2019 - 4th Quarter Financial Statements by City of Temple

TEXAS

FOURTH QUARTER FINANCIAL STATEMENTS 2018/ 19 Prepared by the

Finance Department

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

QUARTERLY FINANCIAL STATEMENTS For the year ended 09.30.19 Prepared by:

City of Temple, Finance Department

Traci L. Barnard, CPA

Melissa A. Przybylski, CPA

Director of Finance

Assistant Director of Finance

Stacey Reisner, CPA

Jennifer Emerson

Treasury/Grants Manager

Director of Budget

Sherry M. Pogor

Erica Glover

Financial Analyst

Senior Accountant

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

TABLE OF CONTENTS 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............................ 20

A-5

Water and Wastewater Fund Statement of Net Position ....................................................................... 24

B-1

Statements of Revenues, Expenses, and Changes in Fund Net Position ...................................................... 26

B-2

Comparative Schedule of Operating Revenues ..................................... 27

B-3

Comparative Schedule of Operating Expenses by Department....................................................................................... 28

B-4

Comparative Statement of Revenues and Expenses – Actual and Budget................................................................................. 30

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

B-5

TABLE OF CONTENTS Page

Exhibit/Table

Special Revenue Funds Hotel-Motel Tax Fund – Comparative Balance Sheets ………...................................................... 32

C-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ...……........................................... 33

C-2

Detail Schedule of Expenditures – Actual and Budget ………................ 34

C-3

Drainage Fund – Comparative Balance Sheets ……......................................................... 35

D-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ……............................................. 36

D-2

Reinvestment Zone No. 1 Fund – Comparative Balance Sheets ……......................................................... 37

E-1

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

E-2

Capital Projects Schedule of Capital Projects Bond Proceeds & Related Expenditures – Summary of all Bond Issues .................................................................. 42

F-1

Utility System Revenue Bonds 2006, 2008, 2010, 2015, 2017 & 2019.. 43

F-2

Combination Tax & Revenue Certificates of Obligation Bonds 2012, 2014, 2016, 2018 & 2019………………………….…….... 45

F-3

Reinvestment Zone No. 1 Combination Tax & Revenue Certificates of Obligation Bonds 2013 ................................................ 47

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

F-4

TABLE OF CONTENTS Page

Exhibit/Table

Capital Projects (Continued) Schedule of Capital Projects Bond Proceeds & Related Expenditures (Continued) – Parks General Obligation Bonds 2015……........................................... 48

F-5

Combination Tax & Revenue Certificates of Obligation Bonds 2017…. 49

F-6

SECO LoanSTAR Loan Program 2017…………………………………... 50

F-7

Reinvestment Zone No. 1 Tax Increment Revenue Bonds 2018…….... 51

F-8

Limited Tax Notes 2019 …………………………………………………….52

F-9

Capital Improvement Program – Projects Underway/Scheduled ............................................................. 53

F-10

Projects Underway/Scheduled – Detail ................................................ 54

F-11

Project Status {Based on $’s} ............................................................... 65

F-12

Project Status {Based on # of Projects} ................................................ 66

F-13

Project Status {Based on Funding Source} ........................................... 67

F-14

Project Status {Based on Completion Date} ......................................... 68

F-15

Investments Schedule of Investment Allocations ..................................................... 71

G-1

Investment Portfolio – Market to Market .............................................. 72

G-2

Carrying Value and Fair Value Comparison ........................................ 73

G-3

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

TABLE OF CONTENTS Page

Exhibit/Table

Supplemental Financial Information Tables Fund Balance – General Fund ................................................................ 77

Schedule of Expenditures of Federal and State Awards......................... 78

Schedule of Expenditures of Federal and State Awards – By Project Type .................................................................................... 80

III

Hotel/Motel Tax Receipts – By Reporting Entity ..................................... 81

Historical Sales Tax Revenue – By Month .............................................. 82

Parks Escrow Funds – By Addition Name .............................................. 83

Strategic Investment Zones Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) ....................................................... 86

VII

Strategic Investment Zone Map (SIZ) ..................................................... 87

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

TRANSMITTAL LETTER November 21, 2019

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 year ended September 30, 2019. 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 Temple’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.

YEAR END REVIEW GENERAL FUND – The amount of revenues from various sources for the year ended September 30, 2019, as compared to the FY 2019 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

37,073 7,087 1,058 81 28,381 2,089 2,253

36,499 7,103 909 75 28,498 2,209 2,201

101.57% 99.77% 116.39% 108.00% 99.59% 94.57% 102.36%

78,022

77,494

100.68%

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

TRANSMITTAL LETTER Revenues compared to the amended budget for FY 2019 are at 101% with 100% of the year completed. A detail of the revenues as compared to budget is shown below: % of Budget 99.31% 102.69% 129.98% 99.77% 116.32% 107.63% 99.59% 94.59% 90.49%

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 year ended September 30, 2019, as compared to the FY 2019 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 leisure services Education Airport Debt Service: Principal Interest Total expenditures

16,493 34,454 3,327 7,448 9,248 1,717 2,499

402 40 $

75,627

Percent of Budget

18,177 35,696 3,856 7,825 10,818 1,866 2,735

91% 97% 86% 95% 85% 92% 91%

419 41

96% 98%

81,433

93%

Expenditures compared to the amended budget are at 93% with 100% of the year complete. Detail is provided below: Expenditures

% of Budget

Personnel Operations Capital Debt service

95.80% 88.67% 82.04% 96.02%

Detail of expenditures begins on page 19, Exhibit A-4 and A-5.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

TRANSMITTAL LETTER WATER/WASTEWATER FUND – Operating revenue has decreased by $3,313,838 over the same time as last fiscal year. Operating expenses increased by $1,247,512 compared to the same period of last fiscal year. Year-end financials for this fund begin on page 24. HOTEL-MOTEL FUND – The Hotel-Motel Fund is reported beginning on page 32. 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 35. 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. REINVESTMENT ZONE NO. 1 FUND – Reinvestment Zone No. 1 is reported beginning on page 37. The Reinvestment Zone No. 1 was created in 1982 as a Tax Increment Fund to aid in Industrial and Commercial expansion. The Zone maintains and makes improvements within the zone with the incremental taxes received from tax levies on an annual basis. These improvements may be made with operating capital or by issuing tax-supported debt. 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 42. 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 Investment Policy adopted by the City on August 24, 2018. The City’s primary investment objectives, in order of priority, are as follows: Safety Liquidity Yield

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

TRANSMITTAL LETTER As of September 30, 2019, the City had cash and investments with a carrying value of $180,183,000 and a fair value of $183,492,325. Total interest earnings for the year ended are $4,108,735. The investment schedules presented in Exhibit G-1 through G-3 are prepared in accordance with Generally Accepted Accounting Principles (GAAP). 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 71, Exhibit G-1 through G-3.

SUPPLEMENTAL INFORMATION – This section has details of General Fund balances and designations (page 77). 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; Director of Budget, 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

QUARTERLY FINANCIAL STATEMENTS – FOR THE YEAR ENDED 09.30.19

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.

CITY OF TEMPLE, TEXAS GENERAL FUND COMPARATIVE BALANCE SHEET September 30, 2019 and 2018

2019

Increase (Decrease)

2018

ASSETS Current Assets: Cash Investments Receivables (net of allowance for estimated

5,200

5,250

(50)

31,749,182

30,980,878

768,304

State sales tax

1,924,399

1,824,277

100,122

Accounts

1,303,141

1,284,237

18,904

218,640

218,685

(45)

182,144 133,870

178,479 178,156

3,665 (44,286)

46,941

65,145

(18,204)

349,837 145,944

340,748 152,246

9,089 (6,302)

36,059,298

35,228,101

204,651

258,281

(53,630)

Public safety

30,436

30,643

(207)

R.O.W. escrow

22,631

22,114

517

Parks escrow

274,155

418,610

(144,455)

Rob Roy MacGregor Trust - Library Total restricted assets

7,613 539,486

8,590 738,238

(977) (198,752)

uncollectible):

Franchise fees Ad valorem taxes - delinquent Due from other funds Due from other governments Inventories Prepaid items Total current assets

831,197

Restricted Assets: Drug enforcement

Total assets

$ 36,598,784

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

35,966,339

632,445

Exhibit A-1

2019

Increase (Decrease)

2018

LIABILITIES AND FUND BALANCES Vouchers payable

2,595,526

Retainage payable

3,448,709

(853,183)

156

378

1,502,352

1,355,236

Vacation and sick leave payable Deposits

644,800 37,499

642,300 40,586

2,500 (3,087)

Unearned revenues: Ad valorm taxes - delinquent

154,559

150,894

3,665

22,631

22,114

517

274,155

418,609

(144,454)

1,556,880

1,563,925

(7,045)

Gas franchise

304,001

332,983

(28,982)

Other

312,560

210,877

101,683

7,405,119

8,186,611

495,781

492,994

2,787

204,651

258,281

(53,630)

30,436

30,643

(207)

7,613

8,590

(977)

224,851

320,950

(96,099)

11,395

3,050

8,345

157,911

144,338

13,573

337,071

356,940

(19,869)

Capital projects

5,630,272

4,356,474

1,273,798

Purchases on order

1,961,384

1,675,168

286,216

20,132,300

29,193,665 $ 36,598,784

27,779,728 35,966,339

1,413,937 632,445

Accrued payroll

R.O.W. escrow Parks escrow Electric franchise

Total liabilities

(222) 147,116

(781,492)

Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Drug enforcement Public safety Rob Roy MacGregor Trust - Library Municipal court restricted fees Vital statistics preservation fund Public education channel Assigned to: Technology replacement

Unassigned Total fund balance Total liabilities and fund balances

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit A-2

GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

2019

2018

Analytical $

Budgeted Amounts Original

Variance with

Final

Actual

Final Budget

37,072,860

(Decrease) Actual

Prior yr.

Revenues: Taxes

Franchise fees

36,498,625

574,235

35,625,665

1,447,195

7,103,030

7,086,714

(16,316)

6,834,212

252,502

909,250

1,057,631

148,381

1,034,209

73,349

45,065

75,078

80,806

5,728

59,122

21,684

25,811,506

28,497,651

28,381,396

(116,255)

25,369,209

3,012,187

Fines

2,208,553

2,088,993

(119,560)

1,868,233

220,760

Interest and other

1,358,903

2,201,035

2,253,230

52,195

1,552,914

700,316

73,934,932

77,493,222

78,021,630

528,408

72,343,564

5,727,993

General government

17,319,141

18,176,912

16,492,695

1,684,217

15,104,412

1,388,283

Public safety

33,550,949

35,696,377

34,454,375

1,242,002

32,830,239

1,624,136

Highways and streets

3,682,733

3,856,002

3,327,057

528,945

3,312,864

14,193

Sanitation

6,697,894

7,825,097

7,447,987

377,110

6,600,412

847,575

12,128,621

12,684,489

10,964,398

1,720,091

11,115,784

(151,386)

2,321,547

2,735,331

2,499,133

236,198

2,553,849

(54,716)

Principal

136,634

419,335

401,569

17,766

108,767

292,802

Interest

14,314

40,759

40,232

527

14,087

26,145

75,851,833

81,434,302

75,627,446

5,806,856

71,640,414

3,987,032

(1,916,901)

(3,941,080)

2,394,184

6,335,264

703,150

1,740,961

Licenses and permits Intergovernmental Charges for services

Total revenues Expenditures:

Parks and recreation Airport Debt Service:

Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Transfers out: Transfers out - Grant Fund

(19,771)

(22,083)

2,312

Transfers out - Capital Projects

(908,334)

(595,473)

312,861

(418,518)

(176,955)

(1,506,800)

(1,503,119)

103,226

1,141,799

1,141,797

(2)

538,186

603,611

(1,403,574)

(1,293,106)

312,859

(1,405,534)

425,287

(3,320,475)

(5,234,186)

6,648,123

(702,384)

2,166,248

Transfers out - Debt Service Fund Issuance of lease Total other financing sources (uses)

(980,247)

(3,681)

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

27,779,728 $

24,459,253

1,413,937

27,779,728 $

22,545,542

27,779,728 $

29,193,665

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

6,648,123

28,482,112 $

27,779,728

(702,384) $

2,166,248

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit A-3

2019 Budgeted Amounts Original Final Taxes: Ad valorem: Property, current year Property, prior year Penalty and interest Total ad valorem taxes Non-property taxes: City sales Mixed beverage Occupation Bingo Total non-property taxes Total taxes Franchise Fees: Electric franchise Gas franchise Telephone franchise Cable franchise Water/Wastewater franchise Other Total franchise fees Licenses and permits: Building permits Electrical permits and licenses Mechanical Plumbing permit fees Contractor licenses Alarm permit fees Other Total licenses and permits Intergovernmental revenues: Federal grants State grants State reimbursements Department of Civil Preparedness Total intergovernmental revenues

13,527,275 141,350 90,000 13,758,625

2018

Actual

13,536,453 47,629 79,637 13,663,719

Variance with Final Budget

9,178 (93,721) (10,363) (94,906)

Actual

13,423,581 56,925 83,121 13,563,627

22,530,000 155,000 40,000 15,000 22,740,000 36,498,625

23,136,176 190,466 44,670 37,829 23,409,141 37,072,860

606,176 35,466 4,670 22,829 669,141 574,235

21,831,623 172,509 39,960 17,946 22,062,038 35,625,665

3,445,000 560,000 380,000 835,821 1,795,859 86,350 7,103,030

3,379,779 542,469 401,567 867,558 1,795,859 99,482 7,086,714

(65,221) (17,531) 21,567 31,737 13,132 (16,316)

3,249,425 518,950 399,239 845,621 1,721,410 99,567 6,834,212

605,500 36,000 18,000 96,000 10,000 24,000 119,750 909,250

637,948 44,154 23,030 115,742 32,350 24,560 179,847 1,057,631

32,448 8,154 5,030 19,742 22,350 560 60,097 148,381

597,093 62,472 52,724 135,975 14,880 22,015 149,050 1,034,209

8,352

21,113 8,900 8,352

33,584 5,500 8,352

12,471 (3,400) -

15,064 1,685 8,352

36,713 45,065

36,713 75,078

33,370 80,806

(3,343) 5,728

34,021 59,122 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

(Continued)

2019 Budgeted Amounts Original Final Charges for services: Library fees Recreational entry fees Summit recreational fees Hillcrest cemetery Golf course revenues Swimming pool Lions Junction water park Sammons indoor pool Vital statistics Police revenue Contractual services -proprietary fund County fire protection Curb and street cuts Other Solid waste collection - residential Solid waste collection - commercial Solid waste collection - roll-off Landfill contract Airport sales and rental Recreational services Fire department Subdivision fees Reinvestment Zone reimbursements Total charges for services

Fines: Court Animal pound Code enforcement Overparking Administrative fees Total fines Interest and other: Interest Lease and rental Sale of assets Insurance claims Payment in lieu of taxes Building rental - BOA bldg. Other Total Interest and other Total revenues

25,500 104,500 405,800 842,080 34,000 463,500 90,100 115,000 812,457

25,500 104,500 416,235 62,500 842,080 34,000 463,500 90,100 115,000 1,178,242

2018

Actual

30,272 83,628 411,726 85,635 706,010 48,670 465,592 66,339 152,412 1,325,852

Variance with Final Budget

4,772 (20,872) (4,509) 23,135 (136,070) 14,670 2,092 (23,761) 37,412 147,610

Actual

29,254 99,492 440,543 443,479 37,128 426,115 87,928 129,426 1,375,183

4,310,357 5,000 40,000 80,000 5,641,221 3,351,342 2,710,527 2,441,794 2,265,096 1,215,500 55,732 22,000 780,000 25,811,506

4,218,055 5,000 40,000 80,000 5,633,221 3,481,047 3,178,757 3,215,255 2,613,884 1,253,946 82,588 22,000 1,342,241 28,497,651

4,221,934 8,986 89,651 106,906 5,619,184 3,484,347 3,159,736 3,241,914 2,464,369 1,316,268 61,110 32,133 1,198,722 28,381,396

3,879 3,986 49,651 26,906 (14,037) 3,300 (19,021) 26,659 (149,515) 62,322 (21,478) 10,133 (143,519) (116,255)

4,127,979 5,983 69,847 89,098 5,198,061 3,229,411 2,924,373 2,028,996 2,619,637 1,262,332 56,236 33,898 654,810 25,369,209

1,479,853 49,000 20,000 659,700 2,208,553

1,444,027 48,309 5,897 8,070 582,690 2,088,993

(35,826) (691) 5,897 (11,930) (77,010) (119,560)

1,301,666 51,177 5,785 509,605 1,868,233

793,500 177,380 117,900 50,000 18,033 86,390 115,700 1,358,903 73,934,932

793,500 177,380 147,167 198,755 18,033 86,390 779,810 2,201,035 77,493,222

718,043 175,988 186,433 230,530 16,588 90,092 835,556 2,253,230 78,021,630

(75,457) (1,392) 39,266 31,775 (1,445) 3,702 55,746 52,195 528,408

499,175 356,185 171,412 242,697 18,033 88,591 176,821 1,552,914 72,343,564

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit A-4

2019 Budgeted Amounts Original Final General government: City council City manager General services Finance Purchasing City secretary Special services Legal City planning Information technology services Human resources Economic development Fleet services Inspections Facility services

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

Highways and streets: Street Traffic signals Engineering

Sanitation: Parks and recreation: Parks Recreation Administration Golf course Library

Airport: Debt service: Totals

198,269 1,238,347 1,693,584 575,779 485,397 1,636,037 928,428 711,381 2,981,528 1,000,757 2,517,875 1,213,784 604,175 1,533,800 17,319,141

215,269 1,416,504 1,775,323 588,916 509,041 1,447,901 1,046,187 731,009 3,168,316 974,705 2,746,968 1,227,729 638,379 1,690,665 18,176,912

2018

Actual

191,159 1,356,200 1,667,663 524,151 484,246 1,090,694 989,896 718,158 3,005,403 852,281 2,746,307 965,077 544,109 1,357,351 16,492,695

Variance with Final Budget

24,110 60,304 107,660 64,765 24,795 357,207 56,291 12,851 162,913 122,424 661 262,652 94,270 333,314 1,684,217

Actual

179,927 712,825 156,205 1,572,754 430,718 442,587 1,519,472 932,668 667,492 2,803,519 868,369 2,006,167 1,070,267 513,410 1,228,032 15,104,412

813,618 17,826,046 528,472 12,330,888 940,894 1,111,031 33,550,949

863,629 19,404,514 575,002 12,616,647 940,894 1,295,691 35,696,377

725,547 18,871,996 465,608 12,367,599 940,894 1,082,731 34,454,375

138,082 532,518 109,394 249,048 212,960 1,242,002

879,138 17,094,528 483,607 12,456,888 994,257 921,821 32,830,239

2,647,418 436,217 599,098 3,682,733

2,752,936 468,017 635,049 3,856,002

2,300,398 449,095 577,564 3,327,057

452,538 18,922 57,485 528,945

2,369,123 386,645 557,096 3,312,864

6,697,894

7,825,097

7,447,987

377,110

6,600,412

4,245,360 4,020,838 624,560 1,410,746 1,827,117 12,128,621

4,794,519 4,078,878 581,430 1,363,574 1,866,088 12,684,489

3,760,039 3,698,965 510,626 1,277,986 1,716,782 10,964,398

1,034,480 379,913 70,804 85,588 149,306 1,720,091

3,701,335 3,771,723 526,435 1,440,147 1,676,144 11,115,784

2,321,547

2,735,331

2,499,133

236,198

2,553,849

150,948 $ 75,851,833

460,094 $ 81,434,302

441,801 $ 75,627,446

18,293 5,806,856

122,854 $ 71,640,414

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit A-5

2019

Budgeted Amounts Original Final General government: City council: Personnel services Operations City manager: Personnel services Operations Capital outlay General 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 Legal: Personnel services Operations Capital outlay City planning: Personnel services Operations Capital outlay 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

35,740 162,529 198,269

2018

Variance with Final Budget

Actual

16,215 199,054 215,269

8,797 182,362 191,159

7,418 16,692 24,110

Actual

12,054 167,873 179,927

1,153,835 84,512 1,238,347

1,104,303 182,148 130,053 1,416,504

1,057,621 168,528 130,051 1,356,200

46,682 13,620 2 60,304

607,235 79,421 26,169 712,825

109,549 25,605 21,051 156,205

1,123,341 570,243 1,693,584

1,147,906 614,777 12,640 1,775,323

1,112,032 555,631 1,667,663

35,874 59,146 12,640 107,660

1,033,771 518,777 20,206 1,572,754

557,840 17,939 575,779

566,710 22,206 588,916

510,376 13,775 524,151

56,334 8,431 64,765

407,913 13,358 9,447 430,718

422,439 62,958 485,397

426,577 82,464 509,041

417,839 66,407 484,246

8,738 16,057 24,795

390,392 36,915 15,280 442,587

353,012 618,300 664,725 1,636,037

637,130 810,771 1,447,901

631,391 459,303 1,090,694

5,739 351,468 357,207

888,277 631,195 1,519,472

858,623 69,805 928,428

869,142 177,045 1,046,187

855,499 134,397 989,896

13,643 42,648 56,291

810,035 110,593 12,040 932,668

669,720 41,661 711,381

693,918 37,091 731,009

693,082 25,076 718,158

836 12,015 12,851

627,016 32,575 7,901 667,492

1,510,201 1,471,327 2,981,528

1,526,293 1,546,527 95,496 3,168,316

1,414,107 1,501,424 89,872 3,005,403

112,186 45,103 5,624 162,913

1,353,784 1,344,374 105,361 2,803,519

645,518 233,619 121,620 1,000,757

648,503 314,202 12,000 974,705

616,718 235,563 852,281

31,785 78,639 12,000 122,424

551,784 275,135 41,450 868,369

2,517,875 2,517,875

2,746,968 2,746,968

2,746,307 2,746,307

661 661

2,006,167 2,006,167

1,081,142 90,942 41,700 1,213,784

1,080,905 95,162 51,662 1,227,729

847,908 85,008 32,161 965,077

232,997 10,154 19,501 262,652

934,220 83,429 52,618 1,070,267 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit A-5 (Continued)

2019

Budgeted Amounts Original Final 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 Fire: Personnel services Operations Capital outlay Communications: Operations Code compliance: Personnel services Operations Capital outlay Total public safety Highways and streets: Street : Personnel services Operations Capital outlay Traffic signals: Personnel services Operations Capital outlay Engineering: Personnel services Operations Capital outlay Total highways and streets

524,128 48,047 32,000 604,175

530,522 48,047 59,810 638,379

2018

Actual $

484,987 31,311 27,811 544,109

Variance with Final Budget $

45,535 16,736 31,999 94,270

Actual $

432,408 76,246 4,756 513,410

828,643 551,657 153,500 1,533,800 17,319,141

834,000 535,429 321,236 1,690,665 18,176,912

691,273 437,482 228,596 1,357,351 16,492,695

142,727 97,947 92,640 333,314 1,684,217

644,143 559,057 24,832 1,228,032 15,104,412

740,742 72,876 813,618

699,067 72,875 91,687 863,629

667,226 45,635 12,686 725,547

31,841 27,240 79,001 138,082

709,531 52,288 117,319 879,138

15,278,328 1,964,718 583,000 17,826,046

15,718,627 1,715,704 1,970,183 19,404,514

15,457,984 1,526,732 1,887,280 18,871,996

260,643 188,972 82,903 532,518

14,901,147 1,475,675 717,706 17,094,528

437,544 90,928 528,472

438,032 107,460 29,510 575,002

348,038 88,060 29,510 465,608

89,994 19,400 109,394

390,757 73,845 19,005 483,607

11,224,974 1,040,914 65,000 12,330,888

11,312,706 1,063,535 240,406 12,616,647

11,169,813 957,822 239,964 12,367,599

142,893 105,713 442 249,048

11,260,631 1,027,318 168,939 12,456,888

940,894 940,894

994,257 994,257

692,746 341,285 77,000 1,111,031 33,550,949

767,517 322,783 205,391 1,295,691 35,696,377

767,517 246,825 68,389 1,082,731 34,454,375

75,958 137,002 212,960 1,242,002

658,259 174,923 88,639 921,821 32,830,239

1,229,901 1,298,517 119,000 2,647,418

1,228,243 1,297,484 227,209 2,752,936

1,113,682 1,074,396 112,320 2,300,398

114,561 223,088 114,889 452,538

1,109,169 1,184,562 75,392 2,369,123

345,634 90,583 436,217

377,298 90,719 468,017

362,090 87,005 449,095

15,208 3,714 18,922

314,427 72,128 90 386,645

496,313 102,785 599,098 3,682,733

501,303 102,785 30,961 635,049 3,856,002

455,327 91,276 30,961 577,564 3,327,057

45,976 11,509 57,485 528,945

484,253 68,361 4,482 557,096 3,312,864 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit A-5 (Continued)

2019

Budgeted Amounts Original Final Sanitation: Personnel services Operations Capital outlay Total sanitation

Parks & recreation: Parks Personnel services Operations Capital outlay Recreation Personnel services Operations Capital outlay Administration Personnel services Operations Capital outlay Golf course Personnel services Operations Capital outlay Library: Personnel services Operations Capital outlay Total parks & recreation Airport: Personnel services Operations Capital outlay Total airport Debt service: Principal Interest Total debt service Total

2,765,787 3,843,658 88,449 6,697,894

2,726,718 4,992,145 106,234 7,825,097

2018

Actual $

2,678,953 4,662,800 106,234 7,447,987

Variance with Final Budget $

47,765 329,345 377,110

Actual $

2,361,860 4,069,731 168,821 6,600,412

1,849,237 2,273,123 123,000 4,245,360

1,828,669 2,480,206 485,644 4,794,519

1,600,451 1,779,900 379,688 3,760,039

228,218 700,306 105,956 1,034,480

1,632,434 1,658,068 410,833 3,701,335

2,405,125 1,543,243 72,470 4,020,838

2,432,414 1,545,591 100,873 4,078,878

2,256,597 1,386,765 55,603 3,698,965

175,817 158,826 45,270 379,913

2,268,353 1,425,624 77,746 3,771,723

403,181 221,379 624,560

358,884 222,546 581,430

324,958 185,668 510,626

33,926 36,878 70,804

396,485 119,795 10,155 526,435

808,698 498,822 103,226 1,410,746

817,588 490,796 55,190 1,363,574

785,786 437,010 55,190 1,277,986

31,802 53,786 85,588

719,950 383,163 337,034 1,440,147

1,260,534 566,583 1,827,117 12,128,621

1,279,163 586,925 1,866,088 12,684,489

1,220,908 495,874 1,716,782 10,964,398

58,255 91,051 149,306 1,720,091

1,140,575 524,208 11,361 1,676,144 11,115,784

885,738 1,385,809 50,000 2,321,547

885,979 1,777,660 71,692 2,735,331

744,002 1,715,440 39,691 2,499,133

141,977 62,220 32,001 236,198

845,738 1,706,713 1,398 2,553,849

136,634 14,314 150,948

419,335 40,759 460,094

401,569 40,232 441,801

17,766 527 18,293

108,767 14,087 122,854

75,851,833

81,434,302

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

75,627,446

5,806,856

71,640,414

WATER & WASTEWATER ENTERPRISE FUND FINANCIALS

The Water & Wastewater Fund is 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.

CITY OF TEMPLE, TEXAS STATEMENT OF FUND NET POSITION PROPRIETARY FUND September 30, 2019 (With comparative amounts for September 30, 2018) Business-type Activities-Enterprise Fund Water and Wastewater Increase 2019

2018

(Decrease)

ASSETS Current assets: Cash

Investments

7,050

5,050

2,000

24,952,073

30,071,103

(5,119,030)

2,012,868

2,027,722

(14,854)

Restricted cash and investments: Revenue bond debt service Customer deposits

782,109

749,541

30,694,208

31,867,758

(1,173,550)

2,094,485

2,985,706

(891,221)

Accounts receivable

154,395

549,295

(394,900)

Inventories

296,696

270,646

26,050

Prepaid items

220,531

217,935

2,596

61,214,415

68,744,756

(7,530,341)

3,238,062

Construction account Customer receivables

Total current assets

32,568

Noncurrent assets: Capital assets: Land Buildings

49,272,832

48,838,737

434,095

Improvements other than buildings

196,546,794

196,156,933

389,861

Machinery, furniture and equipment

13,139,765

13,001,434

138,331

Less accumulated depreciation Construction in progress Total capital assets (net of accumulated depreciation) Total noncurrent assets Total assets

262,197,453

261,235,166

(127,921,870)

(120,958,541)

(6,963,329)

962,287

60,908,557

31,774,562

29,133,995

195,184,140

172,051,187

23,132,953

195,184,140

172,051,187

23,132,953

256,398,555

240,795,943

15,602,612

1,883,574

2,098,835

(215,261)

DEFERRED OUTFLOWS OF RESOURCES Deferred amounts on refunding Deferred amounts of contributions

499,673

Deferred amounts of changes in assumptions

60,797

Difference in expected and actual experience

136,497

2,580,541

2,795,802

(215,261)

Total outflows of resources

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit B-1

Business-type Activities-Enterprise Fund Water and Wastewater Increase 2019

2018

(Decrease)

LIABILITIES Current liabilities: Vouchers and contracts payable

1,996,954

3,376,398

(1,379,444)

Retainage payables

682,767

775,277

(92,510)

Accrued payroll

166,311

128,077

38,234

Unearned revenues

70,641

Customer deposits

782,109

749,541

32,568

Accrued interest - revenue bonds

754,384

724,275

30,109

7,539,237

6,571,530

967,707

11,992,403

12,395,739

(403,336)

124,161,948

109,350,554

14,811,394

Compensated absences payable

361,986

346,027

15,959

Other post-employment benefits payable

785,048

Net supplemental death benefits payable

252,091

2,927,428

Current maturities of long-term liabilities Total current liabilities Noncurrent liabilities: Revenue bonds payable

Net pension liability Notes payable Total noncurrent liabilities Total liabilities

7,316

14,418

128,495,817

113,675,566

14,820,251

(7,102)

140,488,220

126,071,305

14,416,915

490,452

92,073,889

85,851,741

6,222,148

1,258,484

1,303,447

(44,963)

24,668,051

29,874,800

(5,206,749)

$ 118,000,424

$ 117,029,988

DEFERRED INFLOWS OF RESOURCES Difference in projected and actual investment earnings Total inflows of resources NET POSITION Net investment in capital assets Restricted for: Debt service Unrestricted Total net position

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

970,436

CITY OF TEMPLE, TEXAS

Exhibit B-2

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUND For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) Business-type Activities-Enterprise Fund Water and Wastewater Increase 2019

2018

(Decrease)

Water service

$ 17,651,823

$ 20,400,500

Sewer service

12,028,617

12,632,819

(604,202)

2,233,241

2,194,200

39,041

31,913,681

35,227,519

Personnel services

5,519,075

5,201,564

317,511

Supplies

1,571,823

1,710,390

(138,567)

Repairs and maintenance

1,219,334

1,219,255

Operating revenues: Charges for sales and services:

Other Total operating revenues

(2,748,677)

(3,313,838)

Operating expenses:

Depreciation

7,105,158

6,909,604

195,554

12,956,172

12,083,237

872,935

28,371,562

27,124,050

1,247,512

3,542,119

8,103,469

(4,561,350)

Interest income

1,255,800

1,072,980

182,820

Interest expense

(3,837,738)

(3,782,788)

(54,950)

(2,581,938)

(2,709,808)

127,870

Other services and charges Total operating expenses Operating income Nonoperating revenues (expenses):

Total nonoperating revenues (expenses) Income before transfers and contributions

960,181

5,393,661

(4,433,480)

10,255

16,401

(6,146)

970,436

5,410,062

(4,439,626)

117,029,988

111,784,470

Contributions-TxDot Change in net position Total net position - beginning Prior period adjustment Total net assets - restated, beginning Total net position - ending

(164,544)

117,029,988

111,619,926

$ 118,000,424

$ 117,029,988

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

5,245,518 164,544 5,410,062 $

970,436

CITY OF TEMPLE, TEXAS

Exhibit B-3

WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULES OF OPERATING REVENUES For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) Increase 2019

2018

(Decrease)

Current water service: Residential Commercial Effluent Wholesale Total water service

8,684,460

$ 10,093,243

(1,408,783)

6,949,336

8,086,404

(1,137,068)

991,431

1,122,671

(131,240)

1,026,596

1,098,182

(71,586)

17,651,823

20,400,500

(2,748,677)

6,871,839

6,904,192

(32,353)

Current wastewater service: Residential Commercial

5,156,778

5,728,627

(571,849)

12,028,617

12,632,819

(604,202)

Transfers and rereads

182,476

184,625

(2,149)

Penalties

435,647

437,420

(1,773)

Reconnect fees

291,310

304,335

(13,025)

Tap fees

308,730

301,089

7,641

1,015,078

966,731

48,347

2,233,241

2,194,200

39,041

$ 31,913,681

$ 35,227,519

Total wastewater service Other:

Other sales Total other Total operating revenues

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

(3,313,838)

CITY OF TEMPLE, TEXAS

Exhibit B-4

WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULES OF OPERATING EXPENSES BY DEPARTMENT For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) Increase 2019

2018

(Decrease)

Administrative: Personnel services

Supplies Repairs and maintenance Other services and charges

783,184

691,086

92,098

32,190

27,158

5,032

3,702

3,148

554

5,957,997

5,668,462

289,535

6,777,073

6,389,854

387,219

Water treatment and production: Personnel services

1,113,488

1,198,987

(85,499)

Supplies

950,718

1,092,223

(141,505)

Repairs and maintenance

441,641

424,296

1,848,863

1,915,684

(66,821)

4,354,710

4,631,190

(276,480)

1,180,110

1,051,616

128,494

Supplies

233,188

230,459

2,729

Repairs and maintenance

487,804

530,449

(42,645)

Other services and charges

103,515

85,488

18,027

2,004,617

1,898,012

106,605

Personnel services

401,834

387,947

13,887

Supplies

172,794

190,101

(17,307)

33,440

32,890

550

303,393

294,328

9,065

911,461

905,266

6,195

Other services and charges

17,345

Distribution system: Personnel services

Metering:

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

1,121,584

1,051,323

70,261

Supplies

160,706

144,863

15,843

Repairs and maintenance

230,991

199,716

31,275

Other services and charges

190,279

130,641

59,638

1,703,560

1,526,543

177,017

Wastewater treatment and disposal: Supplies Other services and charges $

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

2,811

3,506,311

3,028,561

477,750

3,509,122

3,028,561

480,561

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULES OF OPERATING EXPENSES BY DEPARTMENT For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit B-4 (Continued)

2019 Water collection offices: Personnel services Supplies Repairs and maintenance Other services and charges

556,430 9,611 20,264 1,030,424 1,616,729

Water purchasing: Personnel services Supplies Repairs and maintenance Other services and charges

Totals

2018 $

524,607 15,545 22,669 942,403 1,505,224

31,823 (5,934) (2,405) 88,021 111,505

69,013 751 1,115 5,711 76,590

73,067 3,872 3,621 6,943 87,503

(4,054) (3,121) (2,506) (1,232) (10,913)

293,432 9,054 377 9,679 312,542

222,931 6,169 2,466 10,727 242,293

70,501 2,885 (2,089) (1,048) 70,249

7,105,158

6,909,604

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

Depreciation

Increase (Decrease)

28,371,562

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

27,124,050

195,554 $

1,247,512

CITY OF TEMPLE, TEXAS

Exhibit B-5

WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE STATEMENTS OF REVENUES & EXPENSES, ACTUAL AND BUDGET For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) 2019

2018 % of

Actual

Budget

Actual

Budget

19 vs. 18 % of

Increase

Budget

(Decrease)

Operating revenues: Water service

$ 16,660,392 $ 18,574,662

Sewer service

89.69%

$ 19,277,829 $ 18,258,884

105.58% $

(2,617,437)

12,028,617

12,881,780

93.38%

12,632,819

12,701,253

99.46%

(604,202)

991,431

1,050,000

94.42%

1,122,671

775,000

144.86%

(131,240)

2,233,241

2,220,498

100.57%

2,194,200

2,059,627

106.53%

31,913,681

34,726,940

91.90%

35,227,519

33,794,764

104.24%

Personnel services

5,519,075

6,031,509

91.50%

5,201,564

5,405,207

96.23%

317,511

Supplies

1,571,823

1,889,354

83.19%

1,710,390

1,913,609

89.38%

(138,567)

Repairs and maintenance

1,219,334

1,307,724

93.24%

1,219,255

1,480,547

82.35%

Depreciation

7,105,158

7,100,000

100.07%

6,909,604

6,500,000

106.30%

195,554

12,956,172

13,711,737

94.49%

12,083,237

13,501,684

89.49%

872,935

28,371,562

30,040,324

94.44%

27,124,050

28,801,047

94.18%

1,247,512

3,542,119

4,686,616

75.58%

8,103,469

4,993,717

162.27%

(4,561,350)

Interest income

1,255,800

1,301,823

96.46%

1,072,980

752,914

142.51%

182,820

Interest expense

(3,837,738)

(5,559,200)

69.03%

(3,782,788)

(4,736,152)

79.87%

(54,950)

(2,581,938)

(4,257,377)

(2,709,808)

(3,983,238)

Effluent Other Total operating revenues

39,041 (3,313,838)

Operating expenses:

Other services and charges Total operating expenses Operating income Nonoperating revenues (expenses):

Total nonoperating revenues (expenses) Income before transfers and contributions Contributions-TxDot Net income

127,870

960,181

429,239

5,393,661

1,010,479

(4,433,480)

10,255

155,349

6.60%

16,401

215,000

7.63%

(6,146)

584,588

970,436 $

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

5,410,062 $

1,225,479

- $

(4,439,626)

SPECIAL REVENUE FUND FINANCIALS

Special Revenue Fund is used to account for specific revenue that are legally restricted to expenditures for particular purposes.

Hotel-Motel Fund: To account for the levy and utilization of the hotel-motel room tax. State law requires that the revenue from this tax be used for advertising and promotion of the City.

Drainage Fund: To account for the levy and assessment of the drainage fee.

Reinvestment Zone Fund: To account for ad valorem taxes levied on captured value increments of growth in real property values in a designated zone. The tax revenue derived from this increment are to be spent on public improvements within the designated z one.

CITY OF TEMPLE, TEXAS

Exhibit C-1

HOTEL/MOTEL FUND COMPARATIVE BALANCE SHEETS September 30, 2019 and 2018 2019

2018

ASSETS Cash

Investments

4,600

1,548,183

1,409,017

162,778

174,221

583

Inventories

14,127

14,503

Prepaid items

17,078

7,973

Other assets

18,561

$ 1,765,327

$ 1,629,458

Accounts receivable Due from other governments

Total assets LIABILITIES AND FUND BALANCES Liabilities: Vouchers & contracts payable

63,166

73,445

Accrued payroll

35,676

27,085

Vacation and sick leave payable

22,897

Deposits Total liabilities

57,877

61,468

179,616

184,895

31,205

22,476

12,690

11,631

1,541,816

1,410,456

1,585,711

1,444,563

$ 1,765,327

$ 1,629,458

Fund Balance: Nonspendable: Inventory and prepaid items Restricted for: Museum Hotel/Motel Fund Total fund balance Total liabilities and fund balances

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS HOTEL/MOTEL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit C-2

2019

2018

Budgeted Amounts

Variance with

Original

Final

Actual

Final Budget

$ 1,542,500

$ 1,546,938

$ 1,773,302

367,000 90,100

428,225 90,100

478,002 76,242

Actual

Revenues: Taxes

226,364

$ 1,593,331

Charges for services: Civic center Railroad Museum Visitor center Interest and other Total revenues

49,777 (13,858)

404,543 50,841

800

1,500

1,886

386

6,445

27,600

39,167

11,567

90,761

2,028,000

2,094,363

2,368,599

274,236

2,145,921

Expenditures: Civic center

1,014,879

1,186,159

1,070,156

116,003

1,201,533

Railroad museum

475,125

579,418

513,301

66,117

505,097

Tourism marketing

637,670

703,494

640,470

63,024

486,132

3,262

3,261

3,264

264

263

260

2,131,200

2,472,596

2,227,451

245,145

2,196,286

141,148

519,381

Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures

(103,200)

(378,233)

(50,365)

Other financing sources: Lease Proceeds Total other financing sources

13,345

141,148

519,381

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

(103,200) 1,444,563 $ 1,341,363

(378,233) 1,444,563 $ 1,066,330

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

1,444,563 $ 1,585,711

519,381

(37,020) 1,481,583 $ 1,444,563

CITY OF TEMPLE, TEXAS

Exhibit C-3

HOTEL/MOTEL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) 2019

2018

Budgeted Amounts Original

Variance with

Final

Actual

Final Budget

Actual

Civic center: Personnel services Operations Capital outlay

697,270 301,109

728,801 352,371

728,767

318,900

34 33,471

742,830 337,796

16,500

104,987

22,489

82,498

120,907

1,014,879

1,186,159

1,070,156

116,003

1,201,533

Personnel services

312,586

315,870

282,121

33,749

293,846

Operations

162,539

171,475

141,696

29,779

192,616

Railroad museum:

Capital outlay

92,073

89,484

2,589

18,635

475,125

579,418

513,301

66,117

505,097

Personnel services

233,900

229,367

226,134

3,233

138,489

Operations

403,770

468,206

408,416

59,790

302,475

Tourism marketing:

Capital outlay

5,921

5,920

45,168

637,670

703,494

640,470

63,024

486,132

3,262

3,261

3,264

264

263

260

3,526

3,525

3,524

$ 2,131,200

$ 2,472,596

$ 2,227,451

245,145

$ 2,196,286

Debt service: Principal Interest

Totals

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit D-1

DRAINAGE FUND COMPARATIVE BALANCE SHEETS September 30, 2019 and 2018 2019

2018

$ 2,532,442

$ 2,196,372

126,917

139,609

$ 2,659,359

149 $ 2,336,130

ASSETS Investments Accounts receivable Prepaid items Total assets LIABILITIES AND FUND BALANCES Liabilities: Vouchers & contracts payable Retainage payable

92,564

155,177

1,011

Accrued payroll

22,465

20,329

Vacation and sick leave payable

19,894

17,068

Total liabilities

135,934

192,574

2,523,425

2,143,556

2,523,425 $ 2,659,359

2,143,556 $ 2,336,130

Fund Balance: Committed to: Drainage Total fund balance Total liabilities and fund balances

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS DRAINAGE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018)

Exhibit D-2

2019

2018

Budgeted Amounts

Variance with

Original

Final

Actual

$ 2,720,000

$ 2,698,046

Final Budget

Actual

Revenues: Drainage fees Interest and other Total revenues

(21,954) 14,584

$ 2,705,091

34,500

49,084

2,754,500

2,747,130

1,030,622

1,040,232

797,549

242,683

770,158

588,303

563,112

410,612

152,500

243,674

871,406

2,072,100

894,931

1,177,169

1,145,706

2,490,331

3,675,444

2,103,092

1,572,352

2,159,538

1,564,982

590,589

(7,370)

45,036 2,750,127

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

264,169

(920,944)

644,038

(264,169)

(262,332)

(264,169)

(262,332)

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

(1,185,113)

2,143,556 $ 2,143,556

379,869

1,564,982

328,257

2,143,556

1,815,299

958,443

$ 2,523,425

$ 1,564,982

$ 2,143,556

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit E-1

REINVESTMENT ZONE NO. 1 COMPARATIVE BALANCE SHEET September 30, 2019 and 2018 Increase 2019

2018

(Decrease)

$ 16,197,684

$ 15,232,680

122,576

4,082,251

(3,959,675)

3,187

639,023

(635,836)

96,859

510,923

(414,064)

16,420,306

20,464,877

(4,044,571)

2,102,595

2,091,351

21,420,673

25,002,881

(3,582,208)

23,523,268

27,094,232

(3,570,964)

$ 39,943,574

$ 47,559,109

$ (7,615,535)

$ (1,543,624)

ASSETS Current assets: Investments

965,004

Receivables (net of allowance for estimated uncollectible): Ad valorem taxes Accounts receivable Due from other governments Total current assets Restricted assets: Reserve for debt service Bond proceeds Total restricted assets Total assets

11,244

LIABILITIES AND FUND BALANCES Current liabilities: Vouchers and contracts payable

693,593

2,237,217

Retainage payable

563,515

157,598

405,917

Unearned revenues

122,576

98,696

23,880

1,379,684

2,493,511

(1,113,827)

Vouchers and contracts payable

156,532

821,457

(664,925)

Retainage payable

123,636

101,455

22,181

280,168

922,912

(642,744)

1,659,852

3,416,423

(1,756,571)

Debt service

2,102,595

2,091,351

Construction

21,140,505

24,079,969

(2,939,464)

15,040,622

17,971,366

(2,930,744)

38,283,722 $ 39,943,574

44,142,686 $ 47,559,109

(5,858,964) $ (7,615,535)

Total current liabilities Liabilities from restricted assets:

Total liabilities from restricted assets Total liabilities

Fund Balance: Restricted for: 11,244

Committed to: Reinvestment Zone No. 1 Projects Total fund balance Total liabilities and fund balances

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit E-2

REINVESTMENT ZONE #1 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET {DETAIL} For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) 2019

Actual

Budget

2018

Analytical

Variance

Increase

Favorable

(Decrease)

(Unfavorable)

Actual

Prior yr.

REVENUES: Taxes

$ 17,664,211

$ 17,779,208

Interest

949,415

540,000

409,415

267,210

Leases

9,165

41,266

(32,101)

Miscellaneous reimbursements

625,000

8,716

616,284

Proceeds on sale of land

197,846

625,396

72,958

36,000

36,958

58,315

14,643

330,284

414,802

(84,518)

805,198

(474,914)

19,848,879

19,395,010

453,869

26,991,371

(7,142,492)

License and permits Grants Total revenues

(114,997)

$ 25,185,270

(7,521,059) 682,205

(427,550)

EXPENDITURES: Administrative Professional

91,302

180,565

89,263

79,526

11,776

Other contracted services

720,000

330,000

390,000

Downtown non-capital improvements

478,721

622,241

143,520

324,810

153,911

Contractual obligation - TEDC

200,000

70,000

525,000

455,000

70,000

Strategic Investment Zone - Grants Downtown Corridor Enhancement - Hawn Hotel Mixed Use Master Plan-Corporate Campus Downtown Neighborhood Overlay

700,000

129,070

250,000

120,930

129,070

84,600

100,000

15,400

84,600

Intergovernmental: Reimbursement to TISD

27,563

5,000,000

(5,000,000)

1,773,693

3,325,369

1,551,676

5,934,336

(4,160,643)

General Rail Spur Improvements

69,632

185,324

115,692

26,776

42,856

General Roadway Improvements

259,679

440,000

180,321

259,679

Total administrative expenditures Capital Improvements General Administrative Expenditures

Temple Industrial Park Receiving & Delivery Tracks Rail Backage Road & Rail Improvements

21,920

1,421,206

1,500,000

78,794

(21,920) 1,421,206

Corporate Campus Park Pepper Creek Trail Hwy 36 to McLane Parkway Corporate Campus Land

144,889

(144,889)

758

182,422

181,664

567,578

(566,820)

1,152,773

1,156,208

3,435

2,035,343

(882,570)

Bioscience Park Crossroads Park at Pepper Creek Trail Outer Loop Little Elm Sewer

749,157

841,626

92,469

1,131,928

(382,771)

Outer Loop (IH 35 to McLane Parkw ay)

274,245

1,080,485

806,240

1,911,886

(1,637,641)

Outer Loop (McLane Parkw ay to Central Point Pkw y)

58,774

8,276,209

8,217,435

16,135

42,639

Outer Loop Phase V

378,210

2,651,985

2,273,775

168,015

210,195

Outer Loop Phase VI

812,228

3,338,621

2,526,393

395,529

416,699

12,310

13,100

790

109,900

East Outer Loop

(97,590) (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit E-2

REINVESTMENT ZONE #1

(Continued)

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET {DETAIL} For the year ended September 30, 2019 (With comparative amounts for the year ended September 30, 2018) 2019

Actual

2018

Budget

Analytical

Variance

Increase

Favorable

(Decrease)

(Unfavorable)

Actual

Prior yr.

Downtown Improvements Santa Fe Plaza

Downtown City Center/Hawn Santa Fe Market 1st Street and Avenue A Concept 1st Street from Avenue A to Avenue B 1st Street from Avenue A to Central Avenue 1st Street Parking Garage City Center {4th & Central} Parking Garage

4,877,314

5,187,664

310,350

3,563,313

1,314,001

316,135

2,141,030

1,824,895

58,970

257,165

2,091,397

2,503,251

411,854

1,090,834

1,000,563

19,930

38,107

18,177

257,893

272,565

1,275,000

1,002,435

(237,963)

1,438,000

62,901

1,071,550

1,008,649

62,901

272,565

66,000

568,450

502,450

66,000

Avenue C from Main Street to 24th Street

425,782

2,740,000

2,314,218

425,782

Central/Adams Corridor Concept

209,905

325,000

115,095

209,905

3rd Street Corridor Enhancement

123,130

125,000

1,870

123,130

182,935

9,073

62,773

53,700

12,027

(2,954) (129,840)

TMED Loop 363 Frontage Road {UPRR to 5th} 31st Street/Loop 363 Improvements 31st Street and Avenue R Concept

129,840

31st Street Monumentation

450,000

Ave U TMED Ave to 1st Street

217,197

Veteran's Memorial Blvd Phase II

(217,197)

118,500

70,544

72,789

2,245

1,686,761

964,213

1,075,000

110,787

1,580,412

Draughon-Miller Regional Airport FBO Center & Parking

40,390

442,340

401,950

118,860

(78,470)

Corporate Hangar Phase IV

22,160

22,560

400

209,440

(187,280)

Airport Maintenance Improvements

86,488

635,000

548,512

86,488

1,707,244

2,216,570

509,326

230,430

1,476,814

59,700

60,000

300

59,700

109,908

155,150

45,242

109,908

16,723,751

42,572,649

25,848,898

15,685,876

1,037,875

Bond principal

4,745,000

4,150,000

595,000

Bond interest

2,463,083

1,616,351

179,452

South 1st Street

(1,616,217)

Airport Improvements Taxiway for Airport Corporate Hangar Phase III

964,213 (1,580,412)

Gateway Projects North 31st Street (Nugent to Central) East/West IH 35 Gateway Adams & Central Ave Bicycle & Pedestrial Improvements Total capital improvements Debt Service

Bond issuance costs Fiscal agent fees

846,732 (179,452)

2,316

3,200

884

2,016

300

Total debt service

7,210,399

7,211,283

884

5,947,819

1,262,580

Total expenditures

25,707,843

53,109,301

27,401,458

27,568,031

(1,860,188)

(5,858,964)

(33,714,291)

27,855,327

Excess (deficiency) of revenues over expenditures

(576,660)

(5,282,304)

Other financing sources (uses): Original issue premium

910,440

Bond discount

(295,988)

Bond proceeds

23,565,000

(23,565,000)

24,179,452

(24,179,452)

27,855,327

23,602,792

(29,461,756)

Total other financing sources

(910,440) 295,988

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

(5,858,964)

(33,714,291)

44,142,686

20,539,894

$ 38,283,722

$ 10,428,395

$ 27,855,327

$ 44,142,686

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

23,602,792 $

(5,858,964)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CAPITAL PR OJECTS

The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital. • 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 contractual services. • Purchase of major equipment (assets) costing $10,000 or more with a useful lie 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.

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES As of September 30, 2019

Exhibit

Bond Issue

Focus of Issue

F-2

2006, 2008, 2010, 2015, 2017 & 2019 Utility Revenue Bond Issue (Fund 561)

Various Utility Infrastructure Improvements

F-3

2012, 2014, 2016, 2018 & 2019 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 365)

F-4

Issue Proceeds

Exhibit F-1

Adjusted Bond Fund Revenues

Total Project Costs (1)

Remaining Funds (2)

$ 137,720,133

142,800,037

140,594,571

Street Improvements

103,838,460

109,666,996

106,499,874

3,167,122

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

Various Reinvestment Zone Infrastructure Improvements

25,313,032

25,559,887

25,417,075

142,812

F-5

2015 Parks General Obligation Bond Issue (Fund 362)

Parks Infrastructure Improvements

27,786,449

28,324,690

27,867,298

457,392

F-6

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

Drainage Improvements

4,049,422

6,845,466

6,710,722

134,744

F-7

2017 LoneSTAR Loan (Fund 358)

Facility Improvements

2,803,109

F-8

2018 Reinvestment Zone No. 1 Tax Increment Revenue Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

24,179,452

24,712,425

24,687,451

24,974

F-9

2019 Limited Tax Notes (Fund 364)

Capital Streets and Sanitation Equipment

1,210,000

1,334,504

1,329,085

5,419

$ 326,900,057

$ 342,047,114

$ 335,909,185

2,205,466

6,137,929

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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit F-2

SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES UTILITY SYSTEM REVENUE BONDS 2006, 2008, 2010, 2015, 2017 & 2019 - WATER/SEWER CAPITAL PROJECTS FUND 561 For the period beginning October 11, 2006 and ending September 30, 2019 Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ 113,678,674

Prior Issues FY 2007 - FY 2017

$ 109,190,000

7,276,813

Current Issue {September 2019}

20,705,000

(1)

Estimated Costs to Complete Projects

19,639,084

Issuance Premium

$ 140,594,571

7,825,133

Interest Income

(2)

3,149,765

Reimbursement Received from TxDOT

1,930,139 $ 142,800,037

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Completed Projects - Prior to FY 2019

Charter Oak Water Line, Phase II Leon River Trunk Sewer, Lift Station and Force Main

TCIP - Hogan Road Waterline Improvements Bird Creek, Phase III Const.; Phase IV & V Design

Leon River Interceptor {Design & ROW} Temple-Belton WWTP Expansion, Phase 2 {Design Only} WTP Improvements - Tasks 1-3 (Prelim Eng Only)

TCIP - Outer Loop, Phase III-B

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

1,323,932

1,323,933

887,129

901,817

76,795,849

(10,072,853)

66,722,996

3,000,000

1,862,190

4,862,190

1,323,933

901,817

66,722,996

1,111,396

3,750,794

4,862,190

5,949,371

1,850,000

(50,220)

1,799,780

1,672,294

127,486

1,799,780

1,415,528

1,020,000

108,701

1,128,701

108,700

1,020,001

1,128,701

750,000

489,623

1,239,623

1,000,000

(757,168)

242,832

600,000

610,000

550,000

1,160,000

1,159,999

8,200,000

(793,860)

7,406,140

7,378,798

27,342

7,406,140

495,482

1,500,000

112,349

1,612,349

2,700,000

275,100

2,975,100

Ferguson Park Utility Design

300,000

75,600

224,400

300,000

WTP Chlorine Storage Safety

95,636

Old Town South Sewer Line (3rd, 11th, 9th St) Shallowford Lift Station Reconstruction & Relocation Jackson Park Vicinty Water & Wastewater Line Impr

Bird Creek Intereceptor, Phase V Force Main - Shallowford to Temple-Belton Plant

TCIP - Kegley Road, Phase III & IV {Design}

39,600

WTP Improvements - Tasks 3 - Lagoon Improvements

3,500,000

(3,221,403)

278,597

WTP Improvements - Tasks 3 Intake Recoating WTP Improvements - Tasks 4 Dredging Williamson Creek Trunk Sewer

650,000

49,790

600,210

650,000

325,000

36,360

361,360

36,360

325,000

361,360

3,200,000

(154,116)

3,045,884

TCIP - Outer Loop, Phase IV

84,000

TCIP - Poison Oak, Phase I & II

123,429

10,100,000

193,013

10,293,014

10,289,171

3,843

10,293,014

1,449,159

Temple-Belton WWTP Expansion, Phase 1 {Construction} Scott Elevated Storage Tank Rehabilitation City-Wide SECAP Bird Creek Intereceptor, Phase IV Downtown Utility Assessment WTP Clarifier #3 Rehabilitation

1,000,000

709,541

290,459

1,000,000

12,000,000

181,492

12,181,492

180,693

12,000,799

12,181,492

267,814

782,979

782,979 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit F-2 (Continued)

Detail of Construction Costs BUDGET

ACTUAL

Adjustments Original Budget

Project New Pepper Creek Elevated Storage Tank

to Original Budget

2,900,000

Adjusted Budgeted

473,293

3,373,293

Total Costs

Estimated

Total

Incurred & Encumbered

Costs to Complete

Designated Project Cost

3,107,936

265,357

3,373,293

57th - 43rd, Ave R - Ave Z Utility Improvements

263,800

Garden District Utility Improvements

219,492

219,493

West Temple Distribution Line {Design}

Apache Elevated Storage Tank Rehabilitation Friar Creek Assessment

82,580

100,000

1,000,000

906,490

93,510

1,000,000

Outer Loop Water Line & Wastewater Line

1,199,561

936,146

263,415

1,199,561

WTP Clarifier #4 Rehabilitation

530,470

30,669

499,801

530,470

Hatrick Bluff Reconstruction (30% Design)

35,975

3,000,000

2,953,930

46,070

3,000,000

4,945,352

(4,074,679)

870,673

3,730,422

$ 141,450,555

$ 120,955,487

Membrane Water Treatment Plant Expansion Contingency

(3)

$ 137,720,133

19,639,085

Remaining (Needed) Funds

$ 140,594,572 $

2,205,465

* 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): 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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2012, 2014, 2016, 2018 & 2019 - CAPITAL PROJECTS BOND FUND 365 For the period beginning November 15, 2012 and ending September 30, 2019

Exhibit F-3

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

72,371,046

Prior Issues CO Bonds, Series 2012-2018

8,073,858

Estimated Costs to Complete Projects

Current Issue {September 2019}

26,054,970 $ 106,499,874

79,100,000 17,820,000

Net Offering Premium

6,918,460

KTMPO Category 7 Grant {Prairie View Construction}

3,888,000

Transfer In - PTF Bond Funds {Prairie View Road}

112,409

Transfer In - Street Perimeter Fees

112,695

Transfer In - Street Perimeter Fees {Hogan Road}

77,650

Interest Income

1,637,782 $ 109,666,996

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Completed Projects - Prior to FY 2019

Kegley Road Improvements, Phase I

Hogan Road Improvements Westfield Boulevard Improvements, Phase II

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

1,417,389

338,229

1,755,618

1,738,196

583,875

530,939

52,936

583,875

48,703,576

(6,233,523)

42,470,053

700,000

626,750

1,326,750

1,193,136

133,614

1,326,750

3,977,650

(1,265,573)

2,712,077

2,360,546

351,531

2,712,077

2,792,210

2,703,558

88,652

2,792,210

Outer Loop, Phase IIIB

5,800,000

413,299

6,213,299

5,768,283

445,016

6,213,299

S Pea Ridge Developer Agreement (WBW Develepment)

1,000,000

(846,863)

153,137

148,137

5,000

153,137

East Temple Greenfield Development

75,792

Prairie View Road Improvements-Phase II

(2)

8,562,000

(5,740,807)

2,821,193

2,777,857

43,336

2,821,193

Prairie View Road Improvements, Phase II - Construction

(2)

3,888,000

3,075,560

6,963,560

6,428,478

535,082

6,963,560

200,000

10,200,000

(3,786,200)

6,413,800

491,251

5,922,549

6,413,800

Kegley Road Improvements, Phase III & IV (Design & ROW) *

720,000

456,090

1,176,090

845,076

331,014

1,176,090

Signal - N Kegley @ Airport

216,360

Signal - Adams-LP/Greenview

SH317 Sidewalks

Kegley Road Improvements, Phase II (Design & ROW)

247,521

N Pea Ridge, Phase I

1,800,000

385,000

2,185,000

738,070

1,446,930

2,185,000

Outer Loop, Phase IV

1,600,000

800,000

2,400,000

904,800

1,495,200

2,400,000

13,486,259

1,518,741

15,005,000

2,962,379

12,042,621

15,005,000

550,000

68,382

618,382

Hogan Road Developer Agreement

800,240

S 31st Sidewalk Advanced Funding Agreement

415,000

Poison Oak Road, Phase I & II Sammons Golf Course - Green Improvements

SouthTemple Park Restrooms

79,400

63,200

16,200

79,400

Westfield Developer Agreement (Keilla Development)

70,510

70,509

S 5th Street Cost Sharing Agreement

70,962

500,000

(419,690)

80,310

Grant Match Sidewalks/Trail Connections Azalea Drive Developer Agreement (Patco Construction)

682,163

South Pea Ridge Road (Design & ROW)

1,375,000

414,050

960,950

1,375,000

Replace 2004 Crimson Spartan - Upgrade to Small Quint

973,500

972,952

548

973,500 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit F-3

SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES

(Continued)

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 September 30, 2019

**Detail of Construction Costs**

BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Medium Rescue Apparatus

Signal - Video Detection Equipment FY 19 / FY 20

Adjusted

Budget -

Budgeted

376,500

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

Complete

372,072

Project Cost

4,428

376,500

166,560

1,442,800

102,800

1,340,000

1,442,800

58,800

Canyon Creek/Blackland Extension

155,270

Hatrick Bluff Reconstruction (30% Design)

251,825

Pedestrian Signal - 5th Street @ Lions Junction

100,000

19,000

81,000

100,000

Pavement Assessment

195,142

2,690,043

2,087,795

602,248

2,690,043

16,188

16,187

175,545

Azalea Drive (31st Street to Lowes Drive) Georgetown Railroad Hike/Bike Trail {Concept Design}

Parks Centralized Adminstration Building PARD Admin Builiding - Furniture N Pea Ridge, Phase II PARD Admin Builiding - Signage Contingency Contingency - CIP Management Cost

11,826

11,820

11,826

2,396,058

(973,162)

1,422,896

240,000

(116,645)

123,355

(195,437)

$ 108,063,552

26,054,970

$ 106,499,874

$ 108,258,989

* Project Final

80,444,904

Remaining (Needed) Funds

(3) $

3,167,122

** 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): Includes funding from KTMPO Category 7 Grant funding of $3,888,000 and Pass-Through Financing bond funds of $112,409. Note (3): Approximately $1,687,090 of remaining funds has been allocated as of 11/15/19.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

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 September 30, 2019

Exhibit F-4

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

Estimated Costs to Complete Projects $

25,048,765

Original Issue {August 2013}

233,973

Net Offering Premium/Discount

134,337

Interest Income

25,260,000 53,032 246,855

25,417,075

25,559,887

**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)

104,695

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

99,850

Complete $

Project Cost -

99,850

1,077,710

Outer Loop (IH-35 to Wendland Ultimate)

2,705,000

741,000

3,446,000

3,443,464

2,536

3,446,000

Outer Loop (Wendland to McLane Pkwy)

5,960,000

(3,535,000)

2,425,000

2,326,730

98,270

2,425,000

Outer Loop (McLane Pkwy to Cen Pt Pkwy)

1,500,000

(656,000)

844,000

810,469

33,531

844,000

Corporate Campus Park - Bioscience Trail

750,000

(295,100)

454,900

McLane Pkwy / Research Pkwy Connection

710,000

(212,959)

497,041

497,041 2,950,150

Crossroads Park @ Pepper Creek Trail

2,950,150

Synergy Park Entry Enhancement

1,750,000 500,000

(484,745)

15,255

15,254

Lorraine Drive / Panda Drive Asphalt

610,000

(272,673)

337,327

Santa Fe Plaza (Design)

300,000

663,600

963,600

Downtown Master Plan

125,000

(19,500)

105,500

TMED - Loop 363 Frontage (UPRR to 5th) - TXDOT AFA

6,450,000

520,000

461,527

981,527

981,526

1,485,319

2,760,319

2,760,320

104,850

TMED - 31st Street/Loop 363/Monumentation

1,200,150

TMED - Avenue U - 1st Street to 13th Street

1,275,000

TMED Master Plan (Health Care Campus)

125,000

(20,150)

Friar's Creek Trail to Ave R Trail

500,000

36,558

536,558

536,557

Airport Enhancement Projects

1,320,000

47,490

1,367,490

25,220,000

201,922

25,421,922

25,282,738

134,337

Remaining (Needed) Funds

25,417,075

142,812

* 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 YEAR ENDED 09.30.19

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 September 30, 2019

Exhibit F-5

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

Estimated Costs to Complete Projects $

26,959,954

Original Issue {September 2015}

259,723

Net Offering Premium/Discount

647,621

Interest Income

25,130,000 2,656,449 538,241

27,867,298

28,324,690

***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

134,282

189,746

187,287

177,915

(52,643)

125,272

187,287 125,272

11,900,000

2,413,691

14,313,691

13,918,806

394,885

14,313,691

1,059,145

Jaycee Park

989,570

69,575

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

Linkage Trails-Windham Trail

193,240

Lions Junction

1,925,000

29,986

1,954,986

Mercer Fields

677,610

529,346

148,264

677,610

Northam Complex

647,090

11,260

658,350

Oak Creek Park

458,415

(42,505)

415,910

Optimist Park

496,285

(65,697)

430,588

Prairie Park

440,000

(321,826)

Sammons Community Center

1,750,000

Scott & White Park

300,590

Southwest Community Park

3,330,000

(2,463,264)

Western Hills Park

302,140

Wilson Basketball Cover

Wilson Football Field

Wilson Recreation Center

118,174

68,776

49,398

118,174

244,290

1,994,290

58,884

359,474

866,736

(14,577)

287,563

203,770

(2,243)

201,527

611,375

(111,028)

500,347

1,300,000

(42,568)

1,257,432

Wilson South

789,755

535,353

1,325,108

1,320,272

4,836

1,325,108

New Vestibule - Summit Fitness Center

47,529

43,591

3,938

47,529

51,200

5,100

46,100

51,200

20,000

19,800

200

20,000

28,000

Clarence Martin, Phaes 1B Facility Upgrade Pool Floor Plaster - Sammons Indoor Pool

Golf Course Pump Station (Design) Light Control - Miller Park

9,425

Light Control - West Temple

9,425

Light Control - Freedom Park

Contingency Contingency - CIP Management Cost $

9,425

78,215

(14,794)

63,421

119,386

(119,386)

27,786,449

146,729

27,933,178

27,219,677

647,621

Remaining (Needed) Funds

27,867,298

457,392

* 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 YEAR ENDED 09.30.19

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 September 30, 2019

Exhibit F-6

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

Estimated Costs to Complete Projects $

3,445,590

Current Revenues - FY 2017 ^

2,073,184

Fund Balance Appropriation {with Issue}

1,495,941

1,191,948

Original Issue {October 2017}

3,735,000

6,710,722

Net Offering Premium/Discount

314,422

Additional Fund Balance Appropriations

132,190

Interest Income

1,033,722

134,191 $

6,845,466

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

Meadowbrook/Conner Park Drainage Improvements

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

51,079

50,525

1,807,095

53,528

1,860,623

1,856,662

3,961

1,860,623

Azalea Drive Drainage Improvements

1,223,468

60,054

1,283,522

126,218

1,157,304

1,283,522

Ave T & Ave R Drainage Improvements

1,248,300

326,626

1,574,926

Ave D & 14th Street Drainage Improvements

516,300

(490,568)

25,732

Drainage Master Plan Modeling Assessment

1,330,500

48,950

1,379,450

364,328

171,615

140,933

30,683

171,616

402,343

(402,343)

Azalea Drive Developer Agmt (Patco Construction) Pepper Creek Tributary 3 Drainage Contingency $

6,579,085

132,190

6,711,275

* Project Final

5,518,774

1,191,948

Remaining (Needed) Funds

6,710,722

134,744

** 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 YEAR ENDED 09.30.19

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 September 30, 2019

Exhibit F-7

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

2,803,109

(1)

Loan Proceeds {July 2017}

Estimated Costs to Complete Projects

2,803,109

Transfer - In

2,803,109

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Adjusted

Budget

Budgeted

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered

Complete

Project Cost

Completed Projects prior to FY 2019 - Lighting Upgrades

Police Department - Lighting Upgrade

142,000

(30,026)

111,974

111,975

City Hall - Lighting Upgrade

17,950

4,149

22,099

Summit Fitness Center - Lighting Upgrade

6,490

6,864

13,354

13,355

Fire Station - #8 - Lighting Upgrade

6,285

5,483

11,768

Sammons Comm Cntr - Indoor Pool - Lighting Upgrade

3,415

(1,139)

2,276

Completed Projects prior to FY 2019 - HVAC Improvements

497,950

189,756

687,706

Santa Fe - HVAC Improvements

236,812

129,744

366,556

Mayborn Convention Center - HVAC Improvements

465,300

6,835

472,135

City Hall - HVAC Improvements

172,575

(57,664)

114,911

Summit Fitness Center - HVAC Improvements

165,325

85,641

250,966

Service Centers A/B/C - HVAC Improvements

189,360

104,574

293,934

Elmer Reed General Aviation Term - HVAC Improvements

33,150

14,406

47,556

Design Fees

224,249

7,704

231,953

336,373

(336,373)

Contingency $

294,675

2,803,109

(118,754)

175,921

2,803,109

175,921

2,803,109

Remaining (Needed) Funds

175,921

2,803,109

* 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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES REINVESTMENT ZONE NO. 1 TAX INCREMENT REVENUE BONDS 2018 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning September 27, 2018 and ending September 30, 2019

Exhibit F-8

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

Estimated Costs to Complete Projects

4,585,650

Original Issue {September 2018}

2,100,449

Net Offering Premium/Discount

18,001,352 $

23,565,000 614,452

Interest Income

532,973

24,687,451

24,712,425

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

Outer Loop (IH 35 to Wendland) - ROW

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

179,452

500,000

Outer Loop (McLane to Central Point Parkway)

7,250,000

950,000

8,200,000

45,030

8,154,970

8,200,000

Santa Fe Plaza

1,300,000

748,407

2,048,407

1,968,472

79,935

2,048,407

450,000

2,050,000

396,900

1,653,100

2,050,000

3,340,000

1,311,041

2,028,959

3,340,000

623,000

(500,000)

123,000

122,210

790

123,000

1,380,000

58,000

1,438,000

58,000

1,380,000

1,438,000

132,000

440,000

TMED - 31st Street/Loop 363/Monumentation Downtown City Center/Hawn Hotel Outer Loop, Phase VI (Old Waco Road to IH 35 South) East Outer Loop {Concept Design}

1st Street from Ave A to Central Ave Airport Corporate Hangar, Phase IV {Design}

Airport FBO Center & Parking {Design} Outer Loop, Phase V (Poison Oak to Old Waco Road)

2,820,000

871,865

1,948,135

2,820,000

Avenue C from Main Street to 24th Street

2,740,000

(98,407)

2,641,593

944,030

1,697,563

2,641,593

Santa Fe Plaza - Central Ave Parking & Enhancement

325,000

217,100

107,900

325,000

Overlay Industrial Blvd

650,000

(650,000)

24,179,452

508,000

24,687,452

6,686,099

18,001,352

Remaining (Needed) Funds

24,687,451

24,974

* 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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES LIMITED TAX NOTES 2019 - CAPITAL PROJECTS BOND FUND 364 For the period beginning October 1, 2018 and ending September 30, 2019

Exhibit F-9

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 9/30/19

$ (1)

Estimated Costs to Complete Projects $

1,228,426

Original Issue {September 2019}

41,280

Net Offering Premium/Discount

59,379

Interest Income

1,210,000 123,248 1,256

1,329,085

1,334,504

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget $

Budget

Budgeted $

29,086

Costs to

Designated

Encumbered $

Complete

29,085

Project Cost

Replace 2014 Freightliner/Heil Garbage Collection

335,500

329,636

5,864

335,500

Replace 2011 Peterbilt - Frontload

349,500

319,702

29,798

349,500

Replace 2008 International Work Star - Sideload

295,500

283,845

11,655

295,500

Western Star 4700SB - Rolloff

162,000

160,166

1,834

162,000

Replace Crafco SuperShot 60 with Super Shot 125

Total

Incurred &

Contingency

Estimated

Bond Issue Costs

Routeware Software Purchase/Implementation

29,086

Adjusted

Total Costs

29,085

52,000

50,267

1,733

52,000

105,500

97,005

8,495

105,500

4,162

1,333,248

1,269,706

59,379

Remaining (Needed) Funds

1,329,085

5,419

* 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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit F-10

CAPITAL IMPROVEMENT PROGRAM - PROJECTS UNDERWAY/SCHEDULED As of September 30, 2019 Water & Wastewater

85,560,498

Reinvestment Zone No. 1

80,349,772

Streets & Traffic Signals

57,832,984

Parks & Recreation

16,147,907

Equipment/Other

9,232,050

Drainage

7,061,008

Facility Improvements

6,027,286

Land Acquisitions

1,450,095

Total of Capital Improvement Projects Underway/Scheduled

Millions

$20

$40

$60

263,661,600

$80

Water & Wastewater 32.5%

Reinvestment Zone No. 1 30.5%

Streets & Traffic Signals 21.9%

Parks & Recreation 6.1%

Total = $ 263,661,600 Equipment/Other 3.5%

Drainage 2.7%

Facility Improvements 2.3%

Land Acquisitions 0.5%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Exterior Master Plan Construction, Phase I - Mayborn

Project # Funding 101389 Hotel/Motel

Security Upgrade at Service Center - Video Surveillance and Door Access Control System Upgrade Gate - Service Center

101404

New Vestibule - Summit Fitness Center

101548

Office Remodel - City Manager's Office

101654

Roof Replacement, Building A - Service Center

101659

BUDG-18

Facility Upgrade, Phase 1B - Clarence Martin (Brick Work with Engineering) Santa Fe - HVAC Improvements (Additional Funding in LoanStar Loan Program) Mayborn Convention Center - HVAC Improvements (Additional Funding in LoanStar Loan Program) Downtown Lighting

101692 101751

BUDG-18 GO-15 Hotel/Motel

364-3800-519-6310 520-5000-535-6310 110-5924-519-6310 364-3800-519-6310 520-5000-535-6310 110-5932-551-6310 362-3200-551-6421 110-1100-513-6310 110-5911-513-6310 364-1100-513-6310 110-5924-519-6310 292-2900-534-6310 520-5000-535-6310 110-5932-551-6310 362-3200-551-6422 240-7000-551-6310

101752

Hotel/Motel

101836

Study for Firing Range

Status On Hold

Scheduled Completion TBD

84,199

84,198

Complete

Nov-18

68,537

Complete

Nov-18

54,133

50,194

Complete

Apr-19

137,194

Complete

June-19

75,000

On Hold

TBD

53,400

7,300

On Hold

TBD

78,918

Complete

Mar-19

240-4400-551-6310

10,788

10,787

Complete

Nov-18

BUDG-18

110-3795-524-6310

60,000

Planning

TBD

101895

BUDG-19

110-5900-521-2616

24,500

Complete

July-19

Utility Business Office - Soundproofing

101941

BUDG-U

520-5800-535-6310

5,637

5,636

Complete

Aug-19

1 South First Street -Building Purchase {Relocate Human Resource Department}

101984

271,271

Complete

Nov-18

101989

12,540

12,538

Complete

Nov-18

1 South First Street, Remodel - Human Resource Offices

101993

13,362

13,361

Complete

Nov-18

City Hall Security

102014

240-4400-551-6310 292-2900-534-6310 351-1100-513-6310 520-5000-535-6310 110-1900-519-6240 240-4400-551-6310 292-2900-534-6310 520-5000-535-6310 110-5924-519-6310 240-4400-551-6310 292-2900-534-6310 520-5000-535-6310 110-5924-519-6310

271,272

1 South First Street, Network Connections Human Resource Offices

Hotel/Motel Drainage DESCAP BUDG-U BUDG-18 Hotel/Motel Drainage BUDG-U BUDG-19 Hotel/Motel Drainage BUDG-U BUDG-19

59,449

59,448

Complete

June-19

City Hall - 3rd Floor Finance Suite Renovations

102110

BUDG-19

110-5912-515-6310

12,640

Planning

Feb-20

Parks Centralized Administration Building

102111

CO-19

365-4100-551-6424

2,690,043

2,087,795

In Progress

May-20

Insulation Spray Foam - Animal Shelter

102120

BUDG-19

110-2400-519-6310

15,995

Complete

June-19

WTP - Keyless Entry Security

102125

BUDG-U

520-5100-535-6310

63,565

Planning

TBD

Storage Building for Portable Generator

102126

Util-RE

520-5900-535-6310

100,000

Planning

TBD

Reception Desk - City Hall

102133

BUDG-U

110-5924-519-6310

47,509

46,823

Oct-19

Parks Centralized Administration Building - Furniture

102141

CO-19

365-4100-551-6424

16,188

16,187

Airport Hangar #20 Improvements

102153

BUDG-19

110-3630-560-6310

23,770

Substantially Complete Substantially Complete Complete

Sept-19

HR Remodel - Office Split

102173

BUDG-19

110-5927-515-6310

12,000

Planning

Dec-19

Parks Centralized Administration Building - Signage

202144

CO-19

365-4100-551-6424

11,826

11,820

In Progress

Nov-19

Multi

LSL-17

358-XXXX-XXX-6310

210,181

210,182

Complete

Oct-18

Lighting Upgrades - Multi Facility {LoneSTAR Loan Program}

101405

LTN-16 BUDG-U BUDG-19 LTN-16 BUDG-U BUDG-18 GO-15 BUDG-18 LTN-16

Acct # 240-4400-551-6310

Actual Project Commit / Budget Spent $ 85,340 $ 6,065

Oct-19

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project HVAC Improvements - Multi Facility {LoneSTAR Loan Program}

Project # Funding Multi LSL-17

(Continued)

Actual Project Commit / Acct # Budget Spent 358-XXXX-XXX-6310 $ 1,729,300 $ 1,729,300

Total Facility Improvements

Meadowbrook/Conner Park Drainage

101592

Azalea Drive Drainage Improvements

101636

Ave T & Ave R Drainage Improvements

101637

Ave D & 14th Street Drainage Improvements

101638

Drainage Master Plan Modeling Assessment

101777

Hogan Road Developer Agreement {Kiella Development, Inc.}

6,027,286 $

4,971,820

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

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

1,860,623

1,856,662

1,283,522

101802

Drainage CO-18D Drainage

Westfield Developer Agreement {Kiella Development, Inc.} Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC}

101822

Status Complete

Scheduled Completion Mar-19

126,218

Substantially Complete Engineering

Dec-20

1,574,926

Construction

May-20

25,732

Complete

Sept-19

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

1,379,450

Engineering

May-20

305,900

Jan-20

Drainage

292-2900-534-6312

70,510

70,509

Cost Sharing Agreement Authorized Complete

101860

CO-18D

353-2900-534-6715

364,328

Oct-19

Range Road Drainage

102011

Drainage

292-2900-534-6312

24,402

Cost Sharing Agreement Authorized Complete

June-19

Pepper Creek Tributary 3 Drainage {Design Only}

102016

CO-18D

353-2900-534-6813

171,615

140,933

Engineering

Dec-19

Construction

Feb-20

Total Drainage

Advanced Metering Infrastructure

101173

CityWorks AMS Software - Public Works

101640

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, Shared Custodial Crew - Facility Services Asset #'s 12342, 12786 Replace '05 Ford Expedition - Fire Asset #12113 Oil Dispenser Expansion - Fleet Services Replace '07 Ford F150 - Inspection/Permits Asset #12573 Replace '03 Ford F150 - Parks Asset #11625 Replace '05 Dodge Ram 2500 - Parks Asset #12192 Replace '07 Ford F150 - Parks Asset #12570 Replace '08 Kubota RTV - Parks Asset #12801 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 '01 GMC Pickup - Police Asset #13406 Replace '98 International Dump Truck - Streets Asset #10365

7,061,008 $

5,869,060

Oct-19

Mar-19

520-5300-535-6250 520-5900-535-6250 110-5919-519-6221 292-2900-534-6221 351-1900-519-6221 520-5000-535-6221 110-5921-529-6213

1,275,000

1,152,071

108,402

77,022

On Hold

TBD

101652

BUDG-U Util-RE BUDG-17 Drainage DESCAP BUDG-U BUDG-18

29,510

Complete

Mar-19

101655

BUDG-18

110-5900-533-6213

30,961

Complete

Nov-18

101656

BUDG-18

110-5924-519-6213

65,991

65,990

Complete

Oct-18

101658

BUDG-18

110-5924-519-6213

28,200

28,201

Complete

Oct-18

101663

BUDG-18

110-5900-522-6213

42,677

42,676

Complete

Dec-18

101666

BUDG-18

110-5938-519-6216

9,283

Complete

Mar-19

101670

BUDG-18

110-5947-519-6213

27,810

27,811

Complete

Oct-18

101678

BUDG-18

110-5935-552-6213

27,810

27,811

Complete

Oct-18

101679

BUDG-18

110-5935-552-6213

43,525

Complete

Sept-19

101681

BUDG-18

110-5935-552-6213

27,810

27,811

Complete

Oct-18

101683

BUDG-18

110-5935-552-6222

17,097

Complete

Oct-18

101687

BUDG-18

59,843

Complete

Dec-18

101688

BUDG-18

110-2032-521-6213 110-5900-521-6213 110-5900-521-6213

41,103

Complete

Oct-18

101689

BUDG-18

110-5900-521-6213

25,128

Complete

Oct-18

101701

BUDG-18

110-5900-531-6222

104,835

Complete

July-19 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Pickup Truck, New C&D Technician - Metering **Addition to Fleet** Replace '04 Chevrolet Silverado - Water/Wastewater Asset #11925 Replace '06 Chevrolet Silverado - Water/Wastewater Asset #12274 Replace '06 Chevrolet Silverado - Water/Wastewater Asset #12275 K-9 (2017 JAG Grant)

Project # Funding 101705 BUDG-18

Acct # 520-5300-535-6213

Exhibit F-11 (Continued)

Actual Project Commit / Budget Spent $ 27,837 $ 27,836

Status Complete

Scheduled Completion Oct-18

101706

BUDG-18

520-5200-535-6213

25,455

Complete

Oct-18

101708

BUDG-18

520-5100-535-6213

40,975

Complete

Mar-19

101709

BUDG-18

520-5100-535-6213

40,975

Complete

Mar-19

101779

GRANT

260-2000-521-6211

17,167

Complete

Sept-19

Replace '10 Ford Crown Victoria - Police Asset #13217 Replace '08 Ford F350 - Streets Asset #12589 Velocity Migration Upgrade - Court

101816

BUDG-18

110-2031-521-6213

43,633

Complete

Nov-18

101859

BUDG-18

110-5900-531-6213

52,000

Planning

June-20

101861

BUDG-18

110-1800-525-6221

12,688

12,686

Complete

Dec-18

Shredder - Airport

101867

BUDG-19

110-5900-560-6222

11,995

Complete

Oct-18

Replace '05 Ford F150 Regular Cab - Code Compliance Asset #12136 Replace '08 F350 / Upgrade F250 Crew Cab & Utility Body Code Compliance Asset #12920 Replace '01 Dodge / Upgrade F250 Regular Cab with Utility Body & Lift Gate - Facility Services Asset #10638 Replace '05 Ford F150 - Facility Services Asset # 12135 Replace Cardiac Defibrilator Monitor - Fire

101869

BUDG-19

110-5900-524-6213

32,000

Planning

June-20

101870

BUDG-19

110-5900-524-6213

45,000

Planning

June-20

101871

BUDG-19

110-5924-519-6213

43,000

Planning

June-20

101872

BUDG-19

110-5924-519-6213

34,000

Planning

June-20

101878

BUDG-19

133,417

Complete

Jan-19

Vehicle Exhaust System Update/Repair - Fleet

101879

BUDG-19

110-2230-522-6211 110-5900-522-6211 110-5938-519-6310

19,500

Planning

June-20

Replace '08 Ford F150 - Inspections/Permits Asset #12821 Replace '04 Crimson Spartan / Upgrade to Small Quint Fire Apparatus Replace '06 Ford F350 -Parks Asset #12356 Replace '06 Chevy Truck - Parks Asset #12345 3/4 Ton Truck - Irrigation Technician **Addition to Fleet** Replace Marked Unit, SRO - Police Asset #13223 Replace (10) Marked Units, Patrol - Police

101885

BUDG-19

110-5942-519-6213

32,000

Planning

June-20

101886

CO-18

365-2200-522-6776

973,500

972,952

Complete

Sept-19

101887

BUDG-19

110-5935-552-6213

43,000

Planning

June-20

101888

BUDG-19

110-5935-552-6213

32,000

Planning

June-20

101889

BUDG-19

110-3500-552-6213

43,000

Planning

June-20

101891

BUDG-19

110-5900-521-6213

45,882

45,881

Complete

May-19

101892

BUDG-19

509,971

509,970

Complete

May-19

Axon Evidence Management Software System

101893

BUDG-19

110-2031-521-6213 110-5900-521-6213 110-5900-521-6211

1,085,000

Complete

Jan-19

Police Utility Vehicle - Police, Sergeant **Addition to Fleet** Medium Rescue Fire Apparatus **Addition to Fleet** Replace '01 Chevrolet Astro - Recreation (Asset # 11143) Skid Steer # 2 - Recycling Program **Addition to Fleet** Lift Truck # 2 - Recycling Program **Addition to Fleet** Replace '14 Freightliner/Heil Garbage Collection Vehicle Solid Waste Asset #13688

101894

BUDG-19

110-5900-521-6213

44,066

Complete

May-19

101896

CO-18

365-2200-522-6776

376,500

372,072

Oct-19

101899

BUDG-19

110-5932-551-6213

35,140

Substantially Complete Planning

June-20

101904

BUDG-19

110-5900-540-6222

51,337

Complete

Jan-19

101905

BUDG-19

110-5900-540-6222

32,106

Complete

Nov-18

101906

LTN-19

364-2300-540-6220

335,500

329,636

Complete

June-19

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

(Continued)

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Project # Funding Replace '11 Peterbilt, Frontload - Solid Waste 101908 LTN-19 Asset #13276 Replace '08 International Work Star, Sideload - Solid Waste 101909 LTN-19 Asset #12581 Replace '08 Ford F250 - Streets 101910 BUDG-19 Asset #12867 Replace '95 Ford F800 Water Truck -Streets 101912 BUDG-19 Asset #9837 Replace '00 Freightliner Dump Truck - Drainage 101914 Drainage Asset #10942 Replace '09 International Street Sweeper - Drainage 101915 Drainage Asset #13120 72" Cut Zero Turn Mower, New Maintenance Crew - Drainage 101916 Drainage **Addition to Fleet**

Acct # 364-2300-540-6220

192" Cut Batwing Mower, New Maintenance Crew - Dainage **Addition to Fleet** Trailer for Equipment, New Maintenance Crew - Drainage **Addition to Fleet** 1 Ton Crew Cab Pick w Utility Body, New Maintenance Crew Drainage **Addition to Fleet** Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12918 Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12919 Replace '09 Ford F350 Regular Cab - Water/Wastewater Asset #12968 Replace '10 Ford F350 Regular Cab - Water/Wastewater Asset #13133 Replace '10 Ford F450 Regular Cab - Water/Wastewater Asset #13139 Freightliner SD114 with Vactor Body - W/WW Specialty Crew **Addition to Fleet**

101917

(Continued)

Actual Project Commit / Budget Spent $ 349,500 $ 319,702

Status Complete

Scheduled Completion June-19

364-2300-540-6220

295,500

283,845

Complete

July-19

110-5900-531-6213

32,000

Planning

June-20

110-5900-531-6222

30,888

Planning

June-20

292-2900-534-6222

104,670

Complete

May-19

292-2900-534-6222

234,027

Complete

Feb-19

292-2900-534-6222

10,750

10,749

Complete

Aug-19

Drainage

292-2900-534-6222

99,698

Complete

Aug-19

101918

Drainage

292-2900-534-6211

10,000

Planning

June-20

101919

Drainage

292-2900-534-6213

52,000

Planning

June-20

101923

BUDG-U

520-5400-535-6213

48,000

Planning

June-20

101924

BUDG-U

520-5400-535-6213

48,000

Planning

June-20

101925

BUDG-U

520-5400-535-6213

48,000

Planning

June-20

101926

BUDG-U

520-5400-535-6213

48,000

Planning

June-20

101927

BUDG-U

520-5400-535-6213

50,000

Planning

June-20

101929

BUDG-U

520-5200-535-6222 520-5400-535-6222

366,587

Complete

Oct-19

Upgrade for the Manhole Inspection Van (Closed Circuit Television) - W/WW Specialty Crew (Asset # 11606) Service Center Office Improvements - Suite 123

101930

BUDG-U

520-5200-535-6213 520-5400-535-6310

55,000

46,076

Substantially Complete

Nov-19

101931

BUDG-U

10,000

On Hold

TBD

Replace '08 Ford F150 Regular Cab - Metering Asset #12825 1/2 Ton Reg Cab Truck, New Crew Leader Water/Wastewater **Addition to Fleet** Golf Cart GPS Screens

101932

BUDG-U

520-5200-535-6310 520-5400-535-6310 520-5300-535-6213

32,000

Planning

June-20

101934

BUDG-U

520-5200-535-6213 520-5400-535-6213

32,000

Planning

June-20

101936

BUDG-19

110-3110-551-6213

97,824

88,626

Complete

Sept-19

Replace '09 Ford F350 - Water/Wastewater Asset #12967 Water Distribution Modeling and Management Software

101937

BUDG-U

520-5200-535-6213

48,000

Planning

June-20

101938

BUDG-U

520-5200-535-6221

33,600

Complete

May-19

(3) Handheld GIS Units

101939

BUDG-U

520-5200-535-6211

26,921

Complete

Sept-19

Replace '03 Caterpillar 420D Backhoe - Water/Wastewater Asset #11623 K-9 (2018 JAG Grant)

101940

BUDG-U

520-5100-535-6220

91,000

On Hold

Apr-21

101959

GRANT

260-2000-521-6211

18,534

Complete

Sept-19

Swift Water Boat, State Farm Grant - Fire

101991

BUDG-19

110-2230-522-6222

19,559

Complete

July-19

AreaRAE Air Monitor Deployment Kit, LETPA Grant - Fire

101994

61,522

Complete

Dec-18

102012

110-2230-522-6211 260-2200-522-6211 110-2041-521-6229

61,522

Cargo Van - Crime Scene Technician

BUDG-19 GRANT BUDG-19

24,003

Complete

June-19

Replace '13 Chevy Caprice w Police Utility Vehicle Asset #13718 Solid Waste Roll-off Refuse Vehicle **Addition to Fleet** Fleet Services Compressor (1)

102013

BUDG-19

52,958

Ordered

Jan-20

102022

LTN-19

110-2011-521-6213 110-5900-521-6213 364-2300-540-6220

162,000

160,166

Complete

May-19

102030

BUDG-19

110-5938-519-6216

11,015

Complete

Sept-19 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Rebuild Engine - 2014 Freightliner Rolloff Garbage Truck Asset #13693 Crafco Supershot 125 - Streets

Project # Funding 102032 BUDG-19

Acct # 110-2370-540-6222

(Continued)

Actual Project Commit / Budget Spent $ 16,896 $ 16,896

Status Complete

Scheduled Completion June-19

102033

LTN-19

364-3400-531-6222

52,000

50,267

Complete

Sept-19

OpenGov Software - Implementation {Finance}

102058

BUDG-19

110-1900-519-6221

62,047

In Progress

Feb-20

Routeware Software - Implementation {Solid Waste}

102059

LTN-19

364-2300-540-6766

105,500

97,005

In Progress

Nov-19

LT Systems Software - Implementation {Court}

102105

BUDG-19

110-1800-525-6221

79,000

In Progress

Apr-20

Repairs to Fire Engine #4

102134

BUDG-19

110-2230-522-6222

19,444

Complete

Sept-19

Hustler Mower #1 - Parks

102135

BUDG-19

11,499

11,477

102136

BUDG-19

11,499

11,477

Evidence Truck - Police

102139

BUDG-19

29,647

27,646

Substantially Complete Substantially Complete Ordered

Nov-19

Hustler Mower #2 - Parks

110-3500-552-6222 110-3595-552-6222 110-3500-552-6222 110-3595-552-6222 110-2052-521-6213

JAG Reconstruction Equipment - Police

102140

GRANT

260-2000-521-6211

19,449

Planning

TBD

Precor Workout Equipment - Wilson Recreation Center

102161

BUDG-19

110-3260-551-6222

10,186

Complete

May-19

Strongarm Appartus (2) - Fire

102162

BUDG-19

110-2230-522-6222

13,043

Complete

Sept-19

Precor Workout Equipment - Summit

102164

BUDG-19

110-3250-551-6222

14,655

Complete

Sept-19

Total Equipment/Other

9,232,050 $

Nov-19 Jan-20

7,983,234

Charter Oak Waterline Replacement, Phase II {ROW} 814 & 818 E Ave B

100608

Util-RE

520-5900-535-6110

315,723

Complete

Mar-19

101207

BUDG-19

110-3795-524-6110

21,834

21,833

Complete

Feb-19

Bird Creek Interceptor {ROW} New Pepper Creek Tank {Property Acquisition} South Temple Ground Storage and Pump Station {Property Acquisition} SH 317 Ground Storage and Pump Station {Property Acquisition} Land Purchase 908 E Ave B

101213

Util-RE

520-5900-535-6110

366,011

Complete

Apr-19

101944

Util-RE

520-5900-535-6110

138,282

Complete

Apr-19

101953

Util-RE

520-590-535-6110

125,000

Planning

TBD

101954

Util-RE

520-5900-535-6110

125,000

Planning

TBD

101990

BUDG-19

110-3795-524-6110

39,687

39,686

Complete

Oct-18

515 S 18th St - Ferguson District

101995

BUDG-19

110-1100-513-6110

11,288

Complete

Apr-19

Canyon Creek / Blackland Extension {ROW} Pepper Creek Tank Site #2 {Property Acquisition}

102024

CO-18

365-3400-531-6998

155,270

Complete

June-19

102145

Util-RE

520-5900-535-6110

152,000

Planning

TBD

Total Land Acquisitions

1,450,095 $

1,048,093

Caboose Renovations

101303

Hotel/Motel

240-7000-551-6310

21,809

20,615

Construction

May-20

Crossroads Athletic Park {RZ Funds in Project 101005} Mercer Fields

101311

GO-15

362-3500-552-6402

14,313,691

13,918,806

Construction

Jan-20

101317

GO-15

362-3500-552-6408

677,610

529,346

Complete

June-19

Prairie Park

101321

GO-15

362-3500-552-6412

118,174

68,776

Complete

Jan-19

Sammons Golf Course Green Improvements

101771

CO-18

365-3100-551-6984

618,382

Complete

Oct-18 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project South Temple Park Restrooms Meadow Bend Park

Project # Funding 101819 BUDG-18 CO-18 101862 BUDG-18

Acct # 110-3500-552-6332 365-3500-552-6988 110-3500-552-6332

(Continued)

Actual Project Commit / Budget Spent $ 199,325 $ 183,125

Status Complete

Scheduled Completion Sept-19

33,862

Complete

Jan-19

Von Rosenburg Park

101863

BUDG-18

110-3500-552-6332

13,577

Complete

Dec-18

West Temple Park

101864

BUDG-18

110-3500-552-6332

15,535

Complete

Dec-18

Pool Floor Plaster - Sammons

101897

BUDG-19

362-3200-551-6423

20,000

19,800

Complete

May-19

Alta Vista Park

101996

BUDG-19

110-3500-552-6332

76,950

74,354

Construction

Dec-19

Golf Course Pump Station {Design} Infield Renovations - Scott & White Baseball Field

102002

GO-15

362-3100-551-6840

28,000

Engineering

Dec-19

102151

BUDG-19

110-3500-552-6310

10,992

Complete

Sept-19

Total Parks & Recreation

16,147,907 $

15,535,170

Rail Maintenance

100692

795-9500-531-6514

383,706

268,015

In Progress

TBD

Road/Sign Maintenance

100693

795-9500-531-6317

320,331

213,562

Complete

Sept-19

Little Elm Trunk Sewer

101000

795-9500-531-6368

1,925,000

1,841,492

Construction

Nov-19

Temple Industrial Park - Outer Loop (IH35 to Wendland) {Design & ROW} Temple Industrial Park - Outer Loop (Wendland to McLane Pkwy) {Design & ROW} Corporate Campus Park - Outer Loop (McLane Pkwy to Cen Pt Pkwy) Crossroads Park @ Pepper Creek Trail {Park Bond Funds in Project 101311} Synergy Park - Entry Enhancement {Design} Downtown - Santa Fe Plaza

101000

795-9600-531-6863 795-9800-531-6863

3,946,000

3,443,464

Engineering

TBD

101001

795-9800-531-6864

2,425,000

2,326,730

Engineering

TBD

101004

9,044,000

855,499

Engineering

Mar-21

101005

5,925,000

Construction

Jan-20

101006

15,255

15,254

Complete

Oct-18

101008

15,112,538

14,976,520

Construction

Apr-20

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

101010

795-9600-531-6881 795-9800-531-6881 795-9500-531-6867 795-9800-531-6867 795-9500-531-6868 795-9800-531-6868 795-9500-531-6870 795-9600-531-6870 795-9800-531-6870 795-9500-531-6872 795-9800-531-6872

6,749,994

6,570,515

Complete

Sept-19

101011

1,495,000

1,013,637

Construction

Dec-20

Downtown City Center / Hawn Hotel

101029

2,200,000

546,900

Engineering

TBD

Santa Fe Market Trail

101262

795-9500-531-6873 795-9600-531-6873 795-9800-531-6873 795-9500-531-6565 795-9600-531-6565 795-9500-531-6566

5,035,100

4,815,927

Construction

Dec-19

Veteran's Memorial Boulevard, Phase II {Design & ROW} R & D Rail Tracks {Design} Taxiway for Airport

101263

795-9500-531-6567

473,898

355,398

On Hold

TBD

101457

795-9500-531-6568

124,400

On Hold

TBD

101563

795-9500-531-6558

1,163,600

1,155,474

On Hold

TBD

Outer Loop, Phase VI (IH35 South) {Design & ROW} TMED South 1st Street, Phase I (Change Order to Project 101010) {AFA - TXDOT} East Outer Loop

101585

3,750,000

1,716,547

Engineering

TBD

101627

795-9500-531-6557 795-9600-531-6557 795-9500-531-6570

1,845,000

1,842,755

Complete

Sept-19

101796

795-9600-531-6890

123,000

122,210

Complete

Apr-19

1st Street from Ave A to Central Ave

101797

1,734,000

353,260

Construction

Mar-20

N 31st Street (Nugent to Central) {Concept Design & Land Acquisition} Corporate Hangar, Phase IV {Design}

101798

795-9500-531-6561 795-9600-531-6561 795-9500-531-6571

2,447,000

2,442,799

Engineering

Dec-19

101800

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

232,000

231,600

Complete

Nov-18 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Airport FBO Center & Parking Visioning {Design} Outer Loop, Phase V {Design & ROW} 1st Street Parking Garage

Project # Funding 101801 RZ 101824

101840

Ave C (Main Street to 24th Street) {Design & ROW} Santa Fe Plaza Parking Design

101841

101842

Rail Backage Road

Acct # 795-9500-531-6573 795-9600-531-6573 795-9600-531-6813

(Continued)

Actual Project Commit / Budget Spent $ 561,200 $ 561,200

Status Engineering

Scheduled Completion Dec-19

2,820,000

871,865

Engineering

TBD

1,071,550

598,750

Engineering

TBD

2,740,000

1,036,652

Engineering

Dec-20

795-9500-531-6891 795-9600-531-6891 795-9500-531-6892 795-9600-531-6892 795-9600-531-6893

325,000

217,100

Engineering

Dec-19

101844

795-9500-531-6527

1,500,000

1,430,126

Complete

Sept-19

Corporate Campus Property Acquisition

101846

795-9500-531-6110

750,000

568,336

In Progress

Mar-20

1st Street from Ave A to Ave B

101847

795-9500-531-6551

1,275,000

1,118,956

Construction

Mar-20

Parking Garage @ 4th Street and Central Ave

101907

795-9500-531-6891

568,450

Engineering

Apr-20

Mouser Road Improvements

101928

795-9500-531-6317

340,000

262,710

Construction

Dec-19

3rd Street Improvements {United Way} East/West Gateway Landscaping

101977

795-9500-531-6315

125,000

123,130

Complete

Jan-19

101978

795-9500-531-6319

560,000

59,700

Engineering

May-20

Airport Improvements - Clear Area Near Fire Station

101980

795-9500-531-6341

172,500

Hold

TBD

Airport Improvements - Repaint Tower

101981

795-9500-531-6341

172,500

Planning

TBD

Airport Improvements - Demolition of Old Terminal Building

101982

795-9500-531-6341

115,000

91,288

In Progress

Nov-19

Airport Improvements - Fence Realignment

101983

795-9500-531-6341

175,000

Planning

TBD

Adams/Central Ave - Bicycle & Pedestrian Improvements {Design} Mixed Use Master Plan

101987

795-9500-531-6315

155,150

Engineering

Dec-19

102018

795-9500-531-2616

250,000

243,850

Engineering

Feb-20

Downtown Neighborhood Overlay

102019

795-9500-531-2616

100,000

84,600

Complete

June-19

Parking Consulting Services

102020

795-9500-531-2616

65,600

Engineering

Jan-20

Property Site Certifications and Maps

102021

795-9500-531-2616

38,000

36,000

Complete

Aug-19

Total Reinvestment Zone No. 1 Infrastructure

$ 80,349,772 $ 59,250,420

Kegley Road, Phase I

100346

CO-14

365-3400-531-6888

1,326,750

1,193,136

Complete

Jan-19

Hogan Road Improvements

100952

365-3400-531-6857

2,467,931

2,116,400

Construction

June-20

Westfield Boulevard Improvements, Phase II

100970

CO-12 CO-18 CO-12

365-3400-531-6859

2,792,210

2,703,559

Oct-19

Outer Loop, Phase IIIB

101121

365-3400-531-6813

6,403,879

5,958,863

S Pea Ridge Developer Agreement {WBW Development, LTD}

101214

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

Substantially Complete Construction

365-3400-531-6860

153,137

148,136

Nov-19

East Temple - Greenfield

101234

CO-12

365-3400-531-6884

75,792

Cost Sharing Agreement Authorized On Hold

Prairie View, Phase II (N Pea Ridge to FM 2483) SH317 Sidewalks {AFA - TXDOT} Kegley Road, Phase II

101257

GRANT CO-14 CO-14

260-3400-531-6862 365-3400-531-6862 365-3400-531-6315

9,784,753

9,206,335

Construction

Jan-20

200,000

Complete

Dec-18

CO-16 CO-18 CO-19

365-3400-531-6888

6,413,800

491,251

Engineering

Apr-20

101285 101606

Jan-20

TBD

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

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

Project # Funding 101607 CO-16 CO-18 101611 CO-16

Acct # 365-3400-531-6888

(Continued)

Actual Project Commit / Budget Spent $ 1,176,090 $ 845,076

Status Complete

Scheduled Completion June-19

365-2800-532-6810

216,360

Complete

Feb-19

Traffic Signal Upgrade - Adams @ Greenview

101612

CO-16

365-2800-532-6810

247,521

Complete

Feb-19

Sidewalk/Transportation Enhancements - CDBG (Along Adams Ave) N Pea Ridge, Phase I {Design & ROW} Outer Loop, Phase IV {Design & ROW} Poison Oak, Phase I & II

101711

GRANT

260-6100-571-6315

117,466

103,534

Complete

July-19

101713

365-3400-531-6985

2,185,000

738,070

Engineering

Aug-20

365-3400-531-6813

2,400,000

904,800

Engineering

TBD

365-3400-531-6886

15,005,000

2,962,379

Engineering

Oct-21

Hogan Road Developer Agreement {Kiella Development, Inc.}

101802

CO-16 CO-18 CO-16 CO-18 CO-16 CO-18 CO-19 CO-16

365-3400-531-6857

800,240

Jan-20

S 31st Street Sidewalk - TXDOT AFA

101804

CO-18

365-3400-531-6532

415,000

Cost Sharing Agreement Authorized Engineering

May-20

Westfield Developer Agreement {Kiella Development, Inc.} S 5th Street Sidewalk - Cost Sharing Agreement {WBW Development, Ltd} Grant Match - Sidewalk/Trail Connections

101822

CO-18

365-3500-552-6516

388,964

Complete

Mar-19

101827

CO-18

365-3400-531-6315

70,962

Complete

May-19

101829

CO-18

365-3400-531-6315

80,310

Planning

TBD

Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC}

101860

CO-18

365-3400-531-6715

682,163

Oct-19

South Pea Ridge Road {Design & ROW} Video Detection Equipment 2019/2020 - Signals

101874

CO-18

365-3400-531-6860

1,375,000

414,050

Cost Sharing Agreement Authorized Engineering

May-20

101956

CO-18

365-2800-532-6810

166,560

Complete

Dec-18

Azalea Drive - 31st Street to Lowes Drive

101985

CO-18

365-3400-531-6715

1,442,800

102,800

Engineering

Aug-20

7th Street Road and Sidewalk - CDBG

102008

CDBG

260-6100-571-6317

663,984

469,051

Complete

July-19

Georgetown Railroad Hike/Bike Trail {Conceptual Design} Hartrick Bluff Road {30% Design} Pedestrian Signal - 5th Street @ Lions Junction

102010

CO-18

365-3400-531-6315

58,800

Complete

Aug-19

102025

CO-18

365-3400-531-6716

251,825

Engineering

Dec-19

102029

CO-18

365-2800-532-6810

100,000

19,000

Planning

Apr-20

Pavement Assessment

102031

CO-18

365-3400-531-6527

195,142

Engineering

Jan-20

N Pea Ridge, Phase II {30% Design Only}

102142

CO-18

365-3400-531-6985

175,545

Engineering

May-20

Complete

Jan-19

101714 101715

Total Streets/Related Facilities

$ 57,832,984 $ 32,245,519

TCIP - Kegley Road Utility Improvements, Phase I

100346

BUDG-U

520-5200-535-6357

85,096

Charter Oak Waterline Replacement, Phase II

100608

561-5200-535-6939

4,791,792

1,040,997

Engineering

July-21

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

100682

UR-15 UR-17 UR-19 TxDOT

520-5900-535-6618

142,283

Construction

Dec-19

100687

TxDOT

520-5900-535-6618

443,917

Construction

Dec-19

100688

TxDOT

520-5900-535-6618

378,083

378,082

Construction

Dec-19

100851

UR-10

561-5400-535-6941

5,949,371

Complete

Dec-18

100952

UR-15 UR-17

561-5200-535-6983

1,799,780

1,672,294

Construction

June-20 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

(Continued)

Actual Project Commit / Budget Spent $ 113,320 $ 113,319

Project # 100970

Funding BUDG-U

Acct # 520-5200-535-6357

Bird Creek Interceptor - Phase IV & V {Initial Design} Utility Improvements - FY 2014 {Greenfield Development} Leon River Interceptor, Phase II {Design & ROW} Temple-Belton WWTP Expansion, Phase II {Engineering Only} WTP Improvements - Tasks 1-3 {Preliminary Engineering Only} TCIP - Outer Loop Utility Improvements, Phase III-B

100980

UR-15

561-5400-535-6925

450,497

101064

BUDG-U

520-5000-535-6370

312,893

On Hold

TBD

101081

UR-17 UR-19 Util-RE UR-15 UR-15

561-5400-535-6941

1,128,701

108,700

On Hold

TBD

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

1,589,623

On Hold

TBD

242,832

Complete

Mar-19

1,245,080

Construction

Jan-20

101186

520-5900-535-6521 561-5200-535-6813 520-5900-535-6521

1,247,208

Water/Wastewater Replacement 2nd & 4th; Ave C to Adams Ave Water and Wastewater Master Plan Update

Util-RE UR-15 Util-RE

584,795

85,001

Engineering

May-20

101197

Util-RE

520-5900-535-2616

492,935

492,934

Complete

Sept-19

Old Town South Sewer Line (3rd & 11th/Ave D to Ave H & 3rd & 9th/Ave K to Ave N) WTP - Repair Raw Water Pump #33

101201

BUDG-U UR-15

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

3,171,137

3,171,135

Construction

Nov-19

101237

BUDG-U

520-5100-535-6222

14,292

Complete

Feb-19

TCIP - Prairie View Utility Improvements, Phase II (N Pea Ridge to FM 2483) WTP Membrane Plant - Repaint Piping, Floors, and Concrete Slab WTP Conventional - Lab Upgrades

101257

Util-RE

520-5900-535-6521

724,066

713,952

Construction

Jan-20

101420

BUDG-U

520-5100-535-6310

399,655

Complete

Apr-19

101452

BUDG-U

520-5100-535-6310

127,050

Complete

Jan-19

Shallowford Lift Station Reconstruction & Relocation

101475

561-5400-535-6905

7,406,140

7,378,798

Construction

Nov-19

Jackson Park Vicinity Water & Wastewater Line Improvements Bird Creek Interceptor, Phase V

101476

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

1,646,279

1,646,277

Complete

Nov-18

2,612,349

2,428,036

Construction

Dec-19

Highland Park Water Lines {Stellar Development}

101488

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

520-5900-535-6366

152,844

TBD

Force Main - Shallowford to TBP

101512

520-5900-535-6352 561-5400-535-6973

3,436,407

Aug-19

East Temple Utility Improvements

101575

Util-RE UR-15 UR-17 UR-15

Cost Sharing Agreement Authorized Complete

561-5200-535-6974

300,000

75,600

On Hold

TBD

TCIP - Kegley Road, Phase III & IV {Design & ROW} WTP Improvements - Tasks 3 - Lagoon Improvements {Final Engineering} WTP Improvements - Intake Recoating

101607

UR-15

561-5200-535-6888

39,600

Complete

June-19

101614

UR-15

561-5100-535-6954

278,597

Complete

Oct-18

101615

UR-17

561-5100-535-6954

650,000

49,790

Engineering

TBD

WTP Improvements - Tasks 4 - Dredging {Design} Williamson Creek Trunk Sewer

101619

561-5100-535-6959

361,360

36,360

Engineering

June-20

561-5400-535-6980

3,045,884

Construction

Dec-19

Knob Creek Trunk Sewer {Design of Phase I-V} Emergency Waterline Repair - Panda Line

101629

UR-17 UR-19 UR-15 UR-17 Util-RE

520-5900-535-6631

2,268,126

2,175,529

Engineering

Feb-20

101649

BUDG-19

520-5200-535-6357

31,360

31,359

Complete

Jan-19

Replace Membrane Modules - FY 2018

101710

BUDG-18

520-5100-535-6211

342,550

342,549

Complete

Feb-19

TCIP - N Pea Ridge, Phase I {Design & ROW} TCIP - Outer Loop, Phase IV {Design & ROW} TCIP - Poison Oak Utility Improvements, Phase I & II {Design} Temple-Belton WWTP Expansion, Phase I {Construction}

101713

Util-RE

520-5900-535-6985

102,785

54,900

Engineering

Aug-20

101714

UR-15

561-5200-535-6813

84,000

Engineering

TBD

101715

UR-15

561-5200-535-6986

123,429

Engineering

Oct-21

101774

UR-17

561-5500-535-6938

10,293,013

10,289,171

Construction

Nov-19

101086 101087 101121

101477

101628

Status Substantially Complete Complete

Scheduled Completion Oct-19

Project TCIP - Westfield Blvd Utility Improvements, Phase II

Oct-18

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Hogan Road Developer Agreement {Kiella Development, Inc.}

(Continued)

Actual Project Commit / Budget Spent $ 169,286 $ 169,286

Scheduled Completion Jan-20

Project # 101802

Funding Util-RE

Acct # 520-5900-535-6368

Wastewater Line Developer Agreement {Cedon Realty, Ltd}

101823

BUDG-U

520-5400-535-6361

36,751

Turbine Pump at Membrane Water Treatment Plant

101828

BUDG-U

520-5100-535-6211

11,563

Status Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Complete

Scott Elevated Storage Tank Rehabilitation

101834

561-5100-535-6954

1,473,959

Construction

Nov-19

Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC}

101860

BUDG-U UR-17 Util-RE

520-5900-535-6362

305,412

Oct-19

City-wide SECAP - SSES

101922

UR-19

561-5400-535-6997

1,000,000

709,541

Cost Sharing Agreement Authorized In Progress

Feb-20

Bird Creek Interceptor, Phase IV

101933

561-5400-535-6925

12,181,492

180,693

Engineering

Dec-23

Downtown Utility Assessment

101935

UR-17 UR-19 UR-17

561-5400-535-6961

267,814

Engineering

Mar-20

Gateway Center Area Utility Improvements

101943

Util-RE

520-5900-535-6521

367,302

326,961

Construction

Nov-19

MWTP - Upgrade Turbidity Analyzers

101945

Util-RE

520-5900-535-6211

97,585

Complete

Feb-19

WTP - Clarifier #3 Rehabilitation

101947

UR-17

561-5100-535-6990

782,979

Construction

Nov-19

New Pepper Creek Storage Tank

101948

561-5100-535-6991

3,373,293

3,107,936

Engineering

May-21

57th - 43rd, Ave R - Ave Z Utility Improvements {Design} Garden District Utility Improvements {Design} West Temple Distribution Line {Design} Apache Elevated Storage Tank Rehabilitation {Design} Friar Creek Assessment - SSES

101949

UR-17 UR-19 UR-17

561-5200-535-6994

263,800

Engineering

Dec-19

101950

UR-17

561-5200-535-6995

219,492

219,493

Engineering

Dec-19

101951

UR-17

561-5200-535-6996

82,580

Complete

Aug-19

101952

UR-17

561-5100-535-6993

100,000

Planning

TBD

101992

UR-19

561-5400-535-6997

1,000,000

906,490

In Progress

Jan-20

North Outer Loop Water Line and East/West Sewer Main

101997

UR-17

1,199,561

936,146

Complete

Aug-19

WTP - Clarifier #4 Rehabilitation

101999

UR-19

561-5200-535-6813 561-5400-535-6813 561-5100-535-6990

530,470

30,669

Engineering

May-20

Wildflower Wastewater Line Replacement

102000

BUDG-U

520-5400-535-6361

117,093

Complete

Feb-19

Emergency Waterline Repair - Park Tower Line

102009

Util-RE

520-5900-535-6357

172,835

Complete

Mar-19

Emergency Waterline Repair - Water Treatment Plant Line

102015

Util-RE

520-5900-535-6357

71,169

Complete

May-19

Replace Variable Frequency Drive (2) - Pump 2 & 3

102023

BUDG-U

520-5100-535-6310

13,410

Complete

Apr-19

TCIP - Hartrick Bluff Road {30% Design} MWTP - Refurbish High Service Pump #11

102025

UR-17

561-5200-535-6716

35,975

Engineering

Dec-19

102026

BUDG-U

520-5100-535-6211

26,681

Complete

May-19

Membrane Water Treatment Plant Expansion

102027

UR-17

561-5100-535-6921

3,000,000

2,953,930

Engineering

Jan-20

County View Subdivision, Utility Extension {3 Nex-Gen Devel, LLC}

102109

Util-RE

520-5900-535-6362

680,769

680,768

July-20

WTP - Repair Pump 2

102129

BUDG-U

520-5100-535-6222

16,354

16,353

Cost Sharing Agreement Authorized Complete

WTP - Repair North Spray Pump

102130

BUDG-U

520-5100-535-6222

17,336

17,335

Complete

July-19

N Pea Ridge, Phase II {30% Design Only} FY 2019 Membrane Modules

102142

Util-RE

520-5900-535-6985

23,065

Engineering

May-20

102146

BUDG-U

520-5100-535-6211

189,405

Complete

Oct-19

WTP - Repair Raw Water Pump #3

102147

BUDG-U

520-5100-535-6222

35,287

Complete

Sept-19

TBD

Nov-18

May-19

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Exhibit F-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL September 30, 2019

Project Westside Villages Wastewater Extension {Keilla Development & Howumean} Hidden Villages Subdivision, Utility Extension {Sears-Bond LP}

Project # 102172

Funding Util-RE

Acct # 520-5900-535-6368

520004

Util-RE

520-5900-535-6366

(Continued)

Actual Project Commit / Budget Spent $ 279,046 $ -

54,685

Total Water & Wastewater Facilities

$ 85,560,498 $ 64,452,890

Total Capital Projects

$ 263,661,600 $ 191,356,206

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Status Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized

Scheduled Completion TBD

TBD

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON $'s} As of September 30, 2019

Under Construction / In Progress

Exhibit F-12

109,248,735

Engineering

94,512,337

Projects Complete

47,964,426

Planning Phase

11,936,102

Total Estimated Costs of Capital Improvement Projects

263,661,600

Total = $ 263,661,600

Under Construction / In Progress 41.4%

Engineering 35.8%

Projects Complete 18.2%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Planning Phase 4.5%

CITY OF TEMPLE, TEXAS Exhibit F-13 CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON NUMBER OF PROJECTS} As of September 30, 2019

Projects Complete

137

Planning Phase

Engineering

Under Construction / In Progress

Total Number of Capital Improvement Projects

278

Total = $ 263,661,600

Projects Complete 49.3%

Planning Phase 21.6%

Engineering 15.1%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

Under Construction/ In Progress 14.0%

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON FUNDING SOURCE} As of September 30, 2019

Reinvestment Zone No. 1 Utility Revenue Bonds (2015,2017,2019) Combination Tax & Revenue CO Bonds (2016,2018,2019) Parks GO Bonds (2015) Water Fund - Retained Earnings Grant Funds Drainage Fund - Designated from Fund Balance and CO Bonds (2018) Budgeted Capital - Utility Fund Budgeted Capital - General Fund LoanSTAR Loan Program * TxDOT Reimbursable Utility Agreements * Limited Tax Notes (2016,2019) * General Fund - Designated from Fund Balance/Other *

Hotel-Motel Fund - Designated from Fund Balance * Total Capital Improvement Projects {by funding source}

Millions

$10

$20

$30

$40

$50

$60

Exhibit F-14

Total Dollars 80,349,772 70,514,165 55,009,083 15,236,204 11,303,033 7,858,682 7,583,145 6,249,687 4,846,112 1,939,481 964,283 1,376,799 228,661

% of Total 30.47% 26.74% 20.86% 5.78% 4.29% 2.98% 2.88% 2.37% 1.84% 0.74% 0.37% 0.52% 0.09%

202,493

0.08%

263,661,600

100.00%

$70

$80

$90

Reinvestment Zone No. 1 30.5% Utility Revenue Bonds (2015,2017,2019) 26.7%

CO Bonds (2016,2018,2019) 20.9% Parks GO Bonds (2015) 5.8% Water Fund Retained Earnings 4.3% Grant Funds 3.0% Drainage - Fund Balance & CO Bonds (2018) 2.9%

Budgeted Capital Utility Fund 2.4%

Total = $ 263,661,600

* Other 1.8% Budgeted Capital General Fund 1.8% *Funding source is reflected in "other" on graph

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {COMPLETION DATE} As of September 30, 2019

Exhibit F-15

Capital Improvement Program Project Status Number of Projects Based on Completion Date 16

Oct-18

Nov-18

9 9

Dec-18 Jan-19

Feb-19

7 7

Mar-19 Apr-19

12 12

May-19 Jun-19

Jul-19

Aug-19

Sep-19

Completion Date

Oct-19

8 14

Nov-19

Dec-19

Jan-20

Feb-20

Mar-20

4 5

Apr-20

May-20

Jun-20

Jul-20

2 0 Oct-20 0 Prepared by City of Temple Finance Department-je Nov-20 0 Dec-20 3 Jan-21 0 Feb-21 0 Mar-21 1 Apr-21 1 May-21 1 Jun-21 0 Jul-21 1 Aug-21 0 Sep-21 0 Oct-21 1 Nov-21 0 Dec-21 0 Dec-23 1 Aug-20

14-Nov-19

Sep-20

TBD 0

Number of Projects = 278 QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

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.

Treasury Yield Curve 2.50%

2.00%

1.50%

1.00%

0.50%

0.00%

3 Mo

6 Mo

1 Yr

2 Yr

3 Yr

5 Yr

7 Yr

10 Yr

20 Yr

30 Yr

Source - Board of Governors of the Federal Reserve System Statistical Release H.15, October 3, 2019

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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit G-1

SCHEDULE OF INVESTMENT ALLOCATIONS September 30, 2019 Carrying

Bank Balance/

Value

Fair Value

Entity Allocation Based on Carrying Value

Entity Allocation BBVA Compass

6,889,629

$ 10,198,954

East West Bank

10,252,899

First United Bank

15,021,430

Independent Bank

5,053,131

LegacyTexas Bank

10,176,971

NexBank

9,879,527

Southside Bank

5,524,388

Texas CLASS*

4,652,464

Texpool*

9,906,588

TexSTAR*

77,107,251

Third Coast Bank

10,383,707

Veritex Bank

15,335,015

$180,183,000

$183,492,325

Carrying

Bank Balance/

Value

Fair Value

Third Coast Bank 6%

$ 32,506,014

$ 35,815,339

Gov't Pools

91,666,303

CDs

56,010,683

$180,183,000

$183,492,325

BBVA Compass East West 4% Bank 6%

TexSTAR* 43%

Texpool* 5%

Texas CLASS* 3%

First United Bank 8% Independent Bank 3% LegacyTexas Bank 6% NexBank Southside 5% Bank 3%

Asset Allocation Based on Carrying Value

Asset Allocation Cash

Veritex Bank 8%

CDs 31%

Cash 18%

Gov't Pools 51%

% of Carrying

Carrying

Value

Fund Allocation Based on Carrying Value

Fund Allocation General Fund (GF)

$ 32,288,669

17.92%

58,441,259

32.43%

GO Interest & Sinking (I&S)

1,446,172

0.80%

Hotel / Motel (Hot/Mot)

1,548,183

0.86%

42,570,205

23.63%

8,026

0.00%

Water & Wastewater (Wtr/WW)

Other 4%

RZ No.1 22%

Capital Projects - GO/CO Bond Program (GO/CO Bonds) Capital Projects - Designated Fund Balance (CP/FB) Federal / State Grant Fund (Grant) Drainage (Drng)

2,532,442

Employee Benefits Trust (Emp)

1,627,092

0.90%

39,720,952

22.04%

$180,183,000

100.00%

Reinvestment Zone No.1 (RZ No.1)

GO/CO Bonds 24%

GF 18%

Wtr/WW 32%

1.41%

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 YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS INVESTMENT PORTFOLIO - MARKET TO MARKET September 30, 2019 Par Term* Type Value (Days) Third Coast Bank CD $ 5,158,128 Third Coast Bank CD 5,161,330 East West Bank CD 5,151,737 Veritex Bank CD 5,112,307 Legacy Texas CD 5,126,771 East West Bank CD 5,101,162 Independent Bank CD 5,033,397 LegacyTexas CD 5,042,257 First United Bank CDARS 5,006,304 First United Bank CDARS 5,007,066 First United Bank CDARS 5,007,066 TexPool Investment Pool 9,906,588 TexSTAR Investment Pool 77,107,251 Texas CLASS Investment Pool 4,652,464 BBVA Compass Cash 948,348 BBVA Compass Money Market 5,941,281 First United Bank 994 Veritex Bank Money Market 10,211,476 NexBank Money Market 9,879,527 Southside Bank Money Market 5,524,388 $ 180,079,842

2 94 175 245 336 378 406 497 528 619 710 111 113 80 1 1 1 1 1 1

Exhibit G-2

Yield % 2.5200 2.5700 2.9500 3.0000 3.0500 2.8200 2.6800 2.5000 2.4500 2.7500 2.7500 2.1635 2.1065 2.2000 0.9917 1.7500 0.0000 2.2700 2.3300 2.2500

Maturity Date 02-Oct-19 02-Jan-20 23-Mar-20 01-Jun-20 31-Aug-20 12-Oct-20 09-Nov-20 08-Feb-21 11-Mar-21 10-Jun-21 09-Sep-21 -

Carrying Value $

5,189,924 5,193,783 5,151,737 5,123,539 5,126,771 5,101,162 5,053,131 5,050,200 5,006,304 5,007,066 5,007,066 9,906,588 77,107,251 4,652,464 948,348 5,941,281 994 10,211,476 9,879,527 5,524,388 $ 180,183,000

Fair Value $

5,189,924 5,193,783 5,151,737 5,123,539 5,126,771 5,101,162 5,053,131 5,050,200 5,006,304 5,007,066 5,007,066 9,906,588 77,107,251 4,652,464 4,257,673 5,941,281 994 10,211,476 9,879,527 5,524,388 $ 183,492,325

Fair Value as a % of Carrying Value

Fair vs Carrying $

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

Weighted Average Maturity

168.62 Days

2.31% 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

2.37%

Year ago 1.99 2.00 2.00 2.26 2.18 0.19 0.30 2.15 2.49

Sept 30 2.31 2.16 2.11 2.20 1.90 0.23 0.41 1.84 1.71

4.18

2.62

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

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

Year ago

Traci L. Barnard Director of Finance

Stacey Reisner Treasury Manager

Melissa Przybylski Assistant Director of Finance

Sherry M. Pogor Financial Analyst

Sept 30

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

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS

Exhibit G-3

CARRYING VALUE AND FAIR VALUE COMPARISON For the Quarter Ending September 30, 2019

Carrying Value Par Type

Increase /

Value

Maturity

6/30/2019

5,158,133

12-Aug-19

Third Coast Bank CD

5,158,128

02-Oct-19

5,157,425

5,189,924

32,499

Third Coast Bank CD

5,161,330

02-Jan-20

5,160,614

5,193,783

33,169

East West Bank CD

5,151,737

23-Mar-20

5,114,090

5,151,737

37,647

Veritex Bank CD

5,112,307

01-Jun-20

5,085,469

5,123,539

38,070

Legacy Texas CD

5,126,771

31-Aug-20

5,088,071

5,126,771

38,700

East West Bank CD

5,101,162

12-Oct-20

5,065,543

5,101,162

35,619

Independent Bank CD

5,033,397

09-Nov-20

5,019,603

5,053,131

33,528

LegacyTexas CD

5,042,257

08-Feb-21

5,018,510

5,050,200

31,690

First United Bank CDARS

5,006,304

11-Mar-21

5,006,304

First United Bank CDARS

5,007,066

10-Jun-21

5,007,066

First United Bank CDARS

5,007,066

09-Sep-21

5,007,066

TexPool Investment Pool

9,906,588

19,249,532

9,906,588

(9,342,944)

77,107,251

51,426,543

77,107,251

4,652,464

10,197,766

4,652,464

(5,545,302)

948,348

3,895,580

948,348

(2,947,232)

5,941,281

9,303,658

5,941,281

(3,362,377)

994

10,211,476

12,241,900

10,211,476

NexBank Money Market

9,879,527

9,818,878

9,879,527

Southside Bank Money Market

5,524,388

15,162,437

5,524,388

Texas CLASS Investment Pool BBVA Compass Cash BBVA Compass Money Market First United Bank Veritex Bank Money Market

$185,237,975

5,162,698

177,168,317

(Decrease)

LegacyTexas CD

TexSTAR Investment Pool

9/30/2019

180,183,000

(5,162,698)

25,680,708

994 (2,030,424) 60,649 (9,638,049) $

3,014,683

Fair Value Par Type

Increase /

Value

Maturity

6/30/2019

9/30/2019

(Decrease)

LegacyTexas CD

5,158,133

12-Aug-19

Third Coast Bank CD

5,158,128

02-Oct-19

5,157,425

5,189,924

32,499

Third Coast Bank CD

5,161,330

02-Jan-20

5,160,614

5,193,783

33,169

East West Bank CD

5,151,737

23-Mar-20

5,114,090

5,151,737

37,647

Veritex Bank CD

5,112,307

01-Jun-20

5,085,469

5,123,539

38,070

Legacy Texas CD

5,126,771

31-Aug-20

5,088,071

5,126,771

38,700

East West Bank CD

5,101,162

12-Oct-20

5,065,543

5,101,162

35,619

Independent Bank CD

5,033,397

09-Nov-20

5,019,603

5,053,131

33,528

LegacyTexas CD

5,042,257

08-Feb-21

5,018,510

5,050,200

31,690

First United Bank CDARS

5,006,304

11-Mar-21

5,006,304

First United Bank CDARS

5,007,066

10-Jun-21

5,007,066

First United Bank CDARS

5,007,066

09-Sep-21

5,007,066

TexPool Investment Pool

9,906,588

19,249,532

9,906,588

(9,342,944)

77,107,251

51,426,543

77,107,251

4,652,464

10,197,766

4,652,464

948,348

4,609,439

4,257,673

(351,766)

5,941,281

9,303,658

5,941,281

(3,362,377)

TexSTAR Investment Pool Texas CLASS Investment Pool BBVA Compass Cash BBVA Compass Money Market First United Bank

5,162,698

994

10,211,476

12,241,900

10,211,476

NexBank Money Market

9,879,527

9,818,878

9,879,527

Southside Bank Money Market

5,524,388

15,162,437

5,524,388

Veritex Bank Money Market

$185,237,975

177,882,176

183,492,325

(5,162,698)

25,680,708 (5,545,302)

994 (2,030,424) 60,649 (9,638,049) $

5,610,149

Investments with a $0 Carrying and Fair Value at 6/30/2019 were purchased after 6/30/2019.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

SUPPLEMENTAL INFORMATION

Supplemental Information includes: Fund Balance Reserves/Designations â&#x20AC;&#x201C; General Fund ................. 77 Expenditures of Federal and State Awards .................................. 78 Awards of Federal & State Grants by Project Type ...................... 80 Hotel/Motel Tax Receipts by Reporting Entity ............................. 81 Historical Sales Tax Revenue by Month........................................ 82 Parks Escrow Deposits by Addition Name .................................... 83

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

City of Temple, Texas

Table I

Schedule of Fund Balance - General Fund September 30, 2019

Proposed Balance

2019

Adjusted

09/30/19

Allocation

09/30/19

CAPITAL PROJECTS: Various Projects: Debt Service - Solid Waste {09/19/19}

TOTAL Various Projects

500,000

Capital Equipment Purchases

1,988,618

Strategic Investment Zone

100,000

Capital Replacement - Sanitation Vehicles

273,250

Capital Replacement - P25 Radios

249,250

2,611,118

500,000

2,611,118

3,111,118

746,308

1,772,846

2,519,154

1,246,308

4,383,964

5,630,272

1,961,384

492,994

2,787

495,781

7,590

7,613

Drug enforcement {Forfeiture Funds}

198,298

6,353

204,651

Municipal Court Restricted Fees

277,950

(53,099)

224,851

8,345

11,395

2019/2020 Budgetary Supplement-Capital/SIZ/TEDC Matrix:

TOTAL BUDGETARY SUPPLEMENT

TOTAL - PROJECT SPECIFIC

CAPITAL PROJECTS ***ASSIGNED***

TOTAL CAPITAL PROJECTS

Other Fund Balance Classifications: Encumbrances: Nonspendable: Inventory & Prepaid Items Restricted for: Rob Roy MacGregor Trust - Library

Vital Statistics Preservation Fund

3,050

Public Safety

30,643

Public Education Government (PEG) Access Channel

(207)

30,436

144,338

13,573

157,911

12,071

325,000

337,071

Assigned to: Technology Replacement "2018/2019 Favorable Variance"

(6,648,123)

Budgeted decrease in Fund Balance

5,234,186

Unassigned: { 4 months operations }

20,132,300

$ 29,193,665

Total Fund Balance

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

27,779,728

CITY OF TEMPLE, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the year ended September 30, 2019

Table II

Federal/State Grantor Agency or Pass-Through Program Title

Federal CFDA Number

Grant Number

Federal Financial Assistance: U.S. Department of H.U.D. CDBG 2014 CDBG 2015 CDBG 2016 CDBG 2017 CDBG 2018

14.218 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 B-18-MC-48-0021

97.042

19TX-EMPG-1142

33,370

97.025

2178-PP22 2018

28,364

28,364 61,734

16.607

2018-BU-BX-13069168

13,039

16.738 16.738

2017-DJ-BX-0809 2018-DJ-BX-0877

17,167 18,534

17,167 18,534 35,701 48,740

U.S. Department of Transportation Texas Department of Transportation: Surface Transportation Program (through KTMPO) Pass-Through Agreement

20.205 20.205

0909-36-155 0320-06-001

3,888,000 16,555,000

1,464,468 1,505,000 2,969,468

U.S. Environmental Protection Agency Special Appropriation Act Projects

66.202

01F18601

970,000

280,284 280,284

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

45.310

LS-00-17-0044-17

5,220

5,220 5,220

23,655,137

4,090,673

U.S. Department of Homeland Security Texas Department of Public Safety: Civil Defense Texas Engineering Extension Service Urban Search and Rescue U.S. Department of Justice 2018 Bullet Proof Vests Grant Killeen Police Department: 2017 Edward Byrne Memorial Justice Assistance Grant 2018 Edward Byrne Memorial Justice Assistance Grant

Program or Award Amount

Total Federal Financial Assistance

390,268 357,357 410,971 431,615 536,232

Passed Through to Subrecipients

Program Expenditures

6,496 120,803 142,630 311,046 144,252 725,227

State Financial Assistance: Office of the Attorney General Chapter 59 Asset Forfeitures

67,913

67,913 67,913

Office of the Governor - Criminal Justice Division Crisis Assistance Program

2820003

34,350

17,128 17,128

Office of the Governor - Homeland Security Division Law Enforcement Terrorism Prevention Activities Program

3664301

51,790

51,790 51,790

Texas Department of Transportation 2019 Routine Airport Maintenance Program (RAMP)

M1909TEMP

50,000

50,000 50,000

Texas A&M Forest Service TIFMAS Grant Assistance Program

1,290

1,290 1,290

Texas State University System Texas School Safety Center Tobacco Prevention and Community Services Division Tobacco Enforcement Program

8,900

5,500 5,500

Total State Financial Assistance Total Federal and State Financial Assistance

214,243 $

23,869,380

193,621 $

4,284,294 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the year ended September 30, 2019

Table II (Continued)

Schedule of Federal and State Awards by Funding Source

Total = $ 23,869,380

Pass-Through Agreement 69.36% US Department of Transportation 16.29% US Department of HUD 8.91%

U.S. Environmental Protection Agency 4.06% Other 1.38%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

CITY OF TEMPLE, TEXAS SCHEDULE OF AWARDS OF FEDERAL AND STATE GRANTS - BY PROJECT TYPE For the year ended September 30, 2019

Pass-Through Agreement Transportation Community Development Health & Human Services Public Safety & Youth Programs Airport

Table III

$ 16,555,000 3,888,000 2,126,443 970,000 279,937 50,000 $ 23,869,380

Schedule of Federal and State Awards by Project Type

Total = $ 23,869,380

Pass-Through Agreement - 69.30% Transportation - 16.30% Community Development - 8.90% Health & Human Services - 4.10% Public Safety & Youth Programs - 1.20% Airport - 0.20%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

City of Temple, Texas Hotel/Motel Tax Receipts by Reporting Entity For the year ended September 30, 2019 & 2018

Table IV

Hotel/Motel Tax By Reporting Entity Thousands

$50

$100

$150

$200

$250

$300

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 Towneplace Suites

18/19

17/18

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/Studio 6

Thousands

Barrington Apts & Inn

$200

$400

$600

$800 $1,000 $1,200 $1,400 $1,600 $1,800

Texas Inn Red Roof Inn Classic Inn

18/19

Oct Nov Dec Jan Feb Mar

17/18

Oct NovDecJanFeb Mar Apr May Jun July Aug Sept

Apr

May Jun July Aug Sept

Chappel Creek Apts

Eagle Inn Economy Inn Oasis Motel Airbnb

Hotel/Motel Tax Fiscal Year 18/19 17/18

# Reporting at 9/30 Actual YTD 32 $1,698,864 30 $1,520,025

Budget $1,472,500 $1,462,500

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

% of Budget 115.37% 103.93%

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

% 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 1,563,720 1,603,658 2,115,654 1,663,248 1,670,814 2,116,191 1,748,973 1,824,277 21,831,623 $

19 1,917,501 1,876,187 1,786,879 2,233,215 1,667,367 1,787,205 2,041,257 1,853,601 1,831,047 2,116,924 2,100,594 1,924,399 23,136,176

841,539 $

1,050,174 $

963,895 $

2,330,272 $

(452,662) $

793,443 $

179,099 $

1,304,553

5.35%

12.28%

-2.12%

3.80%

0.83%

Annual: $ Increase

5.22%

6.19%

19 Vs. 18 1.48% 10.45% 3.82% 0.79% 6.63% 11.45% -3.52% 11.44% 9.59% 0.03% 20.10% 5.49% 5.98%

5.98%

* - Includes audit adjustm ent in the am ount $1,798,088.19. ** - Includes single audit adjustm ent in the am ount $355,927.23.

Annual Sales Tax $25

$20

Millions

$15

$10

$0 2010

2011

2012

2013

2014

2015

Budget

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

2016

2017

2018

2019

Actual

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name September 30, 2019 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

9/30/2019

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

15,534.61

665.39

Creeks at Deerfield

02/25/13

7,875.00

306.99

7,568.01

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

1,044.00

Westfield X

09/09/15

12,600.00

Villas at Friars Creek

09/28/15

14,850.00

Phillips

10/13/15

225.00

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

Bluebonnet 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

12,569.00

Moore's Mill

04/13/17

225.00

26,662.50

1,325.47

7,200.00

5,520.00

7,167.11 52,528.82

450.00

24.53

330.00

2,596.18

4,950.00

225.00 -

8,325.00 4,500.00

5,400.00

1,382.89

15,300.00

306.00

225.00 -

10,350.00

675.00 1,831.00

2 4

225.00 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name

(Continued)

September 30, 2019 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

9/30/2019

Hidden Creek

05/11/17

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

Amata Terra

03/09/18

11,475.00

Tennesse Valley

05/01/18

6,075.00

Hills of Westwood IX

05/25/18

7,200.00

JS Clark

07/02/18

225.00

Horsehugger Acres

08/09/18

450.00

Quill Estates

08/10/18

225.00

Legacy Ranch II

08/31/18

21,825.00

Riverside Trail

09/17/18

900.00

Portico at Fryers Creek

09/19/18

450.00

Oliver

09/25/18

450.00

Kurek

10/17/18

225.00

Hilldell Estates III

10/25/18

225.00

Evans

11/07/18

675.00

Shoppes on the Hill

01/02/19

23,175.00

Reserve at Friars Creek

02/05/19

12,150.00

Valley Ranch IV

03/01/19

4,730.00

Dr. Faith

03/22/19

1,350.00

South Pointe I

03/22/19

24,075.00

Barnhardt

04/23/19

225.00

Plains at Riverside IV

05/06/19

21,825.00

Sonder

05/06/19

2,475.00

Helen V

05/22/19

225.00

Wesley Hart

05/22/19

225.00

Forrester Road

08/15/19

225.00

Accumulated Interest 1

1,350.00

632,789.58

2,122.40

225.00

22,387.50 -

225.00 19,374.47

225.00

91,678.51 358,634.94

2, 7

3,375.00

2,450.53

577.60

53,325.00

112,359.58 Total

1,350.00

20,681.07 $

274,154.64

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. 2. Funds appropriated to construct restrooms at South Temple Park. 3. Funds appropriated for a playground at Meadow Bend Park 4. Funds appropriated for a shade structure and Ten Spin play feature at Von Rosenberg Park. 5. Funds appropriated for a picnic shelter at Westridge Park. 6. Funds appropriated for a shade structure at West Temple Park. 7. Funds appropriated for development of Alta Vista Park. 8. Funds appropriated for development agreement for sidewalks in the Villages of Westfield subdivision.

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 YEAR ENDED 09.30.19

STRATEGIC INVESTMENT ZONES

The Cityâ&#x20AC;&#x2122;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 relat ed to faĂ§ade replacement or upgrading, sign improvements, landscaping improvements, asbestos abatements, demolitions and sidewalk replacement.

City of Temple, Texas Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) As of September 30, 2019

Table VII

ACTIVE PROJECTS SIZ Map # 46

Contract/ Council Award

Original Match Amount

Grantee

11/15/2017 Knob Creek Masonic Lodge

12/7/2017

Caelum Altus IV, LLC

2/15/2018

14,429

Actual City Match $

14,429

Expiration Date

Payment Date

Improvement Status Improvement Description

11/15/2018

2/11/2019

Complete

Faรงade, Sign, Landscaping and Demolition

115,000

7/31/2019

n/a

Terminated

Faรงade, Sign, Sidewalks, and Landscaping

Investors Lane, Inc

26,000

2/15/2019

12/28/2018

Complete

Faรงade and Sprinkler System

6/28/2018

Short Term Lending, LLP

90,530

6/28/2019

n/a

Terminated

Faรงade, Sign, Landscaping and Demolition

6/28/2018

Short Term Lending, LLP

70,000

6/28/2019

n/a

Terminated

Faรงade, Sign, Sidewalks, and Landscaping

6/28/2018

United Way of Central Texas

70,000

6/28/2019

2/20/2019

Complete

Faรงade and Landscaping

19,260

19,236

11/15/2019

8/19/2019

Complete

Faรงade, Sign, and Demolition

H5B3, LLC

230,000

12/31/2019

In Process

In Progress

Faรงade, Fire Surpression and Landscaping

Guillen Partners Limited

130,000

2/21/2020

In Process

In Progress

Faรงade, Fire Surpression and Residential Units

22,567

4/1/2020

In Process

In Progress

Faรงade, Sign, Landscaping and Demolition

145,000

4/4/2020

In Process

In Progress

Faรงade, Fire Surpression and Residential Units

12,989

4/4/2020

In Process

Terminated

Faรงade and Landscaping

11/15/2018 Mo Flo Company CMO

2/7/2019

2/21/2019

4/1/19 CMO

4/4/2019

VKDM Investments, LLC

4/4/2019

GZ Properties, LLC

H5B3, LLC

Committed/Encumbered/Pending FY 2019 $

657,232

SIZ Program Summary

FY 2008

Budget Reinvestment Zone #1 $ -

Budget General Fund $ 85,000

FY 2009

85,000

24,198

FY 2010

95,714

119,004

FY 2011

142,437

80,712

FY 2012

100,000

69,994

FY 2013

100,000

65,785

FY 2014

100,000

135,528

FY 2015

100,000

22,508

FY 2016

42,132

FY 2017

100,000

204,158

FY 2018

250,000

162,000

146,887

*FY 2019

275,000

100,034

Total

525,000

1,170,185

Total Costs Incurred & Encumbered $ -

Total Allocated to Date Expenditures to Date Remaining Available Funds

1,695,185

(1,568,138) 127,047

657,232 $

1,568,138

Redevelopment Grants and Incentive Programs with Strategic Investment Zones (SIZ) $700,000 $600,000 $500,000

$400,000 $300,000 $200,000 $100,000 $-

2009

2010

2011

2012

2013

2014

QUARTERLY FINANCIAL STATEMENTS โ FOR THE YEAR ENDED 09.30.19

2015

2016

2017

2018

*2019

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE YEAR ENDED 09.30.19

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