Texas, Hunters Creek Village, Texas, and Piney Point Village, Texas (the Participating Cities") pursuant to the terms of the Interlocal Cooperation Act of the 62nd legislature of the State of Texas, as amended. The Agreement provides for the Department to furnish all police and law enforcement activities The Department is an independent political subdivision of the State of Texas, governed by a board of six commissioners, and is considered a primary government. Each contracting city appoints a police commissioner and an alternate police commissioner to the Board of Police Commissioners (the "Board"). The Board governs all budgeting and financing operations as well as the affairs off the agency. As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the Department's financial reporting entity. There are no other organizations that meet the criteria for inclusion herein as The financial objective of the Department is to cover annual operating costs and actual and As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the Department's financial reporting entity. The Department has adopted Governmental Accounting Standards Board Statement No. 61, The Financial Reporting Entity. No other entities have been included in the Department's reporting entity. Additionally, as the Department is considered a primary government for financial reporting Considerations regarding the potential for inclusion of other entities, organizations or functions in the Departments financial reporting entity are based on criteria prescribed by generally  to the Participating Cities.  part of the financial reporting entity. anticipated capital expenditure outlays.  purposes.  31    Memorial Villages Police Department NOTES1 TO. FINANCIAL STATEMENTS, Continued  December31,: 2019  accepted accounting principles. These same criteria are evaluated in considering whether the Department is aj part of any other governmental or other type of reporting entity. The overriding elements associated with prescribed criteria considered in determining that the Department's financial reporting entity status is that of a primary government are that it has a separately elected governing body; it is legally separate; and is fiscally independent of other state and local governments. Additionally prescribed criteria under generally accepted accounting principles include considerations pertaining to organizations for which the primary government is financially accountable, and considerations pertaining to organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. The Department isr not considered a component unit of the participating Cities, but is reported as aj joint venture.  .B Basis of Presentation- = Government-Wide and Fund Financial Statements  While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds. Separate financial statements are provided for governmental funds and As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments in lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. The fund financial statements provide information about the government's funds, including its blended component units. Separate statements for each fund ategey-governmental and proprietary are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are: reported as separate columns in the fund financial statements.  the proprietary funds.  The government reports the following major governmental funds:  General Fund  The general fund is used to account for all financial transactions not properly includable in other funds. The principal source of revenue is contributions from the Participating Cities. Expenditures include public safety. The general fund is always considered a major fund for  reporting purposes.  32    Memorial Villages Police Department NOTES TOFINANCIAL: STATEMENIS, Continued  December: 31, 2019  Youth Services Fund  The youth services fund is a special revenue fund used to account for the receipt and disbursement of legally restricted funds toward Drug Abuse and Resistance Education (DARE) and Gang Resistance Education and Training programs. The youth services fund did not meet the criteria to be presented as a major fund; however, the Department has elected to  present it as a major fund for reporting purposes.  Special Capital Assets Fund  The special capital assets fund is used to account for the expenditures of resources accumulated from participant assessments and other sources, for capital purchases and improvements. The special capital assets fund is considered a major fund for reporting purposes.  Vehicle Replacement Fund  The vehicle replacement fund is used to account for the purchase of new vehicles and the sale of retired vehicles every year. Due to regular use, it is necessary for thel Department to retire and replace a certain number of vehicles every year in order to maintain a fleet in working order. The vehicle replacement fund is considered a major fund for reporting purposes.  Additionally, the Department reports the following fund type:  Internal Services Fund  The health benefits fund accounts for services provided to other departments or agencies of the primary government, or to other governments, on a cost reimbursement basis. The Department's internal service fund is used to account for health benefit services provided to the Department's employees, as well as those of the cities of Bunker Hill Village, Texas and During the course of operations, the government has activity between funds for various purposes. Any residual balances outstanding at yeare end are: reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental and internal service funds) are eliminated sO that only the net amount is included Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental  Piney Point Village, Texas.  asi internal balances in the governmental activities column.  33    Memorial Villages Police Department NOTESTOFINANCIAL STATEMENTS, Continued  December 31, 2019  activities are eliminated sO that only the net amount is included as transfers in the governmental  activities column.  D. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Measurement focus refers to whati is being measured and basis of accounting refers to when transactions are recorded in the financial records and reported on the financial statements and relates to the timing of the measurement made, regardless of the measurement The government-wide statements and fund financial statements for proprietary funds are reported using the economic resources measurement: focus and the accrual basis ofa accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned and become measurable, and expenses in the accounting period in which they are incurred and become measurable. Proprietary fund equity consists of net position. Proprietary fund-type operating statements present increases (i.e., revenues) and decreases (i.e., expenses) in net total All governmental funds and component units are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized in the accounting period when they are susceptible to accrual (i.e., when they are: measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, thel Department considers revenues available if they are collected within 60 days of the end of the current period. Charges for services, other revenues, and interest associated with the current period are all considered to be susceptible to accrual and sO have! been recognized as revenues of the current period. Other receipts become measurable and available when cash is received by the Generally, the effect of interfund activity has been eliminated from the government-wide  focus applied.  assets.  government and are recognized as revenue at that time.  financial statements. E. Estimates  The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of  34    Memorial Villages Police Department NOTES TO FINANCIAL: STATEMENTS, Continued  December: 31, 2019  the financial statements and the reported amounts of revenues and expenditures/expenses during  the reporting period. Actual results could differ from those estimates. F. Assets, Liabilities, Deferred Inflows/Outflows, and Net Position/Fund Balance  1. Deposits and Investments  The Department's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose oft the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased to be In accordance with GASB Statement No. 31, Accounting and Reporting for Certain Investments and External Investment Pools, the Department reports all investments at fair value, except for "money market investments" and "2a7-like pools." Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of1940, such as TexSTAR, are reported using the pools' share price. The Department has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code. In summary, the Department is authorized toi invest in the following:  cash equivalents.  Direct obligations of the U.S. Government Statewide investment pools  Fully collateralized certificates of deposit and money market accounts  2. Fair Value  The Department has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB Statement No. 72 provides guidance for determining a fair value measurement for reporting purposes and applying fair value to certain investments and disclosures related to all fair value  measurements.  3. Receivables and Interfund Transactions  Transactions between funds that are representative of ending/borrowing arrangements outstanding at the end of the year are referred to as either "interfund rereivablespayables" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are  35    Memorial Villages Police Department NOTESTOFNANCIAL STATEMENTS, Continued  December 31, 2019  reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are classified as "due to/from component unit/primary government." Any residual balances outstanding between the governmental activities and business-type activities are reported in Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not  the government-wide financial statements as "internal balances."  expendable available financial resources.  All trade receivables are shown net of any allowance for uncollectible amounts.  4. Inventories and Prepaid Items  The costs of governmental fund type inventories are recorded as expenditures when the related liability is incurred, (i.e., the purchase method). The inventories are valued at the lower of cost or market using the first-in/first-out method. Certain payments to vendors reflect costs applicable to future accounting periods (prepaid expenditures) are recognized as  expenditures when utilized. 5. - Capital Assets  Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government, as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Major outlays for capital assets and Interest costs incurred in connection with construction of enterprise fund capital assets are capitalized when the effects of capitalization materially impact the financial statements. The costs of normal maintenance and repairs that do not add to the value of the asset or Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years.  improvements are capitalized as projects are constructed.  materially extend assets' lives are not capitalized.  36    Memorial Villages Police Department NOTES7 TOFINANCIAL STATEMENTS, Continued  December 31, 2019  Estimated Useful Life 3to5y years 5to10 years 20 years 5to7s years  Asset Description Vehicles Machinery and equipment Buildings and improvements Computer equipment  6. Deferred Outflows/Inflows of Resources  In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and sO will not be recognized as an outflow of resources (expense! expenditure) until then. An example is a deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Deferred inflows of resources can also occur at the government wide level due to differences between investment gains and losses realized on pension investments compared to  shorter of the life of the refunded or refunding debt.  assumption used within the pension actuarial valuation model.  7. Net Position Flow Assumption  Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted net position in the government-wide statements, a flow assumption must be made about the order in which the Itis the government's policy to consider restricted = net position tol have been depleted before  resources are considered to be applied. unrestricted - net position is applied.  37    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December: 31, 2019  8. Fund Balancel Flow. Assumptions  Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). Inc order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed  by assigned fund balance. Unassigned fund balance is applied last.  9. Fund Balance Policies  Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The Department council is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise thel limitation. Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to Each of the three participating entities is required to maintain $20,000 each in working capital within in fund balance. This equates to a total unassigned fund balance of $60,000.  balance) or an assignment (assigned fund balance).  fiscal year, commit fund balance.  either remove or revise a commitment.  38    Memorial Villages Police Department NOTES TOFINANCIAL: STATEMENTS, Continued  December31,2019  10. Compensated Absences  The Department provides sick, holiday, and vacation leave based on length of employment. An amount equal to one year's authorized vacation may be carried over from one anniversary date to another. Sick leave may be carried over from one year to the next, but is not payable upon termination of employment. Holiday pay up to ten days may be carried over to the next year. Unused vacation leave, personal leave time, or holiday time willl be compensated for the The estimated amounts of vacation and personal time that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it upon maturity. Amounts of accrued vacation and personal time that are not expected to be liquidated with expendable available financial resources are maintained separately and represent a reconciling item between the fund and  unused time at their current hourly rate at the time of separation.  government-wide presentations. 11. Long-Term Obligations  In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities statement of net position. The long-term debt consists primarily of bonds payable, capital leases, and accrued Long-term debt for governmental funds is not reported as liabilities in the fund financial statements until due. The debt proceeds are reported as other financing sources, net of the applicable premium or discount and payments of principal and interest reported as expenditures. In the governmental fund types, issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures. However, claims and judgments paid from governmental funds are reported as a liability in the fund financial statements only for the portion expected to be financed from expendable available financial Long-term debt and other obligations, financed by proprietary funds, are reported as liabilities in the appropriate funds. For proprietary fund types, bond premiums, discounts and similar items are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are: reported net of the applicable bond premium Assets acquired under the terms of capital leases are recorded as liabilities and capitalized in the government-wide financial statements at the present value of net minimum lease payments at inception of the lease. In the year of acquisition, capital lease transactions are recorded as other financing sources and as capital outlay expenditures in the general fund. Lease payments representing both principal and interest are recorded as expenditures in the  compensated absences.  resources.  ord discount.  39    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December31,2019  general fund upon payment with an appropriate reduction of principal recorded in the  government-wide financial statements. 12. Participant Contributions  The Department collects operating revenues from the Participating Cities based on the approved operating budget, of which each Participating Department contributes 33 percent.  13. Pensions  For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.  14. Other Postemployment Benefits ("OPEB)  The Department has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with no segregation of assets, and therefore doesn't meet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB) and as such the SDBF is considered to be an unfunded OPEB plan. For purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered a cost sharing plan and is instead considered a single employer, defined benefit OPEB plan. The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary, calculated based on the employee's actual earnings on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit amount for retirees is $7,500. GASB No. 75 requires the liability of employers and nonemployer contributing entities to employees for defined benefit OPEB (net OPEB liability) to be measured as the portion of the present value of] projected benefit payments to be provided to current active andi inactive employees that is attributed to those employees' past periods of service (total OPEB liability), less the amount The Department also provides medical benefits to eligible retirees through a single-employer defined benefit plan (the "Plan"). This Plan is an unfunded, pay-as-you-go plan. Information about the Department's OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB expense is provided by the Department's consulting actuary.  of the OPEB plan's fiduciary net position.  40    Memorial Villages Police Department NOTES TO. FINANCIAL. STATEMENTS, Continued  December 31, 2019  G. Revenues and ExpendituresExpenses 1. Program Revenues  Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than as program revenues.  II. RECONCILIATION OF GOVEKNMENT-WIDE AND FUND FINANCIALSTATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net postion-govermmenta. activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term liabilities, including compensated absences, are not due and payable in the current period and, therefore, are not reported in the funds. Reconciling items have been presented on the balance sheet of B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental states that, "the issuance of long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities." A  government-wide statement of net position.  governmental funds in the basic financial statements.  reconciliation has been presented in thel basic financial statements. III. STEWARDSHIP, COMPLIANCE, AND. ACCOUNTABILITY  Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for the general, vehicle replacement, and capital asset funds. The original budget is adopted by the Board of Police Commissioners prior to the beginning of the year. Intrabudget transfers over $25,000 and all nonbudgeted expenditures must be approved by the Participating  Cities. Appropriations lapse at the end of the year.  41    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENIS, Continued  December 31, 2019  IV. DETAILED NOTES ON ALLI FUNDS A. Deposits and Investments  Custodial credit risk = deposits In the case of deposits, this is the risk that in the event of a bank failure, the Department's deposits may not be returned to it. State statutes require that all deposits in financial institutions bei insured or fully collateralized by U.S. government obligations or its agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. The Department's investment policy requires funds on bank deposit at the depository bank to be collateralized by securities with a collective market value (market value of the principal and accrued interest) of at least 102%. As of December 31, 2019, the market values of pledged  securities and FDIC exceeded bank balances.  B. - Fair Value Measurement  The Department categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets fori identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments that are remeasured at fair value using the net asset value per share (ori its equivalent) as a practical expedient are not classified in the fair value In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Departments assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors The Department's financial instruments consist of cash and cash equivalents, accounts receivable, accrued payables and long-term liabilities. The estimated fair value of cash and cash equivalents, accounts receivable, and accrued payables approximate their carrying amounts due to the  hierarchy noted above.  specific to each asset or liability.  short-term nature of these instruments.  42    Memorial Villages Police Department NOTESTO! FINANCIAL STATEMENIS, Continued  December: 31, 2019  C. Capital Assets  As summary of changes in governmental activities capital assets for the year end was as follows:  Beginning Balances $ 2,143,102 $ 672,957 522,407 3,338,466 (1,610,913) (516,776) (290,811) (2,418,500) 919,966  Decreases/ Reclassifications $  Ending Balances $ 2,143,102 672,957 612,832 3,428,891 (1,718,068) (559,475) (334,963) (2,612,506) 816,385 816,385  Increases  Capital assets, being depreciated: Buildings and improvements Furniture and equipment Vehicles Total capital assets being depreciated Less accumulated depreciation Buildings andi improvements Furniture. and equipment Vehicles Total accumulated depreciation Net capital assets being depreciated Total Net Capital Assets  131,844 131,844 (107,155) (42,699) (85,571) (235,425) (103,581)  (41,419) (41,419)  41,419 41,419  $  919,966 $ (103,581) $  $  All depreciation was charged to the public safety function.  E.OtherL Long-term Liabilities  The following is a summary of changes in the Department's total other long-term liabilities for the year ended. In general, the Department uses the general fund to liquidate governmental compensated absences. A summary of changes in other long-term liabilities for the year end was  as follows:  Amounts Due Within One Year 186,802 186,802  Beginning Balance $  Ending Balance 207,558 $ 207,558 $  Additions  Reductions  Governmental Activities: Compensated. Absences  186,911 $ 207,558 $ (186,911) $ 186,911 $ 207,558 $ (186,911) $  Total Governmental Activities $  43    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December31,2019  IV.OTHER INFORMATION A. Risk Management  The Department is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the Department participates along with more than 2,800 other entities in the Texas Municipal League's Intergovernmental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The Department has no additional risk or responsibility to the Pool The Department has not significantly reduced insurance coverage or had settlements which The Department uses a number of approaches to decrease risks and protect against losses to the Department, including internal practices, employee training, and a code of ethics, which all The Department owns and operates motor vehicles and may provide such vehicle to employees for business use during the course and scope of their employment. The Department is insured as  outside of the payment of insurance premiums. exceeded coverage amounts for the past three years.  employees are required to acknowledge  toi its own property losses, and the liability of loss to others.  B. Contingent Liabilities  Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts of expenditures which may be disallowed by the grantor cannot be determined at this time although the Liabilities are: reported when iti is probable that al loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends, including frequency and amount of payouts, and other economic and social The Department participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the Department had not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable may be impaired. In the opinion of the Department, there are no significant contingent liabilities relating to compliance with the  Department expects such amounts, if any, tol be immaterial..  factors.  44    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENIS, Continued  December31,: 2019  rules and regulations governing the respective grants; therefore, no provision has been recorded  in the accompanying basic financial statements for such contingencies.  I Defined Benefit Pension Plans Texas Municipal Retirement: System 1. Plan Description  The Memorial Villages Police Department participates as one of 887 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the State of Texas and administered in accordance with the TMRS. Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six-member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS's defined benefit pension plan is a tax-qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at  www.tmrs.com.  All eligible employees oft the Department are required to participate in' TMRS.  2. Benefits Provided  TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the Department, within the options available in the state statutes governing At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the Department -financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of  TMRS.  the member's deposits and interest.  45    Memorial Villages Police Department NOTES TO. FINANCIAL: STATEMENTS, Continued  December 31, 2019  The plan provisions are adopted by the governing body of the Department, within the options available in the state statutes governing TMRS. Plan provisions for the Department were as  follows:  Plan Year2018 7% 2to1 5 60/5,0/25 0%1 Repeating Transfers 0% of CPI Yes Yes  Plan Year2017 7% 2to1 5 60/5,0/25 0%1 Repeating Transfers 0%0 ofCPI Yes Yes  Employee deposit rate Matching ratio (city to employee) Years required for vesting Service retirement eligibility (expressed as age lyears of service) Updated service credit Annuity increase (to retirees) Active Employees Supplemental Death Benefit to Retirees Employees covered by benefit terms covered by thel benefit terms:  At the December 31, 2018 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits  41 24 43 108  Active employees Total  3. Contributions  The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the Department matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the Department. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional Employees for the Memorial Villages Police Department were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the Memorial Villages Police Department were 11.08% and 11.03% in calendar years 2018 and 2019, respectively. The Department's contributions to TMRS for the year ended December 31, 2019, were $373,906, and  amount to finance any unfunded accrued liability.  were equal to the required contributions.  46    Memorial Villages Police Department NOTES TOFINANCIAL: STATEMENTS, Continued  December 31, 2019  4. Net Pension Liability  The Department's Net Pension Liability (NPL) was measured as of December 31, 2018, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an  actuarial valuation as of that date. Actuarial assumptions  The Total Pension Liability in the December 31, 2018 actuarial valuation was determined using  the following actuarial assumptions: Inflation Overall payroll growth  2.5% per year 3.0% per year inflation  Investment Rate of Return 6.75% net of pension plan investment expense, including  Salary increases 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% 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 males rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by 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 (APRs) are based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. In conjunction with these changes first used in the December 31, 2013 valuation, the System adopted the Entry Age Normal actuarial cost method and a one-time 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 The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each  scale BB to account for future mortality improvements subject to the 3% floor.  change to the amortization policy.  OfTMRS.  47    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December: 31, 2019  major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates of return for each major asset class in fiscal  year 2019 are summarized in the following table:  Long-Term Expected Real Rate of Return (Arithmetic)  Asset Class Domestic Equity International Equity Core Fixed Income Non-Core Fixed Income Real Return Real Estate Absolute Return Private Equity Total Discount Rate  Target Allocation 17.5% 17.5% 10.0% 20.0% 10.0% 10.0% 10.0% 5.0% 100.0%  4.30% 6.10% 1.00% 3.39% 3.78% 4.44% 3.56% 7.75%  The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to  determine the Total Pension Liability.  Sensitivity of the Net Pension Liability to Changes in the Discount Rate  The following presents the net pension liability of the Department, calculated using the discount rate of 6.75%, as well as what the Department's net pension liability would be if it were calculated using a discount rate that is l-percentage-point lower (5.75%) or l-percentage-point  higher (7.75%) than the current rate:  1% Decrease 5.75% 5,019,855 $  Current Single Rate Assumption 6.75%  1% Increase 7.75%  3,305,765 $ 1,868,171  48    Memorial Villages Police Department NOTES TOFINANCIAL STATEMENTS, Continued  December: 31, 2019  Changes in the Net Pension Liability  Total Pension Liability (a) 14,724,989 $ 419,425 973,033 64,280  Plan) Fiduciary Net Position (b) 12,702,575 $  Netl Pension Liability (a)-(b) 2,022,414 419,425 973,033 64,280 (343,838) (217,319) 380,032  Balance at 12/31/17 Changes for they year: Service cost Interest Difference between expected and actual experience Contributions- -6 employer Contributions - employee Net investment income Change of assumptions Benefit payments, including refunds ofe emp. contributions Administrative expense Other changes Net changes Balance at1 12/31/18  343,838 217,319 (380,032) (1,038,784) (7,354) (384) (865,397) 11,837,178 $  (1,038,784) 417,954 15,142,943 $  7,354 384 1,283,351 3,305,765  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 thei internet at www.tmrs.com. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2019, thel Department recognized pension expense of $839,094.  Related tol Pensions  49    Memorial Villages Police Department NOTEST TOI FINANCIAL STATEMENTS, Continued  December: 31, 2019  At December 31, 2019, the Department reported deferred outflows of resources and deferred  inflows of resources related to pensions from the following sources:  Deferred Outflows of Resources 659,545 $ 206,426 60,578 373,906 1,300,455 $  Deferred (Inflows) of Resources  Difference between projected and investment earnings Differences between expected and actual economic experience Differences in assumptions changes Contributions subsequent to the measurement date  Total $  The Department reported $373,906 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending December 31, 2020. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension  expense as follows:  Year ended December: 31: 2020 2021 2022 2023 2024 Thereafter  $  456,245 119,861 102,788 247,655 926,549  $  D. Postemployment Benefits Other Than Pensions Supplemental Death Benefits Fund (SDBF)  The Department also participates in the cost sharing multiple-employer defined benefit group- term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). The Department elected, by ordinance, toj provide group-term life insurance coverage to both current and retired employees. The Department may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12- month period preceding the month of death); retired employees are insured for $7,500; this  before November1 of any year to be effective the following January 1.  coveragei is an "other postemployment benefit," or OPEB.  50    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENTS, Continued  December 31, 2019  The Department contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to pre-fund retiree term  life insurance during employees' entire careers. Employees covered by benefit terms covered by the benefit terms:  At the December 31, 2018 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol butr not yet receiving benefits  36 10 43 89  Active employees Total  The Department's contributions to the TMRS SDBF for the fiscal years ended 2019 and 2018 were  $2,034 and $1,552, which equaled the required contributions each year.  Schedule of Contribution Rates (RETIREE-only portion of the rate)  Actual Contribution Made (Rate) 0.05% 0.05% 0.06%  Plan/ Calendar Year 2017 2018 2019  Annual Required Contribution (Rate) 0.05% 0.05% 0.06%  Percentage of ARC Contributed 100.00% 100.00% 100.00%  Total OPEB Liability  The Department's Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of December 31, 2018, and the Total OPEB Liability was determined by an actuarial valuation  as of that date. Actuarial assumptions:  The Total OPEB Liability in the December 31, 2018 actuarial valuation was determined using the  following actuarial assumptions:  51    Memorial Villages Police Department NOTES1 TOFINANCIAL STATEMENTS, Continued  December31, 2019 2.5% per year 3.71%  Inflation Overall payroll growth Discount rate Administrative expenses  3.5% to 10.5%, including inflation per year  Retirees' share of benefit-related costs $0  All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB: Statement No. 68  Salary increases were based on a service-related table. 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% 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 males rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by  scale BB to account for future mortality improvements subject to the 3% floor.  Discount Rate:  The discount rate used to measure the Total OPEB Liability was 3.71%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO. AA Index" rate as ofl December 31, 2018. Sensitivity of the Total OPEB Liability (Asset) to Changes in the Discount Rate  The following presents the total OPEB liability of the Department, calculated using the discount rate of 3.71%, as well as what the Department's net pension liability (asset) would be if it were calculated using a discount rate that is -percentage-point lower (2.71%) or l-percentage-point  higher (4.71%) than the current rate:  1% Decrease (2.71%) 227,172  Current Single Rate Assumption 3.71%  1% Increase (4.71%) 163,541  191,397 $  52    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December: 31, 2019  Changes in the' Total OPEB Liability:  Total OPEB Liability  Balance at 12/31/17 Changes for the year: Service Cost Interest Difference between expected and actual experience Changes of assumptions Benefit payments Net changes Balance at 12/31/18  $  195,925 5,899 6,557 (2,179) (13,253) (1,552) (4,528) 191,397  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2018, thel Department recognized OPEB expense of $12,397. At December 31, 2019, the Department reported deferred outflows of resources and deferred  Related to Pensions  inflows of resources related to the OPEB liability from the following sources:  Deferred Outflows of Resources  Deferred Inflows of Resources  Differences between expected and actual economic experience Change in assumptions Contributions subsequent to measurement date Total  $  (1,712) (1,748) (3,460)  2,034 2,034 $  The Department reported $2,034 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of  the OPEB liability for the year ending December 31, 2020.  53    Memorial Villages Police Department NOTES TO. FINANCIAL: STATEMENTS, Continued  December 31, 2019  Other amounts reported as deferred outflows of resources related to OPEB will be recognized in  pension expense as follows:  Yeare ended December31:  2020 2021 2022 2023 2024 Thereafter  $  (59) (59) (1,130) (2,212) (3,460)  $  OPEB for Health Care Benefit Provided by) Plan  Plan Description  The Memorial Villages Police Department Retiree Health Care Plan (the "Plan") is a single employer defined benefit healthcare plan administered by the Department. The Plan provides  mediçal benefits to eligible retirees and their spouses.  Benefits  As of January 1, 2016, the Department will contribute $430 towards the retiree only monthly premium and $860 towards the retiree plus spouse monthly premium. Retiring employees, hired before January 1, 2015, who are 55 years of age or older with at least 20 years of service with the Department are eligible for this health/medical benefit. Coverage will continue until Medicare eligibility is reached. If the retiree turns 65 prior to the spouse turning 65, the spouse will be allowed to stay on the Plan until the spouse reaches age 65. There is no post-65 coverage offered  tor retirees.  Employees covered by benefit terms covered by thel benefit terms:  Att thel December 31, 2018 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits  3 0 42 45  Active employees Total  Funding Policy  The contribution requirements of Plan members and the Department are established and may be amended by the Department's Board. Funding is provided on a pay-as-you-go basis. No current active employees may retain Police Department coverage in retirement. Active members are included for count purposes only and are creating no liability for the Employer. There is no  54    Memorial Villages Police Department NOTES TO FINANCIAL STATEMENIS, Continued  December31, 2019  formal or informal funding policy that exists for the postretirement plan at this time, as the Total  OPEB Liability is currently an unfunded obligation.  Actuarial assumptions:  The Total OPEB Liability in the January 1, 2018 actuarial valuation was determined using the Actuarial Method Individual Entry Age Normal Cost Method - Level Percentage of Projected Service Cost Determined for each employee as the Actuarial Present Value of Benefits allocated  following actuarial assumptions:  Salary  to the valuation year  Discount Rate: 2.74%; (,49% real rate of return + 2.25% inflation)  The Total Payroll Increase assumption of 3.00% was based on a review of the TMRS December 31,  2014 Experience Study.  Health Care Cost Trend Level5.00%  Mortality rates for active members, retirees, and beneficiaries were based on the gender-distinct The adoption date for the new GASB 75 OPEB Accounting Standard was for the fiscal year beginning October 1, 2017. The disclosures shows the development of the Net OPEB Liability (NOL), the Total OPEB expense, the Schedule of Deferred Inflows/Outtlows and the Trend and  RP2000 Combined Healthy Mortality Tables with Blue Collar Adjustment.  Discount! Rate Sensitivity Analysis.  Discount Rate:  The discount rate used to measure the Total OPEB Liability was 2.74%. The discount rate was  based on the Bond Buyer 20-year Bond GO Index rate as of December 26, 2019. Sensitivity of the Net OPEB Liability (Asset) to Changes in the Discount Rate  The following presents the OPEB liability of the Department, calculated using the discount rate of 2.74%, as well as what the Department's net OPEB liability would be ifit were calculated using a discount rate that is -percentage-point lower (1.74%) or l-percentage-point higher (3.71%) than  the current rate:  55    Memorial Villages Police Department NOTES TO. FINANCIAL STATEMENTS, Continued  December: 31, 2019 Current Discount Rate (2.74%)  1% Decrease (1.74%)  1% Increase (3.74%) 81,085  P  81,265 $  81,161 $  Below is a tablei illustrating the sensitivity of the Net OPEB Liability to the Healthcare Cost Trend  Rates assumption. The healthcare cost trend rate varies with age and gender.  Healthcare costs trend Current Rate (varies)  1% Decrease  1%1 Increase 83,637  78,744 $  81,161 $  Changes in the Total OPEB Liability:  Total OPEB Liability  Balance at 12/31/18 Changes for the year: Interest Changes of assumptions Plan changes Benefit payments Net changes Balance at: 12/31/19  $  140,683 4,883 429 (21,950) (42,884) (59,522) 81,161  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2018, the Department recognized OPEB expense(gain) of Atl December 31, 2019, the Department reported no deferred outflows of resources and deferred  Related to OPEB ($17,393).  inflows of resources related to the OPEB liability.  E. Deferred Compensation Plan  The Department offers its employees a deferred compensation plan (the "Plan") created in accordance with the Internal Revenue Code Section 457. The Plan, available to all Department employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or an unforeseeable emergency. For the year ended December 31, 2019, the employees contributed  $78,426 to the Plan.  56    Memorial Villages Police Department NOTES TOI FINANCIAL STATEMENTS, Continued  December: 31, 2019  F. Restatement  The Department restated beginning net position within governmental activities due to an accounting error concerning unearned revenue and capital assets in the prior year. The  restatement ofl beginning fund balance/net position is as follows:  Governmental Activities $ (858,058) $ 32,216 10,091 (815,751) $  General Fund 60,000 32,216 92,216  Prior year ending net position, as reported Correction to unearned revenue Correction to capital assets Restated beginning net position  G. Subsequent Events were issued.  There were no material subsequent events through May 8, 2020, the date the financial statements  57    (This page intentionally left blank.)  58    REQUIRED SUPPLEMENTARYINFORMATION  59    (This page intentionally left blank.)  60    Memorial Villages Police Department SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE-1 BUDGET, AND. ACTUAL GENERAL. FUND For the Year Ended December. 31, 2019  Variance with Final Budget Positive (Negative) (253,774) 4,468 5,140 (244,166) 159,525 7,352 14,847 16,723 51,186 249,633 5,467  Original Budget  Final Budget  Actual (253,774) 4,468 5,140 5,113,560 4,419,789 59,378 103,903 32,277 492,746 5,108,093 5,467 $ 92,216 97,683 313,774 (60,000) 253,774 84,591  Revenues Participant assessments Participant assessments refund (1) Investment income Other revenue Expenditures Current: Personnel Insurance Automotive Building  5,357,726 $ 5,357,726 $ 5,357,726 $  Total Revenues  5,357,726 4,640,414 65,280 111,250 48,000 492,782 5,357,726  5,357,726 4,579,314 66,730 118,750 49,000 543,932 5,357,726 $  Office and other expenditures  Total Expenditures Net Change in Fund Balance $ Ending Fund Balance  Beginning fund balance  $ $  (1) Participant Assessment Refunds Amount. held forl Department operations Participant assessment refunds  Unassigned fund balance prior to participant assessment refunds  Net Change in Individual City Assessments (1/3) (refund) Notes tol Required Supplementary Information  1.Annual budgets are adopted on al basis consistent with generally accepted accounting principles (GAAP).  61    Memorial Villages Police Department  SCHEDULE OF CHANGES INNET PENSIONLIABIABILITYANDI RELATED RATIOS  December 31,  2014 $ 355,622 $ 895,234 (74,525) (1,468,761) (292,430) 13,345,620 13,053,190 $ 277,809 $ 199,927 683,888 (1,468,761) (7,142) (587) (314,866) 11,958,421  2015 381,175 $ 896,867 19,619 379,409 (862,793) 814,277 13,053,190 13,867,467 302,139 $ 213,205 17,176 (862,793) (10,465) (517) (341,255) 11,643,555  2016  Total pension liability Service cost Interest Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of participant contributions Net change in total pension liability Total pension liability. beginning Total pension liability ending (a) Plan fiduciary net position Contributions- employer Contributions- members Neti investment income Benefit payments, including refunds of participant contributions Administrative expenses Other Net change in plan fiduciary net position Plan fiduciary net position beginning Plan fiduciary net] position ending (b)  900,806 498,688 (1,044,381) 355,113 13,867,467 14,222,580 281,002 211,542 763,199 (1,044,381) (8,627) (465) 202,270 11,302,300  11,643,555 $ 11,302,300 $ 11,504,570  Fund's net pension liability (asset). ending (a)- - (b) $ 1,409,635 $ 2,565,167 $ 2,718,010  Plan fiduciary net position as a percentage of the Fund's net position as a percentage of covered  total pension liability Covered payroll payroll Notes to schedule:  89% 49%  82% 85%  81% 90%  $ 2,856,100 $ 3,010,866 $ 3,022,029  1) This schedule is presented toi illustrate the requirement to show information for ten years. However,  until a full ten-year trend is compiled, only available information is shown.  Seel Notes tol Financial Statements.  62    2017 $ 437,089 $ 419,425 942,429 81,319 (658,428) 802,409 14,222,580 15,024,989 $ 347,619 $ 343,838 224,477 1,593,018 (658,428) (8,263) (419) 1,498,004 11,504,570  2018 973,033 64,280 (1,038,784) 417,954 15,024,989 15,442,943 217,319 (380,031) (1,038,784) (7,354) (384) (865,396) 13,002,574  13,002,574 $ 12,137,178 2,022,415 $ 3,305,765  87% 3,206,816 $ 3,104,553 63%  79% 106%  63    Memorial Villages Police Department SCHEDULE OF EMPLOYER CONTRIBLTIONSTO, PENSIONPLAN  Years Ended: 12/31/2015  12/31/2016  12/31/2017  12/31/2018  Actuarially determined employer contributions Contributions ini relation to the actuarially determined contribution Contribution deficiency (excess) Annual covered payroll of covered payroll  $ 299,253 $ 281,231 $ 347,619 $ 343,985 $ 299,253 $ 281,231 $ 347,619 $ 343,985 3,010,866 $ 3,022,029 $ 3,204,823 $ 3,104,559  $  $  Employer contributions as a percentage  9.94%  9.31%  10.85%  11.08%  1)This schedule is presented toi illustrate the requirement to showi information for ten years. However, untila a  full ten-year trendi is compiled, only available information is shown.  NOTEST TO SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSIONI PLAN  Valuation Date: Notes  Actuarially determined contribution rates are calculated as of December 31 and become effective in January 131 months later.  Methods and Assumptions Used to Determine Contribution Rates:  Actuarial Cost Method Amortization! Method Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age  Entry Age Normal Level Percentage of Payroll, Closed 10 Year smoothed market; 15% soft corridor 3.50% to 10.5% includingi inflation  Remaining Amortization Period 27 years  2.5% 6.75%  Experience-based table of rates that are: specific to the City's plan of benefits. Last updated for the 2015 valuation pursuant to an experience study RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates multiplied by 103% and projected onaf fully generational basis with scalel BB There were no benefit changes during the year.  of the period 2010- -2014  Mortality  Other Information: Notes  See Notes tol Financial Statements.  64    12/31/2019 1 373,906 $ 373,906 $ 3,389,898 11.03%  65    Memorial Villages Police Department PENSIONS (OPEB) LIABILITY, AND RELATED RATIOS TEXAS MUNICIPAL RETIREMENT SYSTEM SUPPLEMENTAL DEATH BENEFITS PLAN  SCHEDULE OF CHANGES IN POSTEMPLOYMENT BENEFITS OTHER THAN  December 31,  2017 $ 5,131 $ 6,520 15,159 (1,603) 25,207 170,718  2018 5,899 6,557 (2,179) (13,253) (1,552) (4,528) 195,925  Total OPEBI liability Service cost Interest Changes inl benefit terms Changes of assumptions  Differences between expected and actual experience  Benefit payments, including refunds of] participant contributions  Net change in total OPEB liability Total OPEBI liability- beginning Total OPEB liability ending (a) Covered payroll Notes to schedule:  $  195,925 $ 191,397 $ 3,206,816 $ 3,104,553  Total OPEB liability as a percentage of covered payroll  6.11%  6.17%  1 This schedule is presented toi illustrate the requirement to show information for ten years. However, No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement No. 75to  until a full ten-year trend is compiled, only availablei information iss shown.  pay related benefits. Seel Notes tol Financial: Statements.  66    Memorial Villages Police Department PENSIONS (OPEB) LIABILITY, AND RELATED. RATIOS  SCHEDULE OF CHANGES. INI POSTEMPLOYMENT BENEFITS OTHER THAN  RETIREE HEALTH PLAN December 31,  2017 $  2018 $ 5,425 (808) (42,923) (38,306) 178,989 140,683 $ 3,109,137 $ 3,401,015 4.52%  Total OPEB liability Service cost Interest Changes in benefit terms Changes of assumptions  4,883 (21,950) 429 (42,884) (59,522) 140,683 81,161 2.39%  Differences between expected and actual experience  Benefit payments, including refunds of participant contributions  Net change in total OPEB liability Total OPEB liability beginning Total OPEB liability- ending (a) Covered payroll Notes to schedule:  Total OPEB liability as a percentage of covered payroll  1 This schedule is presented toi illustrate the requirement to showi information for ten years. However, No assets are accumulated in a trust that meets the criteria inj paragraph 4 of GASB statement No. 75to  until a full ten-year trend is compiled, only available information iss shown.  pay related benefits. Seel Notes to Financial Statements.  67    (This page intentionally left blank.)  68    2 3 Totall Number of Incidents 2020  7 Lfe Threatening (Ln) EMSI Incidents  10 11 UleThrestening (CFre Response Time  12 13 14 15  16 %offiret type fire alarm  Nati Stand. 6:30 of90% Nati. Stand: 10:30 of90% #LTFire NatiStand. 6:50 of90% %of2 2019Calls are: Fire Alarms %0 ofFire Calls  Firc EMS Total #LT EMS 1st Resp. Time 69 77 146 41 9 11 20 3  ALSR Resp Time  Fire EMS  Bunker Hill Village 66 49 115 21 Hunters Creek' Village 108 53 161 19 Piney Point Village 69 42 111 16 Spring Valley Village 57 71 128 26  3:01 100% 5:16 100% 5 3:18 100% 3:12 100% 1 4:54 100% 6:07 100% 1 3:28 100% 6:09 100% 5 3:10 100% 5:01 100% 6 2:35 100% 4:41 100% 4 3:24 100% 5:04 100% 22  5:16 100% 57% 43% 29 44% 4:38 100% 47% 53% 33 48% 6:19 100% 45% 55% 3 3:43 100% 67% 33% 33 4:50 100% 62% 38% 28 3:43 100% 45% 55% 18 4:57 100% 61% 39% 144 38%  Hedwig Village Hilshire Village  33% 31% 41% 32%  Houston Totals  99 0 99 477 303 780 126  Notes: ALLI Response Time categories includef from ther receipt oft thec calla at the Primary Dispatcht to arrivalc on location ofther responding units.  Column 1: Reflects thec cities! listed within thec chart.  Column 2:Reflects the year to date number of"fire" type calls within each) jurisdiction. Includes: fires, vehicle collisions, gasl leaks, rescues, treei in roadways, and others.  Column3 3: Reflects the year to date number of"EMS" calls withine eachj jurisdiction. Column4: Reflects the yeart toc date, totalr number ofall calis within eachj jurisdiction.  Column! 5: Reflects they yeartod date, number of" "life threatening EMS" calls within each) jurisdiction. Includes: heart attacks, strokes, seizures, cardiac arrest, seizures and others.  Column 6, Row A: Reflects the" "National Standardf fort totalr response time forl lifet threatening EMS Calls of6 minutes 30s seconds. Columne 6: Reflects the yeart to date, first responder's response times fore each jurisdiction. Column 7, Row A, Reflects the! National Standardoft the percentage ofcalls which ther national standard should ber met: 90% Column7 7: Reflects the yeart to date, percentage ofcalls which ther nationals standardis meto during! lifet threatening EMS calls. Column 8Row A: Reflects the National Standard for totalr response time for Efet threatening EMS callsf fora arrivald of Advanced Life Support Equipment andF Personne!: 10n minutes 30s seconds. Column 8: Reflects they yeart toc date, Advanced Lifes Support equipment andp personnel response time for lifet threatening calls within each) jurisdiction. Columns 9Row A, Reflects the National Standard ofthep percentage of calls whicht the ALSs standard should be met: 90% Column9: Reflects they year toc date, percentage of calls, which ther nationals standards is meto of ALS response fore each jurisdiction. Column 10: Reflects they year to date, number ofl life threatening' "Fire Type" calls within each jurisdiction. Column 11:Reflects they year to date, averaget total response time tof firet type calls within each jurisdiction. Column 12: Reflects the year to date, percentage oflifet threatening fire type cails which meet or exceed the! National Standard. Column 13: Reflects the yeart toc date, percentage ofcalis which our" "firet type" calls. Column 14: Reflects the year tod date, percentage ofcally which our" "EMS" calls. Column 15: Reflects they year toc date number ofFire Alarms withine eachj jurisdiction. Column 16: Reflects thep percentage of firet type calls which aref fire alarms.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: The Honorable Mayor and Members oft the City Council  FROM: Roger Nelson, City Administrator  MEETING DATE: May 18, 2020  SUBJECT: Annual Financial Report  Agenda Item: 5  This agenda item calls for the City Council to consider aj presentation by Louis Breedlove of  BrooksWatson & Company regarding the City's 2019 Financial Report.    2019  ANNUAL FINANCIAL REPORT Fort the Year Ended December 31, 2019  THE CITY  PINEY POINTVILLAGE, TEXAS 7676 Woodway, Ste 300 I Houston, TX 77063 713.782.0271 I wwwdlydpmepont.om    (This page intentionally left blank.)    ANNUAL. FINANCIAL REPORT  of the  City of Piney Point Village, Texas  For the Year Ended December3 31, ,2019    (This page intentionally left blank.)    City of Piney Point Village, Texas  TABLE OF CONTENTS December 31, 2019  INANCIALSECTION Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements  1 5  Government-Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements  18 20 22 25 26 29 31  Balance Sheet - Governmental Funds Governmental Funds Governmental Funds of Activities  Reconciliation of the Balance Sheet to the Statement ofl Net Position- Statement of Revenues, Expenditures, and Changes in Fund Balance- Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement  Notes to the Financial Statements  REQUIREDS SUPPLEMENTARYINFORMATION  Schedule of Revenues, Expenditures, and Changes inl Fund Balances- Schedule of Changes in Net Pension Liability and Related Ratios Schedule of Employer Contributions to Pension Plan Schedule of OPEB Liability and Related Ratios  Budget and Actual - General Fund  65 66 68 71    (This page intentionally left blank.)    BW&C  BROOKSWAISON & CO. CERTIFIED PUBLICACCOUNTANTS INDEPENDENTAUDITORSREPORT  To the Honorable Mayor and Members of the City Council City of Piney Point Village, Texas: Report on the Financial Statements  We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Piney Point Village, Texas (the "City"), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in  the table of contents.  Management's Responsibility, for the Financial Statements  The City's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance ofi internal control relevant to the preparation and fair presentation of financial statements that are free from material  misstatement, whether due to fraud or error.  Auditor's Responsibility  Our responsibility is to express opinions on these financial stat tements 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 financialstatements are: free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due toi fraudo orerror. Ini making those risk assessments, the auditorconsiders internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.  Accordingly, we express no such opinion.  14950 Heathrow Forest Pkwy I Suite 530 I Houston, TX 77032 Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCPA.com  1    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 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a  the overall presentation of the financial statements.  basis for our audit opinion.  Opinion  In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City as of 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.  Emphasis of Matter  As discussed in Note V.F. to the financial statements, the City restated its beginning net position within governmental activities to properly reflect the total related deferred inflows for franchise  taxes. Our opinion is not modified with respect to this matter.  Other Matters  Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the general fund budgetary comparison information, the schedule of changes in net pension liability and related ratios, the schedule of employer contributions to pension plan, and schedule of changes in the other postemployment benefits liability and related ratios, be presented to supplement the basic financial statements. Such information, although not 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.  2    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 thei information because thel limited procedures do not provide us with sufficient evidence to express an opinion  or provide any assurance.  5  Co.  BrooksWatson & Co., PLLC Certified Public. Accountants Houston, Texas May 11,2020  3    (This page intentionally left blank.)  4    MANAGEMENT'S DISCUSSION  AND ANALYSIS  5    (This page intentionally left blank.)  6    City of Piney Point Village, Texas MANAGEMENT'S DISCUSSION. AND. ANALYSIS (MD&A)  December 31, 2019  As management of the City of Piney Point Village, Texas (the "City"), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the  fiscal year ended December 31, 2019. Financial Highlights  The City's total combined net position is $32,014,457 at December 31, 2019. Of this, $6,857,531 (unrestricted net position) may be used to meet the City's ongoing obligations toi its citizens and At the close of the current fiscal year, the City's governmental funds reported combined fund As of the end of the year, the unassigned fund balance of the general fund was $6,220,133 or The City had an overall increase in net position of $876,563, which is primarily due to revenues  creditors.  balances of $6,595,205, an increase of $288,708. 90% of total general fund expenditures.  exceeding expenditures. Overview of the Financial Statements  The discussion and analysis provided here are intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements consist of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail to support the  basic financial statements themselves. Government-Wide Statements  The govermment-wide financial statements are designed to provide readers with al broad overview of the The statement of net position presents information on all of the City's assets, liabilities, and deferred inflows/outflows with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. Other non-financial factors, such as the City's property tax base and the condition of the Clitysinfrastructure, need tol be considered in order to assess the overall health of the City. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses  City's finances, in a manner similar to a private-sectorb business.  7    City of Piney Point Village, Texas MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December 31, 2019  are reported for some items that will only result in cash flows in future fiscal periods (e.g., uncollected Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business- type activities). The governmental activities of the City include general government, public safety, public  taxes and earned but unused vacation leave).  works, culture and recreation, and community development.  FUND FINANCIAL STATEMENTS  Funds may be considered as operating companies of the parent corporation, which is the City of Piney Point Village. They are usually segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements.  The only category of City funds is governmental.  Governmental Funds  Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the year. Such information Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this The City of Piney Point Village, Texas maintains five individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. Funds consist of major funds general fund, debt service fund and capital projects fund as well as nonmajor funds METRO projects fund and The City adopts an annual appropriated budget for its general fund and debt service fund. A budgetary comparison schedule has been provided to demonstrate compliance with the general fund  may be useful in evaluating the City'snear-term financing requirements.  comparison between governmental funds and governmental activities.  special revenue fund.  budget.  8    City of Piney Point Village, Texas MANAGEMENT'S. DISCUSSIONAND ANALYSIS, Continued  December: 31, 2019  Notes to Financial Statements  The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes  are thel last section of the basic financial statements.  Other Information  In addition to the basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The RSI that GASB Statement No. 34 requires includes a budgetary comparison schedule for the general fund and schedule of funding progress for Texas Municipal Retirement System. The RSI can be found after the basic financial statements.  COVERNMENT-WIDEFINANCIAL ANALYSIS  As noted previously, net position may serve over time as a useful indicator of the City's financial position. For the City, assets exceeded liabilities by $32,014,457 as of December 31, 2019, in the primary The largest portion of the City's net position, $24,826,846, reflects its investments in capital assets (e.g. land, infrastructure, and streets), less any debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources,  government.  since the assets themselves cannot be used to liquidate these liabilities.  9    City of Piney Point Village, Texas MANAGEMENTSDISCUISSIONAND, ANALYSIS, Continued  December. 31, 2019  Statement of Net Position:  The following table reflects the condensed Statement of Net Position:  Governmental. Activities 2019 $ 14,831,403 $ 14,161,682 32,450,388 47,281,791  2018 33,157,737 47,319,419  Current and other assets Long-term assets Total Assets Deferred Outflows of Resources Other liabilities Long-term liabilities TotalLiabilities Deferred Inflows ofResources Net Position: Net investment in capitalassets Restricted Unrestricted  70,191 2,364,870 5,879,019 8,243,889 7,093,636  49,728 2,110,348 7,224,544 9,334,892 6,896,361  24,826,846 330,080 6,857,531  24,226,035 328,091 6,583,768  Totall Netl Position $ 32,014,457 $ 31,137,894  10    City of Piney Point Village, Texas MANAGEMENT'SI DISCUSSION/ AND. ANALYSIS, Continued  December31,: 2019  Statement of Activities:  The following table provides a summary of the City's changes ini net position:  Governmental. Activities 2019  2018  Revenues Program revenues: Charges for services Grants and contributions General revenues: Property taxes Sales taxes Franchise and local taxes Investment income Other revenues Expenses Generalg government Publicsafety Municipal court Public works Interest and fiscal charges Change in Net] Position Beginning Net Position  $ 593,497 $ 491,912 213,358 6,802,062 228,761 390,942 198,019 163,630  136,002 6,685,810 202,613 399,374 168,475 73,363 8,157,549 1,182,116 3,500,290 42,213 1,918,747 183,419 6,826,785 1,330,764  TotalRevenues 8,590,269  1,286,387 4,383,780 93,483 1,804,708 145,348 876,563 31,137,894 29,807,130  Totall Expenses 7,713,706  Ending Net] Position $ 32,014,457 $ 31,137,894  11    City of Piney Point Village, Texas MANAGEMENT'S DISCUISSIONAND, ANALYSIS, Continued  December: 31, 2019  Graphic presentations of selected data from the summary tables are displayed below to assist in the  analysis of the City'sactivities.  Governmental Activities - Revenues  Sales taxes 3%  Property taxes 78%  Franchise and local taxes 5% Investmentincome 2% Other revenues 3%  Grants and contributions 2%  Charges for services 7%  For the year ended December 31, 2019, revenues from governmental activities totaled $8,590,269. Property tax is the City's largest revenue source at $6,802,062, an increase of $116,252 or 2% due to an increase in assessed property value. Charges for services increased $101,585 or 21%, which is primarily a result of an increase in permit fees. In addition, investment income increased $29,544 or 18% primarily due to a higher utilization of interest bearing accounts. Other revenues increased by $90,267 primarily due to nonrecurring reimbursements received for the cost of repairs made to a privately owned street, as well as nonrecurring settlement recoveries. All other revenues remained relatively  stable when compared to the previous year.  12    City of Piney Point Village, Texas MANAGEMENT'SISCUSSION. AND. ANALYSIS, Continued  December 31, 2019  This graph shows the governmental function expenses of the City:  Governmental Activities- Expenses  Public safety 57%  Municipal court 1% Publicworks 23%  Interest and fiscal charges 2%  General government 17%  For the year ended December 31, 2019, expenses for governmental activities totaled $7,713,706. This represents an increase of $886,921 or 13% from the prior year. The City's largest functional expense is public safety of $4,383,780, which increased by $883,490 or 25% from the previous year. The increase is primarily due to the added budgeted costs of the Village Fire Department development costs. General government expenses increased $104,271 or 9% due to increased engineering services during the year. Municipal court expenses increased $51,270 due to additional personnel costs, as well as the utilization of available municipal court child safety funds. Public works expenses decreased by $114,039 or 6% primarily due to a reduction in repairs and maintenance costs in the current year. Interest and fiscal charges decreased $38,071 or 21%, which is consistent with debt service schedules for long-term debt.  All other expenses remained relatively stable when compared to the previous year.  FINANCIAL ANALYSIS OF THE CITY'S FUNDS  As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related Governmental Funds The focus of the City's governmental funds is to provide information of near- term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. Inj particular, unreserved fund balance may serve as a useful measure of As of the end of the year the general fund reflected a total unassigned fund balance of $6,220,133. The general fund increased by $226,807 primarily due to there being higher than anticipated property tax The debt service fund reflected a total balance of $173,083, an increase of $33,766. The change was due  legal requirements.  the City'sn net resources available for spending at the end of the year.  revenue, in addition to lower than planned capital expenditures. to there being more funds available to service the debt than needed.  13    City of Piney Point Village, Texas MANAGEMENT'S DISCUSSION. AND. ANALYSIS, Continued  December31,: 2019  The capital projects fund reflected a fund balance of $44,992, an increase of $44,992. The change is due to the City tracking the funds necessary for capital projects throughout the year. Other sources were received during the year for settlement recoveries, which exceeded the capital expenditures for the There was an increase in governmental fund balance of $288,708 from the prior year. The change is primarily attributable to a reduction in capital expenditures compared to the previous year. The total of all governmental funds reflected a total fund balance of $6,595,205. Of this, $88,325 is restricted for municipal court, $68,672 is restricted for capital improvements, and $173,083 is restricted for debt  year, resulting in an overall increase in the fund for the current year.  service.  GENERAL FUND BUDGETARYHIGHLIGHTS  There was a total positive budget variance of $1,388,202 in the general fund. This is a combination of positive revenue and expenditure variances of $605,369 and $845,015, respectively. In addition, there were unbudgeted transfers out of $62,182.. All revenue sources received more revenue than anticipated. Expenditures exceeded appropriations for general government by $2,756, municipal court by $25,225,  public works by $161,255, and transfers out by $62,182.  CAPITALI ASSETS  As of the end of the year, the City'sg governmental activities funds had invested $32,450,388 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included with the Major capital asset events during the current year include the additions of construction in progress over road and drainage construction totaling $354,048. More detailed information about the City's  governmental capital assets as required by GASB: Statement No. 34.  capital assets is presented ini note IV. Cto the financial statements.  LONG-TERM) DEBT  At the end of the current year, the City had total bonds outstanding of $6,760,000. During the year, the City experienced a net decrease in the long-term debt of $1,285,000. More detailed information about  the City's long-term liabilities is presented in note IV.D. to the financial statements.  ECONOMICFACTORS AND! NEXT YEAR'S BUDGET  While the City is an entirely residential community, it has continued to maintain new growth as an attractive destination for Houston-based families. The City's appraised values continue to grow and  this has allowed the City to retain its 2019 tax rate for 2020.  14    City of Piney Point Village, Texas MANAGEMENT'SDISCUSSION. AND. ANALYSIS, Continued  December 31, 2019  The City adopted a budget similar to last year's budget for 2020, retaining the same tax rate with no increases. Since the City's largest revenue source is property taxes, it is important to note that the City's collection rate is near 100%. The City's 2020 budget will continue to provide necessary services. Long- term funds, including new debt funds that will be used to continue improving drainage and maintaining streets while holding tax rates level. Due to the impact of COVID19, the City expects a  decrease in revenues for 2020.  CONTACTING THE CITY'S FINANCIALMANAGEMENT  This financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's finances. Questions concerning this report or requests for additional financial information should be directed to the City Administrator, City of Piney Point Village, 7676 Woodway,  Suite 300, Houston, Texas 77063.  15    (This page intentionally left blank.)  16    FINANCIAL STATEMENTS  17    City of Piney Point Village, Texas STATEMENT OFNET: POSITION (Pagelof2)  December 31, 2019  Primary Government Governmental Activities $ 10,519,452 4,311,951 14,831,403 329,786 32,120,602 32,450,388 47,281,791 7,798 32,475 29,667 141 110 70,191  Assets Current assets: Cash and cash equivalents Receivables, net Capital assets: Non-depreciable Net depreciable capital assets  Total Current Assets  Total Noncurrent Assets  Total Assets  Deferred Outflows of Resources Deferred charge on refunding Pension contributions Pension difference in earnings OPEB contributions OPEB difference in experience  Total Deferred Outflows of Resources  18    City of Piney Point Village, Texas STATEMENT OFNET POSITION (Page 2 of2)  December. 31, 2019  Liabilities Current liabilities: Accounts payable and accrued liabilities Customer deposits Accrued interest payable Unearned revenue- alarm fees Compensated absences due within one year Long-term debt due within one year Noncurrent liabilities: Net pension liability OPEB liability  $  774,162 155,485 76,264 22,500 16,459 1,320,000 2,364,870 1,829 5,810,318 40,813 26,059 5,879,019 8,243,889 7,655 431 7,085,550 7,093,636 24,826,846 330,080 6,857,531  Total Current Liabilities  Compensated absences duei ini more than one year Long-term debt duei ini more than one year  Totall Noncurrent Liabilities  Total Liabilities  Deferred Inflows of Resources Pension difference in experience OPEB difference in assumptions Unavailable revenue- property taxes  Total Deferred Inflows of Resources  Net] Position Net investment in capital assets Restricted Unrestricted  Total Net Position $ 32,014,457  See Notes tol Financial Statements.  19    City of Piney Point Village, Texas  STATEMENT OFA ACTIVITIES For the Year Ended December: 31, 2019  Program Revenues Charges for Services  Operating Grantsand Contributions $  Functions/Programs  Expenses $ 1,286,387 $ 4,383,780 93,483 1,804,708 145,348 7,713,706  Primary Government Governmental Activities General government Public safety Municipal court Public works Interest and fiscal charges  184,435 409,062 593,497 Taxes Property taxes Sales taxes Franchise and local taxes Investment income Other revenues  213,358 213,358  Total Governmental Activities  General Revenues:  Total General Revenues Change in Net Position Ending Net Position  Beginning Net Position  See Notes tol Financial Statements.  20    Net (Expense) Revenue and Changesi in Net] Position Primary Government Governmental Activities (1,286,387) (4,383,780) 90,952 (1,182,288) (145,348) (6,906,851)  6,802,062 228,761 390,942 198,019 163,630 7,783,414 876,563 31,137,894  32,014,457  21    City of Piney Point Village, Texas  BALANCE SHEET GOVERNMENTAL FUNDS December. 31, 2019  Nonmajor Capital Projects 330,991 $  Nonmajor METRO Projects 68,672  Debt Service 985,310 $ 267,770 892,110  General $ 7,772,736 $ 1,005,648 3,419,841 447,972  Assets  Cash and cash equivalents Cash with fiscal agent Receivables, net Due from other funds  Total Assets  12,646,197 $ 2,145,190 $  330,991 $  68,672  Liabilities Accounts payable and accrued liabilities Customer deposits Due to other funds Unearned revenue alarm fees Deferred Inflows of Resources Unavailable revenue property taxes Total Deferred Inflows of Resources  $  486,663 $ 155,485 22,500 664,648 5,761,416 5,761,416  1,500 $ 285,999 $  447,972 449,472 1,522,635 1,522,635  Total Liabilities  285,999  Fund Balances Restricted: Municipal court Debt service Capital improvements Unassigned:  173,083 173,083  68,672 68,672 68,672  6,220,133 6,220,133  44,992 44,992  Totall Fund Balances  Total Liabilities, Deferred Inflows of  Resources, and Fund Balances $ 12,646,197 $ 2,145,190 $ 330,991 $  Seel Notes tol Financial Statements.  22    Nonmajor Special Revenue $  Total Governmental Funds 1,273,418 4,311,951 447,972 15,279,375  88,325 $ 9,246,034  88,325  774,162 155,485 447,972 22,500 1,400,119 7,284,051 7,284,051  88,325  88,325 173,083 68,672 6,265,125 6,595,205  88,325  $  88,325 $ 15,279,375  23    (This page intentionally left blank.)  24    City of Piney Point Village, Texas  RECONCILIATION OFTHE. BALANCE SHEETTOTHE STATEMENT OFI NET POSITION  GOVERNMENTALFUNDS December31,2019  Fund Balances Total Governmental Funds Adjustments fort the Statement of Net Position:  $ 6,595,205  Capital assets used in governmental activities are not current financial resources and, therefore, not reported in the governmental funds.  Capital assets non-depreciable Capital assets net depreciable  329,786 32,120,602  Other long-term assets are not available toj pay for current-period expenditures and, therefore, are deferred in thes governmental funds.  Property tax receivables  198,501  Deferred outflows of resources, represent a consumption ofr net position that applies applies toa a future period(s) and is not recognized as an outflow of resources  (expense/ expenditure) until then.  Deferred charge on refunding Pension contributions Pension difference in earnings Pension difference in experience OPEB contributions OPEB difference in experience OPEB change in assumptions  7,798 32,475 29,667 (7,655) 141 110 (431)  Some liabilities, including bonds payable and deferred charges, are not reported as  liabilities in thes governmental funds.  Accrued interest Compensated absences Bond premium Long-term debt Net pension liability OPEB liability  (76,264) (18,288) (370,318) (6,760,000) (40,813) (26,059) 32,014,457  Net Position of Governmental Activities  Seel Notes tol Financial Statements.  25    City of Piney Point Village, Texas  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE  GOVERNMENTAL FUNDS For the Year Ended December 31, 2019  Nonmajor Capital Projects  Nonmajor METRO Projects $  Debt Service  General  Revenues Property tax Sales tax Franchise and local taxes License and permits Intergovernmental Fines and forfeitures Investment income Other revenue Expenditures Current: General government Public safety Municipal court Public works Capital outlay Debt Service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues Over (Under) Other] Financing! Sources(Uses) Transfers in Transfers (out) Settlement recoveries Total Other Financing Sources (Uses Net Change in Fund Balances Beginning fund balances  $ 5,329,446 $ 1,465,591 $  228,761 469,084 409,062 213,358 170,245 183,638 163,630 7,167,224 1,284,907 4,383,780 62,425 624,255 522,868  14,193 1,479,784  177 177  Total Revenues  75,259  1,285,000 223,200 1,508,200 (28,416) 62,182 62,182 33,766 139,317 173,083 $  6,878,235 288,989  75,259 (75,082)  Expenditures  (62,182) (62,182) 226,807 5,993,326  120,074 120,074 44,992 44,992 $  68,672 68,672  Ending Fund Balances $ 6,220,133 $  See Notes tol Financial Statements.  26    Nonmajor Special Revenue $  Total Governmental Funds $ 6,795,037 228,761 469,084 409,062 213,358 184,435 198,019 163,630 8,661,386 1,284,907 4,383,780 93,483 624,255 598,127 1,285,000 223,200 8,492,752 168,634 62,182 (62,182) 120,074 120,074 288,708 6,306,497  14,190 11 14,201  31,058  31,058 (16,857)  (16,857) 105,182  88,325 $ 6,595,205  27    (This page intentionally left blank.)  28    City of Piney Point Village, Texas  RECONCILIATION OF THE: STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCES OF GOVERNMENTAL FUNDSTOTHE  STATEMENT OFACTIVITIES For the Year Ended December31, 2019  Amounts reported for governmental activities in the statement of activities are  different because:  Net changes in fund balances total governmental funds  $  288,708  Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated  useful lives and reported as depreciation expense.  Capital outlay Asset disposal Depreciation expense  354,048 (120,074) (936,374) (71,117)  Revenues in the statement of activities that do not provide current financial resources are not reported as revenues: in the funds. Some expenses reported int thes statement of activities do not require the use of current financial resources and, therefore, are: not reported as expenditures  ing governmental funds.  Compensated absences Accrued interest  2,682 14,566  The issuance ofl long-term debt (e.g., bonds, leases, certificates of obligation) provides current financial resources to governmental funds, while the repayment oft thej principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of! premiums, discounts, and similar items when they are first issued; whereas, these amounts are deferred and amortized in thes statement of activities.This amount is the net effect of these differences in the treatment ofl long-term debt and related items. Amortization of deferred charges on refunding  (3,901) 67,187 1,285,000 (1,246) (2,916) 876,563  Amortization of premium Principal payments Pension expense OPEB expense  Change in Net Position of Governmental Activities $  Seel Notes to! Financial Statements.  29    (This page intentionally left blank.)  30    City of Piney Point Village, Texas NOTES: TO FINANCIAL STATEMENTS For the Year Ended December. 31, 2019  I.S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  A. Description of Government-Wide Financial Statements  The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all oft the nonfiduciary activities oft the primary government and its component units. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges toe external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is  financially accountable. B. Reporting Entity  The City of Piney Point Village, Texas (the "City") was organized in 1954 to provide municipal services such as police; fire; code enforcement; public works; street repair and The City is an independent political subdivision of the State of Texas governed by an elected five member council and a mayor and is considered a primary government. As required by generally accepted accounting principles, these basic financial statements have been prepared based on considerations regarding the potential for inclusion of other entities, organizations, or functions as part of the City's financial reporting entity. No other entities have been included in the City's reporting entity. Additionally, as the City is considered a primary government for financial reporting purposes, its activities are not considered a part Considerations regarding the potential for inclusion of other entities, organizations or functions in the City's financial reporting entity are based on criteria prescribed by generally accepted accounting principles. These same criteria are evaluated in considering whether the City is aj part of any other governmental or other type of reporting entity. The overriding elements associated with prescribed criteria considered in determining that the City's financial reporting entity status is that of a primary government are that it has a separately elected governing body; it is legally separate; and is fiscally independent of other state and local governments. Additionally prescribed criteria under generally accepted accounting principles include considerations pertaining to organizations for which the primary government is financially accountable, and considerations pertaining to organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading  maintenance; and general administrative services.  of any other governmental or other type of reporting entity.  ori incomplete.  31    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENIS, Continued For the Year Ended December 31, 2019  Joint Venture  Joint Ventures are legal entities or other organizations that result from a contractual arrangement that are owned, operated, or governed by two or more participants as a separate and specific activity subject to joint control. The participants retain either an ongoing financial interest or an ongoing financial responsibility. The City's two joint  ventures are described as follows: Village Fire Department  Village Fire Department ("VFD") was created in 1978 as part of an agreement between multiple contracting cities joined into an interlocal cooperation agreement to establish a common municipal fire department, chartered as the Village Fire Department. The City has  nos significant influence over VFD'sa administration or operation.  Memorial Villages Police Department  The Memorial Villages Police Department ("MVPD") was created in 1977 as part of an agreement between multiple contracting cities joined into an interlocal cooperation agreement to furnish all police services and law enforcement activities to the participating cities. The City has no significant influence over MVPDsadministration or operation. .B Basis of Presentation Government-Wide and Fund Financial Statements  While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds. Separate financial statements are provided for governmental funds. As a general rule, the effect of interfund activity has been eliminated from the government- wide financial statements. Exceptions to this general rule are payments in lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions The fund financial statements provide information about the government's funds. Separate statements for each fund category, governmental are presented. The emphasis of fund financial statements is on major governmental funds, each displayed in a separate column.  concerned.  32    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENIS, Continued For the Year Ended December 31, 2019  The government reports the following governmental funds:  Governmental Funds typically financed. General Fund  Governmental funds are those funds through which most governmental functions are  The general fund is used to account for all financial transactions not properly includable in other funds. The principal sources of revenues include local property taxes, sales and franchise taxes, licenses and permits, fines and forfeitures, and charges for services. Expenditures include general government, municipal court, public safety, public works, and code enforcement. The general service fund is considered a major fund for reporting  purposes. Debt Service Fund  The debt service fund is used to account for the payment of interest and principal on all general obligation bonds and other long-term debt of governmental funds. The primary source of revenue for debt service is local property taxes. The debt service fund is  considered a major fund for reporting purposes.  Capital Projects Funds  The capital project funds are used to account for the expenditures of resources accumulated from general obligation bonds, tax notes, related interest earnings, and The METRO project fund is used for the resources granted to the City from the Metropolitan Transit Authority (METRO). These funds are spent only on projects approved by METRO. If the funds are not spent, then they must be returned to METRO with accrued interest. The capital projects fund is a City fund reserved for the use of capital projects within the City. These projects are approved by City Council. The METRO project fund and the capital projects fund are considered major funds for  other sources for capital improvement projects.  reporting purposes. Special Revenue Fund  The special revenue fund is used to account for the proceeds of specific revenue sources (other than expendable trusts and major capital projects) that are legally restricted, committed, or assigned for specified activities. The special revenue fund is a nonmajor  fund for reporting purposes.  33    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENIS, Continued For the Year Ended December 31, 2019  During the course of operations the government has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental and internal service funds) are eliminated sO that only the net amount is Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated sO that only the net amount is included  included as internal balances in the governmental activities column.  as transfers in the governmental activities column. D. Measurement Focus and Basis of Accounting  The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other  statements.  imposed by the provider have been met.  financing sources.  34    City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December. 31,2 2019  Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and SO have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year end). All other revenue items are considered to be measurable and available only when cash is received by the government. E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund  Balance  1. Deposits and Investments  The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose of the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased to Ina accordance with GASB Statement No. 31, Accounting and Reporting. for Certain Investments and External Investment Pools, the City reports all investments at fair value, except for "money market investments" and "2a7-like pools." Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940, such as TexPool, are: reported using the pools' share price. The City has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code.  be cash equivalents.  Ins summary, the City is authorized to invest in the following: Direct obligations of the U.S. Government Statewide investment pools 2. Fair Value Measurement  Fully collateralized certificates of deposit and money market accounts  The City has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB: Statement No. 72 provides guidance for  35    City of Piney Point Village, Texas NOTEST TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  determining a fair value measurement for reporting purposes and applying fair value to certain investments and disclosures related to all fair value measurements.  3. Receivables and Interfund Transactions  Transactions between funds that are representative of ending/borrowing arrangements outstanding at the end of the year are referred to as either "interfund rereivablespayables" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are classified as "due to/from component unit/primary government." Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not All trade receivables are shown net of any allowance for uncollectible amounts.  expendable available financial resources.  4. - Property Taxes  Property taxes are levied by October 1 on the assessed value listed as of the prior January 1 for all real and business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes are due on receipt of the tax bill and are delinquent ifi not paid before February 1of the year following the year in which imposed. Penalties are calculated after February 1 up to the date collected by the government at the rate of 6% for the first month and increased 1% per month up to a total of 12%. Interest is calculated after February 1 at the rate of 1% per month up to the date collected by the government. Under state law, property taxes levied on real property constitute a lien on the real property which cannot be forgiven without specific approval of the State Legislature. The lien expires at the end of twenty years. Taxes levied on personal property can be deemed uncollectible by the City.  5. Inventories and Prepaid Items  The costs of governmental fund type inventories are recorded as expenditures when the related liability is incurred (i.e., the purchase method). Certain payments to vendors reflect costs applicable to the future accounting period (prepaid expenditures) are recognized as  expenditures when utilized. 6. Capital Assets  Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable governmental  36    City of Piney Point Village, Texas NOTESTO! FINANCIAL STATEMENTS, Continued For the Year Ended December: 31, 2019  activities columns in the government-wide financial statements. Capital assets are defined by the government, as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Major outlays for capital assets and The costs of normal maintenance and repairs that do not add to the value of the asset or Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years.  improvements are capitalized as projects are constructed. materially extend assets' lives are not capitalized.  Estimated Useful Life 5to1 10 years 20 to 65 years  Asset Description Furniture and equipment Infrastructure  7. Deferred Outflows/Inflows of Resources  In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows ofresources, represents a consumption of net position that applies to a future period(s) and sO will not be recognized as an outflow of resources (expense/ expenditure) until then. An example is a deferred charge on: refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and Ina addition tol liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows ofr resources, represents an acquisition of net position that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from one source: property taxes. This amount is deferred and recognized as an inflow of resources in the period that the amounts become available.  amortized over the shorter of the life of the refunded or refunding debt.  8. Net Position Flow Assumption  Sometimes the government will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted - net position in the  37    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. Iti is the government's policy to consider restricted = net position to have been depleted  before unrestricted - net position is applied. 9. Fund Balance Flow Assumptions  Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.  10. Fund Balance Policies  Fund balance of governmental funds is reported in various categories based on the nature ofany limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The governing council is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential  fund balance) or an assignment (assigned fund balance).  remove or revise the limitation.  to either remove or revise a commitment.  38    City of Piney Point Village, Texas NOTEST TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  11. Pensions  For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.  12. Other Postemployment Benefits ("OPEB")  The City has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with no segregation of assets, and therefore doesn't: meet the definition of a trust under GASB! No. 75 (i.e., no assets are accumulated for OPEB) as such the SDBF is considered to be an unfunded OPEB plan. For purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered acost sharing plan and isi instead considered a single employer, defined benefit OPEB plan. The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary, calculated based on the employee's actual earnings on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit amount for retirees is $7,500. GASB: No. 75 requires the liability of employers and nonemployer contributing entities to employees for defined benefit OPEB (net OPEB liability) to be measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees' past periods of service (total OPEB liability), less the amount of the OPEB plan's fiduciary  net position.  13. Compensated Absences  Itist the City's policy toj permit regular full-time employees to accumulate earned but unused vacation up to a maximum of 20 days. Vacation amounts accumulated may be paid to employees upon termination of employment or at retirement. New employees are: ineligible for vacation benefits during the first six months of employment and vacation amounts will not be paid upon separation during this period. The estimated amount of compensation for services provided that is expected to be liquidated with expendable, available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it when it becomes due. Amounts of vested or accumulated vacation leave that are not expected to be liquidated with expendable, available financial resources are maintained  39    City of Piney Point Village, Texas NOTESTOI FINANCIAL STATEMENIS, Continued For the Year Ended December: 31, 2019  separately and represent a reconciling item between the fund and government-wide  presentations.  14. Long-Term Obligations  In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are reported net of the In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debti issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds The property tax rate is allocated each year between the general and debt service funds. The full amount estimated to be required for debt service on general obligation debt is provided Assets acquired under the terms of capital leases are recorded as liabilities and capitalized in the government-wide financial statements at the present value of net minimum lease payments at inception of the lease. In the year of acquisition, capital lease transactions are recorded as other financing sources and as capital outlay expenditures in the general fund. Lease payments representing both principal and interest are recorded as expenditures in the general fund upon payment with an appropriate reduction of principal recorded in the  applicable bond premium or discount.  received, are reported as debt service expenditures.  by the tax along with the interest earned in the debt service fund.  government-wide financial statements.  15. Estimates  The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the  reporting period. Actual results could differ from those estimates.  40    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  II. RECONCILIATION OF GOVERNMENT-WIDE AND FUND! FINANCIAL STATEMENTS  A. Explanation of certain differences between the governmental fund balance sheet and the The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net postion-govermenta. activities as reported in the government- wide statement of net position. One element of that reconciliation explains that long-term liabilities, including bonds, are: not due and payable in the current period and, therefore, are B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of The governmental. fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental states that, "the issuance of long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and  government-wide statement of net position.  not reported in the funds.  activities.  amortized ini the statement of activities."  III. STEWARDSHIP, COMPLIANCE, ANDACCOUNTABILITY  Annual budgets are adopted on a basis consistent with generally accepted accounting principles except for the capital projects funds, which appropriated on a project-length The legal level of control as defined by the City Charter is the function level. No funds can be transferred or added to a budgeted item without Council approval. Appropriations lapse at the end of the year. No supplemental budget appropriations were made during the year. For the year ended December 31, 2019, expenditures exceeded appropriations at the legal level of control within the general fund for general government by $2,756, municipal  basis.  court by $25,225, public works by $161,255, and transfers out by $62,182.  41    City of Piney Point Village, Texas NOTESTO! FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  IV. DETAILED NOTES ON ALLI FUNDS  A. Deposits and Investments  As of December 31, 2019, the primary government had the following investments:  Weighted Average Maturity (Years) 0.07 0.07  Investment Type  Carrying Value 6,516,064 6,516,064  External investment pools Total carrying value Portfolio weighted average: maturity  Interest rate risk - In accordance with itsi investment policy, the City manages its exposure to declines in fair values by limiting the weighted average of maturity not to exceed five years; structuring the investment portfolio sO that securities mature to meet cash requirements for ongoing operations; monitoring credit ratings of portfolio position to assure compliance with rating requirements imposed by the Public Funds Investment Act; and invest operating funds primarily in short-term securities or similar government investment pools. Credit risk The City's investment policy limits investments to obligations of the United States, State of Texas, or their agencies and instrumentalities with an investment quality rating of not less than "A" or its equivalent, by a nationally recognized investment rating firm. Other obligations must be unconditionally guaranteed (either express or implied) by the full faith and credit of the United States Government or the issuing U.S. agency and investment pools with an investment quality not less than AAA or AAA-m, or equivalent, Custodial credit risk - deposits: In the case of deposits, this is the risk that in the event of a bank failure, the City's deposits may not be returned to it. State statutes require that all deposits in financial institutions be insured or fully collateralized by U.S. government obligations or its agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. As of December 31, 2019, the bank balance exceeded the market values of pledged Custodial credit risk - investments: For an investment, this is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that it will seek to safekeeping securities at financial institutions, avoiding physical possession. Further, all trades, where applicable, are executed by delivery versus payment to ensure that securities are deposited in the City's safekeeping account prior to  by at least one: nationally recognized rating service.  securities and FDIC coverage by $764,979.  the release of funds.  42    City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  TexPool  TexPool was established as a trust company with the Treasurer of the State of Texas as trustee, segregated from all other trustees, investments, and activities of the trust company. The State Comptroller of Public Accounts exercises oversight responsibility over TexPool. Oversight includes the ability to significantly influence operations, designation of management, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both participants in TexPool and other persons who do not have al business relationship with TexPool. The advisory board members review the investment policy and management fee structure. Finally, Standard & Poor's rate TexPool "AAAm". As a requirement to maintain the rating, weekly portfolio information must be submitted to Standard & Poor's, as well as the office of the Comptroller of Public TexPool operates in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940. TexPool uses amortized cost rather than market value to report net position to compute share prices. Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares. There were no limitations or restrictions on  Accounts for review.  withdrawals. Texas CLASS  Texas CLASS (Texas Cooperative Liquid Assets Securities System Trust) was established in 1996, and was created as an investment pool for its Participants pursuant to Section 2256.016 of the Public Funds Investment Act, Texas Government Code. According to State Code, entities may pool any of their funds, or funds under their control, in order to preserve principal, to maintain the liquidity of the funds, and to maximize yield. The Texas CLASS Trust Agreement: is an agreement ofi indefinite term regarding thei investment, reinvestment and withdrawal of local government funds. The parties to the Trust Agreement are Texas local government entities that choose to participate in the Trust (the Participants"), Public Trust Advisors LLC (PTA) as Program Administrator, and Wells Fargo Bank Texas, N.A. as Custodian.Texas CLASS invests only in securities allowed by the Texas Public Funds Investment Act. The pool is governed by a board of trustees, elected annually by its participants. Texas CLASS is rated 'AAAm' by Standard and Poor's Ratings Services. The City's fair value position is stated at the value of the position upon withdrawal. There were  no limitations or restrictions on withdrawals.  43    City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  B. Receivables  The following comprise receivable balances of the primary government at year end:  General 21,374 26,828 2,814  Debt Service  Total 21,374 26,828 2,814  Property taxes Sales tax Franchise & local taxes Other  3,368,825 $ 892,110 $ 4,260,935  3,419,841 $ 892,110 $ 4,311,951  C.Capital Assets follows:  A summary of changes in governmental activities capital assets for the year end was as  Beginning Balances $ 3,580,044 $ 3,580,044 35,804,595 78,924 35,883,519 6,231,851 78,924 6,310,775 29,572,744  Decreases/ Reclassifications  Ending Balances 329,786 329,786 39,288,827 78,924 39,367,751 7,168,225 78,924 7,247,149 32,120,602  Increases 354,048  Capital assets, not being depreciated: Construction in progress Total capital assets not being depreciated Capital assets, being depreciated: Infrastructure Equipment Total capital assets being depreciated Less accumulated depreciation Infrastructure Equipment Total accumulated depreciation Net capital assets being depreciated  354,048 $ (3,604,306) $  (3,604,306) 3,484,232 3,484,232  936,374 936,374 (936,374)  3,484,232  Total Capital Assets  33,152,788 $ (582,326) $  (120,074) $ 32,450,388  Depreciation was charged to governmental functions as follows:  Public works  $ 936,374  Total Governmental Activities Depreciation Expense $ 936,374  44    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  D. Long-term Debt  The following is a summary of changes in the City's total governmental long-term liabilities for the year ended. In general, the City uses the debt service fund to liquidate  governmental long-term liabilities.  Amounts Due within One Year  Beginning Balance  Ending Balance  Additions  Reductions  Governmental. Activities: Bonds, notes and other payables: General Obligation Bonds Premium  $ 8,045,000 $ 437,505 8,482,505 $  $ (1,285,000) $ 6,760,000 $ 1,320,000 (1,352,187) $ 7,130,318 $ 1,320,000  (67,187)  370,318  Total Governmental. Activities Long-term liabilities due in more than one year  $ 5,810,318  Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period and accordingly, are not reported as fund liabilities in the governmental funds. Interest on long-term debt is not accrued in governmental funds, but  rather is recognized as an expenditure when due.  Long-term debt at year end was comprised of the following debt issues:  General Obligation Bonds:  $5,450,000 General Obligation Refunding Bond, Series 2011, duei ini installments through 2021, interest at 2-3% $3,910,000 General Obligation Bond, Series 2015, duei ini installments through 2025, interest at 2-2.5% $3,735,000 General Obligation Bond, Series 2017, duei in installments through 2027, interest 2-4%  $  1,210,000 2,440,000 3,110,000 6,760,000 370,318 370,318 7,130,318  Total General Obligation bonds $  Premiums  $  Total Deferred Amounts $  Total Debt $  45    City of Piney Point Village, Texas NOTES1 TO. FINANCIAL STATEMENTS, Continued For the Year Ended December. 31, 2019  The annual requirements to amortize debt issues outstanding at year ending were as  follows:  Year ending December: 31, 2020 2021 2022 2023 2024 2025 2026 2027 Total  General Obligation Bonds Principal $ 1,320,000 $ 1,365,000 765,000 790,000 820,000 840,000 425,000 435,000 6,760,000 $  Interest 179,375 139,525 107,950 84,950 61,050 37,325 19,425 6,525 636,125  a  General obligation bonds are direct obligations of the City for which its full faith and credit are pledged. Repayment of general obligation bonds are from taxes levied on all taxable property located within the City. The City is not obligated in any manner for special  assessment debt. E.Otherl Long-term Liabilities  The following summarizes the changes in the compensated absences balances of the primary government during the year. In general, the City uses the general fund to liquidate  compensated absences.  Amounts Due within One Year  Beginning Balance  Ending Balance  Additions Reductions  Governmental. Activities: Compensated absences  $ 20,970 $ 18,276 $ (20,958) $ 18,288 $ 16,459  Total Governmental Activities $ 20,970 $ 18,276 $ (20,958) $ 18,288 $ 16,459  Other long-term liabilities duei in moret than one year F.I Deferred Charges on Refunding  1,829  Deferred charges resulting from thei issuance of the series 2011 general obligation refunding bonds have been recorded as deferred outflows of resources and are being amortized to interest expense over the shorter of either the remaining term of the refunded debt or the refunding bonds. Current year balances for governmental activities totaled $7,798. Current  yeara amortization expense for governmental activities totaled $3,901.  46    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  G.C Customer Deposits  The City had customer deposits of $155,485 in the general fund as of yearend. The City requires a $25,000 refundable gas meter deposit for all new home building permits. This amount will be refunded upon completion of the project and by meeting certain criteria set  by the City. H. Interfund Transactions  The composition of internal balances as of the year ended December 31, 2019 is as follows:  Due from: Debt Service  Due to:  Total  General Fund $ 447,972 $ 447,972 Total $ 447,972 $ 447,972  The composition of transfers for the yeare ended December 31, 2019: is as follows:  Transferout: General  Transferin:  Total  Debt Service $ 62,182 $ 62,182 Total $ 62,182 $ 62,182  Transfers were used to reclassify capital assets and to transfer funds from the debt service  fund to the general fund for property tax allocation.  47    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  I.F Fund Equity  The City records fund balance restrictions on the fund level to indicate that a portion of the fund balance is legally restricted for a specific future use or to indicate that aj portion of the  fund balance is not available fore expenditures.  The following is al list of fund balances restricted/committed by the City:  Restricted Fund Balance $ 88,325 173,083 68,672 Total 330,080  Municipal court Debt service Capital improvements  "Restricted by enabling legislation.  J. Leases  The City's operating lease obligation is for the rental of office space tol house City Hall. Basic rent shall be payable monthly in advance commencing on the commencement date of August 1, 2007 and continuing throughout the term and shall be accompanied by all applicable state and local sales or use taxes. The first monthly installment of basic rent shall be payable contemporaneously with the execution of the lease; thereafter, basic rent shall be payable on the first day of each month beginning on the first day of the second full calendar month of the term. The monthly basic rent for any partial month at the beginning of the term shall equal the product of 1/365 of the annual basic rent in effect during the partial month and the number of days in the partial month from and after the commencement date. The contract expired August 1, 2017. The contract has been renewed to November 30, 2024. The City paid $115,253 in rental expense during the year. The City's lease obligations are as  follows:  Period ending: December 31, 2020 December 31, 2021 December 31, 2022 December 31, 2023 December 31,2024  Operating Leases $ 117,759 120,264 122,769 125,275 117,132 603,199  Total Minimum Lease Payments $  48    City of Piney Point Village, Texas NOTEST TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  V. OTHER INFORMATION A. Risk Management  The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the City participates along with over 2,800 other entities in the Texas Municipal League Intergovernmental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The City has no additional risk or responsibility to thel Pool outside of the payment of insurance premiums. The City has not significantly reduced insurance coverage or had settlements which exceeded coverage amounts for the past three years.  B. Contingent Liabilities  Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts of expenditures which may be disallowed by the grantor cannot be determined at this time Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects ofi inflation, recent claim settlement trends, including frequency and amount of payouts, and other  although the City expects such amounts, if any, tol bei immaterial.  economic and social factors.  C.A Arbitrage  The Tax Reform Act of 1986 instituted certain arbitrage consisting of complex regulations with respect to issuance of tax-exempt bonds after August 31, 1986. Arbitrage regulations deal with the investment of tax-exempt bond proceeds at an interest yield greater than the interest yield paid to bondholders. Generally, all interest paid to bondholders can be retroactively rendered taxable if applicable rebates are not reported and paid to the Internal Revenue Service at least every five years for applicable bond issues. Accordingly, there is the risk that if such calculations are not performed correctly, a substantial liability to the City could result. The City does anticipate that it will have an arbitrage liability and performs annual calculations to estimate this potential liability. The City will also engage an arbitrage consultant to perform the calculations in accordance with Internal Revenue  Service's rules and regulations if indicated.  49    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December. 31, 2019  D. Pension Plans  Texas Municipal Retirement System 1. Plan Description  The City of Piney Point Village, Texas participates as one of 887 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the State of Texas and administered ina accordance with the' TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six- member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS's defined benefit pension plan is a tax-qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be  obtained at www.tmrs.com.  All eligible employees of the city are required to participate in TMRS.  2. Benefits Provided  TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the city, within the options available in the state statutes governing TMRS. At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the city-financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of  the member's deposits and interest.  50    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December. 31, 2019  The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. Plan provisions for the City were as follows:  Plan Year2018 5% 2to1 5  Plan Year2 2017 5% 2to1 5  Employee deposit rate Matching ratio (city to employee) Years required for vesting Service retirement eligibility (expressed as age/ years of service) Updated service credit Annuity increase (to retirees)  60/5,0/25 0% Repeating Transfers 0%ofCPI  60/5,0/25 0% Repeating Transfers 0%ofCPI  Employees covered by benefit terms covered by the benefit terms:  At the December 31, 2018 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  5 8 5 18  Active employees Total  3. Contributions  The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the City matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the City. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any Employees for the City of Piney Point Village, Texas were required to contribute 5% of their annual gross earnings during the fiscal year. The contribution rates for the City of Piney Point Village, Texas was 7.14% in calendar year 2018. The City's contributions to TMRS for the year ended December3 31,2019, were $32,778, and were equal to the required contributions.  unfunded accrued liability.  51    City of Piney Point Village, Texas NOTES7 TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  4. Net Pension Liability(Asset)  The City's Net Pension Liability (Asset) was measured as of December 31, 2018, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability (Asset) was determined by an  actuarial valuation as of that date. Actuarial assumptions  The Total Pension Liability in the December 31, 2018 actuarial valuation was determined using  the following actuarial assumptions: Inflation Overall payroll growth  2.5% per year 3.0% per year inflation  Investment Rate of Return 6.75% net of pension plan investment expense, including  Salary increases 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% 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 males rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements subject to the 3% 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 (APRs) are based on the Mortality Experience Investigation Study covering 2009 through 2011 dated December 31, 2013. In conjunction with these changes first used in the December 31, 2013 valuation, the System adopted the Entry Age Normal 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 The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by  floor.  short-term and long-term funding needs of TMRS.  52    City of Piney Point Village, Texas NOTES: TO FINANCIAL STATEMENTS, Continued For the Year Ended December: 31, 2019  weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of real rates of return for each major asset class in fiscal year 2018  are summarized in the following table:  Long-Term Expected Real Rate of Return (Arithmetic) 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 Private Equity Total  Target Allocation 17.5% 17.5% 10.0% 20.0% 10.0% 10.0% 10.0% 5.0% 100.0%  Discount Rate  The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to  determine the' Total Pension Liability.  Sensitivity of the Net Pension Liability (Asset) to Changes in the Discount Rate  The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City's net pension liability (asset) would bei ifit were calculated using a discount rate that is l-percentage-point lower (5.75%) or l-percentage-point higher (7.75%)  than the current rate:  1% Decrease 5.75% 119,640 $  Current Single Rate Assumption 6.75%  1%1 Increase 7.75% (25,196)  $  40,813 $  53    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December. 31, 2019  Changes in the Net Pension (Asset) Liability  Total Pension Plan Fiduciary  Net Pension (a)-(b) (4,948) 58,644 38,860 (6,997) (36,410) (25,497) 16,820 325 16 45,761 40,813  Liability (a) $ 555,776 $ 58,644 38,860 (6,997)  Net Position (b) (Asset) Liability  Balancea at12/31/17 Changes for the year: Service cost Interest Difference between expected and actual experience Changes of assumptions Contributions - employer Contributions = employee Net investment income Benefit payments, including refunds of emp. contributions Administrative expense Other changes Net changes Balance at12/31/18  560,724 $  36,410 25,497 (16,820) (18,787) (325) (16) 25,959 586,683 $  (18,787) 71,720 627,496 $  $  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 thei internet at www.tmrs.com.  54    City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended December 31, 2019, the City recognized pension expense of $33,724. At December 31, 2019, the City reported deferred outflows of resources related to pensions from  Related to Pensions  the following sources:  Deferred Outflows of Resources $ 29,667 $ 32,475 62,142 $  Deferred (Inflows)of Resources  Differencel between projected and actual earnings Differences between expected and actual economic experience Contributions subsequent toi the measurement date  (7,655) (7,655)  Total $  The City reported $32,475 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending December 31, 2020. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as  follows:  Yearended December31: 2019 2020 2021 2022 2023 Thereafter Total  $  4,396 2,251 4,430 10,935 22,012  55    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  6. Other Postemployment Benefits  The City also participates in the cost sharing multiple-employer defined benefit group-term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). The City elected, by ordinance, to provide group- term life insurance coverage to both current and retired employees. The City may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12- month period preceding the month of death); retired employees are insured for $7,500; this The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to pre-fund retiree term life  November 1 of any year to be effective the following. January1.  coverage is an "other postemployment benefit," or OPEB.  insurance during employees' entire careers. Employees covered by benefit terms covered by the benefit terms:  At the December 31, 2018 valuation and measurement date, the following employees were  Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled tol but not yet receiving benefits  4 1 7 12  Active employees Total  The City's contributions to the TMRS SDBF for the years ended 2019, 2018, and 2017 were $111, $116, and $121 respectively, which equaled the required contributions each year.  Annual Required Contribution (Rate) 0.10% 0.03% 0.03%  Actual Made (Rate) 0.10% 0.03% 0.03%  Contribution Percentage of  Plan/ Calendar Year 2017 2018 2019  ARC Contributed 100.0% 100.0% 100.0%  56    City of Piney Point Village, Texas NOTES TO FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  Total OPEB Liability  The City's Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of December 31, 2018, and the Total OPEB Liability was determined by an actuarial valuation as of  that date.  Actuarial assumptions:  The Total OPEB Liability in the December 31, 2018 actuarial valuation was determined using the  following actuarial assumptions: Inflation Overall payroll growth Discount rate Administrative expenses  2.5% per year 3.71%  3.5% to 10.5%, including inflation per year  Retirees' share of benefit-related costs $0  All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68  Salary increases were based on a service-related table. 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% 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 males rates multiplied by 109% and female rates multiplied by 103% with a 3-year set-forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements subject to the 3%  floor. Discount Rate:  The discount rate used to measure the Total OPEB Liability was 3.71%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO AA Index" rate as of December 31, 2018.  57    City of Piney Point Village, Texas NOTES: TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  Sensitivity of the Total OPEB Liability to Changes in thel Discount Rate  The following presents the total OPEB liability of the City, calculated using the discount rate of 3.71%, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is -Percentage-point lower Q75)erlpmemag-pant higher (4.71%) than  the current rate:  1% Decrease 2.71%  Current Single Rate Assumption 3.71%  1% Increase 4.71% 22,064  $  31,139 $  26,059 $  Changes in the' Total OPEB Liability:  Total OPEB Liability 24,942 2,142 858 147 (1,877) (153) 1,117 26,059  Balance at12/31/17 Changes for theyear: Service Cost Interest Change in benefit terms Differencel between expected and actual experience Changes of assumptions Benefit payments Net changes Balance at12/31/18  9  $  58    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December31,2019  OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of For the year ended December 31, 2019, the City recognized OPEB expense of $3,057.  Resources Related to OPEB  At September 30, 2019, the City reported deferred outflows of resources and deferred inflows of  resources related to the OPEB liability from the following sources:  Deferred Outflows ofResources  Deferred (Inflows) ofResources  Difference between expected and actual experience Change in assumption Contributions subsequent to measurement date Total  $  110 $ 141 251 $'  (431) (431)  The City reported $141 as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the Other amounts reported as deferred outflows of resources related to pensions willl be recognized  OPEB liability for the year ending December 31, 2020.  inj pension expense as follows:  Yearended December31:  2019 2020 2021 2022 2023 Thereafter  $  57 48 (426)  (321)  59    City of Piney Point Village, Texas NOTES TO. FINANCIAL STATEMENTS, Continued For the Year Ended December 31, 2019  E. Related Organizations and Joint Ventures  The City has entered into an interlocal agreement with the cities of Hunters Creek Village, Hedwig Village, Hilshire Village, Bunker Hill Village, and Spring Valley Village to create the Village Fire Department (VFD). The agreement automatically renews for a period of five years unless terminated by at least one of the contracting cities. Under the terms of the agreement, the City is liable for 21 percent of VFD's budget. For the year ended December Consolidated financial information of the VFD extracted from the audited financial statements for the year ended December 31, 2018, on which VFD's auditors expressed an  31, 2019, the City paid $2,037,264 toi the VFD.  unmodified opinion, are as follows:  Net Position e 2,507,633 1,082,013 589,289 1,183,787 Change in Netl Position 6,336,038 6,069,323 266,715 1,549,855  Total assets Total! liabilities  Total deferred outflows of resources Total Deferred inflows pension  Total NetPosition $ 1,816,570  Total revenues Total expenses  Change in Net] Position  Beginning net position  Ending Net] Position $ 1,816,570  60    City of Piney Point Village, Texas NOTES1 TO. FINANCIAL STATEMENTS, Continued For the Year Ended December. 31, 2019  The City has also entered into an interlocal agreement with the cities of Bunker Hill Village and Hunters Creek Village to create the Memorial Village Police Department (MVPD). Under the terms of the agreement, the City is liable for 33 1/3 percent of MVPD's budget. Separate financial statements may be obtained directly from MVPD. For the year ended Consolidated financial information of the MVPD extracted from the MVPD's audited financial statements for the year ended December 31, 2018, on which the MVPD's auditors  December 31, 2019 the City paid $1,683,221 to the MVPD.  expressed an unmodified opinion, are as follows:  Net Position $ 1,698,363 808,250 3,048,566 316,105 Change in Net Position 4,928,867 5,352,792 (423,925) (434,133)  Total assets Total liabilities  Total deferred outflows of resources Total deferred inflows pensions  Totall Net Position $ (858,058)  Total revenues Total e expendtures/expenses Beginning net position  Change in Net Position  Ending Net] Position $ (858,058)  F. Restatement  The City restated its beginning net position within governmental activities to properly reflect the impact of deferred inflows of franchise tax revenue. This adjustment was recorded at the government-wide level for governmental activities. The restatement of  beginning net position is as follows:  Governmental Activities 78,142  Prior year ending net position as reported $ 31,059,752 Correction of deferred franchise tax revenue  Restated beginning net position $ 31,137,894  G. Subsequent Events  There are no material subsequent events through May 11, 2020, the date the financial  statements were issued.  61    (This page intentionally left blank.)  62    REQUIRED SUPPLEMENTARYINFORMATION  63    (This page intentionally left blank.)  64    City of Piney Point Village, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE - BUDGETANDACTUAL GENERAL. FUND For the Year Ended December 31, 2019  Variance with Final Budget Positive (Negative) 293,991 28,761 71,084 42,662 77,358 26,745 33,638 31,130 605,369 (2,756) 60,105 (25,225) (161,255) 974,146 845,015 1,450,384 (62,182)' (62,182)  Original and Final Budget  Actual  Revenues Property tax Sales tax Franchise and local taxes License and permits Intergovernmental. Fines and forfeitures Investment income Other revenue Expenditures Current: General government Public safety Municipal court Public works Capital outlay  $ 5,035,455 $ 5,329,446 $  200,000 398,000 366,400 136,000 143,500 150,000 132,500 6,561,855 1,282,151 4,443,885 37,200 463,000 1,497,014 7,723,250 (1,161,395)  228,761 469,084 409,062 213,358 170,245 183,638 163,630 7,167,224 1,284,907 4,383,780 62,425 624,255 522,868 6,878,235 288,989 (62,182) (62,182) 5,993,326 6,220,133  Total Revenues  Total Expenditures  Revenues Over (Under) Expenditures  Other Financing Sources (Uses) Transfers (out)  Total Other Financing (Uses)  Net Change in Fund Balance $ (1,161,395)  226,807 $ 1,388,202  Beginning fund balance  Ending Fund Balance  Notes tol Required Supplementary Information  1. Annual budgets are adopted on al basis consistent with generally accepted accounting principles (GAAP).  Expenditures exceeded appropriations at legal level of control.  65    City of Piney Point Village, Texas  SCHEDULE OF CHANGES. INI NET PANSTOIABLITYAISET, ANDI RELATED RATIOS  Years Ended: 12/31/2019 $ 58,644 38,860 (6,997) (18,787) 71,720 555,776 627,496 $ 36,410 25,497 (16,820) (18,787) (325) (16) 25,959 560,724 586,683 $ 40,813  12/31/2018  12/31/2017  12/31/2016  Total pension liability Service cost Interest Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of participant contributions Net change in total pension liability Total pension liability - beginning Total pension liability ending (a) Plan fiduciary net position Contributions- employer Contributions- members Neti investment income Benefit payments, including refunds of participant contributions Administrative expenses Other  53,851 $ 44,402 $ 44,331  34,623 (8,987) (19,429) 60,058 495,718 555,776 23,977 63,354 (19,429) (328) (17) 103,861 456,863  32,502 (21,689) (37,623) 17,592 478,126 495,718 19,238 28,490 (37,623) (322) (17) 35,504 421,359  29,095 8,742 13,192 (21,424) 73,936 404,190 478,126 20,041 588 (21,424) (358) (18) 22,919 398,440  36,304 $ 25,738 $ 24,090  Net change in plan fiduciary net position Plan fiduciary net] position - beginning Plan fiduciary net position ending (b) Fund's net pension liability (asset)-  560,724 $ 456,863 $ 421,359 (4,948) $ 38,855 $ 56,767  ending (a)-( (b)  Plan fiduciary net position as aj percentage of the total pension liability Covered payroll Fund's net position as aj percentage of covered payroll Notes to schedule:  93.50% $ 509,946 8.00%  100.89% -1.03%  92.16% 10.10%  88.13% 14.16%  479,531 $ 384,769 $ 400,824  1)1 This schedule is presented to lllustrate the requirement tos show information for ten years. However, until a  full ten-year trend is compiled, only available information is shown.  66    12/31/2015 1 $ 38,858 25,044 20,456 (37,007) 47,351 356,839 404,190 $ 17,566 19,183 21,588 (37,007) (225) (19) 21,086 377,354 398,440 $ 5,750 98.58% 383,660 1.50%  67    City of Piney Point Village, Texas  SCHEDULE OF EMPLOYER CONTRIBUITIONS? TO. PENSIONI PLAN  Years Ended:  12/31/2019 12/31/2018 12/31/2017  12/31/2016  Actuarially determined employer contributions $ 32,778 $ 36,328 $ 36,300 $ 25,738  Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Annual covered payroll Employer contributions as aj percentage of covered payroll  $ 32,778 $ 36,328 $ 36,300 $ 25,738 $ 471,149 $ 509,947 $ 479,531 $ 384,770  $  $  $  6.96%  7.12%  7.57%  6.69%  1)This schedule is presented toi illustrate the requirement tos show information for ten years. However, until a  full ten-year trendi is compiled, only available information is shown.  NOTESTOSCHEDUIE: OF EMPLOYER CONTRIBUTIONSTOPENSION PLAN  Valuation Date: Notes  Actuarially determined contribution rates are calculated as of December 31 and become effective in January 13 months later.  Methods and Assumptions Used tol Determine Contribution Rates:  Actuarial Cost Method Amortization Method Remaining Amortization Period 25 years Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age  Entry Agel Normal Level Percentage of Payroll, Closed 10 Year smoothed market; 15% soft corridor 3.50% to 10.50% includingi inflation  2.5% 6.75%  Experience-based table of rates that are specific to the City's plan of benefits. Last updated for the 2015 valuation pursuant to an experience study RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates multiplied by 103% and projected onaf fully generational basis with scale BB There were no benefit changes during the year.  of thej period 2010-2 2014  Mortality  Other) Information: Notes  68    12/31/2015 1 $ 24,090 24,090 $ 400,823 6.01%  69    (This page intentionally left blank.)  70    City of Piney Point Village, Texas PENSIONS (OPEB) LIABILITYAND, RELATED RATIOS TEXAS. MUNICIPAL RETIREMENT SYSTEM SUPPLEMENTAL DEATH BENEFITS PLAN  SCHEDULE OF CHANGES. INI POSTEMPLOYMENT BENEFITS OTHER THAN  Years Ended:  12/31/2018 $  12/31/2017 1,774 814 1,959 (480) 4,067 20,875 24,942 5.20%  Total OPEB liability Service cost Interest Changes inl benefit terms Changes of assumptions  2,142 $ 858 147 (1,877) (153) 1,117 24,942 $ 26,059 $ 509,946 $ 479,531 5.11%  Differences between expected and actual experience  Benefit payments, including refunds of participant contributions  Net change in total OPEB liability Total OPEB liability - beginning Total OPEB liability 6 ending Covered payroll Notes to schedule:  $ 9  City's total OPEBI liability as aj percentage of covered payroll  1 This schedule is presented toi illustrate the requirement to show information for ten years. However, until 2 No assets are accumulated in a trust that meets the criteria inj paragraph 40 of GASB statement No. 75 topay  af full ten-year trend is compiled, only available information is shown.  related benefits.  71    (This page intentionally left blank.)  72    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: The Honorable Mayor and Members oft the City Council  FROM: Roger Nelson, City Administrator M  MEETING DATE: May 18, 2020  SUBJECT: Little Free Library  Agenda Item: 6  This agenda item calls for the City Council to consider a request from a resident, Jennifer McDonald, to allow her and her daughter toi install a small, free library in Carol Tree Park. Itis There are four Little Free Libraries in the Villages at this time. There are three in Hedwig and  Ms. McDonald's intent is to install and stock the "Little Free Library".  one in Bunker Hill.    5/14/2020  Homepage Little Freel Library  LITTLE FREEI LIBRARKORC" TAKEAIOOK-SAREAOOK  Save  Guvurating 100,000 Little Free Library Book-Sharing Boxes Worldwide!  Little Free Library  Welcome toi the world's largest book-sharing movement! Join us in:  Building Community Sparking Creativity Inspiring Readers  htps/Atiefreeibranyorg  1/7    5/14/2020  Homepage Little Freel Library Start Here  Donate  Help spread the joyand power of  sharing books.  Shop  Choose from a variety of nandcrarted Library mocels and accessorles.  Map  Visit our world map to find registered Libraries near you.  Get Books  Deeply discounted books and giveaways for stewards and fans!  News and Updates from Little Free  Library  htps/itiefreaibranyorg  2/7    5/14/2020  Homepage Little Free Library  Design Your Charter Sign For Free!  - Littiefrelbrar.org DoBask-Saans  DFks Cbr EFU  BA  Want to customize your little library AND your official charter sign? Right now you can design your own Custom Charter Sign and get it included with select unfinished libraries for FREE ($50 value). A Custom Charter Sign is the perfect option for honoring al loved one, sharing a favorite quote, or displaying your family's name.  LFL Receives World Literacy Award  htps/litlefreeibraryorg  3/7    5/14/2020  Homepage- Little Freel Library  We are honored to receive the 2020 World Literacy Award for Little Free Library's significant contribution to global literacy. Our executive director, Greig Metzger, says, "Without our wonderful volunteer stewards supporting our network here at home and  across the globe, none of this would be possible."Learn more.  COVD-19 and Our Sharing-Box  Map  htps/litefreaibranyong  4/7    5/14/2020  Homepage Little Freel Library  Greenland  Canado  Stats  Nofth  PuertoR Rco Venezuelo Guyana Surinime  GorgleMyMaps Colombla  During the COVID-19 pandemic, please remember that the health of those in your community is what's most important. Please follow these best practices at your Little Free Library. If you are one of the hundreds of stewards who have converted their libraries into sharing boxes full of food and household supplies, please add your  sharing box's location to our new map!  Stay Connected!  htps/ltiefreaibranyong  5/7    5/14/2020  Homepage- Little Free Library  e  Sign up for special offers and the latest news from Little Free  Library! >  Partners, Friends and Recognition We appreciate those who help bring our mission to life and we're grateful for the  recognition that inspires us. View all.  SEAL OR  SN  WORDVIEACYCOUNGN 2020 AWARDWINNER UITILE FREE LIBPARY  2020  htps/itlefreeibraryorg  6/7    5/14/2020  Homepage Little Freel Library  ALA American Library Association  LIBRARY OF CONGRESS  RIF  Reading Is Fundamental  f y @)  Copyright 02 2009 2020L Little Free Libraryl |Viewl Little Free Library's Privacy Policyl Developed by! Moonlight Designs Studio  htps/ittefreeibraryorg  717    White Aluminum Charter Sign Little Freel Library  5/12/20, 12:04PM  UttieFreelibrary,  Atps/Atielreelprary-moplycomcolaetnychamer-sgnaprodlucts/Mhi-atuminum-chantersgnarant-17534028993  Page 3of7    White Aluminum Charter Sign Little Free Library  5/12/20, 12:04PM  Litlefreebrary.org: Take a Book . Share a Book  Charter #99907  A Nonprofit Organization  itleFreelbrany.org. Take a Book . Share a Book  Charter # 99907  AN Nonprofit Organization  tpsitiereelpiary-mpnoplycancolellonychaner-sgnsproductswhie-atuminm-hamtersgnhananvariant-1753402893  Page 2of7    White Aluminum Charter Sign Little Free Library  5/12/20, 12:04P PM  Your Purchase Makes Stories Like This Possible! "We knew from the start that a Little Free Library would help us with our 'Rise Up Plan' ina neighborhood with high levels of arrests, runaways, theft, and violence We feel the Library has been a beacon of lightin our neighborhood! Itgives us areason to talk to people walking by. We are eliminating fear and instilling trust!"  White Aluminum Charter Sign  $ 39.95 Quantity 1  ADD TO CART  OADDTOWSHUST22  ntps/telreelpiary-mmoplycomcolelionychamer-sgnsprcuctswhie-aluminmchantersgnhananvariant-1753402893  Page 4 of7    White Aluminum Charter Sign Little Free Library  5/12/20, 12:04PM  Welcome to the Little Free Library family! This White Aluminum Charter Sign is your key to becoming an official Little Free Library Steward. It is also lightweight, simple to install, and easy to maintain over  the years.  Steward Benefits:  Unique charter number  Option to add your Library to the world map, which will help people find and visit your Library Access to a private Facebook group for registered stewards, where you can swap stories and  connect with other stewards  Steward's Guide of proven tips to make your Library a vital part of your community Subscription to our regular e-newsletter with inspiring stories, ideas, and special deals Access to brand new, deeply discounted books through First Book for stewards in low-income  areas; plus special book offers from publishers via our e-newsletter  "How Does this Library Work?" flier for your Library  Details:  8"wide X 1.5" tall  Made from high-quality aluminum Features unique charter number  Custom text options available with Custom Charter Signs  View our Returns Policy  Ify you are considering ordering ten or more signs, please contact us at customerserviceg,  Iitlefreelibrary.org.  You do not need to purchase a charter sign if you are buying a Little Free Library book exchange from our online catalog. Charter signs are automatically included with Little Free Libraries.  tpsyAterelbarmyahopyamcshclongaNersywpmasuadhanrsgnhaamt-7534028983  Page 5of7    White Aluminum Charter Sign Little Freel Library Share this Product Share  5/12/20,1 12:04PM  Tweet   Pinit 8 +1  You Might Also Like  Easy Care!  Easy Care!  urletreeubrary.ore. Takea aBook Sharea Book  LitieFreelibrany,org YOURTEXTI HERE  Silver Aluminum Composite Screw In Custom Aluminum  Composite Two Story Red Little Free  Charter Sign $39.95  Library Post and Topper Black $169.95  Charter Sign $79.95  Library $369.95  Quick Links Search Store Home Page Website Home Page Follow Us  htps./ltiefreelbrary-mmoplycomceolaetomychaner-sgnprouctwhie-aiuminm-chantersgnarant-17534028993  Page 6 of7    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: The Honorable Mayor and Members of the City Council  FROM: Roger Nelson, City AdministratorH  MEETING DATE: May 18, 2020  SUBJECT: Municipal Court Modifications  Agenda Item: 7  This agenda item calls for the City Council to consider changes to the way that Municipal Court operates when it re-opens. Ifyoul have been in City Hall during a pre-corona-virous Court Docket you have seen approximately 50 or more people sitting or standing as they wait for the Judge to review their case. Maria Garcia-Ruiz and Henry Kollenberg have met several times regarding our options and we will be discussing these options that we believe will improve Court  operations for us during the meeting Monday night.    Mayor and Council--  you will see on the agenda an item regarding Court.  It has been my thought for some time thati it would be helpful if we could figure a way to get more people to pay their fine online or otherwise take care oft their traffic citation without physically coming toc court. Reducing the physical presence at Court dockets has a number of benefits. Iwill elaborate With the pandemic situation, this has biome even more of an issue. After talking to the Mayor, Ihave been working with Maria and Roger to facilitate that goal and otherwise deal with some Court issues. This agenda item is an opportunity to brief everyone on the general topic and get input. The first thing we have done is to look at the initial interaction. Currently, the officer hands the cited person a brochure. A copy of that is enclosed iny your packet. Ibelieve this is something we encouraged the police to do, rather than something that is actually required by law. it goes along with the  more on that topic at the meeting.  actual citation, created by the handheld Ticketwriter.  Ithink we could replace that brochure with a shorter item. Maria has produced the current draft of the newi item, which is in your packet. The idea is that this would be on heavy paper, about the thickness of al business card or other handout. Something like 4"x8" or so. The primary purpose would be to let people know how they can take care of this problem without coming to Court and encourage them to iti is short. it gives some info about payment online and directs people to the website, where we can provide more info. English on one side, Spanish on the other. The current draft is subject to some tweaking. For example, we plan to add a ScanQR code for PPV. But it will give you the general idea of In the meeting, we will also cover some information about how the Cityi is currently dealing with Court  do sO.  what we are working on.  and additional ways to advance this online effort.  Henry    Defensive Driving Course (continued) Defensive driving is a driving safety course offered to to the citation. Ife eligible, you must present a valid Texas driver's license, present valid insurance with your name on it, and must pay both the cost oft the ticket and the cost of the has occurred in a construction zone with workers present, if alleged speed violation is 25 mph or more over the posted speed limit, if alleged violation is passing a school bus while loading or unloading students, or ift the driver holdsa commercial driver's license. PLEASE NOTE: You lose your. mandatory right to request the driving safety course, ife eligible, by not making the request on or before the original assigned court date shown on the citation. new (reset) court date. Case Setting Reset Request The Judge will allow only ONE RESET. RESET requests date. Allow 71 to 10 days to get a response with your new court date. Ify you provide an email, the reset letter will be sent to you by email. Ify you do not provide an email, the reset! letter will be mailed to yout to the mailing address that Minors and Adults, ifyoul have any questions regarding the resets, please contact the court via phone. Phone numbers  Introduction:  This is an informational brochure about traffic violations  defendants with moving traffic violations. To be eligible to take issued in the Memorial Villages Junisdiction, This brochure is the course, you must not have taken it within 12 months prior not intended to provide any legal advice. Ifyou want legal class yourself. You are not eligible if alleged moving violation court. YOU WILL NOT RECEIVE ANOTHER NOTICE  Traffic Citations Issued by:  advice, consult with a lawyer.  Your ticket will state the date and time when you are to bei in  ABOUT YOUR COURT DATE. Where do Istart? Determine in which city the ticket was administered. Your ticket will indicate which city. City of Bunker Hill Village City HallMunicipal Court 11977 Memorial Drive Houston, TX77024 (713)467-9762 Website: bunkerhilb. gov City of Piney Point Village City HallMunicipal Court Houston, TX77063 (713) 782-0275 Office Hours: M-TH: 7:30-4:00, F:7:30-noon Website: ctyofpineypointcom City of Hunters Creek' Village City HallMunicipal Court 1Hunters Creek Place Houston, TX77024 (713) 564-2150 Office Hours: M-F:8:30-4:30 Website: chyomunterscrek.com  05  However, you can still request it from the Prosecutor on your Office Hours: M-F: 7:30am- 4:00  Your Rights Your Options Your Responsibilitie  must be made at least 24 hours prior to your scheduled court 7676 Woodway Dr. #300  Hunters Cre  you provided.  are listed in this brochure.  @OA  BUCKLE  Village  Scanme  2018/2019  Please View Website(s) for Courtroom Dress Code, Demeanor and Rules.    Are there Options? Canl ljust pay the Citation?  A plea of NOT GUILTY. You must appear in Court on your court date and plead Not Guilty in front of the Prosecutor. JUVENILES: All juveniles are required to appear in open court for all proceedings in their case(s). The parentlguardian of any juvenile charged in municipal court is required to be present in court with his or her What happens ifl cannot pay my ticket? Go to the city clerk's office, usually locatedi in the city's town hall, and set up a payment plan OR ask for an extension. What happens ifl do not pay my ticket? Your must attend the court date displayed on the citation or Awarrant will be issued for your arrest. Police Officers do not set the fine/dollar amount on the citation. The amount is determined by the judge or by state More information on specific fines can be located on each  Yes Payment options: take defensive driving.  Ifyour require legal advice or have questions about your best course of action, how you should plea, your rights, or the consequences ofa conviction of the violation, you: should contact al licensed attorney. Neither the clerk, bailiff, judge nor prosecutor can give you legal advice. CHILDREN ARE NOT ALLOWED IN COURT Due to limited space in the courtroom, children and persons not directly involved in the case: should remain outside. Dismissals Some violations may be dismissed in the having to appear in court as scheduled. The clerk's office without cases are listed on website dismissals. in which Find the' you received websites the violation to view the violation is not listed, Village's it cannot be dismissed listed ini above. the clerk's Ify your office. What is a deferred disposition? Ify you decide to plead guilty or no contest to your citation, may opt to use this option to remove the citation from you driving record. You will be placed on a  You have three options: pay the penalty, appear in court, or Ifyou choose to pay the penalty, you must pay the fine before your assigned court date. The fine amount plus costs can bet found at the Website for the' Village in which the Citation was issued. You can either mail a check/money order to the city you received thet ticketi in, go online and pay, or go in person to the city hall and pay there. By paying, you are pleading guilty, and you give up your right to contest the ticket. Payments are Ifyou have not paid your ticket by the appearance date on the ticket, you must appear in court and either (1) plead guilty and pay costs OR (2) plead not-guilty and set your case for af final hearing. Ifyou want to plead not guilty and keep the ticket off your driving record, your may complete a defensive driving course or opt for deferred disposition. This is a plea of no contest. (See the appropriate Court Website  child.  list of dismissed  NON-REFUNDABLE.  each city's website. Please visit the city's  law. City's website. Court Procedures  your  for details) What your plea means:  You have legal responsibiities, which by law, require yout to period during which you cannot receive 90-day any new probation citations. make an appearance on your case. Your appearance date is You must be at least 17 years ofa age to qualify, andi ifu under  noted on your citation. You must appear inj person in open  25 with a moving violation, you must also complete al Driving Safety Course. In order to qualify you must possess a valid driver's license, and must not have been deferred disposition  court to enter your plea.  Al Plea of GUILTY means that you admit that the acti is prohibited by law, that you committed the act charged, and that you have no legal defense for your act. You should the following: You are innocent until proven  Your first appearance is to determine your plea. If youe enter a for any violation during the past 12 months int the state of plea of guilty or no contest (nolo contendere), you. are waiving Texas. The request for this option must be made before your right to a trial. You may then speak with the judge about court date, and the fee must be paidi in full. consider when setting your fine. The judge is not required to Can Itake a defensive driving course?  understand guilty.  your  extenuating circumstances that youy want the judge to requires yout to retum to a pretrial conference with the prosecutor prior to setting your case for a jury trial or non-jury driving record. trial. Youl have to appear in open court to enter ar not guilty plea during your initial arraignment or reset the court date.  AI Plea of NO CONTEST means that you do not contest the reduce the fine amount. Ifyoup plead not guilty, the court  Ify you decide to plead guilty or no contest to your citation, you may opt to use this option to remove the citation from your  charge against you. You will almost certainly be found guilty, unless you are eligible and successtully complete a driving safety course and/or deferred disposition.    TRAFFIC CITATIONS  EXBS  DISCLAIMER  This is an informational brochure about traffic violations issued in the Memorial Villages Jurisdiction. This brochure is not intended to provide any legal advice. Ify you want legal advice, consult with a lawyer. Your Citation Has' The Date & Time For A Court Hearing DON'THAVE TIME TO GO TO COURT?? YOUCANTARE CAREOF THIS ONLINE....  DON'T WANT TOC GO TO COURT??  SAVE TIME. AND MONEY!!  Visit our webpage wwaipofpnsypoinicon or scan the barcode below for more information on your options, resets, court appearance, pleas You do not have to wait until your court date to know your options, below  (guilty, no contest, not guilty) Available Options  are some options ify you plea GUILTY ORNO CONTEST.  Compliance Dismissals - Pay a small admin fee instead of paying the citation in full with proof of compliance. $10-1 No Driver's License (have one but you forgot your wallet) $10-I Defective lights (Not working and now fixed) $10- Obscured/Unclean License Plate (Corrected/ Cleaned) $20 - Expired Driver's License (Renewed before court date) $20 - Failed to report a Change of Address or Name Change (corrected at least 3 days before court date) lfin doubt call the court clerk at least 3 business days before your The following are also available however Juveniles (17 yrs. Old or below) must appear in court with aj parent or guardian. Driving Safety Course (also known as Defensive Driving) Can only be taken once every 12 months by LAW. Ify you have a valid Texas Driver's License and Automobile Liability Choose online foronly $143.90 (Must pay! Before you take the class.) Ifyoul have a valid Texas Driver's License and Automobile Liability Choose Deferred Disposition online, Pay the fine in full and be on a Cannot get another Moving Violation Citation plus Keep your TXDL NO SHOW equals FAILURE TO APPEAR equals  scheduled court date.  Insurance. You qualif!!  You will then pay for the class and driving record Deferred Disposition (a probational period)  Insurance. You qualif!!  probational period for 90 days same as 3 months. and Insurance valid (no lapse/ will verify).  WARRANTS equals SUSPENDEDDL    MULTAS E INFRACCIONES DE TRANSITO  Aviso Legal  Este es un folleto informativo sobre infracciones de trânsito emitido en la jurisdiccion de Memorial Villages. Este folleto no està destinado a proporcionar asesoramiento legal. Si desea asesoramiento legal, consulte Su Multa tiene la fecha y hora para una audiencia en la corte. NO TIENE TIEMPO PARA IR. A CORTE?? PUEDE RESOLVER ENNUESTRA PAGINA WEB....  con un abogado. NO QUIERE IR A CORTE??  AHORRAS TIEMPO YDINERO!!  Visite nuestra pagina wwwsivolpneypoinicon 0 escanee el cuadro QR para obtener màs informacion sobre sus opciones, comparecencia ante el tribunal, declaraciones de culpabilidad (culpable, no me opongo, no culpable) o cambios No tiene que esperar hasta el dia de su cita en corte para conocer sus opciones,  de fecha.  si se declara CULPABLE o NO ME OPONGO. Multas que pueden ser Desechadas  Opciones Disponibles  Pagando una pequeha cuota administrativa en lugar de pagar la multa $10-Nol Licencia de Conducir (tiene una pero olvido su billetera) $10-Luces Defectuosas (No funcionaba y ahora esta reparado) $10 - Placa del auto oculta/ Sucia (Corregida/ Limpiada) $20 -I Licencia de Conducir Vencida (Renovada antes de corte) $20 - Falta de Corregir e Informar Cambio de Domicilio/ Nombre (corregido al menos 3 dias antes de la fecha de corte) Si tiene dudas, llame a la secretaria(o) de la corte al menos 3 dias habiles antes de laj fecha programada para corte. Lo siguiente también està disponible sin embargo losj jovenes 17 anos on menos deben comparecer ante el tribunal con un padre o tutor. Driving, Safety Course conocido como Defensive Driving (Seguridad alConducir) Por ley solo se puede tomar una vez cada 12 meses. Si tiene una licencia de conducir de Texas y Seguro de Responsabilidad Civil Automotriz Validos Califica!! Elija en linea por $143.90 (debe pagar antes de tomar la clase) Luego page por la clase y el registro de manejo Deferred Disposition (Disposicion Diferida, un periodo de prueba) Si tiene una licencia de conducir de Texas y Seguro de Responsabilidad Civil Automotriz Validos Califica!! Elija Deferred Disposition en linea, pague la multa y tendrà un periodo de prueba durante 90 dias. Prohibido otra multa/ infraccion en movimiento ymanteners su licencia y seguro vâlidos. (Verificados) NOSE PRESENTA igual a FALTA DE PRESENCIA iguala ORDEN DE. ARRESTO igual a. SUSPENSION. DE LICENCIA  en su totalidad, con comprobante de cumplimiento.    MEMORANDUM  CITY OF PINEY POINT VILLAGE  TO: Members oft the City Council FROM: Mark Kobelan, Mayor  MEETING DATE: May 18, 2020  SUBJECT: Mayor's Report  Agenda Item: 8  Piney Point Road Flags  Echo Lane and Taylorcrest Landscaping    MEMORANDUM  CITY OF PINEYI POINT VILLAGE  TO: The Honorable Mayor and Members oft the City Council  FROM: Roger Nelson, City Administrator  MEETING DATE: May 18, 2020  SUBJECT: City Administrator's Report  Agenda Item: 9  January 2020 Financials    5-14-2020 11:59 AM 10 -GENERAL FUND AÇCOUNT # 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 RESTITOTION 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 ASOF: APRIL 30TH, 2020  PAGE: 1  BALANCE 2,214,695.07 5,815,657.20 0.00 877,487.77 1,086,492.34 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 13,166,954.06  13,166,954.06  0.00 0.00 0.00 0.00 2,940.24) 431.69 0.00 28.50) 0.00 0.36 0.00 123,879.02 3,597.81 270.00) 7,023.05 0.00 159,705.80 78,142.42 326.85 0.00 0.00 0.00 161,485.00  (    5-14-2020 11:59 AM 10 -GENERAL FUND ACCOUNT # AÇCOUNT 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: APRIL 30TH, 2020  PAGE: 2  BALANCE 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 5,785,891.39 2,773,238.29 3,012,653.10  5,870,722.99  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/CUNDER) EXP.  7,296,231.07  13,166,954.06    5-14-2020 12:00 PM 10 -GENERAL FUND FINANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 1  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  REVENUE SUMMARY TAXES PERMITS & COURT INVESTMENT INCOME AGENCIES & ALARMS FRANCHISE REVENUE DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY PUBLIC SERVICE COMMUNITY POLICE MISCELLANEOUS SANITATION COLLECTION LIBRARY STREET LIGHTING FIRE TOTAL PUBLIC SERVICE 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 0.00 0.00 0.00 0.00 0.00 0.00  66,560.62 5,477,651.54 0.00 ( 5,477,651.54) 19,022.90 101,187.80 0.00 ( 101,187.80) 23,708.75 121,794.02 0.00 ( 121,794.02)  1,451.42 984.23 398.44 0.00  34,399.18 0.00 24,210.41 0.00 ( 24,210.41) 26,648.44 0.00 0.00 0.00  34,399.18) 26,648.44) 0.00  0.00 112,126.36 5,785,891.39 0.00 ( 5,785,891.39)  0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00  0.00 0.00 1,800.00 0.00 ( 1,800.00) 0.00 146,113.32 0.00 ( 146,113.32) 0.00 0.00 2,954.54 0.00 ( 2,954.54)  0.00 0.00  0.00 162,498.00 812,501.00 0.00 ( 812,501.00)  0.00 140,445.73 632,005.78 0.00 ( 632,005.78) 0.00 302,943.73 1,595,374.64 0.00 ( 1,595,374.64)  0.00 ( 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  300.00) 97,048.96 0.00 ( 97,048.96) 300.00) 97,048.96 0.00 ( 97,048.96)  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 451.42 9,913.21 0.00  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 7,529.46 0.00 48,743.21 0.00 ( 48,743.21) 5,687.70 0.00 ( 5,687.70)  0.00 390.53) 39.99) 0.00  0.00 7,529.46)  42,903.53 200,069.37 0.00 ( 200,069.37) 53,268.16 262,029.74 0.00 ( 262,029.74)    5-14-2020 12:00 PM 10 -GENERAL FUND FINANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 2  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  MUNICIPAL COURT CONTRACT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE COURT OPERATIONS TOTAL MUNICIPAL COURT PUBLIC WORKS MAINTENANCE CONTRACT SERVICES ADMIN EXPENSE OFFICE EXPENSE WAGES & BENEFITS INSURANCE PUBLIC WORKS OPERATIONS TOTAL PUBLIC WORKS MAINTENANCE GOF CAPITAL OUTLAYS OTHER EXPENSES TOTAL GOF ÇAPITAL OUTLAYS TOTAL EXPENDITURES  0.00 0.00 0.00 0.00 0.00 ( 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 29,038.49) 0.00 ( 29,038.49)  0.00 0.00 0.00 0.00 234.11) 252.25 18.14 0.00 0.00 0.00 0.00 0.00  0.00 0.00 393.25 0.00 ( 560.44 0.00 ( 0.00 0.00 2,775.82 0.00 ( 2,775.82) 7,217.84 0.00 ( 7,217.84) 10,947.35 0.00 ( 10,947.35) 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) 59,292.18 0.00 69,292.91 0.00 ( 69,292.91)  0.00 393.25) 560.44) 0.00  0.00 528.79) 0.00 59,292.18)  0.00 ( 145,597.45) 674,482.13 0.00 ( 674,482.13) 0.00 145,597.45) 674,482.13 0.00 674,482.13)  0.00  0.00  0.00 0.00  0.00 3,012,653.10)  REVENUES OVER/(UNDER) EXPENDITURES  0.00 ( 69,167.73) 3,012,653.10    5-14-2020 12:00 PM 10 -GENERAL FUND REVENUES TAXES 10-4101 Property Tax Revenue 10-4150 Sales Tax TOTAL TAXES PERMITS & INSPECTIONS 10-4203 Plat Reviews 10-4204 Code Enforcement Citations 10-4205 Contractor Registration 10-4206 Drainage Reviews 10-4207 Permits 10-4208 Board of Adjustment Fees TOTAL PERMITS & INSPECTIONS COURT 10-4300 Court Fines TOTAL COURT INVESTMENT INCOME 10-4400 Interest Income TOTAL INVESTMENT INCOME AGENCIES & ALARMS 10-4501 Agencies 10-4507 Sec-False Alarm 10-4508 SEC-Registration 10-4520 FEMA - State Reimbursement TOTAL AGENCIES & ALARMS FRANCHISE REVENUE 10-4602 Cable 10-4605 Power/Electric 10-4606 Franchise Fees-Gas 10-4607 Telephone 10-4608 Wireless Communication TOTAL FRANCHISE REVENUE DONATIONS & 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: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 3  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  51,315.93 5,377,988.39 0.00 ( 5,377,988.39) 66,560.62 5,477,651.54 0.00 ( 5,477,651.54)  15,244.69  99,663.15 0.00  99,663.15)  0.00 0.00 120.00 4,900.00 14,002.90 0.00 1,451.42 1,451.42 984.23 984.23 398.44 0.00 0.00 0.00 398.44 0.00 22,698.11 0.00 1,010.64 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 4,140.00 0.00 ( 4,140.00) 11,950.00 0.00 ( 11,950.00) 81,347.80 0.00 250.00 0.00 34,399.18 0.00 34,399.18 0.00 24,210.41 0.00 24,210.41 0.00 398.44 0.00 ( 0.00 0.00 26,250.00 0.00 ( 26,250.00) 0.00 0.00 26,648.44 0.00  0.00 81,347.80) 250.00) 34,399.18) 34,399.18) 24,210.41) 24,210.41) 398.44) 0.00 0.00 26,648.44)  19,022.90 101,187.80 0.00 101,187.80)  19,102.40 0.00 ( 19,102.40) 93,193.69 0.00 ( 93,193.69) 0.00 0.00 9,371.66 0.00 ( 9,371.66) 126.27 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) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  23,708.75 121,794.02 0.00 121,794.02)    5-14-2020 12:00 PM 10 -GENERAL FUND REVENUES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 4  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE 8OF  PERIOD  AÇTUAL  TOTAL REVENUES  0.00 112,126.36 5,785,891.39 0.00 ( 5,785,891.39)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 5  33.338 OF FISCAL YEAR BUDGET BUDGET BALANÇE  CURRENT YEAR TO DATE OF  DEPARTMENTAL EXPENDITURES PUBLIC SERVICE COMMUNITY 10-510-5001 Community Celebrations TOTAL COMMUNITY POLICE 10-510-5010 MEMORIAL VILLAGE POLICE DEPT 10-510-5011 MVPD - AUTO REPLACEMENT TOTAL POLICE MISCELLANEOUS 10-510-5020 Miscellaneous TOTAL MISCELLANEOUS SANITATION COLLECTION 10-510-5030 SANITATION COLLECTION 10-510-5031 SANITATION FUEL CHARGE TOTAL SANITATION COLLECTION LIBRARY 10-510-5040 Spring Branch Library TOTAL LIBRARY STREET LIGHTING 10-510-5050 Street Lighting TOTAL STREET LIGHTING FIRE TOTAL FIRE TOTAL PUBLIC SERVICE CONTRACT SERVICES CONTRACT SERVICES 10-520-5102 Accounting/Audit 10-520-5103 Engineering 10-520-5104 Legal 10-520-5105 Tax Appraisal-HCAD 10-520-5107 Animal Control 10-520-5108 IT Hardware/Software & 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 0.00 140,445.73 0.00  0.00 0.00 3,833.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 19,169.00 0.00 1,800.00 0.00 1,800.00 0.00 0.00 143,248.35 0.00 ( 143,248.35) 2,864.97 0.00 0.00 146,113.32 0.00 146,113.32) 0.00 0.00 0.00 0.00 2,954.54 0.00 2,954.54 0.00  0.00 0.00 19,169.00) 1,800.00) 1,800.00) 2,864.97) 0.00 0.00 2,954.54) 2,954.54) 0.00  0.00 158,665.00 793,332.00 0.00 ( 793,332.00) 0.00 162,498.00 812,501.00 0.00 812,501.00)  10-510-5060 Villages Fire Department 10-510-5070 Contribution to Fire Dept  632,005.78 0.00 ( 632,005.78) 0.00 0.00  0.00 140,445.73 632,005.78 0.00 632,005.78) 0.00 302,943.73 1,595,374.64 0.00 ( 1,595,374.64)  0.00 0.00 0.00 0.00 0.00 ( 0.00 0.00 0.00  0.00 0.00 0.00 0.00 300.00) 0.00 0.00 300.00)  6,962.00 0.00 ( 6,962.00) 37,710.56 0.00 13,560.00 0.00 19,628.00 0.00 ( 19,628.00) 117.60 0.00 19,070.80 0.00 ( 19,070.80) 0.00 0.00 97,048.96 0.00  37,710.56) 13,560.00) 117.60) 0.00 97,048.96)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 6  33.338 OF FISCAL YEAR BUDGET BUDGET BALANÇE  CURRENT YEAR TO DATE OF  DEPARTMENTAL EXPENDITURES TOTAL CONTRACT SERVICES BUILDING CONTRACT SERVICES 10-530-5108 Information Technology TOTAL CONTRACT SERVICES BUILDING SERVICES 10-530-5152 Drainage Reviews 10-530-5153 Electrical Inspections 10-530-5154 Plat Reviews 10-530-5155 Plan Reviews 10-530-5156 Plumbing Inspections 10-530-5157 Structural Inspections 10-530-5158 Urban Forester 10-530-5160 Mechanical Inspections TOTAL BUILDING SERVICES ADMIN EXPENSE 10-530-5204 Dues & Subscriptions 10-530-5206 Legal Notices 10-530-5207 Misc Supplies 10-530-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE OFFIÇE 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 WAGES & BENEFITS 10-530-5301 Gross Wages 10-530-5311 Payroll Processing 10-530-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-530-5353 Employee Insurance TOTAL INSURANCE TOTAL BUILDING  PERIOD  ACTUAL  0.00 (  300.00)  97,048.96 0.00 ( 97,048.96)  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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  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) 1,563.42 0.00 64,062.56 0.00 ( 64,062.56)  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)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 7  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  DEPARTMENTAL EXPENDITURES GENERAL GOVERNMENT CONTRACT SERVICES 10-540-5108 Information rechnology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-540-5201 Administrative 10-540-5202 Auto Allowance/Mileage 10-540-5203 Bank Fees 10-540-5204 Dues & 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 OFFICE 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 WAGES & 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 TMRS(retirement) 10-540-5311 Payroll Processing 10-540-5312 TWC-Unemployment 10-540-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-540-5353 Employee Insurance 10-540-5354 General Llability 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 0.00 100.00 351.42 0.00 0.00 0.00 0.00 0.00 0.00 451.42 0.00 0.00 9,913.21 0.00 0.00 0.00 0.00 9,913.21 36,507.08 0.00 0.00 0.00 2,732.05 3,466.37 198.03 0.00 0.00 0.00 0.00 0.00 0.00 ( 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 3,400.00 0.00 710.22 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 7,529.46 0.00 520.99 0.00 ( 1,651.00 0.00 41,131.84 0.00 1,097.20 0.00 3,942.18 0.00 400.00 0.00 ( 0.00 0.00 48,743.21 0.00  0.00 0.00 0.00 3,400.00) 710.22) 275.00) 0.00 0.00 896.89) 0.00 2,247.35) 7,529.46) 520.99) 1,651.00) 41,131.84) 1,097.20) 3,942.18) 400.00) 0.00 48,743.21)  165,319.77 0.00 ( 165,319.77) 4,851.72 0.00 ( 4,851.72) 1,661.52 0.00 ( 1,661.52) 0.00 0.00 13,023.48 0.00 ( 13,023.48) 14,185.65 0.00 ( 14,185.65) 1,027.23 0.00 ( 1,027.23) 0.00 0.00 0.00 0.00  0.00 0.00 0.00  42,903.53 200,069.37 0.00 200,069.37)  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)  53,268.16 262,029.74 0.00 ( 262,029.74)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 8  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  DEPARTMENTAL EXPENDITURES MUNICIPAL COURT CONTRACT SERVICES 10-550-5108 Intormation Technology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-550-5204 Dues & Subscriptions 10-550-5207 Misc Supplies 10-550-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE OFFICE 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 WAGES & BENEFITS 10-550-5301 Gross Wages 10-550-5311 Payroll Processing 10-550-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-550-5353 Employee Insurance TOTAL INSURANCE COURT OPERATIONS 10-550-5402 MC Facilities 10-550-5403 Credit Card Charges 10-550-5404 Judge/Prosecutor/Interpretor 10-550-5405 Jury Pay 10-550-5406 State Captolt/i/near 10-550-5407 SETCIC 10-550-5408 epies/ascalameous 10-550-5409 Collection Agency 10-550-5410 OmniBase Services of Texas 10-550-5412 10-550-5413 Building Security Fund 10-550-5414 Truancy Prevention 10-550-5415 Local Municipal Tech Fund 10-550-5416 Local Municipal Jury Fund 10-550-5417 Time Payment Reimbursement Fee TOTAL COURT OPERATIONS TOTAL MUNICIPAL COURT  PERIOD  ACTUAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 0.00 ( 0.00 ( 0.00 ( 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 234.11) 234.11) 0.00 314.41 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21.76) 22.20)( 17.76)( 0.44)( 0.00 252.25 18.14  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 2,775.82 0.00 - 2,775.82) 2,775.82 0.00 0.00 0.00 1,748.29 0.00 ( 1,748.29) 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 0.00 415.61) 0.00 424.09) 0.00 339.27) 0.00 8.48) 0.00 0.00 0.00 7,217.84 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 2,775.82) 0.00 0.00 0.00 0.00 0.00 0.00 132.00) 0.00 415.61 424.09 339.27 8.48 0.00 7,217.84)  10,947.35 0.00 ( 10,947.35)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 9  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  DEPARTMENTAL EXPENDITURES PUBLIC WORKS MAINTENANCE ÇONTRACT SERVICES 10-560-5108 Information Technology TOTAL CONTRACT SERVICES ADMIN EXPENSE 10-560-5207 Misc Supplies 10-560-5209 Office Equipment & Maintenance TOTAL ADMIN EXPENSE OFFICE EXPENSE 10-560-5213 Office Supplies 10-560-5214 Telecommunications 10-560-5215 Travel & Training TOTAL OFFICE EXPENSE WAGES & BENEFITS 10-560-5301 Gross Wages 10-560-5311 Payroll Processing 10-560-5313 Fringe Benefits TOTAL WAGES & BENEFITS INSURANCE 10-560-5353 Employee Insurance TOTAL INSURANCE PUBLIC WORKS OPERATIONS 10-560-5500 Public Works Maintenance 10-560-5501 TCEQ & Harris CO Permits 10-560-5504 Landscaping Maintenance 10-560-5505 Gator Fuel 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  AÇTUAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( 21,930.91) 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 0.00 0.00 0.00 0.00 1,447.42 0.00 0.00 0.00 0.00 0.00 0.00 29,038.49)  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 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) 2,618.45)  2,500.00 0.00 ( 2,500.00) 1,656.25 0.00 ( 1,656.25) 4,342.26 0.00 ( 4,342.26) 185.69 0.00 ( 22,719.00 0.00 ( 22,719.00) 264.05 0.00 ( 0.00 0.00 0.00 0.00 35,023.30 0.00 ( 35,023.30) 0.00 0.00 59,292.18 0.00  185.69) 7,398.37 264.05) 0.00 0.00 0.00 59,292.18)  0.00 ( 8,555.00) 7,398.37) 0.00  0.00 ( 29,038.49)  69,292.91 0.00 ( 69,292.91)    5-14-2020 12:00 PM 10 -GENERAL FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 10  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE 8OF  DEPARTMENTAL EXPENDITURES GOF CAPITAL OUTLAYS OTHER EXPENSES  PERIOD  ACTUAL  10-570-5601 Capital Improvements 10-570-5602 Drainage Ditch Maintenance 10-570-5606 Road/Drainage Projects 10-570-5607 2014 Paving Project 10-570-5608 MDE Drainage 10-570-5609 Windermere Drainage 10-570-5610 Fire Station Remodel 10-570-5616 S. Piney Pt/Blalock Rd 10-570-5640 Surrey Oaks 10-570-5660 Smithdale Estates Bypass 10-570-5665 Woods Edge Erosion Project 10-570-5700 2015 Maintenance Project 10-570-5701 2019 Maintenance Projects 10-570-5705 Tynewood Ditch Washout Project 10-570-5800 Lanecrest Improvements Project 10-570-5805 Beinhorn Paving Project 10-570-5806 Drainage and Sidewalks 10-570-5808 Wilding Lane TOTAL OTHER EXPENSES TOTAL GOF CAPITAL OUTLAYS TOTAL EXPENDITURES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 80.00 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 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 ( 145,597.45) 270,399.24 0.00 ( 270,399.24)  0.00 238,932.39 0.00 ( 238,932.39)  0.00 145,597.45) 674,482.13 0.00 674,482.13) 0.00 ( 145,597.45) 674,482.13 0.00 ( 674,482.13) 0.00 181,294.09 2,773,238.29 0.00 ( 2,773,238.29)  REVENUES OVER/(UNDER) EXPENDITURES  0.00 ( 69,167.73) 3,012,653.10  3,012,653.10)    5-14-2020 11:59 AM 20 -DEBT SERVICE AÇCOUNT # 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: APRIL 30TH, 2020  PAGE: 1  BALANCE 1,503,889.53) 0.00 241,922.52 1,934,148.63 123,129.69 31,770.35 803,411.89 0.00 0.00  1,630,493.55  1,630,493.55  0.00 0.00 31,770.35 0.00 0.00 1,462,997.32 1,301,299.67) 1,301,299.67) 1,437,025.55 0.00 1,437,025.55  1,494,767.67  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/(ONDER) EXP.  135,725.88  1,630,493.55    5-14-2020 12:00 PM 20 -DEBT SERVICE FINANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 1  33.338 OF FISÇAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  REVENUE SUMMARY TAXES INVESTMENT INÇOME TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARTMENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL TOTAL EXPENDITURES  0.00 0.00 0.00  13,082.45 1,430,072.81 0.00 ( 1,430,072.81) 13,915.67 1,437,025.55 0.00 ( 1,437,025.55)  833.22  6,952.74 0.00  6,952.74)  0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 1,437,025.55)  REVENUES OVER/(UNDER) EXPENDITURES  13,915.67 1,437,025.55    5-14-2020 12:00 PM 20 -DEBT SERVICE REVENUES TAXES 20-4101 Property Tax Revenue TOTAL TAXES INVESTMENT INCOME 20-4400 Bank Interest 20-4410 Bond Premium TOTAL INVESTMENT INÇOME TOTAL REVENUES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 2  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  0.00 0.00 0.00 0.00 0.00 0.00  13,082.45 1,430,072.81 0.00 1,430,072.81) 13,082.45 1,430,072.81 0.00 1,430,072.81)  833.22 0.00 833.22  6,952.74 0.00 ( 6,952.74) 0.00 0.00 6,952.74 0.00  0.00 6,952.74)  13,915.67 1,437,025.55 0.00 ( 1,437,025.55)    5-14-2020 12:00 PM 20 -DEBT SERVICE  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 3  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE 8OF  DEPARTMENTAL EXPENDITURES NON-DEPARIMENTAL ADMIN EXPENSE 20-500-5204 Paying Agent Fees TOTAL ADMIN EXPENSE OTHER EXPENSES  PERIOD  ACTUAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,437,025.55)  20-500-5820 Interest Expense-Bonds 20-500-5821 Bond Principal Payments 20-500-5822 Amortization of Bonds TOTAL OTHER EXPENSES TRANSFERS 20-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES  REVENUES OVER/(UNDER) EXPENDITURES  13,915.67 1,437,025.55    5-14-2020 11:59 AM 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: APRIL 30TH, 2020  PAGE: 1  BALANCE 65,449.11 0.02 0.36 0.05 25,404.48 0.00 0.00  90,854.02  90,854.02  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 2,694.00 164.85 2,529.15  0.00  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/CUNDER) EXP.  90,854.02  90,854.02    5-14-2020 12:00 PM 30 -SPEÇIAL REVENUE FUND FINANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 1  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  REVENUE SUMMARY COURT INVESTMENT INCOME DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARTMENTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL QUALIFIED EXPENSES COURT TOTAL QUALIFIED EXPENSES ADMINISTRATION ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL ADMINISTRATION TOTAL EXPENDITURES  0.00 0.00 0.00 0.00  376.90 0.00 0.00 376.90  2,691.28 0.00 ( 2,691.28) 2.72 0.00 ( 0.00 0.00 2,694.00 0.00 ( 2,694.00)  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 0.00 376.90  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 2,529.15  0.00 0.00 164.85) 164.85) 0.00 0.00 0.00 0.00 0.00 2,529.15)  REVENUES OVER/(UNDER) EXPENDITURES    5-14-2020 12:00 PM 30 -SPECIAL REVENUE FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 2  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE 8OF  REVENUES COURT  PERIOD  ACTUAL  30-4305 MC Security Revenue 30-4310 MC Technology Revenue 30-4315 Child Safety Revenues TOTAL COURT INVESTMENT INÇOME 30-4405 MC securaty-interest 30-4410 MC Technology-Interest 30-4415 Child Satety-Interest 30-4420 Donations-interest TOTAL INVESTMENT INCOME DONATIONS & IN LIEU 30-4720 Donations 30-4800 Other Income TOTAL DONATIONS & IN LIEU TOTAL REVENUES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  32.31 43.07 301.52 376.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 376.90  593.39 0.00 ( 791.21 0.00 ( 1,306.68 0.00 2,691.28 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  593.39) 791.21) 1,306.68) 2,691.28) 0.00 0.00 2.72) 0.00 2.72) 0.00 0.00 0.00  2,694.00 0.00 ( 2,694.00)    5-14-2020 12:00 PM 30 -SPECIAL REVENUE FUND DEPARTMENTAL EXPENDITURES NON-DEPARIMENTAL MISCELLANEOUS 30-500-5029 Gen Govt Qualified Expenses TOTAL MISCELLANEOUS TOTAL NON-DEPARIMENTAL QUALIFIED EXPENSES COURT  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 3  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  0.00 0.00 0.00  0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00  30-510-5121 Child Safety 30-510-5122 MC Security 30-510-5123 MC Technology 30-510-5129 Donation TOTAL COURT TOTAL QUALIFIED EXPENSES ADMINISTRATION ADMIN EXPENSE 30-520-5203 Bank Fees TOTAL ADMIN EXPENSE OTHER EXPENSES 30-520-5702 Other Expenses TOTAL OTHER EXPENSES TRANSFERS 30-520-5902 Transfers Out TOTAL TRANSFERS TOTAL ADMINISTRATION TOTAL EXPENDITURES  0.00 0.00 0.00 0.00 0.00 0.00  0.00 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 0.00 376.90  0.00 0.00 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 ( 2,529.15  0.00 0.00 0.00 0.00 0.00 0.00 0.00 164.85) 2,529.15)  REVENUES OVER/(UNDER) EXPENDITURES    5-14-2020 11:59 AM 40 -CAPITAL PROJEÇTS FUND ACCOUNT # AÇCOUNT 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: APRIL 30TH, 2020  PAGE: 1  BALANCE 33,562.46 0.00 0.00 7,612.61 0.00 0.00 0.00 0.00  41,175.07  41,175.07  0.00 0.00 293,595.54 152,145.79 0.00 114,750.13) 114,750.13) 38.87 289,855.00 289,816.13)  445,741.33  TOTAL REVENUE OVER/(UNDER) EXPENSES TOTAL EQUITY & REV. OVER/(UNDER) EXP. TOTAL LIABILITIES, EQUITY & REV.OVER/UNDER) EXP.  404,566.26)  41,175.07    5-14-2020 12:00 PM 40 -CAPITAL PROJECTS FUND FINANCIAL SUMMARY  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 1  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  REVENUE SUMMARY INVESTMENT INCOME DONATIONS & IN LIEU TOTAL REVENUES EXPENDITURE SUMMARY NON-DEPARIMENTAL ADMIN EXPENSE OTHER EXPENSES TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES  0.00 0.00 0.00  6.86 0.00 6.86  38.87 0.00 ( 0.00 0.00 38.87 0.00  38.87) 0.00 38.87)  0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 289,816.13  0.00 289,855.00 0.00 ( 289,855.00) 0.00 289,855.00 0.00 289,855.00)  REVENUES OVER/(UNDER) EXPENDITURES  6.86 ( 289,816.13)    5-14-2020 12:00 PM 40 -CAPITAL PROJECTS FUND  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 2  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE 8OF  REVENUES  PERIOD  ACTUAL  INVESTMENT INÇOME 40-4400 Interest Income TOTAL INVESTMENT INCOME DONATIONS & IN LIEU 40-4800 Other Income 40-4910 Debt Proceeds 40-4911 Bond Premium 40-4912 Issuance Cost TOTAL DONATIONS & IN LIEU TOTAL REVENUES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  6.86 6.86 0.00 0.00 0.00 0.00 0.00 6.86  38.87 0.00 38.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38.87 0.00 (  38.87) 38.87) 0.00 0.00 0.00 0.00 0.00 38.87)    5-14-2020 12:00 PM 40-CAPITAL PROJECTS FUND DEPARTMENTAL EXPENDITURES NON-DEPARIMENTAL ADMIN EXPENSE 40-500-5203 Bank Fees TOTAL ADMIN EXPENSE OTHER EXPENSES 40-500-5601 Capital Outlay 40-500-5616 S. Piney Pt/Blalock Rd 40-500-5617 Smithdale/Claymore 40-500-5640 Batch 1 Projects 40-500-5641 Batch 1 - Preliminary 40-500-5655 Blalock/S. Piney Point 40-500-5660 Smithdale Estates Bypass 40-500-5670 N. Piney Point Road Project 40-500-5675 Lanecrest Drainage Improvement 40-500-5702 Miscellaneous Expense TOTAL OTHER EXPENSES TRANSFERS 40-500-5901 Transfers In 40-500-5902 Transfers Out TOTAL TRANSFERS TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES  CITY OF PINEY POINT VILLAGE REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: APRIL 30TH, 2020 CURRENT BUDGET  PAGE: 3  33.338 OF FISCAL YEAR BUDGET BUDGET BALANCE  CURRENT YEAR TO DATE OF  PERIOD  ACTUAL  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 3,855.00) 0.00 0.00 0.00  0.00 286,000.00 0.00 ( 286,000.00) 0.00 289,855.00 0.00 289,855.00)  0.00 0.00 0.00 0.00 0.00 0.00  0.00 289,855.00 0.00 ( 289,855.00) 0.00 289,855.00 0.00 ( 289,855.00)  REVENUES OVER/(UNDER) EXPENDITURES  6.86 ( 289,816.13)  289,816.13    5-14-2020 11:59 AM 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: APRIL 30TH, 2020  PAGE: 1  BALANCE 880,506.04 0.00 0.00 0.00 0.00 0.00 0.00  880,506.04  880,506.04  2,017.00 878,489.04  880,506.04  0.00 0.00  0.00  880,506.04    5R  May 14, 2020  Mayor and City Council Members City ofF Piney Point' Village 7676 Woodway Drive; Suite 300 Houston, Texas 77063  Re: Proposal for Professional Engineering Services Design, Bid, and Construction Phase Services for the 2020 Paving Improvements Project City of Piney Point' Village  HDR Engineering, Inc. (HDR)is pleasedtosubmitt thisproposal fort thec design, bid phase, construction management, and half-time construction phase services for the above referenced project. General overview, project understanding, scopeofservices, anda a  fee schedule are included herein. GENERAL OVERVIEW  This proposal providesac description oft the engineering: services required for the paving improvements for Arrowwood Circle, Arrowwood Circle East, Maggie Lane, Grecian Way, South Piney! Point Road, and Memorial Drivei ini the City ofPiney Point' Village. The following is a general overview of each location included in the project and issues that  are anticipated to be addressed as part of this project:  PROJECTUNDERSTANDING: lapproximately; 2,100 LF)  Arrowwood Circle. Arrowwood Circle East, Maggie Lane, and Grecian Way These streets were selected for this project using the 2018 Street Assessment Update, which identified. Arrowwood Circle East and GrecianV Way as a2Ba and Arrowwood Cirde and Maggie Lane as a 2C in the pavement conditions rating system. The proposed paving improvements for Arrowwood Circle, Arrowwood Circle East, Maggie Lane, and Grecian Way will consist of asphalt paving reclamation. The improvements for these streetsi include in-place recycling and stabilization of the existing asphaltpavementbasecourse, andi msalatimolane2-malsaMaAspharComere: As has been done in the past, the proposed asphalt pavement elevations willl be set sO thatthet finished sufaceisataprosinatey: thes same elevationast the existing pavement. This will be done sO that existing drainage sheet flow patterns are left undisturbed. HDR and Council have discussed alternative approaches to paving improvements on Maggie Lane and Grecian' Way such as milling and removing thee existing HMAC: surface course and installation of a new 2-inch HMAC overlay surface course on the existing base materials or the installation of a new 2-inch HMAC overlay surface course on the existing HMAC overlay surface course. HDRI will provide recommendations for various  (HMAC) overlay surface course.  hdrinc.com  4828Loop Central Drive, Suite 800, Houston, TX 77081-2220 T(713)622-9264 F713.6 622. 9265 Texas ReysendtwymphmEA    options for paving improvements and proceed with the alternative as directed by City The City previously obtained survey of Arrowwood Circle, Arrowwood Circle East, and Maggie Lane in anticipation of this project and to identify options for potential improvements tot the Arrowwood Circle park". The City also obtained survey of Grecian Way thati is currently being used fort the Beinhom Drainage and Sidewalk Improvements Project. The survey data for all of these streets will be utilized for this project. The City and HDR have identified multiple locations along South Piney Point Road and Memorial Drive from San Felipe to Greenbay where existing asphalt pavement is exhibiting alligator cracking and rutting. At the City's request, HDR has identified approximately 565 SY of asphalt pavement recommended for full depth removal and replacement of the asphalt pavement base course and surface course. The engineersopinionof, probable construction costs for the above described project is $449,650.00. This cost is based on the assumption that the asphalt pavement Arrowwood Circle, Maggie Lane, and Grecian Way will all be rehabilitated utilizing asphalbaserecamation. Comddhoasoimpoam. apratpavementaongan, of these streets by an alternative method of construction, the engineer's opinion of Based on previous conversations with City Council, this project only includes paving improvements: as describedabove.! Designofanydraingeimprovementsisnotincluded  Council.  South Piney Point Road and Memorial Drive  probable construction costs will be revised accordingly.  in the scope of services. SCOPE OF SERVICES services.  Thet following Scope of Services is outlined for the design, bid, and construction phase  I. DESIGN PHASE SERVICES A. Basic Design Phase Services  Hold a "kick-off" meeting with City staff to finalize the requirements for the Review available historical information (record drawings, reports/studes, Research and gather information on private utilities (i.e. gas, electrical, telephone, pipelines, etc.) along the project alignment. Coordinate with the geotechncalenginer for a eolecmncalinvesigaton  project. GIS data, etc.)  and report.    Examine geotechnical information to determine potential soil conditions, ground water conditions, and potential impact on construction methodology Prepare plan cover sheet, general notes, survey control, projectlayout, 90%  and construction costs.  plan/profile drawings, and detail sheets. Prepare contract documents and specifications.  Coordinater witht the Memorial Villages' Water AumonywvwA)dumnghe design process and provide draft documents for review and comment. Incorporate appropriate comments with the final bid documents. Submit 90% plans to private utility companies for review and incorporate utility company markups in the final bid documents. Assist the City in obtaining and/or securing approvals required public and private utilities affected! by this project. This assistance willi involve the usual and expected coordination for the approval process. When the process involves work beyond the expected, such as; special submittals, additional designs, appearances: at special meetings, coordination of utility/pipeline excavation efforts, permitting applications, etc., such work falls under the Additional Services portion of this proposal. All permit fees will be the Prepare an engineer's opinion of probable construction costs to reflect the Provide as set of 90% plans and specifications to the City for their reviewand Prepare contract documents including plans, specifications, and bidding documents associated with the design and the project addressing City Ap presentation of the design plans or public meeting with residents is not includedint thisscopeofservices. Ifthe City determinesthatapublicmeeting is warranted, HDR will perform such services under the existing on-going  responsibility of the City of Piney Point Village.  90% design. comment.  comments from the 90% review for bidding. Provide a set of Contract Documents to the City.  contract with the City    B. Special Services  1. GeotechnicalServices  Utilize a subconsuitant geotechnical firm to perform the geotechnical Conduct eleven (11)asphalt cores to evaluate the existing pavement and subgrade conditions and provide a geotechnical investigation of the Provide an engineering report describing soil stratigraphy, groundwater conditions, subgrade treatment and asphalt pavement design  investigation and provide recommendations  project area. requirements. 2. Urban Forestry Services  HDR will aanmeatemwe-wwsaN measures needed during the preliminary engineering, final design and  construction phase. 3. Traffic Control Plan project area.  Prepare traffic control plans and construction sequencing plan for the  4. Storm Water Pollution Protection Plan  Due to the proposed work to be performed in this project, a storm water pollution protection plan will be produced so that the City complies with  State mandated MS4 permitting.  5. Reimbursable Expenses  Ab budgetary amount will be allocated for typical reimbursable expenses such as reproduction, courier services, mileage, etc. The cost for plans and specifications for review sets and construction documents to be provided tot the Clyamndoherevewagence: willl be includedi in this task at cost Plus 10%. Mileage will be charged at prevailing IRS rates.  I. BID PHASE SERVICES A. Basic Services  The City of Piney Point Village will enteri into this phase after the acceptance of  the Final Design Phase documents.    Assist the City in obtaining bids for the project. The City of Piney Point Village will advertise the project and will absorb all related advertising costs. HDR will coordinate with the City and will assisti in developing the HDR will post project plans and specifications on Civcast to generate interest for the project during the bidding process, provide informationt to and answer questions from potential bidders concerning the Project's construction documents and prepare addendums as necessary. The City Conduct a pre-bid conference for potential bidders, including the preparation of the meeting agenda and preparing a meeting minutes Evaluate the bids and the qualifications of the apparent low! bidders. Prepare a letter of recommendation advising the City as to the  wording of the advertisement.  will absorb costs associated to posting on Civcast.  summary.  acceptability of the apparent low! bidder.  III. CONSTRUCTION PHASE SERVICES  A. Basic Services - Construction Management  Act as the City's Project Representative during the construction phase. Review and respond accordingly1 to submittals as required byt the contract Respond to RFI's and prepare change orders necessitated by field Review the contractor's pay estimates, evaluate the completion of work, Visit the site periodically to observe the progress and qualityofexecuted workandt to aemmengemealsudhvon is proceedingi ina accordance with the contract documents. Half-time site representation (construction observation) is noti included: as parto ofthel Basic Services for Construction Management. Half-time representation is included in the Construction HDR will not be responsible for the means, methods, techniques, sequences or procedures of construction selected byt the Contractor(s) or the safety precautions and programs incident to the work of the Contractor(s). HDR's effort will be directed toward providing a greater  specifications. conditions.  and make payment recommendations. to the City.  Phase Special Services.    degree ofconfidence for the Cityt that the completed work of Contractor(s) will conformto the Contract Documents, but HDR will not be responsible for thet failure ofContractor(s) to perform the worki in accordance with the Contract Documents. During site visits HDR shall keep the Cityi informed of the progress of the work, shall endeavor to guard the City against defects and deficiencies in such work andi may disapprove or reject work Conduct a final review of the Project and make a recommendation for Engineer shall provide the City one electronic copyofrecordp plans based on the drawings provided to the Engineer by the Contractor(s). A public meeting with residents is not included in this scope of services. Ift the City dhemrashatapibkemeng is warranted, HDR will perform such services under the existing on-going contract with the City. HDR antic.patesthatconstructonwitakes approximately two and onel half (2.5) months to complete and has therefore based the lumps sumfee ona level ofe effort to complete the above tasks for this duration.  failing to conform to the Contract Documents. Final Payment on the Project.  B. Special Services - Construction Observation Phase Services and Material  Testing  1. Material Testing  Constructionmaterialst lesingisincludedintns proposalasal budgetary itemonly. lty LLCwill be utilized as a subcontractor to HDR to perform the testing services.  2. Half-Time Site Representation Services  Provide one construction observer (on-site representative), to observe the daily progress ofconstruction activities and to assisti in the interpretation of plans and specifications. The estimated construction duration for the project will be two and one half (2.5) months. The on-site representative will be on site an average of 20 hours a week for the project. Provide support to the on-site representative through supervisory and Provide engineering and technical office personnel support throughout construction. Thisist to attend project progress meetings, provide on-site support to address Contractor's questions, resident's concerns and  administrative services.  conflict issues.    In the event of rain days where construction may bel hindered or stopped, the representative will be on-site long enough to verify that inclement weather has occurred and the associated impact on the Contractor and The on-site representative shall maintain daily reports.  construction.  The on-site representative will coordinate with the Contractor's representative to estimate quantities installedo on the project. The on-site representativev will reviewthel Contractorsquantily measurements: priorto HDR's project manager processing the Contractor's periodic monthly The on-site representative will aid in the coordination of activities of the The on-site representative will coordinate with the City and the Contractor for construction scheduling, resident notification, and complaints. The on-site representative will assist in the performance of a final inspection, the preparation of a punch list and subsequent follow up The on-site representative will assemble and maintain notes, comments, sketches, and supporting data related to the projecti in order to assist in HDR will process daily reports and other administrative office duties. HDR will track and document costs associated with the work. Theonslerepesentaihewt. bey rowdedinanelortoadn the process of observing performance of work of the Contractor(s). Through more extensive on-site observations of the work in progress, HDR shall endeavor to provide further protection for the City against defects and deficiencies in the work oft the contractor(s);but: thet fumishing ofsuchon- siterepresentativer willr noti make HDR responsible forconstrucionmeans. methods, techniques, sequencesor proceduresor safety precautionsor programs, or for Contractor(s) failuret to perfomt their worki in accordance  payment request. testing laboratory.  reviews.  the preparation of record drawings.  with the Contract Documents.  ADDITIONAL SERVICES  "Additional Services" shall only be performed when directed by the City to HDR. These services are not considered normal or customary engineering services.    Services resulting froms significant changes in the Project or its design, including but not limited to, changes in size, complexity, the City's schedule, or character ofconstruction or method off financing; and revising previously accepted studies, reports design documents or Contract Documents whens such revisions are due Preparing documents for alternate bids outside of the original scope requested Preparing to serve or serving as a consultant or witness for the City in any litigation, public hearing or other legal or administrative proceedingi involving the Additional or extended services duringconstructionn made necessary by (1) work damaged by fire or other cause during construction, (2) a significant amount of defective or neglected work of Contractor(s),(3); prolongationofthe construction contractt time, (4) accelerationofthe) progresss eRaamawgwrvcavpene HDR will endeavor to appraise the City of any potential additional or extended services that may result from the above listed items, priort to HDR's expenditure of time on such services. As previously noted, any such extended or additional services shall only be performed when directed by the City to HDR.  toc causes beyond HDR's control.  by the City or documents for out of sequence work.  Project.  normal working hours and (5) default of Contractor.  FEE SCHEDULE  HDR will submit monthly invoices with status reports for all engineeringr worko completed toi invoice date. Please be aware that these fees are based on performing all improvement design as a single project. The fees presented in this section reflect a combinede effortoperforalproposedworkatonei time as a singlep project. Ifthe project isr reduced the proposed fees will need to be adjusted accordingly toi reflect the cost of performing engineering services on as smaller project. Thei invoices willl be based on the  following schedule:  2020 Paving Improvements Project Design Phase (Lump Sum) Bid Phase (Lump Sum)  TotalF Fees 26,450.00 5,600.00 13,400.00 1,560.00 1,100.00 8,700.00  Construction Management (Lump Sum) Traffic Control (Lump Sum)  StormWater Pollution Protection Plan (Lump Sum) Geotechnical Services (Cost + 10%)    Urban Forestry Services (Cost + 10%) Half-Time Site Observation (Not to Exceed) Construction Material Testing (Not to Exceed)  5,400.00 33,900.00 - 9.000.00  -Time & Materials -Time & Materials  Reimburseables (Reproduction (Cost Plus 10%) or Mileage at IRS Rate)$ 2,500.00  2020 Paving Improvements Project  $107,610.00  *At this time the magnitude oft these tasks are notl known. Therefore pudgetaryamounts are provided. These figures may increase or decrease depending upon actual work required. lfanincrease acomanecesaytcamtasbeasompiaadbyulang available funds from other lines items that have under run or by contract amendment. The total engineer opinion of total project cost is as follows:  Construction Engineering Subconsultants Observation Fees Total Project Cost  $ 449,650.00 $ 50,610.00 $ 23,100.00 33.900.00 557,260.00  Public meetings addressing the Final Engineering or Construction, phases and results other than at regular council meetings to Council is not included in this scope. In the eventthe City should desireap publici meeting,(suchs as a Town Hall typemeeting) HDR's servicesassociated withs such ar meeting orr meetingswill be charge undert the currenton-  going contract. SCHEDULE  Itis estimated that the schedulei to accomplish the Design Phase is two (2) months from the date of authorization to proceed, the bid phase will be one (1) month, execution of the contract document will be one (1) month, and construction will take approximately  two and one half (2.5) months.  INVOICES  All hourly charges shall be based on a raw labor rate times a multiplier of 3.18. Reimbursable expenses will be charged at cost plus 10%. Time and materials charges and additional services beyond those described in the Scope of Services willl bei invoiced on the basis of direct labor costs times a factor of 3.18 for office personnela and fort field personnel and direct costplus 10%. No additional services willl be performed ori invoiced  without prior authorization fromi the City of Piney Point Village.    HDR appreciates the opportunity to submit this proposal and we look forward to  continuing our work with the City of Piney Point' Village.  Sincerely  HDR ENGINEERING, INC.  Acceptance: City of Piney Point Village, Texas  By:.  David Weston  Vice PresidenvDepartment Manager Date:    2020 Paving Improvements Project City of Piney Point Village HDR. Job No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS  Item PAVINGITEMS 1 of:  Item Description  Unit Quantity L.F.  Unit Price  Cost  Flexible pavement header, complete inp place, the sum Recycled Cement Stabilized Base Course, 8" minimum depth, including ther removal of anye excess material and Microcracking ofs stabilized base, complete inp place, the Cement for Base Course (8% by weight), complete in 4 2"1 Type D HMAC overlay, complete in place, thes sum of: S.Y. 5 Prime Coat, complete inp place, thes sum of: 2"1 Type DI HMAC overlay for asphalt pointr repairs, 6 complete inp place, the sum of: 8" Type AH HMAC Black Base, complete inp place, the sum Remove and dispose of existing asphalt pavement and 8 base material, complete inp place, thes sum of: Remove, reset, and restore existing wooden pedestrian 9 bridge, complete inp place, the sum of: 24" wide solid white Type reflective pavement markers 10 (thermoplastic), complete inp place, the sum of: 12" wide solid whitel Type reflective pavement markers 11 (thermoplastic), complete inp place, the sum of: 4" wide solid white Type Ireflective pavement markers 12 (thermoplastic), complete in place, the sum of: 4" wides solid yellow Type Ireflective pavement markers 13 (thermoplastic), complete in place, the sum of:  135  $20.00  $2,700.00  2 sum of: 3 place, thes sum of:  S.Y. TON GAL S.Y. S.Y. S.Y. EA. L.F. L.F. L.F. L.F. L.S. L.S.  5,550 162 5,070 2,150 505 565 565  $14.00 $185.00 $13.75 $3.00 $30.00 $70.00 $20.00 $3,000.00 $20.00 $10.00 $8.00 $8.00 $30,000.00 $4,000.00 Paving Items Total:  $77,700.00 $29,970.00 $69,712.50 $6,450.00 $15,150.00 $39,550.00 $11,300.00 $3,000.00 $700.00 $500.00 $4,000.00 $4,000.00 $30,000.00 $4,000.00 $298,732.50  7 of:  35 50 500 500 1 1  14 Traffic Control 15 SWP3 Plan    TREE PROTECTION ITEMS  16 Clearance prune, complete inp place, thes sum of: 17 Tree protection fence, complete in place, the sum of: 8" Type AHMAC Black Base, complete in place, thes sum 19 Extra Aggregate, complete in place, thes sum of: 20 Bank sand, complete inp place, the sum of:  EA. L.F. S.Y. C.Y. C.Y.  30 $300.00 650 $7.00 Tree Protection Items Total: 200 $70.00 800 $20.00 40 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  $9,000.00 $4,550.00 $13,550.00 $14,000.00 $16,000.00 $600.00 $30,600.00 $298,732.50 $13,550.00 $30,600.00 $342,882.50 $102,865.00 $445,750.00  SUPPLEMENTAL ITEMS 18 of:  Opinion of Probable Construction Cost:  These estimates are presented forA planning purposes only and are subject to change as the project progresses. The unit prices reflect oure engineer's opinion of unit prices based on historical dataj from similar projects already bid in the area and do noti include inflation costs.    Grecian Way Repaving City of Piney Point Village HDRJ Jobl No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS  Asphalt Reclamation Item PAVING ITEMS 1 of:  Item Description  Unit Quantity Unit Price  Cost  Flexible pavement header, complete inp place, thes sum Recycled Cement Stabilized Base Course, 8" minimum depth, including ther removal of any excess material and Microcracking of stabilized base, complete inp place, the Cement for Base Course (8% byv weight), completei in 4 2" Type DHMAC overlay, complete inp place, thes sum of: S.Y. 5 Prime Coat, complete inp place, the sum of: 24" wide solid white Typel reflective pavement markers 6 (thermoplastic), complete inp place, thes sum of: 12" wide: solid white Typel Ireflective pavement markers 7 (thermoplastic), complete inp place, the sum of:  L.F.  25  $20.00  $500.00  2 sum of: 3 place, the sum of:  S.Y. TON GAL L.F. L.F. L.S. L.S. EA. L.F. S.Y. C.Y. C.Y.  1,150 $14.00 34 $185.00 1,050 $13.75 403 $3.00 10 $20.00 50 $10.00 1 $2,000.00 1 $1,000.00 Paving Items Total: 5 $300.00 150 $7.00 Tree Protection Items Total: 50 $70.00 200 $20.00 10 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  $16,100.00 $6,290.00 $14,437.50 $1,209.00 $200.00 $500.00 $2,000.00 $1,000.00 $42,236.50 $1,500.00 $1,050.00 $2,550.00 $3,500.00 $4,000.00 $150.00 $7,650.00 $42,236.50 $2,550.00 $7,650.00 $52,436.50 $15,731.00 $68,170.00  8 Traffic Control 9 SWP3 Plan TREE PROTECTION ITEMS  10 Clearance prune, complete inj place, thes sum of: 11 Tree protection fence, complete inp place, the sum of: 8" Type AF HMACE Black Base, complete inp place, the sum 13 Extra Aggregate, complete in place, the sum of: 14 Banks sand, complete inp place, the sum of:  SUPPLEMENTAL ITEMS 12 of:  Opinion of Probable Construction Cost:  These estimates are presented for planning purposes only and are subject to change as the project progresses. The unit prices reflect oure engineer's opinion ofu unit prices based on historical dataj from similar projecis already bid in the aread and do not include inflation costs.    Grecian Way Repaving City of Piney Point' Village HDRJ Job No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS Milling and Overlay Replacement Item PAVINGI ITEMS 1 of:  Item Description  Unit Quantity S.Y. GAL L.F. L.F. L.S. L.S. EA. L.F. S.Y. C.Y.  Unit Price  Cost  2" Milling of exisitng asphalt pavement, including hauling and proper disposal, complete inj place, the sum 2 2"1 Type DH HMAC overlay, completei in place, thes sum of: S.Y. 3 Prime Coat, complete inp place, thes sum of: 24" wide solid white Type Ireflective pavement markers 4 (thermoplastic), complete inp place, the sum of: 12"v wide solid white Typel Ireflective pavement markers 5 (thermoplastic), complete in place, the sum of:  1,050 $10.00 1,050 $13.75 403 $3.00 10 $20.00 50 $10.00 1 $1,000.00 1 $500.00 Paving Items Total: 5 $300.00 150 $7.00 Tree Protection Items Total: 100 $70.00 10 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  $10,500.00 $14,437.50 $1,209.00 $200.00 $500.00 $1,000.00 $500.00 $28,346.50 $1,500.00 $1,050.00 $2,550.00 $7,000.00 $150.00 $7,150.00 $28,346.50 $2,550.00 $7,150.00 $38,046.50 $11,414.00 $49,470.00  6 Traffic Control 7 SWP3 Plan TREE PROTECTION ITEMS  8 Clearance prune, complete inj place, the sum of: 9 Tree protection fence, complete in place, the sum of: 8" Type AH HMACE Black Base, complete inp place, the sum 11 Banks sand, complete inp place, the sum of:  SUPPLE EMENTAL ITEMS 10 of:  Opinion of Probable Construction Cost:  These estimates are presentedj for planning purposes only and are subject to change as the project progresses. The unit prices reflect oure engineer's opinion of unit prices based on historical dataj froms similar projecis already bid in the aread and dor noti include inflation costs.    Grecian Way Repaving City of Piney Point Village HDR. Job No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS  2"! HMAC Overlay Item PAVING ITEMS  Item Description  Unit Quantity GAL L.F. L.F. L.S. L.S. EA. L.F. 5.Y. C.Y.  Unit Price  Cost $14,437.50 $1,209.00 $200.00 $500.00 $1,000.00 $500.00 $17,846.50 $1,500.00 $1,050.00 $2,550.00 $7,000.00 $150.00 $7,150.00 $17,846.50 $2,550.00 $7,150.00 $27,546.50 $8,264.00 $35,820.00  1 2"Type DI HMAC overlay, complete inp place, the sum of: S.Y. 2 Prime Coat, complete inp place, the sum of: 24" wides solid white Typel Irefiective pavement markers 3 (thermoplastic), complete inp place, the sum of: 12" wides solid white Type reflective pavement markers 4 (thermoplastic), complete inp place, the sum of:  1,050 $13.75 403 $3.00 10 $20.00 50 $10.00 1 $1,000.00 1 $500.00 Paving Items Total: 5 $300.00 150 $7.00 Tree Protection Items Total: 100 $70.00 10 $15.00  5 Traffic Control 6 SWP3 Plan TREE PROTECTION ITEMS  7 Clearance prune, complete inj place, the sum of: 8 Tree protection fence, complete in place, thes sum of: 8" Type AH HMAC Black Base, complete inp place, the sum 10 Banks sand, completei in place, the sum of:  SUPPLE EMENTAL ITEMS 9 of:  Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  Opinion of Probable Construction Cost:  opinion ofu unit prices based on historical dataj froms similar projects already bidi in the area and do not include inflation costs.    Maggie Lane Repaving City of Piney. Point Village HDR. Job No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS  Asphalt Reclamation Item PAVING ITEMS 1 of:  Item Description  Unit Quantity L.F.  Unit Price  Cost  Flexible pavement header, complete inp place, the sum Recycled Cement Stabilized Base Course, 8" minimum depth, including the removal ofa any excess material and Microcracking of stabilized base, complete in place, the Cement for Base Course (8% byv weight), complete in 4 2" Type DH HMAC overlay, complete in place, the sum of: S.Y. 5 Prime Coat, complete inp place, the sum of: 24" wides solid whitel Typel Ireflective pavement markers 6 (thermoplastic), complete inp place, the sum of:  20  $20.00  $400.00  2 sum of: 3 place, the sum of:  S.Y. TON GAL L.F. L.S. L.S. EA. L.F. S.Y. C.Y. C.Y.  950 $14.00 28 $185.00 870 $13.75 335 $3.00 10 $20.00 1 $2,000.00 1 $1,000.00 Paving Items Total: 5 $300.00 200 $7.00 Tree Protection Items Total: 50 $70.00 200 $20.00 10 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  $13,300.00 $5,180.00 $11,962.50 $1,005.00 $200.00 $2,000.00 $1,000.00 $35,047.50 $1,500.00 $1,400.00 $2,900.00 $3,500.00 $4,000.00 $150.00 $7,650.00 $35,047.50 $2,900.00 $7,650.00 $45,597.50 $13,680.00 $59,280.00  7 Traffic Control 8 SWP3 Plan TREE PROTECTION ITEMS  9 Clearance prune, complete inp place, thes sum of: 10 Tree protection fence, complete in place, the sum of: 8" Type AH HMAC Black Base, complete inp place, the sum 12 Extra Aggregate, complete in place, thes sum of: 13 Bank sand, complete in place, the sum of:  SUPPLEMENTAL ITEMS 11 of:  Opinion of Probable Construction Cost:  These estimates are presented for planning purposes only and are subject toc change as the projeci progresses. The unit prices reflect oure engineer's opinion of unit prices basedo on historical data froms similar, projects already bidi in the area and do noti include inflation costs.    Maggie Lane Repaving City of Piney Point Village HDRJ Job No.: 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS Milling and Overlay Replacement Item PAVINGI ITEMS 1 of:  Item Description  Unit Quantity Unit Price  Cost  2" Milling of exisitng asphalt pavement, including hauling and proper disposal, complete inp place, the sum 2 2"1 Type DH HMAC overlay, complete inp place, thes sum of: S.Y. 3 Prime Coat, complete in place, thes sum of: 24" wide solid whitel Type Ireflective pavement markers 4 (thermoplastic), complete in place, the sum of:  S.Y. GAL L.F. L.S. L.S. EA. L.F. 5.Y. C.Y.  870 $10.00 870 $13.75 335 $3.00 10 $20.00 1 $1,000.00 1 $500.00 Paving Items Total: 5 $300.00 200 $7.00 Tree Protection Items Total: 50 $70.00 10 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  $8,700.00 $11,962.50 $1,005.00 $200.00 $1,000.00 $500.00 $23,367.50 $1,500.00 $1,400.00 $2,900.00 $3,500.00 $150.00 $3,650.00 $23,367.50 $2,900.00 $3,650.00 $29,917.50 $8,976.00 $38,900.00  5 Traffic Control 6 SWP3 Plan TREE PROTECTION ITEMS  7 Clearance prune, complete in place, the sum of: 8 Tree protection fence, complete in place, the sum of: 8" Type AH HMAC Black Base, complete in place, the sum 10 Bank sand, complete inp place, the sum of:  SUPPLEMENTALITEMS 9 of:  Opinion of Probable Construction Cost:  These estimates are presented for planning purposes onlyo and are subject to change as the project progresses. The unit prices reflect oure engineer's opinion ofr unit prices based on historical datay from similar projecis already bidi in the area and do noti include inflation costs.    Maggie Lane Repaving City of Piney Point' Village HDRJ Job No. 20-004  OPINION OF PROBABLE CONSTRUCTION COSTS  2" HMAC Overlay Item PAVING ITEMS  Item Description  Unit Quantity  Unit Price  Cost $11,962.50 $1,005.00 $200.00 $1,000.00 $500.00 $14,667.50 $1,500.00 $1,400.00 $2,900.00 $3,500.00 $150.00 $3,650.00 $14,667.50 $2,900.00 $3,650.00 $21,217.50 $6,366.00 $27,590.00  1 2"Type DH HMAC overlay, complete inp place, the sumo of: S.Y. 2 Prime Coat, complete inp place, the sum of: 24" wide solid white Typel reflective pavement markers 3 (thermoplastic), complete inp place, the sum of:  870 $13.75 335 $3.00 10 $20.00 1 $1,000.00 1 $500.00 Paving Items Total: 5 $300.00 200 $7.00 Tree Protection Items Total: 50 $70.00 10 $15.00 Supplemental Items Total: Paving Items Total: Tree Protection Items Total: Supplemental Items Total: Total Construction Cost: Contingency (30%):  GAL L.F. L.S. L.S. EA. L.F. S.Y. C.Y.  4 Traffic Control 5 SWP3 Plan TREE PROTECTION ITEMS  6 Clearance prune, complete inp place, the sum of: 7 Tree protection fence, complete in place, the sum of: 8" Type AH HMAC Black Base, complete inp place, the sum 9 Bank sand, complete inp place, the sum of:  SUPPLEMENTAL ITEMS 8 of:  Opinion of Probable Construction Cost:  These estimates are presented for planning purposes only and are subject to change as the project progresses. The unit prices reflect oure engineer's opinion ounitp prices based on historical dataj from similar projecis already bidi in the area and do not include inflation costs.    Grecian Way & Maggie Lane Options OPCC  City of Piney Point Village HDR Job No. 20-004 SUMMARY Mill & Overlay OPCC $49,470.00 $38,900.00  OPINION OF PROBABLE CONSTRUCTION COSTS  HMAC Reclamation OPCC $68,170.00 $59,280.00  Overlay Only OPCC $35,820.00 $27,590.00  Savings $18,700.00 $20,380.00  Savings $32,350.00 $31,690.00  Grecian Way Maggie Lane     0    Google            Google    Google    Google        HR  Engineer's Status Report City of Piney Point Village HDR Engineering, Inc. City Council Meeting Date: May 18, 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 poured the concrete pavement for Phase 3. This week the Contractor is working on yard drain connections as well as forming driveways and walkways on both The City originally requested that the Contractor reorder construction Phases 4 and 5 and that the Contractor immediately begin work on Phase 5 after completion of Phase 3. However, it was determined that completion of the drainage improvements on Phase 5 prior to Phase 4 would leave the existing drainage system on the south side of the street disconnected from the new drainage system. Therefore, the Contractor will begin construction on Phase 4 immediately after Phase 3. Below is a graphic to illustrate the  Phase 2&3.  approximate limits of the construction phases:  PHASES  PHASE3 PHASE4  PHASEZ PHASES  The Contractor has submitted a revised schedule to HDR and appears to be on track to meet it. HDR will continue to monitor the Contractor's 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  TConstruction continues to make progress on storm sewer installation along Beinhorn west from Hedwig Road. The Contractor has installed the concrete junction box at the Beinhorn Road and Hedwig Road intersection and has installed approximately 250-feet of storm sewer to 11101 Beinhorn. As requested by the City, HDR will coordinate with the Contractor    52  to determine if it is possible to install sections of sidewalk as storm sewer installation progresses to make upi for schedule delays encountered at the beginning of the project. HDR has continued to coordinate with CenterPoint Energy, who has been working to complete gas line relocations ahead of the Contractor's work to avoid conflicts with the proposed storm sewer. To date, CenterPoint has completed gas main relocations at Grecian Way, Hacienda, and Marchmont, along with individual residential gas line services. CenterPoint is now in the process of preparing plans for approval to relocate the gas main This week the Contractor will continue to install storm sewer and inlets along Beinhorn  further south along Grecian Way. towards Grecian Way.  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. The final design phase was anticipated to take four months to complete. HDR has completed internal QC reviews on the final design and is in the process of addressing the comments from those reviews. Plans have also been submitted to private utility companies for review. Comments received from those reviews will be incorporated HDR anticipates presenting the final design and final Opinion of Probable Construction Costs at the June Council Meeting and will request permission to advertise and bid the project at  into the project plan set.  the same meeting.  4. 2019 Maintenance Project (#2 White Pillars & various Concrete Point Repairs) HDR has performed a final walkthrough on the project and prepared a punch list of items for the Contractor to address. The Contractor has completed those punch list items. City Council approved approximately $70,000 of additional sidewalk repairs throughout the City to repair locations that were deemed as potential tripping hazards. These repairs will be added to the Maintenance Project as a change order. HDR has been coordinating with Bob Rivas, the Mayor, and the Contractor to assess the City's sidewalks, prepare quantities for the repairs, negotiate unit prices with the Contractor, and refine quantities using the Contractor's unit prices to repair the locations with the highest tripping hazard within the City's budget. A total of 120 locations of sidewalk throughout the City were identified with this criteria, and 41 of those locations will be included in this repair package. A change order for this additional work has been executed and HDR has marked the sidewalk locations in the field to be repaired. It is anticipated that the Contractor will start the work this week,  weather permitting.    HR  5. Williamsburg and Jamestown Culvert Replacement, North Piney Point Road Rut Repairs, 10 Smithdale Estates Sinkhole Repair, and 11519 Wendover Sinkhole Repair. DonMar Grading previously reported a delay in the start date for the proposed improvements due to the effects of COVID-19 and has given HDR a revised start date for the end of May, weather permitting. HDR has coordinated with the Contractor to assign the  following priorities for the work:  a. Wendover Lane and Smithdale Estates Sinkhole Repairs Williamsburg Culvert Replacement and Ditch Regrading d. Jamestown Culvert Replacement and Ditch Regrading remaining improvements to the City as they become available.  b. North Piney Point Road Rut Repairs  HDR will continue to coordinate with the Contractor and provide schedule updates for the  - 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 Council approved a quote at the April Council meeting to obtain topographic survey of Chuckanut and the drainage easement at 239 Piney Point. The survey has since been completed and HDR will begin creating background drawings from the survey data in CADD once the data is received from the Surveyor. HDR anticipates having the background drawings completed and having prepared conceptual drainage solutions for Council  driveway culverts.  discussion and consideration at the. June Council meeting.  7. 2020 Paving Improvements  Council previously requested that HDR provide a proposal for engineering services on a paving improvements project that includes Arrowwood Circle, Maggie Lane, Grecian Way, Ap proposal for professional engineering services for the 2020 Paving improvements project is presented in a separate agenda item. Also included in the separate agenda item are Opinions of Probable Construction Costs (OPCC) for multiple paving improvement options  and point repairs on South Piney Point Road and Memorial Drive.  on Grecian Way and Maggie Lane. 8. South Piney Point Road Guardrail  Council previously approved a quote for the installation of a new guardrail by the newly planted crepe myrtles on the West side of S. Piney Point Road south of the Memorial intersection. Council also approved a quote for replacing a section of damage guardrail on the East side of S. Piney Point Road south of Carlton Park. These two guardrail installations  were completed on Friday, May gth.    HR  9. Future Projects  At Council's request, HDR has identified multiple projects for the City to consider performing. The Master Drainage Study identified several drainage projects. Multiple cul- de-sac streets stemming off of the larger drainage projects the City has completed are good candidates for future drainage improvements projects as further outlined in the Master Drainage Study Update. An additional drainage project is the replacement of the 96-inch  CMP along S. Piney Point Road. 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:  Table1 11- Projects with No Detention Required  PROJECTDESCRIPTION  PROJECT CONSTRUCTIONCOST $ 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 3,857,015.00 PROJECT CONSTRUCTION COST $ 14,458,600.00 803,010.00 630,475.00 1,773,400.00 $ 17,665,485.00  Beinhom Road (Southside) WildingLane ChuckanutLane N.CountrySquire S.CountrySqure CountryCourt Memorial Drive (S.Country Squire to Wickline Ravine) Tokeneke Trail to Claymore Road Shadow Way Total  Table 12- - Projects with Detention Required  PROJECTDESCRIPTION  Blalock Road (east andy west systems) LacewoodLane Memorial Drive (CountryCourtto Tynewood Ditch) Wilding! Lane Bypass (Bothwel! Way, Holidan Way, Wilding Lane) Total  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-52292420  S.P Piney Point Road (Asphalt)    ER  OPCC Asphalt Reclamation $528,450 OPCC Concrete Pavement-51,079315  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 Anticipated Schedule-  Construction Notice to Proceed - November 18th 2019 Phase 1 (North Piney Point Road at Surrey Oaks) - Complete Phase 2 (Northwest quarter of street) - Complete Phase 3 (Northeast quarter of street) - 3/25/201 to 5/21/20 Phase 4 (Southeast quarter of street) - 5/22/20t to 6/26/20 Phase! 5 (Southwest quarter of street) -6 6/26/20t07/31/20 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 gth, 2020 Construction Completion Date - September 2020  Wilding Lane Drainage & Paving Improvements Project  Anticipated Schedule-  Final Design. Authorization: December Council Meeting Final Design Completion: June 2020 Authorization and advertise for bidding: July 2020 Bid Opening: August 2020 Award and Contract Execution: September 2020 Construction Notice to Proceed: October 2020 Construction Completion Date: August 2021  2019 Maintenance Project (#2 White Pillars & Various Concrete Point Repairs)  Anticipated Schedule-  Award Contract - December 16, 2019 Construction Notice to Proceed-F February 2020 Construction Completion Date - June 2020    MINUTES  THE CITY OF PINEY POINT VILLAGE REGULAR COUNCIL MEETING MONDAY, APRIL 27, 2020  THE CITY COUNCIL OF THE CITY OF PINEY POINT VILLAGE MET IN A REGULAR MEETING ON MONDAY, APRIL 27, 2020 AT 6:30 P.M. VIA ZOOM TO DISCUSS THE THE APRIL 27, 2020 6:30 P.M. MEETING WAS HELD VIRTUALLY THROUGH THE USE 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.  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 6:32 p.m.  PLEDGE OF ALLEGIANCE  CITIZENS WISHING TO ADDRESS COUNCIL - At this time, any person with city-related business may speak to Council. In compliance with the Texas Open Meetings Act, ifa member of the public comments ori inquiries about a subject that is not specifically identified on the agenda, a member of Council or a Staff Member may only respond by giving a statement of specific factual information or by reciting existing policy. The City Council may  not deliberate or vote on the matter.  There were no citizens wishing to address Council.  1. Discuss and take possible action on the MVPD monthly report  Chief Schultz presented the monthly report.  Budget = this year the MVPD has spent 22% of their budget; it should be at 25%, but this is primarily because of a vacancy. That vacancy has been filled. On March 27th, MVPD began supplementing staff with extra patrol during the COVID-19 pandemic issues. The officers are providing extra patrol coverage especially during the time when there are a lot of residents walking. The MVPD has seen an increase in the transient population. MVPD identified 2 locations of homeless camps near San Felipe, the bridge, and near the bayou. Arobbery occurred on Smithdale. A search of the ALPR assisted with providing all license plate number and an address which enabled the police to locate the Due to the Corona Virus, MVPD placed 150 signs through-out the community During the month of March Piney Point had 1,635 calls. There were 1,371 house watches, 6 accidents, 96 emergency events with a response time of 3 minutes and  individual who committed the robbery. notifying individuals of no soliciting    12 seconds. There were 62 police reports written, 1 crime against a person, and Chief Schultz clarified that the extra patrol consists of MVPD Police Officers and they are paid overtime. MVPD has applied for grant opportunities and reimbursement Chief Schultz also clarified that the homeless camps are on the Houston side of the Chief Schultz added that the Budget is still in the construction phase. The personnel benefit cost is below 4%. The total budget is 4.4%. There will be additional budget  21 crimes against property.  from the State and Federal governments as a result of COVID-19.  bayou.  discussion at the next Commission meeting.  2.  Discuss and take possible action on the VFD monthly report Audit of 2019 Village Fire Department Financials  a. b. C.  Proposed Amendment to the 2019 Budget to reflect the results after the audit Consider moving $115,864 from the Ambulance Building Fund to the General  Fund  d. 2021 Proposed VFD Budget  Commissioner Nash stated the VFD were submitting the Proposed 2021 Budget and Assessments per City; the General Fund Detail; the Capital Replacement Fund Detail; the Organizational Structure; and the Commissioners and Alternates. Commissioner Nash explained that during the audit process it was discovered that the VFD was over budget in a couple of categories in 2019. VFD is requesting approval from the Cities to use the ambulance funds for the accounts that were over Council Member Kollenberg made a motion to approve the VFD Amendment to the 2019 Budget to reflect the results after the audit; by utilizing the 2019 ambulance revenue to cover the $115,864 shortage. Council Member Bender seconded the Commissioner Nash explained that the progress on the Fire Station has slowed with the onset of the Corona Virus. VFD will be meeting with the contractor by Zoom on Commissioner Nash updated Council on the operational status oft the VFD.  budget. The overage was in salaries and benefits.  motion and it passed unanimously.  May 13, 2020.  The VFD is fully staffed  Ar replacement fire engine is expected in September 3 ambulances in use; 1 is equipped in plastic which was used for Ebola cases, and it is being used as backup for Corona Virus issues VFD has had 66 Corona Virus incidents from March 20th. - April 26th 2department personnel tested positive for Corona Virus. 1 individual has returned Council deferred the vote for the 2021 Proposed VFD to the next Council meeting.  to work and the other is still recovering    Council thanked Commissioner Nash for his service as Chair on the Board of Discuss and take possible action on Towersource Small Cell Network Request There were changes to their request. There was no discussion. This item was  Commissioners.  3.  skipped.  4.  Discussion and take possible action on Sidewalk Improvements  Council considered sidewalk improvements. There are several sidewalks that have the potential to be tripping hazards. Council reviewed a list of sidewalks in need of repair. The City Engineer explained the sidewalk improvements could be included in the 2019 Maintenance Project by executing a Change Order. He added there will be approximately $52,000 remaining in the current project. There was discussion regarding limitations and cost. The 2020 budget includes $40,000 for Sidewalk Improvements. Council determined they would identify repairs needed not to exceed $52,000. The City Engineer explained to begin the process would include taking measurements, prioritizing critical areas; and determine range and budget. Council Member Kollenberg made a motion to authorize the Mayor to execute a Change Order to the 2019 Maintenance Project for sidewalks in an amount not to exceed $52,000. Council Member Bender seconded the motion and it passed unanimously. Discuss and take possible action on the Mayor's monthly report, including but Landscaping Update - The previously approved Echo Lane project is a piece of property owned half by the City and half by the property owner. The property owner completed his part of the project by planting trees. The City will now do The Mayor reported that he visited the Federal American Grill on Friday. The restaurant was open with 30% capacity and observed social distancing, disposable menu's, and staff wearing personal protective equipment.  5.  not limited to:  their part.  6. Discuss and take possible action on the City Administrator's monthly report,  including but not limited to: March 2020 Financials  There was discussion regarding how to re-open business during the COVID-19 pandemic. Currently everyone comes to work by shift. The City Administrator recommends everyone to return to work. The May 5th and 19th court dates can be pushed back to July. The Director of Planning & Development explained that permits are being issued for existing projects but not for new projects. She added pre-consulting can be done by Zoom or by appointment. The City Attorney stressed the need to resume a modified application process to address all the Governor's recommendations. There was discussion regarding how and when to bring employees back to work and the issue of people visiting the office. Council Member Bender made a motion to authorize the Mayor, outside of the Declaration tocontinue to work with City Staff to monitor City Hall. Council Member Thompson  seconded the motion and it passed unanimously.    7.  Discuss and take possible action on additional costs for North Country Squire The City previously discussed a change order to the 2019 Maintenance Project to include an additional concrete point repair on North Country Squire. The Contractor has provided a new quote for the additional work. The cost increased. The City Engineer did a Construction Cost Comparison. The new quote remains less than other contractors. Council discussed the new quote versus repair of the sidewalks. Council determined to repair sidewalks and return to this repair on a later date. Council Member Kollenberg amended the motion passed on Agenda Item #4 Sidewalk Improvements to, authorize the Mayor to enter into a Change Order for Sidewalks to the extent there is money which can be allocated from this project sO it does not exceed the 25% Change Order requirement. Council Member Bender Discuss and take possible action on quotes for guardrail on South Piney Point The City reported several instances in which southbound cars veer off S. Piney Point Road just south of Memorial running off the road and over multiple crepe myrtles before hitting a large oak tree. Another location of damaged guardrail is on S. Piney Point Road in the northbound direction between Carlton Park and the Buffalo Bayou bridge. HDR: solicited quotes for the repair oft the guardrail at both locations. The City Engineer recommends Council accept the quotes from ISI Contracting, Inc. for the repairs to the guardrails. Council Member Dodds made a motion to accept the quotes from ISI Contracting, Inc. to repair the guardrails at both locations. Council Member Discuss and take possible action on the City Engineer's monthly report The City Engineer updated Council on the progress of Beinhorn Drainage & Sidewalk Improvements Project. There has not been a lot of activity. Center Point is resolving conflicts with their gas lines and should be finished by the time the Contractor gets to those locations. The Contractor has been off to a very slow start on this project due to issues with their work crew. The manufacturer of the junction boxes has also had delay's because they are working with reduced staff due to the Corona Virus. Notice to Proceed was issued on March 9, 2020. Issues with the Contractor have been The City Engineer updated Council on the 2020 Paving Improvements. HDR will assess additional asphalt point repairs to this project at the next Council Meeting. Council inquired about any problems or issues with the Surrey Oaks Paving & Drainage Improvement Project. The City Engineer said everything is moving along well. He will call the Contractor regarding the possibility of switching Phase 4 or  concrete point repair change order  seconded the motion and it passed unanimously.  8.  Road  Thompson seconded the motion and it passed unanimously.  9.  resolved and the City should see some progress.  Phase 5.  At7:47 p.m. Council Member Herminghaus left the Council Meeting.  10. Discuss and take possible action on the minutes of the March 30, 2020 Council  meeting    Council Member Dodds made a motion to approve the Minutes oft the March 30, 2020 Council Meeting. Council Member Bender seconded the motion and it passed  unanimously.  Back to the Engineer's Report (item #8)  The City Engineer reported they had just received a quote fort the survey ofChuckanut Lane. The cost is approximately $7,000. This was an item on the Engineer's Report. The agenda item was to discuss and take possible action on the City Engineer's Report. There was no one opposed to the Mayor moving forward with this survey. Council Member Kollenberg made a motion to authorize the Mayor to execute and accept the survey proposal not to exceed $7,500. Council Member Bender seconded  the motion and it passed unanimously.  11. Discuss and take possible action on any future agenda items, meeting dates,  etc.  Next Council Meeting is May 18, 2020 Swear in Mayor and Council Members  Council Member Herminghaus returned to the Council Meeting at 7:51 pm  Next Engineer Meeting is May 13, 2020 MVPD and VFD Budgets  Citizens Wishing to Address Council - There was one Citizen Comment that was present during the meeting but missed the Citizens Wishing to Address Council at the beginning of  the meeting.  Ryan Harris, of Rob Ryan Construction thought he was on the agenda to discuss his issue. He recently built a home at 5 Memorial Point Lane. He missed the deadline for the Temporary Certificate of Occupancy because one of the nine items that needed to be completed had some issues and was not approved. The  City Administrator will contact Mr. Harris to discuss.  12. Adjourn  Council Member Herminghaus made a motion to adjourn. Council Member Bender seconded the motion and it passed unanimously. The meeting adjourned at 8:01  p.m.  PASSED AND APPROVED this 18th day of May 2020  Mark Kobelan Mayor  Karen Farris City Secretary