The URL can be used to link to this page

01-28-2025 (City Council) Agenda Packet Wylie City Council Regular Meeting January 28, 2025—6:00 PM f'V Council Chambers - 300 Country Club Road,Building#100,Wylie, Texas 75098 CITY WYLIE CALL TO ORDER INVOCATION&PLEDGE OF ALLEGIANCE PRESENTATIONS &RECOGNITIONS PRl. Young Men's Service League Wylie Chapter. COMMENTS ON NON-AGENDA ITEMS Any member of the public may address Council regarding an item that is not listed on the Agenda.Members of the public must fill out a form prior to the meeting in order to speak. Council requests that comments be limited to three minutes for an individual, six minutes for a group. In addition, Council is not allowed to converse, deliberate or take action on any matter presented during citizen participation. CONSENT AGENDA All matters listed under the ConsentAgenda are considered to be routine by the City Council and will be enacted by one motion. There will not be separate discussion of these items.If discussion is desired, that item will be removed from the Consent Agenda and will be considered separately. A. Consider, and act upon, approval of January 14,2025 Regular City Council Meeting minutes. B. Consider, and place on file, the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of December 31, 2024. CC. Consider,and act upon,the City of Wylie Monthly Revenue and Expenditure Report for December 31,2024. D. Consider, and place on file,the City of Wylie Monthly Investment Report for December 31, 2024. E. Review, and place on file, the Wylie Police Department 2024 Racial.Profiling Analysis. F. Consider,and act upon,Ordinance No.2025-07 for an amendment to Planned Development 2001-28 to allow for a telecommunication use on 0.055 acres.Property located at 1401 Country Club Road(ZC 2024-10). Q. Consider, and act upon, the approval of the purchase of one (1) passenger van for the Parks and Recreation Department through a cooperative purchasing agreement with the Sheriffs'Association of Texas,authorizing the City Manager to execute any necessary documents. REGULAR AGENDA 1. Consider,and act upon, acceptance of the Annual Comprehensive Financial Report(ACFR)for FY 2023-24 following a presentation by the audit firm Weaver, LLP. a e I1 E] 2. Consider,and act upon,Ordinance No.2025-08 amending Wylie`s Code of Ordinances,Ordinance No.2021- 1.7, as amended, Appendix A (Comprehensive Fee Schedule), Section II (Garbage, Trash and Brush Fees), Section VI (Planning and Zoning), Section VII (Police Department), Section VIII (Public Library), and Section XII(Municipal Court Fees). 3. Consider,and act upon,the approval of the Municipal Walking Trails,Phase 3 artist design by Sonny Behan at a cost not to exceed$59,190,including a contract to commission the art,and authorizing the City Manager to execute any and all necessary documents. 4. Consider, and act upon, the approval of the Municipal Walking Trails, Phase 3 (2) artist design by Seth Vandable at a cost not to exceed $60,000,the approval of a contract to commission the art, and authorizing the City Manager to execute any and all documents. WORK SESSION WS 1. Discuss partnering with the Corps of Engineers on a lease agreement for East Fork and Avalon Park. WS2. Discuss the proposed Vecina manufactured home development generally located at the northeast corner of E. FM 544 and Alanis Drive. WS3. Discuss moving the regularly scheduled June 10, 2025 City Council meeting date. RECONVENE INTO REGULAR SESSION EXECUTIVE SESSION See. 551.071. CONSULTATION WITH ATTORNEY; CLOSED MEETING. If A governmental body may not conduct a private consultation with its attorney except: (1)when the governmental body seeks the advice of its attorney about: (A)pending or contemplated litigation; or (B) a settlement offer; or (2)on a matter in which the duty of the attorney to the governmental body under the Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with this chapter. ES1. Receive legal advice from the City Attorney regarding Trinity Valley Ranch, LLC v. City of Wylie, Cause No. 493-02900-2024 pending in the 493rd District Court. RECONVENE INTO OPEN SESSION Take any action as a result from Executive Session. READING OF ORDINANCES Title and caption approved by Council as required by Wylie City Charter,Article III, Section 13-D. ADJOURNMENT CERTIFICATION I certify that this Notice of Meeting was posted on January 24, 2025 at 5:00 p.m. on the outside bulletin board at Wylie City Hall,300 Country Club Road,Building 100,Wylie,Texas, a place convenient and readily accessible to the public at all times. a e 12 Stephanie Storm, City Secretary Date Notice Removed The Wylie Municipal Complex is wheelchair accessible. Sign interpretation or other special assistance for disabled attendees must be requested 48 hours in advance by contacting the City Secretary's Office at 972.516.6020.Hearing impaired devices are available from the City Secretary prior to each meeting. If during the course of the meeting covered by this notice, the City Council should determine that a closed or executive meeting or session of the City Council or a consultation with the attorney for the City should be held or is required, then such closed or executive meeting or session or consultation with attorney as authorized by the Texas Open Meetings Act,Texas Government Code§ 551.001 et. seq.,will be held by the City Council at the date, hour and place given in this notice as the City Council may conveniently meet in such closed or executive meeting or session or consult with the attorney for the City concerning any and all subjects and for any and all purposes permitted by the Act, including,but not limited to,the following sanctions and purposes: Texas Government Code Section: § 551.071 —Private consultation with an attorney for the City. § 551.072—Discussing purchase, exchange,lease or value of real property. § 551.074—Discussing personnel or to hear complaints against personnel. § 551.087—Discussing certain economic development matters. § 551.073—Discussing prospective gift or donation to the City. § 551.076—Discussing deployment of security personnel or devices or security audit. a e 3 0112812025 it,,A. lAl Wylie City Council CITY F WYLIE AGENDA REPORT Department: City Secretary Account Code: Prepared By: Stephanie Storm Subject I Consider, and act upon, approval of January 14, 2025 Regular City Council Meeting minutes. Recommendation 0 Motion to approve the Item as presented. The minutes are attached for your consideration. 0112812025 Item A. Wylie City Council Regular Meeting Minutes January 14, 2025—6:00 PM fN Council Chambers - 300 Country Club Road,Building#100,Wylie, Texas 75098 CITY WYLIE CALL TO ORDER Mayor Matthew Porter called the regular meeting to order at 6:04 p.m. The following City Council members were present: Councilman David R. Duke, Councilman Dave Strang (7:10), Mayor pro tem Jeff Forrester, Councilman Scott Williams, Councilman Sid Hoover, and Councilman Gino Mulliqi. Staff present included: City Manager Brent Parker;Deputy City Manager Renae 011ie;Assistant City Manager Lety Yanez; City Attorney Ryan Pittman; Fire Chief Brandon Blythe; Digital Media Specialist Kristina Kelly; City Secretary Stephanie Storm;Assistant Police Chief Tommy Walters;Parks and Recreation Director Carmen Powlen; Community Services Director Jasen Haskins; Finance Director Melissa Brown; Public Works Director Tommy Weir; and various support staff. INVOCATION& PLEDGE OF ALLEGIANCE Mayor pro tem Forrester led the invocation and Councilman Williams led the Pledge of Allegiance. PRESENTATIONS &RECOGNITIONS PRI. Wylie Way Students(K-12). Mayor Porter, WISD Board President Dr. Jacob Day, and WISD Superintendent Dr. David Vinson presented medallions to students demonstrating "Shining the Wylie Way." Every nine weeks one student from each WISD campus is chosen as the"Wylie Way Student." PR2.Recognition of Hindus of DFW. Mayor Porter recognized the Hindus of DFW. Mayor Porter recessed the Council into a break at 6:41 p.m. Mayor Porter reconvened the Council into Regular Session at 6:46 p.m. COMMENTS ON NON-AGENDA ITEMS Any member of the public may address Council regarding an item that is not listed on the Agenda. Members of the public must fill out a form prior to the meeting in order to speak. Council requests that comments be limited to three minutes for an individual, six minutes for a group. In addition, Council is not allowed to converse, deliberate or take action on any matter presented during citizen participation. No persons were present wishing to address the Council. CONSENT AGENDA All matters listed under the ConsentAgenda are considered to be routine by the City Council and will be enacted by one motion. There will not be separate discussion of these items.If discussion is desired, that item will be removed from the ConsentAgenda and will be considered separately. F,Iag 11 0112812025 it,,A. A. Consider, and act upon, approval of December 10,2024 Regular City Council Meeting minutes. B. Consider, and place on file, the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of November 30,2024. C. Consider,and place on file,the City of Wylie Monthly Revenue and Expenditure Report for November 30,2024. D. Consider, and place on file,the City of Wylie Monthly Investment Report for November 30,2024. E. Consider, and act upon, Ordinance No. 2025-01 amending Ordinance No. 2024-25,which established the fiscal year 2024-2025 budget, providing for repealing, savings, and severability clauses, and the effective date of this ordinance. F. Consider, and act upon, Ordinance No. 2025-02 amending Ordinance No. 2024-25,which established the fiscal year 2024-2025 budget, providing for repealing, savings, and severability clauses, and the effective date of this ordinance. G. Consider, and act upon, the approval of a request to construct a new residential structure in accordance with Ordinance No. 2022-34. Property located at 100 S. Cottonbelt St. within the Downtown Historic District. H. Consider, and act upon, the approval of the renewal purchase of Annual Maintenance and Software Upgrade for Public Safety Radios and Network Recording Software from Motorola Solutions, Inc. through a cooperative purchasing agreement with the Texas Department of Information Resources, and authorizing the City Manager to execute any necessary documents. I. Consider, and act upon, the approval of an agreement with AT&T Enterprises, LLC for ESInet and NG911 Core Services Implementation for Public Safety Communications, and authorizing the City Manager to execute any necessary documents. Council Action A motion was made by Councilman Williams, seconded by Councilman Duke, to approve the Consent Agenda Item as presented. A vote was taken and the motion passed 6-0 with Councilman Strang absent. WORK SESSION Mayor Porter convened the Council into Work Sessions at 6:48 p.m. WSl. Discuss potential changes to the City Charter for a future Charter Amendment Election. City Secretary Storm and City Attorney Pittman answered questions from the Council. Councilman Strang took his seat at the dais at 7:10 p.m. Council direction was to move forward bringing back verbiage for Council consideration at the February llth meeting for the top items that staff has identified listed in the order they exist in the Charter, and to provide voters with a document showing strikethroughs and changes at the polling locations and posted on the City website. RECONVENE INTO REGULAR SESSION Mayor Porter reconvened the Council into Regular Session at 7:38 p.m. F,Ia e 12 0112812025 it,,A. EXECUTIVE SESSION Mayor Porter convened the Council into Executive Session at 738 p.m. Sec. 551.071. CONSULTATION WITH ATTORNEY; CLOSED MEETING. If A governmental body may not conduct a private consultation with its attorney except: (1)when the governmental body seeks the advice of its attorney about: (A)pending or contemplated litigation; or (B) a settlement offer; or (2)on a matter in which the duty of the attorney to the governmental body under the Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with this chapter. ESI. Public Spaces Regulations. RECONVENE INTO OPEN SESSION Take any action as a result from Executive Session. Mayor Porter reconvened the Council into Open Session at 8:15 p.m. REGULAR AGENDA 1. Hold a Public Hearing,consider,and act upon,the writing of an ordinance for a change in zoning from Neighborhood Services(NS)to Neighborhood Services-Special Use Permit(NS-SUP)on 1.38 acres to allow for a motor vehicle fueling station with convenience store use.Property located at 1501 S.Ballard Avenue(ZC 2024-09). Staff Comments Community Services Director Haskins addressed the Council stating this applicant is requesting to withdraw this item for consideration. Haskins answered questions from the Council. Public Hearing Mayor Porter opened the public hearing on Item 1 at 8:1.7 p.m. asking anyone present wishing to address Council to come forward. Eric Hulen,Justin Floyd,and Lori Brown were present wishing to address the Council with concerns regarding this use at this location. Mayor Porter closed the public hearing at 8:21 p.m. Council Action A motion was made by Mayor pro tent Forrester, seconded by Councilman Mulliqi,to deny Item 1 as presented. A vote was taken and the motion passed 7-0. 2. Hold a Public Hearing, consider, and act upon, Ordinance No. 2025-03 amending Wylie's Code of Ordinances,Ordinance No.2021-1.7,as amended,Appendix B(Zoning),Article 6(Special Purpose and Overlay Districts), Section 6.3 (Downtown Historic District (DTH)), to amend certain regulations relating to the Downtown Historic District. Public Hearing Mayor Porter opened the public hearing on Item 2 at 8:27 p.m. asking anyone present wishing to address Council to come forward. No persons were present wishing to address the Council. F,Iag 13 0112812025 it,,A. Mayor Porter closed the public hearing at 8:28 p.m. Council Action A motion was made by Councilman Duke, seconded by Councilman Mulliqi, to approve Item 2 as presented. A vote was taken and the motion passed 7-0. 3. Hold a Public Hearing, consider, and act upon, the writing of an ordinance for an amendment to Planned Development 2001-28 to allow for a telecommunication use on 0.055 acres. Property located at 1401 Country Club Road(ZC 2024-10). Public Hearin Mayor Porter opened the public hearing on Item 3 at 8:31 p.m. asking anyone present wishing to address Council to come forward. No persons were present wishing to address the Council. Mayor Porter closed the public hearing at 8:32 p.m. Council Action A motion was made by Councilman Duke, seconded by Councilman Williams, to approve Item 3 as presented. A vote was taken and the motion passed 7-0. 4. Consider, and act upon,Ordinance No.2025-04 of the City of Wylie,Texas,repealing Ordinance Nos. 2014-44 and 2017-18,and amending Wylie's Code of Ordinances,Ordinance No.2021-17,as amended, Chapter 22 (Building and Building Regulations), Article XX (Sign Regulations); establishing new regulations governing the erection, maintenance and operation of signs; defining terms; providing a penalty clause, savings/repealing clause, severability clause and an effective date; and providing for the publication of the caption hereof. Council Action A motion was made by Councilman Williams, seconded by Councilman Hoover, to approve Item 4 as presented. A vote was taken and the motion passed 7-0. 5. Consider, and act upon,Ordinance No.2025-05 to dis-annex approximately 55,125 s.f.(1.26539 acres) of land,situated in the D.M.Farmer Survey Abstract No.303,Collin County,Texas.More specifically described as Brockdale Park Boat Ramp. Council Action A motion was made by Mayor pro tem Forrester, seconded by Councilman Strang,to approve Item 5 as presented. A vote was taken and the motion passed 7-0. 6. Consider, and act upon, Ordinance No. 2025-06 approving the terms and conditions of a boundary adjustment agreement between the City of Wylie and the City of Lavon; authorizing the Mayor to execute the boundary adjustment agreement on behalf of the City of Wylie;clarifying that the property as described in the boundary adjustment agreement released from Wylie's extraterritorial jurisdiction and incorporated into Lavon's extraterritorial jurisdiction; providing a repealing/savings clause, severability clause, and an effective date. Council Action A motion was made by Councilman Strang, seconded by Councilman Williams, to approve Item 6 as presented. A vote was taken and the motion passed 7-0. 7. Consider, and act upon, Resolution No. 2025-01(R) establishing a public newspaper of general circulation to be the"Official Newspaper"for the City of Wylie. F,Ia e 14 El 0112812025 it,,A. Council Action A motion was made by Mayor pro tent Forrester,seconded by Councilman Strang,to approve Resolution No.2025- 01(R) establishing the Wylie News as the "Official Newspaper" of the City of Wylie. A vote was taken and the motion passed 7-0. EXECUTIVE SESSION Mayor Porter convened the Council into Executive Session at 8:43 p.m. Sec. 551.072. DELIBERATION REGARDING REAL PROPERTY; CLOSED MEETING. A governmental body may conduct a closed meeting to deliberate the purchase, exchange, lease, or value of real property if deliberation in an open meeting would have a detrimental effect on its negotiating position. ES2. Consider the sale or acquisition of properties located at Brown/Eubanks, FM 544/Cooper, FM 544/Sanden,Jackson/Oak,Regency/Steel,State Hwy 78Brown, and State Hwy 78/Skyview. Sec. 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS; CLOSED MEETING. This chapter does not require a governmental body to conduct an open meeting: (1) to discuss or deliberate regarding commercial or financial information that the governmental body has received from a business prospect that the governmental body seeks to have locate, stay,or expand in or near the territory of the governmental body and with which the governmental body is conducting economic development negotiations; or (2) to deliberate the offer of a financial or other incentive to a business prospect described by Subdivision(1). ES3. Deliberation regarding commercial or financial information that the WEDC has received from a business prospect and to discuss the offer of incentives for Projects: 2021-4b, 2021-6c, 2022-1b,2022- Ic,2023-1c, 2023-2d, 2023-11a, 2023-11b,2024-2d,2024-4e, 2024-5a,2024-5f, 2024-7a, 2024-7b, 2024- 7e, 2024-8a, 2024-8b, 2024-8c, 2024-8d, 2024-9b, 2024-9c, 2024-9d, 2024-9e, 2024-9f, 2024-10a, 2024- 10b,2024-10c,2024-1.1a,2024-1lb,2024-11c,2024-11d,2024-1.1e,2024-12a,2024-12b,2024-12c,2025- la,2025-1b, and 2025-1c. RECONVENE INTO OPEN SESSION Take any action as a result from Executive Session. Mayor Porter reconvened the Council into Open Session at 9:35 p.m. READING OF ORDINANCES Title and caption approved by Council as required by Wylie City Charter;Article III,Section 13-D. City Secretary Storm read the captions of Ordinance Nos.2025-01,2025-02,2025-03,2025-04,2025-05,and 2025- 06 into the official record. ADJOURNMENT A motion was made by Councilman Strang, seconded by Councilman Duke,to adjourn the meeting at 9:38 p.m. A vote was taken and the motion passed 7-0. F,Iag 15 0112812025 it,,A. Matthew Porter,Mayor ATTEST: Stephanie Storm,City Secretary Flag 16 1fl 0112812025 Item B. Wylie City Council CITY F WYLIE AGENDA REPORT Department: WEDC Account Code: Prepared By: Jason Greiner Subject I Consider,and place on file,the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of December 31, 2024. Recommendation Motion to approve the Item as presented. Discussion 0 The Wylie Economic Development Corporation(WEDC)Board of Directors approved the attached financials on January 15, 2025. 11 0112812025 Item B. WYLIEECONOMIC Dec. Rev/Exp Report DEVELOPMENT Account Summary For Fiscal: 2024-2025 Period Ending: 12/31/2024 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund:111-WYLIE ECONOMIC DEVEL CORP Revenue Category:400-Taxes 111-4000-40210 SALES TAX 4,990,217.00 4,990,217.00 0.00 0.00 -4,990,217.00 100.00% Category:400-Taxes Total:mmMMMM4,990,217.00 mmMMM4,990,217.00 0.00 0.00 -4,990,217.00 1 00 m_-m.___________________ _._ 00.00% Category:460-Interest Income 111 4000-46110 ALLOCATED INTEREST EARNINGS 112,000.00 112,000.00 34,958.81 110,229.14 -1,770.86 1.58% Category:460-Interest Income Total: 112,000.00 112,000.00 34,958.81^ 110,229.14 _6 m8 14 -1,770.86 1.58% Category:480-Miscellaneous Income 111 4000-40110 RENTAL INCOME 4,800.00 4,800.00 400.00 2,900.00 -1,900.00 39.58% 11.1.-4000-4041.0 MISCELLANEOUS INCOME 0.00 0.00 0.00 400.00 400.00 0.00% 11.1-4000-484430 GAIN/(LOSS)SALE OF CAP ASSETS 4,121,530.00 4,121,530.00 925,593.76 925,593.76 -3,195,936.24 77.54% Category:480-Miscellaneous Income Total: 4,126,330.00 4,126,330.00 mm ^ mm mmmmmmm m mmmm mPPP ^PPP - -------------___925,993.76 928,893.76 -3,197,436.24 77.49% Revenue Total: 9,228,547.00 9,228,547.00mmm P 960,952.57mmmm lo039,122.90 8,189,42�mm4 m....m..� - 4.10 88.74 88.74% Expense Category:510-Personnel Services 111-`_1611-51110 SALARIES 470,558.40 470,558.40 35,313.30 104,419.32 366,139.08 77.81% 111-5611.-51140 LONGEVITY PAY 2,807.68 2,807.68 0.00 2,664.00 143.68 5.12% 111-5 all-51110 TMRS 74,649.83 74,649.83 5,593.76 16,718.12 57,931.71 77.60% 11.1-5611-51410 HOSPITAL&LIFE INSURANCE 79,943.76 79,943.76 6,503.57 19,510.71 60,433.05 75.59% 11.1.561.1.-51420 LONG-TERM DISABILITY 1,741.07 1,741.07 80.80 242.40 1,498.67 86.08% 111-561.1-51440 FICA 29,348.70 29,348.70 2,047.93 6,215.85 23,132.85 78.82% 111-5 all-51450 MEDICARE 6,863.81 6,863.81 478.95 1,453.68 5,410.13 78.82% 111-5611-51470 WORKERS COMP PREMIUM 994.07 994.07 0.00 724.00 270.07 27.17% 11.1-5611.-51480 UNEMPLOYMENT COMP(TWC) 585.00 585.00 0.00 0.00 585.00 100.00% .-__m. __��.m..............................___-. ___m_.._._....._................._.._-.-- r ._._ Category:510-Personnel Services Total: 667,492.32 667,492.32 50,018.31 151,948.08 515,544.24 77.24% Category:520-Supplies 111-5611-52010 OFFICE SUPPLIES 5,000.00 5,000.00 106.62 392.11 4,607.89 92.16% 111-5611-52040 POSTAGE&FREIGHT 300.00 300.00 219.00 223.85 76.15 25.38% 1.:11-5611.-52810 FOOD SUPPLIES 3,000.00 3,000.00 342.91 559.36 2,440.64 81.35% Supplies Total: P......Category:520-Su 00 8,300.00 668.53 m-..m ..._m.. pp 1,175.32 7,124.68 85.84% Category:540-Materials for Maintenance 111-56 1.1-54610 FURNITURE&FIXTURES 2,500.00 2,500.00 0.00 0.00 2,500.00 100.00% 1:11-5 a1.1-54,1310 COMPUTER HARD/SOFTWARE 7,650.00 7,650.00 0.00 0.00 7,650.00 100.00% ...................... _._. m_.. Category:540-Materials for Maintenance Total: 10,150.00 10,150.00 0.00 0.00 10,150.00 100.00% Category:560-Contractual Services 117-5611-56030 INCENTIVES 1,741,250.00 1,741,250.00 200,000.00 200,000.00 1,541,250.00 88.51% 111-5 a11.-56040 SPECIAL SERVICES 87,270.00 87,270.00 410.00 567.50 86,702.50 99.35% 1:11-5611-56041 SPECIAL SERVICES-REAL ESTATE 71,000.00 71,000.00 2,254.83 3,909.66 67,090.34 94.49% 111-5611-56042 SPECIAL SERVICES-INFRASTRUCTUR 9,020,667.00 9,020,667.00 1,397,590.70 1,439,572.34 7,581,094.66 84.04% 11.1-5611-56080 ADVERTISING 226,125.00 226,125.00 17,012.60 42,195.18 183,929.82 81.34% 111-5611-56090 COMMUNITY DEVELOPMENT 74,450.00 74,450.00 3,311.54 11,219.46 63,230.54 84.93% 1.11.561.1-56110 COMMUNICATIONS 7,900.00 7,900.00 521.04 1,032.08 6,867.92 86.94% 111-5611-56180 RENTAL 27,000.00 27,000.00 2,250.00 6,750.00 20,250.00 75.00% 111-5 all-56210 TRAVEL&TRAINING 95,500.00 95,500.00 8,103.37 22,298.12 73,201.88 76.65% 11.1-5611-56250 DUES&SUBSCRIPTIONS 91,053.00 91,053.00 6,321.90 39,246.17 51,806.83 56.90% 1:11-5611.-56.310 INSURANCE 6,800.00 6,800.00 0.00 5,816.85 983.15 14.46% 111-5 all-56510 AUDIT&LEGAL SERVICES 53,000.00 53,000.00 6,558.60 6,558.60 46,441.40 87.63% 111-561.1-56 570 ENGINEERING/ARCHITECTURAL 855,300.00 855,300.00 17,604.47 19,279.47 836,020.53 97.75% 1:11-5€i11-56610 UTILITIES-ELECTRIC 2,400.00 2,400.00 186.14 391.48 2,008.52 83.69% 1/9/2025 1.:12°20 0M Page 1 of 4 12 1 0112812025 Item B. Budget Report For Fiscal:2024-2025pe,md Endmu:^2/az/2n2« Variance Original cv,mnt penvu nao| pammme pena,u Total Budget Total Budget Activity «cuvxv (Unfavorable) Remaining cateoury:sou Contractual Services Total: 12.359,715u0 12'359'715.00 1'662'125.19 1.798'836y1 10,560,878.09 os.«s% cateoury:s7u Debt Service m Capital Replacement 111-56115Z4l0 PRINCIPAL PAYMENT 606'*4.04 aoa',*«uo za'oro.o* zzn'sop.so 478'234/4 ,u.m% 111-5611 5741.5 INTEREST EXPENSE azszsa*o *zszszoo zuxos,* 12376349 50149011 oozzm categorv:sm Debt Service m Capital Replacement Total: 1.231'997a4 1'234997.6* «s.ysy.us 252.272.79 979.724.85 79.52% Category:soo'Capital Outlay 111-5b�1-581.l0 mwo'poncoAsspmcs z00000nuo z00000uoo ouo oun znn cateVprv:sxo Capital Outlay Total: 1.000,000o0 1'000000.00 0.00 0.00 z.nun'000.00 100.00% Expense Total: 15.277,654y6 15'277.65*y6 1,759,751.88 2'204,233.10 13'073'421.86 85.57% punu:zz1 wnus ECONOMIC oEvEL CORP Surplus(oenci,): -6.049,107.96 '6.049.107.96 '798'799.31 '1'165'110z0 4'883'997.76 xomm Report Surplus(menut): -6.049,107.96 '6.049.107.96 '798'799.31 '1,165'110.20 4'883'997.76 xomm z/s/zozs z:z2�zopm Page zof 4 0112812025 Item B. Budget Report For Fiscal:2024-2025 Period Ending:12/31/2024 Group Summary Variance Original Current Period Fiscal Favorable Percent Category Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund:111-WYLIE ECONOMIC DEVEL CORP Revenue 400-Taxes 4,990,217.00 4,990,217.00 0.00 0.00 -4,990,217.00 100.00% 460-Interest Income 112,000.00 112,000.00 34,958.81 110,229.14 -1,770.86 1.58% 480-Miscellaneous Income 4,126,330.00 4,126,330.00 925,993.76 928,893.76 -3,197,436.24 77.49% Revenue Total: 9,228,547.00 9,228,547.00 960,952.57 1,039,122.90 -8,189,424.10 88.74% Expense 510-Personnel Services 667,492.32 667,492.32 50,018.31 151,948.08 515,544.24 77.24% 520-Supplies 8,300.00 8,300.00 668.53 1,175.32 7,124.68 85.84% 540-Materials for Maintenance 10,150.00 10,150.00 0.00 0.00 10,150.00 100.00% 560-Contractual Services 12,359,715.00 12,359,715.00 1,662,125.19 1,798,836.91 10,560,878.09 85.45% 570-Debt Service&Capital Replacement 1,231,997.64 1,231,997.64 46,939.85 252,272.79 979,724.85 79.52% 580-Capital Outlay 1,000,000.00 1,000,000.00 0.00 0.00 1,000,000.00 100.00% Expense Total: 15,277,654.96 15,277,654.96 1,759,751.88 2,204,233.10 13,073,421.86 85.57% Fund:111-WYLIE ECONOMIC DEVEL CORP Surplus(Deficit): -6,049,107.96 -6,049,107.96 -798,799.31 -1,165,110.20 4,883,997.76 80.74% Report Surplus(Deficit): -6,049,107.96 -6,049,107.96 -798,799.31 -1,165,110.20 4,883,997.76 80.74% 2 0112812025 Item B. Budget Report For Fiscal:2024-2025 Period Ending:12/31/2024 Fund Summary Variance Original Current Period Fiscal Favorable Fund Total Budget Total Budget Activity Activity (Unfavorable) 111-WYLIE ECONOMIC DEVEI CORP -6,049,107.96 -6,049,107.96 -798,799.31 -1,165,110.20 4,883,997.76 Report Surplus(Deficit): -6,049,107.96 -6,049,107.96 -798,799.31�-1,165,110.20 4,883,997.76 15 0112812025 Item B. Wylie Economic Development Corporation Statement of Net Position As of December 31, 2024 Assets Cash and cash equivalents $ 13,519,693.76 Receivables $ 717,000.00 Note 1 Inventories $ 14,063,964.34 Prepaid Items $ - Total Assets $ 28,300,658.10 Deferred Outflows of Resources Pensions $ 114,336.55 Total deferred outflows of resources $ 114,336.55 Liabilities Accounts Payable and other current liabilities $ 897,856.30 Unearned Revenue $ 1,200.00 Note 2 Non current liabilities: Due within one year $ 556,711.54 Note 3 Due in more than one year $ 14,528,089.43 Total Liabilities $ 15,983,857.27 Deferred Inflows of Resources Pensions $ (8,336.41) Total deferred inflows of resources $ (8,336.41) Net Position Net investment in capital assets $ - Unrestricted $ 12,422,800.97 Total Net Position $ 12,422,800.97 Note 1: Includes incentives in the form of forgivable loans for$67,000(Glen Echo), $450,000(Phoenix Ascending), and$200,000(MLKI) Note 2: Deposits from rental property Note 3: Liabilities due within one year includes compensated absences of$32,301 El 1 0112812025 Item B. WYLIEECONOMIC Balance Sheet DEVELOPMENT Account Summary As Of 12/31/2024 Name Balance Fund:111-WYLIE ECONOMIC DEVEL CORP Assets 111-1000-10110 CLAIM ON CASH AND CASH EQUIV. 13,517,693.76 111-1000-10115 CASH-WEDC-INWOOD 0.00 .111J1000-10-9 35 ESCROW 0.00 111-1000-10190 DEPOSITS 2,000.00 111-I000-1.0I138 OTHER-MISC CLEARING 0.00 111-1.000-10341 TEXPOOL 0.00 Q C L-_IQ�34 3 LOGIC 0.00 .111-1000-10481 INTEREST RECEIVABLE 0.00 ACCTS REC-MISC 0.00 111-1000-11517 ACCTS REC-SALES TAX 0.00 111-1000-12 8 1 I0 LEASE PAYMENTS RECEIVABLE 0.00 111-1000-12950 LOAN PROCEEDS RECEIVABLE 0.00 111-1000-12996 LOAN RECEIVABLE 0.00 111-1000-12997 ACCTS REC-JTM TECH 0.00 j ACCTS REC-FORGIVEABLE LOANS 717,000.00 .111-1000-14112 INVENTORY-MATERIAL/SUPPLY 0.00 Ill 1000-14116 INVENTORY-LAND&BUILDINGS 14,063,964.34 111-1.000-14118 INVENTORY-BAYCO/SANDEN BLVD 0.00 111-1.000-14310 PREPAID EXPENSES-MISC 0100 111-1000-14410 DEFERRED OUTFLOWS 810,500.00 Total Assets: 29,111,158.10 29,111,158.10 Liability 111-2000-20110 FEDERAL INCOME TAX PAYABLE 0.00 .111-2000-20111 MEDICARE PAYABLE 0.00 111-2000-20112 CHILD SUPPORT PAYABLE 0.00 111-2000-20113 CREDIT UNION PAYABLE 0.00 111-2000-20114 IRS LEVY PAYABLE 0.00 1.11-2000-20115 NATIONWIDE DEFERRED COMP 0.00 11.1-2000-20116 HEALTH INSUR PAY-EMPLOYEE 5,850.53 111-2000-20117 TIVIRS PAYABLE 8,340.64 111-2000-20118 ROTH IRA PAYABLE 0100 111-2000-20119 WORKERS COMP PAYABLE 0.00 111-2000-201,20 FICA PAYABLE 0.00 111-2000-201.21 TEC PAYABLE 0.00 111-2000-20122 STUDENT LOAN LEVY PAYABLE 0.00 111-2000-20123 ALIMONY PAYABLE 0.00 U L._;L0 00-z Q ji-4 BANKRUPTCY PAYABLE 0.00 111-2000-2 0-25 VALIC DEFERRED COMP 0.00 111-2000-20126 ICMA PAYABLE 0.00 I11--2000-20-127 EMP.LEGAL SERVICES PAYABLE 0.00 111 2000-20130 FLEXIBLE SPENDING ACCOUNT 2,549,94 111-2000-20131 EDWARD JONES DEFERRED COMP 0.00 111-2000-20132 EMP CARE FLITE -100 111-2000-20133 Unemployment Comp Payable 13.70 111-2000-20151 ACCRUED WAGES PAYABLE 0100 -1-11--200-0---2-0-1-8-0 ADDIT EMPLOYEE INSUR PAY 49.46 111-2000-20199 MISC PAYROLL PAYABLE 0.00 -1-11-2000-20201. AP PENDING 749,851.44 ACCOUNTS PAYABLE 0.00 111-2000-20530 PROPERTY TAXES PAYABLE 0.00 111-2000-20540 NOTES PAYABLE 810,500.00 .111-2000-206.10 RETAINAGE PAYABLE 131,203.59 1/9/2025 ]2:54:21 PM Page i of :3 El 1 0112812025 Item B. Balance Sheet xaof12/31/2u24 Account Name Balance M1-2CQ-Q-ZQaN DUE TO GENERAL FUND 0.00 211-2000-222Z0 DEFERRED INFLOW 0.00 111-2002-22280 DEFERRED INFLOW eAsc/mr 0.00 111-2000-22915 RENTAL DEPOSITS 1,200.00 Total Liability: 1,709,556.30 Equity 1113000-14590 pomoaAmmcc'uwncscmVumocsm 28'566'712o0 ______ Total Beginning Equity: 28,566,712.00 Total Revenue 1'039'122.90 Total Expense z'uu*'zas.zo Revenues Over/Under Expenses -1'165'110.20 Total Equity and Current Surplus(oenxit): 27'401,601.80 Total Liabilities,Equity and Current Surplus<oenut>: __29,111,£58.10 z/s/zozs z2:54:21 PM Page of 0112812025 Item B. Balance Sheet As Of 12/31/2024 Account Name Balance Fund:922-GEN LONG TERM DEBT(WEDC) Assets Total Assets: 0.00 0.00 Liability 92 200 8248 GOUCAP LOANfSERIES 2022 7,281,368.05 Total Liability 7,281,368.05 m w 368 Total Equity and Current Surplus(Deficit): 0.00 Total Liabilities,Equity and Current Surplus(Deficit): 7,281,368.05 ***FUND 922 OUT OF BALANCE*** -7,281,368.05 ***Warning:Account Authorization is turned on. Please run the Unauthorized Account Listing Report to see if you are out of balance due to missing 1/9/202 i :f 2:54:2:I PM Page 3 of 3 El 0112812025 Item B. Wylie Economic Development Corporation SALES TAX REPORT December 31, 2024 BUDGETED YEAR DIFF % DIFF MONTH FY 2022 FY 2023 FY 2024 FY 2025 24 vs. 25 24 vs. 25 DECEMBER $ 263,577.66 $ 338,726.54 $ 374,686.38 $ 390,604.04 $ 15,917.66 4.25% JANUARY $ 326,207.92 $ 368,377.73 $ 393,994.39 $ - 0.00% FEBRUARY $ 417,896.79 $ 480,381.11 $ 265,491.94 $ 0.00% MARCH $ 305,605.50 $ 313,686.17 $ 577,757.71 $ 0.00% APRIL $ 265,773.80 $ 310,050.94 $ 341,335.06 $ 0.00% MAY $ 401,180.20 $ 434,878.33 $ 448,671.55 $ 0.00% JUNE $ 343,371.26 $ 330,236.89 $ 377,949.25 $ 0.00% JULY $ 331,432.86 $ 379,162.00 $ 374,225.20 $ 0.00% AUGUST $ 429,696.16 $ 448,253.70 $ 463,185.29 $ 0.00% SEPTEMBER $ 337,512.61 $ 371,880.65 $ 408,571.56 $ 0.00% OCTOBER $ 346,236.36 $ 377,466.67 $ 402,154.81 $ 0.00% NOVEMBER $ 392,790.84 $ 458,694.91 $ 446,217.04 $ - 0.00% Sub-Total $ 4,161,281.96 $ 4,611,795.64 $ 4,874,240.18 $ 390,604.04 $ 15,917.66 4.25% Total $ 4,161,281.96 $ 4,611,795.64 $ 4,874,240.18 $ 390,604.04 $ 15,917.66 4.25% WEDC Sales Tax Analysis $600,000 $500,000 $400,000 $300,000 2024 2025 $200,000 $100,000 $a Sales Tax collections typically take 2 months to be reflected as Revenue. SIsTx receipts are then accrued back 2 months. Example:December SIsTx Revenue is actually October SIsTx and is therefore the 1st allocation in FY25. El 1 0112812025 Item B. Wylie Economic Development Corporation PERFORMANCE AGREEMENT REPORT December 31,2024 TOTAL REMAINING PREVIOUS FY TOTAL INCENTIVE AFTER PAYMENTS INCENTIVE CURRENTFY PERFORMANCE AGREEMENTS FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 AMERICAN ENTITLEMENTS 11 $ 35,000.00 12,00�00 $ - $ - $ - $ - $ $ 23,000.00 $ 35,000.00 AXL $ 65,000.00 $ 18,500�00 $ - $ $ $ $ $ 46,500.00 $ 65,000.00 GLEN ECHO BREWING $ 100,000.00 $ 3U,000,00 $ 20,000.00 $ $ $ $ 2U,00U,00 $ 50,000.00 $ i00000.00 A MLKJ $ 80,000.00 $ 40,000,00 $ 40,000.00 $ $ $ $ 4U,000�00 $ - $ 80000.00 B CLF 11 1-1 WYLIE(LOVETT) $ 1,300,000.00 $ 6K 000,00 $ - $ $ $ $ $ 650,000.00 $ 1,300,000.00 PHOENIX ASCENDING $ - $ - $ $ $ $ $ $ - $ - C SANDEN INTERNATIONAL $ 500,000.00 $ 200,000.00 $ $ $ $ $ $ 300,000.00 $ 500,000.00 $ 2,080,000.00 $ 950,500.00 $ 60,000.00 $ $ $ $ 60,000.00 $ 1,069,500.00 $ 2,080,000.00 Deterred Outflow $ 810,500,00 A. Performance Agreeement($100,000)and Forgiveable Land Grant($100,000 forgiven over 3 years).$33,000 CO,$33,000 in 2025,and$34,000 in 2026. B. Performance Agreeement($80,000)and Forgiveable Land Grant($200,000 forgiven over 3 years).$50,000 CO&$50,000/year in 2025,2026,&2027. C. Forgiveable Land Grant($450,000 forgiven over 4 years).$112,500 CO&$112,500/year in 2026,2027,&2028. Wylie Economic Development Corporation 01128/2025 Item B. Inventory Subledger(Land) December 31,2024 Property Purchase Date Address Acreage SF Improvements Cost Basis Sub-totals Cooper St. McMasters 7/12/05 709 Cooper 0.4750 20691 n/a $ 202,045.00 Heath 12/28/05 706 Cooper 0.4640 20212 $ 180,414.00 3,625 $ 186,934.22 Perry 9/13/06 707 Cooper 0.4910 21388 n/a $ 200,224.00 Bowland/Anderson 10/9/07 Cooper Dr. 0.3720 16204 n/a $ 106,418.50 Duel Products 9/7/12 704 Cooper Dr. 0.5000 21780 n/a $ 127,452.03 Randack 10/23/12 711-713 Cooper Dr. 1.0890 47437 n/a $ 400,334.00 Lot 2R3 7/24/14 Cooper Dr. 0.9500 41382 n1a $ 29,056.00 $ 1,252,463.75 Regency Dr. Regency Pk (contract) 6/4/10 25 Steel Road 0.6502 28323 n/a $ 25,170.77 Steel/Hooper 12/29/22 Lot 2R Helmberger Industrial Park 3.6885 160671 n/a $ 345,441.57 $ 370,612.34 544 Gateway Lot 1(under contract) Replat 1/23 544 Gateway Addition 1.501 65365 n/a $ 802,213.77 (Lot 6 Sold) Lot 2(under contract) Replat 1/23 544 Gateway Addition 1.483 64617 n/a $ 793,033.69 Let 3(under contract) Replat 1/23 544 Gateway Addition 1.244 54204 n1a $ 665,236.68 Lot 4 Replat 1/23 544 Gateway Addition 1.183 51518 n1a $ 632,271.85 Lot 5 Replat 1/23 544 Gateway Addition 2.874 125185 n1a $ 1,536,374.69 Lot 7 Replat 1/23 544 Gateway Addition 0.931 40576 n/a $ 497,982.50 $ 4,927,113.18 Downtown Heath 3/17/14 104 N.Jackson 0.1720 7492 n/a $ 220,034.00 Udoh 2/12/14 109 Marble 0.1700 7405 n/a $ 70,330.00 Peddicord 12/12/14 100 W.Oak St 0.3481 15163 n1a $ 486,032.00 City Lot 12/12/14 108/110 Jackson 0.3479 15155 n/a $ - Pawn Shop/All The Rave 1/7/22 104 S.Ballard 0.0860 3746 n/a $475,441.20 FBC Lot 6/15/16 111 N.Ballard St 0.2000 8712 n/a $ 150,964.00 FFA Village 1/7/18 102.N.Birmingham 0.1700 7405 n/a $ 99,804.00 Boyd 7/28/21 103 S.Ballard 0.0760 3311 n/a $ 328,792.20 Keefer 10/27/21 401 N Keefer Dr 0.4890 21301 n/a $ 237,951.39 Parupia 8/19/22 200 W Brown 0.0770 3354 n/a $ 159,325.57 UP Lot 9/30/22 UP Lot 0.4760 20735 n/a $ 82,126.92 Brothers JV 2/26/19 306&308 N.2nd Street 0.3770 16422 n/a $ 145,923.04 Pulliam 2/27/19 300 N.2nd Street 0.2570 11195 n/a $ 218,472.20 Swayze 4/18/19 208 N.2nd Street 0.2580 11238 n/a $ 187,501.40 Swayze 5/9/19 204 N.2nd Street 0.2580 11238 n/a $ 187,658.20 Kreymer 10/9/19 302 N.2nd Street 0.1290 5619 $ 207,286.00 1,386 $ 187,941.76 City of Wylie 5/14/20 ROW Purchase/Alleys 0.6126 26685 n/a $ 26,684.86 $ 3,264,982.74 South Ballard Birmingham Trust 6/3/15 505-607 S.Ballard 1.1190 48744 n/a $ 409,390.00 Murphy 3/7/19 701 S.Ballard 0.2000 8712 n/a $ 172,487.04 Marlow 3/31/22 305 S.Ballard 0.1865 8125 n/a $ 186,154.60 Braley 7/22/19 503 S.Ballard 0.2558 11142 n/a $ 177,397.96 $ 945,429.60 Brown&78 Lot 2 Final Plat 10/24 Cooper Plaza 1.0144 44188 n/a $ 339,071.64 (Lot 1 Sold) Lot 3 Final Plat 10/25 Cooper Plaza 0.9072 39518 n/a $ 303,236.92 Lot 4 Final Plat 10/26 Cooper Plaza 1.6154 70365 n1a $ 539,937.90 Lot 5 Final Plat 10/27 Cooper Plaza 1.8135 78996 n1a $ 606,166.90 Lot 6 Final Plat 10128 Cooper Plaza 2.9784 129737 n/a $ 995,522.25 Lot 7 Final Plat 10129 Cooper Plaza 1.5540 67692 n/a $ 519,426.93 $ 3,303,362.54 Total 34.0438 $ 387,700.00 5,011 $ 14,063,964.15 $ 14,063,964.15 El 01128120251tem C. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Finance Account Code: Prepared By: Melissa Brown Subject Consider, and act upon, the City of Wylie Monthly Revenue and Expenditure Report for December 31,2024. Motion to approve the Item as presented. Discussion The Finance Department has prepared the attached reports for the City Council as required by the City Charter. 23 01128120251tem C. CITY OF WYLIE MONTHLY FINANCIAL REPORT 1 2/3112 0 24 ANNUAL CURRENT YTD ACTUAL Benchmark BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00% ACCOUNT DESCRIPTION 2024-2025 2024-2025 2024-2025 OF BUDGET GENERAL FUND REVENUE SUMMARY TAXES 45,294,073 20,150,622 21,271,673 46.96% A FRANCHISE FEES 2,955,800 423,533 424,445 14.36% B LICENSES AND PERMITS 1,046,000 32,483 198,208 18.95% INTERGOVERNMENTAL REV. 5,115,307 115,629 622,519 12.17% C SERVICE FEES 6,459,688 396,832 875,016 13.55% D COURT FEES 350,750 24,325 87,589 24.97% INTEREST INCOME 1,500,000 56,313 213,102 14.21% E MISCELLANEOUS INCOME 260,500 40,774 64,051 24.59% OTHER FINANCING SOURCES 2,740,520 27,780 2,749,456 100.33% F REVENUES 65,722,638 21,268,291 26,506,058 40.33% USE OF FUND BALANCE 2,432,100 0 0 0.00% USE OF CARRY-FORWARD FUNDS 1,980,558 NA NA NA G TOTAL REVENUES 70,135,296 21,268,291 26,506,058 37.79% GENERAL FUND EXPENDITURE SUMMARY CITY COUNCIL 83,047 3,144 21,126 25,44% CITY MANAGER 1,478,935 107,299 320,426 21.67% CITY SECRETARY 492,073 30,898 103,015 20.93% CITYATTORNEY 170,000 48,119 74,477 43.81% FINANCE 1,533,755 411,245 597,683 38.97% H FACILITIES 1,469,650 109,283 242,032 16.47% MUNICIPAL COURT 730,105 57,921 152,926 20.95% HUMAN RESOURCES 991,749 66,047 204,607 20.63% PURCHASING 371,253 27,343 76,625 20.64% INFORMATION TECHNOLOGY 2,504,890 151,998 1,016,500 40.58% 1 POLICE 17,252,636 1,264,221 4,040,704 23.42% FIRE 14,311,133 1,110,294 3,708,416 25.91% EMERGENCY COMMUNICATIONS 4,522,090 147,947 905,202 20.02% ANIMAL CONTROL 1,763,367 244,661 532,202 30.18% EMERGENCY MEDICAL SERVICES 3,792,119 284,809 649,019 17.11% PLANNING 442,024 30,712 96,761 21.89% BUILDING INSPECTION 604,314 41,091 113,328 18.75% CODE ENFORCEMENT 454,874 22,452 69,756 15.34% STREETS 5,929,687 491,978 1,150,557 19.40% PARKS 2,401,336 212,510 496,756 20.69% LIBRARY 2,801,426 207,848 659,108 23.53% COMBINED SERVICES 6,185,251 634,516 1,246,404 20.15% TOTAL EXPENDITURES 70,285,713 5,706,335 16,477,630 23.44% REVENUES OVER/(UNDER EXPENDITURES -150,417 15,561,956 10,028,429 14.35% A.Property Tax Collections for FY24-25 as of December 31,2024 are 58%,in comparison to FY23-24 for the same time period of 62%. Sales tax is on a 2 month lag and one month has been received. B.Franchise Fees:Most franchise fees are recognized quarterly with electric fees making up the majority. C.Intergovernmental Rev: The majority of intergovernmental revenues come from WISD quarterly eimbursements and Fire Services which are billed semi annually. D.Service Fees:Trash fees billed in October are applicable towards FY 2023-24 revenue with the remaining fees coming from other seasonal fees. Only two months of Trash fees have been received. E.Interest Rates have gone down slightly. F.Yearly transfer from Utility Fund G.Largest Carry Forward items:$800,000 for Animal Shelter Remodel,$615,587 for Ambulance and 2 Chassis,$126,900 for Annual Emergency Comm Annual Radio Replacement,$124,630 for Brown Street Railroad Project,$100,000 Pavement Condition Index H.Yearly audit and county appraisal fees. I.Annual maintenance agreements. 24 01128120251tem C. CITY OF WYLIE MONTHLY FINANCIAL REPORT December 31,2024 ANNUAL CURRENT YTD ACTUAL Benchmark BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00% ACCOUNT DESCRIPTION 2024-2025 2024-2025 2024-2025 OF BUDGET UTILITY FUND REVENUES SUMMARY SERVICE FEES 30,792,578 2,469,897 5,577,090 18.11% J INTEREST INCOME 850,000 103,366 305,903 35.99% MISCELLANEOUS INCOME 70,000 1,855 16,275 23.25% OTHER FINANCING SOURCES 0.00% REVENUES 31,712,578 2,575,118 5,899,268 18.60% USE OF FUND BALANCE 0 NA 0 0 USE OF CARRY-FORWARD FUNDS 341,718 NA NA NA K TOTAL REVENUES 32,054,296 NA 5,899,268 18.40% UTILITY FUND EXPENDITURE SUMMARY UTILITY ADMINISTRATION 667,367 70,815 151,495 22.70% UTILITIES-WATER 5,461,370 294,422 586,680 10.74% L CITY ENGINEER 1,212,719 48,775 152,499 12.57% UTILITIES-SEWER 2,541,285 103,093 316,872 12.47% UTILITY BILLING 1,925,816 178,183 394,363 20.48% COMBINED SERVICES 21,072,116 14,982 6,519,019 30.94% M TOTAL EXPENDITURES 32,880,673 710,270 8,120,927 24.70% REVENUES OVER/(UNDER EXPENDITURES -826,378 1,864,847 -2,221,661 -6.29% J.Most Utility Fund Revenue billed in October was applicable to FY 2023-24.Only two months have been received. K.Largest Carry Forward items: $61,545 Dogwood Waterline Replacement Design,$121,760 4X2 Dump Truck,$72,820 Lead Copper Rule Revision,$49,934 SCADA Upgrades L.$1.5 Million budget for Dogwood Waterline Replacement has not been started and is skewing percentage down. M.Annual transfer to the General Fund. El 01128120251tem D. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Finance Account Code: Prepared By: Melissa Brown Subject Consider, and place on file,the City of Wylie Monthly Investment Report for December 31,2024. Recommendation Motion to approve the Item as presented. Discussion I The Finance Department has prepared the attached reports for the City Council as required by the City Charter. El 0112812025 Item D. City Of Wylie 2024-2025 Investment Report December 31,2024 Money Market Accounts: MMA Certificates of Deposit: CCD Treasury Bills: T-Bills Treasury Notes: T-Notes Government Agency Notes: AN Invest. Principal Type Of Interest Purchase Maturity Number Amount Security Rate Issuer Date Date 1 $17,320,064.34 MMA 4.5610% "Tex pool 12/31/2006 NA 2 $17,920,367.06 MMA 4.5642% TexStar 3/15/2011 NA $35,240,431.40 Total Weighted Average Coupon: 4.5626% Money Markets: $35,240,431.40 Weighted Average Maturity(Days): 1.00 Certificates of Deposits: $0.00 $35,240,431.40 Weighted Average Coupon 6.0000% 1 5.5000% I 5.0000% 4.5000% I 4.0000% {. Dec 2023 Jan 2024 Feb 2024 _Mar 2024 Apr 2024 May 2024 Jun 2024 Jul 2024 Aug 2024 Sep 2024 Oct 2024 Nov 2024 Dec 2024 Finance Director/Investment Officer El 0112812025 Item E. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Police Account Code: Prepared By: Tommy Walters Subject Review, and place on file,the Wylie Police Department 2024 Racial Profiling Analysis. Recommendation otion to approve the Item as presented. Discussion I Texas Senate Bill (SB 1074), Sandra Bland Act, and HB 3051 requires Police Departments to collect traffic-related contact data and report the contact data to their governing body every year,no later than March of the following year.The 2024 Wylie Police Department Annual Racial Profiling Analysis meets all requirements of SB 1074, HB 3051, HB 3389, and the Sandra Bland Act. Exhibit: Report by Justice Research Consultants, LLC. El 0112812025 Item E. WYLIE POLICE DEPARTMENT 2024 RACIAL PROFILING ANALYSIS PREPARED BY: Eric J. Fritsch, Ph.D. Chad R. Trulson, Justice Research Consultants, LLC 2�J 0112812025 Item E. Executive Summary Article 2.132-2.134 of the Texas Code of Criminal Procedure (CCP) requires the annual reporting to the local governing body of data collected on motor vehicle stops in which a ticket, citation, or warning was issued and to arrests made as a result of those stops, in addition to data collection and reporting requirements. Article 2.134 of the CCP directs that "a comparative analysis of the information compiled under 2.133" be conducted, with specific attention to the below areas: 1. evaluate and compare the number of motor vehicle stops, within the applicable jurisdiction, of persons who are recognized as racial or ethnic minorities and persons who are not recognized as racial or ethnic minorities; 2. examine the disposition of motor vehicle stops made by officers employed by the agency, categorized according to the race or ethnicity of affected persons, as appropriate, including any searches resulting from stops within the applicable jurisdiction; 3. evaluate and compare the number of searches resulting from motor vehicle stops within the applicable jurisdiction and whether contraband or other evidence was discovered in the course of those searches; and 4. information relating to each complaint filed with the agency alleging that a peace officer employed by the agency has engaged in racial profiling. The analysis of material and data from the Wylie :Police Department revealed the following: • A COMPREHENSIVE REVIEW OF THE WYLIE POLICE DEPARTMENT REGULATIONS, SPECIFICALLY POLICY 614 OUTLINING THE DEPARTMENT'S POLICY CONCERNING UNBIASED POLICING, SHOWS THAT THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITH ARTICLE 2.132 OF THE TEXAS CODE OF CRIMINAL PROCEDURE. • A REVIEW OF THE INFORMATION PRESENTED AND SUPPORTING DOCUMENTATION REVEALS THAT THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITH TEXAS LAW ON TRAINING AND EDUCATION REGARDING RACIAL PROFILING. • A REVIEW OF THE DOCUMENTATION PRODUCED BY THE DEPARTMENT IN BOTH PRINT AND ELECTRONIC FORM REVEALS THAT THE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW ON THE RACIAL PROFILING COMPLAINT PROCESS AND PUBLIC EDUCATION ABOUT THE COMPLAINT PROCESS. • ANALYSIS OF THE DATA REVEALS THAT THE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW ON THE COLLECTION OF RACIAL PROFILING DATA. • THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW CONCERNING THE REPORTING OF INFORMATION TO TCOLE. • THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW REGARDING CCP ARTICLES 2.132-2.134. �t� 0112812025 Item E. Introduction This report details an analysis of the Wylie Police Department's policies, training, and statistical information on racial profiling for the year 2024. This report has been prepared to specifically comply with Article 2.132, 2.133, and 2.134 of the Texas Code of Criminal Procedure (CCP) regarding the compilation and analysis of traffic stop data. Specifically, the analysis will address Articles 2.131 — 2.134 of the CCP and make a determination of the level of compliance with those articles by the Wylie Police Department in 2024. The full copies of the applicable laws pertaining to this report are contained in Appendix A. This report is divided into six sections: (1) Wylie Police Department's policy on racial profiling; (2) Wylie Police Department's training and education on racial profiling; (3) Wylie Police Department's complaint process and public education on racial profiling; (4) analysis of Wylie Police Department's traffic stop data; (5) additional traffic stop data to be reported to TCOLE; and(6) Wylie Police Department's compliance with applicable laws on racial profiling. For the purposes of this report and analysis, the following definition of racial profiling is used: racial profiling means a law enforcement-initiated action based on an individual's race, ethnicity, or national origin rather than on the individual's behavior or on information identifying the individual as having engaged in criminal activity(Texas CCP Article 3.05). Wylie Police Department Policy on Racial Profiling A review of Wylie Police Department Policy 614 "Unbiased Policing" revealed that the department has adopted policies in compliance with Article 2.132 of the Texas CCP (see Appendix B). There are seven specific requirements mandated by Article 2.132 that a law enforcement agency must address. All seven are clearly covered in Policy 614. Wylie Police Department regulations provide clear direction that any form of bias-based policing is prohibited and that officers found engaging in inappropriate profiling may be disciplined up to and including termination. The regulations also provide a very clear statement of the agency's philosophy regarding equal treatment of all persons regardless of race or ethnicity. Appendix C lists the applicable statute and corresponding Wylie Police Department regulation. A COMPREHENSIVE REVIEW OF WYLIE POLICE DEPARTMENT POLICY 614 SHOWS THAT THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITHARTICLE 2.132 OF THE TEXAS CODE OF CRIMINAL PROCEDURE. Wylie Police Department Training and Education on Racial Profiling Texas Occupation Code § 1701.253 and § 1701.402 require that curriculum be established and training certificates issued on racial profiling for all Texas peace officers. Documentation provided by Wylie Police Department reveals that all officers have received bias-based/racial profiling training. It should also be noted that Wylie Police Department is accredited by Texas Best Practices, and one requirement of that process is that officers are assigned Policy 614 (Unbiased Policing) and are tested on the policy through Power.DMS. 0112812025 Item E. A REVIEW OF THE INFORMATION PRESENTED AND SUPPORTING DOCUMENTATION REVEALS THAT THE WYLIE POLICE DEPARTMENT IS FULLY IN COMPLIANCE WITH TEXAS LAW ON TRAINING AND EDUCATION REGARDING RACIAL PROFILING. Wylie Police Department Complaint Process and Public Education on Racial Profiling Article 2.132 §(b)3-4 of the Texas Code of Criminal Procedure requires that law enforcement agencies implement a complaint process on racial profiling and that the agency provide public education on the complaint process. Wylie Police Department Policy 614 Section V and VI cover this requirement. The department also has information on how to file a complaint on their website (https://www.wylietexas.gov/about us/divisions and units/professional standards.php). A REVIEW OF THE DOCUMENTATION PRODUCED BY THE DEPARTMENT IN BOTH PRINT AND ELECTRONIC FORM REVEALS THAT THE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW ON THE RACIAL PROFILING COMPLAINT PROCESS AND PUBLIC EDUCATION ABOUT THE COMPLAINT PROCESS. Wylie Police Department Statistical Data on Racial Profiling Article 2.132(b) 6 and Article 2.133 requires that law enforcement agencies collect statistical information on motor vehicle stops in which a ticket, citation, or warning was issued and to arrests made as a result of those stops, in addition to other information noted previously. Wylie Police Department submitted statistical information on all motor vehicle stops in 2024 and accompanying information on the race/ethnicity of the person stopped. Accompanying this data was the relevant information required to be collected and reported by law. ANALYSIS OF THE DATA REVEALS THAT THE DEPARTMENT IS FULLY IN COMPLIANCE WITH APPLICABLE TEXAS LAW ON THE COLLECTION OF RACIAL PROFILING DATA. Analysis of the Data Comparative Analysis #l: Evaluate and compare the number of motor vehicle stops, within the applicable jurisdiction, of persons who are recognized as racial or ethnic minorities and persons who are not recognized as racial or ethnic minorities. Texas Code of Criminal Procedure Article 2.134(c)(1)(A) The first chart depicts the percentages of people stopped by race/ethnicity among the total 9,500 motor vehicle stops in which a ticket, citation, or warning was issued, including arrests made, in 2024.t z There were 94 motor vehicle stops of drivers considered Alaska Native/American Indian. These motor vehicle stops were not charted in the first figure of this report due to the small number of stops relative to the population of the City of Wylie and relative to the total number of motor vehicle stops among all drivers(9,500). El 0112812025 Item E. Chart 1: Percentage of Motor Vehicle Stops in Comparison to Benchmarks 0.009/b 0.0 0 9,ri 0.0 0�Y 0.0 0'YF� . Q/ White € tac k, Hispanic i t City Popuit tion 5 1 .42Mb J .55(3,, 1 .579,b 9. 0CA� Collin County 50.96(lb 10 e16%b 15.9 D'?/b 17 701-1) DaUas Cotinty 7. %) 21 .61131RD 4 0.48cl/b C.D 0.- b White motorists constituted 47.71 percent of all motorists stopped, whereas White residents constitute 51.42 percent of the city population, 50.96 percent of the Collin county population, 27.74 percent of the Dallas county population, 65.11 percent of the Rockwall county population, and 43.43 percent of the region population.2 Black motorists constituted 19.03 percent of all motorists stopped, whereas Black residents constitute 13.55 percent of the city population, 10.16 percent of the Collin county population, 21.61 percent of the Dallas county population, 7.59 percent of the Rockwall county population, and 15.39 percent of the region population. Hispanic motorists constituted 23.34 percent of all motorists stopped, whereas Hispanic residents constitute 1.9.57 percent of the city population, 15.90 percent of the Collin county population, 40.48 percent of the Dallas county population, 19.07 percent of the Rockwall county population, and 29.06 percent of the region population. 2 City and County and Regional populations were derived from 2020 Decennial Census Redistricting Data(DEC)of the U.S. Census Bureau. Region is defined as the 16 county Dallas-Ft. Worth Area including the following counties: Collin, Dallas, Denton, Ellis, Erath, Hood, Hunt, Johnson, Kaufman, Navarro, Palo Pinto, Parker, Rockwall, Somervell, Tarrant, and Wise. City and County populations by gender noted later in this report are based on 2019 American Community Survey estimates. E 0112812025 Item E. Asian motorists constituted 8.94 percent of all motorists stopped, whereas Asian residents constitute 9.90 percent of the city population, 17.70 percent of the Collin county population, 6.94 percent of the Dallas county population, 3.07 percent of the Rockwall county population, and 7.70 percent of the region population. The chart shows that White motorists are stopped at rates lower than the percentage of White residents found in the city, Collin county, and Rockwall county population but higher than the percentage of White residents in the Dallas county and regional population. Black motorists are stopped at rates higher than the percentage of Black residents found in the city, Collin county, Rockwall county, and regional population, but lower than the percentage of Black residents in the Dallas county population. Hispanic motorists are stopped at rates higher than the percentage of Hispanic residents found in the city, Collin county and Rockwall county population, but lower than the percentage of Hispanic residents in the Dallas county and regional populations. Asian motorists are stopped at rates lower than the percentage of Asian residents found in the city and Collin county population, but higher than the percentage of Asian residents in the Dallas county, Rockwall county, and regional population. Methodological Issues Upon examination of the data, it is important to note that differences in overall stop rates of a particular racial or ethnic group, compared to that racial or ethnic group's proportion of the population, cannot be used to make determinations that officers have or have not racially profiled any given individual motorist. Claims asserting racial profiling of an individual motorist from the aggregate data utilized in this report are erroneous. For example, concluding that a particular driver of a specific race/ethnicity was racially profiled simply because members of that particular racial/ethnic group as a whole were stopped at a higher rate than their proportion of the population—are as erroneous as claims that a particular driver of a specific race/ethnicity could NOT have been racially profiled simply because the percentage of stops among members of a particular racial/ethnic group as a whole were stopped at a lower frequency than that group's proportion of the particular population base (e.g., city or county population). In short, aggregate data as required by law and presented in this report cannot be used to prove or disprove that a member of a particular racial/ethnic group was racially profiled. Next, we discuss the reasons why using aggregate data—as currently required by the state racial profiling law—are inappropriate to use in making claims that any individual motorist was racially profiled. Issue#1: Using Group-Level Data to Explain Individual Officer Decisions The law dictates that police agencies compile aggregate-level data regarding the rates at which agencies collectively stop motorists in terms of their race/ethnicity. These aggregated data are to be subsequently analyzed in order to determine whether or not individual officers are "racially profiling" motorists. This methodological error, commonly referred to as the "ecological fallacy," defines the dangers involved in making assertions about individual officer decisions based on the examination of aggregate stop data. In short, one cannot prove that an individual officer has racially profiled any individual motorist based on the rate at which a department stops any given group of motorists. In sum, aggregate level data cannot be used to assess individual officer decisions,but the state racial profiling law requires this assessment. El 0112812025 Item E. Issue#2: Problems Associated with Population Base-Rates There has been considerable debate as to what the most appropriate population "base-rate" is in determining whether or not racial/ethnic disparities exist. The base-rate serves as the benchmark for comparison purposes. The outcome of analyses designed to determine whether or not disparities exist is dependent on which base-rate is used. While this report utilized the most recent 2020 Census as a population base-rate, this population measure can become quickly outdated, may be inaccurate, and may not keep pace with changes experienced in city and county and regional population measures. Utilizing a different base rate can make differences regarding whether disproportionality exists or not. Even then, as noted above, disproportionality in the rate of stops among different racial/ethnic groups does not automatically equate to a finding of racial profiling. In addition, the validity of the benchmark base-rate becomes even more problematic if analyses fail to distinguish between residents and non-residents who are stopped. This is because the existence of significant proportions of non-resident stops will lead to invalid conclusions if racial/ethnic comparisons are made exclusively to resident population figures. In sum, a valid measure of the driving population does not exist. As a proxy, census data is used which is problematic as an indicator of the driving population. In addition, stopped motorists who are not residents of the city, county, or region where the motor vehicle stop occurred are not included in the benchmark base-rate. Issue#3: Officers Do Not Know the Race/Ethnicity of the Motorist Prior to the Stop As illustrated in Table 3 near the end of this report, of the 9,500 motor vehicle stops in 2024, the officer knew the race/ethnicity of the motorist prior to the stop in 4.9% of the stops (465/9,500). This percentage is consistent across law enforcement agencies throughout Texas. An analysis of all annual racial profiling reports submitted to the Texas Commission on Law Enforcement, as required by the Texas racial profiling law, found that in 2.9% of the traffic stops in Texas, the officer knew the race/ethnicity of the motorist prior to the stop.3 The analysis included 1,186 Texas law enforcement agencies and more than 3.25 million traffic stops. As noted, the legal definition of racial profiling in the Texas Code of Criminal Procedure Article 3.05 is "a law enforcement-initiated action based on an individual's race, ethnicity, or national origin rather than on the individual's behavior or on information identifying the individual as having engaged in criminal activity." Almost always, Wylie PD officers do not know the race/ethnicity of the motorist prior to the stop. This factor further invalidates any conclusions drawn from the stop data presented in Chart 1. If an officer does not know the race/ethnicity of the motorist prior to the stop, then the officer cannot, by legal definition, be racial profiling. Racial profiling is a law-enforcement action based on the race/ethnicity of an individual. If the officer does not know the person's race/ethnicity before the action (in this case, stopping a vehicle), then racial profiling cannot occur. 3 Winkler,Jordan M. (2016).Racial Disparity in Traffic Stops:An Analysis of Racial Profiling Data in Texas. Master's Thesis.University of North Texas. El 0112812025 Item E. Based on this factor, post-stop outcomes are more relevant for a racial profiling assessment, as presented later in this report, in comparison to initial motor vehicle stop data disaggregated by race/ethnicity. Once the officer has contacted the motorist after the stop, the officer has identified the person's race/ethnicity and all subsequent actions are more relevant to a racial profiling assessment than the initial stop data. In short, the methodological problems outlined above point to the limited utility of using aggregate level comparisons of the rates at which different racial/ethnic groups are stopped in order to determine whether or not racial profiling exists within a given jurisdiction. Table 1 reports the summaries for the total number of motor vehicle stops in which a ticket, citation, or warning was issued, and to arrests made as a result of those stops, by the Wylie Police Department in 2024. Table 1 and associated analyses are utilized to satisfy the comparative analyses as required by Texas law, and in specific, Article 2.134 of the CCP. Comparative Analysis : Examine the disposition of motor vehicle stops made by officers employed by the agency, categorized according to the race or ethnicity of affected persons, as appropriate, including any searches resulting from stops within the applicable jurisdiction. Texas Code of Criminal Procedure Article 2.134(c)(1)(B) As shown in Table 1, there were a total of 9,500 motor vehicle stops in 2024 in which a ticket, citation, or warning was issued. The table also shows arrests made as a result of those stops. Roughly 69 percent of stops resulted in a verbal warning (6,508/9,500), roughly 9 percent resulted in a written warning, and roughly 19 percent resulted in a citation. These actions accounted for roughly 97 percent of all stop actions and will be discussed in greater detail below. Specific to verbal warnings, White motorists received a verbal warning in roughly 68 percent of stops involving White motorists (3,068/4,532), Black motorists received a verbal warning in roughly 72 percent of stops of Black motorists, Hispanic motorists received a verbal warning in roughly 64 percent of stops of Hispanic motorists, and Asian motorists received a verbal warning in roughly 74 percent of stops of Asian motorists. Specific to written warnings, White motorists received a written warning in roughly 11 percent of stops involving White motorists (486/4,532), Black motorists received a written warning in roughly 8 percent of stops of Black motorists, Hispanic motorists received a written warning in roughly 7 percent of stops of Hispanic motorists, and Asian motorists received a written warning in roughly 9 percent of stops of Asian motorists. Specific to citations, White motorists received a citation in roughly 19 percent of stops involving White motorists (854/4,532), Black motorists received a citation in roughly 16 percent of stops of Black motorists, Hispanic motorists received a citation in roughly 25 percent of stops of Hispanic motorists, and Asian motorists received a citation in roughly 17 percent of stops of Asian motorists. El 0112812025 Item E. Of the 9,500 total stops in 2024, 294 arrests [written warning and arrest (2), citation and arrest (20) and arrest only (272)] were made, and this accounts for 3.1 percent of all stops. White motorists were arrested in 2.7 percent of stops involving White motorists (124/4,532), Black motorists were arrested in 3.8 percent of stops involving Black motorists, Hispanic motorists were arrested in 4.2 percent of stops involving Hispanic motorists, and Asian motorists were arrested in 0.9 percent of stops involving Asian motorists. As illustrated in Table 1, most arrests were based on an outstanding warrant (54.4%; 160/294) or a violation of the penal code (34.4%; 101/294). Finally, as presented in Table 1, physical force resulting in bodily injury occurred during one stop in 2024 out of 9,500 motor vehicle stops. During the stop where physical force resulted in bodily injury, an injury occurred to both the officer and the suspect. IE 0112812025 Item E. Table 1: Traffic Stops and Outcomes by Race/Ethnicity 4 S s� 1 t� S iFl } Z) 2 S 7� 5:t }enry t i 4 1 t It t t nr: z s:f;lto .t :t•ct sr. r .ss3. J r. r i i. s3 } :tt r ��St a et}t „7s .s t :t's s. t k<u4fi z.t;n,.4;:t '`;;�<�>s,,},.�`5i-.. :#�.,.�,s,4 yt.,}Fr;{} �.t, ..,.��.h..,.Js,:..„,tJ,,. �tt#.{a„�,u,<t..}t{a�t.�.,r,!„ t<,�t: ,,,. t ,..it„zrt„�„ ;�,�. .„ ,�a;., sis:}�t,�,,,„14a�'• Number of Stops 4,532 1,808 2,217 849 94 9,500 EMEM Female 1,760 672 621 259 24 3,336 Male 2,772 1,136 1,596 590 70 6,164 Em Violation of Law 166 65 74 20 1 326 Preexisting 39 37 40 2 1 119 Knowledge Moving Traffic 2,848 ;1,038 1,290 616 47 5,839 Violation Vehicle Traffic 1,479 668 813 211 45 3,216 Violation Em Verbal Warning 3,068 1,304 1,419 627 90 6,508 Written Warning 486 148 146 73 1 854 Citation 854 288 559 141 2 1,844 Written Warning and 1 1 0 0 0 2 Arrest Citation and Arrest 7 3 8 2 0 20 Arrest 116 64 85 6 1 272 Violation of Penal: 52 11 32 5 1 101 Code Violation of Traffic 18 4 11 0 0 33 Law Violation of City 0 0 0 0 0 0 Ordinance Outstanding Warrant 54 53 50 3 0 160 EMENEEMENEENEEM No 4,531 1,808 2,217 849 94 9,499 Yes 1 0 0 0 0 1 0112812025 Item E. Comparative Analysis : Evaluate and compare the number of searches resulting from motor vehicle stops within the applicable jurisdiction and whether contraband or other evidence was discovered in the course of those searches. Texas Code of Criminal Procedure Article 2.134(c)(1)(C) In 2024, a total of 339 searches of motorists were conducted, or 3.6 percent of all stops resulted in a search (339/9,500). Among searches within each racial/ethnic group, White motorists were searched in 3.2 percent of all stops of White motorists (147/4,532), Black motorists were searched in 5.1 percent of all stops of Black motorists, Hispanic motorists were searched in 4.0 percent of all stops of Hispanic motorists, and Asian motorists were searched in 1.3 percent of all stops of Asian motorists. As illustrated in Table 2, the most common reason for a search was probable cause (49.3%; 167/339). Among probable cause searches within each racial/ethnic group, White motorists were searched based on probable cause in roughly 46 percent of all searches of White motorists (68/147), Black motorists were searched based on probable cause in roughly 60 percent of all searches of Black motorists, Hispanic motorists were searched based on probable cause in roughly 42 percent of all searches of Hispanic motorists, and Asian motorists were searched based on probable cause in roughly 64 percent of all searches of Asian motorists (7 probable cause searches out of a total 11 searches of Asian motorists). Regarding searches, it should be noted that 54 searches (see Table 2) were based on consent, which are regarded as discretionary as opposed to non-discretionary searches. Relative to the total number of stops (9,500), discretionary consent searches occurred in 0.6 percent of stops. Among consent searches within each racial/ethnic group, White motorists were searched based on consent in roughly 18 percent of all searches of White motorists (26/147), Black motorists were searched based on consent in roughly 12 percent of all searches of Black motorists, Hispanic motorists were searched based on consent in roughly 17 percent of all searches of Hispanic motorists, and Asian motorists were searched based on consent in roughly 18 percent of all searches of Asian motorists (2 consent searches out of a total 11 searches of Asian motorists). Of the searches that occurred in 2024, and as shown in Table 2, contraband was discovered in 204 or roughly 60 percent of all searches (204/339 total searches). Among the searches in which contraband was discovered, roughly 78 percent of the time the contraband discovered was drugs (160/204). Finally, as illustrated in Table 2, when contraband was discovered, motorists were arrested roughly 42 percent of the time (86/204). El 0112812025 Item E. Table 2: Searches and Outcomes b Race/Ethnicity t F4444444444444444444444444444}., t 4 t 5,tst'Ps�S'Ps�S'Ps�S'SS`�`s Ps�S'Ps�S'Ps�S'SS`�`i�5,s�,5�5,s�ies,slwsu„tt } } } } } } } } } t 51 ttttttttttttttttttttt s t r t I u- s Yes 147 92 88 11 1 339 No 4,385 1,716 2,129 838 93 9,161 EMEMEMEM Consent 26 11 15 2 0 54 Contraband in Plain 13 6 8 1 1 29 View Probable Cause 68 55 37 7 0 167 Inventory 14 5 13 1 0 33 Incident to Arrest 26 15 15 0 0 56 EMEMEMEM Yes 91 54 48 10 1 204 No 56 38 40 1 0 135 Room EM EMEMEM Drugs 66 50 34 9 1 160 Weapons 2 2 0 0 0 4 Currency 1 0 0 0 0 1 Alcohol 10 0 8 0 0 18 Stolen Property 0 0 0 0 0 0 Other 12 2 6 1 0 21 low SIMON= Yes 43 23 17 3 0 86 No 48 31 31 7 1 118 Comparative Analysis : Information relating to each complaint filed with the agency alleging that a peace officer employed by the agency has engaged in racial profiling. Texas Code of Criminal Procedure Article 2.134(c)(2) In 2024, internal records indicate that the Wylie Police Department received two complaints alleging that a peace officer employed by the agency engaged in racial profiling. Upon E 0112812025 Item E. investigation, one complaint was unfounded, and in the second complaint, the officer was exonerated. Thus, the complaints did not result in disciplinary action against the officers. Additional Anal: Statistical analysis of motor vehicle stops relative to the gender population of the agency's reporting area. This analysis is presented in the report based on a December 2020 email sent from TCOLE to law enforcement executives in Texas. In 2024, 9,500 motor vehicle stops were made by the Wylie Police Department. Of these stops, 3,336 or roughly 35 percent were female drivers (3,336/9,500), and roughly 65 percent were male drivers (see Table 1). According to 2019 American Community Survey (ACS) city and county population estimates of the U.S. Census Bureau, the City of Wylie was composed of 51.8 percent females and 48.2 percent males. County population 2019 ACS estimates indicate that females accounted for 50.7 percent of the Collin County population, 50.7 percent of the Dallas County population, and 50.6 percent of the Rockwall County population. Males accounted for 49.3 percent of the Collin County population, 49.3 percent of the Dallas County population, and 49.4 percent of the Rockwall County population. Overall, in 2024, males were stopped at rates higher than their proportion of the city and county populations. Additional Information Required to be Reported to TCOLE Table 3 provides additional information relative to motor vehicle stops in 2024 by the Wylie Police Department. The data are required to be collected by the Wylie Police Department under the Texas Code of Criminal :Procedure Article 2.133. As previously noted, the Wylie Police Department received two complaints alleging that a peace officer employed by the agency engaged in racial profiling in 2024. Upon investigation, one complaint was unfounded, and in the second complaint, the officer was exonerated. Thus, the complaints did not result in disciplinary action against the officers. Furthermore, as previously discussed, of the 9,500 motor vehicle stops in 2024, the officer knew the race/ethnicity of the motorist prior to the stop in 4.9% of the stops (465/9,500). 0112812025 Item E. Table 3: Additional Information 4 4 Yes 465 No 9,035 NONE= City Street 7,221 US Highway 207 County Road 1,811 State Highway 85 Private Property/Other 176 Resulted in Disciplinary Action 0` Did Not Result in Disciplinary Action 2 Analysis of Racial Profiling Compliance by Wylie Police Department The foregoing analysis shows that the Wylie Police Department is fully in compliance with all relevant Texas laws concerning racial profiling, including the existence of a formal policy prohibiting racial profiling by its officers, officer training and educational programs, a formalized complaint process, and the collection and reporting of data in compliance with the law. In addition to providing summary reports and analysis of the data collected by the Wylie Police Department in 2024, this report also included an extensive presentation of some of the limitations involved in the level of data collection currently required by law and the methodological problems associated with analyzing such data for the Wylie Police Department as well as police agencies across Texas. El 0112812025 Item E. Appendix A: Racial Proriling Statutes and Laws 1 0112812025 Item E. Texas Racial Profling Statutes Art. 3 . 05 . RACIAL PROFILING. In this code, "racial profiling" means a law enforcement- initiated action based on an individual ' s race, ethnicity, or national origin rather than on the individual ' s behavior or on information identifying the individual as having engaged in criminal activity. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 2, eff. Sept . 1, 2001 . Art. 2 . 131 . RACIAL PROFILING PROHIBITED. A peace officer may not engage in racial profiling. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Art. 2 . 132 . LAW ENFORCEMENT POLICY ON RACIAL PROFILING. (a) In this article : (1) "Law enforcement agency" means an agency of the state, or of a county, municipality, or other political subdivision of the state, that employs peace officers who make motor vehicle stops in the routine performance of the officers ' official duties . (2) "Motor vehicle stop" means an occasion in which a peace officer stops a motor vehicle for an alleged violation of a law or ordinance . (3) "Race or ethnicity" means the following categories : (A) Alaska native or American Indian; (B) Asian or Pacific Islander; (C) black; (D) white; and (E) Hispanic or Latino . (b) Each law enforcement agency in this state shall adopt a detailed written policy on racial profiling. The policy must : (1) clearly define acts constituting racial profiling; (2) strictly prohibit peace officers employed by the agency from engaging in racial profiling; 1 0112812025 Item E. (3) implement a process by which an individual may file a complaint with the agency if the individual believes that a peace officer employed by the agency has engaged in racial profiling with respect to the individual; (4) provide public education relating to the agency' s compliment and complaint process, including providing the telephone number, mailing address, and e-mail address to make a compliment or complaint with respect to each ticket, citation, or warning issued by a peace officer; (5) require appropriate corrective action to be taken against a peace officer employed by the agency who, after an investigation, is shown to have engaged in racial profiling in violation of the agency' s policy adopted under this article; (6) require collection of information relating to motor vehicle stops in which a ticket, citation, or warning is issued and to arrests made as a result of those stops, including information relating to: (A) the race or ethnicity of the individual detained; (B) whether a search was conducted and, if so, whether the individual detained consented to the search; (C) whether the peace officer knew the race or ethnicity of the individual detained before detaining that individual; (D) whether the peace officer used physical force that resulted in bodily injury, as that term is defined by Section 1 . 07, Penal Code, during the stop; (E) the location of the stop; and (F) the reason for the stop; and (7) require the chief administrator of the agency, regardless of whether the administrator is elected, employed, or appointed, to submit an annual report of the information collected under Subdivision (6) to : (A) the Texas Commission on Law Enforcement; and (B) the governing body of each county or municipality served by the agency, if the agency is an agency of a county, municipality, or other political subdivision of the state . (c) The data collected as a result of the reporting requirements of this article shall not constitute prima facie evidence of racial profiling. 45l 1 0112812025 Item E. (d) On adoption of a policy under Subsection (b) , a law enforcement agency shall examine the feasibility of installing video camera and transmitter-activated equipment in each agency law enforcement motor vehicle regularly used to make motor vehicle stops and transmitter-activated equipment in each agency law enforcement motorcycle regularly used to make motor vehicle stops . The agency also shall examine the feasibility of equipping each peace officer who regularly detains or stops motor vehicles with a body worn camera, as that term is defined by Section 1701 . 651, Occupations Code . If a law enforcement agency installs video or audio equipment or equips peace officers with body worn cameras as provided by this subsection, the policy adopted by the agency under Subsection (b) must include standards for reviewing video and audio documentation. (e) A report required under Subsection (b) (7) may not include identifying information about a peace officer who makes a motor vehicle stop or about an individual who is stopped or arrested by a peace officer. This subsection does not affect the collection of information as required by a policy under Subsection (b) (6) . (f) On the commencement of an investigation by a law enforcement agency of a complaint described by Subsection (b) (3) in which a video or audio recording of the occurrence on which the complaint is based was made, the agency shall promptly provide a copy of the recording to the peace officer who is the subject of the complaint on written request by the officer. (g) On a finding by the Texas Commission on Law Enforcement that the chief administrator of a law enforcement agency intentionally failed to submit a report required under Subsection (b) (7) , the commission shall begin disciplinary procedures against the chief administrator. (h) A law enforcement agency shall review the data collected under Subsection (b) (6) to identify any improvements the agency could make in its practices and policies regarding motor vehicle stops . Added by Acts 2001, 77th Leg. , ch. 947, Sec. 1, eff. Sept . 1, 2001 . Amended by: Acts 2009, 81st Leg. , R. S . , Ch. 1172 (H.B. 3389) , Sec. 25, eff. September 1, 2009 . Acts 2013, 83rd Leg. , R. S . , Ch. 93 (S .B. 686) , Sec. 2 . 05, eff. May 18, 2013 . 1 0112812025 Item E. Acts 2017, 85th Leg. , R. S . , Ch. 173 (H.B. 3051) , Sec. 1, eff. September 1, 2017 . Acts 2017, 85th Leg. , R. S . , Ch. 950 (S .B. 1849) , Sec. 5 . 01, eff. September 1, 2017 . Art. 2 . 133 . REPORTS REQUIRED FOR MOTOR VEHICLE STOPS. (a) In this article, "race or ethnicity" has the meaning assigned by Article 2 . 132 (a) . (b) A peace officer who stops a motor vehicle for an alleged violation of a law or ordinance shall report to the law enforcement agency that employs the officer information relating to the stop, including: (1) a physical description of any person operating the motor vehicle who is detained as a result of the stop, including: (A) the person ' s gender; and (B) the person ' s race or ethnicity, as stated by the person or, if the person does not state the person' s race or ethnicity, as determined by the officer to the best of the officer ' s ability; (2) the initial reason for the stop; (3) whether the officer conducted a search as a result of the stop and, if so, whether the person detained consented to the search; (4) whether any contraband or other evidence was discovered in the course of the search and a description of the contraband or evidence; (5) the reason for the search, including whether: (A) any contraband or other evidence was in plain view; (B) any probable cause or reasonable suspicion existed to perform the search; or (C) the search was performed as a result of the towing of the motor vehicle or the arrest of any person in the motor vehicle; (6) whether the officer made an arrest as a result of the stop or the search, including a statement of whether the arrest was based on a violation of the Penal Code, a violation of a traffic law or ordinance, or an outstanding warrant and a statement of the offense charged; (7) the street address or approximate location of the stop; (8) whether the officer issued a verbal or written warning or a ticket or citation as a result of the stop; and 47 l 1 0112812025 Item E. (9) whether the officer used physical force that resulted in bodily injury, as that term is defined by Section 1 . 07, Penal Code, during the stop. (c) The chief administrator of a law enforcement agency, regardless of whether the administrator is elected, employed, or appointed, is responsible for auditing reports under Subsection (b) to ensure that the race or ethnicity of the person operating the motor vehicle is being reported. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Amended by: Acts 2009, 81st Leg. , R. S . , Ch. 1172 (H.B. 3389) , Sec. 26, eff. September 1, 2009 . Acts 2017, 85th Leg. , R. S . , Ch. 950 (S .B. 1849) , Sec. 5 . 02, eff. September 1, 2017 . Art. 2 . 134 . COMPILATION AND ANALYSIS OF INFORMATION COLLECTED. (a) In this article : (1) "Motor vehicle stop" has the meaning assigned by Article 2 . 132 (a) . (2) "Race or ethnicity" has the meaning assigned by Article 2 . 132 (a) . (b) A law enforcement agency shall compile and analyze the information contained in each report received by the agency under Article 2 . 133 . Not later than March 1 of each year, each law enforcement agency shall submit a report containing the incident-based data compiled during the previous calendar year to the Texas Commission on Law Enforcement and, if the law enforcement agency is a local law enforcement agency, to the governing body of each county or municipality served by the agency. (c) A report required under Subsection (b) must be submitted by the chief administrator of the law enforcement agency, regardless of whether the administrator is elected, employed, or appointed, and must include : (1) a comparative analysis of the information compiled under Article 2 . 133 to : (A) evaluate and compare the number of motor vehicle stops, within the applicable jurisdiction, of persons who are recognized as racial or ethnic minorities and persons who are not recognized as racial or ethnic minorities; (B) examine the disposition of motor vehicle stops made by officers employed by the agency, 48 l 1 0112812025 Item E. categorized according to the race or ethnicity of the affected persons, as appropriate, including any searches resulting from stops within the applicable jurisdiction; and (C) evaluate and compare the number of searches resulting from motor vehicle stops within the applicable jurisdiction and whether contraband or other evidence was discovered in the course of those searches; and (2) information relating to each complaint filed with the agency alleging that a peace officer employed by the agency has engaged in racial profiling. (d) A report required under Subsection (b) may not include identifying information about a peace officer who makes a motor vehicle stop or about an individual who is stopped or arrested by a peace officer. This subsection does not affect the reporting of information required under Article 2 . 133 (b) (1) . (e) The Texas Commission on Law Enforcement, in accordance with Section 1701 . 162, Occupations Code, shall develop guidelines for compiling and reporting information as required by this article . (f) The data collected as a result of the reporting requirements of this article shall not constitute prima facie evidence of racial profiling. (g) On a finding by the Texas Commission on Law Enforcement that the chief administrator of a law enforcement agency intentionally failed to submit a report required under Subsection (b) , the commission shall begin disciplinary procedures against the chief administrator. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Amended by: Acts 2009, 81st Leg. , R. S . , Ch. 1172 (H.B. 3389) , Sec. 27, eff. September 1, 2009 . Acts 2013, 83rd Leg. , R. S . , Ch. 93 (S .B. 686) , Sec. 2 . 06, eff. May 18, 2013 . Acts 2017, 85th Leg. , R. S . , Ch. 950 (S .B. 1849) , Sec. 5 . 03, eff. September 1, 2017 . Art. 2 . 136. LIABILITY. A peace officer is not liable for damages arising from an act relating to the collection or reporting of information as required by Article 2 . 133 or under a policy adopted under Article 2 . 132 . 49 1 0112812025 Item E. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Art. 2 . 137 . PROVISION OF FUNDING OR EQUIPMENT. (a) The Department of Public Safety shall adopt rules for providing funds or video and audio equipment to law enforcement agencies for the purpose of installing video and audio equipment in law enforcement motor vehicles and motorcycles or equipping peace officers with body worn cameras, including specifying criteria to prioritize funding or equipment provided to law enforcement agencies . The criteria may include consideration of tax effort, financial hardship, available revenue, and budget surpluses . The criteria must give priority to : (1) law enforcement agencies that employ peace officers whose primary duty is traffic enforcement; (2) smaller jurisdictions; and (3) municipal and county law enforcement agencies . (b) The Department of Public Safety shall collaborate with an institution of higher education to identify law enforcement agencies that need funds or video and audio equipment for the purpose of installing video and audio equipment in law enforcement motor vehicles and motorcycles or equipping peace officers with body worn cameras . The collaboration may include the use of a survey to assist in developing criteria to prioritize funding or equipment provided to law enforcement agencies . (c) To receive funds or video and audio equipment from the state for the purpose of installing video and audio equipment in law enforcement motor vehicles and motorcycles or equipping peace officers with body worn cameras, the governing body of a county or municipality, in conjunction with the law enforcement agency serving the county or municipality, shall certify to the Department of Public Safety that the law enforcement agency needs funds or video and audio equipment for that purpose . (d) On receipt of funds or video and audio equipment from the state for the purpose of installing video and audio equipment in law enforcement motor vehicles and motorcycles or equipping peace officers with body worn cameras, the governing body of a county or municipality, in conjunction with the law enforcement agency serving the county or municipality, shall certify to the Department of Public Safety that the law enforcement agency has taken the necessary actions to use and is using video and audio equipment and body worn cameras for those purposes . El 0112812025 Item E. Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Amended by: Acts 2017, 85th Leg. , R. S . , Ch. 950 (S .B. 1849) , Sec. 5 . 04, eff. September 1, 2017 . Art. 2 . 138 . RULES. The Department of Public Safety may adopt rules to implement Articles 2 . 131-2 . 137 . Added by Acts 2001, 77th Leg. , ch. 947, Sec . 1, eff. Sept . 1, 2001 . Art. 2 . 1385 . CIVIL PENALTY. (a) If the chief administrator of a local law enforcement agency intentionally fails to submit the incident-based data as required by Article 2 . 134, the agency is liable to the state for a civil penalty in an amount not to exceed $5, 000 for each violation. The attorney general may sue to collect a civil penalty under this subsection. (b) From money appropriated to the agency for the administration of the agency, the executive director of a state law enforcement agency that intentionally fails to submit the incident-based data as required by Article 2 . 134 shall remit to the comptroller the amount of $1, 000 for each violation. (c) Money collected under this article shall be deposited in the state treasury to the credit of the general revenue fund. Added by Acts 2009, 81st Leg. , R. S . , Ch. 1172 (H.B. 3389) , Sec. 29, eff. September 1, 2009 . Amended by: Acts 2017, 85th Leg. , R. S . , Ch. 950 (S .B. 1849) , Sec. 5 . 05, eff. September 1, 2017 . El 0112812025 Item E. Appendix B: Agency Policy 0112812025 Item E. Wylie Police Department Policies & Procedures Distribution:Sworn Personnel,Records,Detention Staff , Effective: 01/01/2010 � e Revised: 04/22/2022 TBP:2.01 Page 1 of 4 � Reviewed: 04/22/2022 1lYE� Policy Number: 614 Unbiased Policing ., I. POLICY It is the policy of this department to police in a proactive manner and to aggressively investigate suspected violations of the law. Officers shall actively enforce state and federal laws in a responsible and professional manner, without regard to race ethnicity or national origin. Officers are strictly prohibited from engaging in biased policing both in enforcement of the law and the delivery of police services, as defined in this policy. This policy shall be applicable to all persons, whether drivers, passengers or pedestrians. Officers shall conduct themselves in a dignified and respectful manner at all times when dealing with the public. Two of the fundamental rights guaranteed by both the United States and Texas Constitutions are equal protection under the law and freedom from unreasonable searches and seizures by government agents.The right of all persons to be treated equally and to be free from unreasonable searches and seizures must be respected. This policy shall not preclude officers from offering assistance, such as upon observing a substance leaking from a vehicle, a flat tire, or someone who appears to be ill, lost or confused. Nor does this policy prohibit stopping someone suspected of a crime based upon observed actions and/or information received about the person. II. PURPOSE The purpose of this policy is to reaffirm the Wylie Police Department's commitment to unbiased policing in all its encounters between officers and members of the public; to reinforce procedures ensuring public confidence and mutual trust through the provision of services in a fair and equitable fashion; and to protect our officers from unwarranted accusations of misconduct when they act within the dictates of department policy and the law. III. DEFINITIONS A. Biased Policing: Discrimination while performing law enforcement duties or delivery of police services, based on personal prejudices or partiality of officers toward classes of individuals or persons based on individual demographics. B. Fair and Impartial Treatment: A belief and practice that all persons shall be treated in the same manner under the same or similar circumstances, despite race or other distinctions. This does not mean that all persons in the same or similar circumstances can or must be treated identically. Reasonable concessions and accommodations may be made, when dealing with individuals with physical or mental disabilities, injury, illness, or similar conditions, or when information about them necessitates different treatment. C. Individual Demographics: Personal characteristics, to include, but not limited to race, ethnic background, national origin, gender, gender identity, sexual orientation, religion, socioeconomic status, age, disability, cultural group,of political status, or any other identifiable group,. D. Race or ethnicity: Is defined by Chapter 2 of the Texas Code of Criminal Procedures as, Alaskan native or American Indian, Asian or Pacific Islander, Black, White, and Hispanic or Latino. E. Police Services: Actions and activities that may not directly include enforcement of the law but that contribute to the overall well-being and safety of the public. These may include, but are not limited to, such tasks as traffic accidents, medical emergencies, and assistance at fire scenes; lifesaving services; preventive patrol; crime prevention; public information; traffic control; and similar activities. El 0112812025 Item E. Wylie Police Department Policies & Procedures Distribution:Sworn Personnel,Records,Detention Staff , Effective: 01/01/2010 � e Revised: 04/22/2022 TBP:2.01 Page Z of 4 � Reviewed: 04/22/2022 1lYE� Policy Number: 614 Unbiased Policing F. Motor vehicle stop: means an occasion in which a peace officer stops a motor vehicle for an alleged violation of a law or ordinance. IV. TRAINING A. Officers are responsible to adhere to all Texas Commission on Law Enforcement (TCOLE) training and the Law Enforcement Management Institute of Texas (LEMIT) requirements as mandated by law. B. All officers shall complete TCOLE training and education program on racial profiling not later than the second anniversary of the date the officer is licensed under Chapter 1701 of the Texas Occupations Code or the date the officer applies for an intermediate proficiency certificate, whichever date is earlier. C. All employees will receive basic and periodic in-service training and, where deemed necessary, remedial training on subjects related to police ethics, cultural diversity, multiculturalism, human relations, police-citizen interaction, standards of conduct, implicit bias, and related topics suitable for preventing incidents of biased policing. V. COMPLAINT INVESTIGATION A. The department shall accept complaints from any person who believes he or she has been stopped or searched based on individual demographics. B. No person shall be discouraged, intimidated or coerced from filing a complaint, nor discriminated against because he or she filed such a complaint. C. Any person who receives an allegation of biased policing, including the officer who initiated the stop, shall record the person's name, address and telephone number, and forward the complaint through the appropriate channels or direct the individual(s) on the process to do so. Any employee contacted shall provide to that person instructions on the complaint process and will report any allegation of biased policing to their superior before the end of shift. D. Investigation of a complaint shall be conducted in a thorough and timely manner. All complaints will be acknowledged in writing to the initiator who will receive disposition regarding said complaint within a reasonable time period. The investigation shall be documented in writing and any reviewer's comments or conclusions shall be filed with the Chief. When applicable, findings and or suggestions for disciplinary action, retraining or changes in policy shall be filed with the Chief. E. If a biased policing complaint is sustained against an officer, it will result in appropriate corrective and/or disciplinary action, up to and including termination. F. If there is a department video or audio recording of the events upon which a complaint of biased policing is based, upon commencement of an investigation by this department into the complaint and written request by the officer made the subject of the complaint, this department shall promptly provide a copy of the recording to that officer. G. The Professional Standards office shall maintain data related specifically to complaints of biased policing. Information shall be provided to the Chief or to his or her designee, in a manner most 5� 0112812025 Item E. Wylie Police Department Policies & Procedures Distribution:Sworn Personnel,Records,Detention Staff , Effective: 01/01/2010 � e Revised: 04/22/2022 TBP:2.01 Page 3 of 4 Reviewed: 04/22/2022 1lYE� Policy Number: 614 Unbiased Policing ., suitable for administrative review, problem identification, and development of appropriate corrective actions. VI. PUBLIC EDUCATION A. This department will inform the public of its policy against biased policing and the complaint process. Methods that may be utilized to inform the public are the news media, radio, service or civic presentations, the internet, as well as governing board meetings. Additionally, information will be made available as appropriate in languages other than English. VII. DATA COLLECTION REPORTING A. An officer is required to collect information relating to motor vehicle stops regardless of whether the stop results in a verbal warning, a written warning, a citation being issued or an arrest. ;n , hk4 6tatien is issued eF an aFFest is made as a Fesult ef these steps. The following information shall be collected:i On the G;tat;en ffiG Fs rn st ;nelude: 1. The person's gender; and 2. The race or ethnicity of the individual detained; as stated by the person or, if the person does not state the person's race or ethnicity, as determined by the officer to the best of the officer's ability; 3. The initial reason for the stop; 4. Whether a search was conducted as a result of the stop; S. If a search was conducted, whether the person detained consented to the search; 6. The reason for the search, including any probable cause or reasonable suspicion that existed to perform the search; 7. Whether contraband or other evidence was found in plain view; 8. Whether the search was a result of the towing of the motor vehicle or the arrest of any person in the motor vehicle; 9. If an arrest occurred, was the arrest based on a violation of the Penal Code, traffic law, ordinance, or outstanding warrant; 10. Whether the person contacted is a resident or non-resident of the City of Wylie; 11. The street address or approximate location of the stop; 12. Whether the officer used physical force that resulted in bodily injury ;(as defined by section 1.07, Penal Code); 13. Whether the peace officer knew the race or ethnicity of the individual detained before detaining the individual; and, 14. Whether the peace officer issued a verbal or written warning or a citation as a result of the stop. B. The information collected shall be compiled in an annual report covering the period of January 1 through December 31 of each year, and shall be submitted to the governing body of the City of Wylie no later than March 1 of the following year. The report will include: 1. A breakdown of motor vehicle stops by race or ethnicity; 55 0112812025 Item E. Wylie Police Department Policies & Procedures Distribution:Sworn Personnel,Records,Detention Staff , Effective: 01/01/2010 � e Revised: 04/22/2022 TBP:2.01 Page 4 of 4 Reviewed: 04/22/2022 1lYE� Policy Number: 614 Unbiased Policing ., 2. Number of motor vehicle stops ekat-en-s that resulted in a search broken down by race or ethnicity, 3. Number of searches that were consensual; 4. Number of citations or warnings that resulted in custodial arrest for this cited violation or any other violation; and 5. The number of biased policing complaints to the department. C. The annual report shall not include identifying information about any individual stopped or arrested, and shall not include identifying information about any peace officer involved in a stop or arrest. Vill. USE OF VIDEO AND AUDIO EQUIPMENT A. All marked motor vehicles regularly used by this department to make motor vehicle stops shall be equipped with a video camera and transmitter-activated equipment. B. Each motor vehicle stop made by an officer of this department that is capable of being recorded by video and audio, or audio as appropriate, shall be recorded. C. This department shall retain the video and audio tapes, or digital video and audio recording of each motor vehicle stop for at least ninety (90) days after the date of the stop. If a complaint is filed with this department alleging that one of our officers has engaged in biased policing with respect to a motor vehicle stop, this department shall retain the video and audio tapes or digital video and audio recordings of the stop until final disposition of the complaint. D. Supervisors will ensure officers of this department are recording their motor vehicle stops. Two A recordings of each officer will be reviewed at least once every ninety (90) days.These reviews will be documented.This review includes body-worn cameras as well as in-car cameras. 1. If the equipment used to record audio and video of a motor vehicle stop is malfunctioning or otherwise not operable, officers will drive a vehicle with operable equipment. Police units with malfunctioning or inoperable mobile video camera equipment shall not be utilized, under normal circumstances. 2. Supervisors shall have the authority to assign units with malfunctioning or inoperable mobile video equipment when situations dictate. El 0112812025 Item E. Politicas y procedimientos del Departamento de Policia de Wylie Distribuci6n: Personal Juramentado, Registros, Personal de Detenci6n x. J Eficaz: 01/01/2010t�� Revisado: 04/22/2022 TBP: 2.01 Paglna 1 de 5 l , Revisado: 04/22/2022r£r� Numero de p6liza :614 � R �°„ Vigilancia Imparcial j. I. POLITICA Es polftica de este departamento vigilar de manera proactiva e investigar agresivamente las sospechas de violaciones de la ley. Los oficiales deberan hacer cumplir activamente las leyes estatales y federales de manera responsable y profesional, sin importar raza, etnia u origen nacional. Los agentes tienen estrictamente prohibido participar en actividades policiales parciales tanto en la aplicaci6n de la ley como en la prestaci6n de servicios policiales, como se define en esta politica. Esta politica sera aplicable a todas las personas, ya sean conductores, pasajeros o peatones. Los funcionarios deberan comportarse de manera digna y respetuosa en todo momento al tratar con el publico. Dos de los derechos fundamentales garantizados por las Constituciones de los Estados Unidos y de Texas son la igualdad de protecci6n ante la ley y la libertad de registros a incautaciones irrazonables por parte de agentes gubernamentales. Debe respetarse el derecho de todas las personas a ser tratadas por igual y a no ser sometidas a registros a incautaciones irrazonables. Esta politica no impedira que los oficiales ofrezcan asistencia, por ejemplo, al observar una sustancia que se escapa de un vehfculo, una Ilanta pinchada o alguien que parece estar enfermo, perdido o confundido. Esta politica tampoco prohfbe detener a alguien sospechoso de un delito basandose en acciones observadas y/o informaci6n recibida sobre la persona. 11. OBJETIVO El prop6sito de esta politica es reafirmar el compromiso del Departamento de Policia de Wylie con una actuaci6n policial imparcial en todos sus encuentros entre agentes y miembros del publico; reforzar los procedimientos que garanticen la confianza publica y mutua mediante la prestaci6n de servicios de manera justa y equitativa; y proteger a nuestros oficiales de acusaciones injustificadas de mala conducta cuando actuan dentro de los dictados de la politica del departamento y la ley. Ill. DEFINICIONES A. Vigilancia policial sesgada: Discriminaci6n en el desempeno de funciones policiales o en la prestaci6n de servicios policiales, basada en prejuicios personates o parcialidad de los agentes hacia clases de individuos o personas segun su demograffa individual. B. Trato justo a im arcial: Creencia y practica de que todas las personas seran tratadas de la misma manera en circunstancias iguales o similares, independientemente de la raza u otras distinciones. Esto no significa que todas las personas en circunstancias iguales o similares puedan o deban ser tratadas de manera identica. Se pueden hacer concesiones y adaptaciones razonables cuando se trata de personas con discapacidades ffsicas o mentales, lesiones, enfermedades o condiciones similares, o cuando la informaci6n sobre ellas requiere un tratamiento diferente. C. Dernografia inivival:Caracterfsticas personates, que incluyen, entre otras, raza, origen etnico, origen nacional, genero, identidad de genero, orientaci6n sexual, religi6n, nivel socioecon6mico, edad, discapacidad, grupo cultural,oestatus polftico,o cualquier otro grupo identificable. El 0112812025 Item E. Politicas y procedimientos del Departamento de Policia de Wylie Distribuci6n: Personal Juramentado, Registros, Personal de Detenci6n x. J Eficaz: 01/01/2010t�� Revisado: 04/22/2022 TBP: 2.01 Paglna 2 de 5 l , Revisado: 04/22/2022r£r� Numero de p6liza :614 � R �°„ Vigilancia Imparcial j. D. Raza o etnia:Esta definido por el Capftulo 2 del C6digo de Procedimientos Penales de Texas como nativo de Alaska o indio americano, asiytico o isleno del Pacffico, negro, blanco e hispano o latino. E. Servicios oliciales:Acciones y actividades que pueden no incluir directamente la aplicaci6n de la ley Pero que contribuyen al bienestar y la seguridad generales del p6blico. Estas pueden incluir, entre otras,tareas tales como accidentes de trafico, emergencies medicas y asistencia en lugares de incendio; servicios de salvamento; patrulla preventiva; prevenci6n del crimen; informaci6n publica; control de trafico; y actividades similares. F. Parada de vehiculos de motor:significa una ocasi6n en la que un agente del orden p6blico detiene un vehfculo motorizado par una presunta violaci6n de una ley u ordenanza. IV. CAPACITACION A. Los oficiales son responsables de cumplir con toda la capacitaci6n de la Comisi6n de Aplicaci6n de la Ley de Texas (TCOLE)y los requisitos del Instituto de Gesti6n de la Aplicaci6n de la Ley de Texas (LEMIT) segun to exige la ley. B.Todos los oficiales deberyn completar el programa de capacitaci6n y educaci6n de TCOLE sobre perfilamiento racial a mas tardar en el Segundo aniversario de la fecha en que el oficial obtiene la licencia segun el Capftulo 1701 del C6digo de Ocupaciones de Texas o la fecha en que el oficial solicita un certificado de competencia intermedia, cualquiera que sea la fecha. mas temprano. C. Todos los empleados recibiran capacitaci6n bysica y peri6dica en el servicio y, cuando se considere necesario, capacitaci6n corrective sobre temas relacionados con la etica policial, la diversidad cultural, el multiculturalismo, las relaciones humanas, la interacci6n policfa-ciudadano, las normas de conducta, los prejuicios implfcitos y temas relacionados.temas adecuados para prevenir incidentes de actuaci6n policial sesgada. V. INVESTIGACON DIE QUEJAS A. El departamento aceptara quejas de cualquier persona que crea que ha lido detenida o registrada basandose en datos demograficos individuates. B. Ninguna persona sera disuadida, intimidada o coaccionada para presenter una queja, ni discriminada por haber presentado dicha queja. C. Cualquier persona que reciba una acusaci6n de actuaci6n policial parcial, incluido el oficial que inici6 la parada, debera registrar el nombre, la direcci6n y el n6mero de telefono de la persona, y remitir la denuncia a traves de los canales apropiados o dirigir a la(s) persona(s) en el proceso a hazlo. Cualquier empleado contactado debera proporcionarle instrucciones sobre el proceso de queja e informara cualquier acusaci6n de actuaci6n policial parcial a su superior antes del final del turno. D. La investigaci6n de una queja se llevara a cabo de manera exhaustiva y oportuna. Todas las quejas seryn acusadas par escrito al iniciador, quien recibiry la disposici6n con respecto a dicha queja dentro de un perfodo de tiempo razonable. La investigaci6n se documentary por escrito y los comentarios o conclusiones del revisor se presentaryn ante el Jefe. Cuando corresponda, las conclusiones o sugerencias para medidas disciplinarian, reentrenamiento o cambios en la polftica se presentaryn ante el Jefe. El 0112812025 Item E. Politicas y procedimientos del Departamento de Policia de Wylie Distribucion: Personal Juramentado, Registros, Personal de Detencion x. J Eficaz: 01/01/2010t�� Revisado: 04/22/2022 TBP: 2.01 Pagina 3 de 5 l , Revisado: 04/22/2022r£r� Numero de poliza :614 � R �°„ Vigilancia Imparcial j. E. Si se sostiene una queja policial parcial contra un oficial, resultara en medidas correctivas y/o disciplinarias apropiadas, que pueden incluir el despido. F. Si hay una grabacion de video o audio del departamento de los eventos en los que se basa una queja de actuacion policial parcial, al comienzo de una investigacion par parte de este departamento sobre la queja y la solicitud por escrito del oficial objeto de la queja, este departamento proporcionara rapidamente una copia de la grabacion a dicho funcionario. G. La oficina de Estandares Profesionales mantendra datos relacionados especificamente con quejas de actuacion policial parcial. La informacion se proporcionara al Jefe o a su designado, de la manera masAdecuado para revision administrative, identificacion de problemas y desarrollo de acciones correctivas apropiadas. VI. EDUCACION PU LIC A. Este departamento informara al publico sobre su politica contra la actuacion policial sesgada y el proceso de quejas. Los metodos que pueden utilizarse para informar al publico son los medios de comunicacion, la radio, los servicios o presentaciones ctvicas, Internet, asi como las reuniones de la junta directive. Ademas, la informacion estara disponible segun corresponds en otros idiomas ademas del ingles. VII. RECOPILACON DE DATOS E IF ES A. Se requiere que un oficial recopile informacion relacionada con vehiculos de motor. Se recopilara independientemente de si el La detencion resulta en una advertencia verbal, una advertencia escrita, una citacion o un arresto. deteReieRes, Se recopilara la siguiente informacion 1. El sexo de la persona;y 2. La raza o etnia del individuo detenido; segun to declarado por la persona o, si la persona no indica su raza o origen etnico, segun to determine el oficial to mejor que pueda; 3. El motivo inicial de la parada; 4. Si se realizo una busqueda como resultado de la detencion; S. Si se realizo un registro, si la persona detenida consintio en el registro; 6. El motivo del registro, incluyendo cualquier causa probable o sospecha razonable que existio para realizar el registro; 7. Si se encontro contrabando u otra evidencia a plena vista; 8. Si el registro fue resultado del remolque del vehiculo de motor o del arresto de cualquier persona en el vehiculo de motor; 9. Si ocurrio un arresto, zel arresto se baso en una violacion del Codigo Penal, ley de transito, ordenanza u orden judicial pendiente; 10. Si la persona contactada es residente o no residents de la ciudad de Wylie; 11. La direccicn de la calle o ubicacion aproximada de la parada; [H] 0112812025 Item E. Politicas y procedimientos del Departamento de Policia de Wylie Distribution: Personal Juramentado, Registros, Personal de Detencion x. J Eficaz: 01/01/2010t�� Revisado: 04/22/2022 TBP: 2.01 Pagina 4 de 5 l , Revisado: 04/22/2022r£r� Numero de poliza :614 � R �°„ Vigilancia Imparcial j. 12. Si el oficial utiliza fuerza fisica que resulto en lesiones corporales(como se define en artfculo 1.07 del C6cligo Penal); 13. Si el oficial del orden conocia la raza o etnia del individuo detenido antes de detenerlo; y, 14. Si el oficial del orden publico emiti® una advertencia verbal o escrita o una citaci®n como resultado de la parada. B. La informaci®n recopilada se compilars en un informe anual que cubra el periodo del 1 de enero al 31 de diciembre de cada ano y se presentars al ®rgano rector de la ciudad de Wylie a mas tardar el 1 de marzo del ano siguiente. El informe incluira: 1. Un desgiose de las detenciones de vehiculos motorizados por raza o etnia; 2. Numero de paradas de vehiculos de moto,r_que result®en una busqueda desglosado por raza o etnia; 3. Numero de busquedas que fueron consensuadas; 4. Numero de citaciones o advertenciasque result6 en arresto bajo custodia por esta violaci®n cicada o cualquier otra violaci®n; y 5. El numero de quejas policiales sesgadas al departamento. C. El informe anual no incluira informaci®n de identificaci®n sabre ningun individuo detenido o arrestado,y no incluira informaci®n de identificaci®n sobre ningun oficial del orden publico involucrado en una parada o arresto. Vill. USO DE E UIOS DE VIDEO Y AUDIO A.Todos los vehiculos de motor marcados que este departamento utiliza regularmente para realizar paradas de vehiculos de motor deberan estar equipados con una camara de video y un equipo activado por transmisor. B. Se registrars cada parada de un vehiculo de motor realizada por un oficial de este departamento que sea capaz de ser grabada par video y audio, o audio segun corresponda. C. Este departamento conservars las cintas de video y audio, o la grabaci6n de video y audio digital de cada parada de vehiculos motorizados durante al menos noventa (90) dias despues de la fecha de la parada. Si se presenta una queja ante este departamento alegando que uno de nuestros oficiales ha participado en una vigilancia policial partial con respecto a una parada de vehiculo motorizado, este departamento conservara las cintas de video y audio o las grabaciones digitales de video y audio de la parada hasta la disposici®n final del queja. D. Los supervisores se aseguraran de que los oficiales de este departamento registren las paradas de sus vehiculos motorizados. Dos a las grabaciones de cada oficial se revisaran al menos una vez cada noventa (90) dias. Estas revisiones seran documentadadas. La revisidn incluye camaras corporales y csmaras integradas en el automavil. 1. Si el equipo utilizado para grabar audio y video de la parada de un vehiculo motorizado no funciona correctamente o no funciona, los oficiales conducirsn un vehiculo con equipo so 0112812025 Item E. Politicas y procedimientos del Departamento de Policia de Wylie Distribucion: Personal Juramentado, Registros, Personal de Detencion x. J Eficaz: 01/01/2010t�� Revisado: 04/22/2022 TBP: 2.01 Pagina 5 de 5 l , Revisado: 04/22/2022r£r� Numero de poliza :614 � R �°„ Vigilancia Imparcial j. operable. En circunstancias normales, no se utilizaran unidades policiales con equipos de camaras de video m®viles que funcionen mal o que no funcionen correctamente. 2. Los supervisores tendran la autoridad para asignar unidades con equipos de video m®viles que funcionen mal o que no funcionen cuando las situaciones to exijan. El 0112812025 Item E. Appendix C: Racial Profiling Laws and Corresponding Agency Policy Y, z, t?????????????????frfrfr } Js {z/?strr �sz�� ?1 rti �� z't E13t t. f�»,, ti s�f t ftf r?.,tAtw)t,y r�'.il trt{t}1. iS r} }?�tzr}tt�li Ssrs ttr(tt� f��sc`z tz irt� 2.132(b)l Definitions Section 2.132(b)2 Policy Section 2.132(b)3 Complaint Investigation Section 2.132(b)4 Public Education Section 2.132 b 5 Coln faint Investigation Section 2.132(b)6 Data Collection and Reporting Section 2.132 b 7 Data Collection and Reporting Section 62 0112812025 Item F. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Planning Account Code: Prepared By: Jasen Haskins Subject Consider, and act upon, Ordinance No. 2025-07 for an amendment to Planned Development 2001-28 to allow for a telecommunication use on 0.055 acres. Property located at 1401 Country Club Road(ZC 2024-10). Recommendation Motion to approve the Item as presented. Discussion On January 14,2025 City Council approved the writing of an ordinance for an amendment to Planned Development 2001-28 to allow for a telecommunication use on 0.055 acres. Property located at 1401 Country Club Road(ZC 2024-10). Final approval of Zoning Case 2024-1.0 requires the adoption of the Ordinance to amend the zoning accordingly in the Official Zoning map of the City;and providing a penalty clause,a repeal clause,a savings clause,a severability clause,and an effective date. The subject ordinance allows for the rezoning.Exhibit A(Legal Description),Exhibit B (Zoning Exhibit),and Exhibit C(PD Conditions) are included and made a part of this Ordinance. The above described property shall be used only in the manner and for the purposes provided for in the Comprehensive Zoning Ordinance of the City, as amended herein by the granting of this zoning classification. El 0112812025 Item F. ORDINANCE NO. 2025-07 AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING THE COMPREHENSIVE ZONING ORDINANCE OF THE CITY OF WYLIE, AS HERETOFORE AMENDED, SO AS TO CHANGE THE ZONING ON THE HEREINAFTER DESCRIBED PROPERTY, ZONING CASE NUMBER 2024-10, AMENDMENT TO PLANNED DEVELOPMENT 2001-28 TO ALLOW FOR A TELECOMMUNICATION USE ON 0.055 ACRES; PROVIDING FOR A PENALTY FOR THE VIOLATION OF THIS ORDINANCE; PROVIDING FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING A SEVERABILITY CLAUSE;AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the Planning and Zoning Commission and the governing body of the City of Wylie, Texas, in compliance with the laws of the State of Texas with reference to the amendment of the Comprehensive Zoning Ordinance,have given the requisite notices by publication and otherwise,and after holding due hearings and affording a full and fair hearing to all property owners generally and to owners of the affected property,the governing body of the City is of the opinion and finds that the Comprehensive Zoning Ordinance and Map should be amended; NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1: That the Comprehensive Zoning Ordinance of the City of Wylie,Texas,be, and the same is hereby, amended by amending the Zoning Map of the City of Wylie, to give the hereinafter described property a zoning classification of Planned Development(PD), said property being described in Exhibit A(Legal Description),hereto and made a part hereof for all purposes. SECTION 2: That a Zoning Exhibit and PD Conditions are an integral component of the development of the property and are attached as Exhibit B and Exhibit C. SECTION 3: That all ordinances of the City in conflict with the provisions of this ordinance be, and the same are hereby,repealed and all other ordinances of the City not in conflict with the provisions of this ordinance shall remain in full force and effect. SECTION 4: That the above described property shall be used only in the manner and for the purposes provided for in the Comprehensive Zoning Ordinance of the City, as amended herein by the granting of this zoning classification. SECTION 5: Any person, firm or corporation violating any of the provisions of this ordinance or the Comprehensive Zoning Ordinance, as amended hereby, commits an unlawful act and shall be subject to the general penalty provisions of Section 1.5 of the Zoning Ordinance, as the same now exists or is hereafter amended. SECTION 6: Should any paragraph, sentence, subdivision, clause, phrase or section of this ordinance be adjudged or held to be unconstitutional,illegal or invalid,the same shall not affect the validity of this ordinance as a whole or any part or provision thereof, other than the part so declared to be invalid, illegal or unconstitutional, and shall not affect the validity of the Comprehensive Zoning Ordinance as a whole. SECTION 7: This ordinance shall be in full force and effect from and after its adoption by the City Council and publication of its caption as the law and the City Charter provide in such cases. Ordinance No. 2025-07—Verizon Telecommunication Tower Page 1 of 2 0112812025 Item F. SECTION 8: The repeal of any ordinance, or parts thereof, by the enactment of this Ordinance, shall not be construed as abandoning any action now pending under or by virtue of such ordinance; nor shall it have the effect of discontinuing, abating, modifying or altering any penalty accruing or to accrue, nor as effecting any rights of the municipality under any section or provisions of any ordinances at the time of passage of this ordinance. DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas, this 28th day of January, 2025. Matthew Porter,Mayor ATTEST: Stephanie Storm, City Secretary Date of Publication: February 6,2025,in The Wylie News Ordinance No. 2025-07—Verizon Telecommunication Tower Page 2 of 2 El 0112812025 Item F. POC FND I R WI RED PLASTIC CAP HA CJO Bb X 2 6 4 O64 680 228 36 _ IS,99-Jfi(E(Jlf% Y/ 5r.S --- J _ _ —_ ____ y __ /✓/ — co uurvcry o�ro ao 1— __ ___....- �s�DunDlroc se rBACr( — �f� � . E _. LESSEES PROPOSED 20' WIDE STILLY A FIBER r i CASEMENT '--- -5 oN � Y PROPOSED 3/ / i 75'X15'PREMISCS-------/ i i -TOE✓AALIAELA DAPNT I Y lEt t PJINEJ2S L/GNTG'OMPANS' /NSIDEF'PEPETVASTUC—1316 u LOSEF�CASFA.SEf6fN/ „„ M (VOLUMFIOL FAG,634 0/`A'2PC-CI) POP ni (UCD/CArLOEYPLAI X=2,569,9ZA.9] t or Y'7,064,35045 I 1 1 0 ro..o I i I .o 1 / ) i I,NITENEF.HODIST CHDO HEREBY CERTIFY TC)RSUIIE \ �I D BUNITED METHODIST CHURCH,8 IS LLCOSURVEY PARTNERSHIP csLE eEna Nc ! II l // \.e\ LEA VERIZON WIRELESS.THAT THIS SURVEY WAS MADE BY LNET �i ME PPI HE LESSEES SED 7EX75 EMISES,THE I AN NFl9'Sn't0'E AND EEPP PROPOSED D1K WIOE UTILITY WIDE ACCESS GROUND +DRAW MY DIRECT SUPERVISION,ON THE SSFE S PROPOSED 10 WIUE UTiI ITY A FIBER CASEMENT _ Q AND FIRE E EASEMENT HEREIN ND ULTS OF /s oa a'sa Cow / /� \ \ /\l '4 AND SMRVEY ARE REPRESENTED - w \ HEREON TOE THE SBEST OF " e / KNOWLEDGE AND BELIEF, yy a IF s / LESSEE S PROPOSED 24 WIDE .LLB. aQa' > FIRE LANE EASEMENT I ACCESS A 0 / } I Q hwucs ca n,;rrz ` o au.c�r nu oLaa rs i .0��.i ry / ., / /0'NATFFe'l/I.'i(IiRkTII ca I I (DEO/Crt rEO 6YPLATJ a a............. ,/ / I I Z _ 11 iWrL EumirEo >o srcvuacv I �� 1 0 O SPICE _ I I Jor>eLocK / i1 .. - 11 - (SaaaAc rErrzncr j U ,EVY"/ESA-- 2.IF_ IRK 05 NP w ( � O aRafCT Q 1 r F!l BOON 43B6PgGE15'60 ,/ a� p i , t E 10 COOTIE ELEC"TEVP EASEMENT__ PARCEL/O 2594J43 u u o Uti i (DEOL4AIEO9YP/ATl .. verizon% .... v .._ 86 ...... I __ -nr�ro oa.n.o a ian. r T' CR( t 96/M A, ) 2 I I I 6 "' '1 )\ N IF 1 11111111TI-11HE IT �A a s4 a er. --- 17 1 10 v44I6,PL t]AAN7 (OEDlC9/F(BYPLAY) �.�.,.., —......._ _._......__ I / N I I o-i on orn�.�i.o � �.• � I I rN�rruu�nrav - -.. __. �WRFL[14(P/1TNR.W."(SVR4e.?v,A E I o-sr.n..e-Ea i ABBREVIATIONS ------� L %qua nouc sereACK - __ ---- --- a. Gv. �F�: / DEOIGA TDErY PLATFOIa o zsi rvLv .u�cacv.nrvo Cz -acN. C�Y'.'+4 t .STREE/PURPQ$FS -n cavaca - 'C rti LEGEND OVERALL PROPERTY MAP MCMILLEN DR PLATADDITION SURVEY - (PUBLIC ROW) o r 1,8-I A _ 011 LAD PALFTY(' 5 R FY, CSIRACT NO.�16 •,t ;z enserseu. ;E. ...M. t t,'s s P�M�s . ,. cou. COUNTY Ex I,Y_NE _ PIxIL 2024 e PeescArE 0112812025 Item F. ACROCI ®► VICINITY MAP LI APPROVFD ❑DENIED NORDI TAFF uak�� Doi I.t,ols =y^n%' A, .,, R"" Date Itital, NEIGHBORHOOD PROJECT sm wF P&Z R Me fo a, d LO�T�Ds ,WA 1DD PD,D d D1 IYIs P RBI. NEW PROJECT SUMMARY TELECOMMUNICATION SITE INFORMATION CELL SITE ,RRD 13C W IXJL0011NTY RAIWNBY DR ---, OCCUf AR kNCY UNMANNED]ONE.AD 1001 25 C4f CI(t0 4Y (;Z COO . GIRIGDON FOAL NEW CPU Location SITE NAME PROPERTY AMS OWNER OPDLE,"WHR .6D!+ToSite 1 n4ho/ s Locllcx c nrvLR LEVATIOA 5Fl,3 D U S L " 2 I/I/4 10NMG DNAVfNG RLVIS.W , COUNTRY CLUB RD R ONiNGRRA NG RFNS a1X1/zA TONiNc nRANNc MwMw, - WGYUE UNITED ME Roofs C.RuecR 1401 COUNTRY RUB RD (VERIZON SITE: PWYLIEHONE TX "°" � NHUSVE.972,M12-5835 »Nl.f FRANCESCA DR) APPLICANT •. VERIZUN WIRELESS LLPRO 6696 M COUNTY FAIRWAY GTE.100 SCHERTZ TX.78154 D f Ix 912 93D, ry SITE ADDRESS SURVEYOR El' " .. ,.,. RF it Df.SIGN&MIND INC. e3 rtmcon n R 1451 COUNTRY CLUB RD OEPART L T DF SURVEYING n4 71502 E WINTER MOULT pT CYPRESS TX 774,13 n . WYLIE TX. 75098 PRONE I E)510-DD,, / INFOld3DDNE COM ' COLLIN COUNTY ENGINEER CONSULTANT FOR 33.033600° -96.569970° AT PRO YCON„Jq"C ROOF INC GR��E�D4 R�r w4N`� ®► ENLARGED MAP OOFM ( )231243 8 <� orrice.(PEz)z31-aaR3 NOR1 FAX (566)3fi4-83T5 CONTACT-CHIYU DIANG,P.E. 11 APPLICABLE CODES: NPR°EON PC N ,N" LEGAL DESCRIPTION L COUNTRY CLUB RD OR D 1POF111 *OF. BEING A LEASE AREA CONTAINING 0.055 ACRES (2,400 SOFT jCALLS °t R AL e„� ODE r�02 R (VERIZON SITE: LOCATED IN THE F DEL RNA SURVEY, ABSTRACT NO, 688, COLLIN FRANCESCA DR) z LIK DN v COUNTY, TEXAS, AND BEING OUT Of AND PARE OF LOT 1, BLOCK A om� OWNER OF THE WYLIE EAST HIGH SCHOOL ADDITION AS RECORDED IN PLAT WYLIE UNITED METHODIST a c / BOOK 2008, PAGE o . c) CHURCH 38 Pi- RICORDS OF COLLIN COUNTY, IX, SAID N IN h,DNAL.�D°E(20�SHEET INDEX `EEA`°ES` 63.5 ACRE TRACT BEING MORE PARTICULARLY DESCRIBED BY METES W CHURCH, EDME LOT ISr f,RURCH,BLS A,LOT 1 AND BOUNDS T-1 COVER PAGE sva iea sQ.FT. �r ' _ VOLUMEW-LF396m �t® L�C�t10� AS FOL.L.OWS WILL ALL CON ROL REFERRED TO THE TEXAS STATE PAGE 4386-2S60 j ��ii Y PLANF COORDINATE SYSTEM, NORTH CENTRAL 70NE (470?), NORTH SV-1 SURVEY rel OTHERS) OLINRCOUNw,TX AMERICAN DATUM OF 1983: -1 OVERAIL SITE LAN 7-2 ENLAR(,.D&COM?OUND/LANDSCAPE PLAN 7-3 ELEVATION /ANTENNA LAYOUT PLAN ADDRESS NEW 375 SOFT VERIZON EQUIPMENT AREA 1-5 SITE R CIITY PETTLE A51 COLAN KTUNUY RD VERIZON EQUIPMENT AREA _ T, �CLUa co750 CITY OF WYLIE STANDARD CUNSTRUC110N 6/05/24 NSCOPE OF WORK:EW CELLULAR COMMUNICATIONS SITE /P5°"E DETAILS TEXAS ON DATEDTRIP E GALL ET T,TLE ( , CONTACC OR TO CAL 48 IT LE:'ACE �/ a HOURS 5 FERF DIC(M0_ WITH 100' HIGH MONOPOLE TOWER I �3� m PHONE(800)54G-6005 \� INDE^CNDENT LOCATORS -NEW C lL STE COMPOUND T i� TO DL USED ON ALL SITCS NJ c,tEET MBBx -NEW 8 IIIGP CFO WILL <<6__ �`c OLD ELICIRIC&FIBER ERVICE TO SIZE �URS VF.T T-1 -NEW COMMUNITY PACK FOR ROWER/FIFER DEMARCS THESE DRAWINGS ARE SCALED FOR 24"X36' SLEET 0112812025 Item F. !' f!3 PLASTIC CAP KHA !I o Y/064574,36 =_— ..... co.c n< uomn rcx.a s ——_ POO 7 1) w uxwv oI ro kaw I rzEo.vs- .ir-?Pll ILu< ,o.xr rc nc w ::o< ov v2am ---—.___... ; } X 2 560 228.36 I I— C/3U/l4T/V(,..()5.�1CK / 1 Yil � „I..... . -.�Sll 11 LESSEE'S PROPOSED 20' WIDE UTIt.ITY&FIBER r EASEMENT JE CIS-34`23"W o I � ;� /'� 377 i a .. .. LESSEES 6 PROPOSE' cno r.n.m ao.iav TS'X]6'PREMISCS----- / /x11 i R i U .\ ry �.xr rox Ir ` q PC YLF LN l,"F h T 4ASX: E(.9LOH7'GLA,PFlNYM nnu ue I�re�, ¢Ilncr�.o-ano 1 � - A - \ IV.S/C /'F� ) 1 T IFF ri IIT",0I(11/AS[11-NI I I)/LICE,,.i FA C.l 6,MF f R Rf`CCI, POE .� e[JI"UlCr1 T/F OY FIAI") X=2,559,924.97 / 1 r Y'7,064,350,45 rL i I I r\ r „// \ �I Dg/NITE MF.LECOANET,DOHEREETCERTIFYTORSHIIE \ 1 UNITED METHODISTO.THAT 8Ci SURVEY COLS eEna rvc ' / xe A VERIZON WIRELESS.THAT THIS SURVEY WAS MADE BY FIRE T 600c AND TE LESSEE'S UTILITY&FIBERE'ROUND ME UNDERMYDIRECTSUPERVISION,RE THE / HE LESSEE'S PROPOSED]5'X75'PREMISES,THE s / 1LESSEE'S PROPOSED 10 WIDE U EASEMENT Q i j IG'WIDEACCEOS AND FIRE ,. LANE EASEMENT HEREIN DESCRIBED,AND THE RESULTS OF _ i / 7 SAID SURVEY ARE REPRESENTED HEREON TO THE BEST OF ee .ry n, s Ivnx. rc vx NI ,ro Kovv u vi % 'il W MY PROFESSIONAL KNOWLEDGE AND BELIEF. .. x, IC h 11 11 OF IF I c � I\ i T i 5 / � hx / T „ _ LESS SE RE r _ ^' I i // /'r / ACCESS&FIRE LANE EASEMENT I I O O _ °, j / p i Q l 1 /G UY/I hR 4"(fl9EN1 =j 1 0FC!1I fJIIYPeAI/ d J�- U m vI 1 r y 1 s x I .o..a�I ( 11 - ' I wn�/r✓rrEo >o srcvuacv � I �z - l' I ror>emcK j ni I O r,�000ac rErrancr / % 1 PL OOKRPAGEZ>3 N _ SPICE FOR COURTY USE 01UP N1RRPl/22f0 / P I ��' I 111111 _'_ eo 2000 �y •� Fl BOON 49B6PgGE'?560 � o�.or I I J aR/L"LCr roi E i11 1-Y ELE(Rl r02.i94/43 I ll .P 1 C. OfP4A>1D3F1/q'F �I i� v' 1.41 - .._ w ...._._ v r� -1-1 U 'FIT' f a s u,.rv'� <ouuverizons/ 2 9 6l - e -roTr na>e'� >s]'az�e n�acr � - — �v x — 1 � e.tv]ai 311417 - 4115 1 1 ..... t f— — / / 'EFFACER Arr uwna ,.I a.I rss xlnacrx x.or.v I °R -r 5v 9 11 II ao csaaarw ] P nnArEr:ruLn lr l ," _ ,; F.� / ns hLm FILEo_.oisnbm .R ennRRsa*]s✓Rwv.a-»a h(((`/NC SCIUACK - - J ABBREVIATIONS L _ Lc�.,,Uv„tio -- —ClTu Nl']!l FOR ....xn.cC_.I Iiv. Gvr ns / cu � /' S112FFT4UKMSES �z -aErvr 4ovee rw�aul _- 91 c4'J0, n �. LEGEND OVERALL PROPERTY MAP MCMILLEN ROAD PLATADDITION SURVEY (PUBLIC ROM 11 LISP P-I NS . SUR F.Y,, BSIRA CT N0. 16 6 mPssb COUNTY WYRSCOLt) 'x Ex nPl2L 202: aRnaHcA1E 0112812025 Item F. 'LENTIL IF NOTE: "ACCORDING 10 FLO00 INSURANCE IRATE MAP NEW OVER HEAD POWER SERVICE ROUTED IF,RON MAP NO R8085C041SJ DATED 6/2/2009 ERRING NEW 2'S'CTULE 90 PLC CONDUIT W/PULL HRouG1;NEW H II ITY tAE[VFNIT FROM(E) PRE APED BY FEDERAL,EMERGENCY IMANAGDMENT STRING FROM NLW VENISON FIBER HAND HOLE CORED POLE AT ROIh DO I COLOR NITY RAG)- C —„..T. —� ,XISIItGMANHOLF ACENCY EEMA FOR COu.IN COUNTY,TEXAS.Cil3 — — TO NEW MLE;ME-POINT M M P TO FIBER (APFR R LfNGM R50)(LENDING JI'ID'Y NALK �° II PROP Ptt S WITHIN ONE X AREA OF MINIMAL QWPERI O� a )� G JJ Y 1 C Y Y UN (APPLIED I[>\GTII.}341 FIELD PAZARtI'- >� ....... D1 MMPM SII UC IJR L ANALYSIS NULL. _-—--_—--—— (E)6UIi DIIJGi INE — ——— —— - ---� FIT C TO VERIFY LOCATON TO P DEJ N FENDING BY OTHERS EXISTING P4GPERIY I INE/R N IIN4E � 40 AN ANALYSIS 0 THE TOWER OR STRUCIURE — NfR 20 RFR UTII Iry A ♦ _ M IS COLLINS BY OTHERS /N �' IP E> POW LIKE POLE& ,IsrR EA CAFI,T� 16 NP 5 n1R 9 NOT (°MI REOJIREMEN'S SOH POWER LIKES MORE INAIY IS PENDING BY TO AT BF NO QMIPI LENT T➢ IN TALL NON THE MWNT _._,_ NOTE. WTIIOUT I'IE APPROVAL OF A SfFUCIURAL Ci / RNGINTER. SLY,NEW VLRIZON RACY ^O ' 1 AND DIG ONLY WEER UTILITIES GROSS Gf TO AGGI#' 2a MT13 IF EUTIPMeNi i o� oN �EwcA wouR°i1Nc N°oi a e Noe DAMAGED s NV F (G J� GS / �G, D IRIN THIS TM OF C01 S PUf ION.PT 40LINC W44. DRAT\N BY-. DP. SIIF ti.H ILL VIB.R.F P(A1 CUBIC AIDED, ! GRASS .. / R P.QJIRED PRIOR TO CONSTRUCTION OF THE ROAI A4A�ONRY Yr'FlEL/GATE PROVIDED FOUR SCREENING F� K ` // 0 pE'ARMiNF A ICAt DFPIH O THE(A PIPE PASTURE 2 0/ ,D GNOTJ S s, / G/ ! L IFY Attt RO IF IE DEPTI DUtS IOf MEET 11C C41 CI(t0 BY CZ S HIDE,PLANTS 3 G N STRIP AlLEASE ) ':T o «/., , 9N�,,� �� /' ' RMINIMU EU MINIA4JM SPACING SCI[OR A XIS INGGC MAINT,1 1 119�t0/ S:LOCAll6r!C HNCE REG.UIREU SCRELPEN I IdiNIMUM 36'OF TOP SOIL ABO\�CXI�IINH GAS LINE IN FLIGHT PORNEVDER1N20JDE U1N'E0NE 4P FEET OFNAR[A TREE 5,NEWBY 75C71' EASE AREA, "/ODE/I \ ,""�m� EXIS11Ni; T i S /R//2+20NING DRAVfNG RFN,Ci:k; TOWER AND 8 GfiU!BALL �' >/ 1'ARKINe/LOTNOTE U$ 0 ill0 OMPL EM-N ARY PRIMARY ( \.,. ` ?5�.}}; ! J Gv FACADE;Ali RIA1 TO IT,'[F A-HIEIE FACADE (DESIG'N PENDING) 4\K 5(,OSERV G0.1 j ARI LJ.AIION,VISUAL VAR Rtt AND/OR ---- ———_' T!' `S T Ty C \ EASEMENT(DFDICFlTED By ARCTICCCTURAL DLTAIIING COPY RAMC S"ne PLAT) ACLAIREE AC.LSS AR:h D DICA E BY RLA I' L l..P E\O EN �xlsnNG I�cHT POLe `vE Finno FTe s»tiioveo FRowMauunuFAVO N�sMaroiDr�o i �� b, �,� FOR SHE E PURIPUSES _ —_Io G 1 A 10 L- s3As Dist AMER (w_L p SITE LA OJT IS BASED ON SILL WALK BY ALLFRO �/ II°. WNSOL LNG ABOUT,INS ACGI#2-2299 DATED i 2A ) �L ( - W BRIBING gstrotoo 0o a[nJ 07/19 23,PA SURVEY BY 30 DEAD N& ENGINEERING INC DATED 1/O6/24. / �R WYLIE UW(ED MUPODIST CHURCH i rc OEM. LOT i,BLOCK A c m NOTE (c �� 15 ACRE(RACE CURB SHOULD 0-LATH 0 R SL 0 T L RD OR S N 20Q5121 OO17 2�210 GEA AN 0 ADDS ALL TYPES 0 NOUN E ETC. ,r- //D T I O P R.RP GC T. UNLESS R 1R E OP L DECOR C f 1TR E. HOU D 0 AR 10 THEIR RAPPORT LANYARD'OR GEAR 10 OR EXI TANG MEDIAN WITH eAT C 0 OV'Jc STRUCTURAL L 3 R>!AT HAVE JS6Lt ��/ G OIT TO BE TAKEN'OUi PARCEL ID.2594743 E FQ oJTNY nND cuNNICTo m11c x srRAcluar R2p �.J' nND cu THE CORE TO R�IFw ING, NOT- + J✓ / /' y MELT 28 THE FAMILY TOA R 1lORI(TO T RIFT THEEAT- EQUIPMENT AC OJMFD E%ISiING 9D T`,LATEST ANTENNA FINAL S TO BE REFERENCES PRIOR TO / K—y VIY✓ FOR � v \ P NOIE. t HAND POURED CONCRIC E SEA.CONTAIN A 1LAR R CiAGS —�PROPERTY LINE i / 5'ILSERE GAG EASEMENT .R,0 AR ,R,IN, OF CONCEPTS l .� '� /' j 171VATfo _(DEDICAFLD BY PLAT) - EASFMEN�,J '��,'\ \ /G DeomAT BY � i COUNTRY CLUB RD lESTG °LAG I( q —u4 (VERIZON SITE: o � j L FEES ,� T� FRANCESCA DR) NEW 24 WET V - / A L 33ASE ENT FASTING A / / K �, ...E EO OWNER U LANE CASEMENT HYDRANT ti WYLIE UNITED METHODIST p� xSTING CURB TO BE CUl J �Lp'I�-/ / � / i. � (]LURCH LEGEND �� ' N TO MEET 8 TU N RADIUS LEGAL DPRCTtIRTION i NX . A T-Laa wvEe uN[TED mErHODTsr NEW PROPOSED / (I�G \\ CHURCH,BLK A,LOT 1 / \ O 96 iea-0.96 LXIST,,IG / {� V0WME940039601 (E) RAGE 4386-2560 CENTER NL r/ / PLAT RECORDS OF / o IN GDDNr TO PRODCfy Y LINE EASEMENT LINE ADDRESS ON — OVERHEAT POWER �'/ �� -OV. � 1451 COUN'T,Y CLUB RD ON OVERHEAD TFLCO i// FLY / �. vYLI2,TX UNE50lY (E)BUILD@Ic� I I II roLL.IN couNTY ONE - OVERHEAD EIDER P - UNDERGROUND PONFP CONDUITBOB . / DATE:06/0s/24 _.. T _.. UNDERGROUND TELCO CONDUIT �I i i F UNDCRGROUND lH.SUBSOIL_ FiY9RD HYBRID GABLE / / �') f f/ LIVERALL Ill PLAN COAX,CABLE � I� / / / AI �� )�� L)� ED oveRA��sire PLAN / „R R .� — 8 1111 s�E LOT _IAA s D Z-1 —. 0112812025 Item F. NOTE. NOTE.USE OF TICS COMPLEMENTARY PRIMARY t SITE SLIGHT LY VISIBLE FROM PUBLIC STREET FACADE MATERIALS TO HELP ACHIEVE FACADE NEVI PVT ITAD POh R SE;VICL.SETTLE THROUGH i i I NOTE NMI MASOMRv 1 A��/C,A'E ROVIDFD FOR SCREENING SRTICIII ATION,VISUAL VARIETY iv AND/Op N W UXILI TY EASEMENT TROY,(E)POWER OLE AT HAND DIG ONLY AIILRL J1 LIItES CROSS.GO TO EXERCISE CAUTION SRCNITFC iIJRSt.DFTAILINC.COPY SAIAF STYLF. 401V TO N.IN TROY, RACK;APPP,OX. ""---1--- ,_ DRE NG CONSTRUCTION,ALLPRO CONS�LTINt,GP.OUP,INC IS NOT LIABLE NOTE EN RE Bt OCI<. I.L.NGTIT±pi)(PENDING�RRITY NAL'✓i (-- --�'_--.r_ FOR DRESSES TURING N TYPE of CONSTRUE LION.POTHOLING V U REOUII2 D SCREENING 1Y S121M AI LEAST - w BE REOLIP.T PRIOR TO CON RU,TON OF PF ROAD O DETERMINE NG N2EE NEW>" CHEDULL 80 PVC CONDUIT N/PULL ACTU(l DEPTH OF THE GAS I E NOTIFY FAR IF AEI:M DOES p ( ( MEET THE R QUIRFD MINIAM1,M SPAdtJ6 FAR A RED 51dL MAINTAIN 5WID1 PIAN'i 5'IN MfbIf IVIICN '-- FORPB2;P LINEAR FEETAOF AREA NEW TO NEW MEET UC POIN OX OY MI REG RI O11)OR ER MINIMUM S60 OVM O)PU IIITY ABOVE E9SIIN6 GAS tItJE. STRING FROM\Elt SEE SON FIB R 4(up 40LE i N9t (AIIREx IFr crH f3a1) I X R WITH RIs.R ( - IBCS LASEMcNi r seBEmwc STRIP I% EW 7-R7 NII N OWE AND BFANU WAIA, 5'O 46 9 ..... 73 3 562 So Fr u/NONEPOLE ....�/ ...... ........ ..... .. ..... ... 3 _{/ G-9 15 _ 5 6 3 5'-O 18 5" " "'O'O"TUTN AROUND (DESIGN PENDING) TGIp 7A N' £ •,, \\� D✓4AW BY. DR e' C{ < NEW F15-R S � q ( e - D CHILE :, wz.r- E-vR ..' Nvz.�. ,� R2E'- 1 s=LocNcx c ArvL EXIST NCW\fPi E.I PAIk MW +.> "� �ASKIIJGC01 / a-i9�li/2420NING DRAVfNG RFM,Si:k; P 1 &eoolPM NT _ �2 CN { � pL o >, j � �y \ i NFI! LF_ ALL PRO W �I —ACCESS AND-IRS LANE asEn1E;. SC •F-,�_N- � 3 �i i � .. " —. �.——- _- e9 svacon no.82nt Ii/21/24 .� NOW 10O t1Gl{ N " MONOPOLE �"T Ik'i N W 12 WID C(TE(GC 10 ROVIDEKNOX PADLOCK KEYED TO WPLIt LD M Y cORr TE aE PLACED oN cA r OOR T o.o w: , r 3 Y4 CON 4IIIP ENi NNENTWE " PAD W AWNING ( /' " - � I ( COUNTRY CLUB RD (VERIZON SITE: -- SE FRANCESCADR) -CASE +stir 14 9 f'..B ` a OWNER WASTE UNITED METHODIST 5'-1 � 46 9" ,a0 �� 1 ( ` CHURCH �P LE6AL DE6GTtIVTION �z 'Y(} N� 2 WYLTURON,EPA A,LODIST 4T" `O,'J �1 C POLUME'9$6Rp 5 T 1 I FT FARCE r z 6DI .. DF ------- --- COLIN COUPLES,TO LEGEND NEW PROPOSED CENTROPER FINE V�YOUNTR ADDRESS X FENCL LINT COLt, C iM151 COUNTRY..TUB RD ,;FOB. _ 95-0°TURN-AROUND, / .IN GpUNTY \, � � EASENFNT I INF (CT O\ER� All ITC O DATEF06=LMN f05/R4 DP OVFRHFA ONFF OVERHEAD TET —•—R UNDERGROlINO EWER DO PLC i NE'W 10'WINE U'Ntl'IY&� NO E. I / FBER E SEMENT I HAN'1 f OUREO CENTER, SNAt1 CONTAIN A LEAST T STAGKS ( UNDEPGROUND lCl�O CON OF(XINCAEfE I s+cET NVuacre FFOR OR 114 X 1]6' PLOT-3 16°=1' / �� PLOT-T/32'-1' D 2 tANCSCAPE FNLAR6EU SI LE PLFlIV 0112812025 Item F. I FRONTIER NOTE AfLORDiNG ID FLOOD INSURANCE RATE MAP 5 JIGITHUNG _ oVERA L.EIGHT (IT AR MAR NO DIPft OPIC)DIED 6/2/ZNN ROD ELEV 10-0'ACT FRFPARED BY FFDERAI EMERGENCY MM!A(i:HENi A('Fn,.R(r-eM1dA)FOR WIt iN COUNTY,fFXAS,1'H6 PROPERTY IS W11111 SUN[ "X`'A.REA Ur 11NIMAL NEW PV f ODD IAZARD TOR OOl F'YOWEF MONOPOLE SECTOx MOUNT NOTE SITE lAYOUI IS 11111 01 SI E WALY BY N _ TCNNA FN A1NE _ A L RO CONSULTINGROUP,INC.,AC IC'23-2299 E�LEV.9 0"AGL EW VFRIZCN AN SALES G//19/23 IS SURVEY p,3D DCAIGN& / NEW(4)RRU, ENGIREERNIG,ILE DATED OFIAR/21 R (_)F ER SECTOR -� Ili \ u o NEW MONOPOLE TOWI E DEPENDING By ODHRS \ \ I \ AGGIW 24-4113 STRUCTIRA ANALYSIS NOTF. NEW f'V DRAWN BY- DR N N VE4IZON ANTENNA CE_NTERLN_E FL AN ANALYSIS OF T4 TOOR OR STRUCTURE \ IS LENDING BY OTHERS � MONOPOLE SECTOR 9"•I EV 95-0 AGI MOUNT MWOD IN BY 11IR ,pµl gggDIREMFNt;.;k. 2 I��ID/�a mNiNC� NEW(Z)6 OVP IS PODDING BY 91i IRIS Dy POD 9 1\� (TOWER) iC1INi C ANCE NO EQUIPMENT TO BC INSTALLED ON THE MOUNT a III 3 /14 20NING DNAriiNG RLVIS.W WITHOUT TI:E APPRJ4hl OF A STRUCTURAL 1 ENGINES / DRA'NNG RENS.N __ a Ih]/z RDNINA n�aWNc RRM.iwu Nme. NOW ANTENNA PLACEMENT LOCA110N 10 BE RED DROPIED BY • GENERAGENERAU CONTRACTOR PRIOR TO CONSTRUCTION TO AVOID ANY INTERFE ENCE OR SHADOWING OF EXISUNG ANTENNAS IF INTERFERENCE OR SHADOWING OF POSTED ANTENNAS IS L P 0 DS OV RED SPRING FIELD A RIRgATIOR P ASe CONTACT AIL RC COMPLYING GROUP ARC.FOR DESIGN R'J\4SION PRIOR c61WITNFERSTP IRA- NA,I LE FLEX TV ANY R\V ANIINNA INS1A1tA1'19N- CAE'A FROM —...... ...._. ._ ...._._._._. 'D, L 2D f- 53N3 pVA TOIF 912 NEW ANTENNA JUMPER J RRH J _ NEW 100'-0'MONOPOLE - TO RREI RIORDAN PIAD MIAMI KI DrPIXI TOWLR I ILIGIiT ANDS 101 10 BE USED TOWER e'Ul""o'no SAY FOR CONSIRUCTON.FCR CONSTRUCRON NORTH SEE TOWER DRAWINGS AN Ig2I,A4 ATRU D/OR CiUP.A.L ANALYSES PREPARED BY OTHERS FOR 24 X 36"PLO!-1,12 _<1 0 i > _. VAZON AN TENNN LAYOUT FOR 11 X 17 PLOT-1/4 =1' �- NOIE NOMBERA SIFULD NOT IATCI{OR TIC THEIR ALPORT LANYARD FQ(I NEW$AMSUN RRU IT TFORI MOUNT DRAWING FOR OR GEAR ON TO ANTENNAS RADIOS ALL TYPES OF MOUNTS, RZQ RT4423-48A(FYP-3) OiH RSN NO NCE [ANT MINAS ORUP THEY BY OFF UNLESS ONLAPPRO�Y TIE BY THEIR FUNGAL DE DESIGN ENGINEER GINEE OR REAR III R`VrFwNING' EOVIRM NT LOADS TO BE IITAW-11 OB TO OR ATTACH TO TOWER STRUCTURAL MEMBERS THAT PAGG THE ZAIT WITHOUT PUT APPRCV41.OF GONE BOIIiNG AND COMER,ION C THE LARGER STRUCTURE.III NEW SAVIOR RRU SIRUCIURAI ENGINEER. __--__--- _—_-- --------__ _—' WN fI AN B2/,66A ORAN (TYP"-3) IN NGTt IR TEST ANI NN TIGER IS 10 BE'APERENCRO PRIOR 10 OAL ORA TO RFY IRE LAIESf OHIDINT IS ACCOUNIED ,4�0 Hu WP,m1',. Gq EW �FEW NHH-E h(; RIB OR RM ao.- / NA q (T PER SECTOR) 0 _ COUNTRY CLUB RD (TYP-3) IIF SLIGHTLY VI IBL°FROM PUB IC ST2k1', [ITT 1ART/"'I GATT FROM POI FA scRFE"»Ir--c (VFRIZON SITE: FRANCESCA DR) OWNER WYLIE UNITED METHODIST ——NEW CHURCH-- - PUTHISS-65C--R2BT4 4FW'WHOOP OUTDOOR ANTENNA EQUIPMENT ON NEST 14 3RE LEGAL DESCRIPTION (l PER SECTOR) CONCRETE PAD}y/AWNING WYLIE UNITED METHODIST / \ (TYP-6) NEW 75'X75'VF.RIZON CHURCH,BID A,LOT ( 1 \ LEASE AREA W/8' 5 98 3ES SQ.FT. -NCW AAMSU NG CMU WALL VOLUME 99-AEG 601. J \\\\ l Al PER NA PLAT RECORDS OF (T PER SECTOR) / COLSN COUNTY,TO (� 3) NEW COMMUNTE NEW SAMSUNG / - �S RACK ,44461D-13A / ADDRESS (TYP-3) iM151 COUNTRY CLUB RD NEW(2) - TRIP OVA=-6 E'Ux `�•',-yf; '- LANDSCAPING DATE 06f05/24 l /5 0'SCREENING NOTE /1 ELEVATIONS iW PRIOR TO ATIAING ANTENNAS AND ......... {... ....... ......... _.._..._ ... _ ......... ......... ...... _ MOUNTING SECTIONS,TAKE AND TOWER J AIVI ENNA LAYOUT FOUNDATION MUST BE ANALYZED BY A LICENSED STROCTIRAt.ENGHOR TO VERIFY TOV,ER IS CAPABLE OF SHEET NUMBER Z-3 SUPPORTING]HE HAVV ICADD AFTER 10 OR 11 FOR 24 / $P('TIUR @{2U ARTNIVVA STC LAR 51'RUGTURA ANALYSIS UI"OME6L� r1 FORT ON (MOONC EAST X�T6°PILOT��1/2"=t'0 t 2' 4 OR 7. X A6'PLOT -3/16 F x 17'PLOT-i 4 =1 OR ii Y iR'PLOT 3 3� =1' 0112812025 Item F. GENERAL PLANTING NOTES: PL_ CSC LDULE -_-- 1 ALL PLANT MAIERIAL ~HALL BE SPECIFIED TO BE EQUAL 0 OR BETTER THAN THE STANDARDS .OR NURSERY STOCK, ivPE BOTANICAL NAME COMMON NAME QUAY ITEL REMR111 BY ILL AMERICAN NURSERY AND LANDSCAF EDO ASSOCIATION ANLA i }I4R HDNII SPRCAD 2. PLINIING SEASON RESTRICTIONS ALL BALLED AND BF CLAPPED PLANTS SHALL BE IIXSIALLED BEIWBEN OCIOBER 1 AND _ (,AIJP[ - _ IN ILEX UPACA nMFRICAN HOLLY U MIN- - 4 -Ui1.,D[NSF. PI.P.Ni AS SHORN INSTAL EED 1 UNLESS OTHF ER 1 NTU AND RIZEO BY THE UNLESS OTHEA...ARC LITHOR ED BY TH NER GROAN P ANTSRCHIT SHALL BE LAIN. NST FINIS B i!/FEN SFO GRA 13 AND MAY 1I OTHERN S' AUTHTR ZED BY THE I FINISHED PF ION GRACA 3. FINISHED FD GRADES ON GRADING NO PLANS ,HAT OCCURR IN SHRJP,BEDS SPECIFYCO TOP CF FINISHED l.l'LCH GRADES. tANDSCAPL CON T,tAC'I'OR SI-TALL NOT GX�LED T:HCSC GRADES NIILN BEDS ARC COMPLETE 'TREE CONTAINER TO RE MIN-25 GAL OR EQUIVALENT TALL AND DURLAP- 4, TOP OF MULCH STAFF INISH 1 FEFIOW ADJACENT PAVEMENT - F. VERIFICATION OE TOTAL OUANTITIFS F SHOWN IN THE 'PLANT GCHF.DUI F SHALT BE T RESPONSIBILITY OF THE CO NTRACTOP.. UPON DISCRE AN IES THE CANTING PLAN SYMBOLS SHALL GOVERN 0 6 NEW PLANTING SLAT I 3F ICCEFF AC SHOWN ON PLANS. THE CONTRACTOR IS RE,POTSIB,LF FOR VFw IN,THE. LOCATION S' 72 I i i'- IFC '. f R �.P I 0 LR ION Of ALL SITE LLCVILN AND N IES-. If ALL N TIIY OLAND 0 F OB_I' LC10N BELOW GROUND OR -" OVCRH EAD ARE C.COUNT fH D TTiE CON;'At;7'OR STALL NCTII HI C LANDSCAPE A.ChIIH CC' PCCESSA HY ADJ USTtd E.vTS SHALL BE MADE ONLY UPON APPROVAL OF THE LANDSCAPE ARCJIITECT. THE RFMOVAI OF INVASIVE CLIMBERS FROM PROPOSED VFGFTATON UNT71.. 7_ PROPOSE C.WILL INCLUDE HAD O ION AND �NYI.QN TREE STRAP THE PROPOSED VEGETATION HAS HAD OPPORTUNITY IY TO BECOME ESTABLISHED- ?2 iR.!'ER STAKE 9 2 3 ORGANIC MULCHJ 1 09/10/ S LOC11W1 C ANCL L ON6NNI MUI CH / (1'fPf DOWN AT S1EM) "-L / 2 1/I 4 LONMG bNANiNG RLVIS.W yam- �INP OWN J T SRUNK- \l C f AND SIDES BURL ASTDI iDP - /,\pq) / 3-I/w/ mNINc oHAvrNc eEws.�__ / SIDES 6BA AP ROM N AV(' SAND ID S U BALL IDES QE BALL I EAVE IN RLAc_, � � �EnT N PLACE) a I/n/z zoNlNs n�aNNs Nvui�u / 4 6 III MJLCPI SAUCER L{'��PP[f ARFD SUIT HT.MULCH SAUC`.R PR Pn4FD$OTT. G)/ " � ALL.PRO_ OF SO ALL 6 -SINISTER\ GP.ADETABBATINANDROP IRA I ( - fINIhIiCD GRADE - 72 WIDTHS_ �tNDISTURBED SOIL A` �'ry -UNJISIUP,BED SOIL OE ROOTBALL t 2D fIj x]5B, IN 12-13I TREE PLANTING DETAIL AAP3 ' SHRUB PLANTING DETAIL ° 2� �e3R«oio��o'`a�°2 a A z s scaE. IXF 10 R."RvTani ,� ]FORD �� Roa7 va o PST'-Pe - 12 1 _ - R RfB c ART i 0 SEALED STtEI -- 3 — -"--ii`1/ (T�) _PA.OfKS.Ai )AISY DIVINING PA TUBING-�\5- - � 0 8 0-C. 1 MASONRY STRENGTH GONCRE cE MASONRY UNITS_'. GRADE N -,4i\HEIGHT WITH _ A/FULL GROUTING MACON�{Y LL OR C LEAt HINGEH TPL 3 PEH STD` I\ T2'SO TUBING TYI'.) DID GATT I A IN O S1IPPORT BUT'I°I C A, \\\i III. 0 f C 0 DI.O(. A COMPRESSIVE SIRENCT I OF F 1500 PSI ON THE NET AREA. 4N�� SO ROD 1TYF.j "'CHAIN tH OiIUYEOMT MOYLI`r STANDARDS O TO VERIFY GAZE B. GROW 2000 P MINIMUM 28 DAY COMPRESSIVE STRENGTH. ,{ VIBRATE GROUT IMMEDIATELY AFTER POURING AND AGAIN AFTER 5 ......� 1 T MINL E5. GROUT SHALL CONFORM IO ASTM C476 AND NBC 2103- _ MIX GROUT FOR AT LEAS. DIVE MINI ES AND PON MIX HAS BEEN ,R 0 XAl mu. j P, - A i GROUT WITHIN GROUT SHALL HAVE SUFFICIENT�WATER'ADDED 1'0 Tr+w ao.F ReS2 COME RIAR VIN SNREII'-LI G R POURING WULOUT SEGREGATION USE F ADDITION of MIXING WATER. COUNTRY CLUB RD I I PEs Taoe Ps MwNLM za DAY (VERIZON SITE: G MOPHAF CEM�N1 LIM Y CONFORM To Jec 2To3. FRANCESCA DR) o D.2500 PSI STRENGTH CONCP,EIE A1 28 DAY 3 10 5'SLUMP. ' OWNER 2. LAY UNITS IN RUNNING BOND.CORNERS SHALL HAVE A S ANDARD BOND WYLIE UNITED METHODIST BY OVERLAPPING UNITS. CHURCH i TIE UN DESCRIPTION 3-MAXIMUM GROUT UFT WITHOUT CLEAIN-OUTS SHALL BE 4'-0 WYLIE UNITED BLA A,LOT I LL I rs CHURCH,8LK A,LOT 1 V.TIE VERTIC/t REINFORCING AT EACH END OF BAR AND A.'- MAXIMUIM 598,3845Q.FI. ro \ A RUTTY! 5PADNG TYPING SINGLE WIRE LOOP TYPE TICS AS VOWME99-0(139601 t MANUFACTURED By AA WIRC PRODUCTS COMPANY OR APPROVED PAGE 4386-2160 T ALTERNATE- PLOT ONASOF COLSN COl1NTY,TO 5 SEE ARC ITECTORAL,DRAWINGS FOR LOCATIONS OF EXPANSION AN' ----. CONTROL JOINTS N NEW All PADLOCKS 6. GROUT S)TID ALL.SALES IN CONTACT WITH FARM. RETAINING!HALLS, ADDRESS PADI OCY,MODEi.�'1 )81,3]&l,3]fi3 - STEM WAILS,AND AS NOTED ON DRAWINGS. 1451 COUNTY CLUB RD ^ E USED NYLIL TO I5098 _ T GROUTED MASONRY SHAH BE CONSTRUCTED IN SUCH A MANNER THAT COLAIN COUNTY AIL CdI MENITS OF TINE MASONRY ACT TOGFTIIHCR AS A STRUGTURAT. 6f,.TO VERI)W i GIB{MODCl.IS TU 6 alt X i ELEMENT- - DAHEEO6,OSE24 / NDIE. SITE I LL,ILS NEW 12 DLOIDE GATE IC 0 PROVIDE fr T 'GENERAL EN RAL OFNH HINGES FC RG MOUTH LN WITH GATE MOBILETO MU EXACT TYPE AND NI DRAIN A GL OCONI CONTROL � KNOX RE PADLOCK KEYED D VN)GA FO - KCY COKE TO BE PtAGLU ON GALL) Ai?GC ? GLNERAL CONTRACTOR TO SCALY A.L.GATE DIMENSION PRIOR TO CONSTRUCTING GATE. FENCE DETAIL scAte: H yr 1 0^ YA, 3 LE 0112812025 Item F. Krd,03C KNOX PADLOCK 10 A(,GIR 2A—A113 k [ t C4f CI(tU 4Y LC 1 n9ho/ s e Locllcx c nrvP I �' a ih1/z Touin!c nRaWn!c Nw.1wu ' ALL.PRO sate 2DM,I 1-1111 91�2y 0 82n'1 m.mm �+a..n�i� Ii/21/24 F KIM 02C KNOX PADLOCKS' Raj�NING �• 4N<Y 4 i Hrc .Pv a 1 ri. ",w n.laao rla NPF 6"CONCRETE SLAB PAVEMENT WILIIH AS PER PLAN � n - — - COUNTRY CLUB RD LONGITUDINAL « (VERIZON SITE: PEINF ORCEMCNf CENTERL.INF OF 11111 018 C-C SPACING V i S[OPE (7rn) FRANCESCA DR) $4 TRANSVERSE SAWED L('N,iTLJD NA1 R EINFORCEMENT---- JOINT > r " OWNED W$ C—C SPACING \ WYLIE UNITED METH6DlSi RNIY.. kC"NN�Ej CHURCH _LEGAL UNDESCkIV G WYLTE tINTTEU METHODIST CHURCH,FOR A,LOT 1 �\ 598'384 SO FT. C.LA$$ 4 t,E07,`XTILF IN f`A Tx 1 N M VOLUME W- 39601 POORLY DRAINED AP.EAS PAVE 4386-2s60 PLAT RECORDS OF 7< LIME SLL8GRADC COLIN cOUMY,Tx --6" ;�J COARSE AGGREGATE ROLLED/COMPACTED wzslw.nrm:.xa nma Nv ADDRESS iM151V COUNTRY,CLUB RD TX 1N098 UI COLI.IN GOUNTY ABOUT it C 01OXt.0kr+.MY � {9 PATE:06f05/24 1 =TITI,11— TL ACCESS DRIVE DETAIL NTD e. 1 KNOX PADLOCK DETAIL NTSLE 2 E � LC Lj z o � � "SNo ao oc� �o rMi c5i w.2-�z� _ $§`��. ti Lj �2 cxi �z zW�ooF az N o wz =w �� za z a za,o w_m g z� � - �" oM c LL <N Y o-o ,wy w a m s�o o :m N 5?'0Qa Nz U=m 90 ` _ zg =o�� woo _ g z � zg mwxaz wp� � mmw E Jp _ N w m N = z o o Nzw o a ¢ a z iowwG &z �o�owo Q3g ngU� z > cvi> w�cw Ow o3 I O gy m a, s o oa w �Wz �NOSOm 36 Q��. w�np-4iNIm �a� <q >m�p � VW� �Maw ��,�� ag w w �o� Jw"=Bw Wm go - mm 289w, Nwa ®Wm� ��o� o z� -w zmN�N N 3 x mo =Zo3 >� gz < ZV¢NwQZW3 8 m 2N¢ o -z oo see- 2 w U �y �w0 �w� w f N mp o .,pF Ow~� o m mYs wpw w �� d o 6 P N g 3 U O O pw WS K 2 a 0 z w ¢U O Z w K j �_ p 9.=ti - o wNo c �ry 3wk- O(JZ�-w z ` Boy. - _m Yim - o 4 Wwy 04Z6 w - 65 � �m0 3 w -z�paW oo z�o2�wzo� U S Ll W z g w w Z 3 w V - U~6 i ,N w o- 2 - mW ��95 H U�¢Vi�O m 3ZOdW Q�� d2~w 6Q0_000K2d �-00 U Q F=, wn'xF _ = Oi"o^wz WZ ONUc�w' Qa N m =QwLaiU��Kwu.U� z�XO�ZwWm�V2Um06. `6' 3 tg g-Ew 8M= oo Ao8aw 2,o w' oZ� _ �3Q F� �ooN� z�� F allo �g �Q ?w g ¢�wU �� ZSn.mOU wm - N�oiz3�dOZOdo Rw O=C<W Zo m vQ ¢_ � ¢ ¢Knd a6m 01-6wp W ¢ z =zZ�OZO Vw��w0 y2 ¢�'03�� iiV �-V'N3 ri13ZW0 Z 4 }m N}w 2 o N z m Y� g50 �� OO®wU0 F - W3Y-F-w�rZ4 O��`wKOWz2 ZNwz~ wao w z _ w - }m F 3 N m O W W d W Z 6 w S ®Zp¢¢3 w®m z Z may~ �m OU_ - W OcjW�N�� cp.Jw Fw--KUZWm iZ-�Z?ww ril ornz_oao`� mow opp��z aW NOQ.mw mew mN o �Wp _ _ � w� oz��w _z. .��NmwzQo��Q�3 zoo�oW-�i- QwW� J,n U� w YOoO Sri mw g d O g NMg®i-��wO ow Z��w6s4��zWmw �p o - oW&ate w a��wM�p2No�mNg�Q�=� a �M-o¢��sws�ow.c3ap<z �5<<nm �9 a`xm a4i ¢N N ac> �o"�> oN w"NNco ow pw =o za w�GwNo iwm`^ om =ow-� zz za wo N>azoW°-m a " �woza` -w dm'-wwz w z�'-omo��gN zmz oor �zm 3c.> Fozd,oMnm��WZJmwww�i ZzoW�w�JF=�^m mWom-QQa�z �gN�xy� 3� m�Mz Z .R5E � �z w"L-p=GZOg�� mOK«QOt` O yy W¢vjN-_O n=.�1 Jpw _m N¢��NGiONz ZOOQN�=Jwm r U(rKKzwy N �zw4 BOLLg OZOZw Ut z w Zy O m0 }w 20 wwo's �ZS 14�wy2j�i F�-�Qzp lzn c.>z w� 43 �inwZ wSZ Z�'-�W o g K O w - �i w N¢N N Q O O w- O O z z O N O 4 =Z N -V U m-- ,N,� o�a$ 000`� �3�mo5owwaN �'=m "'Oy �m -�oogg-- 2w z o o QWgN `5`_o�m o..ow2oz-�zo_vi�o5o"' Wazwz"gwn�wz www ENwww�xNa®gym= 41UmNxw�w,� po�W Q Sm 3W Q WwoW mmoo2 wQo�a�� moo zoNaw�o ��o�~`=jp2 ��oa�a�a�z N��zJS�.i�a �wm � �p N w 12�mw. Mi ,N, Np 4 a _ wo �l Imo pN mo -W�g�ww o = w N ww~ z W<R8 WSW a. w w w - N a �ww. wo w. �a� N a=` o � wm ow- o Me<Wgodm p" =2 o W � � Q _ , w >w¢Wopwm oo uj mw M. W wN omz E�<o o z—- zi=- QN - NN nm g. w t o� wo. �wzm z <oW PzOp �o o x OZ "' E��OQtim F�mmm _ W �N � Zio QVF� a zZwo�"'Zi2- O O z`n �Q®mho po Q wN oN Graz ggo = w�om-{ o w `s �= mw V w6�=g¢N rvi O �zz OoOOO4 U z w OM o N o w OV m r N oM 3 `^ „_o b' owe �� H® N`Oo�po��mimN o 000 a�N QQ�w- e zip vxi=o�wwg®zw~' m< o Qw oo� 3wo zg m�N= z �wo� iN "'}�5 w mo zm�¢®moo Ngw�o < u'w� -o -s -� ww w _zo W^�z� mz3Nm �pZ zm r ®Qgz w ® o o~ o aUN owwoz�OM�c�a �z�ryq{3 on <� NwO a4i> �~ Z z�Y1� ZQ YZwZ .w a YQ Vl=z �� ~if Qt2-gKww�®¢U�mlo wN OZQ,NN ZZ oN0 Nam¢mQ mC�CJw ®wg �� WO¢ v2i r+-'� NmpOw�Z rL OS�Z ZZ IIFFw.mHE m3o = N� 6 =w�--�ZpUN gpzozZO - zw 11 g o�N N .smo� mNw ao�w W Woom gwoao�aa �a �o.p @o�= o gg� �gm� NQ� � � ��allowmwJ �mw=x= ; oNoo �aM o ��mw _o �w o _} NQo I�� omN - <�mm�=��az�z� �o® o�ow s omM z"�om� ao z� �wWwm'vgo�z w "pp"' �N2 �gwN oW <¢o¢zzao a3�o�pg zp®> -?3m 45 mosN� n'a '+ ® m o 5� w rU a� ?� r� w p_ _m �7om Q g Qo Q Q Q OmaN waF�N®¢Q 0112812025 Item F. RDw PDIv C" A B _ _ B _ _ A 6 CAD 6 !/RB B h.f - _— 2'cu SF �r �� ,L__ ___�-"p, SECW, _-,-�2 �� cPovv�t or�4_;,T -l♦or ,�v c�LN�r ..._ �) o legs lm�/es.,o�neeiusc svcaTico ...._ O �// -0 111_ n R T ON T oER To AT R vA AHS" 1/4 TO 112 L R_ ___ _j e� -_ T-1 __ T--I— I LJ L LSI HLILO REIAEOR lllC BANS.,HA L Of AU 3 GAR 5<IBG�AGE _ i S L ST BLIIEO oA 18 CST OR NO 4 BARS ON 24 CAPS. / PMl Pro TO BE BEN REINFORCING 1415 S ALL BE AO"'BARS CA,18"CPS OR HI IH 4A J COItA lMp HFAOtH _ SYI4/:EAR I ABOUT UHGR40E l - NO 4 HART ON 24"CTRR BOAN wars f ADCR AND I.T TO BE I:'ONOtiTH/C 5,-0"T��AIR) REGULAR SECTION REGULAR SECTION LEGEND RAIL HEADER 0 STOOD LwsnUDINAL DUMMY JOINT CO"'SHASCRON COAA17('FULL MOTIC/POST 22 -IS ALLONIED INHERE APPROVED EiY CITY) EmAHASE✓owe F/LLER"�1 �ELSIR16 P✓A//'. i pROP CONG P 11 iFIJTURf P4FST. PROP-CONG PART ...... __� � 8 � I FULL 3�5 PO/NT A00-POINT I✓'CIA P Y ME.NI. SA EAILNT NO 3©ArS I PA UNL�- NO s BAkc Y LISTIGPDIN I — I I� — RESIDENTIAL (IvrL r IS t—I) J STREETS SHAH HAVE A MINIMUM m m �---� PAVEMENT IIIICKN[SS OF 6". 2' y s ALL OFF IIEIIS SMALL BE H" MIN_ UADENCJT HGOG9 AATF ANDASAAHAP PARS 1YJ 6E T A TOWN A BYWAY TOTAL S 4 MID- 4� TAI HEADER PAAl�IENT AND HIDER LC BE AfONOC/lNIC vm}I�) cRown!H31cHT POINT POINT Poin!T 26 2 '/ V /4' STREET HEADER 36' 69 3 318" 5 1/2" 3/8" JTE" A 4 sl/vFdR„VARIdU$ PARABOLIC„SECTIONS P no oHAc-� -R �IconURRETE_ D r,•or<N cenT�A A �.,Av,?R / TIER k4 BARS'4'ON TABLE OF CROWN HEIGHTS AND ORDINATES SToIESo A E /I I ruuacn RUBBLR — / /E M1RER 1 PH 1L BOARD F LATF`IN FIR TRANS/ERAS IT 1 ✓O ➢4 LFt 4(IR LIl Il BINAt Ji T FEES TO R PA/U TO �exnrlNB rnveMeNr BOLIC GADS ONL>' BE CONSTR!/CTfO!Y/TH SYIFEES PR✓EFS IT + [[ 1 NO A HERS S CSL 0 IH"C=NTERS A. 6 OP NO R RA P CEC ON<^4"CCNTfFrS 3� """" -�-'- PET rrTCTPE MONOLITHIC CURB A4 UNDERCUT, TRAN ERHSTRE SIIE_FNEI o /�/�J NDECPA✓ICALLr ATTACl/m ov 5'CENTERS. 'ae �? FIELD F),s ST4PV_Ih TKN SII.ILiilv_ai..- 6"_' 6 3 C A AL OUS A E I3 Q4TTER A F_RNA 1 TRAM_ _ CIDER RARNfAOT OR 40/A WELL IS TAR.. 3 4.1 N F I DAWD ISIEN 10 REST W/lTI'ONE 8 BOLT m SA/18/07 FI(B URD 1AA 'A NS 1-3�. o,4%AZE/FP bEHIM1D POST, 6v _ 1UuwUld(0/" OR WL✓AAFLW A/8"n HOLE/N POST HEEL Oz c 1 _ ........ 2 6=G+!S4As7 _....... SrCTION A-A SSA ASTPIT'AAADOTALLASTERWAEALARGALAST CITY OF WYLIE, TEXAS ST LL IBTN TZ or ooTMAc R A AACAACTION aEAAr GAL AST SEPARATE CURB AND GUTTER nACAL 1/AN COL/HL PER L PROI FENCE TNT TER/INAL CO NEG']WE ACTIONS AT EACH fNP /YE/4S�.3,l AND 5-B OF SPATIAL PRp 5/DNS PEPMA FNT BAN ACC EN HULL LA nfWHAT TUREO ANO WARRENu REAAASATAARNA'WARS PLAY WHATCLETo STANDARD CONS(RUCIION DETAILS CBAuae�DE sIaLL ExrENa EROA ou-smE cuRB r0 aurs�oE CURB AND CURB AND GUTTER TYPICAL PERMANENT BARRICADE DETAIL PAVING l SECTIONS ED DETAILS FAIL APEII.., ASIDE SiDs�-02 R 0112812025 Item F. C Lo UST ASMNLT SMR NOTE. 81 A I S ASPHALT T IFANSSEN b I. CONTRACRIR SHALL PRONDE No.3(WRS LYJ 12-INS OR No.4 CWRS I ! .... ..... ... ...(.. .. _•— ON 18•"A""S FOR OUTSIDE 1/4 ALLEY WON AND PRONDE No.3 BARS' I ON 18`C)]ts OR Na.4 ft4RS ON 24 CENTERS fOR MIDLME 1/2 ALLEY N%OTH I �WhYSION T— ENO CURB ALLEY HALF R.O.W. WIDTH WIDTH 2. COMRACHb4 MAY AT HLS OPRON USE No.3 Et445 8N l2'CTRS LW No.4 8AR5 I pRI, (A) (L) ON)B`C]]r5 FOR ENDRf ALLEY WIDTH AT NO ApDUKINN CAST]0 THE GRY. EACK ' �p'R 6'--JffOO NZRAC5 CONC WIDTH A B C 0 cuRB r I z' 12' z'-s^ 17' a' R R A 16' ifi' 2'-6" 21' 16' L L zo' zo• a'-s^ 25 2D'-� 14A 2A 14A "AT0 TYPICAL DRIVE OR STREET CONNECTION 2` -- ---_— _N ---- TO EXISTING ASPHALT STREET s z-( DONELS ' 12' swE fWA +-ZcONCWEIc ;a SEE NOIF. ` —1—J-1— sIDEwALrti.{ I (MY B N0.3 B445 ON 18"C1R5 EXPANSION RETNfORCE- AT OR NO.4 BARS ON 24"CJRS. 8'-J60J P.S.I.COMP. /-LIME TREATED SUBCRAOf q�f� 3 M�M J q(gTpl£X/$T WIIIRI STANDARD 12 16' & 20' ALLEY SECTION e� ORAD US 4` 0..C.E.W 6VRW.4v CURB R w DETNLS CURB RAD/ BARS ON 24'O..EW. AS SHOWN ARE FQR CURB RE(1/RN DETNLS ALLEY TURNON5 AS SHOWN AR£FAR Na J BARS X1!!f FULL HEIGHT ILLY XYRIDUT CURETS P,ppP,6'REINF.CON.ORIV£ CURBS ( �' NO.4 C&L45 IAnIcI£EXIST.EV IW NOT 5HONN) O 24'O.C.E.W. 1 A A &.GY,'K-OUT[/MR 1F PAKMENT RfINFi) RNY WIREtI 30 BIA. FACE OF r---- NOT MONLHIDHIC MM (MIN KEYWAY OR LONGRUlNNAL BUTT JOIM CURB 4=6"ULML?ER STREET 5TR£ET'AVEM£NT /F NOT MONOLITHIC—ST U) 19-6'USUAL M,:,R AND SECONDARY 5)R££T ---STREET--- ALLEY RETURN DETAILS FACE OFCUR8 — ,r 6' 6' BLOCK-OUT UM? /F NOT MONIXl1H/C `PAVEMENT REINFAPCfAIfNT 6'INIEORN (tMN Y[/NIREET PVMT. SAW AND,Mm/ LAPPED JD D/A.G1 BAR LLMfYL PER SCHEDULE ON 5ID-03 CURB ®HOT POURED RU88ER EXLSIING TOP OF OUR >OTAL OPENING NYDTN —STREET ', DRIVEWAY RETURN TO STREET p5F0Wiz"TO 3/4' SAW CUT IX/SHNC BUTTER 'I N0.3 BARS�240M CR NO.4 BARS '-3600 P.SL COMP. 2_GA/E TREATED SVB4WAOE e e ✓dN£5 W/O1H YAR/ES YARIES STANDARD ALLEY SECTION WITH CURBS 4 NOE EXISTING FTNISI b L6RIA N9TH/N]HE R.O.W. .�— SHALL Eg"EM'D90CAY SEEDED. m CRIES C.ROBND L/N£ VARIES AAW IX/SRNG CON.PYMT BPROPOS£D OREY2MO ME .SW MD INTO UPON GOES I P•POPERT/,THE FINISHED GRADING—1 6:i RE BLOCK SODDED IO RESTORE THE NNLSIita � LANDSGPINC RI DS PRE-CONSTRUC]TON APnEARA/JC£ (SEES NOTE) PROP.6`REINF, NO.J BARS®18 O,.EW. CON.`VVW DRIVEWAY OR ALLEY CURB CUT Lne NO.aBaRs®24'¢.fW SECTION A-A 3 ®MNNTAIN CUT2F CME , PROP.SAMCBT(CONNECT TO YAR/ES 12' NO.J BARS EX/ST.DRIVE w A`SPLICE 6"MONO. PROP.OR IXIST'i 0 18'ILSEW. MATCH EXIST.WON FNOP.6"REINF.EON.DRIVE EXIST.RE1NF.IO PROP.REINF.). ,� YAR/ES P.✓.L YAR/ES CONC.CURB OR N0.4 BARS (REMOVE EXIST ORNC NOT SHOWN) �Il� wxg MAX /M SEALANT J 0 24' R.O.W IMMAL WAW 6 INCH LONCRE]£CURB PROP.6'RETNF. PVMT B,y4S NC(/I® 2 CONC.ORIYE Y.C.f0• (MIN.) IXPOSED 30 6 1'-0 PAY L/NE IMERLOCK/NG PAYE STONES �"g 15' (N ) pLAMEJERS DR sraMPED CaxmTe zo,ec SE PROP£RIY LINE g SECTION B—B , Y MM(VA LOT PMMENTREAN EMrn'T DRIVEWAY RETURN SECTIONS �H LWY PST UPPED 30 OR NO.3 (PAY LW) DON2'BAR EE 2'-O'tONC ® a/aorya a/oa/oT ii MEDIAN AT DRIVEWAYS SPLIT BY PROPERTY LINE DRIVEWAY RETURN TO ALLEY "N s I BY CITY OFAWYLIE, TEXAS', STANDARD CONSTRUCTION DETAILS PAVING / ALLEY / DRIVEWAYS DATE: APRIL, 2005 STD05_R El 0112812025 Item F. (w BR MKID POST (NCICOG REM 201.5) WIDTH 4'TD 4.5' STTU OR WDOD PAST FILTER FA e 6 FILTER FABRIC AGX.6''Na. (NCTCLG REM 201.5) y�WRE DNMONO GRID HOT DIPPED MIN.HEOff 24" MIX 12"DELOW GROUND LEVEL (NCICOG ITEM 101.5J TOP CF GALVANIZED STEEL PULE INSTAL ABOVE EXlS1TNG FLOW WBH MhY.6 x6'OPEN/LAGS lF REIXAREO T CygB� J'R AT SIDEWALK CROSS/NC FLUME —MIN.SYOPE MIN SIDEWALK AWAY FROM STREET WE GRIN/ND GEYEL /HFXREOUIR0 y�.y 6.' COMPACTED FARTN AND 6"MOE e ILI II�� OR FOLK MCKF PROP.6'RONF. GONPACIED EARTH 12"M/N.STOW IXkDE W..3 B4R5 CONC. LAP ROCK EdLWFT[G ®12'O.GEW. M157.3 ERRS EX/ENSION OF FA&PIC A I6"O.CE.W FLOW FABRA:7W-IN INLD 1 '" 3,3 SECTION A—A SECTION B—B N0.3 MR5 ISOMETRIC VIEW SECTION VIEW 16'O.C.EW /B SILT FENCE DETAIL ND.J1HRS STEEL PLATE FLUME COtkR ®12"o.ccW Pin�nR ie Q W. 6"MIN. OFAD R I Llt40 OERECDON I W. MA SIDE O(4MOND GRID GAGYAN/ZED DOLT PLAT£COWN W/IN BRASS DIN.T�ST40. ] B, yO k V t d STEEL PL41E MLSTALL AT BOL1S SH4iL B£f/2"DR RECESSED TO y I)THE CON/RACTOR SHALL INSPECT SILT FENCE WEEKLY SD£WAU;CROSSING FLUME RM WV W OF PUTS AND SPACED SILT FEH(Y AND AFTER M4/OR RAN EVENTS TO ENSURE THAT THE :. h Wgyy SpEWq(K A M4X/MUM OF 12 ON CENTERS. 1/2° DE'NCf/S FUNCTION/NC PROPERLY AND MAINTAIN IN a eN DLp.SELF-pRILLING AM12WORS 5/Wl 6E 1/2 H ACCORMNCE WN NCTCOG REM MI. A A USED AND SPACED N5 S4ME SURFACE 000 o do 2)WE CMdrft MR S/KGG REMOVE S'D/MENT FROM , � OF PLATE SHALL BE A NON-SKID M41FRkL 6'MIN.TOP OF BEHIND FENCE WHEN THE 14PN OF"SEDIMENT HAS BUILT " STONE EACH SDE UP TO ONE-RNRD RN"NFSHr OF NF FENCE A894E I I/1' OF SILT FENCE CRiDE FACE OF CURB BLOGK-Ol/T(/MlT PAVEMENT RE/NfOFCEMENT FILTER STONE lF NOT MavMN/c GAPPED 30 DlA OR N0.3 f J)THE CONTRACTOR SHALL INSPECT THE BASE OF THE WN STREET PLANT. 84R DDMZ 2'-0"LONG FLOW FENCE TD ENSURE TTGT NO 04PS 10F OEYEGLWED AND (PAY LINE) --S'1REET— _ RE-WENCH AS NEL[ PK.. 4)THE cONMOW SHAL INS 00r FENCE F967Y TO PLAN ENSURE TH4r THEY ARE PROPERLY SUPPORTING B FENCE IF NECESS4RY,THE CONTRACTOR SHALL RESET STONE OVERFLOW STRUCTURE AND AMMSr£ REINFORCED CONCRETE FLUME WITH CURBS LOCAl10N AS CALLED FOR IN PUNS 5)IF RIMP FABRIC lS ARAM Lk. OR DETER/OR4TM1 THE CONRACTOR SHALL REPLACE IT/N ACGORLWNCE MIN THE ORIGINAL SPECIFKARVH5 AND DETAILS.(MAMENANCf OF TT#SILT FENCE SHALL BE AT 1HE CONIRACIORS OWN EXPENSE) 6) EROSION CONTROL EXLS/6"WHO. CMRSE All CONC CURB 2p);OR (N.C.T.GO.G.BEM 603222 (WHERE APPLICABLE) GRfAIEF 6 M/N.INkY:) 3•_0' NOTE E R flL1ER FABRIC EXIST.PA✓f xxp O RSON @GE RfM%V (N.G T.CO.G REM ME,EXCE RpgOWAY Y WHERE GRADE EDS 2.DOR ®GVNS'1RUCIION NOS. 2 SECTION A-A 1J RlE ENTRANCE SHALL BF MAIMAINED M PREVENT TRACKING OF SEDIMENT ONTO PLFBLIC R -OT-WAY.THIS HORS MAY RMU/RE DRESSING WN ADDITIONAL STONE ANO 1. ALL NS/6LE SLRFACES SFWLL-A 1ROW£L FINISH. FLOW REPNR AND/0R CLFAffl T OF ART MEASURES USED M 2 3/4"CFKMFER REIN/IRED ON ALL WAMRS IRM SEOIMEM. ^ SEDLMENr 2)WHEN NEOE RY,WHEELS SHALL BE CLEANED]0 PROP.4'CONC.fLUMf SLT FENCFj REMOVE SEDMlEM PRIOR TO EMRANCE INTO PUBLIC N0.3 BARS O 12'O.C.EW (CUSS A"L'ONC.,3000 P.SI.J NOTE I/SE S4ND89GS OPv£RSIONS SRLLWAY PPLY WATER TO WASM RIGHT-OF-WAY.WASTING SHALL BE DONE ON AN AREA W..S MRS O 16"O.GEW. OR WHEELS/F NECE3:GRY STABQIZED MWNCRUSHED STONE WN1CH ORNNS INTO AN OIHER APPR I APPRD'gD SMIMENT`'D"TRUAVO SDz"`',NRE G/SES D REINFORCED CONCRETE FLUME WITHOUT CURBS M£IYNI05 TO CHN✓NEL/ZE CkS GRAVEZ,FAROS OR DRIER APRPOVED METHODS A, RUNOFF Rl 5£LNMENT G O +� I� PREVENT SEDIMENT FROAL ENTERING ANY STORM DRAIN, [WRR/ER AS RE(W/RED. j 1 aRW OR WATER CMRSE. i 3)ALL SEDIMENT SAGGED,DROPPED,WASHED OR MORES A ; A ONO PUBLC R F--OF-WAY MUST RE REM0VE0 IMMEDNTEL Y. g 3=5"COARSE ACGREG4TE 4)U SAWHG fLMt PANNG SHALL BE VACUUMED 10 (NCT.CO.G./TEd/201.10,6°MIN.THICK] CONLREIE OUST FROM ARE4. C MOLU nolE 4 m CONSIRuc oT(OTIta Rlro ENTRANCE CONsiRULTgI dqi tr6/OT/aG 2 ' �N9IXI NmEs 8r OAft CITY OF WYLIE, TEXAS sD• "FACEOFcuFe STANDARD CONSTRUCTION DETAILS PLAN CONSTRUCTION ENTRANCE ROAD PAVING / DETAILS / EROSION FOR EROSION CONTROL no srA c DATE: APRIL,2005 STD-07_R 0112812025 Item F. E'XILhID 4-Ali GARS 43 TO"T'smR �vAlySyDN✓o/NI 1 �'ToF OF ELL010 ` CONCRETE �RENFAIH NAZI cnNnmuous .._._..._._. SEE_E`No 8 x� NON'ARL ER-FYNCP 21 CORGPTTE SUB _/0JT 6 R `FROM T RO/Z1AM r"- w n'TYCK\ O /DF Cr GDNC OR � a i p < GONCRE lE COP STRING] 4000 F S 1. T T �! °�„�[�[Ii'J�� o —d's z REiN✓aacEArE✓T saEEc -A M neas...GR 1- a U F /ERE£R FANRO T(lA^AT(RFIIE PIAf 00E TO P TALPRESAT %lTHlnfi H IP^S f... L....._�_._ e ...I OF CONCTEIE eI .__a, S 1 4'//SCtAL Eh ' OF DRLL G CON Rr.IF HA/ - _ JRD COLUMN 4 AT MALL 4 3T/ 6 AA OE /NO SIRE 20 PAS OF REBAF 6 UI V SELL STF,R SP 0'-0` J/I 84P5 ON g s lNRS Y"U00 FILLED CLNACRS T h!AA'/MLIM EIGHT OF WFlLL 6-0' bV/(Y'R _l✓T Ir y � 8 EYIFNP PEBAR 48"INTO PIIASIER AND COLU N TYPICAL WALL_& COLUMN LAYOUT PLAN a� 2"....0„ CAI 10 LIL 11C11111/AIIINFO TO a � �cR WA ERff L'TS EACOI/.R iWEA/PRTHE G C➢CM TO PRECAST CAP IVITA(YPTBF ��—M0 O RaF RAOVS COC FST l/NL �+ S0LlG WALL '-" i MORTAR✓(UNT�,I � ' _ 11 PIA.PITIED III �FE NOTE NO 1 3T I aF6R°RA1 roEl Fj l _ _-Lq _I PEER DETAIL _._L " VAAIT A(C LIVEA VANIMUM coMPRFVRIAF. _ (THIRD TO'IT) STRENGTH O 000 P_II AT 2 DAYS ILICT WALL ISLAS 2 REINFORGINC APES SHAH RF RLIV RUS S STEEL i i 1 1 CONFORAVAIr TO ITS RE04LIALAEPTS OF ASI,M Gi ''' A 6T5 GRTO CAIV � .' ANGLE IRON - „ J.CLORSETL FOR DRALLED PIERS SHALL RC PLACED o 11`/LIN 8/'OURS Or DRALL/NC P/EP HOLES _ _ LJ 4.BRICK IAASONR>STALL BE'AS SPECIRD IS ISSA 2J6 o Or YHE-SPECIAL PAIVS/DNS 6"LELI ---/ � NGLE'IRON 5�MCRTAT MALL 61 IYPE�5' -r-1 6 CONSiRUC lON SMALL RE IN ACCOROAROP W/TFl LET REOITIREMEN Or PIE'RICO A NDEO RACTTCE FOR ` / ENG/NIERCD RR K ALM1SONF fi'CV�TUTE OF A`IfTICK CONCRE E / � `` AIIISI PO EaP siaN of r _LIST T,RE cit EL 74L/A'W'E GALAS DUA—I LAWr e SEE PEIR VI AR ,- SIT PEIR TO EAiENG ORIZONi4(IN N'RLL PN✓EL DLRAN'ALL CORP. DETAIL Et ERY COURSE i I%9 GAUGE WIFc'FABRICATED AS SN014'N BEPNEEI✓III I calms£of comMN ERlAA 9.THE WALL—IT RE A MINIMUM OF STX FEET/N HEIGM AS AIL A—FROAf ILA NEAREST ALLEY EDGE OR SlGEISAL K GRAPE WICHEVER lS HIGHER THE COLOR GF THE bYFlL SHALL BE SELECI£D BY ITS CITE THEN WALL BRICK SCREENING WALL ELEVATION CITY OF WYLIE, TEXAS STANDARD CONSTRUCTION DETAILS i THIN BRICK SCREENING WALL DAIL ..... Ri_ 9005 o zz fz 0112812025 Item F. PLANNED DEVELOPMENT STANDARDS EXHIBIT "C" Wylie United Methodist Church/Verizon Telecommunications Tower L PURPOSE: Planned Development amendment to allow for the continued church use and allowances of Planned Development Ordinance 2001-28 and allow for a telecommunications tower use. II. GENERAL CONDITIONS: 1. This Planned Development District shall not affect any regulations within the Code of Ordinances, except as specifically provided herein. 2. All regulations of the Single Family 10/24 set forth in Article 3, Section 3.2 of the Comprehensive Zoning Ordinance (adopted as of June 2023) shall apply except as specifically provided herein. III. SPECIAL CONDITIONS: 1. All uses but the following shall be prohibited: a. House of Worship b. Christian Education c. Youth and Children's programs d. Day Care Church Recreation e. Church Administration f. Pre-School g. Christian School h. Meetings and activities of non-profit community oriented groups as approved by the church trustees. i. Telecommunications Tower 2. Height of structures shall be limited to 60' for house of worship structures and 120' for telecommunications towers. 3. Exterior walls which face directly or within 45 degrees of a property line shall be composed of a minimum of 25% primary masonry product, a maximum of 75% secondary masonry product, and no more than 20% other non-masonry materials, excluding doors, windows and window walls. Primary masonry shall mean brick, stone, form-decorated tilt concrete wall, form-decorated concrete block or veneer simulations of these materials. Secondary masonry shall mean exterior insulation finish systems of natural aggregates and synthetic binders having a minimum applied thickness of'/4 inch, or glass block. The Building Official may approve a masonry alternate when such material has a masonry appearance and is demonstrated to be as durable as exterior unit masonry materials. 4. Three monument signs shall be permitted. One at the corner of FM 1.378 and McMillen, and one at each entry to the property from FM 1378 and from McMillen. 5. The minimum roof slope shall be 3:12 Page 1 of 2 0112812025 Item F. 6. The zoning exhibit (Exhibit B) shall serve as the Site Plan for the Telecommunications Tower development. Approval of the Planned Development shall act as site plan approval. Page 2 of 2 0112812025 Item G. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Purchasing Account Code: 112-5613-58510 Prepared By: Kirby Krol Consider, and act upon, the approval of the purchase of one (1) passenger van for the Parks and Recreation Department through a cooperative purchasing agreement with the Sheriffs'Association of Texas,authorizing the City Manager to execute any necessary documents. 7otion to approve the Item as presented. The Parks and Recreation Department is seeking approval from the City Council to purchase a 12-passenger van with wheelchair conversion from Randall Reed's Planet Ford 365,in an estimated amount of$74,546.46. The Community Park Center buses are aging and costly to maintain. PARD is pursuing a more budget and driver friendly alternative to the current buses. During market research and discussion with local mechanics, PARR determined that vans are more cost-effective than buses long-term. This purchase is for a 2024 Ford Transit Van that will have an ADA wheelchair conversion with a single chair rear Lift, and accommodate seven additional seated passengers. Staff recommends the award of purchase no. W2025-74 for a 12-passenger van with wheelchair conversion as providing the best value to the City. The City is authorized to purchase from a cooperative purchasing program with another local government or a local cooperative organization pursuant to Chapter 791 of the Texas Government Code and Section 271 Subchapter F of the Local Government Code and,by doing so, satisfies any State Law requiring local governments to seek competitive bids for items. (Sheriffs' Association of Texas No. 22-03-1008RR, Wylie No.W2025-74) 0112812025 Item 1. A N Wylie City Council CITY OF WYLIE AGENDA REPORT Department: Finance Account Code: Prepared By: Melissa Brown Subject FConsider, and act upon, acceptance of the Annual Comprehensive Financial Report (ACFR) for FY 2023-24 following a tation by the audit firm Weaver,LLP. Recommendation n Motion to approve the Item as presented. Discussion 0 The City Charter in Article V11,Municipal Finance, Section 13: Independent Audit,requires that at the end of the fiscal year an independent audit be made of all accounts of the City by a certified public accountant. In compliance with the City Charter, our outside auditor, Weaver LLP has performed an audit as of September 30, 2024. The goal of the audit is to provide reasonable assurance that the financial statements of the City are free of material misstatement. This is achieved through testing of accounting controls,internal controls,and compliance. There is also testing of significant accounting balances using a combination of vouching material transactions,sampling transactions,and applying analytical procedures. Interim Fieldwork for the audit began the week of August 26 and the final fieldwork was performed November 1.1 through December 6. This is the fifth year for the audit to be Performed by Weaver after their selection to continue as the City's independent auditors following an RFP process completed in 2020. The 2024 audit is the seventeenth year for Weaver to perform our audit. Three RFP processes have been completed in that 17 year time period. Finance will work with Purchasing in the coming weeks to open the RFP process during 2025. In accordance with Financial Management Policies, audit partners have been rotated and audit managers and staff have changed frequently. This year's audit was completed with a third year manager and new staff. Staff recommends acceptance of the Annual Comprehensive Financial Report(ACFR) as presented. El 01/28/2025Item 1. moo, 11.+ i I a s t S�"�� 2{ 2 F tkh� '•�'i,\ h?��4 t I 1�;. � ={'t ��. wl \Y tti 4 y,, $�" tt � _ '� ., ti�>p has. ',*'� ,4 Yx��„ t L �. �• ` Y ` ob ro n �ir, a v+ x v t µ y n u ` r „1 t=a"" b e t 83 0112812025Item 1. CITY OF WYLIE, TEXAS ANNUAL COMPREHENSIVE FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2024 AS PREPARED BY THE FINANCE DEPARTMENT 0112812025Item 1. CITY OF WYLIE �35 0112812025Item 1. CITY OF WYLIE, TEXAS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2024 TABLE OF CONTENTS Exhibit Page 1. INTRODUCTORY SECTION Letter of Transmittal i GFOA Certificate of Achievement vi Organizational Chart vii Principal Officials viii II. FINANCIAL SECTION Independent Auditor's Report 1 A. MANAGEMENT'S DISCUSSION AND ANALYSIS 5 B. BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position A-1 15 Statement of Activities A-2 16 Fund Financial Statements Governmental Fund Financial Statements Balance Sheet A-3 18 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position A-4 20 Statement of Revenues, Expenditures, and Changes in Fund Balance A-5 21 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities A-6 22 Proprietary Fund Financial Statements Statement of Net Position A-7 24 Statement of Revenues, Expenses, and Changes in Fund Net Position A-8 26 Statement of Cash Flows A-9 27 Notes to the Basic Financial Statements 29 C. REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget(GAAP Basis)and Actual-General Fund A-10 66 Notes to Budgetary Comparison Schedule 68 Schedule of Changes in Net Pension Liability and Related Ratios-TMRS A-11 70 Schedule of Pension Contributions-TMRS A-12 72 Schedule of Changes in Total OPEB Liability and Related Ratios-TMRS A-13 74 Schedule of OPEB Contributions-TMRS A-14 75 D. COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES Major Governmental Funds Budgetary Comparison Schedule-General Obligation Debt Service Fund A-15 78 86 0112812025Item 1. TABLE OF CONTENTS—CONTINUED Exhibit Page Nonmajor Governmental Funds Combining Balance Sheet B-1 80 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance B-2 82 Nonmajor Special Revenue Funds Budgetary Comparison Schedules: 4B Sales Tax Revenue Fund C-1 84 Park Acquisition and Improvement C-2 85 Fire Training Center C-3 86 Fire Development Fees C-4 87 Municipal Court Technology Fund C-5 88 Municipal Court Building Security Fund C-6 89 Hotel Tax Fund C-7 90 Federal Seizure Fund C-8 91 Judicial Efficiency Fund C-9 92 Truancy Court Fund C-10 93 Municipal Judicial Fund C-11 94 Local Youth Diversion Fund C-12 95 Nonmajor Debt Service Funds Budgetary Comparison Schedules: 4B Debt Service 2005 Fund D-1 96 111. STATISTICAL SECTION Table Net Position By Component 1 100 Expenses, Program Revenues, and Net(Expense)/Revenue 2 102 General Revenues and Total Change in Net Position 3 104 Fund Balances of Governmental Funds 4 106 Changes in Fund Balances of Governmental Funds 5 108 Tax Revenues by Source, Governmental Funds 6 110 Assessed Value and Estimated Actual Value of Taxable Property 7 111 Direct and Overlapping Property Tax Rates 8 112 Principal Property Tax Payers 9 113 Property Tax Levies and Collections 10 114 Direct and Overlapping Sales Tax Rate 11 115 Taxable Sales by Category 12 116 Ratios of Outstanding Debt by Type 13 118 Ratios of General Bonded Debt Outstanding 14 120 Direct and Overlapping Governmental Activities Debt 15 121 Legal Debt Margin Information 16 122 Pledged-Revenue Coverage 17 124 Demographic and Economic Statistics 18 126 Principal Employers 19 128 Full-Time Equivalent Employees by Function/Program 20 129 Operating Indicators by Function/Program 21 130 Capital Asset Statistics by Function/Program 22 132 El 0112812025Item 1. INTRODUCTORY SECTION 0112812025Item 1. CITY OF WYLIE 89 0112812025Item 1. Our Mission... CITYOF ..to be responsible stewards of the public trust, to strive for excellence in public service WWYLIE and to enhance the quality of life for all. January 28, 2025 The Honorable Matthew Porter, Mayor Members of the City Council And the Citizens City of Wylie, Texas Financial policies of the City of Wylie require that the City's Finance Department prepare a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Accordingly, the Annual Comprehensive Financial Report(ACFR)for the City of Wylie, Texas for the fiscal year ended September 30, 2024, is hereby issued. This report consists of management's representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making the representations, management of the City has established a comprehensive internal control framework that is designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the City's comprehensive framework of internal controls has been designed to provide reasonable, rather than absolute assurance, that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The City's financial records have been audited by Weaver LLP, Certified Public Accountants, as required by the City Charter. This ACFR has been prepared based upon those audited records. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended September 30, 2024 are free of material misstatement. This independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City's financial statements for the fiscal year ended September 30, 2024, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditor. Profile of the City The City of Wylie is located in the south-central portion of Collin County, approximately 23 miles northeast of downtown Dallas. Incorporated in 1887, the City adopted its Home Rule Charter on January 19, 1985 and operates under a council-manager form of government. The City Council is comprised of a Mayor and six council members. All members are elected at-large on a staggered and nonpartisan basis for three-year terms. They are responsible to enact local legislation, provide policy, and annually adopt the operating budget. They appoint the City Manager, City Attorney, Judge of the Municipal Court and members of various boards and 300 Country Club Rd • Wylie,Texas 75098 • 972-516-6000 • WylieTexas.gov El 0112812025Item 1. commissions. The City Manager, under the oversight of the City Council, is responsible for the proper administration of the daily operations of the City. The City provides a full range of municipal services including general government, public safety (police, fire, EMS and emergency communications), streets, library, parks and recreation, planning and zoning, code enforcement, animal control, and water and sewer utilities. Sanitation services are provided by the City but are privately contracted. The Wylie Economic Development Corporation (WEDC) is included in the financial statements as a discrete component unit. Its purpose is to aid, promote and further economic development within the City. The Wylie Park and Recreation Facilities Development Corporation (413 Corporation) is also combined within the financial statements of the City. Both WEDC and the 4B Corporation are primarily funded with sales tax revenues. Both corporations are discussed more fully in the notes to the financial statements. The annual budget of the City serves as the foundation for its financial plan and control. The budget is proposed by the City Manager and adopted by the City Council in accordance with policies and procedures established by the City Charter, ordinances and state law. The budget process begins early in the year with management review of a ten-year plan that incorporates current and future capital needs and allows for planning of future debt considerations and/or planning for General Fund fund balance drawdowns for one-time expenditures. A five-year plan is then presented to council so that property tax rate considerations may be analyzed with revenue and expenditure projections. The last several years, it has been a goal to maintain or lower the property tax rate so that Wylie remains at a competitive level with other area cities while still providing adequate revenue to fund the needs of our steady growth. Department budgets are reviewed by the City Manager who will develop a proposed budget for presentation to the City Council. The City Council reviews the budget in subsequent work sessions and a formal budget is prepared and made available to the public for review by August 5 each year or a date to be determined by the City Council. Prior to official adoption of the budget by Council, a public hearing on the proposed budget is held to allow for public input. Of the twenty- eight governmental funds the City maintains, fifteen of them are annually appropriated. These include the General Fund, twelve Special Revenue Funds and the two Debt Service Funds. Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Wylie operates. Local economy Local area suburbs continue to experience record growth across the region. In mid-2024, Wylie surpassed 62,256 residents and Collin County exceeded 1.2 million in population. The recent Census data projects Wylie will reach 64,000 by 2028 and Collin County will approach 1.3 million. Across the region, average home prices are up over$12,000, and year-over-year sales increased 3.02% from 2023 to 2024. In Collin County, average home prices were$569,382, and median home prices were$495,000, both down roughly $10,000 from 2023; however, year-over-year sales increased 6.1% in 2024 to 16,147. Interest rates came down in 2024, but they are still having a significant impact, as evidenced by the number of active listings and, most notably, the monthly inventory levels. 2024 ended with an average of 2.9 months of inventory, the highest since 2018 at 2.89 months and 2011 at 4.02. Overall demand for housing in North Texas is still favorable and residential development continues in Eastern Collin County. The DFW retail market continued its growth in 2024. According to a recent Costar retail market report, DFW not only led the country in annual deliveries and current construction activity, but the region absorbed roughly 2.5 million square feet of retail space, the highest of any major US market over the last year. The overall occupancy rate remained unchanged at 95.5%. The Texas Comptroller recently reported sales tax revenue was only up 1.2% for the year, however, Wylie's sales tax receipts topped $19.4 million, up 5.69% from the previous year. Additional economic indicators remained strong, evidenced again by growth in the local tax base. Analyzing residential, commercial, and industrial growth, our total tax base increased by 10.7% over the previous year. Our taxable value this year, as provided by the Collin, Dallas and Rockwall Central Appraisal Districts was$8,317,059,494. ii El 0112812025Item 1. In 2023, DFW continued its record-breaking trend for new industrial construction and leasing and 2024 proved to be no different. According to a recent CBRE industrial report, DFW has experienced 14 straight years of significant industrial growth. Q4 2024 marked the 57th consecutive quarter of positive net industrial absorption of 4.1 million square feet, and the trailing 12-month absorption total was more than 20.2 million square feet. In mid-2024, CPKC completed the construction of their 30-acre automotive facility at the 500-acre Wylie Intermodal Terminal. With roughly 200 acres of prime real estate still available inside the terminal, Wylie is an ideal location for high-efficiency, multi-commodity transload and logistics investments. Wylie's growing population, strengthening retail trade area, and increasing daytime population will continue to support a strong local economy well into the future. Long-term financial planning In 2006, the City developed a Long-Range Financial Plan that included street and park improvements, a new city hall, library, fire station, recreation center and sidewalks. The voters of the City of Wylie authorized the City to issue $73,950,000 in General Obligation Bonds to fund this capital improvement program. The first series of General Obligation bonds were sold in late March of 2006 and the remaining bonds were sold in August of 2008. Since that time the City has refunded these bonds to obtain more favorable interest rates without extending the life of the bonds. All of these projects have come to fruition and only$5 million remains unspent, but is designated to help fund the expansion of East FM 544. This $16 million project, a four-lane divided road, including a traffic light and round-a-bout is currently under construction with waterline and storm-line installation. Additional funding for this road comes from interest earnings on the original bonds and from the county. Certificates of Obligation in the amount of $7,175,000 were sold in FY 2017 that provided funding for new capital assets in the City's water storage and metering systems. In 2021, the City completed a long-awaited project of replacing the old metering system with Advanced Metering Infrastructure (AMI). This project addressed aging infrastructure, improves water conservation and reduces unaccounted-for water. The new meters automate meter-reading processes and provide more accurate information to the Utility Billing Department. More importantly, it has empowered our residents and business owners to manage their water use and costs with real-time data via the customer portal. The system has been a huge success and the Utility Billing Department still receives accolades for their successful transition and their high adoption rate for the online customer portal service. Partial funding of the Public Safety Building remodel and expansion was provided by Certificates of Obligation issued in 2018 for $8,500,000. This construction project was completed in FY2020 and re-opening of the building occurred in November 2020. Police, Fire Administration and Municipal Court are now serving the public in a much-anticipated new space which also includes our Emergency Operations Center. Construction of Fire Station#4 was completed and a grand opening ceremony was held in May 2022. The new facility includes office space,vehicle stalls, storm shelter and a training area. Along with the grand opening, the department also unveiled a sculpture commissioned in remembrance of the 343 firefighters who lost their lives on 9/11. The station was partially funded with $3 million previously transferred from the General Fund fund balance that was above the required minimum fund balance policy. The remaining portion of this project was funded with Certificates of Obligation issued early 2021 in the amount of$5.3 million. During FY2021, it was determined through a work session with City Council that it would be prudent to use a portion of the unassigned fund balance in the General Fund for specific capital needs. The unassigned fund balance had been above policy requirements for several years. As a result, in FY 2022 the Library received a new book sorter and the Fire Department purchased several LifePak Heart Monitors. Additionally, $6.2 million was transferred from the General Fund to a Community Investment Fund for a new Capital Improvement Program. The CIF program was to fund a remodel of the Senior Center, construction of two water splashpads and construction of a dog park. The Senior Center remodel was completed in 2024 and the two splashpads are in the final stages of completion. Opening is expected for Summer 2025. The dog park is completed and a grand opening was celebrated in January of 2024. Solar lights have been approved by council and will be added to the park in 2025. $600,000 was used to repair neighborhood sidewalks. $500,000 was allocated to improve storm drainage facilities and a study was completed to determine areas most in need of repair. It was also determined that Wylie Fire Rescue would use $2.4 million to purchase two quint replacements, both custom built and recently received. At a later work session, council assigned an additional $636,000 for the iii El 0112812025Item 1. purchase of a fire utility truck which has been received and placed in service. With the addition of these new vehicles,the oldest front-line large vehicle for WFR's fleet will be 2019, with two 2013 quints in reserve. In November 2021, voters approved $50.1 million of general obligation bonds which supports three propositions. These three propositions were based on input from a 14-member Citizens Bond Committee. The City Council reviewed and discussed recommendations and voted unanimously to put forth the following propositions: Proposition A- $35,100,000 Expansion and reconstruction of McMillen Dr., Park Blvd., and S. Ballard Ave./Sachse Rd. Proposition B-$10,000,000 City-wide street and alley repair/replacement Proposition C-$5,000,000 Improvements to Wylie's Historic Downtown District Bonds will be issued as needed when projects are ready to move forward to minimize impact to the tax rate. In February 2022, the City issued $12.1 million of General Obligation Refunding & Improvement Bonds. This issue included refunding for the 2012 PPFCO and 2012 General Obligation Refunding Bonds. Both were refunded for a lower interest rate and the life of the bonds was not extended. Also, in 2022, $5.1 million was issued to begin projects voted on in the 2021 election. Most of this issue was used for project design or design update. In June 2023, the City issued $16 million to further fund the projects of the 2021 bond program. McMillen Road design is completed and construction of a four-lane divided roadway with an 1100 ft., six-lane bridge and sidewalk is underway. Park Boulevard design is complete and bidding for construction is expected in Fall of 2025. Relevant financial policies Financial Management Policies are reviewed by staff and adopted annually by the City Council. There were no changes made upon adoption in Fiscal Year 2024. Financial Management Policies state that, "It is the goal of the City to achieve and maintain an unassigned fund balance in the general fund equal to 25%of expenditures. The City considers a balance of less than 20%to be cause for concern, barring unusual or deliberate circumstances. If unassigned fund balance falls below the goal or has a deficiency, the City will appropriate funds in future budgets to replenish the fund balance based on a time table deemed adequate by the City Council." Texas Government Code requires the governing body of an investing entity to review its' investment policy not less than annually. The governing body must adopt a written instrument by rule, order, ordinance or resolution stating that it has reviewed the investment policy and that the written instrument so adopted shall record any changes made to the investment policy. City Council approved by Resolution the Investment Policy with no changes this year. City Council approved, for the first time in 2020, a separate Debt Management Policy. Previously, debt management was addressed only as a section of the Financial Management Policies and did not have any specific benchmarks of measure. The new policy establishes parameters and provides guidance governing the issuance, management, continuous evaluation of and reporting on all debt obligations issued by the City. The Debt Management Policy is also reviewed by staff and adopted annually by the City Council. There were no changes made upon adoption this year. Major initiatives The City Council worked together to continue efforts on their previously adopted mission, vision and values that are used for strategic planning purposes. The budget for Fiscal Year 2024-25 approved by the City Council reflected a decrease in the property tax rate of$0.004581 per$100 of assessed property valuation. This rate was 2.7 cents above the no new revenue rate. FY2025 is the thirteenth consecutive year the council has decreased the tax rate. iv El 0112812025Item 1. Awards and Acknowledgements Recognition Various awards came to the City throughout the year. Wylie Fire Rescue maintained their ISO 1 ranking by the property/casualty insurance industry. They also maintained the designation of"Recognized Best Practices Fire Department' from the Texas Fire Chiefs Association. WFR and the City were recognized by The Heart Safe Community Program which acknowledges the efforts a community makes to protect its citizens from the effects of heart disease. The Wylie Police Department received the coveted Texas Law Enforcement Best Practices Accreditation through the Texas Police Chiefs Association.Wylie Parks and Recreation was voted Best Fitness Facility by the Wylie News readers. They also earned the Scenic City Texas Certification and was awarded the Tree City USA Designation,which they have maintained since 2013. The City of Wylie water system maintained its Superior Public Water System status with TCEQ. The Rita and Truett Smith Public Library earned the"Library of Excellence Award" by the Texas Municipal Library Directors Association. The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Wylie for its annual comprehensive financial report(ACFR)for the fiscal year ended September 30, 2023. The City has participated in the program for many years and has been awarded the Certificate numerous times. In order to be awarded a Certificate of Achievement,the government must publish an easily readable and efficiently organized ACFR. This report must satisfy both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current report continues to conform to the Certificate of Achievement program requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. The City also received from GFOA, the Distinguished Budget Presentation Award for our 2023-24 budget document. To earn recognition, budget documents must meet program criteria and excel as a policy document, financial plan, operations guide, and communication tool. The 2024-25 budget has also been submitted for eligibility of the award. The preparation of this report could not be accomplished without the dedicated services of the entire staff of the Finance Department. We would also like to express our appreciation to all staff members who assisted and contributed to the preparation of this report. Acknowledgement is also given to representatives of Weaver, LLP, Certified Public Accountants,for their dedicated assistance in producing this report. Special acknowledgement is given to the City Manager, Mayor and the members of the City Council for their support for maintaining the highest standards of professionalism in the management of the City of Wylie finances. Respectfully submitted, Melissa Bra Ron Arp Finance Director Assistant Finance Director v 94 0112812025Item 1. AV Grovemment Finance Officers As&odahon Certificate of Achievement for Excellence in Financial Reporting Presented t City of Wylie Texas For its Amuml,ComprehensiVe F c1 l Report Fir the Hee l Year Ended September 30. 023 Executive D for;CE. vi 95 '' 0112812025Item 1. City of WvUe r rnWYL yens 4 8aarels antl Ml�an¢rpaM Couec & � C2y Gvundl i�Dfdl!fd5SN5n � �t➢ljg£ ��wvmwaxt'�wemmxae?ntia HnxawmSNwe!xra wsxxbx �xw'�tt+mm fi,Wwa aW,an ,mw�uamm�r s crtm�mw�wwwran uvs a ancma a Cgngrneer Crty Manager —� Gry,Accamey a Deputy co i AssutantCo Manager i Manager e ,via—... C,mnsm 6`uietaa sLrs,�,n �i�iG`wJ Seoe�LzN ��e E"rxkR 8e'rrc�Efaaf �x�LMo-tcroer 4 &➢i( �� ' Y�Y'� ^4aKSPltH:Aly Pla IT� ( �16°'rt �, Rixel,.a m� Ad n2 iIy} Ad . un fi17'y& 5 ( IasrsrytAec#� '4 Irthc 5n"i �, , rcmuixau�aw:.w&m,camamwaiaa Y Idmeasaw€w:samuet'v-,aarrzawesaarn �m�unmvwmnwm,mmaxw.mkm t h�eminu*.cw nmmvsawesa::ae..un PLry w.w.,x.uu pxnw.mmtm��,usaa v, L::::a,.— t03mn v<i+x�uue mmsaamr�Hm..a�vxxsvmv wmertmaw� %x au3d rg QR x j 9Lt Dsp oham.l Sz �"k4R c � F t av ia� 6 k,Sk:�^s+vv Fieec 5e�v x \ewada R 10/112023 VII 96 0112812025 Item 1. CITY OF WYLIE, TEXAS PRINCIPAL OFFICIALS September 30, 2024 City Council Matthew Porter, Mayor Jeff Forrester, Mayor Pro Tern David R., Duke, Councilmember Dave Strang, Councilmernber Scott Williams, Councilmember Sid Hoover, Councilmember Gino Mulliql, Councilmember City Staff Brent Parker, City Manager Renae' 011ie, Deputy City Manager Lett'Yanez, Assistant C4 Manager Stephanie Storm, City Secretary Mells,sa Brown, Finance Director Jennifer Beck, Human Resources Director Anthony Henderson, Police Chief Brandon Blythe., Fire Chief Thomas Weir, Public Works Director Carrnen Powlen, Parks & Recreation Director Ofilia Barrera, L[brary Director James Brown, Operations Director Jasen Haskins, Community Development Director Jason Greiner, WEDC Director Other Appointed Officials Weaver, LLP, Auditors Abernathy, Roeder, iB yd & Hullett,, PC, City Attorney Norton Rose Fulbright US LLP, Bond Counsel Hilltop Securities, Inc_ Financial Advisors Viii El 0112812025Item 1. FINANCIAL SECTION ix �a 0112812025Item 1. WYLIE CITY OF El weave ^ Independent Auditor's Report The Honorable Mayor and Members of the City Council City of Wylie, Texas Report nnthe Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, the business'|ypeoctivihes. the discretely presented component unit, each major fund' and the aggregate remaining fund information of the City of Wylie, Texas (the City) as of and for the year ended September 30' 2024, and the na|otod notes |othe financial statements, which collectively comprise the Ci1y's basic financial statements as listed in the table of contents. In our opinion' the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit each major fund, and the aggregate remaining fond information of the City as of September 30, 2024, and the respective changes in financial position and, where applicable, cosh flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States ofAmerica. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica (G/\AS) and the standards applicable tofinancial audits contained in Govennmenf /\oc//fh1g Standards issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence vve have obtained is sufficient and appropriate to provide o basis for our audit opinions. Responsibilities #f Management for the Financial Statements The Ci|y's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of /\mehco' and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from mo|oho| misstatement, whether due 10 fraud orerror. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Ci1y'o ability 10 continue oso going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Weaver and Tidwell, LLP. l888 Hughes Landing Blvd, Suite 4DO1 The Woodlands, Texas 7738O k4oin: 7l3.8OO.lO6O Members of the City Council City of Wylie, Texas Auditor's Responsibilities for the Audit«f the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is o high level of assurance but is not absolute assurance and therefore is not guarantee that mn audit conducted in accordance with GAA3 and Government Auditing Standards will o|vvo\s detect o mo1eho| misstatement when it exists. The risk of not detecting o material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery' intentional omissions' misrepresentations, or the override of internal conhni Misstatements are considered motoho| if 1hoxa is o substantial likelihood that, individually or in the aggregate, they vvoo|d influence the judgment mode by o n*osonob|o user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: ° Exercise professional judgment and maintain professional skepticism throughout the audit. w Identify and assess the risks of material misstatement ofthe financial statements, whether due to fraud or orror, and design and perform audit procedures responsive to those risks. Such procedures include examining, on o test basis, evidence regarding the amounts and disclosures in the financial statements. ° Obtain on understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing on opinion on the effectiveness of the Ci|y's internal control. Accordingly, no such opinion is expressed. w Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates mode by monogernent, as well as evaluate the overall presentation of the financial statements. w Conclude whether, in our judgment, there one conditions or events, considered in the aggregu|e, that raise substantial doubt about the Ci|y's ability to continue as o going concern for reasonable period of time. We are required to communicate with those charged with governance regarding, among other mo|ieo' the planned scope and timing of the audit, significant audit findings' and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and ono|ysis, budgetary comparison information and pension and other pos|emp|oyment benefits information as listed in the table of contents, be presented 10 supplement the basic financial statements. Such information is the responsibility of management and, although not u part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be on ossonho| port of financial reporting for placing the basic financial statements in on appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS' which consisted of inquiries of management about the methods of pxapohnA the information and comparing the information for consistency with management's responses in our inquiries, the basic financial do|ements, and other knowledge we obtained during our audit of the basic financial statements. We do not express on opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express on opinion or provide any assurance. 2 Members of the City Council City of Wylie, Texas Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual fund financial statements and schedules, as listed in the table of contenb, are presented for purposes of additional analysis and are not o required part of the basic financial statements. The combining and individual fond financial statements and schedules are the responsibility of management and were derived from and rm|oto directly 1othe underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all muhaho| respects, in relation to the basic financial statements osowhole. Other Information Included/n the Annual Comprehensive Financial Repmf (4CFR) Management is responsible for the other information included in the ACFR. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. Our opinions onthe basic financial statements do not cover the other information, and we do not express on opinion or any form ofassurance thereon. In connection with our audit ofthe basic financial statements, our responsibility is |o read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that on uncorrected mut*ho| misstatement ofthe other information exists, vvo are required |o describe i1in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 22, 2025 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is on integral part of on audit performed in accordance with Govennmenf /\ud/hng Standards in considering the Ci|y's internal control over financial reporting and compliance. ~_ � +v+p� w,�m _�«�^*�xu-/*`'`*'` ' WEAVER AND T|[)YYELL' L.L.P. The Woodlands, Texas January 22' 2025 3 0112812025Item 1. WYLIE CITY OF 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 As management of the City of Wylie (the City), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended September 30, 2024. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal,which can be found on pages one through five of this report. Financial Highlights • The unassigned portion of the General Fund fund balance at the end of the year was $26,234,619 or 43.76 percent of total General Fund expenditures. This includes the 25% of General Fund expenditures which is required to be held in General Fund fund balance per the City Council approved Financial Management Policies. That amount is $14,989,046. The remainder represents funds which may be used for one-time expenditures or unforeseen needs which the Council allocates for a specific purpose. The unassigned General Fund fund balance can be seen on page 18 of this report on the Balance Sheet-Governmental Funds. It is part of the total General Fund fund balances, September 30, 2024, shown on page 21 of this report on the Statement of Revenues, Expenditures, and Changes in Fund Balance. • The assets and deferred outflows of the City exceeded its liabilities and deferred inflows at the close of the fiscal year ended September 30, 2024, by $348,102,788 (net position). Of this amount, $54,463,782 (unrestricted portion of net position) may be used to meet the government's ongoing obligations to citizens and creditors. Included in the unrestricted portion of net position are monies from all the City's various funds which are not restricted for other purposes. • Total assets were $460,155,195 which includes capital assets and current assets such as cash, prepaids, inventory, and receivables. Total liabilities were $119,990,596 which includes long-term liabilities from debt, compensated absences, pension liabilities, and OPEB liabilities and other liabilities such as accrued interest, accounts payables, unearned deposits and accrued liabilities. The statement of net position also includes deferred outflows and inflows from pension and OPEB liabilities along with deferred losses from refunding of debt. • The City's total net position increased by $12,233,472 primarily due to an increase in sales and property tax receipts. Interest earnings were also significantly higher than previous years due to the economic environment. Developer contributions of over $1.6 million for streets, alleys, drainage, as well as $444 thousand for water/sewer infrastructure also increased net position. Impact fees for water/sewer added $864 thousand and $598 thousand was added from thoroughfare impact fees. Service charges for business-type activities exceeding operating costs also contributed to the net position increase as well as an increase in sales and property tax receipts. The effects of these changes can be seen in Table 2. • The City's governmental funds reported combined ending fund balances of$78,980,838, a decrease of$16,057,482 in comparison to the previous year. The General Fund ending balance was lower than 2023 by $2.3 million, while Capital Projects Funds decreased by $13.3 million as projects move forward in the construction phase. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. 5 104 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Wylie's finances. This is done in a manner similar to a private-sector business. Two statements, the Statement of Net Position and the Statement of Activities, are utilized to provide this financial overview. The Statement of Net Position presents information on all of the City's assets and deferred outflows of resources and liabilities and deferred inflows of resources with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flow. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government-wide statements distinguish between governmental activities and business-type activities. Governmental activities basically account for those activities supported by taxes and intergovernmental revenues. On the other hand, business-type activities are basically supported by user fees and charges. Most City services are reported in governmental activities while business-type activities are reported in the Enterprise Fund. The government-wide statements include not only the City but also a discretely presented component unit, the Wylie Economic Development Corporation (WEDC). Although legally separate, WEDC is financially accountable to the City. Fund financial statements. The City, like other state and local governments, utilizes fund accounting to ensure and demonstrate compliance with finance-related legal requirements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains sixteen individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund and the General Obligation Debt Service Fund. All Capital Projects Funds are combined for a single, aggregated presentation. Data from the other non-major funds are also combined and reported in a single column. Individual fund data for each of the non-major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary funds. The City maintains one type of proprietary fund, an enterprise fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses an enterprise fund to account for its water and sewer operations. 6 105 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 Proprietary funds financial statements provide the same type of information as the government-wide financial statements, only in more detail. Notes to the financial statements. The notes provide additional information that is essential to gain a full understanding of the data provided in the government-wide and fund financial statements. Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information. Required supplementary information can be found after the notes to the financial statements. Government-Wide Financial Analysis At the end of fiscal year 2024, the City's net position (assets and deferred outflows of resources exceeding liabilities and deferred inflows of resources) totaled $348,102,788. This analysis focuses on the net position (Table 1)and changes in net position (Table 2). Net Position. The largest portion of the City's net position, $260,791,700, or 74.9%, reflects its investment in capital assets (land, buildings, improvements other than buildings, machinery and equipment, construction in progress), less any related debt used to acquire those assets that is still outstanding. The City uses these assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the City reports its capital assets net of related debt, the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City's net position, $32,847,306, or 9.4% represents resources that are subject to external restrictions on how they may be used. The unrestricted portion of net position which is $54,463,782 (15.6%)may be used to meet the government's ongoing obligations to citizens and creditors. Table 1 Condensed Statement of Net Position Governmental Business-type Activities Activities Total 2024 2023 2024 2023 2024 2023 Current and other assets $ 96,713,441 $ 104,235,309 $ 54,628,916 $ 52,022,140 $ 151,342,357 $ 156,257,449 Capital assets 235,057,501 222,830,573 73,755,337 69,821,071 308,812,838 292,651,644 Total Assets 331,770,942 327,065,882 128,384,253 121,843,211 460,155,195 448,909,093 Deferred outflows of resources 8,025,380 10,843,433 673,140 910,708 8,698,520 11,754,141 Long term liabilities 89,317,541 100,955,474 11,376,490 12,825,986 100,694,031 113,781,460 Other liabilities 16,383,494 8,080,983 2,913,071 2,189,455 19,296,565 10,270,438 Total liabilities 105,701,035 109,036,457 14,289,561 15,015,441 119,990,596 124,051,898 Deferred inflows of resources 696,940 680,156 63,391 61,864 760,331 742,020 Net Position: Net investment in capital assets 190,502,993 172,859,764 70,288,707 60,622,382 260,791,700 233,482,146 Restricted for debt service 691,268 476,007 - - 691,268 476,007 Restricted for capital projects 17,475,560 27,968,946 7,294,077 13,602,609 24,769,637 41,571,555 Restricted for economic development 6,087,792 6,848,645 - - 6,087,792 6,848,645 Restricted for tourism 904,896 856,620 904,896 856,620 Restricted for other 393,713 393,484 - - 393,713 393,484 Unrestricted 17,342,125 18,789,236 37,121,657 33,451,623 54,463,782 52,240,859 Total Net Position $ 233,398,347 $ 228,192,702 $ 114,704,441 $ 107,676,614 $ 348,102,788 $ 335,869,316 7 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 Changes in Net Position Governmental Activities. Governmental activities increased the City's net position by$5,205,645 from the prior year. This was primarily due to developer contributions of streets, alleys and drainage totaling $1,555,413 and interest earnings of$6.4 million. There also was a slight increase in ad valorem revenue from new residential construction and an increase in sales taxes due to favorable economic conditions. Business-type Activities. Net position from business-type activities increased by $7,027,827 from the prior year. Utility revenues from the growth of our customer base are partially responsible, as well as developer contributions for water and sewer infrastructure of approximately$444 thousand. Table 2 Changes in Net Position Governmental Business-type Activities Activities Total 2024 2023 2024 2023 2024 2023 Revenues: Program revenues: Charges for services $ 9,989,648 $ 9,507,600 $ 31,381,498 $ 29,592,808 $ 41,371,146 $ 39,100,408 Operating grants and contributions 914,644 7,069,298 - - 914,644 7,069,298 Capital grants and contributions 3,424,299 5,136,507 1,307,892 2,965,191 4,732,191 8,101,698 General revenues: - Ad valorem taxes 41,463,584 37,982,291 - - 41,463,584 37,982,291 Sales taxes 14,993,518 14,193,327 14,993,518 14,193,327 Other taxes and fees 3,029,760 3,080,512 - - 3,029,760 3,080,512 Interest 6,401,944 2,829,070 1,812,289 1,389,590 8,214,233 4,218,660 Gain(loss)disposal of capital assets 7,079 132,421 - - 7,079 132,421 Miscellaneous 421,833 485,740 180,780 142,254 602,613 627,994 Total revenues 80,646,309 80,416,766 34,682,459 34,089,843 115,328,768 114,506,609 Expenses: General government 16,475,644 14,412,031 - - 16,475,644 14,412,031 Public safety 33,866,636 29,893,415 33,866,636 29,893,415 Urban development 1,033,568 1,083,325 1,033,568 1,083,325 Streets 13,643,998 11,434,006 13,643,998 11,434,006 Community service 10,873,557 9,999,916 10,873,557 9,999,916 Interest on long-term debt 2,187,465 2,179,116 - - 2,187,465 2,179,116 Water and sewer operations 25,014,428 23,150,772 25,014,428 23,150,772 Total expenses 78,080,868 69,001,809 25,014,428 23,150,772 103,095,296 92,152,581 Increase in net position before transfers 2,565,441 11,414,957 9,668,031 10,939,071 12,233,472 22,354,028 Transfers 2,640,204 2,562,305 (2,640,204) (2,562,305) Increase in net position 5,205,645 13,977,262 7,027,827 8,376,766 12,233,472 22,354,028 Net position-October 1 228,192,702 214,215,440 107,676,614 99,299,848 335,869,316 313,515,288 Net position-September 30 $233,398,347 $228,192,702 $114,704,441 $107,676,614 $348, 002,788 $335,869,316 Government-Wide Financial Analysis Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. 8 107 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 As of the end of the current fiscal year, the City's governmental funds reported combined fund balances of $78,980,838. The General Fund is the main operating fund of the City. At the end of the current fiscal year, unassigned fund balance was $26,234,619. The overall fund balance of the General Fund decreased by $2,288,710 during the current fiscal year. The reason for the decrease is primarily related to the intentional use of unassigned fund balance for one time equipment and vehicle purchases. The General Obligation Debt Service Fund reported an increase of$348,519 in fund balance. This was due in part to high interest earnings within the fund and the current year's excess revenue over expenditures. The Capital Projects Fund decreased $13,349,765 as construction projects moved forward. Other governmental funds' combined fund balances decreased $767,526 primarily due to intentional use of 413 Sales Tax Fund fund balance to cover costs related to the community investment fund projects. These costs were associated with capital items and by nature, one-time expenses only. Proprietary funds. The City's proprietary funds provide the same type of information found in the government- wide statements, but in more detail. Unrestricted net position of the Utility Fund at the end of the year was $37,121,657. This represents an increase of$3,670,034. This is largely attributable to the increases in water and sewer operating revenues. The year included a planned rate increase, which is based on a five-year water and sewer rate study. There also was an increase in the system's customer base. This year's operating income was$6,644,862. General Fund Budgetary Highlights. In FY 2024, the General Fund expenditure budget was increased by $12,184,468 over the 2023 budget with approximately $3.3 million funding new personnel requests. $2.5 million funded nine paramedic and nine EMT positions required for the new EMS program brought in- house. Previously, these services were contracted to a third party. $650,000 funded five officers and a records clerk for the police department, and the remaining $150,000 funded an IT system specialist and a signal technician for the streets department. $730,000 of non-personnel requests were funded. This included seven patrol vehicles for the police department, one fire marshall vehicle, and an aerial bucket truck for the streets department. A traffic signal design for Sachse Road/Creek Crossing ($100,000) and various equipment purchases for the EMS program ($837,000) were approved as purchases to be made from unassigned fund balance. The 2024 budget also included an average 3% merit for general employees. Public Safety employees received larger increases after a pay plan adjustment was made considering current market conditions. Each year, the City performs a mid-year review of the budget. If the City Manager determines that funds are available, certain amendments are proposed to the City Council for their review and approval. Expenditures were amended throughout the year with the majority occurring during mid-year reviews. These amendments increased General Fund appropriations by $4,219,445 or 7.16 percent. In the General Fund, the actual revenue received in comparison to the final budget was over by $1,384,767. This positive variance is most noticeable in sales tax, franchise fees, intergovernmental revenue and service fees. General Fund expenditures had a final budget-to-actual positive variance of $3,176,250 prior to other financing sources/uses. This amount is attributable to intentional savings made by all departments, incomplete or postponed projects and personnel savings due to turnover and unfilled vacancies. Capital Assets and Debt Administration Capital Assets. The City's investment in capital assets for its governmental and business-type activities as of September 30, 2024, amounts to $ 308,812,838 (net of accumulated depreciation/amortization). The investment in capital assets includes land, buildings, improvements other than buildings, right-to-use machinery and equipment, machinery and equipment, and construction in progress. The total increase in the City's investment in capital assets for the current year was$16,161,194. 9 108 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 Table 3 Capital Assets at Year-end Net of Accumulated Depreciation/Amortization(000's) Governmental Activities Business-Type Activities Total Asset 2024 2023 2024 2023 2024 2023 Land $ 45,767 $ 44,010 $ 101 $ 101 $ 45,868 $ 44,111 Other non-depreciable assets 1,316 1,231 - - 1,316 1,231.0 Buildings 49,567 51,133 2,345 2,478 51,912 53,611.0 Improvements 110,138 113,574 61,476 61,995 171,614 175,569.0 Right-to-use machinery and equipment 171 19 - - 171 19.0 Machinery and equipment 7,132 6,344 1,244 1,000 8,375 7,344.0 Construction in progress 20,967 6,520 8,589 4,247 29,557 10,767.0 $ 235,058 $ 222,831 $ 73,755 $ 69,821 $ 308,813 $ 292,652 Additional information on the City's capital assets can be found in the notes to the financial statements on pages 44-45. Debt Administration. At the end of the current fiscal year, the City of Wylie had total bonded debt outstanding of$76.3 million, all of which is backed by the full faith and credit of the City. Table 4 Outstanding Bonded Debt at Year End(000's) Governmental Activities Business-Type Activities Total Type of Debt 2024 2023 2024 2023 2024 2023 General obligation $ 52,150 $ 59,620 $ 1,445 $ 1,880 $ 53,595 $ 61,500 Combination tax&tevenue 11,420 11,980 5,725 6,065 17,145 18,045 Unamortized premium(discount) 5,226 6,283 330 402 5,556 6,685 Total $ 68,796 $ 77,883 $ 7,500 $ 8,347 $ 76,296 $ 86,230 Total bonded debt of the City decreased primarily due to the principal payment of debt and amortization of premiums. The City continues to maintain favorable ratings from bond rating agencies. The current General Obligation, Combination Tax and Revenue Certificates of Obligation, and Revenue Bonds ratings are as follows. Moody's Standard Investors Service & Poor's General obligation bonds Aal AA+ Certificates of obligation Aal AA+ Revenue bonds Al A+ Additional information on the City's long-term debt can be found in the notes to the financial statements on pages 47-51. 10 109 0112812025Item 1. City of Wylie, Texas Management's Discussion and Analysis September 30, 2024 Economic Factors and Next Year's Budgets and Rates Steady growth is the predominant characteristic of the City with $215,542,446 of new assessed valuation added to the tax roll from new construction for FY2025. This value brought an additional $1.1 million to the budget, allowing the City to maintain its current service levels.As steady growth continues, the upward trend in property values remains evident. The City's Freeze-adjusted taxable property values showed an increase of 9.4% from FY2024 to FY2025. Our growth pattern is also projected to continue into FY2025 but the City recognizes that as we get closer to build-out, redevelopment will fuel the City's growth of tax base. As is the City's pattern, fiscal conservatism continues to play a major role in the development of the FY2025 operating budget. The 2025 adopted tax rate ($.534301 per$100 of assessed valuation)was 2.7 cents above the no new revenue rate, but still a decrease from the previous year's rate. In FY2025, General Fund revenues are budgeted to increase by 18% over FY2024 due to the increase in ad valorem taxes as well as a new revenue source from the EMS program. Expenditures prior to transfers out are budgeted to increase 11% over FY2024 due to the increased cost of personnel after current market adjustments were made for all employees. There is also $2.4 million in one-time expenses for equipment and vehicles. This will provide a 32.9% estimated fund balance at FY2025 year-end, which exceeds the goal of 25%. FY2025 Utility Fund revenues are budgeted to increase by 4.9% from FY2024 revenues and expenses are projected to increase by 2.7%from FY2024. The City works with an independent firm to annually review water and sewer rates. The rates needed to fund current and future operating and infrastructure needs were identified.Also included in the study were estimated future water and sewer charges from North Texas Municipal Water District as well as future capital needs. Therefore, in the Utility Fund, water and sewer rates were adjusted for the FY2025 budget year in accordance with this study. During FY2006, voters authorized the City to issue $73,950,000 in bonds. $35,325,000 was issued in 2006 with the remaining $38,625,000 issued in 2008. The issuance of these bonds was expected to cause an increase in the I & S tax rate to cover the principal and interest payments on the additional debt. However, the total tax rate went unchanged from FY2009 through FY2012. FY2013 began the trend of a tax rate reduction and 2025 was the thirteenth consecutive year the Council has decreased the tax rate. The current reduction was$.004581 bringing the thirteen-year rate reduction total to $.364599.The current rate of$.534301 per$100 of assessed property valuation allows Wylie to be at a competitive level with other area cities while still providing adequate revenue to fund the needs of our growth. In November of 2021, voters authorized the City to issue $50,100,000 in bonds for expansion and reconstruction of three major roads: McMillen Drive, Park Boulevard and South Ballard Avenue/Sachse Road. The propositions also included city-wide street and alley repair/replacement as well as improvements to Wylie's Historic Downtown District. Bonds will only be issued when projects are ready to proceed to minimize the impact on the I&S tax rate. $5.1 million was issued in FY2022 and the additional debt was absorbed in the M&O rate instead of increasing the 1&S. In FY2023, $16 million was issued and two cents was added to the I&S portion of the tax rate. No bonds were issued in FY2024. Requests for Information This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Department, 300 Country Club Road, Wylie, Texas, 75098. 11 11 t7 0112812025Item 1. CITY OF WYLIE 12 111 0112812025Item 1. BASIC FINANCIAL STATEMENTS 13 112 0112812025Item 1. CITY OF WYLIE 14 113 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-1 STATEMENT OF NET POSITION SEPTEMBER 30, 2024 Primary Government Governmental Business-type Component ASSETS Activities Activities Total Unit Cash and cash equivalents $ 91,082,095 $ 41,243,161 $ 132,325,256 $ 13,387,901 Receivables(net of allowance for uncollectibles) 5,415,961 5,853,943 11,269,904 1,565,772 Inventories 193,679 314,687 508,366 14,645,354 Prepaid items - - - 2,000 Restricted assets: Cash and cash equivalents 21,706 6,985,890 7,007,596 - Receivables - 231,235 231,235 Capital assets(net of accumulated depreciation/amortization): Land 45,766,722 101,045 45,867,767 Other non-depreciable assets 1,316,294 - 1,316,294 Construction in progress 20,967,478 8,589,380 29,556,858 Buildings 49,567,115 2,344,822 51,911,937 Improvement other than buildings 110,137,583 61,476,265 171,613,848 Right-to-use machinery and equipment 170,636 - 170,636 Machinery and equipment 7,131,673 1,243,825 8,375,498 - Total assets 331,770,942 128,384,253 460,155,195 29,601,027 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on refunding 1,139,489 46,830 1,186,319 - Deferred outflows-pensions 6,749,778 613,929 7,363,707 82,728 Deferred outflows-OPEB 136,113 12,381 148,494 1,669 Total deferred outflows of resources 8,025,380 673,140 8,698,520 84,397 LIABILITIES Accounts payable and other current liabilities 8,161,779 2,415,190 10,576,969 1,034,327 Accrued interest payable 333,042 33,796 366,838 27,666 Due to other governments 109,448 - 109,448 - Liabilities payable from restricted assets - 464,085 464,085 Unearned revenue 7,779,225 - 7,779,225 - Non current liabilities: Due within one year 9,995,140 1,262,649 11,257,789 657,555 Due in more than one year 79,322,401 10,113,841 89,436,242 14,482,701 Total liabilities 105,701,035 14,289,561 119,990,596 16,202,249 DEFERRED INFLOWS OF RESOURCES Deferred inflows-pensions 446,795 40,639 487,434 5,476 Deferred inflows-OPEB 250,145 22,752 272,897 3,066 Total deferred inflows of resources 696,940 63,391 760,331 8,542 NET POSITION Net investment in capital assets 190,502,993 70,288,707 260,791,700 - Restricted for: Debt service 691,268 - 691,268 Capital projects 17,475,560 7,294,077 24,769,637 Economic development 6,087,792 - 6,087,792 Tourism 904,896 904,896 Other 393,713 - 393,713 - Unrestricted 17,342,125 37,121,657 54,463,782 13,474,633 Total net position $ 233,398,347 $ 114,704,441 $ 348,102,788 $ 13,474,633 The accompanying notes to the basic financial statements are an integral part of this statement. 15 114 CITY OF WYLIE, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDE0SEPTEhNBER 30 2024 Program Operating Capital Charges for Grants and Grants and Function/Programs Expenses Services Contributions Contributions Primary Government Governmental activities: General government $ 10.475.044 $ 4.330.363 $ - $ - Public safety 33.008.636 3.860.898 104.777 29.669 Urban development 1.033.568 1.200.110 - - Streets 13.843.998 - - 1.832.032 Community service 10.873.557 580.477 749.887 1.562.508 Interest on long-term debt 2187405 - - - Total governmental activities 78080808 0089848 914844 3424200 Buoinmm*typmaoUviUmm: Utility 25014428 31 381408 - 1,307,892 Total business-type activities 25014428 31,381,498 - 1,307,892 Total primary government Component unit: Wylie Economic Development Corp Total component units General revenues: Ad valorem taxes Sales taxes Franchise taxes Unrestricted investment earnings Miscellaneous income Gain (Luao) on disposal ofassets Transfers Total general revenues and transfers Change in net position Net pooiUon- Beginningofyear Net pooiUon- Ending The accompanying notes m the basic financial statements are an integral part vf this statement. 16 0112812025Item 1. EXHIBIT A-2 Net (Expense) Revenue and Changes in Net Position Governmental Business-type Component Activities Activities Total Unit $ (12,145,281) $ - $ (12,145,281) $ - (29,811,492) - (29,811,492) - 175,542 - 175,542 - (11,811,966) - (11,811,966) - (7,971,615) - (7,971,615) - (2,187,465) - (2,187,465) - (63,752,277) - (63,752,277) - 7,674,962 7,674,962 - 7,674,962 7,674,962 - $ (63,752,277) $ 7,674,962 $ (56,077,315) $ - $ - $ - $ - $ (5,447,432) $ - $ - $ - $ (5,447,432) 41,463,584 - 41,463,584 - 14,993,518 - 14,993,518 4,874,240 3,029,760 - 3,029,760 - 6,401,944 1,812,289 8,214,233 526,633 421,833 180,780 602,613 33,535 7,079 - 7,079 (223,384) 2,640,204 (2,640,204) - - 68,957,922 (647,135) 68,310,787 5,211,024 5,205,645 7,027,827 12,233,472 (236,408) 228,192,702 107,676,614 335,869,316 13,711,041 $ 233,398,347 $ 114,704,441 $ 348,102,788 $ 13,474,633 17 116 0112812025Item 1. CITY OF WYLIE, TEXAS BALANCE SHEET-GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 General Obligation General Fund Debt Service ASSETS Cash and cash equivalents $ 29,213,041 $ 891,341 Receivables(net of allowance for uncollectibles): Ad valorem taxes 348,717 120,922 Franchise taxes 1,098,090 - Sales taxes 1,717,426 - Accounts 604,495 - Other 615,342 - Restricted cash 21,706 - Inventories, at cost 193,679 - Total assets $ 33,812,496 $ 1,012,263 LIABILITIES,DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES: Accounts payable $ 2,149,568 $ - Other payables and accruals 2,327,588 - Retainage payable 10,751 - Due to other governments 109,448 - Unearned revenue 314,751 - Totalliabilities 4,912,106 - DEFERRED INFLOWS OF RESOURCES: Unavailable resources 1,550,494 131,657 Total deferred inflows of resources 1,550,494 131,657 FUND BALANCES: Nonspendable Inventory 193,679 - Restricted Debt service - 880,606 Capital projects - - Economic development - - Municipal court - - Tourism - - Law enforcement 280,631 - Committed Park acquisition and improvement - - Fire training - - Fire development - - Public arts 605,328 - Assigned Law enforcement 15,114 - Streets 20,525 - Unassigned 26,234,619 - Total fund balances 27,349,896 880,606 Total liabilities,deferred inflows of resources, and fund balances $ 33,812,496 $ 1,012,263 The accompanying notes to the basic financial statements are an integral part of this statement. 18 El EXHIBIT A-3 Non major Total Capital Projects Governmental Governmental Fund Funds Funds �� $ 51.237.589 $ 8.748.124 $ 91.002.095 ' 469,639 ' 1.098.090 848.372 2.565.798 107 004002 02,490 077,832 ' 21,706 - - . 93,679 $ 2,351.514 $ 757326 $ 5,258,408 206509 2.534 157 358,463 - 369,214 - - 109,440 7,409,432 55,042_ 7,779,225 --- 1,018,93[7- 10050452 - - 1,682,151 ' 1,682,151 - - 193.679 - 12.047 892053 41.118,100 - 41.118,100 6,087,792 6,087,792 112.253 112,253 904890 904890 ozV 281.460 849692 849092 450519 450519 - 1.214,128 1.214,128 - - 605,328 - - 15,114 - - 20,525 - - 26,234,619 41,118,180 �32,156 78,980,838 19 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-4 RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2024 Total fund balance-governmental funds balance sheet $ 78,980,838 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not current financial resources and therefore are not reported in the governmental funds balance sheet. 235,057,501 Deferred losses on refunding are reported as deferred outflows of resources in the government-wide statement of net position. 1,139,489 Revenues earned but not available within sixty days of the fiscal year-end are not recognized as revenue in the fund financial statements. 1,682,151 Deferred outflows of resources, $6,749,778, related to the City's net pension liability result in an increase in net position in the government-wide financial statements while deferred inflows($446,795) result in a decrease in net position. 6,302,983 Deferred outflows of resources, $136,113, related to the City's net OPEB liability result in an increase in net position in the government-wide financial statements while deferred inflows($250,145) result in a decrease in net position. (114,032) Interest payable on long-term debt does not require current financial resources, therefore interest payable is not reported as a liability in the governmental funds balance sheet. (333,042) Long-term liabilities, including bonds payable, are not due and payable in the current period, and therefore are not reported in the fund financial statements. (89,317,541) NET POSITION OF GOVERNMENTAL ACTIVITIES-statement of net position $ 233,398,347 The accompanying notes to the basic financial statements are an integral part of this statement. 20 119 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTALFUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 General Non major Total Obligation Debt Capital Projects Governmental Governmental General Fund Service Fund Funds Funds REVENUES Ad valorem taxes $ 30,584,677 $ 10,777,272 $ $ - $ 41,361,949 Sales taxes 9,829,031 - 5,164,487 14,993,518 Franchise fees 2,976,719 - 2,976,719 Licenses and permits 1,022,222 598,138 47,162 1,667,522 Intergovernmental 3,107,965 3,395,633 - 6,503,598 Service fees 4,972,384 - 1,092,558 6,064,942 Court fees 346,206 27,844 374,050 Development fees - - - 164,777 164,777 Interest income 1,475,331 106,910 2,277,548 380,416 4,240,205 Miscellaneous income 247,289 79,774 327,063 Total revenues 54,561,824 10,884,182 6,271,319 6,957,018 78,674,343 EXPENDITURES Current: General government 15,648,127 - - - 15,648,127 Public safety 34,058,863 224,518 34,283,381 Urban development 1,072,418 - 1,072,418 Streets 3,609,196 - 3,609,196 Community service 5,380,570 - 6,877,512 12,258,082 Capital outlay - - 19,843,149 - 19,843,149 Debt service: Principal 181,184 7,660,000 - 370,000 8,211,184 Interest and fiscal charges 5,824 2,875,663 17,100 2,898,587 Total expenditures 59,956,182 10,535,663 19,843,149 7,489,130 97,824,124 Excess(Deficiency)of revenues over(under)expenditures (5,394,358) 348,519 (13,571,830) (532,112) (19,149,781) OTHER FINANCING SOURCES(USES) Transfers in 2,674,404 - 222,065 465,000 3,361,469 Transfers out - - (721,265) (721,265) Leasesissued 219,282 219,282 Proceeds from sale of property 7,079 - 7,079 Insurance recovery 204,883 20,851 225,734 Total other financing sources(uses) 3,105,648 222,065 (235,414) 3,092,299 Net change in fund balances (2,288,710) 348,519 (13,349,765) (767,526) (16,057,482) Fund balances October 1,2023 29,638,606 532,087 54,467,945 10,399,682 95,038,320 Fund balances September 30,2024 $ 27,349,896 $ 880,606 $ 41,118,180 $ 9,632,156 $ 78,980,838 The accompanying notes to the basic financial statements are an integral part of this statement. 21 120__ CITY OF WYLIE, TEXAS EXHIBIT A-6 RECONCILIATON OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES UNFUND BALANCE TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEhNBER 30 2024 Net change in fund balances-total governmental funds. $ (10.057.482) Amounts reported for governmental activities m the statement cxactivities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported ao depreciation/amortization expense. 22.138.197 Depreciation and amortization expense on capital assets is reported in the statement of activities but does not require the use of current financial resources.Therefore, depreciation and amortization expense is not reported ao expenditures in the governmental funds. (11.466.682) The repayment of the principal of long term debt consumes the current financial resources of governmental funds, but has no effect on net position.The amortization of bond premiums and deferred gain/loss on refunding of long term debt is reported in statement of activties but does not require the use of current financial resources.Therefore,the effect of the amortization of these various items are not reported in the statement of revenues,expenses, and changes in fund balance. This amount represents the net effect o[the following items: o Proceeds from leases($218.282) • Prinicipal payments of$8,030,000 on bonds,$82,012 on financed purchases and $00.900nnleases o Amortization cv premium on bonds or$1.U5r.50O and deferred loss un refunding cv($375.33U) 8.641.884 GASB 68 requires certain expenditures to be de-expended to account for the changes in pension liabilities and deferred inflows/outflows.There was an decrease in pension liabilities of($3,768,513), a increase in deferred inflows uf$03.01O.and an decrease in deferred outflows vf$2.438.450. 1.200.053 GASB 75 requires certain expenditures to be de-expended to account for the changes in OPEB liabilities and deferred inflows/outflows.There was a increase in OPEB liabilities of$65,393, an decrease in deferred inflows of($46,226), and a decrease in deferred outflows of$3,273. (22.4*0) Current year changes in accrued interest payable does not require the use ofcurrent financial resources; and therefore,are not reported as expenditures in governmental funds. 55.300 Current year changes in the long-term liability for compensated absences do not require the use ofcurrent financial resources; and therefore,are not reported an expenditures in governmental funds. (1.082.411) Governmental funds do not recognize assets contributed by developers. However,mthe statement of activities,the fair market value of those assets is recognized as revenue, then allocated over the useful life of the assets and reported as depreciation expense. 1.555.413 Certain revenues in the government-wide statement of activities that do not provide current financial resources are not reported ao revenue in the governmental funds. 177787 CHANGE|w NET POSITION oF GOVERNMENTAL ACTIVITIES-statement ufactivities The accompanying notes m the basic financial statements are an integral part vf this statement. 22 0112812025Item 1. CITY OF WYLIE 23 122_ 0112812025Item 1. CITY OF WYLIE, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2024 Enterprise Fund Utility Fund ASSETS Current assets Cash and cash equivalents $ 41,243,161 Accounts receivables (net of allowances for uncollectibles) 5,469,612 Other receivables 384,331 Inventories, at cost 314,687 Restricted assets Cash and cash equivalents 6,985,890 Accounts receivable 231,235 Total current assets 54,628,916 Non-current assets Capital assets: Land 101,045 Buildings 3,956,304 Waterworks system 59,350,619 Sewer system 45,940,798 Machinery and equipment 3,652,443 Construction in progress 8,589,380 Accumulated depreciation (47,835,252) Total capital assets (net of accumulated depreciation) 73,755,337 Total non-current assets 73,755,337 Total assets 128,384,253 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on refunding 46,830 Pensions 613,929 OPEB 12,381 Total deferred outflows of resources 673,140 The accompanying notes to the basic financial statements are an integral part of this statement. 24 El EXHIBIT A-7 Enterprise Fund tillity Fund LIABILITIES Current liabilities: Accounts payable $ 1.570.281 Retainogopayoblo 358.898 Other payab|eo and accruals 485.010 Compensahodobsonneapayab|e- ourroni 125.588 General obligation bonds payable' current 460.000 CombinaUonbonds- baxandrovenue- ourrent 350.000 Finanoedpunchasenpayab|e- ourroni 327.083 Accrued interest payable 33.706 Customer deposits 484085 Total current liabilities 4175720 Non'ourrant|iabi|iUoo: Compensated absences payable 243.798 General obligation bonds payable 085.000 Combination bonds' tax and revenue 5.705.080 Financed purchases payable 1.741.560 Net pension liability 1.388.735 DPEB 40870 Total noncurrent liabilities 10113841 Total liabilities 14289581 DEFERRED INFLOWS OF RESOURCES Pensions 40.838 DPEB 22,752 Total deferred inflows ofresources 83391 NET POSITION Net investment in capital assets 70.288.707 Restricted for construction 7.294.077 Unrestricted 37121857 Total net position 114,704,441 25 CITY OF WYLIE, TEXAS EXHIBIT A-8 STATEMENT OF REVENUES, EXPENSES, AND CHANGES UN FUND NET POSITION - PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEKNBER 30 2024 Enterprise Fund Utility Fund OPERATING REVENUES Water $ 15.025.995 Sewer 16.008.026 Penalties 203.447 Water taps 80.065 Sewer taps 12.520 Reconnect fees 44245 Total operating revenues 31,381,498 OPERATING EXPENSES Water purchases 7.128.103 Sewer treatment 8.275.751 Utility administration 545.525 Water department 2.191.107 Sewer department 1.346.891 Utility billing 1.328.808 Engineering 283.180 Combined services 773.641 Depreciation 2803810 Total operating expenses 24,736,636 Operating income 0044862 NON-OPERATING REVENUES(EXPENSES) |nventnentrevenue 1.812.289 Miscellaneous income 180.780 Interest expense (277,792) Tbta|non'operahng revenues(expenses) 1,715,277 Net income before 8ansfmrsond contributions 8360 138 TRANSFERS AND CONTRIBUTIONS Capital contributions 444.024 Impact fees 863.860 Transfers out Total transfers and contributions Change in net position 7.027.827 Net position, October 1 107070014 Net position, September 3V The accompanying notes m the basic financial statements are an integral part vf this statement. 26 1 0112812025 Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-9 STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Enterprise Fund Utility Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers $ 31,303,115 Cash payments to employees for services (2,961,352) Cash payments to other suppliers for goods and services (18,086,847) Net cash provided by operating activities 10,254,916 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Transfers to other funds (2,640,204) Net cash used in non-capital financing activities (2,640,204) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal and interest paid (1,433,642) Acquisition or construction of capital assets (6,353,852) Water and sewer impact fee revenue 863,868 Net cash used in capital and related financing activities (6,923,626) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends on investments 1,812,289 Net cash provided by investing activities 1,812,289 Net increase in cash and cash equivalents 2,503,375 Cash and cash equivalents at beginning of year 45,725,676 Cash and cash equivalents at end of year $ 48,229,051 RECONCILIATION TO STATEMENT OF NET POSITION Cash and cash equivalents $ 41,243,161 Restricted cash and cash equivalents 6,985,890 Total cash and cash equivalents $ 48,229,051 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income $ 6,644,862 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation e)pense 2,863,610 Miscellaneous income 180,780 Pension and OPEB e)pense (336,818) Effects of changes in assets and liabilities: Decrease(increase)in receivables (314,610) Decrease(increase)in inventories (10,464) Decrease(increase)in restricted receivables 221,673 Decrease(increase)in deferred outflows for pensions and OPEB 222,178 Increase(decrease)in deferred inflows for pensions and OPEB 1,527 Increase(decrease)in accounts payable 410,373 Increase(decrease)in other payables and other accruals 262,215 Increase(decrease)in compensated absences 54,143 Increase(decrease)in customer deposits 55,447 Total adjustments 3,610,054 Net cash provided by operating activities $ 10,254,916 NONCASH ITEMS Developer contributions of capital assets $ 444,024 The accompanying notes to the basic financial statements are an integral part of this statement. 27 0112812025Item 1. CITY OF WYLIE 28 El 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Wylie (the City) was incorporated in 1887. The City operates under a Council-Manager form of government as a duly incorporated home rule city as authorized under the constitution of the State of Texas, and provides the following services: public safety (police and fire), streets, water, sewer and sanitation, public improvements, culture, planning and zoning, parks and recreation, and general administrative services. The City reports in accordance with accounting principles generally accepted in the United States of America (GAAP) as established by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). The accounting and reporting framework and the more significant accounting principles and practices are discussed in subsequent sections of this Note. The remainder of the notes are organized to provide concise explanations, including required disclosures of budgetary matters, assets, liabilities, fund balance, revenues, expenditures/expenses, and other information considered important to gaining a clear picture of the City's financial activities for the fiscal year ended September 30, 2024. A. Financial Statement Presentation The basic financial statements are prepared in conformity with GASB Statement No. 34, which requires the government-wide financial statements to be prepared using the accrual basis of accounting and the economic resources measurement focus. Government-wide financial statements do not provide information by fund, but distinguish between the City's governmental activities, business-type activities and activities of its discretely presented component unit on the statement of net position and statement of activities. Significantly, the City's statement of net position includes both noncurrent assets and noncurrent liabilities of the City. In addition, the government-wide statement of activities reflects depreciation and amortization expenses on the City's capital assets, including infrastructure. In addition to the government-wide financial statements, the City has prepared fund financial statements, which use the modified accrual basis of accounting and the current financial resources measurement focus for the governmental funds. The accrual basis of accounting is utilized by proprietary funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City also presents Management's Discussion and Analysis, which includes an analytical overview of the City's financial activities. In addition, a budgetary comparison statement is presented that compares the original adopted and final amended General Fund budget with actual results. B. Financial Reporting Entity The City's basic financial statements include the accounts of all City operations. In evaluating how to define the government for financial reporting purposes, management has considered all entities for which the City is considered to be financially accountable. The City is a home rule municipality governed by an elected Mayor and six-member City Council, who appoint a City Manager. As required by GAAP, these financial statements present the City and its component units, entities for which the City is considered to be financially accountable. The discretely presented component unit is reported in a separate column in the combined financial statements to emphasize that it is legally separate from the City. 29 128_ CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLUCUES — CONTINUED B. Finmooia| ReportimgEntity—Continued Blended Component Unit The VVy|io Park and Recreation Facilities Development Corporation ("the 4B Corporation") is presented in the basic financial statements as a blended component unit of the City. The 4B Corporation's board is substantively the same as the City Council. All members of the 4B Corporation other than the board are City employees. The City Manager is the Chief Executive Operating Officer of the 4B Corporation. The purpose of the 4B Cnrporation, which is financed with a voter-approved half-cent sales tox, is to promote economic development within the City through the construction of park and recreation facilities. The 4B Corporation has a September 30 year-end. The 4B Corporation's financial budget, treasury, and personnel functions are totally integrated with the Cih/'o (thus the City has operational responsibility for the 4B Corporation). All of the 4B Corporation's financial information is presented in the basic and combining financial statements along with the notes to these financial statements. The 4B Corporation does not issue separate financial statements. Discretely Presented Component Unit The Wylie Economic Development Corporation (WEDC) is a discretely presented component unit in the combined financial statements. The governing body of the VVEDC is appointed by the City Council and the WEDC's operating budget is subject to approval of the City Council. The WEDC's board is not substantially the same as the City Council. The purpose of the VVEDC, which is financed with a voter-approved half-cent City oa|ao tax, is to aid, promote and further the economic development within the City. The WEDC is presented as a governmental fund type and has a Septamber30 year-end. Under contract with the VVEUC, the finanoia|, budget, treasury and personnel functions of the VVEDC are integrated with the City. All ofVVEDC'o financial information is presented in the combined and combining financial statements along with the notes to these financial statements. There are no separately issued financial statements of the WEDC. C. Government-Wide and Fund Financial Statements The basic financial statements include both government-wide (based on the City as a whole) and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. Governmental ootivitieo, which normally are supported by taxes and intergovernmental rev*nuoa, are reported separately from business-type aotivitiaa, which rely onfees and charges for support. Addidona||y, the primary government is reported separately from the legally separate component unit for which the primary government is financially accountable. The government-wide statement of activities demonstrates the degree to which the direct expenses nfafunctional category (Public Safety, Urban Deve|npment, etc.) or program are offset by program revenues. Direct oxpon000 are those that are clearly identifiable with a specific function or program. Program revenues include: a) charges to customers or applicants who purohaoe, use, or directly benefit from goodu, oervioeo, or privileges provided by a given function or prognam, b) grants and contributions that are restricted to meeting the operational requirements of particular function or prognam, or o) grants and contributions that are restricted to meeting the capital requirements of particular function or program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Internally dedicated resources are also reported as general revenues rather than as program revenues. 30 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLUCUES — CONTINUED C. Government-Wide and Fund Financial Statements—Continued Separate fund financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The major governmental funds are the general fund, the general obligation debt service fund, and the capital projects fund. GASB Statement No. 34 sets forth minimum criteria (percentage of assets, |iabi|ities, revenues or expend itu res/expenses of either fund category for the governmental and enterprise combined) for the determination nf major funds. The non-major funds are combined in a column in the fund financial statements. The non-major funds are detailed in the combining nooUon of the financial statements. As a general ru|e, the effect ofintorfund activity has been eliminated from the government-wide financial statements. |nterfund services provided and used are not eliminated in the process of consolidation. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first, then unrestricted resources as they are needed. D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic roauurooa measurement focus and the accrual basis of accounting, as are the proprietary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. The government-wide and proprietary fund financial statements follow the accounting sot forth by the Governmental Accounting Standards Board. Governmental fund level financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon aa they are both measurable and available. Revenues are considered to be available when they are oo||aotib|a within the current period or soon enough thereafter to pay liabilities of the current period. For this purpnoe, the government considers revenues to be available if they are collected within 80 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is inourred, as under accrual accounting. Hnwever, debt service oxpenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment isdue. The governmental fund financial statements follow the accounting set forth by the Governmental Accounting Standards Board. Property tax*a, franchise haeo, and interest associated with the current Unoa| period are all considered to be susceptible to accrual and so have been recognized as n*vanuoo of the current fiscal period. Sales taxes collected and held by the State and merchants at year-end on behalf of the City are also recognized as revenue. All other revenue items are considered to be measurable and available only when cash is received by the government. 31 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLUCUES — CONTINUED D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation— Continued Fund Accounting The following major funds are used by the City: 1. Governmental Funds: Governmental Funds are those through which most governmental functions of the City are financed. The acquisition, use and balances of the City's expendable financial resources and the related liabilities (except those accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is on determination of changes in financial pooidon, rather than on not income determination. The following is a description of the major Governmental Funds of the City: a. The General Fond is the operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating oxpendituroo, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. b. The General Obligation Debt Service Fund is used to account for the accumulation of financial resources for the payment of principal, interest and related costs on general obligation long-term debt paid from taxes levied by the City. o. The Capital Projects Fund is used to account for the acquisition or construction of capital facilities, except those being financed by proprietary funds. In addition, the City reports the following non-major governmental funds. a. 4B Sales Tax Revenue Fund accounts for sales tax monies specifically restricted for promoting economic development within the City by developing, imp|omenUng, providing and financing park and recreation projects. b. Parks Acquisition and Improvement Fund accounts for the development and improvement uf City parks. o. Fire Training Center Fund accounts for First Responder fees specifically committed for the construction of the Fire Training Center. d. Fire Development Fees Fund accounts for contributions specifically committed for use nf the fire department. e. Municipal Court Technology Fund accounts for court fines specifically restricted for improvements incourt technology. [ Municipal Court Building Security Fund accounts for court fines specifically restricted for add itiona/improvamentato court security. g. Hotel Tax Fund accounts for occupancy taxes charged tohotels. 32 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLUCUES — CONTINUED D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation— Continued h. Federal Seizure Fund accounts the City's share of forfeiture proceeds at the federal level and is restricted for law enforcement additions/improvements only. |. Judicial Efficiency Fund accounts court fines specifically restricted to improving the efficiency of the administration ofjustice. ]. Truancy Court Fund accounts for court fines restricted for the efficiency of Juvenile Court truancy cases. k. Municipal Judicial Fund accounts for fines restricted for efficiency of the municipal court. |. Local Youth Diversion Fund accounts for fines restricted for juvenile case manager services. Designed in reduce the number nf juvenile referrals tncourt. mn. 4B Debt Servine2Q05 Fund account for the accumulation of resources to be used for the payment of principal and interest on the 4B Sales Tax Revenue Bonds—Series 2005. Governmental funds with legally adopted annual budgets include the General Fund. the General Obligation Debt Service Fund, and the 4B Debt Service Fund, and all special revenue funds. 2. Proprietary Funds: Proprietary Funds are accounted for using an economic resources measurement focus. The accounting objectives are a determination of net inooma, financial poaition, and changes in cash flows. All aaaato and liabilities associated with a proprietary fund'o activities are included on its statement nfnet position. The proprietary funds are financed and operated in a manner similar to private business enterprise. The costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges. Periodic determination of revenues aarnad, oxponaoa inourrod, or net income is appropriate for capital maintananoo, public po|ioy, management oontru|, accountability or other purposes. The following ioa description of the major proprietary fund nf the City: The Utility Fund is used to account for the operations of the water distribution oyotom, wastewater pumping stations and oo||aoUon systems. The City contracts with North Texas Municipal Water District for wastewater treatment. E. Cash and Cash Equivalents The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or |euo from the date of acquisition. State statutes authorize the City to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligation, the principal of and interest on which are unconditionally guaranteed or insured by the State of Texas or the United States; (4) obligations of states, aganoieo, ooundeo, oitioa, and other pu|iUoa| subdivisions of any state having been rated as to investment quality by a nationally recognized investment rating firm and having received a rating of not less than A or its equivalent; (5) certificates of deposit by state and national banks domiciled in this state that one (A) guaranteed or insured by the Federal Deposit Insurance Corpnratinn, or its successor; or (B) secured by obligations that are described by (1), pledged with third party selected or approved by the City, and placed through a primary government securities dealer. 33 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLUCUES — CONTINUED E. CaahandCashEqoivo|mnts -Continued Investments maturing within one year of date of purchase are stated at cost or amortized cost, all other investments are stated at fair value which is based on quoted market prices. F. Inventories and Prepaid Items Inventory is valued at onot (first-in, first-out). The cost of governmental fund type inventory is recorded as an expenditure when consumed rather than when purchased. Reported inventories are equally offset by non-spendable fund ba|anoe, which indicates that they do not constitute "available, spendable resources" even though they are a component of fund balance. The City is not required to maintain a minimum level of inventory. Inventories in the Proprietary Funds consist of supplies and are recorded at the lower of cost ormarket. Prepaid balances represent payments made by the City for which benefits extend beyond 5ooa| year-end, and non-spendable fund balance is reported to signify that a portion of fund balance is not available for other subsequent expenditures. G. Receivables and Payab|os Activity between funds that are representative of lend i ng/borrowi ng arrangements outstanding at the end of the fiscal year are referred to as either ''due to/from other funds" (i.e., the current portion of intorfund loans) or "advances to/from other h/nda^ (i.e. the non-current portion of intorfund |oano). All other outstanding balances between funds are reported as "due to/from other funds."Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." Advances between fundo, as reported in the fund financial ataiemento, are offset by non- spendable fund balance in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. All trade receivables are shown net ofan allowance for unoo||eotib|os. Trade accounts receivable in excess of 60 days comprise the trade accounts receivable allowance for uncollectibles. H. Restricted Assets Certain proceeds of enterprise fund revenue bondo, as well as certain naouuroan set aside for their repayment, are o|aoaiUod as restricted assets onthe balance sheet because their use is limited by applicable bond covenants or contractual agreements. Customer deposits received for water and wastewater service are, by law, considered to be restricted assets. These balances are included in the Utility Fund. Certain deposits recorded in the general fund are restricted for investigative and other purposes. 1. Capital Assets Capital aoseto, which include proporty, p|ant, oquipmont, and infrastructure assets (e.g., nnads, bridges, sidowa|ks, and similar iiems), as well an right-to-use asoets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an iniUa|, individual onat of more than $15.000 and an estimated useful life in excess of two years. Such assets are recorded at historical onoL Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. 34 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED i Capital Assets—Continued Major outlays for capital ooaato and improvements are capitalized as projects are ounotnuob*d. |ntanaat incurred during the construction phase of capital assets ofbuoinoaa'h/po activities is included ao part of the capitalized value of the assets constructed. Capital assets of the primary government, as well as the component unito, are depreciated using the straight line method over the following estimated useful lives: Assets Years Buildings 20 - 30 Improvements other than buildings 20 ' 50 Machinery and equipment 5- 20 0ight-tn-uoo assets are amortized over the term nf the contract agreement. J. Compensated Absences |tisthe City'o policy to permit employees to 000umu|aha earned but unused vacation and sick pay benefits. /\ percentage of accrued sick leave is payable on a longevity basis at the time of termination. All vacation and sick leave io accrued when incurred in the government-wide and proprietary fund financial statements. /\ liability for these amounts is reported in governmental funds only if they have maiurod, for axamp|e, as a naau|t of employee resignations and retirements. K. Long-term Obligations In the government-wide financial statements and proprietary fund financial statements, long- term debt and other long-term obligations are reported as liabilities in the applicable governmental aotivitieo, business-type aotiviUoa, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line methud, which approximates the effaoUva interest method. Bonds payable are reported not of the applicable bond premium or discount. L000ao on refunding are deferred and amortized over the life of the new issuance or the existing debt using the effective interest method. In the fund financial otatomonts, governmental fund types recognize bond premiums and dinoounie, as well as bond issuance ouota, during the current period. The face amount ofdebt issued is reported as other financing ooun000. Premiums received on debt issuances are reported as other financing sources vvhi|* discounts on debt issuances are reported an other financing uses. |oauanua 000to, whether or not withheld from the actual debt proceeds r000ivod, any reported ao debt service expenditures. L. Pensions and Other Pmstemnp|oynmant Benefits (OPEB) For purposes of measuring the net pension liability, pension related deferred outflows and inflows of resources and pension expense, City specific information about its Fiduciary Net Position in the Texas Municipal Retirement System (TK46(S)and additions to/deductions from the City's Fiduciary Not Position have been determined on the same basis as they are reported byTK4RS. For this purposo, plan contributions are recognized in the period that compensation is reported for the omp|oyee, which is when contributions are legally duo. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 35 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 1' SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED L. Pensions and OtherPoetemnp|oymment Benefits(OPEB)-Cmntinued Information regarding the City'a Total Pension Liability and Total OpEB Liability is obtained from TyW0S through nepnha prepared for the City byTIWRS consulting actuary, Gobho| Roeder Smith & Company, in compliance with Governmental Accounting Standards Board (GASB) Statement No. 88. Accounting and Financial Reporting for Pensions and GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. M. Leases The City is a lessee for noncancellable leases of property and equipment. The City recognizes a lease liability, reported with long-term dobt, and a right-to-use |oano asset (lease aooet). reported with other capital assets, in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of$G.000ormore. At the commencement of a lease, the City initially measures the lease liability at the present value of payments oxpoohad to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease |iabi|ity, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over the shorter of the lease term or its useful life. Key estimates and judgments related to leases include how the City determines (1) the discount nahm it uses to discount the expected lease payments to present value, (2) |000a term, and (3) lease payments. • The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases. ° The lease term includes the nonoanooUab|a period of the lease. ° Lease payments included in the measurement of the lease liability are composed of fixed payments, variable payments fixed in substance or that depend on an index or nahe, purchase option price that the City is reasonably certain to exercise, lease incentives receivable from the |essor, and any other payments that are reasonably certain of being required based onan assessment of all relevant factors. The City monitors changes in circumstances that would require a romoaaunement of its |aaoeo and will romoaouro the lease asset and liability if certain changes occur that are expected to significantly affect the amount uf the lease liability. N. Deferred Outf|ovxs/|m7|mm/a of Resources In addition to aoaoto and |iabi|itieo, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred outflows and deferred inflows of neouun000. Deferred outflows of resources represents a consumption of net assets that applies to afutura period(e) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting as deferred outflows: Deferred Lmea on Refunding - these deferred outflows result from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter uf the life of the refunded or refunding debt. 36 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONTINUED N. Deferred Outflows/Inflows of Resources -Continued Pensions/ OPEB — these deferred outflows result from pension/OPEB contributions after the measurement date (deferred and recognized in the following fiscal year) and/or differences between expected and actual economic experience and changes in actuarial assumptions (amortized over the average remaining service lives of the members), and differences between expected and actual investment earnings (amortized over a closed 5-year period). Deferred inflows of resources represent the acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow or resources (revenue) until that time. The City reports certain deferred inflows related to pensions and OPEB on the government-wide statement of position and unavailable tax revenues at the fund level. Deferred inflows related to Pension/OPEB include differences between expected and actual experience and changes in the assumptions and other inputs (amortized over the average remaining service life of the members). O. Fund Balance The City has adopted the provisions of GASB Statement No. 54, Fund Balance Reporting and Government Fund Type Definitions. The objective of the statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing government fund type definitions. The statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. Fund balance classifications, under GASB 54 are Non-spendable, Restricted, Committed, Assigned, and Unassigned. These classifications reflect not only the nature of funds, but also provide clarity to the level of restriction placed upon fund balance. Fund balance can have different levels of constraint, such as external versus internal compliance requirements. Unassigned fund balance is a residual classification within the General Fund. The General Fund should be the only fund that reports a positive unassigned balance. In all other funds, unassigned is limited to negative residual fund balance. In accordance with GASB 54, the City classifies governmental fund balances as follows: Non-spendable fund balance — includes amounts that are not in a spendable form or are required to be maintained intact. (i.e., inventories, prepaid items) Restricted fund balance — includes amounts that can be spent only for the specific purposes stipulated by external resource providers either constitutionally or through enabling legislation (i.e., debt service, capital projects, economic development, municipal court security, municipal court technology, tourism). Committed fund balance — includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority (City Council). Commitments may be changed or lifted only by the government taking the same formal action (resolution) that imposed the constraint originally. (i.e., park acquisition and improvement, recreation, fire training, fire development, public arts). 37 136 ' 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED O. Fund Balance—Continued Assigned fund balance — comprises amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. The City Council has authorized the City Manager as the official authorized to assign fund balance to a specific purpose as approved by the fund balance policy. Assigned fund balance includes balances for streets, renovations, project for public safety buildings, and law enforcement. Restricted funds for law enforcement must be spent before assigned monies for law enforcement may be spent. Unassigned fund balance — is the residual classification of the general fund and includes all amounts not contained in other classifications. Unassigned amounts are technically available for any purpose. The general fund is the only fund that reports a positive unassigned fund balance. In governmental funds other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned balance in that fund. Order of Expenditure of Funds — When multiple categories of fund balance are available for expenditure, the City will start with the most restricted category and spend those funds first before moving down to the next category with available funds. Minimum General Fund Unassigned Fund Balance — It is the goal of the City to achieve and maintain an unassigned fund balance in the general fund equal to 25% of expenditures. The City considers a balance of less than 20% to be cause for concern, barring unusual or deliberate circumstances. If unassigned fund balance falls below the goal or has a deficiency, the City will appropriate funds in future budgets to replenish the fund balance based on a time- table deemed adequate by the City Council. Net Position — In the statement of net position, the amount of net position restricted for other consists of the following as of September 30, 2024: Municipal court $ 112,253 Law enforcement 281,460 Total $ 393,713 P. Adoption of New Accounting Standards GASB Statement No. 99, Omnibus 2022(GASB 99), enhances comparability in accounting and financial reporting and improves consistency of authoritative literature by addressing 1) practice issues that have been identified during implementation and application of certain GASB statements and 2) accounting and financial reporting for financial guarantees. The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective upon issuance. The requirements related to leases were implemented in the [entity short name]'s fiscal year 2022 financial statements in conjunction with GASB 87. The requirements related to PPPs and SBITAs are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. These requirements for GASB 99 were implemented in the City's fiscal year 2023 financial statements in conjunction with GASB 94 and GASB 96. The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023, and all reporting periods thereafter. These requirements for GASB 99 were implemented in the City's fiscal year 2024 financial statements with no impact to amounts previously reported. 38 El CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE1. SUMMARY OF SIGNIFICANT ACCOUNTING POLIC|ES—CONTUNUED P. Adoption mf New Accounting Standards—Continued GAS0 Statement No. 100, Accounting Changes and Error Corrections (GASQ 100), enhances accounting and financial reporting requirements for accounting changes and error corrections to provide more undorotandab|e, re|iab|a, re|ovant, oonoiotant, and comparable information for making decisions orassessing accountability. This statement 1) dofinoo accounting changes and oornaoUone of errors; 2) prescribes the accounting and financial reporting for each type of accounting change and error corrections; and 3) clarifies required note disclosures. The requirements of this statement are effective for reporting periods beginning after June 15, 2023, with earlier application encouraged. GAS13100 was implemented in the City's fiscal year 2O24 financial statements with no impact to amounts previously reported. Q. Recent Accounting Pronouncements GAS0 Statement No. 101, Compensated Absences (GAS0 101), improves the information needs of financial statements users by updating the recognition and measurement guidance for compensated absences under a unified model and amending certain previously required disclosures. The requirements of this statement are effective for reporting periods beginning after December 15. 2023, with earlier application encouraged. GAS13 101 will be implemented in the City's fiscal year 2025 financial statements and the impact has not yet been determined. GAS13 Statement No. 102' Cmdo/n Risk Disclosures (GASB 102). improves financial reporting by providing users of financial statements with essential information regarding certain concentrations of constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. The requirements of this statement are effective for reporting periods beginning after Juno 15. 2024, with earlier application encouraged. GASB 102 will be implemented in the City's fiscal year 2025 financial statements and the impact has not yet been determined. GAS13 Statement No. 103, Financial Reporting Model Improvements(GASB 103), improves key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government's accountability. This statement also addresses certain application issues. The requirements of this statement are oReobvo for reporting periods beginning oDor June 15. 2025, with earlier application encouraged. GASB 103wiU be implemented in the City'aUsna| year 202Sfinancial statements and the impact has not yet been determined. GAS0 Statement No. 104' D/aokooun» of Certain Capita/ Assets (GAS0 104). establishes requirements for certain types of capital assets to be disclosed separately in the capital assets note disclosures. It also establishes requirements for capital anaoto held for aa|o, including additional disclosures for those capital assets. The requirements of this statement are effective for reporting periods beginning after June 15, 2025, with earlier application encouraged. GASB 104 will be implemented in the City'nfisna| year202S financial statements and the impact has not yet been determined. R. Subsequent Events The City has evaluated all events or transactions that occurred after September 30. 2024 up through January 22. 2025. the date the financial statements were issued. 39 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 2. CASH AND INVESTMENTS At year end, the carrying amount of the City's deposits was $117,837,201 and the bank balance was $118,167,690. All of the bank balances were covered by Federal deposit insurance and collateralized by the pledging financial institution's City's safekeeping account at the Federal Reserve or held by a third party custodian. The custodian serves contractually as the City's agent. Cash and investments as of September 30, 2024 consist of and are classified in the accompanying financial statements as follows: Statement of net position: Primary Government Cash and cash equivalents $ 132,325,256 Restricted cash and cash equivalents 7,007,596 Total Primary Government 139,332,852 Component Unit Cash and cash equivalents 13,387,901 Total cash and investments $ 152,720,753 Cash on hand $ 59,517 Deposits with financial institution 117,837,201 Investments 34,824,035 Total cash and investments $ 152,720,753 The table below identifies the investment types that are authorized for the City by the Public Funds Investment Act. (Government Code Chapter 2256)The table also identifies certain provisions of the City's investment policy that address interest rate risk, credit risk, and concentration of credit risk. Maximum Maximum Authorized Maximum Percentage Investment Investment Type Maturity of Portfolio In One Issuer U.S. Treasury obligations 5 years 100% None U.S. Agency obligations 5 years 100% None Certificates of deposit 18 months 25% None Direct repurchase agreements 2 years 100% None Investment pools 90 days None None Disclosures relating to interest rate risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest rates. In accordance with its investment policy, the City manages its exposure to declines in fair value by limiting the weighted average maturity of its portfolio to less than three years. 40 139 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 2' CASH AND INVESTMENTS —CONTINUED Disclosures relating to interest rate riek—Continued Aoof September 30. 2U24. the City had the following investments: Weighted Average Investment Type Amount Maturity lexxPoo| $ 17.114.998 28Deys TexSbyr 17,709039 26Daya D|adoeunea relating to credit risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below isthe minimum rating required by (vvhana applicable) the Public Funds Investment Act, the Cih/'n investment po|ioy, or debt agreements, and the actual rating aoof year-end for each investment type. Minimum Rating as Legal of Year Investment Type Amount Rating End lexPoo| $ 17.114.006 N/A /VV\ m lexSbor 17,700030 N/A AAA'm Concentration of credit risk The Cib/'o investment policy does not allow for an investment in anyone issuer (other than investment pools) that is in excess of five percent of the fair value of the City's total investments. Custodial credit risk Custodial credit risk for deposits is the risk that, in the avant of the failure of a depository financial inadtudon, a government will not be able to recover its deposits or will not be able to recover oo|iatana| securities that are in the possession of an outside party. The custodial credit risk for investments in the risk that, in the event of the failure of the oountarparty to a tnonoaotion, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The Public Funds Investment Act does not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The Public Funds Investment Act requires that a financial institution secure deposit made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the oo||ateny| pool must equal at least the bank balance |eoe the FDIC insurance at all times. 41 0112812025 Item 1. CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 2' CASH AND INVESTMENTS —CONTINUED Cuatodim| oreditrimb—Continued The City requires all deposits to be covered by Federal Depository Insurance Corporation (FDIC) insurance and/or collateralized by qualified securities pledged by the City's depository in the City's name and held by the depository's agent. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. GASB Statement No. 72, Fair Value Mmoounannmnt and Application provides a framework for measuring fair value which establishes a three-level fair value hierarchy that describes the inputs that are used to measure assets and liabilities. ° Level 1 inputs are quoted prices (unad]ueted) for identical aoaeia or liabilities in active markets that a government can access at the measurement date. ° Level 2 inputs are inputs—other thanquoted prices included within Level 1-- hat are observable for an asset nrliability, either directly nrindirectly. p Level 3 inputs are unobservable inputs for an asset orliability. The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. If price for an identical asset or liability is not observable, a government should measure fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. If the fair value of an asset or a liability is measured using inputs from more than one level of the fair value hiorarnhy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement. The City has no recurring fair value measurements. As of September 30. 2024. the City deposits with financial institutions in excess of federal depository insurance limits were fully collateralized. The City is a voluntary participant in ToxPuu|. The State Comptroller of Public Accounts oxoroiaoo responsibility ovarTaxPuo|. Oversight includes the ability to significantly influence openations, designation of managomont, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both participants in TexPool and other persons who do not have a business relationship with Texpon|. ToxPnn| operates in a manner consistent with the SEC's Rule2A7 of the Investment Company Act of 1940. Texpnn| uses amortized cost rather than the fair value to report net assets to compute share prices. A000rding|y, the fair value of the position in Toxpoo| is the same as the value ofTexPno| shares. There are no significant limitations or restrictions on participant withdrawals. TexStar in administered by First Southwest Asset Management, Inc. and JPK4organ Chase. Together these organizations bring to the ToxStar program the powerful partnership of two leaders in financial aorvioao with a proven and noted track record in local government investment pool management. TexStarioa local government investment pool created under the |ntor|noa| Cooperation Act specifically tailored to meet Texas state and |noa| government investment objectives of preservation of principal, daily |iquidity, and competitive yield. TexStar uses amortized costs rather than fair value to report net position to compute share prices. Accordingly, the fair value of the position in TexStar is the same as the value of TexStar shares. There are no significant limitations or restrictions on participant withdrawals. 42 0112812025 Item 1. CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 3' PROPERTY TAXES The City's property tax is levied each October 1 on the assessed value listed as of the prior January 1 for all real and certain personal property located within the City. Appraised values are established by the Collin County Central Appraisal District at 10096 of estimated market value and certified by the Appraisal Review Board. The aooenoad value upon which the tax year 2024 levy was based was $7.485.194.207. Taxes are due on October 1 and are delinquent after the following January 31. The City is permitted by Article X|, Section 5 of the State of Texas Constitution to levy taxes up to $2.50 per $100 of assessed valuation for general governmental sorvioes, including the payment of principal and interest on general obligation long-term debt. The combined tax nahn to finance general governmental services including the payment of principal and interest on long-term debt for the year ended September 30. 2024 was $0.538882 per$100of assessed valuation. In Toxaa, countywide central appraisal districts are required to aaoaae all property within the appraisal district on the basis of 10096 of its appraised value and are prohibited from applying any assessment ratios. The value of property within the appraisal district must be reviewed every five years; however, the City may, at its own expense, require annual reviews of appraised values. The City may challenge appraised values established by the appraisal district through various appeals and. if necessary, legal action. Under this legislation, the City continues to set tax rates on City property. Hnvvevor, if the no new revenue tax rate, excluding tax rates for bonds and other contractual nb|igabono, adjusted for new improvements, exceeds the nahn for the previous year by more than 3.5Y6. it triggers an automatic election to determine whether to limit the tax rate to no more than 3.5% above the tax rate of the previous year. NOTE 4. RECEIVABLES Yearend receivables balances for the City'e individual major funds and nonmajor funds in the aggrogaie, including the applicable allowances for unoo||ectib|o aoonunte, are as follows: Governmental Activities Business-Type General Non Major Obligation Debt Governmental Governmental Funds General Service Funds Total utility Receivables Property taxes $ 416.502 $ 144.753 $ ' $ 501.335 $ - Franchise taxes 1.088.080 1.098.080 Sales taxes 1.717.426 848.372 2.505.788 x000uma 824.003 - 107 924910 7,530.120 Other Gross receivables 4,820.610 144,753 810,969 5.876,332 7,920.451 L000 allowance Net total receivables The Enterprise Fund accounts receivable balance includes unbi||od charges for services rendered of$2.825.851at September 30. 2O24. Receivables in the discretely presented component unit consist of $848.372 of sales taxes receivable due from the State, $717.000 in loans receivable from private businesses, and $400 of miscellaneous receivables. If certain contractual obligations are met by some of these private businesses at a future date, a portion and/or all of the amounts owed from the private businesses may beforgiven. 43 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 5. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2024 was as follows: Primary Government Beginning Ending Balance Increases Decreases Transfers Balance Governmental activities: Capital assets not being depreciated/amortized: Land $ 44,009,768 $ 1,756,954 $ $ - $ 45,766,722 Other non-depreciable assets 1,231,294 29,900 55,100 1,316,294 Construction in progress 6,519,899 14,969,636 (522,057) 20,967,478 Total capital assets,not being depreciated/amortized 51,760,961 16,756,490 (466,957) 68,050,494 Capital assets being depreciated/amortized: Buildings 74,286,473 848,711 57,180 75,192,364 Improvements other than buildings 235,304,405 4,014,645 409,777 239,728,827 Right-to-use asset-machinery and equipment 138,809 219,282 (127,675) - 230,416 Machinery and equipment 20,046,782 1,854,482 (27,611) - 21,873,653 Total capital assets being depreciated/amortized 329,776,469 6,937,120 (155,286) 466,957 337,025,260 Less accumulated depreciation/amortization for: Buildings (23,153,639) (2,471,610) - (25,625,249) Improvements other than buildings (121,730,788) (7,860,456) - (129,591,244) Right-to-use asset-machinery and equipment (120,052) (67,403) 127,675 - (59,780) Machinery and equipment (13,702,378) (1,067,213) 27,611 (14,741,980) Total accumulated depreciation/amortization (158,706,857) (11,466,682) 155,286 (170,018,253) Total capital assets being depreciated/amortized,net 171,069,612 (4,529,562) 466,957 167,007,007 Governmental activities capital assets,net $222,830,573 $ 12,226,928 $ $ $235,057,501 Beginning Ending Balance Increases Decreases Transfers Balance Business-type activities: Capital assets not being depreciated: Land $ 101,045 $ - $ - $ - $ 101,045 Construction in progress 4,247,062 5,615,306 (1,272,988) 8,589,380 Total capital assets,not being depreciated 4,348,107 5,615,306 (1,272,988) 8,690,425 Capital assets being depreciated: Buildings 3,956,304 - - 3,956,304 Water system 57,856,748 220,883 1,272,988 59,350,619 Sewer system 45,496,774 444,024 - - 45,940,798 Machinery and equipment 3,134,780 517,663 - 3,652,443 Total capital assets being depreciated 110,444,606 1,182,570 - 1,272,988 112,900,164 Less accumulated depreciation for: Buildings (1,478,771) (132,711) - - (1,611,482) Water system (21,429,038) (1,359,580) - (22,788,618) Sewer system (19,928,833) (1,097,701) - - (21,026,534) Machinery and equipment (2,135,000) (273,618) (2,408,618) Total accumulated depreciation (44,971,642) (2,863,610) (47,835,252) Total capital assets being depreciated,net 65,472,964 (1,681,040) - 1,272,988 65,064,912 Business-type activities capital assets,net $ 69, 221,071 $ 3,934,266 $ - $ - $ 73,755,337 44 143 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 5' CAPITAL ASSETS —CONl[UNUED Depreciation and amortization expense was charged to functions/programs of the primary government aofollows: Governmental Activities: General government $ 2.388.275 Public safety 1.288.535 Streets 6.213.121 Community service 1,576,751 Tota|daprooiation/anxorUzaUonexpenae- governmental activities 0uaineoa'h/peaoUvidoo: Water and Sewer Construction Commitments The Oh/ has active construction projects as of September 30. 2024. The projects include construction, park improvements, and drainage improvements. Commitments for construction in progress are composed of the following: Funding Project Budget Remaining Project Source Appropriation Spent-to-date Commitment McMillen Road (/). (C). (D) $ 26.890.000 $ 7.180.128 $ 19.703.872 Stone Road Phase 3(East FK4544) (A). (C) 14.800.000 3.488.181 11.301.819 Park Boulevard (A). (C). (D) 12.000.000 1.811.105 10.108,805 Eubanks Road (E). (G) 2.011.000 543.947 1.407053 Dog Park&Splash Pad (B) 3,50000 3,320,286 179,714 Ballard Elevated Storage Tanks ({). (H) 8.188.000 7,041.162 246.838 Pump Generators (F) 1342000 1237721 104279 (A)General Obligation Bonds (D) Future Bonds Issuances (G) Impact Fees (B)GFFB Community Investment (E) NlMWD Interlocal Agremmar(H) Certificates ofObligation (C)County Proceeds (F) Utility Fund Revenue 45 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 6. TRANSFERS AND INTERFUND RECEIVABLES AND PAYABLES Transfers are used to provide funds for debt service, contributions for capital construction, cost allocations and other operational costs as determined by the City's annual budget. Transfers between funds during the year were as follows: Transfer In Transfer Out Amount Purpose General fund Utility fund 2,640,204 To cover indirect costs associated\Mth utility fund operations General fund Nonmajor governmental funds 34,200 To cover costs associated with City events To cover costs associated with community investment and infrastructure Capital projects fund Nonmajor governmental funds 222,065 To cover annual debt service payments and to cover costs associated with new Nonmajor governmental funds Nonmajor governmental funds 465,000 infrastructure in the Fire Training Center Fund Total $ 3,361,469 NOTE 7. UNEARNED REVENUE/DEFERRED INFLOWS OF RESOURCES Governmental funds report deferred inflows of resources in connection with receivables for revenue that is not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned (unearned revenue). At the end of the current fiscal year, the various components of unearned revenue and deferred inflows of resources reported in the governmental funds were as follows: General Non major General Obligation Capital Governmental Fund Debt Service Projects Fund Funds Total Deferred inflows of resources: Property taxes $ 379,000 $ 131,657 $ $ $ 510,657 Court fines 196,923 - 196,923 Franchise fees 974,571 - 974,571 Total $ 1,550,494 $ 131,657 $ $ - $ 1,682,151 Unearned revenue: Advance construction payment $ - $ - $ 7,409,432 $ - $ 7,409,432 Grant funding 314,751 - 314,751 Recreation center memberships - - 55,042 55,042 Total $ 314,751 $ - $ 7,409,432 $ 55,042 $ 7,779,225 46 145 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 8' LONG-TERM DEBT General Obligation Bonds, Combination Tao and Revenue Bonds, Financed Purchases Payable and Leases The City of Wylie ioouao general obligation bonds and combination tax and revenue bonds and enters into financed purchase and lease agreements to provide funds for the acquisition and construction of major capital facilities and equipment. Financed purchase agreements have been entered into for equipment purchased for governmental activities and for a water meter project for business-type activities. These issues are direct obligations and pledge the full faith and credit of the City. Final Interest Business- General 1 Maturity _ $7.4OU.OUO Series 2013 Refunding 2025 1.50 3.0OY6 $ 825.000 $ $21.24O.00O Series 2O15 Refunding 2027 2.00-5.00Y6 7.000.000 - $34.25O.00O Series 2O10 Refunding 2028 2.00-5.00Y6 13.050.000 1.445.000 $4.855.0OO Series 2021 Refunding 2028 3.00-4.00Y6 2.830.000 - $12.005.000 Series 2O22 2042 3.00-4.00Y6 11.085.000 - Refunding&Improvement $10.O10.UO0 Series 2O23 2043 4.00 5.00Y6 15.500.000 General Obligation Bonds Total General Obligation Bonds 47 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 8' LONG-TERM DEBT—CONTINUED General Obligation Bonds, Combination Tax and Revenue Bonds, Financed Purchases Pmyab|eamdLeamee-Continued Final Interest Business- Combination Maturity Rates Governmental Type �� $7.175.00U Series 2O17 Improvements 2837 2.00'4.00Y6 $ - $ 5.725.080 $O.5UU.008 Series 2O1D Improvements 2830 1.75'3.375% 6.045.000 - $5.31U.008 Series 2O21 Improvements 2841 1.50'4.00Y6 4775,000_ - Total Combination Tax and Revenue Bonds �$_11,420,000_ �$_ 5,725,000 Financed Purchases The City reports one financed purchase outstanding for business typo activities used for the City's meter replacement project. The City entered into a financed purchase agreement nn June 3O. 202O for $3.333.G87. Principal and interest payments of $370.587 are due on K4oroh 1 starting in 2021 until 2030. The carrying amount of the aeoata acquired through financed purchases by business- type activities at September 30, 2024 was$2,068,643. Final Interest Business- Financed Purchases _1Maturity Rates Governmental Type Meter Project Replacement 2030 2.10% 2008043 Total Financed Purchases Leases The City has entered into lease agreements as a lessee. The leases allow the right to use copiers and postage machines over the term of the leases. The City is required to make monthly payments at its incremental borrowing rate or the interest rate stated or implied within the leases. The lease rate, term and ending balance are osfollows: 48 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 8' LONG-TERM DEBT—CONTINUED General Obligation Bonds, Combination Tax and Revenue Bonds, Financed Purchases Pmyab|eamdLeamee-Continued Final Interest Liability at Ending Governmental Acti\Aties-Leases Maturity Balance Copiers 2028 1.58% $ 218.282 $ 170.024 Postage machine 2025 2.04% 11,134 1042 Changes |n Long-term Liabilities: A summary oflong-term debt transactions, including current portion, for the year ended September 30. 2024. iaaafollows: Amount aeomn/no snumo Due within �Balance Additions Reductions Balance One year Governmental activities: General obligation bonds y 59.620.000 a $ (7.470.000) e2.150.000 ar.u*u.000 Combination tax and revenue bonds 11.980.000 (*oo.uuo) 11.*20.000 585,000 unammmrou bond premium 6,283,325- �_ (\05x,588) 5,225,737- Total bonds payable 7/.883.325 (o.uor.*uu) 68,795,737 8,450,000 Financed purchases payable 82.012 (82.012) Leases 19.290 219.282 (sv.00*) 171.666 55,882 Compensated absences 3.*53.354 2.16*.823 (1.082.412) *.aos.rus 1.*89.258 opsanamuty *uo.000 65,393 546.086 Net pension liability --19,036,800 -----__�—' -- (2�68,513) --15,268,287' ------�-- Total governmental aoowuon $100,955,474 $ 2,449,498� $ 89,317,541 $9,995,140 Amount a,mmn/no snumo nu*Wmm _Balance - _Additions Reductions - _Balance One year auomoos-tynoaoow000: General obligation bonds $ /.uuo.000 $ - $ (435.000) 1.445.000 $ 460,000 Combination tax and revenue bonds 6.06e.000 - (340.000) 5,725,000 350,000 unamomzou bond premium ----401,556L -------�-_ ---- (I1,476) ----330,080. — -------- rma/mmuonaveule 8.346.556 - (846.4e) 7,500,080 810.000 Financed purchases payable 2,388,988 (000.o^n) 2.068.643 327,083 Compensated absences 315.219 108.286 (5*.1*3) 369,362 125.566 mpsanomnty ^o.un 6,399 *e.*m Net pension liability __-1,731,502 �_. x342,(67L __-1,38g8,7I5- Total business-type acownes $ 12,825,536� $ 114,685 __L_(L563,7311 $ 11,376,490 $1,262,649 . 49 0112812025 Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 8. LONG-TERM DEBT-CONTINUED Changes in Long-term Liabilities -Continued The annual aggregate maturities for each long-term liability type are as follows: General Obligation Bonds Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2025 $ 7,865,000 $ 2,145,675 $ 10,010,675 $ 460,000 $ 60,750 $ 520,750 2026 7,860,000 1,781,675 9,641,675 480,000 37,250 517,250 2027 8,245,000 1,402,225 9,647,225 505,000 12,625 517,625 2028 8,875,000 1,009,150 9,884,150 - - - 2029 2,610,000 755,075 3,365,075 2030-2034 5,045,000 2,926,125 7,971,125 - 2035-2039 6,155,000 1,685,675 7,840,675 2040-2043 5,495,000 413,475 5,908,475 - - - Total $ 52,150,000 $ 12,119,075 $ 64,269,075 $ 1,445,000 $ 110,625 $ 1,555,625 Combination Tax and Revenue Bonds Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2025 $ 585,000 $ 328,087 $ 913,087 $ 350,000 $ 191,119 $ 541,119 2026 605,000 304,287 909,287 360,000 176,919 536,919 2027 630,000 279,587 909,587 370,000 162,319 532,319 2028 650,000 253,987 903,987 385,000 147,219 532,219 2029 680,000 229,537 909,537 400,000 131,519 531,519 2030-2034 3,785,000 818,715 4,603,715 2,265,000 450,070 2,715,070 2035-2039 3,820,000 279,587 4,099,587 1,595,000 81,943 1,676,943 2040-2044 665,000 11,681 676,681 Total $ 11,420,000 $ 2,505,468 $ 13,925,468 $ 5,725,000 $ 1,341,108 $ 7,066,108 Financed Purchases Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2025 $ $ $ $ 327,083 $ 43,514 $ 370,597 2026 333,963 36,634 370,597 2027 340,988 29,609 370,597 2028 348,161 22,436 370,597 2029 355,485 15,113 370,598 2030 362,963 7,635 370,598 Total $ $ $ $ 2,068,643 $ 154,941 $ 2,223,584 Leases Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2025 $ 55,882 $ 2,302 58,184 $ $ $ 2026 55,104 1,428 56,532 2027 55,977 555 56,532 2028 4,703 8 4,711 Total $ 171,666 $ 4,293 $ 175,959 $ $ $ Compensated Absences Compensated absences represent the estimated liability for employees' accrued sick and vacation leave for which employees are entitled to be paid upon termination. The retirement of this liability is typically paid from the General Fund and Enterprise Funds based on the assignment of an employee at termination. 50 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 8' LONG-TERM DEBT—CONTINUED Net Pension Liability/OPEB liability The general fund has typically been used to liquidate governmental activities' pension and OPEB liabilities. 0|scratoh/ Presented Component Unit—Wylie Economic Development Corporation (0EDC) The following is a summary ofVVEDC long-term transactions for the year ended September 30. 2024: Balance Balance Due Within Description _-9/30�0��_ | — One,Year -- Loans payable $15.482.184 $ $ (000.090) $ 14.882.088 $ 025.254 Compensated Absences 47.804 33.053 (16.527) 04.330 32.301 OPEB|iabi|ity 5.892 801 ' 6.893 - Net pension liability 233,324_ - __ (46,189)_ 187135 - Total long-term liabilities VVEUC Loans Payable anof September 3O. 2024 are aefollows: Description Balance $3U0.U00. payable kz bank, made September 2O10. payable in monthly installments of$3.108. $ 79.090 including interest at4.50%.through final payment in December 2820. $O.1O0.000. payable to bank, made October 2021. payable in monthly installments of$40.840 7.248.325 through October 2O41. including interest at3.40% *8.1U0.UUU. payable 0u bank, made August 2U22. payable in monthly installments of$52.817 7.556.077 through July 2U42. including interest ak4.8U% Annual debt service requirements to maturity for VVEDC debt is: Year Principal Interest Total 2025 $ 625.254 $ 608.744 1.231.998 2026 651.403 580.504 1.231.007 2027 650.457 553.550 1.204.018 2029 688.017 538.854 1.208.071 2029 895.880 511.108 1.207.094 2030'2034 3.843.485 2.020.874 5.073.430 2035-2039 4.847.479 1.091.438 5.938.917 2040-2042 2799947 182543 2862480 Total 51 CITY OF WYLIE' TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30 2024 NOTE 9' PENSION PLAN A. Plan Description The City participates as one of 934 plans in the defined benefit cash-balance plan administered by the Texas Municipal Retirement System (TIVIRS). TK4RS is statewide public retirement plan created by the State of Texas and administered in accordance with the TIVIRS Aot, Subtitle G. Title 8, Texas Government Code (the TK40S Act) as an agent multiple-employer retirement system for employees of Texas participating cities. The TK4F<S Act places the general administration and management nfTyWRS with a six-member Governor-appointed Board of Trustees; however, TK40S is not fiscally dependent on the State of Texas. TK4FlS issues a publicly available annual comprehensive financial report (Annual Report) that can be obtained at . All eligible employees uf the City are required to participate inTK4R8. B. Benefits Provided TK4RS provides retirement, disability, and death benefits. Benefit provisions are adopted bythe governing body of the City, within the options available in the state statutes governing TIVIRS. At retirement, the yWember'n benefit is calculated based on the sum of the K4ember's oontributions, with interest, and the city-financed monetary credits with interest. The retiring Member may select one of seven monthly-benefit payments options. Members may also choose to receive a portion of their benefit an a lump sum distribution in an amount equal to 12. 24. or 36 monthly paymenta, which cannot axooad 7596 of the mombur'o deposits and interest. At the date the plan began, the City granted monetary credits for service rendered bofuna the plan began of o thonneUoa| amount at least equal to two times what vvnu|d have been contributed by the emp|oyee, with intorest, prior to establishment of the plan. Monetary credits for service since the plan began are a percent (100Y6. 150%. or 200%) of the employee's accumulated contributions. In addition. the City can gnant, as often as annua||y, another type of monetary credit referred to as an updated service credit which is a theoretical amount whioh, when added hn the employee's accumulated contributions and the monetary credits for service since the plan began, would be the total monetary credits and employee contributions accumulated with interest if the current employee contribution rate and city matching percent had always been in existence and if the employee's salary had always been the average of his salary in the last three years that are one year before the effective date. At nednament, the benefit is calculated as if the sum of the employee's accumulated contributions with interest and the employer-financed monetary credits with interest were used to purchase an annuity. Members can retire at ages SO and above with 5 or more years of service or with 20 years of service. /\ member isvested after 5years. The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TyWF<S and within the actuarial constraints also in the statutes. 52 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 9' PENSUONPLAN — CONTINUED B. BmnefibsProvided—Cmntinued At the December 31. 2023 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits 145 Inactive employees entitled to but not yet receiving benefits 282 Active employees 300 707 C. Contributions Member contribution rates in TK40S are either 596. 696. or7Y6 ofK4ombor's total cnmpensahon, and the city matching percentages are either 10096. 150%. or2OO96. both as adopted by the governing body of the city. Under the state law governing TK4RS, the contribution rate for each oih/ is determined annually by the aotuary, using the Entry Age Normal (EAN) actuarial cost method. The City'a contribution rate is based on the liabilities created from the benefit plan options selected by the City and any changes in benefits or actual experience over time. Employees for the City were required to contribute 7.0% of their annual compensation during the fiscal year. The contribution rates for the City were 14.0896 and 15.3096 in calendar years 2023 and 2024. respectively. The City'o contributions to TK8RS for the year ended September 30. 2024 (including $50.472 of contributions byVVEDC) were $5.047.103 and were equal tn the required contributions. D. Net Pension L|ob||ih/ The City's Net Pension Liability (NPL) vvas measured asof December 31. 2023, and the Total Pension Liability (TPL) used to calculate the NPLvvao determined by an actuarial valuation as of that date. Actuarial Assumptions: The Total Pension Liability in the Deoember31. 2023 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5U% per year Overall payroll growth 2.75% per year, adjusted down for population declines, if any Investment Rate ofReturn 6.75% Actuarial cost method Entry Age Normal Amortization Method Level percentage ofpayroll; o|onod 53 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 9' PENSUONPLAN — CONTINUED D. NedPeneionLimbi|ity—Continued Salary increases are booed on a service-related table. Mortality rates for active members are based on the PUB(10) mortality tables with 110% tho Public Safety table used for males and 100% of the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. Male rates are multiplied by 103% and female rates are multiplied by 10596. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by the most recent Scale MP-2021. to account for future mortality improvements. For disabled annuitanto, the same mortality tables for healthy retirees are used with a 4- year set-forward for males and a 3-year set-forward for females. In addition. a 3.596 and 3.096 minimum mortality rate is applied for males and foma|ee, reopaotiva|y, to naOaoi the impairment for younger members who become disabled. The rates are projected on a h/||y generational basis by Scale K4P-2021 to account for future mortality improvements subject tothe 3.0% floor. The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TK4RS over the four-year period from December 31. 2018 to Dooember31. 2022. The assumptions were adopted in 2023 and first used in the December 31. 2023 actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on Mortality Experience Investigation Study covering 2009thrnugh 2011 and dated December 31, 2013, Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income to satisfy the short-term and long-term funding needs ofTyWRS. The long-term expected rate of return on pension plan investments was determined by best estimate ranges of expected returns for each major asset class. The long-tern expected rate of return is determined by weighting the expected return for each major asset class by the respective target asset allocation percentage. The target allocation and best estimates of arithmetic nna| rates of return for each major asset class in fiscal year 2024 are summarized in the following table: Long-Term Expected Real Target Rate ofReturn Asset Class Allocation Global equity 35.0% 6.796 Core fixed income 6.0Y6 4.796 Non'oorofixed income 20.0% 8.096 Other public/private mkts 12.0% 8.096 Real estate 12.096 7.696 Hedge funds 5.0Y6 6.496 Private equity 10.0% 11.696 Total 100.0% 54 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 9' PENSUONPLAN - CONTANUED D. NedPeneionLimbi|ity—Continued Discount Rate The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that Member and employer contributions will be made at the rates specified instatute. Based nn that assumption, the pension p|an's Fiduciary Not Position was projected to be available to make all projected future benefit payments of current active and inactive members. Therefore, the long-term expected rate nfreturn on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. Changes in the Net Pension Liability Increase (Decrease) Total Plan Net Pension Fiduciary Pension Liability Not Position Liability Balance cd12/31/22 $ 108.077.387 8 87.075.741 $ 21.001.826 Changes for the year: Service cost 5.218.765 - 5.218.785 |nborent 7.350.172 - 7.350.172 Change of benefit terms (1.057.583) - (1.057.583) Difference between expected and actual experience 1.257.257 - 1.257.257 Changes ofassumptions (259.608) - (250.608) ContribuUona- emp|oyar - 4.488.567 (4.468.567) ContribuUona- emp|oyae - 2.048.348 (2.048.348) Net investment income - 10.214.786 (10.214.788) Benefit payments, including refunds of employee contributions (3.275.461) (3.275.481) - Administrative expense - (64.777) 64.777 Other changes - 452 Net Changes 0233542 13391011 Balance at12/31/23 55 0112812025 Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 9. PENS|ONPLAN -CONT|NUED E. Pension Expense and Deferred OutOmvva of Resources and Deferred |mflmxvs of Resources Related toPensions Sensitivity ofthe Net Pension Liability to Changes inthe Discount Rate The following presents the net pension liability of the Cih/, calculated using the discount rate of6.75%. as well as what the City'n not pension liability vvuu|d be if it were calculated using a discount naha that is 1 percentage-point |nvvor (5.7596) or 1 percentage-point higher (7.7596) than the current rate: 1% Decrease 196Increase in Discount Discount in Discount Rate Rate Rate City $ 35.513.627 $ 16.657.022 $ 1.378.836 VVEDC 388981 187135 15500 Total Pension Plan Fiduciary Net Position Detailed information about the pension p|an'n Fiduciary Net Position is available in the Schedule of Changes in Fiduciary Not Position, by Participating City. That report may be obtained at . For the year ended September 30. 2024. the City recognized pension expense of $1.304.G84 (including $15.518 recognized byVVEDC). Ad September 30. 2024. the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: city WEDC Total oxfe,,ou oxfe,,ou onfe,mu oefmmu oefm^m oxfenou Outflows of /"flowsm Outflows of Inflows of Outflows of Inflows of Resources Resources —Resources Resources Resources _Resources- Differences between v>peteuand actual economic experience $ 1.425.635 y *m.mw y 16.016 y s.*ro y 1.**1.651 m e2.910 Changes m actuarial assumptions 29.783 xus 30.118 Difference between projected and actual investment earnings 2.209.890 24.827 2.234.717 Contributions subsequent mthe measurement date --3,698,399 --- --__41,550_ -----_ -- -_3,739,949 - Total $L2�63,707' $L�48I,434- $L-�82,I2L -$---5,476 $ I�46,435- $L-492,910- 58 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 9. PENSION PLAN —CONTINUED E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions—continued The $3,739,949 reported as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date will reduce the net pension liability during the year ending September 30, 2025. The other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Fiscal Year Ended Sept. 30: City WEDC Total 2025 $ 847,647 $ 9,523 $ 857,170 2026 926,479 10,409 936,888 2027 1,997,791 22,444 2,020,235 2028 (626,483) (7,038) (633,521) 2029 32,440 364 32,804 Total $ 3,177,874 $ 35,702 $ 3,213,576 Allocations The City's net pension liability, pension expense, and deferred outflows of resources related to TMRS have been allocated between governmental activities, business-type activities, and the discretely presented component unit using a contribution-based method. NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN A. Plan Description Texas Municipal Retirement System ("TMRS") administers a defined benefit group-term life insurance plan known as the Supplemental Death Benefits Fund ("SDBF"). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group-term life insurance coverage for their active members, including or not including retirees. Employers may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before November 1 of any year to be effective the following January 1. The City has elected to participate in the SDBF for its active members including retirees. As the SDBF covers both active and retiree participants, with no segregation of assets, the SDBF is considered to be an unfunded single-employer OPEB plan (i.e., no assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75)for City reporting. 57 156 '' 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN —CONTINUED B. Benefits Provided The death benefit for active employees provides a lump-sum payment approximately equal to the employee's annual salary (calculated based on the employee's actual earnings, for the 12-month period preceding the month of death). The death benefit for retirees is considered an other postemployment benefit("OPEB")and is a fixed amount of$7,500. At the December 31, 2023 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees currently receiving benefits 87 Inactive employees entitled to but not yet receiving benefits 38 Active employees 390 515 C. Contributions The member city contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments for the upcoming year. The intent is not to pre-fund retiree term life insurance during employees' entire careers. Contributions are made monthly based on the covered payroll of employee members of the participating member city. The contractually required contribution rate is determined annually for each city. The rate is based on the mortality and service experience of all employees covered by the SDBF and the demographics specific to the workforce of the city. There is a one-year delay between the actuarial valuation that serves as the basis for the employer contribution rate and the calendar year when the rate goes into effect. The funding policy of this plan is to assure that adequate resources are available to meet all death benefit payments for the upcoming year. The retiree portion of contribution rates to the SDBF for the City was 0.04% in calendar years 2023 and 2024. The City's contributions to the SDBF for the year ended September 30, 2024 (including $56 of contributions by WEDC) were $5,617 and were equal to the required contributions. D. Total OPEB Liability The City's Total OPEB Liability (TOL) was measured as of December 31, 2023 and was determined by an actuarial valuation as of that date. 58 157 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE10' OTHER POST-EMPLOYMENT BENEFUTS (OPEB) PLAN —CONTUNUED E. Actuarial Assumptions The Total DPEQ Liability in the December 31. 2823 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.50% per year Salary increases 3.0O%to11.8b% including inflation Discount rate 3.77% Retiree's share of benefit-related costs $0 Administrative expenses All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements ofGASBStatement No. 88. Mortality rates-service retirees 201Q Municipal Retirees of Texas Mortality Tables. Male rates are multiplied by 10396 and female rates are multiplied by 105%.Tho rates are projected ona fully generational basis by the most recent Scale k4P-2U21 (wriUh immediate oonvergmnoa). Salary increases were based on a service-related table. Mortality rates for post-retirement were based nn the 2018 Municipal Retirees ofTexas Mortality Tables. The rates are projected nnafully generational basis by scale UK4P. Actuarial assumptions used in the December 31, 2023 valuation were based on the results of an actuarial experience study for the period ending December 31. 2O22. The discount rate used to measure the Total OPE0 Liability was 3.7796 and was based on the Fidelity |ndex'a ^20-Yaar Municipal GO AA Index" rate as of December 31. 2023. This was a 0.28% decrease from the 4.05% discount rate used in the December 31. 2022valuation. F. Changes in Total OPEB Liability Total opEB Liability Balance eL1281/2O22 $ 530.308 Changes for the year: 3orvoaoost 32.053 Interest on total OPEBliability 21.880 Difference between expected and actual experience (1.540) Changes of assumptions or other inputs 31.390 Benefit payments (11\656) N$ohangee 72,143- Balance aL12/31/23 Total OPEB Liability aua Percentage of Covered Payroll 2.07% 59 0112812025 Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE10' OTHER POST-EMPLOYMENT BENEFUTS (OPEB) PLAN —CONTUNUED G. Sensitivity mfthe Tota| OPEB Liability bo Changes |n the Discount Rate The following presents the total DPEB liability of the City, calculated using the discount rate of 3.7796, as well as what the City'o total DPEQ liability would be if it were calculated using a discount rate that is 1 percentage-point lower (2.77%) or 1 percentage-point higher (4.y7Y6) than the current rate: 196Decrease 196Increase in Discount Discount in Discount Rate % Rate City $ 728.789 $ 595.758 $ 483.726 VVEDC 8188 6693 5547 Total {}PEB Liability N. OPEB Expense and Deferred Outflows of Resources and Deformed |mflmmxs of Resources Related tm0PEB For the year ended September 30. 2024. the City recognized 0pEB expense of $24.717 (including $275 recognized by VVEDC). At September 30. 2024. the City nnpndod deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: city WEDC Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows of Inflows of mm lows m Inflows of mmlows of Inflows of �Resources Resources_ Resources Resources Resources- _Resources ' Differences between e>pected and actual wpm/onve u u 29,583 u u zzz o u 29.915 Changes/n assumptions and other inputs 138.830 243.31* 1.e0 u.ru* 140.390 u*s.mm oomnmmmm subsequent mthe measurement date ------�� --___�--- _—_109' ---�-- ---9Z[3 - Total _$ __148,494 . _$_-272,X97- _0 1,669 _0 3,066 . _$ 150,163 _$ 275,963' The $8.773 reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will reduce the Total OPEB liability during the year ending September 30, 2025. The other amounts reported as deferred outflows and inflows of resources related inDPEB will bo recognized in {}PEB expense asfollows: Fiscal Year Ended Sept. 30 city VVEDC Total 2025 $ (16.013) $ (180) $ (16.103) 2028 (10.708) (221) (10.020) 2027 (15.320) (172) (15.402) 2028 (22.484) (253) (22.737) 2029 (31.613) (355) (31.968) Thereafter Total 60 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 11. NORTH TEXAS MUNICIPAL WATER DISTRICT The North Texas Municipal Water District (the District) is a conservation and reclamation district and political subdivision of the State of Texas, created and functioning under Chapter 62, Acts of 1951, 52"d Legislature, Regular Session, as amended, originally complied as Vernon's Article 8270-141 (the Act), pursuant to Article 16, Section 59 of the Texas Constitution. The District comprises all of the territory of its member cities, viz., Allen, Garland, Princeton, Plano, Mesquite, Wylie, Rockwall, Farmersville, McKinney, Richardson, Forney and Royse City (the "Member Cities"). The District was created for the purpose of providing a source of water supply for municipal, domestic and industrial use and for the treatment processing and transportation of such water to its Member Cities and to its other customers located in North Central Texas, all within the Dallas Standard Metropolitan Statistical Area. Under the Act, including specifically Section 27 thereof, and under the Constitution and Statutes of the State of Texas, the District has broad powers to (1) impound, control, store, preserve, treat, transmit, and use storm and flood water, the water of rivers and streams and underground water, for irrigation, power and all other useful purposes and to supply water for municipal, domestic, power, industrial and commercial uses and purposes and all other beneficial uses and purposes; and (2) collect, transport, process, treat, dispose of, and control all municipal, domestic, industrial or commercial waste whether in fluid, solid or composite state, including specifically the control, abatement or reduction of all types of pollution. The City retains no ongoing financial interest equity investments and/or responsibilities for the District other than the contractual arrangements discussed more fully herein. NOTE 12. MUDDY CREEK REGIONAL WASTEWATER SYSTEM In May 1999, the Cities of Wylie and Murphy in Collin County entered into a contract with the District to provide for the acquisition, construction, improvement, operation, and maintenance of the Regional Muddy Creek Wastewater System (System) for the purpose of providing facilities to adequately receive, transport, treat, and dispose of wastewater. The District will own the System with Wylie and Murphy as the initial participants. The District will issue approximately $20 million in bonds to construct this new facility. Budget calculations for operating costs and debt service for the System on the service commencement date is based on the following estimated flow ratio: City of Wylie — 2/3 and Murphy — 1/3. "Service Commencement Date" means the first date upon which the System is available to treat wastewater from the participants. Wylie's long-term commitment to the System's debt service component is approximately$13.3 million. The District will send each participant a letter detailing the annual requirement necessary to operate the System each year. The annual requirement budget will include an operation and maintenance component and a bond service component. The budgeting ratio described earlier is only valid for the first year of System operations. In subsequent years, budgets and year-end audits will be based on actual flow ratios. For example, if the flow measurements indicate that 60% of the flow is produced by Wylie and 40% by Murphy, then the next year's operating and debt service components would be allocated using a 60/40 split. If in the future, additional participants are added, then the flow ratios will be adjusted using the above method. The contract with the District has a clause for "Credit for Payments Relating to the System. "This clause states: "Each participant shall be entitled to a credit in an amount equal to any funds advanced by such Participant with the approval of the District for land, engineering, construction or other costs related to the System and/or the financing thereof'. All credits for advance made prior to the Service Commencement Date shall bear interest from the date of such advance at a rate equal to the net effective interest rate on the initial issue of the bonds hereunder. The City of Wylie has four such credits at this time. All credits for advances made prior to the Service Commencement Date shall be amortized over a period of twenty years, with such amortization to commence on October 1 of the Fiscal Year following the Service Commencement Date. At September 30, 2005, the City recorded $3,188,849 as a restricted accounts receivable. This amount is being amortized over a twenty-year period commencing with fiscal year 2006. The amortization was $221,676 for 2024, leaving an unamortized balance of$231,235 as of September 30, 2024. 61 160 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 13. CONTINGENT LIABILITIES Amounts received or receivable from grantor agencies are subject to audit and adjustment by such agencies. Any disallowed claims, including amounts already collected may constitute a liability of the applicable funds. The amounts, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. The City periodically is a defendant in various lawsuits. At September 30, 2024, after consultation with the City's attorney, the City is not aware of any pending litigation. As described in Note 8 above, the general revenues of the City are contingently liable for the $1,445,000 payable in General Obligation Bonds which are currently outstanding and recorded as obligations of the Enterprise Fund. The City contracts for garbage disposal with a third party. Under the terms of the agreement the City bills and collects the residential billing and remits that amount to the contracting party. The contractor bills the commercial customers and remits a franchise fee to the City based on total revenues received from the contract. The Wylie Economic Development Corporation provides monetary incentives to companies to relocate within the City of Wylie. At September 30, 2024, these commitments totaled $1,001,250. NOTE 14. RISK MANAGEMENT The City is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; employee health benefits; and other claims of various natures. The City purchases commercial insurance to indemnify it in event of loss. For the past three years, settlements did not exceed coverage. NOTE 15. TAX ABATEMENTS The City enters into economic development agreements authorized under Chapter 380 of the Texas Local Government Code and Chapter 312 of the Texas Tax Code. These agreements are planning tools designed to stimulate economic activity, redevelopment, community improvement, and provide a return on investment for the community. These programs abate or rebate property and/or sales taxes and may include other incentive payments such as fee reductions or construction costs reimbursements. Economic development agreements are considered on a case-by-case basis by the City Council and generally contain recapture provisions which may require repayment or termination if recipients do not meet the required provisions of the economic incentives. Other Economic Agreements Chapter 380 of the Texas Local Government Code allows the City to provide grants for the purpose of promoting local economic development. These grants are based on a percentage of property and/or sales tax received by the City. For the fiscal year ending September 30, 2024, the City rebated $50,881 in sales taxes and provided $300,000 in incentive-based economic assistance. 62 El CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPl[EKNBER 30 2024 NOTE 16' CONDENSED FINANCIAL INFORMATION FOR DISCRETELY PRESENTED COMPONENT UNIT Following is selected condensed financial statement information for the fund basis financial statements of the Wylie Economic Development Corporation: Balance Sheet VVEDC Assets Cash and equiva|anbs $ 13.387.001 Receivables 1.505.772 |nvenbnry 14.645.354 Prepaids 2000 Total Assets Liabilities Accounts payable $ 871.481 Accrued liabilities 162836 Total Liabilities 1,034,327 Fund Balance 28586700 Total Liabilities and Fund Balance Statement of Revenues, Expenditures and Changes in Fund Balance VVEUC Revenues: Sales tax revenue $ 4.874.240 Interest income 528.633 Miscellaneous income 33535 Total Revenues 5.434.408 Expenditures: Expenditures 6047392 Other financing sources: Loss from sale ofassets (223,384) Net change in fund balance (836.368) Fund balance 10/1/23 20403068 Fund balance 9/30/24 63 0112812025Item 1. CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2024 NOTE 16. CONDENSED FINANCIAL INFORMATION FOR DISCRETELY PRESENTED COMPONENT UNIT—CONTINUED Following are reconciliations between the government-wide financial statements and the fund basis financial statements for WEDC: Reconciliation of fund balance to net position: Total fund balance $ 28,566,700 Deferred outflows- pensions, $82,728, and OPEB, $1,669 84,397 Deferred inflows- pensions ($5,746) and OPEB ($3,066) (8,542) Payables for compensated absences (64,330) Accrued interest payable (27,666) Payable for loan principal, net pension liability and OPEB liability (15,075,926) Net position $ 13,474,633 Reconciliation of change in fund balance to change in net position: Change in fund balance $ (836,368) Change in payables for compensated absences (16,526) Change in accrued interest payable 1,147 Net effect of net pension and OPEB activity 15,243 Payment of loan principal 600,096 Change in net position $ (236,408) NOTE 17. LAND ACQUISITION The WEDC owns real property with a carrying value of$14,645,354 as of September 30, 2024. This property is recorded as inventory as it is held for resale and as an incentive to attract businesses. 64 163__ 0112812025Item 1. REQUIRED SUPPLEMENTARY INFORMATION 65 CITY OF WYLIE, TEXAS EXHIBIT A-10 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL_ GENERAL FUND FOR THE YEAR ENDED SEPTEKNBER 30 2024 Budgeted Amounts Variance with Fina|Budum- Poouxm Original Final Actual Amount (Negative) REVENUES mEvEmUES Ad valorem taxes $ 38.094.211 $ 30.094.211 $ 38.584.077 $ (109.534) Non-property taxes 8.113.122 9.113.122 9.829.031 715.909 Franchise fees 2.955.146 2.953146 2.976.719 23,573 Licenses and permits 1.275000 1.275800 1,022,222 (252778 Intergovernmental 2.578283 2,597480 3.107.905 510.475 Services fens 4.343.203 4.343.203 4.972.384 028.181 Court fees 340.000 340080 340.200 6,206 Interest income 1.541.811 1.541.811 1.475.331 (06.580 Miscellaneous income (71,6a85) Total revenues --- 1,384,767� EoPEmonrunEo Current General government City council 96.401 96.263 06.025 30.238 City manager 1.294.357 1.415.470 1.301.394 54.070 City secretary 417.515 475.487 445.784 29.713 City attorney 170.000 320.000 272.710 47.290 Finance 1.377.712 1.468.282 1.302.808 105.484 Building and fleet maintenance 1.061.869 1.088.538 1.029.149 59.388 Municipal court 601.699 670645 630.830 39,815 Human resources 851.043 859.347 932.052 26.085 Purchasing 525.350 565.626 353.069 12.557 Information technology 2.230.036 2.280.644 2.192.559 98.085 Combinedanrvioes/genem| (127,3[78) Total general government 14,104,839 16,024,091 15,648,127 375,964_ Public safety Pn|ioo 14.104.952 14.725.658 15.851.575 (327.917) nm 16,559,939 16,999,067 15,662.328 1.336,730 Emergency communications 2.035.257 2.000.888 2.445.027 221.971 Animal control ?T1,232- Total public safety 1,942,025_ Urban development Planning 374.191 398.832 308.208 29.824 Building inspection 048.865 583.425 508.583 74.840 Code enforcement 218,297 233,062 195,62737,435 Total urban development 142,099_ Streets Gt,nm» -----j673,688- Total streets 673,688� 66 1 0112812025 Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-10 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES (CONCLUDED) IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL- GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Community service Parks 2,825,347 3,059,331 2,994,955 64,376 Library 2,297,296 2,429,934 2,385,615 44,319 Total community service 5,122,643 5,489,265 5,380,570 108,695 Debt Service Principal 116,082 116,082 181,184 (65,102) Interest 4,705 4,705 5,824 (1,119) Total debt service 120,787 120,787 187,008 (66,221) Total expenditures 58,912,987 63,132,432 59,956,182 3,176,250 Excess(deficiency)of revenues over expenditures (5,773,294) (9,955,375) (5,394,358) 4,561,017_ OTHER FINANCING SOURCES(USES) Transfers in 2,674,404 2,674,404 2,674,404 - Leasesissued - - 219,282 219,282 Insurance recovery 6,207 204,883 198,676 Proceeds from sale of property - - 7,079 7,079 Total other financing sources(uses) 2,674,404 2,680,611 3,105,648 425,037 Net change in fund balances (3,098,890) (7,274,764) (2,288,710) 4,986,054 Fund balances, October 1 29,638,606 29,638,606 29,638,606 - Fund balances, September 30 $ 26,539,716 22,363,842 27,349,896 4,986,054 67 CITY OF WYLIE, TEXAS NOTES T0 BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEHNBER 30 2024 STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information The City follows the following procedures in establishing the budgetary date reflected in the financial statements: 1. Public hearings are conducted tn obtain taxpayer comments. 2. Prior to October 1, the budget is legally enacted through passage of an ordinance. 3. The City Manager is authorized to transfer budgeted amounts between programs within a department; however, any revisions between departments, or that alter the total expenditures of any fund must be approved by the City Council. Thenafore, the department level is the legal level ofcontrol. 4. Budgeted amounts are as originally adopted or an amended by the Ob/ Council. During 2024, individual amendments were not material in na|sdiun to the original appropriations. All budget appropriations automatically lapse atyear-end. 5. Formal budgetary integration is employed an a management control device during the year. The legally adopted budget is adopted on a basis consistent with generally accepted accounting principles. 6. During the fiscal year ended Sapbambar3U. 2024, expenditures exceeded appropriations as follows: ° Combined Services/General ($127.378) ° Police ($327.017) 68 0112812025Item 1. CITY OF WYLIE 69 168 CITY OF WYLIE, TEXAS TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS LAST TEN MEASUREMENT YEARS Measurement Measurement Measurement Measurement Year Year Year Year 2014 2015 2010 2017 Total pension liability: Service cost $ 2.550.090 $ 2.884.478 $ $ 3.534.169 Interest 3.219.187 3.580.805 3.725.815 4.288.023 Changes of benefit terms - - - - Difference between expected and actual experience 104.163 215.566 4.180.848 404.285 Change inassumptions (245.250) Benefit payments, including refunds of employee contributions Net change in total pension liability 5.214.665 5.442.473 6.821.570 6.946.040 Total pension liability- beginning 45082,724 50297,389 55739,862 62,561,432 Total pension liability-ending(a) 50.287.389 55.738.862 82.501.432 08.508.078 Plan fiduciary net position: Contribuhono-omployor 2.058.018 2.291.478 2.030.201 2.978.909 Contribuhone-omp|oyoo 1.102.273 1.149.849 1.274.657 1.392.872 Net investment income 2.024.176 58.730 2.858.337 6.646.053 Benefit payments, including refunds of employee contributions (745.575) (998.126) (1.085.184) (1.290.431) Administrative expense (21.127) (35.702) (32.250) (34.403) Other Net change in plan fiduciary net position 4.416.628 2.463.404 5.044.013 9.691.416 P|anfiduoiarynekpnoiUon- beginning 35373254 38789882 42253286 47897299 Plan fiduciary net position-ending(b) 57588715 Net pension liability'ending (m)' (h) Plan fiduciary net position aoa percentage of total pension liability 79.11% 75.80% 70.50% 82.85% Covered payroll $ 15.746.750 $ 16.426.414 $ 18.184.351 $ 19.887.590 Net pension liability aoapercentage of covered payroll 66.73% 82.10% 80.04Y6 59.93Y6 Note: Ten years of data is presented in accordance with GASIB#68. paragraph 138. 70 0112812025Item 1. EXHIBIT A-11 Measurement Measurement Measurement Measurement Measurement Measurement Year Year Year Year Year Year 2018 2019 2020 2021 2022 2023 $ 3,732,706 $ 3,856,949 $ 4,164,056 $ 4,267,960 $ 4,679,641 $ 5,218,765 4,761,659 5,258,675 5,818,955 6,315,835 6,808,244 7,350,172 - - - - - (1,057,583) 577,776 524,371 (321,331) (439,930) 628,699 1,257,257 - 406,608 - - - (259,608) (1,662,660) (1,879,475) (1,919,943) (2,784,954) (3,324,552) (3,275,461) 7,409,481 8,167,128 7,741,737 7,358,911 8,792,032 9,233,542 69,508,078 76,917,559 85,084,687 92,826,424 100,185,335 108,977,367 76,917,559 85,084,687 92,826,424 100,185,335 108,977,367 118,210,909 3,142,231 3,287,746 3,479,670 3,678,159 4,019,003 4,468,567 1,470,396 1,538,384 1,627,099 1,668,335 1,829,005 2,048,348 (1,728,139) 9,105,849 5,384,137 10,362,682 (6,745,606) 10,214,786 (1,662,660) (1,879,475) (1,919,943) (2,784,954) (3,324,552) (3,275,461) (33,340) (51,343) (34,763) (47,839) (58,231) (64,777) (1,741) (1,542) (1,356) 327 69,487 (452) 1,186,747 11,999,619 8,534,844 12,876,710 (4,210,894) 13,391,011 57,588,715 58,775,462 70,775,081 79,309,925 92,186,635 87,975,741 58,775,462 70,775,081 79,309,925 92,186,635 87,975,741 101,366,752 $ 18,142,097 $ 14,309,606 $ 13,516,499 $ 7,998,700 $ 21,001,626 $ 16,844,157 76.41% 83.18% 85.44% 92.02% 80.73% 85.75% $ 21,008,953 $ 21,977,303 $ 23,236,919 $ 23,830,037 $ 26,128,649 $ 29,138,830 86.35% 65.11% 58.17% 33.57% 80.38% 57.81% 71 El 0112812025Item 1. CITY OF WYLIE, TEXAS TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF PENSION CONTRIBUTIONS LAST TEN FISCAL YEARS (UNAUDITED) Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015 2016 2017 2018 Actuarially determined contribution $ 2,235,994 $ 2,611,189 $ 2,924,821 $ 3,144,978 Contribution in relation to the actuarially determined contribution 2,235,994 2,611,189 2,924,821 3,144,978 Contribution deficiency (excess) $ - $ - $ - $ - Covered payroll $16,311,322 $18,212,187 $19,547,995 $20,843,290 Contributions as a percentage of covered payroll 13.71% 14.34% 14.96% 15.09% Note: GASB #68, paragraph 81.2.b requires that the data in this schedule be presented as of the City's fiscal year as opposed to the time period covered by the measurement date. Note: Ten years of data is presented in accordance with GASB#68, paragraph 138. Notes to Schedule: Methods and Assumptions Used to Determine Contribution Rates: Actuarial cost method Entry age normal Amortization method Level percentage of payroll, closed Remaining amortization period 22 years Asset Valuation Method 10-year smoothed market; 12% soft corridor Inflation 2.50% Salary increases 3.60% to 11.85% including inflation Investment rate of return 6.75% Retirement age Experience-based table of rates that are specific to the City's plan of benefits. Last updated for the 2023 valuation pursuant to an experience study of the period ending 2022. Mortality Post retirement: 2019 Municipal Retirees of Texas Mortality Tables. Male rates are multiplied by 103% and female rats are multiplied by 105%. The rates are projected on a fully generational basis by the most recent Scale MP-2021 (with immediate convergence). Pre-retirement: PUB(10) mortality tables, with the 110% Public Safety Table used for males and the General Employee table used for females. The rates are projected on a fully generational basis by the most recent Scale MP-2021 Other information Adopted 70% non-retroactive repeating COLA Adopted buy-back provision. 72 El 0112812025Item 1. EXHIBIT A-12 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2019 2020 2021 2022 2023 2024 $ 3,283,399 $ 3,359,419 $ 3,596,280 $ 3,958,173 $ 4,410,196 $ 5,047,193 3,283,399 3,359,419 3,596,280 3,958,173 4,410,196 5,047,193 $21,773,201 $22,277,304 23,369,269 25,796,021 28,452,877 32,562,535 15.08% 15.08% 15.39% 15.34% 15.50% 15.50% 73 172 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-13 TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS LAST SEVEN MEASUREMENT YEARS (UNAUDITED) Measurement Measurement Measurement Measurement Measurement Measurement Measurement Year Year Year Year Year Year Year 2017 2018 2019 2020 2021 2022 2023 Total OPEB liability: Charges for the year Service cost $ 27,859 $ 35,710 $ 30,768 $ 44,150 $ 57,192 $ 67,934 $ 32,053 Interest 13,862 14,885 16,242 15,686 14,575 14,894 21,890 Changes of benefit terms - - - - Difference between e)pected and actual experience (22,724) (15,356) (6,015) (14,293) (5,930) (1,540) Change in assumptions 39,365 (35,164) 96,541 102,727 26,689 (316,876) 31,396 Benefit payments (1,990) (2,101) (2,198) (2,324) (7,149) (10,451) (11,656) Net change in total OPEB liability 79,096 (9,394) 125,997 154,224 77,014 (250,429) 72,143 Total OPEB liability-beginning 353,798 432,894 423,500 549,497 703,721 780,735 530,306 Total OPEB liability-ending $ 432,894 $ 223,500 $ 549,497 $ 703,721 $ 780,735 $ 530,306 $ 602,449 Covered-employee payroll $19,887,590 $21,008,953 $21,977,303 $23,236,919 $23,830,037 $26,128,649 $29,138,830 Total OPEB liability as a percentage of covered-employee payroll 2.18% 2,02% 2,50% 3.03% 3,28% 2.03% 2.07 Note: Only seven years of data is presented in accordance with GASB #75. Additional years' information will be displayed as it becomes available. The TMRS Supplementary Death Benefit Fund (SDBF) is considered to be an unfunded OPEB plan (there are no assets accumulated in a trust that meets the criteria of GASB codification P22.101 or P52.101 to pay related benefits for the OPEB plan); therefore, no plan fiduciary net position and related ratios are reported in the above schedule. 74 173 ,' 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-14 TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF OPEB CONTRIBUTIONS LAST SEVEN FISCAL YEARS (UNAUDITED) Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2018 2019 2020 2021 2022 2023 2024 Actuarially determined contribution $ 2,086 $ 2,160 $ 2,228 $ 2,337 2,580 5,101 5,617 Contributions in relation to the actuarially determined contribution 2,086 2,160 2,228 2,337 2,580 5,101 5,617 Contribution deficiency(excess) $ $ $ $ $ $ $ Covered-employee payroll $20,843,290 $21,773,201 $22,277,304 $23,369,269 25,796,021 28,452,877 32,562,535 Contributions as a percentage of covered-employee payroll 0.01% 0.01% 0.01% 0.01% 0.01% 0.02% 0.02% Note: GASB #75, paragraph 57 requires that the data in this schedule be presented as of the City's fiscal year as opposed to the time period covered by the measurement date. Note: Only seven years of data is presented in accordance with GASB #75. Additional years' information will be displayed as it becomes available. The TMRS Supplementary Death Benefit Fund (SDBF) is considered to be an unfunded OPEB plan (there are no assets accumulated in a trust that meets the criteria of GASB codification P22.101 or P52.101 to pay related benefits for the OPEB plan). 75 174 0112812025Item 1. CITY OF WYLIE 76 175 0112812025Item 1. COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES 77 176 1 0112812025 Item 1. CITY OF WYLIE, TEXAS EXHIBIT A-1 5 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) GENERAL OBLIGATION DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Variance with Budgeted Amounts Final Budget- Original Final Actual Positive(Negative) REVENUES Ad valorem taxes $ 10,815,592 $ 10,815,592 $ 10,777,272 $ (38,320) Interest income 79,314 79,314 106,910 27,596 Total revenues 10,894,906 10,894,906 10,884,182 (10,724) EXPENDITURES Debt service Principal 7,660,000 7,660,000 7,660,000 - Interest and fiscal charges 2,884,462 2,884,462 2,875,663 8,799 Total debt service 10,544,462 10,544,462 10,535,663 8,799 Net change in fund balances 350,444 350,444 348,519 (1,925) Fund balances, October 1 532,087 532,087 532,087 Fund balances, September 30 $ 882,531 $ 882,531 $ 880,606 $ (1,925) 78 177 l 0112812025Item 1. NON-MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS 4B SALES TAX REVENUE FUND Accounts for sales tax monies specifically restricted for promoting economic development within the City by developing, implementing, providing and financing park and recreation projects. PARKS ACQUISITION AND IMPROVEMENT FUND Accounts for the development and improvement of City Parks. FIRE TRAINING CENTER FUND Accounts for First Responder fees specifically committed for the construction of the Fire Training Center. FIRE DEVELOPMENT FEES FUND Accounts for contributions specifically committed for use of the fire department. MUNICIPAL COURT TECHNOLOGY FUND Accounts for court fines specifically restricted for additions/improvements in court technology. MUNICIPAL COURT BUILDING SECURITY FUND Accounts for court fines specifically restricted for additions/improvements in court building security. HOTEL TAX FUND Accounts for occupancy taxes charged to hotels. FEDERAL SEIZURE FUND Accounts for the City's share of forfeiture proceeds at the federal level and is restricted for law enforcement additions/improvements only. JUDICIAL EFFICIENCY FUND Accounts for court fines specifically restricted to improving the efficiency of the administration of justice. TRUANCY COURT FUND Accounts for court fines restricted for the efficiency of Juvenile Court truancy cases. MUNICIPAL JUDICIAL FUND Accounts for court fines restricted for the efficiency in municipal court. LOCAL YOUTH DIVERSION FUND Accounts for fines restricted for juvenile case manager services. Designed to reduce the number of juvenile referrals to court . DEBT SERVICE FUNDS 4B DEBT SERVICE FUND 2005 Accounts for the accumulation of resources to be used for the payment of principal and interest on the 4B Sales Tax Revenue Bonds—Series 2005. 79 178 0112812025Item 1. CITY OF WYLIE, TEXAS COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 SPECIAL REVENUE FUNDS Park Acquisition Fire Municipal 4B Sales Tax and Fire Training Development Municipal Court Court Building Revenue Improvement Center Fees Technology Security ASSETS Cash and cash equivalents $ 6,221,767 $ 852,020 $ 447,024 $ 1,214,128 $ 31,797 $ 37,345 Receivables:(net of allowances for uncollectibles) Accounts 107.00 - - - - - Other 29,009 3,702 Sales tax 848,372 Total assets $ 7,099,255 $ 852,020 $ 450,726 $ 1,214,128 $ 31,797 $ 37,345 LIABILITIES AND FUND BALANCES Accounts payable $ 757,070 $ - $ 207 $ - $ - $ - Other payables and accruals 199,351 2,328 - Unearned revenue 55,042 Total liabilities 1,011,463 2,328 207 FUND BALANCES Restricted Debt service - - - Economic development 6,087,792 - - Municipal court - 31,797 37,345 Tourism - - Law enforcement - Committed Park acquisition and improvement 849,692 - Fire training - 450,519 - Fire development 1,214,128 Total fund balances 6,087,792 849,692 450,519 1,214,128 31,797 37,345 Total liabilities and fund balances $ 7,099,255 $ 852,020 $ 450,726 $ 1,214,128 $ 31,797 $ 37,345 80 179 0112812025Item 1. EXHIBIT B-1 DEBT SERVICE FUND Total Nonmajor Federal Judicial Municipal Local Youth Governmental Hotel Tax Seizure Efficiency Truancy Court Judicial Diversion 4B Debt Service 2005 Funds $ 880,056 $ 829 $ 11,743 $ 26,974 $ 852 $ 3,542 $ 12,047 $ 9,740,124 - - - - - - - 107 29,779 62,490 848,372 $ 909,835 $ 829 $ 11,743 $ 26,974 $ 852 $ 3,542 $ 12,047 $ 10,651,093 $ 49 $ - $ - $ - $ - $ - $ - $ 757,326 4,890 206,569 55,042 4,939 1,018,937 - 12,047 12,047 - - - - - 6,087,792 - - 11,743 26,974 852 3,542 112,253 904,896 - - - - 904,896 - 829 829 - 849,692 450,519 1,214,128 904,896 829 11,743 26,974 852 3,542 12,047 9,632,156 $ 909,835 $ 829 $ 11,743 $ 26,974 $ 852 $ 3,542 $ 12,047 $ 10,651,093 81 180 _' 0112812025Item 1. CITY OF WYLIE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 SPECIAL REVENUE FUNDS Park Acquisition Fire Municipal Municipal 4B Sales Tax and Fire Training Development Court Court Building Revenue Improvement Center Fees Technology Security REVENUES Sales taxes $ 4,874,240 $ $ - $ $ $ Licenses and permits - 47,162 Service fees 1,092,558 - Court fees - 8,121 9,851 Development fees - - 164,777 - - Interest income 238,032 32,230 16,538 50,009 1,245 1,348 Miscellaneous income 37,506 42,268 - - - - Total revenues 6,242,336 74,498 63,700 214,786 9,366 11,199 EXPENDITURES Current: Public safety - - 212,593 - 6,300 5,625 Community service 6,636,975 - - - Debt service Principal - Interest and fiscal charges Total expenditures 6,636,975 212,593 - 6,300 5,625 Excess(deficiency)of revenues over(under)expenditures (394,639) 74,498 (148,893) 214,786 3,066 5,574 Other financing sources(uses) Insurance recoveries 20,851 - - - - - Transfers in - 300,000 Transfers out (387,065) (300,000) Total other financing sources(uses) (366,214) - 300,000 (300,000) - Net change in fund balances (760,853) 74,498 151,107 (85,214) 3,066 5,574 Fund balances October 1,2023 6,848,645 775,194 299,412 1,299,342 28,731 31,771 Fund balances September 30,2024 $ 6,087,792 $ 849,692 $ 450,519 $ 1,214,128 $ 31,797 $ 37,345 82 El 0112812025Item 1. EXHIBIT B-2 DEBT SERVICE FUND Total Nonmajor Judicial Municipal Local Youth Governmental Hotel Tax Federal Seizure Efficiency Truancy Court Judicial Diversion 4B Debt Service 2005 Funds $ 290,247 $ $ $ $ $ $ - $ 5,164,487 - 47,162 1,092,558 1,982 4,100 290 3,500 27,844 - - - - - - 164,777 32,766 412 965 28 42 6,801 380,416 79,774 323,013 2,394 5,065 318 3,542 6,801 6,957,018 - - - - - - 224,518 240,537 - 6,877,512 - 370,000 370,000 - 17,100 17,100 240,537 387,100 7,489,130 82,476 2,394 5,065 318 3,542 (380,299) (532,112) - - - - - - 20,851 165,000 465,000 (34,200) (721,265) (34,200) 165,000 (235,414) 48,276 2,394 5,065 318 3,542 (215,299) (767,526) 856,620 829 9,349 21,909 534 227,346 10,399,682 $ 904,896 $ 829 $ 11,743 $ 26,974 $ 852 $ 3,542 $ 12,047 $ 9,632,156 83 182 CITY OF WYLIE, TEXAS EXHIBIT C-1 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4BSALES TAX REVENUE FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEhNBER 30 2024 Budgeted Variance with Final Budget Positive Original Final Aotua| (megagive)__ REVENUES Sales taxes $ 4.536.501 $ 4.536.501 $ 4.874.240 $ 337.079 Service fees 940.000 008.000 1.002.558 84.558 Interest income 174.604 174.604 238.032 63.368 Miscellaneous income 45275 45275 37506 (7,769) Total revenues 487,836� EXPENDITURES Current Community service 48Parko 3.070.038 3.782.335 3.355.080 420.046 4B Brown House 518.998 540.695 304.218 236.477 4BRaonaabon 3063752 3284045 2977060 307,577_ Total community uervoo 970,700� Total expenditures 7,253,789970J00_ Excess(defioionoy)ofrevenues over(undor)expenditures __-t4{8,536- Other financing sources(uaou) Insurance recovery 20.851 20.851 Transfers out ' Total other financing sources(u000) Net change in fund balances (1.944.354) (2.218.389) (700.853) 1.458.530 Fund balances, October 1 ' Fund ba|on000. 5mptombor3U 84 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-2 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) PARK ACQUISTION AND IMPROVEMENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Development fees $ 178,000 $ 178,000 $ - $ (178,000) Interest income 20,352 20,352 32,230 11,878 Miscellaneous income - - 42,268 42,268 Total revenues 198,352 198,352 74,498 (123,854) EXPENDITURES Current Community service Park acquisition- central zone - 45,000 - 45,000 Park acquisition- east zone 38,500 38,500 - 38,500 Total expenditures 38,500 83,500 - 83,500 Net change in fund balances 159,852 114,852 74,498 (40,354) Fund balances, October 1 775,194 775,194 775,194 - Fund balances, September 30 $ 935,046 $ 890,046 $ 849,692 $ (40,354) 85 184 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-3 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) FIRE TRAINING CENTER SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Licenses and permits $ 43,800 $ 43,800 $ 47,162 $ 3,362 Interest income 7,816 7,816 16,538 8,722 Total revenues 51,616 51,616 63,700 12,084 EXPENDITURES Current Public safety Fire training center 25,000 525,000 212,593 312,407 Total public safety 25,000 525,000 212,593 312,407 Excess (deficiency) of revenues over (under) expenditures 26,616 (473,384) (148,893) 324,491 Other financing sources Transfer in - 300,000 300,000 - Total other financing sources - 300,000 300,000 - Net change in fund balances 26,616 (173,384) 151,107 324,491 Fund balances, October 1 299,412 299,412 299,412 - Fund balances, September 30 $ 326,028 $ 126,028 $ 450,519 $ 324,491 86 185 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-4 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) FIRE DEVELOPMENT FEES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Interest income $ 28,140 $ 28,140 $ 50,009 $ 21,869 Development fees 200,000 200,000 164,777 (35,223) Total revenues 228,140 228,140 214,786 (13,354) EXPENDITURES Current Public safety Fire development 55,000 55,000 - 55,000 Total public safety 55,000 55,000 - 55,000 Excess of revenues over expenditures 173,140 173,140 214,786 41,646 Other financing uses Transfers out - (300,000) (300,000) - Total other financing uses - (300,000) (300,000) - Net change in fund balances 173,140 (126,860) (85,214) 41,646 Fund balances, October 1 1,299,342 1,299,342 1,299,342 - Fund balances, September 30 $ 1,472,482 $ 1,172,482 $ 1,214,128 $ 41,646 87 186_', 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-5 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) MUNICIPAL COURT TECHNOLOGY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 8,000 $ 8,000 $ 8,121 $ 121 Interest income 677 677 1,245 568 Total revenues 8,677 8,677 9,366 689 EXPENDITURES Current Public safety 2,000 9,000 6,300 2,700 Total public safety 2,000 9,000 6,300 2,700 Net change in fund balances 6,677 (323) 3,066 3,389 Fund balances, October 1 28,731 28,731 28,731 - Fund balances, September 30 $ 35,408 $ 28,408 $ 31,797 $ 3,389 88 187 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-6 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) MUNICIPAL COURT BUILDING SECURITY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 8,000 $ 8,000 $ 9,851 $ 1,851 Interest income 837 837 1,348 511 Total revenues 8,837 8,837 11,199 2,362 EXPENDITURES Current Public safety 9,250 9,250 5,625 3,625 Total public safety 9,250 9,250 5,625 3,625 Net change in fund balances (413) (413) 5,574 5,987 Fund balances, October 1 31,771 31,771 31,771 - Fund balances, September 30 $ 31,358 $ 31,358 $ 37,345 $ 5,987 89 188 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-7 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) HOTEL TAX FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMEBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Sales taxes $ 228,000 $ 228,000 $ 290,247 $ 62,247 Interest income 14,419 14,419 32,766 18,347 Total revenues 242,419 242,419 323,013 80,594 EXPENDITURES Current Community service 180,327 271,596 240,537 31,059 Total expenditures 180,327 271,596 240,537 31,059 Excess(deficiency) of revenues over (under) expenditures 62,092 (29,177) 82,476 111,653 Other financing uses Transfers out (34,200) (34,200) (34,200) - Total other financing uses (34,200) (34,200) (34,200) - Net change in fund balances 27,892 (63,377) 48,276 111,653 Fund balances, October 1 856,620 856,620 856,620 - Fund balances, September 30 $ 884,512 $ 793,243 $ 904,896 $ 111,653 90 189 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-8 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) FEDERAL SEIZURE FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Miscellaneous income $ - $ - $ - $ - Total revenues - - - - EXPENDITURES Current Public safety - - - - Total public safety - - - - Net change in fund balances - - - - Fund balances, October 1 829 829 829 - Fund balances, September 30 $ 829 $ 829 $ 829 $ - 91 190 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-9 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) JUDICIAL EFFICIENCY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 1,000 $ 1,000 $ 1,982 $ 982 Interest income 219 219 412 193 Total revenues 1,219 1,219 2,394 1,175 Net change in fund balances 1,219 1,219 2,394 1,175 Fund balances, October 1 9,349 9,349 9,349 - Fund balances, September 30 $ 10,568 $ 10,568 $ 11,743 $ 1,175 92 El 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-10 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) TRUANCY COURT FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 3,000 $ 3,000 $ 4,100 $ 1,100 Interest income 549 549 965 416 Total revenues 3,549 3,549 5,065 1,516 EXPENDITURES Current Court 1,000 1,000 - 1,000 Total court 1,000 1,000 - 1,000 Net change in fund balances 2,549 2,549 5,065 2,516 Fund balances, October 1 21,909 21,909 21,909 - Fund balances, September 30 $ 24,458 $ 24,458 $ 26,974 $ 2,516 93 192 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-11 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) MUNICIPAL JUDICIAL FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 1,000 $ 1,000 $ 290 $ (710) Interest income 11 11 28 17 Total revenues 1,011 1,011 318 (693) Net change in fund balances 1,011 1,011 318 (693) Fund balances, October 1 534 534 534 - Fund balances, September 30 $ 1,545 $ 1,545 $ 852 $ (693) 94 193_ 0112812025Item 1. CITY OF WYLIE, TEXAS EXHIBIT C-12 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) LOCAL YOUTH DIVERSION FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Variance with Budgeted Amounts Final Budget- Original Final Actual Positive(Negative) REVENUES Court fees $ - $ - $ 3,500 $ 3,500 Interest income - - 42 42 Total revenues - - 3,542 3,542 Net change in fund balances - - 3,542 3,542 Fund balances, October 1 - - - - Fund balances, September 30 $ - $ - $ 3,542 $ 3,542 95 194 1 0112812025 Item 1. CITY OF WYLIE, TEXAS EXHIBIT D-1 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B DEBT SERVICE 2005 FUND DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Variance with Budgeted Amounts Final Budget- Original Final- - Actual Positive(Negative) REVENUES Interest income $ 8,407 $ 8,407 $ 6,801 $ (1,606) Total revenues 8,407 8,407 6,801 (1,606) EXPENDITURES Debt service Principal 370,000 370,000 370,000 Interest and fiscal charges 17,100 17,100 17,100 Total expenditures 387,100 387,100 387,100 Deficiency of revenues under expenditures (378,693) (378,693) (380,299) (1,606) Other financing sources Transfers in 165,000 165,000 165,000 Total other financing sources 165,000 165,000 165,000 Net change in fund balances (213,693) (213,693) (215,299) (1,606) Fund balances, October 1 227,346 227,346 227,346 Fund balances, September 30 $ 13,653 $ 13,653 $ 12,047 $ (1,606) 96 0112812025Item 1. STATISTICAL SECTION 97 196 0112812025Item 1. CITY OF WYLIE 98 197 0112812025Item 1. CITY OF WYLIE, TEXAS STATISTICAL SECTION TABLE OF CONTENTS This part of the City of Wylie's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, notes disclosures, and required supplementary information says about the City's overall financial health. This information has not been audited by the independent auditor. Contents Table #s Financial Trends 1-5 These tables contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. Revenue Capacity 6-12 These tables contain information to help the reader assess the City's two most significant local revenue sources,the property and sales taxes. Debt Capacity 13-17 These tables present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. Economic and Demographic Information 18-19 These tables offer economic and demographic indicators to help the reader understand the environment within which the City's financial activities take place. Operating Information 20-22 These tables contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides. Source: Unless otherwise noted,the information in these labels is derived from the annual comprehensive financial reports for the relevant year.The City implemented GASB Statement 34 in fiscal year 2003: tables presenting government-wide information include information beginning in that year. 99 198 0112812025Item 1. CITY OF WYLIE, TEXAS NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Governmental Activities Net Investment in Capital Assets $ 110,141,284 $ 120,169,208 $ 131,493,684 $ 139,434,589 Restricted 2,198,212 3,308,748 4,145,132 4,294,426 Unrestricted 12,040,540 14,016,198 20,176,356 21,771,662 Total Governmental Activities Net Position $ 124,380,036 $ 137,494,154 $ 155,815,172 $ 165,500,677 Business-type Activities Net Investment in Capital Assets $ 47,855,920 $ 48,313,914 $ 43,143,369 $ 51,965,084 Restricted 5,039,922 5,883,377 7,125,122 8,327,382 Unrestricted 10,249,068 10,803,417 19,043,168 13,086,407 Total Business-type Activities Net Position $ 63,144,910 $ 65,000,708 $ 69,311,659 $ 73,378,873 Primary Government Net Investment in Capital Assets $ 157,997,204 $ 168,483,122 $ 174,637,053 $ 191,399,673 Restricted 7,238,134 9,192,125 11,270,254 12,621,808 Unrestricted 22,289,608 24,819,615 39,219,524 34,858,069 Total Primary Government Net Position $ 187,524,946 $ 202,494,862 $ 225,126,831 $ 238,879,550 Note:The city began to report accrual information when it implemented GASES Statement 34 in fiscal year 2003.This information is presented using the accrual basis of accounting. 100 199_ 0112812025Item 1. TABLE 1 2019 2020 2021 2022 2023 2024 $ 144,685,908 $ 159,454,525 $ 163,767,912 $ 165,022,233 $ 172,859,764 $ 190,502,993 14,718,498 12,716,750 15,473,019 27,780,709 36,543,702 25,553,229 12,893,405 12,944,197 20,435,713 21,412,498 18,789,236 17,342,125 $ 172,2972811 $ 185,115,472 $ 1992676,644 $ 214,215,440 $228,192,702 $ 2332398,347 $ 53,636,639 $ 55,515,141 56,032,882 57,282,050 $ 60,622,382 $ 70,288,707 8,265,544 9,606,719 11,072,169 12,100,734 13,602,609 7,294,077 15,637,669 20,263,917 24,740,623 29,917,064 33,451,623 37,121,657 $ 77,539,852 $ 85,385,777 $ 91,845,674 $ 99,299,848 $ 107,676,614 $ 114,704,441 $ 198,322,547 $ 214,969,666 $ 219,800,794 $ 222,304,283 $233,482,146 $ 260,791,700 22,984,042 22,323,469 26,545,188 39,881,443 50,146,311 32,847,306 28,531,074 33,208,114 45,176,336 51,329,562 52,240,859 54,463,782 $ 249,837,663 $ 270,501,249 $ 291,522,318 $ 313,515,288 $335,869,316 $ 348,102,788 101 200 0112812025Item 1. CITY OF WYLIE, TEXAS EXPENSES, PROGRAM REVENUES, AND NET (EXPENSE)/REVENUE LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Expenses Governmental Activities: General government $ 8,292,990 $ 9,547,712 $ 8,076,571 $ 10,540,621 Public safety 15,265,836 16,665,427 17,893,012 20,843,027 Urban development 1,040,898 1,012,093 1,179,962 1,354,808 Streets 71649,278 6,941,858 8,044,783 8,832,924 Community service 7,326,919 7,750,815 9,092,767 9,561,750 Interest on long-term debt 3,920,570 3,439,372 2,752,525 2,659,653 Total Governmental Activities Expenses 43,496,491 45,357,277 47,039,620 53,792,783 Business-type Activities Utility 12,878,510 14,250,070 15,334,168 17,157,737 Total Business-type Activities Expenses 12,878,510 14,250,070 15,334,168 17,157,737 Total Primary Government Expenses $ 56,375,001 $ 59,607,347 $ 62,373,788 $ 70,950,520 Program Revenues Governmental Activities: Charges for Services: General government $ 2,650,115 $ 2,805,284 $ 2,887,799 S 2,924,232 Public safety 1,519,821 1,665,370 1,682,035 1,950,380 Urban development 1,399,132 1,497,411 1,589,740 1,443,985 Community service 946,334 383,916 382,566 394,997 Operating Grants and Contributions 467,147 359,928 364,935 346,444 Capital Grants and Contributions 10,343,185 12,277,481 15,186,815 11,809,600 Total Governmental Activities Program Revenues 17,325,734 18,989,390 22,093,890 18,869,638 Business-type Activities: Charges for Services: Utility 15,473,529 15,997,794 16,622,658 19,431,713 Capital Grants and Contributions 2,399,575 1,496,700 4,827,433 3,646,800 Total Business-type Activities Program Revenues 17,873,104 17,494,494 21,450,091 23,078,513 Total Primary Government Programs Revenues 35,198,838 36,483,884 43,543,981 41,948,151 Net(Expense)lRevenue Governmental Activities $ (26,170,757) $ (26,367,887) $ (24,945,730) $ (34,923,145) Business-type Activities 4,994,594 3,244,424 6,115,923 5,920,776 Total Primary Governmental Net Expense (21,176,163) (23,123,463) (18,829,807) (29,002,369) Note:The city began to report accrual information when it implemented GASB Statement 34 in fiscal year 2003.This information is presented using the accrual basis of accounting. 102 201 0112812025Item 1. TABLE 2 2019 2020 2021 2022 2023 2024 $ 11,634,904 $ 12,134,312 $ 12,690,079 $ 13,682,957 $14,412,031 $ 16,475,644 22,175,998 23,057,208 23,478,532 25,164,617 29,893,415 33,866,636 1,346,364 1,108,956 1,121,650 1,020,885 1,083,325 1,033,568 8,912,861 9,259,873 9,133,138 10,393,464 11,434,006 13,643,998 9,530,076 9,860,490 9,309,304 9,217,814 9,999,916 10,873,557 2,688,231 2,448,009 2,235,277 2,118,360 2,179,116 2,187,465 56,288,434 57,868,848 57,967,980 61,598,097 69,001,809 78,080,868 17,635,306 18,655,149 19,053,908 20,876,930 23,150,772 25,014,428 17,635,306 18,655,149 19,053,908 20,876,930 23,150,772 25,014,428 $ 73,923,740 $ 76,523,997 $ 77,021,888 $ 82,475,027 $ 92,152,581 $ 103,095,296 $ 2,919,563 $ 2,968,934 $ 3,133,030 $ 3,376,459 $3,593,830 $ 4,330,363 2,084,957 2,994,404 2,807,595 3,505,797 3,420,146 3,860,698 1,486,285 1,560,468 1,807,612 1,727,784 1,743,500 1,209,110 415,862 212,406 377,217 527,150 750,124 589,477 1,115,044 388,250 730,139 663,356 7,069,298 914,644 6,608,297 11,902,495 10,810,966 7,619,607 5,136,507 3,424,299 14,630,008 20,026,957 19,666,559 17,420,153 21,713,405 14,328,591 20,662,507 23,047,261 24,400,005 27,371,622 29,592,808 31,381,498 2,783,419 5,590,177 3,317,635 3,189,643 2,965,191 1,307,892 23,445,926 28,637,438 27,717,640 30,561,265 32,557,999 32,689,390 38,075,934 48,664,395 47,384,199 47,981,418 54,271,404 47,017,981 $ (41,658,426) $ (37,841,891) $ (38,301,421) $ (44,177,944) $ (47,288,404) $ (63,752,277) 5,810,620 9,982,289 8,663,732 9,684,335 9,407,227 7,674,962 (35,847,806) (27,859,602) (29,637,689) (34,493,609) (37,881,177) (56,077,315) 103 0112812025Item 1. CITY OF WYLIE, TEXAS GENERAL REVENUES AND TOTAL CHANGE IN NET POSITION LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Net(Expense)/Revenue Governmental Activities $ (26,170,757) $ (26,367,887) $ (24,945,730) $ (34,923,145) Business-type Activities 4,994,594 3,244,424 6,115,923 5,920,776 Total Primary Government Net Expense (21,176,163) (23,123,463) (18,829,807) (29,002,369) Governmental Revenues and Other Changes in Net Position Governmental Activities: Taxes Property taxes 24,620,586 26,992,416 30,065,957 31,459,533 Sales taxes 6,663,646 7,555,687 7,993,453 7,859,294 Franchise Taxes 2,665,092 2,709,736 2,726,088 2,749,138 Unrestricted investment earnings 12,708 65,850 145,377 312,765 Miscellaneous income 160,750 149,534 223,012 356,159 Gain(loss)on disposal of capital assets 339,328 96,937 - - Transfers 1,961,899 1,911,845 2,112,861 2,166,807 Total Governmental Activities 36,424,009 39,482,005 43,266,748 44,903,696 Business-type Activities: Investment earnings 93,293 103,521 135,053 212,774 Miscellaneous income 336,548 419,698 172,836 129,963 Transfers (1,961,899) (1,911,845) (2,112,861) (2,166,807) Total Business-type Activities (1,532,058) (1,388,626) (1,804,972) (1,824,070) Total Primary Government $ 34,891,951 $ 38,093,379 $ 41,461,776 $ 43,079,626 Change in Net Position Governmental Activities $ 10,253,252 $ 13,114,118 $ 18,321,018 $ 9,980,551 Business-type Activities 3,462,536 1,855,798 4,310,951 4,096,706 Total Primary Government $ 13,715,788 $ 1.4,969,916 S 22,631,969 $ 44,077,257 Note:The city began to report accrual information when it implemented GASB Statement 34 in fiscal year 2003. This information is presented using the accrual basis of accounting. 104 203 0112812025Item 1. TABLE 3 2019 2020 2021 2022 2023 2024 $ (41,658,426) $ (37,841,891) $ (38,301,421) $ (44,177,944) $ (47,288,404) $ (63,752,277) 5,810,620 9,982,289 8,663,732 9,684,335 9,407,227 7,674,962 (35,847,806) (27,859,602) (29,637,689) (34,493,609) (37,881,177) (56,077,315) 33,275,978 34,300,635 35,629,027 36,723,108 37,982,291 41,463,584 8,967,508 10,037,707 11,832,404 12,951,476 14,193,327 14,993,518 2,883,573 2,734,736 2,675,866 2,929,590 3,080,512 3,029,760 495,039 188,991 31,845 307,155 2,829,070 6,401,944 559,846 914,338 276,181 610,600 485,740 421,833 - 77,901 1,109 2,706,165 132,421 7,079 2,273,616 2,405,244 2,416,161 2,488,646 2,562,305 2,640,204 48,455,560 50,659,552 52,862,593 58,716,740 61,265,666 68,957,922 266,776 138,968 62,113 195,126 1,389,590 1,812,289 357,199 129,912 150,213 63,359 142,254 180,780 (2,273,616) (2,405,244) (2,416,161) (2,488,646) (2,562,305) (2,640,204) (1,649,641) (2,136,364) (2,203,835) (2,230,161) (1,030,461) (647,135) $ 46,805,91.9 $ 48,523,188 $ 50,658,758 $ 56,486,579 $ 60,235,205 $ 68,310,787 $ 6,797,134 $ 12,817,661 $ 14,561,172 $ 14,538,796 $13,977,262 $ 5,205,645 4,160,979 7,845,925 6,459,897 7,454,174 8,376,766 7,027,827 $ 10,958,113 $ 20,663,586 $ 21,021,069 $ 21,992,970 $ 22,354,028 $ 12,233,472 105 El 0112812025Item 1. CITY OF WYLIE, TEXAS FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 General Fund Nonspendable $ 181,891 $ 194,820 $ 156,872 $ 173,603 Restricted 31,167 44,107 44,107 29,381 Committed 168,017 591,471 413,504 354,354 Assigned 170,213 88,788 2,884,219 1,381,468 Unassigned 13,561,725 16,272,269 16,281,977 16,202,153 Total General Fund $ 14,113,013 $ 17,191,455 $ 19,780,679 $ 18,140,959 All Other Governmental Funds Restricted $ 12,401,450 $ 12,481,571 $ 15,313,781 $ 28,176,150 Committed 2,668,895 2,662,297 2,735,089 3,083,992 Total All Other Governmental Funds $ 15,070,345 $ 15,143,868 $ 18,048,870 $ 31,260,142 106 205 0112812025Item 1. TABLE 4 2019 2020 2021 2022 2023 2024 $ 167,898 $ 168,120 $ 183,212 $ 179473 $ 184,507 $ 193,679 37,921 38,037 57,849 499:218 300,361 280,631 378,727 416,297 521,710 510,191 563,145 605,328 2,948,194 60,732 72,991 84,367 35,838 35,639 16,509,743 21,914,768 30,403,003 30 411,011 28,554,755 26,234,619 $ 20,042,483 $ 22,597,954 $ 31,238,765 $ 31,684,260 $ 29,638,606 $ 27,349,896 $ 29,096,638 $ 19,993,700 $ 23,675,046 $ 32,777,064 $ 63,025,766 $ 49,116,603 2,901,614 2,341,758 1,655,993 1,746,788 2,373,948 2,514,339 $ 31,998,252 $ 22,335,458 $ 25,331,039 $ 34,523,852 $ 65,399,714 $ 51,630,942 107 206 0112812025Item 1. CITY OF WYLIE, TEXAS CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Revenues Ad valorem taxes $ 24,515,600 $ 27,127,964 $ 30,062,648 $ 31,521,403 Sales taxes 6,663,646 7,555,687 7,993,453 7,859,294 Franchise fees 2,595,964 2,666,356 2,686,550 2,740,472 Licenses and permits 2,465,148 1,623,398 2,218,729 2,118,115 Intergovernmental 2,307,516 4,591,241 4,755,914 1,353,146 Service fees 4,183,790 4,306,832 4,307,000 4,338,603 Court fees 413,757 536,106 582,418 486,980 Development fees 880,193 473,966 969,365 273,022 Interest income 12,708 65,850 145,377 312,765 Miscellaneous income 326,323 292,456 301,504 482,294 Total Revenues 44,364,645 49,239,856 54,022,958 51,486,094 Expenditures General government 8,405,920 9,396,230 10,677,430 10,041,180 Public safety 15,064,971 17,577,736 18,190,153 19,420,235 Urban development 1,124,212 1,109,049 1,270,481 1,309,980 Streets 1,901,138 2,190,086 3,070,133 3,165,925 Community service 5,860,111 6,408,022 8,359,639 7,696,489 Capital outlay 5,167,717 5,047,777 3,493,929 674,969 Debt service Principal 4,695,000 5,000,000 5,060,000 5,350,000 Interest and fiscal charges 3,707,211 3,170,926 3,181,314 3,003,262 Bond issuance costs 244,695 323,391 - 89,500 Total Expenditures 46,170,975 50,223,217 53,303,079 50,751,540 Excess of Revenues Over(Under)Expenditures (1,806,330) (983,361) 719,879 734,554 Other Financing Sources(Uses) Transfers In 3,594,899 3,738,641 3,477,861 6,372,660 Transfers Out (1,633,000) (1,785,791) (1,365,000) (4,205,853) Issuance of long-term debt 21,240,000 30,110,000 8,500,000 Premium on bonds issued 3,128,967 5,833,412 106,250 Payment to refunded bond escrow agent (24,376,415) (36,041,783) - - Proceeds from capital lease 1,130,553 - Proceeds from note - 86,034 - Insurance recovery 21110,037 1,444,899 11,693 Reimbursement from other funds - - - - Sale of capital assets 482,956 170,810 - 52,248 Total Other Financing Sources(Uses) 2,437,407 4,135,326 4,774,347 10,836,998 Net Change in Fund Balances $ 631,077 $ 3,151,965 $ 5,494,226 $ 11,571,552 Debt Service as a Percentage of Noneapital Expenditures 21.1% 18.7% 17.7% 17.1% 108 [H] 0112812025Item 1. TABLE 5 2019 2020 2021 2022 2023 2024 $ 33,215,374 $ 34,314,132 $ 35,624,174 $ 36,709,489 $ 37,876,401 $ 41,361,949 8,967,508 10,037,707 11,832,404 12,951,476 14,193,327 14,993,518 2,845,824 2,961,998 2,696,702 2,897,152 3,015,867 2,976,719 1,766,155 1,908,981 2,008,730 2,192,510 2,739,451 1,667,522 1,400,092 2,838,041 5,191,266 4,602,908 8,790,590 6,503,598 4,698,587 4,252,796 4,880,463 5,100,703 5,557,778 6,064,942 318,245 251,030 305,022 332,209 340,325 374,050 448,375 477,776 599,978 317,734 875,928 164,777 495,039 188,991 31,845 307,155 2,813,441 4,240,205 310,171 183,002 289,114 556,397 490,347 327,063 54,465,370 57,414,454 63,459,698 65,967,733 76,693,455 78,674,343 10,236,046 11,789,052 11,253,180 11,645,070 11,967,582 15,648,127 20,609,710 28,787,518 22,995,835 25,534,762 28,787,518 34,283,381 1,266,940 1,028,608 1,085,839 1,052,931 1,028,608 1,072,418 3,148,092 4,261,461 2,926,280 3,563,540 4,261,461 3,609,196 7,716,418 9,142,230 7,756,927 8,482,228 9,142,230 12,258,082 2,674,900 2,822,998 4,939,120 7,557,044 2,822,998 19,843,149 5,655,000 7,180,000 6,380,000 6,690,000 7,180,000 8,211,184 3,180,134 2,634,803 2,556,000 2,563,350 2,634,803 2,898,587 - 129,135 154,686 121,823 129,135 - 54,487,240 67,775,805 60,047,867 67,210,748 67,954,335 97,824,124 (21,870) (10,361,351) 3,411,831 (1,243,015) 8,739,120 (19,149,781) 4,900,804 5,802,294 3,776,186 9,908,592 16,920,159 3,361,469 (2,627,188) (3,397,050) (1,360,025) (7,419,946) (14,357,854) (721,265) 10,165,000 12,005,000 16,010,000 - 1,008,899 1,106,481 1,126,452 - - (5,521,619) (7,558,830) - - 384,243 - 219,282 387,888 774,289 62,833 133,861 212,054 225,734 - - - - - 7,079 - 81,713 93,287 2,706,165 180,277 - 2,661,504 3,645,489 8,224,561 10,881,323 20,091,088 3,092,299 $ 2,639,634 $ (6,715,862) $ 11,636,392 $ 9,638,308 $ 28,830,208 $ (16,057,482) 17.5% 17.1% 16.5% 15.7% 15.3% 14.7% 109 208 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 6 TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) Fiscal Ad Valorem Sales Franchise Year Taxes Taxes Taxes Total 2015. $ 24,515,600 $ 6,663,646 $ 2,595,964 $ 33,775,210 2016 27,127,964 7,555,687 2,666,356 37,350,007 2017 30,062,648 7,993,453 2,686,550 40,742,651 2018. 31,521,403 7,859,294 2,740,472 42,121,1.69 2019 33,215,374 8,967,508 2,845,824 45,028,706 2020 34,314,132 10,037,707 2,961,998 47,313,837 2021 35,624,174 11,832,404 2,696,702 50,153,280 2022 36,709,489 12,951,476 2,897,152 52,558,117 2023 37,876,401 14,193,327 3,015,867 55,085,595 2024 41,361,949 14,993,518 2,976,719 59,332,186 Percent Change $ 16,846,349 $ 8,329,872 $ 380,755 $ 25,556,976 201.5-2024 74.7% 141.8% 14.8% 82.5% 110 209 0112812025Item 1. TABLE 7 CITY OF WYLIE, TEXAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (UNAUDITED) Less: Total Taxable Total Fiscal Residential Commercial Industrial Tax-Exempt Assessed Direct Tax Year Property Property Property Property Value Rate 2015 $ 2,159,677,849 $ 456,585,488 $ 120,520,310 $ 118,002,192 $2,618,781,455 0.8789 2016 2,403,735,226 493,073,892 184,902,709 160,657,963 2,921,053,864 0.8689 2017 2,796,346,833 524,315,031 174,771,677 169,870,475 3,325,563,066 0.8489 2018 3,184,597,754 591,109,898 210,303,769 209,198,308 3,776,813,114 0.7810 2019 3,616,909,043 650,624,491 201,759,611 209,789,356 4,259,503,789 0.7258 2020 3,980,455,949 702,559,463 214,177,830 220,278,824 4,676,914,418 0.6885 2021 4,152,109,035 771,948,729 188,882,599 231,292,765 4,881,647,598 0.6720 2022 4,583,130,357 756,764,219 190,265,923 240,544,476 5,289,616,023 0.6438 2023 5,355,320,430 849,037,364 190,977,521 196,307,017 6,199,028,298 0.5623 2024 6,166,716,674 908,264,589 211,874,622 215,937,719 7,070,918,166 0.5389 Source:Central Appraisal District of Collin County web site(www.collincad.org) 111 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 8 DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) City Direct Rates Overlapping Rates General Wylie Community Collin County Total Direct& Fiscal Basic Obligation Total Independent Independent Collin Community Overlapping Year Rate Debt Service Direct Rate School District School District County College District Rates 2015 0.597978 0.280922 0.878900 1.6400 1.6150 0.2350 0.0820 4.4509 2016 0.611583 0.257317 0.868900 1.6400 1.6250 0.2250 0.0820 4,4409 2017 0.623399 0.225501 0.848900 1.6400 1.6250 0.2084 0.0812 4,4035 2018 0.580307 0.200693 0.781000 1.6400 1.6250 0.1922 0.0798 4.3181 2019 0.538206 0.186420 0.724626 1.6400 1.6700 0.1808 0.0812 4,2979 2020 0.516225 0.172229 0.688454 1.5384 1.5684 0.1750 0.0812 4,0514 2021 0.512180 0.159799 0.671979 1.5205 1.4862 0.1725 0.0812 3.9324 2022 0.491864 0.151887 0.643751 1.4598 1.4603 0.1681 0.0812 3,8132 2023 0.427919 0.134414 0.562333 1.3979 1.4429 0.1524 0.0812 3,6368 2024 0.398412 0.140470 0.538882 1.2125 1.2575 0.1493 0.0812 3.2394 (1)Source;Central appraisal District of Collin County web site(www.collincad.org)_ (2)Although the Community Independent School Dishict is included in the above presentation,less than one percent of the City of Wylie lies within this taxutgjurisdiction. (3)Basis for property tax rate is per S100 of taxable valuation. 112 El 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 9 PRINCIPAL PROPERTY TAX PAYERS CURRENT YEAR AND NINE YEARS AGO (UNAUDITED) 2024 2015 Percentage Percentage Taxable of Total City Taxable of Total City Assessed Taxable Assessed Taxable Taxpayer Value Rank Assessed Value Value Rank Assessed Value LPRE Wylie LLC $ 59,612,562 1 0.77% BVF-V Wylie LLC 56,947,433 2 0.74% Seventy8&Westgate LP 54,434,277 3 0,70% VHP Owner LLC 46,649,733 4 0.60% Woodbridge Wylie Owner LLC 46,362,386 5 0.60% Mack(Wylie)LLC; 41,529,360 6 0,54% Tower Extrusion LTD 37,243,941 7 0,48% Sanden International(USA)Inc. 34,169,103 8 0.44% $36,797,981 1 1.41% Oncor Electric Delivery Company LLC 31,347,680 9 0,41% 22,292,538 4 0.85% 2000 Country Club Road LLC 28,708,909 10 0,37% Holland Hitch of Tx Inc. 25,005,710 11 0.32% 13,100,099 9 0.50°% CLF II LI Wylie Owner LLC 23,023,058 12 0.30% Yes Southfork Collin LLC 22,316,700 13 0,29% Wal-Mart Real Estate Business TR 17,258,900 14 0,22°% 14,570,938 6 0.56% Bloomfield Homes LP 16,867,513 15 0.22% Target Corporation 16,206,000 16 0,21% 14,347,438 8 0.55% Westdale Rustic Oaks LTD 15,979,285 17 0,21% HT Country Club SS Owner LP 15,289,688 18 0.20% Kroger Texas LP 15,278,631 19 0.20% 12,651,382 11 0.48°% Sanden International(USA)Inc. 14,597,386 20 0,19% 14,499,157 7 0.55% Woodbridge Dallas Associates LLC - 27,633,583 2 1.06°% Woodbridge Crossing LP 24,188,675 3 0.92°% FUYO General Lease USA,Inc. 15,002,538 5 0.57% Atlas River Oaks LLC 12,991,435 10 0.50% Yes Companies LLC 10,970,823 12 0.42% Carlisle Coating&Waterproofing Inc. 10,790,733 13 0.41% Atrium Companies Inc. 8,058,996 18 0.31% Best Circuit Boards Inc. 10,351,107 14 0.40% GTE Southwest Inc. 10,335,569 15 0.39°% Windough(DE)LP 7,866,488 19 0.30% Ascend Custom Extrusions LLC 8,927,061 17 0.34% PM Wylie Mob LP 10,000,000 16 0.38°% HD Development Properties LP - 7,188,025 20 0.27% Total $ 618,828,255 8.01% $ 292,564,566 11.17e% (t)Source:Central Appraisal District of Collin County website(www.collincad.org) 113 El 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 10 PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) Collected Within the Fiscal Year of the Levy Total Collections to Date Fiscal Taxes Levied Collections Year Ended for the Percentage in Subsequent Percentage September 30 Fiscal Year Amount of Levy Years Amount of Levy 2015 $ 24,313,312 $ 24,045,424 98.90% $ 267,888 $ 24,313,312 100.00% 2016 26,864,127 26,549,430 98.83% 314,697 26,864,127 100.00% 2017 29,991,374 29,659,723 98.89% 250,376 29,910,099 99.73% 2018 31,349,629 31,134,716 99.31% 214,913 31,349,629 100.00% 2019 32,977,950 32,767,801 99.36% 210,149 32,977,950 100.00% 2020 34,488,548 34,183,944 99.12% 6,296 34,190,240 99.14% 2021 35,349,912 35,243,082 99.70% 106,830 35,349,912 100.00% 2022 36,688,809 36,487,796 99.45% 71,986 36,559,782 99.65% 2023 37,764,209 37,605,247 99.58% 108,726 37,713,973 99.87% 2024 41,299,803 41,196,511 99.75% 3,991 41,200,502 99.76% 114 '213 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 11 DIRECT AND OVERLAPPING SALES TAX RATE LAST TEN FISCAL YEARS (UNAUDITED) City Wylie Economic Fiscal Direct Development Collin Year Rate Corporation County 2015 1.50% 0.50% 0.00% 2016 1.50% 0.50% 0.00% 2017 1.50% 0.50% 0.00% 2018 1.50% 0.50% 0.00% 2019 1.50% 0.50% 0.00% 2020 1.50% 0.50% 0.00% 2021 1.50% 0.50% 0.00% 2022 1.50% 0.50% 0.00% 2023 1.50% 0.50% 0.00% 2024 1.50% 0.50% 0.00% Note:The City sales tax rate includes the City sales tax rate of one percent and the blended component unit rate of one-half percent 115 2��._ 0112812025Item 1. CITY OF WYLIE, TEXAS TAXABLE SALES BY CATEGORY LAST TEN CALENDAR YEARS (UNAUDITED) 2015 2016 2017 2018 Construction $ 479,336 $ 536,173 $ 452,735 $ 830,425 Manufacturing 80,028 103,575 96,116 119,847 Transportation, Communications 179,077 212,058 212,407 318,281 Wholesale Trade 166,717 168,752 361,554 644,085 Retail Trade 3,633,909 4,169,961 4,560,251 5,513,345 Other 4,228,072 4,736,506 4,826,441 2,825,054 Total $8,767,139 $9,927,025 $ 102509,504 $10,251,037 Note:Due to confidentiality issues,the names of the ten largest revenue payers are not available.The categories presented are intended to provide alternative information regarding the sources of revenue.The tax liability includes the City sales tax rate of one percent and the blended component unit rate of one-half percent. 116 '215 0112812025Item 1. TABLE 12 2019 2020 2021 2022 2023 2024 $ 1,147,234 $ 1,400,203 $ 1,349,292 $ 1,259,862 $ 2,639,188 $ 2,169,476 119,923 149,700 163,358 351,938 232,780 208,572 349,457 307,326 326,043 349,669 351,452 379,531 677,446 824,396 787,434 912,782 1,076,438 1,459,247 6,133,235 6,873,957 8,526,052 9,268,619 8,975,402 9,561,547 3,253,254 3,578,388 4,349,705 4,502,258 5,171,921 5,718,588 $11,680,549 $13,133,970 $15,501,884 $ 16,645,128 $ 18,447,181 $ 19,496,961 117 216 0112812025Item 1. CITY OF WYLIE, TEXAS RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (UNAUDITED) General Bonded Debt General Combination Fiscal Obligation. Tax/Revenue Certificates of Year Bonds Bonds Obligation 2015 $ 75,375,018 $ 11,864,899 $ - 2016 83,016,024 1,925,435 - 201.7 78,187,253 1,233,553 - 201.8 73,1.39,939 9,115,985 - 2019 67,281,896 8,886,207 - 2020 61,128,854 8,561,429 - 2021 55,044,633 13,479,773 - 2022 54,794,863 12,990,606 - 2023 64,683,015 12,422,598 - 2024 56,567,025 11,835,344 - Business-type Activities General Water Combination Fiscal Obligation Revenue Tax/Revenue Year Bonds Bonds Bonds 2015 $ 1,622,945 $ - $ 5,365,657 2016 6,025,224 - 324,947 2017 5,816,174 - 7,134,237 2018 4,875,035 - 7,388,900 2019 4,184,968 - 7,327,492 2020 3,574,899 - 7,216,084 2021 3,1.16,788 - 6,871,073 2022 2,619,076 - 6,543,956 2023 2,139,718 - 6,206,838 2024 1,640,360 - 5,859,720 (1)Details regarding the City's outstanding debt can be found in the notes to the financial statements. (2)See the Demographic and Economic Statistics table(Table 18)for population data. 118 217 0112812025Item 1. TABLE 13 Other Governmental Activities Debt General Tax Obligation Revenue Contractual Loans and Financed Bonds Bonds Obligations Leases Purchases $ 3,539,481 $ 145,000 $ 1,388,031 $ 77,660 $ 25,336 3,223,125 - 1,323,166 - - 2,911,894 - 1,258,333 - 892,734 2,559,435 - 1,193,436 - 678,036 2,220,091 - 1,123,571 - 457,778 1,870,746 - 1,053,706 - 542,066 1,511,401 - 978,841 - 237,027 1,152,057 - - 79,529 160,983 777,712 - - 19,290 82,012 393,368 - - 171,666 - Total Percentage Contractual Financed Primary of Personal Per Obligations Purchases Government(1) Income Capita(2) 99,404,027 6.61% $ 2,162 95,837,921 6.13% 2,027 97,434,178 6.08% 2,039 98,950,766 5.36% 1,903 91,482,002 4.80% 1,705 3,333,667 87,281,452 4.71% 1,582 3,010,104 84,249,640 4.32% 1,433 2,702,733 81,043,803 3.64% 1,331 2,388,988 88,720,171 3.86% 1,450 2,068,643 78,536,126 3.08% 1,258 119 '218 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 14 RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (UNAUDITED) General Bonded Debt Outstanding General Percentage Fiscal. Obligation Less: Restricted Net Bonded Actual Taxable Per Year Bonds for Debt Service Debt Value of Property Capita 2015 $ 80,537,444 $ 470,789 $ 80,066,655 3.06% $ 1,742 2016 92,264,373 675,565 91,588,808 3.14% 1,937 2017 86,915,321 820,559 86,094,762 2.59% 1,802 2018 80,574,410 1,095,418 79,478,992 2.10% 1,585 2019 73,686,955 1,187,960 72,498,995 1.70% 1,393 2020 66,574,499 1,244,524 65,329,975 1.53% 1,257 2021 59,672,822 1,122,215 58,550,607 1.20% 1,062 2022 58,565,996 842,926 57,723,070 1.09% 948 2023 67,600,445 532,087 67,068,358 1.08% 1,074 2024 58,600,753 880,607 57,720,146 0.82% 924 120 219 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 15 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT (UNAUDITED) (4) Estimated Estimated Share of Debt Percentage Direct and Governmental Unit 3 Outstanding Applicable Overlapping Debt Debt Repaid with Property Taxes Wylie Independent School District $645,210,971 (1) 63.57% $410,160,614 Collin County 841,715,000 (1) 3.25% 27,355,738 Collin County Community College District 459,865,000 (1) 3.25% 14,945,613 Garland Independent School District 1,111,765,000 (1) 0.59% 6,559,414 Plano ISD 886,020,000 (1) 0.19% 1,683,438 Princeton Independent School District 531,187,658 (1) 0.18% 956,138 Rockwall Independent School District 942,257,549 (1) 0.70% 6,595,803 Rockwall County 130,695,000 (1) 0.60% 784,170 Subtotal, Overlapping Debt 469,040,928 City Direct Debt (2) 68,967,403 Total Direct and Overlapping Debt $ 538,008,331 Ratio of Direct and Overlapping Bonded Debt to Taxable Assessed Valuation 7.61% Per Capita Direct and Overlapping Debt $ 8,617 (1) Source:Municipal Advisory Council of Texas (2)Excludes business-type activities debt (3)Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of Wylie, Texas. This process recognizes that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (4)The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the various governments' taxable assessed value that is within the government's boundaries and dividing it by the total taxable assessed value. 121 22U 0112812025Item 1. CITY OF WYLIE, TEXAS LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 DebtLinut $ 261,878,146 $ 292,105,386 $ 332,556,307 $ 377,681,311 Total Net Debt Applicable to Limit 72,168,010 79,238,061 73,997,534 67,964,648 Legal Debt Margin 189,710,136 212,867,325 258,558,773 309,716,663 Total Net Debt Applicable to the Limit As a percentage of Debt Limit 27.56% 27.13% 22.25% 18.00% Legal Debt Margin Calculation for the Current Fiscal Year Assessed Value $ 7,070,818,166 Debt Limit(10%)of Assessed Value) 707,081,817 Debt Applicable to Limit: General Obligation Bonds 53,595,000 Less:Amount Set Aside for Repayment of General Obligation Debt (10,522,700) Total Net Debt applicable to Limit 43,072,300 Legal Debt Margin $ 664,009,517 (1) Texas state law does not prescribe a debt limit;however,by custom,a practical economic debt limit of 10%of the assessed valuation is used. By law,the general obligation debt subject to the limitation may be offset by the amount set aside for repaying general obligation debt. 122 0112812025Item 1. TABLE 16 2019 2020 2021 2022 2023 2024 $ 425,950,379 $ 467,691,442 $ 488,164,745 $ 528,961,602 $ 619,902,730 $ 707,081,817 61,661,330 55,074,262 48,583,868 48,048,018 52,084,529 43,072,300 364,289,049 412,617,180 439,580,877 480,913,584 567,818,201 664,009,517 14.48% 11.78% 9.95% 9.08% 8.40% 6.09% 123 ;222 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 17 PLEDGED-REVENUE COVERAGE LAST TEN FISCAL YEARS (UNAUDITED) Water Revenue Bonds Utility Less: Net Fiscal Service Operating Available Debt Service(3) Year Charges(1) Expenses(2) Revenue Principal Interest Total Coverage 2015 $ 15,473,529 $ 10,531,564 $ 4,941,965 $ 355,000 $ 221,475 $ 576,475 8.57 2016 15,997,794 11,849,326 4,148,468 370,000 211,638 581,638 7.13 2017 18,169,571 12,832,323 5,337,248 - 285,282 285,282 18.71 2018 19,431,713 14,434,320 4,997,393 50,000 240,019 290,019 17.23 2019 20,662,507 14,895,221 5,767,286 100,000 238,519 338,519 17.03 2020 23,047,261 15,809,435 7,237,826 310,000 234,419 544,419 13.28 2021 24,400,005 16,110,604 8,289,401 320,000 228,119 548,119 15.11 2022 27,371,622 17,720,047 9,651,575 330,000 218,319 548,319 17.60 2023 29,592,808 19,989,715 9,603,093 340,000 204,919 544,919 17.62 2024 31,381,498 21,873,026 9,508,472 350,000 191,119 541,119 17.57 (1)Includes total operating revenue of the Utility Enterprise Fund (2)Includes operating expenses of the Utility Enterprise Fund,less depreciation expense. (3)Debt service requirements includes principal and interest payments on revenue bonds. 124 223 0112812025Item 1. CITY OF WYLIE 125 El 0112812025Item 1. CITY OF WYLIE, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Population(1) 45,970 47,776 50,152 52,003 Personal Income (in thousands of dollars) $ 1,504,632 $ 1,579,381 $ 1,682,796 $ 1,845,898 Per Capita Personal Income $ 32,731 $ 33,058 $ 33,554 $ 35,496 Median Age 31.7 31.7 31.7 33.2 Education Level in Years of Schooling(2) Less than high school graduate 16.1% 16.1% 16.1% 16.1% High school graduate(or equivalent) 23.5% 23.5% 23.5% 23.5% Some college/associate's degree 28.5% 28.5% 28.5% 28.5% Bachelor's degree 24.5% 24.5% 24.5% 24.5% Masters,professional, or doctorate 6.7% 6.7% 6.7% 6.7% School Enrollment 14,557 15,023 15,709 16,466 Unemployment(3) 4.1% 3.2% 3.4% 3.2% (1)Population estimate from City of Wylie website. (2)Education statistics for 2013-2020 per the 2010 U.S. Census; for 2021-2024 per the 2020 U.S. Census for population 25 years of age and older (3)Unemployment rates from the Texas Workforce Commission website(www.twc.state.tx.us). 126 225 0112812025Item 1. TABLE 18 2019 2020 2021 2022 2023 2024 53,653 55,156 59,028 60,876 61,184 62,434 $ 1,823,484 $ 1,855,062 $ 1,959,848 $ 2,226,053 $ 2,296,236 $ 2,546,808 $ 33,987 $ 33,633 $ 33,202 $ 36,567 $ 37,530 $ 40,792 33.3 33.4 33.6 33.5 33.7 33.7 16.1% 16.1% 7.8% 7.8% 7.8% 7.8% 23.5% 23.5% 21.8% 21.8% 21.8% 21.8% 28.5% 28.5% 34.1% 34.1% 34.1% 34.1% 24.5% 24.5% 25.8% 25.8% 25.8% 25.8% 6.7% 6.7% 10.5% 10.5% 10.5% 10.5% 17,164 17,392 18,159 18,703 19,176 19,357 2.9% 6.7% 6.2% 2.7% 4.2% 4.1% 127 Eil 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 19 PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO (UNAUDITED) 2024 2015 Percentage Percentage of Total City of Total City Employer Employees Rank Emplop-nent Employees Rank Emplopnent Wylie ISD 3,496 1 27.02% 1,878 1 21.93% North Texas Municipal Water District 840 2 6.49% 604 2 7.05% Extruders/Tower Extrusion 472 3 3.65% 275 6 3.21% City of Wylie 451 4 3.49% 325 4 3.80% Wal-Mart 335 5 2.59% 343 5 4.01% Sanden Intl.(USA),Inc. 241 6 1.86% 450 3 5.26% Kroger 240 7 1.85% - - 0.00% Home Depot 240 8 1.85% 150 - 1.75% Target 238 9 1.84% 170 - 1.99% Avanti Windows&Doors 163 10 1.26% - 7 0.00% Total 6,716 51.90% 4,195 48.99% Source:Wylie Economic Development Corporation 128 El 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 20 FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) Full-Time Equivalent Employees as of Year End 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Function/Program General Government Management Services 14 14 15 16 18 18 18 20 20 21 Finance 9 9 9 9 9 9 9 8 8 8 Planning 5 6 6 6 5 3 3 3 3 3 Building 6 6 6 6 6 6 6 6 6 5 Other 6 7 8 9 9 14 14 15 15 18 Police Officers 55 63 63 63 66 70 70 70 72 77 Civilian 8 8 9 11 11 12 17 21 23 26 Fire Firefighters and Officers 45 49 52 52 53 57 62 68 74 74 Civilians 3 3 3 3 3 4 4 4 4 7 Paramedics - - - - - - - - - 9 EMT - - - - - - - - - 9 Animal Control 7 7 7 8 8 8 8 8 8 8 Dispatch 11 12 13 13 14 14 15 16 16 16 Streets 13 16 17 18 18 19 20 21 21 22 Other Public Works Engineering 3 3 3 3 - - - 6 6 6 Other 11 11 11 11 14 14 15 11 11 13 Parks and Recreation 44 48 49 51 51 57 57 62 63 70 Library 24 24 25 27 27 27 27 27 27 27 Water 15 15 19 19 19 16 16 16 16 17 Wastewater 6 6 6 7 9 11 12 12 12 12 EDC 2 3 3 3 3 3 3 4 4 6 Total 287 310 322 335 343 362 377 400 410 457 Source:City of Wylie annual budget book 129 228 0112812025Item 1. CITY OF WYLIE, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 Function/Program General Government Building Permits Issued 484 433 667 617 Building Permits Value(thousands) (1) $ 106,488 $ 107,516 $ 201,540 $ 155,666 Police Physical Arrests 973 1,385 1,026 1,333 Violations Issued 2,691 4,188 4,228 2,812 Warrants Issued 919 701 1,492 870 Fire Emergency Responses 4,168 4,311 4,478 4,755 Fires Extinguished 62 89 168 72 Inspections 1,980 2,039 2,150 2,724 Other Public Works Street Resurfacing(miles) 2 4 5 3 Potholes Repaired 18 43 44 81 Parks and Recreation Athletic Field Permits Issued 28 28 63 41 Pavilion/Gazebo Permits Issued 151 202 153 165 Recreation Facility Attendance 286,357 328,495 367,665 462,309 Baseball/Softball Fields 26 26 26 26 Soccer/Football/Cricket/Disc Golf Field 22 23 23 23 Basketball/Volleyball/Pickleball Courts 10 10 10 10 Pavilions/Gazebos 15 15 15 15 Library Volumes in Collection 103,544 109,392 114,715 140,905 Water New Connections 1,240 1,219 678 139 Water Main Breaks 3 4 - 1 Average Daily Consumption(gallons) 3,625,151 3,719,076 3,543,448 4,881,666 Source: City Departments (1)Legislature passed a law that prohibits asking for value on permit application. *Covid related reduction in services 130 H 0112812025Item 1. TABLE 21 2019 2020 2021 2022 2023 2024 443 500 577 402 397 297 $ 242,535 $ 242,535 N/A N/A N/A N/A 815 666 71.0 799 818 879 2,117 1,791 2,065 1,724 2,443 2,833 642 250 159 790 1,203 1,017 4,879 4,840 5,708 5,726 5,767 6,097 85 107 109 157 127 125 2,478 3,242 2,948 2,319 2,416 1,838 3 0.25 0.9 2 2 3 138 183 283 403 420 580 37 28 62 1.16 118 167 153 75 163 142 160 103 509,083 249,028* 285,110* 330,187 381,305 392,192 26 26 26 26 24 24 23 23 23 23 23 23 10 10 10 10 12 12 15 17 17 17 17 21 151,864 156,824 166,059 167,444 171,233 173,814 165 252 268 321 596 698 7 6 6 5 4 8 3,980,000 3,791,394 3,882,015 3,463,902 4,436,853 5,106,487 131 230 0112812025Item 1. CITY OF WYLIE, TEXAS TABLE 22 CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Function/Program Police Stations 1 1 1 1 1 1 1 1 I 1 Fire Stations 3 3 3 3 3 3 3 4 4 4 Other Public Works Streets(miles) 200 205 212 243 250 250 272 250 304 325 Alleys(miles) 42 42 42 42 42 42 26 33 34 42 Traffic Signals 21 24 25 26 26 26 27 27 26 26 Parks and Recreation Acreage 886 886 916 910 910 910 910 910 910 910 Playgrounds 15 17 18 18 19 19 19 23 23 23 Recreation Facilities 4 4 4 4 4 4 4 4 4 4 Water Water Mains(miles) 157 158 161 161 185 225 198 188 190 191 Fire Hydrants 1,690 1,707 1,789 1,818 1,857 1,921 2,289 1,938 1,981 2,448 Number of service connections 14,134 15,353 16,031 16,171 17,103 17,499 17,470 17,643 18,388 18,512 Wastewater Sanitary Sewers(miles) 178 183 188 204 228 228 230 219 222 224 Education Wylie ISD Campuses in Wylie 19 20 20 20 20 20 20 20 20 20 Source:City Departments 132 231 weaver, Independent Auditor's Report on Internal ContndoverFinancia| Reporting and on Compliance and ot erkAotheroBauedonon Audit of Financial Statements Performed |nAccordance with Government Auditing Standards The Honorable Mayor and Members of the City Council City of Wylie, Texas We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Aod//k1g Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of City of Wylie, Texas (the City) as of and for the year ended September 30. 2024' and the related notes to the financial statements, which collectively comprise the Ci1y's basic financial statements, and have issued our report thereon dated January 22' 2025. Report mn Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Ci|y's internal control over financial reporting (internal control) as basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing on opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in k)femo/ control exists when the design or operation of o control does not a||ovv management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on o timely basis. A material weakness is u defioiency, or o combination of deficiencies, in internal control, such that there is o reasonable possibility that a material misstatement ofthe Ci|y'sfinoncio| statements will not be prevented, or detected and corrected on o timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that ioless severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be mu|eho| weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Report mn Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from mo|eho| misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing on opinion on compliance with those provisions was not an objective of our audit and, accordingly, wedo not express such on opinion. The results ofour tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Weaver and Tidvvo||' L.L.P. l888 Hughes Landing Blvd, Suite 4DO1 The Woodlands, Texas 7738O k4oin: 7l3.8OO.lO6O The Honorable Mayor and Members of the City Council City of Wylie, Texas Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Ci|y^s internal control or on compliance. This report is on integral pad of an audit performed in accordance with Government Auditing Shonc/onds in considering the Ciiy's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. ~' � ,��`�.� ^*~vm —�X�^*}��/=^' '` ' Weaver and Tidwell, LLP. The Woodlands, Texas January 22' 2025 0112812025Item 1. Coltyf Wylise o Cilty Council Meeting January 28 f 2025 ' weaver 01/28/20251fem 1. Overview weaver Assurance-Tax-Advisory, Introduction Audit Process Audit Results Required Communications Financial Highlights Discussion 2 H 0112812025Item 1. Engagement Leadership weaver Assurance-Tax-Advisory' i ✓25+ years of public accounting John DeBurm, CPA experience ✓Dedicated to serving public Partner, sector clients Assurance Services ✓GFOA Special Review Committee Member Lauren Futch, CPA ✓ + 8 years of public accounting Manager, and public sector experience ✓Dedicated to serving public Assurance Services sector clients 4 4 I t Available Throughout the Year to Discuss Issues 0112812025Item 1. vveaverviews rt 237 0112812025Item 1. le Engagement Timeline Assurance Tax Advisory, weaver e4 "" Of Continuous Communication ........ ... . .......... ......... ...... ................ ....... ............. ........ t 1 x A � N I5 H 0112812025Item 1. Audit Process weaver Assurance Tax-Advisory, • The audit was performed in accordance with Generally Accepted Auditing Standards (GAAS), Generally Accepted Government Auditing Standards (GALAS), and The Uniform Guidance. • The audit process was a risk-based approach inLU�which we identified potential areas of risk thatQ,;EnER� » ID could lead to material misstatement of theP, mePTE ffinancial statements. We tailored our audit , ix, programs and resources to specifically addressU "k, , « areas of risk, such as: r FORF' n , • Revenue recognition and related receivables T90D R Capital projects, purchasing and compliance DS"" L D El R ORT with bidding proceduresME • Payables, accrued liabilities, and expenditures Cash and Investments ; • Long-term debt 0112812025Item 1. Audit Process weaver Assurance Tax-Advisory, I t e fim fieldwork a d risk sk assessment we r performed 0 in August 2024. Procedures lincluded-, * Walkthroughs of accounting controls over significant transaction cycles: A. Cash Disbursements and Purchases B. Payroll Disbursements (including TMRS data) C. Cash Receipts A. Utility Billing Receipts C. Parks and Recreation B. Municipal Court D. Other D. Budget and Financial Close Process * Tests of compliance with the Public Funds Investment Act * Control testing over cash disbursements and payroll 0112812025Item 1. Audit Process weaver Assurance Tax-Advisory, Final X". 'x. fieldwork- pe r r me in November eMmM 3" December 2 024 Procedures included-, Testiling account balances and current year activity using a combination of: ➢ analytics, vouching of material transactions, and sampling Assilsted with preparation of the annual comprehensive financial report (ACFR) 8 El 01/2812025 Item 1 Bid �G 7 4 } ,a c a � 1; ? Y 0112812025 Item 1. Auditor Results weave r Assurance-Tax-Advisory, • We issued the Independent Auditor's Report on the financial statements - Unmodified (Clean) Opinion • We issued the Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards - No material weaknesses noted 10 IE 0112812025Item 1. s I� a \ Y� t p A x. �t } l e j��1Yyt 4 r a aY, i PPP 1 � Alk � r 244 Required Communications to 01/28/2025Item 1. weaver)oo- Those in Charge of Governance Assurance TaxAdvisory, Generally accepted auditing The financial statements are the responsibility standards of the City. Our audit was designed to provide for reasonable rather than absolute assurance that the financial statements are free of material misstatement. Our responsibility is to express an opinion about whether the financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. The audit of the fiscal year 2024 financial statements is complete and we have issued an unmodified ("clean") opinion. 12 2a Required Communications to 01/28/2025Item 1. weaver)oo- Those in Charge of Governance Assurance TaxAdvisory, Generally accepted In addition to the GAAS responsibilities, we are required to issue a written report on our government auditing standards consideration of internal controls and identify significant deficiencies, including material weaknesses, if any. Our reports do not provide assurance on internal controls. We design our audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct or material effect on the financial statements. We issue a written report on the results of these procedures; however, our report does not express an opinion on compliance. No findings noted. 13 246 Required Communications to 01/28/2025Item 1. weaver)oo- Those in Charge of Governance Assurance -Advisory, Unusual transactions and the The significant accounting policies used by the City are described in Note 1 to the financial adoption of new accounting statements. principles Pronouncements implemented in 2024 included GASB Statement No. 100, "Accounting Changes and Error Corrections-an Amendment of GASB Statement No. 62". GASB 100 had no effect on the City's FY2024 financial statements. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. Required Communications to 01/28/2025Item 1. weaver)oo- Those in Charge of Governance Assurance -Advisory, Fraud and illegal acts No material errors, irregularities, or illegal acts were noted. Material Weakness in internal No material weaknesses noted. control Other information contained We provided an "in relation to opinion" on supplementary information accompanying the in documents containing financial statements. We performed limited audited financial statements procedures on the required supplementary information. We did not provide any assurance on this information. The Introductory and Statistical sections were both unaudited. Management judgments and Management's estimates of net pension and OPEB liabilities, allowance for uncollectible accounting estimates receivables, and estimated useful lives for capital assets were evaluated and determined to be reasonable in relation to the financial statements as a whole. 1 15 248 Required Communications to 01/28/2025Item 1. weaver)oo- Those in Charge of Governance Assurance -Advisory, Difficulties encountered No difficulties or disagreements arose during the course of our audit. Management representations We requested certain representations from management that were included in the management representation letter. Management consultations We are not aware of management consulting with other accountants for a second opinion. Auditor Independence No independence issues noted. Audit adjustments Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. There was one passed adjustment noted during the audit regarding SBITA that was considered immaterial. We made no material audit adjustments as a result of our audit procedures. 1 16 E 01/28/2025Item 1. ?Free t/ �Z h 51;t 4 �r ct t£ �e r � r{ F' i El r ti 0112812025Item 1. FHighlightsweaver Assurance-Tax-Advisory,r Comparison of Revenues by Source Governmental Funds Revenues for the FY 2024 totaled $78.7 million, a $2.0 million or 2.6% increase. This increase is attributed primarily to the net effect of a $3.5 million increase in ad valorem taxes, a $0.8 million increase sales taxes and a $2.3 million decrease in intergovernmental revenue due to the end of ARPA funding) FY 2024 Revenues FY 2023 Revenues Ad valorem taxes a Ad valorem taxes 5% 1% 0 4% 2% $% Sales taxes Sales taxes g� 11 m Franchise fees M Franchise fees 2% � MAP � ��111 '��'�'r'` �� Yy�I M Licenses and permits 4% ®Licenses and permits 4% Intergovernmental 4% +Intergovernmental 19% ■Service fees ■Service fees 53% 19% 49% Interest income Interest income Other income Other income 18 El 0112812025Item 1. FHighlightsweaver Assurance-Tax-Advisory,r Comparison of Governmental Funds Revenues by Source $45.0 4.1.`.4 $40.0 $ .. $35.0 $30.0 .w.w.w.w.w.w.w.w.w.w........... $20.0r : $15.0 10 0 w �.�.�.�.�.� �. m. .� � $ 3.0 2J $4.6 �� :� _ 2024 $5.0 S51- $ 1.5 2023 el el z 02022 �0 (3-year comparison in millions of dollars) 19 H 0112812025Item 1. FHighlightsweaver Assurance-Tax-Advisory,r Comparison of Governmental Expenditures by Fund (in millions of dollars) Fiscal Year 2024 Fiscal Year 2023 $2.9 $7 5 $4.7 General Fund General Fund $9 4 Debt Service FA Debt Service Fund Fund MI5 Capital Projects im Capital Projects Fund Fund 11 Nomajor Funds rM Nomajor Funds $10. $60.0 $50.9 Governmental Funds Expenditures for FY2024 totaled $97.8 million, a $29.9 million or 44.0% increase. • Capital outlay expenditures increased $17.0 million. • Public safety expenditures increased $5.5 million. • General government increased $3.6 million and community service increased by $3.2 million. 20 - 0112812025Item 1. FHighlightsweaver inancial Assurance-Tax-Advisory, Comparison of Governmental Funds Expenditures * $40.0 _ ------------______------------------------------------------------------------------------------------------------ ___ ______________________________________________________ $34 3 $3 5.0 —-_________...___. __� _.._.._._. $30.0 28- $25.5 $25.0 $19.8 a 2024 $20.0 15.6 2023 $15.0 $1�116 $12.3 2022 $9.1 $11.1$9.9 $9.4 $10.0 -�� 3r6 $4.3 5. $3 62 $1.1 $1.0 $1 0 General Public Safety Urban Streets Community Capital Outlay Debt service Government Development Service *(3-year comparison in millions of dollars) 21 24 0112812025Item 1. Fin n i 1 Highlightsweaver a ca Assurance Tax-Advisory, Fund Balances Governmental Funds' Fund Balances The City's governmental funds reported a combined ending fund balance of $79.0 million as of September 30, 2024 as follows: 34.6% • General Fund $27,349,896 12.2% �r General Fund • Debt Service 880,606 Mi Debt Service Fund • Capital Projects 41 , 1 18, 180 • Other Funds 9,632, 156 in Capital Projects $78,980,838 1.1% Fund Nonmajor Funds 52.1% • Governmental funds' fund balance decreased by $16. 1 million, primarily due to a $13.3 million decrease in the Capital Projects Fund, the result of current year capital projects funded by bonds issued in the prior year. • Unassigned fund balance in the General Fund ($26.2 million) represents 43.8% of general fund expenditures. 22 H 0112812025Item 1. General Fund Budget vs Actual weaver Assurance Tax-Advisory, FY2024 General Fund Budget and Actual original n amended m actual 63,132,432 $70,000,000 58,912,987 59,956,182 53,139,693_-------------------- _ _ ___m_—aaa------- 53,177,057 54,561,824 $60,000,000 -" m_ mmmmmmmmmmmmmm ��mmm. $50,000,000 Y i $40'000,000 f "' + �a $30,000,000 Ki $20,000,000 � ............. 2,680,611 3,105,648 $10,000,000 2,674,404 revenues expenditures Other financing source Overall, positive budgetary variance of $5.0 million: • Actual Revenues exceeded budget by $1 .4 million. • Actual Expenditures were $3.2 million below budget. • Other Financing Sources were $0.4 million above budgeted amounts. 23 H Water and Sewer Fund - weave r 01/28/2025Item 1. Current and Prior Year Assurance. Tax-Advisory, 2024 2023 $ Change % Change Operating Revenues $ 31,381,498 $ 29,592,808 $ 1,788,690 6% Operating Expenses (24,736,636) (22,831,555) (1,905,081) 8% Net Non-Operating Revenues 1,715,277 11212,627 502,650 41% Transfers and Contributions (1,332,312) 402,886 (1,735,198) -431% Change in Net Position $ 7,027,827 $ 8,376,766 $ (1,348,939) -16% Net position increased by $7.0 million over prior year • Operating revenues increased $1 .7 million - primarily due to rate increases and increased consumption. • Operating expenses increased by $1 .9 million - primarily due to increased water costs and wastewater treatment costs. • Nonoperating revenue -increased $0.5 million - primarily due to increased interest income. • Transfers and Contributions decreased $1 .7 million primarily due to a $1 .3 million reduction in capital contributions of infrastructure and impact fees. 24 El 0112812025Item 1. weaver W > We appreciate the opportunity to work with City of Wylie and look forward to our continued r � t i t i i relationship . 25 28 0112812025Item 1. weaver C OM4 n c as 4 l�4 4l John DeBurro, CPA 1 E i 4i} a Engagement Partner 972.44 .6970 I john.deburro@weaver.com Lauren Futch, CPA Audit Manager 972.448.9867 I lauren.futch@weaver.com 259 0112812025 Item 2. Wylie City Council CITY F WYLIE AGENDA REPORT Department: City Secretary Account Code: Prepared By: Stephanie Storm Subject I Consider,and act upon,Ordinance No. 2025-08 amending Wylie's Code of Ordinances,Ordinance No. 2021-17, as amended, Appendix A(Comprehensive Fee Schedule), Section 11(Garbage, Trash and Brush Fees), Section VI(Planning and Zoning), Section VII(Police Department), Section VIII(Public Library), and Section XII(Municipal Court Fees). Recommendation n Motion to approve the Item as presented. Discussion 0 Staff is proposing to amend the following sections in the Comprehensive Fee Schedule: • Section II(Garbage, Trash and Brush Fees)—amend the fees to correlate with the contract approved by City Council on August 8, 2023 • Section VI(Planning and Zoning)—amend Zoning and Platting Fees to align with increased state mandated advertising and other costs • Section VII(Police Department)—remove the fees regarding solicitation which was removed by Ordinance No. 2022- 35, remove the fees regarding fingerprinting as the department no longer provides that service, and add a fee similar to surrounding agencies for the Good Citizen Letter • Section VIII(Public Library)—remove music CD case fee and change the name of the"Meeting Room"to the"Multi- Purpose Room" • Section XII(Municipal Court Fees)—remove the individual fees and mirror the verbiage approved in Ordinance No. 2020-63 which currently exist in Article I1. -Municipal Court Procedures,Division 1. -Municipal Court Funds,Costs And Fees, Sec. 34-21. -Court fees authorized in the Code of Ordinances The current sections from the Comprehensive Fee Schedule are included in this agenda packet as attachments with strikethroughs to show the proposed changes. 260 0112812025 Item 2. ORDINANCE NO. 2025-08 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, AMENDING WYLIE'S CODE OF ORDINANCES, ORDINANCE NO. 2021-17,AS AMENDED, APPENDIX A (COMPREHENSIVE FEE SCHEDULE), SECTION H (GARBAGE, TRASH AND BRUSH FEES), SECTION VI (PLANNING AND ZONING), SECTION VH (POLICE DEPARTMENT), SECTION VIH (PUBLIC LIBRARY), AND SECTION XH (MUNICIPAL COURT FEES); PROVIDING A SAVINGS/REPEALING CLAUSE, SEVERABILITY CLAUSE, PENALTY CLAUSE AND AN EFFECTIVE DATE; AND PROVIDING FOR THE PUBLICATION OF THE CAPTION HEREOF. WHEREAS, the City Council of the City of Wylie, Texas ("City Council") has investigated and determined that it is necessary to modify the amount of certain fees and charges assessed and collected by the City of Wylie,Texas ("Wylie"); and WHEREAS, the City Council therefore has determined that it should amend Appendix A (Wylie Comprehensive Fee Schedule), Section II (Garbage, Trash and Brush Fees), Section VI (Planning and Zoning), Section VII(Police Department), Section VIII(Public Library),and Section XII(Municipal Court Fees)of the Wylie Code of Ordinances, Ordinance No. 2021-17, as amended("Code of Ordinances"), and WHEREAS, the City Council finds that it would be advantageous, beneficial and in the best interest of Wylie and its citizens to amend the Code of Ordinances, as set forth below. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1. Findings Incorporated. The findings set forth above are incorporated into the body of this Ordinance as if fully set forth herein. SECTION 2. Amendment to Appendix A (Wylie Comprehensive Fee Schedule), Section II (Garbage, Trash and Brush Fees), Section VI (Planning and Zoning), Section VII (Police Department), Section VIIT (Public Library), and Section XII (Municipal Court Fees) of the Wylie Code of Ordinances, Ordinance No.2021-17,as amended("Code of Ordinances"). Appendix A(Comprehensive Fee Schedule), Section 11 (Garbage, Trash and Brush Fees), Section VI (Planning and Zoning), Section. VII (Police Department), Section VIII(Public Library), and Section XII(Municipal Court Fees) of the Wylie Code of Ordinances, Ordinance No. 2021-17, as amended("Code of Ordinances") are hereby amended as follows: "APPENDIX A WYLIE COMPREHENSIVE FEE SCHEDULE H. Garbage, Trash and Brush Fees. A. Residential Fee;Deposits. 1. The collection and removal of garbage, rubbish and brush in one polycart container from residential premises, one time per week and one recycle polycart one time per week, shall be made for a charge of$16.76 per residential unit for each calendar month. Ordinance No.2025-08 Amending Fees in the Comprehensive Fee Schedule Page 1 of 6 El 0112812025 Item 2. 2. Residential fees for each unit of single-family detached or duplex (not master metered) either curbside or alley side service, shall be $16.76 per month and shall be charged each month on the utility bill. 3. The following monthly collection fees are based upon the type of establishment or collection,to wit: a. Duplex: $16.76 per unit b. Multifamily: $16.76 per unit c. Residential (multi-family) apartment recycling: $1.00 per unit d. Trailer park: $16.76 per unit 4. Each additional trash polycart: $4.97 5. Each additional recycle polycart: $2.83 6. Replace lost/stolen trash or recycle polycart(each): $110.12 7. Trash only service deposit(no water or sewer account): $20.00 8. Residential open top roll off container: Delivery-Weekday: $96.37 Delivery-Weekend: $123.12 Trip charge(dry run) -Weekday: $96.37 Trip charge(dry run) -Weekend: $123.12 Weekly rental: $45.60 12 cubic yard per haul-Weekday:** $399.94 12 cubic yard per haul-Weekend:** $427.71 ** Plus disposal and or excess per ton if over 4,000 lbs. Disposal rate per ton over 4,000 lbs.payload to 8,000 lbs.: $84.31 Plus, excess payload weight if over 8,000 lbs.: $118.05 B. Commercial Charges. 1. Commercial Hand Collection,per 95-gallon polycart. Automated Collection Cost: Once per week: $37.13 Two carts once per week: $70.56 Commercial additional cart: $31.42 Commercial Recycle cart: $14.94 Commercial customers shall be required to make a deposit equivalent to three months' charges. 2. Front Load Container Rates. lxwk 2xwk 3xwk 4xwk 5xwk 6xwk 2 cu yd $ 89.45 $190.99 $334.45 $466.63 $605.63 $746.84 3 cu yd $123.29 $229.67 $363.62 $503.67 $678.99 $ 806.60 4 cu yd $148.15 $276.92 $388.31 $540.73 $696.11 $ 863.35 6 cu yd $172.83 $316.48 $444.41 $612.23 $795.76 $ 982.85 8 cu yd $193.03 $363.30 $500.51 $686.34 $888.08 $ 1,099.40 Ordinance No.2025-08 Amending Fees in the Comprehensive Fee Schedule Page 2 of 6 262 0112812025 Item 2. Front Load Cardboard Containers 1 x per week: $111.96 Front Load Cardboard Containers 2 x per week: $230.46 3. Additional Charges. Additional charge of$12.71 per pick up for containers on casters. Additional charge of$12.71 per pick up for containers with four-sided enclosures. Additional charge of$12.71 per pick up for containers with locks. 8 cubic yard Cardboard Recycling Container 1 x per week: $124.27 8 cubic yard Cardboard Recycling Container 2 x per week: $255.80 Front load container exchange charge: $120.74 4. Extra Pick-Ups. 2 cubic yard: $75.95 3 cubic yard: $77.63 4 cubic yard: $79.31 6 cubic yard: $82.70 8 cubic yard: $84.39 5. Refills. 2 cubic yard: $59.06 3 cubic yard: $60.75 4 cubic yard: $62.45 6 cubic yard: $65.83 8 cubic yard: $67.53 6. Open Top Roll off Containers. 20 cubic yard per haul: $794.92 (M-F) 20 cubic yard per haul: $763.04 (W/E) 30 cubic yard per haul: $812.29 (M-F) 30 cubic yard per haul: $778.68 (W/E) 40 cubic yard per haul: $864.34(M-F) 40 cubic yard per haul: $827.97 (W/E) Delivery and Exchange: $587.35 Delivery Weekend: $551.1.4 Daily Container Rental: $1.1.32 Disposal Per Ton: $43.27 7. Front Load Compactors (Rate per Pick Up). 6 cubic yard compactor haul charge: $435.90(M-F) 8 cubic yard compactor haul charge: $489.64(M-F) 30 cubic yard compactor haul charge: $812.29(M-F) 35 cubic yard compactor haul charge: $864.34(M-F) 42 cubic yard compactor haul charge: $812.12 (M-F) Disposal will be billed as at$48.03 per ton;rates based on 4 ton minimum. 8. Roll Off Compactors. Trip charge(dry run) -Weekday: $509.81. Trip charge(dry run) -Weekend: $551.61 30 cubic yard compactor haul charge-Weekday: $731.79 35 cubic yard compactor haul charge -Weekend: $776.66 35 cubic yard compactor haul charge -Weekday: $731.79 Ordinance No.2025-08 Amending Fees in the Comprehensive Fee Schedule Page 3 of 6 263 0112812025 Item 2. 35 cubic yard compactor haul charge-Weekend: $778.68 42 cubic yard compactor haul charge-Weekday: $731.79 42 cubic yard compactor haul charge-Weekend: $778.68 Additional disposal fee per ton if over 8,000 lbs.: $43.27 Excess payload exceeds 54,000 pounds: $97.46 9. Returned Check Charge: $26.31 10. Commercial Rates for Wylie Independent School District(WISD). a. Front Load Container Rates: Size/Pickup I x week 2 x week 3 x week 4 x week 5 x week 6 x week 2 Cu Yd $107.39 $205.27 $285.93 $399.00 $517.84 $638.58 3 Cu Yd $118.97 $224.50 $310.86 $430.64 $580.51 $689.67 4 Cu Yd $126.67 $236.03 $332.02 $462.29 $594.44 $738.18 6 Cu Yd $147.77 $270.54 $379.96 $523.52 $680.33 $840.37 8 Cu Yd $165.06 $305.13 $427.95 $586.86 $759.32 $939.96 b. WISD front load rates are net to contractor, does not include billing fee, franchise fee and sales tax does not apply. C. Fees for Special Collection of Brush and Bulky Waste Items. Special collection of brush and bulky items, in excess of 48 cubic yards per resident per year, will be made available to residents at the rate negotiated between the contractor and the resident. D. Denial of Service. In the event of nonpayment of charges for the above services,the city shall have the right to deny further service to such nonpaying person or customer. VI. Planning and Zoning. A. Maintenance Bonds. Refer to Subdivision Regulations Section 6.7: Maintenance and Guarantee of Public Improvements. The property owner shall maintain all required public improvements for a period of two years following acceptance of the subdivision by the city, and shall also provide a two-year maintenance bond(warranty)that all public improvements will be free from defects for a period of two years following such acceptance by the city. B. Zoning and Platting Fees. Zoning change application for standard districts: $600.00 plus $15.00/acre Zoning change application for planned development district(PD): $1,000.00 plus$25.00/acre Zoning change application for special use permit district(SUP): $750.00 plus $20.00/acre Site plan application: $400.00 plus $10.00/acre Preliminary plat application: $300.00 plus $15.00/acre Final plat/amended re-plat/minor application: $400.00 plus $25.00/acre Annexation/Disannexation application: $750.00 Ordinance No.2025-08 Amending Fees in the Comprehensive Fee Schedule Page 4 of 6 2 0112812025 Item 2. Variance application (Zoning Board of Adjustment and all others, i.e., commission waive planned development acreage, alleys,parking): For residential zoned district: $150.00 For nonresidential zoned district: $300.00 Verification letter(zoning, comprehensive plan,utilities): $75.00 Right-of-way abandonment(fee toward appraised market value): $100.00 VIL Police Department. A. Police Department Fees. Parade permit fee: $25.00 Special event permit fee: $50.00 Good Citizen Letter fee: $5.00 Accident report fee: Copy of accident report: $6.00 Certified copy accident report: $8.00 Open records request(per page): $0.10 Certify open records request: $2.00 VIII.Public Library. A. Library Fees. Replacement fees: Barcode: $1.00 Spine label: $1.00 RFID tag: $1.00 Book jacket: $1.00 DVD case: $3.00 Artwork(DVD or CD): $1.00 CD case(books): $3.00 Hotspot replacement parts and process fee: $15.00 Hotspot replacement cost: $100.00 (device $85.00 + replacement parts and processing fee$15.00) Other fees: Lost or damaged items, cost of material plus: $3.00 Library replacement card: $1.00 Interlibrary loan request fee: $2.00 (if material is not picked up) Service fees: Printing and Copies: Black and white,per page: $0.15 Color,per page: $0.50 3D Printing: $0.15 per gram($1.50 minimum) Fax: United States: $1.75 first page; $1.00 additional pages International: $3.95 first page; $3.45 additional pages Ordinance No. 2025-08 Amending Fees in the Comprehensive Fee Schedule Page 5 of 6 265 0112812025 Item 2. Meeting Room Fees Multi-Purpose Users other than non-profit organizations: $45.00 per hour, non- Room refundable. (Monday- Non-profit 501(c)(3) organizations: $30.00 per hour, non-refundable. Saturday): Proof of non-profit status is required. Conference Users other than non-profit organizations: $20.00 per hour, non- Room refundable. (Monday- Non-profit 501(c)(3)organizations:The Conference Room is free to non- Saturday): profit organizations. Proof of non-profit status is required. XII. Municipal Court Fees. Court costs, fees and fines are hereby authorized to be imposed and collected in accordance with the provisions of applicable law. SECTION 3. Savings/Repealing._ All provisions of the Code of Ordinances shall remain in full force and effect,save and except as amended by this or any other ordinance. All provisions of any ordinance in conflict with this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent a prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of said ordinances shall remain in full force and effect. SECTION 4. Severability. Should any section, subsection, sentence, clause or phrase of this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction, it is expressly provided that any and all remaining portions of this Ordinance shall remain in full force and effect. The City Council hereby declares that it would have passed this Ordinance,and each section, subsection,clause or phrase thereof irrespective of the fact that any one or more sections, subsections,sentences, clauses,and phrases be declared unconstitutional or invalid. SECTION 5. Effective Date. This Ordinance shall become effective from and after its passage and publication as required by the City Charter and by law. DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas, on this 28th day of January, 2025. Matthew Porter,Mayor ATTESTED AND CORRECTLY RECORDED: Stephanie Storm, City Secretary Date of publication in The Wylie News—February 6,2025 Ordinance No. 2025-08 Amending Fees in the Comprehensive Fee Schedule Page 6 of 6 El 0112812025 Item 2. II. Garbage,Trash and Brush Fees. A. Residential Fee,•Deposits. (1)The collection and removal of garbage, rubbish and brush in one polycart container from residential premises, one time per week and one recycle polycart one time per week, shall be made for a charge of $16.76 per residential unit for each calendar month. (2) Residential fees for each unit of single-family detached or duplex(not master metered)either curbside or alley side service,shall be$16.76 per month and shall be charged each month on the utility bill. (3)The fol lowi ng monthly collection fees are based upon the type of establishment or collection,to wit: (a) Duplex:$16.76 per unit (b) Multifamily:$16.76 per unit (c) Residential (multi-family)apartment recycling:$1.000 90 per unit (d)Trailer park:$16.76 per unit (4) Each additional trash polycart:$4.97 (5) Each additional recycle polycart:$2.83 (6) Replace lost/stolen trash or recycle polycart(each):$110.12 (7)Trash only service deposit(no water or sewer account):$20.00 (8) Residential open top roll off container: Delivery—Weekday:$96.37 Delivery—Weekend:$123.12 Trip charge(dry run)—Weekday:$96.37 Trip charge(dry run)—Weekend:$123.12 Weekly renta 1:$45.60 12 cubic yard per haul—Weekday:**$399.94 12 cubic yard per haul—Weekend:**$427.71 **Plus disposal and or excess per ton if over 4,000 lbs. Disposal rate per ton over 4,000 lbs.payload to 8,000 lbs.:$84.31 Plus excess payload weight if over 8,000 lbs.:$118.05 B. Commercial Charges. (1)Commercial Hand Collection,per95-gallon polycart. Automated Collection Cost: Once per week:$37.133AS Two carts once per week:$70.5663 57 Commercial additional cart:$31.42 Commercial Recycl e ca rt:$14.94 Commercial customers shall be required to make a deposit equivalent to three months'charges. (2)Front Load Container Rates. 3x-wk- 2--x-wk- 3-x-wk- 4-•x-wk- 5-x-wk- 6-x-wk- 2-Cu yd- -519— 96 $30130 $42-0 39- $545:63: $672 83 3--Cu-Yd. $111:07- $2 - $327-.59- $45-3-.76- $6.33:70 $ . 6- 4-Ctr..Yd.. "-: "-.47- $349:63- $-487.15- $6-27:13- $77-7:7-9- 6-Cu-Yd-- $155 70 .12. $400.37. $554 5& $21 -- 5-- 8-Cu.. . $.. $-3-27,2-9- $4-59,9— $618.33- $800:47- $99a:45- 1xwk 2xwk 3xwk 4xwk 5xwk 6xwk Created: 2024-10-28 07:28:36 [EST] (Supp. No.4,Update 3) Page 1 of 3 267_ Front Load Cardboard Containers 1xperweek:$I11.96 Front Load Cardboard Containers Zx per week:$230.46 (]) Additional Charges. Additional charge of$1271£4-5 per pick up for containers oncasters. Additional charge of$12.711-.45 per pick up for containers with four-sided enclosures. Additional charge of$12711�5,per pick up for containers with locks. DcubicyardCardboardRecyc|ingContainerlx per week:$124.27I-1,96 8cubicyardCardboardReoyc|ingContainer2x per week:$255.8038.45 Front|oadcontainerexchan0echarOe:$1207488-.78 (4) Extra Pick-Ups. 2 cubic yard:$75.9568/4� 3cubicyord:$77.6369�4 4 cubic yard:$79.317£A5 6 cubic yard:$827074,50 8 cubic yard:$84.387"9 (S) Refills. 2 cubic yard:$59.063-.2-1- 3cubicyard:$60J554;7-3 4 cubic yard:$6I455616 6 cubic yard:$65.8359-.30 8 cubic yard:$67,5360-;84 (6) Open Top Ro8offContainers. 2U cubic yard per haul:$794.82I6.15(PW--F) 2O cubic yard per haul:$763.04(VV/E) 3U cubic yard per haul:$8I2.297-63..G4(M--F) 3O cubic yard per haul:$778.68(YV/E) 40 cubic yard per haul:$864.S47-78fK}(PW--F) 4O cubic yard per haul:$827.97(VV/E) Delivery and Exchange:$587.357-78`68 Delivery Weekend:$551.14 Daily Container Rental:$1132£D-.H Disposal Per Ton:$4327 (7) Front Load Compactors(Rate per Pick Up/. 6cubicyard compactor hau| charge:$435.903-923-0(M--F) 8cubicyard compactor hau| charXe:$4Q9.64441£-2(M--F) ]O cubic yard compactor haul charge:$Ql2237-3£779(K4--F) Created: zvm'zv'zovrzo.3^ cssn (Supp. mo.4,Update 3) Page 2ufa 35 cubic yard compactor haul charge:$864.34731:79(M--F) 42 cubic yard compactor haul charge:$812.12731-.79(K4--F) Disposal will be billed at$48.O3 per ton;rates based on4 ton m|nimum.- (8) Roll Off Compactors. Trip charge(dry run)--VVeekday:$509.81 Trip charge(dry run)--VVeekcnd:$551.61 3O cubic yard compactor haul charge--VVeekday:$731.79 ]5 cubic yard compactor haul char#e--VVeekend:$776.66 35 cubic yard compactor haul charXe--VVeekday:$731.79 35 cubic yard compactor haul charge—Weekend:$778.68 42 cubic yard compactor haul charXe--VVeekday:$731.79 42 cubic yard compactor haul charAe--VVeekend:$778.68 Additional disposal fee per ton if over 8'U00|bs.:$43.27 Excess payload exceeds S4,0O0pounds:$97.46 (9) Returned Check Charge:$26]I (1O)Commercial Rates for Wylie Independent School District/N/8CV. (a) Front Load Container Rates: Si ze/P i c ku p 1 x week 2 x week 3 x week 4 x week 5 x week 6 x week (b) VV|SDfront load rates are net to contractor, does not include billing fee, franchisahe and sales tax does not app|y C. Fees for Special Collection of Brush and Bulky Waste Items. Special collection of brush and bulky items, in excess of 48 cubic yards per resident per year, will be made available to residents at the rate negotiated between the contractor and the resident. D. Denialof Service. In the event of nonpayment of charges for the above services,thecity shall havethe rightto denyfurtharse/viceto such nonpaying person orcustomer. Created: zvm'zv'zovrzo.3^ cssn (Supp. mo.4,Update 3) Page 3ufa 0112812025 Item 2. Vl. Planning and Zoning. A. Maintenance Bonds. Refer to Subdivision Regulations Section 6.7:Maintenance and Guarantee of Public improvements. The property owner shall maintain all required public improvements for a period of two years following acceptance of the subdivision by the city, and shall also provide a two-year maintenance bond (warranty) that all public improvements will be free from defects for a period of two years following such acceptance by the city. B. Zoning and Platting Fees. Zoning change application for standard districts:$4600.00 plus $15.00/acre Zoning change application for planned development district(PD):$751,000.00 plus $25.00/acre Zoning change application for special use permit district(SUP):$50750.00 plus $20.00/acre Site plan application:$35400.00 plus $10.00/acre Preliminary plat application:$300.00 plus $15.00/acre Final plat/amended re-plat/minor application:$400.00 plus $25.00/acre Annexation/disannexation application:$49750.00 Variance application (zoning board of adjustment and all others, i.e., commission waive planned development acreage,alleys,parking): For residential zoned district:$150.00 For nonresidential zoned district:$25300.00 Verification letter(zoning,comprehensive plan,utilities):$75.00 Right-of-way abandonment(fee toward appraised market value):$5100.00 Created: 2024-10-28 07:28:36 [EST] (Supp. No.4,Update 3) Page 1 of 1 27t1 0112812025 Item 2. VII. Police Department. A. Police Department Fees. Parade permit fee:$25.00 Special event permit fee:$50.00 so-H CA'ar-f( Regi-stralion-fee:- . 0 Perm t-f :-$7-5:00. F gerpr-i-ntingfee:-$$5.00 Good Citizen Letter fee:$5.00 Accident report fee: Copy of accident report:$6.00 Certified copy accident report:$8.00 Open records request,(per page):$0.10 Certify open records request:$2.00 Created: 2024-10-28 07:28:36 [EST] (Supp. No.4,Update 3) Page 1 of 1 El 0112812025 Item 2. Vlll. Public Library. A. Library Fees. Repl acement fees: Barcode:$1.00 Spine label:$1.00 RFI D tag:$1.00 Book j a c ket:$1.00 DVD case:$3.00 Artwork(DVD or CD):$1.00 CD case(books):$3.00 Hotspot replacement parts and process fee:$15.00 Hotspot replacement cost:$100.00(device$85.00+replacement parts and processing fee $15.00) Other fees: Lost or damaged items,cost of material plus:$3.00 Library replacement card:$1.00 Interlibrary loan request fee:$2.00(if material is not picked up) Service fees: Printing and Copies Black and white,per page:$0.15 Color,per page:$0.50 3D Printing:$0.15 per gram($1.50 minimum) Fa x: United States:$1.75 first page;$1.00 additional pages International:$3.95 first page;$3.45 additional pages Meeting Room Fees ?Aeetierg Multi-Purpose Room Users other than non-profit organizations:$45.00 per hour, (Monday—Saturday): non-refundable. Non-profit 501(c)(3)organizations:$30.00 per hour,non-refundable.Proof of non-profit status is required. Conference Room Users other than non-profit organizations:$20.00 per hour, (Monday—Saturday): non-refundable. Non-profit 501(c)(3)organizations:The Conference Room is free to non-profit organizations. Proof of non-profit status is required. Created: 2024-10-28 07:28:36 [EST] (Supp. No.4,Update 3) Page 1 of 1 '272 X11. RNmmicipal Court Fees. Court costs, fees and fines are hereby a uthori zed to be imposed and collected in accord a ncewith the provisions of applicable law. Created: zvm'10'zo07.28.3^ cssrz (Supp. mo.4,Update 3) 0112812025 Item 2. (-2)-,-4n..e.en,vpl+a .. t4r. awftxf-vvr+t#en-•rro-tice- ai i-ss-ued-un'dew- r-tic+e..l4. b�,'-Texa-,-C-a Ch i nal-Pf--o edufe;or tl -Far; (�4..._+rr--c-ofnp4l-"c-e-e th_-a-4a s-ued-u-nder--AArt4cte-1-5-.G3(b-was--C-od-e-ef--C-f�mkial- Pmcedure,- (4-)—..+rt-c ph r-der..ofa-ccour-t.&er-- gthe-city, (5ed° eitet r�s, stherry a uthat i .d. to ' -hat- ge ,u�4 1i. e -e ' rrs-e} ..u. yam. ..a t a e a r 0..days-.pa-s t-d . e to.. n. e f .._c o F e 'o Created: 2024-10-28 07:28:36 [EST] (Supp. No.4,Update 3) Page 2 of 2 '274 0112812025 Item 3. Public Arts Advisory Board CITY OF AGENDA REPORT WYLIE Department: Public Art Account Code: 175-5175 Land Betterment Prepared By: C. Ehrlich Subject I Consider, and act upon, the approval of the Municipal Walling Trails,Phase 3 artist design by Sonny Behan at a cost not to exceed$59,190,including a contract to commission the art,and authorizing the City Manager to execute any and all necessary documents. Recommendation Motion to approve the Item as presented. Discussion I The Municipal Walking Trails, Phase 3 will consist of two sculptures depicting the white tail deer by Sonny Behan and a second artist to create the Native American hunters that traversed the Blackland Prairies. Artist Behan has extensive experience in animal sculpture including a lion at the United Nations building. He uses extreme etail in his sculpting as well as movement within his pieces. Throughout history the favorite game animal hunted by native American men was the white-tailed deer. Deer provided most f the meat as well as hides, antlers, sinew and bones for tools and clothing.Deer also figured prominently in their dance and symbolism. The Caddo tribes, as well as many others considered animals as their kin. They taught their young hunters to respect nature and wildlife and the importance of a"clean"kill. They did not want the animal to suffer. After the kill, they would pray or sing a song to thank the animal for giving its life for them. They also used every part of the animal partly out of utility, but mostly out of respect. The Walking Trails theme will continue to depict the rich history of the Blackland Prairie over the past 15,000 years which he Municipal Complex and trails are part of. The City Attorney's office has reviewed the contract prior to presentation to the council. 275 0112812025 Item 3. AGREEMENT BETWEEN THE CITY OF WYLIE, TEXAS AND JASON "SONNY" BEHAN,ARTIST FOR THE FABRICATION AND INSTALLATION OF THE PROPOSED WYLIE WALKING TRAILS PUBLIC ART PROJECT PHASE 3, WYLIE, TEXAS 75098 Made as of the 28th day of January 2025. Between City: City of Wylie, Texas 300 Country Club Road Wylie, Texas 75098 Telephone (972) 516-6000 and Artist(s): Jason"Sonny" Behan 530 NW 2051h Avenue Pembroke Pines, FL 33029 Telephone (424) 438-6814 Project: Fabrication and Installation of the proposed public art titled "Echoes of the Prairie" This Agreement("Agreement") is made and entered by and between the City of Wylie, Texas, a home- rule municipality ("City"), and Jason "Sonny" Behan ("Artist"), to be effective from and after the date as provided herein. City and Artist are sometimes referred to collectively as the "parties" or individually as a"party." WHEREAS, City desires to engage the services of Artist to fabricate and install a bronze sculpture ("Artwork") in connection with the Public Art Project at City's Municipal Complex Walking Trails which shall be installed in the location designated by City on property located at 300 Country Club Road, Wylie, Texas 75098,Phase 3 ("Project"); and WHEREAS, Artist desires to render all services necessary for the Project on the terms and conditions provided herein. NOW, THEREFORE, KNOW ALL PERSONS BY THESE PRESENTS: Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 1 of 19 276 0112812025 Item 3. That for and in consideration of the covenants contained herein, and for the mutual benefits to be obtained hereby and for good and valuable consideration,the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: ARTICLE 1 ARTIST'S SERVICES 1.1 Employment of Artist City hereby agrees to retain Artist to provide the Services as set forth herein in connection with the Project. Artist agrees to perform such Services in accordance with the terms and conditions of this Agreement. 1.2 Scope of Services The parties agree that Artist shall provide the services and deliverables that are set forth and described in the Scope of Services, attached hereto as Exhibit"A" and incorporated herein by reference for all purposes ("Scope of Services"), and shall furnish all personnel, labor, equipment, supplies and all other items necessary to provide all of the Services and deliverables as specified by the terms and of this Agreement (collectively, the "Services"). The parties understand and agree that deviations or modifications to the Scope of Services, in the form of written change orders, may be authorized from time to time by City ("Change Orders"). Artist shall not perform any "extra" work and/or additional services without a duly executed, written change order issued by the Wylie City Manager or authorized designee. 1.3 Schedule of Work Artist agrees to commence work immediately upon execution of this Agreement and receipt of first payment, and to proceed diligently with said work to completion as described in the Completion Schedule/Project Billing/Project Budget,attached hereto as Exhibit`B"and incorporated herein by reference for all purposes. Notwithstanding anything herein to the contrary, fabrication of the Artwork shall be completed no later than September 30, 2025. The Artwork shall be delivered and installed on or before November 30, 2025. or reasonably promptly thereafter, as determined by City in its sole discretion. The Artwork shall not be delivered to the Walking Trails Phase 3 site before the City is notified by written notice from the Artist of the delivery date ("Notice of Delivery")and after all portions of the base construction and lighting infrastructure have been completed by Artist. Delivery and full installation of the Artwork shall be completed within fourteen (14) days of the Notice of Delivery. ARTICLE 2 CITY'S RESPONSIBILITIES 2.1 Project Data If reasonably requested by Artist, City shall furnish required information that it has in its possession as of the date of the request, and Artist shall be entitled to rely upon the accuracy and completeness of the information furnished by City under this Article 2.1. 2.2 City Project Manager City shall designate, when necessary, a representative authorized to act on City' s behalf with respect to the Project ("Project Manager"). City or the Project Manager shall examine the documents submitted by Artist and shall render any required decisions pertaining thereto as soon as practical so as to avoid unreasonable delay in the progress of the Services. Artist understands and agrees that the Project Manager and his or her authorized representative are not authorized to issue verbal or written Change Orders for"extra"work or"claims" invoiced as "extra"work. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 2 of 19 '277_ 0112812025 Item 3. ARTICLE 3 ARTIST'S COMPENSATION 3.1 Compensation for Artist's Services As described in Article 1, Artist's Services of this Agreement, compensation for this Project shall be on a milestone basis,in an amount not to exceed Fifty- nine Thousand One Hundred and Ninety and No/100 Dollars ($59,190.00) ("Artist's Fee"), and will cover all Services to be rendered and materials to be provided in accordance with this Agreement.Artist's Fee shall be paid in accordance with this Article 3 and the Completion Schedule/Project Billing/Project Budget as set forth in Exhibit "B". The final fifteen (15) percent of the Artist's Fee, or Eight Thousand Eight Hundred Seventy-nine and/100 Dollars, ($8,879.00) ("Final Pam"), shall not be paid to Artist until Artist has completed, delivered and installed, as applicable, all of the Artwork, Services and tasks described in Exhibits "A" and "B" to City's satisfaction. 3.2 Invoices—No payment to Artist shall be made until Artist tenders an invoice to City. Payments are payable to Artist within thirty(30) days from the date of invoice as long as the invoice is mailed to City within three (3) days of the date of the invoice. Invoices are to be mailed to the City immediately upon completion of each individual task listed in Exhibit "A". If any invoice remains outstanding and unpaid for more than sixty (60) days from the date of invoice, and Artist has fully performed its obligations as set forth herein, Artist has the option upon written notice to City, to suspend all work specified under this Agreement until the account is brought current. Continued performance and/or completion of work by Artist under this Agreement shall resume upon the payment of the earned fees by City. 3.3 Failure to Pay—Failure of City to pay an invoice, for a reason other than cause, within sixty (60) days from the date of the invoice shall grant Artist the right, in addition to any and all other rights provided, to, upon written notice to City, refuse to render further Services to City and such act or acts shall not be deemed a breach of this Agreement. City shall not be required to pay any invoice submitted by Artist if Artist breached any provision(s) herein. 3.4 Adjusted Compensation If the Scope of Services for the Project or if the Services are materially changed by written change order,the amounts of the Artist's Fee shall be equitably adjusted as approved by City in its sole discretion. Any additional amounts paid to Artist as a result of any material change to the Scope of Services for the Project shall be agreed upon in writing by both parties before the Services are performed. 3.5 Project Suspension If the Project is suspended or abandoned, in whole or in part,by the City for more than three (3) months, Artist shall be entitled to compensation for any and all work completed to the satisfaction of the City in accordance with the provisions of this Agreement prior to suspension or abandonment. In the event of such suspension or abandonment, Artist shall deliver to City all finished or unfinished Artwork, documents, data, studies, surveys, drawings, maps, models,reports,photographs and/or any other items prepared by Artist in connection with this Agreement prior to Artist receiving final payment. If the Project is resumed after being suspended for more than three(3)months,the Artist's compensation shall be equitably adjusted as approved by City in its sole discretion. Any additional amounts paid to Artist after the Project is resumed shall be agreed upon in writing by both parties before the Services are performed. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 3 of 19 278 0112812025 Item 3. ARTICLE 4 OWNERSHIP AND COPYRIGHT 4.1 Ownership of Work Upon completion, the Artwork and the Project shall be the sole property of City, and Artist shall not make any duplicate work of the same or substantially similar size, nor shall Artist grant permission to others to do so except with the written permission of City. City shall be entitled to copies of the plans and the maquette which are prepared by Artist in connection with the development and fabrication of the Project under this Agreement. The ownership of the Artwork is automatically transferred to and vested in City upon full payment of the Artist's Fee as set forth in Article 3.1 of this Agreement. 4.2 Ownership of Copyright —Artist shall retain the copyright to the Artwork. Artist shall take all steps, at his own expense, to protect the copyright of the Artwork. 4.3 License to City — Artist irrevocably licenses City, its employees, representatives, officers and agents, the right to make photographs, two dimensional reproductions, and adaptations of the work for educational,public relations, arts promotional and other non- commercial purposes. For the purposes of this Agreement,the following,among others,are deemed to be reproductions and/or adaptations for non- commercial purposes: reproduction in exhibition catalogues, websites, books, slides, photographs, postcards, posters, and calendars; in magazines, books, art and news sections of newspapers; in general books and magazines not primarily devoted to art but of an educational, historical or critical nature; slides, videos and film strips not intended for a mass audience, and television from stations operated for educational purposes or on programs for educational and news purposes from all stations. 4.4 Copyright Notice — City undertakes to use its reasonable efforts to include in any reproductions which it makes of the Artwork a copyright notice in the following form: Copyright Jason"Sonny"Behan, Artist. 4.5 Representations and Warranties Regarding Copyright Artist represents and warrants that the Artwork is an original creation of Artist and will not infringe the copyright,trademark or other intangible rights of any third parry. Artist represents and warrants that the Artwork is an edition of 1, unless otherwise agreed upon with the City. ARTICLE 5 FABRICATION 5.1 Specifications Artist will fabricate the Artwork, or cause it to be fabricated, in substantial conformity with the design approved by City as set forth in Exhibit"A". 5.2 Changes Any significant changes to the Artwork by either Artist or as requested by City will be approved in writing by the other parry. For purposes of this Agreement, a significant change will mean any change, including but not limited to, a change in the scope, design, color, size or material of the Artwork,which affects cost, installation, site preparation,maintenance and concept as represented in the design described in Exhibit "A". If Artist wishes to make a significant change to the Artwork, he must request written approval from the City of the change in writing at the address provided in Section 14. The city will provide a written response within thirty (30) calendar days. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 4 of 19 H 0112812025 Item 3. 5.3 Review of the Artwork City will be given access to the Artwork during reasonable business hours at Artist's or fabricator's studio in order to review the Artwork and Artist's or fabricator's progress with fabrication of the Artwork. Alternatively, City may request, and shall be given photographic documentation of Artist's progress. 5.4 Notification of Fabrication Completion Artist shall notify City in writing pursuant to Section 14 when the Artwork is completed and ready for delivery. Designated representatives of City will have the opportunity to inspect the Artwork under Section 5.3 for conformity with the design and structural requirements prior to delivery and to give written approval or disapproval of the Artwork for thirty (30) business days following notice from the Artist. As an alternative to the studio inspection, photographic documentation may be submitted to the City upon completion of the Artwork. City will be responsible for providing electrical connection to the site; Artist is responsible for preparation of site, base construction, lighting, and all other specifics regarding the installation of the Artwork at the site. 5.5 Warranty of Craftsmanship — Artist warrants that the Artwork will be free of defects in workmanship and materials. In the event that any defects become apparent in the workmanship or materials within five (5) years of the execution of this Agreement, Artist will remedy any defects at Artist's sole cost and expense provided that City has followed and documented the maintenance procedures detailed in Exhibit"A". ARTICLE 6 STORAGE 6.1 Storage Artist shall be solely responsible for any and all necessary storage and transportation costs associated with this Agreement as provided by the mutually agreed delivery and installation timetable. If, for reasons outside the control of Artists, there is a delay in installation, City will store the Artwork at a secure City facility. If the delay in installation is caused by Artist, Artist will be responsible for the costs of storage. Artist will be on site at time of delivery of the Artwork. ARTICLE 7 FINAL APPROVAL OF ARTWORK 7.1 Final Approval Within ten (10) business days after the permanent installation of the Artwork, City will inspect the Artwork to determine whether it conforms to all of the requirements of this Agreement. If City finds that any aspect of the Artwork is not in conformance with this Agreement, City will notify Artist in writing within seven (7) business days of the inspection. Artist will have an opportunity to address and cure any defects,requests or concerns of City within fifteen(15) days of the date of City's notice provided pursuant to this Article 7. All of the foregoing is without prejudice to any other remedies available to the City under this Agreement or at law. ARTICLE 8 INTEGRITY OF THE WORK 8.1 Repairs and Maintenance - City shall exercise reasonable care to protect, repair, and maintain the work. Artist agrees to cooperate with and advise the City in connection with any such non-routine maintenance, including, without limitation, damage by acts of God, vandalism, conservation and/or replacement of any portion of the Artwork to the extent that he or she is able to do so. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 5 of 19 280 0112812025 Item 3. During Artist's lifetime, City will not undertake any non-routine maintenance on the Artwork without attempting to consult with the Artist or his or her authorized representative unless an emergency requires the City to do so. 8.2 Relocation of the Work—To the extent that the Artwork is capable of being relocated,the City shall have the right to do so. If feasible, the City shall attempt to consult with the Artist concerning the relocation of the Artwork prior to any such relocation; however, the Artist's approval is not required for the relocation, if any. If the Artist is not pleased with such relocation, he or she shall have the right to renounce credit for the Artwork. If Artist renounces credit for his Artwork, this would include, among other things, relinquishment and abandonment of the copyrights described herein. 8.3 Credit—City agrees, at its own expense, to prepare and install at or near the Project a public notice, the form and exact location of which shall be solely determined by City, giving Artist credit for the creation of the Artwork. ARTICLE 9 INSURANCE COVERAGE 9.1 Required Insurance—Artist shall,at Artist's sole cost and expense,procure and maintain the types and amounts of insurance set forth herein for and during all aspects and phases of this Project. Artist shall be required to provide and maintain general liability insurance with a minimum of One Million and No/100 Dollars ($1,000,000.00) per occurrence and Two Million and No/100 Dollars ($2,000,000.00) in the aggregate. In addition, Artist shall procure and maintain insurance for loss (including theft, fire and damage) and employee health and disability insurance, as well as any statutorily required workers' compensation insurance. All insurance and certificate (s) of insurance shall contain the following provisions: 1. Name City, its officers, agents, representatives and employees as additional insureds as to all applicable coverage with the exception of workers' compensation insurance. 2. Provide for at least thirty(30) days prior written notice to City for cancellation, non -renewal or material change of the insurance. 3. Provide for a waiver of subrogation against City for injuries, including death, property damage, or any other loss to the extent the same is covered by the proceeds of insurance. 9.2 Insurance Company Qualification All insurance companies providing the required insurance shall be authorized to transact business in Texas and rated at least "A" by AM Best or other equivalent rating service. 9.3 Certificate of Insurance A certificate of insurance and endorsement (s) evidencing the required insurance shall be submitted no later than the date of the execution of this Agreement. If this Agreement is renewed or extended by the City, a certificate of insurance and endorsement(s) shall also be provided to the City prior to the date the Agreement is renewed or extended. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 6 of 19 281 0112812025 Item 3. ARTICLE 10 AUDITS AND RECORDS/PROHIBITED INTEREST/VENDOR DISCLOSURE Artist agrees that at any time during normal business hours and as often as City may deem necessary, Artist shall make available to representatives of City for examination all of its records with respect to all matters covered by this Agreement, and will permit such representatives of City to audit, examine, copy and make excerpts or transcripts from such records, and to make audits of all contracts, invoices, materials,payrolls,records of personnel, conditions of employment and other data relating to all matters covered by this Agreement, all for a period of four (4) years from the date of final settlement of this Agreement or for such other or longer period, if any, as may be required by applicable statute or other lawful requirement. Artist agrees that he is aware of the prohibited interest requirement of the City Charter,which is repeated on the Affidavit attached hereto as Exhibit "C" and incorporated herein by reference for all purposes, and will abide by the same. Further, Artist shall execute the CIQ Affidavit attached hereto as Exhibit "D". Artist understands and agrees that the existence of a prohibited interest during the term of this Agreement will render the Agreement voidable. Artist agrees that he is further aware of the vendor disclosure requirements set forth in Chapter 1.76, LOCAL GOV' T CODE, as amended, and will abide by the same. ARTICLE 11 TERMINATION OF AGREEMENT/REMEDIES 11.1 Artist Default —Failure or refusal of Artist to perform any act herein required, unless mutually agreed to in writing by City and Artist, shall constitute a default under this Agreement. In the event of a default, in addition to any other remedy available to City, this Agreement may be terminated by City upon ten(10) days' written notice. Such notice does not waive any other legal remedies available to the City. Should termination occur due to Artist default, Artist will refund any payments received, in addition to any other remedies available to City under this Agreement or at law. In the event of any termination under this article, Artist shall deliver to City all work, entirely or partially completed, in addition to any other remedies available to City under this Agreement or at law. 11.2 Conditions for Termination of Agreement Other than Artist's Default If City deems, in its sole discretion,the Project design is inappropriate or unworkable for the site,or if the deadlines specified herein are not met due, in whole or in part, to the Artist's actions and/or omissions, or if cost estimates indicate that the Project cannot be completed within the Project budget, City retains the right to terminate this Agreement and is released from the obligation to enter into fabrication and installation of Artist's design concept for the Project. In the event of any termination under this Section 11.2, Artist shall deliver to the City all work, entirely or partially completed. Artist shall receive as compensation, full payment for Services satisfactorily performed, as solely determined by City, as outlined in Exhibit "B", as applicable, to the date of the termination notice received. City shall make this final payment within thirty (60) days of notifying the Artist. Any payment not timely made under this Section 11.2 is subject to interest charges as described in Section 3.1. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 7 of 19 E 0112812025 Item 3. The rights and remedies provided by this Agreement are cumulative, and the use of any one right or remedy by either party shall not preclude or waive its rights to use any or all other remedies. These rights and remedies are given in addition to any other rights the parties may have by law, statute, ordinance or otherwise. ARTICLE 12 DISPUTE RESOLUTION/MEDIATION In addition to all remedies at law, the parties may agree to attempt to resolve any controversy, claim or dispute arising out of or relating to the interpretation or performance of this Agreement, or breach thereof, by voluntary mediation to be conducted by a mutually acceptable mediator. However, if both parties do not agree to voluntarily mediate any such controversy, claim or dispute, mediation shall not be required. ARTICLE 1.3 INDEMNITY ARTIST SHALL RELEASE,DEFEND,INDEMNIFY AND HOLD HARMLESS CITY AND ITS CITY COUNCIL MEMBERS, OFFICERS, AGENTS, REPRESENTATIVES AND EMPLOYEES FROM AND AGAINST ALL DAMAGES, INJURIES ( INCLUDING DEATH), CLAIMS, PROPERTY DAMAGES INCLUDING LOSS OF USE), CLAIMS FOR PATENT, TRADEMARK AND/OR COPYRIGHT INFRINGEMENT AND/OR ANY OTHER INTELLECTUAL PROPERTY AND /OR PROPRIETARY CLAIM, LOSSES, DEMANDS, SUITS, JUDGMENTS AND COSTS, INCLUDING REASONABLE ATTORNEY' S FEES AND EXPENSES (INCLUDING ATTORNEYS' FEES AND EXPENSES INCURRED IN ENFORCING THIS INDEMNITY),CAUSED BY THE NEGLIGENT,GROSSLY NEGLIGENT, AND/OR INTENTIONAL ACT AND /OR OMISSION OF ARTIST, ITS OFFICERS, AGENTS, REPRESENTATIVES, EMPLOYEES, SUBCONTRACTORS, LICENSEES, INVITEES OR ANY OTHER THIRD PARTIES FROM WHOM ARTIST IS LEGALLY RESPONSIBLE,IN ITS /THEIR PERFORMANCE OF THIS AGREEMENT AND/OR ARISING OUT OF GOODS AND/OR SERVICES PROVIDED BY ARTIST PURSUANT TO THIS AGREEMENT HEREINAFTER ("CLAIMS"). THIS INDEMNIFICATION PROVISION AND THE USE OF THE TERM CLAIMS" IS ALSO SPECIFICALLY INTENDED TO APPLY TO, BUT NOT LIMITED TO, ANY AND ALL CLAIMS, WHETHER CIVIL OR CRIMINAL, BROUGHT AGAINST CITY BY ANY GOVERNMENT AUTHORITY OR AGENCY RELATED TO ANY PERSON PROVIDING SERVICES UNDER THIS AGREEMENT THAT ARE BASED ON ANY FEDERAL. IMMIGRATION LAW AND ANY AND ALL CLAIMS, DEMANDS, DAMAGES, ACTIONS AND CAUSES OF ACTION OF EVERY KIND AND NATURE, KNOWN AND UNKNOWN, EXISTING OR CLAIMED TO EXIST, RELATING TO OR ARISING OUT OF ANY EMPLOYMENT RELATIONSHIP BETWEEN ARTIST AND HIS EMPLOYEES OR SUBCONTRACTORS AS A RESULT OF THAT SUBCONTRACTOR' S OR EMPLOYEE' S EMPLOYMENT AND/OR SEPARATION FROM EMPLOYMENT WITH ARTIST, INCLUDING BUT NOT LIMITED TO, ANY DISCRIMINATION CLAIM BASED ON SEX, SEXUAL ORIENTATION OR PREFERENCE, RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE OR DISABILITY UNDER FEDERAL, STATE OR LOCAL LAW, RULE OR REGULATION, AND/OR ANY CLAIM FOR WRONGFUL TERMINATION, BACK PAY, FUTURE WAGE LOSS, OVERTIME PAY, EMPLOYEE BENEFITS, INJURY SUBJECT TO RELIEF UNDER THE WORKERS' COMPENSATION ACT OR WOULD BE SUBJECT TO Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 8 of 19 lil 0112812025 Item 3. RELIEF UNDER ANY POLICY FOR WORKERS COMPENSATION INSURANCE,AND ANY OTHER CLAIM, WHETHER IN TORT, CONTRACT OR OTHERWISE. ARTIST IS EXPRESSLY REQUIRED TO DEFEND CITY AGAINST ALL SUCH CLAIMS. IN ITS SOLE DISCRETION, CITY SHALL HAVE THE RIGHT TO APPROVE OR SELECT DEFENSE COUNSEL TO BE RETAINED BY ARTIST IN FULFILLING HIS OBLIGATION HEREUNDER TO DEFEND AND INDEMNIFY CITY,UNLESS SUCH RIGHT IS EXPRESSLY WAIVED BY CITY IN WRITING. CITY RESERVES THE RIGHT TO PROVIDE A PORTION OR ALL OF ITS OWN DEFENSE;HOWEVER,CITY IS UNDER NO OBLIGATION TO DO SO. ANY SUCH ACTION BY CITY IS NOT TO BE CONSTRUED AS A WAIVER OF ARTIST' S OBLIGATION TO DEFEND CITY OR AS A WAIVER OF ARTIST'S OBLIGATION TO INDEMNIFY CITY PURSUANT TO THIS AGREEMENT. ARTIST SHALL RETAIN CITY- APPROVED DEFENSE COUNSEL WITHIN SEVEN (7) BUSINESS DAYS OF CITY'S WRITTEN NOTICE THAT CITY IS INVOKING ITS RIGHT TO INDEMNIFICATION UNDER THIS AGREEMENT. IF ARTIST FAILS TO RETAIN COUNSEL WITHIN SUCH TIME. PERIOD,CITY SHALL HAVE THE RIGHT TO RETAIN DEFENSE COUNSEL ON ITS OWN BEHALF, AND ARTIST SHALL BE LIABLE FOR ALL COSTS INCURRED BY CITY. THE RIGHTS AND OBLIGATIONS CREATED BY THIS PARAGRAPH SHALL SURVIVE TERMINATION OF THIS AGREEMENT. ARTICLE 1.4 NOTICES Any notice provided or permitted to be given under this Agreement must be in writing and may be served by depositing the same in the United States Mail, addressed to the party to be notified,postage pre-paid and registered or certified with return receipt requested; by facsimile; by electronic mail, with documentation evidencing the addressee's receipt thereof; or by delivering the sane in person to such party a via hand-delivery service, or to any courier service that provides a return receipt showing the date of actual delivery of the same to the addressee thereof. Notice given in accordance herewith shall be effective upon receipt at the address of the addressee. For purposes of notification, the addresses of the parties shall be as follows: If to City, addressed to it at: Brent Parker, City Manager Julie Pannell,Public Arts Liaison City of Wylie 300 Country Club Road, Bldg. 100 Wylie, Texas 75098 With a copy to: If to Artist, addressed to him at: Jason Behan 530 NW 205th Ave Pembroke Pines, FL 33029 Telephone: (424) 438 6814 ARTICLE 15 MISCELLANEOUS Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 9 of 19 284 0112812025 Item 3. 15.1 Complete Agreement—This Agreement, including the exhibits hereto labeled"A"through"D", all of which are incorporated herein for all purposes, constitute the entire Agreement by and between the parties regarding the subject matter hereof and supersedes all prior and/or contemporaneous written and/or oral understandings. This Agreement may not be amended, supplemented and/or modified except by written agreement, duly executed by both parties. To the extent that any provision of this Agreement should conflict with the provisions of an exhibit, the provisions of this Agreement shall prevail. The following exhibits are attached and made part of this Agreement: Exhibit "A", Scope of Services. Exhibit `B", Compensation Schedule/Project Billing/Project Budget. Exhibit "C",Affidavit. Exhibit "D", Conflict of Interest Questionnaire, Form CIQ. 15.2 Assignment and Subletting Artist agrees that neither this Agreement nor the work to be performed hereunder will be assigned or sublet without the prior written consent of the City, except for transportation, delivery and foundry services.Artist further agrees that the assignment or subletting of any portion or feature of the work or materials required in the performance of this Agreement shall not relieve Artist of its full obligations to the City as provided by this Agreement. All such approved work performed by assignment or subletting shall be billed through Artist, and there shall be no third- party billing. 15.3 Attorney's Fees If either party files any action or brings any proceeding against the other arising from this Agreement, then as between City and Artist, the prevailing party shall be entitled to recover as an element of the costs of suit, and not as damages,reasonable and necessary attorneys' and experts' fees and litigation expenses to be fixed by the court both at trial and on appeal, subject to the limitations set forth in TEX. LOC. GOVT CODE §271.153, as it exists or may be amended, if applicable. 15.4 Successors and Assigns City and Artist, and their partners, assigns, successors, subcontractors, executors, officers, agents, employees, representatives, and administrators are hereby bound to the terms and conditions of this Agreement. 15.5 Savings /Severability In the event that a term, condition or provision of this Agreement is determined to be invalid, illegal,void, unenforceable or unlawful by a court of competent jurisdiction, then that term condition or provision shall be deleted and the remainder of the Agreement shall remain in full force and effect as if such invalid, illegal, void, unenforceable or unlawful provision had never been contained in this Agreement. 15.6 Venue This entire Agreement is performable in Collin County, Texas. This Agreement shall be construed under and in accordance with the laws of the State of Texas, without regard to Texas' choice of law provisions. The exclusive venue for any action arising out of the parties' performance under this Agreement shall be a court of appropriate jurisdiction in Collin County, Texas. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 10 of 19 285 0112812025 Item 3. 15.7 Execution/Consideration This Agreement is executed by the parties hereto without coercion or duress for any substantial consideration, the sufficiency of which is forever confessed. 15.8 Authority The individuals executing this Agreement on behalf of the respective parties below represent to each other that all appropriate and necessary action has been taken to authorize the individual who is executing this Agreement to do so for and on behalf of the party for which his or her signature appears, that there are no other parties or entities required to execute this Agreement in order for the same to be an authorized and binding agreement on the party for whom the individual is signing this Agreement and that each affixing his or her signature hereto is authorized to do so, and such authorization is valid and effective on the date thereof. 15.9 Waiver Waiver by either party of any breach of this Agreement, or the failure of either party to enforce any of the provisions of this Agreement, at any time, shall not in any way affect, limit or waive such party's right thereafter to enforce and compel strict compliance. 15.10 Headings The headings of the various sections of this Agreement are included solely for the convenience of reference and are not to be full or accurate descriptions of the content thereof. 1.5.11 Multiple Counterparts — This Agreement may be executed in a number of identical counterparts, each of which shall be deemed an original for all purposes. A facsimile signature will also be deemed to constitute an original if properly executed. 1.5.12 Immunity — The parties acknowledge and agree that, in executing and performing this Agreement, City has not waived nor shall be deemed hereby to have waived, any defense or immunity, including governmental, sovereign and official immunity, that would otherwise be available to it against claims arising in the exercise of governmental powers and functions. By entering into this Agreement, the parties do not create any obligations, express or implied, other than those set forth herein. 15.13 Representations Each signatory represents this Agreement has been read by the party for which this Agreement is executed and that such party has had the opportunity to confer with its counsel. 15.14 Miscellaneous Drafting Provisions This Agreement shall be deemed drafted equally by all parties hereto. The language of all parts of this Agreement shall be construed as a whole according to its fair meaning, and any presumption or principle that the language herein is to be construed against any party shall not apply. 15.15 Death of Artist In the event the Artist dies or becomes incapacitated during the term of this Agreement,the fabrication, delivery and installation of the Artwork shall be completed pursuant to the Artist's design, conception and plans by: Name: Tessa Cunliffe, Address: 530 NW 205t" Ave, Pembroke Pines, FL 33029, Telephone: (424) 4386539, E-mail: 15.16 No Third-Party Beneficiaries Nothing in this Agreement shall be construed to create any right in any third party not a signatory to this Agreement, and the parties do not intend to create any third party beneficiaries by entering into this Agreement. 15.17 Reference to Artist When referring to "Artist,"this Agreement shall refer to and be binding upon Artist, and his partners, employees, representatives, contractors, subcontractors, licensees, Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 11 of 19 286 0112812025 Item 3. invitees, agents, successors, assignees (as authorized herein), vendors, grantees, trustees, legal representatives and/or any other third parties for whom Artist is legally responsible. 15.18 Reference to City When referring to "City," this Agreement shall refer to and be binding upon City, its Council members, officers, agents, representatives, employees and/or any other authorized third parties for whom City is legally responsible. 15.19 No Joint Enterprise The parties do not intend that this Agreement be construed as finding that the parties have formed a joint enterprise. The purposes for which each party has entered into this Agreement are separate and distinct. It is not the intent of either of the parties that a joint enterprise relationship is being entered into and the parties hereto specifically disclaim such relationship. This Agreement does not constitute a joint enterprise, as there are no common pecuniary interests, no common purpose and no equal right of control among the parties hereto. (Signature page follows) Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 12 of 19 287 0112812025 Item 3. IN WITNESS WHEREOF, the parties have executed this Agreement and caused this Agreement to be effective on the date set forth in the introductory clause of this Agreement. CITY: ARTIST: City of Wylie, Texas Jason "Sonny" Behan,Artist a home-rule municipality By: By: Brent Parker, City Manager Jason" Sonny" Behan, Artist Approved as to Form: By: Abernathy, Roeder, Boyd& Hullett, P.C. Ryan Pittman, City Attorneys Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 13 of 19 288 0112812025 Item 3. STATE OF TEXAS § COUNTY OF COLLIN § BEFORE ME, the undersigned authority, a Notary Public in and for this State of Texas, on this day personally appeared Brent Parker,known to me to be the person whose name is subscribed to the foregoing instrument and acknowledged to me that she executed the same for the purpose and consideration expressed, and in the capacity therein stated. Given under my hand and seal of office this day of 12025. Notary Public in and For the State of Texas STATE OF § COUNTY OF § BEFORE ME, the undersigned authority, a Notary Public in and for this State of , on this day personally appeared , Artist, known to me to be the person whose name is subscribed to the foregoing instrument and acknowledged to me that he executed the same for the purpose and consideration expressed, and in the capacity therein stated. Given under my hand and seal of office this day of , 2025. Notary Public in and For the State of Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 14 of 19 289 0112812025 Item 3. EXHIBIT "A" SCOPE OF SERVICES Project Description ("Echoes of the Prairie" Public Art Project) To fabricate and install the proposed Municipal Walking Trails Phase 3 Public Art Project artist Sonny Behan will perform the following tasks: A) Following a site visit, submit final schematic drawings of the proposal, based upon submitted maquette to City staff and the Public Arts Advisory Board for their review and approval within sixty(60) days of the receipt of this agreement. These drawings will include: Detailed information of every physical feature of the construction of the Artwork and its integration with the site with any proposed changes to the previously submitted concept highlighted. (Final Design). A description of any issues involved in the construction, integration and maintenance of the Artwork, as well as any third-parry subcontractors needed to work on the project. • A final project budget breakdown not to exceed $59,190.00. • An installation timeline. B) Following formal approval by the Public Arts Advisory Board, and the Wylie City Council, the Artist shall submit drawings stamped by an engineer, located and licensed by the State of Texas and paid for by the Artist, for certification that the Artwork, foundation, and its connection will be structurally sound. C) Artist shall fabricate and install the Artwork in substantial conformity with the approved design. Any significant changes in the concept, as defined in Article 5.2, must be approved by the City. It is the responsibility of the Artist to coordinate with the City, the Project Landscape Architect, and Contractor to ensure that the site is prepared to receive the Artwork.Artist will be responsible for preparation of the site, including installation of the foundation base, risers, sculptures and lighting. City will be responsible for landscaping around the space and electrical power to the site. D) Upon completion of the permanent installation and clean-up of the site,the City Project Manager will inspect the work and give notice of acceptance, as provided in this Agreement. Artist will complete City's maintenance worksheet and submit it to the City within ten (10) days of City's final acceptance of the Artwork. Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 15 of 19 29U '' 0112812025 Item 3. MAINTENANCE PROCEDURES Materials and Care Information Sheet (to be filled out by the artist and submitted upon completion of the project prior to final payment.) Artist: Date: Title of Work: Media: Specific materials used(Brand name and type of all materials,i.e.type of paper and fiber content, mental alloy, chemical composition of patina, etc.): Specific techniques used in the fabrication of the Artwork. (Airbrush painting, lost wax casting, TIG welding, etc.): Fabricator name and address (if other than artist): Installation materials and techniques (Attach as-built drawings as appropriate): Recommended Maintenance procedures. (Be as specific as possible about techniques and materials): Cautions regarding maintenance, handling, etc: Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 16 of 19 El 0112812025 Item 3. EXHIBIT "B" COMPLETION SCHEDULE/PROJECT BILLING/PROJECT BUDGET Completion Schedule and Project:Billing TASK DESCRIPTION PAYMENT TIMELINE 1 Maquette Production 3,500 Jan 2025 2 Execution of Agreement and Notice to Proceed. 10,000 February Insurance documentation sent to the City. 2025 3 Submit final design and budget breakdown for 10,000 February approval to city staff. Stamped engineered drawings 2025 submitted. 4 Artist begins work upon issuance of city permit. 5,000 February 2025 5 Artist production (ready to bronze) confirmed with 10,000 April-May staff. (pictures or examination) 2025 6 Artist ships work from studio to site. 10,000 August 2025 7 Artist installs work at site. 1,811 November 2025 8 City inspection and approval-final signof£ 8,879 Nov-Dec 2025 TOTAL 59,190 Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 17 of 1.9 2487035 292 0112812025 Item 3. EXHIBIT "C" AFFIDAVIT THE STATE OF § COUNTY OF § I, ,Artist,make this affidavit and hereby on oath state the following: 1,and/or a person or persons related to me,have the following interest in a business entity that would be peculiarly affected by the work or decision on the project(check all that apply); Ownership of ten percent(10%) or more of the voting shares of the business entity. Ownership of$2,500 or more of the fair market value of the business entity. Funds received from the business entity exceed ten percent(10%) of my income for the previous year. Real property is involved and I have an equitable or legal ownership with a fair market value of at least $2,500. None of the above. A relative of mine has substantial interest in the business entity or property that would be affected by my decision of the public body of which I am a member. Other: Upon the filing of this affidavit with the City of Wylie, Texas,I affirm that no relative of mine, in the first degree by consanguinity or affinity as defined in Chapter 573 of the Texas Government Code,is a member of the public body which took action on the agreement. SIGNED this day of 2025. Signature of Official/Title BEFORE ME, the undersigned authority, this day personally appeared and on oath stated that the facts hereinabove stated are true to the best of his/her knowledge or belief. Sworn to and subscribed before me on this day of ,2025. Notary Public in and for The State of My commission expires: Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 18 of 19 233 1 0112812025 Item 3. EYJHBIT "D" CONFLICT OF INTEREST QUESTIONNAIRE FORM CIO For vendor doing business with local governmntal entity. Thts questlanalre reflects Change s Made to Me law Dif Kit 23, 64th tog, Regular Session, OFFEE USr--ONLY Thm Wastimnaire is bemg filed m aocordance wAh Chaptaf 176,Local GrAgmment Crj&,by a vendof who Data RNIMea has a businass relatonship as defined by Section 176,0VII(1-4)with a Imal,governmental anfity and The vendor meets recialren-oa-rds urider gectbn 176006 ar. By law this questionnake must be Lied ve-th the fevords administratr at the loca,k,govemmntal entity nai talac than the,7th business day afti the dale ft vandor Wo&rnes are of facts that to its the statemenI to be filed- -13w Section I 76-XNgff,1l,Law ai Gwernment Coda A vendor comn'Assm offense W,the vendor knoMngty vWates Seclion 176,0%,UKal Cimernmerit Ccda An offense undat this sect kin is a misdemoanw- Narne of vendor lousy a businew ralater riship with local governmental entft. Ctrack this box if you are fling an update to a proviousty f Red qtrastionnairs.(The imN requires that y Du He an updated completed questionnaire with ft apprepriats,Ming aulhority not later than the 7th business day after the date on w you became aware that the originally filed quesHonnaire wais hcomploto or maccuisiG.) IJ Name of to cat govormnoril officer aboutwhonithe informartion is being disclosed. Marne of Officer 4J Describe each orn lot oyir*nt at other business m lationship with the local governalent offizar,or laint a Ily rnambor of the officer,as described by Section 176.003(apt 2XA).Also ribe any family relationship with the local government officer. Complete subWs A and 9 for each ornplayment or business relationship described.A ttach additional pages to this Form, CIO as r*cossary. A. Is the local govwnrnanl:officer or a forth miamber of tho officer recGirvCrag or likely to receive taxable ircom, other Man inverstment mcome,frog tho vendor? El Yes El No 13, Is the vendor recammg or[lkely to receive taxattle incorne,tither than km,,Dstment mr-irme,from or at 11,110 direcion of the local government officer or a fiarrmly member of tine offloor AND the tatrablo income is not recieNed front the local gayornmortlal entity? El Yes No -51 Cioscribe each 9 mplayine ril or bstar relationships t Ow vendor named in Sacl ion I maintainswith aeorporationor other businass onfirty with mspect to whicb the local government officer serves as an officer or dirvalor or holds an ownership interest of one porcant or mora. ±J C hock this bm lf the vendor has giv on the local gav ernm ont of ficor or a f zimify rerun'ber of the o MeG rone or more gift's El asdaschbed in Section 176,0031.a)(2,1(B), excluding 9ft described ln tion 776.003(a-1), ----- ------------ Sigfrature 0 v dw doing busirress will It government at anfiv Date Form proWded by Texas Eth.ca Commission Revised L%Q'021 Agreement for"Echoes of the Prairie" Public Art Project, Jason"Sonny"Behan,Artists Page 19 of 19 4 01/28/2025 Item 3. 295 n. �2 ,>r,:'s, '>. 1�{ ,• �f:'sFrs, } 4 ;.,,. .,.... ,.,., r� ' >7,: � t 1{. t t}t,t �' t.�s: t}{ rp:t ��}` { .t, a} � �ta r� u.t �`}%<S3 t` {,tr•I{,�n ct{�Z��1 4l}fit =r a , t 1. t t i 'tJt rj • � �S �'� .<. ,� �}}�� {j a "> t 1t . .; +r44�� } %t��t y,.�t a�t j��i } = t� s4l� r xts { i r}} r } u 1 r 7 i. 4 4; 0112812025 Item 3. uv BIOGRAPHY � r u,z i Sonny Behan, also known as Sonny time that sparked his passion for Sundancer, is an acclaimed artist wildlife. His global mural tour and solo p renowned for his magnificent large- exhibition in New York in 2018 marked scale wildlife murals and intricately the beginning of a meteoric rise, v, detailed oil paintings. His art, which leading to an increasing demand for seamlessly blends realism with his art. abstraction, can be found in galleries ua t and streets worldwide, from South Now based out of Miami, Sonny has � ; Africa to New York. His bold use of expanded his artisticrepertoire to color and dynamic compositions include intricate bronze sculptures, capture the movement of the animals including a large-scale public he brings to life. sculpture at the United Nations HQ in NYC. Born in the UK, Sonny was raised in South Africa from the age of ten, a t r 296 0112812025 Item 3. r t C O N S E R V A T ION P A R T N E R S H I PS PAINTING A BRIGHTER FUTURE FOR ENDANGERED WILDLIFE 4 t \\ Sonny's passion for using his creativity to highlight the need to protect and preserve the natural world y � has earned him the reputation of being an artist who is deeply engaged and driven to make an U \ h impact. To this end, he has collaborated with prominent non-profits and organizations, such as World Wildlife Fund, United Nations, UNICEF, IFAW, iY,tom.\cttcN\ `:. •.;, ..� '. . .: 3T o a Citizen an Discovery Inc., to create public •.,........w�.� art installations and campaigns to raise funds and awareness for conservation efforts. Food and Agriculture ECOSYSTEMm, 1w s fi �..� ;'f � ' F)�� „ iCAT uni ccef . §E,�TOR T �. a`R��i � a`°3' ,. ,a ��. ° @ FANN' Programme rtea �3 . 2 97 1 CAREER H I G H S I G H T S 09/28/2025 Item 3. µ � r rj s, .w 4 is , u u u I 1 Nasdar GLOBAL, 201. NYC, 2018 & 2021 NYC, 2018 NYC, 2021 NYC, 2021 @...fi USI_ON, 2022 GLOBAL MURAL SPEAKER&ADVOCATE SOLO EXHIBITION MONUMENT AT CLOSING THE STOCK 10,000 SQFT MURAL TOUR FOR WILDLIFE AT UNITED NATIONS IN MANHATTAN UNITED NATIONS EXCHANGE IN NYC FOR THE UN SDG'S In 2017 Sonny launched his To Sonny has twice had the Sonny's first and highly- Together with Discovery, Sonny was invited to the Sonny was commissioned to The Bone project with a honour of speaking at the anticipated solo exhibition of Sonny unveiled a large-scale Nasdaq MarketSite in Times paint a 10,000 sq ft mural global mural tour that brought world's most prestigious his canvas work, along with a bronze tiger statue at the Square to ring the closing bell in (his largest to date) as part some of the world's most international organization; the series of hand-painted skull United Nations headquarters honor of the unveiling of his of the Houston Big Art iconic and endangered United Nations. In 2018 he sculptures. The sell-out show in New York to celebrate tiger statue at the United Bigger Change project in animals into urban participated in their Earth Day explored the precarious tigers and raise awareness Nations, and to celebrate tiger partnership with Downtown environments around the panel to highlight the powerful balancing act that exists for endangered species conservation successes around Houston. The project aimed world. He painted ten large- ways young people are using between mankind and the ahead of the 76th session of the globe, including efforts by to amplify awareness on scale murals of endangered creativity and innovation to animal kingdom. The exhibition the UN General Assembly. Discovery's Project CAT. His social and environmental species in seven countries protect our environment. In had a fantastic turnout with The sculpture, also draws tiger statue was also issues inspired by the United from New York to Vladivostok, 2021 he was involved in a people queuing arond the attention to the UN's Decade showcased on the seven- Nations Sustainable Johannesburg to London. discussion around big cats as block to attend the opening on Ecosystem Restoration. stories-tall Nasdaq tower Development Goals. part of the UN General eveming. screened onto its 10,000 square Assembly SDG Media Zone. foot billboard F298] 0112812025 Item 3. On September 20 2021, Sonny Behan together with Discovery, unveiled a large-scale bronze tiger statue ry at the United Nations (UN) headquarters in New York to celebrate tigers and raise awareness for �zrx endangered species ahead of the 76th session of the UN General Assembly. The sculpture, placed at the i entrance of the UN Plaza next to the renowned Non- � ' � Violence sculpture also draws attention to the UN s gs ` Decade on Ecosystem Restoration, a call for the protection and revival of ecosystems around the world for the benefit of people and nature. This public artwork was created in collaboration with Discovery's Project C.A.T. campaign, launched in � 4 partnership with World Wildlife Fund (WWF), which supports nearly six million acres of tiger habitat across India, Bhutan and Russia. The ambitious project took over a year to bring to life, from Nasdaconceptualisation to installation and was publicly unveiled at the iconic bell ringing ceremony to close the markets at the Nasdaq Market Site in Times Square. F299] � 0112812025 Item 3 . ......... Is ....I � 1 i` ' t n v' 1 1 �r y u a �f+ i 5 v, a�G n i s1 �' s. stt 3, Item 3. , S f e . 4 x � � \ � ,L R t� J� 6 t�• } a L i3�fi7t"TirZvt t t ivS�Y}��2t?r�?P� � c.� r L'` \�rw't�� to 4�.:E � � ,�� " rvt ..� ��>S'a i�'�'� '•s �vl�h r ,�`: t3. r'tiss al s;�lf2i4�� •. P i'. t , L r' L. S l A' tk y rat r Y' x. w t ....�.. .L :,:• � s,a:. ,.. � A � t�S1u"3ttFv iv s vt ,",. ,.,", � r v ,,, G sr Y�.v ..... ., � 11L � vs ..5 s s ..,r. "•.. ;�,; .,o-:: ,,•,;`. r f l�v tr . ��,...�},lt�r {r s t �. ,:,. >72,•11 rt�t, "v i -`v ,.. ,... � .L ..:.::.. r �� ivft�jri�ii yrr 4t?� faa}zt r sir,+ ��xSs^,�v��4r3'vt f�i}v1� itti ufv{ t#v{s t k�'ri��1 s is 1 ti Sv r i v�i5sv? S �dt f�tva rr sv)�r{Sri: rr ',;� �v` i •' at,a a i�€ �t s, }y i r .• Isar: i �� L } i ` $cr', �r 42` ,..�; v,,.• a�'rrlt. use." L 0 � Y a 4 4� �r �x d Siku Bronze H - 23.2 M c x r r � r „: . r <— r r O r 1_ t3 b � a , s { i t ti�,rf / r . ............... ......... a, .. .... ....... ........... ............. ............ .......... ........... ........... .......... ......... ......... 00 : o ........... . ... ..... . ........ ......... � CD = 0112812025 Item 3. II, u� a,ri't�ytti F� kY , 4 t z f �y s Savanna' Bronze H - 16" xW - 19" x � - 9" 303 „Tundra 0112812025Item 3. Bronze H - 9.5” x W - 14" x D - 7" zt �x y t,n � n a 1� iwia.r µi A' e a� �.v 3! , h ? , <d g e. �v 0112812025 Item 3. Will 1 t��titq�r�� ict'��3�tiyk�� u� y q' d l ' Y �a t t Yi iz. v,. z x i r � r y 305 .�1 e • White-Tailed Deer: Throughout most of Caddo history, the favorite gam 01128120251tem 3. hunted by Caddo men was the white-tailed deer. Deer provided most of the meat as •, s �s� t t r {Q x � � � well as hides, antlers, sinew, and bones for tools and clothing. Deer also figured prominently in Caddo dance and symbolism. • White Patina: The bronze sculpture will feature a white patina. The white color of the deer in the sculpture symbolizes purity, orspirituality. It re resents the sacredness of p Y p Y, p the animal in Native American culture, highlighting thereverencef r nature and the r I\ 3 interconnectedness of all living beings. Additionally, white can symbolize peace or a 4 > t t 5 S r harmonious� relationship people between the Caddo eo le and nature, even in the context of . hunting. Note f preferred we can p f r a more traditional bronze patina �•r`J r� i s f yr "� ,,;' � �; 7 e� t • Iopt o e ' r Golden Arrows: The golden arrows represent the skill and precision of the Caddo hunters and their excellent craftsmanship and toolmaking, celebrating the ancestral i e eAdditionally, izes traditions and heritage of the Caddo people the gold again symbol' } the spiritual or cultural value placed on the hunt and the relationship between humans E �. and nature. Colorful Base: The colorful sculpture base symbolizes the diversity and richness of the natural world, the vibrancy and vitality of the ecosystem. It also brings a contemporary kc edge to the sculpure and brightens up the natural landscape. Appearance and Disappearance: The sculpture creates a captivating illusion of both - appearing g and disappearing, generating a sense of constant movement and change. It also speaks to remembrance and honoring ancient knowledge and wisdom so that it is not lost. F306] 0112812025 Item 3. Country Club Conne for o,78 Mlle5r A me. Fuse Me,�dcwrTrail Loop 49 37 Miles) -- NNature Trail(0,21 Miles) � t; � +' - `' r tee _ -F- SirtewaIkConneeSor(0.85M¢te5} Here Hest Stop Pavkjng t�, ffridge Crossincg rat: Public Aft "� M Municipal Comb ewe��✓�`„ 3 a a t fast Meadow t a zp tn^ezt n++ Y \ k *: F w Figure 1 El WWW.S0N .�aL- 09/28/2025 Item 3. Metl s ik al" ". Yet � yZS g ECHOES OF THE PRAIRIE {f 4 x �xq a j u BEHANx aa 7 WYLI E WALKING TRAILS { v { l 4ir m 1ns,{„ allo vy { FAR" 308 L OVERVIEW 1 0112812025 Item 3. "Echoes of the Prairie" is a large-scale bronze sculpture of a rearing white-tailed stag, symbolizing the natural heritage of Wylie, Texas, and honoring the Native American ancestors who once roamed these lands. The sculpture captures the otherworldly moment of a deer caught between past and present, with a fragmented, dynamic form that conveys both motion and emotion. It stands as a tribute to resilience, grace, and the interplay of time and nature. This piece is meant to spark reflection on the land's history while embodying the spirit of survival and strength inherent to the natural world. "Echoes of the Prairie" will serve as a timeless tribute to Wylie's cultural heritage, connecting residents and visitors to the land's history while enhancing the aesthetic value of the community. With meticulous planning, expert craftsmanship, and collaboration, this sculpture will stand as a beacon of pride and legacy for generations. 0112812025 Item 3. s. MAQU ETTE 0 The maquette represents the final vision of the t sculpture, scaled to monumental proportions and ready for production. The dynamic fragmentation of the stag's'form creates a sense of movement and time w —a powerful visualization of the deer's importance to the lands past and present. This timeless, surreal } quality underscores the work's narrative and � � emotional depth. V,� $ Jr wr ".0 .; A`MA Y c u F N " lk 1ta s i< 0112812025 1 m 3. mAka qr y ry>Y ,b 3 1 4� �R6 � F a ti L`4i� 1 1 j ' � c g �Y 0112812025 item 3. r: n 1l t 3. t � �pp a i t l 1 L y't � L... t s m r y pm AN 4 1C 1,485, �� z ouggo k e i 3r 0m, Ill"1 ffi ,ra �o� .. Ism I qmr Elf ,< qm ti $ � l az " 0112812025 Item 3. SSX Pv v r Y 3 o M Al- v � } 1 { A�F i 4 t � S `} ' a:.A4ws fit:i �r II I Zu S � a a '»41 RE, N ? ,y.. INIM- s" 4 �e Y n " 0112812025 Item 3. 4t Y k S t �t z � 4 r� rU s w t � �r t 9 i� tkU >r � NI si` ds ""ter h, 0112812025 Item 3. r s i tt 4' y , 32 C � 1}� �J Y tY z S b 0�FO¢. t,r MM 4i ggp c t t' e 4 r t 5 e .. ....,... � sue.: . 0112812025 Item 3. Li ti. iG G� P Th` S Y a � I e IN S' OW aw 1 l X � n 316 u o-, 0112812025 Item 3. FINAL DESIGN The design, based on the completed clay maquette, has undergone only one modification since the initial concept: the removal of Native American arrows. This change reflects the philosophy of Native American tribes, including the Caddo people, who held profound respect for wildlife. Their practices emphasized humane hunting, and this adjustment ensures the sculpture aligns with these values, emphasizing reverence for the natural world. 1q�641 3.73m2 0 cli El O 4 k t t � t 0112812025 Item 3. II I r M ilk n� h • • r � k A ti 318 0112812025 Item 3. 319 �th g d } t t � 4" r It t 11 111 a Q4� j S } s }� 1, z'Y i� 1� 0112812025 Item 3. }7 an r is 1 • 4 8 Fi y L � a �tr � • ` �s ti S 1 0112812025 Item 3. PRODUCTION PROCESS The sculpture will be created usingtraditional lost-wax lost-wax casting , meticulous process that ensures precision and fidelitye original design. This technique allows for the intricate details of the sta 's fragmented form to be captured with exceptional clarity. The final bronze structure will be composed of � multiple cast pieces, seamlessly joined to create a unified form. � • From the maquette, the sculpture has been 3D scanned and scaled to the required size, ensuring accurate proportions. On approval of the final design, } the foundry then uses advanced foam-cutting technologies to create the structure in foam pieces, which are assembled aroundinitial steel armature. • e foam structure is clad in clay, allowing onny to sculpt hyper-realistic , details such as muscles, hair, eyes, and fragmented pieces. This detailed sculpting is completed tSonny'st i in South Africa, ere the foundry i based. foundry s the traditional lost-lost-wax bronze casting process to mold an cast the sculpturei its armature. Oncecast, the artwork undergoes patination to achievethe final finish. • e foundry ill provide engineeringsign-off on the sculpture's structural integrity, ensuring it meets all safety requirements. • Once complete, sculpture will be crated and shipped by sea freight t Wylie for installation. 321 01/28/2025 Item 3. ,r w � , a< a p 1 a x, � h � 4 4� dvl s & Y r s % v �r. d � „ y b Y 322 �� 01/28/2025 item 3. The sculpture has been designed to seamlessly integrate with the walking trails of Wylie, serving as a focal point �n that resonates with the historical and cultural narrative of the area. y • The sculpture will be placed on a concrete pad, which_ will be outsourced to a local contractor to ensure a secure and stable foundation. • The site will also feature lighting, sourced from a local supplier, to illuminate the sculpture and enhance its dramatic presence during nighttime hours. The lighting design will emphasize the reflective qualities of the polished antlers and the texture of the fragmented bronze form. • The raised base addresses safety concerns by discouraging public interaction with the sculpture's surface. Additionally, the base's height enhances the sculpture's dramatic presence and visibility from various vantage points. • Upon installation the artwork's position will be carefully oriented to highlight its connection to the natural landscape and cultural history of the site, as well as to enhance the interplay with the nearby n � ; Native American sculpture. � � • A local engineer will review and sign off on the installation plan to ensure the artwork's secure p p lacement on the concrete ad. s 0112812025 Item 3. t � r".xt"tyA �� a'u �+ r�r�d�, .. `t I ,,, q� <, .. '` ., u SUBCONTRACTORS Bronze Foundry: The casting will be performed by Sculpture Casting Services (https://sculpturecasting.co.za/) in Cape Town, an internationally recognized facility with expertise in high-quality bronze sculptures. I have worked with the foundry on multiple occasion, including the monumental tiger sculpture unveiled at the United Nations, and can attest to the quality of the craftsmanship and professionalism. • This renowned foundry is known for its expertise in large-scale bronze casting and has collaborated with leading artists worldwide. Their state-of-the-art facilities and highly skilled artisans ensure the highest level of craftsmanship and durability. • The foundry uses advanced techniques to achieve intricate detail, while ensuring structural integrity. • The foundry specializes in complex large-scale bronze casting, " precision engineering for outdoor durability and professional shipping and handling for international projects. t to Local Contractors: • Concrete pad: GT Construction: (https://gtconstruction-inc.com/) j t tit ti • Lighting: Certified Lighting Pros (https://www.certifiedlightingpros.com/) • Local engineer: Gerard J. Duhon (https://www.texashomeengineer.com/index.html) 324 0112812025 Item 3. MAIN ENANCE Waxing: Apply a high-qualityicr cr' st l line or carnauba wax every 6 months to protect the patina from UV rays, moisture, and pollutants. Use a soft cloth to buffa into the surface r even coverage. Durability: Bronze is highly resistant to weathering. Regular cleaning and waxing Cleaning: t regularly i s soft, dry brushr microfiber will preserve its patina and prevent cloth to prevent ' it s gently itdistilled ter and a corrosion. Regular maintenance, includingpH-neutral soap as needed. Avoid abrasive tools or harsh gentle cleaning and waxing, will be chemicals. necessary to preserve the sculpture's finish and prevent excessive weathering. Regular inspections are recommended to assess Immediate Stain Removal: Promptly clean it droppings, dirt, surface condition. Minor touch-ups to the or tree r v t discoloration. Use a damp, soft cloth 'r patina and base paint may be required spot cleaning. periodically to maintain their original appearance. Inspection: Check for signs of damage, such as discoloration, streaking, r corrosion, every 3 months. 325 0112812025 Item 3. TIMELINE November 2024: Maquette Production COMPLETE January 2025: Execution of Agreement & Notice to Proceed. Insurance documentation submitted to the City February 2025: Final Design and Budget Approval. Stamped engineered drawings submitted. February 2025: City Permit Issuance & Work Commencement April-May 2025: Production Ready for Bronze. Confirmed with city staff via photos or inspection moo August-September 2025: Shipping to Site October-November 2025: Installation at Site November 2025: City Inspection & Approval El 0112812025 Item 3. BUDGET BREAKDOWN Labor Fixed Costs i q��merit Other f Fr it 'rl Isar . ii Subcanlractxs 1: Design , . tt Prod cti 1 6tD. 1. 111 _, _ p 5 _ t7 Production' 7u55 Scanning 52D Foam, ONC Milling, and Armitsure 1,538.00 1,538.00 Cladding 575. D 575.00 Large-Scale culpting 30 $100,00 Mould 7,015.00 Arrnit _ 2,133.00 _ 2,133.00 Bronze Casting 17,539.00 17„559. Patina Finishing 1,317.00 1,317.00 PlinthfBaseZ28100 Z283,00 Engineering Sign lift 955_ 0 00 Ljl 36 ain#ing Coating 1 10o0 'Transport installation masm..�A Crating 1,275.00 1,275.00 Shipping (See i^rei _2 daye excluding customs . clearance ,5 .0 „S .0 Delivery, Handling and Installation m IOWOO Cult a Clearance 1@ [i.00 1 1,000.00 2,500.00 Concrete curb 1,800.001 1,800.00 t„i gtlt ng pit 2. .i 1 Engi er Sign tiff 260.0 L25 . 5� Contingency 2,000.00 2P�t1 . TOTAL 5 ,1 g5.5 327 07/28/2025 Item 3 s sr 4 �1s�4 s sss3r a zz z 3 y� { L t �gSt'7SiS1111111\1 F7 t11 4} 1 s�k �`1 �s t4.t 4Si1{ � }; i} s A4 � ® �s � }ss s t u� ` �sr �}4}lS ` ✓ t )r}f ��.. ,4�'� v'.3� �. � ��12�,7'��c•�t�c^-� r((�n... ,s ae, �`�tet` s r.ti tis t 9.. `\ t C... s "y.., �,E• �.«J�'' „uF is s;r c:,.��s3, �, 4. �, y}sS rs r: ..a t�s, h lr±: t �tsE 4 :t fY `V+. �1 � s c '. i ,. ' • ' • • si , i " ' • .:, � �, � • tea i � . • � • • � • , ., • i , ' •' " • • ' • •' • • . ' it i �Vr= v„ t t S.1 t 3 t ( J t l l t t \ t t} 4 } t t 4 f 1 y t 1 t S 4\t T ( .S S. ,�7 i i ,�t�. -t> .� •��., i<l Ala f41, i �.i 1 > �.2n .,\i/r s12•t l ii"t��' ai t ,u, �� ,,a �r�A.i .6< a��" b.��L s=+,f, �v� .•�< �,k .£c, os� tf ,a�c vo ,iS t ";.�, �t z. ,.....�'�t Y EN �,. i� �,�`g 3 � �, �' m t �� . M tag '�� 4 a �, r n r � �' P } �� fit t k`': �o. �t SSS � t k. F ��,��,�2�� .'��f1� Y ��i�� P� , �� ', � � ��,, � st�, �� , �� , vz�� W >' i a 3� .,� v �,. �y�) ?� � t �;, k� is #� � � � � � � � ��" � r �y� t� � �-� ,_ � � �� 7�, ,. �," ,� ss � 5 � �� ' 2 3 � �' � �� ;v,ty rY �' rhu "t,.�icf�',;: ,, �# .,._. .. t ,; i � � , �.s e �l'?��.�,�`�-��3;7 ��`��'til� #1�3t`ti�41y��t�`i��i��i3J��g#��F�r ii,?r. z��,��.�'� ��.�?y,�o�sa,15,7z�,,,�,yy�2 t.��i,..tm,t,a:,�,.,,y<,�a�� ts� 3s�5.yt��t5,j t�yy��,,,,,� «)7.a;ta-t��az�s'z��o\�1.4tlis�57s�.y3 \":c,r„�.:,s.. tt 7t✓.)f�i�.�t S?�1;~g1'�7FY��tF�;�,��3>,�ystz:��?'t'st�c i #ltsx�rF r�}r� �t t z 4 r s.. f4172zfa�ia��tz��riStt§�j3�/�h�?;�as{�4itds z�i�}� }� #7'�l� 4�?,t r zz>C�z'?7 4ryJn t Ff)`) S rV}t z.��i l,��r � )'.0 T�tt �f tU��.,�y£a£tyf cy#j�1�t 4,�tt��,`•r 1rYf t,�ry�3ytfs?;�?<�z 7If'� t r ��t t L� y Jt.� t2 '�U ss t s t t t'�+?`.t�t�1�� uk7C zsq iy£(it �£i{ t�t}j�y'ty St`f'h S �s?,}a I?}t t �z{t`Y jy t z ,�yr ; y ytt.f t t � .�S 13,t2F25�hi �. }}{fist t s�t?i ��,1z y3s Est tty 7tt z t t� t zs t s� h st i r. z ttt { �tnsz��t��f,� £ry �t}y r # yry#tt � i t �,, y ,, .,,,„-.s h....,,,,,,t#F l�'e�. tst yttt t.- :.,v.,��,,,, ,,,,,,,,,,,, �. i 0112812025 Item 4. Public Arts Advisory Board CITY OF AGENDA REPORT WYLIE Department: Public Art Account Code: 175-5175 land betterment Prepared By: C. Ehrlich Subject I Consider, and act upon, the approval of the Municipal Walking Trails, Phase 3 (2) artist design by Seth Vandable at a cost of to exceed$60,000,the approval of a contract to commission the art,and authorizing the City Manager to execute any and all documents. Recommendation Motion to approve the Item as presented. Discussion I The Municipal Walking Trails, Phase 3 will consist of two sculptures depicting the white tail deer by Sonny Behan and a second, by artist Seth Vandable. Artist Vandable has created the Caddo Native American hunter. Seth is a local artist from Cedar Hill and competed with 35 other artists. There were a few tribes that hunted the white tail deer in this area of the Backland Prairie.The Caddo,Wichita,and Comanche were prominent tribes in the Blackland Prairie. Other groups such as the Tonkawa, Kiowa, Osage, Kickapoo, Delaware Lenape), Waco, Shawnee, Kiehai, Tawakom, and Anadarko also inhabited or traversed the region, contributing to its rich cultural mosaic and diverse ecological heritage. They would use prairie burns to attract and see their prey. Vandable has taken time to research the Caddo hunter and to depict him in his historical native dress. The hunter is positioned or the kill,to provide food and other needed items for his family and the tribe. Both sculptures presented tonight are funded by our bi-annual festivals. Artist Seth Vandable is here to present"Prairie Hunter"to the Council. The City attorney has reviewed the contract prior to presentation. 329 0112812025 Item 4. AGREEMENT BETWEEN THE CITY OF WYLIE, TEXAS AND SETH VANDABLE,ARTIST FOR THE FABRICATION AND INSTALLATION OF THE PROPOSED WYLIE MUNICIPAL WALKING TRAILS, PHASE 3 (2) PUBLIC ART PROJECT 300 COUNTRY CLUB ROAD,WYLIE, TEXAS 75098 Made as of the 281h day of January, 2025. Between City: City of Wylie, Texas 300 Country Club Road Wylie, Texas 75098 Telephone (972) 516-6000 and Artist(s): Seth Vandable 2855 Fairview Drive Cedar Hill, Texas 75104 Telephone 972-754-1877 Project: Fabrication and Installation of the proposed public art titled "Prairie Hunter" This Agreement ("Agreement") is made and entered by and between the City of Wylie, Texas, a home-rule municipality ("City"), and Seth Vandable ("Artist"), to be effective from and after the date as provided herein. City and Artist are sometimes referred to collectively as the "parties" or individually as a"party." WHEREAS, City desires to engage the services of Artist to fabricate and install a bronze sculpture ("Artwork") in connection with the Public Art Project at City's .Municipal Walking Trails which shall be installed in the location designated by City on property located at 300 Country Club Road, Wylie, Texas 75098, Walking Trails Phase 3 (2) ("Project"); and WHEREAS, Artist desires to render all services necessary for the Project on the terms and conditions provided herein. NOW, THEREFORE, KNOW ALL PERSONS BY THESE PRESENTS: Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 1 of 19 330 0112812025 Item 4. That for and in consideration of the covenants contained herein, and for the mutual benefits to be obtained hereby and for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: ARTICLE 1 ARTIST'S SERVICES 1.1 Employment of Artist City hereby agrees to retain Artist to provide the Services as set forth herein in connection with the Project. Artist agrees to perform such Services in accordance with the terms and conditions of this Agreement. 1.2 Scope of Services The parties agree that Artist shall provide the services and deliverables that are set forth and described in the Scope of Services, attached hereto as Exhibit "A" and incorporated herein by reference for all purposes ("Scope of Services"), and shall furnish all personnel, labor, equipment, supplies and all other items necessary to provide all of the Services and deliverables as specified by the terms and conditions of this Agreement (collectively, the "Services"). The parties understand and agree that deviations or modifications to the Scope of Services, in the form of written change orders, may be authorized from time to time by City ("Change Orders"). Artist shall not perform any "extra" work and/or additional services without a duly executed, written change order issued by the Wylie City Manager or authorized designee. 1.3 Schedule of Work — Artist agrees to commence work immediately upon execution of this Agreement and receipt of first payment, and to proceed diligently with said work to completion as described in the Completion Schedule/Project Billing/Project Budget, attached hereto as Exhibit "B" and incorporated herein by reference for all purposes. Notwithstanding anything herein to the contrary, fabrication of the Artwork shall be completed no later than December 15 2025. The Artwork shall be delivered and installed on or before December 20 2025 or reasonably promptly thereafter, as determined by City in its sole discretion. The Artwork shall not be delivered to the Municipal Walking Trails site before the City is notified by written notice from the Artist of the delivery date (`Notice of Delivery") and after all portions of the base construction and lighting infrastructure have been completed by Artist. Delivery and full installation of the Artwork shall be completed within fourteen (14) days of the Notice of Delivery. ARTICLE 2 CITY'S RESPONSIBILITIES 2.1 Project Data If reasonably requested by Artist, City shall furnish required information that it has in its possession as of the date of the request, and Artist shall be entitled to rely upon the accuracy and completeness of the information furnished by City under this Article 2.1. 2.2 City Project Manager City shall designate, when necessary, a representative authorized to act on City's behalf with respect to the Project ("Project Manager"). City or the Project Manager shall examine the documents submitted by Artist and shall render any required decisions pertaining thereto as soon as practical so as to avoid unreasonable delay in the progress of the Services. Artist understands and agrees that the Project Manager and his or her authorized representative are not authorized to issue verbal or written Change Orders for "extra" work or "claims" invoiced as "extra" work. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 2 of 19 El 0112812025 Item 4. ARTICLE 3 ARTIST'S COMPENSATION 3.1 Compensation for Artist's Services As described in Article 1, Artist's Services of this Agreement, compensation for this Project shall be on a milestone basis, in an amount not to exceed Sixty Thousand and No/100 Dollars ($60,000.00) ("Artist's Fee"), and will cover all Services to be rendered and materials to be provided in accordance with this Agreement. Artist's Fee shall be paid in accordance with this Article 3 and the Completion Schedule/:Project Billing/Project Budget as set forth in Exhibit "B". The final fifteen (15) percent of the Artist' s Fee, or Twelve Thousand One Hundred Fifty and No/100 Dollars, ($9,000.00) ("Final Pam"), shall not be paid to Artist until Artist has completed, delivered and installed, as applicable, all of the Artwork, Services and tasks described in Exhibits "A" and"B"to City's satisfaction. 3.2 Invoices — No payment to Artist shall be made until Artist tenders an invoice to City. Payments are payable to Artist within thirty (30) days from the date of invoice as long as the invoice is mailed to City within three (3) days of the date of the invoice. Invoices are to be mailed to City immediately upon completion of each individual task listed in Exhibit "A". If any invoice remains outstanding and unpaid for more than sixty (60) days from the date of invoice, and Artist has fully performed its obligations as set forth herein, Artist has the option upon written notice to City, to suspend all work specified under this Agreement until the account is brought current. Continued performance and/or completion of work by Artist under this Agreement shall resume upon the payment of the earned fees by City. 3.3 Failure to Pay Failure of City to pay an invoice, for a reason other than cause, within sixty(60) days from the date of the invoice shall grant Artist the right, in addition to any and all other rights provided, to, upon written notice to City, refuse to render further Services to City and such act or acts shall not be deemed a breach of this Agreement. City shall not be required to pay any invoice submitted by Artist if Artist breached any provision(s)herein. 3.4 Adiusted Compensation If the Scope of Services for the Project or if the Services are materially changed by written change order, the amounts of the Artist's Fee shall be equitably adjusted as approved by City in its sole discretion. Any additional amounts paid to Artist as a result of any material change to the Scope of Services for the Project shall be agreed upon in writing by both parties before the Services are performed. 3.5 Project Suspension — If the Project is suspended or abandoned, in whole or in part, by City for more than three (3) months, Artist shall be entitled to compensation for any and all work completed to the satisfaction of City in accordance with the provisions of this Agreement prior to suspension or abandonment. In the event of such suspension or abandonment, Artist shall deliver to City all finished or unfinished Artwork, documents, data, studies, surveys, drawings, maps, models, reports, photographs and /or any other items prepared by Artist in connection with this Agreement prior to Artist receiving final payment. If the Project is resumed after being suspended for more than three (3) months, the Artist's compensation shall be equitably adjusted as approved by City in its sole discretion. Any additional amounts paid to Artist after the Project is resumed shall be agreed upon in writing by both parties before the Services are performed. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 3 of 19 332 0112812025 Item 4. ARTICLE 4 OWNERSHIP AND COPYRIGHT 4.1 Ownership of Work Upon completion, the Artwork and the Project shall be the sole property of City, and Artist shall not make any duplicate work of the same or substantially similar size, nor shall Artist grant permission to others to do so except with the written permission of City. City shall be entitled to copies of the plans and the maquette which are prepared by Artist in connection with the development and fabrication of the Project under this Agreement. The ownership of the Artwork is automatically transferred to and vested in City upon full payment of the Artist's Fee as set forth in Article 3.1 of this Agreement. 4.2 Ownership of Copyright —Artist shall retain the copyright to the Artwork. Artist shall take all steps, at his own expense, to protect the copyright of the Artwork. 4.3 License to City Artist irrevocably licenses City, its employees, representatives, officers and agents, the right to make photographs, two dimensional reproductions, and adaptations of the work for educational, public relations, arts promotional and other non - commercial purposes. For the purposes of this Agreement, the following, among others, are deemed to be reproductions and/or adaptations for non-commercial purposes: reproduction in exhibition catalogues, websites, books, slides, photographs, postcards, posters, and calendars; in magazines,books, art and news sections of newspapers; in general books and magazines not primarily devoted to art but of an educational, historical or critical nature; slides, videos and film strips not intended for a mass audience, and television from stations operated for educational purposes or on programs for educational and news purposes from all stations. 4.4 Copyright Notice City undertakes to use its reasonable efforts to include in any reproductions which it makes of the Artwork a copyright notice in the following form: Copyright Seth Vandable, Artist 4.5 Representations and Warranties Regarding Copyright Artist represents and warrants that the Artwork is an original creation of Artist and will not infringe the copyright, trademark or other intangible rights of any third party. Artist represents and warrants that the Artwork is an edition of 1, unless otherwise agreed upon with the City. ARTICLE 5 FABRICATION 5.1 Specifications Artist will fabricate the Artwork, or cause it to be fabricated, in substantial conformity with the design approved by City as set forth in Exhibit"A". 5.2 Changes Any significant changes to the Artwork by either Artist or as requested by City will be approved in writing by the other party. For purposes of this Agreement, a significant change will mean any change, including but not limited to, a change in the scope, design, color, size or material of the Artwork, which affects cost, installation, site preparation, maintenance and concept as represented in the design described in Exhibit "A". If Artist wishes to make a significant change to the Artwork, he must request written approval from City of the change in writing at the address provided in Section 14. City will provide a written response within thirty(30) calendar days. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 4 of 19 E 0112812025 Item 4. 5.3 Review of the Artwork City will be given access to the Artwork during reasonable business hours at Artist's or fabricator's studio in order to review the Artwork and Artist's or fabricator's progress with fabrication of the Artwork. Alternatively, City may request, and shall be given photographic documentation of Artist's progress. 5.4 Notification of Fabrication Completion Artist shall notify City in writing pursuant to Section 14 when the Artwork is completed and ready for delivery. Designated representatives of City will have the opportunity to inspect the Artwork under Section 5.3 for conformity with the design and structural requirements prior to delivery and to give written approval or disapproval of the Artwork for thirty (30) business days following notice from the Artist. As an alternative to the studio inspection, photographic documentation may be submitted to City upon completion of the Artwork. City will be responsible for providing electrical connection to the site; Artist is responsible for preparation of site, base construction, lighting, and all other specifics regarding the installation of the Artwork at the site. 5.5 Warranty of Craftsmanship Artist warrants that the Artwork will be free of defects in workmanship and materials. In the event that any defects become apparent in the workmanship or materials within five (5) years of the execution of this Agreement, Artist will remedy any defects at Artist's sole cost and expense provided that City has followed and documented the maintenance procedures detailed in Exhibit"A". ARTICLE 6 STORAGE 6.1 Storage Artist shall be solely responsible for any and all necessary storage and transportation costs associated with this Agreement as provided by the mutually agreed delivery and installation timetable. If, for reasons outside the control of Artists, there is a delay in installation, City will store the Artwork at a secure City facility. If the delay in installation is cause by Artist, Artist will be responsible for the costs of storage. Artist will be on site at time of delivery of the Artwork. ARTICLE 7 FINAL APPROVAL OF ARTWORK 7.1 Final Approval Within ten (10) business days after the permanent installation of the Artwork, City will inspect the Artwork to determine whether it conforms to all of the requirements of this Agreement. If City finds that any aspect of the Artwork is not in conformance with this Agreement, City will notify Artist in writing within seven (7) business days of the inspection. Artist will have an opportunity to address and cure any defects, requests or concerns of City within fifteen (15) days of the date of City's notice provided pursuant to this Article 7. All of the foregoing is without prejudice to any other remedies available to City under this Agreement or at law. ARTICLE 8 INTEGRITY OF THE WORK 8.1 Repairs and Maintenance - City shall exercise reasonable care to protect, repair, and maintain the work. Artist agrees to cooperate with and advise the City in connection with any such non-routine maintenance, including, without limitation, damage by acts of God, vandalism, conservation and/or replacement of any portion of the Artwork to the extent that he or she is able to do so. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 5 of 19 334 0112812025 Item 4. During Artist's lifetime, City will not undertake any non-routine maintenance on the Artwork without attempting to consult with the Artist or his or her authorized representative unless an emergency requires the City to do so. 8.2 Relocation of the Work— To the extent that the Artwork is capable of being relocated, the City shall have the right to do so. If feasible, the City shall attempt to consult with the Artist concerning the relocation of the Artwork prior to any such relocation; however, the Artist's approval is not required for the relocation, if any. If the Artist is not pleased with such relocation, he or she shall have the right to renounce credit for the Artwork. If Artist renounces credit for his Artwork, this would include, among other things, relinquishment and abandonment of the copyrights described herein. 8.3 Credit — City agrees, at its own expense, to prepare and install at or near the Project a public notice, the form and exact location of which shall be solely determined by City, giving Artist credit for the creation of the Artwork. ARTICLE 9 INSURANCE COVERAGE 9.1 Required Insurance Artist shall, at Artist's sole cost and expense, procure and maintain the types and amounts of insurance set forth herein for and during all aspects and phases of this Project. Artist shall be required to provide and maintain general liability insurance with a minimum of One Million and No/100 Dollars ($1,000,000.00) per occurrence and Two Million and No/100 Dollars ($2,000,000.00) in the aggregate. In addition, Artist shall procure and maintain insurance for loss (including theft, fire and damage) and employee health and disability insurance, as well as any statutorily required workers' compensation insurance. All insurance and certificate (s) of insurance shall contain the following provisions: I. Name City, its officers, agents, representatives and employees as additional insureds as to all applicable coverage with the exception of workers' compensation insurance. 2. Provide for at least thirty (30) days prior written notice to City for cancellation, non - renewal or material change of the insurance. 3. Provide for a waiver of subrogation against City for injuries, including death, property damage, or any other loss to the extent the same is covered by the proceeds of insurance. 9.2 Insurance Company Qualification All insurance companies providing the required insurance shall be authorized to transact business in Texas and rated at least "A"by AM Best or other equivalent rating service. 9.3 Certificate of Insurance A certificate of insurance and endorsement (s) evidencing the required insurance shall be submitted no later than the date of the execution of this Agreement. If this Agreement is renewed or extended by the City, a certificate of insurance and endorsement(s) shall also be provided to the City prior to the date the Agreement is renewed or extended. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 6 of 19 33 1 0112812025 Item 4. ARTICLE 10 AUDITS AND RECORDS/PROHIBITED INTEREST/VENDOR DISCLOSURE Artist agrees that at any time during normal business hours and as often as City may deem necessary, Artist shall make available to representatives of City for examination all of its records with respect to all matters covered by this Agreement, and will permit such representatives of City to audit, examine, copy and make excerpts or transcripts from such records, and to make audits of all contracts, invoices, materials, payrolls, records of personnel, conditions of employment and other data relating to all matters covered by this Agreement, all for a period of four (4) years from the date of final settlement of this Agreement or for such other or longer period, if any, as may be required by applicable statute or other lawful requirement. Artist agrees that he is aware of the prohibited interest requirement of the City Charter, which is repeated on the Affidavit attached hereto as Exhibit "C" and incorporated herein by reference for all purposes, and will abide by the same. Further, Artist shall execute the CIQ Affidavit attached hereto as Exhibit "D". Artist understands and agrees that the existence of a prohibited interest during the term of this Agreement will render the Agreement voidable. Artist agrees that he is further aware of the vendor disclosure requirements set forth in Chapter 176, LOCAL GOV' T CODE, as amended, and will abide by the same. ARTICLE 11 TERMINATION OF AGREEMENT/REMEDIES 11.1 Artist Default — Failure or refusal of Artist to perform any act herein required, unless mutually agreed to in writing by City and Artist, shall constitute a default under this Agreement. In the event of a default, in addition to any other remedy available to City, this Agreement may be terminated by City upon ten (10) days' written notice. Such notice does not waive any other legal remedies available to City. Should termination occur due to Artist default, Artist will refund any payments received, in addition to any other remedies available to City under this Agreement or at law. In the event of any termination under this article, Artist shall deliver to City all work, entirely or partially completed, in addition to any other remedies available to City under this Agreement or at law. 11.2 Conditions for Termination of Agreement Other than Artist's Default — If City deems, in its sole discretion, the Project design is inappropriate or unworkable for the site, or if the deadlines specified herein are not met due, in whole or in part, to the Artist's actions and/or omissions, or if cost estimates indicate that the Project cannot be completed within the Project budget, City retains the right to terminate this Agreement and is released from the obligation to enter into fabrication and installation of Artist's design concept for the Project. In the event of any termination under this Section 11.2, Artist shall deliver to City all work, entirely or partially completed. Artist shall receive as compensation, full payment for Services satisfactorily performed, as solely determined by City, as outlined in Exhibit "B", as applicable, to the date of the termination notice received. City shall make this final payment within thirty (60) days of notifying the Artist. Any payment not timely made under this Section 11.2 is subject to interest charges as described in Section 3.1. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 7 of 19 0112812025 Item 4. The rights and remedies provided by this Agreement are cumulative, and the use of any one right or remedy by either party shall not preclude or waive its rights to use any or all other remedies. These rights and remedies are given in addition to any other rights the parties may have by law, statute, ordinance or otherwise. ARTICLE 12 DISPUTE RESOLUTION/MEDIATION In addition to all remedies at law, the parties may agree to attempt to resolve any controversy, claim or dispute arising out of or relating to the interpretation or performance of this Agreement, or breach thereof, by voluntary mediation to be conducted by a mutually acceptable mediator. However, if both parties do not agree to voluntarily mediate any such controversy, claim or dispute, mediation shall not be required. ARTICLE 13 INDEMNITY ARTIST SHALL RELEASE,DEFEND,INDEMNIFY AND HOLD HARMLESS CITY AND ITS CITY COUNCIL MEMBERS, OFFICERS, AGENTS, REPRESENTATIVES AND EMPLOYEES FROM AND AGAINST ALL DAMAGES, INJURIES ( INCLUDING DEATH), CLAIMS, PROPERTY DAMAGES INCLUDING LOSS OF USE), CLAIMS FOR PATENT, TRADEMARK AND/OR COPYRIGHT INFRINGEMENT AND/OR ANY OTHER INTELLECTUAL PROPERTY AND /OR PROPRIETARY CLAIM, LOSSES, DEMANDS, SUITS, JUDGMENTS AND COSTS, INCLUDING REASONABLE ATTORNEY' S FEES AND EXPENSES (INCLUDING ATTORNEYS' FEES AND EXPENSES INCURRED IN ENFORCING THIS INDEMNITY), CAUSED BY THE NEGLIGENT, GROSSLY NEGLIGENT, AND/OR INTENTIONAL ACT AND /OR OMISSION OF ARTIST, ITS OFFICERS, AGENTS, REPRESENTATIVES, EMPLOYEES, SUBCONTRACTORS, LICENSEES, INVITEES OR ANY OTHER THIRD PARTIES FROM WHOM ARTIST IS LEGALLY RESPONSIBLE, IN ITS /THEIR PERFORMANCE OF THIS AGREEMENT AND/OR ARISING OUT OF GOODS AND/OR SERVICES PROVIDED BY ARTIST PURSUANT TO THIS AGREEMENT HEREINAFTER ("CLAIMS"). THIS INDEMNIFICATION PROVISION AND THE USE OF THE TERM CLAIMS" IS ALSO SPECIFICALLY INTENDED TO APPLY TO, BUT NOT LIMITED TO, ANY AND ALL CLAIMS, WHETHER CIVIL OR CRIMINAL, BROUGHT AGAINST CITY BY ANY GOVERNMENT AUTHORITY OR AGENCY RELATED TO ANY PERSON PROVIDING SERVICES UNDER THIS AGREEMENT THAT ARE BASED ON ANY FEDERAL. IMMIGRATION LAW AND ANY AND ALL CLAIMS, DEMANDS, DAMAGES, ACTIONS AND CAUSES OF ACTION OF EVERY KIND AND NATURE, KNOWN AND UNKNOWN, EXISTING OR CLAIMED TO EXIST, RELATING TO OR ARISING OUT OF ANY EMPLOYMENT RELATIONSHIP BETWEEN ARTIST AND HIS EMPLOYEES OR SUBCONTRACTORS AS A RESULT OF THAT SUBCONTRACTOR' S OR EMPLOYEE' S EMPLOYMENT AND/OR SEPARATION FROM EMPLOYMENT WITH ARTIST, INCLUDING BUT NOT LIMITED TO, ANY DISCRIMINATION CLAIM BASED ON SEX, SEXUAL ORIENTATION OR PREFERENCE, RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE OR DISABILITY UNDER FEDERAL, STATE OR LOCAL LAW, RULE OR REGULATION, AND/OR ANY CLAIM FOR WRONGFUL TERMINATION, BACK PAY, FUTURE WAGE LOSS, OVERTIME PAY, EMPLOYEE BENEFITS, INJURY SUBJECT TO Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 8 of 19 El 0112812025 Item 4. RELIEF UNDER THE WORKERS' COMPENSATION ACT OR WOULD BE SUBJECT TO RELIEF UNDER ANY POLICY FOR WORKERS COMPENSATION INSURANCE,AND ANY OTHER CLAIM, WHETHER IN TORT, CONTRACT OR OTHERWISE. ARTIST IS EXPRESSLY REQUIRED TO DEFEND CITY AGAINST ALL SUCH CLAIMS. IN ITS SOLE DISCRETION, CITY SHALL HAVE THE RIGHT TO APPROVE OR SELECT DEFENSE COUNSEL TO BE RETAINED BY ARTIST IN FULFILLING HIS OBLIGATION HEREUNDER TO DEFEND AND INDEMNIFY CITY, UNLESS SUCH RIGHT IS EXPRESSLY WAIVED BY CITY IN WRITING. CITY RESERVES THE RIGHT TO PROVIDE A PORTION OR ALL OF ITS OWN DEFENSE; HOWEVER, CITY IS UNDER NO OBLIGATION TO DO SO.ANY SUCH ACTION BY CITY IS NOT TO BE CONSTRUED AS A WAIVER OF ARTIST' S OBLIGATION TO DEFEND CITY OR AS A WAIVER OF ARTIST'S OBLIGATION TO INDEMNIFY CITY PURSUANT TO THIS AGREEMENT.ARTIST SHALL RETAIN CITY-APPROVED DEFENSE COUNSEL WITHIN SEVEN (7)BUSINESS DAYS OF CITY'S WRITTEN NOTICE THAT CITY IS INVOKING ITS RIGHT TO INDEMNIFICATION UNDER THIS AGREEMENT. IF ARTIST FAILS TO RETAIN COUNSEL WITHIN SUCH TIME. PERIOD, CITY SHALL HAVE THE RIGHT TO RETAIN DEFENSE COUNSEL ON ITS OWN BEHALF, AND ARTIST SHALL BE LIABLE FOR ALL COSTS INCURRED BY CITY. THE RIGHTS AND OBLIGATIONS CREATED BY THIS PARAGRAPH SHALL SURVIVE TERMINATION OF THIS AGREEMENT. ARTICLE 14 NOTICES Any notice provided or permitted to be given under this Agreement must be in writing and may be served by depositing the same in the United States Mail, addressed to the party to be notified, postage pre-paid and registered or certified with return receipt requested; by facsimile; by electronic mail, with documentation evidencing the addressee's receipt thereof; or by delivering the sane in person to such party a via hand-delivery service, or to any courier service that provides a return receipt showing the date of actual delivery of the same to the addressee thereof. Notice given in accordance herewith shall be effective upon receipt at the address of the addressee. For purposes of notification, the addresses of the parties shall be as follows: If to City, addressed to it at: Brent Parker, City Manager Julie Pannell, Public Arts Liaison City of Wylie 300 Country Club Road, Bldg. 100 Wylie, Texas 75098 With a copy to: Abernathy, Roeder, Boyd& Hullett, P.C. Attention: Ryan D. Pittman 1700 Redbud Blvd., Suite 300 McKinney, Texas 75069 Telephone: (214) 544 -4000 Facsimile: (214) 544 -4054 Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 9 of 19 338 0112812025 Item 4. If to Artist, addressed to him at: Seth Vandable 2855 Fairway Drive Cedar Hill, TX 75104 ARTICLE 15 MISCELLANEOUS 15.1 Complete Agreement — This Agreement, including the exhibits hereto labeled "A" through "D", all of which are incorporated herein for all purposes, constitute the entire Agreement by and between the parties regarding the subject matter hereof and supersedes all prior and/or contemporaneous written and/or oral understandings. This Agreement may not be amended, supplemented and/or modified except by written agreement, duly executed by both parties. To the extent that any provision of this Agreement should conflict with the provisions of an exhibit, the provisions of this Agreement shall prevail. The following exhibits are attached and made part of this Agreement: Exhibit "A", Scope of Services. Exhibit "B", Compensation Schedule/Project Billing/:Project Budget. Exhibit "C", Affidavit. Exhibit "D ', Conflict of Interest Questionnaire, Form CIQ. 15.2 Assignment and Subletting Artist agrees that neither this Agreement nor the work to be performed hereunder will be assigned or sublet without the prior written consent of the City, except for transportation, delivery and foundry services. Artist further agrees that the assignment or subletting of any portion or feature of the work or materials required in the performance of this Agreement shall not relieve Artist of its full obligations to the City as provided by this Agreement. All such approved work performed by assignment or subletting shall be billed through Artist, and there shall be no third-party billing. 15.3 Attorney's Fees — If either party files any action or brings any proceeding against the other arising from this Agreement, then as between City and Artist, the prevailing party shall be entitled to recover as an element of the costs of suit, and not as damages, reasonable and necessary attorneys' and experts' fees and litigation expenses to be fixed by the court both at trial and on appeal, subject to the limitations set forth in TEX. LOC. GOVT CODE §271.153, as it exists or may be amended, if applicable. 15.4 Successors and Assigns City and Artist, and their partners, assigns, successors, subcontractors, executors, officers, agents, employees, representatives, and administrators are hereby bound to the terms and conditions of this Agreement. 15.5 Savings /Severability In the event that a term, condition or provision of this Agreement is determined to be invalid, illegal, void, unenforceable or unlawful by a court of competent jurisdiction, then that term condition or provision shall be deleted and the remainder of the Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 10 of 19 339 0112812025 Item 4. Agreement shall remain in full force and effect as if such invalid, illegal, void, unenforceable or unlawful provision had never been contained in this Agreement. 15.6 Venue— This entire Agreement is performable in Collin County, Texas. This Agreement shall be construed under and in accordance with the laws of the State of Texas, without regard to Texas' choice of law provisions. The exclusive venue for any action arising out of the parties' performance under this Agreement shall be a court of appropriate jurisdiction in Collin County, Texas. 15.7 Execution/Consideration This Agreement is executed by the parties hereto without coercion or duress for any substantial consideration, the sufficiency of which is forever confessed. 15.8 Authority The individuals executing this Agreement on behalf of the respective parties below represent to each other that all appropriate and necessary action has been taken to authorize the individual who is executing this Agreement to do so for and on behalf of the party for which his or her signature appears, that there are no other parties or entities required to execute this Agreement in order for the same to be an authorized and binding agreement on the party for whom the individual is signing this Agreement and that each affixing his or her signature hereto is authorized to do so, and such authorization is valid and effective on the date thereof. 15.9 Waiver Waiver by either party of any breach of this Agreement, or the failure of either party to enforce any of the provisions of this Agreement, at any time, shall not in any way affect, limit or waive such party's right thereafter to enforce and compel strict compliance. 15.10 Headings — The headings of the various sections of this Agreement are included solely for the convenience of reference and are not to be full or accurate descriptions of the content thereof. 15.11 Multiple Counterparts This Agreement may be executed in a number of identical counterparts, each of which shall be deemed an original for all purposes. A facsimile signature will also be deemed to constitute an original if properly executed. 15.12 Immunity The parties acknowledge and agree that, in executing and performing this Agreement, City has not waived nor shall be deemed hereby to have waived, any defense or immunity, including governmental, sovereign and official immunity, that would otherwise be available to it against claims arising in the exercise of governmental powers and functions. By entering into this Agreement, the parties do not create any obligations, express or implied, other than those set forth herein. 15.13 Representations Each signatory represents this Agreement has been read by the party for which this Agreement is executed and that such party has had the opportunity to confer with its counsel. 15.14 Miscellaneous Drafting Provisions This Agreement shall be deemed drafted equally by all parties hereto. The language of all parts of this Agreement shall be construed as a whole according to its fair meaning, and any presumption or principle that the language herein is to be construed against any party shall not apply. 15.15 Death of Artist In the event the Artist dies or becomes incapacitated during the term of this Agreement, the fabrication, delivery and installation of the Artwork shall be completed pursuant to Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 11 of 19 340 1 0112812025 Item 4. the Artist's design, conception and plans by: Name: MlLS: Vandable Address: 2855 Fail-way Drive, ,li,,v lidabl Address: Cedar Hill, TX 75104 Telephone: (972)754-1877; E-mail: 15.16 No Third-Party Beneficiaries — Nothing in this Agreement shall be construed to create any right in any third party not a signatory to this Agreement, and the parties do not intend to create any third-party beneficiaries by entering into this Agreement. 15.17 Reference to Artist — When referring to "Artist," this Agreement shall refer to and be Binding -upon Artist, and his partners, employees, representatives, contractors, subcontractors, licensees, invitees, agents, successors, assignees (as authorized herein), vendors, grantees, trustees, legal representatives and/or any other third parties for whom Artist is legally responsible. 15®1 Reference to City — When referring to "City," this Agreement shall refer to and be binding upon City, its Council members, officers, agents, representatives, employees and/or any other authorized third parties for whom City is legally responsible. 15.19 No Joint Enterprise —The parties do not intend that this Agreement be constiued as finding that the parties have formed a joint enterprise. The purposes for which each party has entered into this Agreement are separate and distinct. It is not the intent of either of the parties that a joint enterprise relationship is being entered into and the par-ties hereto specifically disclaim such relationship. This Agreement does not constitute a Joint enterprise, as there are no common pecuniary 'interests,no common purpose and no equal right of control among the parties hereto. (Signature page follows.) Agreement for"Prairie Hunter"Municipal Waldng Trails Phase 3(2)Public Art Project,SethVandable,Artists Page 12 of 19 0112812025 Item 4. IN WITNESS WHEREOF, the parties have executed this Agreement and caused this Agreement to be effective on the date set forth in the introductory clause of this Agreement. CITY: ARTIST: City of Wylie, Texas Seth Vandable,Artist a home-rule municipality By: By: Brent Parker, City Manager Seth Vandable, Artist Approved as to Form: By: Abernathy, Roeder, Boyd&Hullett, P.C. Ryan Pittman, City Attorneys Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 13 of 19 El 0112812025 Item 4. STATE OF TEXAS § COUNTY OF COLLIN § BEFORE ME, the undersigned authority, a Notary Public in and for this State of Texas, on this day personally appeared Brent Parker, known to me to be the person whose name is subscribed to the foregoing instrument and acknowledged to me that she executed the same for the purpose and consideration expressed, and in the capacity therein stated. Given under my hand and seal of office this day of , 2025. Notary Public in and For the State of Texas STATE OF § COUNTY OF § BEFORE ME, the undersigned authority, a Notary Public in and for this State of , on this day personally appeared , Artist, known to me to be the person whose name is subscribed to the foregoing instrument and acknowledged to me that he executed the same for the purpose and consideration expressed, and in the capacity therein stated. Given under my hand and seal of office this day of Notary Public in and For the State of Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 14 of 19 343 0112812025 Item 4. EXHIBIT "A" SCOPE OF SERVICES Project Description ("Prairie Hunter" Public Art Project) To fabricate and install the proposed Municipal Walking Trails Phase 3 (2) Public Art Project artist Seth Vandable will perform the following tasks: A) Following a site visit, submit final schematic drawings of the proposal, based upon submitted maquette to City staff and the Public Arts Advisory Board for their review and approval within sixty(60) days of the receipt of this agreement. These drawings will include: ■ Detailed information of every physical feature of the construction of the Artwork and its integration with the site with any proposed changes to the previously submitted concept highlighted. (Final Design). ■ A description of any issues involved in the construction, integration and maintenance of the Artwork, as well as any third-party subcontractors needed to work on the project. A final project budget breakdown not to exceed $60,000.00. An installation timeline. B) Following formal approval by the Public Arts Advisory Board, and the Wylie City Council, the Artist shall submit drawings stamped by an engineer, located and licensed by the State of Texas and paid for by the Artist, for certification that the Artwork, foundation, and its connection will be structurally sound. C) Artist shall fabricate and install the Artwork in substantial conformity with the approved design. Any significant changes in the concept, as defined in Article 5.2, must be approved by the City. It is the responsibility of the Artist to coordinate with the City, the Project Landscape Architect, and Contractor to ensure that the site is prepared to receive the Artwork. Artist will be responsible for preparation of the site, including installation of the foundation base, risers, sculptures and lighting. City will be responsible for landscaping around the space and electrical power to the site. D) Upon completion of the permanent installation and clean-up of the site, the City Project Manager will inspect the work and give notice of acceptance, as provided in this Agreement. Artist will complete City's maintenance worksheet and submit it to the City within ten (10) days of City's final acceptance of the Artwork. Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 15 of 19 344 0112812025 Item 4. MAINTENANCE PROCEDURES Materials and Care Information Sheet (to be filled out by the artist and submitted upon completion of the project prior to final payment.) Artist: Seth Vandable Date: 01/28/2025 Title of Work: "Prairie Hunter" Media: Bronze metal Specific materials used (Brand name and type of all materials, i.e. type of paper and fiber content, mental alloy, chemical composition of patina, etc.): Lost wax bronze casting. Specific techniques used in the fabrication of the Artwork. (Airbrush painting, lost wax casting, TIG welding, etc.): Fabricator name and address (if other than artist): "Schaefer Bronze Casting" (817) 460-1102 132 S. Collins Street, Arlington, TX 76010 Installation materials and techniques (Attach as-built drawings as appropriate): Bronze Sculpture Concrete base/pad Recommended Maintenance procedures. (Be as specific as possible about techniques and materials): See Maintenance Exhibit Cautions regarding maintenance,handling, etc: Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 16 of 19 345 0112812025 Item 4. EXHIBIT "B" COMPLETION SCHEDULE/PROJECT BILLING/PROJECT BUDGET Completion Schedule and Project Billing TASK DESCRIPTION PAYMENT TIMELINE 1 Execution of Agreement and Notice to Proceed. Insurance documentation sent to City $15,000. February Drawing sketch of final bronze sculpture 2025 2 Submit final design and budget breakdown for approval to city staff. $15,000. Feb-July Armature assembled/Life size clay completed 2025 3 Silicone mold created Stamped engineered drawings submitted. Wax poured/before casting $15,000. Aug-Nov. Artist begins work upon issuance of city permit. 2025 4 Bronze casting complete confirmed with staff. (pictures or examination) Patina applied to bronze $6,000. Nov-Dec Foundation/pad poured-ready to install 2025 Installation/delivery Equipment cost to transport 6 Artist installs work at site. 7 City inspection and approval-final signoff. 15%held $9,000. Nov-Dec 2025 TOTAL $60,000 Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 17 of 19 346 0112812025 Item 4. EXHIBIT "C" AFFIDAVIT THE STATE OF § COUNTY OF § I, ,Artist, make this affidavit and hereby on oath state the following: I, and/or a person or persons related to me, have the following interest in a business entity that would be peculiarly affected by the work or decision on the project(check all that apply); _ Ownership of ten percent(10%) or more of the voting shares of the business entity. Ownership of$2,500 or more of the fair market value of the business entity. _ Funds received from the business entity exceed ten percent(1.0%)of my income for the previous year. Real property is involved and I have an equitable or legal ownership with a fair market value of at least $2,500. None of the above. _ A relative of mine has substantial interest in the business entity or property that would be affected by my decision of the public body of which I am a member. Other: Upon the filing of this affidavit with the City of Wylie, Texas, I affirm that no relative of mine, in the first degree by consanguinity or affinity as defined in Chapter 573 of the Texas Government Code, is a member of the public body which took action on the agreement. SIGNED this day of 12025. Signature of Official/Title BEFORE ME, the undersigned authority, this day personally appeared and on oath stated that the facts hereinabove stated are true to the best of his/her knowledge or belief. Sworn to and subscribed before me on this day of , 2025. Notary Public in and for The State of My commission expires: Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 18 of 19 347_ 1 0112812025 Item 4. EXHIBIT "D" CONFLICT OF INTEREST QUESTIONNAIRE FORM CIO For vendor doing business with local governmental entity Tnts questionnaire mMets cnanges ma do lo as 12W by H.B. 23, 84,01 Lag., Ragullar Session, OFFPCEUSEONLY This questionraire,is being Filed in accorderrvne with Ch", r 176,Local Government Cade,by a vendor who Dale RecerVed five a busiress relaflorkship as delised by- Seder r with a locW govemarental entity and'the verstor meets requirements under Section 1713_00E,a)., By law this questionnaire must be Fled with the records adr-rdnisiratur of the locaigovemn-p-rval entity not la than,the,7th business day after the dale the vendor becomes are of lacts that require the staternent to be filo& See Section 178AM6(a-I K Local Government Code. A vendor mits an,offense it the vernior knowingfirvircaty-a Section 176-DO6,I_Dca]Gavernment Gade,An affense under this section is a mizzlernearror- !J N ame of vendor who has a bus inessrelationship,with local governffwntal entity.. L Check this box.if you are filing an update to,a,previously fled questionnaire-,.(The imv requires that you file an updated completed quesfiannaire with the appirWiate fifingaulhorityr not later than the 7th busir-ress day after the date on which you becarne mvaro that the originally filed questionnaire was incomplete or inaccurate.) Naff*of local govern meritofficar aboutwhomthe int0irraffban is being disclosed. Name of Officer 4 Describe each amploynwint or other business relationship with the tocal goveirnment,officer,or atemily member of the officer,,as described by Section 17&003(aX2XA)�,Also describe anytarnily mlationshilawith the local government officer. Complete sub partsA and 8 for each em ploy rnentor business,relationship dGscribed. Aftar-,hadditional stothisFo,un, CIO as rwcassary, A- Is the loca[govemment ollioar cra.larnt mernber of the officer receiving or IiRialI,-to FeGeNe taxabie imorne, other than irw^ssmcnt mcame, from the vendor? F-1 Yes 1-1 No B. Is ftvandor rac4rving or Irkelyto receive taxable incorroe.other than investment incorne,from,or at the directign, of the local government officer or i`arrtily marriber of the off icer AND the taxable income is not.recaived from the local guvornmental ontiiy? E:1 Yes F-1 No _EJ Describe each employment or business miationship that the vendor named in Section I mointains with a,corporation oT other bursiness entity with respect tai which,ttia local government officer serves as an offfoar or dirgettor,Or holds an ownership,interest of one percent or nwra., 61 ElChock this box if ft vendor has given the locai,government officer or a lardy mormber of the officer one or more gilts as described in Section 176.aG3(aX,2r(B),, excluding gifts described in Swan 176d'00G(a-fly. zi Signature c4 vendar doing business with the governmental emiyy gate Farm pncidled by-Teas Ethics Commission www.ethirSlnstatp_tx.us Revised 1,11P2321 Agreement for"Prairie Hunter"Municipal Waking Trails Phase 3(2)Public Art Project,Seth Vandable,Artists Page 19 of 19 ` 0112812025 Item 4. t rt?`, s z}2t1 � A i I I t ky i AA fin=, rt s k ; Y y b�� U� s�r�t I e �u)ti3ce�'"`•.j�{�,��1��`;��t 1{ tt1��Cti2zt 2 r1S��z. L v �x. ,. { 11, 349 0112812025 Item 4. a � i 4 u I I I u, I Ili l � �I t�sYgtti,�y yr , c r u @ 1„ l � t i 4 4 \ 1 t Y ttt } s ttt �Rt �u ut 11 } 1 ti. $$ i 4 d t ^ of ,w 1. st}� tiS Sr etSa �Y \ 350 0112812025 Item 4. a I i yi i I I x � Y ft� f x�. 4 S� t f Sk Y,. l � � �l xti yx,?xfi(tr�m 1r7��xtt xa�flt9:�x tir tf x xt t s� x. PP x vvx s r� f � � t r a„ 351 0112812025 Item 4. h �t + � 4 4t t� k Y �, 1v i,. n, � c } s� c 1 Y 5 S }t � r 4 rl Y ' } } 32 1 1 0112812025 Item 4. S v 5==. Y , }y iy � ,y s 1 41 pit y 3 e s ss �.; aS YY � *.n t 00, vests� }:�� tiSS�`,� r��;,�'',<, 4u }b�i'�`��k��a•,' u�,Y `�itS,sci �"'��t�'ll�� , £�k"��.,'£��, 'ems " + ,tots( vex t YE Si S h£ S i s J 0112812025 Item 4. , °A v i y x t S f l ti1 � 1 �r s � ty too ON v: '`... 354 VANDABLE SCULPTURE Seth Vnndnble 2855 Fairway Dr Cedar Hill TX 75014 972-754-1877 svnndnble@icloudcom www. VnndnbleSculpture.com r 1 11 J / 1 1 ll , i i r , i i r l� /f r v� W f i�J 1 1 Man Made Energy Caspei; Wyoming ho o�zi1 i J G I x ri i I I IlN II i IW� �l �Imi IilDl�imfOf6�lm�lm � I I iJiuR �wau �IDw�UfUO i it i ��/�� /�jii� mil lumfllr!rm�luo � Imomm �fili %/ �/ I lolu� Imm i�momDr I mull Du�m'„MIII 6 a / � +NOIUVuIm pmWilN�iN�WWWf011 � of "JIO li mIWmIJ0lml to aMf II - wiWi ui imimmi mmd r�rolmv i wa I 'i ail mrruro � i Imlili I wo r I I irrl iu�» ipp � im ' rofl �nu�mr��ru�`ii I r IV1Vfuu l4 A�4i01!7UNI�(�py,l �(� 1%f!f)mY pgigV////,1glJ�wf'��Ipl � I � mp i IIV Vim S Nyf;,Ultll@9191 ilV4lhom�IlWbm1 a 1G a i i NluNlm u�� NN UI IIgI�w��/�Ilppi IOUI✓;;11 a Im�IVU IN ofl pl Ua �u90UNl�fjluq�l rll f�r�/�Ia�I�m�IV��I f � � fr �ii uf� 11f u �l lama IryuJfV n� m>`<s�iiilmoo�� 4��'u�4�a�wmdrwllu'IulilruN�nr�ho6Nw f ml W;,101UhIW+ U,»f1UNt IW plll(nry'�I fi I II IJ/ 9l // /O 1',WBPoIUIiIOWDlmlll� IV'/Ifll mg!t�W`I� �r�ly';�j�( � /�� r r/r r r 0 III�Ibl f li llmOrypilVNlllp yy, i ri r r Vi�i�� (u�)SS`1i U• � p Nr i ri�mr�P Ill reVwW»D,r» ii miJ �wr rir r rr A�^�;�II�Vi9`✓'/@�f1�u %J 16I>��1�UN �1 � �f»i� , i ll III i101 l�N1111�1WIV/Pllfl�iAPiP 101�� r 4 mV�MM1 mlmll Ila4nr»A�»wnatr�vr�ri�mnum�r r� � I �{t % �'d�� IpIII p� I' l/AJ1pW71UJf�'NNM.F'INUn(Olmu/ Il 1„ I� II IIII �IubU D UlN,��Wr irr //' ii �YrR1mfIWN///ifOrOAI±r✓/%ld / i ,.II lil a»rin�rrrnlrrmY�uammlHwlwir r �0 f 1�mW01 A�yfllll/p1DIW9111»fa � I fW a� H m/ � I ( �91Va�lliall�Ill�gar�il�A! ��////�jfY.. NlmolY�w'r I�Y��S4'f tar r frU iri �� iVW ,n,19oylUwl�imr JArhlop rR ///�r�0�lr MNIdiVS,�i+i/ mr� .. r/r r ii�il� amvitmiop rnlum»iirr»a ry m frr ra rmn»z"»nxr rri // /i � � ii/lD�i/fir 1 i/ irr i ri r� rii iro ri - f � !lo,m u ii aiii ri m� it � it rao'c»� ii %///2� / I nlmnmw uur nx ire i�f r�rz P �9Vlmkb'dWnNOWMi➢G'atlM&m�N �I'bl�Gy//�l�ll. „�rir ri ww.n m - u r»I r mmatlM' b�7IDuriWwWW'�M�'1VMi�rv�11 � in/„�„ 6�Lr i oa memrt� 7vmlmd r ,iu n„ ��mrrnt4�m9,aN�KraP;WUID'1'NVmlOuwllf ,� i/ lima � i m, wiiure�wu!wimww�rn>,'mulw�mail I ,r, 1 ° � llhi�l4Uln11hllllll »�IIIINII/I//P //r/Jl/ /////%/'J/l/)71l/1 %N71111 /r%%/%jai , ""'� i^'� a/ �o �l��J�If»4i�11DPD((hod✓9�7i1P�11�9JP1�'D//�h7Mr�UN�IdC!%";%r� °�j7h'6DDP�ir//iioG%hY�O�'DVIUP�'%;' �., "I �p r ` o l u 0 rii/ o r r Y u I v r i/Nry/� i .? ixpi 'r o� y y ' � y„i rF V /e r H' �.Ntia l %ni r r r r �i r ri r%r r a rrarc II x Vl l„ l 9j a� A a � I 1 i / � M / r �I V I, I.. t r / r / f %/ // y �Il�� i, � � '; /�%//l/�////��J�/ I� �CIA➢N>�/r//�"'>��, � f I 1 // �% j� // II s l Bob & Almeda Jones, Southlake, TIV fir the Wylie Municipal Walking Trails ...........M')q')MMW)" Mpy)),,awmwyw, II ,r � rr ......... .. .... ..... 11......... Iv mow" € ,%�j �� „,,,, �j "��%',,,irrr� '' 'r �aJ � J;l�ll'7�llj rl�� r < IJI e'140) Aw !/ If qftt Aq Caddo Narive American Homeland r5 •f s Zit \. \\\\\ 000000000\ �000000000� \\\\\\\��o` r- Breechdout fi -Legg4igs %'O yZ Mfw�w J�VII� Hunting leather breech cloth and m occ sins o`,},IJjfN" II r J 5' f I i i Jewelry craftedftom banes and antler tips i r �l f „ r i l Bail d' .rc wood bows and arrowheads I r pp i ul AI I l i i � J I rr 1 �II Prairie Hunter I n, F `N7 ux / , �iti ;/�r�7rrpord r ra i i A i iP l� i .Prat l ' . u n te--r u°u I rrMM •^ (II'I' III q +- i` V II�II'IIIIIIIII II IIII l e . ray t . ter <� 11 7 ! J i i i i i . ray t . ter / �C�inµmm, � MM / � i�llllllllllli��lillll I �� y�/f i 1� `;� ✓'"�^ip�� IIIIIIIIIIIIII I i/ b f. • i . 'rair .Hun ter U. ,r 11 �� ar/ F�"tax I Y'i}tt'V� �oli A s 1 ii i e ire r r i ter %%r i j %t i uuuu r ii,.P� i . ray t . ter atiw m rir.a ron e 5culpture 10- a s �. N, Patina color samples Bronze sculpture approx 51/2 ft ht stained concrete pad 12" ht rz. M w .\ h�dw C:dd of,,r u.t-w, \.� \.. i - -11,i p.,nudluxA,wd Ii�hminF whelk.hell. - - , . yy -n x a y Caddo Native American research materials Prairie Hunter Bronze Wylie Municipal Walking. rails Vandable Sculpture i' Fy Ny ti-A.-g--S,1pwK .. r� Art.i S.M V-d.bk t 1 lLIFo.u�Ipn eapp o. 6 Vzkkt. Co--6-12-k, . gro-P.ti--mpl- Ri fol IT"T W MP ill 0--mus •• , I r I � f ��MMM b sr .. a, ice..... �..., t 0112812025 Item WS1. fN Wylie City Council CITY F WYLIE AGENDA REPORT Department: City Manager Account Code: Prepared By: Brent Parker Subject I Discuss partnering with the Corps of Engineers on a lease agreement for East Fork and Avalon Park. Recommendation Discussion. This item was added to the agenda to discuss partnering with the Corps of Engineers on a lease agreement for East Fork and Avalon Park. 355 0112812025 Item WS2. IAI f'V Wylie City Council ITY OF WYLIE AGENDA REPORT Department: Planning Account Code: Prepared By: Jasen Haskins Subject Discuss the proposed Vecma manufactured home development generally located at the northeast corner of E. FM 544 and Alanis Drive. Recommendation Fis—cussion. Discussion First Step Homes has requested a work session to discuss a potential Manufactured Home development generally located at he northeast corner of E. FM 544 and Alanis Drive. The entirety of the proposed development is currently in Wylie's Extraterritorial Jurisdiction. The developer is requesting annexation into the City along with a Planned Development to build he approximately 50 acre development. The proposal includes the existing Hidden Valley Tiny Home development south of and adjacent to the Lake Trails of Bozman Farms subdivision. In addition to the existing Hidden Valley property, the developer is proposing to add approximately 200 anufactured homes ranging in size from 560 sq. ft. to 1,178 sq. ft. on lots sizes from 1,908 sq. ft. to 7,150 sq. ft. (duplex). For reference,Wylie's Zoning Ordinance requires a minimum dwelling size of 1,000 sq. ft. on a lot of at least 7,200 sq. ft. The property is within the East Fork water service area (CCN). The properties are not within a CCN for sewer service. The urrent Hidden Valley property is on a septic system. The developer would need to show there is capacity within Wylie's ewer system prior to a CCN amendment. The developer is proposing an extension to Alanis Drive to serve as the main entrance to the development. Wheelis Road, hick currently acts as the entrance to Hidden Valley,would provide a second point of access. 36 0112812025 Item WS2. RFl PST STEP HO M E S E S T A N C I A TORO LALOMA m PEREZOSO LAS LOMAS 14 CASA PLENA. �- _ M , ,�M, 0112812025 Item WS2. mm PFI PST STEP HOMES David Zulejkic Founder • • • • • 38 0112812025 Item WS2. kMh ff�,mu t � '6'aras t:r(mr.,trr "..'ay CIaFR dt�c Shermat 4+.a115E'SVI}(e 3authmaYd �'.:t � .•; Bclls n ¢2 .r,�y ,D Ed- Bo�har]Y Dodd C�c 4 it dtir€In WF�drm t� , rrl,e«i T-Be New Developments o ilarve III Va4i JV Existing Communities a rza Tien aY v Ewr3o- �� - r A i.Ponare kftfi Uy entire aw u�y YY FM 91 C Ti. 53 kk t, PZ `-y P4 (Y1 Y Kevan L"Uril m 'J�a YU: eeo Cress Rrt'4�. Fsrospar sin ,.. . , ..< . {� Prrnd r d kPot 11176ej7 F9 t U W nE,S El Paeadrsa r) .:,.. �tcrn,oas�w • • - sie�ml4te� uw,pr . utpRyur,*,pr[ngs JY O Eom AnhM f'ligfila dVrFV.ey „,; The Colony t a {'„tl6vM9tr �" Ccratla �y 0 I{nw[or � Laxrc�n ry P€ano IWeirphytYt a y; � e� l PPIi 5prmiltcv.rr RF1M i,. Sschse r ""olimqJ REchardsan ;� R it Z Pw, eR.r wnr dtt d �. i.t Az9t 'N r ad e a !"FW c wen ,,,� SdgII1dXV � o Noatfa Emaep f3eMip:'d ,�, Ri:h{and ai ford dPolkimNd+. 1Mh€ Mesquite ; Fort Wort tar Fornasy,, A[iington TerreU r" to e,�crw - � a wies Pnarr H U �� ,teas . WaarCtai�tf Tatty Eha and Fr„mat y' 6 h � FaresthitVe. mn nJ saline r; `Y^' � 7tensalmrttle. Nul E � Gakkr4gm O r t CID- rr W anreex Cedar HiR D-sta ancast©r -cur an iMheld C+noon c; 0urles d'tx,n , Feff.S 6akf rove . on OaN I—F Scuri tan Chan M dtnilYlan Ic$1`Ur+ : RrIiSPr 6rs}r Pnre �} .a Ibaa Wre.,zahochie rs Edon GteMeiene + Toter Erms Gw,Bareel Clty T:'U rvtarwoaa dY F "a 8 I mra S CI nd Grand<new to d i T of YPs 0112812025 Item WS2. Wluesys.v�r ea Whft-sbamPaR'i5 She Borharn k3awr Entitled Land q� Prospect ry t;a+arretrd: Cooper .0 �^ r) - OPnmmea'ce , I£RdSP'I GP� ry ®' • il'9ti Ey P$wntV'e[itrrn as Runav,�ay RAY UciEElm FHsco r envi@� SukphurGprin+gs [en ��tvisvi{0.e � W .a Roanoke land 'f;ereall9ae7 Richardsoaa / Y4narrs acol � z P kk�r ear ' R k . GarlandAxt� 1 ' 3 a; r rntGf}+ .� .....�a`YiSt9 ZV h ke •ILa's W°Weaffie fo"d 5etkg rrs:�nt C3d"k tA9"'CfY " miisquite W • For-hey H.Ily Lpk . will,,Po t Nanch. U I�P� • • s • • e Bcn rankaetstHr T p Cum,ol y p'�II"i� 9�r v Bm �. MRsiiu@ " j Canton Fe rrs • • . •• Graak�ur}� Venus k�Jaxaljachk� Glelaurnn 7ytefL • Faams City CDmv 01/2812025 Item WS2. V) First Step Home Communities- Uj • Residential Construction, built offsite in a . controlled environment, green techniques z (extremely ), p �ya'x extreme) low waste consistent repeatable W fabrication • Home Ownership • Community Oriented r , CZ • Luxury Amenities ,_. • Secure, Gated communities x„ z Lifestyle centric, all landscape maintenance FF provided to p ' � v Attainability through in-house financing, ' O residential mortgages, easy to qualify I0 Easy Qualify (80-90% qualify) • 3% Down a • Market Interest Rates (Single Family) • 23 year Amortization � ` � n 0112812025 Item WS2. w Attainable Housing for Families \tiz�z �iiti'<Eir 3i r tt tt t • Seeking First-Time Home Purchases . �, • Down Sizing Y Workforce (Teachers, First Responders, Labor Force) . O yg } t 2 • Encourages Workforce to stay and spend in Wylie , I— instead of commuting due to high cost of living or U Housing Availability I'llilll IN: k\ w Promotes Home Ownership, helps families build ,.yvv t equity i • Increases Tax Base Replaces RV park spaces with Manufactured Housing c� 1 e W % \i i t i Wf \t ------------- 01/28/2025 Item WS2. LU s i i X t J y Y� �R vt � X' m �t� 0 u p �l it �V I 5 iv lwtii r ��'�i ir�i�.�l�,, �Nr��r• i =n' O U a4 Lu 0 w CLt c m rn s .� ,n. 0112812025 Item WS2. a 3 UNIT DISBURSEMENT UN- UNIT I YPE C.U. SINGLE WtdE V . ". HIDDEN VALLEY CIRCLE �21 WX 16 SINGLE WINE 5 WHEEl15 ROAD—' 4 " y � W CL T� r .ny I �o W W Z }r" a I yr � ��, � �?il"� ?" L;,`, ta1'd M>Q „12`%39TINYHOME"r. W—I (arx70){ExisTING] za 0 Z � d TOTAL UNIT COUNT 23 >aO "> IK LEGEND — ,oA F� e uj W NyC �^.4 3 � u � cT;� \ k F , r R O 9 sxio rvintaoz �s_ �� ty. PRELIMINARY I Lts im $ t � OVERALL PLAN SURVEY PROVIDED BY: HEET 10 2 IEET �fr4 „.,,...; ",:.. ... , 01/28/2025 Item WS2. .:' ,.r: ,�:5 ,.. ..,, .,. .:: �. :,,,, 4 6;rE i3� � ., "...' ..{ ,`... J {? 2 1. { .Yy �t -r>'t; •,�1,. ,.. "`,. .. >. ,.� „ .• ,t...zz11r`, ,..,,... � .t: 4 k.f6'.\. f}n' .zz c.}Y?v9n,. `';.: ",” :,'... ..,...:•,: ,., t,.:4r � ,,.;,,r" ..., �{ Syr 3 c1Y zs{ J 1" �. ({l{?r a Y} ,l .. .is \'l •: F i �cr,,•'?�,Y��, ,,: „ \,.ttia t:fs� rtl}7 t ,..+r:,: ,cats �} �11}}2 �•,ia},st,,P5 ;r\\ ,r� r t7�`}l � \�� .,s r k ;.?.. t � •ztt f �.1L72 \` �\ Y ,.}.,. '> tz ";;,. ,,, "..,.' �;.,,._•" ....,„ ;t,i �z ce f ..}., }. .tet �. � � �., ,rk�jte x r , .r rf' W All I 4� LU Ji Z \ 4 1 r U �� FT t i. T a {t ti 2 \ r tr 1 r < M V : •",7�, �ts5 z'td�; 365 01/2812025 Item WS2. W �w t ,. �:..✓" � `"e"' zly�5�„ae��, ' a..�„,zS.�'r r � ��`��A� �`~��,� zl ., �° ,� W t., 4 m g z � k z t t r �' sr t n ai y t 4 s 4 , . J 01/28/2025 Item WS2.� { » =s: i ' r k � is �. a4 I i » � t LU L U t . t rr� , ne w ) i u c, ,,.»„„»� \ \ �il.tip. ,., ��,: 5 ...,,, ��1�"w�„t'tYh'n .. �\er:tlS ;i.. � ., 'lam';•,s.. ^, '\", � l i.,. ,. 11 \\. St \ 367 0112812025 Item WS2. fzf » t t t f 7� ,na,•F, } t r „„; „ f f s W » O 3 w �4 gg 4 W P- CL » 'vV t v� Y v n. n.: N LLJ 368 0112812025 Item WS2. X t+ + LU CL z Doti°. „ I 4 , e Wti W r) _ W u j "Double Wide" Manufactured homes are two Duplex Manufactured homes are two floors assembled Qfloors assembled on site into a single structure on site but remain two separate living spaces and are U.� where the interior floorspace is contiguous sold to two families. The roof line and skirting are joined. O z and typically sold to a single family. 369 1 0112812025 Item WS2. 76'-0' 7 I'-G' 5'-G 1/4' W-7, V-4 1/2' 4'-O 1/2- T-0, 25'-R 3/4" 1440 366GE 3660E .11035 3660E 366CE 3060 M&D 3060 r1#10 Trim siding to 680 O tq 0 be placed on BEDROOM #3 BEDROOM #2 O both sides once -10 HALL 75,0 SO, F 85.0 SQ. Fr. MASTER BEDROOM 136.0 SQ. Fr. BATH KITCHEN COMBINED 27�.2 SQ� Fr, PORCH homes are set M, RATH ROOM 0 10 24 LIVING U. -0 to cover the 24 30 wall gap P [E F2, = 24 x 7 R SHWR 24 24 ro�o� D III LU between units. 7 0 011H JUB/SHWR D 00 ___ I 1 _ 24 24 L- OPT,W 54F EL RAG. �9 30 Lill 24 iJW LIVING ROOM M. BATH L 24 I COMBINED jq as Uj aae MASTER BEDROOM HALL ��- 1 KITCHEN 2819 SQ. FT 1360 SO FT, BATH BEDROOM"#3BLDRQ0M #2 B&D SO. Ff. 94.0 SQ. Ff. txD-U LH KI L, S440 WOE 3660E M 366QE 365CE 345t1 3060 T-8 1/4- 5. on_2"4 1/ 4'-0 1/2' 10 9' I9`-8 3/4- EXAMPLE HOMES SMARTBOARD SKIRT ............. � t�Yg 3 3 3.......... s 135#S iY 1" UZI ,, WF 0,01 'INV "no I !AAA Ij low oil r=p� „ Y YY� f,�<f e F h Y' f i N W N O N Ul W '� N Fn 0112812025 Item WS2. is t � t tt 1 i " i, z r ful LLJ t �} t 4, r k O ti Ra_ k, ii ~ rY to" CL 4 s 4 1 1 a413tt' } ?;514y1f�t z�ss eyt`l��tb5}z��. 0112812025 Item WS3. Wylie City Council CITY F WYLIE AGENDA REPORT Department: City Secretary Account Code: Prepared By: Stephanie Storm Subject I �i—scuss moving the regularly scheduled June 10,2025 City Council meeting date. Recommendation Direction from Council. Discussion This item was added at the request of the Mayor due to a conflict.The recommended date to move the June 10,2025 regularly scheduled meeting to is Wednesday,June 11, 2025. 373_ ,