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02-10-2009 (City Council) Agenda Packet _At Wylie City Council CITY OF WYLIE NOTICE OF MEETING Regular Meeting Agenda February 10, 2009 - 7:00 pm Wylie Municipal Complex - Council Chambers 2000 Highway 78 North Eric Hogue Mayor M. G. "Red" Byboth Mayor Pro Tern David Goss Place 1 Kathy Spillyards Place 3 Merrill Young Place 4 Rick White Place 5 Carter Porter Place 6 Mindy Manson City Manager Richard Abernathy City Attorney Carole Ehrlich City Secretary In accordance with Section 551.042 of the Texas Government Code, this agenda has been posted at the Wylie Municipal Complex, distributed to the appropriate news media, and posted on the City website: www.titiylietexas.ggv within the required time frame. As a courtesy, the entire Agenda Packet has also been posted on the City of Wylie website: wwti w.wvlietexas.gov. The Mayor and City Council request that all cell phones and pagers be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to respond to a page or to conduct a phone conversation. The Wylie Municipal Complex is wheelchair accessible. Sign interpretation or other special assistance for disabled attendees must be requested 48 hours in advance by contacting the City Secretary's Office at 972.442.8100 or TD 972.442.8170. CALL TO ORDER Announce the presence of a Quorum. INVOCATION & PLEDGE OF ALLEGIANCE PRESENTATIONS • Presentation of the Comprehensive Annual Financial Report for FY 2007-2008. (Weaver and Tidwell L.L.P./M. Beard, Interim Finance Director) February 10,2009 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 provide their name and address. 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 from the February 2, 2009 Special Called Meeting of the City Council. (C. Ehrlich, City Secretary) B. Consider, and act upon, Resolution No. 2009-04(R) ordering a General Election to be held jointly with the Wylie Independent School District on May 9, 2009 for the purpose of electing two City Council members, Places 2 and 4, to the Wylie City Council to fill expired terms. (C. Ehrlich, City Secretary) C. Consider, and act upon, a Joint Election Contract between the City of Wylie and Wylie Independent School District (WISD) to be administered by the Collin County Elections Administrator for the May 9, 2009 Wylie General Election. (C. Ehrlich, City Secretary). D. Consider, and act upon, Ordinance No. 2009-06 amending Chapter 110, Article III of the City of Wylie Code of Ordinances for the sole purpose of relocating Section 110-114 enacted by Ordinance No. 2008-19 (Cell Phones In School Zone) to Section 110-115. (J. Duscio, Police Chief) REGULAR AGENDA General Business 1. Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR) for FY 2007-2008 after presentation by the audit firm of Weaver and Tidwell, LLP. (Melissa Beard, Interim 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 and Tidwell, LLP has performed an audit as of September 30,2008. This is the first year for the audit to be performed by Weaver and Tidwell,LLP 2. Consider, and act upon, Resolution No. 2009-05(R) endorsing certain legislative changes to enhance the competitive electric market supported by Cities Aggregation Power Project, Inc. (CAPP). (J. Butters, Assistant City Manager) February 10,2009 Wylie City Council Regular Meeting Agenda Page 3 of 4 Executive Summary The City of Wylie is a member of the Cities Aggregation Power Project (CAPP). The CAPP Board of Directors has voted to authorize certain legislative efforts on behalf of its members during the 81st Texas Legislative Session. CAPP has requested that all member cities adopt a model resolution in support of the CAPP legislative agenda and to forward the adopted resolution to the entities' representatives in the Texas House and Senate. 3. Consider, and act upon, Resolution No. 2009-06(R) evidencing the support for a proposed senior living community to be built in Wylie; authorizing PWA Senior Community, L.P. to apply to the Texas Department of Housing and Community Affairs for funding for such senior living community; and providing an effective date. (M. Manson, City Manager) Executive Summary During the February 2, 2009 meeting, the City Council heard a presentation from Tony Sisk of Churchill Residential, Inc. regarding a proposed application for Housing Tax Credits through the Texas Department of Housing and Community Affairs which would allow the rents to remain relatively low for the specified income restricted senior residents. The proposed Senior Living Facilities would be located south of the Target development, east of McCreary Road. In order for an entity to apply for TDHCA funds where the property is within a non-participating Home Fund City, that entity must get a Resolution from the City indicating the City's support of the project.There is no liability placed on the City. 4. Consider, and act upon, Ordinance No. 2009-07 amending Chapter 100, Article II, Section 110-56 of the Wylie Code of Ordinances and Ordinance No. 78-17, Article IV, Section 13 authorizing the City Manager to designate and post stop signs and traffic control devices according to the Manual of Uniform Traffic Control Devices and amending Chapter 100, Article II, Section 110-41(1) of the Wylie Code of Ordinances and Ordinance No. 97-10, Section 1, to allow the City Manager to designate the City Traffic Engineer to place, erect and maintain traffic control devices, providing for a penalty for the violation of the ordinance; providing for repealing, saving and severability clauses; providing for an effective date and publication of the caption. (C. Holsted, City Engineer) Executive Summary On January 29, 2009, a multi-way stop control warrant analysis was completed on the Brown Street and Westgate Way intersection. The intersection meets warrants 1, 2 and 3 of the multi-way stop control warrant criteria as detailed in the Texas Manual for Uniform Traffic Control Devices (MUTCD). A traffic signal will be installed at this intersection as part of the Brown Street paving improvements project. Staff recommends a stop sign be installed at the intersection until the traffic signal is operational. 5. Consider, and act upon, approval of a Development Agreement between the City of Wylie and Woodbridge North I, Ltd. for reimbursement of the construction of Woodbridge Parkway from FM 544 to Hensley Lane (C. Holsted, City Engineer) Executive Summary In August of 2008,construction for Woodbridge Parkway from FM 544 to Hensley Lane was completed by Woodbridge North I,Ltd. (WBN). The project consisted of the construction of a 4-lane divided concrete thoroughfare with related drainage improvements as shown on the attached drawings. The project is identified in the Thoroughfare Capital Improvement Plan and is included in the thoroughfare impact fee calculation. February 10,2009 Wylie City Council Regular Meeting Agenda Page 4 of 4 READING OF ORDINANCES Title and caption approved by Council as required by Wylie City Charter,Article III, Section 13-D. WORK SESSION • Discussion regarding City of Wylie providing Fire Protection Services to the Seis Lagos District. (R. Corbin, Fire Chief RECONVENE INTO REGULAR SESSION Take any action as a result from Work Session. EXECUTIVE SESSION Recess into Closed Session in compliance with Section 551.001, et.seq. Texas Government Code, to wit: §§ 551.087 Deliberations regarding economic development negotiations To discuss commercial or financial information that the governmental body has received from a business prospect that the governmental body seeks to have locate, stay or expand in or near the territory of the governmental body and with which the governing body is conducting economic development negotiations. • Discussion regarding an update and status of economic negotiations with Direct Development. RECONVENE INTO REGULAR SESSION Take any action as a result from Executive Session. ADJOURNMENT CERTIFICATION I certify that this Notice of Meeting was posted on this 6th day of February, 2009 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.ww2'lietexas.gov. Carole Ehrlich,City Secretary Date Notice Removed .rn/V1 Wylie City Council CITY OF WYLIE Minutes Wylie City Council Tuesday, February 2, 2009 — 7:00 pm Wylie Municipal Complex—Council Chambers 2000 Highway 78 North CALL TO ORDER Announce the presence of a Quorum. Mayor Eric Hogue called the meeting to order at 7:00 p.m. with the following City Council members present: Mayor Pro Tern Red Byboth, Councilwoman Kathy Spillyards, Councilman David Goss, Councilman Rick White and Councilman Carter Porter. Councilman Merrill Young was absent. Staff present were: City Manager, Mindy Manson; Assistant City Manager, Jeff Butters; Planning Director, Renae' 011ie; City Engineer, Chris Hoisted; Fire Chief, Randy Corbin; Police Chief, John Duscio; Public Services Director, Mike Sferra; Building Inspector Mike McAnnally; Interim Finance Director, Melissa Beard; Public Information Officer, Craig Kelly; City Secretary, Carole Ehrlich, and various support staff. INVOCATION & PLEDGE OF ALLEGIANCE Fire Chief Randy Corbin gave the invocation and Councilwoman Kathy Spillyards led the Pledge of Allegiance. PRESENTATIONS • Presentation to 3rd Six Weeks Star Students—Character Trait of"Caring." (Mayor/Council) Mayor Hogue and Mayor Pro Tern Byboth presented medallions to students demonstrating the character trait of "Caring." Each six weeks one student from each WISD campus is chosen as the "star student." Minutes—February 2, 2009 Wylie City Council Page 1 • Presentation of the City of Wylie Storm Water Management Plan (SWMP). (M Sferra, Public Services Director) Public Services Director Sferra, assisted by Albert Garza, Wylie Water Quality Specialist presented the Storm Water Management Program Annual Update for 2008. He reported that this program was put in place to be implemented over a five year period. It includes six minimum control measures (MCM); the plan must address each MCM. They include public education and outreach, public participation/involvement, illicit discharge detection/elimination, pollution prevention/good housekeeping for municipal operations, construction site runoff control, and post-construction runoff control. Director Sferra gave a short report on the progress of each of the MCM requirements for the first year and reported that the plan was on schedule. CITIZENS COMMENTS ON NON-AGENDA ITEMS Residents may address Council regarding an item that is not listed on the Agenda. Residents must provide their name and address. 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. No citizens were present to address Council during Citizens Comments. 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 from the January 13, 2009 Regular Meeting of the City Council. (C. Ehrlich, City Secretary) B. Consider, and act upon, Resolution No. 2009-02(R) authorizing the City Manager to execute an amended Supplemental Agreement to the Contract with the Southeast Collin County EMS Coalition and East Texas Medical Center for Regional Emergency Medical Services/Ambulance Service. (R. Corbin, Fire Chief) C. Consider, and act upon, Ordinance No. 2009-04 amending Comprehensive Zoning Ordinance 2001-48, Article 2, Section 2.5 (Regulations Applicable to all Districts) and Article 10, Section 10.2 (Words and Terms Defined); allowing for and providing certain safeguards relating to wind-powered electricity-generating appliances. ZC2008-12. (R. 011ie, Planning Director) D. Consider, and place on file, the City of Wylie Monthly Revenue and Expenditure Reports as of October 31, 2008, November 30, 2008, and December 31, 2008. (M. Beard, Interim Finance Director) E. Consider, and place on file, the Monthly Revenue and Expense Report for the Wylie Economic Development Corporation as of November 30, 2008 and December 31, 2008. (S. Satterwhite, WEDC Executive Director) Minutes—February 2, 2009 Wylie City Council Page 2 Council Action A motion was made by Mayor Pro Tern Byboth, seconded by Councilman White to approve the Consent Agenda as presented. A vote was taken and the motion passed 6-0 with Councilman Young absent. REGULAR AGENDA Public Hearing 1. Conduct the second of two Public Hearings for the annexation of a 7 acre tract of land situated in the Allen Atterberry Survey, Abstract No. 23, Collin County, Texas, generally located south of Martin Drive and east of South Ballard Ave. (R. 011ie, Planning Director) Executive Summary Mayor Hogue reported that due to the postponement of the January 27, 2009 Council meeting the subject annexation case must be withdrawn. State Law requires that annexations be conducted within a 40 day window from the first public hearing to the adoption of the ordinance. Publication and notification for the initial meeting was completed in accordance with State law, some action is required by the Council at the current meeting. The Council should convene the hearing and allow any citizen comment, and then may accept staffs request for withdrawal. He reported that the public hearings will begin on this item January 24, 2009. Public Hearing Mayor Hogue opened the second public hearing for the annexation of a 7 acre tract of land situated in the Allen Atterberry Survey, Abstract No. 23, Collin County, Texas, generally located south of Martin Drive and east of South Ballard Avenue at 7:25 p.m. asking anyone present wishing to address Council on this item to come forward and limit their comments to 3 minutes. No one was present to address Council during the public hearing. Mayor Hogue closed the public hearing at 7:25 p.m. Council Action A motion was made by Councilman White, seconded by Councilwoman Spillyards to accept the withdrawal of an annexation of a 7 acre tract of land situated in the Allen Atterberry Survey, Abstract No. 23, Collin County, Texas, generally located south of Martin drive and east of South Ballard Avenue. A vote was taken and the motion passed 6-0 with Councilman Young absent. General Business 2. Consider, and place on file, the Wylie Economic Development Corporation Annual Report. (S. Satterwhite,WEDC Executive Director) Minutes—February 2, 2009 Wylie City Council Page 3 Staff Comments Wylie Economic Development Executive Director Satterwhite gave a short presentation of the WEDC Annual Report for 2008. He reported that for the eighth consecutive fiscal year, WEDC sales tax receipts have increased over prior year figures. Up 8.9% over 2007, 2008 sales tax receipts reached $1,239,677. He noted that through the first two months of the current fiscal year, sales tax receipts are up 11.9%. As in past years, there have been no contributable retail project attributed to this growth which staff therefore concludes is spurred by the regional growth from the surrounding areas of Lavon, Copeville, Nevada, and Farmersville. Mr. Satterwhite reported that the WEDC redevelopment focus added properties within two key areas: Industrial Court and Cooper Drive with the purchase of a .27 acres tract and a .406 acres tract. These and other purchases are an effort to transition the targeted areas from industrial to a commercial/retail use more complimentary to our redeveloping corridors. Retail activities included performance agreements committing in excess of $12 million to support the development of infrastructure surrounding Woodbridge Crossing and partnering with Direct Development. This accomplished the single greatest goal of bringing credibility to the Wylie retail efforts. Industrial and commercial activity included completion of repaving of Martinez Lane; Premier Plaza Business Park received its first user. Finalizing negotiations with Savage Precision Fabrication and Savage construction of a 60,000 square foot manufacturing facility with a taxable value of $4.1 million. Also completed in 2008 were: office condominium project totaling 19,200 square feet, 18,200 square foot medical office complex, Garnet Hill Senior Skilled Living and Rehabilitation Center and Greenway Columbia retail center. Mr. Satterwhite reported that business retention and expansion will continue to be a major focus for the WEDC. Council Action A motion was made by Mayor Pro Tern Byboth, seconded by Councilman White to accept and place on file the 2008 WEDC Annual Report. A vote was taken and the motion passed 6-0 with Councilman Young absent. 3. Consider, and act upon, acceptance of the resignation of Cydnee Combest and appoint a new alternate Board Member to the Construction Code Board to fill the unexpired term of December 2008 to June 30, 2010. (M. McAnnally, Building Official) Staff/Council Discussion Building Director McAnnally addressed Council stating that due to the resignation of Ms. Cydnee Combest, the Building Department is requesting the Mayor and Council select and appoint a person to fill the vacant position of Alternate Board Member to the City of Wylie Construction Code Board. Council Action A motion was made by Councilwoman Spillyards, seconded by Councilman White to accept the resignation of Ms. Cydnee Combest and to appoint Daljinder Dhillon to fill the unexpired term (December 2008 to June 30, 2010) as an alternate to the Wylie Construction Code Board. A vote was taken and the motion passed 6-0 with Councilman Young absent. Minutes—February 2, 2009 Wylie City Council Page 4 4. Consider, and act upon, Ordinance No. 2009-05 authorizing the Mayor to execute an amended Interlocal Boundary and ETJ Contract,with Attachments 1 through 5, by and between the City of Lavon, a general law municipality located in Collin County, Texas; the City of Nevada, a general law municipality located in Collin County, Texas; the City of Wylie, a home rule municipality located in Collin, Dallas, and Rockwall Counties, Texas; the City of Rockwall, a home rule municipality located in Rockwall County, Texas; and the City of Garland, a home rule municipality located in Dallas and Collin Counties,Texas. (J. Butters, Assistant City Manager) Staff Comments Assistant City Manager Butters addressed Council stating that on October 14'h 2008 the Wylie City Council approved an interlocal boundary agreement between the Cities of Wylie, Garland, Rockwall, Lavon and Nevada. Prior to the final approval and execution by the City of Garland and the City of Lavon, the attorney's representing all five cities made some minor language changes to the contract; however, the substance of the agreement has not changed. He explained that during this time period, Wylie staff met with Garland staff to re-draw the map in the peninsula so that Garland's ETJ would follow natural boundaries and land tracts. Council Action A motion was made Councilman Porter, seconded by Mayor Pro Tern Byboth to approve Ordinance No. 2009-05 authorizing the Mayor to execute an amended Interlocal Boundary and ETJ Contract, with Attachments 1 through 5, by and between the City of Lavon, a general law municipality located in Collin county, Texas; the City of Nevada, a general law municipality located in Collin County, Texas; the City of Wylie, a home rule municipality located in Collin, Dallas, and Rockwall Counties, Texas; the City of Rockwall, a home rule municipality located in Rockwall County, Texas; and the City of Garland, a home rule municipality located in Dallas and Collin Counties, Texas. A vote was taken and the motion passed 6-0 with Councilman Young absent. 5. Consider, and act upon, Resolution No. 2009-03(R) suspending the effective date of CoSery Gas Ltd.'s requested rate changes to permit the city time to study the request and to establish reasonable rates; approving cooperation with other cities within the CoSery system to hire legal and consulting services and to negotiate with the company and direct any necessary litigation; requiring reimbursement of cities' rate case expenses; authorizing intervention in the proceeding at the Railroad Commission; requiring notice of this resolution to the company. (M. Manson, City Manager) Staff Comments On December 18, 2008, CoSery Gas Ltd. ("CoServ" or "Company") filed with the City a Statement of Intent to Increase Rates. CoSery asks the City to approve rate changes expected to increase Company revenues by $2.9 million, an overall total revenue increase of approximately five percent (5%). CoServ's most recent rate case was filed by the Company in 2004. The City, participating in a coalition with other cities served by CoServ, ultimately settled the CoServ's rate request in 2005, reducing the Company's requested increase by more than fifty percent. Minutes—February 2, 2009 Wylie City Council Page 5 Council Action A motion was made Councilman Porter, seconded by Mayor Pro Tem Byboth to approve Resolution No. 2009-03(R) suspending the effective date of CoSery Gas Ltd.'s requested rate changes to permit the city time to study the request and to establish reasonable rates; approving cooperation with other cities within the CoSery system to hire legal and consulting services and to negotiate with the company and direct any necessary litigation; requiring reimbursement of cities' rate case expenses; authorizing intervention in the proceeding at the Railroad Commission; requiring notice of this resolution to the company. A vote was taken and the motion passed 6-0 with Councilman Young absent. READING OF ORDINANCES Title and caption approved by Council as required by Wylie City Charter, Article III, Section 13-D. City Secretary Ehrlich read the captions to Ordinances 2009-04 and 2009-05 into the official record. Mayor Hogue recessed into work session at 7:50 p.m. WORK SESSION • Presentation regarding Senior Living Facilities. (Tony Sisk, Evergreen Properties) Tony Sisk representing PWA Senior Community, L.P. (Evergreen Properties) gave a short presentation regarding a residential development within a Planned Development District intended to accommodate a variety of retirement housing land uses and densities. He explained that they are designed to provide a component for retirement housing adjacent to and in support of neighboring commercial development. He reported that the proposed development would have deed restrictions allowing seniors over the age of fifty five and qualifying income bases to rent one and two bedroom apartments. He reported that the planned development would initially include 155 units of independent living facilities. Mr. Sisk asked Council to consider approving a resolution evidencing the support for a proposed senior living community to be built in Wylie on a future agenda. He explained that this would allow PWA Senior Community, L.P. to apply to the Texas Department of Housing and Community Affairs for funding for a senior living community for Wylie. Mayor Hogue reconvened into regular session at 8:09 p.m. Mayor Hogue convened into Executive Session at 8:13 p.m. stating the exceptions below. EXECUTIVE SESSIONS Recess into Closed Session in compliance with Section 551.001, et.seq. Texas Government Code, to wit: §§ 551.071 Consultation with Attorney; Closed Meeting Pursuant to Section 551.071, Texas Government Code, Consultation with attorney for the city regarding litigation: Minutes—February 2, 2009 Wylie City Council Page 6 • Homebuilders Association of Greater Dallas and D.R. Horton Texas, Ltd. vs. City of Wylie,Texas §§ 551.087 Deliberations regarding economic development negotiations To discuss commercial or financial information that the governmental body has received from a business prospect that the governmental body seeks to have locate, stay or expand in or near the territory of the governmental body and with which the governing body is conducting economic development negotiations. • Discussion regarding an update and status of economic negotiations with Direct Development. Mayor Hogue reconvened into regular open session at 9:05 p.m. RECONVENE INTO REGULAR SESSION Take any action as a result from Work Session. There was no action taken as a result of Executive Session. ADJOURNMENT With no further business before the Wylie City Council, Mayor Hogue adjourned the meeting at 9:06 p.m. Consensus of Council was to adjourn. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Minutes—February 2, 2009 Wylie City Council Page 7 Wylie City Council CI__PtC TY OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: B Department: City Secretary (City Secretary's Use Only) Prepared By: Carole Ehrlich Account Code: Date Prepared: February 5, 2009 Budgeted Amount: Resolution, Notice of Exhibits: Election, Election Calendar Subject Consider, and act upon, Resolution No. 2009-04(R) ordering a General Election to be held jointly with the Wylie Independent School District on May 9, 2009 for the purpose of electing two City Council Members, Places 2 and 4, to the Wylie City Council to fill expired terms. Recommendation A motion to approve Resolution No. 2009-04(R) ordering a General Election to be held jointly with the Wylie Independent School District on May 9, 2009 for the purpose of electing two City Council Members, Places 2 and 4, to the Wylie City Council to fill expired terms. Discussion The offices of Council Places 2 and 4 will expire in May of 2009. By the proposed Resolution, the City Council will order a General Election to be held jointly with the Wylie Independent School District on May 9, 2009. There will be one election for Places 2 and 4 for the Wylie City Council positions appearing on one ballot. This Resolution stipulates the polling places where qualified voters can cast ballots for the election. It also outlines the early voting by personal appearance locations. Early voting by personal appearance shall be available at the Collin County Elections Office, 2010 Redbud Blvd. Suite 102, McKinney, Texas, and Wylie Municipal Complex, 2000 N. Highway 78, Wylie, Texas beginning on Monday, April 27, 2009 through Tuesday, May 5, 2009 during the normal working hours of 8:00 a.m. to 5:00 p.m. with extended voting hours on Thursday, April 30, 2009 from 8:00 a.m. to 7:00 p.m., Saturday, May 2, 2009 from 8:00 a.m. to 5:00 p.m. and May 4, 2009 and May 5, 2009 from 7:00 a.m. to 7:00 p.m. Applications for a ballot by mail shall be requested from and mailed to the Collin County Elections Administration Office, Attn: Elections Administrator, 2010 Redbud Blvd., Suite 102, McKinney, Texas 75069. Applications for ballots by mail must be received no later than the close of business on May 1, 2009. Approved By Initial Date Department Director CE 2/5/09 City Manager Ada\ aNb I Page 1 of 1 RESOLUTION NO. 2009-04(R) RESOL UCION NO. 2009-04(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, COLLIN COUNTY,TEXAS,ORDERING THE GENERAL ELECTION TO BE HELD JOINTLY WITH THE WYLIE INDEPENDENT SCHOOL DISTRICT AND ADMINISTERED BY THE COLLIN COUNTY ELECTIONS ADMINISTRATOR ON MAY 9,2009,FOR THE PURPOSE OF ELECTING THE POSITION OF TWO (2) MEMBERS, (PLACE 2 AND 4), TO 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 RESOL UCIONDEL CONCILIO DE LA CIUDAD DE WYLIE, CONDADO DE COLLIN, TEXAS, ORDENANDO LA ELECCION GENERAL QUE SE LLEVARA ACABO COLECTIVAMENTE CON EL DISTRITO ESCOLAR INDEPENDIENTE DE WYLIE Y ADMINISTRADA POR EL ADMINISTRADOR DE ELECCIONES DEL CONDADO DE COLLIN EL DIA 9 DE MAYO, 2009, CON EL PROPOSITO DE ELEJIR LA POSICION DE DOS (2) MIEMBROS, (LUGAR 2 Y 4), PARA EL CONCILIO DE LA CIUDAD DE WYLIE PARA MANTENER EL PUESTO POR UNPERIODO DE TRES ANOS; 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. 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 jointly with the Wylie Independent School District on Saturday,May 9,2009,for the purpose of electing two(2)City Council members to fill the following expiring terms on the Wylie City Council; Place 2 and Place 4. SECCION 1: Una eleccion es por el presente ordenada que se llevara acabo colectivamente con el Distrito Escolar Independiente de Wylie el sabado, 9 de Mayo, 2009, con el proposito de elejir dos (2) miembros del Concilio para el Lugar 2 y el Lugar 4 del Concilio de la Ciudad de Wylie; cual su termino ha expirado. Resolution No. 2009-04(R) Order of May 9,2009 General Election Page 1 SECTION 2: The Election Day polling places where qualified voters shall cast ballots at such locations in the City of Wylie, 2009 General Municipal Election are as follows: SECCION 2: Los locales de los centros electorales donde los votantes calificados votaran el dia de la eleccion de la Eleccion Municipal General del 2009 de la Ciudad de Wylie, son los siguientes: County Election Precincts- Polling Place Precinct 25, 144, 153 & 159 (Collin Co.) Southfork Mobile Home Park 216 Southfork Blvd. Wylie, Texas Precincts 27, 33, 41, 56, 83,133 (Collin Co.) Wylie Bible Church Precincts 1 A (Rockwall Co.) 109 W. Jefferson Precinct 2601 (Dallas Co.) Wylie, Texas Election polls shall be open from 7:00 a.m. until 7:00 p.m. on the date of the election. Los Centros electorales 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 Collin County Elections Office, 2010 Redbud Blvd. Suite 102, McKinney, Texas, and Wylie Municipal Complex, 2000 N. Highway 78, Wylie, Texas,beginning on Monday, April 27, 2009 through Tuesday, May 5, 2009 during the normal working hours of 8:00 a.m. to 5:00 p.m. with extended voting hours on Thursday, April 30, 2009 from 8:00 a.m. to 7:00 p.m., Saturday, May 2, 2009 from 8:00 a.m. to 5:00 p.m. and May 4, 2009 and May 5, 2009 from 7:00 AM to 7:00 PM. Applications for ballot by mail shall be requested from and mailed to the Collin County Elections Administration Office, Attn: Elections Administrator, 2010 Redbud Blvd., Suite 102, McKinney, Texas 75069. Applications for ballots by mail must be received no later than the close of business on May 1, 2009. Temporary branch early voting locations are: May 4, 2009, 7:00 a.m. to 7:00 p.m. at Davis Intermediate, 950 Park Blvd., Wylie; Draper Intermediate, 103 Hensley Lane, Wylie; Harrison Intermediate, 1001 S.Ballard St.,Wylie. May 5,2009,7:00 a.m.to 7:00 p.m.at Akin Elementary, 1100 Springwood, Wylie; Birmingham Elementary, 700 W. Brown St., Wylie; Cox Elementary, 7009 Woodbridge Pkwy., Sachse; Dodd Elementary School, 1500 Park Blvd., Wylie; Groves Elementary, 1100 McCreary Rd., Wylie; Hartman Elementary, 510 S. Birmingham St., Wylie; Rita Smith Elementary, 2221 FM 1378, Wylie; Tibbals lementary, 621 Waters Edge Way, Murphy; and Whitt Elementary, 7520 Woodcreek Way, Sachse. SECCION 3: Votacion temprana por apariencia personal sera disponible en la Oficina de Elecciones del Condado de Collin, 2010 Redbud Blvd. Suite 102, McKinney, Texas; el Centro Municipal de la Ciudad de Wylie, 2000 N Highway 78, Wylie, Texa; y el Centro de Servicio de Educacion de Wylie, 951 S Ballard, Wylie, Texas„ empezando el lunes, 27 de abril, 2009 hasta el mantes, 5 de mayo, 2009, durante las horas de trabajo normales de 8:00 a.m. a 5:00 p.m. con horas prolongadas el jueves, 30 de april, 2009, de 8:00 a.m. a 7:00 p.m., el sabado, 2 de mayo, 2009 de 8:00 Resolution No. 2009-04(R) Order of May 9,2009 General Election Page 2 a.m. a 5:00 p.m. y el 4 y 5 de mayo, 2009 de 7:00 a .m. a 7:00 p.m. Las solicitudes para boletos de votacion por correo deben ser pedidas y enviadas por correo a Collin County Elections Administration Office, Attn: Elections Administrator, 2010 Redbud Blvd., Suite 102, McKinney, Texas 75069. Solicitudes para boletos de votacion por correo deben ser recibidas a no mas tardar para el cierre del dia de negocio el 1 de mayo, 2009. Locales temporarios para votacion temprana son: el 4 de mayo, 2009, 7:00 a.m. a 7:00 p.m. en Davis Intermediate, 950 Park Blvd., Wylie;Draper Intermediate, 103 Hensley Lane, Wylie;Harrison Intermediate, 1001 S Ballard St., Wylie. 5 de mayo, 2009, 7:00a.m. a 7:00p.m. en Akin Elementary, 1100 Springwood, Wylie; Birmingham Elementary, 700 W Brown St., Cox Elementary, 7009 Woodbridge Pkwy., Sachse; Dodd Elementary School, 1500 Park Blvd., Wylie; Groves Elementary, 1100 McCreary Rd., Wylie;Hartman Elementary, 510 SBirmingham St., Wylie;Rita Smith Elementary, 2221 FM 1378, Wylie; Tibbals Elementary, 621 Waters Edge Way, Murphy; and Whitt Elementary, 7520 Woodcreek Way, Sachse. SECTION 4: Candidates must file for a specific place and adhere to the filing deadlines accordingly. Candidate Packets are available in the City Secretary's Office.The candidate filing periods for the General Election for Council Seats, Place 2 and 4 are as follows: SECCION 4: Candidatos deben registrarse para un lugar especifico y adherir consiguientemente a la fecha final de registracion. Paquetes para candidato estan disponibles en la Oficina de la Secretaria de la Ciudad. Los periodos para registracion del candidato para la Eleccion General para los Lugares del Concilio 2 y 4 son los siguientes: General Election Filing Council Seats Place 2 and 4 Registration para la Eleccion General de los Lugares de Concilio 2 y 4 Beginning: February 7, 2009 at 8:00 a.m. Ending: March 9 2009 at 5:00 p.m. Empezando: 7 de febrero, 2009 at las 8:00 a.m. Terminando:9 de marzo, 2009 a las 5:00 p.m. Candidates must file in the City Secretary's Office located at 2000 Highway 78 North, Wylie, Texas. Candidatos deben archivar sus paquetes en la Oficina de la Secretaria de la Ciudad localizada en 2000 Highway 78 North, Wylie, Texas. SECTION 5: Direct Record Electronic(DRE)voting machines shall be used in this election for early voting by personal appearance and Election Day voting. Optical-scan ballots shall be used for early voting by mail. SECTION 5:Maquinas electronicas de registracion directa para votacion seran utilizadas en esta eleccion para votacion temprana en persona y para votacion el dia de la eleccion. Boletos de escaner optico seran utilizados para votacion temprana por correo. Resolution No. 2009-04(R) Order of May 9,2009 General Election Page 3 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 Collin County Election contract shall designate the election judges for the joint 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. SECTION 6: La Secretaria de la Ciudad esta por el presente autorizada y dirigida a publicar y/o anunciar la hora y manera como prescrito por la ley, todas las notificaciones requeridas que sean publicadas y/o anunciadas en conexion con la conducta de esta eleccion. El contrato de la Eleccion del Condado de Collin debe designar los jueces para la eleccion colectiva. 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 registrado votante 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. SECTION 7: El Alcalde y la Secretaria de la Ciudad,en consulta con el abogado de la Ciudad, por el presente estan autorizados y dirigidos de tomar cualquier y toda accion necesaria para estar en conformidad con las provisioner del Codigo de Eleccion de Texas y cualquier otra ley del estado o federal para llevar acabo y conducir la eleccion, aunque sea o no sea expresamente autorizado en esto. DULY PASSED AND APPROVED by the City Council of the City of Wylie, Collin, Dallas and Rockwall Counties, Texas, on this the 10th day of February, 2009. DEBIDAMENTE PASADO YAPROBADO por el Concilio de la Ciudad de Wylie, Condados de Collin, Dallas y Rockwall, Texas, este dia 10th de Febrero, 2009. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Resolution No.2009-04(R) Order of May 9,2009 General Election Page 4 NOTICE OF GENERAL ELECTION To the registered voters of the City of Wylie, Texas: Notice is hereby given that the City of Wylie, Collin County, Texas, has ordered a General Election to be held on May 9, 2009 for the purpose of electing Council members for Place 2 and 4.The polling places listed below will be open from 7:00 a.m. to 7:00 p.m. on May 9,2009. CANDIDATE FILING SCHEDULE General Election Filing for Council members for Place 2 and 4 February 7,2009—March 9,2009 at 5:00 p.m. LOCATIONS OF POLLING PLACES Precinct 25 Southfork Mobile Home Center 216 Southfork Blvd.Wylie,Texas Precinct 144 Southfork Mobile Home Center 216 Southfork Blvd.Wylie,Texas Precinct 153 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Precinct 159 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Precinct 27 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 33 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 41 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 56 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 83 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 133 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct lA(Rockwall Co.) Wylie Bible Church 109 W.Jefferson,Wylie,Texas Precinct 2601(Dallas Co.) Wylie Bible Church 109 W.Jefferson,Wylie,Texas EARLY VOTING BY PERSONAL APPEARANCE WILL BE CONDUCTED EACH WEEKDAY AT THE FOLLOWING LOCATIONS: Main Early Voting location: Branch Early Voting location: Branch Early Voting location: Collin County Elections Administration Office Wylie Municipal Complex Wylie Education Service Center 2010 Redbud Blvd.,Suite 102 2000 Highway 78 North 951 S.Ballard McKinney,Texas 75069 Wylie,Texas 75098 Wylie,Texas 75098 TEMPORARY BRANCH EARLY VOTING LOCATIONS: May 4,2009-7:00 AM to 7:00 PM May 5,2009-7:00 AM to 7:00 PM Davis Intermediate,950 Park Blvd.,Wylie Akin Elementary, 1100 Springwood,Wylie Draper Intermediate, 103 Hensley Lane,Wylie Birmingham Elementary,700 W. Brown St.,Wylie Harrison Intermediate, 1001 S. Ballard St.,Wylie Cox Elementary,7009 Woodbridge Pkwy., Sachse Dodd Elementary School, 1500 Park Blvd.,Wylie Groves Elementary, 1100 McCreary Rd.,Wylie Hartman Elementary,510 S.Birmingham St.,Wylie Rita Smith Elementary,2221 FM 1378,Wylie Tibbals Elementary,621 Waters Edge Way,Murphy Whitt Elementary,7520 Woodcreek Way,Sachse You may vote between the hours of 8:00 a.m. and 5:00 p.m. beginning beginning on Monday, April 27, 2009 through Tuesday, May 5, 2009 during the normal working hours of 8:00 a.m. to 5:00 p.m. with extended voting hours on Thursday, April 30, 2009 from 8:00 a.m. to 7:00 p.m.,Saturday,May 2,2009 from 8:00 a.m. to 5:00 p.m.and May 4,2009 and May 5,2009 from 7:00 a.m. to 7:00 p.m. Applications for ballot by mail shall be mailed to: Collin County Elections Administration Office Attention: Elections Administrator 2010 Redbud Blvd.,Suite 102 McKinney,Texas 75069 Applications for ballots by mail must be received no later than the close of business on May 1,2009. Issued this the 10th day of February 2009 by the Wylie City Council. Signature of Presiding Officer(Oficial que Preside) AVISO DE ELECCION GENERAL A los votantes registrados de la Ciudad de Wylie, Texas: Se da aviso por la presente que la Ciudad de Wylie, Condado de Collin, Estado de Texas, ha ordenado una Eleccion General que se llevara acabo el 9 de mayo, 2009 con el proposito de elejir dos (2) miembros del Concilio para el Lugar 2 y el Lugar 4 del Concilio de la Ciudad de Wylie; cual su termino ha expirado. Los centros electorales apuntados abajo estaran abiertos de 7. 00 a.m. - 7: 00 p.m. el 9 de mayo, 2009. HORARIO PARA LA CLASIFICACION DEL CANDIDATO Expediente de la eleccion general para el Alcalde y miembros del Puesto 5 y 6 Empezando ell de Febrero,2009 hasta las 5:00p.m. el 9 de Marzo,2009 LOCALES DE LOS CENTROS ELECTORALES Recinto 25 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Recinto 144 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Recinto 153 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Recinto 159 Southfork Mobile Home Center 216 Southfork Blvd.,Wylie,Texas Recinto 27 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 33 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 41 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 56 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 83 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 133 Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto IA(Residentes de Wylie-Condado de Rockwall) Wylie Bible Church 109 W.Jefferson,Wylie,Texas Recinto 2601(Residentes de Wylie-Condado do Dallas) Wylie Bible Church 109 W.Jefferson,Wylie,Texas VOTACION TEMPRANA POR APARIENCIA PERSONAL SE CONDUCIRA CADA DIA LABORAL EN LOS PROXIMOS LOCALES: Local principal de votacion temprana: Sucursal en Wylie Municipal Complex Centro de Educacion de Servicio de Wylie Condado de Collin 2000 Highway 78 North 951 S. Ballard Administracion de elecciones del Condado de Collin Wylie,Texas Wylie,Texas 2010 Redbud Blvd.,Suite 102, McKinney,Texas LOCALES TEMPORARIOS PARA VOTACION TEMPRANA: 4 de mayo,2009—7:00a.m.a 7:00p.m. 5 de mayo,2009—7:00am.A 7:00p.m. Davis Intermediate,950 Park Blvd.,Wylie Akin Elementary, 1100 Springwood,Wylie Draper Intermediate, 103 Hensley Lane,Wylie Birmingham Elementary,700 W.Brown St.,Wylie Harrison Intermediate, 1001 S.Ballard St.,Wylie Cox Elementary,7009 Woodbridge Pkwy., Sachse Dodd Elementary School, 1500 Park Blvd.,Wylie Groves Elementary, 1100 McCreary Rd.,Wylie Hartman Elementary,510 S. Birmingham St.,Wylie Rita Smith Elementary,2221 FM 1378,Wylie Tibbals Elementary,621 Waters Edge Way,Murphy Whitt Elementary,7520 Woodcreek Way, Sachse Usted puede votar entre las horas de trabajo de 8: 00 a.m. - 5: 00 p.m., empezando el lunes,27 de abril, 2009 hasta el martes, 5 de mayo, 2009, durante las horas de trabajo normales de 8:00 a.m. a 5:00 p.m. con horas prolongadas el jueves, 30 de april, 2009, de 8:00 a.m. a 7:00 p.m., el sabado, 2 de mayo, 2009 de 8:00 a.m. a 5:00 p.m. y el 4 y 5 de mayo, 2009 de 7:00 a .m. a 7.•00 p.m.. Solicitudes para boletos de votacion por correo deben ser enviadas a: Collin County Elections Administration Office Attention: Elections Administrator 2010 Redbud Blvd.,Suite 102 McKinney,Texas 75069 Las solicitudes para boletos de votacion por correo deben ser recibidas a no mas tardar para el cierre del dia de negocio el 1 de mayo, 2009. Publicado este 10 de Enero,2009 por el concilio de la Ciudad de Wylie. Signature of Presiding Officer(Oficial que Preside) TEXAS MUNICIPAL CLERKS CERTIFICATION PROGRAM Election Calendar For a City's General Election on May 9, 2009 This calendar indicates the dates for actions necessary in a general election of city officers to be held on May 9, 2009. It includes all major actions for which the Election Code prescribes a specific date or deadline for performance, but it does not include all actions (e.g., preparation of ballot boxes and other election equipment and of sets of precinct election forms) for which the beginning date for performance can vary from one city to another depending on local factors. Each city secretary should use the chart in M §9.02 of the Texas Municipal Election Law Manual in conjunction with this calendar to fill in those dates on the city secretary's personal election calendar created in accordance with local conditions [see M §9.03]. The city secretary's personal calendar should also reflect dates that the city secretary prefers in place of the discretionary dates recommended in this calendar. Column 5 indicates the time interval between the date of the action and election day. For example, the notation "53`d" in the entry for March 17 means that the last day for a candidate to withdraw is the 53`d day before election day; the notation "+5" in the entry for May 14 means that the last day for receiving a ballot from outside the United States is the 5th 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 Column Date Action Whom Taken Ref. § 5 Jan 5 Obtain a supply of the following forms: City Secretary 7.11 *124th candidate's application for place on et seq. ballot; appointment of campaign trea- 18.10 surer (candidate and specific-purpose committee); report of contributions and expenditures (candidate-officeholder and specific-purpose committee); appli- cation for mail ballot, and a set of administrative forms if ordered from a supply house. (Set up schedule for ordering precinct sets and other forms if they are to be ordered later.) *An asterisk in Column 5 indicates the time stated is not required by statute. i ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Jan 5-30 Review recommendation for following City Secretary 9.02 *124th steps listed in M §9.02 for possible and City Council 20.06 thru needed or desired action and 14.03 *99th submission for preclearance under federal Voting Rights Act: 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); also, any other action already taken by council for which preclearance is required but not yet submitted, including new single-member districts. Jan 15 Last day for timely filing of semi-annual City Secretary 18.05 Jan 15 report of contributions and expendi- tures. Jan 26 - Recommended period for CALLING Mayor 111 10.03 *103`d Feb 10 ELECTION AND POSTING NOTICE of 10.12 to ELECTION on bulletin board. *88tn Jan 26 - Recommended period to submit City Secretary 20.06 *103`d Feb 13 requests for PRECLEARANCE for any to required matters. *85th Feb 7 FIRST DAY FOR FILING APPLICATION City Secretary 11 .05 92nd for place on ballot. 30th day before filing (975t) deadline is Sat, Feb 7. (See Notes below.) Feb 7 FIRST DAY FOR FILING DECLARATION City Secretary 11.10 92nd OF WRITE-IN CANDIDACY. (915t) NOTES: (1) Since a person may not file earlier than the 30th day before the deadline, and the deadline for filing is extended to the 61 St day (because the 62nd day is Sunday), the 91 St day rather than the 92"d day becomes the first day for both of these actions. (2) The City Secretary's Office is not required to be open on Sat or Sun for either of these activities. *An asterisk in Column 5 indicates the time stated is not required by statute. I I ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Feb 10 Recommended LAST DAY FOR ORDER City Council 3.07 *88th DESIGNATING ELECTION PRECINCTS AND POLLING PLACES. (Preclearance may be needed.) Feb 23 Recommended beginning date for City Secretary 4.08 *75th preliminary work on appointment of election judges. Mar 3 If a SPECIAL ELECTION to fill a City Secretary 13.06 67th vacancy is held in conjunction with the general election, and the SPECIAL ELECTION was called before the 70th day before the election, this is the LAST DAY FOR FILING AN APPLICATION for a place on the ballot in the SPECIAL ELECTION. Mar 6 Recommended last day to POST 72 City Secretary 8.06 *64th HOUR NOTICE OF DRAWING for order of names on ballot. Mar 6 Remove candidate's name from ballot if City Secretary 11.25 64t' the candidate dies on or before Mar 6. (6.7d) This date occurs on the 63rd day rather than the 64th day because the deadline for filing is extended to the 61 St day. Mar 9 STATUTORY LAST DAY FOR Mayor [11 10.03 62nd ORDERING ELECTION.121 62"d day is on (6r) Sun, Mar 8. This action is extended to Mar 9 (61st day). Mar 9 LAST DAY FOR FILING APPLICATION City Secretary 11.05 62' FOR PLACE ON BALLOT (must be 11.06 (615f) received by 5 p.m.). City secretary's office should stay open until 5 p.m. 62"d day is on Sun, Mar 8. This action is extended to Mar 9 (61 st day). [In a city office having a 4-year term, if no candidate files,this deadline is extended to 5:00 p.m., Mar 13 (57th day).] Mar 9 If Mar 3 is the deadline for filing for a City Secretary 13.06(e) 62nd place on the ballot in a special election, (615t) this is the deadline for write-in candidate declaration for the special election. 5' day after ballot application deadline is Sun, Mar 8. This date is extended to Mar 9. *An asterisk in Column 5 indicates the time stated is not required by statute. I11 ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Mar 10 LAST DAY TO DELIVER NOTICE TO City Council 10.16 60th THE COUNTY ELECTION OFFICIAL of (City Secretary) each county in which the election will be held. Mar 10 FIRST DAY TO ACCEPT APPLICA- City Secretary 16.51 60tn TIONS FOR VOTING BY MAIL BALLOT. et seq. 17.02 17.03 Mar 10 First day of the period Texas Ethics City Secretary/ 18.01 60th Commission will defer investigation until Texas Ethics after election (or runoff) if an allegation Commission is filed. Mar Recommended period to CONDUCT City Secretary 8.06 *59th 11-13 DRAWING FOR ORDER OF NAMES ON thru BALLOT. Prepare ballot format and *57th send it to printer. Mar 13 Extended deadline to file for a place on City Secretary 11 .05 57' the ballot in a city office having a 4- year term if no one has filed by 5 p.m. on March 9 (must be received by 5 p.m.►. Mar 16 LAST DAY FOR A WRITE-IN City Secretary 11.10 56th CANDIDATE TO DECLARE CANDIDACY (54th) by 5 p.m. City secretary's office should stay open until 5 p.m. (The 5th day after the filing deadline is Sat, Mar 14. The date is moved to Mon, Mar 16.) Mar Recommended period for APPOINTING City Council 111 4.03 *54tn 16-27 ELECTION JUDGES. [21 (Schedule for 4.04 thru first council meeting after period if no 4.05 *43`d meeting during period.) See M §10.15 on giving notice to election judges. Mar 17 LAST DAY for candidate to withdraw City Secretary 8.05 53`d (withdrawal request must be received 11 .22 by 5 p.m.). LAST DAY that a 11.23 declaration of ineligibility causes 11.24 omission of candidate's name from ballot. City secretary's office should stay open until 5 p.m. Mar 19 RECOMMENDED DATE TO PRINT City Secretary 8.16 *51st BALLOTS which have been prepared earlier. *An asterisk in Column 5 indicates the time stated is not required by statute. iV ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Mar 20 Beginning date of period for mandatory City Secretary 2.15 50th office hours. Mar 25 FIRST DAY TO MAIL EARLY BALLOTS, City Secretary 16.57 45th IF A VA/LABLE. 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)1. Apr 1 Last day to mail balloting materials for City Secretary 16.57 38th early voting by mail, to persons who applied 8 days or more before the 45th day. Apr 3 Last day to order a special election to City Council 13.06(a) 36tn fill a vacancy so that the filing deadline is Apr 8. Apr 8 If a SPECIAL ELECTION to fill a City Secretary 13.06 31st vacancy is held in conjunction with the general election, under most circumstances (election ordered after 70t'' day and not later than 36t' day), this is the LAST DAY FOR FILING AN APPLICATION for a place on the ballot in the SPECIAL ELECTION. Apr 9 Due date for filing first report of City Secretary 18.06 30th campaign contributions and expenditures by opposed candidates and specific-purpose committees supporting or opposing opposed candidates by 5 p.m. or midnight if filed electronically. City secretary's office should stay open until 5 p.m. Apr 9 Last day to order a SPECIAL ELECTION Mayor ill 13.04(f) 30t' to fill a vacancy except under special circumstances. Apr 9 Last day for submitting voter Registrar 6.23(g) 30th registration application in time to vote 6.25(b) at the election or for requesting transfer of registration in time to vote in new precinct not in the same county and territory. Apr 9 Recommended last day to notify Mayor 10.15 *30th presiding judges of duty to hold election. *An asterisk in Column 5 indicates the time stated is not required by statute. V ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Apr 9 Recommended last day to request voter City Secretary 6.32 *30th registrar to prepare lists of registered 6.35 voters and furnish statement of 7.42 residence forms to be used in conducting the election. Apr 9- PERIOD FOR PUBLISHING NOTICE OF Mayor "1 10.12 30th Apr 29 ELECTION. 20.04 thru 10th Apr 10 Minimum 10th day to post continuous City Secretary 16.72 29th notice if signature verification committee meets Apr 20. Apr 13 If a SPECIAL ELECTION to fill a City Secretary 13.06 26th vacancy is held in conjunction with the general election, this is the last day (by 5 p.m.) for a write-in candidate to declare candidacy for SPECIAL ELECTION, if Apr 8 was filing deadline. City secretary's office should stay open until 5 p.m. Apr 17 Recommended last day to request City Secretary 9.45 *22nd waiver of partial manual recount of electronically counted ballots. Apr 17- Possible period for posting notice City Secretary 16.22(k) 22nd 30 amending notice of branch early voting thru 9' polling places. Apr 18 LAST DAY for POSTING NOTICE OF City Secretary"' 10.12(c) 21st (Apr 17 ELECTION on bulletin board for posting Recom- notices of city council meetings. The mended) 215t day is on Sat. Technically, the notice can be delayed until Monday, April 20, but it is better practice to post no later than Fri, Apr 17, which is the 22" day before the election. Apr 19 First day a signature verification City Secretary 16.72 20th committee may begin work. Apr 19 First day jail authority can deliver ballots City Secretary 16.51(a) 20th in person. *An asterisk in Column 5 indicates the time stated is not required by statute. Vi ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 Apr 20 Last day for unregistered applicant to City Secretary 17.02(a) 20th submit a federal postcard application. & (d) (19th) (The 20th day before the election is Sun, Apr 19. The deadline is extended so that if the application is placed in the mail by Mon, Apr 20, it is timely.) Apr 22 Last day to post continuous notice of City Secretary 16.22(k) 17th schedule for branch early voting polling places. Apr 24 Last day to receive application from City Secretary 16.51(c) 15' voter in person for a ballot to be voted by mail (by close of business). This is the last business day before the beginning of early voting by personal appearance. Apr 24 STATUTORY DEADLINE FOR NOTI- Mayor 10.15(a) 15th FYING JUDGES OF DUTY TO HOLD THE ELECTION. Apr 24 Last day to challenge write-in candidate City Secretary 1 1 .10(i) 15th for compliance. Apr 25 Last day candidate may withdraw and City Secretary 11.22 14th have name removed from ballot if the filing deadline was later than the 61st day before election day. This deadline applies to SPECIAL ELECTIONS and is not moved from Sat. Apr 27 FIRST DAY FOR EARLY VOTING BY City Secretary 16.21 12t' PERSONAL APPEARANCE. If voting 16.22(i) will be conducted on Sat or Sun, May 2 or 3, notice of schedule must be posted at least 72 hours before first hour of the weekend voting. Apr 29 LAST DAY FOR PUBLICATION OF Mayor 111 10.12 10th NOTICE OF ELECTION. Apr 30 First day for new illness or disability Voter 17.16 9th allowing late application for late (emergency) early voting. May 1 Due date for filing second report of City Secretary 18.06(c) 8th campaign contributions and 18.08(a) expenditures by 5 p.m. or midnight if & (c) filed electronically. *An asterisk in Column 5 indicates the time stated is not required by statute. Vli ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 May 1 Last day to receive application by mail City Secretary 16.51(b) 7th for a ballot to be voted by mail, by 12 16.55(b) (8`h) noon or close of business, whichever is later. 7h day is on a Sat. Move date to Fri, May 1 (8`h day) (exception to general rule). May 3 Last day for publication of notice of first City Secretary 7.40(d) 6th test of automatic tabulating equipment to be used at a polling place if the first test is on May 6. (48 hours before date of test.) May 4 First day for death in family to qualify City Secretary 17.31 5th for late (emergency) early voting. May 4 Last day for publication of notice of first City Secretary 7.40(b) & 5th test of automatic tabulating equipment (d) to be used at a central counting station if the first test is on May 7. (48 hours before date of test.) May 5 LAST DAY OF REGULAR EARLY City Secretary 16.21(c) 4th VOTING BY PERSONAL APPEARANCE. May As soon as early voting is over, and City Secretary 16.74(a) 4th thru 5-9 until 7:00 p.m. May 9, early voting close of ballots may be delivered to the early polls voting ballot board if notice requirements have been followed. May 6 Last day to receive an application to City Secretary 16.59(a) 3rd cancel mail ballot. May 6 Last day for conducting first test of City Secretary 7.40(c) & 3`d automatic tabulating equipment to be (d) used at a polling place (at least 48 hours before used for counting 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 date of test. May Period to apply for late (emergency) City Secretary 17.33 3`d 6-8 early voting because of death in family thru 1st May 4 or later. *An asterisk in Column 5 indicates the time stated is not required by statute. VIII ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 May Prepare list of registered voters for early City Secretary 16.76 *3rd 6-8 voting ballot board if more than one thru 1 St early voting polling place. May Period to apply for late (emergency) City Secretary 17.17 3rd thru 6-9 early voting because of illness or Election disability originating on or after Apr 30. Day, 5 p.m. May 7 Last day for first test of automatic Presiding Judge 7.40(b) 2nd tabulating equipment to be used at a central counting station. Notice must be published at least 48 hours before date of test. May 8 Last day to deliver precinct early voting City Secretary 7.47 1st lists to presiding judges and 16.83(j) recommended date for delivery of supplies to presiding election judges. May 8 Recommended date for delivery of City Secretary 7.48 *1st equipment to polling places (statutory deadline is 6 a.m. on election day). May 8 RECOMMENDED DAY TO POST City Secretary 9.42 *1st NOTICE OF COUNCIL MEETING to canvass the returns if canvass will be on 3rd day after election. Notice must be posted at least 72 hours before time of meeting. May 8 Last day to submit an application (by City Secretary 17.33(b) 1 St close of business) for and vote a ballot by personal appearance due to death in immediate family that occurred May 4 or later. May 9 ELECTION DAY. Polls are open 7 a.m. City Secretary 17.41 E Day to 7 p.m. Voting by sick or disabled voters at main early voting place, 7 a.m. to 7 p.m., where voting machines are used at precinct polling place. May 9 7 a.m. to 7 p.m. early voting clerk's City Secretary 9.23 E Day office must remain open for early voting activities. *An asterisk in Column 5 indicates the time stated is not required by statute. ix ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 May 9 5 p.m. deadline for late applications for City Secretary 17.16 E Day ballots from voters who became ill or 17.17 disabled Apr 30 or later. May 9 Deliver early voting ballots, etc., to City Secretary 16.73(a) E Day early voting ballot board. Second key to ballot box is delivered by chief of police or marshal. May 9 7 pm deadline for receiving ballots from City Secretary 17.17 E Day voters who became ill or disabled Apr 30 or later. May 9 7pm deadline for receiving early voting City Secretary 9.23(b) E Day mail ballots. After regular mail delivery, 16.58(a) check mail box for additional early voting mail ballots. May 9 Receive precinct records, voted ballots, City Secretary 9.33(d) E Day etc. (Chief of police or marshal Mayor 9.34 receives keys to ballot boxes containing voted ballots.) May 9 UNOFFICIAL TABULATION OF City Secretary 9.35 E Day RESULTS. May 11 First day for public access to roster for City Secretary 16.56(g) +2 mailed early voting ballot materials. Last day to deliver provisional ballots May 1 1 to Voter Registrar. City Secretary 9.41 +2 May 12 PROVIDE OFFICIAL OATH AND City Secretary 12.32(d) * +3 STATEMENT OF ELECTED OFFICIALS to candidates who appear to have won, or may win. May Period during which early voting ballot Early Voting 16.74(e) +3 thru 12-14 board may meet to count ballots Ballot Board +5 received from outside the 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. X ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 May PERIOD FOR OFFICIAL CANVASS. City Council/ 9.42 +3 thru 12-20 Mayor sets exact day and hour. City City Secretary 9.44 + 11 secretary records results 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 ballot board has completed the count of provisional ballots.] May Completion before canvass of report of City Secretary 16.87 +3 thru 12-20 early votes cast for each candidate or +1 1 measure, by election precinct. May AFTER CANVASS, ISSUE CERTIFICATE Mayor 12.23 +3 thru 12-20 OF ELECTION. +11 May 12- Partial manual count of electronically City Secretary 9.45 +3 thru Jun 1 counted ballots, if waiver not obtained +21 from secretary of state, must begin not (+23) later than 72 hours after polls close and be completed by the 21st day. +21 st day is Sat. Move the date to Mon, Jun 1 (+23rd day). May 14 Last day for receiving a ballot from City Secretary 16.58(b) +5 outside the U.S. May 15 Early voting ballot board meets to count Early Voting 16.74(e) +6 ballots received from outside the United Ballot Board States, if the early voting clerk did not certify that all ballots mailed from outside the United States had been received earlier. (Provisional ballots may be processed at this time if they have been received.) May 15 Type A elected officials may qualify and Candidate with 12.34 +6 assume duties of office. [LGC §22.0061 City Secretary The statute states 5th day after election, excluding Sundays. The resulting day is the 6th day after. Officials may not take office until the canvass is complete unless the election was cancelled. *An asterisk in Column 5 indicates the time stated is not required by statute. xi ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 May ORDERING OF RUNOFF ELECTION, if City Council 14.04 +8 thru 17-26 necessary, not later than 5th day after or + 16 canvass. If the 5th day is Sat, Sun, or Mayor ill (-/- 17) Memorial Day (May 25), the deadline is extended to the next business day (May 26). May 18 Last day for early voting ballot board to Early Voting 9.41 +7 verify and count provisional ballots. (The Ballot Board 16.77 (+9) 7th day after the election is Sat, May 16. The date is moved to Mon, May 18.) The secretary of state recommends counting provisional ballots on the 6th day after the election, Fri,May 15, if possible. May 19 Last day for presiding judge of EVBB to Presiding Judge 16.78' +10 mail notices of rejected mail ballots to EVBB voters. May 22 - Period during which notice of disposition Presiding 16.77 By 10th Jun 1 of provisional ballots must be mailed to Judge of day after voters. If 10'day is Sat or Sun, last day is EVBB canvass Mon, Jun 1. Jun 1 Last day for mailing results of manual City Secretary 9.45 +21 count to secretary of state, if no waiver is (+231 obtained.+21st day is Sat. Move to Mon, Jun 1 (+23rd day). Jun 1- POSSIBLE PERIOD FOR RUNOFF City Secretary/ 14.03 20th-45th July 6 ELECTION,depending on date of official City Council day afte canvass, unless a charter provides for a canvass later date. The 45th day after the last possible day for canvassing is Sat, July 4. Move to Mon, July 6. (July 3 is designated as a national holiday.) Jun 8 Last day to transmit election results by Mayor 9.44 +30 city precinct in electronic form to (Presiding Officer secretary of state of the Canvassing Committee) Jun 18 LAST DAY OF MANDATORY OFFICE City Secretary 2.15 +40 HOURS. 'Section 16.78 is a new section that will be included in the 2008 supplement of the Texas Municipal Election Law Manual by Analeslie Muncy. *An asterisk in Column 5 indicates the time stated is not required by statute. xii ELECTION CALENDAR FOR MAY 9, 2009, Continued By or With Manual Column Date Action Whom Taken Ref. § 5 July 9 First day for transfer of voted ballots City Secretary 9.50 +61 from the locked ballot box to another secure container July 15 Last day for timely filing of semiannual City Secretary 18.05 July 15 report of contributions and expenditures. Mar 9, Last day of preservation period for +22 2011 ballots and other precinct election City Secretary 9.50(g) months records of main election. 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. 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; for a 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. Xiii 74( Wylie City Council CITY of WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: C Department: City Secretary (City Secretary's Use Only) Prepared By: Carole Ehrlich Account Code: 100-5113-56070 Date Prepared: February 5, 2009 Budgeted Amount: $8,900.00 CCEA Contract/Cost Exhibits: Estimates Subject Consider, and act upon, a Joint Election Contract between the City of Wylie and Wylie Independent School District (WISD) to be administered by the Collin County Elections Administrator for the May 9, 2009 Wylie General Election. Recommendation Motion to approve a Joint Election Contract between the City of Wylie and Wylie Independent School District; and a Joint Election Agreement to be administered by the Collin County Elections Administrator for the May 9, 2009 Wylie General Election. Discussion By the terms of this contract, the City of Wylie and the Wylie Independent School District do hereby agree, pursuant to the provisions of the Texas Election Code, to hold a joint election for the General Election to be held on Saturday May 9, 2009. All entities will contract with the Collin County Elections Administrator to perform various duties and responsibilities on behalf of both entities. This contract, once executed will formalize the Joint Election for May 9, 2009 between the entities and approve the equally shared cost for the General Election. Under the terms of the contract, it is noted that if one entity cancels their election, a charge of$75.00 will be accessed and the other entity will assume the full cost for the election. Article 2, Section 1 (c) of the Home Rule Charter allows the Council to cooperate with the government of any County for any lawful purpose for the advancement of the interests of its inhabitants. HB 945 passed in the last legislative session requires Independent School Districts that are located wholly or partly within the boundaries of a city and/or hospital district to hold their elections on the same date jointly with the city or hospital district. CCEA will hold the election for residents residing in the City of Wylie in Collin, Rockwall and Dallas counties. Approved By Initial Date Department Director CE 02-05-09 City Manager 46/01 Page 1 of 1 May 9, 2009 Joint General Election Contract for Election Services City of Wylie/Wylie ISD May 9, 2009 Joint General Election Table of Contents I Duties and Services of Contracting Officer II Duties and Services of City and School District III .Cost of Election IV .General Provisions Exhibits Exhibit A Early Voting Schedule and Locations Exhibit B Election Day Polling Locations Exhibit C .Cost of Services May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 2 THE STATE OF TEXAS CONTRACT FOR COUNTY OF COLLIN § CITY- SCHOOL WYLIE ELECTION SERVICES BY THE TERMS OF THIS CONTRACT made and entered into by and between the CITY OF WYLIE, hereinafter referred to as the "CITY," and the BOARD OF TRUSTEES OF THE WYLIE INDEPENDENT SCHOOL DISTRICT, hereinafter referred to as the"SCHOOL DISTRICT," and SHARON ROWE, Elections Administrator of Collin County, Texas, hereinafter referred to as "Contracting Officer," pursuant to the authority in Subchapter D, Section 31.092, of Chapter 31, of the Texas Election Code, agree to the following particulars in regard to coordination, supervision and running of the City and School District's May 9, 2009 Joint General Election and a City Runoff Election, if necessary, on June 13, 2009. An additional cost estimate, early voting calendar, and Election Day polling place schedule will be prepared should a Runoff Election be necessary. THIS AGREEMENT is entered into in consideration of the mutual covenants and promises hereinafter set out. IT IS AGREED AS FOLLOWS: I. DUTIES AND SERVICES OF CONTRACTING OFFICER. The Contracting Officer shall be responsible for performing the following duties and shall furnish the following services and equipment: A. The Contracting Officer shall arrange for appointment, notification (including writ of election), training and compensation of all presiding judges, alternate judges, the judge of the Central Counting Station and judge of the Early Voting Balloting Board. a. The Contracting Officer shall be responsible for notification of each Election Day and Early Voting presiding judge and alternate judge of his or her appointment. The recommendations of the City and the School District will be the accepted guidelines for the number of clerks secured to work in each polling place. The presiding election judge of each polling place, however, will use his/her discretion to determine when additional manpower is needed during peak voting hours. The Contracting Officer May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 3 will determine the number of clerks to work in the Central Counting Station and the number of clerks to work on the balloting board. Election judges shall be secured by the Contracting Officer with the approval of the City and the School District. b. Election judges shall attend the Contracting Officer's school of instruction(Elections Seminar)to be held Wednesday, May 6, 2009, at the Collin County 380 Courts Bldg., Central Jury Room, 1800 N. Graves St., McKinney, TX at 2:00 PM. c. Election judges shall be responsible for picking up from and returning election supplies to the county election warehouse located at 2010 Redbud Blvd., Suite 102, McKinney. Compensation for this pickup and delivery of supplies will be $25.00. d. The Contracting Officer shall compensate each election judge and worker. Each judge shall receive $12.00 per hour for services rendered. Each alternate judge and clerk shall receive $10.00 per hour for services rendered. Overtime will be paid to each person working over 40 hours per week. B. The Contracting Officer shall procure, prepare, and distribute voting machines, election kits and election supplies. a. The Contracting Officer shall secure election kits which include the legal documentation required to hold an election and all supplies including locks, pens, magic markers, etc. b. The Contracting Officer shall secure all tables, chairs, and legal documentation required to run the central counting station. c. The Contracting Officer shall provide all lists of registered voters required for use on Election Day and for the early voting period required by law. The Election Day list of registered voters shall be arranged in May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 4 alphabetical order by polling place, in lieu of alphabetic by each precinct in each polling place. d. The Contracting Officer shall procure and arrange for the distribution of all election equipment and supplies required to hold an election. 1. Equipment includes the rental of voting machines, ADA compliance headphones and keypads (1 per site), transfer cases, voting signs and tote boxes. 2. Supplies include smart cards, sample ballots, early voting mail ballots, pens, tape, markers, etc. C. The Contracting Officer, Sharon Rowe, shall be appointed the Chief Early Voting Clerk by the City and the School District. a. The Contracting Officer shall supervise and conduct Early Voting by mail and in person and shall secure personnel to serve as Early Voting Deputies. b. Early Voting by personal appearance for the City and School District's May 9, 2009, Joint General Election shall be conducted during the time period and at the locations listed in Exhibit"A", attached and incorporated by reference into this contract. c. All applications for an Early Voting mail ballot shall be received and processed by the Collin County Elections Administration Office, 2010 Redbud Blvd., Suite 102, McKinney, Texas 75069. 1. Application for mail ballots erroneously mailed to the City or School District shall immediately be faxed to the Contracting Officer for timely processing. The original application shall then be forwarded to the Contracting Officer for proper retention. May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 5 2. All Federal Post Card Applicants (FPCA) will be sent a mail ballot. No postage is required. d. All Early Voting ballots (those cast by mail and those cast by personal appearance) shall be prepared for count by the Early Voting Ballot Board in accordance with Section 87.000 of the Texas Election Code. The presiding judge of this Board shall be appointed by the Contracting Officer. D. The Contracting Officer shall arrange for the use of all Election Day polling places. The City and School District shall assume the responsibility of remitting the cost of all employee services required to provide access, provide security or provide custodial services for the polling locations. The Election Day polling locations are listed in Exhibit"B", attached and incorporated by reference into this contract. E. The Contracting Officer shall be responsible for establishing and operating the Central Counting Station to receive and tabulate the voted ballots in accordance with Section 127.001 of the Election Code and of this agreement. Counting Station Manager and Central Count Judge shall be Sharon Rowe. The Tabulation Supervisor shall be Patty Seals. a. The tabulation supervisor shall prepare, test and run the county's tabulation system in accordance with statutory requirements and county policies, under the auspices of the Contracting Officer. b. The Public Logic and Accuracy Test of the electronic voting system shall be conducted. c. Election night reports will be available to the City and School District at the Central Counting Station on election night. Provisional ballots will be tabulated after election night in accordance with law. d. The Contracting Officer shall prepare the unofficial canvass report after all precincts have been counted, and will provide a copy of the unofficial canvass to the City and School District as soon as possible after all returns have been tallied. May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 6 e. The Contracting Officer shall be appointed the custodian of the voted ballots and shall retain all election material for a period of 22 months. 1. Pending no litigation and as prescribed by law, the voted ballots shall be shredded 22 months after the election. 2. The City and School District can obtain the list of registered voters from the Elections Administration Office after this retention period. Pending no litigation and if the City or School District does not request the lists, the Contracting Officer shall destroy them. f. The Contracting Officer shall conduct a manual count as prescribed by Section 127.201 of the Texas Election Code and submit a written report to the City and School District in a timely manner. The Secretary of State may waive this requirement. If applicable, a written report shall be submitted to the Secretary of State as required by Section 127.201(E) of the aforementioned code. II. DUTIES AND SERVICES OF THE CITY AND SCHOOL DISTRICT. The City and School District shall assume the following responsibilities: A. The City and School District shall prepare the election orders, resolutions, notices,justice department submissions, official canvass and other pertinent documents for adoption by the appropriate office or body. The City and School District assumes the responsibility of posting all notices and likewise promoting the schedules for Early Voting and Election Day. B. The City and School District shall provide the Contracting Officer with an updated map and street index of their jurisdiction in an electronic or printed format as soon as possible but no later than Friday, March 20, 2009. C. The City and School District shall procure and provide the Contracting Officer with the ballot layout and Spanish interpretation in an electronic format. May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 7 a. The City and School District shall deliver to the Contracting Officer as soon as possible,but no later than Tuesday, March 10, 2009, the official wording for the City and School District's May 9, 2009, Joint General Election. b. The City and School District shall approve the "blue line" ballot format prior to the final printing. D. The City and School District shall post the publication of election notice by the proper methods with the proper media. E. The City and School District shall prepare and submit to the U. S. Department of Justice under the Federal Voting Rights Act of 1965, any required submissions on voting changes. F. The City and School District shall compensate the Contracting Officer for any additional verified cost incurred in the process of running this election or for a manual count this election may require, consistent with charges and hourly rates shown on Exhibit"C" for required services. G. The City and School District shall pay the Contracting Officer 90% of the estimated cost to run the said election prior to Friday, March 27, 2009. The Contracting Officer shall place the funds in a "contract fund" as prescribed by Section 31.100 of the Texas Election Code. The Deposit should be delivered within the mandatory time frame to: Collin County Treasury Attn: Pam Dugger 200 S. McDonald, Suite 310 McKinney,Texas 75069 H. The City and School District shall pay the cost of conducting said election, less partial payment, including the 10% administrative fee, pursuant to the Texas Election Code, Section 31.100, within 30 days from the date of final billing. May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 8 III. COST OF SERVICES. See Exhibit"C." IV. GENERAL PROVISIONS. A. Nothing contained in this contract shall authorize or permit a change in the officer with whom or the place at which any document or record relating to the City and School District's May 9, 2009, Joint General Election is to be filed or the place at which any function is to be carried out, or any nontransferable functions specified under Section 31.096 of the Texas Election Code. B. Upon request, the Contracting Officer will provide copies of all invoices and other charges received in the process of running said election for the City and School District. C. If the City and/or School District cancel their election pursuant to Section 2.053 of the Texas Election Code, the Contracting Officer shall be paid a contract preparation fee of$75. An entity canceling an election will not be liable for any further costs incurred by the Contracting Officer in conducting the May 9, 2009, Joint General Election. All actual shared cost incurred in the conduct of the election will be divided by the actual number of entities contracting with the Contracting Officer and holding a May 9, 2009, Joint General Election. D. The Contracting Officer shall file copies of this contract with the County Judge and the County Auditor of Collin County, Texas. May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 9 WITNESS BY MY HAND THIS THE DAY OF 2009. Sharon Rowe Elections Administrator Collin County, Texas WITNESS BY MY HAND THIS THE DAY OF 2009. By: Attest: Eric Hogue, Mayor Carole Ehrlich, City Secretary City of Wylie City of Wylie WITNESS BY MY HAND THIS THE DAY OF 2009. By: Attest: Brian Miller, Asst. Superintendent Joyce Wood, Secretary Wylie Independent School District Wylie Independent School District May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page I 0 Exhibit"A" MAY 9, 2009, JOINT GENERAL ELECTION City of Wylie & Wylie ISD Early Voting Locations and Hours Polling Place Address City Collin County Election Office 2010 Redbud Blvd., #102 McKinney (Main Early Voting Location) Wylie Municipal Complex 2000 N. Hwy. 78 Wylie Wylie Education Service Center 951 S. Ballard Wylie Sunday Monday Tuesday Wednesday Thursday Friday Saturday Apr 26 April 27 April 28 April 29 April 30 May 1 May 2 8am—5pm 8am—5pm 8am—5pm 8am- 7pm 8am- 5pm 8am- 5pm May 3 May 4 May 5 May 6 May 7 May 8 May 9 7am—7pm 7am—7pm 7am—7pm Election Day TEMPORARY BRANCH EARLY VOTING LOCATIONS: May 4, 2009 7:00 AM to 7:00 PM Davis Intermediate, 950 Park Blvd., Wylie Draper Intermediate, 103 Hensley Lane, Wylie Harrison Intermediate, 1001 S. Ballard St., Wylie May 5, 2009 7:00 AM to 7:00 PM Akin Elementary, 1100 Springwood, Wylie Birmingham Elementary, 700 W. Brown St., Wylie Cox Elementary, 7009 Woodbridge Pkwy., Sachse Dodd Elementary School, 1500 Park Blvd., Wylie Groves Elementary, 1100 McCreary Rd., Wylie Hartman Elementary, 510 S. Birmingham St., Wylie Rita Smith Elementary, 2221 FM 1378, Wylie Tibbals Elementary, 621 Waters Edge Way, Murphy Whitt Elementary, 7520 Woodcreek Way, Sachse May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 11 Exhibit"B" MAY 9, 2009 JOINT GENERAL ELECTION Election Day Polling Locations — City of Wylie & WISD Precincts Location Address City 25, 144, 153, 159 Southfork Mobile home Park 216 Southfork Blvd. Wylie 27, 33, 41, 56, 83, 133, Wylie Bible Church 109 W. Jefferson Wylie lA (Rockwall County) 2601 (Dallas County) May 9,2009 Joint General Election—City of Wylie and WISD 02/03/09—Page 12 ESTIMATED CHARGES FOR THE CITY OF WYLIE May 9,2009 Exhibit"C" SUPPLY COST Number of Early Voting Locations 1 Number of Election Day Locations 2 Units Cost WCTY Units Cost WCTY/WISD Sample Ballots $0.0870 each 350 $30.45 550 $47.85 Early Voting Mail Ballots $1.20 each 20 $24.00 40 $48.00 Precinct Ballot Setup $10.00 each 1 $10.00 1 $10.00 Precinct Ballots $0.1870 each 300 $56.10 300 $56.10 Early voting and election day kits $25.00 each 0 $0.00 3 $75.00 Central Counting kit and supplies $50.00 each 0 $0.00 1 $50.00 County Precinct Maps $12.00 each 0 $0.00 3 $36.00 Printer Labels for EV $18.60 each 0 $0.00 5 $93.00 Total $120.55 $415.95 Number of Entities Sharing Costs 1 2 SubTotal $120.55 $207.98 Grand Total $328.53 EQUIPMENT RENTAL COST Number of Early Voting Locations 1 Number of Election Day Locations 2 Units Cost WCTY Units Cost WCTY/WISD Voting Machines $200.00 each 0 $0.00 15 $3,000.00 Machine Drayage $30.00 each 0 $0.00 16 $480.00 L&A Equipment Testing $22.00 each 0 $0.00 16 $352.00 Transfer Cases $5.00 each 0 $0.00 2 $10.00 Metal Signs $1.00 each 0 $0.00 6 $6.00 Wood Signs $2.00 each 0 $0.00 3 $6.00 Large Early Voting Signs $5.00 each 0 $0.00 1 $5.00 Early Voting Cabinet $50.00 each 0 $0.00 1 $50.00 Tote Box $1.00 each 0 $0.00 2 $2.00 Early Voting Computer $300.00 each 0 $0.00 1 $300.00 Total $0.00 $4,211.00 Number of Entities Sharing Costs 1 2 SubTotal $0.00 $2,105.50 Grand Total $2,105.50 EARLY VOTING Number of Early Voting Locations 1 Workers each location 4 Units Cost WCTY Units Cost WCTYIWISD EV Ballot Board Fluctuates 1 $75.00 0 $0.00 Mailed Ballot Kits $1.00 each 0 $0.00 40 $40.00 Postage for Ballots $0.58 each 0 $0.00 15 $8.70 Assemble EV Location $50.00 each 0 $0.00 1 $50.00 Total Judge Hours $12.00 hour 0 $0.00 70 $840.00 Overtime Judge Hours $18.00 hour 0 $0.00 18 $324.00 Total Alt.Judge&Clerk Hours $10.00 hour 0 $0.00 210 $2,100.00 Overtime Alt.Judge&Clerk Hours $15.00 hour 0 $0.00 45 $675.00 Pickup&Delivery of Supplies $25.00 each 0 $0.00 1 $25.00 Total $75.00 $4,062.70 Number of Entities Sharing Costs 1 2 SubTotal $75.00 $2,031.35 Grand Total $2,106.35 ELECTION DAY Number of Election Day Locations 2 Workers each location 4 Units Cost WCTY Units Cost WCTY/WISD Total Judge Hours $12.00 each 0 $0.00 28 $336.00 Total Alt.Judge&Clerk Hours $10.00 each 0 $0.00 84 $840.00 Election Day Technical Support $100.00 each 0 $0.00 2 $200.00 Pickup&Delivery of Supplies $25.00 each 0 $0.00 2 $50.00 Total $0.00 $1,426.00 Number of Entities Sharing Costs 1 2 SubTotal $0.00 $713.00 Grand Total $713.00 ADMINISTRATIVE EXPENSES Number of Early Voting Locations 1 Number of Election Day Locations 2 Units Cost WCTY Units Cost WCTYIWISD Manual Recount Deposit $60.00 each 1 $60.00 0 $0.00 Process Poliworker Checks $1.50 each 0 $0.00 10 $15.00 Process Election Judge Notices $1.50 each 0 $0.00 6 $9.00 Total $60.00 $24.00 Number of Entities Sharing Costs 1 2 SubTotal $60.00 $12.00 Grand Total $72.00 TABULATION Tabulation Network $4,000.00 Programming $2,050.00 Notice of Inspection/Tabulation Test $650.00 Total $6,700.00 Number of Entities 30 Total Per Entity $223.33 CENTRALIZED COSTS Cost for Central Count Workers $2,250.00 FICA on Election Workers $4,000.00 Assemble EV Location $50.00 Early Voting Machines in McKinney(8) $1,600.00 L&A Testing of Equipment(8) $176.00 Early Voting Computer in McKinney $300.00 Early Voting Personnel in McKinney $3,500.00 Printer Labels for Early Voting in McKinney $85.00 Ballot Style Setup Fee& Delivery $230.00 County Overtime and Temporaries $25,000.00 FICA& Retirement for County Employees $3,000.00 Total $40,191.00 Number of Entities 21 Total Per Entity $1,913.86 Total for Tabulation &Centralized Costs $2,137.19 SUMMARY OF COSTS FOR CITY OF WYLIE SUPPLY COST $328.53 EQUIPMENT RENTAL COST $2,105.50 EARLY VOTING $2,106.35 ELECTION DAY $713.00 ADMINISTRATIVE EXPENSES $72.00 TABULATION/CENTRALIZED COSTS $2,317.19 Total $7,642.57 10%Administrative Fee $764.26 Total $8,406.83 90% Deposit Due County by 3/27/09 $7,566.14 71 Wylie City Council CITY OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: D Department: Police Department (City Secretary's Use Only) Prepared By: Chief John Duscio Account Code: Date Prepared: January 29, 2009 Budgeted Amount: Exhibits: 2 Subject Consider, and act upon, Ordinance No. 2009-06 amending Chapter 110, Article III of the City of Wylie Code of Ordinances for the sole purpose of relocating Section 110-114 enacted by Ordinance No. 2008-19 (Cell Phones In School Zone) to Section 110-115. Recommendation Motion to approve Ordinance No. 2009-06 amending Chapter 110, Article III of the City of Wylie Code of Ordinances for the sole purpose of relocating Section 110-114 enacted by Ordinance No. 2008-19 (Cell Phones In School Zone) to Section 110-115. Discussion Ordinance No. 2008-19 was approved by Council on April 8, 2008. Ordinance No. 2008-19 mistakenly amended Chapter 110, Article III (Operation of Vehicles) Section 110-114 instead of adding a new Section 110- 115. The purpose of this amendment is to relocate Section 110-114 (Cell Phones In School Zone) that was enacted by Ordinance No. 2008-19 to Section 110-115 of the City of Wylie Code of Ordinances. Approved By Initial Date Department Director JD 01/rr29/09 City Manager On` a k I Page 1 of 1 ORDINANCE NO. 2009-06 AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING CITY OF WYLIE CODE OF ORDINANCES FOR THE SOLE PURPOSE OF RELOCATING SECTION 110-114 OF THE WYLIE CODE OF ORDINANCES, ENACTED BY ORDINANCE NO. 2008-19 (CELL PHONES IN SCHOOL ZONE), TO SECTION 110-115 OF THE WYLIE CODE OF ORDINANCES; PROVIDING FOR A PENALTY FOR THE VIOLATION OF THIS ORDINANCE; PROVIDING FOR REPEALING, SAVINGS AND SEVERABILITY CLAUSES; AND PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE. WHEREAS, the City Council of the City of Wylie ("City Council") has adopted Ordinance No. 2008-19 (Cell Phones in School Zone), enacted in the Wylie Code of Ordinances as Section 110-114; and WHEREAS, based upon an investigation, the City Council has determined that Section 110-114 was inadvertently assigned the section number for "Private Subdivisions" in the Wylie Code of Ordinances; and WHEREAS, the City Council has determined it to be advantageous and in the best interest of the City of Wylie to amend Wylie's Code of Ordinances for the sole purpose of relocating Section 110-114 (Cell Phones in School Zone Ordinance) to another section in the Code of Ordinances to prevent confusion with the previously enacted Section 110-114 (Private Subdivisions). NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE,TEXAS: SECTION 1: Findings Incorporated. The findings set forth above are incorporated into the body of this ordinance as if fully set forth herein. SECTION 2: Relocate Section 110-114 (Cell Phones in School Zone), enacted by Ordinance No. 2008-19, to Section 110-115 of the Wylie Code of Ordinances. Section 110-114 (Cell Phones in School Zone), enacted by Ordinance No. 2008-19, is relocated to Section 110- 115 of the Wylie Code of Ordinances. SECTION 3: Savings/Repealing Clause. Wylie Ordinance No. 2008-19 shall remain in full force and effect, save and except as amended by this or any other ordinance. All provisions of any ordinance in conflict with this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent a prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of said ordinances shall remain in full force and effect. Ordinance No. 2009-06 Relocating Chapter 110, Article III Section 110-114 To Section 110-115 Page 1 538881v.1 SECTION 4: Severability. Should any section, subsection, sentence, clause or phrase of this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction, it is expressly provided that any and all remaining portions of this Ordinance shall remain in full force and effect. Wylie hereby declares that it would have passed this Ordinance, and each section, subsection, clause or phrase thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid. SECTION 5: Penalty Provision. Any person, firm, corporation or business entity violating this Ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined a sum not exceeding Five Hundred dollars ($500.00). Each continuing day's violation under this Ordinance shall constitute a separate offense. The penal provisions imposed under this Ordinance shall not preclude Wylie from filing suit to enjoin the violation. Wylie retains all legal rights and remedies available to it pursuant to local, state and federal law. SECTION 6: Effective Date. This Ordinance shall become effective from and after its adoption. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE,TEXAS on this 10th day of February 2009. Eric Hogue, Mayor ATTESTED TO AND CORRECTLY RECORDED BY: Carole Ehrlich, City Secretary Date of Publication in The Wylie News—February 18, 2009 Ordinance No. 2009-06 Relocating Chapter 110, Article III Section 110-114 To Section 110-115 Page 2 53888I v.l ORDINANCE NO. 2008-19 AN ORDINANCE OF THE CITY OF WYLIE,TEXAS,AMENDING ARTICLE III, (OPERATION OF VEHICLES), CHAPTER 110 (TRAFFIC AND VEHICLES) OF THE CODE OF ORDINANCES OF THE CITY OF WYLIE AND ADDING A NEW SECTION 110- 114 (USE OF HAND-HELD MOBILE TELEPHONES PROHIBITED IN SCHOOL ZONES); PROVIDING FOR A PENALTY OF THE VIOLATION OF THIS ORDINANCE; PROVIDING FOR SEVERABILITY, REPEALING AND SAVING CLAUSES; PROVIDING FOR THE PUBLICATION OF THIS CAPTION HEREOF; AND PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE. WHEREAS, the City Council of the City of Wylie, Texas ("City Council") has investigated and determined that it will be advantageous, beneficial and in the best interest of the citizens of the City of Wylie, Texas (the "City") to amend Article III (Operation of Vehicles), Chapter 110 (Traffic and Vehicles) of the Code of Ordinances of the City of Wylie by adding a new Section 110-114 (Use of Hand-held Mobile Telephones Prohibited in School Zones) as set forth below; and WHEREAS, the City Council has investigated and determined that the use of hand-held mobile telephones to engage in a call or the use of a mobile communication device to send, read, or write a text message while operating a moving motor vehicle is a traffic hazard and a danger to the public because such actions limit the driver's ability to steer and maneuver the motor vehicle in a safe manner, require the driver to remove his or her eyes from the road thereby limiting his or her ability to see and react to hazards, and otherwise distract the driver's concentration from the safe operation of the motor vehicle; and WHEREAS, the City Council has investigated and determined that the use of a hand- held mobile telephone to engage in a call or the use of a mobile communication device to send, read, or write a text message while driving in a school zone on official school days and during hours when the school zone is in effect creates a particular danger or probability of danger to school children traveling to and from schools and other educational facilities in the City; and WHEREAS, the City Council believes that prohibiting the use of hand-held mobile telephones to engage in calls or mobile communication devices to send, read, or write text messages while driving in active school zones, with certain defenses, would further protect the public health, safety, and welfare, especially of school-aged children. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1: Findings Incorporated. The findings set forth above are incorporated into the body of this Ordinance as if fully set forth herein. Ordinance No.2008-19 Ordinance Prohibiting the Use of Hand-held Mobile Telephones in School Zones Page 1 508687.v3 SECTION 2: Amendment to Article III (Operation of Vehicles), Chapter 110 (Traffic and Vehicles) of the Code of Ordinances of the City of Wylie by adding a new Section 110-114 (Use of Hand-held Mobile Telephones Prohibited in School Zones). Article III (Operation of Vehicles), Chapter 110 (Traffic and Vehicles) of the Code of Ordinances of City of Wylie, is hereby amended by adding a new Section 110-114 (Use of Hand-Held Mobile Telephones Prohibited in School Zones) to read as follows: "Sec. 110-114. Use of Hand-Held Mobile Telephones Prohibited in School Zones. (a) The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: Engaging in a call shall mean talking into, dialing, or listening on a hand-held mobile telephone. Hands free mobile telephone shall mean a mobile telephone that has an internal feature or function or that is equipped with an attachment or addition, whether or not permanently part of such mobile telephone, by which a user engages in a call without the use of either hand (or prosthetic device or aid, in the case of a physically disabled person) whether or not the use of the hand (or prosthetic device) is necessary to activate, deactivate, or initiate a function of such telephone. Hand-held mobile telephone shall mean a mobile telephone with which a user engages in a call using at least one hand (or prosthetic device or aid, in the case of a physically disabled person). Mobile communication device shall mean a text-messaging device or other electronic, two-way communication device that is designed to receive and transmit voice communication, text communication, or both. The term includes a mobile telephone and a personal digital assistant(PDA). Mobile telephone shall mean the device used to access a wireless telecommunications service. School zone shall mean those school zones as designated in Section 110-133 of this chapter. Text message shall mean a two-way communication (whether real-time or asynchronous) in which data (composed in whole or in part of text, numbers, images, or symbols) is sent, entered, or received by a method other than by voice and transmitted through either a short message service (SMS) or a computer network. The term does not include a communication transmitted through a global positioning or navigation system. Ordinance No.2008-19 Ordinance Prohibiting the Use of Hand-held Mobile Telephones in School Zones Page 2 508687.v3 Wireless telecommunication service shall mean two-way real time voice or other data telecommunications service that is interconnected to a public switched telephone network and commonly referred to as cellular service or personal communication service. (b) It shall be unlawful for any person to use a hand-held mobile telephone to engage in a call or use a mobile communication device to send, read, or write a text message, while operating a moving motor vehicle in school zone: (1) on an official school day; (2) during the hours when the school zone is in effect. See Section 110-113 for the list of times in which school zones are in effect; and (3) when signs stating, "NO TEXT-MESSAGING OR HAND-HELD CELL PHONE USE IN ACTIVE SCHOOL ZONE," or similar language is conspicuously posted at each entrance to the school zone. (c) An operator of a motor vehicle who holds a mobile telephone to or in the immediate proximity of his or her ear while the vehicle is in motion is presumed to be engaging in a call under this section. Immediate proximity is any distance that permits the user of a mobile telephone to hear telecommunications transmitted over the telephone and does not require physical contact with the user's ear. (d) It is a defense to prosecution under this section if a person is: (1) using the mobile telephone or mobile communication device to report illegal activity to a law enforcement agency; to communicate with an emergency response operator, a fire department, a law enforcement agency, a hospital, a physician's office, or a heath clinic regarding a medical or other emergency situation; or to prevent injury to a person or property; or (2) operating an authorized emergency vehicle and using the mobile telephone or mobile communication device in the course and scope of the person's official duties; or (3) using a hands-free mobile telephone in a hands-free manner. (e) Any person violating this section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined a sum not exceeding five hundred dollars ($500.00). An offense under this section is not a moving violation and may not be made a part of a person's driving record or insurance record. " SECTION 3. Savings/Repealing. All provisions of any ordinance in conflict with this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent a prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of said ordinances shall remain in full force and effect. Ordinance No.2008-19 Ordinance Prohibiting the Use of Hand-held Mobile Telephones in School Zones Page 3 508687.v3 SECTION 4. Severability. Should any section, subsection, sentence, clause or phrase of this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction, it is expressly provided that any and all remaining portions of this Ordinance shall remain in full force and effect. City hereby declares that it would have passed this Ordinance, and each section, subsection, sentence, clause or phrase thereof regardless of the fact that any one or more sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid. SECTION 5. Penalty Provision. Any person, firm, corporation or business entity violating this, as it exists or may be amended, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be subject to a fine not to exceed the sum of FIVE HUNDRED DOLLARS ($500.00). Each continuing day's violation under this Ordinance shall constitute a separate offense. The penal provisions imposed under this Ordinance shall not preclude the City from filing suit to enjoin the violation. The City retains all legal rights and remedies available to it pursuant to local, state and federal law. SECTION 6. Effective Date. This Ordinance shall become effective August 25, 2008 upon adoption and publication as required by law. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE,TEXAS, on the 8th day of April, 2008. J Mo dy, Mayor ``��%I{II11111,,,,/ ATTEST: ``��.\,`y•..F •G�i�' SEAL C ole Erhlich, ity Secretary • 4y••••••••••• rE i i E►�P‘`' Date of publication in The Wylie News—April 16, 2008 Ordinance No.2008-19 Ordinance Prohibiting the Use of Hand-held Mobile Telephones in School Zones Page 4 508687.v3 Wylie City Council CIT_MC Y OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: 1 Department: Finance (City Secretary's Use Only) Prepared By: Melissa Beard Account Code: Date Prepared: February 5, 2009 Budgeted Amount: CAFR, Summary Report, Management Letter and Finance Department Exhibits: Comments Subject Consider, and act upon, acceptance of the Comprehensive Annual Financial Report (CAFR) for FY 2007-2008 after presentation by the audit firm of Weaver and Tidwell, LLP. Recommendation Motion to accept the Comprehensive Annual Financial Report (CAFR) for FY 2007-2008 as presented by the audit firm of Weaver and Tidwell, 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 and Tidwell, LLP has performed an audit as of September 30, 2008. This is the first year for the audit to be performed by Weaver and Tidwell, LLP. Mr. Jerry Gaither, Partner, Weaver and Tidwell and Mr. John DeBurro, Senior Manager will briefly present the CAFR, including the Independent Auditors' Report and answer any questions that the City Council may have regarding the report. 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' - .. . ' , . „ „ , , , . . „ . ., , .. , „ . „ ,„. .„ , . . . : . , . . ,,, „ .. . . , . : ,. , . • ••, .., , , . . , . .„ , „ , . .„ ., . ,. „ ., : ‘,.2.:,, ,, „ , , ,,, ...., . Y r CITY OF WYLIE SUMMARY REPORT TO CITY COUNCIL YEAR ENDED SEPTEMBER 30, 2008 To the City Council WEAVER CITY OF WYLIE 112:121- TIDWELL Wylie, TX L.L.P CERTIFIED PUBLIC We have completed our audit of the financial statements of the City of Wylie as ACCOUNTANTS AND CONSULTANTS of and for the year ended September 30, 2008. Professional standards require that we provide you with the following information related to our audit. Our Responsibility under U.S. Generally Accepted Auditing Standards and Government Auditing Standards As stated in our engagement letter dated June 17, 2008, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight 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. In planning and performing our audit, we considered the City's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to provide assurance on the internal control over financial reporting. As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, 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. Other Information in Documents Containing Audited Financial Statements Our responsibility for other information, including required supplementary information and the statistical section of the City's comprehensive annual financial report does not extend beyond the financial information identified in the report. We applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information. r/r,-, ',,, Nothing came to our attention that caused us to believe that such information is 12221 11 I)//''" materially inconsistent with the manner of its presentation appearing in the s;,ra i too n,i,, , financial statements. W W W.WEAVERANDTIDWELL.COM AN INDEPENDENT MEMBER OF OFFICES IN BAKER TILLY INTERNATIONAL DALLAS FORT WORTH HOUSTON City of Wylie February 10, 2009 Page 2 Planned Scope and Timing of the Audit We performed the audit according to the planned scope and timing previously communicated. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year ending September 30, 2008. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Management's estimates relating to the allowance for uncollectible receivables for property taxes and utility services. We evaluated the key factors and assumptions used to develop the allowances in determining that they are reasonable in relation to the basic financial statements taken as a whole. Management's estimates of useful lives in calculating depreciation on capital assets. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable. City of Wylie February 10, 2009 Page 3 Significant Audit Adjustments For purposes of this letter, professional standards define a significant audit adjustment as a proposed correction of the financial statements that, in our judgment, may not have been detected except through our auditing procedures. These adjustments may include those proposed by us but not recorded by the District that could potentially cause future financial statements to be materially misstated, even though we have concluded that such adjustments are not material to the current financial statements. We proposed the following adjustments during the audit which were considered significant by the above definition: 1. An entry to correct the City's franchise taxes receivable and deferred revenue balances. 2. An entry to correct the recording of an escrow payment received from and subsequently reimbursed to Wylie ISD. 3. An entry to correct retainage payable balances in both the Capital Projects Fund and the Utility Fund to reflect liquidation of the liabilities in the previous fiscal year. 4. An entry to correct the prior year construction-in-progress balance in the Utility Fund. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements 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. Management has corrected all such misstatements. City of Wylie February 10, 2009 Page 4 Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated February 10, 2009. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a"second opinion" on certain situations. If a consultation involves the application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues As this was a first year engagement with the City, there were no discussions with management prior to our selection as the City's auditors. This information is intended solely for the use of the Audit Committee, the City Council and management of City of Wylie and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, WEAVER AND TIDWELL, L.L.P. 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 WEAVER TIDWELL L.L.P. CERTIFIED PUBLIC To the Members of the City Council ACCOUNTANTS AND CONSULTANTS and the Honorable Mayor CITY OF WYLIE Wylie, Texas We have audited the financial statements of the governmental activities, business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Wylie, Texas ("the City") as of and for the year ended September 30, 2008, which collectively comprise the City's basic financial statements and have issued our report thereon dated February 6, 2009. 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. Internal Control over Financial Reporting In planning and performing our audit, we considered the City's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified deficiencies in internal control over financial reporting that we consider to be significant deficiencies and a deficiency that we consider to be a material weakness. A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control deficiency, or a combination of control deficiencies, that adversely affect the City's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential "`'' ', will not be detected by the City's internal control. We consider the findings listed 2221 a/,l;;,';��'` below to be significant deficiencies in internal control over financial reporting. 1cva„T525'1-2M) r�2.190 it-r, ,2I W W W.WEAVERANDTIDWELL.COM AN INDEPENDENT MEMBER OF OFFICES IN BAKER TILLY INTERNATIONAL DALLAS FORT WORTH HOUSTON City of Wylie, Texas February 6, 2009 Page 2 Preparation of Financial Statements Statement on Auditing Standards No. 112, "Communicating Internal Control Related Matters Identified in an Audit" defines the inadequate design of internal control over the preparation of financial statements being audited as a deficiency in the design of internal controls. Auditors cannot be a part of the City's internal control system. As the City does not prepare full disclosure financial statements as required by generally accepted accounting principles, this could impact the City's ability to report financial data reliably such that there is more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential will not be prevented or detected. We recommend that the City evaluate the benefits of preparing its own financial statements at year end against the cost to do so. Segregation of Duties over Payroll The person who processes payroll also has the ability to enter new employees into the payroll system. These duties are considered incompatible and should not be performed by the same person. Although department manager reviews of budgetary comparison reports acts as a mitigating control, there is still an increased risk that fraud could occur and go undetected. We recommend the City implement policies and procedures whereby the duties of entering new employees into the payroll system and the processing of payroll are properly segregated. This will help reduce the likelihood of fraud from occurring and going undetected. Improve Controls over Permits During our walk-through of controls over permit receipts, we noted the following: • Permit receipts are not reconciled to actual permits issued. • The permit system (Impact) allows the user to delete a permit after the permit has been printed and issued. As a result of these conditions, there is an increased risk that permit receipts could be misappropriated without detection. We recommend that the City implement policies and procedures designed to improve controls over permit receipts. City of Wylie, Texas February 6, 2009 Page 3 We also recommend the City consider contacting the vendor (Impact) to determine whether it is possible to remove or restrict the ability to delete permits from the system. Implementation of these recommendations will help reduce the likelihood that permit receipts could be misappropriated without detection. Utility Billing Adjustments There are presently no formal controls over utility billing adjustments. As a result, unauthorized billing adjustments or refunds could be made without detection. We recommend the City develop and implement formal controls over utility billing adjustments. This will help reduce the likelihood that unauthorized billing adjustments could be made and go undetected. Municipal Court Receivables The City was unable to provide a detail listing of fines that agrees to the municipal court accounts receivable balance recorded in the general ledger. Although the balance was not completely supported by a detail listing, we were able to perform alternative procedures to gain assurance that the balance is not materially misstated. Much of the problem appears to originate from the recent conversion to new municipal court software. As a result of this condition, there is an increased risk as to the accuracy of the municipal court fines receivable reported by the City. We recommend the City review municipal court receivables in order to produce a accurate detail listing that supports the balance recorded in the general ledger. We further recommend the City implement policies and procedures requiring the regular reconciliation of municipal court receivables. Implementation of these recommendations will help reduce the likelihood of errors or fraud from occurring and going undetected, as well as improving the accuracy of municipal court receivable balances reported by the City. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the City's internal control. We considered the item listed below to be a material weakness. City of Wylie, Texas February 6, 2009 Page 4 Capital Assets Records During our audit we noted several errors involving the City's capital assets and retainage payable records including the following: • $240,463 of invoices that were recorded as current year additions to governmental activities construction-in-progress balance were already added to construction-in-progress balance in the previous year. • In the previous year, when the City released $231,100 of retainage in the utility fund and $188,551 in the capital projects fund, the payment was recorded as an expenditure, rather than liquidating the payable. • $330,169 of invoices that were paid in the previous year was not capitalized as an addition in the utility fund capital assets records in the previous year. These errors appear to be primarily the result of lack of inadequate reconciling procedures between the City's capital assets and retainage records and the general ledger. We recommend the City implement policies and procedures to improve controls over the capital assets and retainage payable records. This will help ensure the accuracy of the capital assets information reported by the City. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free of 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 or our tests disclosed no instances of noncompliance that is required to be reported under Government Auditing Standards. This report is intended for the information of the City Council, management, and others within the City, and is not intended to be used and should not be used by anyone other than these specified parties. WEAVER AND TIDWELL, L.L.P. Dallas, Texas February 6, 2009 CITY OF WYLIEOur Mission... ...to he responsible stewards of the public trust, to strive for excellence in public.service and to FINANCE DEPARTMENT enhance the quality of life for all. February 6, 2009 The Honorable Eric Hogue, Mayor Members of the City Council Mindy Manson, City Manager As required by the City Charter in Article VII, Section 13, the Finance Department has completed its independent audit for the fiscal year ending September 30, 2008. Our auditors, Weaver and Tidwell, LLP have included their management letter regarding the findings and recommendations for internal control and compliance in accordance with Government Auditing Standards. The following is our department's response for addressing their areas of concern. Preparation of Financial Statements At this time, the Finance Department does not have the software or the staff to prepare our own financial statements and can not justify the cost to do so. Though the final preparation of financial statements does fall to the independent auditors, we are confident that the policies and procedures adhered to by our department allow us to produce reliable information for them to do so. It is a common practice, particularly for municipalities the size of Wylie, to have experienced, independent auditors prepare the year end financial statements based on the information recorded during the year by the client and audited by their staff. Improve Controls over Permits We agree with the auditors' findings and have already addressed this issue with the Building Department. Effective immediately, the Building Department will have a designated responsible party run a daily report to verify permit receipts to actual permits issued. They also will contact their software vendor to see what procedures can be utilized or created to prevent the deletion of permits after they are printed and issued, specifically for permits paid for with cash. Until such time that the software can be better utilized or adjusted, a designated responsible party will review all permit numbers that have been deleted daily. 2000 Highway 78 North • Wylie,Texas 75098 • 972.442.8100 • www.wylietexas.gov Utility Billing Adjustments We agree with the auditors findings and have implemented a new policy to better supervise billing adjustments. Our software provides a report that lists all billing adjustments made to accounts including billing adjustments for error, voided bills, reversed bills, applied and reversed deposits, and refunds. Our Utility Billing Supervisor will run this report no less than once each month to verify that all adjustments are reasonable and legitimate. This will prevent any unauthorized billing adjustments. Municipal Court Receivables The auditors are correct in stating that much of the problem for court receivables is due to the conversion of court software in December 2007. At this time, all open cases from the old software system were imported into the new software system (Incode). This allowed the court to continue operations without interruption. However, it was not brought to our attention until very late in the audit that the report produced for auditors by the Incode software would not include any imported information. This would make the auditor's report inaccurate. Time did not allow for all of the imported cases to be analyzed manually. That being said, now that time constraints are lifted, the Finance Department will work with the Municipal Court and Incode Software Support to determine the best way to incorporate the imported information into the report for accurate receivable numbers. Capital Assets Records The Finance Department has already addressed the issues reported with our capital assets records. The responsibility for reconciliation of Project Accounting (software that tracks capital expenses) and for the reconciliation of Capital Assets (software that tracks actual recorded assets) has been assigned to one person instead of two. With one person being responsible for both software modules, there will be less room for differences between the two. We also will conduct quarterly reconciliations instead of annual so that any differences found during the year may be reconciled immediately. And finally, retainage payable will be reviewed each month to be sure the amounts outstanding are the true amounts still owed for construction retainage. The Finance Department appreciates the recommendations of the Weaver and Tidwell audit team as we continue to strive for the highest financial reporting standards. Please feel free to contact me if you have any additional questions or concerns. Respectfully, /YlideACt Melissa Beard Interim Finance Director CITY OF WYLIE, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2008 941019 04.6 AS PREPARED BY THE FINANCE DEPARTMENT CITY OF WYLIE,TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 TABLE OF CONTENTS Exhibit Page I. INTRODUCTORY SECTION Letter of Transmittal GFOA Certificate of Achievement v Organization Chart vi City Officials vii II. FINANCIAL SECTION Independent Auditor's Report 1 A. MANAGEMENT'S DISCUSSION AND ANALYSIS 3 B. BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Assets A-1 12 Statement of Activities A-2 13 Fund Financial Statements Governmental Fund Financial Statements Balance Sheet A-3 15 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets A-4 17 Statement of Revenues, Expenditures, and Changes in Fund Balance A-5 18 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities A-6 19 Proprietary Fund Financial Statements Statement of Net Assets A-7 21 Statement of Revenues, Expenses, and Changes in Fund Net Assets A-8 23 Statement of Cash Flows A-9 24 Notes to the Basic Financial Statements 25 C. REQUIRED SUPPLEMENTARY INFORMATION Statement of Revenues, Expenditures, and Changes in Fund Balance- "" Budget(GAAP Basis) and Actual-General Fund A-10 52 Notes to Required Supplementary Information 54 D. COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES Major Governmental Funds Budgetary Comparison Schedules: 0.0 General Obligation Debt Service Fund A-11 56 Nonmajor Governmental Funds Combining Balance Sheet B-1 58 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance B-2 60 TABLE OF CONTENTS—CONTINUED Exhibit Page Nonmajor Special Revenue Funds Budgetary Comparison Schedules: 4B Sales Tax Revenue Fund C-1 62 Park Acquisition and Improvement C-2 63 -4 Emergency Communication Fund C-3 64 Fire Training Center C-4 65 Nonmajor Debt Service Funds Combining Balance Sheet D-1 66 Combining Statement of Revenues, Expenditures and Changes in Fund Balance D-2 67 Budgetary Comparison Schedules: 4B Debt Service 1996 D-3 68 4B Debt Service 2005 D-4 69 III. STATISTICAL SECTION Table Net Assets By Component 1 72 Expenses, Program Revenues, and Net(Expense)/Revenue 2 73 General Revenues and Total Change in Net Assets 3 74 Fund Balances of Governmental Funds 4 75 Changes in Fund Balances of Governmental Funds 5 77 Tax Revenues by Source, Governmental Funds 6 79 Assessed Value and Estimated Actual Value of Taxable Property 7 80 Direct and Overlapping Property Tax Rates 8 82 Principal Property Tax Payers 9 83 Property Tax Levies and Collections 10 84 Taxable Sales by Category 11 85 Direct and Overlapping Sales Tax Revenue 12 86 Ratios of Outstanding Debt by Type 13 87 Ratios of General Bonded Debt Outstanding 14 88 Direct and Overlapping Governmental Activities Debt 15 89 Legal Debt Margin Information 16 90 Pledged-Revenue Coverage 17 91 .� Demographic and Economic Statistics 18 92 Principal Employers 19 94 Full-Time Equivalent Employees by Function/Program 20 95 Operating Indicators by Function/Program 21 96 --° Capital Asset Statistics by Function/Program 22 98 INTRODUCTORY SECTION CITY OF WYLIE Our Mission... ...to he responsible stewards of the public trust, to strive for excellence in public service and to .. FINANCE DEPARTMENT enhance the quality of life for all. »— February 10, 2009 The Honorable Eric Hogue, Mayor MOB 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, 2008, 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 1- 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 and Tidwell, LLP, Certified Public Accountants, as required by the City Charter. This CAFR has been prepared based upon those audited records. The Mtlell goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended September 30, 2008, 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 unqualified opinion that the City's financial statements for the fiscal year ended September 30, 2008, are fairly presented in conformity with GAAP. IWO The independent auditors' report is presented as the first component of the financial section of this report. .W. 2000 Highway 78 North • Wylie,Texas 75098 • 972.442.8100 • www.wylietexas.gos' GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction �-- with it. The City's MD&A can be found immediately following the report of the independent auditor. Profile of the City The City of Wylie is located in the south central portion of Collin County, approximately 23 miles northeast of downtown Dallas. Incorporated in 1887, the City adopted its Home Rule Charter on January 19, 1985, and operates under a council-manager form of government. The City Council is comprised of a Mayor and six council members. All members are elected at-large on a staggered and .� nonpartisan basis for three-year terms. They are responsible to enact local legislation, provide policy, and annually adopt the operating budget. They appoint the City Manager, City Attorney, Judge of the Municipal Court and members of various boards and commissions. The City Manager, under the _. oversight of the City Council, is responsible for the proper administration of the daily operations of the City. The City provides a full range of municipal services including general government, public safety —' (police, fire, and emergency communications), streets, library, parks and recreation, planning and zoning, code enforcement, animal control, and water and sewer utilities. Sanitation services are provided by the City but are privately contracted. The Wylie Economic Development Corporation (WEDC) is included in the financial statements as a discrete component unit. Its purpose is to aid, promote and further economic development within the City. The Wylie Park and Recreation Facilities Development Corporation (4B Corporation) is also combined within the financial statements of the City. Both WEDC and the 4B Corporation are primarily funded with sales tax revenues. Both corporations ,.,. are discussed more fully in the notes to the financial statements. The annual budget of the City serves as the foundation for its financial plan and control. The budget is proposed by the City Manager and adopted by the City Council in accordance with policies and procedures established by the City Charter, ordinances and state law. The budget process begins each year with a budget message from the City Manager highlighting the objectives to be used in developing departmental budgets. The departmental budgets are then reviewed by the City Manager and a proposed budget is prepared for presentation to the City Council. The City Council reviews the budget in subsequent work sessions and a formal budget is prepared and made available to the public for review by August 5`h each year. Prior to official adoption of the budget by council, public hearing on the proposed budget is held to allow for public input. 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 is currently one of the identifying characteristics of the City. The 2008 population of the City has been estimated to be 38,360. This represents an 8.4% increase over the previous year. The trend of fast paced growth has been slowing over the last few years and continues into fiscal year 2009. The slowdown in growth has also brought about a reduction in residential construction. Residential construction permits decreased by 29% from the previous year of 703 permits. For the year ending September 30, 2008 the city issued 500 permits. When both residential and commercial growth is considered our total tax base grew by 13.39% over the previous year. Our tax value this year, as provided by the Collin County Appraisal District, was $2,024,768,993. While the City growth rate has slightly declined, the City still maintains a favorable economic environment and is recognized as one of the fastest growing areas in Collin County and the Dallas-Ft.Worth Metroplex. 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 ii - 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 . s and the remaining bonds were sold in August of this year. Cash management The City currently utilizes JP Morgan/Chase Bank and American National Bank as the main depositories. All City funds are deposited into the JP Morgan/Chase depository on a daily basis. Once checks and credit card purchases have cleared, the money is transferred to the American National Bank depository for payroll and accounts payable check processing. All deposits are secured by allowable securities and held as collateral in the City's account at the Federal Reserve Bank- Boston. The market value of the pledged collateral are equal to or greater than 102% of the principal and accrued interest for cash balances in excess of the FDIC insurance coverage. City officials are allowed by the City Investment Policy and Texas statutes to invest cash balances during the year. The three overall objectives of the City's investment policy, in their order of importance, are the preservation and safety of principal, liquidity and yield. At September 30, 2008, -° the fair market value of the City's investment portfolio was$117,495,104. The City started a Local Investment Program in which the City purchases Certificates of Deposits from local banks using competitive bid procedures. As of September 30, 2008 the program held $10,000,000 in Certificates of Deposit with local banks. Risk management The City is exposed to various risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. During FY2008, the City purchased general liability, property, public official and police professional liability insurance from the Texas Municipal League Intergovernmental Risk Pool (the Pool). In addition, the City's worker compensation insurance is also with the Pool. United Healthcare provided employee group medical coverage for FY2008. Employees have the option of providing for any family coverage. The Texas Workforce Commission provides unemployment benefits to former eligible employees. .06.11 Retirement system �.. The City provides pension benefits to all full-time employees through a nontraditional,joint contributory defined benefit plan administered by the Texas Municipal Retirement System, an agent multiple- employer public retirement system. Pension expense for the calendar year ended December 31, 2007, (including prior service costs amortized over 25 years)was$1,054,549. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a 501ftCertificate 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, 2007. 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. ONO 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. 4.11 ' 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 and Tidwell, LLP, Certified Public Accountants for their dedicated assistance in producing this report. iii 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. Respectively submitted, Melissa Beard Interim Finance Director iv --� fdWal 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, 2007 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement .,. systems whose comprehensive annual fmancial reports(CAFRs)achieve the highest standards in government accounting and financial reporting. Pran �E OP�k, ► /�j'"O n F9,p� STATES �� ry President yoo SEAL aa} 040.44 monn Executive Director .�. V FY 2008 CITY OF WYLIE ORGANIZATIONAL CHART _. Mayor And City Council Parks& Advisory Boa • .„ Recreation & •— orporation ,;Commissions Wylie Econo' ,, City '" . City Municipal` ` Development Attorney Manager Judge Corporation Assistant City Manager Engineering City Secrete" Police - Finance Building Support Public Services Services In . . Planning '.CO" rfl r'>� s" ''U i_.�:r' -_ Municipal Streets — Communications ". Animal Utility Billing Code Court Control Enforcement Human Fleet Library Resources Maintenance Construction Manager Purchasing Utilities Water/Sewer VAarta.P1,11A-Kre==Mr" Public Information Office Information Parks& .... Technology Recreation Vi CITY OF WYLIE, TEXAS PRINCIPAL OFFICIALS September 30, 2008 City Council Eric Hogue, Mayor M. G. "Red" Byboth, Mayor Pro Tern David Goss, Councilmember Kathy Spillyards, Councilmember Merrill Young, Councilmember Rick White, Councilmember Carter Porter, Councilmember City Staff Mindy Manson, City Manager Jeff Butters, Assistant City Manager Carole Ehrlich, City Secretary Melissa Beard, Interim Director of Finance John Duscio, Police Chief Randy Corbin, Fire Chief Chris Hoisted, City Engineer Mike Sferra, Public Services Director Rachel Orozco, Library Director Mike McAnnally, Building Director Renae' 011ie, Planning Director Sam Satterwhite, WEDC Director Other Appointed Officials OMR Weaver and Tidwell, LLP, Auditors Abernathy, Roeder, Boyd & Joplin, PC, City Attorney Fulbright&Jaworski, LLP, Bond Counsel First Southwest Company, Financial Advisors MOM vii ... (4.. --'1* 43v wY.4 C_j ,((fis_,,.---"1 lir \ c ....)--i.i. _ ,s_ „,,,, _ Liv -I ,, .,,,.,:„.,c,__,., �� « fir„,,t: ,,, -�( \) ��GV �p E RAILWAY 4 • �c gP '4 0188? . 0 SraTE of 1'- FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT WEAVER ..... ?!DWELL Members of the City Council r L.ID City of City of Wylie, TX CERnIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS We have audited the accompanying financial statements of the governmental activities, 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, 2008 which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's administration. Our responsibility is to express an opinion on these basic 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 basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as °- evaluating the overall basic financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the government activities, business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City as of September- "�" 30, 2008, and the respective changes in financial position and cash flows, where applicable, thereof, for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated February 6, 2009, on our consideration of the City's internal control over financial reporting and 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 the testing, and not to provide an opinion on the internal control over financial reporting or on 'v,r '°,t,»/,t�, compliance. That report is an integral part of an audit performed in accordance 12221 Ir ,41'0'"" with Government Auditing Standards and should be considered in assessing the ad, 1Dad,;,. rr::a -5'/1 2 results of our audit. -,4 9;,i -0 r73x°3�! wiw VVWW.WEAVERANDTi0WE_L.CCM AK i MJEPENDEt'T:VEIVBE: OF OFFICES IN 3AKc I'N`EENAT:'ONAL CAcLAS FORT WORTH HOUSTON 0.0 1 City of Wylie, TX February 6, 2009 Page 2 The accompanying management's discussion and analysis (on pages 3 through 9) and budgetary comparison information (pages 52 through 54) are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the City of Wylie's basic financial statements. The introductory section, combining and individual nonmajor fund financial statements and schedules, and statistical tables listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated, in all material respects in relation to the basic financial statements taken as a whole. The introductory section and statistical tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. WEAVER AND TIDWELL, L.L.P. Dallas, Texas February 6, 2009 2 CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 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, 2008. 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 assets of the City exceeded its liabilities at the close of the fiscal year ended September 30, 2008, by $152,324,538 (net assets). Of this amount, $26,172,689 (unrestricted net assets) may be used to meet the government's ongoing obligations to citizens and creditors. • The City's total net assets increased by $3,397,069. The increase is primarily attributable to capital contributions received during the year and the issuance of new debt. • The City's governmental funds reported combined ending fund balances of $98,471,035, an increase of $53,078,703 in comparison to the previous year. Unspent bond proceeds from the current year issues account for much of the increase. • The unreserved portion of the General Fund fund balance at the end of the year was $8,878,326 or 43% of total General Fund expenditures and transfers out. • Total debt of the City increased by $53,193,853 during the fiscal year. Three issues, the General Obligation - Series 2008, the Combination Tax and Revenue Certificates of Obligation - Series 2008, and the Combination Tax and Revenue Certificates of Obligation - Series 2007E account for the increase in debt. • Working capital increased in the Utility Fund by $154,651 in comparison to the previous year. An application of impact fees for debt service expenses in relation to the Muddy Creek Wastewater Treatment Plant accounts for most of the increase. 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 Assets and the Statement of Activities, are utilized to provide this financial overview. The Statement of Net Assets presents information on all of the City's assets and liabilities with the difference between the two reported as net assets. Over time, increases or decreases in net assets 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 assets changed during the most recent fiscal year. All changes in net assets 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). 3 CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 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 water and sewer activities are reported in the business-type activities. The government-wide statements include not only the City but also a discrete component unit, the Wylie Economic Development Corporation (WEDC). Although legally separate, WEDC is financially — accountable to the City. Fund financial statements. The City, like other state and local governments, utilizes fund accounting to ensure and demonstrate compliance with finance-related legal requirements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. — Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows — and outflows of spendable resources as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing —° so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between — governmental funds and governmental activities. The City maintains nineteen 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 two types of proprietary funds: enterprise funds and internal service funds. 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. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses an internal service fund to account for its fleet of vehicles and certain specialized mobile equipment. Proprietary funds financial statements provide the same type of information as the government-wide financial statements, only in more detail. -- Notes to the financial statements. The notes provide additional information that is essential to gain a full understanding of the data provided in the government-wide and fund financial statements. 4 -- CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 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 2008, the City's net assets (assets exceeding liabilities) totaled $152,324,538. ,.� This analysis focuses on the net assets (Table 1) and changes in net assets (Table 2). Net Assets. The largest portion of the City's net assets, $118,691,225, or 77.92%, 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 assets, $7,137,775, or 4.7% represents resources that are subject to external restrictions on how they may be used. The unrestricted net assets of $26,172,689 (17.18%) may be used to meet the government's ongoing obligations to citizens and creditors. Table 1 Condensed Statement of Net Assets Governmental Business-type Activities Activities Total 2008 2007 2008 2007 2008 2007 Current and other assets $104,224,007 $51,019,558 $ 24,977,272 $ 25,468,912 $ 129,201,279 $ 76,488,470 Capital assets 113,688,122 109,737,557 43,933,842 44,011,551 157,621,964 153,749,108 Total Assets 217,912,129 160,757,115 68,911,114 69,480,463 286,823,243 230,237,578 Long term liabilites 115,613,013 59,176,315 14,045,932 13,979,962 129,658,945 73,156,277 Other liabilities 3,984,617 5,843,154 855,143 2,310,678 4,839,760 8,153,832 Total liabilities 119,597,630 65,019,469 14,901,075 16,290,640 134,498,705 81,310,109 Net Assets: Invested in capital assets, 81,535,501 80,156,749 37,155,724 36,895,070 118,691,225 117,051,819 net of related debt Restricted for debt service - 373,685 322,849 322,849 322,849 696,534 Restricted for capital projects - 4,374,791 7,137,775 8,415,805 7,137,775 12,790,596 Unrestricted 16,778,998 10,832,421 9,393,691 7,556,099 26,172,689 18,388,520 Total Net Assets $ 98,314,499 $95,737,646 $ 54,010,039 $ 53,189,823 $ 152,324,538 $ 148,927,469 Changes in Net Assets. The net assets of the City increased by $3,397,069 for the fiscal year ended September 30, 2008. Governmental Activities. Governmental activities increased the City's net assets by $2,576,853 from the prior year. This was primarily the result of increased revenues generated by moderate building activity, increased taxes and new bond issues. 5 CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 Business-type Activities. Net assets from business-type activities increased by $820,216 from the prior ,... year. Capital contributions, transfers from Impact Fee funds and increased revenues from the growth of our customer base brought about the increase in net assets for the year. Table 2 Changes in Net Assets Governmental Business-type — Activities Activities Total 2008 2007 2008 2007 2008 2007 Revenues: Program revenues: Charges for services $ 4,560,265 $ 4,820,918 $ 9,508,602 $ 8,041,283 $ 14,068,867 $ 12,862,201 — Operating grants and contributions 405,557 372,503 - - 405,557 372,503 Capital grants and contributions 2,200,423 5,958,047 1,154,027 4,019,494 3,354,450 9,977,541 General revenues: Ad valorem taxes 15,540,800 13,100,185 - - 15,540,800 13,100,185 Sales taxes 3,892,994 3,575,795 - - 3,892,994 3,575,795 Other taxes and fees 1,963,797 1,739,883 - - 1,963,797 1,739,883 Interest 1,926,928 2,687,320 786,986 1,125,118 2,713,914 3,812,438 Gain(loss)disposal of capital assets 34,396 (13,693) - - 34,396 (13,693) — Miscellaneous 215,192 152,518 40,082 174,627 255,274 327,145 Total revenues 30,740,352 32,393,476 11,489,697 13,360,522 42,230,049 45,753,998 Expenses: General Government 5,861,991 4,027,017 - - 5,861,991 4,027,017 Public Safety 10,502,873 10,029,670 - - 10,502,873 10,029,670 Urban Development 1,061,318 1,083,316 - - 1,061,318 1,083,316 .., Streets 4,871,088 4,442,626 - - 4,871,088 4,442,626 Community Service 3,248,168 3,074,976 - - 3,248,168 3,074,976 Interest on long-term debt 3,068,061 2,795,083 - - 3,068,061 2,795,083 Water and sewer operations - - 10,219,481 9,033,543 10,219,481 9,033,543 — Total expenses 28,613,499 25,452,688 10,219,481 9,033,543 38,832,980 34,486,231 Increase in net assets before 2,126,853 6,940,788 1,270,216 4,326,979 3,397,069 11,267,767 transfers — Transfers 450,000 450,000 (450,000) (450,000) - - Increase in net assets 2,576,853 7,390,788 820,216 3,876,979 3,397,069 11,267,767 Net assets-October 1, 95,737,646 88,346,858 53,189,823 49,312,844 148,927,469 137,659,702 Net assets-September 30, $ 98,314,499 $ 95,737,646 $ 54,010,039 $ 53,189,823 $ 152,324,538 $ 148,927,469 — 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. 6 -- 4.9 CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 ,M* As of the end of the current fiscal year, the City's governmental funds reported combined fund balances of$98,471,035. The General Fund is the main operating fund of the City. At the end of the current fiscal year, unreserved °" fund balance was $8,878,326. The fund balance of the General Fund increased by $1,039,500 during the current fiscal year. Key factors for the increase are as follows: • Property tax revenues increased from the previous year by $1,500,732 • Sales tax collections increased from the previous year by $211,673 • Franchise fee collections increased by$136,221 • Licenses and permits fees increased by $347,283 • Intergovernmental revenues increased by $130,305 • Service fee collections increased by $250,028 • Offsetting the increase in revenues was an increase of $2,023,233 in general fund expenditures before other financing uses. The addition of 15 full-time equivalents with associated benefits had a major impact on the increase in expenditures. The General Obligation Debt Service Fund had an increase of $306,891 in fund balance. These funds are specifically reserved for the payment of debt service. The Capital Projects Fund increased $51,225,406 due to the issuance of new debt. Other governmental funds' combined fund balances increased $506,906. 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 assets of the Utility Fund at the end of the year amounted to $9,393,691. This represents an increase of$1,837,592 over the previous year and was primarily the result of an application of impact fees used to pay debt service on the Muddy Creek Wastewater Treatment Plant. This year's operating income was$1,344. This change from last year's $797,086 loss is attributable to an increase in water revenue due to a dry spring and summer and a rebate from North Texas Municipal Water District. The Internal Service Fund realized a decrease of $429,872 in unrestricted net assets for the year. This was primarily the result of a decrease in transfers from other funds with maintenance and capital outlay costs remaining constant. General Fund Budgetary Highlights. In FY2008 the General Fund expenditure budget was increased by $1,022,200 over the 2007 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 $610,820 or 3.0%. The largest amendments were for legal fees, the addition of a construction manager for the municipal complex to city staff, and for our contribution towards the extension of highway 78 by .. TXDOT. In the General Fund, the actual revenue received in comparison to the final budget was under by $3,996. This negative variance is most noticeable in licenses and permits, specifically single family dwelling permits issued. General Fund expenditures had a final budget to actual variance of $1,417,249. This amount is mostly attributed to unfinished projects. Personnel savings due to turnover and unfilled vacancies were also a factor. 41.0 .�. 7 CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 - 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, 2008, amounts to $157,621,964 (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 2.3%. Table 3 - Capital Assets at Year-end Net of Accumulated Depreciaton(000's) Governmental Activities Business-Type Activities Total Asset 2008 2007 2008 2007 2008 2007 - Land $ 26,364 $ 25,671 $ 59 $ 59 $ 26,423 $ 25,730 Buildings 2,074 2,215 157 167 2,231 2,382 Improvements 73,116 72,039 40,257 36,228 113,373 108,267 _. Machinery and equipment 3,406 3,514 12 18 3,418 3,532 Construction in progress 8,729 6,298 3,448 7,540 12,177 13,838 $ 113,689 $ 109,737 $ 43,933 $ 44,012 $ 157,622 $ 153,749 - Additional information on the City's capital assets can be found in the notes to the financial statements on pages 35-37. Debt administration. At the end of the current fiscal year, the City of Wylie had total debt outstanding of $128,748,324. Of this amount, $124,602,795 comprises bonded debt backed by the full faith and credit of the City. $3,125,000 represents bonds secured solely by self-supporting activities. $945,000 represents debt backed by sales tax revenues and $75,529 represents unamortized premiums and net deferred loss on refundings. Table 4 - Outstanding Debt at Year End(000's) Governmental Activities Business-Type Activities Total "" Type of Debt 2008 2007 2008 2007 2008 2007 General Obligation $ 89,884 $ 52,738 $ 2,391 $ 2,837 $ 92,275 $ 55,575 Combination Tax&Revenue 22,560 5,790 7,550 - 30,110 5,790 Contractual Obligations 1,287 1,462 931 7,680 2,218 9,142 - Loans Payable/PPFCO - - - 1,057 - 1,057 Sales Tax Revenue 945 1,035 - - 945 1,035 Water&Sewer Revenue - - 3,125 3,300 3,125 3,300 Unamortized premium (discount) 348 119 (74) (78) 274 41 - Deferred loss(gain)on refunding (192) (221) (7) (4) (199) (225) Total $ 114,832 $ 60,923 $ 13,916 $ 14,792 $ 128,748 $ 75,715 8 --- CITY OF WYLIE, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2008 N-. During the fiscal year, the City added three new bond issues. The first issue was a Combination Tax and Revenue Certificate of Obligation - Series 2007E ($2,000,000) issued for the purpose of constructing and equipping Fire Station #3. The second issue was a General Obligation Bonds - Series 2008 ($38,625,000) issued for various permanent public improvements including parks and street improvements. The third issue was the Combination Tax and Revenue Certificate of Obligation - Series 2008 ($15,000,000) issued for the construction, improvement and equipment of the Municipal Complex. ,�. The City maintains favorable ratings from bond rating agencies. The City's most recent 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 A2 A+ , , Certificates of obligation A2 A+ Revenue bonds Baal A+ Additional information on the City's long-term debt can be found in the notes to the financial statements OW, on pages 38-43. Economic Factors and Next Year's Budgets and Rates During FY2008 building permits totaling 500 were issued. While down from the previous five years, the number is still indicative of a growing community. Accompanying the building activity was an increase of $159,466,245 in the assessed valuation of taxable property. Our growth pattern is projected to continue "' into FY2009 but at a more modest rate. The anticipated slow down had a significant impact in the development of the FY2009 operating budget. In FY2009, General Fund revenues and expenditures are budgeted to increase by 2.7% and .05% respectively, over FY2008 revenues and expenditures. This will provide a 40% estimated fund balance at FY2009 year-end which is larger than the 25% normally targeted. Water and Sewer Fund operating revenues and operating expenses are budgeted to increase by 1.4% over FY2008 revenues. Operating expenses were reduced by .3% from FY2008. The FY2009 budget includes a transfer of impact fees for debt service payments on the Muddy Creek Wastewater Treatment .041110 Plant bringing working capital balances up to acceptable levels. In the Utility Fund, water and sewer rates were adjusted for the 2009 budget year to compensate for increased water and sewer charges from North Texas Municipal Water District. Sewer rates were OMB changed to a flat fee per connection to assist in stabilizing revenues and better match fixed sewer costs. 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. With the issuance of these bonds, the I & S tax rates will increase over time to cover the principal and interest payments. 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, 2000 Highway 78 North, Wylie, Texas, 75098. 9 a* r ov 1117117416. r _is_ter- r..mp.,re!,1 .'�"s� / nvqi fir .p A „„, • \., ,, .-., .. .. .....- , \\,-4...,j*', i„..... 1,-,--_-_-_, ._in __ „ ,_ 1.1 /7 ,-,....ni_piviiv;:, s,, _ --_, ,2_,__f �/r , GpLORADO� 2:ira, { �.��V4��a fE RAiIWAY 414 o 1881 gyp► STATE OF `fib .4011 .1144 AMA BASIC FINANCIAL STATEMENTS .01 .101611 WWI 10 of WY4 i. ♦� ",(V r`,\\\/,.',I.". ,,,.,..C....,.:....,-.-1,).....„-.-._)..„i.,i lb„\. _it'_--'i,ii.,,t,.' t—oi,'c,e,o,l-,,,r_t, ,E1,.,,-„ ,1 l i/„, .. ,„(\ I( llI�`► of vo RAILWAY apry 46 4446 igP 01'8S7 4. sZ ATE OF 11 CITY OF WYLIE, TEXAS EXHIBIT A-1 STATEMENT OF NET ASSETS FOR THE YEAR ENDED SEPTEMBER 30, 2008 — Primary Government Governmental Business-type Component ASSETS Activities Activities Total Unit "` Cash and cash equivalents $ 101,060,803 $ 14,898,694 $ 115,959,497 $ 523,085 Receivables(net of allowance for uncollectibles) 2,253,890 2,045,108 4,298,998 665,370 Inventories 135,942 83,955 219,897 2,639,582 — Prepaid items 6,267 250 6,517 - Advance to component unit 60,018 - 60,018 - Restricted assets: ,..,, Cash and cash equivalents - 4,885,196 4,885,196 - Receivables - 2,864,310 2,864,310 - Deferred charges 707,087 199,759 906,846 - Capital assets: — Land 26,363,701 59,141 26,422,842 - Construction in progress 8,728,788 3,447,704 12,176,492 - Buildings 2,073,784 157,547 2,231,331 - Improvement other than buildings 73,116,066 40,257,451 113,373,517 - `""' Machinery and equipment 3,405,783 11,999 3,417,782 - Total Assets 217,912,129 68,911,114 286,823,243 3,828,037 LIABILITIES Accounts payable and other current liabilities 2,695,520 478,294 3,173,814 10,037 Unearned revenue - - - 322,526 Advance from primary government - - 60,018 Accrued interest payable 1,232,103 70,581 1,302,684 1,670 Due to other governments 56,994 - 56,994 - .` Liabilities payable from restricted assets - 306,268 306,268 - Non Current Liabilities: Due within one year 4,164,364 1,001,254 5,165,618 223,514 Due in more than one year: 111,448,649 13,044,678 124,493,327 1,202,824 — Total Liabilities 119,597,630 14,901,075 134,498,705 1,820,589 NET ASSETS Invested in capital assets (net of related debt) 81,535,501 37,155,724 118,691,225 - Restricted for: °° Debt service - 322,849 322,849 - Capital Projects - 7,137,775 7,137,775 - Unrestricted 16,778,998 9,393,691 26,172,689 2,007,448 Total Net Assets $ 98,314,499 $ 54,010,039 $ 152,324,538 $ 2,007,448 .0999 The accompanying notes to the basic financial statements are an integral part of this statement. 12 CITY OF WYLIE, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2008 Program Revenues Operating Capital Charges for Grants and Grants and Function/Programs Expenses Services Contributions Contributions Primary Government Governmental Activities: General government $ 5,861,991 $ 2,192,056 $ - $ - Public safety 10,502,873 1,011,893 331,949 12,002 Urban development 1,061,318 1,043,266 - - Streets 4,871,088 - - 1,843,969 Community service 3,248,168 313,050 73,608 344,452 Interest on long-term debt 3,068,061 - - - Total governmental activities 28,613,499 4,560,265 405,557 2,200,423 Business-type activities: Utility 10,219,481 9,508,602 - 1,154.027 — Total business-type activities 10,219,481 9,508,602 - 1,154,027 Total primary government $ 38,832,980 $ 14,068,867 $ 405,557 $ 3,354,450 Component unit: Wylie Economic Development Corp $ 616,837 $ 68,803 $ - $ - General revenues: Ad valorem taxes Sales taxes --^ Franchise taxes Unrestricted Investment Earnings Miscellaneous income Gain(loss)on disposal of capital assets �. Transfers Total general revenues and transfers Change in net assets Net assets-Beginning,as restated Net assets-Ending The accompanying notes to the basic financial statements are an integral part of this statement. 13 ._. EXHIBIT A-2 Net(Expense)Revenue and Changes in Net Assets Governmental Business-type Component Activities Activities Total Unit $ (3,669,935) $ - $ (3,669,935) $ - (9,147,029) - (9,147,029) - (18,052) - (18,052) - (3,027,119) - (3,027,119) - (2,517,058) - (2,517,058) - (3,068,061) - (3,068,061) - (21,447,254) - (21,447,254) ... - 443,148 443,148 - - 443,148 443,148 - *-- $ (21,447,254) $ 443,148 $ (21,004,106) $ - $ - $ - $ - $ (548,034) 15,540,800 - 15,540,800 - 3,892,994 - 3,892,994 1,293,676 1,963,797 - 1,963,797 - 1,926,928 786,986 2,713,914 11,974 215,192 40,082 255,274 7,804 ... 34,396 - 34,396 - 450,000 (450,000) - - 24,024,107 377,068 24,401,175 1,313,454 2,576,853 820,216 3,397,069 765,420 95,737,646 53,189,823 148,927,469 1,242,028 $ 98,314,499 $ 54,010,039 $ 152,324,538 $ 2,007,448 ... — 14 CITY OF WYLIE, TEXAS BALANCE SHEET-GOVERNMENTAL FUNDS SEPTEMBER 30, 2008 -" General Obligation -� General Fund Debt Service ASSETS Cash and cash equivalents $ 9,252,408 $ 737,916 ...- Receivables (net of allowance for uncollectibles): Ad valorem taxes 223,482 67,897 Franchise taxes 476,130 - Sales taxes 497,273 Accounts 269,576 - Interest 13,805 1,039 Other 281,853 - — Due from other funds 13,247 - Due from component unit 60,018 - Inventories, at cost 121,970 Prepaid items 6,267 - Total assets $ 11,216,029 $ 806,852 LIABILITIES AND FUND BALANCES LIABILITIES: Accounts payable $ 851,297 $ Other payables and accruals 549,216 - Retainage payable - - Due to other funds - - Due to other governments 56,994 - Accrued interest payable - 303,160 Deferred revenue 691,941 58,266 Total liabilities 2,149,448 361,426 FUND BALANCES: RESERVED FOR: Inventory 121,970 - Prepaids 6,267 - Debt service - 445,426 Advance to component unit 60,018 - Unreserved, reported in: General fund, undesignated 8,878,326 - Special revenue funds - - Capital project funds - - Total fund balances 9,066,581 445,426 Total liabilities and fund balances $ 11,216,029 $ 806,852 The accompanying notes to the basic financial statements are an integral part of this statement. 15 EXHIBIT A-3 Capital Other Total Projects Governmental Governmental Funds Funds Funds $ 86,951,571 $ 2,892,761 $ 99,834,656 291,379 476,130 243,186 740,459 269,576 123,466 4,389 142,699 �- 10,048 40,004 331,905 13,247 60,018 121,970 6,267 $ 87,085,085 $ 3,180,340 $ 102,288,306 $ 895,287 $ 47,565 $ 1,794,149 68,535 617,751 281,763 - 281,763 13,247 13,247 56,994 303,160 750,207 1,177,050 129,347 3,817,271 121,970 6,267 189,051 634,477 60,018 8,878,326 2,861,942 2,861,942 85,908,035 - 85,908,035 85,908,035 3,050,993 98,471,035 $ 87,085,085 $ 3,180,340 $ 102,288,306 16 CITY OF WYLIE, TEXAS EXHIBIT A-4 RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS "'- SEPTEMBER 30, 2008 Total fund balance-governmental funds balance sheet $ 98,471,035 Amounts reported for governmental activities in the statement of net assets 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(less$2,554,915 in assets allocated to governmental actvities from the internal service fund), 111,133,207 Revenues earned but not available within sixty day of the fiscal year-end are not recognized as revenue in the fund financial statements. 750,207 Internal service funds are used by management to charge certain activities, such as fleet management,to individual funds. This amount represents the assets less the liabilities of the internal service fund allocated to governmental activities. 3,794,919 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. (928,943) Costs associated with the issuance of giovernmental long-term debt are expensed when incurred in the fund statements and capitalized and amortized over the life of the debt in the government-wide financial statements. 707,087 —_ 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. (115,613,013) NET ASSETS OF GOVERNMENTAL ACTIVITIES -statement of net assets $ 98,314,499 The accompanying notes to the basic financial statements are an integral part of this statement. 17 -- CITY OF WYLIE, TEXAS EXHIBIT A-5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE W` GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2008 .0,110 General Other Total Obligation Debt Capital Projects Governmental Governmental General Fund Service Funds Funds Funds REVENUES °� Ad valorem taxes $ 11,906,005 $ 3,624,280 $ - $ - $ 15,530,285 Sales taxes 2,599.318 - - 1,293,676 3,892,994 Franchise fees 2,045,205 - - - 2,045,205 Licenses and permits 709,636 - 1,147,978 - 1,857,614 Intergovernmental 553,549 - 696,008 309,372 1,558,929 a.. Service fees 2,273,890 - - 493,368 2,767,258 Court fees 517,156 - - 30,831 547,987 Interest income 356,021 44,456 1,384,976 96,626 1,882,079 Miscellaneous income 276,654 - 10,048 358,091 644,793 40.0.1 Total Revenues 21,237,434 3,668,736 3,239,010 2,581,964 30,727,144 EXPENDITURES Current: General government 5,843,026 - 1,079,366 5,000 6,927,392 Public safety 8,942,920 - - 1,301,352 10,244,272 Urban development 1,026,260 - - 1,026,260 Streets 1,587,208 - - 1,587,208 .... Community service 2,382,220 - - 921,585 3,303,805 Capital outlay - - 5,924,706 5,924,706 Debt Service: Principal - 1,678,248 - 297.000 1,975,248 Interest and fiscal charges - 2,455,137 - 270,164 2,725,301 '"°" Bond issue costs - 247,318 - 247,318 Total expenditures 19,781,634 4,133.385 7,251,390 2,795,101 33,961,510 .. Excess(deficiency)of revenues over(under)expenditures 1,455,800 (464,649) (4,012,380) (213,137) (3,234,366) OTHER FINANCING SOURCES(USES) Transfers in 450,000 771,540 163,238 1,449,471 2,834,249 'M Transfers out (866,300) (788,521) (729,428) (2,384,249) Issuance of long-term debt - - 55,625,000 - 55,625,000 Premium on bonds issued - - 238,069 - 238,069 Total other financing sources(uses) (416,300) 771,540 55,237,786 720,043 56,313,069 Net change in fund balances 1,039,500 306,891 51,225,406 506,906 53,078,703 Fund balances.October 1,as restated 8,027,081 138,535 34.682,629 2,544,087 45.392,332 ,...,. Fund balances,September 30 $ 9,066,581 $ 445,426 $ 85,908,035 $ 3,050,993 $ 98,471,035 NM MA IN.. The accompanying notes to the basic financial statements are an integral part of this statement. 18 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, 2008 Net change in fund balances-total governmental funds. $53,078,703 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. This is the amount of capital assets recorded in the current period. 8,268,421 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(does not include$458,149 allocated from the internal service fund). (3,852,983) The issuance of long-term debt(e.g. bonds)provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets.Also, governmental funds report the effect of issuance costs, premiums, and deferred losses on refunding when debt is first issued; however the amounts are deferred and amortized in the government-wide financial statements. This amount represents the net effect of the the following items: o Bond proceeds(55,625,000) ... o Repayments- 1,975,248 o Debt issue costs-247,318 o Premium on bonds(238,069) o Amortization of premium on bonds, 8,686, less the amortization of debt issue —. costs(15,950)and deferred loss on refunding (29,651) (53,677,418) Current year changes in accrued interest payable do not require the use of current financial resources; and therefore, are not reported as expenditures in governmental funds. (615,017) r, 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. (154,972) Internal service funds are used by management to charge the costs of certain activities, such as fleet management,to individual funds.The net loss of the internal service fund is allocated entirely to governmental activities. (429,873) Certain revenues in the government-wide statement of activities that do not provide current financial resources are not reported as revenue in the governmental funds. (40,008) CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES -statement of activities $ 2,576,853 The accompanying notes to the basic financial statements are an integral part of this statement. 19 .60 OM Awl pF wp� V 1 1( yrsJy-� 4 \ r .)-i `. , .. fra _, \f ,..., MIL-4440i ,..,t ,...., 1 Fr `�- �_._ , ,,_ C f� t l _tlim,,,, �.aFERAILwAly ,f ' -Re so1S8?Now ems FATE OF T pm OM 20 .M CITY OF WYLIE , TEXAS STATEMENT OF NET ASSETS PROPRIETARY FUNDS SEPTEMBER 30, 2008 Internal Enterprise Fund Service Fund Fleet Utility Fund Replacement ASSETS Current assets Cash and cash equivalents $ 14,898,694 $ 1,226,147 Accounts receivables (net of allowances for uncollectibles) 1,779,160 - Other receivables 238,864 Interest receivable 27,084 1,742 Inventories, at cost 83,955 13,972 Prepaid items 250 - —4 Restricted assets Cash and cash equivalents 4,885,196 - Accounts receivable 2,864,310 Total current assets 24,777,513 1,241,861 Non-current assets Deferred charges 199,759 - Capital assets: Land 59,141 - Buildings 268,801 - Waterworks system 28,345,026 - Sewer system 25,770,792 - Machinery and equipment 114,784 4,732,447 Construction in progress 3,447,704 - Accumulated depreciation (14,072,406) (2,177,532) Total capital assets (net of accumulated depreciation) 43,933,842 2,554,915 Total non-current assets 44,133,601 2,554,915 — Total assets $ 68,911,114 $ 3,796,776 The accompanying notes to the basic financial statements are an integral part of this statement. 21 -- EXHIBIT A-7 Internal Enterprise Fund Service Fund Fleet Utility Fund Replacement LIABILITIES Current liabilities: Accounts payable $ 286,812 $ 1,857 Other payables and accruals 191,482 - ""` Compensated absences payable -current 93,093 - General obligation bonds payable -current 343,854 - Combination bonds-tax and revenue -current 379,307 - Revenue bonds -current 185,000 - Accrued interest payable 70,581 - Customer deposits (payable from restricted assets) 306,268 - ° Total current liabilities 1,856,397 1,857 Non-current liabilities: Compensated absences payable 36,946 - General obligation bonds payable 2,047,370 - Combination bonds -tax and revenue 8,371,657 - Revenue bonds payable 2,588,705 - Total noncurrent liabilities 13,044,678 - Total liabilities 14,901,075 1,857 NET ASSETS Invested in capital assets, net of related debt 37,155,724 2,554,915 Restricted for debt service 322,849 - Restricted for construction 7,137,775 - Unrestricted 9,393,691 1,240,004 Total net assets $ 54,010,039 $ 3,794,919 22 CITY OF WYLIE, TEXAS EXHIBIT A-8 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2008 Enterprise Internal Service Fund Fund Fleet Utility Fund Replacement OPERATING REVENUES Water $ 5,111,653 $ - Sewer 4,058,121 - Penalties 169,907 - Water taps 70,594 - Sewer taps 12,877 - Reconnect fees 85,450 - Department user fees - 26,860 Total operating revenues 9,508,602 26,860 OPERATING EXPENSES Water purchases 1,823,145 - Sewer treatment 3,180,470 - Utility administration 507,145 - Water department 1,054,303 Sewer department 454,311 ..- Utility billing 616,119 - Engineering 423,198 - Combined services 131,915 - Other 26,860 82,685 .,.., Depreciation and amortization 1,289,792 458,149 Total Operating Expenses 9,507,258 540,834 Operating income(loss) 1,344 (513,974) NON-OPERATING REVENUES (EXPENSES) ._ Investment revenue 786,986 44,849 Miscellaneous income 40,082 4,856 Gain on sale of property - 34,396 Interest expense (712,223) - -- Total non-operating revenues(expenses) 114,845 84,101 Net income(loss)before transfers and contributions 116,189 (429,873) TRANSFERS AND CAPITAL CONTRIBUTIONS Capital contributions 1,154,027 - Transfers out (450,000) Total transfers and capital contributions 704,027 - Change in net assets 820,216 (429,873) Net assets,October 1,as restated 53,189,823 4,224,792 Net assets,September 30 $ 54,010,039 $ 3,794,919 The accompanying notes to the basic financial statements are an integral part of this statement. 23 CITY OF WYLIE, TEXAS EXHIBIT A-9 STATEMENT OF CASH FLOWS "W" FOR THE YEAR ENDED SEPTEMBER 30, 2008 Internal Service Enterprise Fund Fund Utility Fund Fleet Replacement CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers $ 9,311,998 $ - Cash receipts(payments)for interfund services to other funds - 31,716 Cash payments to employees for services (1,461,426) - Cash payments to other suppliers for goods and services (7,011,991) (107,708) Net cash provided by(used in)operating activities 838,581 (75,992) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Transfers to other funds (450,000) - we Net cash provided by(used in)non-capital financing activities (450,000) - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal and interest paid (1,628,497) - ,,� Acquisition or construction of capital assets (1,190,106) (269,044) Proceeds from disposal - 41,126 Capital contributions 1,051,247 - Net cash(used in)capital and related financing activities (1,767,356) (227,918) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends on investments 851,387 50,822 Net cash provided by investing activities 851,387 50,822 Net(decrease)in cash and cash equivalents (527,388) (253,088) Cash and cash equivalents at begininng of year 20,311,278 1,479,235 Cash and cash equivalents at end of year $ 19,783,890 $ 1,226,147 RECONCILIATION TO STATEMENT OF NET ASSETS Cash and cash equivalents $ 14,898,694 1,226,147 Restricted cash and cash equivalents 4,885,196 - Total cash and cash equivalents $ 19,783,890 $ 1,226,147 RECONCILIATION OF OPERATING INCOME(LOSS)TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income(loss) $ 1,344 $ (513,974) Adjustments to reconcile operating income(loss)to net cash: Depreciation and amortization 1,288,620 458,149 Miscellaneous income 40,082 4,856 Effects of changes in assets and liabilities: Decrease(increase)in receivables (223,600) �.. Decrease(increase)in inventories (27,711) (12,149) Decrease(increase)in prepaids 21,006 - Decrease(increase)in restricted receivables 112,779 - Increase(decrease)in accounts payable 197,690 (12,874) Increase(decrease)in other payables and accruals 22,259 - Increase(decrease)in compensated absences 6,379 - Increase(decrease)in customer deposits (13,086) - Increase(decrease)in accounts payable from restricted assets (587,181) - Total adjustments 837,237 437,982 Net cash provided(used)by operating activities $ 838,581 $ (75,992) NONCASH ITEMS Developer contributions of capital assets $ 102,780 $ - The accompanying notes to the basic financial statements are an integral part of this statement. 24 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Wylie (the "City") was incorporated in 1848. 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 explanation, 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, 2008. 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 assets and statement of activities. Significantly, the City's statement of net assets 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. 25 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 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 Office 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. 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 WEDC is appointed by the City Council and the WEDC's operating budget is subject to approval of the City Council. The WEDC's board is not substantively the same as the City Council. The purpose of the WEDC, which is financed with a voter-approved half-cent City sales tax, is to aid, promote and further the economic development within the City. The WEDC is presented as a governmental fund type and has a September 30 year-end. Under a contract with the WEDC, the financial, budget, treasury and personnel functions of the WEDC are integrated with the City. All of WEDC's financial information is presented in the combined and combining financial statements, along with the notes to these financial statements. There are no separately issued financial statements of the WEDC. C. Government-Wide and Fund Financial Statements The basic financial statements include both government-wide (based on the City as a whole) and fund financial statements. The government-wide financial statements (i.e., the statement of net assets 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. 441.16 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. t 26 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS —� YEAR ENDED SEPTEMBER 30, 2008 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 funds 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 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 the 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 and all pronouncements of the Financial Accounting Standards Board issued on or before November 30, 1989. The City has elected not to follow subsequent private-sector guidance. 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. 27 "° CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 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 upon determination of changes in ~• financial position, rather than upon 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. POO 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. Emergency Communications Fund accounts for the operations of the 911 dispatch services of the police and fire departments. d. Fire Training Center Fund accounts for First Responder fees specifically designated for the construction of the Fire Training Center. e. Fire Development Fees Fund accounts for contributions specifically designated for use of the fire department. f. Municipal Court Technology Fund accounts for court fines specifically designated for improvements in court technology. g. Municipal Court Building Security Fund accounts for court fines specifically designated for additions/improvements to court security. h. 4B Debt Service Fund 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 and 2005. 28 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation — Continued Fund Accounting —continued i. Public Arts Fund accounts for the accumulation of resources specifically designated for enhancing public art in City public works projects and for acquiring visual art as determined by the Public Arts Program. 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 assets. 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. In addition, the City reports an Internal Service Fund which accounts for financial resources set -- aside annually to replace equipment as its useful life is consumed. 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. 29 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED F. Inventories, Prepaid Items and Deferred Charges Smite 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 ONO are equally offset by a fund balance reserve, 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. NNW Prepaid balances are for payments made by the City for which benefits extend beyond September 30, 2008, and the reserve for prepaid items has been recognized to signify that a POON portion of fund balance is not available for other subsequent expenditures. Deferred Charges reported at the government-wide level and in proprietary funds are comprised of the balance of unamortized debt issuance costs. Issuance costs are amortized over the life of the related debt using a straight-line method. 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." AWN Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account 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 $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost. Donated capital assets are recorded at estimated fair market value at the date of donation. OWS 30 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED Capital Assets—Continued 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. 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 3-10 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 assets. Bond premiums and discounts, as well as issuance costs, 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. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. 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. Fund Equity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for a — specific purpose. 31 — CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 "� NOTE 2. CASH AND INVESTMENTS At year end, the carrying amount of the City's deposits was $3,872,674 and the bank balance was $4,113,270. All of the bank balance was covered by federal deposit insurance and collateralized by the pledging financial institution's City's safekeeping account at the Federal Reserve. Cash and investments as of September 30, 2008 consist of and are classified in the accompanying financial statements as follows: Statement of net assets: Primary Government Cash and cash equivalents $ 115,959,497 Restricted cash and cash equivalents 4,885,196 Total Primary Government 120,844,693 Component Unit Cash and cash equivalents 523,085 Total Cash and investments $ 121,367,778 /0.116 Deposits with financial institution $ 3,872,674 Investments 117,495,104 Total cash and investments $ 121,367,778 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 2 years 25% None Direct repurchase agreements None 100% None Investment pools 90 days None None SONE The Act also requires the City to have independent auditors perform test procedures related to investment practices as provided by the Act. The City is in substantial compliance with the ftid°' requirements of the Act and with local policies. 32 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 2. CASH AND INVESTMENTS —CONTINUED `® 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. As of September 30, 2008, the City had the following investments Weighted Average Investment Type Amount Maturity TexPool $ 107,495,104 42 days -� Certificates of Deposit 10,000,000 257 days $ 117,495,104 Disclosures relating to credit risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the Public Funds Investment Act, the City's investment policy, or debt agreements, and the actual rating as of year end for each investment type. Minimum Rating as Legal of Year Investment Type Amount Rating End TexPool $ 107,495,104 N/A AAA-m -- Certificates of Deposit 10,000,000 N/A N/A $ 117,495,104 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 33 —' CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 2. CASH AND INVESTMENTS — CONTINUED Custodial credit risk—Continued in the possession of another party. The Public Funds Investment Act does not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The Public Funds Investment Act requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least the bank balance less the FDIC insurance at all times. 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. As of September 30, 2008 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, WINS 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 market value to report net assets to compute share prices. Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares. 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 *NMAppraisal Review Board. The assessed value upon which the tax year 2007 levy was based was $2,022,340,640. 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, 2008 was$0.73325 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. "�°' 34 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS w" YEAR ENDED SEPTEMBER 30, 2008 NOTE 4. RECEIVABLES Year-end receivables balances for the government's individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: - General Obligation Capital Other Internal Governmental Funds General Debt Service Projects Funds Utility Service Receivables Property taxes $ 279,353 $ 84,871 $ - $ - $ - $ - Franchise taxes 476,130 - - - - Sales Taxes 497,273 - - 243,186 - - Accounts 374,585 - - 2,247,539 - Interest 13,805 1,039 123,466 4,389 27,084 1,742 Other 477,121 - 43,319 40,004 238,864 - - Gross receivables 2,118,267 85,910 166,785 287,579 2,513,487 1,742 Less: allowance (356,148) (16,974) (33,271) - (468,379) - Net total receivables $ 1,762,119 $ 68,936 $ 133,514 $287,579 $2,045,108 $ 1,742 - The Enterprise Fund accounts receivable balance includes unbilled charges for services rendered of $897,773 at September 30, 2008. Receivables in the discretely presented component unit consist of $243,187 sales taxes receivable - due from the State, $421,443 in loans receivable from private businesses, and $740 in interest receivable. 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. NOTE 5. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2008 was as follows: Primary Government - Beginning Ending Balance Increases Decreases Transfers Balance Governmental activities: r` Capital assets not being depreciated: Land $ 25,670,562 $ 693,139 $ - $ - $ 26,363,701 Construction in progress 6,297,937 6,742,346 - (4,311,495) 8,728,788 Total capital assets,not being depreciated 31,968,499 7,435,485 - (4,311,495) 35,092,489 - Capital assets being depreciated: Buildings 4,252,835 - - - 4,252,835 Improvements other than buildings 102,532,789 362,231 - 4,311,495 107,206,515 Machinery and equipment 5,509,514 470,710 (142,757) - 5,837,467 Total capital assets being depreciated 112,295,138 832,941 (142,757) 4,311,495 117,296,817 Less accumulated depreciation for: Buildings (2,037,285) (141,766) - - (2,179,051) Improvements other than buildings (30,493,806) (3,596,643) - - (34,090.449) - Machinery and equipment (1,994,989) (572,723) 136,028 - (2,431,684) Total accumulated depreciation (34.526,080) (4,311,132) 136,028 - (38,701,184) Total capital assets being depreciated,net 77,769,058 (3,478,191) (6,729) 4,311,495 78,595,633 ._. Governmental activities capital assets,net $109,737,557 $ 3,957,294 $ (6,729) $ - $ 113,688,122 35 "" CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 5. CAPITAL ASSETS — CONTINUED Beginning Ending Balance Increases Decreases Transfers Balance Me. Business-type activities: Capital assets not being depreciated: Land $ 59,141 $ - $ - $ - $ 59,141 Construction in progress 7,440,775 1,190,106 - (5,183,177) 3,447,704 Total capital assets,not being depreciated 7,499,916 1,190,106 - (5,183,177) 3,506,845 Capital assets being depreciated: Buildings 268,801 - - - 268,801 Water system 23,116,169 45,680 - 5,183,177 28,345,026 H—" Sewer system 25,713,692 57,100 - - 25,770,792 Machinery and equipment 114,783 - - - 114,783 Total capital assets being depreciated 49,213,445 102,780 - 5,183,177 54,499,402 Less accumulated depreciation for: """ Buildings (102,294) (8,960) - - (111,254) Water system (5,972,387) (614,513) - - (6,586,900) Sewer system (6,629,696) (641,771) - - (7,271,467) Machinery and equipment (96,785) (5,999) - - (102,784) Total accumulated depreciation (12,801,162) (1,271,243) - - (14,072,405) Total capital assets being depreciated,net 36,412,283 (1,168,463) - 5,183,177 40,426,997 Business-type activities capital assets,net $ 43,912,199 $ 21,643 $ - $ - $ 43,933,842 Depreciation expense was charged to functions/programs of the primary government as follows: mom Governmental Activities: General government $ 71,695 Public safety 112,710 M. Streets 3,339,156 Community service 329,422 Internal service fund 458,149 �. Total depreciation expense-governmental activities $ 4,311,132 Business-type activities: °""' Water and Sewer $ 1,271,243 MOM VANS • °°" 36 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 — NOTE 5. CAPITAL ASSETS — CONTINUED Construction Commitments The City has active construction projects as of September 30, 2008. 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 Hooper Bridge(Maxwell Creek) (D) $ 193,200 $ 91,431 $ 101,769 FM 1378 (A) 12,100,000 305,113 11,794,887 Brown Street West (A) 9,000,000 139,788 8,860,212 — Brown Street East (A) 6,300,000 265,135 6,034,865 Ballard Street (B) 3,814,091 2,744,097 1,069,994 Sidewalks (A) 950,000 50,453 899,547 Fire Station 3 (A) 3,500,000 1,788,664 1,711,336 — Library (A) 14,084,200 698,894 13,385,306 City Hall (A) 15,120,480 1,523,902 13,596,578 Recreation Center (A) 12,466,340 1,337,901 11,128,439 Founders Park (A) 5,470,000 682,256 4,787,744 Twin Lakes Relief Sewer (C) 2,600,000 2,046,276 553,724 Total $ 85,598,311 $ 11,673,911 $ 73,924,400 (A) Funded by general obligation bond proceeds. (B) Funded by general obligation bonds and water impact fees. (C) Funded by water impact fees. — (D) Funded by thoroughfare impact fees. NOTE 6. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS — A summary of interfund receivables and payables balances at September 30, 2008 is as follows: Receivable Fund Payable Fund Amount Primary Purpose — General Fund 4B Sales Tax Revenue Fund $ 13,247 Overdraft in pooled cash Transfers between funds during the year were as follows: Transfer Transfer Fund In Out — General Fund $ 450,000 $ 866,300 General Obligation Debt Service 771,540 - Capital Projects Fund 163,238 788,521 Nonmajor Governmental Funds: 4B Sales Tax Revenue - 566,190 Park Acquisition and Improvement 281 163,238 Emergency Communication 790,000 - — Fire Training Center 43,000 - Public Arts Fund 50,000 - 4B Debt Service 566,190 - _, Total Non major Governmental Funds 1,449,471 729,428 Utility Fund - 450,000 Total $ 2,834,249 $ 2,834,249 -- 37 -- CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 6. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS — CONTINUED 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. NOTE 7. DEFERRED REVENUE Governmental funds report deferred revenue in connection with receivables for revenue that is not .064 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. At the end of the current fiscal year, the various components of deferred revenue reported in the governmental funds were as follows: General General Obligation Fund Debt Service Total Property taxes $ 190,519 $ 58,266 $ 248,785 Court fines 25,292 - 25,292 Franchise fees 476,130 - 476,130 Total $ 691,941 $ 58,266 $ 750,207 MOM 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 $3,200,000 Series 1999 Improvements 2010 5.00-6.50% $ 305,000 $ - $2,000,000 Series 2000 Improvements 2012 5.00-6.50% 375,000 - $4,500,000 Series 2000 Improvements 2021 4.38-5.0% 3,440,000MON - $2,500,000 Series 2002 Improvements 2022 3.63-4.5% 1,985,000 - $10,320,000 Series 2005 Improvements and Refunding 2025 3.0-4.5% 6,215,000 1,625,000 $35,525,000 Series 2006 ... Improvements 2027 4.00-4.5% 34,925,000 - $4,815,000 Series 2007 Improvements and Refunding 2020 4.75-5.25% 4,013,765 766,234 $38,625,000 Series 2008 Improvements 2028 4.00-5.50% 38,625,000 - Total General Obligation Bonds $ 89,883,765 $ 2,391,234 38 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 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 $6,215,000 Series 2005 Improvements 2025 3.00-5.00% $ 5,560,000 $ - $2,000,000 Series 2007B Improvements 2028 4.40% 2,000,000 - $7,680,000 Series 2007 Improvements 2027 3.62-4.50% - 7,550,000 $15,000,000 Series 2008 Improvements 2028 4.10-5.50% 15,000,000 - Total Combination Tax and Revenue Bonds $ 22,560,000 $ 7,550,000 —. Final Interest Business- Contractual Obligations Maturity Rates Governmental Type $2,110,000 Series 2005 Improvements 2016 4.55% $ 600,132 $ 930,964 $750,000 Series 2007 2022 4.86% Improvements 686,700 - Total Contractual Obligation Bonds $ 1,286,832 $ 930,964 Revenue Bonds The City issues revenue bonds where the City pledges income derived from the acquired or constructed assets, or sales tax to pay the debt service. Revenue bonds outstanding as of September 30, 2008 are as follows: Final Interest Business- Sales Tax and Revenue Bonds Maturity Rates Governmental Type $1,710,000 Series 1996 Improvements 2016 5.35-5.55% $ 945,000 $ $1,380,000 Series 1999 Improvements 2019 5.40-6.50% - 940,000 $1,720,000 Series 2000 Improvements 2020 5.13-6.13% - 1,275,000 $1,150,000 Series 2002 Improvements 2022 3.55-5.00% 910,000 Total Sales Tax and Revenue Bonds $ 945,000 $ 3,125,000 39 a CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 8. LONG-TERM DEBT- CONTINUED Changes in Long-term Liabilities: A summary of long-term debt transactions, including current portion, for the year ended September 30, 2008, is as follows: Amount Beginning Ending Due within Balance Additions Reductions Balance One year Governmental activities: ®"' General obligation bonds $ 52,738,155 $ 38,625,000 $ (1,479,390) $ 89,883,765 $ 2,596,146 Combination tax and revenue bonds 5,790,000 17,000,000 (230,000) 22,560,000 705,000 Contractual obligations 1,462,690 - (175,858) 1,286,832 209,412 Sales tax and revenue bonds 1,035,000 - (90,000) 945,000 95,000 Unamortized bond premium(discount) 118,834 238,069 (8,686) 348,217 Xi.. Deferred Deferred loss(gain)on refunding (221,034) - 29,651 (191.383) - Total bonds payable 60,923,645 55.863,069 (1,954,283) 114,832,431 3,605,558 ,,.. Compensated absences 625,610 699,019 (544,047) 780,582 558,806 Total governmental activities $ 61,549,255 $ 56,562,088 $ (2,498,330) $115,613,013 $ 4,164,364 MO Amount Beginning Ending Due within Balance Additions Reductions Balance One year AMP Business-type activities: General obligation bonds $ 2,836,845 $ - $ (445,611) $ 2,391,234 $ 343,854 Combination tax and revenue bonds 7,680,000 - (130,000) 7,550,000 270,000 ,,,,, Contractual obligations 1,057,809 - (126,845) 930,964 109,307 Sales tax and revenue bonds 3,300,000 - (175,000) 3,125,000 185,000 Unamortized bond premium(discount) (78,146) - 3,972 (74,174) - Deferred loss(gain)on refunding (4,331) - (2,800) (7,131) - •... Total bonds payable 14,792,177 - (876,284) 13,915,893 908,161 Compensated absences 123,660 113,917 (107,538) 130,039 93,093 Total business-type activities $ 14,915,837 $ 113,917 $ (983,822) $ 14,045,932 $ 1,001,254 The annual aggregate maturities for each bond type are as follows: ww General Obligation Bonds Governmental Activities Business Activities Fiscal Year Ending ... September 30, Principal Interest Total Principal Interest Total 2009 $ 2,596,146 $ 4,259,947 $ 6.856,093 $ 343,854 $ 76,902 $ 420,756 2010 2,395,345 3,983,274 6,378,619 354,656 67,032 421,688 2011 3,563,094 3,842,718 7,405,811 236,906 58,320 295,226 2012 3,894,887 3,668,099 7,562,986 245,113 49,329 294,442 2013 4,064,850 3,480,412 7,545,262 275,150 38,955 314,105 ...M 2014-2018 22,917,610 14,399,172 37,316,782 847,391 69,334 916,725 2019-2023 25,441,834 8,914,172 34,356,006 88,164 2,770 90,934 2024-2028 25,010,000 2,774,088 27,784,088 - - - Total $ 89,883,765 $ 45,321,882 $ 135,205,647 $ 2,391,234 $ 362,643 $ 2,753,877 WM Mill 40 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED SEPTEMBER 30, 2008 NOTE 8. LONG-TERM DEBT - CONTINUED `- Changes in Long-term Liabilities-continued Combination Tax and Revenue Bonds Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total ..... 2009 $ 705,000 $ 1,108,810 $ 1,813,810 $ 270,000 $ 308,575 $ 578,575 2010 790,000 1,012,634 1,802,634 280,000 297,575 577,575 2011 830,000 974,976 1,804,976 290,000 286,175 576,175 2012 860,000 935,696 1,795,696 305,000 274,275 579,275 2013 905,000 894,656 1,799,656 315,000 261,875 576,875 ..... 2014-2018 5,200,000 3,798,080 8,998,080 1,785,000 1,104,775 2,889,775 2019-2023 6,520,000 2,482,598 9,002,598 2,185,000 702,919 2,887,919 2024-2028 6,750.000 794,825 7,544,825 2,120,000 192,695 2,312,695 Total $ 22,560,000 $ 12,002,276 $ 34,562,276 $ 7,550,000 $ 3,428,864 $ 10,978,864 Contractual Obligations Governmental Activities Business Activities Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2009 $ 209,412 $ 56,383 $ 265,795 $ 109,307 $ 42,146 $ 151,453 2010 172,973 46,453 219,426 114,337 37,116 151,454 2011 95,238 40,206 135,444 119,599 31,855 151,454 2012 102,780 35,601 138,380 125,103 26,351 151,454 -� 2013 105,438 30,757 136,195 130,860 20,591 151,451 2014-2018 440,891 84,527 525,418 331,758 22,272 354,030 2019-2023 160,100 10,450 170,550 - - - Total $ 1,286,832 $ 304,377 $ 1,591,208 $ 930,964 $ 180,331 $ 1,111,295 Sales Tax and Revenue Bonds Governmental Activities Business Activities - Fiscal Year Ending September 30, Principal Interest Total Principal Interest Total 2009 $ 95,000 $ 49,811 $ 144,811 $ 185,000 $ 153,097 $ 338,097 2010 100,000 44,400 144,400 195,000 143,010 338,010 2011 105,000 38,711 143,711 205,000 132,892 337,892 2012 115,000 32,606 147,606 220,000 122,549 342,549 '..- 2013 120,000 26,085 146,085 230,000 111,731 341,731 2014-2018 410,000 34,966 444,966 1,370,000 366,715 1,736,715 2019-2023 - - - 720,000 50,211 770,211 Total $ 945,000 $ 226,580 $ 1,171,580 $ 3,125,000 $ 1,080,204 $ 4,205,204 During the year ended September 30, 2008, the City issued $2,000,000 Combination Tax and Revenue Certificates of Obligation, Series 2007B, with an interest rate of 4.4%. The proceeds of the certificates will be used to finance constructing and equipping improvements to fire station no. 3 and to pay costs of issuance. During the year ended September 30, 2008, the City issued $38,625,000 General Obligation Bonds, Series 2008, with an interest rate of 4.0% to 5.5%. The proceeds of the bonds will be used (i) for various permanent public improvements and public purposes, including parks and street improvements, and (ii) to pay costs associated with the issuance of bonds. During the year ended September 30, 2008, the City issued $15,000,000 Combination Tax and Revenue Certificates of Obligation, Series 2008, with an interest rate of 4.0% to 5.5%. The proceeds of the certificates will be used for (i) the construction, improvement, and equipment of - park and recreational facilities for new recreation center/park administration facilities, (ii) the construction, improvement, and equipment of City Hall facilities, (iii) the construction, improvement, and equipment of municipal library facilities , and (iv) professional services related - to the construction and financing of the aforementioned projects. 41 - CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 8. LONG-TERM DEBT— CONTINUED 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. Defeased Debt In previous years, the City has legally defeased certain outstanding general obligation debt by placing funds into irrevocable trusts pledged to pay all future debt service payments of the refunded debt. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the City's long-term debt. As of September 30, 2008, the following bonds were legally defeased Series Type Amount 1997 General Obligation Bonds $ 1,655,000 1999 General Obligation Bonds 1,870,000 -- 2000 General Obligation Bonds 1,085,000 $ 4,610,000 Discretely presented component unit—Wylie Economic Development Corporation (WEDC) WEDC Loans Payable as of September 30, 2008 are as follows: Balance Description 9/30/2008 $878,372, payable to bank, made August 26, 2005, payable in monthly installments of $7,320 through October 26, 2015, including interest at 5.75%. $ 622,181 $289,956, payable to bank, made March 1,2004, payable in monthly installments of $5,741 through March 1, 2009, including interest at 7.00%,with a final balloon payment. 33,756 $340,000, payable to an individual, made July 25,2006, payable in monthly installments of$3,775 through July 25,2016, including interest at 6.00%. 282,548 $80,000, payable to individuals, made March 2004, payable in monthly installments of $5,742 through March 01, 2009, including interest at 7.00%. 67,067 $228,750, payable to an individual, made October 2007, payable in monthly installments of$2,540 through October 28, 2016, including interest at 6.00%. 213,006 $180,000, payable to an individual, made May 2008, payable in monthly installments of $2,035 through May 3,2018, including interest at 6.25%. 175,059 $ 1,393,617 �-- 42 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 8. LONG-TERM DEBT— CONTINUED `- Discretely presented component unit — Wylie Economic Development Corporation (WEDC) — continued -- Annual debt service requirements to maturity for WEDC debt is: Year Principal Interest Total 2009 $ 200,090 $ 76,915 $ 277,005 2010 168,718 66,435 235,153 2011 173,758 56,053 229,811 2012 179,091 45,980 225,071 2013 167,356 35,662 203,018 2014-2018 504,604 51,319 555,923 Total $ 1,393,617 $ 332,364 $ 1,725,981 The following is a summary of WEDC long-term transactions for the year ended September 30, 2008: Balance Balance Due Within Description 9/30/2007 Increases Decreases 9/30/2008 One Year Loans payable $ 1,112,673 $ 488,750 $ 207,806 $ 1,393,617 $ 200,090 Compensated Absences 27,318 29,159 23,756 32,721 23,424 Total long-term liabilities $ 1,139,991 $ 517,909 $ 231,562 $ 1,426,338 $ 223,514 NOTE 9. PENSION PLAN A. Plan Description The City provides pension benefits for all of its full-time employees through a non-traditional, joint contributory, hybrid defined benefit plan in the state-wide Texas Municipal Retirement System (TMRS), one of 827 currently administered by TMRS, an agent multiple-employer public employee retirement system. Benefits depend upon the sum of the employee's contributions to the plan, with interest, and the City- financed monetary credits, with 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. 43 -- CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 9. PENSION PLAN — CONTINUED A. Plan Description —Continued 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. The City of Wylie is one of 827 municipalities having the benefit plan administered by TMRS. Each of the 827 Municipalities has an annual, individual actuarial valuation performed. All assumptions for the 12-31-07 valuations are contained in the 2007 TMRS Comprehensive Annual Financial Report, a copy of which may be obtained by writing to P.O. Box 149153, Austin, Texas 78714-9153. B. Contributions The contribution rate for employees is 7%, with the City's matching ratio being 2 to 1, both as adopted by the governing body of the City. Under the state law governing TMRS, the actuary annually determines the City's contribution rate. This rate consists of the normal cost contribution rate and the prior service contribution rate, both of which are calculated to be a level percent of payroll from year to year. The normal cost contribution rate finances the currently accruing monetary credits due to the City's matching percent, which are the obligation of the City as of an employee's retirement date, not at the time the employee's contributions are made. The normal cost contribution rate is the actuarially determined percent of payroll necessary to satisfy the obligation of the City to each employee at the time his/her retirement becomes effective. The prior service contribution rate amortizes the unfunded (overfunded) actuarial liability (asset) over the remainder of the plan's 25- year amortization period. The projected unit credit actuarial cost method is used for determining the City contribution rate. Both the employees and the City make contributions monthly. Because the City needs to know its contribution rate in advance for budgetary purposes, there is a one-year delay between the actuarial valuation that serves as the basis for the rate and the calendar year when the rate goes into effect (i.e. December 31, 2006 valuation is effective for rates beginning January 2008.) Schedule of Actuarial Liabilities and Funding Progress: Actuarial Valuation Date 12/31/07 12/31/06 12/31/05 Actuarial Value of Assets $ 11,674,717 $ 10,293,842 $ 9,134,898 Actuarial Accrued Liability 18,802,090 13,150,242 11,288,216 Percentage Funded 62.1% 78.3% 80.9% Unfunded (Over-funded)Actuarial Accrued Liability(UAAL) 7,127,373 2,856,400 2,153,318 Annual Covered Payroll 10,437,346 8,882,520 8,137,334 UAAL as a Percentage of Covered Payroll 68.3% 32.2% 26.5% Net Pension Obligation (NPO) at the Beginning of Period - - - Annual Pension Cost: Annual required contribution (ARC) 1,054,549 889,419 800,429 Interest on NPO - - - Adjustment to the ARC - - - A.. 1,054,549 889,419 800,429 Contributions Made 1,054,549 889,419 800,429 Increase in NPO - - - NPO at the end of the period $ - $ - $ - �— 44 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 9. PENSION PLAN B. Contributions— Continued Actuarial assumptions are as follows: Actuarial cost method Projected Unit Credit Amortization method Level Percent of Payroll Remaining Amortizatino 30-Years-Closed Period Asset valuation method Amortized Cost Investment rate of return 7% -- Projected salary increases Varies by age and service Inflation rate 3% COL adjustments 2.1% (3% CPI) _. C. Other At its December 8, 2007 meeting, the TMRS Board of Trustees adopted actuarial assumtions to be used in the actuarial valuation for the year ended December 31, 2007. A summary of actuarial assumptions and definitions can be found in the December 31, 2007 TMRS Comprehensive Annual Financial Report(CAFR). Since its inception, TMRS has used the Unit Credit actuarial funding method. This method accounts for liability accrued as of the valuation date, but does not project the potential future liability of provisions adopted by a city. Two-thirds of the cities participating in TMRS have adopted the Updated Service Credit and Annuity Increases provisions on an annually repeating basis. For the December 31, 2007 valuation, the TMRS Board determined that the Projected Unit Credit (PUC) --, funding method should be used, which facilitates advance funding for future updated service credits and annuity increases that are adopted on an annually repeating basis. In addition, the Board also adopted a change in the amortization period from a 25 year "open" to a 25-year "closed" period. TMRS Board of Trustee rules provide that, whenever a change in actuarial assumptions or methods results in a contribution rate increase in an amount greater than 0.5%, the amortization period will be increased to 30 years, unless a city requests that the period remain at 25 years. For cities with repeating features, these changes would likely result initially in higher required contributions and lower funded ratios; however, the funded ratio should show steady improvement over time. To assist in this transition to higher rates, the Board also approved an eight-year phase-in period, which will allow cities the opportunity to increase their contributions gradually (approx. 12.5% each year) to their full rate (or their required contribution rate). If the changes in actuarial funding method and assumptions had not been adopted for the 2007 valuation, the city's unfunded actuarial accrued liability would have been $3,491,126 and the funded ratio would have been 77.0%. In addition, TMRS is currently working on its legislative package for 2009. There is a possibility that the investment rate of return (IRR) assumption of 7% would need to be lowered if desired legislation for the 2009 session is unsuccessful. Maintaining a 7% IRR assumption is contingent in part on the continued diversification of the TMRS portfolio, from an almost exclusive bond portfolio to a portfolio that includes equities as well. If state legislation needed to facilitate the continued diversification is not enacted, TMRS may have to revisit the continued diversification of the portfolio and consider reducing the assumed IRR. A reduction in the IRR would result in increased actuarial accrued liabilities, thus causing further increases in city contribution rates, following the December 31, 2009 actuarial valuation. -- 45 "' CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 10. NORTH TEXAS MUNCIPAL 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. 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, M- and use storm and flood water, the water of rivers and streams and underground water, for irrigation, power and all other useful purposes and to supply water for municipal, domestic, power, industrial and commercial uses and purposes and all other beneficial uses and purposes; and (2) collect, transport, process, treat, dispose of, and control all municipal, domestic, industrial or commercial waste whether in fluid, solid or composite state, including specifically the control, abatement or reduction of all types of pollution. The City retains no ongoing financial interest equity investments and/or responsibilities for the District other than the contractual arrangements discussed more fully -- herein. NOTE 11. MUDDY CREEK REGIONAL WASTEWATER SYSTEM In May 1999, the Cities of Wylie and Murphy in Collin County entered into a contract with the District to provide for the acquisition, construction, improvement, operation, and maintenance of the Regional Muddy Creek Wasterwater 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 had 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 $112,780 for 2008. �-- 46 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 12. CONTINGENT LIABILITIES Amounts received or receivable from grantor agencies are subject to audit and adjustment by such agencies. Any disallowed claims, including amounts already collected may constitute a liability of the .� applicable funds. The amounts, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. The City periodically is defendant in various lawsuits. At September 30, 2008, 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 $2,391,234 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, 2008, these commitments totaled $572,967. NOTE 13. RISK MANAGEMENT The City is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; employee health benefits; and other claims of various natures. The City purchases commercial insurance to indemnify it in event of loss. For the past three years, settlements did not exceed coverage. NOTE 14. RELATED PARTY TRANSACTIONS —" The chairman of the board of directors of the Wylie Economic Development Corporation (WEDC) is the branch president of a local bank. During the year ended September 30, 2005, WEDC entered into a loan agreement with this bank for$878,372, payable over a ten year term, with interest rates of 5.75% for the first five years and 6.20% for the next five years. At September 30, 2008, the unpaid balance of this loan was $622,181. 47 -- CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 15. 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 $ 523,085 Receivables 665,370 Inventory 2,639,582 Total Assets $ 3,828,037 Liabilities Current liabilities $ 332,563 Advance from Primary Government 60,018 Total Liabilities 392,581 Fund Balance 3,435,456 Total Liabilities and Fund Balance $ 3,828,037 Income Statement WEDC Revenues: Sales tax revenue $ 1,293,676 Interest income 11,974 Miscellaneous income 76,607 Total Revenues 1,382,257 Expenditures: Expenditures 822,767 Other financing sources (uses) Proceeds from issuance of debt 488,750 Net change in fund balance 1,048,240 Fund balance 10/1/2007 2,387,216 Fund balance 9/30/2008 $ 3,435,456 48 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 15. 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 assets: Total fund balance $ 3,435,456 Payables for compensated absences (32,721) Accrued interest payable (1,670) Payable for loan principal currently due (1,393,617) Net assets $ 2,007,448 Reconciliation of change in fund balance to change in net assets: Change in fund balance $ 1,048,240 Change in payables for compensated absences (5,403) Change in accrued interest payable 3,527 New loan proceeds (488,750) Payment of loan principal 207,806 Change in net assets $ 765,420 NOTE 16. LAND ACQUISITION The discrete component unit owns property with a carrying value of$2,639,582. This property is held as an incentive to attract businesses. 49 CITY OF WYLIE, TEXAS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2008 NOTE 17. PRIOR PERIOD ADJUSTMENTS The October 1, 2007 Capital Projects Fund fund balance has been restated as follows: Per prior year financial statements $ 35,075,726 To correct the recording of an escrow payment received from and subsequently reimbursed to Wylie ISD. (581,648) To correct retainage payable balance to reflect liquidation of the liability in previous fiscal year. 188,551 Fund balance, as restated $ 34,682,629 The October 1, 2007 Utility Fund Net Assets have been restated as follows: a Per prior year financial statements $ 52,727,906 To correct prior year construction-in-progress balances 330,169 To correct recognition of prior year capital expenditures (99,352) To correct retainage payable balance to reflect liquidation of the liability in previous fiscal year. 231,100 .,., Net assets, as restated $ 53,189,823 The October 1, 2007 Governmental Activities Net Assets have been restated as follows: Per prior year financial statements $ 96,130,743 To correct the recording of an escrow payment received from and subsequently reimbursed to Wylie ISD. (581,648) To correct retainage payable balance to reflect liquidation of the liability in previous fiscal year. 188,551 Net assets, as restated $ 95,737,646 -� 50 4�L$$I ohs .� xbM'IIVa 33 a *... os No- �-�I�� F._ �_ agVi10'107 .� ..:,. t( V� / ..,� � _ C '� 3 � I . ,., � f1 .01_,4,1e -_�. , , vi 1, 1 it ,----j)1) ` �1 {*? l' AIM So _. 0.410, 1.1063 REQUIRED SUPPLEMENTARY INFORMATION OMNI 116.1 4. MOS 9.0 MOW 51 CITY OF WYLIE, TEXAS EXHIBIT A-10 STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES = BUDGET (GAAP BASIS) AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget Positive .-» Original Final Actual Amount (Negative) REVENUES Ad valorem taxes $ 11,890,020 $ 11,890,020 $ 11,906,005 $ 15,985 Non-property taxes 2,612,000 2,612,000 2,599,318 (12,682) - Franchise fees 1,980,000 1,980,000 2,045,205 65,205 Licenses and permits 977,750 977,750 709,636 (268,114) Intergovernmental 451,110 469,030 553,549 84,519 Services fees 2,226,640 2,246,640 2,273,890 27,250 Court fees 540,000 540,000 517,156 (22,844) - Interest income 250,000 350,000 356,021 6,021 Miscellaneous income 114,000 175,990 276,654 100,664 Total revenues 21,041,520 21,241,430 21,237,434 (3,996) ,_., EXPENDITURES Current General government City council 139,200 139,200 116,029 23,171 - City manager 627,060 721,160 694,763 26,397 City secretary 254,176 254,176 233,891 20,285 City attorney 133,000 173,000 204,810 (31,810) Finance 678,460 678,460 636,692 41,768 - Building and fleet maintenance 243,300 243,300 206,280 37,020 Municipal court 328,818 337,048 308,866 28,182 Human resources 200,740 205,740 180,539 25,201 Purchasing 102,786 105,586 105,573 13 Information technology 385,700 385,700 343,904 41,796 Combined services/general 2,780,300 3,045.380 2,811,679 233,701 Total general government 5,873,540 6,288,750 5.843,026 445,724 52 CITY OF WYLIE, TEXAS EXHIBIT A-10 "' STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES (CONCLUDED) IN FUND BALANCES = BUDGET (GAAP BASIS) AND ACTUAL- GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget- MO. Positive Original Final Actual Amount (Negative) Public safety ,.... Police 4,468,740 4,579,570 4,377,099 202,471 Fire 4,561,652 4,588,212 4,336,061 252,151 Animal control 266,000 266,000 229,760 36,240 Total public safety 9,296,392 9,433,782 8,942,920 490,862 OBRIA Urban development Planning 407,020 407,020 301,095 105,925 Building inspection 720,850 720,850 600,789 120,061 '-' Code enforcement 153,650 153,650 124,376 29,274 Total urban development 1,281,520 1,281,520 1,026,260 255,260 Streets Streets 1,619,840 1,630,590 1,587,208 43,382 Total streets 1,619,840 1,630,590 1,587,208 43,382 """ Community service Parks 1,489,210 1,497,010 1,380,494 116,516 Recreation 318,455 340,205 297,409 42,796 Library 709,106 727,026 704,317 22,709 Total community service 2,516,771 2,564,241 2,382,220 182,021 Total expenditures 20,588,063 21,198,883 19,781,634 1,417,249 Excess(deficiency)of revenues over(under)expenditures 453,457 42,547 1,455,800 1,413,253 OTHER FINANCING SOURCES(USES) W'" Transfers in 455,000 519,000 450,000 69,000 Transfers out (866,300) (866,300) (866,300) - Total other financing sources(uses) (411,300) (347,300) (416,300) 69,000 40.1 Net change in fund balances 42,157 (304,753) 1,039,500 1,344,253 Fund balances,October 1 8,027,081 8,027,081 8,027,081 - Fund balances,September 30 $ 8,069,238 $ 7,722,328 $ 9,066,581 $ 1,344,253 ... 34.41 AMY - 53 CITY OF WYLIE, TEXAS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION YEAR ENDED SEPTEMBER 30, 2008 STEWARDSHIP, COMPLIANCE, AND ACCOUNTABLITY 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 2008, individual amendments were not material in relation to the original appropriations. Any budgeted amounts appropriated at fiscal year-end and not spent automatically lapse. 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. —� 54 COMBINING STATEMENTS AND BUDGETARY COMPARISON SCHEDULES 55 CITY OF WYLIE, TEXAS EXHIBIT A-11 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) GENERAL OBLIGATION DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Variance with -'- Budgeted Amounts Final Budget- Original Final Actual Positive(Negative) REVENUES Ad valorem taxes $ 3,624,480 $ 3,624,480 $ 3,624,280 $ (200) Interest income - - 44,456 44,456 Total revenues 3,624,480 3,624,480 3,668,736 44,256 ._.. EXPENDITURES Debt service Principal 1,748,130 1,748,130 1,678,248 69,882 Interest and fiscal charges 2.641,850 2,641,850 2,455,137 186,713 Total debt service 4,389,980 4,389,980 4,133,385 230,969 Excess(deficiency)of revenue over(under)expenditures (765,500) (765,500) (464,649) 300,851 Other financing sources(uses) Transfers in 771,540 771,540 771,540 - Total other financing sources(uses) 771,540 771,540 771,540 Net change in fund balances 6,040 6,040 306,891 300,851 Fund balances, October 1 138.535 138,535 138,535 - Fund balances,September 30 $ 144,575 $ 144,575 $ 445,426 $ 300,851 56 -•- 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 developmental and improvement of City Parks. EMERGENCY COMMUNICATIONS FUND Accounts for the operations of the 911 dispatch services of the police and fire departments. 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. PUBLIC ARTS FUND Accounts for the accumulation of resources specifically designated for enhancing public art in City public works projects and for acquiring visual art as determined by the Public Arts Program. DEBT SERVICE FUND 4B DEBT SERVICE FUND 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 and 2005. 57 CITY OF WYLIE, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2008 SPECIAL Park -- 4B Sales Tax Acquisition and Emergency Fire Training Revenue Improvement Communications Center ASSETS Cash and cash equivalents $ 902,052 $ 371,150 $ 601,886 $ 91,437 Receivables: (net of allowances for uncollectibles) Other - - 38,898 1,106 Interest receivable 1,236 895 835 129 Intergovernmental 243,186 - - - Total assets $ 1,146,474 $ 372,045 $ 641,619 $ 92,672 LIABILITIES AND FUND BALANCES Accounts payable $ 20,114 $ 1,405 $ 17,869 $ 8,177 Other payables and accruals 10,992 44,000 13,543 - Due to other funds 13,247 - - - Total liabilities 44,353 45,405 31,412 8,177 FUND BALANCES Reserved for Debt service - - - - Unreserved, reported in Special revenue funds 1,102,121 326,640 610,207 84,495 Total fund balances 1,102,121 326,640 610,207 84,495 Total liabilities and fund balances $ 1,146,474 $ 372,045 $ 641,619 $ 92,672 58 -- EXHIBIT B-1 REVENUE FUNDS Municipal Total Nonmajor Fire Development Municipal Court Court Building Public Arts 4B Debt Service Governmental Fees Technology Security Fund Fund Funds $ 527,493 $ 46,205 $ 117,870 $ 45,884 $ 188,784 $ 2,892,761 - - - - 40,004 730 65 167 65 267 4,389 - - - - - 243,186 $ 528,223 $ 46,270 $ 118,037 $ 45,949 $ 189,051 $ 3,180,340 $ - $ - $ - $ - $ - $ 47,565 - - - - - 68,535 .. - - - - 13,247 - - - - 129,347 -- - 189,051 189,051 528,223 46,270 118,037 45,949 - 2,861,942 528,223 46,270 118,037 45,949 189,051 3,050,993 $ 528,223 $ 46,270 $ 118,037 $ 45,949 $ 189,051 $ 3,180,340 - 59 CITY OF WYLIE, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- NONMAJOR GOVERNMENTAL FUNDS "'° SEPTEMBER 30, 2008 SPECIAL _ Park - 4B Sales Tax Acquisition and Emergency Fire Training Revenue Improvement Communications Center REVENUES Sales taxes $ 1,293,676 $ - $ - $ - Intergovernmental - 309,372 - - Service fees - - 459,992 33,376 Court fees - - - - - Interest income 21,079 25,072 19,786 2,885 Miscellaneous income 71 30,324 - 2,616 Total revenues 1,314,826 364,768 479,778 38,877 - EXPENDITURES Current: General government - - - - Public safety - - 1,151,546 61,635 -'" Community service 390,503 531,082 - - Debt service Principal - - - - Interest and fiscal charges - - - - Total expenditures 390,503 531,082 1,151,546 61,635 Excess(deficiency)of revenues over(under)expenditures 924,323 (166,314) (671,768) (22,758) Other financing sources (uses) - Transfers in - 281 790,000 43,000 Transfers out (566,190) (163,238) - - Total other financing sources(uses) (566,190) (162.957) 790,000 43,000 ""` Net change in fund balances 358,133 (329,271) 118,232 20,242 - Fund balances, October 1 743,988 655.911 491,975 64,253 Fund balances, September 30 $ 1,102,121 $ 326,640 $ 610,207 $ 84,495 60 -- EXHIBIT B-2 - REVENUE FUNDS Municipal Municipal Court Total Nonmajor Fire Development Court Building Public Arts 4B Debt Service Governmental Fees Technology Security Fund Fund Funds '""` $ - $ - $ - $ - $ - $ 1,293,676 - - - - - 309,372 - - - - - 493,368 „„,,, - 17,557 13,274 - - 30,831 11,417 2,776 3,678 949 8,984 96,626 325,080 - - - - 358,091 ,w,,, 336,497 20,333 16,952 949 8,984 2,581,964 - - - 5,000 5,000 - 88,171 - - - 1,301,352 - - - - - 921,585 - - - - 297,000 297,000 - - - - 270,164 270,164 88,171 - 5,000 567,164 2,795,101 336,497 (67,838) 16,952 (4,051) (558,180) (213,137) - - - 50,000 566,190 1,449,471 - - - - - (729,428) - - 50,000 566,190 720,043 336,497 (67,838) 16,952 45,949 8,010 506,906 191,726 114,108 101,085 - 181,041 2,544,087 $ 528,223 $ 46,270 $ 118,037 $ 45,949 $ 189,051 $ 3,050,993 - 61 CITY OF WYLIE, TEXAS EXHIBIT C-1 4B SALES TAX REVENUE FUND SPECIAL REVENUE FUND �. BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Sales taxes $ 1,300,000 $ 1,300,000 $ 1,293,676 $ (6,324) Interest income 10,000 10,000 21,079 11,079 Miscellaneous income - - 71 71 Total revenues 1,310,000 1,310.000 1,314,826 4,826 ..,. EXPENDITURES Current Community service 4B Parks 367,280 367,280 285,796 81,484 4B Recreation 109,200 109,200 104,707 4,493 Total Community Service 476,480 476,480 390,503 85,977 .W Total expenditures 476,480 476,480 390,503 85,977 Excess(deficiency)of revenues over(under)expenditures 833,520 833,520 924,323 90,803 Other financing sources(uses) Transfers out (566,190) (566,190) (566,190) - Total other financing sources(uses) (566,190) (566,190) (566,190) - Net change in fund balances 267,330 267,330 358,133 90,803 Fund balances,October 1 743,988 743,988 743,988 - Fund balances, September 30 $ 1,011,318 $ 1,011,318 $ 1,102,121 $ 90,803 62 -- CITY OF WYLIE, TEXAS EXHIBIT C-2 PARK ACQUISTION AND IMPROVEMENT SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Intergovernmental $ - $ 330,000 $ 309,372 $ (20,628) Interest income - - 25,072 25,072 Miscellaneous income 300.000 300,000 30,324 (269,676) Total revenues 300,000 630,000 364,768 (265,232) EXPENDITURES Current Community service Park acquisition-west zone 23,940 23,940 21,573 2,367 Park acquisition-central zone 9,020 679,020 495,824 183,196 Park acquisition-east zone 14,600 14,600 13,685 915 Total expenditures 47,560 717,560 531,082 186,478 Excess(deficiency)of revenues over(under)expenditures 252,440 (87,560) (166,314) (78,754) Other financing sources(uses) Transfers in - - 281 281 Transfers out - - (163,238) (163,238) Total other financing sources(uses) - - (162,957) (162,957) Net change in fund balances 252,440 (87,560) (329,271) (241,711) Fund balances, October 1 655,911 655,911 655,911 - Fund balances, September 30 $ 908,351 $ 568,351 $ 326,640 $ (241,711) «w- 63 CITY OF WYLIE, TEXAS EXHIBIT C-3 EMERGENCY COMMUNICATIONS FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget ..., Positive Original Final Actual (Negative) REVENUES Service fees $ 470,000 $ 470,000 $ 459,992 $ (10,008) Interest income - - 19,786 19,786 Total revenues 470,000 470,000 479,778 9,778 EXPENDITURES Current -- Public safety Dispatch services 1,342,247 1,407,247 1,151,546 255,701 Total public safety 1,342,247 1,407,247 1,151,546 255,701 Excess(deficiency)of revenues over(under)expenditures (872,247) (937,247) (671,768) 265,479 Other financing sources (uses) Transfers in 790,000 790,000 790,000 - Total other financing sources (uses) 790,000 790,000 790,000 - Net change in fund balances (82,247) (147,247) 118,232 265,479 Fund balances, October 1 491,975 491,975 491,975 - Fund balances, September 30 $ 409,728 $ 344,728 $ 610,207 $ 265,479 0, 64 --� CITY OF WYLIE, TEXAS EXHIBIT C-4 FIRE TRAINING CENTER SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, 2008 Budgeted Amounts Variance with Final Budget Positive Original Final Actual (Negative) REVENUES Service fees $ 25,000 $ 25,000 $ 33,376 $ 8,376 Interest income - - 2,885 2,885 Miscellaneous income - - 2,616 2,616 Total revenues 25,000 25,000 38,877 13,877 EXPENDITURES Current Public safety Fire training center 65,037 65,037 61,635 3,402 Total public safety 65,037 65,037 61,635 3,402 *m- Excess(deficiency)of revenues over(under)expenditures (40,037) (40,037) (22,758) 17,279 Other financing sources (uses) Transfers in 43,000 43,000 43,000 - Total other financing sources(uses) 43,000 43,000 43,000 - Net change in fund balances 2,963 2,963 20,242 17,279 Fund balances, October 1 64,253 64,253 64,253 - Fund balances, September 30 $ 67,216 $ 67,216 $ 84,495 $ 17,279 MOO 65 CITY OF WYLIE, TEXAS EXHIBIT D-1 COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS SEPTEMBER 30, 2008 Total Nonmajor —" Debt Service 4B Debt Service 4B Debt Service Funds (See 1996 2005 Exhibit B-1) ,.. ASSETS Cash and Cash Equivalents $ 36,457 $ 152,327 $ 188,784 Interest receivable 51 216 267 Total assets $ 36,508 $ 152,543 $ 189,051 FUND BALANCES Fund balances Reserved for Debt service $ 36,508 $ 152,543 $ 189,051 r. Total fund balances $ 36,508 $ 152,543 $ 189,051 66 -- CITY OF WYLIE, TEXAS EXHIBIT D-2 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR DEBT SERVICE FUNDS SEPTEMBER 30, 2008 Total Nonmajor Debt Service 4B Debt 4B Debt Funds (See Service 1996 Service 2005 Exhibit B-2) REVENUES Interest income $ 1,818 $ 7,166 $ 8,984 Total revenues 1,818 7,166 8,984 EXPENDITURES Debt service Principal 90,000 207,000 297,000 Interest and fiscal charges 55,661 214,503 270,164 Total expenditures 145,661 421,503 567,164 Excess (deficiency) of revenues over(under) expenditures (143,843) (414,337) (558,180) Other financing sources (uses) ' Transfers in 144,950 421,240 566,190 Total other financing sources (uses) 144,950 421,240 566,190 Net change in fund balances 1,107 6,903 8,010 Fund balances, October 1 35,401 145,640 181,041 Fund balances, September 30 $ 36,508 $ 152,543 $ 189,051 .40 0.0 67 CITY OF WYLIE, TEXAS EXHIBIT D-3 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B DEBT SERVICE 1996 FUND -' DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Variance with Budgeted Amounts Final Budget- Original Final Actual Positive(Negative) REVENUES Interest income $ - $ - $ 1,818 $ 1,818 Total revenues - - 1,818 1,818 EXPENDITURES Debt service Principal 90,000 90,000 90,000 Interest and fiscal charges 54,950 54.950 55,661 (711) Total debt service 144,950 144,950 145,661 (711) Total expenditures 144,950 144,950 145,661 (711) Excess(deficiency)of revenues over(under)expenditures (144,950) (144,950) (143,843) 1,107 Other financing sources(uses) Transfers in 144,950 144,950 144,950 - Total other financing sources(uses) 144,950 144,950 144,950 - Net changes in fund balances - - 1,107 1,107 Fund balances,October 1 35.401 35,401 35,401 - Fund balances,September 30 $ 35,401 $ 35,401 $ 36,508 $ 1.107 -- 68 -- CITY OF WYLIE, TEXAS EXHIBIT D-4 BUDGETARY COMPARISON SCHEDULE (GAAP BASIS) 4B DEBT SERVICE 2005 FUND DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Variance with Budgeted Amounts Final Budget- Original Final Actual Positive(Negative) REVENUES Interest income $ - $ - $ 7,166 $ 7,166 Total revenues - - 7,166 7,166 EXPENDITURES Debt service Principal 207,000 207,000 207,000 - Interest and fiscal charges 214,240 214,240 214,503 (263) Total debt service 421,240 421,240 421,503 (263) Total expenditures 421,240 421,240 421,503 (263) Excess(deficiency)of revenues over(under)expenditures (421,240) (421,240) (414,337) 6,903 Other financing sources(uses) Transfers in 421,240 421,240 421,240 - Total other financing sources(uses) 421,240 421,240 421,240 - Net changes in fund balances - - 6,903 6,903 Fund balances,October 1 145,640 145,640 145,640 - Fund balances,September 30 $ 145,640 $ 145,640 $ 152,543 $ 6,903 -- 69 r r F Iiirkt r fO ,,,, . aot„l i , ,.,;; \; . '-, \� ;oaf 04, �-. !il\ •.moo•...,,,,,_ `_ra ,; • �L'� III' . `* t`1,a V ' _ , LORADO it LI,a, .. 0-ife RAIIWAy 6 IA 'kr1887 $ S ATE OF war 1.00 OMR OWN 40104 ORM STATISTICAL SECTION PANMP 1011111 70 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 tables is derived from the comprehensive annual financial reports for the relevant year. The City implemented GASB Statement 34 in fiscal year 2003: tables presenting government-wide information include information beginning in that year. 71 -- CITY OF WYLIE, TEXAS TABLE 1 NET ASSETS BY COMPONENT LAST FIVE FISCAL YEARS (UNAUDITED) Fiscal Year 2004 2005 2006 2007 2008 Governmental Activities Invested in Capital Assets, Net of Related Debt $ 62,317,301 $ 72,335,440 $ 73,959,342 $ 80,156,749 $ 81,535,501 Restricted 4,103,955 6,412,687 9,702,583 4,748,476 - Unrestricted 7,178,450 7,914,730 5,266,581 11,225,518 16,778,998 Total Governmental Activities Net Assets 73,599,706 86,662,857 88,928,506 96,130,743 98,314,499 Business-type Activities Invested in Capital Assets, Net of Related Debt 20,801,795 25,207,269 31,205,119 36,564,901 37,155,724 m.. Restricted 12,626,787 12,739,448 11,926,132 8,738,654 7,460,624 Unrestricted 3,680,724 5,175,119 6,181,593 7,424,351 9,393.691 Total Business-type Activities Net Assets 37,109,306 43,121,836 49,312,844 52,727,906 54,010,039 Primary Government Invested in Capital Assets, Net of Related Debt 83,119,096 97,542,709 105,164,461 116,721,650 118,691,225 .... Restricted 16,730,742 19,152,135 21,628,715 13,487,130 7,460,624 Unrestricted 10,859,174 13,089,849 11,448,174 18,649,869 26,172,689 Total Primary Government Net Assets $ 110,709,012 $ 129,784,693 $ 138,241,350 $ 148,858,649 $ 152,324,538 690. 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. MO M. Mot MIN daiWit elafflat - 72 CITY OF WYLIE, TEXAS TABLE 2 EXPENSES, PROGRAM REVENUES, AND NET (EXPENSE)/REVENUE LAST FIVE FISCAL YEARS (UNAUDITED) Fiscal Year 2004 2005 2006 2007 2008 — Expenses Governmental Activities: General Government $ 3,360,719 $ 3,490,621 $ 4,144,882 $ 4,027,017 $ 5,861,991 Public safety 5,898,710 7,437.298 8,003,798 10,029,670 10,502,873 — Urban development 839,258 958,368 862.184 1,083,316 1,061,318 Streets 3,507,891 4,012,471 4,578,339 4,631,177 4,871,088 Community service 2,118,200 2,348,580 2,651.744 3,074,976 3,248,168 Interest on Long-Term Debt 836.290 1,030,375 1,751,355 2,795,083 3,068,061 _.. Total Governmental Activities Expenses 16,561,068 19,277,713 21,992,302 25,641,239 28,613,499 Business-type Activities Utility 5,155,675 7.926,463 8,843,954 9,495,460 10,219,481 — Total Business-type Activities Expenses 5,155,675 7.926,463 8.843,954 9,495,460 10,219,481 Total Primary Government Expenses $ 21,716,743 $ 27,204,176 $ 30,836,256 $ 35,136,699 $ 38,832,980 Program Revenues Governmental Activities: Charges for Services: General Government $ 1,399,332 $ 1,522,104 $ 1,862,104 $ 2,176,853 $ 2,192,056 Public safety 779,785 1,071,140 946,408 1,034,296 1,011,893 - Urban development 1,986,683 1,689,979 1,748,000 1,400,515 1,043,266 Community service 107,242 130,434 221,299 209,254 313,050 Operating Grants and Contributions 42,088 61,271 37,731 372,503 405,557 Capital Grants and Contributions 10,902,894 12,462,144 8,411,904 5,958,047 2,200,423 — Total Governmental Activities Program Revenues 15,218,024 16,937,072 13,227,446 11,151,468 7,166,245 Business-type Activities — Charges for Services: Utlility 6,776,232 7,876,859 8,832,061 8,041,284 9,508,602 Capital Grants and Contributions 3,863,745 5,945,267 5,148,706 4,019,494 1,154,027 Total Business-type Activities Program Revenues 10,639.977 13,822,126 13,980,767 12,060,778 10,662,629 — Total Primary Government Program Revenues $ 25,858,001 $ 30,759,198 $ 27,208,213 $ 23,212,246 $ 17,828,874 Net(Expense)/Revenue — Governmental Activities $ (1,343,044) $ (2,340,641) $ (8,764,856) $ (14,489,771) $ (21,447,254) Business-type Activities 5,484,302 5,895,663 5,136,813 2,565,318 443,148 Total Primary Government Net Expense $ 4,141,258 $ 3,555,022 $ (3,628,043) $ (11,924,453) $ (21,004,106) 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. 73 CITY OF WYLIE, TEXAS TABLE 3 GENERAL REVENUES AND TOTAL CHANGE IN NET ASSETS - LAST FIVE FISCAL YEARS (UNAUDITED) «r 2004 2005 2006 2007 2008 Net(Expense)/Revenue Governmental Activities $ (1,343,044) $ (2,340,641) $ (8,764,856) $ (14,489,771) $ (21,447,254) Business-type Activities 5,484,302 5,895,663 5,136,813 2,565,318 443,148 Total Primary Government Net Expense 4,141,258 3.555,022 (3,628,043) (11,924,453) (21,004,106) General Revenues and Other Changes in Net Assets Governmental Activities: Taxes 81 110. Property Taxes 8,226,158 9,744,962 11,232,673 13,100,185 15,540,800 Sales Taxes 2,130,573 2,668,983 3,308,755 3,575,795 3,892,994 Franchise Taxes 1,712,695 1,454,975 1,941,805 1,739,883 1,963,797 Unrestricted Investment Earnings 146,679 439,481 1,406,561 2,687,320 1,926,928 Miscellaneous Income 25,698 558,401 469,580 152,518 215,192 .MI Gain(loss)on disposal of capital assets - - - (13,693) 34,396 Transfers 570,239 479,942 447,137 450,000 450.000 Total Governmental Activities 12,812.042 15,346,744 18,806,511 21.692,008 24,024,107 WOW Business-type Activities: Investment Earnings 191,258 441,638 821,375 1.125,117 786,986 Miscellaneous Income 131,494 129,976 315,329 174,627 40,082 Gain(loss)on disposal of capital assets - 193,305 - - - Transfers (570,239) (479,942) (447,137) (450,000) (450,000) *. Total Business-type Activities (247,487) 284,977 689,567 849,744 377,068 Total Primary Government $ 12,564,555 $ 15,631,721 $ 19,496,078 $ 22,541,752 $ 24,401,175 Change in Net Assets "°` Governmental Activities $ 11.468,998 $ 13.006,103 $ 10,041,655 $ 7,202,237 $ 2,576,853 Business-type Activities 5,236,815 6,180.640 5.826,380 3,415,062 820.216 Total Primary Government $ 16,705,813 $ 19,186,743 $ 15,868,035 $ 10,617,299 $ 3.397.069 ..... 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. 4.1114 yaw. WNW NM - 74 CITY OF WYLIE, TEXAS FUND BALANCE OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) 1999 2000 2001 2002 2003 General Fund Reserved $ 83,197 $ 123,443 $ 93,941 $ 281,746 $ 27,156 Unreserved 1,013,713 1,029,509 2,074,503 2,427,547 3,358,463 Total General Fund $ 1,096,910 $ 1,152,952 $ 2,168,444 $ 2,709,293 $ 3,385,619 All Other Governmental Funds Reserved $ 351,616 $ 413,805 $ 447,709 $ 504,533 $ 652,595 Unreserved, Reported In: Special Revenue Funds 510.538 648,818 656,310 553,365 923,291 Capital Projects Funds 3,559,741 3,977,960 7,134,694 8,485,096 7,124,117 Total All Other Governmental Funds $4,421,895 $ 5,040,583 $ 8,238,713 $ 9,542,994 $ 8,700,003 -- (1)The increase in fund balance was due to unspent bond proceeds from an issuance during the period for capital projects. ,^ 75 TABLE 4 2004 2005 2006 2007 2008 $ 27,156 $ 66,650 $ 193,791 $ 541,028 $ 188,255 3,358,463 4,426,413 5,923,979 7,486,053 8,878,326 $ 3,385,619 $ 4,493,063 $ 6,117,770 $ 8,027,081 $ 9,066,581 $ 652,595 $ 799,229 $ 1,193,142 $ 319,576 $ 634,477 923,291 1,651,712 1,619,655 2,363,046 2,861,942 7,124,117 5,565,400 (1) 39,960,132 35,075,726 85,908,035 $ 8,700,003 $ 8,016,341 $ 42,772,929 $ 37,758,348 $ 89,404,454 «a. a.. ... 76 CITY OF WYLIE, TEXAS CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (UNAUDITED) 1999 2000 2001 2002 2003 - Revenues Ad valorem taxes $ 5,000,046 $ 5,717,572 $ 6,591,776 $ 5,549,904 $ 6,789,129 Sales taxes - - - 1,425,506 1,513,254 Franchise fees - - - 958,066 1,062,766 - Licenses and permits 313,225 380,124 739,570 1,131,544 1,708,903 Intergovernmental 183,860 305,156 263,330 365,316 360,135 Service fees 786,721 834,143 1,077,036 1,643,429 1,563,150 ,„` Court fees 305,766 520,297 492,549 484,920 426,637 Interest income 210,125 368,180 358,224 225,386 188,379 Miscellaneous income 255,687 109,817 292,778 162,866 353,940 Total Revenues 7,055,430 8,235,289 9,815,263 11,946,937 13,966,293 Expenditures General Government 2,877,573 2.243,847 2,553,293 2,946,905 3,067,478 _, Public safety 2,681,027 2,763,704 3,144,614 4,120,896 4,761,956 Urban development 335,778 418,151 550.994 711,194 707,450 Streets 449,737 561,432 445,148 2,210,787 721,335 Community service 592,189 893,465 1,166,681 1,438,312 1,906,459 - Capital Outlay 1,693,845 1,841,395 1,758,402 - 1,479,178 Debt Service Principal 874,452 1,186,455 1,409,509 1,096,743 1,190,889 Interest and fiscal charges - - - 746,970 875,384 - Bond issuance costs - - - - - Total Expenditures 9,504,601 9,908,449 11,028,641 13,271,807 14,710,129 Excess of Revenues Over(Under) Expenditures (2,449,171) (1,673,160) (1,213,378) (1,324,870) (743,836) - Other Financing Sources(Uses) Transfers In 425,288 542,355 565,000 771,430 1,149,708 Transfers Out (175,288) (174,465) (138,000) (351,430) (909,784) Issuance of long-term debt 4,220,000 2,000,000 5,000,000 2,750,000 - - Premium on bonds issued - - - - - Discount on bonds issued - - - - - Payment to refunded bond escrow agent - - - - - Sale of capital assets - - - - 6,207 - Total Other Financing Sources(Uses) 4,470,000 2,367,890 5,427,000 3,170,000 246,131 Net Change in Fund Balances $ 2,020,829 $ 694,730 $ 4,213,622 $ 1,845,130 $ (497,705) - Debt Service As A Percentage Of Noncapital Expenditures 11.2% 14.7% 15.2% 13.9% 15.6% ` 77 -- TABLE 5 2004 2005 2006 2007 2008 $ 8,173,918 $ 9,754,037 $ 11,207,753 $ 13,094,757 $ 15,530,285 2,130,572 2,668,983 3,308,755 3,575,794 3,892,994 1,382,731 1,407,351 1,893,383 1,908,984 2,045,205 1,522,039 1,260,963 1,319,956 1,056,919 1,857,614 532,857 773,875 443,124 784,350 1,558,929 1,964,910 2,094,474 2,322,030 2,557,315 2,767,258 419,272 427,892 617,288 587,250 547,987 146,679 439,481 1,406,562 2,687,318 1,882,079 143,896 840,676 859,269 1,361,511 644,793 16,416,874 19,667,732 23,378,120 27,614,198 30,727,144 ... 3,380,349 3,767,483 4,169,819 11,542,571 6,927,392 5,773,019 7,751,414 8,892,087 9,357,139 10,244,272 827,281 953,570 859,697 1,080,324 1,026,260 1,213,454 1,345,498 1,548,675 1,470,049 1,587,208 ""` 2,094,914 8,554,999 2,789,512 3,026,580 3,303,805 3,865,797 4,178,917 2,190,857 873,016 5,924,706 ... 1,326,449 1,404,888 1,554,007 1,511,412 1,975,248 850,877 769,876 1,109,257 3,324,640 2,725,301 - 176,219 154,417 75,387 247,318 19,332,140 28,902,864 23,268,328 32,261,118 33,961,510 (2,915,266) (9,235,132) 109,792 (4,646,920) (3.234,366) 1,011,756 1,188,604 1,293,280 2,951,221 2,834,249 (690,495) (943,847) (1,546,049) (2,123,361) (2,384,249) "" - 13,798,337 36,229,000 4,793,155 55,625,000 - 160,796 200,697 34,739 238,069 - (84,614) - (34,364) - ... - - - (3,971,472) - - (1,866,358) - (13,693) - 321,261 12,252,918 36,176,928 1,636,225 56,313,069 ... $ (2,594,005) $ 3,017,786 $ 36,286,720 $ (3,010,695) $ 53,078,703 - 14.1% 9.5% 13.4% 15.6% 17.6% - 78 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 1999 $ 3,146,326 $ 1,143,102 $ 710,618 $ 5,000,046 2000 3,829,263 1,182,764 705,545 5,717,572 2001 4,509,741 1,265,091 816,944 6,591,776 2002 5,549,904 1,425,506 958,066 7,933,476 2003 6,789,129 1,513,254 1,062,766 9,365,149 2004 8,173,918 2,130,572 1,382,731 11,687,221 2005 9,754,037 2,668,983 1,407,351 13,830,371 2006 11,207,753 3,308,755 1,893,383 16,409,891 2007 13,094,757 3,575,794 1,908,984 18,579,535 2008 15,530,285 3,892,994 2,045,205 21,468,484 Percent Change 1999-2008 393.6% 240.6% 187.8% 329.4% 79 NM1. 441, OV y Y.44 t 'El, on Or � �;a � `�`\\i \=`T CITY OF WYLIE, TEXAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (UNAUDITED) Less: Fiscal Residential Commercial Industrial Tax-Exempt Year Property Property Property Property 1999 $ 439,259,135 $ 67,143,855 $ N/A $ 38,543,512 2000 468,009,067 93,993,900 124,720,455 36,723,491 2001 560,941,176 119,452,227 152,385,135 38,197,185 2002 726,859,995 141,791,206 145,359,599 48,290,835 2003 908,488,917 238,191,077 71,440,440 61,618,003 2004 1,150,987,305 278,236,963 68,178,047 67,507,524 2005 1,337,824,710 318,619,349 60,064,348 76,422,118 2006 1,542,236,827 263,505,829 136,669,956 84,931,166 2007 1,764,303,848 288,951,716 146,785,364 89,947,174 2008 1,851,412,088 320,559,885 154,813,362 94,519,658 80 "" TABLE 7 Total Estimated Taxable Assessed Total Taxable Direct Actual Value as a Assessed Tax Taxable Percentage of Value Rate Value Actual Taxable Value $ 467,859,478 0.7000 $ 467,859,478 100.000% 649,999,931 0.7250 649,999,931 100.000% 794,581,353 0.7200 794,581,353 100.000% 965,719,965 0.7150 965,719,965 100.000% 1,156,502,431 0.7050 1,156,502,431 100.000% 1,429,894,791 0.6950 1,429,894,791 100.000% 1,640,086,289 0.6950 1,640,086,289 100.000% 1,857,481,446 0.7068 1,857,481,446 100.000% 2,110,093,754 0.7333 2,110,093,754 100.000% 2,232,265,677 0.8989 2,232,265,677 100.000% 81 CITY OF WYLIE, TEXAS TABLE 8 DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS (UNAUDITED) `W City Direct Rates Overlapping Rates General Wylie Community Collin County Total - Obligation Total Independent Independent Community Direct& Fiscal Basic Debt Direct School School Collin College Overlapping Year Rate Service Rate District District County District Rates - 1999 0.5035 0.1965 0.7000 1.6000 1.5000 0.2500 0.0986 4.1486 2000 0.5209 0.2041 0.7250 1.5700 1.2928 0.2500 0.0957 3.9335 2001 0.4891 0.2309 0.7200 1.5700 1.5000 0.2500 0.0941 4.1341 2002 0.5039 0.2111 0.7150 1.5609 1.4301 0.2500 0.0928 4.0488 2003 0.5340 0.1710 0.7050 1.6100 1.5375 0.2500 0.0920 4.1945 - 2004 0.5559 0.1391 0.6950 1.7200 1.6200 0.2500 0.0919 4.3769 2005 0.5619 0.1331 0.6950 1.8000 1.6700 0.2500 0.0906 4.5056 .... 2006 0.5620 0.1448 0.7068 1.7250 1.5400 0.2400 0.0878 4.2996 2007 0.5620 0.1713 0.7333 1.3900 1.4950 0.2425 0.0877 3.9484 - 2008 0.5620 0.3369 0.8989 1.5100 1.4950 0.2425 0.0865 4.2329 (1) Source: Central appraisal District of Collin County web site(www.collin-cad.org). - (2) Although the Community Independent School District is included in the above presentation, less than one per cent of the City of Wylie lies within this taxing jurisdiction. (3) Basis for property tax rate is per$100 of taxable valuation. - 82 - CITY OF WYLIE, TEXAS TABLE 9 PRINCIPAL PROPERTY TAX PAYERS Oevatii CURRENT YEAR AND TEN YEARS AGO (UNAUDITED) 2008 1998 Percentage Percentage of Total City of Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed ... Taxpayer Value Rank Value Value Rank Value Sanden International $ 47,923,472 1 2.05% $ 52,335,088 1 12.28% ONCOR/TXU Electric Delivery Company 16,891,198 2 0.72% - - 0.00% "A" Sanden International(USA) 16,274,724 3 0.70% 17,118,224 2 4.02% Atrium Companies,Inc. 14,227,470 4 0.61% 3,503,895 9 0.82% Cascades Apartments Ltd. 14,126,467 5 0.60% - - 0.00% Wal-Mart Real Estate Business 14,055,271 6 0.60% - - 0.00% GTE Southwest,Inc. 12,346,030 7 0.53% - - 0.00% YES Companies LLC 11,881,080 8 0.51% - - 0.00% Holland Hitch of Texas Inc. 11,351,327 9 0.49% 11,530,436 3 2.71% Best Circuit Boards,Inc. 10,158,404 10 0.43% - - 0.00% .616 General Telephone - - - 7,171,407 4 1.68% Fujilease Corporation - - 4,890,105 5 1.15% Clayton Homes - - - 4,800,450 6 1.13% Texas Utilities Electric - - - 4,688,321 7 1.10% Weatdale Rustic Oaks Ltd. - - - 3,944,482 8 0.93% Tolmak, Inc. - - - 3,043,306 10 0.71% *a Total $ 169,235,443 7.24% $ 113,025,714 26.52% —*" (1) Source: Central Appraisal District of Collin County. 61.101 83 CITY OF WYLIE, TEXAS TABLE 10 PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) _ Fiscal Collected Within the Year Taxes Levied Fiscal Year of the Levy Collections Total Collections to Date .— Ended for the Percentage In Subsequent Percentage September 30 Fiscal Year Amount of Levy Years Amount of Levy 1997 $ 2,673,944 $ 2,636,405 98.60% $65,880 $2,702,285 101.06% ^ 1998 2,882,071 2,836,280 98.41% 42,583 2.878,863 99.89% 1999 3,161,383 3,095.579 97.92% 28,033 3,123,612 98.81% ^ 2000 3,799,949 3,739,402 98,41% 44,588 3,783,990 99.58% 2001 4,482,580 4,413,866 98.47% 52,355 4,466,221 99.64% ,,,,,, 2002 5,551,269 5,413,295 97.51% 82,696 5,495,991 99.00% 2003 6,900,461 6,567,156 95.17% 136,594 6,703,750 97.15% 2004 8,229,415 8,029,289 97.57% 74,574 8,103,863 98.47% 2005 10,041,005 9,524,055 94.85% 159,178 9,683,233 96.44% ^ 2006 11,161,901 10,989,996 98.46% 157,412 11,147,408 99.87% 2007 12,963.905 12,821,056 98.90% 1 12,821,057 98.90% 2008 15,262,086 15,241,892 99.87% 1 15,241,893 99.87% — • 84 - I I I [ I I I I I I I I I I I I I I CITY OF WYLIE, TEXAS TABLE 11 TAXABLE SALES BY CATEGORY LAST TEN CALENDAR YEARS (UNAUDITED) 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Construction $ 63,570 $ 83,246 $ 113,140 $ 76,359 $ 66,974 $ 83,892 $ 197,405 $ 263,942 $ 237,532 $ 262,065 Manufacturing 119,226 38,708 14,951 133,461 120,075 149,177 143,017 125,161 35,303 39,580 Transportation,Communications 41,089 91,419 61,081 114,753 117,531 412,117 381,744 520,844 574,246 502,877 Wholesale Trade 2,522 10,484 20,561 16,022 29,525 29,152 23,060 87,671 129,301 216,300 Retail Trade 709,595 670,330 800,505 921,257 921,521 1,068,919 1,201,192 1,364,324 1,756,930 1,591,815 Other 647,664 677,297 775,930 726,762 843,448 1,187,665 1,735,330 2,155,410 2,113,517 2,698,777 Total $ 1,583,665 $1,571,483 $ 1,786,168 $ 1,988,615 $ 2,099,075 $ 2,930,923 $ 3,681,747 $ 4,517,352 $ 4,846,829 $5,311,414 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. 85 CITY OF WYLIE, TEXAS TABLE 12 DIRECT AND OVERLAPPING SALES TAX REVENUE LAST TEN FISCAL YEARS (UNAUDITED) Wylie City Economic Fiscal Direct Development Collin Year Rate Corporation County 1999 1.50% 0.50% 0.00% 2000 1.50% 0.50% 0.00% 2001 1.50% 0.50% 0.00% 2002 1.50% 0.50% 0.00% 2003 1.50% 0.50% 0.00% 2004 1.50% 0.50% 0.00% 2005 1.50% 0.50% 0.00% 2006 1.50% 0.50% 0.00% 2007 1.50% 0.50% 0.00% ._ 2008 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. -� 86 '"" II I I I I I I I I CITY OF WYLIE, TEXAS TABLE 13 RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (UNAUDITED) General Bonded Debt Other Governmental Activities Debt General Combination Tax Fiscal Obligation Tax/Revenue Certificates of Revenue Contractual Loans and Capital Year Bonds Bonds Obligation Bonds Obligations Obligation Leases 1999 $ 5,267,238 $ - $ - $ 1,620,000 $ - $ - $ - 2000 8,092,579 - - 1,570,000 - - - 2001 11,064,179 - - 1,515,000 - - - 2002 15,294,286 1,509,130 365,000 1,400,000 - 370,000 - 2003 14,490,946 1,281,580 270,000 1,335,000 - 285,000 - 2004 13,656,341 1,049,736 170,000 1,265,000 - 195,000 - 2005 19,325,556 6,225,000 65,000 1,190,000 - 100,000 33,064 2006 53,613,889 6,010,000 - 1,115,000 841,659 - 16,097 2007 52,738,155 5,790,000 - 1,035,000 1,462,690 - - 2008 89,883,965 22,560,000 - 945,000 1,286,832 - - Business-type Activities General Water Total Percentage Fiscal Obligation Revenue Contractual Capital Primary of Personal Per Year Bonds Bonds Obligations Leases Government Income Capita (2) 1999 $ 6,954,984 $ - $ - $ - $ 13,842,222 $ 0 $ 1,116 2000 6,522,421 1,380,000 - - 17,565,000 4.98% 1,332 2001 6,100,821 3,060,000 - - 21,740,000 4.59% 1,301 2002 3,235,735 6,040,870 - 672,813 28,887,834 5.60% 1,574 2003 3,074,072 5,603,420 - 522,578 26,862,596 4.50% 1,258 2004 2,903,677 5,155,264 - 360,724 24,755,742 3.30% 947 2005 3,699,444 3,615,000 - 356,890 34,609,954 3.91% 1,161 2006 3,226,111 3,460,000 1,157,710 185,000 69,625,466 6.70% 2,110 2007 10,516,845 3,300,000 1,057,000 - 75,899,690 106.70% 2,300 2008 9,941,234 3,125,000 930,964 - 128,672,795 (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 92 for population data. 87 CITY OF WYLIE, TEXAS TABLE 14 RATIOS OF GENERAL BONDED DEBT OUTSTANDING - LAST TEN FISCAL YEARS (UNAUDITED) General Bonded Debt Outstanding Percentage — General Actual Taxable Fiscal Obligation Certificates of Value of Per Year Bonds Obligation Total Property Capita — 1999 $ 15,973,030 $ - $ 15,973,030 3.41% $ 1,383 2000 16,921,504 - 16,921,504 3.20% 1,365 '- 2001 20,782,305 - 20,782,305 3.37% 1,576 2002 15,294,286 365,000 15,659,286 2.98% 937 2003 14,490,946 270,000 14,760,946 1.70% 804 2004 13,656,341 170,000 13,826,341 1.28% 648 2005 19,325,556 65,000 19,390,556 1.80% 742 2006 53,613,889 - 53,613,889 3.51% 1,796 2007 52,738,155 - 52,738,155 2.50% 1,485 — 2008 89,883,765 - 89,883,765 4.03% 2,343 88 — CITY OF WYLIE, TEXAS TABLE 15 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT (UNAUDITED) Estimated MUM Share of Estimated Direct and Debt Percentage Overlapping Governmental Unit Outstanding Applicable Debt 1.461 Debt Repaid With Property Taxes Wylie Independent School District $ 229,400,804 (1) 56.470% $ 129,542,634 Community Independent School District 13,046,888 (1) 0.420% 54,797 Collin County 333,285,000 (1) 2.670% 8,898,710 Collin County 54,315,000 (1) 2.670% 1,450,211 Subtotal,Overlapping Debt 139,946,351 City Direct Debt (2) 53,613,899 NOM Total Direct and Overlapping Debt $ 193,560,250 Ratio of Direct and Overlapping Bonded Debt to Taxable Assessed Valuation 10.92% Per Capita Direct and Overlapping Debt $ 5,865 (1) Source: First Southwest Company WPM (2) Excludes self supported 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 therfore 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 government's taxable assessed value that is within the government's boundaries and dividing it by the total taxable assessed value. MAN 40. .1011 89 CITY OF WYLIE, TEXAS TABLE 16 LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (UNAUDITED) Fiscal Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Debt Limit $ 77,160,814 $86,151,952 $ 98,316,670 $113,213,283 $ 135,497,032 $ 155,220,182 $ 184,161,840 $234,374,571 $ 790,054,078 $ 790,054,078 $ 790,054,078 Total Net Debt Applicable to Limit 13,232,033 15.973,030 16,921,504 20,782,305 22,427.338 15,833,191 14,515,653 25,077,022 53,.613,889 53,613,890 53,613,891 Legal Debt Margin 63,928,781 70,178,922 81,395,166 92,430,978 113,069,694 139,386,991 169,646,187 209,297,549 736,440,189 736,440,188 736,440,187 Total Net Debt Applicable to the Limit As a Percentage of Debt Limit 17 15% 18.54% 17.21% 18 36% 16.55% 10.20% 7.88% 10.70% 6.79% 6.79% 6.79% Legal Debt Margin Calculation for the Current Fiscal Year Assessed Value $ 1,785,589 736 Debt Limit(10%of Assessed Value) 178,558,974 Debt Applicable to Limit: General Obligation Bonds 53,613,889 Less:Amount Set Aside for Repayment of General Obligation Debt (1,245,844) Total Net Debt applicable to Limit 52,368,045 Legal Debt Margin $ 126,190.929 (1)Under state law,the City of Wylie,Texas'outstanding general obligation debt should not exceed 10 percent of total assessed property value. By law,the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. 90 I I I I I I I I I I I I I I I I I I I 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 1997 $ 2,994,778 $ 1,600,516 $ 1,394,262 $ - $ - $ - 0.00 1998 3,412,649 1,719,850 1,692,799 - - - 0.00 1999 3,594,192 1,809,362 1,784,830 - - - 0.00 .— 2000 3,958,753 2,124,943 1,833,810 40,000 73,644 113,644 16.14 2001 4,313,606 2,259,333 2,054,273 85,000 168,929 253,929 8.09 2002 4,789,856 2,636,705 2,153,151 90,000 163,411 253,411 8.50 — 2003 5,864,531 3,833,370 2,031,161 135,000 203,808 338,808 6.00 2004 6,776,234 3,674,258 3,101,976 140,000 198,981 338,981 9.15 2005 7,876,858 6,411,920 1,464,938 145,000 190,322 335,322 4.37 2006 8,832,060 6,925,231 1,906,829 155,000 181,339 336,339 5.67 2007 2008 (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. 91 CITY OF WYLIE, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS (UNAUDITED) 1999 2000 2001 2002 2003 Population(1) 12,400 13,190 16,711 18,350 21,350 Personal Income $ 50,801 $ 59,400 $ 50,000 $ 58,607 $ 67,215 .r Per Capita Personal Income $ 24,596 $ 26,749 $ 28,333 $ 28,132 $ 27,951 Median Age 34.1 32.9 32.9 32.7 32.8 Education Level in _ Years of Schooling(2) Less than high school graduate N\A 14.2% 14.2% 14.2% 14.2% High school graduate(or equivalent) N\A 26.6% 26.6% 26.6% 26.6% Some college/associate's degree N\A 37.4% 37.4% 37.4% 37.4% .-. Bachelor's degree N\A 17.0% 17.0% 17.0% 17.0% Masters, professional,or doctorate N\A 4.8% 4.8% 4.8% 4.8% School Enrollment 3,984 4,608 4,975 5,718 6,256 Unemployment(3) 2.5% 2.6% 5.8% 7.7% 6.9% (1) Population estimate from North Central Texas council of Governments, as modified by City staff estimates. (2) Education per the 2000 U.S.Census. (3) Unemployment rates from the Texas Workforce Commission website(www.twc.state.tx.us). 92 "°' TABLE 18 2004 2005 2006 2007 2008 26,150 29,800 33,000 35,400 38,360 $ 70,049 $ 72,570 $ 75,781 $ 77,624 $ 79,962 $ 28,716 $ 29,738 $ 31,511 $ 31.813 $ 32,771 32.8 33.0 33.6 33.9 32.3 14.2% 14.2% 14.2% 14.2% 14.2% 26.6% 26.6% 26.6% 26.6% 26.6% .. 37.4% 37.4% 37.4% 37.4% 37.4% 17.0% 17.0% 17.0% 17.0% 17.0% 4.8% 4.8% 4.8% 4.8% 4.8% - 7,903 8,948 9,800 10,739 11,369 5.2% 4.3% 4.5% 3.6% 5.2% MOO OMR SOON AIMPA 93 CITY OF WYLIE, TEXAS TABLE 19 PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO (UNAUDITED) 2008 1999 (1) — Percentage Percentage of Total City of Total City Employer Employees Rank Employment Employees Rank Employment Wylie ISD 1,581 1 7.68% - - - Sanden International 670 2 3.25% - - - Extruders 400 3 1.94% - - - — NTMWD 465 4 2.26% - - - Wal-Mart 360 5 1.75% - - - City of Wylie 231 6 1.12% - - - GlobalInnovation 187 7 0.91% - - - Home Depot 150 8 0.73% - - - Holland USA 142 9 0.69% - - - — Albertsons 100 10 0.49% - - - Total 4,286 20.81% - (1) Information for 1999 is not available. 94 — 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 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Function/Program 4.14 General Government Management Services 5 5 6 7 7 8 8 10 12 13 Finance 6 6 6 6 6 6 6 5 5 5 "" Development Services 8 9 - - - - - - - - Planning 3 3 3 3 3 3 4 4 Building - - 5 7 7 8 9 9 9 9 -^- Other 3 3 4 4 3 3 4 4 5 6 Police Officers 21 22 28 23 26 28 35 38 43 47 Civilians 3 3 3 3 4 5 5 5 7 7 Fire Firefighters and Officers 13 17 18 26 27 29 30 30 36 42 Civilians 1 1 1 1 1 1 2 2 2 2 Animal Control 1 1 1 2 2 3 3 4 4 4 Dispatch 4 5 - 7 7 8 10 10 12 12 Streets 5 5 6 6 8 8 11 11 11 11 Other Public Works Engineering - - 3 3 3 3 4 4 4 4 Other 8 11 9 11 11 11 13 13 13 13 Parks and Recreation 7 10 14 14 18 20 23 23 23 24 Library 5 6 6 6 6 6 7 8 8 9 Water 8 8 8 9 11 10 11 11 11 11 Wastewater - - - - - 4 5 5 5 5 EDC 2 2 2 2 1 1 1 1 2 2 Total 100 114 123 140 151 165 190 196 215 230 — 95 CITY OF WYLIE, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) 1999 2000 2001 2002 2003 — Function/Program General Government Building Permits Issued $ 332 $ 409 $ 634 $ 974 $ 1,430 Building Permits Value(thousands) 36,253 48,971 83,529 149,262 189,835 Police — Physical Arrests 824 793 851 732 720 Violations Issued 3,421 5,690 4,928 5,200 4,301 Warrants Issued 768 898 740 715 230 Fire Emergency Responses 972 1,332 1,303 1,312 1,658 Fires Extinguished 124 119 115 108 138 — Inspections 438 392 443 329 445 Other Public Works Street Resurfacing(miles) 2 4 - 1 4 Potholes Repaired - - - - - Parks and Recreation — Athletic Field Permits Issued - - - - - Community Center Admissions - - - - 14,280 Baseball/Softball Fields 8 8 8 8 8 Soccer/Football Fields 14 14 14 14 14 Library Volumes in Collection 41,209 38,247 42,997 44,000 46,166 — Water New Connections 332 409 634 974 1,430 — Water Main Breaks 18 10 17 21 26 Average Daily Consumption (gallons) $ 2,040,000 $ 2,570,000 $ 2,485,838 $ 2,382,036 $ 3,049,411 96 —` TABLE 21 2004 2005 2006 2007 2008 $ 1,282 $ 1,203 $ 1,100 $ 703 $ 500 173,349 145,748 170,732 127,663 102,151 741 706 923 1,536 1,280 3,966 3,044 6,068 5,681 4,917 378 1,664 1,062 1,287 1,235 1,698 1,935 2,107 2,502 2,607 164 209 172 51 126 596 527 549 1,203 1,275 5 - 5 5 4 - 216 240 170 50 25 34 18 41 - 19,044 20,349 14,173 15,351 14,273 8 9 9 9 10 "." 14 16 16 16 16 ... 47,251 49,393 50,393 49,951 47,708 1,282 1,020 1,100 711 240 'ae 17 16 24 5 18 $ 3,487,193 $ 4,076,730 $ 3,991,080 $ 3,738,551 $ 3,682,780 a.. MIS 97 CITY OF WYLIE, TEXAS TABLE 22 CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Function/Program —• Police Stations 1 1 1 1 1 1 1 1 1 1 Fire Stations 2 2 2 2 2 2 2 2 2 2 — Other Public Works Streets(miles) 54 70 76 76 114 114 127 127 133 135 Alleys(miles) 0 0 0 0 6 6 12 12 12 13 — Traffic Signals 3 3 3 3 10 10 10 10 10 11 Parks and Recreation Acreage 170 170 175 213 224 239 279 541 621 632 Playgrounds 4 4 5 8 8 9 11 11 11 11 ..., Community Centers 1 1 1 1 1 1 1 1 1 1 Water Water Mains(miles) 70 90 100 100 8 108 110 110 116 119 —"` Fire Hydrants 682 800 800 800 1,084 1,242 1,242 1,242 1,388 1,464 Number of service connections 4,528 4,528 5,221 6,591 7,901 8,841 9,645 9,645 10,155 10,395 Wastewater —" Sanitary Sewers(miles) 85 100 108 108 114 114 123 130 136 141 Education Wylie ISD Campuses in Wylie 7 7 7 8 9 11 12 13 17 17 — 98 -- Wylie City Council CITY OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: 2 Department: Purchasing (City Secretary's Use Only) Prepared By: Jim Holcomb Account Code: Date Prepared: January 29, 2009 Budgeted Amount: Exhibits: Resolution Subject Consider, and act upon, Resolution No. 2009-05(R) endorsing certain legislative changes to enhance the competitive electric market supported by Cities Aggregation Power Project, Inc. (CAPP). Recommendation Motion to approve Resolution No. 2009-05(R) endorsing certain legislative changes to enhance the competitive electric market supported by Cities Aggregation Power Project, Inc. (CAPP). Discussion The City of Wylie is a member of the Cities Aggregation Power Project (CAPP). The CAPP Board of Directors has voted to authorize certain legislative efforts on behalf of its members during the 80 Texas Legislative Session. CAPP has requested that all member cities adopt a model resolution in support of the CAPP legislative agenda and to forward the adopted resolution to the entities' representatives in the Texas House and Senate. In 1999, Texas lawmakers passed Senate Bill 7 deregulating the electric market. The intent of this legislation was to expand competition in the wholesale electricity market and open the door to competition among electric retailers. CAPP believes that defects in the deregulation law have actually increased electric prices for Texas consumers. The CAPP legislative agenda aims to transition the electric market from a deregulated market to a truly competitive market by limiting market power, eliminating cost shifting and creating competitive options for all consumers. The proposed legislative changes include barring all generators from the unlawful exercise of market power, giving government entities explicit standing to participate in enforcement actions brought by the Public Utilities Commission, limiting ownership and control of generation capacity and creating citizen aggregation programs. Approved By Initial Date Department Director JB 1/29/09 City Manager 1flI\ c M 0 9 Page 1 of 1 RESOLUTION NO. 2009-05(R) A RESOLUTION OF THE CITY OF WYLIE, TEXAS, ENDORSING CERTAIN LEGISLATIVE CHANGES TO ENHANCE THE COMPETITIVE ELECTRIC MARKET SUPPORTED BY CITIES AGGREGATION POWER PROJECT, INC. WHEREAS, the City is a member of Cities Aggregation Power Project, Inc. ("CAPP"), a non-profit organization created by cities throughout Texas to secure affordable energy for its members in the deregulated electric market; and WHEREAS, affordable and reliable power means economic development for our cities and a better standard of living for our citizens; and WHEREAS, by deregulating the retail electric market, Senate Bill 7 of 1999 ("SB 7") intended to allow competitive forces to drive down the price of electricity; and WHEREAS, CAPP's seven-year experience with the deregulated market, including negotiating power contracts with several different retail electric providers, indicates that the Texas electric retail market has failed to develop into a truly competitive market as envisioned by the Texas Legislature and that prices are higher, not lower, after deregulation; and WHEREAS, competition has failed to develop in the deregulated electric market because certain power generation companies own or control enough generation capacity to exercise market power to the detriment of customers and non-affiliated retail electric providers; and WHEREAS, alleged market power abuse inquiries conducted by the Public Utility Commission ("PUC") are hampered by the lack of adequate resources because the parties hurt by the illegal activity, like cities, are not allowed to participate in the investigations; and WHEREAS, residential customers in Texas communities are unable to obtain lower power prices that may be available to them through bulk purchasing because current law makes the creation of citizen aggregation groups unworkable; and WHEREAS, the Electric Reliability Council of Texas ("ERCOT") is expected to spend at least $660 million to implement a nodal market in Texas, an unproven market design program that is several years behind schedule and several hundred million dollars over budget; and WHEREAS, the City supports all legislative initiatives that promote a truly healthy electric market where competition can flourish and consumers can save money; and Resolution No. 2009-05(R) Endorsing Certain Legislative Changes CAPP WHEREAS, the City endorses efforts proposed by CAPP to modify the electric deregulation legislation to enhance competition, implement the original intent of SB 7 and reduce costs to the City and its residents. THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE,TEXAS,THAT: Section I. The City supports the introduction and adoption of legislation in the 81 St Session of the Texas State Legislature that promotes affordable power and the transition of the Texas electric market from a deregulated market to a fully competitive one. Specifically, the City supports legislation that will address the following issues: • All generators, regardless of size, should explicitly be barred from the unlawful exercise of market power. • Ownership and control of generation capacity should be limited to no more than twenty percent (20%) of total generation capacity within the market in order to enhance competition and mitigate market power and the ability of any one generator to affect prices. This is in accordance with basic anti-trust principles and as originally designed in SB 7, although the "market" should be redefined as the functional market (an ERCOT zone) to reflect real-world conditions. In the alternative, the PUC should be directed to create a single ERCOT-wide market with uniform congestion pricing. • Entities such as municipalities, commercial customers or retail electric providers harmed by wholesale market abuse should be given explicit standing to participate in market power abuse enforcement actions brought by the PUC. • Cities should be permitted to create citizen aggregation groups to combine the power needs of residents that have not specifically asked to be excluded in order to facilitate bulk power purchasing and enhance the opportunities for residential customers to benefit from deregulation and benefit the entire state by increasing competition. Citizens who have signed a contract with a retail provider would be excluded, as would those citizens who otherwise opt out. • All efforts to transition to a nodal market in ERCOT should be abandoned and other market design options that benefit all market participants should be considered. Section II. A copy of the resolution shall be sent to the elected lawmakers representing the City's interests in the Texas House and Senate and to the Chairman and legal counsel of CAPP. Resolution No.2009-05(R) Endorsing Certain Legislative Changes CAPP DULY APPROVED AND PASSED by the City Council of the City of Wylie, Texas on this the 10`h day of February , 2009 by a vote of ayes and nays at a regular meeting of the City Council of the City of Wylie, Texas. Eric Hogue, Mayor ATTEST: Carole Erhlich, City Secretary Resolution No. 2009-05(R) Endorsing Certain Legislative Changes CAPP Wylie City Council CITY of WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: 3 Department: City Manager (City Secretary's Use Only) Prepared By: Mindy Manson Account Code: Date Prepared: February 5, 2009 Budgeted Amount: Exhibits: 2 Subject Consider, an act upon, Resolution No. 2009-06(R) evidencing the support for a proposed senior living community to be built in Wylie; authorizing PWA Senior Community, L.P. to apply to the Texas Department of Housing and Community Affairs for funding for such senior living community; and providing an effective date. Recommendation Motion to approve Resolution No. 2009-06(R) evidencing the support for a proposed senior living community o be built in Wylie; authorizing PWA Senior Community, L.P. to apply to the Texas Department of Housing and Community Affairs for funding for such senior living community; and providing an effective date. Discussion During the February 2, 2009 meeting, the City Council heard a presentation from Tony Sisk of Churchill Residential, Inc. regarding a proposed application for Housing Tax Credits through the Texas Department of Housing and Community Affairs which would allow the rents to remain relatively low for the specified income restricted senior residents. The proposed Senior Living Facilities would be located south of the Target development, east of McCreary Road. The Planned Development District zoning for this property (Ord. 2006- 01) includes a retirement housing use which specifies that the head of the household must be 55 years of age or older, and also addresses density, setback and parking requirements. In order for an entity to apply for TDHCA funds where the property is within a non-participating Home Fund City, that entity must get a Resolution from the City indicating the City's support of the project. There is no liability placed on the City. A summary of the Housing Tax Credits program is attached. Approved By Initial Date Department Director City Manager a D /CI Page 1 of 1 RESOLUTION NO. 2009-06(R) A RESOLUTION OF THE CITY OF WYLIE, TEXAS EVIDENCING SUPPORT FOR A PROPOSED SENIOR LIVING COMMUNITY TO BE BUILT IN WYLIE; AUTHORIZING PWA WYLIE SENIOR COMMUNITY, L.P. TO APPLY TO THE TEXAS DEPARTMENT OF HOUSING AND COMMUNITY AFFAIRS FOR FUNDING FOR SUCH SENIOR LIVING COMMUNITY; AND PROVIDING AN EFFECTIVE DATE WHEREAS, PWA Wylie Senior Community, L.P. has proposed a new development of senior housing at approximately 1000 feet South of FM 544 on McCreary Road (SEQ of FM 544 and McCreary Road), Wylie, Collin County, Texas 75098. The proposed community is to be named "Evergreen at Wylie Senior Living Community"; WHEREAS, as the American population ages, there is a need for reasonably priced rental housing for seniors in the community, and City Council wishes to evidence its support for this proposed development in the City of Wylie; WHEREAS, in order to help provide funds and secure necessary financing approvals, PWA Wylie Senior Community, L.P will apply for Housing Tax Credits and HOME funds from the Texas Department of Housing and Community Affairs ("TDHCA") which requires permission from Wylie City Council; WHEREAS, §49.9(i)(5), Texas Administrative Code, which gives Housing Tax Credit points for the commitment of development funding by local political subdivisions, states that the TDHCA HOME Program funds will not qualify for points in this category"unless a resolution is submitted with the application from the Local Political Subdivision authorizing that the Applicant act on behalf of the Local Political Subdivision in applying for HOME or Housing Trust Funds from TDHCA for the particular application." NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, THAT: Section 1. The City Council recognizes that there is a need for rental housing for seniors within the City of Wylie and that City Council supports and encourages the development of Evergreen at Wylie Senior Living Community. Section 2. The City of Wylie appoints PWA Wylie Senior Community, L.P. to act on its behalf in applying for TDHCA HOME funds for the Evergreen at Wylie Senior Living Community; provided, however, that the City of Wylie disclaims any liability for administration or repayment of any HOME funds which may be loaned to PWA Wylie Senior Community L.P. by TDHCA. Resolution No. 2009-06(R) Evidencing support of proposed Senior Living Community to be built DULY APPROVED AND PASSED by the City Council of the City of Wylie, Texas, on this the 10th day of February, 2009. Eric Hogue, Mayor ATTEST: Carole Ehrlich, City Secretary Resolution No.2009-06(R) Evidencing support of proposed Senior Living Community to be built About Housing Tax Credits Page 1 of 3 Home Contact About Events Press Employment Site Search: GO Home MULTIFAMILY » HTC » About Housing Tax Credits Multifamily Housing Housing Tax Credits - About the Program Housing Tax Credits Funding Source & Background About HTC The Housing Tax Credit(HTC)Program was created by the Tax Reform Act of 1986.Section Multifamily Applications 42 of the Internal Revenue Code of 1986,as amended(the Code),is the federal law that governs the HTC program.Section 42 authorizes tax credits in the amount of$1.75 per HTC Awardees capita for each state as adjusted for inflation. For 2006,that inflation adjusted amount generated approximately$43 million in annual tax credit availability.The Texas Department Archive of Housing and Community Affairs(TDHCA)is the only entity in the state of Texas with the Fair Housing Resources authority to allocate tax credits under this program. FAQs Since 1987,the HTC Program has provided for the construction or renovation of over 120,000 units of affordable multifamily housing throughout Texas,and is generally HTC Email List by Zip recognized as the single most effective incentive for the development of new and affordable Code multifamily housing. Free file viewers (Lop) (To view and print PDF, DOC,XLS,PPT and PPS Program Description files) The tax credit program is one of the primary means of directing private capital toward the creation of affordable rental housing.The tax credits provide investors of affordable rental housing with a benefit that is used to offset a portion of their federal tax liability in exchange for the production of affordable rental housing.The value associated with the tax credits allows residences in HTC developments to be leased to qualified families at below market rate rents. To qualify for tax credits,the proposed development must involve new construction or substantial rehabilitation of existing residential units(at least$12,000/unit in direct hard costs).The amount of tax credits that may be applied for depends on:the amount and type of additional funding sources,the total amount of qualified development costs to be incurred, the percentage of rent restricted units set aside in the development for eligible tenants,and location in communities designated as Difficult Development Areas and Qualified Census Tracts. Each qualified tax credit development must include a minimum percentage of rent restricted units to be set aside for eligible tenants.Pursuant to the Code,a qualified housing development means any development approved by the Department for residential rental occupancy if the development meets either of the following requirements: • Twenty percent (20%) or more of the residential units in such development are both rent restricted and occupied by individuals whose income is fifty percent (50%) or less AMFI; or • Forty percent (40%) or more of the residential units in such development are both rent restricted and occupied by individuals whose income is sixty percent (60%) or less of AMFI. Tax credits may only be claimed on the units that have been set-aside for participation under this program. It is possible, but not required,for development owners to set aside one- http://www.tdhca.state.tx.us/multifamily/htc/description.htm 2/5/2009 About Housing Tax Credits Page 2 of 3 hundred percent(100%)of any development for consideration under the tax credit program and in doing so claim the maximum amount of tax credits eligible for the development. For a more detailed description of the program see our Information Guide for the most current year. (Top) Program Administration Pursuant to Section 42 of the Code,the Department must develop a plan for the selection of eligible developments;this plan is known as the Qualified Allocation Plan and Rules(QAP). The QAP is revised annually and is formalized for the following year when it is signed by the Governor.This revision process includes a public comment period. It is the goal of TDHCA to encourage diversity through broad geographic allocation of tax credits within the state,and to promote maximum utilization of the available tax credit amount.The criteria utilized to realize this goal includes a point based scoring system and an evaluation of other non-point based factors that may include each application's: • cost and financial feasibility; • geographic location within the state as compared to other developments applying for tax credits; • impact on the concentration of existing tax credit developments and other affordable housing developments within specific markets and sub-markets; • site conditions; • development team experience; and • consistency with the goal of awarding credits to as many different applicants as possible Those applications.which are deemed to have a high priority in their regional area based on the review criteria,are subject to an underwriting and portfolio management review which evaluates the development's projected construction costs and financial feasibility,and the applicant's past performance.Applications which pass the underwriting process and are determined to have the highest priority will be presented to TDHCA's Board of Directors for consideration. (Top) HTC Program Funding: Set Asides and Regional Allocation Tax credits are allocated in accordance with Section 2306.111 of the Texas Government Code,which requires that the credits be allocated on a regional basis,There are thirteen state service regions;each of the thirteen state service regions is further divided into Rural and Urban/Exurban areas each of which is targeted to receive a pre-determined amount of the tax credits for each year.The amount per area is based on a regional distribution formula which is generated,with public input, by the Housing Center of TDHCA.Upon finalization of the formula,the targeted allocations will be released.Additionally,the HTC Program has several allocations and/or set-asides which it strives to meet:at least 10%of all credits must be awarded to Qualified Nonprofits,at least 15%of each region's credit allocation is targeted to At-Risk Developments and at least 5%of each region's credit allocation is targeted to developments funded by the U.S.Department of Agriculture. (Top) Additional Initiatives Efforts are made in the allocation of funds and the planning process to ensure the involvement of housing advocates, community-based institutions, developers, local http://www.tdhca.state.tx.us/multifamilyihtddescription.htm 2/5/2009 About Housing Tax Credits Page 3 of 3 municipalities and other interested parties.The Department encourages local cities to support and contribute funds toward the development of tax credit developments. The Department also encourages the participation of elected officials and neighborhood-based groups. The Department requires recipients of tax credits to document the participation of minority owned businesses in the development and•management of tax credit developments. The QAP also defines a series of point based selection criteria items to ensure that the housing proposed in the applications is consistent with the program's goals. (Top) For additional Information on the program,please contact the HTC staff. Privacy&security policy Web accessibility policy Link Policy Top of Page http://www.tdhca.state.tx.us/multi family/htc/description.htrn 2/5/2009 Wylie City Council CITY OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: 4 (City Secretary's Use Only) Department: Engineering Prepared By: Chris Hoisted Account Code: Date Prepared: 2/02/09 Budgeted Amount: Exhibits: Warrant Study, Ordinance Subject Consider, and act upon, Ordinance No. 2009-07 amending Chapter 100, Article II, Section 110-56 of the Wylie Code of Ordinances and Ordinance No. 78-17, Article IV, Section 13 authorizing the City Manager to designate and post stop signs and traffic control devices according to the Manual of Uniform Traffic Control Devices and amending Chapter 100, Article II, Section 110-41(1) of the Wylie Code of Ordinances and Ordinance No. 97- 10, Section 1, to allow the City Manager to designate the City Traffic Engineer to place, erect and maintain traffic control devices, providing for a penalty for the violation of the ordinance; providing for repealing, saving and severability clauses; providing for an effective date and publication of the caption. Recommendation Motion to approve Ordinance No. 2009-07 amending Chapter 100, Article II, Section 110-56 of the Wylie Code of Ordinances and Ordinance No. 78-17, Article IV, Section 13 authorizing the City Manager to designate and post stop signs and traffic control devices according to the Manual of Uniform Traffic Control Devices and amending Chapter 100, Article II, Section 110-41(1) of the Wylie Code of Ordinances and Ordinance No. 97- 10, Section 1, to allow the City Manager to designate the City Traffic Engineer to place, erect and maintain traffic control devices, providing for a penalty for the violation of the ordinance; providing for repealing, saving and severability clauses; providing for an effective date and publication of the caption. Discussion On January 29, 2009, a multi-way stop control warrant analysis was completed on the Brown Street and Westgate Way intersection. The intersection meets warrants 1, 2 and 3 of the multi-way stop control warrant criteria as detailed in the Texas Manual for Uniform Traffic Control Devices (MUTCD). A traffic signal will be installed at this intersection as part of the Brown Street paving improvements project. Staff recommends a stop sign be installed at the intersection until the traffic signal is operational. Sec. 110-56 of the Wylie Code of Ordinances states: "The city traffic engineer, with the approval of the city council, may designate any street intersection as a"stop" intersection...." Ordinance 97-10, Section 1, A, states: "The City Manager or designated representative shall be authorized to place, erect, and maintain such traffic control devices which he deems to be warranted in accordance with provisions or requirements of the "Manual of Uniform Traffic Control Devices" or as may be required by Ordinances of the City of Wylie, Texas." Page 1 of 2 Page 2 of 2 The proposed ordinance modifies Section 110-56 of the Code and Ordinance 97-10 to allow the City Manager to designate any street intersection as a "stop" intersection according to the provision and requirements of the MUTCD. Approved By Initial Date Department Director CH 02/05/09 City Manager filff a)t 0 9 ORDINANCE NO. 2009-07 AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, AMENDING CHAPTER 100,ARTICLE II,SECTION 110-56 OF THE WYLIE CODE OF ORDINANCES AND ORDINANCE NO. 78-17, ARTICLE IV, SECTION 13 TO AUTHORIZE THE CITY MANAGER TO DESIGNATE AND POST STOP SIGNS AND TRAFFIC CONTROL DEVICES ACCORDING TO THE MANUAL OF UNIFORM TRAFFIC CONTROL DEVICES AND AMENDING CHAPTER 100, ARTICLE II, SECTION 110-41(1)OF THE WYLIE CODE OF ORDINANCES AND ORDINANCE NO. 97-10, SECTION 1, TO ALLOW THE CITY MANAGER TO DESIGNATE THE CITY TRAFFIC ENGINEER TO PLACE, ERECT AND MAINTAIN TRAFFIC CONTROL DEVICES; PROVIDING FOR A PENALTY FOR THE VIOLATION OF THIS ORDINANCE; PROVIDING FOR REPEALING, SAVINGS AND SEVERABILITY CLAUSES; PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE; AND PROVIDING FOR THE PUBLICATION OF THE CAPTION HEREOF. WHEREAS, Section 544.003 of the Texas Transportation Code provides that a local authority may designate, place and maintain a traffic-control device on a highway under the authority's jurisdiction in conformance with the Texas Transportation Commission's Manual on Uniform Traffic Control Devices ("MUTCD"); and WHEREAS,the City Council of the City of Wylie,Texas("City Council")has investigated and determined that it would be advantageous and beneficial to the citizens of the City of Wylie, Texas ("Wylie") to authorize the City Manager to designate"stop"intersections and authorize the City Manager or his/her designee to place,erect and maintain traffic control devices according to the MUTCD; and WHEREAS,the City Council desires to amend Chapter 100,Article II, Section 110-56,the Wylie Code of Ordinances, and Ordinance No. 78-17, Article 17, Section 13, to authorize the City Manager to designate"stop"intersections and to authorize the City Manager or his/her designee to place, erect and maintain traffic control devices according to the MUTCD; and WHEREAS,the City Council desires to amend Chapter 100, Article II, Section 110-41(1) and Ordinance No. 97-10,Section 1,to authorize the City Traffic Engineer to act at the request of the City Manager to place, erect and maintain traffic control devices. NOW,THEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: SECTION 1: Findings Incorporated. The findings set forth above are incorporated into the body of this Ordinance as if fully set forth herein. Ordinance No.2009-07 Authorizing City Manager to Designate"Stop"Intersections Page 1 539962.0v1 SECTION 2: Amendment to Chapter 100, Article II, Section 110-56, Wylie Code of Ordinances and Ordinance No. 78-17,Article 17, section 13. Chapter 100,Article II, Section 110- 56,Wylie Code of Ordinances,and Ordinance No. 78-17,Article 17,section 13,is hereby amended to read as follows: "The City Manager,or his/her designee,may designate any street intersection as a "stop" intersection and designate the streets upon which vehicles shall stop before entering such intersection.The City Manager or his/her designee is authorized to place, erect and maintain traffic control devices which he/she deems to be necessary according to the provisions and requirements of the"Manual of Uniform Traffic Control Devices." Whenever any intersection has been so designated, the City Manager shall cause the same to be identified by the erection of stop signs indicating which vehicles approaching such intersection shall stop. It shall be the duty of the driver of any vehicle approaching such sign to bring such vehicle to a complete stop at such sign or at a nearby marked stop line before entering the intersection, except when directed to proceed by a police officer or a traffic control signal. After having so stopped, such driver shall yield the right-of-way to other vehicles which have entered the intersection or which are approaching so closely as to constitute an immediate hazard. Such driver,after having so yielded,may proceed, and the drivers of all other vehicles approaching on the intersecting street shall yield the right-of-way to the vehicle so proceeding into or across the intersection." SECTION 3: Amendment to Chapter 100,Article II, Section 110-41(1)and Ordinance No. 97-10, Section 1. Chapter 100, Article II, Section 110-41(1) and Ordinance 97-10, Section 1, is amended as follows: "The City Manager may designate the city traffic engineer to place,erect and maintain such traffic control devices which he/she deems to be warranted in accordance with provisions or requirements of the "Manual of Uniform Traffic Control Devices" or as may be required by ordinances of the City." SECTION 4: Savings/Repealing Clause. All provisions of any ordinance in conflict with this Ordinance are hereby repealed to the extent they are in conflict;but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent a prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of said ordinances shall remain in full force and effect. SECTION 5: Severability. Should any section,subsection,sentence,clause or phrase of this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction,it is expressly provided that any and all remaining portions of this Ordinance shall remain in full force and effect. Wylie hereby declares that it would have passed this Ordinance,and each section,subsection,clause or phrase thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid. Ordinance No. 2009-07 Authorizing City Manager to Designate"Stop"Intersections Page 2 539962.0v1 SECTION 6: Penalty Provision. Any person violating this Ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined a sum of not less than One Dollar ($1.00)nor more than Five Hundred Dollars($500.00). Wylie retains all legal rights and remedies available to it pursuant to local, state and federal law. SECTION 7: Effective Date. This Ordinance shall be effective upon its passage and publication as required by law. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS on this 10th day of February, 2009. Eric Hogue, Mayor ATTESTED TO AND CORRECTLY RECORDED BY: Carole Ehrlich, City Secretary Date of publication in The Wylie News—February 18, 2009 Ordinance No. 2009-07 Authorizing City Manager to Designate"Stop"Intersections Page 3 539962.0v1 • Multiway Stop Control Warrant Analysis Brown Street at Westgate Way Prepared for: City of Wylie 949 Hensley Lane Wylie, Texas 75098 Prepared by: EnCinEE inC 7 Registration No.450 +� 1EOPr .. 3030 LBJ Freeway,Suite 1660 #•:•....... �' ;.� Dallas, Texas 75234 f CHRISTOPHER J.PIERCE% .... Phone: (972)248-3006 Ij.o .92541 "'• ,,p Fax: (972)248-3855 it�°�'•OCENSES) "V— () %N.:. "' .40.1,--4- January 2009 4 ,01 MULTIWAY STOP CONTROL WARRANT ANALYSIS The City of Wylie, Texas requested that an analysis be conducted at the intersection of Brown Street at Westgate Way to determine if all-way stop control is warranted. This report summarizes the results of a multiway stop control warrant analysis conducted for this intersection. The traffic volumes used for this analysis were collected on Thursday, March 15,2008 and increased using a three percent(3%)growth factor resulting in current traffic volumes. The analysis is based on the multiway stop control warrants contained in Part 2-B,"Regulatory Signs", of the Texas Manual on Uniform Traffic Control Devices (TMUTCD). Three warrants are included in the manual for warranting multiway stop sign installation. These warrants are: 1. Installing multiway stop control as an interim measure while arrangements are being made for a traffic signal installation; 2. A crash warrant; and 3. Minimum traffic volumes. Intersection Geometries Brown Street is currently a 24 foot wide two-lane undivided roadway running in an east-west direction with a posted speed limit of 30 mph. Brown Street functions as an arterial street and will be considered the major street in all analyses that follow. Westgate Way is a two-lane undivided roadway approximately 36 feet in width which runs in a north-south direction. Westgate Way currently functions as a residential collector street with a posted speed limit of 35 mph. Currently, the Westgate Way approach to Brown Street is operating under stop-sign control. For this analysis, Westgate Way will be considered as the minor street. ----- HrovaLStrett • I if Study _1 i .-� ' IIf I ,,i 1 Intersection - ___ fr_ % . -1`t r ,i' / f c-:: Warrant 1 The first warrant allows for multiway stop control as an interim measure to control traffic while arrangements are being made for a traffic signal installation, if the traffic signal is warranted and urgently needed. Brown Street is currently under design to be expanded to a four-lane divided arterial roadway. A traffic signal warrant study was performed in March 2008 at the subject intersection. The results of that study determined that a traffic signal is warranted at this intersection which will be installed as a part of the Brown Street widening project. Therefore, Warrant 1 is met for the intersection. Warrant 2 Warrant 2 is satisfied when five or more reported accidents, of the type susceptible to correction by a multiway stop control installation,have occurred within a 12-month period. Crash data for the most recent 24-month period was received from the City of Wylie Police Department. Records indicate that five(5)crashes susceptible to correction by multiway stop control occurred at this intersection during 2007 with an additional crash occurring in 2008. Due to the number of crashes that have occurred at this intersection, Warrant 2 is satisfied. A listing of the crash reports for the year 2007 are included in the Appendix. Warrant 3 Warrant 3 is based on minimum traffic volumes and delays. It is satisfied when both of the following conditions are met: 1. The total vehicular volume entering the intersection from the major street approaches (total of both approaches) must average at least 300 vehicles per hour (vph) for any eight(8)hours of an average day, and 2. The combined vehicular, pedestrian, and bicycle volume from the minor street must average at least 200 units per hour for the same eight(8)hours, with an average delay to minor street vehicular traffic of at least 30 seconds per vehicle during the maximum hour. These criteria may be reduced to 70 percent of the above requirements when the 85th percentile speed exceeds 40 mph on the major street. The posted speed limits are stated above—30 mph on Brown Street and 35 mph on Westgate Way. The hourly traffic volumes are included in the Appendix. The eight (8) hourly periods with the highest number of vehicles entering the intersection were identified and noted. The average major street (Brown Street) vehicular volume entering the intersection was calculated and compared to the criteria contained in part "1" of Warrant 3. Table 1 summarizes the peak hour and average total vehicular volumes entering the intersection from the major street and compares these values to the criteria in part"1"of Warrant 3. Table 1—Peak Hour and Average Total Vehicular Volumes Entering Intersection VOLUMES (vph) Part 1 of MAJOR STREET Peak Hour Average of 8 Part 1 of Warrant 3 High Hours Warrant 3 Met. Brown Street at Westgate 856 534 300 YES Way Based on the collected data, the average major street vehicular volume entering the intersection meets the minimum volume criteria of 300 vph identified in part"1"of Warrant 3. The average minor street entering volumes were also determined for the same eight(8)hours and compared to the criteria contained in part "2" of Warrant 3. Table 2 summarizes the average hourly volume entering the intersection from the minor street and compares the values to the criteria in part"2" of this warrant. Table 2—Average Eight-Hour Minor Street Entering Volumes VOLUMES(vph) Part 2 of MINOR STREET Average of 8 Part 2 of Warrant 3 Peak Hour High Hours Warrant 3 Met? Brown Street at Westgate 479 345 200 YES Way Based on this data, the average eight (8)-hour minor street volume entering the intersection satisfies the minimum volume criteria(200 vph) identified in part"2"of this warrant. A capacity analysis was also performed for the study intersection. Analysis results show that the average delay for vehicles entering the intersection from Westgate Way was greater than the 30 seconds per vehicle required during the peak hour. Given the existing traffic volumes at the intersection of Brown Street at Westgate Way and the amount of delay for traffic entering the intersection from Westgate Way during the peak hour, Warrant 3 is satisfied. Conclusions and Recommendations Using the data collected, the intersection of Brown Street at Westgate Way meets Warrant 1, Warrant 2, and Warrant 3 of the multi-way stop control warrant criteria detailed in the Texas MUTCD. Stop signs are recommended for installation on Brown Street to create a multiway stop at the study intersection. Installation of supplemental "All Way" plaques (TMUTCD Sign R1-4) is recommended for all approaches. APPENDIX 24 Hour Approach Counts for the Brown Street at Westgate Way Intersection Westgate Way Brown Street Hour Begin Northbound Southbound Total Eastbound Westbound Total 12:00AM 7 1 8 10 2 12 1:00 AM 2 3 5 8 4 12 2:00AM 4 5 9 7 1 8 3:00AM 2 4 8 7 4 11 4:00 AM 7 15 23 8 6 14 5:00 AM 20 63 82 24 84 88 6:00 AM 69 181 250 147 214 362 7:00 AM 130 349 479 318 538 856 8:00 AM 99 199 298 226 216 442 9:00 AM 55 89 143 116 173 289 10:00 AM 77 92 169 112 117 230 11:00 AM 95 64 159 118 112 231 • 12:00 PM 113 71 184 108 151 260 1:00 PM 105 90 195 143 149 293 2:00 PM 162 124 285 210 244 454 3:00 PM 159 140 _ 299 190 203 392 4:00 PM 233 161 393 _ 339 222 561 5:00 PM 253 184 438 416 288 705 6:00 PM 185 134 319 268 229 496 7:00 PM 119 82 202 151 117 269 8:00 PM 73 42 115 113 100 213 9:00 PM 64 38 _ 102 83 79 163 10:00 PM 48 19 67 52 29 80 11:00 PM 21 24 44 24 21 44 TOTAL 2102 2173 4276 3200 3288 6486 Listing of Crash Data for the Year 2007 Incident No. Date of Crash Day of Week Time of Day Type of Crash 1 April 3,2007 Tuesday 8:47 AM _ Right-Angle 2 April 4,2007 Wednesday 7:18 AM Right-Angle 3 April 12,2007 Thursday 6:07 PM Right-Angle 4 September 23, Sunday 11:57 AM Right-Angle 2007 5 November 30, Friday 7:47 PM Right-Angle 2007 Wylie City Council CITY OF WYLIE AGENDA REPORT Meeting Date: February 10, 2009 Item Number: 5 Department: Engineering (City Secretary's Use Only) Prepared By: Chris Hoisted Account Code: Date Prepared: February 5, 2009 Budgeted Amount: Exhibits: 2 Subject Consider, and act upon, approval of a Development Agreement between the City of Wylie and Woodbridge North I, Ltd. for reimbursement of the construction of Woodbridge Parkway from FM 544 to Hensley Lane. Recommendation Motion to approve the Development Agreement between the City of Wylie and Woodbridge North I, Ltd. for reimbursement of the construction of Woodbridge Parkway from FM 544 to Hensley Lane. Discussion In August of 2008, construction for Woodbridge Parkway from FM 544 to Hensley Lane was completed by Woodbridge North I, Ltd. (WBN). The project consisted of the construction of a 4-lane divided concrete thoroughfare with related drainage improvements as shown on the attached drawings. The project is identified in the Thoroughfare Capital Improvement Plan and is included in the thoroughfare impact fee calculation. Project expenditures total $2,334,003.07 as shown on the attached table submitted by WBN. Since August 2007, approximately$570,000 has been collected for thoroughfare impact fees in the west zone. It is estimated that $250,000 will be necessary for the purchase of right of way for Springwell Parkway leaving a balance of$320,000. The remaining reimbursement will be sent to WBN as fees are collected in the west zone as outlined in the agreement. Approved By Initial Date Department Director CH City 2/5/09 City Manager flfl1 Page 1 of 1 DEVELOPMENT AGREEMENT BETWEEN THE CITY OF WYLIE AND WOODBRIDGE NORTH I, LTD. THIS DEVELOPMENT AGREEMENT (the "Agreement") is made and entered into by and between Woodbridge North I, Ltd. (the "Developer"), and the City of Wylie, Texas (the "City"). The Developer and the City are hereinafter collectively called the "Parties". WHEREAS, Developer desires to and shall develop the Property as a Planned Development in accordance with the City's Ordinance No. 98-15, the Comprehensive Zoning Ordinance No. 2001-48 (the "Zoning Ordinance"), the Subdivision Regulation Ordinance No. 2003-03 (the "Subdivision Regulations") and any other applicable City ordinance, as they all currently exist, including amendments, or may be amended; to the extent there is any conflict between Planned Development Ordinance No. 98-15 and the Zoning Ordinance, the terms of Planned Development Ordinance No. 2003-01 shall prevail; and WHEREAS, Subchapter C, Chapter 212, Local Government Code, provides, in pertinent part, that City and Developer may, among other things, contract to allow the Developer to construct public improvements; and WHEREAS, Developer has constructed an "Arterial Thoroughfare" (hereinafter defined) consisting of a 4-lane divided street of which the northbound lanes extend from Hensley Lane north to the existing pavement west of the Wylie High School, and the southbound lanes extend south from the existing pavement west of the Wylie High School south to the existing drive north of the Raymond Cooper Junior High School in the Woodbridge development; and WHEREAS, City is entitled to collect impact fees, as described in City Ordinance No. 90-10, as amended or supplemented by City Ordinance Nos. 93-4 and 97-4, 2001-19, 2001-42, 2001-56, 2006-25, and 2006-47 and any other Ordinances amending or supplementing impact fees, whether now existing or in the future arising for water, sewer and thoroughfares (collectively, the "Impact Fee Ordinances"); and NOW, THEREFORE, in consideration of the covenants and conditions contained in this Agreement, the Parties agree as follows: 1. Land Subject to Agreement. The land that is owned or was previously owned by the Developer is a 157.29 acre tract of land, more or less, as more particularly described in Exhibit "A", attached hereto and incorporated as if fully set forth herein (the "Property"). 2. Arterial Thoroughfare. Developer acknowledges and agrees that the construction of the Arterial Thoroughfare consisting of approximately 3,620 linear feet of 25 foot wide concrete pavement in Woodbridge Parkway Phase 1 (Northbound Lanes) and approximately 3,094 linear feet of 25 foot wide concrete pavement in Woodbridge Parkway Phase 2 (Southbound Lanes) together with all crossovers, entry connections and left turn lanes as shown in Exhibit "B", attached hereto and incorporated herein for all purposes, is necessary to serve all or a portion of the development to occur on the property, as well as other land in the city (collectively the "Arterial Thoroughfare"). DEVELOPMENT AGREEMENT - Page 1 5328522v.2 (a) Right-Of-Way. The Developer, at Developer's sole cost and expense, has granted by easements or dedicated by final plat the right-of-way necessary for the Arterial Thoroughfare (the "Right-Of-Way"). (b) Construction of Arterial Thoroughfare. Developers' actual costs to construct the Arterial Thoroughfare ("Construction Costs") are attached as Exhibit "C". Construction costs included, but are not limited to: engineering, staking, excavation, landscaping and irrigation, erosion control, sidewalks, testing, storm drainage, paving, traffic lane marking, traffic control devises, sidewalks and street lighting including labor and material costs. (c) Reimbursement of Arterial Thoroughfare Costs. Developer is entitled to reimbursement by the City from Thoroughfare Impact Fees of One Hundred Percent (100%) of the amount of Developer's actual costs (the "Reimbursement Funds"). The City agrees to reimburse Developer or an entity designated by Developer (the "Designated Recipient") to receive the Reimbursement Funds on a funds available basis for costs incurred. (d) Designated Recipient. Developer hereby designates Herzog Development Corporation as the"Designated Recipient"of any and all Reimbursement Funds. DEVELOPER, ALONG WITH ITS RESPECTIVE OFFICERS, DIRECTORS, SERVANTS, AGENTS, REPRESENTATIVES, EMPLOYEES, SUBCONTRACTORS, LICENSEES, INVITEES AND/OR ANY OTHER THIRD PARTIES FOR WHOM DEVELOPER IS LEGALLY RESPONSIBLE, DOES/DO HEREBY FULLY, COMPLETELY AND UNCONDITIONALLY RELEASE, RELINQUISH AND DISCHARGE THE CITY AND ITS CITY COUNCIL MEMBERS, OFFICERS, SERVANTS, AGENTS, REPRESENTATIVES AND EMPLOYEES, FROM ANY AND ALL CLAIMS, DEMANDS, DEBTS, OBLIGATIONS, LIABILITIES, COSTS, EXPENSES, CONTROVERSIES, LIENS, ENCUMBRANCES, ACTIONS AND CAUSES OF ACTION AND DEFICIENCIES OF ANY KIND OR CHARACTER WHETHER KNOWN OR UNKNOWN, SUSPECTED OR UNSUSPECTED, WHETHER IN TORT OR CONTRACT, WHETHER FIXED, CONTINGENT OF OTHERWISE WHICH ARISE FROM OR RELATE IN ANY MANNER WHATSOEVER TO THE FACTS ALLEGED OR THAT COULD HAVE BEEN ALLEGED AND CLAIMS ASSERTED OR THAT COULD HAVE BEEN ASSERTED BY DEVELOPER RELATING TO THE CITY TENDERING THE REIMBURSEMENT FUNDS, OR ANY PORTION THEREOF, TO THE DESIGNATED RECIPIENT AS PROVIDED HEREIN. 3. Capital Improvement Plan. City acknowledges and represents to Developer that the Arterial Thoroughfare is included in the City's Capital Improvements Plan. 4. Impact Fees. Developer acknowledges that the Property is subject to the Impact Fee Ordinances. Developer is not receiving any credit towards thoroughfare impact fees under this Agreement, and this Agreement does not alter the City's right to assess and collect "Thoroughfare Impact Fees" against the Property pursuant to the Impact Fee Ordinances and/or any other fees under any other ordinance of the City, as it exists, may be amended or in the future arising. The City hereby agrees any Thoroughfare Impact Fees collected from the development of the Property shall first be applied to payment of the Reimbursement Funds until DEVELOPMENT AGREEMENT - Page 2 5328522v.2 such time as the Reimbursement Funds are paid in full. If there are other funds available in the City's thoroughfare fee account designated for the western zone ("Thoroughfare Fee Account"), which are not currently dedicated, as of the date of this Agreement, to reimburse other developers, these funds will be paid to Developer until such time as the Reimbursement Funds are paid in full; provided, however, the City reserves the right to use, at any time, up to fifty percent (50%) of the then current Thoroughfare Fee Account balance for a capital improvement project. Reimbursements to Developer from the Thoroughfare Fee Account as described in this Paragraph, shall be made on a quarterly basis. 5. Continuity. This Agreement shall be a covenant running with the land and shall be binding upon the Developer, its officers, directors, partners, employees, representatives, agents, successors, assignees, vendors, grantees and/or trustees. In addition, the parties shall cause this Agreement to be filed in the Land Records of Dallas County and Collin County. 6. Notices. Any notice provided or permitted to be given under this Agreement must be in writing and may be served by depositing same in the United State Mail, addressed to the party to be notified, postage pre paid and registered or verified with return receipt requested, or by delivering the same in person to such party via a hand delivery service, Federal Express or any courier service that provides a return receipt showing the date factual delivery of same to the addressee thereof. Notice given in accordance herewith shall be effective upon receipt at the address of the addressee. For purposes of notice, the addresses of the parties shall be as follows: If to Developer to: Woodbridge North I, Ltd. Attention: Donald P. Herzog 9696 Skillman Street, Suite 210 Dallas, TX 75243 With a copy to: Winstead PC 5400 Renaissance Tower 1201 Elm Street Dallas, Texas 75270 Attn: Arthur J. Anderson If to City, to: City of Wylie Mindy Manson City Manager 2000 Highway 78 North Wylie, Texas 75098 With a copy to: Richard Abernathy Abernathy, Roeder, Boyd &Joplin, P.C. 1700 Redbud Blvd., Suite 300 McKinney, TX 75069 7. INDEMNIFICATION. (a) DEVELOPER, INDIVIDUALLY AND ON BEHALF OF ITS OFFICERS, DIRECTORS, PARTNERS, CONTRACTORS, EMPLOYEES, REPRESENTATIVES, AGENTS, SUCCESSORS, ASSIGNEES, VENDORS, GRANTEES DEVELOPMENT AGREEMENT - Page 3 5328522v.2 AND/OR TRUSTEES, DOES HEREBY AGREE TO RELEASE, DEFEND, INDEMNIFY AND HOLD HARMLESS CITY AND ITS CITY COUNCIL MEMBERS, OFFICERS, AGENTS, REPRESENTATIVES AND EMPLOYEES FROM AND AGAINST ALL DAMAGES, INJURIES (INCLUDING DEATH), CLAIMS, PROPERTY DAMAGES (INCLUDING LOSS OF USE), LOSSES, DEMANDS, SUITS, JUDGMENTS AND COSTS, INCLUDING REASONABLE ATTORNEY'S FEES AND EXPENSES (INCLUDING ATTORNEYS' FEES AND EXPENSES INCURRED IN ENFORCING THIS INDEMNITY), CAUSED BY THE NEGLIGENT, GROSSLY NEGLIGENT, AND/OR INTENTIONAL ACT AND/OR OMISSION OF THE APPLICABLE DEVELOPER, ITS OFFICERS, DIRECTORS, PARTNERS CONTRACTORS, EMPLOYEES, REPRESENTATIVES, AGENTS, SUCCESSORS, ASSIGNEES, VENDORS, GRANTEES, TRUSTEES, SUBCONTRACTORS, LICENSEES, INVITEES OR ANY OTHER THIRD PARTIES FOR WHOM SUCH DEVELOPER IS LEGALLY RESPONSIBLE, IN ITS/THEIR PERFORMANCE OF THIS AGREEMENT, IN WHOLE OR IN PART, REGARDLESS OF THE JOINT OR CONCURRENT NEGLIGENCE OR STRICT LIABILITY OF CITY (HEREINAFTER "CLAIMS"). THIS INDEMNIFICATION PROVISION AND THE USE OF THE TERM "CLAIMS" IS ALSO SPECIFICALLY INTENDED TO APPLY TO, BUT NOT LIMITED TO, ANY AND ALL CLAIMS, WHETHER CIVIL OR CRIMINAL, BROUGHT AGAINST CITY BY ANY GOVERNMENT AUTHORITY OR AGENCY RELATED TO ANY PERSON PROVIDING SERVICES UNDER THIS AGREEMENT THAT ARE BASED ON ANY FEDERAL IMMIGRATION LAW AND ANY AND ALL CLAIMS, DEMANDS, DAMAGES, ACTIONS AND CAUSES OF ACTION OF EVERY KIND AND NATURE, KNOWN AND UNKNOWN, EXISTING OR CLAIMED TO EXIST, RELATING TO OR ARISING OUT OF ANY EMPLOYMENT RELATIONSHIP BETWEEN DEVELOPER, AND ITS EMPLOYEES OR SUBCONTRACTORS AS A RESULT OF THAT SUBCONTRACTOR'S OR EMPLOYEE'S EMPLOYMENT AND/OR SEPARATION FROM EMPLOYMENT WITH THE DEVELOPER, INCLUDING BUT NOT LIMITED TO, ANY DISCRIMINATION CLAIM BASED ON SEX, SEXUAL ORIENTATION OR PREFERENCE, RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE OR DISABILITY UNDER FEDERAL, STATE OR LOCAL LAW, RULE OR REGULATION, AND/OR ANY CLAIM FOR WRONGFUL TERMINATION, BACK PAY, FUTURE WAGE LOSS, OVERTIME PAY, EMPLOYEE BENEFITS, INJURY SUBJECT TO RELIEF UNDER THE WORKERS' COMPENSATION ACT OR WOULD BE SUBJECT TO RELIEF UNDER ANY POLICY FOR WORKERS COMPENSATION INSURANCE, AND ANY OTHER CLAIM, WHETHER IN TORT, CONTRACT OR OTHERWISE. IN THIS CONNECTION, DEVELOPER, INDIVIDUALLY AND ON BEHALF OF ITS OFFICERS, DIRECTORS, PARTNERS, CONTRACTORS, EMPLOYEES, REPRESENTATIVES, AGENTS, SUCCESSORS, ASSIGNEES, VENDORS, GRANTEES AND/OR TRUSTEES, AGREES TO RELEASE, DEFEND, INDEMNIFY AND HOLD HARMLESS CITY, ITS CITY COUNCIL MEMBERS, OFFICERS, AGENTS, REPRESENTATIVES AND EMPLOYEES, FOR CITY'S, ITS CITY COUNCIL MEMBERS, OFFICERS, AGENTS, REPRESENTATIVES AND/OR EMPLOYEES, OWN NEGLIGENCE, IN WHATEVER FORM, ARISING OUT OF ANY ACT OR OMISSION, TAKEN OR FAILED TO BE TAKEN BY THE CITY, RELATING IN ANY MANNER TO THIS AGREEMENT, IN WHOLE OR IN PART, REGARDLESS OF CAUSE OR ANY CONCURRENT OR CONTRIBUTING FAULT OR NEGLIGENCE OF CITY. DEVELOPER IS EXPRESSLY REQUIRED TO DEFEND CITY AGAINST ALL SUCH CLAIMS, AND DEVELOPMENT AGREEMENT - Page 4 5328522v.2 CITY IS REQUIRED TO REASONABLY COOPERATE AND ASSIST DEVELOPER IN PROVIDING SUCH DEFENSE; PROVIDED, HOWEVER, IF A COURT OF COMPETENT JURISDICTION SIGNS A JUDGMENT THAT BECOMES FINAL AND NON- APPEALABLE, DETERMINING THAT CITY (WITHOUT WAIVING ANY GOVERNMENTAL IMMUNITY) HAS JOINT, CONCURRENT OR SOLE NEGLIGENCE FOR THE CLAIMS, IN ACCORDANCE WITH THE LAWS OF THE STATE OF TEXAS (THE "JUDGMENT"), THEN DEVELOPER IS NOT REQUIRED TO INDEMNIFY OR DEFEND CITY TO THE EXTENT OF THE NEGLIGENCE APPORTIONED TO CITY FOR EACH CAUSE(S) OF ACTION IDENTIFIED IN THE JUDGMENT. IN THE EVENT THE JUDGMENT PROVIDES THAT CITY IS JOINTLY, CONCURRENTLY, OR SOLELY NEGLIGENT FOR THE CLAIMS REFERRED TO THEREIN, CITY AGREES TO REIMBURSE DEVELOPER FOR ALL REASONABLE AND NECESSARY COSTS INCURRED AND PAID BY DEVELOPER THAT ARE ATTRIBUTABLE TO CITY'S PERCENTAGE OF JOINT, CONCURRENT, OR SOLE NEGLIGENCE, AS SET FORTH IN THE JUDGMENT, INCLUDING REASONABLE AND NECESSARY ATTORNEY'S FEES AND EXPENSES, TO DEVELOPER WITHIN ONE HUNDRED TWENTY (120) DAYS OF THE DATE OF THE JUDGMENT. (b) IN ITS SOLE DISCRETION, CITY SHALL HAVE THE RIGHT TO APPROVE OR SELECT DEFENSE COUNSEL TO BE RETAINED BY DEVELOPER IN FULFILLING ITS OBLIGATION HEREUNDER TO DEFEND AND INDEMNIFY CITY, UNLESS SUCH RIGHT IS EXPRESSLY WAIVED BY CITY IN WRITING. CITY RESERVES THE RIGHT TO PROVIDE A PORTION OR ALL OF ITS OWN DEFENSE; HOWEVER, CITY IS UNDER NO OBLIGATION TO DO SO. ANY SUCH ACTION BY CITY IS NOT TO BE CONSTRUED AS A WAIVER OF DEVELOPER'S OBLIGATION TO DEFEND CITY OR AS A WAIVER OF DEVELOPER'S OBLIGATION TO INDEMNIFY CITY PURSUANT TO THIS AGREEMENT. DEVELOPER SHALL RETAIN CITY-APPROVED DEFENSE COUNSEL WITHIN SEVEN (7) BUSINESS DAYS OF CITY'S WRITTEN NOTICE THAT CITY IS INVOKING ITS RIGHT TO INDEMNIFICATION UNDER THIS AGREEMENT. IF DEVELOPER FAILS TO RETAIN COUNSEL WITHIN SUCH TIME PERIOD, CITY SHALL HAVE THE RIGHT TO RETAIN DEFENSE COUNSEL ON ITS OWN BEHALF, AND DEVELOPER SHALL BE LIABLE FOR ALL REASONABLE COSTS INCURRED BY CITY. (c) THIS PARAGRAPH SHALL SURVIVE THE TERMINATION OF THIS AGREEMENT. 8. PARTIES' ACKNOWLEDGMENT OF CITY'S COMPLIANCE WITH FEDERAL AND STATE CONSTITUTIONS, STATUTES AND CASE LAW AND FEDERAL, STATE AND LOCAL ORDINANCES, RULES AND REGULATIONS/DEVELOPER'S WAIVER AND RELEASE OF CLAIMS FOR OBLIGATIONS IMPOSED BY THIS AGREEMENT. (a) DEVELOPER ACKNOWLEDGES AND AGREES THAT: (i) THE PROPERTY AND/OR EASEMENTS TO BE CONVEYED AND/OR THE FEES TO BE IMPOSED BY CITY, IF ANY, DEVELOPMENT AGREEMENT - Page 5 5328522v.2 REGARDING THE PROPERTY, IN WHOLE OR IN PART, DOES/DO NOT CONSTITUTE A: 1. TAKING UNDER THE TEXAS OR UNITED STATES CONSTITUTION; 2. VIOLATION OF THE TEXAS WATER CODE, AS IT EXISTS OR MAY BE AMENDED; 3. NUISANCE; AND/OR 4. CLAIM FOR DAMAGES AND/OR REIMBURSEMENT AGAINST CITY FOR A VIOLATION OF ANY FEDERAL AND/OR STATE CONSTITUTION, STATUTE AND/OR CASE LAW AND/OR FEDERAL, STATE AND/OR LOCAL ORDINANCE, RULE AND/OR REGULATION. (ii) THE AMOUNT OF DEVELOPER'S FINANCIAL OR INFRASTRUCTURE CONTRIBUTION (AFTER RECEIVING ALL CONTRACTUAL OFFSETS, CREDITS AND REIMBURSEMENTS, IF ANY) AGREED TO IN THIS AGREEMENT IS ROUGHLY PROPORTIONAL TO THE DEMAND THAT SUCH DEVELOPER'S DEVELOPMENT PLACES ON THE CITY'S INFRASTRUCTURE. (iii) DEVELOPER HEREBY RELEASES CITY FROM ANY OBLIGATION TO PERFORM OR COMMISSION A TAKINGS IMPACT ASSESSMENT UNDER CHAPTER 2007 OF THE TEXAS GOVERNMENT CODE, AS IT EXISTS OR MAY BE AMENDED. (iv) DEVELOPER HEREBY AGREES THAT THE PROPERTY AND/OR EASEMENTS WHICH IT CONVEYS TO CITY PURSUANT TO THIS AGREEMENT IS ROUGHLY PROPORTIONAL TO THE BENEFIT RECEIVED BY DEVELOPER FOR SUCH LAND, AND DEVELOPER HEREBY WAIVES ANY CLAIM THEREFOR THAT IT MAY HAVE. DEVELOPER FURTHER ACKNOWLEDGES AND AGREES THAT ALL PREREQUISITES TO SUCH A DETERMINATION OF ROUGH PROPORTIONALITY HAVE BEEN MET, AND THAT ANY VALUE RECEIVED BY CITY RELATIVE TO SAID CONVEYANCE ARE RELATED BOTH IN NATURE AND EXTENT TO THE IMPACT OF THE DEVELOPMENT OF DEVELOPER'S ADJACENT PROPERTY ON CITY'S INFRASTRUCTURE. DEVELOPER AND CITY FURTHER AGREE TO WAIVE AND RELEASE ALL CLAIMS ONE MAY HAVE AGAINST THE OTHER RELATED TO ANY AND ALL ROUGH PROPORTIONALITY AND INDIVIDUAL DETERMINATION REQUIREMENTS MANDATED BY THE UNITED STATES SUPREME COURT IN DOLAN V. CITY OF TIGARD, 512 U.S. 374 (1994), AND ITS PROGENY, AS WELL AS ANY OTHER DEVELOPMENT AGREEMENT - Page 6 5328522v.2 REQUIREMENTS OF A NEXUS BETWEEN DEVELOPMENT CONDITIONS AND THE PROJECTED IMPACT OF THE PUBLIC INFRASTRUCTURE. (v) DEVELOPER SHALL INDEMNIFY AND HOLD HARMLESS CITY FROM ANY CLAIMS AND SUITS OF THIRD PARTIES BROUGHT PURSUANT TO THIS PARAGRAPH. (b) DEVELOPER RELEASES CITY FROM ANY AND ALL CLAIMS OR CAUSES OF ACTION BASED ON EXCESSIVE OR ILLEGAL EXACTIONS UNDER THIS AGREEMENT. (c) DEVELOPER HEREBY WAIVES ANY REQUIREMENT THAT CITY RETAIN A PROFESSIONAL ENGINEER, LICENSED PURSUANT TO CHAPTER 1001 OF THE TEXAS OCCUPATIONS CODE, TO REVIEW AND DETERMINE THAT THE EXACTIONS REQUIRED BY CITY AS A CONDITION OF APPROVAL FOR THE DEVELOPMENT OF THIS PROPERTY ARE ROUGHLY PROPORTIONAL OR ROUGHLY PROPORTIONATE TO THE PROPOSED DEVELOPMENT'S ANTICIPATED IMPACT. (THESE EXACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO, THE MAKING OF DEDICATIONS OR RESERVATIONS OF LAND, THE PAYMENT OF FEES, THE CONSTRUCTION OF FACILITIES, AND THE PAYMENT OF CONSTRUCTION COSTS FOR PUBLIC FACILITIES.) DEVELOPER SPECIFICALLY RESERVES ITS RIGHT TO APPEAL THE APPORTIONMENT OF MUNICIPAL INFRASTRUCTURE COSTS IN ACCORDANCE WITH TEX. LOC. GOV'T CODE § 212.904. HOWEVER, NOTWITHSTANDING THE FOREGOING, DEVELOPER HEREBY RELEASES CITY FROM ANY AND ALL LIABILITY UNDER TEX. LOC. GOV'T CODE § 212.904 REGARDING OR RELATED TO THE COST OF THOSE MUNICIPAL INFRASTRUCTURE IMPROVEMENTS REQUIRED FOR THE DEVELOPMENT OF THE PROPERTY. (d) DEVELOPER WAIVES ANY CLAIM FOR DAMAGES AND/OR REIMBURSEMENT AGAINST CITY FOR A VIOLATION OF ANY FEDERAL AND/OR STATE CONSTITUTION, STATUTE AND/OR CASE LAW AND/OR FEDERAL, STATE AND/OR LOCAL ORDINANCE, RULE AND/OR REGULATION, EXCEPT AS OTHERWISE SET FORTH IN THIS AGREEMENT. (e) THIS PARAGRAPH SHALL SURVIVE THE TERMINATION OF THIS AGREEMENT. 9. Vested Rights/Chapter 245 Waiver. Nothing in this Agreement shall be implied to vest any rights in the parties. In addition, nothing contained in this Agreement shall constitute a "permit" as defined in Chapter 245, Texas Local Government Code and nothing in this Agreement provides the City with fair notice of Developer's project. DEVELOPER WAIVES ANY STATUTORY CLAIM UNDER CHAPTER 245 OF THE TEXAS LOCAL GOVERNMENT CODE UNDER THIS AGREEMENT. THIS PARAGRAPH SHALL SURVIVE THE TERMINATION OF THIS AGREEMENT. DEVELOPMENT AGREEMENT - Page 7 5328522v.2 10. Attorney's Fees. In any legal proceeding brought to enforce the terms of this Agreement, including but not limited to, a proceeding brought pursuant to in 7 or 8 above, the prevailing party may recover its reasonable and necessary attorneys' fees from the non-prevailing party as permitted by Section 271.159 of the Texas Local Government Code. 11. Construction. All construction will be in accordance with applicable Ordinances and Codes of City. Evidence of any bonds required by Section 212.073 of the Texas Local Government Code, or other applicable law, shall be provided by Developer or the contractor to the City. 12. Compliance with Ordinances. The parties hereto acknowledge this Agreement is limited to setting forth the obligations of City to reimburse Developer or the Designated Recipient for construction of the Thoroughfare as set forth herein. City ordinances, including but not limited to those establishing construction standards, covering on site improvements, property taxes, tap fees, utility rates, zoning, permits, water, sewer and thoroughfare impact fees, subdivision regulations and the like, are not affected by this Agreement. Unless expressly stated herein, this Agreement does not waive or limit the obligations of Developer to City under any ordinance. 13. Miscellaneous. (a) Assignment. This Agreement is assignable upon the following conditions: (i) the assignment of the Agreement must be evidenced by a recordable document. The recordable document referred to in this paragraph is subject to the approval of City; (ii) at the time of any assignment, Developer must give the assignee written notice that any and all obligations, covenants and/or conditions contained in the Agreement will be assumed solely and completely by the assignee; (iii) Developer will file any approved, executed assignment in the Land Records of Collin County, Texas; and (iv) Developer shall provide City with the name, address, phone number, fax number and the name of a contact person for the assignee. (b) Entire Agreement. This Agreement contains the entire agreement of the parties with respect to the matters contained herein and may not be modified or terminated except upon the mutual written agreement of the parties hereto. (c) Venue. This Agreement shall be construed in accordance with the laws of the State of Texas and shall be performable in Collin County, Texas. (d) Consideration. This Agreement is executed by the parties hereto without coercion or duress and for substantial consideration, the sufficiency of which is forever confessed. DEVELOPMENT AGREEMENT - Page 8 5328522v.2 (e) Counterparts. This Agreement may be executed in a number of identical counterparts, each of which shall be deemed an original for all purposes. (f) Authority to Execute. The individuals executing this Agreement on behalf of the respective parties below represent to each other and to others that all appropriate and necessary action has been taken to authorize the individual who is executing this Agreement to do so for and on behalf of the party for which his or her signature appears, that there are no other parties or entities required to execute this Agreement in order for the same to be an authorized and binding agreement on the party for whom the individual is signing this Agreement and that each individual affixing his or her signature hereto is authorized to do so, and such authorization is valid and effective on the date hereof. The Parties agree that the performance by the Parties under this Agreement is authorized by Section 212.071, et. seq. of the Texas Local Government Code. (g) Binding Effect. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective heirs, executors, administrators, legal representatives, successors and assigns. (h) Savings/Severability. In case any one or more of the provisions contained in this Agreement shall for any reason be held to be invalid illegal or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other provision thereof, and this Agreement shall be construed as if such invalid illegal or unenforceable provision had never been contained herein. (i) Representations. Each signatory represents this Agreement has been read by the party for which this Agreement is executed and that such party has had an opportunity to confer with its counsel. (1) Miscellaneous Drafting Provisions. This Agreement shall be deemed drafted equally by all parties hereto. The language of all parts of this Agreement shall be construed as a whole according to its fair meaning and any presumption or principle that the language herein is to be construed against any party shall not apply. Headings in this Agreement are for the convenience of the parties and are not intended to be used in construing this document. (k) Waiver. Waiver by either party of any breach of this Agreement, or the failure of either party to enforce any of the provisions of this Agreement, at any time, shall not in any way affect, limit or waive such party's right thereafter to enforce and compel strict compliance. (1) Force Majeure. If performance by either party of any term, condition or covenant in this Agreement is delayed or prevented by an act of God, strike, lockout, shortage of material or labor, any federal or state law or any order, rule or regulation or governmental authority, civil riot, flood, or any other cause not within the control of the party, the period for performance of the term, condition or covenant shall be extended for a period equal to the period said party is so delayed or prevented. (m) Reference to Developer. When referring to "Developer" herein, this Agreement shall refer to and be binding upon the Developer, and its respective, officers, directors, partners, DEVELOPMENT AGREEMENT - Page 9 5328522v.2 employees, representatives, contractors, agents, successors, assignees, vendors, grantees and/or trustees. (n) Recitals Incorporated. The recitals set forth above are incorporated as if set forth herein and the parties relied upon the accuracy of the recitals when entering into this Agreement. (o) Exhibits Incorporated. Each exhibit attached to this Agreement and referenced above is incorporated into this Agreement for all purposes as if fully set forth herein. (p) Sovereign Immunity. The Parties agree that the City has not waived its sovereign immunity by entering into and performing its obligations under this Agreement, except for actions brought by a party to pursue remedies available under this Agreement. (q) No Third Party Beneficiaries. Nothing in this Agreement shall be construed to create any right in any third party not a signatory to this Agreement, and the Parties do not intend to create any third party beneficiaries by entering into this Agreement. (r) Indemnification. The Parties agree that the Indemnity provision set forth in in 7 and 8 herein is conspicuous, and the Parties have read and understood the same. (s) Limitations of Agreement. The Parties hereto acknowledge that this Agreement is limited to the matters specifically addressed herein. Except as otherwise set forth herein, City ordinances covering property taxes, utility rates, permit fees, inspection fees, development fees, impact fees for thoroughfares, water and sewer, park fees, tap fees, pro-rata fees and the like are not affected by this Agreement. Further, except as otherwise set forth herein, this Agreement does not waive or limit any of the obligations of Owner to City under any other ordinance, whether now existing or in the future arising. (t) Limitation of Liability. Except as otherwise provided in this Agreement, the Parties agree and acknowledge that City shall not be required to tender, and/or be liable to Owner for, any reimbursement of and/or payment of any monies with regard to the matters set forth herein. IN WITNESS WHEREOF, the parties have executed this Agreement and caused this Agreement to be effective on the last date written below. CITY OF WYLIE, TEXAS, WOODBRIDGE NORTH I, LTD. a municipal corporation a Texas limited partnership By: HDC Woodbridge North I, LLC By: a Texas limited liability company Eric Hogue, Mayor Its: general partner Date: By: Donald P. Herzog, Member Date: DEVELOPMENT AGREEMENT - Page 10 5328522v.2 STATE OF TEXAS * COUNTY OF COLLIN * BEFORE ME, the undersigned authority, on this day personally appeared ERIC HOGUE, the Mayor of the CITY OF WYLIE, TEXAS, a municipal corporation, known to me to be one of the persons whose names are subscribed to the foregoing instrument; he acknowledged to me he is the duly authorized representative for the CITY OF WYLIE, TEXAS and he executed said instrument for the purposes and consideration therein expressed. GIVEN UNDER MY HAND AND SEAL OF OFFICE THIS day of 200_. Notary Public in and for the State of Texas My Commission Expires: STATE OF TEXAS COUNTY OF COLLIN * BEFORE ME, the undersigned authority, on this day personally appeared DONALD P. HERZOG, the Member of HDC WOODBRIDGE NORTH I, LLC, who is the general partner of WOODBRIDGE NORTH I, LTD., known to me to be one of the persons whose names are subscribed to the foregoing instrument; he acknowledged to me he is the duly authorized representative for the WOODBRIDGE NORTH I, LTD., and he executed said instrument for the purposes and consideration therein expressed. GIVEN UNDER MY HAND AND SEAL OF OFFICE THIS day of 200 . Notary Public in and for the State of Texas My Commission Expires: DEVELOPMENT AGREEMENT - Page 11 5328522v.2 EXHIBIT A LEGAL DESCRIPTION Parcel 1 BEING a tract of land situated in the I. & G.N. Railroad Company Survey, Abstract No. 1061 and in the L.K. Pegues Survey, Abstract No. 703, in the City of Wylie, Collin County, Texas, and being all of a tract of land described in a deed to Ronald Scholz, as recorded in Volume 1198, Page 638 of the Deed Records of Collin County, Texas, all of a tract of land described in a deed to Ida Pearl Scholz, as recorded in Volume 682, Page 330 of the Deed Records of Collin County, Texas, all of a tract of land described in a deed to Richard Parker, as recorded in Collin County Clerk's File #93-0065326 of the Deed Records of Collin County, Texas, all of a tract of land described in a deed to Richard Parker, as recorded in Collin County Clerk's File #02-106920 of the Deed Records of Collin County, Texas, all of a tract of land described in a deed to B.C. Woods, as recorded in Volume 418, Page 131 of the Deed Records of Collin County, Texas, a part of a tract of land described in a deed to Ida Pearl Scholz, as recorded in Volume 768, Page 315 of the Deed Records of Collin County, Texas, and a part of a tract of land described in a deed to B.C. Woods, as recorded in Volume 316, Page 409 of the Deed Records of Collin County, Texas, and being more particularly described as follows: BEGINNING at a point at the northeast corner of said B.C. Woods tract and the northwest corner of a tract of land described in a deed to Wylie ISD, as recorded in Collin County Clerk's File #95-0012337 of the Deed Records of Collin County, Texas, and in the south line of County Road 544, said point being at the beginning of a curve to the right having a central angle of 11°50'36", a radius of 944.97 feet and a chord bearing South 15°18'30" West, 194.98 feet; THENCE along the east line of said B.C. Woods tract, the west line of said Wylie ISD tract, and southwesterly along the said curve, an arc distance of 195.33 feet to the southeast corner of said B.C. Woods 0.569 acre tract, the northeast corner of said B.C. Woods 3.27 acre tract, and the beginning of a curve to the right having a central angle of 06°10'40", a radius of 944.96 feet and a chord bearing South 24°19'09" West, 101.84 feet; THENCE along the east line of said B.C. Woods tract, the west line of said Wylie ISD tract, and the west line of a tract of land described in a deed to Wylie ISD, as recorded in Collin County Clerk's File#95-0012336 of the Deed Records of Collin County, Texas, the following: Southwesterly along said curve, an arc distance of 101.89 feet to a point for corner; South 27°24'29" West, a distance of 54.52 feet to the beginning of a curve to the left having a central angle of 04°35'05", a radius of 1055.00 feet and a chord bearing South 25°08'27" West, 84.40 feet; Southwesterly along said curve, an arc distance of 84.42 feet to the beginning of a curve to the left having a central angle of 01°40'55", a radius of 1163.93 feet and a chord bearing South 1°51'O1" West, 34.17 feet; Southwesterly along said curve, an arc distance of 34.17 feet to point for corner; South 02°22'57" West, a distance of 926.44 feet to the northwest line of a tract of land described EXHIBIT A— LEGAL DESCRIPTION - Page 1 5328522v.2 in a deed to Texas Power and Light, as recorded in Volume 575, Page 224 of the Deed Records of Collin County, Texas; THENCE along the northwest line of said Texas Power and Light tract, the following: South 52°18'44" West, a distance of 1122.58 feet to a point for corner; North 89°25'10" West, a distance of 35.74 feet to the southeast corner of a tract of land described in a deed to Hooper Business Park, an addition to the City of Wylie, Collin County, Texas, as described in Cabinet H, Slide 52 of the Map Records of Collin County, Texas, said point also being in the west line of said Ida Pearl Scholz tract; THENCE along the west line of said Ida Pearl Scholz tract and the east line of said Hooper Business Park tract, North 00°56'39" East, a distance of 1881.44 feet to the southwest corner of said Ronald Scholz tract; THENCE along the west line of said Ronald Scholz tract, east line of said Hooper Business Park tract, and the east line of a tract of land described in a deed to Henry Garland, as recorded in Collin County Clerk's File #96-0034807 of the Deed Records of Collin County, Texas, North 01°02'23" East, a distance of 176.30 feet to a point at the beginning of a curve to the right having a central angle of 00°26'35", a radius of 5676.08 feet and a chord bearing South 86°48'51" East, 43.89 feet, said point being at the northwest corner of said Ronald Scholz tract, the northeast corner of said Henry Garland tract, and in the south line of said County Road 544; THENCE along the south line of said County Road 544, the north line of said Ronald Scholz tract, the north line of said Ida Pearl Scholz tract, the north line of said Richard Parker tract, the north line of said Richard Parker tract, and the north line of said B.C. Woods tract, the following: Southeasterly along said curve, an arc distance of 43.89 feet to the beginning of a curve to the left having a central angle of 01°25'23", a radius of 6645.06 feet and a chord bearing South 87°20'46" East, 165.05 feet; Southeasterly along said curve, an arc distance of 165.06 feet to the beginning of a curve to the left having a central angle of 02°21'45", a radius of 5783.08 feet and a chord bearing South 89°26'57" East, 238.44 feet; Southeasterly along said curve, an arc distance of 238.46 feet to a point for corner; North 89°11'42" East, a distance of 17.59 feet to a point for corner; South 69°27'29" East, a distance of 17.72 feet to a point for corner; North 01°20'38" East, a distance of 4.10 feet to a point for corner; North 89°27'48" East, a distance of 614.10 feet to the POINT OF BEGINNING, and containing 37.3823 acres of land. EXHIBIT A— LEGAL DESCRIPTION - Page 2 5328522v.2 Parcel 2 BEING a tract of land situated in the L.K. Pegues Survey, Abstract No. 703, in the City of Wylie, Collin County, Texas and being a part of a tract of land described in a deed to B.C. Woods, as recorded in Volume 316, Page 409 of the Deed Records of Collin County, Texas, a part of a tract of land described in a deed to Ida Pearl Scholz as recorded in Volume 768, Page 315 of the Deed Records of Collin County, Texas, and all of a tract of land described in a deed to Birmingham Land Trust, as recorded in Volume 4194, Page 1852 of the Land Records of Collin County, Texas, and being more particularly described as follows: BEGINNING at a point at the southwest corner of said Birmingham Land Trust tract, said point also being at the intersection of Hooper Road and Hensley Lane; THENCE along said Hooper Road, the west line of said Birmingham Land Trust tract, the east line of a tract of land described in a deed to North Texas Municipal Water District, as recorded in Volume 1300, Page 809 of the Deed Records of Collin County, Texas, the east line of a tract of land described in a deed to Timothy R. Johnson, as recorded in Collin County Clerk's File #97-0066824 of the Deed Records of Collin County, Texas, the east line of a tract of land described in a deed to B.C. Wood as recorded in Volume 3282, Page 804 of the Deed Records of Collin County, Texas, and the east line of a tract of land described in a deed to John P. Pennington as recorded in Volume 2726, Page 986 of the Deed Records of Collin County, Texas, North 00°28'20" East, a distance of 1852.23 feet to the northwest corner of said Birmingham Land Trust tract and the southwest corner of a tract of land described in a deed to Texas Power and Light, as recorded in Volume 577, Page 335 of the Deed Records of Collin County, Texas; THENCE along the common line between said Birmingham Land Trust tract and said Texas Power and Light tract, the following: South 88°52'13" East, a distance of 515.72 feet to a point for corner; South 00°58'13" West, a distance of 50.00 feet to a point for corner; South 88°52'17" East, a distance of 220.37 feet to a point for corner; North 48°29'57" East, a distance of 91.56 feet to the most easterly point of said Texas Power and Light tract, said point also being in the north line of said Birmingham Land Trust tract and in the southeast line of a tract of land described in a deed to Texas Power and Light, as recorded in Volume 575, Page 224 of the Deed Records of Collin County, Texas; THENCE along the south line of said Texas Power and Light tract, North 49°35'36" East, a distance of 973.53 feet to a point in the west line of a tract of land described in a deed to Wylie ISD, as recorded in Collin County Clerk's File #95-0012336 of the Deed Records of Collin County, Texas, said point also being in the east line of said B.C.Woods tract; THENCE along the east line of said B.C. Woods tract, the west line of said Wylie ISD tract, and the west line of a tract of land described in a deed to the City of Wylie, as recorded in Collin County Clerk's File#95-0012334 of the Deed Records of Collin County, Texas, South 02°22'57" EXHIBIT A—LEGAL DESCRIPTION - Page 3 5328522v.2 West, a distance of 645.69 feet to the southeast corner of said B.C. Woods tract and an ell corner of said City of Wylie tract; THENCE along the south line of said B.C. Woods tract and a north line of said City of Wylie tract, North 88°51'57" West, a distance of 46.23 feet to the northeast corner of said Birmingham Land Trust tract and the most westerly northwest corner of said City of Wylie tract; THENCE along the west line of said Birmingham Land Trust tract and the east line of said City of Wylie tract, South 02°12'26" East, a distance of 442.60 feet to a point in the west line of said Birmingham Land Trust tract and in the east line of said City of Wylie tract; THENCE along the west line of said Birmingham Land Trust tract, the east line of said City of Wylie tract, and the east line of a tract of land described in a deed to Alton W. Hensley, as recorded in Volume 4832, Page 598 of the Deed Records of Collin County, Texas, South 02°34'38" West, a distance of 1462.30 feet to the southeast corner of said Birmingham Land Trust tract and the southwest corner of said Alton W. Hensley tract, said point also being in the north line of a tract of land described in a deed to Worth M. Speed, as recorded in Volume 1383, Page 170 of the Deed Records of Collin County, Texas, said point being in said Hensley Lane; THENCE along said Hensley Lane, the south line of said Birmingham Land Trust tract, the north line of said Worth M. Speed tract, the north line of a tract of land described in a deed to Norlan C. Van Cleve, as recorded in Volume 2364, Page 510 of the Deed Records of Collin County, Texas, and the north line of a tract of land described in a deed to Wayne Rich, as recorded in Volume 1730, Page 888 of the Deed Records of Collin County, Texas, North 87°17'48" West, a distance of 1440.08 feet to the POINT OF BEGINNING, and containing 68.3705 acres of land more or less. Parcel 3 BEING a tract of land situated in the W.M. Sachse Survey, Abstract No. 835 in the City of Wylie, Collin County, Texas and being all of a tract of land described in a deed to B.C. Wood, as recorded in Volume 3282, Page 804 of the Deed Records of Collin County, Texas and being more particularly described as follows: BEGINNING at a point at a southeast corner of said B.C. Wood tract, same point being the southwest corner of a tract of land described in a deed to Timothy R. Johnson, as recorded in Collin County Clerk's File #97-0066824 of the Deed Records of Collin County, Texas, said point also lies in the north line of a tract of land described in a deed to North Texas Municipal Water District, as recorded in Volume 1300, Page 809 of the Deed Records of Collin County, Texas; THENCE along a south line of said B.C. Wood tract and the north line of said North Texas Municipal Water District tract, North 88°32'56" West, a distance of 574.05 feet to point at the southwest corner of said B.C. Wood tract, the northwest corner of said North Texas Municipal Water District tract, and in the east line of a tract of land described in a deed to North Texas Municipal Water District, as recorded in Volume 2281, Page 358 of the Deed Records of Collin County, Texas; EXHIBIT A— LEGAL DESCRIPTION -Page 4 5328522v.2 THENCE along the west line of said B.C. Wood tract and the east line of said North Texas Municipal Water District tract, North 01°32'59" East, a distance of 389.36 feet to a point for corner; THENCE continuing along the west line of said B.C. Wood tract, the east line of said North Texas Municipal Water District tract, and the east line of a tract of land described in a deed to Iona H. Ingram, as recorded in Volume 826, Page 579 of the Deed Records of Collin County, Texas, North 00°32'13" East, a distance of 658.81 feet to the northwest corner of said B.C. Wood tract, and the southwest corner of Regency Business Park #2, an addition to the City of Wylie, Collin County, Texas, as recorded in Cabinet G, Slide 92 of the Map Records of Collin County, Texas; THENCE along the north line of said B.C. Wood tract, the south line of said Regency Business Park #2, and the south line of a tract of land described in a deed to John P. Pennington, as recorded in Volume 2726, Page 986 of the Deed Records of Collin County, Texas South 89°47'28" East, a distance of 2639.30 feet to the northeast corner of said B.C. Wood tract, said point also being in the west line of a tract of land described in a deed to Birmingham Land Trust, as recorded in Volume 4194, Page 1852 of the Land Records of Collin County, Texas said point being in Hooper Road; THENCE along Hooper Road, the east line of said B.C. Wood tract, and the west line of said Birmingham Land Trust tract, South 00°28'20" West, a distance of 798.74 feet to the southeast corner of said B.C. Wood tract and the northeast corner of said Timothy R. Johnson tract; THENCE along the south line of said B.C. Wood tract and the north line of said Timothy R. Johnson tract, North 89°31'30" West, a distance of 2072.08 feet to an ell corner of said B.C. Wood tract and the northwest corner of said Timothy R. Johnson tract; THENCE along an east line of said B.C. Wood tract and the west line of said Timothy R. Johnson tract, South 00°44'38" West, a distance of 271.40 feet to the POINT OF BEGINNING, and containing 51.5360 acres of land more or less. EXHIBIT A—LEGAL DESCRIPTION - Page 5 5328522v.2 INTERSECPC,N __ Exhibit"B" --- -- FM544 5.:E x 1 -. - l i� °'° 1 P'� Arterial Thoroughfare ',/ l / / F 71'. /:9 4C.:.:2 ...''''' ,, ptj' ,,, :K, IT -asco.. - 1 1i, 4 I --_.... — • �I �I/ \��\ "- tn ., I gi G �I qh 1 o,o,.4a' 1.11 l o ,I ua_ ,. 1 ——:,\ r. I 1 1 1. C;,IF`CN SURvE -e 'IC 193 I t v I \?EGUES SURvEYJgBS'. NO '+03 °)y I' „,Ro:N SURVEY. .+a�,No. +38 HE SLEY ROAD ! j EXHIBIT B—ARTERIAL THOROUGHFARE—Solo Page 5328522v.2 WOODBRIDGE PARKWAY-WYLIE TEXAS SUMMARY OF ACTUAL COSTS As of 9129108 EXCAVATION $ 169,221.60 EROSION CONTROL(includes temp irrig and hydromuich) $ 45,978.63 SANITARY SEWER $ 115,667.65 A104' re;t VS4b 1e WATER $ 40,143.55 WATER SERVICE-FM 544 $ 1,436.00 STORM DRAINAGE(includes Explorer Pipeline cost) $ 747,715.83 PAVING $ 921,564.33 CONSTRUCTION MATERIAL TESTING $ 25,849.79 PLAT RECORDING FEE $ 62.00 STREET SIGNS $ 4,625.08 MOWING $ 1,620.00 ENGINEERING $ 321,239.57 REIMBURSEABLES-KHA $ 12,196.69 SURVEYING $ 41,750.00 BANK INSPECTION FEES $ 600.00 $ 2,449,670.72 s - H5,674745 '2weir 21-isgj 003.a? G:\PROJECTS\WyfielWoodbridge North I,Ltd\Woodbridge Pkwy Improvements\Cost Estimates\WOODBRIDGE PARKWAY FINAL SUMMARY OF ACTUAL COSTS 092508.xlsx , -_-... 1 i ....... ,__ 1 t _ .--., _, -,,------ 1 1 ., .... 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II ,,,,,•::,,„::: ._,..„ ••,,,,,,, .;.., . .2,...1 • 0,0- ..........1, t'.., 1 i . , . • , COMMERCIAL RESIDENTIAL 1.,...•, ii•UM DIUNLIIWIta 4.110.4 4............ 1,, ;'.4 teiive INDUSTRIAL IINST,IiTUscisoctiTIONctitmipteucAL/PUBLeucIC & SEMI--UBL1C I'- -1 tor oofinsr RESioortw. I I ,watieee4 siva I j COIMERCUL cameo& 1 LIGHT INDUSTRSIL 1------1 wow raspy RESCOMAI_ I FLOODRUJII OADRAT ,, THOROUGHFARE. .C,....n.AP.IL...A I,IMPROVEMENTS j j COIRIERCIAL ROAR i I NISH oosn' RESCorrw. vrom, DORM"HISTORIC DISTRICT OVERLAY l', ,1 IIDOHBORHOCO SIERVICIIS Table 1 Thoroughfare Capital Improvement Plan City of Wylie 2007 Impact Fee Update PROJECT BOUNDARY PROJECT LENGTH CONSTRUCTION COST COST OF TOTAL PROJECT COST ARTERIAL NUMBER FROM TO EXISTING DESCRIPTION (ft) TO THE TOWN FINANCING ELIGIBLE FOR RECOVERY FM 1378 W1 FM 544 W Brown St 2 lanes Build a 4-lane divided section 3,500 $ 1,633,350.00 $ 1,029,011.00 $ 2,662,361.00 FM 1378 W2 W Brown St Palter Rd 2 lanes Build a 4-lane divided section 13,200 $ 14,970,000.00 $ 9,431,100.00 $ 24,401,100.00 W3 FM 1378 , 2 lanes Build a 4-lane divided section 9,500 $ 12,645,000.00 $ 7,966,350.00 $ 20,611,350.00 I [ •nek,vn..n •titan n 'Funfry Club Road W5 FM 544 Ltd a 4-lane divided section 5,500 S 6 800 000.00 i 4 284 000.00 11 084 000.00 1 McCreary Road W7 FM 544 South City Limit Build a 4-lane divided section 3,350 S 6,550,000.00 $ 4,126,500.00 $ 10,676,600.00 Springwell Pkwy WB FM 544 Hensley Lane(West) --- Build a 4-lane undivided section 2,700 $ 2,850,000.00 $ 1,795,500.00 $ 4,645,500.00 Hensley Lana(West) W9 McCreary Rd. Country Club Rd. --- Build a 4-lane undivided section 5,100 $ 5,095,000.00 $ 3,209,850.00 $ 8,304,650.00 Wrote• $ 02,918,350.00 $ 39,638,561.00 $ 102,556,911.00 Alanis Drive El Century Way S Ballard 3 lanes Budd a 4-lane divided section 4,400 $ 9,750,000.00 $ 6,142,500.00 $ 15,892,500.00 Alania Drive E2 Twin Lakes FM 544 3 lanes Build a 4-lane divided section 2,700 $ 3,080,000.00 $ 1,940,400.00 $ 5,020,400.00 Kirby Street E3 SH 78 Birmingham 4 lanes Build a 4-lane divided section 1,400 $ 1,964,293.00 $ 1,237,505.00 $ 3,201,798.00 Stone Road E4 Birmingham S Ballard 2 lanes Build a 4-lane divded section 8,300 $ 1,122,000.00 $ 706,800.00 $ 1,828,860.00 Stone Road E5 Ballard Akin 2 lanes Budd a 4-lane divided section 2,800 S 3,110,000.00 S 1,959,300.00 $ 5,069,300.00 S Ballard Avenue E6 Stone Rd Alanis Dr 2 lanes Budd a 4-lane divided section 3,600 _$ 4,140,000.00 $ 2,808,200.00 S 6,748,200.00 S Ballard Avenue E7 Alanis Dr County Line 2 lanes Build a 4-lane divided section 8,200 S 7,430,000.00 $ 4,680,900.00 $ 12,110,900.00 Stone Road E8 Akin Vinson 2 lanes Build a 4-lane divided section 13,500_$ 12,965,000.00 $ 5,167,950.00 $ 21,132,950.00 Brown Street E9 SH 78 Stone 2 lanes Build a 4-lane divided section 11,100 $ 13,505,000.00, $ 8,508,150.00 S 22,013,150.00 SH 78 E10 Eubanks Spring Creek Pkwy 2 lanes Build a 4-lane divided highway section 3.200 S 3,662,000.00 $ 2,237,760.00 S 5,789,760.00 tub Toter$ 60,818,293.00 $ 311,109,525.00 3 98,807418.00 Grand Total: S 123,536,643.00 I$ 77,628,014.00 I$ 201,964,729.00 City of Wylie - 2007 Roadway Impact Fee Updae Page 3 1.86 ACRES I ' '� I a PAP£5 TIMOTHY 9 J006682 C P. NORTH TEXAS MUNICIPAL0,PG WATER DISTRICT CL'.0 EX 9'T-OD66H24 y DRCCT 1 HEN I. SIfOL, Cl AL N = m mn VOL 1300,PG. 809 VOL 3976,PG. 662 24 273 ACRES I REMAINDER TRACT s u /I IN-R EC+,Ass_ VOL 3282,PG 804 m Q WI c awe aw0t u� ( OTHERS) vA L s 2 " L5..,9.5 � t. suL 1 MOE BEnw I 4.„. ao ❑ R'a' WOODBRIDGE PARKWAY ° w ii= ✓ I .e 1 usnrlc vwtn vac I« vis,- -- __ 4 - _ 7 4 aE,o n a.Ea POLL ..E., iF. y • ,,91 OTFILPS / �sTl_ .+,ep soEX.(Twl RAYMOND COOPER v�E.ua 1rrv, v� I M1 +Z- .r 1V'i,ys t JUNIOR HIGH 1C slid a ,2 I_E 0 \ v m+v K. -- SCHOOL LVST NO �. � I ....- 2assaslsol000zs/o vNxs -cow,°«v.�l :«.,.,.c�I \ xi J.sa,... O s .a / � I o.PRr..cx .Kress - _ f-. O. E .uvnre r t 1 Ci T_f.� ILA.,_ VVV E'"a'P�»;°" y CC c Ec,.wo cs..u_3u_ EX. WARNING:CONTRACTOR IS TO O1m'� I h R/V c' 1'si yI�I VERIFY PRESENCE AND EXACT I1� Zi C[' LOCATION OF ALL UTILITIES "1�� e 2..,. 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