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03-12-18 Fiscal Affairs Committee Meeting
CHUCK ENGELKEN, CHAIR Councilmember, District 2 DARYLLEONARD Councilmember, District 3 JAY MARTIN Councilmember, District 5 CITY OF LA PORTE FISCAL AFFAIRS COMMITTEE MEETING AGENDA DOTTIE KAMINSKI At -Large B Alternate Notice is hereby given of a meeting of the City of La Porte Fiscal Affairs Committee to be held on March 12, 20% in the City Hall Council Chambers, 604 W. Fairmont Parkway, La Porte, Texas, beginning at 5:00 PM regarding the items of business according to the agenda listed below: 1. Call to order 2. Consider approval or other action regarding minutes of the Fiscal Affairs meeting held on November 13, 2017 - P. Fogarty 3. Receive and review First Quarter (FY 2018) Investment Report - M. Dolby/S. Wolny 4. Receive and review month of September - November (FY2017) Purchasing Card Expenditures - M. Dolby 5. Receive presentation of the 2017 Comprehensive Annual Financial (CAFR) Report - M. Dolby 6. Set date for next meeting — M. Dolby 7. Administrative Reports — C. Alexander 8. Committee Comments regarding matters appearing on agenda. Committee members Engelken, Leonard, and Martin 9. Adjourn In compliance with the Americans with Disabilities Act, the City of La Porte will provide for reasonable accommodations for persons attending public meetings. To better serve attendees, requests should be received 24 hours prior to the meetings. Please contact Patrice Fogarty, City Secretary, at 281.470.5019. CERTIFICATION I certify that a copy of the March 12, 2018 , agenda of items to be considered by the Fiscal Affairs Committee was placed on the City Hall Bulletin Board on March 6, 2018. Patrice Fogarty, City Secretary CHUCK ENGELKEN, CHAIR Councilmember District 2 DARYL LEONARD Councilmember District 3 JAY MARTIN Councilmember District 5 DOTTIE KAMINSKI Councilmember At Large B Alternate Member MINUTES OF MEETING OF FISCAL AFFAIRS COMMITTEE NOVEMBER 13, 2017 The Fiscal Affairs Committee met on November 13, 2017, at 5:00 p.m., in the La Porte City Hall Council Chambers, 604 West Fairmont Parkway, La Porte, Texas, to consider the following items of business: 1. Call to Order Chairman Chuck Engelken called the meeting to order at 5:00 p.m. Also present were: Committee Member Daryl Leonard and Jay Martin. Also present: City Secretary Patrice Fogarty, City Manager Corby Alexander, Finance Director Michael Dolby, and Treasurer Shelley Wolny. 2. Consider approval or other action regarding minutes of the September 11, 2017 meeting of the Fiscal Affairs Committee — P. Fogarty Committee Member Leonard moved to approve the minutes of the September 11, 2017, meeting. Committee Member J. Martin seconded. MOTION PASSED UNANIMOUSLY 3/0. 3. Receive and review Fourth Quarter (FY2017) Investment Report — M. Dolby Treasurer Shelley Wolny presented the Fourth Quarter (FY2017) Investment Report. There were no questions from Committee Members. 4. Receive and review months of June; July and August (FY2017) Purchasing Card Expenditures — M. Dolby Purchasing Manager Cherell Daeumer presented June; July and August (FY2017) Purchasing Card Expenditures. There were no questions from Committee Members. 5. Receive and review the City of La Porte Investment Policy — M. Dolby Treasurer Shelley Wolny presented the City of La Porte Investment Policy. There were no questions from Committee Members. 6. Set date for next meeting. The Committee set March 12, 2018, at 5:00 p.m., as the date and time for the next meeting. 7. Administrative Reports — C. Alexander Page 1 of 2 November 13, 2017, Fiscal Affairs Committee Minutes There were no administrative reports. 8. Committee Comments — Matters appearing on agenda; Recognition of community members, city employees, and upcoming events; Inquiry of staff regarding specific factual information or existing policy. There were no Committee comments. 9. Adjourn There being no further business, Committee Member Earp moved to adjourn the meeting at 5:11 p.m. Committee Member Leonard seconded. MOTION PASSED UNANIMOUSLY 3/0. Respectfully submitted, Patrice Fogarty, City Secretary Passed and approved on the 121h day of March, 2017. Chairman Chuck Engelken Page 2 of 2 November 13, 2017, Fiscal Affairs Committee Minutes REQUEST FOR FISCAL AFFAIRS COMMITTEE AGENDA ITEM Agenda Date Requested: March 12, 2018 Requested By: Shelley Wolny Department: Administration Report:4, Resolution ,� Ordinance � Exhibits: 1. First uarter FY 2011311nvestment Report Appropriation Source of Funds: Account Number: Amount Budgeted: Amount Requested: Budgeted Item: t 4) YES SUMMARY & RECOMMENDATIONS NO In accordance with the Public Funds Investment Act and the City of La Porte Investment Policy, the investment officers shall prepare and submit a report of investment activity for each quarter. The first quarter investment report includes the investment position as of December 31, 2017. The report contains activity from October through December, including the book value, market value, maturity dates and accrued interest for the period. Action Re quire d by the Fiscal Affairs Committee: Receive and review the First Quarter Investment Report for Fiscal Year 2018. Approved for Fiscal Affairs Committee Agenda Corby D. Alexander, City Manager Date CITY OF LA PORTE Interoffice Memorandum TO: Chuck Engelken, Councilmember Daryl Leonard, Councilmember Jay Martin, Councilmember Dottie Kaminski, Councilmember Corby Alexander, City Manager Jason Weeks, Assistant City Manager FROM: Michael Dolby, Director of Finance Shelley Wolny, Treasurer DATE: January 15, 2018 SUBJECT: Quarterly Investment Report For the first quarter of the 2018 fiscal year, the City's investment portfolio yield averaged 1.28%, which is below the average yield of our benchmark at 1.38 % (see graph below). Since the City's practice is to hold investments until maturity, many of the agencies in the portfolio are yielding lower than the benchmark of the 6-month T-Bill rate. As securities mature, staff will reinvest at higher rates. The total interest earned through December 2018 for all funds is $255,101, which is 48% of the budget of $536,150. City vs. Benchmark At December 31', the City's portfolio totaled $78,595,415 and consisted of 26% in Texpool, 46% in Agency Notes and 28% in Logic. Half of the portfolio remains in the investment pools to maintain adequate liquidity while pursuing opportunities for to optimize yield. Staff will continue to focus on laddering and diversifying the portfolio through the purchase of agencies to strengthen returns. At the end of the first quarter, the City's portfolio consisted of 54% of the portfolio maturing overnight, 15% maturing in 1 year, 21% maturing in 1-2 years and 10% maturing beyond two years. 21% 0 By Investment Maturity 10% � �% 11111111111� ®Overnight ®1-12 Months ®12-24 Months ®24-36 Months Currently, the 3-month T-Bill is at 1.34%; 2-year, at 1.84%; 5-year, at 2.18%; and, the 20-year is at 2.60%. The yield curve on the following page shows a flattening trend that occurred in 2017 due to a rise in short- term yields. However, in 2018 the yield curve has begun to steepen as a reflection of a strengthening economy. Yield Curve 3.00% 2.00% 1.00% 0.00% Treasury Bills ®I year ago 3 months ago —current At the December Federal Open Market Committee meeting, the Fed increased the target rate to 1.25% to 1.50%. Although the rate remained unchanged at the January meeting, strong momentum from 2017 is continuing into 2018. Continued economic growth, positive assessments of the labor market and rising consumer confidence are fueling expectations of three to four rate increases in 2018 with the first likely to occur in March. While staff continues to monitor rates and economic conditions, the strategy for the portfolio will, as always, focus on laddering to pick up yield along the curve and maintaining a constant cash flow and liquid position. 2 Year T Note 8.00 % 6.00 % 4.00 % 2.00 % 0.00 % OA IS) In summary, we will continue to invest the City's funds in conservative investments, as authorized by the Public Funds Investment Act, always keeping in mind Safety first, and then Liquidity and lastly Yield. 3 Portfolio Composition and Value as of December 31, 2017 100.00% 80.00% Par Book Market Days to Value Value Value Maturity 60.00% Investment Pools 42,595,415 42,595,415 42,595,415 31 40.00% -_-- -- -- -- Agencies 36,000,000 36,000,000 35,749,599 523 Total 79,595,415 79,595,415 79,344,013 256 20.00% --- -- - 0.00 Investment Pools Agencies ®Dec-17 ®Dec-16 Investment Maturity Schedule 1-12 months as of December 31, 2017 i Book Value Percent '. 1-2 years �� 01emight 42,595,415 54.20%/0 -/�j - 1-12months 12,000,000 15.27 i 1-2 years 16,000,000 20.36% 2-3 years KOW000 10.19% Overnight Total 79,595,415 100.00 2-3 years Portfolio Performance for the month of December 31, 2017 Weighted 1.50% Portfolio Benchmark Average Yield Yield" Maturity Pooled Funds 1.34% 1.50% 9.95months 1.00% Bond Funds 1.19% 1.34% 33 days Total 1.26% 1.42% 9.62months 0.50% 0.00% "The pooled funds benchmark is based on the average monthly yield of a 6-month Treasury. Pooled Funds Bond Funds Total The bond funds benchmark yield is based on the average monthly yield of a 3-month Treasury. The total is based on weighted average monthly benchmark yields. ■Portfolio Yield .Benclnnark Yield° Portfolio Earnings as of December 31, 2017 350M0 BudgetActual Percent 300.000 F........................................................................................ General 325,000 131,071 40.33% 250M0 Enterprise 105,650 35,039 33.16% MOM Internal Service 30,500 17,594 57.65% 150M0 .. ,,,,,,,,...,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,... Other Funds 75,000 71,408 95.21% 1 00,00 0 11111 Total 536150 255101 47.58% 50M0 11111 i General Enterprise Internal Service Other Funds ®Budget .Actual Yield Curve 250% 2.00% 1.50% aiu"�uuwuo� uu 1.00% 0.50% 0.00% 3 mo 6 mo 1 yr 2yr 5yr - 00-17---ov-17 ®Dec-17 of funds invested in: Securities & Pools Bank Depository Total % of funds invested Operating Account Balance December 2017 2016 83.01% 83.10% 16.99% 16.90% 100.00% 100.00% 16,081,213 13,966,424 4 Aug-18 Jun-18 Apr-18 Feb-18 Dec-17 Oct-17 0.00% Portfolio Yield vs Benchmark 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 1.60% Additional Earnings (over 6 month Treasury Bill) Investment Maturity & Cashflow (excluding Texpool & Logic) 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 .........................................1..........................w. tiell �cb �� P � 5 Market Gain (Loss) by Month (50,000) (100,000) (150,000) (200,000) (250,000) (300,000) OCT I NOV I DEC I JAN I FEB I MAR APR MAY JUN JUL AUG SEP AGENCIES (151,160 (222,660) (251,402 Monthly Portfolio Division uuuuu 11 % 17% IIIIIIIII 28% 44 /o uuuuu Wells Fargo uuuuu Coastal Securities oo: Cantor Fitzgerald uuuuuFTN Financial Average Return on Investments 1.80% 1.60% 1.40% 1.20% 1.00% .................... � 0.80% .......................... .� 0.60% 0.40% ���aiii1 0.00% ,,,,,,,,. ,,,,,,,,, ,,,,,,,,, »»»», »»»»,.....,.,. Coastal Cantor Wells FTN Securities Fitzgerald Fargo Financial Seriesl 1.19% 1.43% 1.10% 1.72% December 31, 2017 This report is in full compliance with the investment strategy as established for the pooled investment fund and the Public Funds Investment Act (Chapter 2256). o1by, {AGMi oDfFinance Shelley Wolny Treasurer _:.� N O 0 z LU 0 N Q- 0 F- Cq 7 Q d' m Ln m m O O N O N lO lO N N W O O M to d- Ln N Ol m n O O lfl O N n m d' N d: O O d: Ln m 0 Lri 0 00 m m rn rn r, r- Q0 Q0 00 Q0 m zT rn r, zT Q0 c-I N lO d' Ol N 00 c-I c-I N lO c-I 00 00 00 O N O n n l0 O 00 O d' m 00 n O l0 m N Ol Ol 00 c-I l0 Ln m �--I . . . . . . . . . . . . . . ci Ln m N l0 Ln ci ci O Ol Ol 00 n n n n lfl lfl lfl lfl n N N N c-I ci ci ci ci y W N U Q J J O J � � W Q h Lu N > U Lu > Z n N Lu m n m o Q N u.l Ua Lu F- O W O Z Z J o��aa z ��tzu ~ m N Ln Z> F' LLJz�� > > m W m Q— Q J = X m U N c Q (n -, O X Q J W J G J Q Z Q m 0> Q p n> f- m m O� (7 ON U U Ou 3: ON r\ ti N O m N MW d' W O O N O Ln lO W O ci lO W O n O l0 m m Ln m O O O n 00 00 m 00 O d: Ol Ol O O v 0 N o0 of l0 m o rl l0 Ln O 0 0o o m d- o Ln of o 00 � p p V E N Wrn ,-I � rl rn d- o to M ,-I o r1 m to rl d- o0 Ol 00 n `1 Ol n c-1 `1 l0 O O Ol Ol Ol l0 Ln `3 N N Ol Z Q M rH M Ml0 l0 l0 Ln d' d' m N N N N N N N N c-I Z U J �. v c< ~ J G W Z Q m O O Z Y w E W u > U N 00 f- Q Q p Z Q U Q0 _ Q W Z Sk CJ Q W O tl. 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V N LO V 00 O O I� O O O O Ln O O O N 00 V Lo r V Q 61 69, v) Ef3 69 69Ef3 69 69 69 69Ef3 6pl, 69Ef3 69 69 69 69 69 69 69 69 69 6969 69 C- o 0 0 000 ON N N N N N N N N N N N 0 0 0 0 0 W O O O O O O Y 0 0 0 0 0 0 O O O O O O H U U Z 0 w U U U U of d Z Z Z Z m d J 0 U U U U O_ W W Z Z Z Z _ Q O N Q Q Q Q 0 H O Q w U of LL (J 0 0 0 0 0 O O O N N N N N N N N � 0 0 0 0 0 0 0 v 0 0 0 0 0 0 0 0 U ry z_ O of of 0 d O 0 Z Z Z d d d U J W W W w 0 0 0 0 0 ofU U U U U U O W W > > of Q Q H O O LL w z U) 0 O O O O O O O O O N N N IN IN IN IN IN 0 0 0 W W W W W 0 0 0 0 0 0 0 0 U U U w w w w w U U U O >Q >Q >Q >Q O O O� Q 2 2 2 2 < < < d 2 2 2 2 > 0 LL LL LL LL O O O O O O O O O O W W W W W W W W W W 0000000000 } } J Z Z Z U U H of of of M 0 of of of 2 2 U 0 Q w 2 2 2 U U U O W U LL U U U z 6 w w> O 03: W w w w 2 2 O of 2 O d 2 2 2 LL LL m 0 LL LL LL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 w w w w w w w w w w Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q 2 2 2 2 2 2 2 2 2 2 J J J J J W Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z W W W W W W W W W W Z Z Z Z Z 0 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z z z z z z z z z z O Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q w w w w w w w w w w 0 0 0 0 0 = 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 Y Y Y Y Y Y Y Y Y Y Of- of- of- of U U U U U U U U U U U U U U U U U Q P- P- P- P- P- P P P- P P P- P- P- P- P- P w w w w w w w w w w ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ m m m m m m m m m m 2 2 2 2 2 U H H H H H H H H H H H H H H H H H r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r W O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Q M O 00 V 00m V V m CO CO r- r r r O O V CO r- W O O V O r- Ln Ln O a § m (n o ® } 2 0 ) « 0 o B ± q I / \ \ E % \ q C } / § $ ƒ m §k § / ) « ® © w z § i / } < / \ ) z z \ z L \ (.5 \ \ o z g j ) § \ \ § / \ \ j \ \ m } \ \ — ) _ � z § E 0 0 0 o 3 g R E\ w= c 0 0 o a \ & R 9 p m m » m e r R o G § E \ � R g § a w § §Q § 0 ) / \ m m m ® \ -1 _ -1 CIA � §/§ 0 N N N N m m m mm0mm /00 0 0m 0 0 0 0\\ mm0 \L 0§0 0 0 0r k e ° 2 2 2 2 2 2 2@@ R@ 2§§© 2 g 2© 2 2 0©©0 r r r r r r r r r r r r r r E r r r E r r r E E e 0 0 0 0 0 0 0 0 0 0 0 0 2 2+ 0 0 0+ 0 0 0+\ � o 0 0 0 0 0 0 0 0 0 0 o m m o 0 0 0 0 0 w w w w= r r G= r= G== w G G 8§ 8 8 8 8 8 R e e e§ 8 8 o o 8 8 8 8 NO0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 of \ j z LU < / of 3 of\ / \ of z z i / < \ / § / / \ ® / < ? / } \ \ } \ u u z j j 0 $ < Q / / u m m < z (D 2 § u 5 5 } \ } \ \ \ } } © \ 2 2 / ƒ ƒ / / < m m / / E \ \ E E § \ \ _ _ A 2 2 2 2 2 2 2 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ ) z z z z z z z $ u D o 0 0 0 0 0 0//// w w w w w w w w g g g 6= \ \ \ \ \ \ \ 6 6 6 w § < < < < § § < < < < § / z « — _ _ = z_ z_ z_ z_ z_ z_ z_ z_ z_ z_ z_ z_ ° / / / / / \ \ \ \ \ \ § § § § § § § § § § § § \ w w w w w w w w w w w w w w w w w w w w w w w w w o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 w m m g g m m m m g m g g m m m m g g m m m g g m REQUEST FOR FISCAL AFFAIRS AGENDA ITEM Agenda Date Requested: March 12, 2018 Requested By: Michael Dolby, Director of Finance Department: FINANCE Report: xx Resolution: Ordinance: Exhibits Exhibits Amount Budgeted Source of Funds: General Fund/Finance Account Number: 6141-5001 Amount Budgeted $60,000 Amount Requested: $60,000 Budgeted Item: YES NO In accordance with the city charter, the fiscal year ending September 30, 2017 Comprehensive Annual Financial Report will be presented to Council by the external auditors Pattillo, Brown and Hill. The audit report provides the City with reasonable assurance that the financial statements are free of material misstatements. The auditors designed tests that provide evidence that the financial statements conform to the highest level of accounting standards. The City of La Porte received an unmodified (clean) opinion from the auditors and no management comments or deficiencies in internal control were identified. The City of La Porte has won the Award for Excellence in Financial Reporting from the Government Finance Officers Association for thirty-six (36) consecutive years. Action Required by Council: Consider approval or action to accept the Fiscal Year Ending September 30, 2017 Comprehensive Annual Financial Report (CAFR). Approved for City Council A eg nda Corby Alexander, City Manager Date CITY OF LA FORTE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended September 30, 2017 Prepared By Department of Finance THIS PAGE LEFT BLANK INTENTIONALLY CITY OF LA PORTE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS SEPTEMBER 30, 2017 Page Number INTRODUCTORY SECTION Letterof Transmittal..................................................................................................... i — vi Certificate of Achievement for Excellence in Financial Reporting .............................. vii Organization Chart ........................................................................................................ viii Administrative Officials. .........--........................................................................ ix FINANCIAL SECTION Independent Auditors' Report ....................................... ........................ ...................... 1-3 Management's Discussion and Analysis............................................—.......--......,... 4 — 12 Basic Financial Statements Government -wide Financial Statements Statement of Net Position ..................... ........ ....... ........ ................... ........... 13 Statement of Activities .................... ............ ......................................................... 14 — 15 Fund Financial Statements Balance Sheet — Governmental Funds.................................................................... 16 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position........................................................................... 17 Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds................................................................ 18 CITY OF LA PORTE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS SEPTEMBER 30, 2017 Page Number Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ...................... ..................... .......... ....... .....„.,,............... .„.„. 19 Statement of Net Position — Proprietary Funds..........„..,„................a..,,,,.,.,............. 20 — 21 Statement of Revenues, Expenses and Changes in Net Position — Proprietary Funds ............................ ............... „.,,,....................... 22 Statement of Cash Flows — Proprietary Funds ............... „.......... .,............................ 23 — 24 Notes to Financial Statements ..,.,,. .... ...........„...... ...............,..........„ ......... 25 — 60 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund ,,„ ..........................„.....„,, 61 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Tax Increment Reinvestment Zone ........................... ....... .„..,................. ....„„....... . 62 Notes to Required Budgetary Information.........„...................................„,..„......,........ 63 Schedule of Changes in Net Pension Liability andRelated Ratios ................... .................................. ................. ,..„„.,........,......... 64 Schedule of TMRS Contributions ............... ..... --- ................... ..„„.„.,,........... ....... ...... 65 Schedule of City's Proportionate Share of the TESRS Net Pension Liability.............................................................................. 66 Schedule of Funding Progress — Other Post Employment Benefits Plan .................... ............ ,................ ,....,.,............. .,.. 67 Combining And Individual Fund Statement and Schedules Nonmajor Governmental Funds: Combining Balance Sheet ....... ......... ....... ............. „...„............ ........ „..... 68 — 71 Combining Statement of Revenues, Expenditures, and Changes inFund Balances ............... .,„., .................. ........... ,.......... ................... ............ 72 — 75 CITY OF LA PORTE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS SEPTEMBER 30, 2017 Page Number Budgetary Comparison Schedules: DebtService Fund ....... ................. ..,.-, .........,...,.., „....,,,, ........, ,...,.... ..,....... 76 Special Revenue Funds: Hotel/Motel Tax ......................... ........ ........ .................. 77 ......... ........ ........... Section4B Sales Tax .............................. ......... ........ ...... ..,,........... ,, .,.. 78 Street Maintenance Sales Tax Fund 79 ................................................ „,,,,........... ,.,,.,., Emergency Services Sales Tax Fund ........................ ......... 80 ......„, ......., ...,„....... Capital Projects Funds: RestrictedFund .............................................. .....„....... .......„.,............. 81 ,.................... 2015 Certificate of Obligation Bonds ................ ..... ........ 82 ........ , ...... .„..__ Drainage and Improvements ......... .....„.............................., ........, ,.,,.......... 83 General Fund Schedule of Revenues — Budget and Actual ............... ................... „. 84 General Fund Schedule of Expenditures — Budget and Actual............„..,.„ ............. 85 — 90 Combining Financial Statements — Internal Service Funds Combining Statement of Net Position............................„.„,.....w....,,,,,........,...,,.......... 91 Combing Statement of Revenues, Expenses and Changesin Net Position.......................................................................................... 92 Combining Statement of Cash Flows ........................................................................ 93 CITY OF LA PORTE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS SEPTEMBER 30, 2017 STATISTICAL SECTION (Unaudited) Page Table Number Net Position by Component..................................................... ..,........... ........ 1 94 95 Changesin Net Position. .......... ..................,. ........ ................. ..__........... 2 96 — 99 Fund Balances — Governmental Funds........................................„................. 3 100 — 101 Changes in Fund Balances — Governmental Funds.... ........ ........ ........... 4 102 — 103 Assessed Value and Actual Value of Taxable Property ............................... 5 104 Property Tax Rates — Direct and Overlapping Governments ........................ 6 105 — 106 Principle Property Taxpayers.......................................................................... 7 107 Property Tax Levies and Collections ...................... .................... ___ ............. 8 108 Ratios of Outstanding Debt by Type ......... ............. ...................... ......... ....... , 9 109 Ratio of General Bonded Debt to Taxable Value and Taxable Value of All Property ...............„,..,,„,.,.,.......... 10 110 Direct and Overlapping Governmental ActivitiesDebt............................................................................................ 11 111 Pledged Revenue Coverage........................................................................... 12 112 Demographic and Economic Statistics .............. ................. ........ ,............... . 13 113 PrincipalEmployers.............. ......... .... ................. ................. ........ ....... ... 14 114 Full -Time Employees by Function/Program....... ....... ............................. ...,.. 15 115 Operating Indicators by Function/Program ................... „,,................ ,........... 16 116 — 117 Capital Assets Statistics by Function/Program......... ................................... _ 17 118 I W THIS PAGE LEFT BLANK INTENTIONALLY C� City of La Porte City Manager's Office sta is e 1892 The City of La Porte embraces our heritage, community values and E bl'hd y g, y opportunities, while enhancing the quality of life for our citizens. March 12, 2018 To the Honorable Mayor, Members of City Council, and Citizens of the City of LaPorte, Texas; The Finance Department and City Manager's Office are pleased to submit the Comprehensive Annual Financial Report for the City of La Porte, Texas for the fiscal year ended September 30, 2017. This report is published to provide the City Council, City staff, our citizens, our bondholders and other interested parties with detailed information concerning the financial condition and activities of the City government. This report consists of management's representations concerning the finances of the City of La Porte. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the government's assets from loss, theft or misuse and to compile sufficient reliable information for the preparation of the City of La Porte's financial statements in conformity with GAAP. The cost of internal controls should not outweigh their benefits; therefore the City of La Porte's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City of La Porte's financial statements have been audited by Pattillo, Brown and Hill LLP, a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of La Porte for the fiscal year ended September 30, 2017 are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amount and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management and evaluating the overall financial statement presentation. The independent audit concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the City of La Porte's financial statements for fiscal year ended September 30, 2017 are fairly presented in conformity with GAAP. The independent auditors' report is presented as a component of the financial section of this report. The independent audit of the financial statements of the City of La Porte included a federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in the City of La Porte's separately issued Single Audit Report. GAAP requires that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City of La Porte's MD&A can be found immediately following the report of the independent auditors. 604 W. Fairmont Parkway m La Porte, Texas 77571 n (281) 470-5011 m www.laportetx.gov Profile of the City The City of La Porte, incorporated in 1892, is located in the southeast quadrant of Harris County and is bounded on the north by the Houston ship channel, on the east by Galveston Bay and the south by the Bayport channel. The City of La Porte currently encompasses 19 square miles and serves a population of 35,148. The City is a home rule city operating under the Council -Manager form of government. Policymaking and legislative authority are vested in a governing council consisting of the mayor and eight other members. The city council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the City Manager, City Secretary and Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day-to-day operations of the City and for appointing the heads of various departments. The Council is elected on a non -partisan basis. The Mayor and Council members serve three-year staggered terms. Six of the council members are elected by district. The Mayor and the two remaining council members are elected at large. The City of La Porte provides a full range of services, including police and fire protection, the construction and maintenance of streets and other infrastructure and recreational activities and cultural events. Certain services are provided through a legally separate Water Authority, which functions, as a blended component unit and in essence, is a department of the City of La Porte, and, therefore, has been included as an integral part of the City of La Porte's financial statements. Additional information on the Water Authority and other blended component units can be found in Note 1 B. of the notes to the financial statements. The City has established a Taxing Increment Reinvestment Zone one (the Zone). The zone is presented as a blended component unit and is being reported as a governmental fiend type (see Note 1 B). The City has also established a section 4 B Sales Tax Corporation (see Note 1 B). The City also has established a Fire Control, Prevention and EMS District (see note 1 B). The City's accounting records for general governmental operations are maintained on modified accrual basis, with the revenues being recorded when available and measurable and expenditures being recorded when the services or goods are received and the liabilities are incurred. Accounting records for the City's utilities and other proprietary activities are maintained on the accrual basis. The annual budget serves as the foundation for the City of La Porte's financial planning and control. Budgetary control has been established at the fund level. Al 1 agencies of the City of La Porte are required to submit requests for appropriation to the City Manager on or before May 26 of each year. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents this proposed budget to council for review prior to August. The council is required to hold a public hearing on the proposed budget and to adopt a final budget by no later than September 30th. The appropriated budget is prepared by fund, function (e.g., public safety) and department (e.g., police). The directors are given latitude to approve transfers of appropriations within a department. Transfers of appropriations between fiords, however require the special approval of the city council. Budget -to -actual comparisons are provided in financial reports for each individual governmental fiend for which an appropriated annual budget has been adopted. For the general find, this comparison is presented on page 61 as part of the required supplementary information. For governmental finds, other than the general find, with appropriated annual budgets, this comparison is presented in the governmental fund subsection of this report, which starts on page 76. Formal budgetary integration is employed as a management control device during the year for the General Fund and Enterprise Funds. Formal budget integration is not employed for the Debt Service and Capital Projects Funds because effective budgetary control is alternatively achieved through bond indenture provisions and legally binding construction contracts, respectively. Economic Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of La Porte operates. ii Local Economy The City of La Porte is located in the southeast quadrant of Harris County, which is a 1, 723 square mile county is a leading oil, gas and petrochemical areas. The County has more than 3,200 manufacturing plants, the nation's largest concentration of petrochemical plants, and the third largest United States seaport and is a corporation management center. A significant part of the County's major employers, manufacturers, education and financial institutions are located in Houston, the County seat. The Texas Medical Center, located in Harris County, is one of the nation's largest, providing medical care and educational opportunities. Higher education facilities include: University of Houston, Rice University, Texas Southern University, St. Thomas University and Houston Baptist University, all offering full four- year as well as postgraduate programs. The Lyndon B. Johnson Space Center is also located here. Located some 20 miles southeast of Houston on Galveston Bay in Harris County are the three communities that make up the La Porte Bayshore Area: La Porte, Morgan's Point and Shoreacres. The area has a combined population of approximately 40,000. Though much of the image of this area is industrial, the La Porte- Bayshore area is still characterized by an expanse of resort homes. Strategic Plan Overview On October 27, 2012, the Mayor, City Council, City Manager and key staff of the City of La Porte met together in a retreat planning session. The purpose of that meeting was to establish the Council's Strategic Plan for the next five years. A report was prepared outlining the City Council's Mission, Vision and Core Values, as well as six overall goals. Each goal had identified objectives and strategies, with time lines for beginning and completing the goals. On March 9, 2013, the City Manager and his key staff met. Their purpose was two -fold. First, staff reviewed and discussed the Mission, Vision and Core Values developed by the City Council and created Leadership Statements for the staff to follow to ensure their work is consistent with the value of the City Council. Secondly, staff reviewed and clarified the goals, objectives and strategies identified by the City Council; if necessary identify additional goals consistent with the overall mission, vision and values; and establish the framework for an action plan. The result of their work is documented in this report. The Strategic Plan will provide a blueprint for action over the next five years. When developing the annual budget, staff will be tasked with making sure that expenditures and programs further the goals and Core Values stated in this document. This provides clear direction to the staff as to what priorities are important to the Council and plans can be made accordingly to make sure that resources are allocated towards those ends. Additionally, this plan is an excellent communication tool that the Council and the staff can use when speaking with residents and businesses. Many times, ad hoc requests can derail longer -term plans. The Strategic Plan outlines a framework for receiving, prioritizing, and budgeting for resident requests. All participants, staff and Council, agreed to commit to the success of this plan. A plan only becomes a useful and working document when all the participants (as a whole and as individuals) make a commitment to review it regularly, use it monthly, and modify it as needed. It is a tool that can and should be used regularly to track progress, make notes of variations between expectations and actuals, of timelines and expenses, to help accomplish each goal, and to hold one another accountable for updates and completion. 0 Mission Statement The Council reviewed and revised the Mission Statement & Vision Statement of the City and the results are as follows: iii The City of La Porte embraces our herhage, community values, and opportunities, while enhancing the quality of life for our citizens Vision Statement To provide improved infrastructure, to drive economic growth, and to enhance quality of life for our citizens. • Core Values The City Council wanted to specify the core values under which the City and its staff function. Core values are the general guidelines that establish the foundation for how an organization will operate. Staff then discussed these value statements to define and gain an understanding of what those Core Value meant to staff from a leadership perspective. Staff first discussed what the elements of each Core Value represented, then prepared a Leadership Statement for each one. The following are the Core Values of the City of La Porte: ➢ Health & Public Safety: City employees will ensure the health and safety of our citizens by providing and maintaining superior public infrastructure and public safety services. ➢ Integrity & Accountability: City employees will be open, honest and transparent, and be accountable to the Council so that Council can be responsive to the citizens. ➢ Superior Customer Service: City employees will proactively provide superior customer service in a positive and timely manner. ➢ Quality in everything we do: City employees will strive for superiority in all services we provide. 0 Goal and Plan Development During the Council Retreat in October 2012, six goals were developed by the Council, with staff providing assistance in the development of objectives. In March 2013, the staff further added "meat to the bone" to outline more specifically the actions that would be necessary to achieve the stated goals. The development and implementation of the action plan will serve to provide Council a clear understanding of how and when each of their goals will be accomplished. The action plan proposes to do the following: ➢ Identify a team leader: Each Goal needs a champion who will lead the effort to accomplish the goal and be held accountable for the action plan that is developed. A team leader for each goal was assigned. ➢ Identify team members. Likewise each goal needs a larger team, consisting of fellow staff from across all departmental lines where appropriate, to assist in the implementation process. ➢ Identify partners. Each team should identify the partners, outside the city organization, who can provide expertise and resources to accomplish the goal. ➢ Define action steps. Each objective needs defined action steps showing Council how the goal will be accomplished. The action steps provide the basis for benchmarks. ➢ Prepare a timeline. Timelines were prepared for each of the objectives. Staff reviewed those timelines and recommended adjustments. The Council -identified goals are: ➢ Improve Infrastructure ➢ Preserve Heritage — to preserve the structure and amenities that make La Porte unique ➢ Ensure that all departments and facilities are ready for any disaster ➢ To encourage economic development/retail development ➢ To provide Superior Customer Service ➢ To revitalize blight/146 iv In addition to the six Council -identified goals, it was agreed that key areas of city government were not included in the goals identified by Council. Staff was tasked with discussing other areas where they would establish goals and objectives and bring them to Council for consideration and approval to include in the Strategic Plan. Several new goals were identified and are proposed for Council consideration: ➢ To provide and maintain superior public safety ➢ Continue to improve the quality of life through recreational amenities ➢ Create a Neighborhood Preservation Program ➢ Provide diverse and timely communications that promote and influence a positive public perception of La Porte One critical component to ensuring that the elements of the Strategic Plan are being implemented is to provide regular status reports to the City Council. Staff prepares and presents to council quarterly written reports supplemented w i t h oral reports or action items for implementation that may be necessary in-between written reports. In fiscal year 2014, City staff appointed key department directors to carry out the major components of the strategic plan. Staff developed a matrix that identifies target dates for completion of the components of the strategic plan. Relevant Financial Policy City staff is complying with the new GASB pronouncements regarding pension reporting. Major Initiatives Staff is overseeing the design and construction of our fitness center. In addition, public works is the design phase of multi -million dollar infrastructure water/ sewer projects. Long Term Planning Given the current economy and the uncertainty of the next few years, the City's existing financial position remains strong. The City has incorporated several strategies to decrease the expenses to the City over the next several years. Rising costs of personnel and the related benefits have been a challenge to the City; however, over the last few years, a healthy find balance in the General Fund has allowed the City to weather these rising costs. One of our major industrial companies completed a $600 million dollar expansion. Commercial development continues to rise in the city. We anticipate growth of approximately $36 million in new warehouses, office buildings, hotel and new schools. Additionally, the housing market in the Houston area, which included La Porte, has seen a 10% growth in the median price of homes over the last two years. Residential development continues to grow. The city issued $9 million in permits and a new residential development adjacent to major highway is projected to be $36 million. The Panama Canal expansion is bringing about a significant growth of warehouse operations and hotels. The deepening and widening of the port is prompting expansion of the Barbour's Cut tenninal, which is located in La Porte, and the Bayport Terminal, which is located 1 mile outside of the city limits, to allow receiving from super container ships. The low cost of natural gas continues to provide stability in the petro chemical market; consequently we are experiencing significant growth in our industrial districts. Conservative revenue estimates and efforts to reduce expenditures have contributed to the City's strong financial position and have allowed the City to weather the economic slump. We are especially pleased that there have been no property taxes rate increases for (27) twenty-seven years. Additional capital projects are being funded by utilizing excess fund balances and previously issued debt that had been stranded. u With the associated fund draw downs, the remaining fund balances continue to meet operational objectives and current fiscal policies. Awards and Acknowledgements The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its comprehensive annual financial report for the fiscal year ended September 30, 2016.This was the thirty-sixth consecutive year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, the City published an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. In addition, the government also received the GFOA's Distinguished Budget Award for its annual budget document. In order to qualify for the Distinguished Budget Presentation Award, the government's budget document was judged to be proficient in several categories, including as a policy document, a financial plan, an operations guide and a communications device. Other financial awards to the City are the Popular Financial Report Award from GFOA, the Investment Policy Award from the Government Treasurer's Organization of Texas, the Transparency Stars Award from the State of Texas Comptroller and the Achievement of Excellence in Procurement Award from the National Procurement Institute. The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the finance and administration department. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. Credit also must be given to the mayor and city council for their unfailing support for maintaining the highest standards of professionalism in the management of the City of La Porte's finances. Respectfully submitted, orb f lexander Mich I G. Dolby City Manager Director of Finance vi ►1� Government Finance Officers Association Certificate of Achievement for Excellence in Financial Presented to 3[ty of La Porte, For its Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2016 Executive Director/CEO vii Fire Fire Prevention Fire U CITY OF LA P"ORTE ORGA1VI"A TIO''VAL CHART Citizens Legal Municipal Court Emergency AIedi'cal SQc viccs Emergency Management Economic Development Police Police Admin. Patrol Criminal Investigation Support Services Finance Accounting Tax I.ittliay D llim Purchasing Mayor & City Council City Manager Assistant City Manager Public Works Admin. Streets Residential Solid Waste Commercial Solid Waste Water Production Water Distribution Waste Water Collection Waste Water ,irreatnien..i Airport La Porte Area Water Authority Motor Pool City Secretary Human Resources Information Parks & Recreation Parks Maintenance Recreation Special Services Parks Admin. Planning Planning & Engineering GIS Division Inspection Services Golf Course Club House Maintenance Effective Date. 1010112010 Vlll CITY OF LA PORTE, TEXAS LIST OF ELECTED AND APPOINTED OFFICIALS For the Year Ended September 30, 2017 Elected Officials Louis Rigby Danny Earp Chuck Engelken Daryl Leonard Kristin Martin Jay Martin Nancy Ojeda John Zemanek Dottie Kaminski City Management Corby Alexander :lason Weeks Ken Adcox Don Pennell Patrice Fogarty Denise Murano Michael. G. Dolby ix Position Mayor CouncilMember -District One Council Member -District Two Council Member -District Three Mayor Pro-Tem Council Member -District Four Council Member -District Five Council Member -District Six Council Member -At Large A Council Member -At Large B Position City Manager Assistant City Manager Police Chief Director of Public Works C i t y Secretary Municipal Judge Director ofFinance THIS PAGE LEFT BLANK INTENTIONALLY [SMA q-111p 111111111 iiii jjp� THIS PAGE LEFT BLANK INTENTIONALLY PATTILLO, BROWN & HILL, i_.i—p. CERTIFIED PUBLIC ACCOUNTANTS BUSINESS CONSULTANTS INDEPENDENT AUDITORS' REPORT To the Honorable Mayor and Members of the City Council and Citizens City of LaPorte, Texas Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, business - type activities, each major fund, and the aggregate remaining fund financial of the City of La Porte, Texas (the "City") as of and for the year ended September 30, 2017, which collectively comprise the City's basis financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements The City's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of the Tax Increment Reinvestment Zone Fund, a major fund, and represents 6 percent and 4 percent, respectively, of liabilities and revenue of the governmental activities. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it related to the amounts included for the Tax Increment Reinvestment Zone Fund, is based solely on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. AVAlal. 7'X 01 West III„Im JV 6 `®a c,,. I.°xn, 66e 10 25-1.772. 1901 66'14 64'.'II �III'11a1.t'1>I11 11 011S'V0N. III", 281.671.6259 1110 cRaNur. V.U.1, a'. 7T 9.50.5 t.7778 'I'E511'1.4', IA 254. 7 91.:1.160 AILBUQUER1.11^:, N1II' 505.266.5904 ...._. S, Governmental Audit Quality Center An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriates in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City, as of September 30, 2017, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison information and pension and other post - employment benefit information on pages 4 through 12 and 61 through 67, respectively, to 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 operations, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtain 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. Out audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's financial statements. Other Information Our audit was conducted for purposes of forming opinions on the financial statements that collectively comprise the City's basic financial statement. The combing and individual nonmajor fund financial statements and schedules, introductory and statistical sections are presented for purposes of additional analysis and are not a required part of the financial statements. 2 The combining and individual nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate 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 combing and individual nonmajor fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 12, 2018, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of testing of internal controls over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Waco, Texas March 12, 2018 ki THIS PAGE LEFT BLANK INTENTIONALLY MANAGEMENT'S DISCUSSION AND ANALYSIS THIS PAGE LEFT BLANK INTENTIONALLY CITY OF LA PORTE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS As management of the City of La Porte ("the City"), we offer the readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended September 30, 2017. It should be read in conjunction with the accompanying letter of transmittal and the accompanying basic financial statements. Overview of the Financial Statements The discussion and analysis serves as an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, 3) notes to the financial statements and the required supplementary information. This report also contains other supplement information in addition to the basic financial statements themselves. Government -wide Financial Statements. The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private -sector business. The statement of net position presents information on all of the City's assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference between the four reported as net position. Over time, increases and decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through their user fees and charges (business -type activities). The governmental activities of the City include general government, public safety, health and sanitation and culture and recreation. The business -type activities of the City consist of water and sewer utilities, airport, and the La Porte Area Water Authority. The government -wide financial statements can be found on pages 13 — 15 of this report. Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into two categories — governmental and proprietary — and utilize different accounting approaches. 4 Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near -term financing decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains 14 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general, debt service and capital improvements funds, which are considered to be major funds. Data from the other 10 governmental funds are combined into a single, aggregated presentation. The City adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. The basic governmental fund financial statements can be found on pages 16 — 18 of this report. Proprietary Funds. The City maintains two types of proprietary funds. Proprietary funds are used to report the same functions presented as business type activities in the government -wide statements. The City uses proprietary funds to account for its utilities, airport and water authority. Internal services funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses its internal service funds to account for motor pool services, technology services and insurance. Because these services predominately benefit the governmental rather than business type functions, they have been included in the governmental activities in the government -wide financial statements. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements, only in more detail. The City uses enterprise funds to account for its utility operations, La Porte Area Water Authority and the Airport. All internal service funds are combined into a single aggregated presentation in the proprietary fund financial statements. The basic proprietary fund financial statements can be found on pages 20 — 24 of this report. Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 25 — 60 of this report. Wi Other Information. In addition to the basic financial statements and the accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide other post employee benefits, pension information and general fund budgetary comparisons. Required supplementary information can be found on pages 61 — 66 of the City's Comprehensive Annual Financial Report. The combining statements referred to earlier in connection with nonmajor governmental funds and internal services funds are presented immediately following the required supplementary information. Combining and individual fund statements and supporting schedules can be found beginning on page 67 of the City's Comprehensive Annual Financial Report. Government -Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of the City's financial position. For the City, assets and deferred outflows exceed liabilities and deferred inflows by $137,545,599 as of September 30, 2017, in the primary government as follows: City's Net Position September 30, 2017 and 2016 Governmental Activities Business -Type Activities Totals 2017 2016 2017 2016 2017 2016 Assets Current and other assets $ 96,892,982 $ 79,187,736 $ 12,559,374 $ 10,203,038 $ 109,452,356 $ 89,390,774 Capital assets 84,377,613 83,667,765 33,782,624 34,619,543 118,160,237 118,287,308 Total Assets 181,270,595 162,855,501 46,341,998 44,822,581 227,612,593 207,678,082 Deferred Outflows of Resources 8,569,349 10,291,631 822,088 1,022,841 9,391,437 11,314,472 Liabilities Other liabilities 6,071,020 4,010,083 1,006,905 1,007,036 7,077,925 5,017,119 Long-term liabilities ww ww87,471,213 78,191,214 4,,115,794 4,245,876 91,587,007 82,437,090 outstanding Total Liabilities 93,542,233 82,201,297 5,122,699 5,252,912 98,664,932 87,454,209 Deferred Inflows of Resources 715,816 1,033,661 77,683 110,316 793,499 1,143,977 Net Position: Net investment in capital assets 51,730,456 48,367,017 33,782,624 34,291,664 85,513,080 82,658,681 Restricted 16,867,057 17,854,935 520,000 846,400 17,387,057 18,701,335 Unrestricted 26,984,382 mmmmmmmmm95,581,895n 23,690,222 7,661,080 5,344,130 34,645,462 29,034,352 Total Net Position $nNmmmmmmmmm89,912,174 $ $ 41,963,704 $ 40,482,194 $ 137,545,599 $ 130,394,368 Net Investment in Capital Assets The largest portion of the City's net position (62.2%) reflects its investment in capital assets (e.g., land, buildings, machinery, equipment, improvements, construction in progress and infrastructure), less any debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the assets themselves cannot be used to liquidate these liabilities. 31 Restricted Net Position A portion of the City's net position, $17,387,057 or 12.6% represents resources that are subject to external restriction on how they may be used. Unrestricted Net Position The remaining balance is unrestricted net position, $34,645,462 or 25.2%, and may be used to meet the City's ongoing obligation to residents and creditors. Both of these categories remained relatively stable compared to the prior year. The following table provides a summary of the City's operations for the year ended September 30, 2017, with comparative data total for the year ended September 30, 2016. Governmental activities increased the City's net position by $5,669,721. Business -type activities increased net position by $1,481,510. City's Changes in Net Position For the Years Ended September 30, 2017 and 2016 Governmental Activities Business-1yee Activities Totals 2017 2016 2017 2016 2017 2016 Revenues Program revenues: Charges for services $ 8,433,091 $ 9,150,694 $ 9,594,729 $ 8,510,639 $ 18,027,820 $ 17,661,333 Operating grants and contributions 1,243,409 454,862 - 1,243,409 454,862 Capital grants and contributions 582,045 607,357 825,116 534,168 1,407,161 1,141,525 General revenue: Property taxes 23,857,654 24,098,174 23,857,654 24,098,174 Other taxes 13,111,468 12,163,169 13,111,468 12,163,169 Industrial payments 14,270,899 14,377,602 - 14,270,899 14,377,602 Investment earnings 563,868 380,268 110,828 44,038 674,696 424,306 Miscellaneous 601,136 766,683 _ 601,136 766,683 Total Revenues 62,663,570 61.998,809 IC1„S3tM,G73 9,088,845 73,194,243 71,087,654 Expenses General government 15,517,803 14,255,413 15,517,803 14,255,413 Public safety 20,546,802 21,114,939 20,546,802 21,114,939 Public works 6,910,267 4,422,464 6,910,267 4,422,464 Culture and recreation 3,999,516 3,439,722 3,899,516 3,439,722 Health, welfare and sanitation 5,915,039 6,059,896 5,915,039 6,059,896 Interest on long-term debt 2,506,004 1,782,508 2,506,004 1,782,508 Water services 6,269,356 4,985,902 6,269,356 4,985,902 Sewer services 4,267,901 4,374,763 4,267,901 4,374,763 Airport 2..10,324 ................._ .....0,324 .............. 210,590 Total Expenses P 55,295,431 51,074,942 4 10,77,581 9....,.m1,2.. 5 ,. . 66,04 ...................� 012 60,646,197 Increase (decrease) in net position before transfers 7,368,139 10,923,867 ( 216,908) ( 482,410) 7,151,231 10,441,457 Transfers 1,.. 1, °?8418 1 _... ...... . 795,104 _.�._._ 1,698,418 ....... 795,104 - Increase (decrease) in net position 5,669,721 10,128,763 1,481,510 312,694 7,151,231 10,441,457 Net position - beginning 89,912 174 79,783,411 _ 40,482,194 40,169,500 130 394 368 119,952,911 Net position - ending $ ww 95,581,895 $ 99,912,174 $ 41,963,704 $ 40,482,194 $ 137,545,599 $mm�130„394,36 At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the governmental as a whole, as well as for its separate governmental and business -type activities. 7 Governmental Activities. A comparison of program expenses to program revenues and revenues by source for governmental activities follows: Revenues sources for governmental activities were distributed as follows: Revenues by Source - Govermental Activities For the year ended September 30, 2017, revenues without transfers in the governmental activities totaled $62,663,570. This represents an increase of approximately $664,761 or 1.1% due to an increase in other taxes. 8 Business -Type Activities. Revenues without transfers or interest in the business -type activities totaled $10,419,845, a $1,375,038 increase from the prior year. This increase is due to an increase in investment earnings and charges for services. A comparison between expenses and program revenues (charges for services) relating to Utility operations follows. Increase in investment earnings was due to the purchase of new investment securities. Charges for services increased to an increase in water sales billings. Financial Analysis of the Government's Funds The City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $82,029,092, an increase of $14,275,734 from the prior year. This increase is due to an increase in property taxes and issuance of debt. Governmental Funds. The focus of the City's governmental funds it to provide information on near - term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The General fund is the chief operating fund of the City. At the end of the current fiscal year, unassigned fund balance of the general fund was $40,500,147, an increase of $11,114,320 due to an increase in revenue collections and cost containment. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 101.9% of total general fund expenditures and total fund balance represents 107.9% of the same. The Debt Service fund has a total fund balance of approximately $3,883,137, all of which is restricted for the payment of debt service. The net increase in fund balance from the prior year of $342,259 was due to an increase in property tax revenue. The 2017 Certificate of Obligation Bonds Fund had a total fund balance of approximately $10,377,999, all of which is restricted for capital projects. The net increase in fund balance from the prior year of $10,377,999 was due to the issuance of debt for the construction of a wastewater system. 9 The Tax Increment Reinvestment Zone Fund had a total fund balance of approximately $866,270, all of which is restricted for capital projects. The net increase in fund balance from the prior year of $326,042 was due to an increase in property tax revenue. Proprietary Funds. The City's proprietary funds provide the same type of information found in the government -wide financial statements. Unrestricted net position of the respective proprietary funds are Utility - $4,529,469, La Porte Area Water Authority - $2,800,820 and Airport - $330,791. The changes in net position of the proprietary funds for 2017 were as follows: Utility — increase of $1,872,220, La Porte Area Water Authority — decrease of $242,793 and Airport — decrease of $147,917. Increase in the Utility Fund is due to an increase in water sales billings. The decrease in the La Porte Area Water Authority is due to an increase in operating expenses, specifically water purchases. General Fund Budgetary Highlights Actual revenues exceeded the final General Fund budgeted revenues by $5,655,805. Property tax, Industrial Payments, and miscellaneous revenue exceed the projected budget by $2,455,311, $1,770,899 and $326,842, respectively. Licenses and fees and fines and forfeitures also exceeded budget by $118,741 and $29,271, respectively. The total appropriations exceeded expenditures by $1,712,800, the majority of which can be attributed to five departments. Administration had a positive variance in the amount of $269,625 due to open positions and reduction in special programs. Planning and engineering had a positive variance in the amount of $338,084 due to open positions. Culture and recreation had a positive variance of $262,700 due to open positions. Finance had a positive variance in the amount of $537,082 due to implementations of cost containments. Capital Asset and Debt Administration Capital Assets. The City's investment in capital assets for its governmental and business -type activities as of September 30, 2017, amounts to $118,160,237 (net of accumulated depreciation). This investment in capital assets includes land, buildings, roads, park facilities, water and wastewater plants and service lines, machinery and equipment, and construction in progress. The total decrease in the City's investment in capital assets for the current fiscal year was approximately $127,071. The following table shows capital assets activity for the 2017 fiscal year: Governmental Activities Business -Type Activities Totals 2017 2016 2017 2016 2017 2016 Land $ 10,202,212 $ 10,289,063 $ 447,791 $ 447,791 $ 10,650,003 $ 10,736,854 Construction in progress 14,023,034 12,216,226 2,287,458 916,411 16,310,492 13,132,637 Infrastructure 13,623,471 14,581,801 - - 13,623,471 14,581,801 Buildings and improvements 35,355,554 36,078,583 28,827,546 31,236,081 64,183,100 67,314,664 Machinery and equipment 11,173,342 10,502,092 2.a.........„.„..9 z........z.....-�-. � � ..m.����.a����m..m..3,171 521 ... Total capital assets, net $ 84,377,613 $ mm 83,667,765 $� 33,782,624 34,619,543 $ 118160,237 $ 118,287,308 Major capital asset events during the current year include the reporting of a drainage master plan study,. Construction in progress at year-end represents ongoing projects; to include various water and sewer projects. Additional information on capital assets activity can be found on pages 38 — 39 in the notes to the financial statements. 10 Long -Term Debt. At the end of the current fiscal year, the City had total bonded debt outstanding of $42,935,000 of this amounts, $42,935,000 is backed by the full faith and credit of the City. The City of La Porte maintains an "Aa2", "AA", and "AA" by Moody's, Standard and Poor's, and Fitch, respectively, for general obligation debt. Additional information on long-term debt activity can be found on pages 40 — 43 in the notes to the financial statements. Economic Factors and Next Year's Budgets and Rates The unemployment rate for the City of La Porte is current 5.8 percent which is no change from the rate of 5.8 percent a year ago. This is slightly higher than the state's average unemployment rate of 4.8 percent which is less than the national average of 4.9 percent. During the upcoming year, the City will closely monitor the volatility in the housing market. Although our area has not been adversely affected by home foreclosures and the damage from recent hurricanes was minimal, we will observe future economic changes. Total assessed value for all residential and commercial property in the City of La Porte exceeded $3.0 billion for fiscal year 2017. The trend for total assessed values has fluctuated slightly over the past five years resulting in a total increase of 34 percent. Assessed property values trends (in billions): 11 Sales tax revenues trends (in millions): Contacting the City's Financial Management This financial report is designed to provide our citizens, customers, and creditors a general overview of the City's finances. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Director of Finance, 604 West Fairmont Parkway, La Porte, Texas, 77571. 12 THIS PAGE LEFT BLANK INTENTIONALLY THIS PAGE LEFT BLANK INTENTIONALLY CITY OF LA PORTE, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2017 Assets Cash and cash equivalents Investments Receivables, net of allowance for uncollectibles Due from other governments Inventories Capital assets: Capital assets not subject to depreciation Capital assets, net of accumulated depreciation Total capital assets, net Total Assets Deferred Outflows of Resources Deferred charge on refunding Deferred outflows related to pensions Total Deferred Outflows of Resources Liabilities Accounts payable Accrued liabilities Unearned revenue Customer deposits Other liabilities Long-term liabilities: Due within one year Due in more than one year Total Liabilities Deferred Inflows of Resources Deferred inflows related to pensions Total Deferred Inflows of Resources Net Position Net investment in capital assets Restricted for: Debt service Economic development Senior citizen programs Replacement of trees Municipal court building and technology Park improvements Public safety Public works Unrestricted Total Net Position Primary Government Governmental Business -Type Activities Activities Total $ 62,150,976 $ 7,010,469 $ 69,161,445 27,488,050 4,401,248 31,889,298 6,042,447 1,141,057 7,183,504 1,071,542 - 1,071,542 139,967 6,600 146,567 24,225,246 21735,249 26,960,495 mmmmmITIT2,367 31,047,375 91,199, 742 84 3,77..613 33 782,624 118,160,237 _ 1 81,270,595 � 46 341,998 ___.93 ....7._ 22,612 5 919,514 - 919,514 7,649,835 _. 822,088 mmmm _8,471,923 8,569.349 822,088 9,391,437 4,018,878 344,562 4,363,440 644,299 54,886 699,185 31,084 - 31,084 607,457 607,457 1,376,759 - 1,376,759 3,516,238 7,847 3,524,085 75 83 954 9.._. .-......_ 4.107,947 _ 88,062,922 �. 93,542,233 5.122.699 mmmmmm98,664,932 715,816 77,683 793,499 715,816 _ .. 77,683 793,499 51,730,456 4,800,210 5,762,942 10,543 599,465 420,988 441,176 1,377,011 3,454,722 26,984,382 $ 95,581,895 33,782,624 520,000 7,661,080 41,963,704 85,513,080 5,320,210 5,762,942 10,543 599,465 420,988 441,176 1,377,011 3,454,722 ,645,462 .Aww__ 34137,545,599 The notes to the financial statements are an integral part of this statement. 13 CITY OF LA PORTE, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2017 Program Revenue Operating Capital Grants Charges for Grants and and Function/Programs Expenses Services Contributions Contributions Primary Government Governmental Activities General government $ 15,517,803 $ 2,538,477 $ - $ - Public safety 20,546,802 1,553,872 1,119,223 - Public works 6,910,267 354,096 123,435 582,045 Culture and recreation 3,899,516 1,584,863 751 Health, welfare and sanitation 5,915,039 2,401,783 - - Interest on long-term debt ...........-55,295,43.1 2,506,004 - - ..�............................................................. �.................................................- - ......................................._... Total Governmental Activities 8,433,091 1,243,409 582,045 Business -Type Activities Water services 6,269,356 5,982,350 - 825,116 Sewer services 4,267,901 3,551,728 _ - Airport 210,324 60,651 - - Total Business -Type Activities 10,747,581 9,594,729 _ 825,116 Total Primary Government $ 66,043,012 $ 18,027,820 $ 1,243,409 $ 1,407,161 General revenues: Taxes: Property taxes Sales and use taxes Industrial payments Franchise taxes Unrestricted investment earnings Miscellaneous Transfers Total general revenues and transfers Change in net position Net position - beginning Net position - ending The notes to the financial statements are an integral part of this statement. 14 Net (Expense) Revenue and Changes in Net position Governmental Business -Type Activities Activities _ 7oru � 12,979,26) 0 ( 17,873'707) ( 5,850,691) ( 2,313,902) ( 3,513,256) - 3( 12,979,326) - ( 17,873,707) _ ( 5,850691) - ( 2,313,902) - ( 3,513,256) ~ 86 - - 538,110 538,110 - ( 716,173) ( 716173) - - 23,857,654 - 23,857,654 10,850,215 - 10,859,215 14,270,899 - 14,270,890 2.252.253 - 2.252,253 563,868 110,828 674,696 601,136 - 601,136 0 066O7 1,809,246 52515053 5,669,721 1,481,510 7,151,231 15 CITY OF LAPORTE, TEXAS BALANCESHEET GOVERNMENTAL FUNDS SEPTEMBER 30,2017 2017 Certificate Tax Increment Other Total Debt Service of Obligation Reinvestment Governmental Governmental General Fund Fund Bonds Zone Funds Funds Assets Cash and cash equivalents $ 25,610,661 $ 3,223,689 $ 10,377,727 $ 3,159,171 $ 16,181,146 $ 58,552,394 Investments 17,643,419 511,680 620 - 6,857,112 25,012,831 Receivables, net of allowance for uncollectible 4,767,985 171,435 2 1,086,117 6,025,539 Due from other governments - 951,615 95,1,615 Inventories -102,11058 -- 102.058 Total Assets 48,124,123 _129M91 _-!.qJ78349 3,159,171 ..25,075,990 90,641t437 Liabilities Accounts payable 1,338,911 2,292,901 302,477 3,934,289 Accrued liabilities 515,266 - 3,380 518,646 Due to others - 1,500 1,500 Unearned revenue 350 20,643 20,993 Other payables ..204,597 - - -1 . . . . . ...... _.. 204,597 Total Liabilities 2,758,774 350 2,292,901 328,000 5,3 0,0 25 Deferred Inflows of Resources Unavailable revenue - property taxes 136,368 23,667 160,035 Unavailable revenue - fines and fees 300,789 300,789 Unavailable revenue - EMS 1,074,892 - 1,074,892 Unavailable revenue - grants 745,868 745,868 Unavailable revenue - other 953,736 - ....... .... 953,736 Total Deferred Inflows of Resources 2,465,785 23,667 45,868 mmmmmmm7_ Fund balances Nonspendable: 102,058 Inventories 102,058 Restricted: Debt service 3,883,137 1,083,817 4,966,954 Economic development 5,762,942 5,762,942 Senior citizen programs 10,543 10,543 Replacement of trees 599,465 599,465 Municipal court building and technology 420,988 420,988 Park improvements 441,176 441,176 Public safety - - 1,377,011 1,377,011 Capital projects 10,377,999 866,270 7,283,829 18,528,098 Public works 2,466,481 2,466,481 Committed: Construction 2,000,000 4,555,870 6,555,870 Assigned 297,359 297,359 Unassigned 40,500,147 - 40,500,147 Total Fund Balances 42,899,564 3,883.137 10,377,999 966,270 24,002,122 - -- - 82,029,092 Total Liabilities, Deferred Inflows of Resources and Fund Balances L8,)? 1231 L),17 319 $ .159,L71. $ 25,075,990 The notes to the financial statements are an integral part of this statement. 16 CITY OF LA PORTE, TEXAS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2017 Amounts reported for governmental activities in the Statement of Net Position are different because: Total fund balance, governmental funds $ 82,029,092 Capital assets used in governmental activities are not current financial resources and therefore are not reported in this fund financial statement, but are reported in the governmental activities of the Statement of Net Position. 73,043,323 Certain other long-term assets (property taxes, court fines, EMS and other receivables) are not available to pay current period expenditures and therefore are not reported in this fund financial statement, but are reported in the governmental activities of the statement of net position. 3,235,320 Some liabilities and deferred outflows and inflows are not due and payable in the current period and are not included in the fund financial statement, but are included in the governmental activities of the statement of net position. Bonds payable ( 21,090,000) Certificates of obligation payable ( 21,845,000) Premium on bonds ( 1,481,277) Deferred charge on refunding 919,514 Interest payable ( 113,474) Due to developer ( 5,262,050) Compensated absences ( 2,884,157) Deferred resources related to pensions 6,934,019 Net pension liability ( 19,569,656) Net OPEB obligation ( 13,870,274) The assets and liabilities of certain internal service funds are not included in the fund financial statements but are included in the governmental activities of the Statement of Net Position. 15,536,515 Net position of governmental activities $ 95,581,895 The notes to the financial statements are an integral part of this statement. 17 CITY OF LA PORTE, TEXAS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 2017 Certificate Tax Increment Other Total Debt Service of Obligation Reinvestment Governmental Governmental General Fund Fund Bonds Zone Funds Funds Revenues Property taxes $ 18,183,811 $ 3,304,451 $ $ 2,704,093 $ $ 24,192,355 Sales and use taxes 4,983,437 - - 4,964,409 9,947,846 Franchise taxes 2,252,253 - - - 2,252,253 14,270,899 Industrial payments 14,270,899 - - 823,980 911,369 Other taxes 87,389 - - 535,741 Licenses and permits 535,741 - - 337,778 1,965,249 Fines and forfeits 1,627,471 - - - 329,022 6,069,248 Charges for services 5,740,226 - - - 1,077,893 1,077,893 Intergovernmental - 357,433 - 14,218 23 495 159,200 531,369 Investment earnings 413 Miscellaneous Total Revenues :318 66 3,318,669 — a_ 23 701 588 797 068 2 27° 050 Expenditures Current: General government 10,734,842 - 985,524 1,468,581 13,188,947 Public safety 17,557,250 - - 1,426,489 18,983,739 Public works 3,067,368 346,966 3,414,334 Health and sanitation 2,730,308 - - 2,730,308 Culture and recreation 5,670,488 - 65,112 5,735,600 Debt Service: Principal - 2,850,000 - 1,328,629 - V 78,da29 Interest and other charges - 1,063,705 257,024 64,393 - 1,385 122 4,852,432 4,952,432 Capital Outlay Total Expenditures 39,760,25.. .. 6 1,+11 "1 70S 257 024 _ 2,378,546,.....— 8 159 580 � _ „ 54.469j 11 Excess deficient of revenues (deficiency) over (under) expenditures —._..8,691 446 . �---...�_ „�_WS��� 11"ld°a" C � � 001 2 . —. 1.—.... ) r 326 04 36 � 6 `� 2� � _ �.� .. 7,802,939 Other Financing Sources (Uses) Proceeds from band issuance - - 10,635,000 - - 10,635,000 Transfers in 57,500 937,295 - 2,690,200 3,684,995 Transfers out ( 5,766,878) - - - ( 2,082,947) ( 7,849,825) Proceeds from sale of assets 2,625 2,625 Total Other Financing Sources and Uses 5 7d)Ia 743 �,2�5' �.-__17 10,635,000 _.-- ..-... _ 607,253 6,472,795 Net change in fund balances 2,984,693 342,259 10,377,999 326,042 244,741 14,275,734 Fund balance - beginning 39,914,871 - .� 3 10,8m1�8 _ 24 67 7 53,358 • Fund balance -ending 42,899,564 $ 3,883 137 � $ 10,377,999� , $ 866,270 $ 002,122„ $ 82 02.� 9,092 The notes to the financial statements are an integral part of this statement. 18 CITY OF LA PORTE, 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, 2017 Net change in fund balances - total governmental funds: $ 14,275,734 Amounts reported for Governmental Activities in the Statement of Activities are different because: Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast, the Statement of Activities reports only a portion of the outlay as expense. The outlay is allocated over the assets' estimated useful lives as depreciation expense for the period. This is the amount by which depreciation $4,060,372 exceeded capital outlays of $4,636,701 in the current period. 59,146 Governmental funds report the entire net sales price (proceeds) from the sale of an asset as an inflow because it provides current financial resources. In contrast, the Statement of Activities reports only the gain on the sale of assets. Thus, the change in net assets differs from the change in fund balance by the book value of the assets sold and disposed. ( 54,708) Governmental funds do not present revenues that are not available to pay current obligations. In contrast, such revenues are reported in the Statement of Activities when earned. 359,021 Repayment of bond principal and payments to developers are an expenditure in the governmental fund, but the repayment of principal reduces long-term liabilities in the statement of net position. 3,097,355 Proceeds from the issuance of long-term debt and premium on long-term debt are reported as other financing sources in the governmental funds. In the government -wide statements, proceeds are treated as an increase in long-term liabilities. ( 10,635,000) Some expenses reported in the statement of activities do not require the use of current financial resources and these are not reported as expenditures in governmental funds: Change in interest payable ( 67,451) Change in refunding gain and loss ( 118,215) Change in premiums on issuance of bonds 146,058 Change in deferred outflows related to pensions ( 1,604,067) Change in deferred inflows related to pensions 317,845 Change in net pension liability ( 57,530) Change in net OPEB obligation ( 1,813,914) Change in compensated absences 116,188 Internal service funds are used by management to change the cost of certain activities, such as fleet maintenance and information technology, to individual funds. The net revenue (expense) of certain internal service funds is reported with governmental activities. 1,649,259 Change in net position of governmental activities The notes to the financial statements are an integral part of this statement. 19 $ 5,669,721 THIS PAGE LEFT BLANK INTENTIONALLY Assets Current Assets: Cash and cash equivalents Investments Accounts receivable, net of allowance for doubtful accounts Due from other governments Accrued interest receivable Inventories Total Current Assets Non -Current Assets: Capital assets: Land and improvements Construction in progress Buildings and improvements Improvements other than buildings Vehicles and equipment Less accumulated depreciation Total Non -Current Assets Total Assets Deferred Outflows of Resources Deferred outflows related to pensions Total Deferred Outflows of Resources CITY OF LA PORTE, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2017 Governmental Business -Type Activities Activities Total Internal Service Utility, LPAWA Airport Enterprise Funds Fund $ 5,151,374 $ 1,658,771 $ 200,324 $ 7,010,469 $ 3,598,582 3,123,377 1,139,887 137,984 4,401,248 2,475,219 1,018,355 99,019 11,263 1,128,637 - _ M _ 119,927 8,816 3,206 398 12,420 16,908 6,600 _. . - ....... _ 6,600 �...._.. 37,909 9,308,522 2,900,883 _ 349,969 _ 12,559,374 _ 6,248,545 224,308 - 223,483 447,791 60,914 2,268,208 - 19,250 2,287,458 - 156,649 - - 156,649 - 68,429,966 15,429,680 5,758,420 89,618,066 - 4,220,848 47,371 - 4,268,219 19,155,766 48,428,154) Q 111488,0"14) 079,3Iil;p 4 ..� 995 `a5�J`1 26,871,825 4,989 00w? 1 921,792 _, 624 33,782..- 9,906,089 36,180,347 7,8, 2,271,761 46,341,998 16,154, ,634 816,210 - 5,878 822,088 - 816,210 5,878 822,088 20 CITY OF LA PORTE, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2017 Governmental Business -Type Activities Activities Total Internal Service Utility Fund LPAWA Airport Enterprise Funds Fund Liabilities Current Liabilities: Accounts payable 238,821 100,063 5,678 344,562 84,589 Accrued liabilities 54,886 - - 54,886 12,179 Unearned revenue - - 10,091 Customer deposits 605,957 - 1,500 607,457 - Claims and judgements - - - 470,662 Long -Term Debt, Current Portion Compensated absences 7,847 _ - - 7,847 _ Total Current Liabilities 907,511 100,063 7,178 1,014,752 577 ,521 Non -Current Liabilities: Compensated absences 149,093 - - 149,093 40,598 Net pension liability 2,084,123 - 15,009 2,099,132 - Net OPEB obligation 1,857,408 2,314 1,859,722 IT Total Non -Current Liabilities .......... 4,090,624 - _ 17,323 ............� 4,107,947 _ .� _ 40,598 Total Liabilities 4,998,135 100,063 24,501 5,122,699 618,119 Deferred Inflows of Resources Deferred inflows related to pensions 77,128 _... m -.. mm 555 77,683 _wwwwwwwww-ww Total Deferred Inflows of Resources 77,128„ ......... ................... 555 77,683 -•- Net Position Investment in capital assets 26,871,825 4,989,007 1,921,792 33,782,624 9,906,089 Restricted for debt service 520,000 - - 520,000 - Unrestricted 4 529,469 2,800,820 330,791 M 7,661,080 5,630,426 Total Net Position, $�� 31,921,294 $ 7 i89,827 $ 2 252,583 $ WWWWWWPoPoPommmmmow,,,, 41,963,704 $ 15,536,515 mm� The notes to the financial statements are an integral part of this statement. 21 CITY OF LA PORTE, TEXAS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Revenues Charges for services Miscellaneous Total Operating Revenues Operating Expenses Personnel services Supplies and materials Purchased water Other services and charges Depreciation Total Operating Expenses Operating income (loss) Non -Operating Revenues (Expenses) Investment earnings Gain (loss) on disposal of capital assets Interest expense Total Non -Operating Revenues (Expenses) Income before contributions and transfers Capital contributions Transfers in Transfers out Change in net position Total net position - beginning Total net position - ending Governmental Business -Type Activities Activities Total Enterprise Internal Service Utili LPAWA Airport Funds Fund $ 8,292,566 $ 1,232,696 $ 60,651 $ 9,585,913 $ 8,871,029 - 8,816 ......._ _ _............... 8,816 _ _.... ... 8,292,566 12 41, 512 651 60,........� . 9,594,729 ...... 8,871,029 3,622,405 26,115 3,648,520 1,003,820 373,295 14,349 9,294 396,938 322,705 - 1,042,226 - 1,042,226 - 2,672,136 97,573 33,593 2,803,302 6,865,584 2,243,032 _..8,910,868 466,374 ......... 141,322 ...p_..._ 2,850,728 _ 1,631,302 1, 620,522 �... 210,324 10,741,714 9,823...,41 ( 618,302) ( 379,010) ( 149,673) ( 1,146,985) ( 952,382) 91,524 17,030 2,274 110,828 32,499 mm - - - 102,730 57 8 - ( , .... 1,867) _. - 91,524 11,163 ..........._ 2,274 104,961 135,229 ( 526,778) ( 367,847) ( 147,399) ( 1,042,024) ( 817,153) 698757 126,359 - 825,116 - 2,000,000 - - 2,000,000 2,479,648 ( 299,759) 1 05) ( 518) ( 301,582) ( I3,236) 1 872 220 ( 1, ITITITITITLq 7937 3) ( 147,91) ... _11481,510 1,649,259 -. 30,049,074 8,032� _ 2„400,500 40,482,194 13,887,256 ..... ITIT,-mm� $ 31,921,294 $ 7,789,827 $ 2,252,583 $ 41,963,704 $ �15,536,515 The notes to the financial statements are an integral part of this statement. 22 CITY OF LA PORTE, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30,2017 Cash Flows from Operating Activities Receipts from customers and users Disbursed for personnel services Disbursed for goods and services Net Cash Provided (Used) by Operating Activities Cash Flows from Noncapital Financing Activities Transfers from other funds Transfers to other funds Net Cash Provided by (Used by) Noncapital Financing Activities Cash Flows from Capital and Related Financing Activities Proceeds from the sale of equipment Principal payments on debt Interest paid on debt Acquisition and construction of capital assets, net of dispositions Capital contributions from participants for debt service Capital contributions from participants for capital recovery Net Cash Used by Capital and Related Financing Activities Cash Flows from Investing Activities Purchase of investments Sale of investments Interest received Net Cash Provided by (Used by) Investing Activities Net increase in cash and equivalents Cash and equivalents, beginning of year Cash and equivalents, at end of year Governmental Business -Type Activities Activities Total Internal Enterprise Service Utility LPAWA Airport Funds Fund $ 8,341,474 $ 1,286,753 $ 54,163 $ 9,682,390 $ 8,877,909 3,257,385) - 25,564) ( 3,282,949) 922,482) „27(�) ��37�,911) ( 4 237 23�) 2,046,040 125,477 9,312) 2,162,205 722,113 2,000,000 - 2,000,000 2,479,648 mm 99.7 5 1,305 518) X 13,236) 1,700,241 1,305) 518) 3',106,4L2 - 102,730 320,000) 320,000) - 15,216) 15,216) 1,295,802) 19,250) 1,315,052) ( 2,201,532) 126,359 126,359 ....... .9, ��s . . . . . . ,Q) 121319 00 2,154,777) 786,393) 95,193) 3,036,363) 1,714,838) 539,379 491,824 62,660 1,093,863 698,473 86,376 15,839 2,132 104,347 26,237 1,529,022) 278,7M9 30,a109 L-1,4!2311D 921,457 363,415) 59,481) 498,561 99,595 4,229,,917 2,022,186 t.59,V6 65I1,908, 3, _498,?�.7 $ 5,151,374 $ 1,658,771 $ 200,324 $ 7,010,469 $ 3,598,582 23 CITY OF LA PORTE, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Reconciliation of Operating Income (loss) to Net Cash Provided by Operating Activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in deferred outflow -pensions Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease)in unearned revenue Increase (decrease) in customer deposits Increase (decrease) in claims Increase (decrease) in compensated absences Increase (decrease) in net pension liability Increase (decrease) in OPEB obligation Increase (decrease)in deferred inflow -pensions Net Cash Provided (Used) by Operating Activities Noncash investing, capital, and financing activities: Contributions of capital assets The notes to the financial statements are an integral part of this statement. Governmental Business -Type Activities Activities Total Internal Enterprise Service Utility Fund LPAWA Airport Funds Fund $( 618,302) $( 379,010) $( 149,673) $( 1,146,985) $( 952,382) 2,243,032 466,374 141,322 2,850,728 1,631,302 52,453 45,241 ( 6,488) 91,206 - 197,416 3,337 200,753 - 7,382 ( 7,128) 4,976 5,230 ( 45,025) Q 852) ( 431) ( 1,283) ( 566) - - 6,880 ( 3,545) ( 3,545) - - 83,928 ( 14,749) - ( 14,749) ( 2,024) ( 33,142) ( 4,239) ( 37,381) - 247,613 2,314 249,927 - ( 31,266) - ( 430) ( 31,696) $„w,w 46 (� 0 .. 123,477 $( 9,31.2) $ 2,162,205 $ 722,113 $ 698,757 $ - $ - $ 698,757 $ - 24 THIS PAGE LEFT BLANK INTENTIONALLY CITY OF LA PORTE, TEXAS NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2017 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of La Porte, Texas (the "City") was incorporated under the laws of the State of Texas on August 10, 1892. The City operates under a "Council -Manager" form of government and provides the following services as authorized by its charter: public safety, development services, public health and welfare, culture and recreation and waterworks. The accounting and reporting policies of the City relating to the funds included in the accompanying basic financial statements conform to U.S. generally accepted accounting policies (GAAP) applicable to state and local governments which include the principles prescribed by the Governmental Accounting Standards Board (GASB), the American Institute of Certified Public Accountants and the Financial Accounting Standards Board. The more significant accounting policies of the City are prescribed below. A. Reporting Entity The City's basic financial statements include the accounts of all City operations. The City, with its elected governing body of mayor and eight council members, is considered a primary government. As required by GAAP, the basic financial statements include the City and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are in substance, part of the government's operations. All component units have been included as blended component units because of the significance of their operations and financial relationships with the City. The La Porte Area Water Authority (the "Authority") is governed by a five -member board appointed by the City Council. Although it is a legally separate entity, the Authority provides services almost exclusively for the City's water operations, and is in substance a part of the City's primary operations. The Authority was created by the City to finances the operations involved in obtaining surface water supplies and converting these supplies to potable water. This water is sold primarily to the City of La Porte (86%) with the remainder being sold to other neighboring political subdivisions. The operations of the Authority are reported as a proprietary fund type. The Tax Increment Reinvestment Zone (the "Zone") is governed by a nine -member board appointed by the City Council. The Zone .provides benefits exclusively for the City through reinvestment financing of ad valorem taxes,, which are utilized for capital improvements for the City of La Porte. The Zone is presented as a governmental fund type. The Section 413 Sales Tax Corporation provides services that exclusively benefits the City of La Porte and is governed by a seven -member board appointed by City Council. The Section 4B Sales Tax Corporation is presented as a governmental fund type. Complete financial statements for each of the individual component units may be obtained through the City of La Porte. 25 B. Government -Wide Financial Statements The government -wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information about the City as a whole. The governmental activities column incorporates data from governmental funds and internal service funds, while business -type activities incorporate data from the City's enterprise funds. Separate financial statements are provided for governmental funds and proprietary funds. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are payments for interfund services provided and other charges between the City's various other functions. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. C. Fund Financial Statements The fund financial statements provide information about the City's funds and blended component units. Separate statements for each fund category — governmental and proprietary — are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as separate funds in the fund financial statements. The City reports the following major governmental funds: The General Fund is used to account for all financial transactions that are not accounted for in another fund. The principal sources of revenues of the General Fund are property taxes, sales and use taxes, franchise taxes, licenses and permits, and fines and forfeitures. Expenditures are for general government, public safety, public works and other community services. The Debt Service Fund is used to account for the payment of interest and principal on all general long-term debt of the City except for capital leases for which are accounted for in the General Fund. The primary source of revenue for the Debt Service Fund is general property taxes. The 2017 Certificate of Obligation Bonds Fund is used to account for bond proceeds and expenditures of those funds related to the construction of a wastewater system. The Tax Increment Reinvestment Zone One Fund (TIRZ) is used to account for the disposition of property taxes collected on specific parcels within the boundaries of the TIRZ for the exclusive benefit to pay developers for capital improvements. The City reports the following major enterprise funds: 0 The Utility Enterprise Fund is used to account for operations of the water and sewer services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, but not limited to administration, operations and maintenance of the water and sewer system and billing and collection activities. The fund also accounts for the accumulation of resources for, and the payment of, long-term debt principal and interest for water and sewer debt. All costs are financed through charges to utility customers with rates received regularly and adjusted if necessary to ensure integrity of the fund. 26 La Porte Water Authority is used to account for revenues and expenses related to obtaining raw surface water and converting it to potable water. +� Airport Fund is used to account for financial activities of the airport which includes rentals, grants and other revenues. Additionally, the City reports the Internal Service Funds which are used to account for the Motor Pool, Technology and Insurance service provide to other departments of the City on a cost reimbursement basis. During the course of operations the City has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government -wide financial statements. Balances between the funds included in the governmental activities (i.e., the governmental and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities column. Similarly, balances between the funds included in business -type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business - type activities column. Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfer in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government -wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in governmental activities column. Similarly, balances between the funds included in business -type activities are eliminated so that only the net amount is included as transfers in the business -type activities column. D. Measurement Focus and Basis of Accounting The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been meet. 27 The goverruriental fund financial statements are reported using the current /inancial resources nwasureinent focus and the rnodVi"ecl accrual basis of accounting. R.evenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the, current period For this purpose the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period, Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well l absences and claims and judgements, are recorded only as expenditures related to ccrrrrl�cr�rsated when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of"long-term debt are reported as other financing sources. Property taxes, sales taxes, franchise taxes, court fines, 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 fiscal period. 'Entitlements are recorded as revenues when all eligibility requirements are met, including any tirne requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 clays of year-end,). Expenditure -driven grants are recognized as reverrure when the qualifying expenditures have been incurred and a:ll. other eligibility requirements have been met, and the amount is received during the; period of availability period for this revenue. source (within 60 days of year-end). All other revenue items are considered to be measurable and available only when cash is received by the City. The proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance 1. Cash and Investments Cash includes amounts in demand deposits, short-term investments which mature within ninety days of the fiscal year end, and various petty cash funds. The short-term investments consist of U.S. Treasury bills and deposits in the Texas Local Government Pool (Texpool), the Local Government Investment Corporation (LOGIC) all of which have the general characteristics of a demand deposit account, For the purpose of the statement of cash {bows, Proprietary Fund types consider temporary investments with a maturity of three n ontlis or less wirer-r purchased to be cash equivalents. Investments for the City are reported at fair value, except for the position in investment pools. The City's investment in pools are reported at the net asset value per share (which approximates fair value) even though it is calculated using the amortized cost method. TexPool and Logic have a redemption notice period of one day and may redeem daily. The investment pool's authority may only impose restrictions on redemptions in the evert of a general suspension of trading on rriapior securities markets, general banking moratorium or national state of emergency thataffects the pool's liquidity. 2. Receivables All receivables are reported at their gross value and, where appropriate, are reduced by the estimated portion that is expected to be uncollectible. 28 3. Inventories Inventories are valued at costs using the first in/first out (FIFO) method. The costs of governmental fund type inventories are recorded as expenditures when consumed rather than when purchased. A portion of the fund balance is classified as non -spendable to reflect minimum inventory quantities considered necessary for the City's continuing operations. 4. Capital Assets Capital assets are reported in the applicable governmental or business -type activities column in the government -wide financial statements. The City defines capital assets with an initial, individual cost of $5,000 or greater and an estimated useful life in excess of one year. As the City constructs or acquires capital assets each period, including infrastructure assets, they are capitalized and reported at historical cost. The reported value excludes normal maintenance and repairs which are essentially amounts spent in relation to capital assets that do not increase capacity or efficiency of the item or increase its estimated useful life. Donated capital assets are recorded at acquisition cost, which is the price that would be paid to acquire an asset with equivalent service potential at the acquisition date. Land and construction in progress are not depreciated. The remainder capital assets are depreciated using the straight line method over the following estimated useful lives. Estimated Asset Description Useful Life Buildings 20 years Building improvements 20 years Infrastructure 20-30 years Vehicles 4-10 years Machinery and equipment 4-10 years Water and sewer systems 20-10 years 5. Pensions For purposes of measuring the net pension liability for the Texas Municipal Retirement System (TMRS), pension related deferred outflows and inflows of resources, and pension expense, City specific information about its Fiduciary Net Position in the TMRS and additions to/deductions from the City's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. For purposes of measuring the net pension liability for the Texas Emergency Services Retirement System (TESRS), pension related deferred outflows and inflows of resources, and pension expense, information about the fiduciary net position of TESRS and additions to/deductions from TESRS's fiduciary net position have been determined on the same basis as they are reported by TESRS. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 29 6. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting in this category. Deferred charges on refunding — 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. Pension contributions after measurement date — These contributions are deferred and recognized in the following fiscal year. Difference in projected and actual earnings on pension assets — This difference is deferred and amortized over a closed five year period. In addition to liabilities, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has three types of items that qualify for reporting in this category. Unavailable revenue is reported only in the governmental funds balance sheet. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Difference in expected and actual pension experience - This difference is deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. Changes in actuarial assumptions — These changes are deferred and recognized over the estimated average remaining lives of all members determined as of the measurement date. 7. Compensated Employee Absences The City's employees earn vacation and sick leave, which may either be taken or accumulated, up to a certain amount, until paid upon termination or retirement. For all funds, this liability reflects amounts attributable to cumulative employee services already rendered, where the payment is probable and can be reasonably estimated. The current and long-term portion of the governmental fund type liabilities are recorded in the government -wide financial statements. A liability for those amounts is recorded in the governmental funds only if the liability has matured as a result of employee resignations or retirements. The proprietary fund type liability is recorded as a liability in the individual proprietary funds since payment will be made from the resources of these funds. 30 Policies relating to the accrual payment of these benefits are as follows: e Vacation — Employees earn from 10-25 days of vacation per year. Upon separation, employees are paid for all accumulated vacation leave (up to one and one half times their annual accrual rate). • Sick leave — Full time 8 hour employees accrued 3.70 hours per pay period. Full time 24 hour employees accrue 5.91 hours per pay period and civil service employees accrued 15 days per calendar year. The maximum sick leave time which may be accumulated by any employee shall be 90 days for regular full time employees. For 24 hour shift personnel, the maximum accrual is 1,152 hours. Civil service employees may accrue unlimited sick leave. 8. Net Position Flow Assumption Sometimes the City 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 City's policy to consider restricted — net position to have been depleted before unrestricted — net position is applied. 9. Fund Balance Flow Assumption Sometimes the City 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 City's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. 10. Net Position Classifications Classification of net position includes three components as follows: Net investment in capital assets — This component of net position consists of capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, notes or other borrowings, premiums, discounts, and deferred outflows of resources or deferred inflows of resources from a refunding. Restricted — This component of the net position consists of constraints placed on net asset use through external constraints imposed by creditors, grantors, contributors, or laws or regulations of other governments or constraints imposed by law through contractual provisions or enabling legislation. 31 Unrestricted net position — This component of net position consists of net position that do not meet the definition of "restricted" or "net investment in capital assets." 11. 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 City itself can establish limitations on the use of resources through either comment (committed fund balance) or an assignment (assigned fund balance). The committed fund balance classification includes amounts that can be used only for specific purposes determined by a formal action of the City Council, highest level of decision -making -authority. The City Council is the highest level of decision -making - authority for the City that can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once, adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation. Amount in the assigned fund balance classification are intended to be used by the City for specific purposes, but do not meet the criteria to be classified as committed. The City Council has by resolution authorized the City Manager under the authorization of the Fiscal Affairs Committee to assign fund balance. The City Council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenues 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. The City strives to maintain a minimum reserve balance of 90 to 120 days for the General Fund and Utility Fund, and 60 to 90 days of operating expenditures in all other funds as outlined in the City's Financial Management Policies as adopted by City Council by resolution. 12. Program Revenues Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than program revenues. 13. General and Debt Service Property Taxes All taxes due to the City on real or personal property are payable at the Office of the City Assessor -Collector and may be paid at any time after the tax rolls for the year have been completed and approved, which is October 1, or as soon thereafter as practicable. Taxes are due upon receipt and all taxes not paid prior to February 1 are deemed delinquent and are subject to such penalty and interest set forth by the Property Tax Code. All property located within the City limits on the first day of January of each year are charged with a special lien in favor of the City from such date for taxes due thereon. 32 The ad valorem tax rate is allocated each year between the General Fund and the Debt Service Fund. The full amount estimated to be required for debt service on the general obligation debt is provided by the debt service tax together with interest earned in the Debt Service Fund. 14. Industrial Payments A significant portion of the City's revenue is derived from separate contractual agreements with each industrial company that lies within the City's extraterritorial jurisdiction (known as the "industrial district"). These companies have agreed to pay an amount "in -lieu of taxes" in the un-annexed area within the City's extraterritorial jurisdiction. In the current contracts, the entity's agree to pay the City a percentage of what the ad valorem taxes would have been had the entities land, improvements, and inventory been within the corporate limits of the City. 15. Proprietary Funds Operating and Non -operating Revenues and Expenses Proprietary funds distinguish operating revenues and expenses from non -operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for the enterprise funds and internal service fund include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues not meeting this definition are reported as non -operating revenues and expenses. 16. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements. Actual amounts could vary from those estimates. 17. Budgetary Information Annual budgets are adopted on a basis consistent with GAAP. Annual appropriated budgets are adopted for the general, special revenue funds and debt service funds. All annual appropriations lapse at fiscal year-end. Project length financial plans are adopted for all capital projects funds and are revised annually. II. DETAILED NOTES ON ALL ACTIVITIES AND FUNDS DEPOSITS AND INVESTMENTS The Texas Public Funds Investment Act (PFIA), as prescribed in Chapter 2256 of the Texas Government Code, regulates deposits and investment transactions of the City. 33 In accordance with applicable statues, the City has a depository contract with an area bank (depository) providing for interest rates to be earned on deposited funds and for banking charges the City incurs for banking services received. The City may place funds with the depository in interest and non -interest bearing accounts. State law provides that collateral pledged as security for bank deposits must have a market value of not less than the amount of the deposits and must consist of: (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal and interest on which are unconditionally guaranteed or insured by the State of Texas; and/or (4) obligations of states, agencies, counties, cities, and other political subdivisions of any state having been rated as investment quality by a nationally recognized investment rating firm and having received a rating of not less than A or its equivalent. City policy requires the collateralization level to be at least 102% of market value of principal and accrued interest. The Council has adopted a written investment policy regarding the investment of City funds as required by the Public Funds Investment Act (Chapter 2256, Texas Government Code). The investments of the City are in compliance with the City's investment policy. The City's investment policy is more restrictive than the PFIA requires. It is the City's policy to restrict its direct investments to obligations of the U.S. Government or U.S. Government Agencies, fully collateralized certificates of deposit, bankers' acceptances, mutual funds, repurchase agreements and local government investment pools. The maximum maturity allowed is five years from date of purchase. The City's investment policy does not allow investments in collateralized mortgage obligations, floating rate investments or swaps. Deposit and Investment Amounts The City's cash and investments are classified as: cash and cash equivalents and restricted cash and investments. The cash and cash equivalents include cash on hand, fully collateralized deposits with financial institutions and in a privately -managed public funds investment pool account (TexPool and LOGIC). The restricted cash and investments are assets restricted for specific use. The following schedule shows the City's recorded cash and investments at year-end: Total Reported Value Governmental Internal Service Enterprise Funds Funds Funds Cash deposits $ 20,578,878 Investment Pools 38,085,287 US Treasury Securities 25,012,831 $ 83,676,996 $ 225,191 3,249,051 2,475,2 19 $ 5,949,461 $ 56,756 6,966,282 4,401,248 $ 11,424,286 The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. 34 The City has the following recurring fair value measurements as of September 30, 2017: U.S. Treasury securities of $19,924,292 were valued using an option -adjusted discounted cash flow model (Level 2 inputs). e U.S. Treasury securities of $9,968,248 were valued using a documented trade history in exact security pricing model (Level 2 inputs). U.S. Treasury securities of $1,996,758 were valued using a documented trade history in exact security pricing model (Level 1 inputs). Interest Rate Risk At year-end, the City had the following investments subject to interest rate risk disclosure, under U.S. GAAP, by investment type: Weighted Average Total Carrying Maturity Investment TIVe Value (drlonths) TexPool $ 18,094,889 1.0 Logic 30,205,731 1.0 Federal Home Loan Mortgage Corporation (FHLMC) 17,934,784 28.6 Federal Farm Credit Bank (FFCB) 3,985,814 27.0 Federal Home Loan Bank (FHLB) 9,968,700 27.2 Total carrying value $ 80,189,918 Portfolio weighted average maturity 12.1 The City's investment policy specifies the maximum stated maturity from the date of purchase for any individual investments may not exceed 5 years and the maximum dollar weighted average maturity for the pooled fund group (investment portfolio) may not exceed 2 years. Concentration of Credit Risk The policy does not require investments to be staggered in a way that protects interest income from the volatility of interest rates. The policy has not established limitations on percentages of the total portfolio that may be invested in securities other than the repurchase agreements, Treasury bills and notes or insured and collateralized Certificates of Deposits. Total Reported Percentage of Investment Tye Value Total Portfolio Investment Pools $ 48,300,620 60.23 % US Treasury Securities 31,889,298 39.77 % Total $ 80,189,918 100.00 % 35 Credit Risk The primary objective of the City's adopted Investment Policy is the safety of principal. Credit risk within the City's portfolio among authorized investments approved by the City's adopted Investment Policy is represented in U.S. Treasury Bills, Notes or Bonds, and other securities which are guaranteed as to principal and interest by the full faith and credit of the United States of America, collateralized or fully insured certificates of deposits, FDIC insured banks in the State of Texas, repurchase agreements if secured by U.S. Treasury Bills, Notes or Bonds and Public Funds Investment Pools. PROPERTY TAX The appraisal of property within the City is the responsibility of the Harris County Appraisal District (the "Appraisal District"). The Appraisal District is required under the Property Tax Code to appraise all property within the county on the basis of 100% of its market value. The value of real property within the Appraisal District must be reviewed every five years; however, the City may, at its own expense, require annual reviews of appraised values. The City may challenge appraised values established by the Appraisal District through various appeals and, if necessary, take legal action. Under this legislation, the City continues to set tax rates on City property. However, if the adopted tax rate, excluding tax rates for repayment of general obligation bonds and other contractual obligations, adjustment for new improvements, exceeds the effective tax rate and the rollback rate tax rate, qualified voters of the City may petition for an election to determine whether to limit the tax rate to no more than the rollback tax rate. The City's property taxes are levied annually in October on the basis of the Appraisal District's assessed values as of January 1 of that calendar year. Appraised values are established by the Appraisal District at market value, assessed at 100% of appraised value and certified by the Harris County Appraisal District Board of Review. The City property taxes are billed and collected by the City's Tax Assessor/Collector. Such taxes are applicable to the fiscal year in which they are levied and become delinquent with an enforceable lien on property on February 1 of the current calendar year. The City is permitted, by Article XI, Section 5, of the State of Texas Constitution and the City Charter, to levy property taxes up to $2.50 per $100 of assessed valuation for general governmental services. Within the $2.50 maximum levy, there is no legal limit upon the amount of property taxes, which can be levied for debt service. The property tax rates to finance general governmental services and debt service for fiscal year 2017 were $0.605 and $0.105, respectively, per $100 of assessed valuation. The 2016 assessed value and total tax levy as adjusted through September 30, 2017 were $3,154,217,617 and $22,269,063, respectively. The City has enacted an ordinance providing for exemption of twenty percent (20%) of the assessed value of residential homesteads plus an additional $60,000 for persons 65 years of age or older for property taxes. An exemption of $60,000 is allowed for disabled persons on homesteads and up to $12,000 is allowed for disable veterans on any one piece of property. Additionally, the market value of agricultural land is reduced to agricultural value for purposes of the City's tax levy calculation. Property taxes are levied by October 1 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. On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed. The Harris County Central Appraisal District ("HCCAD") establishes appraised values. Taxes are levied by the City Council based on the appraised values and operating needs of the City. 36 TAX INCREMENT REINVESTMENT ZONE — PROPERTY TAXES The City, La Porte Independent School District and Harris County are participating taxing entities within the tax increment reinvestment zone. The amount of a participant's tax increment for a year is the amount of property taxes levied and collected by a participant for that year on the captured appraised value of real property taxable by the participant and located in the zone. The captured appraised value of real property taxable by the participant and located in the zone for that year less the tax increment base, which is the total appraised value of all real property taxable by the participant and located in the zone on January 1 of the year in which the zone was designed as such under the tax increment financing act (the "TIF Act"). Each participate is required to collect taxes on property located within the zone in the same manner as other taxes are collected. The participant is required to pay into the tax increment fund the collected tax increments by the first day of each calendar quarter or pursuant to the terms of the participation set forth in their respective inter -local agreements. RECEIVABLES Amounts are aggregated into a single accounts receivable (net of allowance for uncollectible) line for certain funds and aggregated columns. Below is the detail of receivables for the General Fund, Debt Service Fund, 2017 Certificate of Obligation Bonds Fund and nonmajor governmental funds in the aggregate, including the applicable allowances for uncollectible accounts. Receivables: Taxes Mowing and demolition EMS Solid waste Municipal court Other Interest Allowance for uncollectibles 2017 Certificate Debt of Obligation Other Total General Service Bonds Governmental Governmental $ 2,532,372 $ 251,868 $ - $ 1,021,033 $ 3,805,273 596,778 -- - 596,778 1,787,831 - 1,787,831 232,854 - - 232,854 300,789 - 300,789 412,138 - 40,228 452,366 49,493 2,024 2 24,856 76,375 1,144,270 _..�.........._.._. 8_ �,5� .. ......._ ..._.. �..M... 1,226,727) $ 4,767,985 $ . ,,m�«mm� 171,435 $ 1 t186,117 m�7 $ 025,539 6 025�mm� Revenues of the Utility Fund, an enterprise fund, are reported net of uncollectible amounts. Total uncollectible amount related to utility sales as of year-end was $62,501. 37 CAPITAL ASSETS Capital assets activity for the year ended September 30, 2017, was as follows: Balance Balance September 30, Reclassification/ September 30, 2016 Increases (DecreasesI 2017 Governmental Activities: Capital assets, not being deprecated: Land $ 10,289,063 $ - $( 86,851) $ 10,202,212 Construction in progress 12,216,226 1,806,808 - 14,023,034 Total capital assets, not being depreciated 22 505,289 8 1,806 80..... ( 86,851) _. 24,225,246 Capital assets, being depreciated: Buildings and improvements 38,256,886 - 15,142 38,272,028 Improvements other than buildings 30,491,531 377,730 ( 34,317) 30,834,944 Infrastructure 43,315,061 - - 43,315,061 Machinery and equipment 22,575,247 2,502,596 ( 1,348,644) 23,729,199 Total capital assets, being depreciated 134,638,725 2,880 326 ( 1,367,819) 136,151,232 Less accumulated deprecation for: Buildings and improvements ( 20,426,432) ( 89,969) ( 20,516,401) Improvements other than buildings ( 12,243,402) ( 1,010,790) 19,175 ( 13,235,017) Infrastructure ( 28,733,260) ( 958,330) - ( 29,691,590) Machinery and equipment 17,073,i55 _ _„ 1„621,638 .-....... 1,138,936 ( 125i5,8'57' ,,,...! .:..�� Total accumulated depreciation ( 73,476,249) (�.._ 3,c�i1 �;�?i 1 158,111 (� 75,998.865) Total capital assets being depreciated, net 61,162,476 ( 8110,401) (' 24' i 708" 60 152,367 Totals $� 83,667Po765 $ 1,0 � 06,407 $( 296,559) $ 84,377,613 ��. Balance Balance September 30, Reclassification/ September 30, 2016 Increases (Decreases) 2017 Business -Type Activities: Capital assets, not being deprecated: Land $ 447,791 $ - $ $ 447,791 Construction in progress 916,411 1,371,047 _.. - ............ 2,287145 Total capital assets, not being depreciated 1,364,202 1,371,047 - 2,735,249 Capital assets, being depreciated: Buildings and improvements 57,620 21,939 77,090 156,649 Improvements other than buildings 89,409,484 529,209 ( 320,627) 89,618,066 Machinery and equipment �3,933,069 ..........._„91,614 243,537 4,268,220, Total capital assets, being depreciated 93,400,173 642,762 - 94,042,935 Less accumulated deprecation for: Buildings and improvements ( 51,415) ( 4,486) _ ( 55,901) Improvements other than buildings ( 58,179,608;) ( 2,,711,660) - 4', tai,1,891,268) Machinery and equipment 1,�13,809 �r � ) (� 134,582' - 1;2,048,391 Total accumulated deprecation 60144,8 N_„8S)1,728' ( fa2^9�)5 561) Total capital assets being depreciated, net 33,255,341 ( 2,2117 <tita 31,047,375 Totals $WWW 3#4,619,543 $1 8 ]taz�) l9) $ mmmmm $ 33,782,624 38 Depreciation was charged to functions/programs of the governmental activities of the primary government as follows: General government Public safety Public works Parks and recreation Capital assets held by the City's internal service funds are charged to various functions based on their usage of the assets Total governmental activities $ 630,959 328,713 409,575 680,178 1,631,302 $........ IT3,680,727 Construction contract commitments outstanding as of September 30, 2017, are as follows: Fund General CIP Fund General CIP Fund General CIP Fund General CIP Fund Utility Fund Utility Fund Airport Fund Technology Fund Totals Total Remaining Pro ect Commitment Street and Drainage Improvements $ 10,173,467 Golf Course Improvements 749,627 Park Improvements 769,562 Building Improvements 164,061 Meter Replacement Program 602,776 Water System Improvements 1,502,827 Runway Improvements 19,250 Network Improvements 147,765 $ ,1^=129,335 39 $ 562,357 86,320 305,623 280 157,902 $ 1,112,482 LONG-TERM DEBT The City issues a variety of long-term debt instruments in order to acquire and/or construct major capital facilities and equipment for governmental and business -type activities. These instruments include general obligation bonds, certificates of obligation and revenue bonds. Future ad valorem tax revenues, water and sewer system revenues or liens on property and equipment secure these debt obligations. The schedule below details the terms of public property finance contractual obligation, general obligation bonds, certificates of obligations and revenue bonds outstanding as of September 30, 2017: 2006 General Obligation Serial Bonds due in annual payments through March 15, 2025; interest at 3.75% to 4.3% $5,765,000 issued for policy facility, sports, and water and sewer improvements. 2010 Certificates of Obligation due in annual payments through March 15, 2026; interest at 3.00% to 4.00% $6,265,000 issued for street, drainage, and park improvements. 2010 General Obligation Refunding Bonds due in annual payments through March 15, 2020; interest at 2.00% to 4.00% $4,295,000 issued to refund previous debt. 2012 General Obligation Refunding Bonds due in annual payments through March 15, 2025; interest at .65% to 3.00% $9,435,000 issued to refund previous debt. 2014 General Obligation Refunding Bonds due in annual payments through March 15, 2025; interest at 2.00% to 3.50% $9,300,000 issued to refunding previous debt. 2015 Certificates of Obligation due in annual installments through March 15, 2030; interest at 2.25% to 3.00% $7,770,000 issued for water and sewer system improvements, and street and drainage improvements. 2016 General Obligation Refunding Bonds due in annual payments through March 15, 2029; interest at 2.00% to 4.00% $3,165,000 issued to refund previous debt. 2017 Certificates of Obligation due in annual payments through March 15, 2037; interest at 0.14% to 1.82% $10,635,000 issued for construction of wastewater system. Total Bonds Payable 40 Governmental $ 70,000 4,155,000 1,240,000 9,045,000 7,930,000 7,055,000 2,805,000 10,635,000 $ 42,935,000 Changes in the City's long-term liabilities for the year ended September 30, 2017 are as follows: Governmental Activities: Bonds payable: General obligation bonds Certificates of obligation Premium on bond issuance Total bonds payable Due to developers Retainage payable Compensated absences Net pension liability-TMRS Net pension liability-TESRS Net OPEB obligation Total Governmental Activities Business -Type Activities: Bonds Payable: Revenue bonds Premium on bond issuance Total Bonds Payable Compensated absences Net pension liability-TMRS Net OPEB obligation Total Business -Type Activities Balance Balance Amounts Due September 30, September 30, Within One 2016 Additions 2017 Year $ 22,815,000 $ - $( 1,725,000) $ 21,090,000 12,335,000 10,635,000 ( 1,125,000) 21,845,000 1 ,335 _.......... .. .._.........., 14 ,05 1,481,277 36,777,335 wwwwwww 10,635,000 .. 2,996 058) 44,416,277 6,737,773 1,158,583 ( 1,393,022) 6,503,334 64,653 184,192 ( 61,928) 186,917 3,042,967 83,980 ( 202,192) 2,924,755 19,250,005 3,170,527 ( 3,078,075) 19,342,457 262,121 13,236 ( 48,158) 227,199 12,056,360 1� m_ 2,545 457 ( 7,31 „54:3 13,870,274 ..��87, $ 78191,214 $aw�1777C�b,�`17� o, ,1 90, $( 8,510,97) $ 87,471,213 $ 2,195,000 1,175,000 3 -0 000 146,238 $ 3,516,238 Balance Balance Amounts Due September 30, September 30, Within One 2016 Additions (Reductions) 2017 Year $ 320,000 7,879 �........... 327,879 171,689 2,136,513 1,609,795 $ 4,245,876 64,082 296,666 . .......... ... 2`11 294 $ 702,042 mm $( 320,000) $ $ %m 7,879 ....... .......... .... ....... 3�2m7 8?R ( 78,831) 156,940 7,847 ( 334,047) 2,099,132 - 91,367 1,8859,722 _. ........ $( 832124„) $ 4,115,794 $ 7,847 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. Compensated absences generally are paid by the General Fund for the governmental activities. Net pension liability and OPEB obligation are liquidated by the general fund, and retainage payable is liquidated by capital project and restricted funds. General Obligation Bonds and Certificates of Obligation General Obligation Bonds are direct obligations issued on a pledge of the general taxing power for the payment of the debt obligations of the City. General Obligations bonds and Certificates of Obligation require the City to compute, at the time other taxes are levied, the rate of tax required to provide (in each years bonds are outstanding) a fund to pay interest and principal maturity. The City is in compliance with this requirement. 41 Revenue Bonds The debt service requirements for each of the City's bond type are as follows: Fiscal Year 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 Governmental Activities General obligation Bonds Certificate of Obli ation Principal Interest Princi al Interest $ 2,195,000 $ 624,422 $ 745,000 $ 348,680 2,470,000 2,465,000 2,270,000 2,335,000 2,395,000 2,460,000 2,490,000 470,000 495,000 510,000 535,000 558,931 485,300 412,650 343,575 272,625 197,275 119,125 71,000 51,700 31,600 10,700 $ 21,090,000 $ 3,178,903 Prior Year Refunding of Debt 770,000 800,000 830,000 855,000 885,000 915,000 950,000 980,000 905,000 925,000 950,000 700,000 $ 11,2 0,000 321,930 294,205 265,405 236,468 207,150 176,203 143,487 110,956 83,938 61,063 35,250 10,500 $ 2,295,235 The City defeased certain outstanding revenue bonds by placing proceeds of new bonds in irrevocable trust to provide for all future debt service payments. Accordingly, the respective tr ist accounts and liability for the defeased bond are not included hi the City's financial statements. As of September 30, 2017, the City does not have bonds considered defeased and outstanding. Due to Developers The TIRZ is a party to several agreements with Developers who own property in the La Porte Tax Increment Zone. The TIRZ is obligated to repay the Developers for public improvements made on the property up to the amount of incremental tax value gained. The Authority has entered into agreements with the following Developers: Port Crossing Land, LP, 65 La Porte, Ltd., Retreat at Bay Forest, LP, Beazer Homes, LP and Senior Associates. Port Crossing Land, LP has completed the public improvements detailed in the agreement with the Authority, and assigned their receivable amount to Liberty Property Limited Partnership in 2015. Port Crossing Land, LP's reimbursable expenditures totaled $12,096,488 including interest at May 27, 2009. In the current fiscal year, the Developer was reimbursed $1,325,582. To date, reimbursements in the amount of $10,265,364 have been made to Port Crossing/Liberty for incremental tax value gained. Interest was calculated, and payments were applied to interest first, then principal. No additional interest will be due under the agreement. 42 Retreat at Bay Forest, LP's reimbursable expenditures totaled $224,760, including interest of $36,885 for the pilot channel and excavation costs as of November 20, 2013. No additional interest will be due under the agreement. During the current fiscal year, a reimbursement of $21,997 was applied to principal. Beazer Homes Texas LP's reimbursable expenditures for Bayside Crossing totaled $1,449,517 including interest at August 24, 2016. In the current fiscal year, the Developer was reimbursed $45,443 for interest. Beazer Homes Texas LP's reimbursable expenditures for Bayside Crossing - Supplemental totaled $177,498, including interest at August 23, 2017. In the current fiscal year, an additional amount was calculated for interest. Senior Associate's reimbursable expenditures and land for Bayside Crossing totaled $466,032 including interest at August 23, 2017. In the current fiscal year, an additional amount $7,864 was calculated for interest. In addition, a Developers has signed a Development Agreement but has not submitted costs for reimbursements of their projects. Estimated costs, based on agreements, are as follows: 65 LaPorte, Ltd. $ 7,103,500 INDUSTRIAL PAYMENTS In 1958, the City created an Industrial Zone adjacent to the City, which presently encompasses approximately 5,500 acres of land north of Highway 225 and bordering the Houston Ship Channel. The City annexed sufficient land to completely encircle this Industrial Zone, protecting it from annexation by any other municipality. The City entered into contracts with all of the Industries located in the Zone whereby the City annexed a portion of the total value of each industry with the remainder constituting the protected Industrial District. In addition to the Industrial Zone north of Highway 225, which is referred to as the "Battleground Industrial District," the City contains an Industrial Zone on its south side referred to as the "Bayport Industrial District." The Bayport District, created in 1970, covers 2,500 acres. The City and the Industries, many of which have come to the Industrial Zones since the original contracts, are presently under contracts, which extend to December 31, 2019. Under the terms of the current contracts, the industries make payments to the City each year in lieu of taxes. These annual in lieu payments are in an amount which, when added to the full City taxes on the annexed portion, equal 62% of what the City's taxes on the industry would be if 100% of the industry was in the City. After the first six years of the contracts, the percentage increases to 63%. The contracts contain a new construction clause that allows new plant facilities to make in lieu payments on 25% of the value of new additions between now and 2013, after 2014, the percentage drops to 20%. Currently, 140 companies participate in industrial district contracts. These contracts have served as a valuable economic tool for more than 50 years. 43 Under the City Charter and State Statutes, the City of La Porte has the authority, simply by ordinance of City Council, to annex additional areas. In the past, the City, in order to encourage industrial development in the area, has annexed a strip surrounding the industries identified herein and executed contracts with each separate industry as described above. INTERFUND ACTIVITY The composition of interfund transfers for the year are as follows: Transfers To Debt Other Internal Transfers From General Service Governmental Utility Service Totals General Fund $ $ - $ 1,350,000 2,000,000 $ 2,416,878 $ 5,766,878 Other Governmental 57,500 685,247 1,340,200 - 2,082,947 Utility - 252,048 - 47,711 299,759 LPAWA - - 1,305 1,305 Airport - 518 518 Internal Service - - - 13,236 13,236 Totals $ 57,500 $ 937,295 $ 2,690,200 2,000,000 $ 2,479,648 $ ..... ... . .... 8,164,643 The purpose of interfund transfers during the current year consisted of the following: Transfers From Hotel/Motel Fund General Fund Utility Fund La Porte Development Corporation (413) General Fund Transfers To Amount Purpose General Fund $ 57,500 Transfer for golf course advertising and City bordering bay for golf expenditures Utility Fund 2,000,000 Transfer for capital projects Debt Service Fund 252,048 Annual Transfer for debt service Debt Service Fund 685,247 Annual Transfer for debt service Insurance Fund Utility Fund Insurance Fund Aiport Fund Insurance Fund La Porte Area Water Authority Insurance Fund Vehicle Maintenance Fund Insurance Fund General Fund General CIP Fund La Porte Development General CIP Fund Corporation (413) 2,416,878 47,711 518 1,305 13,236 1,350,000 1,340,200 Total transfers 8,164,643 44 Transfer for liability insurance, workers comp, and health insurance Transfer for liability insurance and workers comp Transfer for liability insurance and workers comp Transfer for liability insurance and workers comp Transfer for liability insurance and workers comp Transfer for capital project Transfer for capital project DEFINED BENEFIT PENSION PLAN — TEXAS MUNICIPAL RETIREMENT SYSTEM Plan Descriptions The City participates as one of 872 plans in the nontraditional, joint contributory, ory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (I MRS). TMRS is an agency created by the State of Texas and administered in accordance with the I'MRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agency multiple -employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six -member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. 'I'MR.' S' s defined benefit pension plan is a tax -qualified plan under Sections 401(a) of the Internal IZevenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at All eligible employees of the City are required to participate in TMRS. 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 it in one of seven payments options, Members may also , choose to receive their retirement benef choose to receive a portion of their benefit as a Partial l,U111,J) Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the rneinber's deposits and interest. The City has approved an annually repeating (automatic) basis a monetary credit referred to as an ,updated service credit (USC) which is a theoretical amount which takes into account salary increases or plan improvements. If at any time during their career an employee earns a USC, this amount remains in their account earning interest at 5%o until retirement. At retirement, the benefit is calculated as if the sum of the employee's accumulated contributions with interest and the employer match plus employer -financed monetary credits, such as USC, with interest were used to purchase an annuity, Additionally, City provides on an annually repeating (autornatic) basis cost of living acijustaients (COI.,A) for retirees equal to a percentage of the change in the consumer price index (CPI). A summary of plan provisions for the City are as follows: Employee deposit rate Matching ratio (City to employee) Years required for vesting Service retirement eligibility Updated service credit Annuity increase to retirees 45 7.0% 2 to I 10 20 years to any age, 10 years at age 60 and above 100% repeating 70% of CPI, repeating Employees covered by benefit terms At the December 31, 2016 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits 197 Inactive employees entitled to but not yet receiving benefits 144 Active employees 373 714 Contributions The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the City matching percentages are with 100%, 150%, or 200%, both as adopted by the governing body of the city. Under the state law governing'I'MRS, the contributions rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost inethod. 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 were required to contribute 7.0% of their annual gross earnings during the fiscal year. The contribution, rates for the City were 15.80% and 16.14% in calendar years 2016 and 2017, respectively. The City's contributions to TMRS for the year ended September 30, 2017, were $3,566,725, and were equal to the required contributions. Net Pension Liability The City's Net Pension Liability ( ' NPL) was measured as of December 3 t, 2016, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. Actuarial assumptions: The Total Pension Liability in the December 31, 2016 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Overall payroll growth 3.0% per year Investment rate of return 6.75%, net of pension plan investment expense, including inflation 46 Salary increases were based on a service -related table. Mortality rates for active members, retirees, and beneficiaries were based on the gender -distinct RP2000 Combined Healthy Mortality Tables with Blue Collar Adjustment, with male rates multiplied by 109% and female rates multiplied by 103%. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements. For disabled annuitants, the gender -distinct RP2000 Combined Health Mortality Tables with Blue Collar Adjustment are used with male rates multiplied by 109% and female rate multiplied by 103% with a 3-year set -forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who became disabled. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements subject to the 3% floor. Actuarial assumptions used in the December 31, 2016 valuation were based on the results of actuarial experience studies. The experience study in TMRS was for the period December 31, 2010 through December 31, 2014. Healthy post -retirement mortality rates and annuity purchase rates were updated based on a Mortality Experience Investigation Study covering the 2009 through 2011, and the dated December 31, 2013. These assumptions were first used in the December 31, 2013 valuation, along with a change to the Entry Age Normal (EAN) actuarial cost method. Assumptions are reviewed annually. 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 plant investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time (conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). The target allocation and best estimates of arithmetic real rates return for each major assets class in fiscal year 2017 are summarized in the following table: Long -Term Expected Real Target Rate of Return Asset Class Allocation (Arithmetic) Domestic Equity 17.5% 4.55% International Equity 17.5% 6.35% Core Fixed Income 10.0% 1.00% Non -Core Fixed Income 20.0% 4.15% Real Return 10.0% 4.15% Real Estate 10.0% 4.75% Absolute Return 10.0% 4.00% Private Equity 5.0% 7.75% Total 100.0% 47 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 statue. 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 period of projected benefit payments to determine the Total Pension Liability. Changes in the Net Pension Liability Balance at 12/31/2015 Changes for the year: Service cost Interest Difference between expected and actual experience Contributions - employer Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other changes Net changes Balance at 12/31/2016 Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (a) (b) (a) - (b) $ 144,425,507 $ 123,038,989 $ 21,386,518 3,600,954 - 3,600,954 9,653,940 - 9,653,940 ( 40,363) - ( 40,363) - 3,415,127 ( 3,415,127) - 1,528,511 ( 1,528,511) 8,314,792 ( 8,314,792) ( 6,409,301) ( 6,409,301) - - ( 93,910) 93,910 - _ .._--a„060) 5,060 6,805,230 6,750,159 55,071 $ 151,230,737 $ 129,789„148 $ 21,441,589 The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.75%) of 1-percentage-higher (7.75%) than the current rate: I% Decrease 1% Increase in Discount Discount in Discount Rate (5.75%) Rate (6.75%) Rate (7.75%) City's net pension liability $ 43,311,821 $ 21,441,589 $ 3,562,282 48 Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately - issued TMRS financial report. The report may be obtained on the Internet at www.tmrs.org. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended September 30, 2017, the City recognized pension expense of $5,164,696. At September 30, 2017, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual economic experience $ - $ Changes in actuarial assumptions Difference between projected and actual investment earnings 5,658,553 Contributions subsequent to the measurement date 2,738,664 605,908 187,591 Totals $ 8,397,217 $ 793,499 $2,738,664 reported as deferred outflows of resources related to pension resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability for the year ending September 30, 2018. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expenses as follows: For the Year Ended September 30, 2018 $ 1,644,474 2019 1,677,033 2020 1,552,277 2021 ( 8,730) DEFINED BENEFIT PENSION PLAN — TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM Plan Description The City participates in the Texas Emergency Services Retirement System (TESRS), a cost -sharing multiple -employer defined benefit pension established and administered by the State of Texas. The TESRS is an agency of the State of Texas and its financial records comply with state statutes and regulations. The nine members Board of Trustees, appointed by the Governor, establishes policy for the administration of the Texas Emergency Services Retirement System. TESRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at ivivi %le Ls, org. 49 The TESRS was created as a standalone agency by the 83rd Legislature via the passage of SB 220, effective September 1, 2013, to assume the related functions of the abolished Office of the Fire Fighters' Pension Commissioner. While the agency is new, the System has, been in existence since 1977. TESRS, which is under the authority of Title 8, Subtitle H, Chapters 861-865 of the Texas Government Code, provides death and disability benefits to active volunteer fire fighters and first responders, and a pension to members with vested service, as well as to their survivor/beneficiaries. Pension Plan Fiduciary Net Position For financial reporting purposes, the State of Texas is considered the primary reporting government. TESRS' financial statements are included in the State's Comprehensive Annual Financial Report. TESRS issues a publicly available Annual Financial Report, which includes financial statements, notes, and required supplementary information, which can be obtained at www.tesrs.org. Benefits Provided Senate Bill 411, 65th Legislature, Regular Session (1977), created TESRS and established the applicable benefit provisions. The 79th Legislature, Regular Session (2005), re -codified 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 City'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. There is no provision for automatic postretirement benefit increases. 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 or continuing monthly payments to a member's surviving spouse and dependent children. Contributions Contributions are made by the City for the participating employees. No contributions are required from the individuals who are members of the TESRS, nor are they allowed. The City is required to inake contributions to the plan for each month an eligible emergency service personnel provides qualified services. The minimum contribution is $36 per member. Contributions to the pension plan for the year ended September 30, 2017,,were $26,496. 50 Actuarial Assumptions The total pension liability in the August 31, 2016, actuarial valuation was determined using the following actuarial assumptions: Inflation 3.00% Salary increases None Investment rate of return 7.75%, net of pension plan investment expense, including inflation Mortality rates were based on the RP-2000 Combined Healthy Lives Mortality Tables for males and for females projected to 2024 by scale AA.. The actuarial assumptions used in the Angnst 31, 2016, valuation were based on the results of an actuarial experience stud°y for the period completed in 2008. Tile long-term expected rate: of return on pension plan investments was determined using a building- block method in which expected future net real rates of'� return (expected rettrr ns, net of pension plarl. investment expense and inflation) are developed for each major asset class. These components are: combined to produce tie long-term expected rate, of return by weighting the expected future real rates of return by the target asset, allocation percentage (currently 4.97%) and by adding expected inflation (3.00%), In addition, the final 7.7 % assumption reflected a reduction of 0.22% for adverse deviation. The target, allocation and expected arithmetic real rates of return for each rngjor asset class are summarized in the following table: Asset Class Equities: Large cap domestic Small cap domestic Developed international Emerging markets Master limited partnership Fixed income: Domestic International Cash Total 51 Target Allocation 32.0% 10.0% 21.0% 6.0% 5.0% 21.0% 5.0% 0.0% 100.0% Long -Term Expected Portfolio Real Rate of Return 5.72% 5.96% 6.21 % 7.18% 7.61 % 1.61% 1.81% 0.00% Discount Rate The discount rate used to measure the total pension liability was 7.75%. No projection of cash flows was used to determine the discount rate because the August 31, 2016 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 and with a lower value of assets, 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. The following presents the City's proportionate share of the net pension liability, calculated using the discount rate of 7.75%, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.75%) or 1 percentage point higher (8.75%) than the current rate: 1 % Decrease in 1 % Increase in Discount Rate Discount Rate Discount Rate (6.75%) (7.75%) (8.75%) City's proportionate share of the net pension liability $ 383,248 $ 227,199 $ 126,878 Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At September 30, 2017, the City reported a liability of $227,199 for its proportionate share of the TESRS's net pension liability. The net pension liability was measured as of August 31, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the employer's contributions to the pension plan relative to contributions of all participating employers to the plan for the period September 1, 2015 through August 31, 2016. At August 31, 2016 the City's proportion of the collective net pension liability was 0.780% decreased from 0.982% at August 31, 2015. 52 For the year ended September 30, 2017, the City recognized TESRS pension expense of $48,401. At September 30, 2017, the City reported deferred outflows of resources related to pensions from the following sources: Deferred Outflows of Resources Differences between expected and actual economic experience $ 351 Changes in actuarial assumptions 4,838 Difference between projected and actual investment earnings 43,021 Contributions paid to TESRS subsequent to the measurement date26,496 Total $ 74,70 $26,496 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended September 30, 2018. Other amounts reported as deferred outflows of resources related to pensions will be recognized in pension expense as follows: For the Year Ended September 30, 2018 $ 12,611 2019 12,611 2020 19,962 2021 3,026 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. The City's risk management program encompasses various means of protecting the City against loss by obtaining property, casualty and liability coverage from participation in a risk pool. The participation of the City in the risk pool is limited to the payment of premiums. The City is a member of the Texas Municipal League Intergovernmental Risk Pool, an unincorporated association of 1,860 political subdivisions of the State of Texas. The Pool contracts with a third party administrator for administration, investigation and adjustment services in the handling of claims. All loss contingencies, including claims incurred but not reported, if any, are recorded and accounted for by the Pool. Settled claims have not exceeded insurance coverage in any of the three previous fiscal years. There has not been any significant reduction in insurance coverage from that of the previous year. The insurance internal service fund is funded by charges to the City's other funds and component units, and is based primarily upon the contributing funds' full-time employee count. The City self - insures a portion of health insurance benefits provided to employees. For health insurance the City retains the risk for the first $165,000 of an individual claim. Excess insurance coverage is purchased to cover individual claims in excess of $165,000 with a limit of $1,000,000 per coverage period. 53 Activities during the year for the insurance internal service fund included: Revenues Charges to divisions $ 4,646,665 Interfund transfers 2,479,648 Charges to employees 563,986 Charges to retirees 93,100 Cobra charges 16,896 Other 2,500 Interest revenue 6,956 Total revenues $ _ _ 7,809,751 Expenses Other expenses $ 574,629 Claims administration 183,209 Claims incurred 5,480,480 Re -insurance premiums 368,320 Insurance premiums ............ 398,640 Total expenses $mm _ 7,005,278 Liabilities of the insurance fund 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 (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as, inflation, changes in legal requirements and damage awards. Accordingly, claims are reevaluated periodically to consider the effects of inflation, recent claim settlement trends (including frequency and amount of pay-offs), and other economic and social factors. These estimate of the claims also includes amounts for incremental claim adjustment expenses related to specific claims and other claim adjustment expense regardless of whether allocated to specific claims. Changes in the balance of health insurance claims liability for three fiscal years are as follows: Beginning of Payments for End of Year Year Accrual Claims Claims Accrual 9/30/2015 $ 575,349 $ 4,762,880 $ 4,898,536 439,693 9/30/2016 439,693 6,001,596 6,053,439 387,850 9/30/2017 387,850 5,480,480 5,397,668 470,662 CONTINGENCIES The City is a defendant in lawsuits. Although the outcome of the lawsuits is not presently determinable, it is the opinion of the City's management the resolution of these matters will not have a materially adverse effect on the financial condition of the City. The City participates in certain federal and state assisted grant programs. These programs are subject to program compliance audits by the grantors or their representatives. Accordingly, the City's compliance with applicable grant requirements will be established at a future date. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the City anticipates such amounts, if any, will be immaterial. 54 ENCUMBRANCES Appropriations in all budgeted funds lapse at the end of the fiscal year even if they have related encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods or services (i.e., purchase orders, contracts, and commitments). Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control. While all appropriations and encumbrances lapse at year end, valid outstanding encumbrances (those for which performance under the executory contract is expected in the next year) are re -appropriated and become part of the subsequent year's budget pursuant to state regulations. At year-end the amount of encumbrances expected to be honored in the next year were as follows: Fund Amount General S 297,359 Nonmajor governmental 105,667 Total 10-"00 6 SOUTHEAST WATER PURIFICATION PLANT The La Porte Area Water Authority ("Authority") and the City of Houston, Texas have entered into a Cost Sharing Water Project Contract (the "Contract") wherein the Authority, the Cities of La Porte, Morgan's Point, and Shoreacres agree to jointly finance the construction and operation of the Southeast Water Purification Plant (Southeast Plant). Under the terms of the Contract, the Authority purchased 4.2 million gallons per day production and 5.25 million gallons per day pumping capacity. The Cities of La Porte, Morgan's Point, and Shoreacres have agreed to demand and pumping allocations of the Authority's purchase of water from the Southeast Plant. The required funds for the undivided interest in the Southeast Plant and the construction of a transmission and distribution system to transport water from the Southeast Plant were provided by issuance of $9.8 million revenues bonds, which have been retired. The water rate to be set by the Authority will not be less than an amount sufficient to provide for payment of all expenses in producing, treating, and pumping the water in collnectiotl with transmission and distribution systems and to provide payment for the interest and principal of all bonds when the bonds become due and payable. 55 POST -EMPLOYMENT BENEFITS Plan Description. In addition to pension benefits, employees who retire from the City and are eligible far pension benefits shall be provided medical coverage by the City to the extent and subject to the conditions of such coverage that is provided to current employees of the City. The City administers the single -employer defined benefit medical plan ("the Retiree Medical Plan"). The plan provides medical coverage for eligible retirees and their dependents through the City's self -health insurance plan, which covers both active and retired members. Benefit provisions are established and amended by City Council. The Retiree Medical Plan does not issue a publicly available financial report. Funding Policy. This coverage for retired employees is provided at the option of the City Council through adoption of the annual budget. The City funds these premiums in the same manner as it funds similar premiums for current. carlapl yees. Employees, who retired from the City before October 1, 1992, have 10O% of their coverage paid for by the City. Employees who retired from the City in 199and up to December 31, 1999, with 20 or more years of service have 100% of their coverage paid for by the City, Prior to January 1, 2000, employees who have 15 years butless than 20 years of service are required to pay for l0% of the cost and employees who have 10 years but less than 15 years of service are required to pay for 20% of their costs. For employees who retire after January 1, 2000, the following applies: Retiree Cost Years of Service with the Ci!X Retiree Cost CitX Cost Per Year At least 10 but less than 15 55% 45% $ 3,500 At least 15 but less than 20 At least 20 25% 75% 1,500 0% 100% - Employees who are eligible for- the post -employment benefits are employees who retire after January 1, 2006 and who have a combination of years of service with the City of l.,a Porte plus age totaling 80 and who retire as a qualified annuitant under the Texas Municipal Retirement System.; who retire in accordance with the City of La Porte Employee Policies Handbook; who complete at least 20 years of service with the City of La Porte are currently employed by the City of La Forte at the time of the retirement, The total premium cost is the total annual dollar allocated by budget as approved by City employer contributions. The cost allocation shall be as follows: Years of Service with the City Retiree Cost City Cost at least 20 years 60%+dependent premiums 40% 21 years 5 5 %+dependent premiums 45% 22 years 50%+dependent premiums 50% 23 years 45%+dependent premiums 55% 24 years 40%+dependent premiums 60% 25 years 3 5 %+dependent premiums 65% 26 years 30%+dependent premiums 70% 27 years 25%+dependent premiums 75% 28 years 20%+dependent premiums 80% 29 years 15%+dependent premiums 85% 30 years Active employee/dependent rate 56 Retirees who are entitled to receive retirement benefits under the City's retirement plan may purchase continued health benefits for the retiree and the retiree's dependents. The Person must inform the City no later than the day on which the person retires that the person elects to continue coverage. If the retiree elects to continue coverage for himself and/or his dependents, once he decides to drop either type of coverage, the person and/or his dependents become eligible for coverage at the next open enrollment period. The level of coverage proceed is the same level of coverage provided to current employees. The City's coverage is secondary to Medicare when the person becomes eligible for those benefits. Payment for dependent coverage will be at the same rate as payments for current employees. Annual OPEB Costs and Net OPEB Obligation. The City's annual other postemployment benefit (OPEB) cost is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that is paid on an ongoing basis, is projected to cover normal cost each year and amortize an unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's OPEB obligation. Fiscal Year 2017 2016 2015 Annual required contribution (ARC) $ 2,872,630 $ 2,449,101 $ 2,377,768 Interest on OPEB obligation 546,646 531,178 460,579 Adjustment to ARC ( 532,525) ( 492,130) (_ 426,722) Annual OPEB cost 2,886,751 2,488,149 2,411,625 Contributions Cwww 822,910 625, 11 ( 842,765) Increase in net OPEB obligation 2,063,841 1,862,208 1,568,860 Net OPEB obligation, beginning of year 13,666,155 11,803,947 10,235,087 Net OPEB obligation, end of year g y.... $ 15,729,996 $ 13,666,155 $ _ 11 803,947 , The City's annual OPEB cost, employer contributions, and the percentage of annual OPEB cost contributed to the plan for fiscal years 2017, 2016, and 2015 are as follows: Fiscal Year Annual OPEB Ended Cost 9/30/2015 $ 2,411,625 9/30/2016 2,488,149 9/30/2017 2,886,751 Employer Amount Contributed $ 842,765 625,941 822,910 57 Percentage Net OPEB Contributed Obligation 34.9% $ 11,803,947 25.2% 13,666,155 28.5% 15,729,996 Funded Status and Funding Progress. The funding status of the post -employment plan as of the most recent actuarial valuation date is as follows;. Unfunded Ratio of Actuarial Actuarial UAAL to Valuation Actuarial Actuarial Accrued Annual Annual Date Value of Accrued Liability Percentage Covered Covered December 31, Assets Liabilities (UAAL) Funded Payroll Payroll 2016 $ - $ 40,962,221 $ 40,962,221 m % $ 22,446,058 182.5% Actuarial valuations of an ongoing plan involve estimates of the value reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the flunded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. A schedule of funding progress presents multi -tread information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. The 2016 actuarial Valuation is the most recent actuarial valuation available. Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short -tern volatility in actuarial accrued liabilities and, the: actuarial value of assets, consistent with the long- term perspective: of the calculations. In the December 31, 2016, actuarial valuation, the individual entry age normal cost inethod was used. The actuarial assumptions included a 4.0 percent investment rate of return compounded annually (net of administrative expenses), which is a blended rate of the expected long-term investment returns on plan assets and on the employer's own investnients calculated based on the ftinded level of the plan at the valuation date, a pre-65 annual healthcare cost trend rate of 7.00 percent initially, reduced by decrements to an ultimate rate of 4.75 percent after 12 years, and a post�-65 annual healthcare cost trend rate of 6.00 percent initially, reduced by decrements to an ultimate rate of 4.25 percent aller 14 years. A payroll growth rate for projecting normal cost of 3 percent was used and these rates include a 3 percent inflation assun-iption. The actuarial value of assets was determined using techiiiques that spread the effects of short-term validity in the market Value of investments over a five-year period. The UAAL is being amortized as a level percentage of payroll contributions over a 30 year open, amortization period assuming payroll growth of 3 percent. "fi-te remaining amortization period at September 30, 2017, was 29 years. 58 Supplemental Death Benefits Fund The City also participates in the cost sharing multiple -employer defined benefit group term life insurance plan operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Funds (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 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 employee's entire careers. The City's contributions to the TMRS SDBF for the fiscal year ended 2017, 2016, and 2015 were $37,629, $35,433, and $33,526, respectively, which equaled to the required contributions. FUND BALANCE Assigned fund balance of the General Fund at year-end consisted of the following: Radio services $ 109 Police department equipment 1,445 Patrol bikes 3,150 Uniforms for patrol 4,855 Mobil direct thermal printer 4,988 One solution software 192,976 Rent for IT department 1,296 Contracted services 226 Spanish translator for municipal court 1,480 Professional services 14,872 Training 6,572 Asphalt 35,052 Land survey for Bay Harbor Drive 3,200 Professional consulting services 27,138 .-............. ._""' Total General Fund Assigned Fund Balance $ 297,359 59 NEW ACCOUNTING PRINCIPLES Significant new accounting standards not yet implemented by the City include the following. Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions — This statement changes the focus of accounting of postemployment benefits other than pensions from whether an entity is responsible for funding the benefits over time to a point -in -time liability that is reflected on the employer's financial statements for any actuarially unfunded portion of benefits earned to date. This statement will become effective for the City in fiscal year 2018. Statement No. 87, Leases — This statement changes the recognition requirements for certain lease assets and liabilities for leases that are currently classified as operating leases. This statement will become effective for the City in fiscal year 2021. 60 SUPPLEMENTARY i INFORMATION THIS PAGE LEFT BLANK INTENTIONALLY CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Variance with Final Budget - Budgeted Amounts Positive Original Final Actual (Negative) Revenues Property taxes $ 15,728,500 $ 15,728,500 $ 18,183,811 $ 2,455,311 Sales and use taxes 4,425,000 4,425,000 4,983,437 558,437 Franchise fees 2,190,624 2,190,624 2,252,253 61,629 Industrial payments 12,500,000 12,500,000 14,270,899 1,770,899 Other taxes 90,000 90,000 87,389 ( 2,611) Licenses and permits 417,000 417,000 535,741 118,741 Fines and forfeitures 1,598,200 1,598,200 1,627,471 29,271 Charges for services 5,585,373 5,585,373 5,740,226 154,853 Intergovernmental 25,000 25,000 - ( 25,000) Interest earnings 150,000 150,000 357,433 207,433 Miscellaneous 86,200 86,200 413,042 326,842 Total Revenues 42,795,897 __ 42,795 897 48,451,702 5,655,805 Expenditures General government: Administration 6,157,676 6,410,332 6,140,707 269,625 Finance 4,178,345 3,573,509 3,036,427 537,082 Planning and engineering 1,876,948 1,895,792 1,557,708 338,084 Public safety: Fire 4,840,716 4,864,716 4,789,300 75,416 Police 12,575,252 12,856,933 12,767,950 88,983 Public works: Public works administration 494,575 494,575 473,591 20,984 Streets 2,714,256 2,714,256 2,593,777 120,479 Health and sanitation: Solid waste 2,597,984 2,729,755 2,730,308 ( 553) Culture and recreation 5,886,497 ---. ..........._ 5,933, 188 ........_ 5,670,488 _ ...� 262,700 Total Expenditures 41,322,249 41,473,056 39,760,256 _ 1,712,800 Excess (deficiency) of revenues over (under) expenditures 1,473,648 1,322,841 8,691,446 7,368,605 Other Financing Sources (Uses) Transfers in 57,500 57,500 57,500 - Transfers out ( 5,766,878) ( 5,766,878) ( 5,766,878) - Proceeds from sale of capital assets - 2,625 2,625 Total Other Financing Sources and Uses ( 5,109A378',) ��.m... 5 709,378" ,_ ) ( 5 70�,753) 2 625 ...._ , Net change in fund balances ( 4,235,730) ( 4,386,537) 2,984,693 7,371,230 Fund balances, beginning of year 39,914,871 mmmmm mm39,914,871 39,914,871 .... - Fund balances at year end $ 35,679,14.1 $ 35,528,334 $ 42,899,564. $ 7,371,230 61 CITY OF LAPORTE, TEXAS TAX INCREMENT REINVESTMENT ZONE SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Revenues Property taxes Investment earnings Developer advance Total Revenues Expenditures Current: General government Debt Service: Principal Interest and other charges Total Expenditures Net change in fund balance Fund balances - beginning of year Fund balances - end of year FOR THE YEAR ENDED SEPTEMBER 30,2017 Variance with Final Budget - Budgeted Amounts Positive 911111 Final Actual (N $ 2,825,720 $ 2,825,720 $ 2,704,093 $( 121,627) 300 300 495 195 3,901,778 3,901,778 - 9 7A) 6J27,798 6,727,798 2,704,588 02 1 Q) . .. ....... 4,916,802 4,916,802 985,524 3,931,278 1,328,629 1,328,629 1,328,629 64,393 _..._64�93 ..... 6,309,824 6,309,824 21,378,546 . ......... 1,93!.278 . .......... .... -- 417,974 417,974 326,042 91,932) 540,228 �40,228 540,2..28 . . ....... — -- — --- — ---- $ 958,202 $ 958,202 $ 866,270 $( 91 ,932932' ) 62 CITY OF LAPORTE, TEXAS NOTES TO REQUIRED BUDGETARY INFORMATION SEPTEMBER 30,2017 Budgetary Controls and Procedures The obJective of the City's budgetary controls is to enstire compliance with legal provisions enibodied in the annual appreciated budget approved bythe City COL�ITICi 1. The City Manager is required by charter to submit a proposed budget and accompanying message to City Council by August I. The Council shall review and revise the proposed budget as they deem appropriate prior to circulation to, the public hearing. A surnmary ofthe proposed budget and notice of the public hearing must be posted in City Hall and be Published in the official newspaper at least 2 weeks prior to the hearing. Annual budgets for Gencral, Debt Service, Special Revenue and Enterprise F`unds are legally adopted by ordinance and must be done so no later than the last day of the fiscal year. Budgetary control for capital projects funds is achieved through legally binding construction contracts and project length budgets. The level of budgetary control (the level at which expenditures cannot legally, exceed the appropriated amount) is the total approved budget for each departnient. The City Manager is authorized to transfer Z� part ofall of any tinencurnbered appropriation balance among programs within a department. All other amendments and/or transfers must be approved by Council. Annual appropriated budgets are adopted for general, special revenue, and debt service 'funds, using the same basis of accounting as for financial reporting. Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP) except the capital projects funds, which adopt as a whole. The original budget is adopted by, the City Council prior to the beginning of the year. Appropriations lapse at the end of the year, excluding capital project budgets. 63 CITY OF LA PORTE, TEXAS SCHEDULE OF CHANGES IN TMRS NET PENSION LIABILITY AND RELATED RATIOS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Plan Year A. Total pension liability Service Cost Interest (on the Total Pension Liability) Difference between expected and actual experience Changes of assumptions Benefit payments, including refunds of employee contributions Net change in total pension liability Total pension liability - beginning Total pension liability - ending (a) B. Plan fiduciary net position Contributions - Employer Contributions - Employee Net Investment Income Benefit payments, including refunds of employee contributions Administrative Expenses Other Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b) C. Net pension liability - ending (a) - (b) D. Plan fiduciary net position as a percentage of total pension liability E. Covered employee payroll F. Net position liability as a percentage of covered employee payroll 2014 2015 2016 $ 3,045,776 $ 3,401,691 $ 3,600,954 9,108,178 9,564,637 9,653,940 ( 761,946) ( 500,190) ( 40,363) ( 325,022) - ,304,879) ( ,IT409„301 6,598,653 6,836,237 6,805,230 130,990,617 137,589,270 144,425,507 _ .....n $ 137,589,270 $ 144,425,507 $151,230,737 $ 3,534,991 $ 3,461,463 $ 3,415,127 1,460,768 1,506,158 1,528,511 6,665,254 181,954 8,314,792 ( 4,793,355) ( 5,304,879) ( 6,409,301) ( 69,591) ( 110,827) ( 93,910) 1....................._ 5,722) _ 5,474 f.... ......... 5,000' 6,792,345 ( 271,605) 6,750,159 �116,5182, . 49 _...... _ITITIT 123„310,594 1 23,038,989 ., $ 123,310,594 $ 123,038,989 $ 129,789,148 $ 14,278,676 $ 21, 386,518 21 441,589 89.62% 85.19% 85.82% $ 20,708,639 $ 21,421,227 $ 21,823,962 68.95% 99.84% 98.25% Note: This schedule is required to have 10 years of information, but the information prior to 2014 is not available.. 64 CITY OF LA PORTE, TEXAS SCHEDULE OF TMRS CONTRIBUTIONS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Fiscal Year Actuarial determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Covered employee payroll Contributions as a percentage of covered employee payroll 2014 2015 2016 2017 $ 3,496,424 $ 3,489,185 $ 3,551,472 $ 3,566,725 .. 48� i 8 3, c 5 ) .i,5.1,47p 3,56,725') 20,543,616 21,323,383 21,421,227 22,446,058 17.02% 16.36% 16.58% 15.89% Note: This schedule is required to have 10 years of information, but the information prior to 2014 is not available. NOTES TO SCHEDULE OF CONTRIBUTIONS Valuation Date: 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 25 years Asset Valuation Method 10 Year smoothed market; 15% soft corridor Inflation 2.50% Salary Increases 3.50% to 10.50% including inflation Investment Rate of Return 6.75% Retirement Age Experience -based table of rates that are specific to the City's plan of benefits. Last updated for the 2015 valuation pursuant to an experience study of the period 2010- 2014. Mortality RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates multiplied by 103% and projected on a fully generational basis of with scale BB. Other Information There were no benefit changes during the year. 65 CITY OF LA PORTE, TEXAS SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE TESRS NET PENSION LIABILITY FOR THE YEAR ENDED SEPTEMBER 30, 2017 Plan Year City's proportion of the net pension liability City's proportionate share of the net pension liability City's covered -employee payroll City's proportionate share of the net pension liability as a percentage of its covered -employee payroll Plan fiduciary net position as a percentage of the total pension liability 2014 2015 2016 0.721% 0.982% 0.780% $ 131,018 $ 262,121 $ 227,199 18,420 18,617 15,498 711% 1408% 1466% 83.5% 76.9% 76.3% SCHEDULE OF CITY'S TESRS CONTRIBUTIONS Fiscal Year Contractually required contribution Contributions in relation to the contractually required contribution Contribution deficiency (excess) City's covered -employee payroll Contribution as a percentage of covered -employee payroll 2014 2015 2016 2017 26,055 $ 26„055 _... 48,820 $ 4 „820) 4w 38,095 $ 38,! 26,495 18,420 18,617 15,498 27,964 141.4% 262.2% 245.8% 94.7% Note: This schedule is required to have 10 years of information, but the information prior to 2014 is not available. 66 CITY OF LA PORTE, TEXAS SCHEDULE OF FUNDING PROGRESS OTHER POST EMPLOYMENT BENEFITS PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2017 Unfunded Actuarial Actuarial Valuation Actuarial Actuarial Accrued Date Value of Accrued Liability December 31, Assets Liabilities (UAAL) 2012 $ - $ 32,167,407 $ 32,167,407 2014 - 30,887,738 30,887,738 2016 - 40,962,221 40,962,221 Ratio of UAAL to Annual Annual Percentage Covered Covered Funded Payroll Payroll - % $ 19,908,162 161.6% - % 20,708,593 149.2% % 21,823,962 187.7% 67 lot. QN &VAIIZI . ol THIS PAGE LEFT BLANK INTENTIONALLY Nonmajor Governmental Funds Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. Hotel/Motel Occupancy Tax Fund —This fund is used to account for the accumulation of resources from the Hotel/Motel Tax assessment levied by the City. These monies are to be spent to promote the development or progress of the City within the guidelines set forth on disposition of revenues collected under the authority of the Texas Hotel Occupancy Act (Article 1369; Vernon's Texas Civil Statutes). Section 4B Sales Tax Fund — This fund is used to account for funds received from the % cent sales tax dedicated to certain economic and infrastructure projects. Street Maintenance Sales Tax Fund — This fund is used to account for the additional sales tax collected for street maintenance. Emergency Services Sales Tax Fund — This fund is used to account for the additional sales tax collected for emergency services. Capital Projects Funds Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. Restricted Funds — This fund is used to account for funds received from another government or organization to be used for the specific purpose activity or facility. 2006 Certificate of Obligation Bonds Fund — This fund is used to account for the proceeds and expenditures related to the Police Facility, a Sports Complex, South La Porte Trunk Sewer and various other Water/Sewer projects. 2010 Certificates of Obligation Bond Fund — This fund is used to account for the proceeds and expenditures related to street, drainage and park improvements. 2015 Certificate of Obligation Bonds Fund — This fund is used to account for bond proceeds and the expenditure of those funds for water and sewer improvements, and street and drainage improvements. Capital Improvements — This fund is used to account for projects that are generally small in nature and affect the general operation of the City. Drainage Improvements — This fund is used to account for the proceeds and expenditures related to the drainage fees collected. CITY OF LA PORTE, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2017 Special Revenue Funds Hotel/Motel Section 4b Tax Sales Tax Assets Cash and cash equivalents $ 576,475 $ 3,566,093 Investments 396,180 1,706,070 Receivables, net of allowance 228,299 411,397 Due from other governments .., " Total Assets 1,200,954 5,683,560 Liabilities Accounts payable 16,720 Accrued salaries 1,326 209 Other payables _ Unearned revenue _ 19,500 Total Liabilities 37,546 209 Fund balances Restricted Debt service Economic development Senior citizen programs Replacement of trees Municipal court building and technology Park improvements Public safety Capital projects Public works Total Fund Balances Total Liabilities and Fund Balances 11163,408 1,163,408 1,083,817 4,599,534 5,683,351 $ 1,200,954 $ 5,683,560 68 Special Revenue Funds Street Emergency Maintenance Service Sales Total Special Sales Tax Tax Revenue Funds $ 1,342,190 $ 152,955 $ 5,637,713 922,489 139,597 3,164,336 205,894 203,839 1,049,429 2,470,573 496,391 9,851,478 4,092 11,906 - 1,845 4,092 13,751 32,718 3,380 19,500 55,598 1,083,817 5,762,942 482,640 2,466,481 9,795,880 $ 2,470,573 $ 496,391 $ 9,851,478 69 CITY OF LA PORTE, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2017 Capital Projects Funds 2006 Certificate 2010 Certificate 2015 Certificate Restricted of Obligation of Obligation of Obligation Funds Bonds Bonds Bonds Assets Cash and cash equivalents $ 1,342,673 $ 335,701 $ 1,148,756 $ 4,379,905 Investments 898,355 230,727 28,242 219,336 Receivables, net of allowance 2,378 649 79 616 Due from other governments 951,615 - _-� - Total Assets 3,195,021mm 5671077 1,177,077 4,599,857 Liabilities: Accounts payable 79,967 - 48,423 Accrued salaries payable - - - Other payables 1,500 Unearned revenue - grants 1,143 - Total Liabilities 82,610 - 48,423 Deferred Inflows of Resources Unavailable revenue - grants Total deferred inflows of resources Fund Balances: Restricted: Debt service Economic development Senior citizen programs Replacement of trees Municipal court building and technology Park improvements Public safety Capital projects Public works Committed: Capital projects Total Fund Balances Total Liabilities and Fund Balances 745,868 745,868 10,543 599,465 420,988 - - 441,176 - - 894,371 - 567,077 1,177,077 4,551,434 ............... 2,366,543 567,077 1,177,077 4,551,434 $ 3,195,021 $ 567,077 $�w1,177,077 � $ 4599,857 70 Capital l'),ojects Fund Total Nomnor Capital Drainage Total Capital <3ovc000co1u Improvements ds Funds $ 2,767,030 $ 569,368 $ 10,543,433 $ 16,181'146 1,024,788 301.328 3,602,776 6,057,112 5,421 27,545 36'688 1,006,117 - - 951615 051615 4607230 988241 l52245l2 25075200 141,360 - 260,759 302,477 - - - 3,380 - - 1,500 1,500 - ' 1"143 20,643 141,369 - - - - - 745,868 745,868 1,083,817 5,762,942 - - 10,543 10,543 - - 599,465 599,465 - - 420'088 420,988 - - 441,176 441,176 - - 804,371 1,377,011 - 988.241 7,283,020 7,283'820 - - - 2,466,481 45 �78 5�- 4555870 8 98H�1 14,2oo2+2 455� 24,002,122 7230 $ 988241 $ 15,224,512 $ 25,075,990 71 CITY OF LA PORTE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Revenues Property taxes Sales and use taxes Othertaxes Fines and forfeitures Charges for services Intergovernmental Investment earnings Miscellaneous Total Revenues Expenditures Current: General government Public safety Public works Culture and recreation Capital outlay Total Expenditures Excess (deficiency) of revenues over (under) expenditures Other Financing Sources (Uses) Transfers out Total Other Financing Sources (Uses) Net change in fund balances Fund balances - beginning Fund balances - ending Special Revenue Funds Hotel/Motel Section 4b Tax Sales Tax - 2,491,714 823,980 - 11,223 27,619 104,286 - 939,489 2,519,333 826,569 526,195 �.. ...... 8262569 526,195 112,920 1,993,138 ( 7 500) ( 2T025,447) 57,5Of ( LQ)25,447) 55,420 ( 32,309) 1,107,988 5,715,660 $ 1,163,408 $ 5,6831351 72 Special Revenue Funds Street Emergency Maintenance Services Sales Total Special Sale Tax Tax Revenue Funds 1,245,857 1,226,838 4,964,409 - - 823,980 14,149 3,538 56,529 _ - 104,286 1,260,006 1,230 376 5,949,204 1,352,764 - 1,124,430 1,124,430 77,424 - 77,424 873,440 0 577578 _...._ _.._._.. , 1 45 , 1,018 _ .............. 950,864 _.. 1,702,008 4,005,636 309,142 ( 471,632) 1,943,568 (.. 2,0821947'� 309,142 ( 471,632) ( 139,379) mmITITITIT2,157,339 954,272 9,935,259 $ 466,481 $ 482,640 $ 9 795,880 73 CITY OF LA PORTE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Revenues Sales and use taxes Other taxes Fines and forfeitures Charges for services Intergovernmental Interest earnings Miscellaneous Total Revenues Expenditures Current: General government Public safety Public works Culture and recreation Capital outlay Total Expenditures Excess (deficiency) of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfers out Total Other Financing Sources (Uses) Net change in fund balances Fund balances - beginning Fund balances - ending Capital Projects Fund 2006 Certificate 2010 Certificate 2015 Certificate Restricted of Obligation of Obligation of Obligation Funds Bonds Bonds Bonds 337,778 - - - 35,552 - - - 1,077, 893 - - 17,522 3,485 8,050 41,779 500 - - _.. 1,469,245 3,485 _ -w_......,_ _....__ _ ........ 8,050 _.41 779 63,045 - - 302,059 - - - 207,446 - - 65,112 - - - 715,192 - 8,420 1,523,403 1,352,854 ... www IT 8,420 1,523,403 116,391 3,485 ( 370) ( 1,481,624) 116,391 3,485 ( 370) ( 1,481,624) 2,250,152 563,592 1,177,447 6,033,058 $ 2366 543 , _... $ _ 567,077 $ _ 1,177,077 $ 4,551,434 74 Capital Prqjects Fund TotalNunmaj or Capital Drainage Total Capital Governmental Improvements Improvements Projects Fund Funds $ - $ - $ - $ 4,964,400 ' - - 823.080 - - 337,778 337,778 7,000 286,470 329,022 320.022 - - 1,077,803 1,077,893 24,127 7,700 102,671 159,200 - - 500 104,706 �2�72 - D�0l7 " l�60�0l - - 302,050 1,426,489 - 62,096 269542 346.966 - - 65,112 65,112 64030 3401414 4 2 1,143,133 l26134 9,580 ( 1,112,006) 168,044 ( 2,306,080) ( 362'512) 2,690,200 - 2'690,300 2,690,200 - ^ - 90,29�-00 607253 1,570°194 168,044 304,120 244'741 2,9,77,676 l l3 822 lZZ 23 738l 75 CITY OF LA PORTE, TEXAS DEBT SERVICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Property taxes Investment earnings Total Revenues Expenditures Debt Service: Principal Interest and other charges Total Expenditures Revenues over (under) expenditures Other Financing Sources (Uses) Issuance of debt Premium on bonds Payment to escrow agent Transfers in Total Other Financing Sources (Uses) Net change in fund balance Fund balances - beginning of year Fund balances - end of year 2017 Variance Positive/ Hnal Midi Actual (Negative) 2016 $ 2,932,500 $ 3,304,451 $ 371,951 $ 3,313,400 3,000 14,218 11 218 ..... 4,542 .2,935...._..� ... .�_ �...� .... 3,317,942 383 169 _ .............., 5.. _.. 3,....1 9 �........._.-. 2,850,000 2,850,000 - 3,045,000 1,063,705 1,063,705 - . _..... 3 913.705 _ _ 39„13,705 _........ ._.. _„ 4,201,851 ( 978,205) ( 595,036) 383,169 ( 883,909) - - 3,165,000 403,795 3,490,716) 937,295 937,295 _ .... 1,185,955 937,295 9372295 - 1,'264,034 ( 40,910) 342,259 383,169 380,125 3,540,878 3,540,878 - mm 3,160,753 $ 3,499,968 $ 1883,137 $ 383,169 $W, 3,m540 878 76 CITY OF LA PORTE, TEXAS SPECIAL REVENUE FUND - HOTEL/MOTEL TAX SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Other taxes Investment earnings Miscellaneous Total Revenues Expenditures Current: General government Total Expenditures Revenues over (under) expenditures Other Financing Sources (Uses) Transfers out Total Other Financing Sources (Uses) Net change in fund balance Fund balances - beginning of year Fund balances - end of year 2017 Variance Positive/ Final Budget Actual N �atiyP e) 2016 $ 650,000 $ 823,980 $ 173,980 $ 809,601 1,500 11,223 9,723 5,556 - 104,286 104,286 _ 5,568 651,500 _.... �.... 939,489 287 989 _...__ _... ...__ 820 725 _...6 _,20 580,660 796,366 826,569 ( 30 w_ ,36 6 ..69 _ 30,203 �. ,660 796 366 826 569 ( � 580 ( 144,866) 112,920 257,786 240,065 57,500 57,500) _. L -lei.„ 169) ( 0t (, 57,520 ( 165,169) ( 202,366) 55,420 257,786 74„896 .....�.._ 1,107,988. ...�, 1,107,98.8. .._.. ..�_ ......_ 1,033,092 $ 905,622 $ 1,163,408 $ 257 1,107,988 77 CITY OF LA PORTE, TEXAS SPECIAL REVENUE FUND - SECTION 4B SALES TAX SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 2017 Variance Positive/ Final Bud eft Actual (Negative) 2016 Revenues Sales and use tax $ 2,212,500 $ 2,491,714 $ 279,214 $ 2,246,441 Investment earnings 800 „ w 27,61 _ 19 .. 21,316 Total Revenues 2 221 0.. 00 2,519,333 ..... 298 ,3m33 2,267,757 Expenditures Current: General government 620,734 .... 526,195 __ 94,539 _._ _. 415,846 Total Expenditures 620,734 526,195 94,539 415,846 Revenues over (under) expenditures 1,600,266 1,993,138 392,872 1,851,911 Other Financing Sources (Uses) Transfers out IT 2 05,447) ( 025 447) Total Other Financing Sources Uses g (Uses) ._ 2_02,5,447"' �,. 2 25,1447) ,.._. 6,80,668�b Net change in fund balance ( 425,181) ( 32,309) 392,872 1,171,243 Fund balances - beginning of year 5,715,660 5,715,660 - _ 4,544,417 Fund balances - end of year $ 5,2- 9 $ 5,683351 $ 392,872 $ 5,715,660 78 CITY OF LA PORTE, TEXAS SPECIAL REVENUE FUND - STREET MAINTENANCE SALES TAX FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Sales and use tax Investment earnings Total Revenues Expenditures Current: Public works Capital outlay Total Expenditures Net change in fund balance Fund balances - beginning of year Fund balances - end of year 2017 Variance Positive/ Final Budget Actual Negative 2016 $ 1,106,250 $ 1,245,857 $ 139,607 $ 1,123,220 2,500 14,149 11,649 12,724 1108,750 _ 1,260,006 151256 1,135,944 941,563 77,424 864,139 101,462 663,750 873,440 mm mm 209I6M 931,304 _ _...._.. V 615 _ ... ,m 5,313 950, 864 _..- 654,449 .._ .� 1,032,766 ( 496,563) 309,142 805,705 103,178 2,157,339 _.... ............. 2,157,339 .._....... .�. - _...-....... .. 2,054,161 $ 1,6k"a0,776 $^ 2,466,481 $ 805„705 $� ,� 157,339 79 CITY OF LA PORTE, TEXAS SPECIAL REVENUE FUND - EMERGENCY SERVICES SALES TAX FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Sales and use tax Investment earnings Total Revenues Expenditures Current: Public safety Capital outlay Total Expenditures Net change in fund balance Fund balance - beginning of year Fund balance - end of year 2017 Variance Positive/ Final Bud et Actual (Negative) $ 1,106,250 $ 1,226,838 $ 120,588 $ 1,500 3„538 2,038 1,107,,750 1,230,376 122,626 2016 1,091,690 4,706 1,096,396 1,139,632 1,124,430 15,2.02 1,038,749 163,000 577,578 ( 414,578) 103,5.3.8.1 1,302,632 1,702,008__ 399,376) 1,142,287 ( 194,882) ( 471,632) ( 276,750) ( 45,891) 954,272 954,272 - 1,000,163 $ 759,390 $ 482,640 $( 276,750) $ 954,272 80 CITY OF LA PORTE, TEXAS CAPITAL PROJECTS FUND - RESTRICTED FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Fines and forfeitures Charges for services Intergovernmental Investment earnings Miscellaneous Total Revenues Expenditures Current: General government Public safety Public works Culture and recreation Capital outlay Total Expenditures Net change in fund balance Final Budget $ 115,500 $ 4,000 883,750 _ 850 1,004,100 265,926 477,890 570,000 48,577 280,300 1R2,(93 (' 638,593) 2017 Variance Positive/ Actual (Negative) 2016 337,778 $ 35,552 1,077,893 17,522 500 1,469,245 63,045 302,059 207,446 65,112 715,192 1,352,854 116,391 222,278 $ 31,552 194,143 117,522 ( O) 465145 202,881 175,831 362,554 ( 16,535) 434,,892) �289,839 754,984 241,928 52,453 1,024,097 11,727 1 330,205 38,292 313,259 34,203 59,676 566,692 1,012,122 318,083 Fund balance -beginning of year � � �511m6g543 $_754,9^84 $ 1,932,069 50 152 Fund balance - end of year $ 1,611.559 $ 2,36 81 CITY OF LA PORTE, TEXAS CAPITAL PROJECTS FUND - 2015 CERTIFICATE OF OBLIGATION BONDS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Interest Total Revenues Expenditures Capital outlay Total Expenditures Net change in fund balance Fund balances - beginning of year Fund balances - end of year 2017 Variance Positive/ Final Bud e Actual (Nee a ive) 2016 $.......... _..._ $ 41,779 $ _...41,779 $,........ 22,986 - 41,779 _ 41,779 _ 22,986 3,227,687 1,523,403 1,704,284 1,989,928 .......m 3,'227, 887 1,523,403 1,704,284 1,989,928 ( 3,227,687) ( 1,481,624) 1,704,284 ( 1,966,942) Ci,033,9z 8 ....... 1"i,033,058 � ........._ - — _ 8,000,000 $ 2.805,371 $ 4,551,434 $ 1,704 284 $ 6,033,058 E:� CITY OF LA PORTE, TEXAS CAPITAL PROJECTS FUND - DRAINAGE IMPROVEMENTS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 With comparative actual totals for the year ended September 30, 2016 Revenues Charges for services Investment earnings Total Revenues Expenditures Current: Public works Capital outlay Total Expenditures Net change in fund balance Fund balances - beginning of year Fund balances - end of year 2017 Variance Positive/ Final Budget Actual (Negative) 2016 $ 270,000 $ 286,470 $ 16,470 $ 275,487 2,000 7,708 5,708 4,866 272,000 294„178 --22,178 353 4,206 62,096 ( 57,890) 23,489 360,794 64,038 IT 296,756 243,209 365,000 126,134 238,866 266,698 ( 93,000) 168,044 261,044 13,655 _.......... 820,197..._........_820,197 ...... _..............— 806,542. $ 727,197 $ 988,241 $ 261,044 $ 820,197 83 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Taxes: Ad valorem: Current Delinquent Industrial payments Total ad valorem Penalty and interest Sales Taxes Other Taxes Franchise Fees: Electrical Gas Telephone Cable Commercial solid waste Total Franchise Fees Charges for Services: Public safety services fees Health and sanitation service fees Culture and recreation fees Other services fees Total Charges for Services Intergovernmental Licenses and Permits: Buildings permits Licenses Total Licenses and Permits Investment Income Fines and Forfeitures Miscellaneous Total General Fund Revenues Budgeted Amounts Original Final $ 15,500,000 $ 15,500,000 $ 68,000 68,000 12,500,000 121500,000 28 068,000 28,068 000 160,500 160,500 4,425,000 4 425,000 ........__�. 90,000 90,000 1,270,624 150,000 300,000 385,000 85,000 2,190,624 695,232 3,125,000 1,508,465 256,676 5,585,373 1,270,624 150,000 300,000 385,000 85,000 ITITITITITmm 2,190,624 695,232 3,125,000 1,508,465 2561676 51585,373 25,000 Variance with Final Budget Actual Positive Amounts (Negative) 17,677,026 $ 238,231 14,270,899 32,186,156 268,554 4,983,437 87,389 11425,699 114,508 297,643 323,919 90,484 w2.,252 253 674,760 3,212,844 1,549,311 ........ 303,311. 5,740 226 2,177,026 170,231 1,770,899 �4,118,156 108,054 558,437 ( 2,611) 155,075 ( 35,492) ( 2,357) ( 61,081) 5,484 61,629 20,472) 87,844 40,846 46,635 154,853 25, ..�_0 382,400 382,400 501,964 119,564 34,600 ....._ 34,600 33,777 mmm IT IT823) ....... 417,Q00 ..._ _ 417,OO..0 w 535,741 __. 118,741 150,000 _ ....._ 150,000 357,433 ..._ 207,433 1,598,200 _..m 1,598,200 1,627, 471„ .__....29r271. 86,200 86,200 413,042 326,842 $ 42,795,897 $ 42,795,897 $ 48,451,702 $ 5,655,80 84 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts __(Negative) General Government Administration: Emergency Management: Personnel services $ 260,318 $ 260,318 $ 244,133 $ 16,185 Supplies 6,800 6,800 3,828 2,972 Other services and charges 85,483 _ 85 483 ' 86,174 ( mmmm ... 691) Total Emergency Management 352 601 3. _52,601 ..n, 334,135 .,.1 �18,466� General Administration: Personnel services 459,761 459,761 457,607 2,154 Supplies 3,100 3,100 4,924 ( 1,824) Other services and charges 44,178 .- 5 10 42,18312r42� Total General Administration 507,039 ..„ 504 714 12 757 Community Investment: 27,450 27,450 25,464 1,986 Supplies Other services and charges 162,400 180,900 180,279 621 621 - 117,584 117„732 14f1;) Capital outlay ._.... 189 850 325,934 323,475 2,459 Total Community Investment Human Resources: Personnel services 295,401 295,401 288,542 6,859 Supplies 3,150 3,150 2,528 622 Other services and charges _ITITIT 245 394 __ 4 _.._ 246 104 ...__ , _ ........ 1-. . _ ..... .. 46 930 „ Total Human Resources 45 543„9 _ 544,655 _ �_...__.._ 490,244 ..... _..m ..... 54,411 Information Technology: Personnel services 657,771 657,771 640,128 17,643 Supplies 307,332 277,162 276,325 837 Other services and charges 1 776,945 1,872,881 1,762,019_IT„IT110,862 Total Information Technology 2,742,048 2,807,814 2,678,472 129,342 Municipal Court: Personnel services 710,173 739,859 750,586 ( 10,727) Supplies and materials 19,750 19,750 20,572 ( 822) Other services and charges 130 867 ...."" ..860,790 133 121 939 11,549 Total Municipal Court 893,097 893,097 ---...... ° 'ITmmIT""mm' Purchasing: Personnel services 246,021 253,378 256,106 ( 2,728) Supplies 1,800 1,800 1,336 464 Other services and charges 9'748 �.,.._ _ 9 748 484 7'... .. 2,264 Total Purchasing 257 569 264,926 �.... 264 926 mm 85 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) City Secretary: Personnel services $ 360,730 $ 360,730 $ 385,650 $( 24,920) Supplies and materials 16,800 17,150 14,955 2,195 Other services and charges 87694 87,344 63,586 231758 Total City Secretary _............._. 465,224 465,,224 464191 _..................... , �........................ 1033 Legal: Personnel services 13,245 13,245 13,245 Other services and charges 163,500 _ 163,500 _ 115,612 47,888 Total Legal _ 176,745 176,745 128,857 47u888 _ _.. City Council: Personnel services 37,462 37,462 37,327 135 Supplies and materials 4,300 4,300 2,933 1,367 Other services and charges 20,103 _ 20, 103 18,336 , 7 Total City Council 61,865 _ 61 865 58,596 3,269 Total Administration 6 157, 7 ...... 6,410 332 _._.... 6,140,707 .............. 269,625 _. Finance Accounting: Personnel services 748,424 753,594 783,244 ( 29,650) Supplies 8,300 10,800 11,137 ( 337) Other services and charges 100,399 103,899 73,912 29,987 Total Accounting 857,123 868,293 mmmmmmmm 8681293 - Nondepartmental: Personnel services 795,003 795,003 797,332 ( 2,329) Supplies 5,300 5,300 4,167 1,133 Other services and charges 2,005,306 1,389,300 _ 956,628 432,672 Total Nondepartmental 2,805,609 2189,603 1,758127 431476 Tax Office: Personnel services 207,698 207,698 128,820 78,878 Supplies and materials 2,250 2,250 1,597 653 Other services and charges _305,665 30505 279,590 ...,� 26,075 Total Tax Office 515 613 _ _.............._.... , 515 613 410,007 105,606 Total Finance 4 178,345 ,,573,509 � _ 3 036,427 ..._ 537, _ 082 86 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Planning and Engineering Planning and Engineering: Personnel services Supplies Other services and charges Total Planning and Engineering Inspection: Personnel services Supplies Other services and charges Total Inspection Total Planning and Engineering Total General Government Public Safety Fire Fire Prevention: Personnel services Supplies Other services and charges Total Fire Prevention Fire Suppression: Personnel services Supplies Other services and charges Total Fire Suppression Emergency Medical Services: Personnel services Supplies Other services and charges Capital outlay Total Emergency Services Total Fire Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 699,003 $ 685,461 $ 573,720 $ 111,741 12,835 15,692 10,630 5,062 176,593 206,122 119,400 86,722 888,431 907,275 ..,... 703,750 ITITIT mm203 525 774,971 774,971 714,173 60,798 20,420 20,420 18,517 1,903 193126 193126 121,268 71,858 51 988,7 . .�.. .... .. 98817 , 853958 w l 34,559 mm 1,876,948 792 ......1,895, __..._ 1,557 708 A 338,084 12,212,969 11,879,633 10, 734,842 1,144,791 329,054 329,054 321,402 7,652 8,009 8,009 8,618 ( 609) 12 438 .. 12 ,438 10, 1,666 349,501 349501 ...._ , 340, 792 _............... 8,709 1,515,687 1,515,687 1,469,713 45,974 31,190 31,190 30,749 441 247,554 247,554 227,262 20,292 ... 1,794,431 „m _ 1,794,431 1 „727 724 66,707 2,419,326 2,426,353 2,438,399 ( 12,046) 141,061 143,994 149,201 ( 5,207) 136,397 135,936 133,184 2,752 - ........ 14,501 - 14,501 mm696,784 2,720,784 2,720 784 4,840,716 4,864„716 �4,789,300 � 75,416 87 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Variance with Final Budget Budgeted Amounts Actual Positive Ori, iM�,a� Final Amounts (Negative) Police Police Administration: Personnel services $ 704,503 $ 756,644 $ 763,535 $( 6,891) Supplies 21,525 21,525 25,957 ( 4,432) Other services and charges 257,419 248,317 239,844 8,473 Capital outlay 6,800 20,400 17,550 2,850 850 Total Police Administration 990,247 _ 1,046,886 ... 1,046,886 _. IT._.. -IT Police Patrol: Personnel services 5,268,429 5,396,457 5,410,155 ( 13,698) Supplies 190,550 193,350 211,344 ( 17,994) Other services and charges 956,624 963,311 956,769 6,542 Capital outlay .... 40,600 73,3 _ 48,178 25,150 Total Police Patrol 6,456,203 a26y 446 6,6 6..6.... _ �.._...� Criminal Investigation: Personnel services 2,020,110 2,062,867 21086,932 ( 24,065) Supplies 49,802 49,602 42,355 7,247 Other services and charges 181,985 ...,_ 182 185 165, 367 1 16,818 Total Criminal Investigation 2,251,897 mmmm2,294,654..„IT_ ., . 2,294,654 - Support Services: Personnel services 2,574,087 2,574,087 2,537,326 36,761 Supplies 91,300 103,342 85,545 17,797 Other services and charges ._ 211,518 _ 211,518 ....,.. 177, 34,425 Total Support Services _ww w 2,876 905 .,90-....... 2 888 947 ,...._. 2,799,964 2 799, � �..m 88 983 m, Total Police 12,575,252 _m 12,856,933 12,767,950 88,983 Total Public Safety 17' 415,968 17,721 649 17 557,250 164,399 Public Works Public Works Administration: Personnel services 435,842 435,842 419,316 16,526 Supplies and materials 15,667 8,532 10,463 ( 1,931) Other services and charges 43,066 - 50,20 1 _ 43,812 3 6,89 Total Public Works Administration 494,575 494 ,57..... 5 . ..... 473,591 � 20,984 ... 88 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Streets: Personnel services $ 1,685,759 $ 1,685,759 $ 1,645,708 $ 40,051 Supplies 147,989 125,789 129,872 (; 4,083) Other services and charges 859,258 856,010 796,500 59,510 Capital outlay 21,250 46 698 21,697 25,001 Total Streets 2 714,25 2,714,256 2,593,777 120,479 Total Public Works 3, 08„83 i .�. � ._._...._ 3,208, 83..1.. 3 067,368 ,� �. 141,463 Health and Sanitation Residential Solid Waste: Personnel services 1,266,792 1,208,792 1,250,429 ( 41,637) Supplies 244,245 243,543 256,329 ( 12,786) Other services and charges 1' 086„947 -�„ _ITITIT ,277,420 1 1223,550 53,870 Total Residential Solid Waste 2,597,984 2, 729 755 m, 2 730,308 , (�_...._�. 553) Total Health and Sanitation 2,597,984 2,729,755 2,730,308 ( 553) Culture & Recreation Park Maintenance: Personnel services 1,414,830 1,414,830 1,411,378 3,452 Supplies and materials 123,749 123,749 127,243 ( 3,494) Other services and charges 812,684 852,053 895,132 ( 43,079) Capital outlay 37,500 _......... __.._ .._ 43,121 - 43,121 �.„ Total Park Maintenance 2,388 763 2, 433 753 � 2,433,753..� - Recreation: Personnel services 765,394 765,394 585,889 179,505 Supplies 50,109 50,109 67,517 ( 17,408) Other services and charges 87,218 87,218 75,451 11,767 Capital outlay ........ ..... ........_., 20,000 ..,.._...... 12,846 _ __ 7„154 Total Recreation 92.... .......__.__ _........ _ 721 922„........_ _741,703 � _ 81,018 1... Special Services: Personnel services Supplies Other services and charges Total Special Services 389,201 389,201 25,142 25,142 ..._.._ 59,803 59,803 474,146 474,146 339,724 49„477 25,720 ( 578) 60,863 426,307 47,839 89 CITY OF LA PORTE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2017 Parks Administration: Personnel services Supplies Other services and charges Total Parks Administration Golf Course - Club House: Personnel services Supplies Other charges and services Total Golf Course - Club House Golf Course - Maintenance: Personnel services Supplies Other charges and services Capital outlay Total Golf Course - Maintenance Total Culture & Recreation Total General Fund Expenditures Budgeted Amounts Original Final Variance with Final Budget Actual Positive Amounts (Negative) $ 515,181 $ 515,181 $ 503,892 $ 11,289 9,400 9,400 7,697 1,703 26, _....._ 055.. 26,055 ........ 25,363 ....._ .. 69 550,636 550,636 536,952 13,684 448,335 448,335 465,883 ( 17,548) 75,560 79,761 77,503 22258 ........ _T 71,347 68,847 I 6 186 64, ""8' 4,661 595,242 596,943 607w 572 ( 1O,fi29) 630,495 630,495 6362816 ( 6,321) 155,100 154,500 134,890 19,610 1552394 155,994 140,699 15,295 14,000 ._......_ 14,000 ..... 11,796 2,204 954,989 954,989 924,201 30,788 5, _u �86,497 ...._ 9338,188 5, _ ..... 5 670,188 _ .:.. 262„700 $ 41,322,249 $ 41,473,056 $ 39,760,256 $� 1,712,800 90 CITY OF LA PORTE, TEXAS COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS Assets Current Assets: Cash and cash equivalents Investments Due from other governments Other receivables Inventories Total Current Assets Non -Current Assets: Capital Assets: Land and improvements Equipment and furniture Less accumulated depreciation Total Non -Current Assets Total Assets Liabilities Current Liabilities: Accounts payable Accrued liabilities Unearned revenue Claims and judgements Total Current Liabilities Non -Current Liabilities: Compensated absences Total Non -Current Liabilities Total Liabilities SEPTEMBER 30, 2017 Vehicle Replacement Fund $ 1,611,912 $ 1,084,295 2,904 37,909 2,737,020 18,465,719 (' 9,064,66' 9,401,053 12,13 8,073 27,332 11,063 �._..... 38,395 40,598 40,598 �.......� 78,993 Employee Health Insurance Technology 945,095 $ 649,564 119,927 11,919 1,726,505 1,726,505 8,328 1,116 10,091 470,662 490,197 1,041,575 $ 741,360 2,085 1,785,020 60,914 690,047 245925) 505,036 2,290,056 48,929 48,929 Total 3,598,582 2,475,219 119,927 16,908 37,909 6,248,545 60,914 19,155,766 _......_._. 9,906,089 16,154,634 84,589 12,179 10,091 470,662 577,521 40,598 �......._..._ __ 40,598 __-............ _.._ 490,197 „mm ITIT 48,929 618,119 Net Position Investment in capital assets 9,401,053 - 505,036 9,906,089 Unrestricted 2,658 027 1,236,308 1,736,091 5,630 426 Total Net Position $12,0, _.. _ 2- 15,536,5� 1� 5 080 $ 1,2�6,30 $ 2,244,127 $�-..� 91 CITY OF LA PORTE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION INTERNAL SERVICES FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Revenues Charges for services Total Operating Revenues Operating Expenses Personnel services Supplies and materials Other expenses Depreciation Total Operating Expenses Operating income (loss) Non -Operating Revenues Earnings on investments Gain on disposal of capital assets Total Non -Operating Revenues Income (loss) before transfers Transfers in Transfers out Change in net position Total net position - beginning Total net position - ending Vehicle Employee Replacement Health Fund Insurance Technology Total $ 3,102m,916 $5,323,147 $ 444,966 $ 8,871,029 3,102 916 5 3,147 ,.....32._.. 444,966 .J...�... ...� ,871,029 8 _ 748,185 255,635 - 1,003,820 262,078 - 60,627 322,705 115,941 6,749,643 - 6,865,584 1,555,644 - 75,658 _ 1,631,302 2,681,848 7,005,278 136,285 9,823 4„11 421,068 ( 1,682,131) 308,681 ( 952,382) 15,414 6,956 10,129 32,499 102,730 _._ ..... . ... - - 102,730 118,144 _mm_mmmmITIT_ 6,956 10,129 135,229 539,212 ( 1,675,175) 318,810 ( 817,153) - 2,479,648 - 2,479,648 ....._...... _ 13,236 - 13,236) 525,976 804,473 318,810 1,649,259 11533,104 431,835 1,922,317 _ 13,887,256 $ 12,059,080 $ 1,236 308 $2 241� 127 $ g. 15,536,515 92 CITY OF LA PORTE, TEXAS COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 Cash Flows from Operating Activities Receipts from customers and users Disbursed for personnel services Disbursed for goods and services Net Cash Provided (Used) by Operating Activities Cash Flows from Non -Capital Financing Activities Transfers from other funds Transfers to other funds Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities Proceeds from the sale of equipment Acquisition and construction of capital assets, net of disposals Net Cash Used by Capital and Related Financing Activities Cash Flows from Investing Activities Purchase of investments Sale of investments Interest received Net Cash Provided (Used) by Investing Activities Net increase (decrease) in cash and equivalents Cash and cash equivalents - beginning of year Cash and cash equivalents - end of year Reconciliation of Operating Income (Loss) to Net Cash Provided by Operating Activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation Increase (decrease) in claims and judgments payable Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in compensated absences Increase (decrease) in unearned revenue Net Cash Provided by Operating Activities Vehicle Employee Replacement Health Fund Insurance Technology Total 3,102, 16 $ 5,330,027 $ 444,966 $ 8,877,909 ( 750,775,) ( 171,707) - 1' 922,482) (_ _I73 ,3rJtI) (6 711.775) ( ......-118r14) ITITITIT 7,2i3,314) 1,978,751 (L 1 583,455) _ _ 326 817 _ 722,113 2,479,648 - 2,479,648 - 13,236) 13,236 ( ) __ITIT 2 ,479,648 .w_._._ - .._ 4.12 _- �_..._.... 102,730 - - 102,730 (mm 1,985,0i1) _. ( 21ti5(1i') 12,,2111,532) ( 1,882,301) _.`..... _ ( 21t� 5(pl,) (2,09.8 748,040) ( 455,343) ( 511,455) ( 1,714,838) 447,684 - 250,789 698,473 _ 10,329 6,695 9,213 26,237 ( ) W........290,027 (�.._����� 148,d'� 18 ( . 1 ) _ 251,45.1 (-...._ 990„ 28) I �� ( 206,813) 447,545 ( 1,41,137) 99,595 1,818,725 ....__....._. 497,50 � 5,2' 1182,71 ...a.. — 3, ......�98,987 $1,611,912 $ 945,095 $ 1,041,575 3,598,582 $ 421,068 $( 1,682,131) $ 308,681 $( 952,382) 1,555,644 75,658 1,631,302 - 83,928 - 83,928 4,629 7,868 ( 57,522) ( 45,025) 566) - - ( 566) 2,024) - ( 2,024) - 6,880 - 6,880 $ 1,978,751 $( 11,583,455 $ wW 326,817 $ 722,113 93 THIS PAGE LEFT BLANK INTENTIONALLY (Unaudited) This portion of the City of La Porte, Texas' comprehensive annual financial report presents multiple years of data to provide a historical perspective for understanding the information available in the financial statements, note disclosures, and required supplementary information and for assessing the City's overall financial health. Contents Page Financial Trends 94 These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. Revenue Capacity 104 These schedules contain trend information to help the reader assess the City's most significant local revenue resource. Debt Capacity 109 These schedules contain trend information to help the reader assess the affordability of the City's current levels of outstanding debt and the County's ability to issue additional debt in the future. Economic and Demographic Indicators 113 These schedules contain economic and demographic information to help the reader understand the environment within which the City's financial activities take place. Operating Information 115 These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services and activities performed by the City. CITY OF LA PORTE, TEXAS NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (Amounts in thousands) (Accrual Basis of Accounting) Fiscal Year 2008 2009 2010 2011 Governmental Activities Net investment in capital assets $ 24,923 $ 32,667 $ 35,195 $ 37,324 Restricted 16,567 16,170 18,108 8,060 Unrestricted _.. 18,985 16,838 904 ......-. 26,859 Total Governmental Activities Net Position 60,475 65 _ 675 67,207 72,243..._._....m...m.. Business -Type Activities Net investment in capital assets 35,483 40,206 40,595 37,606 Restricted 2,188 1,353 1,460 680 Unrestricted 3,799 _ ITITIT 2,473 _ 2 02 „ 7 4,199 Total Business -Type Activities Net Position 41,470 44,032 44,082 42 ,485 Primary Government Net investment in capital assets 60,406 72,874 75,790 74,930 Restricted 18,755 17,523 19,568 8,740 Unrestricted 22,785 19,311 15,932 31,058 _... Total Primary Government Net Position $ 101,946 $ 109,708 $ �. 111,290 $ 114,728 94 2012 2013 TABLE 1 Fiscal Year 2014 2015 2016 2017 $ 46,814 $ 49,304 $ 54,506 $ 43,583 $ 48,367 $ 51,730 8,728 8,902 11,088 14,508 17,855 16,867 21,621 wwwwwww22,530 18,635 -----21,693„ 23,690 26,984 77 163 _ 80,736 _ 84,222 79 784 . _ ._ 89„912 _.._ 95,582 37,567 36,347 35,873 34,808 34,292 33,783 559 2,096 1,931 1,251 846 520 3,791 2,301 2.669 4,111 5,344 _ 7,661 ,917 40,744 . __ 40,473 4 4 0,170 _.._ 40,482 41,964 84,381 85,651 90,379 78,390 82,659 85,513 9,287 10,998 13,019 15,758 18,701 17,387 25,412 24,831 21,304 25.804 29,034 34,645 $ 119 $ 121,480 $ 124,702 $ 119,952 $ 130,394 $ _ 137,546 95 CITY OF LA PORTE, TEXAS CHANGES IN NET POSITION LAST TEN FISCAL YEARS (Amounts in thousands) (Accrual Basis of Accounting) Fiscal Year 2008 2009 2010 2011 Expenses Governmental Activities: General government $ 10,056 $ 11,443 $ 11,497 $ 14,575 Public safety 16,267 15,495 17,109 16,306 Public works 4,348 8,095 4,601 6,280 Health, welfare and sanitation 2,465 2,379 2,521 2,453 Culture and recreation 4,004 4,223 6,483 6,033 Interest on long-term debt 1,695_ 1,527„ - 1,557 � ........ 1,871 Total Governmental Activities Expenses p 38 835 ......, 43,162 _------- W 43,768 �._... 47,518 Business -Type Activities: Water services 6,631 4,833 5,721 5,720 Sewer services 2,247 2,603 2,674 2,674 Airport 156 183 181 181 Bay Forest Golf Course 1,362 1,437 1,485 1,485 Sylvan Beach Convention Center 225 26 ...... - Total Business -Type Activities Expenses 10,621 9082 10,061 _ 10,060 Total Primary Government Expenses 49,456 52,244 53,829 57,578 Program Revenue Governmental Activities: Charges for services General government 2,725 3,061 3,116 712 Public safety 591 1,681 1,593 3,506 Public works - - 1,067 330 Health, welfare and sanitation 1,889 1,849 1,842 2,046 Culture and recreation 418 448 661 1,474 Operating grants and contributions 4,648 5,165 1,004 - General government - - - 8 Public safety - - 611 Public works - - 428 Culture and recreation - - 107 Capital grants and contributions - - General government 235 1,260 - - Public works l Total Governmental Activities Program Revenues 10,506 13,464 9,283 9,223 Business -Type Activities: Charges for services Water services 6,133 4,520 3,850 6,267 Sewer services 3,670 3,363 3,307 3,535 Airport 65 53 53 56 Bay Forest Golf Course 1,032 1,067 1,002 - Sylvan Beach Convention Center 161 2 - Capital grants and contributions 2,338 1,786 860 1,442 Total Business -Type Activities Program Revenues 13,399 _ 10,791 _ 9,072 11,300 Total Primary Government Program Revenues 23,905 24,255 _.. 18,355 20,523 Net (Expense)/Revenue Government activities ( 28,331) ( 29„699) ( 34,485) ( 38,295) Business -type activities 2 777 1,710. ( 989) 1,239 Total Primary Government Net Expense (_IT 25,554 ( 27,999) (mmm w35,474) ( 37,C150) 96 Fiscal Year 2012 2013 2014 2015 2016 $ 14,091 $ 17,375 3,784 2,424 6,361 1,268 45,303 7,692 2,932 213 13,854 $ 17,765 4,451 2,328 5,722 1,385 45,505 8,206 2,599 210 14,115 $ 20,436 6,260 2,519 5,855 1,404 50,589 7,731 2,802 230 12,962 $ 19,082 4,088 5,748 3,497 1,585 46,962 5,064 4,347 230 11,497 $ 17,109 4,601 2,521 6,483 1,557 43,768 5,721 2,674 181 1,485 10,837 .............. 11,015 10,763 9,641 10,061 56,140 56,520 61,352 56,603 53,829 844 646 826 3,981 3,116 3,128 3,314 3,208 1,665 1,593 268 266 270 337 1,067 2,197 2,204 2,223 2,255 1,842 1,385 1,444 1,509 2,057 661 - - - - 1,004 240 3 3 - - 431 433 546 307 - 766 20 258 23 - 78 393 1,208 1 - p - 3,030 - 9,338 Tmm 8,723.. . 0,051 ................IT^ 13,656 9,283 TABLE 2 2017 15,518 20,547 6,910 5,915 3,900 2,506 55,295 6,269 4,268 210 10„748 66,043 2,538 1,554 354 2,402 1,585 582 10,259 6,055 5,694 5,407 4,309 3,850 5,982 3,601 3,420 3,423 3,588 3,307 3,552 60 55 56 59 53 61 - - - 1,002 859 1,398 1126 - 860 - 10,575 10,567 10,012 7,956 .................9,072 ........ 9,595 19,13 9. ........ 19,290 20,063 _ 21,612 18,355 _,..._ 19,853 ( 35,965) ( 36,782) ( 40,537) ( 33,306) ( 34„485) ( 45,037) ( 261) ....._... 447) ( 752) ...... 34,205) (...._._._ ` �....__ 45„365) ( 36,226) ( 37,229) 67„511� � _........ ,4�� ........ 90„402) 97 General Revenues and Other Changes in Net Position Governmental Activities: Property taxes Industrial payments Sales and use taxes Franchise taxes Investment earnings Otherrevenues Gain/(Loss) no sale of capital assets Transfers Total Governmental Activities Business -Type Activities: Investment earnings Otherrevenues Gain/(Loss) on sale of capital assets Transfers Total Business -Type Activities Total Primary Government Change in Net Position Governmental activities Business -type activities Total Primary Government CITY OF LA PORTE, TEXAS CHANGES IN NET POSITION LAST TEN FISCAL YEARS (Amounts in thousands) (Accrual Basis of Accounting) Fiscal Year 2008 2009 2010 2011 $ 13,066 $ 13,683 $ 16,391 $ 17,742 8,189 7,959 10,555 10,732 5,736 5,803 5,787 5,914 2,004 2,165 2,160 2,171 2,387 1,783 688 294 89 115 93 164 76 ( 3,533) ( 779) _ 1,000 31,547 27,975 34,895 _ 36,017 343 199 73 39 .......... _. 3,533 779 1,000 267 3„732 ...._.�. ....................852 _ ,. 1,039 31,814 IT 31,707... w 35,747 ww37,056 3,215 ( 1,725) 410 ( 2,278) W.............. 3,044 �...............5,442 � _......1.3.�� 2,279 $ 6°....259 $ 3,717 $:� 273 $ ...:I- 98 2012 Fiscal Year 2013 2014 2015 2016 TABLE 2 2017 $ 17,251 $ 17,782 $ 19,925 $ 20,766 $ 24,098 $ 23,858 10,471 11,108 11,555 12,269 14,378 14,271 8,267 8,718 10,105 10,744 9,863 10,859 2,312 2,184 2,252 2,412 2,300 2,252 143 84 106 204 380 564 168 432 459 164 767 601 1,941 - _ 334 _..._. 720 N,505)......._ 7" S 1,69 ITITIT40,887 _.._ 41028 ..._ __.__ , 44,031 45,054 ......_ _ ...� 50,991 ....50,707 12 8 9 25 44 111 16 36 100 - - - �........._.�.. 334), ............. ...�. 7�:0) _ _371 1,5..0..5. ._.... 795 _.. 1,69.8.. ( 306) ( 676) 480 _.� _ 1530 � _..... 839 1,809 40,581 _ _ 40,352 44,511 46,584 51,830 _ 52,516 4,922 4,244 3,493 11,749 10,129 5,670 ( 568) ( 124} ( 271) ........ 631 313 ...._. � __. 1,482 $ 4,354 $ 3,120 $ 3,222 $ 12,380 $ 10,442 $ 7,151 99 CITY OF LA PORTE, TEXAS FUND BALANCES - GOVERNMENTAL FUNDS General Fund Nonspendable Committed Assigned Unassigned Total General Fund All Other Governmental Funds Restricted Committed Assigned Unassigned Total All Other Governmental Funds LAST TEN FISCAL YEARS (Amounts in thousands) (Modified Accrual Basis of Accounting) Fiscal Year 2008 2009 2010 2011 $ 105 $ 102 $ 135 $ 139 296 199 151 96 5 .� 14,40.... 13,758 12,274 _........... 19,119 14,806 14 059 �........._ 12°560 — 54 19 354 8,489 5,813 7,644 14,084 19,933 17,944 20,331 9,079 - 7 ...— 28,422 $ ........ ... 23,757 $ ......... 27,982 $ 23,163 100 TABLE 3 Fiscal Year 2012 2013 2014 2015 2016 2017 $ 94 $ 125 $ 103 $ 89 $ 89 $ 102 - 3,500 8,500 7,000 6,000 2,000 30 104 78 257 4,440 297 23,839 .._....._.. 23,856 w _....- 21,294 25,217 29,386 .....z......._ 40,500 23,963 27,585 29,975 wwwwwwww32,563 39,9„15„ 42,900 12,573 12,194 14,177 24,421 24,861 34,574 6,553 5,586 2,962 1,917 2,978 4,556 .................. 31 __.........._.._ (_.� �1 _M ........... ...__............ � .._...... $ 19,095 $ 17,780 $ 17,138 $ 26,338 $ 27,839 $ 39,130 101 CITY OF LA PORTE, TEXAS CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (Amounts in thousands) (Modified Accrual Basis of Accounting) Fiscal Year 2008 2009 2010 2011 Revenues Taxes $ 30,060 $ 34,930 $ 36,682 $ 35,761 Donations - - - Licenses and permits 560 642 476 313 Fines and forfeitures 1,726 1,833 1,803 1,724 Charges for services 3,958 4,470 6,084 5,680 Intergovernmental 4,755 4,868 989 917 Interest 1,883 610 263 193 Miscellaneous 90 105 125 242 Total Revenues 43,032 47,458 46,422 44,830 Expenditures General government 8,418 9,869 9,788 10,289 Public safety 15,610 13,859 14,612 15,688 Public works 2,909 6,664 2,819 3,118 Health and sanitation 2,479 2,087 2,233 2,182 Culture and recreation 3,470 3,817 5,048 5,314 Debt service: Principal 1,655 1,695 1,755 1,740 Interest 1,758 1,572 1,388 1,871 Bond issuance cost - - 200 - Capital outlay 6 351 _ ..............._. , 15,557 .7.. _ 10,843 8,714 Total Expenditures _. 42 650 55,120 __.. .._. 48 686 _ .... 48,916 Excess of revenues over (under) expenditures 3,838 ( 7,662) ( 2,264) ( 4,085) Other Financing Sources (Uses) General obligation bonds issued - - 6,265 - Refunding bonds issued - - 4,295 - Certificate obligation bonds issued _ _ - - Premium on refunding bonds issued - - 225 - Premium on certificate obligations - - - Payment to refunding bond escrow agent 7,625 14,232 ( 4,410) - Transfers in (7,501) ( 12,119) 9,158 4,248 Transfers out 32 137 ( 10,545) ( 5,012) Sale of capital assets - - 5 6,822 Insurance recoveries - - Total Other Financing Sources (Uses) 156 2. 250„ 4,993 6,058 Net change in fund balances $�538 ... 5 41 �. $ $( " , 2,729 1,972 Debt services as a percentage of noncapital expenditures 9.4% 8.3% 8.8% 9.0% 102 TABLE 4 Fiscal Year 2012 2013 2014 2015 2016 2017 $ 38,353 $ 39,835 $ 43,837 $ 46,155 $ 50,376 $ 51,575 465 368 498 1,347 -596 536 1,758 1,887 1,791 1,954 1,996 1,965 5,957 6,009 6,305 6,995 6,555 6,069 1,239 568 1,572 3,195 1,024 1,078 129 76 97 184 350 531 36 426 ........ 261 399 728 518 54 361 �_ _ 9 _.....M 60 229 61 625 ,625 62 272 .... 2 10,462 11,043 13,828 11,953 11,706 13,189 15,752 16,322 17,428 17,699 18,324 18,984 3,439 3,247 3,433 2,916 3,029 3,414 2,226 2,244 2,334 2,458 2,644 2,730 5,261 5,227 5,441 5,728 5,849 5,736 2,170 2,365 2,640 4,626 4,281 4,179 1,520 1,385 1,218 1,590 1,451 1,385 151 - 154 - _.. _ 8,583 5,500 ....... 5,446 ._..... 6,332 � ........ _ 4,439 49 564 47 333 51 922 53,302 51,723 ......4,852 54,469 ( 1,627) 1,835 2,439 6,928 9,903 7,803 9,435 9,300 - - - 7,770 - 364 - 608 366 - ( 9,639) - 9,749) - - _ 2,711 3,884 3,912 3,069 2,851 3,685 ( 2,644) ( 3,630) ( 4,761) ( 6,559) ( 3,979) ( 7,850) 1,941 215 w _ - 3 ......... _ _......... - 211 - 8 .. _ 2,16... 469 . ........_. ......... ( 690) _ 4,857 .. _ 1,128 $�1 $ 2,305 , °�; 1,749 $ 11785 $ , 87'75 , $ 3,641 9.4% 9.0% 8.3% 13.2% 12.1% 11.2% 103 0 0 0 0 0 0 0 0 N N O O O Cl O O O O O Q � Q ,.d cc ...'.. 00 h CD00 O 1p 0 0 cr O 00 116 l� 16 00 l� DD N 011 F., O O m It�t W O\ 00 Z C1 O 00 kr) t N . O 00 M N �F W kn 01 N M N N M ii r O 69 U O O O O O O O O O O O O O O O O O O O O N O O O O O O O O O O c o o c O o 0 o c c o E� oIt0000�o� 7 C�\ 0 00 e r �6 ,t 00 H _r--� 00 N a1 O — m �t Wn O\ 00 c 01 O 00 V') r- N O 00 M Gn kf) O N — \�C �t l� V) �n O\ N m N N Q N N N N N N N M m W � Q b Cl\ 0� 0C1 N 0000 M O \O l- �O 00 � N N M M M Vl rn O r N—- cp b ¢, 00 N vi O l� O\ �W)knknknW)W)1W) H d a� cn � i w O\ (3\ [- = m Vl 00 (-- --i 00 W) It tl- W) r n O O \,o In rn N ri kn 00 m o r- 00 aj O� lN0 tq W)"t O 00 N CL N \C 0000 n N 0C1 000 � � 000 �O O\ \O 00 01 M N --� �t I'D N N 110 m [� M 00 M O lO 01 O \O •--� O O (01 o0 — kr) in O 00 N N N N N N N N N M Is N N N N N cC t. 00 O\ (= '-+ N m v) IC I-- w CD N N N N N ON N N N N CITY OF LA PORTE, TEXAS PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS 2008 2009 2010 2011 City of La Porte by fund: General 0.61900 0.61900 0.61900 0.60500 Debt service 0.09100 0.09100 0.09100 0.10500 Total Direct Rates �0.71000 0.71000 0.71000 0.71000 Harris County Flood Control District 0.03086 0.02922 0.02923 0.02809 Harris County 0.39823 0.39224 0.38805 0.39117 Port of Houston Authority 0.01773 0.01636 0.02054 0.01856 Harris County Board of Education 0.00584 0.00605 0.00658 0.00658 Hospital District 0.19216 0.19216 0.19216 0.19216 La Porte I.S.D. 1.32500 1.32500 1.32500 1.35500 San Jacinto Jr. College District 0.16341 0.17080 0.17628 0.18560 Total Direct and Overlapping Rates 2.84323 2.84183 2.84784 2.88716 Tax rates per $100 of assessed valuation Source: Harris County Appraisal District 105 TABLE 6 2012 2013 2014 2015 2016 2017 0.60500 0.64000 0.61400 0.60500 0.60500 0.6050C _. _....... • 10500 0 07000 _ � .,....... 0 09600 0.10500 .... _ 0.10500 ... _- � 0.1050C __._... 0.71099. 0.71000 0.71000 0.71000 0.71000 0.71000 0.02809 0.02827 0.02736 0.02733 0.02829 0.02831 0.40021 0.41455 0.41731 0.41923 0.41656 0.41801 0.01952 0.01716 0.01531 0.01342 0.01334 0.01256 0.00662 0.00636 0.00600 0.00540 0.00520 0.00520 0.18216 0.17000 0.17000 0.17000 0.17179 0.17110 1.33000 1.33000 1.33000 1.45000 1.42000 1.38000 0.18560 0.18560 0.18560 0.17578 0.18238 0,18334 2.86220 2.86194 2.86158 2.97116 2.94756 2.90851 106 00 O O N r O N U 'C U U N N= r O N 00 't O, Z 00 N O M 00 r to 't —,I- — O O r N O M N N N N N N r O 104� — N M 'Ch Vl 1�0 r 00 C1 O aa) En vl DD O O� O d O DD N n ' cp O O; N 0C) �O O cr Oi N N F in v) M N N -. r U a � E p a id W CIS O o 0 O UOW C)P.mu 4cz �0000000�� O vl It 00 O1 O M DD r N N �o M �O V) Oo Oo [� 7.5 O O O ; Q G� I �--� N M �t kn 1p r 00 D1 00 N O O D1 O 00 O 00 — \O \,O Ol\ O (= O r N O1 00 r r O\ W) — vl = — (=V) t-- O1 00 r o r �O o--� O M It \10 00 1.0 G U U � zl- = t-- O; O v> r \O t-M O� O1 N W) � 00 O vl � t� .--� c O1 00 llO O1 O N O r \p k N 00 It � O t- t� �-O �t M rLr) kr) d M N N N N Q N cn 69 69 a a' U a 4 E~ o U o o U UPL 0 > D U �Uo.14 a a c7aC wo a)�iAr� U O H 0 rl CITY OF LA PORTE, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS Fiscal Collected Within the Year Taxes Levied Fiscal Year of the Levy Collections in Ended for the Percentage Subsequent Sept 30, Fiscal Year Amount of Levy Years 2008 $ 13,857,467 $ 13,476,872 97.3% $ 402,024 2009 15,654,937 15,377,149 98.2% 337,680 2010 16,542,483 16,309,818 98.6% 206,452 2011 15,871,498 15,599,930 98.3% 263,715 2012 16,080,911 15,860,664 98.6% 221,145 2013 16,621,361 16,518,207 99.4% 165,233 2014 18,267,201 18,090,456 99.0% 186,324 2015 19,514,402 19,304,486 98.9% ( 6,850) 2016 21,596,463 21,299,848 98.6% 130,132 2017 22,269,063 22,109,029 99.3% - * - Shows a negative amount due to the refund of taxes. 108 TABLE 8 Total Collections to Date Amounts Percentage of Lett $ 12,878,026 100.1% 15,714,005 100.4% 16,514,963 99.8% 15,862,102 99.9% 16,094,579 100.1 % 16,696,362 100.5% 18,305,258 100.2% 19,320,965 99.0% 21,429,980 99.2% 22,109,029 99.3% M N N M N� O 00 a1 O F M, kn oo W) oo kn oo rn O O O 00 l— O a 0 C7 Qq M \'D oo (31, N 0,� O � O d � te�r+r V') > 0, as U Al M 0 0 0 0 0 0 0 a\ N rn oo N rn �t l H 69 V'r O V) O V) V) (D kn O O 110 V) O V) O�t M M — U N M lc --� O� o0 N M N \.O Vi O 00 O l- U `. 0 Vi O W) o o rn IC 0 Wn o p oo � O\ O oo � N oo O O L 00 a1 (D N M'tt t4r) �O r TABLE 10 CITY OF LA PORTE, TEXAS RATIO OF GENERAL BONDED DEBT TO TAXABLE VALUE GENERAL BONDED DEBT PER CAPITA, AND TAXABLE VALUE OF ALL PROPERTY LAST TEN FISCAL YEARS (Dollars in thousands, except per capita) Fiscal Year Tax Year General Obligation Bonds Certificates of Obligation Less Debt Service Funds Net Bonded Debt Ratio of Net Bonded Debt to Assessed Value Percentage of Personal Income (2) Per Capita (2) 2008 2007 $ 16,065 $ 23,265 $ 1,926 $ 37,404 1.9% N/A $ 1,105 2009 2008 15,190 22,445 2,000 35,635 1.6% N/A 1,051 2010 2009 15,715 26,350 2,151 39,914 1.7% N/A 965 2011 2010 14,720 25,605 3,118 37,207 1.7% N/A 1,152 2012 2011 18,670 20,150 3,113 35,707 1.6% N/A 1,090 2013 2012 18,225 18,905 2,490 34,640 1.5% N/A 1,165 2014 2013 24,266 10,845 2,769 32,342 1.3% N/A 1,072 2015 2014 21,220 17,230 3,161 35,289 1.3% N/A 1,006 2016 2015 22,815 12,335 3,541 31,609 1.0% N/A 899 2017 2016 21,090 11,210 3,883 28,417 0.9% N/A 810 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (2) Population data can be found in demographic and economic statistics table. 110 TABLE 11 CITY OF LA PORTE, TEXAS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT SEPTEMBER 30, 2017 (Dollars in thousands, except per capita) Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable Debt Debt Repaid with Property Taxes Harris County $ 2,295,044,505 0.65% $ 14,917,789 Harris County Department of Education 6,780,000 0.65% 44,070 Harris County Flood Control District 83,075,000 0.65% 539,988 Harris County Toll Road 61,959,000 0.65% 400,368 Harris County Hospital District - 0.65% - La Porte I.S.D. 350,980,000 41.45% 145,481,210 Port of Houston Authority 657,994,397 0.65% 4,276,964 San Jacinto Jr. College District 394,444,977 6.07% 23,942,810 Total Net Overlapping Debt $ 3,850,277,879 189,603,199 City of La Porte Direct Debt b 35,150,000 100% 42,935,000 Total Direct and Overlapping Debt $ 232,538,199 b Approximately $16,152,236 of the City's outstanding debt is self-supporting Source: Texas Municipal Reports Percentages are based on total property values 111 TABLE 12 CITY OF LA PORTE, TEXAS PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS Debt Service Revenues Available Fiscal Gross Operating for Debt Year Revenues (1) Expenses (2) Service Principal Interest Total Coverage 2008 $ 1,924,230 $ 769,802 $ 1,154,428 $ 485,000 $ 273,531 $ 758,531 1.5 2009 1,853,104 852,421 1,000,683 505,000 245,069 750,069 1.3 2010 1,814,987 918,181 896,806 525,000 181,992 706,992 1.3 2011 2,062,788 1,091,627 971,161 585,000 104,488 689,488 1.4 2012 2,052,666 1,375,269 677,397 605,000 88,150 693,150 1.0 2013 2,011,550 1,036,505 975,045 625,000 53,566 678,566 1.4 2014 1,988,477 880,489 1,107,988 630,000 58,650 688,650 1.6 2015 1,906,727 1,215,561 691,166 650,000 21,737 671,737 1.0 2016 1,296,284 1,029,233 267,051 670,000 22,850 692,850 0.4 2017 1,376,085 1,154,148 221,937 320,000 6,400 326,400 0.7 (') Total revenues including interest (2) Total operating expenses less depreciation 112 TABLE 13 CITY OF LA PORTE, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS Fiscal Year Per Capita Ended Personal Personal Median School Unemployment Sept. 30, Population (1) Income (2) Income (2) Age (3) Enrollment (4) Rate (5) 2008 35,518 N/A N/A N/A 7,940 5.2% 2009 36,779 N/A N/A N/A 7,830 9.4% 2010 33,800 N/A N/A 33 7,781 8.2% 2011 34,138 N/A N/A 33 7,732 9.0% 2012 35,280 N/A N/A 33 7,739 6.3% 2013 34,553 N/A N/A 33 7,729 6.3% 2014 34,813 N/A N/A 33 7,634 5.0% 2015 35,074 N/A N/A 33 7,648 4.6% 2016 35,148 N/A N/A 33 7,753 5.8% 2017 35,086 N/A N/A 33 7,713 5.8% Data sources: (1) Estimated population provided by US Census Bureau (2) Personal income and per capita personal income is currently unavailable (3) Median age data prior to 2010 is not available, medium age provided by 2010 Census (4) School enrollment provided by La Porte Independent School District (5) Unemployment rates provided from the Bureau of Labor Statistics 113 O d a w w 0* z W F" z AF 00 O O N r 0 N 0 0 0 0 0 0 0 0 0 0 0 O O DD d' O O O O kn O [— v7 O 00 O O Wn kn O Vl M M M M O W U v� O U CU � O G' o � U i U W G Q Q o o ° aj 0 ti � a 0 cd oQC7`� o Om'A - b � o U d U ti O S W W w a) 00 00 l0 .--� O C� M 00 M 00 00 Cd U [� l� [- t- V) M M N N Cl�d 3 M — — '-i — .--� — — kn N C.)O O a. o W o a O 01 \O \O O O M 0 � 00 r O C N o0 M O O4 N O 00 � M m M M N N N N kn O O .J W � U a� 3 a U U a •Cdcn A cd +C � 4, �a >�Uo`�n` o+3 H Uxda cn°z TABLE 15 General government Public safety Public works Health and sanitation Culture and recreation Water services Sewer services Golf course * Sylvan Beach Convention Center Total CITY OF LA PORTE, TEXAS FULL-TIME EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 79 78 79 90 90 88 88 89 89 89 142 143 144 144 151 152 154 154 154 154 32 32 32 32 32 30 30 30 30 33 22 22 22 24 24 23 23 23 22 23 45 45 46 46 46 42 42 42 44 42 25 25 25 25 25 25 24 25 25 25 20 20 20 20 20 20 20 20 20 20 12 12 12 - - - - - - 381 381 380 381 388 380 381 383 384 386 Source: City of La Porte Human Resource Department * - 2016 and 2017 due to funding golf course workers out of the General Fund. Sylvan Beach is managed by Harris County who uses private contractors. 115 CITY OF LA PORTE, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal Year Function/Program 2008 2009 2010 2011 Police Physical arrests 2,642 2,737 2,538 2,354 Tickets processed 15,352 16,098 16,603 14,619 Fire Number of calls answered 1,799 1,409 1,559 1,483 Inspections 320 600 690 725 Highways and streets Street resurfacing (linear feet) 19,887 23,559 38,365 60,472 Potholes repaired 996 11012 1,236 465 Sanitation Cubic yards of garbage collected 29,282 29,894 29,642 27,961 Cubic yards of trash collected 48,136 78,900 43,368 45,778 Culture and recreation Fitness center admissions 62,245 53,401 78,118 64,989 Water Number of water meters 11,913 11,968 12,015 12,061 Average daily consumption 4.0 4.0 3.9 4.6 (millions of gallons) Water main breaks 455 498 417 666 Wastewater Average daily sewage treatment (thousands of gallons) 3.2 2.8 3.7 2.8 Golf course Number of paid rounds played 35,839 36,009 31,271 34,848 Source: Various City departments Notes: N/A - Data not available 116 TABLE 16 Fiscal Year 2012 2013 2014 2015 2016 2017 2,311 2,205 2,032 2,152 2,399 1,826 13,221 13,861 14,151 14,316 13,231 11,900 1,195 1,219 1,262 1,378 1,356 1,532 812 950 1,020 383 1,025 852 69,580 13,520 11,183 11,172 22,172 18,602 1,173 271 165 342 236 118 42,589 30,625 54,812 50,945 26,458 48,716 54,641 32,137 40,701 31,518 40,569 44,733 64,279 64,587 90,765 67,794 102,778 96,011 12,129 12,234 12,321 12,431 12,523 12,591 4.3 4.0 3.8 3.9 3.8 3.7 311 379 411 200 217 199 3.3 2.7 2.6 3.8 3.8 3.5 34,038 32,257 32,741 29,965 26,794 26,840 117 TABLE 17 CITY OF LA PORTE, TEXAS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Function/Program 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Public safety Police station 1 1 1 1 I 1 1 I 1 1 Police officers 74 74 75 75 74 74 74 76 75 78 Reserve officers 2 1 2 2 2 6 2 3 3 2 Fire stations 4 4 4 4 4 4 4 4 4 4 Sanitation Collection trucks 14 14 14 14 12 12 12 14 17 16 Highways and streets Streets (miles) 295 126 126 126 125 297 297 272 272.5 272.5 Streetlights 2,400 2,387 2,387 2,415 2,415 2,415 2,415 2,415 2,415 2,415 Traffic signals 3 7 5 5 6 6 6 7 7 7 Culture and recreation Parks acreage 347 356 356 356 188 188 188 188 188 188 Parks acreage 22 21 21 21 22 22 22 22 22 22 Swimming pools 6 6 5 5 5 5 5 5 5 5 Recreation centers 1 1 4 4 3 3 2 2 2 2 Senior center 1 1 1 1 1 1 1 1 1 1 Water and sewer Water mains (miles) 178 180 180 181 182 183 184 185 187 187 Fire hydrants 1,161 1,168 1,179 1,186 1,199 1,226 1,256 1,265 1,276 1,291 Sanitary sewers (miles) 189 191 191 192 192 192 192 193 194 194 Storm sewers (miles) 92 92 95 97 60 112 112 115 115 116 Source: City departments 118 PATTILLO, BROWN & HILL, L.L.P. CERTIFIED PUBLIC ACCOUNTANTS BUSINESS CONSULTANTS To the Honorable Mayor and Members of the City Council and Citizens City of LaPorte, Texas We have audited the financial statements of the City of LaPorte, Texas (the "City") as of and for the year ended September 30, 2017, and have issued our report thereon dated March 12, 2018. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated May 18, 2017, our responsibility, as described by professional standards, is to form and express opinions about w nether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America, Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identi-fyiiig other natters to communicate to you. Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. WA00.1N 11)1 West IIigI 1%, ay 6 \\ urn, Tvxa1 76e 10 25-1. e 72.1001 �o «�c.11Lhrpll.rulu 956.E L 1.777R A1.ui1► Qkr1i,:m1Q► 1V,, N.11 . 105: Mdj.50 I 1 Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, and, as appropriate, our firm have complied with all relevant ethical requirements regarding independence. As a part of the engagement we assisted in preparing the financial statements, schedule of expenditures of federal awards, and related notes to the financial statements of the City in conformity with U.S. generally accepted accounting principles and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services were not conducted in accordance with Government Auditing Services. In order to ensure we maintain our independence for performing these nonaudit services certain safeguards were applied to this engagement. Management assumed responsibility for the financial statements, schedule of expenditures of federal awards, and related notes to the financial statements and any other nonaudit services we provided. Management acknowledged in the management representation letter our assistance with the preparation of the financial statements, schedule of expenditures of federal awards, and related notes to the financial statements and that these items were reviewed and approved prior to their issuance and accepted responsibility for them. Further, the nonaudit services were overseen by an individual within management that has the suitable skill, knowledge, or experience; evaluated the adequacy and results of the services; and accepted responsibility for them. Qualitative Aspects of the Entity's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note I to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the current fiscal year. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments. 2 The most sensitive accounting estimates affecting the financial statements are: Managenlent's estitliate of the useful lives of capital assets is based on the expected lifespan of the asset in accordance with standard guidelines. We evaluated the key factors and assumptions used to develop the estimate of useful lives in determining that it is reasonable in relation to the financial statements taken as, a whole and i n, relation to the applicable opinion units. Management's estimate of the allowance for uncollectible accounts is based on historical collection rates, We evaltiated the key factors and assumptions used to develop the estimates listed above in determining that they are reasonable in relation to the financial statements taken as a whole. Management's estimate of time net pension liability is based on actuarial assumptions which are determined by time demographics of the plan and future projections that the: actuarial makes based oil historical information of the plan and time investment market, We evaluated the key factors and assumptions used to develop the net pension liability and determined that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures, affecting the City's financial statements relate to the net pension liability. The disclosures in the financial statements are neutral, consistent, and clear. Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements l7or purposes of this C0111111Linication, professional standards require Lis to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate diem to the appropriate level of management, Further, professional standards require'Lls to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Management has corrected all identified misstatements. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units. 3 Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City's financial statements or the auditor's report, No Such disagreements arose during the course of the audit. Representations Requested from Management We have requested certain written representations from management, which are included in the management representation letter dated March 12, 2018. Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City's auditors. This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified 1:.)arties. Waco, Texas March 12, 2018 4