MAYOR ALDERMEN Marion Bishop Larry Sawyer Laura Almond MAYOR PRO-TEM Les McDaniel Kara Gilliland Kelli Tudyk REGULAR CALLED MEETING OF THE LLANO CITY COUNCIL, IN CITY HALL, 301 WEST MAIN STREET, LLANO, TEXAS PRECEDING BOARD OF ADJUSTMENT MEETING 5:30 P.M. MONDAY, APRIL 21, 2025 AGENDA This notice is posted pursuant to the Texas Open Meetings Act. All agenda items are subject to action. The City Council reserves the right to meet in a closed session on any agenda item should the need arise and ifapplicable pursuant to authorization by Title 5, Chapter 551, of the Texas Government Code. A. CALL TO ORDER B. PUBLIC COMMENTS CONCERNING MATTERS NOT ON THE AGENDA (Visitors shall be limited to no more than (3) three minutes to address the Council or at the discretion of the mayor) In accordance with Section 551.042 oft the Texas Government Code, an inquiry made at a meeting shall be conducted as follows: (a.) If at a meeting of a governmental body, a member of the public or the governmental body inquiries about a subject for which notice has not been given as required by this subchapter, the notice provisions oft this subchapter do not apply to: 1.A statement of specific information given in response to the inquiry; and 2. A recitation of existing policy in response to the inquiry; and (b.) Any deliberation of or a decision about the subject of the inquiry shall be limited to a proposal to place the subject on the agenda for a subsequent meeting. C. NATIONAL DAY OF PRAYER PROCLAMATION D. AUDIT PRESENTATION E. CONSENT AGENDA ITEMS 1. Approve the Llano City Council Regular Meeting Minutes from April 7, 2025, meeting. 2. Approve the annual financial audit. F. PUBLIC HEARINGS 1. The City Council will hold a public hearing to receive written notice and/or oral comments regarding an application for a Specific Use Permit. The physical address is 804 W Lampasas. G. REGULAR AGENDA ITEMS 1. Discussion and possible action to approve Ordinance 1560 regarding an application for a Specific Use Permit. The physical address is 804 W Lampasas. Heather Rehmeier, Permit Tech 2. Discussion and possible action regarding an amendment to Ordinance No. 1561 regarding the Budget for FY 2024-2025. Cara Hewitt, Finance Director 3. Discussion, and Possible Action on contracting for professional services for engineering with Steeger Bizzell for the Llano Texas Community Development Block Grant Program administered by the Texas Department of Agriculture in connection with TxCDBG Contract Number CDM24-0038. This is our CDBG Downtown Sidewalk rehabilitation project for the west side oft the 700 block Ford Street. Marty Mangum, City Manager 4. Discuss and consider approving engagement letter with Willdan Financial Services for the FY 2026 Water and Wastewater Rate Study and authorize the mayor to execute the document. Josh Becker Director of Water and Wastewater 5. Discussion and possible action to approve Resolution R-2025-12 to open a JLK Account and designate the signers of that bank account. Marty Mangum, City Manager 6. Discussion and possible action to approve Ordinance 1562 amending the Master Fee Schedule. Marty Mangum, City Manager 7. Discussion and possible action to approve an agreement for Professional Services with Plummer Associates, Inc. to develop a Risk and Resilience Assessment and Emergency Response Plan to meet the America's Water Infrastructure Act Compliance requirements and authorize the mayor to execute the documents. Josh Becker, Director of Water & Wastewater Operations 8. Discussion and possible action approving the Professional Services Agreement with Freese and Nichols, Inc. for the 2025 Tank Rehabilitation Project and authorizing the mayor to execute the documents. Josh Becker, Director ofWater & Wastewater Operations H. MONTHILY REPORTS I. ADJOURNMENT Ifduring the course ofthe meeting and discussion ofo any items covered by this notice, City Council determines that a Closed or Executive session ofthe Council is required, then such closed meeting will be held as authorized by Texas Government Code, Chapter. 551, Section 551.071 - consultation with counsel on legal matters; 551.072 - deliberation regarding purchase, exchange, lease or value ofreal property; 551.073 - deliberation regarding a prospective gif; 551.074- - personnel matters regarding the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee; 551.076 - implementation of security personnel or devices; 551.087 = deliberation. regarding economic development negotiation; Sec. 551.089 - deliberation regarding. security devices or security audits; and/or other matters as authorized under the Texas Government Code. If a Closed or Executive session is held in accordance with the Texas Government Code as set out above, the City Council will reconvene in Open Session to take action, ifnecessary, on the items addressed during the Executive Session. Although a quorum oft the members of other Boards or Commissions may or may not be in attendance, this notice is being posted to meet the requirements of the Texas Open Meetings Act and subsequent opinions of the Texas Attorney General's Office. In compliance with the Americans with Disabilities Act, the City of Llano will provide reasonable accommodations for persons attending City Council meetings. To better serve you, requests should be received 48 hours before the meetings. Please call 325-247-4158 Ext. 107. I, Kim Wagner, City Secretary, do hereby certify that a copy of the April 21, 2025 Llano City Council agenda was posted on the City Hall bulletin board, a place convenient and readily accessible to the general public at all times, and to the City's website, www.CiyolLlano.com, in compliance with Chapter 551, Texas Government Code and remained posted continuously for at least seventy-ywo (72) hours preceding the scheduled time of said Meeting. ci Wag 4-17-a5 Kim Wagner, TRMOCity Secretary Date, and Time Posted 5 REGULAR CALLED MEETING OF THE LLANO CITY COUNCIL CITY HALL, 301 WEST MAIN STREET, LLANO, TEXAS PRECEDING BOARD OF ADJUSTMENT MEETING 5:30 P.M. MONDAY,APRIL 7, 2025 Minutes Alderpersons Present: Mayor Marion Bishop, Mayor Pro-Tem Kara Gilliland, Les McDaniel, Laura Almond, Larry Sawyer, Kelli Tudyk Officers' Present: Marty Mangum, City Manager, Kim Wagner, City Secretary A. CALL TO ORDER Mayor Bishop called the meeting to order at 5:30 p.m. B. PUBLIC COMMENTS CONCERNING MATTERS NOT ON THE AGENDA (Visitors shall be limited to no more than (3) three minutes to address the Council or at the discretion of the mayor) In accordance with Section 551.042 ofthe Texas Government Code, an inquiry made at a meeting shall be conducted as follows: (a.) If at a meeting of a governmental body, a member ofthe public or the governmental body inquiries about a subject for which notice has not been given as required by this subchapter, the notice provisions of this subchapter do not apply to: 1. A statement of specific information given in response to the inquiry; and 2. A recitation of existing policy in response to the inquiry; and (b.) Any deliberation of or a decision about the subject of the inquiry shall be limited to a proposal to place the subject on the agenda for a subsequent meeting. C. PRESENTATION OF EMPLOYEE Steven Patin D. CONSENT AGENDA ITEMS 1. Approve the Llano City Council Regular Meeting Minutes from March 17, 2025, meeting. 2. Approval of the Fiscal Year 2025 2nd Quarter Investment Report. A motion was made by Alderwoman. Almond, with a second by Alderwoman Gilliland to approve the consent agenda items. All in favor, none opposed. Motion carried. E. EXECUTIVE CLOSED SESSION 1. The City Council will convene into Executive Session in accordance with the Texas Government Code $ 551.072 deliberations regarding the possible of real property. 2. The City Council will convene into Executive Session in accordance with the Texas Government Code $ 551.071 to consult with the City Attorney regarding legal matters. The City Council convened into Executive Session at 5:36 p.m. F. EXECUTIVE OPEN SESSION 1. The City Council will reconvene in Open Session for discussion and possible action regarding possible ofr real property. 2. The City Council will reconvene in Open Session for discussion and possible action regarding legal matters. The City Council reconvened into Open Session at 6:23 p.m. A motion was made by Alderman McDaniel, with a second by Alderwoman Tudyk to accept donation land from a trust the location being at Ellis. Sheffield Avenue in Llano, being .482 acres L I&FE BLK 124 LTS 3-5 LI& F BLK 124 LTS 12-14. All in favor, none opposed. Motion carried. G. PUBLIC HEARINGS 1. The City Council will hold a public hearing to receive written notice and/or oral comments regarding an application for a Specific Use Permit for the purpose of a Trade Days Market located within the zone Northern Business District (NBD). The legal description of this property is REF PROP ID #57292, 39291,39230 BLDG PARCEL & 66707,39108, 57293, 20543, 21022, UNDEVELOPED PARCELS, within the town of Llano, Llano County, Texas. The physical address is 202 West Grayson. 2. The City Council will hold a public hearing to receive written notice and/or oral comments regarding an application for a Specific Use Permit for an accessory building on a property zoned Single Family- 2 (SF-2). The Legal description is MILLER ADDN. BLK A3 % OF LT 3 AND ALL OF LT 4, within the town of Llano, Llano County, Texas. The physical address is 305 West College Street. 3. The City Council will hold a public hearing to receive written and/or oral comments regarding a Special Use Permit to allow a short-term rental (STR) located within zone Single Family - 1 (SF-1). The legal description of this property is OZBURN ADDN LT 1 & N % OF LT 2, within the town of] Llano, Llano County, Texas. The physical address is 709 Flag Creek Drive. The Public Hearings opened at 6:26 p.m. and closed at 6:36 p.m. H. REGULAR AGENDA ITEMS 1. Discussion and possible action to approve Ordinance 1554 regarding an application for a Specific Use Permit for the purpose of a Trade Days Market located within the zone Northern Business District (NBD). The physical address is 202 West Grayson. Heather Rehmeier, Permit Tech A motion was made by Alderwoman Almond, with a second by Alderwoman Tudyk to approve Ordinance 1554 regarding an application for a Specific Use Permit for the purpose of a Trade Days Market located within the zone Northern Business District (NBD). The physical address is 202 West Grayson. All in favor, none opposed. Motion carried. 2. Discussion and possible action to approve Ordinance 1555 regarding an application for a Specific Use Permit for an accessory building on aj property zoned Single Family -2 (SF-2). The physical address is 305 West College Street. Heather Rehmeier, Permit Tech A motion was made by Alderwoman Almond, with a second by Alderwoman Gilliland to approve Ordinance 1555 regarding an application for a Specific Use Permit for an accessory building on a property zoned Single Family -2 (SF-2). The physical address is 305 West College Street. All in favor, none opposed. Motion carried. 3. Discussion and possible action to approve Ordinance 1556 for a Special Use Permit to allow for of a short-term rental (STR) located within zone Single Family-1 (SF-1). The physical address is 709 Flag Creek Drive. Heather Rehmeier, Permit Tech A motion was made by Alderman Sawyer, with a second by Alderwoman Almond to approve Ordinance 1556 for a Special Use Permit to allow for ofa short-term rental (STR) located within zone Single Family-1 (SF-1). The physical addressi is 709 Flag Creek Drive. Alli in favor, none opposed. Motion carried. 4. Discussion and possible action to approve R-2025-10 for Property Tax Exemption for Qualifying Child Care Facilities in the City ofLlano as authorized by Section 1-r of Article VIII of the Texas Constitution. Kim Wagner, City Secretary A motion was made by Alderwoman Almond to approve. Motion failed for a lack of second. A motion was made by Alderwoman Tudyk, with a second by Alderwoman Gilliland to approve 50% Tax Exempt. All in favor, none opposed. Motion carried. 5. Discussion and possible action to appoint Andrea Szigeti for a 2-year term on the Llano Main Street Advisory Board. Kim Wagner, City Secretary A motion was made by Alderwoman Almond, with a second by Alderman Sawyer to approve to appoint Andrea Szigeti for a 2-year term on the Llano Main Street Advisory Board. Alli in favor, none opposed. Motion carried. 6. Discussion and possible action to approve Ordinance 1557 Amending the Master Fee Schedule. Marty. Mangum, City Manager A motion was made by Alderwoman Almond, with a second by Alderman McDaniel to approve Ordinance 1557 Amending the Master Fee Schedule. Alli in favor, none opposed. Motion carried. 7. Discussion and possible action to approve Ordinance 1558 for traffic control devices. Josh Becker, Director of Water & Wastewater Operations No action was taken. 8. Discussion and possible action on setting a time and date to canvass May 3, 2025, General Election. Kim Wagner, City Secretary A motion was made by Alderwoman Tudyk, with a second by Alderman McDaniel to set the meeting to Canvass at 4:30 p.m. on May 14th, All in favor, none opposed. Motion carried. 9. Discuss, Consider and Take Possible Action on contracting for professional services with Lloyd Gosselink Attorneys at law to work on the development of water supplies. Marty. Mangum, City. Manager A motion was made by Alderwoman Almond, with a second by Alderwoman Tudyk to approve. An amended motion was made by Alderwoman Almond, with a second by Alderwoman Tudyk to approve not to exceed $50,000. Three were in favor, Alderwoman Gilliland and Alderman McDaniel opposed. Motion carried. 10. Discussion and possible action to approve Resolution R-2025-11 entering into a lease agreement with Cadence Bank. Cara Hewitt, Finance Director A motion was made by Alderwoman Almond, with a second by Alderman Sawyer to approve Resolution R-2025-11 entering into a lease agreement with Cadence Bank. All in favor, none opposed. Motion carried. 11. Discussion and possible action to approve Ordinance 1559 Speed Limit in School Zone amending Ordinance 1318. Josh Becker, Director of Water & Wastewater Operations A motion was made by Alderwoman Tudyk, with a second by Alderwoman Gilliland to approve Ordinance 1559 Speed Limit in School Zone amending Ordinance 1318. All in favor. none opposed. Motion carried. I. MONTHLY REPORTS J. ADJOURNMENT Ifduring the course ofthe meeting and discussion ofany items covered by this notice, City Council determines that a Closed or Executive session ofthe Council is required, then such closed meeting will be held as authorized by Texas Government Code, Chapter 551, Section 551.071 - consultation with counsel on legal matters; 551.072 deliberation regarding purchase, exchange, lease or value ofreal property; 551.073 - deliberation regarding a prospective gift; 551.074 - personnel matters regarding the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee; 551.076 implementation of security personnel or devices; 551.087 deliberation regarding economic development negotiation; Sec. 551.089 - deliberation regarding security devices or security audits; and/or other matters as authorized under the Texas Government Code. If a Closed or Executive session is held in accordance with the Texas Government Code as set out above, the City Council will reconvene in Open Session to take action, ifr necessary, on the items addressed during the Executive Session. Although a quorum oft the members of other Boards or Commissions may or may not be in attendance, this notice is being posted to meet the requirements of the Texas Open Meetings Act and subsequent opinions of the Texas Attorney General's Office. In compliance with the Americans with Disabilities Act, the City of Llano will provide reasonable accommodations for persons attending City Council meetings. To better serve you, requests should be received 48 hours before the meetings. Please call 325-247-4158 Ext. 107. I, Kim Wagner, City Secretary, do hereby certify that a copy of the April 7, 2025 Llano City Council agenda was posted on the City Hall bulletin board, a place convenient and readily accessible to the general public at all times, and to the City's website, www.Cilyofllano.com, in compliance with Chapter 551, Texas Government Code and remained posted continuously for at least seventy-two (72) hours preceding the scheduled time of said Meeting. Kim Wagner, TRMC City Secretary Marion Bishop, Mayor CITY COUNCIL AGENDA 4/21/25 Agenda Item: Consent 9 Item/Subject: Approve the annual financial audit. Initiating Department/Presenter. Cara Hewitt, Finance Director Recommended Motion: Move to approve the annual financial audit as presented. Background/History: The local government code requires that cities conduct an annual financial audit. Findings/Current Activity: We engaged the audit firm of BrooksWatson & Co, PLLC to conduct the Fiscal Year 2024 audit. Jon Watson will be in attendance to present the audit. Financial implications: Associated Information: FY2024 Audit Agenda Item #consent CITY OF LLANO, TEXAS 301 WEST MAIN - LLANO, TX 78643 WWW.CITYOFLLANO.COM I - 325.247.4158 2024 ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED SEPTEMBER 30, 2024 (This page intentionally left blank.) ANNUAL FINANCIAL REPORT of the City of Llano, Texas For the Year Ended September 30, 2024 Issued By Finance Department City of Llano, Texas ANNUAL FINANCIAL REPORT TABLE OF CONTENTS For the Fiscal Year Ended September 30, 2024 FINANCIAL SECTION Independent Auditor's Report 1 Management's Discussion and Analysis 7 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 20 Statement of Activities 24 Fund Financial Statements Governmental Funds: Balance Sheet - Governmental Funds. 26 Reconciliation of the Balance Sheet to the Statement of Net Position- Governmental Funds 29 Statement of Revenues, Expenditures, and Changes in Fund Balance- Governmental Funds 30 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 35 Proprietary Funds: Statement of Net Position 36 Statement of Revenues, Expenses, and Changes in Fund Net Position 38 Statement of Cash Flows 39 Fiduciary Funds: Statement of Fiduciary Net Position 41 Statement of Changes in Fiduciary Net Position 42 Notes to Financial Statements 43 REOUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedules: General Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual 84 Airport Fund- Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual 87 City of Llano, Texas ANNUAL FINANCIAL REPORT TABLE OF CONTENTS For the Fiscal Year Ended September 30, 2024 Schedule of Changes in Net Pension Liability and Related Ratios (TMRS) 88 Schedule of Employer Contributions to Pension Plan (TMRS) 90 Schedule of Changes in Postemployment Benefits Other than Pension (OPEB) Liability and Related Ratios 92 Schedule of Changes in Net Pension Liability and Related Ratios (TESRS) 94 Schedule of Employer Contributions to Pension Plan (TESRS) 96 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet - Nonmajor Governmental Funds 104 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Governmental Funds 106 (This page intentionally left blank.) BW&C BROOKSWAISON & CO. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council City of Llano, Texas: Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Llano, Texas (the "City") as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Llano, Texas, as of September 30, 2024, and the respective changes in financial position and cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of City of Llano, Texas and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities ofManagement for the Financial Statements The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 14950 Heathrow Forest Pkwy Suite 530 I Houston, TX 77032 I Tel: 281.907.8788 I Fax: 888.875.0587 I www.BrooksWatsonCPA.com 1 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for one year after the date that the financial statements are issued. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, mistepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by ai reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit 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, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Emphasis ofl Matter As discussed in Note V.E. to the financial statements, due to prior year accounting errors, the City restated beginning net position of governmental activities and the general fund. Our opinion is not modified with respect to these matters. 2 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, schedule of changes in net pension liability and related ratios, schedule of employer contributions to pension plans, schedules of changes in other postemployment benefits liability and related ratios, and budgetary comparison information for the general and airport fund be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Wel have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. This accompanying supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. BrokWkboxCo BrooksWatson & Co. Certified Public Accountants Houston, Texas April7,2025 3 (This page intentionally left blank.) 4 MANAGEMENTS DISCUSSION AND ANALYSIS 5 (This page intentionally left blank.) 6 City of Llano, Texas MANAGEMENT'S DISCUSSION AND. ANALYSIS (MD&A) September 30, 2024 The purpose of the Management's Discussion and Analysis (the MD&A) is to give the readers an objective and easily readable analysis of the City of Llano's financial activities for the year ending September 30, 2024. The analysis is based on currently known facts, decisions, or economic conditions. It presents short and long-term analysis of the City's activities, compares current-year results with those of the prior year, and discusses the positive and negative aspects of that comparison. GASB Statement No. 34 establishes the content of the minimum requirements for the MD&A. Please read the MD&A in conjunction with the City's financial statements, which follow this section. The annual financial report is presented as compliant with the financial reporting model in effect pursuant to GASB Statement No. 34. This financial reporting model requires governments to present certain basic financial statements as well as an MD&A and certain other Required Supplementary Information (RSI). The basic financial statements include (1) government-wide financial statements, (2) individual fund financial statements, and (3) notes to the financial statements. Financial Highlights The City's total combined net position was $35,771,006 at September 30, 2024. Of this, $4,677,808 (unrestricted net position) may be used to meet the City's ongoing obligations to its citizens and creditors. At the close of the current fiscal year, the City's governmental funds reported a fund balance of $3,676,917, an increase of $356,808. As of the end of the year, the unassigned fund balance of the general fund was $2,792,712. The City had an overall increase in net position of $1,350,951, which is primarily due to new capital improvements, debt repayments, and utility revenues exceeding current year expenses. The City closed the year with a TMRS net pension liability of $1,279,589. Government-Wide Statements The government-wide statements report information for the City as a whole. These statements include transactions and balances relating to all assets, including infrastructure capital assets. These statements are designed to provide information about cost of services, operating results, and financial position of the City as an economic entity. The Statement of Net Position and the Statement of Activities, which appear first in the City's financial statements, report information on the City's activities that enable the reader to understand the financial condition of the City of Llano. These statements are prepared using the accrual basis ofaccounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and expenses are taken into account even if cash has not yet changed hands. 7 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 The Statement of Net Position presents information on all of the City of Llano's assets and liabilities. The difference between the two is reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Llano is improving or deteriorating. Other non-financial factors, such as the City's property tax base and the condition of the City's infrastructure, need to be considered in order to assess the overall health of the City. The Statement of Activities presents information showing how the City's net position changed during the most recent year. All changes in the net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows - the accrual method rather than modified accrual that is used in the fund level statements. The Statement of Net Position and the Statement of Activities divide the City into two classes of activities: 1. Governmental Activities - Most of the City's basic services are reported here, including general government, public safety (police and fire), municipal court, parks and recreation, and public works. Sales tax, property tax, franchise taxes, municipal court fines and permit fees finance most of these activities. 2. Business-Type Activities - Services involving a fee. for those services. These services, the City's water distribution and wastewater olection/treatment services and airport operations are reported here. FUND FINANCIAL STATEMENTS Funds may be considered as operating companies of the parent corporation, which is the City of Llano. They are usually segregated for specific activities or objectives. The City of Llano uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements. The two categories of City funds are governmental, proprietary, 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 of the year. Such information may be useful in evaluating the City's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing SO, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, 8 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Llano maintains eight governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance. The general fund, debt service fund, capital projects, and airport fund are considered major funds. The City of Llano adopts an annual appropriated budget for its general fund, debt service fund, and airport fund. A budgetary comparison schedule has been provided to demonstrate compliance with the general fund and airport fund budget. Proprietary Funds The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its operation and maintenance of the water and sewer system and airport operations. The proprietary fund financial statements provide information for the Utility and Airport fund. The basic proprietary fund financial statements can be found in the basic financial statements of this report. Component Units The City maintains the accounting and financial statements for one component unit. The Llano Economic Development Corporation is a discretely presented component unit displayed on the government-wide financial statements. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside of the government. Fiduciary funds are not reported in the government-wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. Notes to Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes are the last section of the basic financial statements. 9 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Other Information In addition to the basic financial statements, MD&:A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI) concerning the City's changes in net pension/OPEB liability and employer contributions to the plan. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted previously, net position may serve over time as a useful indicator of the City's financial position. For the City of Llano, assets and deferred outflows exceeded liabilities and deferred inflows by $35,771,006 as of September 30, 2024, in the primary government. The largest portion of the City's net position, $30,131,519, reflects its investments in capital assets (e.g., land, buildings and improvements, streets, water/sewer systems, as well as the public works facilities), less any debt used to acquire those assets that are still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the assets themselves cannot be used to liquidate these liabilities. 10 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Statement of Net Position: The following table reflects the condensed Statement of Net Position: 2024 2023 Governmental Business-Type Governmental Business-Type Activities Activities Total Activities Activities Total Current and other assets $ 4,449,768 $ 8,924,615 $ 13,374,383 $ 3,915,026 $ 10,677,357 $ 14,592,383 Capital assets, net 18,086,038 24,895,691 42,981,729 18,252,716 23,403,567 41,656,283 TotalAssets 22,535,806 33,820,306 56,356,112 22,167,742 34,080,924 56,248,666 Deferred Outflows 465,198 257,670 722,868 648,951 361,804 1,010,755 Other liabilities 1,350,496 2,332,744 3,683,240 1,130,573 2,580,441 3,711,014 Long-term liab. 4,671,509 12,902,486 17,573,995 5,218,335 13,691,966 18,910,301 Total Liabilities 6,022,005 15,235,230 21,257,235 6,348,908 16,272,407 22,621,315 Deferred Inflows 33,590 17,149 50,739 144,150 73,901 218,051 Net Position: Net investment in capital assets 13,793,140 16,338,379 30,131,519 13,787,284 14,135,468 27,922,752 Restricted 660,438 301,241 961,679 581,010 285,633 866,643 Unrestricted 2,491,831 2,185,977 4,677,808 1,955,341 3,675,319 5,630,660 Total Net Position $ 16,945,409 $ 18,825,597 $ 35,771,006 $ 16,323,635 $ 18,096,420 $ 34,420,055 Current and other assets for business-type activities decreased due to declining cash balances, resulting from new capital purchases, transfers to other funds, and debt service payments during the year. Long- term liabilities for the primary government decreased primarily due to scheduled principal payments made and a decline in the City's net pension liability during the year. 11 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Statement of Activities: The following table provides a summary of the City's changes in net position: For the Year ended September 30, 2024 Fort the Year ended September 30, 2023 Governmental Business-Type Primary Governmental Business-Type Primary Activities Activities Government Activities Activities Government Revenues Program revenues: Charges for services $ 1,467,220 $ 9,883,238 $ 11,350,458 $ 1,275,572 $ 9,638,817 $ 10,914,389 Grants and capital cont. 377,924 373,804 751,728 954,856 184,105 1,138,961 General revenues: Property tax 1,410,662 1,410,662 1,258,249 1,258,249 Sales tax 1,411,718 1,411,718 1,287,076 1,287,076 Other taxes 308,074 308,074 286,283 286,283 Lease income 73,624 73,624 78,321 78,321 Investment income 250,363 440,100 690,463 204,124 397,395 601,519 Other revenue 367,313 118,846 486,159 20,226 162,363 182,589 Total Revenues 5,666,898 10,815,988 16,482,886 5,364,707 10,382,680 15,747,387 Expenses General 1,522,118 1,522,118 1,217,470 1,217,470 Public safety 1,451,963 1,451,963 1,264,799 1,264,799 Public works 1,570,088 1,570,088 1,225,845 1,225,845 Community develop. 135,079 135,079 121,913 121,913 Parks and recreation 1,782,389 1,782,389 1,690,914 1,690,914 Interest 122,612 413,113 535,725 134,797 400,325 535,122 Utilities 8,134,573 8,134,573 7,521,205 7,521,205 Total Expenses 6,584,249 8,547,686 15,131,935 5,655,738 7,921,530 13,577,268 Change in Net Position Before Transfers (917,351) 2,268,302 1,350,951 (291,031) 2,461,150 2,170,119 Transfers 1,539,125 (1,539,125) 1,194,095 (1,194,095) Total 1,539,125 (1,539,125) 1,194,095 (1,194,095) Change in Net Position 621,774 729,177 1,350,951 903,064 1,267,055 2,170,119 Beginning Net Position, as previously presented 16,359,412 18,096,420 34,455,832 15,456,348 16,829,365 32,285,713 Error correction (35,777) (35,777) Beg. Net Position, as adjusted 16,323,635 18,096,420 34,420,055 15,420,571 16,829,365 32,285,713 Ending Net Position $ 16,945,409 $ 18,825,597 $ 35,771,006 $ 16,359,412 $ 18,096,420 $ 34,455,832 12 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Graphic presentations of selected data from the summary tables are displayed below to assist in the analysis of the City's activities. Governmental Activities - Revenues Property tax Operating and 25% capital grants 7% Sales tax 25% Charges for services Other revenue Lease income 26% 7% Investment Other taxes 1% income 5% 4% For the year ended September 30, 2024, revenues from governmental activities totaled 95,666,898. Sales taxes, property taxes, and charges for services are the City's largest revenue sources. Grants and contributions decreased by $576,932 or 60% due to nonrecurring TXDOT grants received in the prior year. Property taxes increased by $152,413 or 12% primarily due to greater appraised values and greater tax rates compared to the prior year. Sales taxes increased by $124,642 or 10% due to economic growth fueled by local purchases. Investment income increased by $46,239 or 23% primarily due to greater interest-bearing accounts and realization of higher interest rates in the current year. Other revenues increased by $347,087 or over 100% primarily due to nonrecurring gains from sale of assets, insurance proceeds, rental fees in the current year. All other revenues remained relatively consistent with the previous year. 13 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 This graph shows the governmental function expenses of the City: Governmental Activities - Expenses Public works Community 24% develop. 2% Public safety Parks and 22% Interest recreation General 27% 23% 2% For the year ended September 30, 2024, expenses for governmental activities totaled $6,584,249. This represents an increase of $928,511 or 16% from the prior year. The City's largest functional expense is parks and recreation of $1,782,389, which includes golf course operations. Parks and recreation expenses increased by $91,475 or 5% due primarily to an increased pay scale and nonrecurring bulldingsgrounds maintenance in the current year. General government expenses increased by $304,648 or 25% primarily due to greater personnel costs, professional fees, property insurance expenses, and public transportation services in the current year. Public safety increased by $187,164 or 15% primarily due to a fully staffed police department with an increased pay scalei in the current year. In addition, the department recognized nonrecurring hail damage relief and sheriff dispatch expenses in the current year. Public works (includes the City's airport operations) increased by $344,243 or 28% due to greater personnel costs, nonrecurring professional fees, maintenance/repairs in the current year. All other expenses remained relatively consistent with the previous year. 14 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Business-type activities are shown comparing operating costs to revenues generated by related services. Business-Type Activities - Revenues & Expenses 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 Expenses 5,000,000 L- Charges for Services 4,000,000 3,000,000 2,000,000 1,000,000 For the year ended September 30, 2024, charges for services by business-type activities totaled $9,883,238, which represents a slight increase of $244,421 or 3% from the previous year. Grants and capital contributions increased as a result of nonrecurring CDBG grant funding received in the current year. Business-type activities expenses increased by $626,156 or 8% primarily due to greater wages paid because anincreased pay scale was adopted for several utility departments. In addition, the Cityincurred greater wholesale electric purchases, utility costs, and asset depreciation in the current year. FINANCIAL ANALYSIS OF THE CITY'S FUNDS As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related legal requirements. Governmental Funds - The focus of the City's governmental funds is to provide information of near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unnassigned fund balance may serve as a useful measure of the City's net resources available for spending at the end of the year. As of the end of the year the general fund reflected a total fund balance of $2,837,825. Unassigned fund balance totaled $2,792,712 as of year-end. There was an increase in the general fund balance of $163,746 from the prior year, which is primarily due to less than expected expenditures during the year. The airport fund reflected a fund balance of $116,268, an increase of $127,508. The increase was a result of current year revenues exceeding expenditures. In addition, the fund recognized nonrecurring expenditures for aviation fuel and runaway light projects in the prior year. 15 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 The debt service fund reflected a total fund balance of $121,959. There was a slight increase of $12,802 and was a result of property taxes and investment income exceeding debt service expenditures during the current year. The capital projects fund reflected a fund balance of $469,477. There was an increase of $29,001, which is a direct result of transfers received from the utility system fund during the current year. Proprietary Funds - The City's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. GENERAL FUND BUDGETARY HIGHLIGHTS There was a total positive budget variance of $378,775 in the general fund. Sales tax was the revenue category most significantly greater than anticipated revenues. All departmental appropriated expenses exceeded actual expenditures during the year, with the exception of city council, streets, and parks/recreation, and the Lantex Theater. Total actual expenditures were less than total budgeted expenditures by $345,584. Total budgeted other financing sources, net of uses, were less than actuals by $14,335. CAPITAL ASSETS As of the end of the year, the City's governmental activities funds had invested $18,086,038 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included with the governmental capital assets as required by GASB Statement No. 34. The City's business-type activities funds had invested 924,895,691 in a variety of capital assets and infrastructure, net of accumulated depreciation. Major capital asset events during the current year include the following: Continued investment in new airport runway lights for $114,730. JLKI lighting and skylight/vents upgrades totaling $78,800. Airport runway surface improvements for $44,700. Dirt replacement in the Arena totaling $35,171. Purchased new pump equipment for golf course for $15,125. New equipment for governmental activities totaling $495,634. Street infrastructure improvements totaling $49,037. Generator project investments of $588,341. TWDB Main Street project costs totaling $404,595. CDBG waterline project investments of $215,042. Purchased fixed based meter reading system for $104,719. Purchased 2024 Vector VecJet for $98,949. 16 City of Llano, Texas MANAGEMENT'S DISCUSSION AND ANALYSIS, Continued September 30, 2024 Purchased new equipment for water/sewer distribution and collection system totaling $271,284. Purchased two utility vehicles for $482,760 through note financing. More detailed information about the City's capital assets is presented in note IV. C to the financial statements. LONG-TERM DEBT At the end of the current year, the City had total bonds (including premiums), leases, and notes payable outstanding totaling $17,601,937. During the year, the City's long-term obligations decreased by $1,002,789. The City issued new: notes payable totaling $767,760 during the year. The City paid $1,713,900 of principal payments during the year. More detailed information about the City's long-term liabilities is presented in note IV. D to the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGET The Mayor and City Council are committed to maintaining and improving the overall wellbeing of the City of Llano and improving services provided to their public citizens. The City is budgeting for growth in the upcoming year. CONTACTING THE CITY'S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the City of Llano' finances for all those with an interest in the City's finances. Questions concerning this report or requests for additional financial information should be directed to the City's business office at 301 West Main Street, Llano, Texas 78643; phone: (325) 247-4158. 17 (This page intentionally left blank.) 18 FINANCIAL STATEMENTS 19 City of Llano, Texas STATEMENT OF NET POSITION (Page 1 of2) September 30, 2024 Primary Government Governmental Business-Type Activities Activities Total Assets Current assets: Cash and cash equivalents $ 4,124,256 $ 7,800,617 $ 11,924,873 Receivables, net 319,072 882,058 1,201,130 Inventory 242,741 242,741 Prepaids 3,983 1,656 5,639 Internal balances 2,457 (2,457) Total Current Assets 4,449,768 8,924,615 13,374,383 Capital assets: Non-depreciable 366,964 6,936,642 7,303,606 Net depreciable capital assets 17,719,074 17,959,049 35,678,123 Total Noncurrent Assets 18,086,038 24,895,691 42,981,729 Total Assets 22,535,806 33,820,306 56,356,112 Deferred Outflows of Resources Deferred charge on refunding 66,199 66,199 Pension outflows TMRS 362,949 186,974 549,923 Pension outflows - TESRS 93,520 93,520 OPEB outflows 8,729 4,497 13,226 Total Deferred Outflows of Resources 465,198 257,670 722,868 See Notes to Financial Statements. 20 Component Unit Llano EDC $ 1,426,522 74,332 1,500,854 1,500,854 21 City of Llano, Texas STATEMENT OF NET POSITION (Page 2 of2) September 30, 2024 Primary Government Governmental Business-Type Activities Activities Total Liabilities Current liabilities: Accounts payable and accrued liabilities $ 738,820 $ 909,532 $ 1,648,352 Customer deposits 233,030 233,030 Accrued interest payable 6,229 19,416 25,645 Long-term debt due within one year 553,382 1,131,533 1,684,915 Compensated absences, current 52,065 39,233 91,298 Total Current Liabilities 1,350,496 2,332,744 3,683,240 Noncurrent liabilities: Long-term debt due in more than a year 3,525,834 12,391,188 15,917,022 Net pension liability - TMRS 844,529 435,060 1,279,589 Net pension liability TESRS 155,834 155,834 OPEB liability 139,527 71,878 211,405 Compensated absences, noncurrent 5,785 4,360 10,145 Total Noncurrent Liabilities 4,671,509 12,902,486 17,573,995 Total Liabilities 6,022,005 15,235,230 21,257,235 Deferred Inflows of] Resources Pension inflows - TMRS 7,305 3,763 11,068 Pension inflows - TESRS 300 300 OPEB inflows 25,985 13,386 39,371 Total Deferred Inflows of Resources 33,590 17,149 50,739 Net] Position Net investment in capital assets 13,793,140 16,338,379 30,131,519 Restricted for debt service 121,959 301,241 423,200 Restricted for capital acquisition 469,477 469,477 Restricted for tourism 38,262 38,262 Restricted for police benevolence 2,937 2,937 Unrestricted 2,519,634 2,185,977 4,705,611 Total Net Position $ 16,945,409 $ 18,825,597 $ 35,771,006 See Notes to Financial Statements. 22 Component Unit Llano EDC $ 167,155 167,155 218,501 218,501 385,656 1,115,198 $ 1,115,198 23 City of Llano, Texas STATEMENT OF ACTIVITIES For the Year Ended September 30, 2024 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary Government Governmental Activities General government $ 1,522,118 $ $ 100,048 $ Public safety 1,451,963 90,612 Public works 1,570,088 107,836 277,876 Parks and recreation 1,782,389 1,268,772 Community development 135,079 Interest and fiscal charges 122,612 Total Governmental Activities 6,584,249 1,467,220 100,048 277,876 Business-Type Activities Utility system 8,547,686 9,883,238 373,804 Total Business-Type Activities 8,547,686 9,883,238 373,804 Total Primary Government $ 15,131,935 $ 11,350,458 $ 100,048 651,680 Component Unit Llano EDC $ 80,166 $ General Revenues: Taxes Property tax Sales tax Other taxes Lease income Investment income Other revenue Transfers: Total General Revenues and Transfers Change in Net Position Beginning Net Position, as previously reported Error correction Beginning Net Position, as adjusted Ending Net Position See Notes to Financial Statements. 24 Net (Expense) Revenue and Changes in Net Position Primary Government Component Unit Governmental Business-Type Llano Activities Activities Total EDC $ (1,422,070) $ $ (1,422,070) $ (1,361,351) (1,361,351) (1,184,376) (1,184,376) (513,617) (513,617) (135,079) (135,079) (122,612) (122,612) (4,739,105) (4,739,105) 1,709,356 1,709,356 1,709,356 1,709,356 (4,739,105) 1,709,356 (3,029,749) $ (80,166) 1,410,662 1,410,662 1,411,718 1,411,718 448,390 308,074 308,074 73,624 73,624 250,363 440,100 690,463 63,984 367,313 118,846 486,159 1,539,125 (1,539,125) 5,360,879 (980,179) 4,380,700 512,374 621,774 729,177 1,350,951 432,208 16,359,412 18,096,420 34,455,832 682,990 (35,777) (35,777) 16,323,635 18,096,420 34,420,055 682,990 $ 16,945,409 $ 18,825,597 $ 35,771,006 $ 1,115,198 25 City of Llano, Texas BALANCE SHEET GOVERNMENTAL FUNDS September 30, 2024 Debt Capital General Service Projects Airport Assets Cash and cash equivalents $ 3,053,197 $ 121,959 $ 689,636 $ 126,935 Receivables, net 307,286 11,786 Prepaids 3,914 69 Due from other funds 8,880 Total Assets $ 3,373,277 $ 133,745 $ 689,636 $ 127,004 Liabilities Accounts payable and accrued liabilities $ 492,147 $ $ 214,246 $ 8,351 Deposits payable 21,060 2,160 Due to other funds 5,913 225 Total Liabilities 513,207 220,159 10,736 Deferred Inflows of] Resources Unavailable revenue property taxes 22,245 11,786 Total Deferred Inflows 22,245 11,786 Fund) Balances Nonspendable: Prepaid items 3,914 69 Restricted for: Tourism 38,262 Capital improvements 469,477 Debt service 121,959 Police benovelence 2,937 Assigned: Special revenue Unassigned 2,792,712 116,199 Total Fund Balances 2,837,825 121,959 469,477 116,268 Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 3,373,277 $ 133,745 $ 689,636 $ 127,004 See Notes to Financial Statements. 26 Nonmajor Total Governmental Governmental Funds Funds $ 132,529 $ 4,124,256 319,072 3,983 8,880 $ 132,529 $ 4,456,191 $ 856 $ 715,600 23,220 285 6,423 1,141 745,243 34,031 34,031 3,983 38,262 469,477 121,959 2,937 131,388 131,388 2,908,911 131,388 3,676,917 $ 132,529 $ 4,456,191 27 (This page intentionally left blank.) 28 City of Llano, Texas RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION GOVERNMENTAL FUNDS September 30, 2024 Fund Balances - Total Governmental Funds $ 3,676,917 Adjustments for the Statement of Net Position: Capital assets used in governmental activities are not current financial resources and, therefore, not reported in the governmental funds. Capital assets non-depreciable 366,964 Capital assets - net depreciable 17,719,074 Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the governmental funds. Property tax receivable 34,031 Deferred outflows of resources, represent a consumption of net position that applies to a future period(s) and is not recognized as an outflow of resources (expenditure) until then. Pension outflows - TMRS 362,949 Pension outflows - TESRS 93,520 OPEB contributions 8,729 Deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and SO will not be recognized as an inflow of resources (revenue) until that time. Pension inflows - TMRS (7,305) Pension inflows - TESRS (300) OPEB inflows (25,985) Some liabilities, including bonds payable and deferred charges, are not reported as liabilities in the governmental funds. Accrued interest (6,229) Compensated absences (57,850) Bond premiums (180,726) Long term debt due within one year (553,382) Long term debt due in more than one year (3,345,108) Net pension liability - TESRS (155,834) Net pension liability - TMRS (844,529) OPEB liability (139,527) Net Position of Governmental Activities $ 16,945,409 See Notes to Financial Statements. 29 City of Llano, Texas STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS (Page 1 of2) For the Year Ended September 30, 2024 Debt Capital General Service Projects Airport Revenues Property tax $ 947,322 $ 454,166 $ $ Sales tax 1,362,092 Other taxes 302,125 Penalty and interest on taxes 5,949 License and permits 107,836 Intergovernmental 73,824 277,876 Charges for services 874,474 397,018 Fines and forfeitures 90,612 Lease income 73,624 Contributions and donations Investment income 192,344 16,926 35,414 Other revenues 116,433 17,655 Total Revenues 4,140,686 477,041 35,414 692,549 Expenditures General government: City council 38,055 Administration 1,217,405 293,736 Public safety: Police 1,145,802 Municipal court 133,600 Fire department 87,197 Public works: Streets 922,290 5,913 Airport 498,779 Code enforcement 230,395 Parks and recreation: Parks and recreation 463,170 Swimming pool 52,053 Badu RV park 5,917 Depot museum 5,870 JLK Arena 231,084 Lantex Theater 36,374 Robinson RV park 42,258 Golf course 632,512 Community development 135,463 30 Nonmajor Total Governmental Governmental Funds Funds $ $ 1,401,488 49,626 1,411,718 302,125 5,949 107,836 25,000 376,700 310 1,271,802 90,612 73,624 1,224 1,224 5,679 250,363 8,699 142,787 90,538 5,436,228 38,055 1,511,141 1,145,802 133,600 87,197 928,203 498,779 230,395 92,661 555,831 52,053 5,917 5,870 231,084 36,374 42,258 632,512 135,463 31 City of Llano, Texas STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS (Page 2 of2) For the Year Ended September 30, 2024 Debt Capital General Service Projects Airport Debt Service: Principal f 225,358 $ 345,726 $ Interest and fiscal charges 30,763 118,513 Capital outlay 122,726 72,103 Total Expenditures 5,758,292 464,239 299,649 570,882 Excess of Revenues Over (Under) Expenditures (1,617,606) 12,802 (264,235) 121,667 Other Financing Sources (Uses) Note issuance 285,000 Sale of capital assets 282,178 Transfers in 1,245,889 293,236 5,841 Transfers (out) (31,715) Total Other Financing (Sources) 1,781,352 293,236 5,841 Net Change in Fund Balances 163,746 12,802 29,001 127,508 Beginning fund balances, as previously presented 2,709,856 109,157 440,476 (11,240) Error correction (35,777) Beginning fund balances, as adjusted 2,674,079 109,157 440,476 (11,240) Ending Fund Balances $ 2,837,825 $ 121,959 $ 469,477 $ 116,268 See Notes to Financial Statements. 32 Nonmajor Total Governmental Governmental Funds Funds $ $ 571,084 149,276 194,829 92,661 7,185,723 (2,123) (1,749,495) 285,000 282,178 25,874 1,570,840 (31,715) 25,874 2,106,303 23,751 356,808 107,637 3,355,886 (35,777) 107,637 3,320,109 $ 131,388 $ 3,676,917 33 (This page intentionally left blank.) 34 City of Llano, Texas RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES For the Year Ended September 30, 2024 Amounts reported for governmental activities in the statement of activities are different because: Net changes in fund balances total governmental funds $ 356,808 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay 870,247 Depreciation expense (979,273) Adjustment for sale and disposal of assets (57,652) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 6,144 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Compensated absences 812 Accrued interest 4,073 Pension expense TMRS 114,015 Pension expense TESRS (10,405) OPEB expense 8,330 The: issuance of long-term debt (e.g., bonds, leases, certificates of obligation) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when they are first issued; whereas, these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. Note issuance (285,000) Principal payments 571,084 Amortization of premium 22,591 Change in Net Position of Governmental Activities $ 621,774 See Notes to Financial Statements. 35 City of Llano, Texas STATEMENT OF NET POSITION (Page 1 of2) PROPRIETARY FUND September 30, 2024 Utility System Assets Current Assets: Cash and cash equivalents $ 7,800,617 Receivables, net 882,058 Inventory 242,741 Prepaids 1,656 Total Current Assets 8,927,072 Noncurrent Assets: Capital assets: Non-depreciable 6,936,642 Net depreciable capital assets 17,959,049 Total Noncurrent Assets 24,895,691 Total Assets 33,822,763 Deferred Outflows of Resources Deferred charge on refunding 66,199 Pension outflows 186,974 OPEB outflows 4,497 Total Deferred Outflows of Resources 257,670 36 City of Llano, Texas STATEMENT OF NET POSITION (Page 2 of2) PROPRIETARY FUND September 30, 2024 Utility System Liabilities Current Liabilities: Accounts payable and accrued liabilities $ 909,532 Customer deposits 233,030 Due to others 2,457 Accrued interest 19,416 Compensated absences, current 39,233 Long-term debt due within one year 1,131,533 Total Current Liabilities 2,335,201 Noncurrent Liabilities: Net pension liability 435,060 OPEB liability 71,878 Compensated absences, noncurrent 4,360 Long-term debt, noncurrent 12,391,188 Total Noncurrent Liabilities 12,902,486 Total Liabilities 15,237,687 Deferred Inflows of Resources Pension inflows 3,763 OPEB inflows 13,386 Total Deferred Inflows of Resources 17,149 Net Position Net investment in capital assets 16,338,379 Restricted for debt service 301,241 Unrestricted 2,185,977 Total Net Position $ 18,825,597 See Notes to Financial Statements. 37 City of Llano, Texas STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUND For the Year Ended September 30, 2024 Utility System Operating Revenues Charges for service $ 9,613,583 Other revenue 269,655 Total Operating Revenues 9,883,238 Operating Expenses Administration 315,766 Customer convenience 162,830 Sanitation disposal fees 765,306 Water plant 542,369 Water distribution 532,720 Sewer plant 389,277 Sewer collection 522,438 Electric 4,008,933 Depreciation 894,934 Total Operating Expenses 8,134,573 Operating Income (Loss) 1,748,665 Nonoperating Revenues (Expenses) Investment income 440,100 Insurance proceeds 96,571 Gain on sale of assets 22,275 Interest expense (413,113) Total Nonoperating Revenues (Expenses) 145,833 Income (Loss) Before Contributions and Transfers 1,894,498 Capital contributions 373,804 Transfers in 246,197 Transfers (out) (1,785,322) Change in Net Position 729,177 Beginning net position 18,096,420 Ending Net Position $ 18,825,597 See Notes to Financial Statements. 38 City of Llano, Texas STATEMENT OF CASH FLOWS PROPRIETARY, FUND (Page 1 of2) For the Year Ended September 30, 2024 Water, Sewer & Sanitation Cash Flows from Operating Activities Receipts from customers $ 9,918,262 Payments to suppliers and contractors (6,082,848) Payments to employees (1,455,350) Net Cash Provided (Used) by Operating Activities 2,380,064 Cash Flows from) Noncapital Financing Activities Insurance proceeds 96,571 Transfers in 246,197 Transfers (out) (1,785,322) Net Cash Provided (Used) by Noncapital Financing Activities (1,442,554) Cash Flows from Capital and Financing Activities Purchase of capital assets (1,904,298) Proceeds from sale of capital assets 22,275 Proceeds from grants 373,804 Debt principal payments (1,142,816) Interest paid (441,153) Net Cash Provided (Used) by Capital and Financing Activities (3,092,188) Cash Flows from Investing Activities Interest on investments 440,100 Net Cash Provided (Used) by Investing Activities 440,100 Net Increase (Decrease) in Cash and Cash Equivalents (1,714,578) Beginning cash, & cash equivalents 9,515,195 Ending Cash & Cash Equivalents $ 7,800,617 See Notes to Financial Statements. 39 City of Llano, Texas STATEMENT OF CASH FLOWS PROPRIETARY, FUND (Page 2 of2) For the Year Ended September 30, 2024 Water, Sewer & Sanitation Reconciliation of Operating Income (Loss) to Net Cash (Used) by Operating Activities Operating Income (Loss) $ 1,748,665 Adjustments to reconcile operating income to net cash used: Depreciation 894,934 Changes in Operating Assets and Liabilities: (Increase) Decrease in: Accounts receivable 15,577 Inventory 11,215 Due to (from) other funds 11,372 Deferred outflows of resources: OPEB (1,479) Deferred outflows of resources: Pension 99,595 Increase (Decrease) in: Accounts payable and accrued liabilities (259,667) Customer deposits 19,447 Compensated absences 1,548 Net pension liability (108,703) OPEB liability 4,312 Deferred inflows of resources - OPEB (7,124) Deferred inflows of resources - pension (49,628) Net Cash Provided (Used) by Operating Activities $ 2,380,064 Schedule of Non-Cash Capital and Related Financing Activities Assets purchased through lease issuances $ 482,760 See Notes to Financial Statements. 40 City of Llano, Texas STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUND September 30, 2024 Private Purpose Trust Funds Assets Current Assets Cash and cash equivalents $ 130 Investments 41,404 Total Assets $ 41,534 Net Position Restricted 41,534 Total Net Position $ 41,534 See Notes to Financial Statements. 41 City of Llano, Texas STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUND For the Year Ended September 30, 2024 Private Purpose Trust Funds Additions Investment income $ 2,151 Total Additions $ 2,151 Change in Net Position 2,151 Beginning net position 39,383 Ending Net Position $ 41,534 See Notes to Financial Statements. 42 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS September 30, 2024 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Llano, Texas, Texas (the "City") was founded on February 1, 1856. The Mayor and City Council is the level of government which has governance responsibilities over all activities within the jurisdiction of the City of Llano. The City's primary services include public safety (police and fire), parks and recreation (swimming pool, RV parks, golf course), streets, utility services (electric, sanitation, water and sewer), community development, and general administrative services. The accounting and reporting policies of the City relating to the funds included in the accompanying basic financial statements conform to accounting principles generally accepted in the United States of America applicable to state and local governments. Generally Accepted Accounting Principles for local governments include those principles prescribed by the Governmental Accounting Standards Board ("GASB"). The more significant accounting policies of the City are described below. A. Description of Government-Wide Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. B. Financial Reporting Entity The accompanying financial statements present the government and its component units, entities for which the government is considered financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations. Discretely presented component units are reported in separate columns in the government-wide financial statements to emphasize that they are legally separate from the government. As required by accounting principles generally accepted in the United States of America, these financial statements include the primary government and organizations for which the primary government is financially accountable and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. 43 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The definition of the reporting entity is based primarily on the notion of financial accountability. A primary government is financially accountable for the organizations that make up its legal entity. It is also financially accountable for legally separate organizations if its officials appoint a voting majority of an organization's governing body and either it is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or to impose specific financial burdens on, the primary government. A primary government may also be financially accountable for governmental organizations that are fiscally dependent on it. A primary government has the ability to impose its will on an organization if it can significantly influence the programs, projects, or activities of, or the level of services performed or provided by, the organization. A financial benefit or burden relationship exists if the primary government (a) is entitled to the organization's resources; (b) is legally obligated or has otherwise assumed the obligation to finance the deficits of, or provide financial support to, the organization; or (c) is obligated in some manner for the debt of the organization. Some organizations are included as component units because of their fiscal dependency on the primary government. An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval by the primary government. Discretely Presented Component Units Llano Economic Development Corporation The Llano Economic Development Corporation (the "EDC") was established in 1994 under the Development Corporation Act of 1979, Article 5190.6, Tex. Rev. Civ. Stat. Ann., as amended. Directors of the Corporation are removable by the City Council of the City of Llano at will, the overall economic development plan of the corporation must be approved by the City Council of the City of Llano, and the budget for each forthcoming fiscal year: must be approved by the City Council of the City of Llano. Since the Corporation is financially accountable to the City, it is treated as a discretely presented component unit of the City and is reported as part of the overall financial reporting entity of the City. C. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of changes in net position) report information about the City as a whole. These statements include all activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. 44 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include charges paid by the recipients for goods or services offered by the programs and grants that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, such as taxes and investment earnings, are presented as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. In the fund financial statements, the accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. The government reports the following major governmental funds: Governmental Funds Governmental funds are those funds through which most governmental functions are typically financed. General Fund The general fund is used to account for all financial transactions not properly includable in other funds. The principal sources of revenues include local property taxes, sales and franchise taxes, licenses and permits, fines and forfeitures, and charges for services. Expenditures include general government, court, community development, police, fire, parks and recreation, and streets. Debt Service Fund The debt service fund is used to account for the payment of interest and principal on all general obligation bonds and other long-term debt of governmental funds. The primary source of revenue for debt service is local property taxes. Capital Projects Fund The capital projects fund accounts for the acquisition and construction of the government's major capital projects, other than those financed by proprietary funds. 45 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Airport Fund The airport fund accounts for revenues and expenses associated with the operations of the Llano Municipal Airport. Proprietary Fund Types Proprietary funds are used to account for activities that are similar to those often found in the private sector. All assets, liabilities, equities, revenues, expenses, and transfers relating to the government's business activities are accounted for through proprietary funds. The measurement focus is on determination of net income, financial position, and cash flows. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues include charges for services. Operating expenses: include costs of materials, contracts, personnel, and depreciation. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. Proprietary fund types follow GAAP prescribed by the Governmental Accounting Standards Board (GASB) and all financial Accounting Standards Board's standards issued prior to November 30, 1989. Subsequent to this date, the City accounts for its enterprise funds as presented by GASB. The proprietary fund types used by the City include enterprise funds. The government reports the following major enterprise fund: Utility System Fund This fund is used to account for the provision of electric, water, sewer & garbage services to the residents of the City. Activities of the fund include administration, operations and maintenance of the electric, water and sewer distribution systems, water collection systems, and contract garbage services. The fund also accounts for the accumulation of resources for and the payment of long-term debt. All costs are financed through charges to utility customers. Additionally, the City reports the following fund types: Special Revenue Funds The City accounts for resources restricted to, or designed for, specific purposes in a special revenue fund. Fiduciary Funds The Private Purpose Trust fund is operated as a fiduciary fund. This fund maintains funds for perpetual care of the cemetery. 46 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 D. Measurement Focus and Basis of Accounting The government-wide statements of net position and statements of activities and all proprietary funds are accounted for on a flow of economic resources measurement focus, accrual basis of accounting. With this measurement focus, all assets and all liabilities associated with the operations of these activities are: included on the balance sheet. Proprietary fund equity consists of net position. Proprietary fund-type operating statements present increases (i.e., revenues) and decreases (i.e., expenses) in net total assets. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds and component units are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing resources) and decreases (i.e., expenditures and other financing uses) in net current assets. The City utilizes the modified accrual basis of accounting in the governmental fund type. Under the modified accrual basis of accounting, revenues are recognized in the accounting period when they are susceptible to accrual (i.e., when they are: measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current period. Revenues susceptible to accrual include charges for services and interest on temporary investments. Property taxes, sales taxes, franchise taxes, and interest associated with the current period are all considered to be susceptible to accrual and SO have been recognized as revenues of the current period. Other receipts and other taxes become measurable and available when cash is received by the government and are recognized as revenue at that time. Under modified accrual accounting, expenditures are recognized in the accounting period in which the liability is incurred, if measurable, except for interest on general long-term debt, which is recognized when due. The accrual basis of accounting is used for the proprietary fund types. This basis of accounting recognizes revenues in the accounting period in which they are earned and become measurable, and expenses in the accounting period in which they are incurred and become measurable. The statements of net position, statements of activities, and financial statements of proprietary fund types are presented on the accrual basis of accounting. Under this method of accounting, revenues are recognized in the accounting period in which they are earned, and expenses in the accounting period in which they are incurred. 47 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Generally, the effect of interfund activity has been eliminated from the government-wide financial statements. E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance 1. Deposits and Investments The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. For the purpose of the statement of cash flows, the proprietary fund types consider temporary investments with maturity of three months or less when purchased to be cash equivalents. In accordance with GASB Statement No. 31, Accounting and Reporting. for Certain Investments and External Investment Pools, the City reports all investments at fair value, except for "money market investments" and "2a7-like pools." / Money market investments, which are short-term highly liquid debt instruments that may include U.S. Treasury and agency obligations, are reported at amortized costs. Investment positions in external investment pools that are operated in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940, such as LOGIC or TexSTAR, are reported using the pools' share price. The City has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas Governmental Code. In summary, the City is authorized to invest in the following: Obligations of the U.S. Government Direct obligations of the State of Texas or its agencies Obligations of states, agencies, counties, cities, and other political subdivisions Fully collateralized certificates of deposit No-load money market mutual funds Statewide investment pools 2. Fair Value Measurement The City has applied Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application. GASB Statement No. 72 provides guidance for determining a fair value measurement for reporting purposes and applying fair value to certain investments and disclosures related to all fair value measurements. 48 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 3. Receivables and Interfund Transactions Transactions between funds that are representative of lendingborrowing arrangements outstanding at the end of the year are referred to as either "interfund rexeivablespayables" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non- current portion ofi interfund loans). All other outstanding balances between funds are reported as "due to/from other funds" in the fund financial statements. If the transactions are between the primary government and its component unit, these receivables and payables are classified as "due to/from component unit/primary government." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." Advances between funds are offset by a fund balance reserve account in the applicable governmental fund to indicate they are not available for appropriation and are not expendable available financial resources. All trade receivables are shown net of any allowance for uncollectible amounts. 4. Property Taxes Property taxes are levied by October 1 on the assessed value listed as of the prior January 1 for all real and business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes are due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed. Penalties are calculated after February 1 up to the date collected by the City. Under state law, property taxes levied on real property constitute a lien on the real property which cannot be forgiven without specific approval of the State Legislature. The lien expires at the end of twenty years. Taxes levied on personal property can be deemed uncollectible by the City. 5. Program Revenues Amounts reported as program revenues include (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided or fines imposed by a given function or segment, and (2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than as program revenues. 6. Proprietary funds operating and nonoperating revenue and expenses Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and 49 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise fund are water, sewer, and refuse charges to customers for sales and services. The enterprise fund also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenue and expenses. 7. Prepaid items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. The cost of prepaid items is recorded as xpenditures/expenses when consumed rather than when purchased. 8. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, sidewalks, water & sewer distribution lines, and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as individual assets, or a group of similari items, with a cost of more than $5,000 and an estimated useful lifei in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Capital assets that are donated or received in a service concession arrangement are reported at acquisition value. Major outlays for capital assets and improvements are capitalized as projects are constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful years. Estimated Asset Description Useful Life Vehicles 51 years Furniture and office equipment 5 to 10 years Machinery & equipment 5 to 10 years Infrastructure 30 to 50 years Distribution & collection 40 to 50 years Buildings and improvements 10 to 50 years 50 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 9. Leases The City is a lessee for noncancellable leases of equipment and recognizes a lease liability and intangible right-to-use lease assets in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and, if applicable, the purchase option price that the City is reasonably certain to exercise. The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long- term debt on the statement of net position. 10. Deferred Outflows/Inflows of Resources In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and SO will not be recognized as an outflow of resources (expense/ expenditure) until then. An example is a deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. 51 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and sO will not be recognized as an inflow of resources (revenue) until that time. The government has only one typeofi item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from one source: property taxes. This amount is deferred and recognized as an inflow of resources in the period that the amounts become available. 11. Net Position Flow Assumption Sometimes the government will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted = net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order: in which the resources are considered to be applied. It is the government's policy to consider restricted - net position to have been depleted before unrestricted - net position is applied. 12. Fund Balance Flow Assumptions Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, typically the committed fund balance is depleted first, followed by assigned fund balance, and unassigned fund balance is applied last. Council reserves the right to selectively spend from any of the categories, including unassigned based upon the individual circumstances. 13. Fund Balance Policies Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund balance). The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision- making authority. The governing council is the highest level of decision-making authority for 52 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 the government that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The governing body (City Council) has by resolution authorized the finance director to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to either remove or revise a commitment. 14. Compensated Absences The liability for compensated absences reported in the government-wide and proprietary fund statements consist of unpaid, accumulated vacation balances and banked compensation time gained through working overtime. Full-time employees earn vacation leave time at a rate based on years of service. For employees with 5 or more years of service, fifteen days (120 hours) accrues each year. Vacation time that can be carried over is limited to 192 hours. Excess of the 1921 hours is lost each December 31st. A maximum of 192 hours accrued leave can be paid upon separation from service. No payment is made for accumulated sick leave upon separation from service. Vested or accumulated vacation leave and compensated leave of government-wide and proprietary funds are recognized as an expense and liability of those funds as the benefits accrue to employees. It is the City's policy to liquidate compensated absences with future revenues rather than with currently available expendable resources. Accordingly, the City's governmental funds recognize accrued compensated absences when it is paid. 15. Long-Term Obligations In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities statement of net position. The long-term debt consists primarily of bonds payable, notes payable, lease liabilities, and accrued compensated absences. Long-term debt for governmental funds is not reported as liabilities in the fund financial statements until due. The debt proceeds are reported as other financing sources, net of the applicable premium or discount and payments of principal and interest reported as expenditures. In the governmental fund types, issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures. However, claims and 53 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 judgments paid from governmental funds are reported as a liability in the fund financial statements only for the portion expected to be financed from expendable available financial resources. Long-term debt and other obligations, financed by proprietary funds, are reported as liabilities in the appropriate funds. For proprietary fund types, bond premiums, discounts and issuance costs are deferred and amortized over the life of the bonds using the effective interest method, if material. Bonds payable are reported net of the applicable bond premium or discount. Issuance costs are expensed as incurred. Assets acquired under the terms of notes payable and leases are recorded as liabilities and capitalized in the government-wide financial statements at the present value of net minimum note and lease payments at inception of the note or lease. In the year of acquisition, notes payable transactions are: recorded as other financing sources and as capital outlay expenditures in the general fund. Note and lease payments representing both principal and interest are recorded as expenditures in the general fund upon payment with an appropriate reduction of principal recorded in the government-wide financial statements. 16. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and the Texas Emergency Services Retirement System (TESRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS and TESRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 17. Other Postemployment Benefits ("OPEB") The City has implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This statement applies to the individual employers (TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and retiree benefits with: no segregation of assets, and therefore doesn't meet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB) and as such the SDBF is considered to be an unfunded OPEB plan. For purposes of reporting under GASB 75, the retiree portion of the SDBF is not considered a cost sharing plan and is instead considered a single employer, defined benefit OPEB plan. The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary, calculated based on the employee's actual earnings on which TMRS deposits are made, for the 12-month period preceding the month of death. The death benefit 54 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 amount for retirees is $7,500. GASB No. 75 requires the liability of employers and non- employer contributing entities to employees for defined benefit OPEB (net OPEB liability) to be measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees' past periods of service (total OPEB liability), less the amount of the OPEB plan's fiduciary net position. 18. Estimates The preparation of financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expendituresexpenses during the reporting period. Actual results could differ from those estimates. 19. Subscription Based Information Technology Arrangements ("SBITA") The City has adopted the provision of Governmental Accounting Standard Board (GASB) Statement No. 96, entitled Subscription-based Information Technology Arrangements ("SBITA"). The City has noncancellable contracts with SBITA vendors for the right to use information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets). The City recognizes a subscription liability, reported with long-term debt, and a right-to-use subscription asset (an intangible asset), reported with other capital assets, in the government-wide financial statements. The City recognizes subscription liabilities with an initial, individual value of $5,000 or more. At the commencement of an SBITA, the City initially measures the subscription liability at the present value of payments expected to be made during the subscription term. Subsequently, the subscription liability is reduced by the principal portion of SBITA payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for SBITA payments made at or before the SBITA commencement date, plus certain initial implementation costs. Subsequently, the subscription asset is amortized on a straight- line basis over the shorter of the subscription term or the useful life of the underlying IT assets. Key estimates and judgments related to SBITAS include how the City determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) subscription term, and (3) subscription payments. The City uses the interest rate charged by the SBITA vendor as the discount rate. When the interest rate charged by the SBITA vendor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for SBITAS. The subscription term includes the noncancellable period of the SBITA. Subscription payments included in the measurement of the subscription liability are composed of fixed payments, variable payments fixed in substance or that depend on an 55 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 index or a rate, termination penalties if the City is reasonably certain to exercise such options, subscription contract incentives receivable from the SBITA vendor, and any other payments that are reasonably certain of being required based on an assessment of all relevant factors. The City monitors changes in circumstances that would require a remeasurement of its SBITAS and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability. II. RECONCIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net position. The governmental fund balance sheet includes reconciliation between fund balance-total governmental funds and net posttorgocermmenta. activities as reported in the government-wide statement of net position. One element of that reconciliation explains that long-term liabilities, including bonds, are not due and payable in the current period and, therefore, are not reported in the funds. B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances - total governmental funds and changes in net position of governmental states that, "the: issuance ofl long-term debt (e.g., bonds) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities." III. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) for the general, debt service, and airport funds. The original budget is adopted by the City Council prior to the beginning of the year. The legal level of control is the fund level. No funds can be transferred or added to al budgeted item without Council approval. The budgeted revenues and expenditures for the general fund were amended during the current fiscal year. The final budgeted revenues were increased compared to the original budget. The final budgeted expenditures were increased compared to the original budget. Appropriations lapse at the end of the year. 56 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The City has implemented procedures to ensure budgetary compliance. No expenditure can be made unless there is a budget available or an approved budget amendment has been submitted. Department head and management will review the budget variances on a regular basis and the budget will be amended if necessary. For the year ended September 30, 2024, expenditures exceeded appropriations at the legal level of control in the airport fund by $71,522. IV. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with original maturities of three months or less from the date of acquisition. The City's investments in 2a7-like pools such as TexPool are included in this category. Although the City's investments in TexPool are available for immediate withdrawal, disclosure of the pool's weighted average maturity and bond rating are required. The City had the following deposits considered to be cash and cash equivalents at year end: Weighted Average Maturity Investment Type Value (Days) TexPool investment pool 2,013,977 26 TexasClass investment pool 7,494,866 36 Total fair value $ 9,508,843 The EDC had the following deposits considered to be cash and cash equivalents at year end: Weighted Average Maturity Investment Type Carrying Value (Days) TexPool investment pool 350,621 26 TexasClass investment pool 503,963 36 Total fair value $ 854,584 Interest rate risk In accordance with its investment policy, the City manages its exposure to declines in fair values by limiting the weighted average of maturity not to exceed one year; structuring the investment portfolio sO that securities mature to meet cash requirements for ongoing operations; monitoring credit ratings of portfolio position to assure compliance with rating requirements imposed by the Public Funds Investment Act; and invest operating funds primarily in short-term securities or similar government investment pools. 57 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Credit risk The City's investment policy limits investments to obligations of the United States, State of Texas, or their agencies and instrumentalities with an investment quality rating of not less than "A" or its equivalent, by a nationally recognized investment rating firm. Other obligations must be unconditionally guaranteed (either express orimplied) by the full faith and credit of the United States Government or the issuing U.S. agency, No-load money market mutual funds registered and regulated by the SEC and must maintain a stable net asset value of $1.00 per share, Certificates of deposits which are fully FDIC insured or collateralized from a depository institution doing business in the State of Texas, not to exceed 5 years to stated maturity, and investment pools with an investment quality not less than AAA or AAA-m, or equivalent, by at least one nationally recognized rating service. As of September 30, 2024, the City's investment in TexPool was rated AAAm by Standard & Poor's. Custodial credit risk - In the case of deposits, this is the risk that in the event of a bank failure, the City's deposits may not be returned to it. State statutes require that all deposits in financial institutions be insured or fully collateralized by U.S. government obligations or its agencies and instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market value of not less than the principal amount of the deposits. As of September 30, 2024, the market values of pledged securities and FDIC exceeded bank balances. Custodial credit risk investments For an investment, this is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that it will seek to safekeeping securities at financial institutions, avoiding physical possession. Further, all trades, where applicable, are executed by delivery versus payment to ensure that securities are deposited in the City's safekeeping account prior to the release of funds. TexPool TexPool was established as a trust company with the Treasurer of the State of Texas as trustee, segregated from all other trustees, investments, and activities of the trust company. The State Comptroller of Public Accounts exercises oversight responsibility over TexPool. Oversight includes the ability to significantly influence operations, designation of management, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both participants in TexP'ool and other persons who do not have a business relationship with TexPool. The advisory board members review the investment policy and management fee structure. Finally, Standard & Poor's rate TexPool AAAm. As a requirement to maintain the rating, weekly portfolio information must be submitted to Standard & Poor's, as well as to the office of the Comptroller of Public Accounts for review. There were no limitations or restrictions on withdrawals. 58 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Texas CLASS MBIA is a participant of the Texas CLASS program. Texas CLASS has been established for governmental entities pursuant to the Public Funds Investment Act, Chapter 2256 of the Texas Government Code and operates in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940. Texas CLASS is supervised by a Board of Trustees who are elected by the Participants. The Board of Trustees supervises the Trust and its affairs and acts as the liaison between the Participants, the Custodian and the Program Administrator. The Board administers the affairs of the Trust and enters into contracts and agreements on behalf of the Trust in order to effectuate the terms of the Trust Agreement. It also selects consultants for Texas CLASS, including the Program Administrator and the Custodian. MBIA's Texas CLASS is rated AAA by Fitch. There were no limitations or restrictions on withdrawals. B. Receivables The following comprise receivable balances of the primary government at year end: Debt General Service Utility Total Taxes Property $ 46,015 $ 23,540 $ $ 69,555 Sales 222,997 222,997 Franchise & other 55,444 55,444 Fines 259,244 259,244 Accounts 6,600 1,263,238 1,269,838 Allowance (283,014) (11,754) (381,180) (675,948) Total $ 307,286 $ 11,786 $ 882,058 $ 1,201,130 The City's discretely presented component unit recognized receivable balances consisting entirely of sales tax. 59 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 C. Capital Assets A summary of changes in governmental activities capital assets fori the year end was as follows: Beginning Decreases/ Ending Balances Increases Reclassifications Balances Capital assets, not being depreciated: Land $ 366,964 $ $ $ 366,964 Construction in progress 1,171,227 108,030 (1,279,257) Total capital assets not being depreciated 1,538,191 108,030 (1,279,257) 366,964 Capital assets, being depreciated: Buildings and improvements 14,998,238 217,546 1,279,257 16,495,041 Equipment 3,613,967 495,634 (735,290) 3,374,311 Right-to-use assets 153,093 153,093 Infrastructure 10,234,563 49,037 10,283,600 Total capital assets being depreciated 28,999,861 762,217 543,967 30,306,045 Less accumulated depreciation Buildings and improvements 6,048,555 440,776 6,489,331 Equipment 2,541,962 284,606 (677,638) 2,148,930 Right-to-use assets 75,751 26,025 101,776 Infrastructure 3,619,068 227,866 3,846,934 Total accumulated depreciation 12,285,336 979,273 (677,638) 12,586,971 Net capital assets being depreciated 16,714,525 (217,056) 1,221,605 17,719,074 Total capital assets $ 18,252,716 $ (109,026) $ (57,652) $ 18,086,038 Depreciation was charged to governmental functions as follows: General government $ 18,904 Public safety 123,780 Public works 419,126 Parks and recreation 417,463 Total Governmental Activities Depreciation Expense $ 979,273 60 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 A summary of changes in business-type activities capital assets for the year end was as follows: Beginning Decreases/ Ending Balances Increases Reclassifications Balances Capital assets, not being depreciated: Land $ 533,711 $ $ $ 533,711 Construction in progress 5,552,326 1,473,002 (622,397) 6,402,931 Total capital assets not being depreciated 6,086,037 1,473,002 (622,397) 6,936,642 Capital assets, being depreciated: Distribution and collection systems 27,336,426 271,284 622,397 28,230,107 Equipment 3,688,533 642,772 (391,414) 3,939,891 Total capital assets being depreciated 31,024,959 914,056 230,983 32,169,998 Less accumulated depreciation Distribution and collection systems 11,480,901 662,989 12,143,890 Equipment 2,226,528 231,945 (391,414) 2,067,059 Total accumulated depreciation 13,707,429 894,934 (391,414) 14,210,949 Net capital assets being depreciated 17,317,530 19,122 622,397 17,959,049 Total capitalassets $ 23,403,567 $ 1,492,124 $ $ 24,895,691 61 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 D. Long-term Debt The following is a summary of changes in the City's total governmental and business-type activities long-term liabilities for the year ended. In general, the City uses the general and debt service fund to liquidate governmental long-term liabilities. Beginning Ending Due within Balance Additions Reductions Balance One Year Governmental Activities: Bonds, notes and other payables: General Obligation Refunding Bonds Series 2017 $ 3,420,000 $ $ (330,000) $ 3,090,000 $ 345,000 Notes payable 562,020 285,000 (154,372) 692,648 118,691 Lease liabilities 202,554 (86,712) 115,842 89,691 Premiums 203,317 (22,591) 180,726 Total Governmental Activities $ 4,387,891 $ 285,000 $ (593,675) $ 4,079,216 $ 553,382 Long-term liabilities due in more than one year $ 3,525,834 Business-Type Activities: Bonds, notes and other payables: General Obligation Refunding Bonds Series 2016 $ 3,600,000 $ $ (240,000) $ 3,360,000 $ 250,000 Comb. Tax & Revenue Bonds 9,845,000 (710,000) 9,135,000 735,000 Notes payable 327,260 482,760 (192,816) 617,204 146,533 Premiums 444,575 (34,058) 410,517 Totall Business-Type Activities $ 14,216,835 $ 482,760 $ (1,176,874) $ 13,522,721 $ 1,131,533 Long-term liabilities due in more than one year $ 12,391,188 Component Unit Activities Bonds, notes and other payables: Notes payable $ 545,938 $ $ (160,282) $ 385,656 $ 167,155 Total Component Unit Activities $ 545,938 $ P (160,282) $ 385,656 $ 167,155 Long-term liabilities due in more than one year $ 218,501 Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period and accordingly, are not reported as fund liabilities in the governmental funds. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. 62 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Long-term debt at year end was comprised of the following debt issues: Business- Governmental Type Activities Activities Total General Obligation & Refunding Bonds: $5,165,000 General Obligation Retunding Bonds, Series 2016, due in annual installments through 2036, interest at 2-4% $ $ 3,360,000 $ 3,360,000 $5,025,000 General Obligation Refunding Bonds, Series 2017, due in annual installments through 2032, interest at 2%-4% 3,090,000 3,090,000 Total General Obligation & Refunding Bonds 3,090,000 3,360,000 6,450,000 GO Refunding Bonds: $1,700,000 Comb. Tax &r Rev. Certificates, Series 2017, due in annual installments through 2037,interest at 3.0%-3.25% 1,215,000 1,215,000 $3,390,000 Comb. Tax & Rev. Certificates, Series 2018A, due in annual installments through 2038, interest at .19%-1.70% 2,465,000 2,465,000 $890,000 Comb. Tax & Rev. Certificates, Series 2018B, due in annual installments through 2038, interest at 49%-2.00% 655,000 655,000 $630,000 Comb. Tax & Rev. Certificates, Series 2018C, due in annual installments through 2038, interest at 19%-1.70% 455,000 455,000 $4,750,000 Comb. Tax & Rev. Certificates, Series 2022, due in annual installments through 2037, interest at 4.19% 4,345,000 4,345,000 Total GO Bonds 9,135,000 9,135,000 Less Deferred Amounts: Issuance premiums 180,726 410,517 591,243 Total Deferred Amounts 180,726 410,517 591,243 Notes payable 692,648 617,204 1,309,852 Lease. liabilities 115,842 115,842 Total Debt $ 4,079,216 $ 13,522,721 $ 17,601,937 63 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The annual requirements to amortize governmental activities debt issues outstanding at year end were as follows: General Obligation Year ending Bonds Notes Payable Lease Liabilities September30, Principal Interest Principal Interest Principal Interest 2025 $ 345,000 $ 99,700 $ 118,691 $ 24,760 $ 89,691 $ 7,889 2026 355,000 85,900 123,593 19,859 26,151 4,818 2027 370,000 71,700 128,719 14,732 2028 380,000 60,600 134,075 9,377 2029 390,000 49,200 75,989 5,156 2030 - 2034 1,250,000 75,750 111,581 5,366 $ 3,090,000 $ 442,850 $ 692,648 $ 79,250 $ 115,842 $ 12,707 The City entered into leases to finance various pieces of equipment. The property is classified as right to use assets with a total carrying value as of yearend for governmental activities of $51,317. The annual requirements to amortize business-type activities debt issues outstanding at year end were as follows: General Obligation Yearending Bonds Certificates of Obligation Notes Payable September: 30, Principal Interest Principal Interest Principal Interest 2025 $ 250,000 $ 134,400 $ 735,000 $ 273,679 $ 146,533 $ 28,560 2026 255,000 124,400 760,000 250,868 152,858 22,267 2027 265,000 114,200 780,000 227,113 112,039 16,056 2028 275,000 103,600 805,000 202,352 101,892 10,539 2029 280,000 92,600 825,000 176,459 103,882 4,772 2030 - 2034 1,560,000 286,800 2,960,000 586,613 2035 - 2039 475,000 24,200 2,270,000 141,077 $ 3,360,000 $ 880,200 $ 9,135,000 $ 1,858,161 $ 617,204 $ 82,194 Notes payable are secured by the underlying asset. In the event of default, the lender may demand immediate payment or take possession of the asset. 64 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The annual requirements to amortize component unit activities debt issues outstanding at year end were as follows: Year ending Notes Payable September: 30, Principal Interest 2025 $ 167,155 $ 13,777 2026 174,373 6,558 2027 44,128 476 $ 385,656 $ 20,811 G. Other Long-term Liabilities The following is a summary of changes in the City's other long-term liabilities for the year ended. In general, the City uses the general and enterprise funds to liquidate compensated absences. Amounts Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental Activities: Compensated Absences $ 58,662 $ 51,984 $ (52,796) $ 57,850 $ 52,065 Total Governmental Activities $ 58,662 $ 51,984 $ (52,796) $ 57,850 $ 52,065 Long-term Liabilities Due in More than One Year $ 5,785 Business-Type Activities: Compensated Absences 45,045 $ 38,275 $ (39,727) $ 43,593 $ 39,233 Total Business-Type Activities $ 45,045 $ 38,275 $ (39,727) $ 43,593 $ 39,233 Long-term Liabilities Due in More than One Year $ 4,360 H. Fund Equity The City records fund balance/net position restrictions on the fund level to indicate that a portion of the fund balance is legally restricted for a specific future use or to indicate that a portion of the fund balance is not available for expenditures. 65 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The following is a list of fund balances/net position restricted by law or the City and commitments made by City Council: Governmental Business-Type Fund Balance Net Position Net Position Restricted Assigned Restricted Restricted Tourism $ 38,262 $ $ 38,262 $ Debt service 121,959 121,959 301,241 Police Benevolance 2,937 2,937 Capltalimprovements 469,477 469,477 Christmas lighting 46,953 Cemetery 20,144 1 Child safety 27,803 1 27,803 Main street 36,488 1 TOTAL $ 660,438 $ 103,585 $ 660,438 $ 301,241 1 Special revenue funds I. Interfund Balances The composition of interfund balances as of the year ended September 30, 2024, were as follows: Due from (Receivable fund): Due to: (Payable Fund): General Total Capital Projects $ 5,913 $ 5,913 Airport 225 225 Nonmajor govt. 285 285 Utility system 2,457 2,457 Total $ 8,880 $ 8,880 The purpose of interfund receivables and payables is to loan cash between funds. All balances are expected to be settled within one year. 66 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Transfers between the primary government during the 2024 year were as follows: Transfers In: Capital Nonmajor Transfers (Out): General Projects Airport Govt. Total General $ $ 293,236 $ $ 25,874 $ 319,110 Utility system 1,533,284 5,841 1,539,125 Total $ 1,533,284 e 293,236 5,841 $ 25,874 $ 1,858,235 Transfers between funds were primarily to support debt service requirements and operation of funds. V. OTHER INFORMATION A. Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the City participates along with over 2,800 other Texas governments & political subdivisions in the Texas Municipal League's Intergovernmental Risk Pools. The Pool purchases commercial insurance at group rates for participants in the Pool. The City has no additional risk or responsibility to the Pool outside of the payment of insurance premiums. The City has not significantly reduced insurance coverage or had settlements which exceeded coverage amounts for the past four years. B. Contingent Liabilities Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Claim liabilities are calculated considering the effects of inflation, recent claim settlement trends, including frequency and amount of payouts, and other economic and social factors. 67 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 C. Arbitrage The Tax Reform Act of 1986 instituted certain arbitrage consisting of complex regulations with respect toissuance of tax-exempt bonds after August 31, 1986. Arbitrage regulations deal with the investment of tax-exempt bond proceeds at an interest yield greater than the interest yield paid to bondholders. Generally, all interest paid to bondholders can be retroactively rendered taxable if applicable rebates are not reported and paid to the Internal Revenue Service at least every five years for applicable bond issues. Accordingly, there is the risk that if such calculations are not performed correctly, a substantial liability to the City could result. The City does not anticipate that it will have an arbitrage liability. D. Pension Plans Texas Municipal Retirement System 1. Plan Description The City of Llano, Texas participates as one of 934 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS: is an agency created by the State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multple-employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six-member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS's defined benefit pension plan is a tax-qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available annual comprehensive financial report (ACFR) that can be obtained at www.tmrs.com. All eligible employees of the city are required to participate in TMRS. 2. Benefits Provided TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the city, within the options available in the state statutes governing TMRS. At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the city-financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial LumpSum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member's S deposits and interest. 68 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. Plan provisions for the City were as follows: Plan Year 2022 Plan Year 2023 Employee deposit rate 7% 7% Matching ratio (city to 2to1 21 to 1 employee) Years required for vesting 5 5 Service retirement eligibility (expressed as age, / years of 60/5, 0/20 60/5, 0/20 service) Updated service credit 100%, repeating transfers 100%, repeating transfers Annuity increase (to retirees) 0% of CPI 0% of CPI Active Employees Yes Yes Supplemental Death Benefit to Retirees Yes Yes Employees covered by benefit terms At the December 31, 2023 valuation and measurement date, the following employees were covered by the benefit terms: 2023 2022 Inactive employees or beneficiaries currently receiving benefits 47 44 Inactive employees entitled to but not yet receiving benefits 55 55 Active employees 50 38 Total 152 137 3. Contributions The contribution rates for employees in IMRS are either 5%, 6%, or 7% of employee gross earnings, and the City matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the City. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees for the City of Llano, Texas were: required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the City ofl Llano, Texas were 12.41% and 11.96% in calendar years 2023 and 2024, respectively. The City's contributions to TMRS for the year ended September 30, 2024, were $389,728 and were equal to the required contributions. 69 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 4. Net Pension Liability (Asset) The City's Net Pension Liability (Asset) was measured as of December 31, 2023, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability (Asset) was determined by an actuarial valuation as of that date. Actuarial assumptions The Total Pension Liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.50% per year Overall payroll growth 3.6% to 11.85%, including inflation Investment Rate of Return 6.75% net of pension plan investment expense, including inflation Salary increases were based on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees are used with a 4-year set-forward for males and a 3-year set-forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 to December 1, 2018. They were adopted in 2019 and first used in the December 31, 2019 actuarial valuation. The post- retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income in order to satisfy the short-term and long-term funding needs of TMRS. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. 70 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 The target allocation and best estimates of real rates of return for each major asset class in fiscal year 2024 are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return (Arithmetic) Global Equity 35.0% 6.7% Core Fixed Income 6.0% 4.7% Non-Core Fixed Income 20.0% 8.0% Real Return 12.0% 8.0% Real Estate 12.0% 7.6% Absolute Return 5.0% 6.4% Private Equity 10.0% 11.6% Total 100.0% Discount Rate The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. Sensitivity of the Net Pension Liability (Asset) to Changes in the Discount Rate The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City's net pension liability (asset) would be if it were calculated using a discount rate that is l-percentage-point lower (5.75%) or l-percentage-point higher (7.75%) than the current rate: 1% Decrease Current Single Rate 1% Increase 5.75% Assumption 6.75% 7.75% $ 2,583,058 $ 1,279,589 $ 189,360 71 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Changes in the Net Pension Liability: Total Pension Plan Fiduciary Net Pension Liability (a) Net Position (b) Liability (a) - (b) Balance at 12/31/22 10,067,908 $ 8,468,604 $ 1,599,304 Changes for the year: Service Cost 416,866 416,866 Interest (on the Total Pension Liab.) 671,547 671,547 Difference between expected and actual experience 132,934 132,934 Changes of assumptions (22,843) (22,843) Contributions employer 347,435 (347,435) Contributions employee 195,975 (195,975) Net investment income 981,088 (981,088) Benefit payments, including refunds of emp. contributions (654,996) (654,996) Administrative expense (6,235) 6,235 Other changes (44) 44 Net changes 543,508 863,223 (319,715) Balance at 12/31/23 $ 10,611,416 $ 9,331,827 $ 1,279,589 Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately- issued TMRS financial report. That report may be obtained on the internet at www.tmrs.com. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended September 30, 2024, the City recognized pension expense of $216,978. The general fund and utility system fund have typically been used to liquidate pension liabilities. 72 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 At September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred of] Resources (Inflows) of Resources Differences between expected and actual economic experience $ 224,549 $ Changes in assumptions (11,068) Investment gains (inflows) or losses outflows 26,910 Contributions subsequent to the measurement date 298,464 Total $ 549,923 $ (11,068) The City reported $298,464 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability for the year ending September 30, 2025. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended December31: 2024 $ 76,874 2025 73,153 2026 172,255 2027 (81,891) 2028 Thereafter Total $ 240,391 Texas Emergency! Services Retirement System 1. Plan Description The Fire Fighter's Pension Commissioner is the administrator of the Texas Emergency Services Retirement System (TESRS), a cost-sharing multiple employer pension system established and administered by the State of Texas to provide pension benefits for emergency services personnel who serve without significant monetary remuneration. At August 31, 2023, there were 241 member fire or emergency services departments actively participating in TESRS. Eligible participants include volunteer emergency services personnel who are members in good standing of a participating department. 73 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 At August 31, 2023, TESRS membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits 3,929 Terminated Participants Entitled to Benefits but Not Yet Receiving Them 1,689 Active Participants (Vested and Nonvested) 3.343 Total 8,931 Senate Bill 411, 65th Legislature, Regular Session (1977), created TESRS and established the applicable benefit provisions. The 79th Legislature, Regular Session (2005), recodified the provisions and gave the TESRS Board of Trustees authority to establish vesting requirements, contribution levels, benefit formulas, and eligibility requirements by board rule. The benefit provisions include retirement benefits as well as death and disability benefits. Members are 50% vested after the tenth year of service, with the vesting percent increasing 10% for each of the next five years of service sO that a member becomes 100% vested with 15 years of service. Upon reaching age 55, each vested member may retire and receive a monthly pension equal to his vested percent multiplied by six times the governing body's average monthly contribution over the member's years of qualified service. For years of service in excess of 15 years, this monthly benefit is increased at the rate of 6.2% compounded annually. On and off-duty death benefits and on-duty disability benefits are dependent on whether or not the member was engaged in the performance of duties at the time of death or disability. Death benefits include a lump sum amount and continuing monthly payments to a member'ss surviving spouse and dependent children. 2. Funding Policy Contributions are made by governing bodies for the participating departments. No contributions are required from the individuals who are members of the System, nor are they allowed. The governing bodies of each participating department are required to make contributions for each month a member performs emergency services for a department (this minimum contribution is $36 per member and the department may make a higher monthly contribution for its members). This is referred to as a Part One contribution, which is the legacy portion of the System contribution that directly impacts future retiree annuities. According to the state law governing the System, the state is required to contribute an amount necessary to make the System "actuarially sound" each year, which may not exceed one-third of the total of all contributions made by participating governing bodies in a particular year. The board rule defining contributions was amended in 2014 to add the potential for actuarially determined Part Two contributions that would be required only if the expected future annual 74 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 contributions from the state are not enough with the Part One contributions to provide an adequate contribution arrangement as determined by the most recent actuarial valuation. This Part Two portion, which is actuarially determined as a percent of the Part One portion (not to exceed 15%), is to be actuarially adjusted every two years based on the most recent actuarial valuation. Based on the August 31, 2024 actuarial valuation, the Part Two contributions are not required for an adequate contribution arrangement. Additional contributions may be made by governing bodies within two years ofj joining the System, to grant up to ten years of credit for service per member. Prior service purchased must have occurred before the department began participation in the System. A small subset of participating departments have a different contribution arrangement which is being phased out over time. In this arrangement, contributions made in addition to the monthly contributions for active members, are made by local governing bodies on a pay-as-you-go basis for members who were pensioners when their respective departments merged into the System. There is no actuarial impact associated with this arrangement as the pay-as-you-go contributions madel by these governing bodies are always equal to benefit payments paid by the System. 3. Contributions The contribution requirement per active emergency services personnel member per month is not actuarially determined. Rather, the minimum contribution provisions were set by board rule. For the fiscal year ending August 31, 2023, total contributions (dues and prior service) of $3,736,446 were paid into TESRS by the political subdivisions served by the member volunteer emergency services personnel. The state appropriated $1,262,763 for the fiscal year ending August 31, 2024. The purpose of the biennial actuarial valuation is to test the adequacy of the contribution arrangement to determine if it is adequate to pay the benefits that are promised. The most recently completed biennial actuarial valuation as of August 31, 2022 stated that TESRS has an adequate contribution arrangement for the benefit provisions recognized in the valuation based on the expected total contributions, including the expected contributions both from the governing body of each participating department and from the state. The expected contributions from the state are state appropriations equal to (1) the maximum annual contribution (one-third of all contributions to TESRS by governing bodies of participating departments in a year) as needed in accordance with state law governing TESRS and (2) approximately $675,000 each year to pay for part of the System's administrative expenses. 75 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 To thel best of our knowledge, the actuarial information supplied in this section is complete, accurate and in compliance with GASB Statement No. 25. In our opinion, the assumptions used are reasonably related to the experience of the System and to reasonable expectations. The assumptions represent a reasonable estimate of anticipated experience of the System over the long-term future, and their selection complies with the appropriate actuarial standards of practice. Valuation Date August 31, 2018 August 31, 2020 August 31, 2022 Actuarial Cost Method Entry Age Entry Age Entry Age Amortization Method Level dollar, open Level dollar, open Level dollar, open Amortization 30 years 30 years 30 years Asset Valuation Method Market value Market value Market value smoothed by a 5-year smoothed by a 5-year smoothed by a 5-year deferred recognition deferred recognition deferred recognition method with a method with a method with a 80%/120% corridor 80%/120% corridor on 80%/120% corridor on on market value market value market value Actuarial Assumptions: Investment Rate of Return * 7.75% per year, net of 7.50% per year, net of 7.50% per year, net of investment expenses investment expenses investment expenses Projected Salary Increases * N/A N/A N/A * Includes Inflation at 3.50% 3.00% 3.0% Cost-of-Living Adjustments None None None The target allocation for each major asset class is summarized in the following table: Asset Class Target Allocation Long-Term Expected Net Real Rate of Return Equities: Large cap domestic 20% 5.83% Small/mid cap domestic 10% 5.94% Developed growth 15% 6.17% Emerging markets 5% 7.36% Global infrastructure 5% 6.61% Real Estate 10% 4.48% Multi asset income 5% 3.86% Fixed income 30% 1.95% Cash 0% 0.0% Total 100.0% 4.61% 76 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Discount Rate: The discount rate used to measure the Total Pension Liability was 7.50%. No projection of cash flows was used to determine the discount rate because the August 31, 2022 actuarial valuation showed that expected contributions would pay the normal cost and amortize the unfunded actuarial accrued liability (UAAL): in 30 years using the conservative level dollar amortization method. Because of the 30-year amortization period with the conservative amortization method, the pension plan's fiduciary net position is expected to be available to make all projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 4. Changes in the Net Pension Liability Total Pension Plan Fiduciary Net Pension Liability (a) Net Position (b) Liability (a) - (b) Balance at 8/31/2022 $ 595,352 $ 447,640 $ 147,712 Changes for the year: Service Cost 5,839 5,839 Interest (on the' Total Pension Liab.) 43,938 43,938 Changein benefit terms Difference between expected and actual experience Changes of assumptions Contributions members 13,451 (13,451) Contributions state 4,546 (4,546) Net investment income 24,919 (24,919) Benefit payments, including refunds of emp. contributions (30,713) (30,713) Administrative expense (1,261) 1,261 Proportion changes Net changes 19,064 10,942 8,122 Balance at 8/31/2023 $ 614,416 $ 458,582 $ 155,834 Sensitivity of the net pension liability to changes in the discount rate The following presents the net pension liability of the City, calculated using the discount rate of 7.5%, as well as what the City's net pension liability would be if it were calculated using a discount rate thati is1 1-percentage-point lower (6.5%) or -percentage-point higher (8.5%) than the current rate: 1% Decrease Current Single Rate 1% Increase 6.5% Assumption 7.5% 8.5% $ 241,296 $ 155,834 $ 86,514 77 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Pension Plan Fiduciary Net Position: Detailed information about the pension plan's Fiduciary Net Position is available in a separately- issued TESRS financial report. That report may be obtained on the internet at www.tesrs.com. 5. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended September 30, 2024, the City recognized pension expense of $36,873. At September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred of Resources (Inflows) of Resources Difference between expected and actual economic experience $ 46,623 $ Difference between projected and investment earnings 2,276 Change in actuarial assumptions (300) Changes in pension proportion 35,421 Contributions subsequent to the measurement date 9,200 Total $ 93,520 $ (300) The City reported $9,200 as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the OPEB liability for the year ending September 30, 2025. Other amounts reported as deferred outflows related to the TESRS pension will be recognized in pension expense as follows: Year ended August 31: 2024 $ 14,374 2025 14,843 2026 24,238 2027 3,743 2028 26,822 Thereafter $ 84,020 78 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Supplemental Death Benefits Fund The City also participates in the cost sharing multple-employer defined benefit group-term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). The City elected, by ordinance, to provide group-term life insurance coverage to both current and retired employees. The City may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before November 1 of any year to be effective the following January 1. The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12-month period preceding the month of death); retired employees are insured for $7,500; this coverage is an "other postemployment benefit," or OPEB. The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year; the intent is not to pre-fund retiree term life insurance during employees' entire careers. Employees covered by benefit terms At the December 31, 2023 valuation and measurement date, the following employees were covered by the benefit terms: 2023 2022 Inactive employees or beneficiaries currently receiving benefits 37 36 Inactive employees entitled to but not yet receiving benefits 8 10 Active employees 50 38 Total 95 84 The City's contributions to the TMRS SDBF for the years ended 2024, 2023, and 2022 were $16,588, $10,589, respectively, which equaled the required contributions each year. The required contribution rates for the retiree for 2024, 2023 and 2022 was 0.43%, 0.43%, and 0.07%, respectively. Total OPEB Liability The City's Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of December 31, 2023, and the Total OPEB Liability was determined by an actuarial valuation as of that date. 79 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Actuarial assumptions: The Total OPEB Liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Overall payroll growth 3.6% to 11.85%, including inflation per year Discount rate 3.77% Retirees' share of benefit-related costs $0 Administrative expenses All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68 Salary increases were based on a service-related table. Mortality rates for active members, retirees, and beneficiaries were based on the 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with Scale UMP. For disabled annuitants, the 2019 Municipal Retirees of Texas Mortality Tables with a 4 year set-forward for males and a 3 year set- forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. Discount Rate: The discount rate used to measure the Total OPEB Liability was 3.77%. The discount rate was based on the Fidelity Index's "20-Year Municipal GO AA Index" rate as of December 31, 2023. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, calculated using the discount rate of 3.77%, as well as what the City's total OPEB liability would be ifi it were calculated using a discount rate that is -percentage-point lower (2.77%) or -percentage-point higher (5.77%) than the current rate. 1% Decrease Current Single Rate 1% Increase 2.77% Assumption 3.77% 4.77% $ 245,272 $ 211,405 $ 184,155 80 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Changes in the Total OPEB Liability: Total OPEB Liability Balance at 12/31/22 $ 198,723 Changes for the year: Service Cost 14,278 Interest 8,094 Difference between expected and actual experience (6,949) Changes of assumptions 9,297 Benefit payments (12,038) Net changes 12,682 Balance at 12/31/23 211,405 OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended September 30, 2024, the City recognized OPEB expense of $3,763. At September 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to the OPEB liability from the following sources: Deferred Outflows Deferred (Inflows) of Resources of Resources Difference between expected and actual experience $ $ (9,837) Changes in assumptions (29,534) Contributions after the measurement date 13,226 Total $ 13,226 $ (39,371) The City reported $13,226 as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date that will be recognized as a reduction of the OPEB liability for the year ending September 30, 2025. 81 City of Llano, Texas NOTES TO FINANCIAL STATEMENTS, Continued September 30, 2024 Other amounts reported as deferred outflows of resources related to OPEB will be recognized in OPEB expense as follows: Year ended December. 31: 2024 $ (22,451) 2025 (17,037) 2026 117 2027 Thereafter (39,371) The OPEB plan is not administered through a trust, or equivalent arrangement, and there are no assets accumulated in a GASB-compliant trust. E. Restatement Due to corrections to prior year receivables and accrued payables, the City restated beginning net position/fund balance for governmental activities and the general fund balance. The restatement of beginning fund balance/net position is as follows: Governmental General Activities Fund Prior year ending net position/fund balance, as reported $ 16,359,412 $ 2,709,856 Correction to accrued payables 25,874 25,874 Correction to receivabes (61,651) (61,651) Restated beginning net position/fund balance $ 16,323,635 $ 2,674,079 F. Subsequent Events There were no material subsequent events through April 7, 2025, the date the financial statements were available to be issued. 82 REQUIRED SUPPLEMENTARY INFORMATION 83 City of Llano, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (Page 1 of2) GENERAL FUND For the Year Ended September 30, 2024 Original Variance with Budget Final Budget General Final Budget Revenues Property tax $ 952,581 $ 952,581 $ 947,322 $ (5,259) Sales tax 1,239,500 1,245,400 1,362,092 116,692 Other taxes 244,300 294,300 302,125 7,825 License and permits 77,200 105,340 107,836 2,496 Intergovernmental 88,974 146,945 73,824 (73,121) Charges for services 855,650 917,877 874,474 (43,403) Fines and forfeitures 75,000 75,000 90,612 15,612 Lease income 67,500 73,200 73,624 424 Investment income 156,000 186,000 192,344 6,344 Other revenues 49,200 125,187 116,433 (8,754) Total Revenues 3,805,905 4,121,830 4,140,686 18,856 Expenditures General government: City council 37,730 37,730 38,055 (325) Administration 1,304,410 1,291,754 1,217,405 74,349 Public safety: Police 1,229,553 1,285,039 1,145,802 139,237 Municipal court 139,120 139,120 133,600 5,520 Fire department 100,170 107,240 87,197 20,043 Public works: Streets 549,725 553,040 922,290 (369,250) Code enforcement 189,624 244,224 230,395 13,829 Parks and recreation: Parks and recreation 422,743 450,580 463,170 (12,590) Swimming pool 67,690 71,390 52,053 19,337 Badu RV park 8,000 8,000 5,917 2,083 Depot museum 11,050 11,050 5,870 5,180 JLK Arena 236,008 366,483 231,084 135,399 Lantex Theater 32,745 34,117 36,374 (2,257) Robinson RV park 43,945 45,045 42,258 2,787 Golf course 656,970 656,970 632,512 24,458 Community development 128,210 136,870 135,463 1,407 84 City of Llano, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (Page 2 of2) GENERAL FUND For the Year Ended September 30, 2024 Original Variance with Budget Final Budget General Final Budget Debt service: Principal $ 213,656 $ 231,011 $ 225,358 $ 5,653 Interest and fiscal charges 61,076 56,313 30,763 25,550 Capital outlay 422,261 377,900 122,726 255,174 Total Expenditures 5,854,686 6,103,876 5,758,292 345,584 Other Financing Sources (Uses) Sale of capital assets 185,000 282,178 97,178 Lease related issuances 402,261 285,261 285,000 (261) Transfers in 1,529,026 1,529,026 1,245,889 (283,137) Transfers (out) (232,270) (31,715) 200,555 Total Other Financing Sources (Uses) 1,931,287 1,767,017 1,781,352 14,335 Net Change in Fund Balance $ (117,494) $ (215,029) 163,746 $ 378,775 Beginning fund balance 2,674,079 Ending Fund Balance S 2,837,825 Notes to Required Supplementary Information: 1. Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP). 85 (This page intentionally left blank.) 86 City of Llano, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL AIRPORT FUND For the Year Ended September 30, 2024 Original & Variance with Final Budget Actual Final Budget Revenues Charges for services $ 479,800 $ 397,018 $ (82,782) Intergovernmental 25,000 277,876 252,876 Other revenue 17,655 17,655 Total Revenues 504,800 692,549 187,749 Expenditures Current: Airport 427,257 498,779 (71,522) Capital outlay 72,103 72,103 Total Expenditures 499,360 570,882 (71,522) * Revenues Over (Under) Expenditures 5,440 121,667 116,227 Other Financing Sources (Uses) Transfers in 5,841 5,841 Total Other Financing Sources 5,841 5,841 Net Change in Fund Balance $ 5,440 127,508 $ 122,068 Beginning fund balance (11,240) Ending Fund Balance $ 116,268 Notes to Required Supplementary Information 1. Annual budgets are adopted on a basis consistent with generally accepted accounting principles 2. Expenditures exceeded appropriations at thel legal level of control. See Notes to Financial Statements. 87 City of Llano, Texas SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS Years Ended December 31, 1 12/31/2023 12/31/2022 12/31/2021 12/31/2020 Total pension liability Service cost $ 416,866 $ 342,517 $ 369,774 $ 350,456 Interest 671,547 650,140 622,528 593,415 Changes in benefit terms Differences between expected and actual experience 132,934 (181,731) (168,986) (128,765) Changes in assumptions (22,843) Benefit payments, including refunds of participant contributions (654,996) (406,936) (394,307) (392,590) Net change in total pension liability 543,508 403,990 429,009 422,516 Total pension liability - beginning 10,067,908 9,663,918 9,234,909 8,812,393 Total pension liability ending (a) $ 10,611,416 $ 10,067,908 $ 9,663,918 $ 9,234,909 Plan fiduciary net position Contributions - employer $ 347,435 $ 333,201 $ 362,054 $ 350,892 Contributions members 195,975 159,841 174,304 166,998 Net investment income (loss) 981,088 (660,413) 1,027,240 547,158 Benefit payments, including refunds of participant contributions (654,996) (406,936) (394,307) (392,590) Administrative expenses (6,235) (5,711) (4,751) (3,540) Other (44) 6,815 32 (138) Net change in plan fiduciary net position 863,223 (573,203) 1,164,572 668,780 Plan fiduciary net position - beginning 8,468,604 9,041,807 7,877,235 7,208,455 Plan fiduciary net position ending (b) $ 9,331,827 $ 8,468,604 $ 9,041,807 $ 7,877,235 Fund's net pension liability (asset) - ending (a) - (b) $ 1,279,589 $ 1,599,304 $ 622,111 $ 1,357,674 Plan fiduciary net position as a percentage of the total pension liability 87.94% 84.11% 93.56% 85.30% Covered payroll $ 2,799,638 $ 2,283,445 $ 2,490,058 $ 2,385,680 Fund's net position as a percentage of covered payroll 45.71% 70.04% 24.98% 56.91% Notes to schedule: 88 12/31/2019 12/31/2018 12/31/2017 12/31/2016 12/31/2015 12/31/2014 $ 345,603 $ 347,028 $ 338,920 $ 315,794 $ 216,328 $ 208,031 575,162 545,370 505,219 465,907 452,805 403,095 596,175 (248,886) 50,699 163,185 91,027 (107,658) (173,667) 33,338 136,174 (481,881) (520,167) (312,916) (290,887) (336,489) (318,787) 223,336 422,930 694,408 581,841 957,335 118,672 8,589,057 8,166,127 7,471,719 6,889,878 5,932,543 5,813,871 $ 8,812,393 $ 8,589,057 $ 8,166,127 $ 7,471,719 $ 6,889,878 $ 5,932,543 $ 347,490 $ 343,760 $ 333,444 $ 293,523 $ 175,995 $ 162,462 165,247 163,362 158,692 145,336 124,122 120,611 961,741 (192,612) 761,145 338,705 7,445 275,131 (481,881) (520,167) (312,916) (290,887) (336,489) (318,787) (5,435) (3,723) (3,947) (3,826) (4,535) (2,873) (163) (195) (200) (206) (224) (236) 986,999 (209,575) 936,218 482,645 (33,686) 236,308 6,221,456 6,431,031 5,494,813 5,012,168 5,045,854 4,809,546 $ 7,208,455 $ 6,221,456 $ 6,431,031 $ 5,494,813 $ 5,012,168 $ 5,045,854 $ 1,603,938 $ 2,367,601 $ 1,735,096 $ 1,976,906 $ 1,877,710 $ 886,689 81.80% 72.43% 78.75% 73.54% 72.75% 85.05% $ 2,360,674 $ 2,333,747 $ 2,267,026 $ 2,076,229 $ 1,773,177 $ 1,723,017 67.94% 101.45% 76.54% 95.22% 105.90% 51.46% 89 City of Llano, Texas SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN For the Years Ended: 1 9/30/2024 9/30/2023 9/30/2022 9/30/2021 Actuarially determined employer contributions $ 389,728 $ 329,251 $ 340,590 $ 336,691 Contributions in relation to the actuarially determined contribution 389,728 329,251 340,590 336,691 Contribution deficiency (excess) Annual covered payroll $ 3,230,930 $ 2,567,883 $ 2,346,125 $ 2,503,282 Employer contributions as a percentage of covered payroll 12.06% 12.82% 14.52% 13.45% NOTES TO SCHEDULE OF EMPLOYER CONTKIBUTIONS TO PENSION PLAN Valuation Date: Notes Actuarially determined contribution rates are calculated as of December 31 and become effective in January 13 months later. Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Entry Age Normal Amortization Method Level Percentage of Payroll, Closed Remaining Amortization Period 21 years (longest amortization ladder) Asset Valuation Method 10 Year smoothed market; 12% soft corridor Inflation 2.50% Salary Increases 3.60% to 11.85% including inflation Investment Rate of Return 6.75% Retirement Age Experience-based table of rates that vary by age. Last updated for the 2023 valuation pursuant to an experience study of the period ending 2022. Mortality Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. Male rates are multiplied by 103% and female rates are multiplied by 105%. The rates are projected on a fully generational basis by the most recent Scale MP-2021 (with immediate convergence). Pre-retirement: PUB(10) mortality tables, with the 110% of the Public Safety table used for males and the 100% of the General Employee table used for females. The rates are projected on a fully generational basis by Other Information: Notes There were no benefit changes during the year. 90 9/30/2020 9/30/2019 9/30/2018 9/30/2017 9/30/2016 9/30/2015 $ 360,560 $ 344,888 $ 337,755 $ 329,760 $ 264,599 $ 173,413 360,560 344,888 337,755 329,760 264,599 173,413 $ 2,471,280 $ 2,363,866 $ 2,293,812 $ 2,251,891 $ 1,991,733 $ 1,717,307 14.59% 14.59% 14.72% 14.64% 13.28% 10.10% 91 City of Llano, Texas SCHEDULE OF CHANGES IN POSTEMPLOYMENT BENEFITS OTHER THAN PENSION (OPEB) LIABILITY. AND RELATED RATIOS TEXAS MUNICIPAL RETIREMENT SYSTEM Year Ended December 31, 1 2023 2022 2021 2020 Total OPEB liability Service cost $ 14,278 $ 25,803 $ 20,667 $ 15,268 Interest 8,094 5,069 5,005 6,026 Changes of benefit terms Differences in expected and actual experience (6,949) (9,820) (2,239) (14,792) Changes of assumptions 9,297 (81,037) 7,115 27,193 Benefit payments, including refunds of participant contributions (12,038) (7,764) (7,968) (2,624) Net changes 12,682 (67,749) 22,580 31,071 Total OPEB liability beginning 198,723 266,472 243,892 212,821 Total OPEB liability ending $ 211,405 5 198,723 $ 266,472 $ 243,892 Covered-employee payroll $ 2,799,638 $ 2,283,445 $ 2,490,058 $ 2,385,680 Total OPEB Liability as a percentage of covered-employee payroll 7.55% 8.70% 10.70% 10.22% Notes to schedule: 1 This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. 2 No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement No. 75 to pay related benefits. 92 2019 2018 2017 $ 6,610 $ 7,235 $ 6,121 6,981 6,380 6,408 (14,564) (4,202) 30,221 (11,203) 12,447 (2,597) (2,334) (2,267) 26,651 (4,124) 22,709 186,170 190,294 167,585 $ 212,821 $ 186,170 $ 190,294 $ 2,360,674 $ 2,333,747 $ 1,551,874 9.02% 7.98% 12.26% 93 City of Llano, Texas SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM Years Ended: 1 8/31/2023 8/31/2022 8/31/2021 8/31/2020 Total pension liability Service cost $ 5,839 $ 5,247 $ 5,323 $ 5,448 Interest 43,938 38,753 38,034 32,118 Changes in benefit terms 8,190 8,728 Differences between expected and actual experience 8,400 (5,738) Changes of assumptions (1,110) (198) Benefit payments, including refunds of participant contributions (30,713) (26,805) (25,425) (20,094) Net change in total pension liability 19,064 32,675 17,932 20,264 Total pension liability - beginning $ 595,352 $ 524,856 $ 514,507 $ 419,023 Total pension liability ending (a) 3 $ 614,416 $ 557,531 $ 532,439 $ 439,287 Plan fiduciary net position Contributions employer $ 13,451 $ 13,651 $ 13,043 $ 10,965 Contributions state 4,546 4,257 4,546 3,881 Net investment income 24,919 (59,818) 76,264 35,600 Benefit payments, including refunds of participant contributions (30,713) (26,805) (25,425) (20,094) Administrative expenses (1,261) (814) (918) (936) Other Net change in plan fiduciary net position 10,942 (69,529) 67,510 29,416 Plan fiduciary net position - beginning 447,640 488,735 428,285 336,254 Plan fiduciary net position ending (b) $ 458,582 $ 419,206 $ 495,795 $ 365,670 Fund's net pension liability ending (a). - (b) $ 155,834 $ 138,325 $ 36,644 $ 73,617 Plan fiduciary net position as a percentage of the total pension liability 74.64% 75.19% 93.12% 83.24% Number of active members 2 3,343 2 3,379 3,634 3,634 Net pension liability per active member 47 41 $ 10 $ 20 City's proportion of the net pension liability 0.3600% 0.3371% 0.3420% 0.2920% Notes to schedule: 1) This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. 2) There is no compensation for active members, sO number of active members is used instead. 3) The System's net pension liability was measured as of August 31, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of August 31, 2022. 94 8/31/2019 8/31/2018 8/31/2017 8/31/2016 8/31/2015 $ 5,374 $ 4,478 $ 4,350 $ 4,608 $ 4,608 30,392 27,831 25,848 24,213 23,040 7,939 1,964 (254) 176 2,421 (18,524) (16,409) (13,738) (12,788) (12,236) 17,242 23,585 16,460 20,594 15,412 396,041 362,831 336,041 314,217 298,805 $ 413,283 $ 386,416 $ 352,501 $ 334,811 $ 314,217 $ 10,024 $ 11,518 $ 13,683 $ 9,421 $ 9,562 3,828 3,735 4,324 4,308 4,453 3,285 31,792 26,690 13,482 (8,957) (18,524) (16,409) (13,738) (12,789) (12,237) (653) (444) (504) (453) (586) (2,040) 30,192 30,455 13,969 (7,765) 333,688 295,387 256,522 241,613 249,378 $ 331,648 $ 325,579 $ 286,977 $ 255,582 $ 241,613 $ 81,635 $ 60,837 $ 65,524 $ 79,229 $ 72,604 80.25% 84.26% 81.41% 76.34% 76.89% 3,927 3,927 3,634 3,634 4,036 $ 21 $ 15 $ 18 $ 22 $ 18 0.2880% 0.2810% 0.2730% 0.2720% 0.2720% 95 City of Llano, Texas SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM Years Ended: 9/30/2024 9/30/2023 9/30/2022 9/30/2021 Actuarially determined employer contributions $ 17,152 $ 18,975 $ 18,367 $ 17,386 Contributions in relation to the actuarially determined contribution $ 17,152 $ 18,975 $ 18,367 $ 17,386 Contribution deficiency (excess) b $ b $ Active members 47 40 40 40 Contributions per active member 365 474 459 435 NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN Valuation Date: Notes Contribution rates are determined by board rule and become effective August 31. Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Entry Age Normal Amortization Method Level Percentage of Payroll, Closed Remaining Amortization Period 21 years Asset Valuation Method 5 Year smoothed market; 20% soft corridor Inflation 3.00% Salary Increases n/a Investment Rate of Return 7.50% Retirement Age Experience-based table of rates that are specific to the City's plan of benefits. Mortality Mortality rates were based on the Pubs-2010 (public safety) below- median income mortality tables for employees and for retirees, projected for mortality improvement generationally using projection scale MP-2019. Other Information: Notes There were no benefit changes during the year. 96 9/30/2020 9/30/2019 9/30/2018 9/30/2017 9/30/2016 9/30/2015 $ 7,941 $ 15,500 $ 19,952 $ 11,913 $ 12,464 $ 12,833 $ 7,941 $ 15,500 $ 19,952 $ 11,913 $ 12,464 $ 12,833 $ $ $ 5 P 29 29 28 30 30 34 274 534 713 397 415 377 97 (This page intentionally left blank.) 98 OTHER SUPPLEMENTARY INFORMATION 99 (This page intentionally left blank.) 100 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES 101 (This page intentionally left blank.) 102 NONMAJOR COVERNMENTAL FUNDS CHRISTMAS LIGHTING FUND The Christmas Lighting Fund accounts for the proceeds from donations and services which are used for Christmas light expenditures. CEMETERY FUND The Cemetery Fund accounts for the any actvitiy related to the cemetery parks. MAIN STREET FUND The Main Street Fund accounts for all costs incurred to improve and maintain downtown Llano. Funding is provided by services and private donations. CHILD SAFETY FUND The Child Safety Fund accounts for the any actvitiy related to the child safety activities. 103 City of Llano, Texas COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS September 30, 2024 Christmas Child Main Lighting Cemetery Safety Street Assets Cash and cash equivalents $ 46,974 $ 20,144 $ 27,803 $ 37,608 Total Assets $ 46,974 $ 20,144 $ 27,803 $ 37,608 Liabilities Accounts payable and accrued liabilities 21 835 Due to other funds 285 Total Liabilities 21 1,120 Fund Balances Assigned 46,953 20,144 27,803 36,488 Total Fund Balances 46,953 20,144 27,803 36,488 Total Liabilities and Fund Balances $ 46,974 $ 20,144 $ 27,803 $ 37,608 104 Total $ 132,529 $ 132,529 856 285 1,141 131,388 131,388 $ 132,529 105 City of Llano, Texas COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR COVERNMENTAL FUNDS For the Year Ended September 30, 2024 Christmas Child Main Lighting Cemetery Safety Street Revenues Charges for services $ 310 $ $ $ Sales and other taxes 49,626 Intergovermental 25,000 Other revenue 1,820 3,929 2,950 Investment income 2,193 920 2,566 Contributions and donations 174 1,050 Total Revenues 4,497 920 3,929 81,192 Expenditures Parks and recreation: Main street 76,903 Chistmas lighting 13,758 Public safety 2,000 Total Expenditures 13,758 2,000 76,903 Other Financing Sources (Uses) Transfers in 25,874 Total Other Financing Sources (Uses) 25,874 Net Change in Fund Balances (9,261) 920 27,803 4,289 Beginning fund balances 56,214 19,224 32,199 Ending Fund Balances $ 46,953 $ 20,144 $ 27,803 $ 36,488 106 Total $ 310 49,626 25,000 8,699 5,679 1,224 90,538 76,903 13,758 2,000 92,661 25,874 25,874 23,751 107,637 $ 131,388 107 City Council Agenda Date: 4-21-25 Agenda Item: F1/G1 E 59 Item/Subject: The City Council will hold a public hearing to receive written and/or oral comments regarding Ordinance 1560 to allow for a Special Use Permit for the purpose of an Accessory Building located within zone single family 4 [SF-4]. The physical address is 804 West Lampasas Street, City of Llano, Texas 78643. The legal description of this property is MILLER ADDN BLK D8 LTS 7-12. Discussion and possible action to approve Ordinance 1560 to allow for a Special Use Permit for the purpose of a Special Use Permit for the purpose of an Accessory Building located within zone single family 4 [SF-4]. The physical address is 804 West Lampasas Street, City of Llano, Texas 78643. The legal description of this property is MILLER ADDN BLK D8 LTS 7-12. Initiating Department/Presenter Heather Rehmeier- Permit Tech Recommended Motion: Motion to approve Ordinance 1560 to allow for a Special Use Permit for the purpose of a Special Use Permit for the purpose of an Accessory Building located within zone single family 4 [SF-4]. The physical address is 804 West Lampasas Street Background/History: The applicant would like to place a storage building next to their home. It is 420 sq ft pre-built unit by Stor-Mor. Findings/Current Activity: Financial Implications: None Associated Information: Application Map Zoning Map Agenda Item # F1/G1 SPECIFIC USE PERMIT REQUEST FORM Date 2-18-24 Name: Iina Lyte Address: X04 W. hamp6 D. ano 78643 Phone: 83D-265- 74428 Email: tnaslaaet 59B1xpian Com Property owner Aes ONo (NOTE: You must be the owner ofthe property relating to the specific use permit) Request pacemewst of Sopepe buldiy meyt +D hobe t penut Dw h 5p- MOB Physical Address of Request 864 W.kapa5 5E Legal description for area of request Mlleg additcn bk D8 Los T5 7-12 Zoning District of request 5F4 Present zoning requirement Spclal Wsp Rephsl REQUEST FEE = non-refundable $250.00 plus actual costs (cost includes certified return receipt per letter mailed, depending on the number of property owners notified, and the publication in the newspaper) Requester Signature XAAA d4uop Code Enforcement Dept. - Approval: Wyes ONo Initialh Reasoning / Recommendation: SE 4 lug Pancil mucts ai - - sok, burks City Secretary- Approval: EYes ONo Initial K5 Reasoning /1 Recommendation: City Manager- Approval: CYes ONo InitialM Reasoning /Recommendation: ORDINANCE NO. 1560 AN ORDINANCE OF THE CITY OF LLANO, TEXAS AMENDING ZONING ORDINANCE NO. 735, SECTION 8B-1AND ESTABLISHING SPECIFIC USE PERMIT 392. ALLOWING AN. ACCESSORY BUILDING IN A SINGLE FAMIILY 4 (SF-4) ZONED, PROPERTY AS DESCRIBED HEREIN; WITH STIPULATIONS DESCRIBED HEREIN; AMENDING THE OFFICIAL ZONING MAP; AND PROVIDING FOR A PENALTY, SAVINGS, SEVERABILITY CLAUSE; AND AN EFFECTIVE DATE. WHEREAS, at its meeting held on the 17th day of April 2025, the Planning and Zoning Commission did consider and make recommendations on a certain request for the special use permit for the purpose of placing and allowing an Accessory Building in a Single Family 4 (SF-4) District at 804 West Lampasas. The legal description ofthis property is MILLER ADDN BLK D8 LTS 7-12. WHEREAS, the City Council, after determining all legal requirements of notice and hearing have been met, has further determined the following amendment to the zoning laws would provide for and would be in the best interest of the health, safety, morals, and general welfare: NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LLANO, TEXAS. SECTION I. That a Specific Use Permit is hereby established for the premises located at 804 West Lampasas, Llano, Texas, and more specifically described on the attached Exhibit A, providing for the following use: Accessory Building SECTION II. That development shall be in accordance with all special conditions, restrictions, and regulations. None SECTION III. That the official Zoning Map of the City ofLlano shall be amended to reflect the provisions ofthis ordinance and in accordance with Section 20.2 of Ordinance No. 735 of the City of] Llano, Texas. SECTION IV. That any person, firm, or corporation violating a provision of this ordinance, upon conviction, is guilty of an offense punishable as provided in the City ofl Llano Ordinance No. 735, as amended, by a fine not to exceed one thousand dollars ($1,000); and each day or portion thereofduring which the violation is committed, continued, or permitted shall be a separate offense. SECTION V. That if any section, sub-section, paragraph, clause, phrase, or provision of this ordinance shall be adjudged invalid or held unconstitutional, the same shall not affect the validity of this ordinance as a whole or any part or provisions hereof, other than the part SO decided to be invalid or unconstitutional. SECTION VI. That Ordinance No. 735, otherwise known as the Zoning Ordinance of the City of Llano, as amended, shall remain in full force and effect. SECTION VII. That this ordinance shall become and be effective on and after its adoption. PASSED AND APPROVED this the 21st Day of April, 2025. Marion Bishop, Mayor ATTEST: Kim Wagner, TRMC, City Secretary 804 W Lampasas Zoning 18999 32227 7 City Street Labels 52908 WOLLEST WOLLEST M City Streets MM Private Drives Local Road Labels M State Hwy AY FM or RR Road 75040 M County Roads or Other City Streets M Private Drives 35121 35155 70749 AAgricultural C Commercial District CBD Central Business District 35100 GR General Residential Industrial NBD North Business District OM Office Medical RI Retail SF-1 Single Family Residential 1 SF-2 Single Family Residential 2 SF-3 Single Family Residential 3 501 48 35100 52276 35047 51015 SF-4 Single Family Residential 4 Extra-territorial Jurisdiction M City Limits 2 Rivers M Parcels WLAMPASASST WILAMPASASISI SF-4 36848 70135 Data displayed were gathered by the City of Llano for municipal purposes. 70137 36795 70135 No guarantee is made regarding suitability for any other use or purpose. N W WMARBLEST S 0.007 0.014 0.021 mi 15889 15945 15992 22110 02/18/25 16:02 804 W Lampasas City Street Labels M City Streets 41082 18999 32227 37826 M Private Drives Local Road Labels M State Hwy 52908 WOLLIEST WOLLIE ST fAM FM or RR Road M County Roads or Other City Streets M Private Drives M Extra-territorial Jurisdiction 75040 M City Limits 2 Rivers 35121 35155 70749 M Parcels 35100 52276 35047 51015 70749 WIAMPASASST WILAMPASASSI 36848 70135 48 70137 36795 70135 Data displayed were gathered by the City of Llano for municipal purposes. No guarantee is made regarding suitability for any other use or purpose. WMARBLEST N W 15889 15945 15992 22110 S 0 0.008 0.016 0.024 mi 02/18/25 16:01 393 0 $5840 15750 15699 22110 CITY COUNCIL AGENDA 4/21/25 Agenda Item: G2 9 Item/Subject: Discussion and possible action regarding an amendment to Ordinance No. 1561 regarding the Budget for FY 2024-2025. Initiating Department/Presenter: Cara Hewitt, Finance Director Recommended Motion: Move to adopt Ordinance No. 1561 to amend the budget for FY 25. Background/History: Each fund was reviewed by the Finance Director. The amendments are necessary to reflect the actual activity that has occurred in each department and the passage of the comprehensive compensation plan. Findings/Current Activity: Financial Implications: The amendments will have an effect on each fund in the following manner. The following funds will have expenses over revenues: General Fund $310,355, Utility Fund $136,893, Airport Fund $20,800, Council Restricted Fund $42,259, Christmas Fund $5,243. The following funds will have revenues over expenses: Cemetery Fund $830, TWDB Fund $19,200, Paving/Park Bond $116,241. Associated Information: Ordinance No 1561 Exhibit "A, B, C, D, E, F,G,H" Agenda Item #G2 CITYOFI LLANO ORDINANCENO. 1561 AN ORDINANCE OF THE CITY OF LLANO APPROVING AND ADOPTING AN AMENDMENT TO THE GENERAL FUND AND UTILITIES FUND BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING ON SEPTEMBER 30, 2025 WHEREAS, on September 16, 2024, the City Council oft the City ofLlano (Council) adopted Ordinance No. 1537 approving a budget for the current fiscal year beginning October 1, 2024, and ending September 30, 2025; and WHEREAS, the City Council finds and determines it is prudent to amend the budget due to unforeseen conditions that have occurred in the City; and WHEREAS, circumstances have arisen during the fiscal year which have, or will, require the expenditure of additional funds in some of the line items in the budget, and for which there is more than adequate funding in other line items of the budget; and WHEREAS, the City Council now finds it in the best interest of the City of Llano and its residents to amend the adopted budget for the General Fund, Utilities Fund and Council Restricted Fund as set forth in respective Exhibit "A, B, C, D,E, F, G, H" based on the review and analysis provided by the Finance Director. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LLANO, TEXAS: I. That the City Council of the City of Llano hereby approves the General Fund and Utilities Fund budget amendments for the current fiscal year beginning October 1, 2024, and ending September 30, 2025, attached hereto as Exhibit "A,B,C,D,E,F,G and H". II. This Ordinance shall take effect and be in force from and after its approval and publication, as may be required by law. III. Should any part of this Ordinance be declared invalid, for any reason, such invalidity shall not affect the remainder oft this Ordinance. III. It is hereby officially found and determined that the meeting at which this Ordinance was passed was open to the public and that public notice ofthe time, place, and purpose of said meeting was given as required by the Open Meetings Act, Chapter 551 of the Texas Government Code. ADOPTED AND APPROVED on this 21st day of April, 2025 by a vote oft the City Council oft the City of Llano, Texas. Attest: CITY OF LLANO, TEXAS Kim Wagner, City Secretary Marion Bishop, Mayor EXHIBIT A CITY OF LLANO FY: 2025 GENERAL FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 4107 Mixed Beverage Tax 14,000 10,000 24,000 Revenues higher than anticipated 4204 Gas Franchise Taxes 24,000 1,108 25,108 Revenues higher than anticipated 4401 Licenses Dog 400 (340) 60 Revenues lower than anticipated 4404 Electric Permit Fees 13,400 (5,000) 8,400 Revenues lower than anticipated 4405 Mechanical Permits 3,000 (1,500) 1,500 Revenues lower than anticipated 4406 Plumbing Permit Fees 5,500 (2,000) 3,500 Revenues lower than anticipated 4410 Building Permit Fees 88,000 (44,000) 44,000 Revenues lower than anticipated 4411 Board Petitions 6,500 (2,000) 4,500 Revenues lower than anticipated 4412 Peddlers Permit 300 450 750 Revenues higher than anticipated 4416 Inspection Fees 28,800 28,800 Revenues higher than anticipated 4417 Contractor Registration Fees 900 (500) 400 Revenues lower than anticipated 4490 Arena Rental 50,000 (20,000) 30,000 Revenues lower than anticipated 4491 Stall Rentals 25,000 (20,000) 5,000 Revenues lower than anticipated 4492 Shavings Sales 15,500 (11,500) 4,000 Revenues lower than anticipated 4493 Trailer Parking 20,000 (17,000) 3,000 Revenues lower than anticipated 4496 Arena Beer Sales 8,000 (4,000) 4,000 Revenues lower than anticipated 4498 Arena Memberships 7,000 (3,000) 4,000 Revenues lower than anticipated 4499 JLK Produced Events 18,000 18,000 New revenue line was not budgeted. 4516 BADU RV Space Rentals 12,500 (8,000) 4,500 Revenues lower than anticipated 4552 Facility Rental 5,000 (3,000) 2,000 Revenues lower than anticipated 4584 Pole Contact Fees 37,000 (16,000) 21,000 Revenues lower than anticipated 4630 Insurance! Proceeds 5,574 5,574 TML Insurance claims 4653 LCRA Grant 24,902 24,902 LCRA grant for low water crossing 4701 Interest on Investments 180,000 (27,000) 153,000 Interest rates have decreased on investments 4702 Fines 75,000 50,000 125,000 Revenues higher than anticipated (46,006) TOTAL REVENUES 591,000 (46,006) 544,994 EXPENDITURES ADMINISTRATION 50200-471 Transfer Out 112,885 202,000 314,885 Cox Paving Litigation 202,000 POLICE 50300-315-05 TML Insurance Claims 6,074 6,074 TML Insurance claims 6,074 MUNICIPAL COURT 50350-407 Technology 7,900 2,275 10,175 Incode fees higher. 50350-427 Legal Fees 10,000 20,000 30,000 Increase in legal fees do to more tickets. 22,275 STREETS 50800-205-03 Street Signage 20,000 34,000 54,000 Low water crossing gate/LCRA grant match 34,000 TOTAL EXPENDITURES 150,785 264,349 415,134 REVENUES OVER EXPENDITURES (310,355) EXHIBIT B CITY OF LLANO FY 2025 UTILITY FUND BUI DGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 20-4108 Customer Convenience Station 153,000 (38,000) 115,000 Revenues lower than expected 20-4110 Electric Tap Fees 15,000 6,000 21,000 Revenues higher than expected 20-4152 TSU Rent 9,000 (6,750) 2,250 TSU: is no longer in town 20-4512 CDBG Grant 21,747 21,747 final CDBG payment 20-4640 Loan Proceeds 184,927 184,927 Cadence Bank loan on water'wastewater truck 20-4701 Interest on Investments 350,000 (80,000) 270,000 Interest rates have decreased on investments 87,924 C TAL REVENUES 527,000 87,924 614,924 EXPENDITURES ADMINISTRATION 51100-407 Technology 31,000 2,600 33,600 Had to pay additional software maintenance for 2,600 CUSTOMER CONVIENCE STATION 20-51200-115 Worker's Compensation 2,980 2,740 5,720 Worker's comp audit balance 2,740 WATER PLANT 51300-115 Worker's Compensation 4,290 2,598 6,888 Worker's comp audit balance 51300-315-05 TML Insurance Claims 0 5,262 5,262 Insurance claims 7,860 WATER DISTRIBUTION 51325-315-05 TML Insurance Claims 0 5,261 5,261 Insurance claims 5,261 SEWER PLANT 51350-315-05 TML Insurance Claims 0 5,262 5,262 Insurance claims 5,262 SEWER COLLECTION 51375-115 Worker's Compensation 5,730 3,930 9,660 Worker's comp audit balance 51375-315-05 TML Insurance Claims 5,262 5,262 Insurance claims 9,192 ELECTRIC 51400-115 Worker's Compensation 9,950 2,325 12,275 Worker's comp audit balance 51400-205 Operational Supplies 700 4,650 5,350 purchased AED to keep on truck 51400-310 Utilities 137,000 100,000 237,000 approved on 3/17 51400-450 Cadence Lease Interest 16,615 (9,425) 7,190 Correct original budget account 51400-450-01 Cadence Lease Principal 52,920 (17,209) 35,711 Correct original budget account 51400-455 Govt Cap Pole Trk Interest 7190 9,425 16,615 Correct original! budget account 51400-455-01 Govt Cap Pole Trk Principal 35,711 17,209 52,920 Correct original budget account 106,975 CAPITAL 51999-614 Engineer Northside Reconduct 100,000 (100,000) approved to move to 51400-310 on 3/17 51999-616 Sewer Collection 35,000 184,927 219,927 Truck for water/wastewater (offset by loan) 84,927 TOTAL EXPENDITURES 439,086 224,817 663,903 REVENUES OVER EXPENI DITURES (136,893) EXHIBIT C CITY OF LLANO FY 2024 AIRPORT FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES AIRPORT 4570 Fuel Sales 360,000 (120,000) 240,000 Revenues less than anticipated 4575 Special Events 26,500 3,000 29,500 Airshow 4630 Insurance Proceeds 1,000 1,000 Insurance claims TOTAL REVENUES 386,500 (116,000) 270,500 EXPENDITURES AIRPORT 50900-212 Aviation Fuel 280,000 (95,200) 184,800 Lower sales (95,200) TOTAL EXPENDITURES 280,000 (95,200) 184,800 REVENUES OVER EXPENDITURES (20,800) EXHIBIT D City of Llano FY2 2025 COUNCIL RESTRICTED FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES EXPENDITURES 22-51325-426 Professional Fees 115,000 10,259 125,259 Approved 3/3/25 22-51999-618 Water Plant 80,100 32,000 112,100 Approved 2/18/25 42,259 TOTAL EXPENDITURES 195,100 42,259 237,359 REVENUES OVER EXPENDITURES (42,259) EXHIBIT E CITY OF LLANO FY 2025 CHRISTMAS LIGHTING FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 4102 Park Collection Bucket Donations 5,200 (4,730) 470 Revenues lower than anticipated 4103 Concession Sales 2,300 (1,475) 825 Revenues lower than anticipated 4104 Photos With Santa 2,000 (1,906) 94 Revenues lower than anticipated 4109 Snow Day 2,000 (899) 1,101 Revenues lower than anticipated 4115 Vendor Booth Rental 200 (200) Revenues lower than anticipated 4701 Interest 2,400 (800) 1,600 Interest rates have decreased on investments TOTAL REVENUES 14,100 (10,010) 4,090 EXPENDITURES 50100-203 Concessions 4,200 (3,762) 438 50100-205 Operational Supplies 1,700 18 1,718 50100-209 Snow 7,000 (794) 6,206 50100-210 Photo Expense 400 (400) 50100-213 Movie Expense 100 (100) 50100-303 Display Maintenance 3,000 1,200 4,200 50100-305 Building & Grounds 1,200 (1,193) 7 50100-420 Dues, Fees & Memberships 256 256 50100-460 Credit Card Fees 8 8 (4,767) TOTAL EXPENDITURES 17,600 (4,767) 12,833 REVENUES OVER EXPENDITURES (5,243) EXHIBIT F CITY OF LLANO FY 2025 CEMETERY FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 4701 Interest 100 830 930 Interest higher than budgeted. TOTAL REVENUES 100 830 930 EXPENDITURES TOTAL EXPENDITURES REVENUES OVER EXPENDITURES 830 EXHIBIT G CITY OF LLANO FY 2025 TWDB FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 4701 Interest 16,200 19,200 35,400 Interest higher than budgeted. TOTAL REVENUES 16,200 19,200 35,400 EXPENDITURES TOTAL EXPENDITURES REVENUES OVER EXPENDITURES 19,200 EXHIBIT H CITY OF LLANO FY 2025 PAVING/PARK BOND FUND BUDGET AMENDMENT Current Budget Revised Account Code Account Title Budget Amendment Budget Comment REVENUES 4999 Transfer In 25,000 198,761 223,761 Transfer in from General Fund TOTAL REVENUES 25,000 198,761 EXPENDITURES 51300-426 Professional Fees 210,520 82,520 293,040 Cox Paving Litigation 210,520 82,520 293,040 TOTAL EXPENDITURES 210,520 82,520 293,040 REVENUES OVER EXPENDITURES 116,241 City Council Agenda Date: 4/21/2025 Agenda Item: G3 9 Item/Subject: Discussion, and Possible Action on contracting for professional services for engineering with Steeger Bizzell for the Llano Texas Community Development Block Grant Program administered by the Texas Department of Agriculture in connection with TxCDBG Contract Number CDM24-0038. This is our CDBG Downtown Sidewalk rehabilitation project for the west side of the 700 block Ford Street. Background/History: The City of Llano is ready for contracting engineering services for its TxCDBG Project. There is $75,000 budgeted for engineering that is paid under the grant proceeds. Financial Implications: No additional Cost Associated Information: Proposed Contract Conflict of Interest Fund Agenda Item #G3 THE STATE OF TEXAS > AGREEMENT BETWEEN CITY OF LLANO AND STEGER BIZZELL CITY OF LLANO S FOR PROFESSIONAL SERVICES This is an agreement by and between the CITY OF LLANO, ("CITY"), and Steger & Bizzell Engineering, Inc., a Texas corporation, sometimes known as Steger Bizzell ("ENGINEER"), entered into the th day of 2025, whereby ENGINEER agrees to perform professional services and CITY agrees to pay for the services as provided herein. ARTICLE I- SCOPE OF WORK, SERVICES AND CONSTRUCTION BUDGET 1.01 The ENGINEER agrees to render engineering services for the CITY's 2024 Texas Community Development Block Grant Program (TXCDBG) Grant Administered by the Texas Department of Agriculture (TDA) in connection with TxCDBG Contract No. CDM24-0038. The Project is generally described as the professional services required by the CITY for the design, bidding, and construction of the Downtown Sidewalk Revitalization project. ENGINEER will provide engineering consultation services in connection with the Project. The ENGINEER will perform the services in accordance with the schedule approved by CITY, as the same may be modified from time to time by agreement of the parties. 1.02 The CITY shall establish a fixed construction budget ("Fixed Construction Budget") for the Project which can only be adjusted by the CITY. The Fixed Construction Budget will be the hard construction costs for all work designed by ENGINEER. 1.03 ENGINEER is responsible for designing the Project to be constructible within the Fixed Construction Budget. The ENGINEER will determine what materials, equipment, component systems and types of construction to include in the Contract Documents, make reasonable adjustments in the scope of the Project with the CITY's consent, and, with the CITY'S approval, develop bid alternates. 1.04 If the Fixed Construction Budget is exceeded by the lowest responsible bid, the CITY shall either: (1) Give written approval of an increase in the Fixed Construction Budget; (2) Authorize rebidding of the Project within a reasonable time; (3) Abandon or postpone the Project; or (4) Cooperate in revising the Project scope and quality as required to reduce the construction cost. In the case of (2) and/or (4), the ENGINEER, without additional compensation, shall perform those services to produce the Drawings and Specifications as necessary to comply with the Fixed Construction Budget., including the preparation of bid alternates as a means of keeping the Project cost within the Fixed Construction Budget. Page 1 of 17 1.05 As used in this Contract, the term "bid" or "bidding" refers to any procurement method used by the CITY or the response to such procurement method, including, but not limited, requests for proposals. ARTICLE II - INITIATION OF WORK 2.01 CITY shall direct ENGINEER to commence work on the Project by sending to ENGINEER a "letter of authorization" to begin work on the implementation of the agreement. 2.02 Upon receipt of authorization to commence planning ENGINEER shall meet with CITY for the purpose of determining the nature of the Project. CITY shall designate a representative to act as the contact person on behalf of the CITY. 2.03 Local Program Liaison For the purposes of this Agreement, Marty Mangum, Llano City Administrator or equivalent authorized person will serve as the Local Program Liaison and primary point of contact for the ENGINEER. All required progress reports and communication regarding the project shall be directed to this liaison and other local personnel as appropriate. 2.04 ENGINEER shall determine CITY'S needs with regard to the Project including, but not limited to, site evaluation, needs surveys, comparisons with other municipal projects, review of budgetary constraints and other preliminary investigations necessary for the Project. 2.05 ENGINEER shall provide preliminary design documents which shall include schematic layouts, surveys, sketches and exhibits demonstrating the considerations involved in the Project. Additionally ENGINEER shall upon CITY'S request prepare a report to CITY specifying his findings and conclusions with regard to the Project. ENGINEER shall upon CITY'S request meet with the staff and CITY Commissioner's Court to make a presentation of his report. 2.06 Time of Performance - The services of the ENGINEER shall commence on May 1, 2025 In any event, all of the services required and performed hereunder shall be completed no later than January 31, 2027 ARTICLE III = FINAL DESIGN PHASE 3.01 ENGINEER shall prepare the final design including, but not limited to, the bid documents, contract, drawings, and specifications (drawings and specifications have been previously prepared). ENGINEER shall assemble the agreement documents for the contract between CITY and contractor. The agreement documents shall include the design and specifications and other changes as required to fulfill the purpose of the Project. CITY shall designate a representative to act as the contact person on behalf of CITY. 3.02 ENGINEER shall provide CITY with complete agreement documents sufficient to be advertised for bids by CITY. Upon completion of the final design of the Page 2 of 17 Project with the submission of the complete agreement documents, ENGINEER, upon request of the CITY, shall meet with the CITY staff and CITY Commissioner's Court to make presentation of its final design of the Project. ENGINEER shall provide an explanation of the final cost estimate. ARTICLE IV - BIDDING PHASE 4.01 Should CITY elect to perform the work or any portion thereof, ENGINEER shall assist CITY in advertising for and obtaining bids or negotiating proposals for the construction of the Project. Upon request, ENGINEER shall meet with CITY staff and CITY Council to make a presentation and recommendation with regard to the bids submitted for the construction of the Project. 4.02 ENGINEER shall review the contractors' bids including subcontractors, suppliers, and other persons required for the completion of the agreement and if requested give his professional opinion of each. 4.03 ENGINEER shall review the bids submitted with CITY, assist in the preparation of the bid tabulation sheet, and make recommendations to CITY with regard to the contractors, bids or proposals submitted. 4.04 Where substitutions are requested by a contractor, ENGINEER shall review the substitution required and make recommendations for approval of disapproval of such substitutions. ARTICLE V = CONSTRUCTION PHASE AND WARRANTY PERIOD SERVICES 5.01 ENGINEER shall consult with CITY and act as its representative. 5.02 ENGINEER shall make periodic site visits to the site to observe as an experienced and qualified design professional, the progress and quality of the executed work of contractor and his subcontractors, and to determine if such work is proceeding in general accordance with the contract documents. Daily on-site inspection is not included in the scope of services. 5.03 ENGINEER shall keep CITY informed of the progress of the work, shall endeavor to guard CITY against defects and deficiencies in such work, and may disapprove or reject work failing to conform with the agreement documents. 5.04 ENGINEER shall review and approve shop drawings and samples, the results of tests and inspections, and other data which each contractor is required to provide. 5.05 ENGINEER shall determine the acceptability of substitute materials and equipment proposed by contractor, and receive and review maintenance and operating instruction manuals, schedules, guarantees, and certificates of inspection, which are to be assembled by contractor in accordance with the agreement documents. 5.06 ENGINEER shall issue all instructions of CITY to contractor as well as Page 3 of 17 interpretations and clarifications of the agreement documents pertaining to the performance of the work. 5.07 Based upon ENGINEER'S periodic on-site observations and as an experienced and qualified design professional, and upon his review of applications of payment and the accompanying data and schedules, ENGINEER shall review the amounts owing to the contractor and recommend in writing payments to contractor in such amounts. The recommendation of payment by ENGINEER shall constitute a recommendation by ENGINEER to CITY based upon ENGINEER'S review of the progress of the work and that quality of such work is in accordance with the agreement documents as ENGINEER has observed. 5.08 Upon notification from contractor that the Project is substantially complete, ENGINEER shall conduct a site visit to determine if the Project is substantially complete. ENGINEER shall prepare a checklist of items which shall be completed prior to final acceptance. 5.09 Upon notification by contractor that the items designated for completion have been completed, ENGINEER shall conduct a final site visit of the Project area to verify final completion. 5.10 ENGINEER shall not be responsible for the work of the contractor or any of his subcontractors, except this provision shall not alter the ENGINEER'S duties to CITY arising from the performance of ENGINEER'S obligations. 5.11 ENGINEER shall conduct one site visit during the warranty period and shall report to CITY as to the continued acceptability of the work. 5.12 ENGINEER shall not execute change orders on behalf of CITY or otherwise alter the financial scope of the Project without the written authorization of CITY. 5.13 Warranty Period Services. ENGINEER shall provide assistance to the CITY with any problems with the Project, including defects or deficiencies in design, materials or workmanship during the one-year period following substantial completion of the construction of the Project. The scope of assistance from ENGINEER shall include, but not be limited to, the following: () notifying the contractor of deficiencies or failures in labor or materials and requesting corrective action; (ii) preparing correspondence and other written data as necessary to document, clarify, and resolve discrepancies; and (ii) meeting with the CITY at the Project site when requested in order to evaluate problems and assist in resolution. In addition, the ENGINEER shall accomplish an on-site review of the Project, accompanied by its consultants, as necessary, approximately one month before the end of the one-year warranty period, and prepare a list for the CITY and the contractor of items needing correction, repair or replacement. The ENGINEER will review the contractor's corrective work and after determining that the deficiencies have been corrected, shall notify the CITY of this in writing. These actions will not relieve the ENGINEER from performing any other obligation under the terms of this Contract. ARTICLE VI- COMPENSATION FOR BASIC SERVICES AND ADDITIONAL SERVICES Page 4 of 17 6.01 All of the services described in Articles I through V are Basic Services. CITY agrees to pay ENGINEER for all professional services rendered under this agreement, subject to the terms and provisions of this Contract. ENGINEER shall be paid a fixed fee for engineering, together with reimbursable expenses as provided in this Contract SO long as the project contract is awarded and constructed in accordance with the plans and specifications. Such amounts shall be compensation for the Basic Services required under this Contract. 6.02 Additional work requested by CITY and not covered in Articles I through V shall be billed based on the hourly rates of compensation as evidenced in attached "Exhibit B" or for an amount negotiated by the parties. Before the ENGINEER may perform any additional services or incur additional costs beyond what is specified in this Contract as compensation for Basic Services, both parties must execute a written amendment to this Contract that specifies the Additional Services to be performed and the cost for such Additional Services. In the event the CITY requests the ENGINEER to perform services that are Additional Services, or if ENGINEER believes that Additional Services are needed for the Project, ENGINEER shall notify the Owner in writing that the services are Additional Services, shall describe the services, and provide the CITY with a proposal for the cost of performing such Additional Services. Any provision in this Contract to the contrary notwithstanding, the CITY shall not be responsible to the ENGINEER for payment for any Additional Services that are not described in a written and signed amendment to this Contract as provided herein. 6.03 On or before the 30th day of each month, the ENGINEER shall prepare and submit to the CITY for approval or modification, a statement showing as completely as practicable, the total value of the work done by the ENGINEER based on the ENGINEER'S estimate of the percentage of completion as approved by the CITY, up to and including the last day of the preceding month, and based on the percentage of the total cost of compensation allocated to the Phase of the services performed, as shown below. CITY shall then pay ENGINEER within thirty (30) days after receipt of the request for payment, the total amount of the statement (or any undisputed portion of the statement, if the CITY disputes a potion of the request for payment) as approved by CITY. ENGINEER shall submit requests for payment based on work performed. In no event shall CITY pay for services not yet performed. Total cost of consulting and surveying services shall be for a fixed fee of SEVENTY-FIVE THOUSAND and NO/100 DOLLARS ($75,000). The $75,000 shall be divided between the phases of the services as follows: Final Design Phase 40 % Bidding Phase 10 % Construction Phase through Substantial Completion 40 % Construction Phase Project Closeout 10 % Compensation and Method of Payment - The maximum amount of compensation and reimbursement to be paid hereunder shall not exceed $75,000. Payment to the ENGINEER shall be based on satisfactory completion of identified milestones in this Article. No more than 90% of the engineering budget can be drawn prior to submission of the Page 5 of 17 Certificate of Construction Completion (COCC) and the Final Wage Compliance Report (FWCR). Amounts payable to the ENGINEER and not paid when due shall accrue interest in accordance with the applicable provisions of Chapter 2251 of the Texas Government Code, and such interest shall be compensation in full to ENGINEER for any injury incurred through such delay. 6.04 Payments Withheld The CITY may withhold, amend, or nullify any request for payment by the ENGINEER under conditions that include those described below: (1) Failure of the ENGINEER to follow the approved schedule and meet all time requirements for its services under this Contract. (2) CITY's receipt of notice that, despite payment to ENGINEER for services rendered by subconsultants, ENGINEER has not paid subconsultants for services invoiced to and paid by CITY promptly after ENGINEER's receipt of payment from CITY. (3) ENGINEER's failure to perform services as required by this Contract. (4) Failure of the ENGINEER to provide updated record drawings and Contractor's record contract documents to the CITY within thirty (30) calendar days after Contractor's record contract documents have been provided to the ENGINEER by the Contractor upon substantial or final completion of the Project. (5) Any other material breach of this Contract by ENGINEER. ARTICLE VII - WARRANTY 7.01 ENGINEER warrants the information provided to the CITY pursuant to the Contract will be accurate and correct, as an experienced and qualified professional engineer, reflecting the current standard, procedures, and performances of the industry for this Project. ENGINEER warrants that the surveying, design, preparation of drawings, the designation or selection of materials and equipment, the selection and supervision of personnel and the performance of other services pursuant to this Contract will be performed pursuant to the highest standard of performance in the profession. ARTICLE VIII NDEMNIFICATION ENGINEER agrees to indemnify, defend and hold CITY, its elected officials, officers and employees, harmless against any and all claims, lawsuits, judgments, costs, liens, losses, expenses, fees (including attorney's fees and costs of defense), proceedings, actions, demands, causes of action, liability, and suits of any kind and nature, including but not limited to, personal injury (including death), property damage, or other harm for which recovery of damages is sought that may arise out of or be occasioned or caused by the negligent acts or omissions of ENGINEER, or any agent, officer, director, representative, employee, consultant, or subconsultant of ENGINEER, or any of their respective officers, agents, employees, directors, and representatives while Page 6 of 17 in the exercise of performance of the rights or duties under this Contract. The indemnity provided for in this paragraph shall not apply to any liability resulting from the negligence of CITY, its officers or employees, in instances where such negligence causes personal injury, death, or property damage. In the event CITY and ENGINEER are found jointly liable by a court of competent jurisdiction, liability shall be apportioned comparatively in accordance with the Laws of the State of Texas, without, however, waiving any governmental immunity available under Texas Law and without waiving any defenses of the parties under Texas Law. These obligations shall survive completion and/or termination of this Contract. ENGINEER or CITY shall promptly advise the other party, in writing, of any claim or demand against the CITY or ENGINEER known to CITY or ENGINEER respectively, related to or arising out of ENGINEER's or CITY's activities under this contract. These provisions are solely for the benefit of the parties hereto and not intended to create or grant any rights, contractual, or otherwise, to any other person or entity. ARTICLE IX - INSURANCE 9.01 ENGINEER shall procure and maintain at its sole cost and expense for the duration of the Contract and any longer period provided below the insurance indicated in this Article IX.: (1) Workers' Compensation and Employers' Liability Insurance Coverage with limits consistent with statutory benefits outlined in the Texas Workers' Compensation Act (Section 401) and (1) minimum policy limits for Employers Liability Insurance of $10,000 bodily injury each accident, $500,000 bodily injury by disease policy limit and $100,00 bodily injury by disease each employee. The ENGINEER's policy must be issued by an insurer licensed or approved to do business in the State of Texas and include these endorsements in favor of the CITY: (a) Waiver of Subrogation, form WC 420304, or equivalent. (b) 30 day Notice of Cancellation, form WC 420601, or equivalent. (2) Commercial General Liability Insurance with a minimum combined bodily injury and property damage per occurrence limit of $600,000 for coverages A&B. The policy must contain the following provisions: (a) Blanket contractual liability coverage for liability assumed under this Contract and all (3) Business Automobile Liability Insurance for all owned, non-owned and hired vehicles () with a minimum combined single limit of $600,000 per accident for bodily injury and property damage, or (i) $250,000 bodily injury per person, $600,000 bodily injury per Page 7 of 17 occurrence and at least $100,000 property damage liability. The policy shall contain the following endorsements in favor of the CITY. (a) Waiver of Subrogation endorsement TE 2046A, or equivalent. (b) 30 day Notice of cancellation endorsement TE 0202A, or equivalent. (c) Additional Insured endorsement TE 9901B, or equivalent. (4) ENGINEER's Professional Liability Insurance to pay on behalf of the assured all sums which the assured becomes legally obligated to pay as damages by reason of any negligent act, error, or omission committed or alleged to have been committed with respect to plans, map, drawings, analyses, reports, surveys, change orders, designs or specifications prepared or alleged to have been prepared by the assured. The policy must provide for 30 day notice of cancellation in favor of the CITY. The minimum limit is $1,000,000. 9.02 General Requirements (1) The ENGINEER must provide the CITY with a Certificate of Insurance before the Contract is executed, as verification of coverage required herein. The ENGINEER shall not commence services until the required insurance has been obtained and until such insurance has been reviewed and approved by the CITY. Approval of insurance by the CITY does not relieve or decrease the liability of the ENGINEER hereunder and must not be construed to be a limitation of liability on the part of the ENGINEER. (2) Applicable to all insurance policies: If coverage is underwritten on a claims-made basis, the retroactive date must be coincident with or prior to the date of this Contract and the certificate of insurance must state that the coverage is claims made and the retroactive date. The ENGINEER shall maintain continuous coverage for the duration of this Contract and for not less than twenty-four (24) months following substantial completion of the Project. Coverage, including any renewals, must have the same retroactive date as the original policy applicable to the Project. The ENGINEER shall, on at least an annual basis, provide the CITY with a certificate of insurance as evidence of such insurance. (3) The ENGINEER's insurance coverage must be written by companies licensed or approved to do business in the State of Texas at the time the policies are issued and must be written by companies with A.M. Best ratings of A+VII or better. The CITY will accept workers' compensation coverage written by the Texas Workers Compensation Insurance Fund. (4) All endorsements naming the CITY as additional insured, waivers, and notices of cancellation endorsements as well as the certificate Page 8 of 17 of insurance will indicate: City of Llano, Texas, 301 W. Main Street, Llano, Texas 78642, Attn: City Administrator. (5) The "other" insurance clause will not apply to the CITY where the CITYis an additional insured shown on any policy. Itis intended that policies required in the Contract, covering both the CITY and the ENGINEER, be considered primary coverage as applicable. (6) If insurance policies (other than Professional Liability Insurance) are not written for amounts specified above, the ENGINEER shall carry Umbrella or Excess Liability Insurance for any differences in amounts specified. If Excess Liability Insurance is provided, it must follow the form of the primary coverage. (7) The CITY shall be entitled, upon request and without expense, to receive certified copies of policies and endorsements thereto and may make any reasonable requests for deletion or revision or modification of particular policy terms, conditions, limitations, or exclusions except where policy provisions are established by law or regulations binding upon either of the parties hereto or the underwriter on any such policies. ARTICLE X - NON-ASSIGNMENT CLAUSE 10.01 ENGINEER shall not assign, sublet or transfer any rights under or interest in this Contract without the written consent of the CITY, except to the extent that any assignment, subletting or transfer is mandated by law. Unless specifically stated to the contrary, in any written consent to an assignment, no agreement will release or discharge the assignor from any duty or responsibility under this agreement. Nothing contained in this paragraph shall prevent the ENGINEER from employing such independent associates and consultants as the ENGINEER may deem appropriate to assist in the performance of services hereunder. 10.02 Nothing under this Contract shall be construed to give any rights or benefits in this Contract to anyone other than the CITY and ENGINEER, and all duties and responsibilities undertaken pursuant to this agreement will be for the sole and exclusive benefit of the CITY and ENGINEER and not for the benefit of any other party. ARTICLE XI = MISCELLANEOUS CLAUSES 11.01 Termination. This Contract may be terminated by the CITY at any time and for any reason as long as advance written notice is provided to the ENGINEER at least 30 days before the intended termination date. The parties agree that the written document used to provide notice of the CITY's intent to terminate the Contract should be titled, "Notice of Intent to Terminate the Contract between City of Llano and Steger Bizzell" or otherwise give clear indication of the CITY's intent to terminate this Contract. The advance 30 day written notice shall include the effective termination date of the Contract. In the event of termination by the CITY for its convenience, the CITY will pay ENGINEER for any and all work completed and reimbursable expenses incurred to the date of Page 9 of 17 termination performed in accordance with the terms of this Contract. No other amounts will be payable to the ENGINEER due to the termination. Payment will be due within thirty (30) days after the date of termination. The CITY shall have the right to terminate this Contract for cause after giving ENGINEER written notice of default, and ten (10) days opportunity to cure such default. 11.02 Governing Law. This Contract has been made under and shall be governed by the laws of the State of Texas. The parties agree that performance and all matters related thereto shall be in Llano, Texas, and venue shall lie in courts of competent jurisdiction in Llano, Texas. 11.03 State and Federal Statues, Terms and Conditions. The Funds for this Project are derived from the CITY Texas Community Development Program Funds. ENGINEER shall comply with all program and other requirements applicable to the use of these funds. The terms and conditions of the Contract are subject to, among others, the following federal and state standards: (1) The applicable provisions of Chapter 2254 of the Texas Government Code, Professional Services Procurement Act, which permits and outlines state requirements for municipalities and counties regarding procurement of professional services. (2) Executive Order 11246, paragraphs a-C: Equal Employment Opportunity. (3) Title VI of the Civil Rights Act, which requires that no one may be denied access to benefits from projects which receive federal assistance. (4) Section 109 of the Housing and Community Development Act of 1974: Nondiscrimination related to benefits from projects funded specifically under Title I of the Act. (5) Section 3 of the HUD Act of 1968, which requires that maximum effort be made to provide employment training, and business opportunities to low income families and/or residents of the project area. (6) Access to Records, which requires that the contractor's records be open to inspection by any federal, state, or local agency that has monitoring responsibility for the TXCDBG-funded project. (7) Conflict of Interest, which provides guidelines for cases in which actual or potential conflicts of interest might occur. 11.04 Notices. All notices, requests or other communications required or permitted by this Contract shall be in writing and shall be sent by (i) facsimile or email, with the original delivered concurrently by hand or overnight courier or by mail, (ii) by overnight courier or hand delivery, or (iii) by certified mail, postage prepaid, return receipt Page 10 of 17 requested, and addressed to the parties at the following addresses: CITY: ENGINEER: CITY of Llano Steger Bizzell 301 W. Main Street 1978 South Austin Avenue Llano, Texas 78642 Georgetown, Texas 78626 Attn: Marty Mangum Attn: Curtis Steger City Administrator Phone: (512) 930-9412 Phone: (325) 247-4158 Fax: N/A Fax: N/A Email: curtis.steger @ stegerbizzel.com Email: cityadministrator@cityollano.com Addresses and phone numbers for notices required under this Contract may be modified as needed by giving notice as required in this paragraph. 11.05 Independent Consultanvengineer. The parties agree that ENGINEER shall be deemed to be an independent consutantengineer and not an agent or employee of the CITY with respect to its acts or omissions hereunder. The parties agree that the services and activities performed under this Contract are not and shall not be construed as a joint venture between the parties. 11.06 Confidential Work. Any reports, information, project evaluation, project designs, data, or other documentation developed by ENGINEER nereunder given to or prepared by or assembled by the ENGINEER will not be made available to any individual or organization by the ENGINEER without prior written approval of the CITY. 11.07 Ownership and Use of Documents. (1) All Project Drawings and Specifications produced by the ENGINEER under this Contract are the property of the CITY. The ENGINEER shall also provide the CITY with digital computer copies on CD or other CITY-approved media of updated drawings and reproducible copies of specifications. The cost of such copies will be paid as specified in this Contract. The ENGINEER may not provide copies of or otherwise use the work products covered by this subsection (1) without the express prior written approval of the CITY. (2) The ENGINEER agrees that items such as plans, drawings, photos, designs, studies, specifications, computer programs, schedules, technical reports, or other work products which islare specified to be delivered under this Contract, and which are to be paid for by the CITY, are subject to the rights of the CITY in effect on the date of this Contract. These rights include the right to sue, duplicate and disclose such items in whole or in part, in any manner and for whatever purpose, and to have others do SO. The ENGINEER shall not copyright or otherwise claim ownership of the work products covered by this subsection (2). The ENGINEER shall include in its Page 11 of 17 subconsultant contracts appropriate provisions to achieve the purpose of this subsection (2). (3) All such items furnished by the ENGINEER pursuant to this Contract are considered instruments of its services in respect to the Project. It is understood that the ENGINEER does not represent such items to be suitable for reuse on any other Project or for any other purposes(s). If the CITY reuses such items without the ENGINEER's specific written verification or adaptation, such reuse will be at the risk of the CITY, without liability to the ENGINEER. (4) Should the ENGINEER be terminated under this Contract, the CITY may continue the Project and receive copies of the Drawings, Specifications, or other documents within fourteen (14) calendar days after the termination notice. Copies will be in the format designated by the CITY. The CITY may have these documents completed, corrected, revised or added to by another design professional in accordance with Title 22, Chapter 137.33(1) of the Texas Administrative Code. (5) Submission or distribution to meet official regulatory requirements or for other purposes in connection with the Project is not be construed as publication in derogation of the ENGINEER's rights. (6) Provisions appropriate to effectuate the purposes of this Article must be in all employment contracts, consultant contracts, including engineering consultant contracts and other contracts or agreements in which funds received by the CITY under this contract are involved. (7) Retention of records - ENGINEER shall retain all required records for three years after the City makes its final payment and all pending matters are closed.. 11.08 No Oral Modification/Complete Agreement. This Contract and any exhibits hereto constitute the entire agreement between the CITY and ENGINEER and supersedes all prior written or oral understandings. This Contract may only be amended, supplemented, modified or cancelled by a duly executed written instrument. 11.09 Waiver. No waiver by either party hereto of any term or condition of this agreement shall be deemed or construed to be a waiver of any other term or condition or subsequent waiver of the same term or condition. 11.10 Remedies. The rights and remedies of the CITY provided in this Contract shall not be exclusive and are in addition to any other rights and remedies provided by law or at equity including the right of specific performance and offset. Payment made to ENGINEER by the CITY shall not denote acceptance of the work. In the event of a default by the CITY hereunder, the ENGINEER shall provide CITY with at least ten (10) days notice and opportunity to cure. The ENGINEER shall have all rights and remedies Page 12 of 17 provided by law. The parties agree to mediate any dispute in good faith prior to filing suit. 11.11 Exhibits. All exhibits attached to this Contract are incorporated by reference and expressly made part of this Contract as if copied verbatim. 11.12 Severability. In case any one or more of the provisions contained in this Contract shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality, or inability to enforce shall not affect any provision thereof, and this Contract shall be considered as if such invalid, illegal, or unenforceable provision had never been contained in this Contract. 11.13 Successors and assigns bound. The CITY and ENGINEER and their respective successors and permitted assigns are hereby bound to the terms and conditions of this Contract. 11.14 Signatures warranted. The signatories to this Contract represent and warrant that they have the authority to execute this Contract on behalf of the CITY and ENGINEER, respectively. 11.15 Resolution of Program Non-Compliance and Disallowed Costs. In the event of any dispute, claim, question, or disagreement arising from or relating to this Agreement, or the breach thereof, including determination of responsibility for any costs disallowed as a result of non-compliance with federal, state or TXCDBG program requirements, the parties hereto shall use their best efforts to settle the dispute, claim, question or disagreement. To this effect, the parties shall consult and negotiate with each other in good faith within 30 days of receipt of a written notice of the dispute or invitation to negotiate, and attempt to reach a just and equitable solution satisfactory to both parties. If the matter is not resolved by negotiation within 30 days of receipt of written notice or invitation to negotiate, the parties agree first to try in good faith to settle the matter by mediation administered by the American Arbitration Association under its Commercial Mediation Procedures before resorting to arbitration, litigation, or some other dispute resolution procedure. The parties may enter into a written amendment to this Amendment and choose a mediator that is not affiliated with the American Arbitration Association. The parties shall bear the costs of such mediation equally. If the matter is not resolved through such mediation within 60 days of the initiation of that procedure, either party may proceed to file suit. 11.16 Debarment and Suspension (Executive Orders 12549 and 12689). The ENGINEER certifies, by entering into this Agreement, that neither it nor its principals are presently debarred, suspended, or otherwise excluded from or ineligible for participation in federaly-assisted programs under Executive Orders 12549 (3 CFR Part 1986 Comp., p. 189) and 12689 (3 CFR Part 1989 Comp., p. 235). The term principal" for purposes of this Agreement is defined as an officer, director, Owner, partner, key employee, or other person with primary management or supervisory responsibilities, or a person who has a critical influence on or substantive control over the operations of the ENGINEER. The ENGINEER understands that it must not make any award or permit any award (or contract) at any tier to any party which is debarred or suspended or is otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549, Debarment and Suspension. Page 13 of 17 11.17 Equal Opportunity Clause. (A) The Firm will not discriminate against any employee or applicant for employment because of race, color, religion, sex, sexual orientation, gender identity, or national origin. The Firm will take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, religion, sex, sexual orientation, gender identity or national origin. Such action shall include, but not be limited to, the following: Employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The Contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the City/CITY setting forth the provisions of this non- discrimination clause. (B) The Firm will, in all solicitation or advertisements for employees placed by or on behalf of the Firm, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity or national origin. (C) The Firm will not discourage or in any other manner discriminate against any employee or applicant for employment because such employee or applicant has inquired about, discussed, or disclosed the compensation of the employee or applicant or another employee or applicant. This provision shall not apply to instances in which an employee who has access to the compensation information of other employees or applicants as a part of such employee's essential job functions discloses the compensation ofs such other employees or applicants to individuals who do not otherwise have access to such information, unless such disclosure is in response to a formal complaint or charge, in furtherance of an investigation, proceeding, hearing, or action, including an investigation conducted by the employer, or is consistent with the contractor's legal duty to furnish information. (D) The Firm will send to each labor union or representative of workers with which he has a collective bargaining agreement or other contract or understanding, a notice to be provided advising the said labor union or workers' representatives of the Firm's commitments under this section, and shall post copies of the notice in conspicuous places available to employees and applicants for employment. (E) The Firm will comply with all provisions of Executive Order 11246 of September 24, 1965, Equal Employment Opportunity, and of the rules, regulations, and relevant orders of the Secretary of Labor. (F) The Firm will furnish all information and reports required by Executive Order 11246 of September 24, 1965, and by rules, regulations, and orders of the Secretary of Labor, or pursuant thereto, and will permit access to his books, records, and accounts by the administering agency and the Secretary of Labor for purposes of investigation to ascertain compliance with such rules, regulations, and orders. (G) In the event of the Firm's noncompliance with the nondiscrimination clauses of this contract or with any of the said rules, regulations, or orders, this Page 14 of 17 contract may be canceled, terminated, or suspended in whole or in part and the Firm may be declared ineligible for further Government contracts or federally assisted construction contracts in accordance with procedures authorized in Executive Order 11246 of September 24, 1965, and such other sanctions may be imposed and remedies invoked as provided in Executive Order 11246 of September 24, 1965, or by rule, regulation, or order of the Secretary of Labor, or as otherwise provided by law. (H) The Firm will include the portion of the sentence immediately preceding paragraph (a) and the provisions of paragraphs (a) through (h) in every subcontract or purchase order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant to section 204 of Executive Order 11246 of September 24, 1965, SO that such provisions will be binding upon each subcontractor or vendor. The Firm will take such action with respect to any subcontract or purchase order as the administering agency may direct as a means of enforcing such provisions, including sanctions for noncompliance: Provided, however, That in the event a Firm becomes involved in, or is threatened with, litigation with a subcontractor or vendor as a result of such direction by the administering agency the Firm may request the United States to enter into such litigation to protect the interests of the United States. 11.18 Section 504 of the Rehabilitation Act of 1973, as amended. The ENGINEER agrees that no otherwise qualified individual with disabilities shall, solely by reason of his/her disability, be denied the benefits of, or be subjected to discrimination, including discrimination in employment, under any program or activity receiving federal financial assistance. 11.19 Age Discrimination Act of 1975. The ENGINEER shall comply with age Age Discrimination Act of 1975 which provides that no person in the United States shall on the basis of age be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving federal financial assistance. 11.20 Conflicts of Interest. (A) Governing Body. No member of the governing body of the City and no other officer, employee, or agent of the City, who exercises any functions or responsibilities in connection with administration, construction, engineering, ori implementation of TxCDBG award between TDA and the City, shall have any personal financial interest, direct or indirect, in the ENGINEER or this Agreement; and the ENGINEER shall take appropriate steps to assure compliance. (B) Other Local Public Officials. No other public official, who exercises any functions or responsibilities in connection with the planning and carrying out of administration, construction, engineering, or implementation of the TxCDBG award between TDA and City, shall have any personal financial interest, direct or indirect, in the ENGINEER or this Agreement, and the ENGINEER shall take appropriate steps to assure compliance. (C) ENGINEER and Employees. ENGINEER warrants and represents that it Page 15 of 17 has no conflict of interest associated with the TXCDBG award between TDA and the City or this Agreement. ENGINEER further warrants and represents that that it shall not acquire an interest, direct or indirect, in any geographic area that may benefit from the TxCDBG award between TDA and the City or any business, entity, organization or person that may benefit from the award. ENGINEER further agrees that it will not employ an individual with a conflict of interest as described herein. 11.21 Project Schedule (A) Begin Final Design Phase: May 1, 2025 (B) Complete Final Design Phase/Begin Bid Phase: September 1, 2025 Construction Contract Award: December 1, 2025 Begin Construction Phase: January 1, 2026 E 12 Month Threshold: January 31, 2026 (F) Construction Complete: September 1, 2026 (G) Project Closeout/24 Month Threshold: January 31, 2027 11.22 Economic Opportunities for Section 3 Residents and Section 3 Business Concerns. (A) The work to be performed under this contract is subject to the requirements of section 3 of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 1701u (section 3). The purpose of section 3 is to ensure that employment and other economic opportunities generated by HUD assistance or HUD-assisted projects covered by section 3, shall, to the greatest extent feasible, be directed to low- and very low-income persons, particularly persons who are recipients of HUD assistance for housing. (B) The parties to this Agreement agree to comply with HUD's regulations in 24 CFR part 135, which implement section 3. As evidenced by their execution of this contract, the parties to this Agreement certify that they are under no contractual or other impediment that would prevent them from complying with the part 135 regulations. (C) The Firm agrees to send to each labor organization or representative of workers with which the Firm has a collective bargaining agreement or other understanding, if any, a notice advising the labor organization or workers' representative of the Firm's commitments under this section 3 clause, and will post copies of the notice in conspicuous places at the work site where both employees and applicants for training and employment positions can see the notice. The notice shall describe the section 3 preference, shall set forth minimum number and job titles subject to hire, availability of apprenticeship and training positions, the qualifications for each; and the name and location of the person(s) taking applications for each of the positions; and the anticipated date the work shall begin. (D) The Firm agrees to include this section 3 clause in every subcontract subject to compliance with regulations in 24 CFR part 135, and agrees to take appropriate action, as provided in an applicable provision of the Page 16 of 17 subcontract or in this section 3 clause, upon a finding that the subcontractor is in violation of the regulations in 24 CFR part 135. The Firm will not subcontract with any subcontractor where the Firm has notice or knowledge that the subcontractor has been found in violation of the regulations in 24 CFR part 135. (E) The Firm will certify that any vacant employment positions, including training positions, that are filled (1) after the Firm is selected but before the contract is executed, and (2) with persons other than those to whom the regulations of 24 CFR part 135 require employment opportunities to be directed, were not filled to circumvent the Firm's obligations under 24 CFR part 135. (F) Noncompliance with HUD's regulations in 24 CFR part 135 may result in sanctions, termination of this Agreement for default, and debarment or suspension from future HUD assisted contracts. (G) With respect to work performed in connection with section 3 covered Indian housing assistance, section 7(b) of the Indian Sel-Determination and Education Assistance Act (25 U.S.C. 450e) also applies to the work to be performed under this Agreement. Section 7(b) requires that to the greatest extent feasible (i) preference and opportunities for training and employment shall be given to Indians, and (ii) preference in the award of contracts and subcontracts shall be given to Indian organizations and Indian-owned Economic Enterprises. Parties to this contract that are subject to the provisions of section 3 and section 7(b) agree to comply with section 3 to the maximum extent feasible, but not in derogation of compliance with section 7(b). Executed on the dates set forth below to be effective as of the date first set forth above. CITY OF LLANO ENGINEER By: By: Marion Bishop, City Mayor Curtis Steger, President Date: Date: 412125 Page 17 of 17 CONFLICT OF INTEREST QUESTIONNAIRE FORM CIQ For vendor doing business with local governmental entity This questionnaire reflects changes made to the law by H.B. 23, 84th Leg., Regular Session. OFFICE USE ONLY This questionnaire is being filed in accordance with Chapter 176, Local Government Code, by a vendor who Date Received has a business relationship as defined by Section 176.001(1-a) with a local governmental entity and the vendor meets requirements under Section 176.006(a). By law this questionnaire must be filed with the records administrator of the local governmental entity not later than the 7th business day after the date the vendor becomes aware of facts that require the statement to be filed. See Section 176.006(a-1), Local Government Code. A vendor commits an offense if the vendor knowingly violates Section 176.006, Local Government Code. An offense under this section is a misdemeanor. Name of vendor who has a business relationship with local governmental entity. SlegeftBirzell Enginercny, Enc. 2 Check this box ify you are filing an update to a previously filed questionnaire. (The law requires that you file an updated completed questionnaire with the appropriate filing authority not later than the 7th business day after the date on which you became aware that the originally filed questionnaire was incomplete or inaccurate.) 3 Name of local government officer about whom the information is being disclosed. Name of Officer 4 Describe each employment or other business relationship with the local government officer, or a family member of the officer, as described by Section 176.003(a)(2)A)- Also describe any family relationship with the local government officer. Complete subparts A and B1 fore each employment or business relationship described. Attach additional pages to this Form CIQ as necessary. Nonl A. Is the local government officer or a family member of the officer receiving or likely to receive taxable income, other than investment income, from the vendor? Yes No B. Is the vendor receiving or likely to receive taxable income, other than investment income, from or at the direction of the local government officer or a family member of the officer AND the taxable income is not received from the local governmental entity? Yes No 5 Describe each employment orbusiness relationship that the vendor named in Section 1 maintains with a corporation or other business entity with respect to which the local government officer serves as an officer or director, or holds an ownership interest of one percent or more. None 6 Check this box if the vendor has given the local government officer or a family member of the officer one or more gifts as described in Section 176.003(a)(2)B), excluding gifts described in Section 176.003(a-1). 7 3/s/205 Signature of vendor doing business with the governmental entity Date Form provided by Texas Ethics Commission www.ethies.state.kuS Revised 1/1/2021 CONFLICT OF INTEREST QUESTIONNAIRE For vendor doing business with local governmental entity Acomplete copy of Chapter 176 of thel Local Government Code may be found at tp-www.statutes.legis.siate.lkus DocuylGmtm1d178.hm. For easy reference, below are some of the sections cited on this form. Local Government Code S 176.001(1-a): Business relationship" means a connection between two or more parties based on commercial activity of one of the parties. The term does not include a connection based on: (A) ai transaction that is subject to rate ort fee regulation by ai federal, state, or local governmental entity or an agency of a federal, state, or local governmental entity; (B) ai transaction conducted at a price and subject to terms available to the public; or (C) aj purchase or lease of goods or services from a person that is chartered by a state or federal agency and that is subject to regular examination by, and reporting to, that agency. Local Government Code S 176.003(a)(2XA) and (B): (a) Alocal government officer shall file a conflicts disclosure statement with respect to a vendor if: *** (2) the vendor: (A) has an employment or other business relationship with the local government officer or a family member of the officer that results in the officer or family member receiving taxable income, other than investment income, that exceeds $2,500 during the 12-month period preceding the date that the officer becomes aware that (i) a contract between the local governmental entity and vendor has been executed; or (ii) the local governmental entity is considering entering into a contract with the vendor; (B) has given to the local government officer or a family member of the officer one or more gifts that have an aggregate value of moret than $100 ini the 12-month period preceding the date the officer becomes aware that: (i) a contract between the local governmental entity and vendor has been executed; or (ii) the local governmental entity is considering entering into a contract with the vendor. Local Government Code S 176.006(a) and (a-1) (a) Av vendor shall file a completed conflict of interest questionnaire if the vendor has a business relationship with a local governmental entity and: (1) has an employment or other business relationship with a local government officer of that local governmental entity, or a family member of the officer, described by Section 176.003a)2)(A); (2) has given a local government officer of that local governmental entity, or ai family member of the officer, one or more gifts with the aggregate value specified by Section 176.003(a)(2)B), excluding any gift described by Section 176.003(a-1);or (3) has a family relationship with a local government officer of that local governmental entity. (a-1) The completed conflict of interest questionnaire must be filed with the appropriate records administrator notl later than the seventh business day after the later of: (1) the date that the vendor: (A) begins discussions or negotiations to enter into a contract with the local governmental entity; or (B) submits to the local governmental entity an: application, response to a request for proposals or bids, correspondence, or another writing related to a potential contract with the local governmental entity; or (2) the date the vendor becomes aware: (A) of an employment or other business relationship with a local government officer, or a family member of the officer, described by Subsection (a); (B) that the vendor has given one or more gifts described by Subsection (a); or (C) of ai family relationship with a local government officer. Form provided by Texas Ethics Commission ww.ethics.state.kuS Revised 1/1/2021 CITY COUNCIL AGENDA 4/21/25 Agenda Item: G4 a 59 Item/Subject: Discuss and consider approving engagement letter with Willdan Financial Services for the FY 2026 Water and Wastewater Rate Study and authorize the mayor to execute the document. Initiating Department/Presenter: Josh Becker, Director of Water & Wastewater Operations Recommended Motion: Motion to approve and authorize the mayor to execute the document. Background/History: The City of Llano contracted with Willdan in 2020 to perform a water and wastewater rate study. Staff budgeting in FY2024 to update this rate study but due to delays in completion of the Capital Improvement Plant, this rate study was delayed. Findings/Current Activity: The water CIP is in the final completion stage. Staff has contacted Willdan to update the Rate Study. The rate study will be done in a water phase and then a wastewater phase due to the completion of the wastewater CIP cannot be finalized until the sewer inventory project is complete. It is anticipated to have the wastewater CIP complete in September-October. This proposal includes both phases of the rate study with the water study expected to be completed in August, allowing for implementation in the FY2026 budget. Financial Implications: Item is budgeted: 22-51325-426 In the amount of $30,000 Associated Information: 2025 04 10 Willdan Llano Rate Study Engagement Letter Agenda Item #G4 V WILLDAN April 10 2025 Mr. Josh Becker Director - Water and Wastewater Operations City ofl Llano 301 West Main Llano, TX 78643 Re: Scope of Services and Letter Agreement to Provide Water and Wastewater Rate Study and Long-Term Financial Plan Dear Mr. Becker: Willdan Financial Services ("Willdan") is pleased to present the following scope of services and budget to assist the City of Llano (The City") in providing a comprehensive water and wastewater rate study and long- term financial plan. We are an economic and financial consulting firm, with offices in Plano, Texas and throughout the United States. Our principal clients are national, state and local governments. Our firm contains professionals with decades of experience in water and wastewater utility operations and economic/financial management. As you are aware, our experience includes preparing over 300 similar studies for cities throughout Texas, Oklahoma, Arizona, the Southwest, the USA and the Pacific region. We prepared the previous rate study for the City that was completed in 2020. Scope of Services We want to ensure that our scope of services is responsive to the City's needs. We will work with the City to tailor our proposed scope based on input prior to approval of this letter agreement, and as needed during the course of the project. After discussions with City staff, we proposed to complete this project in two phases. The water rate study will comprise the first phase, and the wastewater rate study will comprise the second phase. The reason for this is that the Capital Improvement Plan for the water system is expected to be ready in the April-May timeframe, while the CIP for the Nastewater system is not expected to be ready until the autumn of 2025. For that reason we will complete this engagement in two phases. Phase I will address the water rate study, and Phase II will address the wastewater rate study. We will conduct separate public council meetings for each study, and we will consolidate the findings of our analysis into one rate study document, to be issued at the completion of the second phase. V In the course of this engagement, we will perform the following specific tasks for each phase: A comparison of the City's current rates to those of surrounding providers. A determination of the revenues required for the City to meet its operating and capital obligations in the current year and future years. We will adapt our previously developed rate model for the to calculate a customized ten-year utility cost of service for the City's water utility (Phase I) and wastewater utility (Phase II) using current budget, volume, debt service and capital improvement plan ("CIP") data. The model will identify current and forecast operating expenses, capital outlays and debt service fori the period FY 2026 - 2035. The model will adhere to each respective utility's industry ratemaking standards to ensure that the cost of service for each customer class is just, reasonable and accurate. The project team will prepare alternative proposed rate plans for the water utility in Phase I and the wastewater utility in Phase II. Each alternative will enable the City to recover sufficient revenues to fund operating and capital costs and to meet key financial objectives. The project team will summarize its initial findings and recommendations into separate PowerPoint summary presentations for water (Phase I) and wastewater (Phase II) for review with staff. At the conclusion of Phase II, the project team will prepare a draft written rate study report which will thoroughly document the project team's analysis, findings and recommendations. An electronic (PDF) copy oft the preliminary draft report will be submitted for staff review. Based on comments received from staff and other participants, the draft report will be revised to incorporate the agreed upon changes. Upon completion, up to ten copies of the final rate study report will be provided to the City. As part of this engagement, the project team will conduct the following meetings with City staff: Phase I an initial meeting with staff to go over information required for the study a status/ preliminary recommendations meeting with staff to outline initial findings related to the water utility and answer questions raised during the course of the analysis; a workshop with Council to go over findings, recommendations and rate alternatives; and af final Council meeting at which the recommendations are voted upon by the Council. Phase II a status! preliminary recommendations meeting with staff to outline initial findings related to the wastewater utility and answer questions raised during the course of the analysis; a workshop with Council to go over findings, recommendations and rate alternatives; and ai final Council meeting at which the recommendations are voted upon by the Council. As Principal in Charge fori this engagement, will have sole responsibility fori its successful outcome. Mr. Dennis Goral, Senior Project Manager, will serve as Project Manager, and he will be assisted by Mr. Alex Hulevich, Project Analyst. Proposed Timing Phase I - The project team intends to have preliminary recommendations for staff within 90 days of receipt of all required data from City staff. This timeframe is projected to be August 2025. Phase II - The project team intends to have preliminary recommendations for staff within 90 days of receipt of all required data from City staff. This timeframe is projected to be December 2025. Proposed Pricing We propose to complete these two studies in tandem for a fixed fee of $24,000, to be invoiced monthly on a percentage of completion basis. Tasks or meetings considered to be outside the scope of this engagement will be discussed with City Staff and additional work completed would be subject to staff approval and would be billed at our hourly rates. Additional Services Additional services may be authorized by the City and will be billed at our then-current hourly overhead consulting rates. Our current hourly rates are: RATE SCHEDULE I WFS 2025 Vice President/Director $ 310.00 Managing Principal $ 300.00 Principal Consultant $ 270.00 Senior Project Manager $ 250.00 Project Manager $ 210.00 Senior Project Analyst $ 150.00 Senior Analyst $ 135.00 Analyst II $ 120.00 Analyst - I $ 110.00 Authorization If the terms of this engagement are acceptable, please sign where indicated and email this letter back to our contracts supervisor: Ms. Karen Checkon Willdan Financial Services 5500 Democracy Drive, Ste. 130 Plano TX 75024 Ph. (972) 378-6588 E-mail: kcheckon@wil.dan.com We appreciate this opportunity to serve the City. If you have any questions regarding the proposed services, please contact me directly at (972) 378-6588 or via email at dackson@wildan.com, Sincerely, Willdan Financial Services a Jor V April 11 2025 Dan V. Jackson, Vice President Date City of Llano Signature Date Print Name ATTACHMENT 1 TO LETTER AGREEMENT TERMS AND CONDITIONS The Letter Agreement between the City of Llano ("Client) and Willdan Financial Services ("WFS") is subject to these Terms and Conditions (collectively, this "Agreement"). 1. Additional Services. Additional services shall be performed by WFS only upon Client's request evidenced by a written addendum executed by both parties. 2. Compensation. WFS shall submit monthly statements for services. Payments shall be due and payable within 30 days of invoice and if not timely paid shall bear interest at the rate of 1.5% per month. 3. Termination. Either party may terminate this Agreement at any time upon 30 days' written notice. In the event of early termination, WFS shall be paid for services performed prior to the effective date of termination. 4. Data Provided by Client. WFS shall rely upon data provided by Client without independent verification of accuracy. WFS shall not be responsible for any errors resulting from its use of inaccurate data provided by Client. 5. Indemnification. Each Party shall indemnify the other from claims resulting from their respective negligence or other wrongful conduct or the negligence or other wrongful conduct of their respective officers, agents or employees. 6. Insurance. WFS shall maintain the following insurance: a. Workers' Compensation and Employer's Liability Insurance as prescribed by applicable law. b. Commercial General Liability Insurance, with limits not be less than $1,000,000 per occurrence and general aggregate. C. Commercial Automobile Liability with limits not less than $1,000,000 per occurrence. d. Professional Liability with limits not be less than $1,000,000 per claim and annual aggregate. e. All policies except Professional Liability and Workers Compensation shall include Client as an additional insured and be primary with respect to any insurance carried by WFS. All policies shall include a waiver of subrogation in favor of Client. f. WFS shall provide Client with certificates of insurance evidencing compliance with the above insurance requirements prior to commencing it services. 7. Miscellaneous. a. Titles used in this Agreement are for general reference and are not a part of the Agreement. b. This Agreement shall be interpreted as though prepared by both parties. C. Any provision of this Agreement held to violate any law shall be deemed void, and all remaining provisions shall continue in full force and effect. d. This Agreement shall be interpreted under the laws of the State of Texas. e. This Agreement comprises a final and complete repository of the understandings between the parties and supersedes all prior or contemporary communications, representations or agreements, whether oral or written, relating to the subject matter oft this Agreement. f. Any notices given pursuant to this agreement shall be effective on the third business day after posting by first class mail, postage prepaid, to the address appearing immediately after the signatures below. g. WFS shall not be liable for damages resulting from the actions or inactions of governmental agencies including, but not limited to, permit processing or environmental impact reports. h. WFS's waiver of any term, condition, or covenant, or breach of any term, condition, or covenant, shall not constitute the waiver of any subsequent breach of any other term, condition or covenant. Willdan Financial Services Page A-1 City of Llano i. WFS shall not responsible for the performance of services by third parties not retained by WFS. j. Consultant shall receive reasonable adjustment for delays and costs incurred due to tariffs, or other similar acts of government. 8. Project Disclaimer Client represents, acknowledges, and agrees that: () Client uses the services of one or more municipal advisors registered with the U.S. Securities and Exchange Commission ("SEC") to advise itin connection with municipal financial products and the issuance of municipal securities; (i) Client is not looking to Willdan to provide, and client shall not otherwise request or require Willdan to provide, any advice or recommendations with respect to municipal financial products or the issuance of municipal securities (including any advice or recommendations with respect to the structure, timing, terms, and other similar matters concerning such financial products or issues); (ii) The provisions of this proposal and the services to be provided hereunder as outlined in the scope of services are not intended (and shall not be construed) to constitute or include any municipal advisory services within the meaning of Section 15B of the U.S. Securities Exchange Act of 1934, as amended (the "Exchange Act"), and the rules and regulations adopted thereunder; (iv) For the avoidance of doubt and without limiting the foregoing, in connection with any revenue projections, cash-flow analyses, feasibility studies andlor other analyses Willdan may provide client with respect to financial, economic or other matters relating to a prospective, new or existing issuance of municipal securities of client, (A) any such projections, studies and analyses shall be based upon assumptions, opinions or views (including, without limitation, any assumptions related to revenue growth) established by client, in conjunction with such of its municipal, financial, legal and other advisers as it deems appropriate; and (B) under no circumstances shall Willdan be asked to provide, nor shall it provide, any advice or recommendations or subjective assumptions, opinions or views with respect to the actual or proposed structure, terms, timing, pricing or other similar matters with respect to any municipal financial products or municipal securities issuances, including any revisions or amendments thereto; and (v) Notwithstanding all of the foregoing, client recognizes that interpretive guidance regarding municipal advisory activities is currently quite limited and is likely to evolve and develop during the term of the potential engagement and, to that end, client will work with Willdan throughout the term of the potential Agreement to ensure that the Agreement and the services to be provided by Willdan hereunder, is interpreted by the parties, and if necessary amended, in a manner intended to ensure that client is not asking Willdan to provide, and Willdan is not in fact providing or required to provide, any municipal advisory services. Rate and Financial Planning Model. CITY COUNCIL AGENDA 4-21-25 Agenda Item: G5 Item/Subject: Discussion and possible action to approve Resolution R-2025-12 to open a JLK Account and designate the signers of that bank account. Initiating Department/Presenter. Marty Mangum, City Manager Recommended Motion: Move to approve Resolution R-2025-12 to open a JLK Account and designate the depository signatures for a checking account for JLK Events. Background/History: The JLK holds events hosted by staff that have expenses for stock, prizes, and other various items that are paid at the event. This checking account will allow less than $10,000 to be placed into the account prior to the event and allow personnel at the event to sign the checks for specific items during or immediately after the event. Findings/Current Activity: Financial implications: Associated Information: Resolution R-2025-12 Agenda Item #G5 RESOLUTION NO. R-2025-12 A RESOLUTION DESIGNATING SIGNERS ON CITY BANK ACCOUNTS WHEREAS, in the course ofthe City ofLlano's s ("City") business it establishes relationships with various banks for purposes including, but not limited to depository ofCity funds and WHEREAS, banks with whom the City does business normally require a City resolution designating which City officials are authorized to open bank accounts and to execute checks and other orders for payment ofCity funds; and WHEREAS, the City desires to designate certain City officials to open bank accounts and execute checks and other orders for payment ofCity funds; NOW, THEREFORE, the City ofLlano resolves as follows: 1. As used in this Resolution, the term "Bank" shall mean any financial institution with whom, pursuant to this Resolution, the City establishes a banking relationship. 2. The City's Manager and Finance Director arehereby authorized to open or cause to be opened one or more accounts with a Bank on such terms, conditions, and agreements as the Bank may now or hereafter require and to make any other agreements deemed advisable in regard to any of the foregoing. 3. That checks, drafts, or other orders for the payment, transfer, or withdrawal ofany of the funds or other property ofthe City on deposit with a Bank shall be binding on the City when signed, manually orby use ofa facsimile or mechanical signature or otherwise authorized, by any two ofthe individuals listed below as Authorized Signers, and the Bank is hereby authorized to pay and charge to the account ofthe City any such checks, drafts or other orders SO signed or otherwise authorized including those payable to the individual order ofthe same person or persons signing or otherwise authorizing the same and including also those payable to the Bank or to any other person for application, or which are actually applied to the payment of any such indebtedness owing the Bank from the person or persons who signed such checks, drafts, or other withdrawal orders or otherwise authorized such withdrawals. In particular, and not in limitation of preceding, such persons may authorize payment, transfer, or withdrawal by oral or telephonic directions to the Bank complying with such rules and regulations relating to such authorization as the Bank may communicate to the City from time to time. 4. That City's Manager will certifyto a Bank the names and signatures (either actual or any form or forms of facsimile or mechanical signatures adopted by the person authorized to sign) of the Authorized Signers listed below and shall from time-to-timehereafter, upon a change in the facts sO certified, immediately certify to the Bank the names and signatures (actual or facsimile) ofthe persons then authorized to sign or to act. The Bank shall be fully protected in relying on such certificates and on the obligation ofthe certifying officer (set forth above) to immediately certify to the Bank any change in any facts SO certified, and the Bank shall be indemnified and saved harmless by the City from any claims, demands, expenses, loss or damage resulting from or growing out of honoring or relying on the signature ofother authority (whether or not properly used and, in the case ofany facsimile signature, regardless ofwhen or by whom, or by what means such signature may have been made or affixed) ofany officer or person whose name and signature was SO certified or refusing to honor any signature or authority not SO certified. 5. That the holders ofthe following positions with the City are authorized to sign or act on behalf ofthe JLK Events Account ("Authorized Signers"): City Manager Finance Director City Secretary JLK Manager 6. That this Resolution shall continue in force until express written notice ofits rescission or modification has been furnished to and received by a Bank. Passed by the City Council on the 21st day of April 2025. Marion Bishop, Mayor ATTEST: Kim Wagner, TRMC, City Secretary CITY COUNCIL AGENDA 4/21/25 Agenda Item: G6 a 59 Item/Subject: Discussion and possible action to approve Ordinance 1562 amending the Master Fee Schedule. Initiating Departmeny/Presenter: Marty Mangum, City Manager Recommended Motion: Move to approve Ordinance 1562 amending the Master Fee Schedule. Background/History: All of the City's fees have been compiled into one place, the Master Fee Schedule, which the City Council approves by resolution. This approach simplifies the codification of ordinances, which no longer include any fees and gives citizens easy access to the current rates for all City fees and services. This Ordinance will correct the rounding problems with Ordinance Number 1557 Findings/Current Activity: Ordinance Number 1562 corrects problems with the brackets on Ordinance 1557, Financial Implications: Item is not estimated to generate additional revenue: Associated Information: Attached information: Proposed Master Fee Schedule Ordinance 1562 Ordinance 1557 Agenda Item # G6 ORDINANCE NO. 1562 AN ORDINANCE OF THE CITY COUNCIL AMENDING ORDINANCE 1557 THE MASTER FEE SCHEDULE AND REVISING FEES CHARGED FOR CHAPTER 22, BUILDING AND BUILDING REGULATIONS, ARTICLE II, ADMINISTRATION AND ENFORCEMENT, DIVISION 3, PERMITS, SECTION 22-71 AND USES PROVIDED OR OFFERED BY THE CITY; REPEALING ALL OTHER ORDINANCES OR PORTIONS THEREOF IN CONFLICT. WHEREAS, Pursuant to Texas Local Government Code $ 51.001, the City Council ofthe City of Llano, Texas ("City Council") has the authority to adopt, publish, and amend a fee schedule that is for the good government, peace, or order of the City of Llano ("City"); and WHEREAS, Modifications to the Master Fee Schedule have become necessary to keep up with the City of Llano's costs of providing services; and WHEREAS, Such Master Fee Schedule involving Chapter 22, Building and Building Regulations, Article II Administration and Enforcement, Division 3, Permits, Section 22-71 (b) amended as indicated in Exhibit A is attached. Failure to obtain required permits before construction starts may cause the permit fees to triple at the discretion of the City Manager and/or Permit Department Official and the Master Fee Schedule is hereby amended to reflect that change. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LLANO, TEXAS: That the Master Fee changes described in Exhibit A are hereby ratified PASSED AND APPROVED, this the 21st day of April 2025 Signed Marion Bishop, Mayor Attested: Kim Wagner, City Secretary Exhibit A Single Family Residential Fire Services Fire Code Plan Review Services $210.00 Fire Code Inspection Services $480.00 Fire Code Plan Review Services - Commercial and Multi-Family construction (Fire Alarm System & Fire Sprinkler System) Construction Valuation of Project * Fee, Each System Up to $6,250 $240.00 Over $6,250 to $250,000 $360.00 Over $250,000 to $500,000 $510.00 Over $500,000 to $1,000,000 $660.00 Over $1,000,000 to $3,000,000 $960.00 Over $3,000,000 to $6,000,000 $1,440.00 $1,200.00 plus $0.10 for each additional Over $6,000,000 and up $1,200.00 Fire Code Inspection Services - Commercial and Multi-Family construction (Fire Alarm System & Fire Sprinkler System) Construction Valuation of Project * Fee, Each System Up to $6,250 $360.00 Over $6,250 to $250,000 $510.00 Over $250,000 to $500,000 $630.00 Over $500,000 to $1,000,000 $810.00 Over $1,000,000 to $3,000,000 $1140.00 Over $3,000,000 to $6,000,000 $1,710.00 $1,425.00 plus $0.20 for each additional Over $6,000,000 and up $1,200.00 * Valuation is based on construction valuation for project Underground Fire Sprinkler Supply Line Fire Code Plan Review $180.00 Fire Code Inspection (Sprinkler supply and FDC lines $420.00 only) Fire Code Inspection (Private Fire Main) $540.00 Alternative Fire Suppression System Fire Code Plan Review $180.00 Fire Code Inspection $240.00 Fire Certificate of Occupancy Inspections Fire Certificate of Occupancy inspections $180.00 Annual Fire Safety Inspections Day Care, Foster Home, Commercial Business $120.00 (each inspection and re-inspection per location) Nursing Home / Assisted Living / School $300.00 (each inspection and re-inspection per location) Underground I Aboveground Fuel Storage Tanks Fire Code Plan Review $180.00 Fire Code Inspection (Tank Only) $300.00 Fire Code Inspection (Piping and Dispensers) $540.00 Site Plan Fire Code Plan Review $300.00 Fire Code Plan Inspection $300.00 ORDINANCE NO. 1557 AN ORDINANCE OF THE CITY COUNCIL AMENDING ORDINANCE 1291 THE MASTER FEE SCHEDULE AND REVISING FEES CHARGED FOR CHAPTER 22, BUILDING AND BUILDING REGULATIONS, ARTICLE II, ADMINISTRATION AND ENFORCEMENT, DIVISION 3, PERMITS, SECTION 22-71 AND USES PROVIDED OR OFFERED BY THE CITY; REPEALING ALL OTHER ORDINANCES OR PORTIONS THEREOF IN CONFLICT. WHEREAS, Pursuant to Texas Local Government Code $ 51.001, the City Council ofthe City of Llano, Texas ("City Council") has the authority to adopt, publish, and amend a fee schedule that is for the good government, peace, or order of the City of Llano ("City"); and WHEREAS, Modifications to the Master Fee Schedule have become necessary to keep up with the City of Llano's costs of providing services; and WHEREAS, Such Master Fee Schedule involving Chapter 22, Building and Building Regulations, Article II Administration and Enforcement, Division 3, Permits, Section 22-71 (b) amended as indicated in Exhibit A is attached. Failure to obtain required permits before construction starts may cause the permit fees to triple at the discretion ofthe City Manager and/or Permit Department Official and the Master Fee Schedule is hereby amended to reflect that change. NOW THEREFORE, BE ITORDAINED BY THE CITY COUNCIL OF THE CITY OF LLANO, TEXAS: That the Master Fee changes described in Exhibit A are hereby ratified PASSED AND APPROVED, this the 7th day of April 2025 Signed Marion, Bishop, Mayor * Attested: di Wagu Kim Wagner, City Selretary COUNT Exhibit A Single Family Residential Fire Services Fire Code Plan Review Services $210.00 Fire Code Inspection Services $480.00 Fire Code Plan Review Services - Commercial and Multi-Family construction (Fire Alarm System & Fire Sprinkler System) Construction Valuation of Project * Fee, Each System Less than $6,250 $240.00 $6,250 to $250,000 $360.00 $251,000 to $500,000 $510.00 $501,000 to $1,000,000 $660.00 $1,001,000 to $3,000,000 $960.00 $3,001,000 to $6,000,000 $1,440.00 $1,200.00 plus $0.10 for each additional $6,000,000 and up $1,200.00 Fire Code Inspection Services - Commercial and Multi-Family construction (Fire Alarm System & Fire Sprinkler System) Construction Valuation of Project * Fee, Each System Less than $6,250 $360.00 $6,250 to $250,000 $510.00 $251,000 to $500,000 $630.00 $501,000 to $1,000,000 $810.00 $1,001,000 to $3,000,000 $1140.00 $3,001,000 to $6,000,000 $1,710.00 $1,425.00 plus $0.20 for each additional $6,000,000 and up $1,200.00 * Valuation is based on construction valuation for project Underground Fire Sprinkler Supply Line Fire Code Plan Review $180.00 Fire Code Inspection (Sprinkler supply and FDC lines $420.00 only) Fire Code Inspection (Private Fire Main) $540.00 Alternative Fire Suppression System Fire Code Plan Review $180.00 Fire Code Inspection $240.00 Fire Certificate of Occupancy Inspections Fire Certificate of Occupancy inspections $180.00 Annual Fire Safety Inspections Day Care, Foster Home, Commercial Business $120.00 (each inspection and re-inspection per location) Nursing Home / Assisted Living / School $300.00 (each inspection and re-inspection per location) Underground I Aboveground Fuel Storage Tanks Fire Code Plan Review $180.00 Fire Code Inspection (Tank Only) $300.00 Fire Code Inspection (Piping and Dispensers) $540.00 Site Plan Fire Code Plan Review $300.00 Fire Code Plan Inspection $300.00 CITY COUNCIL AGENDA 4/21/25 Agenda Item: G7 a 59 Item/Subject: Discussion and possible action to approve an agreement for Professional Services with Plummer Associates, Inc. to develop a Risk and Resilience Assessment and Emergency Response Plan to meet the America's Water Infrastructure Act Compliance requirements and authorize the mayor to execute the documents. Initiating Department/Presenter: Josh Becker, Director of Water & Wastewater Operations Recommended Motion: Motion to approve and authorize the mayor to execute the documents. Background/History: The America' S Water Infrastructure Act (2018) required all water utilities serving a population greater than 3,300 to do a Risk and Resilience Assessment and an Emergency Response Plan. The City of Lano was below this population threshold at that time. Findings/Current Activity: The AWIA required recertification of the RRA by June 30, 2026, and the ERP by December 30, 2026. The City of Llano received notification that we are now above the population threshold, requiring us to develop both plans and submit them by the recertification deadline. Staff ask Plummer Associates, Inc. to provide a proposal for this service. Plummer has provided a proposal for $17,920. This item is not budgeted. Staff recommends funding this project from the Council Restricted Sinking Fund. Financial implications: Item is not budgeted: $17,920 recommended funding from Council Restricted Sinking Fund Associated Information: AWIA Calander Plummer Associates Exhibit A and Exhibit B Agenda Item # G7 AWIA Recertification L America's Water Infrastructure Act (2018) e EPA requires that all Public Water Systems certify that they have an up-to-date Risk and Resilience Assessment and Emergency Response Plan for the drinking water utility Community Water System Deadline to Certify Risk and Resilience Assessment (RRA) (Population as of 3/31/24) e8 March 31 : Dec. 31 June 30 x100,000 2025 2026 50,000-99,999 #: Sept. 30 - June 30 Dec. 30 A8 3,300-49,999 Deadline to Certify Emergency Response Plan (ERP) Agreement for Professional Services Exhibit A Scope of Services Exhibit A is part of the Agreement between Plummer Associates, Inc. (ENGINEER) and the City of Llano (OWNER) for a project generally described as: CITY OF LLANO AMERICA'S WATER NFRASTRUCTURE ACT COMPLIANCE The purpose of this Agreement is to furnish services generally outlined below: Develop the OWNER's Risk and Resilience Assessment for the OWNER's water system; Develop the OWNER's Emergency Response Plan. BASIC SERVICES The America's Water Infrastructure Act (AWIA) requires the OWNER, a community water system serving between 3,301 to 49,999 population, to recertify an updated to Risk and Resilience Assessment by June 30th, 2026 and an updated Emergency Response Plan by December 30th, 2026.1 1 However, as the OWNER has now crossed the 3,301 population threshold, the assessment should be conducted as soon as possible. The ENGINEER agrees to furnish the OWNER with the following services: A. Facilitate two (2) meetings with the OWNER: one (1) during the Risk and Resilience Assessment phase and one (1) during the Emergency Response Plan phase. Both meetings will be remote. B. Conduct a full-day site visit by up to two Plummer Staff to assess the OWNER's water system assets including: pipelines, physical barriers, source water, water collection and intake, pretreatment, treatment, storage and distribution facilities, computer systems, chemicals, and financial infrastructure. C. Document the Risk and Resilience Assessment (RRA) in a draft report. Provide one (1) electronic copy of the draft RRA to the OWNER for review. A final RRA will be prepared after incorporating comments from the OWNER. Three (3) physical copies of the final RRA and one (1) electronic copy will be delivered to the OWNER. D. The OWNER will certify completion of the Risk and Resilience Assessment using the EPA's online portal. E. Prepare an Emergency Response Plan for the OWNER to comply with AWIA requirements. Provide one (1) electronic copy of a draft updated Emergency Response Plan to the OWNER. After the OWNER's review, a final version of the updated Emergency Response Plan will be prepared, incorporating comments from the OWNER. Three (3) physical copies of the final Emergency Response Plan and one (1) electronic copy will be delivered to the OWNER. F. The OWNER will certify completion of the Emergency Response Plan using the EPA's online portal. 1 U.S. Environmental Protection Agency. (n.d.). AWIA Section 2013: Risk Assessments and Emergency Response Plans. EPA. Retrieved April 15, 2025, from htips/www.epa.ovhaleresllencelawla-section-2013. A-1 Plummer. Associates, Inc. Agreement for Professional Services Exhibit B Compensation 1. Basic Services of Engineer Owner shall pay Engineer for Basic Services of Engineer rendered for "Scope of Services" as provided in this agreement. Fees shall be paid per Article 7 of the General Terms and Conditions. Compensation for the following Services actually completed shall be paid on a lump sum basis: Task Description Fee 1 Project Management and Kickoff Meeting $ 3,330 2 Risk & Resiliency Assessment $ 7,030 3 Emergency Response Plan $ 7,560 TOTAL $ 17,920 B-1 Plummer Associates, Inc. CITY COUNCIL AGENDA 10/16/23 Agenda Item: G8 a 9 Item/Subject: Discussion and possible action approving the Professional Services Agreement with Freese and Nichols, Inc. for the 2025 Tank Rehabilitation Project and authorize the mayor to execute the documents. Initiating Department/Presenter: Josh Becker, Director of Water & Wastewater Operations Recommended Motion: Motion to approve and authorize the mayor to execute the documents. Background/History: The City of Llano contracted with Steger Bizzell in 2022 to conduct a water tower painting evaluation and painting plant. It was determined that all five water towers would need to be repainted over the following two to five years. In September 2022, the city got a C.O. for painting all five water towers. The Landon Lane and Law Enforcement Center Ground Storage Tanks are in the process of being painted. Findings/Current Activity: Staff requested a task order and cost estimates from FNI to complete the Water Tower Rehabilitation Project. The completion of the project includes painting the Landon Lane Elevated, Law Enforcement Center Elevated, and Water Treatment Plant Clear Well Tanks. The proposed plan includes painting the two elevated tanks in the FY26fall and spring seasons andi the clear well in the FY27 fall season. The professional services agreement includes coating and welding inspections as Special Services A. Also included in the agreement as Special Services B is an evaluation of the orange standpipe at Oatman and East College. The total for this agreement is $501,058.00 Financial implications: Item is budgeted: 202-51999-610 In the amount of $1,900,000 Associated Information: FNI 2025 Tank Rehabilitation PSA Llano 2025 Tank Rehabilitation OPCC Agenda Item # G8 PROFESSIONAL SERVICES AGREEMENT STATE OF TEXAS 9 COUNTY OF TARRANT S This Agreement is entered into by City of Llano, Texas (Client) and Freese and Nichols, Inc. (FNI). In consideration of FNI providing professional services for Client and Client utilizing these services, the parties hereby agree: I. EMPLOYMENT OF FNI: In accordance with the terms of this Agreement, Client agrees to employ and compensate FNI to perform professional services in connection with the Project. The Project is described as 2025 Tank Rehabilitation. II. SCOPE OF SERVICES: FNI shall render professional services in connection with the Project as set forth in Attachment SC Scope of Services and Responsibilities of Client which is attached to and made a part of this Agreement. III. COMPENSATION: Client agrees to pay FNI for all professional services rendered under this Agreement. FNI shall perform professional services under this Agreement for a lump sum fee of $501,058.00. IV. TERMS AND CONDITIONS OF AGREEMENT: The Terms and Conditions of Agreement, as set forth in Attachment TC - Terms and Conditions of Agreement, shall govern the relationship between the Client and FNI. V. GOVERNING LAW; VENUE: This Agreement shall be administered and interpreted under the laws of the State of Texas. Venue of any legal proceeding involving this Agreement shall be in Tarrant County, Texas. VI. EFFECTIVE DATE: The effective date of this Agreement is Nothing in this Agreement shall be construed to give any rights or benefits under this Agreement to anyone other than the Client and FNI. All duties and responsibilities undertaken pursuant to this Agreement will be for the sole and exclusive benefit of the Client and FNI and not for the benefit of any other party. This Agreement constitutes the entire agreement between the Client and FNI and supersedes all prior written or oral understandings. This Agreement is executed in two counterparts. IN TESTIMONY HEREOF, Agreement executed: CITY OF LLANO, TEXAS FREESE AND NICHOLS, INC. By: By: Name: Name: Title: Title: Date: Date: Attest: Attest: Professional Services Agreement Page 1 of 1 Rev 07/22 ATTACHMENT SC SCOPE OF SERVICES AND RESPONSIBILITIES OF CLIENT PROJECT UNDERSTANDING The City of Llano (Client) is proceeding with the rehabilitation of three (3) potable water storage tanks and the evaluation of one (1) standpipe that is no longer in service as detailed below. Freese and Nichols, Inc. (FNI) will assist with the project by providing design, bid and construction phase services for the project. It is understood that the project will be bid as two (2) separate construction packages. One (1) containing the Landon Lane Elevated Storage Tank and Law Enforcement Center Elevated Storage Tank improvements and one (1) containing the Surface Water Treatment Plant Clearwell improvements. Design improvements fori the standpipe are not included within this scope. Project Locations: Landon Lane Elevated Storage Tank (EST) Law Enforcement Center Elevated Storage Tank (EST) 107 Landon Lane, 2001 TX-16 A, Llano, Texas 78643 Llano, Texas 78643 Surface Water Treatment Plant (SWTP) Clearwell Standpipe 203 W Haynie Street, 198 College Street, Llano, Texas 78643 Llano, Texas 78643 Site Specific Design Components: A. Landon Lane EST 1. Site Civil Improvements a. None. 2. Tank Repair a. Interior and exterior coating replacement, including one (1) logo. b. Install climb prevention on exterior ladder. C. Replace flap valve on overflow pipe. d. Install supports for cabling and conduit to relocate from leg ladder. e. Replace the exterior leg ladder safety system. f. Install self-closing gate at balcony. g. Replace liquid level indicator. h. Install supports outside of balcony guardrail for mounting cabling and conduit. i. Replace the exterior bowl ladder safety system. j. Install supports for cabling and conduit from balcony to roof to relocate from bowl ladder. k. Install roof grab bar at tank access hatch. . Replace the roof vent. m. Replace the interior ladder and safety system. n. Minor corrosion repairs, not requiring replacement of structural components. 3. ectrica/nstrumentation a. Replace cathodic protection system. b. Replace the pressure transmitter inside a new weather rated enclosure. C. Replace FAA obstruction lighting on the tank. d. Install grounding & lightning protection system. B. Law Enforcement Center EST 1. Site Civil Improvements a. Repair spalling concrete on column foundation. 2. Tank Repair SC-1 a. Interior and exterior coating replacement, including one (1) logo. b. Install climb prevention on exterior ladder. C. Replace flap valve on overflow pipe. d. Install supports for cabling and conduit to relocate from leg ladder. e. Replace the exterior leg ladder safety system. f. Install self-closing gate at balcony. g. Replace liquid level indicator. h. Install supports outside of balcony guardrail for mounting cabling and conduit. i. Replace the exterior bowl ladder safety system. j. Install supports for cabling and conduit from balcony to roof to relocate from bowl ladder. k. Install roof grab bar at tank access hatch. . Install roof guardrail. m. Replace the roof vent. n. Replace the interior ladder and safety system. 0. Minor corrosion repairs, not requiring replacement of structural components. 3. ectrica/nstrumentation a. Replace cathodic protection system. b. Replace the pressure transmitter inside a new weather rated enclosure. C. Replace FAA obstruction lighting on the tank. d. Install grounding & lightning protection system. C. SWTP Clearwell 1. Site Civil Improvements a. None. 2. Tank Repair a. Interior and exterior coating replacement, including one (1) logo. b. Replace exterior ladder, climb prevention, and ladder safety system. C. Replace flap valve on overflow pipe. d. Install supports for cabling and conduit to relocate from the ladder siderails. e. Replace liquid level indicator. f. Install roof grab bar at tank access hatch. g. Install full perimeter roof guardrail with self-closing gate. h. Replace the roof vent. i. Replace the interior ladder and safety system. j. Minor corrosion repairs, not requiring replacement of structural components. 3. lectrica/nstrumentation a. Replace cathodic protection system. b. Replace the pressure transmitter inside a new weather rated enclosure. C. Grounding system. ARTICLEI BASIC SERVICES: FNI shall render the following professional services in connection with the development of the Project: A. PROJECT MANAGEMENT: FNI will coordinate internally and with the Client for initiation, planning, execution, monitoring/controling and closeout. FNI will manage integration, scope, schedule, cost, quality, staff resources, communications, risk, and procurements, as necessary. This includes: SC-2 1. Consult with Client to verify specific design requirements for the Project and collect and review available data. 2. Direction and coordination of FNI's project team and staff for completion of required tasks and deliverables. 3. Direction and coordination of sub-consultants, including monitoring, scheduling, reporting, invoicing, quality reviews, for completion of required tasks and deliverables. 4. Provide monthly invoices to Client. 5. Track all action items and decisions made by Client and FNI. 6. Develop a baseline project design schedule and update the schedule as necessary as changes occur and submit to the Client. 7. Meetings: Prepare meeting agenda, sign-in sheet and minutes for all meetings and workshops. a. Project kick-off meeting in-person with option for video conference. b. Eight (8) monthly design progress meetings with Client via video conference. 8. Deliverables: a. Meeting agendas and minutes. b. Monthly invoices and action items list. C. Monthly reports. d. Baseline schedule and schedule updates as necessary. B. STUDY PHASE: FNI shall provide professional services in this phase as follows: 2. Hydraulic Analysis a. FNI will review the Client's existing hydraulic model of the water system. b. FNI will utilize the existing model to provide recommendations for temporary pressure management while the ESTS are out of service. FNI will not update the model as part of this effort. C. Deliverables: Draft Memorandum: FNI will prepare a draft memorandum summarizing the hydraulic modeling and recommendations for temporary pressure management. FNI will deliver one (1) electronic copy to the Client for review. Final Memorandum: FNI will incorporate any comments or changes to the memorandum and prepare a final memorandum. FNI will deliver one (1) electronic copy. SC-3 C. DESIGN PHASE: FNI shall provide professional services in this phase as follows: 1. 90% Design: a. Conduct one site visit with Client staff to review field conditions, validate scope and information as required to verify feasibility and constructability of the project. b. Prepare drawings, specifications, Construction Contract Documents, designs, and layouts of improvements to be constructed. FNI is budgeting to provide minor site layouts and improvements utilizing drone photos. If survey is required to complete the project, it can be provided as an additional service. Construction Contract Documents and specifications will be FNI standard documents. C. Prepare 90% Engineer's OPCC. Cost estimate shall be a Class 1 Estimate as described in AACE Recommended Practice No. 17R-97 and 56R-08. d. Perform internal quality management including control and assurance prior to submitting work products and design deliverables to Client. Maintain these documents as part of project records. e. Meetings: Two (2) site visits to review field conditions. Two (2) meetings with utilities whose facilities may be affected by the project via video conference. Two (2) workshops with Client in-person to review project and discuss comments for 90% Design deliverables. f. Deliverables: Meeting Agenda and Minutes for all meetings; one (1) electronic copy for each construction package. 90% Design Plans - one (1) electronic copy for each construction package. 90% Specifications one (1) electronic copy for each construction package. 90% OPCC - one (1) electronic copy for each construction package. 2. 100% Design: a. Prepare final 100% signed and sealed Contract Documents (plans and specifications) for project advertisement. b. Prepare 100% Engineer's OPCC. The final cost estimate shall be a Class 1 Estimate as described in AACE Recommended Practice No. 17R-97 and 56R-08. SC-4 C. Perform internal quality management including control and assurance prior to submitting work products and design deliverables to Client. Maintain these documents as part of the project records. d. FNI will submit the project to the Texas Commission on Environmental Quality (TCEQ) for the plan review process. e. Deliverables: Final 100% Design Plans - one (1) electronic copy for each construction package. Final 100% Specifications one (1) electronic copy for each construction package. Final 100% OPCC one (1) electronic copy for each construction package. TCEQ Submittal Letter one (1) electronic copy for each construction package. D. BID OR NEGOTIATION PHASE: Upon completion of the design services and approval of "Final" drawings and specifications by Client, FNI shall provide professional services in this phase as follows: 1. Assist Client in securing bids. FNI will advertise the project via CivCast or other similar online procurement website. Provide a copy of the notice to bidders for Client to use in notifying construction news publications and publishing appropriate legal notice. The cost for publications shall be paid by Client. 2. Assist Client by responding to questions and interpreting bid documents. Prepare and issue addenda to the bid documents to plan holders if necessary. 3. At Client request, FNI will assist Client in the opening, tabulating, and analyzing the bids received. Review the qualification information provided by the apparent low bidder to determine if, based on the information available, they appear to be qualified to construct the project. Recommend award of contracts or other actions as appropriate to be taken by Client. Pre-qualification of all prospective bidders and issuing a list of eligible bidders prior to the bid opening is an additional service. 4. Assist the Client in conducting a pre-bid conference for the construction projects and coordinate responses with Client. Response to the pre-bid conference will be in the form of addenda issued after the conference. Attend the tour of the project site after the pre-bid conference. 5. Assist Client in the preparation of Construction Contract Documents for construction contracts. Provide electronic copy of Construction Contract Documents which include information from the apparent low bidders bid documents, legal documents, and addenda bound in the documents for execution by the Client and construction contractor. Distribute electronic copy of these documents to the contractor with a notice of award that includes directions for the execution of these documents by the construction contractor. 6. Meetings: a. Pre-Bid Meeting and Site Visit. SC-5 b. Bid Opening. C. Attend council award meeting, if requested. 7. Deliverables: a. Meeting Agenda and Minutes for all meetings one (1) electronic copy for each meeting. b. Addenda to Contract Documents one (1) electronic copy for each construction package. C. Recommendation of Award Letter one (1) electronic copy for each construction package. d. Construction Contract Documents for execution one (1) electronic copy for each construction package. e. Executed Construction Contract Documents one (1) electronic copy for each construction package. E. CONSTRUCTION PHASE GENERAL REPRESENTATION: Upon completion of the bid or negotiation phase services, FNI will proceed with the performance of construction phase general representation services as described below. In performing these services, it is understood that FNI does not guarantee the Contractor's performance, nor is FNI responsible for the supervision of the Contractor's operation and employees. FNI shall not be responsible for the means, methods, techniques, sequences or procedures of construction selected by the Contractor, or any safety precautions and programs relating in any way to the condition of the premises, the work of the Contractor or any Subcontractor. FNI shall not be responsible for the acts or omissions of any person (except its own employees or agents) at the Project site or otherwise performing any of the work of the Project. These services are based on the use of FNI's standard General Conditions for construction projects. Modifications to these services required by use ofother general conditions or contract administration procedures are an additional service. If General Conditions other than FNI's standard are used, the Client agrees to include orovisions in the General Conditions that require Contractor to include FNI: (1) as an additional insured and in any waiver of subrogation rights with respect to such liability insurance purchased and maintained by Contractor for the Project (except workers' compensation and professional liability policies); and (2) as an indemnified party in the Contractor's indemnification provisions where the Client is named as an indemnified party. 1. Assist Client in conducting pre-construction conference(s) (one for each bid package) with the Contractor(s), and review construction schedules prepared by the Contractor(s) pursuant to the requirements of the construction contract. 2. Establish and maintain a project documentation system consistent with the requirements of the construction contract documents. Monitor the processing of contractor's submittals and provide for filing and retrieval of project documentation. Produce monthly reports indicating the status of all submittals in the review process. Review contractor's submittals, including, requests for information, modification requests, shop drawings, schedules, and other submittals in SC-6 accordance with the requirements of the construction contract documents for the projects. Monitor the progress of the contractor in sending and processing submittals to see that documentation is being processed in accordance with schedules. 3. Based on FNI's observations as an experienced and qualified design professional and review of the Payment Requests and supporting documentation submitted by Contractor, determine the amount that FNI recommends Contractor be paid on monthly and final estimates, pursuant to the General Conditions of the Construction Contract. 4. Make sixteen (16) (eight per bid package) visits to the construction site (as distinguished from the continuous services of a Resident Project Representative) to observe the progress and the quality of work and to attempt to determine in general if the work is proceeding in accordance with the Construction Contract Documents. FNI will observe the work of Contractors for defects and deficiencies and will report any observed deficiencies to Client. Visits to the site in excess oft the specified number are an Additional Service. 5. Notify the Client of non-conforming work observed on site visits. Review quality related documents provided by the contractor such as test reports, equipment installation reports or other documentation required by the Construction contract documents. 6. Coordinate the work of testing laboratories and inspection bureaus required for the testing or inspection of materials, witnessed tests, factory testing, etc. for quality control of the Project. The cost of such quality control shall be paid by Client and is not included in the services to be performed by FNI. 7. Interpret the drawings and specifications for Client and Contractor(s). Investigations, analyses, and studies requested by the Contractor(s) and approved by Client, for substitutions of equipment and/or materials or deviations from the drawings and specifications is an additional service. 8. Establish procedures for administering constructive changes to the construction contracts. Process contract modifications and negotiate with the contractor on behalf of the Client to determine the cost and time impacts of these changes. Prepare change order documentation for approved changes for execution by the Client. Documentation of field orders, where cost to Client is noti impacted, will also be prepared. Investigations, analyses, studies or design for substitutions of equipment or materials, corrections of defective or deficient work of the contractor or other deviations from the construction contract documents requested by the contractor and approved by the Client are an additional service. Substitutions of materials or equipment or design modifications requested by the Client are an additional service. 9. Prepare documentation for contract modifications required to implement modifications in the design of the project. Receive and evaluate notices of contractor claims and make recommendations to the Client on the merit and value of the claim on the basis of information submitted by the contractor or available in project documentation. Attempt to negotiate a settlement value with the Contractor on behalf of the Client if appropriate. Providing these services to review or evaluate construction contractor(s) claim(s), supported by causes not within the control of FNI are an additional service. 10. Conduct, in company with Client's representative, a final review of the Project for conformance with the design concept of the Project and general compliance with the Construction Contract SC-7 Documents. Prepare a list of deficiencies to be corrected by the contractor before recommendation of final payment. Assist the Client in obtaining legal releases, permits, warranties, spare parts, and keys from the contractor. Review and comment on the certificate of completion and the recommendation for final payment to the Contractor(s). Visiting the site to review completed work in excess of four (4) trips per bid package is an Additional Service. 11. Revise the construction drawings in accordance with the information furnished by construction Contractor(s) reflecting changes in the Project made during construction. Furnish Client one (1) electronic copy (.pdf format) of "Record Drawings." 12. Meetings and Site Visits: a. Two (2) pre-construction conference in person (one per bid package). b. Fourteen (14) monthly progress meetings with Client and Contractor via video conference. C. Sixteen (16) site visits (eight per bid package). 13. Deliverables: a. Project Site Visit Memo one (1) per site visit in electronic format. b. Substantial completion Punchlist - one (1) electronic copy for each construction package. C. Final Inspection Punchlist and Letter of General Conformance - one (1) electronic copy for each construction package. d. TCEQ Notification of Project Completion - one (1) electronic copy for each construction package. e. Record Drawings one (1) electronic copy in CAD format and PDF format for each construction package. f. Attach record drawings to the GIS feature of each tank in the Client's water system GIS. ARTICLEII SPECIAL SERVICES: FNI shall render the following professional services, which are not included in the Basic Services described above, in connection with the development of the Project: A. COATING AND WELDING INSPECTIONS: FNI shall provide welding, surface preparation, and coating inspection services for all three tanks utilizing subconsultant Boswell & Reyes International LLC. 1. Landon Lane EST a. Welding Repairs - Provide AWS CWI for four (4) visits at 10 hours maximum per visit. b. Surface Preparation and Coatings - Provide an AMPP Level 1 Inspector for twenty-eight (28) visits at 10 hours maximum per visit. 2. Law Enforcement Center EST a. Welding Repairs - Provide AWS CWI for four (4) visits at 10 hours maximum per visit. SC-8 b. Surface Preparation and Coatings - Provide an AMPP Level 1 Inspector for twenty-eight (28) visits at 10 hours maximum per visit. 3. SWTP Clearwell a. Welding Repairs Provide AWS CWI for four (4) visits at 10 hours maximum per visit. b. Surface Preparation and Coatings - Provide an AMPP Level 1 Inspector for twenty-eight (28) visits at 10 hours maximum per visit. B. STANDPIPE STORAGE TANK EVALUATION: 1. Make visual observations oft the accessible exterior and interior areas oftank to evaluate its overall condition. An evaluation of the exterior tank coatings to determine if it is a candidate for overcoating is not a part of this scope and adhesion testing will not be performed. A visual evaluation of the general condition of the interior coating system will be made from the interior hatch, ladder, or interior platform. Evaluations of existing coatings will be made from existing ladders and platforms. Providing a crane or bucket truck or other means to evaluate inaccessible areas will be an additional service. 2. Photos will be taken of observations. A drone will be utilized to provide photos of the overall site and tank roof condition. 3. FNI will provide recommendations for repairs and upgrades to the Standpipe. Providing recommendations for repairs and upgrades with the goal of utilizing this structure for potable water storage is not included within this scope of work. 4. Coating Samples: FNI will retain a testing laboratory to perform laboratory analysis for total lead, barium, cadmium and chromium as indicated below by EPA Method 6010. Analysis for SPLP and TCLP on samples exceeding PCLS are not included within this scope. This is a destructive test that will damage the existing coatings and expose bare metal. Repair of damaged coatings is not included within this scope of work. Two sample: Interior coating of Standpipe Two sample: Exterior coating of Standpipe 5. Opinion of Probable Construction Cost: FNI will provide a cost estimate to rehabilitate the Standpipe and a cost estimate to demolish the Standpipe. 6. Meetings: FNI will visit the Standpipe site to evaluate the condition of the Standpipe and identify any site constraints that may impact the cost to rehabilitate the tank. FNI will meet with the Client during the site visit to discuss the observations of the evaluation and the Client's expectations for the project. FNI will meet with the Client in person to discuss the draft memorandum. 7. Deliverables: SC-9 Draft Memorandum: FNI will prepare a draft memorandum summarizing the results of the Standpipe evaluation. FNI will deliver one (1) electronic copy to the Client for review. Final Memorandum: FNI will incorporate any comments or changes to the memorandum and prepare a final memorandum. FNI will deliver one (1) electronic copy. ARTICLE III ADDITIONAL SERVICES: Any services performed by FNI that are not included in the Basic Services or Special Services described above are Additional Services. Additional Services to be performed by FNI, if authorized by Client, are described as follows: 1. Topographical and Boundary Survey Services, project plans will be prepared using drone and field photos and PDF's of existing facility plans. 2. Resident Representation Services 3. Miscellaneous site improvements to the tank such as driveway, fence systems, grading and drainage improvements, miscellaneous improvements to pump stations, vault or yard piping work. 4. Site lighting and/or lighting and lighting calculations for tank logos. 5. Utility Coordination for adding a new electrical service. 6. Upgrades to existing electrical service equipment (it is assumed existing panelboards are available to use at each site that are in good condition with sufficient spare capacity and sufficient spare breakers available to use). 7. Providing a new controller for the new FAA Obstruction Lights. It is assumed that the manufacturer and model number for the existing FAA Obstruction Lights still exists and will be replaced with the exact same manufacturer and model number. Additionally it is assumed that the current FAA Obstruction Light controller and associated photocell are in good working condition and only new cable and conduit will be provided between the existing FAA Obstruction Light Controller and new FAA Obstruction Light. The existing power source and power/control cables to the existing FAA Obstruction Light Controllers will not be modified. 8. Providing new cable/conduit from the new pressure transmitters to the existing SCADA cabinet. 9. Any changes to existing SCADA control/monitoring. 10. Evaluation of existing SCADA communication pathways. 11. Any intermediate site visits not specitically identified within this scope. 12. Evaluation and/or modifications of overflow weir and piping capacity. 13. Warranty inspections or coordination of warranty repairs. SC-10 ARTICLE IV TIME OF COMPLETION: FNI is authorized to commence work on the Project upon execution of this Agreement and agrees to complete the services in accordance with the schedule presented in Attachment 'S'. If FNI's services are delayed through no fault of FNI, FNI shall be entitled to adjust contract schedule consistent with the number of days of delay. These delays may include but are not limited to delays in Client or regulatory reviews, delays on the flow of information to be provided to FNI, governmental approvals, etc. These delays may result in an adjustment to compensation as outlined on the face of this Agreement. ARTICLEV COMPENSATION: FNI proposes to furnish our Services as described herein: Service Cost Basic Services Project Management $31,024 Study Phase $18,519 Design Phase $152,986 Bid Phase $22,890 Construction Phase $126,772 Special Services Welding and Coating Inspections $137,172 Standpipe Evaluation $11,695 Total $501,058 If FNI sees the Scope of Services changing SO that additional services are needed, FNI will notify the Client for Client's approval prior to proceeding. ARTICLEVI RESPONSIBILITIES OF CLIENT: Client shall perform the following in a timely manner SO as not to delay the services of FNI: A. Client recognizes and expects that change orders may be required to be issued during construction. The responsibility for the costs of change orders will be determined on the basis of applicable contractual obligations and professional liability standards. FNI will not be responsible for any change order costs due to unforeseen site conditions, changes made by or due to the Client or Contractor, or any change order costs not caused by the negligent errors or omissions of FNI. Nothing in this provision creates a presumption that, or changes the professional liability standard for determining if, FNI is liable for change order costs. It is recommended that the Client budget a minimum of 5% for new construction and a minimum of 10% for construction that includes refurbishing existing structures. B. Designate in writing a person to act as Client's representative with respect to the services to be rendered under this Agreement. Such person shall have contract authority to transmit instructions, receive information, interpret and define Client's policies and decisions with respect to FNI's services for the Project. SC-11 C. Provide all criteria and full information as to Client's requirements for the Project, including design objectives and constraints, space, capacity and performance requirements, flexibility and expandability, and any budgetary limitations; and furnish copies of all design and construction standards which Client will require to be included in the drawings and specifications. D. Assist FNI by placing at FNI's disposal all available information pertinent to the Project including previous reports and any other data relative to design or construction of the Project. E. Arrange for access to and make all provisions for FNI to enter upon public and private property as required for FNI to perform services under this Agreement. F. Examine all studies, reports, sketches, drawings, specifications, proposals and other documents presented by FNI, obtain advice of an attorney, insurance counselor and other consultants as Client deems appropriate for such examination and render in writing decisions pertaining thereto within a reasonable time SO as not to delay, or cause rework in, the services of FNI. G. Client shall make or arrange to have made all subsurface investigations, including but not limited to borings, test pits, soil resistivity surveys, and other subsurface explorations. Client shall also make or arrange to have made the interpretations of data and reports resulting from such investigations. All costs associated with such investigations shall be paid by Client. H. Provide such accounting, independent cost estimating and insurance counseling services as may be required for the Project, such legal services as Client may require or FNI may reasonably request with regard to legal issues pertaining to the Project including any that may be raised by Contractor(s), such auditing service as Client may require to ascertain how or for what purpose any Contractor has used the moneys paid under the construction contract, and such inspection services as Client may require to ascertain that Contractor(s) are complying with any law, rule, regulation, ordinance, code or order applicable to their furnishing and performing the work. I. If Client designates a person to serve in the capacity of Resident Project Representative who is not FNI or FNI's agent or employee, the duties, responsibilities and limitations of authority of such Resident Project Representativels) will be set forth in an Attachment attached to and made a part of this Agreement before the Construction Phase of the Project begins. Said attachment shall also set forth appropriate modifications of the Construction Phase General Representation services as defined in Attachment SC, Article I, E, together with such adjustment of compensation as appropriate. J. Attend the pre-bid conference, bid opening, preconstruction conferences, construction progress and other job-related meetings and substantial completion inspections and final payment inspections. K. Give prompt written notice to FNI whenever Client observes or otherwise becomes aware of any development that affects the scope or timing of FNI's services, or any defect or nonconformance of the work of any Contractor. L. Furnish, or direct FNI to provide, Additional Services as stipulated in Attachment SC, Article III of this Agreement or other services as required. M. Bear all costs incident to compliance with the requirements of this Article VI. SC-12 ARTICLE VII DESIGNATED REPRESENTATIVES: FNI and Client designate the following representatives: Client's Designated Representative Josh Becker Email: beckerectyonlano.com FNI's Designated Representative - Dalton Warren, P.E. Email: alonwarenefresecom FNI's Accounting Representative Marissa Mendoza Email: marisa.mendozadoza@freese.com SC-13 TERMS AND CONDITIONS OF AGREEMENT 1. DEFINITIONS: As used herein: (1) Client refers to the party named as such in the Agreement between the Client and FNI; (2) FNI refers to Freese and Nichols, Inc., its employees and agents, and its subcontractors and their employees and agents; and (3) Services refers to the professional services performed by FNI pursuant to the Agreement. 2. INFORMATION FURNISHED BY CLIENT: Client will assist FNI by placing at FNI's disposal all available information pertinent to the project, including previous reports and any other data relative to design or construction of the project. FNI shall have no liability for defects or negligence in the Services attributable to FNI's reliance upon or use of data, design criteria, drawings, specifications, or other information furnished by Client. To the fullest extent permitted by law, Client agrees to indemnify and hold FNI harmless from any and all claims and judgments, and all losses, costs, and expenses arising therefrom. FNI shall disclose to Client, prior to use thereof, defects or omissions in the data, design criteria, drawings, specifications, or other information furnished by Client to FNI that FNI may reasonably discover in its review and inspection thereof. 3. STANDARD OF CARE: FNI will perform all professional services under this Agreement with the professional skill and care ordinarily provided by competent members of the subject profession practicing under the same or similar circumstances and professional license as expeditiously as is prudent considering the ordinary professional skill and care of a competent member of the subject profession. FNI makes no warranties, express or implied, under this Agreement or otherwise, in connection with any Services performed or furnished by FNI. 4. INSURANCE: FNI shall provide Client with certificates of insurance with the following minimum coverage: Commercial General Liability Workers' Compensation $2,000,000 General Aggregate As required by Statute Automobile Liability (Any Auto) Professional Liability $1,000,000 Combined Single Limit $3,000,000 Annual Aggregate 5. CHANGES: Client, without invalidating the Agreement, may order changes within the general scope of Services required by the Agreement by altering, adding, and/or deducting from the Services to be performed. If any such change under this clause causes an increase or decrease in FNI's cost or time required for the performance of any part of the Services, an equitable adjustment will be made by mutual agreement and the Agreement will be modified in writing accordingly. FNI will make changes to the drawings, specifications, reports, documents, or other deliverables as requested by Client. However, when such changes differ from prior comments, directions, instructions, or approvals given by Client or are due to causes not solely within the control of FNI, FNI shall be entitled to additional compensation and time required for pertormance of such changes to the Services authorized under this Agreement. 6. OPINION OF PROBABLE CONSTRUCTION COSTS: No fixed limit of project construction cost shall be established as a condition of the Agreement, unless agreed upon in writing and signed by the parties hereto. If a fixed limit is established, FNI shall be permitted to include contingencies for design, bidding, and price escalation in the construction contract documents to make reasonable adjustments in the scope ofthe project to adjust the project construction cost to the fixed limit. Such contingencies may include bid allowances, alternate bids, or other methods that allow FNI to Attachment TC Page 1 of 4 Rev 07/23 determine what materials, equipment, component systems, and types of construction are to be included in the construction contract documents. Fixed limits, if any, shall be increased by the same amount as any increase in the contract price after execution of the construction contract. FNI will furnish an opinion of probable construction or program cost based on present day pricing, but does not guarantee the accuracy of such estimates. Opinions of probable cost, financial evaluations, feasibility studies, economic analyses of alternate solutions, and utilitarian considerations of operations and maintenance costs prepared by FNI hereunder will be made on the basis of FNI's experience and qualifications and represent FNI's judgment as an experienced and qualified design professional. It is recognized, however, that FNI does not have control over the cost of labor, material, equipment, or services furnished by others or over market conditions or contractors' methods of determining prices. Accordingly, FNI cannot and does not warrant or represent that bids or cost proposals will not vary from the Client's project budget or from any estimate or opinion of probable construction or program cost prepared by or agreed to by FNI. 7. PAYMENT: Progress payments may be requested by FNI based on the amount of Services completed. Payment for Services shall be due and payable upon submission of a statement for Services to Client and in acceptance of Services as satisfactory by Client. Statements for Services shall not be submitted more frequently than monthly. Any applicable taxes imposed upon the Services, expenses, and charges by any governmental body after the execution of this Agreement will be added to FNI's compensation. If Client fails to make any payment due FNI for Services, expenses, and charges within 30 days after receipt of FNI's statement for Services therefore, the amounts due FNI will be increased at the rate of 1 percent per month from said 30th day, and, in addition, FNI may, after giving 7 days' written notice to Client, suspend Services under this Agreement until FNI has been paid in full for all amounts due for Services, expenses, and charges. If FNI's Services are delayed or suspended by Client or are extended for more than 60 days through no fault of FNI, FNI shall be entitled to equitable adjustment of rates and amounts of compensation to reflect reasonable costs incurred by FNI in connection with such delay or suspension and reactivation and the fact that the time for performance under this Agreement has been revised. 8. OWNERSHIP OF DOCUMENTS: All drawings, reports, data, and other project information developed in the execution of Services provided under this Agreement shall be the property of Client upon payment of FNI's fees for Services. FNI may retain copies for record purposes. Client agrees such documents are not intended or represented to be suitable for reuse by Client or others. Any reuse by Client or by those who obtained said documents from Client without written verification or adaptation by FNI, will be at the Client's sole risk and without liability or legal exposure to FNI, or to FNI's independent associates or consultants. To the fullest extent permitted by law, Client shall indemnify and hold harmless FNI and FNI's independent associates and consultants from all claims, damages, losses, and expenses including attorneys' fees arising out of or resulting therefrom. Any such verification or adaptation will entitle FNI to further reasonable compensation. FNI may reuse all drawings, report data, and other project information in the execution of Services provided under this Agreement in FNI's other activities. Any reuse by FNI will be at FNI's sole risk and without liability or legal exposure to Client, and FNI shall indemnify and hold harmless Client from all claims, damages, losses, and expenses including reasonable attorneys' fees arising out of or resulting therefrom. Attachment TC Page 2 of 4 Rev 07/23 9. TERMINATION: The obligation to provide Services under this Agreement may be terminated by either party upon 10 days' written notice. In the event of termination, FNI will be paid for all Services rendered and reimbursable expenses incurred to the date of termination and, in addition, all reimbursable expenses directly attributable to termination. 10. CONSTRUCTION REPRESENTATION: If required by the Agreement, FNI will furnish construction representation according to the defined scope for these Services. FNI will observe the progress and the quality of work to determine in general if the work is proceeding in accordance with the construction contract documents. In performing these Services, FNI will report any observed deficiencies to Client, however, it is understood that FNI does not guarantee the contractor's performance, nor is FNI responsible for the supervision of the contractor's operation and employees. FNI shall not be responsible for the contractor's means, methods, techniques, sequences, or procedures of construction or the safety precautions and programs incident to the work of the contractor. FNI shall not be responsible for the acts or omissions of any person (except its own employees or agents) at the project site or otherwise performing any of the work of the project. If Client designates a resident project representative that is not an employee or agent of FNI, the duties, responsibilities, and limitations of authority of such resident project representative will be set forth in writing and made a part of this Agreement before the construction phase of the project begins. 11. GENERAL CONDITIONS OF THE CONSTRUCTION CONTRACT: Client agrees to include provisions in the general conditions of the construction contract that name FNI: (1) as an additional insured and in any waiver of subrogation rights with respect to such liability insurance purchased and maintained by the contractor for the project (except workers' compensation and professional liability policies); and (2) as an indemnified party in any indemnification provisions where Client is named as an indemnified party. 12. POLLUTANTS AND HAZARDOUS WASTES: It is understood and agreed that FNI has neither created nor contributed to the creation or existence of any hazardous, radioactive, toxic, irritant, pollutant, or otherwise dangerous substance or condition at the project site, if any, and its compensation hereunder is in no way commensurate with the potential risk of injury or loss that may be caused by exposures to such substances or conditions. The parties agree that in performing Services required by this Agreement, FNI does not take possession or control of the subject site, but acts as an invitee in performing Services, and is not therefore responsible fort the existence of any pollutant present on or migrating from the site. Further, FNI shall have no responsibility for any pollutant during clean-up, transportation, storage or disposal activities. 13. SUBCONTRACTS: If, for any reason and at any time during the progress of providing Services, Client determines that any subcontractor for FNI is incompetent or undesirable, Client shall notify FNI accordingly and FNI shall take immediate steps for cancellation of such subcontract. Subletting by subcontractors shall be subject to the same regulations. Nothing contained in the Agreement shall create any contractual relation between any subcontractor and Client. 14. PURCHASE ORDERS: If a purchase order is used to authorize FNI's Services, only the terms, conditions, and instructions typed on the face of the purchase order shall apply to this Agreement. Should there be any conflict between the purchase order and the terms of this Agreement, then this Agreement shall prevail and be determinative of the conflict. Attachment TC Page 3 of 4 Rev 07/23 15. CONSEQUENTIAL DAMAGES: In no event shall FNI be liable in contract, tort, strict liability, warranty, or otherwise for any special, indirect, incidental, or consequential damages (such as loss of product, loss of use of equipment or systems, loss of anticipated profits or revenue, non-operation or increased expense of operation), arising out of, resulting from, or in any way related to this Agreement or the project. 16. ARBITRATION: No arbitration, arising out of or relating to this Agreement, involving one party to this Agreement mayi include the other party to this Agreement without their approval. 17. SUCCESSORS AND ASSIGNMENTS: Client and FNI and the partners, successors, executors, administrators, and legal representatives of each are hereby bound to the other party to this Agreement and to the partners, successors, executors, administrators, and legal representatives (and said assigns) of such other party, in respect of all covenants, agreements, and obligations of this Agreement. Neither Client nor FNI shall assign, sublet, or transfer any rights under or interest in (including, but without limitation, moneys that may become due or moneys that are due) this Agreement without the written consent of the other, except to the extent that any assignment, subletting, or transfer is mandated by law or the effect of this limitation may be restricted by law. Unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any duty or responsibility under this Agreement. Nothing contained in this paragraph shall prevent FNI from employing such independent associates and consultants as FNI may deem appropriate to assist in the performance of Services hereunder. Attachment TC Page 4 of 4 Rev 07/23 ATTACHMENT S 2025 Tank Rehabilitation Project Project Schedule ID Complete TaskN Name Duration Start Finish Predece cesso sors Mar 25 , Apr 35 PASTPMARAAR Fb:26 Ma/3246r275245 EPPAEPAEAN /70rZpimar 2245F91.22, MIEA Apr 27 May 0% 20251 Llano Tank Rehabilitation Project 699 days Thu5 5/1/25 Tue 3/30/27 0% 1ESTs Design Phase 107 days Thu 5/1/25 8/15/25 2 0% PreliminaryP Phase 30days Thu5/1/25 Fri5/3025 0% 1.1.1Modeling 30days Thu5/125 Fri5/30/25 0% 1.2Standpipe Evaluation 30days Thu5/125 Fri5/30/25 0% 1.290%1 Design Phase 63days Thus 5/1/25 Wed 7/2/25 0% 1.2. 1909 Design 30days Thu5/1/25 Fri5/30/25 0% 1.2.2FNI Internal QC 7days Sat5/31/25 Fri6/6/256 % 1.2.3A Address QC Commen nts 14 days Sat6725 Fri6/20/257 0% 1.2.490% SubmitaltoClient 4days Sat6/21/25 Tue 6/24/258 0% 1.25Design Workshop with Consultant 3days Wed6/2525 Fri627259 11 0% 2.6F Review Comments Dueto Consultant 5days Sat6 6/28/25 Wed 72/25 10 - 12 0% 1.3 100% Design 104 days Thu 7/3/25 Tue 10/14/25 11 13 0% 1.3. 1009 Design 15days Thu7 7/3/25 Thu7 7/7/2511 14 09 1.3.2F FNI Internaiqc 6days Fr7/825 Wed7 7/23/251 15 0% 3.3A Address QC Commen nts 9days Thu7 7/24/25 ri8/1/25 14 16 0% 1.3.4Final( 1008)BidDocuments duet toClient 4days Sat 8/2/25 Tue 8/5/25 15 17 0% 1.3.5Contracting Review 14days Wed8 8/6/25 Tue 8/19/2516 18 0% 1.36T TCEQPermiting 70days Wed8 8/6/25 Tue 10/14/25 16 19 0% 2EST's Bid/Cont ract Negotiati ion days We 8/20/25 Sun 10/19/2517 20 0% 2.1 Advertis 30 days led 8/20/25 Thu /18/25 17 21 0% 22Contract Award days Fri9/19225 Sun 10/19/25/20 22 0% 3EST 's Construction 240 days Sun 10/19/25 Tue 6/16/26 23 0% 3.1 Pre-Constr tion Meeting/ NTP Odays Sun 10/19/25 Sun 10/19/25 19 1d,19 24 0% 3.2 Submittal Reviews 30 days Mon 10/20/25 Tue 11/18/25 23 25 0% 3.3 Constn jon (Estimate) 180 days 11/19/25 Su 5/17/2624 26 0% 3.4Final Approval 30days Mon 5/18/26 Tue 6/16/2625 27 0% 4Clearwell Design Phase 168 days Sun 2/15/26 Sat8/1/26 28 0% 90% Design Phase 63days Sun 2/15/26 Sat 4/18/26 29 0% 909 Design 30days Sun 2/15/26 Mon 3/1626 30 0% 4.1 1.2FNII IIntemnaiQc 7days Tue 3/17/26 Mon 3/23/2629 31 09 13Address QCC Comments 14days Tue 3/24/26 Mon 4/6/2630 32 0% 1.4909 SubmitaltoClient 4days Tue4 4/7/26 Fri 4/10/2631 33 0% 1.5 5Design Workshop with Consulta ant 3days Sat 4/11/26 Mon 4/13/26 32 34 0% .6Review Comments Dueto oConsultant 5days Tue 4/14/26 Sat 4/18/2633 35 0% 4.2 100% Design 105 days Sun 4/19/26 Sat 8/1/26 36 0% 4.2.1 1009 Design 15days Sun 4/19/26 Sun 5/3/2634 37 0% 2FNII InternaiQc 6days Mon 5/4/26 Sat 5/9/26 36 38 0% Address QC Commen nts 9days Sun 5/10/26 Mon 5/18/2637 39 0% nal 100%)BidDoc me nents duet Client 5days Tue 5/19/26 Sat 5/23/2638 40 09 25ContractingF Review 30days Sun 5/24/26 Mon 6/22/263 39 41 0% 4.2.61 TCEQPermiting 70days Sun 5/24/26 Sat 8/126 39 42 0% 5Clearwell Bid/Contracti Negotiation 61days Sun 8/2/26 Thu 10/1/26 41 43 0% 5.1 Advertisement 30days Sun8 8/2/26 Mon 8/31/26 44 0% 5.2Contract Award 31days Tue9/1/26 Thu 10/1/2643 0% 6Clean ell Constr cti 180 days Thu 10/1/26 Tue 3/30/27 46 0% Pre- -Constru uct tion Meeting/ NTP Odays Thu 10/1/26 Thu 10/1/264 42 10/1 47 0% .2 Submittal Reviews 30d days Fri 10/2/26 Sat 10/31/26,46 0% 3Construc uction (Estimate) 120days Sun 11/1/26 Sun 2/28/27,47 0% 6.4Final Approv val 30 days Mon3 3/1/27 Tue 3/30/27,48 Page1 Fri4/4/25 FREESE Innovative approaches Practical results NICHOLS Outstanding service OPINION OF PROBABLE CONSTRUCTION COST PROJECT NAME 2025 Tank Rehabilitation DATE 4/17/2025 CLIENT City ofL Llano GROUP 1147 % SUBMITTAL Proposal PM Dalton Warren, P.E. ESTIMATED BY QCCHECKED BY FNI PROJECT NUMBER Caden Smith, E.I.T. Dalton Warren, P.E. N/A ITEM DESCRIPTION QUANTITY UNIT UNIT PRICE TOTAL Landon Lane EST $ 703,700 1 Blast and Recoat Interior Coating 5900 SF $ 18.00 $ 106,200 2 Blast and Recoat Exterior Coating 11100 SF $ 18.00 $ 199,800 3 Temporary Containment System 1 LS $ 50,000.00 $ 50,000 4 Logo 1 LS $ 3,500.00 $ 3,500 5 Air Vent 1 EA $ 7,000.00 $ 7,000 6 Interior Ladder and Safety System 1 EA $ 12,500.00 $ 12,500 7 Exterior Ladder Safety System 2 EA $ 5,000.00 $ 10,000 8 Ladder Climb Prevention 1 EA $ 3,000.00 $ 3,000 9 Self Closing Gate at Balcony 1 EA $ 2,500.00 $ 2,500 10 Roof Grab Bar at Access Hatch 1 EA $ 1,200.00 $ 1,200 11 Conduit Supports 1 LS $ 10,000.00 $ 10,000 12 Remove and Replace Overflow Flap Valve 1 EA $ 3,000.00 $ 3,000 13 Remove and Replace Liquid Level Indicator 1 EA $ 7,500.00 $ 7,500 14 Remove and Replace Cathodic Protection System 1 EA $ 20,000.00 $ 20,000 15 Remove and Replace PIT with Enclosure 1 LS $ 15,000.00 $ 15,000 16 Remove and Replace FAAI Lighting 1 LS $ 10,000.00 $ 10,000 17 Grounding and Lightning Protection System 1 LS $ 10,000.00 $ 10,000 18 Welding Repairs 1 LS $ 2,500.00 $ 2,500 19 Spot Repairs of Corrosion 1 LS $ 10,000.00 $ 10,000 20 Miscellaneous Improvements 1 LS $ 20,000.00 $ 20,000 21 Temporary Bypass System 1 LS $ 200,000.00 $ 200,000 Law Enforcement Center EST $ 721,200 1 Blast and Recoat Interior Coating 5900 SF $ 18.00 - $ 106,200 2 Blast and Recoat Exterior Coating 11100 SF $ 18.00 $ 199,800 3 Temporary Containment System 1 LS $ 50,000.00 $ 50,000 4 Logo 1 LS $ 3,500.00 $ 3,500 5 Air Vent 1 EA $ 7,000.00 $ 7,000 6 Interior Ladder and Safety System 1 EA $ 12,500.00 $ 12,500 7 Exterior Ladder Safety System 2 EA $ 5,000.00 $ 10,000 8 Ladder Climb Prevention 1 EA $ 3,000.00 $ 3,000 9 Self Closing Gate at Balcony 1 EA $ 2,500.00 $ 2,500 10 Roof Grab Bar at Access Hatch 1 EA $ 1,200.00 $ 1,200 11 Install Roof Guardrail 1 LS $ 15,000.00 $ 15,000 12 Conduit Supports 1 LS $ 10,000.00 $ 10,000 13 Remove and Replace Overflow Flap Valve 1 EA $ 3,000.00 $ 3,000 14 Remove and Replace Liquid Level Indicator 1 EA $ 7,500.00 $ 7,500 15 Remove and Replace Cathodic Protection System 1 EA $ 20,000.00 $ 20,000 16 Remove and Replace PIT with Enclosure 1 LS $ 15,000.00 $ 15,000 17 Remove and Replace FAAI Lighting 1 LS $ 10,000.00 $ 10,000 18 Grounding and Lightning Protection System 1 LS $ 10,000.00 $ 10,000 19 Welding Repairs 1 LS $ 2,500.00 $ 2,500 20 Spot Repairs of Corrosion 1 LS $ 10,000.00 $ 10,000 Page 1 of 2 FREESE Innovative approaches Practical results NICHOLS Outstanding service OPINION OF PROBABLE CONSTRUCTION COST PROJECT NAME 2025 Tank Rehabilitation DATE 4/17/2025 CLIENT City ofL Llano GROUP 1147 % SUBMITTAL Proposal PM Dalton Warren, P.E. ESTIMATED BY QCCHECKED BY FNI PROJECT NUMBER Caden Smith, E.I.T. Dalton Warren, P.E. N/A ITEM DESCRIPTION QUANTITY UNIT UNIT PRICE TOTAL 21 Concrete: Spalling Repair 1 LS $ 2,500.00 $ 2,500 22 Miscellaneous Improvements 1 LS $ 20,000.00 $ 20,000 23 Temporary Bypass System 1 LS $ 200,000.00 $ 200,000 SWTP Clearwell $ 781,940 1 Blast and Recoat Interior Coating 9650 SF $ 18.00 $ 173,700 2 Blast and Recoat Exterior Coating 7530 SF $ 18.00 $ 135,540 3 Temporary Containment System 1 LS $ 50,000.00 $ 50,000 4 Logo 1 LS $ 5,000.00 $ 5,000 5 Air Vent 1 EA $ 7,000.00 $ 7,000 6 Interior Ladder and Safety System 1 EA $ 12,500.00 $ 12,500 7 Exterior Ladder and Safety System 1 EA $ 15,000.00 $ 15,000 8 Ladder Climb Prevention 1 EA $ 3,000.00 $ 3,000 9 Self Closing Gate at Balcony 1 EA $ 2,500.00 $ 2,500 10 Roof Grab Bar at Access Hatch 1 EA $ 1,200.00 $ 1,200 11 Install Full Perimeter Roof Guardrail 1 LS $ 25,000.00 $ 25,000 12 Spot Repairs of Corrosion 1 LS $ 10,000.00 $ 10,000 13 Remove and Replace Overflow Flap' Valve 1 EA $ 3,000.00 $ 3,000 14 Remove and Replace Liquid Level Indicator 1 EA $ 7,500.00 $ 7,500 15 Remove and Replace Cathodic Protection System 1 EA $ 20,000.00 $ 20,000 16 Remove and Replace PIT with Enclosure 1 LS $ 15,000.00 $ 15,000 17 Remove and Replace FAAI Lighting 1 LS $ 3,500.00 $ 3,500 18 Grounding System 1 LS $ 5,000.00 $ 5,000 19 Conduit Supports 1 LS $ 10,000.00 $ 10,000 20 Welding Repairs 1 LS $ 2,500.00 $ 2,500 21 Concrete: Spalling Repair 1 LS $ 5,000.00 $ 5,000 22 Miscellaneous Improvements 1 LS $ 20,000.00 $ 20,000 23 Temporary Bypass System 1 LS $ 250,000.00 $ 250,000 SUBTOTAL $ 2,206,840 CONTINGENCY 10% $ 220,684 PROJECT TOTAL $ 2,427,524 The Engineer hasr no control over thec cost ofl labor, materials, equipment, or over the Contractor's methods of determining prices ord over competitive bidding or market conditions. Opinions of probable costs provided hereina arel based ont thei information! known to Engineer at this time andi represento onlyt the Engineer's judgment as a design professionalf familiar withi the construction industry. The Engineer cannot and does notg guarantee that proposals, bids, or actual construction costs willr not vary from its opinions of probable costs. NOTES: 1 FNI OPCC classified as an AACE Class 2 Estimate with accuracy range or -101 to +15. 2 FNI OPCC does not include costs associated with engineering fees, permits, surveying, etc. Page 2 of 2 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY GENERAL REVENUE 2,401,347.00 124,574.95 1,676,243.69 69.80 725,103.31 FRANCHISE TAXES 102,800.00 250.00 50,004.59 48.64 52,795.41 LICENSES AND PERMITS 120,000.00 6,586.35 42,946.19 35.79 77,053.81 JLK EVENTS CENTER 22,500.00 0.00 9,100.97 40.45 13,399.03 JLK ARENA 166,500.00 9,280.00 35,649.13 21.41 130,850.87 SWIMMING POOL 25,500.00 0.00 0.00 0.00 25,500.00 GENERAL PARKS 129,900.00 11,975.00 50,466.00 38.85 79,434.00 GOLF COURSE 528,000.00 47,609.74 243,985.56 46.21 284,014.44 LANTEX THEATER 5,000.00 232.00 1,032.00 20.64 3,968.00 FACILITIES 68,000.00 11,912.66 26,048.31 38.31 41,951.69 FINANCIAL 2,028,030.00 117,356.32 724,676.58 35.73 1,303,353.42 OTHER 296,400.00 25,032.82 168,702.87 56.92 127,697.13 * TOTAL REVENUES 5,893,977.00 354,809.84 3,028,855.89 51.39 2,865,121.11 EXPENDITURE SUMMARY CITY COUNCIL 28,930.00 940.06 11,232.53 38.83 17,697.47 ADMINISTRATION 1,226,165.00 121,000.72 882,225.83 71.95 343,939.17 COMMUNITY DEVELOP/MAIN ST 113,125.00 9,155.02 55,582.13 49.13 57,542.87 POLICE 1,457,199.00 138,191.10 671,346.43 46.07 785,852.57 MUNICIPAL COURT 141,590.00 12,769.73 88,060.66 62.19 53,529.34 CODE ENFORCEMENT 206,180.00 15,486.29 106,913.65 51.85 99,266.35 FIRE DEPARTMENT 163,770.00 11,405.82 82,346.45 50.28 81,423.55 PARKS AND RECREATION 433,925.00 39,092.42 201,674.69 46.48 232,250.31 SWIMMING POOL 69,790.00 439.92 7,359.74 10.55 62,430.26 BADU RV PARK 5,800.00 74.86 912.20 15.73 4,887.80 ROBINSON RV PARK 47,770.00 4,096.29 19,799.17 41.45 27,970.83 DEPOT MUSEUM 16,050.00 371.42 4,949.77 30.84 11,100.23 JLK ARENA 330,630.00 12,967.46 179,170.65 54.19 151,459.35 LANTEX THEATER 39,165.00 3,115.03 16,710.96 42.67 22,454.04 GOLF COURSE 915,600.00 49,005.02 417,284.06 45.57 498,315.94 STREETS 1,501,695.00 32,362.77 439,629.08 29.28 1,062,065.92 ** * TOTAL EXPENDITURES 6,697,384.00 450,473.93 3,185,198.00 47.56 3,512,186.00 * REVENUES OVER/ (UNDER) EXPENDITURES ( 803,407.00) ( 95,664.09) ( 156,342.11) 19.46 ( 647,064.89) 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE GENERAL REVENUE 4101 PROPERTY TAX M & o 987,947.00 19,195.74 919,382.61 93.06 68,564.39 4102 DELINQUENT TAXES 10,000.00 1,629.73 9,656.65 96.57 343.35 4103 PENALTY & INTEREST 10,000.00 1,815.20 5,738.62 57.39 4,261.38 4104 OCCUPATION TAXES 10,400.00 0.00 0.00 0.00 10,400.00 4105 CITY SALE ES TAX 1,369,000.00 99,761.69 727,464.98 53.14 641,535.02 4107 MIXED DRINK TAX 14,000.00 2,172.59 14,000.83 100.01 0.83) TOTAL GENERAL REVENUE 2,401,347.00 124,574.95 1,676,243.69 69.80 725,103.31 FRANCHISE TAXES 4201 CABLE FRANCHISE TAXES 4,400.00 0.00 1,142.96 25.98 3,257.04 4203 ELECOMMUNIC A 1 - NS SE 12,800.00 0.00 7,074.81 55.27 5,725.19 4204 GAS FRANCHISE TAXES 24,000.00 0.00 25,108.44 104.62 ( 1,108.44) 4205 GE CHISE AXES 40,000.00 0.00 11,212.24 28.03 28,787.76 4206 CENTRAL TEXAS ELECTRIC 18,600.00 0.00 3,966.14 21.32 14,633.86 4207 TOWE ER LEASE 3,000.00 250.00 1,500.00 50.00 1,500.00 TOTAL FRANCHISE TAXES 102,800.00 250.00 50,004.59 48.64 52,795.41 LICENSES AND PERMITS 4401 LICENSES DOG 400.00 0.00 30.00 7.50 370.00 4404 ELECTRIC PERMIT FEES 13,400.00 615.64 4,243.40 31.67 9,156.60 4405 MECHZ CAL E R RMIT EES 3,000.00 1,152.96) 668.56 22.29 2,331.44 4406 PLUMBING PERMIT FEES 5,500.00 ( 345.48) 1,671.64 30.39 3,828.36 4410 su ILDING PERMIT FEES 88,000.00 ( 6,902.37) 18,512.07 21.04 69,487.93 4411 BOARD PETITIONS 6,500.00 1,199.00) 1,750.00 26.92 4,750.00 4412 PEDDLER'S PERMIT 300.00 730.00 730.00 243.33 430.00) 4413 BURN PERMITS 200.00 0.00 0.00 0.00 200.00 4414 STREET & ALLEY PERMITS 100.00 0.00 0.00 0.00 100.00 4415 PLANS REVIEWS FEES 500.00 350.45 350.45 70.09 149.55 4416 INSPECTION FEES 0.00 14,440.07 14,440.07 0.00 14,440.07) 4417 CONTRACTOR REGISTRATION FEE 900.00 50.00 100.00 11.11 800.00 4418 HIGHWAY BANNER FEE 1,200.00 0.00 450.00 37.50 750.00 TOTAL LICENSES AND PERMITS 120,000.00 6,586.35 42,946.19 35.79 77,053.81 COMMUNITY DEVELOPMENT JLK EVENTS CENTER 4480 EVENTS CENTER RENTAL 15,000.00 0.00 5,944.70 39.63 9,055.30 4481 EVENT T S CENTI E R CONCE ONS 1,500.00 0.00 0.00 0.00 1,500.00 4483 EVENTS CENTER BEER SALES 6,000.00 0.00 3,156.27 52.60 2,843.73 TOTAL JLK EVENTS CENTER 22,500.00 0.00 9,100.97 40.45 13,399.03 JLK ARENA 4490 ARENA RENTAL 50,000.00 3,940.00 14,705.00 29.41 35,295.00 4491 STALL RENTALS 25,000.00 455.00 2,610.00 10.44 22,390.00 4492 SHAVINGS SALES 15,500.00 290.00 1,828.00 11.79 13,672.00 4493 R A A. ILER ING 20,000.00 350.00 1,595.00 7.98 18,405.00 4495 ARENA CONCESSIONS 5,000.00 198.00 918.80 18.38 4,081.20 4496 ARENA BEER SA LES 8,000.00 15.00 1,681.60 21.02 6,318.40 4497 ARENA SPONSORS 36,000.00 1,750.00 1,750.00 4.86 34,250.00 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 4498 ARENA MEMBERSHIPS 7,000.00 400.00 1,800.00 25.71 5,200.00 4499 JLK PRODUCED EVENTS 0.00 1,882.00 8,760.73 0.00 8,760.73) TOTAL JLK ARENA 166,500.00 9,280.00 35,649.13 21.41 130,850.87 SWIMMING POOL 4502 SWIMMING POOL ADMISSIONS 13,000.00 0.00 0.00 0.00 13,000.00 4503 SWIMMING POOL CONCESSIONS 5,000.00 0.00 0.00 0.00 5,000.00 4504 SWIMM I POOL PRIVATE PARTIE 3,000.00 0.00 0.00 0.00 3,000.00 4507 SWIMMING POOL SEASON PASSES 4,500.00 0.00 0.00 0.00 4,500.00 TOTAL SWIMMING POOL 25,500.00 0.00 0.00 0.00 25,500.00 GENERAL PARKS 4510 PARK PAVILION RENTS 4,500.00 0.00 135.00 3.00 4,365.00 4511 PORTZ ABLE STAGE RENTAL 400.00 200.00 200.00 50.00 200.00 4512 EVENT TENT RENTAL 500.00 0.00 0.00 0.00 500.00 4513 RAY HOUSE E INTALS 0.00 150.00 250.00 0.00 250.00) 4514 CAMPING FEES 1,500.00 230.00 420.00 28.00 1,080.00 4516 BADU RV SPACE RENTALS 12,500.00 315.00 2,091.00 16.73 10,409.00 4517 ROBINSON RV SPACE RENTALS 110,000.00 11,080.00 47,370.00 43.06 62,630.00 4519 LAU OMAT 500.00 0.00 0.00 0.00 500.00 TOTAL GENERAL PARKS 129,900.00 11,975.00 50,466.00 38.85 79,434.00 GOLF COURSE 4520 GOLF COURSE DRIV. /ING RANGE 22,000.00 1,708.22 8,361.02 38.00 13,638.98 4521 GOLF COURSE CART RENTALS 132,000.00 13,818.80 60,134.61 45.56 71,865.39 4522 GOLF COURSE MEMBER FEES 82,000.00 6,173.00 58,398.98 71.22 23,601.02 4523 GOLF COURSE GREEN FEES 165,000.00 17,040.94 73,514.77 44.55 91,485.23 4524 GOLE COURSE TOURNAMENTS 45,000.00 0.00 2,537.00 5.64 42,463.00 4526 GOLF MERCHANDISE 16,000.00 1,853.54 7,016.98 43.86 8,983.02 4527 GOLE COURSE CONCESSIONS 21,000.00 1,799.02 8,637.94 41.13 12,362.06 4528 GOLF COURSE BOTTLED WATER 0.00 538.00 1,164.01 0.00 1,164.01) 4529 GOLF COURSE ALCOHOLIC BEVERAGE 45,000.00 4,678.22 24,220.25 53.82 20,779.75 TOTAL GOLF COURSE 528,000.00 47,609.74 243,985.56 46.21 284,014.44 LANTEX THEATER 4552 FACILITY RENTAL 5,000.00 232.00 1,032.00 20.64 3,968.00 TOTAL LANTEX E ATER 5,000.00 232.00 1,032.00 20.64 3,968.00 FACILITIES 4581 AMERICAN TOWER LEASE 19,200.00 1,710.53 10,240.57 53.34 8,959.43 4582 R1 IS E R RC ADBAND OWE R LEASE 10,500.00 933.39 5,581.89 53.16 4,918.11 4584 POLE CONTACT FEES 37,000.00 9,268.74 9,268.74 25.05 27,731.26 4588 RIVER SAND CONVENIENCE FEES 1,300.00 0.00 957.11 73.62 342.89 TOTAL FACILITIES 68,000.00 11,912.66 26,048.31 38.31 41,951.69 FINANCIAL 4603 FEES IN LIEU OF X- U UTIL 960,930.00 77,097.98 467,553.31 48.66 493,376.69 4605 GRANT PROCEEDS 574,000.00 0.00 0.00 0.00 574,000.00 4606 ADM DV AD IES 483,100.00 40,258.34 241,550.04 50.00 241,549.96 4612 RURAL FIRE DISTRICT CONTRIBUTI 10,000.00 0.00 10,000.00 100.00 0.00 4630 INSUE RANCE PRC C D DS 0.00 0.00 5,573.23 0.00 5,573.23) TOTAL FINANCIAL 2,028,030.00 117,356.32 724,676.58 35.73 1,303,353.42 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE OTHER FINANCING SOURCES CAPITAL OUTLAY OTHER 4701 INTEREST ON INVESTMENTS 180,000.00 12,521.14 78,347.72 43.53 101, 652.28 4702 FINES 75,000.00 9,418.37 75,917.46 101.22 917.46) 4703 CEMETERY LOTS 21,000.00 1,200.00 7,620.00 36.29 13,380.00 4705 CEMETERY OPEN & CLOSE FEES 5,400.00 0.00 1,350.00 25.00 4,050.00 4790 MISCELLANEOUS 15,000.00 1,893.31 5,467.69 36.45 9,532.31 TOTAL OTHER 296,400.00 25,032.82 168,702.87 56.92 127,697.13 UNTITLED * TOTAL REVENUE 5,893,977.00 354,809.84 3,028,855.89 51.39 2,865,121.11 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND CITY COUNCIL DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50100-101 SALARIES 9, 600.00 800.00 4,800.00 50.00 4,800.00 50100-104 FICA 755.00 61.20 367.20 48.64 387.80 50100-107 CLOTHING 250.00 0.00 0.00 0.00 250.00 50100-115 WORKERS COMPENSATION 25.00 0.00 0.00 0.00 25.00 TOTAL PERSO 01 NAL SERVICES 10,630.00 861.20 5,167.20 48.61 5,462.80 SUPPLIES 50100-201 OFFICE SUPPLIES 300.00 0.00 0.00 0.00 300.00 50100-205 OPERA Al NAL U S 600.00 3.06 44.58 7.43 555.42 50100-290 MISCELLANEOUS SUPPLIES 300.00 0.00 0.00 0.00 300.00 TOTAL SUPPLIES 1,200.00 3.06 44.58 3.72 1,155.42 MAINTENANCE AND REPAIRS 50100-307 OFFICE EQUIPMENT 2,000.00 0.00 0.00 0.00 2,000.00 TOTAL MA: ANCE AND RE IRS 2,000.00 0.00 0.00 0.00 2,000.00 SERVICES 50100-412 TRAVEL AND TRAINING 8,000.00 75.80 4,525.75 56.57 3,474.25 50100-420 DUES, FEES, SHIPS 600.00 0.00 300.00 50.00 300.00 50100-425 ELECTION EXPENSES 3,500.00 0.00 0.00 0.00 3,500.00 50100-426 PROFESSIONAL EES 3,000.00 0.00 1,195.00 39.83 1,805.00 TOTAL SERVICES 15,100.00 75.80 6,020.75 39.87 9,079.25 CAPITAL OUTLAY DEPARTMENT TOTAL 28,930.00 940.06 11,232.53 38.83 17,697.47 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND ADMINISTRATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50200-101 SALARIES 375, 800.00 29,305.75 190,402.74 50.67 185,397.26 50200-102 LONGEVITY 900.00 41.54 265.39 29.49 634.61 50200-103 OVERTIME 3,000.00 86.48 720.21 24.01 2,279.79 50200-104 FICA 29,640.00 2,188.00 14,250.31 48.08 15,389.69 50200-105 RETI REMENT 50,030.00 3,834.66 24,733.20 49.44 25,296.80 50200-106 HEALTH INSURANCE 46,720.00 4,314.62 25,887.66 55.41 20,832.34 50200-107 CLOTHING 500.00 0.00 0.00 0.00 500.00 50200-109 LONG TERM DISABILITY 1,210.00 82.79 496.74 41.05 713.26 50200-111 VEHI CLE LOWANCE 7,200.00 500.00 3,000.00 41.67 4,200.00 50200-115 WORKER'S COMPENSATION 2,230.00 0.00 2,838.67 127.29 608.67) 50200-117 ENTAL INSURANCE 3,640.00 324.50 1,947.00 53.49 1,693.00 50200-118 LIFE INSURANCE 300.00 21.12 126.72 42.24 173.28 50200-120 L OY E EE NUS 550.00 0.00 541.40 98.44 8.60 TOTAL PERSONAL SERVICES 521,720.00 40,699.46 265,210.04 50.83 256,509.96 SUPPLIES 50200-201 OFFI LC CE ES 3,300.00 163.84 2,463.04 74.64 836.96 50200-202 POSTAGE 6,500.00 500.00 2,532.75 38.97 3,967.25 50200-205 P ATI 5S 2,400.00 140.56 1,243.41 51.81 1,156.59 50200-290 MEETING/PARTY SUPPLIES 10,000.00 213.61 5,009.28 50.09 4,990.72 TOTAL SUP PPLIES 22,200.00 1,018.01 11,248.48 50.67 10,951.52 MAINTENANCE AND REPAIRS 50200-303 EQUIPMENT 200.00 0.00 386.95 193.48 186.95) 50200-305 BUILDING AND GROUNDS 10,000.00 1,399.53 2,201.93 22.02 7,798.07 50200-306 RED TOP JAIL 15,000.00 6,048.75 6,048.75 40.33 8,951.25 50200-307 COPIER LEASE 0.00 1,105.13 4,570.26 0.00 4,570.26) TOTAL MAINTENANCE AND REPAIRS 25,200.00 8,553.41 13,207.89 52.41 11,992.11 SERVICES 50200-401 COMMUNICATIONS 17,500.00 1,641.71 9,386.86 53.64 8,113.14 50200-402 ELECTRIC 6,500.00 623.61 2,902.57 44.65 3,597.43 50200-407 TECHNOLOGY 93,000.00 4,178.69 78,491.25 84.40 14,508.75 50200-412 TR RA AVEL AND TRA NING 10,000.00 1,588.12 10,113.69 101.14 ( 113.69) 50200-420 DUES, FEES, AND MEMBERSHI 12,800.00 123.50 2,907.76 22.72 9,892.24 50200-426 SIONAL FEES 55,000.00 28,550.30 50,540.19 91.89 4,459.81 50200-427 LEGAL FEES 75,000.00 1,489.12 23,407.00 31.21 51,593.00 50200-428 TAX APPRA A. SAL DISTI C T 36,760.00 11,088.00 20,278.00 55.16 16,482.00 50200-429 TAX COLLECTION FEE 3,000.00 0.00 1,000.00 33.33 2,000.00 50200-430 ADVERTISING 7,500.00 246.00 1,805.00 24.07 5,695.00 50200-434 CONTRACT LABOR 8,000.00 660.00 3,960.00 49.50 4,040.00 50200-471 TRANSFER OUT 112,885.00 20,540.79 221,266.12 196.01 108,381.12) TOTAL SERVICES 437,945.00 70,729.84 426,058.44 97.29 11,886.56 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND ADMINISTRATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 50200-501 INSURANCE PROPERTY 149,100.00 0.00 160,500.98 107.65 11,400.98) 50200-503 INSUI JF ANCE BONDS 1,200.00 0.00 0.00 0.00 1,200.00 50200-525 PRINCIPAL RIGHT-TO-USE 7,600.00 0.00 0.00 0.00 7,600.00 50200-526 INTER RES T RIGHT-TO-USE LEA 1,200.00 0.00 0.00 0.00 1,200.00 50200-528 COMMUNITY SUPPORT 50,000.00 0.00 6,000.00 12.00 44,000.00 TOTAL SUNDRY CHARGES 209,100.00 0.00 166,500.98 79.63 42,599.02 CAPITAL OUTLAY 50200-602 BUILDINGS & IMPROVEMENTS 10,000.00 0.00 0.00 0.00 10,000.00 TOTAL CAPI TAL OUTLAY 10,000.00 0.00 0.00 0.00 10,000.00 * DEPARTMENT TOTAL 1,226,165.00 121,000.72 882,225.83 71.95 343,939.17 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND COMMUNITY DEVELOP/MAIN ST DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50250-101 SALARIES 76,540.00 5,886.96 38,265.24 49.99 38,274.76 50250-102 LONGEVITY 360.00 25.39 152.33 42.31 207.67 50250-104 FICA 5,890.00 428.87 2,798.51 47.51 3,091.49 50250-105 RETIREMENT 9,950.00 772.80 4,979.85 50.05 4,970.15 50250-106 HEALTH INSURANCE 12,545.00 1,045.03 6,270.18 49.98 6,274.82 50250-109 LONG TERM DISABILITY 250.00 18.50 111.00 44.40 139.00 50250-115 WORKER'S COMPENSATION 195.00 0.00 0.00 0.00 195.00 50250-117 DENTAL INSURANCE 450.00 37.17 223.02 49.56 226.98 50250-118 LIFE RANCE 60.00 4.80 28.80 48.00 31.20 50250-120 EMPLOYEE BONUS 110.00 0.00 108.28 98.44 1.72 TOTAL R S SONAL EI ERVICES 106,350.00 8,219.52 52,937.21 49.78 53,412.79 SUPPLIES MAINTENANCE AND REPAIRS SERVICES 50250-401 COMMUNICATIONS 775.00 64.50 387.00 49.94 388.00 50250-412 TRAVEL AND TRAINING 3,000.00 336.00 1,354.60 45.15 1,645.40 50250-420 DUES, FEES, AND MEMBERSH I 3,000.00 535.00 903.32 30.11 2,096.68 TOTAL SERVICES 6,775.00 935.50 2,644.92 39.04 4,130.08 * DEPARTMENT TOTAL 113,125.00 9,155.02 55,582.13 49.13 57,542.87 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND POLICE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50300-101 SALARIES 703,590.00 41, 603.14 340, 649.26 48.42 362,940.74 50300-102 LONGEVITY 1,800.00 106.16 805.44 44.75 994.56 50300-103 OVERTIME 20,000.00 728.90 4,884.35 24.42 15,115.65 50300-104 FICA 56,120.00 3,272.10 26,563.80 47.33 29,556.20 50300-105 RETI REMENT 94,700.00 5,561.86 44,806.51 47.31 49,893.49 50300-106 HEALTH INSURANCE 85,580.00 3,986.19 36,457.45 42.60 49,122.55 50300-107 CLOTHING 6,000.00 0.00 743.33 12.39 5,256.67 50300-108 CERTIFICATION 7,000.00 576.92 2,903.86 41.48 4,096.14 50300-109 LONG TERM ITY 2,210.00 121.22 934.48 42.28 1,275.52 50300-115 WORKER'S COMPENSATION 24,400.00 0.00 17,214.38 70.55 7,185.62 50300-117 DENTAL INSURANCE 5,800.00 298.69 2,585.43 44.58 3,214.57 50300-118 LIFE INSURANCE 600.00 30.72 251.52 41.92 348.48 50300-120 L OY E EE ONUS 1,100.00 0.00 1,082.80 98.44 17.20 TOTAL PERSONAL SERVICES 1,008,900.00 56,285.90 479,882.61 47.56 529,017.39 SUPPLIES 50300-201 OFFICE ES 1,500.00 0.00 261.87 17.46 1,238.13 50300-202 POSTAGE 400.00 16.51 37.68 9.42 362.32 50300-205 P ERATIO! AL LIES 1,500.00 0.00 138.16 9.21 1,361.84 50300-206 ANIMAL CONTROL 3,500.00 14.88 1,050.93 30.03 2,449.07 50300-210 FUEL 40,000.00 1,630.77 9,129.15 22.82 30,870.85 TOTAL SUPPLIES 46,900.00 1,662.16 10,617.79 22.64 36,282.21 MAINTENANCE AND REPAIRS 50300-302 VEHICLE MAINTENANCE 16,500.00 2,167.49 3,749.59 22.72 12,750.41 50300-303 EQUIPMENT 3,000.00 576.00 828.89 27.63 2,171.11 50300-305 BUILDING AND GROUNDS 2,500.00 5.94 250.64 10.03 2,249.36 50300-307 OFFICE EQUIPMENT 2,000.00 166.00 996.00 49.80 1,004.00 50300-315-05 TML INSURANCE CLAIMS 0.00 0.00 6,073.23 0.00 6,073.23) 50300-390 MISCELLANEOUS MAINT/REPAI 1,000.00 0.00 0.00 0.00 1,000.00 TOTAL MAINTENANCE AND REPAIRS 25,000.00 2,915.43 11,898.35 47.59 13,101.65 SERVICES 50300-401 COMMUNI TIONS 13,500.00 1,037.24 6,218.46 46.06 7,281.54 50300-402 ELECTRICITY 4,500.00 313.47 1,742.12 38.71 2,757.88 50300-407 TECHNOLOGY 9,000.00 100.00 400.00 4.44 8,600.00 50300-412 TRAVEL AND TRAINING 9,000.00 400.90 5,466.70 60.74 3,533.30 50300-420 DUES, FEES, AND MEMB BERSHI 1,600.00 0.00 220.00 13.75 1,380.00 50300-426 PROFESSIONAL FEES 5,500.00 0.00 0.00 0.00 5,500.00 50300-432 PRIS ONER 30ARD 1,000.00 0.00 0.00 0.00 1,000.00 50300-433 LAW ENFORCEMENT EXPENSE 4,000.00 0.00 0.00 0.00 4,000.00 50300-434 S.0. DIS TCH R RVICES 45,000.00 11,250.00 22,500.00 50.00 22,5 500.00 50300-435 SEXUAL ASSAULT INVESTIGAT 750.00 0.00 0.00 0.00 750.00 50300-436 T PENSE 81,500.00 0.00 0.00 0.00 81, 500.00 50300-437 COUNTY RADIO SERVICES 5,000.00 0.00 4,674.00 93.48 326.00 50300-450 EBT E I ST 1,910.00 0.00 1,905.73 99.78 4.27 50300-450-01 DEBT SERVICE PRINCIPAL 61,600.00 0.00 61,594.67 99.99 5.33 TOTAL SE ICES 243,860.00 13,101.61 104,721.68 42.94 139,138.32 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 10 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND POLICE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 50300-507 INSURANCE POLICE 7,247.00 0.00 0.00 0.00 7,247.00 50300-525 PRINCIPAL RIGHT-TO-USE LE 1,992.00 0.00 0.00 0.00 1,992.00 TOTAL SUNDRY CHARGES 9,239.00 0.00 0.00 0.00 9,239.00 CAPITAL OUTLAY 50300-615 VEHICLES & EQUIPMENT 60,000.00 64,226.00 64,226.00 107.04 4,226.00) 50300-621 OTHER EQUIPMENT 63,300.00 0.00 0.00 0.00 63,300.00 TOTAL CAPITAL OUTLAY 123,300.00 64,226.00 64,226.00 52.09 59,074.00 * DEPARTMENT TOTAL 1,457,199.00 138,191.10 671,346.43 46.07 785,852.57 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 11 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND MUNICIPAL COURT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50350-101 SALARIES 88,430.00 7,014.78 46,101.26 52.13 42,328.74 50350-102 LONGEVITY 1,200.00 87.70 570.05 47.50 629.95 50350-103 OVERTIME 0.00 0.00 128.34 0.00 128.34) 50350-104 FICA 6,915.00 530.43 3,563.67 51.54 3,351.33 50350-105 RETI REMENT 9,520.00 756.81 5,046.14 53.01 4,473.86 50350-106 HEALTH INSURANCE 8,170.00 680.30 4,081.80 49.96 4,088.20 50350-108 CERTIFICATION 600.00 0.00 0.00 0.00 600.00 50350-109 LONG TERM DISABILITY 230.00 18.50 111.00 48.26 119.00 50350-115 WORKER'S C MPE E. NSATIC ON 230.00 0.00 0.00 0.00 230.00 50350-117 DENTAL INSURANCE 685.00 60.32 361.92 52.84 323.08 50350-118 LIFE INSURANCE 60.00 4.80 28.80 48.00 31.20 50350-120 EMPLOYEE BONUS 110.00 0.00 108.28 98.44 1.72 50350-190 LEDC V RTIME 0.00 657.52) 0.00 0.00 0.00 TOTAL PERSONAL SERVICES 116,150.00 8,496.12 60,101.26 51.74 56,048.74 SUPPLIES 50350-201 OFF CE ES 650.00 57.50) 0.00 0.00 650.00 50350-205 OPERATIONAL SUPPLIES 350.00 0.00 15.38 4.39 334.62 TOTAL SUPE IES 1,000.00 57.50) 15.38 1.54 984.62 MAINTENANCE AND REPAIRS 50350-307 OFFICE EQUIPMENT 2,200.00 0.00 149.95 6.82 2,050.05 TOTAL MAINTENANCE AND REPAIRS 2,200.00 0.00 149.95 6.82 2,050.05 SERVICES 50350-401 COMMUNICATIONS 360.00 30.00 180.00 50.00 180.00 50350-407 TECHNOLOGY 7,900.00 0.00 10,174.38 128.79 2,274.38) 50350-412 AVEL AND TRAINING 3,200.00 1,008.11 2,042.17 63.82 1,157.83 50350-420 DUES, FEES, AND MEMBERSHI 130.00 0.00 55.00 42.31 75.00 50350-421 PRINTING 650.00 0.00 0.00 0.00 650.00 50350-427 LEGAL FEES 10,000.00 3,293.00 15,342.52 153.43 5,342.52) TOTAL SERVICES 22,240.00 4,331.11 27,794.07 124.97 5,554.07) SUNDRY CHARGES CAPITAL OUTLAY * * DEPARTMENT TOTAL 141,590.00 12,769.73 88,060.66 62.19 53,529.34 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 12 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND CODE ENFORCEMENT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50400-101 SALARIES 92,860.00 7,669.68 47,293.77 50.93 45,5 566.23 50400-103 OVERTIME 1,000.00 0.00 195.95 19.60 804.05 50400-104 FICA 7,300.00 586.73 3,640.38 49.87 3,659.62 50400-105 RETIREMENT 12,290.00 991.69 6,094.72 49.59 6,195.28 50400-106 HEALTH INSURANCE 16,330.00 1,360.60 8,163.60 49.99 8,166.40 50400-107 CLOTHING 1,440.00 0.00 0.00 0.00 1,440.00 50400-108 CERTIFICATION 1,200.00 0.00 0.00 0.00 1,200.00 50400-109 LONG TERM DISABILITY 300.00 27.97 167.82 55.94 132.18 50400-115 WORKER'S C MPENSATION 2,020.00 0.00 1,427.74 70.68 592.26 50400-117 DENTAL INSURANCE 900.00 74.34 446.04 49.56 453.96 50400-118 LIFE INSURA ANCE 120.00 9.60 57.60 48.00 62.40 50400-120 EMPLOYEE BONUS 220.00 0.00 216.56 98.44 3.44 TO: AL N NAL ICES 135,980.00 10,720.61 67,704.18 49.79 68,275.82 SUPPLIES 50400-201 OFFICE SUPPLIES 500.00 0.00 299.40 59.88 200.60 50400-202 C 0s AGE 100.00 0.00 0.00 0.00 100.00 50400-204 SMALL TOOLS 100.00 0.00 0.00 0.00 100.00 50400-205 OPBRATIONAL U JPPI LIES 100.00 0.00 45.76 45.76 54.24 50400-210 FUEL 2,800.00 124.55 645.54 23.06 2,154.46 TOTAL SUPPLIES 3,600.00 124.55 990.70 27.52 2,609.30 MAINTENANCE AND REPAIRS 50400-302 VEHICLE MAINTENANCE 2,000.00 0.00 204.49 10.22 1,795.51 50400-307 OFFICE EQUIPMENT 800.00 0.00 0.00 0.00 800.00 TOTAL MAINTENANCE AND REPAIRS 2,800.00 0.00 204.49 7.30 2,595.51 SERVICES 50400-401 COMMUNICATIONS 2,000.00 0.00 569.96 28.50 1,430.04 50400-407 TECHNOLOGY 14,000.00 0.00 12,999.00 92.85 1,001.00 50400-412 TRAVEL AND TRAINING 3,500.00 0.00 225.00 6.43 3,275.00 50400-420 DUES, FEES, AND MEMEBERSH 1,000.00 0.00 0.00 0.00 1,000.00 50400-421 PRINTING 300.00 0.00 0.00 0.00 300.00 50400-426 PROF E IC ONAL FEES 27,500.00 4,641.13 17,274.68 62.82 10,225.32 50400-427 LEGAL FEES 500.00 0.00 0.00 0.00 500.00 50400-435 CLEAN UP 15,000.00 0.00 6,945.64 46.30 8,054.36 TOTAL SERVICES 63,800.00 4,641.13 38,014.28 59.58 25,785.72 SUNDRY CHARGES CAPITAL OUTLAY DEPARTMENT TOTAL 206,180.00 15,486.29 106,913.65 51.85 99,266.35 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 13 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND FIRE DEPARTMENT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50500-101 SALARIES 12, 000.00 923.08 6,000.02 50.00 5,999.98 50500-104 FICA 920.00 70.62 459.03 49.89 460.97 50500-115 WORKERS' COMPENSATION 10,000.00 0.00 5,597.46 55.97 4,402.54 TOTAL PERSONAL SERVICES 22,920.00 993.70 12,056.51 52.60 10,863.49 SUPPLIES 50500-201 OFFICE UPPLIES 1,500.00 0.00 599.99 40.00 900.01 50500-204 SMALL TOOLS 1,000.00 0.00 70.04 7.00 929.96 50500-205 OPER I IONAL SUPP I E S 1,500.00 0.00 17.50 1.17 1,482.50 50500-210 FUEL 2,000.00 26.10 295.57 14.78 1,704.43 TOTAL I P P PLIES 6,000.00 26.10 983.10 16.39 5,016.90 MAINTENANCE AND REPAIRS 50500-302 VEHICLE MAINTENANCE 5,000.00 0.00 49.98 1.00 4,950.02 50500-303 EQUIPMENT 25,000.00 3,354.63 10,148.68 40.59 14,851.32 50500-305 BUILDING AND GROUNDS 10,000.00 1,610.00 14,909.00 149.09 4,909.00) 50500-317 OFFICE EQUIPMENT 1,000.00 0.00 0.00 0.00 1,000.00 TOTAL MAINTENANCE AND REPAIRS 41,000.00 4,964.63 25,107.66 61.24 15,892.34 SERVICES 50500-401 COL M NICATIONS 4,000.00 179.98 1,079.88 27.00 2,920.12 50500-402 ELECTRIC 2,800.00 238.13 1,572.82 56.17 1,227.18 50500-405 GAS 3,800.00 238.21 2,206.02 58.05 1,593.98 50500-412 TRAVEL AND TRAINING 5,000.00 0.00 0.00 0.00 5,000.00 50500-420 DUES, FEES, AND MEM 45 B. ERSHI 2,000.00 0.00 1,750.00 87.50 250.00 50500-450 DEBT SERVICE -INTEREST 8,000.00 632.34 4,227.03 52.84 3,772.97 50500-451 DEBT SERVICE-PRINCIPAL 49,250.00 4,132.73 24,363.39 49.47 24,886.61 TOTAL SERVICES 74,850.00 5,421.39 35,199.14 47.03 39,650.86 SUNDRY CHARGES 50500-530 FIREMEN'S PENSION 19,000.00 0.00 9,000.04 47.37 9,999.96 TOTAL SUNDRY CHARGES 19,000.00 0.00 9,000.04 47.37 9,999.96 CAPITAL OUTLAY DEPARTMENT TOTAL 163,770.00 11,405.82 82,346.45 50.28 81,423.55 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 14 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND PARKS AND RECREATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50600-101 SALARIES 234,940.00 17,636.68 107,494.10 45.75 127,445.90 50600-102 LONGEVITY 2,580.00 170.78 1,080.04 41.86 1,499.96 50600-103 OVERTIME 2,500.00 170.52 908.09 36.32 1,591.91 50600-104 FICA 18,545.00 1,323.32 8,190.35 44.16 10,354.65 50600-105 RETI REMENT 31,350.00 2,344.84 14,179.62 45.23 17,170.38 50600-106 HEALTH INSURANCE 45,200.00 4,130.96 21,650.67 47.90 23,549.33 50600-107 CLOTHING 3,250.00 507.16 1,721.91 52.98 1,528.09 50600-108 CERTIFICATION 2,400.00 92.32 600.08 25.00 1,799.92 50600-109 LONG TERI M ITY 755.00 66.04 362.85 48.06 392.15 50600-115 WORKER'S COMPENSATION 5,200.00 0.00 10,175.17 195.68 4,975.17) 50600-117 DENTAL INSURANCE 2,710.00 255.30 1,350.84 49.85 1,359.16 50600-118 LIFE INSURANCE 300.00 24.00 129.60 43.20 170.40 50600-120 L OY E EE NUS 545.00 0.00 433.12 79.47 111.88 TOTAL PERSONAL SERVICES 350,275.00 26,721.92 168,276.44 48.04 181,998.56 SUPPLIES 50600-201 OFFICE ES 50.00 0.00 0.00 0.00 50.00 50600-204 SMALL TOOLS 500.00 0.00 230.80 46.16 269.20 50600-205 P PERATIONAL ES 7,500.00 32.36 1,408.27 18.78 6,091.73 50600-206 SPLASH PAD CHEMICALS 6,000.00 0.00 0.00 0.00 6,000.00 50600-210 FUEL 13,800.00 840.21 4,132.65 29.95 9,667.35 TOTAL SUPPLIES 27,850.00 872.57 5,771.72 20.72 22,078.28 MAINTENANCE AND REPAIRS 50600-302 VEHICLE MAINTENANCE 2,500.00 0.00 2,318.80 92.75 181.20 50600-303 EQUIPMENT 6,000.00 637.41 2,093.42 34.89 3, 906.58 50600-305 BUILDING AND GROUNDS 15,000.00 694.70 5,763.31 38.42 9,236.69 50600-306 BALLFIELD MAINTENANCE 15,000.00 9,030.04 9,485.20 63.23 5,514.80 50600-307 DOG PARK 1,000.00 0.00 0.00 0.00 1,000.00 50600-308 SPLASH PAD MAINTENANCE 5,000.00 215.35 215.35 4.31 4,784.65 TOTAL MAINTENANCE AND REPAIRS 44,500.00 10,577.50 19,876.08 44.67 24,623.92 SERVICES 50600-401 COMMUNI ATIONS 2,500.00 208.30 1,349.01 53.96 1,150.99 50600-402 ELECTRIC 7,500.00 712.13 4,918.52 65.58 2,581.48 50600-405 GAS 0.00 0.00 345.80 0.00 345.80) 50600-412 TRAVEL AND TRAINING 1,200.00 0.00 1,137.12 94.76 62.88 50600-420 DUES, FEES, AND MEMBERSH I 100.00 0.00 0.00 0.00 100.00 TOTAL SERVICES 11,300.00 920.43 7,750.45 68.59 3,549.55 SUNDRY CHARGES CAPITAL OUTLAY DEPARTMENT TOTAL 433,925.00 39,092.42 201,674.69 46.48 232,250.31 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 15 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND SWIMMING POOL DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50601-101 SALARIES 30,060.00 80.00 80.00 0.27 29,980.00 50601-103 OVERTIME 1,000.00 0.00 0.00 0.00 1,000.00 50601-104 FICA 2,300.00 6.12 6.12 0.27 2,293.88 50601-115 WORKERS COMPENSATION 680.00 0.00 0.00 0.00 680.00 TOTAL PERSO ONAL SERVICES 34,040.00 86.12 86.12 0.25 33,953.88 SUPPLIES 50601-201 OFFICE SUPPLIES 150.00 0.00 0.00 0.00 150.00 50601-203 o. NCE CONS 3,500.00 0.00 0.00 0.00 3,5 500.00 50601-205 OPERATIONAL SUPPLIES 15,000.00 54.47 5,830.97 38.87 9,169.03 TOTAL SUPI P PLIES 18,650.00 54.47 5,830.97 31.27 12,819.03 MAINTENANCE AND REPAIRS 50601-303 EQUIPMENT 2,000.00 0.00 0.00 0.00 2,000.00 50601-305 BUIL ING AND DS 10,000.00 0.00 45.00 0.45 9,955.00 TOTAL MAINTENANCE AND REPAIRS 12,000.00 0.00 45.00 0.38 11,955.00 SERVICES 50601-401 0 JNICATIONS 600.00 43.81 262.07 43.68 337.93 50601-402 ELECTRIC 3,000.00 255.52 1,135.58 37.85 1,864.42 50601-412 TRAVEL AND TRAINING 1,500.00 0.00 0.00 0.00 1,500.00 TOTAL SERVICES 5,100.00 299.33 1,397.65 27.40 3,702.35 DEPARTMENT TOTAL * 69,790.00 439.92 7,359.74 10.55 62,430.26 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 16 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND BADU RV PARK DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES SUPPLIES 50602-205 OPERATIONAL SUPPLIES 0.00 8.03 8.03 0.00 8.03) TOTAL SUPPLIES 0.00 8.03 8.03 0.00 8.03) MAINTENANCE AND REPAIRS 50602-305 BUILDING AND ROUNDS 1,000.00 47.96 102.32 10.23 897.68 TOTAL MAINTENANCE AND REPAIRS 1,000.00 47.96 102.32 10.23 897.68 SERVICES 50602-402 ELECTRIC 1,800.00 18.87 414.77 23.04 1,385.23 50602-436 RV SPACE MGMT FEE-AM LEG: I 3,000.00 0.00 387.08 12.90 2,612.92 TOTAL SERVI ICES 4,800.00 18.87 801.85 16.71 3,998.15 * DEPARTMENT TOTAL 5,800.00 74.86 912.20 15.73 4,887.80 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 17 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND ROBINSON RV PARK DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50604-101 SALARIES 9, 600.00 737.70 4,795.05 49.95 4,804.95 50604-104 FICA 1,095.00 75.86 508.97 46.48 586.03 50604-115 WOF KERS COMPENSATION 25.00 0.00 0.00 0.00 25.00 TOTAL PERSONAL SERVICES 10,720.00 813.56 5,304.02 49.48 5,415.98 SUPPLIES 50604-201 OFFICE UPPLIES 50.00 0.00 26.77 53.54 23.23 50604-205 OPERATIONAL SUPPLIES 600.00 11.05 150.50 25.08 449.50 TOTAL U IES 650.00 11.05 177.27 27.27 472.73 MAINTENANCE AND REPAIRS 50604-303 EQUIPMENT 400.00 0.00 0.00 0.00 400.00 50604-305 30 I ING AND DS 2,500.00 5.60 153.03 6.12 2,346.97 TOTAL MAINTENANCE AND REPAIRS 2,900.00 5.60 153.03 5.28 2,746.97 SERVICES 50604-401 C NS 5,000.00 345.97 2,245.36 44.91 2,754.64 50604-402 ELECTRIC 22,000.00 2,272.85 8,191.36 37.23 13,808.64 50604-405 PROPI ANE 2,000.00 252.00 1,404.70 70.24 595.30 50604-407 TECHNOLOGY 500.00 0.00 0.00 0.00 500.00 50604-460 CREDIT CARD FEES 4,000.00 395.26 2,323.43 58.09 1,676.57 TOTAL SERVICES 33,500.00 3,266.08 14,164.85 42.28 19,335.15 CAPITAL OUTLAY DEPARTMENT TOTAL 47,770.00 4,096.29 19,799.17 41.45 27,970.83 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 18 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND DEPOT MUSEUM DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES SUPPLIES 50605-205 OPERATIONAL SUPPLIES 300.00 0.00 45.10 15.03 254.90 TOTAL SUPPLIES 300.00 0.00 45.10 15.03 254.90 MAINTENANCE AND REPAIRS 50605-305 BUILDING AND ROUNDS 10,400.00 140.00 3,518.52 33.83 6,881.48 TOTAL MAINTENANCE AND REPAIRS 10,400.00 140.00 3,518.52 33.83 6,881.48 SERVICES 50605-401 COMMUNI CATIONS 3,000.00 231.42 1,386.15 46.21 1,613.85 50605-434 CONTRACT LABOR 2,350.00 0.00 0.00 0.00 2,350.00 TOTAL SE 71 ICES 5,350.00 231.42 1,386.15 25.91 3,963.85 * DEPARTMENT TOTAL 16,050.00 371.42 4,949.77 30.84 11,100.23 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 19 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND JLK ARENA DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50606-101 SALARIES 125,540.00 4,378.90 35,438.18 28.23 90,101.82 50606-103 OVERTIME 0.00 0.00 577.10 0.00 577.10) 50606-104 FICA 9,620.00 283.22 2,438.90 25.35 7,181.10 50606-105 RETIREMENT 11,710.00 566.20 4,474.51 38.21 7,235.49 50606-106 HEALTH INSURAN N ICE 32,900.00 1,370.76 9,585.16 29.13 23,314.84 50606-109 LONG TERM DISABILITY 250.00 41.26) 91.58 36.63 158.42 50606-115 WORKER'S COMPENSATION 3,360.00 0.00 4,613.14 137.30 1,253.14) 50606-117 DENTAL INSURANCE 2,240.00 103.25 693.84 30.98 1,546.16 50606-118 LIFE ANCE 120.00 9.60) 38.40 32.00 81.60 50606-120 EMPLOYEE BONUS 220.00 0.00 108.28 49.22 111.72 TOTAL R S SON L EI ERVICES 185,960.00 6,651.47 58,059.09 31.22 127,900.91 SUPPLIES 50606-201 OFFICE SUPPLIES 400.00 0.00 6.56 1.64 393.44 50606-204 SMAI L TOOLS 300.00 0.00 0.00 0.00 300.00 50606-205 OPERTIONAL SUPPLIES 2,700.00 0.00 3,005.26 111.31 305.26) 50606-206 SHAY IGS 9,900.00 0.00 3,044.25 30.75 6,855.75 50606-209 ALCOHOLIC BEVERAGES 10,220.00 33.65 3,765.90 36.85 6,454.10 50606-210 FUEL 5,000.00 107.96 3,031.91 60.64 1,968.09 TOTAL SUPPLIES 28,520.00 141.61 12,853.88 45.07 15,666.12 MAINTENANCE AND REPAIRS 50606-302 VEHICLE MAINTENANCE 250.00 0.00 0.00 0.00 250.00 50606-303 EQUIPMENT 8,000.00 356.58 3,380.80 42.26 4,619.20 50606-305 BUILDING AND GROUNDS 12,000.00 191.19 5,492.10 45.77 6,507.90 50606-307 OFFICE EQUIPMENT 0.00 0.00 41.44 0.00 41.44) TOTAL MAINTENANCE AND REPAIRS 20,250.00 547.77 8,914.34 44.02 11,335.66 SERVICES 50606-401 COMMUNICATIONS 4,000.00 99.99 912.47 22.81 3,087.53 50606-402 ELECTRICITY 28,000.00 4,234.61 21,108.37 75.39 6,891.63 50606-405 PROPANE 2,400.00 0.00 2,785.55 116.06 385.55) 50606-407 TECHNOLOGY 0.00 0.00 620.10 0.00 620.10) 50606-412 TRAVEL & TRAI NING 500.00 68.34 136.80 27.36 363.20 50606-420 DUES, FEES, & MEMBERSHIPS 1,000.00 0.00 0.00 0.00 1,000.00 50606-421 PRODU JCT TION X SES 0.00 393.00 1,030.00 0.00 1,030.00) 50606-426 CONTRACT LABOR 0.00 735.60 735.60 0.00 735.60) 50606-460 CREDIT CARD FEES 0.00 95.07 444.45 0.00 444.45) TOTAL SERVICES 35,900.00 5,626.61 27,773.34 77.36 8,126.66 CAPITAL OUTLAY 50606-601 CAE OUTLAY 60,000.00 0.00 71,570.00 119.28 11,570.00) TOTAL CAPITAL OUTLAY 60,000.00 0.00 71,570.00 119.28 11,570.00) * DEPARTMENT TOTAL 330,630.00 12,967.46 179,170.65 54.19 151,459.35 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 20 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND LANTEX THEATER DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50610-101 SALARIES 13,840.00 1,064.00 6,916.00 49.97 6,924.00 50610-104 FICA 1,060.00 81.38 528.97 49.90 531.03 50610-115 WOF KERS COMPENSATION 65.00 0.00 0.00 0.00 65.00 TOTAL PERSONAL SERVICES 14,965.00 1,145.38 7,444.97 49.75 7,520.03 SUPPLIES 50610-201 OFFICE UPPLIES 100.00 0.00 0.00 0.00 100.00 50610-205 OPERATIONAL SUPPLIES 3,500.00 0.00 48.34 1.38 3,451.66 50610-209 ALCOHOLIC BEVE GES 0.00 33.65 195.74 0.00 195.74) TOTAL SUPPLIES 3,600.00 33.65 244.08 6.78 3,355.92 MAINTENANCE AND REPAIRS 50610-303 EQUIPMENT 3,500.00 1,500.00 3,247.87 92.80 252.13 50610-305 BUILDING & GROUNDS 2,500.00 0.00 399.47 15.98 2,100.53 TOTAL MA: IN N TEI NANCE AND A IRS 6,000.00 1,500.00 3,647.34 60.79 2,352.66 SERVICES 50610-401 COMMUNICATIONS 2,500.00 226.27 1,296.83 51.87 1,203.17 50610-402 ELECTRIC 5,000.00 209.73 2,515.46 50.31 2,484.54 50610-405 GAS 3,100.00 0.00 1,562.28 50.40 1,537.72 50610-407 TECHNOLOGY 500.00 0.00 0.00 0.00 500.00 50610-420 DUES, FEES, & MEMBERSHIPS 1,000.00 0.00 0.00 0.00 1,000.00 50610-430 ADVERTISING 2,500.00 0.00 0.00 0.00 2,500.00 TOTAL SERVICES 14,600.00 436.00 5,374.57 36.81 9,225.43 CAPITAL OUTLAY * DEPARTMENT TOTAL 39,165.00 3,115.03 16,710.96 42.67 22,454.04 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 21 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND GOLF COURSE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50650-101 SALARIES 275,000.00 20,484.19 131,029.99 47.65 143,970.01 50650-102 LONGEVITY 1,740.00 92.30 574.65 33.03 1,165.35 50650-103 OVERTIME 3,000.00 192.12 552.61 18.42 2,447.39 50650-104 FICA 21,500.00 1,546.81 9,880.54 45.96 11,619.46 50650-105 RETI REMENT 31,450.00 2,154.69 13,948.76 44.35 17,501.24 50650-106 HEALTH INSURANCE 32,100.00 2,674.74 16,048.44 50.00 16,051.56 50650-107 CLOTHING 1,000.00 0.00 0.00 0.00 1,000.00 50650-108 CERTIFICATION 1,200.00 23.06 149.89 12.49 1,050.11 50650-109 LONG TERM ITY 515.00 46.43 278.58 54.09 236.42 50650-115 NORKERS COMPENSATION 6,800.00 0.00 2,919.08 42.93 3,880.92 50650-117 DEN NTAL INSURANCE 2,420.00 210.33 1,261.98 52.15 1,158.02 50650-118 LIFE INSURANCE 240.00 14.40 86.40 36.00 153.60 50650-120 L OY E EE NUS 440.00 0.00 433.12 98.44 6.88 TOTAL PERSONAL SERVICES 377,405.00 27,439.07 177,164.04 46.94 200,240.96 SUPPLIES 50650-201 OFFI CE ES 300.00 0.00 248.81 82.94 51.19 50650-202 POSTAGE 200.00 0.00 0.00 0.00 200.00 50650-203-01 FOOD & SNA CKS 7,000.00 726.11 3,312.19 47.32 3,687.81 50650-203-02 NON ALCOHOLIC BEVERAGES 9,000.00 962.47 4,729.78 52.55 4,270.22 50650-204 SMALL TOOLS 1,000.00 0.00 15.25 1.53 984.75 50650-205 OPERATIONAL SUPPLIES 2,000.00 29.77 1,480.52 74.03 519.48 50650-207 PRO SHOP INV ENTORY 15,000.00 2,139.71 10,400.72 69.34 4,599.28 50650-209 ALCOHOLIC BEVERAGES 20,000.00 2,208.30 9,949.87 49.75 10,050.13 50650-210 FUEL 6,000.00 710.92 3,689.44 61.49 2,310.56 TOTAL SUPPLIES 60,500.00 6,777.28 33,826.58 55.91 26,673.42 MAINTENANCE AND REPAIRS 50650-302 VEHICLE MAINTENANCE 400.00 0.00 0.00 0.00 400.00 50650-303 EQUIPMENT 15,000.00 301.44 807.41 5.38 14,192.59 50650-305 BUILDING AND GROUNDS 5,400.00 0.00 641.82 11.89 4,758.18 50650-306-01 FERTILIZER 34,000.00 0.00 23,080.00 67.88 10,920.00 50650-306-02 CHEMICALS 54,000.00 3,236.95 48,356.53 89.55 5,643.47 50650-306-03 TOP DRES SSING, SAND, SOIL 3,000.00 0.00 0.00 0.00 3,000.00 50650-306-04 IRRIGATION REPAIRS 4,000.00 0.00 4,268.20 106.71 268.20) 50650-306-05 IRF IO DN SUPE IES 2,000.00 0.00 0.00 0.00 2, 000.00 50650-306-06 COURSE SUPPLIES 2,000.00 0.00 0.00 0.00 2,000.00 50650-306-07 OVER SEEDING, SOD, RIGS 6,000.00 0.00 2,208.00 36.80 3,792.00 50650-307 MAINTENANCE OF GOLE CARTS 1,500.00 0.00 0.00 0.00 1,500.00 TOTAL MAINTENANCE AND REPI A IRS 127,300.00 3,538.39 79,361.96 62.34 47,938.04 SERVICES 50650-401 COMMUNICATIONS 6,000.00 428.86 2,611.07 43.52 3,388.93 50650-402 ELECTRICITY 17,500.00 3,076.49 8,404.37 48.02 9,095.63 50650-407 TECHNOLOGY 1,000.00 0.00 0.00 0.00 1,000.00 50650-412 TRAVEL & TRAINING 1,000.00 0.00 1,248.40 124.84 248.40) 50650-416 CART LEASE INTEREST 27,000.00 2,250.00 13,500.00 50.00 13,500.00 50650-417 REN N TAL OF EQUIPMENT 1,500.00 112.50 787.50 52.50 712.50 50650-420 DUES FEES AND MEMBERSHIPS 1,800.00 0.00 475.00 26.39 1,325.00 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 22 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND GOLF COURSE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 50650-434 CONTRACT LABOR 49,500.00 4,125.00 24,750.00 50.00 24,750.00 50650-460 CREDIT CARD FEES 9,500.00 1,257.43 5,736.64 60.39 3,763.36 TOTAL SERVICES 114,800.00 11,250.28 57,512.98 50.10 57,287.02 CAPITAL OUTLAY 50650-602 BUILDINGS & IMPROVEMENTS 0.00 0.00 69,418.50 0.00 69,418.50) 50650-615 VEHICLES & EQUIPMENT 235,595.00 0.00 0.00 0.00 235,595.00 TOTAL CAPITAL OUTLAY 235,595.00 0.00 69,418.50 29.47 166,176.50 * DEPARTMENT TOTAL 915,600.00 49,005.02 417,284.06 45.57 498,315.94 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 23 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND STREETS DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50800-101 SALARIES 206,390.00 13,784.63 78,522.57 38.05 127,867.43 50800-102 LONGEVITY 0.00 48.47 87.71 0.00 87.71) 50800-103 OVERTIME 2,500.00 40.38 279.64 11.19 2,220.36 50800-104 FICA 16,200.00 846.04 5,798.23 35.79 10,401.77 50800-105 RETI REMENT 24,190.00 1,832.09 10,358.35 42.82 13,831.65 50800-106 HEALTH INSURANCE 32,660.00 2,985.26 15,842.68 48.51 16,817.32 50800-107 CLOTHING 2,600.00 0.00 270.38 10.40 2,329.62 50800-108 CERTIFICATION 2,400.00 184.60 1,199.90 50.00 1,200.10 50800-109 LONG TERI M ITY 590.00 42.67 530.46 89.91 59.54 50800-115 WORKER'S COMPENSATION 9,680.00 0.00 6,854.20 70.81 2,825.80 50800-117 DENTAL INSURANCE 2,700.00 208.79 1,145.43 42.42 1,554.57 50800-118 LIFE INSURANCE 240.00 16.92 183.00 76.25 57.00 50800-120 L Y E EE NUS 440.00 0.00 346.50 78.75 93.50 TOTAL PERSONAL SERVICES 300,590.00 19,989.85 121,419.05 40.39 179,170.95 SUPPLIES 50800-204 SMAL TOOLS 5,000.00 0.00 652.07 13.04 4,347.93 50800-205 OPERATIONAL SUPPLIES 10,000.00 362.68 3,381.84 33.82 6,618.16 50800-205-01 STREE ET REPAIR 15,000.00 0.00 0.00 0.00 15,000.00 50800-205-02 COLD MIX 52,000.00 117.54 23,043.26 44.31 28,956.74 50800-205-03 STREET SIGNAGE 20,000.00 927.63 945.62 4.73 19,054.38 50800-210 FUEL 18,000.00 1,251.26 5,320.69 29.56 12,679.31 TOTAL SUPPLIES 120,000.00 2,659.11 33,343.48 27.79 86,656.52 MAINTENANCE AND REPAIRS 50800-302 VEHICLE MAINTENANCE 7,500.00 7.50 991.53 13.22 6,508.47 50800-303 EQUIPMENT 10,000.00 389.50 3,091.02 30.91 6,908.98 50800-304 MACHINERY 32,500.00 1,231.90 27,967.04 86.05 4,532.96 50800-305 BUILDING AND GROUNDS 2,500.00 398.95 639.59 25.58 1,860.41 50800-320 DRAINAGE 50,000.00 0.00 0.00 0.00 50,000.00 TOTAL MAINTENANCE AND REPAIRS 102,500.00 2,027.85 32,689.18 31.89 69,810.82 SERVICES 50800-401 COMMUNI ATIONS 3,300.00 123.88 1,111.09 33.67 2,188.91 50800-402 ELECTRIC 1,000.00 92.21 379.07 37.91 620.93 50800-405 GAS 700.00 0.00 86.45 12.35 613.55 50800-412 TRAVEL AND TRAINING 1,000.00 0.00 89.00 8.90 911.00 50800-416 RENTAL OF EQUIPMENT 7,500.00 0.00 0.00 0.00 7,500.00 50800-420 DUES, FEES, MEMBERSHIPS 0.00 0.00 76.94 0.00 76.94) 50800-450 DEBT SERVICE INTEREST 15,000.00 913.65 6,208.73 41.39 8,791.27 50800-450-01 DEBT SERVICE PRINCIPAL 53,000.00 4,531.00 26,459.17 49.92 26,540.83 TOTAL SE CES 81,500.00 5,660.74 34,410.45 42.22 47,089.55 SUNDRY CHARGES 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 24 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND STREETS DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY 50800-603 STREETS 147,000.00 1,339.20 66,516.26 45.25 80,483.74 50800-604 CURBS AND GUTTERS 50,000.00 686.02 1,145.68 2.29 48,854.32 50800-615 VEHICLES & EQUIPMENT 150,105.00 0.00 150,104.98 100.00 0.02 50800-621 OTHER 550,000.00 0.00 0.00 0.00 550,000.00 TOTAL CAPITAL OUTLAY 897,105.00 2,025.22 217,766.92 24.27 679,338.08 * DEPARTMENT TOTAL 1,501,695.00 32,362.77 439,629.08 29.28 1,062,065.92 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 25 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 10 -GENERAL FUND CAPITAL OUTLAY DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY TOTAL EXPENDITURES 6,697,384.00 450,473.93 3,185,198.00 47.56 3,512,186.00 REVENUES OVER/ (UNDER) EXPENDITURES ( 803,407.00) ( 95,664.09) 156,342.11) 19.46 647,064.89) END OF REPORT 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 15 -INTEREST & SINKING FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY 472,754.00 12,069.92 438,929.38 92.85 33,824.62 TOTAL REVENUES 472,754.00 12,069.92 438,929.38 92.85 33,824.62 EXPENDITURE SUMMARY GOLF COURSE 20,940.00 1,744.93 10,469.58 50.00 10,470.42 SERIES 2017 GO BONDS 445,100.00 0.00 50,050.00 11.24 395,050.00 ** * TOTAL EXPENDITURES 466,040.00 1,744.93 60,519.58 12.99 405,520.42 REVENUES OVER/ (UNDER) EXPENDITURES 6,714.00 10,324.99 378,409.80 636.13 371,695.80) 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 15 -INTEREST & SINKING REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 4101 TAX REVENUE-CURRENT 449,754.00 8,888.85 425,744.95 94.66 24,009.05 4102 TAX REVENUE-DELINQUENT 5,000.00 825.21 4,773.61 95.47 226.39 4103 PENALTY & INTEREST 3,000.00 881.87 2,782.04 92.73 217.96 4701 INTEREST 15,000.00 1,473.99 5,628.78 37.53 9,371.22 TOTAL 472,754.00 12,069.92 438,929.38 92.85 33,824.62 * TOTAL REVENUE 472,754.00 12,069.92 438,929.38 92.85 33,824.62 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 15 -INTEREST & SINKING GOLF COURSE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES 50650-450 GOLF NOTE INTEREST 4,810.00 406.00 2,487.00 51.70 2,323.00 50650-450-01 GOLE NOTE PRINCIPAL 16,130.00 1,338.93 7,982.58 49.49 8,147.42 TOTAL SERVICES 20,940.00 1,744.93 10,469.58 50.00 10,470.42 ** * DEPARTMENT TOTAL 20,940.00 1,744.93 10,469.58 50.00 10,470.42 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 15 -INTEREST & SINKING SERIES 2017 GO BONDS DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES SERVICES 50800-435 BOND AGENT FEES 400.00 0.00 200.00 50.00 200.00 50800-450 SERIES 2017 GO INTEREST 99,700.00 0.00 49,850.00 50.00 49,850.00 50800-450-01 ERIES 2017 GO PRINCIPAL 345,000.00 0.00 0.00 0.00 345,000.00 TOTAL SERVICES 445,100.00 0.00 50,050.00 11.24 395,050.00 * DEPARTMENT TOTAL 445,100.00 0.00 50,050.00 11.24 395,050.00 * * TOTAL EXPENDITURES 466,040.00 1,744.93 60,519.58 12.99 405,520.42 * REVENUES OVER/ (UNDER) EXPENDITURES 6,714.00 10,324.99 378,409.80 636.13 371,695.80) END OF REPORT 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUE 10,561,990.00 801,832.79 5,112,638.12 48.41 5,449,351.88 * TOTAL REVENUES 10,561,990.00 801,832.79 5,112,638.12 48.41 5,449,351.88 EXPENDITURE SUMMARY ADMINISTRATION 854,218.00 59,388.51 408,297.42 47.80 445,920.58 CUSTOMER CONVENIENCE STA 214,010.00 4,568.73 95,794.21 44.76 118,215.79 SANITATION 801,867.00 68,530.44 394,316.51 49.17 407,550.49 WATER PLANT 904,826.00 70,164.71 388,756.06 42.96 516,069.94 WATER DISTRIBUTION 1,333,554.00 26,088.95 355,385.34 26.65 978,168.66 SEWER PLANT 927,155.00 35,405.52 319,538.38 34.46 607,616.62 SEWER COLLECTION 884,965.00 43,754.30 298,607.59 33.74 586,357.41 ELECTRIC 4,666,204.00 474,142.00 2,436,205.42 52.21 2,229,998.58 CAPITAL OUTLAY 2,335,723.00 294,193.17 682,227.47 29.21 1,653,495.53 TOTAL EXPENDITURES 12,922,522.00 1,076,236.33 5,379,128.40 41.63 7,543,393.60 * REVENUES OVER/ (UNDER) EXPENDITURES ( 2,360,532.00) ( 274,403.54) 266,490.28) 11.29 2,094,041.72) 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE 4101 ELECTRIC 5,206,840.00 366,481.03 2,460,449.41 47.25 2,746,390.59 4102 WATER 1,879,000.00 159,914.19 909,839.51 48.42 969,160.49 4103 SEWER 1,720,000.00 146,673.54 888,975.00 51.68 831,025.00 4104 SANITATION 1,008,000.00 89,004.92 512,419.32 50.84 495,580.68 4106 ADMINISTR. TION UE 80,000.00 7,338.94 42,980.02 53.73 37,019.98 4108 CUSTOMER CONVENIENCE STATION 153,000.00 10,781.50 57,508.78 37.59 95,491.22 4110 ELECTRIC TAP FEES 15,000.00 1,138.50 18,974.00 126.49 3,974.00) 4120 WATER TAP FEES 35,000.00 0.00 14,457.90 41.31 20,542.10 4121 SEWER TAP S 35,000.00 3,800.00) 21,843.00 62.41 13,157.00 4126 CUSTOMER SERVICE INSPECTIONS 650.00 75.00 450.00 69.23 200.00 4127 RECLAIMED WATER SALES 5,000.00 0.00 0.00 0.00 5,000.00 4150 HAY CONTRACT REVENUE 10,000.00 0.00 6,240.00 62.40 3,760.00 4151 ELECTRIC SYSTEMS RADES 2,000.00 0.00 1,315.63 65.78 684.37 4152 TSU LEASE 9,000.00 0.00 2,250.00 25.00 6,750.00 4220 VA ATE ER TAP VALUA: TION 8,000.00 0.00 0.00 0.00 8,000.00 4221 SEWER TAP EVALUATION 8,000.00 0.00 1,000.00 12.50 7,000.00 4512 CDBG GRA NT 0.00 0.00 21,746.98 0.00 21,746.98) 4627 CREDIT CARD FEE PAYMENTS 34,000.00 2,830.55 16,907.06 49.73 17,092.94 4701 INTEE REST ON INVESTMENTS 350,000.00 21,262.21 134,680.55 38.48 215,319.45 4790 MISCELLANEOUS INCOME 3,500.00 132.41 600.96 17.17 2,899.04 TOTAL REVENUE 10,561,990.00 801,832.79 5,112,638.12 48.41 5,449,351.88 * TOTAL REVENUE 10,561,990.00 801,832.79 5,112,638.12 48.41 5,449,351.88 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND ADMINISTRATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51100-101 SALARIES 85,080.00 6,545.61 42,749.79 50.25 42,330.21 51100-103 OVERTIME 5,000.00 480.93 2,228.97 44.58 2,771.03 51100-104 FICA 6,910.00 519.30 3,338.91 48.32 3,571.09 51100-105 RETIREMENT 11,650.00 912.38 5,795.33 49.75 5,854.67 51100-106 HEALTH INSURANCE 24,620.00 1,629.72 9,778.32 39.72 14,841.68 51100-107 CLOTHING 1,000.00 0.00 0.00 0.00 1,000.00 51100-109 LONG TERM DISABILITY 280.00 22.80 136.80 48.86 143.20 51100-115 WORKER'S COMPENSATION 230.00 0.00 0.00 0.00 230.00 51100-117 DENTAL SURANCE 1,510.00 130.03 780.18 51.67 729.82 51100-118 LIFE INSURANCE 120.00 9.60 57.60 48.00 62.40 51100-120 M PI YEE E BONUS 220.00 0.00 216.56 98.44 3.44 TOTAL PERSONAL SERVICES 136,620.00 10,250.37 65,082.46 47.64 71,537.54 SUPPLIES 51100-201 OFFICE LIES 2,000.00 0.00 414.34 20.72 1,585.66 51100-202 POSTAGE 12,500.00 1,130.92 8,043.41 64.35 4,456.59 51100-205 DE AL ES 1,000.00 0.00 20.00 2.00 980.00 TOTAL SUPPLIES 15,500.00 1,130.92 8,477.75 54.70 7,022.25 MAINTENANCE AND REPAIRS 51100-307 OFFICE EQUIPMENT 2,500.00 0.00 0.00 0.00 2,500.00 TOTAL MAINTENANCE AND REPAIRS 2,500.00 0.00 0.00 0.00 2,500.00 SERVICES 51100-401 COMMI 10 UNICATIONS 2,400.00 29.86 1,579.61 65.82 820.39 51100-407 TECHNOLOGY 31,000.00 39.70 33,590.47 108.36 2,590.47) 51100-412 TRAVEL AND TRAINING 5,000.00 0.00 35.58 0.71 4,964.42 51100-426 PROFESSIONAL FEES 85,048.00 4,621.57 38,169.36 44.88 46,878.64 51100-435 BOND AGENT FEES 2,000.00 0.00 1,000.00 50.00 1,000.00 51100-450 LNB AUTO METER NOTE I 12,300.00 0.00 0.00 0.00 12,300.00 51100-450-01 LNB - AUTO METER NOTE P 35,300.00 0.00 0.00 0.00 35,300.00 51100-460 CREDIT CARD FEES 34,000.00 2,432.55 14,876.64 43.75 19,123.36 TOTAL SERVICES 207,048.00 7,123.68 89,251.66 43.11 117,796.34 SUNDRY CHARGES 51100-550 FEE IN LIEU OF TAX 9,450.00 625.20 3,935.51 41.65 5,514.49 51100-552 ADM & OTHER OVERHEAD 483,100.00 40,258.34 241,550.04 50.00 241,549.96 TOTAL SUNDRY CHARGES 492,550.00 40,883.54 245,485.55 49.84 247,064.45 CAPITAL OUTLAY DEPART T TMENT TOTAL 854,218.00 59,388.51 408,297.42 47.80 445,920.58 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND CUSTOMER CONVENIENCE STA DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51200-101 SALARIES 52, 050.00 1,112.35 21,304.11 40.93 30,745.89 51200-102 LONGEVITY 960.00 20.77 350.80 36.54 609.20 51200-103 OVERTIME 1,500.00 44.68 256.19 17.08 1,243.81 51200-104 FICA 4,180.00 276.05 1,759.94 42.10 2,420.06 51200-105 RETI REMENT 6,600.00 153.92 2,632.02 39.88 3,967.98 51200-106 HEALTH INSURANCE 12,545.00 369.79 4,967.92 39.60 7,577.08 51200-107 CLOTHING 775.00 62.02 261.92 33.80 513.08 51200-109 LONG TERM DISABILITY 160.00 14.47 78.13 48.83 81.87 51200-115 WORKER'S C MPENSATIO N 2,980.00 0.00 5,321.31 178.57 2,341.31) 51200-117 DENTAL INSURANCE 690.00 24.69 290.09 42.04 399.91 51200-118 LIFE INSURA ANCE 60.00 2.28 23.40 39.00 36.60 51200-120 EMPLOYEE BONUS 110.00 0.00 86.62 78.75 23.38 TO: AL NAL C CES 82,610.00 2,081.02 37,332.45 45.19 45,277.55 SUPPLIES 51200-201 OFFICE SUPPLIES 500.00 0.00 14.00 2.80 486.00 51200-204 SMA TOO. 100.00 0.00 41.79 41.79 58.21 51200-205 OPERATIONAL SUPPLIES 100.00 0.00 0.00 0.00 100.00 51200-210 FUEL 1,500.00 26.10 128.78 8.59 1,371.22 TOTAL SUPPLIES 2,200.00 26.10 184.57 8.39 2,015.43 MAINTENANCE AND REPAIRS 51200-303 EQUIPMENT 500.00 0.00 0.00 0.00 500.00 51200-304 MACHINERY 5,000.00 0.00 6,668.62 133.37 1,668.62) 51200-305 BUILE - ING AND GROUNDS 1,500.00 0.00 60.75 4.05 1,439.25 TOTAL MAINTENANCE AND REPAIRS 7,000.00 0.00 6,729.37 96.13 270.63 SERVICES 51200-401 COMMUNICATIONS 2,000.00 143.80 933.99 46.70 1,066.01 51200-402 ELECTRIC 1,200.00 160.18 521.60 43.47 678.40 51200-404 DISPOSAL FEES 75,000.00 1,952.43 22,146.51 29.53 52,853.49 51200-407 TECHNOLOGY 1,000.00 0.00 0.00 0.00 1,000.00 51200-426 PROFESSIONAL FEES 25,000.00 0.00 23,000.00 92.00 2,000.00 51200-460 CREDIT ARD FEES 2,500.00 205.20 1,045.72 41.83 1,454.28 TOTAL SERVICES 106,700.00 2,461.61 47,647.82 44.66 59,052.18 SUNDRY CHARGES CAPITAL OUTLAY 51200-602 BUILDINGS AND IMPROVEMENT 15,500.00 0.00 3,900.00 25.16 11,600.00 TOTAL CAPITAL OUTLAY 15,500.00 0.00 3,900.00 25.16 11,600.00 DEPARTMENT TOTAL 214,010.00 4,568.73 95,794.21 44.76 118,215.79 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND SANITATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES 51201-404 DISPOSAL FEES 775,000.00 66,301.50 381,000.83 49.16 393,999.17 TOTAL SERVICES 775, 000.00 66,3 301.50 381,000.83 49.16 393, 999.17 SUNDRY CHARGES 51201-550 IN LIEU OF TAX 26,867.00 2,228.94 13,315.68 49.56 13,551.32 TOTAL SUNDRY CHARGES 26,867.00 2,228.94 13,315.68 49.56 13,551.32 DEPARTMENT TOTAL 801,867.00 68,530.44 394,316.51 49.17 407,550.49 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND WATER PLANT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51300-101 SALARIES 137,560.00 10, 600.89 70,178.10 51.02 67,381.90 51300-102 LONGEVITY 910.00 66.94 420.47 46.21 489.53 51300-103 OVERTIME 19,000.00 2,110.09 8,872.47 46.70 10,127.53 51300-104 FICA 12,370.00 949.86 5,928.89 47.93 6,441.11 51300-105 RETI REMENT 20,890.00 1,703.91 10,525.46 50.39 10,364.54 51300-106 HEALTH INSURANCE 19,305.00 1,413.53 8,660.61 44.86 10,644.39 51300-107 CLOTHING 1,590.00 332.89 551.41 34.68 1,038.59 51300-108 CERTIFICATION 3,850.00 290.38 1,887.47 49.03 1,962.53 51300-109 LONG TERI M ITY 450.00 28.96 173.76 38.61 276.24 51300-115 WORKER'S COMPENSATION 4,290.00 0.00 6,6 671.99 155.52 2,381.99) 51300-117 DENTAL INSURANCE 1,680.00 151.68 912.68 54.33 767.32 51300-118 LIFE INSURANCE 100.00 7.60 45.60 45.60 54.40 51300-120 L Y E EE NUS 180.00 0.00 171.44 95.24 8.56 TOTAL PERSONAL SERVICES 222,175.00 17,656.73 115,000.35 51.76 107,174.65 SUPPLIES 51300-201 OFF CE ES 550.00 0.00 244.67 44.49 305.33 51300-202 POSTAGE 50.00 0.00 19.26 38.52 30.74 51300-204 SMALL TOOLS 600.00 0.00 0.00 0.00 600.00 51300-205 OPERATIONAL SUPPLIES 137,500.00 16,402.14 83,741.77 60.90 53,758.23 51300-210 FUEL 3,000.00 219.78 946.97 31.57 2,053.03 TOTAL SUPPLIES 141,700.00 16,621.92 84,952.67 59.95 56,747.33 MAINTENANCE AND REPAIRS 51300-302 VEHICLE MAINTENANCE 4,500.00 0.00 1,266.99 28.16 3,233.01 51300-303 EQUIPMENT 85,000.00 5, 670.90 14,671.69 17.26 70,328.31 51300-305 BUILDING AND GROUNDS 3,500.00 0.00 1,026.82 29.34 2,473.18 51300-312 BOARDS ON DAM 10,000.00 731.74 761.47 7.61 9,238.53 51300-315-05 TML INSURANCE CLAIMS 0.00 0.00 5,261.25 0.00 5,261.25) TOTAL MAINTENANCE AND REPAIRS 103,000.00 6,402.64 22,988.22 22.32 80,011.78 SERVICES 51300-401 COMMUNICATIONS 6,000.00 479.85 3,033.32 50.56 2,966.68 51300-402 ELECTRIC 44,000.00 2,407.32 18,124.70 41.19 25,875.30 51300-404 DISPOSAL FEES 35,000.00 787.07 8,235.90 23.53 26,764.10 51300-407 CHNOLOGY 5,000.00 0.00 0.00 0.00 5,000.00 51300-412 TRAVEL AND TRAINING 2,375.00 0.00 12.84 0.54 2,362.16 51300-415 TESTING FEES 16,500.00 1,196.96 7,982.56 48.38 8,517.44 51300-416 RENTAL OF EQUIPMENT 500.00 0.00 0.00 0.00 500.00 51300-420 DUES, FEES, AND MEMBERSHI 5,000.00 4,493.30 4,568.30 91.37 431.70 51300-432 WATER CONSERVATION PROGRA 500.00 0.00 0.00 0.00 500.00 51300-452 E RIES 2016 WTP N REST 32,256.00 0.00 16,128.00 50.00 16,128.00 51300-452-01 SERIES 2016 WTP PRINCIPAL 60,000.00 0.00 0.00 0.00 60,000.00 51300-453 RIES 2017 TAX & REV CO' 3,815.00 0.00 1,906.54 49.97 1,908.46 51300-453-01 SERIES2017 TAX & REV co's 8,135.00 0.00 0.00 0.00 8,135.00 TOTAL SEI C CES 219,081.00 9,364.50 59,992.16 27.38 159,088.84 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND WATER PLANT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 51300-550 IN LIEU OF TAX 197,295.00 14,556.92 94,714.66 48.01 102,580.34 51300-553 CONTRIBUTION TO SINKING F 21,575.00 5,562.00 11,108.00 51.49 10,467.00 TOTAL SUNDRY CHARGES 218,870.00 20,118.92 105,822.66 48.35 113,047.34 CAPITAL OUTLAY * DEPARTMENT TOTAL 904,826.00 70,164.71 388,756.06 42.96 516,069.94 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND WATER DISTRIBUTION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51325-101 SALARIES 166,110.00 12, 697.62 82,708.13 49.79 83,401.87 51325-102 LONGEVITY 1,600.00 129.22 834.80 52.18 765.20 51325-103 OVERTIME 20,000.00 1,280.20 8,299.06 41.50 11,700.94 51325-104 FICA 14,670.00 1,018.71 6,658.21 45.39 8,011.79 51325-105 RETI REMENT 24,760.00 1,875.04 12,107.11 48.90 12,652.89 51325-106 HEALTH INSURANCE 30,340.00 2,422.97 14,748.50 48.61 15,591.50 51325-107 CLOTHING 2,250.00 228.92 288.91 12.84 1,961.09 51325-108 CERTIFICATION 3,750.00 259.58 1,687.27 44.99 2,062.73 51325-109 LONG TERI M ITY 510.00 39.45 236.70 46.41 273.30 51325-115 WORKER'S COMPENSATION 5,100.00 0.00 3,300.50 64.72 1,799.50 51325-117 DENTAL INSURANCE 2,180.00 229.69 1,389.90 63.76 790.10 51325-118 LIFE INSURANCE 140.00 10.80 64.80 46.29 75.20 51325-120 L OY E EE NUS 250.00 0.00 243.63 97.45 6.37 TOTAL PERSONAL SERVICES 271,660.00 20,192.20 132,567.52 48.80 139,092.48 SUPPLIES 51325-201 OFF ICE ES 800.00 0.00 0.00 0.00 800.00 51325-204 SMALL TOOLS 2,500.00 0.00 463.33 18.53 2,036.67 51325-205 OPBRATIONAL U PPI LIES 1,500.00 0.00 693.36 46.22 806.64 51325-210 FUEL 15,000.00 575.86 3,415.05 22.77 11,584.95 TOTAL SUPPLIES 19,800.00 575.86 4,571.74 23.09 15,228.26 MAINTENANCE AND REPAIRS 51325-302 VEHICLE MAINTENANCE 13,000.00 162.60 2,530.83 19.47 10,469.17 51325-303 EQUIPMENT 17,500.00 0.00 686.57 3.92 16,813.43 51325-304 MACHINERY 16,000.00 43.14 3,975.54 24.85 12,024.46 51325-305 BUILDING AND GROUNDS 2,500.00 489.02 534.23 21.37 1,965.77 51325-310 UTILITIES 110,000.00 993.36 67,207.40 61.10 42,792.60 51325-311 SYSTEM IMPROVEMENTS 15,000.00 0.00 0.00 0.00 15,000.00 51325-315-05 TML INSURANCE CLAIMS 0.00 0.00 5,261.25 0.00 5,261.25) 51325-320 REPAIR UTILITY STREET CUT 22,000.00 2,734.53 3,758.59 17.08 18,241.41 TOTAL MAINTENANCE AND REPA AIRS 196,000.00 4,422.65 83,954.41 42.83 112,045.59 SERVICES 51325-401 COMMUNICATIONS 5,300.00 426.48 2,722.12 51.36 2,577.88 51325-402 ELECTRIC 13,000.00 1,885.58 7,044.64 54.19 5,955.36 51325-407 TECHNOLOGY 5,000.00 0.00 0.00 0.00 5,000.00 51325-412 TRAVEL AND TRAINING 3,375.00 80.00 394.71 11.70 2,980.29 51325-415 TESTING FEES 0.00 1,196.96) 0.00 0.00 0.00 51325-416 RENTAL OF EQUIPMENT 500.00 0.00 0.00 0.00 500.00 51325-420 DUES, FEES, AND MEMBERSHI 400.00 0.00 37.50 9.38 362.50 51325-426 PR o SIONAL FEE S 10,650.00 407.12 2,939.37 27.60 7,710.63 51325-428 WATER TAP EVALUATION 8,000.00 703.98) 411.26 5.14 7,588.74 51325-450 RIES 2022 INTEREST 182,056.00 0.00 91,027.75 50.00 91,028.25 51325-450-01 SERIES 2022 PRINCIPAL 425,000.00 0.00 0.00 0.00 425,000.00 51325-451 E RIES 2016 INTEREST 32,256.00 0.00 16,128.00 50.00 16,128.00 51325-451-01 SERIES 2016 PRINCIPAL 60,000.00 0.00 0.00 0.00 60,000.00 51325-453 SERI E S2017 TAX & REV CO'S 15,654.00 0.00 7,827.07 50.00 7,826.93 51325-453-01 SERIES2017 TAX & REV CO'S 33,384.00 0.00 0.00 0.00 33,384.00 4-15-2025 09:13 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND WATER DISTRIBUTION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 51325-454 TWDB SERIES 2018 B INTERE 11,519.00 0.00 5,759.25 50.00 5,759.75 51325-454-01 TWDB SERIES 2018 B PRINCI I 40,000.00 0.00 0.00 0.00 40,000.00 TOTAL SERVICES 846,094.00 898.24 134,291.67 15.87 711,802.33 SUNDRY CHARGES CAPITAL OUTLAY * DEPARTMENT TOTAL 1,333,554.00 26,088.95 355,385.34 26.65 978,168.66 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 10 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND SEWER PLANT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51350-101 SALARIES 121, 960.00 9,443.33 61,365.38 50.32 60,594.62 51350-102 LONGEVITY 310.00 25.38 159.84 51.56 150.16 51350-103 OVERTIME 12,500.00 364.56 3,690.32 29.52 8,809.68 51350-104 FICA 10,600.00 727.07 4,844.15 45.70 5,755.85 51350-105 RETI REMENT 17,900.00 1,311.85 8,626.74 48.19 9,273.26 51350-106 HEALTH INSURANCE 19,305.00 1,413.54 8,660.65 44.86 10,644.35 51350-107 CLOTHING 1,590.00 51.42 300.38 18.89 1,289.62 51350-108 CERTIFICATION 3,550.00 267.32 1,737.58 48.95 1,812.42 51350-109 LONG TERI M ITY 400.00 28.97 173.82 43.46 226.18 51350-115 WORKER'S COMPENSATION 3,680.00 0.00 1,987.48 54.01 1, 692.52 51350-117 DENTAL INSURANCE 1,010.00 85.61 516.25 51.11 493.75 51350-118 LIFE INSURANCE 100.00 7.60 45.60 45.60 54.40 51350-120 L o Y E EE NUS 180.00 0.00 171.44 95.24 8.56 TOTAL PERSONAL SERVICES 193,085.00 13,726.65 92,279.63 47.79 100,805.37 SUPPLIES 51350-201 OFF CE ES 500.00 0.00 0.00 0.00 500.00 51350-202 POSTAGE 50.00 0.00 0.00 0.00 50.00 51350-204 SMALL TOOLS 750.00 0.00 9.98 1.33 740.02 51350-205 OPERATIONAL SUPPLIES 30,000.00 884.46 19,450.07 64.83 10,549.93 51350-210 FUEL 4,000.00 208.15 1,809.33 45.23 2,190.67 TOTAL SUPPLIES 35,300.00 1,092.61 21,269.38 60.25 14,030.62 MAINTENANCE AND REPAIRS 51350-302 VEHICLE MAINTENANCE 4,500.00 0.00 982.46 21.83 3,517.54 51350-303 EQUIPMENT 70,000.00 562.95 9,160.13 13.09 60,839.87 51350-304 MACHINERY 5,000.00 61.47 374.06 7.48 4,625.94 51350-305 BUILDING AND GROUNDS 2,500.00 97.12 529.69 21.19 1,970.31 51350-311 SYSTEM IMPROVEMENTS 15,000.00 0.00 0.00 0.00 15,000.00 51350-315-05 TML INSURANCE CLAIMS 0.00 0.00 5,261.25 0.00 5,261.25) TOTAL MAINTENANCE AND REPAIRS 97,000.00 721.54 16,307.59 16.81 80,692.41 SERVICES 51350-401 COMMUNI ATIONS 6,000.00 669.92 3,935.58 65.59 2,064.42 51350-402 ELECTRIC 62,000.00 3,357.31 25,469.44 41.08 36,530.56 51350-407 TECHNOLOGY 5,000.00 0.00 2,500.50 50.01 2,499.50 51350-412 TRAVEL AND TRAINING 2,375.00 0.00 109.85 4.63 2,265.15 51350-415 TESTING FEES 35,000.00 0.00 8,558.24 24.45 26,441.76 51350-420 DUES, FEES, AND MEMBERSHI 4,000.00 4,493.30) 3,573.53 89.34 426.47 51350-426 PROFESSIONAL FEES 15,000.00 0.00 0.00 0.00 15,000.00 51350-451 SERIES 2016 SEWER PLANT I 69,890.00 0.00 34,944.00 50.00 34,946.00 51350-451-01 SERIES 2016 SEWER PLANT P 130,000.00 0.00 0.00 0.00 130,000.00 51350-453 SERIES 2017 TAX & REV CO' 11,590.00 0.00 5,794.44 50.00 5,795.56 51350-453-01 SE RIES 2017 TAX & REV CO' 24,715.00 0.00 0.00 0.00 24,715.00 51350-454 TWDB SERIES 2018 C INTERE 6,650.00 0.00 3,321.75 49.95 3,328.25 51350-454-01 TWDB E E RIES 2018 C PRINCI I 30,000.00 0.00 0.00 0.00 30,000.00 TOTAL SERVICES 402,220.00 466.07) 88,207.33 21.93 314,012.67 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 11 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND SEWER PLANT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 51350-550 IN LIEU OF TAX 180,600.00 15,556.79 91,925.45 50.90 88,674.55 51350-553 CONTRIBUTION TO SINKING F 18,950.00 4,774.00 9,549.00 50.39 9,401.00 TOTAL SUNDRY CHARGES 199,550.00 20,330.79 101,474.45 50.85 98,075.55 CAPITAL OUTLAY CONTRIBUTIONS TO OTHER FU DEPARTMENT TOTAL 927,155.00 35,405.52 319,538.38 34.46 607,616.62 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 12 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND SEWER COLLECTION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51375-101 SALARIES 186,700.00 14,281.42 93,295.92 49.97 93, 404.08 51375-102 LONGEVITY 1,600.00 129.22 834.80 52.18 765.20 51375-103 OVERTIME 22,500.00 1,512.87 10,077.11 44.79 12,422.89 51375-104 FICA 16,470.00 1,148.29 7,546.46 45.82 8,923.54 51375-105 RETI REMENT 27,800.00 2,116.76 13,736.43 49.41 14,063.57 51375-106 HEALTH INSURANCE 34,140.00 2,649.74 16,288.54 47.71 17,851.46 51375-107 CLOTHING 2,590.00 228.93 288.93 11.16 2,301.07 51375-108 CERTIFICATION 4,150.00 290.42 1,887.73 45.49 2,262.27 51375-109 LONG TERI M ITY 580.00 45.31 271.86 46.87 308.14 51375-115 WORKER'S COMPENSATION 5,730.00 0.00 9,151.00 159.70 3,421.00) 51375-117 DENTAL INSURANCE 2,460.00 254.97 1,541.58 62.67 918.42 51375-118 LIFE INSURANCE 160.00 12.40 74.40 46.50 85.60 51375-120 L OY E EE NUS 280.00 0.00 279.73 99.90 0.27 TOTAL PERSONAL SERVICES 305,160.00 22,670.33 155,274.49 50.88 149,885.51 SUPPLIES 51375-201 OFF ICE ES 2,000.00 0.00 0.00 0.00 2,000.00 51375-204 SMALL TOOLS 2,500.00 0.00 27.43 1.10 2,472.57 51375-205 OPBRATIONAL U PPI LIES 5,000.00 0.00 1,408.75 28.18 3,591.25 51375-210 FUEL 18,000.00 948.66 5,659.26 31.44 12,340.74 TOTAL SUPPLIES 27,500.00 948.66 7,095.44 25.80 20,404.56 MAINTENANCE AND REPAIRS 51375-302 VEHICLE MAINTENANCE 13,000.00 231.24 1,413.37 10.87 11,586.63 51375-303 EQUIPMENT 80,000.00 7,330.83 24,591.98 30.74 55,408.02 51375-304 MACHINERY 21,000.00 55.93 3,871.24 18.43 17,128.76 51375-305 BUILDING AND GROUNDS 2,500.00 83.03 98.69 3.95 2,401.31 51375-310 UTILITIES 30,000.00 3,148.02 28,252.84 94.18 1,747.16 51375-311 SYSTEM IMPROVEMENTS 40,000.00 0.00 0.00 0.00 40,000.00 51375-314 LIFT STATIONS REBUILDS 20,000.00 0.00 385.80 1.93 19,614.20 51375-315-05 HAIL DAMAGE-TML 0.00 0.00 5,261.25 0.00 5,261.25) 51375-320 REPAIR UTILITY STREET CUT 22,000.00 2,734.53 3,758.59 17.08 18,241.41 TOTAL MAINTENANCE AND REPAIRS 228,500.00 13,583.58 67,633.76 29.60 160,866.24 SERVICES 51375-401 COMMUNI ATIONS 5,400.00 532.88 2,958.50 54.79 2,441.50 51375-402 ELECTRIC 10,000.00 953.67 4,983.73 49.84 5,016.27 51375-405 GAS 1,000.00 89.95 540.93 54.09 459.07 51375-407 TECHNOLOGY 5,000.00 0.00 0.00 0.00 5,000.00 51375-412 TRAVEL AND TRAINING 3,875.00 80.00 394.73 10.19 3,480.27 51375-415 TESTING FEES 0.00 0.00 594.72 0.00 594.72) 51375-416 RENTAL OF EQUIPMENT 500.00 0.00 0.00 0.00 500.00 51375-420 DUES, FEES, AND MEMBERSHI 500.00 0.00 37.50 7.50 462.50 51375-426 SIONAL FEES 10,650.00 407.13 2,939.38 27.60 7,710.62 51375-428 SEWER TAP EVALUATION 8,000.00 703.97) 3,799.29 47.49 4,200.71 51375-450 EBT ICE INT ST 2,475.00 195.10 1,295.07 52.33 1,179.93 51375-450-01 DEBT SERVICE PRINCIPAL 60,225.00 4,996.97 29,857.35 49.58 30,367.65 51375-453 SE IES 2017 TAX & REV CO' 6,460.00 0.00 3,228.20 49.97 3,231.80 51375-453-01 SERIES 2017 TAX & REV CO' 13,770.00 0.00 0.00 0.00 13,770.00 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 13 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND SEWER COLLECTION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 51375-454 TWDB SERIES 2018 A INTERE 35,950.00 0.00 17,974.50 50.00 17,975.50 51375-454-01 TWDB SERIES 2018 A PRINCI I 160,000.00 0.00 0.00 0.00 160,000.00 TOTAL SERVICES 323,805.00 6,551.73 68,6 603.90 21.19 255,201.10 SUNDRY CHARGES CAPITAL OUTLAY * DEPARTMENT TOTAL 884,965.00 43,754.30 298,607.59 33.74 586,357.41 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 14 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND ELECTRIC DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 51400-101 SALARIES 369,340.00 28, 992.36 187,889.92 50.87 181,450.08 51400-102 LONGEVITY 2,520.00 180.00 1,165.38 46.25 1,354.62 51400-103 OVERTIME 31,000.00 3,231.40 16,385.83 52.86 14,614.17 51400-104 FICA 30,900.00 2,361.66 14,957.25 48.41 15,942.75 51400-105 RETI REMENT 52,100.00 4,231.50 26,613.45 51.08 25,486.55 51400-106 HEALTH INSURANCE 61,100.00 5,090.53 30,543.18 49.99 30,556.82 51400-107 CLOTHING 6,260.00 0.00 528.31 8.44 5,731.69 51400-109 LONG TERM DISABILITY 1,190.00 87.54 525.24 44.14 664.76 51400-115 WORKER'S C MPE ENSATIO ON 9,950.00 0.00 11,957.14 120.17 2,007.14) 51400-117 DENTAL INSURANCE 4,440.00 402.81 2,416.86 54.43 2,023.14 51400-118 LIFE INSURA ANCE 300.00 24.00 144.00 48.00 156.00 51400-120 EMPLOYEE BONUS 550.00 0.00 541.40 98.44 8.60 TO: Z AL AL C CES 569,650.00 44,601.80 293,667.96 51.55 275,982.04 SUPPLIES 51400-201 OFFICE SUPPLIES 200.00 7.16 12.03 6.02 187.97 51400-204 SN 4A TOO. 4,500.00 1,576.86 2,279.89 50.66 2,220.11 51400-205 OPERATIONAL SUPPLIES 700.00 24.90 5,350.05 764.29 4,650.05) 51400-210 FUEL 15,000.00 933.47 5,283.60 35.22 9,716.40 TOTAL SUPPLIES 20,400.00 2,542.39 12,925.57 63.36 7,474.43 MAINTENANCE AND REPAIRS 51400-302 VEHICLE MAINTENANCE 15,000.00 377.92 4,020.07 26.80 10,979.93 51400-303 EQUIPMENT 2,000.00 0.00 1,921.29 96.06 78.71 51400-304 MACHINERY 200.00 92.50 182.47 91.24 17.53 51400-305 BUILDING AND GROUNDS 10,000.00 311.20 6,981.73 69.82 3,018.27 51400-307 TECHNOLOGY 3,500.00 140.71 140.71 4.02 3,359.29 51400-310 UTILITIES 137,000.00 3,077.52 127,181.68 92.83 9,818.32 51400-312 CUSTOMER COMPLIANCE 500.00 0.00 0.00 0.00 500.00 TOTAL MAINTENANCE AND REPAIRS 168,200.00 3,999.85 140,427.95 83.49 27,772.05 SERVICES 51400-401 COMMUNICATIONS 10,500.00 962.46 6,259.76 59.62 4,240.24 51400-402 ELECTRIC 1,000.00 108.55 642.36 64.24 357.64 51400-403 LCRA WHOLESALE 3,040,000.00 219,128.87 1,484,777.22 48.84 1,555,222.78 51400-404 SOLAR POWER BUYBACH K 18,000.00 1,552.13 5,840.66 32.45 12,159.34 51400-412 TRAVEL AND TRAINING 13,000.00 1,088.56 9,597.05 73.82 3,402.95 51400-415 TESTING FEES 3,500.00 0.00 2,479.00 70.83 1,021.00 51400-416 RENTAL OF EQUIPEMENT 500.00 0.00 0.00 0.00 500.00 51400-420 DUES, FEES, AND MEME RSHI 9,000.00 0.00 67.50 0.75 8,932.50 51400-426 PROFESSIONAL FEES 126,000.00 80,650.00 111,283.08 88.32 14,716.92 51400-426-01 LCRA LINE DY 27,300.00 2,272.91 13,595.45 49.80 13,704.55 51400-450 CADENCE LEASE INTEREST 16,615.00 793.50 4,953.25 29.81 11,661.75 51400-450-01 A DENCE LEASE PRINCIPAL 52,920.00 2,781.60 16,497.35 31.17 36,422.65 51400-455 GOVT CAP POLE TRK INT 7,190.00 16,611.52 16,611.52 231.04 9,421.52) 51400-455-01 GOVT CAP POLE TRK PRI 35,711.00 52,917.73 52,917.73 148.18 17,206.73) TOTAL SERVICES 3,361,236.00 378,867.83 1,725,521.93 51.34 1,635,714.07 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 15 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND ELECTRIC DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 51400-550 IN LIEU OF TAX 546,718.00 44,130.13 263,662.01 48.23 283,055.99 TOTAL SUNDRY CHARGES 546, 718.00 44,130.13 263, 662.01 48.23 283, 055.99 CAPITAL OUTLAY * DEPARTMENT TOTAL 4,666,204.00 474,142.00 2,436,205.42 52.21 2,229,998.58 4-15-2025 09:13 AM CITY OF LLAN o PAGE: 16 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 20 -UTILITY FUND CAPITAL OUTLAY DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY 51999-601 ADMINISTRATION 95,281.00 2,154.81 78,646.69 82.54 16,634.31 51999-614 ELECTRIC 194,442.00 0.00 65,662.76 33.77 128,779.24 51999-616 SEWER COLLECTION 35,000.00 184,927.00 186,305.72 532.30 151,305.72) 51999-617 WATER DISTRIBUTION 70,000.00 0.00 2,378.72 3.40 67,621.28 51999-618 WATER PLANT 0.00 2,770.00 2,770.00 0.00 2,770.00) 51999-621 BOND NATER TOWER 1,150,000.00 5,906.52 142,002.42 12.35 1,007,997.58 51999-622 BOND SEWER INVENTORY 791,000.00 98,434.84 204,461.16 25.85 586,538.84 TOTAL CAPITAL OUTLAY 2,335,723.00 294,193.17 682,227.47 29.21 1,653,495.53 DEPARTMENT TOTAL 2,335,723.00 294,193.17 682,227.47 29.21 1,653,495.53 ** * TOTAL EXPENDITURES 12,922,522.00 1,076,236.33 5,379,128.40 41.63 7,543,393.60 REVENUES OVER/ (UNDER) EXPENDITURES ( 2,360,532.00) 274,403.54) 266,490.28) 11.29 2,094,041.72) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 22 -COUNCIL RESTRICTED FUND FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUES 65,000.00 11,685.10 28,936.07 44.52 36,063.93 TOTAL REVENUES 65,000.00 11,685.10 28,936.07 44.52 36,063.93 EXPENDITURE SUMMARY WATER/SEWER 115,000.00 24,000.00 56,740.89 49.34 58,259.11 CAPITAL OUTLAY 130,100.00 14,645.80 38,189.31 29.35 91,910.69 ** * TOTAL XPENDITURES 245,100.00 38,645.80 94,930.20 38.73 150,169.80 REVENUES OVER/ (UNDER) EXPENDITURES 180,100.00) 26,960.70) 65,994.13) 36.64 114,105.87) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 22 -COUNCIL RESTRICTED FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUES 4701 INTEREST 24,000.00 1,349.10 8,279.07 34.50 15,720.93 4999 TRANSFERS IN 41,000.00 10,336.00 20,657.00 50.38 20,343.00 TOTAL REVENUES 65,000.00 11,685.10 28,936.07 44.52 36,063.93 *** TOTAL REVENUE 65,000.00 11,685.10 28,936.07 44.52 36,063.93 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 22 -COUNCIL RESTRICTED FUND WATER/SEWER DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES 51325-426 PROFESSIONAL FEES 115,000.00 24,000.00 56,740.89 49.34 58,259.11 TOTAL SERVICES 115,000.00 24,000.00 56,740.89 49.34 58,259.11 * DEPARTMENT TOTAL 115,000.00 24,000.00 56,740.89 49.34 58,259.11 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 22 -COUNCIL RESTRICTED FUND CAPITAL OUTLAY DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY 51999-613 SEWER PLANT 50,000.00 0.00 4,852.59 9.71 45,147.41 51999-618 WATER PLANT 80,100.00 14,645.80 33,336.72 41.62 46,763.28 TOTAL CAPI TAL OUTLAY 130,100.00 14,645.80 38,189.31 29.35 91,910.69 ** ** DEPARTMENT TOTAL 130,100.00 14,645.80 38,189.31 29.35 91,910.69 * TOTAL EXPENDITURES 245,100.00 38,645.80 94,930.20 38.73 150,169.80 * REVENUES OVER/ (UNDER) EXPENDITURES ( 180,100.00) 26,960.70) 65,994.13) 36.64 114,105.87) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 25 -CHRISTMAS LIGHTING FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY STARRY, STARRY NIGHTS 11,700.00 0.00 2,489.89 21.28 9,210.11 GENERAL 2,400.00 107.53 747.57 31.15 1,652.43 ** * TOTAL REVENUES 14,100.00 107.53 3,237.46 22.96 10,862.54 EXPENDITURE SUMMARY STARRY STARRY NIGHTS 17,600.00 0.00 12,830.53 72.90 4,769.47 ** * TOTAL EXPENDITURES 17,600.00 0.00 12,830.53 72.90 4,769.47 REVENUES OVER/ (UNDER) EXPENDITURES 3,500.00) 107.53 9,593.07) 274.09 6,093.07 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 25 -CHRISTMAS LIGHTING REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE STARRY, STARRY NIGHTS 4102 PARK COLLECTION BUCKET DONATIO 5,200.00 0.00 469.86 9.04 4,730.14 4103 CONCESSION SALES 2,300.00 0.00 825.03 35.87 1,474.97 4104 PHOTOS WITH ANTA 2,000.00 0.00 94.00 4.70 1, 906.00 4109 SNOW DAY 2,000.00 0.00 1,101.00 55.05 899.00 4115 VEND DOR BOOTH RENTAL 200.00 0.00 0.00 0.00 200.00 TOTAL STARRY, STARRY NIGHTS 11,700.00 0.00 2,489.89 21.28 9,210.11 GENERAL 4701 INTEREST 2,400.00 107.53 747.57 31.15 1,652.43 TOTAL GENERAL 2,400.00 107.53 747.57 31.15 1,652.43 TOTAL REVENUE 14,100.00 107.53 3,237.46 22.96 10,862.54 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 25 -CHRISTMAS LIGHTING STARRY STARRY NIGHTS DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUPPLIES 50100-203 CONCESSIONS 4,200.00 0.00 438.05 10.43 3,761.95 50100-205 OPERATIONAL SUPPLIES 1,700.00 0.00 1,717.14 101.01 17.14) 50100-209 SNOW 7,000.00 0.00 6,206.25 88.66 793.75 50100-210 PHOTO EXPENSE 400.00 0.00 0.00 0.00 400.00 50100-213 OVIE EXPENSE 100.00 0.00 0.00 0.00 100.00 TOTAL SUPPLIES 13,400.00 0.00 8,361.44 62.40 5,038.56 MAINTENANCE AND REPAIRS 50100-303 DISPLAY MAIN N C. 3,000.00 0.00 4,198.95 139.97 1,198.95) 50100-305 BUILDING & GROUNDS 1,200.00 0.00 6.54 0.55 1,193.46 TOTAL MAIN NCE AND E EPAIRS 4,200.00 0.00 4,205.49 100.13 5.49) SERVICES 50100-420 DUES FEES & MEMBERSHIPS 0.00 0.00 255.84 0.00 255.84) 50100-460 CREDIT CARD FEES 0.00 0.00 7.76 0.00 7.76) TOTAL SERVICES 0.00 0.00 263.60 0.00 263.60) CAPITAL OUTLAY DEPARTMENT TOTAL 17,600.00 0.00 12,830.53 72.90 4,769.47 ** TOTAL EXPENDITURES 17,600.00 0.00 12,830.53 72.90 4,769.47 REVENUES OVER/ (UNDER) EXPENDITURES ( 3,500.00) 107.53 9,593.07) 274.09 6,093.07 END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 50 -CEMETERY FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUE 900.00 60.80 369.97 41.11 530.03 * TOTAL REVENUES 900.00 60.80 369.97 41.11 530.03 EXPENDITURE SUMMARY EXPENSES 5,000.00 0.00 0.00 0.00 5,000.00 * TOTAL EXPENDITURES 5,000.00 0.00 0.00 0.00 5,000.00 * REVENUES OVER/ (UNDER) EXPENDITURES ( 4,100.00) 60.80 369.97 9.02- 4,469.97) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 50 -CEMETERY REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE 4701 INTE EREST ON INVESTMENTS 900.00 60.80 369.97 41.11 530.03 TOTAL REVENUE 900.00 60.80 369.97 41.11 530.03 ** TOTAL REVENUE 900.00 60.80 369.97 41.11 530.03 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 50 -CEMETERY EXPENSES DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUPPLIES SERVICES CAPITAL OUTLAY 50600-602 BUILDING AND GRO OUNDS 5,000.00 0.00 0.00 0.00 5,000.00 TOTAL CAPITAL OUTLAY 5,000.00 0.00 0.00 0.00 5,000.00 * DEPARTMENT TOTAL 5,000.00 0.00 0.00 0.00 5,000.00 * * TOTAL EXPENDITURES 5,000.00 0.00 0.00 0.00 5,000.00 * REVENUES OVER/ (UNDER) EXPENDITURES ( 4,100.00) 60.80 369.97 9.02- 4,469.97) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 51 -CEMETERY PERPETUAL CARE FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUE 2,000.00 155.76 950.72 47.54 1,049.28 * TOTAL REVENUES 2,000.00 155.76 950.72 47.54 1,049.28 EXPENDITURE SUMMARY EXPENSES 6,500.00 0.00 0.00 0.00 6,500.00 * TOTAL EXPENDITURES 6,500.00 0.00 0.00 0.00 6,500.00 * REVENUES OVER/ (UNDER) EXPENDITURES ( 4,500.00) 155.76 950.72 21.13- 5,450.72) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 51 -CEMETERY PERPETUAL CARE REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE 4701 INTEREST 2,000.00 155.76 950.72 47.54 1,049.28 TOTAL REVENUE 2,000.00 155.76 950.72 47.54 1,049.28 ** TOTAL REVENUE 2,000.00 155.76 950.72 47.54 1,049.28 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 51 -CEMETERY PERPETUAL CARE EXPENSES DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY 50600-602 BUILDING AND ROUNDS 6,500.00 0.00 0.00 0.00 6,500.00 TOTAL CAPITAL OUTLAY 6,500.00 0.00 0.00 0.00 6, 500.00 * DEPARTMENT TOTAL 6,500.00 0.00 0.00 0.00 6,500.00 * * TOTAL EXPENDITURES 6,500.00 0.00 0.00 0.00 6,500.00 REVENUES OVER/ (UNDER) EXPENDITURES ( 4,500.00) 155.76 950.72 21.13- 5,450.72) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 55 -AIRPORT FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUE 1,505,435.00 28,891.11 200,493.89 13.32 1,304,941.11 * TOTAL REVENUES 1,505,435.00 28,891.11 200,493.89 13.32 1,304,941.11 EXPENDITURE SUMMARY AIRPORT 502,132.00 24,562.86 214,861.44 42.79 287,270.56 CAPITAL OUTLAY 1,000,000.00 0.00 0.00 0.00 1,000,000.00 ** * TOTAL XPENDITURES 1,502,132.00 24,562.86 214,861.44 14.30 1,287,270.56 REVENUES OVER/ (UNDER) EXPENDITURES 3,303.00 4,328.25 14,367.55) 434.98- 17,670.55 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 55 -AIRPORT REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE 4570 FUEL SALES 360,000.00 22, 962.11 118,257.40 32.85 241,742.60 4571 HANGER RENT 80, 000.00 5,857.00 51,447.80 64.31 28,552.20 4572 LAND LEASE 500.00 0.00 0.00 0.00 500.00 4574 COVERED PARKING RENT 550.00 72.00 288.00 52.36 262.00 4575 SPECIAL EVENTS 26,500.00 0.00 29,500.69 111.32 3,000.69) 4612 TXDOT GRANT 900,000.00 0.00 0.00 0.00 900,000.00 4621 TXDOT AMI A AN NT R ROCEEDS 50,000.00 0.00 0.00 0.00 50,000.00 4630 INSURANCE PROCEEDS 0.00 0.00 1,000.00 0.00 ( 1,000.00) 4999 TRANSFER IN 87,885.00 0.00 0.00 0.00 87,885.00 TOTAL REVENUE 1,505,435.00 28,891.11 200,493.89 13.32 1,304,941.11 TOTAL REVENUE 1,505,435.00 28,891.11 200,493.89 13.32 1,304,941.11 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 55 -AIRPORT AIRPORT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE PERSONAL SERVICES 50900-101 SALARIES 64,235.00 5,652.71 40,086.37 62.41 24,148.63 50900-103 OVERTIME 6,500.00 0.00 236.50 3.64 6,263.50 50900-104 FICA 5,420.00 432.43 3,092.96 57.07 2,327.04 50900-105 RETIREMENT 6,740.00 518.72 3,558.06 52.79 3,181.94 50900-106 HEALTH INSURANCE 16,450.00 680.30 4,081.80 24.81 12,368.20 50900-107 CLOTHING 300.00 0.00 0.00 0.00 300.00 50900-109 LONG TERM DISABILITY 130.00 13.26 39.78 30.60 90.22 50900-115 WORKERS COMPENSATION 1,390.00 0.00 0.00 0.00 1,390.00 50900-117 DENTAL NSURANCE 1,100.00 37.17 223.02 20.27 876.98 50900-118 LIFE INSURANCE 60.00 4.80 43.20 72.00 16.80 50900-120 N YEE BONUS 110.00 0.00 108.28 98.44 1.72 TOTAL PERSONAL SERVICES 102,435.00 7,339.39 51,469.97 50.25 50,965.03 SUPPLIES 50900-201 OFFICE PE LIES 200.00 26.98 266.65 133.33 66.65) 50900-204 SMALL TOOLS 100.00 0.00 0.00 0.00 100.00 50900-205 OPE E IO I NAL S 1,500.00 70.00 623.02 41.53 876.98 50900-210 FUEL 1,000.00 26.10 231.65 23.17 768.35 50900-212 AVI TION FUEL 280,000.00 11,389.48 105,742.42 37.77 174,257.58 50900-213 AVIATION OIL/RETAIL STOCK 1,000.00 0.00 0.00 0.00 1,000.00 TOTAL SUPPLIES 283,800.00 11,512.56 106,863.74 37.65 176,936.26 MAINTENANCE AND REPAIRS 50900-302 VEHICLE MAINTENANCE 7,800.00 0.00 54.04 0.69 7,745.96 50900-303 EQUIPMENT 7,000.00 599.08 8,190.19 117.00 1,190.19) 50900-305 BUILDING AND GROUNDS 50,000.00 2,257.23 5,197.64 10.40 44,802.36 TOTAL MAINTENANCE AND REPAIRS 64,800.00 2,856.31 13,441.87 20.74 51,358.13 SERVICES 50900-401 COMMUNICATIONS 5,400.00 627.75 3,375.52 62.51 2,024.48 50900-402 ELECTRIC 11,000.00 1,332.85 4,492.22 40.84 6,507.78 50900-412 TRAVEL AND TRAINING 0.00 0.00 540.00 0.00 540.00) 50900-416 RENTAL OF EQUIPMENT 500.00 40.00 240.00 48.00 260.00 50900-420 DUES, FEES 5 MEMBERSHIPS 6,500.00 254.00 383.00 5.89 6,117.00 50900-428 SPECIAL EVENTS EXPENSES 23,197.00 600.00 34,055.12 146.81 10,858.12) TOTAL SERVICES 46,597.00 2,854.60 43,085.86 92.46 3,511.14 SUNDRY CHARGES 50900-505 INSURANCE LIABILITY 4,500.00 0.00 0.00 0.00 4,500.00 TOTAL SUNDRY CHARGES 4,500.00 0.00 0.00 0.00 4,500.00 CAPITAL OUTLAY DEPARTMENT TOTAL 502,132.00 24,562.86 214,861.44 42.79 287,270.56 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 55 -AIRPORT CAPITAL OUTLAY DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY 50999-692 GRANT EXPENDITURES 1,000,000.00 0.00 0.00 0.00 1,000,000.00 TOTAL CAPITAL OUTLAY 1,000,000.00 0.00 0.00 0.00 1,000,000.00 * DEPARTMENT TOTAL 1,000,000.00 0.00 0.00 0.00 1,000,000.00 * * TOTAL EXPENDITURES 1,502,132.00 24,562.86 214,861.44 14.30 1,287,270.56 REVENUES OVER/ (UNDER) EXPENDITURES 3,303.00 4,328.25 14,367.55) 434.98- 17,670.55 END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 61 -CHILD SAFETY FUND FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Revenue 0.00 8,739.56 8,739.56 0.00 8,739.56) * TOTAL REVENUES 0.00 8,739.56 8,739.56 0.00 8,739.56) EXPENDITURE SUMMARY REVENUES OVER/ (UNDER) EXPENDITURES 0.00 8,739.56 8,739.56 0.00 8,739.56) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 61 -CHILD SAFETY FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE Revenue 4711 CHILD SAFETY FEES 0.00 8,739.56 8,739.56 0.00 8,739.56) TOTAL Rever e 0.00 8,739.56 8,739.56 0.00 8,739.56) ** TOTAL REVENUE 0.00 8,739.56 8,739.56 0.00 8,739.56) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 61 -CHILD SAFETY FUND EXPENDITURES DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES = = * REVENUES OVER/ (UNDER) EXPENDITURES 0.00 8,739.56 8,739.56 0.00 8,739.56) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 62 -HOTEL OCCUPANCY TAX FUND FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Revenue 165,000.00 3,555.78 79,776.62 48.35 85,223.38 * TOTAL REVENUES 165,000.00 3,555.78 79,776.62 48.35 85,223.38 EXPENDITURE SUMMARY ADMINISTRATION 171,910.00 1,740.30 41,868.26 24.35 130,041.74 TOTAL EXPENDITURES 171,910.00 1,740.30 41,868.26 24.35 130,041.74 * REVENUES OVER/ (UNDER) EXPENDITURES ( 6,910.00) 1,815.48 37,908.36 548.60- 44,818.36) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 62 -HOTEL OCCUPANCY TAX FUND REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE Revenue 4106 HOTEL/MOTEL TAX 165,000.00 3,555.78 79,776.62 48.35 85,223.38 TOTAL Revenue 165,000.00 3,555.78 79,776.62 48.35 85,223.38 ** TOTAL REVENUE 165,000.00 3,555.78 79,776.62 48.35 85,223.38 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 62 -HOTEL OCCUPANCY TAX FUND ADMINISTRATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUNDRY CHARGES 50200-521 CHAMBER OF COMMERCE 123,900.00 1,126.17 29,462.68 23.78 94,437.32 50200-522 LLANO MUSEUM 23,010.00 209.15 5,471.64 23.78 17,538.36 50200-523 HOT TAX DISTRIBUTIONS 25,000.00 404.98 6,933.94 27.74 18,066.06 TOTAL SUNDRY CHARGES 171,910.00 1,740.30 41,868.26 24.35 130,041.74 * DEPARTMENT TOTAL 171,910.00 1,740.30 41,868.26 24.35 130,041.74 * * TOTAL EXPE ENDITURES 171,910.00 1,740.30 41,868.26 24.35 130,041.74 REVENUES OVER/ (UNDER) EXPENDITURES ( 6,910.00) 1,815.48 37,908.36 548.60- 44,818.36) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 78 -TEXAS WATER DEVELOPMENT B FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUES 25,000.00 2,797.43 16,534.63 66.14 8,465.37 TOTAL REVENUES 25,000.00 2,797.43 16,534.63 66.14 8,465.37 EXPENDITURE SUMMARY SANDSTONE AC LINE 228,810.00 26,598.20 26,598.20 11.62 202,211.80 MAIN STREET TRUNK LINE 44,570.00 17,389.80 17,389.80 39.02 27,180.20 ** * TOTAL XPENDITURES 273,380.00 43,988.00 43,988.00 16.09 229,392.00 REVENUES OVER/ (UNDER) EXPENDITURES 248,380.00) 41,190.57) 27,453.37) 11.05 220,926.63) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 78 -TEXAS WATER DEVELOPMENT B REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUES 4701 INTEREST 25,000.00 2,797.43 16,534.63 66.14 8,465.37 TOTAL REVENUES 25,000.00 2,797.43 16,534.63 66.14 8,465.37 * TOTAL REVENUE 25,000.00 2,797.43 16,534.63 66.14 8,465.37 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 78 -TEXAS WATER DEVELOPMENT B SANDSTONE AC LINE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES SUNDRY CHARGES CAPITAL OUTLAY 51325-610 SANDSTONE AC LINE 228,810.00 26,598.20 26,598.20 11.62 202,211.80 TOTAL CAPITAL OUTLAY 228,810.00 26,598.20 26,598.20 11.62 202,211.80 * DEPARTMENT TOTAL 228,810.00 26,598.20 26,598.20 11.62 202,211.80 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 78 -TEXAS WATER DEVELOPMENT B MAIN STREET TRUNK LINE DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES CAPITAL OUTLAY 51375-610 MAIN STREET TRUNK LINE 44,570.00 17,389.80 17,389.80 39.02 27,180.20 TOTAL CAPITAL OUTLAY 44,570.00 17,389.80 17,389.80 39.02 27,180.20 * DEPARTMENT TOTAL 44,570.00 17,389.80 17,389.80 39.02 27,180.20 * * TOTAL EXPE ENDITURES 273,380.00 43,988.00 43,988.00 16.09 229,392.00 REVENUES OVER/ (UNDER) EXPENDITURES ( 248,380.00) ( 41,190.57) 27,453.37) 11.05 220,926.63) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 80 -PAVING/PARK BOND PROJECTS FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY REVENUE 55,000.00 99,400.34 237,060.40 431.02 182,060.40) * TOTAL REVENUES 55,000.00 99,400.34 237,060.40 431.02 182,060.40) EXPENDITURE SUMMARY PAVING 393,756.00 13,000.00 13,000.00 3.30 380,756.00 PAVING PROJECT 50,000.00 96,812.93 221,266.12 442.53 171,266.12) ** * TOTAL XPENDITURES 443,756.00 109,812.93 234,266.12 52.79 209,489.88 REVENUES OVER/ (UNDER) EXPENDITURES 388,756.00) 10,412.59) 2,794.28 0.72- 391,550.28) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 80 -PAVING/PARK BOND PROJECTS REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE 4701 INTEREST 30,000.00 2,587.41 15,794.28 52.65 14,205.72 4999 TRANSFERS IN 25,000.00 96,812.93 221,266.12 885.06 196,266.12) TOTAL REVENUE 55,000.00 99,400.34 237,060.40 431.02 182,060.40) *** TOTAL REVENUE 55,000.00 99,400.34 237,060.40 431.02 ( 182,060.40) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 80 -PAVING/PARK BOND PROJECTS PAVING DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SERVICES CAPITAL OUTLAY 50800-610 STREETS 393,756.00 13,000.00 13,000.00 3.30 380,756.00 TOTAL CAPITAL OUTLAY 393,756.00 13,000.00 13,000.00 3.30 380,756.00 * DEPARTMENT TOTAL 393,756.00 13,000.00 13,000.00 3.30 380,756.00 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 80 -PAVING/PARK BOND PROJECTS PAVING PROJECT DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUPPLIES SERVICES 51300-426 PROFESSIONAL FEES 50,000.00 96,812.93 221,266.12 442.53 171,266.12) TOTAL SERVICES 50,000.00 96,812.93 221,266.12 442.53 171,266.12) CAPITAL OUTLAY DEPARTMENT TOTAL 50,000.00 96,812.93 221,266.12 442.53 171,266.12) * * TOTAL EXPENDITURES 443,756.00 109,812.93 234,266.12 52.79 209,489.88 * REVENUES OVER/ (UNDER) EXPENDITURES ( 388,756.00) 10,412.59) 2,794.28 0.72- 391,550.28) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 90 -LLANO ECONOMIC DEV. FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY SALES TAX 415,000.00 33,253.89 242,488.27 58.43 172,511.73 FINANCIAL 48,000.00 3,884.33 30,557.85 63.66 17,442.15 ** * TOTAL REVENUES 463,000.00 37,138.22 273,046.12 58.97 189,953.88 EXPENDITURE SUMMARY ADMINISTRATION 1,030,029.71 714,405.72 759,860.48 73.77 270,169.23 * * TOTAL EXPENDITURES 1,030,029.71 714,405.72 759,860.48 73.77 270,169.23 REVENUES OVER/ (UNDER) EXPENDITURES 567,029.71) 677,267.50) 486,814.36) 85.85 80,215.35) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 90 -LLANO ECONOMIC DEV. REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SALES TAX 4109 SALES TAX REVENUE 415,000.00 33,253.89 242,488.27 58.43 172,511.73 TOTAL SALES TAX 415,000.00 33,253.89 242,488.27 58.43 172,511.73 FINANCIAL 4701 INTEREST 48,000.00 3,884.33 30,557.85 63.66 17,442.15 TOTAL FINANCIAL 48,000.00 3,884.33 30,557.85 63.66 17,442.15 * TOTAL REVENUE 463,000.00 37,138.22 273,046.12 58.97 189,953.88 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 90 -LLANO ECONOMIC DEV. ADMINISTRATION DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUPPLIES 50100-291 SPECIAL PROJECTS 92,029.71 0.00 0.00 0.00 92,029.71 TOTAL SUPPLIES 92,029.71 0.00 0.00 0.00 92,029.71 SERVICES 50100-426 PROFESSIONA L FEES 3,500.00 657.52 861.68 24.62 2,638.32 50100-430 ADVERTISING 10,000.00 0.00 0.00 0.00 10,000.00 50100-438 BUSINESS RETENTION 668,497.60 668,497.60 668,497.60 100.00 0.00 50100-439 AFFORDABLE HOUSING 75,000.00 0.00 0.00 0.00 75,000.00 50100-451 NOTE PAYMENTS-IN: E ST 0.00 45,250.60 49,360.69 0.00 49,360.69) 50100-451-01 NOTE PAYMENTS-PRINCIPAL 181,002.40 0.00 41,140.51 22.73 139,861.89 TOTAL SEF RVICES 938,000.00 714,405.72 759,860.48 81.01 178,139.52 SUNDRY CHARGES * DEPARTMENT TOTAL 1,030,029.71 714,405.72 759,860.48 73.77 270,169.23 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 90 -LLANO ECONOMIC DEV. PROJECTS DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE CAPITAL OUTLAY TOTAL EXPENDITURES 1,030,029.71 714,405.72 759,860.48 73.77 270,169.23 REVENUES OVER/ (UNDER) EXPENDITURES ( 567,029.71) ( 677,267.50) 486,814.36) 85.85 80,215.35) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 95 -MAIN STREET FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY 25,600.00 1,297.27 8,524.13 33.30 17,075.87 TOTAL REVENUES 25,600.00 1,297.27 8,524.13 33.30 17,075.87 EXPENDITURE SUMMARY 27,750.00 708.71 7,332.03 26.42 20,417.97 * TOTAL EXPENDITURES 27,750.00 708.71 7,332.03 26.42 20,417.97 * REVENUES OVER/ (UNDER) EXPENDITURES ( 2,150.00) 588.56 1,192.10 55.45- 3,342.10) 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 2 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 95 -MAIN STREET REVENUE ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE 4556 AD SALES 0.00 0.00 477.45 0.00 477.45) 4701 INTEREST 2,000.00 146.22 893.66 44.68 1,106.34 4704 LANTEX CONCESSION 10,000.00 552.43 3,900.29 39.00 6,099.71 4709 LANTEX TICKET SALES 10,000.00 598.62 3,038.37 30.38 6,961.63 4716 SPONSORS SH IIP: S 3,000.00 0.00 0.00 0.00 3,000.00 4725 ALCOHOLIC BEVERAGE SALES 600.00 0.00 214.36 35.73 385.64 TOTAL 25,600.00 1,297.27 8,524.13 33.30 17,075.87 ** * TOTAL REVENUE 25,600.00 1,297.27 8,524.13 33.30 17,075.87 4-15-2025 09:14 AM CITY OF LLAN o PAGE: 3 FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 95 -MAIN STREET DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D de OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE SUPPLIES 50100-205 OPERATIONAL SUPPLIES 200.00 0.00 283.82 141.91 83.82) 50100-213 LANTEX CONCESSIONS 5,000.00 160.24 1,518.40 30.37 3,481.60 50100-214 LANTEX FILM EXPENSE 10,000.00 527.34 3,746.26 37.46 6,253.74 TOTAL SUPPLIES 15,200.00 687.58 5,548.48 36.50 9,651.52 MAINTENANCE AND REPAIRS SERVICES 50100-412 AVEL AND NING 2,500.00 0.00 0.00 0.00 2,500.00 50100-461 CREDIT CARD FEES 200.00 21.13 99.83 49.92 100.17 TOTAL ERVICES 2,700.00 21.13 99.83 3.70 2,600.17 SUNDRY CHARGES 50100-505 FACADE IMPROVEMENT AWARDS 4,500.00 0.00 750.00 16.67 3,750.00 50100-525 LANTEX PROFIT SH ING 2,600.00 0.00 933.72 35.91 1,666.28 50100-530 SPECIAL PROJECTS 2,750.00 0.00 0.00 0.00 2,750.00 TOTAL SUNI ORY ES 9,850.00 0.00 1,683.72 17.09 8,166.28 * * DEPARTMENT TOTAL 27,750.00 708.71 7,332.03 26.42 20,417.97 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 95 -MAIN STREET DEPARTMENT EXPENDITURES ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE MAINTENANCE AND REPAIRS TOTAL EXPENDITURES 27,750.00 708.71 7,332.03 26.42 20,417.97 REVENUES OVER/ (UNDER) EXPENDITURES ( 2,150.00) 588.56 1,192.10 55.45- 3,342.10) END OF REPORT 4-15-2025 09:14 AM CITY OF LLAN o PAGE: FINANCIAL STATEMENT (UNAUDITED) AS OF: MARCH 31ST, 2025 99 -POOLED CASH FINANCIAL SUMMARY ANNUAL CURRENT Y-T-D e OF BUDGET ACCT# ACCOUNT NAME BUDGET PERIOD ACTUAL BUDGET BALANCE EXPENDITURE SUMMARY END OF REPORT --DATE-- #NAME? -DESCRIPTION- -AMOUNT--- 1/2/2025 BANK-DRAFI RV PARK CC 393.51CR 1/2/2025 BANK-DRAFT001221 PAY.GOV 177.92CR 1/2/2025 BANK-DRAF1001222 ATTORNEY GENERAL 368.46CR 1/2/2025 BANK-DRAF1001223 INTERNAL REVENUE SERVICE 30,769.62CR 1/2/2025 CHECK 095320 SAWYER, LARRY 92.35CR 1/2/2025 CHECK 095324 3CGEO 400.00CR 1/2/2025 CHECK 095325 A-LINE AUTO PARTS #8 9.39CR 1/2/2025 CHECK 095326 ALLEN HOPSON 2,712.50CR 1/2/2025 CHECK 095327 ARROWHEAD BANK 5,192.07CR 1/2/2025 CHECK 095328 ASCAP 9.33CR 1/2/2025 CHECK 095329 ATMOS ENERGY INC. 89.53CR 1/2/2025 CHECK 095330 AUSTIN MOBILE DRUG TESTING 86.50CR 1/2/2025 CHECK 095331 AVFUEL CORP 40.00CR 1/2/2025 CHECK 095332 BANDERA ELECTRIC COOPERATIVE 4,578.74CR 1/2/2025 CHECK 095333 LOCALLINUX, INC. DBA 10.00CR 1/2/2025 CHECK 095334 BUREAU VERITAS NORTH AMERICAI 6,218.78CR 1/2/2025 CHECK 095335 VOID CHECK 0 1/2/2025 CHECK 095336 BUTTERY COMPANY, L.L.P 347.97CR 1/2/2025 CHECK 095337 VOID CHECK 0 1/2/2025 CHECK 095338 CADENCE BANK 3,575.10CR 1/2/2025 CHECK 095339 ICON ENTERPRISES, INC. 8,532.07CR 1/2/2025 CHECK 095340 COMMON GROUND HOME & COMMERCIA 2,800.00CR 1/2/2025 CHECK 095341 FERGUSON ENTERPRISES LLC 191.28CR 1/2/2025 CHECK 095342 FIRST FINANCIAL BANK 63,500.40CR 1/2/2025 CHECK 095343 FREESE AND NICHOLS 857.34CR 1/2/2025 CHECK 095344 FRONTIER COMMUNICATIONS 123.89CR 1/2/2025 CHECK 095345 FRONTIER COMMUNICATIONS 72.98CR 1/2/2025 CHECK 095346 DUSTIN POLK 499.50CR 1/2/2025 CHECK 095347 KCL GROUP BENEFITS 3,684.34CR 1/2/2025 CHECK 095348 LARRY SAWYER 1,750.00CR 1/2/2025 CHECK 095349 LCRA 240.00CR 1/2/2025 CHECK 095350 LINEBARGER GOGGAN 453.00CR 1/2/2025 CHECK 095351 LLANO CENTRAL APPRAISAL D 9,190.00CR 1/2/2025 CHECK 095352 LLANO COUNTY SO 11,250.00CR 1/2/2025 CHECK 095353 LLANO COUNTY 500.00CR 1/2/2025 CHECK 095354 LLANO COUNTY TREASURER 4,674.00CR 1/2/2025 CHECK 095355 RODE, INC. 83.68CR 1/2/2025 CHECK 095356 LLANO NATIONAL BANK 4,765.07CR 1/2/2025 CHECK 095357 LLANO NATIONAL BANK 5,444.65CR 1/2/2025 CHECK 095358 LLANO STATION AUTOMOTIVE LLC 7.00CR 1/2/2025 CHECK 095359 MATT LINCOLN 112.00CR 1/2/2025 CHECK 095360 MCI COMM SERVICE 16.46CR 1/2/2025 CHECK 095361 THIRD COAST DISTRIBUTING, LLC 4.35CR 1/2/2025 CHECK 095362 OFFICE DEPOT 187.46CR 1/2/2025 CHECK 095363 PATRIOT FUN, LLC 450.00CR 1/2/2025 CHECK 095364 PITNEY BOWES INC. 515.13CR 1/2/2025 CHECK 095365 RHEA & SONS ENTERPRISES, INC. 241.67CR 1/2/2025 CHECK 095366 SESAC 610.00CR 1/2/2025 CHECK 095367 STANDARD INSURANCE COMPANY 1,943.90CR 1/2/2025 CHECK 095368 LEATHAM FAMILY LLC DBA VOIDED 375.00CR 1/2/2025 CHECK 095369 TECHLINE, INC. 6,291.21CR 1/2/2025 CHECK 095370 TEXAS FLEET FUEL OR FUELMAN 5,606.52CR 1/2/2025 CHECK 095371 TEXAS PARKS AND WILDLIFE 3,500.00CR 1/2/2025 CHECK 095372 TML HEALTH 46,217.22CR 1/2/2025 CHECK 095373 UNIFIRST CORPORATION INC 112.36CR 1/2/2025 CHECK 095374 WEST TX FIRE EXTINGUISHER INC 790.57CR 1/2/2025 CHECK 095375 XEROX FINANCIAL SERVICES, LLC 166.00CR 1/2/2025 CHECK 095376 XEROX FINANCIAL SERVICES, LLC 590.00CR 1/2/2025 CHECK 095377 YAMAHA 2,250.00CR 1/2/2025 CHECK 095378 ZEECON WIRELESS INTERNET 80.00CR 1/3/2025 BANK-DRAFT PAYMENTECH 515.84CR 1/3/2025 BANK-DRAFT000001 PAYMENTECH 1,656.49CR 1/3/2025 BANK-DRAFT001231 LOWER COLORADO RIVER AUTHORITY 240,911.45CR 1/6/2025 BANK-DRAFT AMEX 8.00CR 1/7/2025 BANK-DRAF1001232 TEXAS MUNICIPAL RETIRE SY 50,218.47CR 1/7/2025 CHECK 095379 REFUND: ATWELL, JAMES & PATRIC 40.99CR 1/7/2025 CHECK 095380 REFUND: PETZER, BRETT 131.21CR 1/7/2025 CHECK 095381 REFUND: JARAMILLO, SIMITRIO 77.90CR 1/7/2025 CHECK 095382 REFUND: CHISHOLM, KRYSTAL 15.58CR 1/7/2025 CHECK 095383 REFUND: COLE, LAURA 879.34CR 1/8/2025 CHECK 095384 A-LINE. AUTO PARTS #8 120.02CR 1/8/2025 CHECK 095385 BIG DEAT, INC. DBA 483.00CR 1/8/2025 CHECK 095386 ALFA LAVAL INC UNPOST 4,852.59CR 1/8/2025 CHECK 095387 AMAZON CAPITAL SERVICES 222.48CR 1/8/2025 CHECK 095388 FRANK GRIGGS POST 370 387.08CR 1/8/2025 CHECK 095389 AQUA BEVERAGE COMPANY 172.00CR 1/8/2025 CHECK 095390 AT&T TMOBILITY 773.85CR 1/8/2025 CHECK 095391 ATMOS ENERGY INC. 161.00CR 1/8/2025 CHECK 095392 ATMOS ENERGY INC. 202.90CR 1/8/2025 CHECK 095393 ATMOS ENERGY INC. 86.45CR 1/8/2025 CHECK 095394 BARREL RACING LASERS 554.95CR 1/8/2025 CHECK 095395 BOVEY & COCHRAN, PLLC 3,071.00CR 1/8/2025 CHECK 095396 BRETT WHITE 350.00CR 1/8/2025 CHECK 095397 BUREAU VERITAS NORTH AMERICAI 2,787.14CR 1/8/2025 CHECK 095398 BUTTERY COMPANY, L.L.P 1,034.68CR 1/8/2025 CHECK 095399 VOID CHECK 1/8/2025 CHECK 095400 CENTRAL TEXAS ELECTRIC CO 7,548.99CR 1/8/2025 CHECK 095401 CHANAS AGGREGATES, LLC 200.65CR 1/8/2025 CHECK 095402 CHEMTRADE CHEMICALS US LLC 9,224.04CR 1/8/2025 CHECK 095403 CITY OF LLANO 11,442.48CR 1/8/2025 CHECK 095404 COLLISION EXPRESS 6,073.23CR 1/8/2025 CHECK 095405 COMMON GROUND HOME & COMMERCIA 2,000.00CR 1/8/2025 CHECK 095406 EL CAMPO MEMORIAL HOSPITAL 300.00CR 1/8/2025 CHECK 095407 FRONTIER COMMUNICATIONS 601.29CR 1/8/2025 CHECK 095408 HACH CO., INC. 879.77CR 1/8/2025 CHECK 095409 HILTI, INC. 1,856.76CR 1/8/2025 CHECK 095410 NORTHWEST CASCADE INC. 112.50CR 1/8/2025 CHECK 095411 TRI-TO IMAGINE, INC. 3,115.50CR 1/8/2025 CHECK 095412 DUSTIN POLK 426.00CR 1/8/2025 CHECK 095413 JONATHAN WINNETT 119.99CR 1/8/2025 CHECK 095414 LLANO COUNTYTAX, ASSESSOR/COLL 13.21CR 1/8/2025 CHECK 095415 LLANO FAST LUBE 264.98CR 1/8/2025 CHECK 095416 RODE, INC. 353.84CR 1/8/2025 CHECK 095417 LLANO PUBLISHING CO., INC. 296.25CR 1/8/2025 CHECK 095418 LLANO STATION AUTOMOTIVE LLC 7.00CR 1/8/2025 CHECK 095419 THIRD COAST DISTRIBUTING, LLC 337.54CR 1/8/2025 CHECK 095420 O'REILLY, AUTOMOTIVE, LLC 129.92CR 1/8/2025 CHECK 095421 OMNI/BASE SERVICES OF TEX 132.00CR 1/8/2025 CHECK 095422 PVS DX INC. 5,128.53CR 1/8/2025 CHECK 095423 SYSCO CENTRAL TEXAS 1,182.08CR 1/8/2025 CHECK 095424 TECHLINE PIPE, L.P. 4,094.02CR 1/8/2025 CHECK 095425 TECHLINE, INC. 1,654.22CR 1/8/2025 CHECK 095426 TEREX USA LLC 600.96CR 1/8/2025 CHECK 095427 TEXAS EXCAVATION SAFETY SYS. - 104.65CR 1/8/2025 CHECK 095428 TYLER TECHNOLOGIES, INC. 65.80CR 1/8/2025 CHECK 095429 ULINE 1,090.14CR 1/8/2025 CHECK 095430 UNIFIRST CORPORATION INC 56.18CR 1/8/2025 CHECK 095431 US OXO, L.L.C. 47.40CR 1/8/2025 CHECK 095432 USIO OUTPUT SOLUTIONS INC 1,177.21CR 1/8/2025 CHECK 095433 USIO OUTPUT SOLUTIONS INC 477.16CR 1/8/2025 CHECK 095434 WAUKESHA-PEARCE INDUSTRIE 483.50CR 1/8/2025 CHECK 095435 WYLIE & SON INC 135.51CR 1/8/2025 CHECK 095436 BETTY NICOLE LADNIER 330.00CR 1/9/2025 BANK-DRAFT STATE COMPTROLLER 14,576.19CR 1/9/2025 BANK-DRAFT000001 SALESTAX 41,891.52CR 1/10/2025 BANK-DRAFT FINTECH 32.11CR 1/10/2025 BANK-DRAF1000001 FINTECH 32.11CR 1/10/2025 BANK-DRAF1000002 FINTECH 32.11CR 1/13/2025 BANK-DRAFT CAKE CC FEES 79.00CR 1/15/2025 BANK-DRAFT001236 PAY.GOV 177.92CR 1/15/2025 BANK-DRAFT001237 ATTORNEY GENERAL 368.46CR 1/15/2025 BANK-DRAFT001238 INTERNAL REVENUE SERVICE 30,785.89CR 1/15/2025 CHECK 095437 SAWYER, LARRY 92.35CR 1/16/2025 BANK-DRAFT PITNEY BOWES 500.00CR 1/16/2025 CHECK 095441 ACUSHNET CO DBA TITLEIST 670.19CR 1/16/2025 CHECK 095442 BIG DEAT, INC. DBA 193.00CR 1/16/2025 CHECK 095443 AIRCRAFT SPRUCE 649.81CR 1/16/2025 CHECK 095444 AIRNAV.COM, LLC 129.00CR 1/16/2025 CHECK 095445 ALLEN HOPSON 2,062.50CR 1/16/2025 CHECK 095446 AMAZON CAPITAL SERVICES 167.16CR 1/16/2025 CHECK 095447 AMERICAN UNDERWATER SERVICES, 4,268.20CR 1/16/2025 CHECK 095448 AMY GALLOWAY 112.00CR 1/16/2025 CHECK 095449 AT & TMOBILITY 714.39CR 1/16/2025 CHECK 095450 AVFUEL CORP 16,252.09CR 1/16/2025 CHECK 095451 BILLY CHRISTOPHER 65.00CR 1/16/2025 CHECK 095452 BROADCAST MUSIC, INC. 446.00CR 1/16/2025 CHECK 095453 BUTTERY COMPANY, L.L.P 423.40CR 1/16/2025 CHECK 095454 CITIBANK 10,642.21CR 1/16/2025 CHECK 095455 DSHS CENTRAL LAB MC2004 414.00CR 1/16/2025 CHECK 095456 ENVIRONMENTAL MONITORING LABOR 2,036.10CR 1/16/2025 CHECK 095457 FERGUSON ENTERPRISES LLC 439.63CR 1/16/2025 CHECK 095458 FRONTIER COMMUNICATIONS 62.47CR 1/16/2025 CHECK 095459 FRONTIER COMMUNICAIIONS 75.52CR 1/16/2025 CHECK 095460 HACH CO., INC. 224.89CR 1/16/2025 CHECK 095461 HEART OF TEXAS PROPANE 383.04CR 1/16/2025 CHECK 095462 DUSTIN POLK 1,628.44CR 1/16/2025 CHECK 095463 INFINISOURCE, INC. 171.18CR 1/16/2025 CHECK 095464 KIMBERLEY WAGNER 215.18CR 1/16/2025 CHECK 095465 LLANO CHAMBER OF COMMERCE 300.00CR 1/16/2025 CHECK 095466 LOWE'S 428.96CR 1/16/2025 CHECK 095467 THIRD COAST DISTRIBUTING, LLC 170.37CR 1/16/2025 CHECK 095468 O'REILLY, AUTOMOTIVE, LLC 136.42CR 1/16/2025 CHECK 095469 OFFICE DEPOT 91.12CR 1/16/2025 CHECK 095470 PETTY CASH 182.14CR 1/16/2025 CHECK 095471 PITNEY BOWES INC. 62.29CR 1/16/2025 CHECK 095472 PVS DX INC. 364.51CR 1/16/2025 CHECK 095473 RDO EQUIPMENT CO. 1,324.09CR 1/16/2025 CHECK 095474 RMA TOLL PROCESSING 18.75CR 1/16/2025 CHECK 095475 SCHNEIDER ENGINEERING, INC 10,760.44CR 1/16/2025 CHECK 095476 SCOTT MCDONOUGH 188.26CR 1/16/2025 CHECK 095477 SNEED, VINE & PERRY, P.C. 47,082.62CR 1/16/2025 CHECK 095478 TECHLINE CONSTRUCTION, LLC 48,600.00CR 1/16/2025 CHECK 095479 TECHLINE PIPE, L.P. 369.58CR 1/16/2025 CHECK 095480 TECHLINE, INC. 4,200.00CR 1/16/2025 CHECK 095481 UNIFIRST CORPORATION INC 56.18CR 1/16/2025 CHECK 095482 COUFAL-PRATER EQUIPMENT LLC 165.00CR 1/16/2025 CHECK 095483 WASTEWATER TRANSPORT SERVICES, 787.07CR 1/16/2025 CHECK 095484 BURKETT ENTERPRISES INC. 13,047.19CR 1/23/2025 CHECK 095485 3CGEO 400.00CR 1/23/2025 CHECK 095486 ACUSHNET CO DBA TITLEIST 2,532.23CR 1/23/2025 CHECK 095487 AMAZON CAPITAL SERVICES 463.87CR 1/23/2025 CHECK 095488 ATMOS ENERGY INC. 165.19CR 1/23/2025 CHECK 095489 AVFUEL CORP 40.00CR 1/23/2025 CHECK 095490 BANDERA ELECTRIC COOPERATIVE 4,598.74CR 1/23/2025 CHECK 095491 BUTTERY COMPANY, L.L.P 64.86CR 1/23/2025 CHECK 095492 CHANAS AGGREGATES, LLC 212.00CR 1/23/2025 CHECK 095493 DONALD MANCUSO 334.00CR 1/23/2025 CHECK 095494 FERGUSON ENTERPRISES LLC 360.00CR 1/23/2025 CHECK 095495 WATEHEADEVANSLLANO, LLC 173.30CR 1/23/2025 CHECK 095496 DUSTIN POLK 40.00CR 1/23/2025 CHECK 095497 JOAH MCCALEB 280.00CR 1/23/2025 CHECK 095498 LCRA 240.00CR 1/23/2025 CHECK 095499 LINEBARGER GOGGAN 683.10CR 1/23/2025 CHECK 095500 THE LIONS CLUB OF LLANO 600.00CR 1/23/2025 CHECK 095501 MCI COMM SERVICE 16.52CR 1/23/2025 CHECK 095502 METRO FIRE 969.05CR 1/23/2025 CHECK 095503 O'REILLY, AUTOMOTIVE, LLC 33.64CR 1/23/2025 CHECK 095504 OFFICE DEPOT 678.51CR 1/23/2025 CHECK 095505 PRECISION CONSTRUCTION ENGINEE 6,250.00CR 1/23/2025 CHECK 095506 SFFMA 1,750.00CR 1/23/2025 CHECK 095507 TECHLINE PIPE, L.P. 926.62CR 1/23/2025 CHECK 095508 TEXAS ELECTRIC COOP 4,500.00CR 1/23/2025 CHECK 095509 USABLUEBOOK 489.12CR 1/23/2025 CHECK 095510 VERIZON BUSINESS NETWORK SERV 8.27CR 1/23/2025 CHECK 095511 WASTE CONNECTIONS 64,044.41CR 1/23/2025 CHECK 095512 WAUKESHA-PEARCE INDUSTRIE 4,126.09CR 1/23/2025 CHECK 095513 BETTY NICOLE LADNIER 330.00CR 1/27/2025 CHECK 095517 CASTRO ESCALANTE, ISBET 200.00CR 1/29/2025 BANK-DRAF1001239 PAY.GOV 177.92CR 1/29/2025 BANK-DRAFT001240 ATTORNEY GENERAL 368.46CR 1/29/2025 BANK-DRAFI001241 INTERNAL REVENUE SERVICE 31,265.69CR 1/30/2025 CHECK 095518 ALLEN HOPSON 2,062.50CR 1/30/2025 CHECK 095519 ALMIGHTY SERVICES, LLC 618.87CR 1/30/2025 CHECK 095520 ARROWHEAD BANK 5,192.07CR 1/30/2025 CHECK 095521 BLAKE SCHULZE 50.00CR 1/30/2025 CHECK 095522 LOCALLINUX, INC. DBA 10.00CR 1/30/2025 CHECK 095523 BUTTERY COMPANY, L.L.P 789.42CR 1/30/2025 CHECK 095524 VOID CHECK 0 1/30/2025 CHECK 095525 VOID CHECK 0 1/30/2025 CHECK 095526 CADENCE BANK 3,575.10CR 1/30/2025 CHECK 095527 CASANDRA EVANS 250.00CR 1/30/2025 CHECK 095528 CHANAS AGGREGATES, LLC 1,370.86CR 1/30/2025 CHECK 095529 COMPLIANCE CONSORIUM CORP 1,028.00CR 1/30/2025 CHECK 095530 FRONTIER COMMUNICATIONS 143.96CR 1/30/2025 CHECK 095531 FRONTIER COMMUNICATIONS 92.98CR 1/30/2025 CHECK 095532 FRONTIER COMMUNICATIONS 634.23CR 1/30/2025 CHECK 095533 G4 GEOMETRIC RESOURCES LLC 6,631.81CR 1/30/2025 CHECK 095534 HACH CO., INC. 634.75CR 1/30/2025 CHECK 095535 BRET HYDER DBA 455.16CR 1/30/2025 CHECK 095536 KCL GROUP BENEFITS 3,785.68CR 1/30/2025 CHECK 095537 RODE, INC. 45.27CR 1/30/2025 CHECK 095538 LLANO NATIONAL BANK 4,765.07CR 1/30/2025 CHECK 095539 LLANO NATIONAL BANK 5,444.65CR 1/30/2025 CHECK 095540 MEGAN EZELL 280.00CR 1/30/2025 CHECK 095541 MOTOROLA SOLUTIONS, INC. 1,412.00CR 1/30/2025 CHECK 095542 THIRD COAST DISTRIBUTING, LLC 244.66CR 1/30/2025 CHECK 095543 SAN SABA PRINTING, LLC 131.25CR 1/30/2025 CHECK 095544 RDO EQUIPMENT CO. 1,952.38CR 1/30/2025 CHECK 095545 STANDARD INSURANCE COMPANY 2,134.46CR 1/30/2025 CHECK 095546 STEGER BIZZELL 4,395.75CR 1/30/2025 CHECK 095547 TECHLINE, INC. 24,678.45CR 1/30/2025 CHECK 095548 TEXAS CITY MANAGEMENT ASSOC. 387.00CR 1/30/2025 CHECK 095549 TML HEALTH 50,945.00CR 1/30/2025 CHECK 095550 TRENTON TAYLOR 289.40CR 1/30/2025 CHECK 095551 UNIFIRST CORPORATION INC 56.18CR 1/30/2025 CHECK 095552 XEROX FINANCIAL SERVICES, LLC 166.00CR 1/30/2025 CHECK 095553 XEROX FINANCIAL SERVICES, LLC 590.00CR 1/30/2025 CHECK 095554 YAMAHA 2,250.00CR 1/31/2025 BANK-DRAFI001242 BEN E KEITH BEERS 382.21CR 1/31/2025 BANK-DRAF1001243 BEN E KEITH BEERS 1,144.00CR 1/31/2025 BANK-DRAFT001244 BEN E KEITH BEERS 159.40CR 1/31/2025 BANK-DRAFT001245 BEN E KEITH BEERS 143.60CR 1/31/2025 BANK-DRAFT001246 BEN E KEITH BEERS 22.50CR 1/31/2025 BANK-DRAF1001247 KEG 1 O'NEAL 282.50CR 1/31/2025 BANK-DRAFT001248 KEG 1 O'NEAL 1,044.00CR 1/31/2025 BANK-DRAFT001249 KEG 1 O'NEAL 526.60CR 1/31/2025 CHECK 095555 BRITTNEY ALLEN 1,087.54CR 2/3/2025 BANK-DRAFT RV PARK CC 404.89CR 2/4/2025 BANK-DRAFT PAYMENTECH 500.70CR 2/4/2025 BANK-DRAFT000001 PAYMENTECH 1,643.58CR 2/4/2025 BANK-DRAF1001250 LOWER COLORADO RIVER AUTHORITY 305,159.57CR 2/5/2025 BANK-DRAFT AMEX 67.98CR 2/10/2025 BANK-DRAFI001251 TEXAS MUNICIPAL RETIRE SY 76,885.74CR 2/10/2025 CHECK 095560 BETTY NICOLE LADNIER 330.00CR 2/11/2025 BANK-DRAFT FINTECH 33.65CR 2/11/2025 BANK-DRAFT000001 FINTECH 33.65CR 2/11/2025 BANK-DRAF1000002 FINTECH 33.65CR 2/12/2025 BANK-DRAFI STATE COMPTROLLER SALES TAX 18,358.55CR 2/12/2025 BANK-DRAFT000001 CAKE CC FEES 79.00CR 2/12/2025 CHECK 095556 SAWYER, LARRY 92.35CR 2/12/2025 CHECK 095561 A-LINE AUTO PARTS #8 354.23CR 2/12/2025 CHECK 095562 ACUSHNET CO DBA TITLEIST 1,885.73CR 2/12/2025 CHECK 095563 ALL. AMERICAN PUMP SOLUTIONS, 6,427.08CR 2/12/2025 CHECK 095564 ALLEN HOPSON 2,712.50CR 2/12/2025 CHECK 095565 AMAZON CAPITAL SERVICES 185.33CR 2/12/2025 CHECK 095566 APSCO, INC 6,441.15CR 2/12/2025 CHECK 095567 AQUA BEVERAGE COMPANY 93.25CR 2/12/2025 CHECK 095568 AT & TMOBILITY 877.89CR 2/12/2025 CHECK 095569 AT&1 TMOBILITY 714.39CR 2/12/2025 CHECK 095570 ATMOS ENERGY INC. 91.58CR 2/12/2025 CHECK 095571 ATMOS ENERGY INC. 500.19CR 2/12/2025 CHECK 095572 ATMOS ENERGY INC. 809.60CR 2/12/2025 CHECK 095573 ATMOS ENERGY INC. 86.45CR 2/12/2025 CHECK 095574 AUSTIN WOOD RECYCLING INC. 23,000.00CR 2/12/2025 CHECK 095575 AVFUEL CORP 16,076.29CR 2/12/2025 CHECK 095576 BOVEY & COCHRAN, PLLC 3,089.50CR 2/12/2025 CHECK 095577 BUTTERY COMPANY, L.L.P 2,169.73CR 2/12/2025 CHECK 095578 VOID CHECK 0 2/12/2025 CHECK 095579 VOID CHECK 0 2/12/2025 CHECK 095580 VOID CHECK 2/12/2025 CHECK 095581 CASCO INDUSTRIES 2,378.00CR 2/12/2025 CHECK 095582 CENTRAL TEXAS ELECTRIC CO 8,308.38CR 2/12/2025 CHECK 095583 CHANAS AGGREGATES, LLC 1,038.60CR 2/12/2025 CHECK 095584 CITY OF LLANO 9,957.99CR 2/12/2025 CHECK 095585 COMPLIANCE CONSORIUM CORP 257.00CR 2/12/2025 CHECK 095586 ENVIRONMENTAL MONITORING LABOR 7,362.70CR 2/12/2025 CHECK 095587 FRONTIER COMMUNICATIONS 82.47CR 2/12/2025 CHECK 095588 FRONTIER COMMUNICAIIONS 75.52CR 2/12/2025 CHECK 095589 GENERAL CODE, LLC 1,195.00CR 2/12/2025 CHECK 095590 HACH CO., INC. 757.87CR 2/12/2025 CHECK 095591 HILL COUNTRY CITY CLERKS/SECRE 50.00CR 2/12/2025 CHECK 095592 NORTHWEST CASCADE INC. 112.50CR 2/12/2025 CHECK 095593 TRI-TO IMAGINE, INC. 3,115.50CR 2/12/2025 CHECK 095594 DUSTIN POLK 624.50CR 2/12/2025 CHECK 095595 INFINISOURCE, INC. 177.52CR 2/12/2025 CHECK 095596 JOAH MCCALEB 280.00CR 2/12/2025 CHECK 095597 KNAPHEIDE TRUCK EQUIPMENT 21,045.00CR 2/12/2025 CHECK 095598 LCRA 19,053.89CR 2/12/2025 CHECK 095599 LLANO FAST LUBE 408.00CR 2/12/2025 CHECK 095600 RODE, INC. 742.50CR 2/12/2025 CHECK 095601 LLANO PUBLISHING CO., INC. 217.50CR 2/12/2025 CHECK 095602 MILLER ELECTRIC 110.18CR 2/12/2025 CHECK 095603 NAILHEAD SPUR CO., INC. 350.00CR 2/12/2025 CHECK 095604 THIRD COAST DISTRIBUTING, LLC 975.09CR 2/12/2025 CHECK 095605 VOID CHECK U 2/12/2025 CHECK 095606 O'REILLY, AUTOMOTIVE, LLC 85.93CR 2/12/2025 CHECK 095607 PETTY CASH 116.50CR 2/12/2025 CHECK 095608 SAN SABA PRINTING, LLC 17.50CR 2/12/2025 CHECK 095609 PUMP MECHANICAL TECHNICAL SERV 69,418.50CR 2/12/2025 CHECK 095610 PVS DX INC. 704.51CR 2/12/2025 CHECK 095611 RMA TOLL PROCESSING 14.00CR 2/12/2025 CHECK 095612 SCHNEIDER ENGINEERING, INC 750.00CR 2/12/2025 CHECK 095613 SCOTT MCDONOUGH 256.49CR 2/12/2025 CHECK 095614 SNEED, VINE & PERRY, P.C. 76,272.14CR 2/12/2025 CHECK 095615 SRIXON/CLEVELAND GOLF/XXIO 536.40CR 2/12/2025 CHECK 095616 STROEHER & SON INC. 1,867.69CR 2/12/2025 CHECK 095617 TANTALUS SYSTEMS, INC. 360.00CR 2/12/2025 CHECK 095618 TECHLINE PIPE, L.P. 12,146.64CR 2/12/2025 CHECK 095619 TECHLINE, INC. 11,172.08CR 2/12/2025 CHECK 095620 TEXAS EXCAVATION SAFETY SYS. I 74.75CR 2/12/2025 CHECK 095621 TEXAS FLEET FUEL ORI FUELMAN 7,722.69CR 2/12/2025 CHECK 095622 TEXAS MUNICIPAL LEAGUE 22,496.00CR 2/12/2025 CHECK 095623 UNIFIRST CORPORATION INC 119.17CR 2/12/2025 CHECK 095624 US OXO, L.L.C. 82.19CR 2/12/2025 CHECK 095625 USIO OUTPUT SOLUTIONS INC 1,145.95CR 2/12/2025 CHECK 095626 USIO OUTPUT SOLUTIONS INC 796.54CR 2/12/2025 CHECK 095627 WEST TXI FIRE EXTINGUISHER INC 912.49CR 2/12/2025 CHECK 095628 ZEECON WIRELESS INTERNET 80.00CR 2/14/2025 BANK-DRAF1001252 PAY.GOV 177.92CR 2/14/2025 BANK-DRAFT001253 ATTORNEY GENERAL 368.46CR 2/14/2025 BANK-DRAFT001254 INTERNAL REVENUE SERVICE 33,618.00CR 2/19/2025 BANK-DRAFT PITNEY BOWES 500.00CR 2/19/2025 CHECK 095629 FLETCHER, KERRY SHAMUSON 200.00CR 2/19/2025 CHECK 095630 SANCHEZ, RUPERTO O 150.00CR 2/19/2025 CHECK 095631 A-LINE AUTO PARTS #8 9.98CR 2/19/2025 CHECK 095632 ALL POINTS COMMUNICATIONS 2,035.00CR 2/19/2025 CHECK 095633 ALFA LAVAL INC 4,852.59CR 2/19/2025 CHECK 095634 ALL AMERICAN PUMP SOLUTIONS, 1,153.22CR 2/19/2025 CHECK 095635 AMAZON CAPITAL SERVICES 897.14CR 2/19/2025 CHECK 095636 ANISON SEMBRITZKY 111.00CR 2/19/2025 CHECK 095637 ATMOS ENERGY INC. 328.70CR 2/19/2025 CHECK 095638 AVERY WARDLOW 526.00CR 2/19/2025 CHECK 095639 BETTY NICOLE LADNIER 330.00CR 2/19/2025 CHECK 095640 BUTTERY COMPANY, L.L.P 1,443.55CR 2/19/2025 CHECK 095641 VOID CHECK 0 2/19/2025 CHECK 095642 CALDWELL COUNTRY CHEVROLET 74,069.00CR 2/19/2025 CHECK 095643 CHANAS AGGREGATES, LLC 1,346.92CR 2/19/2025 CHECK 095644 CITIBANK 5,897.70CR 2/19/2025 CHECK 095645 HACH CO., INC. 408.95CR 2/19/2025 CHECK 095646 HEART OF TEXAS PROPANE 539.26CR 2/19/2025 CHECK 095647 RODE, INC. 105.29CR 2/19/2025 CHECK 095648 LLANO PUBLISHING CO., INC. 252.00CR 2/19/2025 CHECK 095649 D SCHNEIDER ENTERPRISES LLCS 758.73CR 2/19/2025 CHECK 095650 MCI COMM SERVICE 16.52CR 2/19/2025 CHECK 095651 THIRD COAST DISTRIBUTING, LLC 5.49CR 2/19/2025 CHECK 095652 O'REILLY AUTOMOTIVE, LLC 47.86CR 2/19/2025 CHECK 095653 PROGRESSIVE COMMERCIAL AQUATIC 5,776.50CR 2/19/2025 CHECK 095654 PVS DX INC. 4,424.02CR 2/19/2025 CHECK 095655 QT PETROLEUM ON DEMAND LLC 55.14CR 2/19/2025 CHECK 095656 RDO EQUIPMENT CO. 2,975.10CR 2/19/2025 CHECK 095657 RHEA & SONS ENTERPRISES, INC. 150.00CR 2/19/2025 CHECK 095658 STROEHER & SON INC. 666.38CR 2/19/2025 CHECK 095659 TECHLINE PIPE, L.P. 4,337.48CR 2/19/2025 CHECK 095660 TECHLINE, INC. 1,595.22CR 2/19/2025 CHECK 095661 TEXAS ELECTRIC COOP 211.17CR 2/19/2025 CHECK 095662 UNIFIRST CORPORATION INC 69.23CR 2/19/2025 CHECK 095663 USABLUEBOOK 199.62CR 2/19/2025 CHECK 095664 VERIZON BUSINESS NETWORK SERV 8.27CR 2/19/2025 CHECK 095665 WASTE CONNECIIONS 68,967.71CR 2/19/2025 CHECK 095666 WAUKESHA-PEARCE INDUSTRIE 422.50CR 2/20/2025 CHECK 095667 REFUND: GREENWOOD, RUTH ANN 62.30CR 2/20/2025 CHECK 095668 REFUND: FOURNIER, WYATT 76.45CR 2/20/2025 CHECK 095669 REFUND: DIAZ, ERIC 97.97CR 2/24/2025 CHECK 095674 REFUND: JOZA, KRISTINA 235.00CR 2/24/2025 CHECK 095675 REFUND: RECLAIMED LIVING SOLUT 125.00CR 2/26/2025 BANK-DRAFT CITY CRIMINAL COSTS & FEES 24,940.39CR 2/26/2025 BANK-DRAFT001255 AMEGY BANK OF TEXAS 91,027.75CR 2/26/2025 CHECK 095673 PUCHALSKI, CHAD DAVID 300.00CR 2/27/2025 CHECK 095676 3CGEO 400.00CR 2/27/2025 CHECK 095677 A-LINE AUTO PARTS #8 8.63CR 2/27/2025 CHECK 095678 ALLEN HOPSON 2,062.50CR 2/27/2025 CHECK 095679 AMAZON CAPITAL SERVICES 54.83CR 2/27/2025 CHECK 095680 ARROWHEAD BANK 5,192.07CR 2/27/2025 CHECK 095681 AVFUEL CORP 40.00CR 2/27/2025 CHECK 095682 BANDERA ELECTRIC COOPERATIVE 4,582.92CR 2/27/2025 CHECK 095683 BLAKE SCHULZE 124.38CR 2/27/2025 CHECK 095684 LOCALLINUX, INC. DBA 10.00CR 2/27/2025 CHECK 095685 BOK FINANCIAL 114,011.75CR 2/27/2025 CHECK 095686 BUREAU VERITAS NORTH AMERICAI 2,128.17CR 2/27/2025 CHECK 095687 BUTTERY COMPANY, L.L.P 325.16CR 2/27/2025 CHECK 095688 VOID CHECK 0 2/27/2025 CHECK 095689 CADENCE BANK 3,575.10CR 2/27/2025 CHECK 095690 CITIZENS 1ST BANK 69,529.25CR 2/27/2025 CHECK 095691 DON HOLLEY 20.02CR 2/27/2025 CHECK 095692 ENVIRONMENTAL TREAIMENTTECHNO 440.00CR 2/27/2025 CHECK 095693 FREESE AND NICHOLS 39,140.68CR 2/27/2025 CHECK 095694 FRONTIER COMMUNICATIONS 143.96CR 2/27/2025 CHECK 095695 HACH CO., INC. 262.22CR 2/27/2025 CHECK 095696 HEART OF TEXAS PROPANE 19.00CR 2/27/2025 CHECK 095697 DUSTIN POLK 110.00CR 2/27/2025 CHECK 095698 KCL GROUP BENEFITS 3,538.76CR 2/27/2025 CHECK 095699 LCRA 240.00CR 2/27/2025 CHECK 095700 LINEBARGER GOGGAN 421.50CR 2/27/2025 CHECK 095701 LLANO CHAMBER OF COMMERCE 28,336.51CR 2/27/2025 CHECK 095702 LLANO COUNTY SO 11,250.00CR 2/27/2025 CHECK 095703 LLANO FAST LUBE 120.00CR 2/27/2025 CHECK 095704 RODE, INC. 111.85CR 2/27/2025 CHECK 095705 LLANO CO. HISTORICAL SOCI 5,262.49CR 2/27/2025 CHECK 095706 LLANO NATIONAL BANK 4,765.07CR 2/27/2025 CHECK 095707 LLANO NATIONAL BANK 5,444.65CR 2/27/2025 CHECK 095708 LLANO RIVER RAILROAD 3,438.02CR 2/27/2025 CHECK 095709 LLANO STATION AUTOMOTIVE LLC 628.60CR 2/27/2025 CHECK 095710 DSCHNEIDER ENTERPRISES LLCS 290.83CR 2/27/2025 CHECK 095711 MICHAEL ALBANESE 93.01CR 2/27/2025 CHECK 095712 THIRD COAST DISTRIBUTING, LLC 72.99CR 2/27/2025 CHECK 095713 NATIONAL WORKS INC. 15,652.67CR 2/27/2025 CHECK 095714 O'REILLY AUTOMOTIVE, LLC 21.98CR 2/27/2025 CHECK 095715 POLYDYNE INC. 1,890.00CR 2/27/2025 CHECK 095716 SAN SABA PRINTING, LLC 120.00CR 2/27/2025 CHECK 095717 SAN SABA FIRE SAFETY, INC. 2,282.50CR 2/27/2025 CHECK 095718 VOID CHECK 0 2/27/2025 CHECK 095719 SCOTT MCDONOUGH 1,056.59CR 2/27/2025 CHECK 095720 SRIXON/CLEVELAND GOLF/XXIO 1,188.00CR 2/27/2025 CHECK 095721 STANDARD INSURANCE COMPANY 1,756.49CR 2/27/2025 CHECK 095722 STEGER BIZZELL 19,069.50CR 2/27/2025 CHECK 095723 STEVEN PATIN 112.00CR 2/27/2025 CHECK 095724 STROEHER & SON INC. 450.78CR 2/27/2025 CHECK 095725 SYSCO CENTRAL TEXAS 1,443.63CR 2/27/2025 CHECK 095726 T-POST FENCING, INC. 268.35CR 2/27/2025 CHECK 095727 TECHLINE PIPE, L.P. 4,946.15CR 2/27/2025 CHECK 095728 TECHLINE, INC. 6,969.16CR 2/27/2025 CHECK 095729 TML HEALTH 45,554.08CR 2/27/2025 CHECK 095730 TYLER TECHNOLOGIES, INC. 3,895.00CR 2/27/2025 CHECK 095731 WASTEWATER TRANSPORT SERVICES, 1,574.14CR 2/27/2025 CHECK 095732 XEROX FINANCIAL SERVICES, LLC 166.00CR 2/27/2025 CHECK 095733 XEROX FINANCIAL SERVICES, LLC 590.00CR 2/27/2025 CHECK 095734 YAMAHA 2,250.00CR 2/28/2025 BANK-DRAFT001256 PAY.GOV 177.92CR 2/28/2025 BANK-DRAF1001257 ATTORNEY GENERAL 368.46CR 2/28/2025 BANK-DRAF1001258 INTERNAL REVENUE SERVICE 29,803.32CR 2/28/2025 BANK-DRAF1001259 BEN E KEITH BEERS 196.80CR 2/28/2025 BANK-DRAFT001260 BEN E KEITH BEERS 258.51CR 2/28/2025 BANK-DRAFI001261 BEN E KEITH BEERS 68.00CR 2/28/2025 BANK-DRAFI001262 BEN E KEITH BEERS 145.75CR 2/28/2025 BANK-DRAF1001263 BEN E KEITH BEERS 26.00CR 2/28/2025 BANK-DRAFT001264 KEG 1 O'NEAL 154.40CR 2/28/2025 BANK-DRAFT001265 KEG 1 O'NEAL 261.35CR 3/3/2025 BANK-DRAFT RV PARK CC 395.26CR 3/4/2025 BANK-DRAFT PAYMENTECH 706.66CR 3/4/2025 BANK-DRAFT000001 PAYMENTECH 1,691.25CR 3/4/2025 BANK-DRAFT001266 LOWER COLORADO RIVER AUTHORITY 249,157.26CR 3/5/2025 BANK-DRAFT AMEX 34.64CR 3/6/2025 CHECK 095735 A-LINE. AUTO PARTS #8 83.83CR 3/6/2025 CHECK 095736 ALL. AMERICAN PUMP SOLUTIONS, 6,800.83CR 3/6/2025 CHECK 095737 AMAZON CAPITAL SERVICES 385.97CR 3/6/2025 CHECK 095738 AQUA BEVERAGE COMPANY 98.50CR 3/6/2025 CHECK 095739 ATMOS ENERGY INC. 89.81CR 3/6/2025 CHECK 095740 ATMOS ENERGY INC. 301.86CR 3/6/2025 CHECK 095741 ATMOS ENERGY INC. 362.62CR 3/6/2025 CHECK 095742 AVFUEL CORP 11,389.48CR 3/6/2025 CHECK 095743 BETTY NICOLE LADNIER 330.00CR 3/6/2025 CHECK 095744 BUTTERY COMPANY, L.L.P 376.49CR 3/6/2025 CHECK 095745 VOID CHECK 0 3/6/2025 CHECK 095746 CADENCE BANK 6,048.75CR 3/6/2025 CHECK 095747 CARAI HEWITT 273.12CR 3/6/2025 CHECK 095748 CENTRAL TEXAS ELECTRIC CO 6,291.34CR 3/6/2025 CHECK 095749 CITY OF LLANO 8,048.11CR 3/6/2025 CHECK 095750 FRED L. THOMPSON & ASSOC. PC 13,000.00CR 3/6/2025 CHECK 095751 FRONTIER COMMUNICATIONS 574.24CR 3/6/2025 CHECK 095752 WHITEHEADEVANSLLANO, LLC 7.00CR 3/6/2025 CHECK 095753 HACH CO., INC. 727.54CR 3/6/2025 CHECK 095754 HEART OF TEXAS PROPANE 2,785.55CR 3/6/2025 CHECK 095755 BD HOLT CO 197.32CR 3/6/2025 CHECK 095756 NORTHWEST CASCADE INC. 112.50CR 3/6/2025 CHECK 095757 INDUSTRIAL INSTANCE, LLC 3,174.00CR 3/6/2025 CHECK 095758 KEVIN BAKER 119.95CR 3/6/2025 CHECK 095759 LCRA 356.00CR 3/6/2025 CHECK 095760 LINEBARGER GOGGAN 569.40CR 3/6/2025 CHECK 095761 RODE, INC. 21.42CR 3/6/2025 CHECK 095762 LLANO PUBLISHING CO., INC. 213.75CR 3/6/2025 CHECK 095763 LLANO RIVER RAILROAD 295.82CR 3/6/2025 CHECK 095764 DS SCHNEIDER ENTERPRISES LLCS 519.63CR 3/6/2025 CHECK 095765 M&C FONSECA CONSTRUCTION INC 442,220.00CR 3/6/2025 CHECK 095766 THIRD COAST DISTRIBUTING, LLC 1,135.45CR 3/6/2025 CHECK 095767 OFFICE DEPOT 275.69CR 3/6/2025 CHECK 095768 PETTY CASH 167.90CR 3/6/2025 CHECK 095769 RDO EQUIPMENT CO. 7,076.29CR 3/6/2025 CHECK 095770 REESE VANDYKE 308.00CR 3/6/2025 CHECK 095771 RICKEY OESTREICH 113.61CR 3/6/2025 CHECK 095772 RMA TOLL PROCESSING 2.83CR 3/6/2025 CHECK 095773 SRIXON/CLEVELAND GOLF/XXIO 417.00CR 3/6/2025 CHECK 095774 STROEHER & SON INC. 615.46CR 3/6/2025 CHECK 095775 TECHLINE PIPE, L.P. 4,396.10CR 3/6/2025 CHECK 095776 TECHLINE, INC. 2,576.84CR 3/6/2025 CHECK 095777 TEXAS EXCAVATION SAFETY SYS. I 29.90CR 3/6/2025 CHECK 095778 TEXAS FLEET FUEL ORI FUELMAN 6,854.66CR 3/6/2025 CHECK 095779 CHARLES THOMAS BAILEY 475.00CR 3/6/2025 CHECK 095780 UNIFIRST CORPORATION INC 72.48CR 3/6/2025 CHECK 095781 USABLUEBOOK 43.02CR 3/6/2025 CHECK 095782 USIO OUTPUT SOLUTIONS INC 2,310.18CR 3/6/2025 CHECK 095783 USIO OUTPUT SOLUTIONS INC 1,260.61CR 3/6/2025 CHECK 095784 WAUKESHA-PEARCE INDUSTRIE 422.50CR 3/6/2025 CHECK 095785 YVONNE SOLORZANO 85.00CR 3/6/2025 CHECK 095786 ZEECON WIRELESS INTERNET 80.00CR 3/10/2025 BANK-DRAFI001267 TEXAS MUNICIPAL RETIRE SY 51,302.99CR 3/10/2025 CHECK 095792 REFUND: GRUNDY, LAYLA 158.33CR 3/10/2025 CHECK 095793 REFUND: SELLERS, LORI 28.45CR 3/10/2025 CHECK 095794 REFUND: SAULSBERRY, RHONDA 135.33CR 3/11/2025 BANK-DRAFT FINTECH 33.65CR 3/11/2025 BANK-DRAFT000001 FINTECH 33.65CR 3/11/2025 BANK-DRAF1000002 FINTECH 33.65CR 3/12/2025 BANK-DRAFT STATE COMPTROLLER 17,923.68CR 3/12/2025 BANK-DRAF1000001 CAKE CC FEES 79.00CR 3/12/2025 CHECK 095787 SAWYER, LARRY 92.35CR 3/13/2025 BANK-DRAFT001268 PAY.GOV 177.92CR 3/13/2025 BANK-DRAFT001269 ATTORNEY GENERAL 368.46CR 3/13/2025 BANK-DRAF1001270 INTERNAL REVENUE SERVICE 30,642.87CR 3/13/2025 CHECK 095791 TOBAR, GIOVANNI ARMANDO 150.00CR 3/13/2025 CHECK 095795 A-LINE AUTO PARTS #8 12.79CR 3/13/2025 CHECK 095796 AHEAD LLC 364.29CR 3/13/2025 CHECK 095797 BIG DEAT, INC. DBA 265.00CR 3/13/2025 CHECK 095798 ALLEN HOPSON 2,712.50CR 3/13/2025 CHECK 095799 AT & TMOBILITY 643.31CR 3/13/2025 CHECK 095800 AT& &TMOBILITY 714.39CR 3/13/2025 CHECK 095801 ATMOS ENERGY INC. 86.45CR 3/13/2025 CHECK 095802 AVFUEL CORP 551.23CR 3/13/2025 CHECK 095803 BOVEY & COCHRAN, PLLC 4,786.64CR 3/13/2025 CHECK 095804 BUTTERY COMPANY, L.L.P 151.93CR 3/13/2025 CHECK 095805 CALDWELL COUNTRY CHEVROLET 64,226.00CR 3/13/2025 CHECK 095806 CHANAS AGGREGATES, LLC 5,469.06CR 3/13/2025 CHECK 095807 CITIBANK 11,850.22CR 3/13/2025 CHECK 095808 ENVIRONMENTAL MONITORING LABOR 1,791.68CR 3/13/2025 CHECK 095809 FRONTIER COMMUNICAIIONS 82.47CR 3/13/2025 CHECK 095810 FRONTIER COMMUNICATIONS 75.52CR 3/13/2025 CHECK 095811 WATEHEADPVANSLLANO, LLC 721.48CR 3/13/2025 CHECK 095812 GRANTWORKS, INC. 3,500.00CR 3/13/2025 CHECK 095813 HACH CO., INC. 327.16CR 3/13/2025 CHECK 095814 IN DESIGN BUILD LLC 3,800.00CR 3/13/2025 CHECK 095815 TRI-TO IMAGINE, INC. 3,115.50CR 3/13/2025 CHECK 095816 DUSTIN POLK 979.00CR 3/13/2025 CHECK 095817 INFINISOURCE, INC. 171.18CR 3/13/2025 CHECK 095818 ITRON, INC. 2,154.81CR 3/13/2025 CHECK 095819 JOAH MCCALEB 280.00CR 3/13/2025 CHECK 095820 JONATHAN WINNETT 116.90CR 3/13/2025 CHECK 095821 LLANO STATION AUTOMOTIVE LLC 86.54CR 3/13/2025 CHECK 095822 MAGUIRE IRON, INC 119,747.50CR 3/13/2025 CHECK 095823 MARBLE FALLS GLASS & MIRR 406.00CR 3/13/2025 CHECK 095824 PVS DXI INC. 364.51CR 3/13/2025 CHECK 095825 RDO EQUIPMENT CO. 77.88CR 3/13/2025 CHECK 095826 SCHNEIDER ENGINEERING, INC 750.00CR 3/13/2025 CHECK 095827 SRIXON/CLEVELAND GOLF/XXIO 1,775.42CR 3/13/2025 CHECK 095828 STROEHER & SON INC. 568.38CR 3/13/2025 CHECK 095829 TANTALUS SYSTEMS, INC. 14,000.00CR 3/13/2025 CHECK 095830 TECHLINE PIPE, L.P. 261.95CR 3/13/2025 CHECK 095831 TECHLINE, INC. 1,632.25CR 3/13/2025 CHECK 095832 TEXAS DEPARTMENT OF 254.00CR 3/13/2025 CHECK 095833 UNIFIRST CORPORATION INC 127.72CR 3/13/2025 CHECK 095834 US OXO, L.L.C. 44.70CR 3/13/2025 CHECK 095835 BURKETT ENTERPRISES INC. 3,979.21CR 3/20/2025 CHECK 095836 ALL. AMERICAN PUMP SOLUTIONS, 4,575.98CR 3/20/2025 CHECK 095837 AMAZON CAPITAL SERVICES 195.27CR 3/20/2025 CHECK 095838 ATMOS ENERGY INC. 238.21CR 3/20/2025 CHECK 095839 BETTY NICOLE LADNIER 330.00CR 3/20/2025 CHECK 095840 BUTTERY COMPANY, L.L.P 100.16CR 3/20/2025 CHECK 095841 CAP FLEET UPLIFTERS LLC 576.00CR 3/20/2025 CHECK 095842 CHEMTRADE CHEMICALS US LLC 10,295.57CR 3/20/2025 CHECK 095843 COMMON GROUND HOME & COMMERCIA 2,242.36CR 3/20/2025 CHECK 095844 HACH CO., INC. 114.90CR 3/20/2025 CHECK 095845 HEART OF TEXAS PROPANE 252.00CR 3/20/2025 CHECK 095846 BD HOLTCO 776.00CR 3/20/2025 CHECK 095847 HOLT TRUCK CENTERS OF TEXAS LL 184,927.00CR 3/20/2025 CHECK 095848 HUFFMAN COMMUNICATIONS SVOIDED 1,377.00CR 3/20/2025 CHECK 095849 DUSTIN POLK 133.50CR 3/20/2025 CHECK 095850 JONATHAN WINNETT 160.00CR 3/20/2025 CHECK 095851 LCRA 240.00CR 3/20/2025 CHECK 095852 MCI COMM SERVICE 16.52CR 3/20/2025 CHECK 095853 MEGAN EZELL 140.00CR 3/20/2025 CHECK 095854 MUSCO SPORTS LIGHTING, LLC 2,400.00CR 3/20/2025 CHECK 095855 O'REILLY, AUTOMOTIVE, LLC 14.99CR 3/20/2025 CHECK 095856 PETTY CASH 157.06CR 3/20/2025 CHECK 095857 PVS DX INC. 340.00CR 3/20/2025 CHECK 095858 STEGER BIZZELL 117,894.30CR 3/20/2025 CHECK 095859 STROEHER & SON INC. 684.82CR 3/20/2025 CHECK 095860 TECHLINE, INC. 544.00CR 3/20/2025 CHECK 095861 TEXAS HISTORICAL COMMISSI 535.00CR 3/20/2025 CHECK 095862 USABLUEBOOK 562.95CR 3/20/2025 CHECK 095863 VERIZON BUSINESS NETWORK SERV 8.27CR 3/20/2025 CHECK 095864 WASTEWATER TRANSPORT SERVICES, 787.07CR 3/26/2025 BANK-DRAFT001271 PAY.GOV 177.92CR 3/26/2025 BANK-DRAFT001272 ATTORNEY GENERAL 368.46CR 3/26/2025 BANK-DRAFT001273 INTERNAL REVENUE SERVICE 29,336.32CR 3/26/2025 CHECK 095869 1836 PLUMBING LLC 1,500.00CR 3/26/2025 CHECK 095870 3CGEO 400.00CR 3/26/2025 CHECK 095871 A-LINE AUTO PARTS #8 552.36CR 3/26/2025 CHECK 095872 ALL AMERICAN PUMP SOLUTIONS, 588.00CR 3/26/2025 CHECK 095873 ALLEN HOPSON 2,062.50CR 3/26/2025 CHECK 095874 AMAZON CAPITAL SERVICES 225.41CR 3/26/2025 CHECK 095875 ARROWHEAD BANK 5,192.07CR 3/26/2025 CHECK 095876 AVFUEL CORP 40.00CR 3/26/2025 CHECK 095877 BANDERA ELECTRIC COOPERATIVE 4,585.58CR 3/26/2025 CHECK 095878 BUTTERY COMPANY, L.L.P 645.28CR 3/26/2025 CHECK 095879 VOID CHECK 0 3/26/2025 CHECK 095880 VOID CHECK 0 3/26/2025 CHECK 095881 CADENCE BANK 3,575.10CR 3/26/2025 CHECK 095882 CENTERLINE SUPPLY, INC. 799.41CR 3/26/2025 CHECK 095883 FREESE AND NICHOLS 19,342.54CR 3/26/2025 CHECK 095884 FRONTIER COMMUNICATIONS 143.96CR 3/26/2025 CHECK 095885 GRANTWORKS, INC. 2,770.00CR 3/26/2025 CHECK 095886 HACH CO., INC. 788.59CR 3/26/2025 CHECK 095887 HOME DEPOT CREDIT SERVICES 501.36CR 3/26/2025 CHECK 095888 DUSTIN POLK 549.25CR 3/26/2025 CHECK 095889 KCL GROUP BENEFITS 3,611.55CR 3/26/2025 CHECK 095890 LAFE ALLEN 735.60CR 3/26/2025 CHECK 095891 LLANO CENTRAL APPRAISAL D 11,088.00CR 3/26/2025 CHECK 095892 LLANO CHAMBER OF COMMERCE 1,126.17CR 3/26/2025 CHECK 095893 LLANO COUNTY 500.00CR 3/26/2025 CHECK 095894 LLANO FAST LUBE 120.00CR 3/26/2025 CHECK 095895 LLANO CO. HISTORICAL SOCI 209.15CR 3/26/2025 CHECK 095896 LLANO NATIONAL BANK 4,765.07CR 3/26/2025 CHECK 095897 LLANO NATIONAL BANK 5,444.65CR 3/26/2025 CHECK 095898 LLANO STATION AUTOMOTIVE LLC 62.50CR 3/26/2025 CHECK 095899 METRO FIRE 1,880.13CR 3/26/2025 CHECK 095900 THIRD COAST DISTRIBUTING, LLC 620.25CR 3/26/2025 CHECK 095901 O'REILLY, AUTOMOTIVE, LLC 106.62CR 3/26/2025 CHECK 095902 PITNEY BOWES INC. 515.13CR 3/26/2025 CHECK 095903 PROGRESSIVE COMMERCIAL AQUATIC 155.38CR 3/26/2025 CHECK 095904 PVS DX INC. 364.51CR 3/26/2025 CHECK 095905 RHEA & SONS ENTERPRISES, INC. 3,230.62CR 3/26/2025 CHECK 095906 SNEED, VINE & PERRY, P.C. 7,638.71CR 3/26/2025 CHECK 095907 STANDARD INSURANCE COMPANY 1,896.27CR 3/26/2025 CHECK 095908 STROEHER & SON INC. 1,052.97CR 3/26/2025 CHECK 095909 T-POST FENCING, INC. 332.10CR 3/26/2025 CHECK 095910 TECHLINE CONSTRUCTION, LLC 79,900.00CR 3/26/2025 CHECK 095911 TECHLINE PIPE, L.P. 579.58CR 3/26/2025 CHECK 095912 TECHLINE, INC. 1,442.50CR 3/26/2025 CHECK 095913 TML HEALTH 46,897.52CR 3/26/2025 CHECK 095914 TONY GUIDROZ 336.00CR 3/26/2025 CHECK 095915 COUFAL-PRATER EQUIPMENT LLC 71.89CR 3/26/2025 CHECK 095916 US OXO, L.L.C. 129.52CR 3/26/2025 CHECK 095917 USABLUEBOOK 644.09CR 3/26/2025 CHECK 095918 VERNON CANTER 238.12CR 3/26/2025 CHECK 095919 WASTE CONNECTIONS 68,253.93CR 3/26/2025 CHECK 095920 XEROX FINANCIAL SERVICES, LLC 166.00CR 3/26/2025 CHECK 095921 XEROX FINANCIAL SERVICES, LLC 590.00CR 3/26/2025 CHECK 095922 YAMAHA 2,682.00CR 3/28/2025 BANK-DRAFT PITNEY BOWES 500.00CR 3/31/2025 BANK-DRAFT001274 BEN E KEITH BEERS 280.80CR 3/31/2025 BANK-DRAFT001275 BEN E KEITH BEERS 230.00CR 3/31/2025 BANK-DRAF1001276 BEN E KEITH BEERS 52.00CR 3/31/2025 BANK-DRAFT001277 BEN E KEITH BEERS 282.50CR 3/31/2025 BANK-DRAFT001278 BEN E KEITH BEERS 52.00CR 3/31/2025 BANK-DRAFT001279 BEN E KEITH BEERS 229.95CR 3/31/2025 BANK-DRAF1001280 BEN E KEITH BEERS 52.00CR 3/31/2025 BANK-DRAFT001281 KEG 1 O'NEAL 208.60CR 3/31/2025 BANK-DRAFI001282 KEG 1 O'NEAL 942.80CR