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01-23-2018 (City Council) Agenda Packet 1411 Wylie City Council CITY OF WYLIE NOTICE OF MEETING Regular Meeting Agenda January 23, 2018 — 6:00 pm Wylie Municipal Complex Council Chambers/Council Conference Room 300 Country Club Road, Building #100 Eric Hogue Mayor Keith Stephens Mayor Pro Tern Diane Culver Place 2 Jeff Forrester Place 3 Candy Arrington Place 4 Timothy T.Wallis, DVM Place 5 David Dahl Place 6 Mindy Manson City Manager Richard Abernathy City Attorney Carole Ehrlich City Secretary In accordance with Section 551.042 of the Texas Government Code, this agenda has been posted at the Wylie Municipal Complex, distributed to the appropriate news media, and posted on the City website: www.wylietexas.gov within the required time frame. As a courtesy, the entire Agenda Packet has also been posted on the City of Wylie website: www.wylietexas.gov. The Mayor and City Council request that all cell phones and pagers be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to respond to a page or to conduct a phone conversation. 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. CALL TO ORDER Announce the presence of a Quorum INVOCATION & PLEDGE OF ALLEGIANCE PRESENTATIONS 0o Wylie Way Students January 23,2018 Wylie City Council Regular Meeting Agenda Page 2 of 5 CITIZENS COMMENTS ON NON-AGENDA ITEMS Residents may address Council regarding an item that is not listed on the Agenda. Residents must fill out a non- agenda form prior to the meeting in order to speak. Council requests that comments be limited to three(3)minutes. 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 Consent Agenda 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 the Minutes of January 9, 2018 Regular Meeting of the Wylie City Council. (C. Ehrlich, City Secretary) B. Consider, and act upon, Ordinance No. 2018-01 to change the zoning from Agricultural-30 (AG/30) District to Neighborhood Services (NS) District for commercial purposes on one acre, generally located approximately 1,160 feet west of Westgate Way within the E.C. Davidson Survey, Abs A0266, Tr 18, and more specifically at 1250 W. Brown Street. ZC2017-08 (R. 011ie, Development Services Director) C. Consider, and act upon, Ordinance No. 2018-02 amending Ordinance No. 2017-26 (2017- 2018 Budget) for proposed budget amendments for fiscal year 2017-2018; providing for repealing,savings and severability clauses; and providing an effective date of this ordinance. (L. Bantz, Finance Director) D. Consider, and place on file, the City of Wylie Monthly Investment Report for December 31, 2017. (L. Bantz, Finance Director) E. Consider, and place on file, the City of Wylie Monthly Revenue and Expenditure Report for December 31,2017. (L. Bantz, Finance Director) F. Consider and act upon the request from the Lt. Robert Welch Charity for a vendor fair at Olde City Park on April 7, 2018, with rain date of April 14, 2018. (R. Diaz, Parks & Recreation Superintendent) G. Consider, and act upon, the acceptance of the resignation of David White and appointment of Phillip Gilbert as a new Board Member to the City of Wylie Parks and Recreation Board to fill the term of January 2018 to June 30,2018. (C. Ehrlich, City Secretary) H. Consider and place on file, the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of November 30, 2017. (S. Satterwhite, WEDC Director) I. Consider, and act upon, Resolution No. 2018-03(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, ordering the General Election to be January 23,2018 Wylie City Council Regular Meeting Agenda Page 3 of 5 administered by the Collin County Elections Administrator and the City of Wylie on May 5, 2018, for the purpose of electing the positions two (2) Council members (Place 2 and Place 4) of the Wylie City Council,to hold office for a period of three (3) years; Designating locations of polling places; Designating filing deadlines; Ordering Notices of Election to be given as prescribed by law in connection with such election. (C. Ehrlich, City Secretary) J. Consider, and act upon, Resolution No. 2018-04(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, Appointing Election Officials for the General Election on May 5,2018,for the purpose of electing the positions of two (2) Council members (Place 2 and Place 4)of the Wylie City Council. (C. Ehrlich, City Secretary) REGULAR AGENDA 1. Hold a Public Hearing and consider, and act upon, a change of zoning from Single-Family 10/24 (SF-10/24) District to Planned Development for Patio Homes on approximately 18 acres, generally located at the northwest corner of Brown Street and Westgate Way within the D.W. Williams Survey, Abs A1021, Tr 2. ZC2017-09 (R. 011ie, Development Services Director) Executive Summary The applicant is requesting zoning for a Planned Development to allow for single family residential uses on 18.393 acres generally located on the northwest corner of Brown and Westgate. 2. Hold a Public Hearing and consider, and act upon, an amendment to Article 5, Section 5.2.F.5 Body Art Studio of the Zoning Ordinance to create a new category for Permanent Cosmetics.ZC 2017-10 (R. 011ie, Development Services Director) Executive Summary The recommendation is to create a new use category for Cosmetic Tattoo by defining permanent cosmetics and excluding it from Body Art or Tattooing. This use would also include micro-blading as a form of semi- permanent make-up that provides a means to partially or fully camouflage missing eyebrow hair with the appearance of simulated hair using fine deposits of pigments. 3. Hold a Public Hearing and consider, and act upon, an amendment to Article 3, Section 3.3.0 Manufactured Home District of the Zoning Ordinance 2005-58 establishing development standards. ZC 2017-11 (R. 011ie, Development Services Director) Executive Summary After the December 5th work session and further research, Staff is requesting to withdraw from consideration an amendment to modify the lot size for Manufactured Home District. A majority of the Planning & Zoning Commission discussion focused on lot sizes between 6,000 sf and 6,500 sf. With the current ordinance having a minimum lot size of 7,200 sf and only one tract of land currently zoned MH; it may not be in the best interest of the city to undertake an amendment at this time. 4. Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR) for FY 2016-2017 after a presentation by the audit firm of Weaver L.L.P. (L. Bantz, Finance Director) January 23,2018 Wylie City Council Regular Meeting Agenda Page 4 of 5 Executive Summary The City Charter in Article VII,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 has performed an audit as of September 30, 2017. This is the fourth year for the audit to be performed by Weaver after their selection to continue as the City's independent auditors following an RFP process done during 2014. Prior to that Weaver had served as the City's auditors for six years. Mr. John DeBurro, Partner-Assurance Services, with Weaver will briefly present the CAFR, including the Independent Auditors' Report and answer any questions that the City Council may have regarding the report. 5. Consider, and place on file, the 2017 Wylie Economic Development Corporation Annual Report. (S. Satterwhite, WEDC Director) Executive Summary As per the WEDC By-laws,each year by January 31st,the WEDC must present to the Wylie City Council its Annual Report. The Report is attached for your review. 6. Consider and act upon approval of Resolution 2018-05(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Pleasant Valley Road Project from Merritt Road to the Dallas County Line. (T. Porter, City Engineer) Executive Summary In September 2012, staff submitted an application to Dallas County for funding of improvements to Pleasant Valley Road from Merritt Road to the Dallas County Line.In 2013,Dallas County Commissioners Court approved selections for the 6th call for projects for capital improvements, and on November 5,2013, the City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) by Commissioners Court Order 2013-1923, for the purpose of transportation improvements on roads inside Dallas County. 7. Consider and act upon approval of Resolution 2018-06(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Muddy Creek Bridge project from Country Club Drive to the Dallas County Line. (T. Porter, City Engineer) Executive Summary In September 2012,staff submitted an application to Dallas County for funding of improvements to Sachse Road at the Muddy Creek Bridge from Country Club Drive to the existing 4-lane extension of Ballard Avenue. In 2013, Dallas County Commissioners Court approved selections for the 6th call for projects for capital improvements, and on November 5, 2013, the City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) by Commissioners Court Order 2013-1923,for the purpose of transportation improvements on roads inside Dallas County. 8. Consider, and act upon approval of Resolution No. 2018-07(R) for support for a proposed affordable housing tax credit project, Heritage at Wylie, generally located southeast of the intersection of Vinson Road and Neva Lane at the approximate 2300 block of County Line Road. (R. 011ie, Development Services Director) Executive Summary The applicant approached the city with a request to develop a tract of land for multi-family purposes on approximately 13 acres. The site is currently zoned Multi-Family(MF)District. The applicant presented an overview of their proposal at the January 9th Council meeting for an age restricted development not to January 23,2018 Wylie City Council Regular Meeting Agenda Page 5 of 5 exceed 136 one and two bedroom units. The apartment homes with be a gated 3 story community. A Conceptual Plan is included(Exhibit B) READING OF ORDINANCES Title and caption approved by Council as required by Wylie City Charter,Article III, Section 13-D. EXECUTIVE SESSION Recess into Closed Session in compliance with Section 551.001, et.seq. Texas Government Code, to wit: co City Manager Evaluation RECONVENE INTO OPEN SESSION Take any action as a result from Executive Session. ADJOURNMENT 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. CERTIFICATION I certi that this Notice of Meeting was posted on January 19, 2018 at 5:00 p.m. as required by law in accordance with Section 551.042 of the Texas Government Code and that the appropriate news media was contacted. As a courtesy, this agenda is also posted on the City of Wylie website: www.wylietexas.gov. Carole Ehrlich,City Secretary Date Notice Removed Wylie City Council CITY OF WYLIE Minutes Regular Meeting Tuesday, January 9, 2018 — 6:00 p.m. Wylie Municipal Complex — Council Chambers 300 Country Club Road, Bldg. 100 Wylie, TX 75098 CALL TO ORDER Announce the presence of a Quorum. Mayor Eric Hogue called the meeting to order at 6:00 p.m. City Secretary Carole Ehrlich took roll call with the following City Council members present: Mayor pro tern Keith Stephens, Councilman David Dahl, Councilwoman Candy Arrington, Councilman Jeff Forrester, and Councilwoman Diane Culver. Councilman Timothy Wallis was absent. Staff present included: City Manager, Mindy Manson; Assistant City Manager, Chris Hoisted; Fire Chief, Brent Parker; Finance Director, Linda Bantz; Development Services Director, Renae 011ie; Police Chief, Anthony Henderson; City Secretary, Carole Ehrlich, and various support staff. INVOCATION & PLEDGE OF ALLEGIANCE Mayor pro tem Stephens gave the invocation and Fire Chief Parker led the Pledge of Allegiance. CITIZENS COMMENTS ON NON-AGENDA ITEMS Residents may address Council regarding an item that is not listed on the Agenda. Residents must fill out a non- agenda form prior to the meeting in order to speak. Council requests that comments be limited to three(3)minutes. In addition, Council is not allowed to converse, deliberate or take action on any matter presented during citizen participation. Several residents in the Extraterritorial Jurisdiction of Wylie spoke against the widening of Parker Road/Ballard Avenue. John Payton, resident of Murphy, announced his candidacy for State Representative for District 89. PRESENTATION • Presentation of information on the design of Parker Road at Brown Street. (Tim Bennett) Minutes January 9, 2018 Wylie City Council Page 1 Tim Bennett, a local businessman in the City of Wylie, addressed Council requesting Council contact TXDot to propose an additional eleven feet of ROW during the widening of Parker Road/Ballard Avenue. This would allow for a left "only" turn lane in addition to the right turn lane and straight lane going east at the intersection of Ballard Avenue and Brown Street. CONSENT AGENDA All matters listed under the Consent Agenda 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 the Minutes of December 12, 2017 Regular Meeting of the Wylie City Council. (C. Ehrlich, City Secretary) B. Consider, and act upon, approval of a Final Plat for Keeley Corners creating three single family residential lots on 5.421 acres, generally located in the City of Wylie ETJ southeast of the intersection of Pleasant Valley Road and Keeley Road. (R. 011ie, Development Services Director) C. Consider, and act upon, the approval of the purchase of playground equipment for Community Park from WeBuildFun, Inc. in the estimated amount of$109,554.57 through a cooperative purchasing contract with Buy Board Cooperative Purchasing and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) D. Consider, and act upon, Resolution No. 2018-01(R) of the City Council of the City of Wylie, Texas, authorizing a five (5) year lease agreement for a Next Generation Vesta Hosted 9-1-1 Telephone System from Southwestern Bell Telephone Company, d/b/a AT&T in the estimated amount of $430,000.00, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) E. Consider, and act upon, the approval of the purchase of building improvement goods from Home Depot in the estimated annual amount of$60,000.00 through a cooperative purchasing contract with US Communities Purchasing Cooperative, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) F. Consider, and act upon, the approval of the purchase of consulting services for the Laserfiche document management system from MCCI in the amount of$50,000.00 through a cooperative purchasing contract with Buy Board Purchasing Cooperative, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) G. Consider, and act upon, the approval of the purchase of exercise equipment from Marathon Fitness in the estimated amount of $57,833.63 through a cooperative purchasing contract with Buy Board Purchasing Cooperative, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) H. Consider, and act upon, the approval of the purchase of vehicles from Lake Country Chevrolet in the estimated amount of$262,000.00 through a cooperative purchasing contract with the State of Texas Smart Buy Program, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) Minutes January 9, 2018 Wylie City Council Page 2 I. Consider, and place on file, the City of Wylie Monthly Investment Report for November 30, 2017. (L. Bantz, Finance Director) J. Consider, and place on file, the City of Wylie Monthly Revenue and Expenditure Report for November 30,2017. (L. Bantz, Finance Director) Council Action A motion was made by Councilman Dahl, seconded by Mayor pro tern Stephens to approve Items A, B, C, E, F, G H, I and J, and to pull Item D for further discussion. A vote was taken and the motion passed 6-0 with Councilman Willis absent. REGULAR AGENDA D. Consider, and act upon, Resolution No. 2018-01(R) of the City Council of the City of Wylie, Texas, authorizing a five (5) year lease agreement for a Next Generation Vesta Hosted 9-1-1 Telephone System from Southwestern Bell Telephone Company, d/b/a AT&T in the estimated amount of $430,000.00, and authorizing the City Manager to execute any necessary documents. (G. Hayes, Purchasing) Council/Staff Discussion Fire Chief Brent Parker addressed Council stating that the City of Wylie's current 911 system has reached end of life resulting in several outages over recent months. Currently, AT&T maintains our equipment. They have provided exceptional service on a daily basis and during outages. AT&T Staff members went above and beyond to provide Wylie PSC the necessary assistance in the aftermath of the 2016 hail storm last year. The system will have six answering stations, two of which will be portable and able to move to a backup position in case of an emergency. This system will feature 911 mapping to allow accurate caller locations. Citizen Comments Resident Steve Wright addressed Council stating that his concern was regarding the capability for the system to take a text. This would be very important in situations where the person does not want anyone to know they are calling for help. Wright explained that in some cases when tempers are high, it is best to alert police without the attention of others. Mayor Hogue added that texting for hearing impaired would be a great benefit. Fire Chief Parker replied once the system is up and running, those additional services will be considered. Council Action A motion was made by Councilwoman Culver, seconded by Councilwoman Arrington to adopt Resolution No. 2018-01(R) of the City Council of the City of Wylie, Texas, authorizing a five (5) year lease agreement for a Next Generation Vesta Hosted 9-1-1 Telephone System from Southwestern Bell Telephone Company, d/b/a AT&T in the estimated amount of $430,000.00, and authorizing the City Manager to execute any necessary documents. A vote was taken and the motion passed 6-0 with Councilman Wallis absent. Minutes January 9, 2018 Wylie City Council Page 3 1. Hold a Public Hearing and consider, and act upon, a change of zoning from Agricultural-30 (AG/30) District to Neighborhood Services (NS) District for commercial purposes on one acre, generally located approximately 1,160 feet west of Westgate Way within the E.C. Davidson Survey, Abs A0266, Tr 18, and more specifically at 1250 W. Brown Street. ZC2017-08 (R. 011ie, Development Services Director) Staff Comments Development Services Director 011ie addressed Council stating that the applicant is requesting to rezone a one acre property located at 1250 West Brown Street. The property is currently zoned as Agricultural (AG/30) and is not platted. Applicant Comments Applicant Bob Heath addressed Council stating that he had purchased the land in order to provide additional business spaces; however, he has decided to sell the property. He stated he was advised that if the change in zoning was made, the property would be easier to sell. Public Hearing Mayor Hogue opened the public hearing on Zoning Case 2017-08 at 6:48 p.m.; asking anyone present wishing to address Council to come forward. No citizens were present wishing to address Council. Mayor Hogue closed the public hearing at 6:49 p.m. Council Action A motion was made by Mayor pro tern Stephens, seconded by Councilman Forrester to approve a change of zoning from Agricultural-30 (AG/30) District to Neighborhood Services (NS) District for commercial purposes on one acre, generally located approximately 1,160 feet west of Westgate Way within the E.C. Davidson Survey, Abs A0266, Tr. 18, and more specifically at 1250 W. Brown Street. (ZC2017-08) A vote was taken and the motion passed 6-0 with Councilman Wallis absent. 2. Consider, and act upon, Resolution No. 2018-02(R) establishing a public newspaper of general circulation to be the "Official Newspaper" for the City of Wylie. (C. Ehrlich, City Secretary) Staff Comments City Secretary Ehrlich addressed Council stating that Texas Local Government Code, §52.004 states that at the beginning of each fiscal year, municipalities must designate an official newspaper. This must be done as soon as practicable. The municipality shall contract with the newspaper designated by ordinance or resolution. Staff has provided current rates for both the Wylie News and Dallas Morning News. Most of the rates remained the same; however, the Wylie News increased their Legal Notices from $2.81 to $2.89 per line. She explained the City averaged $9,357 over the past three years with 2017 being above $10,000. The rate for Legal Notices for the Dallas Morning News is based on usage and with an annual usage of $10,000; the rate is $2.65 per line plus $45.00 for online posting. The Wylie News includes the online posting in their current rate. Minutes January 9, 2018 Wylie City Council Page 4 Council Action A motion was made by Mayor pro tem Stephens, seconded by Councilman Dahl to adopt Resolution No. 2018-02(R) designating the Wylie News as the Official Newspaper for the City of Wylie in 2018. A vote was taken and the motion passed 5-1 with Mayor Hogue, Mayor pro tern Stephens, Councilman Forrester, Councilwoman Arrington, and Councilman Dahl voting for and Councilwoman Culver voting against, with Councilman Wallis absent. PRESENTATION • NuRock Companies seeking a resolution for a senior housing development on a vacant tract of land currently zoned Multi-Family utilizing Affordable Housing and Tax Credit program, generally located southeast of the intersection of Vinson Road and Neva Lane. Senior Vice President John O. Boyd did a short presentation regarding a proposed development for seniors over 55. The location would be near the intersection of Countyline Road and Troy Road. Boyd explained that NuRock intended to apply for Texas Housing Tax Credits and needed a resolution of financial support from City Council. Mayor Hogue asked what the City contribution would be, should the Council decide to support the project. Boyd noted the City support was set at a minimum of $500 in reduced city fees or city contribution. Hogue asked if that amount would change at any point. Boyd stated it would not, and could be part of the resolution of financial support. Hogue asked what the parcel showing as Phase 2 would be used for. Boyd explained that at this time NuRock was intending to use it as Phase 2 of the proposed development, but had not purchased the land and may or may not at some point. Boyd stated NuRock was applying to the state for funding and dependent upon their approval and funding, NuRock would move forward. If approved, development would begin around December of 2018. ADJOURNMENT A motion was made by Mayor pro tem Stephens, seconded by Councilman Dahl to adjourn the meeting at 7:20 p.m. A vote was taken and the motion passed 6-0 with Councilman Wallis absent. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Minutes January 9, 2018 Wylie City Council Page 5 +Sq °Ft'jp.L., ('' -11:z. • f! Wylie City Council LL'• AGENDA REPORT Meeting Date: January 23, 2018 Item Number: B Department: Planning (City Secretary's Use Only) Prepared By: Renae' 011ie Account Code: Date Prepared: January 16, 2018 Budgeted Amount: $ Exhibits: 3 Subject Consider, and act upon, Ordinance No. 2018-01 to change the zoning from Agricultural-30 (AG/30) District to Neighborhood Services (NS) District for commercial purposes on one acre, generally located approximately 1,160 feet west of Westgate Way within the E.C. Davidson Survey, Abs A0266, Tr 18, and more specifically at 1250 W. Brown Street. ZC2017-08 Recommendation Motion to adopt Ordinance No. 2018-01 to change the zoning from Agricultural-30 (AG/30) District to Neighborhood Services (NS) District for commercial purposes on one acre, generally located approximately 1,160 feet west of Westgate Way within the E.C. Davidson Survey, Abs A0266, Tr 18, and more specifically at 1250 W. Brown Street. ZC2017-08 Discussion Owner: Robert Heath Applicant: Robert Heath Zoning Case 2017-08 requires an 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 establishes permanent zoning of Neighborhood Services (NS) District on a 1.0 acre tract of vacant land. Exhibits A (Legal Description), and B (Location Map), 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. Page 1 of 1 ORDINANCE NO. 2018-01 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 2017-08, FROM AGRICULTURAL-30 (AG/30) DISTRICT TO NEIGHBORHOOD SERVICES (NS) DISTRICT FOR COMMERCIAL PURPOSES; 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 new zoning classification of Neighborhood Services (NS) District, said property being described in Exhibit "A" (Legal Description), and Exhibit "B" (Location Map) attached hereto and made a part hereof for all purposes. SECTION 2: 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 3: 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 4: 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. Ordinance 2018-01 Change the zoning on the hereinafter described property,Zoning Case Number 2017-08,from Agricultural-30 (AG/30)district to Neighborhood Services(NS)district for commercial purposes SECTION 5: 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 6: 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. SECTION 7: 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 23rd day of January, 2018. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary DATE OF PUBLICATION: January 31,2018,in the Wylie News Ordinance 2018-01 Change the zoning on the hereinafter described property,Zoning Case Number 2017-08,from Agricultural-30 (AG/30)district to Neighborhood Services(NS)district for commercial purposes lytifri . • . _ r^ l Wi S' 01* - f. 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'imi 11`1111111111 ,� ;11[►j /li�li1''' j mi_ im 2z V« 1111111. 2r �� 1 (l 111 11111111111 mv41 Cni�•:::ui.fl ir,� \ : r1II i I(I LOCATION MAP ZONING CASE #2017-08 Exhibit"A" Legal Description Being all of a 1.0 acre tract of land situated in the E.C. Davidson Survey,Abstract No. 266,Tract 18, City of Wylie, Collin County,Texas.More specifically at 1250 W. Brown Street,Wylie,Texas. DE IWp `� Wylie City Council AGENDA REPORT 114PT.TAP' Meeting Date: January 23,2018 Item Number: C Department: Finance (City Secretary's Use Only) Prepared By: Finance Account Code: Various Date Prepared: January 11,2018 Budgeted Amount: Exhibits: 3 Subject Consider, and act upon, Ordinance No. 2018-02 amending Ordinance No. 2017-26 (2017-2018 Budget) for proposed budget amendments for fiscal year 2017-2018; providing for repealing, savings and severability clauses; and providing an effective date of this ordinance. Recommendation Motion to approve Ordinance No. 2018-02 amending Ordinance No. 2017-26 (2017-2018 Budget) for proposed budget amendments for fiscal year 2017-2018; providing for repealing, savings and severability clauses; and providing an effective date of this ordinance. Discussion Following the adoption of the Compensation Study in FY 2013-14, Council directed staff to develop a performance based evaluation and pay plan for non-public safety personnel. With that plan in place, an average salary increase of 2% was included in the FY 2017-18 Budget. Individual performance evaluations have been completed and the reallocation of funds budgeted for salary increases to the proper departments and accounts is now being brought back for Council consideration in the form of an ordinance amending the FY 2017-18 Budget Ordinance. Exhibit 2 Also included in this budget amendment, staff is recommending allocating a portion of the Utility Fund excess fund balance in the amount of $372,648 for Wylie's portion of the design costs related to the North Texas Municipal Water District's (NTMWD) Muddy Creek Waste Water Treatment Plant Project. These funds will be reimbursed back to the City by the NTMWD in FY 2018-19. Exhibit 3 Page 1 of 1 ORDINANCE NO. 2018-02 AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING ORDINANCE NO. 2017-26, WHICH ESTABLISHED THE BUDGET FOR FISCAL YEAR 2017-2018; REPEALING ALL CONFLICTING ORDINANCES; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council heretofore adopted Ordinance No. 2017-26 setting forth the Budget for Fiscal Year 2017-2018 beginning October 1, 2017, and ending September 30, 2018; and, WHEREAS, the City Departments and Divisions routinely review their budget appropriations to determine if any changes are necessary; and WHEREAS, based upon said review the City staff now recommends that certain amendments to the Budget be considered by the City Council; and, WHEREAS, the City Council has the authority to make amendments to the City Budget under Article VII, Section 4 of the City Charter, as well as State law; and, WHEREAS, the City Council has determined that the proposed amendments to the FY 2017-2018 Budget, with the revenues and expenditures therein contained, is in the best interest of the City; and therefore, desires to adopt the same by formal action. NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF WYLIE, TEXAS: SECTION I: The proposed amendments to the FY 2017-2018 Budget of the City of Wylie, as heretofore adopted by Ordinance No. 2017-26, are, completely adopted and approved as amendments to the said FY 2017-2018 Budget. SECTION II: All portions of the existing FY 2017-2018 Budget and Ordinance No. 2017-26, except as specifically herein amended, shall remain in full force and effect, and not be otherwise affected by the adoption of the amendatory ordinance. SECTION III: Should any paragraph, sentence, sub-division, 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 or parts as declared to be invalid, illegal, or unconstitutional. SECTION IV: 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.2018-02—City Council Budget Amendment FY 2017-2018 SECTION V: That all other ordinances and code provisions in conflict herewith are hereby repealed to the extent of any such conflict or inconsistency and all other provisions of the Wylie City Code not in conflict herewith shall remain in full force and effect. SECTION VI: The repeal of any ordinance, or parts thereof, by the enactment of the 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 affecting any rights of the municipality under any section or provision 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 23rd day of January, 2018. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Ordinance No.2018-02—City Council Budget Amendment FY 2017-2018 Budget Amendment Exhibit 2 Redistribution of Funds Set Aside for Merit-Based Raises Fund Department Account Number Debit Credit 100 5112 51110 12,101.00 51130 110.00 51310 1,841.00 51440 757.00 51450 177.00 100 5113 51110 3,583.00 51130 8.00 51310 541.00 51440 223.00 51450 52.00 100 5131 51110 11,289.00 51130 35.00 51310 1,708.00 51440 702.00 51450 164.00 100 5132 51110 2,932.00 51130 55.00 51310 450.00 51440 185.00 51450 43.00 100 5152 51110 2,862.00 51130 33.00 51310 436.00 51440 179.00 51450 42.00 100 5153 51110 4,595.00 51130 4.00 51310 694.00 51440 285.00 51450 67.00 100 5154 51110 1,318.00 51310 199.00 51440 82.00 51450 19.00 Fund Department Account Number Debit Credit 100 5155 51110 3,603.00 51130 236.00 51310 579.00 51440 238.00 51450 56.00 100 5211 51110 5,945.00 51112 1,242.00 51130 175.00 51310 923.00 51440 456.00 51450 107.00 100 5231 51110 9,080.00 51112 200.00 51310 1,399.00 51440 575.00 51450 135.00 100 5241 51110 5,267.00 51130 808.00 51135 811.00 51310 1,039.00 51440 427.00 51450 100.00 100 5251 51110 4,672.00 51130 563.00 51310 789.00 51440 325.00 51450 76.00 100 5311 51110 6,734.00 51310 1,016.00 51440 418.00 51450 98.00 100 5312 51110 3,626.00 51130 40.00 51310 553.00 51440 227.00 51450 53.00 Fund Department Account Number Debit Credit 100 5313 51110 2,063.00 51130 30.00 51310 316.00 51440 130.00 51450 30.00 100 5411 51110 9,255.00 51130 253.00 51310 1,434.00 51440 590.00 51450 138.00 100 5511 51110 9,118.00 51130 360.00 51310 1,429.00 51440 588.00 51450 137.00 100 5551 51110 10,647.00 51112 1,906.00 51310 1,893.00 51440 778.00 51450 182.00 100 5181 56040 141,639.00 Fund Department Account Number Debit Credit 112 5612 51110 695.00 51130 31.00 51310 109.00 51440 45.00 51450 11.00 112 5613 51110 2,142.00 51112 1,659.00 51130 99.00 51310 371.00 51440 242.00 51450 57.00 112 5614 51110 1,052.00 51130 135.00 51310 179.00 51440 74.00 51450 17.00 112 5625 51110 5,197.00 51112 5,375.00 51130 191.00 51310 1,018.00 51440 667.00 51450 156.00 112 5000 56040 19,522.00 Fund Department Account Number Debit Credit 611 5711 51110 2,896.00 51130 18.00 51310 439.00 51440 181.00 51450 42.00 611 5712 51110 10,101.00 51130 408.00 51310 1,585.00 51440 652.00 51450 152.00 611 5713 51110 3,559.00 51130 675.00 51310 638.00 51440 262.00 51450 61.00 611 5714 51110 3,035.00 51130 300.00 51310 503.00 51440 207.00 51450 48.00 611 5715 51110 1,682.00 51130 30.00 51310 258.00 51440 106.00 51450 25.00 611 5719 56040 27,863.00 Budget Amendment Exhibit 3 Allocation of Funds for Payment to NTMWD Fund Department Account Number Debit Credit 611 5719 56640 372,648.00 North Texas Municipal Water District P.O. Box 2408 Wylie, Texas 75098 INVOICE Phone: 469-626-4300 Billed To: DATE: 11/1/2017 CITY OF WYLIE INVOICE INV10673 FINANCE DEPARTMENT DUE DATE.: 11/30/2017 300 COUNTRY CLUB RD. BLDG 100 TOTAL DUE: 372,647.28 WYLIE. TX 75098 CUSTOMER ACCOUNT : ITEM DESCRIPTION PRICE AMOUNT UNITS 50 - WYLIE PROJECT 450 1.00 372,647.28 372.647.28 i TOTAL 7)::5 .7'7 2, = :. .?8 PROJECT 310-0. 50-17 Al) MEMO-502 4 MUDDY CREEK WWTP AERATION BASIN. ODOR CONTROL & BACKUP POWER IMPROVEMENTS ails 161 •5��'� For questions, contact Accounts Receivable at 469-626-4300 REMIT TO: NORTI I TEXAS MUNICIPAL WATER DISTRICT P. O. BOX 2408 WYLIE, TX 75098 Please note your account number and invoice number on your check or check stub. Thank you! ^ry - NORTH TEXAS MUNICIPAL OCT 0 3 2017 WATER DISTRICT OFF1CFOf TEE Cm,MA Regional Service Through Unity • NAGE September 27, 2017 Ms. Mindy Manson City Manager City of Wylie 300 County Club Rd Wylie, Texas 75098 Re: Future Muddy Creek Wastewater Treatment Plant (WWTP) Project in Fisca'- - Year 2018 Update Dear Ms. Manson: The North Texas Municipal Water District (NTMWD) met with the City of Wylie on January 6, 2017, and most recently on September 18, 2017, to discuss upcoming projects within the Muddy Creek system for fiscal year 2018. An evaluation of the Muddy Creek Regional Wastewater System for the Cities of Murphy and Wylie was conducted in September 2015 by Perkins Engineering Consultants, Inc. The evaluation recommended some improvements at the Muddy Creek WWTP such as adding backup power to the plant, improving aeration basin blowers to eliminate foul air source, and odor control. In August 2017, the preliminary design was completed-and the decision was made to provide backup power for the minimum plant treatment, which exceeds TCEQ minimum requirements. At both meetings, NTMWD presented estimated cost of the project. Below are the original and updated list and estimated cost to the City of Wylie: Cost Estimate March 2017 Project Cost Cost to Wylie Start Date Design $480,000 $323,232 Oct 2017 Construction $4,900,000 Debt Svc Oct 2018 Construction Phase Svc Construction Inspect $98,000 Debt Svc Dec 2018 505 E.Brown Street • P.O.Box 2408 • Wylie,Texas 75098-2408 • Telephone:(972)442-5405 • Fax:(972)295-6440 Ms. Mindy Manson September 27, 2017 Cost Estimate September 2017 Project Cost Cost to Wylie Start Date Design $521,185 $372,736* Oct 2017 Construction $7,434,000 Debt Svc Oct 2018 Construction Phase Svc $183,712 Debt Svc Oct 2018 Construction inspect $260,000 Debt Svc Dec 2018 *Based on Wylie's prorata share of the Muddy Creek WWTP FY18 Budget of 71 .517% In order for NTMWD to move forward with the design for this project, it will be necessary for the City of Wylie to provide funds to NTMWD at the beginning of the 2018 Fiscal Year. NTMWD plans to sell bonds in Oct 2018 to fund the Construction of the project including Construction Phase Engineering Service and Inspection Services, and reimburse the City of Wylie for the design cost with the bond proceeds. Following the Board approval scheduled for October 2017, NTMWD will provide an invoice in the amount of $372,736. If you have any questions or need additional information, please contact R.J. Muraski, Assistant Deputy Director CIP and Planning, or myself at (972) 442-5405. Sincerely, f HOMAS KULA Executive Director/General Manager TW K/YUsh xc: Joe Stankiewicz, NTMWD Judd Sanderson, NTMWD 1 = ,_r Wylie City Council ...-. f _ zt.. -VAGENDA REPORT fr.- ,'„I.«n . Meeting Date: January 23, 2018 Item Number: D Department: Finance (City Secretary's Use Only) Prepared By: Finance Account Code: Date Prepared: January 11, 2018 Budgeted Amount: Exhibits: Investment Report Subject Consider, and place on file, the City of Wylie Monthly Investment Report for December 31, 2017. Recommendation Motion to accept and place on file, the City of Wylie Monthly Investment Report for December 31, 2017. Discussion The Finance Department has prepared the attached reports for the City Council as required by the City Charter. Page 1 of 1 City Of Wylie 2017-2018 Investment Report December 31, 2017 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 $14,719,887.65 MMA 1.1764% Texpool 12/31/2006 NA 2 $15,248,748.58 MMA 1.1762% TexStar 3/15/2011 NA $29,968,636.23 Total Weighted Average Coupon: 1.1763% Money Markets: $29,968,636.23 Weighted Average Maturity(Days): 1.00 Certificates of Deposits: $0.00 $29,968,636.23 ,ci, o wit, 1 = ,_r Wylie City Council ...-. f _ zt. - f VAGENDA REPORT - ,'„I.«n . Meeting Date: January 23, 2018 Item Number: E Department: Finance (City Secretary's Use Only) Prepared By: Finance Account Code: Date Prepared: January 11, 2018 Budgeted Amount: Revenue and Expenditure Exhibits: Monthly Report Subject Consider, and place on file, the City of Wylie Monthly Revenue and Expenditure Report for December 31, 2017. Recommendation Motion to accept and place on file, the City of Wylie Monthly Revenue and Expenditure Report for December 31, 2017. Discussion The Finance Department has prepared the attached reports for the City Council as required by the City Charter. Page 1 of 1 CITY OF WYLIE MONTHLY FINANCIAL REPORT December 31,2017 ANNUAL CURRENT YTD ACTUAL Benchmark BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00% ACCOUNT DESCRIPTION 2017-2018 2017-2018 2017-2018 OF BUDGET GENERAL FUND REVENUE SUMMARY TAXES 28,966,858 14,130,226 15,483,200 53.45% A FRANCHISE FEES 2,689,000 7,872 10,669 0.40% B LICENSES AND PERMITS 872,000 52,774 206,592 23.69% INTERGOVERNMENTAL REV. 873,500 2,665 194,736 22.29% SERVICE FEES 3,397,000 299,655 648,253 19.08% C FINES AND FORFEITURES 576,400 32,114 106,871 18.54% D INTEREST INCOME 40,000 8,706 22,339 55.85% MISCELLANEOUS INCOME 145,500 793 79,252 54.47% OTHER FINANCING SOURCES 2,166,807 0 2,166,807 100.00% E REVENUES 39,727,065 14,534,805 18,918,719 47.62% USE OF FUND BALANCE 3,369,153 NA NA NA F USE OF CARRY-FORWARD FUNDS 116,529 NA NA NA TOTAL REVENUES 43,212,747 NA NA NA GENERAL FUND EXPENDITURE SUMMARY CITY COUNCIL 82,847 8,306 23,992 28.96% G CITY MANAGER 945,362 62,207 187,389 19.82% CITY SECRETARY 434,873 23,653 76,695 17.64% CITY ATTORNEY 155,000 0 9,439 6.09% FINANCE 1,234,583 150,378 281,509 22.80% FACILITIES 812,663 29,624 103,751 12.77% MUNICIPAL COURT 567,582 31,028 89,664 15.80% HUMAN RESOURCES 589,088 50,079 120,264 20.42% PURCHASING 171,610 10,727 33,300 19.40% INFORMATION TECHNOLOGY 1,231,322 61,376 449,989 36.55% H POLICE 9,378,063 609,725 1,997,213 21.30% FIRE 8,418,295 493,437 1,592,987 18.92% EMERGENCY COMMUNICATIONS 1,781,322 80,741 360,987 20.27% ANIMAL CONTROL 633,347 34,569 105,840 16.71% PLANNING 629,200 40,325 128,262 20.38% BUILDING INSPECTION 561,947 31,437 111,517 19.84% CODE ENFORCEMENT 234,536 12,989 41,979 17.90% STREETS 3,282,038 111,971 578,462 17.63% PARKS 2,662,083 197,697 504,667 18.96% LIBRARY 2,089,636 136,186 437,349 20.93% COMBINED SERVICES 7,355,484 255,536 3,762,667 51.15% TOTAL EXPENDITURES 43,250,881 2,431,991 10,997,922 25.43% REVENUES OVER/(UNDER)EXPENDITURES -38,134 12,102,814 7,920,797 22.19% A. Property Tax Collections for FY17-18 as of December 31 are 64.93%, in comparison to FY16-17 for the same time period of 64.68%. B. Franchise Fees:The majority of franchise fees are recognized in the third and fourth quarter with electric fees making up the majority. C.Service Fees:Trash fees billed in October are applicable towards FY 2016-17 revenue.YTD Actual consists of only two months of billings. D. Fines and Forfeitures: FY17-18 budget was slightly increased.Actual revenues are down 14%compared to this time last year. E.Other Financing Sources includes the annual transfer from the Utility Fund. F. Use of Fund Balance: For Replacement/New Fleet&Equipment and Transfer to PSB Renovation/Expansion Fund. G. Due to one-time expenditures including annual membership dues. This will level out throughout the fiscal year. H. Due to one-time expenditures including annual maintenance contract renewals paid in October. This will level out throughout the fiscal year. I. Due to one-time expenditures including annual insurance payments and transfer to the PSB Fund.This will level out throughout the fiscal year. CITY OF WYLIE MONTHLY FINANCIAL REPORT December 31,2017 ANNUAL CURRENT YTD ACTUAL Benchmark BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00% ACCOUNT DESCRIPTION 2017-2018 2017-2018 2017-2018 OF BUDGET UTILITY FUND REVENUES SUMMARY SERVICE FEES 17,295,000 1,477,365 3,040,749 17.58% J INTEREST INCOME 22,000 3,504 10,494 47.70% MISCELLANEOUS INCOME 30,000 1,685 4,655 15.52% OTHER FINANCING SOURCES 0 0 0 0.00% REVENUES 17,347,000 1,482,554 3,055,898 17.62% USE OF FUND BALANCE 322,000 NA NA NA K USE OF CARRY-FORWARD FUNDS 245,000 NA NA NA TOTAL REVENUES 17,914,000 NA NA NA UTILITY FUND EXPENDITURE SUMMARY UTILITY ADMINISTRATION 407,505 55,093 102,785 25.22% UTILITIES-WATER 2,671,098 100,102 354,259 13.26% CITY ENGINEER 538,952 28,343 84,118 15.61% UTILITIES-SEWER 870,986 37,957 139,032 15.96% UTILITY BILLING 486,098 27,382 91,796 18.88% COMBINED SERVICES 13,821,201 1,376,517 5,229,280 37.84% L TOTAL EXPENDITURES 18,795,840 1,625,394 6,001,270 31.93% REVENUES OVER/(UNDER)EXPENDITURES -881,840 -142,840 -2,945,372 -14.31% J. Most Utility Fund Revenue billed in October was applicable to FY 2016-17.YTD Actual consists of only two months of billings. K. Use of Fund Balance: For Replacement/New Fleet&Equipment. L. Due to annual transfer to the General Fund. This will level out throughout the fiscal year. OF Iv)? Vglai41 a; Wylie City Council AGENDA REPORT *19 .fl0 Meeting Date: January 23,2018 Item Number: F Department: Public Services (City Secretary's Use Only) Prepared By: Robert Diaz Account Code: Date Prepared: January 9,2018 Budgeted Amount: Exhibits: 1 Subject Consider and act upon the request from the Lt. Robert Welch Charity for a vendor fair at Olde City Park on April 7, 2018, with rain date of April 14, 2018. Recommendation Motion to recommend a vendor application from the Lt. Robert Welch Charity for a vendor fair at Olde City Park on April 7, 2018, with rain date of April 14, 2018. Discussion The Lt. Robert Welch Charity will be hosting their annual vendor fair at Olde City Park on April 7, 2018. Funds raised from the items sold will be used to support local charities such as the Wylie Education Foundation, local police and fire departments, and local veterans. This will be the 7th year of this event. The Parks and Recreation Board approved the vendor application at their January 8, 2018 meeting. Page 1 of 1 PARKS AND RECREATION CITY OF WYLIE 300 Country Club Rd, Building 100,Wylie,TX 75098 Office: 972-516-6340/Fax 972-516-6355 Email: parks@wylietexas.gov VENDOR APPLICATION-Once approved by City Council, vendor has 7 days to finalize event with Parks&Recreation facility staff Recommended timeline for submission is 2-3 months in advance of event. Please forward TYPED application to above address, email or fax. Applicant Information Name of Organization: Primary Contact Person's Name: 1LT Robert F.Welch Ill Charity Becky Welch Organization's Phone Number: Primary Contact Person's Phone Number: 214-395-4952 214-395-4952 Organization's Address: _ Primary Contact Person's Address: _ 617 Odenville Drive,Wylie,TX 617 Odenville Drive,Wylie,TX Organization's Website/Email: Primary Contact Person's Email: www.11twelchrunforourheroes.org BWelch@lltwelchrunforourheroes.org Organization's Non-profit Exemption Number/501c3(if applicable): Alternate Contact Person's Name/Number/Email: 46-2234352 Alicia Young-ayoung@lltwelchrunforourheroes.org/ 214-762-6567 Event Information EVENT NAME/TITLE: 7th Annual 1LT Robert F.Welch III Run for our Heroes _! Event Type(fundraiser,etc.): Purpose of Event: _ Vendor Fair Honor our fallen heroes and salute our military,fire and police personnel;fundraiser event Event Location: Proposed Event Date: Alternative Date: Olde City Park lst Date—4/7/2018 2nd Date—4/14/2018 Anticipated Number of Participating Vendors: Start Time(incl.setup): End Time(incl.cleanup): 30-35 6 AM 4 pm Anticipated Event Attendance: Event Target Audience: 300-400 Military,fire,and police families;general public EVENT DETAILS: Please list any and all specifics,as well as items intended to sell. If available,attach additional pages,announcements or flyers. This event is a memorial event that honors the memory of 1LT Robert F.Welch Ill and all of our fallen military,fire and police heroes as well as salutes all of our veterans and currently serving military,fire and police personnel.The event comprises of a vendor fair from 8-2pm in Olde City Park and a free bbq lunch for all our heroes and their families at the First Baptist Church event center from 11-1pm.The vendor fair will include local business and non-profit vendors,children's activities(bounce houses,face painting,art activities,etc.),food vendors, live music, military displays, photo area and "Tribute to our Heroes"display, letter writing station,and more.All proceeds of the event will benefit the 1LT Robert F.Welch Ill Charity(we will donate and support the needs of our local fire and police departments,the needs of local military groups,and educational scholarships and grants within Wylie High School and Wylie East High School). We would like to request the use of the parks'stage again this year if at all possible.We would also like to hang a race banner in Olde City Park facing hwy 78 as we near the actual event. NOTE: If food is prepared on-site or off-site and brought to the location to be sold,the vendor must contact the Collin County Environmental Services Office in McKinney (972-548-5585 www.collincountytx.gov)in order to obtain a Health Permit prior to the sale of such products. An Inspector must examine food preparation and storage equipment to assure the health and safety of customers. Sec.78-105 of the City Code of Ordinances states: It shall be unlawful for any person to solicit for sale,vend,peddle,sell or offer to sell any cold drinks,cigars, tobacco,cigarettes,fruits,candies,goods,wares or merchandise of any kind or nature whatsoever within the municipal parks or recreation or community center facility;provided,however,that this section shall not apply to any person,organizations,firms or corporations,or the agents of any person,or organization,firm or corporation,or employees of any person who are recommended by the Parks and Recreation Board and approved by the City Council to operate a concession or concessions for the sale of specified goods,wares,and merchandise within the municipal parks or recreation or community center facilities of the city. Rev.7-29-16 OFi . ve M Wylie City Council AGENDA REPORT *19 .fl0 Meeting Date: January 23,2018 Item Number: G Department: Parks (City Secretary's Use Only) Prepared By: Carole Ehrlich Account Code: Date Prepared: January 8,2018 Budgeted Amount: Exhibits: Letter of Resignation Subject Consider, and act upon, the acceptance of the resignation of David White and appointment of Phillip Gilbert as a new Board Member to the City of Wylie Parks and Recreation Board to fill the term of January 2018 to June 30, 2018. Recommendation Motion to approve the acceptance of the resignation of David White and appointment of Phillip Gilbert as a new Board Member to the City of Wylie Parks and Recreation Board to fill the term of January 2018 to June 30, 2018. Discussion When the 2017 Board and Commissioners interviews were held, Council approved two (2) replacements for the Wylie Parks and Recreation Board, should a member resign during the year. Pursuant to the boards interview Phillip Gilbert was Replacement 1. Mr. Gilbert also serves on the Parks and Recreation 4B Board. Board member White will be moving out of the City of Wylie, therefore resigning his position, effective January 5, 2018. Page 1 of 1 From: David White 1111.1. Sent: Friday,January 05,2018 2:42 PM To: Robert Diaz<robert.diaz@wylietexas.gov> Subject:Tender of resignation.. Hi Robert, I will not be able to make the meeting next week. Additionally due to personal reasons, I will be moving out of state. It has been a privilege to work with the Staff and the Board. Best wishes to all. Best Regards, P. David White Boards & Commissions Application CITY OF tiVYLII: Personal Information First Name* Last Name* D.O.B. Phillip Gilbert Pease provide your full legal first and last narre- Registered Voter* Are you a registered voter? G Yes ✓ No Voter Registration What County are you registered in? County* Collin * Do you currently,or have you ever,served on any city board(s)? ✓ Yes C No Contact Information Phone No.* Alt.Phone No. E-mail* ex:123-456-7890 ex 123-456-7890 Address* Street Address Address Line 2 Oty State/Povince/Region Wylie Texas Postal!Zip r.Yie Country 75098 USA Residency* Are you a Wylie resident? [: Yes ✓ Na * Flew long have you been a Wylie resident? 15 months Employment Are you currently errplayed? G Yes ✓ No Employment Information Employer Name Position Richardson ISO Teacher Boards and Commission Preferences Please read the board qualifications located an the w ebsile prior to rraking your three choices. Preference 9 Parks and Recreation Board Preference 2 Preference 3 Community Involvement Questions .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Are you involved in any corrrrunity activities?(Civic or 1-bbbies) C Yes {' No Reese indicate briefly why you would like serve as a Boards and Cnnnission rr ember: As a relatively new resident of Wylie I am encouraged by the population growth and interest in amenities with which the community has been afforded.As a runner and amateur outdoorsman the mission of the Parks and Recreation Board often mirror my own interests and those of my fellow residents. Acknowledgment & Signature I have reviewed Ordinance No.2014-19, City of Wylie Code of Ethics, above as required in Section 10(A)of the Ordinance. If appointed, I agree to serve a two year term to the Board/Commission that I have applied for. I am aware of the meeting dates and times of the Board/Commission I have applied for. If appointed, I agree to serve on the Board/Commission for which I have applied,or would consider an alternate appointment to a second or third board preference. I understand that I may be required to attend training on the Open Meetings Act and Public Information Act within 30 days of taking my Oath of Office. I agree to contact the City Secretary's Office in the event there is a change in my contact information. My signature indicates that I have read, understand, and agree to all conditions and that all of the above information is correct. Signature* Date* 05/10/2017 :-,-s, ,_,re.,( , Wylie City Council f zt. - - . - AGENDA REPORT ,'„I.«n . Meeting Date: January 23, 2017 Item Number: H Department: WEDC (City Secretary's Use Only) Prepared By: Angel Wygant Account Code: Date Prepared: December 29, 2017 Budgeted Amount: Exhibits: 1 Subject Consider and place on file, the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of November 30, 2017. Recommendation Motion to approve, the monthly Revenue and Expenditure Report for the Wylie Economic Development Corporation as of November 30, 2017. Discussion The Wylie Economic Development Corporation (WEDC) Board of Directors approved the attached financials on December 22, 2017. Page 1 of 1 Wylie Economic Development Corporation Statement of Net Position As of November 30,2017 Assets Cash and cash equivalents $ 992,127.16 Receivables $ 424,470.93 Note 1 Inventories $ 8,329,085.50 Prepaid Items $ Total Assets $ 9,745,683.59 Deferred Outflows of Resources Pensions $ 66,481.55 Total deferred outflows of resources $ 66,481.55 Liabilities Accounts Payable and other current liabilities $ 109,348.03 Unearned Revenue $ 214,804.27 Note 2 Non current liabilities: Due within one year $ 402,657.91 Note 3 Due in more than one year $ 3,976,099.86 Total Liabilities $ 4,702,910.07 Deferred Inflows of Resources Pensions $ 2,839.41 Total deferred inflows of resources $ 2,839.41 Net Position Net investment in capital assets $ - Unrestricted $ 5,106,415.66 Total Net Position $ 5,106,415.66 Note 1: Includes incentives in the form of forgivable loans for$371,666.66 Note 2: Wylie Ice Cream loan payments;Exco amortization;deposits from rental property Note 3: Liabilities due within one year includes compensated absences of$57,489.00 Note 4: The WEDC provides monetary incentives to companies to relocate/expand within the City of Wylie. At November 30,2017,these commitments totaled$618,000.00 12-15-2017 12:35 PM CITY OF WYLIE PAGE: 1 BALANCE SHEET AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP ACCOUNTI TITLE ASSETS 1000-10110 CLAIM ON CASH & CASH EQUIV 1,064,175.60 1000-10115 CASH - WEOC - INWOOD 0.00 1000-10139 ESCROW 0.00 1000-10180 DEPOSITS 2,000.00 1000-10198 OTHER - MISC CLEARING 0.00 1000-10341 TEXPOOL 0.00 1000-10343 LOGIC 0.00 1000-10481 INTEREST RECEIVABLE 0.00 1000-11911 ACCTS REC - MISC 0.00 1000-11517 ACCTS REC - SALES TAX 0.00 1000-12810 LEASE PAYMENTS RECEIVABLE 0.00 1000-12950 LOAN RROCERI)s RRCEIVARI.E 0.00 1000-12996 LOAN RECEIVABLE 52,804,27 1000-12991 ACCTS REC - JTM TECH 0.00 1000-12998 ACCTS REC - FORGIVEASLE LOANS 371,666.66 1000-14112 INVENTORY - MATERIAL/ SUPPLY 0.00 1000-141I.6 INVENTORY - LAND 4 BUILDINGS 8,329,085.50 1000-14118 INVENTORY - SAYCQ/ SANDEN BLVD 0.00 1000-14310 PREPAID EXPENSES - MISC 0.00 1000-14430 DEFERRED OUTFLOWS 618,000.00 10,437,732.11 TOTAL ASSETS 10,437,732.11 .LIABILITIES 2000-20110 FEDERAL. INCOME TAX PAYABLE 0.00 2000-20111. MEDICARE PAYABLE 0.00 2000-20112 CHILD SUPPORT PAYABLE 0.00 2000-20113 CREDIT UNION PAYABLE 0.00 2000-20114 IRS LEVY PAYABLE 0.00 2000-20115 NATIONWIDE DEFERRED COMP 0.00 2000-20116 HEALTH I.NSUR PAY-RMPLQYEE ( 0.191 2000-20117 TMRS PAYABLE 0.00 2000-2011A ROTH IRA PAYABLE 0.00 2000-70119 WURNERS COMP PAYABLE 0.00 2000-20120 FICA PAYABLE 0.00 2000-20121 TEC PAYABLE 0.00 2000-20122 STUDENT LOAN LEVY PAYABLE 0.00 2000-20123 ALIMONY PAYABLE 0.00 2000-20124 BANI<RUPTC.Y PAYABLE 0.00 2000-20125 VALIC DEFERRED COMP 0.00 2000-20126 ICMA PAYABLE 0.00 2000-20127 F.MP. LF.GAI. SERVICES PAYABLE 0.00 2000-20130 FLEXIBLE SPENDING ACCOUNT 250.00 2000-20131 EDWARD .1ONEs DEFERRED Comp 0.00 2000-20132 EMP CARE Fl..ITE 12.00 2000-20151 ACCRUED WAGES PAYABLE 0.00 2000-20180 ADDIT EMPLOYEE INSUR PAY 30.60 2000-20199 MISC PAYROLL PAYABLE 0.00 12-15-2017 12:35 PM CITY OF WYLIE PAGE: 2 BALANCE SHEET AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP ACCOUNTI TITLE 2000-20201 AP PENDING 5,321.88 2000-20210 ACCOUNTS PAYABLE 107,741.24 2000-20530 PROPERTY TAKES PAYABLE 0.00 2000-20540 NOTES PAYABLE 618,000.00 2000-20810 DUE TO GENERAL FUND 0.00 2000-22270 DEFERRE❑ INFLOW 211,.804.27 2000-22275 DEF .INFLOW - LEASE PRINCIPAL 0.00 2000-22280 DEFERRED INFLOW - LEASE INT 0.00 2000-22915 RENTAL DEPOSITS 3.,000.00 TOTAL LIABILITIES 946,159.80 EQUITY 3000-341I.0 FUND BALANCE - RESERVED 0.00 3000-34590 FUND BALANCE-UNRESERV/UNDESIG 9,727,718.57 TOTAL BEGINNING EQUITY 0,727,718.57 TOTAL REVENUE 23,015.76 TOTAL EXPENSES 259,162.02 REVENUE OVER/{UNDER] EXPENSES ( 236,146.26) TOTAL EQUITY A DVERRUNDER) 9,491,572.31 TOTAL LIABILITIES, EQUITY 6 OVER/(UNDER) 10,437,732.11 12-14-2017 02:14 PM CITY OF WYLIE PAGE: 1 BALANCE SHEET AS OF: NOVEMBER 30TH, 2017 922—GEN LONG TERM DEBT sFIF.DC1 ACCOUNT# TITLE ASSETS 1000-10312 GOVERNMENT NOTES 0.00 1000-18110 LOAN — WEDC 0.00 1000-18120 LOAN — BIRMINGHAM 0.00 1000-18210 AMOUNT TO BE PROVIDED 0.00 1 000-1 8220 BIRMINGHAM LOAN 0.00 1000-19050 DEF OUTFLOW — CONTRIBUTIONS 27,922.29 1000-19075 DEF OUTFLOW — INVESTMENT EXP 34,333.48 2000-19100 DEF OUTFLOW — ACT EXP/ASSUMP 4,225.18 1000-19125 (GAIN)/LOSS ON ASSUMPTION CHG( 2,839.41) 63,642./4 TOTAL ASSETS 63,642.14 LIABILITIES 2000-20310 COMPENSATED ABSENCES PAYABLE 90,879.88 2000-20311 COMP ABSENCES PAYABLE—CURRENT 0.00 2000-21410 ACCRUED INTEREST PAYABLE 4,630.85 2000-28205 WEDC LOANS/CURRENT 398,027,06 2000-28220 BIRMINGHAM LOAN 0.00 2000-28730 INWOOD LOAN 0.00 2.000-28232 ANS LOAN/EDGE 0.00 2000-28233 ANS LOAN/PEDDICORD WHITE 55.2,873.65 2000-28234 AN$ LOAN/RANDACI< HUGHES 20,995.75 2000-28235 ANO LOAN 0.00 2000-28236 ANS CONSTRUCTION LOAN 0.00 2000-28237 ANS LOAN/ WOODRRIDGE PARKWAY 548,207,60 2000-28238 ANS LOAN/BUCHANAN 162,440.60 2000-28239 ANB LOAN/JONES:HOBART PAYOFF 193,693.04 2000-28240 HUGHES LOAN 0.00 2000-282.45 ANS LOAN/DALLAS WHIRLPOOL 2,000,000.00 2000-28747 JARRAR❑ LOAN 281,872,44 2000-28250 CITY OF WYLIE LOAN 0.00 2000.28200 PRIME HUTS LOAN 0.00 2000-28770 BOWLAND/ANDERSON LOAN 0.00 2000-28280 CAPITAL ONF, CA7,AI7 LOAN 0.00 2000-28290 IIOSART/COMMERCE LOAN 0.00 2000-29150 NET PENSION LIABILITY 188,812,17 TOTAL LIABILITIES 4,442,433.04 EQUITY 3000-34590 FUND BALANCE—UNRESRRV/UNUESID( 4,.384,283.42) 3000-35900 UNRESTRICTED NET POSITION I 114,969.00) TOTAL BEGINNING EQUITY ( 4,499,252.42) TOTAL REVENUE 0.00 TOTAL EXPENSES ( L20,461.52) 12-14-2017 02:14 PM CITY OF WYLIE PAGE: 2 BALANCE SHEET AS OF: NOVEMBER 30TH, 2017 922-GEN LONG TERM DEBT (WEDC) ACCOUNT# TITLE REVENUE OVER/(UNDER) EXPENSES 120,461.52 TOTAL EQUITY & OVER/(UNDER) ( 4,378,790.90) TOTAL LIABILITIES, EQUITY & OVER/(UNDER) 63,642.14 12-14-2017 02:15 PM CITY OF WYLIE PAGE: 1 REVENUE AND EXPENSE REPORT - (UNAUDITED) AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP FINANCIAL SUMMARY CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET 1 OF BUDGET PERIOD PO ADJUST. ACTUAL ENCUMBRANCE BALANCE BUDGET REVENUE SUMMARY TAXES 2,831,474.00 0.00 0.00 0.00 0.00 2,831,474.00 0.00 INTERGOVERNMENTAL REV. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST INCOME 14,957.88 1,438.16 0.00 2,815.76. 0.00 12,142.12 16.82 MISCELLANEOUS INCOME 1,506,020.00 10,100.00 0.00 20,200.00 0.00 1,585,820:00 1.26 OTHER FINANCING SOURCES 0.00 0.00 0.00 0.00 0.00 D.00. 0.00 TOTAL REVENUES 4,.452,451,88 11,538.16 0..00 23,015.76 0.00 4,429,436.12 0.52 EXPENDITURE SUMMARY DEVELOPMENT CORP-9E00 _ 4,859,259.00 129,502.48 0.00 259,152.02 3,557.00 4,595,539.98 5.41 TOTAL EXPENDITURES 4,859,259.00 129,502.48 0.00 259.162..02 3,557.00 4,596,539.98 5.41 REVENUE OVER/(UNDER) EXPENDITURES ( 406,807.12) ( 117,964.32) 0.00 t 236,146.26) / 3,557.00) ( 167,103.86) 58.92 12-14-2017 02:15 PM CITY OF WYLIE PAGE: 2 REVENUE AND EXPENSE REPORT - (UNAUDITED) AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP REVENUES CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET I OF BUDGET PERIOD PO ADJUST. ACTUAL ENCUMBRANCE BALANCE BUDGET TAXES 4000-40150 REV IN LEIU OF TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-40210 SALES TAX 2,831,474.00 0.00 0.00 0.00. ,,0.00 2,831,474.00 0.00 TOTAL TAXES 2,831,474.00 0.00 0.00 0.00 0.00 2,831,474.00 0.00 INTERGOVERNMENTAL REV. 4000-43518 380 ECONOMIC AGREEMENTS 0.00 0.00 0.00 0.00 0.00 _ 0.00 0.00 TOTAL INTERGOVERNMENTAL REV. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST INCOME 4000-46050 CERTIFICATE OF DEPOSIT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-46110 ALLOCATED INTEREST EARNINGS 3,000.00 441.67 0.00 822.78 0.00 2,177.22 27.43 4000-46140 TEXPOOL INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-46143 LOGIC INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-46150 INTEREST EARNINGS 2,502.66 223.24 0.00 449.69 0.00 2,052.97 17.97 4000-46160 LOAN REPAYMENT (PRINCIPAL) 9,455.22 773.25 0.00 1,543.29 0.00 7,911.93 16.32 4000-46210 BANK MONEY MARKET INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INTEREST INCOME 14,957.88 1,438.16 0.00 2,815.76 0.00 12,142.12 18.82 MISCELLANEOUS INCOME 4000-48110 RENTAL INCOME 103,200.00 10,100.00 0.00 20,200.00 0.00 83,000.00 19.57 4000-48310 RECOVERY - PRIOR YEAR EXPEN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-48410 MISCELLANEOUS INCOME 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-48430 GAIN/(LOSS) SALE OF CAP ASS 1.502,820.00 0.00 0.00 0.00 0.00 1,502,820.00 0.00 TOTAL MISCELLANEOUS INCOME 1,606,020.00 10,100.00 0.00 20,200.00 0.00 1,585,820.00 1.26 OTHER FINANCING SOURCES 4000-49160 TRANSFER FROM GENERAL FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-49325 BANK NOTE PROCEEDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-49550 LEASE PRINCIPAL PAYMENTS (0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000-49600 INSURANCE RECOVERIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 4,452,451.88 11,538.16 0.00 23,015.76 0.00 4,429,436.12 0.52 12-14-2017 02:15 PM CITY OF WYLIE PAGE: 3 REVENUE AND EXPENSE REPORT - (UNAUDITED) AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP DEVELOPMENT CORP-WEDC DEPARTMENTAL EXPENDITURES CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET % OF BUDGET PERIOD PO ADJUST. ACTUAL ENCUMBRANCE BALANCE BUDGET PERSONNEL SERVICES 5611-51110 SALARIES 284,473.00 21,833.46 0.00 38,820.75 0.00 245,652.25 13.65 5611-51130 OVERTIME 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51140 LONGEVITY PAY 1,309.00 1,300.00 0.00 1,300.00 0.00 9.00 99.31 5611-51145 SICK LEAVE BUYBACK 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51160 CERTIFICATION INCENTIVE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51170 PARAMEDIC INCENTIVE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51210 CAR ALLOWANCE 12,600.00 969.26 0.00 1,730.82 0.00 10,869.18 13.74 5611-51220 PHONE ALLOWANCE 4,656.00 0.00 0.00 1,164.00 0.00 3,492.00 25.00 5611-51230 CLOTHING ALLOWANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51260 MOVING ALLOWANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51310 TMRS 44,996.00 3,634.68 0.00 7,029.10 0.00 37,966.90 15.62 5611-51410 HOSPITAL & LIFE INSURANCE 36,671.00 86.20 0.00 6,285.52 0.00 30,385.48 17.14 5611-51415 EXECUTIVE HEALTH PLAN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-51420 LONG-TERM DISABILITY 1,622.00 80.47 0.00 241.41 0.00 1,380.59 14.88 5611-51440 FICA 18,500.00 602.76 0.00 1,058.46 0.00 17,441.54 5.72 5611-51450 MEDICARE 4,327.00 334.63 0.00 580.32 0.00 3,746.68 13.41 5611-51470 WORKERS COMP PREMIUM 786.00 0.00 0.00 359.05 0.00 426.95 45.68 5611-51480 UNEMPLOYMENT COMP (TWC) 810.00 0.00 0.00 0.00 0.00 810.00 0.00 TOTAL PERSONNEL SERVICES 410,750.00 28,841.46 0.00 58,569.43 0.00 352,180.57 14.26 SUPPLIES 5611-52010 OFFICE SUPPLIES 16,140.00 92.20 0.00 92.20 0.00 16,047.80 0.57 5611-52040 POSTAGE & FREIGHT 980.00 50.90 0.00 50.90 29.00 900.10 8.15 5611-52130 TOOLS/ EQUIP (NON-CAPITAL) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-52810 FOOD SUPPLIES 2,250.00 356.45 0.00 456.45 0.00 1,793.55 20.29 5611-52990 OTHER 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL SUPPLIES 19,370.00 499.55 0.00 599.55 29.00 18,741.45 3.24 MATERIALS FOR MAINTENANC 5611-54630 TOOLS & EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-54810 COMPUTER HARD/SOFTWARE 3,000.00 0.00 0.00 0.00 0.00 3,000.00 0.00 5611-54990 OTHER 5,000.00 0.00 0.00 0.00 0.00 5,000.00 0.00 TOTAL MATERIALS FOR MAINTENANC 8,000.00 0.00 0.00 0.00 0.00 8,000.00 0.00 CONTRACTUAL SERVICES 5611-56030 INCENTIVES 1,672,652.00 0.00 0.00 0.00 0,00 1,672,652.00 0.00 5611-56040 SPECIAL SERVICES 132,200.00 3,009.82 0.00 3,167.32 3,528,00 125,504.68 5.06 5611-56080 ADVERTISING 146,355.00 6,845.00 0.00 8,345.00 0.00 138,010.00 5.70 5611-56090 COMMUNITY DEVELOPMENT 52,350.00 2,460.00 0.00 5,160.00 0.00 47,190.00 9.86 5611-56110 COMMUNICATIONS 9,936.00 495.48 0.00 674.90 0.00 9,061.10 8.81 5611-56180 RENTAL 29,328.00 2,444.00 0.00 7,138.00 0,00 22,190.00 24.34 5611-56210 TRAVEL & TRAINING 36,450.00 3,368.21 0.00 3,390.49 0.00 33,059.51 9.30 5611-56250 DUES & SUBSCRIPTIONS 29,598.00 1,643.72 0.00 14,491.72 0.00 15,106.28 48.96 5611-56310 INSURANCE 3,810.00 0.00 0.00 3,860.16 0.00 1 50.16) 101.32 5611-56510 AUDIT & LEGAL SERVICES 33,000.00 5,042.00 0.00 5,042.00 0.00 27,958.00 15.28 5611-56570 ENGINEERING/ARCHITECTURAL 30,000.00 0.00 0.00 0.00 0.00 30,000.00 0.00 5611-56610 UTILITIES-ELECTRIC 2,400.00 165.16 0.00 165.16 0.00 2,234.84 6.88 TOTAL CONTRACTUAL SERVICES 2,178,079.00 25,473.39 0.00 51,634.75 3,528.00 2,122,916.25 2.53 12-14-2017 02:15 PM CITY OF WYLIE PAGE: 4 REVENUE AND EXPENSE REPORT - (UNAUDITED) AS OF: NOVEMBER 30TH, 2017 111-WYLIE ECONOMIC DEVEL CORP DEVELOPMENT CORP-WEDC DEPARTMENTAL EXPENDITURES CURRENT CURRENT PRIOR YEAR Y-T-D Y-T-D BUDGET % OF BUDGET PERIOD PO ADJUST. ACTUAL ENCUMBRANCE BALANCE BUDGET DEBT SERVICE & CAP. REPL 5611-57110 DEBT SERVICE 1,429,580.93 0.00 0.00 0.00 0.00 1,429,580.93 0.00 5611-57410 PRINCIPAL PAYMENT 441,231.52 60,673.26 0.00 120,461.52 0.00 320,770.00 27.30 5611-57415 INTEREST EXPENSE 139,023.55 14,014.82 0.00 27,896.77 0.00 111,126.78 20.07 5611-57710 BAD DEBT EXPENSE 0.00 0.00 _ 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICE & CAP. REPL 2,009,836.00 74,688.08 0.00 148,358.29 0.00 1,861,477.71 7.38 CAPITAL OUTLAY 5611-58110 LAND-PURCHASE PRICE 231,224.00 0.00 0.00 0.00 0.00 231,224.00 0.00 5611-58120 DEVELOPMENT FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-58150 LAND-BETTERMENTS 0.00 0.00 0.00 0.00 0,00 0.00 0.00 5611-58210 STREETS & ALLEYS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-58410 SANITARY SEWER 0,00 0.00 0.00 0.00 0.00 0.00 0.00 5611-58810 COMPUTER HARD/SOFTWARE 1,000.00 0.00 0.00 0.00 0:00 1,000.00 0.00 5611-58830 FURNITURE & FIXTURES 1,000.00 0.00 0.00 0.00 0.00 1,000.00 0.00 5611-58910 BUILDINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-58995 CONTRA CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY 233,224.00 0.00 0.00 0.00 0.00 233,224.00 0.00 OTHER FINANCING (USES) 5611-59111 TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-59190 TRANSFER TO THORUGHFARE IMP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-59430 TRANSFER TO CAPITAL PROJ FU 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5611-59990 PROJECT ACCOUNTING 0.00 0.00 0.00 0.00 0.00 0.00. 0.00 TOTAL OTHER FINANCING (USES) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEVELOPMENT CORP-WEDC 4,859,259.00 129,502.48 0.00 259,162.02 3,557.00 4,596,539.98 5.41 TOTAL EXPENDITURES 4,859,259.00 129,502.48 0.00 259,162.02 3,557.00 4,596,539.98 5.41 REVENUE OVER (UNDER) EXPENDITURES ( 406,807.12) ( 117,964.32) 0.00 ( 236,146.26) ( 3,557.00) ( 167,103.86) 58.92 *** END OF REPORT *** Wylie Economic Development Corporation Balance Sheet Sub Ledger November 30, 2017 Notes Payable Date of Rate of Principal Purchase Payment Beginning Bal. Principal Interest Interest Balance November 1, 2017 4,218,878.80 ANBTX-88130968 HUGHES/RANDACK(#60 of 60) 10/23/12 10,107.00 10,872.81 10,863.10 39.55 3.99 0.00 ANBTX-88130976 WOODBRIDGE PKWY (#39 of 60) 8/15/14 13,267.93 536,581.02 12,062.97 1,204.96 2.61 524,518.05 ANBTX-88148481 BUCHANAN(#39 of 60) 8/13/14 7,331.95 155,618.98 6,843.05 488.90 3.77 148,775.93 ANBTX-88149711 PEDDICORD/WHITE(#35 OF 120 12/12/14 7,382.45 547,426.26 5,466.46 1,915.99 4.20 541,959.80 ANBTX-88158043 K&M/HOBART(#26 of 48) 9/2/15 8,745.25 193,314.09 8,100.87 644.38 4.00 185,213.22 ANBTX-88157334 LINDUFF/EDGE(#17 of 27) 10/21/15 17,059.81 495,253.00 15,276.99 1,782.82 4.25 479,976.01 ANBTX-88158357 DALLAS WHIRLPOOL(#12 of60) 11/22/16 2,000,000.00 0.00 6,888.89 4.00 2,000,000.00 JARRARD GRAYS AUTO(#11 OF 120) 12/1/16 3,109.15 279,812.64 2,059.82 1,049.33 4.50 277,752.82 November 30, 2017 $60,673.26 $14,014.82 4,158,195.83 Wylie Economic Development Corporation Inventory Subledger November 30, 2017 Inventory-Land Date of Pur. Address Acreage Improvements Cost Basis Sub-totals Cooper McMasters 7/12/05 709 Cooper 0.48 n/a $202,045 Heath 12/28/05 706 Cooper 0.46 $32,005 3,625 186,934 Perry 9/13/06 707 Cooper 0.49 Demo 200,224 Bowland/Anderson 10/9/07 Cooper Dr. 0.37 n/a 106,419 KCS 8/1/08 Cooper Dr. 0.41 n/a 60,208 Duel Products 9/7/12 704 Cooper Dr. 0.50 n/a 127,452 Randack 10/23/12 711-713 Cooper Dr. 1.09 217,500 8,880 400,334 Lot2R3 7/24/14 Cooper Dr. 0.95 n/a 29,056 $1,312,672 Industrial Ct. Ind Ct-Hwy 78 7/06-4/16 Ind Ct-Hwy 78 3.03 1,928,306 Jarrard 12/22/16 201 Industrial Ct 0.29 32,893 3,900 300,493 2,228,799 Regency Regency Pk. 6/4/10 25 Steel Road 0.65 n/a 25,171 25,171 Commerce Hobart Investments 11/12/13 Commerce 1.60 n/a 156,820 Hobart 1/6/14 605 Commerce 1.07 396,263 20,000 386,380 Dallas Whirlpools 11/22/16 900-908 Kirby 4.79 2,182,080 2,725,280 Downtown Heath 3/17/14 104 N. Jackson 0.17 Demo 220,034 Udoh 2/12/14 109 Marble 0.17 n/a 70,330 Peddicord 12/12/14 108/110 Jackson 0.35 155,984 4,444 486,032 City Lot 12/12/14 100 W. Oak St 0.35 n/a Jones (K&M) 9/3/15 106 N. Birmingham 0.21 42,314 4,125 190,596 FBC Lot 6/15/16 111 N. Ballard St 0.20 n/a 150,964 McMillan 8/24/17 105 N. Jackson 0.26 n/a 89,482 1,207,438 Alanis White Property(Alanis) 12/12/14 Alanis 6.63 n/a 420,336 420,336 South Ballard Birmingham Trust 6/3/15 505-607 S. Ballard 1.12 Demo 409,390 409,390 Total 25.63 $876,959 44,974 $8,329,086 $8,329,086 *A Journal entry was made by auditors to adjust the cost of the Hughes land by$4,638.79. This amount was for taxes owed and not part of land value. *Prime Kuts total purchase price was$306,664.45. The distribution between 207 Industrial and R.O.W. purchased was developed by Seller for tax purposes. (**) Costs Basis adjusted for partial sale of property(.28 acres or 22.76% of the property at a cost basis of$170,755.53). WEDC Leasehold Subledger Tenant Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Helical Concepts 1st 12/22/16 1/25/17 2/27/17 3/22/17 4/27/17 5/25/17 6/23/17 7/25/17 8/25/171 9/26/17 10/25/17 11/27/17 Wheels Unlimited 15th 1/19/17 2/14/17 3/13/17 4/17/17 5/19/17 6/7/17 7/18/17 8/18/17 9/14/17 10/17/17 11/15/17 r Trimark Catastrophe 15th 2/1/17 2/23/17 3/1/17 4/10/17 5/3/17 6/5/17 7/3/17 7/26/17 9/7/17 10/27/17 11/2/17 Dennis Richmond 1st 1/10/17 2/20/17 3/6/17/117 4/13/17 5/3/17 6/8/17 7/10/17 8/7/17 9/8/17 10/4/17 10/16/17 12/5/17 Austin/Said LLC 1st 2/13/17 3/17/17! �\1�` 4/13/17 5/12/17 6/16/17 7/11/17 8/21/17 8/29/17 10/23/17� 11/8/17 12/14/17_ Austin/Said LLC 1st 2/13/17 3/17/17 4/13/17 5/12/17 5/12/17 6/16/17 7/11/17 8/21/17 8/29/17 10/23/17 11/8/17 12/14/17 DCU 1st 1/6/17 1/27/17 2/23/17 3/24/17 4/28/17 5/26/17 6/30/17 7/28/17 8/23/17 9/25/17 10/30/17 11/27/17 Delta-E 1st 1/6/17 1/25/17 2/23/17 3/23/17 4/24/17 5/22/17 6/20/17 7/24/17 8/29/17 9/26/17 10/30/17 12/1/17 (*)Austin/Said LLC-March 2017 payment for 605 Commerce waived due to environmental remediation,removal of slab section,and roll-off dumpsters impeding access. WYLIE ECONOMIC DEVELOPMENT CORPORATION SALES TAX REVENUE FOR THE MONTH OF DECEMBER 2017 MONTH WEDC WEDC WEDC DIFF % DIFF 2016 2017 2018 17 VS 18 17 VS 18 DECEMBER $166,418 $197,808 $184,849 -$12,959 -6.55% JANUARY 163,463 196,347 FEBRUARY 260,166 276,698 MARCH 167,082 191,648 APRIL 154,920 168,844 MAY 238,646 244,816 JUNE 180,194 191,732 JULY 212,620 223,571 AUGUST 268,976 261,573 SEPTEMBER 197,339 210,974 OCTOBER 201,506 195,549 NOVEMBER 270,426 267,816 Sub-Total $2,481,757 $2,627,376 $184,849 -$12,959 -6.55% AUDIT ADJ - TOTAL $2,481,757 $2,627,376 $184,849 -$12,959 -6.55% WEDC SALES TAX ANALYSIS $300,000 - $250,000 - - $200,000 - - -- • - - $150,000 - -- -- - - - - - - n,, Mid $100,000 - -- $50,000 ' - a m m 6 a > > n a n 2 2 m Q 2 4 rn E ° E 2 Q a) l > LL - 0 z Wylie City Council CIT_Mt Y of WYLIE AGENDA REPORT q Meeting Date: January 23, 2018 Item Number: I Department: City Secretary (City Secretary's Use Only) Prepared By: Account Code: Date Prepared: December 13,2017 Budgeted Amount: Exhibits: Resolution,Notice&Calendar Subject Consider, and act upon, Resolution No. 2018-03(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, ordering the General Election to be administered by the Collin County Elections Administrator and the City of Wylie on May 5, 2018, for the purpose of electing the positions two (2) Council members (Place 2 and Place 4) of the Wylie City Council, to hold office for a period of three (3) years; Designating locations of polling places; Designating filing deadlines; Ordering Notices of Election to be given as prescribed by law in connection with such election. Recommendation A motion to approve, Resolution No. 2018-03(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, ordering the General Election to be administered by the Collin County Elections Administrator and the City of Wylie on May 5, 2018, for the purpose of electing the positions two (2) Council members (Place 2 and Place 4) of the Wylie City Council, to hold office for a period of three (3) years; Designating locations of polling places; Designating filing deadlines; Ordering Notices of Election to be given as prescribed by law in connection with such election. Discussion The offices of two City Council members,Places 2 and 4 will expire in May of 2018. By the proposed Resolution,the City Council will order a General Election to be held on May 5, 2018. There will be one election for two Council seats,Place 2 and Place 4, for the Wylie City Council positions appearing on one ballot. This Resolution stipulates the polling places where qualified voters can cast ballots for the election. It also outlines the early voting by personal appearance locations and deadlines for filing. Early voting by personal appearance shall be available at the main locations: Collin County Elections Administration, 2010 Redbud Blvd #102, McKinney, Texas (for voters in Collin County), and the Wylie Municipal Complex (Smith Public Library), 300 Country Club Road, Building 300, Wylie, Texas (for all Wylie voters) beginning on Monday, April 23, 2018 through Tuesday, May 1, 2018. Extended hours are stipulated in the Resolution and notice. Applications for a ballot by mail for Collin County voters shall be requested from and mailed to Collin County Elections Administration Office,Attn: Elections Administrator,2010 Redbud Blvd. #102,McKinney,Texas 75069. Applications for a ballot by mail for Dallas and Rockwall County voters shall be requested from and mailed to City of Wylie, Attn: Stephanie Storm, 300 Country Club Road, Bldg. 100, Wylie, Texas 75098. Applications for ballots by mail must be received no later than the close of business on April 24,2018. This Resolution and notice of election will be posted and published in accordance with the Texas Election Code. The Election Day voting will be held at the Smith Public Library. The Notice of Election and 2018 Election Calendar are attached for your review. Page 1 of 1 RESOLUTION NO. 2018-03(R) RESOL UCION NO. 2 018-03(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, COLLIN,DALLAS AND ROCKWALL COUNTIES,TEXAS,ORDERING THE GENERAL ELECTION TO BE ADMINISTERED BY THE COLLIN COUNTY ELECTIONS ADMINISTRATOR AND THE CITY OF WYLIE ON MAY 5,2018,FOR THE PURPOSE OF ELECTING THE POSITIONS OF TWO (2) COUNCIL MEMBERS (PLACE 2 AND PLACE 4) OF THE WYLIE CITY COUNCIL, TO HOLD OFFICE FOR A PERIOD OF THREE (3) YEARS; DESIGNATING LOCATIONS OF POLLING PLACES;DESIGNATING FILING DEADLINES;ORDERING NOTICES OF ELECTION TO BE GIVEN AS PRESCRIBED BY LAW IN CONNECTION WITH SUCH ELECTION. UNA RESOLUCION DEL CONCILIO DE LA CIUDAD DE WYLIE, CONDADOS DE COLLIN,DALLAS YROCKWALL, TEXAS,ORDENANDO LA ELECCION GENERAL QUE SERA ADMINISTRADA POR EL ADMINISTRADOR DE ELECCIONES DEL CONDADO DE COLLIN YLA CIUDAD DE WYLIE EL DIA 5 DE MAYO, 2018, CON EL PROPOSITO DE ELEJIR LA POSICION DE DOS (2) MIEMBROS PARA EL CONCILIO (L UGAR 2 YL UGAR 4)DEL CONCILIO DE LA CIUDAD DE WYLIE PARA MANTENER EL PUESTO POR UNPERIODO DE TRESANOS;DESIGNAR LOCALES PARA LOS CENTROS ELECTORALES;DESIGNAR FECHA DE TERMINACION PARA REGISTRACION; ORDENAR QUE SE DEN NOTIFICACIONES DE ELECCION COMO PRESCRITO POR LA LEY EN CONEXION CON TAL ELECCION; Y DESIGNANDO JUECES DE ELECCION. NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, THAT: AHORA,POR LO TANTO,SEA RESUELTO POR EL CONCILIO DE LA CIUDAD DE WYLIE, TEXAS, QUE: SECTION 1: An election is hereby ordered to be held on Saturday, May 5, 2018, for the purpose of electing two(2)Council Members to fill the following expiring terms on the Wylie City Council: Place 2 and Place 4. SECCION 1: Una eleccion es por el presente ordenada el sabado, 5 de mayo, 2018, con el proposito de elegir a dos (2)miembros del Concilio para llenar los plazos expirados de la Ciudad de Wylie:Lugar 2 y el Lugar 4 del Concilio. SECTION 2: The entire City shall constitute one election precinct for this election and the Resolution No.2018-03(R) Page 1 of 4 Ordering May 5,2018 General Election 682486 Smith Public Library,300 Country Club Road,Bldg. 300,Wylie Texas,is hereby designated as the polling place. The election officers and maximum number of clerks for said polling place shall be determined and appointed in accordance with the provisions of the Contract for election administration services. SECCION2: La ciudad entera constituirk un precinto de eleccion para esta eleccion en la biblioteca publica de Wylie (Smith Public Library), 300 Country Club Road, Edifcio 300, Wylie Texas, es designado el lugar de votacion. Los oficiales de la eleccion y el numero maximo de encargados de dicho lugar de votacion serkn determinados y nombrados de conformidad con to dispuesto en el Contrato. Polling Place Smith Public Library 300 Country Club Road, Bldg. 300 Wylie, Texas 75098 Election polls shall be open from 7:00 a.m. until 7:00 p.m. on the date of the election. Los centros electorales estarkn abiertos de las 7:00 a.m. a las 7::00 p.m. el dia de la eleccion. SECTION 3: Early voting by personal appearance shall be available at the Smith Public Library, 300 Country Club Road, Bldg. 300, Wylie, Texas 75098. Early voting will begin on Monday, April 23, 2018 and continue through Tuesday, May 1, 2018 during the normal working hours of 8:00 a.m. to 5:00 p.m. with extended voting hours on Thursday,April26,2018 from 8:00 a.m.to 7 p.m.; Saturday,April 28,2018 from 8:00 a.m.to 5:00 p.m.; and Monday,April 30,2018 and Tuesday,May 1,2018 from 7:00 a.m.to 7:00 p.m. For Collin County voters, applications for ballot by mail shall be requested from and mailed to the Collin County Elections Administration,Attn: Bruce Sherbet,2010 Redbud Blvd#102,McKinney,Texas 75069 or bsherbet@collincountytx.gov. For Dallas County and Rockwall County voters, applications for ballot by mail shall be requested from and mailed to the City of Wylie, Attn: Stephanie Storm, 300 Country Club Road, Bldg. 100, Wylie, Texas 75098 or stephanie.storm@wylietexas.gov. Applications for ballots by mail must be received no later than the close of business on April 24, 2018. SECCION 3: Votacion temprana por apariencia personal sera disponible en el Centro Municipal de la Ciudad de Wylie(Biblioteca), 300 Country Club Road, Edificio 300, Wylie, Texas. Votacion temprana empezark el lunes, 23 de abril, 2018 y continuark hasta el martes, 1 de mayo, 2018, durante las horas de trabajo normales de 8:00 a.m. a 5:00 p.m. con horas prolongadas jueves 26 de abril, 2018 de 8:00 a.m. a 7::00 p.m.; el skbado, 28 de abril, 2018, de 8:00 a.m. a 5:00 p.m.;30 de abril, 2018 y martes, 1 de mayo, 2018 de 7:00 a.m. a 7:00 p.m. Para votantes del condado de Collin, las solicitudes para boletos de votacion por correo deben serpedidas y enviadas Resolution No.2018-03(R) Page 2 of 4 Ordering May 5,2018 General Election 682486 por correo a Collin County Elections Administration,Attn:Bruce Sherbet, 2010 Redbud Blvd#102, McKinney, Texas 75069 bsherbet@collincountytx.gov. Para votantes de los condados de Dallas y Rockwall, las solicitudes para boletos de votacion por correo deben ser pedidas y enviadas por correo a City of Wylie, Attn: Stephanie Storm, 300 Country Club Road, Bldg. 100, Wylie, Texas 75098 stephanie.storm@wylietexas.gov. Solicitudes para boletos de votacion por correo deben ser recibidas a no mas tardar para el cierre del dia de negocio el 24 de abril, 2018. SECTION 4: Candidates must file for a specific place and adhere to the filing deadlines accordingly. Candidate Packets are available in the City Secretary's Office. The candidate filing periods for the General Election for Council seats, Place 2 and Place 4 are as follows: SECCION 4: Candidatos deben registrarse para un lugar especifico y adherirse consiguientemente a la fecha final de registracion.Paquetes para candidato estan disponibles en la Oficina de la Secretaria de la Ciudad. Los periodos para registracion del candidato para la Eleccion General para los Lugares del Concilio 2 y 4 son los siguientes: General Election Filing Council Seats Places 2 and 4 Registracion para la Eleccion General de los Lugares de Concilios 2 y 4 Beginning: January 17, 2018 at 8:00 a.m. Ending: February 16, 2018 at 5:00 p.m. Empezando: 17 de enero, 2018 a las 8:00 a.m. Terminando: 16 de febrero, 2018 a las 5:00 p.m. Candidates must file in the City Secretary's Office located at 300 Country Club Road, Building 100, Wylie, Texas 75098. Candidatos deben archivar sus paquetes en la Oficina de la Secretaria de la Ciudad localizada en 300 Country Club Road,Edificio 100, Wylie, Texas 75098. SECTION 5: Direct Record Electronic (DRE) voting machines shall be used in this election for early voting by personal appearance and Election Day voting for Collin County Voters. Paper ballots shall be used for Dallas and Rockwall County voters and for all early voting by mail ballots. SECCION 5: Maquinas electronicas de registracion directa para votacion seran utilizadas en esta eleccion para votacion temprana en persona y para votacion el dia de la eleccion. Boletos de papel seran utilizados para votacion temprana por correo." SECTION 6: The City Secretary is hereby authorized and directed to publish and/or post, in the time and manner prescribed by law, all notices required to be so published and/or posted in connection with the conduct of this election. The election,including providing notice of the election, shall be conducted in accordance with the Texas Election Code and other applicable law, and all resident qualified and registered voters of the City shall be eligible to vote at the election. Resolution No.2018-03(R) Page 3 of 4 Ordering May 5,2018 General Election 682486 SECCION 6: La Secretaria de la Ciudad esta por el presente autorizada y dirigida a publican y/o anunciar la Nora y manera prescrita por la ley, todas las notificaciones requeridas que sean publicadas y/o anunciadas en conexion con la conducta de esta eleccion. La eleccion, incluyendo dar aviso de la eleccion, deben ser conducidas de acuerdo con el Codigo de Eleccion de Texas y otras leyes aplicables,y todo residente calificado y votantes registrados de la Ciudad debe ser elegible para votar en la eleccion. SECTION 7: The Mayor and the City Secretary of the City, in consultation with the City Attorney,are hereby authorized and directed to take any and all actions necessary to comply with the provisions of the Texas Election Code and any other state or federal law in carrying out and conducting the election, whether or not expressly authorized herein. SECCION 7: El Alcalde y la Secretaria de la Ciudad, en consulta con el abogado de la Ciudad, por el presente estan autorizados y dirigidos a tomar cualquier y toda accion necesaria para estar en conformidad con las provisioner del Codigo de Eleccion de Texas y cualquier otra ley del estado o federal para llevar acabo y conducir la eleccion, aunque sea o no sea expresamente autorizado en esto. DULY PASSED AND APPROVED by the City Council of the City of Wylie, Collin, Dallas, and Rockwall Counties, Texas, on this the 23rd day of January, 2018. DEBIDAMENTE PASADO Y APROBADO por el Concilio de la Ciudad de Wylie, Condados de Collin, Dallas y Rockwall, Texas, este dia 23 de enero, 2018. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Resolution No.2018-03(R) Page 4 of 4 Ordering May 5,2018 General Election 682486 NOTICE OF GENERAL ELECTION AVISO DE ELECCION GENERAL To the registered voters of the City of Wylie,Texas: (A los votantes registrados de la Ciudad de Wylie, Texas) Notice is hereby given that the City of Wylie,Collin,Rockwall and Dallas Counties,Texas,has ordered a General Election to be held on May 5,2018 for the purpose of electing Council members for Places 2 and 4. The polling place listed below will be open from 7:00 a.m.to 7:00 p.m.on May 5,2018. Se da aviso por la presente que la Ciudad de Wylie, Condado de Collin,Rockwall y Dallas,Estado de Texas, ha ordenado una Eleccion General que se llevara a cabo el 5 de mayo, 2018 con el proposito de elegir a dos(2)miembros del Concilio de la Ciudad de Wylie para el Lugar 2 y el Lugar 4. Los centros electorales apuntados abajo estarkn abiertos de 7:00 a.m.- 7:00 p.m. el 5 de mayo,2018. CANDIDATE FILING SCHEDULE HORARIO PARA LA CLASIFICACION DEL CANDIDATO General Election Filing for Council Members for Places 2 and 4 Expediente de la eleccion general para Miembros del Concilio para los Puestos 2 y 4 January 17,2018 at 8:00 a.m.—February 16,2018 at 5:00 p.m. Empezando el 17 de enero,2018 a las 8:00 a.m.hasta las 5:00 p.m.el 16 de Febrero,2018 LOCATIONS OF POLLING PLACES(LOCALES DE LOS CENTROS ELECTORALES) Smith Public Library 300 Country Club Road,Building 300 Wylie,Texas 75098 EARLY VOTING BY PERSONAL APPEARANCE WILL BE CONDUCTED AT THE FOLLOWING LOCATIONS: (VOTACION TEMPRANA POR APARIENCIA PERSONAL SE CONDUCIRA EN LOS PROXIMOS LOCALES:) Main Early Voting location-Collin County Voters: Early Voting-All Wylie Voters(Dallas, Collin County Elections Administration Office Rockwall,Collin) 2010 Redbud Blvd.#102 Smith Public Library McKinney,Texas 75069 300 Country Club Road,Bldg. 300 Wylie,Texas 75098 Local principal de votacion temprana-votantes: Local para votacion temprana-todos los votantes: del Condado de Collin de Wylie(Dallas,Rockwall,Collin) Administracion de elecciones del Condado de Collin Smith Public Library 2010 Redbud Blvd.#102 300 Country Club Drive,Bldg. 300 McKinney,Texas 75069 Wylie,Texas 75098 Collin County voters may vote at any of the additional Early Voting locations open under full contract services with the Collin County Elections Administration. Los votantes del Condado Collin pueden votar en cualquiera de los lugares adicionales de votacion abiertos en virtud de los servicios contratados con la Administracion de Elecciones del Condado de Collin. You may vote beginning on Monday,April 23,2018 and continuing through Tuesday,May 1,2018 during the normal working hours of 8:00 a.m.to 5:00 p.m. with extended voting hours on Thursday,April 26,2018 from 8:00 a.m.to 7 p.m, Saturday,April 28,2018 from 8:00 a.m.to 5:00 p.m.,Monday, April 30,2018 and Tuesday,May 1,2018 from 7:00 a.m.to 7:00 p.m. (Usted puede votar empezando el lunes,23 de abril, 2018 continuando hasta el martes, 1 de mayo, 2018 durante las horas de trabajo normales de 8:00 a.m. a 5:00 p.m. con horas prolongadas jueves 26 de abril,2018 de 8:00 a.m. a 7.00 p.m., el skbado, 28 de abril,2018, de 8:00 a.m. a 5:00 p.m., 30 de abril,2018 y martes, 1 de mayo,2018 de 7:00 a.m.a 7:00 p.m. Applications for ballot by mail shall be mailed to: (Solicitudes para boletos de votacion por correo deben ser enviadas a) For Collin County voters For Dallas County and Rockwall County voters Collin County Elections Administration City of Wylie Attn: Bruce Sherbet Attn: Stephanie Storm 2010 Redbud Blvd.#102 300 Country Club Road,Bldg. 100 McKinney,Texas 75069 Wylie,Texas 7509 bsherbet(a,collincountytx.gov stephanie.storm(a,wylietexas.gov Applications for ballots by mail must be received no later than the close of business on April 24,2018. (Las solicitudes para boletos de votacion por correo deben ser recibidas a no mas tardar para el cierre del dia de negocio el 24 de abril,2018.) Notice of General Election for May 5, 2018 Issued this the 23rd day of January,2018 by the Wylie City Council. (Publicado este 23 de enero,2018 por el Concilio de la Ciudad de Wylie) Signature of Presiding Officer(Oficial que) Notice of General Election for May 5, 2018 Election Calendar For a City's General Election on May 5, 2018 This calendar indicates the dates for actions necessary in a general election of city officers to be held on May 5, 2018. It includes all major actions for which the Election Code prescribes a specific date or deadline for performance,but it does not include all actions (e.g.,preparation of ballot boxes and other election equipment and of sets of precinct election forms) for which the beginning date for performance can vary from one city to another depending on local factors. Each city secretary should use the chart in M§9.02 of the Texas Municipal Election Law Manual in conjunction with this calendar to fill in those dates on the city secretary's personal election calendar created in accordance with local conditions [see M §9.03]. The city secretary's personal calendar should also reflect dates that the city secretary prefers in place of the discretionary dates recommended in this calendar. Column 5 indicates the time interval between the date of the action and election day. For example, the notation 50th in the entry for March 16 means that the day for beginning mandatory office hours is the 50th day before election day;the notation"+10"in the entry for May 15 means that the last day for the presiding judge of the early voting ballot board to mail notices of rejected mail ballots to voters is the 10th day after election day. When there is a statutory provision prescribing the last day for the performance of an act, the number in Column 5 reflects that day. If the statutory day must be moved because of a Saturday,Sunday,or state or national holiday,the resulting date is designated in Columns 1 and 2,and Column 5 indicates,in parentheses and italics, the actual number of days measured from election day. In preparing a personal calendar,the city secretary should remember the rule in EC§1.006 that if the last day for performance of an action falls on a Saturday, Sunday, or a state or national holiday, the deadline date is usually extended to the next regular business day whether the day is a city holiday or not[see M§2.16(a)]. When a deadline is extended for this reason,the extended date is used for determining other dates that are calculated in relation to the event of the extended date. Exceptions are noted in this calendar. Major steps are in ALL CAPS. Steps for early voting are in ITALICS. By or With Manual Date Action Whom Taken Ref. § Column 5 Mon LAST DAY to begin posting on bulletin board the City Secretary 11.05(f) 138`h Dec 18 notice of the dates of the filing period for the general election. (30 days before first day to file application for a place on the ballot). SOS has ruled that notice must contain location where applications will be received. Mon First day to apply fora ballot by mail. Even though City Secretary 16.51 124 Jan 1 Jan 1 is a holiday, the beginning date for the action does not change. Tue Obtain a supply of the following forms:candidate's City Secretary 7.11 *123' Jan 2 application for place on ballot; appointment of et seq. campaign treasurer (candidate and specific- 18.10 purpose committee); report of contributions and expenditures (candidate-officeholder and specific- purpose committee);application for mail ballot,and a set of administrative forms if ordered from a supply house. (Set up schedule for ordering precinct sets and other forms if they are to be ordered later.) *An asterisk in Column 5 indicates the time stated is not required by statute. VII ELECTION LAW MANUAL 2017 By or With Manual Date Action Whom Taken Ref.§ Column 5 Jan2-26 Review recommendation for following steps City Secretary and 9.02 *123rd listed in M §9.02 for possible needed or City Council 14.03 thru *99th desired action: Steps 1 through 5 (revising election precincts; designating polling places; changing method of voting if equipment is available but not adopted for use or if acquisition of equipment by city is desired); Step 12 (establishing or changing terms of election judges). Tue Last day for timely filing of semi-annual report of City 18.05 110th Jan 16 contributions and expenditures. Mon, Jan 15, is a Secretary (109") holiday. This action is extended to Jan 16. Wed GENERAL ELECTION Jan 17 FIRST DAY FOR FILING APPLICATION for place City 11.05 108`h on ballot. This is the 30'day before filing deadline. Secretary Jan 17 FIRST DAY FOR FILING DECLARATION OF City 11.10 108th WRITE-IN CANDIDACY. Secretary Mon Recommended period for CALLING ELECTION Mayor Ell 10.02 *103rd Jan 22- AND POSTING NOTICE OF ELECTION on bulletin 10.03 thru Feb 6 board. 10.12 *88th Mon LAST DAY for small city in small county to provide City 7.07(d),(e), (f) 90th Feb 5 secretary of state notice of intent to use exception Secretary (89th) to accessibility requirements or show undue burden, if required. 90th day is on Sun. This action is extended to Mon, Feb 5(89th day). Tue Recommended LAST DAY FOR ORDER City Council 3.07 *88th Feb 6 DESIGNATING ELECTION PRECINCTS AND POLLING PLACES. Tue Remove candidate's name from ballot if the City 11.25(a) 81st Feb 13 candidate dies on or before Feb 13(day before the Secretary 2'day before filing deadline). Fri GENERAL ELECTION Feb 16 STATUTORY LAST DAY FOR ORDERING MayorH'I 10.04 78th ELECTION.[2] Feb 16 LAST DAY FOR FILING APPLICATION FOR City 11.05(a) 78th PLACE ON BALLOT(must be received by 5 p.m.). Secretary 11.06 City Secretary's office should stay open until 5 p.m. Mon Feb 19 Recommended beginning date for preliminary work City 4.08 *75th on appointment of election judges. Secretary Feb 19 Recommended last day to POST 72 HOUR City 8.06 *75th NOTICE OF DRAWING for order of names on Secretary ballot. Must be posted at least 72 hours preceding the time of the drawing. Tue LAST DAY FOR A WRITE-IN CANDIDATE to City 11.10(b) 74th Feb 20 declare candidacy in the GENERAL or SPECIAL Secretary election.(If a special election has not been called by this date, and a write-in declaration is received for a special election,contact the secretary of state for advice.) *An asterisk in Column 5 indicates the time stated is not required by statute. VIII 2017 MAY 2018 ELECTION CALENDAR By or With Manual Date Action Whom Taken Ref. § Column 5 Thur Recommended period to CONDUCT DRAWING City 8.06 *72"d Feb FOR ORDER OF NAMES ON BALLOT. Prepare Secretary thru 22-26 ballot format and send it to printer. *68'h Fri LAST DAY for a ballot candidate in general election City 8.05(b) 71 S` Feb 23 to withdraw(withdrawal request must be received by Secretary 11.22(b) 5 p.m.). LAST DAY that a declaration of ineligibility 11.23 causes omission of candidate's name from ballot. 11.24 City secretary's office should stay open until 5 p.m. LAST DAY for a write-in candidate to withdraw in general election and have name removed from write-in list. The statute does not state a time, but the SOS considers 5:00 p.m. the deadline. New law:See M§11.22(f)exception for certain untimely withdrawals. Sat LAST DAY to order a SPECIAL ELECTION to fill a City Council 13.06 70'h Feb 24 vacancy so that the filing deadline will be the 62"d City day before election day. This date remains on Sat Secretary because it is not the last day to order a special election. Mon If a SPECIAL ELECTION to fill a vacancy is held in City 13.06 62' Mar 5 conjunction with the general election, and the Secretary (61S`) SPECIAL ELECTION was ordeered on or before the 70'h day before the election, this is the LAST DAY FOR FILING AN APPLICATION for a place on the ballot in the SPECIAL ELECTION. 62"d day is on Sunday.This action is extended to Mon, Mar 5,the 61st day. Tue LAST DAY TO DELIVER NOTICE TO THE City Council 10.16 60'h Mar 6 COUNTY CLERK AND VOTER REGISTRAR of (City Secretary) each county in which the election will be held. Mar 6 First day of the period Texas Ethics Commission will City Secretary/Texas 18.01 60'h defer investigation until after election(or runoff)if an Ethics Commission allegation is filed. Fri Extended deadline to file for a place on the ballot in City 11.05 57`h Mar 9 a city office having a 4-year term if no one has filed Secretary by 5 p.m.on Feb 16 (must be received by 5 p.m.). Mar 9 If a SPECIAL ELECTION to fill a vacancy is held in City 8.05(b) 57'h conjunction with the general election, and the Secretary 11.22 SPECIAL ELECTION was called on or before the 11.24 70'h day before the election,this is the LAST DAY for a candidate in the special election to withdraw (withdrawal request must be received by 5 p.m.). New Law: See M §11.22(f) for cancellation exception for untimely withdrawal. LAST DAY that a declaration of ineligibility causes omission of candidate's name from ballot. Mon Recommended period for APPOINTING ELECTION City CouncilE'l 4.03 *54'h Mar 12- JUDGEVI (Schedule for first council meeting after 4.04 thru 23 period if no meeting during period.) See M§10.15 4.05(b) *43rd on giving notice to election judges of their duties. Thur RECOMMENDED DATE TO PRINT BALLOTS City 8.16 *51st Mar 15 which have been prepared earlier. Secretary *An asterisk in Column 5 indicates the time stated is not required by statute. ix ELECTION LAW MANUAL 2017 By or With Manual Date Action Whom Taken Ref. § i Column 5 Fri Beginning date of period for mandatory office hours. City 2.15 50" Mar 16 City Secretary must keep office open for at least 3 Secretary hours a day during regular office hours on regular business days. Tue Last day to order a SPECIAL ELECTION to fill a City 13.06 46' Mar 20 vacancy unless a law outside the EC provides for an Secretary earlier date. Mar 20 Last day for a challenge of a candidate application City 11.07(d) 46' if the first ballots by mail are placed in the mail on Secretaty Mar 21. New Law. Wed FIRST DAY TO MAIL EARLY BALLOTS, IF City 16.57 45' Mar 21 AVAILABLE. Note the roster of persons mailed Secretary ballots is not available to the public until the first business day after election day(See M§16.56(g)]. Mon If a SPECIAL ELECTION to fill a vacancy is held in City Council 13.06(a)(2) 40" Mar 26 conjunction with the general election, and the SPECIAL ELECTION was ordered after the 70th day before the election, this is the LAST DAY FOR FILING AN APPLICATION for a place on the ballot in the SPECIAL ELECTION. Mon LAST DAY for a candidate in a SPECIAL City 11.24(b) 35th Apr 2 ELECTION with a filing deadline of the 40th day,to Secretary (33rd) withdraw or be declared ineligible and have name removed from the ballot. The 35" day is Sat, Mar 31. The deadline is moved to Mon, Apr 2, the 33`d day. New Law: See M §11.22(f) for cancellation exception for untimely withdrawal. Thur Last day to mail balloting materials for early voting City 16.57 30" Apr 5 by mail, to persons whose applications were Secretary accepted 7 days or more before the 45th day. Thur Due date for filing first report of campaign City 18.06 30" Apr 5 contributions and expenditures by opposed Secretary candidates and specific-purpose committees supporting or opposing opposed candidates by 5 p.m. or midnight if filed electronically. City secretary's office should stay open until 5 p.m. Apr 5 Last day for submitting voter registration application Registrar 6.23(g) 30" in time to vote at the election or for requesting 6.25(b) transfer of registration in time to vote in new precinct not in the same county and territory. Apr 5- PERIOD FOR PUBLISHING NOTICE OF Mayor I1' 10.12 30" 25 ELECTION. Must be published at least once in a 20.04 thru newspaper during this period. 10" Apr 5 Minimum 10'day to begin posting continuous notice City 16.72 30' if signature verification committee meets Apr 15. Secretary Apr 5 Recommended last day to notify presiding judges of Mayor 10.15 *30t" duty to hold election. Apr 5 Recommended last day to request voter registrar to City 6.32(d) *30t" prepare lists of registered voters and furnish Secretary 6.35 statement of residence forms to be used in 7.42 conducting the election. *An asterisk in Column 5 indicates the time stated is not required by statute. x 2017 MAY 2018 ELECTION CALENDAR By or With Manual Date Action Whom Taken Ref.§ Column 5 Fri Recommended last day to request waiver of partial City 9.45 *22' Apr 13 manual recount of electronically counted ballots if Secretary the secretary of state has not already issued a waiver. Apr 13-26 Possible period for posting notice amending notice City 16.22(k) 22nd of branch early voting polling places. Secretary thru 9th Sat LAST DAY for POSTING NOTICE OF ELECTION City 10.12(c) 21st Apr 14 on bulletin board for posting notices of city council Secretary[11 (Apr 13 meetings. The 21 st day is on Sat. Technically,the Recom- notice can be delayed until Mon, Apr 19, but it is mended) better practice to post no later than Fri, Apr 13, which is the 22"d day before the election. Sun First day a signature verification committee may City 16.72 20`h Apr 15 begin work. Secretary Mon Last day for unregistered applicant to submit a City 17.02(a) 20`h Apr 16 federal postcard application and be eligible to vote Secretary &(d) (19th) a full ballot.. (The 20'h day before the election is Sun,Apr 15. The deadline is extended so that if the application is placed in the mail by Mon,Apr 16, it is timely.) Tue Recommended last day for publication of notice of City 7.40 18th Apr 17 the test of automatic tabulating and DRE equipment Secretary to be used in early voting if the test is on Apr 20. (Notice for tabulating equipment must be 48 hours before date of test. Notice forDRE equipment must be 48 hours before test begins.) Apr 17 Last day early voting clerk,upon receipt of defective City 16.53(c) 18th early voting application, must mail 217d application Secretary with explanation of defects and instructions. Wed Last day to begin posting continuous notice of City 16.22(k) 17th Apr 18 schedule for branch early voting polling places. (5th Secretary day before beginning of early voting by personal appearance.) Fri Last day to receive application from voter delivered City 16.51(e)(5) 15th Apr 20 in person for a ballot to be voted by mail(by close Secretary of business). This is the last business day before the beginning of early voting by personal appearance. Apr 20 Last day for conducting first test of automatic City 7.40(c)&(d) 15th tabulating and DRE equipment to be used for early Secretary voting(at least 48 hours before it is used). Apr 20 STATUTORY DEADLINE FOR NOTIFYING Mayor 10.15(a) 15th JUDGES OF DUTY TO HOLD THE ELECTION. Apr 20 Last day to challenge write-in candidate for City 11.10(i) 15th compliance. Secretary *An asterisk in Column 5 indicates the time stated is not required by statute. xi ELECTION LAW MANUAL 2017 By or With Manual Date Action Whom Taken Ref.§ Column 5 Sun First day cities holding joint election with county City 16.74(a) 13th Apr 22 having population of 100,000 or more may convene Secretary the early voting ballot board to process mail ballots. 24-hour notice must be posted for each delivery of voting materials made before election day. If notice requirements have been followed, the board may process the materials but may not count the ballots until after the end of the period of early voting by personal appearance. (9 h day before end of early voting by personal appearance.) Mon FIRST DAY FOR EARLY VOTING BY PERSONAL City 16.21 12th Apr 23 APPEARANCE. If voting will be conducted on Sat Secretary 16.22(d)&(i) or Sun, Apr 28 or 29, notice of schedule must be posted at least 72 hours before first hour of the weekend voting. (The city council must designate 2 weekdays that early voting will be conducted for 12 hours.) Apr 23 First day for new illness or disability allowing late Voter 17.16 12th application for late(emergency)early voting. Tue Last day to receive application by mail for a ballot City 16.51(d) 11 th Apr 24 to be voted by mail,including an FPCA,by 12 noon Secretary 17.02(b) or close of business, whichever is later. Wed LAST DAY FOR PUBLICATION OF NOTICE OF Mayor I11 10.12 10th Apr 25 ELECTION. Fri Due date for filing second report of campaign City 18.06(c) 8th Apr 27 contributions and expenditures by 5 p.m.or midnight Secretary 18.08(a) if filed electronically. &(c) Sun Last day for publication of notice of first test of City 7.40(d) 6th Apr 29 automatic tabulating equipment to be used at a Secretary polling place if the first test is on May 2. (48 hours before date of test.) Apr 29 Last day for publication of notice of first test of DRE City 7.38(d) 6th equipment to be used at a polling place if the first Secretary test is on May 2. Notice must be published at least 48 hours before test begins for DRE's. To assure 48 hours before test begins, notice should be published by 3'day before date of test. NOTE: Even though Apr 29 is a Sun, these deadlines are not moved because these notices are contingent on testing being conducted on May 3. Ideally,these notices and tests would have occurred before this date. Mon Last day for publication of notice of first test of City 7.40(b)& 5th Apr 30 automatic tabulating equipment to be used at a Secretary (d) central counting station if the first test is on May 3. (48 hours before date of test.) Apr 30 First day for death in family to qualify for late City 17.31 5th (emergency)early voting. Secretary Tue LAST DAY OF REGULAR EARLY VOTING BY City 16.21(c) 4th May 1 PERSONAL APPEARANCE. Secretary *An asterisk in Column 5 indicates the time stated is not required by statute. xii 2017 MAY 2018 ELECTION CALENDAR By or With Manual Date Action Whom Taken Ref.§ Column 5 May 1 Recommended day for first test of automatic City Secretary 7.40(d) *4th tabulating equipment to be used at a polling place or central counting station and DRE equipment to be used at a polling place. If tests are conducted on this recommended day,make sure all notices have been published. See entries for Apr 29 and 30 for deadlines for notice publication. May As soon as early voting is over,and until 7:00 p.m. City 16.74(a)&(c) 4th thru 1-5 May 5, early voting materials may be delivered to Secretary close of the early voting ballot board if notice requirements polls have been followed. The board may process the materials but may not count the ballots until polls open on election day; unless the election is held jointly with a county with population of 100,000 or more, in which case, ballots may be counted. Wed Last day to receive an application to cancel mail City 16.59(a) 3rd May 2 ballot by a person who does not return the ballot. Secretary May 2 Last day for conducting first test of automatic City 7.40(c)&(d) 3rd tabulating equipment to be used at a polling place Secretary (at least 48 hours before used for counting on election day). To assure 48 hours before 7 a.m.of election day,test must be by 3rd day. Notice must be published at least 48 hours before date of test. May 2 Last day for conducting first test of DRE equipment City Secretary 7.38(d)(1)&(2) 3rd to be used at a polling place or central counting station (at least 48 hours before voting begins on election day). To assure 48 hours before 7 am of election day,test must be by 3rd day.Notice must be published at least 48 hours before test begins for DREs. May Period to apply for late (emergency) early voting City 17.33 3rd 2-4 because of death in family Apr 30 or later.Requires Secretary thru 1st absence from county on election day. May Recommended time to prepare list of registered City 16.76 *3rd 2-4 voters for early voting ballot board if more than one Secretary 16.83(a) thru 1st early voting polling place. The early voting clerk must mark the names on the list of registered voters of persons who voted early, before this list is delivered to the precinct election judges. May Period to apply for late (emergency) early voting City 17.17 3rd thru 2-5 because of illness or disability originating on or after Secretary Election Apr 23. Day, 5 p.m. Thur Last day for first test of automatic tabulating Presiding Judge 7.40(b) 2nd May 3 equipment to be used at a central counting station. Notice must be published at least 48 hours before date of test. I Fri Last day to deliver precinct list of registered voters City 7.47(b) 1st May 4 with the early voting voters marked, to presiding Secretary 16.83(j) judges and recommended date for delivery of supplies to presiding judges. May 4 Recommended date for delivery of equipment to City 7.48 *1st polling places (statutory deadline is 6 a.m. on Secretary election day). *An asterisk in Column 5 indicates the time stated is not required by statute. XIII ELECTION LAW MANUAL 2017 By or With Manual Date Action Whom Taken Ref.§ Column 5 May 4 RECOMMENDED DAY TO POST NOTICE OF City 9.42(b) *1st COUNCIL MEETING to canvass the returns if Secretary canvass will be on 3`d day after election.Notice must be posted at least 72 hours before time of meeting. May 4 Last day to submit an application (by close of City 17.33(b) 1st business) for and vote a ballot by personal Secretary appearance due to death in immediate family that occurred Apr 30 or later. Sat ELECTION DAY. Polls are open 7 a.m.to 7 p.m. City 17.41 E Day May 5 Voting by sick or disabled voters at main early Secretary voting place, 7 a.m. to 7 p.m., where electronic voting systems are used at precinct polling place. May 5 7 a.m. to 7 p.m. early voting clerk's office must City 9.23 E Day remain open for early voting activities. Secretary May 5 5p.m.deadline for late applications for ballots from City 17.16 E Day voters who became ill or disabled Apr 23 or later. Secretary 17.17 May 5 Deliver early voting ballots, etc., to early voting City 16.73(a) E Day ballot board. Second key to ballot box is delivered Secretary by chief of police or marshal. May 5 7 pm deadline for receiving ballots from voters who City 17.17 E Day became ill or disabled Apr 23 or later. Secretary May 5 7 pm first deadline for receiving early voting mail City 9.23(c) E Day ballots. After regular mail delivery, check mail box Secretary 16.58(a) for early voting mail ballots. May 5 Receive precinct records,voted ballots,etc. (Chief City 9.33(d) E Day of police or marshal receives keys to ballot boxes Secretary 9.34 containing voted ballots.) Mayor May 5 UNOFFICIAL TABULATION OF RESULTS. City 9.35 E Day Secretary Mon Second deadline for receiving mail ballots if the City 16.58(a) +1 May 7 delivery envelop arrives before 5 pm and has a Secretary (+2) cancellation mark indicating it was placed for delivery at or before 7 p.m. at the location of the election on election day. New Law. This second deadline occurs the day after the election.The day after the election is Sun.This deadline is extended to Mon, May 7. May 7 First day for public access to early voting by mail City 9.49(d) +2 roster and applications and for mailed early voting Secretary 16.56(g) ballot materials including those for annual ABBMs. 16.522(f) May 7 Last day to deliver provisional ballots to Voter City 9.41(a) +2 Registrar of each county in which city is located. Secretary Tue Provide Official STATEMENT OF ELECTED City 12.32(d) .+3 May 8 OFFICER NOT APPOINTED BY THE GOVERNOR Secretary and OATH OF OFFICE to candidates who appear to have won,or may win.These are now Secretary of State Forms 2201 and 2204. These are provided at this time for information.They must be signed after the canvass. *An asterisk in Column 5 indicates the time stated is not required by statute. xiv 2017 MAY 2018 ELECTION CALENDAR By or With Manual Date Action Whom Taken Ref. § I Column 5 May Period during which early voting ballot board may Early Voting 16.74(f)(1) I +3 thru 8-14 meet to count ballots received from outside the Ballot Board +9 United States if the early voting clerk certifies that all ballots mailed from outside the United States have been received. May PERIOD FOR OFFICIAL CANVASS. Mayor sets City Council/City 9.42(b) +3 thru 8-16 exact day and hour. City secretary records results Secretary 9.44 +11 in election register as soon as practicable after canvass. [Canvass may occur before 11`h day only if all FPCA ballots have been received and the EVVB has completed the count of provisional ballots.] May Completion before canvass of report of early votes City 16.87 +3 thru 8-16 cast for each candidate or measure, by election Secretary +11 precinct. May AFTER CANVASS, ISSUE CERTIFICATE OF Mayor 12.23 +3 thru 8-16 ELECTION. +11 May 8- Partial manual count of electronically counted City 9.45 +3 thru May 29 ballots if waiver not obtained from secretary of state, Secretary +21 must begin not later than 72 hours after polls close (+24) and be completed by the 21 S'day. +21 St day is Sat, May 26.The date is extended to Tue,May 29(+24th day), because Mon, May 28 is Memorial Day. Thur Last day to receive a ballot from outside the United City 16.58(b) +5 May 10 States other than certain FPCA ballots. Secretary Fri Last day to receive an FPCA ballot from a member City 16.58(b) +6 May 11 of the U.S.Armed Services or Merchant Marines or Secretary a spouse or dependent of a member. New Law. May 11 Last day for provisional voter to present ID to voter Voter Registrar 16.261(g) +6 registrar or execute required affidavit. May 11 Early voting ballot board(EVBB)convenes to count Early Voting 16.74(f) +6 early voting ballots received by Thur,May 10, from Ballot Board outside the United States, if the early voting clerk did not certify that all ballots mailed from outside the United States had been received earlier. (Provisional ballots may be processed at this time.) May 11 Last day for voter registrar to complete the review Voter Registrar 9.41(c) +6 of provisional ballots. May 11 Last day for general custodian of election records City Secretary 9.41(c) +6 or presiding judge of the early voting ballot board TAC§81.175 to retrieve the provisional ballots from the voter (d)(3) registrar unless the voter registrar designates a time on the +7 day. May 11 Type A elected officials may qualify and assume Candidate with 12.34 +6 duties of office [LGC§22.006]. The statute states City 5th day after election, excluding Sundays. The Secretary resulting day is the 6th day after. Officials may not take office until the canvass is complete unless the election was cancelled. *An asterisk in Column 5 indicates the time stated is not required by statute. xv ELECTION LAW MANUAL 2017 By or With Manual Date Action Whom Taken Ref.§ Column 5 Sat Last day for Voter Registrar to designate a time of 9.41(c) +7 May 12 delivery of provisional ballots to the general TAC custodian of election records or presiding judge of §81.175(d) the EVBB. Time must be before the convening of the EVBB. May 12 is a Sat, but this deadline is not extended. Sun ORDERING OF RUNOFF ELECTION,if necessary, City Council 14.04 +8 thru May not later than 5m day after canvass. or +16 13-21 Mayor[1] Mon Last day for the EVBB to convene for counting the Early Voting 16.77(b) +9 May 14 provisional ballots or any FPCA ballots from Ballot Board 16.58(b) members of the U.S. armed forces or merchant marines or the spouse or dependent of a member. Tue Last day for presiding judge of EVBB to mail notices Presiding Judge of 16.78 +10 May 15 of rejected mail ballots to voters. EVBB Wed LAST DAY for conducting the official canvass of the City Council 9.42(b) +11 May 16 election. Fri Period during which notice of disposition of Presiding Judge of 16.77(e) By 10th day May 18- provisional ballots must be mailed to voters. If 10th EVBB after May 31 day is Sat or Sun(May 19-20),last day is Mon,May canvass 21. If 10th day is Sat, May 26, last day is Tue, May 29, because Mon, May 28 is Memorial Day. Thur POSSIBLE PERIOD FOR RUNOFF ELECTION, City 14.03 20th-45th May 28- depending on date of official canvass, unless a Secretary/ day after Jun 30 charter provides for a later date. If the 20th day is City Council canvass May 28,the date does not move,because this is the first day of the period. If 45th day is Sat,Jun 30,the deadline moves to Mon, Jul 2. Tue Last day for mailing results of manual count to City 9.45 +21 May 29 secretary of state,if no waiver is obtained.+21'day Secretary (+24) is Sat. The deadline is extended to Tue, May 29 (+24th day)because Mon,May 28,is Memorial Day. Mon Last day to transmit election results by city precinct Mayor 9.44 +30 Jun 4 in electronic form to secretary of state. (Presiding Officer of the Canvassing Committee) Thur LAST DAY OF MANDATORY OFFICE HOURS. City 2.15 +40 Jun 14 Secretary Thur First day for transfer of voted ballots from the locked City 9.50(g) +61 July 5 ballot box to another secure container. Secretary Mon Last day for timely filing of semiannual report of City 18.05 July 15 July 16 contributions and expenditures.July 15 is Sun.The Secretary (July 16) deadline is extended to Mon, July 16. Mar 5, Last day of preservation period for ballots and City Secretary 9.50(g) +22 2020 other precinct election records of city election. months Endnotes [1] Follow home-rule city's charter provision, if any. [2] The city's governing body may choose to conduct a mock student election under EC§276.007. The major steps taken for a general election should be taken for a student election. The student election may be held on the first day before the election, but results must not be published until after the polls close on election day. *An asterisk in Column 5 indicates the time stated is not required by statute. xvi 2017 MAY 2018 ELECTION CALENDAR NOTE ON CALENDAR FOR SPECIAL OR RUNOFF ELECTION To prepare a calendar for a special election to fill a vacancy in office,see M§13.02; for a special election on a measure, see M §15.02;fora runoff election, see M §14.03. NOTE ON CONTEXT When reading a section of the Election Code,remember to read the chapter and subchapter titles to determine if the section you are reading applies to cities. *An asterisk in Column 5 indicates the time stated is not required by statute. xvii Wylie City Council CITY OF WYLIE AGENDA REPORT q Date: January 23, 2018 Item Number: J Department: City Secretary (City Secretary's Use Only) Prepared By: C. Ehrlich Account Code: 100-5113-56070 Budgeted Date Prepared: December 13, 2017 Amount: $13,000 Exhibits: Resolution Subject Consider, and act upon, Resolution No. 2018-04(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, Appointing Election Officials for the General Election on May 5, 2018, for the purpose of electing the positions of two (2) Council members (Place 2 and Place 4) of the Wylie City Council. Recommendation Motion to approve Resolution No. 2018-04(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, Appointing Election Officials for the General Election on May 5, 2018, for the purpose of electing the positions of two (2) Council members (Place 2 and Place 4) of the Wylie City Council. Discussion The Texas Election Code, Section §§32.005(a) gives the authority of appointing election judges, for city elections to the City Council. A presiding judge and alternate judge must be appointed for each election precinct. The role of the alternate judge is to serve as presiding judge for an election if the presiding judge cannot serve and may also serve as a clerk. EC §§Sec.87.004 states that a presiding judge and alternate must be appointed for the Early Voting Ballot Board by the City Council in elections administered by the City. The City Council may direct that the precinct election officers of one of the precincts also serve as the early voting ballot board. The attached resolution will appoint all required positions for Wylie's Dallas County and Rockwall County voters. Collin County Elections Administration, as part of their joint contract, will appoint the Early Voting Ballot Board and Central Counting Station officials for Collin County voters. Collin County Elections Administration and the City (Dallas and Rockwall Counties) will share poll workers during Early Voting and on Election Day at the Smith Public Library. Page 1 of 1 RESOLUTION NO. 2018-04(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, COLLIN, DALLAS AND ROCKWALL COUNTIES, TEXAS, APPOINTING ELECTION OFFICIALS FOR THE GENERAL ELECTION ON MAY 5,2018,FOR THE PURPOSE OF ELECTING THE POSITIONS OF TWO (2) COUNCIL MEMBERS (PLACE 2 AND PLACE 4) OF THE WYLIE CITY COUNCIL. NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, THAT: SECTION 1: The following election judges are hereby appointed to preside over the election to be held on Saturday,May 5, 2018, for the purpose of electing two(2)Council Members to fill the following expiring terms on the Wylie City Council (Place 2 and Place 4): Early Voting: Smith Public Library James Anthony, Presiding Judge, 2008 Fairway Winds Court,Wylie William Martin,Alternate Judge, 402 Hilltop Lane,Wylie Election Day: Smith Public Library Ruthie Wright, Presiding Judge, 113 N. Winding Oaks,Wylie Linda Davis,Alternate Judge, 301 West Kirby#121,Wylie The foregoing election judges shall preside over the election in Collin County,Dallas County, and Rockwall County. The Election Day election officers are hereby appointed to serve as the Early Voting Ballot Board for the election in Dallas County and Rockwall County. Ruthie Wright shall serve as the Early Voting Ballot Board's presiding officer for Dallas County and Rockwall County. The voting station for the Early Voting Ballot Board shall be the Smith Public Library,300 Country Club Road, Bldg. 300,Wylie,Texas 75098. A maximum of 3 clerks shall be appointed by each presiding judge appointed above. The Collin County Elections Administrator is authorized to appoint the Early Voting Ballot Board and its presiding officer for the election in Collin County. The Collin County Elections Administrator is authorized to appoint the presiding judge and alternate judge of the central counting station operating in the election in Collin County. In the event the appointed presiding judges/alternate judges are unable to execute or complete their duties for any reason,the Collin County Elections Administrator and/or Stephanie Storm may identify additional judges that the City Council shall appoint as soon as possible. SECTION 2: The Mayor and the City Secretary,in consultation with the City Attorney,are hereby authorized and directed to take any and all actions necessary to comply with the provisions of Resolution No.2018-04(R) Page 1 of 2 Appointing Election Officials for May 5,2018 General Election 682486 the Texas Election Code and any other state or federal law in carrying out and conducting the election, whether or not expressly authorized herein. DULY PASSED AND APPROVED by the City Council of the City of Wylie, Collin, Dallas, and Rockwall Counties, Texas, on this the 23rd day of January, 2018. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Resolution No.2018-04(R) Page 2 of 2 Appointing Election Officials for May 5,2018 General Election 682486 Wylie City Council f - zt. - 1VAGENDA REPORT - ,�„i,«n . Meeting Date: January 23,2018 Item Number: 1 Department: Planning (City Secretary's Use Only) Prepared By: Renae' 011ie Account Code: Date Prepared: January 9, 2018 Budgeted Amount: Exhibits: 6 Subject Hold a Public Hearing and consider, and act upon, a change of zoning from Single-Family 10/24 (SF-10/24) District to Planned Development for Patio Homes on approximately 18 acres, generally located at the northwest corner of Brown Street and Westgate Way within the D.W. Williams Survey,Abs A1021, Tr 2. ZC2017-09 Recommendation Motion to approve a change of zoning from Single-Family 10/24 (SF-10/24) District to Planned Development for Patio Homes on approximately 18 acres, generally located at the northwest corner of Brown Street and Westgate Way within the D.W. Williams Survey,Abs A1021,Tr 2. ZC2017-09 Discussion Owner: Birmingham Land,Ltd. Applicant: Skorburg Company The applicant is requesting zoning for a Planned Development to allow for single family residential uses on 18.393 acres generally located on the northwest corner of Brown and Westgate. The current zoning on the property is SF-10/24, meaning a minimum 2,400 sf home on a 10,000 sf lot. In general terms, the applicant is requesting PD conditions that allow for homes starting at 1,800 sf on 5,500 sf lots with a minimum of 40% of those homes close to the 2,400 sf requirement at 2,200 sf. This property is within the General Urban Sector of the City's Comprehensive Land Use Plan. This category calls for either commercial development or high density residential development, defined as multi-family or single family (attached) on 3,000sqft lots, with a mixed-use component. There is a single family attached development currently under construction less than '/2 mile away (Westgate Station) on the southwest corner of Westgate and Fleming. Staff also believes that a mixed-use component is counterproductive in this particular case. Rarely is commercial mixed with detached single family homes and there is over 50,000 square feet of empty retail currently available within 1-mile of this site. The concept plan and parks plan for the PD (Exhibits C and D) show the proposed layout of the development. Conditions of the PD sets a maximum lot count not to exceed 60 lots. The proposal includes a 5.3 acre park dedication to the City with the developer completing all park improvements, including continuation of a major hike/bike trail corridor. The Parks Board has recommended approval of the park improvements proposed by the applicant. This parkland dedication represents approximately 30%of the total acreage of the PD. (Rev 01/2014) Page 1 of 2 Page 2 of 2 Other differences from standard zoning include (Exhibit B): - Lot coverage increases to 65% from 45% - Lot width is decreased from 75' to 50' - Lot depth is increased from 100' to 110' - Set backs are reduced to 5' side and 15' rear from 10' and 25' - Because of the lot coverage, accessory structures will not be allowed. - Lots along the park will use wrought iron and masonry fences. Notification/Responses: Forty-Four (44) notifications were mailed; with two responses returned against the item at the time of posting. PLANNING&ZONING COMMISSION DISCUSSION: The Commissioners voted 7-0 to recommend approval of the request as submitted. 'ma aaalaaunu■ = ��= 9.77l�iii �11l�i z --.- im Ii illifiiiill: = 11..��'IiIJAiliillllll •.�11 , . 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William Survey, Abstract No. 1021, in the City of Wylie, Collin County, Texas and being a portion of a tract of land, described in deed to Birmingham Land Ltd., recorded in County Clerk's File No. (CC#) 94-0029675, Deed Records, Collin County, Texas (D.R.C.C.T.), basis of bearing is the South line of a tract of land described as Tract 2A, as described in Deed to Centex Homes, recorded in cc# 2001-0042153 D.R.C.C.T. said 18.393 acre tract of land, being more particularly described by metes and bounds as follows: COMMENCING, at a wood monument found on the North right-of-way line of Brown Street (F.M. Hwy. No. 3412 — a variable width right of way), being the Southwest corner of a tract of land, described in Deed to the Wylie Independent School District, recorded in Volume 530, Page 445, D.R.C.C.T., and the common Southeast corner of said Birmingham Land, Ltd., tract; THENCE, North 87 degrees 22 minutes 14 seconds West, along the North right-of-way line, of said Brown Street, a distance of 443.08 feet to a 5/8 inch iron rod with a yellow plastic cap stamped"Carter Burgess"set for the point of beginning; THENCE, North 87 degrees 22 minutes 14 seconds West, continuing along the North right-of-way line of said Brown Street, a distance of 1266.92 feet to a 5/8 inch iron rod with a yellow plastic cap stamped"Carter Burgess" set for corner; THENCE over and across said Birmingham Land Ltd., tract, the following courses and distances: North 02 degrees 37 minutes 45 seconds East, distance of 57.45 feet to a 5/8 inch iron rod with a yellow plastic cap stamped "Carter Burgess"set for corner; North 28 degrees 58 minutes 51 seconds West, a distance of 302.76 feet to a 5/8 inch iron rod with a yellow plastic cap stamped"Carter Burgess"found for an ell corner of a tract of land, described as Tract 2A, in Deed to Centex Homes, a Nevada General Partnership, recorded in cc# 2001-0042153, D.R.C.C.T.; THENCE North 51 degrees 01 minute 09 seconds East, along a South line of said Centex Tract, a distance of 942.00 feet to a 5/8"inch iron rod with a yellow plastic cap stamped "Carter Burgess"set for corner; THENCE over and across said Birmingham Land Ltd., tract the following courses and distances: South 38 degrees 58 minutes 51 seconds East, a distance of 738.51 feet to a 5/8 inch iron rod with a yellow plastic cap stamped"Carter Burgess"set for corner; South 87 degrees 22 minutes 14 seconds East, a distance of 293.25 feet to a 5/8 inch iron rod with a yellow plastic cap stamped"Carter Burgess"set in the West line of a tract of land, described as Tract 28, in Deed to Centex Homes, a Nevada General Partnership, recorded in cc# 2001-0042153, D.R.C.C.T.; THENCE, South 02 degrees 37 minutes 46 seconds West, along the West line of said Centex Tract 28, a distance of 357.19 feet to the POINT OF BEGINNING, and CONTAINING 18.393 acres of land, more or less. EXHIBIT "B" CONDITIONS FOR PLANNED DEVELOPMENT BIRMINGHAM BLUFFS ZONING CASE No. 2017-09 I. 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 May 2011) are hereby replaced with the following: Figure 3-4 -Planned Development— Single Family (PD— SF) Lot Size (Minimum) Lot Area(sq. ft.) 5,500 Lot Width at building line (feet) 50 Lot width of corner Lots at building line (feet) 55 Lot Depth at building line (feet) 100 Lot Depth of Double Front Lots at building line 110 (feet) Dwelling Regulations (Minimum Square Footage A/C space) 1111 Maximum of 25% of the lots 1,800 Minimum of 35% of the lots 2,000 Minimum of 40% of the lots 2,200 Design Standards Level of Achievement See Section III Design Conditions Yard Requirements—Main Structures Front Yard(feet) 20 Side Yard(feet) 5 Side Yard of Corner Lots (feet) 10 Side Yard of Corner Lots (feet) on key lots 10 Rear Yard(feet) Minimum of 90% -15 Maximum of 10% - 10 Rear Yard Double Front Lotskfeet) 20 Lot Coverage 65% Height of Structures Main Structure (feet 40 Accessory Structure (feet) No Accessory Structures Allowed II. SPECIAL CONDITIONS: 1. Maximum number of residential lots not to exceed 60 lots. 2. Key lots are defined as a corner lot which is backing up to an abutting side yard. 3. Three-tab roofing shall not be permitted. 4. No alleys shall be required within the Planned Development. 5. Lots which back onto HOA Open Space shall provide a decorative iron fence of uniform design to be installed by the homebuilder, as approved by the Planning Department. 6. Lots along the southern property line that back up to West Brown Street shall have a minimum building setback of 40 feet from the Right of Way. 7. Existing trees greater than 6 inch caliper within the flood plain shall be protected in accordance with City's Tree Preservation Plan. 8. Open space, drainage & floodway easement, and public hike & bike trail shall be dedicated to the City of Wylie in accordance with City's Subdivision Regulations and approval by the City Council. IV.DESIGN CONDITIONS: A. Land Design Standards—New Residential Requirements Desired Land Design requirements are achieved by projects in accordance with Exhibit"P" and the following criteria: 1. Provision of Public Pathways - Public Open Space a. Base Standard (1) Trail shall be constructed by the developer to the City's standards and completed as part of the subdivision being accepted by the City Engineer. (a) 8' Hike &Bike Trail, achieving link in city trail system. (b) Open Space Improvements, including 2 park benches, 1 picnic tables, 2 trash can. (2) The public pathway system easement(s) shall be connected along existing or planned utility rights-of-way and/or public property lines to any existing or planned public trail system on abutting land. Locate the public open space easement to provide for future connections to be made by others across intervening property to any existing or planned public trail system on land that does not abut the development. Public Access Street _, Subdivision i Development Public Open __ Space Easement � ► — with 8'concrete trail Open Space ---- b. Desirable Design Attributes A partial single-loaded Street along open space and access. 2. Provision of Public Pathway—Perimeter Walkways and Landscape a. Base Standard (1) Per Exhibit"P" and coordinate improvements with the City of Wylie The following trees and shrubs are recommended for landscaping and screening purposes and shall be of a species common or adaptable to this area of Texas: 1. Large Trees: Pecan Red Oak Burr Oak Water Oak Southern Magnolias Live Oak Bald Cypress 2. Small Trees: Yaupon Hollies Crape Myrtle Wax Myrtle Cherry Laurel Red Bud Japanese Black Pine Cedar Elm 3. Evergreen Shrubs: Red Tip Photinia Burford Holly Nellie R. Stevens Chinese Holly Yaupon Holly Clearra Nandinnia Dwarf Crape Myrtle Japanese Ligustrum Waxleaf Ligustrum Abelia Junipers Barberry Asian Jasmine Honeysuckle English Ivy Boston Ivy Liriope Monkey Grass Virginia Creeper Vinca Mondon Grass Ophia Pogon Elaeagnus Purple Sage Pistachio The following trees are discouraged for landscaping and screening purposes: Silver Maple Hackberry Green Ash Arizona Ash Mulberry Cottonwood Mimosa Syberian Elm American Elm Willow Sycamore Bradford Pear c. Desirable Design Attributes None 2. Lighting and Furnishings Along Open Space, Easements and Trails d. Base Standard (1) Benches with backs installed (2) Provide distinctive striping and buttons or similar cross-walks approved by city engineer at street connectors. (3) 8' wide distinctive striping and buttons or similar approved by city engineer at main entry; 6 ft wide at interior street connectors e. Desirable Design Attributes (1) 2 Benches, 1 Picnic Tables, 1 Trash Can to be coordinated with Parks Department. (2) 8' wide distinctive striping and buttons or similar approved by city engineer crossing at main entry; B. Street and Sidewalk Standards—New Residential Requirements Desired street and sidewalk requirements are achieved in accordance with the following criteria: 1. Street Treatments—Entry Features and Signage at Entries a. Base Standard Architectural features on stone monument (no brick) with landscaping and incorporated into open space area and illuminated by means other than street lights. b. Desirable Design Attributes Decorative iron accent panels or 2 or more different type/color of stone (can be synthetic or cultured). a* a > r.,,.. �. • ,fir.;A.- - , a A i 2. Street Treatments—Street Name Signs a. Base Standard Block numbers shall be incorporated with street lighting that is coordinated throughout the subdivision. b. Desirable Design Attributes: None 3. Street Treatments—Pedestrian Crosswalks a. Base Standard All crosswalks within a Residential development are to be 8 feet wide at trail crossings with distinctive striping and buttons or similar approved by city engineer and must connect to a pedestrian sidewalk system with pedestrian ramps complying with the American with Disabilities Act, to provide a clear, continuous pedestrian and circulation system throughout a subdivision. b. Desirable Design Attributes: Provide 8 ft. wide, connected system of distinctive striping and buttons or similar approved by city engineer at Trail Crossing at Main Entry. 4. Pedestrian Sidewalks - Sidewalk Locations a. Base Standard 4 feet wide concrete pedestrian sidewalks shall be located on both sides of the street, in the right-of-way of every internal street. b. Desirable Design Attributes: None 5. Pedestrian Sidewalks - Sidewalk Lighting a. Base Standard Decorative street lighting shall be provided along residential streets throughout all Residential Developments, providing low illumination with decorative poles with spacing ranging from 250 feet to 350 feet between lights placed on alternating sides of the street. A Street Lighting Plan must be submitted to the City Engineer for approval. The City Engineer is authorized to alter the distance requirement if needed in an effort to achieve the best lighting arrangement possible. la i lir 7 imii Sr b. Desirable Design Attributes: None 6. Perimeter Alleys a. Base Standard No Alleyways are required for the subdivision. b. Desirable Design Attributes: None C. Architectural Standards—New Residential Requirements 1. Building Bulk and Articulation a. Base Standard In order to avoid large blank facades, variations in the elevation of residential facades facing a public street shall be provided in both the vertical and horizontal dimensions. At least 20 percent of the façade shall be offset a minimum of 1 foot either protruding from or recessed back from the remainder of the façade. b. Desirable Design Attributes: None 2. House Numbers a. Base Standard All single family residential units shall have front stone wall plaque with resident address beside the main entry of the dwelling unit. b. Desirable Design Attributes: None 3. Exterior Facade Material a. Base Standard All single family residential units shall have a minimum of eighty (80) percent of the exterior facade composed of kiln-fired clay brick, rock, or masonry stucco with the balance being window boxes, gables, architectural shingle and etc., but not 20% siding, excluding windows, doors and other openings. Glazing shall not exceed twenty-five (25) percent of the front elevation of the residence. Dormers, second story walls or other elements supported by the roof structure may be composite masonry materials if approved by the Building Official as having the same durability as masonry or stone and when offset at least six (6) inches from the first floor exterior wall. Wood, vinyl siding and EIFS materials shall not be used for exterior walls. b. Desirable Design Attributes: None 4. Exterior Facades—Porch a. Base Standard Each single family residential unit shall have a combined total covered front, side or rear entry of a minimum of 120 total square feet of floor area. 1110 4111411111‘H: ma- b. Desirable Design Attributes: Two or more sides of covered porches, or pitched cover incorporated into roof lines of house 5. Exterior Facades- Chimneys a. Base Standard Chimney flues for fireplace chimneys are to be within a chimney enclosed with masonry matching exterior walls of the residential unit and capped. b. Desirable Design Attributes: Fireplace chimneys shall incorporate 40 percent stone, matching the accent exterior facade materials of the house for houses with Chimneys. 6. Roofs and Roofing-Roof Pitch a. Base Standard All single family residential units shall have a minimum roof pitch of 8:12, with articulation, dormers or a combination of hip and gable roofing. A minimum roof pitch of 4:12 will be allowed over porches and patios. 12:12 1012 Nlnimum Roof Pitch Allowed 8:12 b. Desirable Design Attributes: None 7. Roofs and Roofing - Roofing Materials a. Base Standard All single family residential units shall have architectural-grade overlap shingles, tile or standing seam metal. Wood shingles are not permitted. Plumbing vents, attic vents, and other rooftop accessories are to be painted to match the roof shingle color. b. Desirable Design Attributes: None 8. Roofs and Roofing-Roof Eaves a. Base Standard No wood fascia or soffits are permitted. '2,--.,77:-._TL:k_, 7-,__-_77--‘7--7--- -.,- -,-:::7::: .--4;-_-_---f,-':-'---_:--1,_-_-: .:2--;_f;=:1,:_-:,.:-,t-,_..... 1 =,-"' _,a. +►#ice — . .:' � ...- b. Desirable Design Attributes: None 9. Repetition of Residential Unit Designs — Repetition of Floor Plan and Elevation a. Base Standard A minimum of five (5) platted residential lots must be skipped on the same side and three (3) lots must be skipped on the opposite side of a street before rebuilding the same single family residential unit with an identical (or nearly identical) street elevation design. The same floor plan shall not be repeated on neighboring, side by side lots or directly across the street. J—.1_I.L._I_. J .J.I-1. J . J .-I—.I_I_L.J_.—I—.- T'1-1'-r'T'T'T'IT'T'T' ' OK'-1—T'T'T'- INC) 1 71 al 51 41 31 21 i 13 LOIS SKIIIE OPFIOSITE[IDE OFIST5REE1T 6 I 7 7 . SLO S IP ED 3A Ir2 EIOF ST ET IELJ I 727— 3 I 4 I 6 I 7 I NO I I °KI I I I I ILOKK I I I I I I I I _ T'IT'T'T'T'T-1-1.'T'T'T'I-I'T'T'T' Identical or nearly identical floor plan means that the layout, size and function of the rooms are essentially the same Identical or nearly identical street elevation design means little or no variation in the articulation of the facade, height or width of facade, placement of the primary entrances, porches, number and placement of windows, and other major architectural feature. It does not mean similar colors, materials, or small details. b. Desirable Design Attributes: None 10. Garage Entry a. Base Standard Garage doors can be located on the primary street elevation of a single family residential unit with an upgraded door with carriage hardware. The primary street would be the addressed street front. Garages may face the street on a corner lot side yard. Each garage shall be a minimum of 400 square feet. 1111 i 1 b. Desirable Design Attributes: None 11. Dwelling Size a. Base Standard The minimum square feet of floor space shall be (a maximum of 25%) of the houses 1,800 s.f. , (a minimum of 35%) of the houses 2,000 s.f. , (a minimum of 40%) of the houses 2,200 s.f. measured within the outside dimensions of a residential dwelling unit including each floor level, but excluding carports, garages, and breezeways. 12. Fencing a. Base Standard (1) Front yard fences (if provided) shall be permitted to a height of 4 feet maximum with minimum 50 percent transparency constructed of wood or wrought iron. (2) Side and rear yard fences (if provided) shall be permitted to a height of 8 feet maximum and constructed of wood with metal posts and rails to the inside. (3) Pressure treated wood is prohibited. (4) Fences shall be constructed of decorative iron next to public open space, and shall be minimum 4 ft in height. b. Desirable Design Attributes None 13. Landscaping a. Base Standard (1) Each residential dwelling shall have sodded front, side, and rear yard with a minimum of 2 trees and 5 shrubs in front yard. (2) All landscaped areas must be kept in a healthy and growing condition. Any plant materials that die during a time of year where it is not feasible to replant shall be replaced as soon as possible. b. Desirable Design Attributes Each residential dwelling unit shall have an automated, subsurface irrigation system. 14. Outdoor Lighting a. Base Standard All residential dwelling units shall have an illuminated standard porch light at the front entry and drive/garage. b. Desirable Design Attributes Front facade and drive/garage shall be illuminated by coach lights on each side of the garage and front yard activity area illuminated and wired to the interior of the house. 15. Conservation/Sustainability a. Base Standard Each residential dwelling unit must comply with the Energy component of the Building Code. b. Desirable Design Attributes None TM RADIUS DELTA CHORD LEN°, BEARING A.°IN 1,-,WIDTH i �,.,. // — _ T cuxsex LENGTH MIN LOT DEMMART TABLAREA E LF \ 1 : ee[eeo. 1 T RR �s _ 13 c, zmas aono .,o"n sae ue�0 vas.. 0 SF 9 �\\ j} FRON SETBACK 5 lF ,,,1'°1 2xv EVfj; X� .�. �._.,.-.a .• REASIDP SETBACK is lF Y /\ \ ) DEVELOPER. CIVIL ENGINEER. 39166 SF 'oa J L SKORBURG COMPANY STANTEG CONSULTING SERVICES INC. TOTAL LOT COVERAGE '1 1' 'I\ I 8214 WESTGHESTER DRIVE,SUITE 710 1222E MERIT DRIVE,SUITE400 3 �R' / :��i :6,R DALLAS,TX.76226 DALLAS,TEXAS 76261 eacwxs \_ < f\ I PH.(214)522-0045 PH.(972)001-0011 a�o,xo mxn.trxx ei rnr, GONTAGT.PYLON M.VN LSON,PE. WYLIE APARTMENTS \\ ® s EMAIL PYLON WILSON@STANTEG GOM 1. PHASE II SHALL ENGAGE IN A FLOODPLAIN RECLAMATION STUDY AND A.., _ , I TBPE#F-0324 MR s,E i w TYPICAL PAVING SECTION ® .]o _. -- RECLAMATION SHALL REMOVE ALL l ,/ z F 6 PLACED x THE VISIBILITY mw.M,a ER ,� ..,� y 3. NO ENTRY FEATURES TREES,BE PLACED IN THE VICINITY MAP /w f �� _ 011i. ♦ _ �� NTMWD EASEMENT. ° nREs oeeiw�sinEei ROTTo SCALE / 1��i INTERSECTION. N /'- J, CITY BENCHMARKS: � \_ SOUTHEAST CORNER AT 104 SOUTH �RaaEAR 11.IE STREET. BUILDING LOCATED o 0 0 WEST OF SOUTH BALLARD :0;;;EzO7N:700;TH "� p —tee / B reLxre ,/ ff / { / r 1 F s - i OF QUAIL oFL, CITY OF WYLIE MONUMENT. LEGEND \K re IT' a ., /) SOUTH AND �I 1 T \ ' W 88 iK(L" Cr- �- �� ' E;$'20;sFs -- sM.RMw,s.w.. .rere� x,L re ,.�� r. 7, BLL_ 1�I T, s orzMMSMMERM.N � 1/I 1 ss XI °, --- y' Yore.., T TREE, - \\� Y _ 1. T LE LB, uuuu 1 r z a I e� e1 - ` wa r 2_ ,� '- f FL 12- I I !IoS _ Q , „la 1 Di sI \`s sreR - I 1 // i‘ 'f1 /If _ - ,x res. i _1 �rz.e. O rzd� _t- n 'r i L 1 is .sa A -y I rev - Jf0.G f O O O O' O 4 p-O ;O O O 01 O O O O. 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Aleve Chri Vortex. Nursery Bend urcyt OWNER NOTIFICATION MAP ZONING CASE #2017-09 Nick aville Lane 0 0 a W cc Z 0 1 0 U L`L Z APPLICATION FILE #2017-09 N as T � a coN O Q U 2 O 7 Y c 3 w rTa d H ae N H m APPLICANT: PROPERTY OWNER NAME LOT/TRACT tit I4 Westchester Urtve #! IU 8 S tn 0- * 00 00 00 N 0 M-0 0, 0 0, O' -044 Not Nc4r,'"N CO in T in 3 cn.0 0 es L 0 ' 0 E0� 4)UF�H 0FU 3 Ox p �. 4.0 4 'n .ci — . ..1 C T C T, T O 0 0 0 U3�3 3U o S r; B'ham Farms 10 Wylie Apartments, LP R -10592-00A-0010-1 0 J 3 0 >ti N rr Meadows of B'ham Eric Ulfsparre R-5131-001-0250-1 New Hope Christian Church R -8719-001-00I0-1 S 0 0 CK .0 C U 0 O U S 00 0' Q 0 R-5122-000-000 I-1 B'ham Farms 2A R-5122-000-0002-1 0 J 0\ a 0 CO0 Q N N 3-� a0- co E_J EJco _2 0 - CA Plano, Texas 75094 Charles Shoecraft O V] 0CO 00 0=0 00 0.1 d CS 3 x 3 077. 3 0 L7 ;j v v °3 °3r3 O 00 O V'1 N N B 0 r 00 c 00 Fidclmar Miralrio N Aretha Harris R -3952-00C-0010-1 00 c 00 00 C© C© C© C 0 C CQta A4 in q4 � CQ n a. CSS CyS X X 0 0 0 0 0 0 3 0 cz C 7 cSC W{ 7 ( e; 0 R -3952 -00C -0020-I e+, M 2 C 2a r .`0 r1 0.5 c 0 0 N 0 0 ei ci _1 `J ei " a 3 3 3 3 00 00 N r' R -3952 -00C -0030 - George Chappell R -3952 -00C -0040-I Christi Williams Mark Maille R -3952-00C-0060- I U U U U U CO CO CO CO CO �n s.o r o0 I301 Rodeo Drive Craft Family Trust R -3952-00C-0070-1 B'ham Farms 2B u 1 Stephanie Cudjo R -8111 -00R -018A-1 00 O Y 03 C 0 0 y Y r U 0 O, B'ham Farms 2B r esl �'1 I.y I�il 00 C ra r r n X c7y O X Y .Xj X 0 Y u E, 0 u 0 C) m 9` .0 •T r 7, LL cc • re, 1 CION 13.2 O1 0 00 0; as O1 B'ham Farms 2B Carol Kennedy R -8111 -00R -019A-1 C1 O nl N N N B'ham Farms 2B Pensco Trust Company O N O 0 O 00 0 1 FO B'ham Farms 2B 00 0\ 141 0 r cal 0 ci 0 C R -8111 -00R -020A-1 0 a Y_ B'ham Farms 2B 00 111O r Robert Gamez (-4 N 0 0 9 00 00 c7:4 tan l^1 N rr 1 00 01 O r Kimberly Wines R -8111 -00R -021A-1 Y_ m B'ham Farms 2B 00 O1 O n 0 ci 3 0 0 0 0 0 0 0 C, U: • ▪ 0 VS 00 V: 0 1/• 0 14 10 X 10 en U V m • V .0 ;U Bio. cU rel '7.., •T .T ice, x303 3co R -8111 -00R -022B-1 FO B'ham Farms 2B R-81 I 1-OOR-022A-1 ¢ N 00 (-1 B'ham Farms 2B R -8111 -00R -023B-1 co N Wham Farms 2B Melanie Pfcnningcr R-811 I-OOR-023A-1 N 01 0 N r^ B'ham Farms 2B H G.1 cJ 03 T T CJ L CZ R-8 I I I-OOR-024B-1 ca N B'ham Farms 2B R-8 11 I-OOR-024A- I N B'ham Farms 2B 00 01 0 1/1rY 0' David Vandermeer R -8111 -00R -025B-1 as N 0' e: a 10 e) U 00 JoAnn Rubio R -8111 -00R -025A-1 B'ham Farms 2B N J 00 <J 00 0 00 ,s-,, 00 a 00 01 = O1 e=s 01 v: % 01 a '13a vs •.-1 un f/� ees y01 0 KA A.0 U L y.0 * - 0 CI '' u F U . 3 0 �' . i 0 _i 0 .i E,- E o el" N Ern 3�3�3- 03 m 01 0 O O 0o B'ham Farms 2B Edward Thomas R-8111-OOR-026A-1 N B'ham Farms 2B vs es 3 CO s-. VIj 00 G .' C. cO • 00 R -8111 -00R -027B-1 ra N B'ham Farms 2B N © S 00 N B'ham Farms 2B T 0 R -8111 -00R -028B-1 ca 00 N a x a x x a 04 ?d ?4 .4 .:4 -se se ._4 Qa 40 00 m02Oa 07 Oa Oa r1 c+ rr; r•: -r v1 .0 r 00 c P•. r*Y N'f en en 40 Blk R B'ham Farms 2B 28A R-8111-OOR-028A-1 Alan Rubenstein 4501 Yacht Club Drive Rockwall, Texas 75032 41 Abst 266 Tract 18 R-6266-000-0180-1 Robert Heath 4506 E. Parker Road Parker, Texas 75002 42 Abst 266 Tract 48 R-6266-000-0480-1 Wylie Nursery Group, LP 7040 Teakwood Drive Dallas, Texas 75240 43 Abst 1021 Tract 2 R-7021-000-0020-1 Birmin ham Land, Ltd. 613 NW Loop 410 #510 San Antonio, Texas 78216 44 Absl 1021 Tract 12 R-7021-000-0120-1 New Haven PO Box 1927 Kyle, Texas 78640 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 Department of Planning 300 Country Club Road Building 100 Wylie, Texas 75098 PUBLIC COMMENT FORM (Please type or use black ink) I am FOR the requested zoning as explained on the attached public notice for Zoning Case #2017 09. I am AGAINST the requested zoning as explained on the attached public notice for Zoning Case #2017-09. Date, Location & Time of Planning & Zoning Commission meeting: Date, Location & Time of City Council meeting: Name: Address: Signature: Date: COMIY\IENTS: Tuesday, January 2, 2018, 6:00 pm Municipal Complex, 300 Country Club Road, Building 100, Wylie, Texas Tuesday, January 23, 2018, 6:00 pm Municipal Complex, 300 Country Club Road, Building 100, Wylie, Texas ri (please print) 15�', -1.0) sou ) Department of Planning 300 Country Club Road Building 100 Wylie, Texas 75098 PUBLIC COMMENT FORM (Please type or use black ink) I am FOR the requested zoning as explained on the attached public notice for Zoning Case #2017.09. I am AGAINST the requested zoning as explained on the attached public notice for Zoning Case #2017409. Date, Location & Time of Planning & Zoning Commission meeting: Date, Location & Time of City Council meeting: Name: Address: Sign Date: Tuesday, January 2, 2018, 6:00 pm Municipal Complex, 300 Country Club Road, Building, 100, Wylie, Texas Tuesday, January 23, 2018, 6:00 pm Municipal Complex, 300 Country Club Road, Building 100, Wylie, Texas COMMENTS: Wylie City Council AGENDA REPORT Meeting Date: January 23, 2018 Item Number: 2 Department: Planning Prepared By: Renae' 011ie Date Prepared: January 16, 2018 Subject Account Code: Budgeted Amount: Exhibits: 2 (City Secretary 's Use Only) Hold a Public Hearing and consider, and act upon, an amendment to Article 5, Section 5.2.F.5 Body Art Studio of the Zoning Ordinance to create a new category for Permanent Cosmetics. ZC 2017-10 Recommendation Motion to approve an amendment to Article 5, Section 5.2.F.5 Body Art Studio of the Zoning Ordinance to create a new category for Permanent Cosmetics. ZC 2017-10 Discussion The recommendation is to create a new use category for Cosmetic Tattoo by defining permanent cosmetics and excluding it from Body Art or Tattooing. This use would also include micro-blading as a form of semi- permanent make-up that provides a means to partially or fully camouflage missing eyebrow hair with the appearance of simulated hair using fine deposits of pigments. Micro-blading is the process of using a series of small needles to place pigment into the skin, but not as deep as tattooing. Micro-blading is commonly applied to the eye brow area and typically lasts for several years. Under the current Zoning Ordinance, micro-blading and permanent make-up application is classified as a Body Art Studio In August 2017 & April 2017 the Zoning Board of Adjustment approved variances to grant the permanent cosmetic use or Intradermal Cosmetics as defined by the State. The Board directed staff to proceed with an amendment to the ordinance to include a definition for Permanent Cosmetics. The permanent cosmetic use conforms within the Body Art Studio use of the Zoning Ordinance and is currently allowed in the Light and Heavy Industrial Districts and is defined as an establishment whose services include tattooing and/or body piercing. The Texas Department of State Health Services requires for the microblading service to be licensed as it is classified as tattooing due to microblading involving the insertion of pigments under the skin. The State of Texas requires any business that is in the practice of producing an indelible mark or figure on the human body by scarring or inserting pigments under the skin using needles, scalpels, or other related equipment to license with the Department of State Health Services. This includes studios that perform traditional tattooing, permanent cosmetics, and scarification. (Rev 01/2014) Page 1 of 2 Page 2 of 2 RECOMMENDATION: 5. Body Art Studio a. Definition: A Body Art Studio, whether public or private, temporary or permanent, in nature or location, whose services include tattooing, body piercing and/or body art, whether or not for profit, are performed, including mobile body art establishments. 28. Permanent Cosmetic Establishment a. Definition: Permanent Cosmetic Establishment means the practice commonly known as permanent makeup, in which micropigmentation or intradermal cosmetics are applied by trained personnel to permanently or semi - permanently simulate the appearance of common cosmetic applications such as eyeliner lip liner, lip color, eyebrow enhancement, and beauty marks, or to otherwise permanently or semi -permanently restore or improve the appearance of damaged or disfigured skin or other bodily features to natural coloration and condition. Body Art Studio (tattoo parlor) remains an allowed use by right within the Light Industrial and Heavy Industrial zoning districts. Permanent Cosmetic Establishments would be allowed by right within the following districts: NS, CR, CC, DTH, SBO. Planning & Zoning Commission Discussion: The Commission voted 7-0 to recommend approval. Zoning Ordinance 5. Body Art Studio IIV m ,' IV ��w„ IV:IIII m i IIV. °,, : i�� IV !�:IIII uV III 1�I;JIV: I� W: IV. a. Definition: An este is mcnt IIII':. .., ILO 011110[101 „A II: pIII,":"Irotoor„;1: 1 (De Flu:l,l::.. whose services include tattooing... and/ r body piercing IL..., w'' �' Ip :�'” " uu: +(ilolV III 1gpu:, IIS : uulll lu.. .;� �" ipIII :III+!pu:, lulilllifl''1r,l., ':111111 m'lu m uu IIV IW uV lli )u m j' 1 � �: ~,�°' � III ' .� �,' .- � V � �� IV � IIV :;m t m'IV uA., 0000: Ip S ; ;;i r....,4 ;,colcrati`3 lu. ;mi lli „p III III too p t „,p :: lu.: � " IIG p III p : 1pu:, : m; :,' lu : � t,1° ipso..., ., IIII'^ 1p i ' : , . ul".. 1B. 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Hc..Additional Provisions: Certifications of Occupancy for Body Art Studios must be held by a person licensed by the State of Texas, 1D:luu: u,�ll� lug°: II Ipull' luu�" IIoOt .;�;^�. � ✓IIII Ip : ;p::1r,� � „op � o boot 1�I, IIV Iu��,,, ,�;m;;, 1D11, tIIII D"' III III III t1,' IIV III111 (IIV III III III Ip: III 111111111 �” IpwIIV Ip�:III III�� ✓IIII III III 111and such facilities must meet all environmental health requirements of the City of Wylie luit. ” 00°00 „,a00 . Body Art Studios must be set back 1,000 feet from any other Body Art Studio; Residential Zoning District; Church; Public, Private or Parochial School; and Day Care. ARTICLE 5: USE REGULATIONS Zoning Ordinance ottoortoIIIIto „. Ott' ottoo t tit toot tit; t trio' to oototottot tit ottottoo III tot IIIIIIIIIitttoottoot toot III III ot-ot loth ortrootto vitt toot „. 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Rol otoot000t toottot000t toto toot Olt ; toottottoi tool oittototo t 'tot oot) rot 01 i ottoottoo rot to-tot:toot ; toottottoi tot toto tot, ooroott0000ttoot000ttoot oot)of ttOrttoto ',too, „tot ottt t tool ot°ot o'otottooloo oftc) t lot toot i rto to tothoott ottot000ttoto t "1 4.1111 .11111)111 "11111111111.2 '11111.,:::..' "1..:',',, “1.1"111 1111.11.::..%1.111111111111111 “1-ilroo 4 4 4 rri-4"'""r; "'""r; 4.14rrrrrr i'1111 to"ortoott y tootottoto ottt oot)ortiot 'toot ortroo toto ootoot) 'toot ortroo toto tool tiro! toto rot ; ; tool rot t ; 'tot Rol tot: toot Ittoot tot: i 01 [toot toot 'tot tiro! Rol otoot000t tiro! tot, tototoo tool III III toot ort otott i oo oot)oroo totoottoot ortrootott III tototot000tt [toot -oh oo !tot,: Rol i oo toot tiro! toot ortr000t000t ootyl tot toto toot to [troy ootyl ‘Aly III it,,,,00 tool root ; 0000toto tot, otoottoottoott000ttoot oot)11' ttittoot "too, toot ottt „, Zoning Ordinance \ Non -Residential Districts Residential Di PERMITTED USES Mixed Uses \ Commercial 3 i $ \ 1 per 250 sq ft (L) • \/ 7 \ g ctU 7 / ' &/ z �! \ � \ ® ± Tcs 2h) 7:3 • - ƒ -0/ /e ƒ� * ▪ y 7a 7 'G 11 v ARTICLE 5: USE REGULATIONS GULATIONS CLE 5: USE Meeting Date: Department: Prepared By: Date Prepared: Wylie City Council AGENDA REPORT January 23, 2018 Item Number: 3 Planning Renae' 011ie Account Code: January 15, 2018 Budgeted Amount: Exhibits: Subject (Citi Secretor 's Use Old)) Hold a Public Hearing and consider, and act upon, an amendment to Article 3, Section 3.3.0 Manufactured Home District of the Zoning Ordinance 2005-58 establishing development standards. ZC 2017-11 Recommendation Motion to accept the withdrawal of an amendment to Article 3, Section 3.3.0 Manufactured Home District of the Zoning Ordinance 2005-58 establishing development standards. ZC 2017-11 Discussion After the December 5th work session and further research, Staff is requesting to withdraw from consideration an amendment to modify the lot size for Manufactured Home District. A majority of the Planning & Zoning Commission discussion focused on lot sizes between 6,000 sf and 6,500 sf. With the current ordinance having a minimum lot size of 7,200 sf and only one tract of land currently zoned MH; it may not be in the best interest of the city to undertake an amendment at this time. Any tracts of land desiring a new MH designation would have to go through a rezoning application regardless of the lot size being requested. With limited land available, the preferred process may be that of a Planned Development rather than straight zoning. The PD process would allow complete oversight from the Commission as well as the Council for land use compatibility and overall development and amenities. The Planning and Zoning Commission voted 7-0 to recommend this item for withdrawal. Because the public hearing was properly noticed in the paper, the public hearing should be opened and allow any person the opportunity to speak for or against this item and then close the public hearing. (Rev 01/2014) Page 1 of 2 Meeting Date: Department: Prepared By: Date Prepared: Wylie City Council AGENDA REPORT January 23, 2018 Item Number: 4 Finance Linda Bantz Account Code: January 11, 2018 Budgeted Amount: Exhibits: Subject (Citi Secretor 's Use Old)) Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR) for FY 2016-2017 after presentation by the audit firm of Weaver. Recommendation Motion to accept the Comprehensive Annual Financial Report (CAFR) for FY 2016-2017 as presented by the audit firm of Weaver. Discussion The City Charter in Article VII, 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 has performed an audit as of September 30, 2017. This is the fourth year for the audit to be performed by Weaver after their selection to continue as the City's independent auditors following an RFP process done during 2014. Prior to that Weaver had served as the City's auditors for six years. Mr. John DeBurro, Partner -Assurance Services, with Weaver will briefly present the CAFR, including the Independent Auditors' Report and answer any questions that the City Council may have regarding the report. (Rev 01/2014) Page 1 of 1 Comprehensive Annua Financial Report For the Year Ended September 30, 2017 City of Wylie, Texas CITY OF WYLIE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2017 AS PREPARED BY THE FINANCE DEPARTMENT CITY OF WYLIE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017 TABLE OF CONTENTS I. INTRODUCTORY SECTION Exhibit Page Letter of Transmittal GFOA Certificate of Achievement v Organizational Chart vi Principal Officials vii II. FINANCIAL SECTION Independent Auditor's Report A. MANAGEMENTS DISCUSSION AND ANALYSIS B. BASIC FINANCIAL STATEMENTS 1 5 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 28 C. REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual- General Fund A-10 58 Notes to Budget Comparison Schedule 60 Schedule of Changes in Net Pension Liability and Related Ratios - TMRS A-11 61 Schedule of Contributions - TMRS A-12 62 Notes to Texas Municipal Retirement System Required Supplementary Information 63 D. COMBINING AND BUDGETARY FUND FINANCIAL STATEMENTS AND SCHEDULES Major Governmental Funds General Obligation Debt Service Fund A-13 66 TABLE OF CONTENTS - CONTINUED Exhibit Page Nonmajor Governmental Funds Combining Balance Sheet B-1 68 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance B-2 70 Nonmajor Special Revenue Funds Budgetary Comparison Schedules: 4B Sales Tax Revenue Fund C-1 72 Park Acquisition and Improvement C-2 73 Fire Training Center C-3 74 Fire Development Fees C-4 75 Municipal Court Technology Fund C-5 76 Municipal Court Building Security Fund C-6 77 Hotel Tax Fund C-7 78 Recreation Fund C-8 79 Federal Seizure Fund C-9 80 Judicial Efficiency Fund C-10 81 Truancy Court Fund C-11 82 Nonmajor Debt Service Funds Budgetary Comparison Schedules: 4B Debt Service 1996 D-1 83 4B Debt Service 2005 D-2 84 III. STATISTICAL SECTION Table Net Position By Component 1 88 Expenses, Program Revenues, and Net (Expense)/Revenue 2 90 General Revenues and Total Change in Net Position 3 92 Fund Balances of Governmental Funds 4 94 Changes in Fund Balances of Governmental Funds 5 96 Tax Revenues by Source, Governmental Funds 6 98 Assessed Value and Estimated Actual Value of Taxable Property 7 99 Direct and Overlapping Property Tax Rates 8 100 Principal Property Tax Payers 9 101 Property Tax Levies and Collections 10 102 Direct and Overlapping Sales Tax Revenue 11 103 Taxable Sales by Category 12 104 Ratios of Outstanding Debt by Type 13 106 Ratios of General Bonded Debt Outstanding 14 108 Direct and Overlapping Governmental Activities Debt 15 109 Legal Debt Margin Information 16 110 Pledged -Revenue Coverage 17 112 Demographic and Economic Statistics 18 114 Principal Employers 19 116 Full -Time Equivalent Employees by Function/Program 20 117 Operating Indicators by Function/Program 21 118 Capital Asset Statistics by Function/Program 22 120 INTRODUCTORY SECTION BACK TO TABLE OF CONTENTS BACK TO TABLE OF CONTENTS January 23, 2018 The Honorable Eric Hogue, Mayor Members of the City Council And the Citizens City of Wylie, Texas Our f' AI',r!1+1l'll'.el�"t'rt1'a✓".'r JO' c".t:('i'1fe"r1i'l' int?t P Invt�� 11fc V 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 Comprehensive Annual Financial Report (CAFR) for the City of Wylie, Texas for the fiscal year ended September 30, 2017, 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 CAFR 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, 2017, 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, 2017, 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. 300 C"uautr (ITexas 75098 ei ')72.51(.60Ut} BACK TO TABLE OF CONTENTS 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 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, 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 (4B 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 each year with a budget message from the City Manager highlighting the objectives to be used in developing departmental budgets. The departmental budgets are then reviewed by the City Manager and a proposed budget is prepared 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 5th 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-five governmental funds the City maintains, thirteen of them are annually appropriated. These include the General Fund, nine of the Special Revenue Funds and the three 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 Fast paced growth continues throughout the City. After the City's growth underwent a slowdown which went hand in hand with the nationwide economic downturn, there was a much improved environment in Fiscal Year 2013. The growth rate began improving in Fiscal Year 2013, and has continued to be very strong since Fiscal Year 2015. The 2017 population of the City has been estimated at about 50,460. This represents a 5% growth over the previous year's population which was 47,776. The growth is also evidenced in residential construction. Residential construction permits ended the year stronger than the previous year's total of 427 permits. For the year ending September 30, 2017, the City issued 576 permits. This continues the strong issuance of building permits that first began in Fiscal Year 2013. The economy remains strong and this is also evidenced in the tax base. When both residential and commercial growth is considered, our total tax base increased by 13.8% over the previous year. Our freeze adjusted taxable assessed value this year, as provided by the Collin Central Appraisal District, Dallas Central Appraisal District and Rockwall Central Appraisal District, was $3,325,563,066. The City's growth continues at a rapid pace and an extremely favorable economic environment exists. The City was ranked number 20 in Money Magazine's Top Places to Live in the United States. The National Association of Realtors named Wylie the Second Best Suburb in the U.S. and Realtor.com recognized the fast pace of housing sales in Wylie by naming it the Second Hottest Suburb in the United States. ii BACK TO TABLE OF CONTENTS The City continued its recovery from the two severe hail storms it experienced during the spring of 2016. 80% of buildings throughout Wylie experienced damage with a dollar value of approximately $4 billion in damage. The rebuild and repair process, including the City and its facilities, approached completion. The City's Senior Recreation Center reopened after experiencing significant damage along with other City facilities that had extensive roof damage. Wylie Fire Rescue dispatched several pieces of apparatus and firefighters to assist with hurricane relief along the Texas coast when a hurricane made landfall and caused severe flooding and damage in many cities. Included in this deployment was the City's hovercraft and a boat with six members of the Swift Water Rescue Team. Plans continued for the building of a 7500 student campus of Collin College which will open in 2020. This will significantly increase the daytime population in the City thus making it more appealing to small and mid-size businesses in addition to restaurants and retailers. Long-term financial planning In 2006, the City developed a Long -Range Financial Plan. The plan 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 various bond issues to obtain more favorable interest rates. Certificates of Obligation in the amount of $7,175,000 were sold in Fiscal Year 2017 that will provide funding for new capital assets in the City's water storage and metering systems. Fiscal year 2017 saw the continuation of much needed road improvements that are important to accommodate the growth of the City. A second section of walking trail which allowed connection of two major City streets also opened near the Municipal Complex. As a part of the City's public arts program, a new sculpture was added at the entrance to the Municipal Complex walking trail and two additional pieces are currently being fabricated. Various awards came to the City throughout the year. The security organization SafeWise named Wylie as the ninth Safest City in Texas. In addition Wylie Fire Rescue was awarded the Best Practices recognition from the Texas Fire Chiefs Association. Relevant financial policies During Fiscal Year 2017, the City Council approved the Financial Management Policies and no significant changes were made to the previous policies. Financial 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." 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 2017-18 approved by the City Council reflected a decrease in the property tax rate of $0.0679 per $100 of assessed property valuation. This rate was below the City's calculated effective tax rate and was the sixth consecutive year the Council has decreased the tax rate. BACK TO TABLE OF CONTENTS Awards and Acknowledgements 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 comprehensive annual financial report (CAFR) for the fiscal year ended September 30, 2016. 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 CAFR. 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 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, B. Linda Bantz Finance Director Melissa Beard Assistant Finance Director iv BACK TO TABLE OF CONTENTS Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Wylie Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2016 P Executive Director/CEO v BACK TO TABLE OF CONTENTS Municipal Judge FY 2017 CITY OF WYLIE ORGANIZATIONAL C RT City Attorney City of Wylie Citizens Fire M ayor And City Council City Manager Public Information Office lei Animal i:,:i' i Emergency ii I Utility , 1 i Control '' i Comm :1 i Billing 1 I i : 1 , Parks & Recreation Corporation Wylie Economic Development Corporation Finance Human Resources vi Assistant City Manager Public Services Streets Municipal Utilities Pit Court ' Water/Sewer Purchasing BACK TO TABLE OF CONTENTS Parks & Recreation 4,44, Advisory Boards Commissions Planning ofil Building I Inspections -,: Code Information Enforcement I,'i Technology CITY OF WYLIE, TEXAS PRINCIPAL OFFICIALS September 30, 2017 City Council Eric Hogue, Mayor Keith Stephens, Mayor Pro Tem Diane Culver, Councilmember Jeff Forrester, Councilmember Candy Arrington, Councilmember Dr. Timothy T. Wallis, Councilmember David Dahl, Councilmember City Staff Mindy Manson, City Manager Chris Hoisted, Assistant City Manager Carole Ehrlich, City Secretary Lety Yanez, Human Resources Director Linda Bantz, Director of Finance Anthony Henderson, Police Chief Brent Parker, Fire Chief Tim Porter, City Engineer Mike Sferra, Public Services Director Rachel Orozco, Library Director Renae' 011ie, Director of Development Services Sam Satterwhite, WEDC Director Other Appointed Officials Weaver, LLP, Auditors Abernathy, Roeder, Boyd & Hullett, PC, City Attorney Norton Rose Fulbright US LLP, Bond Counsel FirstSouthwest, A Division of Hilltop Securities, Financial Advisors vii BACK TO TABLE OF CONTENTS BACK TO TABLE OF CONTENTS FINANCIAL SECTION BACK TO TABLE OF CONTENTS BACK TO TABLE OF CONTENTS weave INDEPENDENT AUDITOR'S REPORT Members of the City Council City of Wylie, Texas Report on the Financial Statements We have audited the accompanying 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 the City of Wylie (the City) as of and for the year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. AN INDEPENDENT MEMBER OF WEAVER AND TIDW"ELL, L.L.P. 12221 MERIT DRIVE, SUITE 1400, DALLAS, TX 75251 BAKER TILLY INTERNATIONAL CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS P: 972.490.1970 F.: 972,702,8321 1 BACK TO TABLE OF CONTENTS City of Wylie, Texas Page 2 Opinions In our opinion, the financial statements referred to above 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 fund information of the City, as of September 30, 2017, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison information, and Texas Municipal Retirement System pension schedules on pages 5 through 11, 58 through 60, and 61 through 63, respectively, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other 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 introductory section, combining and individual nonmajor fund financial statements and schedules, and statistical section, are presented for purposes of additional analysis and are not a required part of the financial statements. 2 BACK TO TABLE OF CONTENTS City of Wylie, Texas Page 3 The combining and individual nonmajor fund statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 17, 2018, 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 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards the City's internal control over financial reporting and compliance. Wezweft coa z WEAVER AND TIDWELL, L.L.P. Dallas, Texas January 17, 2018 3 BACK TO TABLE OF CONTENTS 4 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 As management of the City of Wylie, 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, 2017. 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 four of this report. Financial Highlights • The unassigned portion of the General Fund fund balance at the end of the year was $16,281,977 or 44% 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 $9,340,639. 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, 2017, shown on page 21 of this report on the Statement of Revenues, Expenditures, and Changes in Fund Balance. • The assets of the City exceeded its liabilities at the close of the fiscal year ended September 30, 2017, by $225,126,831 (net position). Of this amount, $39,219,524 (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 either committed to or restricted for other purposes. • The City's total net position increased by $22,631,969. The effects of that change can be seen in Table 2. The increase is attributable to increases in revenues, particularly property tax revenues, sales tax revenues and intergovernmental revenues. • The City's governmental funds reported combined ending fund balances of $37,829,549, an increase of $5,494,226 in comparison to the previous year. • Total bonded debt of the City increased by $703,523 during the fiscal year due to payments on bonded debt and the issuance of Certificates of Obligation that will provide funding for new capital assets in the City's water storage and metering systems. • Net position increased in the Utility Fund by $4,310,951 in comparison to the previous year. This was due primarily to the increase in revenue from sewer charges, increased water and sewer impact fee revenue and increases in capital contributions. 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. 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. 5 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 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 discrete 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 twenty-five 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. Proprietary funds financial statements provide the same type of information as the government -wide financial statements, only in more detail. 6 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 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 2017, the City's net position (assets exceeding liabilities) totaled $225,126,831. 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, $174,637,053, or 77.57%, 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, $11,270,254, or 5.01% represents resources that are subject to external restrictions on how they may be used. The unrestricted portion of net position which is $39,219,524 (17.42%) may be used to meet the government's ongoing obligations to citizens and creditors. Current and other assets Capital assets Total Assets Deferred outflows of resources Long term liabilities Other liabilities Total liabilities Deferred inflows of resources Table 1 Condensed Statement of Net Position Governmental Business -type Activities Activities Total 2017 2016 2017 2016 2017 2016 $ 42,432,836 $ 38,353,406 $ 29,107,431 $ 19,403,423 $ 71,540,267 $ 57,756,829 205,850,851 199,112,864 55,604,907 54,204,874 261,455,758 253,317,738 248,283,687 237,466,270 84,712,338 73,608,297 332,996,025 311,074,567 10, 708, 701 8,420,487 99,567,819 3,464, 978 103,032,797 103, 243, 678 4,966,743 108, 210,421 144,419 182,182 Net Position: Net investment in capital assets 131,493,684 120,169,208 Restricted for debt service 820,559 675,565 Restricted for capital projects - - Restricted for economic development 2,992,341 2,345,435 Restricted for tourism 223,937 190,974 Restricted for other 108,295 96,774 Unrestricted 20,176, 356 14, 016,198 865,924 620,466 14, 459, 797 1,792,827 16,252,624 7,749,322 1,460,936 9,210,258 11,574,625 9,040,953 114, 027, 616 5,257,805 119,285,421 110, 993, 000 6,427, 679 117,420,679 13,979 17797 158,398 199,979 43,143, 369 48, 313, 914 7,125,122 5,883,377 19, 043,168 10, 803, 417 174,637,053 820,559 7,125,122 2,992,341 223,937 108,295 39,219,524 168,483,122 675,565 5,883,377 2,345,435 190,974 96,774 24,819,615 Total Net Position $155,815,172 $137,494,154 $ 69,311,659 $ 65,000,708 $ 225,126,831 $202,494,862 Changes in Net Position. The net position of the City increased by $22,631,969 for the fiscal year ended September 30, 2017. Governmental Activities. Governmental activities increased the City's net position by $18,321,018 from the prior year. This was due in part to an increase in ad valorem tax revenues, sales tax revenues and capital leases issued in addition to funds recovered from the City's insurance company. 7 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 Business -type Activities. Net position from business -type activities increased by $4,310,951 from the prior year. Increased utility revenues from the growth of our customer base are partially responsible for this increase in net position. However, increased revenue from sewer charges, increased water and sewer impact fee revenue and increases in capital contributions also played a role in our increase in net position since the prior fiscal year. Table 2 Changes in Net Position Governmental Business -type Activities Activities Total 2017 2016 2017 2016 2017 2016 Revenues: Program revenues: Charges for services $ 6,542,140 $ 6,351,981 $18,169,571 $15,997,794 $ 24,711,711 $ 22,349,775 Operating grants and contributions 364,935 359,928 - - 364,935 359,928 Capital grants and contributions 15,186,815 12,277,481 3,280,520 1,496,700 18,467,335 13,774,181 General revenues: Ad valorem taxes 30,065,957 26,992,416 - - 30,065,957 26,992,416 Sales taxes 7,993,453 7,555,687 - - 7,993,453 7,555,687 Other taxes and fees 2,726,088 2,709,736 - - 2,726,088 2,709,736 Interest 145,377 65,850 135,053 103,521 280,430 169,371 Gain (loss) disposal of capital assets - 96,937 - - 96,937 Miscellaneous 223,012 149,534 172,836 419,698 395,848 569,232 Total revenues 63,247,777 56,559,550 21,757,980 18,017,713 85,005,757 74,577,263 Expenses: General Government 9,460,047 9,547,712 - - 9,460,047 9,547,712 Public Safety 17,893,012 16,665,427 - - 17,893,012 16,665,427 Urban Development 1,179,962 1,012,093 - 1,179,962 1,012,093 Streets 8,044,783 6,941,858 - - 8,044,783 6,941,858 Community Service 7,709,291 7,750,815 - 7,709,291 7,750,815 Interest on long-term debt 2,752,525 3,439,372 - - 2,752,525 3,439,372 Water and sewer operations - 15,334,168 14,250,070 15,334,168 14,250,070 Total expenses 47,039,620 45,357,277 15,334,168 14,250,070 62,373,788 59,607,347 Increase (decrease) in net position before 16,208,157 11,202,273 6,423,812 3,767,643 22,631,969 14,969,916 transfers Transfers 2,112,861 1,911,845 (2,112,861) (1,911,845) - Increase (decrease) in net position 18,321,018 13,114,118 4,310,951 1,855,798 22,631,969 14,969,916 Net position - October 1 137,494,154 124,380,036 65,000,708 63,144,910 202,494,862 187,524,946 Net position - September 30 $155,815,172 $137,494,154 $69,311,659 $65,000,708 $225,126,831 $202,494,862 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, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined fund balances of $37,829,549. 8 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 The General Fund is the main operating fund of the City. At the end of the current fiscal year, unassigned fund balance was $16,281,977. The unassigned fund balance of the General Fund increased by $9,708 during the current fiscal year. The increase was primarily due to an increase in revenues, particularly revenue from ad valorem property taxes. The General Obligation Debt Service Fund had an increase of $147,478 in fund balance. This was due to the increase in ad valorem property tax revenue. These funds are specifically restricted for the payment of debt service. The Capital Projects Fund increased $1,991,333 due to a decrease in expenditures made on capital projects. Other governmental funds' combined fund balances increased $766,191. 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 $19,043,168. This represents an increase of $8,239,751. This is largely attributable to the sale of Certificates of Obligation that will provide funding for new capital assets in the City's water storage and metering systems. It is also attributable to the increases in water and sewer sale revenues. This year's operating income was $1,631,473. This increase of $627,793 from last year's operating income is attributable to a slight increase in water sale revenue and a significant increase in sewer sale revenue. General Fund Budgetary Highlights. In FY2017, the General Fund expenditure budget was increased by $3,411,810 over the 2016 budget. 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 $2,480,818 or 6.52% In the General Fund, the actual revenue received in comparison to the final budget was over by $786,844. This positive variance is most noticeable in licenses and permits and service fees revenue. General Fund expenditures had a final budget to actual positive variance of $2,244,086 prior to other financing sources/uses. This amount is attributable to intentional savings made by all departments. Personnel savings due to turnover and unfilled vacancies were also a factor. 9 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 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, 2017, amounts to $261,455,758 (net of accumulated depreciation). The investment in capital assets includes land, buildings, improvements other than buildings, machinery and equipment, and construction in progress. The total increase in the City's investment in capital assets for the current year was 3.2%. Asset Table 3 Capital Assets at Year-end Net of Accumulated Depreciation (000's) Governmental Activities 3usiness-Type Activities Total 2017 2016 2017 2016 2017 2016 Land $ 38,113 $ 36,676 $ 112 $ 112 $ 38,225 $ 36,788 Other non -depreciable asset 929 796 - 929 796 Buildings 37,282 38,835 3,195 3,324 40,477 42,159 Improvements 119,209 107,550 51,140 49,746 170,349 157,296 Machinery and equipment 7,479 7,186 877 899 8,356 8,085 Construction in progress 2,839 8,070 281 124 3,120 8,194 $ 205,851 $ 199,113 $ 55,605 $ 54,205 $ 261,456 $ 253,318 Additional information on the City's capital assets can be found in the notes to the financial statements on pages 41-42. Debt Administration. At the end of the current fiscal year, the City of Wylie had total bonded debt outstanding of $96,541,444, all of which is backed by the full faith and credit of the City. Type of Debt Table 4 Outstanding Debt at Year End (000's) Governmental Activities Business -Type Activities Total 2017 2016 2017 2016 2017 2016 General Obligation $ 72,830 $ 77,140 $ 4,945 $ 5,315 $ 77,775 $ 82,455 Combination Tax & Revenue 1,165 1,850 7,175 370 8,340 2,220 Contractual Obligations 1,260 1,325 - 1,260 1,325 Unamortized premium (discount' 8,336 9,173 830 665 9,166 9,838 Total $ 83,591 $ 89,488 $ 12,950 $ 6,350 $ 96,541 $ 95,838 10 BACK TO TABLE OF CONTENTS City of Wylie, Texas Management's Discussion and Analysis September 30, 2017 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 Aa2 AA Certificates of obligation Aa2 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 43-47. Economic Factors and Next Year's Budgets and Rates During FY2017, 576 building permits were issued. Fast paced growth continues to be the predominant characteristic of the City. After the slowdown in growth that reflected the then -current economic conditions, FY 2013 began to show signs of improvement. The growth rate has continued to be strong since FY2015 and, as rapid growth continues, the upward trend in property values remains evident. Freeze -adjusted taxable property values showed an increase of $451,250,048, or 13.57%, from FY2017 to FY2018. Our growth pattern is also projected to continue into FY2018. However, as is the City's pattern, fiscal conservatism continues to play a major role in the development of the FY2018 operating budget. In FY2018, General Fund revenues and expenditures are budgeted to increase by 4.8% and 6.2% prior to other financing sources and transfers out, respectively, over FY2017 revenues and expenditures. This will provide a 30% estimated fund balance at FY2018 year-end, which exceeds the goal of 25%. Utility Fund operating revenues are budgeted to increase by 8.5% from FY2017 revenues and operating expenses were projected to increase by 12.7% from FY2017. The City had an updated study of water and sewer rates performed by an outside consultant in FY2017. 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. Therefore, in the Utility Fund, water and sewer rates were adjusted for the 2018 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. In FY2013 the tax rate was reduced $0.01, and then in FY2014 and FY2015 the tax rate was reduced another $0.005 each year. In FY2016,the tax rate was again reduced $0.01 and FY2017 saw a reduction of $0.02. The FY2018 tax rate was reduced $0.0679 marking the sixth consecutive year the Council has decreased the tax rate. 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 BACK TO TABLE OF CONTENTS 12 BACK TO TABLE OF CONTENTS BASIC FINANCIAL STATEMENTS 13 BACK TO TABLE OF CONTENTS 14 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2017 Primary Government EXHIBIT A-1 Governmental Business -type Component ASSETS Activities Activities Total Unit Cash and cash equivalents $ 38,412,068 $ 18,949,779 $ 57,361,847 $ 886.200 Receivables (net of allowance for uncollectibles) 3,835,872 2,962,955 6,798,827 889.450 Inventories 156,872 69,575 226,447 8,329,086 Prepaid items - - 2,000 Restricted assets: Cash and cash equivalents 28,024 5,521,961 5,549,985 Receivables 1,603,161 1,603,161 - Capital assets (net of accumulated depreciation): Land 38,112,914 112,045 38,224,959 Other non -depreciable assets 928,981 928,981 - Construction in progress 2,839,190 281,425 3,120,615 - Buildings 37,282,457 3,194,667 40,477,124 - Improvementotherthanbuildings 119,208,984 51,140,048 170,349,032 - Machinery and equipment 7,478,325 876,722 8,355,047 - Total assets 248,283,687 84,712,338 332,996,025 10,106,736 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on refunding 3,761,719 172,647 3,934,366 Pensions 6,946,982 693,277 7,640,259 Total deferred outflows of resources LIABILITIES Accounts payable and other current liabilities Accrued interest payable Due to other governments Liabilities payable from restricted assets Unearned revenue Non current liabilities: Due within one year Due in more than one year Total liabilities 10,708,701 865,924 11,574,625 1,911,475 1,358,946 3,270,421 408,275 68,888 477,163 94,204 94,204 364,993 364,993 1,051,024 1,051,024 126,847 126.847 162,670 4,848 216,348 6,967,067 697,955 7,665,022 1,006,687 92,600,752 13,761,842 106,362,594 3,559,066 103,032,797 16,252,624 119,285,421 4,949,619 DEFERRED INFLOWS OF RESOURCES Pensions 144,419 13,979 158,398 1,989 Total deferred inflows of resources 144,419 13,979 158,398 1,989 NET POSITION Net investment in capital assets Restricted for: Debt service Capital projects Economic development Tourism Other Unrestricted Total net position The accompanying notes to the basic financial statements are an integral part of this statement. 15 131,493,684 43,143,369 174,637,053 820,559 820,559 7,125,122 7,125,122 2,992,341 - 2,992,341 223,937 - 223,937 108,295 108,295 20,176,356 19,043,168 39,219,524 5,281,975 155,815,172 $ 69,311,659 $ 225,126,831 $ 5,281,975 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2017 Function/Programs Primary Government Governmental activities: General government Public safety Urban development Streets Community service Interest on long-term debt Total governmental activities Business -type activities: Utility Total business -type activities Total primary government Component unit: Wylie Economic Development Corp Total component units Expenses $ 9,460,047 17, 893, 012 1,179, 962 8,044,783 7,709,291 2,752,525 Charges for Services $ 2,887,799 1,682,035 1,589,740 382,566 47,039,620 6,542,140 Program Revenues Operating Grants and Contributions 15, 334,168 18,169, 571 15, 334,168 18,169, 571 $ 62,373,788 $ 24,711,711 $ $ 2,534,632 $ 129,852 $ $ 2,534,632 $ 129,852 $ General revenues: Ad valorem taxes Sales taxes Franchise taxes Unrestricted investment earnings Miscellaneous income Gain on disposal of assets Transfers Total general revenues and transfers Change in net position Net position - Beginning of year Net position - Ending The accompanying notes to the basic financial statements are an integral part of this statement. 16 BACK TO TABLE OF CONTENTS 343,365 21,570 Capital Grants and Contributions 4,503,651 10, 683,164 364,935 15,186, 815 3,280,520 3,280,520 364,935 $ 18, 467, 335 EXHIBIT A-2 Net (Expense) Revenue and Changes in Net Position Governmental Business -type Activities Activities $ (6,572,248) $ (15,867,612) 409,778 (3,541,132) 3,378,009 (2,752,525) $ (24, 945, 730) Total Component Unit $ (6,572,248) $ (15, 867, 612) 409,778 (3,541,132) 3,378,009 (2,752,525) (24, 945, 730) 6,115,923 6,115,923 6,115,923 6,115,923 (24,945,730) $ 6,115,923 $ (18,829,807) $ $ - $ (2,404,780) - $ $ - $ (2,404,780) 30,065,957 - 30,065,957 - 7,993,453 - 7,993,453 2,627,376 2,726,088 2,726,088 145,377 135,053 280,430 8,672 223,012 172,836 395,848 - - 672,348 2,112, 861 (2,112, 861) - 43,266,748 (1,804,972) 41,461,776 3,308,396 18,321,018 4,310,951 22,631,969 903,616 137,494,154 65, 000, 708 202, 494, 862 4,378,359 $ 155,815,172 $ 69,311,659 $ 225,126,831 $ 5,281,975 17 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BALANCE SHEET -GOVERNMENTAL FUNDS SEPTEMBER 30, 2017 ASSETS Cash and cash equivalents Receivables (net of allowance for uncollectibles): Ad valorem taxes Franchise taxes Sales taxes Accounts Other Inventories, at cost Total assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES: Accounts payable Other payables and accruals Due to other governments Unearned revenue Total liabilities DEFERRED INFLOWS OF RESOURCES: Unavailable resources Total deferred inflows of resources FUND BALANCES: Nonspendable Inventory Restricted Debt service Capital projects Economic development Municipal court Tourism Law enforcement Committed Park acquisition and improvement Fire training Fire development Public arts Assigned Law enforcement Streets Public safety building renovation Unassigned Total fund balances Total liabilities, deferred inflows of resources, and fund balances The accompanying notes to the basic financial statements are an integral part of this statement. 18 BACK TO TABLE OF CONTENTS General Fund General Obligation Debt Service $ 19,738,782 $ 912,683 256,475 1,237,082 937,661 376,646 435,140 156,872 107,468 $ 23,138,658 $ 1,020,151 1,323,880 $ 480,119 94,204 1,898,203 1,459,776 1,459,776 156,872 44,107 413,504 28,008 60,658 2,795,553 16,281,977 19,780,679 86,808 86,808 933,343 933,343 $ 23,138,658 $ 1,020,151 Capital Projects Fund $ 11,966,692 $ 11,966,692 $ 24,379 1,051,024 1,075,403 10,891,289 10,891,289 $ 11,966,692 Non major Governmental Funds Total Governmental Funds 5,821,935 $ 38,440,092 - 363,943 - 1,237,082 463,365 1,401,026 - 376,646 22,035 457,175 - 156,872 6,307,335 $ 42,432,836 $ 48,251 34,846 83,097 $ 1,396,510 514,965 94,204 1,051,024 3,056,703 1,546,584 1,546,584 156,872 208,683 1,142,026 10,891,289 2,992,341 2,992,341 63,234 63,234 223,937 223,937 954 45,061 507,274 507,274 142,443 142,443 2,085,372 2,085,372 - 413,504 - 28,008 - 60,658 2,795,553 16, 281, 977 6,224,238 37,829,549 6,307,335 $ 42,432,836 19 BACK TO TABLE OF CONTENTS EXHIBIT A-3 CITY OF WYLIE, TEXAS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2017 EXHIBIT A-4 Total fund balance-govemmental funds balance sheet $ 37,829,549 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. 205,850,851 Deferred losses on refunding are reported as deferred outflows of resources in the government -wide statement of net position. 3,761,719 Revenues earned but not available within sixty days of the fiscal year-end are not recognized as revenue in the fund financial statements. 1,546,584 Deferred outflows of resources ($6,946,982) related to the City's net pension liability result in an increase in net position in the government -wide financial statements while deferred inflows ($144,419) result in a decrease in net position. 6,802,563 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. (408,275) 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. (99,567,819) NET POSITION OF GOVERNMENTAL ACTIVITIES - statement of net position $ 155,815,172 The accompanying notes to the basic financial statements are an integral part of this statement. 20 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS EXHIBIT A-5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 General Non major Total Obligation Debt Capital Projects Governmental Governmental General Fund Service Fund Funds Funds REVENUES Ad valorem taxes $ 22,067,571 $ 7,995,077 $ - $ $ 30,062,648 Sales taxes 5,283,769 - - 2,709,684 7,993,453 Franchise fees 2,686,550 - - 2,686,550 Licenses and permits 1,130,011 - 1,057,810 2,187,821 Intergovernmental 861,326 - 3,446,091 360,841 4,668,258 Service fees 3,647,677 - - 769,287 4,416,964 Court fees 557,320 - - 25,098 582,418 Development fees - - - 969,365 969,365 Interest income 81,243 8,665 37,361 18,108 145,377 Miscellaneous income 289,487 - - 20,617 310,104 Total revenues 36,604,954 8,003,742 4,541,262 EXPENDITURES Current: General government 10,677,430 - Public safety 18,089,087 - Urban development 1,270,481 - Streets 3,070,133 - Community service 4,255,423 - Capital outlay - Debt service: Principal - 4,750,000 Interest and fiscal charges 3,106,264 Total expenditures 37,362,554 7,856,264 3,493,929 3,493,929 4,873,000 54,022,958 10,677,430 101,066 18,190,153 1,270,481 3,070,133 4,104, 216 8,359,639 3,493,929 310,000 5,060,000 75,050 3,181,314 4,590,332 53,303,079 Excess (Deficiency) of revenues under expenditures (757,600) 147,478 1,047,333 282,668 719,879 OTHER FINANCING SOURCES (USES) Transfers in 2,147,861 Transfers out (944,000) Capital leases issued 1,130,553 Proceeds from sale of property 86,034 Insurance recovery 926,376 944,000 Total other financing sources (uses) 3,346,824 - 944,000 Net change in fund balances 2,589,224 147,478 1,991,333 Fund balances October 1, 2016 17,191,455 785,865 8,899,956 Fund balances September 30, 2017 $ 19,780,679 $ 933,343 $ 10,891,289 386,000 3,477, 861 (421,000) (1,365,000) 1,130, 553 86,034 518,523 1,444, 899 483,523 4,774,347 766,191 5,494, 226 5,458,047 32,335,323 6,224,238 $ 37,829,549 The accompanying notes to the basic financial statements are an integral part of this statement. 21 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS RECONCILIATON OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2017 Net change in fund balances- total govemmental funds. Amounts reported for govemmental activities in the statement of activities are different because: EXHIBIT A-6 $ 5,494,226 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 as depreciation expense. 6,859,820 Depreciation expense on capital assets is reported in the statement of activities but does not require the use of current financial resources. Therefore, depreciation expense is not reported as expenditures in the governmental funds. (9,160,247) Disposal of capital assets decreases net position in the govemment-wide financial statements and gets netted with the proceeds of the sale that is recorded at the fund level statements. (98,459) 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 activities 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 of the following items: o Capital leases issued ($1,130,553) o Repayments $5,297,819 o Amortization of premium on bonds, $836,719 o Amortization of deferred loss on refunding, ($398,103) 4,605,882 GASB 68 requires certain expenditures to be de -expended to account for the changes in pension liabilities, and deferred inflows/outflows. There was a increase in pension liabilities of ($1,048,026), a decrease in deferred inflows of $37,763, and a increase in deferred outflows of $2,686,316. 1,676,053 Current year changes in accrued interest payable does not require the use of current financial resources; and therefore, are not reported as expenditures in governmental funds. (975) Current year changes in the long-term liability for compensated absences do not require the use of current financial resources; and therefore, are not reported as expenditures in governmental funds. (280,100) Governmental funds do not recognize assets contributed by developers. However, in the 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. 9,136,873 Certain revenues in the government -wide statement of activities that do not provide current financial resources are not reported as revenue in the governmental funds. 87,945 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES - statement of activities $ 18,321,018 The accompanying notes to the basic financial statements are an integral part of this statement. 22 BACK TO TABLE OF CONTENTS 23 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2017 ASSETS Current assets Cash and cash equivalents Accounts receivables (net of allowances for uncollectibles) Other receivables Inventories, at cost Restricted assets Cash and cash equivalents Accounts receivable Enterprise Fund Utility Fund $ 18,949,779 2,744,026 218,929 69,575 5,521,961 1,603,161 Total current assets 29,107,431 Non-current assets Capital assets: Land 112,045 Buildings 3,889,427 Waterworks system 42,848,473 Sewer system 36,365,864 Machinery and equipment 1,996,908 Construction in progress 281,425 Accumulated depreciation (29,889,235) Total capital assets (net of accumulated depreciation) 55,604,907 Total non-current assets 55,604,907 Total assets 84,712,338 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on refunding 172,647 Pensions 693,277 Total deferred outflows of resources 865,924 The accompanying notes to the basic financial statements are an integral part of this statement. 24 BACK TO TABLE OF CONTENTS EXHIBIT A-7 Enterprise Fund Utility Fund LIABILITIES Current liabilities: Accounts payable $ 1,178,652 Other payables and accruals 180,294 Compensated absences payable - current 82,955 General obligation bonds payable - current 615,000 Accrued interest payable 68,888 Payable from restricted assets Customer deposits 364,993 Total current liabilities 2,490,782 Non-current liabilities: Compensated absences payable General obligation bonds payable Combination bonds - tax and revenue Net pension liability 36,657 4,330,000 8,005,412 1,389,773 Total noncurrent liabilities 13,761,842 Total liabilities 16,252,624 DEFERRED INFLOWS OF RESOURCES Pensions Total deferred inflows of resources 13,979 13,979 NET POSITION Net investment in capital assets 43,143,369 Restricted for construction 7,125,122 Unrestricted 19,043,168 Total net position $ 69,311,659 25 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 EXHIBIT A-8 Enterprise Fund Utility Fund OPERATING REVENUES Water $ 7,682,787 Sewer 8,639,550 Penalties 183,002 Water taps 61,249 Sewer taps 21,953 Reconnect fees 34,117 Total operating revenues 16,622,658 OPERATING EXPENSES Water purchases 4,690,662 Sewer treatment 4,267,986 Utility administration 322,251 Water department 1,666,998 Sewer department 602,891 Utility billing 416,393 Engineering 411,489 Combined services 47,294 Other 406,359 Depreciation and amortization 2,158,862 Total operating expenses 14,991,185 Operating income 1,631,473 NON-OPERATING REVENUES (EXPENSES) Investment revenue Miscellaneous income Water and sewer impact fee revenue Interest expense Total non-operating revenues (expenses) Net income before transfers and contributions TRANSFERS AND CONTRIBUTIONS Capital contributions Transfers out Total transfers and contributions Change in net position Net position, October 1 Net position, September 30 The accompanying notes to the basic financial statements are an integral part of this statement. 26 BACK TO TABLE OF CONTENTS 135,053 172,836 1,546,913 (342, 983) 1,511,819 3,143, 292 3,280,520 (2,112, 861) 1,167, 659 4,310,951 65, 000, 708 $ 69,311,659 CITY OF WYLIE, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 EXHIBIT A-9 Enterprise Fund Utility Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers $ 16,573,323 Cash payments to employees for services (1,813,950) Cash payments to other suppliers for goods and services (10,692,626) Net cash provided by operating activities 4,066,747 CASH FLOWS FROM NON -CAPITAL FINANCING ACTIVITIES Transfers to other funds Net cash used in non -capital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal and interest paid Acquisition or construction of capital assets Water and sewer impact fee revenue Net cash provided by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends on investments Net cash provided by investing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year RECONCILIATION TO STATEMENT OF NET POSITION Cash and cash equivalents Restricted cash and cash equivalents Total cash and cash equivalents (2,112,861) (2,112,861) 6,333,897 (315,103) 1,546,913 7,565,707 135,053 135,053 9,654,646 14,817,094 24,471,740 18, 949, 779 5,521,961 $ 24,471,740 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income $ 1,631,473 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and amortization 2,158,862 Miscellaneous income 172,836 Pension expense 1,283,793 Effects of changes in assets and liabilities: Decrease (increase) in receivables (212,051) Decrease (increase) in inventories (2,246) Decrease (increase) in restricted receivables 164,935 Decrease (increase) in deferred outflows (1,423,271) Increase(decrease) in deferred inflows (3,818) Increase (decrease) in accounts payable 308,653 Increase (decrease) in other payables and accruals (6,553) Increase (decrease) in compensated absences 4,254 Increase (decrease) in customer deposits (10,120) Total adjustments 2,435,274 Net cash provided by operating activities $ 4,066,747 NONCASH ITEMS Developer contributions of capital assets $ 3,280,520 The accompanying notes to the basic financial statements are an integral part of this statement. 27 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 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 equity, 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, 2017. 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 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. 28 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED B. Financial Reporting Entity — Continued Blended Component Unit The Wylie 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 Corporation, which is financed with a voter -approved half -cent sales tax, 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 City's (thus the City has operational responsibility for the 4B Corporation). All of the 46 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 WEDC 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 WEDC, which is financed with a voter -approved half -cent City sales 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 September 30 year-end. Under a contract with the WEDC, the financial, budget, treasury and personnel functions of the WEDC are integrated with the City. All of WEDC's 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 activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely on fees and charges for support. Additionally, 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 of a functional category (Public Safety, Urban Development, etc.) or program are offset by program revenues. Direct expenses are those that are clearly identifiable with specific function or program. Program revenues include: a) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or program, b) grants and contributions that are restricted to meeting the operational requirements of a particular function or program, or c) grants and contributions that are restricted to meeting the capital requirements of a 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. 29 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — 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, liabilities, revenues or expenditures/expenses of either fund category for the governmental and enterprise combined) for the determination of 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 section of the financial statements. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. 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 resources 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 set 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 as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. The governmental fund financial statements follow the accounting set forth by the Governmental Accounting Standards Board. Property taxes, franchise fees, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues 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. 30 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — 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 position, rather than on net income determination. The following is a description of the major Governmental Funds of the City: a. The General Fund 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 expenditures, 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. c. 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 designated for promoting economic development within the City by developing, implementing, providing and financing park and recreation projects. b. Parks Acquisition and Improvement Fund accounts for the development and improvement of City parks. c. Fire Training Center Fund accounts for First Responder fees specifically designated for the construction of the Fire Training Center. d. Fire Development Fees Fund accounts for contributions specifically designated for use of the fire department. e. Municipal Court Technology Fund accounts for court fines specifically designated for improvements in court technology. f. Municipal Court Building Security Fund accounts for court fines specifically designated for additions/improvements to court security. g. Hotel Tax Fund accounts for occupancy taxes charged to hotels. 31 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation — Continued h. Recreation Fund accounts for fees charged for recreational services. i. Federal Seizure Fund accounts the City's share of forfeiture proceeds at the federal level and is restricted for law enforcement additions/improvements only. j. Judicial Efficiency Fund accounts court fines specifically restricted to improving the efficiency of the administration of justice. k. Truancy Court Fund accounts for court fines designated for the efficiency of Juvenile Court truancy cases. 1. 4B Debt Service Funds account for the accumulation of resources to be used for the payment of principal and interest on the 4B Sales Tax Revenue Bonds — Series 1996 and 2005. Governmental funds with legally adopted annual budgets include the General Fund, the General Obligation Debt Service Fund, two (2) 4B Debt Service Funds, 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 income, financial position, and changes in cash flows. All assets and liabilities associated with a proprietary fund's activities are included on its statement of net 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 earned, expenses incurred, or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The following is a description of the major proprietary fund of the City: The Utility Fund is used to account for the operations of the water distribution system, wastewater pumping stations and collection 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 less 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, agencies, counties, cities, and other political 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 are (A) guaranteed or insured by the Federal Deposit Insurance Corporation, 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. 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. 32 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED F. Inventories and Prepaid Items Inventory is valued at cost (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 balance, 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 or market. Prepaid balances are for payments made by the City for which benefits extend beyond September 30, 2017, and the non -spendable fund balance has been recognized to signify that a portion of fund balance is not available for other subsequent expenditures. G. Receivables and Payables Activity between funds that are representative of lending/borrowing 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 interfund loans) or "advances to/from other funds" (Le. the non-current portion of interfund loans). 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 funds, as reported in the fund financial statements, 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 of an allowance for uncollectibles. 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 bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the 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. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) 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 initial, individual cost of more than $15,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost. 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. 33 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED I. Capital Assets — Continued Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business -type activities is included as part of the capitalized value of the assets constructed. Capital assets of the primary government, as well as the component units, 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 J. Compensated Absences It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. A percentage of accrued sick leave is payable on a longevity basis at the time of termination. All vacation and sick leave is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result 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 activities, business -type activities, 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 method, which approximates the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Losses 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 statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. L. Pensions 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 (TMRS) and additions to/deductions from the City's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 34 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED L. Pensions — Continued Information regarding the City's Total Pension Liability is obtained from TMRS through a report prepared for the City by TMRS consulting actuary, Gabriel Roeder Smith & Company, in compliance with Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions. M. Deferred Outflows/Inflows of Resources In addition to assets and liabilities, the statement of financial position and/or balance sheet will sometimes report a separate section for deferred outflows and deferred inflows of resources. Deferred outflows of resources represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting as deferred outflows: Deferred Loss 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 of the life of the refunded or refunding debt. Pensions — these deferred outflows result from pension contributions after the measurement date (deferred and recognized in the following fiscal year) and/or differences in projected and actual earnings on pension assets (deferred and amortized over a closed five year period). Deferred inflows of resources represent the acquisition of net position/fund balance 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 on the government -wide statement of position and unavailable tax revenues at the fund level. N. Fund Equity 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 Nonspendable, 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: Nonspendable 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) 35 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED N. Fund Equity — Continued 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). 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. 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. 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, 2017: Municipal court Law enforcement $ 63,234 45,061 Total $ 108,295 O. Subsequent Events The City has evaluated all events or transactions that occurred after September 30, 2017 up through January 17, 2018, the date the financial statements were issued. During this period, there were no subsequent events requiring disclosure. NOTE 2. CASH AND INVESTMENTS At year end, the carrying amount of the City's deposits was $33,876,350 and the bank balance was $34,078,747. All of the bank balance was covered by federal deposit insurance and collateralized by the pledging financial institution's City's safekeeping account at the Federal Reserve. 36 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 2. CASH AND INVESTMENTS - CONTINUED Cash and investments as of September 30, 2017 consist of and are classified in the accompanying financial statements as follows: Statement of net position: Primary Government Cash and cash equivalents $ 57,361,847 Restricted cash and cash equivalents 5,549,985 Total Primary Government 62,911,832 Component Unit Cash and cash equivalents 886,200 Total cash and investments $ 63,798,032 Cash on hand $ 35,425 Deposits with financial institution 33,876,350 Investments 29,886,257 Total cash and investments $ 63,798,032 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. 37 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 2. CASH AND INVESTMENTS — CONTINUED Disclosures relating to interest rate risk — Continued As of September 30, 2017, the City had the following investments: Weighted Average Investment Type Amount Maturity TexPool $ 14,678,807 34 Days TexStar 15,207,450 28 Days $ 29,886,257 Disclosures 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 is the minimum rating required by (where applicable) the Public Funds Investment Act, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investment type. Minimum Rating as Legal of Year Investment Type Amount Rating End TexPool $ 14, 678, 807 N/A AAA -m TexStar 15,207,450 N/A AAA -m $ 29, 886, 257 Concentration of credit risk The City's investment policy does not allow for an investment in any one 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 event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, 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 deposits 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 market value of the pledged securities in the collateral pool must equal at least the bank balance less the FDIC insurance at all times. 38 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 2. CASH AND INVESTMENTS – CONTINUED Custodial credit risk – 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 Measurement 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 (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date. • Level 2 inputs are inputs—other than quoted prices included within Level 1—that are observable for an asset or liability, either directly or indirectly. • Level 3 inputs are unobservable inputs for an asset or liability. The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. If a 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 hierarchy, 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, 2017 the City deposits with financial institutions in excess of federal depository insurance limits were fully collateralized. The City is a voluntary participant in TexPool. The State Comptroller of Public Accounts exercises responsibility over TexPool. Oversight includes the ability to significantly influence operations, designation of management, 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 TexPool. TexPool operates in a manner consistent with the SEC's RuIe2A7 of the Investment Company Act of 1940. TexPool uses amortized cost rather than the market value to report net assets to compute share prices. Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares. TexStar is administered by First Southwest Asset Management, Inc. and JPMorgan Chase. Together these organizations bring to the TexStar program the powerful partnership of two leaders in financial services with a proven and noted track record in local government investment pool management. TexStar is a local government investment pool created under the Interlocal Cooperation Act specifically tailored to meet Texas state and local government investment objectives of preservation of principal, daily liquidity, and competitive yield. TexStar uses amortized costs rather than market 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. 39 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 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 100% of estimated market value and certified by the Appraisal Review Board. The assessed value upon which the tax year 2016 levy was based was $3,517,899,402. Taxes are due on October 1 and are delinquent after the following January 31. The City is permitted by Article XI, Section 5 of the State of Texas Constitution to levy taxes up to $2.50 per $100 of assessed valuation for general governmental services, including the payment of principal and interest on general obligation long-term debt. The combined tax rate to finance general governmental services including the payment of principal and interest on long-term debt for the year ended September 30, 2017 was 85% per $100 of assessed valuation. In Texas, countywide central appraisal districts are required to assess all property within the appraisal district on the basis of 100% 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. However, if the effective tax rate, excluding tax rates for bonds and other contractual obligations, adjusted for new improvements, exceeds the rate for the previous year by more than 8%, qualified voters of the City may petition for an election to determine whether to limit the tax rate to no more than 8% above the tax rate of the previous year. NOTE 4. RECEIVABLES Year-end receivables balances for the government's individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: Governmental Funds Receivables Property taxes Franchise taxes Sales taxes Accounts Other Governmental Activities General Non Major Obligation Governmental General Debt Service Funds $ 341,843 $ 145,569 1,237,082 937,661 593,866 477,860 - Gross receivables 3,588,312 145,569 Less: allowance (345,308) (38,101) Net total receivables $ 3,243,004 $ 107,468 Total Business -Type Utility $ $ 487,412 $ 1,237,082 - 463,365 1,401,026 - 593,866 3,939,419 22,035 499,895 219,997 485,400 4,219,281 4,159,416 (383,409) (1,196,461) $ 485,400 $ 3,835,872 $ 2,962,955 The Enterprise Fund accounts receivable balance includes unbilled charges for services rendered of $1,629,786 at September 30, 2017. Receivables in the discretely presented component unit consist of $463,365 of sales taxes receivable due from the State and $426,015 in loans receivable from private businesses, and $70 of other. 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 be forgiven. 40 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 5. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2017 was as follows: Primary Government Beginning Ending Balance Increases Decreases Transfers Balance Governmental activities: Capital assets not being depreciated: Land $ 36,676,310 $ 1,436,604 $ - $ - $ 38,112,914 Other non -depreciable assets 795,937 - 133,044 928,981 Construction in progress 8,070,384 4,618,773 (42,863) (9,807,104) 2,839,190 Total capital assets, not being depreciated 45,542,631 6,055,377 (42,863) (9,674,060) 41,881,085 Capital assets being depreciated: Buildings 49,259,691 25,424 - - 49,285,115 Improvements other than buildings 178,187,941 8,247,039 - 9,674,060 196,109,040 Machinery and equipment 13,553,793 1,668,853 (372,017) 14,850,629 Total capital assets being depreciated 241,001,425 9,941,316 (372,017) 9,674,060 260,244,784 Less accumulated depreciation for: Buildings (10,425,082) (1,577,576) (12,002,658) Improvements other than buildings (70,637,833) (6,262,223) (76,900,056) Machinery and equipment (6,368,277) (1,320,448) 316,421 (7,372,304) Total accumulated depreciation (87,431,192) (9,160,247) 316,421 - (96,275,018) Total capital assets being depreciated, net 153,570,233 781,069 (55,596) 9,674,060 163,969,766 Governmental activities capital assets, net $ 199,112,864 $ 6,836,446 $ (98,459) $ - $ 205,850,851 Beginning Ending Balance Increases Decreases Transfers Balance Business -type activities: Capital assets not being depreciated: Land $ 112,045 $ - $ $ $ 112,045 Construction in progress 123,680 157,745 281,425 Total capital assets, not being depreciated 235,725 157,745 393,470 Capital assets being depreciated: Buildings 3,889,427 - 3,889,427 Water system 41,955,108 893,365 42,848,473 Sewer system 33,978,709 2,387,155 - - 36,365,864 Machinery and equipment 1,839,206 157,702 - - 1,996,908 Total capital assets being depreciated 81,662,450 3,438,222 85,100,672 Less accumulated depreciation for: Buildings (565,112) (129,648) (694,760) Water system (13,203,361) (1,031,712) (14,235,073) Sewer system (12,984,440) (854,776) (13,839,216) Machinery and equipment (940,388) (179,798) (1,120,186) Total accumulated depreciation (27,693,301) (2,195,934) - - (29,889,235) Total capital assets being depreciated, net 53,969,149 1,242,288 - - 55,211,437 Business -type activities capital assets, net $ 54,204,874 $ 1,400,033 $ - $ - $ 55,604,907 41 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 5. CAPITAL ASSETS - CONTINUED Depreciation expense was charged to functions/programs of the primary government as follows: Governmental Activities: General government Public safety Streets Community service Total depreciation expense - governmental activities Business -type activities: Water and Sewer Construction Commitments The City has active construction projects as of September 30, 2017. construction, park improvements, and drainage improvements. Commitments for construction in progress are composed of the following: Project Water Meter Replacements Total Funding Source (A) Project Budget Appropriation $ 5,250,000 $ 5,250,000 (A) Funded by Tax and Revenue Certificates of Obligation $ 1,085,476 1,199, 958 5,149, 013 1,725,800 $ 9,160,247 $ 2,195, 934 The projects include Spent -to -date $ - NOTE 6. TRANSFERS AND INTERFUND RECEIVABLES AND PAYABLES Remaining Commitment $ 5,250,000 $ 5,250,000 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 General Fund Nonmajor governmental funds General Fund Capital Projects Fund Transfer Out Utility Fund Nonmajor governmental funds Nonmajor governmental funds General Fund Amount Purpose $ 2,112,861 To cover indirect costs associated with Utility Fund operations 386,000 To 4B Sales Tax Fund to close-out the Rec Center Fund 35,000 To Public Arts Fund to supplement costs associated with annual arts festivals 944,000 To transfer money for construction of streets Total $ 3,477,861 42 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 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: Deferred inflows of resources: Property taxes Court fines Franchise fees Total General General Obligation Capital Fund Debt Service Projects Fund Total $ 212,707 $ 86,808 $ - $ 299,515 220,939 - 220,939 1,026,130 - 1,026,130 $ 1,459,776 $ 86,808 $ - $ 1,546,584 Unearned revenue: Advance construction payment $ - $ - $ 1,051,024 $ 1,051,024 Total $ - $ - $ 1,051,024 $ 1,051,024 NOTE 8. LONG-TERM DEBT General Obligation Bonds, Certificates of Obligation and Contractual Obligations The City of Wylie issues general obligation bonds, certificates of obligation bonds, and contractual obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business -type activities. These issues are direct obligations and pledge the full faith and credit of the City. Final Interest Business - General Obligation Bonds Maturity Rates Governmental Type $4,815,000 Series 2007 Improvements and Refunding 2020 4.75 - 5.25% $ 935,000 $ $38,625,000 Series 2008 Improvements 2028 4.00 - 5.50% 1,825,000 $10,160,000 Series 2010 Refunding 2028 2.00 - 4.00% 7,235,000 805,000 $7,005,000 Series 2012 Refunding 2029 2.00 - 3.25% 6,620,000 $7,400,000 Series 2013 Refunding 2029 1.50 - 3.00% 5,995,000 $21,240,000 Series 2015 Refunding 2027 2.00 - 5.00% 20,110,000 $34,250,000 Series 2016 Refunding 2028 2.00 - 5.00% 30,110,000 4,140,000 Total General Obligation Bonds $ 72,830,000 $ 4,945,000 43 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 8. LONG-TERM DEBT — CONTINUED General Obligation Bonds, Certificates of Obligation and Contractual Obligations - Continued Final Combination Tax and Revenue Bonds Maturity $15,000,000 Series 2008 Improvements $525,000 Series 2010 Improvements $7,175,000 Series 2017 Improvements 2028 2025 2025 Interest Rates Business - Governmental Type 4.10-5.50% $ 2.00 - 4.00% 2.00 - 4.00% 710,000 $ 455,000 7,175, 000 Total Combination Tax and Revenue Bonds $ 1,165,000 $ 7,175,000 Final Contractual Obligations Maturity $1,565,000 Series 2012 Improvements Interest Rates Business - Governmental Type 2032 2.00 - 3.25% $ 1,260,000 $ Total Contractual Obligations $ 1,260,000 $ Changes in Long-term Liabilities: A summary of long-term debt transactions, including current portion, for the year ended September 30, 2017, is as follows: Governmental activities: General obligation bonds Combination tax and revenue bonds Contractual obligations Unamortized bond premium (discount) Total bonds payable Capital leases Compensated absences Net pension liability Total governmental activities Beginning Balance $ 77,140,000 1,850,000 1,325,000 9,172, 750 89,487,750 1,741,957 12,013,971 Amount Ending Due within Additions Reductions Balance One year 1,130,553 1,638,624 1,048,026 $ (4,310,000) $ 72,830,000 $4,565,000 (685,000) 1,165,000 720,000 (65,000) 1,260,000 65,000 (836,719) 8,336,031 - (5,896,719) 83,591,031 5,350,000 (237,819) 892,734 214,698 (1,358,524) 2,022,057 1,402,369 13,061,997 - $ 103,243,678 $ 3,817,203 $ (7,493,062) $ 99,567,819 $6,967,067 44 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 8. LONG-TERM DEBT - CONTINUED Changes in Long-term Liabilities - continued Amount Beginning Ending Due within Balance Additions Reductions Balance One year Business -type activities: General obligation bonds $ 5,315,000 $ - $ (370,000) $ 4,945,000 $ 615,000 Combination tax and revenue bonds 370,000 7,175,000 (370,000) 7,175,000 Unamortized bond premium (discount) 665,171 165,240 830,411 Total bonds payable 6,350,171 7,340, 240 (740, 000) 12, 950, 411 615,000 Compensated absences 115,358 Net pension liability 1,283,793 182,792 (178,538) 119,612 82,955 105,980 1,389,773 Total business -type activities $ 7,749,322 $ 7,629,012 $ (918,538) $ 14,459,796 $ 697,955 The annual aggregate maturities for each bond type are as follows: General Obliaation Bonds Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2018 4,565,000 2,928,763 $ 7,493,763 615,000 199,425 $ 814,425 2019 5,365,000 2,755,376 8,120,376 630,000 180,338 810,338 2020 5,670,000 2,559,707 8,229,707 550,000 156,138 706,138 2021 5,980,000 2,337,588 8,317,588 420,000 134,038 554,038 2022 6,205,000 2,125,650 8,330,650 435,000 119,319 554,319 2023-2027 35,175,000 6,219,401 41,394,401 2,295,000 298,125 2,593,125 2028-2031 9,870,000 251,531 10,121,531 - - - Total $ 72,830,000 $ 19,178,016 $ 92,008,016 $ 4,945,000 $ 1,087,383 $ 6,032,383 Combination Tax and Revenue Bonds Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2018 $ 720,000 $ 30,100 $ 750,100 $ - $ 285,282 $ 285,282 2019 10,000 15,600 25,600 50,000 240,019 290,019 2020 10,000 15,300 25,300 100,000 238,519 338,519 2021 10,000 14,988 24,988 310,000 234,419 544,419 2022 100,000 13,200 113,200 320,000 228,119 548,119 2023-2027 315,000 18,263 1,750,000 953,594 2028-2032 - 2,090,000 591,188 2033-2027 - - - 2,555,000 219,566 2,774,566 Total $ 1,165,000 $ 107,451 $ 939,188 $ 7,175,000 $ 2,990,704 $ 4,780,923 Contractual Obliaations Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2018 $ 65,000 $ 38,100 $ 103,100 $ - $ - $ 2019 70,000 36,075 106,075 - - 2020 70,000 33,975 103,975 - 2021 75,000 31,800 106,800 - - 2022 75,000 29,550 104,550 - - 2023-2027 420,000 108,813 528,813 - 2028-2032 485,000 37,538 522,538 - - Total $ 1,260,000 $ 315,851 $ 1,575,851 $ - $ - $ 45 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 8. LONG-TERM DEBT — CONTINUED Capital Leases Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2018 $ 214,698 $ 23,121 $ 237,819 $ - $ - $ - 2019 220,258 17,561 237,819 - - - 2020 225,963 11,856 237,819 - - - 2021 231,815 6,004 237,819 - - - Total $ 892,734 $ 58,542 $ 951,276 $ - $ - $ - During the year ended September 30, 2017, the City issued $7,175,000 Certificates of Obligation Bond, Series 2017. Proceeds from the sale of the Certificates will be used for improving and extending the City's Waterworks and Sewer System. During the year ended September 30, 2017, the City entered into a capital lease agreement to finance the acquisition of equipment with historical cost of $1,130,553. The Equipment has been capitalized and reported as capital assets of the governmental activities. Advance Refunding During the year ended September 30, 2016, the City issued General Obligation Refunding Bonds, Series 2016. As a result of this transaction, $23,905,000 of general obligation bonds and $9,280,000 of combination tax and revenue certificates of obligation of governmental activities, and $4,690,000 of combination tax and revenue certificates of obligation of business -type activities were refunded and are considered legally defeased. As such, they are no longer included as liabilities in the City's basic financial statements. At the end of September 30, 2017, $37,875,000 of the refunded debt remained outstanding and will be repaid by the escrow agent. 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. Discretely Presented Component Unit — Wylie Economic Development Corporation (WEDC) The following is a summary of WEDC long-term transactions for the year ended September 30, 2017: Balance Balance Due Within Description 9/30/2016 Increases Decreases 9/30/2017 One Year Loans payable $3,636,505 $ 2,300,000 $ (1,673,995) $ 4,262,510 $ 943,659 Compensated Absences 84,694 17,477 (11,291) 90,880 63,028 Net pension liability 188,812 23,551 212,363 - Total long-term liabilities $3,910,011 $ 2,341,028 $ (1,685,286) $ 4,565,753 $1,006,687 46 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 8. LONG-TERM DEBT - CONTINUED Discretely Presented Component Unit - Wylie Economic Development Corporation (WEDC) - Continued WEDC Loans Payable as of September 30, 2017 are as follows: Description Balance $548,935, payable to bank, made December 2012, payable in monthly installments of $10,107 through November 28, 2017, including interest at 3.99%. $ 20,995 $400,000, payable to bank, made August 2014, payable in monthly installments of $7,332 through August 22, 2019, including interest at 3.77%. 162,441 $1,685,000, payable to bank, made September 2015, payable in monthly installments of $17,059 through September 2017, including interest at 4.00% 502,426 $967,000, payable to bank, made August 2014, payable in monthly installments of $13,268 through final payment of $31,407 on March 15, 2021, including interest at 2.61%. 548,208 $722,365, payable to bank, made December 2014, payable in monthly installments of $7,382.45 through final payment of $404,868 on December 10, 2019, including interest at 552,873 $387,317, payable to bank, made September 2015, payable in monthly installments of $8,745, including interest at 4.00%, through final payment on September 2, 2019. 193,705 $2,000,000, payable to bank, made November 2016, payable in monthly installments for the interests of $6,667 through November 2019 and then principal and interests payments of $20,249 through final payment in November 2021. $300,000, payable to bank, made September 2016, payable in monthly installments of $3,109, including interest at 4.50%, through final payment in December 2026. Annual debt service requirements to maturity for WEDC debt is: 2,000,000 281,862 $ 4,262,510 Year Principal Interest Total 2018 $ 943,659 $ 139,229 $ 1,082,888 2019 414,464 127,738 542,202 2020 741,359 98,165 839,524 2021 296,252 81,793 378,045 2022 1,722,707 18,644 1,741,351 2023-2026 144,069 14,486 158,555 Total $ 4,262,510 $ 480,055 $ 4,742,565 NOTE 9. PENSION PLAN A. Plan Description The City participates as one of 866 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by the State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple -employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six -member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS' defined benefit pension plan is a tax - qualified plan under Section 401(a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com. All eligible employees of the City are required to participate in TMRS. 47 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 9. PENSION PLAN - CONTINUED B. Benefits Provided TMRS provides retirement, disabi|ity, and death benefits. Benefit provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS. At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the city -financed monetary credits with intereswere used to purchase an annulty. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member's deposits and interest. At the date the plan began, the City granted monetary credits for service rendered before the plan began of a theoretical amount at least equal to two times what would have been contributed by the emp|oyee, with inbareet, prior to establishment of the plan. Monetary credits for service since the plan began are a percent (100Y6. 150%, or 200Y6) of the employee's accumulated contributions. In addition, the City can grant, as often as annually, another type of monetary credit referred to as an updated service credit which is a theoretical amount which, when added to 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 tast three years that are one year before the effective date. At redrement, 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 60 and above with 5 or more years of service or with 20 years of service. A member is vested after 5 years. The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the statutes. At the December 31, 2016 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees mbeneficiaries currently receiving benefits 84 Inactive employees entitled to but not yet receiving benefits 142 Activity employees 304 530 C. Contributions The contribution rates for emptoyees in TMRS are either 5%, 6%, or 7% of employee gross earningo, and the city matching percentages are either 100Y6. 150%, or 200%, both as adopted by the governing body of the city. Under the state Iaw governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. 48 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 9. PENSION PLAN - CONTINUED C. Contributions - Continued Employees for the City were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the City were 14.57% and 15.08% in calendar years 2016 and 2017, respectively. The City's contributions to TMRS for the year ended September 30, 2017 (including $58,060 of contributions by WEDC) were $2,924,821, and were equal to the required contributions. D. Net Pension Liability The City's Net Pension Liability (NPL) was measured as of December 31, 2016 and the Total Pension Liability (TPL) used to calculate the NPL was determined by an actuarial valuation as of that date. Actuarial Assumptions: The Total Pension Liability in the December 31, 2016 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Overall payroll growth 3.0% per year Investment Rate of Return 6.75%, net of pension plan investment expense, including inflation Salary increases were based on a service -related table. Mortality rates for active members, retirees, and beneficiaries were based on the gender distinct RP2000 Combined Healthy Mortality Table, which male rates multiplied by 109% and female rates multiplied by 103%. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements. For disabled annuitants, the gender -distinct RP2000 Combined Healthy Mortality Tables with Blue Collar Adjustment are used with males rates multiplied by 109% and female rates multiplied by 103% with a 3 -year set -forward for both males and females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by scale BB to account for future mortality improvements subject to the 3% floor. Actuarial assumptions used in the December 31, 2016, valuation were based on the results of actuarial experience studies. The experience study in TMRS was for the period December 31, 2010 through December 31, 2014. Healthy post-retirement mortality rates and annuity purchase rates were updated based on a Mortality Experience Investigation Study covering 2009 through 2011, and dated December 31, 2013. These assumptions were first used in the December 31, 2013 valuation, along with a change to the Entry Age Normal (EAN) actuarial cost method. Assumptions are reviewed annually. No additional changes were made for the 2014 valuation. After the Asset Allocation Study analysis and experience investigation study, the Board amended the long-term expected rate of return on pension plan investments from 7% to 6.75%. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income, in order to satisfy the short-term and long-term funding needs of TMRS. 49 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 9. PENSION PLAN — CONTINUED C. Net Pension Liability — Continued The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected netunno, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. In determining their best estimate of a recommended investment return assumption under the various alternative asset allocation portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an adjustment for time(conservative) and (2) the geometric mean (conservative) with an adjustment for time (aggressive). At its meeting on July 30, 2016, the TMRS Board approved a new portfolio target allocation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table: Asset Class Domestic Equity International Equity Core Fixed Income Non -Core Fixed Income Real Return Real Estate Absolute Return Private Equity Long -Term Expected Real Target Rate of Return Allocation (Arithmetic) 1T 5% 4.55% 1T 5% 6.10% 10. 0°/0 1.00% 20.0�4 3.65% 10.0Y6 4.03% 10.0Y& 5.0896 10.0°/0 4.00% 5.0% 8.00% Total 100.0% 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 employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Fension Liability. Allocations The City's net pension |iabi|dy, pension expenne, and deferred outflows of resources related to TMRS have been allocated between governmental autivities, business -type eobviUeo, and the discretely presented component unit using a contribution -based method. 50 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 9. PENSION PLAN - CONTINUED D. Net Pension Liability — Continued Changes in the Net Pension Liability Balance at 12/31/2015 Changes for the year: Service Cost Interest Change of benefit terms Difference between expected and actual experience Changes of assumptions Contributions - employer Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other changes Net Changes Balance at 12/31/16 Total Pension Liability (a) $ 55, 739, 862 3,725,815 4,180, 949 (1,085,194) 6,821,570 $ 62,561,432 Increase (Decrease) Plan Fiduciary Net Position (b) Net Pension Liability (a) - (b) 42, 253, 286 $ 13,486, 576 3,725,815 4,180, 949 (1,085,194) 1,085,194 2,630,201 (2,630,201) 1,274,657 (1,274,657) 2,858,337 (3,943,531) (32,250) 32,250 (1,738) 1,738 5,644,013 1,177, 557 47, 897, 299 $ 14, 664,133 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage -point lower (5.75%) or 1 percentage -point higher (T75%) than the current rate: City WEDC Total 1% Decrease in Discount Discount Rate (5.75%) Rate (6.75%) $ 25,278,482 371,457 $ 25, 649, 939 Pension Plan Fiduciary Net Position $ 14,451,770 212,363 $ 14,664,133 1% Increase in Discount Rate (7.75%) $ 5,753,889 84,551 $ 5,838,440 Detailed information about the pension plan's Fiduciary Net Position is available in a separately -issued TMRS financial report. That report may be obtained at www.tmrs.com. 51 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 9. PENSION PLAN - CONTINUED E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended September 30, 2017, the City recognized pension expense of $1,019,773 (including $20,395 recognized by WEDC). At September 30, 2017, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Difference between projected and actual investment earnings Contributions subsequent to the measurement date City WEDC Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows of Inflows of Outflows of Inflows of Outflows of Inflows of Resources Resources Resources Resources Resources Resources 3,627,754 $ 60,360 $ 3,688,114 $ - 158,398 $ 1,989 160,387 1,782,196 29,531 1,811,727 - 2,230,309 36,956 2,267,265 - Total $ 7,640,259 $ 158,398 $ 126,847 $ 1,989 $ 7,767,106 $ 160,387 The $2,267,265 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, 2018. 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: 2018 $ 1,386,724 2019 1,386,726 2020 1,296,336 2021 724,329 2022 545,338 Total $ 5,339,453 NOTE 10. NORTH TEXAS MUNCIPAL 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, 52nd 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. 52 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 10. NORTH TEXAS MUNCIPAL WATER DISTRICT — CONTINUED Under the Act, including specifically Section 27 thereof, and under the Constitution and Statues 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 11. 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 $164,935 for 2017, leaving an unamortized balance of $1,603,161 as of September 30, 2017. NOTE 12. 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. 53 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 12. CONTINGENT LIABILITIES — CONTINUED The City periodically is a defendant in various lawsuits. At September 30, 2017, 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 $4,945,000 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, 2017, these commitments totaled approximately $832,000. NOTE 13. 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 14. 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, 2017, the City rebated $483,438 in sales taxes. 54 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 14. 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 WEDC Assets Cash and equivalents $ 886,200 Receivables 889,450 Inventory 8,329,086 Prepaids 2,000 Total Assets $ 10,106,736 Liabilities Accounts payable $ 162,670 Unearned revenue 216,348 Total Liabilities 379,018 Fund Balance 9,727,718 Total Liabilities and Fund Balance $ 10,106,736 Statement of Revenues, Expenditures and Changes in Fund Balance WEDC Revenues: Sales tax revenue Interest income Gain on sale of inventory Miscellaneous income Total Revenues Expenditures: Expenditures Other financing sources: Note proceeds Net change in fund balance Fund balance 10/1/2016 Fund balance 9/30/2017 55 BACK TO TABLE OF CONTENTS $ 2,627,376 8,672 672,348 129,852 3,438,248 4,239,889 2,300,000 1,498, 359 8,229,359 $ 9,727,718 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2017 NOTE 14. 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 Deferred outflows - pensions Deferred inflows - pensions Payables for compensated absences Accrued interest payable Payable for loan principal not currently due and net pension liability Net position Reconciliation of change in fund balance to change in net position: $ 9,727,718 126,847 (1,989) (90, 880) (4,848) (4,474,873) $ 5,281,975 Change in fund balance $ 1,498,359 Change in payables for compensated absences (6,187) Change in accrued interest payable (217) Net effect of GASB 68 implementation 37,665 New loan proceeds (2,300,000) Payment of loan principal 1,673,996 Change in net position $ 903,616 NOTE 15. LAND ACQUISITION The discrete component unit owns property with a carrying value of $8,329,086. This property is recorded as inventory and held as an incentive to attract businesses. 56 BACK TO TABLE OF CONTENTS REQUIRED SUPPLEMENTARY INFORMATION 57 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT A-10 Variance with Final Budget - Positive Original Final Actual Amount (Negative) REVENUES Ad valorem taxes $ 21,997,780 $ 21,997,780 $ 22,067,571 $ 69,791 Non -property taxes 4,962,591 5,421,285 5,283,769 (137,516) Franchise fees 2,680,000 2,680,000 2,686,550 6,550 Licenses and permits 811,000 811,000 1,130,011 319,011 Intergovernmental 818,645 818,645 861,326 42,681 Services fees 3,298,500 3,298,500 3,647,677 349,177 Court fees 570,800 570,800 557,320 (13,480) Interest income 20,600 20,600 81,243 60,643 Miscellaneous income 210,500 199,500 289,487 89,987 Total revenues 35,370,416 35,818,110 36,604,954 786,844 EXPENDITURES Current General government City council 114,462 114,462 79,675 34,787 City manager 856,726 889,328 852,646 36,682 City secretary 348,366 361,420 330,562 30,858 City attorney 155,000 155,000 92,247 62,753 Finance 1,141, 523 1,435, 774 1,393,311 42,463 Building and fleet maintenance 663,141 734,226 669,100 65,126 Support services - - - - Municipal court 438,994 458,048 417,897 40,151 Human resources 468,877 430,120 409,461 20,659 Purchasing 156,815 162,788 158,199 4,589 Information technology 1,220,987 1,248,123 1,127,315 120,808 Combined services/general 5,585,232 5,562,793 5,147,017 415,776 Total general government 11,150,123 11,552,082 10,677,430 874,652 Public safety Police 8,125,768 8,519,405 8,362,185 157,220 Fire 7,533,516 8,149,182 7,891,246 257,936 Emergency communications 1,864,537 1,597,581 1,295,335 302,246 Animal control 519,207 582,434 540,321 42,113 Total public safety 18,043,028 18,848,602 18,089,087 759,515 Urban development Planning 604,465 608,757 588,702 20,055 Building inspection 591,546 579,140 479,882 99,258 Code enforcement 231,925 231,175 201,897 29,278 Total urban development 1,427,936 1,419,072 1,270,481 148,591 Streets Streets 3,193,606 3,221,587 3,070,133 151,454 Total streets 3,193, 606 3,221,587 3,070,133 151,454 58 BACK TO TABLE OF CONTENTS 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, 2017 Community service Parks $ 2,439,930 $ 2,651,881 $ 2,395,951 $ 255,930 Library 1,815,199 1,913,416 1,859,472 53,944 Total community service 4,255,129 4,565,297 4,255,423 309,874 Total expenditures 38,069,822 39,606,640 37,362,554 2,244,086 Excess (deficiency) of revenues over expenditures (2,699,406) (3,788,530) (757,600) 3,030,930 OTHER FINANCING SOURCES (USES) Transfers in 2,147,861 2,147,861 2,147,861 - Transfers out - (944,000) (944,000) Capital leases issued - 1,130,553 1,130,553 Insurance recovery - 14,853.00 926,376 911,523 Proceeds from sale of property - 86,034 86,034 Total other financing sources (uses) 2,147,861 1,218,714 3,346,824 2,128,110 Net change in fund balances (551,545) (2,569,816) 2,589,224 5,159,040 Fund balances, October 1 17,191,455 17,191,455 17,191,455 Fund balances, September30 $ 16,639,910 $ 14,621,639 $ 19,780,679 $ 5,159,040 59 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, 2017 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 to 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 departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Therefore the fund level is the legal level of control. 4. Budgeted amounts are as originally adopted or as amended by the City Council. During 2017, individual amendments were not material in relation to the original appropriations. All budget appropriations automatically lapse at year-end. 5. Formal budgetary integration is employed as a management control device during the year. The legally adopted budget is adopted on a basis consistent with generally accepted accounting principles. 60 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS LAST TEN MEASUREMENT YEARS (UNAUDITED) EXHIBIT A-11 Total pension liability: Service cost Interest Changes of benefit terms Difference between expected and actual experience Change in assumptions Benefit payments, including refunds of employee contributions Net change in total pension liability Total pension liability - beginning Total pension liability - ending (a) Plan fiduciary net position: Contributions - employer Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b) Net pension liability - ending (a) - (b) Plan fiduciary net position as a percentage of total pension liability Covered employee payroll Net pension liability as a percentage of covered employee payroll Measurement Year 2014 $ 2,556,890 $ 3,219,187 184,163 (745, 575) 5,214,665 45,082,724 50, 297, 389 2,058,618 1,102,273 2,024,176 Measurement Year 2015 Measurement Year 2016 2,884,478 $ 3,586,805 3,725,815 215,566 (245,250) (999,126) 5,442,473 50, 297, 389 55, 739, 862 2,291,479 1,149, 849 58,730 4,180, 949 (1,085,194) 6,821,570 55,739,862 62,561,432 2,630,201 1,274,657 2,858,337 (745,575) (999,126) (1,085,194) (21,127) (35,762) (32,250) (1,737) (1,766) (1,738) 4,416,628 2,463,404 5,644,013 35, 373, 254 39, 789, 882 42, 253, 286 39, 789, 882 42, 253, 286 47, 897, 299 $ 10, 507, 507 $ 13, 486, 576 $ 14, 664,133 79.11% $ 15, 746, 759 $ 16, 426, 414 $ 18,184, 351 75.80% 76.56% 66.73% 82.10% 80.64% Note: Only three years of data is presented in accordance with GASB #68, paragraph 138. "The information for all period for the 10 -year schedules that are required to be presented as required supplementary information may be available initially. In these cases, during the transition period, that information should be presented for as many periods as are available. The schedules should not include information that is not measured in accordance with the requirements of this statement. Additional years' information will be displayed as it becomes available." 61 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF CONTRIBUTIONS LAST TEN FISCAL YEARS (UNAUDITED) Actuarially determined contribution Contribution in relation to the actuarially determined contribution EXHIBIT A-12 Fiscal Year Fiscal Year Fiscal Year 2014 2016 2017 $ 2,235,994 $ 2,611,189 $ 2,924,821 2,235,994 2,611,189 2,924,821 Contribution deficiency (excess) $ $ $ - Covered employee payroll $ 16,311,322 $ 18,212,187 $ 19,547,995 Contributions as a percentage of covered employee payroll 13.71% 14.34% 14.96% 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: Only three years of data is presented in accordance with GASB #68, paragraph 138. "The information for all period for the 10 -year schedules that are required to be presented as required supplementary information may be available initially. In these cases, during the transition period, that information should be presented for as many periods as are available. The schedules should not include information that is not measured in accordance with the requirements of this statement. Additional years' information will be displayed as it becomes available." 62 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS NOTES TO TEXAS MUNICIPAL RETIREMENT SYSTEM REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2017 VALUATION DATE: Actuarial determined contribution rates are calculated as of December 31 each year and become effective in January, 12 months and one day later. METHODS AND ASSUMPTIONS USED TO DETERMINE CONTRIBUTION RATES: Actuarial Cost Method Amortization Method Remaining Amortization Period Asset Valuation Method Inflation Salary Increases Investment Rate of Return Retirement Age Mortality Entry Age Normal Level Percentage of Payroll, Closed 30 years 10 Year smoothed market; 15% soft corridor 2.50% 3.50% to 10.5% including inflation 6.75% Experience -based table of rates that are specific to the City's plan of benefits. Last updated for the 2016 valuation pursuant to an experience study of the period 2010 - 2014 RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates multiplied by 54.5% and female rates multiplied by 51.5% and projected on a fully generational basis with scale BB Other information: There were no benefit changes during the year. 63 BACK TO TABLE OF CONTENTS 64 BACK TO TABLE OF CONTENTS COMBINING STATEMENTS AND BUDGETARY COMPARISON SCHEDULES 65 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) GENERAL OBLIGATION DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 REVENUES Ad valorem taxes Interest income Total revenues EXHIBIT A-13 Variance with Budgeted Amounts Final Budget - Original Final Actual Positive (Negative) $ 7,993,594 $ 7,993,594 $ 7,995,077 $ 1,483 4,000 4,000 8,665 4,665 7,997,594 7,997,594 8,003,742 6,148 EXPENDITURES Debt service Principal 4,750,000 4,750,000 4,750,000 - Interest and fiscal charges 3,107,713 3,107,713 3,106,264 1,449 Total debt service 7,857,713 7,857,713 7,856,264 1,449 Net change in fund balances 139,881 139,881 147,478 7,597 Fund balances, October 1 785,865 785,865 785,865 Fund balances, September 30 $ 925,746 $ 925,746 $ 933,343 $ 7,597 66 BACK TO TABLE OF CONTENTS NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS 4B SALES TAX REVENUE FUND Accounts for sales tax monies specifically designated 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 designated for the construction of the Fire Training Center. FIRE DEVELOPMENT FEES FUND Accounts for contributions specifically designated for use of the fire department. MUNICIPAL COURT TECHNOLOGY FUND Accounts for court fines specifically designated for improvements in court technology. MUNICIPAL COURT BUILDING SECURITY FUND Accounts for court fines specifically designated for additions/improvements to court security. HOTEL TAX FUND Accounts for occupancy taxes charged by hotels. RECREATION FUND Accounts for fees charged for recreational services. 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 designated for the efficiency of Juvenile Court truancy cases. DEBT SERVICE FUND 4B DEBT SERVICE FUND 1996 Accounts for the accumulation of resources to be used for the payment of principal and interest on the 4B Sales Tax Revenue Bonds — Series 1996. 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. 67 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2017 SPECIAL REVENUE FUNDS Fire 4B Sales Tax Park Acquisition Fire Training Development Municipal Court Revenue and Improvement Center Fees Technology ASSETS Cash and cash equivalents $ 2,592,379 $ 509,602 $ 142,967 $ 2,085,372 $ 21,394 Receivables: (net of allowances for uncollectibles) Other 16,842 - - - - Sales tax 463,365 - - - Total assets $ 3,072,586 $ 509,602 $ 142,967 $ 2,085,372 $ 21,394 LIABILITIES AND FUND BALANCES Accounts payable $ 47,727 $ - $ 524 $ - $ Other payables and accruals 32,518 2,328 Total liabilities 80,245 2,328 524 FUND BALANCES Restricted Debt service Economic development 2,992,341 - - - Municipal court - - - 21,394 Tourism - - - Law enforcement - - - - Committed Park acquisition and improvement 507,274 - - Fire training - - 142,443 - - Fire development - 2,085,372 - Total fund balances 2,992,341 507,274 142,443 2,085,372 21,394 Total liabilities and fund balances $ 3,072,586 $ 509,602 $ 142,967 $ 2,085,372 $ 21,394 68 BACK TO TABLE OF CONTENTS EXHIBIT B-1 DEBT SERVICE FUNDS Municipal Total Nonmajor Court Building Federal Judicial Truancy 4B Debt Service 4B Debt Service Governmental Security Hotel Tax Recreation Seizure Efficiency Court 1996 2005 Funds $ 31,894 $ 218,744 $ $ 954 $ 3,223 $ 6,723 $ 182,850 $ 25,833 $ 5,821,935 5,193 22,035 463,365 $ 31,894 $ 223,937 $ $ 954 $ 3,223 $ 6,723 $ 182,850 $ 25,833 $ 6,307,335 $ - $ - $ - $ - 48,251 34,846 83,097 - - - - 182,850 25,833 208,683 - - - - - - 2,992,341 31,894 - - - 3,223 6,723 63,234 223,937 - - - - 223,937 - - 954 - - 954 - - - - 507,274 - - - - 142,443 2,085,372 31,894 223,937 - 954 3,223 6,723 182,850 25,833 6,224,238 $ 31,894 $ 223,937 $ $ 954 $ 3,223 $ 6,723 $ 182,850 $ 25,833 $ 6,307,335 69 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2017 SPECIAL REVENUE FUNDS Park Acquisition Municipal 48 Sales Tax and Fire Training Fire Development Court Revenue Improvement Center Fees Technology REVENUES Sales taxes $ 2,627,376 $ - $ - $ - $ - Intergovernmental - 360,841 - - Service fees 738,379 30,908 - - Court fees - - 11,979 Development fees - 626,000 - 343,365 - Interest income 6,820 2,483 540 6,345 85 Miscellaneous income 20,617 - - Total revenues 3,393,192 989,324 31,448 349,710 12,064 EXPENDITURES Current: Public safety - 85,183 2,100 12,118 Community service 2,878,809 1,210,407 - - Debt service Principal - - - - - Interest and fiscal charges - - - - - Total expenditures 2,878,809 1,210,407 85,183 2,100 12,118 Excess (deficiency) of revenues over (under) expenditures 514,383 (221,083) (53,735) 347,610 (54) Other financing sources (uses) Insurance recoveries 518,523 Transfers in Transfers out (386,000) Total other financing sources (uses) 132,523 Net change in fund balances 646,906 (221,083) (53,735) 347,610 (54) Fund balances October 1, 2016 2,345,435 728,357 196,178 1,737,762 21,448 Fund balances September 30, 2017 $ 2,992,341 $ 507,274 $ 142,443 $ 2,085,372 $ 21,394 70 BACK TO TABLE OF CONTENTS EXHIBIT B-2 DEBT SERVICE FUNDS Municipal Total Nonmajor Court Building Judicial 4B Debt Service 4B Debt Service Governmental Security Hotel Tax Recreation Federal Seizure Efficiency Truancy Court 1996 2005 Funds $ - $ 82,308 $ - $ - $ - $ - $ - $ - $ 2,709,684 360,841 - - - 769,287 8,984 - - - 885 3,250 - - 25,098 - 969,365 93 655 - - 9 19 609 450 18,108 - 20,617 9,077 82,963 - - 894 3,269 609 450 4,873,000 1,665 - - - - - - 101,066 15,000 - - - - 4,104,216 310,000 310,000 75,050 75,050 1,665 15,000 - 385,050 4,590,332 7,412 67,963 - - 894 3,269 609 (384,600) 282,668 518,523 386,000 386,000 (35,000) - - - - - (421,000) (35,000) - - - - 386,000 483,523 7,412 32,963 - - 894 3,269 609 1,400 766,191 24,482 190,974 954 2,329 3,454 182,241 24,433 5,458,047 $ 31,894 $ 223,937 $ - $ 954 $ 3,223 $ 6,723 $ 182,850 $ 25,833 $ 6,224,238 71 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B SALES TAX REVENUE FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTMEBER 30, 2017 Budgeted Amounts Original EXHIBIT C-1 Variance with Final Budget Positive Final Actual (Negative) REVENUES Sales taxes $ 2,467,295 $ 2,696,642 $ 2,627,376 $ (69,266) Service fees 659,000.00 659,000.00 738,379.00 79,379 Interest income 2,500 2,500 6,820 4,320 Miscellaneous income 20,000 20,000 20,617 617 Total revenues 3,148,795 3,378,142 3,393,192 15,050 EXPENDITURES Current Community service 4B Parks 435,089 443,302 313,274 130,028 4B Brown House 204,154 307,636 229,957 77,679 4B Recreation 2,370,797 2,513,474 2,335,578 177,896 Total community service 3,010,040 3,264,412 2,878,809 385,603 Total expenditures 3,010,040 3,264,412 2,878,809 385,603 Excess (deficiency) of revenues over (under) expenditures 138,755 113,730 514,383 400,653 Other financing sources (uses) Insurance recovery - - 518,523 518,523 Transfers out (386,000) (386,000) (386,000) - Total other financing sources (uses) (386,000) (386,000) 132,523 518,523 Net change in fund balances (247,245) (272,270) 646,906 919,176 Fund balances, October 1 2,345,435 2,345,435 2,345,435 - Fund balances, September30 $ 2,098,190 $ 2,073,165 $ 2,992,341 $ 919,176 72 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) PARK ACQUISTION AND IMPROVEMENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-2 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Intergovernmental $ 500,000 $ 500,000 $ 360,841 $ (139,159) Development fees 214,000 214,000 626,000 412,000 Interest income - 2,483 2,483 Total revenues EXPENDITURES Current Community service Park acquisition - west zone Park acquisition - central zone Park acquisition - east zone Total expenditures Net change in fund balances Fund balances, October 1 Fund balances, September 30 714,000 714,000 950,000 310,000 60,000 950,000 310,000 60,000 1,320,000 1,320,000 989,324 275,324 931,200 220,382 58,825 18,800 89,618 1,175 1,210,407 109,593 (606,000) (606,000) (221,083) 384,917 728,357 728,357 728,357 - $ 122,357 $ 122,357 $ 507,274 $ 384,917 73 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE FIRE TRAINING CENTER SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, REVENUES Service fees Interest income Total revenues EXPENDITURES Current Public safety Fire training center Total public safety Net change in fund balances Fund balances, October 1 Fund balances, September 30 (GAAP BASIS) 2017 Budgeted Amounts Original $ 35,000 300 35,300 122,000 122,000 (86, 700) 196,178 $ 109,478 74 Final Actual EXHIBIT C-3 Variance with Final Budget Positive (Negative) 35,000 $ 30,908 $ (4,092) 300 540 240 35,300 31,448 (3,852) 122,000 85,183 122,000 85,183 (86,700) (53,735) 196,178 196,178 109,478 $ 142,443 BACK TO TABLE OF CONTENTS 36,817 36,817 32,965 $ 32,965 CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) FIRE DEVELOPMENT FEES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 REVENUES Interest income Development fees Budgeted Amounts EXHIBIT C-4 Variance with Final Budget Positive Original Final Actual (Negative) $ 2,500 $ 2,500 $ 6,345 $ 3,845 250,000 250,000 343,365 93,365 Total revenues 252,500 252,500 349,710 97,210 EXPENDITURES Current Public safety Fire training center 2,000 2,000 2,100 (100) Total public safety 2,000 2,000 2,100 (100) Net change in fund balances 250,500 250,500 347,610 97,110 Fund balances, October 1 1,737,762 1,737,762 1,737,762 Fund balances, September 30 $ 1,988,262 $ 1,988,262 $ 2,085,372 $ 97,110 75 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) MUNICIPAL COURT TECHNOLOGY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-5 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 11,000 $ 11,000 $ 11,979 $ 979 Interest income 20 20 85 65 Total revenues 11,020 11,020 12,064 1,044 EXPENDITURES Current Public safety 1,000 14,585 12,118 2,467 Total public safety 1,000 14,585 12,118 2,467 Net change in fund balances 10,020 (3,565) (54) 3,511 Fund balances, October 1 21,448 21,448 21,448 Fund balances, September 30 $ 31,468 17,883 $ 21,394 $ 3,511 76 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) MUNICIPAL COURT BUILDING SECURITY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-6 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 8,200 $ 8,200 $ 8,984 $ 784 Interest income 30 30 93 63 Total revenues 8,230 8,230 9,077 847 EXPENDITURES Current Public safety 5,000 5,000 1,665 3,335 Total public safety 5,000 5,000 1,665 3,335 Net change in fund balances 3,230 3,230 7,412 4,182 Fund balances, October 1 24,482 24,482 24,482 Fund balances, September 30 $ 27,712 $ 27,712 $ 31,894 $ 4,182 77 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) HOTEL TAX FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMEBER 30, 2017 Budgeted Amounts EXHIBIT C-7 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Sales taxes $ 90,000 $ 90,000 $ 82,308 $ (7,692) Interest income 200 200 655 455 Total revenues 90,200 90,200 82,963 (7,237) EXPENDITURES Current Community service 15,000 15,000 15,000 Total community service 15,000 15,000 15,000 - Excess of revenues over expenditures 75,200 75,200 67,963 (7,237) Other financing uses Transfers out (35,000) (35,000) (35,000) Total other financing uses (35,000) (35,000) (35,000) Net change in fund balances 40,200 40,200 32,963 (7,237) Fund balances, October 1 190,974 190,974 190,974 Fund balances, September 30 $ 231,174 $ 231,174 $ 223,937 $ (7,237) 78 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) RECREATION FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMERB 30, 2017 Budgeted Amounts EXHIBIT C-8 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Service fees $ - $ - $ $ Interest income - Total revenues EXPENDITURES Current Community service Recreation center - - Total community service Excess of revenues over expenditures Other financing uses Transfers out - - Total other financing uses - - Net change in fund balances - Fund balances, October 1 - Fund balances, September 30 79 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) FEDERAL SEIZURE FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-9 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Intergovernmental Total revenues EXPENDITURES Current Public safety Total public safety - Net change in fund balances - Fund balances, October 1 954 954 954 Fund balances, September 30 $ 954 $ 954 $ 954 $ 80 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) JUDICIAL EFFICIENCY FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-10 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ 800 $ 800 $ 885 $ 85 Interest income 5 5 9 4 Total revenues 805 805 894 89 EXPENDITURES Current Court Total court - Net change in fund balances 805 805 894 89 Fund balances, October 1 2,329 2,329 2,329 - Fund balances, September30 $ 3,134 $ 3,134 $ 3,223 $ 89 81 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) TRUANCY COURT FUND SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 Budgeted Amounts EXHIBIT C-11 Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Court fees $ $ 3,250 $ 3,250 Interest income - - 19 19 Total revenues - - 3,269 3,269 EXPENDITURES Current Court Total court Net change in fund balances Fund balances, October 1 Fund balances, September 30 82 BACK TO TABLE OF CONTENTS 3,269 3,269 3,454 3,454 $ 6,723 $ 6,723 CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B DEBT SERVICE 1996 FUND DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 REVENUES Interest income Total revenues EXPENDITURES Debt service Principal Interest and fiscal charges Total debt service Total expenditures Budgeted Amounts Original Final Actual EXHIBIT D-1 Variance with Final Budget - Positive (Negative) $ $ 609 $ 609 609 609 Net change in fund balances - - 609 Fund balances, October 1 182,241 182,241 182,241 Fund balances, September 30 $ 182,241 $ 182,241 $ 182,850 83 BACK TO TABLE OF CONTENTS 609 609 CITY OF WYLIE, TEXAS BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B DEBT SERVICE 2005 FUND DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2017 REVENUES Interest income Total revenues EXHIBIT D-2 Variance with Budgeted Amounts Final Budget - Original Final Actual Positive (Negative) - $ - 450 $ 450 - - 450 450 EXPENDITURES Debt service Principal 310,000 310,000 310,000 Interest and fiscal charges 75,050 75,050 75,050 Total debt service 385,050 385,050 385,050 Total expenditures 385,050 385,050 385,050 Deficiency of revenues under expenditures (385,050) (385,050) (384,600) Other financing sources Transfers in 386,000 386,000 386,000 Total other financing sources 386,000 386,000 386,000 Net change in fund balances 950 950 1,400 Fund balances, October 1 24,433 24,433 24,433 Fund balances, September 30 $ 25,383 $ 25,383 $ 25,833 $ 84 BACK TO TABLE OF CONTENTS 450 450 450 STATISTICAL SECTION 85 BACK TO TABLE OF CONTENTS 86 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS STATISTICAL SECTION TABLE OF CONTENTS This part of the Cite of Wvlie's' comprehensive annual fiinancial report presents detailed information as a context for understanding what the information in the financial statements, notes disclosures, and required supplementary information SANS about the City's overall financial health. This information has not been audited by the independent auditor. Contents Table #s Financial Trends 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 These tables contain information to help the reader asscss the CitJs two most significant local revenue sources, the property and sales taxes. Debt Capacity These tables present infonnation 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 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 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 thcsc labels is derived from the comprehensive annual financial reports for the relevant year. The City implemented GASB Statement 34 in fiscal year 2003: tables pressing government -wide information include information beginning in that year. 87 BACK TO TABLE OF CONTENTS 1-5 6-12 13-17 18-19 20-22 CITY OF WYLIE, TEXAS NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (UNAUDITED) 2008 2009 2010 2011 Governmental Activities Net Investment in Capital Assets $ 81,535,501 $ 87,367,632 $ 92,652,726 $ 96,233,296 Restricted - - 157,135 290,576 Unrestricted 16,778,998 18,364,466 19,795,514 18,292,357 Total Governmental Activities Net Position $ 98,314,499 $ 105,732,098 $112,605,375 $114,816,229 Business -type Activities Net Investment in Capital Assets $ 37,155,724 $ 37,166,408 $ 38,013,180 $ 37,576,095 Restricted 7,460,624 7,338,139 5,470,351 4,260,021 Unrestricted 9,393,691 9,820,167 11,356,977 14,359,344 Total Business -type Activities Net Position $ 54,010,039 $ 54,324,714 $ 54,840,508 $ 56,195,460 Primacy Government Net Investment in Capital Assets $118,691,225 $ 124,534,040 $130,665,906 $133,809,391 Restricted 7,460,624 7,338,139 5,627,486 4,550,597 Unrestricted 26,172,689 28,184,633 31,152,491 32,651,701 Total Primary Government Net Position $152,324,538 $ 160,056,812 $167,445,883 $171,011,689 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. 88 BACK TO TABLE OF CONTENTS TABLE 1 2012 2013 2014 2015 2016 2017 $ 95,243,831 403,355 23,002,260 $118,649,446 $ 97,011,784 2,028,665 19,453,739 $118,494,188 $104,161,153 $110,141,284 $120,169,208 $131,493,684 1,910,643 2,198,212 3,308,748 4,145,132 15,353,055 12,040,540 14,016,198 20,176,356 $121,424,851 $124,380,036 $137,494,154 $155,815,172 $ 43,108,563 $ 45,467,130 $ 46,332,004 $ 47,855,920 $ 48,313,914 $ 43,143,369 3,550,825 3,477,195 3,682,967 5,039,922 5,883,377 7,125,122 10,421,435 10,939, 781 10,466,437 10,249,068 10,803,417 19,043,168 $ 57,080,823 $ 59,884,106 $ 60,481,408 $ 63,144,910 $ 65,000,708 $ 69,311,659 $138,352,394 $142,478,914 $150,493,157 $157,997,204 $168,483,122 $174,637,053 3,954,180 5,505,860 5,593,610 7,238,134 9,192,125 11,270,254 33,423,695 30,393,520 25,819,492 22,289,608 24,819,615 39,219,524 $175,730,269 $178,378,294 $181,906,259 $187,524,946 $202,494,862 $225,126,831 89 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS EXPENSES, PROGRAM REVENUES, AND NET (EXPENSE)/REVENUE LAST TEN FISCAL YEARS (UNAUDITED) 2008 2009 2010 2011 Expenses Governmental Activities: General Government $ 5,861,991 $ 3,485,356 $ 6,479,482 $ 3,621,127 Public Safety 10,502,873 11,585,582 11,859,042 13,694,425 Urban development 1,061,318 1,178,655 1,193,068 1,254,722 Streets 4,871,088 6,761,308 4,263,064 5,493,677 Community service 3,248,168 3,325,813 3,292,045 4,965,762 Interest on Long -Term Debt 3,068,061 4,872,366 5,163,908 4,795,423 TotalGovernrnentalActivities Expenses 28,613,499 31,209,080 32,250,609 33,825,136 Business -type Activities Utility 10,219,481 10,338,152 10,494,419 10,566,621 Total Business -type Activities Expenses 10,219,481 10,338,152 10,494,419 10,566,621 Total Primary Government Expenses $ 38,832,980 $ 41,547,232 $ 42,745,028 $ 44,391,757 Program Revenues Governmental Activities: Charges for Services: General Government $ 2,192,056 $ 2,164,172 $ 2,255,866 $ 2,221,163 Public safety 1,011,893 1,257,771 1,257,540 1,376,734 Urban development 1,043,266 558,461 652,839 637,805 Colrnnunity service 313,050 252,003 250,086 747,321 Operating Grants and Contributions 405,557 264,209 474,576 217,790 Capital Grants and Contributions 2,200,423 5,731,359 6,494,706 1,663,223 Total Governmental Activities Program Revenues 7,166,245 10,227,975 11,385,613 6,864,036 Business -type Activities: Charges for Services: Utility 9,508,602 10,172,309 11,088,925 Capital Grants and Contributions 1,154,027 51,500 - Total Business -type Activities Program Revenues 10,662,629 10,223,809 11,088,925 Total Primary Government Programs Revenues 17,828,874 20,451,784 22,474,538 12,580,923 12,580,923 19,444,959 Net (Expense)/Revenue GoverrunentalActivities $ (21,447,254) $ (20,981,105) $ (20,864,996) $ (26,961,100) Business -type Activities 443,148 (114,343) 594,506 2,014,302 Total Primary Governmental Net Expense (21,004,106) (21,095,448) (20,270,490) (24,946,798) 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. 90 BACK TO TABLE OF CONTENTS TABLE 2 2012 2013 2014 2015 2016 2017 $ 6,118,269 $ 5,617,973 $ 4,731,511 $ 8,292,990 $ 9,547,712 $ 9,460,047 13,329,862 14,886,917 16,818,848 15,265,836 16,665,427 17,893,012 1,285,496 1,143,806 1,175,311 1,040,898 1,012,093 1,179,962 2,515,998 7,080,061 8,019,706 7,649,278 6,941,858 8,044,783 9,435,014 6,861,667 7,189,773 7,326,919 7,750,815 7,709,291 4,692,448 4,283,310 4,029,262 3,920,570 3,439,372 2,752,525 37,377,087 39,873,734 41,964,411 43,496,491 45,357,277 47,039,620 10,918,523 10,918,523 $ 48,295,610 11,644,534 11,644,534 $ 51,518,268 12,600,422 12,600,422 $ 54,564,833 12,878,510 12,878,510 $ 56,375,001 14,250,070 14,250,070 $ 59,607,347 15,334,168 15,334,168 $ 62,373,788 $ 2,247,927 $ 2,304,350 $ 2,452,885 $ 2,650,115 $ 2,805,284 $ 2,887,799 1,425,766 1,375,077 1,514,932 1,519,821 1,665,370 1,682,035 690,237 699,296 824,241 1,399,132 1,497,411 1,589,740 887,559 815,741 875,090 946,334 383,916 382,566 1,622,466 142,063 332,004 467,147 359,928 364,935 3,538,027 4,815,624 6,651,870 10,343,185 12,277,481 15,186,815 10,411,982 10,152,151 12,651,022 17,325,734 18,989,390 22,093,890 12,826,991 393,140 13,220,131 23,632,113 $ (26,965,105) 2,301,608 (24,663,497) 13,571,924 543,678 14,115,602 24,267,753 $ (29,721,583) 2,471,068 (27,250,515) 13,767,869 1,052,390 14,820,259 27,471,281 $ (29,313,389) 2,219,837 (27,093,552) 15,473,529 2,399,575 17,873,104 35,198,838 $ (26,170,757) 4,994,594 (21,176,163) 91 BACK TO TABLE OF CONTENTS 15,997,794 1,496,700 17,494,494 36,483,884 $ (26,367,887) 3,244,424 (23,123,463) 18,169,571 3,280,520 21,450,091 43,543,981 $ (24,945,730) 6,115,923 (18,829,807) CITY OF WYLIE, TEXAS GENERAL REVENUES AND TOTAL CHANGE IN NET POSITION LAST TEN FISCAL YEARS (UNAUDITED) Net (Expense)/Revenue Governmental Activities Business -type Activities Total Primary Government Net Expense 2008 2009 2010 2011 $ (21,447,254) $ (20,981,105) $ (20,864,996) $ (26,961,100) 443,148 (114,343) 594,506 2,014,302 (21,004,106) (21,095,448) (20,270,490) (24,946,798) Governmental Revenues and Other Changes in Net Position Governmental Activities: Taxes Property Taxes 15,540,800 20,391,128 20,649,388 20,706,218 Sales Taxes 3,892,994 3,933,650 4,086,686 4,632,860 Franchise Taxes 1,963,797 2,391,509 2,226,420 2,278,805 Unrestricted Investment Earnings 1,926,928 924,047 212,547 94,894 Miscellaneous Income 215,192 297,601 118,547 536,216 Gain (loss) on disposal of capital assets 34,396 10,769 (5,315) 18,526 Transfers 450,000 450,000 450,000 904,435 Total Governmental Activities 24,024,107 28,398,704 27,738,273 29,171,954 Business -type Activities: Investment Earnings 786,986 299,563 169,925 141,682 Miscellaneous Income 40,082 579,455 201,363 96,740 Gain (loss) on disposal of capital assets - - - 6,663 Transfers (450,000) (450,000) (450,000) (904,435) Total Business -type Activities 377,068 429,018 (78,712) (659,350) Total Primary Government $ 24,401,175 $ 28,827,722 $ 27,659,561 $ 28,512,604 Change in Net Position Governmental Activities $ 2,576,853 $ 7,417,599 $ 6,873,277 $ 2,210,854 Business -type Activities 820,216 314,675 515,794 1,354,952 Total Primary Government $ 3,397,069 $ 7,732,274 $ 7,389,071 $ 3,565,806 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. 92 BACK TO TABLE OF CONTENTS TABLE 3 2012 2013 2014 2015 2016 2017 $ (26,965,105) $ (29,721,583) $ (29,313,389) S (26,170,757) $ (26,367,887) $ (24,945,730) 2,301,608 2,471,068 2,219,837 4,994,594 3,244,424 6,115,923 (24,663,497) (27,250,515) (27,093,552) (21,176,163) (23,123,463) (18,829,807) 21,220,640 4,879,854 2,538,708 62,408 419,715 1,676,997 30,798,322 21,280,279 22,537,796 24,620,586 26,992,416 30,065,957 5,635,492 5,872,316 6,663,646 7,555,687 7,993,453 2,238,997 2,497,660 2,665,092 2,709,736 2,726,088 41,651 7,857 12,708 65,850 145,377 423,219 186,802 160,750 149,534 223,012 8,317 49,752 339,328 96,937 - (61,630) 1,709,611 1,961,899 1,911,845 2,112,861 29,566,325 32,861,794 36,424,009 39,482,005 43,266,748 128,932 114,480 98,049 93,293 103,521 135,053 131,820 156,105 174,147 336,548 419,698 172,836 (1,676,997) 61,630 (1,709,611) (1,961,899) (1,911,845) (2,112,861) (1,416,245) 332,215 (1,437,415) (1,532,058) (1,388,626) (1,804,972) $ 29,382,077 $ 29,898,540 $ 31,424,379 8 34,891,951 $ 38,093,379 $ 41,461,776 $ 3,833,217 885,363 $ 4,718,580 $ (155,258) 2,803,283 $ 2,648,025 $ 3,548,405 782,422 $ 4,330,827 $ 10,253,252 3,462,536 $ 13,715,788 93 $ 13,114,118 1,855,798 $ 14,969,916 BACK TO TABLE OF CONTENTS $ 18,321,018 4,310,951 $ 22,631,969 CITY OF WYLIE, TEXAS FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) General Fund Fiscal Year (1) 2008 (2) 2009 2010 2011 Reserved $ 188,255 $ 146,428 $ 153,389 $ - Nonspendable 154,354 Restricted - - - Committcd - - 128,512 Assigned - - - Unassigned - - 10,095,757 Unreserved 8,878,326.00 9,917,733 8,305,011 - Total General Fund $ 9,066,581 $ 10,064,161 $ 8,458,400 $ 10,378,623 All Other Governmental Funds Reserved $ 634,477 $ 595,319 $ 656,402 $ - Nonspendable - - Restricted - - 32,345,329 Committed - - 1,882,591 Unassigned - - - Unreserved, Reported in: Special Revenue Funds 2,861,942 3,845,934 5,308,220 Debt Service Funds 194,986 Capital Projects Funds 85,908,035 67,875,143 44,082,553 - Total All Other Governmental Funds $ 89,404,454 $ 72,316,396 $ 50,242,161 $ 34,227,920 f The increase in fund balance was due to unspent bond proceeds from an issuance during the periods indicated for capital projects. (2) The City implemented GASB No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions" which impacted both the classifications of funds and classification of and balances within funds. 94 BACK TO TABLE OF CONTENTS $ 2012 2013 2014 2015 2016 2017 181,865 11,286,328 $ 11,468,193 TABLE 4 $ - $ $ - $ - $ 189,310 185,370 181,891 194,820 156,872 17,055 37,299 31,167 44,107 44,107 14,096 159,429 168,017 591,471 413,504 137,409 174,173 170,213 88,788 2,884,219 11,734,825 11,737,159 13,561,725 16,2 72,269 16,281,977 $ 12,092,695 $ 12,293,430 $ 14,113,013 $ 17,191,455 $ 19,780,679 31,563,601 2,217,660 19,006,290 1,916,938 $ 14,424,699 1,834,152 $ 12,401,450 2,668,895 $ 12,481,571 2,662,297 $ 15,313,781 2,735,089 $ 33,781,261 $ 20,923,228 $ 16,258,851 $ 15,070,345 $ 15,143,868 $ 18,048,870 95 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) 2008 2009 2010 2011 Revenues Ad valorem taxes $ 15,530,285 $ 20,310,022 $ 20,649,075 $ 20,746,031 Sales taxes 3,892,994 3,933,650 4,086,686 4,632,860 Franchise fees 2,045,205 2,136,664 2,060,000 2,280,283 Liccnscs and pcnnits 1,857,614 1,060,595 1,083,184 1,354,135 Intergovernmental 1,558,929 2,485,357 6,765,997 1,595,509 Service fees 2,767,258 2,670,068 2,786,282 3,325,419 Court fccs 547,987 427,246 425,439 342,592 Development fees - - Interest income 1,882,079 913,799 210,314 94,894 Miscellaneous income 644,793 562,751 439,558 781,392 Total Revenues 30,727,144 34,500,152 38,506,535 35,153,115 Expenditures General Government 6,927,392 5,442,300 5,794,116 7,071,914 Public Safety 10,244,272 11,042,607 12,991,765 13,170,413 Urban development 1,026,260 1,135,299 1,161,850 1,247,257 Streets 1,587,208 1,620,193 1,189,434 1,033,150 Coimrnunity Service 3,303,805 3,117,542 2,893,696 4,433,358 Capital Outlay 5,924,706 19,900,621 30,662,779 15,891,919 Debt Service Principal 1,975,248 3,627,903 3,458,337 3,375,238 Interest and fiscal charges 2,725,301 5,156,180 5,091,403 4,853,660 Bond issuance costs 247,318 225,807 Total Expenditures 33,961,510 51,042,645 63,469,187 51,076,909 Excess of Revenues Over (Under) Expenditures (3,234,366) (16,542,493) (24,962,652) (15,923,794) Other Financing Sources (Uses) Transfers In Transfers Out Issuance of long-term dcbt Premiun on bonds issued Discount on bonds issued Payment to refunded bond escrow agent Proceeds from capital lease Proceeds from note Insurance recovery Reimbursement from other funds Sale of capital assets Total Other Financing Sources (Uses) Net Change in Fund Balances Debt Service as a Percentage ofNoncapital Expenditures 2,834,249 (2,384,249) 55,625,000 238,069 56,313,069 $ 53,078,703 2,597,809 (2,147,809) 2,015 452,015 $ (16,090,478) 16.8% 28.2% 96 BACK TO TABLE OF CONTENTS 4,019,027 (3,569,027) 8,264,548 3,892 (7,435,784) 1,282,656 $ (23,679,996) 4,761,221 (2,972,489) 41,044 1,829,776 $ (14,094,018) 26.1% 23.4% TABLE 5 2012 2013 2014 2015 2016 2017 $ 21,232,323 $ 21,232,219 $ 22,539,230 $ 24,515,600 $ 27,127,964 $ 30,062,648 4,879,854 5,635,492 5,872,316 6,663,646 7,555,687 7,993,453 2,475,389 2,324,149 2,579,004 2,595,964 2,666,356 2,686,550 1,856,690 1,012,501 1,595,468 2,465,148 1,623,398 2,187,821 4,363,842 3,315,505 3,983,797 2,307,516 4,591,241 4,668,258 3,612,346 3,627,931 3,852,357 4,183,790 4,306,832 4,416,964 293,140 284,606 288,591 413,757 536,106 582,418 - - 880,193 473,966 969,365 62,408 41,651 7,857 12,708 65,850 145,377 703,755 692,886 550,732 326,323 292,456 310,104 39,479,747 38,166,940 41,269,352 44,364,645 49,239,856 54,022,958 6,925,023 7,007,712 7,623,082 8,405,920 9,396,230 10,677,430 12,489,688 13,980,047 14,230,747 15,064,971 17,577,736 18,190,153 1,282,284 1,144,217 1,170,740 1,124,212 1,109,049 1,270,481 1,499,966 1,648,373 1,848,617 1,901,138 2,190,086 3,070,133 5,058,302 5,197,133 5,469,383 5,860,111 6,408,022 8,359,639 8,319,958 13,585,375 8,762,342 5,167,717 5,047,777 3,493,929 3,717,780 3,994,879 4,320,000 4,695,000 5,000,000 5,060,000 4,700,789 4,358,181 4,191,706 3,707,211 3,170,926 3,181,314 108,445 87,845 - 244,695 323,391 - 44,102,235 51,003,762 47,616,617 46,170,975 50,223,217 53,303,079 (4,622,488) (12,836,822) (6,347,265) (1,806,330) (983,361) 719,879 4,455,397 3,696,525 5,411,900 3,594,899 3,738,641 3,477,861 (2,778,400) (3,036,229) (3,628,021) (1,633,000) (1,785,791) (1,365,000) 8,210,000 7,400,000 - 21,240,000 30,110,000 - 486,870 374,207 - 3,128,967 5,833,412 - (6,980,670) (7,839,529) - (24,376,415) (36,041,783) - 326,580 - - - - 1,130,553 438,621 - - - - 86,034 - - - 2,110,037 1,444, 899 1,107,001 - - - - 8,317 99,744 482,956 170,810 - 5,265,399 603,291 1,883,623 2,437,407 4,135,326 4,774,347 642,911 $(12,233,531) $ (4,463,642) $ 631,077 $ 3,151,965 $ 5,494,226 23.5% 22.3% 22.7% 21.1% 97 BACK TO TABLE OF CONTENTS 18.7% 17.7% CITY OF WYLIE, TEXAS TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) TABLE 6 Fiscal Ad Valorem Sales Franchise Year Taxes Taxes Taxes Total 2008 15,530,285 3,892,994 2,045,205 21,468,484 2009 20,310,022 3,933,650 2,136,664 26,380,336 2010 20,649,075 4,086,686 2,060,000 26,795,761 2011 20,746,031 4,632,860 2,280,283 27,659,174 2012 21,232,323 4,879,854 2,475,389 28,587,566 2013 21,232,219 5,635,492 2,324,149 29,191,860 2014 22,539,230 5,872,316 2,579,004 30,990,550 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 Percent Change $ 14,532,363 $ 4,100,459 $ 641,345 $ 19,274,167 2008-2017 93.6% 105.3% 31.4% 89.8% 98 BACK TO TABLE OF CONTENTS 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 2008 1,764.303,848 288,951,716 146,785,364 89,947,174 2.110,093.754 0.7333 2009 1,851,412,088 320,559,885 154,813,362 94,519,658 2,232,265,677 0.8989 2010 1,681,490,233 317.876,320 159,911,022 98,352,452 2.060,925.123 0.8989 2011 1,849,191,950 350,209,595 121,853.139 98,637.590 2,222,617,094 0.8989 2012 1,878,899,878 301,701,482 109,890,564 94,582,252 2,195,909,672 0.8989 2013 1,906,900,883 362,556,519 112,905,366 111,897,168 2,270,465,600 0.8889 2014 2,029,810,891 385,941,414 120,187,762 119,114,535 2,416,825,532 0.8839 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 Source: Central Appraisal District of Collin County web site (www.collincad.org) 99 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) City Direct Rates General Obligation Debt Service Wylie Independent School District Overlapping Rates Community Independent School District Fiscal Basic Total Collin Year Rate Direct Rate County 2008 0.561950 0.171300 0.733250 1.3900 1.4950 0.2425 2009 0.561950 0.336950 0.898900 1.5100 1.4950 0.2425 2010 0.550220 0.348680 0.898900 1.5100 1.4950 0.2425 2011 0.600850 0.298050 0.898900 1.6400 1.4950 0.2425 2012 0.600153 0.298747 0.898900 1.6400 1.4950 0.2400 2013 0.590620 0.298280 0.888900 1.6400 1.4950 0.2400 2014 0.593314 0.290586 0.883900 1.6400 1.6250 0.2375 2015 0.597978 0.280922 0.878900 1.6400 1.6150 0.2350 2016 0.611583 0.257317 0.868900 1.6400 1.6250 0.2250 2017 0.623399 0.225501 0.848900 1.6400 1.6250 0.2084 111 Source: Central appraisal District of Coiling County web site (www.collincad.org). 13) Although the Community Independent School District is included in the above prese 131 Basis for property tax rate is per $100 of taxable valuation. Collin County Community College District ion, less than one percent of the City of Wylie lies within this taxing jurisdiction. 100 BACK TO TABLE OF CONTENTS TABLE 8 Total Direct & Overlapping Rates 0.0877 3.9485 0.0865 4.2329 0.0865 4.2329 0.0863 4.3627 0.0863 4.3602 0.0863 4.3502 0.0836 4.4700 0.0820 4.4509 0.0820 4.4409 0.0812 4.4035 CITY OF WYLIE, TEXAS PRINCIPAL PROPERTY TAX PAYERS CURRENT YEAR AND TEN YEARS AGO (UNAUDITED) TABLE 9 2017 2007 Percentage Percentage Taxable of Total City Taxable of Total City Assessed Taxable Assessed Taxable Taxpayer Value Rank Assessed Value Value Rank Assessed Value Sanden International $ 39,589,506 1 1.19% $ 51,21 1,428 1 2.96% Hayden Wylie LLC 36,521,000 2 1.10% Woodbridge Crossing LP 35,182,063 3 1.06% - Crcekside South Apartments LLC 30,547,619 4 0.92% - Western Rin Investors 2014-3 LP 27,425,000 5 0.82% - Oncor Electric Delivery Company 17,291,017 6 0.52% - Kansas City Southern Railway Co. 15,945,388 7 0.48% Atlas River Oaks LLC 15,633,925 8 0.47% Sanden International (USA) Inc. 15,496,568 9 0.47% 16,400,000 2 0.95% Wal-Mart Real Estate Business TR 15,211,230 10 0.46% 13,762,930 4 0.80% Target Corporation 14,098,120 1 I 0.42% Yes Companies LLC 14,056,580 12 0.42% Kroger Texas LP 13,572,373 13 0.41% Holland Hitch ofTxlnc. 12,152,335 14 0.37% 11,157,813 9 0.64% Ascend Custom Extrusions LLC 11,875,541 15 0.36% Best Circuit Boards Inc. 10,460,894 16 0.31% 9,176,024 10 0.53% PM Wylie Mob LP 10,341,373 17 0.31% Frontier Communications 10,288,751 18 0.31% - CSD Woodbridge LLC 10,185,335 19 0.31% Carlisle Coating & Waterproofing Inc. 10,086,699 20 0.30% 4,841,063 20 0.28% Total $ 365,961,317 11.01% $ 106,549,258 6.16% I) Source: Central Appraisal Dist rift of Collin County. 101 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) TABLE 10 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 2008 15,262,086 15,241,892 99.87% 1 15,241,893 99.87% 2009 20,125,509 19,783,368 98.30% 120,195 19,903,563 98.90% 2010 20,597,372 20,304,072 98.58% 168,467 20,472,539 99.39% 2011 20,462,978 19,981,812 97.65% 103,598 20,085,410 98.15% 2012 21,106,909 20,997,467 99.48% 111,418 21,108,885 100.00% 2013 21,102,465 20,919,197 99.13% 181,943 21,101,140 99.99% 2014 22,501,648 22,192,325 98.63% 222,173 22,414,498 99.61% 2015 24,313,312 24,045,424 98.90% 323,627 24,369,051 100.00% 2016 26,864,127 26,549,430 98.83% 403,692 26,953,122 100.00% 2017 29,991,374 29,659,723 98.89% 250,376 29,910,099 99.73% 102 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS DIRECT AND OVERLAPPING SALES TAX REVENUE LAST TEN FISCAL YEARS (UNAUDITED) TABLE 11 City Wylie Economic Fiscal Direct Development Collin Year Rate Corporation County 2008 1.50% 0.50% 0.00% 2009 1.50% 0.50% 0.00% 2010 1.50% 0.50% 0.00% 2011 1.50% 0.50% 0.00% 2012 1.50% 0.50% 0.00% 2013 1.50% 0.50% 0.00% 2014 1.50% 0.50% 0.00% 2015 1.50% 0.50% 0.00% 2016 1.50% 0.50% 0.00% 2017 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 103 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS TAXABLE SALES BY CATEGORY LAST TEN CALENDAR YEARS (UNAUDITED) 2008 2009 2010 2011 Construction $ 262,065 $ 245,608 $ 254,197 $ 287,852 Manufacturing 39,580 167,054 172,896 195,787 Transportation, Communications 502,877 449,408 465,124 536,599 Wholesale Trade 216,300 82,703 85,595 96,790 Retail Trade 1,591,815 1,980,495 2,049,752 2,392,594 Other 2,698,777 2,268,075 2,347,389 2,583,979 Total $ 5,311,414 $ 5,193,343 $ 5,374,953 $ 6,093,601 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. 104 BACK TO TABLE OF CONTENTS TABLE 12 2012 2013 2014 2015 2016 2017 $ 303,295 $ 350,351 $ 497,754 $ 479,336 $ 536,173 $ 452,735 206,291 238,297 101,808 80,028 103,575 96,116 565,387 653,107 291,838 179,077 212,058 212,407 101,983 117,806 100,203 166,717 168,752 361,554 2,520,955 2,912,081 3,303,378 3,633,909 4,169,961 4,560,251 2,722,608 3,145,043 3,435,545 4,228,072 4,736,506 4,826,441 $ 6,420,519 $ 7,416,685 $ 7,730,526 $ 8,767,139 $ 9,927,025 $10,509,504 105 BACK TO TABLE OF CONTENTS 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 2008 89,883,965 22,560,000 2009 87,287,620 21,855,000 2010 85,875,399 21,623,058 2011 83,523,270 20,781,749 2012 83,657,687 18,318,294 2013 81,432,742 13,673,829 2014 78,121,976 12,789,364 2015 75,375,018 11,864,899 2016 83,016,024 1,925,435 2017 78,187,253 1,233,553 Business -type Activities General Water Combination Fiscal Obligation Revenue Tax/Revenue Year Bonds Bonds Bonds 2008 2,391,234 3,125,000 7,550,000 2009 2,047,381 2,940,000 7,280,000 2010 4,148,252 - 6,929,207 2011 3,671,990 - 6,643,497 2012 3,538,120 - 6,342,787 2013 3,021,394 6,032,077 2014 2,329,667 - 5,706,367 2015 1,622,945 5,365,657 2016 6,025,224 - 324,947 2017 5,816,174 - 7,134,237 (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 on page 115 for population data. 106 BACK TO TABLE OF CONTENTS TABLE 13 Other Governmental Activities Debt General Tax Obligation Revenue Contractual Loans and Capital Bonds Bonds Obligations Obligation Leases - 945,000 1,286,832 - - 850,000 1,055,074 - - 750,000 879,457 - 71,677 645,000 784,353 - 36,499 - 530,000 1,637,504 404,547 240,806 3,602,546 410,000 1,507,760 298,867 152,414 3,588,513 280,000 1,447,896 189,938 61,324 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 Total Percentage Contractual Capital Primary of Personal Per Obligations Leases Government (1) Income Capita (2) 930,964 - 128,672,995 10.24% 3,354 844,002 - 124,159,077 9.51% 3,242 729,665 - 121,006,715 10.16% 3,103 610,067 - 116,696,425 9.09% 2,817 130,861 - 114,800,606 8.69% 2,682 - - 110,131,629 8.16% 2,533 104,515,045 7.37% 2,371 99,404,027 6.61% 2,162 - - 95,837,921 6.13% 2,027 - - 97,434,178 6.08% 2,039 107 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (UNAUDITED) TABLE 14 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 2008 $ 92,275,199 $ 322,849 $ 91,952,350 4.36% 2,397 2009 89,335,001 322,849 89,012,152 3.99% 2,324 2010 90,023,651 157,135 89,866,516 4.36% 2,304 2011 87,195,260 290,576 86,904,684 3.91% 2,098 2012 87,195,807 403,355 86,792,452 3.95% 2,062 2013 88,056,682 379,477 87,677,205 3.86% 2,016 2014 84,040,156 281,183 83,758,973 3.47% 1,900 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% 1,802 108 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT (UNAUDITED) Governmental Unit (3) TABLE 15 (4) Estimated Estimated Share of Debt Percentage Direct and Outstanding Applicable Overlapping Debt Debt Repaid with Property Taxes Wylie Independent School District $ 283,132,271 (1) 65.74% $ 186,131,155 Community Independent School District 352,380,000 (1) 3.08% 10,853,304 Collin County 14,590,000 (1) 3.08% 449,372 Collin County Community College District 23,619,000 (1) 0.60% 141,714 Princeton Independent School District 137,205,641 (1) 0.81% 1,111,366 Rockwall County 105,405,000 (1) 0.59% 621,890 Subtotal, Overlapping Debt 199,308,801 City Direct Debt (2) 84,483,767 Total Direct and Overlapping Debt $ 283,792,568 Ratio of Direct and Overlapping Bonded Debt to Taxable Assessed Valuation 8.53% Per Capita Direct and Overlapping Debt $ 5,940 (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. 109 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (UNAUDITED) 2008 Debt Limit $ 202,476,899 Total Net Debt Applicable to Limit 87,287,620 Legal Debt Margin 115,189,279 Total Net Debt Applicable to the Limit As a percentage of Debt Limit 43.11% 2009 $ 218,423,524 80,909,003 137,514,521 37.04% 2010 $ 222,261,709 79,445,195 142,816,514 Legal Debt Margin Calculation for the Current Fiscal Year Assessed Value Debt Limit (10%) of Assessed Value) Debt Applicable to Limit: General Obligation Bonds Less: Amount Set Aside for Repayment of General Obligation Debt Total Net Debt applicable to Limit Legal Debt Margin 35.74% $ 3,325,563,066 332,556,307 81,099,147 (7,101,613) 73,997,534 $ 258,558,773 (1) Under state law, the City of Wylie, Texas' outstanding general obligation debt should not exceed ten percent of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by the amount set aside for repaying general obligation bonds. 110 BACK TO TABLE OF CONTENTS 2011 $ 219,590,967 76,951,261 142,639,706 35.04% 2012 $ 223,569,649 76,559,220 147,010,429 2013 $ 227,046,560 77,3 84,144 149,662,416 2014 $ 241,682,553 75,018,154 166,664,399 2015 $261,878,146 72,168,010 189,710,136 2016 $292,105,386 79,238,061 212,867,325 TABLE 16 2017 $ 332,556,307 73,997,534 258,558,773 34.24% 34.08% 31.04% 27.56% 27.13% 22.25% 111 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS PLEDGED -REVENUE COVERAGE LAST TEN FISCAL YEARS (UNAUDITED) TABLE 17 Water Revenue Bonds Utility Less: Net Fiscal Service Operating Available Debt Service (3) Year Charges (1) Expenses (2) Revenue Principal Interest Total Coverage 2008 $ 9,508,602 $ 8,217,466 $ 1,291,136 $ 175,000 $ 712,223 $ 887,223 1.46 2009 10,172,309 9,755,859 416,450 185,000 582,293 767,293 0.54 2010 11,088,925 8,588,542 2,500,383 195,000 534,756 729,756 3.43 2011 12,580,923 8,713,780 3,867,143 290,000 420,927 710,927 5.44 2012 12,234,313 9,019,247 3,215,066 315,000 261,875 576,875 5.57 2013 13,108,252 9,609,828 3,498,424 330,000 248,975 578,975 6.04 2014 13,767,869 10,395,146 3,372,723 345,000 235,475 580,475 5.81 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 (l) 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. 112 BACK TO TABLE OF CONTENTS 113 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS (UNAUDITED) 2008 2009 2010 2011 Population(1) 38,360 38,300 39,000 41,427 Personal Income (in thousands of dollars) $ 1,257,096 $ 1,305,334 $ 1,190,826 $ 1,283,533 Per Capita Personal Income $ 32,771 $ 34,082 $ 30,534 $ 30,983 Median Age 32.3 33.7 34.3 32.3 Education Level in Years of Schooling (2) Less than high school graduate 14.2% 14.2% 14.2% 16.1% High school graduate (or equivalent) 26.6% 26.6% 26.6% 23.5% Some college/associate's degree 37.4% 37.4% 37.4% 28.5% Bachelor's degree 17.0% 17.0% 17.0% 24.5% Masters, professional, or doctorate 4.8% 4.8% 4.8% 6.7% School Enrollment 11,369 11,349 11,970 12,549 Unemployment (3) 5.2% 8.3% 7.2% 7.9% (l) Population estimate from North Central Texas Council of Governments, as modified by City staff estimates. (2) Education per the 2010 U.S. Census. (3) Unemployment rates from the Texas Workforce Commission website (www.twc.state.tx.us). 114 BACK TO TABLE OF CONTENTS TABLE 18 2012 2013 2014 2015 2016 2017 42,804 43,484 44,089 45,970 47,274 47,776 $ 1,320,375 $ 1,349,874 $ 1,417,550 $ 1,504,632 $ 1,562,799 $ 1,603,072 $ 30,847 $ 31,043 $ 32,152 $ 32,731 $ 33,058 $ 33,554 32.3 31.7 31.7 31.7 31.7 31.7 16.1% 23.5% 28.5% 24.5% 6.7% 12,913 16.1% 23.5% 28.5% 24.5% 6.7% 13,305 16.1% 23.5% 28.5% 24.5% 6.7% 13,673 16.1% 23.5% 28.5% 24.5% 6.7% 14,557 16.1% 23.5% 28.5% 24.5% 6.7% 15,023 16.1% 23.5% 28.5% 24.5% 6.7% 15,709 6.8% 5.8% 4.6% 4.1% 3.2% 3.4% 115 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO (UNAUDITED) TABLE 19 2017 2008 Percentage Percentage of Total City of Total City Employer Employees Rank Employment Employees Rank Employment Wylie ISD 2,122 1 21.45% 1,581 1 21.15% North Texas Municipal Water Dist 756 2 7.64% 465 3 6.22% Sanden Intl. (USA), Inc. 483 3 4.88% 670 2 8.96% City of Wylie 408 4 4.12% 231 6 3.09% Wal-Mart 343 5 3.47% 360 5 4.82% SAF Holland 224 6 2.26% 142 9 1.90% Kroger 210 7 2.12% - - 0.00% Extruders / Tower Extnision 198 8 2.00% 400 4 5.35% Ascend Custom Extrusion 190 9 1.92% - - 0.00% Target 170 10 1.72% - - 0.00% Total 5,104 51.58% 3,849 51.49% Source: Wylie Economic Development Corporation 116 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) Function/Program TABLE 20 Full -Time Equivalent Employees as of Year End 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Government Management Services 12 13 13 13 13 13 13 14 14 15 Finance 5 5 5 5 8 9 9 9 9 9 Development Services - - - - - - Planning 4 4 4 4 5 5 5 5 6 6 Building 9 9 8 8 8 8 6 6 6 6 Other 5 6 7 7 7 7 7 6 7 8 Police Officers 43 47 49 49 48 48 49 55 63 63 Civilian 7 7 5 5 7 7 8 8 8 9 Fire Firefighters and Officers 36 42 41 41 44 47 45 45 49 52 Civilians 2 2 2 2 3 3 3 3 3 3 Animal Control 4 4 4 4 4 5 6 7 7 7 Dispatch 1 2 12 12 12 11 11 10 11 12 13 Streets 11 11 11 11 11 11 11 13 16 17 Other Public Works Engineering 4 4 4 4 3 3 3 3 3 3 Other 13 13 13 13 11 11 11 11 11 11 Parks and Recreation 23 24 27 29 38 38 43 44 48 49 Library 8 9 12 12 21 21 22 24 24 25 Water 11 11 11 11 11 15 15 15 15 19 Wastewater 5 5 5 5 5 6 6 6 6 6 EDC 2 2 2 2 2 2 2 2 3 3 Total 216 230 235 237 260 270 274 287 310 324 Source: City of Wylie annual budget book 117 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) 2008 2009 2010 2011 Function/Program General Government Building Permits Issued 500 253 291 241 Building Pen -nits Value (thousands) $ 102,151 $ 150,000 $ 254,669 $ 210,487 Police Physical Arrests 1,280 1,215 1,121 1,197 Violations Issued 4,917 3,492 3,555 2,479 Warrants Issued 1,235 575 841 636 Fire Emergency Responses 2,607 2,723 2,960 2,871 Fires Extinguished 126 78 71 69 Inspections 1,275 905 1,111 1,078 Other Public Works Street Resurfacing (miles) 4 2 2 1 Potholes Repaired 50 50 50 221 Parks and Recreation Athletic Field Permits Issued 106 220 213 Recreation Center Admissions 14,273 14,987 14,451 14,451 Baseball/Softball Fields 10 18 18 18 Soccer/Football Fields 16 20 20 20 Library Volumes in Collection 47,708 47,507 47,417 47,417 Water New Connections 240 104 104 269 Water Main Breaks 18 19 19 13 Average Daily Consumption (gallons) 3,682,780 3,760,000 4,007,763 4,600,000 Source: City Departments 118 BACK TO TABLE OF CONTENTS TABLE 21 2012 2013 2014 2015 2016 2017 211 279 298 484 433 667 $ 224,244 $ 71,009 $ 113,783 $ 106,488 $ 107,516 $ 201,540 1,281 1,354 794 973 1,385 1,026 2,653 2,473 2,435 2,691 4,188 4,228 681 874 808 919 701 1,492 2,771 3,456 3,527 4,168 4,311 4,478 66 84 49 62 89 168 1,083 1,251 2,380 1,980 2,039 2,150 2 3 3 2 4 5 137 5 28 18 43 44 208 216 113 28 28 63 247,146 266,834 267,066 286,357 328,495 367,665 18 24 24 26 26 26 20 20 20 20 21 21 49,153 94,868 99,744 103,544 109,392 114,715 248 248 125 1,240 1,219 1,475 9 18 7 3 4 4,647,781 4,005,371 3,106,694 3,625,151 3,719,076 3,543,448 119 BACK TO TABLE OF CONTENTS CITY OF WYLIE, TEXAS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) TABLE 22 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Function/Program Police Stations I 1 1 1 1 1 1 1 1 I Fire Stations 2 3 3 3 3 3 3 3 3 3 Other Public Works Streets (miles) 135 136 136 187 194 194 194 200 205 212 Alleys (miles) 13 13 13 40 41 41 41 42 42 42 Traffic Signals 11 14 14 14 14 14 17 21 24 25 Parks and Recreation Acreage 632 672 668 668 668 668 877 886 886 916 Playgrounds 11 12 12 12 12 14 14 15 17 18 Recreation Facilities 1 1 1 1 2 2 3 4 4 4 Water Water Mains (miles) 119 119 119 145 157 157 157 157 158 161 Fire Hydrants 1,464 1,500 1,500 1,500 1,500 1,554 1,608 1,690 1,707 1,789 Ntunber of service connections 10,395 10,500 10,500 11,984 11,946 11,946 12,894 14,134 15,353 16,031 Wastewater Sanitary Sewers (miles) Education Wylie ISD Campuses in Wylie Source: City departments 141 141 141 165 173 173 173 178 183 188 17 18 18 19 19 19 19 19 20 20 120 BACK TO TABLE OF CONTENTS weaver} Assurance • Tax • Advisory 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 To the Honorable Mayor and Members of the City Council City of Wylie, Texas We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing 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 as of and for the year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise City of Wylie's basic financial statements, and have issued our report thereon dated January 17, 2018. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered City of Wylie's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Wylie's internal control. Accordingly, we do not express an opinion on the effectiveness of City of Wylie's internal control. A deficiency in intemal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. AN INDEPENDENT MEMBER OF WEAVER AND TIDWELL, L.L.P. 12221 MERIT DRIVE. SUITE 1400, DALLAS, TX 75251 BAKER TILLY INTERNATIONAL CERTIFIED PUBUC ACCOUNTANTS AND ADVISORS P: 972.490.1970 F: 972302.8321 Compliance and Other Matters As part of obtaining reasonable assurance about whether City of Wylie's financial statements are free from material 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 determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Govemment Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. LmacnI T dAigie Z. I, WEAVER AND TIDWELL, L.L.P. Dallas, Texas January 17, 2018 CITY OF WYLIE COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE SEPTEMBER 30, 2017 January 17, 2018 To the Honorable Mayor And Members of the City Council City of Wylie Wylie, Texas We have audited the financial statements of City of Wylie as of and for the year ended September 30, 2017, and have issued our report thereon dated January 17, 2018. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated June 1, 2017, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of City of Wylie solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Planned Scope and Timina of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. Compliance with All Ethics Requirements Reaardinq Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence. Qualitative Aspects of the Entity's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by City of Wylie is included in Note 1 to the financial statements. During fiscal year 2017, the City implemented GASB Statement No. 77, "Tax Abatement Disclosures" which requires disclosure of certain information related to agreements meeting the statement's definition of tax abatements. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments. The most sensitive accounting estimates affecting the financial statements were: • Management's estimates of useful lives in calculating depreciation on capital assets - We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable. • Management's estimate of uncollectible receivables - We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable. • Estimate of net pension liability, — We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable. Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected financial statement misstatements discovered as a result of our audit procedures. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. There were no material misstatements identified as a result of our audit procedures. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to City of Wylie's financial statements or the auditor's report. No such disagreements arose during the course of the audit. Representations Requested from Management We have requested certain written representations from management, which are included in the attached letter dated January 17, 2018. Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Information in Documents Containing Audited Financial Statements Pursuant to professional standards, our responsibility as auditors for other information in documents containing City of Wylie's audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have provided an "in relation to" opinion on supplementary information accompanying the financial statements. We performed limited procedures on the MD&A and RSI. We did not provide any assurance on this information, however. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. This information is intended solely for the use of the City Council and management of City of Wylie and is not intended to be and should not be used by anyone other than these specified parties. Yours truly, £W e&ifidae, z, L, WEAVER AND TIDWELL, L.L.P. CITY OFWXLIE t Wylie City Council AGENDA REPORT Meeting Date: 1-23-18 Item Number: 5 Department: WEDC Prepared By: Sam Satterwhite Account Code: Date Prepared: 11-28-17 Budgeted Amount: Exhibits: 1 Subject (Citi' .S'ecretart' 's Use Only) Present and place on file the Wylie Economic Development Corporation Annual Report. Recommendation Accept, and place on file the 2017 Annual Report. Discussion As per the WEDC By-laws, each year by January 31st, the WEDC must present to the Wylie City Council its Annual Report. The Report is attached for your review. Page 1 of 1 Wylie Economic Development Corporation 2017 Annual Report January 14, 2018 Financial Condition The Wylie Economic Development Corporation (WEDC) makes financial reporting a priority each year. The WEDC Bylaws require that each year no later than January 31, a review of all expenditures, accomplishments and expenditures other than direct economic development be presented to Council. Each year, following the close of the fiscal year, the WEDC undergoes an audit of its financial practices and transactions from the prior fiscal year. Although this year's audit is not yet complete, the WEDC has not been notified that any discrepancies or irregularities. To create a greater opportunity for a `clean' audit, WEDC staff works closely with the City of Wylie Finance Department throughout the year so that there is a complete understanding of all WEDC activities by Finance staff and the same can be more accurately documented and communicated to the auditors. The WEDC began the fiscal year with a fund balance of $465,686. In Fiscal year 2016-17 sales tax receipts were up 5.87% over FY 2015-16 receipts with sales tax receipts totaling $2,627,376. Other sources of revenue included rental income of $120,857, sale of a 1.53 -acre pad site on Highway 78 to Chick-Fil-A for $1,350,000, receivables associated with a loan of $14,150, and $2,300,000 in loans secured for the acquisition of property. FY 2016-17 available operating funds totaled $6,881,586. Expenditures for WEDC operations were as follows: Personnel - $408,335, administrative costs - $133,782, marketing and promotion activities - $160,865, debt service (including a $1,000,000 principal reduction payment) - $1,862,453, direct business incentives - $863,913, and $272,605 in other expenses primarily made up of environmental remediation and site development costs. Total expenditures for FY 2016-17 were $6,778,466. As shown above, in FY 2016-17 the WEDC had $863,913 in expenditures on incentives. Within the figure, $411,530 was paid to ongoing sales tax reimbursement programs, $95,434 for industrial projects, $90,400 for office/medical/general commercial, and $176,882 for infrastructure assistance. The WEDC also forgave a loan of $91,667 pertaining to infrastructure assistance with the project meeting the required performance measures. Of the expenditures made, $212,000 represented a one-time commitment or the final payment on a multi-year agreement. The WEDC currently owns 25.63 acres of land with 44,974 square feet of improvements and a cost basis of $8,329,086. All WEDC land is either acquired for (a) business park development, (b) redevelopment of dilapidated properties, and/or (c) a tactical intervention to protect the property from uses which may not reflect the highest and best uses for a strategic area. Total outstanding loans for land acquisition are currently $4,158,196. While encouraged by our lender, but more of a philosophical principal of the Board, as redeveloped land is sold the proceeds from the sale are used to pay off principal of any loans secured to purchase that specific property. 2 Reflective of that practice, $1,200,000 out of the total debt service budget of $2,009,836 for FY 2017-18 is earmarked for principal reduction based upon a pending sale. The FY 2017-18 WEDC Budget identifies $4.86 mm in total revenues & expenditures. On the revenue side sales tax is the primary revenue source at $2.8 mm, sale of WEDC property at $1.5 mm, and rental income of $103,000. Of the total expenses, Debt Service equals $2 mm, Personnel $410,000, and Incentives $1.7 mm. Within the Incentives budget there are thirteen ongoing projects which represent $931,000 in prior commitments and $742,000 for future projects. As an ongoing performance indicator, staff tracks all commercial values as a percentage of the total assessed valuation (less value attributed to tax-exempt properties). In 2017 commercial properties were valued at $701 mm, or 16.7% of the total $4.2 billion assessed valuation. Over the past five years, commercial values have increased by $165 mm (31 %) with new construction accounting for $88 mm of the total. Over the same period, total valuation has increased by $1.6 billion or a 60% increase. With an active housing market, it will continue to be a challenge for commercial value to reach in excess of 20% of the total with the highest ratio over the past 10 years being 20.42% in 2013. High -Impact Initiatives Woodbridge Crossing The WEDC & City of Wylie continue to fund a sales tax reimbursement program to Inventrust (owner of Target Center). In FY 2016-17, $721,492 was reimbursed to Inventrust with total taxable sales in the Center over the same period at approximately $75 mm. The City & WEDC are committed to reimburse Inventrust up to a maximum $6 mm. $4.68 mm has been reimbursed to date with total obligations being satisfied on or about October 2019. Over the life of the Performance Agreement, $4.7 mm in ad valorem taxes have been paid to the City with a current valuation of $70 mm which is a 14% increase over 2016. In 2017 construction began on a 6,000 square foot strip center fronting 544 with McAlister's Deli slated to take 4,000 square feet. With 2,000 square feet of spec space remaining and Inventrust actively marketing the same, a majority of the inquiries for space are in excess of the available 2,000 square feet. Inventrust has indicated that based upon this level of interest, a pending 5,500 square foot multi -tenant building is being designed to break ground in 2018. Also announced in 2017 is the construction of 24,500 square feet of in-line space adjacent to Kohl's which should begin on or about May of 2018. While 16,000 square feet has executed leases, Inventrust has committed to build over 8,000 square feet of spec space which has not been an option in the past based upon a conservative approach of only building space with leases in 3 hand. Inventrust has indicated that this change in philosophy is due to the strength of the Wylie market and Woodbridge Crossing. Woodbridge Parkway Corridor In 2017 the WEDC provided a small incentive package for the reimbursement of qualified infrastructure to IHOP which opened in July. In the past the WEDC has participated in incentive packages for Woodbridge Center, The Rock, and B&B Theatre. In 2014, the WEDC also partnered with the City of Wylie and the City of Sachse to extend Woodbridge Parkway from Hensley Lane and provide direct access to State Highway 78. Of the $976,000 borrowed for the WEDC commitment, a remaining principal balance of $524,518 exists. The WEDC continues to fund a Sales Tax Reimbursement Agreement with Clark Street Development (owner/developer of Woodbridge Centre). In FY 2016-17, $101,000 was reimbursed to Clark Street with a total of $425,441 paid since July 2013. The center is currently generating $20 mm in taxable sales on an annual basis with total sales difficult to determine. It is not uncommon for a Kroger to have $50 mm in annual sales with the ratio for taxable vs. non- taxable sales unknown. 2018 will see the construction of a Pet Supplies Plus in Woodbridge Center and a Credit Union of Texas at the corner of 544 and Woodbridge Parkway. There is also significant interest by restaurant users for the 2 remaining pad sites. The WEDC also continues to fund a sales tax reimbursement program and Performance Agreement to B&B Theatres Operating Company. Approximately $288,609 in infrastructure/sales tax reimbursement payments have been made to B&B since 2013. Sanden & F.M. 544 In 2017 the La Quinta Inn & Suites completed their project after a much -delayed construction process. The WEDC entered into a Performance Agreement with the developer which was amended twice. With a $5 7 mm value and impact to Occupancy Taxes as of yet unknown, the new product will absolutely increase the marketability of the pad sites remaining on 544. Also under construction in 2017 is the Holiday Inn Express & Suites which is a WEDC project as well. Slated to be complete in the second quarter of 2018, the 98 -room, 60,000 square foot project, along with La Quinta and Best Western, should fill the need for hotel rooms in Wylie, Lavon, Sachse and Murphy for the foreseeable future. Estimated construction cost for the Holiday Inn is $9.2 mm. 4 Aside from the benefit to property taxes and increased marketability of surrounding 544 corridor, Occupancy Taxes were an obvious factor in considering participation in the above two projects. Taxable sales are projected to be approximately $3 mm per year which will generate $210,000 annually to the City of Wylie in Hotel & Motel Occupancy Taxes. While these figures are of course estimates, the City will be able to more accurately budget for this increased revenue stream on or about the third or fourth quarter of 2018 as both entities will be operating and stabilized. The WEDC began work in this area in 2011 with a Performance Agreement to provide median improvements and remove overhead utilities for the development of Wylie Medical Plaza. At 60,000 square feet, Wylie Medical is currently 78% leased with an appraised value of $10.3 mm State Highway 78 at Cooper Drive As referenced above, the WEDC closed on the sale of a 1.53 -acre lot to Chick-fil-a in 2017. Preceding the sale in 2017, the WEDC completed $525,000 in site work to support the 5 -acre development consisting of two deceleration lanes, median improvements, a mutual access drive, and utility improvements. Also received in 2017 was a Certificate of Completion from the TCEQ through the Voluntary Cleanup Program for impacted soils identified in the development process. Total expenses to date for the project are $5.4 mm with revenue generated of $1.95 mm. The WEDC is currently under contract to sell approximately half of the remaining 3 acres for the development of a 10,000 square foot multi -tenant building. Within the contract, a requirement is in place that at least 53% of the space is to be leased to restaurant users with financial penalties in place should the buyer fall short. A national -credit user has already committed to take 25% of the space with construction to begin in 2018. Scheduled to close in March/April of 2018, proceeds from the sale will pay off the remaining $620,000 in debt associated with the project. The market value of the remaining 1.5 -acre pad and net proceeds from the above sale will equal approximately $2 mm. 544 Gateway Protect In 2016 the WEDC and City began the process of assembling approximately 13 acres for redevelopment. Fronting 544 just west of 78, the City has a 5 -acre tract acquired through a tax foreclosure which previously had Superfund status. The remaining 8 acres was acquired by the WEDC from 2 property owners with frontage on 544 and Commerce Street. In 2017 the WEDC completed a study on the City site that removed approximately 2 acres from the flood plain. The WEDC also in 2017 completed a grading plan and brought in significant fill which will greatly reduce costs associated with future development. Demolition of existing buildings were underway in 2017 and will continue through February 2018. A remaining structure will stay in place at the north end of the property until which time the existing business completes a WEDC-assisted relocation/expansion to a site within Regency Business Park. 5 Throughout 2017, the WEDC pursued a Certificate of Completion from the TCEQ via the Voluntary Cleanup Program for its 8 -acre tract. With all required remediation completed, the TCEQ is in the final stages of review before issuing a Certificate which should be done in February 2018. Jackson Street The WEDC continues to market its 1 -acre property at the northeast corner of Jackson & Oak for a mixed-use development. While interest in the project has been soft, recent activity has been spurred by developers looking to benefit from the Collin College campus. The WEDC closed on a 0.26 -acre tract near the northwest corner of Jackson & Oak in August of 2017. The WEDC had been negotiating with the property owner for over 2 years to acquire the lot. Prior to closing, the 1940's family homestead which was beyond repair had to be demolished. Prior to closing, a local developer approached the WEDC and entered into an agreement in concept to build a 5,000 square foot office building on the lot. The WEDC Board believes the office project will promote further investment in the downtown area. It is anticipated that the sale will close in January 2018 with construction to begin no later than June 2018. Regency & F.M. 544 Under two separate Performance Agreements, 2017 saw the redevelopment of a six -acre tract at 544 and Regency resulting in 3 fast casual concepts, a multi -tenant building, and a compounding pharmacy. McClure Partners provided a great service to the community in master planning and cleaning up 4 separate properties. Over 50 jobs were created and $4 mm in investment was undertaken. Commercial & Industrial Expansions/Relocations In 2017, the WEDC executed seven Performance Agreements totaling 100,000 square feet of new construction, facilitated $18.7 mm in new investment, and created/retained 123 jobs. In January of 2018, two Performance Agreements will be executed securing 10,000 square feet in new construction, $1.2 mm in new value, and 10 new j obs. With acquisition of property for business park development a continuing objective, the WEDC has had great historical success in attracting investment and primary jobs via the development of business parks. Between the development of Premier Business Park, 544 Industrial Park, and Premier Business Park South, the WEDC facilitated the development of 862,000 square feet of new construction, over 800 new/retained jobs, and currently $97,677,000 in taxable value - on only 70 acres. 6 2018 Goals & Objectives While WEDC activities can be reactive to the extreme, proactive efforts in 2018 must address the following: 1. Status of Peddicord Center o Find a temporary (12 — 24 months) use or demolish. 2. Partner with City to complete water line improvements on 544. o The 544 Gateway property water service is not looped properly. WEDC & City staff need to determine if Public Works can install the improvements should the WEDC purchases the necessary materials. 3. VCP on 544 Gateway Property o While the issuance of a Certificate of Completion is imminent from the TCEQ, WEDC staff and consultant need to continue pressing the issue. 4. Masterplan 544 Gateway property o Joint work session between Council and WEDC Board needs take to place so that specific direction can be provided to WEDC staff pertaining to desirable uses and infrastructure requirement to support the same. 5. Business Park Development o Opportunities exist on Alanis and Steel Road for the development of new, light industrial business parks. With land and infrastructure costs only increasing, the WEDC needs to take immediate action to secure property and allocate resources for infrastructure improvements. 7 Meeting Date: Department: Prepared By: Date Prepared: Wylie City Council AGENDA REPORT January 23, 2018 Item Number: 6 Engineering (Ott. Secretar 's Use 00) Tim Porter Account Code: N/A December 27, 2017 Budgeted Amount: N/A Exhibits: Resolution, ILA Subject Consider and act upon approval of Resolution 2018-05(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Pleasant Valley Road Project from Merritt Road to the Dallas County Line. Recommendation Motion to approve Resolution 2018-05(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Pleasant Valley Road Project from Merritt Road to the Dallas County Line. Discussion In September 2012, staff submitted an application to Dallas County for funding of improvements to Pleasant Valley Road from Merritt Road to the Dallas County Line. In 2013, Dallas County Commissioners Court approved selections for the 6th call for projects for capital improvements, and on November 5, 2013, the City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) by Commissioners Court Order 2013- 1923, for the purpose of transportation improvements on roads inside Dallas County. A portion of Pleasant Valley is located in Dallas County and is shown on the City's 2014 Thoroughfare Plan to be expanded to a 4 -lane roadway. This Funding Agreement establishes a preliminary proposed budget for the project, reflects any changes in the rights and responsibilities for the City and County, and gives City approval for expenditure of County funds for the construction, improvement, maintenance, or repair of the proposed project located within the municipality. A Preliminary Feasibility Study and/or preliminary engineering, specifications and estimates (PS&E) will be submitted to the City for approval, prior to proceeding with the final design and any right-of-way acquisition. Staff recommends using impact fee funds for the City's $200,000 portion of the SIM estimated Preliminary Feasibility Study and/or PS&E costs. The current east zone thoroughfare impact fee balance is approximately $1.9M. A funding source for the final engineering, right-of-way and construction of the project has not yet been identified for the anticipated $23M project. (Rev 01/2014) Page 1 of 1 RESOLUTION NO. 2018-05(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, HEREBY AUTHORIZING THE CITY MANAGER TO EXECUTE A FUNDING AGREEMENT WITH DALLAS COUNTY TO ESTABLISH A PRELIMINARY PROPOSED BUDGET FOR THE PLEASANT VALLEY ROAD PROJECT FROM MERRITT ROAD TO THE DALLAS COUNTY LINE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1: The City Manager of the City of WYLIE, Texas, is hereby authorized to execute, on behalf of the City Council of the City of WYLIE, Texas, a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Pleasant Valley Road Project from Merritt Road to the Dallas County Line. (Exhibit A) SECTION 2: This Resolution shall take effect immediately upon its passage. RESOLVED THIS THE 23rd day of January, 2018. ERIC HOGUE, Mayor ATTEST TO: CAROLE EHRLICH, City Secretary Resolution No. 2018-05(R) Funding Agreement with Dallas County EXHIBIT "A" Funding Agreement Resolution No. 2018-05(R) Funding Agreement with Dallas County DALLAS COUNTY CAPITAL IMPROVEMENT PROGRAM FUNDING AGREEMENT The City of Wylie, Texas, hereinafter called "City", and the County of Dallas, Texas, hereinafter called "County", desire to enter into a Funding Agreement, hereinafter called "FA", in order to contract for the implementation of the Major Capital Improvement Project authorized by Court Order 2013-1923 dated November 5, 2013, which approved specified projects including Pleasant Valley Road MCIP 28201 Project from Merritt Road to the Dallas County Line, hereinafter called "Proj ect". Witnesseth WHEREAS, the Project is located within the Cities of Wylie and Sachse; and WHEREAS, the County has requested that it be designated as the Lead Agency for the Project and will provide the Project Manager; and WHEREAS, City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) on November 5, 2013, by Commissioners Court Order 2013-1923, for the purpose of transportation improvements on roads inside Dallas County; and WHEREAS, Chapter 791 of the Texas Government Code and Chapters 251 and 472 of the Texas Transportation Code provide authorization for local governments to contract with each other for the performance of governmental functions and services, and joint funding of road or street projects. NOW THEREFORE THIS FUNDING AGREEMENT is made by and entered into by the City and the County for the mutual consideration stated herein. Article I. Proiect Funding Agreement This FA is between the County and the City to establish a preliminary proposed budget for the Project which will facilitate the movement of public transportation to benefit both the City and County. This FA is to specifically identify the Project as well as any changes in the rights and responsibilities of each of the parties as set forth in the Master Agreement which is hereby incorporated herein as if written word for word and any additions thereto. All terms of the Master Agreement remain in full force and effect except as modified herein. In the event of any conflict between the Master Agreement and this FA, this FA shall control. Article II Incornorated Documents This FA incorporates, as if fully reproduced herein word for word and number for number, the following items: 1. Master Agreement authorized by Commissioners Court Order 2013-1923, dated November 5, 2013, and additions thereto as incorporated herein. FA -City of Wylie 1 2. Attachment "A", the Project Location Map, which is attached hereto and incorporated herein by reference. 3. Attachment "B", the Current Cost Estimates and Funding Sources, which is attached hereto and incorporated herein by reference. Article III Term of Agreement This FA shall become effective when signed by the last party whose signature makes the respective agreement fully executed. This FA will remain in effect until: 1. Incorporation into the Project Specific Agreement; or 2. Termination upon the terms and conditions as set forth in the Master Agreement, Article IV Section A, Termination. Article IV Proiect Descrintion This FA is entered into by the parties to provide the Preliminary Feasibility Study and/or the final approved preliminary engineering, specifications and estimates (hereinafter "PS&E") which will define the Project. The Project is defined as the widening of the existing Pleasant Valley Road from a two lane asphalt roadway to a planned four lane concrete section from Merritt Road to the Dallas County Line. The Project also includes three bridges and stormwater improvements. The City does hereby give its approval for expenditure of County funds for the construction, improvement, maintenance, or repair of a street located within the municipality. The Preliminary Feasibility Study and/or PS&E will be submitted to the City for approval, prior to proceeding with the final design and any right-of-way acquisition. The City shall review and comment on the PS&E within thirty (30) days after delivery to the City. If the County has not received comments within thirty (30) days of the PS&E's delivery to the City, the County will assume the City has reviewed the plans, had no comments and proceed with the Project. Upon PS&E approval, this FA shall be incorporated into a Project Specific Agreement (PSA), and continue as the source of authorization for proceeding with the Project pending approval of the PSA. Article V Fiscal Funding Notwithstanding anything to the contrary herein, this FA is expressly contingent upon the availability of County funding for each item and obligation contained herein. City shall have no right of action against the County of Dallas as regards this FA, specifically including any funding by County of the Project in the event that the County is unable to fulfill its obligations under this FA as a result of the lack of sufficient funding for any item or obligation from any source utilized to fund this FA or failure of any funding party to budget or authorize funding for this FA during the current or future fiscal years. In the event of insufficient funding, or if funds become unavailable in whole or part, the County, at its sole discretion, may provide funds from a separate source or terminate this FA. In the event that payments or expenditures are made, they shall be made from current funds as required by Chapter 791, Texas Government Code. Notwithstanding anything to the contrary herein, this FA is expressly contingent upon the availability of City funding for each item and obligation contained herein. County shall have no right FA -City of Wylie 2 of action against the City as regards this FA, specifically including any funding by City of the Project in the event that the City is unable to fulfill its obligations under this FA as a result of the lack of sufficient funding for any item or obligation from any source utilized to fund this FA or failure of any funding party to budget or authorize funding for this FA during the current or future fiscal years. In the event of insufficient funding, or if funds become unavailable in whole or part, the City, as its sole discretion, may provide funds from a separate source or terminate this FA. In the event that payments or expenditures are made, they shall be made from current funds as required by Chapter 791, Texas Government Code. Article VI Agreements I. County and City Responsibilities: 1. County will be the Lead Agency for the Project. 2. City and County have mutually agreed that the Project limits are from Merritt Road to Elm Grove Road in the City of Sachse and from Elm Grove Road to the Dallas County Line in the City of Wylie. 3. County and City will execute the necessary agreements for the implementation of design and construction of the Project mutually agreed-upon and incorporated herein by this FA. 4. The Project may require the acquisition of road right-of-way within the alignment which is all real property needed or convenient for roadway purposes as shown in the Project design or right-of-way plans and shall include all real property outside of the designed right-of-way needed or convenient to the construction, drainage, interface with adjoining streets or alleys, driveways or other access ways or other Project permanent or temporary easements which is approved by the City and County. Such right-of-way acquisition shall be the responsibility of the County as Lead Agency, and shall be funded as part of the Project costs. Such acquisitions will be transferred into the City's name as owner as the City will be solely responsible for maintenance after construction is completed. II. City Responsibilities: 1. City will attend all Project task force meetings and public meetings. 2. City shall review and comment on all drawings and documents within thirty (30) days after delivery to the City. If the County has not received comments within thirty (30) days after delivery to the City, the County will assume the City has reviewed the plans, had no comments, and proceed with the Project. 3. City shall be responsible for maintaining the roadway, improvements, grading area, drainage structures, striping, and signage after the Project is complete. III. County Responsibilities: 1. County shall use the total funding committed by the City and the County solely for the purpose of eligible Project costs. 2. County shall inform the City of all Project activity and approvals. 3. County shall provide a final accounting of Project costs once the planning is complete and accepted by the City. The accounting shall have sufficient detail for the Auditor to verify Project costs. FA -City of Wylie 3 Article VII Funding County and City mutually agree to proportionately fund the Direct Project and Program cost as follows and as summarized in Attachment "B": 1. Notwithstanding any provision in the Master Agreement, this FA, any amendment thereto, or any other agreement between the parties regarding this Project, the total Project cost is estimated to be One Million Dollars and Zero Cents ($1,000,000.00), as shown in Attachment "B." The County's total obligation to this Project is to provide funding in the amount not to exceed Five Hundred Thousand Dollars and Zero Cents ($500.000.00), reduced by all County in-house delivery costs of the total Project cost. 2. The County's in-house Preliminary Design and Project Delivery costs may include all County in-house Project delivery costs ("IHPD") including but not limited to preliminary scoping and research, preliminary design services, special services, primary design services, right-of-way acquisition, administration, inspection, laboratory services and construction. 3. The City agrees to provide funding for the Project in the amount not to exceed Two Hundred Thousand Dollars and Zero Cents ($200.000.00). City agrees to encumber an amount adequate for total estimated Project costs as determined prior to the commencement of each Project milestone as determined by County within thirty (30) days of notification by the County. The City will pay Project costs as invoiced by the County. 4. County shall execute a Funding Agreement with the City of Sachse for the remaining Three Hundred Thousand Dollars and Zero Cents ($300,000.00) of the total Project cost. 5. Any payments to be made by any party hereto shall be from current revenue or other lawfully available funds in accordance with Chapter 791, Texas Government Code. 6. Preliminary cost estimates will be generated to review the adequacy of the project budget. The Project scope will be modified as agreed by City and County to remain within the estimated cost, if necessary. Article VIII Miscellaneous No Third Party Beneficiaries. The terms and provisions of this FA are for the benefit of the parties hereto and not for the benefit of any third party. It is the express intention of City and County that any entity other than City or County receiving services or benefits under this FA shall be deemed an incidental beneficiary only. This FA is intended only to set forth the contractual right and responsibilities of the parties hereto. IL Applicable Law. This FA is and shall be expressly subject to the Sovereign Immunity of County and Governmental Immunity of City, Title 5 of the Texas Civil Practice and Remedies Code, as amended, and all applicable federal and state laws. This FA shall be governed by and construed in accordance with the laws and case decisions of the State of Texas. Exclusive venue for any legal action regarding this FA filed by either City or County shall be in Dallas County, Texas. III. Notice. Any notice provided for in this Agreement to be given by either party to the other, shall be required to be in writing and shall be deemed given when personally delivered, or two FA -City of Wylie 4 (2) business days after being deposited in the United States Mail, postage prepaid, by certified, mail, return receipt requested; or by registered mail and addressed as follows: To County: County of Dallas Ms. Alberta L. Blair, P.E. Director of Public Works Dallas County Administration Building 411 Elm Street, Fourth Floor Dallas County, Texas 75202-3389 To City: City of Wylie Director of Public Works 949 Hensley Lane, Building 300 Wylie, Texas 75098 Either party may change its address for notice by giving the other party notice thereof. IV. Assignment. This FA may not be assigned or transferred by either party without the prior written consent of the other party. V. Binding Agreement; Parties Bound. This FA has been duly executed and delivered by both parties and constitutes a legal, valid and binding obligation of the parties, their successors and permitted assigns. VI. Amendment. This FA may not be amended except in a written instrument specifically referring to this FA and signed by the parties hereto. VII. Number and Gender. Words of any gender used in this FA shall be held and construed to include any other gender and words in the singular shall include the plural and vice versa, unless the context clearly requires otherwise. VIII. Effective Date. This FA shall commence on the Effective Date. The Effective Date of this FA shall be the date it is executed by the last of the parties. Reference to the date of execution shall mean the Effective Date. IX. Counterparts. This FA may be executed in multiple counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument. X. Severability. If one or more of the provisions in this FA shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality or unenforceability shall not cause this FA to be invalid, illegal or unenforceable, but this FA shall be construed as if such provision had never been contained herein, and shall not affect the remaining provisions of this FA, which shall remain in full force and effect. XI. Entire Agreement. This FA embodies the complete agreement of the parties, supersedes all oral or written previous and contemporary agreements between the parties and relating to matters in the FA. XII. Contingent. This Agreement is expressly subject to and contingent upon formal approval by the Dallas County Commissioners Court and by resolution of the City Council. The City of Wylie, State of Texas, has executed the Agreement pursuant to duly authorized City Council Resolution . Minutes , dated the day of , 2017. The County of Dallas, State of Texas, has executed this agreement pursuant to Commissioners Court Order Number and passed on the day of , 2017. FA -City of Wylie 5 City of Wylie County of Dallas By Clay Lewis Jenkins County Judge Title Date Date Attest: Approved as to Form*: Faith Johnson District Attorney City Secretary\Attorney By: Jana Prigmore Ferguson Assistant District Attorney "By law, the District Attorneys Office may only advise or approve contracts or legal documents on behalf of its clients. It may not advise or approve a contract or legal document on behalf of other parties. Our review of this document was conducted solely from the legal perspective of our client. Our approval of this document was offered solely for the benefit of our client. Other parties should not rely on this approval, and should seek review and approval by their own respective attorney(s). FA -City of Wylie 6 I�i,(IlmuuuuuuuJlj,11 l9ii�,�N��;;I,„phi UNINCORPO Sachse/Wylie City Limit Boundary Attachment A Project Location Map Merritt Rd to County Line Length - 2.9 Miles Meeting Date: Department: Prepared By: Date Prepared: Wylie City Council AGENDA REPORT January 23, 2018 Item Number: 7 Engineering (Ott. Secretar 's Use 00) Tim Porter Account Code: N/A December 27, 2017 Budgeted Amount: N/A Exhibits: Resolution, ILA Subject Consider and act upon approval of Resolution 2018-06(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Muddy Creek Bridge project from Country Club Drive to the Dallas County Line. Recommendation Motion to approve Resolution 2018-06(R) authorizing the City Manager to execute a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Muddy Creek Bridge project from Country Club Drive to the Dallas County Line. Discussion In September 2012, staff submitted an application to Dallas County for funding of improvements to Sachse Road at the Muddy Creek Bridge from Country Club Drive to the existing 4 -lane extension of Ballard Avenue. In 2013, Dallas County Commissioners Court approved selections for the 6th call for projects for capital improvements, and on November 5, 2013, the City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) by Commissioners Court Order 2013-1923, for the purpose of transportation improvements on roads inside Dallas County. A portion of Sachse Road is located in Dallas County and is shown on the City's 2014 Thoroughfare Plan to be expanded to a 4 -lane roadway. This Funding Agreement establishes a preliminary proposed budget for the project, reflects any changes in the rights and responsibilities for the City and County, and gives City approval for expenditure of County funds for the construction, improvement, maintenance, or repair of the proposed project located within the municipality. A Preliminary Feasibility Study and/or preliminary engineering, specifications and estimates (PS&E) will be submitted to the City for approval, prior to proceeding with the final design and any right-of-way acquisition. Staff recommends using impact fee funds for the City's $250,000 portion of the SIM estimated Preliminary Feasibility Study and/or PS&E costs. The current east zone thoroughfare impact fee balance is approximately $1.9M. A funding source for the final engineering, right-of-way and construction of the project has not yet been identified for the anticipated $12M project. (Rev 01/2014) Page 1 of 1 RESOLUTION NO. 2018-06(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, HEREBY AUTHORIZING THE CITY MANAGER TO EXECUTE A FUNDING AGREEMENT WITH DALLAS COUNTY TO ESTABLISH A PRELIMINARY PROPOSED BUDGET FOR THE MUDDY CREEK BRIDGE PROJECT FROM COUNTRY CLUB DRIVE TO THE DALLAS COUNTY LINE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1: The City Manager of the City of WYLIE, Texas, is hereby authorized to execute, on behalf of the City Council of the City of WYLIE, Texas, a Funding Agreement with Dallas County to establish a preliminary proposed budget for the Muddy Creek Bridge Project from Country Club Drive to the Dallas County Line. (Exhibit A) SECTION 2: This Resolution shall take effect immediately upon its passage. RESOLVED THIS THE 23rd day of January, 2018. ERIC HOGUE, Mayor ATTEST TO: CAROLE EHRLICH, City Secretary Resolution No. 2018-06(R) Funding Agreement with Dallas County — Muddy Creek Bridge EXHIBIT "A" Funding Agreement Resolution No. 2018-06(R) Funding Agreement with Dallas County — Muddy Creek Bridge DALLAS COUNTY CAPITAL IMPROVEMENT PROGRAM FUNDING AGREEMENT The City of Wylie, Texas, hereinafter ("City"), and the County of Dallas, Texas, hereinafter ("County"), desire to enter into a Funding Agreement, hereinafter ("FA"), in order to contract for the implementation of the Major Capital Improvement Project authorized by Court Order 2013-1923 dated November 5, 2013, which approved specified projects including Muddy Creek Bridge MCIP 28202 Project from Country Club Drive to the Dallas County Line, hereinafter ("Project"). Witnesseth WHEREAS, the Project is located within the Cities of Sachse and Wylie; and WHEREAS, the County has requested that it be designated as the Lead Agency for the Project and will provide the Project Manager; and WHEREAS, City and County entered into a Master Agreement Governing Major Capital Improvement Program (Master Agreement) on November 5, 2013, by Commissioners Court Order 2013-1923, for the purpose of transportation improvements on roads inside Dallas County; and WHEREAS, Chapter 791 of the Texas Government Code and Chapters 251 and 472 of the Texas Transportation Code provide authorization for local governments to contract with each other for the performance of governmental functions and services, and joint funding of road or street projects. NOW THEREFORE THIS FUNDING AGREEMENT is made by and entered into by the City and the County for the mutual consideration stated herein. Article I. Proiect Funding Agreement This FA is between the County and the City to establish a preliminary proposed budget for the Project which will facilitate the movement of public transportation to benefit both the City and County. This FA is to specifically identify the Project as well as any changes in the rights and responsibilities of each of the parties as set forth in the Master Agreement Governing Major Capital Improvement Program, hereinafter ("Master Agreement"), which is hereby incorporated herein as if written word for word and any additions thereto. All terms of the Master Agreement remain in full force and effect except as modified herein. In the event of any conflict between the Master Agreement and this FA, this FA shall control. Article II Incornorated Documents This FA incorporates, as if fully reproduced herein word for word and number for number, the following items: 1. Master Agreement authorized by Commissioners Court Order 2013-1923, dated November 5, 2013, and additions thereto as incorporated herein. 2. Project Location Map, which is attached and incorporated herein as Attachment "A." FA -City of Wylie 1 3. Current Cost Estimates and Funding Sources, which is attached and incorporated herein as Attachment "B." Article III Term of Agreement This FA shall become effective when signed by the last party whose signature makes the respective agreement fully executed. This FA will remain in effect until: 1. Incorporation into the Project Specific Agreement; or 2. Termination upon the terms and conditions as set forth in the Master Agreement, Article IV Section A, Termination. Article IV Proiect Descrintion This FA is entered into by the parties to develop public transportation improvements within the City. The Project is defined as primary (final) design, plans, specifications and estimates (hereinafter "PS&E") from which a Project Specific Agreement (hereinafter "PSA") will be developed to facilitate potential implementation of improvements to construction. The Project is defined as the Muddy Creek Bridge Project from Country Club Drive and ending at the Dallas County Line as further detailed in Attachment "A". The Project includes bridge, four lane divided concrete roadway, and stormwater improvements from Country Club Drive connecting with the existing Sachse Road/Ballard Avenue four lane section just south of Creek Crossing Lane. The City does hereby give its approval for expenditure of County funds for the construction, improvement, maintenance, or repair of a street located within the municipality. The primary (final) design PS&E will be submitted to the City for approval, prior to proceeding with final design and any right of way acquisition. The City shall review and comment on the primary (final) design PS&E within thirty (30) days after delivery to the City. If the County has not received comments within thirty (30) days after delivery to the City, the County will assume the City has reviewed the plans and documents, had no comments and the Project may proceed. This FA will be amended after the City approves preliminary alignment and the preliminary plans are completed. Article V Fiscal Funding Notwithstanding anything to the contrary herein, this FA is expressly contingent upon the availability of County funding for each item and obligation contained herein. City shall have no right of action against the County of Dallas as regards this FA, specifically including any funding by County of the Project in the event that the County is unable to fulfill its obligations under this FA as a result of the lack of sufficient funding for any item or obligation from any source utilized to fund this FA or failure of any funding party to budget or authorize funding for this FA during the current or future fiscal years. In the event of insufficient funding, or if funds become unavailable in whole or part, the County, at its sole discretion, may provide funds from a separate source or terminate this FA. In the event that payments or expenditures are made, they shall be made from current funds as required by Chapter 791, Texas Government Code. Notwithstanding anything to the contrary herein, this FA is expressly contingent upon the availability of City funding for each item and obligation contained herein. County shall have no right FA -City of Wylie 2 of action against the City as regards this FA, specifically including any funding by City of the Project in the event that the City is unable to fulfill its obligations under this FA as a result of the lack of sufficient funding for any item or obligation from any source utilized to fund this FA or failure of any funding party to budget or authorize funding for this FA during the current or future fiscal years. In the event of insufficient funding, or if funds become unavailable in whole or part, the City, as its sole discretion, may provide funds from a separate source or terminate this FA. In the event that payments or expenditures are made, they shall be made from current funds as required by Chapter 791, Texas Government Code. Article VI Agreements I. County and City Responsibilities: 1. County will be the Lead Agency for the Project. 2. City and County have mutually agreed that the Project limits are the Muddy Creek Bridge from Country Club Drive to the Dallas County Line. 3. County and City will execute the necessary agreements for the implementation of design and construction of the Project mutually agreed-upon and incorporated herein by this FA. 4. The Project may require the acquisition of road right-of-way within the alignment which is all real property needed or convenient for roadway purposes as shown in the Project design or right-of-way plans and shall include all real property outside of the designed right-of-way needed or convenient to the construction, drainage, interface with adjoining streets or alleys, driveways or other access ways or other Project permanent or temporary easements which is approved by the City and County. Such right-of-way acquisition shall be the responsibility of the County as Lead Agency, and shall be funded as part of Project costs. Such acquisitions will be transferred into the City's name as owner as the City will be solely responsible for maintenance after construction is completed. II. City Responsibilities: 1. City will attend all Project task force meetings and public meetings. 2. City shall review and comment on all drawings and documents within thirty (30) days after delivery to the City. If the County has not received comments within thirty (30) days after delivery to the City, the County will assume the City has reviewed the plans, had no comments, and proceed with the Project. 3. City shall be responsible for maintaining the roadway, improvements, grading area, drainage structures, striping, and signage after the Project is complete. III. County Responsibilities: 1. County shall use the total funding committed by the City and the County solely for the purpose of eligible Project costs. 2. County shall inform the City of all Project activity and approvals. 3. County shall provide a final accounting of Project costs once the planning is complete and accepted by the City. The accounting shall have sufficient detail for the Auditor to verify Project costs. FA -City of Wylie 3 Article VII Funding County and City mutually agree to proportionately fund the Direct Project and Program cost as follows and as summarized in Attachment "B": 1. Notwithstanding any provision in the Master Agreement, this FA, any amendment thereto, or any other agreement between the parties regarding this Project, the total Project cost is estimated to be One Million Dollars and Zero Cents ($1.000.000.00). The County's total obligation to this Project is to provide funding in the amount not to exceed Five Hundred Thousand Dollars and Zero Cents ($500.000.00). reduced by all County in-house delivery costs of the total Project cost. 2. The County's in-house Project delivery costs ("IHPD") may include all County Project delivery costs including but not limited to primary design services, special services, right-of-way acquisition, administration, inspection, laboratory services and construction. 3. The City of Wylie agrees to provide funding for the Project in the amount of Two Hundred Fifty Thousand Dollars and Zero Cents ($250.000.00). City agrees to encumber an amount adequate for total estimated Project costs as determined prior to the commencement of each Project milestone as determined by the County within thirty (30) days of notification by the County. The City will pay Project costs as invoiced by the County. 4. County shall execute a Funding Agreement with the City of Sachse for the remaining Two Hundred Fifty Thousand Dollars and Zero Cents ($250.000.00) of the total Project cost. 5. Any payments to be made by any party hereto shall be from current revenue or other lawfully available funds in accordance with Chapter 791, Texas Government Code. 6. Preliminary cost estimates will be generated to review adequacy of the project budget. The scope will be modified as agreed by the City and County to remain within the estimated cost, if necessary. Article VIII Miscellaneous I. No Third Party Beneficiaries. The terms and provisions of this FA are for the benefit of the parties hereto and not for the benefit of any third party. It is the express intention of City and County that any entity other than City or County receiving services or benefits under this FA shall be deemed an incidental beneficiary only. This FA is intended only to set forth the contractual right and responsibilities of the parties hereto. II. Applicable Law. This FA is and shall be expressly subject to the Sovereign Immunity of County and Governmental Immunity of City, Title 5 of the Texas Civil Practice and Remedies Code, as amended, and all applicable federal and state laws. This FA shall be governed by and construed in accordance with the laws and case decisions of the State of Texas. Exclusive venue for any legal action regarding this FA filed by either City or County shall be in Dallas County, Texas. III. Notice. Any notice provided for in this Agreement to be given by either party to the other, shall be required to be in writing and shall be deemed given when personally delivered, or two (2) business days after being deposited in the United States Mail, postage prepaid, by certified mail, return receipt requested, or by registered mail and addressed as follows: FA -City of Wylie 4 To County: County of Dallas Ms. Alberta L. Blair, P.E. Director of Public Works Dallas County Administration Building 411 Elm Street, Fourth Floor Dallas County, Texas 75202-3389 To City: City of Wylie Tim Porter, P.E., CFM City Engineer 300 Country Club Road Wylie, Texas 75098 Either party may change its address for notice by giving the other party notice thereof. IV. Assignment. This FA may not be assigned or transferred by either party without the prior written consent of the other party. V. Binding Agreement: Parties Bound. This FA has been duly executed and delivered by both parties and constitutes a legal, valid and binding obligation of the parties, their successors and permitted assigns. VI. Amendment. This FA may not be amended except in a written instrument specifically referring to this FA and signed by the parties hereto. VII. Number and Gender. Words of any gender used in this FA shall be held and construed to include any other gender and words in the singular shall include the plural and vice versa, unless the context clearly requires otherwise. VIII. Effective Date. This FA shall commence on the Effective Date. The Effective Date of this FA shall be the date it is executed by the last of the parties. Reference to the date of execution shall mean the Effective Date. IX. Counterparts. This FA may be executed in multiple counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument. X. Severability. If one or more of the provisions in this FA shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality or unenforceability shall not cause this FA to be invalid, illegal or unenforceable, but this FA shall be construed as if such provision had never been contained herein, and shall not affect the remaining provisions of this FA, which shall remain in full force and effect. XI. Entire Agreement. This FA embodies the complete agreement of the parties, supersedes all oral or written previous and contemporary agreements between the parties and relating to matters in the FA. XII. Contingent. This Agreement is expressly subject to and contingent upon formal approval by the Dallas County Commissioners Court and by resolution of the City Council. The City of Wylie, State of Texas, has executed this agreement pursuant to duly authorized City Council Resolution . Minutes , dated the day of , 2017. The County of Dallas, State of Texas, has executed this agreement pursuant to Commissioners Court Order Number and passed on the day of , 2017. FA -City of Wylie 5 City of Wylie County of Dallas By Title Date Attest: City Secretary\Attorney Clay Lewis Jenkins County Judge Date Approved as to Form*: Faith Johnson District Attorney By: Jana Prigmore Ferguson Assistant District Attorney "By law, the District Attorneys Office may only advise or approve contracts or legal documents on behalf of its clients. It may not advise or approve a contract or legal document on behalf of other parties. Our review of this document was conducted solely from the legal perspective of our client. Our approval of this document was offered solely for the benefit of our client. Other parties should not rely on this approval, and should seek review and approval by their own respective attorney(s). FA -City of Wylie 6 ',1,;',',',',',',11111111111111111111111111111111111(f,„'m li UNINCORPO Sachse/Wylie City Limit Boundary Attachment "A" Project Location Map Country Club Drive to the Dallas County Line ATTACHMENT "B" Dallas County Capital Improvement Program Funding Agreement CURRENT COST ESTIMATES & FUNDING SOURCES PROJECT NAME: Muddy Creek Bridge MCIP 28202 Estimated Project Cost Primary Design and In -House Project Delivery Total 1 Dallas County City of Wylie City of Sachse Total Funding Source $1,000,000.00 $1,000,000.00 $ 500,000.00 $ 250,000.00 $ 250,000.00 $1,000,000.00 Meeting Date: Department: Prepared By: Date Prepared: Wylie City Council AGENDA REPORT January 23, 2018 Item Number: 8 Planning Renae' 011ie Account Code: January 15, 2018 Budgeted Amount: Exhibits: 2 Subject (Citi Secretor 's Use Old)) Consider, and act upon approval of Resolution No. 2018-07(R) for support for a proposed senior age restricted affordable housing tax credit project, Heritage at Wylie, generally located southeast of the intersection of Vinson Road and Neva Lane at the approximate 2300 block of County Line Road. Recommendation Motion to approve Resolution No. 2018-07(R) for support for a proposed senior age restricted affordable housing tax credit project, Heritage at Wylie, generally located southeast of the intersection of Vinson Road and Neva Lane at the approximate 2300 block of County Line Road. Discussion Applicant: NuRock Companies The applicant approached the city with a request to develop a tract of land for multi -family purposes on approximately 13 acres. The site is currently zoned Multi -Family (MF) District. The applicant presented an overview of their proposal at the January 9th Council meeting for an age restricted development not to exceed 136 one and two bedroom units. The apartment homes with be a gated 3 story community. A Conceptual Plan is included (Exhibit B) Pursuant to requirements set forth by the Texas Department of Housing and Community Affairs ("TDHCA"), a letter/resolution of financial support of at least $500 is required as a firm commitment from the City. The applicant is requesting funding support in the form of waived permit fees. The Building Inspections Department has gathered approximate fees based on the Mansions of Wylie in the amount of $227,700. (Rev 01/2014) Page 1 of 1 RESOLUTION NO. 2018-07(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE FOR SUPPORT FOR A PROPOSED SENIOR AGE RESTRICTED AFFORDABLE HOUSING TAX CREDIT PROJECT, HERITAGE AT WYLIE, LOCATED ON 13 ACRES AT THE APPROXIMATE 2300 BLOCK OF COUNTY LINE ROAD, WYLIE, TEXAS. WHEREAS, Wylie Housing Partners, Ltd, has advised the City of Wylie that it intends to submit an application for affordable rental housing to the Texas Department of Housing and Community Affairs (TDHCA) for 2018 Competitive 9% Housing Tax Credits within Region #3, Urban Category, in the City of Wylie, Rockwall County, Texas; and, WHEREAS, Wylie Housing Partners, Ltd, has proposed a development for a new senior age restricted affordable multi -family housing development at the approximate 2300 Block of County Line Road, named Heritage at Wylie in the City of Wylie, Rockwall County, Texas; and, Whereas, there is a TDHCA scoring item that requires a de minimis commitment of development funding by the local political subdivision (City of Wylie) who confirms the City of Wylie will provide (waived permit fees.) which is valued at least in the amount of $500 for the development; and, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, THAT: 1. The governing body of the City of Wylie supports new opportunities to encourage the development of quality, affordable housing for its residents. 2. The City of Wylie acting through its governing body, hereby confirms its support for the proposed senior age restricted Heritage at Wylie to be located on 13 acres at the approximate 2300 Block of County Line Road; and this formal action has been taken to put on record the opinion expressed by the City of Wylie. 3. This resolution supports and is intended to allow Wylie Housing Partners, Ltd to receive funding from Texas Department of Housing and Community Affairs (TDHCA) Competitive 9% Housing Tax Credits for Heritage at Wylie located in the City of Wylie. 4. This resolution of support is intended to allow Heritage at Wylie to receive the maximum number of scoring points in relation to its Housing Tax Credit (HTC) application for its senior age restricted multifamily development project to be located in Wylie. 5. The governing body of the City of Wylie confirms it will waive permit fees not to exceed $500 for Wylie Housing Partners, Ltd. The commitment shall be void upon the withdrawal of a tax credit application by the Applicant, upon termination of the application by TDHCA or upon failure to receive a 2018 award of tax credits. Resolution 2018-07(R) Proposed Senior Age Restricted Affordable Housing Tax Credit Project, Heritage At Wylie 6. The governing body of the City of Wylie is hereby authorized, empowered, and directed to certify this Resolution to the Texas Department of Housing and Community Affairs (TDHCA). 7. This resolution shall take effect immediately from and after its passage. PASSED AND APPROVED this the 23rd day of January, 2018. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Resolution 2018-07(R) Proposed Senior Age Restricted Affordable Housing Tax Credit Project, Heritage At Wylie Xl 311AM OvON 3NI1 ALNl00 3O N001B 00£Z ONIAI1 11OIN3S 311AM .LY 301/11113H 1Rflim��lluildiiilI'llf iiiilfilAA ��#h�ol Ihm1IIII�Im^a�IIIbI hiiiIll'111111111111111111111 aya0 1ltlld 3115 1Vflld3_4 1 J_/ uolauo:aa ..,.'91111111111111 I;p liu 1111111111 �� u