2018 - 1st Quarter Financial Statements by City of Temple

Fiscal Year

2018

Prepared by the Finance Department

First Quarter Financial Statements

Texas

Quarterly Financial Statements

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Quarterly Financial Statements For the three months ended December 31, 2017

Prepared by: City of Temple Finance Department

Traci L. Barnard, CPA Director of Finance

Melissa A. Przybylski, CPA Assistant Director of Finance

Stacey Reisner, CPA Treasury/Grants Manager

Jennifer Emerson Budget Manager

Sherry Pogor Financial Analyst

Erica Glover Senior Accountant

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Table of Contents City of Temple, Texas

Page

Exhibit/ Table

Introductory Section – Transmittal Letter .................................................................................................. 9

Financial Section – General Fund Comparative Balance Sheets .................................................................. 14

A-1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ...................................................... 16

A-2

Schedule of Revenues – Actual and Budget ........................................... 17

A-3

Schedule of Expenditures – Actual and Budget ...................................... 19

A-4

Detail Schedule of Expenditures – Actual and Budget ............................ 21

A-5

Water and Wastewater Fund Statement of Net Position ....................................................................... 26

B-1

Statements of Revenues, Expenses, and Changes in Fund Net Position ...................................................... 28

B-2

Comparative Schedule of Operating Revenues ...................................... 29

B-3

Comparative Schedule of Operating Expenses by Department ...................................................................................... 30

B-4

Comparative Statement of Revenues and Expenses – Actual and Budget ................................................................................ 32

Quarterly Financial Statements – for the three months ended 12.31.17

B-5

Table of Contents City of Temple, Texas

Page

Exhibit/ Table

Special Revenue Funds Hotel-Motel Tax Fund – Comparative Balance Sheets ...................................................... 34

C-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget .......................................... 35

C-2

Detail Schedule of Expenditures – Actual and Budget ................ 36

C-3

Drainage Fund – Comparative Balance Sheets ...................................................... 37

D-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget .......................................... 38

D-2

Capital Projects Schedule of Capital Projects Bond Proceeds & Related Expenditures – Summary of all Bond Issues ................................................................ 40

E-1

Utility System Revenue Bonds 2006, 2008, 2010, 2015 & 2017.......... 41

E-2

Pass-Through Agreement Revenue and Limited Tax Bonds 2012 ...... 42

E-3

Combination Tax & Revenue Certificates of Obligation Bonds 2012 ... 43

E-4

Reinvestment Zone No. 1 Combination Tax & Revenue Certificates of Obligation Bonds 2013 ............................................... 44

Quarterly Financial Statements – for the three months ended 12.31.17

E-5

Table of Contents

City of Temple, Texas

Page

Exhibit/ Table

Capital Projects (Continued) Schedule of Capital Projects Bond Proceeds & Related Expenditures (Continued) – Parks General Obligation Bonds 2015……………………………………45

E-6

Limited Tax Notes 2016…………………………………………………....46

E-7

Combination Tax & Revenue Certificates of Obligation Bonds 2017....47

E-8

SECO LoanSTAR Loan Program………………………………………....48

E-9

Capital Improvement Program – Projects Underway/Scheduled ............................................................. 50

E-10

Projects Underway/Scheduled – Detail ................................................ 51

E-11

Project Status {Based on $’s} ............................................................... 59

E-12

Project Status {Based on # of Projects} ............................................... 60

E-13

Project Status {Based on Funding Source} .......................................... 61

E-14

Project Status {Based on Completion Date} ........................................ 62

E-15

Investments Schedule of Investment Allocations ........................................................ 65

F-1

Investment Portfolio – Marked to Market ................................................ 66

F-2

Carrying Value and Fair Value Comparison ............................................ 67

F-3

City of Temple, Texas

Quarterly Financial Statements – for the three months ended 12.31.17

Table of Contents City of Temple, Texas

Page

Exhibit/ Table

Supplemental Financial Information – Tables Fund Balance – General Fund ................................................................ 70

Schedule of Expenditures of Federal and State Awards ......................... 72

Schedule of Expenditures of Federal and State Awards – By Project Type .................................................................................... 74

III

Hotel/Motel Tax Receipts – By Reporting Entity ..................................... 75

Historical Sales Tax Revenue – By Month .............................................. 76

Parks Escrow Funds – By Addition Name .............................................. 77

Strategic Investment Zones Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) ....................................................... 80

VII

Strategic Investment Zone Map (SIZ) ..................................................... 82

Quarterly Financial Statements – for the three months ended 12.31.17

Transmittal Letter

February 15, 2018

Honorable Mayor and Council Members City of Temple, Texas

We are pleased to submit the Quarterly Financial Statements for the General Fund, Water and Sewer Fund, and Special Revenue Funds of the City of Temple, Texas for the three months ended December 31, 2017. These financial statements were prepared by the Finance Department of the City of Temple. The key criteria by which internal interim reports are evaluated are their relevance and usefulness for purposes of management control, which include planning future operations as well as evaluating current financial status and results to date. Continual efforts are made to assure that accounting and related interim information properly serves management needs. Because managerial styles and perceived information needs vary widely, appropriate internal interim reporting is largely a matter of professional judgment rather than one set forth in Governmental Accounting and Financial Reporting Standards. Currently, there is no Generally Accepted Accounting Principles (GAAP) for government interim financial statements. These financial statements have been compiled in accordance with standards the Finance Department considered to be applicable and relevant for the City of Templeâ&#x20AC;&#x2122;s interim financial reports. The Finance Department has also followed standards established by the American Institute of Certified Public Accountants in compiling these financial statements.

THREE-MONTH REVIEW GENERAL FUND â&#x20AC;&#x201C; The amount of revenues from various sources for the three months ended December 31, 2017, as compared to the FY 2018 amended budget, is shown in the following table (presented in thousands):

Amended Budget

Actual Revenues: Taxes Franchise fees Licenses and permits Intergovernmental Charges for services Fines Interest and other Total revenues

Percent of Budget

15,410 1,651 161 26 5,948 432 389

35,249 6,785 813 65 25,006 2,268 1,205

44% 24% 20% 40% 24% 19% 32%

24,017

71,391

34%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Transmittal Letter

Revenues compared to the amended budget for FY 2018 are at 34% with 25% of the year completed. A detail of the revenues as compared to budget is shown below: % of Budget 73.81% 24.79% 24.53% 24.33% 19.79% 39.51% 23.78% 19.06% 32.31%

Revenues Ad valorem taxes Sales tax receipts Other taxes Franchise fees Licenses and permits Intergovernmental revenues Charges for services Fines Interest and other

Expenditures by major function for the three months ended December 31, 2017, as compared to the FY 2018 amended budget are shown in the following table (presented in thousands): Amended Budget

Actual Expenditures: General government Public safety Highways and streets Sanitation Parks and recreation Education Airport Debt Service: Principal Interest

3,939 8,551 848 2,119 2,200 438 618

13 1

Total expenditures

18,727

Percent of Budget

15,969 33,943 3,637 6,851 10,483 1,848 2,247

25% 25% 23% 31% 21% 24% 28%

110 14

12% 7%

75,102

25%

Expenditures compared to the amended budget are at 25% with 25% of the year complete. Detail is provided below: Expenditures Personnel Operations Capital Debt service

% of Budget 24.15% 24.97% 35.30% 11.17%

Detail of expenditures begins on page 19, Exhibit A-4 and A-5. Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Transmittal Letter

WATER/WASTEWATER FUND – Operating revenue has increased by $345,785 over the same time period as last fiscal year. Operating expenses increased by $477,033 compared to the same period of last fiscal year. First quarter financials for this fund begin on page 26.

HOTEL-MOTEL FUND – The Hotel-Motel Fund is reported beginning on page 34. This special revenue fund is used to account for the levy and utilization of the hotel-motel room tax.

DRAINAGE FUND – Drainage Fund is reported beginning on page 37. This special revenue fund was created in fiscal year 1999 to account for recording revenues and expenditures addressing the storm water drainage needs of our community. The City Council extended the ordinance on September 18, 2003, establishing the drainage fund for an additional five years. On September 4, 2008, Council amended the ordinance removing the 5-year sunset provision from the ordinance. The ordinance was also amended to remove the calculation of the fees from the ordinance and set the fees by resolution.

CAPITAL PROJECTS – The City of Temple has in the past and is currently investing heavily in improving infrastructure. This section contains detailed schedules that review current capital projects funded by bond proceeds and begins on page 40. Also included in this section, is a detailed listing of current projects in the City’s capital improvement program.

INVESTMENTS/CASH MANAGEMENT – All of the City’s cash and investments are maintained in a pool that is available for use by all funds. Interest earnings are allocated based on cash amounts in individual funds in a manner consistent with legal requirements. Investments are made in accordance with the Comprehensive Policy adopted by the City on August 25, 2017. The City’s primary investment objectives, in order of priority, are as follows: Safety Liquidity Yield As of December 31, 2017, the City had cash and investments with a carrying value of $206,927,103 and a fair value of $206,747,442. Total interest earnings for the three months ended are $538,399. The investment schedules presented in Exhibit F-1 through F-3 are prepared in accordance with Generally Accepted Accounting Principles (GAAP). Quarterly Financial Statements – for the three months ended 12.31.17

Transmittal Letter

The investment portfolio complies with the City’s Investment Policy and Strategy and the Public Funds Investment Act, Chapter 2256, Texas Government Code, as amended. We are investing municipal funds in accordance with our investment policy using basically four of our investment type options.  Triple A rated (AAA) investment pools  Money market sweep accounts Money market deposit accounts Certificates of deposits Details of our current investment portfolio begin on page 65, Exhibit F-1 through F-3.

SUPPLEMENTAL INFORMATION – This section has details of General Fund balances and designations (page 70). Also in this section is a schedule of federal and state grants, a detailed schedule of historical sales tax revenue by month, a schedule of Hotel/Motel receipts by month, and a schedule of parks escrow funds.

CONCLUSION – I want to take time to thank the Finance Department staff for their hard work in preparing these financial statements particularly Assistant Director of Finance, Melissa Przybylski, CPA; Treasury/Grants Manager, Stacey Reisner, CPA; Budget Manager, Jennifer Emerson; Financial Analyst, Sherry Pogor; and Senior Accountant, Erica Glover for their excellent work and efforts.

Respectively submitted,

Traci L. Barnard, CPA Director of Finance City of Temple, Texas

Quarterly Financial Statements – for the three months ended 12.31.17

General Fund Financials

The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS GENERAL FUND COMPARATIVE BALANCE SHEETS December 31, 2017 and 2016 Increase FY 2018

FY 2017

(Decrease)

ASSETS Cash

Investments

5,700

39,245,690

37,570,840

1,674,850

State sales tax

1,721,105

1,642,007

79,098

Accounts

1,510,366

1,291,775

218,591

Ad valorem taxes

3,610,876

3,946,488

(335,612)

Inventories

319,870

335,607

(15,737)

Prepaid items

623,511

613,131

10,380

47,037,118

45,405,548

1,631,570

187,952

176,401

11,551

Public safety

30,984

31,895

(911)

R.O.W. Escrow

91,864

192,639

(100,775)

376,472

257,711

118,761

8,483

9,867

Total restricted cash and investments

695,755

668,513

TOTAL ASSETS

$ 47,732,873

$ 46,074,061

Receivables (net of allowance for estimated uncollectible):

Total current assets

Restricted cash and investments: Drug enforcement

Parks Escrow

{Table VI, pg. 77}

Rob Roy MacGregor Trust - Library

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

(1,384) 27,242 $

1,658,812

Exhibit A-1

Increase FY 2018

FY 2017

(Decrease)

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable

Retainage payable

5,100,932

Accrued payroll Deposits

4,889,414

2,894

211,518 (2,894)

2,490,656

2,423,654

67,002

42,638

57,462

(14,824)

3,583,291

3,918,903

(335,612)

13,774

190,889

(177,115)

Deferred revenues: Ad valorem taxes R.O.W. Escrow Parks Escrow Electric franchise Gas franchise Other Total liabilities

376,472

257,711

118,761

1,725,863

1,708,948

16,915

199,528

193,486

6,042

171,278

217,073

(45,795)

13,704,432

13,860,434

(156,002)

432,639

441,741

(9,102)

163,594

204,399

(40,805)

30,909

31,867

(958)

9,925

11,327

(1,402)

615,493

660,072

(44,579)

34,543

(34,543)

147,256

125,197

22,059

189,225

199,099

(9,874)

Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Drug enforcement Public safety Rob Roy MacGregor Trust - Library Municipal court Vital statistics preservation

Public education channel Assigned to: Technology replacement Capital projects

{Table I, pg. 70}

Unassigned: Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD TOTAL LIABILITIES AND FUND BALANCES

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

1,819,483

2,157,392

20,132,300

19,130,910

1,001,390

4,941,288

4,555,224

386,064

28,482,112

27,551,771

930,341

5,546,329 $

47,732,873

(337,909)

4,661,856 $

46,074,061

884,473 $

1,658,812

CITY OF TEMPLE, TEXAS

Exhibit A-2

GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Revenues: Taxes

15,410,244

$ 35,249,229

43.72%

$ 14,235,572

1,650,955

6,785,270

24.33%

1,615,987

34,968

160,823

812,750

19.79%

154,792

6,031

25,576

64,737

39.51%

17,062

8,514

5,947,524

25,005,795

23.78%

5,580,700

366,824

Fines

432,145

2,267,574

19.06%

477,850

(45,705)

Interest and other

389,490

1,205,395

32.31%

287,867

101,623

24,016,757

71,390,750

33.64%

22,369,830

1,646,927

General government

3,939,048

15,969,333

24.67%

3,998,210

(59,162)

Public safety

8,550,603

33,942,807

25.19%

8,313,823

236,780

848,008

3,637,060

23.32%

750,393

97,615

Franchise fees Licenses and permits Intergovernmental Charges for services

Total revenues

1,174,672

Expenditures:

Highways and streets Sanitation

2,118,761

6,851,318

30.92%

1,475,403

643,358

Parks and recreation

2,200,321

10,482,715

20.99%

2,183,086

17,235

Education

437,851

1,847,878

23.69%

429,305

8,546

Airport

618,179

2,247,445

27.51%

540,678

77,501

12,845

109,681

11.71%

12,334

511

948

13,760

6.89%

1,458

(510)

18,726,564

75,101,997

24.93%

17,704,690

1,021,874

5,290,193

(3,711,247)

4,665,140

625,053

Debt Service

(1,507,925)

0.00%

Capital Projects - Designated

(238,219)

0.00%

Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Transfers out:

Grant Fund

Lease Proceeds Total other financing sources (uses)

(22,083)

0.00%

(3,284)

3,284

256,136

538,186

47.59%

256,136

(1,230,041)

-20.82%

(3,284)

259,420

5,546,329

(4,941,288)

Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

28,482,112

34,028,441

$ 23,540,824

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

4,661,856

27,551,771

$ 32,213,627

884,473 930,341 $

1,814,814 16

Exhibit A-3

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Analytical

FY 2017

FY 2018

$ Increase (Decrease)

Percent Actual

Budget

Prior yr.

Actual

of Budget

Taxes: Ad valorem: $

9,158,737

851,984

$ 10,010,721

$ 13,384,540

74.79%

Property, prior year

25,846

139,689

18.50%

23,992

Penalty and interest

11,631

90,000

12.92%

12,293

10,048,198

13,614,229

73.81%

9,195,022

853,176

Property, current year

Total ad valorem taxes

1,854 (662)

Non-property taxes: 5,309,311

21,420,000

24.79%

4,986,429

322,882

Mixed beverage

40,495

155,000

26.13%

39,313

1,182

Occupation

12,240

40,000

30.60%

9,100

3,140

20,000

0.00%

5,708

(5,708)

5,362,046

21,635,000

24.78%

5,040,550

321,496

15,410,244

35,249,229

43.72%

14,235,572

1,174,672

Electric franchise

735,013

3,260,000

22.55%

737,362

(2,349)

Gas franchise

178,839

530,000

33.74%

145,659

33,180

98,385

430,000

22.88%

105,848

(7,463)

City sales

{Table V, pg. 76}

Bingo Total non-property taxes Total taxes Franchise Fees:

Telephone franchise Cable franchise

194,000

761,610

25.47%

185,321

8,679

Water/Sewer franchise

430,352

1,721,410

25.00%

425,373

4,979 (2,058)

14,366

82,250

17.47%

16,424

1,650,955

6,785,270

24.33%

1,615,987

Building permits

53,407

350,000

15.26%

51,845

1,562

Electrical permits and licenses

21,428

87,000

24.63%

23,731

(2,303)

Mechanical

16,909

75,000

22.55%

18,006

(1,097)

Plumbing permit fees

32,256

120,000

26.88%

32,737

(481)

Other Total franchise fees

34,968

Licenses and permits:

Other Total licenses and permits

36,823

180,750

20.37%

28,473

8,350

160,823

812,750

19.79%

154,792

6,031

14,713

100.00%

5,918

8,795

1,685

1,684

100.06%

1,200

485

8,352

0.00%

9,178

39,988

22.95%

9,944

25,576

64,737

39.51%

17,062

Intergovernmental revenues: Federal grants State grants State reimbursements Department of Civil Preparedness Total intergovernmental revenues

(766) 8,514 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit A-3

GENERAL FUND

(Continued)

SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical $ Increase

Percent Actual Library fees

Recreational entry fees Summit recreational fees Golf course revenues Swimming pool Lions Junction water park Sammons indoor pool

Budget

5,979

(Decrease)

of Budget

Actual $

Prior yr.

25,500

23.45%

18,822

107,000

17.59%

6,593

87,542

389,450

22.48%

77,575

9,967

126,121

707,000

17.84%

132,843

(6,722)

21,878

(614) (3,056)

40,000

0.00%

893

440,000

0.20%

893

12,395

86,500

14.33%

9,938

2,457

Vital statistics

24,468

114,118

21.44%

22,360

2,108

Police revenue

354,674

1,501,676

23.62%

412,568

(57,894)

1,037,191

4,097,160

25.31%

1,010,186

11,276

50,000

22.55%

20,956

(9,680)

212

60,250

0.35%

768

(556)

Contractual services -proprietary fund Curb and street cuts Other Solid waste collection - residential

27,005

1,282,997

5,238,513

24.49%

1,169,548

113,449

Solid waste collection - commercial

805,237

3,170,000

25.40%

794,244

10,993

Solid waste collection - roll-off

657,914

2,663,782

24.70%

606,776

51,138

Landfill contract

490,659

1,928,229

25.45%

460,454

30,205

Airport sales and rental

619,851

2,219,794

27.92%

460,154

159,697

9,830

18,000

54.61%

5,832

3,998

199,298

1,293,600

15.41%

187,070

12,228

26,792

59,732

44.85%

13,753

13,039

175,373

795,491

22.05%

167,204

8,169

5,947,524

25,005,795

23.78%

5,580,700

366,824

297,340

1,513,049

19.65%

336,203

(38,863)

12,678

49,000

25.87%

12,817

(139)

12,000

0.00%

(95)

122,127

693,525

17.61%

128,735

(6,608)

432,145

2,267,574

19.06%

477,850

(45,705)

Subdivision fees Recreational services Fire department Reinvestment Zone reimbursements Total charges for services Fines: Court Animal pound Overparking Administrative fees Total fines Interest and other: Interest

97,627

396,000

24.65%

59,853

37,774

104,024

319,471

32.56%

87,959

16,065

Sale of fixed assets

16,954

89,200

19.01%

15,855

1,099

Insurance claims

25,096

203,319

12.34%

53,405

(28,309)

Payment in lieu of taxes

18,033

17,230

104.66%

17,230

Lease and rental

803

Building rental BOA bldg.

25,554

85,000

30.06%

27,335

(1,781)

102,202

95,175

107.38%

26,230

75,972

389,490

1,205,395

32.31%

287,867

101,623

Total revenues $ 24,016,757

$ 71,390,750

33.64%

$ 22,369,830

Other Total interest and other

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

1,646,927 18

Exhibit A-4

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2017

FY 2018

Analytical $ Increase (Decrease)

Percent Budget

Actual

Prior yr.

Actual

of Budget

General government: $

50,687

(26,537)

230,598

10.47%

160,461

900,745

17.81%

290,972

(130,511)

82,759

361,023

22.92%

56,667

26,092

Finance

409,669

1,638,963

25.00%

393,393

16,276

Purchasing

109,580

411,780

26.61%

90,522

19,058

City secretary

125,948

523,401

24.06%

109,373

16,575

Special services

304,748

1,169,735

26.05%

247,763

56,985

Legal

235,318

924,275

25.46%

206,601

28,717

City planning

176,500

688,087

25.65%

159,849

16,651

Information technology services

914,085

3,022,508

30.24%

899,282

14,803

Human resources

241,302

868,159

27.79%

234,894

6,408

Economic development

453,904

1,828,582

24.82%

563,508

(109,604)

Fleet services

280,556

1,164,936

24.08%

269,139

11,417

Inspections/Permits

132,617

611,229

21.70%

117,175

15,442

Facility services

287,451

1,625,312

17.69%

308,385

(20,934)

3,939,048

15,969,333

24.67%

3,998,210

(59,162)

City council City manager Administrative services

24,150

Public safety: Municipal court Police Animal control Fire Communications Code compliance

245,304

845,740

29.00%

170,426

74,878

4,463,367

18,038,920

24.74%

4,625,031

(161,664)

137,983

555,863

24.82%

108,513

29,470

3,205,056

12,439,775

25.76%

3,055,895

149,161

248,564

994,258

25.00%

246,949

1,615

250,329

1,068,251

23.43%

107,009

143,320

8,550,603

33,942,807

25.19%

8,313,823

236,780

607,424

2,566,718

23.67%

525,758

81,666

92,236

435,696

21.17%

92,250

(14)

148,348

634,646

23.37%

132,385

15,963

848,008

3,637,060

23.32%

750,393

97,615

2,118,761

6,851,318

30.92%

1,475,403

643,358

Highways and streets: Street Traffic signals Engineering

Sanitation:

(Continued) Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit A-4

GENERAL FUND

(Continued)

SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Parks and recreation: Administration

575,644

26.14%

1,005,717

4,351,028

23.11%

969,385

36,332

Recreation

740,112

4,009,591

18.46%

726,751

13,361

Golf course

304,034

1,546,452

19.66%

354,742

(50,708)

2,200,321

10,482,715

20.99%

2,183,086

17,235

Library:

437,851

1,847,878

23.69%

429,305

8,546

Airport:

618,179

2,247,445

27.51%

540,678

77,501

13,793

123,441

11.17%

13,792

$ 18,726,564

$ 75,101,997

24.93%

$ 17,704,690

$ 1,021,874

Parks

Debt service: Totals

150,458

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

132,208

18,250

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Exhibit A-5

FY 2018

Actual General government: City council: Personnel services Operations

City manager: Personnel services Operations Capital outlay

Administrative services: Personnel services Operations Capital outlay

Finance: Personnel services Operations Capital outlay

Purchasing: Personnel services Operations Capital outlay

City secretary: Personnel services Operations Capital outlay

Special services: Personnel services Operations Capital outlay (Contingency)

Legal: Personnel services Operations Capital outlay

City planning: Personnel services Operations Capital outlay

3,016 21,134 24,150

Budget

FY 2017

Percent of Budget

Actual

31,279 199,319 230,598

9.64% 10.60% 10.47%

142,773 12,346 5,342 160,461

759,843 127,560 13,342 900,745

18.79% 9.68% 40.04% 17.81%

199,195 90,309 1,468 290,972

(56,422) (77,963) 3,874 (130,511)

57,668 21,440 3,651 82,759

288,566 50,306 22,151 361,023

19.98% 42.62% 16.48% 22.92%

46,806 9,861 56,667

10,862 11,579 3,651 26,092

257,618 131,845 20,206 409,669

1,044,660 574,097 20,206 1,638,963

24.66% 22.97% 100.00% 25.00%

236,191 157,202 393,393

21,427 (25,357) 20,206 16,276

94,773 5,360 9,447 109,580

386,403 15,930 9,447 411,780

24.53% 33.65% 100.00% 26.61%

86,281 4,241 90,522

8,492 1,119 9,447 19,058

100,331 10,337 15,280 125,948

432,026 76,095 15,280 523,401

23.22% 13.58% 100.00% 24.06%

93,118 10,172 6,083 109,373

7,213 165 9,197 16,575

146,984 157,764 304,748

351,081 803,472 15,182 1,169,735

41.87% 19.64% 0.00% 26.05%

14,279 233,484 247,763

132,705 (75,720) 56,985

204,282 18,995 12,041 235,318

820,105 92,129 12,041 924,275

24.91% 20.62% 100.00% 25.46%

187,954 18,647 206,601

16,328 348 12,041 28,717

150,814 17,785 7,901 176,500

637,115 43,071 7,901 688,087

23.67% 41.29% 100.00% 25.65%

145,377 14,472 159,849

5,437 3,313 7,901 16,651 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

2,521 48,166 50,687

Analytical $ Increase (Decrease) Prior yr.

495 (27,032) (26,537)

Exhibit A-5 (Continued)

FY 2018

Actual Information technology services: Personnel services Operations Capital outlay

Human resources: Personnel services Operations Capital outlay

Economic development: Operations

Fleet services: Personnel services Operations Capital outlay

Inspections/Permits: Personnel services Operations Capital outlay

Facility services: Personnel services Operations Capital outlay Total general government Public safety: Municipal court: Personnel services Operations Capital outlay

Police: Personnel services Operations Capital outlay

Animal control: Personnel services Operations Capital outlay

328,071 469,195 116,819 914,085

Budget $

FY 2017

Percent of Budget

Actual

1,438,773 1,448,240 135,495 3,022,508

22.80% 32.40% 86.22% 30.24%

151,251 76,884 13,167 241,302

621,755 233,237 13,167 868,159

24.33% 32.96% 100.00% 27.79%

137,853 97,041 234,894

13,398 (20,157) 13,167 6,408

453,904 453,904

1,828,582 1,828,582

24.82% 24.82%

563,508 563,508

(109,604) (109,604)

230,558 26,501 23,497 280,556

1,014,839 85,100 64,997 1,164,936

22.72% 31.14% 36.15% 24.08%

196,480 18,718 53,941 269,139

34,078 7,783 (30,444) 11,417

115,416 12,445 4,756 132,617

524,652 46,741 39,836 611,229

22.00% 26.63% 11.94% 21.70%

107,626 9,549 117,175

7,790 2,896 4,756 15,442

166,650 119,242 1,559 287,451 3,939,048

715,666 696,873 212,773 1,625,312 15,969,333

23.29% 17.11% 0.73% 17.69% 24.67%

155,228 144,870 8,287 308,385 3,998,210

11,422 (25,628) (6,728) (20,934) (59,162)

175,166 13,117 57,021 245,304

717,400 69,768 58,572 845,740

24.42% 18.80% 97.35% 29.00%

154,734 15,692 170,426

20,432 (2,575) 57,021 74,878

3,776,037 512,589 174,741 4,463,367

15,446,888 1,594,301 997,731 18,038,920

24.45% 32.15% 17.51% 24.74%

3,587,882 472,956 564,193 4,625,031

188,155 39,633 (389,452) (161,664)

97,962 21,015 19,006 137,983

402,232 93,140 60,491 555,863

24.35% 22.56% 31.42% 24.82%

90,905 17,608 108,513

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

296,604 485,680 116,998 899,282

Analytical $ Increase (Decrease) Prior yr. $

31,467 (16,485) (179) 14,803

7,057 3,407 19,006 29,470 (Continued) 22

Exhibit A-5 (Continued)

FY 2018

Actual Fire: Personnel services Operations Capital outlay

Communications: Operations

Code compliance: Personnel services Operations Capital outlay Total public safety Highways and streets: Streets: Personnel services Operations Capital outlay

Traffic signals: Personnel services Operations Capital outlay

Engineering: Personnel services Operations Capital outlay Total highways and streets Sanitation: Personnel services Operations Capital outlay Total sanitation Parks and recreation: Administration Personnel services Operations Capital outlay

2,818,084 253,770 133,202 3,205,056

Budget $

FY 2017

Percent of Budget

Actual

11,046,004 1,131,354 262,417 12,439,775

25.51% 22.43% 50.76% 25.76%

248,564 248,564

994,258 994,258

25.00% 25.00%

246,949 246,949

1,615 1,615

175,892 24,758 49,679 250,329 8,550,603

643,259 372,131 52,861 1,068,251 33,942,807

27.34% 6.65% 93.98% 23.43% 25.19%

89,274 17,735 107,009 8,313,823

86,618 7,023 49,679 143,320 236,780

282,104 320,927 4,393 607,424

1,206,330 1,246,563 113,825 2,566,718

23.39% 25.74% 3.86% 23.67%

257,213 268,545 525,758

24,891 52,382 4,393 81,666

77,611 14,535 90 92,236

331,596 104,010 90 435,696

23.41% 13.97% 100.00% 21.17%

67,780 24,470 92,250

9,831 (9,935) 90 (14)

119,236 24,630 4,482 148,348 848,008

485,313 104,851 44,482 634,646 3,637,060

24.57% 23.49% 10.08% 23.37% 23.32%

112,473 19,912 132,385 750,393

6,763 4,718 4,482 15,963 97,615

605,989 1,100,872 411,900 2,118,761

2,583,973 3,797,934 469,411 6,851,318

23.45% 28.99% 87.75% 30.92%

567,484 907,919 1,475,403

38,505 192,953 411,900 643,358

103,009 37,294 10,155 150,458

419,231 146,257 10,156 575,644

24.57% 25.50% 99.99% 26.14%

93,862 38,346 132,208

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

2,762,022 273,323 20,550 3,055,895

Analytical $ Increase (Decrease) Prior yr. $

56,062 (19,553) 112,652 149,161

9,147 (1,052) 10,155 18,250 (Continued) 23

Exhibit A-5 (Continued)

FY 2018

Actual Parks Personnel services Operations Capital outlay

Actual

23.72% 21.93% 24.71% 23.11%

448,356 262,381 29,375 740,112

2,290,301 1,589,733 129,557 4,009,591

19.58% 16.50% 22.67% 18.46%

397,429 266,428 62,894 726,751

50,927 (4,047) (33,519) 13,361

171,417 95,816 36,801 304,034 2,200,321

751,319 475,141 319,992 1,546,452 10,482,715

22.82% 20.17% 11.50% 19.66% 20.99%

161,129 96,960 96,653 354,742 2,183,086

10,288 (1,144) (59,852) (50,708) 17,235

Library: Personnel services Operations Capital outlay Total library

263,144 170,431 4,276 437,851

1,251,340 591,271 5,267 1,847,878

21.03% 28.82% 81.18% 23.69%

277,926 151,379 429,305

(14,782) 19,052 4,276 8,546

Airport: Personnel services Operations Capital outlay Total airport

218,943 397,838 1,398 618,179

864,747 1,381,165 1,533 2,247,445

25.32% 28.80% 91.19% 27.51%

203,207 337,471 540,678

15,736 60,367 1,398 77,501

12,845 948 13,793 18,726,564

109,681 13,760 123,441 75,101,997

11.71% 6.89% 11.17% 24.93%

12,334 1,458 13,792 17,704,690

Golf course Personnel services Operations Capital outlay Total parks and recreation

Debt service: Principal Interest Total debt service Total

Percent of Budget

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

374,097 349,563 245,725 969,385

Analytical $ Increase (Decrease) Prior yr.

1,807,936 1,852,464 690,628 4,351,028

Recreation Personnel services Operations Capital outlay

428,791 406,304 170,622 1,005,717

Budget

FY 2017

54,694 56,741 (75,103) 36,332

511 (510) 1 $ 1,021,874

Water & Wastwater Enterprise Fund Financials

Water and Wastewater Fund: To account for the provision of water and wastewater services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, including but not limited to administration, operation, maintenance, financing and related debt services, billing and collection.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit B-1

WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF FUND NET POSITION December 31, 2017 and 2016 Increase FY 2018

FY 2017

(Decrease)

ASSETS Current assets: Cash

Investments

5,125

4,850

275

32,785,702

32,356,519

429,183

1,495,708

978,147

517,561

Accounts receivable

146,192

262,297

(116,105)

Inventories

285,924

302,306

(16,382)

9,000

134,182

(125,182)

34,727,651

34,038,301

689,350

4,397,609

3,675,721

721,888

Customer receivables

Prepaid items Total current assets Restricted cash and investments: Revenue bond debt service Customer deposits Construction account

721,423

705,052

16,371

43,185,395

16,112,580

27,072,815

48,304,427

20,493,353

27,811,074

2,583,946

2,153,038

430,908

188,575,591

180,023,798

8,551,793

47,931,635

47,926,285

5,350

Property and equipment: Land Improvements other than buildings Buildings Machinery and equipment

11,134,762

9,662,695

1,472,067

250,225,934

239,765,816

10,460,118

(115,735,439)

(109,108,592)

(6,626,847)

43,252,616

26,215,905

17,036,711

Net property and equipment

177,743,111

156,873,129

20,869,982

Total assets

260,775,189

211,404,783

49,370,406

Less accumulated depreciation Construction in progress

DEFERRED OUTFLOWS OF RESOURCES Deferred amounts on refunding

2,339,477

2,660,334

Deferred amounts of contributions

444,307

422,517

Deferred amounts of investment experience, net

774,284

1,031,732

13,488

Deferred amounts on expected and actual experience, net Total deferred outflows of resources

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

3,571,556

4,114,583

(320,857) 21,790 (257,448) 13,488 $

(543,027)

Exhibit B-1

Increase FY 2018

FY 2017

(Decrease)

LIABILITIES Current liabilities: Vouchers & contracts payable

7,662,742

2,807,711

4,855,031

Retainage payables

146,057

43,359

102,698

Accrued payroll

244,162

221,642

22,520

Deferred revenue

70,641

8,123,602

3,143,353

4,980,249

721,423

705,052

16,371

15,207,649

6,484,422

8,723,227

Retainage payables

172,499

249,628

(77,129)

Accrued interest - revenue bonds

676,809

569,690

107,119

Total current liabilities Liabilities payable from restricted assets: Customers deposits Vouchers & contracts payable

Current maturities of long-term liabilities

5,950,000

4,650,000

1,300,000

22,728,380

12,658,792

10,069,588

109,295,000

82,490,000

26,805,000

Long-term liabilities, less current maturities: Revenue bonds payable Vacation and sick leave payable Net pension liability Other post-employment benefits payable Notes payable Premium on bonds payable Discount on bonds payable

346,027

353,853

4,000,525

3,877,326

123,199

737,386

677,293

60,093

28,216

7,725,409

5,526,906

2,198,503

(771,820)

(7,826)

(489,225)

(282,595)

121,360,743

92,436,153

28,924,590

152,212,725

108,238,298

43,974,427

75,828

(75,828)

75,828

(75,828)

102,222,860

85,138,438

17,084,422

Restricted for debt service

3,720,800

3,106,031

614,769

Unrestricted

4,943,155

17,648,229

(12,705,074)

110,886,815

105,892,698

4,994,117

1,247,205

1,312,542

$ 264,346,745

$ 215,519,366

Total liabilities DEFERRED INFLOWS OF RESOURCES Deferred amounts on expected and actual experience, net Total deferred inflows of resources NET POSITION Invested in capital assets, net of related debt

Total net position Net income {YTD} Total liabilities and net position

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

(65,337) $

48,827,379 27

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Exhibit B-2

Increase FY 2018

FY 2017

(Decrease)

Operating revenues: Water service

4,669,995

Sewer service

4,441,047

228,948

3,129,151

3,044,802

84,349

550,446

517,958

32,488

8,349,592

8,003,807

345,785

1,321,327

1,134,768

186,559

Supplies

471,362

372,580

98,782

Repairs and maintenance

265,996

266,158

Depreciation

1,686,502

1,591,233

95,269

Other services and charges

3,520,171

3,423,586

96,585

Total operating expenses

7,265,358

6,788,325

477,033

Operating income

1,084,234

1,215,482

(131,248)

Interest income

243,638

193,447

50,191

Interest expense

(94,808)

(98,209)

(3,401)

Other Total operating revenues Operating expenses: Personnel services

(162)

Nonoperating revenues (expenses):

Total nonoperating revenues (expenses)

148,830

95,238

1,233,064

1,310,720

14,141

1,822

1,247,205

1,312,542

110,886,815

105,892,698

$ 112,134,020

$ 107,205,240

Income before transfers and contributions Contributions from TxDot Change in net position Net position, beginning of period Net position, end of period

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

53,592 (77,656) 12,319 (65,337) 4,994,117 $

4,928,780

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING REVENUES For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Exhibit B-3

Increase FY 2018

FY 2017

(Decrease)

Current water service: Residential

Commercial

2,279,952

2,162,943

117,009

1,944,508

1,890,319

54,189

Wholesale

219,293

179,397

39,896

Effluent

226,242

208,388

17,854

4,669,995

4,441,047

228,948

Residential

1,714,416

1,684,771

29,645

Commercial

1,414,735

1,360,031

54,704

3,129,151

3,044,802

84,349

42,315

38,720

3,595

114,774

109,469

5,305

Reconnect fees

72,015

74,130

(2,115)

Tap fees

57,572

49,015

8,557

207,206

56,564

39,418

17,146

550,446

517,958

32,488

Total water service Current sewer service:

Total sewer service Other: Transfers and rereads Penalties

Panda reimbursements Other sales Total other Total operating revenues

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

8,349,592

8,003,807

345,785

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING EXPENSES BY DEPARTMENT For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Exhibit B-4

Increase FY 2018

FY 2017

(Decrease)

Administrative: Personnel services

Supplies

162,771

144,656

18,115

2,143

3,649

(1,506)

387

427

(40)

1,431,514

1,340,254

91,260

1,596,815

1,488,986

107,829

Personnel services

301,679

226,345

75,334

Supplies

325,042

241,579

83,463

Repairs and maintenance

104,648

95,952

8,696

Repairs and maintenance Other services and charges Water treatment and production:

Other services and charges

674,886

636,112

38,774

1,406,255

1,199,988

206,267

280,024

271,798

8,226

Supplies

55,596

55,771

Repairs and maintenance

90,092

77,909

12,183

Other services and charges

24,855

26,012

(1,157)

450,567

431,490

19,077

Personnel services

93,941

83,031

10,910

Supplies

48,685

37,006

11,679

5,546

4,986

560

75,915

74,546

1,369

224,087

199,569

24,518

279,767

275,375

4,392

Supplies

29,810

33,179

(3,369)

Repairs and maintenance

45,099

68,631

(23,532)

Other services and charges

19,369

138,304

(118,935)

374,045

515,489

(141,444)

1,000,680

969,394

31,286

1,000,680

969,394

31,286

Distribution system: Personnel services

(175)

Metering:

Repairs and maintenance Other services and charges Wastewater collection system: Personnel services

Wastewater treatment and disposal: Other services and charges

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit B-4 (Continued)

Increase FY 2018

FY 2017

(Decrease)

Water collection offices: Personnel services

Supplies Repairs and maintenance Other services and charges

128,404

116,353

12,051

9,095

1,241

7,854

19,400

18,253

1,147

288,678

237,130

51,548

445,577

372,977

72,600

Water purchasing: Personnel services

19,734

17,210

2,524

Supplies

194

155

Repairs and maintenance

758

1,289

1,834

21,975

19,199

2,776

55,007

797

2,985

58,855

1,686,502

1,591,233

95,269

Other services and charges

(545)

Environmental programs: Personnel services Supplies Repairs and maintenance Other services and charges

Depreciation Totals

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

7,265,358

6,788,325

477,033

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE STATEMENT OF REVENUES & EXPENSES ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016)

Exhibit B-5

FY 2018 Actual Operating revenues: Water service Sewer service Effluent Other Total operating revenues Operating expenses: Personnel services Supplies Repairs and maintenance Depreciation Other services and charges Total operating expenses

Operating income Nonoperating revenues (expenses): Interest income Interest expense Total nonoperating revenues (expenses) Income before transfers and contributions Contributions from TxDot Net income

Budget

FY 2017 % of Budget

Actual

4,443,753 $ 18,147,198 3,129,151 12,701,253 226,242 775,000 550,446 2,051,826 8,349,592 33,675,277

24.49% 24.64% 29.19% 26.83% 24.79%

1,321,327 471,362 265,996 1,686,502 3,520,171 7,265,358

5,399,757 1,834,203 1,347,818 6,600,000 13,540,524 28,722,302

1,084,234

4,232,659 $ 17,950,015 3,044,802 12,387,106 208,388 1,097,974 517,958 1,959,784 8,003,807 33,394,879

23.58% 24.58% 18.98% 26.43% 23.97%

24.47% 25.70% 19.74% 25.55% 26.00% 25.30%

1,134,768 372,580 266,158 1,591,233 3,423,586 6,788,325

5,012,381 2,013,285 1,275,779 6,500,000 13,705,870 28,507,315

22.64% 18.51% 20.86% 24.48% 24.98% 23.81%

186,559 98,782 (162) 95,269 96,585 477,033

4,952,975

21.89%

1,215,482

4,887,564

24.87%

(131,248)

243,638 (94,808)

752,914 (4,728,699)

32.36% 2.00%

193,447 (98,209)

634,949 (4,881,344)

30.47% 2.01%

50,191 (3,401)

148,830

(3,975,785)

95,238

(4,246,395)

53,592

1,233,064

977,190

1,310,720

641,169

(77,656)

14,141

629,006

2.25%

1,822

670,241

0.27%

12,319

1,606,196

1,311,410

1,247,205 $

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Budget

FY 18 vs. FY 17 Increase (Decrease)

% of Budget

1,312,542 $

211,094 84,349 17,854 32,488 345,785

(65,337)

Special Revenue Fund Financials

Special Revenue Fund is used to account for specific revenue that are legally restricted to expenditure for particular purposes. Hotel-Motel Fund: To account for the levy and utilization of the hotel-motel room tax. State law requires that revenue form this tax be used for advertising and promotion of the City. Drainage Fund: To account for the levy and assessment of the drainage fee.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit C-1

HOTEL-MOTEL FUND COMPARATIVE BALANCE SHEETS December 31, 2017 and 2016 Increase FY 2018

FY 2017

(Decrease)

ASSETS Cash

Investments

4,600

1,408,871

123,918

134,876

14,386

13,561

825

6,450

18,561 $ 1,710,793

18,561 $ 1,586,919

123,874

(6,038)

Accounts receivable Inventories Prepaid items Museum collection Total assets

4,600 1,542,878

134,007 (10,958)

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable

78,645

84,683

Accrued payroll

68,571

61,326

7,245

Deposits

47,108

52,768

(5,660)

194,324

198,777

(4,453)

20,836

20,011

825

1,074,507

813,951

260,556

386,240

538,408

(152,168)

1,481,583

1,372,370

34,886 $ 1,710,793

15,772 $ 1,586,919

Total liabilities Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Promotion of tourism Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

109,213 $

19,114 123,874

CITY OF TEMPLE, TEXAS

Exhibit C-2

HOTEL-MOTEL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior year

Revenues: Taxes City

County

340,496

$ 1,462,500

23.28%

73,307

100.00%

351,853 69,204

(11,357) 4,103

120,225

381,200

31.54%

126,474

(6,249)

Charges for services Civic center and Visitor center Musuem

9,943

47,600

20.89%

15,146

(5,203)

23,462

58,740

39.94%

4,255

19,207

567,433

2,023,347

28.04%

566,932

501

Civic center

272,377

1,329,076

20.49%

281,802

(9,425)

Railroad museum

117,149

542,609

21.59%

123,023

(5,874)

Tourism marketing

156,366

547,722

28.55%

146,335

10,031

Principal

3,265

0.00%

Interest

260

0.00%

545,892

2,422,932

22.53%

551,160

(5,268)

15,772

5,769

Interest and other Total revenues Expenditures:

Debt Service:

Total expenditures Excess (deficiency) of revenues over expenditures

21,541

(399,585)

13,345

100.00%

(13,345)

13,345

100.00%

(13,345)

34,886

(386,240)

15,772

Other financing sources (uses): Lease Proceeds Total other financing sources (uses) Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

1,481,583

1,372,370

$ 1,516,469

$ 1,095,343

$ 1,388,142

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

19,114 109,213 $

128,327

CITY OF TEMPLE, TEXAS

Exhibit C-3

HOTEL-MOTEL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Civic center: Personnel services

724,082

25.70%

80,022

331,448

24.14%

87,623

(7,601)

6,234

273,546

2.28%

22,113

(15,879)

272,377

1,329,076

20.49%

281,802

(9,425)

Personnel services

70,612

286,134

24.68%

69,368

1,244

Operations

34,644

225,259

15.38%

47,722

(13,078)

Capital outlay

11,893

31,216

38.10%

5,933

5,960

117,149

542,609

21.59%

123,023

Operations Capital outlay

186,121

172,066

14,055

Railroad museum:

(5,874)

Tourism marketing: Personnel services Operations Capital outlay Totals

39,868

161,442

24.69%

36,808

3,060

107,469

374,179

28.72%

109,527

(2,058)

9,029

12,101

74.61%

9,029

156,366

547,722

28.55%

146,335

10,031

545,892

$ 2,419,407

22.56%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

551,160

(5,268)

CITY OF TEMPLE, TEXAS

Exhibit D-1

DRAINAGE FUND COMPARATIVE BALANCE SHEETS December 31, 2017 and 2016 Increase FY 2018

FY 2017

(Decrease)

$ 2,101,812

$ 1,550,922

114,311

46,531

$ 2,216,123

$ 1,597,453

618,670

$ 1,308,637

1,130,007

ASSETS Investments Accounts receivable Total assets

550,890 67,780

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Accrued payroll Total liabilities

178,630

46,261

41,700

4,561

1,354,898

220,330

1,134,568

671,814

1,311,214

1,143,485

178,475

965,010

1,815,299

1,489,689

325,610

Fund balance: Committed to: Drainage Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

(954,074) $ 2,216,123

(639,400)

(112,566) $ 1,597,453

(841,508) $

618,670

CITY OF TEMPLE, TEXAS

Exhibit D-2

DRAINAGE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2017 (With comparative amounts for the three months ended December 31, 2016) FY 2018

FY 2017

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Revenues: Drainage fee - commercial

Drainage fee - residential

326,489

$ 1,116,050

29.25%

126,955

199,534

343,354

1,167,200

29.42%

165,372

177,982

Interest and other

19,659

16,800

117.02%

8,481

11,178

Total revenues

689,502

2,300,050

29.98%

300,808

388,694

190,781

881,206

21.65%

180,101

10,680

76,238

330,100

23.10%

56,844

19,394

1,376,557

1,955,829

70.38%

176,429

1,200,128

1,643,576

3,167,135

51.89%

413,374

1,230,202

Expenditures: Drainage Personnel services Operations Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures

(954,074)

(867,085)

(112,566)

(841,508)

(276,400)

0.00%

(276,400)

0.00%

(1,143,485)

1,815,299

1,489,689

671,814

$ 1,377,123

Other financing sources (uses): Transfers out - Debt Service Fund Total other financing uses Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses

(954,074)

Fund balance, beginning of period Fund balance, end of period

1,815,299 $

861,225

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

(112,566)

(841,508) 325,610 $ (515,898)

Capital Projects

The Capital Projects Fund is used to account for financial resources to be used for the acquisition of construction of major capital facilities.  New construction, expansion, renovation, or replacement project for an existing facility or facilities. The project must have a total cost of at least $10,000 over the life of the project. Project costs can include the cost of land, engineering, architectural planning, and contract services needed to complete the project.  Purchase of major equipment (assets) costing $50,000 or more with a useful life of at least 10 years.  Major maintenance or rehabilitation project for existing facilities with a cost of $10,000 or more and an economic life of at least 10 years.

Quarterly Financial Statements – for the three months ended 12.31.17

Exhibit E-1

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES As of December 31, 2017

Issue Proceeds

Adjusted Bond Fund Revenues

Total Project Costs (1)

$ 115,590,344

$ 119,557,047

$ 118,979,082

Remaining Funds (2)

Exhibit

Bond Issue

Focus of Issue

E-2

2006, 2008, 2010, 2015, & 2017 Utility Revenue Bond Issue (Fund 561)

Various Utility Infrastructure Improvements

E-3

2012 Pass-Through Revenue and Limited Tax Bonds (Fund 261)

Pass-Through FinanceNorthwest Loop 363 Improvements

26,088,247

46,739,359

46,642,066

97,293

E-4

2012, 2014, 2016 & 2018 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 365)

Street Improvements

84,948,791

89,369,320

87,443,854

1,925,466

E-5

2013 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

25,313,032

25,505,965

25,167,075

338,890

E-6

2015 Parks General Obligation Bond Issue (Fund 362)

Parks Infrastructure Improvements

27,786,449

28,058,246

27,698,868

359,378

E-7

2016 Limited Tax Notes (Fund 364)

Capital Equipment and Facility Improvements

1,950,000

1,969,987

1,956,290

13,697

E-8

2017 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 353)

Drainage Improvements

3,735,000

6,585,671

6,176,742

408,929

E-9

2017 LoneSTAR Loan (Fund 358)

Facility Improvements

2,803,109

2,466,736

336,373

$ 288,214,972

$ 320,588,706

$ 316,530,713

577,965

4,057,993

Note (1) Total project costs include costs incurred, encumbered and estimated costs to complete. Note (2) Remaining funds represent funds that are available for allocation to projects.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit E-2

SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES UTILITY SYSTEM REVENUE BONDS 2006, 2008, 2010, 2015 & 2017 - WATER/SEWER CAPITAL PROJECTS FUND 561 For the period beginning October 11, 2006 and ending December 31, 2017 Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

Estimated Costs to Complete Projects

77,407,850

Original Issue {October 2006} CIP FY 2007

14,345,879

Additional Issue {July 2008} CIP FY 2008

15,030,000

27,225,353

Additional Issue {August 2010} CIP FY 2010

17,210,000

Additional Issue {September 2015} CIP FY 2015

23,685,000

Additional Issue {August 2017} CIP FY 2017

32,755,000

$ 118,979,082

20,510,000

Issuance Premium

6,400,344

Interest Income

(2)

2,036,564

Reimbursement Received from TxDOT

1,930,139 $ 119,557,047

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

to Original

Budget 1,194,609

CIP Management Cost

Budget $

Completed Projects - Prior to FY 2018

72,245,849

South Temple Water Sys Improvements

1,000,000

300,000

Total

Incurred &

Costs to

Designated

Encumbered $ 1,194,609

Complete $

Project Cost $ 1,194,609

753,323

727,039

26,284

753,323

62,448,818

675,547

4,862,190

1,163,267

3,698,923

4,862,190

(283,850)

16,150

5,428,726

5,347,006

81,720

5,428,726

1,850,000

215,100

2,065,100

214,071

1,851,029

2,065,100

1,541,066

1,470,194

70,872

1,541,066

750,000

489,623

1,239,623

1,239,623 242,832

Bird Creek, Phase III Const.; Phase IV & V Design Temple-Belton WWTP Expansion, Phase 2 {Design Only}

Estimated

5,428,726

Leon River Trunk Sewer, Lift Station and Force Main Hogan Road Waterline Improvements

Budgeted 1,194,609

(324,453) 4,862,190

753,323 (9,797,031)

WL Replacement - Charter Oak, Phase II TCIP - Ave U - Scott & White to 1st/13th-17th

Adjusted

Total Costs

WTP Improvements - Tasks 1-3 (Prelim Eng Only)

1,000,000

(757,168)

242,832

WTP Improvements - Tasks 4-6 (Prelim Eng Only)

1,000,000

(858,685)

141,315

1,450,000

(52,090)

1,397,910

WTP-Generator Installation @ Critical Booster Pump St.

Outer Loop, Phase IIIB WWL Replacement-3rd & 11th St/Ave D to Ave H WTP-High Voltage Transformer/MCC Replacement

WWTP - Shallowford Lift Station

600,000

610,000

550,000

1,160,000

800,000

(110,040)

689,960

8,841,530

654,444

8,187,086

8,841,530

271,199

99,929

1,599,929

77,370

1,522,559

1,599,929 737,271

8,200,000

641,530

WWL Improvements - Jackson Park

Bird Creek, Phase V - Construction

1,500,000

WWL - Airport Rd/Crossroads Park

737,271

729,871

7,400

387,823

2,700,000

275,100

2,975,100

295,313

2,679,787

2,975,100

Jeff Hamilton Park Utility Improvements

300,000

WTP Chlorine Storage Safety

95,636

56,760

38,876

95,636

TCIP - Kegley Road, Phase III & IV

39,600

WTP Improvements - Tasks 3 - Lagoon Improvements

134,978

3,500,000

517,414

4,017,414

268,560

3,748,854

4,017,414

296,683

295,683

1,000

296,683

659,776

3,200,000

655,379

3,855,379

655,379

3,200,000

3,855,379

84,000

125,000

123,429

1,571

125,000

10,100,000

9,685,961

414,039

10,100,000

323,945

Western Hills Waterline Improvements, Phase II FM Shallowford LS - TBP

WTP Improvements - Tasks 2 - MWTT Optimization WTP Improvements - Task 6 - RF Header Replacement

WTP Improvements - Tasks 1 - Zebra Mussels Williamson Creek Trunk Sewer

TCIP - Outer Loop, Phase IV Poison Oak, Phase I & II Temple-Belton WWTP Expansion, Phase 1 {Construction} Contingency

10,100,000 (3)

4,189,886 $ 115,590,344

(3,865,941) $

3,712,683

$ 119,303,027

* Project Final

91,753,729

27,225,353

Remaining (Needed) Funds

$ 118,979,082 $

577,965

** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Reclassification of capitalized interest expense allowing the use of interest income on eligible projects. Note (3): Contingency funds were used for FY 2016 projects in the FY 2016 Annual Operating and Capital Budget.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES PASS-THROUGH AGREEMENT REVENUE AND LIMITED TAX BONDS 2012 - CAPITAL PROJECTS BOND FUND 261 For the period beginning June 14, 2012 and ending December 31, 2017

Expenditures

Exhibit E-3

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

46,627,813

Original Issue - {June 2012}

14,253

Estimated Costs to Complete Projects

24,700,000

Net Offering Premium

1,388,247

Category 12 Funds - TxDOT

46,642,066

20,000,000

Interest Income

62,917

Reimbursement from Oncor

588,195 $

46,739,359

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

ROW Acquisition

Northwest Loop 363 Improvements

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

320,163

383,567

46,088,247

(55,440)

45,384,517 $

Total Costs

652,092

328,127

707,532 $

320,163

46,740,339

328,127

46,092,049 $

311,653

46,642,066

46,002,286 $

328,127

Remaining (Needed) Funds

311,653

46,002,286 $

46,642,066

97,293

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Remaining Pass-Through Financing (PTF) bond funds in the amount of $97,293 will be used to partially fund the Advanced Funding Agreement with the Texas Department of Transportation in an amount of $415,000 to construct sidewalks along South 31st Street. There are restricted funds and can only be used on state owned infrastructure and South 31st Street qualifies since it is state owned.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2012, 2014, 2016 & 2018 - CAPITAL PROJECTS BOND FUND 365 For the period beginning November 15, 2012 and ending December 31, 2017

Exhibit E-4

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

Estimated Costs to Complete Projects $

44,466,809

Series 1 Issue - CO Bonds, Series 2012

14,756,347

Series 2 Issue - CO Bonds, Series 2014

21,230,000

9,420,000

28,220,698

Series 3 Issue - CO Bonds, Series 2016

18,285,000

87,443,854

Series 4 Issue - CO Bonds, Series 2018

30,165,000

Net Offering Premium

5,848,791

KTMPO Category 7 Grant {Prairie View Construction}

3,888,000

Transfer In - Street Perimeter Fees

112,695

Transfer In - Street Perimeter Fees {Hogan Road}

77,650

Interest Income

342,184 $

89,369,320

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project

Budget

Bond Issue Costs

(7,355,896)

3,110,000

Kegley Road Improvements **

(2)

Costs to

Designated

Encumbered $

Complete

1,304,542

Project Cost -

1,304,542

472,972

373,169

99,803

472,972

33,095,303

2,817,797

292,203

3,110,000

1,355,550

522,033

833,517

1,355,550

3,360,000

(510,847)

2,849,153

2,840,096

9,057

2,849,153

3,977,650

(484,654)

3,492,996

435,849

3,057,148

3,492,997

3,562,210

433,410

3,128,800

3,562,210

5,800,000

1,236,875

7,036,875

1,232,936

5,803,939

7,036,875

90,792

East Temple - Greenfield Development Prairie View Road Improvements, Phase II

Total

Incurred &

3,110,000

Westfield Boulevard Improvements, Phase II Outer Loop - Phase IIIB

1,320,265

Estimated

655,550

700,000

Hogan Road Improvements

Prairie View Road Improvements, Phase II - Construction

Budgeted

338,229 472,972

40,451,200

Legacy Pavement Preservation Program - FY 2018

Avenue U - S&W - 1st/13th-17th

Adjusted

Budget

982,036

CIP Management Cost Completed Projects - Prior to FY 2018

to Original

Total Costs

8,562,000

(6,040,357)

2,521,643

2,373,086

148,557

2,521,643

3,888,000

3,796,960

7,684,960

6,211,228

1,473,732

7,684,960

SH317 Sidewalks

200,000

Tanglehead Road Improvement

11,525

(17,751)

32,249

114,173

66,241

47,932

114,173

Signal - Kegley Rd @ W Adams

50,000

S Pea Ridge Sidewalk Ave U - Drainage Improvements @ Summit

Kegley Road Improvements - Phase II Kegley Road Improvements - Phase III & IV

114,173

109,355

109,165

190

109,355

4,550,000

613,800

5,163,800

422,600

4,741,200

5,163,800

720,000

456,090

1,176,090

712,470

463,620

1,176,090

Signal - N Kegley @ Airport

224,650

202,585

22,065

224,650

Signal - Adams-LP/Greenview

324,650

233,746

90,904

324,650

19,244

78,600

33,516

45,084

78,600

N Pea Ridge, Phase I

1,800,000

385,000

2,185,000

448,200

1,736,800

2,185,000

Outer Loop - Phase IV

1,600,000

800,000

2,400,000

845,300

1,554,700

2,400,000

Poison Oak - Phase I & II

3,400,000

805,000

4,205,000

1,083,762

3,121,238

4,205,000

Scott Blvd Sidewalk - Chapter 380 Agreement

39,906

Sammons Golf Course - Green Improvements

550,000

48,010

501,990

550,000

Grant Match Sidewalks/Trail Connections

500,000

800,240

1,200,000

802,230

397,770

1,200,000

Replace 2012 Freightliner/Heil Garbage Collection Vehicle

324,792

318,736

6,056

324,792

Replace 2012 Freightliner/Heil Garbage Collection Vehicle

324,792

318,736

6,056

324,792

Replace 2007 Freightliner/G&H Roll-off Truck

183,000

179,711

3,289

183,000

Replace 2008 International/Hood Brush Truck

233,264

224,082

9,182

233,264

Replace 2009 Sterling/Hood Brush Truck

233,264

207,373

25,891

233,264

Replace 2010 Freightliner/Hood Brush Truck

233,264

224,082

9,182

233,264 -

Restriping - Midway Drive / Tarver Road

Dairy Road Improvements

Hogan Road - The Hills of Westwood CSA P25 Radio Migration

Contingency Contingency - CIP Management Cost $

2,396,058

(918,420)

1,477,638

240,000

(115,742)

124,258

89,369,320

(307,846)

* Project Final

89,061,474

59,223,156

28,220,698

Remaining (Needed) Funds

87,443,854

1,925,466

** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchasing order(s). Note (2): Includes funding from KTMPO Category 7 Grant funding of $3,888,000.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2013 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning August 8, 2013 and ending December 31, 2017

Exhibit E-5

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

22,568,465

Original Issue {August 2013}

513,660

Estimated Costs to Complete Projects

2,084,950 $

25,260,000

Net Offering Premium/Discount

53,032

Interest Income

192,933

25,167,075

25,505,965

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Bond Issue Costs

TMED Avenue R - Intersections

Adjusted

Budget

120,000

Budgeted

(15,305)

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered

104,695

Complete

99,850

1,077,710

455,711

Project Cost -

99,850

1,077,710

Research Parkway (IH-35 to Wendland Ultimate)

2,705,000

3,160,711

Research Parkway (Wendland to McLane Pkwy)

5,960,000

(3,805,711)

2,154,289

1,663,424

490,865

2,154,289

Research Parkway (McLane Pkwy to Cen Pt Pkwy)

1,500,000

(350,000)

1,150,000

787,428

362,572

1,150,000

750,000

(295,100)

454,900

710,000

(212,959)

497,041

2,950,150

1,750,000

1,200,150

2,950,150

Pepper Creek Trail-Hwy 36 to McLane Pkwy McLane Pkwy / Research Pkwy Connection

Crossroads Park @ Pepper Creek Trail

1,750,000

Synergy Park Entry Enhancement Lorraine Drive / Panda Drive Asphalt

Santa Fe Plaza (Design) Downtown Master Plan

Loop 363 Frontage (UPRR to 5th)

1,200,150

500,000

(437,899)

62,101

610,000

(272,673)

337,327

300,000

663,600

963,600

125,000

(19,500)

105,500

6,450,000

31st Street/Loop 363/Monumentation

520,000

525,000

1,045,000

1,013,637

31,363

1,045,000

Avenue U - TMED Ave to 1st Street

1,275,000

1,375,000

2,650,000

TMED Master Plan (Health Care Campus)

125,000

(20,150)

104,850

55,000

(55,000)

500,000

36,558

536,558

536,557

TMED Master Plan & Throughfare Plan Friar's Creek Trail to Ave R Trail

Airport Enhancement Projects

1,320,000 $

25,275,000

47,490 $

(103,078)

1,367,490 $

25,171,922

1,367,490 $

23,082,125

2,084,950

Remaining (Needed) Funds

1,367,490 $

25,167,075

338,890

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase orders(s).

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES GENERAL OBLIGATION BONDS 2015 - CAPITAL PARKS PROJECTS BOND FUND 362 For the period beginning May 10, 2015 and ending December 31, 2017

Exhibit E-6

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

Estimated Costs to Complete Projects $

16,788,784

Original Issue {September 2015}

5,178,546

Net Offering Premium/Discount

5,731,539

Interest Income

25,130,000 2,656,449 271,797

27,698,868

28,058,246

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Carver Park

Crossroads Athletic Park

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

111,449

55,464

125,261

180,725

132,081

48,644

177,915

(52,643)

125,272

180,725 125,272

11,900,000

9,541,339

2,358,661

11,900,000

1,068,730

1,059,144

Jaycee Park

989,570

79,160

Jefferson Park

377,675

(81,954)

295,721

Korampai Soccer Fields

254,745

(25,408)

229,337

Linkage Trails-Echo Village

490,000

(360,943)

129,057

195,200

193,970

1,230

195,200

1,925,000

29,986

1,954,986

677,610

10,590

667,020

677,610

647,090

11,260

658,350

458,415

(50,798)

407,617

346,496

61,121

407,617

496,285

(65,697)

430,588

440,000

(300,054)

139,946

59,228

80,718

139,946

1,923,612

1,923,363

249

1,923,612

Linkage Trails-Windham Trail Lions Junction

Mercer Fields Northam Complex

Oak Creek Park Optimist Park

Prairie Park Sammons Community Center

Scott & White Park

Southwest Community Park

1,750,000

173,612

300,590

62,245

362,835

359,474

3,330,000

866,309

2,463,691

3,330,000

Western Hills Park

302,140

(13,851)

288,289

287,562

Wilson Basketball Cover

203,770

(2,243)

201,527

Wilson Football Field

611,375

(111,028)

500,347

Wilson Recreation Center

1,300,000

(41,002)

1,258,998

1,257,431

554,158

Wilson South

789,755

1,343,913

1,293,708

50,205

1,343,913

Contingency

78,215

(6,875)

71,340

119,386

(119,386)

Contingency - CIP Management Cost $

27,786,449

(1,000)

27,785,449

21,967,329

5,731,539

Remaining (Needed) Funds

27,698,868

359,378

* Project Final **Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES LIMITED TAX NOTES 2016 - CAPITAL PROJECTS BOND FUND 364 For the period beginning September 1, 2016 and ending December 31, 2017

Exhibit E-7

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

1,836,578

Original Issue {September 2016}

118,522

Estimated Costs to Complete Projects

1,190 $

Transfer In - Library Foundation {Carpet Replacement}

1,950,000 17,087

Interest Income

2,900

1,956,290

1,969,987

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

24,695

Purchase (1) Automated Sideloader Garbage Truck

308,964

Purchase (1) 2016 Autocar - Solid Waste Dept

308,964

Purchase (1) 2016 Autocar ACX64 - Solid Waste Dept

296,755

Purchase (1) 2016 Autocar ACX64 - Solid Waste Dept

296,755

Purchase (1) 2016 Freightliner Solid Waste Truck

192,681

Roof Replacement - Summit

119,947

Update Exterior Lighting - Service Center

20,000

1,390

1,391

42,099

(18,610)

Security Upgrade at Service Center

42,099

Upgrade Gate - Service Center

40,401

(7,705)

32,696

Replace 2nd Floor Carpet - Library

95,000

17,087

112,087

110,897

1,190

112,087

(71,319)

Upgrade Lights to LED - Police Department

75,000

HVAC Correction - Lions Junction

7,962

Roof & HVAC Replacement - Wilson Rec Center

Emergency Generator - City Hall

Contingency $

3,681

7,962

119,485

88,129

1,292

9,505

10,797

1,950,000

17,087

* Project Final

1,967,087

1,955,100

Remaining (Needed) Funds

1,190

1,956,290

13,697

** Substantially Complete ^ Project will be completed utilizing LoanStar Loan Funds Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION 2017 - CAPITAL PROJECTS BOND FUND 353 For the period beginning April 1, 2017 and ending December 31, 2017

Exhibit E-8

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

Estimated Costs to Complete Projects $

1,276,943

Current Revenues - FY 2017 ^

1,463,802

Fund Balance Appropriation

1,033,722 1,495,941

3,435,997

Original Issue {October 2017}

3,735,000

6,176,742

Net Offering Premium/Discount

314,422

Interest Income

6,586 $

6,585,671

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

to Original

Budget $

51,079

Adjusted

Budget $

Budgeted -

51,079

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

50,811

Complete $

Project Cost

268

51,079

Conner Park Drainage Improvements

1,807,095

1,666,616

140,479

1,807,095

Azalea Drive Drainage Improvements

1,223,468

123,468

1,100,000

1,223,468

Ave T & Ave R Drainage Improvements

1,248,300

135,800

1,112,500

1,248,300

516,300

29,550

486,750

516,300

1,330,500

734,500

596,000

1,330,500

Ave D & 14th Street Drainage Improvements Drainage Master Plan Modeling Assessment Contingency

402,343 $

6,579,085

402,343 $

6,579,085

* Project Final

2,740,745

3,435,997

Remaining (Needed) Funds

6,176,742

408,929

** Substantially Complete ^ Available funding due to fee increase effective January 2017 desginated for drainage capital improvements Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES SECO LOANSTAR LOAN PROGRAM 2017 - CAPITAL PROJECTS FUND 358 For the period beginning June 1, 2017 and ending December 31, 2017

Exhibit E-9

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/17

$ (1)

174,144

Loan Proceeds {July 2017}

50,456

Estimated Costs to Complete Projects

2,803,109

Transfer - In

2,242,136 $

2,466,736

2,803,109

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project Animal Shelter - Lighting Upgrade Santa Fe - Lighting Upgrade

to Original

Budget $

8,630

Adjusted

Budget $

Budgeted -

8,630

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

Complete $

8,630

Project Cost $

8,630

4,060

19,740

Police Department - Lighting Upgrade

142,000

Historic Post Office - Lighting Upgrade

11,640

City Hall - Lighting Upgrade

17,950

6,490

Mayborn Convention Center - Lighting Upgrade

Summit Fitness Center - Lighting Upgrade Service Centers A/B/C - Lighting Upgrade

25,940

166,760

Fire Station - Central - Lighting Upgrade

5,410

Fire Station - #2 - Lighting Upgrade

2,550

Fire Station - #3 - Lighting Upgrade

3,950

Fire Station - #4 - Lighting Upgrade

3,420

Fire Station - #5 - Lighting Upgrade

3,350

Fire Station - #6 - Lighting Upgrade

2,560

Fire Station - #7 - Lighting Upgrade

4,130

Fire Station - #8 - Lighting Upgrade

6,285

Gober Party House - Lighting Upgrade

1,620

Blackmon Center - Lighting Upgrade

3,960

Patsy Luna Building - Lighting Upgrade

2,400

Old Fire Training Center - Lighting Upgrade

1,350

Municipal Court / UBO - Lighting Upgrade

10,250

Clarence Martin Gym - Lighting Upgrade

6,625

Sammons Comm Cntr - Indoor Pool - Lighting Upgrade

3,415

Sammons Golf Course - Clubhouse - Lighting Upgrade

1,160

Elmer Reed General Aviation Terminal - Lighting Upgrade

4,420

PARD Shop - Lighting Upgrade

2,100

Service Centers A/B/C - Lighting Upgrade {Outdoor}

Animal Shelter - HVAC Improvements

50,425

236,461

465,300

4,000

172,575

Summit Fitness Center - HVAC Improvements

165,325

Service Centers A/B/C - HVAC Improvements

189,360

Fire Station - #3 - HVAC Improvements

31,250

Fire Station - #4 - HVAC Improvements

18,150

Fire Station - #5 - HVAC Improvements

25,250

Fire Station - #7 - HVAC Improvements

8,225

49,800

Santa Fe - HVAC Improvements

236,812

Mayborn Convention Center - HVAC Improvements

465,300 4,000

City Hall - HVAC Improvements

Police Department - HVAC Improvements

Gober Party House - HVAC Improvements

(351)

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-9 (Continued)

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Patsy Luna Building - HVAC Improvements

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

10,550

Code Compliance - HVAC Improvements

5,850

Blackmon Center - HVAC Improvements

14,625

Municipal Court / UBO - HVAC Improvements

193,500

Clarence Martin Gym - HVAC Improvements

59,925

Sammons Comm Cntr - Indoor Pool - HVAC Improvements

10,550

Sammons Golf Course - Clubhouse - HVAC Improvements

18,700

Elmer Reed General Aviation Term - HVAC Improvements

33,150

PARD Shop - HVAC Improvements Design Fees Contingency

7,000

224,249

351

224,600

336,373 $

2,803,109

336,373 $

2,803,109

224,600

2,242,136

Remaining (Needed) Funds

2,466,736

336,373

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit E-10

CAPITAL IMPROVEMENT PROGRAM - PROJECTS UNDERWAY/SCHEDULED As of December 31, 2017 Reinvestment Zone No. 1

72,644,283

Water & Wastewater

72,364,434

Streets & Traffic Signals

48,988,895

Parks & Recreation

23,465,814

Equipment/Other

8,488,009

Drainage

6,529,487

Building Construction & Renovations

3,448,066

Land Acquisitions

1,805,762

Total of Capital Improvement Projects Underway/Scheduled

237,734,750

Total = $ 237,734,750

Reinvestment Zone No. 1 30.6% Streets & Traffic Signals 20.6% Equipment/Other 3.6% Building Construction & Renovations 1.5% Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Water & Wastewater 30.4% Parks & Recreation 9.9% Drainage 2.7% Land Acquisitions 0.7% 50

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

Project Roof Replacement - Mayborn Center

Project # Funding 101057 Hotel/Motel

Acct # 240-4400-551-6310

Actual Project Budget Commit / Spent $ 160,800 $ 43,488

Status Engineering

Scheduled Completion Apr-18

On Hold

TBD

Exterior Master Plan Construction, Phase I Mayborn Security Upgrade at Service Center - Video Surveillance and Door Access Control System Upgrade Gate - Service Center

101389

Hotel/Motel

240-4400-551-6310

150,000

101404

84,198

In Progress

Feb-18

73,096

63,689

In Progress

Feb-18

101481

364-3800-519-6310 520-5000-535-6310 364-3800-519-6310 520-5000-535-6310 364-4000-555-6310

84,199

Replace 2nd Floor Carpet - Library

LTN-16 BUDG-U LTN-16 BUDG-U LTN-16

112,087

110,897

In Progress

Feb-18

FY 2017 - Roof Major Repairs & Replacements

101516

BUDG-17

110-5924-519-6310

69,387

30,518

Construction

Sept-18

FY 2017 - General Building Paint & Repairs

101517

BUDG-17

110-5924-519-6310

34,690

622

Planning

Sept-18

New Vestibule - Summit Fitness Center

101548

BUDG-18

110-5932-551-6310

38,400

8,850

On Hold

Dec-18

Security System - Municipal Court Building

101622

BUDG-17

110-1800-525-6218

35,000

33,451

Complete

Nov-17

Public Works Training Room Partial Remodel {Environmental Programs Suite} Walk-in Cooler - Animal Services

101626

BUDG-U

67,321

67,320

Complete

Dec-17

101650

BUDG-18

520-5200-535-6310 520-5400-535-6310 110-5921-529-6211

17,950

17,465

Jan-18

Facility Upgrades - Animal Services

101651

BUDG-18

110-5921-529-6310

10,000

Substantially Complete Planning

Sept-18

Roof Replacement, Bldg A - Service Center

101659

BUDG-18

75,000

Planning

Sept-18

Facility Upgrade, Phase 1A - Clarence Martin (Paint/Window Work) Facility Upgrade, Phase 1B - Clarence Martin (Brick Work with Engineering) Lighting Upgrades - Multi Facility {LoneSTAR Loan Program} HVAC Improvements - Multi Facility {LoneSTAR Laon Program}

101691

BUDG-18

110-5924-519-6310 292-2900-534-6310 520-5000-535-6310 110-5932-551-6310

18,000

Planning

Sept-18

101692

BUDG-18

110-5932-551-6310

35,400

Planning

Sept-18

Multi

LSL-17

358-XXXX-XXX-6310

519,257

47,166

Engineering

June-18

Multi

LSL-17

358-XXXX-XXX-6310

1,947,479

177,434

Engineering

June-18

Aug-18 Sept-18

101405

Total Building Construction & Renovations

3,448,066 $

685,098

Meadows, Phase IV - Tanglehead Development {KAM Homebuilders} Meadowbrook/Conner Park Drainage

101467

Drainage

292-2900-534-6312

97,924

101592

1,666,616

101636

1,223,468

123,468

Engineering

Jan-19

Ave T & Ave R Drainage Improvements

101637

1,248,300

135,800

Engineering

TBD

Ave D & 14th Street Drainage Improvements

101638

292-2900-534-6312 353-2900-534-6714 292-2900-534-6312 353-2900-534-6712 292-2900-534-6312 353-2900-534-6713 292-2900-534-6312

1,807,095

Azalea Drive Drainage Improvements

Drainage CO-18 Drainage CO-18 Drainage CO-18 Drainage

Cost Sharing Agreement Authorized Construction

516,300

29,550

Engineering

Apr-18

Drainage Master Plan (Scope A-C, G)

101777

734,500

Engineering

Dec-18

101802

292-2900-534-6510 353-2900-534-6710 292-2900-534-6312

1,330,500

Hogan Road Developer Agreement {Kiella Development, Inc.}

Drainage CO-18 Drainage

305,900

TBD

6,529,487 $

3,093,757

Cost Sharing Agreement Authorized

Total Drainage

WTP - Upgrade Existing Cable Trays and Wiring to Accommodate Additional SCADA Capacity, Control Capabilities, and Programming Modifications

101074

BUDG-U

520-5100-535-6218

60,466

Substantially Complete

Jan-18

Main Street Facade

101144

BUDG-17

110-3795-524-6310

46,500

45,539

Jan-18

Advanced Metering Infrastructure

101173

BUDG-U Util-RE

520-5300-535-6250 520-5900-535-6250

1,025,000

657,979

Substantially Complete Construction

Aug-18 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

(Continued)

26,500

Actual Commit / Spent $ -

Planning

Scheduled Completion Aug-18

110-5947-519-6213

26,000

22,920

Complete

Oct-17

110-5919-519-6221 520-5000-535-6221 110-5935-552-6222

48,454

36,973

In Progress

Mar-18

101532

BUDG-17 BUDG-U BUDG-17

27,000

On Hold

TBD

101533

BUDG-17

110-5935-552-6222

28,000

On Hold

TBD

101535

BUDG-17

110-5935-552-6213

32,000

On Hold

TBD

101536

BUDG-17

110-5935-552-6222

77,000

On Hold

TBD

101538

BUDG-17

110-5935-552-6213

42,600

Complete

Dec-17

101539

BUDG-17

110-2011-521-6213

25,000

24,024

Complete

Dec-17

101540

BUDG-17

110-2011-521-6213

25,000

24,024

Complete

Dec-17

101541

BUDG-17

110-2020-521-6213

50,600

49,951

Complete

Oct-17

101542

BUDG-17

110-2011-521-6213

25,000

24,024

Complete

Dec-17

101543

BUDG-17

392,488

380,453

Complete

Oct-17

Replace (3) Unmarked Units - Police

101544

BUDG-17

110-2031-521-6213 110-5900-521-6213 110-5900-521-6213

94,612

Complete

Oct-17

Replace (10) Radios

101545

BUDG-17

110-5900-521-6224

32,638

25,880

Complete

Oct-17

Radios and Body Cameras (4)

101546

BUDG-17

110-2031-521-6224

18,960

11,708

Ordered

Feb-18

Renovate Women's Sauna - Summit

101547

BUDG-17

110-5932-551-6310

8,600

Planning

Feb-18

Replace '12 Freightliner/Heil Garbage Truck, Asset #13383 Automated Sideloader Garbage Collection Vehicle **Addition to Fleet** Replace '08 Ford F350 Utility Truck, Asset #12588 Refurbish Engine #5, Asset #11887 CityWorks AMS Software

101549

BUDG-17

110-5900-540-6222

282,689

280,689

Complete

Oct-17

101553

BUDG-17

110-5900-540-6222

322,700

282,689

Jan-18

101561

BUDG-U

520-5400-535-6213

42,885

Substantially Complete Complete

Nov-17

101633

BUDG-17

110-5900-522-6222

110,001

In Progress

Apr-18

101640

77,022

In Progress

Dec-18

101641

110-5919-519-6221 292-2900-534-6221 351-1900-519-6221 520-5000-535-6221 110-2041-521-6221

125,000

NEC Software License Upgrade

BUDG-17 Drainage DESCAP BUDG-U BUDG-17

36,300

In Progress

Mar-18

Replace '05 Ford F150 Pickup - Animal Services Asset #12134 Replace '07 Ford F150 4X4 - Engineering Asset #12571 Replace '03 Dodge Ram - Facility Services Asset #13402 Quad Truck for Shared Custodial Crew, Asset #'s 12342, 12786 Replace Defibrillator Monitor - Fire

101652

BUDG-18

110-5921-529-6213

31,000

Planning

Sept-18

101655

BUDG-18

110-5900-533-6213

40,000

Planning

Sept-18

101656

BUDG-18

110-5924-519-6213

75,000

Planning

June-18

101658

BUDG-18

110-5924-519-6213

33,000

Planning

Sept-18

101661

BUDG-18

110-5900-522-6211

35,000

Planning

Sept-18

Replace (2) Treadmills - Fire

101662

BUDG-18

110-5900-522-6211

12,500

Planning

Mar-18

Replace '05 Ford Expedition - Fire Asset #12113 Technology Upgrade - EOC/Training Center - Fire

101663

BUDG-18

110-5900-522-62-13

35,000

Planning

Sept-18

101664

BUDG-18

110-5900-522-62-18

15,000

2,750

In Progress

Sept-18

Project

Project #

Funding

Acct #

Replace Defibrillator Monitor

101519

BUDG-17

110-5900-522-6211

Pickup Truck - Building Inspector - Permits **Addition to Fleet** Replace Planning/Inspection/Land Management Software 6-Foot Mower (2) - Parks **Addition to Fleet** Utility Carts (2) with Attachments - Parks **Addition to Fleet** Pickup with Attachments - Parks **Addition to Fleet** Batwing Reel Mower - Parks **Addition to Fleet** Pickup - Aquatics - Parks **Addition to Fleet** Unmarked Vehicle with Radio - Lt Admin **Addition to Fleet** Unmarked Vehicle - Lt. Professional Standards Unit **Addition to Fleet** Explorer with MDT & Radio - SRO **Addition to Fleet** Unmarked Vehicle with Radio - SVU **Addition to Fleet** Replace (8) Marked Units - Police

101525

BUDG-17

101527

Project Budget $

Status

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

(Continued)

25,000

Actual Commit / Spent $ -

Planning

Scheduled Completion Feb-18

110-5938-519-62-16

10,000

Planning

Apr-18

BUDG-18

110-5960-513-62-13

18,500

Planning

Sept-18

101669

BUDG-18

110-5931-551-62-22

36,500

35,358

Ordered

Feb-18

101670

BUDG-18

110-5947-519-62-13

32,000

Planning

Sept-18

101671

CO-18

1,200,000

802,230

Ordered

Mar-18

Storage Area Network Expansion - ITS

101672

BUDG-18

365-2000-521-6803 365-2200-522-6803 365-3500-552-6803 365-5000-535-6803 110-5919-519-6218

80,000

In Progress

Sept-18

Replace '99 New Holland TS110 - Parks Asset #10480 Replace '96 New Holland Tractor - Parks Asset #10090 Replace '03 Ford F150 - Parks Asset #11625 Replace '05 Dodge Ram 2500 - Parks Asset #12192 Replace '07 Woods Bat Wing - Parks Asset #12507 Replace '07 Ford F150 - Parks Asset #12570 Replace '08 Toro 6700-D - Parks Asset #12773 Replace '08 Kubota RTV - Parks Asset #12801 Replace '11 Hustler Super Z - Parks Asset #13375 Replace '12 Hustler Super Z - Parks Asset #13462 Replace (10) Marked Units - Police Asset #'s 12167, 12173, 12561, 12566, 12567, 12797, 12953, 12960, 13218 and 13222 Van with Equipment for Crash Reconstruction Police Asset #9945 and #11147 Replace (3) BMW Motorcycles for (1) Ford Taurus Police Asset #'s 13709, 13710, 13872 Replace 2001 GMC Pickup - Police Asset #13406 Replace Unmarked Unit - Police Asset #12783 Replace '12 Garbage Collection Truck, Asset #13384 Replace '12 Garbage Collection Truck, Asset #13382 Replace '07 Garbage Roll-off Truck, Asset #12385 Replace '08 Garbage Brush Truck, Asset #12579 Replace '09 Garbage Brush Truck, Asset #12817 Replace '10 Garbage Brush Truck, Asset #13072 Replace '98 International Dump Truck - Streets Asset #10365 Potholing Machine **Addition to Fleet** Pickup Truck for Requested C&D Technician **Addition to Fleet**

101676

BUDG-18

110-5935-552-6222

52,000

Planning

May-18

101677

BUDG-18

110-5935-552-6222

52,000

Planning

May-18

101678

BUDG-18

110-5935-552-6213

30,000

Planning

Sept-18

101679

BUDG-18

110-5935-552-6213

40,000

Planning

Sept-18

101680

BUDG-18

110-5935-552-6222

18,500

Planning

May-18

101681

BUDG-18

110-5935-552-6213

31,500

Planning

Sept-18

101682

BUDG-18

110-5935-552-6222

75,352

75,327

Complete

Dec-17

101683

BUDG-18

110-5935-552-6222

19,000

Planning

May-18

101684

BUDG-18

110-5935-552-6222

11,500

10,771

Complete

Dec-17

101685

BUDG-18

110-5935-552-6222

11,500

10,771

Complete

Dec-17

101686

BUDG-18

110-2031-521-6213 110-5900-521-6213

520,000

Planning

Aug-18

101687

BUDG-18

110-5900-521-6213

40,000

Planning

Sept-18

101688

BUDG-18

110-5900-521-6213

57,000

Planning

Sept-18

101689

BUDG-18

110-5900-521-6213

30,000

Planning

Sept-18

101690

BUDG-18

110-5900-521-6213

23,000

Planning

Sept-18

101693

CO-18

365-2300-540-6987

324,792

318,736

Ordered

Apr-18

101694

CO-18

365-2300-540-6987

324,792

318,736

Ordered

Apr-18

101695

CO-18

365-2300-540-6987

183,000

179,711

Ordered

Apr-18

101697

CO-18

365-2300-540-6987

233,264

224,082

Ordered

Apr-18

101698

CO-18

365-2300-540-6987

233,264

207,373

Ordered

Apr-18

101700

CO-18

365-2300-540-6987

233,264

224,082

Ordered

Apr-18

101701

BUDG-18

110-5900-531-6222

109,432

Planning

July-18

101703

BUDG-18

57,000

Planning

Mar-18

101705

BUDG-18

520-5200-535-6211 520-5400-535-6211 520-5300-535-6213

28,000

Planning

Sept-18

Project

Project #

Funding

Acct #

ARI-HETRA Lift Expansion - Fleet Services

101665

BUDG-18

110-5938-519-62-16

Oil Dispenser Expansion - Fleet Services

101666

BUDG-18

Replace '05 Ford F150 - General Services Asset #12137 Replace '06 Tri-Plex Mower - Golf Asset #12530 Replace '07 Ford F150 - Inspection/Permits Asset #12573 P25 Radio Migration - Multi Dept

101668

Project Budget $

Status

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

(Continued)

32,000

Actual Commit / Spent $

Planning

Scheduled Completion Sept-18

520-5100-535-6213

46,000

Planning

Sept-18

BUDG-18

520-5100-535-6213

46,000

Planning

Sept-18

101718

GRANT

260-2000-521-6218

66,060

Planning

Feb-18

Unmarked Vehicle - Deputy Police Chief Position

101722

BUDG-18

110-2011-521-6213

36,000

Planning

Sept-18

Marked Utility Vehicle - Police Officer

101723

BUDG-18

110-2031-521-6213

62,000

Planning

Aug-18

Replace 2015 Ford Police Interceptor, Asset #14047 K-9 (JAG Grant)

101773

BUDG-17

110-2031-521-6213

39,200

39,199

Ordered

Feb-18

101779

GRANT

260-2000-521-6211

17,167

Planning

Oct-20

Barcode Scanning System

101806

110-2011-521-6229

9,923

9,322

Complete

Nov-17

FY 2018 Golf Cars Lease - Sammons

101807

Seized Funds BUDG-18

110-3110-551-6213

282,050

Planning

Jan-18

Dell Server

101808

DESCAP

351-1900-519-6218

20,000

Jan-18

SAN - IBM Server

101809

DESCAP

351-1900-519-6218

51,439

Substantially Complete Planning

Warrants Interface - WebRMS and Courts

101810

BUDG-18

110-1800-525-6221

33,820

Ordered

Sept-18

FY 2018 Copier Lease - Multi Dept

101811

BUDG-18

XXX-XXXX-XXX-6212

297,697

297,696

Complete

Dec-17

Project #

Funding

Acct #

Replace 2004 Chevrolet Silverado Asset #11925 Replace 2006 Chevrolet Silverado Asset #12274 Replace 2006 Chevrolet Silverado Asset #12275 Body Worn Camera Storage

101706

BUDG-18

520-5200-535-6213

101708

BUDG-18

101709

Project

Project Budget $

Total Equipment/Other

8,488,009

Status

Mar-18

5,220,703

351-3400-531-6110

189,180

Complete

Oct-17

100608

ROW ESCROW Util-RE

520-5900-535-6110

324,102

105,255

In Progress

Mar-18

100952

CO-12

365-3400-531-6857

515,346

156,649

In Progress

Feb-18

101213

Util-RE

520-5900-535-6110

777,134

203,809

In Progress

Dec-18

Sidewalk/Trail Repair - Wilson, Jackson, Lions & South Temple Caboose Renovations

101149

BUDG-15

110-5935-552-6310

66,426

36,696

Construction

Sept-18

101303

Hotel/Motel

240-7000-551-6310

18,527

11,754

Construction

May-18

Crossroads Athletic Park {RZ Funds in Project 101005} Jaycee Park

101311

GO-15

362-3500-552-6402

11,900,000

9,541,339

Construction

Oct-19

101312

GO-15

362-3500-552-6403

1,068,730

1,059,144

Complete

Oct-17

Mercer Fields

101317

GO-15

362-3500-552-6408

677,610

10,590

Planning

Aug-19

Oak Creek Park

101319

GO-15

362-3500-552-6410

407,617

346,496

Engineering

May-18

Prairie Park

101321

GO-15

362-3500-552-6412

139,946

59,228

On Hold

TBD

Sammons Community Center

101322

GO-15

362-3500-552-6413

1,923,612

1,923,363

Jan-18

Scott & White Park

101323

GO-15

362-3500-552-6414

362,835

359,474

Substantially Complete Complete

Southwest Community Park

101324

GO-15

362-3500-552-6415

3,330,000

866,309

On Hold

TBD

Wilson Recreation Center

101328

1,409,831

Complete

Nov-17

101329

110-5935-552-6310 362-3500-552-6419 364-3500-522-6310 362-3500-552-6420

1,411,398

Wilson South

BUDG-16 GO-15 LTN-16 GO-15

1,343,913

1,293,708

Construction

Apr-18

Linkage Trails - Windham Trail

101466

GO-15

362-3500-552-6406

195,200

193,970

Construction

Feb-18

TCIP - Kegley Road, Phase I {ROW} Charter Oak Waterline Replacement, Phase II {ROW} TCIP - Hogan Road Improvements {ROW} Bird Creek Interceptor {ROW}

100346

Total Land Acquisitions

1,805,762

654,893

Oct-17

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017 Project

(Continued)

35,000

Actual Commit / Spent $ -

110-5935-552-6310

17,900

CO-18

365-3100-551-6984

BUDG-18

110-5935-552-6310

Project #

Funding

Acct #

Trail Repair - Jackson Park

101673

BUDG-18

110-5935-552-6310

Trail Repair - Wilson Park

101674

BUDG-18

Sammons Golf Course Green Improvements

101771

Tennis Court Lights - Summit

101805

Total Parks & Recreation

Planning

Scheduled Completion Sept-18

3,852

In Progress

Sept-18

550,000

48,010

Engineering

Oct-18

17,100

4,800

Ordered

May-18

Project Budget $

23,465,814

Status

17,168,565

Rail Maintenance

100692

795-9500-531-6514

474,521

183,706

In Progress

Sept-18

Road/Sign Maintenance

100693

795-9500-531-6317

558,574

213,562

In Progress

Sept-18

Little Elm Trunk Sewer

101000

795-9500-531-6368

2,200,000

Engineering

Mar-19

Temple Industrial Park - Research Pkwy (IH35 to Wendland)

101000

17,955,000

3,160,711

Engineering

Jan-20

Temple Industrial Park - Research Pkwy (Wendland to McLane Pkwy) {Design & ROW} Corporate Campus Park - Bioscience Trail Connection to Airport (Extending Trail to 36) Corporate Campus Park - Research Pkwy (McLane Pkwy to Cen Pt Pkwy) {Design & ROW} Crossroads Park @ Pepper Creek Trail {Park Bond Funds in Project 101311} Synergy Park - Entry Enhancement

101001

795-9500-531-6863 795-9600-531-6863 795-9800-531-6863 795-9800-531-6864

2,260,000

1,663,424

Engineering

July-18

101002

2,304,900

2,219,773

Construction

Feb-18

101004

795-9500-531-6865 795-9800-531-6865 795-9800-531-6881

1,150,000

787,428

Engineering

July-18

101005

5,925,000

2,814,043

Construction

Oct-19

101006

795-9500-531-6867 795-9800-531-6867 795-9800-531-6868

62,101

62,100

On Hold

TBD

Downtown - Santa Fe Plaza

101008

13,501,400

7,803,190

Construction

Dec-18

TMED - Loop 363 Frontage (UPRR Bridge to 5th TRZ Portion) {AFA - TXDOT} TMED - 31st St./Loop 363 Improvements/Monumentation Avenue U - TMED Ave to 1st St

101010

795-9500-531-6870 795-9800-531-6870 795-9500-531-6872 795-9800-531-6872

6,632,935

6,567,065

Construction

June-18

101011

1,495,000

1,013,637

Construction

Mar-18

101012

795-9600-531-6873 795-9800-531-6873 795-9500-531-6874

2,855,000

2,665,912

Jan-18

Santa Fe Market Trail

101262

795-9500-531-6566

5,205,100

2,414,262

Substantially Complete Engineering

Aug-18

Veteran's Memorial Boulevard, Phase II {Design & ROW} R & D Rail Tracks {Design} Outer Loop, Phase VI (IH35 South)

101263

795-9500-531-6567

925,000

622,217

On Hold

TBD

101457

524,400

124,400

On Hold

TBD

101585

3,510,000

405,506

Engineering

June-19

Airport Corporate Hangar, Phase III

101586

795-9500-531-6568 795-9600-531-6568 795-9500-531-6557 795-9600-531-6557 795-9500-531-6523

1,709,852

Construction

Apr-18

MLK Festival Fields {Design Only} TMED South 1st Street, Phase I (Change Order to Project 101010) {AFA - TXDOT} East Outer Loop

101588

795-9500-531-6569

79,900

Engineering

Apr-18

101627

795-9500-531-6570

1,420,000

97,950

Construction

June-18

101796

795-9600-531-6890

906,600

622,210

Engineering

TBD

1st Street (Ave B to Central Ave) - {Design} & Ave A (S 3rd to S 2nd) - {Concept Design} N 31st Street (Nugent to Central) {Concept Design} 31st Street (Loop 363 to Ave M) & Ave R (31st St to 25th St) {Concept Design} Corporate Hangar, Phase IV (Design)

101797

795-9500-531-6561

296,000

295,260

Engineering

TBD

101798

795-9500-531-6571

212,000

211,600

Engineering

Sept-18

101799

795-9500-531-6572

130,000

129,840

Engineering

Sept-18

101800

795-9500-531-6558 795-9600-531-6558

232,000

231,600

Engineering

May-18 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017 Project Airport FBO Center & Parking Visioning

Project #

Funding

Acct #

101801

795-9500-531-6573

Total Reinvestment Zone No. 1 Infrastructure

(Continued)

Project Budget $ $

119,000 72,644,283

Actual Commit / Spent $ 118,860 $

Engineering

Scheduled Completion May-18

Status

36,218,008

Kegley Road, Phase I

100346

CO-14

365-3400-531-6888

1,355,550

522,033

Engineering

July-18

Ave U - Scott & White to 1st/13th- 17th {Construction} Hogan Road Improvements

100718

CO-12

365-3400-531-6874

2,849,153

2,840,096

Jan-18

100952

365-3400-531-6857

2,977,650

279,200

Dec-19

Westfield Boulevard Improvements, Phase II

100970

CO-12 CO-18 CO-12

Substantially Complete Engineering

365-3400-531-6859

3,562,210

433,410

Engineering

TBD

Outer Loop, Phase IIIB

101121

365-3400-531-6813

7,227,455

1,423,516

Engineering

TBD

East Temple - Greenfield

101234

CO-12 CO-14 CO-18 CO-12

365-3400-531-6884

90,792

On Hold

TBD

Prairie View, Phase II (N Pea Ridge to FM 2483)

101257

260-3400-531-6862 365-3400-531-6862

10,206,603

2,470,046

Engineering

Jan-19

SH317 Sidewalks {AFA - TXDOT} Meadows, Phase IV - Tanglehead Development {KAM Homebuilders}

101285

GRANT CO-14 CO-18 CO-14

365-3400-531-6315

200,000

Construction

Aug-18

101467

CO-14

365-3400-531-6889

11,525

Aug-18

Traffic Signal - Kegley Rd @ West Adams {Engineering} South Pea Ridge Sidewalk

101490

CO-16

365-2800-532-6810

32,249

Cost Sharing Agreement Authorized Engineering

101497

CO-16

365-3400-531-6315

114,173

66,241

Construction

Feb-18

Ave U Drainage Improvements @ Summit {Construction} Kegley Road, Phase II

101581

CO-16

365-3400-531-6874

109,355

109,165

Jan-18

101606

365-3400-531-6888

5,163,800

422,600

July-19

Kegley Road, Phase III & IV {Preliminary Design & ROW} Traffic Signal Upgrade - N Kegley @ Airport Rd

101607

365-3400-531-6888

1,176,090

712,470

Engineering

June-18

101611

CO-16 CO-18 CO-16 CO-18 CO-16

Substantially Complete Engineering

365-2800-532-6810

224,650

202,585

Construction

Apr-18

Traffic Signal Upgrade - Adams @ Greenview

101612

CO-16

365-2800-532-6810

324,650

233,746

Construction

Apr-18

Restripe Midway Drive/Tarver Drive

101631

CO-16

365-3400-531-6527

19,244

Complete

Oct-17

Dairy Road Improvements

101632

CO-16

365-3400-531-6982

78,600

33,516

Construction

May-18

Sidewalk/Transportation Enhancements

101711

GRANT

260-6100-571-6315

25,000

Planning

TBD

FY 2018 - Legacy Pavement Preservation Program

101712

CO-18

365-3400-531-6527

3,110,000

2,817,797

Construction

Apr-18

N Pea Ridge, Phase I {Design & ROW} Outer Loop, Phase IV {Design & ROW} Poison Oak, Phase I & II

101713

365-3400-531-6985

2,185,000

448,200

Engineering

Jan-19

365-3400-531-6813

2,400,000

845,300

Engineering

Jan-19

365-3400-531-6886

4,205,000

1,083,762

Engineering

Sept-19

Scott Boulevard Sidewalk {Highline Temple 39, LLC} Hogan Road Developer Agreement {Kiella Development, Inc.} Sidewalk/Trail Connections - Grant Match

101720

CO-16 CO-18 CO-16 CO-18 CO-16 CO-18 CO-16

365-3400-531-6315

39,906

TBD

101802

CO-16

365-3400-531-6857

800,240

101804

CO-18

365-3400-531-6532

500,000

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Planning

Complete

Oct-17

Engineering

July-18

101714 101715

Total Streets\Related Facilities South Temple Water System Improvements: Pipeline, Storage Tank, and Pump Station {Design & ROW} TCIP - Kegley Road Utility Improvements, Phase I

48,988,895

Aug-18

TBD TBD

16,046,846

100333

UR-08

561-5200-535-6909

675,547

100346

BUDG-U

520-5200-535-6357

110,000

(Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

(Continued)

4,791,792

Actual Commit / Spent $ 1,092,868

Engineering

Scheduled Completion Jan-19

520-5900-535-6618

193,240

Construction

June-19

TxDOT

520-5900-535-6618

552,067

492,690

Construction

June-19

100688

TxDOT

520-5900-535-6618

464,053

404,675

Construction

June-19

100718

UR-15

561-5200-535-6969

16,150

Jan-18

Leon River Trunk Sewer, Lift Station and Force Main TCIP - Hogan Road Waterline Improvements

100851

UR-10

561-5400-535-6941

5,428,726

5,347,006

Substantially Complete Construction

July-18

100952

561-5200-535-6983

2,065,100

214,071

Engineering

Dec-19

TCIP - Westfield Blvd Utility Improvements, Phase II Bird Creek Interceptor, Phase IV {Design Only} Utility Improvements - FY 2014 {Greenfield Development} Temple-Belton WWTP Expansion, Phase II {Engineering Only} WTP Improvements - Tasks 1-3 {Preliminary Engineering Only} WTP Improvements - Tasks 4-6 {Preliminary Engineering Only} Install Backup Generators Pump Station (2), Mobile (1) TCIP - Outer Loop - Phase III-B {Utilities} Water/Wastewater Replacement 2nd & 4th; Ave C to Adams Ave SLR - N 5th St to Jackson Creek

100970

UR-15 UR-17 BUDG-U

520-5200-535-6357

65,000

Engineering

TBD

100980

UR-15

561-5400-535-6925

576,035

505,163

Engineering

TBD

101064

BUDG-U

520-5000-535-6370

342,893

On Hold

TBD

101086

520-5900-535-6310 561-5500-535-6938 561-5100-535-6954

1,589,623

Engineering

June-20

101087

Util-RE UR-15 UR-15

242,832

Engineering

June-18

101088

UR-15

561-5100-535-6959

141,315

Engineering

June-18

101089

520-5100-535-6310 561-5100-535-6960 520-5900-535-6521 561-5200-535-6813 520-5900-535-6521

1,490,250

1,480,970

Feb-18

1,282,087

Substantially Complete Engineering

101186

BUDG-U UR-15 Util-RE UR-15 Util-RE

83,715

On Hold

TBD

101193

Util-RE

520-5900-535-6361

813,490

789,095

Complete

Dec-17

WW Master Plan Update

101197

Util-RE

520-5900-535-2616

499,200

419,974

In Progress

July-18

Old Town South Sewer Line (3rd & 11th/Ave D to Ave H & 3rd & 9th/Ave K to Ave N) WTP - High Voltage Transfer MCC Replacement

101201

BUDG-U UR-15

520-5400-535-6361 561-5400-535-6964

3,460,000

3,164,348

Construction

Oct-18

101206

756,960

Complete

Oct-17

101257

520-5100-535-6222 561-5100-535-6931 520-5900-535-6521

756,960

TCIP - Prairie View Utility Improvements, Phase II (N Pea Ridge to FM 2483) WTP Membrane Plant - Repaint Piping, Floors, and Concrete Slab Ave G & Loop 363 Pump Stations - Install Overhead Monorail and Chain Hoist System WTP Conventional - Lab Upgrades

BUDG-U UR-15 Util-RE

850,000

In Progress

Jan-19

101420

BUDG-U

520-5100-535-6310

294,000

Engineering

June-18

101433

BUDG-U

520-5100-535-6222

30,000

On Hold

TBD

101452

BUDG-U

520-5100-535-6310

134,172

7,025

On Hold

TBD

Meadows, Phase IV - Tanglehead Development {KAM Homebuilders} Shallowford Lift Station Reconstruction & Relocation Jackson Park Vicinity Water & Wastewater Line Improvements Bird Creek Interceptor, Phase V

101467

BUDG-U

520-5400-535-6361

1,489

Aug-18

101475

561-5400-535-6905

8,841,530

654,444

520-5900-535-6361 561-5400-535-6970 520-5400-535-6361 561-5400-535-6925

1,468,495

1,467,070

Construction

Apr-18

2,591,370

77,370

Engineering

Mar-19

Sewer Line - Airport Road/Crossroads Park

101480

UR-15 UR-17 Util-RE UR-15 BUDG-U UR-15 UR-17 UR-15

Cost Sharing Agreement Authorized Planning

561-5400-535-6971

737,271

729,871

Complete

Dec-17

Highland Park Water Lines {Stellar Development}

101488

Util-RE

520-5900-535-6366

152,844

Cost Sharing Agreement Authorized

June-18

Project

Project #

Funding

Acct #

Charter Oak Waterline Replacement, Phase II

100608

561-5200-535-6939

TXDOT I-35 Utility Relocation Project: North Loop 363 to Northern Temple City Limits {Engineering Only} TXDOT I-35 Utility Relocation Project: South Loop 363 to Nugent {Engineering Only} TXDOT I-35 Utility Relocation Project: Nugent to North Loop 363 {Engineering Only} TCIP - Ave U from Scott & White to 1st/13th-17th

100682

UR-15 UR-17 TxDOT

100687

101121

101476 101477

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Project Budget $

Status

TBD

Apr-19

(Continued)

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2017

(Continued)

2,080,026

Actual Commit / Spent $ 2,078,300

Construction

Scheduled Completion July-18

4,275,100

446,935

Engineering

Mar-19

520-5100-535-6310

518,122

464,946

Construction

Feb-18

UR-15

561-5200-535-6974

300,000

On Hold

TBD

520-5100-535-6310 561-5100-535-6976 520-5200-535-6357

895,636

845,100

Construction

Nov-18

101606

BUDG-U UR-15 BUDG-U

502,000

Engineering

July-19

TCIP - Kegley Road, Phase III & IV {Preliminary Design} WTP Improvements - Tasks 2 - MWTT Optimization WTP Improvements - Tasks 3 - Lagoon Improvements {Final Engineering & Construction} WTP Improvements - Tasks 6 - Membrane Reverse Filtration Header Replacement {Final Engineering & Construction} WTP Improvements - Tasks 1 - Zebra Mussels {Final Engineering & Construction} Williamson Creek Trunk Sewer

101607

UR-15

561-5200-535-6888

39,600

Engineering

June-18

101613

UR-15

561-5100-535-6954

134,978

Planning

TBD

101614

UR-15 UR-17

561-5100-535-6954

4,017,414

268,560

Engineering

TBD

101616

UR-15

561-5100-535-6959

296,683

295,682

Complete

Oct-17

101618

UR-15

561-5100-535-6954

659,776

Planning

TBD

101628

561-5400-535-6980

3,855,379

655,379

Engineering

Nov-19

Knob Creek Trunk Sewer {Design} FY 2018 - Approach Mains

101629

UR-15 UR-17 Util-RE

520-5900-535-6631

1,228,891

1,228,890

Engineering

Oct-18

101702

BUDG-18

520-5000-535-6369

500,000

Planning

Sept-18

FY 2018 - Wastewater Line Projects

101704

BUDG-18

520-5400-535-6361

62,113

Planning

Sept-18

FY 2018 - Water Line Improvement Projects

101707

BUDG-18

520-5200-535-6357

396,113

Planning

Sept-18

FY 2018 - Replace Membrane Modules

101710

BUDG-18

520-5100-535-6211

378,000

Planning

Sept-18

TCIP - N Pea Ridge, Phase I {Design & ROW} TCIP - Outer Loop, Phase IV {Design & ROW} TCIP - Poison Oak Utility Improvements, Phase I & II North Gate Subdivision, Utility Extension {West Tanglefoot Development, Inc}

101713

Util-RE

520-5900-535-6985

54,900

Engineering

Jan-19

101714

UR-15

561-5200-535-6813

84,000

Engineering

Jan-19

101715

UR-15

561-5200-535-6986

125,000

123,429

Engineering

Sept-19

101719

Util-RE

520-5900-535-6368

440,461

TBD

Temple-Belton WWTP Expansion, Phase I {Construction} Tank Rehabilitation

101774

UR-17

561-5500-535-6938

10,100,000

9,685,961

Cost Sharing Agreement Authorized Construction

Feb-19

101778

BUDG-U

520-5100-535-6522

100,000

Planning

TBD

Hogan Road Developer Agreement {Kiella Development, Inc.} Everest Rehabilitation - Wastewater Line {Temple Economic Development Corp} Hidden Villages Subdivision, Utility Extension {Sears-Bond LP} Hills of Westwood, Phase IV, Utility Extension {Kiella Family, Ltd}

101802

Util-RE

520-5900-535-6368

169,286

TBD

101803

BUDG-18

520-5400-535-6361

334,000

520004

Util-RE

520-5900-535-6366

54,685

540003

Util-RE

520-5900-535-6368

21,025

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized

Project

Project #

Funding

Acct #

Western Hills Waterline Improvements, Phase II

101503

Force Main - Shallowford to TBP

101512

520-5900-535-6357 561-5200-535-6950 520-5900-535-6352 561-5400-535-6211

WTP Clarifiers #1 & #2 Rehabilitation

101571

Util-RE UR-15 Util-RE UR-15 UR-17 BUDG-U

East Temple Utility Improvements

101575

WTP Chlorine Storage Safety

101591

TCIP - Kegley Road Utility Improvements, Phase II

Project Budget $

Total Water & Wastewater Facilities

72,364,434

37,991,497

Total Capital Projects

237,734,750

117,079,367

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Status

June-18 TBD TBD

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON $'s} As of December 31, 2017 Engineering

Exhibit E-12

110,582,366

Under Construction / In Progress

86,205,943

Planning Phase

23,356,162

Projects Complete

17,590,279

Total Estimated Costs of Capital Improvement Projects

237,734,750

Total = $ 237,734,750

Engineering 46.5%

Under Construction / In Progress 36.3%

Planning Phase 9.8%

Projects Complete 7.4%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS Exhibit E-13 CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON NUMBER OF PROJECTS} As of December 31, 2017 Planning Phase

Under Construction / In Progress

Engineering

Projects Complete

Total Number of Capital Improvement Projects

215

Total = $ 237,734,750

Planning Phase 36.7%

Under Construction / In Progress 26.5%

Engineering 19.5%

Projects Complete 17.3%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON FUNDING SOURCE} As of December 31, 2017 Total Dollars Reinvestment Zone No. 1 Utility Revenue Bonds (2010,2015,2017)

Exhibit E-14

% of Total

72,644,283 53,537,749

30.56% 22.52%

Combination Tax & Revenue CO Bonds (2012,2014,2016,2018)

52,372,657

22.03%

Parks GO Bonds (2015)

22,608,461

9.51%

Water Fund - Retained Earnings

11,266,319

4.74%

Budgeted Capital - Utility Fund

7,157,592

3.01%

Budgeted Capital - General Fund

6,521,033

2.74%

Grant Funds Drainage Fund - Designated from Fund Balance

4,093,187 2,939,137

1.72% 1.24%

LoanSTAR Loan Program * TxDOT Reimbursable Utility Agreements * Hotel-Motel Fund - Designated from Fund Balance *

2,466,736 1,209,360 329,327

1.04% 0.51% 0.14%

306,367 282,542

0.13% 0.12%

237,734,750

100.00%

Limited Tax Notes (2016) * General Fund - Designated from Fund Balance/Other * Total Capital Improvement Projects {by funding source}

Total = $ 237,734,750

Reinvestment Zone No. 1 30.56% Combination Tax & Revenue CO Bonds (2012,2014,2016,2018) 22.03% Water Fund - Retained Earnings 4.74% Budgeted Capital - General Fund 2.74% Drainage Fund - Designated from Fund Balance 1.24%

Utility Revenue Bonds (2010,2015,2017) 22.52% Parks GO Bonds (2015) 9.51% Budgeted Capital - Utility Fund 3.01% Grant Funds 1.72% Other * 1.93%

*Funding source is reflected in "other" on graph

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {COMPLETION DATE} As of December 31, 2017

Exhibit E-15

Capital Improvement Program Project Status Number of Projects Based on Completion Date Oct-17

Nov-17

Dec-17

11 10

Jan-18

Feb-18

Mar-18

Apr-18

May-18

Jun-18

Completion Date

Jul-18

Aug-18

Sep-18 Oct-18

Nov-18 Dec-18

Jan-19

Feb-19

6-Feb-18

Mar-19

Apr-19

Prepared by City of Temple Finance Department-je

May-19

Jun-19 Jul-19

Aug-19

Sep-19

1 2

Oct-19 Nov-19

Dec-19

Jan-20

Jun-20

Oct-20

TBD 0

Number of Projects = 215

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Investments

The Public Funds Investment Act, Chapter 2256 of Texas Government Code, requires the investment officer to prepare and submit a written report of investments to the governing body of the entity not less than quarterly.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Treasury Yield Curve 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% 3 Mo

6 Mo

1 Yr

2 Yr

3 Yr

5 Yr

10 Yr

30 Yr

Source - Board of Governors of the Federal Reserve System Statistical Release H.15, January 2, 2018

Average 3-Month Treasury Bill Rate 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00%

Source - Board of Governors of the Federal Reserve System; https://fred.stlouisfed.org/series/TB3MS

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit F-1

SCHEDULE OF INVESTMENT ALLOCATIONS December 31, 2017 Carrying

Bank Balance/

Value

Fair Value

Entity Allocation BBVA Compass

$ 21,354,022

$ 21,174,361

Green Bank

11,176,847

Independent Bank

25,422,742

LegacyTexas Bank

19,708,453

Southside Bank

14,222,986

Texas CLASS*

10,524,530

Texpool*

14,941,935

TexSTAR*

79,517,009

Wallis State Bank

10,058,579

Gov't Securities

$206,927,103

$206,747,442

Entity Allocation Based on Carrying Value Wallis State Bank 5%

TexSTAR* 39%

Green Bank 5% Independent Bank 12%

Texpool* 7%

LegacyTexas Bank 10%

Texas CLASS* 5%

Carrying

Bank Balance/

Value

Fair Value

$ 46,279,496

$ 46,099,835

104,983,474

55,664,133

Asset Allocation Cash Gov't Pools CDs T-Bills

Agencies

Southside Bank 7%

Asset Allocation Based on Carrying Value CDs 27%

$206,927,103

BBVA Compass 10%

Cash 22%

$206,747,442

Gov't Pools 51%

% of Carrying

Carrying

Value

Fund Allocation General Fund (GF)

$ 39,941,446

19.30%

Water & Wastewater (Wtr/WW)

81,090,129

39.19%

GO Interest & Sinking (I&S)

10,188,371

4.92%

1,542,878

0.75%

58,139,172

28.10%

Hotel / Motel (Hot/Mot)

Fund Allocation Based on Carrying Value RZ No.1 7%

Capital Projects - GO/CO Bond Program (GO/CO Bonds) Capital Projects - Designated Fund Balance (CP/FB) PTF Project Fund (PTF) Federal / State Grant Fund (Grant) Drainage (Drng) Employee Benefits Trust (Emp) Reinvestment Zone No.1 (RZ No.1)

8,026

0.00%

111,546

0.05%

28,601

0.01%

2,101,812

1.02%

554,426

0.27%

13,220,696

6.39%

$206,927,103

100.00%

GO/CO Bonds 28%

Other 7%

GF 19%

Wtr/WW 39%

Note: Other includes I&S, Hot/Mot, CP/FB, PTF, Grant, Drng, & Emp

* The City's investments in local government investment pools are stated at carrying value, w hich also represents the value of the investments upon w ithdraw al. Accordingly, carrying and fair value are reported as the same amount.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS INVESTMENT PORTFOLIO - MARKET TO MARKET December 31, 2017 Par Term* Type Value (Days) Wallis State Bank CD LegacyTexas CD Independent Bank CD Independent Bank CD BBVA Compass CD BBVA Compass CD Independent Bank CD Independent Bank CD Wallis State Bank CD LegacyTexas CD TexPool Investment Pool TexSTAR Investment Pool Texas CLASS Investment Pool BBVA Compass Cash BBVA Compass Money Market Green Bank Money Market LegacyTexas Money Market Southside Bank Money Market

5,041,250 5,045,846 10,217,915 5,069,243 5,032,642 5,036,415 5,037,880 5,040,410 5,000,000 5,028,472 14,941,935 79,517,009 10,524,530 10,598,014 655,847 11,176,847 9,625,802 14,222,986 $ 206,813,043

11 38 91 183 247 337 368 425 528 589 93 82 82 1 1 1 1 1

Exhibit F-2

Yield % 1.1000 1.1000 1.1200 1.1000 1.3000 1.4500 1.5000 1.6000 1.9300 1.7000 1.1764 1.1762 1.4000 0.4400 0.3000 1.3200 1.2800 1.2900

Maturity Date 11-Jan-18 07-Feb-18 01-Apr-18 02-Jul-18 04-Sep-18 03-Dec-18 03-Jan-19 01-Mar-19 12-Jun-19 12-Aug-19 -

Carrying Value $

5,053,556 5,049,495 10,246,446 5,077,035 5,047,340 5,052,821 5,048,024 5,051,237 5,005,023 5,033,156 14,941,935 79,517,009 10,524,530 10,598,014 655,847 11,176,847 9,625,802 14,222,986 $ 206,927,103

Fair Value $

5,053,556 5,049,495 10,246,446 5,077,035 5,047,340 5,052,821 5,048,024 5,051,237 5,005,023 5,033,156 14,941,935 79,517,009 10,524,530 10,418,353 655,847 11,176,847 9,625,802 14,222,986 $ 206,747,442

Fair Value as a % of Carrying Value

Fair vs Carrying $

N/A N/A N/A N/A N/A 100.00%

Weighted Average Maturity

113.45 Days

1.22% Yield

Benchmark Yield Average rolling 90-day T-Bill rate Key Rates: Cash Markets Rate City of Temple Texpool TexSTAR Texas Class Fed funds* CDs: Three months* CDs: Six months* T- bill 91-day yield* T- bill 52-week yield* Bond Buyer 20- bond municipal index

1.23%

Year ago 0.67 0.46 0.48 0.89 0.68 0.09 0.15 0.51 0.81

Dec 31 1.22 1.18 1.18 1.40 1.33 0.12 0.19 1.37 1.70

3.87

3.44

*S o urc e - F e de ra l R e s e rv e B a nk

Key Rates 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00%

Year ago

Traci L. Barnard Director of Finance

Stacey Reisner Treasury Manager

Melissa Przybylski Assistant Director of Finance

Sherry M. Pogor Financial Analyst

Dec 31

Erica Glover Senior Accountant * The term reported for the City's investments in local government investment pools is stated as the pools weighted

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Exhibit F-3

CARRYING VALUE AND FAIR VALUE COMPARISON For the Quarter Ending December 31, 2017

Carrying Value Par Type Wallis State Bank CD

Value $

Increase / Maturity

9/30/2017

11-Jan-18

5,045,846

07-Feb-18

5,035,521

5,049,495

13,974

Independent Bank CD

10,217,915

01-Apr-18

10,217,602

10,246,446

28,844

Independent Bank CD

5,069,243

02-Jul-18

5,062,997

5,077,035

14,038

BBVA Compass CD

5,032,642

04-Sep-18

5,030,856

5,047,340

16,484

BBVA Compass CD

5,036,415

03-Dec-18

5,034,422

5,052,821

18,399

Independent Bank CD

5,037,880

03-Jan-19

5,029,011

5,048,024

19,013

Independent Bank CD

5,040,410

01-Mar-19

5,030,947

5,051,237

20,290

Wallis State Bank CD

5,000,000

12-Jun-19

5,005,023

5,028,472

LegacyTexas CD

5,039,583

5,053,556

(Decrease)

5,041,250

LegacyTexas CD

12/31/2017 $

13,973

12-Aug-19

5,011,650

5,033,156

21,506

TexPool Investment Pool

14,941,935

9,561,142

14,941,935

5,380,793

TexSTAR Investment Pool

79,517,009

49,613,920

79,517,009

29,903,089

Texas CLASS Investment Pool

10,524,530

5,433,487

10,524,530

5,091,043

BBVA Compass Cash

10,598,014

10,116,739

10,598,014

655,847

3,653,114

655,847

11,176,847

11,142,438

11,176,847

34,409

9,625,802

9,597,154

9,625,802

28,648

14,222,986

14,179,334

14,222,986

43,652

BBVA Compass Money Market Green Bank Money Market LegacyTexas Money Market Southside Bank Money Market

$206,813,043

163,789,917

206,927,103

481,275 (2,997,267)

43,137,186

Fair Value Par Type Wallis State Bank CD

Value

9/30/2017 5,039,583

5,053,556

(Decrease)

11-Jan-18

5,045,846

07-Feb-18

5,035,521

5,049,495

13,974

Independent Bank CD

10,217,915

01-Apr-18

10,217,602

10,246,446

28,844

Independent Bank CD

5,069,243

02-Jul-18

5,062,997

5,077,035

14,038

BBVA Compass CD

5,032,642

04-Sep-18

5,030,856

5,047,340

16,484

BBVA Compass CD

5,036,415

03-Dec-18

5,034,422

5,052,821

18,399

Independent Bank CD

5,037,880

03-Jan-19

5,029,011

5,048,024

19,013

Independent Bank CD

5,040,410

01-Mar-19

5,030,947

5,051,237

20,290

Wallis State Bank CD

5,000,000

12-Jun-19

5,005,023

5,028,472

LegacyTexas CD

12/31/2017

5,041,250

LegacyTexas CD

Increase / Maturity

13,973

12-Aug-19

5,011,650

5,033,156

21,506

TexPool Investment Pool

14,941,935

9,561,142

14,941,935

5,380,793

TexSTAR Investment Pool

79,517,009

49,613,920

79,517,009

29,903,089

Texas CLASS Investment Pool

10,524,530

5,433,487

10,524,530

5,091,043

BBVA Compass Cash

10,598,014

9,869,729

10,418,353

655,847

3,653,114

655,847

11,176,847

11,142,438

11,176,847

34,409

9,625,802

9,597,154

9,625,802

28,648

14,222,986

14,179,334

14,222,986

43,652

BBVA Compass Money Market Green Bank Money Market LegacyTexas Money Market Southside Bank Money Market

$206,813,043

163,542,907

206,747,442

548,624 (2,997,267)

43,204,535

Investments with a $0 Carrying and Fair Value at 9/30/2017 were purchased after 9/30/2017.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Supplemental Information

Supplemental Information includes … Fund Balance Reserves/Designations – General Fund .................... 70 Expenditures of Federal and State Awards ..................................... 72 Awards of Federal & State Grants by Project Type .......................... 74 Hotel/Motel Tax Receipts by Reporting Entity .................................. 75 Historical Sales Tax Revenue by Month ........................................... 76 Parks Escrow Deposits by Addition Name ........................................ 77

Quarterly Financial Statements – for the three months ended 12.31.17

City of Temple, Texas

Table I

Schedule of Fund Balance - General Fund December 31, 2017

Council Approved Appropriation Balance 10/01/17

Reallocation

Increase

Balance

(Decrease)

12/31/17

CAPITAL PROJECTS: Various Projects: Compensation Plan Implementation {09/07/17}

TOTAL Various Projects

382,400

(382,400)

382,400

(382,400)

1,529,182

(1,529,182)

Strategic Investment Zone

162,000

(162,000)

TEDC Matrix Allocation

221,146

(221,146)

Capital Replacement - Sanitation Vehicles

273,575

(273,575)

Capital Replacement - P25 Radios

252,550

(252,550)

TOTAL BUDGETARY SUPPLEMENT

2,438,453

(2,438,453)

TOTAL - PROJECT SPECIFIC

2,820,853

(2,820,853)

1,827,724

(8,241)

1,819,483

2017/2018 Budgetary Supplement-Capital/SIZ/TEDC Matrix: Capital Equipment Purchases

CAPITAL PROJECTS ***ASSIGNED***

TOTAL CAPITAL PROJECTS

4,648,577

(2,829,094)

1,819,483 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS

Table I

Schedule of Fund Balance - General Fund

(Continued)

December 31, 2017

Council Approved Appropriation Balance 10/01/17

Reallocation

Increase

Balance

(Decrease)

12/31/17

Other Fund Balance Classifications: Encumbrances:

1,866,603

(1,866,603)

Nonspendable: Inventory & Prepaid Items

432,639

Restricted for: Rob Roy MacGregor Trust - Library

9,925

Drug enforcement {Forfeiture Funds}

173,517

Municipal Court Restricted Fees

615,493

Vital Statistics Preservation Fund

19,409

Public Safety

30,909

147,256

405,484

Public Education Government (PEG) Access Channel

9,925

(9,923)

163,594

615,493

(19,409)

Assigned to: Technology Replacement Budgeted decrease in Fund Balance

Unassigned: { 4 months operations }

20,132,300

Total Fund Balance

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

28,482,112

(216,259) $

189,225

(4,941,288)

4,941,288 20,132,300 $

28,482,112

CITY OF TEMPLE, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the three months ended December 31, 2017

Table II

Federal/State Grantor Agency or Pass-Through Program Title

Federal CFDA Number

Grant Number

Program or Award Amount

Federal Financial Assistance: U.S. Department of H.U.D. CDBG 2014 CDBG 2015 CDBG 2016 CDBG 2017

14.218 14.218 14.218 14.218

B-14-MC-48-0021 B-15-MC-48-0021 B-16-MC-48-0021 B-17-MC-48-0021

97.042

18TX-EMPG-1142

36,713

9,178

97.025

2178-PP20 2017

10,220

390,268 357,357 410,971 431,615

Passed Through to Subrecipients

Program Expenditures

9,241

196 182 15,734 16,112

U.S. Department of Homeland Security Texas Department of Public Safety: Civil Defense Texas Engineering Extension Service Urban Search and Rescue

19,398 U.S. Department of Justice 2017 Bullet Proof Vests Grant

16.607

2017-BU-BX-13069168

6,803

2016 Bullet Proof Vests Grant

16.607

2016-BU-BX-13069168

11,438

16.738

2015-DJ-BX-0639

16,688

Killeen Police Department: 2015 Edward Byrne Memorial Justice Assistance Grant

U.S. Department of Transportation Texas Department of Transportation: Surface Transportation Program (through KTMPO)

20.205

0909-36-155

3,888,000

Pass-Through Agreement

20.205

0320-06-001

16,555,000

Transportation Alternatives Project North 31st Sidewalks

20.205

0909-36-150

234,064

U.S. Environmental Protection Agency Special Appropriation Act Projects

66.202

01F18601

970,000

Institute of Museum and Library Services Texas State Library and Archives Commission Interlibrary Loan Program

45.310

LS-00-16-0044-16

4,492

4,492 4,492

Total Federal Financial Assistance

23,323,629

9,241

40,002

State Financial Assistance: Office of the Governor - Criminal Justice Division Crisis Assistance Program

2820003

34,350

666

Rifle-Resistance Body Armor Program

3496701

25,000

Body-Worn Camera Program

3276001

52,848

666

Texas Commission on Environmental Quality Central Texas Council of Governments Household Hazardous Waste Collection

10,000

10,000 10,000

Texas Department of Transportation 2018 Routine Airport Maintenance Program (RAMP)

M1809TEMP

50,000

Airport Project Participation Grant - NPE

1709TMPLE

150,000

24,460 24,460

Division of Emergency Management Hurricane Harvey - Public Assistance Program

1,685

1,685 1,685

Total State Financial Assistance

323,883

36,811 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Table II

CITY OF TEMPLE, TEXAS

(Continued)

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the three months ended December 31, 2017 Federal/State Grantor Agency or Pass-Through Program Title

Federal CFDA

Grant

Program or Award

Passed Through to

Program

Number

Amount

Subrecipients

Expenditures

20.205

0184-04-046

State Administered Financial Assistance: U.S. Department of Transportation Texas Department of Transportation: Loop 363 & Spur 290 (1st Street) Phase I Intersection Reconstruction

6,675,027

1,601,347 1,601,347

Total Federal, State and State Administered Financial Assistance

30,322,539

1,601,347

6,675,027

Total State Administered Financial Assistance

9,241

1,678,160

Schedule of Federal and State Awards by Funding Source

Total = $ 30,322,539

US Department of Transportation 91.51%

US Department of HUD 3.95%

Other 1.29%

U.S. Environmental Protection Agency 3.25%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

CITY OF TEMPLE, TEXAS SCHEDULE OF AWARDS OF FEDERAL AND STATE GRANTS - BY PROJECT TYPE For the three months ended December 31, 2017

Transportation Community Development Health & Human Services Public Safety & Youth Programs Airport

Table III

$ 27,352,091 1,590,211 980,000 200,237 200,000 $ 30,322,539

Schedule of Federal and State Awards by Project Type

Total = $ 30,322,539

Transportation 90.20%

Community Development 5.20%

Health & Human Services 3.20%

Public Safety & Youth Programs 0.70%

Airport 0.70%

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

City of Temple, Texas Hotel/Motel Tax Receipts by Reporting Entity For the three months ended December 31, 2017 & 2016

Table IV

Hotel/Motel Tax By Reporting Entity Thousands

$10

$20

$30

$40

$50

17/18

16/17

$60

$70

$80

Hilton Garden Inn

Residence Inn Holiday Inn

Hampton Inn Holiday Inn Express Fairfield Inn

Country Inn & Suites Super 8 Motel

Best Western Candlewood Suites LaQuinta Inn

Econo Lodge Quality Suites

Motel 6-Nugent Motel 6-Gen. Bruce Days Inn

Americas Best Value Travelodge

Budget Inn Stratford House Inn & Suites

Hotel/Motel Tax

Ranch House Inn

Total Receipts - By Month

Knights Inn

Thousands $0

Barrington Apts

$50

$100

$150

$200

$250

$300

$350

$400

Texas Inn Great Western Inn

17/18

Oct

Nov

Dec

Classic Inn

Chappel Creek Apts Eagle Inn

16/17

Oct

Nov

Dec

Economy Inn Oasis Motel

Hotel/Motel Tax Fiscal Year 17/18 16/17

# Reporting at 12/31 30 30

Actual YTD $340,496 $365,389

Budget $1,462,500 $1,462,000

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

% of Budget 23.28% 24.99%

CITY OF TEMPLE, TEXAS Historical Sales Tax Revenue - By Month

Table V % Increase

FY Month Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept

11 $ 1,511,535 $ 1,128,208 1,165,367 1,797,063 1,059,335 1,284,123 1,599,804 1,223,805 1,182,645 1,679,085 1,173,941 1,320,951 $ 16,125,862 $

Annual: $ Increase

% Increase

(Decrease)

12 1,519,727 $ 1,167,140 1,214,504 1,861,602 1,157,552 1,299,150 1,645,580 1,271,981 1,476,697 1,623,468 1,342,609 1,387,390 16,967,401 $

13 1,534,807 $ 1,392,450 1,462,327 1,838,329 1,258,123 1,414,245 1,687,794 1,317,625 1,478,838 1,693,502 1,459,520 1,480,015 18,017,575 $

14 1,675,339 $ 1,479,695 1,419,763 1,960,221 1,433,592 1,400,219 1,835,107 1,489,931 1,493,886 1,709,959 1,593,968 1,489,789 18,981,471 $

15 * 3,489,994 $ 1,566,784 1,430,286 2,213,612 1,457,610 1,421,812 1,826,749 1,486,686 1,461,142 1,880,703 1,567,111 1,509,256 21,311,743 $

16 1,857,540 $ 1,524,999 1,514,737 2,260,144 1,418,289 1,792,732 1,997,512 1,536,106 1,583,839 2,076,129 1,611,072 1,685,981 20,859,081 $

17 ** 1,782,147 $ 1,562,275 1,642,007 2,214,514 1,558,862 1,663,682 2,013,932 1,599,119 2,081,701 2,080,101 1,736,904 1,717,281 21,652,524 $

18 ^ 1,889,493 1,698,713 1,721,105 2,215,777 1,629,011 1,738,547 2,104,559 1,671,079 2,175,377 2,173,706 1,815,065 1,794,558 22,626,991

991,724 $

841,539 $

1,050,174 $

963,895 $

2,330,272 $

(452,662) $

793,443 $

974,466

6.55%

5.22%

5.35%

12.28%

-2.12%

3.80%

6.19%

18 Vs. 17 6.02% 8.73% 4.82% 0.06% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50%

4.50%

* - Includes audit adjustm ent in the am ount $1,798,088.19. ** - Includes audit adjustm ent in the am ount $388,511.94.

Annual Sales Tax $25

$20

Millions

$15

$10

Budget

Actual

^ Forecasted as of 09/30/18

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name December 31, 2017 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2017

Bell Addition

08/13/97

Colwell

03/31/99

2,250.00

450.00

2,250.00

Alford

11/06/03

450.00

Chesser-Pitrucha

02/05/04

450.00

Simpson

03/05/04

225.00

Ditzler

07/09/04

225.00

Avanti

11/22/04

450.00

Meadow Bend I & II

07/08/05

26,662.50

Willow Grove

10/12/05

225.00

Berry Creek

03/17/06

450.00

Krasivi

04/13/06

900.00

Bluebonnet Meadows

08/21/06

2,025.00

Lantana II

10/03/07

1,350.00

Meadow Oaks

11/05/07

225.00

Eagle Oaks at the Lake III

02/14/08

4,725.00

Clark

02/14/08

225.00

Downs First I

07/30/08

1,125.00

Country Lane III

05/07/09

7,200.00

Scallions

08/18/09

900.00

Overlook Ridge Estates

11/13/09

3,375.00

Hamby

06/11/10

225.00

Villa Andrea

02/07/11

450.00

West Ridge Village

07/27/12

5,850.00

Nathans

10/18/12

225.00

Lago Terra

11/06/12

17,550.00

Wildflower Meadows I

11/14/12

16,200.00

Creeks at Deerfield

02/25/13

7,875.00

Porter

05/07/13

450.00

King's Cove

07/10/13

1,125.00

Residences at D'Antoni's V

10/22/13

1,125.00

Brazos Bend

02/27/14

8,550.00

Oaks at Lakewood

02/27/14

8,325.00

Alta Vista II

03/06/14

55,125.00

Ranch at Woodland Trails

04/22/14

4,500.00

Ranch at Woodland Trails #2

04/22/14

4,950.00

Villas at Friars Creek

12/31/14

15,300.00

Salusbury VII

01/26/15

1,350.00

Westfield X

09/09/15

12,600.00

Villas at Friars Creek

09/28/15

14,850.00

415.87

306.99

7,037.25 -

450.00

934.13

7,568.01

5,562.75 14,850.00 (Continued)

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name

(Continued)

December 31, 2017 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2017

Phillips

10/13/15

Hartrick Valley Estates

12/02/15

5,400.00

Plains at Riverside I

06/17/16

10,350.00

Spurlock's Arbour

07/11/16

450.00

Long View Estates

07/27/16

2,925.00

Bluebonned Ridge Estates II

09/29/16

225.00

Barnhardt

10/31/16

225.00

Goates

02/21/17

675.00

Portico at Fryers Creek

03/28/17

29,475.00

Hills of Westwood IX

03/31/17

14,400.00

Moore's Mill

04/13/17

225.00

Hidden Creek

05/11/17

1,350.00

Park Ridge

06/30/17

2,700.00

Wells Place

08/15/17

225.00

Highline

09/22/17

22,387.50

Alta Vista III

09/26/17

53,325.00

Lago Terra III

10/31/17

3,375.00

MKC

12/01/17

900.00

Accumulated Interest 1

225.00

96,561.23 Total

475,911.23

91,679.01 $

99,439.12

225.00

4,882.22 $

376,472.11

Notes: 1. In response to an opinion from the City Attorney's Office, the interest earnings will no longer be added to each individual deposit.

Park escrow funds may be used only for land acquisition or development of a neighborhood park located within the same area as the development or in close proximity to the development. Land acquisition or development costs include but are not limited to land purchases; design and construction of landscaping, utilities, structures, sidewalks and trails; and purchase and installation of new equipment such as playscapes, outdoor furniture and lighting fixtures. Park escrow funds may not be used for costs of operation, maintenance, repair or replacement. Funds designated for development of an existing neighborhood park must be spent within two years from receipt. Funds designated for land acquisition and development of a new neighborhood park must be spent within five years from receipt.

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

Strategic Investment Zones

The City’s Strategic Investment Zone (SIZ) is designed to encourage redevelopment of strategically important neighborhoods and corridors that might otherwise not occur in the absence of incentives. The incentives would include the availability of a matching grant where the City participates with dollars or in-kind services to encourage redevelopment. The grant matrix includes funds or services related to façade replacement or upgrading, sign improvements, landscaping improvements, asbestos abatements, demolitions and sidewalk replacement. Boundaries of the SIZ incentive zones include Downtown Zone – Single Façade or Double Façade and Commercial Zones.

Quarterly Financial Statements – for the three months ended 12.31.17

City of Temple, Texas Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) As of December 31, 2017 Contract/ Council Line # Award Date

Original Match Amount

Grantee $

Actual City Match

Table VII

Expiration Date

Payment Date

Improvement Status

1,668

N/A

3/13/2009

Complete

Drainage Study

23,877

20,198

12/31/2009

8/21/2009

Complete

Facade, Landscaping and Sidewalks

2,332

N/A

10/23/2009

Complete

S. 1st Street Drainage Study

1,668 $

Improvement Description

2/24/2009 The Wallace Group

3/26/2009 JZI Primetime LLC (Pool's Grocery)

6/29/2009 The Wallace Group

7/13/2009 Texquest Investments LLC

44,000

42,050

3/31/2010

2/26/2010

Complete

Facade, Landscaping, Monument Sign, Asbestos Survey/Removal and Sidewalks

7/13/2009 Don's Medical

14,400

12,457

12/31/2009

2/26/2010

Complete

Facade and Landscaping

9/17/2009 J&S Central Texas Investments

13,500

10,000

11/1/2010

9/3/2010

Complete

Facade and Landscaping

9/17/2009 J&S Central Texas Investments

5,000

4,900

5/31/2010

6/25/2010

Complete

Residential Improvements for 819 S. 5th

11/19/2009 Kelum Pelwatta (EZ Tire)

39,700

30,128

4/30/2011

12/27/2013

Complete

Facade, Landscaping and Sidewalks

418

N/A

7/8/2014

Complete

Landscaping - Plant Material

N/A

7/11/2014

Complete

Landscaping - Plant Material

704

N/A

7/18/2014

Complete

Landscaping - River Rock

Pops Tree Farm

1,645

N/A

8/20/2010

Complete

Trees

BJS Park & Recreation Products

3,165

N/A

5/28/2010

Complete

Tree Grates

10,000

5/30/2010

3/19/2010

Complete

Facade Improvements

John Deere Landscapes Cooper & Company Nurseries Bourland Landscape, LLC

2/4/2010

Jorge and Candice Vasquez

5/20/2010 James Fertsch - 14 E Central

28,500

25,215

5/30/2011

1/7/2011

Complete

Facade, Sidewalks, Asbestos Survey and Demolition

5/20/2010 James Fertsch - 12 E Central

28,500

19,993

5/30/2011

7/23/2010

Complete

Facade, Sidewalks, Asbestos Survey and Demolition

5/20/2010 First Finance & Furniture

22,500

14,794

5/30/2011

10/15/2010

Complete

Facade, Sign and Demolition

10/7/2010 Temple G2K Development

35,250

31,529

12/31/2011

1/6/2012

Complete

Facade, Sidewalks and Landscaping

10/21/2010 Jimmy Palasota

27,500

7/31/2011

8/19/2011

Complete

Facade, Landscaping and Sign

11/4/2010 James & Jana Warren (JS Auto Sales) 807 S 25th Street

5,000

10/30/2011

1/28/2011

Complete

Residential Improvements for 807 S. 25th Street

11/4/2010 James & Jana Warren (JS Auto Sales) 1217 W Ave H

29,500

N/A

Expired

Facade, Landscaping, Sign, Irrigation and Demolition

3/17/2011 Victor D. Turley, P.E., R.P.L.S.

4/7/2011

5/19/2011 Brothers Empire LLC

30,000

5/19/2011 Temple Pro Ventures Commercial, LP

30,000

11/3/2011 Strasburger Enterprises

22,300

3/14/2012 Stepstool Investments, LLC

19,864

Rudy & Karen Gonzales (In The Mood Ballroom)

- 10/30/2011

9,985

7,997

9/20/2011

11/11/2011

Complete

Upgrade Fencing

15,000

12/31/2011

10/14/2011

Complete

Facade Improvements

N/A

Terminated

Façade, Sidewalk, Sign and Demolition

12/31/2012

12/7/2012

Complete

Utility Relocation

19,933

N/A

5/18/2012

Complete

Landscaping, Sidewalks and Tree Grates

18,532

N/A

10/5/2012

Complete

Façade, Sign, Sidewalks & Asbestos Survey and Abatement

- 12/31/2011

(Continued) Quarterly Financial Statements – for the three months ended 12.31.17

City of Temple, Texas Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) As of December 31, 2017 Contract/ Council Line # Award Date

Grantee

6/7/2012

Central Texas Kitchen Center

10/4/2012

Temple Pro Ventures Commercial, LP

Original Match Amount $

11/15/2012 Trawets Properties, Inc.

Actual City Match

Table VII (Continued)

Expiration Date

Payment Date

Improvement Status

Improvement Description

31,020 $

23,197

12/31/2012

12/7/2012

Complete

Façade, Sign, Sidewalks & Asbestos Survey and Abatement

44,000

42,597

12/30/2013

2/10/2014

Complete

Façade, Sign, Sidewalks, Asbestos Survey and Abatement, Landscaping and Demolition

29,000

5/15/2014

10/24/2014

Complete

Façade, Sign, Asbestos Survey and Abatement, Landscaping and Demolition

N/A

Expired

Façade, Sign, Asbestos Survey and Abatement, Landscaping, Sidewalks and Demolition Façade, Sign, Asbestos Survey and Abatement, Demolition and Landscaping

1/3/2013

Ponderosa Food Service Company Inc.

44,000

3/21/2013

R.J. Development

18,000

12,587

9/1/2013

11/5/2013

Complete

8/15/2013

United Way of Central Texas

42,000

32,605

2/1/2014

12/27/2013

Complete

Façade, Sign, Sidewalks, Landscaping and Demolition

11/7/2013

Vicken International Traders, LLC

40,000

12/1/2014

N/A

Expired

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

33,000

22,508

2/1/2015

11/21/2014

Complete

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

12/19/2013 GJT Future Management

8/21/2014

BJ's Restaurants, Inc.

43,000

6/30/2015

N/A

Expired

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

8/7/2015

Pignetti's (Ledia Marely, LLC)

11,270

8,931

12/1/2015

10/15/2015

Complete

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

8/7/2015

Heartland Resources, Inc.

10,040

8,651

12/1/2015

11/13/2015

Complete

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

8/7/2015

Wes's Burger Shack

24,950

24,550

N/A

11/13/2015

Complete

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

10/1/2015

Pool's Grocery

40,800

5/1/2016

N/A

Expired

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

11/5/2015

Rancier Investments 1, LLC

10,000

7/20/2016

N/A

Expired

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

2/18/2016

SJD Oak Ridge Investments, LLC

47,763

43,935

11/30/2016

12/9/2016

Complete

Façade, Sign, Sidewalks, Landscaping, Asbestos Abatement and Demolition

6/10/2016

Pop-A-Lock, Inc.

24,961

14,000

1/15/2017

2/13/2017

Complete

Façade, Sign, Sidewalks, Landscaping and Asbestos Abatement

7/7/2016

Casey Building, LLC

129,979

107,104

2/1/2017

12/14/2016

Complete

Façade, Sign, Sidewalks, Lighting and Asbestos Abatement

7/21/2016

Mo Flo Company, LLC

42,900

39,121

2/15/2017

8/14/2017

Complete

Façade, Sign, Sidewalks, Landscaping and Asbestos Abatement

57,218

56,803

10/30/2017

12/8/2017

Complete

Façade, Sign, Sidewalks, Landscaping and Asbestos Abatement

10/20/2016 Central Texas Castles, Ltd.

6/15/2017

BCMerc Holdings, LLC

36,000

6/14/2018

In Process

In Progress

Façade, Sign, Sidewalks, Asbestos Abatement and Demolition

6/15/2017

Ray Family Investments I, LLC

24,500

6/14/2018

In Process

In Progress

Façade, Sign, Landscaping and Demolition

6/15/2017

Aurora & ARS, LLC

22,500

6/14/2018

In Process

In Progress

Façade, Sign, Sidewalks, and Landscaping

1,673

11/15/2018

In Process

In Progress

Façade, Sign, Sidewalks, Asbestos Abatement and Demolition

14,429

11/15/2018

In Process

In Progress

Façade, Sign, Landscaping and Demolition

115,000

12/7/2018

In Process

In Progress

Façade, Sign, Sidewalks, and Landscaping

11/15/2017 Darling Décor & More

11/15/2017 Knob Creek Masonic Lodge

12/7/2017

Caelum Altus IV, LLC

$ 1,034,923 Budget Allocation Summary FY 2008-FY 2016 FY 2017 FY 2018 Committed/Encumbered/Pending Remaining Funds

808,151 100,000 162,000 (1,034,923) 35,228

Quarterly Financial Statements – for the three months ended 12.31.17

Quarterly Financial Statements â&#x20AC;&#x201C; for the three months ended 12.31.17

City of Temple 2 North Main Street Temple, Texas 76501 254-298-5631 www.templetx.gov