09-24-1996 (City Council) Agenda Packet AGENDA
WYLIE CITY COUNCIL
Wylie Municipal Complex
September 24, 1996
7:00 p.m.
CALL TO ORDER
INVOCATION - Rev. Mona Bailey, Cornith Presbyterian Church
PLEDGE OF ALLEGIANCE
PRESENTATION
Presentation of Plaque to Claude Causey, Wylie Fire Department
ACTION ITEMS
1. Consider and Act Upon Approving a Resolution Declaring the Week of September 30-
October 4, 1996 as "Wylie Pirate Spirit Week"
2. Consider and Act Upon Approving a Resolution Declaring the Week of October 6 - 12,
1996 as "Fire Prevention Week"
3. Consider and Act Upon Awarding A Contract for Audit Services for Fiscal Year 1995-
1996 to Pattillo, Brown & Hill, L.L.P.
4. Hold Public Hearing, Consider and Act Upon Approving an Ordinance Adopting a
Budget and Appropriating Resources for Fiscal Year 1997, Beginning October 1, 1996
and Ending September 30, 1997
5. Consider and Act Upon Approving an Ordinance Fixing the Tax Rate/Levy for 1996 and
for the Fiscal Year 1996-1997
6. Second Public Hearing for the Annexation of 47.21 Acres Located in the Richard
Newman Survey, Abstract No. 1072 in Dallas County, Texas and owned by C. J. and
Hortense Thomsen
7. Consider and Act Upon Approving an Ordinance Annexing 47.21 Acres Located in the
Richard Newman Survey, Abstract No. 1072 in Dallas County, Texas and owned by C.
J. and Hortense Thomsen
STAFF REPORTS
CITIZEN PARTICIPATION
EXECUTIVE SESSION
8. Hold Executive Session Under 551.075 Conference With Employees To Receive
Information and Question Employees Regarding Pending Litigation, City of Parker v. City
of Wylie, Cause No. 219.458.96, District Court of Collin County, Texas 219 Judicial
District
Posted on this the 20th day of September at 5:00 p.m.
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 442-8100 OR TDD 442-8170
wylie City Council #1
Agenda Communication for September 24, 1996
Resolution Declaring the Week of Sept. 30-Oct. 4, 1996 • Pirate Spirit Week
Issue
Consider and act upon approving a resolution declaring the week of September 30-October 4,
1996 as "Wylie Pirate Spirit Week".
Background
The week of September 30 -October 4, 1996 is the week of Homecoming at Wylie High School. The
Wylie I.S.D. has requested the City of Wylie to declare this week as "Pirate Spirit Week" with a resolution
which sets out some of the homecoming activities.
Financial Consideration
N/A
Legal Consideration
N/A
Staff Recommendation
Staff recommends approval of the resolution.
Attachments
Resolution
.VPIALVvX- (11 7-itio\L 6er-0/4
Prepared By Rev. ed by Fin ce City Manager Approval
RESOLUTION NO.
A RESOLUTION OF THE CITY OF WYLIE, TEXAS DECLARING THE WEEK OF
SEPTEMBER 30 - OCTOBER 4, 1996 AS WYLIE PIRATE WEEK
Whereas, the Wylie Homecoming Week has been established by the Wylie
Independent School District as the week of September 30 - October 4, 1996, and
Whereas, the City of Wylie supports the Wylie I.S.D.'s youth and teen programs, and
Whereas, the Homecoming dance is held on October 4, 1996 and the Bonfire is held
on September 30th and are sure to encourage school spirit as well as community pride,
and
Whereas, the official mascot of the Wylie I.S.D. is the "Pirate".
Now, therefore be it resolved by the City of Council of the City of Wylie, Texas that
the week of September 30 - October 4, 1996 is hereby declared:
WYLIE PIRATE SPIRIT WEEK
and all adults and students are encouraged to have a fun and safe homecoming!
DULY PASSED AND APPROVED on this the 24th day of September, 1996.
Jim Swartz, Mayor
Susan Shuler, City Secretary
WylieIII City c 111
ouncil
#2
agenda Communication for September 24. 1996
ResolutIN SI
ion Declaring the Week of October 6-12 as Fire Prevention Week
Issue
Consider and act upon approving a resolution declaring the week of October 6-12 as Fire Prevention
Week.
Background
Fire Prevention Week has not been statistically documented however, experience has taught us that
education is the best way safeguard our children. Even a very young child can be taught the principles of
fire safety. Throughout Fire Prevention Week our goal is to reach as many children as possible to teach
these fire prevention principles, how to survive in a fire and methods of escape. A child with this knowledge
is empowered and quickly learns that he has an important role in fire prevention.
The Fire Department has scheduled many events during Fire Prevention Week. The popular poster
contest event in which third and fourth grade students complete posters representing a fire prevention theme
will be held again and judged by City officials. This year's theme is "Test Your Smoke Dector". The first,
second and third place winners from each grade will be featured on a morning news program during the
week of October 6-12, 1996. Last year Channel 5 featured the posters, but to date no definite confirmation
has been set. Other news stations have been approached as a possibility to air the posters on their
programs. The winning posters will be displayed at City Hall during the month of October.
Fire prevention will be taught in the schools that week as well, the activities are as follows:
Preschoolers will be visited by a fire engine. They will be taught to recognize firefighters as well as
learn basic rules for surviving in a fire.
Kindergarten and first graders will tour a fire engine, receive fire prevention literature, see "Sparky,
the Fire Dog", watch a puppet show, see a firefighter in bunker gear, learn about 911 and see a video.
Second and third graders will see a video, learn about 911, receive coloring books, tour a fire engine
and see "Sparky".
Fourth graders will watch a video, learn stop, drop and roll, learn about the 911 system, tour a fire
engine, and see a firefighter in bunker gear.
All grade levels will see a demonstration by "Rhoadie" the City of Plano's arson detection dog.
The entire month of October will include home inspections, upon request, to help occupants identify
dangers in the home. Fire station tours are being offered and an "Open House" is scheduled for October
12th for children and adults to get a closer look at the fire equipment and enjoy refreshments with the Fire
Department personnel.
Financial Consideration
Fire prevention week and its educational materials are funded by donations from local merchants.
Each year the National Safety Council solicits funds on behalf of the Wylie Fire Department to buy coloring
books, puzzles, stickers and other educational materials. Last year the department was able to purchase
Sparky the Fire Dog and the puppets for the puppet show with these same funds.
Legal Consideration
N/A
Staff Recommendation
Staff recommends approval of this resolution.
Attachment
Resolution
Fire Prevention Week Activities and Schedules
Prepared By Revi d by Fi nce City Manager Approval
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE,
TEXAS, DECLARING THE WEEK OF OCTOBER 6-12, 1996 AS FIRE
PREVENTION WEEK IN WYLIE, ENCOURAGING THE COMMUNITY TO
PARTICIPATE IN FIRE PREVENTION ACTIVITIES AND ENDORSING THE
FIRE PREVENTION ACTIVITIES TAKING PLACE
WHEREAS, October 6-12, 1996 will be designated as Fire Prevention Week in
recognition of the need for fire safety and prevention training in the community, and
WHEREAS, Fire Departments nationwide are providing and promoting fire
prevention and fire safety activities, and
WHEREAS, the Wylie Fire Department will be providing fire safety and prevention
training in all grade levels as well as in the community during the week of October 6-12,
1996, and
WHEREAS, some of these activities will include a poster contest, literature
distribution, home inspection, fire escape & rescue demonstrations, an Open House at the
Wylie Fire Station, and a fire safety and prevention video presentation, and
WHEREAS, the Wylie City Council supports and endorses these activities.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
WYLIE, THAT:
SECTION 1. The week of October 6-12, 1996 is hereby declared Fire Prevention Week
and the month of October is hereby declared:
Fire Prevention and Safety Month
SECTION 2. That all citizens and residents are hereby encouraged to participate in fire
prevention and safety activities and awareness programs available during Fire Prevention
Week.
SECTION 3. That the City Council of the City of Wylie does hereby endorse and support
all activities proposed for Fire Prevention Week.
DULY PASSED AND APPROVED on this the 24th day of September, 1996.
Jim Swartz, Mayor
Susan Shuler, City Secretary
WYLIE FIRE DEPARTMENT
FIRE PREVENTION POSTER CONTEST
BEGINNING DATE: SEPTEMBER 23, 1996
COMPLETION DATE: OCTOBER 2, 1996
JUDGING : OCTOBER 2, 1996 .
RULES:
THE POSTERS MUST BE NO BIGGER THAN 11" X 14" AND MUST BE
ON A FIRE PREVENTION SUBJECT. THE THEME FOR THIS YEAR IS
"TEST YOUR SMOKE DETECTOR." THE FOLLOWING INFORMATION
MUST BE INCLUDED ON THE BACK OF EACH POSTER.
FULL NAME:
SCHOOL:
GRADE:
AGE:
THE POSTER CONTEST IS FOR THIRD AND FOURTH GRADE
STUDENTS. THE FIRST, SECOND, AND THIRD PLACE WINNERS
FROM EACH GRADE WILL HAVE THEIR POSTERS FEATURED
ON A MORNING NEWS PROGRAM. PLEASE ALLOW THE STUDENTS
TO TAKE THE POSTERS HOME TO WORK ON THEM.
WYLIE FIRE DEPARTMENT
FIRE PREVENTION WEEK
OCTOBER 6-12, 1996
SUMMIT DAYCARE MONDAY - OCTOBER 7, 1996
35 KIDS
BIRMINGHAM ELEMENTARY TUESDAY- OCTOBER 8, 1996
PRE-K AND KINDERGARTEN= 132
1ST GRADE= 132
2ND GRADE = 132
3RD GRADE = 132
4TH GRADE= 132 TOTAL- 670 KIDS
HARTMAN ELEMENTARY WEDNESDAY- OCTOBER 9, 1996
PRE K AND KINDERGARTEN = 103
1ST GRADE= 72
2ND GRADE = 91
3RD GRADE = 70
4TH GRADE= 71 TOTAL- 397 KIDS
AKIN ELEMENTARY THURSDAY- OCTOBER 10, 1996
KINDERGARTEN= 106
1ST GRADE = 112
2ND GRADE = 100
3RD GRADE= 117
4TH GRADE = 103 TOTAL- 528 KIDS
FRIDAY- OCTOBER 11, 1996
WE WILL SCHEDULE DAYCARES AS THEY CALL IN
OPEN HOUSE AT THE FIRE STATION. SATURDAY- OCTOBER 12, 1996
WYLIE FIRE DEPARTMENT
FIRE PREVENTION WEEK ACTIVITIES
PRESCHOOLERS-WILL BE VISITED BY A FIRE ENGINE AND ENCOURAGED TO
RECOGNIZE FIREFIGHTERS, LEARN BASIC RULES FOR SURVIVING IN A FIRE.
KINDERGARTEN AND FIRST GRADE- TOUR A FIRE ENGINE, RECEIVE FIRE
PREVENTION LITERATURE, SEE"SPARKY", WATCH A PUPPET SHOW, SEE
A FIREFIGHTER IN BUNKER GEAR, LEARN ABOUT 911, AND SEE A VIDEO.
SECOND AND THIRD GRADE- SEE A VIDEO, LEARN ABOUT 911, RECEIVE
COLORING BOOKS, TOUR A FIRE ENGINE, AND SEE"SPARKY".
4TH GRADE -WATCH A VIDEO, LEARN STOP,DROP AND ROLL, LEARN
ABOUT THE 911 SYSTEM, TOUR A FIRE ENGINE, AND SEE A FIREFIGHTER
IN BUNKER GEAR
ALL GRADE LEVELS WILL SEE A DEMONSTRATION BY "RHOADIE"THE
CITY OF PLANO'S ARSON DETECTION DOG.
HARTMAN ELEMENTARY
FIRE PREVENTION DAY SCHEDULE
WEDNESDAY- OCTOBER 9, 1996
8:00 -9:00 2ND GRADE
9:00 - 10:00 PRE-K AND KINDERGARTEN
10:00 - 11:00 4TH GRADE
11:00 - 12:00 LUNCH
12:00 - 1:00 1ST GRADE
1:00 - 2:00 3RD GRADE
2:00 - 3:00 AFTERNOON PRE-K
AKIN ELEMENTARY
FIRE PREVENTION DAY SCHEDULE
THURSDAY- OCTOBER 10, 1996
8:00 - 9:00 KINDERGARTEN
9:00 - 10:00 1ST GRADE
10:00 - 11:00 3RD AND 4TH GRADE (GOVE POD)
11:00 - 12:30 LUNCH
12:30 - 1:30 2ND GRADE
1:30 - 2:30 3RD AND 4TH GRADE (KELLY POD)
BIRMINGHAM ELEMENTARY
FIRE PREVENTION DAY SCHEDULE
TUESDAY- OCTOBER 8, 1996
8:10 -9:10 KINDERGARTEN
9:20 - 10:20 2ND GRADE
10:30 - 11:30 3RD GRADE
11:30 - 12:10 LUNCH
12:15 - 1:15 1ST GRADE
1:30 - 2:30 4THGRADE
Wylie City Council #3
Agenda Communication for September 24, 1996
Contract for Audit Services for Fiscal Year 1995-1996
Issue
Consider and act upon awarding a contract for audit services to Pattillo, Brown & Hill, L.L.P. for
Fiscal Year 1995-96.
Background
An audit involves the examination of the City's general purpose financial statements in order to
provide reasonable assurance that the City's financial condition is accurately stated. The audit also
addresses the City's internal control structure and compliance with various policies, laws and
regulations. One of the products of the audit is the Comprehensive Annual Financial Report (CAFR).
The purpose of the CAFR is to provide the City Council, management, staff, bond rating agencies, and
the public a detailed source of information reflecting the City's financial condition. Included in the CAFR
are the following sections: Introductory, Financial, and Statistical. The "Independent Auditors' Report" is
the statement of opinion regarding the Financial Section of the CAFR. The other CAFR sections are
provided as supplemental information for interested parties.
Another management tool resulting from an audit is the management letter. The management
letter is a report from the auditors that highlights major items of interest to Council, citizens, and
management. The contents of the past five year's management letters are included in summarized form
as an attachment to this communication. The comments (see Attachment D) from a management letter
may result in improvements such as the change in the "Fund Accounting" procedures as shown in fiscal
years 1990-91 through 1992-93. The comments may also be reminders such as the "Investments"
comment in fiscal year 1994-95.
The City is required to engage independent outside auditors annually (see "Legal Requirements"),
In 1991 a Request for Proposal (RFP) for audit services was completed and the audit firm of Rutledge
Crain & Company, PC was selected. Rutledge Crain & Company, PC has audited the past five fiscal
years, beginning with Fiscal Year 1990-91. It is recommended that municipalities schedule audit firms
on a three to five year rotation. Therefore, a Request for Proposal (RFP) was issued for the selection of
a new audit firm.
Proposals were received from four audit firms on August 26, 1996. A selection committee,
comprised of four staff members from the City Manager and Finance departments, was established.
After the technical proposals were evaluated by the selection committee, the sealed dollar cost bids
were opened and added to the technical evaluation results. All four firms were interviewed by the
selection committee on September 16, 1996. After careful deliberation, the selection committee has
chosen to recommend the audit firm of Pattillo, Brown & Hill, L.L.P. to perform the audit for September
30, 1996, with the option of auditing each of the four subsequent fiscal years.
Legal Considerations
Section 13 of the City Charter requires an annual outside audit of the City's financial statements.
In addition, the Federal Government requires a single audit of all the City's federal grants. The same
audit firm will be completing the annual audits required for the Wylie Economic Development
Corporation (WEDC) and the "4B" Parks and Recreation Facilities Development Corporation.
Financial Considerations
The estimated cost of audit services for Fiscal Year 1995-1996 is $14,195 as represented in the
proposal (includes WEDC estimate of$995). The 1996-97 Finance Department budget includes
$17,000 for audit fees. The Fiscal Year 1994-95 audit cost was $14,500. The invoiced fee will be
based on actual time spent on the audit plus expenses. Significant additional costs must be approved
by the City in advance.
Staff Recommendations
The staff recommends the City Council approve the City Manager to engage in a contract for
audit services as proposed by Pattillo, Brown & Hill, L.L.P. for Fiscal Year 1995-96.
Attachments
Attachment A - Dollar & Technical Proposals from Pattillo, Brown & Hill, L.L.P.
Attachment B - Engagement Letter from Pattillo, Brown & Hill, L.L.P.
Attachment C - Summary of Audit Cost Estimates Submitted by Audit Firms
Attachment D - Summary Comparison of Audit Management Letters
la'AL k‘i „u2k-e.W. trnAiks2,. C.e&A;A•
Prepared by Revi ed by Fina ce City Manager Approval
Attachment A
SEALED DOLLAR COST FEE ESTIMATE
PROPOSAL
FOR
CITY OF 'MEW, TEXAS
FOR
PROFESSIONAL AUDITING SERVICES
FOR THE YEAR ENDED
SEPTEMBER 30, 1996
Attachment A
DOLLAR COST PROPOSAL
Name of Firm: Pattillo, Brown & Hill, L.L.P.
Certification that the person signing this proposal is entitled to represent the Firm, engaged
to submit the bid, and authorized to sign a contract with the City of Wylie, Texas.
So Certified
Name: James Curry, CPA, CGFM Title: Audit Manager
Signature: ,
Total all-inclusive maximum price for the 1996 engagement:
$14,195
Total all-inclusive maximum price for subsequent engagements for the next four years:
1997 $14,195
1998 $14,195
1999 $14,195
2000 $14,195
Attachment A
City of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX F
Part 1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1996 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 15 $ 110 $ 75 $ 1,125
Managers 40 $ 60 $ 50 $ 2.000
Supervisory staff 115 $ 40 $ 35 $ 4.025
Staff 175 $ 30 $ 26 $ 4,550
Other (specify): $ $ $ -
Subtotal $ 11,700
Total for services described in
Section II E of the RFP (detail
on subsequent pages) $ 995
Out-of-pocket expenses:
Meals and lodging $ 1.000
Transportation $ 500
Other (specify): $ -
Total all-inclusive maximum price for 1996 audit $ 14,195
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate
or as a gross deduction from the total all-inclusive maximum price.
Attachment A
City-of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX F
Part 2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1996 FINANCIAL STATEMENTS
COMBINING SCHEDULE - ALL SERVICES
DESCRIBED IN RFP SECTION II E
Nature of Service to be Provided Total Price Schedule
Investment policy and Public Funds Investment
Act Compliance $ 0 Appendix F Part 3
Single Audit for Federal Financial Assistance 0 Appendix F Part 3
Wylie Economic Develop Corporation (WEDC)
Annual Report 995 Appendix F Part 3
NOTE: The investment policy and Public Funds Investment Act Compliance and Single Audit for
Federal Financial Assistance are integral parts of the Audit of the 1996 Financial
Statements and are not billed as separate engagements.
Attachment A
City of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX F
Part 3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1996 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE - REPORT ON COMPLIANCE
WITH INVESTMENT POLICY AND PUBLIC FUNDS INVESTMENT ACT
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners $ $ $
Managers $ $ $
Supervisory staff $ $ $
Staff $ $ $
Other (specify): $ $ $
Subtotal $
Out-of-pocket expenses:
Meals and lodging $
Transportation $
Other (specify): $
Total price for report on compliance with Investment Policy
and Public Funds Investment Act. $ 0
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate
or as a gross deduction from the total all-inclusive maximum price.
Attachment A
City of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX F
Part 3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1996 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR SINGLE AUDIT - FEDERAL FINANCIAL ASSISTANCE
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners $ $ $
Managers $ $ $
Supervisory staff $ $ $
Staff $ $ $
Other (specify): $ $ $
Subtotal $
Out-of-pocket expenses:
Meals and lodging $
Transportation $
Other (specify): $
Total price for Single Audit - Federal Financial Assistance $ 0
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate
or as a gross deduction from the total all-inclusive maximum price.
-Attachment A
City-of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX F
Part 3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1996 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE
FOR WYLIE ECONOMIC DEVELOPMENT CORPORATION ANNUAL REPORT
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 2 $ 110 $ 75 $ 150
Managers 5 $ 60 $ 50 $ 250
Supervisory staff 17 $ 40 $ 35 $ 595
Staff $ $ $ -
Other (specify): $ $ $ -
Subtotal $ 995
Out-of-pocket expenses:
Meals and lodging $ -
Transportation $ -
Other (specify): $ -
Total price for Wylie Economic Development Corporation Report $ 995
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate
or as a gross deduction from the total all-inclusive maximum price.
Attachment A
CITY OF
WYLIE, TEXAS
TECHNICAL PROPOSAL
AUDIT PROPOSAL
RFP
INDEPENDENT AUDITORS
AUGUST 26, 1996
PATTII LO, BROWN& HILL, L.L.P.
200 WEST HIGHWAY 6, SUITE 300
WACO, TEXAS 76712
TELEPHONE NUMBER: 817/772-4901
CONTACT: B. STEVEN BOSTICK
RONNIE W. CRAWFORD
HAL M. WHITAKER
JAMES C. CURRY
Attachment A
TABLE OF CONTENTS
Page
Number
Letter of Transmittal 1 - 2
Mandatory Criteria . 3 - 4
Profile of Firm 5 - 7
Partner, Supervisory and Staff
Qualifications and Experience 8
Resume Qualifications 9 - 12
Similar Engagements With Other Government Entities 13 - 14
Scope of Work and Audit Approach 15 - 19
EDP Software and System 20
Additional Information
Proposer Guarantees 21
Proposer Warranties 22
Peer Review Report 23
Attachment A
PATTILLO, BROWN & HILL, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
Providing Services Since 1923
RONNIE W.CRAWFORD,CPA,CFP AMERICAN PLAZA FRANK L WILCOX,CPA(DEC'D)
VINCE PALASOTA,CPA 200 WEST HIGHWAY 6,SUITE 300 R.D.PAT7TLLO,CPA(RET.)
B.STEVEN BOSTICK,CPA,CFE P.O.BOX 20725 RODNEY L BROWN,CPA(RET.)
HAL M.WHTTAKER,CPA WACO,TEXAS 76702-0725 WALTER H.HILL,JR..CPA(RET.)
JAMES C.CURRY,CPA,CGFM (817)772-4901
NANCY HENRY POTTS,CPA FAX(817)772.4920 AFFILIATE OFFICE:
BROWNSVILLE OFFICE(210)54477)8
August 26, 1996
City of Wylie, Texas
Purchasing Department
2000 Highway 78 North
Wylie, Texas 75098
We are pleased to have the opportunity to submit the accompanying proposal to serve the City of
Wylie, Texas, as independent auditors for the fiscal year ending September 30 1996, as well as consideration
for the following four years.
Our audit will be performed in accordance with generally accepted auditing standards as set forth by
the American Institute of Certified Public Accountants,the standards for financial audits set forth in the U.S.
General Accounting Office's Government Auditing Standards (1994), and the provisions of U.S. Office of
Management and Budget(OMB)Circular A-128,Audits of State and Local Governments and all requirements
of your proposal.
The Comprehensive Annual Financial Report shall be prepared in accordance with the most recently
issued Governmental Accounting and Financial Reporting Principles (GAFR), as promulgated by the
Governmental Accounting Standards Board (GASB) of the Financial Accounting Foundation.
1. All persons assigned to your audit, including staff, will have experience in auditing city •
governments.
2. We have extensive experience in governmental audits, as indicated in our list of
references. Members of our Firm (and your audit team) are members of the (1)
Association of Government Accountants, (2)Government Finance Officers Association
of Texas, and (3) the Texas Society of CPAs Government Accounting Standards
Committee. In addition to the personnel listed in the attached resumes, the Firm also
has available approximately fifty (50) additional personnel in its local office.
3. We have been a member of the AICPA for over 25 years and are a member of the
AICPA SECPS. as well as the PCPS Peer Review quality control sections. We have
recently completed our review and received the highest rating for our audit quality
controls and are subject to these reviews every three years.
4. We conform to all requirements of the "Yellow Book" on Government Auditing
Standards published by the Comptroller General of the United States (1994).
-1-
Attachment A
5. We are independent in regard to the City of Wylie, Texas, as defined by generally
accepted auditing standards, as well as the U. S. General Accounting Office's
Government Auditing Standards (1988) and (1994).
6. All work will be completed in accordance with the performance specifications outlined
in your request for proposal and on the timetable included in your RFP.
A tentative and preliminary copy of our report will be made available for your review prior to our
production of the final report. At the time of presentation, we will discuss the final audit report and
management letter with the members of the City Council.
Additionally, we commit to the City of Wylie to provide the flexibility and manpower to meet your
needs for staffing on a timely basis. A sealed envelope is enclosed with this proposal that contains the all-
inclusive fee for which the City's audit shall be done.
The following persons are authorized to conduct contract negotiations for Pattillo, Brown & Hill,
L.L.P. They may be reached by telephone at (817) 772-4901:
Ronnie W. Crawford, Managing Partner
B. Steven Bostick, Partner in Charge - Audit Department
Hal M. Whitaker, Partner - Systems Analyst
James C. Curry, Senior Manager in Charge - Governmental Practice
We appreciate your consideration of our Firm as your auditors in the coming years and look forward
to discussing our merits further with you. This proposal is a firm offer for ninety days.
Yours truly,
PATTILLO, BROWN & HILL, L.L.P.
James C. Curry, CPA, CGFM
JCC/dw
If this proposal is acceptable, please indicate your acceptance below. ACCEPTED BY:
Signature Date
Title
-2-
Attachment A
112ANDATORY CRITERIA
MANDATORY CRITERIA Attachment A
a. Independence -licensed to Practice in Texas
We are independent in regard to the City of Wylie, Texas, as defined by generally accepted
auditing standards, as well as the U.S. General Accounting Office's Government Auditing
Standards (1994).
We have had no professional relations involving the City of Wylie or its subcontractors
during the past five (5) years.
Pattillo, Brown & Hill, L.L.P. is licensed to practice public accountancy by the State of
Texas. All persons assigned to supervisory positions in your audit will be CPAs licensed
to practice in Texas.
b. Continuing Professional Education
Our Firm's professional personnel have received adequate continuing professional education
within the preceding two (2) years to meet the Government Auditing Standards 1994
revision.
c. Conflict of Interest
Our Firm has no conflict of interest with regard to the City of Wylie and perform no other
work for the City of Wylie.
d. Request for Proposal
We have adhered to the instructions in your request for proposal on preparing and submitting
this proposal.
e. Ouality Review
We have received the highest rating of the SEC Practice Section of the AICPA. This section
has the highest evaluating criteria of all AICPA member groups and includes reviews of
governmental entities. A copy of our report is attached. Our latest review was performed
by a member of the AICPA Auditing Standards Board and included review of governmental
audits.
-3-
Attachment A
f. Audit Work Standards
Our Firm has a record of quality work which can be confirmed through discussions with our
references. We do not have a record of substandard audit work. Additionally, we are not
and have not been subject to any action.
g. Compliance
All persons assigned to your audit, including staff, will have experience in auditing city
governments. For a more detailed description of individual experience, please see the
section titled "Partner, Supervisory and Staff Qualifications and Experience".
h. Certificates of Achievement
Our Firm has many clients who receive the Certificate of Achievement for Excellence in
Financial Reporting and in all cases where we have been associated with the application, the
certificate has been awarded.
-4-
Attachment A
FIRM QUALIFICATIONS AND EXPERIENCE
Attachment A
PROFILE OF THE FIRM
Profile of Pattti'o, Brown & H L.L.P.
Pattillo, Brown & Hill, L.L.P. was founded in Waco in 1923 and has been in continuous
existence since that time. We are a regional certified public accounting firm with offices in Dallas,
Brownsville, and Waco with over fifty (50) professional personnel. It is our goal to provide
personalized services of the highest quality to our clients. We have earned a reputation for
professional excellence through our demonstration of quality work and sound financial advice. Our
personnel have devoted many years developing knowledge in auditing, accounting and consulting
services as more fully described in the following section on technical qualifications.
We have a Firm concentration area in governmental auditing and take pride in our technical
expertise, client relations and our performance reputation. We are a member of the AICPA SECPS
Peer Review quality control section, and, accordingly, comply with professional standards and all
requirements of the new "Yellow Book" of Governmental Auditing Standards published in 1994 by
the Comptroller General of the United States.
Summary of Technical Qualifications
Our clients include approximately 100 governmental organizations, as is evidenced by the
partial listing included in this proposal. It is noteworthy that our workpapers have been examined
in connection with several of these "Single Audits" by representatives of grant and/or cognizant
agencies. In all circumstances, our supporting workpapers have earned excellent reviews and, in
one case, our programs were photocopied by the reviewing auditors to be used as a guide for other
auditors.
Additionally, many of our clients have elected to pursue the Certificate of Achievement for
Excellence in Financial Reporting. In all instances, where we have been associated with this
pursuit, the GFOA has awarded the entity the certificate.
Our Firm is heavily involved in governmental auditing and our personnel are supported in
this through our involvement in professional training and membership in the Association of
Government Accountants, the Government Finance Officers Association of Texas, associate
members of the Texas Municipal League as well as several governmental committees of the TSCPA.
In both the governmental and commercial areas, Pattillo, Brown & Hill, L.L.P. has proven
the experience and knowledge to handle large engagements. Our audit clients include such
nationally recognized names as Big Red, Inc., Dealers Electrical Supply Co. and Texas Farm
Bureau. These entities are competing in the national and international market places. Our
experiences with these entities provide our Firm the ability necessary to perform large governmental
audits on a timely and efficient basis.
At Pattillo, Brown & Hill, L.L.P., we possess the expertise and manpower necessary to
complete your audit on a timely basis. The qualifications and experience of the key persons to your
engagement are discussed below.
-5-
Attachment A
Personnel Qualifications and Experience
Pattillo, Brown & Hill, L.L.P. includes members with excellent professional qualifications,
as evidenced by the following:
• One former member served on the Texas State Board of Public Accountancy
• One former member is past president of the Texas Society of CPAs
• Several members are past chairmen and several are current chairmen or
members of Committees of the Texas Society of CPAs, including the Society's
Government Accounting Standards Committee
• Members are heavily involved in continuing professional education programs
sharpening technical skills
• Our Firm includes members of the Association of Government Accountants, the
Government Finance Officers Association of Texas and the Texas Municipal
League
In keeping with our obligation for quality service, we require our professional employees to
complete a minimum of qualifying continuing professional education credits annually. We also
encourage our personnel to pursue their certification as accountants and then to become actively
involved in local and state professional organization activities. Included as supporting information
is a schedule of resumes covering the qualifications of proposed staff, including partners, managers
and senior accountants who are expected to be used in the performance of this engagement. Each
• of the resumes indicates the individual's position in our Firm, including the education, years and
type experience.
All assigned personnel in key positions are licensed to practice accounting in the State of
Texas. We also confirm, we, as a firm, and individually, are independent with respect to the City
of Wylie.
-6-
Attachment A
-- We are a full service accounting firm as indicated in the graph below:
41
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As can be seen from the chart above, both governmental auditing and computer consultation
are concentration areas for our Firm. We use Toshiba and Compaq desktop computers and IBM
or IBM clone personal computers in our practice areas.
-7-
Attachment A
PARTNER, SUPERVISORY AND STAFF
QUALIFICATIONS AND EXPERIENCE
Attachment A
SUMMARY OF EXPERIENCE
Persons assigned to your audit will have experience with budgets up to almost $300 million
and entities with populations approximating 300,000. Following are the personnel assigned to the
audit and their related responsibilities. Resumes for supervisory personnel are attached.
Years Government
Name Position Audit Experience
B. Steven Bostick Audit Partner 15
James C. Curry Senior Audit Manager 9
Jennifer Manning Audit Senior 3
Melinda Reyna Audit Assistant 2
In addition to the personnel listed in the attached resumes, the Firm also has available
approximately fifty (50) additional personnel in its local office.
These personnel possess a variety of experience including in-charge or supervisory positions
on the following audits:
Council of Governments - 3 Heart of Texas Council of Governments
Brazos Valley Development Council
Central Texas Economic Development District
County Governments - 23 Bastrop Grimes Montgomery
Bosque Henderson Orange
Cameron Hood Pecos
Denton Jasper Robertson
Ellis Leon Tyler
Fannin Limestone Williamson
Freestone McLennan Wood
Gillespie Medina
City Governments - 18 Town of Flower Mound City of Fredericksburg
City of Bellmead City of Hearne
City of Belton City of Kerrville
City of Brady City of Lacy-Lakeview
City of Caldwell City of Live Oak
City of Copperas Cove City of Northcrest
City of Corinth City of Palestine
City of Fairfield City of San Benito
City of Forest Hill City of Thornton
Approximately 50 other governmental entities
No person assigned to your audit would have less than 2 years experience or served on less
than 8 government audits. All persons assigned to your audit will have a thorough knowledge of
fund accounting and its application to municipal government.
-8-
Attachment A
RESUME QUALIFICATIONS
Attachment A
B. STEVEN BOSTICK, CPA, CGFM
Audit Partner
Governmental Experience
Heart of Texas Council of Governments Grayson County
Brazos Valley Development Council Williamson County
Town of Flower Mound University of Mary Hardin-Baylor
Cameron County City of Palestine
Denton County City of Bellmead
Montgomery County Jasper County
Educational Background
BBA Accounting Baylor University
MBA Business Administration Baylor University
Adjunct Professor University of Mary Hardin-Baylor
1996 Thirty-eighth County Auditors' Conference (20 Hours)
1995 TAC Post Legislative Conference
1995 Advanced Auditing Efficiency
1995 Rio Grande Valley NAPM Conference (20 hours)
1995 Thirty-seventh County Auditors' Conference (20 hours)
1994 Summer Governmental Advanced Auditing - 1 day
1994 Thirty-sixth County Auditors' Conference (20 hours)
1993 Thirty-fifth County Auditors' Conference (18 hours)
1993 Summer Governmental Audit Training I - 1 day
1993 Summer Governmental Audit Training II - 1 day
1993 Summer Governmental Audit Training III - 1 day
1992 Summer Audit Training - Angel Fire, New Mexico (41.5 hours), 21 governmental hours
1992 Thirty-fourth County Auditors' Conference (18 hours)
1991 Summer Audit Training - Cloudcroft, New Mexico - 24 governmental hours
1990 Summer Audit Training - Salado, Texas - Basic staff training - 16 governmental hours
Professional Organizations
American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Government Finance Officers Association of Texas
TSCPA Accounting and Auditing Standards Committee
-9-
Attachment A
JAMES C. CURRY, CPA, CGFM
Senior Audit Manager
Governmental Experience
Heart of Texas Council of Governments Henderson County
City of Caldwell McLennan County Appraisal District
Town of Flower Mound City of Fairfield
City of Brady Williamson County
Limestone County Montgomery County
Wood County City of Palestine
Educational Background
BA Business Administration Baylor University
Certified Government Finance Officer (1995)
1996 Thirty-eighth County Auditors' Conference (20 hours)
1996 TML Annual Conference
1995 TAC Post Legislative Conference
1995 Advanced Auditing Efficiency
1995 Rio Grande Valley NAPM Conference (20 hours)
1995 Thirty-seventh County Auditors' Conference (20 hours)
1994 Thirty-sixth County Auditors' Conference (20 hours)
1994 Summer Governmental Advanced Auditing - 1 day
1993 Thirty-fifth County Auditors' Institute (18 hours)
TML Annual Conference - 1/2 day
1993 Summer Governmental Audit Training I - 1 day
1993 Summer Governmental Audit Training II - 1 day
Certificate of Educational Achievement in Governmental Accounting and Auditing (64 hours -
1993)
1992 Thirty-fourth County Auditors' Institute (18 hours)
1992 Summer Audit Training - Angel Fire, New Mexico (41.5 hours), 21 governmental hours
Professional Organizations
American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Institute of Management Accountants
Government Finance Officers Association of Texas
Government Finance Officers Association of the United States and Canada (GFOA)
Special Review Committee of GFOA
TSCPA Governmental Accounting and Auditing Standard Committee
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Attachment A
JENNIFER MANNING, CPA
Audit Supervisor
Governmental Experience
Cameron County Denton County
City of Fairfield Midway I.S.D.
City of San Benito Ellis County
Grimes County Town of Flower Mound
City of Live Oak Heart of Texas C.O.G.
Jasper County East Texas C.O.G.
Educational Background
BBA Accounting University of Mary Hardin-Baylor
1996 Thirty-eighth County Auditors' Institute (20 hours)
1995 Advance Audit Training for Supervision (32 hours)
1995 Thirty-seventh County Auditors' Institute (15.5 hours)
1994 Intermediate Governmental Accounting (12 hours)
1994 Summer Audit Training (45 hours, 4.2 instructor credit hours), 17.1 governmental hours
1994 Texas School District Accounting and Auditing Update
1994 Introduction to Texas School District Accounting and Auditing
1994 Thirty-sixth County Auditors' Institute (14 hours)
1993 Thirty-fifth County Auditors' Institute (18 hours)
1993 Summer Governmental Auditing Training I - 1 day
1993 Summer Governmental Auditing Training II - 1 day
1993 Summer Governmental Auditing Training III - 1 day
Professional Organizations
American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Texas Association of School Business Officials
-11-
Attachment A
MELINDA REYNA, CPA
Audit Assistant
Governmental Experience
City of Corinth Denton County
Johnson County MHMR Midway I.S.D.
City of Hearne Ellis County
Grimes County . City of Fredericksburg
City of Brady Heart of Texas C.O.G.
Montgomery County East Texas C.O.G.
Educational Background
BBA Accounting Baylor University
1996 Summer Supervisor's Training (8 hours)
1996 Summer Audit Training (40 hours)
1996 Thirty-eighth County Auditors' Institute (20 hours)
1996 Texas School District Accounting and Audit Update (8 hours)
1995 Thirty-seventh County Auditors' Institute (15.5 hours)
1995 Summer Government Audit (9.5 hours)
1994 Summer Audit Training (17.1 governmental hours)
-12-
Attachment A
SIMILAR ENGAGEMENTS WITH OTHER
GOVERNMENT ENTITIES
Attachment A
SUMMARY OF FIRM'S PRIOR AUDITING AND
TECHNICAL ASSISTANCE EXPERIENCE
Below is a sample of single audits within the last five years with federal reporting situations
similar to City of Wylie, Texas. Please feel free to contact any of the below mentioned references
as you so desire.
Fiscal Year-End/ CAFR
Audit/Partner (Total Hours) Years Performed Prepared by: Contact
* Denton County September 30 Client James Wells
B. Steven Bostick 7 years Denton, Texas
(728 hours) 817/565-8575
* City of Kerrville September 30 Auditor Dane Tune
B. Steven Bostick 2 years Kerrville, Texas
(715 hours) 210/257-8000
* Town of Flower Mound September 30 Client Linda Truitt
B. Steven Bostick 4 years Flower Mound, Texas
(675 hours) 214/539-6006
City of Caldwell January 31 Auditor Bill Broaddus •
Hal M. Whitaker 20 years Caldwell, Texas
(435 hours) 409/567-3271
City of Fredericksburg September 30 Auditor Brad Kott
B. Steven Bostick 2 years Fredericksburg, Texas
(310 hours) 210/997-7521
* These entities received their Certificate for Excellence in Financial Reporting.
-13-
Attachment A
PATTILLO, BROWN & HILL, L.L.P.
Recent Governmental Auditing Experience
1994 and 1995 Audits Fiscal Years Only
Government Entity Audits
Counties (23)
Cities (18)
School districts (11)
Government districts (5)
Not-for-profit entities (18)
State or Federal programs (41)
Other Relevant Experience
Public utilities (3)
Airports (2)
International Bridge Audits (2)
Retirement Fund or Plan Audits (14)
Personnel
Personnel assigned to governmental audits 20
Minimum annual governmental CPE 50 hours
Percent of personnel CPAs 70% +
-14-
Attachment A
SCOPE OF WORK AND AUDIT APPROACH
Attachment A
SCOPE OF WORK AND AUDIT APPROACH
Audit Approach
We will make an organization-wide financial audit in regard to the general purpose financial
statements and combining statements and perform work necessary to provide an "in-relation-to"
report on other schedules. A management letter detailing our suggestions for improvement of
internal controls and efficiency of operations will be issued immediately upon completion of our
audit.
Our audit will be conducted in accordance with generally accepted auditing standards
established by the American Institute of Certified Public Accountants, as included in "Statements
on Auditing Standards" and AICPA Industry Audit Guide "Audits of State and Local Governmental
Units", the standards for financial and compliance audits contained in the United States General
Accounting Office's "Government Auditing Standards" (1994 revision), the Office of Management
and Budget's "Major Compliance Features of Programs Administered by State and Local
Governments" (the approved compliance supplement), the Single Audit Act of 1984 (Public Law
98-502),Vernon's Texas Codes Annotated, Local Government Code, and the Office of Management
and Budget's Circular A-128. Our audit programs are a combination of standardized programs from
Practitioners' Publishing Company and AICPA audit programs that are customized for each client
by our governmental audit department. We will apply such tests of your accounting records and
account balances as are necessary for us to express an opinion regarding the conformance of our
financial statements with generally accepted accounting principles and compliance with applicable
regulatory standards and law, as stated in this paragraph. Accordingly, our audit will be an
integrated audit and shall encompass the entirety of your financial operations.
4 i
The financial statement audit will be to determine whether (1) the financial statements present
fairly the financial position, results of operations, and cash flows or changes in financial positions
in accordance with generally accepted accounting principles, and (2) whether the City of Wylie,
Texas, has complied with the laws and regulations for those transactions and events that may have
a material effect on the financial statements. The financial related audit also includes determining
(1) whether financial reports and related items are fairly presented, (2) whether financial information
is presented in accordance with established or stated criteria, including Statement 1 of the
Governmental Accounting Standards Board (GASB) and the Government Finance Officers
Association (GFOA) publication "Governmental Accounting, Auditing, and Financial Reporting"
and (3) whether the City has adhered to specific financial compliance requirements.
We anticipate issuing the following reports:
1. A report on the fair presentation of the financial statements in conformity with
generally accepted accounting principles.
2. A report on the internal control structure based on the auditors' understanding of
the control structure and assessment of control risk.
-15-
Attachment A
3. A report on compliance with laws and regulations based on an audit of financial
statements performed in accordance with government auditing standards.
4. An "in-relation-to" report on the Schedule of Federal Financial Assistance.
5. A report on the internal control structure used in administering federal financial
assistance programs (this report may be combined with report number 2).
6. A report on the Schedule of State Financial Assistance.
7. A report on compliance with specific requirements applicable to major federal
financial assistance programs.
8. A report on compliance with specific requirements applicable to nonmajor federal
financial assistance programs (this report may be combined with report number
7).
9. A report on compliance with general requirements for both major and nonmajor
federal financial assistance programs.
We will also select statistical samples of disbursements of the City on an organizational-wide
basis. The samples will be selected randomly from the population of all checks of all City bank
accounts. Sample sizes are normally limited to 60 payroll transactions and 60 other transactions as
higher sample sizes statistically do not provide significantly higher levels of reliance on the sample
chosen. Additional samples of transactions of federal programs are required in varying degrees by
OMB Circular A-128, based on levels of federal funding. Such sample sizes typically are smaller
due to the limited scope of the population and are selected on a judgmental basis. All transactions,
however, selected for testing in any area of our audit work will be tested for compliance with laws
and regulations applicable to that transaction.
Determination of laws and regulations applicable to transactions selected by transaction tests
•
and those which will require additional audit test work, will be determined in accordance with the
American Institute of Certified Public Accountant's "Statement on Auditing Standards" and the
GAO's "Government Auditing Standards" (1994 revision).
Analytical procedures will be performed on significantly all areas of the City's financial
statements. The complexity of such procedures will be to the extent we consider necessary in the
circumstances of the various areas. The complexity should not effect estimated time for the
engagement as we plan for substantial amounts of the information required in the analytical review
to be compiled from schedules described in your request for proposals. We will use our personal
computers to compile information and perform calculations necessary for this review whenever
possible.
-16-
Attachment A
As a part of the audit of the general purpose financial statements, the annual audit will also
include obtaining an understanding of the City's internal control structure and reporting any
reportable conditions relating to the internal control structure that comes to our attention. To
comply with Office of Management and Budget Circular A-128, a study and evaluation of the
internal control structure will include internal accounting and administrative controls. Also, the
review of the control structure will include all major federal financial assistance programs or 50%
of all federal programs if expenditures for major programs are less than 50% of total federal
program expenditures. Any material weakness noted during our study and evaluation of internal
accounting and administrative controls will be reported.
As part of the audit of the general purpose financial statements transactions, records
pertaining to federal and state programs will also be tested for material compliance with federal and
state laws, rules and regulations, and all instances of noncompliance will be reported to the City of
Wylie, Texas.
While we will be assisting you in preparing the financial statements, the City of Wylie,
Texas, is ultimately responsible for the fair presentation of the financial statements, and ensuring
that the financial statements render a full and proper account of the activities of the City. The City
further acknowledges that it is responsible for ensuring that its funds are handled properly and in
compliance with laws and regulations, but also for achieving the purposes for which the funds are
authorized.
Pattillo, Brown &Hill, L.L.P. accepts responsibility for ensuring that the audit is conducted
by personnel who collectively have the necessary skills, that independence is maintained, that
applicable standards are followed in conducting the audit, that the Firm has an appropriate internal
quality control system in place, and maintains participation in an external quality control review
program. We plan to review the reports and audit workpapers of the prior auditor in connection
with our planning and risk assessment phase of the audit. We will also perform an in-depth analysis
of controls and procedures of the City. In accordance with Pattillo, Brown & Hill, L.L.P.'s policy,
we will not charge the City for this work in a multi-year engagement. We plan to concentrate on
auditing the City's records rather than attempting to force the City records into "our" format.
No person assigned to your audit would have less than 2 years experience or served on less
than 8 government audits. All persons assigned to your audit will have a thorough knowledge of
fund accounting and its application to municipal government. They will all have a background in
governmental accounting education and operation.
Steve Bostick, CPA, CGFM, will be the partner in charge of the audit. James C. Curry,
CPA, CGFM, will be the manager and Jennifer Manning, CPA, the senior in charge of the day-to-
day audit in the field. All of the aforementioned personnel are familiar with the activities and
accounting procedures associated with a City's operations. (See Resumes in this proposal)
-17-
Attachment A
As a part of the quality control to be associated with our audit, we will, among other things,
use the following approach:
1. Our workpapers will be subject to continuous review beginning at the senior level
and progressing through the manager to final review by a partner at the end of
fieldwork. The financial statements will be cross-referenced to supporting
statements and schedules within the report, to footnotes and to the related audit
workpapers. It will be proved in all respects before being released for printing.
2. We will determine that the financial statements are in accordance with generally
accepted accounting principles applied on a consistent basis and that all material
disclosures have been made.
3. All working papers will be systematically organized and referenced. They will
be in sufficient detail to facilitate review by the City and/or cognizant state or
federal audit agencies. Any weaknesses in internal accounting control or needed
improvements in accounting procedures will be summarized in the workpapers
and presented in the form of a management letter at the close of the engagement.
We will review a draft of the management letter with the Audit Committee of the
Council and the City Mayor prior to releasing it.
Pattillo, Brown & Hill, L.L.P. has a system of quality control for its accounting and auditing
practice that requires of its staff a minimum of 20 hours per year and a total of 80 hours every two
years of continuing professional education. Additionally, for all staff responsible for planning,
directing, and conducting substantial portions of the fieldwork, or reporting on this audit
engagement, the Firm requires that 40 of the 80 hours be in subjects directly related to the
government environment and to government auditing.
Management Letter
As noted above, we will issue a management letter at the close of the engagement. The
management letter will discuss points noted in the accounting and fiscal management of the City
which may include suggestions for efficiency in operations as well as system controls. All points
will be discussed with personnel prior to their incorporation into the letter. Each department will
also be provided a draft of each item relating to their department prior to final development of the
management letter.
-18-
Attachment A
Detail of Specific Assignments Within the Audit Team
The following descriptions detail the specific responsibilities of each member of your audit
team.
Partners - 15 hours Engagement Partner: B. Steven Bostick, CPA, CGFM
The partner assigned to your audit team is responsible for the overall administration of the
audit and final review and approval of all reports and workpapers. The partner has primary
responsibility for scheduling and presentation. In addition, the partners oversee the manager who
is directly responsible for your engagement.
Managers - 40 hours Engagement Manager: James C. Curry, CPA, CGFM
The manager has secondary responsibility for your engagement. All scheduling of fieldwork
and presentations are made by the manager. The manager will perform certain compliance and
control testing and directly supervise the federal grant compliance area. The manager is also
responsible for staff assignments and budget control.
Senior Accountants - 115 hours Senior Audit Supervisor - in-charge: Jennifer Manning, CPA
The senior accountant is directly responsible for planning and directing the fieldwork during
the engagement. In addition, they are responsible for supervising all staff accountants assigned to
your engagement as well as performing each on higher risk areas of greater difficulty.
Staff Accountants - 175 hours Experienced Staff Accountant: Melinda Reyna, CPA
Working under close supervision, staff accountants execute audit assignments in the areas
of cash, receivables, inventory, fixed assets, payroll, and expense analyses and other areas varying
with experience and ability.
Percent of nine of Each Team Member to Be Spent on Project
Substantially all audit work will be performed in the field at your location.
Segregation of Engagement
We estimate that approximately 40% of the total work on the engagement will be performed
on an interim basis. This time will include planning, internal control, compliance and limited
substantive testing. The remainder of the work, which will include primarily substantive testing and
report preparation in addition to required compliance testing, will be performed during the "final"
period. A detail of the description of our audit procedures is included elsewhere in this response.
-19-
Attachment A
EDP SOFTWARE AND SYSTEMS
Attachment A
EDP SOFTWARE AND SYSTEMS
1. We are familiar with and have experience in auditing systems using a variety of financial
application software.
2. We currently use in our audit practice IBM compatible Toshiba and Compaq portable
computers. Our auditing software is CLR's ACE Fund for governmental applications and
PPC Software -Perfect Balance for commercial and enterprise applications.
3. Pattillo, Brown & Hill, L.L.P. has an excellent reputation for EDP and Computer consulting
and control reviews. We have developed significant resources in the areas of computer
applications and system analysis to provide a wide range of services to our clients. These
significant projects are evidence of this commitment to serve:
• City of Caldwell - computer financial system installation assistance (1993)
• Denton County - review of bail bond controls and processing (1992) review of third-
party administrator and self insurance plan (1993)
• Grayson County - review of control procedures and operation in twelve (12) county
offices (1992)
• RTC Dallas Metroplex - review of cash processing controls and procedures for billion dollar
processing organization(1992)
• Pecos County - review operations and controls of county owned enterprise funds
(1992)
• Freestone County - review of procedures and controls in the Office of the Treasurer
(1993)
• Limestone County - review of private jail operations (1993)
• Leon County - review of procedures and controls of six (6) county offices (1995)
• Montgomery County - review of procedures used to monitory collateral pledged by
depositories (1996)
• Johnson County MHMR - internal control systems analysis (1994)
• Point Isabel I.S.D. - review of control procedures and operations in the Tax
Assessor/Collector's office (1996)
A computer consultant will be assigned to your audit to aid in technical areas of system
controls and procedures. All personnel assigned will be familiar with computerized
accounting systems and controls. All experienced personnel receive training specifically in
these areas during their development and progression (see resumes).
-20-
Attachment A
ADDITIONAL INFORMATION
Attachment A
City of Wylie
Request for Proposals
Annual Financial Audit
APPENDIX D
PROPOSER GUARANTEES
The proposer certifies it can and will provide and make available, at a minimum, all services
set forth in Section II, Nature of Services Required.
Signature of Official: ‘).;-<.. _
Name (typed): James C. Curry. CPA. CGFM
Title: Audit Manager
Firm: Pattillo. Brown & Hill. L.L.P.
Date: ii,7 .dat' 22, /7 9
-21-
Attachment A
City of Wylie
Request for Proposals _
Annual Financial Audit
APPENDIX E
PROPOSER WARRANTIES
A. Proposer warrants that it is willing and able to obtain an errors and omissions insurance
policy providing a prudent amount of coverage for the willful or negligent acts, or omissions
of any officers, employees or agents thereof.
B. Proposer warrants that it will not delegate or subcontract its responsibilities under an
agreement without the prior written permission of the City of Wylie.
C. Proposer warrants that all information provided by it in connection with this proposal is true
and accurate.
Signature of Official: d4.
Name (typed): James C. Curry, CPA. CGFM
Title: Audit Manager
Firm: Pattillo. Brown & Hill, L.L.P.
Date: 404z- 2 Z, /996
-22-
EE3 Attachment A
EUBANK es, BETTS
A Professional Limited Liability Company
CERTIFIED PUBLIC ACCOUNTANTS
3820 Interstate 55 North / Post Office Box 16090 / Jackson,Mississippi 39236-6090 Phone(601)987-4300 / Fax(601)987-4314
September 27, 1995
To the Partners .
Pattillo, Brown & Hill, L.L.P.
We have reviewed the system of quality control for the accounting and auditing practice of
Pattillo, Brown & Hill, L.L.P. (the firm) in effect for the year ended March 31, 1995.• Our
review was conducted in conformity with standards for peer reviews promulgated by the peer
review committee of the SEC practice section of the AICPA Division for CPA Firms (the
section). We tested compliance with the firm's quality control policies and procedures and with
the membership requirements of the section to the extent we considered appropriate. These tests
included the application of the firm's policies and procedures on selected accounting and auditing
engagements
In performing our review, we have given consideration to the general characteristics of a
system of quality control as described in quality control standards issued by the AICPA. Such
a system should be appropriately comprehensive and suitably designed in relation to the firm's
organizational structure, its policies, and the nature of its practice. Variance in individual
performance can affect the degree of compliance with a firm's prescribed quality control policies
and procedures. Therefore, adherence to all policies and procedures in every case may not be
possible. As is customary in a peer review, we are issuing a letter under this date that sets forth
comments related to certain policies and procedures or compliance with them. None of these
matters were considered to be of sufficient significance to affect the opinion expressed in this
report.
• In our opinion, the system of quality control for the accounting and auditing practice of
Pattillo, Brown & Hill, L.L.P. in effect for the year ended March 31, 1995, met the objectives
of quality control standards established by the AICPA, and was being complied with during the
year then ended to provide the firm with reasonable assurance of conforming with professional
standards. Also, in our opinion, the firm was in conformity with the membership requirements
of the section in all material respects.
EUBANK & BETTS, PLLC
MEMBERS
• American Institute • Mississippi Society •Division for CPA Firms SEC • Tax Division of the •CPA Associates International,Inc.
of Certified Public of Certified Public and Private Companies American Institute of with Associated Offices in
Accountants Accountants Practice Sections Certified Public Accountants Principal U.S.and International Cities
09-19-1996 04=30PM FROM PATTILLO BROWN & HILL TO 19'724428105 P.02
PATIILLO, BROWN & HELL, L.L.P.
afflMMEDPUMACAccoUNL0113
Progkffisg Services since 1923
RANNJ6 .CRAWpokD.CPA,CEP AA4ERJ AN PLAZA FRANC L WILCOX CPA(DEC'W
VINCH P >• A.CPA 200 WANT HIGHWAY 6,SUflE 300 5.D.PATX .L0 CPA MET.)
A. • : SOSTXX,CPA,cie P.O.1'1;f)1C 20f25 RODNEY I.-8= WN.CPA CRE )
HAL IL '', . CPA WACO.nMB 767tr2.0725 WALTER5 MILL,JR.,CPA(88C)
JAM .CORRY,CPA,COPM (217)772-4901
NANCY g o r'Y POTT8,CPA FAX e27)7 .442d AEFEiATE OFHCB
SROWNSVQLB OE'CE!$10)344-717S
September 19, 1996
1
I
'ty of Wylie, Texas
tention: Pamela Gidney
Assistant Finance Director
00 Highway 78 North
ylie, Texas 75098
I onorabie Mayor and City Council:
We are pleased to confirm our understanding of the services we are to
rovide for City of Wylie, Texas, as independent auditors for the year ended
eptember 30, 1996. We will audit the general purpose financial statements of
ity of Wylie, Texas, as of and for the year ended September 30, 1996.
Our audit will be a Single. Audit conducted in accordance with generally
accepted auditing standards; the standards for financial audits contained in
4ove.rnment Auditing Standards, issued by the Comptroller General of the United
$rates; the Single Audit Act of 1984; and the provisions of OMB Circular A-128,
Audits of State and Local Governments," and will include tests of the accounting
ecords of City of Wylie, Texas, and other procedures we consider necessary to
nable us to express an unqualified opinion that the financial statements are
airly presented, in all material respects, in conformity with generally accepted
accounting principles and to report on the Schedule of Federal Financial
.ssistance and on City of Wylie, Texas' compliance with laws and regulations and
"ts internal controls as required for a Single Audit. If our opinion is other
an unqualified, we will fully discuss the reasons with you in advance. If, for
ny reason, we are unable to complete the audit, we will not issue a report as
result of this engagement.
Our procedures will include tests of documentary evidence supporting the
jtransactions recorded in the accounts, and may include tests of the physical
!existence of inventories, and direct confirmation of receivables and certain
!other assets and liabilities by correspondence with selected individuals,
(creditors, and financial institutions. We will request written representations
!from your attorneys as part of the engagement, and they may bill you for
!responding to this inquiry. At the conclusion of our audit, we will also request
certain written representations from you about the financial statements and
related matters.
09/19/96 16:44 TX/RX NO.2972 P.002El
09-19-1996 04=30PM FROM PATTILLO BROWN & HILL TO 19724428105 P.03
City of Wylie, Texas September 19, 1996 Page 2
•
An audit includes examining on a test basis, evidence supporting the
iou is and disclosures in the financial statements; therefore, our audit will
i volve ,judgment about the number of transactions to be examined and the areas
t be tested. Also, we will plan and perform the audit to obtain reasonable
a surance about whether the financial statements are free of material
m4.sstatement. As required by the Single Audit Act of 1984, our audit will
include :tests of transactions related to federal assistance programs for
c mpliance with applicable laws and regulations. However, because of the concept
ok reasonable assurance and because we will not perform a detailed examination
of all transactions, there is a risk that material errors, irregularities, or
illegal acts, including fraud or defalcations, may exist and not be detected by
mt. We will advise you, however, of any matters of that nature that come to our
a tention, and we will include such matters in the reports required for a Single
it. Our responsibility as auditors is limited to the period covered by our
a dit and does not extend to matters that might arise during any later periods
4
fbr which we are not engaged as auditors.
1 We understand that you will provide us with the basic information required
for our audit and that you are responsible for the accuracy and completeness of
that information. We will advise you about appropriate accounting principles and
eir application and will assist in the preparation of your financial itatements, but the responsibility for the financial statements remains with you.
is responsibility includes the maintenance of adequate records and related
l ternal control structure policies and procedures, the selection and application
of accounting principles, and the safeguarding of assets.
Our audit is not specifically designed and cannot be relied on to disclose
deportable conditions, that is, significant deficiencies in the design or
peration of the internal control structure. However, during the audit, if we
ecome aware of such reportable conditions or ways that we believe management
ractices can be improved, we will communicate them to you in a separate letter.
Our fees for these services will be based on the actual time spent at our
standard hourly rates, plus travel and other out-of-pocket costs such as report
iroduction, typing, postage, etc. Our standard hourly rates vary according to
xhe degree of responsibility involved and the experience level of the personnel
assigned to your audit. We estimate the fee for our work to be approximately
0_4,19S. This estimate is based on anticipated cooperation from your personnel
and the assumption that unexpected circumstances will not be encountered during
he audit. If significant additional time is necessary, we will discuss it with
ou and arrive at a new fee estimate before we incur the additional costs. In
the event that our actual fee should be less than the amount stated above, you
will be billed accordingly.
09/19/96 16:44 TX/RX NO.2972 P.003 11
09-19-1996 04:31PM FROM PATTILLO BROWN & HILL TO 19724422105 P.04
City of Wylie, Texas September 19, 1996 Page 3
We appreciate the opportunity to be of service to City of Wylie, Texas, and
believe this letter accurately summarizes the significant terms of our
engagement. If you have any questions, please let us know. If you agtee with
tile terms of our engagement as described in this letter, please sign the enclosed
ccbpy and return it to us.
Yours truly.
PATTILLO, BROWN & HILL, L.L.P.
James C. Curry, CPA, CGFEI
JcC/dw
Enclosure
RESPONSE:
This letter correctly sets forth the understanding of City of Wylie, Texas.
Signature
If Title
Date
TOTAL P.04
09/19/96 16:44 TX/RX NO.2972 P.004 ■
Attachment C
City of Wylie, Texas
Summary of Audit Cost Estimates Submitted by Audit Firms
Estimated Cost Total
Estimated Estimated
Firm Hours City WEDC Cost
Pattillo, Brown & Hill, L.L.P. 369 $13,200 $995 $14,195
Brosowske, Mares, Smothermon & Co., P.C. 299 $14,000 $1,000 $15,000
Doll & Karahal & Company, P.C. 295 $14,260 $940 $15,200
Weaver & Tidwell, L.L.P. 317 $15,810 $930 $16,740
Attachment D
•
CITY OF WYLIE,TEXAS
SUMMARY COMPARISON OF AUDIT MANAGEMENT LETTERS
•
• FOR THE YEARS FY91,FY92,FY93,FY94,FY95
FY91 FY92 --_ _._ FY93__ FY94 FY95
•
/FUND ACCTG: Too many funds are !FUND ACCTG: Approx.10 funds have ./FUND ACCTG: Encourage !n/a I n/a
being used(approx.25). Recommend I been closed or consolidated. Encourage !consolidation of Util.Constr.&Impact
:elimination of unneeded funds. Closed !elimination of more funds later. Will ;funds into Utility Operating fund. All funds
approx.10 funds,reviewing others to !eliminate more if appropriate. 'are combined to the extent possible. Utility
•close. 1 Constr&Impact will not be combined with
U
i/EDP SYSTEM: Antiquated,UB doesn't I/EDP SYSTEM: Installation in process& 1/EDP SYSTEM: Further training is ,n/a I n/a
interface with GL.Encourage purchase of I should be in use soon. New modules were apparently needed. Additional training has I j
I updated system. New system purchase is installed,others will come soon. I been received. !
Ip�ed
I/UTILITY FUND SOFTWARE: I n/a 1n/a n/a I n/a
!Suggest EDP system with hand-held meter • ,
j reading capability. New software will have j
rca��''----._ _. t _ _. _..._. .____. .i .
/ACCOUNTING: Recon of Deposits& 'n/a In/a n/a n/a
Utility Recbls at least monthly. New EDP
system should be able to handle
Iinformation needed for timely recon. New
I software should make acctg,recons.
ipossible .-.__ --i
I/CASH: Too Many Bank Cash accounts. /CASH: Pooled Cash hasn't been 4-CASH: Pooled Cash didn't reconcile to I n/a 11 n/a
Begin a Pooled Cash System. This will be I implemented as of 9/30/92 but is being done!bank(-110,000 off)- System problem&
considered when possible. i in FY93. Should be complete by next audit.I staff inexperienced with pooled cash
';concept. System problem fixed&staff is
I familiar with pooled cash now. •
1___-_ --!
n/a n/a n/a !n/a '/INVESTMENTS: Reminder that policy is
needed for next year.Investment policy is
being revised.
1/BUDGETING: The budget for Debt in/a n/a '!n/a JI n/a
Svc Fund S/B maintained thru DSF not
I General Fund. Will be corrected.
_.-__ -. -._---_._ ..._-__--- •
i._._.-__ ____ ___._-. .._..._ -..� ......_._ ___.____ ____._ I.
FIXED ASSETS: Inventory, tag items, FIXED ASSETS: Inventory, tag items, &IFIXED ASSETS: Inventory, tag items I FIXED ASSETS: Inventory, tag items, i n/a
Iprepare sub.ledger,&do periodic j do periodic inventories. Module was I prepare sub.ledger,&do periodic ',prepare sub.ledger,&do periodic j
1 inventories. Will.be considered. 'purchased with new software system. I inventories. Module was purchased with !inventories. Will try to learn more about the I
1 !new software system. II
i software we have to better track the fixed
I
assets. I_ -,
/FINANCIAL REPORTING: Acctg n/a i n/a ',n/a n/a
system is cumbersome&outdated,gives !
Igreat deal of acctg.detail but not in clear, s I
!concise format Will be revised ifpossibie. _._ _._ -__- -___,
i n/a /CASH DISBURSEMENTS: Dating cks I n/a n/a l n/a
9/30/92 which were written later,as a
•
I method of accruing. Method was necessary
• but will be handled more appropriately next
',year. .INVENTORY: Valuation is based on an /INVENTORY: Valuation method was not
�.n/a !INVENTORY: Valuation is based on an INVENTORY: Valuation is based on an '
• estimate of replacement value. Should use i estimate of replacement value. Should use !estimate of replacement value. Should use consistent. Should use a GAAP method.
accepted valuation method such as FIFO or I GAAP method. Staff agrees computerized 1 GAAP method. Costs involved will be Method used will be consistent with GAAP
moving average cost. Staff agrees j system is needed for accurate tracking. Will I compared to benefits resulting& &inventories in Gen Fund are to be
computerized system is needed for accurate j price according to GAAP. ,recommendations will be made. I reduced/closed.
•-__ _.-_.. --.. __ __1 -. ---._.-.. .._------ ------ ------ ------_._._ _ -.__-..._ __------�- -----. ____.__. .._.__. __�____ ------ _.----- - ---._._.__. _•
•
'n/a I/MUNICIPAL COURT: Partial n/a n/a 1n/a '
•
I payments should be accurately accounted •
for&reconciled to G/L. Also,State Court •
,
"Payable didn't match subsequent payment.
`Finance staff will be available to help Court I.
..n/a -"SALES TAX PAYABLE: Amount in n/a '_n/a I n/a
G/L didn't match subsequent payment. G/L 1
.__... _._ ___- s/b reconciled tore_port_monthlY_,_�eed. _._. __.____ .-._._._-__- 1_
jn/a n/a 1 UTILfTY RECON: Water&Sewer 1 UTILITY RECON: Water&Sewer 1/UTILITY RECON: Water&Sewer
1 Receivables&Revenues s/b reconciled I Receivables&Revenues s/b reconciled 1 Receivables&Revenues s/b reconciled
!regularly. Had some system problems,too. I regularly. Additional training of new staff is I regularly. Recon of rev has been done.
System problems have been fixed&recon 'recommended. Recon of Utility will be in 1 Reconciliation process will be a part of
___ �isbeiiig.done___._-, ---__---_"--.__place�b endo> ear,_,—._----_ .. ___y`monthi�close_forUB_
n/a -1--_-_-
n/a. /TAXES RECEIVABLE: s/b using ri/a In/a
!.accrual basis all year. Record revenue
when levied This is being done now.
n/a n/a COMPONENT UNIT: Though DCW is a COMPONENT UNIT: Though DCW is a I/COMPONENT UNIT: Recommend that
separate legal entity,it still should be set up separate legal entity,it still should be set up 1 city process AP&PR for WEDC(DCW),
i based on govfl GAAP. Use City standard C based on govfl GAAP. Use City standard C thereby reducing redundant accounting for
I of Accts.Chart is being prepared.Staff will j of A. Implementation has been discussed I WEDC activity. City Staff handles AP&PR
be available to help._. - with DCW&is underway. -"now _ -... _-_- _..
n/a n/a I"DEPOSITORY CONTRACT: A current!n/a n/a
I depository contract should be on file. This I I
_.___.._.liras been done (_...____. 1--------- ___.....___ _._-
'n/a ".- n/a... 'in/a I/SUPERVISORY REVIEW:Recommend In/a
1 review of JEs by supervisor.This is being
'• ;done now. i,_
'n/a i n/a 'n/a /IMPACT FEES: Reminder to watch 10 'n/a
!yr forfeiture time period for Impact fees not j
-_ used. All$S are less than 5 years old. _._. ._--.--
n/a n/a 'n/a -"ASSESSMENTS REC'BL: Reconcile to n/a
GL&attempt to collect. These are being i
collected _ _._+..._ __._._-- ..____.--
n/a n/a n/a n/a I/CHANGE IN ACCTG PRINCIPLE: .,
Note of change in principle is agreed with by
1 auditors.This is just a note.Staff prepared
.._____- _ __._. __.(the calculation&en 1
n/a n/a n/a j IGASB: City should choose between
GASB or FASB. GASB will be
1 pronouncement of choice for Wylie. __
Black Type =Management Letter Comment by Auditor's I=Issue Completed Red Type=Staff's Response
Wylie City Council #4
Agenda Communication for September 24, 1996
Public Hearing and Approval of Operating Budget for Fiscal Year 1996-1997
Issue
Hold a public hearing, consider and act upon an ordinance of the City of Wylie, adopting a budget
and appropriating resources for Fiscal Year 1997, beginning October 1, 1996 and ending September
30,1997.
Background
The General Fund includes a tax rate increase of one cent which will generate additional
revenues of approximately $39,000. This tax rate increase will be used to help support the additional
debt service requirements from the sale of$1,500,000 in new Street Bonds (Phase II of the 1995
Bonds). There are no water or sewer rate increases included in the Utility Fund budget for Fiscal Year
1996-97. The attached summary of all operating and capital funds includes the budgets for the Wylie
Economic Development Corporation and the Parks and Recreation Facilities Development Corporation.
Financial Considerations
For all budgeted funds, the projected totals for revenues and expenditures are $12,543,460 and
$13,815,720 respectively. Projected expenditures will be $1,272,260 greater than budgeted revenues
for all funds. The $1,272,260 spending in excess of revenues is due to expenditures of bond monies for
capital projects and there is no deficit spending in the City's operating funds. The General Fund
expenditures are $780 greater than revenues and this will result in a decrease to fund balance by that
amount. The Utility Fund will have a modest increase in fund balance (working capital) of $50,930.
Legal Considerations
Article 7, Section 3(D) of the Home Rule Charter states that if the city fails to adopt the budget by
the twenty-seventh day of September, the amounts appropriated for operation during the current fiscal
year shall be deemed adopted for the ensuing fiscal year on a month to month basis.
A tax rate ordinance for the Fiscal Year 1996-1997 must be adopted to support this budget.
Staff Recommendation
It is recommended that the City Council adopt the Fiscal Year 1996-1997 budget as presented.
Attachments
Budget ordinance and summary
-)r\lr\Of1Q— C.A414.41
Prepared by Revi d by Fina ce Approved by
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF WYLIE, ADOPTING A BUDGET AND
APPROPRIATING RESOURCES FOR FISCAL YEAR 1997, BEGINNING OCTOBER 1,
1996 AND ENDING SEPTEMBER 30, 1997; REPEALING ALL CONFLICTING
ORDINANCES; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING FOR AN
EFFECTIVE DATE
WHEREAS, the City Manager and staff have prepared and filed with the City Secretary
a proposed Budget for operation of the City during for Fiscal Year 1997; and,
WHEREAS, the proposed budget appears to be in a form and substance which fully
complies with all applicable provisions of the City Charter and State law; and,
WHEREAS, the proposed budget has been available for public inspection and review;
and,
WHEREAS, the City Council has this date conducted a public hearing to receive input
from the citizens of the City concerning the content of the budget; and,
WHEREAS, the Council having considered the proposed budget at length, and having
provided input into its preparation, has determined that the proposed budget, and 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, as follows:
SECTION I
That the proposed budget of the revenue of the City and the expenses of conducting the
affairs thereof, as summarized in the attached Exhibit A and fully incorporated herein by
reference, be, and the same hereby is, completely adopted and approved as the Budget
for the City for Fiscal Year 1997.
SECTION II
That the sum of THIRTEEN MILLION EIGHT HUNDRED FIFTEEN THOUSAND SEVEN
HUNDRED TWENTY DOLLARS ($13,815,720) is hereby appropriated out to the General,
Community Park, Wylie Economic Development Corp., Debt Service, 4B Debt Service,
Street, 4B Capital Projects, Service Center, Utility, Utility Construction and Fleet
Replacement Funds for payment of Operation Expenses and Capital Outlay of the
operation and administration of the City according to the various purposes and intents
therein described.
SECTION III
That specific authority is hereby given to the City Manager to transfer appropriations
budgeted from an account classification or activity to another within any individual
department or activity; and to transfer appropriations form designated appropriations to any
individual department or activity as provided in the City Charter.
SECTION IV
Should any paragraph, sentence, sub-divisions, 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 V
This ordinance shall be in full force and effect from and after its adoption by the City
Council pursuant to law and the City Charter.
SECTION VI
That all other ordinances and code provisions in conflict herewith are hereby repealed
to the extent of any such conflict or inconsistency.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas, this
24th day of September, 1996.
Jim Swartz
Mayor
ATTEST:
Susan Shuler
City Secretary
NOTICE OF PUBLIC HEARING AND BUDGET SUMMARY FOR FY'97 CITY OF WYLIE, TEXAS
1-4 NOTICE IS HEREBY GIVEN, pursuant to Article VII Section 3, of the Wylie City Charter, that the Wylie City Council will conduct a public hearing on the proposed City
G budget for Fiscal Year 1996 on the 24th day of September, 1996, at 7:00 p.m. in the Council Chambers of the Wylie Municipal Complex, 2000 SH 78 North, Wylie, Texas. Copies of
the proposed budget are available for inspection by the public at the Rita and Truett Smith Library, the City Secretary's Office and the City Manager's Office, during
Wregular business hours.
The following is a General Summary of the budget which has been proposed.
SUMMARY OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE
ALL OPERATING AND CAPITAL FUNDS
FISCAL YEAR 1996-97 BUDGET
SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL PROJECT FUNDS PROPRIETARY FUNDS
GENERAL COMMUNITY WYLIE ECON. PARKS,REC. DEBT 4B DEBT STREET 4B CAPITAL SERVICE UTILITY UTILITY FLEET TOTAL
FUND PARK DEVELOP COR AND LIBRARY SERVICE SERVICE FUND PROJECTS CENTER FUND CONSTRUCTION REPLACEMENT ALL FUNDS
BEGINNING BALANCES $1,011,600 ($2,130) $766,280 $149,580 $101,920 $153,350 $500,000 $1,016,480 $16,610 $998,100 $830,660 $170,390 $5,712,840
REVENUES:
Ad Valorem Taxes 2,141,030 0 0 0 580,330 0 0 0 0 0 0 2,721,360
Non-property Taxes 543,950 0 271,500 271,980 0 0 0 0 0 0 0 1,087,430
Franchise Fees 562,500 0 0 0 0 0 0 0 0 0 0 562,500
Licenses and Permits 135,000 0 0 0 0 0 0 0 0 0 0 135,000
Intergovernmental 70,500 0 0 0 0 0 0 500,000 0 0 150,000 0 720,500
Service Fees 485,300 28,000 0 0 0 0 0 0 0 2,784,500 0 147,350 3,445,150
Court Fees 220,000 0 0 0 0 0 0 0 0 0 0 220,000
Interest&Miscellaneous Income 108,600 0 10,630 3,750 5,000 7,500 40,000 31,250 3,000 62,800 10,000 282,530
Bond Proceeds 0 0 0 0 0 0 1,500,000 0 0 0 1,200,000 0 2,700,000
TOTAL REVENUES 4,266,880 28,000 282,130 275,730 585,330 7,500 1,540,000 531,250 3,000 2,847,300 1,350,000 157,350 11,874,470
Transfers From Other Funds 250,000 0 0 0 0 138,990 0 85,000 150,000 45,000 0 0 668,990
TOTAL AVAILABLE RESOURCES 5,528,480 25,870 1,048,410 425,310 687,250 299,840 2,040,000 1,632,730 169,610 3,890,400 2,180,660 327,740 18,256,300
EXPENDITURES:
General Government 1,716,240 0 0 0 0 0 0 0 0 0 0 13,000 1,729,240
Public Safety 1,566,960 0 0 0 0 0 0 0 0 0 0 70,000 1,636,960
Urban Development 209,340 0 0 0 0 0 0 0 0 0 0 0 209,340
Streets 569,380 0 0 0 0 0 0 0 0 0 0 20,000 589,380
Community Services 360,740 23,000 0 50,000 0 0 0 0 0 0 0 0 433,740
Utilities 0 0 0 0 0 0 0 0 0 1,533,690 0 0 1,533,690
Debt Service 0 0 0 0 621,810 138,990 0 0 0 957,680 0 0 1,718,480
Capital Projects 0 0 0 0 0 0 1,540,000 1,543,110 150,000 0 1,780,660 0 5,013,770
Market Reserve 0 0 0 0 0 0 0 0 0 0 0 0 0
Economic Development 0 0 282,130 0 0 0 0 0 0 0 0 0 282,130
TOTAL EXPENDITURES 4,422,660 23,000 282,130 50,000 621,810 138,990 1,540,000 1,543,110 150,000 2,491,370 1,780,660 103,000 13,146,730
Transfers to Other Funds 95,000 0 0 223,990 0 0 0 0 0 350,000 0 0 668,990
ENDING FUND BALANCE $1,010,820 $2,870 $766,280 $151,320 565,440 $160,850 $500,000 $89,620 $19,610 $1,049,030 $400,000 $224,740 $4,440,580
Total Revenues $12,543,460
Net Decrease(Increase)in Fund Balance 1,272,260
Total Appropriable Funds - $13,815,720 $13,815,720
•
PI Inn!inn7 1nVA
'Wylie city council
#
Agenda Communication for September 24. 1996
Approval of Ordinance Establishing the Tax Rate/Levy for .1996
Issue
Consider and act upon an ordinance establishing the tax rate/levy for 1996 and for the Fiscal Year
1996-1997 Budget. The proposed FY 96-97 tax rate is for sixty-six and one-half cents ($0.665) per $100 of
assessed value.
Background
The proposed tax rate is $0.665 (cents) an increase of one cent ($0.01) from the previous fiscal year
rate of$0.655. Based on the current tax values, the proposed increase will generate approximately $39,000
in new revenue. On September 10, 1996 a public hearing was held on the new tax rate being proposed.
No public comment was received at that meeting. Attached are copies of tax notices published in the Wylie
News on August 7, 1996, August 28, 1996 and September 18, 1996. These notices along with the public
hearings already held and this meeting tonight will satisfy the "Truth-in-Taxation" laws and the City's
Charter.
Legal Considerations
Article 7, Section 3 (D) states the levy of property tax normally approved as part of the budget
adoption will be set such that the tax rate for the budgeted year shall equal the tax rate of the current fiscal
year.
The adopted Fiscal Year 1996-1997 budget requires the support of this ordinance.
Financial Considerations
This tax ordinance will generate new levies of $2,062,360 to the General Fund and $559,000 to the
Debt Service Fund. The revenue generated from Ad Valorem taxes is the primary service funding of the
General Fund and represents approximately 50% of total General Fund Revenues.
Board/Commission Recommendation
None
Staff Recommendation
The staff is requesting that the City Council adopt the proposed 1996 Tax Rate and Levy Ordinance
as submitted.
Attachments
Tax ordinance.
August 7, 1996 tax notice in Wylie News
August 28, 1996 tax notice in Wylie News
September 18, 1996 tax notice in Wylie News
ae 2 4,tae 'Thdk( (Ii#11 ; 4 Prep Y red b Rev' ed by Fi nce Approved by
ORDINANCE NO.
AN ORDINANCE FIXING THE TAX RATE AND LEVY IN AND FOR THE CITY OF
WYLIE, TEXAS UPON ALL TAXABLE PROPERTY IN SAID CITY OF WYLIE, TEXAS,
FOR THE PURPOSE OF PAYING THE CURRENT EXPENSES OF SAID CITY OF THE
FISCAL YEAR ENDING SEPTEMBER 30, 1997, AND FOR THE FURTHER PURPOSE
OF CREATING A SINKING FUND TO RETIRE THE PRINCIPAL AND INTEREST OF
THE BONDED INDEBTEDNESS OF SAID CITY; PROVIDING FOR A LIEN ON ALL
REAL AND PERSONAL PROPERTY TO SECURE PAYMENT OF TAXES DUE
THEREON; CONTAINING A SEVERABILITY CLAUSE; REPEALING ALL ORDINANCES
AND PARTS THEREOF IN CONFLICT HEREWITH; AND PROVIDING FOR AN
EFFECTIVE DATE
WHEREAS, the City Council has this date, by way of Ordinance duly passed,
adopted a Budget for operation of the City for fiscal year 1997; and,
WHEREAS, the aforesaid Ordinance anticipates and requires the levy of an ad
valorem tax on tangible taxable property in the City of Wylie; and,
WHEREAS, it is necessary to levy such an ad valorem tax at a given rate to
generate revenues sufficient to meet projected expenses; and,
WHEREAS, the City has fully and timely complied with all notice and other
requirements relative to the adoption of a tax rate for fiscal year 1997; and,
WHEREAS, notice of the proposed tax rate, as well as the effective tax rate has
been published as required by law and the City has received no formal protest thereof;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE WYLIE,
TEXAS, as follows:
SECTION I
There is hereby levied for the fiscal year 1997 upon all real property situated within
the corporate limits of said City of Wylie, Texas, and upon all personal property which was
owned within the corporate limits of said City of Wylie, Texas, on the first day of January,
A.D., 1996, except so much thereof as may be exempt by the Constitution of laws of the
State of Texas, a total tax of Sixty-six and one-half cents (0.6650), on each One Hundred
($100.00) Dollars of assessed valuation on all of said property which said total tax herein
so levied shall consist and be comprised of the following components:
1
a) An ad valorem tax of and at the rate of Fifty Two and Three Hundred Nineteen
One thousandths cents (0.52319) on each One Hundred Dollars ($100.00) of assessed
valuation of said taxable property is hereby levied for the general city purposes and to pay
the current operating expenses of said City of Wylie, Texas, for the fiscal year ending
September, 30, 1997 which tax, when collected shall be appropriated to and for the credit
of the General Fund of said City of Wylie, Texas.
b)An ad valorem tax of and at the rate of Fourteen and One Hundred Eighty-One
thousandth cents (0.14181) on each One Hundred ($100.00) of assessed valuation of said
taxable property is hereby levied for the purpose of creating an Interest and Sinking Fund
with which to pay the interest and retire the principal of the valid bonded indebtedness,
capital lease payment, and related fees of the City of Wylie, now outstanding and such tax
when collected shall be appropriated and deposited in and to the credit of the Interest and
Sinking Fund of the said City of Wylie, Texas for the fiscal year ending September 30,
1997.
SECTION III
The City of Wylie shall have a lien on all taxable property located in the City of Wylie
to secure the payment of taxes, penalty interest, and all costs of collection, assessed, and
levied hereby.
SECTION IV
Taxes are payable in McKinney, Texas at the Office of the Tax-Assessor Collector
of Collin County. The City shall have available all the rights and remedies provided by law
for the enforcement of the collection of taxes levied under this ordinance.
SECTION V
That the tax roll presented to the City Council, together with any supplements
thereto, be and same are hereby accepted and approved.
SECTION VI
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.
2
SECTION VII
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 VIII
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 IX
The repeal of any ordinance, of 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
24th day of September, 1996.
By
Jim Swartz
Mayor
ATTEST:
Susan Shuler
City Secretary
3
NOTICE OF EFFECTIVE TAX RATE
1996 PROPERTY TAX RATES IN CITY OF WYLIE '
This notion concerns 1996 property tax rates for City of Wylie.It pea<ots infotm.tioo about`((.onw three tax `.`..omit I s tax art •
.. rate Is the actual rate the taxing unit used b d.tamioo propeay tot last yeas.Thies year's
the sm.total taxes a let year U you mmpn properi"a taxed in both Yes".This yar's rollback lit no.Is the hlgbet _ -
tu rota the taxing unit e.o set b.fon taxpayer can start too rollback proo.toea.I.s��a uind bonedby bystate law. .
log tb•total amount of taxa by the tax base(the total raise of tuablo property)with s41u+ ..q
Tbn rotas are given per 5I00 of property talon. -
LAST YEAR'S TAX RATE: $l.uE396 -
W t year's operating taxes 1545.7215% -
Wt y no'a debt taxes 53 45311
• Last yeti%total tun 53S2394,311
• Last yeara tit hoe OA3600 - -
• Last year's u ra
te(par S100)
• THIS YEAR'S EFFECTIVE TAX RATE:
- List year's djnted taxes 52390.E44 • L -
(dt subtracting tut on Ines progeny) .. ..
/ Tide years baud tax base _ _ .:5379})1319 - -
(.fler subtracting of new property)(a
This yours effective to rate(par S100) _
a 1.03.maximum nu male.unit publishes .0.641JI
entices and bold.bearing.(per S 100)
THIS YEAR'S ROLLBACK TAX tear(after subtracthat tame - ,
•
Last year's djns operating SI.i46.093
on Ion property and adjusting for trsesf..ed fueatics) 5379,333319
/ This year's adjuasd tuba. 135,519 Ilia year's year i.ffutiU operating rate(per S 100) 032602 -
a 1.0E.this yes?.maximum operating cute(p.$100) ..-
• This year's debt rate(per S 100) 0.140.141E1
111 - -
. This year's tollbok rate(Per S 100)
SCHEDULE A
UNENCUMBERED FUND BALANCES
Tbe following admaad balms..will ba loft In the unit's p opeety tax co. ouns at thet and of the focal yac Thee balums
are not atxurnbered by a mrreapoodiot debt tsbtit%tioa
TYPE OF PROPERTY TAX FUND BAV1NCE -
`.SL0I1.600 • - -
Mddensrnon ons 5101.910. _
Interest t Sinking
SCHEDULE B -
1996 DEBT SERVICE
Thesalt plans to pay the following amount.for long-harm m debts that e &Nosed by property taxes.Thum.mounts will bar "
paid from property tax revenues(or dditlonal Was tax reverie.U spplicab4). • _a
PRINCIPAL OR 1MIERESTTO j - _
CONTRACT PAYMENT BE PAID -
DESCRIPTION TO BE PAID FROM FROM PROPERTY OTHER AMOUNTSBE TOTAL .PAYMENT
OP DEBT PROPERLY TAXFS • • - -
. C.tlfionte of Obligation- 526.270 27333 SO '329.603
Seri.II
Cartifi at.of Obligation-Series 90 S39.I13 53.645 SO S77,160 - •
•
-
Tu RefundingSO S200.160
Bond.-Senn 97 S90.160 511400 - .
Central Obiiga0aa S45.345 $tE,170 SO S133.515
BonadsS.tia 93
Cataract
Obligation- SO $101,730
Ss..93 S105.000 S3,730
Coorraet Obligation- 525.000 SIS330 SO 540330 ...
Sodas 95
Comb TuAR.r - - -
Coot of Obligation- SO • � SO 370,000
Series 96
• S6I0,635
Totalnquised for 1996 debt settee - $54000
Amount(if ray)pal from fords listed onSchsdnla A PO
Eaca.collections Wt year 5374430 _
.ToW m be p.ld ham taxes In 1996 -
♦Amount added in anticipation that the unit will SO collect only only 1oo.aos of its Naas in 1996 SO
.Tbw Debt Levy -
of actual effective nod rollback tax rues' •a •lanoo Ym seer inspect a copy of the CWl -This notice moon co 1434•summary
calculations n 1434 N.Central Expressway,Rite 116,►14Kinney,Ton 15070. _
Nana of Arran PeaPaf1nE this mtion:Kenneth L Masts CPA
Tide Tax Musaor Collector seer..
D.N prepared:Autuat 11.1996
}
PUBLISHED IN THE WYILE NEWS ON AUGUST 7, 1996
NOTICE •
OF VOTE ON TAX RATE
THE CITY OF WYLIE
CONDUCTED A PUBLIC HEARING
ON A PROPOSAL
TO INCREASE YOUR PROPERTY TAX
BY 5.65 PERCENT
ON TUESDAY, SEPTEMBER 10, 1996 AT 7:00 P.M.
THE CITY OF WYLIE CITY COUNCIL
IS SCHEDULED TO VOTE
ON THE TAX RATE AT A
PUBLIC MEETING TO BE HELD
ON TUESDAY, SEPTEMBER 24, 1996 AT 7:00 P.M.
AT WYLIE MUNICIPAL COMPLEX,
2000 HWY 78 NORTH,
WYLIE, TEXAS
PUBLISHED IN THE WYLIE NEWS ON SEPTEMER 18, 1996
( "" vim-+ .+...... • _.._.
l_ v-iot
Notice of Public Hearing on Tax Increase
The City of Wylie will hold a-public hearing on a proposal to increase total tax rev-
enues from properties on the tax roll in 1995 by 5.65 percent. Your individual taxes
may increase at a greater or lesser rate, or even decrease, depending on the change in
the taxable value of your property in relation to the change in taxable value of all other I
property.
•
The public hearing will be held on Tuesday, September 10, 1996 at 7:00 P.M. at
Council Chambers,Wylie Municipal Complex, 2000 Hwy. 78 North,Wylie, Texas. I
FOR the proposal: Mayor Jim Swartz, Council Members - Reta Allen, Joel I
Scott,John Mondy,J.C.Worley,Cleo Adams,Wanda Sparks
AGAINST the proposal:
PRESENT and not voting:
ABSENT:
The statement above shows the percentage increase the proposed rate represents over -
the effective tax rate that the unit published on Wednesday, August 7, 1996. The fol-
lowing table compares taxes on an average home in this taxing unit last year to taxes
proposed on the average home this year.Again,your individual taxes may be higher or
lower, depending on the taxable value of your property.
Last Year This Year
Average home value $70,376 $74,249
General exemptions available
(amount available on the
average home, not including
senior citizen's or disabled
person's exemptions) $ 0 $ 0
Average taxable value $70,376 $74,249
Tax rate (per $100) 0.65500 0.66500 *
Tax $460.96 $493.76
UNDER THIS PROPOSAL TAXES ON THE AVERAGE HOME WOULD
INCREASE BY $32.80 OR 7.12 PERCENT COMPARED WITH LAST YEAR'S
TAXES. COMPARING TAX RATES WITHOUT ADJUSTING FOR CHANGES
IN PROPERTY VALUE, THE TAX RATE WOULD INCREASE.BY $0.01000
• PER $100 OF TAXABLE VALUE OR 1.53 PERCENT COMPARED TO LAST
YEAR'S TAX RATE. THESE TAX RATE FIGURES ARE NOT ADJUSTED
FOR CHANGES IN THE TAXABLE VALUE OF PROPERTY.
13-1 t-c.
*Corrected copy
PTTRT.TST-TF.T) TN THE WYLIE NEWS ON AUGUST 28. 1996
Wylie City Council #6&7
Agenda Communication for September 24, 1996
Public Hearing and Approval of Ordinance Onnexating the Thomsen Property
Issue
Second public hearing and consider and act upon and ordinance for the annexation of 47.21 acres
located in the Richard Newman Survey, Abstract No. 1072 in Dallas County, Texas and owned by C. J. and
Hortense Thomsen.
Background
A petition for voluntary annexation from C. J. and Hortense Thomsen has been received in the City
Secretary's office. The property is located in the Richard Newman Survey, in Dallas County, Texas and
is in Wylie's ETJ, one-half mile or less in width and is vacant and without residents. If Council grants the
petition, it shall, by ordinance annex said land as part of the corporate limits of the city.
Two public hearings will be held before the petition will be considered for annexation. The first public
hearing was held September 10, 1996 and no public comment was received.
Financial Considerations
The current market value of this property is currently being determined by Dallas County. The land
is agricultural exempt.
Legal Consideration
The Home Rule Charter states that an owner or owners of land contiguous with and adjacent to the
city limits may, by petition in writing to the City Council, request said land to be annexed. Local Government
Code 43.052, Annexation Hearing Requirements, states the governing body must conduct two public
hearings at which persons interested in the annexation are given the opportunity to be heard.
Local Government Code 43.053, Period of Completion for Annexation, states the annexation of an
area must be completed within 90 days after the date of the governing body institutes the annexation
proceedings or those proceedings are void.
Staff Recommendations
N/A
Attachments
Ordinance and Service Plan
Petition by C. J. & Hortense Thomsen
Map of the Area
/2 ) TR-AL a- (h614
Prepared By Rev' ed by Fi nc City Mgr. Approval
CITY OF WYLIE, TEXAS ORDINANCE NO.
AN ORDINANCE ANNEXING A 47.21 ACRE TRACT OF LAND, MORE
OR LESS, SITUATED IN THE RICHARD NEWMAN SURVEY,
ABSTRACT NO. 1072, DALLAS COUNTY, TEXAS; PROVIDING THAT
THE OWNERS AND INHABITANTS OF THE ABOVE-DESCRIBED
TRACT OF LAND SHALL BE ENTITLED TO THE RIGHTS AND
PRIVILEGES OF OTHER CITIZENS OF WYLIE AND BE BOUND BY
THE ACTS AND ORDINANCES NOW IN EFFECT AND HEREINAFTER
ADOPTED; PROVIDING FOR A PENALTY FOR A VIOLATION OF THIS
ORDINANCE AND COMPREHENSIVE ZONING ORDINANCE NO. 91-
24, CHAPTER 12, EXHIBIT "A" OF WYLIE'S CODE OF ORDINANCES;
PROVIDING FOR REPEALING, SAVINGS AND SEVERABILITY
CLAUSES; PROVIDING FOR AN EFFECTIVE DATE OF THIS
ORDINANCE; AND PROVIDING FOR THE PUBLICATION OF THE
CAPTION HEREOF.
WHEREAS, the City Council of the City of Wylie, Texas ("City Council") under the
authority of Section 43.021, Local Government Code and City of Wylie, Texas' ("Wylie")
Home Rule Charter, investigated and determined that it would be advantageous and
beneficial to Wylie and its inhabitants to annex the below-described property (the
"Property") to Wylie; and
WHEREAS, prior to conducting the public hearings required under Section
43.052, Local Government Code, the City Council also investigated and determined that
the Property is within the extraterritorial jurisdiction of Wylie and is adjacent and
contiguous to the existing city limits of Wylie; and
WHEREAS, before the publication of the notice of the first public hearing
regarding the annexation of the Property, the City Council directed the appropriate
persons to prepare a service plan that provides for the extension of full municipal
services to the Property to be annexed; and
ORDINANCE ANNEXING 47.21 ACRES, CITY OF WYLIE, DALLAS COUNTY, TEXAS-Page 1
09/18/96/8:28am\L•mbox8\wylie\annex\thomsen.ord
WHEREAS, the City Council finds that the service plan has been prepared in full
compliance with Section 43.056, Local Government Code, and has been made
available for public inspection and was available for explanation to the inhabitants of the
Property at the public hearings; and
WHEREAS, the City Council finds that the field notes close the boundaries of the
Property being annexed; and
WHEREAS, the City Council has conducted at least two (2) public hearings at
which persons interested in the annexation were given an opportunity to be heard
regarding the proposed annexation and the proposed service plan; and
WHEREAS, the City Council finds the public hearings were conducted on or after
the fortieth (40th) day but before the twentieth (20th) day before the date of institution of
the annexation proceedings; and
WHEREAS, the City Council finds it has completed the annexation process within
ninety (90) days after the City Council instituted annexation proceedings; and
WHEREAS, the City Council finds that all legal notices, hearings, procedures and
publishing requirements for annexation have been performed and completed in the
manner and form set forth by law.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WYLIE, TEXAS:
SECTION 1: The Property described as follows and all public streets, roadways
and alleyways located within or contiguous to the same is hereby annexed to Wylie, to-
wit:
ORDINANCE ANNEXING 47.21 ACRES, CITY OF WYLIE, DALLAS COUNTY, TEXAS-Page 2
09/18/96/8:28am\I:mbox8\wylie\annex\thomsen.ord
the Property situated in Dallas County, Texas, being all of a called 47.21
acre tract of land, more or less, in the Richard Newman Survey, Abstract
No. 1072, Dallas County, Texas. Said tract is more particularly described
in Exhibit "A" attached hereto and incorporated herein for all purposes.
SECTION 2: The Service Plan for the Property is attached hereto as Exhibit "B"
and made a part hereof for all purposes.
SECTION 3: That from and after the passage of this Ordinance, the Property
shall be a part of Wylie, and the inhabitants thereof shall be entitled to all the rights and
privileges of all of the citizens of Wylie and shall be bound by all of the ordinances and
regulations enacted pursuant to and in conformity with the City Charter and the laws of
the State of Texas.
SECTION 4: That the official map and boundaries of Wylie are hereby amended
to include the Property as part of the City of Wylie, Texas, and that a certified copy of
this Ordinance shall be filed in the county clerk's office of Collin County, Texas.
SECTION 5: It shall be unlawful for any person, firm or corporation to make use
of the Property in some manner other than as authorized by this Ordinance and
Comprehensive Zoning Ordinance No. 91-24, Chapter 12, Exhibit A, and any
amendments thereto; and it shall be unlawful for any person, firm or corporation to
construct on the Property any building that is not in conformity with the permissible use
under this Ordinance and Comprehensive Zoning Ordinance No. 91-24, Chapter 12,
Exhibit A, and any amendments thereto.
SECTION 6: Any person, firm or corporation who violates any provision of this
Ordinance and Comprehensive Zoning Ordinance No. 91-24, Chapter 12, Exhibit A, and
any amendments thereto, shall be deemed guilty of a misdemeanor and upon
ORDINANCE ANNEXING 47.21 ACRES, CITY OF WYLIE, DALLAS COUNTY, TEXAS-Page 3
09/18/96/8:28am\1:mbox8\wylie\annex\thomsen.ord
conviction shall be fined a sum not exceeding Two Thousand and 00/100 Dollars
($2000.00), and each and every day such violation continues shall be considered a
separate offense; provided, however, such penal provision shall not preclude a suit to
enjoin such violation.
SECTION 7: Should any part or portion of this Ordinance, or the use created
herein or under Comprehensive Zoning Ordinance No. 91-24, Chapter 12, Exhibit A,
and any amendments thereto, be declared unconstitutional or invalid by a court of
competent jurisdiction, it is expressly provided that any and all remaining portions shall
remain in full force and effect.
SECTION 8: All ordinances in conflict with this Ordinance are repealed to the
extent they are in conflict, and any remaining portions of the conflicting ordinance shall
remain in full force and effect.
SECTION 9: The caption of this Ordinance shall be published in accordance with
the law and the City Charter of Wylie and shall be effective immediately upon its
passage and publication.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE,
TEXAS on this 24th day of September, 1996.
JIM SWARTZ, Mayor
ORDINANCE ANNEXING 47.21 ACRES, CITY OF WYLIE, DALLAS COUNTY, TEXAS-Page 4
09/18/96/8:28am\l:mbox8\wylie\annex\thomsen.ord
ATTESTED TO AND
CORRECTLY RECORDED BY:
SUSAN SHULER
City Secretary
DATE OF PUBLICATION: ,Wylie News
ORDINANCE ANNEXING 47.21 ACRES, CITY OF WYLIE, DALLAS COUNTY, TEXAS-Page 5
09/18/96/8:28am\1:mbox8\wylie\annex\thomsen.ord
EXHIBIT A
PBSJSJ\JOB\9513100\LG\ANNEX.LGL
LEGAL DESCRIPTION
47.21 ACRES
BEING a tract of land out of the RICHARD NEWMAN SURVEY, Abstract No. 1072 in Dallas County, Texas and being part
of a 411 acre tract of land described in deed to C.J. Thomsen, recorded in Volume 78045, Page 4135 of the Deed Records
of Dallas County, Texas and being more particularly described as follows:
BEGINNING at a point for the intersection of the northeast right-of-way line of Sachse Road (100' ROW at this point) and
the north line of Dallas County,from which the southeast corner of the beforementioned 411 acre tract of land bears North
45°02'46" East, 514.38 feet;
THENCE with said northeast right-of-way line, the following courses and distances to wit:
South 45°02'46" West, a distance of 54.33 feet to a 1/2" iron rod found for corner;
•North 87°55'14" West, a distance of 27.68 to a 5/8" iron rod found with a yellow plastic cap stamped "NELSON
CORP" (hereinafter called 5/8" iron rod found);
South 45°31'03" West, a distance of 338.72 feet to a 5/8" iron rod found for corner;
South 46°13'42" West, a distance of 1230.10 feet to a 3/8" iron rod found for the beginning of a tangent curve
to the right, having a central angle of 14°47'00", a radius of 666.34 feet and a chord bearing and•distance of
South 53°44'12" West, 171.45 feet;
Southwesterly, with said curve, an arc distance of 171.93 feet to a 5/8" iron rod found for corner;
South 61°07'42" West, a distance of 0.80 feet to a 5/8" iron rod found for the beginning of a tangent curve to
the left, having a central angle of 14°21'58",a radius of 653.29 feet and a chord bearing and distance of South
53°56'43" West, 163.38 feet;
Southwesterly, with said curve, an arc distance of 163.80 feet to a point in the center of a the main tributary of
Muddy Creek;
THENCE leaving the northeast right-of-way line of Sachse Road and with said center of Muddy Creek, the following courses
and distances to wit:
North 28°20'14" West, a distance of 54.80 feet to a point for corner;
North 11°39'46" East, a distance of 155.00 feet to a point for corner;
North 76°35'14" West, a distance of 49.00 feet to a point for corner;
South 41°09'46" West, a distance of 131.00 feet to a point for corner;
North 46°35'14" West, a distance of 191.00 feet to a point for corner;
North 31°39'46" East, a distance of 215.00 feet to a point for corner;
North 08°02'14" West, a distance of 296.00 feet to a point for corner;
North 22°39'46" East, a distance of 160.00 feet to a point for corner;
North 16°39'46" East, a distance of 210.00 feet to a point for corner;
North 43°09'46" East, a distance of 290.00 feet to a point for corner;
North 03°20'14" West, a distance of 210.00 feet to a point for corner;
North 52°39'46" East, a distance of 240.00 feet to a point for corner;
North 13°39'46" East, a distance of 140.00 feet to a point for corner;
North 01°39'46" East, a distance of 139.00 feet to a point for corner;
North 47°54'46" East, a distance of 35.12 feet to a point in the north line of Dallas County;
THENCE with the said north line of Dallas County, South 89°29'42" East, a distance of 1724.17 feet to the POINT OF
BEGINNING and containing 47.21 acres of land.
Bearing system based on the bearing of North 53°04'39" East between the Texas Department of Transportation
Monuments No. 31 and No. 33 of the horizonal control for the improvements to State Highway No. 78, based on the North
Central Zone of the Texas State Plane Coordinate System.
June 27, 1998 1:18
EXHIBIT B
CITY OF WYLIE, TEXAS
SERVICE PLAN FOR ANNEXED AREA
ANNEXATION ORDINANCE NO.:
DATE OF ANNEXATION ORDINANCE:
ACREAGE ANNEXED: _ ACRES
SURVEY, ABSTRACT & COUNTY:
Municipal Services to the acreage describe above shall be furnished by or on
behalf of the City of Wylie, Texas, at the following levels and in accordance with the
following schedule:
A. POLICE SERVICE
1. Patrolling, responses to calls and other routine police services, within the
limits of existing personnel and equipment and in a manner consistent with any of the
methods of the City of Wylie, Texas, extends police service to any other area of the
municipality, will be provided within sixty (60) days of the effective date of the
annexation ordinance.
2. As development and construction commence in this area, sufficient police
personnel and equipment will be provided to furnish this area the maximum level of
police services consistent with the characteristics of topography, land utilization and
population density within the area as determined by the city Council within two (2)
years from the effective date of the annexation ordinance, or upon commencement of
development within the area, whichever occurs later.
3. Upon ultimate development of the area, the same level of police services
will be provided to this area as are furnished throughout the City.
B. FIRE SERVICES
1. Fire protection and emergency ambulance equipment by the present
personnel and the present equipment of the Fire Department, within the limitations of
available water and distances from existing fire stations, and in a manner consistent
with any of the methods of the City of Wylie, Texas, extends fire service to any other
Page 1 `
area of the municipality, will be provided to this area within sixty (60) days of the
effective date of the annexation ordinance.
2. As development and construction commence in this area, sufficient fire
and emergency ambulance equipment will be provided to furnish this area the
maximum level of police services consistent with the characteristics of topography, land
utilization and population density within the area as determined by the City Council
within two (2) years from the effective date of the annexation ordinance, or upon
commencement of development within the area, whichever occurs later.
3. Upon ultimate development of the area, the same level of fire and
emergency ambulance services will be provided to this area as are furnished
throughout the City.
C.- 'ENVIRONMENTAL HEALTH AND CODE ENFORCEMENT SERVICES
1. Enforcement of the City's environmental health ordinances and
regulations, including but not limited to, weed and brush ordinances, junked and
abandoned vehicle ordinances and animal control ordinances, shall be provided within
this area sixty (60) days of the effective date of the annexation ordinance. These
ordinances and regulations will be enforced through the use of existing personnel.
Complaints of ordinance or regulation violations within this area will be
answered and investigated within sixty (60) days of the effective date of the annexation
ordinance.
2. Inspection services, including the review of building plans, the issuance of
permits and the inspection of all buildings, plumbing, mechanical and electrical work to
ensure compliance with City codes and ordinances will be provided within sixty (60)
days of the effective date of the annexation ordinance. Existing personnel will be used
to provide these services.
3. The City's zoning, subdivision, sign and other ordinances shall be
enforced in this area beginning within sixty (60) days of the effective date of the
annexation ordinance.
4. All inspection services furnished by the City of Wylie, but not mentioned
above, will be provided to this area beginning within sixty (60) days of the effective date
of the annexed ordinance.
5. As development and construction commence in this area, sufficient
personnel will be provided to furnish this area the, same level of Environmental Health
and Code Enforcement Services as are furnished throughout the City_
Page 2
D. PLANNING AND ZONING SERVICES
The planning and zoning jurisdiction of the City will extend to this area within
sixty (60) days of the effective date of the annexation ordinance. City planning will
thereafter encompass this property, and it shall be entitled to consideration for zoning
in accordance with the City's Comprehensive Zoning Ordinance and Comprehensive
Plan.
E. PARK AND RECREATION SERVICES
1. Residents of this property may utilize all existing park and recreational
services, facilities and sites throughout the City, beginning within sixty (60) days of the
effective date of the annexation ordinance.
• ‘2. Additional facilities and sites to serve this property and its residents will
be acquired, developed and maintained at locations and times provided by applicable
plans, policies and programs and decisions of the City of Wylie. This property will be
included in all plans for providing parks and recreation services to the City.
3. Existing parks, playgrounds, swimming pools and other recreational
facilities within this property shall, upon dedication to and acceptance by the City, be
maintained and operated by the City of Wylie, but not otherwise.
F. SOLID WASTE COLLECTION
1. Solid waste collection shall be provided to the property in accordance with
existing City policies, beginning within sixty (60) days of the effective date of the
annexation ordinance. Residents of this property utilizing private collection services at
the time of annexation shall continue to do so until it becomes feasible because of
increased density of population to serve the property municipally. Commercial refuse
collection services will be provided to any business located in the annexed area at the
same price as presently provided for any business customer within the City of Wylie,
upon request.
2. As development and construction commence in this property and
population density increases to the property level, solid waste collection shall be
provided to this property in accordance with the current policies of the City as to
frequency, changes and so forth.
3. Solid waste collection shall begin within sixty (60) days of the effective
date of the annexation ordinance.
Page 3
■
G. STREETS
1. The City of Wylie's existing policies with regard to street maintenance,
applicable throughout the entire City, shall apply to this property beginning within sixty
(60) days of the effective date of the annexation ordinance. Unless a street within this
property has been constructed or is improved to the City's standards and
specifications, that street will not be maintained by the City of Wylie.
2. As development, improvement or construction of streets to City standards
commences within this property, the policies of the City of Wylie with regard to
participation in the costs thereof, acceptance upon completion and maintenance after
completion, shall apply.
3. The same level of maintenance shall be provided to streets within this
property which have been accepted by the City of Wylie as is provided to City streets
throughout the City.
4_ Street lighting installed on streets improved to City standards shall be
maintained by either TU Electric or Collin County Co-Op in accordance with current
City policies.
H. WATER SERVICES
1. Connection to existing City water mains for water service for domestic,
commercial and industrial use within this property will be provided in accordance with
existing City policies. Upon connection to existing mains, water will be provided at
rates established by City ordinances for such service throughout the City_
2. As development and construction commence in this property, water mains
of the City will be extended in accordance with provisions of the Subdivision Ordinance
and other applicable ordinances and regulations. City participation in the costs of
these extensions shall be in accordance with the applicable City ordinances and
regulations. Such extensions will be commenced within two (2) years from the effective
date of the annexation ordinance and substantially completed with four and one-half
(4%) years after that date.
3. Water mains installed or improved to City standards which are within the
annexed area and are within dedicated easements shall be maintained by the City of
Wylie beginning within sixty (60) days of the effective date of the annexation ordinance.
4. Private water lines within this property shall be maintained by their
owners in accordance with existing policies applicable throughout the City_
Page 4
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•
I. SANITARY SEWER SERVICES
1. Connections to existing City sanitary sewer mains for sanitary sewage
service in this area will be provided in accordance with existing City policies. Upon
connection, sanitary sewage service will be provided at rates established by City
ordinances for such service throughout the City.
2. Sanitary sewage mains and/or lift stations installed or improved to City
standards, located in dedicated easements, and which are within the annexed area and
are connected to City mains will be maintained by the City of Wylie beginning within
sixty (60) days of the effective date of the annexation ordinance.
3. As development and construction commence in this area, sanitary sewer
mains of the City will be extended in accordance with provisions of the Subdivision
Ordinance and other applicable City ordinances and regulations_ Such extensions will
be commenced within two (2) years from the effective date of the annexation ordinance
and substantially completed within four and one-half(4%) years after that date.
J. MISCELLANEOUS
1. Any facility or building located within the annexed area and utilized by the
City of Wylie in providing services to the area will be maintained by the City
commencing upon the date of use or within sixty (60) days of the effective date of the
annexation ordinance, whichever occurs later.
2. General municipal administration and administrative services of the City
shall be available to the annexed area beginning within sixty (60) days of the effective
date of the annexation ordinance.
Page 5
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LANDOWNER ANNEXATION PE 1TI-ION
TO THE MAYOR AND GOVERNING BODY OF THE CITY OF WYLIE,TEXAS,A GENERAL
LAW MUNICIPALITY:
The undersigned owner of the hereinafter described tract of land,which is vacant and without
residents,hereby petitions your Honorable Body to extend the present city limits so as to include as part of
the City of Wylie,Texas(Local Government Code §43.028)the following described territory,to wit:
See attached
The undersigned certifies that the above described land is contiguous and adjacent to the City of
Wylie, is not more than one-half(1/2)mile in width,is vacant and without residents and on which fewer
than three qualified voters reside.
C. J. en
Hortense Thomsen
THE STATE OF TEXAS §
COUNTY OF 4a §
Before me,the undersigned authority,on this day personally appeared C.J.Thomsen and Hortense
Thomsen,known to me to be the person whose name is subscribed to the foregoing instrument and
acknowledged to me that he executed the same for the purposes and consideration therein expressed.
Given under my hand and seal of office,this 3/I Ge..- day of
1996.
Notary Public in-- /and for the State of Texas
":. Printed Name:/V/I-Aid?
Commission Expires: 2/3 9
J U L 1 0 1996
SACHS
PBSJ#J\J0B19513100\LG\ANNEX.LGL
LEGAL DESCRIPTION
47.21 ACRES
BEING a tract of land out of the RICHARD NEWMAN SURVEY, Abstract No. 1072 in Dallas County, Texas and being part
of a 411 acre tract of land described in deed to C.J. Thomsen, recorded in Volume 78045, Page 4135 of the Deed Records
of Dallas County, Texas and being more particularly described as follows:
BEGINNING at a point for the intersection of the northeast right-of-way line of Sachse Road (100' ROW at this point) and
the north line of Dallas County,from which the southeast corner of the beforementioned 411 acre tract of land bears North
45°02'46" East, 514.38 feet;
THENCE with said northeast right-of-way line, the following courses and distances to wit:
South 45°02'46" West, a distance of 54.33 feet to a 1/2" iron rod found for corner;
-North 87°55'14" West, a distance of 27.68 to a 5/8" iron rod found with a yellow plastic cap stamped "NELSON
CORP" (hereinafter called 5/8" iron rod found);
South 45°31'03" West, a distance of 338.72 feet to a 5/8" iron rod found for corner;
South 46°13'42" West, a distance of 1230.10 feet to a 3/8" iron rod found for the beginning of a tangent curve
to the right, having a central angle of 14°47'00", a radius of 666.34 feet and a chord bearing and distance of
South 53°44'12" West, 171.45 feet;
Southwesterly, with said curve, an arc distance of 171.93 feet to a 5/8" iron rod found for corner;
South 61°07'42" West, a distance of 0.80 feet to a 5/8" iron rod found for the beginning of a tangent curve to
the left, having a central angle of 14°21'58",a radius of 653.29 feet and a chord bearing and distance of South
53°56'43" West, 163.38 feet;
Southwesterly, with said curve, an arc distance of 163.80 feet to a point in the center of a the main tributary of
Muddy Creek;
THENCE leaving the northeast right-of-way line of Sachse Road and with said center of Muddy Creek, the following courses
and distances to wit:
North 28°20'14" West, a distance of 54.80 feet to a point for corner;
North 11°39'46" East, a distance of 155.00 feet to a point for corner;
North 76°35'14" West, a distance of 49.00 feet to a point for corner;
South 41°09'46" West, a distance of 131.00 feet to a point for corner;
North 46°35'14" West, a distance of 191.00 feet to a point for corner;
North 31°39'46" East, a distance of 215.00 feet to a point for corner;
North 08°02'14" West, a distance of 296.00 feet to a point for corner;
North 22°39'46" East, a distance of 160.00 feet to a point for corner;
North 16°39'46" East, a distance of 210.00 feet to a point for corner;
North 43°09'46" East, a distance of 290.00 feet to a point for corner;
North 03°20'14" West, a distance of 210.00 feet to a point for corner;
North 52°39'46" East, a distance of 240.00 feet to a point for corner;
North 13°39'46" East, a distance of 140.00 feet to a point for corner;
North 01°39'46" East, a distance of 139.00 feet to a point for corner;
North 47°54'46" East, a distance of 35.12 feet to a point in the north line of Dallas County;
THENCE with the said north line of Dallas County, South 89°29'42" East, a distance of 1724.17 feet to the POINT OF
BEGINNING and containing 47.21 acres of land.
Bearing system based on the bearing of North 53°04'39" East between the Texas Department of Transportation
Monuments No. 31 and No. 33 of the horizonal control for the improvements to State Highway No. 78, based on the North
Central Zone of the Texas State Plane Coordinate System.
June 27, 1998 1:18
CITY OF WYLIE N8755'14 W 27.68'
S89'29'42"E 1724.17'
N4754'46"E 35.12' UNINCORPORATED . -
N01'39'46"E 139.00'
Off•
N13'39'46"E 140.00' 'S,A,,
N52'39'46"E 240.00'
�7 C.)
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NO3'20.14"W 210.00' J. �� �O
4 43'09'46"E 290.00 N. OO�Q GF,
[�v 4'7.21 ACRES J�� o
cL
V LEWIS RHODES
210.00' �0 44
60.00'
QQ4 LARRY MARTINEZ
9 6.00' �Nt
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215.00'ti VICTOR
BRISENO JUAN MARTINEZ
EARL
LEDBETTER
q
R=666.3446"W 131.00' ` 14'47'00L=171.93' ERNEST CASTILLO
35'14W 49.00' B=55344'12 .
46E 155.00' C 171.45'
i4W 54.80' 07'42"W 0.80'
R=653.29'
•=14'21'5B"
L 163.80'
CB S53'56'43"W C=1• .38' FETE MARTINEZ
PUBLIC HEARING NOTICE
The City Council of the City of Wylie, Texas will hold a Public Hearing on Tuesday,
September 24, 1996 at 7:00 p.m. in the City Council Chambers in the Wylie Municipal
Complex located at 2000 Highway 78 North, to consider approval of annexation of property
owned by C. J. and Hortense Thomsen and further described as follows:
47.21 acres located in the Richard Newman Survey, Abstract No. 1072 in Dallas County,
Texas
As an interested property owner, you are encouraged to attend this meeting or notify the
City Council of your feelings regarding this matter in writing by returning the form below.
RE: Annexation of C. J. and Hortense Thomsen Property
Return this form to : Susan Shuler, City Secretary
2000 Hwy. 78 N Wylie, Texas 75098
"\ I am in favor of the request for the reasons listed below
�❑ I am opposed to the request for the reasons listed below
1.
2.
3.
Signature tr ,
Printed Nam J 0 ( g,,v r1 (E i2
Address .2- Vd / ri4 Cxs/' 1(A