HomeMy WebLinkAbout03-27-17 Regular Meeting of the La Porte City Council
LOUIS R. RIGBYCHUCK ENGELKENCHUCK ENGELKEN
MayorCouncilmember District 2Councilmember District 2
JOHN ZEMANEKDARYL LEONARD
Councilmember At Large ACouncilmember At Large ACouncilmember District 3Councilmember District 3
DOTTIE KAMINSKIDOTTIE KAMINSKIKRISTIN MARTIN
Councilmember At Large BCouncilmember At Large BCouncilmember District 4Councilmember District 4
DANNY EARPJAY MARTIN
Mayor Pro-TemCouncilmember District 5Councilmember District 5
Councilmember District 1Councilmember District 1 MIKE CLAUSEN
Councilmember District 6Councilmember District 6
CITY COUNCIL MEETING AGENDACITY COUNCIL MEETING AGENDA
Notice is hereby given of a Regular Meeting of the La Porte City Council to be held March 27, 2017, Notice is hereby given of a Regular Meeting of the La Porte City Council to be held
March 27, 2017,
beginning at 6:00 PM in the City Hall Council Chambers, 604 W. Fairmont Parkway, La Porte, Texas, beginning at 6:00 PM in the City Hall Council Chambers, 604 W. Fairmont Parkway, La
Porte, Texas,
for the purpose of considering the following agenda items. All agenda items are subject to action.for the purpose of considering the following agenda items. All agenda items are subject
to action.
1.CALL TO ORDERCALL TO ORDER
2.INVOCATIONINVOCATION––The invocation will be given by, Brian Christen, La Porte Community Church.The invocation will be given by, Brian Christen, La Porte Community Church.
3.PLEDGE OF ALLEGIANCEPLEDGE OF ALLEGIANCE––The Pledge of Allegiance will be led by Councilmember Jay Martin.The Pledge of Allegiance will be led by Councilmember Jay Martin.
4.PRESENTATIONS, PROCLAMATIONS, and RECOGNITIONSPRESENTATIONS, PROCLAMATIONS, and RECOGNITIONS
(a)Proclamation Proclamation -- Jesse Garcia Day Jesse Garcia Day -- Mayor Rigby Mayor Rigby
(b)Proclamation Proclamation -- La Porte Special Olympics Shrimp Boil Day La Porte Special Olympics Shrimp Boil Day -- Mayor Rigby Mayor Rigby
(c)Recognition Recognition -- Certificate of Appreciation John Samuel Gianukos Certificate of Appreciation John Samuel Gianukos -- Mayor Rigby Mayor Rigby
5.PUBLIC COMMENTSPUBLIC COMMENTS (Limited to five minutes per person.) (Limited to five minutes per person.)
6.CONSENT AGENDACONSENT AGENDA(All consent agenda items are considered routine by City Council and will beenacted by (All consent agenda items are considered routine by City Council
and will beenacted by
one motion. There will be no separate discussion of these items unless a Councilmember requests an item be one motion. There will be no separate discussion of these items unless a Councilmember
requests an item be
removed and considered separately.)removed and considered separately.)
(a)Consider approval or other action regarding minutes of the meeting held on March 13, 2017 Consider approval or other action regarding minutes of the meeting held on March 13, 2017
-
P. FogartyP. Fogarty
(b)Receive 2016 Comprehensive Annual Financial (CAFR) Report Receive 2016 Comprehensive Annual Financial (CAFR) Report -- M. Dolby M. Dolby
(c)Consider approval or other action regarding a Resolution authorizing the City Manager as the Consider approval or other action regarding a Resolution authorizing the City Manager
as the
authorized grant official and approving the grant application for Digital Forensics Investigative authorized grant official and approving the grant application for Digital Forensics
Investigative
Equipment, through the Criminal Justice Division, Office of the Governor, State of Texas Equipment, through the Criminal Justice Division, Office of the Governor, State of Texas - K.
AdcoxAdcox
(d)Consider approval or other action regarding a Resolution authorizing the City Manager as the Consider approval or other action regarding a Resolution authorizing the City Manager
as the
authorized grant official and approving the grant application for the Firearms Training authorized grant official and approving the grant application for the Firearms Training
Simulator through the Criminal Justice Division, Office of the Governor, State of Texas Simulator through the Criminal Justice Division, Office of the Governor, State of Texas - K.
AdcoxAdcox
7.AUTHORIZATIONSAUTHORIZATIONS
(a)Consider approval or other action authorizing the City Manager to execute a Local Consider approval or other action authorizing the City Manager to execute a Local
Government Code Chapter 380 Agreement between the City of La Porte and Oakland Land Government Code Chapter 380 Agreement between the City of La Porte and Oakland Land
and Development Company for Sector 23 economic development program and Development Company for Sector 23 economic development program -- T. Leach T. Leach
8.8.REPORTSREPORTSREPORTSREPORTS
(a)Receive report of the La Porte Development Corporation Board Receive report of the La Porte Development Corporation Board -- Councilmember Engelken Councilmember Engelken
9.ADMINISTRATIVE REPORTSADMINISTRATIVE REPORTS
•La Porte Development Corporation Board Meeting, Monday, April 10, 2017La Porte Development Corporation Board Meeting, Monday, April 10, 2017
•City Council Meeting, Monday, April 10, 2017City Council Meeting, Monday, April 10, 2017
•Planning and Zoning Commission Meeting, Thursday, April 20, 2017Planning and Zoning Commission Meeting, Thursday, April 20, 2017
•Zoning Board of Adjustment Meeting, Thursday, April 27, 2017Zoning Board of Adjustment Meeting, Thursday, April 27, 2017
10.COUNCIL COMMENTSCOUNCIL COMMENTS regarding matters appearing on the agenda; recognition of regarding matters appearing on the agenda; recognition of
communitymembers, city employees, and upcoming events; inquiry of staff regarding specific factual communitymembers, city employees, and upcoming events; inquiry of staff regarding specific
factual
information or existing policies information or existing policies ––Councilmembers J. Martin, K. Martin, Kaminski, Zemanek, Leonard, Councilmembers J. Martin, K. Martin, Kaminski, Zemanek,
Leonard,
Engelken, Earp, Clausen, and Mayor RigbyEngelken, Earp, Clausen, and Mayor Rigby
11.ADJOURNADJOURN
The City Council reserves the right to meet in closed session on any agenda item should the need arise and if The City Council reserves the right to meet in closed session on any agenda
item should the need arise and if
applicable pursuant to authorization by Title 5, Chapter 551, of the Texas Government Code (the Texas open applicable pursuant to authorization by Title 5, Chapter 551, of the Texas
Government Code (the Texas open
meetings laws).meetings laws).
In compliance with the Americans with Disabilities Act, the City of La Porte will provide for reasonable 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 accommodations for persons attending public meetings. To better serve attendees,
requests should be received
24 hours prior to the meeting. Please contact Patrice Fogarty, City Secretary, at 281.470.5019.24 hours prior to the meeting. Please contact Patrice Fogarty, City Secretary, at 281.470.5019.
CERTIFICATIONCERTIFICATION
I certify that a copy of the March 21, 2017, agenda of items to be considered by the City Council was posted on the City I certify that a copy of the March 21, 2017, agenda of items
to be considered by the City Council was posted on the City
Hall bulletin board on March 21, 2017.Hall bulletin board on March 21, 2017.Hall bulletin board on March 21, 2017.Hall bulletin board on March 21, 2017.
Council Agenda Item Council Agenda Item
March 27, 2017 March 27, 2017
1.CALL TO ORDERCALL TO ORDER
2.INVOCATIONINVOCATION––The invocation will be given by, Brian Christen, La Porte Community Church.The invocation will be given by, Brian Christen, La Porte Community Church.
3.PLEDGE OF ALLEGIANCEPLEDGE OF ALLEGIANCE––The Pledge of Allegiance will be led by Councilmember Jay Martin.The Pledge of Allegiance will be led by Councilmember Jay Martin.
4.PRESENTATIONS, PROCLAMATIONS, and RECOGNITIONSPRESENTATIONS, PROCLAMATIONS, and RECOGNITIONS
(a)Proclamation Proclamation -- Jesse Garcia Day Jesse Garcia Day -- Mayor Rigby Mayor Rigby
(b)Proclamation Proclamation -- La Porte Special Olympics Shrimp Boil Day La Porte Special Olympics Shrimp Boil Day -- Mayor Rigby Mayor Rigby
(c)Recognition Recognition -- Certificate of Appreciation John Samuel Gianukos Certificate of Appreciation John Samuel Gianukos -- Mayor Rigby Mayor Rigby
5.PUBLIC COMMENTSPUBLIC COMMENTS (Limited to five minutes per person.) (Limited to five minutes per person.)
****************************************************************** ******************************************************************
WHEREAS, the late Jesse T. Garcia was a son, brother, husband, father,
grandfather, business owner, community activist and a friend to all, leaving
behind a memorial of good citizenship; and
WHEREAS,Jesse, along with his wife, owned Las Hadas Restaurants in
LaPorte and Deer Park, and served his community in various capacities
which include the following:he was very active as a member of the Knights
of Columbus, the Houston Livestock Show & Rodeo, La Porte Optimists,
LaPorte-Bayshore Chamber of Commerce, and the Hispanic Chamber of
Commerce in Baytown. Additionally, Jessewas very generous in the
sponsorship of youth activities,andalso very active ins Catholic
Church; and
WHEREAS,Jessehas not only left a legacy of good worksbut also a family
legacy.Jesse was married to Ernestine,and his children are Vanessa,
Bubba,andJesse. Jesseamily continues his legacy in the very
communitywhich, during his lifetime, he made many long lasting
friendships; and
WHEREAS, by honoring Jesse, he is being recognized as a treasure to
the La Porte community.
NOW, THEREFORE, I,Louis R. Rigby, Mayor,along with members of the
th
La Porte City Council,do hereby proclaimMarch 27, 2017, as
IN WITNESS THEREOF, I havehereto set my hand and caused the Seal of
th
the City to beaffixedhereto, this the27day of March, 2017.
CITY OF LA PORTE
___________________________
Louis R. Rigby, Mayor
Whereas, the La Porte Special Olympics providesyear round athletic training for participants; and
Whereas, theLa PorteSpecial Olympics Participants, Special Programs Staffand Volunteers wish to
raise funds to help support our athletes’participation inSpecial Olympics Texas by providing a shrimp
boil;and
nd
Whereas, the shrimp boil will be held Saturday, April 22, serving meals from 11:00 a.m. until 1:00 p.m. at
the Norman L. Malone Senior Center located at 1322 SouthBroadway. Tickets are $12.00 each, or also
available in books of 10 tickets to share with family and friends, for $120.00 each. We invite everyone to
continue to support the La Porte Special Olympics program by purchasing ticketsfor the Shrimp Boil to
help make it possible for our athletes to compete in this fun andworthwhile event;and
Now therefore, I,Louis R. Rigby, Mayorof the City of La Porte,along with members of the La Porte City
Councildo hereby proclaim April 22,2017, as
“La Porte Special Olympics Shrimp BoilDay”
IN WITNESS THEREOF, I havehereto set my hand and caused the Seal of the City to be affixed hereto,
th
this the 27day of March2017.
CITY OF LA PORTE
___________________________
Louis R. Rigby, Mayor
Commendation
Council Agenda Item Council Agenda Item
March 27, 2017 March 27, 2017
6.CONSENT AGENDACONSENT AGENDA(All consent agenda items are considered routine by City Council and will beenacted by (All consent agenda items are considered routine by City Council
and will beenacted by
one motion. There will be no separate discussion of these items unless a Councilmember requests an item be one motion. There will be no separate discussion of these items unless a Councilmember
requests an item be
removed and considered separately.)removed and considered separately.)
(a)Consider approval or other action regarding minutes of the meeting held on March 13, 2017 Consider approval or other action regarding minutes of the meeting held on March 13, 2017
-
P. FogartyP. Fogarty
(b)Receive 2016 Comprehensive Annual Financial (CAFR) Report Receive 2016 Comprehensive Annual Financial (CAFR) Report -- M. Dolby M. Dolby
(c)Consider approval or other action regarding a Resolution authorizing the City Manager as the Consider approval or other action regarding a Resolution authorizing the City Manager
as the
authorized grant official and approving the grant application for Digital Forensics Investigative authorized grant official and approving the grant application for Digital Forensics
Investigative
Equipment, through the Criminal Justice Division, Office of the Governor, State of Texas Equipment, through the Criminal Justice Division, Office of the Governor, State of Texas - K.
AdcoxAdcox
(d)(d)Consider approval or other action regarding a Resolution authorizing the City Manager as the Consider approval or other action regarding a Resolution authorizing the City Manager
as the Consider approval or other action regarding a Resolution authorizing the City Manager as the Consider approval or other action regarding a Resolution authorizing the City Manager
as the
authorized grant official and approving the grant application for the Firearms Training authorized grant official and approving the grant application for the Firearms Training
Simulator through the Criminal Justice Division, Office of the Governor, State of Texas Simulator through the Criminal Justice Division, Office of the Governor, State of Texas - K.
AdcoxAdcox
****************************************************************** ******************************************************************
LOUIS RIGBY
CHUCK ENGELKEN
Mayor
Councilmember District 2
JOHN ZEMANEK
DARYL LEONARD
Councilmember At Large A
Councilmember District 3
DOTTIE KAMINSKI
KRISTIN MARTIN
Councilmember At Large B
Councilmember District 4
DANNY EARP
JAY MARTIN
Mayor Pro-Tem
Councilmember District 5
Councilmember District 1
MIKE CLAUSEN
Councilmember District 6
MINUTES OF THE REGULAR MEETING OF THE
CITY COUNCIL OF THE CITY OF LA PORTE
MARCH 13, 2017
The City Council of the City of La Porte met in aregular meetingonMonday,March 13, 2017, at the City
Hall Council Chambers, 604 West Fairmont Parkway, La Porte, Texas, at 6:00 p.m. to consider the
following items of business:
1. CALL TO ORDER Mayor Rigby called the meeting to order at 6:00 p.m. Members of Council
present: Councilmembers Engelken, J. Martin, K. Martin, Earp, Zemanek, andKaminski. Absent:
Councilmembers Clausen and Leonard. Also present were City Secretary Patrice Fogarty, City
Manager Corby Alexander, and Assistant City Attorney Clark Askins.
2. INVOCATION The invocation was given by Clark Askins, Assistant City Attorney.
3. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Councilmember Jay Martin.
4. PUBLIC COMMENTS (Limited to five minutes per person.)
Philip Dunn,701 San Jacinto St., thanked Council for the article in the paper informing the public of
the format of City Council meetings and suggested Council have a workshop and learn the rules of
representing the people that elected them.
Sheryl Ayers, 5126 Crestway Dr., addressed Council regarding carports being approved in the Glen
Meadows subdivision.
Heath Patterson, 10119 Stonemont, addressed Council in regards to item 7(a) and suggested
adding two amendments to the agreement.
5. CONSENT AGENDA (All consent agenda items are considered routine by City Council and will be
enacted by one motion. There will be no separate discussion of these items unless a
Councilmember requests an item be removed and considered separately.)
(a) Consider approval or other action regarding minutes of meeting held on February 27, 2017
P. Fogarty
(b) Consider approval or other action awarding Bid #17011 for Wharton Weems Entry Sign
Construction rebid T. Leach
(c) Consider approval or other action awarding Bid #17010 for Fireworks Display R. Epting
(d) Considerapproval or other action awarding Bid #17010 for HVAC Chiller for use at the
La Porte Police Department Building R. Epting
(e) Consider approval or other action regarding submittals for RFP #17501 for Aquatics
Services R. Epting
Page 1 of 4
March 13, 2017,Council Meeting Minutes
(f)Consider approval or other action authorizing the City Manager to execute a Water Service
Agreement and Sanitary Sewer Service Agreement with Carson Bayport 3 LLC., for its
facility at 4121 Malone Dr., in the Bayport Industrial District B. Sterling
(g) Receive 2016 Comprehensive Annual Financial (CAFR) Report M. Dolby
(h) Consider approval or other action authorizing the City Manager to execute an Interlocal
Agreement between Harris County and the City of La Porte to allow Harris County to
construct the relocation of City sewer facilities along Choate Road in connection with the
construction of Choate Road improvements D. Pennell
(i)Consider approval or other action appointing Sergio Torre and Zachary Daniels to the
La Porte Police Reserve Force K. Adcox
City Manager Corby Alexander request Item G be removed from consideration until the next City
Council meeting.
Regarding Item E, Councilmember Earp asked if the item is the rejection of all proposals. City
Manager Corby Alexander responded yes.
Councilmember Engelken made a motion to approve Consent Agenda Items A-D, F, H & Ipursuant
to staff recommendations. Councilmember Earp seconded the motion. MOTION PASSED
UNANIMOUSLY 7/0. Councilmembers Clausen and Leonard were absent.
Councilmember Earp made a motion to reject the bids for Consent Agenda Item E and allow staff to
fulfill the role. Councilmember Engelken seconded the motion. MOTION PASSED UNANIMOUSLY
7/0. Councilmembers Clausen and Leonard were absent.
6. PUBLIC HEARINGS AND ASSOCIATED ORDINANCES
(a) Public hearing to receive comments regarding recommendation by the Planning and Zoning
Commission to deny an Ordinance amending the Future LandUse Map Component
of the Comprehensive Plan for a 6.69-acre tract of land known as Tract 19C, Abstract 482
W. Jones Subdivision, generally located on Fairmont Pkwy., between Brookwood Dr., and
Canada Rd., by changing land use designation from Mid Density Residential to Commercial;
consider approval or oth
Use Plan Component of the Comprehensive Plan for a 6.69-acre tract of land known as
Tract 19C, Abstract 482 W. Jones Subdivision, generally located on Fairmont Pkwy.,
between Brookwood Dr., and Canada Rd., by changing land use designation from Mid
Density Residential to Commercial I. Clowes
The public hearing was opened at 6:21 p.m.
City Planner Ian Clowes presented a summary.
There being no public comments, the public hearing was closed at 6:23 p.m.
Councilmember Engelken made a motion to accept the Planning and Zoning Commission
recommendation to deny anOrdinance
of the Comprehensive Plan. Councilmember K. Martin seconded the motion. MOTION
PASSED UNANIMOUSLY 7/0. Councilmembers Clausen and Leonard were absent.
(b) Public hearing to receive comments regarding recommendation by the Planning and Zoning
Commission to deny a zone change request for changing the zoning classification of a 6.69-
acre tract of land located on Fairmont Pkwy., between Brookwood Dr. and Canada Rd.,
described as Tract 19C, Abstract 482 W. Jones Subdivision, from Mid Density Residential
Page 2 of 4
March 13, 2017,Council Meeting Minutes
District (R-2) to General Commercial District (GC); consider approval or other action
regarding an Ordinance to approve zone change request #16-92000007, to change the
zoning classification of a 6.69-acre tract located on Fairmont Pkwy., between Brookwood
Dr. and Canada Rd., described as Tract 19C, Abstract 482 W. Jones Subdivision, from Mid
Density Residential District (R-2) to General Commercial District I. Clowes
The public hearing was opened at 6:25 p.m.
City Planner Ian Clowes presented a summary.
There being no public comments, the public hearing was closed at 6:26 p.m.
Councilmember Engelken made a motion to accept the Planning and Zoning Commission
recommendation to deny an ordinance approving a zone change request. Councilmember K.
Martin seconded the motion. MOTION PASSED UNANIMOUSLY 7/0. Councilmembers Clausen
and Leonard were absent.
(c)Public hearing to receive comments on the recommendation of the Dangerous Building
Inspection Board for condemnation of dangerous/substandard buildings located at 129
Bayshore Dr., 304 S. Blackwell St., and 1608 Roscoe St., consider approval or other action
regarding Ordinances providing for condemnation of dangerous/substandard buildings
located at 129 Bayshore Dr., 304 S. Blackwell St., and 1608 Roscoe St. M. Collier
The public hearing opened at 6:27 p.m.
Deputy Building Official Mike Collier presented a summary and informed Council the properties at
304 S. Blackwell and 1608 Roscoe have been demolished and clean-up is in process at 304 S.
Blackwell. In addition, Mr. Collier requested 129 Bayshore Dr., be removed from the
dangerous/substandard list.
There being no public comments, the public hearing was closed at 6:29 p.m.
Councilmember Earp made a motion to deny the demolition Ordinances on these three properties
and remove 129 Bayshore Drive from the dangerous building list. Councilmember Engelken
seconded the motion.MOTION PASSED UNANIMOUSLY 7/0. Councilmembers Clausen and
Leonard were absent.
7. AUTHORIZATIONS
(a) Consider approval or other action authorizing the City Manager to execute an agreement
between the City of R. Epting
Parks and Recreation Director Rosalyn Epting presented a summary and recommended changes
to the agreement as presented this evening, including changes suggested by Heath Patterson.
Councilmember Zemanek made a motion the changes be enacted into the agreement.
Councilmember Engelken seconded the motion. MOTION PASSED UNANIMOUSLY 7/0.
Councilmembers Clausen and Leonard were absent.
8. REPORTS
(a) Receive report of the Fiscal Affairs Committee Councilmember Engelken
Councilmember Engelken provided a report of the Fiscal Affairs Committee meeting held prior to
the City Council Meeting.
Page 3 of 4
March 13, 2017,Council Meeting Minutes
9. ADMINISTRATIVE REPORTS
City Manager Corby Alexander advised Council he will forward emails and information regarding
Ms. Ayers concerns with carports.
10. COUNCIL COMMENTS regarding matters appearing on the agenda; recognition of community
members, city employees, and upcoming events; inquiry of staff regarding specific factual
information.
Councilmember J. Martin thanked City Manager Corby Alexander and Assistant City Manager Traci
Leach for getting the Wharton Weems Entry Sign Construction rebid on the agenda for
consideration;
th
Councilmember K. Martin reminded everyone to get tickets for the 125 Celebration and
commented on the great job Marketing/Public Relations Specialist Jenny Lynn is doing with the
activities for the event;
th
Councilmember Kaminski commented how excited she is for the 125 Celebration;
Councilmember Engelken commented the meeting was good and wished the La Porte Boys
Baseball Association well; and
Mayor Rigby thanked Parks and Recreation Director Rosalyn Epting and President of the La Porte
Boys Baseball Association Heath Patterson for their work efforts.
11. ADJOURN - There being no further business, Councilmember Engelken made a motion to adjourn
the meeting at 7:18 p.m. Councilmember Earp seconded the motion.MOTION PASSED
UNANIMOUSLY 7/0. Councilmembers Clausen and Leonard were absent.
_______________________________
Patrice Fogarty, City Secretary
Passed and approved on March 27,2017.
________________________________
Mayor Louis R. Rigby
Page 4 of 4
March 13, 2017,Council Meeting Minutes
REQUEST FOR CITY COUNCIL AGENDA ITEMREQUEST FOR CITY COUNCIL AGENDA ITEM
March 27, 2017March 27, 2017AppropriationAppropriation
Agenda Date Requested:Agenda Date Requested:
Michael Dolby, Director of Michael Dolby, Director of Source of Funds:Source of Funds:
Requested By:Requested By:
Finance Finance
Account Number:Account Number:
FinanceFinance
Department:Department:
Amount Budgeted:Amount Budgeted:
Report:Resolution:Resolution:Ordinance:Ordinance:
Amount Requested:Amount Requested:
Other:
Budgeted Item:Budgeted Item:YESYESNONO
AttachmentsAttachments : :
1.Comprehensive Annual Financial Report Comprehensive Annual Financial Report
2016
2.PBH Presentation City Council La Porte PBH Presentation City Council La Porte
2016 (PDF)2016 (PDF)
3.Required Communication with Required Communication with
Governance 2016Governance 2016
4.Single Audit ReportSingle Audit Report
SUMMARY & RECOMMENDATIONSSUMMARY & RECOMMENDATIONS
In accordance with the cce with the citity cy chharter, tarter, thhe 2016 audit report will be pree 2016 audit report will be pressented to Council ented to Council bbyy the the e exxternternal
auditors Pattillo, Brown and Hill. auditors Pattillo, Brown and Hill. TThehe a audit rudit reeport proviport providdees the Cis the Citty with rey with reaasonsonaable assurble assuraanncce
the thaat the
financial statteemmenents ts arare e frfreee e oof mf maattereriiaal mil missssttaatteemmenents. ts. ThThe e aauditors desuditors desiiggned tests that provide ned tests that provide
evidence thaat the fint the finaanncciiaal stl staatteemmeents nts ccoonfnform to the hiorm to the higghheest lst leevveel of l of accaccountiountinng stg staannddaards.rds.
Action Required of Council:Action Required of Council:
Approved for City Council AgendaApproved for City Council Agenda
Corby D. Alexander, City ManagerCorby D. Alexander, City ManagerDateDate
CITY OF LA PORTE, TEXAS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the Year Ended September 30, 2016
Prepared By
Department of Finance
CITY OF LA PORTE, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS
SEPTEMBER 30, 2016
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................... ivi
Certificate of Achievement for Excellence in Financial Reporting .............................. vii
Organization Chart ........................................................................................................ viii
Administrative Officials................................................................................................ ix
FINANCIAL SECTION
....................................................................................... 1 3
...................................................................... 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 30,2016
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....................................................... 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
Notes to Required Budgetary Information ................................................................. 62
Schedule of Changes in Net Pension Liability
and Related Ratios ............................................................................................... 63
Schedule of TMRS Contributions .............................................................................. 64
TESRS Net Pension Liability .............................................................................. 65
Schedule of Funding Progress Other
Post Employment Benefits Plan .......................................................................... 66
Combining And Individual Fund Statement and Schedules
Nonmajor Governmental Funds:
Combining Balance Sheet .......................................................................................... 67 70
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances .................................................................................................. 71 74
CITY OF LA PORTE, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS
SEPTEMBER 30, 2016
Page
Number
Budgetary Comparison Schedules:
Debt Service Fund...................................................................................................... 75
Special Revenue Funds:
Hotel/Motel Tax ...................................................................................................... 76
Section 4B Sales Tax .............................................................................................. 77
Tax Increment Reinvestment Zone ......................................................................... 78
Street Maintenance Sales Tax Fund ........................................................................ 79
Emergency Services Sales Tax Fund ...................................................................... 80
Capital Projects Funds:
Restricted Fund ....................................................................................................... 81
2006 Certificate of Obligation Bonds ..................................................................... 82
2010 Certificate of Obligation Bonds ..................................................................... 83
2015 Certificate of Obligation Bonds ..................................................................... 84
Drainage and Improvements ................................................................................... 85
General Fund Schedule of Revenues Budget and Actual .................................... 86
General Fund Schedule of Expenditures Budget and Actual............................... 87 92
Combining Financial Statements Internal Service Funds
Combining Statement of Net Position ....................................................................... 93
Combing Statement of Revenues, Expenses and
Changes in Net Position .......................................................................................... 94
Combining Statement of Cash Flows ........................................................................ 95
CITY OF LA PORTE, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
TABLE OF CONTENTS
SEPTEMBER 30, 2016
STATISTICAL SECTION(Unaudited)
Page
TableNumber
Net Position by Component ........................................................................... 1 96 97
Changes in Net Position ................................................................................. 2 98 101
Fund Balances Governmental Funds .......................................................... 3 102 103
Changes in Fund Balances Governmental Funds ....................................... 4 104 105
Assessed Value and Actual Value of Taxable Property ................................ 5 106
Property Tax Rates Direct and Overlapping Governments ........................ 6 107 108
Principle Property Taxpayers ......................................................................... 7 109
Property Tax Levies and Collections ............................................................. 8 110
Ratios of Outstanding Debt by Type ............................................................. 9 111
Ratio of General Bonded Debt to
Taxable Value and Taxable Value of All Property ..................................... 10 112
Direct and Overlapping Governmental
Activities Debt ............................................................................................ 11 113
Pledged Revenue Coverage ........................................................................... 12 114
Demographic and Economic Statistics .......................................................... 13 115
Principal Employers ....................................................................................... 14 116
Full-Time Employees by Function/Program ................................................. 15 117
Operating Indicators by Function/Program ................................................... 16 118 119
Capital Assets Statistics by Function/Program .............................................. 17 120
INTRODUCTORY SECTION
THIS PAGE LEFT BLANK INTENTIONALLY
March 15, 2017
To the Honorable Mayor,
Members of City Council, and
Citizens of the City of La Porte, 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, 2016. 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, 2016 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, 2016 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.
Profile of the City
The City of La Porte, incorporated in 1892, is located in the southeast quadrant of Harris County andisbounded
on the north by the Houston ship channel, on the east by Galveston Bay and the south by theBayport 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 1B. 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
fund type (see Note 1B). The City has also established a section 4 B Sales Tax Corporation (see Note 1B). The
City also has established a Fire Control, Prevention and EMS District (see note 1B). 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. All agencies of the City of La Porte are requiredto
submit requests for appropriation to the City Manager on or before May 26 of each year. The CityManager
uses these requests as the starting point for developing a proposed budget. The City Managerthen presents
this proposed budget tocouncil for review prior to August. The council is required to hold apublic hearing on
the proposed budget andtoadopt a final budget by no later than September 30th. Theappropriated budget is
prepared by fund, function (e.g., public safety) and department (e.g., police). Thedirectors are given latitude
to approve transfers of appropriations within a department. Transfers of appropriations between funds,
however require the special approval of the city council. Budget-to-actualcomparisons are provided in financial
reports for each individual governmental fund for which anappropriated annual budget has been adopted.
For the general fund, this comparison is presented on page61as part of the required supplementary
information. For governmental funds, other than the generalfund, with appropriated annual budgets, this
comparison is presented i n the governmental fund subsectionof this report, which starts on page 75. Formal
budgetary integration is employed as a managementcontrol device during the year for the General Fund and
Enterprise Funds. Formal budget integration isnot employed for the Debt Service and Capital Projects
Funds because effective budgetary control isalternatively achieved through bond indenture provisions and
legallybinding construction contracts,respectively.
Economic Condition
The information presented in the financial statements is perhaps best understood when itis consideredfrom
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
largest concentration of petrochemical plants, and the third largest United States seaport and is a corporation
on 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 s
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 andCore 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; ifnecessary identify additional goals consistent withthe 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 astowhat 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 isan 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.
Mission Statement
The Council reviewed and revised the Mission Statement & Vision Statement of the City and the results
are asfollows:
iii
Vision Statement
Core Values
The City Council wanted to specify the core values under which the City andits 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 LaPorte:
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.
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
to the 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 willbe 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 beheld 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 toaccomplish the goal.
Define action steps. Each objective needs defined action steps showing Council how the goal
willbe 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 andamenities that make La Porte unique
Ensure that all departments and facilities are ready for any disaster
Toencourage economic development/retail development
Toprovide Superior Customer Service
Torevitalize 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:
Toprovide 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 LaPorte
One critical component to ensuring that the elements of the Strategic Plan are being implemented isto provide
regular status reports to the City Council. Staff prepares and presents to council quarterly written reports
supplemented with 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 pronouncement 68 regarding pension reporting.
Major Initiatives
Public Works identified additional major infrastructure improvements needed in the upcoming years,
consequently, we issued $10.65 million in certificates of obligation funded by Texas Water Development Board
infiscal year 2017 for utility improvements.
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 fund balance in the General Fund has allowed the City to weather these rising costs.
The city of La Porte is experiencing significant commercial and residential development. Over the past 12
months, multiple restaurants and retail establishments have opened in the City. The Pipeline Grill opened in
December 2015 with an estimated capital investment of $1.2 million. Our TIRZ board and City Council approved
a large entertainment capital investment estimated to exceed $100 million.
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. The Panama Canal expansion is bringing about a significant
growth in warehouse operations and hotels. The deepening and widening of the port is prompting expansion of
outside 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. Additionally several industrial district expansion are
under way worth over $600 million.
Conservative revenue estimates and efforts to reduce expenditures have contributed to the City 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
v
are being funded by utilizing excess fund balances and previously issued debt that had been stranded.
Withthe associated fund draw downs, the remaining fund balances continue to meet operational objectives
andcurrent fiscal policies.
Awards and Acknowledgements
The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence
i n Financial Reporting to the City for its comprehensive annual financial report for the fiscalyear ended
September 30, 2015.This was the thirty-fifth consecutive year that the City has received this prestigious
award. In order to be awarded a Certificate of Achievement, the City published aneasily readable and
efficiently organized comprehensive annual financial report. This report satisfied bothgenerally 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 andwe are
submitting itto the GFOA to determine its eligibility for another certificate. Inaddition, the government
also received the GFOA Distinguished Budget Award for itsannual budgetdocument. In order to qualify
for the Distinguished Budget Presentation Award, the government's budgetdocument was judged to be
proficient i n several categories, including as a pol icy document, a financialplan, an operations guide and
a communications device. Other financial awards to the City are the Popular Financial Report Award from
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 andadministration 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 andcity 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,
vi
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of La Porte,
Texas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 2015
vii
Citizens
Legal
Mayor & City
City Secretary
Council
Municipal
Court
Emergency Management
Human Resources
City
Manager
Information
Economic Development
Technologies
Assistant City Manager
Parks
Fire/EMSPoliceFinancePublic WorksPlanningGolf Course
& Recreation
Fire PolicePublic Works Parks Planning &
AccountingClub House
PreventionAdmin.Admin.MaintenanceEngineering
Fire
PatrolTaxStreetsRecreationGIS DivisionMaintenance
Suppression
Emergency
Criminal ResidentialSpecial Inspection
Medical Utility Billing
InvestigationSolid WasteServicesServices
Services
Support Commercial Parks
Purchasing
ServicesSolid WasteAdmin.
Water
Production
Water
Distribution
Waste Water
Collection
Waste Water
Treatment
Airport
La Porte
Area Water
Authority
Motor Pool
viii
CITY OF LA PORTE, TEXAS
LIST OF ELECTED AND APPOINTED OFFICIALS
For the Year Ended September 30, 2016
Elected OfficialsPosition
Louis RigbyMayor
Danny EarpMayor ProTemDistrict One
Chuck EngelkenCouncil Member District Two
Daryl LeonardCouncil Member District Three
Kristin MartinCouncil Member District Four
Jay MartinCouncil Member DistrictFive
Mike ClausenCouncil Member District Six
John ZemanekCouncil Member At Large A
Dottie KaminskiCouncil MemberAt Large B
City ManagementPosition
Corby AlexanderCity Manager
Traci LeachAssistance City Manager
Ken AdcoxPolice Chief
Don PennellInterim Director of Public Works
Patrice FogartyCity Secretary
Denise MitranoMunicipal Judge
Michael G. DolbyDirector of Finance
ix
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FINANCIAL SECTION
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INDEPENDENT AUDITORSREPORT
To the Honorable Mayor and Members
of the City Council and Citizens
City of La Porte, 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,
6, which collectively comprise the
anagement 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.
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, which represents
.3 percent and 4 percent, respectively, of the assets and revenues of the aggregate other governmental
funds and 8 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.
1
An audit involves performing procedures to obtain audit evidence about the amounts and
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
that are appropriates in the circumstances, but not for the purpose of expressing an opinion on the
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.
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, 2016, 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.
As discussed in Note I to the financial statements, in 2016 the City adopted new accounting
guidance, Governmental Accounting Standards (GASB) Statement No. 72, Fair Value Measurement
and Application.Our opinion is not modified with respect to this matter.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
iscussion and analysis, budgetary comparison information and pension information on
pages 4 through 12 and 61 through 66, 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
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
inancial statements.
2
Other Information
Our audit was conducted for purposes of forming opinions on the financial statements that
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.
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.
In accordance with Government Auditing Standards, we have also issued our report dated March
15, 2017, on our consideration of the City 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 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 internal control
over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standardsin considering the City internal control over financial
reporting and compliance.
Waco, Texas
March 15, 2017
3
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DISCUSSION AND ANALYSIS
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CITY OF LA PORTE, TEXAS
statements this narrative overview and analysis of the financial activities of the City for the fiscal year
ended September 30, 2016. It should be read in conjunction with the accompanying letter of transmittal
and the accompanying basic financial statements.
Overview of the Financial Statements
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
-sector
business.
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.
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 15of 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
-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 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 11 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 18of 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
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 24of 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 60of this report.
5
Other Information. In addition to the basic financial statements and the accompanying notes, this
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
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
Government-Wide Financial Analysis
For the City, assets and deferred outflows exceed liabilities and deferred inflows by $130,394,368 as of
September 30, 2016, in the primary government as follows:
City's Net Position
September 30, 2016 and 2015
Governmental ActivitiesBusiness-Type ActivitiesTotals
201620152016201520162015
Assets
Current and other assets$79,187,736$73,547,374$10,203,038$9,519,546$89,390,774$83,066,920
83,667,76581,477,51034,619,54336,085,511118,287,308117,563,021
Capital assets
162,855,501155,024,88444,822,58145,605,057207,678,082200,629,941
Total Assets
Deferred Outflows of
10,291,6314,454,6371,022,841372,82511,314,4724,827,462
Resources
Liabilities
Other liabilities4,010,0836,059,1721,007,0361,450,7555,017,1197,509,927
78,191,21473,061,9634,245,8764,293,55182,437,09077,355,514
Long-term liabilities
outstanding
82,201,29779,121,1355,252,9125,744,30687,454,20984,865,441
Total Liabilities
1,033,661574,975110,31664,0761,143,977639,051
Deferred Inflows of Resources
Net Position:
Net investment in capital
assets48,367,01743,582,70434,291,66434,807,77382,658,68178,390,477
Restricted17,854,93514,507,643846,4001,250,85018,701,33515,758,493
23,690,22221,693,0645,344,1304,110,87729,034,35225,803,941
Unrestricted
$89,912,174$79,783,411$40,482,194$40,169,500$130,394,368$119,952,911
Total Net Position
Net Investment in Capital Assets
63.4%) 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
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.
6
Restricted Net Position
$18,701,335 or 14.3% represents resources that are subject to
external restriction on how they may be used.
Unrestricted Net Position
The remaining balance is unrestricted net position, $29,034,352 or 22.3%, and may be used to meet the
remained relatively stable
compared to the prior year.
2016,
with comparative data total for the year ended September 30, 2015. Governmental activities increased
y$10,128,763. Business-type activities increased net position by $312,694.
City's Changes in Net Position
For the Years Ended September 30, 2016 and 2015
Governmental ActivitiesBusiness-Type ActivitiesTotals
201620152016201520162015
Revenues
Program revenues:
Charges for services$9,150,694$10,295,277$8,510,639$7,955,584$17,661,333$18,250,861
Operating grants and
contributions454,862331,364--454,862331,364
Capital grants and
607,3573,030,480534,168787,2851,141,5253,817,765
contributions
General revenue:
Property taxes24,098,17420,765,774--24,098,17420,765,774
Other taxes12,163,16913,155,689--12,163,16913,155,689
Industrial payments14,377,60212,269,152--14,377,60212,269,152
Investment earnings380,268204,34644,03825,440424,306229,786
Proceeds from insurance------
766,683164,004--766,683164,004
Miscellaneous
61,998,80960,216,0869,088,8458,768,30971,087,65468,984,395
Total Revenues
Expenses
General government14,255,41312,962,387--14,255,41312,962,387
Public safety21,114,93919,081,622--21,114,93919,081,622
Public works4,422,4644,088,146--4,422,4644,088,146
Culture and recreation3,439,7223,497,174--3,439,7223,497,174
Health, welfare and sanitation6,059,8965,748,206--6,059,8965,748,207
Interest on long-term debt1,782,5081,585,354--1,782,5081,585,354
Water services--4,985,9025,064,2874,985,9025,064,287
Sewer services--4,374,7634,347,3094,374,7634,347,309
--210,590230,006210,590230,006
Airport
51,074,94246,962,8909,571,2559,641,60260,646,19756,604,492
Total Expenses
Increase (decrease) in net position
before transfers10,923,86713,253,196(482,410)(873,293)10,441,45712,379,903
(795,104)(1,504,570)795,1041,504,570--
Transfers
10,128,76311,748,626312,694631,27710,441,45712,379,903
Increase (decrease) in net position
79,783,41184,229,13840,169,50040,472,574119,952,911124,701,712
Net position - beginning
-(16,194,353)-(934,351)-(17,128,704)
Prior period adjustment
$89,912,174$79,783,411$40,482,194$40,169,500$130,394,368$119,952,911
Net position - ending
7
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.
Governmental Activities. A comparison of program expenses to program revenues and revenues by
source for governmental activities follows:
Expense and Program Revenues -Governmental Activities
$ 25,000
$ 20,000
$ 15,000
$ 10,000
$ 5,000
$ -
GeneralPublic safetyPublic worksCulture andHealth,Interest on
governmentrecreationwelfare andlong-term
sanitationdebt
ExpensesRevenues
Revenues sources for governmental activities were distributed as follows:
Revenues by Source -Govermental Activities
Charges for
services
Property taxes
Grants and
15%
39%
contributions
2%
Other taxes
20%
Industrial
payments
24%
8
For the year ended September 30, 2016, revenues without transfers in the governmental activities totaled
$61,998,809. This represents an increase of approximately $1,782,723 or 3.0% due to a decrease in
grants.
Business-Type Activities. Revenues without transfers or interest in the business-type activities totaled
$9,088,845, a $320,536 decrease from the prior year. This decrease is due to a decrease in grants and
contributions and charges for services. A comparison between expenses and program revenues (charges
for services) relating to Utility operations follows.
Expenses and ProgramRevenues -Business-Type
6000
5000
4000
Expenses
3000
Revenues
2000
1000
0
Water ServicesSewer Services
The City uses fund accounting to ensure and demonstrate compliance with finance-related legal
requireme
combined ending fund balances of $67,753,358, an increase of $8,852,719 from the prior year. This
increase is due to an increase in property taxes, and industrial payments.
Governmental Funds.-
term inflows, outflows and balances of spendable resources. Such information is useful in assessing the
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 $29,385,827, an increase of $4,169,280 due to an increase in
revenue collections and cost containment
to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned
fund balance represents 76.0% of total general fund expenditures and total fund balance represents
103.3% of the same.
The Debt Service fund has a total fund balance of approximately $3,540,878, all of which is restricted
for the payment of debt service. The net increase in fund balance from the prior year of $380,126 was
due to an increase in property tax revenue.
9
Proprietary Funds.
government-wide financial statements.
Unrestricted net position of the respective proprietary funds are Utility - $2,408,776, La Porte Area
Water Authority - $2,578,718 and Airport - $356,636. The changes in net position of the proprietary
funds for 2016 were as follows: Utility increase of $661,472, La Porte Area Water Authority
decrease of $202,545 and Airport decrease of $146,233.
General Fund Budgetary Highlights
Actual revenues exceeded the final General Fund budgeted revenues by $5,805,850. Property tax,
Industrial Payments, and miscellaneous revenue exceed the projected budget by $2,476,555, $1,940,930
and $655,776, respectively. Licenses and fees and fines and forfeitures also exceeded budget by
$149,926 and $150,322, respectively.
The total appropriations exceeded expenditures by $1,623,933, the majority of which can be attributed
tofive departments. Administration had a positive variance in the amount of $293,654 due to open
positions and reduction in special programs. Planning and engineering had a positive variance in the
amount of $361,791 due to open positions. The variance in Fire and Police for $52,212 and $375,008
was due to open positions in the department. Culture and recreation had a positive variance of $138,427
due to open positions.
Capital Asset and Debt Administration
Capital Assets.-type activities
as of September 30, 2016, amounts to $118,287,308 (net of accumulated depreciation). This investment
incapital assets includes land, buildings, roads, park facilities, water and wastewater plants and service
lines, machinery and equipment, and construction in progress. The total in
investment in capital assets for the current fiscal year was approximately $724,287. The following table
shows capital assets activity for the 2016 fiscal year:
Governmental ActivitiesBusiness-Type ActivitiesTotals
201620152016201520162015
Land$10,289,063$9,525,974$447,791$447,791$10,736,854$9,973,765
Construction in progress12,216,22616,459,209916,411294,38713,132,63716,753,596
Infrastructure14,581,80113,080,230- 14,581,801-13,080,230
Buildings and improvements36,078,58332,752,08531,236,08132,968,68667,314,66465,720,771
10,502,0929,660,0122,019,2602,374,64712,521,35212,034,659
Machinery and equipment
$83,667,765$81,477,510$34,619,543$36,085,511$118,287,308$117,563,021
Total capital assets, net
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 39 40 in the notes to
thefinancial statements.
Long-Term Debt. At the end of the current fiscal year, the City had total bonded debt outstanding of
$35,470,000 of this amounts, $35,120,000 is backed by the full faith and credit of the City, and the
remainder represents revenues bonds secured solely by specific revenue sources.
10
The City of La Porte maintain
Additional information on long-term debt activity can be found on pages 40 44 in the notes to the
financial statements.
The unemployment rate for the City of La Porte is current 5.8 percent which is an increase from the rate
of 4.64.8
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, 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 2016. 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):
$3.5
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
20122013201420152016
11
Sales tax revenues trends (in millions):
$12.0
$10.0
$8.0
$6.0
$4.0
$2.0
$0.0
20122013201420152016
This financial report is designed to provide our citizens, customers, and creditors a general overview of
ances. 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
BASIC
FINANCIAL STATEMENTS
THIS PAGE LEFT BLANK INTENTIONALLY
CITY OF LA PORTE, TEXAS
STATEMENT OF NET POSITION
SEPTEMBER 30, 2016
Primary Government
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
Assets
Cash and cash equivalents$54,716,363$6,511,908$61,228,271
Investments17,549,5132,458,74820,008,261
Receivables, net of allowance for uncollectibles6,282,6361,225,7827,508,418
Due from other governments516,237-516,237
Inventories122,9876,600129,587
Capital assets:
Capital assets not subject to depreciation22,505,2891,364,20223,869,491
61,162,47633,255,34194,417,817
Capital assets, net of accumulated depreciation
83,667,76534,619,543118,287,308
Total capital assets, net
162,855,50144,822,581207,678,082
Total Assets
Deferred Outflows of Resources
Deferred charge on refunding1,037,729-1,037,729
9,253,9021,022,84110,276,743
Deferred outflows related to pensions
10,291,6311,022,84111,314,472
Total Deferred Outflows of Resources
Liabilities
Accounts payable2,098,717339,3322,438,049
Accrued liabilities649,11256,169705,281
Accrued interest-533533
Unearned revenue5,915-5,915
Customer deposits-611,002611,002
Other liabilities1,256,339-1,256,339
Long-term liabilities:
Due within one year3,002,148328,5843,330,732
75,189,0663,917,29279,106,358
Due in more than one year
82,201,2975,252,91287,454,209
Total Liabilities
Deferred Inflows of Resources
Deferred gains on refunding-937937
1,033,661109,3791,143,040
Deferred inflows related to pensions
1,033,661110,3161,143,977
Total Deferred Inflows of Resources
Net Position
Net investment in capital assets48,367,01734,291,66482,658,681
Restricted for:
Debt service5,392,916846,4006,239,316
Economic development5,739,831-5,739,831
Senior citizen programs10,543-10,543
Replacement of trees623,265-623,265
Municipal court building
and technology393,458-393,458
Park improvements423,455-423,455
Public safety1,753,703-1,753,703
Public works3,517,764-3,517,764
23,690,2225,344,13029,034,352
Unrestricted
$89,912,174$40,482,194$130,394,368
Total Net Position
The notes to the financial statements are an
13
integral part of this statement.
CITY OF LA PORTE, TEXAS
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Program Revenue
OperatingCapital Grants
Charges forGrants andand
Function/ProgramsExpensesServicesContributionsContributions
Primary Government
Governmental Activities
General government$14,255,413$3,035,577$-$-
Public safety21,114,9391,913,289436,375-
Public works4,422,464343,68217,731607,357
Culture and recreation3,439,7221,614,085756-
Health, welfare and sanitation6,059,8962,244,061--
Interest on long-term debt
1,782,508---
Total Governmental Activities
51,074,9429,150,694454,862607,357
Business-Type Activities
Water services4,985,9024,795,719-534,168
Sewer services4,374,7633,652,071--
Airport
210,59062,849--
Total Business-Type Activities
9,571,2558,510,639-534,168
Total Primary Government$60,646,197$17,661,333$454,862$1,141,525
General revenues:
Taxes:
Property taxes
Sales and use taxes
Industrial payments
Franchise taxes
Unrestricted investment earnings
Proceeds from insurance
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
14
integral part of this statement.
Net (Expense) Revenue and Changes in Net Position
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
$( 11,219,836)$-$( 11,219,836)
( 18,765,275)-( 18,765,275)
( 3,453,694)-( 3,453,694)
( 1,824,881)-( 1,824,881)
( 3,815,835)-( 3,815,835)
( 1,782,508)-( 1,782,508)
( 40,862,029)-( 40,862,029)
-343,985343,985
-( 722,692)( 722,692)
-( 147,741)( 147,741)
-( 526,448)( 526,448)
( 40,862,029)( 526,448)( 41,388,477)
24,098,174-24,098,174
9,862,705-9,862,705
14,377,602-14,377,602
2,300,464-2,300,464
380,26844,038424,306
--
766,683-766,683
( 795,104)795,104-
50,990,792839,14251,829,934
10,128,763312,69410,441,457
79,783,41140,169,500119,952,911
$89,912,174$40,482,194$130,394,368
15
CITY OF LA PORTE, TEXAS
BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2016
OtherTotal
Debt ServiceGovernmentalGovernmental
General FundFundFundsFunds
Assets
Cash and cash equivalents$28,813,106$3,371,493$19,032,777$51,217,376
Investments11,704,462-4,378,19716,082,659
Receivables, net of allowance for
uncollectible5,095,096242,550938,2576,275,903
Due from other governments--396,310396,310
89,165--89,165
Inventories
45,701,8293,614,04324,745,54174,061,413
Total Assets
Liabilities
Accounts payable1,528,670-440,4331,969,103
Accrued liabilities588,165-3,295591,460
Due to others--1,5001,500
Unearned revenue--2,7042,704
866,989--866,989
Other payables
2,983,824-447,9323,431,756
Total Liabilities
Deferred Inflows of Resources
Unavailable revenue - property taxes421,57173,165-494,736
Unavailable revenue - fines and fees499,443--499,443
Unavailable revenue - EMS1,177,004--1,177,004
705,116--705,116
Unavailable revenue - other
Total Deferred Inflows
2,803,13473,165-2,876,299
of Resources
Fund balances
Nonspendable:
Inventories89,165--89,165
Restricted:
Debt service-3,540,8781,616,6305,157,508
Economic development--5,739,8315,739,831
Senior citizen programs--10,54310,543
Replacement of trees--623,265623,265
Municipal court building
and technology--393,458393,458
Park improvements--423,455423,455
Public safety--1,753,7031,753,703
Capital projects--8,601,7098,601,709
Public works--2,157,3392,157,339
Committed:
Construction4,000,000-2,977,6766,977,676
Health funds2,000,000--2,000,000
Assigned4,439,879--4,439,879
29,385,827--29,385,827
Unassigned
39,914,8713,540,87824,297,60967,753,358
Total Fund Balances
Total Liabilities, Deferred Inflows
$45,701,829$3,614,043$24,745,541$74,061,413
of Resources and Fund Balances
The notes to the financial statements are an
16
integral part of this statement.
CITY OF LA PORTE, TEXAS
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO
THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2016
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balance, governmental funds$67,753,358
Capitalassetsusedingovernmentalactivitiesarenotcurrentfinancialresourcesandthereforeare
notreportedinthisfundfinancialstatement,butarereportedinthegovernmentalactivitiesofthe
Statement of Net Position.73,038,885
Certainotherlong-termassets(propertytaxes,courtfines,EMSandotherreceivables)arenot
availabletopaycurrentperiodexpendituresandthereforearenotreportedinthisfundfinancial
statement, but are reported in the governmental activities of the statement of net position.
2,876,299
Someliabilitiesanddeferredoutflowsandinflowsarenotdueandpayableinthecurrentperiodand
arenotincludedinthefundfinancialstatement,butareincludedinthegovernmentalactivitiesof
the statement of net position.
Bonds payable( 22,815,000)
Certificates of obligation payable( 12,335,000)
Premium on bonds( 1,627,335)
Deferred charge on refunding1,037,729
Interest payable( 46,023)
Due to developer( 5,509,405)
Compensated absences( 3,000,345)
Deferred resources related to pensions8,220,241
Net pension liability( 19,512,126)
Net OPEB obligation( 12,056,360)
Theassetsandliabilitiesofcertaininternalservicefundsarenotincludedinthefundfinancial
statements but are included in the governmental activities of the Statement of Net Position.
13,887,256
$89,912,174
Net position of governmental activities
The notes to the financial statements are an
17
integral part of this statement.
CITY OF LA PORTE, TEXAS
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
OtherTotal
Debt ServiceGovernmentalGovernmental
General FundFundFundsFunds
Revenues
Property taxes$18,305,055$3,313,400$2,216,993$23,835,448
Sales and use taxes4,492,888-4,461,3518,954,239
Franchise taxes2,300,464--2,300,464
Industrial payments14,377,602--14,377,602
Other taxes98,865-809,601908,466
Licenses and permits596,451--596,451
Fines and forfeits1,754,145-241,9281,996,073
Charges for services6,223,039-332,1896,555,228
Intergovernmental--1,024,0971,024,097
Investment earnings240,4624,543104,546349,551
693,776-34,614728,390
Miscellaneous
49,082,7473,317,9439,225,31961,626,009
Total Revenues
Expenditures
Current:
General government10,379,732-1,326,31511,706,047
Public safety16,971,679-1,352,00818,323,687
Public works2,869,799-159,1543,028,953
Health and sanitation2,644,295--2,644,295
Culture and recreation5,788,937-59,6765,848,613
Debt Service:
Principal-3,045,0001,236,0854,281,085
Interest and other charges-1,156,851294,2241,451,075
--4,439,3194,439,319
Capital Outlay
38,654,4424,201,8518,866,78151,723,074
Total Expenditures
Excess (deficiency) of revenues
10,428,305( 883,908)358,5389,902,935
over (under) expenditures
Other Financing Sources (Uses)
Refunding bonds issued-3,165,000-3,165,000
Premium on general obligation debt-403,795-403,795
Payments to escrow agent-( 3,490,716)-( 3,490,716)
Transfers in57,5001,185,9551,607,6692,851,124
( 3,133,582)-( 845,837)( 3,979,419)
Transfers out
Total Other Financing
( 3,076,082)1,264,034761,832( 1,050,216)
Sources and Uses
Net change in fund balances7,352,223380,1261,120,3708,852,719
32,562,6483,160,75223,177,23958,900,639
Fund balance - beginning
$39,914,871$3,540,878$24,297,609$67,753,358
Fund balance - ending
The notes to the financial statements are an
18
integral part of this statement.
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, 2016
Net change in fund balances - total governmental funds:$8,852,719
Amounts reported for Governmental Activities in the Statement of Activities are different because:
Governmentalfundsreportoutlaysforcapitalassetsasexpendituresbecausesuchoutlaysuse
currentfinancialresources.Incontrast,theStatementofActivitiesreportsonlyaportionofthe
outlayasexpense.Theoutlayisallocatedovertheassets'estimatedusefullivesasdepreciation
expensefortheperiod.Thisistheamountbywhichdepreciation$4,060,372exceededcapital
outlays of $4,636,701 in the current period.
4,517
Governmentalfundsreporttheentirenetsalesprice(proceeds)fromthesaleofanassetasan
inflowbecauseitprovidescurrentfinancialresources.Incontrast,theStatementofActivities
reportsonlythegainonthesaleofassets.Thus,thechangeinnetassetsdiffersfromthechangein
fund balance by the book value of the assets sold and disposed.
( 1,485)
Governmentalfundsdonotpresentrevenuesthatarenotavailabletopaycurrentobligations.In
contrast, such revenues are reported in the Statement of Activities when earned.
342,083
Repaymentofbondprincipalandpaymentstodevelopersareanexpenditureinthegovernmental
fund, but the repayment of principal reduces long-term liabilities in the statement of net position.
3,900,206
Proceedsfromtheissuanceoflong-termdebtandpremiumonlong-termdebtarereportedas
otherfinancingsourcesinthegovernmentalfunds.Inthegovernment-widestatements,proceeds
are treated as an increase in long-term liabilities.( 78,079)
Someexpensesreportedinthestatementofactivitiesdonotrequiretheuseofcurrentfinancial
resources and these are not reported as expenditures in governmental funds:
3,704
Change in interest payable
( 118,215)
Change in refunding gain and loss
163,957
Change in premiums on issuance of bonds
5,897,513
Change in deferred outflows related to pensions
( 458,686)
Change in deferred inflows related to pensions
( 6,548,862)
Change in net pension liability
( 1,636,880)
Change in net OPEB obligation
110,653
Change in compensated absences
Internalservicefundsareusedbymanagementtochangethecostofcertainactivities,suchas
fleetmaintenanceandinformationtechnology,toindividualfunds.Thenetrevenue(expense)of
certain internal service funds is reported with governmental activities.
( 304,382)
$10,128,763
Change in net position of governmental activities
The notes to the financial statements are an
19
integral part of this statement.
CITY OF LA PORTE, TEXAS
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2016
Governmental
Business-Type Activities
Activities
Internal Service
UtilityLPAWAAirportTotalsFund
Assets
Current Assets:
Cash and cash equivalents$4,229,917$2,022,186$259,805$6,511,908$3,498,987
Investments1,507,979845,318105,4512,458,7481,466,854
Accounts receivable, net of allowance
for doubtful accounts1,070,808144,2604,7751,219,843-
Due from other governments----119,927
Accrued interest receivable3,6682,0152565,9396,733
6,600--6,60033,822
Inventories
6,818,9723,013,779370,28710,203,0385,126,323
Total Current Assets
Non-Current Assets:
Capital assets:
Land and improvements224,308-223,483447,791147,765
Construction in progress916,411--916,411-
Buildings and improvements57,620--57,620-
Improvements other than buildings68,180,14215,470,9215,758,42089,409,483-
Vehicles and equipment3,926,9396,130-3,933,06918,015,983
( 46,185,122)( 10,021,670)( 3,938,039)( 60,144,831)( 8,827,889)
Less accumulated depreciation
27,120,2985,455,3812,043,86434,619,5439,335,859
Total Non-Current Assets
33,939,2708,469,1602,414,15144,822,58114,462,182
Total Assets
Deferred Outflows of Resources
1,013,626-9,2151,022,841-
Deferred outflows related to pensions
1,013,626-9,2151,022,841-
Total Deferred Outflows of Resources
20
CITY OF LA PORTE, TEXAS
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2016
Governmental
Business-Type Activities
Activities
Internal Service
Utility FundLPAWAAirportTotalsFund
Liabilities
Current Liabilities:
Accounts payable231,439107,191702339,332129,614
Accrued liabilities55,738-43156,16911,629
Accrued interest-533-533-
Unearned revenue----3,211
Customer deposits609,502-1,500611,002-
Claims and judgements----387,850
Long-Term Debt, Current Portion
Compensated absences8,584--8,584-
-320,000-320,000-
Bonds payable
905,263427,7242,6331,335,620532,304
Total Current Liabilities
Non-Current Liabilities:
Compensated absences163,105--163,10542,622
Net pension liability2,117,265-19,2482,136,513-
Net OPEB obligation1,609,795--1,609,795-
-7,879-7,879-
Bonds payable
3,890,1657,87919,2483,917,29242,622
Total Non-Current Liabilities
4,795,428435,60321,8815,252,912574,926
Total Liabilities
Deferred Inflows of Resources
Deferred gain on refundings-937-937-
108,394-985109,379-
Deferred inflows related to pensions
108,394937985110,316-
Total Deferred Inflows of Resources
Net Position
Net investment in capital assets27,120,2985,127,5022,043,86434,291,6649,335,859
Restricted for debt service520,000326,400-846,400-
2,408,7762,578,718356,6365,344,1304,551,397
Unrestricted
$30,049,074$8,032,620$2,400,500$40,482,194$13,887,256
Total Net Position
The notes to the financial statements are an
21
integral part of this statement.
CITY OF LA PORTE, TEXAS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Governmental
Business-Type Activities
Activities
Total EnterpriseInternal Service
UtilityLPAWAAirportFundsFund
Revenues
$8,419,819$1,181,318$62,849$9,663,986$8,729,321
Charges for services
8,419,8191,181,31862,8499,663,9868,729,321
Total Operating Revenues
Operating Expenses
Personnel services3,525,716-26,2613,551,977730,752
Supplies and materials384,7294,8631,563391,155416,927
Purchased water-939,140-939,140-
Other services and charges2,692,11585,23033,4522,810,7977,544,808
2,410,956465,687149,3143,025,9571,387,033
Depreciation
9,013,5161,494,920210,59010,719,02610,079,520
Total Operating Expenses
Operating income (loss)( 593,697)( 313,602)( 147,741)( 1,055,040)( 1,350,199)
Non-Operating Revenues (Expenses)
Investment earnings25,21516,7972,02644,03830,717
Gain (loss) on disposal of
capital assets----83,682
( 2,972)( 2,604)-( 5,576)-
Interest expense
Total Non-Operating
22,24314,1932,02638,462114,399
Revenues (Expenses)
Income before contributions( 571,454)( 299,409)( 145,715)( 1,016,578)( 1,235,800)
and transfers
Capital contributions785,92498,169-884,093248,302
Transfers in1,000,000--1,000,000696,352
( 552,998)( 1,305)( 518)( 554,821)( 13,236)
Transfers out
661,472( 202,545)( 146,233)312,694( 304,382)
Change in net position
29,387,6028,235,1652,546,73340,169,50014,191,638
Total net position - beginning
$30,049,074$8,032,620$2,400,500$40,482,194$13,887,256
Total net position - ending
The notes to the financial statements are an
22
integral part of this statement.
CITY OF LA PORTE, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Governmental
Activities
Business-Type Activities
TotalInternal
EnterpriseService
UtilityLPAWAAirportFundsFund
Cash Flows from Operating Activities
Receipts from customers and users$8,445,607$1,199,956$60,449$9,706,012$8,731,996
Disbursed for personnel services( 3,299,944)-( 25,994)( 3,325,938)( 809,978)
( 3,208,043)( 1,303,420)( 35,231)( 4,546,694)( 7,976,926)
Disbursed for goods and services
1,937,620( 103,464)( 776)1,833,380( 54,908)
Net Cash Provided (Used) by Operating Activities
Cash Flows from Noncapital Financing Activities
Transfers from other funds1,000,000--1,000,000696,352
( 552,998)( 1,305)( 518)( 554,821)( 13,236)
Transfers to other funds
Net Cash Provided by (Used by) Noncapital
447,002( 1,305)( 518)445,179683,116
Financing Activities
Cash Flows from Capital and Related
Financing Activities
Proceeds from the sale of equipment----83,682
Principal payments on debt( 262,500)( 670,000)-( 932,500)-
Interest paid on debt( 4,799)( 22,851)-( 27,650)-
Acquisition and construction of capital
assets, net of dispositions( 732,824)( 41,241)-( 774,065)( 2,334,343)
Capital contributions from participants for debt service-2,576-2,576-
-95,593-95,593-
Capital contributions from participants for capital recovery
( 1,000,123)( 635,923)-( 1,636,046)( 2,250,661)
Net Cash Used by Capital and Related Financing Activities
Cash Flows from Investing Activities
Purchase of investments( 1,808,828)( 1,013,962)( 126,489)( 2,949,279)( 1,759,499)
Sale of investments1,848,6101,736,851131,3123,716,7732,277,152
20,25716,3921,93338,58227,469
Interest received
60,039739,2816,756806,076545,122
Net Cash Provided by (Used by) Investing Activities
Net increase in cash and equivalents1,444,538( 1,411)5,4621,448,589( 1,077,331)
2,785,3792,023,597254,3435,063,3194,576,318
Cash and equivalents, beginning of year
$4,229,917$2,022,186$259,805$6,511,908$3,498,987
Cash and equivalents, at end of year
23
CITY OF LA PORTE, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Governmental
Activities
Business-Type Activities
TotalInternal
EnterpriseService
Utility FundLPAWAAirportFundsFund
Reconciliation of Operating Income (loss) to Net Cash
Provided by Operating Activities
Operating income (loss)( 593,697)( 313,602)( 147,741)( 1,055,040)( 1,350,199)
Adjustments to reconcile operating income (loss) to net
cash provided by operating activities:
Depreciation2,410,956465,687149,3143,025,9571,387,033
(Increase) decrease in accounts receivable( 13,179)18,638( 2,400)3,059-
(Increase) decrease in deferred outflow-pensions( 644,114)-( 5,902)( 650,016)-
Increase (decrease) in accounts payable( 131,199)( 274,187)( 216)( 405,602)( 15,191)
Increase (decrease) in accrued liabilities( 73,749)-( 670)( 74,419)( 18,322)
Increase (decrease) in unearned revenue----2,675
Increase (decrease) in customer deposits38,967--38,967-
Increase (decrease) in claims----( 51,843)
Increase (decrease) in compensated absences( 13,227)--( 13,227)( 9,061)
Increase (decrease) in net pension liability683,686-6,397690,083-
Increase (decrease) in OPEB obligation225,328--225,328-
47,848-44248,290-
Increase (decrease) in deferred inflow-pensions
$1,937,620$( 103,464)$( 776)$1,833,380$( 54,908)
Net Cash Provided (Used) by Operating Activities
Noncash investing, capital, and financing activities:
$785,924$-$-$785,924$248,302
Contributions of capital assets
The notes to the financial statements are an
24
integral part of this statement.
CITY OF LA PORTE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2016
I.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
under the laws of the State of Texas on
-
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
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
its have been included as blended component units
because of the significance of their operations and financial relationships with the City.
-member board
appointed by the City Council. Although it is a legally separate entity, the Authority provides
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 -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.
25
The Section 4B 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.
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
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
distort the direct costs and program revenues reported for the various functions concerned.
C.Fund Financial Statements
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.
26
The City reports the following major enterprise funds:
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.
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
thegovernmental 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 acitivities 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 oreconomic resources. The basis of accounting
indicates the timing of transactions or events for recognition in the financial statements.
27
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.
The governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose theCity considers revenues to be available if they are collected
within 60 days of the end of the current fiscal period. Expenditures generally are recorded when
a liability is incurred, as under accrual accounting. However, debt service expenditures, as well
as expenditures related to compensated absences and claims and judgements, are recorded only
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 time requirements, and the amount is received during the period or within
the availability period for this revenue source (within 60 days of year end). Expenditure-driven
grants are recognized as revenue when the qualifying expenditures have been incurred and all
other eligibility requirements have been met, and the amount is received during the period 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 flows,
Proprietary Fund types consider temporary investments with a maturity of three months or
less when purchased to be cash equivalents.
28
Investments for the City are reported at fair value, except for the position in investment
pool-like pools and are reported at the net asset
value per share (which approximates fair value) even though it is calculated using the
amortized cost method. A 2a7-like pool is one which is not registered with the Securities and
Company Act of 1940.
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.
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
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 DescriptionUseful Life
Buildings20 years
Building improvements20 years
Infrastructure20-30 years
Vehicles4-10 years
Machinery and equipment4-10 years
Water and sewer systems20-10 years
29
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
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
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.
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.
30
Deferred gain on refunding - A deferred gain 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 short of the life of the refunded or refunding debt.
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
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.
Policies relating to the accrual payment of these benefits are as follows:
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
consider restricted net position to have been depleted before unrestricted net position is
applied.
31
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
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
refundings.
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.
Unrestricted net position This component of net position consists of net position that
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.
32
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
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
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.
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
-
the un-
taxes would have been had
the entities land, improvements, and inventory been within the corporate limits of the City.
33
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
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.
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.
34
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
investments to obligations of the U.S. Government or U.S. Government Agencies, fully
collateralized certificat
local government investment pools. The maximum maturity allowed is five years from date of
collateralized mortgage obligations, floating rate investments or swaps.
Deposit and Investment Amounts
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 schedul-end:
Total Reported Value
GovernmentalInternal ServiceEnterprise
FundsFundsFunds
Cash deposits$8,453,485$297,357$148,075
Investment Pools42,219,3283,201,6296,363,833
16,082,6591,466,8552,458,748
US Agency Securities
$66,755,472$4,965,841$8,970,656
Fair Value
Measurement and Application. GASB 72 was issued to address accounting and financial reporting
issues related to fair value measurement.
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.
The City has the following recurring fair value measurements as of September 30, 2016:
U.S. Treasury securities of $20,008,262 were valued using a pricing model (Level 2 inputs).
35
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 CarryingMaturity
Investment TypeValue(months)
Public funds investment pools$51,784,79048.0
Federal Home Loan Mortgage Corporation (FHLMC)10,008,20625.8
Federal Farm Credit Bank (FFCB)4,000,26027.0
5,999,79633.0
Federal Home Loan Bank (FHLB)
$71,793,052
Total carrying value
Portfolio weighted average maturity22.3
he 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 ReportedPercentage of
Investment TypeValueTotal Portfolio
Investment Pools$51,784,79072.13 %
20,008,26227.87 %
US Agency Securities
$71,793,052100.00 %
Total
Credit Risk
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.
36
PROPERTY TAX
The appraisal of property within the City is the responsibility of the Harris County Appraisal District
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
y in October
on the basis of the s 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
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 2016
were $0.605 and $0.105, respectively, per $100 of assessed valuation. The 2015 assessed value and
total tax levy as adjusted through September 30, 2016 were $3,028,282,747 and $21,500,808
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
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 A
Council based on the appraised values and operating needs of the City.
37
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, and nonmajor governmental funds in the aggregate, including the applicable
allowances for uncollectible accounts.
DebtOtherTotal
GeneralServiceGovernmentalGovernmental
Receivables:
Taxes$2,946,366$317,028$912,778$4,176,172
Mowing and
demolition586,233--586,233
EMS1,958,019--1,958,019
Solid waste135,864--135,864
Municipal court499,443--499,443
Other153,149-14,846167,995
Interest28,367-10,63339,000
Allowance for
(1,212,345)(74,478)-(1,286,823)
uncollectibles
$5,095,096$242,550$938,257$6,275,903
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 $41,021.
38
CAPITAL ASSETS
Capital assets activity for the year ended September 30, 2016, was as follows:
BalanceBalance
September 30,Reclassification/September 30,
2015Increases(Decreases)2016
Governmental Activities:
Capital assets, not being deprecated:
Land$9,525,974$763,089$-$10,289,063
16,459,2091,019,001(5,261,984)12,216,226
Construction in progress
Total capital assets, not
25,985,1831,782,090(5,261,984)22,505,289
being depreciated
Capital assets, being depreciated:
Buildings and improvements36,857,5231,409,260(9,897)38,256,886
Improvements other than buildings26,294,7204,221,737(24,926)30,491,531
Infrastructure40,391,8892,923,172-43,315,061
20,924,5952,834,371(1,183,719)22,575,247
Machinery and equipment
124,468,72711,388,540(1,218,542)134,638,725
Total capital assets, being depreciated
Less accumulated deprecation for:
Buildings and improvements(19,022,545)(1,412,299)8,412(20,426,432)
Improvements other than buildings(11,377,613)(890,715)24,926(12,243,402)
Infrastructure(27,311,659)(1,421,601)-(28,733,260)
(11,264,583)(1,696,375)887,803(12,073,155)
Machinery and equipment
(68,976,400)(5,420,990)921,141(73,476,249)
Total accumulated depreciation
Total capital assets being
55,492,3275,967,550(297,401)61,162,476
depreciated, net
$81,477,510$7,749,640$(5,559,385)$83,667,765
Totals
BalanceBalance
September 30,Reclassification/September 30,
2015Increases(Decreases)2016
Business-Type Activities:
Capital assets, not being deprecated:
Land$447,791$-$-$447,791
294,387622,024-916,411
Construction in progress
Total capital assets, not
742,178622,024-1,364,202
being depreciated
Capital assets, being depreciated:
Buildings and improvements57,620--57,620
Improvements other than buildings88,704,964704,520-89,409,484
3,699,624233,445-3,933,069
Machinery and equipment
92,462,208937,965-93,400,173
Total capital assets, being depreciated
Less accumulated deprecation for:
Buildings and improvements(50,991)(424)-(51,415)
Improvements other than buildings(55,742,907)(2,436,701)-(58,179,608)
(1,324,977)(588,832)-(1,913,809)
Machinery and equipment
(57,118,875)(3,025,957)-(60,144,832)
Total accumulated deprecation
Total capital assets being
35,343,333(2,087,992)-33,255,341
depreciated, net
$36,085,511$(1,465,968)$-$34,619,543
Totals
39
Depreciation was charged to functions/programs of the governmental activities of the primary
government as follows:
General government$739,067
Public safety1,682,518
Public works1,122,685
Parks and recreation489,687
Capital assets held by the City's internal service
funds are charged to various functions based
1,387,033
on their usage of the assets
$5,420,990
Total governmental activities
Construction contract commitments outstanding as of September 30, 2016, are as follows:
TotalRemaining
FundProjectIn ProgressCommitment
General CIP FundStreet and Drainage$7,951,964$202,998
Drainage ImprovementsDrainage Improvements1,369,263745,009
Restricted FundsDrainage Improvements1,175,49627,937
Utility FundMeter Replacement Program285,59040,952
Utility FundElevated Water Tower Painting186,025103,950
444,795498,260
Utility FundWater System Improvements
$13,133,011$1,619,106
Totals
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.
40
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,
2016:
GovernmentalBusiness-Type
2005 General Obligation Serial Bonds
due in annual payments through March 15, 2025; interest at 3.75% to
4.25% $7,675,000 issued to construct a police facility.$400,000$-
2005 Certificates of Obligation
due in annual payments through March 15, 2025; interest at 2.8% to 3.8%
$1,800,000 issued for water and sewer improvements and fire truck.90,000-
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
140,000-
improvements.
2006 Certificates of Obligation
due in annual payments through March 15, 2025; interest at 3.75% to
315,000-
4.3% $5,765,000 issued for police facility, sports and water and sewer
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.4,535,000-
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.1,705,000-
2010 LPAWA Contract Revenue Refunding Bonds
due in annual payments through March 15, 2017; interest at 2.50% to
4.00% $4,085,000 issued to refunding previous debt.-320,000
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.9,125,000-
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.8,310,000-
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.7,395,000-
2016 General Obligation Refunding Bonds
due in annual payments through March 15, 2029; interest at 2.00% to
3,135,000-
4.00% $3,165,000 issued to refund previous debt.
$35,150,000$320,000
Total Bonds Payable
41
-term liabilities for the year ended September 30, 2016 are as follows:
BalanceBalanceAmounts Due
September 30,September 30,Within One
2015Additions(Reductions)2016Year
Governmental Activities:
Bonds payable:
General obligation bonds$21,220,000$3,165,000$( 1,570,000)$22,815,000$1,725,000
Certificates of obligation17,230,000-(4,895,000)12,335,0001,125,000
1,400,517403,795(176,977)1,627,335-
Premium on bond issuance
39,850,5173,568,795(6,641,977)36,777,3352,850,000
Total bonds payable
Due to developers6,786,8521,465,101(1,514,180)6,737,773-
Retainage payable301,410-(236,757)64,653-
Compensated absences3,162,68185,931(205,645)3,042,967152,148
Net pension liability-TMRS12,832,2466,662,230(244,471)19,250,005-
Net pension liability-TESRS131,018157,158(26,055)262,121-
10,419,4802,195,059(558,179)12,056,360-
Net OPEB obligation
$73,484,204$14,134,274$( 9,427,264)$78,191,214$3,002,148
Total Governmental Activities
BalanceBalanceAmounts Due
September 30,September 30,Within One
2015Additions(Reductions)2016Year
Business-Type Activities:
Bonds Payable:
Revenue bonds$990,000$-$( 670,000)$320,000$320,000
Public property finance
certificates of obligation262,500-(262,500)--
25,238-(17,359)7,879-
Premium on bond issuance
1,277,738-(949,859)327,879320,000
Total Bonds Payable
Compensated absences184,91653,242(66,469)171,6898,584
Net pension liability-TMRS1,446,430717,217(27,134)2,136,513-
1,384,467293,090(67,762)1,609,795-
Net OPEB obligation
$4,293,551$1,063,549$( 1,111,224)$4,245,876$328,584
Total Business-Type Activities
Long-term liabilities applicable to 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.
42
Revenue Bonds
Water and Sewer Revenue Bonds constitute special obligations of the City solely secured by a lien
on and pledge of the net revenues of water and sewer system. On May 31, 2010, the La Porte Water
Authority issued $4.085 million Contract Revenue Refunding Bonds, Series 2010, to defease $2.95
million of unlimited tax bonds. The Revenue Bonds are collateralized by the net revenue of the La
Porte Area Water Authority and are payable through September 30, 2017. The ordinances provide
that the revenue of the system is to be used first to pay operating and maintenance expenses of the
system and second to establish and maintain the Revenue Bond funds. Remaining revenues may then
be used for any payments expected to require 64 percent of net revenues. Principal and interest paid
for the current year and net system revenues were $692,850 and $269,077. The ordinances also
contain provisions, which, among other items, restrict the issuance of additional Revenue Bonds
unless the special funds noted above contain the require amounts and certain financial ratios are met.
The City is in compliance with all significant financial requirements of as September 30, 2016.
Thebond type are as follows:
Governmental Activities
FiscalGeneral Obligation BondsCertificate of Obligation
YearPrincipalInterestPrincipalInterest
2017$1,725,000$681,342$1,125,000$382,361
20182,195,000624,422745,000348,680
20192,470,000558,931770,000321,930
20202,465,000485,300800,000294,205
20212,270,000412,650830,000265,405
20222,335,000343,575855,000236,468
20232,395,000272,625885,000207,150
20242,460,000197,275915,000176,203
20252,490,000119,125950,000143,487
2026470,00071,000980,000110,956
2027495,00051,700905,00083,938
2028510,00031,600925,00061,063
2029535,00010,700950,00035,250
--700,00010,500
2030
$22,815,000$3,860,245$12,335,000$2,677,596
Business-Type Activities
Contract Revenue Bonds
Fiscal
YearPrincipalInterest
$320,000$6,400
2017
$320,000$6,400
Prior Year Refunding of Debt
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 trust
inancial statements. As of
September 30, 2016, the City does not have bonds considered defeased and outstanding.
43
Advance Refunding
The City issued $3,165,000 of general obligation refunding bonds to provide resources to purchase
U.S. Government State and Local securities that were placed in an irrevocable trust for the purchase
of generating resources for all future debt service payments of $3,490,716 of certificate of
obligations and refunding bonds. As a result, the refunded bonds are considered to be defeased and
the liability has been removed from the governmental activities column of the statement of net
position. The reacquisition price exceeded the net carrying amount of the old debt by $57,696. This
amount is being netted against the old debt and amortized over the remaining life of the old debt,
which is shorter than the life of the new debt issued. This advance refunding was undertaken to
reduce total debt service payments over the next 14 years by $541,401 and resulted in an economic
gain of $477,612.
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.; and Retreat at Bay Forest, LP., 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.
$12,096,488 including interest at May
27, 2009. In the current fiscal year, the Developer was reimbursed $1,147,826. To date,
reimbursements in the amount of $8,939,782 have been made to Port Crossing Liberty for
incremental tax value gained. Interest was recalculated, and payments were applied to interest first,
then principal.
$224,760, including interest of
$36,885 for the pilot channel and excavation costs as of November 20, 2014. No additional interest
will be due under the agreement. During the current fiscal year, a reimbursement of $46,636 was
applied to principal.
including interest at August 24, 2016. In the current fiscal year, the Developer was reimbursed
$17,940 for interest.
including interest at August 24, 2016. In the current fiscal year, the Developer was reimbursed
$5,769 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 La Porte, Ltd.$7,103,500
44
INTERFUND ACTIVITY
The composition of interfund transfers for the year are as follows:
Transfers To
DebtOtherInternal
Transfers FromGeneral ServiceGovernmentalUtilityServiceTotals
General Fund$-$-$1,500,000$1,000,000$633,582$3,133,582
Other Governmental57,500680,668107,669--845,837
Utility-505,287--47,711552,998
LPAWA----1,3051,305
Airport----518518
----13,23613,236
Internal Service
$57,500 1,185,955$$1,607,669$1,000,000$696,352$4,547,476
Totals
The purpose of interfund transfers during the current year consisted of the following:
Transfers FromTransfers ToAmountPurpose
Utility FundDebt Service Fund$505,287Annual transfer for debt service
Utility FundInsurance Fund47,711Transfer for liability insurance and workers comp
Airport FundInsurance Fund518Transfer for liability insurance and workers comp
La Porte AreaInsurance Fund1,305Transfer for liability insurance and workers comp
Water Authority
Vehicle Maintenance FundInsurance Fund Transfer for liability insurance and workers comp13,236
Hotel/Motel FundGeneral CIP Fund Transfer for capital projects107,669
Hotel/Motel FundGeneral Fund Transfer for golf course advertising and City57,500
bordering bay for golf expenditures
General FundInsurance Fund Transfer for liability insurance and workers comp633,582
General FundGeneral CIP Fund 1,500,000Transfer for capital projects
General FundUtility Fund 1,000,000Transfer for capital projects
Debt Service Fund680,668 Transfer for debt service
La Porte Development
Corporation (4B)
Total transfers$4,547,476
DEFINED BENEFIT PENSION PLAN TEXAS MUNICIPAL RETIREMENT SYSTEM
Plan Descriptions
The City participates as one of 866 plans in the nontraditional, joint contributory, hybrid defined
benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an
agency created by the State of Texas and administered in accordance with the TMRS Act, Subtitle
G, Title 8, Texas Government Code (the TMRS Act) as an 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
an is a tax-qualified plan under
Sections 401(a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive
annual financial report (CAFR) that can be obtained at www.tmrs.org.
45
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.
and the City-financed monetary credits, with interest, were used to purchase an annuity. Members
may choose to receive their retirement benefit in one of seven payments options. Members may also
choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to
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% 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 (automatic) basis cost of living
adjustments (COLA) 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:
7.0%
Employee deposit rate
2 to 1
Matching ratio (City to employee)
10
Years required for vesting
20 years to any age,
Service retirement eligibility
10 years at age 60 and above
100% repeating
Updated service credit
70% of CPI, repeating
Annuity increase to retirees
At the December 31, 2015 valuation and measurement date, the following employees were covered
by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits182
Inactive employees entitled to but not yet receiving benefits142
374
Active employees
698
46
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 TMRS, the contributions rate for each city
is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method.
The actuarially determined rate is the estimated amount necessary to finance the cost of benefits
earned by employees during the year, with an additional amount to finance any unfunded accrued
liability.
Employees for the City were required to contribute 7.0% of their annual gross earnings during the
fiscal year. The contribution rates for the City were 16.12% and 15.64% in calendar years 2015 and
2016, respectively. The C2016, were
$3,551,472,and were equal to the required contributions.
Net Pension Liability
The Ci2015, and the Total
Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial
valuation as of that date.
The Total Pension Liability in the December 31, 2015 actuarial valuation was determined using the
following actuarial assumptions:
Inflation2.5% per year
Overall payroll growth3.0% per year
Investment rate of return 6.75%, net of pension plan investment
expense, including inflation
Salary increases were based on a service-related table. Mortality rates for active members, 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.
47
Actuarial assumptions used in the December 31, 2015 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. No additional changes were made for the 2014 valuation. After the Asset
Allocation Study Analysis and experience investigation study, the Board amended the long-term
expected rate of return on pensions plan investments from 7% to 6.75%. 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). At its meeting on July 30, 2015, the TMRS
allocation of invested assets is established and may be amended by the TMRS Board of Trustees.
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 target allocation and best estimates of arithmetic real rates return for each major assets
class are summarized in the following table:
Long-Term
Expected Real
TargetRate of Return
Asset ClassAllocation(Arithmetic)
17.5%4.55%
Domestic Equity
17.5%6.10%
International Equity
10.0%1.00%
Core Fixed Income
20.0%3.65%
Non-Core Fixed Income
10.0%4.03%
Real Return
10.0%5.00%
Real Estate
10.0%4.00%
Absolute Return
5.0%8.00%
Private Equity
100.0%
Total
48
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
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.
Increase (Decrease)
Total PensionPlan FiduciaryNet Pension
LiabilityNet PositionLiability
(a)(b)(a) - (b)
Balance at 12/31/2014$137,589,270$123,310,594$14,278,676
Changes for the year:
Service cost3,401,691-3,401,691
Interest9,564,637-9,564,637
Difference between expected and
actual experience
( 500,190)-( 500,190)
Changes of assumptions( 325,022)-( 325,022)
Contributions - employer-3,461,463( 3,461,463)
Contributions - employee-1,506,158( 1,506,158)
Net investment income-181,954( 181,954)
Benefit payments, including refunds
of employee contributions
( 5,304,879)( 5,304,879)-
Administrative expense-( 110,827)110,827
Other changes-( 5,474)5,474
Net changes6,836,237( 271,605)7,107,842
Balance at 12/31/2015$144,425,507$123,038,989$21,386,518
The following presents the net pension liability of the City, calculated using the discount rate of
6.75
rate that is 1-percentage-point lower (5.75%) of 1-percentage-higher (7.75%) than the current rate:
1% Decrease1% Increase
in DiscountDiscountin Discount
Rate (5.75%)Rate (6.75%)Rate (7.75%)
City's net pension liability$42,454,641$21,386,518$4,170,702
49
-
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, 2016, the City recognized pension expense of $4,599,527. At
September 30, 2016, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
Deferred OutflowsDeferred Inflows
of Resourcesof Resources
Differences between expected and actual economic
$-$838,585
experience
Changes in actuarial assumptions-256,307
Difference between projected and actual investment
7,654,443-
earnings
2,584,205-
Contributions subsequent to the measurement date
$10,238,648$1,094,892
Totals
$2,584,205 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, 2017. 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,
2017
$1,654,798
2018
1,654,798
2019
1,687,356
2020
1,562,599
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 www.tesrs.org.
50
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
stem 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 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
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
pouse 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
make contributions for each month an employee of the plan this minimum contribution is $36 per
member. Contributions to the pension plan for the year ended September 30, 2016, were $38,095.
Actuarial Assumptions
The total pension liability in the August 31, 2014, actuarial valuation was determined using the
following actuarial assumptions:
Inflation
3.50%
Salary increases
None
Investment rate of return7.75%, net of pension plan
expense, including inflation
51
Mortality rates were based on the RP-2000 Combined Healthy Lives Mortality Tables for males and
for females projected to 2018 by scale AA.
The actuarial assumptions used in the August 31, 2014, valuation were based on the results of an
actuarial experience study for the period completed in 2008.
The 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 returns, net of pension plan
investment expense and inflation) are developed for each major asset class. These components 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 (3.50%). In
addition, the final 7.75% assumption reflected a reduction of 0.20% for adverse deviation. The target
allocation and expected arithmetic real rates of return for each major asset class are summarized in
the following table:
Long-Term
Target Expected Portfolio
Asset ClassAllocationReal Rate of Return
Equities:
Large cap domestic
32.0%5.2%
Small cap domestic
10.0%5.8%
Developed international
21.0%5.5%
Emerging markets
6.0%5.4%
Master limited partnership
5.0%7.1%
Fixed income:
Domestic
21.0%1.4%
International
5.0%1.6%
Cash
0.0%0.0%
Total100.0%
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, 2014 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. That UAAL
was based on an actuarial value of assets that was $7.9 million less than the plan fiduciary net
position as of August 31, 2014. Because of the 30-year amortization period with the conservative
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.
52
The following presents the net pension liability, calculated using
the discount rate of 7.75%, as well as what the
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
$458,634$262,121$148,880
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At September 30, 2016, the City reported a liability of $262,121 for its proportionate share of the
The net pension liability was measured as of August 31, 2015 and the
total pension liability used to calculate the net pension liability was determined by an actuarial
valuation as of August 31, 2014, and rolled forward to August 31, 2015. The City
he pension plan relative to
contributions of all participating employers to the plan for the period September 1, 2014 through
August 31, 2015.
AtAugust 31, 2015 the City982%
increased from 0.721% at August 31, 2014.
For the year ended September 30, 2016, the City recognized TESRS pension expense of $10,053. At
September 30, 2016, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
DeferredDeferred
Outflows ofInflows of
ResourcesResources
Difference between projected and actual investment
$-$48,148
earnings
Contributions paid to TESRS subsequent to the
38,095-
measurement date
Total$38,095$48,148
$38,095 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, 2017. Other amounts reported as deferred inflows
of resources related to pensions will be recognized in pension expense as follows:
For the Year
Ended September 30,
$9,226
2017
9,226
2018
9,226
2019
20,469
2020
53
RISK MANAGEMENT
The City is expected to various risks of loss related to torts: theft of, damage to, and destruction of
sk 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.
-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.
Activities during the year for the insurance internal service fund included:
Revenues
Charges to divisions$4,581,529
Interfund transfers696,352
Charges to employees419,791
Charges to retirees98,395
Cobra charges17,981
Other20,258
6,737
Interest revenue
$5,841,043
Total revenues
Expenses
Other expenses$71,547
Claims administration219,109
Claims incurred6,001,596
Re-insurance premiums382,432
727,522
Insurance premiums
$7,402,206
Total expenses
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.
54
Changes in the balance of health insurance claims liability for three fiscal years are as follows:
Beginning ofPayments forEnd of Year
Year AccrualClaimsClaimsAccrual
9/30/2014480,584$$5,580,398$5,485,633575,349
9/30/2015575,3494,762,8804,898,536439,693
9/30/2016439,6936,001,5966,053,439387,850
CONTINGENCIES
The City is a defendant in lawsuits. Although the outcome of the lawsuits is not presently
determinable, it is the opinion 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.
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.
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-
budget pursuant to state regulations. At year-end the amount of encumbrances expected to be
honored in the next year were as follows:
FundAmount
General$204,149
Nonmajor governmental641,162
Total$845,311
SOUTHEAST WATER PURIFICATION PLANT
xas have entered into a
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
55
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.
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 connection with
transmission and distribution systems and to provide payment for the interest and principal of all
bonds when the bonds become due and payable.
POST-EMPLOYMENT BENEFITS
Plan Description. In addition to pension benefits described in Note VI, employees who retire from
the City and are eligible for 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-
-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 employees. Employees, who retired from the City before October
1, 1992, have 100% of their coverage paid for by the City. Employees who retired from the City in
1993 and 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 but less than 20 years of
service are required to pay for 10% 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 CityRetiree CostCity CostPer Year
At least 10 but less than 1555%45%$3,500
At least 15 but less than 2025%75%1,500
At least 200%100%-
56
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 La 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 Porte 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 CostCity Cost
at least 20 years60%+dependent premiums40%
21 years55%+dependent premiums45%
22 years50%+dependent premiums50%
23 years45%+dependent premiums55%
24 years40%+dependent premiums60%
25 years35%+dependent premiums65%
26 years30%+dependent premiums70%
27 years25%+dependent premiums75%
28 years20%+dependent premiums80%
29 years15%+dependent premiums85%
30 yearsActive employee/dependent rate
Retirees who are entitled to receive re
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
person becomes eligible for those benefits. Payment for dependent coverage will be at the same rate
as payments for current employees.
57
Annual OPEB Costs and Net OPEB Obligation.
(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 amount actually contributed to the plan, and change
Fiscal Year
201620152014
Annual required contribution (ARC)2,449,101$$2,377,768$2,566,570
Interest on OPEB obligation531,178460,579383,426
( 492,130)( 426,722)( 355,240)
Adjustment to ARC
Annual OPEB cost2,488,1492,411,6252,594,756
( 625,941)( 842,765)( 880,236)
Contributions
Increase in net OPEB obligation1,862,2081,568,8601,714,520
11,803,94710,235,0878,520,567
Net OPEB obligation, beginning of year
$13,666,155$11,803,947$10,235,087
Net OPEB obligation, end of year
employer contributions, and the percentage of annual OPEB cost
contributed to the plan for fiscal years 2016,2015, and 2014 are as follows:
Fiscal Employer
YearAnnual OPEBAmountPercentageNet OPEB
EndedCostContributedContributedObligation
9/30/20142,594,756$$880,23633.9%$10,235,087
9/30/20152,411,625842,76534.9%11,803,947
9/30/20162,488,149625,94125.2%13,666,155
Funded Status and Funding Progress. The funding status of the post-employment plan as of the
most recent actuarial valuation date is as follows:
Schedule of Funding Progress
UnfundedRatio of
ActuarialActuarialUAAL to
ValuationActuarialActuarialAccruedAnnualAnnual
DateValue ofAccruedLiabilityPercentageCoveredCovered
December 31,AssetsLiabilities(UAAL)FundedPayrollPayroll
2014$- 30,887,738$ $ 30,887,738 20,708,593-%$ 149.2%
58
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 funded 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-trend information about
whether the actuarial value of plan assets is increasing or decreasing over time relative to the
actuarial accrued liabilities for benefits. The 2014 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-term
volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-
term perspective of the calculations. In the December 31, 2014, actuarial valuation, the projected
unit credit actuarial cost method was used. The actuarial assumptions included a 4.5 percent
investment rate of return compounded annually (net of administrative expenses), which is a blended
rate of the expected long-
investments calculated based on the funded level of the plan at the valuation date, an annual
healthcare cost trend rate of 7.25 percent initially, reduced by decrements to an ultimate rate of 4.5
percent after 14 years, and a payroll growth rate for projecting normal cost of 3 percent. These rates
include a 3 percent inflation assumption. The actuarial value of assets was determined using
techniques 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. The remaining amortization
period at September 30, 2016, was 28 years.
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
-month period preceding the month of death); retired
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
2016, 2015, and 2014 were
$35,433, $33,526, and $30,814, respectively, which equaled to the required contributions.
59
FUND BALANCE
Assigned fund balance of the General Fund at year-end consistedof the following:
Appraisal Services$4,800
Software68,144
Firearms/Ammunition12,042
GIS Web Hosting500
Hardware8,486
GIS Technical Services22,342
Professional Engineering Services4,344
Consulting Services for Community Rating System14,500
Body Worn Camera Systems38,978
Department Audit Organizational Review5,432
Conversion and Set Up Fee for Tax Billing7,000
Surveillance Systems3,237
Green Cloud Money Fee8,650
APC Meter Rock - Power Distribution1,296
Lift Inspection and Repairs898
A/C and Heating Repairs to PD Building3,500
Subsequent Year's Budget4,235,730
Total General Fund Assigned Fund Balance$4,439,879
NEW ACCOUNTING PRINCIPLES
Significant new accounting standards not yet implemented by the City include the following.
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
actuarially unfunded portion
of benefits earned to date. This statement will become effective for the City in fiscal year 2018.
Tax Abatement Disclosures This statement requires governments that enter
into tax abatement agreements to provide certain disclosures regarding these commitments. This
statement will become effective for the City in fiscal year 2017.
60
REQUIRED
SUPPLEMENTARY 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, 2016
Variance with
Final Budget -
Budgeted AmountsPositive
OriginalFinalActual(Negative)
Revenues
Property taxes$15,828,500$15,828,500$18,305,055$2,476,555
Sales and use taxes4,868,7504,868,7504,492,888( 375,862)
Franchise fees2,195,6242,195,6242,300,464104,840
Industrial payments12,436,67212,436,67214,377,6021,940,930
Other taxes90,00090,00098,8658,865
Licenses and permits446,525446,525596,451149,926
Fines and forfeitures1,603,8231,603,8231,754,145150,322
Charges for services5,689,0035,689,0036,223,039534,036
Interest earnings80,00080,000240,462160,462
38,00038,000693,776655,776
Miscellaneous
43,276,89743,276,89749,082,7475,805,850
Total Revenues
Expenditures
General government:
5,351,3005,470,5945,176,940293,654
Administration
3,851,3153,682,3363,358,290324,046
Finance
2,025,1332,206,2931,844,502361,791
Planning and engineering
Public safety:
4,802,4544,835,0044,782,79252,212
Fire
12,525,11912,563,89512,188,887375,008
Police
Public works:
367,979367,979369,462( 1,483)
Public works administration
2,590,4542,558,4542,500,33758,117
Streets
Health and sanitation:
2,616,4562,666,4562,644,29522,161
Solid waste
5,787,2205,927,3645,788,937138,427
Culture and recreation
39,917,43040,278,37538,654,4421,623,933
Total Expenditures
Excess (deficiency) of revenues
3,359,4672,998,52210,428,3057,429,783
over (under) expenditures
Other Financing Sources (Uses)
Transfers in57,50057,50057,500-
( 3,133,582)( 3,133,582)( 3,133,582)-
Transfers out
Total Other Financing Sources
( 3,076,082)( 3,076,082)( 3,076,082)-
and Uses
283,385( 77,560)7,352,2237,429,783
Net change in fund balances
32,562,64832,562,64832,562,648-
Fund balances, beginning of year
$32,846,033$32,485,088$39,914,871$7,429,783
Fund balances at year end
61
CITY OF LA PORTE, TEXAS
NOTES TO REQUIRED BUDGETARYINFORMATION
SEPTEMBER 30, 2016
Budgetary Controls and Procedures
compliance with legal provisions embodied in
the annual appreciated budget approved by the City Council. The City Manager is required by charter to
submit a proposed budget and accompanying message to City Council by August 1. The Council shall
review and revise the proposed budget as they deem appropriate prior to circulation for the public
hearing. A summary of the 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
General, Debt Service, Special Revenue and Enterprise Funds 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 department. The City Manager is authorized to transfer
part of all of any unencumbered 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.
62
CITY OF LA PORTE, TEXAS
SCHEDULE OF CHANGES IN TMRS NET PENSION LIABILITY
AND RELATED RATIOS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Plan Year20142015
A. Total pension liability
Service Cost$3,045,776$3,401,691
Interest (on the Total Pension Liability)9,108,1789,564,637
Difference between expected and actual experience( 761,946)( 500,190)
Changes of assumptions-( 325,022)
( 4,793,355)( 5,304,879)
Benefit payments, including refunds of employee contributions
Net change in total pension liability6,598,6536,836,237
130,990,617137,589,270
Total pension liability - beginning
$137,589,270$144,425,507
Total pension liability - ending (a)
B. Plan fiduciary net position
Contributions - Employer$3,534,991$3,461,463
Contributions - Employee1,460,7681,506,158
Net Investment Income6,665,254181,954
Benefit payments, including refunds of employee contributions( 4,793,355)( 5,304,879)
Administrative Expenses( 69,591)( 110,827)
( 5,722)( 5,474)
Other
Net change in plan fiduciary net position6,792,345( 271,605)
116,518,249123,310,594
Plan fiduciary net position - beginning
$123,310,594$123,038,989
Plan fiduciary net position - ending (b)
$14,278,676$21,386,518
C. Net pension liability - ending (a) - (b)
D. Plan fiduciary net position as a percentage of total pension liability89.62%85.19%
E. Covered employee payroll$20,708,639$21,421,227
F. Net position liability as a percentage of covered employee payroll68.95%99.84%
Note: This schedule is required to have 10 years of information, but the information prior to 2014 is not available.
63
CITY OF LA PORTE, TEXAS
SCHEDULE OF TMRS CONTRIBUTIONS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Fiscal Year201420152016
Actuarial determined contribution$3,496,424$3,489,185$3,551,472
Contributions in relation to the actuarially determined contribution( 3,496,424)( 3,489,185)( 3,551,472)
Contribution deficiency (excess)---
Covered employee payroll 2 0,543,616 2 1,323,383 2 1,421,227
Contributions as a percentage of covered employee payroll17.02%16.36%16.58%
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:ActuariallydeterminedcontributionratesarecalculatedasofDecember31and
become effective in January 13 months later.
Methods and Assumptions Used to Determine Contribution Rates:
Actuarial Cost MethodEntry Age Normal
Amortization MethodLevel Percentage of Payroll, Closed
Remaining Amortization Period18 years
Asset Valuation Method10 Year smoothed market; 15% soft corridor
Inflation2.50%
Salary Increases3.50% to 10.50% including inflation
Investment Rate of Return6.75%
Retirement AgeExperience-basedtableofratesthatarespecifictotheCity'splanofbenefits.Last
updatedforthe2015valuationpursuanttoanexperiencestudyoftheperiod2010-
2014.
MortalityRP2000CombinedMortalityTablewithBlueCollarAdjustmentwithmalerates
multipliedby109%andfemaleratesmultipliedby103%andprojectedonafully
generational basis of with scale BB.
Other InformationThere were no benefit changes during the year.
Note: These schedules are required to have 10 years of information, but the information prior to 2014 is not available.
64
CITY OF LA PORTE, TEXAS
SCHEDULE OF THE CITY'S PROPORTIONATE SHARE
OF THE TESRS NET PENSION LIABILITY
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Plan Year20142015
City's proportion of the net pension liability0.721%0.982%
City's proportionate share of the net pension liability$131,018$262,121
City's covered-employee payroll18,42018,617
City's proportionate share of the net pension liability as a percentage
of its covered-employee payroll711%1408%
Plan fiduciary net position as a percentage of the total pension liability83.5%83.5%
SCHEDULE OF CITY'S TESRS CONTRIBUTIONS
Fiscal Year201420152016
Contractually required contribution$26,055$48,820$38,095
Contributions in relation to the contractually required contribution( 26,055)( 48,820)( 38,095)
Contribution deficiency (excess)---
City's covered-employee payroll18,42018,61715,498
Contribution as a percentage of covered-employee payroll141.4%262.2%245.8%
Note: This schedule is required to have 10 years of information, but the information prior to 2014 is not available.
65
CITY OF LA PORTE, TEXAS
SCHEDULE OF FUNDING PROGRESS
OTHER POST EMPLOYMENT BENEFITS PLAN
FOR THE YEAR ENDED SEPTEMBER 30, 2016
UnfundedRatio of
ActuarialActuarialUAAL to
ValuationActuarialActuarialAccruedAnnualAnnual
DateValue ofAccruedLiabilityPercentageCoveredCovered
December 31,AssetsLiabilities(UAAL)FundedPayrollPayroll
2010$-$29,639,065$29,639,065-%$19,816,947149.6%
2012-32,167,40732,167,407-%19,908,162161.6%
2014-30,887,73830,887,738-%20,708,593149.2%
66
COMBINING AND INDIVIDUAL
STATEMENTS AND SCHEDULES
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 FundThis 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
s).
Section 4B Sales Tax Fund This fund is used to account for funds received from the ½ cent sales tax
dedicated to certain economic and infrastructure projects.
Tax Increment Reinvestment Zone One Fund (TIRZ) This fund 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.
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 (Joint Venture), 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, 2016
Special Revenue Funds
Tax Increment
Hotel/MotelSection 4bReinvestment
TaxSales TaxZone
Assets
Cash and cash equivalents$694,484$4,101,157$544,563
Investments282,2621,226,349-
Receivables, net of allowance134,634394,690-
---
Due from other governments
1,111,3805,722,196544,563
Total Assets
Liabilities
Accounts payable3,1306,3354,335
Accrued salaries262201-
Other payables---
---
Unearned revenue
3,3926,5364,335
Total Liabilities
Fund balances
Restricted
Debt service-1,083,817-
Economic development1,107,9884,631,843-
Senior citizen programs---
Replacement of trees---
Municipal court building
and technology---
Park improvements---
Public safety---
Capital projects--540,228
---
Public works
1,107,9885,715,660540,228
Total Fund Balances
$1,111,380$5,722,196$544,563
Total Liabilities and Fund Balances
67
Special Revenue Funds
StreetEmergency
MaintenanceService SalesTotal Special
Sales TaxTaxRevenue Funds
$1,509,198$585,034$7,434,436
613,389237,7772,359,777
197,346191,847918,517
---
2,319,9331,014,65810,712,730
162,59458,608235,002
-1,7782,241
---
---
162,59460,386237,243
--1,083,817
--5,739,831
---
---
---
---
-954,272954,272
--540,228
2,157,339-2,157,339
2,157,339954,27210,475,487
$2,319,933$1,014,658$10,712,730
68
CITY OF LA PORTE, TEXAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
SEPTEMBER 30, 2016
Capital Projects Funds
2006 Certificate2010 Certificate2015 Certificate
Restrictedof Obligationof Obligationof Obligation
FundsBondsBondsBonds
Assets
Cash and cash equivalents$1,337,175$400,443$1,159,093$5,920,186
Investments543,612162,75319,961161,620
Receivables, net of allowance1,32839649393
396,310---
Due from other governments
2,278,425563,5921,179,1036,082,199
Total Assets
Liabilities:
Accounts payable23,015-1,65649,141
Accrued salaries payable1,054---
Other payables1,500---
2,704---
Unearned revenue - grants
28,273-1,65649,141
Total Liabilities
Fund Balances:
Restricted:
Debt service-532,813--
Economic development----
Senior citizen programs10,543---
Replacement of trees623,265---
Municipal court building-
and technology393,458---
Park improvements423,455---
Public safety799,431---
Capital projects-30,7791,177,4476,033,058
Public works----
Committed:
----
Capital projects
2,250,152563,5921,177,4476,033,058
Total Fund Balances
$2,278,425$563,592$1,179,103$6,082,199
Total Liabilities and Fund Balances
69
Capital Projects Funds
Total Nonmajor
CapitalDrainageTotal CapitalGovernmental
ImprovementsImprovementsFunds
$2,129,505$651,939$11,598,341$19,032,777
865,503264,9712,018,4204,378,197
2,19615,37819,740938,257
--396,310396,310
2,997,204932,28814,032,81124,745,541
19,528112,091205,431440,433
--1,0543,295
--1,5001,500
--2,7042,704
19,528112,091210,689447,932
--532,8131,616,630
---5,739,831
--10,54310,543
--623,265623,265
--393,458393,458
--423,455423,455
--799,4311,753,703
-820,1978,061,4818,601,709
---2,157,339
2,977,676-2,977,6762,977,676
2,977,676820,19713,822,12224,297,609
$2,997,204$932,288$14,032,811$24,745,541
70
CITY OF LA PORTE, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Special Revenue Funds
Tax Increment
Hotel/MotelSection 4bReinvestment
TaxSales TaxZone
Revenues
Property taxes$-$-$2,216,993
Sales and use taxes-2,246,441-
Other taxes809,601--
Fines and forfeitures---
Charges for services---
Intergovernmental---
Investment earnings5,55621,316419
5,568--
Miscellaneous
820,7252,267,7572,217,412
Total Revenues
Expenditures
Current:
General government580,660415,846154,344
Public safety---
Public works---
Culture and recreation---
Debt Service:
Principal--1,236,085
Interest and other charges--294,224
---
Capital outlay
580,660415,8461,684,653
Total Expenditures
Excess (deficiency) of revenues
over (under) expenditures240,0651,851,911532,759
Other Financing Sources (Uses)
( 165,169)( 680,668)-
Transfers out
( 165,169)( 680,668)-
Total Other Financing Sources (Uses)
Net change in fund balances74,8961,171,243532,759
1,033,0924,544,4177,469
Fund balances - beginning
$1,107,988$5,715,660$540,228
Fund balances - ending
71
Special Revenue Funds
StreetEmergency
MaintenanceServices SalesTotal Special
Sale TaxTaxRevenue Funds
$-$-$2,216,993
1,123,2201,091,6904,461,351
--809,601
---
---
---
12,7244,70644,721
--5,568
1,135,9441,096,3967,538,234
--1,150,850
-1,038,7491,038,749
101,462-101,462
---
--1,236,085
--294,224
931,304103,5381,034,842
1,032,7661,142,2874,856,212
103,178( 45,891)2,682,022
--( 845,837)
--( 845,837)
103,178( 45,891)1,836,185
2,054,1611,000,1638,639,302
$2,157,339$954,272$10,475,487
72
CITY OF LA PORTE, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Capital Projects Fund
2006 Certificate2010 Certificate2015 Certificate
Restrictedof Obligationof Obligationof Obligation
FundsBondsBondsBonds
Revenues
Sales and use taxes$-$-$-$-
Other taxes----
Fines and forfeitures241,928---
Charges for services52,453---
Intergovernmental1,024,097---
Interest earnings11,7271,4854,25022,986
-29,046--
Miscellaneous
1,330,20530,5314,25022,986
Total Revenues
Expenditures
Current:
General government38,292---
Public safety313,259---
Public works34,203---
Culture and recreation59,676---
Debt Service:
Principal
----
Interest and other charges
----
566,692-176,4601,989,928
Capital outlay
1,012,122-176,4601,989,928
Total Expenditures
Excess (deficiency) of revenues
over (under) expenditures318,08330,531( 172,210)( 1,966,942)
Other Financing Sources (Uses)
Transfers in----
----
Transfers out
----
Total Other Financing Sources (Uses)
Net change in fund balances318,08330,531( 172,210)( 1,966,942)
1,932,069533,0611,349,6578,000,000
Fund balances - beginning
$2,250,152$563,592$1,177,447$6,033,058
Fund balances - ending
73
Capital Projects Fund
Total Nonmajor
CapitalDrainageTotal CapitalGovernmental
ImprovementsImprovementsProjects FundFunds
$-$-$-$4,461,351
---809,601
--241,928241,928
4,249275,487332,189332,189
--1,024,0971,024,097
14,5114,86659,825104,546
--29,04634,614
18,760280,3531,687,0859,225,319
137,173-175,4651,326,315
--313,2591,352,008
-23,48957,692159,154
--59,67659,676
---1,236,085
---294,224
428,188243,2093,404,4774,439,319
565,361266,6984,010,5698,866,781
( 546,601)13,655( 2,323,484)358,538
1,607,669-1,607,6691,607,669
---( 845,837)
1,607,669-1,607,669761,832
1,061,06813,655( 715,815)1,120,370
1,916,608806,54214,537,93723,177,239
$2,977,676$820,197$13,822,122$24,297,609
74
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Property taxes$2,732,500$3,313,400$580,900$2,897,713
2,0004,5422,5423,363
Investment earnings
2,734,5003,317,942583,4422,901,076
Total Revenues
Expenditures
Debt Service:
Principal3,045,0003,045,000-3,275,000
1,156,8511,156,851-1,083,722
Interest and other charges
4,201,8514,201,851-4,358,722
Total Expenditures
Revenues over (under) expenditures( 1,467,351)( 883,909)583,442( 1,457,646)
Other Financing Sources (Uses)
Issuance of debt-3,165,0003,165,000-
Premium on bonds-403,795403,795-
Payment to escrow agent-( 3,490,716)( 3,490,716)-
1,185,9551,185,955-1,849,476
Transfers in
1,185,9551,264,03478,0791,849,476
Total Other Financing Sources (Uses)
Net change in fund balance( 281,396)380,125661,521391,830
3,160,7533,160,753-2,768,922
Fund balances - beginning of year
$2,879,357$3,540,878$661,521$3,160,752
Fund balances - end of year
75
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Other taxes$650,000$809,601$159,601$701,619
Investment earnings1,5005,5564,0563,467
-5,5685,5689,224
Miscellaneous
651,500820,725169,225714,310
Total Revenues
Expenditures
Current:
733,196580,660152,536553,410
General government
733,196580,660152,536553,410
Total Expenditures
Revenues over (under) expenditures( 81,696)240,065321,761160,900
Other Financing Sources (Uses)
Transfers in---2,550
( 57,500)( 165,169)( 107,669)( 232,500)
Transfers out
( 57,500)( 165,169)( 107,669)( 229,950)
Total Other Financing Sources (Uses)
Net change in fund balance( 139,196)74,896214,092( 69,050)
1,033,0921,033,092-1,102,142
Fund balances - beginning of year
$893,896$1,107,988$214,092$1,033,092
Fund balances - end of year
76
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Sales and use tax$2,434,375$2,246,441$( 187,934)$2,489,310
4,50021,31616,81610,131
Investment earnings
2,438,8752,267,757( 171,118)2,499,441
Total Revenues
Expenditures
Current:
373,806415,846( 42,040)359,596
General government
373,806415,846( 42,040)359,596
Total Expenditures
Revenues over (under) expenditures2,065,0691,851,911( 213,158)2,139,845
Other Financing Sources (Uses)
Transfers in ---175,000
( 788,337)( 680,668)107,669( 1,083,817)
Transfers out
( 788,337)( 680,668)107,669( 908,817)
Total Other Financing Sources (Uses)
Net change in fund balance1,276,7321,171,243( 105,489)1,231,028
4,544,4174,544,417-3,313,389
Fund balances - beginning of year
$5,821,149$5,715,660$( 105,489)$4,544,417
Fund balances - end of year
77
CITY OF LA PORTE, TEXAS
SPECIAL REVENUE FUND - TAX INCREMENT REINVESTMENT ZONE
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Property taxes$2,499,031$2,216,993$( 282,038)$1,848,694
300419119351
Investment earnings
2,499,3312,217,412( 281,919)1,849,045
Total Revenues
Expenditures
Current:
General government599,155154,344444,811119,784
Debt Service:
Principal1,236,0851,236,085-1,350,582
679,716294,224385,492370,420
Interest and other charges
2,514,9561,684,653830,3031,840,786
Total Expenditures
Net change in fund balance( 15,625)532,759548,3848,259
7,4697,469-( 790)
Fund balances - beginning of year
$( 8,156)$540,228$548,384$7,469
Fund balances - end of year
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActualNegative2015
Revenues
Sales and use tax$1,217,188$1,123,220$( 93,968)$1,244,654
2,00012,72410,7246,300
Investment earnings
1,219,1881,135,944( 83,244)1,250,954
Total Revenues
Expenditures
Current:
Public works310,221101,462208,75932,876
1,584,779931,304653,475949,097
Capital outlay
1,895,0001,032,766862,234981,973
Total Expenditures
Net change in fund balance( 675,812)103,178778,990268,981
2,054,1612,054,161-1,785,180
Fund balances - beginning of year
$1,378,349$2,157,339$778,990$2,054,161
Fund balances - end of year
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Sales and use tax$1,217,188$1,091,690$( 125,498)$1,233,330
8004,7063,9061,459
Investment earnings
1,217,9881,096,396( 121,592)1,234,789
Total Revenues
Expenditures
Current:
Public safety1,005,3331,038,749( 33,416)849,163
457,726103,538354,188102,443
Capital outlay
1,463,0591,142,287320,772951,606
Total Expenditures
Net change in fund balance( 245,071)( 45,891)199,180283,183
1,000,1631,000,163-716,980
Fund balance - beginning of year
$755,092$954,272$199,180$1,000,163
Fund balance - end of year
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Fines and forfeitures$108,000$241,928$133,928$193,939
Charges for services4,00052,45348,453710,354
Intergovernmental531,5931,024,097492,5043,195,238
Investment earnings-11,72711,7275,208
850-( 850)29,532
Miscellaneous
644,4431,330,205685,7624,134,271
Total Revenues
Expenditures
Current:
General government147,72038,292109,42842,985
Public safety371,229313,25957,970444,484
Public works15,00034,203( 19,203)26,903
Culture and recreation53,07959,676( 6,597)64,040
761,162566,692194,4703,048,686
Capital outlay
1,348,1901,012,122336,0683,627,098
Total Expenditures
Net change in fund balance( 703,747)318,0831,021,830507,173
1,932,0691,932,069-1,424,896
Fund balance - beginning of year
$1,228,322$2,250,152$1,021,830$1,932,069
Fund balance - end of year
81
CITY OF LA PORTE, TEXAS
CAPITAL PROJECTS FUND - 2006 CERTIFICATE OF OBLIGATION BONDS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Investment earnings$-$1,485$1,485$144
-29,04629,046120,813
Miscellaneous
-30,53130,531120,957
Total Revenues
Other Financing Sources (Uses)
---( 250,000)
Transfers out
---( 250,000)
Total Other Financing Sources (Uses)
Net change in fund balance-30,53130,531( 129,043)
533,061533,061-662,104
Fund balances - beginning of year
$533,061$563,592$30,531$533,061
Fund balances - end of year
82
CITY OF LA PORTE, TEXAS
CAPITAL PROJECTS FUND - 2010 CERTIFICATE OF OBLIGATION BONDS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
$-$4,250$4,250$922
Interest
-4,2504,250922
Total Revenues
Expenditures
259,814176,46083,354364,521
Capital outlay
259,814176,46083,354364,521
Total Expenditures
Net change in fund balance
( 259,814)( 172,210)87,604( 363,599)
1,349,6571,349,657-1,713,256
Fund balances - beginning of year
$1,089,843$1,177,447$87,604$1,349,657
Fund balances - end of year
83
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
$-$22,986$22,986$-
Interest
-22,98622,986-
Total Revenues
Expenditures
Capital outlay
259,8141,989,928( 1,730,114)-
---135,502
Debt service-bond cost
259,8141,989,928( 1,730,114)135,502
Total Expenditures
Revenues over (under) expenditures( 259,814)( 1,989,928)( 1,730,114)( 135,502)
Other Financing Sources (Uses)
Issuance of debt---7,770,000
---365,502
Premium on bonds
---8,135,502
Total Other Financing Sources (Uses)
Net change in fund balance
( 259,814)( 1,989,928)( 1,730,114)8,000,000
8,000,0008,000,000--
Fund balances - beginning of year
$7,740,186$6,010,072$( 1,730,114)$8,000,000
Fund balances - end of year
84
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, 2016
With comparative actual totals for the year ended September 30, 2015
2016
Variance
Positive/
Final BudgetActual(Negative)2015
Revenues
Charges for services
$270,000$275,487$5,487$269,910
1,0004,8663,8662,654
Investment earnings
271,000280,3539,353272,564
Total Revenues
Expenditures
Current:
Public works
143,83023,489120,34112,365
331,270243,20988,061143,851
Capital outlay
475,100266,698208,402156,216
Total Expenditures
Net change in fund balance
( 204,100)13,655217,755116,348
806,542806,542-690,194
Fund balances - beginning of year
$602,442$820,197$217,755$806,542
Fund balances - end of year
85
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
Taxes:
Ad valorem:
Current
$15,600,000$15,600,000$17,927,697$2,327,697
Delinquent
68,00068,000138,80170,801
12,436,67212,436,67214,377,6021,940,930
Industrial payments
28,104,67228,104,67232,444,1004,339,428
Total ad valorem
160,500160,500238,55778,057
Penalty and interest
4,868,7504,868,7504,492,888( 375,862)
Sales Taxes
90,00090,00098,8658,865
Other Taxes
Franchise Fees:
Electrical
1,270,6241,270,6241,326,71956,095
Gas
150,000150,000111,759( 38,241)
Telephone
300,000300,000279,835( 20,165)
Cable
385,000385,000494,400109,400
90,00090,00087,751( 2,249)
Commercial solid waste
2,195,6242,195,6242,300,464104,840
Total Franchise Fees
Charges for Services:
Public safety services fees
633,123633,123842,666209,543
Health and sanitation service fees
3,075,5003,075,5003,243,488167,988
Culture and recreation fees
1,437,9851,437,9851,569,645131,660
542,395542,395567,24024,845
Other services fees
5,689,0035,689,0036,223,039534,036
Total Charges for Services
Licenses and Permits:
Buildings permits
413,025413,025561,533148,508
33,50033,50034,9181,418
Licenses
446,525446,525596,451149,926
Total Licenses and Permits
80,00080,000240,462160,462
Investment Income
1,603,8231,603,8231,754,145150,322
Fines and Forfeitures
38,00038,000693,776655,776
Miscellaneous
$43,276,897$43,276,897$49,082,747$5,805,850
Total General Fund Revenues
86
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
General Government
Administration:
Emergency Management:
Personnel services
$212,793$212,793$215,801$( 3,008)
Supplies
7,5747,5745,4002,174
90,49290,67282,8707,802
Other services and charges
310,859311,039304,0716,968
Total Emergency Management
General Administration:
Personnel services
449,201449,201466,320( 17,119)
Supplies
3,1003,1002,113987
25,98760,86738,97121,896
Other services and charges
478,288513,168507,4045,764
Total General Administration
Community Investment:
Supplies
27,65027,65027,822( 172)
126,000126,00095,94530,055
Other services and charges
153,650153,650123,76729,883
Total Community Investment
Human Resources:
Personnel services
271,878271,878268,7233,155
Supplies
3,2003,2002,0451,155
196,836196,836178,74518,091
Other services and charges
471,914471,914449,51322,401
Total Human Resources
Information Technology:
Personnel services
644,587644,587637,2717,316
Supplies
157,506182,682108,40974,273
1,331,1061,382,2891,263,886118,403
Other services and charges
2,133,1992,209,5582,009,566199,992
Total Information Technology
Municipal Court:
Personnel services
691,019691,019726,976( 35,957)
Supplies and materials
19,75019,39015,6933,697
130,388131,69391,22940,464
Other services and charges
841,157842,102833,8988,204
Total Municipal Court
Purchasing:
Personnel services
239,130239,130239,960( 830)
Supplies
1,4001,4001,255145
11,50111,5017,2084,293
Other services and charges
252,031252,031248,4233,608
Total Purchasing
87
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
City Secretary:
Personnel services
$361,088$355,702$364,735$( 9,033)
Supplies and materials
15,80015,80014,2251,575
70,89982,13571,81110,324
Other services and charges
447,787453,637450,7712,866
Total City Secretary
Legal:
Personnel services
13,24513,24513,245-
186,600187,680178,0289,652
Other services and charges
199,845200,925191,2739,652
Total Legal
City Council:
Personnel services
37,46137,46137,462( 1)
Supplies and materials
1,5001,5003681,132
23,60923,60920,4243,185
Other services and charges
62,57062,57058,2544,316
Total City Council
5,351,3005,470,5945,176,940293,654
Total Administration
Finance
Accounting:
Personnel services
743,017743,017766,991( 23,974)
Supplies
11,40011,4008,5952,805
97,72797,72797,555172
Other services and charges
852,144852,144873,141( 20,997)
Total Accounting
Nondepartmental:
Personnel services
801,650801,650872,747( 71,097)
Supplies
5,3005,3005,145155
1,720,6801,551,7011,127,172424,529
Other services and charges
2,527,6302,358,6512,005,064353,587
Total Nondepartmental
Tax Office:
Personnel services
219,536219,536204,83414,702
Supplies and materials
11,27511,27510,462813
240,730240,730264,789( 24,059)
Other services and charges
471,541471,541480,085( 8,544)
Total Tax Office
3,851,3153,682,3363,358,290324,046
Total Finance
88
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
Planning and Engineering
Planning and Engineering:
Personnel services
$896,628$872,688$656,411$216,277
Supplies
16,39716,39711,7274,670
161,847216,857156,02460,833
Other services and charges
1,074,8721,105,942824,162281,780
Total Planning and Engineering
Inspection:
Personnel services
782,619781,419731,81149,608
Supplies
21,78921,83925,135( 3,296)
145,853297,093263,39433,699
Other services and charges
950,2611,100,3511,020,34080,011
Total Inspection
2,025,1332,206,2931,844,502361,791
Total Planning and Engineering
11,227,74811,359,22310,379,732979,491
Total General Government
Public Safety
Fire
Fire Prevention:
Personnel services
317,399317,399325,818( 8,419)
Supplies
8,1188,1186,4571,661
14,99014,99012,6522,338
Other services and charges
340,507340,507344,927( 4,420)
Total Fire Prevention
Fire Suppression:
Personnel services
1,479,0151,479,0151,511,846( 32,831)
Supplies
34,17158,17849,7268,452
244,994244,994247,659( 2,665)
Other services and charges
1,758,1801,782,1871,809,231( 27,044)
Total Fire Suppression
Emergency Medical Services:
Personnel services
2,407,0812,407,0812,284,720122,361
Supplies
149,722155,058158,296( 3,238)
Other services and charges
146,964150,171138,91811,253
-46,70046,700-
2,703,7672,712,3102,628,63483,676
Total Emergency Services
4,802,4544,835,0044,782,79252,212
Total Fire
89
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
Police
Police Administration:
Personnel services
$699,034$699,034$723,995$( 24,961)
Supplies
18,29218,29216,1442,148
Other services and charges
246,691295,498302,499( 7,001)
65,13728,83024,1804,650
Capital outlay
964,0171,012,8241,066,818( 53,994)
Total Police Administration
Police Patrol:
Personnel services
5,103,6645,103,6645,062,95040,714
Supplies
222,019228,581187,39441,187
Other services and charges
930,710961,022950,70110,321
138,875104,04635,83968,207
Capital outlay
6,395,2686,397,3136,236,884160,429
Total Police Patrol
Criminal Investigation:
Personnel services
2,072,7172,072,7171,969,547103,170
Supplies
58,33558,33544,51913,816
186,293186,293165,72920,564
Other services and charges
2,317,3452,317,3452,179,795137,550
Total Criminal Investigation
Support Services:
Personnel services
2,561,3542,561,3542,444,550116,804
Supplies
101,87889,37868,62720,751
Other services and charges
185,257185,681183,9341,747
-8,3008,27921
Capital outlay
2,848,4892,836,4132,705,390131,023
Total Support Services
12,525,11912,563,89512,188,887375,008
Total Police
17,327,57317,398,89916,971,679427,220
Total Public Safety
Public Works
Public Works Administration:
Personnel services
318,447309,375314,373( 4,998)
Supplies and materials
8,9348,2187,789429
40,59850,38647,3003,086
Other services and charges
367,979367,979369,462( 1,483)
Total Public Works Administration
90
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
Streets:
Personnel services
$1,605,845$1,575,845$1,571,244$4,601
Supplies
176,439164,197138,64825,549
808,170818,412790,44527,967
Other services and charges
2,590,4542,558,4542,500,33758,117
Total Streets
2,958,4332,926,4332,869,79956,634
Total Public Works
Health and Sanitation
Residential Solid Waste:
Personnel services
1,248,3731,188,3731,202,052( 13,679)
Supplies
276,600274,181229,11545,066
1,091,4831,203,9021,213,128( 9,226)
Other services and charges
2,616,4562,666,4562,644,29522,161
Total Residential Solid Waste
2,616,4562,666,4562,644,29522,161
Total Health and Sanitation
Culture & Recreation
Park Maintenance:
Personnel services
1,311,3331,311,3331,372,683( 61,350)
Supplies and materials
124,418124,418124,32098
Other services and charges
905,105997,9881,031,872( 33,884)
70,93342,09237,3734,719
Capital outlay
2,411,7892,475,8312,566,248( 90,417)
Total Park Maintenance
Recreation:
Personnel services
466,204743,954589,723154,231
Supplies
45,11553,11571,594( 18,479)
Other services and charges
270,45840,45845,932( 5,474)
25,15425,15424,881273
Capital outlay
781,777837,527732,130105,397
Total Recreation
Special Services:
Personnel services
386,333386,333345,98840,345
Supplies
20,46220,46218,8061,656
60,86560,86557,5693,296
Other services and charges
467,660467,660422,36345,297
Total Special Services
91
CITY OF LA PORTE, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Variance with
Final Budget
Budgeted Amounts
ActualPositive
OriginalFinalAmounts(Negative)
Parks Administration:
Personnel services
$564,735$564,735$519,841$44,894
Supplies
8,0008,0007,054946
26,43426,43423,9892,445
Other services and charges
599,169599,169550,88448,285
Total Parks Administration
Golf Course - Club House:
Personnel services
442,697442,697438,9933,704
Supplies
63,39063,39061,3152,075
67,71088,06267,98320,079
Other charges and services
573,797594,149568,29125,858
Total Golf Course - Club House
Golf Course - Maintenance:
Personnel services
628,678628,678631,778( 3,100)
Supplies
151,050151,050122,94428,106
Other charges and services
173,300173,300165,4247,876
31,00031,00028,8752,125
Capital outlay
953,028953,028949,0214,007
Total Golf Course - Maintenance
5,787,2205,927,3645,788,937138,427
Total Culture & Recreation
$39,917,430$40,278,375$38,654,442$1,623,933
Total General Fund Expenditures
92
CITY OF LA PORTE, TEXAS
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
SEPTEMBER 30, 2016
VehicleEmployee
ReplacementHealth
FundInsuranceTechnologyTotal
Assets
Current Assets:
Cash and cash equivalents
$1,818,725$497,550$1,182,712$3,498,987
Investments
783,939202,221480,6941,466,854
Due from other governments
-119,927-119,927
Other receivables
1,9063,6581,1696,733
33,822--33,822
Inventories
2,638,392823,3561,664,5755,126,323
Total Current Assets
Non-Current Assets:
Capital Assets:
Land and improvements
--147,765147,765
Equipment and furniture
17,620,854-395,12918,015,983
( 8,649,188)-( 178,701)( 8,827,889)
Less accumulated depreciation
8,971,666-364,1939,335,859
Total Non-Current Assets
11,610,058823,3562,028,76814,462,182
Total Assets
Liabilities
Current Liabilities:
Accounts payable
22,703460106,451129,614
Accrued liabilities
11,629--11,629
Unearned revenue
-3,211-3,211
-387,850-387,850
Claims and judgements
34,332391,521106,451532,304
Total Current Liabilities
Non-Current Liabilities:
42,622--42,622
Compensated absences
42,622--42,622
Total Non-Current Liabilities
76,954391,521106,451574,926
Total Liabilities
Net Position
Investment in capital assets
8,971,666-364,1939,335,859
2,561,438431,8351,558,1244,551,397
Unrestricted
$11,533,104$431,835$1,922,317$13,887,256
Total Net Position
93
CITY OF LA PORTE, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
INTERNAL SERVICES FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
VehicleEmployee
ReplacementHealth
FundInsuranceTechnologyTotal
Revenues
$3,073,289$5,137,954$518,078$8,729,321
Charges for services
3,073,2895,137,954518,0788,729,321
Total Operating Revenues
Operating Expenses
Personnel services
730,752--730,752
Supplies and materials
286,941-129,986416,927
Other expenses
142,6027,402,206-7,544,808
1,346,020-41,0131,387,033
Depreciation
2,506,3157,402,206170,99910,079,520
Total Operating Expenses
Operating income (loss)
566,974( 2,264,252)347,079( 1,350,199)
Non-Operating Revenues
Earnings on investments
15,0696,7378,91130,717
83,682--83,682
Gain on disposal of capital assets
98,7516,7378,911114,399
Total Non-Operating Revenues
Income (loss) before transfers
665,725( 2,257,515)355,990( 1,235,800)
Capital contributions
248,302--248,302
Transfers in
-696,352-696,352
( 13,236)--( 13,236)
Transfers out
Change in net position
900,791( 1,561,163)355,990( 304,382)
10,632,3131,992,9981,566,32714,191,638
Total net position - beginning
$11,533,104$431,835$1,922,317$13,887,256
Total net position - ending
94
CITY OF LA PORTE, TEXAS
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
VehicleEmployee
ReplacementHealth
FundInsuranceTechnologyTotal
Cash Flows from Operating Activities
Receipts from customers and users$3,073,289$5,140,629$518,078$8,731,996
Disbursed for personnel services( 758,135)( 51,843)-( 809,978)
Disbursed for goods and services( 528,493)( 7,408,488)( 39,945)( 7,976,926)
Net Cash Provided (Used) by Operating Activities1,786,661( 2,319,702)478,133( 54,908)
Cash Flows from Non-Capital Financing Activities
Transfers from other funds-696,352-696,352
Transfers to other funds( 13,236)--( 13,236)
Net Cash Provided (Used) by
Non-Capital Financing Activities( 13,236)696,352-683,116
Cash Flows from Capital and Related
Financing Activities
Proceeds from the sale of equipment83,682--83,682
Acquisition and construction of capital assets,
net of disposals( 2,077,410)-( 256,933)( 2,334,343)
Net Cash Used by Capital and
Related Financing Activities( 1,993,728)-( 256,933)( 2,250,661)
Cash Flows from Investing Activities
Purchase of investments( 940,339)( 242,565)( 576,595)( 1,759,499)
Sale of investments1,005,855741,708529,5892,277,152
Interest received14,4294,6558,38527,469
Net Cash Provided (Used) by Investing Activities79,945503,798( 38,621)545,122
Net increase in cash and equivalents( 140,358)( 1,119,552)182,579( 1,077,331)
Cash and cash equivalents - beginning of year1,959,0831,617,1021,000,1334,576,318
Cash and cash equivalents - end of year$1,818,725$497,550$1,182,712$3,498,987
Reconciliation of Operating Income to Net Cash
Provided by Operating Activities
Operating income (loss)$566,974$( 2,264,252)$347,079$( 1,350,199)
Adjustments to reconcile operating income to net cash
provided by operating activities:
Depreciation1,346,020-41,0131,387,033
Increase (decrease) in claims and judgments payable-( 51,843)-( 51,843)
Increase (decrease) in accounts payable( 98,950)( 6,282)90,041( 15,191)
Increase (decrease) in accrued liabilities( 18,322)--( 18,322)
Increase (decrease) in compensated absences( 9,061)--( 9,061)
Increase (decrease) in unearned revenue-2,675-2,675
Net Cash Provided by Operating Activities$1,786,661$( 2,319,702)$478,133$( 54,908)
Noncash investing, capital, and financing activities:
$248,302$-$-$248,302
Contributions of capital assets
95
STATISTICAL SECTION
THIS PAGE LEFT BLANK INTENTIONALLY
STATISTICAL SECTION
(Unaudited)
This portion of the City of La Porte
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
Contents Page
Financial Trends 96
These schedules contain trend information to help the reader
-being
have changed over time.
Revenue Capacity 106
These schedules contain trend information to help the reader assess
.
Debt Capacity 111
These schedules contain trend information to help the reader assess
Economic and Demographic Indicators 115
These schedules contain economic and demographic information
to help the reader understand the environment within which the
Operating Information 118
These schedules contain service and infrastructure data to help the
reader understand how the information in the 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
2007200820092010
Governmental Activities
Net investment in capital assets$27,529$24,923$32,667$35,195
Restricted13,31716,56716,17018,108
19,98618,98516,83813,904
Unrestricted
60,83260,47565,67567,207
Total Governmental Activities Net Position
Business-Type Activities
Net investment in capital assets29,48135,48340,20640,595
Restricted2,1852,1881,3531,460
3,2963,7992,4732,027
Unrestricted
34,96241,47044,03244,082
Total Business-Type Activities Net Position
Primary Government
Net investment in capital assets57,01060,40672,87475,790
Restricted15,50118,75517,52319,568
23,28122,78519,31115,932
Unrestricted
$95,792$101,946$109,708$111,290
Total Primary Government Net Position
96
TABLE 1
Fiscal Year
201120122013201420152016
$37,324$46,814$49,304$54,506$43,583$48,367
8,0608,7288,90211,08814,50817,855
26,85921,62122,53018,63521,69323,690
72,24377,16380,73684,22979,78489,912
37,60637,56736,34735,87334,80834,292
6805592,0961,9311,251846
4,1993,7912,3012,6694,1115,344
42,48541,91740,74440,47340,17040,482
74,93084,38185,65190,37978,39082,659
8,7409,28710,99813,01915,75818,701
31,05825,41224,83121,30425,80429,034
$114,728$119,080$121,480$124,702$119,952$130,394
97
CITY OF LA PORTE, TEXAS
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(Amounts in thousands)
(Accrual Basis of Accounting)
Fiscal Year
2007200820092010
Expenses
Governmental Activities:
General government$8,411$10,056$11,443$11,497
Public safety12,15316,26715,49517,109
Public works3,6684,3488,0954,601
Health, welfare and sanitation2,4882,4652,3792,521
Culture and recreation3,1204,0044,2236,483
1,3531,6951,5271,557
Interest on long-term debt
31,19338,83543,16243,768
Total Governmental Activities Expenses
Business-Type Activities:
Water services6,5486,6314,8335,721
Sewer services2,0872,2472,6032,674
Airport124156183181
Bay Forest Golf Course
1,3111,3621,4371,485
21822526-
Sylvan Beach Convention Center
10,28810,6219,08210,061
Total Business-Type Activities Expenses
41,48149,45652,24453,829
Total Primary Government Expenses
Program Revenue
Governmental Activities:
Charges for services
General government2,0072,7253,0613,116
Public safety4355911,6811,593
Public works---1,067
Health, welfare and sanitation1,8561,8891,8491,842
Culture and recreation418418448661
Operating grants and contributions9924,6485,1651,004
General government----
Public safety----
Public works
----
Culture and recreation----
Capital grants and contributions
----
General government
-2351,260-
----
Public works
5,70810,50613,4649,283
Total Governmental Activities Program Revenues
Business-Type Activities:
Charges for services
Water services
4,7906,1334,5203,850
Sewer services2,7643,6703,3633,307
Airport42655353
Bay Forest Golf Course9111,0321,0671,002
Sylvan Beach Convention Center
1891612
1,0612,3381,786860
Capital grants and contributions
9,75713,39910,7919,072
Total Business-Type Activities Program Revenues
15,46523,90524,25518,355
Total Primary Government Program Revenues
Net (Expense)/Revenue
Government activities( 25,486)( 28,331)( 29,699)( 34,485)
( 530)2,7771,710( 989)
Business-type activities
( 26,016)( 25,554)( 27,989)( 35,474)
Total Primary Government Net Expense
98
TABLE 2
Fiscal Year
201120122013201420152016
$14,575$14,091$13,854$14,115$12,962$14,255
16,30617,37517,76520,43619,08221,115
6,2803,7844,4516,2604,0884,422
2,4532,4242,3282,5195,7486,060
6,0336,3615,7225,8553,4973,440
1,8711,2681,3851,4041,5851,783
47,51845,30345,50550,58946,96251,075
5,7207,6928,2067,7315,0644,986
2,6742,9322,5992,8024,3474,375
181213210230230211
1,485-----
------
10,06010,83711,01510,7639,6419,571
57,57856,14056,52061,35256,60360,646
7128446468263,9813,036
3,5063,1283,3143,2081,6651,913
330268266270337344
2,0462,1972,2042,2232,2552,244
1,4741,3851,4441,5092,0571,614
------
824033--
611431433546307436
428766202582318
107783931,20811
------
------
11--3,030607
9,2239,3388,72310,05113,65610,213
6,2676,0555,6945,4074,3094,796
3,5353,6013,4203,4233,5883,652
566055565963
------
------
1,4428591,3981,126--
11,30010,57510,56710,0127,9568,511
20,52319,91319,29020,06321,61218,724
( 38,295)( 35,965)( 36,782)( 40,537)( 33,306)( 40,862)
1,239( 261)( 447)( 752)( 34,205)( 41,388)
( 37,056)( 36,226)( 37,229)( 41,289)( 67,511)( 82,251)
99
CITY OF LA PORTE, TEXAS
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(Amounts in thousands)
(Accrual Basis of Accounting)
Fiscal Year
2007200820092010
General Revenues and
Other Changes in Net Position
Governmental Activities:
Property taxes$12,197$13,066$13,683$16,391
Industrial payments7,6608,1897,95910,555
Sales and use taxes4,0685,7365,8035,787
Franchise taxes1,9872,0042,1652,160
Investment earnings1,8752,3871,783688
Other revenues1,2138911593
Gain/(Loss) no sale of capital assets----
( 3,910)76( 3,533)( 779)
Transfers
25,09031,54727,97534,895
Total Governmental Activities
Business-Type Activities:
Investment earnings30034319973
Other revenues695---
Gain/(Loss) on sale of capital assets( 16)---
3,910( 76)3,533779
Transfers
4,8892673,732852
Total Business-Type Activities
29,97931,81431,70735,747
Total Primary Government
Change in Net Position
Governmental activities( 396)3,215( 1,725)410
4,3593,0445,442( 137)
Business-type activities
$3,963$6,259$3,717$273
Total Primary Government
100
TABLE 2
Fiscal Year
201120122013201420152016
$17,742$17,251$17,782$19,925$20,766$24,098
10,73210,47111,10811,55512,26914,378
5,9148,2678,71810,10510,7449,863
2,1712,3122,1842,2522,4122,300
29414384106204380
164168432459164767
-1,941----
( 1,000)334720( 371)( 1,505)( 795)
36,01740,88741,02844,03145,05450,991
3912892544
-1636100--
------
1,000( 334)( 720)3711,505795
1,039( 306)( 676)4801,530839
37,05640,58140,35244,51146,58451,830
( 2,278)4,9224,2443,49311,74910,129
2,279( 568)( 1,124)( 271)631313
$1$4,354$3,120$3,222$12,380$10,441
101
CITY OF LA PORTE, TEXAS
FUND BALANCES - GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(Amounts in thousands)
(Modified Accrual Basis of Accounting)
Fiscal Year
2007200820092010
General Fund
Nonspendable
$83$105$102$135
Committed
----
Assigned
134296199151
14,49414,40513,75812,274
Unassigned
14,71114,80614,05912,560
Total General Fund
All Other Governmental Funds
Restricted
9,3188,4895,8137,644
Committed
18,66019,93317,94420,331
Assigned
---7
----
Unassigned
$27,978$28,422$23,757$27,982
Total All Other Governmental Funds
102
TABLE 3
Fiscal Year
201120122013201420152016
$139$94$125$103$89$89
--3,5008,5007,0006,000
9630104782574,440
19,11923,83923,85621,29425,21729,386
19,35423,96327,58529,97532,56339,915
14,08412,57312,19414,17724,42124,861
9,0796,5535,5862,9621,9172,978
------
-( 31)-( 1)--
$23,163$19,095$17,780$17,138$26,338$27,838
103
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
2007200820092010
Revenues
Taxes
$28,919$30,060$34,930$36,682
Donations
30---
Licenses and permits
920560642476
Fines and forfeitures
1,2441,7261,8331,803
Charges for services
3,9673,9584,4706,084
Intergovernmental
7164,7554,868989
Interest
2,1171,883610263
7790105125
Miscellaneous
37,99043,03247,45846,422
Total Revenues
Expenditures
General government7,6968,4189,8699,788
Public safety11,76915,61013,85914,612
Public works2,4072,9096,6642,819
Health and sanitation1,9732,4792,0872,233
Culture and recreation3,1033,4703,8175,048
Debt service:
Principal1,2351,6551,6951,755
Interest1,4281,7581,5721,388
Bond issuance cost154--200
10,0136,35115,55710,843
Capital outlay
39,77842,65055,12048,686
Total Expenditures
Excess of revenues over (under)
expenditures
( 1,789)3,838( 7,662)( 2,264)
Other Financing Sources (Uses)
General obligation bonds issued8,075--6,265
Refunding bonds issued---4,295
Certificate obligation bonds issued----
Premium on refunding bonds issued38--225
Premium on certificate obligations----
Payment to refunding bond escrow agent4,1977,62514,232( 4,410)
Transfers in( 5,148)( 7,501)( 12,119)9,158
Transfers out2132137( 10,545)
Sale of capital assets---5
----
Insurance recoveries
7,1831562,2504,993
Total Other Financing Sources (Uses)
$5,395$538$( 5,412)$2,729
Net change in fund balances
Debt services as a percentage of
noncapital expenditures9.5%9.4%8.3%8.8%
104
TABLE 4
Fiscal Year
201120122013201420152016
$35,761$38,353$39,835$43,837$46,155$50,376
------
3134653684981,347596
1,7241,7581,8871,7911,9541,996
5,6805,9576,0096,3056,9956,555
9171,2395681,5723,1951,024
1931297697184350
24236426261399728
44,83047,93749,16954,36160,22961,626
10,28910,46211,04313,82811,95311,706
15,68815,75216,32217,42817,69918,324
3,1183,4393,2473,4332,9163,029
2,1822,2262,2442,3342,4582,644
5,3145,2615,2275,4415,7285,849
1,7402,1702,3652,6404,6264,281
1,8711,5201,3851,2181,5901,451
-151-154--
8,7148,5835,5005,4466,3324,439
48,91649,56447,33351,92253,30251,723
( 4,085)( 1,627)1,8352,4396,9289,903
------
-9,435-9,300--
----7,770-
-364-608--
----366-
-( 9,639)-( 9,749)--
4,2482,7113,8843,9123,0692,851
( 5,012)( 2,644)( 3,630)( 4,761)( 6,559)( 3,979)
6,8221,941215---
----211-
6,0582,168469( 690)4,857( 1,128)
$1,972$541$2,305$1,749$11,785$8,775
9.0%9.4%9.0%8.3%13.2%12.1%
105
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TABLE 5
CITY OF LA PORTE, TEXAS
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEAR
(Unaudited)
Less TaxAssessed Value
ExemptLess OtherEstimatedas a Percent of
FiscalTaxPersonalRealExemptions andTotal TaxableTotal DirectActual TaxableActual Taxable
YearYearReal PropertyPropertyPropertyAbatementsAssessed ValueTax RateValueValue
$1,861,821,075$350,191,031$-$419,779,423$1,792,232,6830.710000$1,792,232,683
20072006100%
2,007,113,146372,331,715-428,955,0921,950,489,7690.7100001,950,489,769
20082007100
2,237,095,319469,916,389-502,091,6472,204,920,0610.7100002,204,920,061
20092008100
2,261,046,846582,963,159-515,111,4962,328,898,5090.7100002,328,898,509
20102009100
2,055,914,368672,621,147-514,928,7972,213,606,7180.7100002,213,606,718
20112010100
201220112,079,843,021720,515,678-535,441,6212,264,917,0780.7100002,264,917,078100
201320122,080,199,179797,558,553-536,721,2842,341,036,4480.7100002,341,036,448100
201420132,176,582,621986,494,475-590,232,2312,572,844,8650.7100002,572,844,865100
201520142,626,580,963745,093,978-617,133,7622,754,541,1790.7100002,754,541,179100
201620152,692,041,032978,850,207-629,133,2653,041,758,0240.7100003,041,758,024100
Source: Harris County Certified Tax Rolls and Corrections.
106
CITY OF LA PORTE, TEXAS
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
2007200820092010
City of La Porte by fund:
General0.612000.619000.619000.61900
Debt service0.098000.091000.091000.09100
Total Direct Rates0.710000.710000.710000.71000
Harris County Flood Control District0.031060.030860.029220.02923
Harris County0.392390.398230.392240.38805
Port of Houston Authority0.014370.017730.016360.02054
Harris County Board of Education0.005850.005840.006050.00658
Hospital District0.192160.192160.192160.19216
La Porte I.S.D.1.305001.325001.325001.32500
San Jacinto Jr. College District0.145370.163410.170800.17628
Total Direct and Overlapping Rates2.796202.843232.841832.84784
Tax rates per $100 of assessed valuation
Source: Harris County Appraisal District
107
TABLE 6
201120122013201420152016
0.605000.605000.640000.614000.605000.60500
0.105000.105000.070000.096000.105000.10500
0.710000.710000.710000.710000.710000.71000
0.028090.028090.028270.027360.027330.02829
0.391170.400210.414550.417310.419230.41656
0.018560.019520.017160.015310.013420.01334
0.006580.006620.006360.006000.005400.00520
0.192160.182160.170000.170000.170000.17179
1.355001.330001.330001.330001.450001.42000
0.185600.185600.185600.185600.175780.18238
2.887162.862202.861942.861582.971162.94756
108
TABLE 7
CITY OF LA PORTE, TEXAS
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND 9 YEARS AGO
20162007
% of% of
TaxableTaxableTaxableTaxable
AssessedAssessedAssessedAssessed
Property Tax PayerValueRankValueProperty Tax PayerValueRankValue
Dnow LP$79,380,77412.61%Conoco Phillips, Inc.$59,463,14113.32%
Granite Underwood Dist. Ctr. L.P.58,090,61521.91%Oxy Vinyls L.L.50,504,67922.82%
Equistar Chemicals LP53,969,77431.77%Equistar Chemical L.P.49,862,11532.78%
Exxon Mobil Corp50,420,85241.66%Dow Chemicals46,021,23342.57%
Underwood Distribution Ctr. L.P.41,446,8551.36%PPG Industries42,972,1612.40%
55
Oxy Vinyls LP40,697,8591.34%BP Solvay38,054,9102.12%
66
Ineos USA L.L.C.38,986,1801.28%Centerpoint Energy26,486,3871.48%
77
Dow Chemical33,347,5191.10%Attofina Petrochemicals20,438,7831.14%
88
Conoco Phillips Co32,679,5391.07%Noltex19,568,8311.09%
99
Halliburton Energy28,260,0740.93%Sulzer Hickham19,042,4931.06%
1010
Subtotal457,280,04115.03%372,414,73320.78%
Other Taxpayers2,584,477,98384.97%1,419,763,96379.22%
Total$3,041,758,024100.00%$1,792,178,696100.00%
Source: City of La Porte Tax Assessor-Collector's records.
109
TABLE 8
CITY OF LA PORTE, TEXAS
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Collected Within the
Fiscal
Fiscal Year of the LevyTotal Collections to Date
YearTaxes LeviedCollections in
Endedfor thePercentageSubsequentPercentage
Sept 30,Fiscal YearAmountof LevyYearsAmountsof Levy
$12,703,850$12,418,87397.8%$274,607$12,693,48099.9%
2007
13,857,46713,476,87297.3%401,15412,878,026100.1%
2008
15,654,93715,377,14998.2%336,85615,714,005100.4%
2009
16,542,48316,309,81898.6%205,14516,514,96399.8%
2010
15,871,49815,599,93098.3%262,17215,862,10299.9%
2011
16,080,91115,860,66498.6%233,91516,094,579100.1%
2012
16,621,36116,518,20799.4%178,15516,696,362100.5%
2013
18,267,20118,090,45699.0%214,80218,305,258100.2%
2014
19,514,40219,304,48698.9%16,47919,320,96599.0%
2015
21,596,46321,299,84898.6%-21,299,84898.6%
2016
110
TABLE 9
CITY OF LA PORTE, TEXAS
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(Dollars in thousands, except per capita)
Governmental ActivitiesBusiness-Type Activities
GeneralCertificates TotalPercentage
FiscalObligationof ObligationLimitedRevenueOther * Primaryof PersonalPer
YearBondsBondsTax BondsBondsObligationsGovernmentIncomeCapita
$12,070$24,055$4,860$250$7,958$49,193$1,413
2007N/A
11,47523,2654,5901257,21046,6651,320
2008N/A
10,87022,4454,320-6,44344,0781,241
2009N/A
201011,66526,3504,050-5,66047,725N/A1,298
201110,94025,6053,780-4,81345,138N/A1,322
201217,05020,1501,620-3,94542,765N/A1,212
201316,87518,9051,350-3,11740,248N/A1,165
201423,72610,845540-2,20837,319N/A1,072
201521,22017,230--93039,380N/A891
201622,81512,335--32035,470N/A991
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
See Demographic and Economic Statistics for personal income and population data.
* - Includes premium on bonds.
111
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)
Ratio of Net
GeneralLess DebtBonded DebtPercentage of
FiscalTaxObligationCertificatesService Net Bondedto AssessedPersonalPer
(2)(2)
YearYearBondsof ObligationFundsDebtValue
Income Capita
20072006$16,930$24,055$1,814$39,1712.2%N/A$928
2008200716,06523,2651,92637,4041.9%N/A1,105
2009200815,19022,4452,00035,6351.6%N/A1,051
2010200915,71526,3502,15139,9141.7%N/A965
2011201014,72025,6053,11837,2071.7%N/A1,152
2012201118,67020,1503,11335,7071.6%N/A1,090
2013201218,22518,9052,49034,6401.5%N/A1,165
2014201324,26610,8452,76932,3421.3%N/A1,072
2015201421,22017,2303,16135,2891.3%N/A1,006
2016201522,81512,3353,54131,6091.0%N/A899
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.
112
TABLE 11
CITY OF LA PORTE, TEXAS
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
30-Sep-16
(Dollars in thousands, except per capita)
Estimated
EstimatedShare of
Debt PercentageOverlapping
Governmental UnitOutstandingApplicableDebt
Debt Repaid with Property Taxes
Harris County$2,421,507,8740.62%$15,013,349
Harris County Department of Education3,840,0000.62%23,808
Harris County Flood Control District83,075,0000.62%515,065
Harris County Toll Road-0.62%-
Harris County Hospital District62,815,0000.62%389,453
La Porte I.S.D.371,335,00041.45%153,918,358
Port of Houston Authority674,269,3970.62%4,180,470
San Jacinto Jr. College District405,062,6186.07%24,587,301
Total Net Overlapping Debt$4,021,904,889198,627,804
b
City of La Porte Direct Debt
35,150,000100%35,150,000
Total Direct and Overlapping Debt$233,777,804
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
113
TABLE 12
CITY OF LA PORTE, TEXAS
PLEDGED-REVENUE COVERAGE
LAST TEN FISCAL YEARS
Debt Service
Revenues
Available
FiscalGrossOperating for Debt
(1)(2)
YearServicePrincipalInterestTotalCoverage
Revenues Expenses
2007$1,992,432$721,936$1,270,496$460,000$300,700$760,7001.7
20081,924,230769,8021,154,428485,000273,531758,5311.5
20091,853,104852,4211,000,683505,000245,069750,0691.3
20101,814,987918,181896,806525,000181,992706,9921.3
20112,062,7881,091,627971,161585,000104,488689,4881.4
20122,052,6661,375,269677,397605,00088,150693,1501.0
20132,011,5501,036,505975,045625,00053,566678,5661.4
20141,988,477880,4891,107,988630,00058,650688,6501.6
20151,906,7271,215,561691,166650,00021,737671,7371.0
20161,296,2841,029,233267,051670,00022,850692,8500.4
(1)
Total revenues including interest
(2)
Total operating expenses less depreciation
114
TABLE 13
CITY OF LA PORTE, TEXAS
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
Fiscal YearPer Capita
EndedPersonalPersonalMedianSchoolUnemployment
(1)(2)(2)(3)(4)(5)
Sept. 30,
Population Income Income Age Enrollment Rate
200735,362N/AN/AN/A7,8894.4%
200835,518N/AN/AN/A7,9405.2%
200936,779N/AN/AN/A7,8309.4%
201033,800N/AN/A337,7818.2%
201134,138N/AN/A337,7329.0%
201235,280N/AN/A337,7396.3%
201334,553N/AN/A337,7296.3%
201434,813N/AN/A337,6345.0%
201535,074N/AN/A337,6484.6%
201635,148N/AN/A337,7534.6%
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
115
TABLE 14
CITY OF LA PORTE, TEXAS
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
20162007
PercentagePercentage
of Total Cityof Total City
EmployerEmployeesEmploymentEmployerEmployeesEmployment
JV Industrial Companies Ltd1,6127.34%La Porte I.S.D.1,0005.29%
Mobley Industrial Services Inc1,4006.37%E.I. DuPont De Nemours $ Co.5803.07%
La Porte ISD1,0404.74%City of La Porte3681.95%
City of La Porte3841.75%Fumanite Worldwide3341.77%
Sulzer Turbo Svcs Houston Inc3301.50%A&L Industrial Services Inc3001.59%
CCC Group Inc3001.37%CCC Group, Inc3001.59%
Highway Transport Chemical LLC2941.34%Aker Kvaerner Industrial Constructors, Inc2501.32%
Airgas Inc2811.28%James H. Jackson Industries Inc2501.32%
Pfeiffer Holdings LLC2711.23%Occidental Chemical Corp.1750.92%
Total Ptrchemicals Ref USA Inc2651.21%Intercontinental Terminal Co.1600.85%
Total6,17728.13%Total3,71719.67%
Source: Centerpoint Energy
Note: This list includes companies within the City limits of La Porte and within the industrial districts.
116
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TABLE 15
CITY OF LA PORTE, TEXAS
FULL-TIME EMPLOYEES BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
2007200820092010201120122013201420152016
General government80797879909088888989
Public safety147142143144144151152154154154
Public works32323232323230303030
Health and sanitation21222222242423232322
Culture and recreation44454546464642424244
Water services25252525252525242525
Sewer services20202020202020202020
Golf course12121212------
Sylvan Beach
Convention Center444-------
Total385381381380381388380381383384
Source: City of La Porte Human Resource Department
117
CITY OF LA PORTE, TEXAS
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
Fiscal Year
Function/Program2007200820092010
Police
Physical arrests2,4892,6422,7372,538
Tickets processed9,65215,35216,09816,603
Fire
Number of calls answered1,6031,7991,4091,559
Inspections600320600690
Highways and streets
Street resurfacing (linear feet)22,10019,88723,55938,365
Potholes repaired1,2609961,0121,236
Sanitation
Cubic yards of garbage collected29,27929,28229,89429,642
Cubic yards of trash collected52,25048,13678,90043,368
Culture and recreation
Fitness center admissions62,82862,24553,40178,118
Water
Number of water meters11,74311,91311,96812,015
Average daily consumption3.84.04.03.9
(millions of gallons)
Water main breaks467455498417
Wastewater
Average daily sewage treatment
(thousands of gallons)3.93.22.83.7
Golf course
Number of paid rounds played32,43335,83936,00931,271
Source: Various City departments
Notes: N/A - Data not available
118
TABLE 16
Fiscal Year
201120122013201420152016
2,3542,3112,2052,0322,1522,399
14,61913,22113,86114,15114,31613,231
1,4831,1951,2191,2621,3781,356
7258129501,0203831,025
60,47269,58013,52011,18311,17222,172
4651,173271165342236
27,96142,58930,62554,81250,94526,458
45,77854,64132,13740,70131,51840,569
64,98964,27964,58790,76567,794102,778
12,06112,12912,23412,32112,43112,523
4.64.34.03.83.93.8
666311379411200217
2.83.32.72.63.83.8
34,84834,03832,25732,74129,96526,794
119
TABLE 17
CITY OF LA PORTE, TEXAS
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
Function/Program2007200820092010201120122013201420152016
Public safety
Police station1111111111
Police officers74747475757474747675
Reserve officers6212226233
Fire stations4444444444
Sanitation
Collection trucks14141414141212121417
Highways and streets
Streets (miles)211295126126126125297297272 272.5
Streetlights 1,804 2,400 2,387 2,387 2,415 2,415 2,415 2,415 2,415 2,415
Traffic signals3375566677
Culture and recreation
Parks acreage347347356356356188188188188188
Parks acreage22222121212222222222
Swimming pools6665555555
Recreation centers1114433222
Senior center1111111111
Water and sewer
Water mains (miles)176178180180181182183184185187
Fire hydrants 1,076 1,161 1,168 1,179 1,186 1,199 1,226 1,256 1,265 1,276
Sanitary sewers (miles)189189191191192192192192193194
Storm sewers (miles)929292959760112112115115
Source: City departments
120
Presented to
City of La Porte, Texas
Annual Financial and Compliance Audit
City Council
March 27, 2017
INTRODUCTION AND AGENDA
Paula Lowe, CPA
Partner, Government Audit
Audit process
Results of the audit
Required auditor
communications
Financial highlights
Upcoming standards
Questions
AUDIT PROCESS
AUDIT PROCESS
TheauditwasperformedinaccordancewithGenerallyAcceptedAuditing
Standards(GAAS),GovernmentAuditingStandards(GAS),and Uniform
Guidance.
InterimfieldworkandriskassessmentwasperformedinJulyof2016
including:
Walkthroughsofaccountingcontrolsoversignificanttransaction
cyclessuchas:
o CashDisbursements
o Payroll
o UtilityBilling
o TaxandIndustrialPaymentProcess
o MunicipalCourtandPermitsReceipts
Testsofaccountingcontrolsovercashdisbursements
Testsofcompliancewithlaws,regulations,contractsandgrants
FieldworkwasperformedinJanuary2017.
AUDIT RESULTS
AUDIT RESULTS
IndependentReport,foundonpages1-3oftheComprehensive
AnnualFinancialReport.
Unmodifiedopinion-highestformofopinionthatcanbeissued.
EmphasisontheimplementationofGASB72,FairValue
Measurement.
IndependentReportonInternalControlOverFinancialReporting
andonComplianceandOtherMattersBasedonanAuditofFinancial
StatementsPerformedinAccordancewithGovernmentAuditingStandards,
foundonpages12oftheSingleAuditReport.
Nomaterialinstanceofnon-compliance
Nodeficienciesininternalcontrolidentifiedtobeamaterial
weakness
AUDIT RESULTS
IndependentReportonComplianceforEachMajorFederalProgram
andReportonInternalControlOverComplianceinAccordancewithUniform
Guidance,foundonpages35oftheSingleAuditReport.
Unmodifiedopiniononcomplianceforeachmajorprogramtested
Nodeficienciesininternalcontrolovercomplianceidentifiedtobea
materialweakness
Nofindingsorquestionedcosts
$939,873intotalexpendituresoffederalawards
Majorfederalprogram-CommunityDevelopmentBlockGrant-
CFDA#14.228
50%coverageoftotalfederalexpenditures
COMMUNICATION
REQUIRED COMMUNICATION TO THOSE
IN CHARGE OF GOVERNANCE
ThefinancialstatementsaretheresponsibilityoftheCity.Our
under generally accepted auditwasdesignedinaccordancewithGAASandprovidefor
auditing standards reasonableratherthanabsoluteassurancethatthefinancial
(GAAS) statementsarefreeofmaterialmisstatement.Our
responsibilityistoexpressanopinionaboutwhetherthe
financialstatementspreparedbymanagementwithyour
oversightarefairlypresented,inallmaterialrespects,in
conformitywithU.S.generallyacceptedaccountingprinciples.
Ourauditofthefinancialstatementsdoesnotrelieveyouor
managementofyourresponsibilities.
REQUIRED COMMUNICATION TO THOSE
IN CHARGE OF GOVERNANCE
Wearerequiredtoissueawrittenreportonourconsideration
under Government ofinternalcontrolsandidentifysignificantdeficiencies,
Auditing Standardsincludingmaterialweaknesses,ifany.Ourreportsdonot
provideassuranceoninternalcontrols.Wedesignourauditto
providereasonableassuranceofdetectingmaterial
misstatementsresultingfromnoncompliancewithprovisions
ofcontractsorgrantagreementsthathaveadirectormaterial
effectonthefinancialstatements.
Unusual Transactions and ThesignificantaccountingpoliciesusedbytheCityare
the Adoption of New describedinNote1tothefinancialstatements.
Accounting Principles
NewGASBpronouncementimplementedin2016includes
GASBStatementNo.72,FairValueMeasurementand
Application.
WenotednotransactionsenteredintobytheCityduringthe
yearforwhichthereisalackofauthoritativeguidanceor
consensus.
REQUIRED COMMUNICATION TO THOSE
IN CHARGE OF GOVERNANCE
Fraud and Illegal ActsNomaterialerrors,irregularities,illegalactswerenoted.
Nomaterialweaknessesnoted.
Material Weakness in
Internal Control
Management Judgments
estimateswereevaluatedanddeterminedto
and Accounting
bereasonableinrelationtothefinancialstatementsasa
Estimates
whole.
Difficulties Encountered
Therewerenodifficultiesordisagreementsduringthecourse
ofouraudit.
Werequestcertainrepresentationsfrommanagementthat
Management
wereincludedinthemanagementrepresentationletter.
Representations
REQUIRED COMMUNICATION TO THOSE
IN CHARGE OF GOVERNANCE
Management
Wearenotawareofmanagementconsultingwithother
Consultations
accountantsforasecondopinion.
Auditor
Noindependenceissueswerenoted.
Independence
Audit Adjustments
Professionalstandardsrequireustoaccumulateallknownand
likelymisstatementsidentifiedduringtheaudit,otherthan
thosethataretrivial,andcommunicatethemtothe
appropriatelevelofmanagement.Therewerenosignificant
auditadjustmentstoreport.
REQUIRED COMMUNICATION TO THOSE
IN CHARGE OF GOVERNANCE
Other Information
Providedan-relation-opiniononsupplementary
Contained in Documents
information(pages67-95ofCAFR)
Containing Audited
Financial Statements
PerformedlimitedproceduresontheRequiredSupplementary
Information(RSI):
DiscussionandAnalysis(pages
4-12ofCAFR)
BudgetarySchedules(pages61-62ofCAFR)
TMRSandTESRSSchedules(pages63-65of
CAFR)
OPEBSchedule(page66ofCAFR)
Introductorysection(pagesi-ix)andstatisticalsection(pages
96-120)arebothunaudited.
FINANCIAL HIGHLIGHTS
Comparison of Governmental Activities
-Net Position
43.6
60
48.4
40
21.7
14.5
17.9
20
23.7
2015
0
2016
Net Investment
Restricted
in Capital Assets
Unrestricted
Comparison of Business-type Activities
-Net Position
34.8
34.3
40
30
20
1.3
4.1
10
0.8
2015
5.3
0
2016
Net Investment
Restricted
in Capital Assets
Unrestricted
Governmental Funds
-Fund Balance
CǒƓķ .ğƌğƓĭĻ
Asofyearend,thegovernmental
fundsreportedacombinedendingfund
balanceof$67.8millionasfollows:
General Fund
$24.3
-General Fund$39.9
$39.9
-Debt Service3.5
Debt Service
-Other Governmental24.3
$3.5
Other
Governmental
Unassigned General Fund Balance, $29.4 million, is 76% of total General Fund expenditures
for fiscal year 2016. Committed fund balance in the General Fund includes $4 million for
construction and $2 million for health funds. Assigned fund balance includes encumbered
Comparison of Governmental Funds
-Revenues
0.6
3.2
7.0
2015
2.0
Other
1.3
46.2
Intergovernmental
Charges for Services
1.1
1.0
Fines and Forfeitures
6.6
2016
License and Permits
2.0
0.6
Taxes
50.4
0204060
aźƌƌźƚƓƭ
Overall total revenues for fiscal year 2016 were 2% higher. Governmental Funds revenues
totaled $61.6 million, a $1.4 million increase from fiscal year 2015.
Comparison of Governmental Funds
-Expenditures
6.3
6.2
5.7
Capital Outlay
2.5
2015
2.9
Debt Service
17.7
12.0
Culture and Recreation
4.4
Health and Sanitation
5.7
5.8
2.6
Public Works
2016
3.0
18.3
Public Safety
11.7
General Government
0.05.010.015.020.0
aźƌƌźƚƓƭ
Expenses decreased by $1.6 million in fiscal year 2016.
Proprietary Funds
-Net Position
bĻƷ tƚƭźƷźƚƓ
Asofyearend,theproprietary
fundsreportedacombinedendingnet
Utility
positionof$54.4millionasfollows:
$13.9
LPAWA
-Utility Fund$30.0
$30.0
$2.5
-LPAWA8.0
$8.0
-Airport2.5
Airport
-Internal Service Funds13.9
Internal
Service Funds
Unrestricted net position of the funds are $2.4 million Utility Fund, $2.6 million LPAWA,
$357 thousand Airport, and $4.6 million Internal Service Funds.
Comparison of Proprietary Funds
-Operating Revenues and Expenses
12
10.1
9.4
10
9.0
8.7
8.58.58.5
8.4
8
Utility
6
LPAWA
Airport
4
Internal Service Funds
1.7
1.5
1.2
1.1
2
0.20.2
0.06
0.06
0
2016201620152015
RevenuesExpensesRevenuesExpenses
UPCOMING STANDARDS
UPCOMING STANDARDS
StatementNo.74,FinancialReportingforPostemploymentBenefitPlansOther
ThanPensionPlans
EffectiveDate:FY2017
StatementNo.75,AccountingandFinancialReportingforPostemployment
BenefitsOtherThanPensions
EffectiveDate:FY2018
StatementNo.77,TaxAbatementDisclosures
EffectiveDate:FY2017
StatementNo.80,BlendingRequirementsforCertainComponentUnitsan
amendmentofGASBStatementNo.14
EffectiveDate:FY2017
UPCOMING STANDARDS
StatementNo.83,CertainAssetRetirementObligations
EffectiveDate:FY2019
StatementNo.84,FiduciaryActivities
EffectiveDate:FY2020
QUESTIONS
To the Honorable Mayor and Members
of the City Council and Citizens
City of La Porte, Texas
We have audited the financial statements of as of and for
the year ended September 30, 2016, and have issued our report thereon dated March 15, 2017.
Professional standards require that we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit
Ascommunicated in our engagement letter dated July 25, 2016, our responsibility, as described
by professional standards, is to form and express opinions about whether the financial statements that
have been prepared by management with your oversight are presented fairly, in all material respects, in
accordance with accounting principles generally accepted in the United States of America. Our audit of
thefinancial 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,
ver
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 identifying other matters 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.
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 assistedin preparing the financial statements, schedule of
expenditures of federal awards,and related notes to the financial statements of the Cityin 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 notconducted in
accordance with Government Auditing Services.
In order to ensure we maintain our independencefor performing these nonaudit servicescertain
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 itemswere reviewed and approved prior to their
issuance and accepted responsibility for them. Further, the nonaudit services were oversaw 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
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. As described in the notes to the financial statements, during the year, the City adopted new
accounting guidance, Governmental Accounting Standards (GASB) Statement No. 72, Fair Value
Measurement and Application. There was no effect of the accounting change to the beginning of the
year. No matters have come to our attention that would require us, under professional standards, to
inform you about (1) the methods used to account for significant unusual transactions and (2) the effect
of significant accounting policies in controversial or emerging areas for which there is a lack of
authoritative guidance or consensus.
2
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management
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
judgments.
The most sensitive accounting estimates affecting the financial statements are:
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 in relation to the applicable opinion units.
le property taxes is based on historical
collections. We evaluated the key factors and assumptions used to develop the allowance for
uncollectible property taxes in determining that it is reasonable in relation to the financial
statements taken as a whole and in relation to the applicable opinion units.
net pension liability is based on actuarial assumptions which are
determined by the demographics of the plan and future projections that the actuarial makes based on
historical information of the plan and the 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
Citystatements 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
For purposes of this communication, professional standards require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial, and
communicate them to the appropriate level of management. Further, professional standards require us to
also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes
of transactions, account balances or disclosures, and the financial statements as a whole and each
applicable opinion unit. Management has corrected all identified misstatements.
3
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.
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
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 15, 2017.
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
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 parties.
Waco, Texas
March 15, 2017
4
CITY OF LA PORTE, TEXAS
SINGLE AUDIT REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 2016
CITY OF LA PORTE, TEXAS
SINGLE AUDIT REPORT
TABLE OF CONTENTS
SEPTEMBER 30, 2016
Page
Number
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards.................................................... 1 2
Major Federal Program and Report on Internal
Control Over Compliance in Accordance with
Uniform Guidance ..................................................................................................... 3 5
Schedule of Expenditures of Federal Awards ............................................................... 6
Notes to Schedule of Expenditures of Federal Awards ................................................ 7
Schedule of Findings and Questioned Costs .................................................................8
THIS PAGE LEFT BLANK INTENTIONALLY
REPORT OF INDEPENDENT AUDITORSON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH
To the Honorable Mayor
and City Council
City of La Porte, Texas
We have audited in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, each major fund, and the aggregate remaining fund
he year ended September 30, 2016,
and the relat
statement and have issued our report thereon dated March 15, 2017.
Internal Control Over Financial Reporting
In planning and performing our audit of the financia
internal control over financial reporting to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of
Adeficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
1
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all deficiencies in
internal control over financial reporting that might be material weaknesses or significant deficiencies.
Given these limitations, during our audit we did not identify any deficiencies in internal control over
financial reporting that we consider to be material weaknesses. However, material weaknesses may exist
that have not been identified.
Compliance and Other Matters
of material misstatements, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have direct and material
effect on the provisions was not an objective of our audit, and accordingly, we do not express such as
opinion. The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
is an integral part of an audit performed in
accordance with Government Auditing Standards
compliance. Accordingly, this communication is not suitable for any other purpose.
Waco, Texas
March 15, 2017
2
REPORT OF INDEPENDENT AUDITORSON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH UNIFORM GUIDANCE
To the Honorable Mayor
And City Council
City of La Porte, Texas
Report on Compliance for Each Major Federal Program
requirements described in the U.S. Office of Management and Budget(OMB)Compliance Supplement
he year
ended September 30, 2016
results section of the accompanying schedule of findings and questioned costs.
Management is responsible for compliance with the requirements of laws, regulations, contracts
and grants applicable to its federal programs.
Our responsibility is to express an opinion on compliance for each of the City
programs based on our audit of the types of compliance requirements referred to above. We conducted
our audit of compliance in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance).Those standards and the Uniform
Guidance require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a direct and
material effect on a major federal program occurred. An audit includes examining, on a test basis,
evidence about the Citye with those requirements and performing such other procedures as
we considered necessary in the circumstances.
3
4
We believe that our audit provides a reasonable basis for our opinion on compliance for each
compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major federal
programs for the year ended September 30, 2016.
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and
types of requirements that could have a direct and material effect on each major federal program to
determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing
an opinion on compliance for each major federal program and to test and report on internal control over
compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on
the effectiveness of internal control over compliance. Accordingly we do not express an opinion on the
effecti
Adeficiency in internal control over compliance exists when the design or operation of control
over compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
complianceis a deficiency, or combination of deficiencies, in internal control over compliance, such that
there is a reasonable possibility that material noncompliance with a type of compliance requirement of a
federal program will not be prevented, or detected and corrected, on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in
internal control over compliance with a type of compliance requirement of a federal program that is less
server than a material weakness in internal control over compliance, yet important enough to merit
attention by those charges with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal control
over compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the requirements
of Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
4
Report on Schedule of Expenditures of Federal Awards
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City as of and for the
year ended September 30, 2016, and the related notes to the financial statements, which collectively
comprise the Cityeissued our report thereon dated March 15, 2017,
which contained unmodified opinions on those financial statements. Our audit was conducted for the
purpose of forming opinions on those financial statements. Our audit was conducted for the purpose of
forming opinions on the financial statements that collectively comprise the basic financial statements.
The accompanying schedule of expenditures of federal awards is presented for purposes of additional
analysis as required by Uniform Guidance, and is not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the financial statements. The 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 financial statements or to the financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal
Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Waco, Texas
March 15, 2017
5
THIS PAGE LEFT BLANK INTENTIONALLY
CITY OF LA PORTE, TEXAS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Federal Grantor/FederalPass-Through
Pass-Through Grantor/CFDAGrantor'sFederalPass-Through
Program TitleNumberNumberExpendituresExpenditures
U.S. Department of Housing & Urban Development
Office of Community Planning and Development
Passed through Texas General Land Office:
Community Development Block Grant/State's Program14.22812-848-000-6650
$294,350$-
Passed through the Harris County Community Services Department:
La Porte ISD Historic Schoolhouse Project14.218C2014-0043
32,230-
Community Development Block Grant/State's Program14.22812-218-000-5518
175,404-
76,328-
Community Development Block Grant/State's Program14.239B-2002-UC-48-0002
Total U.S. Department of Housing & Urban Development
578,312-
Office of Community Planning and Development
U.S. Department of Transportation
Passed through Texas Department Transportation:
Airport Improvements Project20.10642M1512LPRT
1,064-
47,983-
State and Community Highway Safety 20.6002016-LaPorte-S-1YG-0016
49,047-
Total U.S. Department of Transportation
U.S. Department of Justice
Passed through the City of Houston:
Internet Crimes Against Children Task Force
Program (ICAC)16.5432015-MC-FX-K046
86,304-
Direct Programs:
Bullet Proof Vest Partnership Program16.607None
4,917-
6,679-
Equitable Sharing Program16.922None
97,900-
Total U.S. Department of Justice
U.S. Department of Health & Human Services
Passed through the City of Houston Department of
Health and Human Services:
Special Program for Aging, Title III, Part C,
Nutrition Services - Congregate93.0454600009506
31,020-
Special Program for Aging, Title III, Part C,
27,404-
Nutrition Services - Home Delivered93.0454600009506
58,424
Total U.S. Department of Health & Human Services
Executive Office of the President
Passed through U.S. Department of Justice Drug
Enforcement Administration:
10,921-
High Intensity Drug Trafficking Areas Program95.001G14HN0012A
10,921-
Total Executive Office of the President
U.S. Department of Homeland Security
Passed through Teas Department of Transportation
145,269-
Bay Area Bomb Squad Sustainment97.067None
145,269-
Total U.S. Department of Homeland Security
$939,873$-
Total Federal Expenditures
6
CITY OF LA PORTE, TEXAS
NOTES TO SCHEDULE OF EXPENDITURES
OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Basis of Accounting
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of
accounting. The modified accrual basis of accounting is described in Note I of the basic financial
statements. The information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the
amounts presented in this schedule may differ from amounts presented in, or used in the preparation of,
the financial statements.
Basis of Presentation
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal awards
ting entity is defined in Note I of the basic financial statements.
Federal awards received directly from federal agencies, as well as awards passed through other
government agencies, are included on the Schedule of Expenditures of Federal Awards.
Indirect Costs
The City has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform
Guidance.
7
CITY OF LA PORTE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Summary of Auditors' Results
Financial Statements:
Type of auditors' report issued:Unmodified
Internal control over financial reporting:
Material weakness(es) identified that are not
considered to be material weaknesses?No
Significant deficiencies identified that are not
considered to be material weaknesses?None reported
Noncompliance material to the financial statements
noted?No
Federal Awards:
Internal control over major programs:
Material weakness(es) identified?No
Significant deficiency(ies) identified that are not
considered to be material weaknesses?None reported
Type of auditors' report issued on compliance with
major programs.Unmodified
Any audit findings disclosed that are required to be
reported in accordance with 2 CFR 200.516 (a) of
Uniform Guidance?No
Identification of major programs:
Name of federal program or clusterCFDA Number
Community Development Block Grant/State's Program14.228
Dollar threshold used to distinguish between type A and
type B programs$750,000
Auditee qualified as low risk auditee?Yes
Financial Statement Findings
None
Federal Award Findings
None
8
THIS PAGE LEFT BLANK INTENTIONALLY
REQUEST FOR CITY COUNCIL AGENDA ITEMREQUEST FOR CITY COUNCIL AGENDA ITEM
March 27, 2017March 27, 2017AppropriationAppropriation
Agenda Date Requested:Agenda Date Requested:
Budget Budget -- Grant Grant
Kenith AdcoxKenith AdcoxSource of Funds:Source of Funds:
Requested By:Requested By:
PolicePoliceAccount Number:Account Number:
Department:Department:
Report:Resolution:Resolution:Ordinance:Ordinance:Amount Budgeted:Amount Budgeted:
$96,950.00$96,950.00
Other:Amount Requested:Amount Requested:
Budgeted Item:Budgeted Item:YESYESNONO
AttachmentsAttachments : :
1.Budget CID ForensicsBudget CID Forensics
2.ResolutionResolution--Justice Assistance GrantJustice Assistance Grant
3.Grant ApplicationGrant Application
4.Grant AnnouncementGrant Announcement
SUMMARY & RECOMMENDATIONSSUMMARY & RECOMMENDATIONS
Staff has prepared an application for a Crime Initiative Grant, a federal Justice Assistance Grant (JAG), Staff has prepared an application for a Crime Initiative Grant, a federal Justice
Assistance Grant (JAG),
and is offered and will be administered by the Criminal Justice Division of the Governorand is offered and will be administered by the Criminal Justice Division of the Governor’’s office
of the s office of the
state. As part of the grant application process, a Resolution is required agreeing to the terms of the state. As part of the grant application process, a Resolution is required agreeing
to the terms of the
grant and designating the City Manager as the authorized official to sign grant documents and accept grant and designating the City Manager as the authorized official to sign grant documents
and accept
the grant if awarded. the grant if awarded.
The grant project includes Digital Forensics Investigative Equipment. Digital devices such as The grant project includes Digital Forensics Investigative Equipment. Digital devices
such as
computers, tablets, cellular phones, flash drives, gaming consoles, DVR's, global positioning devices, computers, tablets, cellular phones, flash drives, gaming consoles, DVR's, global
positioning devices,
routers, digital cameras, etc. are all in use by criminals. With forensically sound conditions, routers, digital cameras, etc. are all in use by criminals. With forensically sound conditions,
methodologies, and equipment, investigators can use the information stored and captured in these methodologies, and equipment, investigators can use the information stored and captured
in these
devices to assist in the investigative and prosecutorial processes. The Citydevices to assist in the investigative and prosecutorial processes. The Citydevices to assist in the investigative
and prosecutorial processes. The Citydevices to assist in the investigative and prosecutorial processes. The City’’’’s application includes a s application includes a s application
includes a s application includes a
request for valuable forensic technology hardware, software, and some training, in order to make this request for valuable forensic technology hardware, software, and some training,
in order to make this
reality. Such assets will be stationed at La Porte and readily available to be utilized in investigations at reality. Such assets will be stationed at La Porte and readily available
to be utilized in investigations at
LPPD. If approved no City match would be required. This grant is competitive in nature, and will first be LPPD. If approved no City match would be required. This grant is competitive
in nature, and will first be
reviewed by the Houstonreviewed by the Houston--Galveston Area Council (HGAC). Galveston Area Council (HGAC).
Should La Porte receive one of these grants, it would receive funding until next fiscal year. Staff would Should La Porte receive one of these grants, it would receive funding until
next fiscal year. Staff would
include this grant in the FY18 budget. include this grant in the FY18 budget.
Action Required of Council:Action Required of Council:
Consider approval or other action of a Resolution designating the City Manager as the authorized grant Consider approval or other action of a Resolution designating the City Manager
as the authorized grant
official and approving the grant application for Digital Forensics Investigative Equipment, through the official and approving the grant application for Digital Forensics Investigative
Equipment, through the
Criminal Justice Division, Office of the Governor, State of Texas. Criminal Justice Division, Office of the Governor, State of Texas.
Approved for City Council AgendaApproved for City Council Agenda
Corby D. Alexander, City ManagerCorby D. Alexander, City ManagerDateDate
JAG Grant-Forensic Project
Hardware Enhancements:
Sumuri-Talino KA-901X Forensic Workstation17990
Upgrade to Cellebrite Touch 23500
Dell Storage Server NX3230 40TB Storage Array (second server to backup data from existing server)12000
Powervault MD1200 40TB Storage Array (expand storage of existing server)7000
Powervault MD1200 40TB Storage Array (expand storage of second server used for backup)7000
Computer peripheral (monitors, keyboard, mouse)1000
Liebert Environmental Cooling Module Upgrade (adding additional cooling unit to existing server rack)3075
15-inch Mac Book Pro 2.9GHz 1TB storage 16GB memory - (required for video and image enhancement software)3520
Netgear ProSAFE 16-Port 10Gb Network Switch1300
Intel X540-T110Gb Ethernet Card-4 total (upgrade existing data transfer rates between storage server and workstations)1200
Software Enhancements:
Upgrade to Magnet Forensics Internet Evidence Finder-AXIOM2199
Oceans System Forensic Video and Image Enhancement5050
Adobe Software Suite (required for Oceans System enhancement software)567
Hawk Analytics Call Detail Record (CDR)Mapping and Analysis-Cell Hawk Software2495
Windows 7 License (required for OS bootcamp for MacBook Pro)152
Lab Furniture:
Hergo Modular Forensic Workstation10798
Replaces current office furniture with workstation specifically designed for forensic lab. Maximizes workspace.
Training:
International Association of Computer Investigative Specialists Cerification
Required travel to Orlando,Florida for 2 weeksTuition2795
Travel850
Hotel14006171
Per Diem826
Vehicle300
Oceans System Training Program (iNPUT-ACE)-2 peopleTuition1590
Required travel to Burtonsville, MD 3 daysTravel938
Hotel3873471
Per Diem406
Vehicle150
Oceans System Training (Clear ID)-2 people
Required travel to Burtonsville, MD 3 daysTuition990
Travel928
Hotel3872869
Per Diem414
Vehicle150
Oceans System Training (Omivore 1 hr online)- 2 people
Tuition200
Cell Hawk Training (2 People)
Required travel to Fort Collins, Colorado 4 daysTuition1100
Travel334
Hotel3272393
Per Diem472
Vehicle160
Power Enhancements:
APC Smart UPS X-3000VA Low Voltage (Backup power for second server)1500
Installing dedicated power circuit for additional server and cooling system1500
96950 Full Budget
RESOLUTION NO. 2017-__________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA PORTE, TEXAS,
AUTHORIZING THE DIGITAL FORENSICS INVESTIGATIONS PROJECT BE ACQUIRED
THROUGH A GRANT FOR THE YEAR 2017-2018; APPROVING SUBMISSION OF THE
GRANT APPLICATION FOR THE DIGITAL FORENSICS INVESTIGATIONS PROJECT VIA A
LAW ENFORCEMENT GRANT; DESIGNATING THE CITY M
AUTHORIZED OFFICIAL; FINDING COMPLIANCE WITH THE OPEN MEETINGS LAWS; AND
PROVIDING AN EFFECTIVE DATE HEREOF.
WHEREAS, the City of La Porte finds it in the best interest of the citizens of La Porte that the
Digital Forensics Investigations project be acquired through a grant for the year 2017-2018. This
grant will aid the City and Police Department in obtaining equipment and software via grant funds
to provide for Digital Forensics Investigative equipment and software to aid in criminal
investigations; and
WHEREAS, the City of La Porte agrees that in the event of loss or misuse of the Criminal Justice
Division funds, the City of La Porte assures that the funds will be returned to the Criminal Justice
Division in full; and
WHEREAS, the City of La Porte agrees that it will appropriate any matching funds in support of
the grant, if applicable; and
WHEREAS,
The authorized official is given the power to apply for, accept, reject, alter or terminate the grant
on behalf of the applicant agency.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE:
Section 1. The City of La Porte authorizes the Digital Forensics Investigations project be
acquired through a grant for the year 2017-2018, and further authorizes and approves submission
of the grant application for the Digital Forensics Investigations project, via a law enforcement
grant, to the Office of the Governor, Criminal Justice Division.
Section 2. The City of La Porte agrees that in the event of loss or misuse of the Criminal
Justice Division funds, the City of La Porte assures that the funds will be returned to the Criminal
Justice Division in full; agrees that it will appropriate any matching funds in support of the grant,
if applicable; anddesignates the City Manager as the grantees authorized official.
Section 3. The City Council officially finds, determines, recites and declares that a sufficient
written notice of the date, hour, place and subject of this meeting of the City Council is posted at
a place convenient to the public at the City Hall of the City for the time required by law preceding
this meeting, as required by Chapter 551, Texas Government Code; and that this meeting has
been open to the public as required by law at all times during which this Resolution and the subject
matter thereof has been discussed, considered and formally acted upon. The City Council further
ratifies, approves and confirms such written notice and the contents and posting thereof.
Section 4. This Resolution shall be effective upon its passage and approval.
Agency Name:
Grant/App:Start Date:End Date:
Project Title:
Status:
Eligibility Information
Your organization's Texas Payee/Taxpayer ID Number:
Application Eligibility Certify:
Profile Information
Applicant Agency Name:
Project Title:
Division or Unit to Administer the Project:
Address Line 1:
Address Line 2:
City/State/Zip:
Start Date:
End Date:
Regional Council of Goverments(COG) within the Project's Impact Area:
Headquarter County:
Counties within Project's Impact Area:
Grant Officials:
Authorized Official
User Name:
Email:
Address 1:
Address 1:
City:
Phone:
Fax:
Title:
Salutation:
Position:
Project Director
User Name:
Email:
Address 1:
Address 1:
City:
Phone:
Fax:
Title:
Salutation:
Position:
Financial Official
User Name:
Email:
Address 1:
Address 1:
City:
Phone:
Fax:
Title:
Salutation:
Position:
Grant Writer
User Name:
Email:
Address 1:
Address 1:
City:
Phone:
Fax:
Title:
Salutation:
Position:
Grant Vendor Information
Organization Type:
Organization Option:
Applicant Agency's State Payee Identification Number (e.g., Federal Employer's Identification (FEI)
Number or Vendor ID):
Data Universal Numbering System (DUNS):
Narrative Information
WARNING:
A. Specialty Courts
CJD ID for the court
B. Drug Testing
'N/A'
C. Juvenile Case Managers
X
_
_
_
_
_
_
_
X
N/A
N/A
_
_
_
_
_
_
X
D. Evaluation Projects
Tier-One Evaluations
_
X
'YES'
'No''N/A'
Tier-Two Evaluations
_
X
'YES'
'No''N/A'
XNO
E. Sustainment
'N/A'
'N/A'
A. Constitutional Compliance
B. Information Systems
C. Bulletproof Vests
D. Uniform Crime Reports
E. Criminal History Reporting
F. DNA Testing of Evidentiary Materials
G. Interoperable Communications
H. Twelve-Step Programs
I. Specialty Court Certifications
J. Generated Program Income
K. Immigration and Customs Enforcement Requests
_
_
X
_
L. Civil Rights Liaison
Overall Certification
Guide to GrantsGrantee Conditions and
Responsibilities
XI certify to all of the application content & requirements.
Project Abstract :
Problem Statement :
Supporting Data :
Project Approach & Activities:
Capacity & Capabilities:
Performance Management :
Data Management:
Target Group :
Evidence-Based Practices:
Project Activities Information
X
_
_
_
X
'YES'NoN/A
'YES'
NoN/A
_
X
_
X
_
X
_
_
_
_
_
X
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
X
'N/A'
Selected Project Activities:
ACTIVITYPERCENTAGE:DESCRIPTION
Measures Information
TARGET
OUTPUT MEASURE
LEVEL
OUTCOME MEASURETARGET LEVEL
CUSTOM OUTPUT TARGET
MEASURELEVEL
CUSTOM OUTCOME TARGET
MEASURELEVEL
Upload FilesSummary
_
X
Yes
_
X
_
NoN/A
_
X
_
_
X
Yes
Type I Entity
Type II Entity
Type III Entity
_
X
_
X
_
Unable to Certify
Certification of Recipient Highly Compensated Officers
YESFIRSTNOSECOND
_
X
X
_
YESFIRSTNOSECOND
Fiscal Capability Information
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
Budget Details Information
Budget Information by Budget Line Item:
IN-
SUB CASH
CATEGORYDESCRIPTIONCJDKIND GPITOTALUNIT/%
CATEGORYMATCH
MATCH
Source of Match Information
Detail Source of Match/GPI:
DESCRIPTIONMATCH TYPEAMOUNT
Summary Source of Match/GPI:
Total ReportCash MatchIn KindGPI Federal ShareGPI State Share
Budget Summary Information
Budget Summary Information by Budget Category:
CATEGORYCJDCASH MATCHIN-KIND MATCHGPITOTAL
Budget Grand Total Information:
CJDCASH MATCHIN-KIND MATCHGPITOTAL
Condition Of Fundings Information
Condition of Funding / Project Date Date Hold Hold Line Item
RequirementCreatedMetFundsFunds
User Name
Office of the Governor
Criminal Justice Division
Funding Announcement:
Justice Assistance Grant (JAG) Program
December 19, 2016
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Opportunity Snapshot
Below is a high-level overview of many of the elements of this opportunity. Full information is provided
in the funding announcement that follows.
Purpose
The purpose of this announcement is to solicit applications for projects that promote public safety,
reduce crime, and improve the criminal justice system.
Eligible Funding Areas
Funds may be used for state and local initiatives, technical assistance, strategic planning, research and
evaluation (including forensics), data collection, training, personnel, equipment, forensic laboratories,
supplies, contractual support, and criminal justice information systems that will improve or enhance
such areas as law enforcement programs, prosecution and court programs, prevention and education
programs, corrections and community corrections programs, drug enforcement programs, system
assessment or program evaluation, and technology improvement programs.
Funds Available
It is anticipated that up to $12M may be funded under this announcement.
Budget
The minimum allowed under this program is $10,000 and there is no limit on the amount of funding an
applicant can request.
Match
There is no match requirement under this program.
Project Periods
Continuation projects may not exceed a 12-month period.
Organizational Eligibility
Applications may be submitted by state agencies, units of local government, independent school
districts, senior universities, judicial districts, Native American tribes, and community supervision and
corrections departments.
Source of Funding
Federal funding is authorized under the Omnibus Crime Control and Safe Streets Act of 1968.
Process
Applicants will respond to this funding announcement by completing an application in eGrants
https://eGrants.gov.texas.gov.
Contact Information
For more information, contact the eGrants help desk at eGrants@gov.texas.gov or (512) 463-1919.
1
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Table of Contents
Opportunity Snapshot ........................................................................................................................ 1
Purpose ............................................................................................................................................. 3
To Apply ............................................................................................................................................ 3
What’s New ....................................................................................................................................... 3
Changes in Eligible Activities and Expenses .......................................................................................... 3
Changes in the Application ................................................................................................................... 3
Step 1: Review the Process ................................................................................................................. 4
Timeline ................................................................................................................................................ 4
Submission Method .............................................................................................................................. 4
Step 2: Consider the Requirements ..................................................................................................... 5
Organizational Eligibility ....................................................................................................................... 5
Funding and Project Period Limits ........................................................................................................ 5
Match Requirement .............................................................................................................................. 5
Eligible Funding Areas ........................................................................................................................... 5
Ineligible Expenses and Activities ......................................................................................................... 6
Program-Specific Requirements ........................................................................................................... 6
Standard CJD Requirements ................................................................................................................. 7
Step 3: Apply via eGrants ................................................................................................................... 7
Basics ..................................................................................................................................................... 7
Profile Tab – Grant.Vendor Sub-Tab Direct Deposit Procedures .......................................................... 8
Narrative Tab – Program-Specific Questions ........................................................................................ 8
Narrative Tab – Required Certifications ............................................................................................... 9
Narrative Tab – Project Narrative ......................................................................................................... 9
Activities Tab – CJD Purpose Areas ..................................................................................................... 10
Activities Tab – Fund Source Information and Requirements ............................................................ 10
Activities Tab – OOG-Defined Project Activity Area ........................................................................... 10
Measures Tab – OOG-Defined Output Performance Measure Information ...................................... 10
Measures Tab – Custom-Defined Performance Measures ................................................................. 10
Submit.Application and Certify.Application Tabs ............................................................................... 11
Step 4: Funding Decisions and Grant Acceptance .............................................................................. 11
Selection Criteria ................................................................................................................................. 11
Announcements .................................................................................................................................. 12
Accept the Award ............................................................................................................................... 13
Appendices ...................................................................................................................................... 14
Appendix A: Required Certifications ................................................................................................... 14
Appendix B: Project Narrative ............................................................................................................ 16
Appendix C: CJD Purpose Areas .......................................................................................................... 18
Appendix D: Fund Source Information and Requirements ................................................................. 19
Appendix E: OOG-Defined Project Activity Area and OOG-Defined Output Performance Measure
Information ......................................................................................................................................... 23
About CJD ........................................................................................................................................ 29
2
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Justice Assistance Grant Program
Purpose
The goal of the Criminal Justice Division (CJD) is to provide needed funding to improve public safety and
support victims of crime by filling system gaps and promoting innovative solutions to common
problems. The purpose of this program is to promote public safety, reduce crime, and improve the
criminal justice system.
To Apply
If you are interested in applying for a grant under this program, follow the four-step process outlined
below.
Step One - Review the Process: Get familiar with the funding announcement and the process used for
this particular program.
Step Two - Consider the Requirements: Consider the eligibility requirements as well as what will be
required of successful applicants.
Step Three - Apply in eGrants: Compile and submit your grant application. To understand how to apply
online or to register for the system go to https://eGrants.gov.texas.gov.
Step Four – Funding Decisions and Grant Acceptance: Await the funding decision, which is provided
through a grant award or other notice from CJD. If you receive an award, complete the acceptance
process to access funds.
What’s New
This year’s grant program and application have several substantial differences from previous years. The
changes are summarized below, but applicants should carefully review the relevant sections of this
funding announcement and the eGrants application to ensure that CJD does not deem their application
incomplete or ineligible for funding.
Changes in EligibleActivities and Expenses
Evaluation projects: There is new guidance for projects containing or entirely comprised by a
project evaluation component. See “Eligible Funding Areas” for more information.
Changes in the Application
Narrative tab – Program-Specific Questions: There are several new questions and
certifications in this section, including changed requirements regarding immigration and
customs enforcement requests (only applicable to certain county or municipal governments).
3
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
See the section “Narrative tab – Program-Specific Questions” under Step 3 of this funding
announcement for more information.
Narrative tab – Project Narrative: The instructions for some sections of the Project Narrative
on the eGrants application have changed. Applicants must read the “Project Narrative”
section of this funding announcement to find them – they are not repeated in eGrants.
Activities tab – CJD Purpose Areas (new): Applicants must assign a percentage of their
project to certain purpose areas that correspond to their ultimate goal. See “Activities Tab –
CJD Purpose Areas” under Step 3 of this funding announcement.
Activities tab - OOG-Defined Project Activity Area and Measures tab - OOG-Defined Output
Performance Measures: CJD has overhauled the classification of project activities and the
associated measures. See “Activities and Measures Tabs – OOG-Defined Project Activity Area
and OOG-Defined Output Performance Measure Information” under Step 3 of this funding
announcement for the available activity areas and measures.
Activities tab - Fund Source Information and Requirements: This section has changed. It
includes several new questions about project types and activities. It also includes questions
for all CJD grant programs, including some that may not apply to this funding announcement.
See “Appendix D: Fund Source Information and Requirements” for the full list of questions
and instructions specific to this funding announcement.
New Direct Deposit procedures: Applicants will now be required to upload direct deposit
forms at the time of application. See “Profile Tab – Grant.Vendor Sub-Tab Direct Deposit
Procedures” under Step 3 for more information.
Step 1: Reviewthe Process
Timeline
Action Date
Funding Announcement Release 12/19/2016
Online System Opening Date 12/19/2016
Final Date to Submit an Application 02/20/2017 at 5:00PM CST
Earliest Start Date 10/01/2017
Latest Start Date 12/01/2017
SubmissionMethod
Applicants must submit and certify applications through via eGrants (https://eGrants.gov.texas.gov) by
the deadline listed above.
4
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Step 2: Consider the Requirements
Organizational Eligibility
Applications may be submitted by state agencies, units of local government, independent school
districts, senior universities, judicial districts, Native American tribes, and community supervision and
corrections departments.
Funding and Project Period Limits
Funding Limits: The minimum award under this program is $10,000 and there is no limit on the amount
of funding that can be requested.
Project Period: Grant-funded projects must begin on or after October 1, 2017 may not exceed a 12-
month grant period. Grant-funded equipment only projects are generally awarded for a six-month grant
period. CJD will consider any other proposed changes to the start or end dates on a case-by-case basis.
Available Funding: It is anticipated that up to $12 million may be funded under this announcement. The
number of awards will depend upon the number of eligible applicants and availability of funding.
Source of Funding: Federal funds are authorized under the Edward Byrne Memorial Justice Assistance
Grant Program (JAG), 42 U.S.C. 3751(a). JAG funds are made available through a Congressional
appropriation to the United States Department of Justice. All awards are subject to the availability of
appropriated federal funds and any modifications or additional requirements that may be imposed by
law.
Match Requirement
There is no match requirement under this program.
Eligible Funding Areas
JAG funds may be used for state and local initiatives, technical assistance, strategic planning, research
and evaluation (including forensics), data collection, training, personnel, equipment, forensic
laboratories, supplies, contractual support, and criminal justice information systems that will improve or
enhance such areas as:
Law enforcement programs;
Prosecution and court programs;
Prevention and education programs;
Corrections, community corrections and reentry programs;
Drug enforcement programs;
System assessment and program evaluation; or
Technology improvement programs.
5
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Ineligible Expensesand Activities
Grant funds may not be used to support the unallowable services, activities, and costs listed in the Guide
to Grants (available at https://egrants.gov.texas.gov/FileDirectory/Guide_to_Grants_v8.pdf) and:
1)Body-worn cameras;
2)Construction, renovation, or remodeling;
3)Medical services;
4)Security enhancements or equipment for nongovernmental entities not engaged in criminal
justice or public safety;
5)Non-law enforcement vehicles or equipment for government agencies that are for general
agency use;
6)Transportation, lodging, per diem or any related costs for participants, when grant funds are
used to develop and conduct training;
7)Equipment, supplies, and other direct costs associated with processing DNA evidence;
8)Law enforcement equipment that is standard department issue (not including body armor);
9)Costs associated with implementing the National Incident-Based Reporting System (NIBRS);
and
10)Any other prohibition imposed by federal, state or local law or regulation.
Items off the Department of Justice controlled list will be approved on a case by case basis and at the
sole discretion of CJD. Including such items in the application may result in the delay or denial of
applications.
Program-SpecificRequirements
Reporting Requirements
Financial and Progress Reports: At the end of each quarter of the state fiscal year during the one-year
grant period, grantees will be required to submit a financial status report via eGrants and a progress
report via https://cjd.tamu.edu/ in the format required by CJD.
Note: To fulfill its responsibilities under the Government Performance and Results Act of 1993 (GPRA),
Public Law 103-62, and the GPRA Modernization Act of 2010, Public Law 111–352, applicants that
receive funding under this solicitation must provide data that measure the results of their work done
under this solicitation. For reference, the accountability measures can be found at:
.
http://www.bjaperformancetools.org/help/JAGMeasuresQuestionnaire.pdf
Program Income
Applicant must agree to comply with all federal and state rules and regulations for program income and
agrees to report all program income that is generated as a result of the project's activities. Applicant
must also agree to report program income to CJD through a formal grant adjustment, to secure CJD
approval prior to use of the program income, to use program income only for allowable costs, and to
expend program income immediately after CJD’s approval of a grant adjustment and prior to requesting
6
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
reimbursement of CJD funds. For the purposes of this program, the deduction method applies unless
prior approval is given by CJD for a different method. Program income from asset seizures and
forfeitures is considered earned when the property has been adjudicated to the benefit of the plaintiff
(e.g., law enforcement entity).
Regional Council Requirements
Applicants must contact the criminal justice planner at their regional Council of Governments for
additional local requirements that may apply, potentially including required workshops and
prioritization meetings. To find contact information for your local COG, visit the Texas Association of
Regional Councils website at http://txregionalcouncil.org/.
Standard CJD Requirements
CJD Regulations: Grantees must comply with the standards applicable to this funding source cited in the
Texas Administrative Code (1 TAC Chapter 3), and all statutes, requirements, and guidelines applicable
to this funding. For more information on these statutes, requirements, and guidelines, consult the Guide
to Grants and the Grantee Conditions and Responsibilities.
Uniform Crime Reports: Eligible applicants operating a law enforcement agency must be current on
reporting Part I violent crime data to the Texas Department of Public Safety (DPS) for inclusion in the
annual Uniform Crime Report (UCR). To be considered eligible for funding, applicants must have
submitted a full 12 months of accurate data to DPS for the most recent calendar year.
Criminal History Reporting: The county (or counties) in which the applicant is located must have a 90%
average on both adult and juvenile criminal history dispositions reported to the Texas Department of
Public Safety for calendar years 2011 through 2015.
Immigration and Customs Enforcement Requests: An application requirement pertaining to full
compliance with Department of Homeland Security detainer requests applies to all municipal or county
governments that operates a subdivision or department that detains individuals after arrest for a
criminal violation. Full text of this certification can be found on the Narrative tab of each application or
at http://gov.texas.gov/cjd/dhs_detainerrequest. All applicants must select one of four options in their
eGrants application to be considered for funding under this announcement.
Step 3: Apply via eGrants
Basics
To apply to CJD for these grants, you must complete or make sure you have already completed some
standard requirements. All of the following are needed to apply within eGrants:
1)Applicants must have a DUNS (Data Universal Numbering System) number assigned to its
agency (to request a DUNS number, go to
http://fedgov.dnb.com/webform/displayHomePage.do);
2)Applicants must be registered in the federal System for Award Management (SAM) database
located at https://www.sam.gov/ and maintain an active registration throughout the grant
period; and
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
3)Applicants must have or register for an account in http://eGrants.gov.texas.gov.
Profile Tab – Grant.Vendor Sub-Tab Direct Deposit Procedures
New Direct Deposit procedures: Applicants must upload the required Direct Deposit forms, New Payee
Identification Form, and W9 Form for each application prior to submission. The eGrants system will not
allow an application submission until these forms are attached to the application. These forms are
available at https://egrants.gov.texas.gov/updates.aspxunder the Financial Management Tools section
or by clicking on the hyperlinks above.
Narrative Tab – Program-Specific Questions
The eGrants system will provide additional information about the requirements of applying and
contents of the application. Answer these questions in Section 1, Project-Specific Questions under the
Narrative tab. Following are some key aspects:
Specialty Courts:
This section does not apply to applicants under the Juvenile Assistance Grant (JAG) Program. Applicants should
enter a “0” for their registration number.
Specialty courts should not apply under any funding announcement – including this one – but the
Specialty Courts Funding Announcement. Note: “Teen Courts” that do not operate under Ch. 121 should
apply under the Juvenile Justice Funding Announcement.
Drug Testing: Applicants must describe the drug testing policy for employees and program participants,
if applicable.
Juvenile Case Managers:
This section is relevant to projects with juvenile case managers, but all municipal and county government
applicants should answer the questions below. Others may enter “No” to all questions.
Applicants must categorize and list each entity that will employ or co-employ juvenile case managers
under this project and if the juvenile case managers will be used for truancy or juvenile criminal court
purposes. Applicants must indicate if each of those entities currently employs juvenile case managers.
Applicants must also indicate if each county or municipality operating a court that will employ a juvenile
case manager supported by the project:
1)Currently retains funds collected under Sec. 102.015, Texas Code of Criminal Procedure;
2)Currently collects fees to support juvenile case managers under Sec. 102.0174, Texas Code of
Criminal Procedure; and
3)Has established a judicial trust fund under Sec. 36.001, Texas Government Code.
Note: CJD may require, as a condition of funding, entities employing juvenile case managers supported
by grant funds under this program to begin collecting the above fees and to establish the above trust
fund. This may help the entities improve the sustainability of their juvenile case manager program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Evaluation Projects: Third-party evaluations of projects to determine their effectiveness. Only applicants
including an evaluation in their project budget must fill out this section (and should select “Program
Evaluation” as one of their “OOG-Defined Project Activity Areas” on the Activities tab of eGrants). Note:
If this is an application for a project that is entirely comprised of an evaluation, provide this information
in the appropriate Project Narrative sections.
Tier-One Evaluations: Evaluations of programs that have been implemented and the
evaluations will test the fidelity of the program based on proven models or best-practices.
The evaluation also will review available program output and outcome information. Describe
here the best practices/model to be used in a fidelity and performance evaluation, the
goal(s) of the evaluation, and why it is needed.
Tier-Two Evaluations: Evaluations directed at measuring the effectiveness of proposed new
program models or significant changes in present program models. The goal of tier-two
evaluations is both to measure the program’s effectiveness and to produce data and
evidence necessary for others to replicate the program models and to develop best practices
that CJD can use in supporting similar efforts. Describe here why this new program model is
needed and the goal(s) of the evaluation.
CJD is committed to developing evidence-based best practices and applicants are encouraged to, where
appropriate, try new and innovative approaches and to include rigorous program evaluations in their
project budgets. Evaluation costs will be reviewed on a case-by-case basis by – and approved at the sole
discretion of – CJD. After CJD awards any such costs, CJD reserves the right to review, amend, and
approve any contract or grant to an evaluator. CJD also reserves final approval for the professional
evaluator selected, and any such evaluator must have a demonstrable track record of rigorous
evaluations of similar projects.
Sustainment: Applicants must indicate how many additional years, beyond this application, they plan on
requesting continuation funding. If three years or fewer, applicants must explain their sustainment plan
if the project is to be sustained. If more than three years, applicants must explain why other resources
cannot be used to continue this project.
Narrative Tab – Required Certifications
There are a variety of certifications on the eGrants application that applicants are required to make
when submitting their application. Applicants should carefully review these certifications, which are also
found in this funding announcement’s “Appendix A: Required Certifications”.
Narrative Tab – Project Narrative
Within eGrants, applicants will complete several narrative fields. Each funding announcement has
different instructions for the nine Project Narrative boxes. These instructions are not contained on
eGrants, so applicants must review the instructions contained in this funding announcement’s
“Appendix B: Project Narrative”. Failure to provide the information requested in this funding
announcement may result in an application being deemed ineligible for funding.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activities Tab – CJD Purpose Areas
In this new section of the Activities tab, applicants must assign percentages (adding up to 100%) of their
project’s purpose areas to the available categories. Purpose areas should be considered in terms of the
ultimate goal of the project, rather than how the project will accomplish its goals.
Allowable Purpose Areas: The purpose areas displayed on the Activities tab in eGrants are for all CJD
grant programs, but only some purpose areas are eligible under this funding announcement. See
“Appendix C: CJD Purpose Areas” for a list of eligible purpose areas.
Activities Tab – Fund Source Information and Requirements
This section has been overhauled with substantial changes and contains questions that allow CJD to
better understand the nature of the project’s activities. See “Appendix D: Fund Source Information and
Requirements” for information on the information applicants must enter there.
Activities Tab – OOG-Defined Project Activity Area
Applicants must assign percentages of their project’s activities – based on the portion of project budget
– that correspond to the eligible activity categories, and provide a brief description. Activity descriptions
should reflect the information entered under the “Project Approach & Activities” section of the Project
Narrative on the Narrative tab. Percentages must add up to 100.
Allowable Project Activity Areas: The project activity areas displayed on the Activities tab in eGrants are
for all CJD grant programs, but only some project activity areas are eligible under this funding
announcement. Applicants should carefully consult this funding announcement’s “Appendix E: OOG-
Defined Project Activity Area and OOG-Defined Output Performance Measure Information” for a list of
eligible project activity areas.
Measures Tab – OOG-Defined Output Performance Measure
Information
Selecting an activity on the Activities tab will cause all the CJD measurements linked to that activity to
display on the Measures tab. Applicants should estimate quantities for each measure that applies to
their project, or enter a “0” if a measure is not applicable. Measures should be estimates only of
activities that occur during the project period.
Allowable Output Performance Measures: The OOG-defined output performance measures displayed
on the Measures tab in eGrants are for all CJD grant programs, but only some measures are eligible
under this funding announcement. Applicants should carefully consult this funding announcement’s
“Appendix E: OOG-Defined Project Activity Area and OOG-Defined Output Performance Measure
Information” for a list of eligible measures.
Measures Tab – Custom-Defined Performance Measures
CJD encourages grantees are encouraged to add any measures that would help CJD better understand
the project’s activities and performance.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Submit.Application and Certify.Application Tabs
After completing the application, submit the application by selecting the “Submit Initial Application”
button on the bottom of the Submit.Application tab (if your application is missing information, a list of
errors will appear on the Submit.Application tab.
After the initial submission, the project officials will receive an email notification. The Authorized Official
must then log-in to the application and certify the application by selecting the “Certify Official
Application” button at the bottom of the Certify.Application tab (only visible once the application has
been initially submitted).
Applications are not complete until the Authorized Official has CERTIFIED the application, and they must
do so BEFORE the application deadline.
For support documents and “how-to” videos and other resources, including the Guide to Creating an
Application, see the eGrants support page at https://egrants.gov.texas.gov/updates.aspx.
Step 4: Funding Decisions and Grant Acceptance
Selection Criteria
Application Screening: CJD will screen all applications to ensure that they meet the requirements
included in the funding announcement. Applications that meet those requirements will move forward to
the merit review phase.
Merit Review – Local Projects: Projects with a local impact will be reviewed by a panel appointed by the
local Council of Governments using their own criteria. The merit review panels will assess the
applications for quality and rank by priority, and then report their findings to the CJD executive director.
Merit Review – Statewide Projects: Projects with a statewide impact will be reviewed by a panel
appointed by the CJD executive director in an effort to prioritize funding. The merit review panel will
assess and score each application on a 100-point scale, and then report its findings to the executive
director. Scores will be based on the following criteria:
Problem (20 points): The extent to which the applicant demonstrates: (1) that the problem
stated warrants action; (2) that the applicant has a thorough understanding of it; and (3) how
it relates to CJD’s program priorities as stated in this funding announcement. For this
category, merit reviewers will consider the Project Narrative’s Problem Statement, Target
Group, and Supporting Data sections, as well as information from the Activities and
Measures tabs and the program-specific question on the Narrative tab. CJD may also make
external data available to the panel to inform their assessment, where relevant.
Project Strategy (35 points): The extent to which the applicant demonstrates: (1) that the
project approach clearly addresses the problem stated; (2) that the strategy will be effective
at delivering the proposed outcomes; and (3) that the proposed approach is based on logical
practices, as well as on established evidence, research, science, or best or promising
practices. For this category, the merit reviewers will consider the Project Narrative’s Project
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Approach and Activities, Evidence-Based Practices, and Supporting Data sections, as well as
information from the Activities and Measures tabs and the program-specific questions on the
Narrative tab.
Performance Management (15 points): The extent to which the applicant demonstrates: (1)
that the organization is capable of accurately assessing needs; (2) is able to manage and
execute strategies and plans; (3) has the skills and capacity to measure, analyze, and respond
to performance data; and (4) has a plan or method to monitor results and performance and
use this information to inform changes to the project approach. For this category, the merit
reviewers will consider the Project Narrative’s Performance Management and Data
Management sections.
Capacity and Capabilities (30 points): The extent to which the applicant demonstrates: (1)
that the organization has a track record of success; (2) that it has the staff capabilities and
capacity needed to deliver strong results; and (3) that it has the administrative and financial
capability to manage the grant and the project well. For this category, the merit reviewers
will consider the Project Narrative’s Capacity and Capabilities section.
Cost Effectiveness (additional criteria using a 1-5 scale): While not part of the 100-point
merit review scale, the merit reviewers will provide a separate score for cost effectiveness.
This score is based on the extent to which the budget seems reasonable to carry out the
project as proposed, including the established measures and goals (as outlined in the
Performance Management section of the Project Narrative). For this category, the merit
review panel will consider the project budget, the full project narrative, and information
from the Activities and Measures tabs.
Final Decisions – All Projects: The executive director will consider merit review rankings along with
other factors and make all final funding decisions. Other factors may include cost effectiveness, overall
funds availability, CJD or state government priorities and strategies, legislative directives, need,
geographic distribution, balance of focuses and approaches, or other relevant factors.
CJD may not fund all applications or may only award part of the amount requested. Per Rule 3.9 of the
Texas Administrative Code, all funding decisions made by the executive director are final and are not
subject to appeal. The receipt of an application by CJD does not obligate CJD to fund the grant or to fund
it at the amount requested.
Announcements
After CJD makes final funding decisions, each applicant will receive either an unfunded notice or a
preliminary decision notification or final grant award. The award will provide all of the conditions and
requirements of the grant. Release of final grant awards are always contingent on CJD’s receipt of the
federal grant award under which the program is funded and CJD cannot release or guarantee funding to
any applicant until that award is received and acceptance is processed and a determination is made that
adequate funding is available. All grantees receiving federal and state funds must comply with the
applicable statutes, rules, regulations, and guidelines related to the funding source under which the
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
grant is funded. In instances where both federal and state requirements apply to a grantee, the more
restrictive requirements apply.
Accept the Award
Applicants that receive funding through the final award process will need to follow the instructions
found within the award to accept the grant officially.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendices
Appendix A: Required Certifications
Applicants must certify that they will comply with the following requirements to the extent that they are
applicable. CJD, at its sole discretion, will determine the applicability of requirements:
A. Constitutional compliance: Applicant assures that it will not engage in any activity that violates
Constitutional law including profiling based upon race.
B. Information systems: Applicant assures that any new criminal justice information systems will comply
with data sharing standards for the Global Justice XML Data Model and the National Information
Exchange Model.
C. Bulletproof vests: Applicant assures that if it plans to purchase body armor with grant funds, that it
has adopted a mandatory wear policy and that all vests purchased have been tested and found to
comply with the latest applicable National Institute of Justice (NIJ) ballistic or stab standards.
Additionally, vests purchased must be American-made.
D. Uniform Crime Reports: Eligible applicants operating a law enforcement agency must be current on
reporting Part I violent crime data to the Texas Department of Public Safety for inclusion in the annual
Uniform Crime Report (UCR) and must have been current for the twelve previous months.
E. Criminal History Reporting: The county (or counties) in which the applicant is located must have a
90% average on both adult and juvenile criminal history dispositions reported to the Texas Department
of Public Safety for calendar years 2011 through 2015.
F. DNA Testing of Evidentiary Materials. All grantees that perform DNA testing of evidentiary materials,
whether supported by this grant or not, must upload any resulting eligible DNA profiles to the Combined
DNA Index System (CODIS) by a government DNA lab with access to CODIS.
G. Interoperable Communications. Funds to support emergency communications activities must ensure
compliance with the FY 2015 SAFECOM Guidance on Emergency Communications Grants; adherence to
the technical standards set forth in the FCC Waiver Order, or any succeeding FCC orders, rules, or
regulations pertaining to broadband operations in the 700 MHz public safety band; and are fully
coordinated with the full-time Statewide Interoperability Coordinator (SWIC) for Texas.
H. Twelve-Step Programs. Grant funds may not be used to support or directly fund programs such as
the Twelve Step Program which courts have ruled are inherently religious. OOG grant funds cannot be
used to support these programs, conduct meetings, or purchase related materials.
I. Specialty Court Certifications. If the applicant is a specialty court operated under Ch. 121 of the Texas
Government Code, the following certifications apply:
1. The specialty court will develop and maintain written policies and procedures for the
operation of the program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
2. The applicant will submit a copy of any project evaluations, evaluation plans, recidivism
studies, or related reports that are completed during the grant period to CJD.
I. Generated Program Income. Unless specifically and explicitly authorized to do otherwise by OOG, at
OOG’s sole discretion, the applicant will report Generated Program Income (GPI), which includes any
portion of fees collected from program participants and retained by the grantee. GPI will be applied to
the grant through a grant adjustment. GPI must be used to offset project costs and must be expended
prior to seeking payment from OOG.
J. Immigration and Customs Enforcement Requests: The full text of this certification is found at
http://gov.texas.gov/cjd/dhs_detainerrequest. To be in compliance with this requirement, any county or
municipal government that includes a department that detains individuals after arrest for a criminal
violation must provide a letter signed by the head of each such department certifying to the
requirements. This letter may be used for any application submitted to OOG for a period of up to two
years from the date it is signed. If that period expires during the project period of any grant, the grantee
must submit an updated letter for each such grant to remain in compliance with this requirement. All
applicants must select one of the following options:
Applicant is not a county or municipal government.
Applicant is a county or municipal government and does not include any department that
detains individuals after arrest for a criminal violation at any time.
Applicant is a county or municipal government that includes department(s) that detain
individuals after arrest for a criminal violation. Letters certifying compliance and signed by
the heads of all such departments have been uploaded to this application.
Applicant is a county or municipal government that includes department(s) that detain
individuals after arrest for a criminal violation. The Authorized Official has read the
certification found at http://gov.texas.gov/cjd/dhs_detainerrequest. Further, the Authorized
Official will not be submitting signed letters certifying compliance from the heads of all such
departments and understands that failure to comply with this certification may result in
OOG, at its sole discretion, rejecting this application and any other application from the
relevant county or municipal government.
K. Civil Rights Liaison: A civil rights liaison who will serve as the grantee's civil rights point of contact and
who will be responsible for ensuring that the grantee meets all applicable civil rights requirements must
be designated. The designee will act as the grantee's liaison in civil rights matters with CJD and with the
federal Office of Justice Programs.
Overall Certification: Each applicant agency must certify to the specific requirements detailed above as
well as all requirements within the CJD funding announcement and Criminal Justice Division & Homeland
Security Grants Division Grantee Conditions and Responsibilities document to be eligible for this
program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix B:ProjectNarrative
Within eGrants, applicants will complete several narrative fields. Each funding announcement has
different instructions for the nine Project Narrative boxes. These instructions are not contained on
eGrants, so applicants must review the instructions below. Failure to provide the information requested
may result in an application being deemed ineligible for funding.
Project Abstract. Provide a brief summary of the proposed project. Do not share new information here
that you do not include in the questions below. This abstract is a description of your project and
intended for the public and policy makers. Be sure that the summary is easy to understand by a person
not familiar with your project. (Limit to 1500 characters.)
Problem Statement: Provide a description of the nature and scope of the problem in your service area
that this proposed project will address. This must be a statement of the core, underlying problem. A lack
of resources is not, in and of itself, a problem. Applicant should use the “Performance Management”
section below to demonstrate how the Project Approach & Activities will address this problem.
Applicants should use the “Supporting Data” to provide the numbers that back up the description of the
problem in this section.
Supporting Data: Provide supporting data, including baseline statistics and the sources of your data, to
provide evidence that the problem exists, its size and scope, and its effects on the target population. Do
not use statewide data for a local problem or national data for a statewide problem. Data on particular
characteristics of the target population should be entered below under “Target Group.”
Project Approach & Activities: Provide the core information needed to understand the methodologies,
approaches, and activities to be employed by the project. Provide a rationale for choosing this particular
model. Any therapy or licensed counseling provided should include a description of the
modality/framework used. A reader should also be able to understand how the approach and activities
tie to solving the stated problem. Applicants should use the “Evidence-Based Practices” section below to
cite the specific research, evidence, or established best/promising practices that provide the basis for
the approach and activities described in this section.
Capacity & Capabilities: Describe the applicant organization’s background as well as organizational and
staff capabilities and qualifications to carry out this specific project using the approaches and activities
provided above. Provide a brief summary of any collaborative partnerships created for the purpose of
the proposed project. If the applicant indicates on the Activities tab that licensed or certified personnel
will perform work, list each license or certification and upload a list of each person and their relevant
corresponding license or certification. Empty positions requiring a license or certification should be
noted.
Performance Management: Provide an understanding of how the applicant organization will measure
success for this project. What are the project’s goals and objectives and what are the project’s
performance measures, both output and outcome? How do these goals, objectives, and measures tie to
the problem that the project seeks to solve? What is the current baseline information for these
measures as well as the goals for the project period?
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Goals are broad statements that indicate the general intentions of the project to achieve some
outcome. They do need to be measurable in and of themselves and may be abstract in nature.
Objectives are clear, tangible, and specific statements of what the project is trying to achieve.
Objectives should be expressed in the following form: To \[reduce/increase/enhance/etc.\]
\[something\], by \[x amount\], by \[dd/mm/yy date\]. A project can have multiple objectives.
Measures use data to provide verifiable, numeric information that tie to one or more objectives
and indicate progress toward its achievement. Measures might include volume, time savings,
cost savings, resource savings, success rates, conformance rates, timeliness, perception shifts, or
other factors. (The most relevant and impactful project-specific measures must be included
under the Measures tab in eGrants.)
Data Management: Provide an understanding of how the applicant organization plans to collect, track
and maintain the data needed to determine whether the project is meeting the goals, objectives, and
measures stated above. Describe any methods, mechanisms, or tools used to generate measures.
Applicants should give confidence that the data they collect will be accurate, maintained, and analyzed
in a manner that enables them to adapt to changing assessments of the problem or project
performance, and to evaluate and document the effectiveness of the project.
Target Group: Describe the population that this project plans to provide or support direct services to.
Include the size and basic demographics for the people served, as well as the challenges they face, and
any other information relevant to the project. Be specific and use supporting data. Applicants should
demonstrate there that they understand their target group well enough to effectively carry out the
project.
Evidence-Based Practices: Justify the selection of the methods, approach, and activities described
above. Applicants should preferably be able to cite the research, evidence, or published best/promising-
practices model used as the basis for the project’s design. In case of an equipment or technology grant,
what evidence or best/promising-practices model is there to support the purchase? Wherever possible,
provide at least one citation or link. If the project approach and activities described above are not based
on existing evidence, the applicant must describe why they believe the method to be promising. Failure
to adequately provide justification for the project design may result in the project not being funded in
favor of other projects based on evidence, established best/promising practices, or adequately
explained.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix C: CJD Purpose Areas
In this new section of the Activities tab, applicants must assign percentages (totaling 100%) of their
project’s purpose areas to the available categories, based on an estimate of the funds dedicated to each
area. Purpose areas should be considered in terms of the ultimate goal of the project, rather than how
the project will accomplish its goals.
Allowable Purpose Areas Under This Funding Announcement
Purpose AreaDescription
Truancy: To specifically prevent truancy in at-risk populations BEFORE they engage
Prevention in truant conduct (10+ absences in 6 months)
Truancy: To intervene specifically with children who have engaged in truant
Intervention conduct (10+ absences in 6 months)
Juvenile Delinquency: To prevent juvenile delinquency among at-risk populations BEFORE they
Prevention commit an offense
Juvenile Delinquency: To intervene with minors who have committed juvenile offenses
Intervention
Disproportionate Minority Contact To reduce disproportionate minority contact with the criminal justice
system
Adult Criminal Behavior: To prevent crime BEFORE it occurs
Prevention
Adult Criminal Behavior: To intervene with adults who have committed criminal offenses (through
Intervention specialty courts, probation projects, etc., for non-incarcerated individuals)
Safety and Security: To increase safety and security on K-12 or higher education campuses
Educational campuses
Safety and Security: To increase safety and security for inmates and/or corrections personnel
Jails or Prisons adult state or local jails or prisons
Safety and Security: To increase safety and security at juvenile justice facilities
Juvenile Facilities
Safety and Security: To increase safety and security at facilities serving victims
Victim's Services Facilities
Safety and Security: To increase the safety and security of the general public (general law
General enforcement)
Prosecution and Investigation To more effectively investigate and prosecute crimes
Court System Improvements To increase the effectiveness and/or efficiency of courts (non-
prosecution/investigation)
Corrections and Re-Entry To reduce criminal recidivism among incarcerated or formerly
incarcerated individuals
Victim Services To provide services to victims of crime
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix D:Fund Source Information and Requirements
This appendix contains the questions asked in the “Fund Source Information and Requirements” section
of the Activities tab on the eGrants application. Applicants should only enter information for items that
apply to their project. Boxed comments in italics are special instructions for this funding announcement.
Section 1: Program Enrollment and Completion
This question is relevant for projects that serve or enroll specific individuals, rather than targeting the general
public. This could include training, providing services, treatment programs, or offender programs
Applicants under the Justice Assistance Grant Program who should use this section to indicate the number of
individuals who will participate in the program. “Successfully completing” means meeting all requirements and
graduating with the accompanying dropping of charges, etc. Most applicants will enter their program length in
days.
Number of individuals NEWLY enrolled in program during the project period
Number of individuals successfully completing program during the project period
Number of carry-over individuals enrolled in the program at the beginning of the project
period
Choose one (most applicable to the project):
Typical program/services hours OR
Typical program/services days
Section 2: Special Project Types and Information
Applicants should only select options below that relate to a specific aspect of their project. If the project only
circumstantially addresses a below option, answer “No” for that project type.
Applicants should select all special project types that apply to their project:
Task forces: Project will support the operations and coordination activities of a task force. If
yes, list the agencies or organizations that participate in the task force.
Gang activity: Project involves a focus specifically on gang activity.
Transnational and organized crime: Project involves a focus specifically on transnational and
organized crime
Border activities: Project involves a focus specifically related to the Texas-Mexico border.
Human trafficking (select all that apply): 1) Project focuses on human trafficking; 2) Project
focuses on trafficking of minors; 3) Project focuses on sex trafficking; 4) Project focuses on
labor trafficking.
Section 3: Juvenile Justice Projects
Applicants who are not directly and specifically addressing juvenile crime should select the last option, “Project
does NOT have a particular focus on juvenile crime”.
Applicants should select all options that describe the project if it addresses juvenile justice.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Diversion. Programs to divert youth from entering the juvenile justice system including
restorative justice programs.
Mental Health Services. Programs providing mental health services for youth in custody in
need of such services including, but are not limited to assessment, development of
individualized treatment plans, and discharge plans.
Aftercare/Reentry. Community-based programs that prepare targeted youth to successfully
return to their homes and communities after secure confinement. These programs focus on
preparing youth offenders for release and providing a continuum of follow up post-
placement services to promote successful reintegration into the community.
After-School Programs. Programs that provide at-risk youth and youth in the juvenile justice
systems with a range of age-appropriate activities, including tutoring, mentoring, and other
educational and enrichment activities.
Alternatives to Detention. These are community- and home-based alternatives to
incarceration and institutionalization including for youth who need temporary placement
such as crisis intervention, shelter and after-care and for youth who need residential
placement such as a continuum of foster care or group home alternatives that provide access
to a comprehensive array of services.
Community-Based Programs and Services. These programs and services are those that work
pre- and post-confinement with: a) parents and other family members to strengthen families
to help keep youth in their homes; b) youth during confinement and their families to ensure
safe return of youth home and to strengthen the families; and c) parents with limited
English-speaking ability.
Delinquency Prevention. Comprehensive juvenile justice and delinquency prevention
programs that meet needs of youth through collaboration of the many local systems before
which a youth may appear, including schools, courts, law enforcement agencies, child
protection agencies, mental health agencies, welfare services, health care agencies and
private nonprofit agencies offering youth services.
Girl-Focused Services. Services to address the needs of female offenders in the juvenile
justice system.
School Programs. Education programs or supportive services to encourage youth to remain
in school and to prevent truancy. School programs may include support for school resource
officers, law-related education, and other programs focused on school safety.
Substance and Alcohol Abuse. Programs, research, or other initiatives to address the use and
abuse of illegal and other prescription and nonprescription drugs and the use and abuse of
alcohol. Programs include control, prevention, and treatment.
Disproportionate Minority Contact. Programs, research, or other initiatives primarily to
address situations where there are a disproportionate number of people from one or more
minority groups coming into contact with the juvenile justice system.
Mentoring, Counseling and Training Programs. Programs to develop and sustain a one-to-
one supportive relationship between a responsible adult age 18 or older (mentor) and an at-
20
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
risk youth, youth who have offended or youth with a parent or legal guardian who is or was
incarcerated (mentee) that takes place on a regular basis. These programs may support
academic tutoring, vocational and technical training, and drug and violence prevention
counseling.
Job Training. Projects to enhance the employability of youth or prepare them for future
employment. Such programs may include job readiness training, apprenticeships, and job
referrals.
Aptitude Testing. Job or life skills training programs that include aptitude testing to help
young people understand their skills and abilities to plan a course towards continuing
education (i.e. technical school, associate’s degree program, or a bachelor’s degree
program).
Diversion in a Rural Setting. Projects that focus on diversion of minors in rural settings.
Diversion targeting at risk youth and providing early detection services. Efforts concentrated
on young first time offenders and offer an alternative to traditional entry into the juvenile
justice system.
Project does NOT have a particular focus on juvenile crime
Section 4: Campus-Based Projects
Applicants should enter a number in this section if their project specifically targets or serves particular
educational campuses. For the list of campuses section, programs that specifically target an entire school
district may simply list the district name.
If a project is NOT tied to a particular campus or serves student-age populations in general, enter a “0” for
the number of students and enter “N/A” for the list of campuses.
If this project is based on – or serves – one or more specific educational campuses (K-12 or higher
education), how many total students at all campuses will be served by the project and list each
educational campus that will be served by this project.
Section 5: Crime or Victim Type
This question is for justice projects that target specific crimes and ALL victim services projects. Others
may enter “0” for each option below. Applicants to serve victims of or prosecute/investigate/prevent
exclusively child sex trafficking victims should assign 100% to that category.
Select the type(s) of crime or crime victim this project targets and provide the percentage of time
dedicated to each. Applicants with projects that target multiple-offense offenders or multiple-
victimization victims should assign percentages that best describe the activity. Percentages may not
exceed 100%:
Sexual Assault
Domestic Abuse
Child Abuse
DUI / DWI Crashes
21
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Homicide
Assault
Adults Molested as Children
Elder Abuse
Robbery
Stalking
Dating/Acquaintance Violence
Human Trafficking
Child Sex Trafficking
All Other Crimes
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix E:OOG-Defined Project Activity Areaand OOG-Defined
Output Performance Measure Information
This section have substantial changes from last year, and are important for CJD’s analysis of each
application’s merits and of the entire grant program. CJD understands that these figures are estimates,
but applicants should be as accurate as possible. Applicants receiving awards will be asked to follow-up
with actual measures during and after the grant project period.
Activities: Applicants must assign percentages of their project’s activities – based on the portion of
project budget – that correspond to the eligible activity categories, and provide a brief description.
Activity descriptions should reflect the information entered under the “Project Approach & Activities”
section of the Project Narrative on the Narrative tab. Percentages must add up to 100.
OOG-Defined Measures: Activating particular activities will also activate all of the CJD measurements
assigned to that activity. Applicants should estimate quantities for each measure that applies to their
project, or enter a “0” if a measure is not applicable. Measures should be estimates only of activities
that occur during the project period.
Allowable Activities and Measures: The Activities tab displays activities available under other CJD grant
programs, but not all of them are allowable under this program. The Measures tab will display all the
measures linked to that activity, including those meant for other CJD programs and not allowable under
this funding announcement. Applicants should carefully consult the list below to see which activities and
OOG-defined measures are allowable under this funding announcement.
“Required Total” Measures: Some measures are marked as a “Required Total.” These measures are for
the volume of each activity that an applicant has selected on the Activities tab. For example, if an
applicant selects the “Counseling or Substance Abuse” activity, that will activate the measure
“REQUIRED TOTAL: Counseling or treatment for substance abuse: Individuals receiving” on the
Measures tab. With rare exceptions, applicants should be able to supply estimates for these Required
Total measures. If for some reason that is not possible, an applicant must explain why in the
“Performance Measurement” section of the Project Narrative on the Narrative tab.
Activities by Licensed or Credentialed Professionals: Any applications with activities or measures
indicating services performed by a licensed or credentialed professional should list each specific license
or credential in the “Capacity & Capabilities” section of the Project Narrative on the Narrative tab.
Activities using specific models or framework: Any applications indicating specialized skills training,
support, or treatment should specify the model or modality/framework type under the “Project
Approach & Activities” section of the Project Narrative on the Narrative tab.
23
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Allowable Activities and Measures Under This Funding Announcement
Activity Definition Measure
Casework, Non-*REQUIRED TOTAL: Casework, non-licensed counseling,
Support not necessarily
Licensed delivered by a licensed individual advocacy, or other support: Individuals receiving
Counseling, professional and not
*REQUIRED TOTAL: Casework, non-licensed counseling,
Individual aimed at developing
individual advocacy, or other support: Hours delivered by
Advocacy, or specific life, social, or
EMPLOYEES
Other Support emotional skills.
*REQUIRED TOTAL: Casework, non-licensed counseling,
individual advocacy, or other support: Hours delivered BY
Enter any substance
VOLUNTEERS
abuse-related activities
Casework/support/care needs assessment NOT performed by a
under “Counseling or
licensed therapist: Individuals receiving
Treatment for Substance
Casework, non-licensed counseling, advocacy, or other support:
Abuse”.
Individuals receiving AFTERCARE
Mentoring (general): Individuals receiving
Peer support (general): Individuals receiving
Crisis intervention: Individuals receiving
Case management or advocacy (general): Individuals receiving
Advocacy/ accompaniment / assistance for criminal justice
system interactions: Victim individuals receiving
Victims-offender meetings: Victims participating
Referrals to other agencies: Individuals referred
Counseling or Treatment for substance *REQUIRED TOTAL: Counseling or treatment for substance
Treatment for abuse, including licensed abuse: Individuals receiving
therapy, non-licensed
Substance Abuse
Substance abuse treatment by a LICENSED professional:
counseling (peer
Individuals receiving
counseling, mentoring,
Substance abuse AFTERCARE counseling by a LICENSED
etc.), and medically
professional
assisted treatment.
Substance abuse counseling or support by peers or
caseworkers: Individuals receiving
Note: Substance abuse
Substance abuse AFTERCARE counseling by peers or
treatment is generally
caseworkers: Individuals receiving
ineligible under VOCA-
Substance abuse treatment using medically assisted treatment
funded programs.
(MAT): Individuals receiving
Alcohol and/or drug testing – random: Individuals receiving
Alcohol continuous monitoring: Individuals receiving
Counseling, Counseling or therapy *REQUIRED TOTAL: Counseling, therapy, or other care
Therapy, or Other delivered by licensed performed by a licensed professional: Individuals receiving
Care Performed
professionals.
*REQUIRED TOTAL: Counseling, therapy, or other care
by a Licensed
performed by a licensed professional: Hours delivered
Professional
For professional
Licensed counseling/therapy: Individuals assessed
substance abuse
Licensed trauma-informed therapy: individuals receiving
treatment, use the
Licensed treatment for mental health disorders: Individuals
"Substance Abuse
receiving
Treatment" activity.
Licensed counseling/ therapy AFTERCARE: Individuals receiving
Multi-disciplinary care teams: Individuals receiving care
24
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Equipment and Includes equipment *REQUIRED TOTAL: Equipment or technology: Organizations
acquisition and training directly using
Technology
specifically on the
*REQUIRED TOTAL: Equipment or technology: Individuals/
equipment/technology
operators equipped
purchased with grant
funds.
General Law Law enforcement and General law enforcement: Arrests or new prosecutions
Enforcement or public safety activities. resulting from grant (LEAs only)
Public Safety Examples: increased
General law enforcement: Convictions or deferred
patrols, law
adjudications resulting from grant (prosecutors only)
enforcement officer
Public outreach/information sessions: Total individuals
overtime, or public
attending
trainings/ seminars/
Public outreach/information sessions: Sessions held
outreach sessions,
including those with a
victim focus. Does not
include equipment-
specific activities
(implementation,
training), training, or
activities covered by
other categories.
Instruction and Training, counseling or *REQUIRED TOTAL: Instruction or support for academic
Support for other support aimed at programs: Individuals receiving
Academic enrolling in or
*REQUIRED TOTAL: Instruction or support for academic
Programs completing formal
programs: Hours delivered
academic credentials
Academic tutoring: Individuals receiving
(such as a GED).
Academic classroom or course instruction: Individuals receiving
Academic credentials (GED or degree): Individuals receiving
Any job training or
vocational credential
College admissions: Individuals receiving related support/
should be listed under
counseling
“Job and Workforce
College admissions: Individuals receiving related support/
Services”.
counseling WHO ENROLL in a new higher education program
Instruction and Training, assessment, or *REQUIRED TOTAL: Instruction or support for employment or
Support for placement aimed at the workforce: Individuals receiving
Employment or attaining or improving
*REQUIRED TOTAL: Instruction or support for employment or
the Workforce employment.
the workforce: Hours delivered
Job, aptitude, or skills ASSESSMENT: Individuals receiving
Job placement/ seeking support: Individuals receiving
Job placement/ seeking support: Individuals receiving WHO
OBTAIN employment
Job or skills TRAINING (not towards a particular certification or
license): Individuals receiving
Professional or technical certification or license: Individuals
receiving instruction or training
Professional or technical certification or license: Individuals
receiving instruction or training WHO OBTAIN the certification
or license
25
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Instruction and Instruction for program *REQUIRED TOTAL: Instruction or support for life, social, and
Support for Life, participants, targeted emotional skills: Individuals receiving
Social, or populations, at-risk
*REQUIRED TOTAL: Instruction or support for life, social, and
Emotional Skills populations, etc., to
emotional skills: Individuals receiving: Hours delivered
develop life, social or
Instruction in parenting skills: Individuals receiving
emotional skills.
Instruction in non-parenting family skills: Number of CHILDREN
under 18 receiving
Training for criminal
Instruction in dating or domestic violence prevention: Number
justice system
of NON-OFFENDERS receiving
professionals should be
Instruction in dating or domestic violence prevention: Number
entered under the
of OFFENDERS receiving
"training and
professional
Instruction in personal finance skills: Individuals receiving
development" activity.
Instruction in gang involvement prevention: Individuals
receiving
Instruction in violence prevention: Individuals receiving
Instruction trafficking prevention: Individuals receiving
Instruction in bullying prevention skills: Individuals receiving
Instruction in homelessness/ runaway prevention or recovery
skills: Individuals receiving
Materials or Activities specifically to <no measures>
Curriculum support
Development developing/publishing
materials or training
curricula related to the
criminal justice system.
Program Evaluation of criminal *REQUIRED TOTAL: Program evaluation and assessment:
Evaluation and justice programs and Programs assessed
Assessment assessment of
organizational or system
effectiveness, needs,
and/or appropriate
responses.
Research or Research on, analysis of, Research or statistical activities: Target number of responses/
Statistical or data collection subjects/ participants
Activities regarding the criminal
Research or statistical activities: Minimum number of
justice system.
responses/ subjects/ participants needed
Note: This is a restricted
activity. Consult the
funding
announcement’s eligible
and eligible activities
list.
26
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Targeted The investigation or *REQUIRED TOTAL: Targeted prosecution or investigation:
Prosecution or prosecution of specific Criminal cases investigated/ prosecuted by the unit/division
populations or crimes by benefiting from the grant
Investigation
a law enforcement
*REQUIRED TOTAL: Targeted prosecution or investigation:
agency or prosecutor’s
Criminal cases resulting in arrest (for LEAs) or conviction/
office.
deferred adjudication (for prosecutors) resulting from project
activities
See Licensed Counseling,
*REQUIRED TOTAL: Targeted prosecution or investigation:
Therapy, or Other Care
Criminal cases investigated/ prosecuted by the unit/division
for Sexual Assault
benefiting from the grant in the LAST COMPLETE agency fiscal
Response Team
year
activities.
*REQUIRED TOTAL: Targeted prosecution or investigation:
Criminal cases resulting in arrest (for LEAs) or
conviction/deferred adjudication (for prosecutors) resulting
from project activities in the LAST COMPLETE agency fiscal year
Forensic interviews performed by a law enforcement officer or
prosecutor: Individuals interviewed
Training, Training and *REQUIRED TOTAL: Training, professional development, or
Professional professional technical assistance: hours received
Development, or development for
Training or professional development: Hours received
Technical professionals or
Training or professional development: Individuals received
Assistance volunteers in the
Technical assistance: Hours received
criminal justice system
Received
(including victim
services) within the
applicant’s organization.
Or, technical assistance
to help organizations
execute programs more
effectively and/or
efficiently. Training or
outreach the general
public or targeted
populations should be
under the "Life, Social
and Emotional Skills
Development" activity.
27
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Training, Training and *REQUIRED TOTAL: Training, professional development, or
Professional professional technical assistance: Hours provided
Development, or development for
Training or professional development: Hours provided
Technical professionals or
Training or professional development: Individuals provided
Assistance volunteers in the
Technical assistance: Hours provided
Provided criminal justice system
Technical assistance: Organizations provided
(including victim
services) provided to
others. Training or
outreach for member of
the general public or
targeted populations
should be entered under
the "Life, Social and
Emotional Skills
Development" activity.
28
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
About CJD
Our mission at the Criminal Justice Division is to direct much needed resources to those who
are committed to making Texas a safer place and those who help victims of crime to recover
and feel safe again. In carrying out this mission, we are committed to helping our grantees by
actively finding ways for them to accomplish their goals and by making sure that we always
have our eye to identifying the approaches that work best. We envision positive and
beneficial working relationships with our grantees where we provide as much assistance as is
needed and where are always ready with answers, not burdensome restrictions or
requirements.
CJD makes over $250 million in funding available to hundreds of organizations during state
fiscal year 2017 for juvenile justice, delinquency prevention, victims services, law
enforcement, prosecution, courts, specialty courts, prevention of child sex trafficking, and
other typesof projects to benefit Texans.
Version 1: December 15, 2016
29
REQUEST FOR CITY COUNCIL AGENDA ITEMREQUEST FOR CITY COUNCIL AGENDA ITEM
March 27, 2017March 27, 2017AppropriationAppropriation
Agenda Date Requested:Agenda Date Requested:
Budget *(Grant & Budget *(Grant &
Kenith AdcoxKenith Adcox
Requested By:Requested By:
Source of Funds:Source of Funds:
Operating)Operating)
PolicePolice
Department:Department:
Account Number:Account Number:
Report:Resolution:Resolution:Ordinance:Ordinance:
Amount Budgeted:Amount Budgeted:
Other:
$59,835$59,835 (Grant) (Grant)
AttachmentsAttachments : :
$10,000 $10,000
Amount Requested:Amount Requested:
(Operating / (Operating /
1.Resolution for Firearms Training SimulatorResolution for Firearms Training Simulator
Match)Match)
2.Ti Training Lab System Options 2017Ti Training Lab System Options 2017
3.Firearms Training Simulator GrantFirearms Training Simulator Grant
Budgeted Item:Budgeted Item:YESYESNONO
4.DJ-JAG Announce Com PY18JAG Announce Com PY18
SUMMARY & RECOMMENDATIONSSUMMARY & RECOMMENDATIONS
Staff has prepared an application for a Crime Initiative Grant, a federal Justice Assistance Grant (JAG), Staff has prepared an application for a Crime Initiative Grant, a federal Justice
Assistance Grant (JAG),
and is offered and will be administered by the Criminal Justice Division of the Governorand is offered and will be administered by the Criminal Justice Division of the Governor’’s office
of the s office of the
state. As part of the grant application process, a Resolution is required agreeing to the terms of the state. As part of the grant application process, a Resolution is required agreeing
to the terms of the
grant and designating the City Manager as the authorized official to sign grant documents and accept grant and designating the City Manager as the authorized official to sign grant documents
and accept
the grant if awarded. the grant if awarded.
The grant project includes a Firearms Training Simulator (FATS). While the Police Department does The grant project includes a Firearms Training Simulator (FATS). While the Police
Department does
utilize the range for practicing and demonstrating shooting proficiency, the range does not provide utilize the range for practicing and demonstrating shooting proficiency, the range
does not provide
officers with realistic inofficers with realistic in--thethe--field training scenarios. field training scenarios. FATS training is more realistic because officers FATS training is more
realistic because officers
have access to a range of lethal and nonhave access to a range of lethal and non--lethal weapons, including infraredlethal weapons, including infrared--light emitting firearms, light
emitting firearms,
batons, and chemical sprays. batons, and chemical sprays. batons, and chemical sprays. batons, and chemical sprays.
No match is required by the grant. If the grant is approved, however, the Police Department would need No match is required by the grant. If the grant is approved, however, the Police
Department would need
to purchase a 20to purchase a 20’’x 15x 15’’portable building, which would be placed in front of the current range, for the portable building, which would be placed in front of the current
range, for the
purposes of housing the simulator and conducting simulation exercises. Grant monies cannot be purposes of housing the simulator and conducting simulation exercises. Grant monies cannot
be
requested or used for this purpose. The estimated cost of acquiring a portable building of this size is requested or used for this purpose. The estimated cost of acquiring a portable
building of this size is
$10,000, which would have to be funded by the City. As such, this cost is being listed as a program $10,000, which would have to be funded by the City. As such, this cost is being
listed as a program
match. This grant is competitive in nature, and will first be reviewed by the Houstonmatch. This grant is competitive in nature, and will first be reviewed by the Houston--Galveston
Area Galveston Area
Council (HGAC). Council (HGAC).
Should La Porte receive one of these grants, it would receive funding until next fiscal year. Staff would Should La Porte receive one of these grants, it would receive funding until
next fiscal year. Staff would
include this grant in the FY18 budget. include this grant in the FY18 budget.
Action Required of Council:Action Required of Council:
Consider approval or other action of a Resolution designating the City Manager as the authorized grant Consider approval or other action of a Resolution designating the City Manager
as the authorized grant
official and approving the grant application for the Firearms Training Simulator through the Criminal official and approving the grant application for the Firearms Training Simulator
through the Criminal
Justice Division, Office of the Governor, State of Texas. Justice Division, Office of the Governor, State of Texas.
Approved for City Council AgendaApproved for City Council Agenda
Corby D. Alexander, City ManagerCorby D. Alexander, City ManagerDateDate
RESOLUTION NO. 2017-_____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA PORTE, TEXAS,
AUTHORIZING THE POLICE FIREARMS TRAINING SIMULATOR (FATS) PROJECT BE
ACQUQIRED THROUGH A GRANT FOR THE YEAR 2017-2018; APPROVING SUBMISSION
OF THE GRANT APPLICATION FOR THE POLICE FIREARAMS TRAINING SIMULATOR
(FATS) PROJECT VIA A LAW ENFORCEMENT GRANT; DESIGNATING THE CITY
CIAL; FINDING COMPLIANCE WITH
THE OPEN MEETINGS LAWS; AND PROVIDING AN EFFECTIVE DATE HEREOF.
WHEREAS, the City of La Porte finds it in the best interest of the citizens of La Porte that the
Police Firearms Training Simulator (FATS) project be acquired through a grant for the year
2017-2018. This grant will aid the City and Police Department in obtaining critical equipment to
provide officers with valuable training related to legal and proper uses of force in police encounters
involving firearms and other weapons they may encounter in their duties; and
WHEREAS, the City of La Porte agrees that in the event of loss or misuse of the Criminal Justice
Division funds, the City of La Porte assures that the funds will be returned to the Criminal Justice
Division in full; and
WHEREAS, the City of La Porte agrees that it will appropriate any matching funds in support of
the grant, if applicable; and
WHEREAS,
The authorized official is given the power to apply for, accept, reject, alter or terminate the grant
on behalf of the applicant agency.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE:
Section 1. The City of La Porte approves submission of the grant application for the Police
Firearms Training Simulator project, via a law enforcement grant, to the Office of the Governor,
Criminal Justice Division.
Section 2. The City of La Porte agrees that in the event of loss or misuse of the Criminal
Justice Division funds, the City of La Porte assures that the funds will be returned to the Criminal
Justice Division in full; agrees that it will appropriate any matching funds in support of the grant,
if applicable; and
Section 3. The City Council officially finds, determines, recites and declares that a sufficient
written notice of the date, hour, place and subject of this meeting of the City Council is posted at
a place convenient to the public at the City Hall of the City for the time required by law preceding
this meeting, as required by Chapter 551, Texas Government Code; and that this meeting has
been open to the public as required by law at all times during which this Resolution and the subject
matter thereof has been discussed, considered and formally acted upon. The City Council further
ratifies, approves and confirms such written notice and the contents and posting thereof.
Section 4. This Resolution shall be effective upon its passage and approval.
Office of the Governor
Criminal Justice Division
Funding Announcement:
Justice Assistance Grant (JAG) Program
December 19, 2016
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Opportunity Snapshot
Below is a high-level overview of many of the elements of this opportunity. Full information is provided
in the funding announcement that follows.
Purpose
The purpose of this announcement is to solicit applications for projects that promote public safety,
reduce crime, and improve the criminal justice system.
Eligible Funding Areas
Funds may be used for state and local initiatives, technical assistance, strategic planning, research and
evaluation (including forensics), data collection, training, personnel, equipment, forensic laboratories,
supplies, contractual support, and criminal justice information systems that will improve or enhance
such areas as law enforcement programs, prosecution and court programs, prevention and education
programs, corrections and community corrections programs, drug enforcement programs, system
assessment or program evaluation, and technology improvement programs.
Funds Available
It is anticipated that up to $12M may be funded under this announcement.
Budget
The minimum allowed under this program is $10,000 and there is no limit on the amount of funding an
applicant can request.
Match
There is no match requirement under this program.
Project Periods
Continuation projects may not exceed a 12-month period.
Organizational Eligibility
Applications may be submitted by state agencies, units of local government, independent school
districts, senior universities, judicial districts, Native American tribes, and community supervision and
corrections departments.
Source of Funding
Federal funding is authorized under the Omnibus Crime Control and Safe Streets Act of 1968.
Process
Applicants will respond to this funding announcement by completing an application in eGrants
https://eGrants.gov.texas.gov.
Contact Information
For more information, contact the eGrants help desk at eGrants@gov.texas.gov or (512) 463-1919.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Table of Contents
Opportunity Snapshot ........................................................................................................................ 1
Purpose ............................................................................................................................................. 3
To Apply ............................................................................................................................................ 3
What’s New ....................................................................................................................................... 3
Changes in Eligible Activities and Expenses .......................................................................................... 3
Changes in the Application ................................................................................................................... 3
Step 1: Review the Process ................................................................................................................. 4
Timeline ................................................................................................................................................ 4
Submission Method .............................................................................................................................. 4
Step 2: Consider the Requirements ..................................................................................................... 5
Organizational Eligibility ....................................................................................................................... 5
Funding and Project Period Limits ........................................................................................................ 5
Match Requirement .............................................................................................................................. 5
Eligible Funding Areas ........................................................................................................................... 5
Ineligible Expenses and Activities ......................................................................................................... 6
Program-Specific Requirements ........................................................................................................... 6
Standard CJD Requirements ................................................................................................................. 7
Step 3: Apply via eGrants ................................................................................................................... 7
Basics ..................................................................................................................................................... 7
Profile Tab – Grant.Vendor Sub-Tab Direct Deposit Procedures .......................................................... 8
Narrative Tab – Program-Specific Questions ........................................................................................ 8
Narrative Tab – Required Certifications ............................................................................................... 9
Narrative Tab – Project Narrative ......................................................................................................... 9
Activities Tab – CJD Purpose Areas ..................................................................................................... 10
Activities Tab – Fund Source Information and Requirements ............................................................ 10
Activities Tab – OOG-Defined Project Activity Area ........................................................................... 10
Measures Tab – OOG-Defined Output Performance Measure Information ...................................... 10
Measures Tab – Custom-Defined Performance Measures ................................................................. 10
Submit.Application and Certify.Application Tabs ............................................................................... 11
Step 4: Funding Decisions and Grant Acceptance .............................................................................. 11
Selection Criteria ................................................................................................................................. 11
Announcements .................................................................................................................................. 12
Accept the Award ............................................................................................................................... 13
Appendices ...................................................................................................................................... 14
Appendix A: Required Certifications ................................................................................................... 14
Appendix B: Project Narrative ............................................................................................................ 16
Appendix C: CJD Purpose Areas .......................................................................................................... 18
Appendix D: Fund Source Information and Requirements ................................................................. 19
Appendix E: OOG-Defined Project Activity Area and OOG-Defined Output Performance Measure
Information ......................................................................................................................................... 23
About CJD ........................................................................................................................................ 29
2
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Justice Assistance Grant Program
Purpose
The goal of the Criminal Justice Division (CJD) is to provide needed funding to improve public safety and
support victims of crime by filling system gaps and promoting innovative solutions to common
problems. The purpose of this program is to promote public safety, reduce crime, and improve the
criminal justice system.
To Apply
If you are interested in applying for a grant under this program, follow the four-step process outlined
below.
Step One - Review the Process: Get familiar with the funding announcement and the process used for
this particular program.
Step Two - Consider the Requirements: Consider the eligibility requirements as well as what will be
required of successful applicants.
Step Three - Apply in eGrants: Compile and submit your grant application. To understand how to apply
online or to register for the system go to https://eGrants.gov.texas.gov.
Step Four – Funding Decisions and Grant Acceptance: Await the funding decision, which is provided
through a grant award or other notice from CJD. If you receive an award, complete the acceptance
process to access funds.
What’s New
This year’s grant program and application have several substantial differences from previous years. The
changes are summarized below, but applicants should carefully review the relevant sections of this
funding announcement and the eGrants application to ensure that CJD does not deem their application
incomplete or ineligible for funding.
Changes in EligibleActivities and Expenses
Evaluation projects: There is new guidance for projects containing or entirely comprised by a
project evaluation component. See “Eligible Funding Areas” for more information.
Changes in the Application
Narrative tab – Program-Specific Questions: There are several new questions and
certifications in this section, including changed requirements regarding immigration and
customs enforcement requests (only applicable to certain county or municipal governments).
3
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
See the section “Narrative tab – Program-Specific Questions” under Step 3 of this funding
announcement for more information.
Narrative tab – Project Narrative: The instructions for some sections of the Project Narrative
on the eGrants application have changed. Applicants must read the “Project Narrative”
section of this funding announcement to find them – they are not repeated in eGrants.
Activities tab – CJD Purpose Areas (new): Applicants must assign a percentage of their
project to certain purpose areas that correspond to their ultimate goal. See “Activities Tab –
CJD Purpose Areas” under Step 3 of this funding announcement.
Activities tab - OOG-Defined Project Activity Area and Measures tab - OOG-Defined Output
Performance Measures: CJD has overhauled the classification of project activities and the
associated measures. See “Activities and Measures Tabs – OOG-Defined Project Activity Area
and OOG-Defined Output Performance Measure Information” under Step 3 of this funding
announcement for the available activity areas and measures.
Activities tab - Fund Source Information and Requirements: This section has changed. It
includes several new questions about project types and activities. It also includes questions
for all CJD grant programs, including some that may not apply to this funding announcement.
See “Appendix D: Fund Source Information and Requirements” for the full list of questions
and instructions specific to this funding announcement.
New Direct Deposit procedures: Applicants will now be required to upload direct deposit
forms at the time of application. See “Profile Tab – Grant.Vendor Sub-Tab Direct Deposit
Procedures” under Step 3 for more information.
Step 1: Reviewthe Process
Timeline
Action Date
Funding Announcement Release 12/19/2016
Online System Opening Date 12/19/2016
Final Date to Submit an Application 02/20/2017 at 5:00PM CST
Earliest Start Date 10/01/2017
Latest Start Date 12/01/2017
SubmissionMethod
Applicants must submit and certify applications through via eGrants (https://eGrants.gov.texas.gov) by
the deadline listed above.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Step 2: Consider the Requirements
Organizational Eligibility
Applications may be submitted by state agencies, units of local government, independent school
districts, senior universities, judicial districts, Native American tribes, and community supervision and
corrections departments.
Funding and Project Period Limits
Funding Limits: The minimum award under this program is $10,000 and there is no limit on the amount
of funding that can be requested.
Project Period: Grant-funded projects must begin on or after October 1, 2017 may not exceed a 12-
month grant period. Grant-funded equipment only projects are generally awarded for a six-month grant
period. CJD will consider any other proposed changes to the start or end dates on a case-by-case basis.
Available Funding: It is anticipated that up to $12 million may be funded under this announcement. The
number of awards will depend upon the number of eligible applicants and availability of funding.
Source of Funding: Federal funds are authorized under the Edward Byrne Memorial Justice Assistance
Grant Program (JAG), 42 U.S.C. 3751(a). JAG funds are made available through a Congressional
appropriation to the United States Department of Justice. All awards are subject to the availability of
appropriated federal funds and any modifications or additional requirements that may be imposed by
law.
Match Requirement
There is no match requirement under this program.
Eligible Funding Areas
JAG funds may be used for state and local initiatives, technical assistance, strategic planning, research
and evaluation (including forensics), data collection, training, personnel, equipment, forensic
laboratories, supplies, contractual support, and criminal justice information systems that will improve or
enhance such areas as:
Law enforcement programs;
Prosecution and court programs;
Prevention and education programs;
Corrections, community corrections and reentry programs;
Drug enforcement programs;
System assessment and program evaluation; or
Technology improvement programs.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Ineligible Expensesand Activities
Grant funds may not be used to support the unallowable services, activities, and costs listed in the Guide
to Grants (available at https://egrants.gov.texas.gov/FileDirectory/Guide_to_Grants_v8.pdf) and:
1)Body-worn cameras;
2)Construction, renovation, or remodeling;
3)Medical services;
4)Security enhancements or equipment for nongovernmental entities not engaged in criminal
justice or public safety;
5)Non-law enforcement vehicles or equipment for government agencies that are for general
agency use;
6)Transportation, lodging, per diem or any related costs for participants, when grant funds are
used to develop and conduct training;
7)Equipment, supplies, and other direct costs associated with processing DNA evidence;
8)Law enforcement equipment that is standard department issue (not including body armor);
9)Costs associated with implementing the National Incident-Based Reporting System (NIBRS);
and
10)Any other prohibition imposed by federal, state or local law or regulation.
Items off the Department of Justice controlled list will be approved on a case by case basis and at the
sole discretion of CJD. Including such items in the application may result in the delay or denial of
applications.
Program-SpecificRequirements
Reporting Requirements
Financial and Progress Reports: At the end of each quarter of the state fiscal year during the one-year
grant period, grantees will be required to submit a financial status report via eGrants and a progress
report via https://cjd.tamu.edu/ in the format required by CJD.
Note: To fulfill its responsibilities under the Government Performance and Results Act of 1993 (GPRA),
Public Law 103-62, and the GPRA Modernization Act of 2010, Public Law 111–352, applicants that
receive funding under this solicitation must provide data that measure the results of their work done
under this solicitation. For reference, the accountability measures can be found at:
.
http://www.bjaperformancetools.org/help/JAGMeasuresQuestionnaire.pdf
Program Income
Applicant must agree to comply with all federal and state rules and regulations for program income and
agrees to report all program income that is generated as a result of the project's activities. Applicant
must also agree to report program income to CJD through a formal grant adjustment, to secure CJD
approval prior to use of the program income, to use program income only for allowable costs, and to
expend program income immediately after CJD’s approval of a grant adjustment and prior to requesting
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
reimbursement of CJD funds. For the purposes of this program, the deduction method applies unless
prior approval is given by CJD for a different method. Program income from asset seizures and
forfeitures is considered earned when the property has been adjudicated to the benefit of the plaintiff
(e.g., law enforcement entity).
Regional Council Requirements
Applicants must contact the criminal justice planner at their regional Council of Governments for
additional local requirements that may apply, potentially including required workshops and
prioritization meetings. To find contact information for your local COG, visit the Texas Association of
Regional Councils website at http://txregionalcouncil.org/.
Standard CJD Requirements
CJD Regulations: Grantees must comply with the standards applicable to this funding source cited in the
Texas Administrative Code (1 TAC Chapter 3), and all statutes, requirements, and guidelines applicable
to this funding. For more information on these statutes, requirements, and guidelines, consult the Guide
to Grants and the Grantee Conditions and Responsibilities.
Uniform Crime Reports: Eligible applicants operating a law enforcement agency must be current on
reporting Part I violent crime data to the Texas Department of Public Safety (DPS) for inclusion in the
annual Uniform Crime Report (UCR). To be considered eligible for funding, applicants must have
submitted a full 12 months of accurate data to DPS for the most recent calendar year.
Criminal History Reporting: The county (or counties) in which the applicant is located must have a 90%
average on both adult and juvenile criminal history dispositions reported to the Texas Department of
Public Safety for calendar years 2011 through 2015.
Immigration and Customs Enforcement Requests: An application requirement pertaining to full
compliance with Department of Homeland Security detainer requests applies to all municipal or county
governments that operates a subdivision or department that detains individuals after arrest for a
criminal violation. Full text of this certification can be found on the Narrative tab of each application or
at http://gov.texas.gov/cjd/dhs_detainerrequest. All applicants must select one of four options in their
eGrants application to be considered for funding under this announcement.
Step 3: Apply via eGrants
Basics
To apply to CJD for these grants, you must complete or make sure you have already completed some
standard requirements. All of the following are needed to apply within eGrants:
1)Applicants must have a DUNS (Data Universal Numbering System) number assigned to its
agency (to request a DUNS number, go to
http://fedgov.dnb.com/webform/displayHomePage.do);
2)Applicants must be registered in the federal System for Award Management (SAM) database
located at https://www.sam.gov/ and maintain an active registration throughout the grant
period; and
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
3)Applicants must have or register for an account in http://eGrants.gov.texas.gov.
Profile Tab – Grant.Vendor Sub-Tab Direct Deposit Procedures
New Direct Deposit procedures: Applicants must upload the required Direct Deposit forms, New Payee
Identification Form, and W9 Form for each application prior to submission. The eGrants system will not
allow an application submission until these forms are attached to the application. These forms are
available at https://egrants.gov.texas.gov/updates.aspxunder the Financial Management Tools section
or by clicking on the hyperlinks above.
Narrative Tab – Program-Specific Questions
The eGrants system will provide additional information about the requirements of applying and
contents of the application. Answer these questions in Section 1, Project-Specific Questions under the
Narrative tab. Following are some key aspects:
Specialty Courts:
This section does not apply to applicants under the Juvenile Assistance Grant (JAG) Program. Applicants should
enter a “0” for their registration number.
Specialty courts should not apply under any funding announcement – including this one – but the
Specialty Courts Funding Announcement. Note: “Teen Courts” that do not operate under Ch. 121 should
apply under the Juvenile Justice Funding Announcement.
Drug Testing: Applicants must describe the drug testing policy for employees and program participants,
if applicable.
Juvenile Case Managers:
This section is relevant to projects with juvenile case managers, but all municipal and county government
applicants should answer the questions below. Others may enter “No” to all questions.
Applicants must categorize and list each entity that will employ or co-employ juvenile case managers
under this project and if the juvenile case managers will be used for truancy or juvenile criminal court
purposes. Applicants must indicate if each of those entities currently employs juvenile case managers.
Applicants must also indicate if each county or municipality operating a court that will employ a juvenile
case manager supported by the project:
1)Currently retains funds collected under Sec. 102.015, Texas Code of Criminal Procedure;
2)Currently collects fees to support juvenile case managers under Sec. 102.0174, Texas Code of
Criminal Procedure; and
3)Has established a judicial trust fund under Sec. 36.001, Texas Government Code.
Note: CJD may require, as a condition of funding, entities employing juvenile case managers supported
by grant funds under this program to begin collecting the above fees and to establish the above trust
fund. This may help the entities improve the sustainability of their juvenile case manager program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Evaluation Projects: Third-party evaluations of projects to determine their effectiveness. Only applicants
including an evaluation in their project budget must fill out this section (and should select “Program
Evaluation” as one of their “OOG-Defined Project Activity Areas” on the Activities tab of eGrants). Note:
If this is an application for a project that is entirely comprised of an evaluation, provide this information
in the appropriate Project Narrative sections.
Tier-One Evaluations: Evaluations of programs that have been implemented and the
evaluations will test the fidelity of the program based on proven models or best-practices.
The evaluation also will review available program output and outcome information. Describe
here the best practices/model to be used in a fidelity and performance evaluation, the
goal(s) of the evaluation, and why it is needed.
Tier-Two Evaluations: Evaluations directed at measuring the effectiveness of proposed new
program models or significant changes in present program models. The goal of tier-two
evaluations is both to measure the program’s effectiveness and to produce data and
evidence necessary for others to replicate the program models and to develop best practices
that CJD can use in supporting similar efforts. Describe here why this new program model is
needed and the goal(s) of the evaluation.
CJD is committed to developing evidence-based best practices and applicants are encouraged to, where
appropriate, try new and innovative approaches and to include rigorous program evaluations in their
project budgets. Evaluation costs will be reviewed on a case-by-case basis by – and approved at the sole
discretion of – CJD. After CJD awards any such costs, CJD reserves the right to review, amend, and
approve any contract or grant to an evaluator. CJD also reserves final approval for the professional
evaluator selected, and any such evaluator must have a demonstrable track record of rigorous
evaluations of similar projects.
Sustainment: Applicants must indicate how many additional years, beyond this application, they plan on
requesting continuation funding. If three years or fewer, applicants must explain their sustainment plan
if the project is to be sustained. If more than three years, applicants must explain why other resources
cannot be used to continue this project.
Narrative Tab – Required Certifications
There are a variety of certifications on the eGrants application that applicants are required to make
when submitting their application. Applicants should carefully review these certifications, which are also
found in this funding announcement’s “Appendix A: Required Certifications”.
Narrative Tab – Project Narrative
Within eGrants, applicants will complete several narrative fields. Each funding announcement has
different instructions for the nine Project Narrative boxes. These instructions are not contained on
eGrants, so applicants must review the instructions contained in this funding announcement’s
“Appendix B: Project Narrative”. Failure to provide the information requested in this funding
announcement may result in an application being deemed ineligible for funding.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activities Tab – CJD Purpose Areas
In this new section of the Activities tab, applicants must assign percentages (adding up to 100%) of their
project’s purpose areas to the available categories. Purpose areas should be considered in terms of the
ultimate goal of the project, rather than how the project will accomplish its goals.
Allowable Purpose Areas: The purpose areas displayed on the Activities tab in eGrants are for all CJD
grant programs, but only some purpose areas are eligible under this funding announcement. See
“Appendix C: CJD Purpose Areas” for a list of eligible purpose areas.
Activities Tab – Fund Source Information and Requirements
This section has been overhauled with substantial changes and contains questions that allow CJD to
better understand the nature of the project’s activities. See “Appendix D: Fund Source Information and
Requirements” for information on the information applicants must enter there.
Activities Tab – OOG-Defined Project Activity Area
Applicants must assign percentages of their project’s activities – based on the portion of project budget
– that correspond to the eligible activity categories, and provide a brief description. Activity descriptions
should reflect the information entered under the “Project Approach & Activities” section of the Project
Narrative on the Narrative tab. Percentages must add up to 100.
Allowable Project Activity Areas: The project activity areas displayed on the Activities tab in eGrants are
for all CJD grant programs, but only some project activity areas are eligible under this funding
announcement. Applicants should carefully consult this funding announcement’s “Appendix E: OOG-
Defined Project Activity Area and OOG-Defined Output Performance Measure Information” for a list of
eligible project activity areas.
Measures Tab – OOG-Defined Output Performance Measure
Information
Selecting an activity on the Activities tab will cause all the CJD measurements linked to that activity to
display on the Measures tab. Applicants should estimate quantities for each measure that applies to
their project, or enter a “0” if a measure is not applicable. Measures should be estimates only of
activities that occur during the project period.
Allowable Output Performance Measures: The OOG-defined output performance measures displayed
on the Measures tab in eGrants are for all CJD grant programs, but only some measures are eligible
under this funding announcement. Applicants should carefully consult this funding announcement’s
“Appendix E: OOG-Defined Project Activity Area and OOG-Defined Output Performance Measure
Information” for a list of eligible measures.
Measures Tab – Custom-Defined Performance Measures
CJD encourages grantees are encouraged to add any measures that would help CJD better understand
the project’s activities and performance.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Submit.Application and Certify.Application Tabs
After completing the application, submit the application by selecting the “Submit Initial Application”
button on the bottom of the Submit.Application tab (if your application is missing information, a list of
errors will appear on the Submit.Application tab.
After the initial submission, the project officials will receive an email notification. The Authorized Official
must then log-in to the application and certify the application by selecting the “Certify Official
Application” button at the bottom of the Certify.Application tab (only visible once the application has
been initially submitted).
Applications are not complete until the Authorized Official has CERTIFIED the application, and they must
do so BEFORE the application deadline.
For support documents and “how-to” videos and other resources, including the Guide to Creating an
Application, see the eGrants support page at https://egrants.gov.texas.gov/updates.aspx.
Step 4: Funding Decisions and Grant Acceptance
Selection Criteria
Application Screening: CJD will screen all applications to ensure that they meet the requirements
included in the funding announcement. Applications that meet those requirements will move forward to
the merit review phase.
Merit Review – Local Projects: Projects with a local impact will be reviewed by a panel appointed by the
local Council of Governments using their own criteria. The merit review panels will assess the
applications for quality and rank by priority, and then report their findings to the CJD executive director.
Merit Review – Statewide Projects: Projects with a statewide impact will be reviewed by a panel
appointed by the CJD executive director in an effort to prioritize funding. The merit review panel will
assess and score each application on a 100-point scale, and then report its findings to the executive
director. Scores will be based on the following criteria:
Problem (20 points): The extent to which the applicant demonstrates: (1) that the problem
stated warrants action; (2) that the applicant has a thorough understanding of it; and (3) how
it relates to CJD’s program priorities as stated in this funding announcement. For this
category, merit reviewers will consider the Project Narrative’s Problem Statement, Target
Group, and Supporting Data sections, as well as information from the Activities and
Measures tabs and the program-specific question on the Narrative tab. CJD may also make
external data available to the panel to inform their assessment, where relevant.
Project Strategy (35 points): The extent to which the applicant demonstrates: (1) that the
project approach clearly addresses the problem stated; (2) that the strategy will be effective
at delivering the proposed outcomes; and (3) that the proposed approach is based on logical
practices, as well as on established evidence, research, science, or best or promising
practices. For this category, the merit reviewers will consider the Project Narrative’s Project
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Approach and Activities, Evidence-Based Practices, and Supporting Data sections, as well as
information from the Activities and Measures tabs and the program-specific questions on the
Narrative tab.
Performance Management (15 points): The extent to which the applicant demonstrates: (1)
that the organization is capable of accurately assessing needs; (2) is able to manage and
execute strategies and plans; (3) has the skills and capacity to measure, analyze, and respond
to performance data; and (4) has a plan or method to monitor results and performance and
use this information to inform changes to the project approach. For this category, the merit
reviewers will consider the Project Narrative’s Performance Management and Data
Management sections.
Capacity and Capabilities (30 points): The extent to which the applicant demonstrates: (1)
that the organization has a track record of success; (2) that it has the staff capabilities and
capacity needed to deliver strong results; and (3) that it has the administrative and financial
capability to manage the grant and the project well. For this category, the merit reviewers
will consider the Project Narrative’s Capacity and Capabilities section.
Cost Effectiveness (additional criteria using a 1-5 scale): While not part of the 100-point
merit review scale, the merit reviewers will provide a separate score for cost effectiveness.
This score is based on the extent to which the budget seems reasonable to carry out the
project as proposed, including the established measures and goals (as outlined in the
Performance Management section of the Project Narrative). For this category, the merit
review panel will consider the project budget, the full project narrative, and information
from the Activities and Measures tabs.
Final Decisions – All Projects: The executive director will consider merit review rankings along with
other factors and make all final funding decisions. Other factors may include cost effectiveness, overall
funds availability, CJD or state government priorities and strategies, legislative directives, need,
geographic distribution, balance of focuses and approaches, or other relevant factors.
CJD may not fund all applications or may only award part of the amount requested. Per Rule 3.9 of the
Texas Administrative Code, all funding decisions made by the executive director are final and are not
subject to appeal. The receipt of an application by CJD does not obligate CJD to fund the grant or to fund
it at the amount requested.
Announcements
After CJD makes final funding decisions, each applicant will receive either an unfunded notice or a
preliminary decision notification or final grant award. The award will provide all of the conditions and
requirements of the grant. Release of final grant awards are always contingent on CJD’s receipt of the
federal grant award under which the program is funded and CJD cannot release or guarantee funding to
any applicant until that award is received and acceptance is processed and a determination is made that
adequate funding is available. All grantees receiving federal and state funds must comply with the
applicable statutes, rules, regulations, and guidelines related to the funding source under which the
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
grant is funded. In instances where both federal and state requirements apply to a grantee, the more
restrictive requirements apply.
Accept the Award
Applicants that receive funding through the final award process will need to follow the instructions
found within the award to accept the grant officially.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendices
Appendix A: Required Certifications
Applicants must certify that they will comply with the following requirements to the extent that they are
applicable. CJD, at its sole discretion, will determine the applicability of requirements:
A. Constitutional compliance: Applicant assures that it will not engage in any activity that violates
Constitutional law including profiling based upon race.
B. Information systems: Applicant assures that any new criminal justice information systems will comply
with data sharing standards for the Global Justice XML Data Model and the National Information
Exchange Model.
C. Bulletproof vests: Applicant assures that if it plans to purchase body armor with grant funds, that it
has adopted a mandatory wear policy and that all vests purchased have been tested and found to
comply with the latest applicable National Institute of Justice (NIJ) ballistic or stab standards.
Additionally, vests purchased must be American-made.
D. Uniform Crime Reports: Eligible applicants operating a law enforcement agency must be current on
reporting Part I violent crime data to the Texas Department of Public Safety for inclusion in the annual
Uniform Crime Report (UCR) and must have been current for the twelve previous months.
E. Criminal History Reporting: The county (or counties) in which the applicant is located must have a
90% average on both adult and juvenile criminal history dispositions reported to the Texas Department
of Public Safety for calendar years 2011 through 2015.
F. DNA Testing of Evidentiary Materials. All grantees that perform DNA testing of evidentiary materials,
whether supported by this grant or not, must upload any resulting eligible DNA profiles to the Combined
DNA Index System (CODIS) by a government DNA lab with access to CODIS.
G. Interoperable Communications. Funds to support emergency communications activities must ensure
compliance with the FY 2015 SAFECOM Guidance on Emergency Communications Grants; adherence to
the technical standards set forth in the FCC Waiver Order, or any succeeding FCC orders, rules, or
regulations pertaining to broadband operations in the 700 MHz public safety band; and are fully
coordinated with the full-time Statewide Interoperability Coordinator (SWIC) for Texas.
H. Twelve-Step Programs. Grant funds may not be used to support or directly fund programs such as
the Twelve Step Program which courts have ruled are inherently religious. OOG grant funds cannot be
used to support these programs, conduct meetings, or purchase related materials.
I. Specialty Court Certifications. If the applicant is a specialty court operated under Ch. 121 of the Texas
Government Code, the following certifications apply:
1. The specialty court will develop and maintain written policies and procedures for the
operation of the program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
2. The applicant will submit a copy of any project evaluations, evaluation plans, recidivism
studies, or related reports that are completed during the grant period to CJD.
I. Generated Program Income. Unless specifically and explicitly authorized to do otherwise by OOG, at
OOG’s sole discretion, the applicant will report Generated Program Income (GPI), which includes any
portion of fees collected from program participants and retained by the grantee. GPI will be applied to
the grant through a grant adjustment. GPI must be used to offset project costs and must be expended
prior to seeking payment from OOG.
J. Immigration and Customs Enforcement Requests: The full text of this certification is found at
http://gov.texas.gov/cjd/dhs_detainerrequest. To be in compliance with this requirement, any county or
municipal government that includes a department that detains individuals after arrest for a criminal
violation must provide a letter signed by the head of each such department certifying to the
requirements. This letter may be used for any application submitted to OOG for a period of up to two
years from the date it is signed. If that period expires during the project period of any grant, the grantee
must submit an updated letter for each such grant to remain in compliance with this requirement. All
applicants must select one of the following options:
Applicant is not a county or municipal government.
Applicant is a county or municipal government and does not include any department that
detains individuals after arrest for a criminal violation at any time.
Applicant is a county or municipal government that includes department(s) that detain
individuals after arrest for a criminal violation. Letters certifying compliance and signed by
the heads of all such departments have been uploaded to this application.
Applicant is a county or municipal government that includes department(s) that detain
individuals after arrest for a criminal violation. The Authorized Official has read the
certification found at http://gov.texas.gov/cjd/dhs_detainerrequest. Further, the Authorized
Official will not be submitting signed letters certifying compliance from the heads of all such
departments and understands that failure to comply with this certification may result in
OOG, at its sole discretion, rejecting this application and any other application from the
relevant county or municipal government.
K. Civil Rights Liaison: A civil rights liaison who will serve as the grantee's civil rights point of contact and
who will be responsible for ensuring that the grantee meets all applicable civil rights requirements must
be designated. The designee will act as the grantee's liaison in civil rights matters with CJD and with the
federal Office of Justice Programs.
Overall Certification: Each applicant agency must certify to the specific requirements detailed above as
well as all requirements within the CJD funding announcement and Criminal Justice Division & Homeland
Security Grants Division Grantee Conditions and Responsibilities document to be eligible for this
program.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix B:ProjectNarrative
Within eGrants, applicants will complete several narrative fields. Each funding announcement has
different instructions for the nine Project Narrative boxes. These instructions are not contained on
eGrants, so applicants must review the instructions below. Failure to provide the information requested
may result in an application being deemed ineligible for funding.
Project Abstract. Provide a brief summary of the proposed project. Do not share new information here
that you do not include in the questions below. This abstract is a description of your project and
intended for the public and policy makers. Be sure that the summary is easy to understand by a person
not familiar with your project. (Limit to 1500 characters.)
Problem Statement: Provide a description of the nature and scope of the problem in your service area
that this proposed project will address. This must be a statement of the core, underlying problem. A lack
of resources is not, in and of itself, a problem. Applicant should use the “Performance Management”
section below to demonstrate how the Project Approach & Activities will address this problem.
Applicants should use the “Supporting Data” to provide the numbers that back up the description of the
problem in this section.
Supporting Data: Provide supporting data, including baseline statistics and the sources of your data, to
provide evidence that the problem exists, its size and scope, and its effects on the target population. Do
not use statewide data for a local problem or national data for a statewide problem. Data on particular
characteristics of the target population should be entered below under “Target Group.”
Project Approach & Activities: Provide the core information needed to understand the methodologies,
approaches, and activities to be employed by the project. Provide a rationale for choosing this particular
model. Any therapy or licensed counseling provided should include a description of the
modality/framework used. A reader should also be able to understand how the approach and activities
tie to solving the stated problem. Applicants should use the “Evidence-Based Practices” section below to
cite the specific research, evidence, or established best/promising practices that provide the basis for
the approach and activities described in this section.
Capacity & Capabilities: Describe the applicant organization’s background as well as organizational and
staff capabilities and qualifications to carry out this specific project using the approaches and activities
provided above. Provide a brief summary of any collaborative partnerships created for the purpose of
the proposed project. If the applicant indicates on the Activities tab that licensed or certified personnel
will perform work, list each license or certification and upload a list of each person and their relevant
corresponding license or certification. Empty positions requiring a license or certification should be
noted.
Performance Management: Provide an understanding of how the applicant organization will measure
success for this project. What are the project’s goals and objectives and what are the project’s
performance measures, both output and outcome? How do these goals, objectives, and measures tie to
the problem that the project seeks to solve? What is the current baseline information for these
measures as well as the goals for the project period?
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Goals are broad statements that indicate the general intentions of the project to achieve some
outcome. They do need to be measurable in and of themselves and may be abstract in nature.
Objectives are clear, tangible, and specific statements of what the project is trying to achieve.
Objectives should be expressed in the following form: To \[reduce/increase/enhance/etc.\]
\[something\], by \[x amount\], by \[dd/mm/yy date\]. A project can have multiple objectives.
Measures use data to provide verifiable, numeric information that tie to one or more objectives
and indicate progress toward its achievement. Measures might include volume, time savings,
cost savings, resource savings, success rates, conformance rates, timeliness, perception shifts, or
other factors. (The most relevant and impactful project-specific measures must be included
under the Measures tab in eGrants.)
Data Management: Provide an understanding of how the applicant organization plans to collect, track
and maintain the data needed to determine whether the project is meeting the goals, objectives, and
measures stated above. Describe any methods, mechanisms, or tools used to generate measures.
Applicants should give confidence that the data they collect will be accurate, maintained, and analyzed
in a manner that enables them to adapt to changing assessments of the problem or project
performance, and to evaluate and document the effectiveness of the project.
Target Group: Describe the population that this project plans to provide or support direct services to.
Include the size and basic demographics for the people served, as well as the challenges they face, and
any other information relevant to the project. Be specific and use supporting data. Applicants should
demonstrate there that they understand their target group well enough to effectively carry out the
project.
Evidence-Based Practices: Justify the selection of the methods, approach, and activities described
above. Applicants should preferably be able to cite the research, evidence, or published best/promising-
practices model used as the basis for the project’s design. In case of an equipment or technology grant,
what evidence or best/promising-practices model is there to support the purchase? Wherever possible,
provide at least one citation or link. If the project approach and activities described above are not based
on existing evidence, the applicant must describe why they believe the method to be promising. Failure
to adequately provide justification for the project design may result in the project not being funded in
favor of other projects based on evidence, established best/promising practices, or adequately
explained.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix C: CJD Purpose Areas
In this new section of the Activities tab, applicants must assign percentages (totaling 100%) of their
project’s purpose areas to the available categories, based on an estimate of the funds dedicated to each
area. Purpose areas should be considered in terms of the ultimate goal of the project, rather than how
the project will accomplish its goals.
Allowable Purpose Areas Under This Funding Announcement
Purpose AreaDescription
Truancy: To specifically prevent truancy in at-risk populations BEFORE they engage
Prevention in truant conduct (10+ absences in 6 months)
Truancy: To intervene specifically with children who have engaged in truant
Intervention conduct (10+ absences in 6 months)
Juvenile Delinquency: To prevent juvenile delinquency among at-risk populations BEFORE they
Prevention commit an offense
Juvenile Delinquency: To intervene with minors who have committed juvenile offenses
Intervention
Disproportionate Minority Contact To reduce disproportionate minority contact with the criminal justice
system
Adult Criminal Behavior: To prevent crime BEFORE it occurs
Prevention
Adult Criminal Behavior: To intervene with adults who have committed criminal offenses (through
Intervention specialty courts, probation projects, etc., for non-incarcerated individuals)
Safety and Security: To increase safety and security on K-12 or higher education campuses
Educational campuses
Safety and Security: To increase safety and security for inmates and/or corrections personnel
Jails or Prisons adult state or local jails or prisons
Safety and Security: To increase safety and security at juvenile justice facilities
Juvenile Facilities
Safety and Security: To increase safety and security at facilities serving victims
Victim's Services Facilities
Safety and Security: To increase the safety and security of the general public (general law
General enforcement)
Prosecution and Investigation To more effectively investigate and prosecute crimes
Court System Improvements To increase the effectiveness and/or efficiency of courts (non-
prosecution/investigation)
Corrections and Re-Entry To reduce criminal recidivism among incarcerated or formerly
incarcerated individuals
Victim Services To provide services to victims of crime
18
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix D:Fund Source Information and Requirements
This appendix contains the questions asked in the “Fund Source Information and Requirements” section
of the Activities tab on the eGrants application. Applicants should only enter information for items that
apply to their project. Boxed comments in italics are special instructions for this funding announcement.
Section 1: Program Enrollment and Completion
This question is relevant for projects that serve or enroll specific individuals, rather than targeting the general
public. This could include training, providing services, treatment programs, or offender programs
Applicants under the Justice Assistance Grant Program who should use this section to indicate the number of
individuals who will participate in the program. “Successfully completing” means meeting all requirements and
graduating with the accompanying dropping of charges, etc. Most applicants will enter their program length in
days.
Number of individuals NEWLY enrolled in program during the project period
Number of individuals successfully completing program during the project period
Number of carry-over individuals enrolled in the program at the beginning of the project
period
Choose one (most applicable to the project):
Typical program/services hours OR
Typical program/services days
Section 2: Special Project Types and Information
Applicants should only select options below that relate to a specific aspect of their project. If the project only
circumstantially addresses a below option, answer “No” for that project type.
Applicants should select all special project types that apply to their project:
Task forces: Project will support the operations and coordination activities of a task force. If
yes, list the agencies or organizations that participate in the task force.
Gang activity: Project involves a focus specifically on gang activity.
Transnational and organized crime: Project involves a focus specifically on transnational and
organized crime
Border activities: Project involves a focus specifically related to the Texas-Mexico border.
Human trafficking (select all that apply): 1) Project focuses on human trafficking; 2) Project
focuses on trafficking of minors; 3) Project focuses on sex trafficking; 4) Project focuses on
labor trafficking.
Section 3: Juvenile Justice Projects
Applicants who are not directly and specifically addressing juvenile crime should select the last option, “Project
does NOT have a particular focus on juvenile crime”.
Applicants should select all options that describe the project if it addresses juvenile justice.
19
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Diversion. Programs to divert youth from entering the juvenile justice system including
restorative justice programs.
Mental Health Services. Programs providing mental health services for youth in custody in
need of such services including, but are not limited to assessment, development of
individualized treatment plans, and discharge plans.
Aftercare/Reentry. Community-based programs that prepare targeted youth to successfully
return to their homes and communities after secure confinement. These programs focus on
preparing youth offenders for release and providing a continuum of follow up post-
placement services to promote successful reintegration into the community.
After-School Programs. Programs that provide at-risk youth and youth in the juvenile justice
systems with a range of age-appropriate activities, including tutoring, mentoring, and other
educational and enrichment activities.
Alternatives to Detention. These are community- and home-based alternatives to
incarceration and institutionalization including for youth who need temporary placement
such as crisis intervention, shelter and after-care and for youth who need residential
placement such as a continuum of foster care or group home alternatives that provide access
to a comprehensive array of services.
Community-Based Programs and Services. These programs and services are those that work
pre- and post-confinement with: a) parents and other family members to strengthen families
to help keep youth in their homes; b) youth during confinement and their families to ensure
safe return of youth home and to strengthen the families; and c) parents with limited
English-speaking ability.
Delinquency Prevention. Comprehensive juvenile justice and delinquency prevention
programs that meet needs of youth through collaboration of the many local systems before
which a youth may appear, including schools, courts, law enforcement agencies, child
protection agencies, mental health agencies, welfare services, health care agencies and
private nonprofit agencies offering youth services.
Girl-Focused Services. Services to address the needs of female offenders in the juvenile
justice system.
School Programs. Education programs or supportive services to encourage youth to remain
in school and to prevent truancy. School programs may include support for school resource
officers, law-related education, and other programs focused on school safety.
Substance and Alcohol Abuse. Programs, research, or other initiatives to address the use and
abuse of illegal and other prescription and nonprescription drugs and the use and abuse of
alcohol. Programs include control, prevention, and treatment.
Disproportionate Minority Contact. Programs, research, or other initiatives primarily to
address situations where there are a disproportionate number of people from one or more
minority groups coming into contact with the juvenile justice system.
Mentoring, Counseling and Training Programs. Programs to develop and sustain a one-to-
one supportive relationship between a responsible adult age 18 or older (mentor) and an at-
20
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
risk youth, youth who have offended or youth with a parent or legal guardian who is or was
incarcerated (mentee) that takes place on a regular basis. These programs may support
academic tutoring, vocational and technical training, and drug and violence prevention
counseling.
Job Training. Projects to enhance the employability of youth or prepare them for future
employment. Such programs may include job readiness training, apprenticeships, and job
referrals.
Aptitude Testing. Job or life skills training programs that include aptitude testing to help
young people understand their skills and abilities to plan a course towards continuing
education (i.e. technical school, associate’s degree program, or a bachelor’s degree
program).
Diversion in a Rural Setting. Projects that focus on diversion of minors in rural settings.
Diversion targeting at risk youth and providing early detection services. Efforts concentrated
on young first time offenders and offer an alternative to traditional entry into the juvenile
justice system.
Project does NOT have a particular focus on juvenile crime
Section 4: Campus-Based Projects
Applicants should enter a number in this section if their project specifically targets or serves particular
educational campuses. For the list of campuses section, programs that specifically target an entire school
district may simply list the district name.
If a project is NOT tied to a particular campus or serves student-age populations in general, enter a “0” for
the number of students and enter “N/A” for the list of campuses.
If this project is based on – or serves – one or more specific educational campuses (K-12 or higher
education), how many total students at all campuses will be served by the project and list each
educational campus that will be served by this project.
Section 5: Crime or Victim Type
This question is for justice projects that target specific crimes and ALL victim services projects. Others
may enter “0” for each option below. Applicants to serve victims of or prosecute/investigate/prevent
exclusively child sex trafficking victims should assign 100% to that category.
Select the type(s) of crime or crime victim this project targets and provide the percentage of time
dedicated to each. Applicants with projects that target multiple-offense offenders or multiple-
victimization victims should assign percentages that best describe the activity. Percentages may not
exceed 100%:
Sexual Assault
Domestic Abuse
Child Abuse
DUI / DWI Crashes
21
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Homicide
Assault
Adults Molested as Children
Elder Abuse
Robbery
Stalking
Dating/Acquaintance Violence
Human Trafficking
Child Sex Trafficking
All Other Crimes
22
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Appendix E:OOG-Defined Project Activity Areaand OOG-Defined
Output Performance Measure Information
This section have substantial changes from last year, and are important for CJD’s analysis of each
application’s merits and of the entire grant program. CJD understands that these figures are estimates,
but applicants should be as accurate as possible. Applicants receiving awards will be asked to follow-up
with actual measures during and after the grant project period.
Activities: Applicants must assign percentages of their project’s activities – based on the portion of
project budget – that correspond to the eligible activity categories, and provide a brief description.
Activity descriptions should reflect the information entered under the “Project Approach & Activities”
section of the Project Narrative on the Narrative tab. Percentages must add up to 100.
OOG-Defined Measures: Activating particular activities will also activate all of the CJD measurements
assigned to that activity. Applicants should estimate quantities for each measure that applies to their
project, or enter a “0” if a measure is not applicable. Measures should be estimates only of activities
that occur during the project period.
Allowable Activities and Measures: The Activities tab displays activities available under other CJD grant
programs, but not all of them are allowable under this program. The Measures tab will display all the
measures linked to that activity, including those meant for other CJD programs and not allowable under
this funding announcement. Applicants should carefully consult the list below to see which activities and
OOG-defined measures are allowable under this funding announcement.
“Required Total” Measures: Some measures are marked as a “Required Total.” These measures are for
the volume of each activity that an applicant has selected on the Activities tab. For example, if an
applicant selects the “Counseling or Substance Abuse” activity, that will activate the measure
“REQUIRED TOTAL: Counseling or treatment for substance abuse: Individuals receiving” on the
Measures tab. With rare exceptions, applicants should be able to supply estimates for these Required
Total measures. If for some reason that is not possible, an applicant must explain why in the
“Performance Measurement” section of the Project Narrative on the Narrative tab.
Activities by Licensed or Credentialed Professionals: Any applications with activities or measures
indicating services performed by a licensed or credentialed professional should list each specific license
or credential in the “Capacity & Capabilities” section of the Project Narrative on the Narrative tab.
Activities using specific models or framework: Any applications indicating specialized skills training,
support, or treatment should specify the model or modality/framework type under the “Project
Approach & Activities” section of the Project Narrative on the Narrative tab.
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CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Allowable Activities and Measures Under This Funding Announcement
Activity Definition Measure
Casework, Non-*REQUIRED TOTAL: Casework, non-licensed counseling,
Support not necessarily
Licensed delivered by a licensed individual advocacy, or other support: Individuals receiving
Counseling, professional and not
*REQUIRED TOTAL: Casework, non-licensed counseling,
Individual aimed at developing
individual advocacy, or other support: Hours delivered by
Advocacy, or specific life, social, or
EMPLOYEES
Other Support emotional skills.
*REQUIRED TOTAL: Casework, non-licensed counseling,
individual advocacy, or other support: Hours delivered BY
Enter any substance
VOLUNTEERS
abuse-related activities
Casework/support/care needs assessment NOT performed by a
under “Counseling or
licensed therapist: Individuals receiving
Treatment for Substance
Casework, non-licensed counseling, advocacy, or other support:
Abuse”.
Individuals receiving AFTERCARE
Mentoring (general): Individuals receiving
Peer support (general): Individuals receiving
Crisis intervention: Individuals receiving
Case management or advocacy (general): Individuals receiving
Advocacy/ accompaniment / assistance for criminal justice
system interactions: Victim individuals receiving
Victims-offender meetings: Victims participating
Referrals to other agencies: Individuals referred
Counseling or Treatment for substance *REQUIRED TOTAL: Counseling or treatment for substance
Treatment for abuse, including licensed abuse: Individuals receiving
therapy, non-licensed
Substance Abuse
Substance abuse treatment by a LICENSED professional:
counseling (peer
Individuals receiving
counseling, mentoring,
Substance abuse AFTERCARE counseling by a LICENSED
etc.), and medically
professional
assisted treatment.
Substance abuse counseling or support by peers or
caseworkers: Individuals receiving
Note: Substance abuse
Substance abuse AFTERCARE counseling by peers or
treatment is generally
caseworkers: Individuals receiving
ineligible under VOCA-
Substance abuse treatment using medically assisted treatment
funded programs.
(MAT): Individuals receiving
Alcohol and/or drug testing – random: Individuals receiving
Alcohol continuous monitoring: Individuals receiving
Counseling, Counseling or therapy *REQUIRED TOTAL: Counseling, therapy, or other care
Therapy, or Other delivered by licensed performed by a licensed professional: Individuals receiving
Care Performed
professionals.
*REQUIRED TOTAL: Counseling, therapy, or other care
by a Licensed
performed by a licensed professional: Hours delivered
Professional
For professional
Licensed counseling/therapy: Individuals assessed
substance abuse
Licensed trauma-informed therapy: individuals receiving
treatment, use the
Licensed treatment for mental health disorders: Individuals
"Substance Abuse
receiving
Treatment" activity.
Licensed counseling/ therapy AFTERCARE: Individuals receiving
Multi-disciplinary care teams: Individuals receiving care
24
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Equipment and Includes equipment *REQUIRED TOTAL: Equipment or technology: Organizations
acquisition and training directly using
Technology
specifically on the
*REQUIRED TOTAL: Equipment or technology: Individuals/
equipment/technology
operators equipped
purchased with grant
funds.
General Law Law enforcement and General law enforcement: Arrests or new prosecutions
Enforcement or public safety activities. resulting from grant (LEAs only)
Public Safety Examples: increased
General law enforcement: Convictions or deferred
patrols, law
adjudications resulting from grant (prosecutors only)
enforcement officer
Public outreach/information sessions: Total individuals
overtime, or public
attending
trainings/ seminars/
Public outreach/information sessions: Sessions held
outreach sessions,
including those with a
victim focus. Does not
include equipment-
specific activities
(implementation,
training), training, or
activities covered by
other categories.
Instruction and Training, counseling or *REQUIRED TOTAL: Instruction or support for academic
Support for other support aimed at programs: Individuals receiving
Academic enrolling in or
*REQUIRED TOTAL: Instruction or support for academic
Programs completing formal
programs: Hours delivered
academic credentials
Academic tutoring: Individuals receiving
(such as a GED).
Academic classroom or course instruction: Individuals receiving
Academic credentials (GED or degree): Individuals receiving
Any job training or
vocational credential
College admissions: Individuals receiving related support/
should be listed under
counseling
“Job and Workforce
College admissions: Individuals receiving related support/
Services”.
counseling WHO ENROLL in a new higher education program
Instruction and Training, assessment, or *REQUIRED TOTAL: Instruction or support for employment or
Support for placement aimed at the workforce: Individuals receiving
Employment or attaining or improving
*REQUIRED TOTAL: Instruction or support for employment or
the Workforce employment.
the workforce: Hours delivered
Job, aptitude, or skills ASSESSMENT: Individuals receiving
Job placement/ seeking support: Individuals receiving
Job placement/ seeking support: Individuals receiving WHO
OBTAIN employment
Job or skills TRAINING (not towards a particular certification or
license): Individuals receiving
Professional or technical certification or license: Individuals
receiving instruction or training
Professional or technical certification or license: Individuals
receiving instruction or training WHO OBTAIN the certification
or license
25
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Instruction and Instruction for program *REQUIRED TOTAL: Instruction or support for life, social, and
Support for Life, participants, targeted emotional skills: Individuals receiving
Social, or populations, at-risk
*REQUIRED TOTAL: Instruction or support for life, social, and
Emotional Skills populations, etc., to
emotional skills: Individuals receiving: Hours delivered
develop life, social or
Instruction in parenting skills: Individuals receiving
emotional skills.
Instruction in non-parenting family skills: Number of CHILDREN
under 18 receiving
Training for criminal
Instruction in dating or domestic violence prevention: Number
justice system
of NON-OFFENDERS receiving
professionals should be
Instruction in dating or domestic violence prevention: Number
entered under the
of OFFENDERS receiving
"training and
professional
Instruction in personal finance skills: Individuals receiving
development" activity.
Instruction in gang involvement prevention: Individuals
receiving
Instruction in violence prevention: Individuals receiving
Instruction trafficking prevention: Individuals receiving
Instruction in bullying prevention skills: Individuals receiving
Instruction in homelessness/ runaway prevention or recovery
skills: Individuals receiving
Materials or Activities specifically to <no measures>
Curriculum support
Development developing/publishing
materials or training
curricula related to the
criminal justice system.
Program Evaluation of criminal *REQUIRED TOTAL: Program evaluation and assessment:
Evaluation and justice programs and Programs assessed
Assessment assessment of
organizational or system
effectiveness, needs,
and/or appropriate
responses.
Research or Research on, analysis of, Research or statistical activities: Target number of responses/
Statistical or data collection subjects/ participants
Activities regarding the criminal
Research or statistical activities: Minimum number of
justice system.
responses/ subjects/ participants needed
Note: This is a restricted
activity. Consult the
funding
announcement’s eligible
and eligible activities
list.
26
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Targeted The investigation or *REQUIRED TOTAL: Targeted prosecution or investigation:
Prosecution or prosecution of specific Criminal cases investigated/ prosecuted by the unit/division
populations or crimes by benefiting from the grant
Investigation
a law enforcement
*REQUIRED TOTAL: Targeted prosecution or investigation:
agency or prosecutor’s
Criminal cases resulting in arrest (for LEAs) or conviction/
office.
deferred adjudication (for prosecutors) resulting from project
activities
See Licensed Counseling,
*REQUIRED TOTAL: Targeted prosecution or investigation:
Therapy, or Other Care
Criminal cases investigated/ prosecuted by the unit/division
for Sexual Assault
benefiting from the grant in the LAST COMPLETE agency fiscal
Response Team
year
activities.
*REQUIRED TOTAL: Targeted prosecution or investigation:
Criminal cases resulting in arrest (for LEAs) or
conviction/deferred adjudication (for prosecutors) resulting
from project activities in the LAST COMPLETE agency fiscal year
Forensic interviews performed by a law enforcement officer or
prosecutor: Individuals interviewed
Training, Training and *REQUIRED TOTAL: Training, professional development, or
Professional professional technical assistance: hours received
Development, or development for
Training or professional development: Hours received
Technical professionals or
Training or professional development: Individuals received
Assistance volunteers in the
Technical assistance: Hours received
criminal justice system
Received
(including victim
services) within the
applicant’s organization.
Or, technical assistance
to help organizations
execute programs more
effectively and/or
efficiently. Training or
outreach the general
public or targeted
populations should be
under the "Life, Social
and Emotional Skills
Development" activity.
27
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
Activity Definition Measure
Training, Training and *REQUIRED TOTAL: Training, professional development, or
Professional professional technical assistance: Hours provided
Development, or development for
Training or professional development: Hours provided
Technical professionals or
Training or professional development: Individuals provided
Assistance volunteers in the
Technical assistance: Hours provided
Provided criminal justice system
Technical assistance: Organizations provided
(including victim
services) provided to
others. Training or
outreach for member of
the general public or
targeted populations
should be entered under
the "Life, Social and
Emotional Skills
Development" activity.
28
CJD Funding Announcement: Justice Assistance Grant (JAG) Program
About CJD
Our mission at the Criminal Justice Division is to direct much needed resources to those who
are committed to making Texas a safer place and those who help victims of crime to recover
and feel safe again. In carrying out this mission, we are committed to helping our grantees by
actively finding ways for them to accomplish their goals and by making sure that we always
have our eye to identifying the approaches that work best. We envision positive and
beneficial working relationships with our grantees where we provide as much assistance as is
needed and where are always ready with answers, not burdensome restrictions or
requirements.
CJD makes over $250 million in funding available to hundreds of organizations during state
fiscal year 2017 for juvenile justice, delinquency prevention, victims services, law
enforcement, prosecution, courts, specialty courts, prevention of child sex trafficking, and
other typesof projects to benefit Texans.
Version 1: December 15, 2016
29
REQUEST FOR CITY COUNCIL AGENDA ITEMREQUEST FOR CITY COUNCIL AGENDA ITEM
March 27, 2017March 27, 2017AppropriationAppropriation
Agenda Date Requested:Agenda Date Requested:
Budget Budget -- 001 001
Traci LeachTraci LeachSource of Funds:Source of Funds:
Requested By:Requested By:
ContingencyContingency
AdministrationAdministrationAccount Number:Account Number:
Department:Department:
$250,000$250,000
Report:Resolution:Resolution:Ordinance:Ordinance:Amount Budgeted:Amount Budgeted:
$362,457.94$362,457.94
Other:Amount Requested:Amount Requested:
Budgeted Item:Budgeted Item:YESYESNONO
AttachmentsAttachments : :
1.Development AgreementDevelopment Agreement
SUMMARY & RECOMMENDATIONSSUMMARY & RECOMMENDATIONS
Staff has been working with Oakland Land and Development Company (Oakland) to facilitate Staff has been working with Oakland Land and Development Company (Oakland) to facilitate
development in Sector 23 of the City. Sector 23 is generally bound by Little Cedar Bayou to the east, W. development in Sector 23 of the City. Sector 23 is generally bound by Little
Cedar Bayou to the east, W.
thththth
D Street to the north, 15D Street to the north, 15 and 14 and 14 Streets to the west and W. I right of way to the south. Oakland has Streets to the west and W. I right of way to the
south. Oakland has
closed many of the rightsclosed many of the rights--ofof--way within this area to facilitate aggregation of property and subsequent way within this area to facilitate aggregation of
property and subsequent
development. The value of the rightsdevelopment. The value of the rights--ofof--way that Oakland has closed is $362,457.94.way that Oakland has closed is $362,457.94.
Oakland has constructed several public streets within Sector 23 (W. F Street, S. 14th Street, and W. E Oakland has constructed several public streets within Sector 23 (W. F Street, S.
14th Street, and W. E
Street) to facilitate access and approached the City to assist in developing an Street) to facilitate access and approached the City to assist in developing an
office/industrial/warehouse development in Sector 23. The attached development agreement provides office/industrial/warehouse development in Sector 23. The attached development agreement
provides
incentives to Oakland provided that specific performance parameters are met. The development incentives to Oakland provided that specific performance parameters are met. The development
agreement would essentially agreement would essentially agreement would essentially agreement would essentially ““““reimbursereimbursereimbursereimburse””””Oakland for the cost of the
rightOakland for the cost of the rightOakland for the cost of the rightOakland for the cost of the right----ofofofof----way closures (not the way closures (not the way closures (not
the way closures (not the
roadway construction) within Sector 23 in exchange for a minimum capital investment of $12 million roadway construction) within Sector 23 in exchange for a minimum capital investment
of $12 million
over six (6) years.over six (6) years.
In order to be eligible for an incentive payment, Oakland must demonstrate that: In order to be eligible for an incentive payment, Oakland must demonstrate that:
A certificate of occupancy has been obtained for the improvement; andA certificate of occupancy has been obtained for the improvement; and
The improvement is a minimum of 3,000 square feet.The improvement is a minimum of 3,000 square feet.
The amount of the incentive payment will be determined as a percentage of the total minimum capital The amount of the incentive payment will be determined as a percentage of the total
minimum capital
investment that is required, $12 million. In this way, the development agreement is structured to allow investment that is required, $12 million. In this way, the development agreement
is structured to allow
Oakland flexibility in both layout and timing for pay requests based on the speed at which the company Oakland flexibility in both layout and timing for pay requests based on the speed
at which the company
completes construction of eligible improvements. The company will not receive the full value of the completes construction of eligible improvements. The company will not receive the
full value of the
incentive until and unless it demonstrates the minimum capital investment of $12 million.incentive until and unless it demonstrates the minimum capital investment of $12 million.
The agreement extends for a six (6) year term. Any construction not completed by the end of the term The agreement extends for a six (6) year term. Any construction not completed by
the end of the term
will not be eligible for an incentive payment. Conversely, should the company complete $12 million in will not be eligible for an incentive payment. Conversely, should the company
complete $12 million in
eligible improvements earlier than the six year deadline, the agreement sets a not to exceed amount so eligible improvements earlier than the six year deadline, the agreement sets a
not to exceed amount so
additional improvements completed after the $12 million threshold is met will not be eligible for incentive additional improvements completed after the $12 million threshold is met will
not be eligible for incentive
payments.
All eligible improvements must be located within Sector 23 and must be on property owned by Oakland. All eligible improvements must be located within Sector 23 and must be on property
owned by Oakland.
It is difficult to calculate a payback schedule because the payback will be determined by the It is difficult to calculate a payback schedule because the payback will be determined by
the
construction schedule and value of the improvements as they come online. However, for reference, construction schedule and value of the improvements as they come online. However, for
reference,
$12 million in value would generate an annual property tax amount of $85,200 each year. $12 million in value would generate an annual property tax amount of $85,200 each year.
Funding for payments made pursuant to this agreement are found in the General Fund Contingency Funding for payments made pursuant to this agreement are found in the General Fund Contingency
Account, which currently does not have enough funds to cover the full value of the incentive agreement, Account, which currently does not have enough funds to cover the full value of
the incentive agreement,
which is $362,457.92. However, the full value will not be paid out in any single fiscal year. Incentive pay which is $362,457.92. However, the full value will not be paid out in any
single fiscal year. Incentive pay
requests will be submitted based on successful completion of construction and submission of the requests will be submitted based on successful completion of construction and submission
of the
required documentation. As incentive pay requests are received and validated, staff will bring each required documentation. As incentive pay requests are received and validated, staff
will bring each
request to Council for consideration. It is at that time that funds will be officially allocated from the request to Council for consideration. It is at that time that funds will be
officially allocated from the
Contingency Account. Contingency Account.
Action Required of Council:Action Required of Council:
Consider approval or other action of a Chapter 380 development agreement between the City of La Consider approval or other action of a Chapter 380 development agreement between the City
of La
Porte and Oakland Land and Development Company for an amount not to exceed $362,457.94.Porte and Oakland Land and Development Company for an amount not to exceed $362,457.94.
Approved for City Council AgendaApproved for City Council Agenda
Corby D. Alexander, City ManagerCorby D. Alexander, City ManagerDateDate
EXHIBITA:DEVELOPMENTMAP
EXHIBITB
SECTOR 23 DEVELOPMENT
78878979079179212
W D ST
119
797796795794793120
Red=Sector23Boundary
W E ST
W E ST
Blue=PropertyOwnedby
OaklandLandCo.
Green=OwnedbyAffiliate
122
companyandmaytransfer
824825826827828121
deedtoOaklandaspartof
thedevelopment
W F ST
143
833832831830829144
T
W G S
146
860861862863864145
866
869868867865168
896897898899900169
1 inch = 300 feet
EXHIBITC
March 18, 2016
Bill Campbell
ACW Construction
1404 N. Sam Houston Parkway, E. #140
Houston, Texas 77032
RE: Letter of Acceptance / Notice to Proceed
th
Civil Construction Plans for W. F Street, S. 14 Street, and W. E Street
Dear Mr. Campbell:
Your plans for roadway, water, and sanitary sewer line construction have been approved by the
City of La Porte. You are hereby authorized to proceed with construction in accordance with the
approved plans. Please contact Don Pennell at least 48 hours prior to commencement of
construction. Mr. Pennell can be reached via phone at 281-470-5105 or by email at
pennelld@laportetx.gov.
If you have any further questions, please don’t hesitate to contact me directly at 281-470-5063 or
via email at enseye@laportetx.gov.
Sincerely,
Eric J. Ensey, A.I.C.P.
City Planner
City of La Porte 604 W. Fairmont Parkway Phone: (281) 471-5020
Planning and Development La Porte, TX 77571-6215 Fax: (281) 470-5005
EXHIBITC:STREETPLANS
EXHIBITD
Council Agenda Item Council Agenda Item
March 27, 2017 March 27, 2017
9.ADMINISTRATIVE REPORTSADMINISTRATIVE REPORTS
•La Porte Development Corporation Board Meeting, Monday, April 10, 2017La Porte Development Corporation Board Meeting, Monday, April 10, 2017
•City Council Meeting, Monday, April 10, 2017City Council Meeting, Monday, April 10, 2017
•Planning and Zoning Commission Meeting, Thursday, April 20, 2017Planning and Zoning Commission Meeting, Thursday, April 20, 2017
•Zoning Board of Adjustment Meeting, Thursday, April 27, 2017Zoning Board of Adjustment Meeting, Thursday, April 27, 2017
10.COUNCIL COMMENTSCOUNCIL COMMENTS regarding matters appearing on the agenda; recognition of regarding matters appearing on the agenda; recognition of
communitymembers, city employees, and upcoming events; inquiry of staff regarding specific factual communitymembers, city employees, and upcoming events; inquiry of staff regarding specific
factual
information or existing policies information or existing policies ––Councilmembers J. Martin, K. Martin, Kaminski, Zemanek, Leonard, Councilmembers J. Martin, K. Martin, Kaminski, Zemanek,
Leonard,
Engelken, Earp, Clausen, and Mayor RigbyEngelken, Earp, Clausen, and Mayor Rigby
11.ADJOURNADJOURN
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