01-22-2019 (City Council) Agenda Packet Wylie CityCouncil
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NOTICE OF MEETING
Regular Meeting Agenda
January 22, 2019 — 6:00 p.m.
Wylie Municipal Complex
Council Chambers/Council Conference Room
300 Country Club Road, Building #100
Wylie, Texas 75098
Eric Hogue Mayor
Keith Stephens Mayor Pro Tern
Matthew Porter Place 2
Jeff Forrester Place 3
Candy Arrington Place 4
Timothy T.Wallis, DVM Place 5
David Dahl Place 6
Mindy Manson City Manager
Richard Abernathy City Attorney
Stephanie Storm City Secretary
In accordance with Section 551.042 of the Texas Government Code, this agenda has been posted at the Wylie
Municipal Complex, distributed to the appropriate news media, and posted on the City website: www.wvlietexas.gov
within the required time frame. As a courtesy, the entire Agenda Packet has also been posted on the City of Wylie
website: www.wvlietexas.cov.
The Mayor and City Council request that all cell phones and pagers be turned off or set to vibrate. Members of the
audience are requested to step outside the Council Chambers to respond to a page or to conduct a phone conversation.
The Wylie Municipal Complex is wheelchair accessible. Sign interpretation or other special assistance for disabled
attendees must be requested 48 hours in advance by contacting the City Secretary's Office at 972.516.6020.
Hearing impaired devices are available from the City Secretary prior to each meeting.
CALL TO ORDER
Announce the presence of a Quorum
INVOCATION & PLEDGE OF ALLEGIANCE
PRESENTATIONS
• Wylie Way Students
January 22,2019 Wylie City Council Regular Meeting Agenda Page 2 of 4
CITIZENS COMMENTS ON NON-AGENDA ITEMS
Residents may address Council regarding an item that is not listed on the Agenda. Residents must fill out a non-
agenda form prior to the meeting in order to speak. Council requests that comments be limited to three (3) minutes.
In addition, Council is not allowed to converse, deliberate or take action on any matter presented during citizen
participation.
CONSENT AGENDA
All matters listed under the Consent Agenda are considered to be routine by the City Council and will be enacted by
one motion. There will not be separate discussion of these items. If discussion is desired, that item will be removed
from the Consent Agenda and will be considered separately.
A. Consider, and act upon, approval of the Minutes of January 8, 2019 Regular Meeting and
January 14,2019 Special Called Meeting of the Wylie City Council. (S. Storm, City Secretary)
B. Consider, and act upon, Resolution No. 2019-02(R) of the City Council of the City of Wylie,
Collin,Dallas and Rockwall Counties,Texas,ordering the General Election to be administered
by the Collin County Elections Administrator and the City of Wylie on May 4, 2019, for the
purpose of electing the positions of two Council members (Place 1 and Place 3) of the Wylie
City Council,to hold office for a period of three years; Designating locations of polling places;
Designating filing deadlines; Ordering Notices of Election to be given as prescribed by law in
connection with such election. (S. Storm, City Secretary)
C. Consider, and act upon, Resolution No. 2019-03(R) of the City Council of the City of Wylie,
Collin, Dallas and Rockwall Counties, Texas, Appointing Election Officials for the General
Election on May 4, 2019, for the purpose of electing the positions of two Council members
(Place 1 and Place 3) of the Wylie City Council. (S. Storm, City Secretary)
D. Consider, and act upon,the award of bid#W2019-31-B for Wylie Fire Station 1 Remodel; to
Clayton Contracting Inc. in the amount of $55,834.32, and authorizing the City Manager to
execute any and all necessary documents. (G. Hayes, Purchasing Manager)
E. Consider, and place on file, City of Wylie Monthly Revenue and Expenditure Report for
December 31,2018. (M. Beard, Finance Director)
F. Consider,and place on file, City of Wylie Monthly Investment Report for December 31,2018.
(M. Beard, Finance Director)
G. Consider,and act upon, Ordinance No.2019-03 amending Ordinance No.2018-24 (2018-2019
Budget) for proposed budget amendments for fiscal year 2018-2019; providing for repealing,
savings and severability clauses; and providing an effective date of this ordinance. (M. Beard,
Finance Director)
REGULAR AGENDA
1. Consider,and act upon,accepting a donation to the City in the amount of$35,000.00 from the
Wylie Baseball Softball Association for park improvements at Community Park. (R. Diaz,
Parks and Recreation Director)
Executive Summary
The Wylie Baseball Softball Association(WBSA)would like to donate funds to the City to assist with park
improvements at Community Park.
January 22,2019 Wylie City Council Regular Meeting Agenda Page 3 of 4
2. Consider, and act upon,Ordinance No.2019-04 amending Ordinance No.2018-24(2018-2019
Budget) for proposed budget amendments for fiscal year 2018-2019; providing for repealing,
savings and severability clauses; and providing an effective date of this ordinance. (M. Beard,
Finance Director)
Executive Summary
Staff is recommending allocating funds in the amount of $60,000 from the Parkland Acquisition and
Improvement Fund (Central Zone) for infield improvements to the four baseball fields at Community Park.
The infield improvements will provide a safer playing surface and maintain a drier infield after rain events,
reducing the number of rainout games. The Wylie Baseball/Softball Association (WBSA) is proposing to
donate approximately$35,000 to the project. The net increase to the Parks A&I Fund budget is$25,000.
3. Consider, and place on file, the 2018 Wylie Economic Development Corporation Annual
Report. (S. Satterwhite, WEDC Director)
Executive Summary
As per the WEDC By-laws,each year by January 31',the WEDC must present to the Wylie City Council its
Annual Report. The Report is attached for review.
4. Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR)
for FY 2017-2018 after a presentation by the audit firm of Weaver L.L.P. (M. Beard, Finance
Director)
Executive Summary
The City Charter in Article VII,Municipal Finance, Section 13:Independent Audit,requires that at the end of
the fiscal year an independent audit be made of all accounts of the City by a certified public accountant. In
compliance with the City Charter,our outside auditor,Weaver,LLP has performed an audit as of September
30,2018.
EXECUTIVE SESSION
Recess into Closed Session in compliance with Section 551.001, et.seq. Texas Government Code, to wit:
§§Sec. 551.074.PERSONNEL MATTERS; CLOSED MEETING.
This chapter does not require a governmental body to conduct an open meeting:
(1) to deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal
of a public officer or employee; or
(2) to hear a complaint or charge against an officer or employee.
(b) Subsection(a)does not apply if the officer or employee who is the subject of the deliberation or hearing
requests a public hearing.
• City Manager
RECONVENE INTO OPEN SESSION
Take any action as a result from Executive Session.
READING OF ORDINANCES
Title and caption approved by Council as required by Wylie City Charter,Article III, Section 13-D.
January 22,2019 Wylie City Council Regular Meeting Agenda Page 4 of 4
ADJOURNMENT
If during the course of the meeting covered by this notice,the City Council should determine that a closed or executive meeting or session of the
City Council or a consultation with the attorney for the City should be held or is required,then such closed or executive meeting or session or
consultation with attorney as authorized by the Texas Open Meetings Act,Texas Government Code§551.001 et. seq.,will be held by the City
Council at the date,hour and place given in this notice as the City Council may conveniently meet in such closed or executive meeting or session
or consult with the attorney for the City concerning any and all subjects and for any and all purposes permitted by the Act,including,but not limited
to,the following sanctions and purposes:
Texas Government Code Section:
§551.071—Private consultation with an attorney for the City.
§551.072—Discussing purchase,exchange,lease or value of real property.
§551.074—Discussing personnel or to hear complaints against personnel.
§551.087—Discussing certain economic development matters.
§551.073—Discussing prospective gift or donation to the City.
§551.076—Discussing deployment of security personnel or devices or security audit.
CERTIFICATION
I certify that this Notice of Meeting was posted on January 18, 2019 at 5:00 p.m. as required by law in accordance
with Section 551.042 of the Texas Government Code and that the appropriate news media was contacted. As a
courtesy, this agenda is also posted on the City of Wylie website: www.wvlietexas.gov.
Stephanie Storm,City Secretary Date Notice Removed
Wylie City Council
WYL I
Minutes
Regular Meeting
January 8, 2019 —6:00 p.m.
Wylie Municipal Complex—Council Chambers
300 Country Club Road, Bldg. 100
Wylie, TX 75098
CALL TO ORDER
Announce the presence of a Quorum.
Mayor Eric Hogue called the meeting to order at 6:00 p.m. City Secretary Stephanie Storru took roll call
with the following City Council members present: Mayor pro teen Keith Stephens, Councilman Matthew
Porter, Councilwoman Candy Arrington, Councilman Timothy Wallis, and Councilman David Dahl.
Councilman Jeff Forrester was absent.
Staff present included: City Manager Mindy Manson; Police Chief Anthony Henderson; Development
Services Director Rena& 011ie; Communications Specialist Judy Truesdell; Parks and Recreation Director
Robert Diaz; Project Engineer Wes Lawson;Public Works Director Tim Porter; Finance Director Melissa
Beard; WEDC Assistant Director Jason Greiner; Fire Chief Brent Parker; City Secretary Stephanie Storru,
and various support staff.
INVOCATION& PLEDGE OF ALLEGIANCE
Mayor Hogue gave the invocation and City Manager Manson led the Pledge of Allegiance.
PRESENTATION
Wylie ISD P.O.L.I.C.E. Club has been recognized by Texas State's Texas School Safety Center's
Spotlight Program. This award recognizes individuals, schools and districts that foster education and
learning through safe and secure campuses. Quarterly recipients will be considered for their annual
overall awards presented at the Texas School Safety Conference in June 2019. Wylie ISD and Wylie PD
won for Student/Peer-Led Groups and Programs. Officer Michael Stewart and Officer Mike Hashimoto
run the program. Members of the Club were present.
CITIZENS COMMENTS ON NON-AGENDA ITEMS
Residents may address Council regarding an item that is not listed on the Agenda. Residents must fill out a non-
agenda form prior to the meeting in order to speak. Council requests that comments be limited to three (3) minutes.
In addition, Council is not allowed to converse, deliberate, or take action on any matter presented during citizen
participation.
Minutes January 8,2019
Wylie City Council
Page 1
No citizens were present wishing to address Council.
CONSENT AGENDA
All matters listed under the Consent Agenda are considered to be routine by the City Council and will be enacted by
one motion. There will not be separate discussion of these items. If discussion is desired, that item will be removed
from the Consent Agenda and will be considered separately.
A. Consider, and act upon, approval of the Minutes of December 11, 2018 Regular Meeting of
the Wylie City Council. (S. Storm, City Secretary)
B. Consider, and act upon, authorizing the City Manager to execute a sanitary sewer easement
and abandon an existing sanitary sewer easement on the Sanden International (USA), Inc.
property. (W. Lawson, Project Engineer)
C. Consider, and act upon, Ordinance No. 2019-01 to change the zoning from Commercial
Corridor (CC) to a Planned Development (PD-2018-01) to allow for a commercial retail use
with outside storage and outside display on a single tract of land consisting of 1.1 acres,
generally located west of the intersection of W.Alanis Lane and Alanis Drive.ZC 2018-09 (R.
011ie, Development Services Director)
D. Consider, and act upon, Ordinance No. 2019-02 to change the zoning from Agricultural
(AG/30) to Planned Development-Business Government (PD-2019-02-BG), property
generally located at the intersection of Lynda Lane and Forrest Ross Road. ZC2018-14 (R.
011ie, Development Services Director)
E. Consider, and place on file, the monthly Revenue and Expenditure Report for the Wylie
Economic Development Corporation as of November 30, 2018. (S. Satterwhite, WEDC
Director)
F. Consider, and place on file, City of Wylie Monthly Investment Report for November 30,
2018. (M. Beard, Finance Director)
G. Consider, and place on file, City of Wylie Monthly Revenue and Expenditure Report
November 30,2018. (M. Beard, Finance Director)
Councilman Porter requested that Consent Items B and E be removed from Consent and considered
individually. Consensus of the Council was to remove Items B and E from Consent and consider
individually.
Council Action
A motion was made by Councilman Dahl seconded by Councilwoman Arrington, to approve items A, C,
D, F, and G on the Consent Agenda as presented. A vote was taken and the motion passed 6-0 with
Councilman Forrester absent.
REGULAR AGENDA
B. Consider, and act upon, authorizing the City Manager to execute a sanitary sewer easement
and abandon an existing sanitary sewer easement on the Sanden International (USA), Inc.
property. (W. Lawson, Project Engineer)
Minutes January 8,2019
Wylie City Council
Page 2
Council Comments
Councilman Porter asked if there was a cost involved for the City for the relocation. Lawson replied there
was no cost to the City.
Council Action
A motion was made by Councilman Porter, seconded by Councilman Dahl, to approve Consent Item B.
A vote was taken and the motion passed 6-0 with Councilman Forrester absent.
E. Consider, and place on file, the monthly Revenue and Expenditure Report for the Wylie
Economic Development Corporation as of November 30, 2018. (S. Satterwhite, WEDC
Director)
Council Comments
Councilman Porter asked why a 90-day Perfoiivance Agreement extension was granted to Taylor & Sons
at the November 28 WEDC meeting when they only requested 60 days. Greiner replied that the board
granted the extension due to weather delays. Greiner replied that he would check on why 90 instead of 60
days were granted.
Councilman Porter asked what requirements were included in the Perfoiivance Agreement with Carrie
Elle, LLC at the November 28 meeting. Greiner replied that they are a small entrepreneur company in
Wylie. They requested assistance for a new piece of equipment that would help expand their operations.
The Perfoiivance Agreement was for $5,000 with $2,500 paid upon proof of purchase and installation,
and the second payment of $2,500 after the one-year anniversary. They are not allowed to sell the
equipment, they cannot not leave the property, and if they are no longer in business in 12 months they do
not receive the remaining $2,500. The Mayor clarified that a few years ago the EDC set money aside for
business retention of small entrepreneur local companies to help ensure they stay in business, not
necessarily to facilitate the creation of new jobs.
Porter asked whether when voting on the monthly reports, the Council is voting on what the EDC passed
for that month or are they only voting on the report itself; is Council's approval given at the budget
approval or each month when voting on the monthly reports. Manson replied that staff can bring
infoiivation back clarifying when an EDC item requires council approval and when it does not.
Council Action
A motion was made by Councilman Porter, seconded by Councilman Wallis, to table Consent Item E to
adopt the November expenditure report from the EDC until additional infoiivation is brought back by
staff. A vote was taken and the motion failed 3-3 with Councilman Dahl, Councilwoman Arrington, and
Mayor pro tem Stephens voting against, and Councilman Forrester absent. No action was taken on the
item.
1. Consider, and act upon, Resolution No. 2019-01(R) establishing a public newspaper of
general circulation to be the "Official Newspaper" for the City of Wylie. (S. Storm. City
Secretary)
Minutes January 8,2019
Wylie City Council
Page 3
Staff Comments
City Secretary Stoiiu addressed Council stating in accordance with Texas Local Government Code, the
City is required to establish an official newspaper annually. Staff has contacted the Wylie News and the
Dallas Morning News to obtain pricing for the current year.
Council Action
A motion was made by Mayor pro tern Stephens, seconded by Councilman Wallis, to approve Resolution
No. 2019-01(R) establishing The Wylie News as the official newspaper for the City of Wylie. A vote was
taken and the motion passed 6-0 with Councilman Forrester absent.
READING OF ORDINANCES
Title and caption approved by Council as required by Wylie City Charter,Article III, Section 13-D.
City Secretary Stoiiu read the caption to Ordinance Nos. 2019-01 and 2019-02 into the official record.
Mayor Hogue convened into work session at 6:28 p.m.
WORK SESSION
Take any action as a result from Executive Session.
• Discuss and provide direction for a future City Council Strategic Planning Retreat. (M.
Manson, City Manager)
Council gave staff direction to post an agenda for a City Council Strategic Planning Retreat for January
12, 2019 and if Councilman Forrester is available January 14, cancel the January 12 meeting and post an
agenda for January 14, 2019.
RECONVENE INTO REGULAR SESSION
Mayor Hogue reconvened into regular session at 6:47 p.m.
ADJOURNMENT
A motion was made by Mayor pro tern Stephens, seconded by Councilman Porter, to adjourn the meeting
at 6:48 p.m. A vote was taken and the motion passed 6-0 with Councilman Forrester absent.
Eric Hogue,Mayor
ATTEST:
Stephanie Storm, City Secretary
Minutes January 8,2019
Wylie City Council
Page 4
Wylie City Council
WYL I
Minutes
Special Called Meeting
January 14, 2019—6:00 p.m.
Wylie Municipal Complex—Council Chambers
300 Country Club Road, Bldg. 100
Wylie, TX 75098
CALL TO ORDER
Announce the presence of a Quorum.
Mayor Eric Hogue called the meeting to order at 6:00 p.m. The following City Council members were
present: Mayor pro teen Keith Stephens, Councilman Matthew Porter, Councilman Jeff Forrester,
Councilwoman Candy Arrington, Councilman Timothy T. Wallis (6:34), and Councilman David Dahl.
Staff present included: City Manager Mindy Manson; Assistant City Manager Chris Holsted; Police Chief
Anthony Henderson; Human Resources Director Lety Yanez; Library Director Rachel Orozco;
Development Services Director Rena& 011ie; Chief Building Official Bret McCullough; Public
Infoiivation Officer Craig Kelly; Parks and Recreation Director Robert Diaz; Public Works Director Tim
Porter; Finance Director Melissa Beard; Fire Chief Brent Parker; Assistant Fire Chief Brandon Blythe;
and City Secretary Stephanie Stoiiu.
INVOCATION& PLEDGE OF ALLEGIANCE
Mayor pro teen Keith Stephens gave the invocation and Councilman Dahl led the Pledge of Allegiance.
Mayor Hogue convened into work session at 6:04 p.m.
WORK SESSION
• Discuss regarding Strategic Planning and Goal Setting. (M. Manson, City Manager)
Mayor Hogue reviewed the current Mission/Vision/Values for the City and asked if any changes needed
to be made. The direction from Council was no changes need to be made. City Manager Manson and
Mayor Hogue reviewed the Strategic Planning Goals for the City. Hogue asked if any changes need to
made. The direction from Council was no changes need to be made.
Manson stated staff was requesting Council direction on what the revenue and expenditure assumptions
should be so that Staff can generate documents to assist with developing a five-year Strategic Plan.
Councilman Wallis joined the work session at 6:34.
Minutes January 14,2019
Wylie City Council
Page 1
Following Council input and discussion, Manson recommended staff take the current level of service,
expenditures, and staffing, and project out five years with the current tax rate and assumptions to see what
tax rate would be necessary to support that level of service. From there, the items that need to be added
over the years such as equipment, staff, etc. can be added. Council gave direction for staff to bring back
the updated infoiivation and maintain a 30% fund balance to assist Council with developing the Strategic
Plan.
Mayor Hogue reported Council will meet after the regular City Council meetings in the upcoming months
to develop the Strategic Plan.
ADJOURNMENT
A motion was made by Councilman Forrester, seconded by Councilman Dahl, to adjourn the meeting at
9:18 p.m. A vote was taken and the motion passed 7-0.
Eric Hogue,Mayor
ATTEST:
Stephanie Storm, City Secretary
Minutes January 14,2019
Wylie City Council
Page 2
A,ni JI L;a
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: B
Department: City Secretary (City Secretary's Use Only)
Prepared By: City Secretary Account Code:
Date Prepared: January 7, 2019 Exhibits: Resolution,Notice, & Calendar
Subject
Consider, and act upon, Resolution No. 2019-02(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall
Counties, Texas, ordering the General Election to be administered by the Collin County Elections Administrator and the
City of Wylie on May 4, 2019, for the purpose of electing the positions of two Council members (Place 1 and Place 3) of
the Wylie City Council, to hold office for a period of three years; Designating locations of polling places; Designating
filing deadlines; Ordering Notices of Election to be given as prescribed by law in connection with such election.
Recommendation
A motion to approve, Resolution No. 2019-02(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall
Counties, Texas, ordering the General Election to be administered by the Collin County Elections Administrator and the
City of Wylie on May 4, 2019, for the purpose of electing the positions of two Council members (Place 1 and Place 3) of
the Wylie City Council, to hold office for a period of three years; Designating locations of polling places; Designating
filing deadlines; Ordering Notices of Election to be given as prescribed by law in connection with such election.
Discussion
The offices of two City Council members, Places 1 and 3, will expire in May 2019. By the proposed Resolution, the City
Council will order a General Election to be held on May 4, 2019. There will be one election for two Council seats, Place
1 and Place 3, for the Wylie City Council positions appearing on one ballot.
This Resolution stipulates the polling places where qualified voters can cast ballots for the election. It also outlines the
early voting by personal appearance locations and deadlines for filing. Early voting by personal appearance shall be
available at the main locations: Collin County Elections Administration, 2010 Redbud Blvd#102, McKinney, Texas (for
voters in Collin County), and the Wylie Municipal Complex (Smith Public Library), 300 Country Club Road, Building
300, Wylie, Texas (for all Wylie voters) beginning on Monday, April 22, 2019 through Tuesday, April 30, 2019.
Extended hours are stipulated in the Resolution and notice.
Applications for a ballot by mail for Collin County voters shall be requested from and mailed to Collin County Elections
Administration Office, Attn: Elections Administrator, 2010 Redbud Blvd. #102, McKinney, Texas 75069. Applications
for a ballot by mail for Dallas and Rockwall County voters shall be requested from and mailed to City of Wylie, Attn:
Stephanie Stoiiu, 300 Country Club Road, Bldg. 100, Wylie, Texas 75098. Applications for ballots by mail must be
received no later than the close of business on April 23, 2019.
Page 1 of 1
Page 2 of 2
This Resolution and Notice of Election will be posted and published in accordance with the Texas Election Code. The
Election Day voting will be held at the Smith Public Library. The Notice of Election and 2019 Election Calendar are
attached for your review.
The election costs will be shared between three entities: City of Wylie, Wylie Independent School District, and Collin
College. A joint agreement will be considered at a future City Council meeting.
RESOLUTION NO. 2019-02(R)
RESOLUCION NO. 2019-02(R)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE,
COLLIN,DALLAS AND ROCKWALL COUNTIES,TEXAS,ORDERING
THE GENERAL ELECTION TO BE ADMINISTERED BY THE COLLIN
COUNTY ELECTIONS ADMINISTRATOR AND THE CITY OF WYLIE
ON MAY 4,2019,FOR THE PURPOSE OF ELECTING THE POSITIONS
OF TWO COUNCIL MEMBERS (PLACE 1 AND PLACE 3) OF THE
WYLIE CITY COUNCIL, TO HOLD OFFICE FOR A PERIOD OF
THREE YEARS;DESIGNATING LOCATIONS OF POLLING PLACES;
DESIGNATING FILING DEADLINES; ORDERING NOTICES OF
ELECTION TO BE GIVEN AS PRESCRIBED BY LAW IN
CONNECTION WITH SUCH ELECTION.
UNA RESOLUCION DEL CONCILIO DE LA CIUDAD DE WYLIE,
CONDADOS DE COLLIN,DALLAS YROCKWALL, TEXAS, ORDENANDO
LA ELECCION GENERAL QUE SERA ADMINISTRADA POR EL
ADMINISTRADOR DE ELECCIONES DEL CONDADO DE COLLIN YLA
CIUDAD DE WYLIE EL DIA 4 DE MAYO,2019, CON EL PROPOSITO DE
ELEJIR LA POSICION DE DOS MIEMBROS PARA EL CONCILIO
(L UGAR 1 YL UGAR 3)DEL CONCILIO DE LA CIUDAD DE WYLIE PARA
MANTENER EL PUESTO POR UN PERIOD°DE TRESANOS;DESIGNAR
LOCALES PARA LOS CENTROS ELECTORALES;DESIGNAR FECHA DE
TERMINACION PARA REGISTRACION; ORDENAR QUE SE DEN
NOTIFICACIONES DE ELECCION COMO PRESCRITO POR LA LEY EN
CONEXION CON TAL ELECCION; Y DESIGNANDO JUECES DE
ELECCION.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF WYLIE, TEXAS, THAT:
AHORA,POR LO TANTO,SEA RESUELTO POR EL CONCILIO DE LA CIUDAD DE
WYLIE, TEXAS, QUE:
SECTION 1: An election is hereby ordered to be held on Saturday, May 4, 2019, for the
purpose of electing two Council members to fill the following expiring terms on the Wylie City
Council: Place 1 and Place 3.
SECCION1: Una eleccion es por el presente ordenada el Sabado, 4 de Mayo, 2019, con el
proposito de elegir a dos miembros del Concilio para llenar los plazos expirados de la Ciudad de
Wylie: Lugar 1 y el Lugar 3 del Concilio.
SECTION 2: The entire City shall constitute one election precinct for this election and the
Resolution No.2019-02(R) Page 1 of 4
Ordering May 4,2019 General Election
682486
Smith Public Library, 300 Country Club Road,Bldg. 300,Wylie Texas, is hereby designated as the
polling place. The election officers and maximum number of clerks for said polling place shall be
determined and appointed in accordance with the provisions of the Contract for election
administration services.
SECCION2: La ciudad entera constituira un precinto de eleccion para esta eleccion en la
biblioteca publica de Wylie (Smith Public Library), 300 Country Club Road, Edifcio 300, Wylie
Texas, es designado el lugar de votacion. Los oficiales de la eleccion y el numbro maximo de
encargados de dicho lugar de votacion seran determinados y nombrados de conformidad con to
dispuesto en el Contrato.
Polling Place
Smith Public Library
300 Country Club Road, Bldg. 300
Wylie, Texas 75098
Election polls shall be open from 7:00 a.m. until 7:00 p.m. on the date of the election.
Los centros electorates estaran abiertos de las 7:00 a.m. a las 7:00 p.m. el dia de la eleccion.
SECTION 3: Early voting by personal appearance shall be available at the Smith Public
Library,300 Country Club Road,Bldg.300,Wylie,Texas 75098. Collin County voters may vote at
any of the additional voting locations open under full contract services with the Collin County
Elections Administration.
Early voting will begin on Monday,April 22,2019 and continue through Tuesday,April 30,
2019 during the normal working hours of 8:00 a.m. to 5:00 p.m. with extended voting hours on
Thursday,April 25, 2019 from 8:00 a.m. to 7 p.m.; Saturday,April 27, 2019 from 8:00 a.m. to 5:00
p.m.; and Monday, April 29, 2019 and Tuesday, April 30, 2019 from 7:00 a.m. to 7:00 p.m. For
Collin County voters,applications for ballot by mail shall be requested from and mailed to the Collin
County Elections Administration,Atm: Bruce Sherbet,2010 Redbud Blvd#102,McKinney,Texas
75069 or bsherbet@collincountytx.gov. For Dallas County and Rockwall County voters,
applications for ballot by mail shall be requested from and mailed to the City of Wylie, Attn:
Stephanie Storm, 300 Country Club Road, Bldg. 100, Wylie, Texas 75098 or
stephanie.storm@wylietexas.gov. Applications for ballots by mail must be received no later than the
close of business on April 23, 2019.
SECCION 3: Votacion temprana por apariencia personal seth disponible en el Centro
Municipal de la Ciudad de Wylie(Biblioteca), 300 Country Club Road, Edificio 300, Wylie, Texas.
Los votantes del Condado Collin pueden votar en cualquiera de los lugares adicionales de votacion
abiertos en virtud de los servicios contratados con la Administracion de Elecciones del Condado de
Collin.
Resolution No. 2019-02(R) Page 2 of 4
Ordering May 4, 2019 General Election
682486
Votacion temprana empezara el Lunes, 22 de Abril, 2019 y continuara hasta el Martes, 30 de
Abril, 2019, durante las horas de trabajo normales de 8:00 a.m. a 5:00 p.m. con horas prolongadas
Jueves 25 de Abril, 2019 de 8:00 a.m. a 7:00 p.m.; el Sabado, 27 de Abril, 2019, de 8:00 a.m. a 5:00
p.m.; el Lunes, 29 de Abril, 2019 y Martes, 30 de Abril, 2019 de 7:00 a.m. a 7:00 p.m. Para votantes
del condado de Collin, las solicitudes para boletos de votacion por correo deben ser pedidas y
enviadas por correo a Collin County Elections Administration, Attn:Bruce Sherbet, 2010 Redbud
Blvd#102, McKinney, Texas 75069 bsherbet(ci),collincountytx.gov. Para votantes de los condados de
Dallas y Rockwall, las solicitudes para boletos de votacion por correo deben ser pedidas y enviadas
por correo a City of Wylie,Attn: Stephanie Storm, 300 Country Club Road, Bldg. 100, Wylie, Texas
75098 stephanie.storm(ci),wylietexas.gov. Solicitudes para boletos de votacion por correo deben ser
recibidas a no mas tardar para el cierre del dia de negocio el 23 de Abril, 2019.
SECTION 4: Candidates must file for a specific place and adhere to the filing deadlines
accordingly. Candidate Packets are available in the City Secretary's Office. The candidate filing
periods for the General Election for Council seats, Place 1 and Place 3 are as follows:
SECCION 4: Candidatos deben registrarse para un lugar especifico y adherirse
consiguientemente a la fecha final de registracion.Paquetes para candidato estan disponibles en la
Oficina de la Secretaria de la Ciudad. Los periodos para registracion del candidato para la
Eleccion General para los Lugares del Concilio 1 y 3 son los siguientes:
General Election Filing Council Seats Places 1 and 3
Registracion para la Eleccion General de los Lugares de Concilios 1 y 3
Beginning: January 16, 2019 at 8:00 a.m.
Ending: February 15, 2019 at 5:00 p.m.
Empezando: 16 de Enero, 2019 a las 8:00 a.m.
Terminando:15 de Febrero, 2019 a las 5:00 p.m.
Candidates must file in the City Secretary's Office located at 300 Country Club
Road, Building 100, Wylie, Texas 75098.
Candidatos deben archivar sus paquetes en la Oficina de la Secretaria de la
Ciudad localizada en 300 Country Club Road,Edificio 100, Wylie, Texas 75098.
SECTION 5: Direct Record Electronic (DRE) voting machines shall be used in this election for
early voting by personal appearance and Election Day voting for Collin County Voters. Paper ballots
shall be used for Dallas and Rockwall County voters and for all early voting by mail ballots.
SECCION 5:Maquinas electronicas de registracion directa para votacion seran
utilizadas en esta eleccion para votacion temprana en persona y para votacion el dia de la
eleccion para votantes del condado Collin. Boletos de papel seran utilizados para votacion
temprana por correo para votantes de los condados de Dallas y Rockwall.
Resolution No.2019-02(R) Page 3 of 4
Ordering May 4,2019 General Election
682486
SECTION 6: The City Secretary is hereby authorized and directed to publish and/or post, in the
time and manner prescribed by law, all notices required to be so published and/or posted in
connection with the conduct of this election. The election,including providing notice of the election,
shall be conducted in accordance with the Texas Election Code and other applicable law, and all
resident qualified and registered voters of the City shall be eligible to vote at the election.
SECCION 6: La Secretaria de la Ciudad esta por el presente autorizada y dirigida a
publican y/o anunciar la horay mannea prescrita por la ley, todas las notificaciones requeridas que
sean publicadas y/o anunciadas en conexion con la conducta de esta eleccion. La eleccion,
incluyendo dar aviso de la eleccion, deben ser conducidas de acuerdo con el Codigo de Eleccion de
Texas y otras leyes aplicables,y todo residente calificado y votantes registrados de la Ciudad debe
ser elegible para votar en la eleccion.
SECTION 7: The Mayor and the City Secretary of the City, in consultation with the City
Attorney,are hereby authorized and directed to take any and all actions necessary to comply with the
provisions of the Texas Election Code and any other state or federal law in carrying out and
conducting the election, whether or not expressly authorized herein.
SECCION 7: El Alcalde y la Secretaria de la Ciudad, en consulta con el abogado de la
Ciudad, por el presente estan autorizados y dinigidos a tomar cualquier y toda accion necesaria
para estar en conformidad con las provisioner del Codigo de Eleccion de Texas y cualquier otra ley
del estado o federal papa llevan acabo y conducir la eleccion, aunque sea o no sea expresamente
autorizado en esto.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Collin,
Dallas, and Rockwall Counties, Texas, on this the 22nd day of January, 2019.
DEBIDAMENTE PASADO Y APROBADO por el Concilio de la Ciudad de Wylie,
Condados de Collin, Dallas y Rockwall, Texas, este dia 22 de Eneno, 2019.
Eric Hogue, Mayor
ATTEST:
Stephanie Storm, City Secretary
Resolution No.2019-02(R) Page 4 of 4
Ordering May 4,2019 General Election
682486
NOTICE OF GENERAL ELECTION
AVISO DE ELECCION GENERAL
To the registered voters of the City of Wylie,Texas:(A los votantes registrados de la Ciudad de Wylie,Texas)
Notice is hereby given that the City of Wylie,Collin,Rockwall and Dallas Counties,Texas,has ordered a General Election to be held on May 4,2019 for
the purpose of electing Council members for Places 1 and 3. The polling place listed below will be open from 7:00 a.m.to 7:00 p.m.on May 4,2019.
Se da aviso por la presente que la Ciudad de Wylie,Condado de Collin,Rockwall y Dallas,Estado de Texas,ha ordenado una Election General que se
llevara a mho el 4 de Mayo,2019 con el proposito de elegir a dos miembros del Concilio de la Ciudad de Wylie para el Lugar 1 y el Lugar 3. Los
centros electorales apuntados abajo estaran abiertos de 7:00 a.m.-7:00 p.m.el 4 de Mayo,2019.
CANDIDATE FILING SCHEDULE
HORARIO PARA LA CLASIFICACION DEL CANDIDATO
General Election Filing for Council Members for Places 1 and 3
Expediente de la election general para Miembros del Concilio para los Puestos 1 y 3
January 16,2019 at 8:00 a.m.—February 15,2019 at 5:00 p.m.
Empezando el 16 de Enero,2019 a las 8:00 a.m.hasta las 5:00 p.m.el 15 de Febrero,2019
LOCATIONS OF POLLING PLACES(LOCALES DE LOS CENTROS ELECTORALES)
Smith Public Library
300 Country Club Road,Building 300
Wylie,Texas 75098
EARLY VOTING BY PERSONAL APPEARANCE WILL BE CONDUCTED AT THE FOLLOWING LOCATIONS:
(VOTACION TEMPRANA POR APARIENCIA PERSONAL SE CONDUCIRA EN LOS PROXIMOS LOCALES:)
Main Early Voting location-Collin County Voters: Early Voting-All Wylie Voters(Dallas,
Collin County Elections Administration Office Rockwall,Collin)
2010 Redbud Blvd.#102 Smith Public Library
McKinney,Texas 75069 300 Country Club Road,Bldg.300
Wylie,Texas 75098
Local principal de votacion temprana-votantes: Local para votacion temprana-todos los votantes:
del Condado de Collin de Wylie(Dallas,Rockwall,Collin)
Administracion de elecciones del Condado de Collin Smith Public Library
2010 Redbud Blvd.#102 300 Country Club Drive,Bldg.300
McKinney,Texas 75069 Wylie,Texas 75098
Collin County voters may vote at any of the additional Early Voting locations open under full contract services with the Collin County
Elections Administration.
Los votantes del Condado Collin pueden votar en cualquiera de los lugares adicionales de votacion abiertos en virtud de los
servicios contratados con la Administracion de Elecciones del Condado de Collin.
You may vote beginning on Monday,April 22,2019 and continuing through Tuesday,April 30,2019 during the normal working hours of 8:00 a.m.to
5:00 p.m.with extended voting hours on Thursday,April 25,2019 from 8:00 a.m.to 7 p.m, Saturday,April 27,2019 from 8:00 a.m.to 5:00 p.m.,
Monday,April 29,2019 and Tuesday,April 30,2019 from 7:00 a.m.to 7:00 p.m.
(Usted puede votar empezando el Lunes,22 de Abril,2019 continuando hasta el Martes, 30 de Abril,2019 durante las horas de trabajo normales de
8:00 a.m.a 5:00 p.m.con horas prolongadas Jueves 25 de Abril,2019 de 8:00 a.m.a 7:00 p.m.,el Sabado,27 de Abril,2019,de 8:00 a.m.a 5:00 p.m.,
el Lunes,29 de April,2019 y Martes,30 de Abril,2019 de 7:00 a.m.a 7:00 p.m.
Applications for ballot by mail shall be mailed to:
(Solicitudes para boletos de votacion por correo deben ser enviadas a)
For Collin County voters For Dallas County and Rockwall County voters
Collin County Elections Administration City of Wylie
Attn:Bruce Sherbet Attn:Stephanie Storm
2010 Redbud Blvd.#102 300 Country Club Road,Bldg.100
McKinney,Texas 75069 Wylie,Texas 75098
bsherbet(acollincountytx.gov stephanie.storm(a)wylietexas.gov
Applications for ballots by mail must be received no later than the close of business on April 23,2019.
(Las solicitudes para boletos de votacion por correo deben ser recibidas a no mas tardar para el cierre del dia de negocio el 23 de Abril,2019.)
Issued this the 22nd day of January,2019 by the Wylie City Council.
(Publicado este 22 de Enero,2019 por el Concilio de la Ciudad de Wylie)
Signature of Presiding Officer(Oficial que)
Notice of General Election for May 4, 2019
Election Calendar
For a City's General Election on
May 4, 2019
This calendar indicates the dates for actions necessary in a general election of city officers to be held on May 4,2019.
It includes all major actions for which the Election Code prescribes a specific date or deadline for performance,but it does
not include all actions(e.g.,preparation of ballot boxes and other election equipment and of sets of precinct election forms)
for which the beginning date for performance can vary from one city to another depending on local factors. Each city
secretary should use the chart in M §9.02 of the Texas Municipal Election Law Manual together with this calendar to fill in
those dates on the city secretary's personal election calendar created in accordance with local conditions[see M§9.03]. The
city secretary's personal calendar should also reflect dates that the city secretary prefers in place of the discretionary dates
recommended in this calendar.
Column 5 indicates the time interval between the date of the action and election day. For example,the notation 50th in
the entry for March 15 means that the day for beginning mandatory office hours is the 50th day before election day; the
notation"+10"in the entry for May 14 means that the last day for the presiding judge of the early voting ballot board to mail
to voters notices of rejected mail ballots is the 10th day after election day.
When there is a statutory provision prescribing the last day for the performance of an act,the number in Column 5
reflects that day. If the statutory day must be moved because of a Saturday,Sunday,or state or national holiday,the resulting
date is designated in Columns 1 and 2,and Column 5 indicates,in parentheses and italics,the actual number of days measured
from election day.
In preparing a personal calendar, the city secretary should remember the rule in EC §1.006 that if the last day for
performance of an action falls on a Saturday,Sunday,or a state or national holiday,the deadline date is usually extended to
the next regular business day whether the day is a city holiday or not[see M§2.16(a)]. When a deadline is extended for this
reason,the extended date is used for determining other dates that are calculated in relation to the event of the extended date.
Exceptions are noted in this calendar.
Major steps are in ALL CAPS. Steps for early voting are in ITALICS.
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Mon LAST DAY to begin posting on bulletin board the City Secretary 11.05(f) 138`h
Dec 17 notice of the dates of the filing period for the
general election. (30 days before first day to file
application for a place on the ballot). SOS has
ruled that notice must contain location where
applications will be received.
Tues First day voters may submit an application for a City Secretary 16.51 123rd
Jan 1 ballot by mail(ABBM), for an Annual ABBM, or for
a Federal Postcard Application (FPCA).
Wed Obtain a supply of the following forms:candidate's City Secretary 7.11 *122nd
Jan 2 application for place on ballot; appointment of et seq.
campaign treasurer (candidate and specific- 18.10
purpose committee); report of contributions and
expenditures (candidate-officeholder and specific-
purpose committee);application for mail ballot,and
a set of administrative forms if ordered from a
supply house. (Set up schedule for ordering
precinct sets and other forms if they are to be
ordered later.)
Jan 2-25 Review recommendation for following steps listed City Secretary and 9.02 *122nd
in M §9.02 for possible needed or desired action: City Council thru
*99m
Steps 1 through 5 (revising election precincts;
designating polling places; changing method of
voting if equipment is available but not adopted for
use or if acquisition of equipment by city is desired);
Step 12(establishing or changing terms of election
judges).
*An asterisk in Column 5 indicates the time stated is not required by statute.
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ELECTION LAW MANUAL 2019
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Date Action Whom Taken Ref.§ Column 5
Tue Last day for timely filing of semi-annual report of City 18.05 Jan 15
Jan 15 contributions and expenditures. Secretary
GENERAL ELECTION
Wed
Jan 16 FIRST DAY FOR FILING APPLICATION for place City 11.05 108th
on ballot. This is the 30th day before filing deadline. Secretary
Jan 16 FIRST DAY FOR FILING DECLARATION OF City 11.10 108th
WRITE-IN CANDIDACY. Secretary
Mon Recommended period for CALLING ELECTION Mayor[1' 10.02 *103rd
Jan 21- AND POSTING NOTICE OF ELECTION on bulletin 10.03 thru
Feb 15 board. 10.04 78th
10.12
Mon LAST DAY for small city in small county to provide City 7.07(d),(e), (f) 90th
Feb 4 secretary of state notice of intent to use exception Secretary (89m)
to accessibility requirements orshow undue burden,
if required. 90th day is on Sun. This action is
extended to Mon, Feb 4 (89th day).
Tue Remove candidate's name from ballot if the City 11.25(a) 81st
Feb 12 candidate dies on or before Feb 12(day before the Secretary
2nd day before filing deadline, in other words,the 3rd
day before the filing deadline).
Fri GENERAL ELECTION
Fri
Feb 15 STATUTORY LAST DAY FOR ORDERING Mayor 10.04 78th
ELECTION.[21
Feb 15 LAST DAY FOR FILING APPLICATION FOR City 11.05(a) 78th
PLACE ON BALLOT (must be received by 5 Secretary 11.06
p.m.). City Secretary's office should stay open
until 5 p.m.
Feb 15 Recommended LAST DAY FOR NOTICE City Council 3.07 *78th
DESIGNATING ELECTION PRECINCTS AND
POLLING PLACES.
Mon Feb 18 Recommended beginning date for preliminary work City 4 08 *75th
on appointment of election judges. Secretary
Feb 18 Recommended last day to POST 72 HOUR City 8.06 *75th
NOTICE OF DRAWING for order of names on Secretary
ballot. Must be posted at least 72 hours preceding
the time of the drawing.
NOTE: Feb 18 is Presidents' Day, a state holiday.
If the city is open for business,these recommended
actions may be taken.
Tue LAST DAY FOR A WRITE-IN CANDIDATE to City 11.10 74th
Feb 19 declare candidacy in the GENERAL election. Secretary
Wed If no candidate has an opponent in an election City
Feb 20 considered to be a separate election, deliver the Secretary 10.23 73rd
certification of unopposed candidates to the city
council.
*An asterisk in Column 5 indicates the time stated is not required by statute.
viii
2019 MAY 2019 ELECTION CALENDAR
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Thur Recommended period to CONDUCT DRAWING City 8.06 *72nd
Feb FOR ORDER OF NAMES ON BALLOT. Prepare Secretary thru
21-25 ballot format and send it to printer. *68th
Fri LAST DAY for a ballot candidate in general City 8.05(b) 71st
Feb 22 election to withdraw and have name omitted Secretary 11.22(b)
from the ballot (withdrawal request must be
received by 5 p.m.). See M §11.22(f) for an
exception applicable to untimely withdrawal.
Feb 22 LAST DAY for a write-in candidate to withdraw in City 11.22(b) 71st
general election and have name omitted from Secretary
write-in list. The statute does not state a time, but
the SOS considers 5 p.m. the deadline.
Feb 22 LAST DAY that a declaration of ineligibility City 11.23 715t
causes omission of candidate's name from ballot Secretary 11.24
in the general election. City secretary's office
should stay open until 5 p.m.
Sat LAST DAY to order a SPECIAL ELECTION to fill a City Council 13.06 70th
Feb 23 vacancy so that the filing deadline will be the 62nd City
day before election day. This date remains on Sat Secretary
because it is not the last day to order a special
election.
Mon If a SPECIAL ELECTION to fill a vacancy is held City 13.06 62nd
Mar 4 togetherwith the general election,and the SPECIAL Secretary (61st)
ELECTION was ordered on or before the 70th day
before the election,this is the LAST DAY to file an
application for a place on the ballot and the
LAST DAY to file a declaration of write-in
candidacy in the SPECIAL ELECTION.
62nd day is on Sunday. This action is extended to
Mon, Mar 4,the 61st day.
Tue LAST DAY TO DELIVER NOTICE OF THE City Council 10.16 60th
Mar 5 ELECTION TO THE COUNTY CLERK AND (City Secretary)
VOTER REGISTRAR of each county in which the
election will be held.
Mar 5 First day of the period Texas Ethics Commission will City Secretary/Texas 18.01 60th
defer investigation until after election(or runoff)if an Ethics Commission
allegation is filed.
Mar 5 Recommended day to contact the county clerk or City Secretary 16.523 *60th
elections administratorconcerning availability of the
initial list of voters who have submitted annual
applications for ballot by mail(ABBM).
Fri Extended deadline to file for a place on the ballot in City 11.05 57th
Mar 8 a city office having a 4-year term if no one has filed Secretary
by 5 p.m. on Feb 15 (must be received by 5 p.m.).
*An asterisk in Column 5 indicates the time stated is not required by statute.
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ELECTION LAW MANUAL 2019
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Fri If a SPECIAL ELECTION to fill a vacancy is held City 8.05(b) 57th
Mar 8 togetherwith the general election,and the SPECIAL Secretary 11.22
ELECTION was called on or before the 70th day 11.24
before the election this is the:
1. LAST DAY for a candidate in the special
election to withdraw(withdrawal request must
be received by 5 p.m.); and
2. LAST DAY that a declaration of ineligibility;
causes omission of candidate's name from the
ballot.
NOTE: See M§11.22(f)for exception applicable to
untimely withdrawal.
Mon Recommended period forAPPOINTING ELECTION City Councilo1 4.03 *54th
Mar 11- JUDGES.2' (Schedule forfirst council meeting after 4.04 thru
22 period if no meeting during period.) See M §10.15 4.05(b) *43rd
on giving notice to election judges of their duties.
Thur RECOMMENDED DATE TO PRINT BALLOTS City 8.16 *51st
Mar 14 which have been prepared earlier. Secretary
Fri Beginning date of period for mandatory office hours. City 2.15 50th
Mar 15 City Secretary must keep office open for at least 3 Secretary
hours a day during regular office hours on regular
business days.
Tue Last day to order a SPECIAL ELECTION to fill a City 13.06 46th
Mar 19 vacancy unless a law outside the EC provides for an Secretary
earlier date.
Mar 19 Last day for a challenge of a candidate application City 11.07(d) 46th
if the first ballots by mail are placed in the mail on Secretary
Mar 20.
Wed FIRST DAY TO MAIL EARLY VOTING BALLOTS, City 16.57 45th
Mar 20 IF AVAILABLE. In addition, this day is the Secretary
DEADLINE for mailing ballots to FPCA voters and
other voters who are eligible for early voting
because they are voting from outside the United
States. If it is not possible to mail these ballots by
this deadline, the city secretary must notify the
secretary of state within 24 hours of knowing the
deadline will not be met.
NOTE: The roster of persons mailed ballots is not
available to the public until the first business day
after election day[See M§16.56(g)].
Mon If a SPECIAL ELECTION to fill a vacancy is held City Council 13.06(a)(2) 40th
Mar 25 togetherwith the general election,and the SPECIAL
ELECTION was ordered after the 70th day before
the election, this is the LAST DAY For filing an
application for a place on the ballot or file a
declaration of write-in candidacy in the SPECIAL
ELECTION.
*An asterisk in Column 5 indicates the time stated is not required by statute.
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2019 MAY 2019 ELECTION CALENDAR
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Sat LAST DAY for a candidate in a SPECIAL City 11.22(b) 35th
Mar 30 ELECTION with a filing deadline of the 40th day,to Secretary 11.24(b)
withdraw or be declared ineligible and have name
omitted from the ballot.The 35th day is Sat,Mar 30.
EC §1.006 does not apply to this deadline,and this
deadline is not moved.
NOTE: See M §1 1.22(f)for exception applicable
to untimely withdrawal.
Thur Due date for filing first report of campaign City 18.06 30th
Apr 4 contributions and expenditures by opposed Secretary
candidates and specific-purpose committees
supporting or opposing opposed candidates by 5
p.m. or midnight if filed electronically. City
secretary's office should stay open until 5 p.m.
Apr4 Last day for submitting voter registration application Registrar 6.23(g) 30th
in time to vote at the election or for requesting 6.25(b)
transfer of registration in time to vote in new precinct
not in the same county and territory.
Apr 4- PERIOD FOR PUBLISHING NOTICE OF Mayor[11 10.12 30th
24 ELECTION. Must be published at least once in a 20.04 thru
newspaper during this period. 10th
Apr 4 Minimum 10th day to begin posting continuous notice City 16.72 30th
if signature verification committee meets Apr 14. Secretary
Apr 4 Recommended last day to notify presiding judges of Mayor 10.15 *30th
duty to hold election.
Apr 4 Recommended last day to request voter registrar to City 6.32(d) *30th
prepare lists of registered voters and furnish Secretary 6.35
statement of residence forms to be used in 7.42
conducting the election.
Apr 4 Recommended day to begin posting the Notice of City 9.221(d) *30th
Voting Order Priority for voters with mobility issues Secretary
on the city's website if the city maintains one.
Fri Recommended last day to request waiver of partial City 9.45 *22nd
Apr 12 manual recount of electronically counted ballots if Secretary
the secretary of state has not already issued a
waiver.
Apr 12-25 Possible period for posting notice amending notice City 16.22(k) 22"
of branch early voting polling places. Secretary thru
9th
Sat LAST DAY for POSTING NOTICE OF ELECTION City 10.12(c) 21st
Apr 13 on bulletin board for posting notices of city council Secretary[1]
(Apr 12 meetings. The 21st day is on Sat. Technically,the
Recom- notice can be delayed until Mon, Apr 15, but it is
mended) better practice to post no later than Fri, Apr 12,
which is the 22'day before the election.
Sun First day a signature verification committee may City 16.72 20th
Apr 14 begin work. Secretary
*An asterisk in Column 5 indicates the time stated is not required by statute.
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ELECTION LAW MANUAL 2019
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Date Action Whom Taken Ref.§ Column 5
Mon Last day for unregistered applicant to submit a City 17.02(a) 20'
Apr 15 federal postcard application and be eligible to vote Secretary &(d) (19th)
a full ballot.. (The 20th day before the election is
Sun,Apr 14. The deadline is extended so that if the
application is placed in the mail by Mon, Apr 15, it
is timely.)
Tue Recommended last day for publication of notice of City 7.38(d) 18th
Apr 16 the test of automatic tabulating and DRE equipment Secretary 7.40
to be used in early voting if the test is on Apr 19.
(Notice for tabulating equipment must be 48 hours
before date of test. Notice forDREequipmentmust
be 48 hours before test begins.)
Apr16 Last day early voting clerk,upon receipt of defective City 16.53(c) 1 8th
early voting application, must mail 2nd application Secretary
with explanation of defects and instructions.
Wed Last day to begin posting continuous notice of City 16.22(k) 17th
Apr 17 schedule for branch early voting polling places. (5th Secretary
day before beginning of early voting by personal
appearance.)
Fri Last day to receive application from voter delivered City 16.51(e)(5) 15th
Apr 19 in person for a ballot to be voted by mail(by close Secretary
of business). This is the last business day before
the beginning of early voting by personal
appearance.
Apr 19 Last day to accept an FPCA without a postmark to City 17.02(d) 15th
prove mailing date and mail the voter a full ballot if Secretary
the voter is not permanently registered.
Apr 19 Last day for conducting first test of automatic City 7.40(c)& (d) 15th
tabulating and DRE equipment to be used for early Secretary
voting(at least 48 hours before it is used).
Apr 19 STATUTORY DEADLINE FOR NOTIFYING Mayor 10.15(a) 15th
JUDGES OF DUTY TO HOLD THE ELECTION.
Apr 19 Last day to challenge write-in candidate for City 11.10(h) 15th
compliance. Secretary
Sun First day cities holding joint election with county City 16.74(a) 13th
Apr 21 having population of 100,000 or more may convene Secretary
the early voting ballot board to process mail ballots.
24-hour notice must be posted for each delivery of
voting materials made before election day.If notice
requirements have been followed, the board may
process the materials but may not count the ballots
until after the end of the period of early voting by
personal appearance. (9 h day before end of early
voting by personal appearance.)
Mon FIRST DAY FOR EARLY VOTING BY PERSONAL City 16.21 12th
Apr 22 APPEARANCE. If voting will be conducted on Sat Secretary 16.22(d)&(i)
or Sun, Apr 27 or 28, notice of schedule must be
posted at least 72 hours before first hour of the
weekend voting.(The city council must designate 2
weekdays that early voting will be conducted for 12
hours.)
Apr 22 First day for new illness or disability allowing late Voter 17.16 12th
application for late(emergency)early voting.
*An asterisk in Column 5 indicates the time stated is not required by statute.
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2019 MAY 2019 ELECTION CALENDAR
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Tue Last day to accept application by mail for a ballot to City 16.51(d) 11 m
Apr 23 be voted by mail, by 12 noon or close of business, Secretary
whichever is later.
Apr23 Last day to accept an FPCA from a registered voter. City 17.02(b) 11th
Secretary
Apr 23 Last day for county clerk or election administrator City 16.523(a) 11 m
to deliver final list of voters that submitted an annual Secretary
ABBM.
Wed LAST DAY FOR PUBLICATION OF NOTICE OF Mayor[1' 10.12 10'
Apr 24 ELECTION.
Apr 24 Last day to post notice if early voting will be City 16.22(k) 10'
conducted on Sat,Apr 27. Secretary
Thur Last day to post notice if early voting will be City 16.22(k) 9th
Apr 25 conducted on Sun,Apr 28. Secretary
Fri Due date for filing second report of campaign City 18.06(c) 8th
Apr 26 contributions and expenditures by 5 p.m.or midnight Secretary 18.08(a)
if filed electronically. & (c)
Sun Last day for publication of notice of first test of City 7.40(d) 8th
Apr 28 automatic tabulating equipment to be used at a Secretary
polling place if the first test is on May 2. (48 hours
before date of test.)
Apr 28 Last day for publication of notice of first test of DRE City 7.38(d) 8th
equipment to be used at a polling place if the first Secretary
test is on May 2. Notice must be published at least
48 hours before test begins for DRE's. To assure
48 hours before test begins, notice should be
published by 3rd day before date of test.
NOTE: Even though Apr 28 is a Sun, these
deadlines are not moved because these notices are
contingent on testing being conducted on May 2.
Ideally,these notices and tests would have occurred
before this date.
Mon Last day for publication of notice of first test of City 7.40(b)& 8th
Apr 29 automatic tabulating equipment to be used at a Secretary (d)
central counting station if the first test is on May 3.
(48 hours before date of test.)
Apr 29 First day for death in family to qualify for late City 17.31 8th
(emergency)early voting. Secretary
Tue LAST DAY OF REGULAR EARLY VOTING BY City 16.21(c) 4th
Apr 30 PERSONAL APPEARANCE. Secretary
Apr 30 Recommended day for first test of automatic City Secretary 7.40(d) *4th
tabulating equipment to be used at a polling place
or central counting station and DRE equipment to
be used at a polling place. If tests are conducted on
this recommended day,make sure all notices have
been published. See entries for Apr 28 and 29 for
deadlines for notice publication.
*An asterisk in Column 5 indicates the time stated is not required by statute.
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ELECTION LAW MANUAL 2019
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Apr 30- As soon as early voting is over, and until 7:00 p.m. City 16.74(a)&(c) 4'thru
May 4 May 4, early voting materials may be delivered to Secretary close of
the early voting ballot board if notice requirements polls
have been followed. The board may process the
materials but may not count the ballots until polls
open on election day; unless the election is held
jointly with a county with population of 100,000 or
more, in which case, ballots may be counted.
Wed Last day to receive an application to cancel City 16.59(a) 3rd
May 1 mail ballot by a person who does not return the Secretary
ballot.
May 1 Last day for conducting first test of automatic City 7.40(c)& (d) 3rd
tabulating equipment to be used at a polling place Secretary
(at least 48 hours before used for counting on
election day). To assure 48 hours before 7 a.m.of
election day, test must be by 3rd day. Notice must
be published at least 48 hours before date of test.
May 1 Last day for conducting first test of DRE equipment City Secretary 7.38(d)(1)&(2) 3rd
to be used at a polling place or central counting
station (at least 48 hours before voting begins on
election day). To assure 48 hours before 7 am of
election day,test must be by 3rd day.Notice must be
published at least 48 hours before test begins for
DREs.
May Period to apply for late (emergency) early voting City 17.33 3rd
1-3 because of death in familyApr29 or later.Requires Secretary thru 15t
absence from county on election day.
May Recommended time to prepare list of registered City 16.76 *3rd
1-3 voters for early voting ballot board if more than one Secretary 16.83(a) thru 1st
early voting polling place. The early voting clerk
must mark the names on the list of registered voters
of persons who voted early, before this list is
delivered to the precinct election judges.
May Period to apply for late (emergency) early voting City 17.17 3rd thru
1-4 because of illness or disability originating on or after Secretary Election
Apr 23. Day,
5 p.m.
Thur Last day for first test of automatic tabulating Presiding Judge 7.40(b)&(c) 2nd
May 2 equipment to be used at a central counting station.
The equipment musst be tested at least 48 hours
before it is used to count votes. Notice must be
published at least 48 hours before date of test.
Fri Last day to deliver precinct list of registered voters, City 7.47(b) 1st
May 3 with the early voting voters marked, to presiding Secretary 16.83(j)
judges and recommended date for delivery of
supplies to presiding judges.
May 3 Recommended date for delivery of equipment to City 7.48 *1st
polling places (statutory deadline is 6 a.m. on Secretary
election day).
May 3 RECOMMENDED DAY TO POST NOTICE OF City 9.42(b) *1st
COUNCIL MEETING to canvass the returns if Secretary
canvass will be on 3rd day after election.Notice must
be posted at least 72 hours before time of meeting.
*An asterisk in Column 5 indicates the time stated is not required by statute.
xiv
2019 MAY 2019 ELECTION CALENDAR
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Fri Last day to submit an application (by close of City 17.33(b) 1st
May 3 business) for and vote a ballot by personal Secretary
appearance due to death in immediate family that
occurred Apr 29 or later.
Sat ELECTION DAY. Polls are open 7 a.m. to 7 p.m. City 17.41 E Day
May 4 Voting by sick or disabled voters at main early Secretary
voting place, 7 a.m. to 7 p.m., where electronic
voting systems are used at precinct polling place.
May 4 7 a.m. to 7 p.m. early voting clerk's office must City 9.23 E Day
remain open for early voting activities. Secretary
May 4 5 p.m.deadline for late applications for ballots from City 17.16 E Day
voters who became ill or disabled Apr 22 or later. Secretary 17.17
May 4 Deliver early voting ballots, etc., to early voting City 16.73(a) E Day
ballot board. Second key to ballot box is delivered Secretary
by chief of police or marshal.
May 4 7 pm deadline for receiving ballots from voters who City 17.17 E Day
became ill or disabled Apr 22 or later. Secretary
May 4 7 pm first deadline for receiving early voting mail City 9.23(c) E Day
ballots.After regular mail delivery, check mail box Secretary 16.58(a)
for early voting mail ballots.
May 4 Receive precinct records,voted ballots,etc. (Chief City 9.33(d) E Day
of police or marshal receives keys to ballot boxes Secretary 9.34
containing voted ballots.) Mayor
May 4 UNOFFICIAL TABULATION OF RESULTS. City 9.35 E Day
Secretary
Mon Second deadline for receiving mail ballots if the City 16.58(a) +1
May 6 delivery envelop arrives before 5 pm and has a Secretary (+2)
cancellation mark indicating it was placed for
delivery at or before 7 p.m. at the location of the
election on election day. This second deadline
occurs the day after the election.The day after the
election is Sun. This deadline is extended to Mon,
May 6.
City 9.49(d) (+2)
May 6 First day for public access to early voting by mail Secretary 16.56(g)
roster and applications and for mailed early voting 16.522(f)
ballot materials,including those for annual ABBMs.
May 6 Last day to deliver provisional ballots to Voter City 9.41(a) (+2)
Registrar of each county in which city is located. Secretary
Tue Provide Official STATEMENT OF ELECTED City 12.32(d) +3
May 7 OFFICER NOT APPOINTED BY THE GOVERNOR Secretary
and OATH OF OFFICE to candidates who appear
to have won,or may win.These are now Secretary
of State Forms 2201 and 2204. These are
provided at this time for information. They must be
signed after the canvass.
May Period during which early voting ballot board may Early Voting 16.74(f)(1) +3 thru
7-13 meet to count ballots received from outside the Ballot Board +9
United States if the early voting clerk certifies that
all ballots mailed from outside the United States
have been received.
*An asterisk in Column 5 indicates the time stated is not required by statute.
xv
ELECTION LAW MANUAL 2019
By or With Manual
Date Action Whom Taken Ref.§ Column 5
May PERIOD FOR OFFICIAL CANVASS. Mayor sets City Council/City 9.42(b) +3 thru
7-15 exact day and hour. City secretary records results Secretary 9.44 +11
in election register as soon as practicable after
canvass. [Canvass may occur before 11th day only
if all FPCA ballots have been received and the
EVBB has completed the count of provisional
ballots.]
May Completion before canvass of report of early votes City 16.87 +3 thru
7-15 cast for each candidate or measure, by election Secretary +11
precinct.
May AFTER CANVASS, ISSUE CERTIFICATES OF Mayor 12.23 +3 thru
7-15 ELECTION. +11
May 7- Partial manual count of electronically counted City 9.45 +3 thru
May 28 ballots if waiver not obtained from secretary of state, Secretary +21
must begin not later than 72 hours after polls close (+24)
and be completed by the+21 st day. +21 st day is Sat,
May 25.The date is extended to Tue,May 28(+24th
day), because Mon, May 27 is Memorial Day.
Thur Last day to receive a ballot from outside the United City 16.58(b) +5
May 9 States,other than certain FPCA ballots. If received Secretary
between election day and this day, it must contain
a cancellation or receipt mark indicating that it was
placed for delivery before the time the polls were
required to close on election day.
Fri Last day to receive an FPCA ballot from a member City 16.58(b) +6
May 10 of the U.S.Armed Services or Merchant Marines or Secretary
a spouse or dependent of a member. No
cancellation or receipt mark is required.
May 10 Last day for provisional voter to present ID to voter Voter Registrar 16.261(g) +6
registrar or execute required affidavit.
May 10 Early voting ballot board(EVBB)convenes to count Early Voting 16.74(f) +6
early voting ballots received by Thur, May 9, from Ballot Board
outside the United States, if the early voting clerk
did not certify that all ballots mailed from outside the
United States had been received earlier.
(Provisional ballots may also be processed at this
time.)
May 10 Last day for voter registrar to complete the review Voter Registrar 9.41(d) +6
of provisional ballots.
May 10 Last day for general custodian of election records City Secretary 9.41(d) +6
or presiding judge of the early voting ballot board
to retrieve the provisional ballots from the voter
registrar.
May 10 Type A elected officials may qualify and assume Candidate with 12.34 +6
duties of office [LGC§22.006]. The statute states City
5th day after election, excluding Sundays. The Secretary
resulting day is the 6th day after. Officials may not
take office until the canvass is complete unless the
election was cancelled.
Sun ORDERING OF RUNOFF ELECTION,if necessary, City Council 14.04 +8 thru
May not later than 5th day after canvass. or +16
12-20 Mayor[t]
*An asterisk in Column 5 indicates the time stated is not required by statute.
xvi
2019 MAY 2019 ELECTION CALENDAR
By or With Manual
Date Action Whom Taken Ref.§ Column 5
Mon Last day for Voter Registrar to designate a time of 9.41(c) +7
May 13 delivery of provisional ballots to the general TAC (+9
custodian of election records or presiding judge of §81.175(d)(3)
the EVBB. Time must be before the convening of
the EVBB. The +7 day is May 11, a Sat. This
deadline is extended to Mon, May 13 (+9th day).
May 13 Last day for the EVBB to convene for counting the Early Voting 16.77(b) +9
provisional ballots or any FPCA ballots from Ballot Board 16.58(b)
members of the U.S. armed forces or merchant
marines or the spouse or dependent of a member.
Tue Last day for presiding judge of EVBB to mail notices Presiding Judge of 16.78 +10
May 14 of rejected mail ballots to voters. EVBB
Wed LAST DAY for conducting the official canvass of the City Council 9.42(b) +11
May 15 election.
Fri Period during which notice of disposition of Presiding Judge of 16.77(e) By 10th day
May 17- provisional ballots must be mailed to voters. If 10th EVBB after
May 28 day is Sat or Sun(May 18-19),last day is Mon,May canvass
20. If 10th day is Sat, May 25, last day is Tue, May
28, because Mon, May 27 is Memorial Day.
Mon POSSIBLE PERIOD FOR RUNOFF ELECTION, City 14.03 20th-45th
May 27- depending on date of official canvass, unless a Secretary/ day after
July 1 charter provides for a later date. If Mon, May 27 City Council canvass
(Memorial Day)is the first possible day, it does not
move, since it is not the last day for holding the
runoff. If 45th day is Sat, Jun 29, the deadline
moves to Mon, Jul 1.
Tue Last day for mailing results of manual count to City 9.45 +21
May 28 secretary of state,if no waiver is obtained.+21 st day Secretary (+24)
is Sat. The deadline is extended to Tue, May 28
(+24th day)because Mon,May 27,is Memorial Day.
Mon Last day to transmit election results by city precinct Mayor 9.44 +30
Jun 3 in electronic form to secretary of state. (Presiding Officer of the
Canvassing Committee)
Thur LAST DAY OF MANDATORY OFFICE HOURS. City 2.15 +40
Jun 13 Secretary
Thur First day for transfer of voted ballots from the locked City 9.49(g) +61
July 4 ballot box to another secure container. This action Secretary
is not moved, because it is the first day, not the last
day for this action.
Mon Last day for timely filing of semiannual report of City 18.05 July 15
July 15 contributions and expenditures. Secretary
Mar 5, Last day of preservation period for ballots and City Secretary 9.49(g) +22
2021 other precinct election records of city election. months
Endnotes
[1] Follow home-rule city's charter provision, if any.
[2] The city's governing body may choose to conduct a mock student election under EC§276.007. The major steps taken
for a general election should be taken for a student election. The student election may be held on the first day before the
election, but results must not be published until after the polls close on election day.
*An asterisk in Column 5 indicates the time stated is not required by statute.
xvi i
ELECTION LAW MANUAL 2019
NOTE ON CALENDAR FOR SPECIAL OR RUNOFF ELECTION
To prepare a calendar for a special election to fill a vacancy in office,see M§13.02; for a special election on a measure,
see M §15.02; fora runoff election, see M §14.03.
NOTE ON CONTEXT
When reading a section of the Election Code,remember to read the chapter and subchapter titles to determine if the section
you are reading applies to cities.
*An asterisk in Column 5 indicates the time stated is not required by statute.
xviii
A,ni JI L;a
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: C
Department: City Secretary (City Secretary's Use Only)
Prepared By: City Secretary Account Code:
Date Prepared: January 7, 2019 Exhibits: Resolution
Subject
Consider, and act upon, Resolution No. 2019-03(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall
Counties, Texas, Appointing Election Officials for the General Election on May 4, 2019, for the purpose of electing the
positions of two Council members (Place 1 and Place 3) of the Wylie City Council.
Recommendation
Motion to approve Resolution No. 2019-03(R) of the City Council of the City of Wylie, Collin, Dallas and Rockwall
Counties, Texas, Appointing Election Officials for the General Election on May 4, 2019, for the purpose of electing the
positions of two Council members (Place 1 and Place 3) of the Wylie City Council.
Discussion
The Texas Election Code, Section §§32.005(a) gives the authority of appointing election judges, for city elections to the
City Council. A presiding judge and alternate judge must be appointed for each election precinct. The role of the
alternate judge is to serve as presiding judge for an election if the presiding judge cannot serve and may also serve as a
clerk.
EC §§Sec.87.004 states that a presiding judge and alternate must be appointed for the Early Voting Ballot Board by the
City Council in elections administered by the City. The City Council may direct that the precinct election officers of one
of the precincts also serve as the early voting ballot board. The attached resolution will appoint all required positions for
Wylie's Dallas County and Rockwall County voters. Collin County Elections Administration, as part of their joint
contract,will appoint the Early Voting Ballot Board and Central Counting Station officials for Collin County voters.
Collin County Elections Administration and the City (Dallas and Rockwall Counties)will share poll workers during Early
Voting and on Election Day at the Smith Public Library.
Page 1 of 1
RESOLUTION NO. 2019-03(R)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE,
COLLIN, DALLAS AND ROCKWALL COUNTIES, TEXAS,
APPOINTING ELECTION OFFICIALS FOR THE GENERAL ELECTION
ON MAY 4,2019,FOR THE PURPOSE OF ELECTING THE POSITIONS
OF TWO COUNCIL MEMBERS (PLACE 1 AND PLACE 3) OF THE
WYLIE CITY COUNCIL.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF WYLIE, TEXAS, THAT:
SECTION 1: The following election judges are hereby appointed to preside over the
election to be held on Saturday, May 4, 2019, for the purpose of electing two Council Members to
fill the following expiring terms on the Wylie City Council (Place 1 and Place 3):
Early Voting: Smith Public Library
James Anthony, Presiding Judge, 2008 Fairway Winds Court,Wylie
Kim Washington,Alternate Judge, 608 Burchshire Lane,Wylie
Election Day: Smith Public Library
Ruthie Wright, Presiding Judge, 113 N. Winding Oaks,Wylie
Linda Davis,Alternate Judge, 301 West Kirby#121,Wylie
The foregoing election judges shall preside over the election in Collin County,Dallas County,
and Rockwall County.
The Election Day election officers are hereby appointed to serve as the Early Voting Ballot
Board for the election in Dallas County and Rockwall County. Ruthie Wright shall serve as the
Early Voting Ballot Board's presiding officer for Dallas County and Rockwall County. The voting
station for the Early Voting Ballot Board shall be the Smith Public Library,300 Country Club Road,
Bldg. 300, Wylie, Texas 75098. A maximum of three clerks shall be appointed by each presiding
judge appointed above.
The Collin County Elections Administrator is authorized to appoint the Early Voting Ballot
Board and its presiding officer for the election in Collin County. The Collin County Elections
Administrator is authorized to appoint the presiding judge and alternate judge of the central counting
station operating in the election in Collin County.
In the event the appointed presiding judges/alternate judges are unable to execute or complete
their duties for any reason,the Collin County Elections Administrator and/or Stephanie Storm may
identify additional judges that the City Council shall appoint as soon as possible.
SECTION 2: The Mayor and the City Secretary, in consultation with the City Attorney,are
hereby authorized and directed to take any and all actions necessary to comply with the provisions of
the Texas Election Code and any other state or federal law in carrying out and conducting the
election, whether or not expressly authorized herein.
Resolution No. 2019-03(R) Page 1 of 2
Appointing Election Officials for May 4, 2019 General Election
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Collin,
Dallas, and Rockwall Counties, Texas, on this the 22nd day of January, 2019.
Eric Hogue, Mayor
ATTEST:
Stephanie Storm, City Secretary
Resolution No.2019-03(R) Page 2 of 2
Appointing Election Officials for May 4,2019 General Election
Wylie City Council
L1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: D
Department: Purchasing (City Secretary's Use Only)
Prepared By: Glenna Hayes Account Code: 100-5231-54910
Date Prepared: 1/15/2019 Exhibits: W2019-31-B Bid Tabulation
Subject
Consider, and act upon, the award of bid#W2019-31-B for Wylie Fire Station 1 Remodel; to Clayton Contracting Inc.
in the amount of$55,834.32, and authorizing the City Manager to execute any and all necessary documents.
Recommendation
A motion to award bid #W2019-31-B for Wylie Fire Station 1 Remodel; to Clayton Contracting Inc. in the amount of
$55,834.32, and authorizing the City Manager to execute any and all necessary documents.
Discussion
Fire Station#1 is approximately a 5,000 sq.ft.facility that serves as the oldest operating fire station for the City of Wylie.
It was originally built in 1984 and updated to its current floor plan in 1998 to accommodate four(4)fulltime firefighters,
and staff a Paramedic Quint and an Ambulance.
As a result of the 2016 hailstoiiu damages, the station was renovated with a new roof and siding, new carpet and plank
flooring, and e-rated vinyl windows, as well as updates to the utility room and exercise room. The scope of work
addressed in this bid will bring the kitchen and bathroom areas up to date, as well as providing improved work space
areas in the station office.
The City completed a competitive sealed bid, and received two (2)responsive bids. Staff recommends the award of bid
#W2019-31-B to Clayton Contracting Inc., for the base bid ($54,208.08) and required bonds ($1,626.24) as the lowest
responsive responsible bid.
Budget: $70,000.00
Award: $55,834.32
Page 1 of 1
WY L
BID TABULATION
W2019-31-B
FIRE STATION 1 REMODEL
December 21, 2018 @ 3:00 pm CST
Respondents: Base Bid: Alternate 1 TOTAL BID
CLAYTON CONTRACTING INC. $54,208.08 $1,459.00 $55,667.08
CONCORD COMMERCIAL SERVICES INC. $59,294.14 $2,957.00 $62,251.64
I certify that the above includes all firms who submitted a bid and that pricing is as submitted.
rt,6ei, uc Jeeern6e, 2 7, 0/8
Glenna Hayes C.P.M., A.P.P. Purchasing Manager Date
"BID TABULATION STATEMENT"
ALL BIDS SUBMITTED FOR THE DESIGNATED PROJECT ARE REFLECTED ON THIS BID TAB SHEET. HOWEVER,THE LISTING OF A BID ON THIS SHEET SHOULD NOT BE CONSTRUED AS A COMMENT ON THE RESPONSIVENESS
OF SUCH BID OR AS ANY INDICATION THAT THE CITY ACCEPTS SUCH BID AS RESPONSIVE. THE CITY WILL MAKE A DETERMINATION AS TO THE RESPONSIVENESS OF BIDS SUBMITTED BASED UPON COMPLIANCE WITH ALL
APPLICABLE LAWS AND CITY OF WYLIE BID SPECIFICATIONS AND PROJECT DOCUMENTS. THE CITY WILL NOTIFY THE SUCCESSFUL BIDDER UPON AWARD OF THE CONTRACT AND,ACCORDING TO LAW,ALL BIDS RECEIVED
WILL BE AVAILABLE FOR INSPECTION AT THAT TIME.
PURCHASING DEPARTMENT
CITY OF WYLIE,TEXAS
7
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: E
Department: Finance (City Secretary's Use Only)
Prepared By: Finance Account Code:
Revenue and Expenditure
Date Prepared: January 16, 2019 Exhibits: Monthly Report
Subject
Consider, and place on file, the City of Wylie Monthly Revenue and Expenditure Report for December 31, 2018.
Recommendation
Motion to accept and place on file, the City of Wylie Monthly Revenue and Expenditure Report for December 31,2018.
Discussion
The Finance Department has prepared the attached reports for the City Council as required by the City Charter.
Page 1 of 1
CITY OF WYLIE
MONTHLY FINANCIAL REPORT
December 31,2018
ANNUAL CURRENT YTD ACTUAL Benchmark
BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00%
ACCOUNT DESCRIPTION 2018-2019 2018-2019 2018-2019 OF BUDGET
GENERAL FUND REVENUE SUMMARY
TAXES 29,665,403 9,687,543 15,591,776 52.56% A
FRANCHISE FEES 2,689,000 169 32,066 1.19% B
LICENSES AND PERMITS 1,061,000 54,531 295,772 27.88%
INTERGOVERNMENTAL REV. 1,252,972 84,203 324,386 25.89%
SERVICE FEES 3,543,800 268,752 620,652 17.51% C
FINES AND FORFEITURES 507,500 16,799 66,785 13.16% D
INTEREST INCOME 50,000 16,260 40,332 80.66%
MISCELLANEOUS INCOME 152,500 9,984 39,876 26.15%
OTHER FINANCING SOURCES 2,273,616 0 2,273,616 100.00%
REVENUES 41,195,791 10,138,241 19,285,261 46.81%
USE OF FUND BALANCE 1,355,452 NA NA NA E
USE OF CARRY-FORWARD FUNDS 162,366 NA NA NA
TOTAL REVENUES 42,713,608 NA NA NA
GENERAL FUND EXPENDITURE SUMMARY
CITY COUNCIL 91,874 8,866 23,866 25.98%
CITY MANAGER 973,321 69,179 195,565 20.09%
CITY SECRETARY 354,768 19,980 57,191 16.12%
CITY ATTORNEY 155,000 19,273 19,273 12.43%
FINANCE 1,183,769 151,299 287,638 24.30%
FACILITIES 881,282 34,707 145,487 16.51%
MUNICIPAL COURT 562,924 35,623 96,737 17.18%
HUMAN RESOURCES 598,195 54,341 134,639 22.51%
PURCHASING 182,503 13,488 37,672 20.64%
INFORMATION TECHNOLOGY 1,401,477 47,338 431,357 30.78% F
POLICE 9,865,732 715,689 2,157,867 21.87%
FIRE 9,845,176 577,773 1,653,731 16.80%
EMERGENCY COMMUNICATIONS 1,759,862 183,084 375,186 21.32%
ANIMAL CONTROL 579,966 39,379 121,186 20.90%
PLANNING 617,683 44,726 128,807 20.85%
BUILDING INSPECTION 561,953 41,493 114,261 20.33%
CODE ENFORCEMENT 234,036 14,779 45,032 19.24%
STREETS 3,418,451 114,448 446,201 13.05%
PARKS 2,634,677 178,301 472,421 17.93%
LIBRARY 2,102,835 140,756 458,696 21.81%
COMBINED SERVICES 4,708,124 394,030 964,519 20.49%
TOTAL EXPENDITURES 42,713,608 2,898,552 8,367,332 19.59%
REVENUES OVER/(UNDER)EXPENDITURES 0 7,239,689 10,917,929 27.22%
A. Property Tax Collections for FY18-19 as of December 31,2018 are 60.36%,in comparison to FY17-18 for the same time period of 64.82%.Sales tax is on a 2
month lag and October is$60k more than October 2017.
B. Franchise Fees:The majority of franchise fees are recognized in the third and fourth quarter with electric fees making up the majority.
C.Service Fees:Trash fees billed in October are applicable towards FY 2017-18 revenue with the remaining fees coming from other seasonal fees.YTD actual
trash consists of two months of income.
D. Fines and Forfeitures: FY18-19 budget was decreased.Actual revenues are down 38%compared to this time last year.
E. Use of Fund Balance:$1,300,000 for Fire Station#2 remodel construction and$55,452 budget amendment for architectural and design costs associated with
the Fire Station#2 remodel that were not carried-forward from last year.
F. Due to one-time expenditures including annual membership dues. This will level out throughout the fiscal year.
CITY OF WYLIE
MONTHLY FINANCIAL REPORT
December 31,2018
ANNUAL CURRENT YTD ACTUAL Benchmark
BUDGET MONTH ACTUAL YTD ACTUAL AS A PERCENT 25.00%
ACCOUNT DESCRIPTION 2018-2019 2018-2019 2018-2019 OF BUDGET
UTILITY FUND REVENUES SUMMARY
SERVICE FEES 19,073,340 1,413,701 3,084,802 16.17% G
INTEREST INCOME 27,500 5,955 20,396 74.17%
MISCELLANEOUS INCOME 30,000 1,345 4,599 15.33%
OTHER FINANCING SOURCES 0 0 0 0.00%
REVENUES 19,130,840 1,421,001 3,109,797 16.26%
USE OF FUND BALANCE 1,506,050 NA NA NA H
USE OF CARRY-FORWARD FUNDS 409,790 NA NA NA
TOTAL REVENUES 21,046,680 NA NA NA
UTILITY FUND EXPENDITURE SUMMARY
UTILITY ADMINISTRATION 901,505 89,101 194,482 21.57%
UTILITIES-WATER 3,353,445 118,515 335,913 10.02%
UTILITIES-SEWER 1,467,165 419,453 547,110 37.29%
UTILITY BILLING 553,504 33,210 100,090 18.08%
COMBINED SERVICES 14,626,813 879,985 4,966,035 33.95% J
TOTAL EXPENDITURES 20,902,432 1,540,264 6,143,630 J 29.39%
REVENUES OVER/(UNDER)EXPENDITURES 144,248 -119,263 -3,033,833 -13.14%
G. Most Utility Fund Revenue billed in October was applicable to FY 2017-18. YTD consists of two months of income.
H. Use of Fund Balance: For Replacement/New Fleet&Equipment.
I. Purchase of Vac Truck$362k-will level out throughout the fiscal year.
J Due to annual transfer to the General Fund. This will level out throughout the fiscal year.
pry,niJl L;a �j
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: F
Department: Finance (City Secretary's Use Only)
Prepared By: Finance Account Code:
Date Prepared: January 16, 2019 Exhibits: Investment Report
Subject
Consider, and place on file,the City of Wylie Monthly Investment Report for December 31, 2018.
Recommendation
Motion to accept and place on file, the City of Wylie Monthly Investment Report for December 31, 2018.
Discussion
The Finance Department has prepared the attached reports for the City Council as required by the City Charter.
Page 1 of 1
2018-2019 Investment Report
December 31,2018
Money Market Accounts: MMA
Certificates of Deposit: CCD
Treasury Bills: T-Bills
Treasury Notes: T-Notes
Government Agency Notes: AN
Invest. Principal Type Of Interest Purchase Maturity
Number Amount Security Rate Issuer Date Date
1 $14,989,023.59 MMA 2.2872% Texpool 12/31/2006 NA
2 $15,529,764.89 MMA 2.3069% TexStar 3/15/2011 NA
$30,518,788.48
Total
Weighted Average Coupon: 2.2972% Money Markets: $30,518,788.48
Weighted Average Maturity(Days): 1.00 Certificates of Deposits: $0.00
$30,518,788.48
Weighted Average Coupon
2.5000%
2.0000%
1.5000%
1.0000%
0.5000%
0.0000%
Dec 2017 Jan 2018 Feb 2018 Mar 2018 Apr 2018 May 2018 Jun 2018 Jul 2018 Aug 2018 Sep 2018 Oct 2018 Nov 2018 Dec 2018
7
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: G
Department: Finance (City Secretary's Use Only)
Prepared By: Finance Account Code: Various (Fund 100, 112, 611)
Date Prepared: January 11, 2019 Exhibits: 2
Subject
Consider, and act upon, Ordinance No. 2019-03 amending Ordinance No. 2018-24 (2018-2019 Budget) for proposed
budget amendments for fiscal year 2018-2019; providing for repealing, savings and severability clauses; and providing an
effective date of this ordinance.
Recommendation
Motion to approve Ordinance No. 2019-03 amending Ordinance No. 2018-24 (2018-2019 Budget) for proposed budget
amendments for fiscal year 2018-2019; providing for repealing, savings and severability clauses; and providing an
effective date of this ordinance.
Discussion
Following the adoption of the Compensation Study in FY 2013-14, Council directed staff to develop a perfoiivance based
evaluation and pay plan for non-public safety personnel. With that plan in place, an average salary increase of 3% was
included in the FY 2018-2019 Budget. Individual perfoiivance evaluations have been completed and the reallocation of
funds budgeted for salary increases to the proper departments and accounts is now being brought back for Council
consideration in the foiiu of an ordinance amending the FY 2018-2019 Budget Ordinance.
Amendment Budget Variance
General Fund $194,342 $237,164 -$42,822
4B Fund $ 28,996 $ 36,330 -$ 7,334
Utility Fund $ 41,643 $ 56,905 -$15,262
The amendment does not change the total budget dollars. The variance will remain in the combined services department
budget for each fund. The variance between the amendment and the amount set aside for merit in the budget is due to
several factors including turnover, long time employees at the top of their pay grade and employees hired after the eligible
merit increase date of May 31, 2018. The budget is based on full staff levels.
The account detail is included in Exhibit A.
Page 1 of 1
ORDINANCE NO. 2019-03
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING
ORDINANCE NO. 2018-24, WHICH ESTABLISHED THE BUDGET
FOR FISCAL YEAR 2018-2019; REPEALING ALL CONFLICTING
ORDINANCES; PROVIDING FOR A SEVERABILITY CLAUSE;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Council heretofore adopted Ordinance No. 2018-24 setting forth the
Budget for Fiscal Year 2018-2019 beginning October 1, 2018, and ending September 30, 2019;
and,
WHEREAS, the City Departments and Divisions routinely review their budget
appropriations to determine if any changes are necessary; and
WHEREAS, based upon said review the City staff now recommends that certain
amendments to the Budget be considered by the City Council; see Exhibit A; and,
WHEREAS,the City Council has the authority to make amendments to the City Budget under
Article VII, Section 4 of the City Charter, as well as State law; and,
WHEREAS,the City Council has determined that the proposed amendments to the FY 2018-
2019 Budget, with the revenues and expenditures therein contained, is in the best interest of the
City; and therefore, desires to adopt the same by formal action.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE
CITY OF WYLIE, TEXAS:
SECTION I: The proposed amendments to the FY 2018-2019 Budget of the City of
Wylie, as heretofore adopted by Ordinance No. 2018-24, are, completely adopted and approved as
amendments to the said FY 2018-2019 Budget.
SECTION II: All portions of the existing FY 2018-2019 Budget and Ordinance No. 2018-
24, except as specifically herein amended, shall remain in full force and effect, and not be
otherwise affected by the adoption of the amendatory ordinance.
SECTION III: Should any paragraph, sentence, sub-division, clause, phrase or section of
this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole or any part or provision thereof, other than the part
or parts as declared to be invalid, illegal, or unconstitutional.
SECTION IV: This ordinance shall be in full force and effect from and after its adoption
by the City Council and publication of its caption as the law and the City Charter provide in such
cases.
Ordinance No. 2019-03
Budget Amendment FY 2018-2019
SECTION V: That all other ordinances and code provisions in conflict herewith are hereby
repealed to the extent of any such conflict or inconsistency and all other provisions of the Wylie
City Code not in conflict herewith shall remain in full force and effect.
SECTION VI: The repeal of any ordinance, or parts thereof, by the enactment of the
Ordinance, shall not be construed as abandoning any action now pending under or by virtue of
such ordinance; nor shall it have the effect of discontinuing, abating, modifying or altering any
penalty accruing or to accrue, nor as affecting any rights of the municipality under any section or
provision of any ordinances at the time of passage of this ordinance.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas,this
22nd day of January, 2019.
Eric Hogue, Mayor
ATTEST:
Stephanie Storm, City Secretary
Ordinance No. 2019-03
Budget Amendment FY 2018-2019
Budget Amendment Exhibit A
Redistribution of Funds Set Aside for Merit-Based Raises
Fund Department Account Number Debit Credit
100 5112 51110 13,924.41
51112 327.79
51130 146.25
51310 2,121.85
51440 892.70
51450 208.78
17,621.78
100 5113 51110 4,093.28
51130 11.25
51310 618.96
51440 254.48
51450 59.52
5,037.49
100 5131 51110 13,538.61
51130 45.00
51310 2,048.41
51440 842.18
51450 196.96
16,671.16
100 5132 51110 1,636.13
51130 81.79
51310 259.06
51440 106.51
51450 24.91
2,108.40
100 5152 51110 4,735.40
51130 101.25
51310 729.37
51440 299.87
51450 70.13
5,936.02
Fund Department Account Number Debit Credit
100 5153 51110 7,124.00
51130 5.63
51310 1,075.15
51440 442.04
51450 103.38
8,750.20
100 5154 51110 3,196.32
51310 482.01
51440 198.17
51450 46.35
3,922.85
100 5155 51110 2,024.10
51130 405.00
51310 366.31
51440 150.60
51450 35.22
2,981.23
100 5211 51110 8,315.69
51112 3,380.52
51130 225.00
51310 1,287.94
51440 739.11
51450 172.86
14,121.12
100 5231 51110 11,415.14
51130 225.00
51310 1,755.33
51440 721.69
51450 168.78
14,285.94
100 5241 51110 8,768.12
51130 1,410.39
51135 1,887.53
51310 1,819.56
51440 748.09
51450 174.96
14,808.65
Fund Department Account Number Debit Credit
100 5251 51110 5,866.54
51112 105.22
51130 675.00
51310 986.46
51440 412.10
51450 96.38
8,141.70
100 5311 51110 3,473.68
51310 523.83
51440 215.37
51450 50.37
4,263.25
100 5312 51110 6,083.78
51130 90.00
51310 931.01
51440 382.77
51450 89.52
7,577.08
100 5313 51110 3,332.47
51130 45.00
51310 509.32
51440 209.40
51450 48.97
4,145.16
100 5411 51110 13,024.07
51112 344.25
51130 393.75
51310 2,023.41
51440 853.25
51450 199.55
16,838.28
100 5511 51110 14,902.51
51112 196.72
51130 562.50
51310 2,332.12
51440 971.03
51450 227.09
19,191.97
Fund Department Account Number Debit Credit
100 5551 51110 18,741.31
51112 4,023.54
51310 3,432.94
51440 1,411.42
51450 330.09
27,939.30
100 5181 56040 194,341.58
112 5612 51110 1,064.23
51112 467.20
51130 22.50
51310 163.88
51440 96.34
51450 22.53
1,836.68
112 5613 51110 3,142.00
51112 3,294.47
51130 90.00
51310 487.38
51440 404.64
51450 94.63
7,513.12
112 5614 51110 1,437.82
51130 180.00
51310 243.97
51440 100.30
51450 23.46
1,985.55
112 5625 51110 7,455.34
51112 7,627.28
51130 135.00
51310 1,278.80
51440 943.49
51450 220.66
17,660.57
112 5000 56040 28,995.92
Fund Department Account Number Debit Credit
611 5711 51110 7,028.04
51130 1,055.09
51310 1,218.94
51440 501.15
51450 117.21
9,920.43
611 5712 51110 14,914.63
51130 675.00
51310 2,350.92
51440 966.56
51450 226.05
19,133.16
611 5714 51110 5,344.85
51130 450.00
51310 873.86
51440 359.28
51450 84.03
7,112.02
611 5715 51110 4,417.76
51130 45.00
51310 672.98
51440 276.69
51450 64.71
5,477.14
611 5719 56040 41,642.75
7
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: 1
Department: Parks and Recreation (City Secretary's Use Only)
Prepared By: Robert Diaz Account Code:
Date Prepared: January 16, 2019 Exhibits:
Subject
Presentation, and consider, and act upon, accepting a donation to the City in the amount of$35,000.00 from the Wylie
Baseball Softball Association for park improvements at Community Park.
Recommendation
Motion to recommend accepting a donation to the City in the amount of $35,000.00 from the Wylie Baseball Softball
Association for park improvements at Community Park.
Discussion
The Wylie Baseball Softball Association (WBSA)would like to donate funds to the City to assist with park improvements
at Community Park.
In March 2018 WBSA proposed fencing on east side fields (approximate cost $65,000.00) and scoreboard replacements
(approximate cost $25,000.00) for the Fiscal Year 2018-2019. The WBSA would now like to make infield improvements
to Rowell, Tibbals, and Eldridge Fields instead of the proposed improvements to fencing and scoreboards. These infield
improvements would be made by a contractor that specializes in the application of a product called Masterseal Infield
Mix. This product increases the playability of the infields after rain events. The WBSA is proposing to donate
approximately $35,000.00 to the project that would have a total cost of$60,000.00. Staff is proposing to utilize Parks
Acquisition and Improvement Funds in the Central Zone in the amount of$25,000.00 for this project. The reason staff
and the league are needing to move forward on this project is to have this product in place for the Spring 2019 season. All
the park improvements will be made by City contractors and supervised by City staff.
The Parks and Recreation Board reviewed and approved the proposed improvements at their Board meeting on January
14, 2019.
If the donation is accepted by the City Council the expenditures for the project and the acceptance of the revenues in to
the Parks Acquisition and Improvement Fund would be part of a Fiscal Year 2018-2019 Budget Amendment.
Per Ordinance No. 2005-57, § 1, 10-25-2005, the City Council must approve any donation with a value exceeding
$5,000.00.
Page 1 of 1
YLIE BASEBALL SOFTBALL ASSOC 0
January 18, 2019
Mayor Eric Hogue and Wylie City Council Members
City of Wylie Texas
300 Country Club Road
Building 100
Wylie Texas 75098
Dear Mayor Eric Hogue and Wylie City Council Members:
It is with regret that I will be unable to attend the January 22 City Council Meeting due to a planned
business trip. The Wylie Baseball and Softball Association (WBSA) is excited to partner with the City of
Wylie for improvements to Cooper, Rowell,Tibbals, and Eldridge fields at Community Park. The WBSA
appreciates the City of Wylie's commitment to helping us provide a quality and safe experience for the
youth in the community. Our hope is that this joint project between the City of Wylie and the WBSA
will;
• Improve the overall Playing conditions of the 4 main game fields at Community Park
• Reduce the amount of games lost due to inclement weather each season
• Reduce the amount of days the fields are unplayable due to inclement weather
• Reduce the cities reoccurring labor and material cost in preparing or restoring fields after
inclement weather
2018 was a record setting year for rainfall, and sports leagues all over the North Texas area were
impacted. However, it was not the only time the league has been impacted by inclement weather. Prior
spring and fall season have all had their share of issues, and if you look at the photos below, you will see
the issues are progressively getting worse. 2018 was the first year in WBSA history that a refund had to
be issued to parents. The league had to reschedule or cancel over 300 games for the fall 2018 season.
The City Parks and Rec field staff spent countless hours trying to pump hundreds of gallons of water off
the fields. I don't even have a count on the number of bags of drying agent that had to be hand applied
and hand raked in. The biggest killer is that for 1" of rain, it takes an average of 3.85 days for the fields
to dry out and become playable again. Rain on a Monday will shut down an entire week of games.
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There are (2) major issues with the fields;
Number 1: Proper drainage—Drainage at the fields gets progressively worse year after year. As you can
see from the 2018 photos, low lying areas are now holding 2-4 inches of water.
Number 2: Infield Mixture-The clay mixture on the fields now is not water friendly. Once the water has
been pumped off, your left with a huge area of soft clay that takes days to dry, countless man hours to
work, and is unsafe to play on. You sink into it, it clings to athletes shoes, and become very slick to
move on.
We got our first glimpse of the MasterTurf products when we heard other leagues in the area were
playing games while all our fields were shut down. While I know Parks and Rec Staff was able to visit
park locations in Grapevine and Plano with this material,the league also sent representatives out to visit
parks with this material. While a little more coarse than the surface we have today, it looks very similar.
Our observations of the MasterTurf Product;
• Playing surface remains firm and you don't sink into the ground even if the product is wet
• The Product doesn't clump together when wet
• This product actually likes water
• Fields can be worked on and drug even when wet
• The product does not stick to shoes
• The Product does not become slick or increase risk of injury
After it rained 2.45" on Wednesday December 26th,WBSA Board Members walked Carpenter Park in
Plano Thursday morning December 27th, and the fields were in playable condition at 9am.This in winter
temperatures with no direct sunshine.
MasterTurf provides a Masterseal Conditioner that is an organic topsoil compound that will:
• Absorb more water to reduce game rain outs:
• The average field can absorb 2"-3" of rainwater when using Masterseal Conditioner
• Firm up loose playing surfaces allowing truer hops for balls coming off of infield grass
On top of the Conditioner, MasterTurf will add their Masterseal Infield mix. Their Infield Mix is a
specially—blended formula designed to deliver the highest quality baseball and softball surfaces.
Premixed with conditioner, MasterSeal Infield Mix will last up to twice as long as traditional clay-based
field products. Additionally, MasterSeal Infield Mix will:
• Reduce maintenance costs:
• Eliminates the need for top conditioners or drying agents
• Once renovated, ball fields won't need additional material for 2-3 years, with the potential of
up to 5 years if taken care of correctly
• Enable you to control surface water absorption
• Allow you to manipulate playing surface (hard or soft) as desired
• Prevent costly wind and rain erosion:
• Fields will withstand high winds including 60+mph wind gusts, and won't wash away during
heavy rains
Based on Staff findings, and our own investigation, we believe this MasterTurf product will provide a
huge upgrade to the playing surfaces at Community Park, and reduce maintenance cost for future
seasons to come.
In our January 12th Baseball Board Meeting,the Board approved the Wylie Baseball and Softball
Association to donate$35,000 to the City of Wylie for the following services;
• Rowell Baseball Field -Till-In 270 Pounds of MasterSeal Conditioner, Semi-Grade, Install 60-75
tons of MasterSeal Infield Mix, Repair Home Plate with Clay Bricks, and Laser Level entire infield
dirt area.
• Tibbals Baseball Field -Till-In 180 Pounds of MasterSeal Conditioner, Semi-Grade, Install 45-55
tons of MasterSeal Infield Mix, Repair Home Plate with Clay Bricks, and Laser Level entire infield
dirt area.
• Eldridge Baseball Field -Till-In 180 Pounds of MasterSeal Conditioner, Semi-Grade, Install 45-55
tons of MasterSeal Infield Mix, Repair Home Plate with Clay Bricks, and Laser Level entire infield
dirt area.
• Laser Grading—the above mentioned areas with laser grading equipment with a consistent
grade toward the outfield grass and/or sides, based only on the current contour of each field.
In conjunction with our donation,The Wylie Baseball and Softball Association is asking for the City of
Wylie to allocate and spend funds for the following services;
• Cooper Baseball Field -Till-In 450 Pounds of MasterSeal Conditioner, Semi-Grade, Install
125-150 tons of MasterSeal Infield Mix, Repair Home Plate with Clay Bricks, and Laser Level
entire infield dirt area.
• Laser Grading—the above mentioned area with laser grading equipment with a consistent grade
toward the outfield grass and/or sides, based only on the current contour of each field.
We have heard that MasterTurf has availability at the end of February into early March to complete this
work. The league is planning on opening the Spring Season on March 23rd so time is critical. The City of
Wylie Parks and Recreation Board Approved our proposal in their January 14th Meeting. I would ask that
City Council approve the agenda item for field improvement at Community Park in the January 22"d City
Council meeting so City Staff and City Administrative personnel can move forward with issuing a
contract and purchase order for work to commence.
Thank you for all you do for the City of Wylie. If I can be of any further assistance, or if you have any
questions for me, please feel free to reach out. My contact information is below.
WE LOVE WYLIE!!
Lance Wallace
President—Wylie Baseball and Softball Association
P.O. Box 1178 Wylie Texas 75098
II ace GMarll.com Cell—(469) 536-6119
Home Address:
100 Mahonia Drive
Wylie Texas 75098
7
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: 2
Department: Finance (City Secretary's Use Only)
121-4000-48440
Prepared By: Finance Account Code: 121-5622-56040
Date Prepared: January 11, 2019 Exhibits: 2
Subject
Consider, and act upon, Ordinance No. 2019-04 amending Ordinance No. 2018-24 (2018-2019 Budget) for proposed
budget amendments for fiscal year 2018-2019; providing for repealing, savings and severability clauses; and providing an
effective date of this ordinance.
Recommendation
Motion to approve Ordinance No. 2019-04 amending Ordinance No. 2018-24 (2018-2019 Budget) for proposed budget
amendments for fiscal year 2018-2019; providing for repealing, savings and severability clauses; and providing an
effective date of this ordinance.
Discussion
Staff is recommending allocating funds in the amount of$60,000 from the Parkland Acquisition and Improvement Fund
(Central Zone) for infield improvements to the four baseball fields at Community Park. The infield improvements will
provide a safer playing surface and maintain a drier infield after rain events, reducing the number of rainout games. The
Wylie Baseball/Softball Association (WBSA) is proposing to donate approximately $35,000 to the project. The net
increase to the Parks A&I Fund budget is $25,000. The account detail is included in Exhibit A.
Page 1 of 1
ORDINANCE NO. 2019-04
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING
ORDINANCE NO. 2018-24, WHICH ESTABLISHED THE BUDGET
FOR FISCAL YEAR 2018-2019; REPEALING ALL CONFLICTING
ORDINANCES; PROVIDING FOR A SEVERABILITY CLAUSE;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Council heretofore adopted Ordinance No. 2018-24 setting forth the
Budget for Fiscal Year 2018-2019 beginning October 1, 2018, and ending September 30, 2019;
and,
WHEREAS, the City Departments and Divisions routinely review their budget
appropriations to determine if any changes are necessary; and
WHEREAS, based upon said review the City staff now recommends that certain
amendments to the Budget be considered by the City Council; see Exhibit A; and,
WHEREAS,the City Council has the authority to make amendments to the City Budget under
Article VII, Section 4 of the City Charter, as well as State law; and,
WHEREAS,the City Council has determined that the proposed amendments to the FY 2018-
2019 Budget; see Exhibit A, with the revenues and expenditures therein contained, is in the best
interest of the City; and therefore, desires to adopt the same by formal action.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE
CITY OF WYLIE, TEXAS:
SECTION I: The proposed amendments to the FY 2018-2019 Budget of the City of
Wylie; Exhibit A, as heretofore adopted by Ordinance No. 2018-24, are, completely adopted and
approved as amendments to the said FY 2018-2019 Budget.
SECTION II: All portions of the existing FY 2018-2019 Budget and Ordinance No. 2018-
24, except as specifically herein amended, shall remain in full force and effect, and not be
otherwise affected by the adoption of the amendatory ordinance.
SECTION III: Should any paragraph, sentence, sub-division, clause, phrase or section of
this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole or any part or provision thereof, other than the part
or parts as declared to be invalid, illegal, or unconstitutional.
SECTION IV: This ordinance shall be in full force and effect from and after its adoption
by the City Council and publication of its caption as the law and the City Charter provide in such
cases.
Ordinance No. 2019-04
Budget Amendment FY 2018-2019
SECTION V: That all other ordinances and code provisions in conflict herewith are hereby
repealed to the extent of any such conflict or inconsistency and all other provisions of the Wylie
City Code not in conflict herewith shall remain in full force and effect.
SECTION VI: The repeal of any ordinance, or parts thereof, by the enactment of the
Ordinance, shall not be construed as abandoning any action now pending under or by virtue of
such ordinance; nor shall it have the effect of discontinuing, abating, modifying or altering any
penalty accruing or to accrue, nor as affecting any rights of the municipality under any section or
provision of any ordinances at the time of passage of this ordinance.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas,this
22nd day of January, 2019.
Eric Hogue, Mayor
ATTEST:
Stephanie Storm, City Secretary
Ordinance No. 2019-04
Budget Amendment FY 2018-2019
Budget Amendment Exhibit A
Allocation of Funds for Community Park Baseball Fields Improvements
Fund Department Account Number Debit Credit
121 4000 48440 35,000.00
121 5622 56040 60,000.00
A nil JI L;a
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: 3
Department: WEDC (City Secretary's Use Only)
Prepared By: Sam Satterwhite Account Code:
Date Prepared: January 7, 2019 Exhibits:
Subject
Present, and place on file, the Wylie Economic Development Corporation Annual Report.
Recommendation
Accept and place on file the 2018 Annual Report.
Discussion
As per the WEDC By-laws, each year by January 31st, the WEDC must present to the Wylie City Council its
Annual Report. The Report is attached for review.
Page 1 of 1
Wylie Economic Development Corporation
2018 Annual Report
January 21, 2019
Financial Condition
The Wylie Economic Development Corporation (WEDC) places a priority on financial reporting
each year. The WEDC Bylaws require that each year no later than January 31, a review of all
expenditures, accomplishments, and expenditures other than direct economic development be
presented to Council.
At the end of each fiscal year, the WEDC undergoes an annual audit of its financial practices and
transactions by a third-party firm chosen by the Wylie City Council and facilitated by the City of
Wylie Finance Department. While the FY 2017 - 2018 audit has not been made public and
Presented to Council, the WEDC has not been notified of any discrepancies or irregularities. To
ensure a greater opportunity for a `clean' audit, WEDC staff works closely with the City of Wylie
Finance Department throughout the year so that there is a complete understanding of all WEDC
activities by Finance staff and the same can be more accurately documented and communicated to
the auditors.
The WEDC began the fiscal year with a fund balance of$886,200. In Fiscal year 2017-18 sales
tax receipts were down 2.46% over 2017 receipts with sales tax revenue totaling $2,562,759 of
available WEDC revenue. Other revenues included rental income of$121,995, sale of a WEDC-
owned pad site on State Highway 78 for $1,367,060, and loan payments of$55,553. Total 2017-
2018 available operating funds totaled $4,999,386.
Expenditures for WEDC operations were as follows: Personnel - $420,877, administrative costs -
$209,811, marketing and promotion activities - $176,629, debt service - $1,097,642 (which
included a one-time $363,089 principal reduction payment), land acquisition - $578,742, direct
business incentives - $775,862 and $226,281 in other expenses including environmental
remediation and other site related expenses. Total expenditures for FY 2017-2018 were
$3,495,476.
As shown above, in FY 2017-18 the WEDC had $775,863 in expenditures on incentives. Within
the figure, $429,994 was paid as part of ongoing sales tax reimbursement programs, $115,869 for
industrial projects and $230,000 for office/medical/general commercial. The WEDC also forgave
two loan payments totaling $161,667 pertaining to infrastructure assistance with the Exco project
and the Clark Street development, both of which met agreed upon performance measures. Of the
incentive payments made, $306,667 represented either a one-time commitment or the final
payment on a multi-year agreement.
As of December 31, 2018, the WEDC owns and manages 30.3 acres of land with 86,834 square
feet of improvements at a cost basis of$9,662,456. In evaluating land which may be acquired, the
WEDC Board of Directors assesses the sites' potential for business park development, the need
for a site to be redeveloped based upon the current state of aging improvements, and/or a strategic
intervention to protect the property from development which may not reflect the highest and best
uses for an identified area. Total outstanding loans for land acquisition are $4,674,752. While
encouraged by our lender, but more of a debt management principal of the Board, as land is sold
2
a majority of the proceeds are used to reduce principal of any loans secured to purchase that
specific property. Reflective of that practice, individual payments to principal of$1.36 mm over
FY 2016—2018 have been made. The current FY 2018 —2019 budget identifies $552,000 in debt
service and an additional $1.2 mm in principal reduction payments tied to the potential sale of
WEDC-owned property.
The FY 2018-2019 WEDC Budget identifies $4.74 mm in total revenues & expenditures. Sales
tax receipts, being the primary revenue source, is budgeted at$2.6 mm, sale of WEDC property at
$1.3 mm, and rental income of$112,440. Of the total expenses, Debt Service equals $1.75 mm,
Personnel $422,000, and Incentives $1.25 mm. Within the Incentives budget there are eight
ongoing projects which represent $622,000 in prior commitments and $623,000 budgeted for
future projects.
As an ongoing performance indicator, staff tracks all commercial values as a percentage of the
total assessed valuation (less value attributed to tax-exempt properties). In 2018 commercial
properties were valued at $771 mm, or 16.3% of the total $4.7 billion assessed valuation. Over
the past five years, commercial values have increased by $235 mm (44%) with new construction
accounting for $94 mm of the total. Over the same period, total valuation has increased by $2.1
billion or an 80% increase. With an active housing market, it will continue to be a challenge for
commercial value to reach in excess of 20% of the total with the highest ratio over the past 10
years being 20.42% in 2013.
High-Impact Initiatives
Woodbridge Crossing
The WEDC & City of Wylie continue to fund a sales tax reimbursement program to Inventrust
(owner of Target-anchored Center). In FY 2017-2018, the WEDC reimbursed $251,451 to
Inventrust with the City reimbursing $502,902 with total taxable sales in the Center over the same
period of$77.4 mm (a 3% increase over 2017). The City & WEDC are committed to reimburse
Inventrust up to a maximum $6 mm. $5.45 mm has been reimbursed to date with it estimated that
total obligations will be satisfied on or about June 2019. Over the life of the Performance
Agreement, $5.2 mm in ad valorem taxes have been paid to the City of Wylie with a current
valuation of$74 mm which is a 5.25% increase over 2017. Sales taxes generated over the life of
the agreement, less those reimbursed to the developer, equal $4.8 mm.
In 2018 Inventrust announced plans to construct 24,000 square feet of inline space between Kohl's
and Dollar Tree. The new tenants will include Ulta, Sketchers,and an 8,000 square foot speculative
retail space. Also planned is an additional 5,400 square foot building adjacent to McAlister's
occupied by MOD Pizza and space for one additional retailer.
3
Woodbridge Parkway Corridor
In 2014, the WEDC also partnered with the City of Wylie and the City of Sachse to extend
Woodbridge Parkway from Hensley Lane and provide direct access to State Highway 78. Of the
$976,000 borrowed for the WEDC commitment, there remains a principal balance of$364,940.
The WEDC continues to fund a Sales Tax Reimbursement Agreement with Clark Street
Development (owner/developer of Woodbridge Centre). In FY 2017-2018, $115,087 was
reimbursed to Clark Street with a total of$441,760 paid since July 2013. The center is currently
generating $23 mm in taxable sales on an annual basis.
In 2018, this shopping center welcomed The Credit Union of Texas and Pet Supply Plus. Also
announced was the lease of the last remaining end-cap space to Burgerim — a high-end, gourmet
burger establishment.
The WEDC is funding the final payment in a sales tax reimbursement program and Performance
Agreement to B&B Theatres Operating Company during the month of January. Approximately
$288,609 in infrastructure/sales tax reimbursement payments have been made to B&B since 2013.
Sander & F.M. 544
In 2018 construction continued on the Holiday Inn Express & Suites. The 98-room, 60,000 square
foot project has an estimated construction cost of$9.2 mm. The WEDC entered into a Performance
Agreement with the developer in December 2016 which required that a Certificate of Occupancy
be obtained no later than June 30, 2018. The project was declared in default on July 9, 2018. It is
now anticipated that the hotel will become operational in the Spring of 2019. With La Quinta
coming on-line in December of 2017, hotel occupancy taxes rose 89% over the last twelve months
to a total of$141,016.
The WEDC began work in this area in 2011 with a Performance Agreement to provide median
improvements and remove overhead utilities to benefit the development of Wylie Medical Plaza.
At 60,000 square feet, Wylie Medical is currently 80% leased with an appraised value of $12.6
mm.
State Highway 78 at Cooper Drive
The WEDC closed on the sale of a 1.6-acre lot to SCSD-Finnell in 2018 which is currently under
construction. This sale represents the second of three available lots with a 1.45-acre lot remaining.
In review, the WEDC redeveloped this property over a nine-year period as part of a strategic plan
to repurpose an industrial park developed in the early 1970's. The WEDC completed $525,000 in
site work to support the 5-acre development consisting of two deceleration lanes, median
improvements, a mutual access drive, and utility improvements. In 2017 a Certificate of
4
Completion was received from the TCEQ through the Voluntary Cleanup Program for impacted
soils identified in the development process. Total expenses to date for the project are $5.5 mm
with revenue generated to date of$3.4 mm. The last remaining pad has an estimated market value
of$1.45 mm.
544 Gateway Project
In 2016 the WEDC and City began the process of assembling approximately 13 acres for
redevelopment. Fronting 544 just west of 78, the City has a 5-acre tract acquired through a tax
foreclosure which previously had Superfund status. The remaining 8 acres was acquired by the
WEDC from 2 property owners with frontage on 544 and Commerce Street.
In 2017 the WEDC completed a study on the City site that removed approximately 2 acres from
the flood plain. The WEDC, also in 2017, completed a grading plan and brought in significant fill
which will greatly reduce costs associated with future development. Demolition of existing
buildings was completed in 2018. A remaining structure will stay in place at the north end of the
property until the City of Wylie's 5-acre tract is ready for development. The WEDC assisted
relocation/expansion of the building's tenant(DCU)to a site within Regency Business Park. DCU
completed construction of an 11,000 square foot office/warehouse facility in 2018 and relocated
operations to that facility.
A Certificate of Completion from the TCEQ via the Voluntary Cleanup Program for its 8-acre tract
was received on February 23, 2018. The City's 5-acre tract has been accepted into the TCEQ
Voluntary Cleanup Program and it is anticipated that all remediation and cleanup requirements
will be met and will receive a certificate of completion from the TCEQ in early 2020. In
partnership with the City of Wylie,the WEDC has expended$521,000 on remediation, demolition,
dirt work,maintenance, etc. with the WEDC carrying a current principal balance of$2 mm on debt
associated with the acquisition of the WEDC-owned 8 acres.
Jackson Street
The WEDC continues to market its 1-acre property at the northeast corner of Jackson & Oak for
an office development. While the mixed-use vision originally proposed has received little interest
from the development community due to estimated project costs, the WEDC is currently
discussing a 4-phased office development which may generated significant day-time employment
benefitting Historic Downtown Wylie.
The WEDC closed on a 0.26-acre tract near the northwest corner of Jackson & Oak in August of
2017. The WEDC had been negotiating with the property owner for over 2 years to acquire the
lot. Prior to closing, the 1940's family homestead which was beyond repair was demolished.
In December 2018 the WEDC entered into contract with Rocking M, LLC to develop a 3,200
square foot office building on the lot. The WEDC Board believes the office project will promote
5
further investment in the downtown area. It is anticipated that the sale will close by March 1, 2019
with construction to begin no later than April 2019.
Also in December 2018, the WEDC closed on 0.17 acre lot at the northeast corner of Oak and
Birmingham. Similar to the Rocking M project, the existing structure previously utilized as a
residential rental property will be demolished with the WEDC currently negotiating with a local
developer for the construction of a two-story, ±3,900 square foot office project.
State Highway 78 & Westgate
After 20 plus years of marketing 16 acres located near the intersection of F.M. 544 and Westgate,
a$32 mm project is underway on a previously registered State landfill. The property was impacted
by polypropylene and plastic shavings generated from a copper recycling business operating
nearby in Wylie. To facilitate the project, the City and WEDC entered into a public-private
partnership with the developer outlining fee waivers and financial assistance. Remediation and
site costs were estimated at$816,000. Phase I of the project will consist of 286 multi-family units,
2,300 sf of general retail, and 3,200 sf of restaurant space. Phase I must receive a Certificate of
Occupancy no later than September 1, 2020 in order to be eligible for public assistance under the
Agreement.
Commercial & Industrial Expansions/Relocations
In 2018, the WEDC executed ten Performance Agreements totaling 339,000 square feet of new
construction and facilitated $37 mm in new investment.
With acquisition of property for business park development a continuing objective,the WEDC has
experienced great success in attracting investment and primary jobs via the development of
business parks. Between the development of Premier Business Park, 544 Industrial Park, and
Premier Business Park South, the WEDC facilitated the development of 862,000 square feet of
new construction, over 800 new/retained jobs, and currently $97,677,000 in taxable value - on
only 70 acres.
2019 Goals & Objectives
While WEDC activities are often reactive, proactive efforts in 2019 must address the following:
• Downtown Revitalization and Expansion
• VCP on 544 Gateway Property
• Masterplan 544 Gateway property
• Workforce Development
• Industrial Park Development on Alanis
• Partner with Kansas City Southern Railway Company for the Development of a 250-acre
Logistics Park
6
• Complete Acquisition and Begin Redevelopment of a 13.2-acre Master Planned Site at
State Highway 78 and Brown Street
7
Wylie Ec
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2018 .A►nnual Report
Wylie City Council
January22, 2019
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Total Available Resources
Total Revenue $4,999,386
Beginning Fund Balance 886,200
Sales Tax 2 , 562 , 759
Lease Income 121 ,995
Hwy 78 Pad Sale 1 ,367,060
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Total Expenses
Total Expenses $ 3 ,495 ,476
Personnel 420,877
Administrative 209,811
Marketing 1 76,629
Debt Service 1 ,097,642
Land 5 78, 742
Incentives 775 ,862
Environmental & Site Work 226,281
Ending Fund Balance 1 ,462 ,636
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Total Incentives $ 775 ,862
Office/Med/Comm 230,000
Sales Tax Programs 429,993
Industrial 1 15 ,869
One-Time/ Final Pmt 306,667
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Cost Basis $9 f 662'456
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South Ballard - Redevelopment
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Cooper Drive - Industrial 4. 7 Acres
Highway 78 _ Retail /Office
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544 Gateway 7. 5 Acres
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Regency - Light Industrial 0. 7 Acres
Alan'
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Eubanks - Light Industrial 2 . 7 Acres
Brown & 78 - Retail/Office/Comm. 3.8 Acres
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2018 $ 360,000
2019 $ 1 ,244,000
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Woodbridge Crossing
Valuation $ 74,000,000
Ad Valorem Generated 5 ,200,000
Net Sales Tax Generated 4,800,000
Incentive Balance 545 ,940
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Woodbridge Parkway Corridor
Roadway Extension $976,000
Principal Balance 365 ,000
Clark Street Valuation 34, 300,000
B&B Operating Co Valuation 7, 300,000
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Sanden & 544
LaQuinta Investment $9,200,000
Holiday Inn Investment ± $ 10,000,000
Wylie Medical Plaza Valuation $ 12 ,000,000
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Highway 78 & Cooper
Pad Sale t• Finnell $ 1 ,367,060
Remaining Pad - Market Value $ 1 ,450,000
544 Gateway
Jackson Street
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Jackson Street Revitalization & Expansion
Complete Drainage / Traffic Study
Alley Improvements
VCP on 544 Gateway Project
Masterplan 544 Gateway
Workforce Development
Industrial Park on Alan's
Sale of 78 Pad Site
Partner with KCS - 250-Acre Logistics Park
State Highway 78 & Brown Redevelopment Project
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TABULATIONS
511TE ARCH SLIILLTING ,. PARKIN G.RCQU1REUR TOTAL TOTAL
Reutaill -1. Rest. Office Medical
AREA ,, REITD PROV,
LOT SF ACRES ,.]rift 2.4.41 I Put leo 1 0V0 400 I 0E0 350
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WYLIE ECONOMIC DEV. CORP.
TABULATIONS
HIES P ERR KO 1 PEP CAE 1 Ren HO, ,,,,,,
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SITE AREA
BOLDING
AREA
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PARKING REQUIRED
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65,025 2,562 7420 SF 3,710 19 3,719 37 ' 56 36 13000.517:
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,
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/WOO SF
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517,156 I 11 7 558255 58 6,262 35 , 13743 140 154501 33 16,509 54 272 3641------- /1000(8)sr I--- --- - -r-- spi - - I------- -------"---- 1
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WYLIE ECONOMIC DEN/. CORP. LC:ALL AL MN LD
7
Wylie City Council
1 AGENDA REPORT
Meeting Date: January 22, 2019 Item Number: 4
Department: Finance (City Secretary's Use Only)
Prepared By: Melissa Beard Account Code:
Date Prepared: January 8, 2019 Exhibits: CAFR; Management Letter
Subject
Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR) for FY 2017-18 after
presentation by the audit film of Weaver, LLP.
Recommendation
Motion to accept the Comprehensive Annual Financial Report (CAFR) for FY 2017-18 as presented by the audit film of
Weaver, LLP.
Discussion
The City Charter in Article VII, Municipal Finance, Section 13: Independent Audit, requires that at the end of the fiscal
year an independent audit be made of all accounts of the City by a certified public accountant. In compliance with the
City Charter,our outside auditor, Weaver, LLP has perfoiiued an audit as of September 30, 2018.
This is the fifth year for the audit to be perfoiiued by Weaver after their selection to continue as the City's independent
auditors following an RFP process done during 2014. Prior to that Weaver had served as the City's auditors for six years.
Mr. John DeBurro, Partner-Assurance Services, with Weaver will briefly present the CAFR, including the Independent
Auditors' Report and answer any questions that the City Council may have regarding the report.
The goal of the audit is to provide reasonable assurance that the financial statements of the City are free of material
misstatement. This is achieved through testing of accounting controls, internal controls and compliance. There is also
testing of significant accounting balances using a combination of vouching material transactions, sampling transactions
and applying analytical procedures.
Interim Fieldwork for the audit began the first week of October and the final fieldwork was perfoiiued November 19
through December 14.
Page 1 of 1
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,nEntwin " Michael Szabo.
CITY OF WYLIE, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED
SEPTEMBER 30, 2018
AS PREPARED BY THE
FINANCE DEPARTMENT
CITY OF WYLIE, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018
TABLE OF CONTENTS
Exhibit Pape
I. INTRODUCTORY SECTION
Letter of Transmittal i
GFOA Certificate of Achievement v
Organizational Chart vi
Principal Officials vii
II. FINANCIAL SECTION
Independent Auditor's Report 1
A. MANAGEMENTS DISCUSSION AND ANALYSIS 5
B. BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position A-1 15
Statement of Activities A-2 16
Fund Financial Statements
Governmental Fund Financial Statements
Balance Sheet A-3 18
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position A-4 20
Statement of Revenues, Expenditures, and Changes in Fund Balance A-5 21
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures
and Changes in Fund Balance to the Statement of Activities A-6 22
Proprietary Fund Financial Statements
Statement of Net Position A-7 24
Statement of Revenues, Expenses, and Changes in Fund Net Position A-8 26
Statement of Cash Flows A-9 27
Notes to the Basic Financial Statements 28
C. REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance-
Budget (GAAP Basis)and Actual-General Fund A-10 62
Notes to Budget Comparison Schedule 64
Schedule of Changes in Net Pension Liability and Related Ratios -TMRS A-11 65
Schedule of Pension Contributions -TMRS A-12 66
Schedule of Changes in Total OPEB Liability and Related Ratios -TMRS A-13 67
Schedule of OPEB Contributions -TMRS A-14 68
Notes to Texas Municipal Retirement System Required Supplementary Information 69
D. COMBINING AND BUDGETARY FUND FINANCIAL STATEMENTS AND SCHEDULES
Major Governmental Funds
Budgetary Comparison Schedule-General Obligation Debt Service Fund A-15 72
TABLE OF CONTENTS-CONTINUED
Exhibit Page
Non major Governmental Funds
Combining Balance Sheet B-1 74
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance B-2 76
Non major Special Revenue Funds
Budgetary Comparison Schedules:
4B Sales Tax Revenue Fund C-1 78
Park Acquisition and Improvement C-2 79
Fire Training Center C-3 80
Fire Development Fees C-4 81
Municipal Court Technology Fund C-5 82
Municipal Court Building Security Fund C-6 83
Hotel Tax Fund C-7 84
Federal Seizure Fund C-8 85
Judicial Efficiency Fund C-9 86
Truancy Court Fund C-10 87
Nonmajor Debt Service Funds
Budgetary Comparison Schedules:
4B Debt Service 1996 D-1 88
4B Debt Service 2005 D-2 89
III. STATISTICAL SECTION Table
Net Position By Component 1 94
Expenses, Program Revenues, and Net(Expense)/Revenue 2 96
General Revenues and Total Change in Net Position 3 98
Fund Balances of Governmental Funds 4 100
Changes in Fund Balances of Governmental Funds 5 102
Tax Revenues by Source, Governmental Funds 6 104
Assessed Value and Estimated Actual Value of Taxable Property 7 105
Direct and Overlapping Property Tax Rates 8 106
Principal Property Tax Payers 9 107
Property Tax Levies and Collections 10 108
Direct and Overlapping Sales Tax Revenue 11 109
Taxable Sales by Category 12 110
Ratios of Outstanding Debt by Type 13 112
Ratios of General Bonded Debt Outstanding 14 114
Direct and Overlapping Governmental Activities Debt 15 115
Legal Debt Margin Information 16 116
Pledged-Revenue Coverage 17 118
Demographic and Economic Statistics 18 120
Principal Employers 19 122
Full-Time Equivalent Employees by Function/Program 20 123
Operating Indicators by Function/Program 21 124
Capital Asset Statistics by Function/Program 22 126
INTRODUCTORY SECTION
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Our Mission...
A A ...to be responsible stewards of the public trust,
to strive for excellence in public service
and to enhance the quality of life for all.
January 22, 2019
The Honorable Eric Hogue, Mayor
Members of the City Council
And the Citizens
City of Wylie, Texas
Financial policies of the City of Wylie require that the City's Finance Department prepare a complete set of
financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited
in accordance with generally accepted auditing standards by a firm of licensed certified public accountants.
Accordingly,the Comprehensive Annual Financial Report(CAFR) for the City of Wylie, Texas for the fiscal year
ended September 30, 2018, is hereby issued.
This report consists of management's representations concerning the finances of the City. Consequently,
management assumes full responsibility for the completeness and reliability of all the information presented in
this report. To provide a reasonable basis for making the representations, management of the City has
established a comprehensive internal control framework that is designed both to protect the City's assets from
loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial
statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits,
the City's comprehensive framework of internal controls has been designed to provide reasonable, rather than
absolute assurance, that the financial statements will be free from material misstatement. As management, we
assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material
respects.
The City's financial records have been audited by Weaver LLP, Certified Public Accountants, as required by the
City Charter. This CAFR has been prepared based upon those audited records. The goal of the independent
audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended
September 30, 2018 are free of material misstatement. This independent audit involved examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting
principles used and significant estimates made by management; and evaluating the overall financial statement
presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for
rendering an unmodified opinion that the City's financial statements for the fiscal year ended September 30,
2018, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first
component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the
basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement MD&A and should be read in conjunction with it. The City's MD&A can
be found immediately following the report of the independent auditor.
300 Country Club Road • Wylie,Texas 75098 • 972.516.6000 • WylieTexas.gov
Profile of the City
The City of Wylie is located in the south central portion of Collin County, approximately 23 miles northeast of
downtown Dallas. Incorporated in 1887, the City adopted its Home Rule Charter on January 19, 1985 and
operates under a council-manager form of government. The City Council is comprised of a Mayor and six
council members. All members are elected at-large on a staggered and nonpartisan basis for three-year terms.
They are responsible to enact local legislation, provide policy, and annually adopt the operating budget. They
appoint the City Manager, City Attorney, Judge of the Municipal Court and members of various boards and
commissions. The City Manager, under the oversight of the City Council, is responsible for the proper
administration of the daily operations of the City.
The City provides a full range of municipal services including general government, public safety (police, fire,
and emergency communications), streets, library, parks and recreation, planning and zoning, code
enforcement, animal control, and water and sewer utilities. Sanitation services are provided by the City but are
privately contracted. The Wylie Economic Development Corporation (VVEDC) is included in the financial
statements as a discrete component unit. Its purpose is to aid, promote and further economic development
within the City. The Wylie Park and Recreation Facilities Development Corporation (4B Corporation) is also
combined within the financial statements of the City. Both VVEDC and the 4B Corporation are primarily funded
with sales tax revenues. Both corporations are discussed more fully in the notes to the financial statements.
The annual budget of the City serves as the foundation for its financial plan and control. The budget is
proposed by the City Manager and adopted by the City Council in accordance with policies and procedures
established by the City Charter, ordinances and state law. The budget process begins each year with a budget
message from the City Manager highlighting the objectives to be used in developing departmental budgets.
The departmental budgets are then reviewed by the City Manager and a proposed budget is prepared for
presentation to the City Council. The City Council reviews the budget in subsequent work sessions and a
formal budget is prepared and made available to the public for review by August 5th each year or a date to be
determined by the City Council. Prior to official adoption of the budget by Council, a public hearing on the
proposed budget is held to allow for public input. Of the twenty-six governmental funds the City maintains,
fourteen of them are annually appropriated. These include the General Fund, ten Special Revenue Funds and
the three Debt Service Funds.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Wylie operates.
Local economy
Fast paced growth continues throughout the City. After the City's growth underwent a slowdown which went
hand in hand with the nationwide economic downturn, there was a much improved environment in Fiscal Year
2013. The growth rate began improving in Fiscal Year 2013, and has continued to be robust since Fiscal Year
2015. The 2018 population of the City has been estimated at about 52,003. This represents a 3.7% growth
over the previous year's population which was 50,152. The growth is also evidenced in residential
construction. Residential construction permits remain steady, ending the year at 543. This continues the strong
issuance of building permits that first began in Fiscal Year 2013. The economy remains strong and this is also
evidenced in the tax base. When both residential and commercial growth is considered, our total tax base
increased by 12.8% over the previous year. Our freeze adjusted taxable assessed value this year, as provided
by the Collin Central Appraisal District, Dallas Central Appraisal District and Rockwall Central Appraisal District,
was$3,776,813,114.
The City's continued pace of growth is due to a favorable economic environment enhanced by the partnership
between the City and the Wylie Economic Development Corporation. In 2018 Woodbridge Crossing, a Target-
anchored center, announced plans to construct 24,000 square feet of new in-line space. Future tenants will
include Ulta, Skechers and an 8,000 square foot spec retail space. Also planned is an additional 5,400 square
foot building which will be occupied by MOD Pizza,with space for one additional retailer.
ii
2018 also saw Woodbridge Centre, a Kroger-anchored center, welcome the arrival of Credit Union of Texas
and Pet Supplies Plus. Also announced was the leasing of the last remaining end-cap of this center to
Burgerim, a high-end gourmet burger establishment.
As further evidence of an expanding economy, Woodbridge Crossing and Woodbridge Centre experienced
4.6% and 13.5% growth in retail sales respectively. From a regional perspective, Wylie benefits greatly from
the expanding populations of Sachse, Murphy, and Lavon with a Retail Trade Area population of 215,264.
2018 concluded a nine year strategic plan of redeveloping and revitalizing targeted properties on Hwy 78, a
major thoroughfare through the City. Over the past decade, the Wylie Economic Development Corporation
assembled seven properties and this overall redevelopment freed up 5+ acres of prime commercial property,
creating three retail pad sites and forever changing the landscape along Hwy 78. Two primary employers were
able to relocate to industrial parks here in Wylie and the City welcomed Chick-fil-a to the newly redeveloped
Hwy 78 area. Another pad site was recently sold to a developer who proposed a 10,000 square foot, multi-
tenant building. With construction now underway, secured tenants include a Schlotzsky's Austin Eatery, dental
office, and a hair salon, in addition to 3,500 square feet of lease space which is being marketed to restaurant
users.
Development of Industrial & Warehouse flex space is trending upwards due to limited inventory and high
demand. Overall project activity in Wylie's Regency Business Park has been at all-time highs with projected
construction of at least 100,000 square feet anticipated in 2019.
The majority of the City has completed its recovery from the two severe hail storms it experienced during the
spring of 2016. 80%of buildings throughout Wylie experienced damage with a dollar value of approximately$4
billion. All City facilities have been repaired and are fully operational with the exception of the Public Safety
Building whose damage was extensive. A remodel and expansion plan for this building has been approved
and 2019 will see the beginning of construction for this$13,000,000 project.
Finally, the Ground Breaking of Collin College's Wylie Campus was celebrated in 2018. The 7,500-student
campus will open in 2020. This will significantly increase the daytime population in the City thus making it more
appealing to small and mid-size businesses in addition to restaurants and retailers.
Long-term financial planning
In 2006, the City developed a Long-Range Financial Plan. The plan included street and park improvements, a
new city hall, library, fire station, recreation center and sidewalks. The voters of the City of Wylie authorized the
City to issue $73,950,000 in General Obligation Bonds to fund this capital improvement program. The first
series of General Obligation bonds were sold in late March of 2006 and the remaining bonds were sold in
August of 2008. Since that time the City has refunded various bond issues to obtain more favorable interest
rates. Certificates of Obligation in the amount of $7,175,000 were sold in Fiscal Year 2017 that will provide
funding for new capital assets in the City's water storage and metering systems. Partial funding of the Public
Safety Building remodel and expansion will be provided by Certificates of Obligation issued in 2018 for
$8,500,000. The remaining cost of this project will be funded with insurance proceeds and excess Fund
Balance from the General Fund.
Relevant financial policies
During Fiscal Year 2018, the City Council approved the Financial Management Policies and no significant
changes were made to the previous policies.
Financial policies state that, "It is the goal of the City to achieve and maintain an unassigned fund balance in
the general fund equal to 25% of expenditures. The City considers a balance of less than 20%to be cause for
concern, barring unusual or deliberate circumstances. If unassigned fund balance falls below the goal or has a
deficiency, the City will appropriate funds in future budgets to replenish the fund balance based on a time table
deemed adequate by the City Council."
iii
Major initiatives
The City Council worked together to continue efforts on their previously adopted mission, vision and values that
are used for strategic planning purposes. The budget for Fiscal Year 2018-19 approved by the City Council
reflected a decrease in the property tax rate of$0.055152 per$100 of assessed property valuation. This rate
was the City's calculated effective tax rate and was the seventh consecutive year the Council has decreased
the tax rate.
Awards and Acknowledgements
Recognition
Various awards came to the City throughout the year. Benzinga, an innovative financial media company,
named Wylie the 4th Safest City to live in the United States. Wylie's Rita &Truett Smith Public Library received
The Achievement of Excellence in Libraries Award which is conferred annually to libraries that demonstrate
consistent excellence and outstanding contributions to public library services within their communities. Wylie
Fire Rescue received the coveted ranking of Best Practices Fire Department from the Texas Fire Chiefs
Association and maintained their ISO 1 ranking by the property/casualty insurance industry. Wylie Recreation
received the Regional Texas Recreation and Park Society 2018 Excellence in Programming Award. The City
also was recognized for their efforts of increasing environmental awareness with the Keep Texas Beautiful
Government Award. The honor was for cities with a population of 30,000-50,000.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate
of Achievement for Excellence in Financial Reporting to the City of Wylie for its comprehensive annual financial
report (CAFR) for the fiscal year ended September 30, 2017. The City has participated in the program for
many years and has been awarded the Certificate numerous times. In order to be awarded a Certificate of
Achievement, the government must publish an easily readable and efficiently organized CAFR. This report
must satisfy both GAAP and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our current report continues to
conform to the Certificate of Achievement program requirements, and we are submitting it to the GFOA to
determine its eligibility for another certificate.
The preparation of this report could not be accomplished without the dedicated services of the entire staff of the
Finance Department. We would also like to express our appreciation to all staff members who assisted and
contributed to the preparation of this report. Acknowledgement is also given to representatives of Weaver,
LLP, Certified Public Accountants for their dedicated assistance in producing this report.
Special acknowledgement is given to the City Manager, Mayor and the members of the City Council for their
support for maintaining the highest standards of professionalism in the management of the City of Wylie
finances.
Respectfully submitted,
telt ��II
W
Melissa Beard Ron Arp
Finance Director Assistant Finance Director
iv
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Wylie
Texas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 2017
Executive Director/CEO
v
FY 2018 CITY IF YLIE
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CITY OF WYLIE, TEXAS
PRINCIPAL OFFICIALS
September 30, 2018
City Council
Eric Hogue, Mayor
Keith Stephens, Mayor Pro Tem
Matthew Porter, Councilmember
Jeff Forrester, Councilmember
Candy Arrington, Councilmember
Dr. Timothy T. Wallis, Councilmember
David Dahl, Councilmember
City Staff
Mindy Manson, City Manager
Chris Hoisted, Assistant City Manager
Stephanie Storm, City Secretary
Melissa Beard, Finance Director
Lety Yanez, Human Resources Director
Anthony Henderson, Police Chief
Brent Parker, Fire Chief
Tim Porter, Public Works Director
Robert Diaz, Parks & Recreation Director
Rachel Orozco, Library Director
Renae' 011ie, Development Services Director
Sam Satterwhite, WEDC Director
Other Appointed Officials
Weaver, LLP, Auditors
Abernathy, Roeder, Boyd & Hullett, PC, City Attorney
Norton Rose Fulbright US LLP, Bond Counsel
FirstSouthwest, A Division of Hilltop Securities, Financial Advisors
vii
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Austin Conroe Dallas Fort Worth Houston
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Independent Auditor's Report
Members of the City Council
City of Wylie, Texas
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-
type activities, the discretely presented component unit, each major fund, and the aggregate
remaining fund information of the City of Wylie (the City) as of and for the year ended September 30,
2018, and the related notes to the financial statements, which collectively comprise the City's basic
financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal control relevant to the preparation
and fair presentation of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
in the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation
of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the
City, as of September 30, 2018, and the respective changes in financial position, and,where applicable,
cash flows thereof for the year then ended in conformity with accounting principles generally accepted
in the United States of America. Weaver and Tidwell, L.L.P.
2300 North Field Street, Suite 1000 Dallas,Texas 75201
1 Main:972.490.1970 Fax:972.702.8 321
.mAs A l)VSwIRS I .R. gM
Members of the City Council
City of Wylie, Texas
Change in Accounting Principles
As discussed in Note 18 to the financial statements, in 2018, the City adopted new accounting
guidance, GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits
Other Than Pensions. Beginning net position has been restated to reflect the change in accounting
principle for implementation of this Statement. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis on pages 5 through 11, and the budgetary comparison
information and Texas Municipal Retirement System pension and OPEB schedules on pages 62 through
69 be presented to supplement the basic financial statements. Such information, although not a part of
the basic financial statements, is required by the Governmental Accounting Standards Board, who
considers it to be an essential part of financial reporting for placing the basic financial statements in an
appropriate operational, economic, or historical context. We have applied certain limited procedures
to the required supplementary information in accordance with auditing standards generally accepted
in the United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We do not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
Other In formation
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City's basic financial statements. The introductory section, combining and
individual nonmajor fund financial statements and schedules, and statistical section, are presented for
purposes of additional analysis and are not a required part of the financial statements.
The combining and individual nonmajor fund statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other
records used to prepare the basic financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the
United States of America. In our opinion, the combining and individual fund statements and schedules
are fairly stated in all material respects in relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in
the audit of the basic financial statements and, accordingly, we do not express an opinion or provide
any assurance on them.
2
Members of the City Council
City of Wylie, Texas
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 16,
2019, on our consideration of the City's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on
internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards the City's internal control over financial
reporting and compliance.
WEAVER AND TIDWELL, L.L.P.
Dallas, Texas
January 16, 2019
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City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
As management of the City of Wylie, we offer readers of the City's financial statements this narrative overview
and analysis of the financial activities of the City for the fiscal year ended September 30, 2018. We encourage
readers to consider the information presented here in conjunction with additional information that we have
furnished in our letter of transmittal,which can be found on pages one through four of this report.
Financial Highlights
• The unassigned portion of the General Fund fund balance at the end of the year was
$16,202,153 or 42% of total General Fund expenditures. This includes the 25% of General Fund
expenditures which is required to be held in General Fund fund balance per the City Council approved
Financial Management Policies. That amount is $9,607,505. The remainder represents funds which
may be used for one-time expenditures or unforeseen needs which the Council allocates for a specific
purpose. The unassigned General Fund fund balance can be seen on page 18 of this report on the
Balance Sheet-Governmental Funds. It is part of the total General Fund fund balances,
September 30, 2018, shown on page 21 of this report on the Statement of Revenues, Expenditures,
and Changes in Fund Balance.
• The assets of the City exceeded its liabilities at the close of the fiscal year ended September 30, 2018,
by$238,879,550 (net position). Of this amount, $34,858,069 (unrestricted portion of net position) may
be used to meet the government's ongoing obligations to citizens and creditors. Included in the
unrestricted portion of net position are monies from all the City's various funds which are not either
committed to or restricted for other purposes.
• Exclusive of the cumulative effect of implementing GASB Statement No. 75 ($346,998), the City's total
net position increased by $14,099,717. The effects of that change can be seen in Table 2. The
increase is attributable to increases in revenues, particularly property tax revenues from new
construction and intergovernmental revenues.
• The City's governmental funds reported combined ending fund balances of$49,401,101 , an increase
of$11,571,552 in comparison to the previous year.
• Total bonded debt of the City increased by $1,731,289 during the fiscal year due to payments on
bonded debt and the issuance of Series 2018 Combination Tax & Revenue Bonds that will provide
funding for the renovation of the Public Safety Building.
• Exclusive of the cumulative effect of implementing GASB Statement No. 75, net position increased in
the Utility Fund by $4,096,706 in comparison to the previous year. This was due primarily to the
increase in revenue from sewer charges, increased water and sewer impact fee revenue and
increases in capital contributions.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City's basic financial statements.
The City's basic financial statements comprise three components: 1) government-wide financial statements, 2)
fund financial statements, and 3) notes to the financial statements. This report also contains other
supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are designed to provide
readers with a broad overview of the City of Wylie's finances. This is done in a manner similar to a private-
sector business. Two statements, the Statement of Net Position and the Statement of Activities, are utilized to
provide this financial overview.
5
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
The Statement of Net Position presents information on all of the City's assets and deferred outflows of
resources and liabilities and deferred inflows of resources with the difference between the two reported as net
position. Over time, increases or decreases in net position may serve as a useful indicator of whether the
financial position of the City is improving or deteriorating.
The Statement of Activities presents information showing how the government's net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flow. Thus, revenues and expenses are reported
in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes
and earned but unused vacation leave).
Both of the government-wide statements distinguish between governmental activities and business-type
activities. Governmental activities basically account for those activities supported by taxes and
intergovernmental revenues. On the other hand, business-type activities are basically supported by user fees
and charges. Most City services are reported in governmental activities while business-type activities are
reported in the Enterprise Fund.
The government-wide statements include not only the City but also a discrete component unit, the Wylie
Economic Development Corporation (VVEDC). Although legally separate, VVEDC is financially accountable to
the City.
Fund financial statements. The City, like other state and local governments, utilizes fund accounting to
ensure and demonstrate compliance with finance-related legal requirements. A fund is a grouping of related
accounts that is used to maintain control over resources that have been segregated for specific activities or
objectives. All of the funds of the City can be divided into two categories: governmental funds and proprietary
funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating a government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it
is useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better
understand the long-term impact of the government's near-term financing decisions. Both the governmental
fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund
balances provide a reconciliation to facilitate this comparison between governmental funds and governmental
activities.
The City maintains twenty-six individual governmental funds. Information is presented separately in the
Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and
Changes in Fund Balances for the General Fund and the General Obligation Debt Service Fund. All Capital
Projects Funds are combined for a single, aggregated presentation. Data from the other non-major funds are
also combined and reported in a single column. Individual fund data for each of the non-major governmental
funds is provided in the form of combining statements elsewhere in this report.
Proprietary funds. The City maintains one type of proprietary fund, an enterprise fund. Enterprise funds are
used to report the same functions presented as business-type activities in the government-wide financial
statements. The City uses an enterprise fund to account for its water and sewer operations.
Proprietary funds financial statements provide the same type of information as the government-wide financial
statements, only in more detail.
6
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
Notes to the financial statements. The notes provide additional information that is essential to gain a full
understanding of the data provided in the government-wide and fund financial statements
Other information. In addition to the basic financial statements and accompanying notes, this report also
presents certain required supplementary information. Required supplementary information can be found after
the notes to the financial statements.
Government-Wide Financial Analysis
At the end of fiscal year 2018, the City's net position (assets exceeding liabilities) totaled $238,879,550 . This
analysis focuses on the net position (Table 1) and changes in net position (Table 2).
Net Position. The largest portion of the City's net position, $191,399,673 , or 80.12%, reflects its investment in
capital assets (land, buildings, improvements other than buildings, machinery and equipment, construction in
progress), less any related debt used to acquire those assets that is still outstanding. The City uses these
assets to provide services to its citizens; consequently, these assets are not available for future spending.
Although the City reports its capital assets net of related debt,the resources needed to repay this debt must be
provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional portion of the City's net position, $12,621,808 , or 5.28%represents resources that are subject to
external restrictions on how they may be used. The unrestricted portion of net position which is $34,858,069
(14.60%) may be used to meet the government's ongoing obligations to citizens and creditors.
Table 1
Condensed Statement of Net Position
Governmental Business-type
Activities Activities Total
2018 2017 2018 2017 2018 2017
Current and other assets $ 54,212,921 $ 42,432,836 $30,990,190 $29,107,431 $ 85,203,111 $ 71,540,267
Capital assets 207,953,389 205,850,851 56,974,974 55,604,907 264,928,363 261,455,758
Total Assets 262,166,310 248,283,687 87,965,164 84,712,338 350,131,474 332,996,025
Deferred outflows of resources 8,432,588 10,708,701 658,747 865,924 9,091,335 11,574,625
Long term liabilities 99,880,530 99,567,819 13,575,982 14,459,797 113,456,512 114,027,616
Other liabilities 3,708,150 3,464,978 1,537,931 1,792,827 5,246,081 5,257,805
Total liabilities 103,588,680 103,032,797 15,113,913 16,252,624 118,702,593 119,285,421
Deferred inflows of resources 1,509,541 144,419 131,125 13,979 1,640,666 158,398
Net Position:
Net investment in capital assets 139,434,589 131,493,684 51,965,084 50,328,296 191,399,673 181,821,980
Restricted for debt service 955,332 820,559 - - 955,332 820,559
Restricted for capital projects - - 8,327,382 7,125,122 8,327,382 7,125,122
Restricted for economic development 2,902,277 2,992,341 - - 2,902,277 2,992,341
Restricted for tourism 323,479 223,937 - - 323,479 223,937
Restricted for other 113,338 108,295 - - 113,338 108,295
Unrestricted 21,771,662 20,176,356 13,086,407 11,858,241 34,858,069 32,034,597
Total Net Position $165,500,677 $155,815,172 $73,378,873 $69,311,659 $ 238,879,550 $225,126,831
Changes in Net Position. Exclusive of the cumulative effect of implementing GASB Statement No. 75,the net
position of the City increased by$14,099,717 for the fiscal year ended September 30, 2018.
Governmental Activities. Governmental activities increased the City's net position by $10,003,011 from the
prior year. This was primarily due to developer contributions of streets, alleys and drainage totaling
$10,132,706. There also was a slight increase in ad valorem revenue from new residential construction.
7
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
Business-type Activities. Net position from business-type activities increased by $4,096,706 from the prior
year Utility revenues from the growth of our customer base are partially responsible as well as increased
revenue from bulk sewer charges. The majority of the net position increase is due to developer contributions
for water and sewer infrastructure of approximately $2.5 million, in addition to $1.1 million collected for water
and sewer impact fees.
Table 2
Changes in Net Position
Governmental Business-type
Activities Activities Total
2018 2017 2018 2017 2018 2017
Revenues:
Program revenues:
Charges for services $ 6,713,594 $ 6,542,140 $19,431,713 $18,169,571 $ 26,145,307 $ 24,711,711
Operating grants and contributions 346,444 364,935 - - 346,444 364,935
Capital grants and contributions 11,809,600 15,186,815 3,646,800 3,280,520 15,456,400 18,467,335
General revenues:
Ad valorem taxes 31,459,533 30,065,957 - - 31,459,533 30,065,957
Sales taxes 7,859,294 7,993,453 - - 7,859,294 7,993,453
Other taxes and fees 2,749,138 2,726,088 - - 2,749,138 2,726,088
Interest 312,765 145,377 212,774 135,053 525,539 280,430
Gain(loss)disposal of capital assets 22,460 - - - 22,460 -
Miscellaneous 356,159 223,012 129,963 172,836 486,122 395,848
Total revenues 61,628,987 63,247,777 23,421,250 21,757,980 85,050,237 85,005,757
Expenses:
General Government 10,540,621 9,460,047 - - 10,540,621 9,460,047
Public Safety 20,843,027 17,893,012 - - 20,843,027 17,893,012
Urban Development 1,354,808 1,179,962 - - 1,354,808 1,179,962
Streets 8,832,924 8,044,783 - - 8,832,924 8,044,783
Community Service 9,561,750 7,709,291 - - 9,561,750 7,709,291
Interest on long-term debt 2,659,653 2,752,525 - - 2,659,653 2,752,525
Water and sewer operations - - 17,157,737 15,334,168 17,157,737 15,334,168
Total expenses 53,792,783 47,039,620 17,157,737 15,334,168 70,950,520 62,373,788
Increase(decrease)in net position before 7,836,204 16,208,157 6,263,513 6,423,812 14,099,717 22,631,969
transfers
Transfers 2,166,807 2,112,861 (2,166,807) (2,112,861) - -
Increase(decrease)in net position 10,003,011 18,321,018 4,096,706 4,310,951 14,099,717 22,631,969
Net position-October 1 155,815,172 137,494,154 69,311,659 65,000,708 225,126,831 202,494,862
Cumulative effect of change (317,506) - (29,492) - (346,998)in accounting principle
Net position-September 30 $165,500,677 $155,815,172 $73,378,873 $69,311,659 $238,879,550 $225,126,831
Government-Wide Financial Analysis
Governmental funds. The focus of the City's governmental funds is to provide information on near-term
inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, unreserved fund balance may serve as a useful measure of a
government's net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the City's governmental funds reported combined fund balances of
$49,401,101 .
8
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
The General Fund is the main operating fund of the City. At the end of the current fiscal year, unassigned fund
balance was $16,202,153 . The unassigned fund balance of the General Fund decreased by $79,824 during
the current fiscal year. The reason for the decrease is multi-faceted. Overall General Fund revenues increased
slightly, expenditures were less than anticipated and $1.3 million was assigned this year for the remodel of Fire
Station#2.
The General Obligation Debt Service Fund had an increase of$162,075 in fund balance. This was due to the
increase in ad valorem property tax revenue from new construction. These funds are specifically restricted for
the payment of debt service. The Capital Projects Fund increased $12,668,944 due to the issuance of
$8,500,000 of bonds and a $3.8 million transfer from the General Fund for the Public Safety Building. Other
governmental funds' combined fund balances increased$380,253 .
Proprietary funds. The City's proprietary funds provide the same type of information found in the government-
wide statements, but in more detail.
Unrestricted net position of the Utility Fund at the end of the year was $13,086,407. This represents an
increase of$1,228,166 . This is largely attributable to the increases in water and sewer sale revenues. This
year's operating income was $2,743,933. This increase of $1,112,460 from last year's operating income is
attributable to growth in the customer base as well as the additional revenue received from rate increases.
General Fund Budgetary Highlights. In FY2018, the General Fund expenditure budget was increased by
$3,653,078 over the 2017 budget. Each year the City performs a mid-year review of the budget. If the City
Manager determines that funds are available certain amendments are proposed to the City Council for their
review and approval. Expenditures were amended throughout the year with the majority occurring during mid-
year reviews. These amendments increased General Fund appropriations by$1,375,614 or 3.18%.
In the General Fund,the actual revenue received in comparison to the final budget was over by$616,362. This
positive variance is most noticeable in licenses and permits, intergovernmental revenue and miscellaneous
income. General Fund expenditures had a final budget to actual positive variance of$2,409,759 prior to other
financing sources/uses. This amount is attributable to intentional savings made by all departments, incomplete
or postponed projects and personnel savings due to turnover and unfilled vacancies.
9
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
Capital Assets and Debt Administration
Capital Assets. The City's investment in capital assets for its governmental and business-type activities as of
September 30, 2018, amounts to $264,928,363 (net of accumulated depreciation). The investment in capital
assets includes land, buildings, improvements other than buildings, machinery and equipment, and
construction in progress. The total increase in the City's investment in capital assets for the current year was
1.3%
Table 3
Capital Assets at Year-end
Net of Accumulated Depreciation (000's)
Governmental Activities Business-Type ActivitieE Total
Asset 2018 2017 2018 2017 2018 2017
Land $ 39,407 $ 38,113 $ 112 $ 112 $ 39,519 $ 38,225
Other non-depreciable assets 1,133 929 - - 1,133 929
Buildings 35,751 37,282 3,065 3,195 38,816 40,477
Improvements 122,364 119,209 51,704 51,140 174,068 170,349
Machinery and equipment 6,927 7,479 936 877 7,863 8,356
Construction in progress 2,371 2,839 1,158 281 3,529 3,120
$ 207,953 $ 205,851 $56,975 $55,605 $ 264,928 $ 261,456
Additional information on the City's capital assets can be found in the notes to the financial statements on
pages 41-42.
Debt Administration. At the end of the current fiscal year, the City of Wylie had total bonded debt outstanding
of$98,272,731 , all of which is backed by the full faith and credit of the City.
Table 4
Outstanding Debt at Year End (000's)
Governmental Activities Business-Type Activities Total
Type of Debt 2018 2017 2018 2017 2018 2017
General Obligation $ 68,265 $ 72,830 $ 4,330 $ 4,945 $ 72,595 $ 77,775
Combination Tax & Revenue 8,945 1,165 7,175 7,175 16,120 8,340
Contractual Obligations 1,195 1,260 - - 1,195 1,260
Unamortized premium (discount) 7,604 8,336 759 830 8,363 9,166
Total $ 86,009 $ 83,591 $ 12,264 $ 12,950 $ 98,273 $ 96,541
Total bonded debt of the City increased $1,731,287 due to the net effect of scheduled debt service payments
and the issuance of$8,500,000 Combination Tax& Revenue Certificates of Obligation, Series 2018.
10
City of Wylie, Texas
Management's Discussion and Analysis
September 30, 2018
The City continues to maintain favorable ratings from bond rating agencies. The current General Obligation,
Combination Tax and Revenue Certificates of Obligation, and Revenue Bonds ratings are as follows.
Moody's Standard
Investors Service & Poor's
General obligation bonds Aa2 AA
Certificates of obligation Aa2 AA
Revenue bonds Al A+
Additional information on the City's long-term debt can be found in the notes to the financial statements on
pages 43-47.
Economic Factors and Next Year's Budgets and Rates
During FY2018, 543 building permits were issued. Fast paced growth continues to be the predominant
characteristic of the City. After the slowdown in growth that reflected the then-current economic conditions, FY
2013 began to show signs of improvement. The growth rate has continued to be strong since FY2015 and, as
rapid growth continues, the upward trend in property values remains evident. Freeze-adjusted taxable property
values showed an increase of$482,690,675, or 12.78%, from FY2018 to FY2019. Our growth pattern is also
projected to continue into FY2019. However, as is the City's pattern, fiscal conservatism continues to play a
major role in the development of the FY2019 operating budget.
In FY2019, General Fund revenues and expenditures are budgeted to increase by 3.6% and 5.1% prior to
other financing sources and transfers out, respectively, over FY2018 revenues and expenditures. This will
provide a 32% estimated fund balance at FY2019 year-end,which exceeds the goal of 25%.
Utility Fund operating revenues are budgeted to increase by 10.3% from FY2018 revenues and operating
expenses were projected to increase by 4.9%from FY2018.
The City had an updated study of water and sewer rates performed by an outside consultant in FY2017. The
rates needed to fund current and future operating and infrastructure needs were identified. Also included in the
study were estimated future water and sewer charges from North Texas Municipal Water District. Therefore, in
the Utility Fund,water and sewer rates were adjusted for the 2019 budget year in accordance with this study.
During FY2006, voters authorized the City to issue $73,950,000 in bonds. $35,325,000 was issued in 2006
with the remaining $38,625,000 issued in 2008. The issuance of these bonds was expected to cause an
increase in the I & S tax rate to cover the principal and interest payments on the additional debt. However, the
total tax rate went unchanged from FY2009 through FY2012. FY2013 began the trend of a tax rate reduction
and 2019 was the seventh consecutive year the Council has decreased the tax rate. The current reduction was
$.055152 bringing the seven year rate reduction total to$.173052.
Requests for Information
This financial report is designed to provide a general overview of the City's finances for all those with an
interest in the government's finances. Questions concerning any of the information provided in this report or
requests for additional financial information should be addressed to the Finance Department, 300 Country Club
Road,Wylie, Texas, 75098.
11
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BASIC FINANCIAL STATEMENTS
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CITY OF WYLIE, TEXAS EXHIBIT A-1
STATEMENT OF NET POSITION
SEPTEMBER 30, 2018
Primary Government
Governmental Business-type Component
ASSETS Activities Activities Total Unit
Cash and cash equivalents $ 49,989,315 $ 19,711,633 $ 69,700,948 $ 1,462,636
Receivables(net of allowance
foruncollectibles) 4,029,186 3,108,079 7,137,265 693,898
Inventories 173,603 120,316 293,919 7,899,110
Prepaid items - - - 2,000
Restricted assets:
Cash and cash equivalents 20,817 6,619,052 6,639,869
Receivables - 1,431,110 1,431,110 -
Capital assets(net of accumulated depreciation):
Land 39,406,918 112,045 39,518,963 -
Other non-depreciable assets 1,133,167 - 1,133,167 -
Construction in progress 2,371,475 1,158,566 3,530,041 -
Buildings 35,750,806 3,065,020 38,815,826 -
Improvement other than buildings 122,363,867 51,703,777 174,067,644 -
Machineryand equipment 6,927,156 935,566 7,862,722 -
Total assets 262,166,310 87,965,164 350,131,474 10,057,644
DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 3,367,014 149,886 3,516,900 -
Deferred outflows-pensions 5,032,971 505,832 5,538,803 100,578
Deferred outflows-OPEB 32,603 3,029 35,632 543
Total deferred outflows of resources 8,432,588 658,747 9,091,335 101,121
LIABILITIES
Accounts payable and other
current liabilities 2,137,060 1,129,608 3,266,668 208,623
Accrued interest payable 418,948 54,138 473,086 3,992
Due to other governments 101,118 - 101,118 -
Liabilities payable from restricted assets - 354,185 354,185 -
Unearned revenue 1,051,024 - 1,051,024 120,000
Non current liabilities:
Due within one year 7,072,464 795,813 7,868,277 442,289
Due in more than one year 92,808,066 12,780,169 105,588,235 3,157,303
Total liabilities 103,588,680 15,113,913 118,702,593 3,932,207
DEFERRED INFLOWS OF RESOURCES
Deferred inflows-pensions 1,509,541 131,125 1,640,666 30,407
Total deferred inflows of resources 1,509,541 131,125 1,640,666 30,407
NET POSITION
Net investment in capital assets 139,434,589 51,965,084 191,399,673 -
Restricted for:
Debt service 955,332 - 955,332 -
Capital projects - 8,327,382 8,327,382 -
Economic development 2,902,277 - 2,902,277 -
Tourism 323,479 - 323,479 -
Other 113,338 - 113,338 -
Unrestricted 21,771,662 13,086,407 34,858,069 6,196,151
Total net position $ 165,500,677 $ 73,378,873 $ 238,879,550 $ 6,196,151
The accompanying notes to the basic financial statements
are an integral part of this statement.
15
CITY OF WYLIE, TEXAS
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Program Revenues
Operating Capital
Charges for Grants and Grants and
Function/Programs Expenses Services Contributions Contributions
Primary Government
Governmental activities:
General government $ 10,540,621 $ 2,924,232 $ - $ -
Public safety 20,843,027 1,950,380 273,022 129,387
Urban development 1,354,808 1,443,985 - -
Streets 8,832,924 - - 916,248
Community service 9,561,750 394,997 73,422 10,763,965
Interest on long-term debt 2,659,653 - - -
Total governmental activities 53,792,783 6,713,594 346,444 11,809,600
Business-type activities:
Utility 17,157,737 19,431,713 - 3,646,800
Total business-type activities 17,157,737 19,431,713 - 3,646,800
Total primary government $ 70,950,520 $ 26,145,307 $ 346,444 $ 15,456,400
Component unit:
Wylie Economic Development Corp $ 2,084,110 $ - $ - $ -
Total component units $ 2,084,110 $ - $ - $ -
General revenues:
Ad valorem taxes
Sales taxes
Franchise taxes
Unrestricted investment earnings
Miscellaneous income
Gain on disposal of assets
Transfers
Total general revenues and transfers
Change in net position
Net position- Beginning of year
Cumulative effect of change in accounting principle
Net position- Ending
The accompanying notes to the basic financial statements
are an integral part of this statement.
16
EXHIBIT A-2
Net(Expense) Revenue and Changes in Net Position
Governmental Business-type Component
Activities Activities Total Unit
$ (7,616,389) $ - $ (7,616,389) $ -
(18,490,238) - (18,490,238) -
89,177 - 89,177 -
(7,916,676) - (7,916,676) -
1,670,634 - 1,670,634 -
(2,659,653) - (2,659,653) -
(34,923,145) - (34,923,145) -
- 5,920,776 5,920,776 -
- 5,920,776 5,920,776 -
$ (34,923,145) $ 5,920,776 $ (29,002,369) $ -
$ - $ - $ - $ (2,084,110)
$ - $ - $ - $ (2,084,110)
31,459,533 - 31,459,533 -
7,859,294 - 7,859,294 2,562,759
2,749,138 - 2,749,138 -
312,765 212,774 525,539 7,025
356,159 129,963 486,122 177,343
22,460 - 22,460 256,452
2,166,807 (2,166,807) - -
44,926,156 (1,824,070) 43,102,086 3,003,579
10,003,011 4,096,706 14,099,717 919,469
155,815,172 69,311,659 225,126,831 5,281,975
(317,506) (29,492) (346,998) (5,293)
$ 165,500,677 $ 73,378,873 $ 238,879,550 $ 6,196,151
The accompanying notes to the basic financial statements
are an integral part of this statement.
17
CITY OF WYLIE, TEXAS
BALANCE SHEET-GOVERNMENTAL FUNDS
SEPTEMBER 30, 2018
General
Obligation
General Fund Debt Service
ASSETS
Cash and cash equivalents $ 18,002,408 $ 1,085,095
Receivables (net of allowance for uncollectibles):
Ad valorem taxes 193,087 78,399
Franchise taxes 1,240,900 -
Sales taxes 979,793 -
Accounts 396,703 -
Other 611,466 -
Inventories, at cost 173,603 -
Total assets $ 21,597,960 $ 1,163,494
LIABILITIES, DEFERRED INFLOWS OF RESOURCES
AND FUND BALANCES
LIABILITIES:
Accounts payable $ 1,387,822 $ -
Other payables and accruals 513,519 -
Due to other governments 101,118 -
Unearned revenue -Total liabilities 2,002,459 -
DEFERRED INFLOWS OF RESOURCES:
Unavailable resources 1,454,542 68,076
Total deferred inflows of resources 1,454,542 68,076
FUND BALANCES:
Nonspendable
Inventory 173,603 -
Restricted
Debt service - 1,095,418
Capital projects - -
Economic development - -
Municipal court - -
Tourism - -
Law enforcement 29,381 -
Committed
Park acquisition and improvement - -
Fire training - -
Fire development - -
Public arts 354,354 -
Assigned
Law enforcement 20,811 -
Streets 60,657 -
Fire Station No. 2 renovation 1,300,000 -
Unassigned 16,202,153 -
Total fund balances 18,140,959 1,095,418
Total liabilities, deferred inflows of resources,
and fund balances $ 21,597,960 $ 1,163,494
The accompanying notes to the basic financial statements
are an integral part of this statement.
18
EXHIBIT A-3
Non major Total
Capital Governmental Governmental
Projects Fund Funds Funds
$ 24,651,465 $ 6,271,164 $ 50,010,132
- - 271,486
- - 1,240,900
- 483,898 1,463,691
- - 396,703
- 44,940 656,406
- - 173,603
$ 24,651,465 $ 6,800,002 $ 54,212,921
$ 40,208 $ 148,958 $ 1,576,988
- 46,553 560,072
- - 101,118
1,051,024 - 1,051,024
1,091,232 195,511 3,289,202
- - 1,522,618
- - 1,522,618
- - 173,603
- 210,786 1,306,204
23,560,233 - 23,560,233
- 2,902,277 2,902,277
- 83,003 83,003
- 323,479 323,479
- 954 30,335
- 509,759 509,759
- 202,277 202,277
- 2,371,956 2,371,956
- - 354,354
- - 20,811
- - 60,657
- - 1,300,000
- - 16,202,153
23,560,233 6,604,491 49,401,101
$ 24,651,465 $ 6,800,002 $ 54,212,921
19
CITY OF WYLIE, TEXAS EXHIBIT A-4
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE
SHEET TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2018
Total fund balance-governmental funds balance sheet $ 49,401,101
Amounts reported for governmental activities in the statement of net position
are different because:
Capital assets used in governmental activities are not current financial resources
and therefore are not reported in the governmental funds balance sheet. 207,953,389
Deferred losses on refunding are reported as deferred outflows of resources
in the government-wide statement of net position. 3,367,014
Revenues earned but not available within sixty days of the fiscal year-end are not
recognized as revenue in the fund financial statements. 1,522,618
Deferred outflows of resources ($5,032,971)related to the City's net pension liability result in
an increase in net position in the government-wide financial statements while
deferred inflows ($1,509,541)result in a decrease in net position. 3,523,430
Deferred outflows of resources related to the City's total OPEB liability result in
an increase in net position in the government-wide financial statements. 32,603
Interest payable on long-term debt does not require current financial resources, therefore
interest payable is not reported as a liability in the governmental funds balance sheet. (418,948)
Long-term liabilities, including bonds payable, are not due and payable in the current
period, and therefore are not reported in the fund financial statements. (99,880,530)
NET POSITION OF GOVERNMENTAL ACTIVITIES -statement of net position $ 165,500,677
The accompanying notes to the basic financial statements
are an integral part of this statement.
20
CITY OF WYLIE, TEXAS EXHIBIT A-5
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2018
General Non major Total
Obligation Debt Capital Projects Governmental Governmental
General Fund Service Fund Funds Funds
REVENUES
Ad valorem taxes $ 23,413,647 $ 8,107,756 $ - $ - $ 31,521,403
Sales taxes 5,155,519 - - 2,703,775 7,859,294
Franchise fees 2,740,472 - - - 2,740,472
Licenses and permits 1,128,764 - 916,248 73,103 2,118,115
Intergovernmental 1,301,157 - - 51,989 1,353,146
Service fees 3,585,147 - - 753,456 4,338,603
Court fees 466,087 - - 20,893 486,980
Development fees - - - 273,022 273,022
Interest income 145,173 15,431 115,362 36,799 312,765
Miscellaneous income 404,224 - - 78,070 482,294
Total revenues 38,340,190 8,123,187 1,031,610 3,991,107 51,486,094
EXPENDITURES
Current:
General government 10,041,180 - - - 10,041,180
Public safety 19,404,348 - - 15,887 19,420,235
Urban development 1,309,980 - - - 1,309,980
Streets 3,165,925 - - - 3,165,925
Community service 4,508,587 - - 3,187,902 7,696,489
Capital outlay - - 674,969 - 674,969
Debt service:
Principal - 5,025,000 - 325,000 5,350,000
Interest and fiscal charges - 2,936,112 - 67,150 3,003,262
Bond issuance costs - 89,500 - 89,500
Total expenditures 38,430,020 7,961,112 764,469 3,595,939 50,751,540
Excess(Deficiency)of revenues
under expenditures (89,830) 162,075 267,141 395,168 734,554
OTHER FINANCING SOURCES(USES)
Transfers in 2,184,957 - 3,795,553 392,150 6,372,660
Transfers out (3,795,553) - - (410,300) (4,205,853)
Proceeds from sale of property 52,248 - - - 52,248
Issuance of long-term debt - - 8,500,000 - 8,500,000
Premium on bonds issued - - 106,250 - 106,250
Insurance recovery 8,458 - - 3,235 11,693
Total other financing sources(uses) (1,549,890) - 12,401,803 (14,915) 10,836,998
Net change in fund balances (1,639,720) 162,075 12,668,944 380,253 11,571,552
Fund balances October 1,2017 19,780,679 933,343 10,891,289 6,224,238 37,829,549
Fund balances September 30, 2018 $ 18,140,959 $ 1,095,418 $ 23,560,233 $ 6,604,491 $ 49,401,101
The accompanying notes to the basic financial statements
are an integral part of this statement.
21
CITY OF WYLIE, TEXAS EXHIBIT A-6
RECONCILIATON OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO
THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Net change in fund balances-total governmental funds. $ 11,571,552
Amounts reported for governmental activities in the statement of activities
are different because:
Governmental funds report capital outlays as expenditures. However, in the statement of
activities the cost of those assets is allocated over their estimated useful lives and reported
as depreciation expense. 1,891,655
Depreciation expense on capital assets is reported in the statement of activities but does not
require the use of current financial resources. Therefore, depreciation expense is not
reported as expenditures in the governmental funds. (9,893,242)
Disposal of capital assets decreases net position in the government-wide financial statements
and gets netted with the proceeds of the sale that is recorded at the fund level statements.
(28,581)
The repayment of the principal of long term debt consumes the current financial resources of
governmental funds, but has no effect on net position. The amortization of bond premiums
and deferred gain/loss on refunding of long term debt is reported in statement of activities
but does not require the use of current financial resources. Therefore the effect of the
amortization of these various items are not reported in the statement of revenues, expenses,
and changes in fund balance.
This amount represents the net effect of the following items:
o Bonds issued ($8,500,000)
o Premium on bonds issued ($106,250)
o Repayments$5,564,698
o Amortization of premium on bonds, $838,486
o Amortization of deferred loss on refunding, ($394,705) (2,597,771)
GASB 68 requires certain expenditures to be de-expended to account for the changes in pension
liabilities and deferred inflows/outflows. There was a decrease in pension liabilities of$2,473,735,
an increase in deferred inflows of($1,365,122), and a decrease in deferred outflows of($1,914,011). (805,398)
GASB 75 requires certain expenditures to be de-expended to account for the changes in OPEB
liabilities and deferred inflows/outflows. There was an increase in total OPEB liability of($71,286),
an increase in deferred outflows of$31,096. (40,039)
Current year changes in accrued interest payable does not require the use of current
financial resources; and therefore, are not reported as expenditures in governmental funds. (10,673)
Current year changes in the long-term liability for compensated absences do not require
the use of current financial resources; and therefore, are not reported as expenditures in
governmental funds. (193,232)
Governmental funds do not recognize assets contributed by developers. However, in the
statement of activities, the fair market value of those assets is recognized as revenue,
then allocated over the useful life of the assets and reported as depreciation expense. 10,132,706
Certain revenues in the government-wide statement of activities that do not provide current
financial resources are not reported as revenue in the governmental funds. (23,966)
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES -statement of activities $ 10,003,011
The accompanying notes to the basic financial statements
are an integral part of this statement.
22
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CITY OF WYLIE, TEXAS
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2018
Enterprise Fund
Utility Fund
ASSETS
Current assets
Cash and cash equivalents $ 19,711,633
Accounts receivables (net of allowances for uncollectibles) 2,833,093
Other receivables 274,986
Inventories, at cost 120,316
Restricted assets
Cash and cash equivalents 6,619,052
Accounts receivable 1,431,110
Total current assets 30,990,190
Non-current assets
Capital assets:
Land 112,045
Buildings 3,889,427
Waterworks system 43,216,208
Sewer system 38,531,448
Machinery and equipment 2,186,704
Construction in progress 1,158,566
Accumulated depreciation (32,119,424)
Total capital assets (net of accumulated depreciation) 56,974,974
Total non-current assets 56,974,974
Total assets 87,965,164
DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 149,886
Pensions 505,832
OPEB 3,029
Total deferred outflows of resources 658,747
The accompanying notes to the basic financial statements
are an integral part of this statement.
24
EXHIBIT A-7
Enterprise Fund
Utility Fund
LIABILITIES
Current liabilities:
Accounts payable $ 904,452
Retainage payable
Other payables and accruals 184,758
Compensated absences payable-current 115,813
General obligation bonds payable-current 630,000
Combination bonds -tax and revenue-current 50,000
Accrued interest payable 54,138
Retainage payable 40,398
Payable from restricted assets
Customer deposits 354,185
Total current liabilities 2,333,744
Non-current liabilities:
General obligation bonds payable 3,700,000
Combination bonds -tax and revenue 7,883,936
Net pension liability 1,159,993
OP E B 36,240
Total noncurrent liabilities 12,780,169
Total liabilities 15,113,913
DEFERRED INFLOWS OF RESOURCES
Pensions 131,125
Total deferred inflows of resources 131,125
NET POSITION
Net investment in capital assets 51,965,084
Restricted for construction 8,327,382
Unrestricted 13,086,407
Total net position $ 73,378,873
25
CITY OF WYLIE, TEXAS EXHIBIT A-8
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND
NET POSITION - PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Enterprise
Fund
Utility Fund
OPERATING REVENUES
Water $ 9,171,476
Sewer 9,929,418
Penalties 213,240
Water taps 58,988
Sewer taps 20,791
Reconnect fees 37,800
Total operating revenues 19,431,713
OPERATING EXPENSES
Water purchases 5,178,291
Sewer treatment 5,004,045
Utility administration 315,996
Water department 1,789,371
Sewer department 653,753
Utility billing 485,396
Engineering 407,219
Combined services 318,849
Other 281,400
Depreciation and amortization 2,253,460
Total operating expenses 16,687,780
Operating income 2,743,933
NON-OPERATING REVENUES (EXPENSES)
Investment revenue 212,774
Miscellaneous income 129,963
Interest expense (469,957)
Total non-operating revenues (expenses) (127,220)
Net income before transfers and contributions 2,616,713
TRANSFERS AND CONTRIBUTIONS
Capital contributions 2,533,319
Impact fees 1,113,481
Transfers out (2,166,807)
Total transfers and contributions 1,479,993
Change in net position 4,096,706
Net position, October 1 69,311,659
Cumulative effect of change in accounting principle (29,492)
Net position, September 30 $ 73,378,873
The accompanying notes to the basic financial statements
are an integral part of this statement.
26
CITY OF WYLIE, TEXAS EXHIBIT A-9
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Enterprise Fund
Utility Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $ 19,405,744
Cash payments to employees for services (1,636,086)
Cash payments to other suppliers for goods and services (12,831,531)
Net cash provided by operating activities 4,938,127
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Transfers to other funds (2,166,807)
Net cash used in non-capital financing activities (2,166,807)
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Principal and interest paid (1,099,707)
Acquisition or construction of capital assets (1,138,923)
Water and sewer impact fee revenue 1,113,481
Net cash used in capital
and related financing activities (1,125,149)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest and dividends on investments 212,774
Net cash provided by investing activities 212,774
Net increase in cash and cash equivalents 1,858,945
Cash and cash equivalents at beginning of year 24,471,740
Cash and cash equivalents at end of year $ 26,330,685
RECONCILIATION TO STATEMENT OF NET POSITION
Cash and cash equivalents $ 19,711,633
Restricted cash and cash equivalents 6,619,052
Total cash and cash equivalents $ 26,330,685
RECONCILIATION OF OPERATING INCOME TO NET CASH
PROVIDED BY OPERATING ACTIVITIES
Operating income $ 2,743,933
Adjustments to reconcile operating income to net cash
provided by operating activities:
Depreciation and amortization 2,253,460
Miscellaneous income 129,963
Pension and OPEB expense (223,158)
Effects of changes in assets and liabilities:
Decrease(increase)in receivables (145,124)
Decrease(increase)in inventories (50,741)
Decrease(increase)in restricted receivables 172,051
Decrease(increase)in deferred outflows for pensions and OPEB 184,542
Increase(decrease)in deferred inflows for pensions 117,146
Increase(decrease)in accounts payable (274,200)
Increase(decrease)in other payables and other accruals 44,862
Increase(decrease)in compensated absences (3,799)
Increase(decrease)in customer deposits (10,808)
Total adjustments 2,194,194
Net cash provided by operating activities $ 4,938,127
NONCASH ITEMS
Developer contributions of capital assets $ 2,533,319
The accompanying notes to the basic financial statements
are an integral part of this statement.
27
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Wylie (the City) was incorporated in 1887. The City operates under a Council-Manager
form of government as a duly incorporated home rule city as authorized under the constitution of the
State of Texas, and provides the following services: public safety (police and fire), streets, water,
sewer and sanitation, public improvements, culture, planning and zoning, parks and recreation, and
general administrative services.
The City reports in accordance with accounting principles generally accepted in the United States of
America (GAAP) as established by the Governmental Accounting Standards Board (GASB) and the
Financial Accounting Standards Board (FASB). The accounting and reporting framework and the
more significant accounting principles and practices are discussed in subsequent sections of this
Note. The remainder of the notes are organized to provide concise explanations, including required
disclosures of budgetary matters, assets, liabilities, fund equity, revenues, expenditures/expenses,
and other information considered important to gaining a clear picture of the City's financial activities
for the fiscal year ended September 30, 2018.
A. Financial Statement Presentation
The basic financial statements are prepared in conformity with GASB Statement No. 34, which
requires the government-wide financial statements to be prepared using the accrual basis of
accounting and the economic resources measurement focus. Government-wide financial
statements do not provide information by fund, but distinguish between the City's governmental
activities, business-type activities and activities of its discretely presented component unit on the
statement of net position and statement of activities. Significantly, the City's statement of net
position includes both noncurrent assets and noncurrent liabilities of the City. In addition, the
government-wide statement of activities reflects depreciation expenses on the City's capital
assets, including infrastructure.
In addition to the government-wide financial statements, the City has prepared fund financial
statements, which use the modified accrual basis of accounting and the current financial
resources measurement focus for the governmental funds. The accrual basis of accounting is
utilized by proprietary funds. Under this method, revenues are recorded when earned and
expenses are recorded at the time liabilities are incurred.
The City also presents Management's Discussion and Analysis, which includes an analytical
overview of the City's financial activities. In addition, a budgetary comparison statement is
presented that compares the original adopted and final amended General Fund budget with
actual results.
B. Financial Reporting Entity
The City's basic financial statements include the accounts of all City operations. In evaluating
how to define the government for financial reporting purposes, management has considered all
entities for which the City is considered to be financially accountable. The City is a home rule
municipality governed by an elected Mayor and six-member City Council, who appoint a City
Manager. As required by GAAP, these financial statements present the City and its component
units, entities for which the City is considered to be financially accountable. The discretely
presented component unit is reported in a separate column in the combined financial statements
to emphasize that it is legally separate from the City.
28
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
B. Financial Reporting Entity—Continued
Blended Component Unit
The Wylie Park and Recreation Facilities Development Corporation ("the 4B Corporation") is
presented in the basic financial statements as a blended component unit of the City. The 4B
Corporation's board is substantively the same as the City Council. All members of the 4B
Corporation other than the board are City employees. The City Manager is the Chief Executive
Operating Officer of the 4B Corporation. The purpose of the 4B Corporation, which is financed
with a voter-approved half-cent sales tax, is to promote economic development within the City
through the construction of park and recreation facilities. The 4B Corporation has a September 30
year-end. The 4B Corporation's financial budget, treasury, and personnel functions are totally
integrated with the City's (thus the City has operational responsibility for the 4B Corporation). All
of the 4B Corporation's financial information is presented in the basic and combining financial
statements along with the notes to these financial statements. The 4B Corporation does not issue
separate financial statements.
Discretely Presented Component Unit
The Wylie Economic Development Corporation (WEDC) is a discretely presented component unit
in the combined financial statements. The governing body of the VVEDC is appointed by the City
Council and the WEDC's operating budget is subject to approval of the City Council. The WEDC's
board is not substantially the same as the City Council. The purpose of the WEDC, which is
financed with a voter-approved half-cent City sales tax, is to aid, promote and further the
economic development within the City. The VVEDC is presented as a governmental fund type and
has a September 30 year-end. Under a contract with the WEDC, the financial, budget, treasury
and personnel functions of the WEDC are integrated with the City. All of WEDC's financial
information is presented in the combined and combining financial statements along with the notes
to these financial statements. There are no separately issued financial statements of the WEDC.
C. Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide (based on the City as a whole) and
fund financial statements. The government-wide financial statements (i.e., the statement of net
position and the statement of activities) report information on all of the non-fiduciary activities of
the primary government and its component units. Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-type
activities, which rely on fees and charges for support. Additionally, the primary government is
reported separately from the legally separate component unit for which the primary government is
financially accountable.
The government-wide statement of activities demonstrates the degree to which the direct
expenses of a functional category (Public Safety, Urban Development, etc.) or program are offset
by program revenues. Direct expenses are those that are clearly identifiable with specific function
or program. Program revenues include: a) charges to customers or applicants who purchase,
use, or directly benefit from goods, services, or privileges provided by a given function or
program, b) grants and contributions that are restricted to meeting the operational requirements
of a particular function or program, or c) grants and contributions that are restricted to meeting the
capital requirements of a particular function or program. Taxes and other items not properly
included among program revenues are reported instead as general revenues. Internally
dedicated resources are also reported as general revenues rather than as program revenues.
29
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
C. Government-Wide and Fund Financial Statements—Continued
Separate fund financial statements are provided for governmental funds and proprietary funds.
Major individual governmental funds and major individual enterprise funds are reported as
separate columns in the fund financial statements. The major governmental funds are the general
fund, the general obligation debt service fund, and the capital projects fund. GASB Statement
No. 34 sets forth minimum criteria (percentage of assets, liabilities, revenues or
expenditures/expenses of either fund category for the governmental and enterprise combined) for
the determination of major funds. The non-major funds are combined in a column in the fund
financial statements. The non-major funds are detailed in the combining section of the financial
statements.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services and producing and
delivering goods in connection with a proprietary fund's principal ongoing operations. All
revenues and expenses not meeting this definition are reported as non-operating revenues and
expenses.
When both restricted and unrestricted resources are available for use, it is the government's
policy to use restricted resources first, then unrestricted resources as they are needed.
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund statements.
Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the
year for which they are levied. Grants and similar items are recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met. The government-wide and
proprietary fund financial statements follow the accounting set forth by the Governmental
Accounting Standards Board.
Governmental fund level financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose, the government considers revenues to be available if they are
collected within 60 days of the end of the current fiscal period. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service
expenditures, as well as expenditures related to compensated absences and claims and
judgments, are recorded only when payment is due. The governmental fund financial statements
follow the accounting set forth by the Governmental Accounting Standards Board.
Property taxes, franchise fees, and interest associated with the current fiscal period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current
fiscal period. Sales taxes collected and held by the State and merchants at year-end on behalf of
the City are also recognized as revenue. All other revenue items are considered to be
measurable and available only when cash is received by the government.
30
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation —
Continued
Fund Accounting
The following major funds are used by the City:
1. Governmental Funds:
Governmental Funds are those through which most governmental functions of the City are
financed. The acquisition, use and balances of the City's expendable financial resources and
the related liabilities (except those accounted for in proprietary funds) are accounted for
through governmental funds. The measurement focus is on determination of changes in
financial position, rather than on net income determination. The following is a description of
the major Governmental Funds of the City:
a. The General Fund is the operating fund of the City. This fund is used to account for all
financial resources not accounted for in other funds. All general tax revenues and other
receipts that are not restricted by law or contractual agreement to some other fund are
accounted for in this fund. General operating expenditures, fixed charges and capital
improvement costs that are not paid through other funds are paid from the General Fund.
b. The General Obligation Debt Service Fund is used to account for the accumulation of
financial resources for the payment of principal, interest and related costs on general
obligation long-term debt paid from taxes levied by the City.
c. The Capital Projects Fund is used to account for the acquisition or construction of
capital facilities, except those being financed by proprietary funds.
In addition, the City reports the following non-major governmental funds.
a. 4B Sales Tax Revenue Fund accounts for sales tax monies specifically designated for
promoting economic development within the City by developing, implementing, providing
and financing park and recreation projects.
b. Parks Acquisition and Improvement Fund accounts for the development and
improvement of City parks.
c. Fire Training Center Fund accounts for First Responder fees specifically designated for
the construction of the Fire Training Center.
d. Fire Development Fees Fund accounts for contributions specifically designated for use
of the fire department.
e. Municipal Court Technology Fund accounts for court fines specifically designated for
improvements in court technology.
f. Municipal Court Building Security Fund accounts for court fines specifically designated
for additions/improvements to court security.
g. Hotel Tax Fund accounts for occupancy taxes charged to hotels.
31
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation —
Continued
h. Federal Seizure Fund accounts the City's share of forfeiture proceeds at the federal
level and is restricted for law enforcement additions/improvements only.
i. Judicial Efficiency Fund accounts court fines specifically restricted to improving the
efficiency of the administration of justice.
j. Truancy Court Fund accounts for court fines designated for the efficiency of Juvenile
Court truancy cases.
k. 4B Debt Service Funds account for the accumulation of resources to be used for the
payment of principal and interest on the 4B Sales Tax Revenue Bonds— Series 1996 and
2005.
Governmental funds with legally adopted annual budgets include the General Fund, the
General Obligation Debt Service Fund, two (2) 4B Debt Service Funds, and all special
revenue funds.
2. Proprietary Funds:
Proprietary Funds are accounted for using an economic resources measurement focus. The
accounting objectives are a determination of net income, financial position, and changes in
cash flows. All assets and liabilities associated with a proprietary fund's activities are
included on its statement of net position.
The proprietary funds are financed and operated in a manner similar to private business
enterprise. The costs (expenses, including depreciation) of providing goods or services to the
general public on a continuing basis are financed or recovered primarily through user
charges. Periodic determination of revenues earned, expenses incurred, or net income is
appropriate for capital maintenance, public policy, management control, accountability or
other purposes. The following is a description of the major proprietary fund of the City:
The Utility Fund is used to account for the operations of the water distribution system,
wastewater pumping stations and collection systems. The City contracts with North
Texas Municipal Water District for wastewater treatment.
E. Cash and Cash Equivalents
The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and
short-term investments with original maturities of three months or less from the date of
acquisition.
State statutes authorize the City to invest in (1) obligations of the United States or its agencies
and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other
obligation, the principal of and interest on which are unconditionally guaranteed or insured by the
State of Texas or the United States; (4) obligations of states, agencies, counties, cities, and other
political subdivisions of any state having been rated as to investment quality by a nationally
recognized investment rating firm and having received a rating of not less than A or its equivalent;
(5) certificates of deposit by state and national banks domiciled in this state that are (A)
guaranteed or insured by the Federal Deposit Insurance Corporation, or its successor; or (B)
secured by obligations that are described by (1), pledged with third party selected or approved by
the City, and placed through a primary government securities dealer.
Investments maturing within one year of date of purchase are stated at cost or amortized cost, all
other investments are stated at fair value which is based on quoted market prices.
32
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
F. Inventories and Prepaid Items
Inventory is valued at cost (first-in, first-out). The cost of governmental fund type inventory is
recorded as an expenditure when consumed rather than when purchased. Reported inventories
are equally offset by non-spendable fund balance, which indicates that they do not constitute
"available, spendable resources" even though they are a component of fund balance. The City is
not required to maintain a minimum level of inventory. Inventories in the Proprietary Funds
consist of supplies and are recorded at the lower of cost or market.
Prepaid balances are for payments made by the City for which benefits extend beyond
September 30, 2018, and the non-spendable fund balance has been recognized to signify that a
portion of fund balance is not available for other subsequent expenditures.
G. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at
the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current
portion of interfund loans) or "advances to/from other funds" (i.e. the non-current portion of
interfund loans). All other outstanding balances between funds are reported as "due to/from other
funds."Any residual balances outstanding between the governmental activities and business-type
activities are reported in the government-wide financial statements as "internal balances."
Advances between funds, as reported in the fund financial statements, are offset by non-
spendable fund balance in applicable governmental funds to indicate that they are not available
for appropriation and are not expendable available financial resources.
All trade receivables are shown net of an allowance for uncollectibles. Trade accounts receivable
in excess of 60 days comprise the trade accounts receivable allowance for uncollectibles.
H. Restricted Assets
Certain proceeds of enterprise fund revenue bonds, as well as certain resources set aside for
their repayment, are classified as restricted assets on the balance sheet because their use is
limited by applicable bond covenants or contractual agreements.
Customer deposits received for water and wastewater service are, by law, considered to be
restricted assets. These balances are included in the Utility Fund.
I. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items) are reported in the applicable governmental or business-
type activities columns in the government-wide financial statements. Capital assets are defined
by the government as assets with an initial, individual cost of more than $15,000 and an
estimated useful life in excess of two years. Such assets are recorded at historical cost. Donated
capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or
materially extend assets' lives are not capitalized.
33
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
I. Capital Assets —Continued
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase of capital assets of business-type activities is
included as part of the capitalized value of the assets constructed.
Capital assets of the primary government, as well as the component units, are depreciated using
the straight line method over the following estimated useful lives:
Assets Years
Buildings 20-30
Improvements other than buildings 20-50
Machinery and equipment 5-20
J. Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay
benefits. A percentage of accrued sick leave is payable on a longevity basis at the time of
termination. All vacation and sick leave is accrued when incurred in the government-wide and
proprietary fund financial statements. A liability for these amounts is reported in governmental
funds only if they have matured, for example, as a result of employee resignations and
retirements.
K. Long-term Obligations
In the government-wide financial statements and proprietary fund financial statements, long-term
debt and other long-term obligations are reported as liabilities in the applicable governmental
activities, business-type activities, or proprietary fund type statement of net position.
Bond premiums and discounts are deferred and amortized over the life of the bonds using the
straight-line method, which approximates the effective interest method. Bonds payable are
reported net of the applicable bond premium or discount. Losses on refunding are deferred and
amortized over the life of the new issuance or the existing debt using the effective interest
method.
In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period. The face amount of debt
issued is reported as other financing sources. Premiums received on debt issuances are reported
as other financing sources while discounts on debt issuances are reported as other financing
uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenditures.
L. Pensions and Other Postemployment Benefits (OPEB)
For purposes of measuring the net pension liability, pension related deferred outflows and inflows of
resources and pension expense, City specific information about its Fiduciary Net Position in the
Texas Municipal Retirement System (TMRS) and additions to/deductions from the City's Fiduciary
Net Position have been determined on the same basis as they are reported by TMRS. For this
purpose, plan contributions are recognized in the period that compensation is reported for the
employee, which is when contributions are legally due. Benefit payments and refunds are
recognized when due and payable in accordance with the benefit terms. Investments are reported
at fair value.
34
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
L. Pensions and Other Postemployment Benefits (OPEB)—Continued
Information regarding the City's Total Pension Liability and Total OPEB Liability is obtained from
TMRS through reports prepared for the City by TMRS consulting actuary, Gabriel Roeder Smith &
Company, in compliance with Governmental Accounting Standards Board (GASB) Statement No.
68, Accounting and Financial Reporting for Pensions and GASB Statement No. 75, Accounting and
Financial Reporting for Postemployment Benefits Other Than Pensions.
M. Deferred Outflows/Inflows of Resources
In addition to assets and liabilities, the statement of financial position and/or balance sheet will
sometimes report a separate section for deferred outflows and deferred inflows of resources.
Deferred outflows of resources represents a consumption of net position that applies to a future
period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until
then. The City has the following items that qualify for reporting as deferred outflows:
Deferred Loss on Refunding — these deferred outflows result from the difference in the
carrying value of refunded debt and its reacquisition price. This amount is deferred and
amortized over the shorter of the life of the refunded or refunding debt.
Pensions/OPEB —these deferred outflows result from pension/OPEB contributions after the
measurement date (deferred and recognized in the following fiscal year) and/or differences
between expected and actual economic experience.
Deferred inflows of resources represent the acquisition of net position/fund balance that applies to
a future period(s) and so will not be recognized as an inflow or resources (revenue) until that
time. The City reports certain deferred inflows related to pensions and OPEB on the government-
wide statement of position and unavailable tax revenues at the fund level.
N. Fund Equity
The City has adopted the provisions of GASB Statement No. 54, Fund Balance Reporting and
Government Fund Type Definitions. The objective of the statement is to enhance the usefulness
of fund balance information by providing clearer fund balance classifications that can be more
consistently applied and by clarifying the existing government fund type definitions. The
statement establishes fund balance classifications that comprise a hierarchy based primarily on
the extent to which a government is bound to observe constraints imposed upon the use of the
resources reported in governmental funds. Fund balance classifications, under GASB 54 are
Nonspendable, Restricted, Committed,Assigned, and Unassigned.
These classifications reflect not only the nature of funds, but also provide clarity to the level of
restriction placed upon fund balance. Fund balance can have different levels of constraint, such
as external versus internal compliance requirements. Unassigned fund balance is a residual
classification within the General Fund. The General Fund should be the only fund that reports a
positive unassigned balance. In all other funds, unassigned is limited to negative residual fund
balance.
In accordance with GASB 54, the City classifies governmental fund balances as follows:
Nonspendable fund balance — includes amounts that are not in a spendable form or are required
to be maintained intact. (i.e. inventories, prepaid items)
Restricted fund balance — includes amounts that can be spent only for the specific purposes
stipulated by external resource providers either constitutionally or through enabling legislation
35
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES —CONTINUED
N. Fund Equity—Continued
(i.e. debt service, capital projects, economic development, municipal court security, municipal
court technology, tourism).
Committed fund balance — includes amounts that can be used only for the specific purposes
determined by a formal action of the government's highest level of decision-making authority(City
Council). Commitments may be changed or lifted only by the government taking the same formal
action (resolution) that imposed the constraint originally. (i.e. park acquisition and improvement,
recreation, fire training, fire development, public arts).
Assigned fund balance — comprises amounts intended to be used by the government for specific
purposes. Intent can be expressed by the governing body or by an official or body to which the
governing body delegates the authority. The City Council has authorized the City Manager as the
official authorized to assign fund balance to a specific purpose as approved by the fund balance
policy.
Unassigned fund balance — is the residual classification of the general fund and includes all
amounts not contained in other classifications. Unassigned amounts are technically available for
any purpose.
Order of Expenditure of Funds — When multiple categories of fund balance are available for
expenditure,the City will start with the most restricted category and spend those funds first before
moving down to the next category with available funds.
Minimum General Fund Unassigned Fund Balance — It is the goal of the City to achieve and maintain
an unassigned fund balance in the general fund equal to 25% of expenditures. The City considers a
balance of less than 20% to be cause for concern, barring unusual or deliberate circumstances. If
unassigned fund balance falls below the goal or has a deficiency, the City will appropriate funds
in future budgets to replenish the fund balance based on a time table deemed adequate by the
City Council.
Net Position — In the statement of net position, the amount of net position restricted for other
consists of the following as of September 30, 2018:
Municipal court $ 83,003
Law enforcement 30,335
Total $ 113,338
O. Subsequent Events
The City has evaluated all events or transactions that occurred after September 30, 2018 up
through January 16, 2019, the date the financial statements were issued. During this period,
there were no subsequent events requiring disclosure.
NOTE 2. CASH AND INVESTMENTS
At year end, the carrying amount of the City's deposits was $47,413,474 and the bank balance was
$47,539,170 financial institution's City's safekeeping account at the Federal Reserve.
36
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 2. CASH AND INVESTMENTS —CONTINUED
Cash and investments as of September 30, 2018 consist of and are classified in the accompanying
financial statements as follows:
Statement of net position:
Primary Government
Cash and cash equivalents $ 69,700,948
Restricted cash and cash equivalents 6,639,869
Total Primary Government 76,340,817
Component Unit
Cash and cash equivalents 1,462,636
Total cash and investments $ 77,803,453
Cash on hand $ 41,344
Deposits with financial institution 47,413,474
Investments 30,348,635
Total cash and investments $ 77,803,453
The table below identifies the investment types that are authorized for the City by the Public Funds
Investment Act. (Government Code Chapter 2256) The table also identifies certain provisions of the
City's investment policy that address interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity of Portfolio In One Issuer
U.S. Treasury obligations 5 years 100% None
U.S. Agency obligations 5 years 100% None
Certificates of deposit 18 months 25% None
Direct repurchase agreements 2 years 100% None
Investment pools 90 days None None
Disclosures relating to interest rate risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value
of an investment. Generally, the longer the maturity of an investment the greater the sensitivity of
its fair value to changes in market interest rates.
In accordance with its investment policy, the City manages its exposure to declines in fair value
by limiting the weighted average maturity of its portfolio to less than three years.
37
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 2. CASH AND INVESTMENTS —CONTINUED
Disclosures relating to interest rate risk—Continued
As of September 30, 2018, the City had the following investments:
Weighted
Average
Investment Type Amount Maturity
Tex Pool $ 14,905,784 28 Days
TexStar 15,442,851 30 Days
$ 30,348,635
Disclosures relating to credit risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the
holder of the investment. This is measured by the assignment of a rating by a nationally
recognized statistical rating organization. Presented below is the minimum rating required by
(where applicable) the Public Funds Investment Act, the City's investment policy, or debt
agreements, and the actual rating as of year-end for each investment type.
Minimum Rating as
Legal of Year
Investment Type Amount Rating End
Tex Pool $ 14,905,784 N/A AAA-m
TexStar 15,442,851 N/A AAA-m
$ 30,348,635
Concentration of credit risk
The City's investment policy does not allow for an investment in any one issuer (other than
investment pools) that is in excess of five percent of the fair value of the City's total investments.
Custodial credit risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial
institution, a government will not be able to recover its deposits or will not be able to recover
collateral securities that are in the possession of an outside party. The custodial credit risk for
investments is the risk that, in the event of the failure of the counterparty to a transaction, a
government will not be able to recover the value of its investment or collateral securities that are
in the possession of another party. The Public Funds Investment Act does not contain legal or
policy requirements that would limit the exposure to custodial credit risk for deposits or
investments, other than the following provision for deposits:
The Public Funds Investment Act requires that a financial institution secure deposits made by
state or local governmental units by pledging securities in an undivided collateral pool held by a
depository regulated under state law (unless so waived by the governmental unit). The fair value
of the pledged securities in the collateral pool must equal at least the bank balance less the FDIC
insurance at all times.
38
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 2. CASH AND INVESTMENTS —CONTINUED
Custodial credit risk—Continued
The City requires all deposits to be covered by Federal Depository Insurance Corporation (FDIC)
insurance and/or collateralized by qualified securities pledged by the City's depository in the
City's name and held by the depository's agent.
The City categorizes its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. GASB Statement No. 72, Fair Value Measurement and
Application provides a framework for measuring fair value which establishes a three-level fair
value hierarchy that describes the inputs that are used to measure assets and liabilities.
• Level 1 inputs are quoted prices (unadjusted) for identical assets or liabilities in active
markets that a government can access at the measurement date.
• Level 2 inputs are inputs—other than quoted prices included within Level 1—that are
observable for an asset or liability, either directly or indirectly.
• Level 3 inputs are unobservable inputs for an asset or liability.
The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level
3 inputs. If a price for an identical asset or liability is not observable, a government should
measure fair value using another valuation technique that maximizes the use of relevant
observable inputs and minimizes the use of unobservable inputs. If the fair value of an asset or a
liability is measured using inputs from more than one level of the fair value hierarchy, the
measurement is considered to be based on the lowest priority level input that is significant to the
entire measurement.
The City has no recurring fair value measurements.
As of September 30, 2018 the City deposits with financial institutions in excess of federal
depository insurance limits were fully collateralized.
The City is a voluntary participant in TexPool. The State Comptroller of Public Accounts exercises
responsibility over TexPool. Oversight includes the ability to significantly influence operations,
designation of management, and accountability for fiscal matters. Additionally, the State
Comptroller has established an advisory board composed of both participants in TexPool and
other persons who do not have a business relationship with TexPool. TexPool operates in a
manner consistent with the SEC's Rule2A7 of the Investment Company Act of 1940. TexPool
uses amortized cost rather than the fair value to report net assets to compute share prices.
Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares.
TexStar is administered by First Southwest Asset Management, Inc. and JPMorgan Chase.
Together these organizations bring to the TexStar program the powerful partnership of two
leaders in financial services with a proven and noted track record in local government investment
pool management. TexStar is a local government investment pool created under the Interlocal
Cooperation Act specifically tailored to meet Texas state and local government investment
objectives of preservation of principal, daily liquidity, and competitive yield. TexStar uses
amortized costs rather than fair value to report net position to compute share prices. Accordingly,
the fair value of the position in TexStar is the same as the value of TexStar shares.
39
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 3. PROPERTY TAXES
The City's property tax is levied each October 1 on the assessed value listed as of the prior January 1
for all real and certain personal property located within the City. Appraised values are established by
the Collin County Central Appraisal District at 100% of estimated market value and certified by the
Appraisal Review Board. The assessed value upon which the tax year 2017 levy was based was
$ 3,358,476,497 . Taxes are due on October 1 and are delinquent after the following January 31.
The City is permitted by Article XI, Section 5 of the State of Texas Constitution to levy taxes up to
$2.50 per $100 of assessed valuation for general governmental services, including the payment of
principal and interest on general obligation long-term debt. The combined tax rate to finance general
governmental services including the payment of principal and interest on long-term debt for the year
ended September 30, 2018 was $0.781 per$100 of assessed valuation.
In Texas, countywide central appraisal districts are required to assess all property within the appraisal
district on the basis of 100% of its appraised value and are prohibited from applying any assessment
ratios. The value of property within the appraisal district must be reviewed every five years; however,
the City may, at its own expense, require annual reviews of appraised values.
The City may challenge appraised values established by the appraisal district through various
appeals and, if necessary, legal action. Under this legislation, the City continues to set tax rates on
City property. However, if the effective tax rate, excluding tax rates for bonds and other contractual
obligations, adjusted for new improvements, exceeds the rate for the previous year by more than 8%,
qualified voters of the City may petition for an election to determine whether to limit the tax rate to no
more than 8% above the tax rate of the previous year.
NOTE 4. RECEIVABLES
Year-end receivables balances for the City's individual major funds and nonmajor funds in the
aggregate, including the applicable allowances for uncollectible accounts, are as follows:
Governmental Activities Business-Type
General Non Major
Obligation Governmental
Governmental Funds General Debt Service Funds Total Utility
Receivables
Property taxes $ 273,428 $ 113,418 $ - $ 386,846 $ -
Franchise taxes 1,240,900 - - 1,240,900 -
Sales taxes 979,793 - 483,898 1,463,691 -
Accounts 623,716 - - 623,716 4,085,414
Other 657,375 - 44,940 702,315 274,986
Gross receivables 3,775,212 113,418 528,838 4,417,468 4,360,400
Less: allowance (353,263) (35,019) - (388,282) (1,252,321)
Net total receivables $ 3,421,949 $ 78,399 $ 528,838 $ 4,029,186 $ 3,108,079
The Enterprise Fund accounts receivable balance includes unbilled charges for services rendered of
$1,344,768 at September 30, 2018.
Receivables in the discretely presented component unit consist of$483,898 of sales taxes receivable
due from the State and $210,000 in loans receivable from private businesses. If certain contractual
obligations are met by some of these private businesses at a future date, a portion and/or all of the
amounts owed from the private businesses may be forgiven.
40
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 5. CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2018 was as follows:
Primary Government
Beginning Ending
Balance Increases Decreases Transfers Balance
Governmental activities:
Capital assets not being depreciated:
Land $ 38,112,914 $ 1,294,004 $ - $ - $ 39,406,918
Other non-depreciable assets 928,981 - - 204,186 1,133,167
Construction in progress 2,839,190 788,825 - (1,256,540) 2,371,475
Total capital assets,not being depreciated 41,881,085 2,082,829 - (1,052,354) 42,911,560
Capital assets being depreciated:
Buildings 49,285,115 47,297 - - 49,332,412
Improvements other than buildings 196,109,040 9,028,887 - 1,052,354 206,190,281
Machinery and equipment 14,850,629 865,348 (218,991) - 15,496,986
Total capital assets being depreciated 260,244,784 9,941,532 (218,991) 1,052,354 271,019,679
Less accumulated depreciation for:
Buildings (12,002,658) (1,578,948) - - (13,581,606)
Improvements other than buildings (76,900,056) (6,926,358) - - (83,826,414)
Machinery and equipment (7,372,304) (1,387,936) 190,410 - (8,569,830)
Total accumulated depreciation (96,275,018) (9,893,242) 190,410 - (105,977,850)
Total capital assets
being depreciated, net 163,969,766 48,290 (28,581) 1,052,354 165,041,829
Governmental activities capital assets, net $ 205,850,851 $ 2,131,119 $ (28,581) $ - $207,953,389
Beginning Ending
Balance Increases Decreases Transfers Balance
Business-type activities:
Capital assets not being depreciated:
Land $ 112,045 $ - $ - $ - $ 112,045
Construction in progress 281,425 877,141 - - 1,158,566
Total capital assets, not being depreciated 393,470 877,141 - - 1,270,611
Capital assets being depreciated:
Buildings 3,889,427 - - - 3,889,427
Water system 42,848,473 367,735 - - 43,216,208
Sewer system 36,365,864 2,165,584 - - 38,531,448
Machinery and equipment 1,996,908 261,781 (71,985) - 2,186,704
Total capital assets being depreciated 85,100,672 2,795,100 (71,985) - 87,823,787
Less accumulated depreciation for:
Buildings (694,760) (129,647) - - (824,407)
Water system (14,235,073) (1,050,616) - - (15,285,689)
Sewer system (13,839,216) (918,974) - - (14,758,190)
Machinery and equipment (1,120,186) (202,137) 71,185 - (1,251,138)
Total accumulated depreciation (29,889,235) (2,301,374) 71,185 - (32,119,424)
Total capital assets being depreciated, net 55,211,437 493,726 (800) - 55,704,363
Business-type activities capital assets,net $ 55,604,907 $ 1,370,867 $ (800) $ - $ 56,974,974
41
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 5. CAPITAL ASSETS —CONTINUED
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental Activities:
General government $ 1,241,670
Public safety 1,231,846
Streets 5,619,345
Community service 1,800,381
Total depreciation expense-governmental activities $ 9,893,242
Business-type activities:
Water and Sewer $ 2,301,374
Construction Commitments
The City has active construction projects as of September 30, 2018. The projects include
construction, park improvements, and drainage improvements.
Commitments for construction in progress are composed of the following:
Funding Project Budget Remaining
Project Source Appropriation Spent-to-date Commitment
Water Meter Replacements (A) $ 5,250,000 $ - $ 5,250,000
Nortex Ground Storage Tank (A) 1,962,000 422,444 1,539,556
Public Safety Building Renovation (B) 13,715,000 142,146 13,572,854
Total $ 20,927,000 $ 564,590 $ 20,362,410
(A) Funded by Tax and Revenue Certificates of Obligation
(B) Funded by Tax & Revenue Certificates of Obligation and General Fund Fund Balance
NOTE 6. TRANSFERS AND INTERFUND RECEIVABLES AND PAYABLES
Transfers are used to provide funds for debt service, contributions for capital construction, cost
allocations and other operational costs as determined by the City's annual budget. Transfers between
funds during the year were as follows:
Transfer In Transfer Out Amount Purpose
General Fund Utility Fund $ 2,166,807 From Utility Fund to cover indirect costs associated with Utility Fund operations
Nonmajor governmental funds Nonmajor governmental funds 392,150 To 4B Debt Service Fund to cover annual debt service payments
General Fund Nonmajor governmental funds 18,150 To Public Arts Fund to supplement costs associated with annual arts festivals
Capital Projects Fund General Fund 3,795,553
To PSB Renovation/Expansion Fund to supplement costs associated with the
public safety building renovation project
Total $ 6,372,660
42
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 7. UNEARNED REVENUE/DEFERRED INFLOWS OF RESOURCES
Governmental funds report deferred inflows of resources in connection with receivables for revenue
that is not considered to be available to liquidate liabilities of the current period. Governmental funds
also defer revenue recognition in connection with resources that have been received, but not yet
earned (unearned revenue). At the end of the current fiscal year, the various components of
unearned revenue and deferred inflows of resources reported in the governmental funds were as
follows:
General
General Obligation Capital
Fund Debt Service Projects Fund Total
Deferred inflows of resources:
Property taxes $ 169,569 $ 68,076 $ - $ 237,645
Court fines 250,177 - - 250,177
Franchise fees 1,034,796 - - 1,034,796
Total $ 1,454,542 $ 68,076 $ - $ 1,522,618
Unearned revenue:
Advance construction payment $ - $ - $ 1,051,024 $ 1,051,024
Total $ - $ - $ 1,051,024 $ 1,051,024
NOTE 8. LONG-TERM DEBT
General Obligation Bonds, Certificates of Obligation and Contractual Obligations
The City of Wylie issues general obligation bonds, certificates of obligation bonds, and
contractual obligation bonds to provide funds for the acquisition and construction of major capital
facilities. General obligation bonds have been issued for both governmental and business-type
activities. These issues are direct obligations and pledge the full faith and credit of the City.
Final Interest Business-
General Obligation Bonds Maturity Rates Governmental Type
$4,815,000 Series 2007
Improvements and Refunding 2020 4.75-5.25% $ 550,000 $ -
$10,160,000 Series 2010
Refunding 2028 2.00-4.00% 6,850,000 530,000
$7,005,000 Series 2012
Refunding 2029 2.00-3.25% 6,620,000 -
$7,400,000 Series 2013
Refunding 2029 1.50-3.00% 5,300,000 -
$21,240,000 Series 2015
Refunding 2027 2.00-5.00% 18,835,000 -
$34,250,000 Series 2016
Refunding 2028 2.00-5.00% 30,110,000 3,800,000
Total General Obligation Bonds $ 68,265,000 $ 4,330,000
43
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 8. LONG-TERM DEBT—CONTINUED
General Obligation Bonds, Certificates of Obligation and Contractual Obligations -Continued
Final Interest Business-
Combination Tax and Revenue Bonds Maturity Rates Governmental Type
$525,000 Series 2010
Improvements 2025 2.00-4.00% $ 445,000 $ -
$7,175,000 Series 2017
Improvements 2025 2.00-4.00% - 7,175,000
$8,500,000 Series 2018
Improvements 2038 1.75-3.375% 8,500,000 -
Total Combination Tax and Revenue Bonds $ 8,945,000 $ 7,175,000
Final Interest Business-
Contractual Obligations Maturity Rates Governmental Type
$1,565,000 Series 2012
Improvements 2032 2.00-3.25% $ 1,195,000 $ -
Total Contractual Obligations $ 1,195,000 $ -
Changes in Long-term Liabilities:
A summary of long-term debt transactions, including current portion, for the year ended
September 30, 2018, is as follows:
Amount
Beginning Ending Due within
Balance Additions Reductions Balance One year
Governmental activities:
General obligation bonds $ 72,830,000 $ - $ (4,565,000) $ 68,265,000 $5,365,000
Combination tax and revenue bonds 1,165,000 8,500,000 (720,000) 8,945,000 220,000
Contractual obligations 1,260,000 - (65,000) 1,195,000 70,000
Unamortized bond premium(discount) 8,336,031 106,250 (838,486) 7,603,795 -
Total bonds payable 83,591,031 8,606,250 (6,188,486) 86,008,795 5,655,000
Capital leases 892,734 - (214,698) 678,036 220,258
Compensated absences 2,022,057 1,526,580 (1,333,348) 2,215,289 1,197,206
OPEB liability 318,862 71,286 - 390,148 Net pension liability 13,061,997 - (2,473,735) 10,588,262 -
Total governmental activities $ 99,886,681 $ 10,204,116 $(10,210,267) $ 99,880,530 $7,072,464
44
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 8. LONG-TERM DEBT-CONTINUED
Changes in Long-term Liabilities -continued
Amount
Beginning Ending Due within
Balance Additions Reductions Balance One year
Business-type activities:
General obligation bonds $ 4,945,000 $ - $ (615,000) $ 4,330,000 $ 630,000
Combination tax and revenue bonds 7,175,000 - - 7,175,000 50,000
Unamortized bond premium(discount) 830,411 - (71,475) 758,936 -
Total bonds payable 12,950,411 - (686,475) 12,263,936 680,000
Compensated absences 119,612 165,110 (168,909) 115,813 115,813
OPEB liability 29,618 6,622 - 36,240 -
Net pension liability 1,389,773 - (229,780) 1,159,993 -
Total business-type activities $ 14,489,414 $ 171,732 $ (1,085,164) $ 13,575,982 $ 795,813
The annual aggregate maturities for each bond type are as follows:
General Obligation Bonds
Governmental Activities Business Activities
Fiscal Year Ending
September 30, Principal Interest Total Principal Interest Total
2019 $ 5,365,000 $ 2,755,376 $ 8,120,376 $ 630,000 $ 180,338 $ 810,338
2020 5,670,000 2,559,707 8,229,707 550,000 156,138 706,138
2021 5,980,000 2,337,588 8,317,588 420,000 134,038 554,038
2022 6,205,000 2,125,650 8,330,650 435,000 119,319 554,319
2023 6,490,000 1,887,069 8,377,069 415,000 104,375 519,375
2024-2028 36,830,000 4,555,832 41,385,832 1,880,000 193,750 2,073,750
2029-2032 1,725,000 28,031 1,753,031 - - -
Total $ 68,265,000 $ 16,249,253 $ 84,514,253 $ 4,330,000 $ 887,958 $ 5,217,958
Combination Tax and Revenue Bonds
Governmental Activities Business Activities
Fiscal Year Ending
September 30, Principal Interest Total Principal Interest Total
2019 $ 220,000 $ 381,835 $ 601,835 $ 50,000 $ 240,019 $ 290,019
2020 315,000 295,406 610,406 100,000 238,519 338,519
2021 325,000 284,219 609,219 310,000 234,419 544,419
2022 430,000 271,181 701,181 320,000 228,119 548,119
2023 440,000 256,056 696,056 330,000 218,319 548,319
2024-2028 2,125,000 1,019,993 3,144,993 1,805,000 882,494 2,687,494
2029-2033 2,310,000 645,646 2,955,646 2,175,000 520,431 2,695,431
2034-2038 2,780,000 240,325 3,020,325 2,085,000 143,102 2,228,102
Total $ 8,945,000 $ 3,394,661 $ 12,339,661 $ 7,175,000 $ 2,705,422 $ 9,880,422
Contractual Obligations
Governmental Activities Business Activities
Fiscal Year Ending
September 30, Principal Interest Total Principal Interest Total
2018 $ 70,000 $ 36,075 $ 106,075 $ - $ - $ -
2019 70,000 33,975 103,975 - - -
2020 75,000 31,800 106,800 - - -
2021 75,000 29,550 104,550 - - -
2022 80,000 27,125 107,125 - - -
2023-2027 430,000 95,001 525,001 - - -
2028-2032 395,000 24,225 419,225 - - -
Total $ 1,195,000 $ 277,751 $ 1,472,751 $ - $ - $ -
45
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 8. LONG-TERM DEBT—CONTINUED
Capital Leases
Governmental Activities Business Activities
Fiscal Year Ending
September 30, Principal Interest Total Principal Interest Total
2019 $ 220,258 $ 17,561 $ 237,819 $ -
2020 225,963 11,856 237,819 - - -
2021 231,815 6,004 237,819 - - -
Total $ 678,036 $ 35,421 $ 713,457 $
During the year ended September 30, 2018, the City issued $8,500,000 Combination Tax &
Revenue Certificates of Obligation, Series 2018. Proceeds from the sale of the Certificates will be
used for construction, improvement, expansion and equipping the City's public safety building and
to pay the costs associated with the issuance of the Certificates.
Compensated Absences
Compensated absences represent the estimated liability for employees' accrued sick and
vacation leave for which employees are entitled to be paid upon termination. The retirement of
this liability is typically paid from the General Fund and Enterprise Funds based on the
assignment of an employee at termination.
Net Pension Liability/OPEB liability
The general fund has typically been used to liquidate governmental activities' pension and OPEB
liabilities.
Discretely Presented Component Unit—Wylie Economic Development Corporation (WEDC)
The following is a summary of WEDC long-term transactions for the year ended September 30,
2018:
Balance Balance Due Within
Description 9/30/2017 Increases Decreases 9/30/2018 One Year
Loans payable $4,262,510 $ - $ (935,963) $ 3,326,547 $ 428,052
Compensated Absences 90,880 19,142 (14,591) 95,431 -
OPEB liability 5,318 1,188 - 6,506 Net pension liability 212,363 - (41,255) 171,108 14,237
Total long-term liabilities $4,571,071 $ 20,330 $ (991,809) $ 3,599,592 $ 442,289
46
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 8. LONG-TERM DEBT—CONTINUED
Discretely Presented Component Unit — Wylie Economic Development Corporation (WEDC) —
Continued
WEDC Loans Payable as of September 30, 2018 are as follows:
Description Balance
$400,000, payable to bank, made August 2014, payable in monthly installments of$7,332
through August 22, 2019, including interest at 3.77%. $ 79,152
$967,000, payable to bank, made August 2014, payable in monthly installments of$13,268
through final payment of$31,407 on March 15, 2021, including interest at 2.61%. 401,726
$722,365, payable to bank, made December 2014, payable in monthly installments of
$7,382.45 through final payment of$404,868 on December 10, 2019, including interest at 486,232
$387,317, payable to bank, made September 2015, payable in monthly installments of$8,745,
including interest at 4.00%, through final payment on September 2, 2019. 102,704
$2,000,000, payable to bank, made November 2016, payable in monthly installments for the
interest of$6,667 through November 2019 and then principal and interest payments of$20,249
through final payment in November 2021. 2,000,000
$300,000, payable to bank, made September 2016, payable in monthly installments of$3,109,
including interest at 4.50%, through final payment in December 2026. 256,733
$ 3,326,547
Annual debt service requirements to maturity for WEDC debt is:
Year Principal Interest Total
2019 $ 428,052 $ 127,738 $ 555,790
2020 735,467 98,165 833,632
2021 296,252 81,793 378,045
2022 1,722,707 18,644 1,741,351
2023 31,470 5,840 37,310
2024-2027 112,599 8,646 121,245
Total $ 3,326,547 $ 340,826 $ 3,667,373
NOTE 9. PENSION PLAN
A. Plan Description
The City participates as one of 866 plans in the nontraditional, joint contributory, hybrid defined
benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is
an agency created by the State of Texas and administered in accordance with the TMRS Act,
Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple-employer
retirement system for municipal employees in the State of Texas. The TMRS Act places the
general administration and management of the System with a six-member Board of Trustees.
Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is
not fiscally dependent on the State of Texas. TMRS' defined benefit pension plan is a tax-
qualified plan under Section 401(a) of the Internal Revenue Code. TMRS issues a publicly
available comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com.
All eligible employees of the City are required to participate in TMRS.
47
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 9. PENSION PLAN —CONTINUED
B. Benefits Provided
TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the
governing body of the City, within the options available in the state statutes governing TMRS.
At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest,
and the city-financed monetary credits with interest were used to purchase an annuity. Members
may choose to receive their retirement benefit in one of seven payments options. Members may
also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount
equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member's deposits
and interest.
At the date the plan began, the City granted monetary credits for service rendered before the plan
began of a theoretical amount at least equal to two times what would have been contributed by
the employee, with interest, prior to establishment of the plan. Monetary credits for service since
the plan began are a percent (100%, 150%, or 200%) of the employee's accumulated
contributions. In addition, the City can grant, as often as annually, another type of monetary credit
referred to as an updated service credit which is a theoretical amount which, when added to the
employee's accumulated contributions and the monetary credits for service since the plan began,
would be the total monetary credits and employee contributions accumulated with interest if the
current employee contribution rate and city matching percent had always been in existence and if
the employee's salary had always been the average of his salary in the last three years that are
one year before the effective date. At retirement, the benefit is calculated as if the sum of the
employee's accumulated contributions with interest and the employer-financed monetary credits
with interest were used to purchase an annuity.
Members can retire at ages 60 and above with 5 or more years of service or with 20 years of
service. A member is vested after 5 years. The plan provisions are adopted by the governing
body of the City, within the options available in the state statutes governing TMRS and within the
actuarial constraints also in the statutes.
At the December 31, 2017 valuation and measurement date, the following employees were
covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits 95
Inactive employees entitled to but not yet receiving benefits 152
Active employees 313
560
C. Contributions
The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross
earnings, and the city matching percentages are either 100%, 150%, or 200%, both as adopted
by the governing body of the city. Under the state law governing TMRS, the contribution rate for
each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost
method. The actuarially determined rate is the estimated amount necessary to finance the cost of
benefits earned by employees during the year, with an additional amount to finance any unfunded
accrued liability.
48
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 9. PENSION PLAN —CONTINUED
C. Contributions -Continued
Employees for the City were required to contribute 7.0% of their annual gross earnings during the
fiscal year. The contribution rates for the City were 15.08% and 14.98% in calendar years 2017
and 2018, respectively. The City's contributions to TMRS for the year ended September 30, 2018
(including $47,451 of contributions by WEDC) were $3,157,004, and were equal to the required
contributions.
D. Net Pension Liability
The City's Net Pension Liability (NPL) was measured as of December 31, 2017 and the Total
Pension Liability (TPL) used to calculate the NPL was determined by an actuarial valuation as of
that date.
Actuarial Assumptions:
The Total Pension Liability in the December 31, 2017 actuarial valuation was determined
using the following actuarial assumptions:
Inflation 2.5% per year
Overall payroll growth 3.0% per year
Investment Rate of Return 6.75%, net of pension plan investment expense, including inflation
Salary increases were based on a service-related table. Mortality rates for active members,
retirees, and beneficiaries were based on the gender distinct RP2000 Combined Healthy
Mortality Table, which male rates multiplied by 109% and female rates multiplied by 103%.
The rates are projected on a fully generational basis by scale BB to account for future
mortality improvements. For disabled annuitants, the gender-distinct RP2000 Combined
Healthy Mortality Tables with Blue Collar Adjustment are used with males rates multiplied by
109% and female rates multiplied by 103% with a 3-year set-forward for both males and
females. In addition, a 3% minimum mortality rate is applied to reflect the impairment for
younger members who become disabled. The rates are projected on a fully generational
basis by scale BB to account for future mortality improvements subject to the 3% floor.
Actuarial assumptions used in the December 31, 2017, valuation were based on the results
of actuarial experience studies. The experience study in TMRS was for the period
December 31, 2010 through December 31, 2014. Healthy post-retirement mortality rates and
annuity purchase rates were updated based on a Mortality Experience Investigation Study
covering 2009 through 2011, and dated December 31, 2013. These assumptions were first
used in the December 31, 2013 valuation, along with a change to the Entry Age Normal
(EAN) actuarial cost method. Assumptions are reviewed annually. No additional changes
were made for the 2014 valuation. After the Asset Allocation Study analysis and experience
investigation study, the Board amended the long-term expected rate of return on pension
plan investments from 7% to 6.75%. Plan assets are managed on a total return basis with an
emphasis on both capital appreciation as well as the production of income, in order to satisfy
the short-term and long-term funding needs of TMRS.
49
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 9. PENSION PLAN —CONTINUED
D. Net Pension Liability—Continued
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best estimate ranges of expected future real rates of return
(expected returns, net of pension plan investment expense and inflation) are developed for
each major asset class. These ranges are combined to produce the long-term expected rate
of return by weighting the expected future real rates of return by the target asset allocation
percentage and by adding expected inflation. In determining their best estimate of a
recommended investment return assumption under the various alternative asset allocation
portfolios, GRS focused on the area between (1) arithmetic mean (aggressive) without an
adjustment for time(conservative) and (2) the geometric mean (conservative) with an
adjustment for time (aggressive). At its meeting on July 30, 2016, the TMRS Board approved
a new portfolio target allocation.
The target allocation and best estimates of arithmetic real rates of return for each major asset
class are summarized in the following table:
Long-Term
Expected Real
Target Rate of Return
Asset Class Allocation (Arithmetic)
Domestic Equity 17.5% 4.55%
International Equity 17.5% 6.35%
Core Fixed Income 10.0% 1.00%
Non-Core Fixed Income 20.0% 4.15%
Real Return 10.0% 4.15%
Real Estate 10.0% 4.75%
Absolute Return 10.0% 4.00%
Private Equity 5.0% 7.75%
Total 100.0%
Discount Rate
The discount rate used to measure the Total Pension Liability was 6.75%. The projection of
cash flows used to determine the discount rate assumed that employee and employer
contributions will be made at the rates specified in statute. Based on that assumption, the
pension plan's Fiduciary Net Position was projected to be available to make all projected
future benefit payments of current active and inactive employees. Therefore, the long-term
expected rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the Total Pension Liability.
Allocations
The City's net pension liability, pension expense, and deferred outflows of resources related
to TMRS have been allocated between governmental activities, business-type activities, and
the discretely presented component unit using a contribution-based method.
50
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 9. PENSION PLAN - CONTINUED
D. Net Pension Liability—Continued
Changes in the Net Pension Liability
Increase (Decrease)
Total Plan Net
Pension Fiduciary Pension
Liability Net Position Liability
(a) (b) (a) - (b)
Balance at 12/31/16 $ 62,561,432 $ 47,897,299 $ 14,664,133
Changes for the year:
Service Cost 3,534,169 - 3,534,169
Interest 4,298,623 - 4,298,623
Change of benefit terms - - -
Difference between expected and
actual experience 404,285 - 404,285
Changes of assumptions - - -
Contributions -employer - 2,978,969 (2,978,969)
Contributions -employee - 1,392,972 (1,392,972)
Net investment income - 6,646,053 (6,646,053)
Benefit payments, including refunds
of employee contributions (1,290,431) (1,290,431) -
Administrative expense - (34,403) 34,403
Other changes - (1,744) 1,744
Net Changes 6,946,646 9,691,416 (2,744,770)
Balance at 12/31/17 $ 69,508,078 $ 57,588,715 $ 11,919,363
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the City, calculated using the discount rate
of 6.75%, as well as what the City's net pension liability would be if it were calculated using a
discount rate that is 1 percentage-point lower (5.75%) or 1 percentage-point higher (7.75%)
than the current rate:
1% Decrease 1% Increase
in Discount Discount in Discount
Rate (5.75%) Rate (6.75%) Rate (7.75%)
City $ 23,612,052 $ 11,748,255 $ 2,205,897
W E DC 343,899 171,108 32,128
Total $ 23,955,951 $ 11,919,363 $ 2,238,025
Pension Plan Fiduciary Net Position
Detailed information about the pension plan's Fiduciary Net Position is available in a
separately-issued TMRS financial report. That report may be obtained at www.tmrs.com.
51
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 9. PENSION PLAN —CONTINUED
E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended September 30, 2018, the City recognized pension expense of $893,641
(including $13,432 recognized by WEDC). At September 30, 2018, the City reported deferred
outflows of resources and deferred inflows of resources related to pensions from the following
sources:
City WEDC Total
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows of Inflows of Outflows of Inflows of Outflows of Inflows of
Resources Resources Resources Resources Resources Resources
Differences between expected and
actual economic experience 3,173,234 $ 54,762 $ 3,227,996 $ -
Changes in actuarial assumptions 115,963 $ 1,993 - 117,956
Difference between projected and
actual investment earnings 1,524,703 28,414 - 1,553,117
Contributions subsequent to the
measurement date 2,365,569 45,816 2,411,385 -
Total $ 5,538,803 $1,640,666 $100,578 $ 30,407 $ 5,639,381 $1,671,073
The $2,411,385 reported as deferred outflows of resources related to pensions resulting from
contributions subsequent to the measurement date will reduce the net pension liability during the
year ending September 30, 2019. The other amounts reported as deferred outflows and inflows
of resources related to pensions will be recognized in pension expense as follows:
Fiscal
Year Ended
Sept. 30: City WEDC Total
2019 $ 761,723 $ 12,110 $ 773,833
2020 672,747 10,696 683,443
2021 109,699 1,737 111,436
2022 (66,493) (1,061) (67,554)
2023 54,892 873 55,765
Total $ 1,532,568 $ 24,355 $ 1,556,923
NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN
A. Plan Description
Texas Municipal Retirement System ("TMRS") administers a defined benefit group-term life
insurance plan known as the Supplemental Death Benefits Fund ("SDBF"). This is a voluntary
program in which participating member cities may elect, by ordinance, to provide group-term life
insurance coverage for their active members, including or not including retirees. Employers may
terminate coverage under and discontinue participation in the SDBF by adopting an ordinance
before November 1 of any year to be effective the following January 1.The City has elected to
participate in the SDBF for its active members including retirees. As the SDBF covers both active
and retiree participants, with no segregation of assets, the SDBF is considered to be an unfunded
single-employer OPEB plan (i.e. no assets are accumulated in a trust that meets the criteria in
paragraph 4 of GASB Statement No. 75) for City reporting.
52
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN —CONTINUED
B. Benefits Provided
The death benefit for active employees provides a lump-sum payment approximately equal to the
employee's annual salary (calculated based on the employee's actual earnings, for the 12-month
period preceding the month of death). The death benefit for retirees is considered an other
postemployment benefit ("OPEB") and is a fixed amount of$7,500.
At the December 31, 2017 valuation and measurement date, the following employees were
covered by the benefit terms:
Inactive employees currently receiving benefits 48
Inactive employees entitled to but not yet receiving benefits 21
Active employees 313
382
C. Contributions
The member city contributes to the SDBF at a contractually required rate as determined by an
annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance.
The funding policy for the SDBF program is to assure that adequate resources are available to
meet all death benefit payments for the upcoming year. The intent is not to pre-fund retiree term
life insurance during employees' entire careers.
Contributions are made monthly based on the covered payroll of employee members of the
participating member city. The contractually required contribution rate is determined annually for
each city. The rate is based on the mortality and service experience of all employees covered by
the SDBF and the demographics specific to the workforce of the city. There is a one-year delay
between the actuarial valuation that serves as the basis for the employer contribution rate and the
calendar year when the rate goes into effect. The funding policy of this plan is to assure that
adequate resources are available to meet all death benefit payments for the upcoming year.
The retiree portion of contribution rates to the SDBF for the City was 0.01% in both calendar
years 2017 and 2018. The City's contributions to the SDBF for the year ended September 30,
2018 (including $31 of contributions by WEDC) were $2,084, and were equal to the required
contributions.
D. Total OPEB Liability
The City's Total OPEB Liability (TOL) was measured as of December 31, 2017 and was
determined by an actuarial valuation as of that date.
53
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN —CONTINUED
E. Actuarial Assumptions
The Total OPEB Liability in the December 31, 2017 actuarial valuation was determined using the
following actuarial assumptions:
Inflation 2.5% per year
Salary increases 3.5% to 10.5% including inflation
Discount rate 3.31%
Retiree's share of benefit-related costs 0.00%
Salary increases were based on a service-related table. Mortality rates for service retirees were
based on the RP2000 Combined Mortality Table with Blue Collar Adjustment with male rates
multiplied by 109% and female rates multiplied by 103% and projected on a fully generational
basis with scale BB. Mortality rates for disabled retirees were based on the RP2000 Combined
Mortality Table with Blue Collar Adjustment with male rates multiplied by 109% and female rates
multiplied by 103% with a 3-year set-forward for both males and females. The rates are projected
on a fully generational basis with scale BB to account for future mortality improvements subject to
the 3% floor.
The actuarial assumptions used in the December 31, 2017, valuation were developed primarily
from an actuarial experience study of the four-year period from December 31, 2010 through
December 31, 2014. They were adopted in 2015 and first used in the December 31, 2015 actuarial
valuation. The post-mortality assumption for healthy annuitants and Annuity Purchase Rate
(APRs) are based on the Mortality Experience Investigation Study covering 2009 through 2011
and dated December 31, 2013. In conjunction with these changes first used in the December 31,
2013 valuation, TMRS adopted the Entry Age Normal Actuarial Cost Method.
The discount rate used to measure the Total OPEB Liability was 3.31% and was based on the
Fidelity Index's "20-Year Municipal GO AA Index" rate as of December 31, 2017.
54
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN —CONTINUED
F. Changes in Total OPEB Liability
Total
OPEB
Liability
Balance at 12/31/2016 $ 353,798
Changes for the year:
Service Cost 27,859
Interest on Total OPEB Liability 13,862
Change of benefit terms -
Difference between expected and actual exoerience -
Changes of assumptions or other inputs 39,365
Benefit payments (1,990)
Administrative expense Other changes -
Net changes 79,096
Balance at 12/31/17 $ 432,894
G. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
The following presents the total OPEB liability of the City, calculated using the discount rate of
3.31%, as well as what the City's total OPEB liability would be if it were calculated using a
discount rate that is 1 percentage-point lower (2.31%) or 1 percentage-point higher (4.31%) than
the current rate:
1% Decrease 1% Increase
in Discount Discount in Discount
Rate (2.31%) Rate (3.31%) Rate (4.31%)
City $ 526,876 $ 426,388 $ 349,231
W E DC 8,039 6,506 5,329
Total OPEB Liability $ 534,915 $ 432,894 $ 354,560
H. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB
For the year ended September 30, 2018, the City recognized pension expense of $46,510. At
September 30, 2018, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
55
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 10. OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN - CONTINUED
H. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB -Continued
City WE DC Total
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows of Inflows of Outflows of Inflows of Outflows of Inflows of
Resources Resources Resources Resources Resources Resources
Changes in assumptions and
other inputs $ 34,057 $ - $ 519 $ - $ 34,576 $ -
Contributions subsequent to
the measurement date 1,575 - 24 1,599 -
Total $ 35,632 $ - $ 543 $ - $ 36,175 $ -
The $1,599 reported as deferred outflows of resources related to OPEB resulting from
contributions subsequent to the measurement date will reduce the Total OPEB liability during the
year ending September 30, 2019. The other amounts reported as deferred outflows and inflows
of resources related to OPEB will be recognized in OPEB expense as follows:
Fiscal
Year Ended
Sept. 30: City WEDC Total
2019 $ 4,714 $ 75 $ 4,789
2020 4,714 75 4,789
2021 4,714 75 4,789
2022 4,714 75 4,789
2023 4,714 75 4,789
Thereafter 10,487 144 10,631
Total $ 34,057 $ 519 $ 34,576
NOTE 11. NORTH TEXAS MUNCIPAL WATER DISTRICT
The North Texas Municipal Water District (the District) is a conservation and reclamation district and
political subdivision of the State of Texas, created and functioning under Chapter 62, Acts of 1951,
52nd Legislature, Regular Session, as amended, originally complied as Vernon's Article 8270-141 (the
Act), pursuant to Article 16, Section 59 of the Texas Constitution. The District comprises all of the
territory of its member cities, viz., Allen, Garland, Princeton, Plano, Mesquite, Wylie, Rockwall,
Farmersville, McKinney, Richardson, Forney and Royse City (the "Member Cities"). The District was
created for the purpose of providing a source of water supply for municipal, domestic and industrial
use and for the treatment processing and transportation of such water to its Member Cities and to its
other customers located in North Central Texas, all within the Dallas Standard Metropolitan Statistical
Area.
56
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 11. NORTH TEXAS MUNCIPAL WATER DISTRICT—CONTINUED
Under the Act, including specifically Section 27 thereof, and under the Constitution and Statues of the
State of Texas, the District has broad powers to (1) impound, control, store, preserve, treat, transmit,
and use storm and flood water, the water of rivers and streams and underground water, for irrigation,
power and all other useful purposes and to supply water for municipal, domestic, power, industrial
and commercial uses and purposes and all other beneficial uses and purposes; and (2) collect,
transport, process, treat, dispose of, and control all municipal, domestic, industrial or commercial
waste whether in fluid, solid or composite state, including specifically the control, abatement or
reduction of all types of pollution. The City retains no ongoing financial interest equity investments
and/or responsibilities for the District other than the contractual arrangements discussed more fully
herein.
NOTE 12. MUDDY CREEK REGIONAL WASTEWATER SYSTEM
In May 1999, the Cities of Wylie and Murphy in Collin County entered into a contract with the District
to provide for the acquisition, construction, improvement, operation, and maintenance of the Regional
Muddy Creek Wastewater System (System) for the purpose of providing facilities to adequately
receive, transport, treat, and dispose of wastewater. The District will own the System with Wylie and
Murphy as the initial participants. The District will issue approximately $20 million in bonds to
construct this new facility. Budget calculations for operating costs and debt service for the System on
the service commencement date is based on the following estimated flow ratio: City of Wylie — 2/3
and Murphy — 1/3. "Service Commencement Date" means the first date upon which the System is
available to treat wastewater from the participants. Wylie's long-term commitment to the System's
debt service component is approximately$13.3 million.
The District will send each participant a letter detailing the annual requirement necessary to operate
the System each year. The annual requirement budget will include an operation and maintenance
component and a bond service component. The budgeting ratio described earlier is only valid for the
first year of System operations. In subsequent years, budgets and year-end audits will be based on
actual flow ratios. For example, if the flow measurements indicate that 60% of the flow is produced
by Wylie and 40% by Murphy, then the next year's operating and debt service components would be
allocated using a 60/40 split. If in the future, additional participants are added, then the flow ratios will
be adjusted using the above method.
The contract with the District has a clause for "Credit for Payments Relating to the System." This
clause states: "Each participant shall be entitled to a credit in an amount equal to any funds advanced
by such Participant with the approval of the District for land, engineering, construction or other costs
related to the System and/or the financing thereof'. All credits for advance made prior to the Service
Commencement Date shall bear interest from the date of such advance at a rate equal to the net
effective interest rate on the initial issue of the bonds hereunder. The City of Wylie has four such
credits at this time. All credits for advances made prior to the Service Commencement Date shall be
amortized over a period of twenty years, with such amortization to commence on October 1 of the
Fiscal Year following the Service Commencement Date. At September 30, 2005, the City recorded
$3,188,849 as a restricted accounts receivable. This amount is being amortized over a twenty-year
period commencing with fiscal year 2006. The amortization was $172,051 for 2018, leaving an
unamortized balance of$1,431,110 as of September 30, 2018.
NOTE 13. CONTINGENT LIABILITIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by such
agencies. Any disallowed claims, including amounts already collected may constitute a liability of the
applicable funds. The amounts, if any, of expenditures which may be disallowed by the grantor
cannot be determined at this time although the City expects such amounts, if any, to be immaterial.
57
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 13. CONTINGENT LIABILITIES —CONTINUED
The City periodically is a defendant in various lawsuits. At September 30, 2018, after consultation
with the City's attorney, the City is not aware of any pending litigation.
As described in Note 8 above, the general revenues of the City are contingently liable for the
$4,330,000 payable in General Obligation Bonds which are currently outstanding and recorded as
obligations of the Enterprise Fund.
The City contracts for garbage disposal with a third party. Under the terms of the agreement the City
bills and collects the residential billing and remits that amount to the contracting party. The contractor
bills the commercial customers and remits a franchise fee to the City based on total revenues
received from the contract.
The Wylie Economic Development Corporation provides monetary incentives to companies to
relocate within the City of Wylie. At September 30, 2018, these commitments totaled approximately
$528,000.
NOTE 14. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees; employee health benefits; and other claims of
various natures. The City purchases commercial insurance to indemnify it in event of loss. For the
past three years, settlements did not exceed coverage.
NOTE 15. TAX ABATEMENTS
The City enters into economic development agreements authorized under Chapter 380 of the Texas
Local Government Code and Chapter 312 of the Texas Tax Code. These agreements are planning
tools designed to stimulate economic activity, redevelopment, community improvement, and provide a
return on investment for the community. These programs abate or rebate property and/or sales taxes
and may include other incentive payments such as fee reductions or construction costs
reimbursements. Economic development agreements are considered on a case by case basis by the
City Council and generally contain recapture provisions which may require repayment or termination if
recipients do not meet the required provisions of the economic incentives.
Other Economic Agreements
Chapter 380 of the Texas Local Government Code allows the City to provide grants for the
purpose of promoting local economic development. These grants are based on a percentage of
property and/or sales tax received by the City. For the fiscal year ending September 30, 2018,
the City rebated $557,181 in sales taxes.
58
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 16. CONDENSED FINANCIAL INFORMATION FOR DISCRETELY PRESENTED
COMPONENT UNIT
Following is selected condensed financial statement information for the fund basis financial
statements of the Wylie Economic Development Corporation:
Balance Sheet WEDC
Assets
Cash and equivalents $ 1,462,636
Receivables 693,898
Inventory 7,899,110
Prepaids 2,000
Total Assets $ 10,057,644
Liabilities
Accounts payable $ 201,641
Accrued liabilities 9,982
Unearned revenue 117,000
Total Liabilities 328,623
Fund Balance 9,729,021
Total Liabilities and Fund Balance $ 10,057,644
Statement of Revenues, Expenditures and Changes in Fund Balance WEDC
Revenues:
Sales tax revenue $ 2,562,759
Interest income 7,025
Gain on sale of inventory 256,452
Miscellaneous income 177,343
Total Revenues 3,003,579
Expenditures:
Expenditures 3,002,276
Net change in fund balance 1,303
Fund balance 10/1/17 9,727,718
Fund balance 9/30/18 $ 9,729,021
59
CITY OF WYLIE, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED SEPTEMBER 30, 2018
NOTE 16. CONDENSED FINANCIAL INFORMATION FOR DISCRETELY PRESENTED
COMPONENT UNIT- CONTINUED
Following are reconciliations between the government-wide financial statements and the fund basis
financial statements for WEDC:
Reconciliation of fund balance to net position:
Total fund balance $ 9,729,021
Deferred outflows - pensions ($100,578) and OPEB ($543) 101,121
Deferred inflows - pensions (30,407)
Payables for compensated absences (95,431)
Accrued interest payable (3,992)
Payable for loan principal, net pension liability and OPEB liability (3,504,161)
Net position $ 6,196,151
Reconciliation of change in fund balance to change in net position:
Change in fund balance $ 1,303
Change in payables for compensated absences (4,551)
Change in accrued interest payable 856
Net effect of GASB 68 and 75 implementation (14,102)
Payment of loan principal 935,963
Change in net position $ 919,469
NOTE 17. LAND ACQUISITION
The discrete component unit owns property with a carrying value of $7,899,110 as of September 30,
2018. This property is recorded as inventory and held as an incentive to attract businesses.
NOTE 18. CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE
As a result of the implementation of GASB Statement No. 75, "Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions", an adjustment has been made to record the City's
total OPEB liability as of October 1, 2017. As a result, beginning net position of the governmental
activities has been decreased by $317,506, the beginning net position of the Enterprise Fund has
been decreased by $29,492 and the beginning net position of the Component Unit has been
decreased by$5,293.
60
REQUIRED SUPPLEMENTARY INFORMATION
61
CITY OF WYLIE, TEXAS EXHIBIT A-10
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL- GENERAL FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget-
Positive
Original Final Actual Amount (Negative)
REVENUES
Ad valorem taxes $ 23,274,909 $ 23,274,909 $ 23,413,647 $ 138,738
Non-property taxes 5,691,949 5,691,949 5,155,519 (536,430)
Franchise fees 2,689,000 2,689,000 2,740,472 51,472
Licenses and permits 872,000 872,000 1,128,764 256,764
Intergovernmental 831,500 1,001,570 1,301,157 299,587
Services fees 3,397,000 3,397,000 3,585,147 188,147
Court fees 576,400 576,400 466,087 (110,313)
Interest income 41,500 41,500 145,173 103,673
Miscellaneous income 179,500 179,500 404,224 224,724
Total revenues 37,553,758 37,723,828 38,340,190 616,362
EXPENDITURES
Current
General government
City council 82,847 82,847 63,468 19,379
City manager 916,900 968,969 949,481 19,488
City secretary 423,374 450,326 377,062 73,264
City attorney 155,000 155,000 138,541 16,459
Finance 1,213,477 1,248,601 1,160,624 87,977
Building and fleet maintenance 802,585 793,642 705,805 87,837
Municipal court 553,187 553,859 446,391 107,468
Human resources 563,895 579,803 565,030 14,773
Purchasing 169,008 177,206 168,802 8,404
Information technology 1,225,271 1,236,780 1,226,505 10,275
Combined services/general 5,200,085 4,715,042 4,239,471 475,571
Total general government 11,305,629 10,962,075 10,041,180 920,895
Public safety
Police 9,169,555 9,320,292 9,224,549 95,743
Fire 8,294,025 8,569,190 8,063,894 505,296
Emergency communications 1,765,600 1,741,964 1,506,772 235,192
Animal control 620,575 647,612 609,133 38,479
Total public safety 19,849,755 20,279,058 19,404,348 874,710
Urban development
Planning 612,880 598,624 582,048 16,576
Building inspection 560,474 541,303 529,899 11,404
Code enforcement 231,470 236,611 198,033 38,578
Total urban development 1,404,824 1,376,538 1,309,980 66,558
Streets
Streets 3,200,268 3,457,104 3,165,925 291,179
Total streets 3,200,268 3,457,104 3,165,925 291,179
62
CITY OF WYLIE, TEXAS EXHIBIT A-10
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES (CONCLUDED)
IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL- GENERAL FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Community service
Parks 2,640,570 2,680,828 2,494,029 186,799
Library 2,063,119 2,084,176 2,014,558 69,618
Total community service 4,703,689 4,765,004 4,508,587 256,417
Total expenditures 40,464,165 40,839,779 38,430,020 2,409,759
Excess(deficiency)of revenues
over expenditures (2,910,407) (3,115,951) (89,830) 3,026,121
OTHER FINANCING SOURCES (USES)
Transfers in 2,184,957 2,184,957 2,184,957 -
Transfers out (2,795,553) (3,795,553) (3,795,553) -
Insurance recovery - - 8,458 8,458
Proceeds from sale of property - - 52,248 52,248
Total other financing sources(uses) (610,596) (1,610,596) (1,549,890) 60,706
Net change in fund balances (3,521,003) (4,726,547) (1,639,720) 3,086,827
Fund balances,October 1 19,780,679 19,780,679 19,780,679 -
Fund balances,September30 $ 16,259,676 $ 15,054,132 $ 18,140,959 $ 3,086,827
63
CITY OF WYLIE, TEXAS
NOTES TO BUDGETARY COMPARISON SCHEDULE
FOR THE YEAR ENDED SEPTEMBER 30, 2018
STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
The City follows the following procedures in establishing the budgetary date reflected in the
financial statements:
1. Public hearings are conducted to obtain taxpayer comments.
2. Prior to October 1,the budget is legally enacted through passage of an ordinance.
3. The City Manager is authorized to transfer budgeted amounts between departments within
any fund; however, any revisions that alter the total expenditures of any fund must be
approved by the City Council. Therefore the fund level is the legal level of control.
4. Budgeted amounts are as originally adopted or as amended by the City Council. During
2018, individual amendments were not material in relation to the original appropriations. All
budget appropriations automatically lapse at year-end.
5. Formal budgetary integration is employed as a management control device during the year.
The legally adopted budget is adopted on a basis consistent with generally accepted
accounting principles.
64
CITY OF WYLIE, TEXAS EXHIBIT A-11
TEXAS MUNICIPAL RETIREMENT SYSTEM
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS
LAST TEN MEASUREMENT YEARS
(UNAUDITED)
Measurement Measurement Measurement Measurement
Year Year Year Year
2014 2015 2016 2017
Total pension liability:
Service cost $ 2,556,890 $ 2,884,478 $ - $ 3,534,169
Interest 3,219,187 3,586,805 3,725,815 4,298,623
Changes of benefit terms - - - -
Difference between expected and actual
experience 184,163 215,566 4,180,949 404,285
Change in assumptions - (245,250) - -
Benefit payments, including refunds of
employee contributions (745,575) (999,126) (1,085,194) (1,290,431)
Net change in total pension liability 5,214,665 5,442,473 6,821,570 6,946,646
Total pension liability-beginning 45,082,724 50,297,389 55,739,862 62,561,432
Total pension liability-ending(a) 50,297,389 55,739,862 62,561,432 69,508,078
Plan fiduciary net position:
Contributions-employer 2,058,618 2,291,479 2,630,201 2,978,969
Contributions-employee 1,102,273 1,149,849 1,274,657 1,392,972
Net investment income 2,024,176 58,730 2,858,337 6,646,053
Benefit payments, including refunds of
employee contributions (745,575) (999,126) (1,085,194) (1,290,431)
Administrative expense (21,127) (35,762) (32,250) (34,403)
Other (1,737) (1,766) (1,738) (1,744)
Net change in plan fiduciary net position 4,416,628 2,463,404 5,644,013 9,691,416
Plan fiduciary net position-beginning 35,373,254 39,789,882 42,253,286 47,897,299
Plan fiduciary net position-ending(b) 39,789,882 42,253,286 47,897,299 57,588,715
Net pension liability-ending(a)-(b) $ 10,507,507 $ 13,486,576 $ 14,664,133 $ 11,919,363
Plan fiduciary net position as a
percentage of total pension liability 79.11% 75.80% 76.56% 82.85%
Covered payroll $ 15,746,759 $ 16,426,414 $ 18,184,351 $ 19,887,590
Net pension liability as a percentage
of covered payroll 66.73% 82.10% 80.64% 59.93%
Note: Only four years of data is presented in accordance with GASB #68, paragraph 138. "The
information for all period for the 10-year schedules that are required to be presented as required
supplementary information may be available initially. In these cases, during the transition period, that
information should be presented for as many periods as are available. The schedules should not include
information that is not measured in accordance with the requirements of this statement. Additional years'
information will be displayed as it becomes available."
65
CITY OF WYLIE, TEXAS EXHIBIT A-12
TEXAS MUNICIPAL RETIREMENT SYSTEM
SCHEDULE OF PENSION CONTRIBUTIONS
LAST TEN FISCAL YEARS
(UNAUDITED)
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2015 2016 2017 2018
Actuarially determined contribution $ 2,235,994 $ 2,611,189 $ 2,924,821 $ 3,144,978
Contribution in relation to the actuarially
determined contribution 2,235,994 2,611,189 2,924,821 3,144,978
Contribution deficiency(excess) $ - $ - $ - $ -
Covered payroll $ 16,311,322 $ 18,212,187 $ 19,547,995 $ 20,843,290
Contributions as a percentage of
covered payroll 13.71% 14.34% 14.96% 15.09%
Note: GASB #68, paragraph 81.2.b requires that the data in this schedule be presented as of the City's
fiscal year as opposed to the time period covered by the measurement date.
Note: Only four years of data is presented in accordance with GASB #68, paragraph 138. "The
information for all period for the 10-year schedules that are required to be presented as required
supplementary information may be available initially. In these cases, during the transition period, that
information should be presented for as many periods as are available. The schedules should not include
information that is not measured in accordance with the requirements of this statement. Additional years'
information will be displayed as it becomes available."
66
CITY OF WYLIE, TEXAS EXHIBIT A-13
TEXAS MUNICIPAL RETIREMENT SYSTEM
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
LAST TEN MEASUREMENT YEARS
(UNAUDITED)
Measurement
Year
2017
Total OPEB liability:
Charges for the year
Service cost $ 27,859
Interest 13,862
Changes of benefit terms -
Difference between expected and actual
experience -
Change in assumptions 39,365
Benefit payments (1,990)
Net change in total OPEB liability 79,096
Total OPEB liability - beginning 353,798
Total OPEB liability -ending $ 432,894
Covered pay rol l $ 19,887,590
Total OPEB liability as a percentage
of covered payroll 2.18%
Note: Only one year of data is presented in accordance with GASB #75. Additional years' information will
be displayed as it becomes available.
The TMRS Supplementary Death Benefit Fund (SDBF) is considered to be an unfunded OPEB plan;
therefore, no plan fiduciary net position and related ratios are reported in the above schedule.
67
CITY OF WYLIE, TEXAS EXHIBIT A-14
TEXAS MUNICIPAL RETIREMENT SYSTEM
SCHEDULE OF OPEB CONTRIBUTIONS
LAST TEN FISCAL YEARS
(UNAUDITED)
Fiscal Year
2018
Actuarially determined contribution $ 2,086
Contributions in relation to the actuarially
determined contribution 2,086
Contribution deficiency (excess) $ -
Covered payroll $ 20,843,290
Contributions as a percentage of
covered payroll 0.01%
Note: GASB#75, paragraph 57 requires that the data in this schedule be presented as of the City's fiscal
year as opposed to the time period covered by the measurement date.
Note: Only one year of data is presented in accordance with GASB#75. Additional years' information will
be displayed as it becomes available.
68
CITY OF WYLIE, TEXAS
NOTES TO TEXAS MUNICIPAL RETIREMENT SYSTEM REQUIRED SUPPLEMENTARY
INFORMATION
FOR THE YEAR ENDED SEPTEMBER 30, 2018
VALUATION DATE:
Actuarial determined contribution rates are calculated as of December 31 each year and become
effective in January, 12 months and one day later.
METHODS AND ASSUMPTIONS USED TO DETERMINE CONTRIBUTION RATES:
Actuarial Cost Method Entry Age Normal
Amortization Method Level Percentage of Payroll, Closed
Remaining Amortization Period 18 years
Asset Valuation Method 10 Year smoothed market; 15% soft corridor
Inflation 2.5%
Salary Increases 3.50% to 10.5% including inflation
Investment Rate of Return 6.75%
Retirement Age Experience-based table of rates that are specific to
the City's plan of benefits. Last updated for the
2015 valuation pursuant to an experience study of
the period 2010-2014
Mortality RP2000 Combined Mortality Table with Blue Collar
Adjustment with male rates multiplied by 109% and
female rates multiplied by 103% and projected on a
fully generational basis with scale BB
Other information: There were no benefit changes during the year.
69
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70
COMBINING STATEMENTS AND BUDGETARY COMPARISON
SCHEDULES
71
CITY OF WYLIE, TEXAS EXHIBIT A-15
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
GENERAL OBLIGATION DEBT SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Variance with
Budgeted Amounts Final Budget-
Original Final Actual Positive(Negative)
REVENUES
Ad valorem taxes $ 8,074,720 $ 8,074,720 $ 8,107,756 $ 33,036
Interest income 7,600 7,600 15,431 7,831
Total revenues 8,082,320 8,082,320 8,123,187 40,867
EXPENDITURES
Debt service
Principal 5,025,000 5,025,000 5,025,000 -
Interest and fiscal charges 2,937,813 2,937,813 2,936,112 1,701
Total debt service 7,962,813 7,962,813 7,961,112 1,701
Net change in fund balances 119,507 119,507 162,075 42,568
Fund balances, October 1 933,343 933,343 933,343 -
Fund balances, September30 $ 1,052,850 $ 1,052,850 $ 1,095,418 $ 42,568
72
NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
4B SALES TAX REVENUE FUND
Accounts for sales tax monies specifically designated for promoting economic development within
the City by developing, implementing, providing and financing park and recreation projects.
PARKS ACQUISITION AND IMPROVEMENT FUND
Accounts for the development and improvement of City Parks.
FIRE TRAINING CENTER FUND
Accounts for First Responder fees specifically designated for the construction of the Fire Training
Center.
FIRE DEVELOPMENT FEES FUND
Accounts for contributions specifically designated for use of the fire department.
MUNICIPAL COURT TECHNOLOGY FUND
Accounts for court fines specifically designated for improvements in court technology.
MUNICIPAL COURT BUILDING SECURITY FUND
Accounts for court fines specifically designated for additions/improvements to court security.
HOTEL TAX FUND
Accounts for occupancy taxes charged by hotels.
FEDERAL SEIZURE FUND
Accounts for the City's share of forfeiture proceeds at the federal level and is restricted for law
enforcement additions/improvements only.
JUDICIAL EFFICIENCY FUND
Accounts for court fines specifically restricted to improving the efficiency of the administration of
justice.
TRUANCY COURT FUND
Accounts for court fines designated for the efficiency of Juvenile Court truancy cases.
DEBT SERVICE FUND
4B DEBT SERVICE FUND 1996
Accounts for the accumulation of resources to be used for the payment of principal and interest on
the 4B Sales Tax Revenue Bonds —Series 1996.
4B DEBT SERVICE FUND 2005
Accounts for the accumulation of resources to be used for the payment of principal and interest on
the 4B Sales Tax Revenue Bonds —Series 2005.
73
CITY OF WYLIE, TEXAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
SEPTEMBER 30, 2018
SPECIAL REVENUE FUNDS
Fire
4B Sales Tax Park Acquisition Fire Training Development Municipal Court
Revenue and Improvement Center Fees Technology
ASSETS
Cash and cash equivalents $ 2,548,068 $ 545,787 $ 202,220 $ 2,371,956 $ 30,823
Receivables: (net of allowances for uncollectibles)
Other 24,031 - 2,010 - -
Sales tax 483,898 - - - -
Total assets $ 3,055,997 $ 545,787 $ 204,230 $ 2,371,956 $ 30,823
LIABILITIES AND FUND BALANCES
Accounts payable $ 109,495 $ 33,700 $ 1,953 $ - $ -
Other payables and accruals 44,225 2,328 - - -
Total liabilities 153,720 36,028 1,953 - -
FUND BALANCES
Restricted
Debt service - - - - -
Economic development 2,902,277 - - - -
Municipal court - - - - 30,823
Tourism - - - - -
Law enforcement - - - - -
Committed
Park acquisition and improvement - 509,759 - - -
Fire training - - 202,277 - -
Fire development - - - 2,371,956 -
Total fund balances 2,902,277 509,759 202,277 2,371,956 30,823
Total liabilities and fund balances $ 3,055,997 $ 545,787 $ 204,230 $ 2,371,956 $ 30,823
74
EXHIBIT B-1
DEBT SERVICE FUNDS
Municipal Total Nonmajor
Court Building Federal Judicial Truancy 4B Debt Service 4B Debt Service Governmental
Security Hotel Tax Seizure Efficiency Court 1996 2005 Funds
$ 37,481 $ 308,390 $ 954 $ 4,272 $ 10,427 $ 183,960 $ 26,826 $ 6,271,164
- 18,899 - - - - - 44,940
- - - - - - - 483,898
$ 37,481 $ 327,289 $ 954 $ 4,272 $ 10,427 $ 183,960 $ 26,826 $ 6,800,002
$ - $ 3,810 $ - $ - $ - $ - $ - $ 148,958
- - - - - - - 46,553
- 3,810 - - - - - 195,511
- - - - - 183,960 26,826 210,786
- - - - - - - 2,902,277
37,481 - - 4,272 10,427 - - 83,003
- 323,479 - - - - 323,479
- - 954 - - - - 954
- - - - - - - 509,759
- - - - - - - 202,277
- - - - - - - 2,371,956
37,481 323,479 954 4,272 10,427 183,960 26,826 6,604,491
$ 37,481 $ 327,289 $ 954 $ 4,272 $ 10,427 $ 183,960 $ 26,826 $ 6,800,002
75
CITY OF WYLIE, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE- NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2018
SPECIAL REVENUE FUNDS
Park
Acquisition Municipal
4B Sales Tax and Fire Training Fire Development Court
Revenue Improvement Center Fees Technology
REVENUES
Sales taxes $ 2,562,759 $ - $ - $ - $ -
Licenses and permits - - 73,103 - -
Intergovernmental - 51,989 - - -
Service fees 753,456 - - - -
Court fees - - - - 9,267
Development fees - - - 273,022 -
Interest income 14,994 3,189 1,042 13,562 162
Miscellaneous income 30,111 47,959 - - -
Total revenues 3,361,320 103,137 74,145 286,584 9,429
EXPENDITURES
Current:
Public safety - - 14,311 - -
Community service 3,062,469 100,652 - - -
Debt service
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 3,062,469 100,652 14,311 - -
Excess(deficiency)of revenues
over(under)expenditures 298,851 2,485 59,834 286,584 9,429
Other financing sources(uses)
Insurance recoveries 3,235 - - - -
Transfers in - - - - -
Transfers out (392,150) - - - -
Total other financing sources(uses) (388,915) - - - -
Net change in fund balances (90,064) 2,485 59,834 286,584 9,429
Fund balances October 1,2017 2,992,341 507,274 142,443 2,085,372 21,394
Fund balances September 30,2018 $ 2,902,277 $ 509,759 $ 202,277 $ 2,371,956 $ 30,823
76
EXHIBIT B-2
DEBT SERVICE FUNDS
Municipal Total Nonmajor
Court Building Judicial 4B Debt Service 4B Debt Service Governmental
Security Hotel Tax Federal Seizure Efficiency Truancy Court 1996 2005 Funds
$ - $ 141,016 $ - $ - $ - $ - $ - $ 2,703,775
- - - - - - - 73,103
- - - - - - - 51,989
- - - - - - - 753,456
6,950 - - 1,026 3,650 - - 20,893
- - - - - - - 273,022
213 1,457 - 23 54 1,110 993 36,799
- - - - - - - 78,070
7,163 142,473 - 1,049 3,704 1,110 993 3,991,107
1,576 - - - - - - 15,887
- 24,781 - - - 3,187,902
- - - - - - 325,000 325,000
- - - - - - 67,150 67,150
1,576 24,781 - - - - 392,150 3,595,939
5,587 117,692 - 1,049 3,704 1,110 (391,157) 395,168
- - - - - - - 3,235
- - - - - - 392,150 392,150
- (18,150) - - - - - (410,300)
- (18,150) - - - - 392,150 (14,915)
5,587 99,542 - 1,049 3,704 1,110 993 380,253
31,894 223,937 954 3,223 6,723 182,850 25,833 6,224,238
$ 37,481 $ 323,479 $ 954 $ 4,272 $ 10,427 $ 183,960 $ 26,826 $ 6,604,491
77
CITY OF WYLIE, TEXAS EXHIBIT C-1
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
4B SALES TAX REVENUE FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Sales taxes $ 2,831,475 $ 2,831,475 $ 2,562,759 $ (268,716)
Service fees 659,000.00 659,000.00 753,456 94,456
Interest income 4,800 4,800 14,994 10,194
Miscellaneous income 17,500 17,500 30,111 12,611
Total revenues 3,512,775 3,512,775 3,361,320 (151,455)
EXPENDITURES
Current
Community service
4B Parks 762,204 766,943 588,601 178,342
4B Brown House 294,915 300,053 185,149 114,904
4B Recreation 2,627,196 2,617,319 2,288,719 328,600
Total community service 3,684,315 3,684,315 3,062,469 621,846
Total expenditures 3,684,315 3,684,315 3,062,469 621,846
Excess (deficiency)of revenues
over(under)expenditures (171,540) (171,540) 298,851 470,391
Other financing sources (uses)
Insurance recovery - - 3,235 3,235
Transfers out (392,150) (392,150) (392,150) -
Total other financing sources (uses) (392,150) (392,150) (388,915) 3,235
Net change in fund balances (563,690) (563,690) (90,064) 473,626
Fund balances, October 1 2,992,341 2,992,341 2,992,341 -
Fund balances, September 30 $ 2,428,651 $ 2,428,651 $ 2,902,277 $ 473,626
78
CITY OF WYLIE, TEXAS EXHIBIT C-2
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
PARK ACQUISTION AND IMPROVEMENT
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Intergovernmental $ - $ - $ 51,989 $ 51,989
Development fees 990,500 990,500 - (990,500)
Interest income - - 3,189 3,189
Miscellaneous income - - 47,959 47,959
Total revenues 990,500 990,500 103,137 (887,363)
EXPENDITURES
Current
Community service
Park acquisition-west zone 100,000 125,137 31,915 93,222
Park acquisition-central zone 100,000 143,000 51,439 91,561
Park acquisition-east zone 60,000 80,000 17,298 62,702
Total expenditures 260,000 348,137 100,652 247,485
Net change in fund balances 730,500 642,363 2,485 (639,878)
Fund balances, October 1 507,274 507,274 507,274 -
Fund balances, September30 $ 1,237,774 $ 1,149,637 $ 509,759 $ (639,878)
79
CITY OF WYLIE, TEXAS EXHIBIT C-3
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
FIRE TRAINING CENTER
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Licenses and Permits $ 24,000 $ 24,000 $ 73,103 $ 49,103
Interest income 500 500 1,042 542
Total revenues 24,500 24,500 74,145 49,645
EXPENDITURES
Current
Public safety
Fire training center 55,000 55,000 14,311 40,689
Total public safety 55,000 55,000 14,311 40,689
Net change in fund balances (30,500) (30,500) 59,834 90,334
Fund balances, October 1 142,443 142,443 142,443 -
Fund balances, September 30 $ 111,943 $ 111,943 $ 202,277 $ 90,334
80
CITY OF WYLIE, TEXAS EXHIBIT C-4
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
FIRE DEVELOPMENT FEES
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Interest income $ 4,200 $ 4,200 $ 13,562 $ 9,362
Development fees 300,000 300,000 273,022 (26,978)
Total revenues 304,200 304,200 286,584 (17,616)
EXPENDITURES
Current
Public safety
Fire training center 502,000 1,802,000 - 1,802,000
Total public safety 502,000 1,802,000 - 1,802,000
Net change in fund balances (197,800) (1,497,800) 286,584 1,784,384
Fund balances, October 1 2,085,372 2,085,372 2,085,372 -
Fund balances, September 30 $ 1,887,572 $ 587,572 $ 2,371,956 $ 1,784,384
81
CITY OF WYLIE, TEXAS EXHIBIT C-5
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
MUNICIPAL COURT TECHNOLOGY FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Court fees $ 12,000 $ 12,000 $ 9,267 $ (2,733)
Interest income 70 70 162 92
Total revenues 12,070 12,070 9,429 (2,641)
EXPENDITURES
Current
Public safety 1,000 1,000 - 1,000
Total public safety 1,000 1,000 - 1,000
Net change in fund balances 11,070 11,070 9,429 (1,641)
Fund balances, October 1 21,394 21,394 21,394 -
Fund balances, September 30 $ 32,464 $ 32,464 $ 30,823 $ (1,641)
82
CITY OF WYLIE, TEXAS EXHIBIT C-6
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
MUNICIPAL COURT BUILDING SECURITY FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Court fees $ 9,000 $ 9,000 $ 6,950 $ (2,050)
Interest income 70 70 213 143
Total revenues 9,070 9,070 7,163 (1,907)
EXPENDITURES
Current
Public safety 5,000 5,000 1,576 3,424
Total public safety 5,000 5,000 1,576 3,424
Net change in fund balances 4,070 4,070 5,587 1,517
Fund balances, October 1 31,894 31,894 31,894 -
Fund balances, September 30 $ 35,964 $ 35,964 $ 37,481 $ 1,517
83
CITY OF WYLIE, TEXAS EXHIBIT C-7
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
HOTEL TAX FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMEBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Sales taxes $ 121,000 $ 121,000 $ 141,016 $ 20,016
Interest income 500 500 1,457 957
Total revenues 121,500 121,500 142,473 20,973
EXPENDITURES
Current
Community service 15,000 28,000 24,781 3,219
Total expenditures 15,000 28,000 24,781 3,219
Excess of revenues
over expenditures 106,500 93,500 117,692 24,192
Other financing uses
Transfers out (18,150) (18,150) (18,150) -
Total other financing uses (18,150) (18,150) (18,150) -
Net change in fund balances 88,350 75,350 99,542 24,192
Fund balances, October 1 223,937 223,937 223,937 -
Fund balances, September 30 $ 312,287 $ 299,287 $ 323,479 $ 24,192
84
CITY OF WYLIE, TEXAS EXHIBIT C-8
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
FEDERAL SEIZURE FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Intergovernmental $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES
Current
Public safety - - - -
Total public safety - - - -
Net change in fund balances - - - -
Fund balances, October 1 954 954 954 -
Fund balances, September 30 $ 954 $ 954 $ 954 $ -
85
CITY OF WYLIE, TEXAS EXHIBIT C-9
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
JUDICIAL EFFICIENCY FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Court fees $ 900 $ 900 $ 1,026 $ 126
Interest income 10 10 23 13
Total revenues 910 910 1,049 139
EXPENDITURES
Current
Court - - - -
Total court - - - -
Net change in fund balances 910 910 1,049 139
Fund balances, October 1 3,223 3,223 3,223 -
Fund balances, September 30 $ 4,133 $ 4,133 $ 4,272 $ 139
86
CITY OF WYLIE, TEXAS EXHIBIT C-10
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
TRUANCY COURT FUND
SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Budgeted Amounts
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Court fees $ - $ - $ 3,650 $ 3,650
Interest income - - 54 54
Total revenues - - 3,704 3,704
EXPENDITURES
Current
Court - - - -
Total court - - - -
Net change in fund balances - - 3,704 3,704
Fund balances, October 1 - - 6,723 6,723
Fund balances, September 30 $ - $ - $ 10,427 $ 10,427
87
CITY OF WYLIE, TEXAS EXHIBIT D-1
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
4B DEBT SERVICE 1996 FUND
DEBT SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Variance with
Budgeted Amounts Final Budget-
Original Final Actual Positive(Negative)
REVENUES
Interest income $ - $ - $ 1,110 $ 1,110
Total revenues - - 1,110 1,110
EXPENDITURES
Debt service
Principal - - - -
Interest and fiscal charges - - - -
Total debt service - - - -
Total expenditures - - - -
Net change in fund balances - - 1,110 1,110
Fund balances,October 1 182,850 182,850 182,850 -
Fund balances,September 30 $ 182,850 $ 182,850 $ 183,960 $ 1,110
88
CITY OF WYLIE, TEXAS EXHIBIT D-2
BUDGETARY COMPARISON SCHEDULE (GAAP BASIS)
4B DEBT SERVICE 2005 FUND
DEBT SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2018
Variance with
Budgeted Amounts Final Budget-
Original Final Actual Positive(Negative)
REVENUES
Interest income $ - $ - $ 993 $ 993
Total revenues - - 993 993
EXPENDITURES
Debt service
Principal 325,000 325,000 325,000 -
Interest and fiscal charges 67,150 67,150 67,150 -
Total debt service 392,150 392,150 392,150 -
Total expenditures 392,150 392,150 392,150 -
Deficiency of revenues
under expenditures (392,150) (392,150) (391,157) 993
Other financing sources
Transfers in 392,150 392,150 392,150 -
Total other financing sources 392,150 392,150 392,150 -
Net change in fund balances - - 993 993
Fund balances, October 1 25,833 25,833 25,833 -
Fund balances, September 30 $ 25,833 $ 25,833 $ 26,826 $ 993
89
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92
CITY OF WYLIE, TEXAS
STATISTICAL SECTION
TABLE OF CONTENTS
This part of the City of Wylie's comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, notes
disclosures, and required supplementary information says about the City's overall financial health.
This information has not been audited by the independent auditor.
Contents Table #s
Financial Trends 1-5
These tables contain trend information to help the reader understand how the City's
financial performance and well-being have changed over time.
Revenue Capacity 6-12
These tables contain information to help the reader assess the City's two most
significant local revenue sources,the property and sales taxes.
Debt Capacity 13-17
These tables present information to help the reader assess the affordability of the
City's current levels of outstanding debt and the City's ability to issue additional debt in
the future.
Economic and Demographic Information 18-19
These tables offer economic and demographic indicators to help the reader
understand the environment within which the City's financial activities take place.
Operating Information 20-22
These tables contain service and infrastructure data to help the reader understand how
the information in the City's financial report relates to the services the City provides.
Source: Unless otherwise noted,the information in these labels is derived from the comprehensive annual
financial reports for the relevant year. The City implemented GASB Statement 34 in fiscal year 2003:tables
pressing government-wide information include information beginning in that year.
93
CITY OF WYLIE, TEXAS
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Governmental Activities
Net Investment in Capital Assets $ 87,367,632 $ 92,652,726 $ 96,233,296 $ 95,243,831
Restricted - 157,135 290,576 403,355
Unrestricted 18,364,466 19,795,514 18,292,357 23,002,260
Total Governmental Activities Net Position $105,732,098 $ 112,605,375 $114,816,229 $118,649,446
Business-type Activities
Net Investment in Capital Assets $ 37,166,408 $ 38,013,180 $ 37,576,095 $ 43,108,563
Restricted 7,338,139 5,470,351 4,260,021 3,550,825
Unrestricted 9,820,167 11,356,977 14,359,344 10,421,435
Total Business-type Activities Net Position $ 54,324,714 $ 54,840,508 $ 56,195,460 $ 57,080,823
Primary Government
Net Investment in Capital Assets $124,534,040 $ 130,665,906 $133,809,391 $138,352,394
Restricted 7,338,139 5,627,486 4,550,597 3,954,180
Unrestricted 28,184,633 31,152,491 32,651,701 33,423,695
Total Primary Government Net Position $160,056,812 $ 167,445,883 $171,011,689 $175,730,269
Note:The city began to report accrual information when it implemented GASB Statement 34 in fiscal year 2003.This
information is presented using the accrual basis of accounting.
94
TABLE 1
2013 2014 2015 2016 2017 2018
$ 97,011,784 $104,161,153 $110,141,284 $120,169,208 $131,493,684 $139,434,589
2,028,665 1,910,643 2,198,212 3,308,748 4,145,132 4,294,426
19,453,739 15,353,055 12,040,540 14,016,198 20,176,356 21,771,662
$118,494,188 $121,424,851 $124,380,036 $137,494,154 $155,815,172 $165,500,677
$ 45,467,130 $ 46,332,004 $ 47,855,920 $ 48,313,914 $ 43,143,369 $ 51,965,084
3,477,195 3,682,967 5,039,922 5,883,377 7,125,122 8,327,382
10,939,781 10,466,437 10,249,068 10,803,417 19,043,168 13,086,407
$ 59,884,106 $ 60,481,408 $ 63,144,910 $ 65,000,708 $ 69,311,659 $ 73,378,873
$142,478,914 $150,493,157 $157,997,204 $168,483,122 $174,637,053 $191,399,673
5,505,860 5,593,610 7,238,134 9,192,125 11,270,254 12,621,808
30,393,520 25,819,492 22,289,608 24,819,615 39,219,524 34,858,069
$178,378,294 $181,906,259 $187,524,946 $202,494,862 $225,126,831 $238,879,550
95
CITY OF WYLIE, TEXAS
EXPENSES, PROGRAM REVENUES, AND NET (EXPENSE)/REVENUE
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Expenses
Governmental Activities:
General Government $ 3,485,356 $ 6,479,482 $ 3,621,127 $ 6,118,269
Public Safety 11,585,582 11,859,042 13,694,425 13,329,862
Urban development 1,178,655 1,193,068 1,254,722 1,285,496
Streets 6,761,308 4,263,064 5,493,677 2,515,998
Community service 3,325,813 3,292,045 4,965,762 9,435,014
Interest on Long-Tenn Debt 4,872,366 5,163,908 4,795,423 4,692,448
Total Governmental Activities Expenses 31,209,080 32,250,609 33,825,136 37,377,087
Business-type Activities
Utility 10,33 8,152 10,494,419 10,566,621 10,918,523
Total Business-type Activities Expenses 10,338,152 10,494,419 10,566,621 10,918,523
Total Primary Government Expenses $ 41,547,232 $ 42,745,028 $ 44,391,757 $ 48,295,610
Program Revenues
Governmental Activities:
Charges for Services:
General Government $ 2,164,172 $ 2,255,866 $ 2,221,163 $ 2,247,927
Public safety 1,257,771 1,257,540 1,376,734 1,425,766
Urban development 558,461 652,839 637,805 690,237
Community service 252,003 250,086 747,321 887,559
Operating Grants and Contributions 264,209 474,576 217,790 1,622,466
Capital Grants and Contributions 5,731,359 6,494,706 1,663,223 3,538,027
Total Governmental Activities Program Revenues 10,227,975 11,385,613 6,864,036 10,411,982
Business-type Activities:
Charges for Services:
Utility 10,172,309 11,088,925 12,5 80,923 12,826,991
Capital Grants and Contributions 51,500 - - 393,140
Total Business-type Activities Program Revenues 10,223,809 11,088,925 12,580,923 13,220,131
Total Primary Government Programs Revenues 20,451,784 22,474,538 19,444,959 23,632,113
Net(Expense)/Revenue
Governmental Activities $(20,981,105) $(20,864,996) $(26,961,100) $(26,965,105)
Business-type Activities (114,343) 594,506 2,014,302 2,301,608
Total Primary Governmental Net Expense (21,095,448) (20,270,490) (24,946,798) (24,663,497)
Note:The city began to report accrual information when it implemented GASB Statement 34 in fiscal year 2003.This
information is presented using the accrual basis of accounting.
96
TABLE 2
2013 2014 2015 2016 2017 2018
$ 5,617,973 $ 4,731,511 5 8,292,990 $ 9,547,712 $ 8,076,571 $ 10,540,621
14,886,917 16,818,848 15,265,836 16,665,427 17,893,012 20,843,027
1,143,806 1,175,311 1,040,898 1,012,093 1,179,962 1,354,808
7,080,061 8,019,706 7,649,278 6,941,858 8,044,783 8,832,924
6,861,667 7,189,773 7,326,919 7,750,815 9,092,767 9,561,750
4,283,310 4,029,262 3,920,570 3,439,372 2,752,525 2,659,653
39,873,734 41,964,411 43,496,491 45,357,277 47,039,620 53,792,783
11,644,534 12,600,422 12,878,510 14,250,070 15,334,168 17,157,737
11,644,534 12,600,422 12,878,510 14,250,070 15,334,168 17,157,737
$ 51,518,268 $ 54,564,833 $ 56,375,001 $ 59,607,347 $ 62,373,788 $ 70,950,520
$ 2,304,350 $ 2,452,885 $ 2,650,115 $ 2,805,284 $ 2,887,799 $ 2,924,232
1,375,077 1,514,932 1,519,821 1,665,370 1,682,035 1,950,380
699,296 824,241 1,399,132 1,497,411 1,589,740 1,443,985
815,741 875,090 946,334 383,916 382,566 394,997
142,063 332,004 467,147 359,928 364,935 346,444
4,815,624 6,651,870 10,343,185 12,277,481 15,186,815 11,809,600
10,152,151 12,651,022 17,325,734 18,989,390 22,093,890 18,869,638
13,571,924 13,767,869 15,473,529 15,997,794 16,622,658 19,431,713
543,678 1,052,390 2,399,575 1,496,700 4,827,433 3,646,800
14,115,602 14,820,259 17,873,104 17,494,494 21,450,091 23,078,513
24,267,753 27,471,281 35,198,838 36,483,884 43,543,981 41,948,151
$(29,721,583) $(29,313,389) $(26,170,757) $(26,367,887) $(24,945,730) $(34,923,145)
2,471,068 2,219,837 4,994,594 3,244,424 6,115,923 5,920,776
(27,250,515) (27,093,552) (21,176,163) (23,123,463) (18,829,807) (29,002,369)
97
CITY OF WYLIE, TEXAS
GENERAL REVENUES AND TOTAL CHANGE IN NET POSITION
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Net(Expense)/Revenue
Governmental Activities $(20,981,105) $(20,864,996) $(26,961,100) $(26,965,105)
Business-type Activities (114,343) 594,506 2,014,302 2,301,608
Total Primary Government Net Expense (21,095,448) (20,270,490) (24,946,798) (24,663,497)
Governmental Revenues and Other Changes in Net Position
Governmental Activities:
Taxes
Property Taxes 20,391,128 20,649,388 20,706,218 21,220,640
Sales Taxes 3,933,650 4,086,686 4,632,860 4,879,854
Franchise Taxes 2,391,509 2,226,420 2,278,805 2,538,708
Unrestricted Investment Earnings 924,047 212,547 94,894 62,408
Miscellaneous Income 297,601 118,547 536,216 419,715
Gain(loss)ondisposalofcapitalassets 10,769 (5,315) 18,526 -
Transfers 450,000 450,000 904,435 1,676,997
Total Governmental Activities 28,398,704 27,738,273 29,171,954 30,798,322
Business-type Activities:
Investment Earnings 299,563 169,925 141,682 128,932
Miscellaneous Income 579,455 201,363 96,740 131,820
Gain(loss)on disposal of capital assets - - 6,663 -
Transfers (450,000) (450,000) (904,435) (1,676,997)
Total Business-type Activities 429,018 (78,712) (659,350) (1,416,245)
Total Primary Government $ 28,827,722 $ 27,659,561 $ 28,512,604 $ 29,382,077
Change in Net Position
Governmental Activities $ 7,417,599 $ 6,873,277 $ 2,210,854 $ 3,833,217
Business-type Activities 314,675 515,794 1,354,952 885,363
Total Primary Government $ 7,732,274 $ 7,389,071 $ 3,565,806 $ 4,718,580
Note:The city began to report accrual information when it implemented GASB Statement 34 in fiscal year 2003.This
information is presented using the accrual basis of accounting.
98
TABLE 3
2013 2014 2015 2016 2017 2018
$(29,721,583) $(29,313,389) $(26,170,757) $(26,367,887) $(24,945,730) $(34,923,145)
2,471,068 2,219,837 4,994,594 3,244,424 6,115,923 5,920,776
(27,250,515) (27,093,552) (21,176,163) (23,123,463) (18,829,807) (29,002,369)
21,280,279 22,537,796 24,620,586 26,992,416 30,065,957 31,459,533
5,635,492 5,872,316 6,663,646 7,555,687 7,993,453 7,859,294
2,238,997 2,497,660 2,665,092 2,709,736 2,726,088 2,749,138
41,651 7,857 12,708 65,850 145,377 312,765
423,219 186,802 160,750 149,534 223,012 356,159
8,317 49,752 339,328 96,937 - 22,460
(61,630) 1,709,611 1,961,899 1,911,845 2,112,861 2,166,807
29,566,325 32,861,794 36,424,009 39,482,005 43,266,748 44,926,156
114,480 98,049 93,293 103,521 135,053 212,774
156,105 174,147 336,548 419,698 172,836 129,963
61,630 (1,709,611) (1,961,899) (1,911,845) (2,112,861) (2,166,807)
332,215 (1,437,415) (1,532,058) (1,388,626) (1,804,972) (1,824,070)
$ 29,898,540 $ 31,424,379 $ 34,891,951 $ 38,093,379 $ 41,461,776 $ 43,102,086
$ (155,258) $ 3,548,405 $ 10,253,252 $ 13,114,118 $ 18,321,018 $ 10,003,011
2,803,283 782,422 3,462,536 1,855,798 4,310,951 4,096,706
$ 2,648,025 $ 4,330,827 $ 13,715,788 $ 14,969,916 $ 22,631,969 $ 14,099,717
99
CITY OF WYLIE, TEXAS
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS (UNAUDITED)
Fiscal
Year (1)
2009 2010 2011 2012
General Fund
Reserved $ 146,428 $ 153,389 $ - $ -
Nonspendable - - 154,354 181,865
Restricted - - - -
Committed - - 128,512 -
Assigned - - - -
Unassigned - - 10,095,757 11,286,328
Unreserved 9,917,733 8,305,011 - -
Total General Fund $ 10,064,161 $ 8,458,400 $ 10,378,623 $ 11,468,193
All Other Governmental Funds
Reserved $ 595,319 $ 656,402 $ - $ -
Nonspendable - - - -
Restricted - - 32,345,329 31,563,601
Committed - - 1,882,591 2,217,660
Unassigned - - - -
Unreserved,Reported in:
Special Revenue Funds 3,845,934 5,308,220 - -
Debt Service Funds - 194,986 - -
Capital Projects Funds 67,875,143 44,082,553 - -
Total All Other Governmental Funds $ 72,316,396 $ 50,242,161 $ 34,227,920 $ 33,781,261
(1)The City implemented GASB No.54,"Fund Balance Reporting and Governmental Fund Type
Definitions"which impacted both the classifications of funds and classification of and balances
within funds.
100
TABLE 4
2013 2014 2015 2016 2017 2018
$ $ $ - $ - $ - $
189,310 185,370 181,891 194,820 156,872 173,603
17,055 37,299 31,167 44,107 44,107 29,381
14,096 159,429 168,017 591,471 413,504 354,354
137,409 174,173 170,213 88,788 2,884,219 1,381,468
11,734,825 11,737,159 13,561,725 16,272,269 16,281,977 16,202,153
$ 12,092,695 $ 12,293,430 $ 14,113,013 $ 17,191,455 $ 19,780,679 $ 18,140,959
$ $ $ - $ - $ - $
19,006,290 14,424,699 12,401,450 12,481,571 15,313,781 28,176,150
1,916,938 1,834,152 2,668,895 2,662,297 2,735,089 3,083,992
$ 20,923,228 $ 16,258,851 $ 15,070,345 $ 15,143,868 $ 18,048,870 $ 31,260,142
101
CITY OF WYLIE, TEXAS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Revenues
Ad valorem taxes $ 20,310,022 $ 20,649,075 $ 20,746,031 $ 21,232,323
Sales taxes 3,933,650 4,086,686 4,632,860 4,879,854
Franchise fees 2,136,664 2,060,000 2,280,283 2,475,389
Licenses and permits 1,060,595 1,083,184 1,354,135 1,856,690
Intergovernmental 2,485,357 6,765,997 1,595,509 4,363,842
Service fees 2,670,068 2,786,282 3,325,419 3,612,346
Court fees 427,246 425,439 342,592 293,140
Development fees - - - -
Interest income 913,799 210,314 94,894 62,408
Miscellaneous income 562,751 439,558 781,392 703,755
Total Revenues 34,500,152 38,506,535 35,153,115 39,479,747
Expenditures
General Government 5,442,300 5,794,116 7,071,914 6,925,023
Public Safety 11,042,607 12,991,765 13,170,413 12,489,688
Urban development 1,135,299 1,161,850 1,247,257 1,282,284
Streets 1,620,193 1,189,434 1,033,150 1,499,966
Community Service 3,117,542 2,893,696 4,433,358 5,058,302
Capital Outlay 19,900,621 30,662,779 15,891,919 8,319,958
Debt Service
Principal 3,627,903 3,458,337 3,375,238 3,717,780
Interest and fiscal charges 5,156,180 5,091,403 4,853,660 4,700,789
Bond issuance costs - 225,807 - 108,445
Total Expenditures 51,042,645 63,469,187 51,076,909 44,102,235
Excess of Revenues
Over(Under)Expenditures (16,542,493) (24,962,652) (15,923,794) (4,622,488)
Other Financing Sources (Uses)
Transfers In 2,597,809 4,019,027 4,761,221 4,455,397
Transfers Out (2,147,809) (3,569,027) (2,972,489) (2,778,400)
Issuance of long-tern debt - 8,264,548 - 8,210,000
Premium on bonds issued - 3,892 - 486,870
Discount on bonds issued - - - -
Payment to refunded bond escrow agent - (7,435,784) - (6,980,670)
Proceeds from capital lease - - - 326,580
Proceeds from note - - - 438,621
Insurance recovery - - - -
Reimbursement from other funds - - - 1,107,001
Sale of capital assets 2,015 - 41,044 -
Total Other Financing
Sources(Uses) 452,015 1,282,656 1,829,776 5,265,399
Net Change in Fund Balances $(16,090,478) $(23,679,996) $(14,094,018) $ 642,911
Debt Service as a Percentage
of Noncapital Expenditures 28.2% 26.1% 23.4% 23.5%
102
TABLE 5
2013 2014 2015 2016 2017 2018
$ 21,232,219 $ 22,539,230 $ 24,515,600 $ 27,127,964 $ 30,062,648 $ 31,521,403
5,635,492 5,872,316 6,663,646 7,555,687 7,993,453 7,859,294
2,324,149 2,579,004 2,595,964 2,666,356 2,686,550 2,740,472
1,012,501 1,595,468 2,465,148 1,623,398 2,218,729 2,118,115
3,315,505 3,983,797 2,307,516 4,591,241 4,755,914 1,353,146
3,627,931 3,852,357 4,183,790 4,306,832 4,307,000 4,338,603
284,606 288,591 413,757 536,106 582,418 486,980
- - 880,193 473,966 969,365 273,022
41,651 7,857 12,708 65,850 145,377 312,765
692,886 550,732 326,323 292,456 301,504 482,294
38,166,940 41,269,352 44,364,645 49,239,856 54,022,958 51,486,094
7,007,712 7,623,082 8,405,920 9,396,230 10,677,430 10,041,180
13,980,047 14,230,747 15,064,971 17,577,736 18,190,153 19,420,235
1,144,217 1,170,740 1,124,212 1,109,049 1,270,481 1,309,980
1,648,373 1,848,617 1,901,138 2,190,086 3,070,133 3,165,925
5,197,133 5,469,383 5,860,111 6,408,022 8,359,639 7,696,489
13,585,375 8,762,342 5,167,717 5,047,777 3,493,929 674,969
3,994,879 4,320,000 4,695,000 5,000,000 5,060,000 5,350,000
4,358,181 4,191,706 3,707,211 3,170,926 3,181,314 3,003,262
87,845 - 244,695 323,391 - 89,500
51,003,762 47,616,617 46,170,975 50,223,217 53,303,079 50,751,540
(12,836,822) (6,347,265) (1,806,330) (983,361) 719,879 734,554
3,696,525 5,411,900 3,594,899 3,738,641 3,477,861 6,372,660
(3,036,229) (3,628,021) (1,633,000) (1,785,791) (1,365,000) (4,205,853)
7,400,000 - 21,240,000 30,110,000 - 8,500,000
374,207 - 3,128,967 5,833,412 - 106,250
(7,839,529) - (24,376,415) (36,041,783) - -
- - - 1,130,553 -
- - - - 86,034 -
- - 2,110,037 1,444,899 11,693
8,317 99,744 482,956 170,810 - 52,248
603,291 1,883,623 2,437,407 4,135,326 4,774,347 10,836,998
$(12,233,531) $ (4,463,642) $ 631,077 $ 3,151,965 $ 5,494,226 $ 11,571,552
22.3% 22.7% 21.1% 18.7% 17.7% 17.1%
103
CITY OF WYLIE, TEXAS TABLE 6
TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS (UNAUDITED)
Fiscal Ad Valorem Sales Franchise
Year Taxes Taxes Taxes Total
2009 20,310,022 3,933,650 2,136,664 26,380,336
2010 20,649,075 4,086,686 2,060,000 26,795,761
2011 20,746,031 4,632,860 2,280,283 27,659,174
2012 21,232,323 4,879,854 2,475,389 28,587,566
2013 21,232,219 5,635,492 2,324,149 29,191,860
2014 22,539,230 5,872,316 2,579,004 30,990,550
2015 24,515,600 6,663,646 2,595,964 33,775,210
2016 27,127,964 7,555,687 2,666,356 37,350,007
2017 30,062,648 7,993,453 2,686,550 40,742,651
2017 31,521,403 7,859,294 2,740,472 42,121,169
Percent
Change $ 11,211,381 $ 3 925 644 $ 603 808 $ 15 740 833
2009-2018 55.2% 99.8% 28.3% 59.7%
104
TABLE 7
CITY OF WYLIE, TEXAS
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS (UNAUDITED)
Less: Total Taxable Total
Fiscal Residential Commercial Industrial Tax-Exempt Assessed Direct Tax
Year Property Property Property Property Value Rate
2009 1,851,412,088 320,559,885 154,813,362 94,519,658 2,232,265,677 0.8989
2010 1,681,490,233 317,876,320 159,911,022 98,352,452 2,060,925,123 0.8989
2011 1,849,191,950 350,209,595 121,853,139 98,637,590 2,222,617,094 0.8989
2012 1,878,899,878 301,701,482 109,890,564 94,582,252 2,195,909,672 0.8989
2013 1,906,900,883 362,556,519 112,905,366 111,897,168 2,270,465,600 0.8889
2014 2,029,810,891 385,941,414 120,187,762 119,114,535 2,416,825,532 0.8839
2015 2,159,677,849 456,585,488 120,520,310 118,002,192 2,618,781,455 0.8789
2016 2,403,735,226 493,073,892 184,902,709 160,657,963 2,921,053,864 0.8689
2017 2,796,346,833 524,315,031 174,771,677 169,870,475 3,325,563,066 0.8489
2018 2,850,322,514 529,063,317 188,228,974 209,198,308 3,358,476,497 0.7810
Source:Central Appraisal District of Collin County web site(www.collincad.org)
105
CITY OF WYLIE, TEXAS TABLE 8
DIRECT AND OVERLAPPING PROPERTY TAX RATES
LAST TEN FISCAL YEARS (UNAUDITED)
City Direct Rates Overlapping Rates
General Wylie Community Collin County Total Direct&
Fiscal Basic Obligation Total Independent Independent Collin Community Overlapping
Year Rate Debt Service Direct Rate School District School District County College District Rates
2009 0.561950 0.336950 0.898900 1.5100 1.4950 0.2425 0.0865 4.2329
2010 0.550220 0.348680 0.898900 1.5100 1.4950 0.2425 0.0865 4.2329
2011 0.600850 0.298050 0.898900 1.6400 1.4950 0.2425 0.0863 4.3627
2012 0.600153 0.298747 0.898900 1.6400 1.4950 0.2400 0.0863 4.3602
2013 0.590620 0.298280 0.888900 1.6400 1.4950 0.2400 0.0863 4.3502
2014 0.593314 0.290586 0.883900 1.6400 1.6250 0.2375 0.0836 4.4700
2015 0.597978 0.280922 0.878900 1.6400 1.6150 0.2350 0.0820 4.4509
2016 0.611583 0.257317 0.868900 1.6400 1.6250 0.2250 0.0820 4.4409
2017 0.623399 0.225501 0.848900 1.6400 1.6250 0.2084 0.0812 4.4035
2018 0.580307 0.200693 0.781000 1.6400 1.6250 0.1922 0.0798 4.3181
(I)Source:Central appraisal District of Calling County web site(www.collincad.org).
(2)Although the Community Independent School District is included in the above presentation,less than one percent of the City of Wylie lies within this taxing jurisdiction.
(3)B asis for property tax rate is per$100 of taxable valuation.
106
CITY OF WYLIE, TEXAS TABLE 9
PRINCIPAL PROPERTY TAX PAYERS
CURRENT YEAR AND TEN YEARS AGO (UNAUDITED)
2018 2008
Percentage Percentage
Taxable of Total City Taxable of Total City
Assessed Taxable Assessed Taxable
Taxpayer Value Rank Assessed Value Value Rank Assessed Value
Woodbridge Crossing LP $ 40,898,026 1 1.08% -
Creekside South Apartments LLC 36,600,000 2 0.97% -
Hayden Wylie LLC 36,500,000 3 0.97% -
Western Rim Investors 2014-3 LP 34,454,863 4 0.91% -
Sanden International(USA)Inc. 34,262,956 5 0.91% 47,923,472 1 2.05%
Wylie Apartments LP 22,874,986 6 0.61% -
Oncor Electric Delivery Company 20,131,740 7 0.53% 16,891,198 2 0.72%
Holland Hitch of Tx Inc. 17,889,058 8 0.47% 11,351,327 9 0.49%
Bloomfield Homes LP 16,950,684 9 0.45% -
Sanden International(USA)Inc. 15,912,000 10 0.42% 16,274,724 3 0.70%
Kansas City Southern Railway Co. 15,762,918 11 0.42% -
Atlas River Oaks LLC 15,427,524 12 0.41% -
Wal-Mart Real Estate Business TR 15,211,230 13 0.40% 14,055,271 6 0.60%
Yes Companies LLC 14,637,300 14 0.39% 11,881,080 8 0.51%
Target Corporation 14,098,000 15 0.37% -
Kroger Texas LP 13,826,167 16 0.37% -
Ascend Custom Extrusions LLC 13,630,964 17 0.36% -
Direct Chassislink Inc. 11,224,757 18 0.30% -
Carlisle Coating&Waterproofing Inc. 10,957,110 19 0.29% -
PM Wylie Mob LP 10,350,000 20 0.27% -
Total $ 411,600,283 10.90% $ 118,377,072 5.07%
(1)Source:Central Appraisal District of Collin County website(www.collincad.org)
107
CITY OF WYLIE, TEXAS TABLE 10
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS (UNAUDITED)
Collected Within the
Fiscal Year of the Levy Total Collections to Date
Fiscal Taxes Levied Collections
Year Ended for the Percentage in Subsequent Percentage
September 30 Fiscal Year Amount of Levy Years Amount of Levy
2009 20,125,509 19,783,368 98.30% 120,195 19,903,563 98.90%
2010 20,597,372 20,304,072 98.58% 168,467 20,472,539 99.39%
2011 20,462,978 19,981,812 97.65% 103,598 20,085,410 98.15%
2012 21,106,909 20,997,467 99.48% 111,418 21,108,885 100.00%
2013 21,102,465 20,919,197 99.13% 181,943 21,101,140 99.99%
2014 22,501,648 22,192,325 98.63% 222,173 22,414,498 99.61%
2015 24,313,312 24,045,424 98.90% 323,627 24,369,051 100.00%
2016 26,864,127 26,549,430 98.83% 403,692 26,953,122 100.00%
2017 29,991,374 29,659,723 98.89% 250,376 29,910,099 99.73%
2018 31,349,629 31,134,716 99.31% 230,766 31,365,482 100.00%
108
CITY OF WYLIE, TEXAS TABLE 11
DIRECT AND OVERLAPPING SALES TAX REVENUE
LAST TEN FISCAL YEARS (UNAUDITED)
City Wylie Economic
Fiscal Direct Development Collin
Year Rate Corporation County
2009 1.50% 0.50% 0.00%
2010 1.50% 0.50% 0.00%
2011 1.50% 0.50% 0.00%
2012 1.50% 0.50% 0.00%
2013 1.50% 0.50% 0.00%
2014 1.50% 0.50% 0.00%
2015 1.50% 0.50% 0.00%
2016 1.50% 0.50% 0.00%
2017 1.50% 0.50% 0.00%
2018 1.50% 0.50% 0.00%
Note:The City sales tax rate includes the City sales tax rate of one percent and the
blended component unit rate of one-half percent
109
CITY OF WYLIE, TEXAS
TAXABLE SALES BY CATEGORY
LAST TEN CALENDAR YEARS (UNAUDITED)
2009 2010 2011 2012
Construction $ 245,608 $ 254,197 $ 287,852 $ 303,295
Manufacturing 167,054 172,896 195,787 206,291
Transportation, Communications 449,408 465,124 536,599 565,387
Wholesale Trade 82,703 85,595 96,790 101,983
Retail Trade 1,980,495 2,049,752 2,392,594 2,520,955
Other 2,268,075 2,347,389 2,583,979 2,722,608
Total $5,193,343 $5,374,953 $6,093,601 $6,420,519
Note:Due to confidentiality issues,the names of the ten largest revenue payers are not available.The categories presented are intended
to provide alternative information regarding the sources of revenue.The tax liability includes the City sales tax rate of one percent and
the blended component unit rate of one-half percent.
110
TABLE 12
2013 2014 2015 2016 2017 2018
$ 350,351 $ 497,754 $ 479,336 $ 536,173 $ 452,735 $ 830,425
238,297 101,808 80,028 103,575 96,116 119,847
653,107 291,838 179,077 212,058 212,407 318,281
117,806 100,203 166,717 168,752 361,554 644,085
2,912,081 3,303,378 3,633,909 4,169,961 4,560,251 5,513,345
3,145,043 3,435,545 4,228,072 4,736,506 4,826,441 2,825,054
$7,416,685 $7,730,526 $8,767,139 $ 9,927,025 $10,509,504 $10,251,037
111
CITY OF WYLIE, TEXAS
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS (UNAUDITED)
General Bonded Debt
General Combination
Fiscal Obligation Tax/Revenue Certificates of
Year Bonds Bonds Obligation
2009 $ 87,287,620 $ 21,855,000 $ -
2010 85,875,399 21,623,058 -
2011 83,523,270 20,781,749 -
2012 83,657,687 18,318,294 -
2013 81,432,742 13,673,829 -
2014 78,121,976 12,789,364 -
2015 75,375,018 11,864,899 -
2016 83,016,024 1,925,435 -
2017 78,187,253 1,233,553 -
2018 73,139,939 9,115,985 -
Business-type Activities
General Water Combination
Fiscal Obligation Revenue Tax/Revenue
Year Bonds Bonds Bonds
2009 2,047,381 2,940,000 7,280,000
2010 4,148,252 - 6,929,207
2011 3,671,990 - 6,643,497
2012 3,538,120 - 6,342,787
2013 3,021,394 - 6,032,077
2014 2,329,667 - 5,706,367
2015 1,622,945 - 5,365,657
2016 6,025,224 - 324,947
2017 5,816,174 - 7,134,237
2018 4,875,035 - 7,388,900
(1)Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(2)See the Demographic and Economic Statistics table on page 120 for population data.
112
TABLE 13
Other Governmental Activities Debt
General Tax
Obligation Revenue Contractual Loans and Capital
Bonds Bonds Obligations Obligation Leases
$ - $ 850,000 $ 1,055,074 $ - $ -
- 750,000 879,457 - 71,677
- 645,000 784,353 - 36,499
- 530,000 1,637,504 404,547 240,806
3,602,546 410,000 1,507,760 298,867 152,414
3,588,513 280,000 1,447,896 189,938 61,324
3,539,481 145,000 1,388,031 77,660 25,336
3,223,125 - 1,323,166 - -
2,911,894 - 1,258,333 - 892,734
2,559,435 - 1,193,436 - 678,036
Total Percentage
Contractual Capital Primary of Personal Per
Obligations Leases Government(1) Income Capita(2)
844,002 - 124,159,077 9.51% 3,242
729,665 - 121,006,715 10.14% 3,096
610,067 - 116,696,425 9.07% 2,811
130,861 - 114,800,606 8.84% 2,728
- - 110,131,629 8.16% 2,533
- - 104,515,045 7.37% 2,371
- - 99,404,027 6.61% 2,162
- - 95,837,921 6.13% 2,027
- - 97,434,178 6.08% 2,039
- - 98,950,767 5.36% 1,903
113
CITY OF WYLIE, TEXAS TABLE 14
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS (UNAUDITED)
General Bonded Debt Outstanding
General Percentage
Fiscal Obligation Less:Restricted Net Bonded Actual Taxable Per
Year Bonds for Debt Service Debt Value of Proper y Capita
2009 $ 89,335,001 $ 322,849 $ 89,012,152 3.99% 2,324
2010 90,023,651 157,135 89,866,516 4.36% 2,304
2011 87,195,260 290,576 86,904,684 3.91% 2,098
2012 87,195,807 403,355 86,792,452 3.95% 2,062
2013 88,056,682 379,477 87,677,205 3.86% 2,016
2014 84,040,156 281,183 83,758,973 3.47% 1,900
2015 80,537,444 470,789 80,066,655 3.06% 1,742
2016 92,264,373 675,565 91,588,808 3.14% 1,937
2017 86,915,321 820,559 86,094,762 2.59% 1,802
2018 80,574,410 1,095,418 79,478,992 2.10% 1,585
114
CITY OF WYLIE, TEXAS TABLE 15
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
(UNAUDITED)
(4) Estimated
Estimated Share of
Debt Percentage Direct and
Governmental Unit(3) Outstanding Applicable Overlapping Debt
Debt Repaid with Property Taxes
Wylie Independent School District $ 271,296,564 (1) 65.74% $ 178,350,361
Collin County 319,710,000 (1) 3.08% 9,847,068
Collin County Community College District 246,415,000 (1) 3.08% 7,589,582
Community Independent School District 57,398,000 (1) 0.60% 344,388
Princeton Independent School District 166,837,329 (1) 1.10% 1,835,211
Rockwall County 99,520,000 (1) 0.65% 646,880
Subtotal, Overlapping Debt 198,613,490
City Direct Debt (2) 86,686,831
Total Direct and Overlapping Debt $ 285,300,321
Ratio of Direct and Overlapping Bonded Debt to
Taxable Assessed Valuation 8.49%
Per Capita Direct and Overlapping Debt $ 5,486
(1) Source:Municipal Advisory Council of Texas
(2)Excludes business-type activities debt
(3) Overlapping governments are those that coincide,at least in part,with the geographic boundaries of the City. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents
and businesses of the City of Wylie,Texas. This process recognizes that,when considering the government's ability to
issue and repay long-term debt,the entire debt burden borne by the residents and businesses should be taken into
account. However,this does not imply that every taxpayer is a resident,and therefore responsible for repaying the debt,
of each overlapping government.
(4)The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable
percentages were estimated by determining the portion of the various governments' taxable assessed value that is within
the government's boundaries and dividing it by the total taxable assessed value.
115
CITY OF WYLIE, TEXAS
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Debt Limit $218,423,524 $222,261,709 $219,590,967 $223,569,649
Total Net Debt Applicable to Limit 80,909,003 79,445,195 76,951,261 76,559,220
Legal Debt Margin 115,189,279 137,514,521 142,816,514 142,639,706
Total Net Debt Applicable to the Limit
As a percentage of Debt Limit 37.04% 35.74% 35.04% 34.24%
Legal Debt Margin Calculation for the Current Fiscal Year
Assessed Value $ 3,776,813,114
Debt Limit(10%)of Assessed Value) 377,681,311
Debt Applicable to Limit:
General Obligation Bonds 75,699,374
Less:Amount Set Aside for Repayment of
General Obligation Debt (7,734,726)
Total Net Debt applicable to Limit 67,964,648
Legal Debt Margin $ 309,716,663
(1) Under state law,the City of Wylie,Texas'outstanding general obligation debt should not exceed ten percent
of total assessed property value.By law,the general obligation debt subject to the limitation may be
offset by the amount set aside for repaying general obligation bonds.
116
TABLE 16
2013 2014 2015 2016 2017 2018
$ 227,046,560 $ 241,682,553 $ 261,878,146 $ 292,105,386 $332,556,307 $377,681,311
77,384,144 75,018,154 72,168,010 79,238,061 73,997,534 67,964,648
147,010,429 149,662,416 189,710,136 212,867,325 258,558,773 309,716,663
34.08% 31.04% 27.56% 27.13% 22.25% 18.00%
117
CITY OF WYLIE, TEXAS TABLE 17
PLEDGED-REVENUE COVERAGE
LAST TEN FISCAL YEARS (UNAUDITED)
Water Revenue Bonds
Utility Less: Net
Fiscal Service Operating Available Debt Service(3)
Year Charges(1) Expenses(2) Revenue Principal Interest Total Coverage
2009 $ 10,172,309 $ 9,755,859 $ 416,450 $ 185,000 $ 582,293 $ 767,293 0.54
2010 11,088,925 8,588,542 2,500,383 195,000 534,756 729,756 3.43
2011 12,580,923 8,713,780 3,867,143 290,000 420,927 710,927 5.44
2012 12,234,313 9,019,247 3,215,066 315,000 261,875 576,875 5.57
2013 13,108,252 9,609,828 3,498,424 330,000 248,975 578,975 6.04
2014 13,767,869 10,395,146 3,372,723 345,000 235,475 580,475 5.81
2015 15,473,529 10,531,564 4,941,965 355,000 221,475 576,475 8.57
2016 15,997,794 11,849,326 4,148,468 370,000 211,638 581,638 7.13
2017 18,169,571 12,832,323 5,337,248 - 285,282 285,282 18.71
2018 19,431,713 14,434,320 4,997,393 50,000 240,019 290,019 17.23
(1)Includes total operating revenue of the Utility Enterprise Fund
(2)Includes operating expenses of the Utility Enterprise Fund,less depreciation expense.
(3)Debt service requirements includes principal and interest payments on revenue bonds.
118
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119
CITY OF WYLIE, TEXAS
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Population(1) 38,300 39,000 41,427 42,804
Personal Income(in thousands of dollars) $1,305,334 $1,190,826 $1,283,533 $1,320,375
Per Capita Personal Income $ 34,082 $ 30,534 $ 30,983 $ 30,847
Median Age 33.7 34.3 32.3 32.3
Education Level in
Years of Schooling(2)
Less than high school graduate 14.2% 14.2% 16.1% 16.1%
High school graduate(or equivalent) 26.6% 26.6% 23.5% 23.5%
Some college/associate's degree 37.4% 37.4% 28.5% 28.5%
Bachelor's degree 17.0% 17.0% 24.5% 24.5%
Masters,professional,or doctorate 4.8% 4.8% 6.7% 6.7%
School Enrollment 11,349 11,970 12,549 12,913
Unemployment(3) 8.3% 7.2% 7.9% 6.8%
(1)Population estimate from North Central Texas Council of Governments,as modified by City staff estimates.
(2)Education per the 2010 U.S. Census.
(3)Unemployment rates from the Texas Workforce Commission website(www.twc.state.tx.us).
120
TABLE 18
2013 2014 2015 2016 2017 2018
43,484 44,089 45,970 47,776 50,152 52,003
$1,349,874 $1,417,550 $1,504,632 $1,579,381 $1,682,796 $1,845,898
$ 31,043 $ 32,152 $ 32,731 $ 33,058 $ 33,554 $ 35,496
31.7 31.7 31.7 31.7 31.7 33.2
16.1% 16.1% 16.1% 16.1% 16.1% 16.1%
23.5% 23.5% 23.5% 23.5% 23.5% 23.5%
28.5% 28.5% 28.5% 28.5% 28.5% 28.5%
24.5% 24.5% 24.5% 24.5% 24.5% 24.5%
6.7% 6.7% 6.7% 6.7% 6.7% 6.7%
13,305 13,673 14,557 15,023 15,709 16,466
5.8% 4.6% 4.1% 3.2% 3.4% 3.2
121
CITY OF WYLIE, TEXAS TABLE 19
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO (UNAUDITED)
2018 2009
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employees Rank Employment
Wylie ISD 2,136 1 20.48% 1,539 1 19.61%
North Texas Municipal Water Dist 826 2 7.92% 465 3 5.92%
Wal-Mart 497 3 4.77% 360 5 4.59%
City of Wylie 414 4 3.97% 220 7 2.80%
Sanden Intl(USA),Inc. 383 5 3.67% 670 2 8.54%
Kroger 255 6 2.45% - - 0.00%
Extruders/Tower Extrusion 230 7 2.21% 400 4 5.10%
SAF Holland 224 8 2.15% 142 10 1.81%
Ascend Custom Extrusion 180 9 1.73% - - 0.00%
Target 175 10 1.68% 223 6 2.84%
Total 5,320 51.02% 4,019 51.20%
Source:Wylie Economic Development Corporation
122
CITY OF WYLIE, TEXAS TABLE 20
FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS (UNAUDITED)
Full-Time Equivalent Employees as of Year End
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Function/Program
General Government
Management Services 13 13 13 13 13 13 14 14 15 16
Finance 5 5 5 8 9 9 9 9 9 9
Planning 4 4 4 5 5 5 5 6 6 6
Building 9 8 8 8 8 6 6 6 6 6
Other 6 7 7 7 7 7 6 7 8 9
Police
Officers 47 49 49 48 48 49 55 63 63 63
Civilian 7 5 5 7 7 8 8 8 9 11
Fire
Firefighters and Officers 42 41 41 44 47 45 45 49 52 52
Civilians 2 2 2 3 3 3 3 3 3 3
Animal Control 4 4 4 4 5 6 7 7 7 8
Dispatch 12 12 12 11 11 10 11 12 13 13
Streets 11 11 11 11 11 11 13 16 17 18
Other Public Works
Engineering 4 4 4 3 3 3 3 3 3 3
Other 13 13 13 11 11 11 11 11 11 11
Parks and Recreation 24 27 29 38 38 43 44 48 49 51
Library 9 12 12 21 21 22 24 24 25 27
Water 11 11 11 11 15 15 15 15 19 19
Wastewater 5 5 5 5 6 6 6 6 6 7
EDC 2 2 2 2 2 2 2 3 3 3
Total 230 235 237 260 270 274 287 310 324 335
Source:City of Wylie annual budget book
123
CITY OF WYLIE, TEXAS
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012
Function/Program
General Government
Building Permits Issued 253 291 241 211
Building Permits Value(thousands) $ 150,000 $ 254,669 $ 210,487 $ 224,244
Police
Physical Arrests 1,215 1,121 1,197 1,281
Violations Issued 3,492 3,555 2,479 2,653
Warrants Issued 575 841 636 681
Fire
Emergency Responses 2,723 2,960 2,871 2,771
Fires Extinguished 78 71 69 66
Inspections 905 1,111 1,078 1,083
Other Public Works
Street Resurfacing(miles) 2 2 1 2
Potholes Repaired 50 50 221 137
Parks and Recreation
Athletic Field Permits Issued 106 220 213 208
Recreation Center Admissions 14,987 14,451 14,451 247,146
Baseball/Softball Fields 18 18 18 18
Soccer/Football Fields 20 20 20 20
Library
Volumes in Collection 47,507 47,417 47,417 49,153
Water
New Connections 104 104 269 248
Water Main Breaks 19 19 13 9
Average Daily Consumption(gallons) 3,760,000 4,007,763 4,600,000 4,647,781
Source:City Departments
124
TABLE 21
2013 2014 2015 2016 2017 2018
279 298 484 433 667 617
$ 71,009 $ 113,783 $ 106,488 $ 107,516 $ 201,540 $ 155,666
1,354 794 973 1,385 1,026 1,333
2,473 2,435 2,691 4,188 4,228 2,812
874 808 919 701 1,492 870
3,456 3,527 4,168 4,311 4,478 4,755
84 49 62 89 168 72
1,251 2,380 1,980 2,039 2,150 2,724
3 3 2 4 5 3
5 28 18 43 44 81
216 113 28 28 63 41
266,834 267,066 286,357 328,495 367,665 462,309
24 24 26 26 26 26
20 20 20 21 21 21
94,868 99,744 103,544 109,392 114,715 140,905
248 125 1,240 1,219 678 139
18 7 3 4 - 1
4,005,371 3,106,694 3,625,151 3,719,076 3,543,448 4,881,666
125
CITY OF WYLIE, TEXAS TABLE 22
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS (UNAUDITED)
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Function/Program
Police Stations 1 1 1 1 1 1 1 1 1 1
Fire Stations 3 3 3 3 3 3 3 3 3 3
Other Public Works
Streets(miles) 136 136 187 194 194 194 200 205 212 243
Alleys(miles) 13 13 40 41 41 41 42 42 42 42
Traffic Signals 14 14 14 14 14 17 21 24 25 26
Parks and Recreation
Acreage 672 668 668 668 668 877 886 886 916 910
Playgrounds 12 12 12 12 14 14 15 17 18 18
Recreation Facilities 1 1 1 2 2 3 4 4 4 4
Water
Water Mains(miles) 119 119 145 157 157 157 157 158 161 161
Fire Hydrants 1,500 1,500 1,500 1,500 1,554 1,608 1,690 1,707 1,789 1,818
Number of service connections 10,500 10,500 11,984 11,946 11,946 12,894 14,134 15,353 16,031 16,171
Wastewater
Sanitary Sewers(miles) 141 141 165 173 173 173 178 183 188 204
Education Wylie ISD
Campuses in Wylie 18 18 19 19 19 19 19 20 20 20
Source:City Departments
126
Austin Conroe Dallas Fort Worth Houston
' Los Angeles Midland New York City San Antonio
/,l 1r/ /(f/i
Independent Auditor's Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance
with Government Auditing Standards
To the Honorable Mayor and
Members of the City Council
City of Wylie, Texas
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the discretely presented component unit, each major fund, and
the aggregate remaining fund information of City of Wylie as of and for the year ended September 30,
2018, and the related notes to the financial statements, which collectively comprise City of Wylie's basic
financial statements, and have issued our report thereon dated January 16, 2019.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered City of Wylie's internal
control over financial reporting (internal control) to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of City of Wylie's internal control.
Accordingly, we do not express an opinion on the effectiveness of City of Wylie's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity's financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control over financial reporting was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal control
over financial reporting that might be material weaknesses or significant deficiencies. Given these
limitations, during our audit we did not identify any deficiencies in internal control over financial
reporting that we consider to be material weaknesses. However, material weaknesses may exist that
have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Wylie's financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
Weaver and Tidwell, L.L.P.
2300 North Field Street,Suite 1000 Dallas,Texas 75201
Main:972.490.1970p1I �p Fax:972.702.8321g
R,�,�..l'•mb'�'s ��� b'�'l.ll)V S"w��IRS I VY&l���b''l. l���'�l'.Rug.."w��,M
The Honorable Mayor and
Members of the City Council
City of Wylie, Texas
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
(�t) ' aAJ �� T.
WEAVER AND TIDWELL, L.L.P.
Dallas, Texas
January 16, 2019
Cityf Wylie
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Audit Process
Required Communications
Financial Highlights
Discussion
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Auditor Results weaver A4N-
• We issued the Independent Auditor's Report on the financial
statements
,s7 Unmodified Opinion
• We issued the Independent Auditor's Report on Internal
Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing
Standards
N7 No findings noted
6
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Audit Opinion
Issued
January i 6',
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Audit Process weaver ‘‘.\ -
• The audit was performed in accordance with
Generally Accepted Auditing Standards (GAAS)
and Generally Accepted Government Auditing
Standards (GAGAS)
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• The audit process was a risk-based approach in
which we identified potential areas of risk that oppk p r
could lead to material misstatement of the
financial statements.statements. We tailored our audit ,4„)
programs and resources to specifically address
pEREoRri,
areas of risk, such as:
‘,44
• Revenue recognition and related receivables
‘`,
REPORT
• Capital projects, purchasing and compliance
with bidding procedures
• Payables, accrued liabilities, and expenditures ,4 551 5
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• Long-term liabilities (i.e. bonds payable)
19
•
Audit Process weaver ‘"
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• Interim fieldwork included :
• Walkthroughs of accounting controls over significant transaction
cycles:
A. Cash Disbursements and Purchases
B. Payroll Disbursements (including TMRS data)
C. Municipal Court Receipts
D. Utility Billing Receipts
E. Other receipts including Parks and Recreation
F. Budget and Financial Close Process
• Tests of compliance with the Public Funds Investment Act
• Control testing over cash disbursements, payroll, and capital
projects
10
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Audit Process weaver
•
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• Final Fieldwork procedures performed included:
• Testing account balances and current year activity using a
combination of analytics, vouching of material transactions, and
sampling
• Evaluating estimates for reasonableness
• Assistance with preparation of the comprehensive annual
financial report (CAFR)
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Auditor
Communications
for the year ended September 30, 2018
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Required Communications to
weaver
Those in Charge of GovernanceGovernance Teo, � �
Generally accepted auditing The financial statements are the responsibility
standards of the City. Our audit was designed to
provide for reasonable rather than absolute
assurance that the financial statements are
free of material misstatement. Our
responsibility is to express an opinion about
whether the financial statements are fairly
presented, in all material respects, in
conformity with U.S. generally accepted
accounting principles. Our audit of the
financial statements does not relieve you or
management of your responsibilities.
The audit of the fiscal year 2018 financial
statements is complete and we have issued
an unmodified opinion.
13
Required Communications to
weaver
Those in Charge of Governance _ $ �
. . . . . ......,...
Generally accepted In addition to the GAAS responsibilities, we
are required to issue a written report on our
government auditing standards consideration of internal controls and identify
significant deficiencies, including material
weaknesses, if any. Our reports do not
provide assurance on internal controls. We
design our audit to provide reasonable
assurance of detecting material
misstatements resulting from noncompliance
with provisions of contracts or grant
agreements that have a direct or material
effect on the financial statements. We issue
a written report on the results of these
procedures; however, our report does not
express an opinion on compliance.
No findings noted.
14
Required Communications to
Those in Charge of Governance weaver
Unusual transactions and the The significant accounting policies used by the
City are described in Note 1 to the financial
adoption of new accounting statements.
principles
New GASB pronouncements implemented in
2018 include GASB Statement No. 75,
"Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions".
The effects of implementation of this Statement
are described in Note 18 to the financial
statements.
We noted no transactions entered into by the
City during the year for which there is a lack of
authoritative guidance or consensus.
115
Required Communications to
weaver 1
Those in Charge of Governance
Fraud and illegal acts No material errors, irregularities, or illegal acts
were noted.
Material weakness in internal No material weaknesses noted.
control
Other information contained We provided an "in relation to opinion" on
supplementary information accompanying the
in documents containing financial statements. We performed limited
audited financial statements procedures on the required supplementary
information. We did not provide any assurance
on this information. The Introductory and
Statistical sections were both unaudited.
Management judgments and Management's estimates of net pension and
OPEB liabilities, allowance for uncollectible
accounting estimates receivables, and estimated useful lives for
capital assets were evaluated and determined
to be reasonable in relation to the financial
statements as a whole.
1 1 6
Required Communications to
Those in Charge of Governance weaverAssurance Tax AAdvisory sAss
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Difficulties encountered No difficulties or disagreements arose during the
course of our audit.
Management representations qg ue ems teend t that certainw e representationswere
e included n tfrom
h e
Wmeanrea
management representation letter.
Management consultations We are not aware of management consulting
with other accountants for a second opinion.
Auditor independence No independence issues noted.
Audit adjustments Professional standards require us to accumulate
all known and likely misstatements identified
during the audit, other than those that are
trivial, and communicate them to the
appropriate level of management. There were
no passed adjustments noted during the audit.
We made no significant audit adjustments as a
result of our audit procedures.
117
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Comprehensive Annual Financial Report
weave" \A\
Information on City, principal officials and
management, and the 2017 GFOA award
Independent auditor' s report, MD&A, financial
statements, note disclosures, RSI and other combining
and individual budgetary comparison schedules
•
Financial trends, revenue and debt capacity,
demographic, economic, operating information
I 19
Financial Highlights weaver \\.\ -n
Governmental Funds Revenues for the FY 2018 totaled $51 .5 million, a $2.5 million or
4.7% decrease. This decrease is attributed primarily to a $3.3 million decrease in
intergovernmental revenue, Ad valorem taxes increased $1 .4 million.
FY 2018 Revenues FY 2017 Revenues
Ad valorem taxes Ad valorem taxes
8% 4% 8% 4%
3% Sales taxes 9% •Sales taxes
4%
' 4% Franchise fees
5� Ht� p � Franchise fees
rvt r^'»c1 ��' y��y, i \ rq �, ;v,ask H p„i ` ��".
qi ■Licenses and permits ° 'r a" "d ` ""a"d "i" •Licenses and permits
+41� µsµ
5/0
15%
°
H ��u Intergovernmental
Intergovernmental 15% g
° 56% ■Service fees
61% •Service fees
Other income
Other income
20
s„,,,..,
Financial Highlights weaver‘,-kv.„ti° y °° Nt
,, s ,
$35.0 $3.1...
\ $301
$30.0 . : $27.1
$25.0 ---
$20.0
$15.0 ----
� " •". 7.9 ' 0gaa $/ 6
� '._.._.$2.7 $2.7 $4 7$4 6 $4.3 $4.4$4.3 2018
$5.0 $2 7 $ �$2 2 $1.6 $1 4 .�.. $1=6 1 9 $1.3
.. a
ce .n uM
$ . 2017
�o�� `�a\ �r �a �e, �•k
o
(3-year comparison in millions of dollars)
21
,-,
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Financial Highlights weaver ....:.:..:,.."7.., ,
r , v" gga �� "o �h 4 1�,�w ^' � f y ;au � ,;,,,, i�� v ✓;'' Iy� 6' Y ,��; 1 V\ � F ?" t
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' ilit Vi a.f t.C( H" t t
Fiscal Year 2018 Fiscal Year 2017
$8.0 $0 8 $3.6 General Fund $3.5 $4•6 General Fund
$7.8
" ■Debt Service Fund■Debt Service �� .
.,. ra,
Fund
�s ■Capital Projects ■Capital Projects Fund
Fund un 7*4
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■Nomajor Funds
Governmental Funds Expenditures for FY2018 totaled $50.8m, a $2.5m or 4.7%
decrease.
• Capital outlay expenditures decreased $2.8 million.
• General government expenditures decreased $0.7 million.
• Public safety expenditures increased $1 .2 million. 22
sA.,„.h,
Financial Highlights weaver Nvitit%--
Assurance,,Tax,,Advisory
N �h Y, 1 y �N f y,�p ;fu �y4¢:;,,,, i�1 r„ a y 6 v'
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1 1 $0 7
General Public Safety Urban Streets Community Capital Debt service
Government Development Service Outlay
*(3-year comparison in millions of dollars)
23
Financial Highlights weaver -4"-
Governmental Funds' Fund Balances
The City's governmental funds reported a combined ending fund balance
of $49.4 million at September 30, 2018 as follows:
• General Fund $18, 140,959 13.4% 36.6% General Fund
• Debt Service 1 ,095,418
Debt Service Fund
• Capital Projects 23,560,233
• Other Funds 6,604,491 Capital Projects
$49,401 , 101 2.2% Fund
47.8% • Nonmajor Funds
• Governmental funds' fund balance increased by $1 1 .6 million, primarily
the result of a $12.7 million increase in the capital projects fund (due to
issuance of bonds and a transfer from the General Fund) .
• Unassigned fund balance in the general fund ($16.2 million) represents
42% of general fund expenditures.
24
General Fund Budget vs Actual weaver
Assurance Tax ildvisoty
General Fund Budget and Actual
original 8.amended *actual
$45,000,000 ,
$40,000,000 .°
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$35,000,000
$30,000,000
$25,000,000
$20,000,000 ...
$15,000,000
$10,000 000 Po
$5,000,000
revenues expenditures other
$(5,000,000)
Overall, favorable budgetary variance of $3. 1 million:
• Revenues exceeded budget by $61 6K.
• Expenditures were $2.4 million below budget.
I 25
Water and Sewer Fund -
weave \**,
r ‘-\44‘-‘
Current and Prior Year
Statement of Revenues, Expenses and Changes in Net Position-
Water and Sewer Fund
2018 2017 $ Change % Change
Operating revenues $ 19,431 ,713 $ 16,622,658 $ 2,809,055 17%
Operating expenses (16,687,780) (14,991 ,185) 1 ,696,595 ' 1 1%
(Net) Nonoperating revenue (expense) (127,220) 1 ,511 ,819 (1 ,639,039) -108%
Other 1 ,479,993 1 ,167,659 312,334 27%
Change in net position $ 4,096,706 $ 4,310,951 (214,245) -5%
Net position increased by $4. 1 million over prior year
• Operating revenues increased $2.8 million -primarily due to rate increases
and increased consumption
• Operating expenses increased $1 .7 million - primarily due to increases in
cost of water purchases and sewer treatment
• Net nonoperating revenues and other- net decrease of $1 .3 million -
primarily due to an $800K decrease in capital contributions
I 26
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John D _ _eRur_I-0
, CPA
Engagement Partner
972.448.6970 Hohn.deburro@weaver.com
Ben
Cohen,
CPA
Audit Manager
817.882.7332 I ben.cohen@weaver.com