CITY OF RAGER AMENDED NOTICE OF A REGULAR MEETING Notice is hereby given that a Regular Meeting of the Governing Body of the City of Ranger, Texas, will be held on Monday, August 12, 2024 at 5:30 p.m. in City Hall, 400 West Main Street Ranger, Texas. The following subjects will be discussed, to wit: Agenda Item 01: Call to Order- Mayor Robinson Roll Call/Quorum Check Invocation of Prayer Pledge of Allegiance to the United States Flag Pledge of Allegiance to the Texas Flag Agenda Item 02: Citizen'sl Presentation-At this time, anyone on the list will be allowed to speak on any matter other than personnel matters or matters under litigation, for a length of time not to exceed THREE: minutes. No Council/Board discussion or action may take place ona matter until such matter has been placed on an agenda and posted in accordance with law. Agenda Item 03: Announcements from City Council or Staff-Comments may be made by council or staff, BUTNOACTIONTAKEN on the following topics without specific notice. Those items include: Expressions of Thanks, Congratulations or Condolence; Information on Holiday schedules; Recognition of public officials, employees or citizens other than employees or officials whose status may be affected by the council through action; Reminders of community events or announcements involving an imminent threat to the public health and Agenda Item 04: Discuss/Consider: approval of the city council meeting minutes for the Agenda Item 05: Discuss/Consider: presentation and approval oft the Annual Audit prepared by Agenda Item 06: Discuss/Consider: Resolution No. 2024-08-12-M: a resolution by the City Council of the City of Ranger, Texas, to enter into an agreement with the State of Texas through the Texas Department of Transportation for the temporary closure of the State Highway 101 (Main St.) from Commerce Street to the Ranger Willow Park for a Roaring Ranger Day Parade on September 21, 2024 sponsored by the Ranger Historical Preservation Society. - Donna Agenda Item 07: Discuss/Consider: approving the use of hotel motel tax funds up to $12,000.00 for advertising and signage for the Roaring Ranger Day 2-day event. - Ken Charman, safety of the people of the municipality. regular meeting on July 22, 2024. - Somer Lee, City Secretary Caroline McLane, CPA for the fiscal year end of 2023. Thackerson, RHPS Ranger Citizen Task Force CITYOFE RANGER COUNCIL MEETING AGENDA, AUGUST 12, 2024 CONTINUED closure prior to fence construction. Jared Calvert, Commissioner Place 4 Agenda Item 08: Discuss/Consider: Vespasian Ave width, ditches, repair options or possible Agenda Item 09: Discuss/Consider: Convene into executive session pursuant to Section 551.071, Texas Government Code, and Section 1.05, Texas Professional Rules of Disciplinary Cause No. CV2246534, Ranger Airfield Maintenance Foundation VS. City of Ranger, in Cause No. 24-067-DCCV-47030, Ranger Airfield Maintenance Foundation VS. City of Conduct to consult with legal counsel regarding: the 91St Judicial District Court, Eastland County, Texas and the Ranger Airfield Foundation Lease Agreement; and Ranger, in the 915'Judicial District Court, Eastland County, Texas Agenda Item 10: Discuss/Consider: Reconvene into open session to take action as determined Cause No. CV2246534, Ranger Airfield Maintenance Foundation VS. City of Ranger, in Cause No. 24-067-DCCV-47030, Ranger Airfield Maintenance Foundation VS. City of appropriate in the City Council's discretion regarding: the 91St Judicial District Court, Eastland County, Texas and the Ranger Airfield Foundation Lease Agreement; and Ranger, in the 91St Judicial District Court, Eastland County, Texas Agenda Item 11: Discuss/Consider: Convene into executive session pursuant to Section 551.087, Texas Government Code, and Section 1.05, Texas Disciplinary Rules of Professional Conduct regarding economic incentives for a company that seeks to locate in the city. - REDC Agenda Item 12: Discuss/Consider: Reconvene into open session and take action as determined appropriate regarding economic incentives for a company that seeks tol locate in the city. - Agenda Item 13: Discuss/Consider: Convene into executive session pursuant to Section 551.071, Texas Govemment Code, and Section 1.05, Texas Disciplinary Rules of Professional Conduct to consult with legal counsel regarding enforcement of economic development A&B Board REDC A&B Board nondisclosure agreements. - Terry Robinson, Mayor Agenda Item 14: Discuss/Consider: Reconvene into public session to take action as determined appropriate regarding enforcement of economic development nondisclosure agreements. - Terry Agenda Item 15: Discuss/Consider: Convene into executive session pursuant to Section 551.071, Texas Government Code and Section 1.05, Texas Disciplinary Rules of Professional Conduct to consult with legal counsel about personnel investigations. - Jared Calvert, Robinson, Mayor Commissioner Place 4 Agenda Item 16: Discuss/Consider: Reconvene into open session to take action as determined appropriate in the City Commission's discretion regarding personnel investigations. - Jared Calvert, Commissioner Place 4 CITY OF RANGER COUNCIL MEETING AGENDA, AUGUSTI 12,2024 CONTINUED Agenda Item 17: Discuss/Consider: Convene into executive session pursuant to Section 551.074, Texas Government Code, to discuss and consider possible employment and duties ofa Agenda Item 18: Discuss/Consider: Reconvene into open session to take action as determined appropriate in the City Commission's discretion regarding employment and duties of a Personnel Agenda Item 19: Discuss/Consider: Consent Items; the Approval of Monthly Department Reports: Personnel Director. - Jared Calvert, Commissioner Place 4 Director. - Jared Calvert, Commissioner Place 4 Finance Report- Fire/EMS Report- Chief Darrel Fox Police Department- Chief Moran Animal Control/Code Enforcement- Public Works Report- Library Report- Librarian Dianal McCullough REDC4A Report- Marla" Tovar, President REDC 4B Report- Marla' Tovar, President Municipal Court] Report- Judge Tammy Archer Agenda Item 20: Discuss/Consider: Adjournment I,theu undersigned authority, dol hereby certify that the above notice of meeting of the Governing Body of the City of Ranger isa true and correct copy of said notice on the bulletin board at the City Hall of the City of Ranger, a place convenient and readily available tot the general public at all times, andi notice was posted by 6:30p p.m., August 8, 2024 and remained posted for 72 hours preceding the scheduled time of the meeting. Somer Lee Somer Lee, City Secretary NOTICE OFA ASSISTANCE The City council reserves the right to convene into Executive Session concerning any of the items listed on this agenda under the authority oft ther mayor, whenever itis consideredi necessary: andl legallyj justified under the Open! Meetings Act. Ranger Cityl Halla and Council Chambers are wheelchair: accessible: and accessible parking spaces are available. Request fora accommodation: ori interpretive services must! ber made 481 hours priort tot this meeting. Please contact City Secretary's office at (254) 647-35221 fori information ora assistance. This Notice was removedi from the outside bulletin board on. by CITY OF RAGER REGULAR MEETING MINUTES Al Regular Meeting of the Governing Body oft the City of Ranger, Texas, was held on Monday, July 22, 2024 at 5:30 p.m. in City Hall, 400 West Main Street Ranger, Texas. The following subjects were discussed, to wit: Honorable Terry Robinson Commissioner. Joe Sigler Commissioner Charlie Archer Commissioner Wendy Erwin Commissioner. Jared Calvert City Manager Savannah Fortenberry City Secretary Somer Lee COUNCIL MEMBERS AND CITY STAFF PRESENT: Mayor Place 1 Place 2 Place 3 Place 4 Agenda Item 01: Call to Order- Mayor Robinson Roll Call/Quorum Check- City Secretary, Somer Lee Invocation of Prayer- Mayor Robinson Pledge of Allegiance to United States Flag- Mayor Robinson Pledge of Allegiance to Texas Flag- Mayor Robinson Agenda Item 02: Citizen's Presentation: 1.J Joseph Mireles spoke in regards to several dilapidated mobile homes near his business. He believes these are as safety hazard, fire hazard, and a site for sore eyes. Mr. Mireles stated he would like to see something done by code Agenda Item 03: Announcements from City Council or Staff- 1. Commissioner Calvert stated he was. kept off the agenda to talk about a personnel director that is code enforcement certified. 2. City Manager, Savannah Fortenberry, announced that the city is still in stage 2 drought restriction and encourages citizens to conserve water as much as possible. Agenda Item 04: Discuss/Consider: approval of the updated city council regular meeting and the updated called meeting minutes on June 24, 2024. - Somer Lee, City Secretary *Motion made by Commissioner Sigler to accept the minutes for the regular and called meeting on June 24, 2024, and Commissioner Erwin 2nd the motion with correction to agenda item number three enforcement to help clean up our city. oft the called meeting minutes. All Ayes and Motion Passed. CITYOFI RANGER COUNCIL MEETING AGENDA,ULY22,2024 CONTINUED Agenda Item 05: Discuss/Consider: approval of the city council meeting minutes for the *Motion made by Commissioner Archer to accept the meeting minutes for regular meeting on. July 8, Agenda Item 06: Discuss/Consider: approval to designate August 24, 2024, for the "Day of Champions" for Ranger College and authorize the use of city services. - Gabe Lewis, Ranger *Motion made by Commissioner Calvert to approve the use of city services for the Day of Champions on August 24, 2024, and Commissioner Archer 2nd the motion. All Ayes and Motion Agenda Item 07: Discuss/Consider: free clean-up day located at the City's Collection Station August 24, 2024, for RESIDENTIAL customers with rules applying. - Savannah Fortenberry, regular meeting on July 8, 2024. - Somer Lee, City Secretary 2024, and Commissioner Sigler 2nd the motion. All Ayes and Motion Passed. College Passed. City Manager *Commissioner Erwin made a motion to approve free clean-up day on August 24, 2024, and was 2nd by Commissioner Archer. All Ayes and Motion Passed. Agenda Item 08: Discuss/Consider: approval to fundraise within the city for a Veteran's Program, Light the Veteran's Courthouse. - Ruben Zarate, Citizen *Mr. Zarate was not present. *Motion made by Commissioner Sigler to approve fundraising for a Veteran's Program within the Agenda Item 09: Discuss/Consider: public works director position. - Joe Sigler, Commissioner *Mayor Robinson stated that this was requested to be taken off the agenda by Commissioner city and Commissioner Archer 2nd the motion. All Ayes and Motion Passed. Place 1 Sigler. *No Action Taken. Agenda Item 10: Discuss/Consider: Discuss past and current audit, issues, deficiencies, and *Commissioner Calvert gave al brief update on the past and current audits, issues, deficiencies, accounting principles. Jared Calvert, Commissioner Place 4 and accounting principles. *No Action Taken. Page 2 of4 CITY OF RANGER COUNCIL MEETING AGENDA,uLY2,2024 CONTINUED Agenda Item 11: Discuss/Consider: The appraisal solicited and employed by the city council on. July 25, 2022 by a professional commercial real estate appraiser. - Jared Calvert, Commissioner Place 4 Commissioner Calvert made a motion toj publish the REDC appraisal to the city website to use in comparison to the airfield appraisal that is also published on the city website and Commissioner Agenda Item 12: Discuss/Consider: Convene into executive session at 5:53 p.m. pursuant to Section 551.087, Texas Government Code, and Section 1.05, Texas Disciplinary Rules of Professional Conduct regarding economic incentives for a company that seeks to locate in the Agenda Item 13: Discuss/Consider: Reconvene into open session at 8:07 p.m. and take action as determined appropriate regarding economic incentives for a company that seeks to locate in Commissioner Archer made a motion to continue negotiations and the previous requested information and the motion was 2nd by Commissioner Erwin. All Ayes and Motion Passed. Agenda Item 14: Discuss/Consider: Convene into executive session at 5:53 p.m. pursuant to Section 551.071, Texas Government Code, and Section 1.05, Texas Disciplinary Rules of Professional Conduct to consult with legal counsel regarding City of Ranger V. Eastland County Water Supply District, PUC Docket No. 56315, State Office of Administrative Hearings (SOAH), Docket No. 473-24-18859.WS and a possible settlement agreement. - Terry Robinson, Agenda Item 15: Discuss/Consider: Reconvene into open session at 8:07 p.m. to take action as determined appropriate in Council's discretion regarding City of Ranger V. Eastland County Water Supply District, PUC Docket No. 56315, State Office of Administrative Hearings (SOAH), Docket No. 473-24-18859.WS and aj possible settlement agreement. - Terry Robinson, *Commissioner Sigler made a motion to allow the Mayor and City Manager toj proceed with the recommended changes that were discussed and Commissioner Erwin 2nd the motion. Ayes; Sigler, Erwin, Robinson. Abstained; Calvert, Archer. Motion passed. Agenda Item 16: Discuss/Consider: Convene into executive session at 5:53 p.m. pursuant to Section 551.071, Texas Government Code, and Section 1.05, Texas Disciplinary Rules of Professional Conduct to consult with legal counsel regarding Cause No. 24-067-DCCV-47030, Ranger Airfield Maintenance Foundation V. City of Ranger, In the 91st Judicial District Court, Agenda Item 17: Discuss/Consider: Reconvene into open session at 8:07 p.m. to take action as determined appropriate in the City Council's discretion regarding Cause No. 24-067-DCCV- 47030, Ranger Airfield Maintenance Foundation V. City of Ranger, In the 91st Judicial District Archer 2nd the motion. All Ayes and Motion Passed. city. - REDC A&B Board the city. - REDC A&B Board Mayor Mayor Eastland County, Texas. - Charlie Archer, Commissioner Place 2 Court, Eastland County, Texas. - Charlie Archer, Commissioner Place 2 Page 3 of4 CITY OF RANGER COUNCIL MEETING AGENDA,ULY22,2024 CONTINUED Agenda Item 15: Discuss/Consider: Adjournment- 8:09 p.m. *No Action. *Motion made by Commissioner Archer to adjourn and 2nd by Commissioner Sigler. All Aye and Motion Passed. These minutes were approved on the 12" day of August, 2024. CITY OF RANGER, TEXAS ATTEST: Somer Lee, City Secretary Terry Robinson, Mayor Page 4 of4 M CAROLINE MCLANE CPA August 12,2024 City of Ranger 400 West Main Street Ranger, TX 76470 Honorable Mayor, City Commissioners and City Manager of the City of Ranger, Texas Dear Mayor, City Commissioners and City) Manager: Wel have audited the financial statements of the City of Ranger as of and for the year ended September 30, 2023, and have issued our report thereon dated August 12, 2024. Professional standards require that we advise you oft the following matters relating to our audit. Our Responsibility in Relation to thel Financial Statement. Audit As communicated in our engagement letter dated July 24, 2023, our responsibility, as described by professional standards, is to form and express an opinion 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 thei 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 the City of Ranger solely for the purpose of determining our audit procedures We are also responsible for communicating significant matters related to the audit that are, in our professional However, we are not required to design procedures for the purpose ofi identifying other matters to communicate you or management of your respective responsibilities. and not toj provide any assurance concerning such internal control. judgment, relevant to your responsibilities in overseeing the financial reporting process. toyou. Planned Scope and Timing of the. Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all Compliance with Alll Ethics Requirements Regarding Independence relevant ethical requirements regarding independence. We have identified the following significant risks: Significant Risks Identified (325)829-4529 ocneponan 1169F FM2 2404 Abilene, TX79601 The City of Ranger uses QuickBooks to account for all of their activities. QuickBooks does not allow for fund accounting, so the riski is that funds can become out of balance. Qualitative Aspects of thel Entity's Significant Accounting Practices Significant Accounting Policies Management has the responsibility tos select and use appropriate accounting policies. A summary of thes significant accounting policies adopted by the City of Ranger is included in Note 1 to the financial statements. There have been noi initial selection of accounting policies and no changes in significant accounting policies ort their application during the fiscal year ending September 30, 2023. 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 isal 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 future events. 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 thei financial statements are as follows: 1. Estimates of net pension labilities/assets and deferred inflows and outflows. 2. Depreciation expense and accumulated depreciation Management's estimate of the pension and related numbers is based on actuarial numbers provided by Texas Municipal Retirement System for each' Texas city participating in retirement and other post employment benefits. We evaluated the key factors and assumptions used to develop the pension and deferred estimates and determined that they are reasonable in relation to the basici financial statements taken as av whole andi ini relation tot the applicable Management's estimate of the depreciation expense is based on straight line depreciation over thee estimated life of the asset. We evaluated the key factors and assumptions used to develop the estimated life and determined that it isr reasonable in relation to the basic financial statements taken as a whole and ini relation to the applicable opinion opinion units. units. Financial. Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance toi financial statement users. The most sensitive disclosures affecting the City ofl Ranger's financial statements relate to: retirement and depreciation. Significant Difficulties Encountered during the Audit Uncorrected and Corrected Misstatements We encountered no significant difficulties in dealing with management relating to the performance of the audit. For purposes of this communication, professional standards also 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 appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There are no uncorrected Ina 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. The attached schedule of adjusting entries identifies the corrected misstatements that wei identified as ai result of our audit procedures that misstatements. were brought to the attention of, and corrected by, management. Disagreements with Management For purposes oft 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 tot the City of Ranger'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 August 12, 2024. 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, andt 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 the City of Ranger, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, 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 This report is intended solely for thei information and use of the commissioners, and management of the City of Ranger andi is not intended to be and should not be used by anyone other than these specified parties. our retention as the City of Ranger's auditors. Casolie helans, CPA Caroline McLane, CPA Abilene, TX 79601 CITY OF RANGER, TEXAS Annual Financial Report For the Year Ended September 30, 2023 Table of Contents Page Independent Auditor's Report.. Management's Discussion and Analysis. Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position.. Statement of Changes in Net Position Fund Financial Statements: Balance Sheet of the Governmental Funds tot the Statement of Net Position Governmental Funds. 3 9 10 11 12 13 14 15 16 17 18 34 38 Reconciliation oft the Balance Sheet of the Governmental Funds Balance Sheet Statement of Revenues, Expenses and Changes in Fund Balance - the Governmental Funds to the Statement of Changes in Net Position Reconciliation oft the Statement of Revenues, Expenditures and Changes in Fund Balance of Statement of Revenues, Expenditures, and Changes in Net Positon--Proprietary Funds Statement of Net Postion--Proprietary Funds. Statement of Cash Flows--Proprietary Funds. Notes to Financial Statements Required Supplementary Information Compliance and Internal Control Section.. M CAROLINE MCLANE CPA INDEPENDENT AUDITOR'S REPORT Tot the Honorable Mayor and City Council of the City of Ranger, Texas: We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fundi information of the City of Ranger, Texas (the "City"), as of andi for the yeare ended September 30, 2023, andt the related notes toi thet financial statements, which collectively comprise the City's basic financial statements as listedi int the table of contents. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Ranger, Texas as of September 30, 2023 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended, and the respective budgetary comparison fort the general fundf fort they year then endedi in accordance with accounting principles generally accepted in the United States of America. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation oft financial statements that are free from material misstatement, whether due tot fraud or error. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our auditi in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are freei from material misstatement. Ana audit involves performing procedures to obtain audit evidence about the amounts and disclosures int the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City'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 City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Wel believe that the audit evidence we have obtained is sufficient and appropriate to provide al basis for our Auditors' Responsibility audit opinion. (325)829-4529 ocncpNcnaten 1169FM2404 Abilene, TX79601 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed int thet table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the! basici financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing thei information and comparing thei information for consistency with management's responses to my 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 the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Canotne helans, CPA Caroline McLane, CPA August 12, 2024 [2] CITY OF RANGER, TEXAS MANAGEMENTS DISCUSSION AND ANALYSIS ASOF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 As management of the City of Ranger, we offer readers of the City's financial statements this narrative overview and analysis oft the financial activities oft the City for the fiscal year ended September 30, 2023. FINANCIAL HIGHLIGHTS Government-Wide Financial Statements Thea assets oft the City of Ranger exceeded its liabilities at the close of the 20231 fiscal year by $7,990,241 (net position), which is an increase of $42,733 over the 2022 fiscal year's ending net position of As of September 30, 2023, $2,056,791 (unrestricted) may be used to meet the government's ongoing obligations to citizens. $5,933,450 of the City's equity is invested in capital assets (net of related debt), and $1,094,992 of the City's equity is restricted for the use of the Economic Development Corporation. The City's total assets increased by $145,810 during the 2023 fiscal year, and total liabilities increased $7,947,509. by $103,078. Fund Financial Statements As of the close of thet fiscal year, the City's General Fund reported an ending unassigned fund balance of $408,592 which reflects a decrease of -$134,238 for the year ended September 30, 2023, over the The City's Utility Fund had ac decrease of $(175,624) in net position during the 20231 fiscal year, resulting in ending fund balances of $5,861,462. Of the Utility Fund's net position, $5,861,462 ($4,729,560) was 2022 fiscal year's closing unassigned fund balance of $542,830. invested in capital assets (net of related debt) as of September 30, 2023. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City of Ranger's basic financial statements. The City's basic financial statements comprise three components: 1) government- widet financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements The statement of net position presents information on all the City of Ranger's assets and liabilities, with the difference between the two 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 of Ranger is improving or deteriorating. The statement of changes in net position presents information showing how the government'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 are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes). [3] CITY OF RANGER, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS ASOF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 The government-wide financial statements reflect functions of the City of Ranger that are principally supported by taxes and intergovernmental revenues (governmental activities). The governmental activities of the City of Ranger include general government, public safety, public works, and judicial. The government-wide financial statements can be found on pages 91 through 10 of this report. Fund Financial Statements A fund is a grouping of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The City of Ranger, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of thet funds oft the City of Ranger can be divided into three categories: governmental funds, proprietary funds, and fiduciary Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end oft the fiscal year. Such Because thet focus on 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 governmentar activities int 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 revenue, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Ranger maintains two governmentalr funds. Information is presented int the governmental fund balance sheet and in the governmental fund statement of revenues, expenses, and changes in fund balances for the General Fund, which is considered a major fund. The governmental fund financial statements can be found on Proprietary funds. When the City charges customers for the services it provides, these services are generally reported in proprietary funds. Proprietary funds are reported ini the same way that all activities are reported int the Statement of Net Position and the Statement of Changes in Net Position. Ini fact, the City's enterprise funds are the same as the! business-type: activities reported int theg government-wide financial statements, but the proprietary fund statements provide more detail and additional information, such as cash flows, for the proprietary fund. The City utilizes one major proprietary fund, the Utility fund. The proprietary fund statements can be found on pages Notes tot thet financial: statements. The notes provide additional information thati is essentiali to af full understanding oft the data provided in the government-wide and fund financial statements. The notes to thet financial statements funds. The City had no fiduciary funds as of or for the year ended September 30, 2023. information may be useful in evaluating a government's near-term financing requirements. pages 11 through 14 of this report. 15t through 17 oft this report. can be found on pages 18 through 33 of this report. [4] [5] [6] CITY OF RANGER, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS AS OF ANDI FORTHE YEAR ENDED SEPTEMBER: 30, 2023 FINANCIAL ANALYSIS OF THE GOVERNMENTS FUNDS As noted earlier, the City of Ranger uses fund accounting to ensure and demonstrate compliance with Governmental funds. Thet focus of the City of Ranger's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Ranger's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the As September 30, 2023, the City of Ranger's governmental General Fund reported an ending fund balance of, $408,592 all was unassigned and available for spending at the City's discretion. This represents approximately two months of operating equity based on fiscal year 2023 General fund finance-related legal requirements. fiscal year. expenses. CAPITAL ASSETS The City of Ranger's investment in capital assets fori its governmental activities amounts to $1,203,890 (net of accumulated depreciation). as of September 30, 2023, and its investment in capital assets fori its business-type activities amounts to $7,053,560 (net of accumulated depreciation and related debt) as of September 30, 2023. These investments in capital assets includes land, buildings, street Int the governmental funds, capital assets purchased for the year included an ambulance, radios fort the fire department and EMS, and a public works vehicle. In the utility fund, capital purchases include a CDBG project for valve replacements and effluent pumps for wastewater treatment.. Also purchased from the utility fund is a mini excavator and at trailer. See detailed comparative schedules of the City's Additional information on the City's capital assets can be found in Note 4 on pages 25 and 26 of this improvements, water and sewer facilities, as well as city vehicles and equipment. capital asset balances on thet following page. report. DEBT ADMINISTRATION AND LONG TERM LIABILITIES At September 30, 2023, the City had $2,324,000 in outstanding long-term liabilities. See detailed comparative schedules of the City's long-term liabilities on the following page. Additional information on the City's debt can be found in Note 6 on page 27-28 of this report. REQUESTS FOR INFORMATION This financial reporti is designedt to provide a general overview oft the City of Ranger'sf finances for those with an interest int the government's finances. Questions concerning any oft the information provided in this report or requests for additional financial information should be addressed to the City Secretary, City of Ranger, 400 West Main St, Ranger, Texas 76470. [71 [8] BASIC FINANCIAL STATEMENTS CITY OF RANGER, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2023 Primary Government Activities Governmental Business-Type Component Activities $ 909,140 $ 193,471 168,767 373,077 1,827,526 918,600 (2,084,080) 134,101 2,440,602 349,413 349,413 (133,025) 443,923 15,239 Unit 276,264 12,103 163,864 297,190 Total 276,264 849,134 343,724 391,360 742,947 2,337,791 10,989,931 188,746 178,801 11,960,154 465,884 465,884 803,727 59,194 131,630 99,000 (65,506) 12,911 2,225,000 3,265,956 74,849 74,849 6,336,288 692,154 2,056,791 ASSETS Pooled cash and cashe equivalents Investments Receivables (net ofa allowance foru uncollectibles) Prepaid expenses Land Construction inp progress Buildings and otheri improvements Vehicles Machinery, vehicles and equipment Infrastructure Less accumulated depreciation Restricted cash Net pension asset Total assets 427,019 $ 470,762 $ 1,806,921 643,560 11,093 391,360 72,680 510,264 10,071,331 (4,003,168) 188,746 44,700 8,357,585 116,471 116,471 200,000 359,804 43,955 131,630 99,000 (65,506) 2,225,000 2,793,883 18,712 18,712 4,729,560 1,131,901 (58,216) (6,145,464) 1,161,967 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to TMRS- pension Total deferred outflows ofr resources INTERNAL BALANCES LIABILITIES Accounts payable Accrued liabilities Deposits payable Current portion ofr noncurrent liabilities Noncurrent liabilities Debt premium Compensated: absences Duei inr more than one year Totall liabilities DEFERRED INFLOWS OF RESOURCES Deferred infow related to TMRS- pension Total deferred inflows ofr resources NET POSITION Net investment in capital assets Restricted for EDC Unrestricted Total net position (66,975) 12,911 472,073 56,137 56,137 1,203,890 924,890 2,128,780 $ 402,838 692,154 5,861,461 $ 1,094,992 $ 9,085,233 The notes to the financial statements are an integral part of this statement. [9] 85 [10] CITY OF RANGER, TEXAS SEPTEMBER 30, 2023 BALANCE SHEET OF THE GOVERNMENTAL FUNDS General Fund Other Funds 877,801 $ 193,471 1,071,272 $ 443,923 $ 133,025 15,239 70,493 662,680 408,592 408,592 1,071,272 $ Total 909,140 193,471 1,102,611 443,923 133,025 15,239 70,493 662,680 439,931 439,931 1,102,611 ASSETS Cash and cash equivalents Accounts and taxes receivable, net Due from other funds Prepaid expenses Total assets LIABILITIES Accounts payable Due to other funds Accrued liabilities Deferred tax revenue Total liabilities FUND BALANCES Restricted fund balance: Unassigned fund balance Total fund balances TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, ANDI FUND BALANCES $ $ 31,339 $ $ $ 31,339 $ $ 31,339 31,339 31,339 $ The notes to thet financial statements are an integral part of this statement. [11] CITY OF RANGER, TEXAS TOTHE: STATEMENT OF NET POSITION SEPTEMBER 30, 2023 RECONCILIATION OF THE BALANCE SHEET OF THE GOVERNMENTAL FUNDS Total Fund Balances Governmental Funds Balance Sheet $ 439,931 Amounts reported for govemmental activties ini the statement of Capital assets used in govermental activities are not financial resources and, therefore, are not reported in the govermental funds balance sheet. The net effect is to increase net position. Included in items related to assets, liabilities, and deferred inflows and outflows of resources, are the City's share of their actuarially determined net pension asset and related deferred in or outflows. The net effect is an increase to net position. Long-term liabilities, like compensated absences are not due and payable in the current period and, therefore, are not reported in the govemmental funds. The net effect is a decrease in net Property tax revenues are reported on the modified-accrual basis within the fund financial statements, resulting in deferral oft taxes uncollected within sixty days of the end of the fiscal year. In the govemment-wide financials, these revenues are recognized on a full accrual basis, resulting in an increase to net position. Net Position of Govemmental Activties - Statement of Net Position The notes to the financial statements are an integral part of this statement. net position are different because: 1,203,890 427,377 position. (12,911) 70,493 2,128,780 $ [12] CITY OF RANGER, TEXAS STATEMENT OF REVENUES, EXPENDITURES, FOR THE YEAR ENDED SEPTEMBER 30, 2023 AND CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUNDS Total Governmental Funds 470,151 441,694 125,603 19,001 623 65,363 249,001 345,825 63,113 1,780,374 2,024,784 217,256 18,014 110,132 20,832 94,622 7,168 13,812 58,137 106,343 131,679 2,802,779 (1,022,405) 900,000 900,000 (122,405) 562,336 562,336 439,931 Other Funds General Fund REVENUES Taxes Property Sales and use Franchise Hotel/motel Licenses and permits Fines and forfeitures Charges for services Grants and contributions Miscellaneous Total revenues EXPENDITURES Current: General administrative Police Cemetery Non capital grant expense Economic development Water & sewer services Fire/EMS Animal control Municipal Court Parks & recreation Library Economic development Streets Capital outlay Total expenditures EXCESS DEFICIENCY) OF REVENUE OVER EXPENDITURES OTHER FINANCING SOURCES Transfers in/(out) Total other financing sources NETCHANGE INI FUND BALANCES FUND BALANCES ATI BEGINNING OF YEAR PRIOR PERIOD. ADJUSTMENT FUNDI BALANCES ATI BEGINNING OF YEAR, AS RESTATED FUNDI BALANCES ATEND OF YEAR $ $ 470,151 $ 441,694 125,603 623 65,363 249,001 345,825 63,113 1,761,373 2,024,784 217,256 18,014 110,132 20,832 94,622 13,812 58,137 106,343 131,679 2,795,611 (1,034,238) 900,000 900,000 (134,238) 542,830 542,830 408,592 $ $ 19,001 19,001 7,168 7,168 11,833 11,833 19,506 19,506 31,339 $ The notes to the financial statements are an integral part of this statement. [13] CITY OF RANGER, TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUNDS TO THE STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR ENDED SEPTEMBER 30, 2023 Net Change in Fund Balances Total Governmental Funds ofactivities are different because: $ (122,405) Amounts reported for governmental activities in the statement Current year capital outlays are expenditures in the fund financial statements, but they are shown as increases in capital assets in the govemment-wide financial statements. The effect is an increase change in net position. Depreciation expense is recorded in the goverment-wide financial statements and as an increase to accumulated depreciation, but is not recorded in the fund financial statements. The effect is a decrease to change in net position. GASB 75 and GASB 68 require that certain expenses recorded in the govemment-wide financial statements be adjusted to reflect the City's pension and OPEB assets, deferred outflows, liabilities, and deferred inflows at their actuarially determined values. The current year result is an increase to the change in net position. 432,238 (131,679) 40,203 218,357 Change in Net Position of Governmental Activities Statement of Activities $ The notes to thet financial statements are an integral part of this statement. [14] CITY OF RANGER, TEXAS SEPTEMBER 30, 2023 STATEMENT OF NET POSTON-PROPRLETART FUNDS Utility Fund $ 427,019 $ 643,560 200,000 1,270,579 11,093 391,360 72,680 510,264 10,071,331 (4,003,168) 188,746 44,700 7,287,006 8,557,585 $ 116,471 116,471 359,804 $ 43,955 131,630 99,000 634,389 (65,506) 2,225,000 2,159,494 2,793,883 18,712 18,712 4,729,560 1,131,901 5,861,461 8,674,056 $ Total 427,019 643,560 200,000 1,270,579 11,093 391,360 72,680 510,264 10,071,331 (4,003,168) 188,746 44,700 7,287,006 8,557,585 116,471 116,471 359,804 43,955 131,630 99,000 634,389 (65,506) 2,225,000 2,159,494 2,793,883 18,712 18,712 4,729,560 1,131,901 5,861,461 8,674,056 ASSETS Current assets: Cash and cash equivalents Accounts receivable, net Due from other funds Other current assets Total current assets Noncurrent assets: Capital assets: Land Construction in progress Buildings and otheri improvements Machinery, vehicles and equipment Infrastructure Less accumulated depreciation Restricted cash Net pension asset Total noncurrent assets Total assets DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions Total deferred outfows of resources LIABILITIES Current liabilities: Accounts payable Accrued liabilities Due to other funds Customer deposits Notes payable- current Total current liabilities Noncurrent liabilities: Debt premium Notes payable Total noncurrent liabilities Total liabilities DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions Total deferred inflows of resources NET POSITION Net invested in capital assets Unrestricted Total fund balances $ TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, ANDI FUND BALANCES $ The notes toi thei financial statements are an integral part of this statement. [15] CITY OF RANGER, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES INI NET POSITION-PROPRIETARY FUNDS FOR THE YEARI ENDED SEPTEMBER 30, 2023 Utility Fund 1,425,213 $ 559,140 563,745 2,548,098 1,485,931 61,075 270,145 345,142 212,564 54,029 2,428,886 119,212 475,532 115,801 13,831 605,164 724,376 (900,000) (175,624) 6,037,086 5,861,462 $ Total 1,425,213 559,140 563,745 2,548,098 1,485,931 61,075 270,145 345,142 212,564 54,029 2,428,886 119,212 475,532 115,801 13,831 605,164 724,376 (900,000) (175,624) 6,037,086 5,861,462 OPERATING REVENUES Charges for sales and services Water sales Sewer charges Sanitation charges Total operating revenues OPERATING EXPENSES Costs of sales and services Administrative expenses Depreciation Cost of sanitation services Cost of sewer Interest expense Total operating expenses OPERATING INCOME NON-OPERATING REVENUES (EXPENSES) Grant revenue Miscellaneous revenues Interest income $ Total non-operating revenues (expenses) INCOME BEFORE TRANSFERS TRANSFERS IN/(OUT) CHANGE IN NETPOSITION NETI POSITION- BEGINNING NETI POSITON-ENDING The notes to the financial statements are an integral part of this statement. [16] CITY OF RANGER, TEXAS STATEMENT OF CASH FLOWS-PROPRIETART FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2023 Combined Business Type Activities $ 2,259,728 (398,489) (1,788,541) 72,698 (54,029) (124,000) 13,831 (164,198) (1,136,692) 371,000 (765,692) (857,192) 1,472,957 615,765 119,212 270,145 (283,500) 28,891 (45,154) 39,818 (13,401) 72,698 CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Payments to employees for salaries and benefits Payments to suppliers and service providers Net cash provided by operating activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Interest paid on debt Principal paid on capital debt Interest revenue Net cash used in capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Cash paid for capital assets Miscellaneous revenues Net cash provided by investing activities NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND EQUIVALENTS, BEGINNING CASH AND EQUIVALENTS, ENDING RECONCILIATION OF OPERATING INCOME TOI NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income (loss) Adjustments to reconcile operating income to net cash flows from operating activities: Depreciation Changes in operating assets Receivables Prepaid expenses Changes in operating liabilities Accounts payable Accrued liabilities and payroll Changes in pension related accruals/deferrals Customer deposits Deferred income Net cash provided by operating activities $ $ The notes to the financial statements are an integral part of this statement. [17) CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS ASOF AND FOR1 THE YEAR ENDED SEPTEMBER 30, 2023 NOTE1-S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General Description of Reporting Entity City of Ranger, Texas (the "City") is a charter city in which citizens elect the mayor at large and four council members. The financial statements of the City are prepared in accordance with U.S. Generally Accepted Accounting Principles ("GAAP").1 The City'sn reportinge entity applies all relevant Governmental Accounting Standards Board (GASB/ponouncements: Proprietary funds apply only those Financial Accounting Standards Board ("FASB") pronouncements and Accounting Principles Board ("APB") opinions issued on or before November 30, 1989, unless those pronouncements conflict with or For financial reporting purposes, the City includes all funds and account groups for which the City is considered to be financially accountable. The criteria used by the City for including activities in preparing its financial statements are in conformity with GASB Statement 14, "The Financial Reporting The accompanying financial statements present the City's primary government and component unit over which the City exercises significant influence. Significant influence or accountability is based primarily on operational or financial relationships with the City (as distinct from legal relationships). The Ranger Economic Development Corporation (the "EDC") is a non-profit corporation specifically governed by Sections 4A and 4B of the Development Corporation Act of 1979, Tex. Rev. Civ. Stat. Ann. Art 5190.6. The Corporation was organized exclusively for the purposes of benefitting and accomplishing public purposes of the City by promoting, assisting and enhancing economic development activities for the City as provided by the Development Corporation Act of 1979. The Ranger Economic Development Corporation does not meet the criteria for blending and is, therefore, contradict GASB pronouncements, in which case, GASB prevails. Entity." Component Unit reported discretely using a government fund type. Basis of Presentation - Government-wide Financial Statements The statement of net position and thes statement of activities include the financial activities oft the overall government. The government activities include programs supported primarily by taxes, franchise fees, grants and other intergovernmental revenues. These programs generally do not originate from an exchange transaction, while business-type activities include operations that rely to a significant extent on fees and charges for support. Separate financial statements are provided for governmental funds and proprietary funds. The statement of activities demonstrates who shares in the cost of participation inp programs which the City operates. The' "charges for services" column includes payments made by parties that directly benefit from goods and/or services provided. Examples include fees for as swimming pool or golf course. Grants and contributions include payments made by Texas Water Development Board or CDBG. If a revenue is not a program revenue, iti is a general revenue used to support all of Interfund activities between governmental funds and proprietary funds appear as due to/froms on the governmental balance sheet and proprietary fund statements. Interfund activities appear as other resources/uses on the governmental and proprietary funds' statement of revenues, expenditureslexpenses and changes int fund balance/net position. Finally, interfund activities appear as transfers on the government and proprietary statements of activities and changes in net position, as well as the governmental and proprietary funds' statements of revenues, expendituesexpenses and changes in fund balance/net position. As a general rule, the effect on inter-fund activity has been eliminated between governmental funds from the government-wide financial statements. the City's functions. Taxes are always general revenues. [18] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS ASOF AND FOR THE YEARI ENDED SEPTEMBER 30, 2023 NOTE1-S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Basis of Presentation - Fund Financial Statements - Continued The statement of changes in net position presents a comparison between direct expenses and program revenues for the different business-type activities of the City and for each function of the City's governmental activities. Direct expenses aret those that are: specifically associated with a program orf function and, therefore, are clearly identifiable to a particular function. The City does not allocate indirect expenses ini the statement of changes in net position. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, fees, fines, and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program The fund financial statements provide information about the City's funds. Separate statements are presented for each fund category; governmental and proprietary. The City reports the following The General Fundi is the City's only major governmental fund and isi its primary operating fund. Itaccounts for and reports all financial resources of the City except those required to be The Utility Fund is to account for the provisions of water, sewer, and sanitation services to residents and commercial enterprises of the City and approximate area. The City maintains this fund to account for water and sewer billing and collection, maintenance and operations, extension and improvements, consumer deposits and debt service, all of which are intended 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 to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-widel financial statements. Balances between funds included in governmental activities are eliminated so that only the net amount is included as internal balances int the governmental activities column. Similarly, balances between the funds included in business- type activities are eliminated sO that only the net amount is included as internal balances in the business-type activities column. Further, certain activity occurs during the year involving transfers of resources between funds. Ini fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported ini fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in government activities are eliminated so that only the net amount is included: as transfersi in the government: activities column. Similarly, balances between the funds included in business-type activities are eliminated sO that only the net amount is revenues, including all taxes, are presented as general revenues. governmental funds: accounted for and reported in another fund. The City reports thei following enterprise funds: tol be self-supporting through user charges. included as transfers in the business-type activities column. Measurement Focus and Basis of Accounting The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of The government-wide 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 at the time liabilities are incurred, regardless of when the related cash flows take place. Property taxes are recognized as revenues int the year for which they are levied. Grants, entitlements, transactions or events for recognition in the financial statements. [19] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE1-S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Measurement Focus and Basis of Atcounting-Continued and donations are recognized as revenue: as soona as all eligibilityr requirements imposedI by the provider 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 they are! both measurable and available. The City considers all revenues reported int the governmentalt funds tob be available if the revenues are collected within sixty days after year-end. Revenues from local sources consist primarily of property taxes. Property tax revenues and revenues received from the State are recognized under the susceptible-o-accrual concept. Miscellaneous revenues are recorded as revenue when received in cash because they generally are not measurable until actually received. Investment earnings are recorded as earned, since they are both measurable and available. Expenditures are recorded when the related liability is incurred, except for principal and interest on general long- term debt, claims andj judgments, and compensated absences, which are recognized as expenditures tot the extent they are due. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are When the City incurs an expenditure or expense for which both restricted and unrestricted resources may be used, iti is the City's policy to use restricted resources first, then unrestricted resources. Annual budgets are adopted on a basis consistent with generally accepted accounting principles for the General Fund and Utility Fund. The appropriated budget is prepared by fund and department, which Appropriations in all budgeted funds lapse at the end of the fiscal year even if they have related encumbrances. Encumbrances are commitments related to unperformed contracts for goods and services. Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control. While all appropriations and encumbrances lapse at year end, valid outstanding encumbrances (those for which performance under the executory contract is expected int the next year) are re- appropriated and become part of the The City budgets so that each fund will have a change in net position of about $0 every year, so the actual resulting increase or decrease in net position is equivalent to the variance from the adopted For the year ended September 30, 2023, General fund revenues were $373,529 under budget and expenditures were $1,044,990 under budget, resulting in af favorable budget variance of -$671,4611 in Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance Forp purposes of the statement of cash flows, highly liquidi investments are considered cash equivalents have been met. reported as other financing sources. Budgetary Information ist thel legal level of budgetary control. subsequent year's budget. budget. the General fund's fund balance from thet final budget. Deposits and Investments ift they have a maturity of three months or less when purchased. [20] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS ASOF AND FORTHE YEARI ENDED SEPTEMBER 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance- Investments are reported at fair value. U.S. Treasury obligations, ifa any, are valued at the last reported sales price on a national exchange. Investments in certificates of deposit, if any, are valued at cost as they are nonparticipating investments in which the value does not vary with market interest rate changes. City funds which are invested in external pools which are established under the authority of the Inter-local Cooperative Act, Chapter 791 of the Texas Government Code. The City's investments int these pooled funds use amortized cost to value portfolio assets and follow the criteria for GASB Amounts are aggregated into a single receivable (net of allowances for uncollectible) line for certain funds and aggregated columns. The allowance, where applicable, is based on historical experiences. Capital assets, whichi include property, plant, equipment, andi infrastructure assets (e.g. roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the government-wide financial statements. Vehicles and machinery and equipment related 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 two years. Buildings and improvements are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful lifei in excess of two years. Infrastructure assets are defined by the government as assets with an initial, individual cost of more than $10,000 and an estimated useful life in excess of two years. Land is not depreciated. The other property, plant, equipment, and infrastructure of the primary government are depreciated using the straight-line method over thet following estimated useful lives: Continued Deposits and nvesiments-Continved Statement No. 79. Receivables and Payables Payables consist of vendor obligations for goods and services. Capital Assets Asset Class Buildings and improvements Improvements other than buildings Machinery and other equipment Infrastructure Inter-fund activity Estimated UsefulLives 20-40 years 15-30 years 5-10 years 20 years Inter-fund activity results from loans, services provided, reimbursements or transfers between funds. Loans are reported as inter-fund receivables and payables as appropriate and are: subject to elimination upon consolidation in the government wide statements. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefitting fund and reduces its related cost as ar reimbursement. All other inter-fund transactions are treated as transfers. Transfers In and Transfers Out are netted and presented as a single Transfers" line on government-wide statement of changes in net position. Similarly, inter-fund receivables and payables are netted and presented as a single The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and Internal Balances" line of government-wide statement ofr net position. Use of Estimates disclosures. Accordingly, actual results could differ from those estimates. [21] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS ASOF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Assets, Liabilities, Deferred Outrlows/Inflows of Resources, and Net Position/Fund Balance- Ing government-wide financial statements, net position is classified and displayed in three categories: Net Investment in Capital Assets - this amount consists of capital assets net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Restricted - this amount is restricted by external creditors, grantors, contributors, laws or regulations of other governments, enabling legislation, or constitutional provisions. Unrestricted - this amounti includes all amounts that comprise net position that do notr meet the The City applies restricted resources first when an expense is incurred for purposes for which both Continued Net Position definition of "neti investment in capital assets" or restricted". restricted and unrestricted net position are available. Fund Balance Fund balance is reported in five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the governmental funds. The Includes amounts that willr never convert to cash or will not convert to cashi int the current period, such as inventory, supplies, long-term portion of loans and non-financial assets held for resale Includes amounts that can be spent only for specific purposes stipulated by external resource providers such as grantors, contributors, laws and regulations of other governments, enabling legislation or constitutional provisions. Committed fund balance - (self-imposed limitations) Includes amounts that can be used for the specific purposes determined by ai formal action of the City Council in form of a resolution. Commitments may be changed or lifted only by taking the same formal action that imposed the constraints originally. Assigned fund balance - (limitation resulting from management's intended use) Comprises amounts intended tol be used for a specific purpose, as expressed by City Council, by a designated official or committee. By adopting this policy, the City Council has hereby authorized the City Manager as the official to assign fund balance to a specific purpose. In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed, as iti is intended to be used for the purpose of that fund. This is the excess of total fund balance over non-spendable, restricted, committed, and assigned fund balance. Unassigned amounts aret technically available for any purpose. classifications are as follows: Non-spendable fund balance - (inherently not spendable) or principal of an endowment. Restricted fund balance - (externally enforceable limitations on use) Unassigned fund balance - (residual net resources) [22] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS AS OF AND FOR1 THE YEAR ENDED SEPTEMBER 30, 2023 NOTE1-S SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance- Ordero of Expenditure of Funds: When multiple categories off fund balances are available for expenditure the City will start with the most restricted category first until depleted before moving tot the next category with available funds. Spendable fund categories in order of most restricted to least restricted are: Continued Fund Balance-Continued Restricted, Committed, Assigned, and Unassigned. Revenues and Expendtureslxpenses Program Revenues 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 program and 2) grants and contributions that are restricted to meeting operational or capital requirements of a particular function or program. All taxes are reported as general revenues rathert than as program revenues. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Utility fund are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administration, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. Property Taxes Property taxes are levied by October 1 ont the assessed value listed as oft the prior. January 11 for all real and business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes are due on receipt of thet tax bill and are delinquent if not paid before February 1 of the year following the year inv which imposed. On January 1 ofe each year, at tax lien attaches to property to secure the payment of allt taxes, penalties, andi interest ultimately imposed. Property taxi revenues are considered available (1) when they become due or past due and receivable within the current period and (2) when they are Allowances for uncollectible tax receivables within the General Fund are based upon historical experience in collecting property taxes. Uncollectible personal property taxes are periodically reviewed and written off, but the City is prohibited from writing off real property taxes without specific statutory expected to be collected during a 60-day period after the close oft the fiscaly year. authority from the Texas Legislature. NOTE2-D DEPOSITS AND INVESTMENTS City policies and legal and contractual provisions governing deposits are as follows: limits. City management does not consider this tol be a significant risk to the City. Custodial Credit Risk- = Deposits: During the normal course of operations, with the City's routine deposit and check writing structure, the City may, at times, carry bank balances that exceed federally insured [23] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS AS OF ANDI FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE2-DEPOSITS, AND INVESTMENTS - Continued Investment. Accounting Policy Alli investments are reported ati fair value unless al legal contract exists which guarantees al higher value. The term' "short- term" refers to investments which have a remaining term of one year or less at time of purchase. The term nonparticipating means that the investment's value does not vary with market interest rate changes. Nonnegotiable certificates of deposit are examples of nonparticipating interest The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the areas ofi investment practices, management reports, and establishment of appropriate policies. Among other things, it requires a governmental entity to adopt, implement, and publicize an investment policy. That policy must address the following areas: (1) safety of principal and liquidity, (2). portfolio diversification, (3) allowable investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable stated maturity of portfolio investments, (7) maximum average dollar-weighted maturity allowed based on the stated maturity date for the portfolio, (8) investment staff quality and Statutes authorize the entity toi invest in (1) obligations oft the U.S. Treasury, certain U.S. agencies, and the State of Texas; (2) certificates of deposit, (3) certain municipal securities, (4) money market savings accounts, (5) repurchase agreements, (6) bankers acceptances, (7)r mutual funds, (8)i investment pools, The Act also requires the entity to have independent auditors perform test procedures related to investment practices as provided byt the Act. The City is ins substantial compliance with the requirements earning investment contracts. Compliance with the Public Funds Investment Act capabilities, (9) and bid solicitation preferences for certificates of deposit. (9) guaranteedi investment contracts, (10) and common trust funds. of the Act and with local policies. NOTES-RECEVABLES Receivables for the governmental and business-type activities in the aggregate including the applicable allowance for uncollectible accounts are as follows: Business-Type Water and Sewer Fund $ 360,060 $ 283,500 $ 643,560 $ Total Proprietary Funds 360,060 283,500 643,560 Receivables from customers Grant receivable Total receivables [24] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS ASOF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE3-RECEMVABLES-Continued Governmental Type General Fund 161,871 $ (40,682) 72,282 193,471 $ Total Governmental Funds 161,871 (40,682) 72,282 193,471 Receivables Property taxes receivable Less: Allowance for uncollectible State Comptrolerecenable Total receivables $ $ NOTE 4- CAPITAL ASSETS was as follows: Governmental Activities Assets: Land andi improvements Construction in Progress Infrastructure Buildings and Improvements Vehicles and Equipment Total Assets Accumulated Depreciation: Land and improvements Construction in Progress Infrastructure Buildings and improvements Vehicles and Equipment Total Accumulated Depreciation Net Basis primary government as follows: Capital asset activity for governmental activities for the year ended September 30, 2023, Ending Balance 168,767 918,600 373,077 1,395,288 2,855,732 Ending 168,767 918,600 373,077 1,827,526 3,287,970 Asset Summary Additions Dispositions Balance 432,238 432,238 631,144 305,489 1,015,768 1,952,401 903,331 29,012 3,778 98,889 131,679 300,559 660,156 309,267 1,114,657 2,084,080 1,203,890 Depreciation expense was charged tot the departments of the governmental activities of the Governmental activities: Depreciation Allocation: General Administration Public Safety Streets Parks and Recreation Cemetery Total Depreciation Allocation 2,940 82,330 42,908 2,205 1,296 131,679 [25] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE 4-CAPITAL ASSETS - Continued Capital asset activity for business-type activities for the year ended September 30, 2023, was as follows: Business-type Activities Assets: Land andi improvements Construction in Progress Water System and Improvements Buildings and Improvements Vehicles and Equipment Total Assets Accumulated Depreciation: Land andi mprovements Construction in Progress Water System and Improvements Buildings and Improvements Vehicles and Equipment Total Accumulated Depreciation Net Basis Beginning Balance 11,093 2,083,331 7,946,321 2,125,011 72,680 437,156 Ending 11,093 391,360 10,071,331 72,680 510,264 Additions Dispositions Balance 391,360 2,083,331 73,108 10,550,581 2,589,479 2,083,331 11,056,729 3,286,476 66,010 380,538 3,733,023 6,817,557 2,319,334 244,023 556 25,566 270,145 3,530,499 66,566 406,103 4,003,168 7,053,560 Depreciation expense was charged to the departments/unds of the business-type activities of the primary government as follows: Business-type activities: Utilities Total Depreciation Allocation $ $ 270,145 270,145 NOTE 5-INTER-FUND RECEIVABLES, PAYABLES AND TRANSFERS The primary purpose for inter-fund transfers is to reimburse or supplement resources between the funds. There were no interfund transfers in the year ended September 30, 2023. [26] CITY OF RANGER, TEXAS NOTES TO1 THE FINANCIAL STATEMENTS ASOF ANDI FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE 5-1 INTER-FUND RECEIVABLES, PAYABLES AND TRANSFERS-Continued The primary purpose of inter-fund receivables and payables is the loaning of resources between funds for the purpose of meeting current year expenditures. The following is a summary of items due to/from various funds (labeled internal balances on the Government-wide financial statements) as of September 30, 2023: Governmental type General Fund (133,025) $ (133,025)$ Business-type Development Corporation Water & Sewer Fund Fund $ (66,975) 200,000 (66,975) $ 200,000 Due (to)/from $ Due (to)/from Due (to)/from Total Due to/(from) $ NOTE6-LONG-TERM DEBT Business-Type On October 24, 2012, the Cityi issued $300,000 in Combination Tax and Surplus Revenue Certificates of Obligation, Series 2012 in order to finance improvements to its sewer system including constructing and equipping a wastewater treatment plant. The bonds have variable interest rates varying from 0.00% to 2.03% with semi-annual payments due on February 15th and August 15th each year with final On June 13, 2018, the Cityi issued $570,000 in Combination Tax and Surplus Revenue Certificates of Obligation, Series 2018A in order tot finance improvements to its water and sewer system. The bonds have variable interest rates varying from 0.00% to 2.54% with semi-annual payments due on February On. June 13, 2018, the City issued $420,000 in Combination Tax and Surplus Revenue Certificates of Obligation, Series 2018B in order tot finance improvements to its water and sewer system. The bonds have fixed interest rates of 0.00% with semi-annual payments due on February 15th and August 15th On. June 8, 2021, the City issued $920,000 in General Obligation, Series 2021A in order to redeem the Series 1998 Tax and Waterworks and Sewer System Revenue Certificates of Obligation. The certificates had an interest rate of. .8%1 to 2.5% with final maturity on February 15 2038. On. June 8, 2021, the City issued $655,0001 in General Obligation, Series 2021B in order to redeem the Series 2005 Waterworks and Sewer System Revenue Bonds. The bonds have interest rates from maturity on February 15, 2023. 15th and August 15th each year with final maturity on February 15, 2049. each year with final maturity on February 15, 2049. 2.5% to 3.38% with final maturity on February 15, 2045. [27] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS ASOF ANDI FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE6-LONG-TERM DEBT-Continued Future debt payments are as follows: Business-type Bonds Interest 46,110 $ 45,053 43,641 41,917 40,152 171,336 110,178 52,512 13,691 318 564,905 $ 2,888,905 Year Ending September 30, Principal $ 99,000 $ 104,000 104,000 104,000 99,000 545,000 615,000 349,000 265,000 40,000 2,324,000 $ Total 145,110 149,053 147,641 145,917 139,152 716,336 725,178 401,512 278,691 40,318 2024 2025 2026 2027 2028 2029-2033 2034-2038 2039-2043 2044-2048 2049 Total Changes inLong Term Liabilities The following is a summary of changes in long term debt for they year ended September 30, 2023: Outstanding 30,000 $ 530,000 378,000 875,000 635,000 2,448,000 $ Refinance Outstanding 515,000 364,000 830,000 615,000 Duei in One Year 15,000 14,000 50,000 20,000 99,000 Description 9/30/2022 Issued Premium Retired 9/30/2023 Combination Tax & Surplus Revenue Cofo, Series 2012 $ Certificates of Obligation, Series 2018A Certificates of Obligation, Series 2018B Certificates of Obligation Series 2021 A Certificates of Obligation Series 2021 B 30,000 $ 15,000 14,000 45,000 20,000 14,900 50,606 65,507 $ 124,000 $ 2,324,000 Interest expense of $48,591 paid or accrued as of and fort the year ended September 30, 2023, is recognized by the Utility fund. NOTE7-OTHER CITY ASSETS AND LIABILITIES Deposits payable represents amounts of Utility customer deposits that are refundable or applicable to customers' final utility bills upon their termination of their utility services contract with the City. Total deposits payable as of September 30, 2023, were $131,630 for the City's business-type activities. Compensated absences liability represents the portion of earned but unused employee benefits including vacation and sick leave that the City pays upon retirement or death of certain employees. Total compensated absences liabilities as of September 30, 2023, were $12,911 and $0 for Deferred revenue is made up of utility payments received by the City prior to the City's rendering the services for which they were paid. As of September 30, 2023, total deferred revenue was $70,493 for governmental type and business-type activities, respectively. the City's governmental-type activities. [28] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS ASOF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 NOTE8-R RISK MANAGEMENT The City has established risk management programs for liability, worker's compensation, property damage, and employee health care. These risks of loss are handled through the purchase of commercial insurance policies with an insurance company and a public entity risk pooli in which all risk ist transferred to those entities for all the above areas. The City pays a deductible peri incident except on the employee health insurance in which the deductible is the responsibility oft the employee. There have been no significant reductions in insurance coverage from the prior year and settlements have not exceeded insurance coverage for the current year or the previous three years. NOTE9- -PENSION PLAN Plan Description. The City participates as one of 888 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as 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 of1 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 isat 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. 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, thel benefit is calculated as ift 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 payment options. Members May also choose to receive a portion of their benefits as a Partial Lump Sum Distribution in an amount equal to 12, 24 or 36 monthly payments, which cannot exceed 75% oft the member's deposits andi interest. Members can retire ata ages 60 and above with five or more years ofs service or with twenty years of service. A member is vested after five years. The plan provisions are adopted by the governing body oft the City, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the Benefits Provided statutes. Employees covered by benefit terms. by the benefit terms: At the December 31, 2022, valuation and measurement date, the following employees were covered Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits 7 48 24 79 Active employees Total Contributions The contribution rates for employees in TMRS are 6% of employee gross earnings, and the city matching percentage is 100%, both as adopted by the governing body of the City. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. [29] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS AS OF ANDI FOR1 THE YEAR ENDED SEPTEMBER 30, 2023 NOTE9 - PENSION PLAN-Continued Contributions continued Employees for the City were required to contribute 6.00% of their annual gross earnings during the fiscal period. The City's contributions to TMRS for the year ended September 30, 2022, were $98,164 and were equal to the required contributions. Net Pension Liability or Asset. actuarial valuation as oft that date. Actuarial assumptions following actuarial assumptions: Inflation Salary increases Overall payroll growth Investment Rate of Return The City's Net Pension Liability (NPL) or Asset (NPA) was measured as of December 31, 2022, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an The Total Pension Liability in the December 31, 2022, actuarial valuation was determined using the 2.50% per year 3.50% to 11.50% including inflation 2.75% per year 6.75% These actuarial assumptions used in the December 31, 2022, valuation was developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014, to December 31, 2018. They were adopted in 2019 and first used in the December 31, 2019, actuarial valuation. Economic assumptions usedi ini the actuarial valuations are on thet following page. Discount/Crediting Rates, System-wide Investment Return. Assumption: 6.75% per year, compounded annually, composed of an assumed 2.50% inflation rate and a 4.25% net real rate of return. This rate represents the assumed return, net of all investment and administrative expenses. This is the discount Assumed discountcrediting. rate for Supplemental Disability Benefits Fund and individual employee accounts: an annual rate of 5.00% for (1) accumulating prior service credit and updated service credit after the valuation date, (2) accumulating the employee current service balances, (3) determining the amount of the monthly benefit at future dates of retirement or disability, and (4) calculating the actuarial Overall Payroll Growth - 2.75% per year, which is used to calculate the contribution rates for the retirement plan of each participating city as al level percentage of payroll. This represents the expected increase int total payroll. This increase rate is solely due to the effect of wage inflation on salaries, with no allowance for future membership growth. However, for cities with a decrease in the number of contributing members from 2008t to 2018, the payroll growth is decreased by half the annual percentage decrease in the count capped at a 1.0% decrease per year and rounded down to the nearest 0.1%. Individual Salary Increases: Salary increases are assumed to occur once a year, on January 1. Therefore, the pay used for the period year following the valuation date is equal to the reported pay for the prior year, increased by the salary increase assumption. Salaries are assumed to increase by the Annuity Increase: The Consumer Price Index (CPI) is assumed to be 2.50% pery year prospectively. For the City of Ranger annual annuity increases of 0.00% are assumed when calculating the TPL. rate used to value the liabilities of the individual employers. liability of the system-wide Supplemental Disability Benefits Fund. following graduated service-based scale. [30] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS AS OF ANDI FOR1 THE YEARI ENDED SEPTEMBER 30, 2023 NOTE 9-1 PENSION PLAN-Continued Actuarial assumplons-Conmtinued future that the calculation is performed. Load for Updated Service Credit: To reflect the asymmetric nature of the credits due to the USC provision, there is a load on the final average earnings used in the calculation of0.1% per year into the Demographic assumptions used ini the actuarial valuations are as follows: Termination rates. Fort the first 10 years of service, the base table rates vary by gender, entry age, and length of service. For City of Ranger the base table is then multiplied by ai factor of 75.0% based ont the experience of the city in comparison to the group as a whole. Ai further multiplier is applied depending on an employee's classification: 1) Fire - 68%, 2) Police - 86%, or 3) Other- 108%. After 10) years of service, base termination rates vary by gender and by the number of years remaining until first retirement eligibility. For City of Ranger the base table is then multiplied by a factor of 115.0% based on the experience of the city in comparison to the group as a whole. A further multiplier is applied depending on an employee's classification: 1) Fire - 54%, 2) Police = 83%, or 3) Other - 113%. Forfeiture Rates: (Withdrawal of Member Deposits from TMRS) for vested members vary by age and employer match, and they are expressed as a percentage of the termination rates described above. The withdrawal rates for cities with a 2-to-1 match are shown below. 4% is added to the rates for 1%- Service Retirees and Beneficiary Mortality Rates: For calculating the actuarial liability and the retirement contribution rates, the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements. Based on the size of the city, rates are multiplied by an additional factor of 88.0%. Disabled Annuitant Mortality Rates: For calculating the actuarial liability andi the retirement contribution rates, the mortality tables for healthy retirees is used with a 4 year set -forward for males and a 3y year set-forward fort females. In addition, a3.5% and 3% minimum mortality rate will be applied to reflect the impairment fory younger members whol become disabled for males andi females, respectively. The rates are projected on ai fully generational basis by Scale UMP to account for future mortality improvements Pre-Retirement Mortality: For calculating the actuarial liability and the retirement contribution rates, the PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected on ai fully generational basis by Scale UMP to account for Annuity Purchase Rates: For determining the amount of the monthly benefit at the time of retirement for both healthy and disabled annuitants, the annuity purchase rates (APRs) until 2027 are based ona mortality study performed in 2013, with the factors phasing into being based on a unisex blend of the RP-2000 Combined Healthy Mortality Tables with Blue Collar Adjustment for males and females with both male and female rates multiplied by 107.5% and projected on a fully generational basis with scale BB. The current table. of APRS is explicitly valued through 2032 and then it is assumed the APRS and the valuation mortality assumptions will be consistent over time. For members, a unisex blend of 70% of the males table and 30% of the female table is used, while 30% of the male table and 70% of the Termination rates end at first eligibility for retirement. to-1 cities, and 8% is added for 1-to-1 cities. The City of Ranger is a 1-to-1 city. subject to thet floor. future mortality improvements. female table is used for beneficiaries. [31] CITY OF RANGER, TEXAS NOTES TOTHE FINANCIAL STATEMENTS ASOF AND FORTHE YEARI ENDED SEPTEMBER 30, 2023 NOTE 9- PENSION PLAN-Continued 31, 2022, measurement dates: Thet following table summarizes changes in the Total Pension Liability and Plan Fiduciary Net Position (the difference of which is the Net Pension Liability) between the December 31, 2021, and December Increase (Decrease) Net Pension Liability/ (Asset) (a)-(b) 156,113 181,553 1,492 2,043 (66,196) 235,351 (88,151) (2,438) Total Pension Fiduciary Net Liability (a) Position (b) $ 2,636,433 156,113 181,553 1,492 (49,643) Changes in Net Pension Liability I (Asset) Balances as of December 31, 2021 Changes fort the year: Service cost Interest on total pension liability Changes of benefit terms Difference in expected and actual experience Benefit payments Administrative expenses Member contributions Net investment income Employer contributions Other Balances as of December 31, 2022 Sensitivity of the Discount Rate 3,235,001 $ (598,568) (49,643) (2,043) 66,196 (235,351) 88,151 2,438 2,925,948 $ 3,104,749$ (178,801) 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 would be ifit were calculated using a discount rate that is1-percentage-point lower (5.75%) or -percentage-point higher (7.75%) than the current rate. Current (6.75%) 1% Decrease Discount Rate 1% Increase $ 290,730 $ (178,801) $ (555,912) (5.75%) (7.75%) Net pension liability (asset) Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately issued TMRS financial report. That report may be obtained on thei internet at www.TMRS.com. Pension Expense and Deferred Outflows and Inflows of Resources Related to Pensions Fort the year ended September 30, 2023, the City recognized pension income of $53,604. At September 30, 2023, the City reported deferred outflows andi inflows ofr resources related toy pensions from thet following sources: [32] CITY OF RANGER, TEXAS NOTES TO THE FINANCIAL STATEMENTS ASOF ANDI FORTHE YEAR ENDED SEPTEMBER 30, 2023 NOTE 9 - PENSION PLAN-Continued Pension Expense and Deferred Outflows and Inflows of Resources Related to Pensions-continued Deferred Inflows Deferred Outflows ofF Resources ofF Resources $ Differences between expected and actual economic experience $ Net difference between projected and actual investment earnings Contributions paid to TMRS subsequent to the measurement date 653 362,971 102,260 465,884 Changes in actuarial assumptions Total $102,260 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability for the year ending September 30, 2023. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ended December 31: 2023 2024 2025 2026 2027 Thereafter $ 15,483 51,617 55,723 90,742 213,565 Required Supplementary Information The City is required to present its Schedule of Changes in its Net Pension Liability and Related Ratios which shows the changes in the Total Pension Liability and the Fiduciaryl Net Position, resulting in the Net Pension Asset as of September 30, 2022. This supplementary information beginning on page 35 includes further details regarding the actuarial assumptions for thel December 31, 2022, valuation date. NOTE 10 - SUBSEQUENT EVENTS We have considered all events and transactions between the fiscal year end of September 30, 2023, and the date this report was available to be issued, August 12 2024, and noted nothing requiring disclosure. [33] REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures required by the Governmental Accounting Standards Board but not considered aj part of thel basic financial statements. E [34] [35] [36] CITY OF RANGER, TEXAS ADDITIONAL REQUIRED SUPPLEMENTARY INFORMATION TEXAS MUNICIPAL RETIREMENT SYSTEM (TMRS) ACTUARIAL VALUATIONS FORI DECEMBER 31, 2022 VALUATION DATE Valuation Date Actuarial Cost Method Amortization Method Remaining Amortization Period Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age December 31, 2022 Entry Age Normal Level percentage of payroll, closed N/A 10 year smoothed market 12% soft corridor 2.5% 3.5% to 11.5% including inflation 6.75% Experience-based table ofr rates that are specific to the City's plan of benefits. Last updated for the 2019 valuation pursuant to an experience study oft the period 2014-2018. Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected onaf fully generational basis with scale UMP. Pre-retirement: PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected on a fully generational basis There were no benefit during the year. Mortality with scale UMP. [37] COMPLIANCE AND INTERNAL CONTROL SECTION M CAROLINE MCLANE CPA INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT. AUDITING STANDARDS Tot the Honorable Mayor and City Council of the City of Ranger, Texas: We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements oft the governmental. activities, the business- type activities, each major fund andt the aggregate remaining fundi information of the City of Ranger, Texas (the City) as of and for they year ended September 30, 2023, and ther related notes tot thet financial statements, which collectively comprise the City of Ranger, Texas' basic financial statements, and have issued our report thereon dated August 12, 2024. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City of Ranger, Texas' internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing my opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness oft the City of Ranger, Texas' internal control. Accordingly, we do A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on at timely basis. A material weakness is a deficiency, or combination of deficiencies, ini internal control such thatt therei is ar reasonable possibility that ar material misstatement oft the entity'sf financial statements will not be prevented or detected and corrected on ai timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important Our consideration of internal control was for the limited purpose described in thet first paragraph of this section and was not designed to identify all deficiencies in the internal control that might be material weaknesses or significant deficiencies. Given these limitations, during my audit we did not identify any deficiencies in internal not express an opinion on the effectiveness oft the City of Ranger, Texas' internal control. enough to merit attention by those charged with governance. control that we consider to be material weaknesses. Compliance and Other Matters As part of obtaining reasonable assurance City of about whether City of Ranger, Texas' financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, and contracts, noncompliance with which could have direct and material effect ont the determination oft financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing ofi internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City of Ranger, Texas' internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Ranger, Texas' internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Canotne helaus, CPA Caroline McLane, CPA August 12, 2024 [39] EGED JUL 24 CITY OF 2024 RAGER 400 West Main St (254) 647-3522 Phone Ranger, TX 76470 (254) 647-1407 Fax Terry Robinson Mayor Savannah Fortenberry - City Manager Somer Lee - City Secretary City Council Meeting Agenda Item Request and Information Sheet The deadline for submitting an agenda item request and supporting documentation for Council Member Agenda Packets is thel Friday by 5PM six (6) business days prior to the 72-Hour Posting of the City Council meeting. Requests received. after that time willl be scheduled fort thef following meeting. Please print ort type all information. Iti is the Requestors responsibility to provide all necessary documents. Requestor: Date Submitted: Meeting Date: DAanA BHAS Thaefersan) 7-24-44 8-1-24 Phone: 154-6348912 Time Submitted: Agenda Item Title: Aaating Baage Mays farad dlaser (a:00) AfRin SL Tme ZEMZYps OVER CMAIN rect debar f ihe S) Description: 9PT Bh 2424 (idf) Recommended Action: Resalchos) Hhuny Clasute fv MAIN SE Reroute trathc CITIZEN SIGNATURE Attach any supporting Member Agenda packets. de Resolution No. 2024-08-12-M A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF RANGER, TEXAS, TO ENTER INTO AN AGREEMENT WITH THE STATE OF TEXAS THROUGH THE TEXAS DEPARTMENT OF TRANSPORTATION FOR THE TEMPORARY CLOSURE OF THE STATE HIGHWAY 101 (MAIN ST.) FROM COMMERCE STREET TO THE RANGER WILLOW PARK FOR A ROARING RANGER DAY PARADE SPONSORED WHEREAS: the City Council of the City of Ranger in cooperation with the State of Texas for WHEREAS: the City of Ranger request the temporary closure of State Highway 101 BY THE RANGER HISTORICAL PRESERVATION SOCIETY the safety and convenience oft the traveling public; and (Main St.), & Commerce St., the intersection of State Highway 101 and FM 717(Austin St.) and the intersection of State Highway 101 and Pine Street on Saturday, September 21, 2024, for parade activities associated with a Roaring Ranger Day Activities Parade; And WHEREAS: the events located within the City of Ranger incorporated area and the closure will NOW THEREFORE, BE: ITI RESOLVED BY' THE CITY COMMISSION OF be performed within the State's requirements. THE CITY OF RANGER, TEXAS: Section 1. That at the regular meeting of the City Council held on the 12th day of August, 2024, this resolution was adopted in accordance with Chapter 43Texas Administrative Code, Section 22.12 and comply with the rules and procedures established by said Chapter and Section. Section 2. This resolution is adopted SO that the Ranger Historical Preservation Society may conduct a Roaring Ranger Day Parade on Saturday, September 21, 2024. Passed and approved, this 12th day of August, 2024. CITY OF RANGER, TEXAS Terry Robinson, Mayor ATTEST: Somer Lee, City Secretary aa o u s'as 09 15 25 &e o .os o G) e A 01000 a4 4 1 - 9 a 0. 4 n0/7VLIA 5 - 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 Profit & Loss Budget Performance Budget Oct'23-Jul24 Annual Budget Ordinary Income/Expense Income CEMETERY 100409 Cemetery Lots Sale 100410 Cemetery Lot Location Total CEMETERY EMS Income 100412 . EMS County Subsidy 100413 EMS Fees Total EMSI Income SALES TAXI REVENUE Mixed Beverage 100422 Sales Tax Total SALES TAXI REVENUE UTILITY REVENUE Utility Tapl Fee 200470. Sewer Revenue 1-46005 Bulk Sewer Sales 200470 Sewer Revenue Other Total 200470. Sewer Revenue 200471 Water Revenue 1-46010. Bulk Water Sales 1-46011 Contract Water Sales 200471 Water Revenue Other Total 200471 Water Revenue 200474 Service Charges 200475 Turn onloff Charges 200477 Sanitation Revenue 200480 Penalties 200485 Unapplied Payments Total UTILITY REVENUE 1-42300 Court Collections General 100402 Municipal Court Fines 100405 Permits & Licenses Fees 100406 Records Preservation Fee 100407 Birth Certificates 100408 Death Certificates 100411 Community Center Rental 100414. Federal Fuel Tax Refund 100415 Office Supplies Income 100417 42100- Airport Electricity Reim 100418 Cell Tower Lease 100420 Franchise Fees 100421 Birth & Death Certificates 0.00 0.00 0.00 7,125.00 17,820.03 24,945.03 0.00 43,437.04 43,437.04 0.00 1,300.00 46,474.29 47,774.29 50.00 49,095.06 82,282.86 121,631.38 131,427.92 121,631.38 500.00 371.38 44,648.64 3,981.26 2,557.98 231,261.47 215,573.28 0.00 2,996.50 25.00 2.00 44.00 0.00 250.00 305.84 19.00 222.02 1,250.00 15.82 0.00 562.50 50.00 612.50 2,375.00 12,500.00 14,875.00 33,333.33 33,333.33 2,945.00 450.00 3,395.00 21,375.00 132,925.16 154,300.16 73.89 487,654.43 487,728.32 2,150.00 10,423.00 450,832.75 461,255.75 2,448.00 374,183.88 767,128.53 1,143,760.41 3,947.78 6,789.65 433,567.67 35,023.95 19,885.47 2,106,380.68 0.00 59,715.09 837.50 20.00 330.00 128.00 850.00 3,462.43 60.00 2,193.31 12,500.00 112,835.33 0.00 6,750.00 43.63% 600.00 75.00% 7,350.00 46.19% 28,500.00 75.00% 150,000.00 88.62% 178,500.00 86.44% 400,000.00 121.91% 400,000.00 121.93% 0.00 45,416.67 45,416.67 545,000.00 82.72% 545,000.00 84.63% 1,459,576.50 52.56% 1,459,576.50 78.36% 5,000.00 78.96% 10,000.00 67.90% 521,802.67 83.09% 37,500.00 93.40% 8,000.00 248.57% 2,586,879.17 81.43% 0.00 66,000.00 90.48% 750.00 111.67% 90.00 22.22% 850.00 38.82% 55.00 232.73% 1,200.00 70.83% 4,500.00 76.94% 300.00 20.00% 3,000.00 73.11% 15,000.00 83.33% 125,000.00 90.27% 0.00 416.67 833.33 43,483.56 3,125.00 666.67 0.00 5,500.00 62.50 7.50 70.83 4.58 100.00 375.00 25.00 250.00 1,250.00 10,416.67 0.00 Page1of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 9,702.60 9,702.60 525.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,148.51 0.00 0.00 0.00 0.00 0.00 2,921.51 550.00 0.00 320,621.34 428,356.20 320,621.34 428,356.20 0.00 5,546.16 0.00 830.58 727.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.50 Profit & Loss Budget Performance Budget 1,250.00 41,666.67 42,916.67 433.33 17,440.71 47,191.68 83.33 83.33 20.83 916.67 0.00 125.00 125.00 300.00 250.00 3,166.67 541.67 32,305.12 Oct'23-Jul24 26,175.92 487,149.63 513,325.55 10,846.68 0.00 230.00 0.00 150.00 0.00 4,063.20 0.00 20,859.69 0.00 0.00 0.00 1,400.00 750.00 27,497.86 3,498.00 0.00 3,527,356.80 3,527,356.80 475.00 90,861.68 0.00 9,014.81 7,404.91 373.50 1,120.00 0.00 634.78 2,611.46 775.31 1,352.41 493.28 0.00 774.23 0.00 20.50 0.00 2,421.92 10.70 Annual Budget 100424 AD-VALOREM TAX 100416 - PILOTI Funds 100424 AD-VALOREM TAX-C Other Total 100424 AD-VALOREM TAX 100425. Interest 100426 Contingency 100430 Donations 100437 Transfer from Utility 100563. Election Fees 100603 Sale of Assets 100605 Misc Revenue 200405 Permits- U 200425 Interest-U 200427 Grant Revenue-U 200430 - Sale of Assets- U 200434 Misc Income- U 200472 Water Tap 200473 Wastewater Tap 200478 Sanitation Tax- Income 200479 Collection Station Fees 200487 Contingency-U Total Income Gross Profit Expense 110499 Longevity Pay A 110500 Salary- A 110510. Overtime-, A 110525 Health Insurance- A 110530 Workers Comp.- A 110531 Lifel Insurance-A 110532 Commissioner Stipend-A 110533 WC for ValumteenCommisonA 110540 Postage- A 110541 Office Supplies- A 110542 Janitorial Supplies- A 110543 Operating Supplies- A 110545 Fuel- A 110550 Rental/Lease of Equip- A 110551 Maint. of Building- A 110552 Maint. of Office Equip.- A 110553 Maint. of Auto's-A 110560 Grant Expense- A 110561 Office Equip.- A 110562. Bank Account Fees-A 15,000.00 174.51% 500,000.00 97.43% 515,000.00 99.67% 5,200.00 208.59% 209,288.53 0.00% 566,300.10 0.00% 1,000.00 0.00% 1,000.00 406.32% 250.00 0.00% 11,000.00 189.63% 0.00 1,500.00 0.00% 1,500.00 0.00% 3,600.00 38.89% 3,000.00 25.00% 38,000.00 72.36% 6,500.00 53.82% 387,661.49 0.00% 5,140,274.29 68.62% 5,140,274.29 68.62% 475.00 100.00% 130,952.15 69.39% 0.00 17,957.76 50.20% 5,787.03 127.96% 495.60 75.36% 1,500.00 74.67% 56.00 0.00% 500.00 126.96% 3,000.00 87.05% 1,200.00 64.61% 750.00 180.32% 1,500.00 32.89% 5,000.00 0.00% 5,000.00 15.48% 500.00 0.00% 500.00 4.10% 0.00 1,000.00 242.19% 100.00 10.70% 0.00 10,912.68 1,496.48 482.25 41.30 125.00 4.67 41.67 250.00 100.00 62.50 125.00 416.67 416.67 41.67 41.67 83.33 8.33 Page2of10 5:01F PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 0.00 0.00 0.00 0.00 0.00 5,429.64 5,429.63 14,000.00 0.00 5,072.00 0.00 0.00 0.00 0.00 5.40 0.00 0.00 0.00 0.00 0.00 72.34 0.00 0.00 0.00 37,114.95 0.00 0.00 0.00 0.00 664.64 0.00 0.00 0.00 0.00 0.00 7,166.53 0.00 0.00 0.00 0.00 18,622.00 Profit & Loss Budget Performance Budget 500.00 625.00 208.33 166.67 116.67 3,494.27 3,494.27 14,000.00 6,666.67 0.00 1,860.75 125.00 291.67 100.00 250.00 145.83 291.67 83.33 41.67 47,111.69 0.00 0.00 0.00 3,333.33 458.33 41.67 20.83 41.67 20.83 250.00 2,083.33 41.67 83.33 41.67 0.00 22,023.61 Oct'23-Jul24 6,000.00 36,553.15 0.00 902.00 0.00 0.00 63,030.71 60,956.78 140,000.00 211.00 71,816.87 19,000.00 17,958.76 0.00 0.00 1,980.31 670.00 800.27 2,423.91 4,093.57 3,018.33 903.82 229.74 0.00 0.00 548,893.71 3,866.60 42,036.65 45,903.25 0.00 1,636.22 78.82 164.00 0.00 0.00 6,150.76 22,035.58 35.74 29.45 301.50 445.00 181,960.59 Annual Budget 110563 Election Services- A 110565 Professional Services-A 110566 Eastland Co. Crisis Center 110568 Advertising-A 110569 Incode-A 110570 Vehicle Lease Trx 110571 Economic Development 110572 Street Fund 110573 Utility Sales Tax Trx 110574. Liability Ins. Bonds- A 110575 Legal- A 110576 Audit- A 110577. Appraisal District- A 110578 Auto Equipment- A 110579 Survery Expenses-A 110580 Dues-A 110581 School Tuition-A 110582 Meals-A A 110583 Travel- A 110584 Communications- A 110585. Electricity- A 110586 Gas-A 110587 Miscellaneous-A 110589 Transfer to Contingency- A 110590 Loan to Utility 115591 Codel Red- EM 115593. Dispatch- EM 120188 Vehicle -P 120300 Uniforms- P 120301 Minor Tools 120302. Maint. of Radio's-A 120303 Medical Expenses-A 120304 Maintenance of Other 120305. Police Equipment-P 120306 Court Costs-P 120307 Inspections/Cert. Fees-P 120308 Drug Seizure Exp.- P 120309 Jail Expense 120499. Longevity Pay -P 120500 Salary- P 6,000.00 100.00% 7,500.00 487.38% 2,500.00 0.00% 2,000.00 45.10% 1,400.00 0.00% 0.00 41,931.25 150.32% 41,931.25 145.37% 168,000.00 83.33% 80,000.00 89.77% 19,000.00 100.00% 22,328.94 80.43% 0.00 0.00 1,500.00 132.02% 3,500.00 19.14% 1,200.00 66.69% 3,000.00 80.80% 1,750.00 233.92% 3,500.00 86.24% 1,000.00 90.38% 500.00 45.95% 0.00 0.00 584,814.98 4,000.00 96.67% 42,036.65 100.00% 46,036.65 99.71% 40,000.00 0.00% 5,500.00 29.75% 500.00 15.76% 250.00 65.60% 500.00 0.00% 250.00 0.00% 3,000.00 205.03% 25,000.00 88.14% 500.00 7.15% 1,000.00 2.95% 500.00 60.30% 445.00 100.00% 264,283.32 68.85% Page 3of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 7,666.88 1,000.00 2,251.74 727.70 0.00 0.00 0.00 0.00 1,380.12 0.00 0.00 19.82 0.00 0.00 3,344.99 0.00 0.00 0.00 0.00 0.00 0.00 72.34 0.00 42,916.76 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 750.58 727.70 0.00 0.00 0.00 75.53 0.00 0.00 0.00 Profit & Loss Budget Performance Budget 1,444.75 416.67 3,707.87 482.25 103.25 58.33 83.33 83.33 1,520.83 208.33 41.67 750.00 41.67 2,257.00 208.33 20.83 208.33 166.67 237.50 216.67 83.33 0.53 40,781.74 41.67 20.83 145.83 12.50 41.67 25.00 0.00 2,579.36 963.17 748.24 482.25 20.65 20.83 58.33 104.17 166.67 100.00 Oct'23-Jul24 40,913.01 1,900.00 30,008.06 7,404.92 743.40 369.34 427.03 396.56 14,714.18 0.00 87.50 4,842.45 0.00 4,083.59 6,904.99 0.00 0.00 240.00 404.70 3,043.58 1,766.88 903.89 0.00 331,991.74 0.00 92.97 727.36 0.00 0.00 0.00 0.00 100.00 20,215.44 2,585.76 7,554.13 7,404.92 185.85 0.00 393.58 868.51 626.98 89.59 0.00 Annual Budget 120510 Overtime- P 120512 Contract Labor- P 120525 Health Insurance-P 120530 Workers Comp.-P 120531 Lifel Insurance-P 120540 Postage- P 120541 Office Supplies- P 120543 Operating Supplies-P 120545 * Fuel-F P 120550 * Equipment Rental- P 120551 Maint. of Building- P 120553 Maint. of Auto's-P 120560 Grant Expense-P 120561 Office Equip.-P 120565 Professional Services- P 120578 Auto Equipment- P 120580 Dues-P 120581 School Tuition- P 120583 Travel-P 120584 Communications- P 120585 Electricity- P 120586 Gas-P 120600 WC for Reserve Officers-P 121300 Uniforms- ACO 121301 Minor Tools- ACO 121303 Medical Expenses- ACO 121307 Inspection/Cert. Fees- ACO 121310. Chemical Supplies- ACO 121311 Supplies- ACO 121312 Shop Equipment 121499 Longevity Pay- ACO 121500 Salary- ACO 121510 Overtime- ACO 121525 Health Insurance-. ACO 121530 Workers Comp.- ACO 121531 Life Insurance-, ACO 121541 Office Supplies- ACO 121543 Operating Supplies- ACO 121545 Fuel- ACO 121551 Maint. of Building- ACO 121553. Maint. of Auto's-ACO 121578 Auto Equipment- ACO 17,337.00 235.99% 5,000.00 38.00% 44,494.40 67.44% 5,787.03 127.96% 1,239.00 60.00% 700.00 52.76% 1,000.00 42.70% 1,000.00 39.66% 18,250.00 80.63% 2,500.00 0.00% 500.00 17.50% 9,000.00 53.81% 0.00 500.00 816.72% 27,084.00 25.49% 2,500.00 0.00% 250.00 0.00% 2,500.00 9.60% 2,000.00 20.24% 2,850.00 106.79% 2,600.00 67.96% 1,000.00 90.39% 6.31 0.00% 489,826.06 67.78% 500.00 0.00% 250.00 37.19% 1,750.00 41.56% 150.00 0.00% 500.00 0.00% 0.00 300.00 0.00% 100.00 100.00% 30,952.32 65.31% 11,558.00 22.37% 8,978.88 84.13% 5,787.03 127.96% 247.80 75.00% 250.00 0.00% 700.00 56.23% 1,250.00 69.48% 2,000.00 31.35% 1,200.00 7.47% 0.00 Page 4of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 0.00 0.00 0.00 1,553.81 0.00 0.00 0.00 5,469.72 750.58 727.70 0.00 0.00 940.85 0.00 0.00 0.00 0.00 0.00 7,888.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,052.72 0.00 4,503.48 727.70 0.00 0.00 0.00 0.00 92.50 1,756.18 Profit & Loss Budget Performance Budget 58.33 58.33 87.50 262.50 5,997.83 141.67 41.67 0.00 6,848.72 748.24 482.25 20.65 91.67 541.67 14.58 8.33 166.67 125.00 66.67 9,297.79 1,000.00 0.00 250.00 41.67 20.83 83.33 291.67 166.67 41.67 1,250.00 0.00 24,082.97 166.67 2,992.96 482.25 82.60 8.33 125.00 145.83 333.33 1,333.33 Oct'23-Jul24 0.00 0.00 0.00 1,872.04 42,717.13 540.00 656.60 755.00 61,784.84 7,525.70 7,404.92 184.05 298.14 7,233.19 0.00 0.00 250.00 375.78 442.93 87,451.15 92.50 5,278.19 0.00 1,043.36 0.00 0.00 0.00 2,250.00 35.00 0.00 8,151.80 1,355.00 232,083.85 240.00 28,696.34 7,404.92 743.40 8.59 970.13 0.00 1,431.80 13,020.49 Annual Budget 121581 - School Tuition- ACO 121583. Travel-ACO 121584 Communications- ACO 121585. * Electricity- ACO 125200 Court Technology- Ct 125201 Court Security- Ct 125499- * Longevity Pay Ct 125500- Salary- Ct 125525 Health Insurance- Ct 125530 Workers Comp.- Ct. 125531 Life Insurance- Ct. 125541 Office Supplies- Ct 125565 Professional Services- Ct 125574 - Liability Ins. Bonds- Ct 125580 - Dues-Ct 125581 School Tuition- Ct 125583 Travel- Ct 125585 . Electricity- Ct 700.00 0.00% 700.00 0.00% 1,050.00 0.00% 3,150.00 59.43% 72,074.03 59.27% 1,700.00 31.76% 500.00 131.32% 755.00 100.00% 82,184.62 75.18% 8,978.88 83.82% 5,787.03 127.96% 247.80 74.27% 1,100.00 27.10% 6,500.00 111.28% 175.00 0.00% 100.00 0.00% 2,000.00 12.50% 1,500.00 25.05% 800.00 55.37% 112,328.33 77.85% 0.00 12,000.00 43.98% 0.00 3,000.00 34.78% 500.00 0.00% 250.00 0.00% 1,000.00 0.00% 3,500.00 64.29% 2,000.00 1.75% 500.00 0.00% 15,000.00 54.35% 1,255.00 107.97% 288,995.65 80.31% 2,000.00 12.00% 35,915.52 79.90% 5,787.03 127.96% 991.20 75.00% 100.00 8.59% 1,500.00 64.68% 1,750.00 0.00% 4,000.00 35.80% 16,000.00 81.38% 130100 Emergency Operating Center- FIE 130205 Drug Supplies- F/E 130280 WC Volunteer FF-F/E 130300 Uniforms- F/E 130301 Minor Tools- FIE 130302 Maint. of Radio's- F/E 130303 Medical Expenses- F/E 130307 Inspection/Cert. Fees- F/E 130331 Maint. of Equipment- FIE 130345. Maint. of Other- F/E 130390 EMSI Equipment- F/E 130499 Longevity Pay FIE 130500 Salary- F/E 130512 Contract Labor- F/E 130525 Health Insurance- F/E 130530 Workers Comp.- FIE 130531 Life Insurance- F/E 130540 Postage- F/E 130541 Office Supplies- F/E 130542 Janitorial Supplies- F/E 130543. Operating Supplies- F/E 130545 Fuel-F F/E Page 5of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 0.00 15.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 123.18- 28,271.40 0.00 0.00 0.00 0.00 25.99 0.00 0.00 0.00 94.95 0.00 2,016.00 31.50 0.00 0.00 727.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,896.14 0.00 0.00 0.00 2,097.60 Profit & Loss Budget Performance Budget 333.33 41.67 291.67 0.00 1,000.00 5.83 541.67 83.33 83.33 208.33 458.33 308.33 36,254.93 83.33 83.33 0.00 45.83 41.67 166.67 4,166.67 833.33 833.33 2,000.00 5,158.72 385.27 416.67 1,496.48 482.25 41.30 0.00 20.83 416.67 104.17 333.33 0.00 0.00 2,500.00 19,609.85 0.00 83.33 0.00 2,626.82 Oct'23-Jul24 Annual Budget 130550 Equipment Rental- FIE 130551 Maint. of Building- F/E 130553 Maint. of Auto's- F/E 130560 Grant Expense- F/E 130565. Professional Services- FIE 130574 Liability Ins. Bonds- FIE 130580 Dues- F/E 130581 School Tuition- F/E 130583 Travel- F/E 130584 Communications- F/E 130585 Electricity- F/E 130586 Gas- FIE 140300 Uniforms- St 140301 Minor Tools- St 140309 WC for Volunteers- St 140310 Chemical- St 140312 Shopl Equipment- St 140316 Maint. of Shop Equipment- St 140317 Street Improvements- St 140330 Machine & Equipment- St 140331 Maint. of Equipment- St 140332 Maint. of Streets 140500 Salary- St 140510 Overtime- St 140512 Contract Labor- St 140525 Health Insurance- St. 140530 Workers Comp.- St. 140531 Life Insurance- St. 140541 Office Supplies- St 140543. Operating Supplies- St 140545- Fuel- St 140550 Equipment Rental- St 140553 Maint. of Auto's- St 140578 Auto Equipment- St 140580 Dues- St 140585. Electricity- St 150300 Uniforms-L 150331 Maint. of Machinery-L 150499. Longevity Pay- -L 150500 Salary-L 0.00 0.00 795.84 0.00 17,766.70 0.00 773.66 0.00 0.00 2,659.69 3,313.44 2,713.32 330,828.02 0.00 449.66 0.00 32.99 25.99 0.00 0.00 0.00 3,622.35 564.00 3,461.50 31.50 980.00 0.00 7,404.92 0.00 0.00 302.82 0.00 465.40 381.35 0.00 0.00 21,765.30 39,487.78 0.00 0.00 1,000.00 23,006.31 4,000.00 0.00% 500.00 0.00% 3,500.00 22.74% 0.00 12,000.00 148.06% 70.00 0.00% 6,500.00 11.90% 1,000.00 0.00% 1,000.00 0.00% 2,500.00 106.39% 5,500.00 60.24% 3,700.00 73.33% 436,314.40 75.82% 1,000.00 0.00% 1,000.00 44.97% 0.00 550.00 6.00% 500.00 5.20% 2,000.00 0.00% 50,000.00 0.00% 10,000.00 10,000.00 36.22% 24,000.00 2.35% 61,904.65 5.59% 4,623.20 0.68% 5,000.00 19.60% 17,957.76 0.00% 5,787.03 127.96% 495.60 0.00% 0.00 250.00 121.13% 5,000.00 1,250.00 37.23% 4,000.00 9.53% 0.00 0.00 30,000.00 72.55% 235,318.24 16.78% 0.00 #DIV/O! 1,000.00 0.00% 1,000.00 100.00% 31,521.84 72.99% 0.00% 0.00% Page 6of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 2.34 727.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61.54 2,889.18 0.00 0.00 0.00 0.00 2,795.20 104.84 1,032.00 750.58 727.70 0.00 14.95 0.00 439.59 25.00 0.00 5,889.86 0.00 0.00 2,897.69 0.00 0.00 0.00 2,164.80 0.00 0.00 1.40 727.70 0.00 106.99 Profit & Loss Budget Performance Budget 3.38 482.25 20.65 62.50 112.50 416.67 4.17 125.00 58.33 104.17 66.67 170.83 4,337.27 41.67 83.33 100.00 0.00 3,499.68 24.08 416.67 748.24 482.25 20.65 0.00 83.33 225.00 100.00 0.00 5,824.90 15,089.54 23,333.33 3,166.67 41.67 125.00 0.00 2,709.88 0.00 41.67 8.33 482.25 20.65 187.50 Oct'23-Jul24 23.40 7,404.92 185.85 0.00 1,179.11 1,472.44 0.00 426.00 1,354.13 1,303.50 1,269.42 1,799.31 40,424.39 0.00 196.49 269.10 725.00 30,665.60 104.84 3,048.00 7,505.80 7,404.92 185.85 14.95 85.31 2,459.38 937.54 0.00 53,602.78 0.00 205,274.97 28,088.39 274.90 20.00 155.00 23,640.56 162.40 0.00 15.40 7,404.92 92.97 106.99 Annual Budget 150525 Health Insurance- L 150530 Workers Comp.-L 150531 Life Insurance-L 150542 Janitorial Supplies- L 150543 Operating Supplies-L 150551 Maint. of Building- L 150574 Liability Ins. Bonds-L 150581 School Tuition-L 150583 Travel-L 150584 Communications-L 150585 Electricity-L 150586 Gas-L 40.50 57.78% 5,787.03 127.96% 247.80 75.00% 750.00 0.00% 1,350.00 87.34% 5,000.00 29.45% 50.00 0.00% 1,500.00 28.40% 700.00 193.45% 1,250.00 104.28% 800.00 158.68% 2,050.00 87.77% 53,047.17 76.20% 500.00 0.00% 1,000.00 19.65% 1,200.00 22.43% 725.00 100.00% 41,996.11 73.02% 288.95 36.28% 5,000.00 60.96% 8,978.88 83.59% 5,787.03 127.96% 247.80 75.00% 0.00 1,000.00 8.53% 2,700.00 91.09% 1,200.00 78.13% 0.00 70,623.77 75.90% 181,074.52 0.00% 280,000.00 73.31% 38,000.00 73.92% 500.00 54.98% 1,500.00 1.33% 155.00 100.00% 32,518.51 72.70% 0.00 500.00 0.00% 100.00 15.40% 5,787.03 127.96% 247.80 37.52% 2,250.00 4.76% 155300 Uniforms- Cem 155301 Minor Tools- Cem 155331 Maint. of Machinery- Cem 155499 Longevity Pay- Cem 155500 Salary- Cem 155510. Overtime- Cem 155512 Contract Labor- Cem 155525 Health Insurance- Cem 155530 Workers Comp.- Cem. 155531 Life Insurance- Cem 155542 Janitorial Supplies- Cem 155543. Operating Supplies- Cem 155545 Fuel- Cem 155553 Maint. of Auto's- Cem 155585 Electricity- Cem 260123 Transfer to General- S 260155. Republic Services Contract-S 260160 Sales Tax- S 260300 Uniforms- S 260331 Repair/Maint. Equipment- S 260499. Longevity Pay- S 260500 Sanitation Salary- -S 260510 Overtime -S 260512. Contract Labor-S 260525. Health Ins. -S 260530 Wokers Comp.-S 260531 Lifel Insurance- S 260540 Postage- S Page7of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 134.12 0.00 6,032.70 0.00 0.00 0.00 81,584.74 538.00 0.00 3,422.39 0.00 0.00 0.00 0.95 0.00 0.00 2,520.00 605.00 0.00 0.00 0.00 0.00 0.00 14,046.92 2,049.59 0.00 2,251.74 727.70 0.00 106.98 0.00 5.39 1,183.83 187.00 0.00 377.61 0.00 0.00 0.00 0.00 0.00 0.00 Profit & Loss Budget Performance Budget 58.33 125.00 70.83 45,460.65 333.33 15,089.54 41.67 75,000.00 916.67 1,250.00 7,083.33 2,083.33 2,916.67 312.50 145.83 20.83 208.33 416.67 125.00 833.33 1,000.00 1,041.67 0.00 17,075.37 2,889.50 1,250.00 3,741.20 482.26 103.25 250.00 41.67 166.67 1,083.33 333.33 125.00 833.33 6,250.00 41.67 1,583.33 0.00 0.00 791.67 Oct'23-Jul24 90.52 1,287.96 75.61 266,690.59 187.50 0.00 1,845.59 860,961.38 15,654.65 21,966.43 55,147.97 0.00 9,339.17 1,100.51 1,725.54 0.00 6,051.82 2,520.00 1,030.00 0.00 775.27 7,299.66 0.00 640.00 153,289.16 22,312.39 0.00 40,558.35 7,404.92 1,049.03 135.95 0.00 1,877.39 15,800.76 2,462.52 31.98 4,186.89 0.00 0.00 0.00 0.00 0.00 92.00 Annual Budget 260543 C Operating Supplies- S 260545 Fuel-S 260585 Electricity- S 700.00 12.93% 1,500.00 85.86% 850.00 8.90% 545,682.86 48.87% 4,000.00 4.69% 181,074.53 0.00% 500.00 369.12% 900,000.00 95.66% 11,000.00 142.32% 15,000.00 146.44% 85,000.00 64.88% 25,000.00 0.00% 35,000.00 26.68% 3,750.00 29.35% 1,750.00 98.60% 250.00 0.00% 2,500.00 100.80% 5,000.00 20.60% 1,500.00 0.00% 10,000.00 7.75% 12,000.00 60.83% 12,500.00 0.00% 635.00 100.79% 204,904.39 74.81% 34,674.00 64.35% 15,000.00 0.00% 44,894.40 90.34% 5,787.08 127.96% 1,239.00 84.67% 3,000.00 4.53% 500.00 0.00% 2,000.00 93.87% 13,000.00 121.54% 4,000.00 61.56% 1,500.00 2.13% 10,000.00 41.87% 75,000.00 0.00% 500.00 0.00% 19,000.00 0.00% 0.00 0.00 9,500.00 0.97% 270108 Testing Expenses- W 270123 Transfer to General-W 270171 Maintenance of Shop Equip.- W 270172-ECWSD 270185 Lab Sample Fees- W 270186 Water Meters & Parts- W 270187 Maintenance of Water System 270188 Vehicle-W 270190 Engineering- W 270300 Uniforms- W 270301 Minor' Tools- W 270303 Medical Expenses- W 270304 Permits W 270307 Inspections/Certs. -W 270310 Chemical Supplies- W 270315 Liability Ins. Bonds 270330 Machinery & Equipment- W 270331 Maintenance of Machinery- W 270335 Street Repair- W 270499 Longevity Pay- W 270500 Water Salary 270510 Overtime W 270512 W-Contract Labor 270525 Health Ins. -W 270530 Wokers Comp.- W 270531 Life Insurance-w 270540 Postage- W 270542 Janitorial Supplies- W 270543 Operating Supplies- W 270545. Fuel- W 270550 Rental of Equipment- W 270551 Maintenance of Buildings- W 270553 Maintenance of Auto's- W 270560 Grant Expense- W 270575 Legal- W 270576- Auditor- W 270578 Auto Equipment- W 270579 Survey Expenses-W 270580 Dues-W Page 8of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 17.00 0.00 326.07 0.00 0.00 0.00 109,950.91 153,476.94 0.00 437.50 0.00 0.00 796.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 58.65 0.00 0.00 0.00 0.00 0.00 1,501.16 727.70 0.00 106.98 0.00 245.03 194.39 0.00 0.00 577.75 0.00 0.00 0.00 132.00 326.07 0.00 5,103.23 Profit & Loss Budget Performance Budget 208.33 83.33 279.17 795.83 6,250.00 17,012.59 2,916.67 0.00 2,916.67 1,541.67 1,250.00 125.00 41.67 41.67 208.33 2,916.67 2,083.33 625.00 833.33 0.00 5,777.77 722.38 333.33 1,496.48 482.25 41.30 129.17 41.67 187.50 1,000.00 62.50 104.17 333.33 0.00 375.00 208.33 83.33 291.67 1,937.50 46,120.28 Oct'23-Jul24 78.00 0.00 1,037.42 7,399.84 0.00 0.00 1,243,962.09 0.00 19,329.69 0.00 22,408.66 2,906.00 4,651.60 585.00 893.07 0.00 6,100.00 0.00 22,222.50 1,714.70 4,606.60 0.00 135.00 27,304.51 4,677.24 0.00 7,505.80 7,404.92 165.20 106.98 236.52 1,291.17 5,331.94 0.00 0.00 926.39 0.00 0.00 0.00 264.00 1,037.47 15,094.74 156,899.70 Annual Budget 270581 School Tuition- W 270583 Travel Expenses- W 270584 Communication- W 270585 * Electricty- W 270589 Contingency-w 272118 Capital Improvements-W 272123 Transfer to General- WW 272174 Wastewater Services- WW 272175.1 TCEQ Fines- WW 272176 Maint. Wastewater System- WW 272185 Lab Sample Fees- WW 272190 Engineering- WW 272300 Uniforms- ww 272301 Minor' Tools- WW 272303 Medical Expenses- WW 272304 Permits wW 272307 Inspections/Certs.V WW 272310 Chemical Supplies- WW 272330 Machinery &1 Equipment- WW 272331 Maintenance of Machinery- wW 272335 Street Repair- WW 272499 Longevity Pay- wW 272500 Wastewater Salary- WW 272510- Overtime wW 272512. WW-Contract Labor 272525 Health Ins. -WW 272530 Wokers Comp.- WW 272531 Life Insurance- wW 272540 Postage- WW 272542 Janitorial Supplies- WW 272543 Operating Supplies- WW 272545 Fuel- WW 272550 Rental of Equipment- WW 272551 Maintenance of Buildings- WW 272553 Maintenance of Auto's- WW 272560 Grant Expense- WW 272580 Dues- WW 272581 School Tuition- WW 272583 Travel Expenses- ww 272584 Communication- WW 272585. Electricity- WW 2,500.00 3.12% 1,000.00 0.00% 3,350.00 30.97% 9,550.00 77.49% 0.00 75,000.00 0.00% 1,842,358.40 67.52% 204,151.04 0.00% 35,000.00 55.23% 0.00 35,000.00 64.02% 18,500.00 15.71% 15,000.00 31.01% 1,500.00 39.00% 500.00 178.61% 500.00 0.00% 2,500.00 0.00% 35,000.00 63.49% 25,000.00 6.86% 7,500.00 61.42% 10,000.00 0.00% 140.00 96.43% 69,333.20 39.38% 8,668.50 53.96% 4,000.00 0.00% 17,957.76 41.80% 5,787.03 127.96% 495.60 33.33% 1,550.00 6.90% 500.00 47.30% 2,250.00 57.39% 12,000.00 44.43% 750.00 0.00% 1,250.00 0.00% 4,000.00 23.16% 0.00 4,500.00 0.00% 2,500.00 0.00% 1,000.00 26.40% 3,500.00 29.64% 23,250.00 64.92% 553,583.13 28.34% Page 9of10 5:01 PM 08/08/24 Accrual Basis City of Ranger July 2024 Jul24 0.00 3,002.97 249.57 750.58 727.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 181.50 0.00 0.00 4,912.22 255,420.01 65,201.33 Profit & Loss Budget Performance Budget 0.00 3,507.93 288.95 748.24 482.25 20.65 266.67 458.33 125.00 41.67 625.00 41.67 83.33 187.50 958.33 333.33 8,168.85 Oct'23-Jul24 Annual Budget 280499 Longevity Pay- UB 280500 Salaries- UB 280510 C Overtime UB 280525 Health Ins. -UB 280530 Wokers Comp.-U 280531 Life Insurance- UB 280540 Postage- UB 280541 - Office Supplies- UB 280542 Janitorial Supplies- UB 280543. Operating Supplies- UB 280550 Rental of Equipment- UB 280552 Maint. Office Equipment- UB 280561 Office Equipment- UB 280562 Bank Account Fees- UB 280565 Proffessional Services- UB 280900 C Contract Services- UB 240.00 30,767.45 1,532.98 8,337.88 7,404.28 185.85 4,505.05 1,019.00 0.00 0.00 0.00 0.00 0.00 1,661.12 2,436.96 0.00 58,090.57 3,246,942.90 280,413.90 240.00 100.00% 42,095.16 73.09% 3,467.40 44.21% 8,978.88 92.86% 5,787.03 127.95% 247.80 75.00% 3,200.00 140.78% 5,500.00 18.53% 1,500.00 0.00% 500.00 0.00% 7,500.00 0.00% 500.00 0.00% 1,000.00 0.00% 2,250.00 73.83% 11,500.00 21.19% 4,000.00 0.00% 98,266.27 59.12% 5,140,274.29 63.17% 0.00 Total Expense Net Ordinary Income Page 10 of10 5:001 PM 08/08/24 Accrual Basis City of Ranger July 2024 Expenses by Vendor Summary Jul24 329.40 3,422.39 280.53 187.00 17.00 81,584.74 92.50 132.00 180.00 14.00 664.64 245.03 2,520.00 605.00 652.14 3,344.99 1,032.00 285.10 625.75 822.89 30.00 10,000.00 5,429.64 2,126.50 437.50 5,429.63 1,334.00 1,000.00 10,069.62 5,072.00 177.20 14,347.76 8,732.30 4,000.00 320.95 4,727.05 52.00 333.28 0.95 170,657.48 Atmos Energy BenMark Supply Company Inc. Bryans Auto Supply Cary Services Central West Texas Water Utilities Assoc. Eastland County' Water Supply District Eastland Memorial Hospital Ed Raney First Financial Bank Freddy's Garage Galls, LLC GeoCorp, Inc Heavenly Landscapes & Irrigation Hydro Plus, LLC Jive Communications Inc. Kennedy Computer Solutions Inc. Marguerite Anna' Williams McCreary, Veselka, Bragg & Allen PC Messer Fort O'Reilly Autol Parts Omnibase Services of Texas, LP Ranger City Bond Construction Fund Ranger Economic Development Corp Ranger Municipal Court Ranger Septic Service Ranger Street Maintenance Fund Southern Petroleum Laboratories, Inc. Steven. Anderson Texas Comptroller of Public Accounts The Knight Law Firm, LLP Tindall's Hardware TML Health Benefits Pool TML Intergovernmental. Risk Pool TWDBI Debt Service Fund United States Postal Service US Bank Voyager Fleet Systems V&J Service Center Vulcan Construction Materials, LLC White's Ace Hardware TOTAL Page 1 9? $I 6 a $ A e 5 le LIBRARY REPORT July 2024 Beginning of Petty Cash CREDIT Fines Copies TOTAL CREDITS $46.95 Book Sales (from "Quarter Shelves") $ 4.25 .40 7.60 + 12.25 TOTALPETTYCASH 59.20 Tiank.youforyour: support! Riana meClenugk Diana McCullough NNolo ooo a 9o loolo 00000 0No 99o 99? 09 oyict o09 v E 9F09 Ro MFo c/c9 elolo 11 9? rolo oo000 P-o 990 s 3 90910 FE 9jo F 90 000 eoo E 09900 cclolo 0 9o Nool 00000 Prr 999 00 le00 9r 00900c0 oro De Ranger Municipal Court Report Month of. July 2024 Citations by: Officers Code Enforcement Animal Control Total Citations Monies Collected: Kept by City Remitted to State Total Collected Jail Credit Cases Indigency Cases Cost Waved - Indigency 29 0 0 29 $1,939.60 $857.00 $2,796.60 4 0 $0.00 Cleared Arrest Warrants Community Service/Pay. Plan Warrants Drivers Saftey Course Dismissals 6 6 1 *MVBA Collections attorneys send out monthly letter and post cards, make monthly, phone calls, Additionally, anyone in collections that has a Texas drivers license is placed in the OMNI system, *Also, anyone entered into collections and OMNI also has an Arrest Warrant issued for them. and send out monthly texas reminders. which prevents them from renewing their license. 8/06/2024 8:14 AM COFCRPT Page: 2 Detail Fine Citation Date: 7/01/2024 7/31/2024 Ofc# Citation No. Cite. Date Time PD RANGER POLICE DEPARTMENT 526071 GIBSON/RIVER 526071 16263 -01 7/06/2024 11:42 AM 0700023842 Violation.... EXPIRED OPERATOR'S LICENSE 526071 16263 -03 7/06/2024 11:42 AM 0700023844 Violation.... DROVE VEHICLE IN UNSAFE CONDITION 526071 16263 -02 7/06/2024 11:42. AM 0700023843 Violation.... EXPIRED REGISTRATION 526071 16266 -01 7/10/2024 10:19 AM 0700023845 Violation.... PUBLIC INTOXICATION 526071 16267 -01 7/10/2024 4:09 PM 0700023847 Violation....: THEFT 526071 16268 -01 7/11/2024 9:27 AM 526071 16269 -01 7/12/2024 11:04 AM 526071 16270 -02 7/12/2024 2:51 PM 526071 16270 -03 7/12/2024 2:51 PM 526071 16270 -01 7/12/2024 2:51 PM 526071 16272 -02 7/17/2024 10:07 AM 526071 16272 -01 7/17/2024 10:07 AM 526071 16273 -01 7/17/2024 11:30 AM 526071 16275 -01 7/23/2024 1:41 PM 526071 16277 -01 7/23/2024 2:32 PM 526071 16277 -02 7/23/2024 2:32 PM Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult 0700023846 Violation....: PUBLIC INTOXICATION 0700023851 Violation....: FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023849 Violation....: FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023850 Violation.... NO DRIVER'S LICENSE 0700023848 Violation.... EXPIRED REGISTRATION 0700023853 Violation....: FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023852 Violation....: EXPIRED REGISTRATION 0700023854 Violation.... EXPIRED REGISTRATION 0700023857 Violation.... NO DRIVER'S LICENSE 0700023855 Violation.... FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023856 Violation....: DRIVING WHILE LICENSE SUSPENDED UNDER PROVIS 8/06/2024 8:14 AM COFCRPT Page: 3 Detail Fine Minor Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Adult Citation Date: 7/01/2024 - 7/31/2024 Ofc# Citation No. Cite. Date Time 526071 16280 -01 7/24/2024 3:15 PM 526071 16281 -03 7/24/2024 4:03 PM 526071 16281 -02 7/24/2024 4:03 PM 526071 16281 -01 7/24/2024 4:03 PM 526071 16282 -03 7/24/2024 5:48 PM 526071 16282 -02 7/24/2024 5:48 PM 526071 16282 -01 7/24/2024 5:48 PM 526071 16284 -01 7/25/2024 5:44 PM 526071 16287 -02 7/26/2024 4:49 PM 526071 16287 -01 7/26/2024 4:49 PM 526071 16287 -03 7/26/2024 4:49 PM 526071 16288 -01 7/27/2024 3:30 PM 526071 16289 -01 7/31/2024 5:39 PM Totals for Officer Number of Citations for Officer..... Number of Violations for Officer....: Number of Citations to Juveniles.... Number of Citations to Minors.......: Totals for Agency Number of Citations for Agency......: Number of Violations for Agency.....: 0700023858 Violation....: NO DRIVER'S LICENSE 0700023861 Violation....: FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023860 Violation.... EXPIRED OPERATOR'S LICENSE 0700023859 Violation.... EXPIRED REGISTRATION 0700023864 Violation.... POSSESSION OF DRUG PARAPHERNALIA 0700023863 Violation.... NO DRIVER'S LICENSE 0700023862 Violation.... EXPIRED REGISTRATION 0700023865 Violation.... EXPIRED REGISTRATION 0700023867 Violation.... FAIL TO MAINTAIN FINANCIAL RESPONSIBILITY 0700023866 Violation.... EXPIRED OPERATOR'S LICENSE 0700023868 Violation.... EXPIRED REGISTRATION 0700023869 Violation....: DRIVING WHILE LICENSE SUSPENDED UNDER PROVIS 0700023870 Violation....: EXPIRED REGISTRATION 17 29 0 1 17 29 8/06/2024 8:14 AM COFCRPT Page: 4 Detail Fine Citation Date: 7/01/2024 - 7/31/2024 Ofc# Citation No. Cite. Date Time Number of Citations to Juveniles....: Number of Citations to Minors.. : Grand Totals Total Number of Citations. Total Number of Violations.... Total Number of Citations Juveniles.: Total Number of Citations Minors....: 0 1 17 29 0 1 Ranger Fire Department Ranger, TX 76470 254-647-1505 500ELoop 254 ) IREDERT Responses for 2024 01-01-2024 -07-31-2024 EMS537 Fire 233 TOTAL: = 770 103 Total calls for. July 2024 Average Calls per Month: 110 Responses thru. July of 2023 EMS 390 Fire 187 Total: 577 Average Calls per Month: 82.4 Elite coretx Incident' Type Report (Summary) Incidents Basic Incident Type Code And Description (FD1.21) Incident Type Gategory (FD1.21):1-Fire 100- Fire, other 131- Passenger vehiclet fire 137-C Camper or recreational vehicle (RV) fire 143- -G Grass fire 151- Outside rubbish, trash orv waste fire 311- Medical assist, assist EMS crew 322- Motor vehicle accident with injuries 324- Motor vehicle accident with no Total Total Incidents Percent of Total Property Total Content Total Total Loss Percent Incidents 2 1 1 5 2 Total: 11 2 1 11 Total: 14 1 Total: 2 1 Total: 1 Total: 28 Loss Loss Loss ofTotal 7.14% 3.57% 3.57% 17.86% 7.14% 7.14% 3.57% 39.29% 0.00 0.00 0.00 0.00 Total: 39.29% Total: 0.00 Total: 0.00 Total: Total: 0.00% Incident Type Category (ED1.21):3- -Rescue & Emergency Medical Service Incident injuries. Total: 50.00% Total: 0.00 Total: 0.00 Total: Total: 0.00% 0.00 Incident Type Category (FD1.21):4- Hazardous Condition (NoF Fire) 412- Gas leak (natural gas OrLPG) 444- Power line down 3.57% 3.57% 3.57% Total: 7.14% Total: 0.00 Total: 0.00 Total: Total: 3.57% Total: 0.00 Total: 0.00 Total: Total: 100.00% Total: 0.00 Total: 0.00 Total: Total: 0.00% Total: 0.00% Total: 0.00% 0.00 0.00 0.00 Incident Type Category (FD1.21): 6- Goodl Intent Call 651 Smoke scare, odor ofs smoke 1of1 Printed On: 08/01/2024 06:49:39/ AM Elite corebx 2024-January Calls By Person By Month Incident Year-Month Name (FD1.3) Apparatus Personnel Full Name (FD19.2-FD19.12) Count Of Incidents Billy Mathis Bobby Walston Brady Clifton Carter Hemandez Darrel Fox Darrell Fox Edena alexander Ethan Mayes Frank Robinson Gearld Gunstanson Mark Bearden Matt Richardson Scott Parsons Tanner Middelton Billy Mathis Bobby Walston Brady Clifton Carter Hernandez Darrell Fox Eden alexander Ethan! Mayes Frank Robinson Matt Richardson Matthew Fox Meagan Mathis Ronnie Bush Scott Parsons Billy Mathis Bobby Walston Brady Clifton Carter Hernandez Darrell Fox Eden alexander Edie Scott Ethan Mayes Frank Robinson jacob ervin Mark Bearden Matt Richardson Ronnie Bush Scott Parsons Billy Mathis Brady Clifton Carter Hernandez Darrell Fox David Pickrell Eden alexander Ethan Mayes Frank Robinson heath Hodnett jacob ervin John Clark Mark Bearden Matt Richardson 6 2 16 24 17 2 4 7 1 1 20 4 1 12 6 5 18 6 8 2 16 1 1 1 7 14 5 25 26 3 3 3 9 11 17 6 17 10 4 16 19 26 16 2 17 7 8 1 20 1 1 21 2024-February 2024-March 2024-April 1of3 Printed On: 08/01/2024 06:45:46 AM Incident Year-Month Name (FD1.3) Apparatus Personnel Full Name (FD19.2-FD19.12) Count Of Incidents Meagan Mathis Ronnie Bush Scott Parsons Sylvester! Lopez Billy Mathis Carterk Hernandez Carter Hernandez (776920) Darrell Fox Darrell Fox (39616) Eden alexander Ethan! Mayes Frank Robinson jacobe ervin jacob ervin (787238) James Clifton James Clifton (776920) Justice Dove kirsten fox Matt Richardson Matt Richardson (166111) Meagan Mathis Ronnie Bush (782007) Scott Parsons Billy! Mathis Carter Hernandez (776920) Darrell Fox (39616) David Pickrell Eden alexander Edena alexander(789211) Ethan Mayes Frank Robinson jacob ervin (787238) Justice Dove Mark Bearden Matt Richardson (166111) Matthew Fox (738629). Ronnie Bush (782007) Scott Parsons Billy Mathis Bobby Walston Carter Hernandez (776920) Darrell Fox (39616) David Pickrell Eden alexander/789211) Ethan! Mayes Frank Robinson heath Hodnett jacob ervin (787238) Justice Dove kirsten fox Matt Richardson (166111) Matthew Fox (738629) Meagan Mathis Ronnie Bush (782007) Scott Parsons 4 5 3 3 27 4 40 2 17 24 14 18 36 4 17 9 4 33 1 6 1 13 26 17 1 4 12 7 5 11 1 3 23 2 1 2 16 3 21 14 1 19 11 5 1 16 1 1 14 3 1 3 3 2024-May 2024-June 2024-July 2of3 Printed On: 08/01/2024 06:45:46 AM Incident Year-Month Name (FD1.3) Apparatus Personnel Full Name (FD19.2-FD19.12) Count Of Incidents Sylvester Lopez 6 Report Filters Incident Date Time: Agency Name: Report Criteria ist between" 1/1/2024' and' 7/31/2024' isequalt to" City ofRanger Fire Department&E.MS: Incident Year Month Name (Fd1.3): IsNotE Blank Apparatus Personnel Fulll Name (Fd19.2-Fd19.12) IsNotE Blank 3of3 Printed On: 08/01/2024 06:45:46 AM August 08/012024Eltec coretx 2024-July Incident Year-Month Name (FD1.3) Apparatus Personnel Full Name FD19.2-FD19.12) Count Of Incidents Billy Mathis Bobby' Walston Carter Hernandez (776920) Darrell Fox (39616) David Pickrell Edena alexander789211) Ethan! Mayes Frank Robinson heath Hodnett jacob ervin (787238) Justice Dove kirsten fox Matt Richardson (166111) Matthew Fox (738629) Meagan Mathis Ronnie Bush (782007) Scott Parsons Sylvester Lopez 16 3 21 14 1 19 11 5 1 16 1 14 3 1 3 3 6 Count: 18 Min: 2024-July Max: 2024-July Report Filters Incident Datel Time: Agency Name: Report Criteria isb between' 7/1/2024' and'7 '7/31/2024" isequalt to' City ofRanger Fire Depatment&EMS: Incident Year-Month! Name (Fd1.3): Is-NotBlank Apparatus Personnel Full Name Fd19.2-Fd19.12) IsNotBlank 1of1 Printed On: 08/01/2024 06:42:25 AM July 1 - July 31, 2024 YTD January 1 - July 31 Lifetime Since June 2023 HAAS ALERT TX-F Ranger Fire Department Safety Cloude Report Alert Totals Drivers Alerted 1,802 YTD 21,902 Lifetime 38,594 Incident Totals Total Incidents 77 YTD773 Lifetime 1,381 Run Totals Total Runs 88 YTD 900 Lifetime 1,596 Drivers Alerted applications. R2R Alerts Sent R2R Alerts sent 0 YTDO Lifetime 0 R2R Alerts Received 0 YTDO Lifetime 0 Average Time On-Scene 25.7 min YTD 26.2 min Lifetime 27.2 min Total Responding Time 667 min YTD 5,459 min Lifetime 9,939 min Average Time-to-Scene 7.6 min YTD 6.1 min Lifetime 6.2 min Average Time On-Scene Average time duration per incident. Total Runs Total drivers alerted; based on HAAS Alert enabled Total number of esponderto-Responder Alerts sent to nearby emergency vehicles. R2R Alerts Received Total number of espondertoResponder Alerts received by your emergency vehicles. Total Incidents Total times a vehicle was dispatched to an incident with lights engaged for at least 1+ minute. Total Responding Time Total time vehicles/apparatus spent traveling to dispatched calls with lights engaged. Average Time-to-Scene on-scene. Total number of times at least one vehicle arrived on-scene with lights engaged for 2+ minutes. Average time it took for dispatched vehicle to arrive 02024 HAAS, Inc. Private and Confidential 20240801043846 Page 1 of1 Executive Summary for Ranger Choose AI Month 202407-July Runs 32 Charges $57,379 Cash Collection $16,041 Cash Per1 Transport $501.29 Payer Mix Percentage LevelService Percentage Emergene ncy 0.0% 20.0%- BLSEmergency 90.6% Payer Mix Over Time Apr May Level Service Over Time Oct Nov Dec Jan Ranger Police Department Monthly Activity Report July, 2024 Crash 20 0 55 0 60 0 17 0 Patrol Activity: Chief Moran Douglas Gibson Ruelas Anderson Reporting Offense Incident CFS Warrant Other 0 2 1 0 Citations Warnings Business Officer: Réports Reports Reports Reports Arrests Arrests Issued Issued Checks 1 3 0 0 1 4 3 0 0 1 0 0 0 29 0 0 0 26 5 0 0 4 65 10 Code Enforcement Activity: Reporting Officer: Chief Moran Douglas Gibson Anderson Ruelas Animal Control Activity: Reporting CFS Douglas Gibson Offense Reports 0 0 0 0 0 Certified Notifications 0 0 5 0 0 Properties Improved 0 0 3 0 0 Code Citations 0 0 0 0 0 Code Warnings 0 0 5 0 0 Animals 0 5 Animals Animals Animals Found Animals ACO Citations ACO Officer: Reports Inpounded or Quarantined @ Large Adopted/ Warnings Euthanized 8 2 Surrendered 3 3 Returned 0 3 2 2 15 18 0 0 0 0 Department Totals: Total Total Offense Incident CFS Reports Reports Reports 8 Total Total CrashTotal Reports (AIl) o Total Total 46 Total Total Cases M- 2 F- 3 Citations Warnings Dispatch Criminal Arrests Issued Issued Call Sheets Filed 169 4 185 4 29 City of Ranger Public' Works Report. July 2024 Water: Total Gals from ECWSD- 16,279,000 542.63. Avg. gal a day Lake Level as of. July 30, 2024: Decrease usage from July 2023 (19,676,000) Total gallons purchased for the year- 106,124,000 Gals. 1,364.79 @ 48.7% of water in Lake Leon Last Month as of June, 2024- 1,365.52 @ 50.4% Action Level for Stage 2 still in Affect Approximately 9- Leaks - 140,000 gals lost Approximately 200,000 Flushing-gals Wastewater: Streets 2-E Backups (This number is not representative of all backups.) Road work was done on Melvin St., Wayland Rd., Blackwell Rd., Sinclair St., and Rusk St. Sanitation: Current Expense at Sanitation Station $2,193.80 Work Orders: 81total