HomeMy WebLinkAbout03-14-22
LOUIS R. RIGBY
BILL BENTLEY
Mayor
CouncilpersonDistrict 3
BRANDON LUNSFORD
THOMAS GARZA
CouncilpersonAt Large A
CouncilpersonDistrict 4
BRENT McCAULLEY
JAY MARTIN
CouncilpersonAt Large B
Mayor Pro Tem
MANDI WILLIAMS
CouncilpersonDistrict 5
CouncilpersonDistrict 1
ROBBIE McLARRIN
CHUCK ENGELKEN
CouncilpersonDistrict 6
Councilperson District 2
MINUTES OF THE REGULAR MEETING OF THE
CITY COUNCIL OF THE CITY OF LA PORTE
FEBRUARY 28, 2022
The City Council of the City of La Portemet in a regularmeetingonMonday, February 28, 2022,at
the City Hall Council Chambers, 604 West Fairmont Parkway, La Porte, Texas, at 6:00p.m.,withthe
following in attendance:
Councilpersons present: Louis Rigby,Brandon Lunsford, Brent McCaulley, Mandi Williams, Chuck
Engelken,Bill Bentley, Thomas Garza,Jay Martin,Robbie McLarrin
Councilpersons attending remotely: None
Councilpersons absent: None
Council-appointed officers present:Corby Alexander, City Manager;Lee Woodward, City Secretary;
Clark Askins, AssistantCity Attorney
CALL TO ORDER Mayor Rigbycalled the meeting to order at6:02 p.m.
2.INVOCATION The invocation was given by Mayor Pro Tem Martinand pledgeswereled by
Councilperson Brent McCaulley.
3.PRESENTATIONS, PROCLAMATIONS, AND RECOGNITIONS
a.Police Department -Best Practices Re-Recognition Presentation. \[Louis R. Rigby, Mayor\]
4.CITIZENCOMMENT(Generally limited to five minutes per person; in accordance with state law, the
time may be reduced if there is a high number of speakers or other considerations.)
RichardC.Anderson of International Code Council spoke in support ofadoptingtheir products. Joseph
Thomasof Cortez-NorrisAmerican Legion Post #319spoke of renaming their Postand loaned a framed
photo of Cody Norristo the City until the Post has a physical location.
5.CONSIDERATION OF COUNCILPERSON ABSENCES
a.Presentation, discussion, and possible action to consider excusing the absence of
Councilperson Brandon Lunsford from the February 14, 2022, City Council meeting, in
accordance with the City Council Attendance Policy. \[Louis R. Rigby, Mayor\]
Councilperson Garzamoved to excuse the absenceof Councilperson Brandon Lunsford from the
February 14, 2022, City Council meeting; the motion was seconded by Councilperson McCaulley;
the motion was adopted, 9-0.
6.CONSENTAGENDA(Approval of Consent Agenda items authorizes each to be implemented in
accordance with staff recommendations provided. An item may be removed from the consent agenda
and added to the Statutory Agenda for full discussion upon request by a member of the Council present
at this meeting.)
a. Approve the minutes of the regular City Council meeting held on February 14, 2022. \[Louis
R. Rigby, Mayor\]
b. Adopt Ordinance 2022-3866 to update the City's records and information management
program. \[Lee Woodward, City Secretary\]
c. Approve sponsorship agreement with the Houston Yacht Club for the hosting of regattas in
2022. \[Corby Alexander, City Manager\]
Councilperson Garza moved to amend item c by inserting four before events in item 1 in the benefits
to the City section in Article I (to read Commitment to host four events for City-related functions at
the Houston Yacht Club); the motion was seconded by Mayor Pro Tem Martin; the motion was
adopted, 9-0.
Councilperson Bentley moved to approve consent agenda (including item c, as amended); the
motion was seconded by Councilperson Garza; the motion was adopted, 9-0.
7. PUBLIC HEARING AND ASSOCIATED ORDINANCES
a. The City Council will hold a public hearing to receive comments regarding a
recommendation by the Planning and Zoning Commission to adopt Ordinance 2022-3869
Special Conditional Use Permit #22-91000001, to allow for a secondary dwelling unit on a
0.53-acre tract of land located at 9305 Carlow Lane and legally described as Lots 67 & 68,
Block 4, Spenwick Place Section 1, Harris County, Texas in the Low Density Residential (R-
1) zoning district; followed by discussion and possible action to consider adopting
Ordinance 2022-3869 amending the Code of Ordinances of the City of La Porte, Chapter 106
-91000001 to allow for a secondary
dwelling unit on a 0.53-acre tract of land located at 9305 Carlow Lane and legally described
as Lots 67 & 68, Block 4, Spenwick Place Section 1, Harris County, Texas in the Low Density
Residential (R-1) zoning district. \[Teresa Evans, Planning & Development Director\]
Mayor Rigby opened the public hearing at 6:34 p.m. The homeowner, Melaney Gibbs, answered
Council questions concerning the proposed construction. Mayor Rigby closed the public hearing at
6:41 p.m.
Mayor Pro Tem Martin moved to adopt Ordinance 2022-3869 amending the Code of Ordinances
-
91000001 to allow for a secondary dwelling unit on a 0.53-acre tract of land located at 9305 Carlow
Lane and legally described as Lots 67 & 68, Block 4, Spenwick Place Section 1, Harris County,
Texas in the Low Density Residential (R-1) zoning district; the motion was seconded by
Councilperson Bentley; the motion was adopted, 9-0.
b. The City Council will hold a public hearing to receive comments regarding a
recommendation by the Planning and Zoning Commission to adopt Ordinance 2022-3870
Zone Change #22-92000001, a change from Medium Density Residential (R-2) to Low Density
Residential (R-1) for an 11.3-acre tract of land located along Ashton Lane and Oakhaven
Road and legally described as Lots 45-53, Block 8, Brookglen Section 2; Tract 17D, Abstract
482 W Jones; Lot 1, Block 1, Rigo Estates; and Lots 1-5, Block 1, Risen Valley, Harris County,
Texas; followed by discussion, and possible action to consider adopting Ordinance 2022-
granting Zone Change #22-92000001, a change from Mid Density Residential (R-2) to Low
Density Residential (R-1) for an 11.3-acre tract of land located along Ashton Lane and
Oakhaven Road and legally described as Lots 45-53, Block 8, Brookglen Section 2; Tract
17D, Abstract 482 W Jones; Lot 1, Block 1, Rigo Estates; and Lots 1-5, Block 1, Risen Valley,
Harris County, Texas. \[Teresa Evans, Planning & Development Director\]
Mayor Rigby opened the public hearing at 6:48 p.m. Mark Follis, Planning and Zoning Commission
member, spoke in support of the item. Mayor Rigby closed the public hearing at 6:54 p.m.
Councilperson Engelken moved to adopt Ordinance 2022-3870 amending the Code of Ordinances
Zone Change #22-92000001, a change
from Mid Density Residential (R-2) to Low Density Residential (R-1) for an 11.3-acre tract of land
located along Ashton Lane and Oakhaven Road and legally described as Lots 45-53, Block 8,
Brookglen Section 2; Tract 17D, Abstract 482 W Jones; Lot 1, Block 1, Rigo Estates; and Lots 1-5,
Block 1, Risen Valley, Harris County, Texas; the motion was seconded by Councilperson Bentley;
the motion was adopted, 8-1, Councilperson Garza voting against.
c. The City Council will hold a public hearing to receive comments regarding a
recommendation by the Planning and Zoning Commission to adopt Ordinance 2022-3871
Zone Change #22-92000002, a change from Medium Density Residential (R-2) to Low Density
Residential (R-1) for a 9.98-acre tract of land located within the Pecan Crossing subdivision,
Section 1 and legally described as Lots 1-9, Block 1 and Lots 1-30, Block 3, Pecan Crossing
Section 1, and a portion of Tract 714A, La Porte Outlots, Harris County, Texas; followed by
discussion, and possible action to consider adopting Ordinance 2022-3871 amending the
#22-92000002, a change from Mid Density Residential (R-2) to Low Density Residential (R-1)
for a 9.98-acre tract of located within the Pecan Crossing subdivision, Section 1 and legally
described as Lots 1-9, Block 1 and Lots 1-30, Block 3, Pecan Crossing Section 1, and a
portion of Tract 714A, La Porte Outlots, Harris County, Texas. \[Teresa Evans, Planning &
Development Director\]
Mayor Rigby opened the public hearing at 7:08 p.m. Mark Follis, Planning and Zoning Commission
member, spoke in support of the item. Mayor Rigby closed the public hearing at 7:11 p.m.
Councilperson Engelken moved to adopt Ordinance 2022-3871 amending the Code of Ordinances
-92000002, a change
from Mid Density Residential (R-2) to Low Density Residential (R-1) for a 9.98-acre tract of located
within the Pecan Crossing subdivision, Section 1 and legally described as Lots 1-9, Block 1 and
Lots 1-30, Block 3, Pecan Crossing Section 1, and a portion of Tract 714A, La Porte Outlots, Harris
County, Texas; the motion was seconded by Councilperson Bentley; the motion was adopted, 8-1,
Councilperson Garza voting against.
d. The City Council will hold a public hearing to receive comments regarding a
recommendation by the Planning and Zoning Commission to adopt Ordinance 2022-3872
amending the Code of Ordinances of t
Zone Change #22-92000003, a change from Medium Density Residential (R-2) to Low Density
Residential (R-1) for a 19.5-acre tract of land located within the Pecan Crossing subdivision,
Section 4 and the Summer Winds subdivision Section 3 and legally described as Lots 30-
36, Block 6, Lots 72-78, Block 1, Lots 11-15, Block 7, Lots 6 & 12, Block 8, Reserve A, Block
1, Pecan Crossing Section 4; Lots 8-20, Block 1, Lots 1-4, Block 3, and Reserve A, Block 1,
Summer Winds Section 3 Amending; and Lot 696B, La Porte Outlots, Harris County, Texas;
followed by discussion, and possible action to consider adopting Ordinance 2022-3872
Zone Change #22-92000003, a change from Mid Density Residential (R-2) to Low Density
Residential (R-1) for a 19.5-acre tract of land located within the Pecan Crossing subdivision,
Section 4 and the Summer Winds subdivision Section 3 and legally described as Lots 30-
36, Block 6, Lots 72-78, Block 1, Lots 11-15, Block 7, Lots 6 & 12, Block 8, Reserve A, Block
1, Pecan Crossing Section 4; Lots 8-20, Block 1, Lots 1-4, Block 3, and Reserve A, Block 1,
Summer Winds Section 3 Amending; and Lot 696B, La Porte Outlots, Harris County, Texas.
\[Teresa Evans, Planning & Development Director\]
Mayor Rigby opened the public hearing at 7:13 p.m. Mark Follis, Planning and Zoning Commission
member, spoke on the parcel with communications equipment. Mayor Rigby closed the public
hearing at 7:23 p.m.
Councilperson Engelken moved to adopt Ordinance 2022-3872 amending the Code of Ordinances
of the City of -92000003, a change
from Mid Density Residential (R-2) to Low Density Residential (R-1) for a 19.5-acre tract of land
located within the Pecan Crossing subdivision, Section 4 and the Summer Winds subdivision
Section 3 and legally described as Lots 30-36, Block 6, Lots 72-78, Block 1, Lots 11-15, Block 7,
Lots 6 & 12, Block 8, Reserve A, Block 1, Pecan Crossing Section 4; Lots 8-20, Block 1, Lots 1-4,
Block 3, and Reserve A, Block 1, Summer Winds Section 3 Amending; and Lot 696B, La Porte
Outlots, Harris County, Texas; the motion was seconded by Councilperson Bentley; the motion was
adopted, the motion was adopted, 8-1, Councilperson Garza voting against.
8. REPORTS
a. Receive the 2021 La Porte Police Department Racial Profiling Report as presented by the
Chief of Police. \[Steve Deardorff, Police Chief\]
Chief Daeumer presented the report.
9. ADMINISTRATIVE REPORTS
Drainage and Flooding Committee meeting, March 14
City Council meeting, March 14
Planning and Zoning Commission meeting, March 17
City Council meeting, March 28
City Manager Corby Alexander said there were no reports but expressed appreciation of the photo of
Mr. Norris.
10. COUNCIL COMMENTS Hear announcements concerning matters appearing on the agenda;
items of community interest; and/or inquiries of staff regarding specific factual information or
existing policy from the Mayor, Councilpersons, and City staff, for which no formal action will
be discussed or taken.
Councilpersons congratulated the La Porte Police Department on the renewal of their recognition and
thanked the Dept. for their excellent work; noted that Mardi Gras on Main was a great event (except
for the weather) and thanked Parks, Fire, PD, EMS, and Public Works on the execution; shared pride
in and recollections of Mr. Norris and asked to be involved in the hanging of his photo; requested an
update on Five Points Pavilion; and urged voters to vote in the primaries.
11. EXECUTIVE SESSION
a. Texas Government Code Sec. 551.071 (1)(A) - Pending or Contemplated Litigation: The City
Council will meet in closed session with the City Manager and legal counsel to discuss SV
Sons HWY 146, LLC vs. City of La Porte, Texas. \[George Vie, Counsel for City; Clark Askins,
Assistant City Attorney; Corby Alexander, City Manager\]
The Council convened in executive session at 7:42 p.m.
12. RECONVENE into open session and consider action, if any, on item(s) discussed in
executive session.
The Council reconvened into open session at 8:16 p.m. No action was taken.
ADJOURN Without objection, the Council adjourned at 8:16 p.m.
_______________________________
Lee Woodward, City Secretary
REQUEST FOR CITY COUNCIL AGENDA ITEM
Appropriation
Agenda Date Requested:March 14, 2022
Requested By:Teresa Evans, Director Source of Funds:N/A
Department:Planning and Development
Account Number:N/A
Amount Budgeted:N/A
ReportResolutionOrdinance
Amount Requested:N/A
Exhibits:Cover Letter;Permit Application and
Budgeted Item:YesNo
Construction Drawings; Pipeline MSDS Sheets; Vicinity
Map
SUMMARY& RECOMMENDATION
International Terminal Company, LLC (ITC) has made an application with the City of
La Porte to construct, operate and maintain a 12-inch underground Methanol Pipeline
and associated facilities within the City of La Porte. The pipeline will originate from the
Celanese facility in the Bayport Industrial District and terminate in the ITC facility on
Independence Parkway. The total distance of the pipeline between the two (2)
facilities is 11.83 miles; it will be located in a CenterPoint Energy corridor with
electrical towers and several other pipelines.
Cobb Fendley & Associates has reviewed the International Terminal Company
application and plans for the 12-
plans for
The pipeline will cross existing City utilities at Fairmont Parkway and Spencer
Highway at a proposed pipeline depth of 20 feet. This depth should be well below the
depth of the existing public infrastructure and therefore avoid any conflicts.
In accordance with Section 102-236(c), the City Council shall consider approval or
denial of the permit. Upon approval by the City Council, staff will execute a
construction permit to International Terminal Company,LLC, in duplicate originals;
one duplicate shall be delivered to the permittee and one which shall be retained by
the City, as required by ordinance.
Staff recommends granting the permit application based upon a determination of
ACTION REQUIRED BY CITY COUNCIL
Approve or Deny the City Manager to execute a Pipeline Permit with International
Terminal Company LLC for the construction of a 12-inch Methanol Pipeline within the
City of La Porte.
Approved for the City Council meeting agenda
Corby D. Alexander, City Manager Date
LƓƷĻƩĭƚƓƷźƓĻƓƷğƌ ĻƩƒźƓğƌƭ /ƚƒƦğƓǤ \[\[/
P. O. Box 698 Deer Park, Texas 77536-0698
FAX (281) 884-0399
(281) 884-0300
October 28, 2021
City of La Porte
604 W. Fairmont Pkwy
La Porte, TX 77571
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Intercontinental Terminals Company LLC (ITC) respectfully makes this application for a Permit and Franchise
Agreement (if required) to the City of La Porte (City) ŅƚƩ ƷŷĻ źƓƭƷğƌƌğƷźƚƓͲ ƚƦĻƩğƷźƚƓ ğƓķ ƒğźƓƷĻƓğƓĭĻ ƚŅ Њ Α ЊЋ
Inch underground Methanol Pipeline together with associated facilities within the City limits of La Porte.
Included in this package of information please find the following:
Pipeline Permit Application
Franchise Permit Application
Engineering plans and drawings of the complete route through the city including:
o Alignment sheets
o Construction (Drill) drawings
o Permit Drawings of road and ditch crossings
o Cathodic Protection and AC Mitigation Drawings
o AC Mitigation Drain Point Plats and Typicals
o Electrical drawings for reference only
Pipeline Data Sheet
MSDS product sheets for Methanol
Certificate of Insurance
Application Fee in the amount of $1,000
Hold Harmless Letter executed by ITC
ITC certifies the following per Chapter 102, Article IV of the La Porte Code of OrdiƓğƓĭĻƭ ĻƓƷźƷƌĻķ ͻtźƦĻƌźƓĻ
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10. The pipeline will comply with the applicable standards required by this article as well as all
applicable federal, state and local laws and regulations.
11. ITC shall, at any time in the future, where such pipeline or portion thereof crosses or is laid within,
under or across any street, road or utility right-of-way, drainage way or public way existing or
projected at the time the permit is issued, reposition such pipeline (which shall include lowering or
raising the pipeline, as well as casing it, if required) at the permittee's sole expense, when the city
reasonably requires such action incidental to public construction or public improvement.
ITC is a safe and dedicated partner whose associates are recognized as
proud leaders in customer care and operational excellence.
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12. ITC shall notify the director at least 48 hours prior to performing any scheduled repairs or
maintenance on the pipeline. For unscheduled emergency repairs or maintenance, taken to
protect the public health, safety or welfare, the permittee shall notify the city police department
dispatcher as soon as practical but no later than one hour after commencing repairs or
maintenance.
Valves will be located inside the Celanese Bayport facility and at the terminus of the line inside the ITC tank
farm and the locations are shown on the enclosed vicinity map.
Construction is anticipated for February or March, 2022 and expected to take approximately 6 months. This
date is dependent on receiving all our authorizations prior to construction so the date is subject to change.
Various construction methods will be utilized, these include HDDs, bores and conventional open cut methods
as indicated on the enclosed engineering plans.
ITC appreciates this opportunity to present its proposal to the City. We are available to answer any questions
that might arise, and if any additional submittal materials are required, please feel free to contact me using the
information below.
I am, Sincerely Yours,
Teri Perron
Project ROW Lead with Wood.
832.799.9007
Teri.perron@woodplc.com
City of La Porte
Phone: 281.470.5073
Planning & Development Department
604 W. Fairmont Pkwy.
Fax: 281.470.5005
La Porte, TX 77571
www.laportetx.gov
PIPELINEPERMIT APPLICATION
1.PIPELINE PROJECT DATA:
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Project Name: ______________________________________________________________________________________________________________________
3:/733:68®O-1:6/16:541®X3:/8528:1®O-1:6/1:6245®X
Project Origin: _______________________________________________________ Project Destination: _____________________________________________
23#Nfuibopm
Pipeline Diameter: ________________ Pipeline Commodity: ____________________________________________________________________________
851831231efhsfftgbisfoifju
Normal Operating Pressure: ________________PSI; Max. Operation Pressure _________________PSI; Max. Allowable Temp. ___________________________
2.PIPELINE OWNER:
JoufsdpoujofoubmUfsnjobmtDpnqbozMMD
Owner Name: ______________________________________________________________________________________________________________________
Q/P/Cpy7:9-EffsQbsl-UY88647
Owner Address: ____________________________________________________________________________________________________________________
943.891.7843943.995.14::
Owner Phone: ___________________________________________________________ Owner Fax: ________________________________________________
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Owner Email:_______________________________________________________________________________________________________________________
3.PERMIT APPLICANT (Owner’s Agent):
Xppe/
Company Name:____________________________________________________________________________________________________________________
28436QbslSpx-Ipvtupo-UY88195
Company Address:__________________________________________________________________________________________________________________
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Agent Name: ________________________________________________________ Agent Title: ____________________________________________________
943/8::/:118
Agent Phone: _______________________________________________________ Agent Fax: ______________________________________________________
ufsj/qfsspoAxppeqmd/dpn
Agent Email:_______________________________________________________________________________________________________________________
4.PIPELINE CONTRACTOR:
UCE
Company Name: ____________________________________________________________________________________________________________________
Company Address: __________________________________________________________________________________________________________________
Primary Contact Name: ________________________________________________ Primary Contact Title: ___________________________________________
Primary Contact Phone 1: _________________________________________ Primary Contact Phone 2: _________________________________________
Primary Contact E-Mail: _______________________________________________________________________________________________
5.24-HOUR EMERGENCY CONTACTS:
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Primary Contact Name:_________________________________________________ Primary Contact Title: ___________________________________________
392.995.14:2943.576.1622
Primary Contact Phone 1: ____________________________________________ Primary Contact Phone 2: ___________________________________________
uhvjeszAjufsn/dpn
Primary Contact E-Mail: ______________________________________________________________________________________________________________
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Secondary Contact Name:____________________________________________ Secondary Contact Title: ____________________________________________
943.891.7843457.344.7965
Seconda ry Contact Phone 1: _________________________________________ Secondary Contact Phone 2: _________________________________________
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Secondary Contact E-Mail: ____________________________________________________________________________________________________________
6.APPLICATION CHECKLIST & SUPPORTING DOCUMENTATION (Check applicable boxes):
COMPLETE ITEMS 1-6 OF PERMIT APPLICATION
SCHEDULED START DATE OF CONSTRUCTION:
SUBMIT PROJECT PLANS (3 HARDCOPIES –OR- DIGITAL .PDF)
Gfcsvbsz0Nbsdi-3133
______________________________________________________
ATTACH PIPELINE APPLICATION FEE OF $1,000.00
ESTIMATE DURATION OF CONSTRUCTION:
PRINT & SIGN APPLICANT NAME BELOW
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______________________________________________________
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APPLICANT’S PRINTED NAME: ___________________________________________ APPLICANT’S SIGNATURE: ________________________________________
32.3358.KME)22/13/3132*
(STAFF USE ONLY): PERMIT NO: ________________________________________
PERMIT APPROVED BY: ___________________________________________ DATE OF APPROVAL: _________________________________
Y
40903133
134049
134049
HARRIS COUNTY, TEXAS
W.M. JONES SURVEY, A-482
NOTE #17
EXIST. 12" CHEVRON PIPELINE
EXIST. 12" SHELL PIPELINE
134049
HARRIS COUNTY, TEXAS
W.M. JONES SURVEY, A-482
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
1.Product and company identification
Trade Name
Methanol
Celanese Ltd.
222 W. Las Colinas Blvd., Suite 900N
Irving, TX 75039
United States
Phone: 972 443 4000
Internet: www.celanese.com
Transportation emergency phone numbers:
In USA, call 800 424 9300
Outside USA, call 703 527 3887, collect calls accepted.
Synonyms:
Methyl alcohol; Carbinol; Monohydroxymethane; Methyl hydroxide.
Identified uses
Chemical raw material, chemical intermediate
2. Hazard Identification
GHS Classification
HazardsCategory
Flammable liquidCategory 2
Skin corrosion/irritationCategory 2
Serious eye damage/eye irritationCategory 2B
Specific target organ systemic toxicity (single exposure)Category 1
Label elements
Danger
Signal Word
Highly flammable liquid and vapor
Hazard Statements
Causes skin irritation
Causes eye irritation
Causes damage to organs
1 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
Precautionary statements
Keep away from heat/sparks/open flames/hot surfaces. - No smoking.
In case of fire:
Use foam, dry chemical, carbon dioxide to extinguish.
Keep container tightly closed.
Ground/bond container and receiving equipment.
Use explosion-proof electrical/ ventilating/ lighting/ equipment.
Use only non-sparking tools.
Take precautionary measures against static discharge.
Do not breathe dust/fume/gas/mist/vapors/spray
Wear protective gloves/ eye protection/ face protection.
Wash face, hands and any exposed skin thoroughly after handling.
Do not eat, drink or smoke when using this product
IF ON SKIN (or hair): Take off immediately all contaminated clothing. Rinse skin with water/ shower.
If skin irritation occurs: Get medical advice/attention
Wash contaminated clothing before reuse.
IF IN EYES: Rinse cautiously with water for several minutes. Remove contact lenses, if present and easy to do. Continue
rinsing.
If eye irritation persists: Get medical advice/attention.
IF exposed: Call a POISON CENTER or doctor/physician
Store in a well-ventilated place. Keep cool.
Store locked up.
Dispose of contents/ container to an approved waste disposal plant.
3. Composition/information on ingredients
ComponentsCAS-NoPercent %
Methanol67-56-199.85 min.
4. First aid measures
General Information
Remove contaminated, soaked clothing immediately and dispose of safely. Pay attention to own protection. In any case
show the physician the Safety Data Sheet.
Skin
Wash off immediately with plenty of water. If symptoms persist, call a physician.
Eyes
In the case of contact with eyes, rinse immediately with plenty of water and seek medical advice.
Inhalation
Keep at rest. Move to fresh air. If symptoms persist, call a physician.
Ingestion
Call a physician immediately. Do not induce vomiting without medical advice.
2 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
5. Fire-fighting measures
NFPA:Health: 1 Flammability: 3 Instability: 0
Suitable extinguishing media
Foam, Dry chemical, Carbon dioxide (CO2)
Extinguishing media which must not be used for safety reasons
Do not use a solid water stream as it may scatter and spread fire.
Special exposure hazards arising from the substance or preparation itself, its combustion products, or released
gases
Vapors are heavier than air and may spread along floors
Under conditions giving incomplete combustion, hazardous gases produced may consist of
Carbon monoxide
Carbon dioxide (CO2)
Combustion gases of organic materials must in principle be graded as inhalation poisons
Special protective equipment for fire-fighters
self-contained breathing apparatus (EN 133).
Environmental precautions
Water used to fight fire runoff can cause environmental damage. Dike and collect water used to fight fire.
Other Information
Cool containers / tanks with water spray.
6. Accidental release measures
Personal precautions
Keep away from heat and sources of ignition. Avoid contact with the skin and the eyes. Avoid breathing vapors or mists.
Provide adequate ventilation.
Isolation
Keep unnecessary people away; isolate hazard area and deny entry. Stay upwind; keep out of low areas. Isolate for 800
meters or 0.5 miles in all directions if tank, rail car, or tank truck in involved in fire. Evacuate downwind areas as
conditions warrant to prevent exposure and to allow vapors or fumes to dissipate. Spills may expose downwind areas to
toxic or flammable concentrations over considerable distances in some cases.
Environmental precautions
Prevent further leakage or spillage. Do not discharge into the drains/surface waters/groundwater.
Methods for cleaning up
Soak up with inert absorbent material (e.g. sand, silica gel, acid binder, universal binder, sawdust). Keep in suitable,
closed containers for disposal. Dispose of in accordance with local regulations.
Authority Notification
Within the United States, call the National Response Center (800-424-8802) and appropriate state and local authorities if
the quantity released over 24 hours is equal to or greater than the reportable quantity listed below:
5000 lb/2270kg
3 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
7. Handling and storage
Advice on safe handling
Provide sufficient air exchange and/or exhaust in work rooms.
Protection - fire and explosion:
Keep away from sources of ignition - No smoking. Take necessary action to avoid static electricity discharge. Ground and
bond containers when transferring material. In case of fire, emergency cooling with water spray should be available.
Technical measures/Storage conditions
Keep container tightly closed in a dry and well-ventilated place. Handle an open container with care.
Material storage
Store locked up. Keep in a dry, cool and well-ventilated place.
8. Exposure controls / personal protection
OSHA Exposure Limits
ComponentsTWA
Methanol200 PPM
ComponentsSTEL
Methanol250 PPM
ACGIH Exposure Limits
ComponentsTWA
Methanol200 PPM
ComponentsSTEL
Methanol250 PPM
Components2005 NIOSH IDLH
Methanol25,000 PPM
Mexico National Exposure Limits
ComponentsLMPE - PPT
3
Methanol260 mg/m200 PPM
ComponentsSTEL
3
Methanol310 mg/m250 PPM
4 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
Exposure controls
Engineering measures
General or dilution ventilation is frequently insufficient as the sole means of controlling employee exposure. Local
ventilation is usually preferred. Explosion-proof equipment (for example fans, switches, and grounded ducts) should be
used in mechanical ventilation systems.
Protective equipment
A safety shower and eyebath should be readily available.
General advice
Avoid contact with skin and eyes. Do not breathe vapors or spray mist. Use only in an area equipped with a safety
shower. Hold eye wash fountain available.
Respiratory protection
Based on workplace contaminant level and working limits of the respirator, use a respirator approved by NIOSH. The
following is the minimum recommended equipment for an occupational exposure level. To estimate an occupational
exposure level see Section 8 and Section 11.
For concentrations > 1 and < 100 times the occupational exposure level: Use Type C full facepiece supplied-air respirator
operated in positive-pressure or continuous-flow mode.
For concentrations > 100 times the occupational exposure level or greater than the IDLH level or unknown concentrations
(such as in emergencies): Use self-contained breathing apparatus with full facepiece in positive-pressure mode or Type
C positive-pressure full facepiece supplied-air respirator with an auxiliary positive-pressure self-contained breathing
apparatus escape system.
For escape: Use self-contained breathing apparatus with full facepiece or any respirator specifically approved for escape.
Skin protection:
Wear impervious clothing and gloves to prevent contact. Butyl rubber is recommended. Other protective material may be
used, depending on the situation, if adequate degradation and permeation data is available. If other chemicals are used in
conjunction with this chemical, material selection should be based on protection for all chemicals present.
Eye/face protection:
Wear chemical goggles when there is a reasonable chance of eye contact..
9. Physical and chemical properties
Appearance
liquid
Form
colourless
Color
Odor alcoholic
32.04
Molecular Weight
9°C(54°F)
Flash point
closed cup (867 °F)
Method
440°C
Ignition temperature
DIN 51794
Method
6 Vol. %
Lower explosion limit
5 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
9. Physical and chemical properties
50 Vol. %
Upper explosion limit
-97.8°C (144°F)
Melting point/range
64.7°C @ 1013 hPa (148.5°F)
Boiling point/range
0.7866 g/ml @ 25°C
Density
0.614 mPa*s
Viscosity
129 hPa @ 20°C
Vapor pressure
552 hPa @ 50°C
1.11 (Air=1)
Vapor density
miscible
Water solubility
-0.77 (measured)
Partition coefficient
(n-octanol/water)
10. Stability and reactivity
Chemical stability
Stable under normal conditions of handling, use and transportation
Conditions to avoid
Avoid any source of ignition Avoid contact with heat, sparks, open flame, and static discharge
Incompatible Materials
None known
Hazardous Combustion or Decomposition Products:
Carbon oxides
Possibility of hazardous reactions
Hazardous polymerization does not occur.
11. Toxicological information
Potential health effects
Skin, eyes, inhalation, ingestion.
Routes of exposure
Immediate effects
May cause skin irritation. May be harmful if absorbed through skin. Symptoms of
Skin
overexposure include: Drying, cracking or inflammation of skin. Central nervous
system depression with headache, stupor, uncoordinated or strange behavior or
unconsciousness. Prolonged and /or repeated skin contact with methanol-soaked
material has produced toxic effects including vision effects and death.
May cause eye irritation. Symptoms of exposure may include: Eye irritation, burning
Eyes
sensation, pain, watering, and/or change of vision. Eye injury which may persist for
several days.
May cause irritation of respiratory tract. Symptoms of exposure may include: Central
Inhalation
nervous system depression with nausea, dizziness, headache, stupor, uncoordinated
or strange behavior or unconsciousness. Adverse effects on vision.
6 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
May be fatal if swallowed. A small amount of Methanol (usually two or more ounces)
Ingestion
can cause mental sluggishness, nausea and vomiting leading to severe illness, and
may produce adverse effects on vision with possible blindness or death if treatment
is not received.
Overexposure (prolonged or repeated exposure) may cause:
Target organ effects
Central nervous system depression
Injury to the eyes
Drying of the skin
Local irritation at the site of exposure
Significant exposure to this chemical may adversely affect people with acute or
Medical conditions which may be
chronic disease of the:
aggravated by exposure:
Skin
Eyes
Central nervous system
Digestive tract
Methanol
LD50: > 5000 mg/kg
Acute oral toxicity
LD50: > 5000 mg/kg
Acute dermal toxicity
LC50 (4h): > 5 mg/l
Acute inhalation toxicity
irritating
Skin corrosion/irritation
nonsensitizer
Skin Sensitization
Speciesguinea pig
MethodMaximization
irritant
Serious eye damage/eye irritation
Speciesrabbit eye
No evidence of carcinogenicity
Carcinogenic effects
Speciesrats
Studyinhalation lifetime study
No evidence of carcinogenicity
Carcinogenic Effects
Speciesmice
Studyinhalation lifetime study
Ames Test: negative - with and without metabolic activation -
in vitro Mutagenicity
Method: OECD 471 Mouse lymphoma cell gene-mutation:
positive - with and without metabolic activation - Method:
OECD 476 In vitro Sister Chromatid Exchange Assay in
Chinese Hamster Ovary (CHO): negative - with and without
metabolic activation - Method: OECD 479 In vitro
Mammalian Cell Transformation Test: negative - without
metabolic activation - EU-Method: B.21
Positive and negative results
in vivo Mutagenicity
Reproductive toxicity Some indication of reproductive toxicity in animals at non-
physiological levels
7 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
Methanol
Some indication of developmental toxicity in animals at non-
Developmental effects
physiological levels
12. Ecological Information
Ecotoxicological data are not available.
13. Disposal considerations
Disposal considerations
Dispose of spilled material in accordance with state and local regulations for hazardous waste. Recommended methods
are incineration or biological treatment at a federally or state-permitted disposal facility. Note that this information applies
to the material as manufactured; processing, use, or contamination may make this information inappropriate, inaccurate,
or incomplete.
Note that this handling and disposal information may also apply to empty containers, liners and rinsate. State or local
regulations or restrictions are complex and may differ from federal regulations. This information is intended as an aid to
proper handling and disposal; the final responsibility for handling and disposal is with the owner of the waste.
U154
EPA Hazardous Waste Code(s):
14. Transport information
US Department of Transportation
UN 1230
UN/NA Number:
Methanol
Proper Shipping Name
3
Hazard class
6.1
Subsidiary hazard
Packing Group II
5000 lb/2270kg
Reportable Quantity (RQ)
131
Emergency Resp. Guide
TDG
UN 1230
UN/NA Number:
Proper Shipping Name METHANOL
3
Class:
6.1
Subsidiary Risk:
II
Packing Group:
Mexico Transport Information
UN 1230
UN-No.
Proper Shipping Name Methanol
3
Hazard Class
6.1
Subsidiary Risk
II
Packing Group
8 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
ICAO/IATA
UN 1230
UN-No.
Methanol
Proper Shipping Name
Hazard Class 3
6.1
Subsidiary Risk
II
Packing group
IMDG
UN 1230
UN/ID No.
Methanol
Proper Shipping Name
3
Hazard Class
6.1
Subsidiary Risk
II
Packing group
F-E, S-D
EmS Code
15. Regulatory Information
US State Regulations
Chemicals associated with the product which are subject to the state right-to-know regulations are listed along with the
applicable state(s):
Methanol 67-56-1
PennsylvaniaListed
New YorkListed
New JerseyListed
IllinoisListed
MassachusettsListed
Rhode IslandListed
California Prop. 65
WARNING: This product contains the following chemicals that are known to the State of California to cause cancer, birth
defects or other reproductive harm.
Methanol (67-56-1)
U.S. FEDERAL REGULATIONS
Environmental Regulations:
Methanol 67-56-1
EPCRA Section 313Listed
CERCLA Hazardous SubstanceListed
SARA 311:
Acute health:Yes
Yes
Chronic health:
Yes
Fire:
No
Sudden release of pressure:
No
Reactive:
9 of 10
Safety Data Sheet
_____________________________________________________________________________________________
MethanolNAGH/EN
Product name
80056Oct.07.2015
MSDS numberRevision Date
0Oct.07.2015
Revision NumberIssuing date
_____________________________________________________________________________________________
INTERNATIONAL REGULATIONS
International Inventories
Listed on the chemical inventories of the following countries or qualifies for an exemption:
Australia (AICS)
Canada (DSL)
China (IECSC)
Europe (EINECS)
Japan (ENCS)
Japan (ISHL)
Korea (KECI)
New Zealand (NZIoC)
Philippines (PICCS)
United States (TSCA)
WHMIS Ingredient Disclosure List IDL:
Methanol (67-56-1)
.
16. Other information
NFPA:Health: 1Flammability: 3Instability: 0
HMIS:Health: 2Flammability: 3Physical Hazard: 0
Prepared By
Product Stewardship Department
Celanese
For more information, other material safety data sheets or technical data sheets please consult the Celanese homepage
(www.celanese.com)
Sources of key data used to compile the datasheet
Information contained in this safety data sheet is based on Celanese owned data and public sources deemed valid or
acceptable.. The absence of data elements required by ANSI or 1907/2006/EC indicates that no data meeting these
requirements is available..
Other Information:
Observe national and local legal requirements
Changes against the previous version are marked by ***
This information is based on our present state of knowledge. It shall describe our products regarding safety requirements
and shall not be construed as a guarantee or statement of condition and/or quality.
10 of 10
January 21, 2021
PROPOSED 12-INCH ITC METHANOL PIPELINE
PIPELINE DATA SHEET
PIPELINE SPECIFICATIONS:
Pipe O.D., D, in 12.75
MAOP, psig 720
Max Allowable Temp 120 °F
Operating Temp Ambient
Pipeline Material Carbon Steel
Construction Method Open Cut/Bore HDD
ASME Class: 300 300
Pipe Temp. Factor, T 1.00 1.00
Pipe SMYS, S, psi: 52,000 52,000
/ƚƩƩ͵ !ƌƌƚǞğƓĭĻͲ /!Ͳ źƓʹ ͵ЉЊЋЎͼ ͵ЉЊЋЎͼ
Design Factor, F: .72 .72
Long, Joint Factor, E: 1.00 1.00
Construction Method Open Cut/Bore HDD
Wall Thickness (in) 0.375 0.500
Material Grade API 5L X52M PSL 2
SAFETY STANDARDS:
49 CFR 195
!tL {ƦĻĭźŅźĭğƷźƚƓ Ў\[ ͻ{ƦĻĭźŅźĭğƷźƚƓ ŅƚƩ \[źƓĻ tźƦĻͼ
API Transportation Recommended Practices
!tL ЊЊЉЍͲ ͻĻƌķźƓŭ ƚŅ tźƦĻƌźƓĻ ğƓķ wĻƌğƷĻķ CğĭźƌźƷźĻƭͼͲ ЋЉƷŷ 9ķźƷźƚƓ
!tL Џ5Ͳ ͻ{ƦĻĭźŅźĭğƷźƚƓ ŅƚƩ tźƦĻƌźƓĻ ğƌǝĻƭͼ
!{a9 . ЌЊ͵ЍͲ ͻtźƦĻƌźƓĻ ƩğƓƭƦƚƩƷğƷźƚƓ {ǤƭƷĻƒƭ ŅƚƩ \[źƨǒźķƭͼ
!{a9 . ЊЏ͵ЎͲ ͻtźƦĻ CƌğƓŭĻƭ ğƓķ CƌğƓŭĻķ CźƷƷźƓŭƭͼ
aa{ {tΏЍЍͲ ͻ{ƷĻĻƌ tźƦĻƌźƓĻ CƌğƓŭĻƭͼ
aa{ {tΏАЎͲ ͻ{ƦĻĭźŅźĭğƷźƚƓ ŅƚƩ Iźŭŷ ĻƭƷ ƩƚǒŭŷƷ .ǒƷƷ ĻƌķźƓŭ CźƷƷźƓŭƭͼ
at{ΏЊЉЌͲ ͻIźŭŷ {ƷƩĻƓŭƷŷ tźƦĻƌźƓĻ ĻƌķźƓŭ CźƷƷźƓgs for High Pressure Hydrogen Service
b!/9 awЉЊАЎΉL{h ЊЎЊЎЏΏЊͲ ͻDĻƓĻƩğƌ tƩźƓĭźƦƌĻƭ ŅƚƩ Selection of Cracking-Resistant Materials
OSHA: Occupational Safety and Health Administration, 29 CFR 1910, 1926
The pipeline has been designed to exceed all industry standards and specifications under a safety
factor of 0.72 per ASME B31.4.
REQUEST FOR CITY COUNCIL AGENDA ITEM
Appropriation
Agenda Date Requested:March 14, 2022
General Fund
Requested By:Teresa Evans, Director Source of Funds:
Department:Planning and Development
Account Number:001-9092-524-5007
$18,000
Amount Budgeted:
ReportResolutionOrdinance
N/A
Amount Requested:
Exhibits: Notifications and Access Report; Bid #22011
Budgeted Item:YesNo
SUMMARY& RECOMMENDATION
The Inspections Division of the Planning and Development Department is responsible
for code enforcement,including the abatementof weeds/debris nuisance violations. In
accordance with Section 34-130 of the City of La Porte Code of Ordinances, the City
maytake action on code enforcement violations if the property owner fails to do so
within tendays of written notice. The City has established an annual mowing contract
to achieve compliance in cases where the property owner does nottake action.
Advertised Sealed Bid #22011 Annual Mowing Contract was openedand read on
February 15, 2022.The Bid Request was sent to 47 vendorsand 17 vendors opened
the documents. Only one (1) vendor responded witha bid. The bid received from Goins
Go Getters was unexpectedly high. For example, the bid to mow an average size
residential property went from $37.80 to $462.50.
Staff hasexperiencedsome difficulties withmanaging the annual mow contract.The
mow contractors have beendelayed in their responsesor unavailable. Quality control
has also been an issue. The most recent mow contractors have gone out of business
ordeclined additionalcityjobs due to underbidding their work. This is the second
Sealed Bid Proposal in the last twelve months where the City has received only one(1)
returned bid. Due to these reoccurring issues, staff isexploring the option of bringing
this service in-house, to be performed by the Parks Maintenance staff. By utilizing City
employees, there should be an increaseinquality control and responsiveness.
Staff recommendsCity Council reject bid #22011 for Inspection Mowing Services.
ACTION REQUIRED BY CITY COUNCIL
Reject Bid #22011 for Inspections Mowing Services.
Approved for the City Council meeting agenda
Corby D. Alexander, City Manager Date
Notifications & Access Report to Sealed Bid #22011 - Inspections Mowing Services
Notifications:
Vendor NameReason
All Pro General Construction, InBid Notification
AUTOARCH ArchitectsBid Notification
Burditt Consultants, LLCBid Notification
Camp Landscaping ServicesBid Notification
CDC NewsBid NotificationE-Mail Notifications:
pkamas68@hotmail.com;
mrgreenlawnservices@yahoo.com;
groundstarinc@yahoo.com;
D DavilaBid Notification
horticarelawn@gmail.com;
juan@hydrozonelandscape.com;
sales@nccservicesinc.com;
DeShazo Group, Inc.Bid Notification
christophe@econocuts.com; RTC.CLS@sbcglobal.net;
angela6013@att.net;
ccathey@yellowstonelandscape.com;
EIKON Consultant GroupBid Notification
mikem@encoregroup.com;
luke@cornerstonemaintenance.net;
sprintr737@aol.com;
Envirobidnet an Entram CorpBid Notification
longclawcontractors@gmail.com;
info@houstonlawn.net;
info@cornerstonemaintenance.net
GC EngineeringBid Notification
Goins GoGettersBid Notification
Greenscapes Six, LLCBid Notification13 non repetitive vendors e-mailed invitations
Halff AssociatesBid Notification
Huitt-Zollars, Inc.Bid Notification
Hydrozone Landscape CorporatBid Notification
IMSBid Notification
Longclaw Contractors, LLCBid Notification
M2L Associates IncorporatedBid Notification
Mauldin and Associates LLCBid Notification
Mesa Verde Landscape ManagBid Notification
Michael Baker Jr., Inc.Bid Notification
NCC Services, Inc.Bid Notification
Neo Global Enterprises, LLCBid Notification
Resource Service Solutions, LLBid Notification
Sasaki Associates, IncBid Notification
SiteWorks, LLCBid Notification
Smith & Company ArchitectsBid Notification
Southern Concrete RaisingBid Notification
T & A Turf and Irrigation, LLC.Bid Notification
T Smith's Lawn ServiceBid Notification
Terra Associates, Inc.Bid Notification
URS CorporationBid Notification
Watearth, Inc.Bid Notification
WCD Enterprises LLCBid Notification
Westco Grounds Maintenance C Bid Notification
Access Report:
Vendor NameDocuments
3rd Coast Companies, LLCSealed Bid #22011.pdf
BrightView Landscapes LLCSealed Bid #22011.pdf
CMS
Construction JournalSealed Bid #22011.pdf
Dodge Data & AnalyticsSealed Bid #22011.pdf
Goins GoGettersSealed Bid #22011.pdf
Hydrozone Landscape CorporatSealed Bid #22011.pdf
IMS
Mesa Verde Landscape ManagSealed Bid #22011.pdf
Neo Global Enterprises, LLCSealed Bid #22011.pdf
North America Procurement CoSealed Bid #22011.pdf
OnviaSealed Bid #22011.pdf
Perkens WS CorporationSealed Bid #22011.pdf
Personal Touch ManagementSealed Bid #22011.pdf
RFx AnalystSealed Bid #22011.pdf
School Wholesale Supplies LLCSealed Bid #22011.pdf
SmartProcureSealed Bid #22011.pdf
The Merriam GroupSealed Bid #22011.pdf
Tukmol General Contractor
Wayne Enterprises
WCD Enterprises LLCSealed Bid #22011.pdf
REQUEST FOR CITY COUNCILAGENDA ITEM
Appropriation
Agenda Date Requested:March 14, 2022
Source of Funds:General Fund/Finance
Requested By:Michael Dolby, Director
Department:Finance
0016141-5155001 -$43,650
0337070-5335001 -$5,000
ReportResolutionOrdinance
0345051-5225001-$5,000
0167075-5335001-$6,000
Account Number:0386030-5655001-$5,000
Exhibits:Fiscal YearEnding September 30,
2021AnnualComprehensive Financial Report
Amount Budgeted:$64,650
Amount Requested:$64,650
Budgeted Item:YesNo
SUMMARY & RECOMMENDATION
In accordance with the City of La PorteCharter, the fiscal year ending September 30, 2021
Annual Comprehensive Financial Report will be presented toCityCouncil by the external
auditors Whitley Penn.The audit report provides the City with reasonable assurance that the
financial statements are free of material misstatements.The auditors designed tests that
provide evidence that the financial statements conform to the highestlevel of accounting
standards. The City received an unmodified (clean) opinion from the auditors and no
management comments or deficiencies in internal control were identified.
Annually, the City submits the Annual Comprehensive Financial Report to the Government
Finance Officers Association for entry in the award program for excellence in financial report.
The City of La Porte has won the Award for Excellence in Financial Reporting from the
Government Finance Officers Association for 40consecutive years.
ACTION REQUIREDBY CITY COUNCIL
Acceptthe Fiscal Year, ending September 30, 2021,Annual Comprehensive
Financial Report.
Approved for the City Council meeting agenda
Corby D. Alexander, City ManagerDate
CITYOFLAPORTE,TEXAS
ANNUALCOMPREHENSIVE
FINANCIALREPORT
FortheFiscalYearEnded
September30,2021
CorbyAlexander,CityManager
Preparedby:
DepartmentofFinance
DRAFT 03.04.2022
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
TABLEOFCONTENTS
Exhibit/
PageTable
IntroductorySection
LetterofTransmittali
GFOACertificateofAchievementvii
OrganizationalChartviii
ListofPrincipalOfficialsix
FinancialSection
ReportofIndependentAuditors 3
ağƓğŭĻƒĻƓƷƭDiscussionandAnalysis 5
BasicFinancialStatements:
GovernmentWideFinancialStatements:
StatementofNetPosition17A1
StatementofActivities18A2
FundFinancialStatements:
BalanceSheetGovernmentalFunds20A3
ReconciliationoftheGovernmentalFundsBalanceSheettotheStatementofNetPosition23A4
StatementofRevenues,Expenditures,andChangesinFundBalanceGovernmentalFunds24A5
undBalancesof
ReconciliationoftheStatementofRevenues,Expenditures,andChangesinF
GovernmentalFundstotheStatementofActivities27A6
StatementofNetPositionProprietaryFunds28A7
StatementofRevenues,ExpensesandChangesinFundNetPositionProprietaryFunds31A8
StatementofCashFlowsProprietaryFunds32A9
NotestotheFinancialStatements35A10
RequiredSupplementaryInformation:
GeneralFundScheduleofRevenues,Expenditures,andChangesinFundBalanceBudget
andActual78B1
RestrictedFundScheduleofRevenues,Expenditures,andChangesinFundBalance
BudgetandActual79B2
LaPorteRedevelopmentAuthorityΑBudgetandActual79B3
NotestoRequiredSupplementaryInformation80B4
ScheduleofChangesinNetPensionLiabilityandRelatedRatios81B5
ScheduleofTMRSContributions82B6
ScheduleofProportionateShareoftheTESRS84B7
Scheduleof/źƷǤƭContributions86B8
ScheduleofChangesintheTotalOPEBLiabilityandRelatedRatiosΑRetireeHealthCarePlan87B9
ScheduleofChangesintheTotalOPEBLiabilityandRelatedRatiosΑTMRSSupplementalDeath
BenefitsFund88B10
CombiningandIndividualFundStatementsandSchedules:
CombiningStatementsNonmajorGovernmentalFunds:
CombiningBalanceSheet92C1
CombiningStatementofRevenues,ExpendituresandChangesinFundBalance95C2
DebtServiceFund98C3
CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
TABLEOFCONTENTS(continued)
Exhibit/
PageTable
CombiningandIndividualFundStatementsandSchedules:(continued)
SchedulesofRevenues,ExpendituresandChangesinFundBalanceBudgetandActual:
CapitalImprovementFund100C4
SpecialRevenueFundΑHotel/MotelFund100C5
SpecialRevenueFundΑSection4BSalesTax101C6
SpecialRevenueFundΑStreetMaintenanceSalesTaxFund102C7
SpecialRevenueFundΑEmergencyServicesSalesTaxFund103C8
2006CertificateofObligationBondFund105C9
2010CertificateofObligationBondFund106C10
2015CertificateofObligationBondFund107C11
2017CertificateofObligationBondFund108C12
2021CertificateofObligationBondFund109C13
CapitalProjectsFundΑDrainageImprovementFund110C14
GeneralFundΑScheduleofRevenuesΑBudgetandActual111C15
GeneralFundΑScheduleofExpendituresΑBudgetandActual117C16
CombiningStatementofNetPositionInternalServiceFunds118C17
CombiningStatementofRevenues,ExpensesandchangesinFundNetPositionInternal
ServiceFunds119C18
CombiningStatementofCashFlowsInternalServiceFunds119C19
StatisticalSection
NetPositionbyComponent1221
42
ChangesinNetPosition12
FundBalancesofGovernmentalFunds1283
ChangesinFundBalancesofGovernmentalFunds1304
AssessedValueandEstimatedValueofTaxableProperty1335
PropertyTaxRatesDirectandOverlappingGovernments1346
PrincipalPropertyTaxpayers1367
PropertyTaxLeviesandCollections1378
andingDebtbyType1389
RatiosofOutst
RatioofNetGeneralBondedDebttoTaxableValue13910
DirectandOverlappingGovernmentalActivitiesDebt14011
DemographicandEconomicStatistics14112
PrincipalEmployers14313
FullTimeEquivalentCityGovernmentalEmployeesbyFunction14414
OperatingIndicatorsbyFunction/Program14615
CapitalAssetsStatisticsbyFunction/Program14816
CityofLaPorte2021ACFR
DRAFT 03.04.2022
March14,2022
TotheHonorableMayor,
MembersofCityCouncil,and
CitizensoftheCityofLaPorte,Texas:
TheFinanceDepartmentandCityManager'sOfficearepleasedtosubmittheAnnualComprehensiveFinancialReportforthe
ptember30,2021.ThisreportispublishedtoprovidetheCityCouncil,City
CityofLaPorte,TexasforthefiscalyearendedSe
staff,ourcitizens,ourbondholdersandotherinterestedpartieswithdetailedinformationconcerningthefinancialcondition
andactivitiesoftheCitygovernment.Thisreportconsistsofmanagement'srepresentationsconcerningthefinancesofthe
CityofLaPorte.Consequently,managementassumesfullresponsibilityforthecompletenessandreliabilityofallofthe
informationpresentedinthisreport.Toprovideareasonablebasisformakingtheserepresentations,managementofthe
Cityhasestablishedacomprehensiveinternalcontrolframeworkthatisdesignedbothtoprotectthegovernment'sassets
fromloss,theftormisuseandtocompilesufficientreliableinformationforthepreparationoftheCityofLaPorte'sfinancial
statementsinconformitywithGAAP.Thecostofinternalcontrolsshouldnotoutweightheirbenefits;thereforetheCityof
ntrolshasbeendesignedtoprovidereasonableratherthanabsolute
LaPorte'scomprehensiveframeworkofinternalco
assurancethatthefinancialstatementswillbefreefrommaterialmisstatement.Asmanagement,weassertthat,tothebest
ofourknowledgeandbelief,thisfinancialreportiscompleteandreliableinallmaterialrespects.
TheCityofLaPorte'sfinancialstatementshavebeenauditedbyWhitleyPennLLP,afirmoflicensedcertifiedpublic
accountants.ThegoaloftheindependentauditwastoprovidereasonableassurancethatthefinancialstatementsoftheCity
ofLaPorteforthefiscalyearendedSeptember30,2021arefreeofmaterialmisstatement.Theindependentauditinvolved
examining,onatestbasis,evidencesupportingtheamountanddisclosuresinthefinancialstatements,assessingthe
accountingprinciplesusedandsignificantestimatesmadebymanagementandevaluatingtheoverallfinancialstatement
presentation.Theindependentauditconcluded,basedupontheaudit,thattherewasareasonablebasisforrenderingan
unmodifiedopinionthattheCityofLaPorte'sfinancialstatementsforfiscalyearendedSeptember30,2021arefairly
presentedinconformitywithGAAP.Theindependentauditors'reportispresentedasacomponentofthefinancialsection
ofthisreport.
roduction,overviewandanalysistoaccompanythebasicfinancial
GAAPrequiresthatmanagementprovideanarrativeint
statementsintheformofManagement'sDiscussionandAnalysis(MD&A).Thisletteroftransmittalisdesignedto
complementMD&Aandshouldbereadinconjunctionwithit.TheCityofLaPorte'sMD&Acanbefoundimmediately
followingthereportoftheindependentauditors.
iCityofLaPorte2021ACFR
DRAFT 03.04.2022
ProfileoftheCity
TheCityofLaPorte,incorporatedin1892,islocatedinthesoutheastquadrantofHarrisCountyandisboundedonthe
northbytheHoustonshipchannel,ontheeastbyGalvestonBayandthesouthbytheBayportchannel.TheCityofLa
Portecurrentlyencompasses19squaremilesandservesapopulationof34,976.
TheCityisahomerulecityoperatingundertheCouncilManagerformofgovernment.Policymakingandlegislativeauthority
arevestedinagoverningcouncilconsistingofthemayorandeightothermembers.Thecitycouncilisresponsible,among
otherthings,forpassingordinances,adoptingthebudget,appointingcommitteesandhiringtheCityManager,CitySecretary,
MunicipalJudgeandAttorney.TheCityManagerisresponsibleforcarryingoutthepoliciesandordinancesoftheCityCouncil,
foroverseeingthedaytodayoperationsoftheCityandforappointingtheheadsofvariousdepartments.TheCouncilis
electedonanonpartisanbasis.TheMayorandCouncilmembersservethreeyearstaggeredterms.Sixofthecouncil
membersareelectedbydistrict.TheMayorandthetworemainingcouncilmembersareelectedatlarge.TheCityofLaPorte
providesafullrangeofservices,includingpoliceandfireprotection,theconstructionandmaintenanceofstreetsandother
infrastructureandrecreationalactivitiesandculturalevents.CertainservicesareprovidedthroughalegallyseparateWater
Authority,whichfunctions,asablendedcomponentunitandinessence,isadepartmentoftheCityofLaPorte,and,
therefore,hasbeenincludedasanintegralpartoftheCityofLaPorte'sfinancialstatements.Additionalinformationonthe
WaterAuthorityandotherblendedcomponentunitscanbefoundinNote1Aofthenotestothefinancialstatements.The
CityhasestablishedaTaxingIncrementReinvestmentZoneone(theZone).Thezoneispresentedasablendedcomponent
unitandisbeingreportedasagovernmentalfundtype(seeNote1B).TheCityhasalsoestablishedasection4BSalesTax
Corporation(seeNote1B).TheCityalsohasestablishedaFireControl,PreventionandEMSDistrict(seenote1B).TheCity's
aloperationsaremaintainedonmodifiedaccrualbasis,withtherevenuesbeing
accountingrecordsforgeneralgovernment
recordedwhenavailableandmeasurableandexpendituresbeingrecordedwhentheservicesorgoodsarereceivedandthe
liabilitiesareincurred.AccountingrecordsfortheCity'sutilitiesandotherproprietaryactivitiesaremaintainedontheaccrual
basis.
TheannualbudgetservesasthefoundationfortheCityofLaPorte'sfinancialplanningandcontrol.Budgetarycontrol
hasbeenestablishedatthefundlevel.AllagenciesoftheCityofLaPortearerequiredtosubmitrequestsforappropriation
totheCityManageronorbeforeMay26ofeachyear.TheCityManagerusestheserequestsasthestartingpointfor
developingaproposedbudget.TheCityManagerthenpresentsthisproposedbudgettocouncilforreviewpriortoAugust.
Thecouncilisrequiredtoholdapublichearingontheproposedbudgetandtoadoptafinalbudgetbynolaterthan
September30th.Theappropriatedbudgetispreparedbyfund,function(e.g.,publicsafety)anddepartment(e.g.,police).
directorsaregivenlatitudetoapprovetransfersofappropriationswithinadepartment.Transfersofappropriations
The
comparisonsareprovidedin
betweenfunds,howeverrequirethespecialapprovalofthecitycouncil.Budgettoactual
financialreportsforeachindividualgovernmentalfundforwhichanappropriatedannualbudgethasbeenadopted.For
thegeneralfund,thiscomparisonispresentedonpage83aspartoftherequiredsupplementaryinformation.For
governmentalfunds,otherthanthegeneralfund,withappropriatedannualbudgets,thiscomparisonispresentedinthe
governmentalfundsubsectionofthisreport,whichstartsonpage96.Formalbudgetaryintegrationisemployedasa
managementcontroldeviceduringtheyearfortheGeneralFundandEnterpriseFunds.Formalbudgetintegrationisnot
employedfortheDebtServiceandCapitalProjectsFundsbecauseeffectivebudgetarycontrolisalternativelyachieved
throughbondindentureprovisionsandlegallybindingconstructioncontracts,respectively.
EconomicCondition
Theinformationpresentedinthefinancialstatementsisperhapsbestunderstoodwhenitisconsideredfromthebroader
perspectiveofthespecificenvironmentwithinwhichtheCityofLaPorteoperates.
iiCityofLaPorte2021ACFR
DRAFT 03.04.2022
LocalEconomy
TheCityofLaPorteislocatedinthesoutheastquadrantofHarrisCounty,whichisa1,723squaremilecountyisaleading
oil,gasandpetrochemicalareas.TheCountyhasmorethan3,200manufacturingplants,theƓğƷźƚƓƭlargestconcentration
ofpetrochemicalplants,andthethirdlargestUnitedStatesseaportandisacorporationmanagementcenter.Asignificant
partofthe/ƚǒƓƷǤƭmajoremployers,manufacturers,educationandfinancialinstitutionsarelocatedinHouston,theCounty
seat.TheTexasMedicalCenter,locatedinHarrisCounty,isoneofthenation'slargest,providingmedicalcareandeducational
opportunities.Highereducationfacilitiesinclude:UniversityofHouston,RiceUniversity,TexasSouthernUniversity,St.
ThomasUniversityandHoustonBaptistUniversity,allofferingfullfouryearaswellaspostgraduateprograms.TheLyndon
B.JohnsonSpaceCenterisalsolocatedhere.Locatedsome20milessoutheastofHoustononGalvestonBayinHarrisCounty
arethethreecommunitiesthatmakeuptheLaPorteBayshoreArea:LaPorte,Morgan'sPointandShoreacres.Theareahas
acombinedpopulationofapproximately40,000.Thoughmuchoftheimageofthisareaisindustrial,theLaPorteBayshore
areaisstillcharacterizedbyanexpanseofresorthomes.
StrategicPlan
Overview
OnOctober27,2012,theMayor,CityCouncil,CityManagerandkeystaffoftheCityofLaPortemettogetherina
retreatplanningsession.Thepurposeofthatmeetingwastoestablishthe/ƚǒƓĭźƌƭStrategicPlanforthenextfive
years.AreportwaspreparedoutliningtheCity/ƚǒƓĭźƌƭMission,VisionandCoreValues,aswellassixoverallgoals.
Eachgoalhadidentifiedobjectivesandstrategies,withtimelinesforbeginningandcompletingthegoals.
OnMarch9,2013,theCityManagerandhiskeystaffmet.Theirpurposewastwofold.First,staffreviewedand
discussedtheMission,VisionandCoreValuesdevelopedbytheCityCouncilandcreatedLeadershipStatementsfor
thestafftofollowtoensuretheirworkisconsistentwiththevalueoftheCityCouncil.Secondly,staffreviewed
andclarifiedthegoals,objectivesandstrategiesidentifiedbytheCityCouncil;ifnecessaryidentifyadditionalgoals
consistentwiththeoverallmission,visionandvalues;andestablishtheframeworkforanactionplan.Theresult
oftheirworkisdocumentedinthisreport.
TheStrategicPlanwillprovideablueprintforactionoverthenextfiveyears.Whendevelopingtheannualbudget,
staffwillbetaskedwithmakingsurethatexpendituresandprogramsfurtherthegoalsandCoreValuesstatedin
thisdocument.ThisprovidescleardirectiontothestaffastowhatprioritiesareimportanttotheCouncilandplans
canbemadeaccordinglytomakesurethatresourcesareallocatedtowardsthoseends.Additionally,thisplanis
anexcellentcommunicationtoolthattheCouncilandthestaffcanusewhenspeakingwithresidentsand
businesses.Manytimes,adhocrequestscanderaillongertermplans.TheStrategicPlanoutlinesaframework
forreceiving,prioritizing,andbudgetingforresidentrequests.
Allparticipants,staffandCouncil,agreedtocommittothesuccessofthisplan.Aplanonlybecomesausefuland
workingdocumentwhenalltheparticipants(asawholeandasindividuals)makeacommitmenttoreviewitregularly,
ogress,make
useitmonthly,andmodifyitasneeded.Itisatoolthatcanandshouldbeusedregularlytotrackpr
notesofvariationsbetweenexpectationsandactuals,oftimelinesandexpenses,tohelpaccomplisheachgoal,and
toholdoneanotheraccountableforupdatesandcompletion.
ment
MissionState
TheCouncilreviewedandrevisedtheMissionStatement&VisionStatementoftheCityandtheresultsareas
follows:
TheCityofLaPorteembracesourheritage,communityvalues,andopportunities,whileenhancingthequalityof
lifeforourcitizens
iiiCityofLaPorte2021ACFR
DRAFT 03.04.2022
VisionStatement
Toprovideimprovedinfrastructure,todriveeconomicgrowth,andtoenhancequalityoflifeforourcitizens.
CoreValues
TheCityCouncilwantedtospecifythecorevaluesunderwhichtheCityanditsstafffunction.Corevaluesarethe
generalguidelinesthatestablishthefoundationforhowanorganizationwilloperate.Staffthendiscussedthese
valuestatementstodefineandgainanunderstandingofwhatthoseCoreValuemeanttostafffromaleadership
perspective.StafffirstdiscussedwhattheelementsofeachCoreValuerepresented,thenpreparedaLeadership
Statementforeachone.
ThefollowingaretheCoreValuesoftheCityofLaPorte:
Health&PublicSafety:Cityemployeeswillensurethehealthandsafetyofourcitizensbyproviding
andmaintainingsuperiorpublicinfrastructureandpublicsafetyservices.
Integrity&Accountability:Cityemployeeswillbeopen,honestandtransparent,andbeaccountabletothe
CouncilsothatCouncilcanberesponsivetothecitizens.
SuperiorCustomerService:Cityemployeeswillproactivelyprovidesuperiorcustomerserviceinapositive
andtimelymanner.
Qualityineverythingwedo:Cityemployeeswillstriveforsuperiorityinallservicesweprovide.
GoalandPlanDevelopment
DuringtheCouncilRetreatinOctober2012,sixgoalsweredevelopedbytheCouncil,withstaffprovidingassistance
inthedevelopmentofobjectives.InMarch2013,thestafffurtheraddedͻƒĻğƷtotheĬƚƓĻͼtooutlinemore
specificallytheactionsthatwouldbenecessarytoachievethestatedgoals.Thedevelopmentandimplementation
oftheactionplanwillservetoprovideCouncilaclearunderstandingofhowandwheneachoftheirgoalswill
beaccomplished.Theactionplanproposestodothefollowing:
Identifyateamleader:EachGoalneedsachampionwhowillleadtheefforttoaccomplishthegoaland
beheldaccountablefortheactionplanthatisdeveloped.Ateamleaderforeachgoalwasassigned.
Identifyteammembers.Likewiseeachgoalneedsalargerteam,consistingoffellowstafffromacrossall
departmentallineswhereappropriate,toassistintheimplementationprocess.
Identifypartners.Eachteamshouldidentifythepartners,outsidethecityorganization,whocanprovide
expertiseandresourcestoaccomplishthegoal.
Defineactionsteps.EachobjectiveneedsdefinedactionstepsshowingCouncilhowthegoalwillbe
accomplished.Theactionstepsprovidethebasisforbenchmarks.
Prepareatimeline.Timelineswerepreparedforeachoftheobjectives.Staffreviewedthosetimelines
andrecommendedadjustments.
TheCouncilidentifiedgoalsare:
ImproveInfrastructure
PreserveHeritageΑtopreservethestructureandamenitiesthatmakeLaPorteunique
Ensurethatalldepartmentsandfacilitiesarereadyforanydisaster
Toencourageeconomicdevelopment/retaildevelopment
ToprovideSuperiorCustomerService
Torevitalizeblight/146
ivCityofLaPorte2021ACFR
DRAFT 03.04.2022
InadditiontothesixCouncilidentifiedgoals,itwasagreedthatkeyareasofcitygovernmentwerenotincluded
inthegoalsidentifiedbyCouncil.Staffwastaskedwithdiscussingotherareaswheretheywouldestablishgoalsand
objectivesandbringthemtoCouncilforconsiderationandapprovaltoincludeintheStrategicPlan.Severalnew
goalswereidentifiedandareproposedforCouncilconsideration:
Toprovideandmaintainsuperiorpublicsafety
Continuetoimprovethequalityoflifethroughrecreationalamenities
CreateaNeighborhoodPreservationProgram
Providediverseandtimelycommunicationsthatpromoteandinfluenceapositivepublic
perceptionofLaPorte
OnecriticalcomponenttoensuringthattheelementsoftheStrategicPlanarebeingimplementedistoprovideregular
statusreportstotheCityCouncil.Staffpreparesandpresentstocouncilquarterlywrittenreportssupplemented
withoralreportsoractionitemsforimplementationthatmaybenecessaryinbetweenwrittenreports.
Infiscalyear2014,Citystaffappointedkeydepartmentdirectorstocarryoutthemajorcomponentsofthestrategicplan.Staff
developedamatrixthatidentifiestargetdatesforcompletionofthecomponentsofthestrategicplan.
RelevantFinancialPolicy
CitystaffiscomplyingwiththenewGASBpronouncementregardingleasereporting.
MajorInitiatives
Staffcontinuestooverseethedesignandconstructionofourfitnesscenteraddition.Also,publicworksisoverseeingthe
constructionofthemultimilliondollarinfrastructurewater/sewerproject,aswellasdesignforvariousdrainageprojects.
LongTermPlanning
Giventhecurrenteconomyandtheuncertaintyofthenextfewyears,theCity'sexistingfinancialpositionremainsstrong.
TheCityhasincorporatedseveralstrategiestodecreasetheexpensestotheCityoverthenextseveralyears.Risingcostsof
personnelandtherelatedbenefitshavebeenachallengetotheCity;however,overthelastfewyears,ahealthyfundbalance
intheGeneralFundhasallowedtheCitytoweathertheserisingcosts.
Duringtheupcomingyear,thecitywillcontinuetomonitortheeffectsofanewmunicipalutilitydistrictthatwillhave640
singlefamilyhomeswithanaveragevalueof$280,000.Todate,approximately221homeshavebeenpermittedand135
occupied.Alsoincludedinthisdevelopmentis$40,000,000inmultifamilyhousingand$12,000,000inseniorlivinghousing.
Buildoutisprojectedoverthenextfiveyears,andcitypropertytaxrevenuefromthisprojectisestimatedto$1,580,000
annually.
Duringtheupcomingfiscalyear,thecitywillbenefitfromincreasedestimatedtaxesof$3.3millionannuallyfromnew
constructionintheIndustrialDistrictbeingtaxedat64%duetotheexpirationofthenewconstructionperiodandgrowth
fromrevaluations.Newconstructionfromresidentialandcommercialwilladd$119millioninvaluetoourpropertyrolls.
Conservativerevenueestimatesandeffortstoreduceexpenditureshavecontributedtothe/źƷǤƭstrongfinancial
positionandhaveallowedtheCitytoweathertheeconomicslump.Weareespeciallypleasedthattherehavebeen
nopropertytaxesrateincreasesfor(30)thirtyyears.Additionalcapitalprojectsarebeingfundedbyutilizingexcess
fundbalancesandpreviouslyissueddebtthathadbeenstranded.Withtheassociatedfunddrawdowns,theremaining
fundbalancescontinuetomeetoperationalobjectivesandcurrentfiscalpolicies.
vCityofLaPorte2021ACFR
DRAFT 03.04.2022
AwardsandAcknowledgements
TheGovernmentFinanceOfficersAssociation(GFOA)awardedaCertificateofAchievementforExcellenceinFinancial
yearendedSeptember30,2020.This
ReportingtotheCityforitsannualcomprehensivefinancialreportforthefiscal
wasthefortiethconsecutiveyearthattheCityhasreceivedthisprestigiousaward.InordertobeawardedaCertificate
ofAchievement,theCitypublishedaneasilyreadableandefficientlyorganizedannualcomprehensivefinancialreport.
Thisreportsatisfiedbothgenerallyacceptedaccountingprinciplesandapplicablelegalrequirements.
ACertificateofAchievementisvalidforaperiodofoneyearonly.Webelievethatourcurrentannualcomprehensive
financialreportcontinuestomeettheCertificateofAchievementProgram'srequirementsandwearesubmittingitto
theGFOAtodetermineitseligibilityforanothercertificate.Inaddition,thecityalsoreceivedtheDCh!ƭDistinguished
BudgetAwardforitsannualbudgetdocument.InordertoqualifyfortheDistinguishedBudgetPresentationAward,the
government'sbudgetdocumentwasjudgedtobeproficientinseveralcategories,includingasapolicydocument,a
financialplan,anoperationsguideandacommunicationsdevice.OtherfinancialawardstotheCityarethePopular
FinancialReportAwardfromGFOA,theInvestmentPolicyAwardfromtheGovernmentƩĻğƭǒƩĻƩƭOrganizationofTexas,
theTransparencyStarsAwardfromtheStateofTexasComptrollerandtheAchievementofExcellenceinProcurementAward
fromtheNationalProcurementInstitute.
Thepreparationofthisreportwouldnothavebeenpossiblewithouttheefficientanddedicatedservicesoftheentirestaff
ofthefinanceandadministrationdepartment.Wewouldliketoexpressourappreciationtoallmembersofthe
whoassistedandcontributedtothepreparationofthisreport.Creditalsomustbegiventothemayorand
department
citycouncilfortheirunfailingsupportformaintainingthehigheststandardsofprofessionalisminthemanagementof
theCityofLaPorte'sfinances.
Respectfullysubmitted,
viCityofLaPorte2021ACFR
DRAFT 03.04.2022
viiCityofLaPorte2021ACFR
DRAFT 03.04.2022
viiiCityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
LISTOFELECTEDANDAPPOINTEDOFFICIALS
FortheYearEndedSeptember30,2021
ElectedOfficialsPosition
LouisRigbyMayor
MandiWilliamsCouncilMemberΑDistrictOne
ChuckEngelkenCouncilMemberΑDistrictTwo
WilliamBentleyCouncilMemberΑDistrictThree
ThomasGarzaCouncilMemberΑDistrictFour
JayMartinCouncilMemberΑDistrictFive
RobbieMcLarrinMayorProTemΑDistrictSix
BrandonLunsfordCouncilMemberΑAtLargeA
BrentMcCaulleyCouncilMemberΑAtLargeB
CityManagementPosition
CorbyAlexanderCityManager
JasonWeeksAssistantCityManager
SteveDeardorffPoliceChief
RayMayoDirectorofPublicWorks
LeeWoodwardCitySecretary
DeniseMitranoMunicipalJudge
MichaelG.DolbyDirectorofFinance
ixCityofLaPorte2021ACFR
DRAFT 03.04.2022
xCityofLaPorte2021ACFR
DRAFT 03.04.2022
FINANCIALSECTION
1CityofLaPorte2021ACFR
DRAFT 03.04.2022
2CityofLaPorte2021ACFR
DRAFT 03.04.2022
INDEPENDENT!
5Lhw{REPORT
TotheHonorableMayorand
MembersofCityCouncil
CityofLaPorte,Texas
ReportontheFinancialStatements
Wehaveauditedtheaccompanyingfinancialstatementsofthegovernmentalactivities,thebusinesstypeactivities,each
eaggregateremainingfundinformationoftheCityofLaPorte,Texas,(theͻ/źƷǤͼΜͲasofandfortheyear
majorfundandth
endedSeptember30,2021,andtherelatednotestothefinancialstatements,whichcollectivelycomprisethe/źƷǤƭbasic
financialstatementsaslistedinthetableofcontents.
sResponsibilityfortheFinancialStatements
ağƓğŭĻƒĻƓƷ
Managementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewith
accountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica;thisincludesthedesign,implementation,and
maintenanceofinternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrom
materialmisstatement,whetherduetofraudorerror.
!ǒķźƷƚƩƭResponsibility
Ourresponsibilityistoexpressopinionsonthesefinancialstatementsbasedonouraudit.Wedidnotauditthefinancial
statementsoftheLaPorteRedevelopmentAuthority,whichrepresent6percent,11percentand7percent,respectively,of
theassets,liabilitiesandrevenuesofthegovernmentalfunds.Thosefinancialstatementswereauditedbyotherauditors
whosereporthasbeenfurnishedtous,andouropinion,insofarasitrelatestotheamountsincludedfortheLaPorte
RedevelopmentAuthority,isbasedsolelyonthereportoftheotherauditors.Weconductedourauditinaccordancewith
auditingstandardsgenerallyacceptedintheUnitedStatesofAmerica.Thosestandardsrequirethatweplanandperformthe
audittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancial
statements.TheproceduresselecteddependontheğǒķźƷƚƩƭjudgment,includingtheassessmentoftherisksofmaterial
misstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditor
considersinternalcontrolrelevanttotheĻƓƷźƷǤƭpreparationandfairpresentationofthefinancialstatementsinorderto
designauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopiniononthe
cludesevaluatingthe
effectivenessoftheĻƓƷźƷǤƭinternalcontrol.Accordingly,weexpressnosuchopinion.Anauditalsoin
appropriatenessofaccountingpoliciesusedandthereasonablenessofsignificantaccountingestimatesmadeby
management,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinions.
3CityofLaPorte2021ACFR
DRAFT 03.04.2022
TotheHonorableMayorand
MembersofCityCouncil
Opinions
Inouropinion,basedonourauditandthereportoftheotherauditors,thefinancialstatementsreferredtoabovepresent
fairly,inallmaterialrespects,therespectivefinancialpositionofthegovernmentalactivities,thebusinesstypeactivities,
eachmajorfundandtheaggregateremainingfundinformationoftheCity,asofSeptember30,2021,andtherespective
changesinfinancialpositionand,whereapplicable,cashflowsthereoffortheyearthenendedinaccordancewithaccounting
principlesgenerallyacceptedintheUnitedStatesofAmerica.
OtherMatters
RequiredSupplementaryInformation
AccountingprinciplesgenerallyacceptedintheUnitedStatesofAmericarequirethattheƒğƓğŭĻƒĻƓƷƭdiscussionand
analysis,thebudgetarycomparison,requiredpensionsysteminformationandotherpostemploymentbenefitinformation
aslistedonthetableofcontents,bepresentedtosupplementthebasicfinancialstatements.Suchinformation,although
notapartofthebasicfinancialstatements,isrequiredbytheGovernmentalAccountingStandardsBoard,whoconsidersit
tobeanessentialpartoffinancialreportingforplacingthebasicfinancialstatementsinanappropriateoperational,
economic,orhistoricalcontext.Wehaveappliedcertainlimitedprocedurestotherequiredsupplementaryinformationin
accordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica,whichconsistedofinquiriesof
managementaboutthemethodsofpreparingtheinformationandcomparingtheinformationforconsistencywith
ƒğƓğŭĻƒĻƓƷƭresponsestoourinquiries,thebasicfinancialstatements,andotherknowledgeweobtainedduringouraudit
ofthebasicfinancialstatements.Wedonotexpressanopinionorprovideanyassuranceontheinformationbecausethe
limitedproceduresdonotprovideuswithsufficientevidencetoexpressanopinionorprovideanyassurance.
OtherInformation
Ourauditwasconductedforthepurposeofformingopinionsonthefinancialstatementsthatcollectivelycomprisethe/źƷǤƭ
basicfinancialstatements.Theintroductorysection,combiningandindividualfundstatementsandschedules,andstatistical
sectionarepresentedforpurposesofadditionalanalysisandarenotarequiredpartofthebasicfinancialstatements.
vedfrom
Thecombiningandindividualfundstatementsandschedulesaretheresponsibilityofmanagementandwerederi
andrelatedirectlytotheunderlyingaccountingandotherrecordsusedtopreparethebasicfinancialstatements.Such
informationhasbeensubjectedtotheauditingproceduresappliedintheauditofthebasicfinancialstatementsandcertain
additionalprocedures,includingcomparingandreconcilingsuchinformationdirectlytotheunderlyingaccountingandother
recordsusedtopreparethebasicfinancialstatementsortothebasicfinancialstatementsthemselves,andotheradditional
proceduresinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica.Inouropinion,the
combiningandindividualfundstatementsandschedulesarefairlystated,inallmaterialrespects,inrelationtothebasic
financialstatementsasawhole.
Theintroductoryandstatisticalsectionshavenotbeensubjectedtotheauditingproceduresappliedintheauditofthebasic
financialstatementsand,accordingly,wedonotexpressanopinionorprovideanyassuranceonthem.
Houston,Texas
March14,2022
4CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS
AsmanagementoftheCityofLaPorte,weofferreadersoftheCityofLatƚƩƷĻƭfinancialstatementsthisnarrativeoverview
andanalysisofthefinancialactivitiesoftheCityofLaPorteforthefiscalyearendedSeptember30,2021.Weencourage
readerstoconsidertheinformationpresentedhereinconjunctionwithadditionalinformationthatwehavefurnishedinour
letteroftransmittal,whichcanbefoundonstartingonpageiofthisreport.
FINANCIALHIGHLIGHTS
ΘTheassetsanddeferredoutflowsofresourcesoftheCityofLaPorteexceededitsliabilitiesanddeferredinflowsof
resourcesatthecloseofthemostrecentfiscalyearby$165.8million(netposition).Ofthisamount,$53.3millionis
restrictedforspecialpurposesand$87.9reflectsthenetinvestmentincapitalassets.Theremainingbalanceis
unrestrictednetposition,$24.6million,whichcanbeusedtomeetthe/źƷǤƭongoingobligationstoresidentsand
creditors.
ΘNetpositionincreasedby$18.4millionasaresultofoperations.
ΘTheCityofLatƚƩƷĻƭtotalexpenseswere$71.3million.Programrevenuesof$20.6millionreducedthenetcostofthe
/źƷǤƭfunctionstobefinancedfromthe/źƷǤƭgeneralrevenuesto$69.1million.
ΘTheCityofLatƚƩƷĻƭtotallongtermliabilitiesanddebtincreasedby$11.4million,or10%,duringthecurrentfiscalyear.
Thisdueprimarilytotheissuanceof$11.5millionincertificatesofobligations.
OVERVIEWOFTHEFINANCIALSTATEMENTS
ThisdiscussionandanalysisisintendedtoserveasanintroductiontotheCityofLatƚƩƷĻƭbasicfinancialstatements.The
/źƷǤƭbasicfinancialstatementsarecomprisedofthreecomponents:(1)governmentwidefinancialstatements,(2)fund
financialstatementsand(3)notestothefinancialstatements.Thisreportalsocontainsothersupplementaryinformationin
additiontothebasicfinancialstatementsthemselves.
GOVERNMENTWIDESTATEMENTS
ThegovernmentwidestatementsreportinformationabouttheCityasawholeusingaccountingmethodssimilartothose
usedbyprivatesectorcompanies.
vernmentwidestatements,report
TheStatementofNetPositionandtheStatementofActivities,whicharethego
informationabouttheCityasawholeandaboutitsactivitiesinawaythathelpsanswerthequestionofwhethertheCityis
betteroffthisyearascomparedtolastyear.Thesestatementsincludeallassetsandliabilitiesandarepresentedonthe
accrualbasisofaccounting.Allcurrentyearrevenuesandexpensesaretakenintoaccountregardlessofwhenthecashis
receivedorpaid.
TheStatementofNetPositionpresentsinformationonalloftheCityofLatƚƩƷĻƭassets,deferredoutflows,liabilitiesand
deferredinflowswiththedifferencebetweenthethreereportedasnetposition.Overtime,deferredoutflows,increases
anddecreasesinnetpositionmayserveasausefulindicatorofwhetherthefinancialpositionoftheCityofLaPorteis
improvingordeteriorating.
TheStatementofActivitiespresentsinformationshowinghowtheŭƚǝĻƩƓƒĻƓƷƭnetpositionchangedduringthemostrecent
fiscalyear.Allchangesinnetpositionarereportedassoonastheunderlyingeventgivingrisetothechangeoccurs,regardless
ofthetimingofrelatedcashflows.Thus,revenuesandexpensesarereportedinthisstatementforsomeitemsthatwillonly
resultincashflowsinfuturefiscalperiods(e.g.,uncollectedtaxesandearnedbutunusedvacationandsickleave).
5CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
BoththegovernmentwidefinancialstatementsdistinguishfunctionsoftheCitythatareprincipallysupportedbytaxesand
intergovernmentalrevenues(governmentalactivities)fromotherfunctionsthatareintendedtorecoverallorasignificant
portionoftheircoststhroughtheiruserfeesandcharges(businesstypeactivities).ThegovernmentalactivitiesoftheCity
includegeneralgovernment,publicsafety,publicworks,health,welfareandsanitationandcultureandrecreation.The
thority.
businesstypeactivitiesoftheCityconsistofwaterandsewerutilities,airport,andtheLaPorteAreaWaterAu
FUNDFINANCIALSTATEMENTS
Afundisagroupingofrelatedaccountsthatisusedtomaintaincontroloverresourcesthathavebeensegregatedforspecific
activitiesorobjectives.TheCity,likeotherstateandlocalgovernments,usesfundaccountingtoensureanddemonstrate
compliancewithfinancerelatedlegalrequirements.AllofthefundsoftheCitycanbedividedintotwocategoriesΑ
governmentalandproprietaryΑandutilizedifferentaccountingapproaches.
GovernmentalFunds
Governmentalfundsareusedtoaccountforessentiallythesamefunctionsreportedasgovernmentalactivitiesinthe
governmentwidefinancialstatements.However,unlikethegovernmentwidefinancialstatements,governmentalfund
financialstatementsfocusonnearterminflowsandoutflowsofspendableresources,aswellasonbalancesofspendable
resourcesavailableattheendofthefiscalyear.SuchinformationmaybeusefulinevaluatingaŭƚǝĻƩƓƒĻƓƷƭnearterm
financingrequirements.
Becausethefocusofgovernmentalfundsisnarrowerthanthatofthegovernmentwidefinancialstatements,itisusefulto
comparetheinformationpresentedforgovernmentalfundswithsimilarinformationpresentedforgovernmentalactivities
inthegovernmentwidefinancialstatements.Bydoingso,readersmaybetterunderstandthelongtermimpactofthe
ŭƚǝĻƩƓƒĻƓƷƭneartermfinancingdecisions.Boththegovernmentalfundbalancesheetandthegovernmentalfund
statementofrevenues,expendituresandchangesinfundbalancesprovideareconciliationtofacilitatethiscomparison
betweengovernmentalfundsandgovernmentalactivities.
TheCitymaintainsfifteenindividualgovernmentalfunds.Informationispresentedseparatelyinthegovernmentalfund
balancesheetandinthegovernmentalfundstatementofrevenues,expendituresandchangesinfundbalancesforthe
GeneralFund,RestrictedGrantsFund,CapitalImprovementsFund,DebtServiceFundandLaPorteRedevelopmentAuthority
Λͻw5!ͼΜwhichareconsideredtobemajorfunds.Datafromtheothertengovernmentalfundsarecombinedintoasingle,
aggregatedpresentation.
TheCityadoptsanannualappropriatedbudgetforitsGeneralFund.Budgetarycomparisonstatementshavebeenprovided
todemonstratecompliancewiththesebudgets.
ProprietaryFunds
TheCitymaintainstwotypesofproprietaryfunds.Proprietaryfundsareusedtoreportthesamefunctionspresentedas
businesstypeactivitiesinthegovernmentwidestatements.TheCityusesproprietaryfundstoaccountforitsutilities,airport
nallyamong
andwaterauthority.Internalservicesfundsareanaccountingdeviceusedtoaccumulateandallocatecostsinter
the/źƷǤƭvariousfunctions.TheCityusesitsinternalservicefundstoaccountformotorpoolservices,technologyservices
andinsurance.Becausetheseservicespredominatelybenefitthegovernmentalratherthanbusinesstypefunctions,they
havebeenincludedinthegovernmentalactivitiesinthegovernmentwidefinancialstatements.
6CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
Enterprisefundsareusedtoreportthesamefunctionspresentedasbusinesstypeactivitiesinthegovernmentwidefinancial
statements,onlyinmoredetail.TheCityusesenterprisefundstoaccountforitsutilityoperations,LaPorteAreaWater
AuthorityandtheAirport.Allinternalservicefundsarecombinedintoasingleaggregatedpresentationintheproprietary
fundfinancialstatements.
NOTESTOTHEFINANCIALSTATEMENTS
Thenotesprovideadditionalinformationthatisessentialtoafullunderstandingofthedataprovidedinthegovernment
wideandfundfinancialstatements.
OTHERINFORMATION
Inadditiontothebasicfinancialstatementsandtheaccompanyingnotes,thisreportalsopresentscertainrequired
supplementaryinformationconcerningthe/źƷǤƭprogressinfundingitsobligationtoprovideotherpostemployment
benefits,pensioninformationandgeneralfundbudgetarycomparisons.
Thecombiningstatementsreferredtoearlierinconnectionwithnonmajorgovernmentalfundsandinternalservicesfunds
arepresentedimmediatelyfollowingtherequiredsupplementaryinformation.
GOVERNMENTWIDEFINANCIALANALYSIS
Asnotedearlier,netpositionmayserveovertimeasausefulindicatorofthe/źƷǤƭfinancialposition.FortheCity,assets
65.8millionasofSeptember30,2021,intheprimary
anddeferredoutflowsexceedliabilitiesanddeferredinflowsby$1
governmentasfollows:
CityofLaPorte'sNetPosition
GovernmentalBusinesstype
ActivitiesActivitiesTotal
202120202021202020212020
Currentandotherassets$173,208,686$137,689,960$16,529,657$17,122,824$189,738,343$154,812,784
Capitalassets,net76,064,27176,085,59432,079,05732,582,335108,143,328108,667,929
TotalAssets 249,272,957213,775,55448,608,71449,705,159297,881,671263,480,713
DeferredOutflows 15,272,46212,277,3911,785,1001,489,50017,057,56213,766,891
Otherliabilities11,826,0766,097,1611,236,4702,663,79213,062,5468,760,953
LongtermLiabilities117,447,328105,768,7488,307,7718,563,451125,755,099114,332,199
TotalLiabilities 129,273,404111,865,9099,544,24111,227,243138,817,645123,093,152
DeferredInflows 9,264,9536,074,1281,076,000675,30010,340,9536,749,428
NetPosition
Netinvestmentincapitalassets
55,776,26652,403,86432,079,05732,582,33587,855,32384,986,199
Restricted53,286,21839,484,82453,286,21839,484,824
Unrestricted16,944,57816,224,2207,694,5166,709,78124,639,09422,934,001
TotalNetPosition$126,007,062$108,112,908$39,773,573$39,292,116$165,780,635$147,405,024
7CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
NetInvestmentinCapitalAssets
Thelargestportionofthe/źƷǤƭnetposition(53.0%)reflectsitsinvestmentincapitalassets(e.g.,land,buildings,machinery,
equipment,improvements,constructioninprogressandinfrastructure),lessanydebtusedtoacquirethoseassetsthatisstill
outstanding.TheCityusesthesecapitalassetstoprovideservicestocitizens;consequently,theseassetsarenotavailable
forfuturespending.Althoughthe/źƷǤƭinvestmentinitscapitalassetsisreportednetofrelateddebt,itshouldbenoted
thattheresourcesneededtorepaythisdebtmustbeprovidedfromothersources,sincetheassetsthemselvescannotbe
usedtoliquidatetheseliabilities.
RestrictedNetPosition
Aportionofthe/źƷǤƭnetposition,$53.3millionor32.1%representsresourcesthataresubjecttoexternalrestrictionon
howtheymaybeused.
UnrestrictedNetPosition
TheCityreportsanunrestrictednetpositionof$24.6millionor14.9%.Thisisanincreaseof$1.7million.Thechangeis
attributedprimarilytogovernmentalactivitiesincreaseinrevenuesrelatedtotaxes,operatinggrantsandinvestment
earningsandcashposition.
ThefollowingtableprovidesasummaryoftheCitǤƭoperationsfortheyearendedSeptember30,2021,withcomparative
datatotalfortheyearendedSeptember30,2020.Governmentalactivitiesincreasedthe/źƷǤƭnetpositionby$17.9million
asaresultofoperations,andBusinesstypeactivitiesincreasednetpositionby$481thousandasaresultofoperations.
8CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
StatementofActivities
Thefollowingtableprovidesasummaryofthe/źƷǤƭchangesinnetposition:
ChangeinCityofLaPorte'sNetPosition
GovernmentalActivitiesBusinesstypeActivitiesTotal
202120202021202020212020
Revenues
Programrevenues:
ChargesforServices9,083,072$$9,137,342$10,835,992$10,027,657$19,919,064$19,164,999
Operatinggrantsand
contributions553,8412,149,364553,8412,149,364
Capitalgrantsand
contributions7,700109,372125,590133,290109,372
Generalrevenues:
Propertytaxes32,844,48429,727,74732,844,48429,727,747
Othertaxes17,278,46916,879,83617,278,46916,879,836
Industrialpayments18,188,12116,439,51018,188,12116,439,510
Investmentearnings89,2911,158,8559,713147,89799,0041,306,752
Miscellaneous649,354487,092(20,884)649,354466,208
TotalRevenues 78,694,33276,089,11810,971,29510,154,67089,665,62786,243,788
Expenses
Generalgovernment16,681,03116,563,55716,681,03116,563,557
Publicsafety23,696,24422,524,84323,696,24422,524,843
Publicworks8,785,0807,341,6088,785,0807,341,608
Cultureandrecreation5,543,1215,884,7935,543,1215,884,793
Health,welfareandsanitation4,477,8444,861,6804,477,8444,861,680
Interestonlongtermdebt843,9193,219,632843,9193,219,632
Utilityservices9,054,6938,675,7139,054,6938,675,713
LPAWA1,952,1862,847,6401,952,1862,847,640
Airport
255,898213,024255,898213,024
TotalExpenses 60,027,23960,396,11311,262,77711,736,37771,290,01672,132,490
IncreaseinNetPosition
BeforeTransfers 18,667,09315,693,005(291,482)(1,581,707)18,375,61114,111,298
Transfers(772,939)(766,623)772,939766,623
ChangeinNetPosition 17,894,15414,926,382481,457(815,084)18,375,61114,111,298
Netposition,Beginning
108,112,90893,186,52639,292,11640,107,200147,405,024133,293,726
NetPosition,Ending$126,007,062$108,112,908$39,773,573$39,292,116$165,780,635$147,405,024
TheŭƚǝĻƩƓƒĻƓƷƭtotalnetpositionasaresultofoperationsincreasedby$18.4millionduringthecurrentfiscalyear.Charges
forservicesrepresented22%oftotalrevenues,propertytaxesandindustrialpaymentswere57%oftotalrevenues,sales
enues.Ontheexpenseside,public
taxesandothertaxeswere19%,theremainingrevenuesaccountedfor3%oftotalrev
worksexpenseswere12%ofthetotal,whilepublicsafetywas33%andgeneralgovernmentwas23%.Utility,LPAWA,and
airportexpenseswere16%oftotalexpenses.Interestonlongtermdebtwas1%oftotalexpenses.
9CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
GOVERNMENTALACTIVITIES
Acomparisonofprogramexpensestoprogramrevenuesandrevenuesbysourceforgovernmentalactivitiesfollows:
ExpenseandProgramRevenuesGovernmentalActivities
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$
GeneralPublicPublicCultureandHealth,Intereston
governmentsafetyworksrecreationwelfareandlongtermdebt
sanitation
ExpensesRevenues
Revenuessourcesforgovernmentalactivitiesweredistributedasfollows:
Operating
RevenuebySourceGovernmentalActivities
grantsand
Investment
MiscellaneousChargesforServices
contributions
earnings
1%11%
1%
0%
Capitalgrants
Industrialpayments
and
23%
contributions
0%
Propertytaxes
Othertaxes
42%
22%
10CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
FortheyearendedSeptember30,2021,revenueswithouttransfersinthegovernmentalactivitiestotaled$78.7million.This
representsanincreaseofapproximately$2.6millionor3.4%dueprimarilytoanincreaseinoperatinggrants,increased
propertytaxrevenuewhichisup$3.5millionduetoincreasedvaluations.Industrialpaymentsarealsoup$1.7millionwhen
comparedtoprioryear.
BUSINESSTYPEACTIVITIES
Revenueswithouttransfersorinterestinthebusinesstypeactivitiestotaled$11.0million,anincreaseof$817thousand
icesrelatedtodevelopmentintheCityandincreased
fromtheprioryear.Thisincreaseisduetoanincreaseinchargesforserv
usage.Acomparisonbetweenexpensesandprogramrevenues(chargesforservices)relatingtoUtility,LPAWAandairport
operationsfollows.
ExpenseandProgramRevenuesBusinessTypeActivities
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$
UtilityLPAWAAirport
ExpensesRevenues
FINANCIALANALYSISOFTHECITY'SFUNDS
TheCityusesfundaccountingtoensureanddemonstratecompliancewithfinancerelatedlegalrequirements.Asofthe
closeofthecurrentfiscalyear,the/źƷǤƭgovernmentalfundsreportedcombinedendingfundbalancesofmillion,of
26,936,167millionfromtheprioryear.Thisincreaseisduetoanincreaseinpropertytaxes,industrialpaymentsandother
taxes,aswellastheissuanceofcertificatesofobligation,Series2021.
Asnotedearlier,fundaccountingisusedtodemonstrateandensurecompliancewithfinancerelatedlegalrequirements.
ovideinformationofnearterminflows,outflows,
GovernmentalFunds Thefocusofthe/źƷǤƭgovernmentalfundsistopr
andbalancesofspendableresources.Suchinformationisusefulinassessingthe/źƷǤƭfinancingrequirements.Inparticular,
unassignedfundbalancemayserveasausefulmeasureofthe/źƷǤƭnetresourcesavailableforspendingattheendofthe
fiscalyear.
TheGeneralfundisthechiefoperatingfundoftheCity.Attheendofthecurrentfiscalyear,unassignedfundbalanceofthe
generalfundwas$64.4million,anincreaseof$406.3thousandduetoanincreaseinpropertytaxes.Industrialpayments
ƭliquidity,itmaybeusefultocomparebothunassignedfundbalanceand
andsalestaxes.Asameasureofthegeneralfund
totalfundbalancetototalfundexpenditures.Unassignedfundbalancerepresents136%oftotalgeneralfundexpenditures
andtotalfundbalancerepresents137%ofthesame,excludingonetimetransfers.
11CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
TheDebtServicefundhasatotalfundbalanceofapproximately$4.5million,allofwhichisrestrictedforthepaymentof
debtservice.Thenetdecreaseinfundbalancefromtheprioryearof$530thousandwasaplanneddrawdownoffund
balance.
TheRestrictedFunds(Grants)hasatotalfundbalanceof$2.8million,allofwhichisrestrictedtospecificactivitiesorfacilities.
Thefundbalanceincreasedby$186thousand.
TheLaPorteRedevelopmentAuthorityhadatotalfundbalanceofapproximatelymillion,allofwhichisrestrictedforcapital
projects.ThenetinfundbalancefromtheprioryearofmillionwasdueanincreaseinpropertytaxesreceivedfromtheCity
ofLaPorte,LaPorteISDandHarrisCounty.
ichisrestrictedforcapitalprojects.
TheCapitalImprovementsFundhadatotalfundbalanceofapproximatelymillion,allofwh
Thenetinfundbalancefromtheprioryearofthousandwasduetotransfersfromotherfunds.
ProprietaryFunds.The/źƷǤƭproprietaryfundsprovidethesametypeofinformationfoundinthegovernmentwidefinancial
statements.
UnrestrictednetpositionoftherespectiveproprietaryfundsareUtility$5.3million,LaPorteAreaWaterAuthority$2.3
millionandAirport$89thousand.Thechangesinnetpositionoftheproprietaryfundsfor2021wereasfollows:UtilityΑ
$430thousand,LaPorteAreaWaterAuthorityΑ$244thousandandAirportΑ($193)thousand.TheincreaseintheUtility
Fundisduetoanincreaseinchargesforservicesandtransfersfromotherfunds.TheincreaseintheLaPorteAreaWater
Authorityisduetoanincreaseinoperatingrevenuesandadecreaseinoperatingexpensesrelatedtoaonetimetrueupof
omtheCityofHoustoninFY2020.
waterpurchasecostfr
GeneralFundBudgetaryHighlights
ActualrevenuesexceededthefinalGeneralFundbudgetedrevenuesby$6.4million.Propertytaxesexceededbudgetby
$4.5million,salesandusetaxesby$704thousand,industrialpaymentsby$878thousand,chargesforservicesand
48thousandand$404thousandrespectively.
miscellaneousby$2
Thetotalappropriationsexceededexpendituresby$922thousand,themajorityofwhichcanbeattributedtothree
departments.Variancesinalldepartmentswerelessthan$500thousand.
CapitalAssetandDebtAdministration
CapitalAssets.The/źƷǤƭinvestmentincapitalassetsforitsgovernmentalandbusinesstypeactivitiesasofSeptember30,
2021,amountsto$108.1million(netofaccumulateddepreciation).Thisinvestmentincapitalassetsincludesland,buildings,
roads,parkfacilities,waterandwastewaterplantsandservicelines,machineryandequipment,andconstructioninprogress.
Thetotaldecreaseinthe/źƷǤƭinvestmentincapitalassetsforthecurrentfiscalyearwasapproximately$525thousand.The
followingtableshowscapitalassetsactivityforthe2021and2020fiscalyears:
SCHEDULEOFCAPITALASSETS
(netofdepreciation)
GovernmentalActivitiesBusinesstypeActivitiesTotal
202120202021202020212020
Land10,222,869$$10,326,295$603,940$447,791$10,826,809$10,774,086
Constructioninprogress6,303,0983,934,9895,490,8984,969,83611,793,9968,904,825
Infrastructure22,863,90824,501,17322,863,90824,501,173
Buildingsandimprovements27,555,94728,913,08023,755,67324,934,03951,311,62053,847,119
Machineryandequipment9,118,4498,410,0572,228,5462,230,66911,346,99510,640,726
Totals76,064,271$$76,085,594$32,079,057$32,582,335$108,143,328$108,667,929
12CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
Constructioninprogressatyearendrepresentsongoingprojects;toincludevariouswaterandsewerprojects.Additional
informationoncapitalassetsactivitycanbefoundinthenotestothefinancialstatements.
LONGTERMDEBT
Attheendofthecurrentfiscalyear,theCityhadtotaldebtoutstandingof$42.9million.Thisamountisbackedbythefull
faithandcreditoftheCity.
TheCitymaintainsanͻ!!њͼwithStandardandtƚƚƩƭforgeneralobligationdebt.
Additionalinformationonlongtermdebtactivitycanbefoundinthenotestothefinancialstatements.
SCHEDULEOFLONGTERMLIABILITIES
GovernmentalBusinesstypeTotal
ActivitiesActivitiesActivities
202120202021202020212020
GeneralObligationBonds13,975,000$$16,650,000$$$13,975,000$16,650,000
CertificatesofObligation25,845,00015,185,00025,845,00015,185,000
PremiumonIssuance3,069,5381,190,4723,069,5381,190,472
DeveloperAgreements4,596,0444,994,4074,596,0444,994,407
CompensatedAbsences3,506,9833,489,461164,171163,1523,671,1543,652,613
NetPensionLiabilityTMRS10,406,99911,140,5101,107,8001,208,49911,514,79912,349,009
NetPensionLiabilityTESRS336,565261,913336,565261,913
TotalOPEBLiabilitySDBF1,393,5511,140,134148,300123,7001,541,8511,263,834
TotalOPEBLiabilityRHCP54,317,64851,716,8516,887,5007,068,10061,205,14858,784,951
Totals$117,447,328$105,768,748$8,307,771$8,563,451$125,755,099$114,332,199
ECONOMICFACTORSANDNEXT9!w{BUDGETSANDRATES
Duringtheupcomingyear,theCitywillhavenoincreaseinthepropertytaxrateandnoutilityfundrateincrease.Thefiscal
year20212022budgetincludesthefollowinghighlights:
Meritincreasesfornoncivilserviceemployees$495,675
Meetingandconferenceincreasesforcivilserviceemployees$155,332
Nochangeinemployeecontributionforhealthinsurance
Capitalprojectsofapproximately$20.3million(including$1.5millionfromStreetMaintenanceSalesTaxFunding)
and$10.8millionfromgrantfunding
Vehiclereplacementof$2,635,241
Transferof$4.9millionfromtheGeneralfundforCIP
Transferof$4.0millionfromGeneralfundfortheInsurancefund
13CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
a!b!D9a9b{DISCUSSIONANDANALYSIS(continued)
OveralltheupcomingGeneralFundbudgetprojectsadecreaseof$6.82millionforonetimecapitalprojects.Asshownbelow,
propertyvaluesandsalestaxescontinuetoincrease.
Thetrendfortotalassessedvalueshasfluctuatedslightlyoverthepastfiveyearsresultinginatotalincreaseof28%.
AssessedPropertyValue(inbillions)
$4.4
$4.2
$4.0
$3.8
$3.6
$3.4
$3.2
$3.0
20172018201920202021
Salestaxrevenues(inmillions)
$15.0
$14.0
$13.0
$12.0
$11.0
$10.0
$9.0
$8.0
$7.0
$6.0
$5.0
20172018201920202021
REQUESTSFORINFORMATION
ThisfinancialreportisdesignedtoprovideageneraloverviewoftheCityofLatƚƩƷĻƭfinancesforallthosewithaninterest
inthe/źƷǤƭfinances.Questionsconcerningthisreportorrequestsforadditionalfinancialinformationshouldbedirectedto
theDirectorofFinance,604WestFairmontParkway,LaPorte,Texas77571.
14CityofLaPorte2021ACFR
DRAFT 03.04.2022
BASICFINANCIALSTATEMENTS
15CityofLaPorte2021ACFR
DRAFT 03.04.2022
16CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA1
STATEMENTOFNETPOSITION
September30,2021
GovernmentalBusinesstype
ActivitiesActivitiesTotal
Assets
Cashandcashequivalents$156,963,932$14,144,742$171,108,674
Investments9,040,2751,043,76110,084,036
Receivables,netallowanceforuncollectable4,273,6581,305,1545,578,812
Duefromothergovernment2,710,3622,710,362
Inventories220,45936,000256,459
Capitalassets:
Capitalassetsnotsubjecttodepreciation16,525,9676,094,83822,620,805
Capitalassets,netofaccumulateddepreciation59,538,30425,984,21985,522,523
Totalcapitalassets,net76,064,27132,079,057108,143,328
TotalAssets 249,272,95748,608,714297,881,671
DeferredOutflowsofResources
Deferredchargeonrefunding412,216412,216
DeferredoutflowsrelatedtoTMRSpensions4,277,158455,2004,732,358
DeferredoutflowsrelatedtoTESRSpensions35,92635,926
DeferredoutflowsrelatedtoOPEBRetireeHealthCarePlan10,176,3101,290,40011,466,710
DeferredoutflowsrelatedtoOPEBSupplementalDeathBenefits370,85239,500410,352
TotalDeferredOutflows 15,272,4621,785,10017,057,562
Liabilities
Accountspayable5,672,473470,1476,142,620
Accruedliabilities1,820,055111,0681,931,123
Unearnedrevenue4,333,5482574,333,805
Customerdeposits654,998654,998
Longtermnoncurrentliabilities:
Duewithinoneyear3,995,3498,2094,003,558
Dueinmorethanoneyear46,997,216155,96247,153,178
NetpensionliabilityTMRS10,406,9991,107,80011,514,799
NetpensionliabilityTESRS336,565336,565
NetOPEBliabilityRetireeHealthCarePlan54,317,6486,887,50061,205,148
TotalOPEBliabilitySupplementalDeathBenefits1,393,551148,3001,541,851
TotalLiabilities 129,273,4049,544,241138,817,645
DeferredInflowsofResources
DeferredinflowsrelatedtoTMRSpensions4,657,782495,8005,153,582
DeferredinflowsrelatedtoTESRSpensions16,57916,579
DeferredinflowsrelatedtoOPEBRetireeHealthCarePlan4,497,054570,2005,067,254
DeferredinflowsrelatedtoOPEBSupplementalDeathBenefits93,53810,000103,538
TotalDeferredOutflows 9,264,9531,076,00010,340,953
NetPosition
NetInvestmentincapitalassets55,776,26632,079,05787,855,323
Restrictedfor:
Debtservice5,588,8205,588,820
Economicdevelopment18,324,61818,324,618
Seniorcitizenprograms10,54310,543
Replacementoftrees511,258511,258
Municipalcourtbuilding&technology541,234541,234
Parkimprovements763,906763,906
Publicsafety2,882,9392,882,939
Publicworks5,463,1245,463,124
Other483,404483,404
Capitalprojects18,716,37218,716,372
Unrestricted16,944,5787,694,51624,639,094
TotalNetPosition$126,007,062$39,773,573$165,780,635
SeeNotestoFinancialStatements17CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA2
STATEMENTOFACTIVITIESPage1of2
FortheYearEndedSeptember30,2021
ProgramRevenues
CapitalGrants
ChargesforOperatingGrants
and
ExpensesServicesandContributionsContributions
Functions/Programs
Governmentalactivities:
Generalgovernment$16,681,031$2,513,535$$
Publicsafety23,696,2442,088,650507,709
Publicworks8,785,080286,51245,0247,700
Cultureandrecreation5,543,1211,781,7981,108
Health,welfareandsanitation4,477,8442,412,577
Interestonlongtermdebt843,919
TotalGovernmentalActivities 60,027,2399,083,072553,8417,700
BusinesstypeActivities:
Utility9,054,6938,700,852
LPAWA1,952,1862,071,408125,590
Airport255,89863,732
TotalBusinesstypeActivities:11,262,77710,835,992125,590
TotalPrimaryGovernment$71,290,016$19,919,064$553,841$133,290
Generalrevenues:
Taxes:
Propertytaxes
Salesandusetaxes
Industrialpayments
Franchisetaxes
UnrestrictedInvestmentearnings
Miscellaneous
Transfers
TotalGeneralRevenuesandTransfers
ChangeinNetPosition
NetPosition,beginning
NetPosition,Ending
SeeNotestoFinancialStatements18CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA2
STATEMENTOFACTIVITIESPage2of2
FortheYearEndedSeptember30,2021
Net(Expense)Revenuesand
ChangesinNetPosition
PrimaryGovernment
GovernmentalBusinesstype
ActivitiesActivitiesTotal
Functions/Programs
Governmentalactivities:
Generalgovernment(14,167,496)$$$(14,167,496)
Publicsafety(21,099,885)(21,099,885)
Publicworks(8,445,844)(8,445,844)
Cultureandrecreation(3,760,215)(3,760,215)
Health,welfareandsanitation(2,065,267)(2,065,267)
Interestonlongtermdebt(843,919)(843,919)
TotalGovernmentalActivities(50,382,626)(50,382,626)
BusinesstypeActivities:
Utility(353,841)(353,841)
LPAWA244,812244,812
Airport(192,166)(192,166)
TotalBusinesstypeActivities:(301,195)(301,195)
TotalPrimaryGovernment(50,382,626)(301,195)(50,683,821)
Generalrevenues:
Taxes:
Propertytaxes32,844,48432,844,484
Salesandusetaxes14,281,69514,281,695
Industrialpayments18,188,12118,188,121
Franchisetaxes2,996,7742,996,774
UnrestrictedInvestmentearnings89,2919,71399,004
Miscellaneous649,354649,354
Transfers(772,939)772,939
TotalGeneralRevenuesandTransfers 68,276,780782,65269,059,432
ChangeinNetPosition 17,894,154481,45718,375,611
NetPosition,beginning108,112,90839,292,116147,405,024
NetPosition,Ending$126,007,062$39,773,573$165,780,635
SeeNotestoFinancialStatements19CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA3
BALANCESHEETPage1of2
September30,2021
LaPorte
RestrictedFundsRedevelopment
GeneralDebtService(Grants)Authority
Assets
CurrentAssets:
Cashandcashequivalents$60,488,564$4,218,305$6,708,431$9,519,171
Investments4,599,471103,183602,924
Receivables,netofallowancefor
uncollectible
5,274,041178,31557,259
Inventories166,001
TotalAssets$70,528,077$4,499,803$7,368,614$9,519,171
Liabilities:
Accountspayable$2,261,116$$189,089$726,070
Accruedsalaries1,023,200
Unearnedrevenues4,333,281
Otherpayables80,949
TotalLiabilities 3,365,2654,522,370726,070
DeferredInflowsofResources
Unavailablerevenuepropertytaxes105,33915,878
Unavailablerevenuefinesandfees580,577
UnavailablerevenueEMS797,320
Unavailablerevenuegrants
Unavailablerevenueother866,974
TotalDeferredInflowsofResources
2,350,21015,878
FundBalances:
Nonspendable:
Inventory166,001
Restrictedfor:
Debtservice4,483,925
Economicdevelopment8,793,101
Seniorcitizenprograms10,543
Replacementoftrees511,258
Municipalcourtbuildingandtechnology
541,235
Parkimprovements763,906
Publicsafety535,898
Capitalprojects
Publicworks
Other483,404
Assigned:240,255
Unassigned:64,406,346
TotalFundBalances 64,812,6024,483,9252,846,2448,793,101
TotalLiabilities,DeferredInflowof
ResourcesandFundBalances
$70,528,077$4,499,803$7,368,614$9,519,171
SeeNotestoFinancialStatements20CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA3
BALANCESHEETPage2of2
September30,2021
Nonmajor
CapitalGovernmentalTotalGovernmental
ImprovementsFundsFunds
Assets
CurrentAssets:
Cashandcashequivalents13,667,023$$48,689,721$143,291,215
Investments1,047,0641,606,8767,959,518
Receivables,netofallowancefor
uncollectible
6871,349,3226,859,624
Inventories166,001
TotalAssets$14,714,774$51,645,919$158,276,358
Liabilities:
Accountspayable1,004,465$$1,418,674$5,599,414
Accruedsalaries5,0221,028,222
Unearnedrevenues1004,333,381
Otherpayables80,949
TotalLiabilities 1,004,4651,423,79611,041,966
DeferredInflowsofResources
Unavailablerevenuepropertytaxes121,217
Unavailablerevenuefinesandfees580,577
UnavailablerevenueEMS797,320
Unavailablerevenuegrants
Unavailablerevenueother866,974
TotalDeferredInflowsofResources
2,366,088
FundBalances:
Nonspendable:
Inventory166,001
Restrictedfor:
Debtservice1,089,0175,572,942
Economicdevelopment9,531,51718,324,618
Seniorcitizenprograms10,543
Replacementoftrees511,258
Municipalcourtbuildingandtechnology
541,235
Parkimprovements763,906
Publicsafety2,347,0412,882,939
Capitalprojects13,710,30931,791,42445,501,733
Publicworks5,463,1245,463,124
Other483,404
Assigned:240,255
Unassigned:64,406,346
TotalFundBalances 13,710,30950,222,123144,868,304
TotalLiabilities,DeferredInflowof
ResourcesandFundBalances
$14,714,774$51,645,919$158,276,358
SeeNotestoFinancialStatements21CityofLaPorte2021ACFR
DRAFT 03.04.2022
22CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA4
RECONCILIATIONOFTHEGOVERNMENTALFUNDSBALANCESHEET
TOTHESTATEMENTOFNETPOSITION
September30,2021
Totalfundbalance,governmentalfunds$144,868,304
Amountsreportedforgovernmentalactivitiesinthestatementofnetpositionaredifferentbecause:
Capitalassetsusedingovernmentalactivitiesarenotfinancialresourcesand,therefore,arenotreportedin
thefunds.67,922,582
Certainotherlongtermassets(propertytaxes,courtfines,EMSandotherreceivables)arenotavailableto
paycurrentperiodexpendituresandthereforearenotreportedinthisfundfinancialstatement,butare
reportedinthegovernmentalactivitiesofthestatementofnetposition.2,366,088
Someliabilitiesanddeferredoutflowsandinflowsarenotdueandpayableinthecurrentperiodandare
notincludedinthefundfinancialstatement,butareincludedinthegovernmentalactivitiesofthe
statementofnetposition.
Bondspayable(13,975,000)
Certificatesofobligation(25,845,000)
Premiumonbonds(3,069,538)
Deferredchargeonrefunding412,216
Duetodeveloper(4,596,044)
Compensatedabsences(3,457,239)
Deferredinflows/outflowsrelatedtopensions(361,277)
Deferredinflows/outflowsrelatedtoOPEB5,956,570
Netpensionliability(10,743,564)
TotalOPEBliability(55,711,199)
Theassetsandliabilitiesofcertaininternalservicefundsarenotincludedinthefundfinancialstatements
butareincludedinthegovernmentalactivitiesoftheStatementofNetPosition.22,240,163
NetPositionofGovernmentalActivities$126,007,062
SeeNotestoFinancialStatements23CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA5
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCEPage1of2
GOVERNMENTALFUNDS
FortheYearEndedSeptember30,2021
LaPorte
RestrictedFunds
Redevelopment
GeneralDebtService(Grants)Authority
Revenues
Taxes:
Propertytaxesandpenalties$23,370,584$3,830,236$$5,822,439
Othertaxes98,137
Licensesandpermits650,402
Finesandforfeitures1,550,115187,483
Salesandusetaxes6,702,765
Industrialpayments18,188,121
Franchisetaxes2,996,774
Intergovernmentalrevenues77,868465,327
InvestmentEarnings49,6051,4461,637483
Chargesforservices6,078,174
Miscellaneous576,366303,000
TotalRevenues 60,338,9113,831,682957,4475,822,922
Expenditures
Current:
Generalgovernment12,588,03451,554907,926
Publicsafety21,002,317385,417
Publicworks4,690,723147,491
Facilitiesmaintenance
Healthandsanitation3,247,03317,000
Cultureandrecreation5,860,18428,000
Capitaloutlay 142,345
Debtservice:
Principal3,560,000387,636
Interestandfiscalcharges801,27410,977
Otherdebtserviceexpenditures
TotalExpenditures 47,388,2914,361,274771,8071,306,539
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 12,950,620(529,592)185,6404,516,383
OtherFinancingSources(Uses)
Transfersin57,500
Transfersout(12,719,445)
Saleofcapitalassets
Certificatesofobligationissued
Premiumoncertificatesofobligation
Paymenttobondescrowagent
Proceedsfromsalesofassets
TotalOtherFinancingSources(Uses)(12,661,945)
NetChangeinFundBalance 288,675(529,592)185,6404,516,383
FundBalances,Beginning 64,523,9275,013,5172,660,6044,276,718
FundBalances,Ending$64,812,602$4,483,925$2,846,244$8,793,101
SeeNotestoFinancialStatements24CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA5
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCEPage2of2
GOVERNMENTALFUNDS
FortheYearEndedSeptember30,2021
Nonmajor
CapitalGovernmentalTotalGovernmental
ImprovementsFundsFunds
Revenues
Taxes:
Propertytaxesandpenalties$$$33,023,259
Othertaxes98,137
Licensesandpermits650,402
Finesandforfeitures1,737,598
Salesandusetaxes7,480,79314,183,558
Industrialpayments18,188,121
Franchisetaxes2,996,774
Intergovernmentalrevenues543,195
InvestmentEarnings9,56618,02680,763
Chargesforservices286,5126,364,686
Miscellaneous1,274880,640
TotalRevenues 9,5667,786,60578,747,133
Expenditures
Current:
Generalgovernment5,312596,68214,149,508
Publicsafety1,239,90422,627,638
Publicworks55,5214,893,735
Facilitiesmaintenance
Healthandsanitation3,264,033
Cultureandrecreation12,7965,900,980
Capitaloutlay 2,764,1761,989,2194,895,740
Debtservice:
Principal3,947,636
Interestandfiscalcharges812,251
Otherdebtserviceexpenditures164,693164,693
TotalExpenditures 2,782,2844,046,01960,656,214
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(2,772,718)3,740,58618,090,919
OtherFinancingSources(Uses)
Transfersin2,967,0005,900,0008,924,500
Transfersout(1,024,500)(13,743,945)
Saleofcapitalassets
Certificatesofobligationissued11,545,00011,545,000
Pre
miumoncertificatesofobligation2,119,6932,119,693
Paymenttobondescrowagent
Proceedsfromsalesofassets
TotalOtherFinancingSources(Uses)2,967,00018,540,1938,845,248
NetChangeinFundBalance 194,28222,280,77926,936,167
FundBalances,Beginning 13,516,02727,941,344117,932,137
FundBalances,Ending$13,710,309$50,222,123$144,868,304
SeeNotestoFinancialStatements25CityofLaPorte2021ACFR
DRAFT 03.04.2022
26CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA6
RECONCILIATIONOFTHESTATEMENTOFREVENUES,EXPENDITURES,AND
CHANGESINFUNDBALANCEOFGOVERNMENTALFUNDSTOTHESTATEMENTOFACTIVITIES
FortheYearEndedSeptember30,2021
Amountsreportedforgovernmentalactivitiesinthestatementofactivitiesaredifferentbecause:
Netchangeinfundbalancetotalgovernmentalfunds.26,936,167$
Governmentalfundsreportcapitaloutlaysasexpenditures.Howeverinthestatementofactivitiesthecostof
thoseassetsisallocatedovertheirestimatedusefullivesandreportedasdepreciationexpense.Thisistheamount
(345,886)
bywhichdepreciation($4,833,885)exceededcapitaloutlay($4,487,999)
Governmentalfundsonlyreporttheproceedsfromthedisposalofcapitalassetsandnotthedifferencebetween
thecarryingvalueandtheaccumulateddepreciationoftheasset.Thisistheamountbywhichthecarryingvalue
exceededtheaccumulateddepreciation
(131,394)
Governmentalfundsdonotpresentrevenuesthatarenotavailabletopaycurrentobligations.Incontrast,such
revenuesarereportedintheStatementofActivitieswhenearned.
(83,367)
Bondsandotherdebtproceedsprovidecurrentfinancialresourcestogovernmentalfunds,butissuingdebt
increaseslongtermliabilitiesintheStatementofNetPosition.Repaymentofbondandotherdebtprincipalisan
expenditureinthegovernmentalfund,butrepaymentreducesthelongtermliabilitiesintheStatementofNet
Position.Also,governmentalfundsreporttheeffectofpremiums,discounts,andothersimilaritemswhendebtis
firstissued,whereastheseamountsaredeferredandamortizedinthestatementofactivities
Proceedsfromissuanceoflongtermdebt
(11,545,000)
Premiumfromissuanceoflongtermdebt
(2,119,693)
Principalpaidonbonds3,560,000
Contributionsaretreatedasexpendituresinthefundbasedfinancialstatements,butaretreatedasreductionsin
theCity'snetpension/OPEBliabilityinthestatementofnetposition.Athisamountisthedifferencebetween
contributionsandnetpension/OPEBexpense(revenue)forthecurrentfiscalyear
Pension
2,165,906
OPEB
(4,438,686)
Someexpensesreportedinthestatementofactivitiesdonotrequiretheuseofcurrentfinancialresourcesand
thesearenotreportedasexpendituresingovernmentalfunds:
(Increase)decreaseincompensatedabsences
(25,461)
(Increase)decreaseinduetodeveloper
398,363
Amortizationofdeferredamountonrefunding(118,329)
Amortizationofbondpremiums240,627
Thenetincome(loss)ofcertainactivitiesofinternalservicefundsisreportedwithgovernmentalactivities.
3,400,907
ChangeinNetPositionofGovernmentalActivities$17,894,154
SeeNotestoFinancialStatements27CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA7
STATEMENTOFNETPOSITIONPage1of2
PROPRIETARYFUNDS
September30,2021
BusinessTypeActivitiesEnterpriseFunds
Governmental
Activities
TotalEnterpriseInternalService
UtilityLPAWAAirportFundsFunds
Assets
CurrentAssets:
Cashandcashequivalents12,043,822$$2,030,733$70,187$14,144,742$13,672,717
Investments882,805155,5795,3771,043,7611,080,757
Otherreceivables,netofallowance4,469
Duefromothergovernments119,927
Inventories36,00036,00054,458
Accountsreceivable,netofallowance
fordoubtfulaccounts
1,086,887201,79315,7941,304,474
Accruedinterestreceivable5741014679
TotalCurrentAssets 14,050,0882,388,20691,36216,529,65614,932,328
NoncurrentAssets:
Capitalassets:
LandandImprovements224,308379,632603,940
Constructioninprogress5,490,8985,490,898
Buildingsandimprovements156,649156,649
Improvementsotherthanbuildings72,243,34315,592,1806,147,72693,983,249
Vehiclesandequipment4,163,73047,3714,211,10122,298,519
Lessaccumulateddepreciation(55,529,333)(12,232,002)(4,605,445)(72,366,780)(14,156,830)
TotalNoncurrentAssets 26,749,5953,407,5491,921,91332,079,0578,141,689
TotalAssets 40,799,6835,795,7552,013,27548,608,71323,074,017
DeferredOutflows
Deferredoutflowsrelatedtopensions455,200455,200
DeferredoutflowsrelatedtoOPEB1,329,9001,329,900
TotalDeferredOutflows 1,785,1001,785,100
SeeNotestoFinancialStatements28CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA7
STATEMENTOFNETPOSITIONPage2of2
PROPRIETARYFUNDS
September30,2021
BusinessTypeActivitiesEnterpriseFunds
Governmental
Activities
TotalEnterpriseInternalService
UtilityLPAWAAirportFundsFunds
Liabilities
Currentliabilities:
Accountspayable245,527114,780360,30772,505
Accruedwagespayable
110,206862111,068
Accruedliabilities109,840109,84026,322
Unearnedrevenue256256
Customerdeposits653,4981,500654,998
Claimsandjudgments685,283
LongTermDebt,CurrentPortion
Compensatedabsences
8,1588,158
TotalCurrentLiabilities 1,127,229114,7802,6181,244,627784,110
NoncurrentLiabilities:
Compensatedabsences156,013156,01349,744
Netpensionliability1,107,8001,107,800
NetOPEBliability7,035,8007,035,800
TotalNoncurrentLiabilities 8,299,6138,299,61349,744
TotalLiabilities 9,426,842114,7802,6189,544,240833,854
DeferredInflowsofResources
Deferredinflowsrelatedtopensions495,800495,800
DeferredinflowsrelatedtoOPEB580,200580,200
TotalDeferredInflowsofResources 1,076,0001,076,000
NetPosition
Investmentincapitalassets26,749,5953,407,5491,921,91332,079,0578,141,689
Unrestricted5,332,3462,273,42688,7447,694,51614,098,474
TotalNetPosition$32,081,941$5,680,975$2,010,657$39,773,573$22,240,163
SeeNotestoFinancialStatements29CityofLaPorte2021ACFR
DRAFT 03.04.2022
30CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA8
STATEMENTOFREVENUES,EXPENSES,ANDCHANGESINFUNDNETPOSITION
PROPRIETARYFUNDS
FortheYearEndedSeptember30,2021
BusinessTypeActivitiesEnterpriseFunds
Governmental
Activities
TotalEnterpriseInternalService
Funds
UtilityLPAWAAirportFunds
OperatingRevenues
Chargesforservices8,700,852$$2,071,408$63,732$10,835,992$10,544,612
Miscellaneous73,503
TotalOperatingRevenues 8,700,8522,071,40863,73210,835,99210,618,115
OperatingExpenses
Personnel3,604,67433,5043,638,1781,091,355
Suppliesandmaterials258,8206,4801,578266,8788,564,947
Purchasedwater1,142,6101,142,610
Otherservices3,477,214440,33054,4023,971,946
Depreciation1,713,985362,766166,4142,243,1651,777,311
TotalOperatingExpenses 9,054,6931,952,186255,89811,262,77711,433,613
OperatingIncome(Loss)(353,841)119,222(192,166)(426,785)(815,498)
NonOperatingRevenues(Expenses)
Investmentearnings(loss)8,3421,312599,7138,528
Gain/lossondisposalof
capitalassets
161,371
TotalNonOperatingRevenues 8,3421,312599,713169,899
Income(Loss)BeforeContributions
andTransfers
(345,499)120,534(192,107)(417,072)(645,599)
ContributionsandTransfers
Capitalcontributions125,590125,590
Transfersfromotherfunds850,000850,0004,067,091
Transfertootherfunds(74,201)(2,030)(830)(77,061)(20,585)
TotalContributionsandTransfers
775,799123,560(830)898,5294,046,506
ChangeinNetPosition 430,300244,094(192,937)481,4573,400,907
NetPosition,Beginning 31,651,6415,436,8812,203,59439,292,11618,839,256
NetPosition,Ending$32,081,941$5,680,975$2,010,657$39,773,573$22,240,163
SeeNotestoFinancialStatements31CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA9
STATEMENTOFCASHFLOWSPage1of2
PROPRIETARYFUNDS
FortheYearEndedSeptember30,2021
BusinesstypeActivitiesEnterpriseFunds
Governmental
TotalEnterpriseActivitiesInternal
UtilityLPAWAAirportFundsServiceFunds
CashFlowsfromOperatingActivities
Receiptsfromcustomersandusers$8,639,388$1,989,585$63,174$10,692,147$10,617,298
Disbursedforpersonnelservices(3,707,559)(33,504)(3,741,063)(1,082,990)
Disbursedforgoodandservicestosuppliers(4,393,929)(2,449,163)(55,980)(6,899,072)(8,530,260)
NetCashProvided(Used)byOperatingActivities
537,900(459,578)(26,310)52,0121,004,048
CashFlowsFromNoncapitalFinancingActivities
Transfersfromotherfunds850,000850,0004,067,091
Capitalcontributions125,590125,590
Transfertootherfunds(74,201)(2,030)(830)(77,061)(20,585)
NetCashProvided(Used)byNoncapitalFinancialActivities
775,799123,560(830)898,5294,046,506
CashFlowsfromCapital&RelatedFinancingActivities
Proceedsfromthesaleofequipment161,371
Acquisitionandconstructionofcapitalassets(1,739,886)(1,739,886)(2,299,719)
NetCashProvided(Used)byCapital&Related
FinancingActivities
(1,739,886)(1,739,886)(2,138,348)
CashFlowsfromInvestingActivities
Purchaseofinvestments(1,059,887)(186,787)(6,456)(1,253,130)8,528
InterestReceived8,9101,4126310,385(1,297,550)
Salesofinvestments419,23473,0032,865495,102471,712
NetCashProvided(Used)byInvestingActivities(631,743)(112,372)(3,528)(747,643)(817,310)
NetIncrease(Decrease)inCashandCashEquivalents
(1,057,930)(448,390)(30,668)(1,536,988)2,094,896
Cashandcashequivalents,beginning13,101,7522,479,123100,85515,681,73011,577,821
CashandCashEquivalents,Ending$12,043,822$2,030,733$70,187$14,144,742$13,672,717
SeeNotestoFinancialStatements32CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA9
STATEMENTOFCASHFLOWSPage2of2
PROPRIETARYFUNDS
FortheYearEndedSeptember30,2021
BusinesstypeActivitiesEnterpriseFunds
Governmental
TotalEnterpriseActivitiesInternal
UtilityLPAWAAirportFundsServiceFunds
ReconciliationofOperatingIncome(Loss)to
NetCashProvided(Used)byOperatingActivities
Operatingincome(loss)$(353,841)$119,222$(192,166)$(426,785)$(815,498)
Adjustmentstoreconcileoperatingincome(loss)tonetcash
provided(used)byoperatingactivities:
Depreciation1,713,985362,766166,4142,243,1651,777,311
(Increase)decreaseinaccountsreceivable(70,565)(81,823)(814)(153,202)(817)
(Increase)ininventories(3,000)(3,000)(971)
Increase(decrease)inaccountspayable(654,895)(859,743)(1,514,638)(9,287)
Increase(decrease)indeferredoutflowpensions(82,500)(82,500)
Increase(decrease)indeferredoutflowOPEB(213,100)(213,100)
Increase(decreaseinaccruedliabilities47,69547,6954,233
Increase(decrease)inunearnedrevenue256256
Increase(decrease)incustomerdeposits9,1019,101
Increase(decrease)inclaims44,945
Increase(decrease)incompensatedabsences1,0191,0194,132
Increase(decrease)innetpensionliability(100,699)(100,699)
Increase(decrease)innetOPEBliability(156,000)(156,000)
(Increase)decreaseindeferredinflowpensions(90,000)(90,000)
(Increase)decreaseindeferredinflowOPEB490,700490,700
NetCashProvided(Used)byOperatingActivities$537,900$(459,578)$(26,310)$52,012$1,004,048
SeeNotestoFinancialStatements33CityofLaPorte2021ACFR
DRAFT 03.04.2022
34CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS
Note1SummaryofSignificantAccountingPolicies
TheCityofLaPorte,Texas(theͻ/źƷǤͼΜwasincorporatedunderthelawsoftheStateofTexasonAugust10,1892.TheCity
operatesunderaͻ/ƚǒƓĭźƌağƓğŭĻƩͼformofgovernmentandprovidesthefollowingservicesasauthorizedbyitscharter:
publicsafety,developmentservices,publichealthandwelfare,cultureandrecreationandwaterworks.
TheaccountingandreportingpoliciesoftheCityrelatingtothefundsincludedintheaccompanyingbasicfinancialstatements
conformtoU.S.generallyacceptedaccountingpolicies(GAAP)applicabletostateandlocalgovernmentswhichincludethe
principlesprescribedbytheGovernmentalAccountingStandardsBoard(GASB),theAmericanInstituteofCertifiedPublic
AccountantsandtheFinancialAccountingStandardsBoard.ThemoresignificantaccountingpoliciesoftheCityareprescribed
below.
A.ReportingEntity
The/źƷǤƭbasicfinancialstatementsincludetheaccountsofallCityoperations.TheCity,withitselectedgoverningbodyof
mayorandeightcouncilmembers,isconsideredaprimarygovernment.AsrequiredbyGAAP,thebasicfinancialstatements
includetheCityanditscomponentunits,entitiesforwhichthegovernmentisconsideredtobefinanciallyaccountable.
Blendedcomponentunits,althoughlegallyseparateentities,areinsubstance,partoftheŭƚǝĻƩƓƒĻƓƷƭoperations.All
componentunitshavebeenincludedasblendedcomponentunitsbecauseofthesignificanceoftheiroperationsandfinancial
relationshipswiththeCity.
TheLaPorteAreaWaterAuthority(theͻ!ǒƷŷƚƩźƷǤͼΜisgovernedbyafivememberboardappointedbytheCityCouncil.
Althoughitisalegallyseparateentity,theAuthorityprovidesservicesalmostexclusivelyforthe/źƷǤƭwateroperationsand
isinsubstanceapartofthe/źƷǤƭprimaryoperations.TheAuthoritywascreatedbytheCitytofinancestheoperations
involvedinobtainingsurfacewatersuppliesandconvertingthesesuppliestopotablewater.Thiswaterissoldprimarilyto
theCity(86%)withtheremainderbeingsoldtootherneighboringpoliticalsubdivisions.TheoperationsoftheAuthorityare
reportedasaproprietaryfundtype.
TheLaPorteRedevelopmentAuthorityisgovernedbyaninememberboardappointedbytheMayorwiththeapprovalof
CityCouncil.TheLaPorteRedevelopmentAuthorityprovidesbenefitsexclusivelyfortheCitythroughreinvestmentfinancing
ofadvaloremtaxes,whichareutilizedforcapitalimprovementsfortheCity.TheLaPorteRedevelopmentAuthorityis
presentedasagovernmentalfundtype.
tion4BSalesTaxCorporationprovidesservicesthatexclusivelybenefitstheCityandisgovernedbyasevenmember
TheSec
boardappointedbyCityCouncil.TheSection4BSalesTaxCorporationispresentedasagovernmentalfundtype.
TheEmergencyServiceDistrict(theͻ5źƭƷƩźĭƷͼΜprovidespublicsafetyservicesexclusivelytotheCity.TheDistrictisgoverned
byasevenmemberboardappointedbyCityCouncil.TheDistrictisagovernmentalfundtype.
TheStreetMaintenanceComponentUnitprovidesinfrastructureimprovementsexclusivelytotheCity.CityCouncildirects
staffoperationsthroughtheannualbudgetprocess.
CompletefinancialstatementsforeachoftheindividualcomponentunitsmaybeobtainedthroughtheCity.
35CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
B.GovernmentwideFinancialStatements
Thegovernmentwidefinancialstatements(i.e.,theStatementofNetPositionandtheStatementofActivities)report
eCityasawhole.Thegovernmentalactivitiescolumnincorporatesdatafromgovernmentalfundsand
informationaboutth
internalservicefunds,whilebusinesstypeactivitiesincorporatedatafromthe/źƷǤƭenterprisefunds.Separatefinancial
statementsareprovidedforgovernmentalfundsandproprietaryfunds.
Asageneralrule,theeffectofinterfundactivityhasbeeneliminatedfromthegovernmentwidefinancialstatements.
Exceptionstothisgeneralrulearepaymentsforinterfundservicesprovidedandotherchargesbetweenthe/źƷǤƭvarious
otherfunctions.Eliminationofthesechargeswoulddistortthedirectcostsandprogramrevenuesreportedforthevarious
functionsconcerned
C.FundFinancialStatements
Thefundfinancialstatementsprovideinformationaboutthe/źƷǤƭfundsandblendedcomponentunits.Separatestatements
foreachfundcategoryΑgovernmentalandproprietaryΑarepresented.Theemphasisoffundfinancialstatementsison
majorgovernmentalandenterprisefunds,eachdisplayedinaseparatecolumn.Allremaininggovernmentalfundsare
aggregatedandreportedasnonmajorfunds.Majorindividualgovernmentalandenterprisefundsarereportedasseparate
fundsinthefundfinancialstatements.
TheCityreportsthefollowingmajor GovernmentalFunds:
GeneralFund
otherfund.Theprincipal
TheGeneralFundisusedtoaccountforallfinancialtransactionsthatarenotaccountedforinan
sourcesofrevenuesoftheGeneralFundarepropertytaxes,salesandusetaxes,franchisetaxes,licensesandpermits,and
finesandforfeitures.Expendituresareforgeneralgovernment,publicsafety,publicworksandothercommunityservices.
DebtServiceFund
TheDebtServiceFundisusedtoaccountforthepaymentofinterestandprincipalonallgenerallongtermdebtoftheCity
exceptforcapitalleasesforwhichareaccountedforintheGeneralFund.TheprimarysourceofrevenuefortheDebtService
Fundisgeneralpropertytaxes.
CapitalImprovementsFund
ThisfundisusedtoaccountforprojectsthataregenerallysmallinnatureandaffectthegeneraloperationoftheCity.
RestrictedFund
Thisfundisusedtoaccountforfundsreceivedfromanothergovernmentororganizationtobeusedforthespecificpurpose
activityorfacility.
LaPorteRedevelopmentAuthorityFund
TheLaPorteRedevelopmentAuthorityisusedtoaccountforthedispositionofpropertytaxescollectedonspecificparcels
withintheboundariesofLaPorteTaxIncrementReinvestmentZoneNo.1fortheexclusivebenefittopaydevelopersfor
capitalimprovements.
36CityofLaPorte2021ACFR
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CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
C.FundFinancialStatements(continued)
TheCityreportsthefollowingmajor EnterpriseFunds:
The UtilityFund isusedtoaccountforoperationsofthewaterandsewerservicestotheresidentsoftheCity.All
activitiesnecessarytoprovidesuchservicesareaccountedforinthisfund,butnotlimitedtoadministration,
operationsandmaintenanceofthewaterandsewersystemandbillingandcollectionactivities.Thefundalso
accountsfortheaccumulationofresourcesfor,andthepaymentof,longtermdebtprincipalandinterestforwater
andsewerdebt.Allcostsarefinancedthroughchargestoutilitycustomerswithratesreceivedregularlyandadjusted
ifnecessarytoensureintegrityofthefund.
LaPorteAreaWaterAuthorityFund isusedtoaccountforrevenuesandexpensesrelatedtoobtainingrawsurface
waterandconvertingittopotablewater.
AirportFund isusedtoaccountforfinancialactivitiesoftheairportwhichincludesrentals,grantsandother
revenues.
Additionally,theCityreportstheInternalServiceFundswhichareusedtoaccountfortheMotorPool,Technologyand
InsuranceserviceprovidetootherdepartmentsoftheCityonacostreimbursementbasis.
DuringthecourseofoperationstheCityhasactivitybetweenfundsforvariouspurposes.Anyresidualbalancesoutstanding
cesarereportedinfundfinancialstatements,certain
atyearendarereportedasduefrom/tootherfunds.Whilethesebalan
eliminationsaremadeinthepreparationofthegovernmentwidefinancialstatements.Balancesbetweenthefundsincluded
inthegovernmentalactivities(i.e.,thegovernmentalandinternalservicefunds)areeliminatedsothatonlythenetamount
isincludedasinternalbalancesinthegovernmentalactivitiescolumn.Similarly,balancesbetweenthefundsincludedin
businesstypeactivities(i.e.,theenterprisefunds)areeliminatedsothatonlythenetamountisincludedasinternalbalances
inthebusinesstypeactivitiescolumn.
Further,certainactivityoccursduringtheyearinvolvingtransfersofresourcesbetweenfunds.Infundfinancialstatements
theseamountsarereportedatgrossamountsastransferin/out.Whilereportedinfundfinancialstatements,certain
eliminationsaremadeinthepreparationofthegovernmentwidefinancialstatements.Transfersbetweenthefundsincluded
ingovernmentalactivitiesareeliminatedsothatonlythenetamountisincludedastransfersingovernmentalactivities
column.Similarly,balancesbetweenthefundsincludedinbusinesstypeactivitiesareeliminatedsothatonlythenetamount
isincludedastransfersinthebusinesstypeactivitiescolumn.
D.MeasurementFocusandBasisofAccounting
edbytheapplicablemeasurementfocusandbasisof
Theaccountingandfinancialreportingtreatmentisdetermin
accounting.Measurementfocusindicatesthetypeofresourcesbeingmeasuredsuchascurrentfinancialresourcesor
economicresources.Thebasisofaccountingindicatesthetimingoftransactionsoreventsforrecognitioninthefinancial
statements.
Thegovernmentwidefinancialstatementsarereportedusingtheeconomicresourcesmeasurementfocusandtheaccrual
basisofaccounting.Revenuesarerecordedwhenearnedandexpensesarerecordedwhenaliabilityisincurred,regardless
ofthetimingofrelatedcashflows.Propertytaxesarerecognizedasrevenuesintheyearforwhichtheyarelevied.Grants
andsimilaritemsarerecognizedasrevenuesassoonasalleligibilityrequirementsimposedbytheproviderhavebeenmeet.
37CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
D.MeasurementFocusandBasisofAccounting(continued)
Thegovernmentalfundfinancialstatementsarereportedusingthecurrentfinancialresourcesmeasurementfocusandthe
modifiedaccrualbasisofaccounting.Revenuesarerecognizedassoonastheyarebothmeasurableandavailable.Revenues
areconsideredtobeavailablewhentheyarecollectiblewithinthecurrentperiodorsoonenoughthereaftertopayliabilities
ofthecurrentperiod.ForthispurposetheCityconsidersrevenuestobeavailableiftheyarecollectedwithin60daysofthe
endofthecurrentfiscalperiod.Expendituresgenerallyarerecordedwhenaliabilityisincurred,asunderaccrualaccounting.
However,debtserviceexpenditures,aswellasexpendituresrelatedtocompensatedabsencesandclaimsandjudgements,
arerecordedonlywhenpaymentisdue.Generalcapitalassetacquisitionsarereportedasexpendituresingovernmental
funds.Issuanceoflongtermdebtarereportedasotherfinancingsources.
Propertytaxes,salestaxes,franchisetaxes,courtfines,andinterestassociatedwiththecurrentperiodareallconsideredto
besusceptibletoaccrualandsohavebeenrecognizedasrevenuesofthecurrentfiscalperiod.Entitlementsarerecordedas
revenueswhenalleligibilityrequirementsaremet,includinganytimerequirements,andtheamountisreceivedduringthe
periodorwithintheavailabilityperiodforthisrevenuesource(within60daysofyearend).Expendituredrivengrantsare
recognizedasrevenuewhenthequalifyingexpenditureshavebeenincurredandallothereligibilityrequirementshavebeen
met,andtheamountisreceivedduringtheperiodofavailabilityperiodforthisrevenuesource(within60daysofyearend).
lywhencashisreceivedbytheCity.
Allotherrevenueitemsareconsideredtobemeasurableandavailableon
Theproprietaryfundsarereportedusingtheeconomicresourcesmeasurementfocusandtheaccrualbasisofaccounting.
E.CashandCashEquivalentsandInvestments
Cashisdefinedascurrency,demanddepositswithbanksandotherfinancialinstitutions,andanyotherkindofaccount
thathasthegeneralcharacteristicsofdemanddepositswherefundsmaybeaddedorwithdrawnatanytimewithout
penaltyorpriornotice.Cashequivalentsaredefinedasliquidinvestmentsthatarebothreadilyconvertibletoknown
amountsofcashandsoneartheirmaturitytheypresentinsignificantriskorchangesinvaluebecauseofchangesininterest
rates.Onlyinvestmentswithoriginalmaturitiesofthreemonthsorlessqualifyunderthisdefinition.
TheCityreportsallinvestmentsatfairvalue,exceptforinvestmentpositionsinexternalinvestmentpools,suchasTexas
CLASS,TexPool,TexSTARandLOGIC,whicharereportedatamortizedcost.TheTexasCLASSBoardofTrustees,whichis
comprisedofactivemembersofthepoolandelectedbytheparticipantsguidedbytheAdvisoryBoard,overseesthe
managementofTexasCLASS.TheStateComptrollerofPublicAccountsoverseesTexPool.LOGICisdirectedbyagoverning
boardofexperiencedlocalgovernmentofficials,financedirectorsandtreasurersandismanagedbyateamofindustry
leadersthatarefocusedonprovidingprofessionalinvestmentservices.FederatedInvestorsisthefullserviceprovidertothe
poolsmanagingtheassetsprovidingparticipantservicesandarrangingforallcustodyandotherfunctionsinsupportofthe
ƦƚƚƌƭoperationsundercontractwiththeComptroller.TexSTARisalocalgovernmentinvestmentpoolcreatedunderthe
TexasInterlocalCooperationAct.TexSTARisoverseenbyaGoverningBoardconsistingofindividualsfromparticipating
governmententitiesinthepoolandarepresentativefromeachadministrator.ThebusinessandaffairsofTexSTARare
managedbytheBoard.Inaddition,TexSTARhasanadvisoryboardcomposedofparticipantsinTexSTARandotherpersons
whodonothaveabusinessrelationshipwithTexSTARthatprovidefeedbacktotheBoard.JPMorganInvestment
Management,Inc.providesinvestmentmanagement,fundaccounting,transferagencyandcustodialservicesforthepool
andFirstSouthwest,adivisionofHilltopSecuritiesprovidesadministrative,marketingandparticipantservices.Theportfolio
isrestrictedtoU.S.governmentsecurities,agenciesandinstrumentalities,andfullycollateralizedrepurchaseagreements
havingadefinedterminationdate.UnlikemoneymarketmutualfundswhichareregisteredwiththeSecurityandExchange
Commission,TexSTARdoesnotoperateinamannerconsistentwiththeRule2a7oftheInvestmentCompanyActof1940.
TexSTARisinfullcompliancewithGASB79andreportsitsinvestmentsusingfairvalue.
38CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
E.CashandCashEquivalentsandInvestments(continued)
The/źƷǤƭlocalgovernmentinvestmentpoolsarerecordedatamortizedcostsaspermittedbyGASBStatementNo.79,
CertainInvestmentPoolsandPoolParticipants.
TheCityreportsallinvestments,exceptexternalinvestmentpools,atfairvaluebasedonquotedmarketpricesatyearend
date.TheCitycategorizesfairvaluemeasurementsofitsinvestmentsbasedonthehierarchyestablishedbygenerally
acceptedaccountingprinciples.Thefairvaluehierarchy,whichhasthreelevels,isbasedonthevaluationinputsusedto
measureanğƭƭĻƷƭfairvalue:Level1inputsarequotedpricesinactivemarketsforidenticalassets;Level2inputsare
significantotherobservableinputs;Level3inputsaresignificantunobservableinputs.
F.Receivables
Allreceivablesarereportedattheirgrossvalueand,whereappropriate,arereducedbytheestimatedportionthatisexpected
tobeuncollectible.
G.Inventory
Inventoriesarevaluedatcostsusingthefirstin/firstout(FIFO)method.Thecostsofgovernmentalfundtypeinventoriesare
recordedasexpenditureswhenconsumedratherthanwhenpurchased.Aportionofthefundbalanceisclassifiedasnon
spendabletoreflectminimuminventoryquantitiesconsiderednecessaryforthe/źƷǤƭcontinuingoperations.
H.CapitalAssets
Capitalassetsarereportedintheapplicablegovernmentalorbusinesstypeactivitiescolumninthegovernmentwide
escapitalassetswithaninitial,individualcostof$5,000orgreaterandanestimateduseful
financialstatements.TheCitydefin
lifeinexcessofoneyear.
AstheCityconstructsoracquirescapitalassetseachperiod,includinginfrastructureassets,theyarecapitalizedandreported
athistoricalcost.Thereportedvalueexcludesnormalmaintenanceandrepairswhichareessentiallyamountsspentin
relationtocapitalassetsthatdonotincreasecapacityorefficiencyoftheitemorincreaseitsestimatedusefullife.Donated
capitalassetsarerecordedatacquisitioncost,whichisthepricethatwouldbepaidtoacquireanassetwithequivalentservice
potentialattheacquisitiondate.
Landandconstructioninprogressarenotdepreciated.Theremaindercapitalassetsaredepreciatedusingthestraightline
methodoverthefollowingestimatedusefullives.
Estimated
UsefulLife
AssetDescription
Buildings20years
Buildingimprovements20years
Infrastructure2030years
Vehicles410years
Machineryandequipment410years
Waterandsewersystems1020years
39CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
I.CompensatedAbsences
The/źƷǤƭemployeesearnvacationandsickleave,whichmayeitherbetakenoraccumulated,uptoacertainamount,until
paiduponterminationorretirement.Forallfunds,thisliabilityreflectsamountsattributabletocumulativeemployeeservices
alreadyrendered,wherethepaymentisprobableandcanbereasonablyestimated.Thecurrentandlongtermportionof
thegovernmentalfundtypeliabilitiesarerecordedinthegovernmentwidefinancialstatements.Aliabilityforthoseamounts
isrecordedinthegovernmentalfundsonlyiftheliabilityhasmaturedasaresultofemployeeresignationsorretirements.
Theproprietaryfundtypeliabilityisrecordedasaliabilityintheindividualproprietaryfundssincepaymentwillbemade
fromtheresourcesofthesefunds.
lpaymentofthesebenefitsareasfollows:
Policiesrelatingtotheaccrua
VacationΑEmployeesearnfrom1025daysofvacationperyear.Uponseparation,employeesarepaidforall
accumulatedvacationleave(uptooneandonehalftimestheirannualaccrualrate).
SickleaveΑFulltime8houremployeesaccrued3.70hoursperpayperiod.Fulltime24houremployeesaccrue5.91
hoursperpayperiodandcivilserviceemployeesaccrued15dayspercalendaryear.Themaximumsickleavetime
whichmaybeaccumulatedbyanyemployeeshallbe90daysforregularfulltimeemployees.For24hourshift
personnel,themaximumaccrualis1,152hours.Civilserviceemployeesmayaccrueunlimitedsickleave.
J.NetPositionFlowAssumption
SometimestheCitywillfundoutlaysforaparticularpurposefrombothrestricted(e.g.,restrictedbondorgrantproceeds)
andunrestrictedresources.InordertocalculatetheamountstoreportasrestrictedΑnetpositionandunrestrictedΑnet
positioninthegovernmentwideandproprietaryfundfinancialstatements,aflowassumptionmustbemadeabouttheorder
inwhichtheresourcesareconsideredtobeapplied.Itisthe/źƷǤƭpolicytoconsiderrestrictedΑnetpositiontohavebeen
depletedbeforeunrestrictedΑnetpositionisapplied.
K.FundBalanceFlowAssumption
SometimestheCitywillfundoutlaysforaparticularpurposefrombothrestrictedandunrestrictedresources(thetotalof
committed,assigned,andunassignedfundbalance).Inordertocalculatetheamountstoreportasrestricted,committed,
assigned,andunassignedfundbalanceinthegovernmentalfundfinancialstatementsaflowassumptionmustbemadeabout
theorderinwhichtheresourcesareconsideredtobeapplied.Itisthe/źƷǤƭpolicytoconsiderrestrictedfundbalanceto
havebeendepletedbeforeusinganyofthecomponentsofunrestrictedfundbalance.Further,whenthecomponentsof
unrestrictedfundbalancecanbeusedforthesamepurpose,committedfundbalanceisdepletedfirst,followedbyassigned
fundbalance.Unassignedfundbalanceisappliedlast.
L.NetPositionClassifications
Classificationofnetpositionincludesthreecomponentsasfollows:
NetinvestmentincapitalassetsΑThiscomponentofnetpositionconsistsofcapitalassets,includingrestricted
capitalassets,netofaccumulateddepreciationandreducedbytheoutstandingbalancesofanybonds,notesor
ferredinflowsofresourcesfroma
otherborrowings,premiums,discounts,anddeferredoutflowsofresourcesorde
refunding.
RestrictedΑThiscomponentofthenetpositionconsistsofconstraintsplacedonnetassetusethroughexternal
constraintsimposedbycreditors,grantors,contributors,orlawsorregulationsofothergovernmentsorconstraints
imposedbylawthroughcontractualprovisionsorenablinglegislation.
40CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
L.NetPositionClassifications(continued)
UnrestrictednetpositionΑThiscomponentofnetpositionconsistsofnetpositionthatdoesnotmeetthedefinition
ofͻƩĻƭƷƩźĭƷĻķͼorͻƓĻƷinvestmentincapitalğƭƭĻƷƭ͵ͼ
M.FundBalance
Fundbalanceofgovernmentalfundsisreportedinvariouscategoriesbasedonthenatureofanylimitationsrequiringthe
useofresourcesforspecificpurposes.TheCityitselfcanestablishlimitationsontheuseofresourcesthrougheithercomment
(committedfundbalance)oranassignment(assignedfundbalance).
Thecommittedfundbalanceclassificationincludesamountsthatcanbeusedonlyforspecificpurposesdeterminedbya
formalactionoftheCityCouncil,highestlevelofdecisionmakingauthority.TheCityCouncilisthehighestlevelofdecision
makingauthorityfortheCitythatcan,byadoptionofaresolutionpriortotheendofthefiscalyear,commitfundbalance.
Once,adopted,thelimitationimposedbytheresolutionremainsinplaceuntilasimilaractionistaken(theadoptionof
anotherresolution)toremoveorrevisethelimitation.
AmountintheassignedfundbalanceclassificationareintendedtobeusedbytheCityforspecificpurposes,butdonotmeet
thecriteriatobeclassifiedascommitted.TheCityCouncilhasbyresolutionauthorizedtheCityManagerunderthe
uncilmayalsoassignfundbalanceasitdoes
authorizationoftheFiscalAffairsCommitteetoassignfundbalance.TheCityCo
whenappropriatingfundbalancetocoveragapbetweenestimatedrevenuesandappropriationsinthesubsequentǤĻğƩƭ
appropriatedbudget.Unlikecommitments,assignmentsgenerallyonlyexisttemporarily.Inotherwords,anadditionalaction
doesnotnormallyhavetobetakenfortheremovalofanassignment.Conversely,asdiscussedabove,anadditionalactionis
essentialtoeitherremoveorreviseacommitment.
TheCitystrivestomaintainaminimumreservebalanceof90to120daysfortheGeneralFundandUtilityFund,and60to90
ndituresinallotherfundsasoutlinedinthe/źƷǤƭFinancialManagementPoliciesasadoptedbyCity
daysofoperatingexpe
Councilbyresolution.
N.ProgramRevenues
Amountsreportedasprogramrevenuesinclude1)chargestocustomersorapplicantswhopurchase,use,ordirectlybenefit
fromgoods,services,orprivilegesprovidedbyagivenfunctionorsegmentand2)grantsandcontributionsthatarerestricted
tomeetingtheoperationalorcapitalrequirementsofaparticularfunctionorsegment.Alltaxes,includingthosededicated
forspecificpurposes,andotherinternallydedicatedresourcesarereportedasgeneralrevenuesratherthanprogram
revenues.
O.GeneralandDebtServicePropertyTaxes
AlltaxesduetotheCityonrealorpersonalpropertyarepayableattheOfficeoftheCityAssessorCollectorandmaybepaid
eafteras
atanytimeafterthetaxrollsfortheyearhavebeencompletedandapproved,whichisOctober1,orassoonther
practicable.TaxesaredueuponreceiptandalltaxesnotpaidpriortoFebruary1aredeemeddelinquentandaresubjectto
suchpenaltyandinterestsetforthbythePropertyTaxCode.AllpropertylocatedwithintheCitylimitsonthefirstdayof
JanuaryofeachyeararechargedwithaspeciallieninfavoroftheCityfromsuchdatefortaxesduethereon.
TheadvaloremtaxrateisallocatedeachyearbetweentheGeneralFundandtheDebtServiceFund.Thefullamount
estimatedtoberequiredfordebtserviceonthegeneralobligationdebtisprovidedbythedebtservicetaxtogetherwith
interestearnedintheDebtServiceFund.
41CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
P.IndustrialPayments
Asignificantportionofthe/źƷǤƭrevenueisderivedfromseparatecontractualagreementswitheachindustrialcompanythat
itorialjurisdiction(knownastheͻźƓķǒƭƷƩźğƌķźƭƷƩźĭƷͼΜ͵Thesecompanieshaveagreedtopayan
lieswithinthe/źƷǤƭextraterr
amountͻźƓlieuofƷğǣĻƭͼintheunannexedareawithinthe/źƷǤƭextraterritorialjurisdiction.Inthecurrentcontracts,the
entitiesagreetopaytheCityapercentageofwhattheadvaloremtaxeswouldhavebeenhadtheentitiesland,
improvements,andinventorybeenwithinthecorporatelimitsoftheCity.
Q.ProprietaryFundsOperatingandNonoperatingRevenuesandExpenses
Proprietaryfundsdistinguishoperatingrevenuesandexpensesfromnonoperatingitems.Operatingrevenuesandexpenses
generallyresultfromprovidingservicesandproducinganddeliveringgoodsinconnectionwiththeproprietaryŅǒƓķƭ
principalongoingoperations.Theprincipaloperatingrevenuesoftheenterprisefundsarechargestocustomersforsalesand
services.Operatingexpensesfortheenterprisefundsandinternalservicefundincludethecostofsalesandservices,
administrativeexpensesanddepreciationoncapitalassets.Allrevenuesnotmeetingthisdefinitionarereportedasnon
operatingrevenuesandexpenses.
R.BudgetaryInformation
AnnualbudgetsareadoptedonabasisconsistentwithGAAP.Annualappropriatedbudgetsareadoptedforthegeneral,
specialrevenuefundsanddebtservicefunds.Allannualappropriationslapseatfiscalyearend.Projectlengthfinancialplans
areadoptedforallcapitalprojectsfundsandarerevisedannually.
S.DeferredOutflows/InflowsofResources
Deferredoutflowsandinflowsofresourcesarereportedinthefinancialpositionasdescribedbelow:
A deferredoutflowofresources isaconsumptionofagovernment'snetposition(adecreaseinassetsinexcessofany
relateddecreaseinliabilitiesoranincreaseinliabilitiesinexcessofanyrelatedincreaseinassets)bythegovernmentthat
isapplicabletoafuturereportingperiod.TheCityhasthreeitemsthatqualifyforreportinginthiscategory:
DeferredoutflowsorresourcesforrefundingReportedinthegovernmentwidestatementofnetposition,this
deferredchargeonrefundingresultsfromthedifferenceinthecarryingvalueofrefundeddebtandits
reacquisitionprice.Thisamountisdeferredandamortizedovertheshorterofthelifeoftherefundedorrefunding
debt.
DeferredoutflowsofresourcesforpensionΑReportedinthegovernmentwidefinancialstatementofnetposition,
thisdeferredoutflowresultsfrompensionplancontributionsmadeafterthemeasurementdateofthenet
pensionliabilityandtheresults1)differencesbetweenprojectedandactualearningsonpensionplan
investments;2)changesinactuarialassumptions;3)differencesbetweenexpectedandactualactuarial
experiencesand4)changesinthe/źƷǤƭproportionalshareofpensionliabilities.Thedeferredoutflowsof
resourcesrelatedtopensionsresultingfrom/źƷǤƭcontributionssubsequenttothemeasurementdatewillbe
recognizedasareductionofthenetpensionliabilityinthenextfiscalyear.Thedeferredoutflowsresultingfrom
differencesbetweenprojectedandactualearningsonpensionplaninvestmentswillbeamortizedoveraclosed
fiveyearperiod.Theremainingpensionrelateddeferredoutflowswillbeamortizedovertheexpectedremaining
servicelivesofallemployees(activeandinactiveemployees)thatareprovidedwithpensionsthroughthepension
plan.
42CityofLaPorte2021ACFR
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CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
S.DeferredOutflows/InflowsofResources(continued)
Deferredoutflowsofresourcesforotherpostemploymentbenefits(OPEB)otherthanpensionΑReportedinthe
governmentwidefinancialstatementofnetposition,thisdeferredoutflowresultsfromOPEBplancontributions
madeafterthemeasurementdateofthenetOPEBliabilityandtheresultsof1)differencesbetweenprojected
ningsonOPEBplaninvestments;2)changesinactuarialassumptions;3)differencesbetween
andactualear
expectedandactualactuarialexperiencesand4)changesinthe/źƷǤƭproportionalshareofOPEBliabilities.The
deferredoutflowsofresourcesrelatedtoOPEBresultingfromCitycontributionssubsequenttothemeasurement
datewillberecognizedasareductionofthenetOPEBliabilityinthenextfiscalyear.Thedeferredoutflowsresulting
fromdifferencesbetweenprojectedandactualearningsonOPEBinvestmentswillbeamortizedoveraclosed
fiveyearperiod.Theremainingpostemploymentrelateddeferredoutflowswillbeamortizedovertheexpected
remainingservicelivesofallemployees(activeandinactiveemployees)thatareprovidedwithOPEBthroughthe
OPEBplan.
A deferredinflowofresources isanacquisitionofagovernment'snetpositions(anincreaseinassetsinexcessofany
ateddecreaseinassets)bythegovernmentthat
relatedincreaseinliabilitiesoradecreaseinliabilitiesinexcessofanyrel
isapplicabletoafuturereportingperiod.TheCityhasthreeitemsthatqualifyforreportinginthiscategory:
DeferredinflowsofresourcesforunavailablerevenuesReportedonlyinthegovernmentalfundsbalancesheet,
unavailablerevenuesfrompropertytaxesariseunderthemodifiedaccrualbasesofaccounting.Theseamounts
aredeferredandrecognizedasaninflowofresourcesintheperiodthattheamountsbecomeavailable.
DeferredinflowsofresourcesforpensionΑreportedinthegovernmentwidefinancialstatementofnetposition,
thesedeferredinflowsresultprimarilyfrom1)changesinactuarialassumptions;2)differencesbetweenexpected
andactualactuarialexperiencesand3)changesinthe/źƷǤƭproportionalshareofpensionliabilitiesThese
pensionrelateddeferredinflowswillbeamortizedovertheexpectedremainingservicelivesofallemployees
(activeandinactiveemployees)thatareprovidedwithpensionsthroughthepensionplan.
DeferredinflowsofresourcesforOPEBΑReportedinthegovernmentwidefinancialstatementofnetposition,
thisdeferredinflowresultsprimarilyfrom1)changesinactuarialassumptions;and2)differencesbetween
expectedandactualactuarialexperiences.TheseOPEBrelateddeferredinflowswillbeamortizedoverthe
tiveandinactiveemployees)thatareprovidedwithOPEB
expectedremainingservicelivesofallemployees(ac
throughtheOPEBplan.
T.Pensions
ForpurposesofmeasuringthenetpensionliabilityfortheTexasMunicipalRetirementSystem(TMRS),pensionrelated
deferredoutflowsandinflowsofresources,andpensionexpense,CityspecificinformationaboutitsFiduciaryNetPositionin
theTMRSandadditionsto/deductionsfromthe/źƷǤƭFiduciaryNetPositionhavebeendeterminedonthesamebasisasthey
arereportedbyTMRS.Forthispurpose,plancontributionsarerecognizedintheperiodthatcompensationisreportedfor
theemployee,whichiswhencontributionsarelegallydue.Benefitpaymentsandrefundsarerecognizedwhendueand
payableinaccordancewiththebenefitterms.Investmentsarereportedatfairvalue.
ForpurposesofmeasuringthenetpensionliabilityfortheTexasEmergencyServicesRetirementSystem(TESRS),pension
relateddeferredoutflowsandinflowsofresources,andpensionexpense,CityspecificinformationaboutitsFiduciaryNet
PositionintheTESRSandadditionsto/deductionsfromthe/źƷǤƭFiduciaryNetPositionhavebeendeterminedonthesame
basisastheyarereportedbyTESRS.Forthispurpose,plancontributionsarerecognizedintheperiodthatcompensationis
reportedfortheemployee,whichiswhencontributionsarelegallydue.Benefitpaymentsandrefundsarerecognizedwhen
dueandpayableinaccordancewiththebenefitterms.Investmentsarereportedatfairvalue.
43CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
U.PostemploymentHealthcareBenefits
TheCityparticipatesinadefinedbenefitgrouptermlifeinsuranceplan,bothforcurrentandretiredemployees,administered
bytheTexasMunicipalRetirementSystem(TMRS).TheCityreportsthetotalliabilityforthisplanonthegovernmentwide
andproprietaryfundfinancialstatements.TheCityadministersotherpostemploymentbenefitsΛͻht9.ͼΜthroughadefined
benefitmedicalplantoprovidecoverageforeligibleretireesandtheirdependents.InformationregardingtheCitǤƭtotal
OPEBliabilityisobtainedfromTMRSthroughareportpreparedfortheCitybyaw{consultingactuary,GabrielRoeder
Smith&Company,incompliancewithGASBStatementNo.75.
V.UseofEstimates
Thepreparationoffinancialstatements,inconformitywithgenerallyacceptedaccountingprinciples,requiresmanagement
tomakeestimatesandassumptionsthataffectthereportedamountsofassetsandliabilitiesanddisclosureofcontingent
assetsandliabilitiesatthedateofthefinancialstatementsandthereportedamountsofrevenues,expenditures,and
expensesduringthereportingperiod.Actualresultscoulddifferfromthoseestimates.
W.ImplementationofNewStandards
GASBNo.84FiduciaryActivitieswasissuedinJanuary2017andeffectiveforperiodsbeginningDecember15,2019.This
standardestablishescriteriaforidentifyingfiduciaryactivitiesofallstateandlocalgovernments.Thefocusofthecriteria
generallyison(1)whetheragovernmentiscontrollingtheassetsofthefiduciaryactivityand(2)thebeneficiarieswithwhom
afiduciaryrelationshipexists.Separatecriteriaareincludedtoidentifyfiduciarycomponentunitsandpostemployment
benefitarrangementsthatarefiduciaryactivities.TherequirementsofthisStatementwillenhanceconsistencyand
comparabilityby(1)establishingspecificcriteriaforidentifyingactivitiesthatshouldbereportedasfiduciaryactivitiesand
(2)clarifyingwhetherandhowbusinesstypeactivitiesshouldreporttheirfiduciaryactivities.Thisstandardmustbeapplied
retroactivelyandassuchbeginningnetpositionand/orfundbalancehavebeenrestated.TheCityhasevaluatedtheeffects
ofthisstandardandhasdeterminedthatimplementationisnotrequiredornotmaterial.
GASBNo.90MajorityEquityInterests,anamendmentofGASBStatementsNo.14andNo.61wasissuedinAugust2018and
effectiveforperiodsbeginningDecember15,2019.TheprimaryobjectivesofthisStatementaretoimproveconsistencyin
themeasurementandcomparabilityofthefinancialstatementpresentationofmajorityequityinterestsinlegallyseparate
organizationsandtoimprovetherelevanceoffinancialstatementinformationforcertaincomponentunits.Anequityinterest
isafinancialinterestinalegallyseparateorganizationevidencedbytheownershipofsharesoftheƚƩŭğƓźǩğƷźƚƓƭstockorby
otherwisehavinganexplicit,measurablerighttothenetresourcesoftheorganizationthatisusuallybasedonaninvestment
offinancialorcapitalresourcesbyagovernment.Anequityinterestisexplicitandmeasurableifthegovernmenthasapresent
orfutureclaimtothenetresourcesoftheentityandthemethodformeasuringtheŭƚǝĻƩƓƒĻƓƷƭshareoftheĻƓƷźƷǤƭnet
resourcesisdeterminable.TheCityhasdeterminedthatthisStatementdoesnothaveaneffectonthefinancialstatements
asofSeptember30,2021.
nual
StatementNo.98,ͻŷĻAnnualComprehensiveFinancialwĻƦƚƩƷͼ ΑThisStatementestablishestheterm An
ComprehensiveFinancialReport anditsacronym ACFR.Thenewtermandacronymreplaceinstancesof Comprehensive
AnnualFinancialReport anditsacronymingenerallyacceptedaccountingprinciplesforstateandlocalgovernments.This
statementiseffectiveforfiscalyearsendingafterDecember15,2021butearlierapplicationisencouraged.TheCity
implementedthisstatementinfiscalyear2021.
44CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note1SummaryofSignificantAccountingPolicies(continued)
W.ImplementationofNewStandards(continued)
jectivesof
GASBStatementNo.89,ͻ!ĭĭƚǒƓƷźƓŭforInterestCostIncurredBeforetheEndofaConstructiontĻƩźƚķͼ ΑTheob
thisStatementare(1)toenhancetherelevanceandcomparabilityofinformationaboutcapitalassetsandthecostof
borrowingforareportingperiodand(2)tosimplifyaccountingforinterestcostincurredbeforetheendofaconstruction
period.Interestcostincurredbeforetheendofaconstructionperiodwillberecognizedasanexpenseintheperiodinwhich
thecostisincurredforfinancialstatementspreparedusingtheeconomicresourcesmeasurementfocus.Asaresult,interest
costincurredbeforetheendofaconstructionperiodwillnotbeincludedinthehistoricalcostofacapitalassetreportedin
abusinesstypeactivityorenterprisefund.ThisstatementisnotapplicabletotheCityaswedonotcurrentlycapitalize
interestcostsincurredbeforetheendofconstruction.
Note2DepositsandInvestments
TheTexasPublicFundsInvestmentAct(PFIA),asprescribedinChapter2256oftheTexasGovernmentCode,regulates
depositsandinvestmenttransactionsoftheCity.
Inaccordancewithapplicablestatues,theCityhasadepositorycontractwithanareabank(depository)providingforinterest
ymay
ratestobeearnedondepositedfundsandforbankingchargestheCityincursforbankingservicesreceived.TheCit
placefundswiththedepositoryininterestandnoninterestbearingaccounts.Statelawprovidesthatcollateralpledgedas
securityforbankdepositsmusthaveamarketvalueofnotlessthantheamountofthedepositsandmustconsistof:
(1)obligationsoftheUnitedStatesoritsagenciesandinstrumentalities;(2)directobligationsoftheStateofTexasorits
agencies;(3)otherobligations,theprincipalandinterestonwhichareunconditionallyguaranteedorinsuredbytheStateof
Texas;and/or(4)obligationsofstates,agencies,counties,cities,andotherpoliticalsubdivisionsofanystatehavingbeen
ratedasinvestmentqualitybyanationallyrecognizedinvestmentratingfirmandhavingreceivedaratingofnotlessthanA
oritsequivalent.Citypolicyrequiresthecollateralizationleveltobeatleast102%ofmarketvalueofprincipalandaccrued
interest.
TheCouncilhasadoptedawritteninvestmentpolicyregardingtheinvestmentofCityfundsasrequiredbythePublicFunds
InvestmentAct(Chapter2256,TexasGovernmentCode).TheinvestmentsoftheCityareincompliancewiththe/źƷǤƭ
investmentpolicy.The/źƷǤƭinvestmentpolicyismorerestrictivethanthePFIArequires.Itisthe/źƷǤƭpolicytorestrictits
directinvestmentstoobligationsoftheU.S.GovernmentorU.S.GovernmentAgencies,fullycollateralizedcertificatesof
deposit,ĬğƓƉĻƩƭacceptances,mutualfunds,repurchaseagreementsandlocalgovernmentinvestmentpools.Themaximum
maturityallowedisfiveyearsfromdateofpurchase.The/źƷǤƭinvestmentpolicydoesnotallowinvestmentsincollateralized
mortgageobligations,floatingrateinvestmentsorswaps.
Cash,CashEquivalentsandInvestments
Cashandcashequivalentsareconsideredtobecashonhand,demanddepositswithbanksandotherfinancialinstitutions,
andanyotherkindofaccountthathasthegeneralcharacteristicsofdemanddepositswherefundsmaybeaddedor
withdrawnatanytimewithoutpenaltyorpriornotice.Cashequivalentsaredefinedasliquidinvestmentsthatareboth
readilyconvertibletoknownamountsofcashandsoneartheirmaturity,theypresentinsignificantriskorchangesinvalue
becauseofchangesininterestrates.ThisincludesbalancesinprivatelymanagedpublicfundsinvestmentpoolsΛͻĻǣtƚƚƌͼ
ͻĻǣğƭ/\[!{{ͼͲͻĻǣ{!wͼandͻ\[hDL/ͼΜ͵Onlyinvestmentswithoriginalmaturitiesofthreemonthsorlessqualifyunder
thisdefinition.
The/źƷǤƭlocalgovernmentinvestmentpoolsarerecordedatamortizedcostsaspermittedbyGASBStatementNo.79,
CertainInvestmentPoolsandPoolParticipants.
45CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note2DepositsandInvestments(continued)
InvestmentsconsistofUnitedStates(U.S.)GovernmentandAgencySecurities.TheCityreportsallinvestmentsatfairvalue
basedonquotedmarketpricesatyearenddate.
tsallinvestments,exceptexternalinvestmentpools,atfairvalue,alevel2valuation.TheCitycategorizes
TheCityrepor
fairvaluemeasurementsofitsinvestmentsbasedonthehierarchyestablishedbygenerallyacceptedaccountingprinciples.
Thefairvaluehierarchy,whichhasthreelevels,isbasedonthevaluationinputsusedtomeasureanasƭĻƷƭmarketvalue:
Level1inputsarequotedpricesinactivemarketsforidenticalassets;Level2inputsaresignificantotherobservableinputs;
Level3inputsaresignificantunobservableinputs.
Cash,CashEquivalentsandInvestments(continued)
Thefollowingscheduleshowsthe/źƷǤƭrecordedcashandequivalentsatyearend:
InternalService
FundGovernmentalFundsFundsEnterpriseFundsTotal
Cashdeposits$28,766,541$279,419$1,209,951$30,255,911
Investmentpools114,524,67413,393,29812,934,791140,852,763
Totalcashandequivalents$143,291,215$13,672,717$14,144,742$171,108,674
AtSeptember30,2021,thecarryingamountofdepositswas$6,215,955andtherespectivebankbalanceswere$6,613,488.
The/źƷǤƭbankbalanceswerefullyinsuredorcollateralizedwithsecuritiesheldbythe/źƷǤƭagentinthe/źƷǤƭname.
Investments
TheCityreportedthefollowinginvestmentsatSeptember30,2021:
InternalService
FundGovernmentalFundsFundsEnterpriseFundsTotal
U.S.GovernmentSecurities$7,870,544$1,080,757$1,043,761$9,995,062
U.S.EquityFunds88,97488,974
TotalSecurities$7,959,518$1,080,757$1,043,761$10,084,036
46CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note2DepositsandInvestments(continued)
Investments(continued)
TheCitycategorizesitsfairvaluemeasurementswithinthefairvaluehierarchyestablishedbygenerallyacceptedaccounting
edtomeasurethefairvalueoftheasset.Level1inputsarequoted
principles.Thehierarchyisbasedonthevaluationinputsus
pricesinactivemarketsforidenticalassets;Level2inputsaresignificantotherobservableinputs;andLevel3inputsare
significantunobservableinputs.TheCityhasthefollowingrecurringfairvaluemeasurementsasofSeptember30,2021:
FairValueLevel
1
U.S.GovernmentSecurities
FederalHomeLoanBankAgencyNotes3,998,743$
FederalHomeLoanMortgageCorporation4,000,402
FederalFarmCreditBanks1,995,917
U.S.EquityFunds89,974
LocalGovernmentInvestmentPools:
TexPool40,741,742
TexSTAR17,561,379
TexasCLASS30,007,582
Logic52,542,060
$150,937,799
ConcentrationonCreditRisk
Thepolicydoesnotrequireinvestmentstobestaggeredinawaythatprotectsinterestincomefromthevolatilityofinterest
rates.Thepolicyhasnotestablishedlimitationsonpercentagesofthetotalportfoliothatmaybeinvestedinsecuritiesother
esorinsuredandcollateralizedCertificatesofDeposits.
thantherepurchaseagreements,Treasurybillsandnot
InvestmentRateRisk
Atyearend,theCityhadthefollowinginvestmentssubjecttointerestrateriskdisclosure,underU.S.GAAP,byinvestment
type:
Weighted
AveragePercentageof
FairValueMaturity(Days)PortfolioPortfolioWAM
U.S.GovernmentSecurities
FederalHomeLoanBankAgencyNotes3,998,743$9553%25
FederalHomeLoanMortgageCorporation4,000,4024233%11
FederalFarmCreditBanks1,995,9179491%13
TotalU.S.GovernmentSecurities9,995,062
U.S.EquityFunds89,974N/A0%
LocalGovernmentInvestmentPools:
TexPool40,741,7425327%14
TexSTAR17,561,3794812%6
TexasCLASS30,007,5823720%7
Logic52,542,0605535%19
TotalLocalGovernmentInvestmentPools140,852,76395
Total$150,937,799
47CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note2DepositsandInvestments(continued)
The/źƷǤƭinvestmentpolicyspecifiesthemaximumstatedmaturityfromthedateofpurchaseforanyindividualinvestments
maynotexceed5yearsandthemaximumdollarweightedaveragematurityforthepooledfundgroup(investmentportfolio)
maynotexceed2years.
CreditRisk
Theprimaryobjectiveofthe/źƷǤƭadoptedInvestmentPolicyisthesafetyofprincipal.Creditriskwithinthe/źƷǤƭportfolio
amongauthorizedinvestmentsapprovedbythe/źƷǤƭadoptedInvestmentPolicyisrepresentedinU.S.TreasuryBills,Notes
orBonds,andothersecuritieswhichareguaranteedastoprincipalandinterestbythefullfaithandcreditoftheUnited
StatesofAmerica,collateralizedorfullyinsuredcertificatesofdeposits,FDICinsuredbanksintheStateofTexas,repurchase
ondsandPublicFundsInvestmentPools.
agreementsifsecuredbyU.S.TreasuryBills,NotesorB
Allofthe/źƷǤƭpurchasedinvestmentsinU.S.GovernmentSecuritieswereratedAA+andAAAmbyStandard&tƚƚƩƭand
aƚƚķǤƭrespectively.
Note3PropertyTaxes
yAppraisalDistrict(theͻ!ƦƦƩğźƭğƌ5źƭƷƩźĭƷͼΜ͵
TheappraisalofpropertywithintheCityistheresponsibilityoftheHarrisCount
TheAppraisalDistrictisrequiredunderthePropertyTaxCodetoappraiseallpropertywithinthecountyonthebasisof100%
ofitsmarketvalue.ThevalueofrealpropertywithintheAppraisalDistrictmustbereviewedeveryfiveyears;however,the
Citymay,atitsownexpense,requireannualreviewsofappraisedvalues.TheCitymaychallengeappraisedvaluesestablished
bytheAppraisalDistrictthroughvariousappealsand,ifnecessary,takelegalaction.Underthislegislation,theCitycontinues
tosettaxratesonCityproperty.TheTexasLegislatureenactednewlegislationforpropertytaxeswhichcalculatestheno
newrevenuetaxrate(theratewillraisethesameamountofpropertytaxrevenuefromsamepropertiesasprioryear).The
voterapprovedrateisthehighesttaxratetheCitymayadoptwithoutholdinganelection.The/źƷǤƭpropertytaxesarelevied
annuallyinOctoberonthebasisoftheAppraisal5źƭƷƩźĭƷƭassessedvaluesasofJanuary1ofthatcalendaryear.Appraised
valuesareestablishedbytheAppraisalDistrictatmarketvalue,assessedat100%ofappraisedvalueandcertifiedbythe
HarrisCountyAppraisalDistrictBoardofReview.TheCitypropertytaxesarebilledandcollectedbythe/źƷǤƭTax
Assessor/Collector.Suchtaxesareapplicabletothefiscalyearinwhichtheyareleviedandbecomedelinquentwithan
enforceablelienonpropertyonFebruary1ofthecurrentcalendaryear.TheCityispermitted,byArticleXI,Section5,ofthe
StateofTexasConstitutionandtheCityCharter,tolevypropertytaxesupto$2.50per$100ofassessedvaluationforgeneral
governmentalservices.
Withinthe$2.50maximumlevy,thereisnolegallimitupontheamountofpropertytaxes,whichcanbeleviedfordebt
service.Thepropertytaxratestofinancegeneralgovernmentalservicesanddebtserviceforfiscalyear2021were$0.614
and$0.096,respectively,per$100ofassessedvaluation.The2020assessedvalueandtotaltaxlevyasadjustedthrough
September30,2021were$4,082,357,968and$28,375,540,respectively.TheCityhasenactedanordinanceprovidingfor
exemptionoftwentypercent(20%)oftheassessedvalueofresidentialhomesteadsplusanadditional$60,000forpersons
65yearsofageorolderforpropertytaxes.Anexemptionof$60,000isallowedfordisabledpersonsonhomesteadsandup
eofproperty.Additionally,themarketvalueofagriculturallandis
to$12,000isallowedfordisableveteransonanyonepiec
reducedtoagriculturalvalueforpurposesofthe/źƷǤƭtaxlevycalculation.
48CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note3PropertyTaxes(continued)
PropertytaxesareleviedbyOctober1inconformitywithSubtitleE,TexasPropertyTaxCode.Taxesaredueonreceiptof
thetaxbillandaredelinquentifnotpaidbeforeFebruary1oftheyearfollowingtheyearinwhichimposed.OnJanuary1of
eachyear,ataxlienattachestopropertytosecurethepaymentofalltaxes,penalties,andinterestultimatelyimposed.The
eCityCouncilbased
HarrisCountyCentralAppraisalDistrictΛͻI//!5ͼΜestablishesappraisedvalues.Taxesareleviedbyth
ontheappraisedvaluesandoperatingneedsoftheCity.
TaxIncrementReinvestmentZoneΑPropertyTaxes
TheCity,LaPorteIndependentSchoolDistrictandHarrisCountyareparticipatingtaxingentitieswithinthetaxincrement
crementforayearistheamountofpropertytaxesleviedandcollected
reinvestmentzone.TheamountofaƦğƩƷźĭźƦğƓƷƭtaxin
byaparticipantforthatyearonthecapturedappraisedvalueofrealpropertytaxablebytheparticipantandlocatedinthe
zone.Thecapturedappraisedvalueofrealpropertytaxablebytheparticipantandlocatedinthezoneforthatyearlessthe
taxincrementbase,whichisthetotalappraisedvalueofallrealpropertytaxablebytheparticipantandlocatedinthezone
onJanuary1oftheyearinwhichthezonewasdesignedassuchunderthetaxincrementfinancingact(theͻLCAcƷͼΜ͵9ğĭŷ
participantisrequiredtocollecttaxesonpropertylocatedwithinthezoneinthesamemannerasothertaxesarecollected.
Theparticipantisrequiredtopayintothetaxincrementfundthecollectedtaxincrementsbythefirstdayofeachcalendar
quarterorpursuanttothetermsoftheparticipationsetforthintheirrespectiveinterlocalagreements.
Note4Receivables
Amountsareaggregatedintoasingleaccountsreceivable(netofallowanceforuncollectible)lineforcertainfundsand
aggregatedcolumns.BelowisthedetailofreceivablesfortheGeneralFund,DebtServiceFund,CapitalImprovementsFund,
Restrictedfundandnonmajorgovernmentalfundsintheaggregate,includingtheapplicableallowancesforuncollectible
accounts.
Capital
DebtServiceRestrictedImprovementsNonmajor
GeneralFundFundFundFundGovernmental
Receivables
Taxes3,390,254$$250,122$$$1,318,695
Municipalcourt580,577
Other138,55930,606
Mowing&demolition517,171
EMS1,371,694
Interest3,0376868721
Solidwaste273,469
Duefromothergovernments57,259
Grossreceivable6,274,761250,19057,2596871,349,322
(71,875)
Less:Allowanceforuncollectible(1,000,720)
NetReceivables.$5,274,041$178,315$57,259$687$1,349,322
ReceivablesoftheUtilityFund,anenterprisefund,arereportednetofuncollectibleamounts.Totaluncollectibleamount
relatedtoutilitysalesasofyearendwas$150,049
49CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note5CapitalAssets
CapitalassetsactivityfortheyearendedSeptember30,2021,wasasfollows:
BalanceAdditionsRetirementsBalance
September30,2020(Increases)andTransfersSeptember30,2021
Governmentalactivities:
Capitalassets,notbeingdepreciated
Land10,326,295$$$(103,426)$10,222,869
Constructioninprogress3,934,9893,073,204(705,095)6,303,098
Totalcapitalassets,notbeingdepreciated14,261,2843,073,204(808,521)16,525,967
Capitalassetsbeingdepreciated:
BuildingsandImprovements38,370,74164,146(61,060)38,373,827
Improvementsotherthanbuildings36,364,974722,257652,82537,740,056
Infrastructure59,738,638110,00059,848,638
Machineryandequipment25,831,9242,818,111(1,666,500)26,983,535
Totalcapitalassetsbeingdepreciated160,306,2773,714,514(1,074,735)162,946,056
Lessaccumulateddepreciationfor:
BuildingsandImprovements(27,485,873)(1,378,097)61,060(28,802,910)
Improvementsotherthanbuildings(18,336,762)(1,468,628)50,364(19,755,026)
Infrastructure(35,237,465)(1,747,265)(36,984,730)
Machineryandequipment(17,421,867)(2,017,206)1,573,987(17,865,086)
,611,196)1,685,411(103,407,752)
Totalaccumulateddepreciation(98,481,967)(6
Totalcapitalassetsbeingdepreciated,net61,824,310(2,896,682)610,67659,538,304
Governmentalactivitiescapitalassets,net$76,085,594$176,522$(197,845)$76,064,271
Businesstypeactivities:
Capitalassets,notbeingdepreciated
Land$447,791$$156,149$603,940
Constructioninprogress4,969,836833,606(312,544)5,490,898
Totalcapitalassets,notbeingdepreciated:5,417,627833,606(156,395)6,094,838
Businesstypeassets,beingdepreciated
BuildingsandImprovements156,649156,649
Improvementsotherthanbuildings93,001,454825,400156,39593,983,249
Machineryandequipment4,147,70780,881(17,487)4,211,101
Totalcapitalassetsbeingdepreciated97,305,810906,281138,90898,350,999
Lessaccumulateddepreciationfor:
BuildingsandImprovements(68,740)(5,656)(74,396)
Improvementsotherthanbuildings(68,155,324)(2,154,505)(70,309,829)
Machineryandequipment(1,917,038)(83,004)17,487(1,982,555)
Totalaccumulateddepreciation(70,141,102)(2,243,165)17,487(72,366,780)
Totalcapitalassetsbeingdepreciated,net27,164,708(1,336,884)156,39525,984,219
BusinessTypeactivitiescapitalassets,net$32,582,335$(503,278)$$32,079,057
50CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note5CapitalAssets(continued)
Depreciationwaschargedtofunctions/programsofthegovernmentalactivitiesoftheprimarygovernmentasfollows:
GovernmentalActivities:
Generalgovernment$983,889
PublicSafety1,151,648
Publicworks1,702,018
Parksandrecreation996,330
CapitalassetsheldbytheCity's
internalservicefundsarechargedto
variousfunctionsbasedontheir
usageoftheassets
1,777,311
TotalGovernmentalActivities$6,611,196
Depreciationexpenseof$2,243,165waschargedtotheEnterprisefunds.
ConstructioncontractcommitmentsoutstandingasofSeptember30,2021,areasfollows:
Remaining
TotalinProgressCommitment
FundProjects
GeneralCipFundStreetAndDrainage$2,103,241$6,046,381
ParkImprovements2,169,307
BuildingImprovements601,109701,379
LandImprovements486,84552,353
UtilityFundMeterReplacementProgram1,810,513208,978
WaterSystemImprovements4,550,779191,883
AerialCrossings72,2025,375
$11,793,996$7,206,349
51CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note6LongTermDebtandOtherLongTermObligations
TheCityissuesavarietyoflongtermdebtinstrumentsinordertoacquireand/orconstructmajorcapitalfacilitiesand
equipmentforgovernmentalandbusinesstypeactivities.Theseinstrumentsincludegeneralobligationbonds,certificatesof
obligationandrevenuebonds.Futureadvaloremtaxrevenues,waterandsewersystemrevenuesorliensonpropertyand
equipmentsecurethesedebtobligations.
Theschedulebelowdetailsthetermsofpublicpropertyfinancecontractualobligation,generalobligationbonds,certificates
ofobligationsandrevenuebondsoutstandingasofSeptember30,2021:
Governmental
Activities
2012GeneralObligationRefundingBonds
dueinannualpaymentsthroughMarch15,2025;interestat.65%to3.00%$9,435,000issued
torefundpreviousdebt.
$5,735,000
2014GeneralobligationRefundingBonds
dueinannualpaymentsthroughMarch15,2025;interestat2.00%to3.50%$9,300,000
issuedtorefundingpreviousdebt.
3,490,000
2015CertificatesofObligation
dueinannualinstallmentsthroughMarch15,2030;interestat2.25%to3.00%$7,770,000
issuedforwaterandsewersystemimprovements,andstreetanddrainageimprovements.
5,585,000
2016GeneralObligationRefundingBonds
dueinannualpaymentsthroughMarch15,2029;interestat2.00%to4.00%$3,165,000
issuedtorefundpreviousdebt.
2,465,000
2017CertificatesofObligation
dueinannualpaymentsthroughMarch15,2037;interestat0.14%to1.82%$10,635,000
issuedforconstructionofwastewatersystem.
8,715,000
2020GeneralObligationRefundingBonds
dueinannualpaymentsthroughMarch15,2026;interestat3.0%to5.0%$2,705,000issued
torefundpreviousdebt.
2,285,000
2021CertificatesofObligation
dueinannualpaymentsthroughMarch15,2041;interestat3.0%to5.0%
11,545,000
TotalBondsandCertificatesofObligationPayable$39,820,000
52CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note6LongTermDebtandOtherLongTermObligations(continued)
Changesinthe/źƷǤƭlongtermliabilitiesfortheyearendedSeptember30,2021areasfollows:
BalanceBalanceAmounts
September30September30DueWithin
2020AdditionsReductions2021OneYear
GovernmentalActivities:
Bondspayable:
GeneralObligationBonds$16,650,000$$(2,675,000)$13,975,000$2,755,000
CertificatesofObligation15,185,00011,545,000(885,000)25,845,0001,065,000
Premiumonbondissuance1,190,4722,119,693(240,627)3,069,538
Totalbondspayable33,025,47213,664,693(3,800,627)42,889,5383,820,000
Duetodevelopers4,994,407250(398,613)4,596,044
Compensatedabsences3,489,46140,545(23,023)3,506,983175,349
TotalGovernmentalActivities$41,509,340$13,705,488$(4,222,263)$50,992,565$3,995,349
BusinesstypeActivities:
Compensatedabsences$163,152$1,019$$164,171$8,209
TotalBusinesstypeActivities$163,152$1,019$$164,171$8,209
Longtermliabilitiesapplicabletothe/źƷǤƭgovernmentalactivitiesarenotdueandpayableinthecurrentperiodand,
accordingly,arenotreportedasfundliabilitiesinthegovernmentalfunds.Compensatedabsencesgenerallyarepaidbythe
GeneralFundforthegovernmentalactivities.
GeneralObligationBondsandCertificatesofObligation
GeneralObligationBondsaredirectobligationsissuedonapledgeofthegeneraltaxingpowerforthepaymentofthedebt
obligationsoftheCity.GeneralObligationsbondsandCertificatesofObligationrequiretheCitytocompute,atthetimeother
taxesarelevied,therateoftaxrequiredtoprovide(ineachyearbondsareoutstanding)afundtopayinterestandprincipal
maturity.TheCityisincompliancewiththisrequirement.
GovernmentalActivities
GeneralObligationBondsCertificateofObligation
Fiscal
YearPrincipalInterestPrincipalInterest
20222,755,000$$440,8751,065,000$$766,320
20232,830,000352,8251,140,000696,662
20242,915,000257,4001,165,000669,002
20252,965,000156,0001,195,000639,587
2026970,00083,5001,430,000604,980
202720311,540,00094,0008,875,0002,231,939
203220366,310,0001,143,612
203720414,665,000316,876
$13,975,000$1,384,600$25,845,000$7,068,978
53CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note6LongTermDebtandOtherLongTermObligations(continued)
CurrentYearIssuanceofDebt
00%to
OnAugust10,2021,theCityissued$11,545,000inCertificatesofObligation,Series2021.Thebondshavearateof3.
5.00%.Theproceedsweredepositedtocapitalprojectsfundwhichwillbeusedfora)theplanning,acquisition,designand
constructionandequipmentofanewCityHall,b)renovationandequipmentofexistingCitybuildings,c)constructionand
improvementstoCitystreets,d)drainageimprovements,e)constructionandrenovationtothe/źƷǤƭwaterandsewer
system,f)purchaseoflandforrenovationsandequipmentofthe/źƷǤƭgolfcourse,g)professionalservicesrelatedtothe
projectsandh)costsofissuanceoftheCertificates.ThebondswillbepayableMarch15andSeptember15ofeachyearand
matureMarch15,2041.
PriorYearRefundingofDebt
TheCitydefeasedcertainoutstandingrevenuebondsbyplacingproceedsofnewbondsinirrevocabletrusttoprovideforall
futuredebtservicepayments.Accordingly,therespectivetrustaccountsandliabilityforthedefeasedbondarenotincluded
inthe/źƷǤƭfinancialstatements.AsofSeptember30,2021,theCitydoesnothavebondsconsidereddefeasedand
outstanding.
Note7InterfundReceivables,PayablesandTransfers
Thecompositionofinterfundtransfersfortheyearareasfollows:
TransfersTo
Capital
ImprovementOther
FundGovernmentalUtilityFundInternalService
TransfersFromGeneralTotals
GeneralFund$$2,000,000$5,900,000$850,000$3,969,445$12,719,445
OtherGovernmental57,500967,0001,024,500
Utility74,20174,201
LPAWA2,0302,030
Airport830830
InternalService20,58520,585
Totals57,500$$2,967,000$5,900,000$850,000$4,067,091$13,841,591
Thepurposeofinterfundtransfersduringthecurrentyearconsistedofthefollowing:
54CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Purpose
TransfersFromTransfersTo
LaPorteAreaWaterAuthorityGeneralFundOperator'sAgreement
GeneralFundUtilityFundTransfertofundCapitalProjects
GeneralFundStreetMaintenanceSalesTaxFundTransferforCapitalProjects(7thStreet,BaysideTerraceandBrookglen)
GeneralFundDrainageImprovementsFundTransferforCapitalProjects(7thStreet,BaysideTerraceandBrookglen)
GeneralFundGeneralCIPFundTransfertofundCapitalProjects
GeneralFundInsuranceFundTransferforLiabilityInsuranceandWorker'sCompensationandHealth
Insurance
LaPorteDevelopmentCorporation(4B)GeneralCIPFundTransfertofundCapitalProjects(GolfCourseInfrastructure,handicap
playground,14thStreetplayground,FairmontParkfitnessequipment
andeightbuscovers
Hotel/MotelFundGeneralFundTransferforGolfCourseAdvertisingExpendituresandCityBorderingBay
forGolfCourseExpenditures
UtilityFundInsuranceFundTransferforLiabilityInsuranceandWorker'sCompensation
LPAWAInsuranceFundTransferforLiabilityInsuranceandWorker'sCompensation
AirportFundInsuranceFundTransferforLiabilityInsuranceandWorker'sCompensation
VehicleMaintenanceFundInsuranceFundTransferforLiabilityInsuranceandWorker'sCompensation
55CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans
TexasMunicipalRetirementSystem
PlanDescriptionandProvisions
TheCityparticipatesasoneof895plansinthenontraditional,jointcontributory,hybriddefinedbenefitpensionplan
administeredbytheTexasMunicipalRetirementSystem(TMRS).TMRSisanagencycreatedbytheStateofTexasand
administeredinaccordancewiththeTMRSAct,SubtitleG,Title8,TexasGovernmentCode(theTMRSAct)asanagent
multipleemployerretirementsystemformunicipalemployeesintheStateofTexas.TheTMRSActplacesthegeneral
administrationandmanagementoftheSystemwithasixmemberBoardofTrustees.AlthoughtheGovernor,withtheadvice
andconsentoftheSenate,appointstheBoard,TMRSisnotfiscallydependentontheStateofTexas.aw{ƭdefinedbenefit
nunderSection401(a)oftheInternalRevenueCode.TMRSissuesapubliclyavailable
pensionplanisataxqualifiedpla
annualcomprehensivefinancialreport(annualreport)thatcanbeobtainedatwww.tmrs.com.
AlleligibleemployeesoftheCityarerequiredtoparticipateinTMRS.
TMRSprovidesretirement,disability,anddeathbenefits.BenefitprovisionsareadoptedbythegoverningbodyoftheCity,
withintheoptionsavailableinthestatestatutesgoverningTMRS.
eĻƒƦƌƚǤĻĻƭcontributions,withinterest,andthecityfinanced
Atretirement,thebenefitiscalculatedasifthesumofth
monetarycreditswithinterestwereusedtopurchaseanannuity.Membersmaychoosetoreceivetheirretirementbenefit
inoneofsevenactuariallyequivalentpaymentsoptions.Membersmayalsochoosetoreceiveaportionoftheirbenefitasa
PartialLumpSumDistributioninanamountequalto12,24,or36monthlypayments,whichcannotexceed75%ofthe
ƒĻƒĬĻƩƭdepositsandinterest.
TheCityhasapprovedanannuallyrepeating(automatic)basisamonetarycreditreferredtoasanupdatedservicecredit
kesintoaccountsalaryincreasesorplanimprovements.Ifatanytimeduring
(USC)whichisatheoreticalamountwhichta
theircareeranemployeeearnsaUSC,thisamountremainsintheiraccountearninginterestat5%untilretirement.At
retirement,thebenefitiscalculatedasifthesumoftheemployee'saccumulatedcontributionswithinterestandthe
employermatchplusemployerfinancedmonetarycredits,suchasUSC,withinterestwereusedtopurchaseanannuity.
Additionally,Cityprovidesonanannuallyrepeating(automatic)basiscostoflivingadjustments(COLA)forretireesequalto
apercentageofthechangeintheconsumerpriceindex(CPI).
easfollows:
AsummaryofplanprovisionsfortheCityar
Employeedepositrate:7%
Matchingratio(Citytoemployee):2to1
Yearsrequiredforvesting:10
Serviceretirementeligibility:20yearsatanyage,10yearsatage60andabove
UpdatedServiceCredit:100%RepeatingTransfers
AnnuityIncreasetoretirees:70%ofCPIRepeating
SupplementaldeathbenefitΑactive
employeesandretireesYes
56CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasMunicipalRetirementSystem(continued)
BenefitsProvided
AttheDecember31,2020valuationandmeasurementdate,thefollowingemployeeswerecoveredbythebenefitterms:
Inactiveemployeesorbeneficiariescurrentlyreceivingbenefits252
Inactiveemployeesentitledtobutnotyetreceivingbenefits199
Activeemployees378
Total829
Contributions
ThecontributionratesforemployeesinTMRSareeither5%,6%,or7%ofemployeegrossearnings,andtheCitymatching
percentagesareeither100%,150%,or200%,bothasadoptedbythegoverningbodyoftheCity.UndertheStatelawgoverning
TMRS,thecontributionrateforeachCityisdeterminedannuallybytheconsultingactuary,usingtheEntryAgeNormal(EAN)
actuarialcostmethod.Theactuariallydeterminedrateistheestimatedamountnecessarytofinancethecostofbenefitsearned
byemployeesduringtheyear,withanadditionalamounttofinanceanyunfundedaccruedliability.
EmployeesfortheCitywererequiredtocontribute7%oftheirannualgrossearningsduringthefiscalyear.Thecontributionrates
fortheCitywere15.34%and15.38%incalendaryears2021and2020,respectively.TheCityoptedtocontinuetocontribute16.28%
(2018rate)duringtheyearendedSeptember30,2021inordertoreducetheliability.
NetPensionLiability
The/źƷǤƭnetpensionliabilitywasmeasuredasofDecember31,2020,andthetotalpensionliabilityusedtocalculatethenet
pensionliabilitywasdeterminedbyanactuarialvaluationasofthatdate.
ActuarialAssumptions
tuarialvaluationwasdeterminedusingthefollowingactuarial
ThetotalpensionliabilityintheDecember31,2020ac
assumptions:
Inflation:2.50%
Overallpayrollgrowth:3.5%to11.50%includinginflation
InvestmentRateofReturn:6.75%,netofpensionplaninvestmentexpense,includinginflation
SalaryincreasesareassumedtooccuronceayearonJanuary1sothatthepayusedfortheperiodyearfollowingthevaluation
isequaltothereportedpayfortheprioryear.Salariesareassumedtoincreaseonagraduatedservicebasedscale.
ActuarialassumptionsweredevelopedprimarilyfromtheactuarialinvestigationoftheexperienceofTMRSoverthefouryear
periodfromDecember31,2014toDecember31,2018.Theywereadoptedin2019andfirstusedintheDecember31,2019
actuarialvaluation.ThepostretirementmortalityassumptionforannuitypurchaseratesisbasedontheMortalityExperience
InvestigationStudycovering2009through2011anddatedDecember31,2013.Planassetsaremanagedonatotalreturnbasis
withanemphasisonbothcapitalappreciationaswellastheproductionofincome,inordertosatisfytheshorttermandlong
termfundingneedsofTMRS.
57CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasMunicipalRetirementSystem(continued)
ActuarialAssumptions(continued)
Thelongtermexpectedrateofreturnonpensionplaninvestmentswasdeterminedusingabuildingblockmethodinwhichbest
estimaterangesofexpectedfuturerealratesofreturn(expectedreturns,netofpensionplaninvestmentexpenseandinflation)
aredevelopedforeachmajorassetclass.Theserangesarecombinedtoproducethelongtermexpectedrateofreturnby
weightingtheexpectedfuturerealratesofreturnbythetargetassetallocationpercentageandbyaddingexpectedinflation.In
determiningtheirbestestimateofarecommendedinvestmentreturnassumptionunderthevariousalternativeassetallocation
portfolios,GRSfocusedontheareabetween(1)arithmeticmean(aggressive)withoutanadjustmentfortime(conservative)
vative)withanadjustmentfortime(aggressive).Thetargetallocationandbestestimatesof
and(2)thegeometricmean(conser
realratesofreturnforeachmajorassetclassinfiscalyear2020aresummarizedinthetablebelow:
LongTermExpectedReal
RateofReturn
(Arithmetic)
AssetClassTargetAllocation
Corefixedincome10.0%1.25%
NonCorefixedincome20.0%4.14%
Globalpublicequity30.0%5.30%
RealEstate10.0%4.00%
Realreturn10.0%3.85%
Absolutereturn10.0%3.48%
Privateequity10.0%7.75%
Cashequivalents0.0%0.00%
Total100.0%
DiscountRate
Thediscountrateusedtomeasurethetotalpensionliabilitywas6.75%.Theprojectionofcashflowsusedtodeterminethe
discountrateassumedthatemployeeandemployercontributionswillbemadeattheratesspecifiedinstatute.Basedonthat
assumption,thepensionƦƌğƓƭfiduciarynetpositionwasprojectedtobeavailabletomakeallprojectedfuturebenefitpayments
ofcurrentactiveandinactiveemployees.Therefore,thelongtermexpectedrateofreturnonpensionplaninvestmentswas
appliedtoallperiodsofprojectedbenefitpaymentstodeterminethetotalpensionliability.
58CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasMunicipalRetirementSystem(continued)
ChangesintheNetPensionLiability
Increase(Decrease)
TotalPensionPlanFiduciaryNetNetPension
LiabilityPositionLiability
(a)(b)(a)(b)
Balanceat12/31/2019$172,503,675$160,154,665$12,349,010
Changesfortheyear:
Servicecost4,250,9214,250,921
Interest11,525,60511,525,605
Differencebetweenexpected
andactualexperience
1,562,7701,562,770
Changesinassumptions
Contributionsemployer4,253,719(4,253,719)
Contributionsemployee1,848,227(1,848,227)
Netinvestmentincome12,153,293(12,153,293)
Benefitpayments,includingrefunds,
ofemployeecontributions
(7,758,859)(7,758,859)
Administrativeexpense(78,663)78,663
Othercharges(3,069)3,069
Netchanges9,580,43710,414,648(834,211)
Balanceat12/31/2020$182,084,112$170,569,313$11,514,799
SensitivityoftheNetPensionLiability
ThefollowingpresentsthenetpensionliabilityoftheCity,calculatedusingthediscountrateof6.75%,aswellaswhatthe
/źƷǤƭnetpensionliabilitywouldbeifitwerecalculatedusingadiscountratethatis1percentagepointlower(5.75%)or1
percentagepointhigher(7.75%)thanthecurrentrate:
1%DecreasetoCurrentSingleRate
5.75%Assumption6.75%1%Increaseto7.75%
City'snetpensionliability$37,379,473$11,514,799$(9,661,132)
PensionPlanFiduciaryNetPosition
DetailedinformationaboutthepensionƦƌğƓƭfiduciarynetpositionisavailableinaseparatelyissuedTMRSfinancial
report.ThatreportmaybeobtainedontheInternetatthefollowinglocation:2020TMRSComprehensiveAnnualFinancial
Report.
59CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasMunicipalRetirementSystem(continued)
PensionExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedtoPensions
FortheyearendedSeptember30,2021,theCityrecognizedpensionexpenseof$1,649,329relatedtotheTMRSplanand
pensionexpenseof$89,056relatedtotheTESRSplanfortotalpensionexpenseof$1,738,385.
AtSeptember30,2021,theCityreporteddeferredoutflowsandinflowsofresourcesrelatedtopensionsfromthe
followingsources:
DeferredOutflowsDeferredInflows
ofResourcesofResources
Differencesbetweenactuarialassumptions
andactualexperience
$1,396,604$576,775
Changesinactuarialassumptionsused324,236
Differencesbetweenprojected
andactualinvestmentearnings
4,576,807
Contributionssubsequentto
themeasurementdate
3,011,518
Total$4,732,358$5,153,582
Deferredoutflowsofresourcesresultingfromcontributionssubsequenttothemeasurementdateof$3,011,518willbe
recognizedasareductionofthenetpensionliabilityforthefiscalyearendingSeptember30,2022.Otheramounts
reportedasdeferredoutflowsandinflowsofresourcesrelatedtopensionswillberecognizedinpensionexpenseas
follows:
Netdeferredoutflows
FiscalYear(inflows)ofresources
2022$(1,502,443)
2023589,719
2024(2,274,543)
2025(245,475)
Total$(3,432,742)
TexasEmergencyServicesRetirementSystem
PlanDescription
TheCityparticipatesintheTexasEmergencyServicesRetirementSystem(TESRS),acostsharingmultipleemployerdefined
benefitpensionestablishedandadministeredbytheStateofTexas.TheTESRSisanagencyoftheStateofTexasandits
financialrecordscomplywithstatestatutesandregulations.TheninemembersBoardofTrustees,appointedbythe
Governor,establishespolicyfortheadministrationoftheTexasEmergencyServicesRetirementSystem.TESRSissuesa
publiclyavailableannualcomprehensivefinancialreport(annualreport)thatcanbeobtainedatwww.tesrs.org.
60CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasEmergencyServicesRetirementSystem(continued)
PlanDescription(continued)
TheTESRSwascreatedasastandaloneagencybythe83rdLegislatureviathepassageofSB220,effectiveSeptember1,2013,
toassumetherelatedfunctionsoftheabolishedOfficeoftheFireCźŭŷƷĻƩƭPensionCommissioner.Whiletheagencyisnew,
theSystemhasbeeninexistencesince1977.TESRS,whichisundertheauthorityofTitle8,SubtitleH,Chapters861865of
theTexasGovernmentCode,providesdeathanddisabilitybenefitstoactivevolunteerfirefightersandfirstresponders,and
apensiontomemberswithvestedservice,aswellastotheirsurvivor/beneficiaries.
BenefitsProvided
SenateBill411,65thLegislature,RegularSession(1977),createdTESRSandestablishedtheapplicablebenefitprovisions.The
79thLegislature,RegularSession(2005),recodifiedtheprovisionsandgavetheTESRSBoardofTrusteesauthorityto
establishvestingrequirements,contributionlevels,benefitformulas,andeligibilityrequirementsbyboardrule.Thebenefit
provisionsincluderetirementbenefitsaswellasdeathanddisabilitybenefits.Membersare50%vestedafterthetenthyear
ofservice,withthevestingpercentincreasing10%foreachofthenextfiveyearsofservicesothatamemberbecomes100%
vestedwith15yearsofservice.
Uponreachingage55,eachvestedmembermayretireandreceiveamonthlypensionequaltohisvestedpercentmultiplied
bysixtimesthe/źƷǤƭaveragemonthlycontributionovertheƒĻƒĬĻƩƭyearsofqualifiedservice.Foryearsofservicein
excessof15years,thismonthlybenefitisincreasedattherateof6.2%compoundedannually.Thereisnoprovisionfor
automaticpostretirementbenefitincreases.
nefitsandondutydisabilitybenefitsaredependentonwhetherornotthememberwasengaged
Onandoffdutydeathbe
intheperformanceofdutiesatthetimeofdeathordisability.Deathbenefitsincludealumpsumamountorcontinuing
monthlypaymentstoaƒĻƒĬĻƩƭsurvivingspouseanddependentchildren.
Contributions
ContributionsaremadebytheCityfortheparticipatingemployees.Nocontributionsarerequiredfromtheindividualswhoare
membersoftheTESRS,noraretheyallowed.TheCityisrequiredtomakecontributionstotheplanforeachmonthaneligible
rmember.Contributionstothe
emergencyservicepersonnelprovidesqualifiedservices.Theminimumcontributionis$36pe
pensionplanfortheyearendedSeptember30,2021,were$62,235.
NetPensionLiability
The/źƷǤƭnetpensionliabilitywasmeasuredasofAugust31,2020andthetotalpensionliabilityusedtocalculatethenet
pensionliabilitywasdeterminedbyanactuarialvaluationasofAugust31,2020.
ActuarialAssumptions
ThetotalpensionliabilityintheAugust31,2020actuarialvaluationwasdeterminedusingthefollowingactuarialassumptions:
Inflation:3.00%
SalaryIncreases:Notapplicable
InvestmentRateofReturn:7.50%,netofpensionplaninvestmentexpense,includinginflation
61CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasEmergencyServicesRetirementSystem(continued)
ActuarialAssumptions(continued)
MortalityrateswerebasedonthePubS2010(publicsafety)belowmedianincomemortalitytablesforemployeesandfor
retirees,projectedformortalityimprovementgenerationallyusingprojectionscaleMP2019.
Thelongtermexpectedrateofreturnonpensionplaninvestmentswasdeterminedusingabuildingblockmethodinwhich
expectedfuturenetrealratesofreturn(expectedreturns,netofpensionplaninvestmentexpenseandinflation)aredeveloped
foreachmajorassetclass.Thesecomponentsarecombinedtoproducethelongtermexpectedrateofreturnbyweightingthe
expectedfuturerealratesofreturnbythetargetassetallocationpercentage(currently4.6%)andbyaddingexpectedinflation
(3.0%).Inaddition,thefinal7.5%assumptionwasselectedbyroundingdown.Thetargetallocationandexpectedarithmetic
realratesofreturnforeachmajorassetclassaresummarizedinthefollowingtable:
LongTermExpectedReal
TargetRateofReturn
Allocation(Arithmetic)
AssetClass
Equities
Largecapdomestic20.0%5.83%
Smallcapdomestic10.0%5.94%
Developedinternational15.0%6.15%
Emergingmarkets5.0%7.25%
Globalinfrastructure5.0%6.41%
RealEstate10.0%4.48%
Multiassetincome5.0%3.84%
Fixedincome30.0%1.99%
Cash0.0%0.00%
Total100.0%
Weightedaverage4.60%
DiscountRate
Thediscountrateusedtomeasurethetotalpensionliabilitywas7.50%.Noprojectionofcashflowswasusedtodeterminethe
discountratebecausetheAugust31,2018actuarialvaluationshowedthatexpectedcontributionswouldpaythenormalcostand
amortizetheunfundedactuarialaccruedliability(UAAL)in30yearsusingtheconservativeleveldollaramortizationmethod.
Becauseofthe30yearamortizationperiodwiththeconservativeamortizationmethod,thepensionƦƌğƓƭfiduciarynetposition
isexpectedtobeavailabletomakeallprojectedfuturebenefitpaymentsofcurrentactiveandinactivemembers.Therefore,the
longtermexpectedrateofreturnonpensionplaninvestmentswasappliedtoallperiodsofprojectedbenefitpaymentsto
determinethetotalpensionliability.
62CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasEmergencyServicesRetirementSystem(continued)
SensitivityoftheNetPensionLiability
ThefollowingpresentsthenetpensionliabilityoftheCity,calculatedusingthediscountrateof7.50%,aswellaswhatthe
/źƷǤƭnetpensionliabilitywouldbeifitwerecalculatedusingadiscountratethatis1percentagepointlower(6.50%)or1
percentagepointhigher(8.50%)thanthecurrentrate:
1%DecreasetoCurrentSingleRate
6.50%Assumption7.50%1%Increaseto8.50%
City'snetpensionliability$648,451$336,565$119,869
PensionLiabilities,PensionExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedto
Pensions
AtAugust31,2020,theCityreportedaliabilityof$336,565foritsproportionateshareofthe9{w{ƭnetpensionliability.
ThenetpensionliabilitywasmeasuredasofAugust31,2020,andthetotalpensionliabilityusedtocalculatethenetpension
liabilitywasdeterminedbyanactuarialvaluationasofAugust31,2020.The/źƷǤƭproportionofthenetpensionliability
rthe
wasbasedonthe/źƷǤƭcontributionstothepensionplanrelativetothecontributionsofallemployerstotheplanfo
periodSeptember1,2019throughAugust31,2020.
AtAugust31,2020the/źƷǤƭproportionofthecollectivenetpensionliabilitywas1.335%whichwasanincreasefromits
proportionmeasuredasofAugust31,2019of0.924%.
FortheyearendedSeptember30,2021,theCityrecognizedpensionexpenseof$1,649,329relatedtotheTMRSplanand
pensionexpenseof$89,056relatedtotheTESRSplanfortotalpensionexpenseof$1,738,385.
AtSeptember30,2021,theCityreporteditsproportionateshareofthe9{w{deferredoutflowsandinflowsofresources
relatedtopensionsfromthefollowingsources:
DeferredOutflowsofDeferredInflowsof
ResourcesResources
Differencesbetweenactuarialassumptions
andactualexperience
$$16,029
Changesinactuarialassumptionsused550
Differencesbetweenprojected
andactualinvestmentearnings
1,826
Contributionssubsequentto
themeasurementdate
34,100
Total$35,926$16,579
63CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note8DefinedBenefitPensionPlans(continued)
TexasEmergencyServicesRetirementSystem(continued)
PensionLiabilities,PensionExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedto
Pensions(continued)
Deferredoutflowsofresourcesresultingfromcontributionssubsequenttothemeasurementdateof$34,100willbe
recognizedasareductionofthenetpensionliabilityforthefiscalyearendingSeptember30,2022.Otheramounts
reportedasdeferredoutflowsandinflowsofresourcesrelatedtopensionswillberecognizedinpensionexpenseas
follows:
Netdeferredoutflows
FiscalYear(inflows)ofresources
2022(14,320)$
2023(2,941)
202411,572
2025(9,064)
Total(14,753)$
Note9OtherPostEmploymentBenefits
TMRSSupplementalDeathBenefitsFund
BenefitPlanDescription
TheCityalsoparticipatesinthecostsharingmultipleemployerdefinedbenefitgrouptermlifeinsuranceplanoperatedby
yelected,by
theTexasMunicipalRetirementSystem(TMRS)knownastheSupplementalDeathBenefitsFund(SDBF).TheCit
ordinance,toprovidegrouptermlifeinsurancecoveragetobothcurrentandretiredemployees.TheCitymayterminate
coverageunderanddiscontinueparticipationintheSDBFbyadoptinganordinancebeforeNovember1ofanyyeartobe
effectivethefollowingJanuary1.
ThedeathbenefitforactiveemployeesprovidesalumpsumpaymentapproximatelyequaltotheĻƒƦƌƚǤĻĻƭannualsalary
(calculatedbasedontheĻƒƦƌƚǤĻĻƭactualearnings,forthe12monthperiodprecedingthemonthofdeath);retired
employeesareinsuredfor$7,500;thiscoverageisanotherpostemploymentbenefit(OPEB).AstheSDBFcoversbothactive
andretireeparticipants,withnosegregationofassets,theSDBFisconsideredtobeanunfundedOPEBplan(i.e.noassets
areaccumulated).
MembershipintheplanasofthemeasurementdateofDecember31,2020wasasfollows:
Inactiveemployeescurrentlyreceivingbenefits180
eceivingbenefits27
Inactiveemployeesentitledtobutnotyetr
Activeemployees378
Total585
64CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
TMRSSupplementalDeathBenefitsFund(continued)
Contributions
Contributionsaremademonthlybasedonthecoveredpayrollofemployeemembersoftheparticipatingmembercity.The
contractuallyrequiredcontributionrateisdeterminedannuallyforeachcity(currently0.17%ofcoveredpayroll).Therateis
basedonthemortalityandserviceexperienceofallemployeescoveredbytheSDBFandthedemographicsspecifictothe
workforceofthecity.Thereisaoneyeardelaybetweentheactuarialvaluationthatservesasthebasisfortheemployer
contributionrateandthecalendaryearwhentherategoesintoeffect.Thefundingpolicyofthisplanistoassurethat
refund
adequateresourcesareavailabletomeetalldeathbenefitpaymentsfortheupcomingyear;theintentisnottop
retireetermlifeinsuranceduringĻƒƦƌƚǤĻĻƭentirecareers.Assuch,contributionsareutilizedtofundactivememberdeaths
onapayasyougobasis;anyexcesscontributionsandinvestmentincomeoverpaymentsthenbecomenetpositionavailable
forbenefits.
DiscountRate
TheTMRSSDBFprogramistreatedasunfundedOPEBplanbecausetheSDBFtrustcoversbothactiveemployeesandretirees
andtheassetsarenotsegregatedforthesegroups.UnderGASBStatementNo.75,thediscountrateforanunfundedOPEB
0%basedonthe
planshouldbebasedon20yeartaxexemptAAorhigherMunicipalBonds.Therefore,adiscountrateof2.0
20YearBondGOIndexpublishedbybondbuyer.comisusedasofthemeasurementdateofDecember31,2020.
ActuarialAssumptions
The/źƷǤƭtotalOPEBliabilitywasmeasuredatDecember31,2020andwasdeterminedbyanactuarialvaluationasofthat
dateusingthefollowingactuarialassumptions:
ValuationDate:December31,2020
MethodsandAssumptions:
Inflation:2.50%
SalaryIncreases:3.50%to11.50%,includinginflation
Discountrate:2.00%.ThediscountratewasbasedontheFidelityLƓķĻǣƭͻЋЉYearMunicipal
GOAALƓķĻǣͼrateasofDecember31,2020.
nefitrelatedcosts:$0
wĻƷźƩĻĻƭshareofbe
Administrativeexpenses:AlladministrativeexpensesarepaidthroughthePensionTrustandaccounted
forunderreportingrequirementsunderGASBStatementNo.68.
MortalityratesΑserviceretirees:2019MunicipalRetireesofTexasMortalityTables.Theratesareprojectedona
fullygenerationalbasiswithscaleUMP.
MortalityratesΑdisabledretirees:2019MunicipalRetireesofTexasMortalityTableswitha4yearsetforwardfor
malesanda3yearsetforwardforfemales.Inaddition,a3.5%and3%minimum
mortalityratewillbeappliedtoreflecttheimpairmentforyoungermembers
whobecomedisabledformalesandfemales,respectively.Theratesare
projectedonafullygenerationalbasisbyScaleUMPtoaccountforfuture
mortalityimprovementssubjecttothefloor.
65CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
ActuarialAssumptions(continued)
TheactuarialassumptionsusedintheDecember31,2020valuationwerebasedontheresultsofanactuarialexperience
cember31,2014toDecember31,2018.
studyfortheperiodDe
TMRSSupplementalDeathBenefitsFund(continued)
ChangesintheTotalOPEBLiability
TotalOPEBLiability
Servicecost42,245$
Interest35,227
Changesofbenefitterms
Differencebetweenexpected
andactualexperienceofthetotalOPEBliability
(14,873)
Changesofassumptions222,587
Benefitpayments
(7,169)
NetchangeintotalOPEBliability278,017
TotalOPEBliabilitybeginning1,263,834
TotalOPEBliabilityending$1,541,851
Coveredpayroll$26,403,236
TotalOPEBliabilityasapercentageofcoveredpayroll5.84%
SensitivityAnalysis
ThefollowingpresentsthetotalOPEBliabilityoftheemployer,calculatedusingthediscountrateof2.00%,aswellaswhat
the/źƷǤƭtotalOPEBliabilitywouldbeifitwerecalculatedusingadiscountratethatis1percentagepointlower(1.00%)or
1percentagepointhigher(3.00%)thanthecurrentrate.Notethatthehealthcarecosttrendratedoesnotaffectthetotal
OPEBliability,sosensitivitytothehealthcarecosttrendrateisnotshown.
CurrentDiscountRate
Assumption
1%Decreaseto1.00%2.00%1%Increaseto3.00%
$1,923,469$1,541,851$1,253,992
OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedtoOPEBActivity
FortheyearendedSeptember30,2021,theCityrecognizedOPEBexpenseof$143,426relatedtotheTMRSSupplemental
DeathBenefitsplanand$4,954,554relatedtotheRetireeHealthcarePlanforatotalexpenseof$5,097,980.
66CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
TMRSSupplementalDeathBenefitsFund(continued)
OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedtoOPEBActivity
(continued)
AsofSeptember30,2021,theCityreporteddeferredoutflowsofresourcesrelatedtoOPEBfromthefollowingsources:
DeferredDeferred
OutflowsofInflowsof
ResourcesResources
Differencesbetweenexpected
andactualexperience
$12,249$63,597
Changesassumptions360,64639,941
Contributionssubsequentto
themeasurementdate
37,457
Total$410,352$103,538
The$37,457reportedasdeferredoutflowsofresourcesrelatedtoOPEBresultingfromCitycontributionssubsequentto
themeasurementdatewillberecognizedasareductionofthetotalOPEBliabilityintheyearendingSeptember30,2022.
AmountscurrentlyreportedasdeferredoutflowsofresourcesrelatedtoOPEB,excludingcontributionssubsequenttothe
measurementdate,willberecognizedinOPEBexpenseasfollows:
Netdeferredoutflows
FiscalYear(inflows)ofresources
2022$65,953
202365,953
202452,633
202557,724
202627,094
Total$269,357
RetireeHealthCarePlan(RHCP)
PlanDescription
The/źƷǤƭdefinedbenefitOPEBplan,CityofLaPorteRetireeHealthCarePlan(RHCP),providesOPEBthroughanimplicit
healthcarepremiumforretireesforallpermanentfulltimeemployeesoftheCity.RHCPisasingleemployerdefinedbenefit
OPEBplanadministeredbytheCity.Atthistime,noassetsareaccumulatedinatrusttofundthefuturerequirementsofthe
RHCP.
67CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
RetireeHealthCarePlan(RHCP)(continued)
Benefitsprovided
RHCPprovidesaccesstopostretirementemployeesbyofferingaͻĬƌĻƓķĻķƦƩĻƒźǒƒͼstructure,thatis,theoverallhealth
carepremiumsforactiveemployeesandnonMedicareretirees,arestatedintermsofasingleͻĬƌĻƓķĻķƦƩĻƒźǒƒͼ͵The
differencebetweentheunderlyingretireeclaimsandtheblendedoverallhealthcarepremiumisreferredtoasanͻźƒƦƌźĭźƷͼ
subsidy.BecausetheunderlyingclaimscostsforanonMedicareretireeareonaveragehigherthantheblendedpremium,
thereisapositiveimplicitsubsidyforthenonMedicareretirees.
Employeescoveredbybenefitterms.AtDecember31,2019,thefollowingemployeeswerecoveredbythebenefitterms:
Retireesandbeneficiaries93
Inactive,nonretiredmembers
Activemembers378
Total471
TotalOPEBLiability
The/źƷǤƭtotalOPEBliabilityof$61,205,148wasmeasuredasofDecember31,2020,andwasdeterminedbyanactuarial
valuationasofDecember31,2020.
Actuarialassumptionsandmethods
ThetotalOPEBliabilityintheDecember31,2020actuarialvaluationwasdeterminedusingthefollowingactuarial
assumptionsandotherinputs,appliedtoallperiodsincludedinthemeasurement,unlessotherwisespecified:
ValuationDate:December31,2020
MethodsandAssumptions:
ActuarialCostMethod:IndividualEntryAge
DiscountRate:2.00%asofDecember31,2020
Inflation:2.50%
SalaryIncreases:3.50%to11.50%,includinginflation
DemographicAssumptions:BasedontheexperiencestudycoveringthefouryearperiodendingDecember
31,2018asconductedfortheTexasMunicipalRetirementSystem(TMRS).For
theOPEBvaluation,thestandardTMRSretirementrateswereadjustedtoreflect
theimpactofthe/źƷǤƭretireemedicalplandesign.
19MunicipalRetireesofTexas
Mortality:Forhealthyretirees,thegenderdistinct20
mortalitytablesareused.Theratesareprojectedonafillygenerationalbasis
usingtheultimatemortalityimprovementratesintheMPtablestoaccountfor
futuremortalityimprovements.
HealthCareTrendRates:Pre65:Initialrateof7.00%decliningtoanultimaterateof4.25%after13years;
Post65:Initialrateof6.30%decliningtoanultimaterateof4.25%after13years
68CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
RetireeHealthCarePlan(RHCP)(continued)
Actuarialassumptionsandmethods(continued)
ParticipationRates:Itwasassumedthattheplanparticipationwouldvarybasedontheamountof
thesubsidyprovided.Foreligibleretireeswithover30yearsofservice,95%were
assumedtoparticipateintheplanatretirement.Foremployeeswithlessthan
30yearsofservice,theassumedparticipationrateisequaltothepercentageof
premiumtheCitysubsidizes.Forexample,retireeseligibleforan85%subsidy
wereassumedtoelectcoverage85%ofthetime,whileonly40%ofretirees
eligiblefora40%subsidywereassumedtoelectcoverage.
OtherInformation:
Note:Thediscountratechangedfrom2.75%asofDecember31,2019to2.00%asof
December31,2020.Additionally,thetwopersoncoveragerateswereupdated.
DiscountRate
Forplansthatdonothaveformalassets,thediscountrateshouldequalthetaxexemptmunicipalbondratebasedonan
indexof20yeargeneralobligationbondswithanaverageAAcreditratingasofthemeasurementdate.Forthepurposeof
thisvaluation,themunicipalbondrateis2.00%(basedonthedailyrateclosesttobutnotlaterthanthemeasurementdate
oftheFidelityͻЋЉYearMunicipalGOAALƓķĻǣͼΜ͵Thediscountratewas2.75%asofthepriormeasurementdate.
EBLiability
ChangesintheTotalOP
TotalOPEBLiability
Servicecost2,066,931$
Interest1,630,780
Changesofbenefitterms
Differencebetweenexpected
andactualexperienceofthetotalOPEBliability
(5,230,642)
Changesofassumptions4,987,807
Benefitpayments
(1,034,681)
NetchangeintotalOPEBliability2,420,195
TotalOPEBliabilitybeginning58,784,953
TotalOPEBliabilityending$61,205,148
Coveredpayroll$23,404,058
tageofcoveredpayroll261.52%
TotalOPEBliabilityasapercen
69CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
RetireeHealthCarePlan(RHCP)(continued)
SensitivityofthetotalOPEBliabilitytochangesinthediscountrate
ThefollowingpresentstheƦƌğƓƭtotalOPEBliability,calculatedusingadiscountrateof2.75%,aswellaswhattheƦƌğƓƭ
totalOPEBliabilitywouldbeifitwerecalculatedusingadiscountratethatisonepercentloweroronepercenthigher:
CurrentDiscountRate
Assumption
1%Decrease2.00%1%Increase
$74,072,513$61,205,148$51,249,782
SensitivityofthetotalOPEBliabilitytochangesinthehealthcarecosttrendrates
ThefollowingpresentstheƦƌğƓƭtotalOPEBliability,calculatedusingtheassumedtrendratesaswellaswhattheƦƌğƓƭtotal
OPEBliabilitywouldbeifitwerecalculatedusingatrendratethatisonepercentloweroronepercenthigher:
CurrentHealthcare
CostTrendRate
1%DecreaseAssumption1%Increase
$50,123,890$61,205,148$76,073,193
OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedtoOPEB
FortheyearendedSeptember30,2021,theCityrecognizedOPEBexpenseof$143,426relatedtotheTMRSSupplemental
DeathBenefitsplanand$4,954,554relatedtotheRetireeHealthcarePlanforatotalexpenseof$5,097,980.
AtSeptember30,2021,theCityreporteddeferredoutflowsofresourcesanddeferredinflowsofresourcesrelatedtoOPEB
fromthefollowingsources:
DeferredDeferred
OutflowsofInflowsof
ResourcesResources
Differencesbetweenexpected
andactualexperience
$$4,980,010
Changesassumptions11,233,93687,244
Contributionssubsequentto
themeasurementdate
232,774
Total$11,466,710$5,067,254
The$232,774reportedasdeferredoutflowsofresourcesrelatedtoOPEBresultingfromCitycontributionssubsequentto
themeasurementdatewillberecognizedasareductionofthetotalOPEBliabilityintheyearendingSeptember30,2022.
70CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note9OtherPostEmploymentBenefits(continued)
RetireeHealthCarePlan(RHCP)(continued)
OPEBExpenseandDeferredOutflowsofResourcesandDeferredInflowsofResourcesRelatedtoOPEB(continued)
AmountscurrentlyreportedasdeferredoutflowsofresourcesrelatedtoOPEB,excludingcontributionssubsequenttothe
measurementdate,willberecognizedinOPEBexpenseasfollows:
Netdeferredoutflows
FiscalYear(inflows)ofresources
2022$1,256,841
20231,256,841
20241,256,841
20251,256,841
2026850,791
Thereafter288,527
Total$6,166,682
Note10RiskManagement
TheCityisexposedtovariousrisksoflossrelatedtotorts:theftof,damageto,anddestructionofassets;errorsandomissions;
andnaturaldisasters.The/źƷǤƭriskmanagementprogramencompassesvariousmeansofprotectingtheCityagainstlossby
obtainingproperty,casualtyandliabilitycoveragefromparticipationinariskpool.TheparticipationoftheCityintherisk
poolislimitedtothepaymentofpremiums.TheCityisamemberoftheTexasMunicipalLeagueIntergovernmentalRiskPool,
irdparty
anunincorporatedassociationof1,860politicalsubdivisionsoftheStateofTexas.ThePoolcontractswithath
administratorforadministration,investigationandadjustmentservicesinthehandlingofclaims.Alllosscontingencies,
includingclaimsincurredbutnotreported,ifany,arerecordedandaccountedforbythePool.Settledclaimshavenot
exceededinsurancecoverageinanyofthethreepreviousfiscalyears.Therehasnotbeenanysignificantreductionin
insurancecoveragefromthatofthepreviousyear.
Theinsuranceinternalservicefundisfundedbychargestothe/źƷǤƭotherfundsandcomponentunitsandisbasedprimarily
uponthecontributingŅǒƓķƭfulltimeemployeecount.TheCityselfinsuresaportionofhealthinsurancebenefitsprovided
toemployees.ForhealthinsurancetheCityretainstheriskforthefirst$165,000ofanindividualclaim.Excessinsurance
coverageispurchasedtocoverindividualclaimsinexcessof$165,000withalimitof$1,000,000percoverageperiod.
71CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note10RiskManagement(continued)
Activitiesduringtheyearfortheinsuranceinternalservicefundincluded:
Revenues
Chargestodivisions$5,468,640
Interfundtransfers4,067,091
Chargestoemployees610,721
Chargestoretirees135,512
Cobracharges7,188
Other64,991
Interestrevenue1,851
Totalrevenues$10,355,994
Expenses
Otherexpenses$681,310
Claimsadministration165,309
Claimsincurred6,082,807
Reinsurancepremiums633,021
Insurancepremiums495,397
Totalexpenses$8,057,844
Liabilitiesoftheinsurancefundarereportedwhenitisprobablethatalosshasoccurredandtheamountofthelosscanbe
reasonablyestimated.Liabilitiesincludeanamountforclaimsthathavebeenincurredbutnotreported(IBNRs).Theresult
oftheprocesstoestimatetheclaimsliabilityisnotanexactamountasitdependsonmanycomplexfactors,suchas,inflation,
changesinlegalrequirementsanddamageawards.Accordingly,claimsarereevaluatedperiodicallytoconsidertheeffects
ofinflation,recentclaimsettlementtrends(includingfrequencyandamountofpayoffs),andothereconomicandsocial
stimateoftheclaimsalsoincludesamountsforincrementalclaimadjustmentexpensesrelatedtospecific
factors.Thise
claimsandotherclaimadjustmentexpenseregardlessofwhetherallocatedtospecificclaims.
Changesinthebalanceofhealthinsuranceclaimsliabilityforthreefiscalyearsareasfollows:
BeginningofPaymentsforEndofYear
YearAccrualClaimsClaimsAccrual
9/30/2019546,849$$6,893,077$6,841,448$598,478
9/30/2020598,4787,618,4787,576,618640,338
9/30/2021640,3387,827,2697,782,324685,283
72CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note11Contingencies
TheCityisadefendantinlawsuits.Althoughtheoutcomeofthelawsuitsisnotpresentlydeterminable,itistheopinionof
the/źƷǤƭmanagementtheresolutionofthesematterswillnothaveamateriallyadverseeffectonthefinancialconditionof
theCity.
TheCityparticipatesincertainfederalandstateassistedgrantprograms.Theseprogramsaresubjecttoprogramcompliance
auditsbythegrantorsortheirrepresentatives.Accordingly,the/źƷǤƭcompliancewithapplicablegrantrequirementswillbe
establishedatafuturedate.Theamountofexpenditureswhichmaybedisallowedbythegrantingagenciescannotbe
determinedatthistime,althoughtheCityanticipatessuchamounts,ifany,willbeimmaterial.
Note12Encumbrances
Appropriationsinallbudgetedfundslapseattheendofthefiscalyeareveniftheyhaverelatedencumbrances.
Encumbrancesarecommitmentsrelatedtounperformed(executory)contractsforgoodsorservices(i.e.,purchaseorders,
contracts,andcommitments).Encumbranceaccountingisutilizedtotheextentnecessarytoassureeffectivebudgetary
controlandaccountabilityandtofacilitateeffectivecashplanningandcontrol.Whileallappropriationsandencumbrances
lapseatyearend,validoutstandingencumbrances(thoseforwhichperformanceundertheexecutorycontractisexpected
inthenextyear)arereappropriatedandbecomepartofthesubsequentǤĻğƩƭbudgetpursuanttostateregulations.Atyear
endtheamountofencumbrancesexpectedtobehonoredinthenextyearwereasfollows:
FundAmount
General$240,255
NonmajorGovernmental58,460
Utilityfund11,236
Internalservicefund580,234
Total$890,185
Note13SoutheastWaterPurificationPlant
TheLaPorteAreaWaterAuthorityΛͻ!ǒƷŷƚƩźƷǤͼΜandtheCityofHouston,TexashaveenteredintoaCostSharingWater
ProjectContract(theͻ/ƚƓƷƩğĭƷͼΜwhereintheAuthority,theCitiesofLaPorte,aƚƩŭğƓƭPoint,andShoreacresagreetojointly
financetheconstructionandoperationoftheSoutheastWaterPurificationPlant(SoutheastPlant).Underthetermsofthe
Contract,theAuthoritypurchased4.2milliongallonsperdayproductionand5.25milliongallonsperdaypumpingcapacity.
TheCitiesofLaPorte,aƚƩŭğƓƭPoint,andShoreacreshaveagreedtodemandandpumpingallocationsofthe!ǒƷŷƚƩźƷǤƭ
purchaseofwaterfromtheSoutheastPlant.
TherequiredfundsfortheundividedinterestintheSoutheastPlantandtheconstructionofatransmissionanddistribution
systemtotransportwaterfromtheSoutheastPlantwereprovidedbyissuanceof$9.8millionrevenuesbonds,whichhave
beenretired.
ThewaterratetobesetbytheAuthoritywillnotbelessthananamountsufficienttoprovideforpaymentofallexpensesin
producing,treating,andpumpingthewaterinconnectionwithtransmissionanddistributionsystemsandtoprovidepayment
fortheinterestandprincipalofallbondswhenthebondsbecomedueandpayable.
73CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note14DuetoDevelopers
TheTIRZisapartytoseveralagreementswithDeveloperswhoownpropertyintheLaPorteTaxIncrementZone.TheTIRZis
obligatedtorepaytheDevelopersforpublicimprovementsmadeonthepropertyuptotheamountofincrementaltaxvalue
gained.
BeazerHomesTexas\[tƭreimbursableexpendituresforBaysideCrossingtotaled$1,449,517includinginterestatAugust24,
2016.Inthecurrentfiscalyear,interestwascalculatedat$250.TheDeveloperwasreimbursed$1,196forinterestand
$111,051appliedtoprincipal.
BeazerHomesTexas\[tƭreimbursableexpendituresforBaysideCrossingSupplementaltotaled$177,498,includinginterest
atAugust23,2017.Inthecurrentfiscalyear,anadditionalamountof$37,348wascalculatedforinterest.
Senior!ƭƭƚĭźğƷĻƭreimbursableexpendituresandlandforBaysideCrossingtotaled$466,032includinginterestatAugust24,
2016.Inthecurrentfiscalyear$9,781waspaidtowardinterest.
65LaPorte,Ltd(LakesofFairmontGreens)hadreimbursableexpendituresapprovedinthecurrentfiscalyearof$4,293,060
onApril15,2020.Nointerestwillaccruebecausepresentvaluewasused.Paymentsduringthecurrentfiscalyeartotal
$276,585.
Inaddition,certaindevelopershavesignedaDevelopmentAgreementbuthavenotsubmittedcostsforreimbursementof
theirprojects.Estimatedcosts,basedontheagreement,areasfollows:
HawthorneatLaPorte,LLC$2,019,908
JabezΑLB1,L.L.C.$1,952,754
Note15IndustrialPayments
In1958,theCitycreatedanIndustrialZoneadjacenttotheCity,whichpresentlyencompassesapproximately5,500acresof
landnorthofHighway225andborderingtheHoustonShipChannel.TheCityannexedsufficientlandtocompletelyencircle
tractswithallofthe
thisIndustrialZone,protectingitfromannexationbyanyothermunicipality.TheCityenteredintocon
IndustrieslocatedintheZonewherebytheCityannexedaportionofthetotalvalueofeachindustrywiththeremainder
constitutingtheprotectedIndustrialDistrict.InadditiontotheIndustrialZonenorthofHighway225,whichisreferredtoas
the"BattlegroundIndustrialDistrict,"theCitycontainsanIndustrialZoneonitssouthsidereferredtoasthe"Bayport
IndustrialDistrict."TheBayportDistrict,createdin1970,covers2,500acres.
TheCityandtheIndustries,manyofwhichhavecometotheIndustrialZonessincetheoriginalcontracts,arepresentlyunder
contracts,whichextendtoDecember31,2031.Underthetermsofthecurrentcontracts,theindustriesmakepaymentsto
theCityeachyearinlieuoftaxes.Theseannualinlieupaymentsareinanamountwhich,whenaddedtothefullCitytaxes
ontheannexedportion,equal64%ofwhattheCity'staxesontheindustrywouldbeif100%oftheindustrywasintheCity.
Thecontractscontainanewconstructionclausethatallowsnewplantfacilitiestomakeinlieupaymentson30%ofthevalue
ofnewadditions.Currently,162companiesparticipateinindustrialdistrictcontracts.Thesecontractshaveservedasa
valuableeconomictoolformorethan50years.
74CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitA10
NOTESTOTHEFINANCIALSTATEMENTS(continued)
Note16FundBalance
AssignedfundbalanceoftheGeneralFundatyearendconsistedofthefollowing:
Municipalengineeringservices82,393$
Documentimaging71,394
Redsignalenforcementlights41,210
EOCAVimprovements14,930
Licensingforvehiclegateway12,856
Strategicplanningconsultant4,211
Ammunition1,089
AED's5,886
ProfessionalservicesforCommunityRatingSystem6,286
TotalGeneralFundAssignedFundBalance$240,255
75CityofLaPorte2021ACFR
DRAFT 03.04.2022
REQUIREDSUPPLEMENTARYINFORMATION
76CityofLaPorte2021ACFR
DRAFT 03.04.2022
77CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB1
GENERALFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FortheYearEndedSeptember30,2021
BudgetedAmounts
Variancewith
FinalBudget
Positive
OriginalFinalActualAmounts(Negative)
Revenues
Taxes:
Propertytaxesandpenalties18,905,500$$18,905,500$23,370,584$4,465,084
Othertaxes90,00090,00098,1378,137
Licensesandpermits841,511841,511650,402(191,109)
Finesandforfeitures1,457,4401,457,4401,550,11592,675
Salesandusetaxes5,999,2875,999,2876,702,765703,478
Industrialpayments17,310,02017,310,02018,188,121878,101
Franchisetaxes3,004,8953,004,8952,996,774(8,121)
Intergovernmentalrevenues77,86877,868
InvestmentEarnings350,000350,00049,605(300,395)
Chargesforservices5,830,4405,830,4406,078,174247,734
Miscellaneous172,467172,467576,366403,899
TotalRevenues 53,961,56053,961,56060,338,9116,377,351
Expenditures
Current:
Generalgovernment12,415,45412,256,55912,588,034(331,475)
Publicsafety21,401,91821,401,01821,002,317398,701
Publicworks4,881,9595,113,7214,690,723422,998
Healthandsanitation3,106,1623,226,1623,247,033(20,871)
Cultureandrecreation6,310,1926,313,1495,860,184452,965
TotalExpenditures 48,115,68548,310,60947,388,291922,318
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 5,845,8755,650,95112,950,6207,299,669
es)
OtherFinancingSources(Us
Transfersin57,50057,50057,500
Transfersout(12,719,445)(12,719,445)(12,719,445)
TotalOtherFinancingSources(Uses)(12,661,945)(12,661,945)(12,661,945)
NetChangeinFundBalance(6,816,070)(7,010,994)288,6757,299,669
FundBalances,Beginning 64,523,92764,523,92764,523,927
FundBalances,Ending$57,707,857$57,512,933$64,812,602$7,299,669
78CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB2
SPECIALREVENUEFUNDΑRESTRICTEDFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
Variance
OriginalPositive
BudgetFinalBudgetGAAPActual(Negative)
Revenues
Finesandforfeitures89,500$$89,500$187,483$97,983
Intergovernmentalrevenues10,150,67410,150,674465,327(9,685,347)
Investmentearnings1,6371,637
Chargesforservices303,000303,000
TotalRevenues 10,240,17410,240,174957,447(9,282,727)
Expenditures
Current:
Generalgovernment2,115,0751,981,47551,5541,929,921
Publicsafety385,596385,596385,417179
Publicworks148,300148,300147,491809
Healthandsanitation17,00017,00017,000
Cultureandrecreation28,00028,00028,000
Capitaloutlay7,861,4327,861,432142,3457,719,087
TotalExpenditures 10,555,40310,421,803771,8079,649,996
ChangeinFundBalance(315,229)(181,629)185,640367,269
FundBalances,Beginning 2,660,6042,660,6042,660,604
FundBalances,Ending$2,345,375$2,478,975$2,846,244$367,269
79CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB3
LAPORTEREDEVELOPMENTAUTHORITY(TAXINCREMENTREINVESTMENTZONE)
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FortheYearEndedSeptember30,2021
BudgetedAmounts
Variancewith
FinalBudget
Positive
OriginalFinalActualAmounts
(Negative)
Revenues:
Propertytaxes6,763,110$$6,763,110$5,822,439$(940,671)
Investmentearnings975975483(492)
TotalRevenues 6,764,0856,764,0855,822,922(941,163)
Expenditures
Current:
Generalgovernment1,677,5802,161,088907,9261,253,162
DebtService:
Principal1,253,9521,347,300387,636959,664
Interestandothercharges10,977(10,977)
TotalExpenditures 2,931,5323,508,3881,306,5392,201,849
Netchangeinfundbalance3,832,5533,255,6974,516,3831,260,686
Fundbalancesbeginningofyear4,276,7184,276,7184,276,718
Fundbalancesendofyear$8,109,271$7,532,415$8,793,101$1,260,686
80CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB4
NOTESTOREQUIREDSUPPLEMENTARYINFORMATION
1.BudgetaryControlsandProcedures
Theobjectiveofthe/źƷǤƭbudgetarycontrolsistoensurecompliancewithlegalprovisionsembodiedintheannual
appreciatedbudgetapprovedbytheCityCouncil.TheCityManagerisrequiredbychartertosubmitaproposedbudgetand
accompanyingmessagetoCityCouncilbyAugust1.TheCouncilshallreviewandrevisetheproposedbudgetastheydeem
appropriatepriortocirculationforthepublichearing.Asummaryoftheproposedbudgetandnoticeofthepublichearing
mustbepostedinCityHallandbepublishedintheofficialnewspaperatleast2weekspriortothehearing.Annualbudgets
forGeneral,DebtService,SpecialRevenueandEnterpriseFundsarelegallyadoptedbyordinanceandmustbedonesono
laterthanthelastdayofthefiscalyear.Budgetarycontrolforcapitalprojectsfundsisachievedthroughlegallybinding
constructioncontractsandprojectlengthbudgets.
Thelevelofbudgetarycontrol(thelevelatwhichexpenditurescannotlegallyexceedtheappropriatedamount)isthetotal
approvedbudgetforeachdepartment.TheCityManagerisauthorizedtotransferpartofallofanyunencumbered
appropriationbalanceamongprogramswithinadepartment.Allotheramendmentsand/ortransfersmustbeapprovedby
Council.
Annualappropriatedbudgetsareadoptedforgeneral,specialrevenue,anddebtservicefunds,usingthesamebasisof
accountingasforfinancialreporting.Annualbudgetsareadoptedonabasisconsistentwithgenerallyacceptedaccounting
principles(GAAP)exceptthecapitalprojectsfunds,whichadoptasawhole.TheoriginalbudgetisadoptedbytheCityCouncil
priortothebeginningoftheyear.
Appropriationslapseattheendoftheyear,excludingcapitalprojectbudgets.
FortheyearendedSeptember30,2021,expendituresexceededtheappropriatedamountinthefollowingtwodepartments:
Generalgovernment$331,475
Healthandsanitation:$20,871
81CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB5
SCHEDULEOFCHANGESINNETPENSIONLIABILILTYANDRELATEDRATIOSPage1of2
TEXASMUNICIPALRETIREMENTSYSTEM
LastSevenMeasurementYears
2020201920182017
Totalpensionliability
ServiceCost
$4,250,921$3,890,913$3,668,483$3,714,539
Interest(ontheTotalPensionLiability)
11,525,60510,969,46010,570,18110,112,101
Differencebetweenexpectedandactual
1,562,770412,341(1,410,118)(658,901)
experience
Changesofassumptions
611,170
Benefitpayments,includingrefundsof
(7,758,859)(7,890,546)(6,158,492)(6,558,193)
employeecontributions
Netchangeintotalpensionliability
9,580,4377,993,3386,670,0546,609,546
TotalpensionliabilityΑbeginning
172,503,675164,510,337157,840,283151,230,737
TotalpensionliabilityΑending
$182,084,112$172,503,675$164,510,337$157,840,283
Planfiduciarynetposition
ContributionsΑemployer
$4,253,719$3,850,439$3,625,504$3,602,160
ContributionsΑemployee
1,848,2271,672,9971,575,4221,578,735
Netinvestmentincome
12,153,29321,775,702(4,381,890)17,987,506
Benefitpayments,includingrefundsof
(7,758,859)(7,890,546)(6,158,492)(6,558,193)
employeecontributions
AdministrativeExpense
(78,663)(123,059)(84,698)(93,223)
Other
(3,070)(3,697)(4,424)(4,725)
Netchangeinplanfiduciarynetposition
10,414,64719,281,836(5,428,578)16,512,260
PlanfiduciarynetpositionΑbeginning
160,154,666140,872,830146,301,408129,789,148
PlanfiduciarynetpositionΑending
$170,569,313$160,154,666$140,872,830$146,301,408
Netpensionliability
$11,514,799$12,349,009$23,637,507$11,538,875
Planfiduciarynetpositionasapercentage
ofthetotalpensionliability
93.68%92.84%85.63%92.69%
Coveredpayroll
$26,403,236$23,899,954$22,506,030$22,553,362
Netpensionliabilityasapercentageof
coveredemployeepayroll
43.61%51.67%105.03%51.16%
GASB68requires10fiscalyearsofdatatobeprovidedinthisschedule.TheCitywillcontinuetobuildthisscheduleoverthenext10year
periodastheinformationbecomesavailable.
82CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB5
SCHEDULEOFCHANGESINNETPENSIONLIABILILTYANDRELATEDRATIOSPage2of2
TEXASMUNICIPALRETIREMENTSYSTEM
LastSevenMeasurementYears
201620152014
Totalpensionliability
ServiceCost
$3,600,954$3,401,691$3,045,776
Interest(ontheTotalPensionLiability)
9,653,9409,564,6379,108,178
Differencebetweenexpectedandactual
(40,363)(500,190)(761,946)
perience
ex
Changesofassumptions
(325,022)
Benefitpayments,includingrefundsof
(6,409,301)(5,304,879)(4,793,355)
employeecontributions
Netchangeintotalpensionliability
6,805,2306,836,2376,598,653
TotalpensionliabilityΑbeginning
144,425,507137,589,270130,990,617
TotalpensionliabilityΑending
$151,230,737$144,425,507$137,589,270
Planfiduciarynetposition
ContributionsΑemployer
$3,415,127$3,461,463$3,534,991
ContributionsΑemployee
1,528,5111,506,1581,460,768
Netinvestmentincome
8,314,792181,9546,665,254
Benefitpayments,includingrefundsof
(6,409,301)(5,304,879)(4,793,355)
ployeecontributions
em
AdministrativeExpense
(93,910)(110,827)(69,591)
Other
(5,060)(5,474)(5,722)
Netchangeinplanfiduciarynetposition
6,750,159(271,605)6,792,345
PlanfiduciarynetpositionΑbeginning
123,038,989123,310,594116,518,249
PlanfiduciarynetpositionΑending
$129,789,148$123,038,989$123,310,594
Netpensionliability
$21,441,589$21,386,518$14,278,676
Planfiduciarynetpositionasapercentage
ofthetotalpensionliability
85.82%85.19%89.62%
Coveredpayroll
$21,823,962$21,421,227$20,708,639
Netpensionliabilityasapercentageof
coveredemployeepayroll
98.25%99.84%69.0%
GASB68requires10fiscalyearsofdatatobeprovidedinthisschedule.TheCitywillcontinuetobuildthisschedule
overthenext10yearperiodastheinformationbecomesavailable.
83CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB6
SCHEDULEOFCONTRIBUTIONSPage1of2
TEXASMUNICIPALRETIREMENTSYSTEM
LastEightFiscalYears
2021*2020*2019*20182017
ActuariallyDeterminedContribution
$4,046,260$3,815,501$3,655,811$3,616,211$3,566,725
Contributionsinrelationtothe
actuariallydeterminedcontribution
(4,240,541)(3,987,213)(3,759,780)(3,616,211)(3,566,725)
Contributiondeficiency(excess)
$(194,281)$(171,712)$(103,969)$$
Coveredpayroll$26,357,289$24,749,926$23,338,178$22,496,785$22,446,058
Contributionsasapercentageofcovered
payroll15.35%15.42%15.66%16.07%15.89%
201620152014
ActuariallyDeterminedContribution
$3,489,185$3,496,424
$3,551,472
Contributionsinrelationtothe
actuariallydeterminedcontribution
(3,551,472)(3,489,185)(3,496,424)
Contributiondeficiency(excess)
$$$
Coveredpayroll22,512,615$$21,323,383$20,543,616
Contributionsasapercentageofcovered
payroll15.78%16.36%17.02%
*theTMRSrecommendedcontributiondecreasedincalendaryear20192021.TheCitymaintainedcontributionsat
the2019calendaryearrateinordertoincreasetheirfundedstatus
ilable.
Note:Thisscheduleisrequiredtohave10yearsofinformation,buttheinformationpriorto2014isnotava
84CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB6
NOTESTOTHESCHEDULEOFCONTRIBUTIONSPage2of2
TEXASMUNICIPALRETIREMENTSYSTEM
ValuationDate:
ActuariallydeterminedcontributionratesarecalculatedasofDecember31andbecome
effectiveinJanuary13monthslater.
MethodsandAssumptionsUsedtoDetermineContributionRates:
ActuarialCostMethodEntryAgeNormal
RemainingAmortizationPeriod24years
AssetValuationMethod10Yearsmoothedmarket;15%softcorridor
Inflation2.50%
SalaryIncreases3.50%to11.50%includinginflation
Discountrate6.75%
Retirees'shareofbenefitrelatedcosts$0
AdministrativeexpensesAlladministrativeexpensesarepaidthroughthePensionTrustandaccountedforunder
reportingrequirementsofGASBStatementNo.68
2019MunicipalretireesofTexasMortalityTables.Theratesareprojectedonafully
Mortalityrateserviceretirees
generationalbasiswithscaleUMP
lityTableswitha4yearsetforwardformalesanda3
Mortalityratedisabledretirees2019MunicipalretireesofTexasMorta
yearsetforwardforfemales.Inaddition,a3.5%and3%minimummortalityratewillbeapplied
toreflecttheimpairmentforyoungermemberswhobecomedisabledformalesandfemales
respectively.TheratesareprojectedonafullygenerationalbasisbyScaleUMPtoaccountfor
futuremortalityimprovementssubjecttothefloor.
85CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB7
SCHEDULEOF/L{PROPORTIONATESHAREOF
THENETPENSIONLIABILITY
TEXASEMERGENCYSERVICESRETIREMENTSYSTEM
LastSevenMeasurementYears
20202019201820172016
City'sproportionofthenetpensionliability
1.335%0.924%0.630%0.653%0.780%
City'sproportionateshareofthenetpensionsliability
$336,565$261,913$136,398$156,731$227,199
City'scoveredpayroll
62,23563,43529,17527,69415,498
City'sproportionateshareofthenetpensionliabilityaspercentage
ofitscoveredpayroll
541%413%468%566%1466%
Planfiduciarynetpositionasapercentageofthetotalpension
liability
83.2%84.3%81.4%76.3%76.9%
20152014
City'sproportionofthenetpensionliability0.982%0.721%
City'sproportionateshareofthenetpensionsliability$262,121$131,018
City'scoveredpayroll
18,61718,420
City'sproportionateshareofthenetpensionliabilityaspercentage
ofitscoveredpayroll
1408%711%
Planfiduciarynetpositionasapercentageofthetotalpension
liability
76.9%83.5%
Tenyearsofdatashouldbepresentedbutdatawasunavailablepriorto2014.
86CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS
SCHEDULEOF/L{CONTRIBUTIONSExhibitB8
TEXASEMERGENCYSERVICESRETIREMENTSYSTEM
LastEightFiscalYears
20212020201920182017
Contractuallyrequiredcontribution
$62,235$64,435$30,180$40,265$26,495
Contributionsinrelationtothecontractuallyrequiredcontribution
(62,235)(64,435)(30,180)(40,265)(26,495)
Contributiondeficiency(excess)
City'scoveredpayroll
63,43563,43529,17527,69415,498
Contributionasapercentageofcoveredemployeepayroll
98.1%101.6%103.4%145.4%171.0%
201620152014
Contractuallyrequiredcontribution
$38,095$48,820$26,055
Contributionsinrelationtothecontractuallyrequiredcontribution
(38,095)(48,820)(26,055)
Contributiondeficiency(excess)
City'scoveredpayroll
18,61718,42018,617
Contributionasapercentageofcoveredemployeepayroll
204.6%265.0%140.0%
Tenyearsofdatashouldbepresentedbutdatawasunavailablepriorto2014.
87CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB9
SCHEDULEOFCHANGESINTOTALOPEBLIABILILTYANDRELATEDRATIOS
CITYOFLAPORTERETIREEHEALTHCAREPLAN
LastFourMeasurementYears
TotalOPEBLiability2020201920182017
Servicecost$2,066,931$1,618,763$1,671,651$1,424,797
InterestonthetotalOPEBliability1,630,7801,855,0341,583,1941,611,153
Differencebetweenexpectedandactual
experienceofthetotalOPEBliability(5,230,642)(601,446)(31,749)(43,219)
Changesinassumptions4,987,8077,102,096(147,052)3,495,450
Benefitpayments(1,034,681)(762,083)(996,520)(1,140,414)
NetchangeintotalOPEBliability2,420,1959,212,3642,079,5245,347,767
TotalOPEBLiabilityBeginning58,784,95349,572,58947,493,06542,145,298
TotalOPEBLiabilityEnding$61,205,148$58,784,953$49,572,589$47,493,065
Coveredpayroll$23,404,058$23,900,629$22,506,030$21,799,361
TotalOPEBliabilityasapercentage
ofcoveredpayroll261.52%245.96%220.26%217.86%
NotestotheRequiredSupplementaryInformation
Tenyearsofdatashouldbepresentedbutdatawasunavailablepriorto2017.
Therearenoplanassetsaccumulatedinatrustthatmeetsthecriteriainparagraph4ofGASB
StatementNo.75.
Thediscountratechangedfrom2.75%asofDecember31,2019to2.00%asofDecember31, 2020.
88CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitB10
SCHEDULEOFCHANGESINTOTALOPEBLIABILILTYANDRELATEDRATIOS
TEXASMUNICIPALRETIREMENTSYSTEMSUPPLEMENTALDEATHBENEFITSFUND
LastFourMeasurementYears
TotalOPEBLiability2020201920182017
Servicecost$42,245$31,070$31,508$27,064
InterestonthetotalOPEBliability35,22739,72535,27034,660
Differencebetweenexpectedandactual
experienceofthetotalOPEBliability(14,873)(77,291)24,065
Changesinassumptions222,587218,703(78,470)91,449
Benefitpayments(7,169)(7,170)(6,752)(6,766)
NetchangeintotalOPEBliability278,017205,0375,621146,407
TotalOPEBLiabilityBeginning1,263,8341,058,7971,053,176906,769
TotalOPEBLiabilityEnding$1,541,851$1,263,834$1,058,797$1,053,176
Coveredpayroll$26,403,236$23,899,954$22,506,030$22,553,362
TotalOPEBliabilityasapercentage
ofcoveredpayroll5.84%5.29%4.70%4.67%
NotestotheRequiredSupplementaryInformation
Tenyearsofdatashouldbepresentedbutdatawasunavailablepriorto2017.
Therearenoplanassetsaccumulatedinatrustthatmeetsthecriteriainparagraph4ofGASB
StatementNo.75.
Nosignificantmethodsandassumptionstodisclose.
89CityofLaPorte2021ACFR
DRAFT 03.04.2022
COMBININGANDINDIVIDUALFUND
STATEMENTSANDSCHEDULES
90CityofLaPorte2021ACFR
DRAFT 03.04.2022
NonmajorGovernmentalFunds
SpecialRevenueFunds
SpecialRevenueFundsareusedtoaccountforspecificrevenuesthatarelegallyrestrictedforparticularpurposes.
Hotel/MotelOccupancyTaxFund ThisfundisusedtoaccountfortheaccumulationofresourcesfromtheHotel/MotelTax
tethedevelopmentorprogressoftheCitywithinthe
assessmentleviedbytheCity.Thesemoniesaretobespenttopromo
guidelinessetforthondispositionofrevenuescollectedundertheauthorityoftheTexasHotelOccupancyAct(Article1369;
ĻƩƓƚƓƭTexasCivilStatutes).
Section4BSalesTaxFundΑ Thisfundisusedtoaccountforfundsreceivedfromthe½centsalestaxdedicatedtocertain
economicandinfrastructureprojects.
StreetMaintenanceSalesTaxFund ΑThisfundisusedtoaccountfortheadditionalsalestaxcollectedforstreetmaintenance.
EmergencyServicesSalesTaxFund ΑThisfundisusedtoaccountfortheadditionalsalestaxcollectedforemergency
maintenance.
ThesefundsareusedtoaccountforrevenuestobereceivedfromtheCommunityDevelopmentBlockGrantEntitlement
Fund.
CapitalProjectsFunds
Capitalprojectsfundsareusedtoaccountfortheacquisitionandconstructionofmajorcapitalfacilitiesotherthanthose
financedbyproprietaryfunds.
2006CertificatesofObligationFund ΑThisfundisusedtoaccountfortheproceedsandexpendituresrelatedtothePolice
Facility,aSportsComplex,SouthLaPorteTrunkSewerandvariousotherWater/Sewerprojects.
ceedsandexpendituresrelatedtostreet,
2010CertificatesofObligationFund ΑThisfundisusedtoaccountforthepro
drainageandparkimprovements.
2015CertificatesofObligationFund ΑThisfundisusedtoaccountforbondproceedsandtheexpenditureofthosefundsfor
theconstructionofandimprovementstothewastewatersystem.
2017CertificatesofObligationFund ΑThisfundisusedtoaccountforbondproceedsandtheexpenditureofthosefundsfor
waterandsewerimprovements,andstreetanddrainageimprovements.
2021CertificatesofObligationFund ΑThisfundisusedtoaccountforbondproceedsandtheexpenditureofthosefundsfor
waterandsewerimprovements,andstreetanddrainageimprovements.
DrainageImprovements ΑThisfundisusedtoaccountfortheproceedsandexpendituresrelatedtothedrainagefees
collected.
91CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC1
COMBININGBALANCESHEETPage1of3
NONMAJORGOVERNMENTALFUNDS
September30,2021
SpecialRevenueFunds
HotelMotel
OccupancyTaxSection4BSalesStreetMaintenanceEmergencyTotalSpecial
FundTaxSalesTaxServiceSalesTaxRevenueFunds
Assets
CurrentAssets:
Cashandcashequivalents2,005,086$$7,339,442$5,271,427$1,993,171$16,609,126
Investments153,614479,259403,856152,7021,189,431
Receivables126,583597,725298,920295,4671,318,695
TotalAssets$2,285,283$8,416,426$5,974,203$2,441,340$19,117,252
LiabilitiesandFundBalances
Liabilities:
Accountspayable$10,055$69,000$511,079$91,297$681,431
Accruedsalaries1,7682523,0025,022
Unearnedrevenues100100
TotalLiabilities 11,82369,352511,07994,299686,553
FundBalances:
Restrictedfor:
Debtservice1,089,0171,089,017
Economicdevelopment2,273,4607,258,0579,531,517
Publicsafety2,347,0412,347,041
Capitalprojects
Publicworks5,463,1245,463,124
TotalFundBalances 2,273,4608,347,0745,463,1242,347,04118,430,699
TotalLiabilitiesandFundBalances$2,285,283$8,416,426$5,974,203$2,441,340$19,117,252
92CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC1
COMBININGBALANCESHEETPage2of3
NONMAJORGOVERNMENTALFUNDS
September30,2021
CapitalProjectsFunds
2017
2006Certificates2010Certificates2015CertificatesCertificatesof
ofObligationofObligationofObligationObligation
Assets
CurrentAssets:
Cashandcashequivalents$7,169$878,032$2,644,408$10,072,988
Investments54924,2037,7523,619
Receivables165
TotalAssets$7,718$902,251$2,652,165$10,076,607
LiabilitiesandFundBalances
Liabilities:
Accountspayable$$214,769$10,493$128,837
Accruedsalaries
Unearnedrevenues
TotalLiabilities 214,76910,493128,837
FundBalances:
Restrictedfor:
Debtservice
Economicdevelopment
Publicsafety
Capitalprojects7,718687,4822,641,6729,947,770
Publicworks
TotalFundBalances 7,718687,4822,641,6729,947,770
TotalLiabilitiesandFundBalances$7,718$902,251$2,652,165$10,076,607
93CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC1
COMBININGBALANCESHEETPage3of3
NONMAJORGOVERNMENTALFUNDS
September30,2021
CapitalProjectsFunds
2021TotalNonmajor
CertificatesofDrainageTotalCapitalGovernmental
ObligationImprovementsProjectsFundsFunds
Assets
CurrentAssets:
Cashandcashequivalents$13,500,719$4,977,279$32,080,595$48,689,721
Investments381,322417,4451,606,876
Receivables30,60630,6271,349,322
TotalAssets$13,500,719$5,389,207$32,528,667$51,645,919
LiabilitiesandFundBalances
Liabilities:
Accountspayable$$383,144$737,243$1,418,674
Accruedsalaries5,022
Unearnedrevenues100
TotalLiabilities 383,144737,2431,423,796
FundBalances:
Restrictedfor:
Debtservice1,089,017
Economicdevelopment9,531,517
Publicsafety2,347,041
Capitalprojects13,500,7195,006,06331,791,42431,791,424
Publicworks5,463,124
TotalFundBalances 13,500,7195,006,06331,791,42450,222,123
TotalLiabilitiesandFundBalances$13,500,719$5,389,207$32,528,667$51,645,919
94CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC2
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCEPage1of3
NONMAJORGOVERNMENTALFUNDS
FortheYearEndedSeptember30,2021
SpecialRevenueFunds
StreetEmergencyTotalSpecial
Hotel/MotelSection4bMaintenanceServiceSalesRevenue
TaxSalesTaxSalesTaxTaxFunds
Revenues
Finesandforfeitures$$$$$
Salesandusetaxes751,8543,368,7081,684,3541,675,8777,480,793
Investmentearnings1,3453,6512,4331,2788,707
Chargesforservices
Miscellaneous1,2741,274
TotalRevenues 754,4733,372,3591,686,7871,677,1557,490,774
Expenditures
Current:
Generalgovernment401,692194,990596,682
Publicsafety1,239,9041,239,904
Publicworks12,38912,389
Capitaloutlay996,29886,8681,083,166
Debtservice:
Otherdebtserviceexpenditures
TotalExpenditures 401,692194,9901,008,6871,326,7722,932,141
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 352,7813,177,369678,100350,3834,558,633
OtherFinancingSources(Uses)
Transfersin2,100,0002,100,000
unds(57,500)(967,000)(1,024,500)
Transferstootherf
Certificatesofobligationissued
Premiumoncertificatesofobligation
TotalOtherFinancingSources(Uses)(57,500)(967,000)2,100,0001,075,500
ChangeinFundBalance 295,2812,210,3692,778,100350,3835,634,133
FundBalances,Beginning 1,978,1796,136,7052,685,0241,996,65812,796,566
FundBalances,Ending$2,273,460$8,347,074$5,463,124$2,347,041$18,430,699
95CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC2
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCEPage2of3
NONMAJORGOVERNMENTALFUNDS
FortheYearEndedSeptember30,2021
CapitalProjectsFund
2006Certificates2010Certificates2015Certificates2017Certificates
ofObligationofObligationofObligationofObligation
Revenues
Finesandforfeitures$$$$
Salesandusetaxes
Investmentearnings55471,3514,847
Chargesforservices
Miscellaneous
TotalRevenues 55471,3514,847
Expenditures
Current:
Generalgovernment
Publicsafety
Publicworks43,132
Capitaloutlay436,50249,98098
Debtservice:
Otherdebtserviceexpenditures
TotalExpenditures 436,50249,98043,230
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 5(435,955)(48,629)(38,383)
OtherFinancingSources(Uses)
Transfersin
Transferstootherfunds
Certificatesofobligationissued
Premiumoncertificatesofobligation
TotalOtherFinancingSources(Uses)
ChangeinFundBalance 5(435,955)(48,629)(38,383)
FundBalances,Beginning 7,7131,123,4372,690,3019,986,153
FundBalances,Ending$7,718$687,482$2,641,672$9,947,770
96CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC2
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCEPage3of3
NONMAJORGOVERNMENTALFUNDS
FortheYearEndedSeptember30,2021
CapitalProjectsFund
Tota
lNonmajor
2021CertificatesDrainageTotalCapitalGovernmental
ofObligationImprovementsProjectsFundsFunds
Revenues
Finesandforfeitures$$$$
Salesandusetaxes7,480,793
Investmentearnings7191,8509,31918,026
Chargesforservices286,512286,512286,512
Miscellaneous1,274
TotalRevenues 719288,362295,8317,786,605
Expenditures
Current:
Generalgovernment596,682
Publicsafety1,239,904
Publicworks43,13255,521
Capitaloutlay419,473906,0531,989,219
Debtservice:
Otherdebtserviceexpenditures164,693164,693164,693
TotalExpenditures 164,693419,4731,113,8784,046,019
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(163,974)(131,111)(818,047)3,740,586
OtherFinancingSources(Uses)
Transfersin3,800,0003,800,0005,900,000
Transferstootherfunds(1,024,500)
Certificatesofobligationissued11,545,00011,545,00011,545,000
Premiumoncertificatesofobligation2,119,6932,119,6932,119,693
TotalOtherFinancingSources(Uses)13,664,6933,800,00017,464,69318,540,193
ChangeinFundBalance 13,500,7193,668,88916,646,64622,280,779
FundBalances,Beginning 1,337,17415,144,77827,941,344
FundBalances,Ending$13,500,719$5,006,063$31,791,424$50,222,123
97CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC3
DEBTSERVICEFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
VariancePositive
FinalBudgetGAAPActual(Negative)2020
Revenues
Taxes:
Propertytaxes$3,419,000$3,830,236$411,236$3,833,522
Investmentearnings11,0001,446(9,554)54,299
TotalRevenues 3,430,0003,831,682401,6823,887,821
Expenditures
Debtservice:
Principal3,775,0003,560,000215,0003,775,000
Interestandfiscalcharges882,119801,27480,845922,581
TotalExpenditures 4,657,1194,361,274295,8454,697,581
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(1,227,119)(529,592)697,527(809,760)
OtherFinancingSources(Uses)
Transfersin1,256,664
Issuanceofrefundingbonds2,705,000
Premiumonissusnceofrefundingbonds352,246
Paymenttobondescrowagent(2,982,662)
TotalOtherFinancingSources(Uses)1,331,248
ChangeinFundBalance(1,227,119)(529,592)697,527521,488
FundBalances,Beginning 5,013,5175,013,5174,492,029
FundBalances,Ending$3,786,398$4,483,925$697,527$5,013,517
98CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC4
CAPITALIMPROVEMENTSFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Investmentearnings25,000$$9,566$(15,434)$102,742
TotalRevenues 25,0009,566(15,434)102,742
Expenditures
Current:
Generalgovernment5,312(5,312)26,797
Cultureandrecreation12,796(12,796)107,204
Capitaloutlay1,717,3442,764,176(1,046,832)2,037,370
TotalExpenditures 1,717,3442,782,284(1,064,940)2,171,371
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(1,692,344)(2,772,718)(1,080,374)(2,068,629)
OtherFinancingSources(Uses)
Transfersin2,967,0002,967,0006,792,950
TotalOtherFinancingSources(Uses)2,967,0002,967,0006,792,950
ChangeinFundBalance 1,274,656194,282(1,080,374)4,724,321
FundBalances,Beginning 13,516,02713,516,0278,791,706
FundBalances,Ending$14,790,683$13,710,309$(1,080,374)$13,516,027
99CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC5
SPECIALREVENUEFUNDΑHOTEL/MOTELTAX
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
(Negative)2020
FinalBudgetGAAPActual
Revenues
Salesandusetaxes$750,000$751,854$1,854$601,408
Investmentearnings7,5001,345(6,155)16,922
Miscellaneous1,2741,2745,807
TotalRevenues 757,500754,473(3,027)624,137
Expenditures
Current:
Generalgovernment682,043401,692280,351462,493
TotalExpenditures 682,043401,692280,351462,493
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 75,457352,781277,324161,644
OtherFinancingSources(Uses)
Transferstootherfunds(57,500)(57,500)(57,476)
TotalOtherFinancingSources(Uses)(57,500)(57,500)(57,476)
ChangeinFundBalance 17,957295,281277,324104,168
FundBalances,Beginning 1,978,1791,978,1791,874,011
FundBalances,Ending$1,996,136$2,273,460$277,324$1,978,179
100CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC6
SPECIALREVENUEFUNDΑSECTION4BSALESTAX
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Salesandusetaxes$2,999,644$3,368,708$369,064$3,296,751
Investmentearnings25,0003,651(21,349)37,574
TotalRevenues 3,024,6443,372,359347,7153,334,325
Expenditures
Generalgovernment812,828194,990617,838253,797
TotalExpenditures 812,828194,990617,838253,797
Excess(Deficiency)ofRevenues
Over(Under)Expenditures 2,211,8163,177,369965,5533,080,528
OtherFinancingSources(Uses)
Transferstootherfunds(967,000)(967,000)(2,297,772)
TotalOtherFinancingSources(Uses)(967,000)(967,000)(2,297,772)
ChangeinFundBalance 1,244,8162,210,369965,553782,756
FundBalances,Beginning 6,136,7056,136,7055,353,949
FundBalances,Ending$7,381,521$8,347,074$965,553$6,136,705
101CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC7
SPECIALREVENUEFUNDΑSTREETMAINTENANCESALESTAXFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Salesandusetaxes$1,499,822$1,684,354$184,532$1,648,376
Investmentearnings12,5002,433(10,067)27,575
TotalRevenues 1,512,3221,686,787174,4651,675,951
Expenditures
Current:
Publicworks5,00012,389(7,389)5,000
Capitaloutlay(1,186,340)996,298(2,182,638)2,016,887
TotalExpenditures(1,181,340)1,008,687(2,190,027)2,021,887
OtherFinancingSources(Uses)
Transfersin2,100,0002,100,000
TotalOtherFinancingSources(Uses)2,100,0002,100,000
ChangeinFundBalance 4,793,6622,778,100(2,015,562)(345,936)
FundBalances,Beginning 2,685,0242,685,0243,030,960
FundBalances,Ending$7,478,686$5,463,124$(2,015,562)$2,685,024
102CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC8
SPECIALREVENUEFUNDΑEMERGENCYSERVICESSALESTAXFUND
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Salesandusetaxes1,499,822$$1,675,877$176,055$1,616,922
Investmentearnings2,5001,278(1,222)12,572
TotalRevenues 1,502,3221,677,155174,8331,629,494
Expenditures
Current:
Publicsafety1,291,0171,239,90451,113948,583
Capitaloutlay114,95986,86828,091116,764
TotalExpenditures 1,405,9761,326,77279,2041,065,347
ChangeinFundBalance 96,346350,383254,037564,147
FundBalances,Beginning 1,996,6581,996,6581,432,511
FundBalances,Ending$2,093,004$2,347,041$254,037$1,996,658
103CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC9
CAPITALPROJECTSFUNDΑ2006CERTIFICATESOFOBLIGATION
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual
(Negative)2020
Revenues
Investmentearnings$$5$5$74
TotalRevenues 5574
ChangeinFundBalance 5574
FundBalances,Beginning 7,7137,7137,639
FundBalances,Ending$7,713$7,718$5$7,713
104CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC10
CAPITALPROJECTSFUNDΑ2010CERTIFICATESOFOBLIGATION
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Investmentearnings$$547$547$10,488
TotalRevenues 54754710,488
Expenditures
Current:
Capitaloutlay436,502(436,502)
TotalExpenditures 436,502(436,502)
ChangeinFundBalance(435,955)(435,955)10,488
FundBalances,Beginning 1,123,4371,123,4371,112,949
FundBalances,Ending$1,123,437$687,482$(435,955)$1,123,437
105CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC11
CAPITALPROJECTSFUNDΑ2015CERTIFICATESOFOBLIGATION
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Investmentearnings$$1,351$1,351$33,765
TotalRevenues 1,3511,35133,765
Expenditures
Current:
Generalgovernment
Publicworks
Capitaloutlay49,980(49,980)99,959
TotalExpenditures 49,980(49,980)99,959
ChangeinFundBalance(48,629)(48,629)(66,194)
FundBalances,Beginning 2,690,3012,690,3012,756,495
FundBalances,Ending$2,690,301$2,641,672$(48,629)$2,690,301
106CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC12
CAPITALPROJECTSFUNDΑ2017CERTIFICATESOFOBLIGATION
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Var
iance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Investmentearnings$$4,847$4,847$117,101
TotalRevenues 4,8474,847117,101
Expenditures
Current:
Publicworks43,132(43,132)343,807
Capitaloutlay98(98)5,172
TotalExpenditures 43,230(43,230)348,979
ChangeinFundBalance(38,383)(38,383)(231,878)
FundBalances,Beginning 9,986,1539,986,15310,218,031
FundBalances,Ending$9,986,153$9,947,770$(38,383)$9,986,153
107CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC13
CAPITALPROJECTSFUNDΑ2021CERTIFICATESOFOBLIGATION
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Var
iance
Positive
FinalBudgetGAAPActual(Negative)2020
Revenues
Investmentearnings$$719$719$
TotalRevenues 719719
Expenditures
Debtservice:
Otherdebtserviceexpenditures164,693(164,693)
TotalExpenditures 164,693(164,693)
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(163,974)(163,974)
OtherFinancingSources(Uses)
Certificatesofobligationissued11,545,00011,545,000
Premiumoncertificatesofobligation2,119,6932,119,693
TotalOtherFinancingSources(Uses)13,664,69313,664,693
ChangeinFundBalance 13,500,71913,500,719
FundBalances,Beginning
FundBalances,Ending$$13,500,719$13,500,719$
108CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC14
CAPITALPROJECTSFUNDΑDRAINAGEIMPROVEMENTS
SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE
BUDGETANDACTUAL
FORTHEYEARENDEDSEPTEMBER30,2021
WithcomparativeactualamountsfortheyearendedSeptember30,2020
Variance
Positive
(Negative)2020
FinalBudgetGAAPActual
Revenues
Investmentearnings$5,000$1,850$(3,150)$10,794
Chargesforservices290,000286,512(3,488)292,491
TotalRevenues 295,000288,362(6,638)303,285
Expenditures
Current:
Capitaloutlay2,400,000419,4731,980,52740,286
TotalExpenditures 2,400,000419,4731,980,52740,286
Excess(Deficiency)ofRevenues
Over(Under)Expenditures(2,105,000)(131,111)1,973,889262,999
OtherFinancingSources(Uses)
Transfersin3,800,0003,800,000
TotalOtherFinancingSources(Uses)3,800,0003,800,000
ChangeinFundBalance 1,695,0003,668,8891,973,889262,999
FundBalances,Beginning 1,337,1741,337,1741,074,175
FundBalances,Ending$3,032,174$5,006,063$1,973,889$1,337,174
109CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC15
GENERALFUND
SCHEDULEOFREVENUESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmountsActualPositive
OriginalFinalAmounts(Negative)
Taxes:
Advalorem:
Current18,700,000$$18,700,000$23,426,282$4,726,282
Delinquent(308,933)(308,933)
Penaltyandinterest205,500205,500253,23547,735
Totaladvalorem18,905,50018,905,50023,370,5844,465,084
IndustrialPayments17,310,02017,310,02018,188,121878,101
SalesTaxes5,999,2875,999,2876,702,765703,478
OtherTaxes90,00090,00098,1378,137
FranchiseTaxes:
Electrical2,275,8952,275,8952,362,06886,173
Gas135,000135,000151,76916,769
Telephone244,000244,00078,950(165,050)
Cable265,000265,000322,16357,163
CommercialSolidwaste85,00085,00081,824(3,176)
TotalFranchiseTaxes3,004,8953,004,8952,996,774(8,121)
ChargesforServices:
Publicsafetyservicefees603,414603,414630,62727,213
Healthandsanitationservicefees3,212,5003,212,5003,455,866243,366
Cultureandrecreationfees1,628,5201,628,5201,520,006(108,514)
Otherservicefees386,006386,006471,67585,669
TotalChargesforServices5,830,4405,830,4406,078,174247,734
Intergovernmental77,86877,868
Licensesandpermits:
Buildingpermits824,355824,355627,991(196,364)
Licenses17,15617,15622,4115,255
TotalLicensesandpermits841,511841,511650,402(191,109)
Investmentearnings350,000350,00049,605(300,395)
Finesandforfeitures1,457,4401,457,4401,550,11592,675
Miscellaneous172,467172,467576,366403,899
Totalrevenues$53,961,560$53,961,560$60,338,911$6,377,351
110CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage1of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
GeneralGovernment
Administration:
EmergencyManagement:
Personalservices259,122$$259,122$274,488$(15,366)
Supplies25,45219,30116,3242,977
Otherservicesandcharges110,789116,940106,23410,706
TotalEmergencyManagement395,363395,363397,046(1,683)
GeneralAdministration:
Personalservices481,167$$481,167$500,994(19,827)
Supplies3,9803,9804,154(174)
Otherservicesandcharges90,081136,29353,04983,244
TotalGeneralAdministration575,228621,440558,19763,243
CommunityInvestment:
Personalservices$$$$
Supplies33,30551,73336,41415,319
Otherservicesandcharges90,90090,90058,82332,077
TotalCommunityInvestment124,205142,63395,23747,396
HumanResources:
Personalservices$297,896$297,896$309,638$(11,742.00)
Supplies2,9002,9002,620280
Otherservicesandcharges223,049223,049160,93062,119
TotalHumanResources523,845523,845473,18850,657
InformationTechnology
Personalservices679,719$$679,719$684,184$(4,465.00)
Supplies2,8682,8682,006862
Otherservicesandcharges1,624,6801,626,8151,678,737(51,922)
CapitalOutlay30,00030,79530,795
TotalInformationTechnology2,337,2672,340,1972,395,722(55,525)
MunicipalCourt:
Personalservices874,599$$874,599$871,343$3,256.00
Suppliesandmaterials26,70026,70019,4657,235
Otherservicesandcharges113,278113,27884,16929,109
TotalMunicipalCourt1,014,5771,014,577974,97739,600
Purchasing:
Personalservices$305,623$305,623$320,036$(14,413.00)
Supplies1,2501,250801449
Otherservicesandcharges10,84810,8486,9093,939
TotalPurchasing317,721317,721327,746(10,025)
111CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage2of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
GeneralGovernment(continued)
CitySecretary:
Personalservices$392,920$389,972$411,057$(21,085.00)
Suppliesandmaterials5,9506,35010,298(3,948)
Otherservicesandcharges212,511215,059145,57669,483
TotalCitySecretary611,381611,381566,93144,450
Legal:
Personalservices$152,899$152,899$151,665$1,234.00
Suppliesandmaterials
Otherservicesandcharges24,50024,50033,830(9,330)
Capitaloutlay
TotalLegal177,399177,399185,495(8,096)
CityCouncil:
Personalservices$38,754$38,754$39,185$(431)
Suppliesandmaterials11,25011,25011,370(120)
Otherservicesandcharges29,97829,97816,40913,569
TotalCityCouncil79,98279,98266,96413,018
TotalAdministration 6,156,9686,224,5386,041,503183,035
Finance:
Accounting:
Personalservices$817,836$817,067$769,877$47,190
Supplies5,9506,7197,372(653)
Otherservicesandcharges99,25999,259113,104(13,845)
TotalAccounting923,045923,045890,35332,692
Nondepartmental:
Personalservices$660,379$660,379$1,329,516$(669,137)
Supplies6,0006,0007,239(1,239)
Otherservicesandcharges2,279,0232,050,0472,152,381(102,334)
TotalNondepartmental2,945,4022,716,4263,489,136(772,710)
TaxOffice:
Personalservices$165,771$165,771$156,285$9,486
Suppliesandmaterials3,5753,5751,5122,063
Otherservicesandcharges331,627331,627313,92017,707
TotalTaxOffice500,973500,973471,71729,256
TotalFinance 4,369,4204,140,4444,851,206(710,762)
112CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage3of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
GeneralGovernment(continued)
PlanningandEngineering:
PlanningandEngineering:
Personalservices$717,452$563,868$580,339$(16,471)
Supplies7,8767,7766,2501,526
Otherservicesandcharges89,501245,696138,473107,223
TotalPlanningandEngineering814,829817,340725,06292,278
Inspection:
Personalservices$914,370$914,370$846,505$67,865
Supplies28,90928,15929,935(1,776)
Otherservicesandcharges130,958131,70893,82337,885
TotalInspection1,074,2371,074,237970,263103,974
TotalPlanningandEngineering 1,889,0661,891,5771,695,325196,252
TotalGeneralGovernment 12,415,45412,256,55912,588,034(331,475)
PublicSafety
Fire
FirePrevention:
Personalservices$487,836$487,836$499,288$(11,452)
Supplies12,80412,80426,414(13,610)
Otherservicesandcharges17,90217,90214,0553,847
CapitalOutlay39,00038,10026,94511,155
TotalFirePrevention557,542556,642566,702(10,060)
Firesuppression:
Personalservices$2,141,956$2,141,956$1,981,469160,487
Supplies94,48194,481135,465$(40,984)
Otherservicesandcharges333,743333,743275,29158,452
TotalFireSuppression2,570,1802,570,1802,392,225177,955
Emergencymedicalservices:
Personalservices$2,933,769$2,933,769$3,117,953$(184,184)
Supplies158,678158,678205,375(46,697)
Otherservicesandcharges161,448161,448138,36423,084
TotalEmergencyServices3,253,8953,253,8953,461,692(207,797)
TotalFire 6,381,6176,380,7176,420,619(39,902)
113CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage4of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
PublicSafety(continued)
Police
PoliceAdministration:
Personalservices805,585$$805,585$832,664$(27,079)
Supplies18,58918,58913,6894,900
Otherservicesandcharges172,105172,105153,31218,793
TotalPoliceAdministration996,279996,279999,665(3,386.00)
PolicePatrol:
Personalservices6,519,793$$6,519,793$6,207,217$312,576
Supplies245,900305,240311,147(5,907)
Otherservicesandcharges1,042,4531,053,6731,027,69825,975
CapitalOutlay370,178299,618176,559123,059
TotalPolicePatrol8,178,3248,178,3247,722,621455,703
CriminalInvestigation:
Personalservices$2,242,039$2,242,039$2,273,569$(31,530)
Supplies49,33453,45947,0036,456
Otherservicesandcharges209,926205,801185,50920,292
CapitalOutlay5,849(5,849)
TotalCriminalInvestigation2,501,2992,501,2992,511,930(10,631)
SupportServices:
Personalservices$2,942,475$2,942,475$2,989,210$(46,735)
Supplies89,64389,64377,75511,888
Otherservicesandcharges257,281257,281228,81528,466
CapitalOutlay55,00055,00051,7023,298
TotalSupportServices3,344,3993,344,3993,347,482(3,083)
TotalPolice 15,020,30115,020,30114,581,698438,603
TotalPublicSafety 21,401,91821,401,01821,002,317398,701
PublicWorks
PublicWorksAdministration:
Personalservices$577,485$577,485$554,154$23,331
,277
Suppliesandmaterials12,48112,48110,2042
Otherservicesandcharges146,929146,92964,09782,832
TotalPublicWorksAdministration736,895736,895628,455108,440
114CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage5of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
PublicWorks(continued)
Streets:
Personalservices1,830,356$$1,830,356$1,827,260$3,096
Supplies134,684146,184120,98625,198
Otherservicesandcharges918,449907,625853,54054,085
CapitalOutlay24,20025,32425,325(1)
TotalStreets2,907,6892,909,4892,827,11182,378
Facilitiesmaintenance:
Personalservices596,082$$596,082$548,319$47,763
Supplies45,38445,88441,2234,661
Otherservicesandcharges534,715764,677594,441170,236
CapitalOutlay61,19460,69451,1749,520
TotalStreets1,237,3751,467,3371,235,157232,180
TotalPublicWorks 4,881,9595,113,7214,690,723422,998
HealthandSanitation
Residentialsolidwaste:
Personalservices$1,535,429$1,535,429$1,592,912$(57,483)
Supplies300,314300,314294,4665,848
Otherservicesandcharges1,252,9191,372,9191,341,99530,924
TotalResidentialSolidwaste3,088,6623,208,6623,229,373(20,711)
Commercialsolidwaste:
Otherservicesandcharges17,50017,50017,660(160)
TotalCommercialSolidwaste17,50017,50017,660(160)
TotalHealthandSanitation 3,106,1623,226,1623,247,033(20,871)
Culture&Recreation
ParkMaintenance:
Personalservices$1,337,856$1,337,856$1,372,712$(34,856)
Suppliesandmaterials204,963204,963209,157(4,194)
Otherservicesandcharges665,901698,233705,221(6,988)
Capitaloutlay255,555223,223160,09263,131
TotalParkMaintenance2,464,2752,464,2752,447,18217,093
Recreation:
Personalservices$834,015$834,015$674,974$159,041
Supplies87,35491,85486,7705,084
Otherservicesandcharges95,56091,06059,52831,532
CapitalOutlay
TotalRecreation1,016,9291,016,929821,272195,657
115CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC16
GENERALFUNDPage6of6
SCHEDULEOFEXPENDITURESΑBUDGETANDACTUAL
FortheYearEndedSeptember30,2021
Variancewith
FinalBudget
BudgetedAmounts
ActualPositive
OriginalFinalAmounts(Negative)
Culture&Recreation(continued)
SpecialServices:
Personalservices425,307$$425,307$400,135$25,172
Supplies29,55429,55420,8278,727
Otherservicesandcharges63,75263,75260,6803,072
CapitalOutlay
TotalSpecialServices518,613518,613481,64236,971
ParksAdministration:
PersonalServices$538,972$538,972$495,292$43,680
Supplies8,2008,2006,3241,876
OtherServicesandCharges23,90826,86518,6828,183
TotalParksAdministration571,080574,037520,29853,739
GolfCourseClubHouse
PersonalServices$478,391$478,391$446,161$32,230
Supplies64,06064,06058,7885,272
OtherServicesandCharges59,77459,77456,3953,379
CapitalOutlay
TotalGolfCourse602,225602,225561,34440,881
GolfCourseMaintenance
PersonalServices$719,119$719,119$665,127$53,992
Supplies153,600153,600124,57829,022
OtherServicesandCharges250,351250,351224,78125,570
CapitalOutlay14,00014,00013,96040
TotalGolfCourse1,137,0701,137,0701,028,446108,624
TotalCulture&Recreation 6,310,1926,313,1495,860,184452,965
TotalGeneralFund$48,115,685$48,310,609$47,388,291$922,318
116CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC17
COMBININGSTATEMENTOFNETPOSITION
INTERNALSERVICEFUNDS
September30,2021
Vehicle
ReplacementEmployeeHealth
FundInsuranceTechnologyTotal
Assets
CurrentAssets:
Cashandcashequivalents$7,119,549$4,304,321$2,248,847$13,672,717
Investments578,703329,764172,2901,080,757
Otherreceivables,netofallowance3603,9961134,469
Duefromothergovernments119,927119,927
Inventories54,45854,458
TotalCurrentAssets 7,753,0704,758,0082,421,25014,932,328
NoncurrentAssets:
Capitalassets:
Equipment20,843,4531,455,06622,298,519
Lessaccumulateddepreciation(13,445,861)(710,969)(14,156,830)
TotalNonCurrentAssets 7,397,592744,0978,141,689
TotalAssets 15,150,6624,758,0083,165,34723,074,017
Liabilities
Currentliabilities:
Accountspayable41,90030,60572,505
Accruedliabilities24,9681,35426,322
Claimsandjudgments685,283685,283
TotalCurrentLiabilities 66,868717,242784,110
NoncurrentLiabilities:
Accruedcompensatedabsences49,74449,744
TotalNoncurrentLiabilities 49,74449,744
TotalLiabilities 116,612717,242833,854
NetPosition
Investedincapitalassets7,397,592744,0978,141,689
Unrestricted7,636,4584,040,7662,421,25014,098,474
TotalNetPosition$15,034,050$4,040,766$3,165,347$22,240,163
117CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC18
COMBININGSTATEMENTOFREVENUES,EXPENSES
ANDCHANGESINNETPOSITION
INTERNALSERVICEFUNDS
FortheYearEndedSeptember30,2021
Vehicle
ReplacementEmployeeHealth
FundInsuranceTechnologyTotal
OperatingRevenues
ChargesforServices3,780,023$$6,222,061$542,528$10,544,612
Other8,51264,99173,503
TotalOperatingRevenues 3,788,5356,287,052542,52810,618,115
OperatingExpenses
Personnel860,780230,5751,091,355
Suppliesandmaterials654,8317,827,26982,8478,564,947
Depreciation1,624,491152,8201,777,311
TotalOperatingExpenses 3,140,1028,057,844235,66711,433,613
OperatingIncome(Loss)648,433(1,770,792)306,861(815,498)
NonOperatingRevenues
InvestmentEarnings5,0091,8511,6688,528
Gain/lossondisposalofcapitalassets
161,371161,371
TotalNonOperatingRevenues 166,3801,8511,668169,899
Income(Loss)BeforeContributionsand
Transfers
814,813(1,768,941)308,529(645,599)
ContributionsandTransfers
Transfersfromotherfunds4,067,0914,067,091
ds(20,585)(20,585)
Transfers(to)otherfun
TotalContributionsandTransfers(20,585)4,067,0914,046,506
ChangeinNetPosition 794,2282,298,150308,5293,400,907
NetPosition,Beginning 14,239,8221,742,6162,856,81818,839,256
NetPosition,Ending$15,034,050$4,040,766$3,165,347$22,240,163
118CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS ExhibitC19
COMBININGSTATEMENTOFCASHFLOWS
INTERNALSERVICEFUNDS
FortheYearEndedSeptember30,2021
VehicleEmployee
ReplacementHealth
FundInsuranceTechnologyTotal
CashFlowsfromOperatingActivities
Receiptsfromcustomers$3,788,178$6,286,704$542,416$10,617,298
Disbursedforpersonnelservices(851,906)(231,084)(1,082,990)
Disbursedforgoodsandservicestosuppliers(628,622)(7,818,791)(82,847)(8,530,260)
NetCashProvided(Used)byOperatingActivities
2,307,650(1,763,171)459,5691,004,048
CashFlowsFromNoncapitalFinancingActivities
erfunds4,067,0914,067,091
Transferfromoth
Transferstootherfunds(20,585)(20,585)
NetCashProvided(Used)byNoncapitalFinancialActivities
(20,585)4,067,0914,046,506
CashFlowsfromCapital&RelatedFinancingActivities
Proceedsfromthesaleofequipment161,371161,371
Acquisitionandconstructionofcapitalassets(1,719,035)(580,684)(2,299,719)
NetCash(Used)byCapital&RelatedFinancingActivities
(1,557,664)(580,684)(2,138,348)
CashFlowsfromInvestingActivities
Interestreceived5,0091,8511,6688,528
PurchaseofInvestments(694,787)(395,913)(206,850)(1,297,550)
Saleofinvestments278,191104,93288,589471,712
NetCashProvided(Used)byInvestingActivities(411,587)(289,130)(116,593)(817,310)
NetIncrease(Decrease)inCashandCashEquivalents
317,8142,014,790(237,708)2,094,896
CashandCashEquivalents,Beginning6,801,7352,289,5312,486,55511,577,821
CashandCashEquivalents,Ending$7,119,549$4,304,321$2,248,847$13,672,717
ReconciliationofOperatingIncome(Loss)to
NetCashProvided(Used)byOperatingActivities
Operatingincome(loss)$648,433$(1,770,792)$306,861$(815,498)
Adjustmentstoreconcileoperatingincome(loss)tonetcash
provided(used)byoperatingactivities:
Depreciation1,624,491152,8201,777,311
(Increase)decreaseinaccountsreceivable(357)(348)(112)(817)
(Increase)ininventories(971)(971)
Increase(decrease)inaccountspayable27,180(36,467)(9,287)
Increase(decreaseinaccruedliabilities4,742(509)4,233
Increase(decrease)inclaims44,94544,945
Increase(decrease)incompensatedabsences4,1324,132
NetCashProvided(Used)byOperatingActivities
$2,307,650$(1,763,171)$459,569$1,004,048
119CityofLaPorte2021ACFR
DRAFT 03.04.2022
STATISTICALSECTION
120CityofLaPorte2021ACFR
DRAFT 03.04.2022
STATISTICALSECTION
ThispartoftheCity'sannualcomprehensivefinancialreportpresentsdetailedinformationasacontextforunderstanding
whattheinformationinthefinancialstatements,notedisclosuresandrequiredsupplementaryinformationsaysaboutthe
City'soverallfinancialhealth.
ContentsPage
FinancialTrends
nderstandhowtheCity'sfinancial
Theseschedulescontaintrendinformationtohelpthereaderu
performanceandwellbeinghavechangedovertime.122
RevenueCapacity
TheseschedulescontaininformationtohelpthereaderassesstheCity'smostsignificantlocalrevenue
source,thepropertytax.133
DebtCapacity
TheseschedulespresentinformationtohelpthereaderassesstheaffordabilityoftheCity'scurrent
levelsofoutstandingdebtandtheCity'sabilitytoissueadditionaldebtinthefuture.139
DemographicandEconomicInformation
Theseschedulesofferdemographicandeconomicindicatorstohelpthereaderunderstandthe
environmentwithinwhichtheCity'sfinancialactivitiestakeplace.144
OperatingInformation
Theseschedulescontainserviceandinfrastructuredatatohelpthereaderunderstandhowthe
informationintheCity'sfinancialreportrelatestotheservicestheCityprovidesandtheactivitiesit
performs.146
Sources Unlessotherwisenoted,theinformationintheseschedulesisderivedfromtheannualcomprehensivefinancial
reportfortherelevantyear.
121CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table1
NETPOSITIONBYCOMPONENTPage1of2
LastTenFiscalYears
(accrualbasisofaccounting)
20122013201420152016
GovernmentalActivities
Investmentincapitalassets
$46,813,655$49,304,074$54,506,024$43,582,704$48,367,017
Restricted
8,728,7298,902,10311,088,23314,507,64317,854,935
Unrestricted
21,621,24022,529,80118,634,88121,693,06423,690,222
TotalGovernmentalActivities
NetPosition
$77,163,624$80,735,978$84,229,138$79,783,411$89,912,174
BusinesstypeActivities
Investmentincapitalassets
$37,566,663$36,347,233$35,872,947$34,807,773$34,291,664
Restricted
559,3092,096,1781,930,3691,250,850846,400
Unrestricted
3,790,6692,300,9912,669,2584,110,8775,344,130
TotalBusinesstypeActivities
NetPosition
$41,916,641$40,744,402$40,472,574$40,169,500$40,482,194
PrimaryGovernment
Netinvestmentincapitalassets$84,380,319$85,651,307$90,378,971$78,390,477$82,658,681
Restricted
9,288,03810,998,28113,018,60215,758,49318,701,335
Unrestricted
25,411,90924,830,79321,304,13925,803,94129,034,352
TotalPrimaryGovernment
NetPosition
$119,080,266$121,480,381$124,701,712$119,952,911$130,394,368
122CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table1
NETPOSITIONBYCOMPONENTPage2of2
LastTenFiscalYears
(accrualbasisofaccounting)
20172018201920202021
GovernmentalActivities
Investmentincapitalassets
$44,468,918$43,421,145$53,011,914$52,403,864$55,776,266
Restricted
24,105,85231,025,08430,280,87739,484,82453,286,218
Unrestricted
26,907,4451,505,1949,893,73516,224,22016,944,578
TotalGovernmentalActivities
NetPosition
$95,482,215$75,951,423$93,186,526$108,112,908$126,007,062
BusinesstypeActivities
Investmentincapitalassets
$33,782,624$32,199,968$31,735,493$32,582,335$32,079,057
Restricted
520,000
Unrestricted
7,661,0808,011,0168,371,7076,709,7817,694,516
TotalBusinesstypeActivities
NetPosition
$41,963,704$40,210,984$40,107,200$39,292,116$39,773,573
PrimaryGovernment
Netinvestmentincapitalassets$78,251,542$75,621,112$84,747,407$84,986,199$87,855,323
Restricted
24,625,85231,025,08330,280,87739,484,82453,286,218
Unrestricted
34,568,5259,516,21018,265,44222,934,00124,639,094
TotalPrimaryGovernment
NetPosition
$137,445,919$116,162,405$133,293,726$147,405,024$165,780,635
123CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table2
CHANGESINNETPOSITIONPage1of4
LastTenFiscalYears
(accrualbasisofaccounting)
20122013201420152016
Expenses
GovernmentalActivities
Generalgovernment$14,091,176$13,854,988$14,115,210$12,962,387$14,255,413
Publicsafety17,374,56617,765,38820,436,45019,081,62221,114,939
Publicworks3,784,0474,451,4556,259,7644,088,1464,422,464
Health,welfareandsanitation2,423,8982,327,9822,519,2985,748,2066,059,896
Cultureandrecreation6,361,3135,721,6115,854,5463,497,1743,439,722
Interestonlongtermdebt1,268,1121,384,8751,403,6281,585,3541,782,508
TotalGovernmentalActivitiesExpenses 45,303,11245,506,29950,588,89646,962,88951,074,942
BusinesstypeActivities
Waterservices7,691,0888,207,2047,731,7765,064,2874,985,902
Sewerservices2,932,0572,598,6492,802,0134,347,3094,374,763
Airport182,700210,323229,603230,006210,590
TotalBusinesstypeActivitiesExpenses 10,805,84511,016,17610,763,3929,641,6029,571,255
TotalPrimaryGovernmentExpenses$56,108,957$56,522,475$61,352,288$56,604,491$60,646,197
ProgramRevenues
GovernmentalActivities
Chargesforservices:
Generalgovernment$843,898$645,517$825,532$3,981,230$3,035,577
Publicsafety3,127,5953,313,7353,208,2561,664,7821,913,289
Publicworks267,534265,962269,830336,917343,682
Health,welfareandsanitation2,197,4912,204,1532,223,2342,255,0952,244,061
Cultureandrecreation1,384,8101,444,0021,509,4122,057,2531,614,085
Operatinggrantsandcontributions:
Generalgovernment239,6542,8412,982
Publicsafety431,076433,367545,738307,016436,375
Publicworks766,12720,168258,11923,14317,731
Health,welfareandsanitation
Cultureandrecreation78,348393,0351,207,9581,205756
Capitalgrantsandcontributions:
Generalgovernment
Publicworks6444702923,030,480607,357
TotalGovernmentalActivitiesProgramRevenues
9,337,1778,723,25010,051,35313,657,12110,212,913
BusinesstypeActivities
Chargesforservices:
Waterservices6,054,6835,693,5985,406,5454,308,5784,795,719
Sewerservices3,600,9793,420,3703,422,6273,587,8253,652,071
Airport28,34056,24656,15759,18162,849
Capitalgrantsandcontributions858,4311,398,2911,125,777787,285534,168
TotalBusinesstypeActivitiesProgramRevenues
10,542,43310,568,50510,011,1068,742,8699,044,807
TotalPrimaryGovernmentProgramRevenues
$19,879,610$19,291,755$20,062,459$22,399,990$19,257,720
Net(Expense)/Revenue
Governmentalactivities$(35,965,935)$(36,783,049)$(40,537,543)$(33,305,768)$(40,862,029)
Businesstypeactivities(263,412)(447,671)(752,286)(898,733)(526,448)
TotalPrimaryGovernmentNetExpense$(36,229,347)$(37,230,720)$(41,289,829)$(34,204,501)$(41,388,477)
124CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table2
CHANGESINNETPOSITIONPage2of4
LastTenFiscalYears
(accrualbasisofaccounting)
20172018201920202021
Expenses
GovernmentalActivities
Generalgovernment$15,735,976$15,832,003$15,519,147$16,563,557$16,681,031
Publicsafety21,446,42121,673,18821,356,77922,524,84323,696,244
Publicworks4,930,7219,796,3267,818,6967,341,6088,785,080
Health,welfareandsanitation3,899,6784,685,7954,016,4654,861,6804,477,844
Cultureandrecreation6,177,5546,513,7946,932,5695,884,7935,543,121
Interestonlongtermdebt2,506,0041,059,007900,2873,219,632843,919
TotalGovernmentalActivitiesExpenses 54,696,35459,560,11356,543,94360,396,11360,027,239
BusinesstypeActivities
Waterservices6,269,3568,788,1137,985,2338,675,7139,054,693
Sewerservices4,267,9011,926,1331,769,8302,847,6401,952,186
Airport210,324133,093157,008213,024255,898
TotalBusinesstypeActivitiesExpenses 10,747,58110,847,3399,912,07111,736,37711,262,777
TotalPrimaryGovernmentExpenses$65,443,935$70,407,452$66,456,014$72,132,490$71,290,016
ProgramRevenues
GovernmentalActivities
Chargesforservices:
Generalgovernment$2,538,477$3,397,779$4,067,810$3,061,645$2,513,535
Publicsafety1,553,8721,125,3452,217,6551,613,1352,088,650
Publicworks354,096267,358278,509292,491286,512
Health,welfareandsanitation2,401,7832,231,7272,247,8692,456,9672,412,577
Cultureandrecreation1,584,8631,547,7861,676,3811,713,1041,781,798
Operatinggrantsandcontributions:
Generalgovernment
Publicsafety1,119,223352,8861,286,4982,135,502507,709
Publicworks123,4352,55915,43512,67845,024
Health,welfareandsanitation
Cultureandrecreation7516501,4431,1841,108
Capitalgrantsandcontributions:
Generalgovernment57,474
Publicworks582,045537,786596,878109,3727,700
TotalGovernmentalActivitiesProgramRevenues
10,258,5459,521,35012,388,47811,396,0789,644,613
BusinesstypeActivities
Chargesforservices:
Waterservices5,982,3508,726,7108,389,7738,724,3208,700,852
Sewerservices3,551,7281,320,8161,109,4951,256,4632,071,408
Airport60,65161,87958,97146,87463,732
Capitalgrantsandcontributions126,359126,359262,977125,590
TotalBusinesstypeActivitiesProgramRevenues
9,721,08810,235,7649,821,21610,027,65710,961,582
TotalPrimaryGovernmentProgramRevenues
$19,979,633$19,757,114$22,209,694$21,423,735$20,606,195
Net(Expense)/Revenue
Governmentalactivities$(44,437,809)$(50,038,763)$(44,155,465)$(49,000,035)$(50,382,626)
Businesstypeactivities(1,026,493)(611,575)(90,855)(1,708,720)(301,195)
TotalPrimaryGovernmentNetExpense$(45,464,302)$(50,650,338)$(44,246,320)$(50,708,755)$(50,683,821)
125CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table2
CHANGESINNETPOSITIONPage3of4
LastTenFiscalYears
(accrualbasisofaccounting)
20122013201420152016
GeneralRevenuesandOtherChangesin
NetPosition
GovernmentalActivities
Propertytaxes$17,251,131$17,782,090$19,925,095$20,765,774$24,098,174
Industrialpayments10,471,44411,107,84811,554,94912,269,15214,377,602
Salesandusetaxes8,267,1628,717,61310,104,50010,743,8629,862,705
Franchisetaxes2,311,9442,184,0202,252,4042,411,8272,300,464
Investmentearnings142,95184,170106,024204,346380,268
Otherrevenues167,922432,405458,770164,004766,683
Gain/(Loss)nosaleofcapitalassets1,939,699
Transfers334,029720,356(371,039)(1,504,570)(795,104)
TotalGovernmentalActivities 40,886,28241,028,50244,030,70345,054,39550,990,792
BusinesstypeActivities
Investmentearnings12,3098,4688,62425,44044,038
Otherrevenues16,38736,378100,795
Miscellaneous
Transfers(334,029)(720,356)371,0391,504,570795,104
TotalBusinesstypeActivities(305,333)(675,510)480,4581,530,010839,142
lPrimaryGovernment$40,580,949$40,352,992$44,511,161$46,584,405$51,829,934
Tota
ChangeinNetPosition
Governmentalactivities$4,920,347$4,245,453$3,493,160$11,748,627$10,128,763
Businesstypeactivities(568,745)(1,123,180)(271,828)631,277312,694
TotalPrimaryGovernment$4,351,602$3,122,273$3,221,331$12,379,904$10,441,457
126CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table2
CHANGESINNETPOSITIONPage4of4
LastTenFiscalYears
(accrualbasisofaccounting)
20172018201920202021
GeneralRevenuesandOtherChangesin
NetPosition
GovernmentalActivities
Propertytaxes$23,857,654$25,413,898$26,484,216$29,727,747$32,844,484
Industrialpayments14,270,89914,147,72814,899,62416,439,51018,188,121
Salesandusetaxes10,859,21512,544,80313,944,02713,828,98314,281,695
Franchisetaxes2,252,2532,621,0353,035,8443,050,8532,996,774
Investmentearnings563,8681,228,7592,414,5931,158,85589,291
Otherrevenues601,136251,508251,400487,092649,354
Gain/(Loss)nosaleofcapitalassets
Transfers(2,397,175)(1,922,963)360,864(766,623)(772,939)
TotalGovernmentalActivities 50,007,85054,284,76861,390,56863,926,41768,276,780
BusinesstypeActivities
Investmentearnings110,828152,557360,285147,8979,713
Otherrevenues
Miscellaneous(12,350)(20,884)
Transfers2,397,1751,922,963(360,864)766,623772,939
TotalBusinesstypeActivities 2,508,0032,075,520(12,929)893,636782,652
TotalPrimaryGovernment$52,515,853$56,360,288$61,377,639$64,820,053$69,059,432
ChangeinNetPosition
Governmentalactivities5,570,041$$4,246,005$17,235,103$14,926,382$17,894,154
Businesstypeactivities1,481,5101,463,945(103,784)(815,084)481,457
TotalPrimaryGovernment$7,051,551$5,709,950$17,131,319$14,111,298$18,375,611
127CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table3
FUNDBALANCESOFGOVERNMENTALFUNDSPage1of2
LastTenFiscalYears
(modifiedaccrualbasisofaccounting)
20122013201420152016
GeneralFund
Nonspendable$94,401$125,190$102,775$88,954$89,165
Committed3,500,0008,500,0007,000,0006,000,000
Assigned30,003103,69078,182257,1474,439,879
Unassigned23,840,15323,856,08721,294,38325,216,54729,385,827
TotalGeneralFund$23,964,557$27,584,967$29,975,340$32,562,648$39,914,871
AllOtherGovernmentalFunds
Restricted$12,572,942$12,193,956$14,177,078$24,421,383$24,860,811
Committed6,553,4175,585,6282,961,8491,916,6082,977,676
Unassigned(30,832)(790)
TotalAllOtherGovernmental
Funds
$19,095,527$17,779,584$17,138,137$26,337,991$27,838,487
128CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table3
FUNDBALANCESOFGOVERNMENTALFUNDSPage2of2
LastTenFiscalYears
(modifiedaccrualbasisofaccounting)
20172018201920202021
GeneralFund
Nonspendable$102,058$122,784$163,083$158,899$166,001
Committed2,000,000
Assigned297,359420,854134,391365,294240,255
Unassigned40,500,14746,763,43557,312,78363,999,73464,406,346
TotalGeneralFund$42,899,564$47,307,073$57,610,257$64,523,927$64,812,602
AllOtherGovernmentalFunds
Restricted$34,573,658$41,275,328$44,362,333$53,408,210$80,055,702
Committed4,555,870
Unassigned
TotalAllOtherGovernmental
Funds
$39,129,528$41,275,328$44,362,333$53,408,210$80,055,702
129CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table4
CHANGESINFUNDBALANCESOFGOVERNMENTALFUNDSPage1of2
LastTenFiscalYears
(accrualbasisofaccounting)
20122013201420152016
Revenues
Taxes$38,352,720$39,834,904$43,837,240$46,155,069$50,376,219
Licensesandpermits465,052368,130497,7561,346,552596,451
Finesandforfeitures1,758,1011,886,7631,790,8491,953,6981,996,073
Chargesforservices5,957,3896,008,8456,305,1276,994,7726,555,228
Intergovernmental1,239,434568,0521,572,3603,195,2381,024,097
Interest128,93976,02796,409184,029349,551
Miscellaneous36,354425,845261,204398,872728,390
TotalRevenues 47,937,98949,168,56654,360,94560,228,23061,626,009
Expenditures
Generalgovernment10,461,87711,043,43813,828,17911,953,16611,706,047
Publicsafety15,751,73116,321,60817,428,04017,698,81818,323,687
Publicworks3,438,6293,247,4043,432,5832,916,1133,028,953
Healthandsanitation2,225,7682,244,3412,334,1842,457,5652,644,295
Cultureandrecreation5,260,5915,226,8865,440,7245,727,7005,848,613
Debtservice:
Principal2,170,0002,365,0002,640,0004,625,5824,281,085
Interest1,519,7691,385,2041,217,8831,589,6441,451,075
Bondissuancecost150,897153,884
C
apitaloutlay8,583,2495,499,5085,446,2876,331,8934,439,319
TotalExpenditures 49,562,51147,333,38951,921,76453,300,48151,723,074
(Deficiency)ofRevenues
(Under)Expenditures(1,624,522)1,835,1772,439,1816,927,7499,902,935
OtherFinancingSources(Uses)
Generalobligationbondsissued
Refundingbondsissued9,435,0009,300,000
Certificateobligationbondsissued7,770,000
Premiumonrefundingbondsissued364,013608,166
Premiumoncertificateobligations365,502
Paymenttorefundingbondescrowagent(9,638,626)(9,749,587)
Transfersin4,248,1402,710,6773,883,9203,911,9903,069,474
Transfersout(5,011,924)(2,643,894)(3,629,974)(4,761,324)(6,556,417)
Saleofcapitalassets6,822,1261,941,346215,342500
Insurancerecoveries210,854
TotalOtherFinancingSources(Uses)6,058,3422,168,516469,288(690,255)4,859,413
NetChangeinFundBalances$4,433,820$4,003,693$2,908,469$6,237,494$14,762,348
Debtserviceasapercentageofnoncapital
expenditures
9.0%9.0%8.3%13.2%12.1%
130CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table4
CHANGESINFUNDBALANCESOFGOVERNMENTALFUNDSPage2of2
LastTenFiscalYears
(accrualbasisofaccounting)
20172018201920202021
Revenues
Taxes$51,574,722$54,591,769$58,567,086$62,839,456$68,489,849
Licensesandpermits535,741668,8081,344,447891,332650,402
Finesandforfeitures1,965,2492,092,4193,269,7111,731,6741,737,598
Chargesforservices6,069,2485,953,5816,062,9016,555,8596,364,686
Intergovernmental1,077,893893,0061,129,6542,235,492543,195
Interest531,3691,157,4432,215,1421,074,74080,763
Miscellaneous517,828298,792451,362673,717880,640
TotalRevenues 62,272,05065,655,81873,040,30376,002,27078,747,133
Expenditures
Generalgovernment13,301,71814,486,95011,641,78012,614,43714,149,508
Publicsafety18,873,27618,377,80419,892,52320,675,00622,627,638
Publicworks4,161,3994,429,3785,012,2655,748,4894,893,735
Healthandsanitation2,730,3082,871,1142,977,5613,145,3833,264,033
Cultureandrecreation5,998,4526,332,0617,220,1446,714,4685,900,980
Debtservice:
Principal4,178,6293,370,0006,744,1685,698,4873,947,636
Interest1,385,1221,156,9231,180,817970,079812,251
Bondissuancecost164,693
Capitaloutlay3,840,2073,428,8342,895,2382,248,5024,895,740
TotalExpenditures 54,469,11154,453,06457,564,49657,814,85160,656,214
(Deficiency)ofRevenues
(Under)Expenditures 7,802,93911,202,75415,475,80718,187,41918,090,919
OtherFinancingSources(Uses)
Generalobligationbondsissued10,635,000
Refundingbondsissued3,165,0002,705,000
Certificateobligationbondsissued11,545,000
Premiumonrefundingbondsissued403,795352,246
Premiumoncertificateobligations2,119,693
Paymenttorefundingbondescrowagent(3,490,716)(2,982,662)
Transfersin2,851,1243,684,9955,166,4768,107,0908,924,500
Transfersout(3,979,419)(7,849,825)(7,252,094)(10,474,693)(13,743,945)
Saleofcapitalassets2,62565,147
Insurancerecoveries
TotalOtherFinancingSources(Uses)(1,050,216)6,472,795(2,085,618)(2,227,872)8,845,248
NetChangeinFundBalances$6,752,723$17,675,549$13,390,189$15,959,547$26,936,167
Debtserviceasapercentageofnoncapital
expenditures
10.8%8.6%14.9%12.4%8.5%
131CityofLaPorte2021ACFR
DRAFT 03.04.2022
132CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table5
ASSESSEDVALUEANDESTIMATEDVALUE
OFTAXABLEPROPERTY
LastTenFiscalYears
AssessedValue
FiscalYearLessOtherTotalTaxableTotalEstimatedasaPercentof
EndedRealPersonalExemptions&AssessedDirectActualTaxableActualTaxable
June30PropertyPropertyAbatementsValueTaxRateValueValue
2012$2,079,843,021$720,515,678$535,441,621$2,264,917,0780.71000$2,264,917,078100%
20132,080,199,179797,558,553536,721,2842,341,036,4480.710002,341,036,448100%
20142,176,582,621986,494,475590,232,2312,572,844,8650.710002,572,844,865100%
20152,626,580,963745,093,978617,133,7622,754,541,1790.710002,754,541,179100%
20162,692,041,032978,850,207629,133,2653,041,757,9740.710003,041,757,974100%
20173,025,879,671880,297,401751,959,4553,154,217,6170.710003,154,217,617100%
20183,270,392,733830,253,210814,706,6433,285,939,3000.710003,285,939,300100%
20193,376,299,841824,946,153800,377,8753,400,868,1190.710003,400,868,119100%
20203,734,338,555986,876,974885,861,5783,835,353,9510.710003,835,353,951100%
20213,969,107,6381,017,329,766904,079,4364,082,357,9680.710004,082,357,968100%
Source HarrisCountyCertifiedTaxRollsandCorrections.
133CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table6
PROPERTYTAXRATESΑDIRECTANDOVERLAPPINGGOVERNMENTSPage1of2
LastTenFiscalYears
20122013201420152016
CityofLaPortebyfund:
General0.605000.605000.640000.614000.60500
Debtservice0.105000.105000.070000.096000.10500
TotalDirectRates 0.710000.710000.710000.710000.71000
HarrisCountyFloodControlDistrict0.028090.028270.027360.027330.02829
HarrisCounty0.400210.414550.417310.419230.41656
PortofHoustonAuthority0.019520.017160.015310.013420.01334
HarrisCountyBoardofEducation0.006620.006360.006000.005400.00520
HospitalDistrict0.182160.170000.170000.170000.17179
LaPorteISD1.330001.330001.330001.450001.42000
SanJacintoJr.CollegeDistrict0.185600.185600.185600.175780.18238
TotalDirectandOverlappingRates 2.862202.861942.861582.971162.94756
Taxratesper$100ofassessedvaluation
Source:HarrisCountyAppraisalDistrict
134CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table6
PROPERTYTAXRATESΑDIRECTANDOVERLAPPINGGOVERNMENTSPage2of2
LastTenFiscalYears
20172018201920202021
CityofLaPortebyfund:
General0.605000.605000.605000.605000.60500
Debtservice0.105000.105000.105000.105000.10500
TotalDirectRates 0.710000.710000.710000.710000.71000
HarrisCountyFloodControlDistrict0.028310.028780.027920.031420.03349
HarrisCounty0.418010.418580.407130.391160.37693
PortofHoustonAuthority0.012560.011550.010740.009910.00872
HarrisCountyBoardofEducation0.005200.005190.005000.004990.00499
HospitalDistrict0.171100.171080.165910.166710.16221
LaPorteISD1.380001.380001.280001.269701.25650
SanJacintoJr.CollegeDistrict0.183340.179330.178170.169360.16797
TotalDirectandOverlappingRates 2.908522.904512.784872.753252.72081
Taxratesper$100ofassessedvaluation
Source:HarrisCountyAppraisalDistrict
135CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table7
PRINCIPALTAXPAYERS
CurrentandNineYearsAgo
20212012
%of%of
TaxableTotalTaxableTaxableTotalTaxable
AssessedAssessedAssessedAssessed
TaxpayerValueRankValueValueRankValue
2021
LibertyProperty208,276,457$15.10%
SreitUnderwoodIndustrialParkLLCSreitUnderwood182,973,70224.48%
MRCGlobal(USA)Inc90,960,18832.23%
DowChemical59,817,52741.47%
EquistarChemicalsLP48,153,38351.18%
OxyVinylsLP40,697,85961.00%
INEOSUSALLC39,250,78070.96%
CenterpointEnergyInc34,134,91280.84%
DomainatMorgansLandingLP29,585,22690.72%
NoltexLLC28,441,852100.70%
2012
ConcocoPhillipsCo.$54,419,66812.40%
WilsonSupply51,015,54522.25%
OxyVinylsLP50,833,30932.24%
GraniteUnderwoodDistCtrLP46,538,05942.05%
EquistarChemicalsLP45,773,03652.02%
IneosUSALLC37,999,78061.68%
UnderwoodDistributionCtr.31,439,65971.39%
PortCrossingLandLP22,252,05780.98%
DowChemical22,134,86990.98%
TotalPetrochemicals21,932,946100.97%
Subtotal762,291,88618.67%384,338,92816.97%
OtherTaxpayers3,320,066,08281.33%1,880,578,15083.03%
Total$4,082,357,968100.00%2,264,917,078$100.00%
136CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table8
PROPERTYTAXLEVIESANDCOLLECTIONS
LastTenFiscalYears
Collectedwithinthe
FiscalYearTaxesleviedFiscalYearoftheLevyCollectionsTotalCollectionstoDate
Endedfor%ofinSubsequent%of
September30FiscalYearAmountLevyYearsAmountLevy
201216,080,911$$15,860,66498.6%226,294$$16,086,958100.0%
201316,621,36116,518,20799.4%172,98116,691,188100.4%
201418,267,20118,090,45699.0%238,51918,328,975100.3%
201519,514,40219,304,48698.9%56,36119,360,84799.2%
201621,596,46321,299,84898.6%207,35521,507,20399.6%
201722,269,06322,109,02999.3%(66,065)22,042,96499.0%
201823,125,07222,798,48898.6%(65,695)22,732,79398.3%
201923,814,36723,722,01299.6%(95,358)23,626,65499.2%
202026,752,70026,452,70898.9%(61,396)26,391,31298.6%
202128,375,54028,254,32399.6%28,254,32399.6%
*Showsanegativeamountduetotherefundoftaxes.
137CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table9
RATIOSOFOUTSTANDINGDEBTBYTYPE
LastTenFiscalYears
GovernmentalActivitiesBusinesstypeActivities
FiscalYearGeneralCertificatesTotal%of
EndedObligationofLimitedRevenueOther*PrimaryPersonalPer
September30Bonds*Obligation*TaxBondsBondsObligationsGovernmentIncomeCapita
201217,050$$20,150$1,620$$3,945$42,7650.005%1,212$
201316,87518,9051,3503,11740,2470.004%1,165
201423,72610,8455402,20837,3190.004%1,072
201521,22017,23093039,3800.004%891
201622,81512,33532035,4700.003%991
201721,09011,21032,3000.003%1,086
201818,89520,67039,5650.004%1,119
201917,17919,71936,8980.003%1,011
202017,60215,42333,0250.003%1,011
202114,75428,13542,8890.004%1,265
Note:DetailsregardingtheCity'soutstandingdebtcanbefoundinthenotetothefinancialstatements.
SeeDemographicandEconomicStatisticsforpersonalincomeandpopulationdata.
*Includespremiumonbonds.
138CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table10
RATIOSOFNETGENERALBONDEDDEBTTOTAXABLEVALUE
GENERALBONDEDDEBTPERCAPITA,ANDTAXABLEVALUEOFALLPROPERTY
LastTenFiscalYears
Ratioof
FiscalYearGeneralLessBondedDebtPercentageof
EndedTaxObligationCertificatesofDebtServiceNetBondedtoAssessedPersonal
September30YearBondsObligationFundDebtValueIncome(2)PerCapita(2)
2012201117,050$$20,150$3,091$34,1091.5%0.004%$967
2013201216,87518,9052,49033,2901.4%0.004%963
2014201323,72610,8452,76931,8021.2%0.003%914
2015201421,22017,2303,16135,2891.3%0.004%1,006
2016201522,81512,3353,54131,6091.0%0.003%899
2017201621,09011,2103,88328,4170.9%0.003%810
2018201718,89520,6704,39835,1671.1%0.003%994
2019201817,17919,7194,49232,4061.0%0.003%915
2020201917,60215,4235,01428,0110.7%0.003%801
2021202014,75428,1355,02737,8620.9%0.003%1,078
Note:DetailsregardingtheCity'soutstandingdebtcanbefoundinthenotestothefinancialstatements.
(2)Populationdatacanbefoundinthedemographicandeconomicstatisticstable.
139CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table11
DIRECTANDOVERLAPPINGGOVERNMENTALACTIVITIESDEBT
AsofSeptember30,2021
Estimated
EstimatedShareof
DebtPercentageOverlapping
GovernmentalUnitOutstandingApplicableDebt
Debtrepaidwithpropertytaxes
HarrisCounty1,723,192,125$0.71%12,234,664$
HarrisCountyDepartmentofEducation20,185,0000.71%143,314
HarrisCountyFloodControlDistrict590,725,0000.71%4,194,148
HarrisCountyTollRoad0.71%
HarrisCountyHospitalDistrict81,540,0000.71%578,934
LaPorteI.S.D.315,810,00041.45%130,903,245
PorteofHoustonAuthority492,439,3970.71%3,496,320
SanJacintoJr.CollegeDistrict529,434,5946.27%33,195,549
TotalNetOverlappingDebt$3,753,326,116184,746,173
CityofLaPorteDirectDebt*$42,889,53842,889,538
TotalDirectandOverlappingDebt$227,635,711
*Approximately$19,668,027ofthecity'soutstandingdebtisselfsupporting.
Source:TexasMunicipalReports
Percentagearebasedontotalpropertyvalues.
Source:TexasMunicipalReports
140CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table12
DEMOGRAPHICANDECONOMICSTATISTICS
LastTenFiscalYears
FiscalYearPerCapita
EndedPersonalPersonalMedianSchoolUnemployment
September30Population(1)Income(2)Income(2)Age(3)Enrollment(4)Rate(5)
201235,280$878,708,768$25,952347,7396.3%
36
201334,553917,811,53826,8947,7296.3%
36
201434,813937,182,97827,1867,6345.0%
201535,0741,001,483,95828,823377,6484.6%
37
201635,1481,052,095,09430,1277,7535.8%
201735,0861,052,095,09430,127377,7135.8%
37
201835,3711,052,095,09430,1277,5754.6%
38
201935,4231,098,608,92231,0147,3404.1%
202034,9761,103,667,68031,555387,19910.6%
38
202135,1241,156,563,07232,9286,9806.4%
N/Ainformationnotavailable.
Datasources:
(1)EstimatedpopulationprovidedbyUSCensusBureau.
(2)Personalincomeandpercapitapersonalincomeiscurrentlyunavailable.
(3)Medianagedatapriorto2010isnotavailable,mediumageprovidedby2010Census.
dependentSchoolDistrict
(4)SchoolenrollmentprovidedbyLaPorteIn
(5)UnemploymentratesprovidedfromthebureauofLaborStatistics
141CityofLaPorte2021ACFR
DRAFT 03.04.2022
142CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table13
PRINCIPALEMPLOYERS
CurrentandNineYearsAgo
2021
2012
PercentagePercentage
ofTotalCityofTotalCity
EmployerEmployeesEmploymentEmployerEmployeesEmployment
LaPorteISD1,0695.87%TotalPetrochemicalsUSA,Inc.1,5004.74%
DupontChemical5452.99%LaPorteIndependentSchoolDis10753.39%
ForceCorporation4532.49%InternationalPlantServicesLLC10003.16%
JVPiping4402.41%RockwoodServiceCorporation7002.21%
TotalPetrochemicals&Rfining4092.24%LongviewInspection,Inc.6642.10%
CityofLaPorte3982.18%JP&DDigitalSatelliteSystems,In6001.89%
IneosOlefins&PolymersUSA3852.11%E.I.DuPontDeMenoursandCo5001.58%
BrandSafway3822.10%KatoenNatieUSA,Inc.5001.58%
KatoenNatieHoustonUSA3501.92%SulzerTurboSystemsIntl4001.26%
CCCGroupInc3001.65%CityofLaPorte3881.23%
Total4,73125.96%Total7,32723.14%
Source:CenterPointEnergy
Note:ThislistincludescompanieswithintheCitylimitsofLaPorteandwithintheindustrialdistricts.
143CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table14
FULLTIMEEQUIVALENTCITYGOVERNMENTALEMPLOYEESBYFUNCTIONPage1of2
LastTenFiscalYears
FulltimeEquivalentEmployeesasofSeptember30
Function20122013201420152016
Generalgovernment9088888989
Publicsafety151152154154154
Publicworks3230303030
Healthandsanitation2423232322
Cultureandrecreation4642424244
Waterservices2525242525
Sewerservices2020202020
Total 388380381383384
Source:CityofLaPorteHumanResourceDepartment
144CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table14
FULLTIMEEQUIVALENTCITYGOVERNMENTALEMPLOYEESBYFUNCTIONPage2of2
LastTenFiscalYears
FulltimeEquivalentEmployeesasofSeptember30
Function20172018201920202021
Generalgovernment8990899092
Publicsafety154155155156161
Publicworks3335353441
Healthandsanitation2323232323
Cultureandrecreation4242424236
Waterservices2525252525
Sewerservices2020202020
Total 386390389390398
Source:CityofLaPorteHumanResourceDepartment
145CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table15
OPERATINGINDICATORSBYFUNCTION/PROGRAMPage1of2
LastTenFiscalYears
Function20122013201420152016
Police
Physicalarrests2,3112,2052,0322,1522,399
Ticketsprocessed13,22113,86114,15114,31613,231
Fire
Numberofcallsanswered1,1951,2191,2621,3781,356
Inspections8129501,0203831,025
Highwaysandstreets
Streetresurfacing(linearfeet)69,58013,52011,18311,17222,172
Potholesrepaired1,173271165342236
Sanitation
Cubicyardsofgarbagecollected42,58930,62554,81250,94526,458
Cubicyardsoftrashcollected54,64132,13740,70131,51840,569
Cultureandrecreation
Fitnesscenteradmissions64,27964,58790,76567,794102,778
Water
Numberofwatermeters12,12912,23412,32112,43112,523
Averagedailyconsumption4.343.83.93.8
(millionsofgallons)311379411200217
Watermainbreaks
Wastewater
Averagedailysewagetreatment3.32.72.63.83.8
(thousandsofgallons)
GolfCourse
Numberofpaidroundsplayed34,03832,25732,74129,96526,794
Source VariousCitydepartments.
146CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table15
OPERATINGINDICATORSBYFUNCTION/PROGRAMPage2of2
LastTenFiscalYears
Function20172018201920202021
Police
Physicalarrests1,8261,9682,0971,3971,364
Ticketsprocessed11,90015,60516,69510,41211,685
Fire
Numberofcallsanswered1,5321,5361,6361,5462,024
Inspections8525501,1028501,226
Highwaysandstreets
Streetresurfacing(linearfeet)18,60213,01520,3329,70014,050
Potholesrepaired118231134134135
Sanitation
Cubicyardsofgarbagecollected48,71656,40655,92458,25355,330
Cubicyardsoftrashcollected44,73336,17437,61145,46253,187
Cultureandrecreation
Fitnesscenteradmissions96,01190,58387,80453,03058,778
Water
Numberofwatermeters12,59112,68212,87012,72914,000
Averagedailyconsumption3.73.83.5644.13.7
(millionsofgallons)1992201737774
Watermainbreaks
Wastewater
Averagedailysewagetreatment3.53.94.3984.53.6
(thousandsofgallons)
GolfCourse
Numberofpaidroundsplayed26,84026,00625,07533,91837,065
Source VariousCitydepartments.
147CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table16
CAPITALASSETSSTATISTICSBYFUNCTION/PROGRAMPage1of2
LastTenFiscalYears
Function2012201320142015
Publicsafety
Policestation1111
Policeofficers75747474
Reserveofficers2262
Firestations4444
Sanitation
Collectiontrucks14121212
Highwaysandstreets
Streets(miles)126125297297
Streetlights2,4152,4152,4152,415
Trafficsignals5666
Cultureandrecreation
Parksacreage356188188188
Parksacreage21222222
Swimmingpools5555
Recreationcenters4332
Seniorcenter1111
Waterandsewer
Watermains(miles)181182183184
Firehydrants1,1861,1991,2261,256
Sanitarysewers(miles)192192192192
Stormsewers(miles)9760112112
Source VariousCitydepartments.
148CityofLaPorte2021ACFR
DRAFT 03.04.2022
CITYOFLAPORTE,TEXAS Table16
CAPITALASSETSSTATISTICSBYFUNCTION/PROGRAMPage2of2
LastTenFiscalYears
Function20172018201920202021
Publicsafety
Policestation11111
Policeofficers7578797982
Reserveofficers32411
Firestations44444
Sanitation
Collectiontrucks1716161414
Highwaysandstreets
Streets(miles)273273273274279
Streetlights2,4152,4152,9052,8843,004
Trafficsignals77777
Cultureandrecreation
Parksacreage188188188188207
Parksacreage2222222324
Swimmingpools55555
Recreationcenters22222
Seniorcenter11111
Waterandsewer
Watermains(miles)187187189192200
Firehydrants1,2761,2911,3141,3491,416
Sanitarysewers(miles)194194194195199
Stormsewers(miles)115116116118120
Source VariousCitydepartments.
149CityofLaPorte2021ACFR
DRAFT 03.04.2022
150CityofLaPorte2021ACFR
DRAFT 03.04.2022
REQUEST FOR CITY COUNCIL AGENDA ITEM
Appropriation
Agenda Date Requested:March14, 2022
2019 CIP015
Requested By:Source of Funds:
Carl Holley, Chief
Department:
Fire
FD0002
Account Number:
$110,118.00
Amount Budgeted:
ReportResolutionOrdinance
$110,118.00
Amount Requested:
Exhibits: Vehicle Up-fit Equipment Quotes
Budgeted Item:YesNo
SUMMARY& RECOMMENDATIONS
During the FY 2019-2020CIPprocess, the La Porte FireDepartment Staff coordinated
approval to expand our training and prevention operations at our Fire Training Center.
Along with a new burn building, the Fire Department requested mobile propane fire
props which allows for additional realistic training at our fire field and at other locations.
The mobile propane fire props
firefightersfor some of the more common challenges seenon a fire scene today or in
the future.
The mobile fire training prop system comeswith a car fire simulator, a gas leak
simulatorand a fire pan, all of which can be moved on the included trailer. A certified
KFT technician will train fire department staff on proper operation and maintenance.
We asked for mobile props to be able to move them anywhere on the fire field or to be
able to take the props to public relations events throughout the city. The mobile fire
training props will be used in conjunction with public relationsand events like the annual
Safety Fair and FirePrevention week at each of the elementary schools.
Staffhas chosen the KFT Fire Trainer 0-100 to be purchased through Municipal
Emergency Services (MES). Fire Department Staff conducted extensive research on
liquid propane gas fire training props and have not found another mobile prop system
that meets the expectations for our training at the fire field or is adequate to take to
public relations events. Department Staff believe the KFT Fire Trainer System to be the
only such mobile live fire training system in production. These specifications through
Sourcewell Contract #032620 were submitted and approved byPurchasing.Therefore,
we would like to move forward with the purchase of the KFT Fire Training System.
ACTION REQUIRED BY CITY COUNCIL
Approve the CIP purchase of the KFT Fire Training portable props, trailer and
training.
Approved for the City Council meeting agenda
Corby D. Alexander, City Manager Date
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REQUEST FOR CITY COUNCIL AGENDA ITEM
Appropriation
Agenda Date Requested:March 14, 2022
032 Grant Fund
Requested By:Ray Mayo, Director Source of Funds:
Department:Public Works
032-7085-533-1100
Account Number:
$550,000.00
Amount Budgeted:
ReportResolutionOrdinance
$400,000.00
Amount Requested:
Exhibits: Bid Tabulation22001, Notification and
Budgeted Item:YesNo
Access Report, Letter of Recommendation, Bid from
WW Payton Corporation
SUMMARY& RECOMMENDATION
Responses to the City of La Porte Bid #22001,Water Plant 9 Ground Tank Replacement
werereceivedon February 8, 2022. The notice to bidders wereadvertised in the Bay
Area Observeron January 13th and January 20th. The notice wasalso posted on the City
of La Porte website,Public Purchase and Dunham Engineering website. Sixty-sixvendors
were notified with twenty-eightdownloading the bid documentsand two contractors
returning bids.
W.W. Payton Corporation submitted the lowest bid in the amount of $375,000.00.Staff
is requesting a contingency amount of $25,000, for a total authorization of $400,000.00.
Dunham Engineering, Inc. has submitted a letter of recommendationin favor of W.W.
Payton.
Staff recommends award of bid #220001 to W.W. Payton Corporation. The City has
used this contractor in the past with excellent results.
Benefits:
Reduced maintenance is anticipated on the new structure.
Liabilities:
The existing tank is over 30 years old and the interior coating is failing.
If tank is not replacedwater quality issues could arise.
ACTION REQUIRED BY CITY COUNCIL
Award Bid #22001to W.W. Payton Corporation and authorize the City Manager to
execute a construction contract with W.W. Payton in the amount of $375,000.00
and approve aproject contingency of $25,000.00, for a total authorization of
$400,000.00.
Approved for the City Council meeting agenda
Corby D. Alexander, City Manager Date
Bid Tabulation to Sealed Bid #22001 - Water Tank 9 Replacement Project
Gemini Contracting
W.W. Payton Corp.Services, Inc.
Estimated
QuantityDescription
Item No.Total PriceTotal Price
Furnish material and labor to demolish and remove
existing tank per the Technical Specifications
1Lump Sum15,00040,000
Furnish material and labor to erect new bolted steel tank
per the Technical Specifications
2Lump Sum345,000348,000
Fuirnish material and labor to connect the new tank to
existing piping and valves and place in service per the
Technical Specifidcations
3Lump Sum15,00020,000
TOTAL BASE BID
$375,000.00$408,000.00
Name of bolted steel tank sub-contractor:
SuperiorSuperior Tank Company
Calendar days to complete:
210 calendar days270 calendar days
No Addenda
Bid Tab ProvidedYesYes
Sealed Bid #22001 Notifications & Access Report
Notification Report:
Vendor NameReason
AAA Asphalt Paving Inc.Bid Notification
All Pro General Construction, InBid Notification
AVIATE ENTERPRISES, INC.Bid Notification
Baukus ElectricBid Notification
Blastco Texas, Inc.Bid Notification
Boyer, Inc.Bid Notification
Brizo ConstructionBid Notification
Calco Contracting, Ltd.Bid Notification
CDC NewsBid Notification
Chief Solutions, Inc.Bid Notification
CONSOR Engineers, LLC dba U Bid Notification
Crescent Engineering Co IncBid Notification
D DavilaBid Notification
derk harmsen const. co incBid Notification
F&L Coatings and Concrete, LLBid Notification
Florida Traffic Control Devices, Bid Notification
Granite InlinerBid Notification
Greenlee Plumbing Services, In Bid Notification
GULF STATES PROTECTIVE Bid Notification
GW Phillips Construction, INC. Bid Notification
HDR Engineering, Inc.Bid Notification
Horseshoe Construction, IncBid Notification
inCon-trol Water SystemsBid Notification
IPR South Central LLCBid Notification
ISI Contracting, Inc.Bid Notification
J&G Concrete ProductsBid Notification
J.T.B. Services IncBid Notification
K2 Services, LLCBid Notification
Kessler PaintingBid Notification
KING SOLUTION SERVICES LBid Notification
Maguire Iron, Inc.Bid Notification
Monroe Pump Service Inc.Bid Notification
National Works, Inc.Bid Notification
NEC Construction, LtdBid Notification
Paskey IncorporatedBid Notification
Paskey IncorporatedBid Notification
Pfeiffer & Son, Ltd.Bid Notification
Pittsburg Tank & Tower Mainten Bid Notification
PLW Waterworks, LLCBid Notification
Polston Applied Technologies CBid Notification
Precision Plant Services, LLC.Bid Notification
QC Laboratoires, Inc.Bid Notification
R J Construction Company, IncBid Notification
R. L. UtilitiesBid Notification
R.H. Shackelford, Inc.Bid Notification
RAC Industries, LLCBid Notification
Resinating LLCBid Notification
SAK Construction, LLCBid Notification
SJ&J CONSTRUCTION, LLCBid Notification
Southern Road & BridgeBid Notification
Stone Castle IndustriesBid Notification
Synagro Bid Notification
T & A Turf and Irrigation, LLC.Bid Notification
Tank Pro, Inc.Bid Notification
Tankez Coatings, Inc.Bid Notification
TCH Directional DrillingBid Notification
Texas Materials Group, Inc. dba Bid Notification
texas pride utilities, llcBid Notification
TLC Trucking & Contracting, IncBid Notification
TMI Coatings, Inc.Bid Notification
United Industries Group, Inc.Bid Notification
Utility Service Co IncBid Notification
Viking Painting LLCBid Notification
Virtual Builders ExchangeBid Notification
VistraticBid Notification
W.W. Payton CorportionBid Notification
Access Report:
Vendor NameAccessedDocuments
american tank company2022-01-13 09:54 AM CSTBid #22001 Water Tank 9 Replacement Proje
BidClerk2022-01-18 09:41 AM CST
Blastco Texas Inc2022-01-13 10:23 AM CSTBid #22001 Water Tank 9 Replacement Proje
Caldwell Tanks, Inc.2022-01-13 09:39 AM CSTBid #22001 Water Tank 9 Replacement Proje
CivilTech Engineering, Inc.2022-01-14 11:43 AM CST
CMS2022-01-13 11:40 PM CST
ConstructConnect2022-01-18 09:49 AM CSTBid #22001 Water Tank 9 Replacement Proje
Construction Journal2022-01-17 03:22 AM CSTBid #22001 Water Tank 9 Replacement Proje
D&M TANK LLC2022-01-17 08:14 AM CSTBid #22001 Water Tank 9 Replacement Proje
Dale Dobbins2022-01-26 10:35 AM CSTBid #22001 Water Tank 9 Replacement Proje
Dodge Data & Analytics2022-01-18 06:04 AM CSTBid #22001 Water Tank 9 Replacement Proje
Gemini Contracting Services2022-02-02 10:30 AM CSTBid #22001 Water Tank 9 Replacement Proje
Hearn Company2022-01-13 02:51 PM CSTBid #22001 Water Tank 9 Replacement Proje
Heneco2022-01-13 10:00 AM CSTBid #22001 Water Tank 9 Replacement Proje
HENECO ENGINEERING AND 2022-01-13 11:27 AM CSTBid #22001 Water Tank 9 Replacement Proje
Hydrona2022-01-19 12:57 PM CSTBid #22001 Water Tank 9 Replacement Proje
HySafe2022-01-14 08:58 AM CST
IMS2022-01-14 03:55 AM CSTBid #22001 Water Tank 9 Replacement Proje
Iseler Demolition, Inc2022-01-13 10:00 AM CSTBid #22001 Water Tank 9 Replacement Proje
J.T.B. Services Inc2022-02-07 01:26 PM CSTBid #22001 Water Tank 9 Replacement Proje
Maguire Iron, Inc.2022-01-13 09:42 AM CSTBid #22001 Water Tank 9 Replacement Proje
North America Procurement Co2022-01-17 08:56 AM CSTBid #22001 Water Tank 9 Replacement Proje
Onvia2022-01-13 01:04 PM CSTBid #22001 Water Tank 9 Replacement Proje
Paso Robles Tank, Inc.2022-01-17 09:14 AM CSTBid #22001 Water Tank 9 Replacement Proje
Perkens WS Corporation2022-01-16 09:09 PM CSTBid #22001 Water Tank 9 Replacement Proje
Pittsburg Tank & Tower Mainten 2022-01-17 03:01 PM CST
Pro Generator Services2022-01-13 07:10 PM CST
PWXPress2022-01-19 08:45 AM CSTBid #22001 Water Tank 9 Replacement Proje
RFx Analyst2022-01-13 11:47 AM CSTBid #22001 Water Tank 9 Replacement Proje
SmartProcure2022-01-14 03:34 AM CSTBid #22001 Water Tank 9 Replacement Proje
Superior Grouting2022-01-13 09:42 AM CSTBid #22001 Water Tank 9 Replacement Proje
Tank Pro, Inc.2022-01-13 09:45 AM CST
Tankez Coatings, Inc.2022-01-13 10:05 AM CST
Tukmol General Contractor2022-01-21 12:37 AM CST
United Industries Group, Inc.2022-01-13 04:46 PM CSTBid #22001 Water Tank 9 Replacement Proje
Viking Painting LLC2022-01-13 09:21 AM CST
W.W. Payton Corportion2022-01-13 09:45 AM CSTBid #22001 Water Tank 9 Replacement Proje
Wayne Enterprises2022-01-13 12:13 PM CST
Webtech2022-01-14 06:26 AM CSTBid #22001 Water Tank 9 Replacement Proje
Winston Water Cooler2022-01-14 11:05 AM CST
Dunham Engineering, LLC
an HMT Company
6102 Imperial Loop
College Station, TX 77845
Phone: (979) 690-6555
February , 2022
City of La Porte
rd
2963 N 23Street
La Porte, Texas 77571
Attn: Ray Mayo, Public Works Director
Re: Recommendationof Contractor for Water Plant #9 Ground Storage Tank
Replacement
The purpose of this letter is to recommend a contractor for the above referenced project. A
complete bid tabulation from the February 8, 2022, public bid opening is attached. This project
involves the replacementofthe Bolted Steel Water Storage TankatWaterPlant#9for theCity
of La Porte, Texas.
1.Bid Tabulation Sheet – Two (2) contractors participated in the bidding process. The bids
were checked for mathematical errors and/or bid irregularities. The bids were found to
have no mathematical errors and/or bid irregularities. The project was bid with a Base
Bid and no Alternate Bid Items. Copy of Bid Tabulation is attached.
2.Qualifications and References – The lowest responsive and responsible bidder, W. W.
Payton Corporation of Katy, Texas provided an acceptable list of qualifications and
references.
T
he lowest, responsive and responsible bidder, W. W. Payton Corporation is recommended
for award for a total contract price not to exceed $375,000. A copy of the Bidder’s Proposal
is attached. Dunham Engineering has interviewed the Contractor’s Project Manager, and
reviewed submitted references for similar projects, and has found all to be satisfactory.
If you should have any questions regarding the above recommendations, please feel free to call
anytime.
Sincerely,
Dalton Warren, E.I.T.
REQUEST FOR CITY COUNCIL AGENDA ITEM
Appropriation
Agenda Date Requested:March 14, 2022
Requested By:Teresa Evans, Director Source of Funds:Planning
Department:Planning and Development
ЉЉЊΏВЉВЉΏЎЊВΏЎЉЉА
Account Number:
Amount Budgeted:$175,000
ReportResolutionOrdinance
Amount Requested:$262,000
Exhibits:Comprehensive Plan Update Professional
Budgeted Item:YesNo
ServicesAgreement(PSA); Scope of Services and
Fee; Terms and Conditions; RFP 22500 Evaluation
Summary
SUMMARY& RECOMMENDATION
The City of La Porte Code of Ordinances Section 86-4 defines a comprehensive plan
to be -rangeplanadopted by the city council in accordance with Texas Local
Government Code Chapter 213 and as suchplanis periodically amended or updated,
which is intended to guide the development of the city and that includes analysis,
recommendations and proposals for the community's population, economy, housing,
.
Theupdate is to effectively
manage future development, protect neighborhoods, preserve sensitive
appearance, provide for adequate municipal facilities and services including parks
and trails, to make fiscally responsible decisions regarding future capital investments,
and to preserve the special quality of life for the citizens of La Porte.
The City of La Porte is scheduledfor a ten year/majorComprehensive Plan updatein
2022. The last major,comprehensive plan update was conducted and adoptedin
2012. Staffperformed a minor, five-year update in 2018.
Request for Proposal #22500 for a Comprehensive Plan Update was advertised in the
ndth
Bay Area Observer onSeptember 2and 9of last year. It was also posted on
Public PThe City received three (3) responses.
An evaluation committee consisting of the Director of Planning, Assistant Director of
PublicWorks, City Planner and thePlanning Technician scored the submittals on the
following criteria:Methodology/Service Approach;Qualifications and Experience;
Capacity to Perform; and Proposed Cost. The evaluation committee interviewed the
top two (2) scoringfirms, Freese and Nichols andVerdunity. Freese and Nichols, Inc.
was selected as theleading firm.
The Freese and Nichols, Inc. proposed agreement for basic services shall not exceed
$262,000. Additional services are available for an added fee. The cost proposal as
presented exceeds the $175,000 budgeted amount in the current fiscal year.
However, sufficient funds have been identified in the
line item. Expenses will also roll over into the next fiscal year.
The estimated time for plan completion and adoption is 15-18 months from the notice
to proceed, depending on the availability of stakeholders involved.
Staff recommends approval of the professional services agreement with Freese and
Nichols, Inc. to complete the Comprehensive Plan update.
ACTION REQUIRED BY CITY COUNCIL
Approve or Deny the City Manager to execute the Professional Services Agreement
with Freese and Nichols, Inc. to complete the Comprehensive Plan
update.
Approved for the City Council meeting agenda
Corby D. Alexander, City Manager Date
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BASIC SERVICES: Freese and Nichols, Inc. (FNI) shall render the following professional services to the City
of La Porte (Client) in connection with the development of the Project, described as: Comprehensive Plan
Update.
PROJECT UNDERSTANDING:
The Comprehensive Plan will serve as the primary document for planning the City of La Porte's growth
and will be the basis for various policies, initiatives, and funding priorities to be considered by the City.
The Comprehensive Plan is intended to provide a comprehensive overview of the City presently, establish
its long-term vision and develop recommendations to assist the City in planning for the future.
The Comprehensive Plan will identify concerns of the community based on an assessment of the City's
current condition, future growth and developmental issues, proposed policies, initiatives and
implementation goals to accomplish the overall vision and direction of the City. The planning process will
include participation of City leadership and all stakeholders in the community. The following is intended
to provide, in more detail, the elements and tasks that would be involved in the Comprehensive Plan
Update.
PROJECT ASSUMPTIONS:
1. The City will appoint a Comprehensive Plan Advisory Committee (CPAC) to help guide FNI and
the City throughout the comprehensive planning process. The City will determine composition
of the CPAC. FNI will provide guidance and feedback on the potential Committee members.
2. The Planning Director of La Porte will serve as the City contact person to work with FNI and to
act as an intermediary with FNI, the CPAC, and other city, county and state government staff
persons as required. FNI will take direction from the City-appointed contact person.
3. The City will coordinate project contacts, meetings and the transfer of necessary information
from the City and other organizations/entities as necessary for this effort.
4. The City will coordinate arrangements for locations, setup, refreshments, and notifications and
advertising for all stakeholder, focus group and community outreach events. FNI will assist with
flyers, e-mail blasts, advertisements and other electronic media used in advertising, including
content creation.
5. The City will provide information from all previous and current studies and projects (as
available) that may affect the outcome of the Comprehensive Plan. This information will be
provided in digital format when possible and available. A list of previous and current studies and
projects will be discussed at the project kickoff meeting.
6. The City will provide FNI with the most recently updated digital base map and aerial imagery of
the planning area for use during the comprehensive plan preparation process. These files will be
in the form of GIS file types native to ESRI ArcGIS.
7. Tasks prepared as part of this planning effort may occur concurrently or sequentially where
appropriate, or in some cases may deviate from the sequence shown in this Scope of Services
document.
8. This scope identifies a specific number of meetings. Any significant additions to that number of
meetings will be considered a change in scope and may increase the project cost.
9. All deliverables will be provided electronically in the native format in which they were prepared
as well as PDF format. The plan will be prepared using Adobe InDesign. Ten (10) bound copies of
the final document will also be provided.
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SCOPE OF SERVICES:
Task A: Input, Engagement and Meetings
A1. Project Kickoff Meeting and City Tour
Prior to initiating work, FNI will facilitate a project kickoff meeting with City staff to review project scope,
goals, project team members, schedule, issue identification, and project expectations. FNI will provide
City staff with a data request memorandum identifying data needs for the Comprehensive Plan Update.
Recommended attendees include City staff and others that will guide the process, findings and
recommendations. We will discuss the following items:
Project vision and goals
Priorities of Comprehensive Plan elements
Comprehensive Plan input, community engagement details and strategies
Project expectations
Following the project kickoff meeting, a staff-led tour will be conducted of the City of La Porte of key areas
and sites that should be addressed in the Comprehensive Plan. The City will provide a meeting location
and will notify attendees of the location and time for the meeting.
A2. Staff Progress Meetings
The Freese and Nichols Team will meet with City staff periodically throughout the project to discuss
project progress, key action items and responsibilities, and project schedule. These meetings will take
place through standing conference calls to be determined by the Client and the Freese and Nichols
Team. monthly status updates will be
submitted that summarize progress and document upcoming tasks. The monthly status updates will
outline any upcoming key decisions which will require input from or discussion with the City. Outside of
scoped project meetings, conference calls with City staff will be scheduled as needed.
A3. Comprehensive Plan Advisory Committee (6 Meetings)
The Comprehensive Plan Advisory Committee (CPAC) will be formed by the City of La Porte and facilitated
by the Freese and Nichols Team. The CPAC will be composed of various stakeholders and has the primary
responsibility of guiding the activities of the plan and providing input into the process. The Freese and
Nichols team will meet with the CPAC at key points during the planning process to discuss existing
conditions, community input, key issues related to the development, plan recommendations and
implementation. The City will be responsible for providing a venue for the CPAC meetings and will notify
committee members of meeting dates and times. The Freese and Nichols Team will provide agendas and
materials for discussion at each meeting. The Freese and Nichols team will participate in six (6) CPAC
meetings throughout the project to update the Committee and get feedback on the process,
recommendations, and draft plan. Taking into consideration the fluid environment surrounding COVID-
19, FNI is prepared and has successfully led and managed virtual CPAC meetings. Meeting formats should
be determined during Task A1. Project Kickoff Meeting and City Tour.
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A4. Community Engagement Events
The Freese and Nichols Team will facilitate two (2) community engagement events for the public to share
information about the project, gather community input, and generate further support for the
Comprehensive Plan Update. These events could be in the form of pop-ups (i.e., input table outside of
City Hall, active community businesses, or another venue), a civic group luncheon, community event,
virtual meeting or open house. The purpose will be to inform and engage the public in the planning
process. Specifically, these events will explain the planning process, provide an update on the work
completed to date, solicit input and feedback, and answer questions of concern and interest expressed
by residents and business interests. A variety of engagement tools can be used during the process and will
be discussed with City staff during the project kickoff. The community engagement events will occur near
the beginning and end of the planning process. Due to current constraints on gathering in large numbers
because of the COVID pandemic, FNI can structure opportunities for virtual engagement using websites,
self-guided exhibits, online community surveys and virtual community meetings that may be broadcast
live as well as recorded to ensure the project is accessible by as many people as possible and that
engagement is broad and diverse. The Freese and Nichols team will facilitate community engagement
events. Meeting space and locations to be determined and hosted by the Client.
A5. Focus Groups
Stakeholders have a personal stake in communities, and their input and insight are critical in a
comprehensive planning process. FNI will facilitate up to five (5) focus group meetings with
organizations/entities selected by the Client. These meetings will be held over a period of two days.
Suggested stakeholders to engage should be determined during Task A1. Project Kickoff Meeting and City
Tour.
A6. Community Survey and Interactive Engagement
The planning team will develop a community survey with the assistance of the Client. A non-traditional
online survey tool will be utilized that uses interactive visual screens, accessible through the web and
mobile devices. Online surveys combine education and data collection, allowing for a unique user
experience. Interactive engagement tools can be used for priority ranking, budget allocations, tradeoffs
and map markers just to name a few features. Data can be easily analyzed and quantified, helping to
support the comprehensive plan's recommendations. The planning team can utilize engagement tools
such as Social Pinpoint or MetroQuest to acquire specific input to assist in developing detailed
recommendations.
A7. Project Website, Social Media and Comprehensive Plan Branding
A Comprehensive Plan Update project website will be created or hosted by the City to provide information
on the process, a list of events, and information such as presentations and graphics as they are developed.
The project website will be used to host the online community survey, advertised primarily during the
beginning of the project, or as needed throughout the project. Hosting and post-study maintenance
planning for the website will be determined in collaboration with the City. We will also utilize the City's
Facebook and any other City social media accounts to keep the community informed of project updates,
events, and to provide information on the importance of planning. A branding logo and tagline for the
comprehensive plan will be developed with input from City. The logo will be used on all communications
and materials to encourage excitement over the plan and future planning implementation.
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A8. City Council and Planning Commission Engagement and Adoption
It is important for City leadership to be engaged and informed during the planning process. The plan will
develop recommendations that will inform policies City Council (CC) and the Planning and Zoning
Commission (P&Z) will interact with in the future. Therefore, the planning team will receive input from
these governmental groups in one (1) joint meeting during the planning process with City Council and
P&Z. At the conclusion of the project, the planning team will attend and present the final comprehensive
plan at up to two (2) recommendation/adoption meetings for City Council and P&Z.
Summary of Task A Deliverables:
Facilitate and develop materials for project kickoff meeting and attend staff-led city tour (1)
Facilitate staff progress meetings (on-going during the project)
Facilitate and develop materials for six (6) CPAC meetings
Facilitate and develop materials for two (2) community events
Facilitate and develop materials for up to five (5) focus groups over two days
Develop and set up a community survey through an interactive engagement tool
Facilitate and develop materials for one (1) joint input meeting with City Council and P&Z
Attend and present comprehensive plan recommendations to both City Council and P&Z adoption
meetings (two (2) meetings)
Develop and maintain project website or provide content for city-hosted web page and social
media
Create comprehensive plan branding logo/tagline
Task B: Community Snapshot and Existing Conditions
B1. Baseline Analysis
The Baseline Analysis is intended to provide background information about the City of La Porte. The
components that are included within the Baseline Analysis will allow everyone involved in the planning
process, including the planning team, City leadership, and residents, to have a clear understanding of the
City and its existing social, economic, existing land use, and neighborhood characteristics. Historic trends,
population growth and demographic profile will involve the following:
FNI will study a historic timeline of La Porte, including major events impacting physical
development of the community
Historical population and related growth trends will be analyzed
Demographic profile will consist of age, gender, ethnicity, income, and household type, as well
as any other data identified by FNI as relevant to potential plan recommendations
FNI will explain patterns and impacts of demographic information collected. Demographic data will be
based upon the most recent U.S. Census American Community Survey data available at the time Notice
to Proceed is given by the City. The population projections utilized within the Future Land Use Plan and
the other components of the Comprehensive Plan will be derived from this information. Population
projections will also be compared to those prepared for the area by other agencies such as the Texas
Water Development Board and Houston-Galveston Area Council.
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B2. Existing Land Use Analysis
The relationship of existing and future land uses will shape the character and quality of life of the
community. To assess the City's future land use needs, an analysis of past land use trends and present
land use patterns are vital. The following are the specific elements to be documented to describe land use
characteristics.
An assessment of the land use characteristics will be evaluated once data gathering has been completed.
The existing land use inventories (conducted using a base map of the City provided by the Client) will
include:
Analysis of types of land use (color-coded by category) quantified by acres
Discussion of existing development patterns
Discussion of existing land use relationships, both positive and negative
B3. Planning Context
An understanding of the planning context will help to set the framework for which general planning
decisions can be made. The following are elements to be documented to establish the planning context:
Evaluate existing planning documents;
Review past and ongoing planning efforts conducted by the City; and
Coordinate with ongoing updates to other plans.
Summary of Task B Deliverables:
The Community Snapshot Analysis Report will be a draft Plan element of written information, supported
with charts, tables and other graphics depicting the above information, explaining the importance,
patterns and meaning of the facts as they relate to La Porte and the Comprehensive Plan. This will
include the following:
Demographic snapshot
Existing land use analysis
Physical features assessment, including topography, floodplains, developed/undeveloped land,
natural features, sensitive environmental areas and other physical implications that impact
growth and development
Planning context that addresses external issues, influences and past planning efforts which all
impact the comprehensive planning efforts
Task C: Market Analysis, Economic Development and Housing Strategy
C1. Market Analysis
The analysis of La Porte's overall development potential must be based on solid, factual market
information so that the recommended projects and strategies are not just grounded in reality but are
also credible and can be supported by the wide range of implementing partners. Utilizing existing
information where available and assembling new research where necessary, the planning team will
evaluate market conditions to understand demographic, economic, and real estate trends in La Porte
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and the Houston region, to understand the differences and interrelationships of the various
neighborhoods within La Porte, and to understand its competitive position within the region.
Specifically, the market analysis will include the following steps:
Local and Regional Real Estate Conditions and Trends: Review information about real estate
performance throughout La Porte, including vacancy and rental rates for commercial and retail
space, recent and proposed projects, retail concentrations and tenant mix, housing absorption
trends, and summary information about competitive commercial areas. We will utilize a variety
of data sources including CoStar, Redfin, Placer.ai, U.S. Census, HUD, and others as available.
Historical/Projected Economic and Demographic Data: Review market indicators such as
population, income, consumer spending, employment, and other relevant factors.
National Trends: Summarize the latest information about how national trends in housing,
employment, and retail will impact what is feasible and appropriate in the Area. Specifically
evaluate long-term impacts to retail and employment resulting from online shopping and
COVID-19 as well as opportunities for missing middle housing.
Development Opportunities: From the above research, in combination with the community's
vision for the Comp Plan, identify and quantify growth potential and characterize the type and
location of employment, residential, and commercial uses throughout La Porte to serve as a
basis for conceptual planning in subsequent steps.
Stakeholder Interviews: We will conduct up to six (6) additional virtual or in-person one-on-one
or small-group interviews to help identify the primary drivers of future development, barriers to
development, and critical public interventions. Interviews should include, at least, major
landowners and business owners, developers and brokers, and public works, economic
development, and other public agency partners. These will also help inform the
recommendations. City staff will enable these interviews by a) preparing a list of recommended
attendees and b) managing invitations and scheduling for the interviews. Ideally, all interviews
will be held over the course of two days.
C2. Economic Development
Applying the community vision to the market analysis, we will identify tangible and achievable
opportunities to broaden La Porte's employment base. This will include the identification of opportunity
sites, forecasts of employment growth by sector, and strategic recommendations regarding policies,
programs, and funding that can accelerate implementation and leverage other elements of the Plan.
C3. Housing Strategy
Applying the market analysis to the community vision, we will identify tangible and achievable
opportunities to meet the near- and long-term housing needs of the community. This will include the
identification of opportunities to expand the existing housing stock into emerging categories that could
serve currently underserved market opportunities (e.g., missing middle). We will also identify
implementation actions that address the timing, phasing, and funding of programs and policies that
could carry out the community's vision and accelerate the development of desired housing categories.
Summary of Task C Deliverables:
A Market Analysis report and PowerPoint presentation materials for use in community outreach
and other project meetings
Economic development content for the final plan document
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Housing chapter content for the final plan document.
Task D: Draft Community Vision and Guiding Principles
D1. Community Vision
Based on an assessment of the existing goals and objectives of La Porte, an understanding of existing
community constraints, and a summary of public input and feedback, the community's vision will be
developed.
D2. Guiding Principles
The foundation of the Comprehensive Plan will be defined through the guiding principles and goals. The
plan recommendations and implementation result from the Comprehensive Plan's guiding principles
and goals, which support the community's vision. FNI will develop guiding principles/goals based on
analysis, community input and feedback received at the beginning of the process.
Summary of Task D Deliverables:
A draft Plan element of written information, supported with charts, tables and other graphics depicting
the above information. This will include:
Summary of community input and surveys
Development of guiding principles to assist in recommendations and formation of
implementation strategies
Task E: Future Land Use
E1. Future Land Use/Development Types and Projections
A key component of the Future Land Use Plan is the definition and discussion of future land use types,
including any new land use types that may be applicable within the City. Discussions of the types of land
uses will include associated character guidelines and preferred locations. Land use projections will
depict the acreage by land use type as reflected within the Future Land Use Plan Map described below.
E2. Future Land Use Plan
The Future Land Use Plan is a policy document which is intended to guide City staff and officials as they
make decisions on where, when and how the City should grow and redevelop. The development of a
future land use plan will ensure a cohesive and unified vision for La Porte is presented to developments
and property owners as future development and redevelopment occurs within the community. FNI will
develop a future land use plan that will consider existing land use information, neighborhood
compatibility, current zoning regulations, economic development strategies, past development patterns,
infill and redevelopment opportunities, and integrate them into a graphic depiction of the community's
future.
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E3. Population Projections
FNI will develop a new projected growth rate and population projections for the City based upon
historical growth patterns and future growth considerations. The population projections will help inform
decisions pertaining to infrastructure, public facilities, parks and other Capital Improvement Program
items. FNI will evaluate shifting population patterns and trends to increase understanding of La Porte's
stage of growth and development relative to build-out.
E4. Development/Redevelopment Opportunity Areas
As the planning team assesses future land uses, we will identify two (2) opportunity areas for an
assessment that may explore potential site development. Opportunity areas are unique places or having
the potential to become a unique area through specific strategies, incentives or location. The existing
conditions and factors to consider will be evaluated, and a vision for each area will be identified with
general strategies to achieve the vision outlined. There might be the possibility of funding an
opportunity area study through the Houston-Galveston Area Council.
E5. Future Land Use Plan Map
The Future Land Use Plan Map will depict color-coded land uses within the City's planning area. The map
will consider the following:
Location of future residential, non-residential, mixed uses, open space and institutional land
uses along with associated intensities.
Location of environmentally sensitive areas or barriers that should be considered when making
future development decisions.
Location of future land uses along major transportation corridors along with associated
intensities.
Economic productivity through development and redevelopment strategies.
Compatibility of adjacent uses and contexts to provide thoughtful transitions and buffering.
Alignment with current zoning designations and anticipated future zoning trends.
Summary of Task E Deliverables:
A draft Plan element of written information, supported with charts, tables and other graphics depicting
the above information. This will include:
Future Land Use Plan and land use categories
Identification of planning trends that are applicable and suitable for La Porte
Updated population projections
Identification and evaluation of two (2) opportunity areas
Open space and landscape opportunities
Goal, policy and action items
Recommendations for future zoning changes to ensure alignment with the future land use map
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Task F: Transportation and Mobility
FNI will evaluate consideration for all modes of travel, including bicycles, pedestrians and public transit,
as appropriate. A primary focus of the transportation component will be the identification of corridors
and facilities where multi-modal extensions, such as bike, pedestrian and transit facilities, may be
incorporated.
F1. Evaluation and Integration of Transportation Master Plan
The City's existing Transportation Master Plan will be reviewed for coordination with other elements of
this Comprehensive Plan, such as whether potential land use changes will prompt amendments to the
existing network. The goals and recommendations of the Transportation Master Plan will be integrated
into the new Comprehensive Plan Update, including any additional strategies on partnerships for
transportation funding.
F2. Land Use and Transportation Alignment
Alignment of land use with transportation infrastructure will be particularly considered in a manner that
seeks to leverage adjacent private development to result in a supportive and sustainable fiscal
environment for transportation infrastructure. The FNI team will likewise review regional transportation
networks for impacts that have not been accounted for in other planning efforts. Coordinating with
regional and state plans and entities on planned and proposed improvements to the transportation
network (roads, trails and transit) as needed.
F3. Alternative Transportation Modes
The current network of sidewalks, roadways and trails will be reviewed. Recommendations will be
developed to improve connectivity and access for those choosing transportation modes that rely on off-
street facilities and specialized on-street facilities, with consideration towards identifying logical
connections and nodes in commercial/retail areas with potential to usefully connect with existing
residential areas. Necessary connections between on- and off-street facilities that support pedestrian
and bicycle routes for transportation as well as recreation will be identified. Transit alternatives will be
discussed.
F4. Transportation Sector Market Disruption and Innovation
Market disruption through innovation in the transportation sector and overall economy will be
discussed, such as transportation network companies, autonomous vehicles, subscriber-based
ownership models and decentralized delivery models.
Summary of Task F Deliverables:
A draft Plan element of written information, supported with charts, tables and other graphics depicting
the above information. This will include:
Coordination with regional and state plans and entities on planned and proposed improvements
to the transportation network (roads, trails and transit)
Development of suggested recommendations for future updates to the transportation plan
based on land use projections
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Identification of appropriate multi-modal facilities, such as bike, pedestrian and transit
enhancements, and how elements can be incorporated in La Porte
Discussion of market disrupting technologies and approaches in transportation, and
identification of strategies appropriate to La Porte to address them
Integration of the Transportation Master Plan recommended goals, policies and actions,
identifying and reconciling impacts of proposed land use and development intensity
Task G: Draft Implementation Plan
The implementation plan will be structured into a coordinated action program so that City leaders, staff
and other decision-makers can easily identify the steps that are necessary to achieve the vision for the
City that is described within the Comprehensive Plan. The implementation plan will outline priorities in a
matrix format, primarily by:
Reviewing the various policies and related recommendations from each plan element.
Dividing the policies and related recommendations into applicable implementation
techniques/actions, such as regulatory actions (e.g., possible zoning or subdivision ordinance
updates), programs, and intergovernmental partnerships, to create an overall Action Plan.
Prioritizing the implementation techniques/actions into appropriate time periods.
Establishing appropriate metrics from which to gauge the effectiveness of the strategies
implemented and progress toward plan implementation.
Summary of Task G Deliverables:
A draft plan element of written information, supported with charts, tables and other graphics
depicting the above information. Actions will be organized by responsible party, time period and
priority, and will include performance measures and metrics.
Task H: Preparation of Final Documents
H1. Draft Report
Individual draft plan elements will be developed throughout the planning process. These elements will
be provided in a format to ease review and commenting for the City to the extent possible. The City will
consolidate comments from staff, steering committee and others and provide one set of consolidated
comments per plan element to FNI.
FNI will prepare a draft Comprehensive Plan Report (Draft 1) that will document the planning process
and tasks. It will present a clear narrative with accompanying graphics and figures, as necessary, to
describe the intentions of the community. The document will be designed with modern graphic design
and narrative approaches to be approachable to technical and non-technical audiences. The draft will be
provided to the City, CPAC, and other parties the City wishes to include for review and comments. The
City will consolidate comments from staff, steering committee and others on Draft 1 and provide one
set of consolidated comments. FNI will request a comment review meeting to clarify any comments, if
necessary.
FNI will prepare a revised draft Comprehensive Plan Report (Draft 2) to address the comments and
revisions from Draft 1. This draft will serve as the draft for approval consideration by the Planning and
Zoning Commission and City Council.
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H2. Final Report and Deliverables
FNI will produce an "as adopted" final report to incorporate any changes made during the adoption
process by City Council. This document will be created in digital format, including both text and
mapping, such that it will be easily reproducible. Electronic files of the final Comprehensive Plan will be
provided to the City.
H3. Plan Mapping
Project mapping is vital to both dissemination of information at meetings and the Comprehensive Plan
document. All mapping created by the Consultant will be prepared using ESRI's ArcGIS software and
other necessary rendering software. It is assumed that the City will provide all necessary base mapping
data in a compatible electronic format to generate the necessary mapping.
Summary of Task H Deliverables:
Plan element drafts as described above and throughout
Draft report for review (Draft 1 and Draft 2)
Final report and other plan deliverables
The results of the Comprehensive Plan documentation will be digital files of the final
Comprehensive Plan, including mapping data, photos, presentations, and any other material
utilized during the planning process. Electronic files may also be provided through other digital file
transfer systems mutually agreed to by the City and FNI.
SUMMARY OF PROJECT MEETINGS:
The planning team will facilitate meetings and prepare meeting presentations and materials throughout
the project. These meetings will utilize various techniques, as well as rely on traditional meeting formats,
in gathering vision data and input. The following is a summary of meetings to be conducted during the
planning process:
Project Kickoff Meeting and City Tour: Prior to initiating work, FNI will facilitate a project kickoff
meeting with City staff to review project scope, goals, project team members, schedule, issue
identification, and project expectations. Following the project kickoff meeting, a staff-led tour
will be conducted of the City of La Porte of key areas and sites that should be addressed in the
Comprehensive Plan. (See Task A1; One (1) meeting and one (1) city tour)
Staff Progress Meetings: The Freese and Nichols Team will meet with City staff periodically
throughout the project to discuss project progress, key action items and responsibilities, and
project schedule. (See Task A2)
CPAC Meetings: The planning team will participate in six (6) meetings with the CPAC. These
meetings are envisioned as up to two (2) hour meetings to gather data, outline project progress,
present plan chapter summaries, and to coordinate upcoming tasks. (See Task A3; Six (6)
meetings)
Community Engagement Events: FNI will facilitate two (2) community engagement events for
the public to share information about the project, gather community input, and generate
further support for the Comprehensive Plan Update. These events could be in the form of pop-
ups (i.e., input table outside of City Hall, active community businesses, or another venue), a civic
group luncheon, community event, virtual meeting or open house. (See Task A4; Two (2)
community engagement events)
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Focus Group Meetings: The planning team will facilitate up to five (5) focus group meetings, to
be identified by the planning team and client, to help reach a broader group of individuals and
organizations that have a personal stake in the city. These meetings will be scheduled back-to-
back where possible in one or two days maximum. (See Task A5; Up to five (5) focus group
meetings)
City Council and Planning & Zoning Commission Engagement and Adoption: The plan will
develop recommendations that will inform policies City Council (CC) and the Planning and
Zoning Commission (P&Z) will interact with in the future. Therefore, the planning team will
receive input from these governmental groups in one (1) joint meeting during the planning
process with City Council and P&Z. At the conclusion of the project, the planning team will
attend and present the final comprehensive plan at up to two (2) recommendation/adoption
meetings for City Council and P&Z. (Task A8; Three (3) meetings)
TIME OF COMPLETION:
FNI is authorized to commence work on the Project upon execution of the contract agreement and will
complete the services within 15 to 18 months from notice to proceed, depending on availability of
stakeholders involved.
If FNIs services are delayed through no fault of FNI, FNI shall be entitled to adjust contract schedule
consistent with the number of days of delay. These delays may include but are not limited to delays in
Client or regulatory reviews, delays on the flow of information to be provided to FNI, governmental
approvals, etc. These delays may result in an adjustment to compensation as outlined on the face of the
contract agreement.
COMPENSATION:
not-to-exceed fee of
$262,000. All project expenses are included.
La Porte Comprehensive Plan Update - Fee Breakdown
A Input, Engagement and Meetings $96,091
B Community Snapshot and Existing Conditions $20,501
C Market Analysis, Economic Development and Housing Strategy $53,510
D Draft Community Vision and Guiding Principles $7,065
E Future Land Use $21,717
F Transportation and Mobility $11,820
G Draft Implementation Plan $5,434
H Preparation of Final Documents $45,862
Total $262,000
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ADDITIONAL SERVICES:
Additional Services to be performed by FNI, if authorized by Client in writing, which are not included in
the above-described basic services, are described as follows:
Additional Comprehensive Plan Project Meetings
If the Client determines an additional CPAC meeting, City Council/P&Z, Staff workshop or focus
group, is needed during the process, such meetings can be added to the original contract
agreement. Additional meetings include meeting preparation, materials, expenses and meeting
facilitation.
Fee: not-to-exceed $10,000 for each additional meeting
Additional Community Engagement Events
An additional community engagement event to share information about the project, gather
community input and generate further support for the Comprehensive Plan Update can be added
to the original contract agreement. Additional meetings include meeting preparation, materials,
expenses and meeting facilitation.
Fee: not-to-exceed $15,000 for each additional meeting
Additional Development/Redevelopment Opportunity Areas
An additional opportunity area can be added to explore potential site development. The existing
conditions and factors to consider will be evaluated, and a vision for each area will be identified
with general strategies to achieve the concept outlined.
Fee: $15,000 for each additional opportunity area
Development/Redevelopment Opportunity Area Visioning Renderings
Architectural renderings are an excellent way to convey and market the vision for a particular area
in the city that is ripe for or has the potential for development/redevelopment.
Fee: $3,500 for each opportunity area vision rendering
Infrastructure Assessment
FNI will assess the existing water, wastewater, and stormwater utility infrastructure in La Porte
to address the important responsibility of providing safe and reliable public infrastructure. The
comprehensive plan, considering existing and recommended best practices for utility system
planning, regulatory requirements, funding options, rehabilitation investment
recommendations, and utility capacity assessments for new/redevelopment areas based on land
use.
staff to understand and address the key issues facing La Porte. From there, we will develop
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goals and strategies to help City staff maintain and expand their infrastructure in the most
efficient and cost-effective way possible. For each utility system (drinking water, wastewater,
and stormwater) FNI will review and document the existing infrastructure and discuss regulatory
requirements, future system planning/capacity assessment considerations, and industry best
practices for efficient utility operation/optimization.
o Water Analysis: FNI will examine the existing water system within La Porte. Based on this
review and discussion with City Staff and consultants, we will identify program deficiencies
and make recommendations for actions to consider during future water master planning
efforts.
o Wastewater Analysis: Based on a review of existing data/plans and discussion with City Staff
and consultants, we will identify program deficiencies in the current wastewater system and
recommend actions to consider during future water master planning efforts.
o Stormwater Drainage Analysis: Based on a review of existing data/plans and discussion with
City Staff and consultants, FNI will also identify deficiencies to consider for future
stormwater/drainage efforts. Our team will provide recommendations on key areas where
updating the existing drainage plan may be optimal and beneficial.
o Identification of the top five priorities related to infrastructure within La Porte; each will be
expanded upon in the Comprehensive Plan document.
Fee: $16,000
Urban Design and Character Plan Element
FNI will develop policies that address community gateways, community image, integration of
major roadway corridors and the preservation of character-enhancing community elements, in
addition to examining opportunities to maintain and enhance the overall quality of life.
Recommendations will be made to address the following:
o Street design enhancements
o Pedestrian enhancements
o Gateways and other key routes to and through La Porte to establish high-level goal,
policy and action items
o Overall community image
o Screening and buffering techniques
A map graphic will Identify locations and corridors that could enhance its character through
gateway signage, street design and pedestrian enhancements, and other community character
enhancements. Community gateway, community image and other character-enhancing
recommendations will be developed, using example images to portray ideas, to maintain and
enhance quality of life.
Fee: $12,000
Capital Improvements Program Integration
The comprehensive plan will identify future projects, based on future land uses, which should be
integra
appropriate fiscal years will be identified for project start and completion. High level ballpark cost
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ranges for major projects to be integrated into the CIP will be identified. If desired as an additional
service, identified projects can be placed in the form of CIP project and template sheets that have been
created in the existing CIP. Task to include the following:
o Meet with City staff to discuss ranking criteria and project scoring system of the CIP.
Identified CIP projects will be prioritized according to these criteria.
o Prepare project sheets showing each project location, description, drivers/justifications, and
high-level cost estimates.
o Produce maps showing proposed CIP projects identified in the Comprehensive Plan.
Fee: $20,000
Zoning Diagnostic Evaluation
memo will identify 1) suggested amendments to implement the comprehensive plan
recommendations, and 2) general improvements to the existing ordinances regarding usability,
modernization and updated legal requirements.
Fee: $11,000
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TERMS AND CONDITIONS OF AGREEMENT
City of La Porte, TX
1. DEFINITIONS: The term Client as used herein refers to the. The term
FNI as used herein refers to Freese and Nichols, Inc., its employees and agents, and its subcontractors and their
employees and agents. As used herein, Services refers to the professional services performed by FNI pursuant to the
Agreement.
2. CHANGES: Client, without invalidating the Agreement, may order changes within the general scope of the work required
by the Agreement by altering, adding to and/or deducting from the work to be performed. If any change under this
clause causes an increase or decrease in FNI's cost of, or the time required for, the performance of any part of the
Services, an equitable adjustment will be made by mutual agreement and the Agreement modified in writing accordingly.
3. TERMINATION: The obligation to provide Services under this Agreement may be terminated by either party upon 10
days' written notice. In the event of termination, FNI will be paid for all Services rendered and reimbursable expenses
incurred to the date of termination and, in addition, all reimbursable expenses directly attributable to termination.
4. CONSEQUENTIAL DAMAGES: In no event shall FNI or its subcontractors be liable in contract, tort, strict liability,
warranty, or otherwise for any special, indirect, incidental or consequential damages, such as loss of product, loss of use
of the equipment or system, loss of anticipated profits or revenue, non-operation or increased expense of operation or
other equipment or systems.
5. INFORMATION FURNISHED BY CLIENT: Client will assist FNI by placing at FNI's disposal all available information pertinent
to the Project including previous reports and any other data relative to design or construction of the Project. FNI shall
have no liability for defects or negligence in the Services attributable to FNI's reliance upon or use of data, design criteria,
drawings, specifications or other information furnished by Client and Client agrees to indemnify and hold FNI harmless
from any and all claims and judgments, and all losses, costs and expenses arising therefrom. FNI shall disclose to Client,
prior to use thereof, defects or omissions in the data, design criteria, drawings, specifications or other information
furnished by Client to FNI that FNI may reasonably discover in its review and inspection thereof.
6. INSURANCE: FNI shall provide Client with certificates of insurance with the following minimum coverage:
Commercial General Liability Workers' Compensation
General Aggregate $2,000,000 As required by Statute
Automobile Liability (Any Auto) Professional Liability
CSL $1,000,000 $3,000,000 Annual Aggregate
7. SUBCONTRACTS: If, for any reason and at any time during the progress of providing Services, Client determines that any
subcontractor for FNI is incompetent or undesirable, Client will notify FNI accordingly and FNI shall take immediate steps
for cancellation of such subcontract. Subletting by subcontractors shall be subject to the same regulations. Nothing
contained in the Agreement shall create any contractual relation between any subcontractor and Client.
8. OWNERSHIP OF DOCUMENTS: All drawings, reports, data and other project information developed in the execution of
the Services provided under this Agreement shall be the property of Client upon payment of FNI's fees for Services. FNI
may retain copies for record purposes. Client agrees such documents are not intended or represented to be suitable for
reuse by Client or others. Any reuse by Client or by those who obtained said documents from Client without written
verification or adaptation by FNI, will be at Client's sole risk and without liability or legal exposure to FNI, or to FNI's
independent associates or consultants, and Client shall indemnify and hold harmless FNI and FNI's independent
associates and consultants from all claims, damages, losses and expenses including attorneys' fees arising out of or
resulting therefrom. Any such verification or adaptation will entitle FNI to further reasonable compensation. FNI may
reuse all drawings, report data and other project information in the execution of the Services provided under this
Agreement in FNI's other activities. Any reuse by FNI will be at FNI's sole risk and without liability or legal exposure to
Client, and FNI shall indemnify and hold harmless Client from all claims, damages, losses and expenses including
attorneys' fees arising out of or resulting therefrom.
9. POLLUTANTS AND HAZARDOUS WASTES: It is understood and agreed that FNI has neither created nor contributed to
the creation or existence of any hazardous, radioactive, toxic, irritant, pollutant, or otherwise dangerous substance or
condition at the site, if any, and its compensation hereunder is in no way commensurate with the potential risk of injury
or loss that may be caused by exposures to such substances or conditions. The parties agree that in performing the
Services required by this Agreement, FNI does not take possession or control of the subject site, but acts as an invitee in
performing the Services, and is not therefore responsible for the existence of any pollutant present on or migrating from
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CLIENT
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the site. Further, FNI shall have no responsibility for any pollutant during clean-up, transportation, storage or disposal
activities.
10. OPINION OF PROBABLE COSTS: FNI will furnish an opinion of probable project development cost based on present day
cost, but does not guarantee the accuracy of such estimates. Opinions of probable cost, financial evaluations, feasibility
studies, economic analyses of alternate solutions and utilitarian considerations of operations and maintenance costs
prepared by FNI hereunder will be made on the basis of FNI's experience and qualifications and represent FNI's judgment
as an experienced and qualified design professional. It is recognized, however, that FNI does not have control over the
cost of labor, material, equipment or services furnished by others or over market conditions or contractors' methods of
determining their prices.
11. CONSTRUCTION REPRESENTATION: If required by the Agreement, FNI will furnish construction representation according
to the defined scope for these services. FNI will observe the progress and the quality of work to determine in general if
the work is proceeding in accordance with the Contract Documents. In performing these services, FNI will report any
observed deficiencies to Client, however, it is understood that FNI does not guarantee the Contractor's performance,
nor is FNI responsible for the supervision of the Contractor's operation and employees. FNI shall not be responsible for
the means, methods, techniques, sequences or procedures of construction selected by the Contractor, or the safety
precautions and programs incident to the work of the Contractor. FNI shall not be responsible for the acts or omissions
of any person (except its own employees or agents) at the Project site or otherwise performing any of the work of the
Project. If Client designates a Resident Project Representative that is not an employee or agent of FNI, the duties,
responsibilities and limitations of authority of such Resident Project Representative will be set forth in writing and made
a part of this Agreement before the Construction Phase of the Project begins.
12. GENERAL CONDITIONS OF THE CONSTRUCTION CONTRACT: Client agrees to include provisions in the General
Conditions of the Construction Contract that require Contractor to include FNI: (1) as an additional insured and in any
waiver of subrogation rights with respect to such liability insurance purchased and maintained by Contractor for the
Project (except wor an indemnified party in the
indemnification provisions where the Owner is named as an indemnified party.
13. PAYMENT: Progress payments may be requested by FNI based on the amount of Services completed. Payment for the
Services of FNI shall be due and payable upon submission of a statement for Services to CLIENT and in acceptance of the
Services as satisfactory by the Client. Statements for Services shall not be submitted more frequently than monthly. Any
applicable new taxes imposed upon Services, expenses and charges by any governmental body after the execution of
this Agreement will be added to FNI's compensation.
If Client fails to make any payment due FNI for services and expenses within 30 days after receipt of FNI's statement for
services therefore, the amounts due FNI will be increased at the rate of 1 percent per month from said 30th day, and, in
addition, FNI may, after giving 7 days' written notice to Client, suspend services under this Agreement until FNI has been
paid in full, all amounts due for services, expenses and charges.
14. ARBITRATION: No arbitration, arising out of or relating to this Agreement, involving one party to this Agreement may
include the other party to this Agreement without their approval.
15. SUCCESSORS AND ASSIGNMENTS: Client and FNI each are hereby bound and the partners, successors, executors,
administrators and legal representatives of Client and FNI are hereby bound to the other party to this Agreement and to
the partners, successors, executors, administrators and legal representatives (and said assigns) of such other party, in
respect of all covenants, agreements and obligations of this Agreement.
Neither Client nor FNI shall assign, sublet or transfer any rights under or interest in (including, but without limitation,
moneys that may become due or moneys that are due) this Agreement without the written consent of the other, except
to the extent that any assignment, subletting or transfer is mandated by law or the effect of this limitation may be
restricted by law. Unless specifically stated to the contrary in any written consent to an assignment, no assignment will
release or discharge the assignor from any duty or responsibility under this Agreement. Nothing contained in this
paragraph shall prevent FNI from employing such independent associates and consultants as FNI may deem appropriate
to assist in the performance of Services hereunder.
16. PURCHASE ORDERS: If a Purchase Order is used to authorize FNI's Services, only the terms, conditions/instructions typed
on the face of the Purchase Order shall apply to this Agreement. Should there be any conflict between the Purchase
Order and the terms of this Agreement, then this Agreement shall prevail and shall be determinative of the conflict.
Page 2 of 2 FNI
CLIENT
RFP 22500 COMPREHENSIVE PLAN UPDATE
EVALUATION SUMMARY
LLEWELYN-
FREESE AND
DAVIES SAHNI ll, VERDUNITY
Criteria
NICHOLS
LLC
Methodology/Service Approach 40%151310
Qualifications and Experience 30%118.715
Capacity to Perform 20%645
Proposed Cost 10%232
Final Scores3428.732
Rev. 4/19