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Home My WebLink AboutCC 1997-02-24 Agendas t" CITY OF NORTH RICt:lLA,Np HILLS PRE-COUNCIL AGENDA " , FEBRUARY 24,1997 - 6:45 P.M. For the Meeting conducted at the North Richland Hills City Hall Pre-Council Chambers, 7301 Northeast Loop 820. NUMBER ITEM ACTION TAKEN 1. GN 97-17 Present~tion of 1995/96 Audited Financial Report (Ag,enda Item No. 14) (10 Min,utes) c,' 2. GN 97-18 Additional Improvements for Iron Horse Golf Course Sand Traps (Agenda Item No. 15) (10 Minutes) 3. PU 97-22 Architectural Services for the Support Services Building (Agend~ Item No. 20) (10 Minutes) 4. PW97-08 Approve "No Parking, Stopping or Standing" Zone for the 7500 Block of Lola Drive - Ordinance No. ; , 2181 (Agenda Item No. 22) (5 Minutes) 5. PW 97-09 Award of Bid to Mid-State Utilities, Inc. In Amount of $184,875.65 for Watauga Road 12" Water Line (Patsy Lane to Stardust Drive) (Agenda Item No. 23) (5 minutes) 6. Other Items: Cancellation of March 10, 1997 Council Meeting Page 2 NUMBER ITEM ACTION TAKEN 7. *Executive Session (5 Minutes) - The Council may enter into closed executive session to discuss the following: A. Pending Litigation - Under Gov. Code §551.071 Bean vs. NRH Cause No. 348-162087 18 I Adjournment - 7:20 p.m. I I *Closed due to subject matter as provided by the Open Meetings Law. If any action is contemplated, it will be taken in open session. ihSTE) ~Oq1 Date' 3~38 TIme ~ ~ By CITY OF NORTH RICHLAND HILLS CITY COUNCIL AGENDA FEBRUARY 24, 1997 For the Regular Meeting conducted at the North Richland Hills City Council Chambers, 7301 Northeast Loop 820, at 7:30 p.m. The below listed items are placed on the Agenda for discussion and/or action. 1. Items marked with an * are on the consent agenda and will be voted on in one motion unless a Council Member asks for separate discussion. 2. The Council reserves the right to retire into executive session concerning any of the items listed on this Agenda, whenever it is considered necessary and legally justified under the Open Meetings Act. 3. Persons with disabilities who plan to attend this meeting and who may need assistance should contact the City Secretary's office at 581-5502 two working days prior to the meeting so that appropriate arrangements can be made. NUMBER ITEM ACTION TAKEN 1. Call to Order 2. Invocation 3. Pledge of Allegiance 4. Minutes of the Pre-Council Meeting January 27, 1997 Fe hr'(//,n'/O¡ 19",í/} 5. Minutes of the Regular Meeting January 2:1, 1997 fê L)J!I,~IY ¡''' 6. Presentation by Boards and Commissions Page 2 NUMBER ITEM ACTION TAKEN 7. Removal of Item(s) from the Consent Agenda 8. Consent Agenda Item(s) Indicated by Asterisk (15, 16, 17, 18, 19, 20, 21, and 23) 9. PZ 97-05 Public Hearing to Consider the Request of Stephen J. Bosaw to Rezone Lot 9, Edgley Addition from LR Local Retail to C-1 Commercial. (Located at 4166 Willman)- Ordinance No. 2178 10. PZ 97-06 Public Hearing to Consider the Request of Wayne L. Herndon to Rezone All of Lots 11 & 13 and parts of 14 & 15, Edgley Addition from C-1 Commercial to C-2 Commercial. (Located at 7504 Grapevine Hwy.) - Ordinance No. 2179 11. PZ 97-07 Public Hearing to Consider the Request of Birdville Independent School District to Rezone Tr. 12C2, Tr. 12 G1, Tr. 4A2B, & Tr. 128, T.K. Martin Survey, A-1055 and Tr. 3A, Tr. 3E & Tr. 4E, L. C. Walker Survey, A-1652 from AG Agriculture, R-1 Residential, C-2 Commercial, 1-1 Light Industrial to U Schools, Churches and Institutional. (Located at the Southwest Corner of Precinct Line Road & Mid-Cities Blvd) - Ordinance No. 2180 Page 3 NUMBER ITEM ACTION TAKEN 12. PS 96-35 Public Hearing to Consider the Request of Mr. L. J. Sadlowski, Sunbelt-Dix, Inc., for a Replat of Lots 10, 11, & Ar, Block 6 Crestwood Estates. (Located at the Northwest Corner of Starnes Road and Davis Boulevard) 13. GN 97-15 Public Hearing to Consider Extending Ordinance No. 1994, Juvenile Curfew Ordinance, for Three Years - Ordinance No. 2177 14. GN 97-17 Presentation of 1995/96 Audited Financial Report *15. GN 97-18 Additional Improvements for Iron Horse Golf Course Sand Traps *16. PU 97-18 Authorization to Participate in Cooperative Purchasing Program with Tarrant County *17. PU 97-19 Authorization to Purchase Fire Truck Through HGAC Cooperative Purchasing Program *18. PU 97-20 Authorization to Purchase Big Squirt Water Toys for NRH20 *19. PU 97-21 Award Bid for the HVAC Upgrade in the Police Department Page 4 NUMBER ITEM ACTION TAKEN *20. PU 97-22 Architectural Services for the Support Services Building *21. PU 97-23 Contract Award for Mowing of Rights- of-Way 22. PW 97-08 Approve "No Parking, Stopping or Standing" Zone for the 7500 Block of Lola Drive - Ordinance No. 2181 *23. PW 97-09 Award of Bid to Mid-State Utilities, Inc. In Amount of $184,875.65 for Watauga Road 12" Water Line (Patsy Lane to Stardust Drive) 24. Citizens Presentation 25. Adjournment [TED ~ 8Q)q1 Date I 9 : 3SfA~ Time By INFORMAL REPORT TO MAYOR AND CITY COUNCIL No. IR 97-12 L -*-- Date: T Subject: February 24, 1997 Richland Tennis Center Tournaments We have been very fortunate and are excited about securing several tournaments, for all age groups, to be held at the Tennis Center in this our inaugural year. We have had wonderful feedback regarding the facility from Ken McAllister, Executive Director of the Texas Tennis Association (TT A), who attended our ribbon cutting ceremony. It appears he has spread the word to his staff who made the decisions for us to host the United States Tennis Association (USTA)/Texas Tennis Association (TTA) tournaments listed below. The following tournaments will be held at'Richland Tennis Center: April 5 Mid-Cities Tournament April 11-12 High School District Tournament May 17 USTA Ladies League Regional Playoffs May 24-26 USTAlTTA NRH Adult Open Tournament ~ June 27-29 UST AITT A NRH Junior Open Tournament November 14-16 USTAlTTA Zonal Tournament for 12 Year Old Juniors Richland High School hosted a Valentine's Tournament on February 14th with six schools participating. Richland won their first tournament at the new facility in a tie breaker. They will also host eight dual matches during this school year. Boswell High School will be renting courts from us to host the Northeast Texas Shootout Tournament on February 25th at the facility. The facility has been very busy during the first two months with 128 participants in two sessions of lessons and 80 participants in one session of leagues, and will Continue to be busy with the onset of spring weather just around the corner. (The busiest time for tennis is April through October, so we are getting off to an excellent start!) Respectfully submitted, ~\;::-~ ~ Jim Browne Director of Parks and Recreation "-- ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS INFORMAL REPORT TOMA YOR AN D CITY COUNCIL N IR 97-13 o. * ' Date: · Subject: February 24, 1997 ',-- North Richland Hills Parks and Recreation Department to Receive the 1997 Texas Gold Medal Award We are pleased to announce that the ~orth Richland Hills Parks and Recreation Department has won the 1997 Texas Gold Medal Award - Class III (for cities population 50,000 - 100,000). This is the most prestigious award which the Texas Recreation and Park Society can bestow upon a Texas parks and recreation department. You may recall that we received this award a few years ago in a lower population category. This acknowledgment of your commitment to excellence in park and recreation services will be beneficial a$ we continue to pursue the National Gold Medal Award from The Sports Foundation and the National Recreation and Parks Association. The aw.ard will be presented at the 1997 Texas Recreation and Parks Society Professional Training Institute in Austin on Saturday, March 1, 1997. Thank you for your continued support and congratulations on this recognition of your leadership and empowerment of staff to carry out your vision. .\....- Respectfully submitted, ~~~ Jim Browne Director of Parks & Recreation '-- ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS Present: MINUTES OF THE PRE-COUNCIL MEETING OF THE CITY OF NORTH RICH LAND HILLS, TEXAS HELD IN THE PRE-COUNCIL ROOM AT CITY HALL, 7301 NORTHEAST LOOP 820 - FEBRUARY 10,1997 - 6:30 P.M. Tommy Brown Mack Garvin Lyle E. Welch Mark Wood Jo Ann Johnson Don Phifer Byron Sibbet Linda Sansoucie C.A. Sanford Randy Shiflet Larry Cunningham Patricia Hutson Rex McEntire Greg Dickens Pam Burney Barry LeBaron Larry Koonce Terry Kinzie Richard Albin Mayor Mayor Pro Tern Councilman Councilman Councilwoman Councilman Councilman Councilwoman City Manager Assistant City Manager Assistant City Manager City Secretary Attorney Public Works Director Environmental Services Director Planning/Inspection Director Finance Director Information Services Director City Engineer ITEM DISCUSSION ASSIGNMENT RELEASE OF There were no questions from the Council. NAN COVENANTS ON RIGHT -OF-WAY PROPERTY INTENT TO The City Manager explained that prior to LARRY C. REIMBURSE selling bonds in the Spring, some of the EXPENDITURES projects would begin before the funds were WITH PROCEEDS received. He advised that approval of this item OF FUTURE DEBT would allow the City to reimburse expenditures with proceeds from the bond sale. There were no questions from the Council. Pre-Council Minutes February 10, 1997 Page 2 ITEM DISCUSSION ASSIGNMENT GIRL'S FAST The City Manager advised that with the PARKS PITCH SOFTBALL concurrence of Councilwoman Johnson, he COMPLEX would like to recommend that the additional CHANGE ORDER pavilion be deducted from the Change Order. NO.1 Consensus of the Council was to deduct the additional pavilion. Councilwoman Sansoucie questioned item number two of the Change Order regarding the retaining wall. Mayor Pro Tem Garvin expressed concerns about deleting the piers from the concession building and changing the metal roof materials. Councilwoman Johnson questioned the deletion of the bleachers from the contract. Staff addressed each of the Council's concerns. REQUEST FOR The City Manager brought to the Council's LARRY C. PROPOSALS FOR attention the statement in the RFP that all GARBAGE inquiries would be directed to the City SERVICE Manager's Office and contact with any other city official would disqualify the proposer. Assistant City Manager Cunningham presented to Council the highlights of the garbage and recycling request for proposal. Mayor Pro Tem Garvin made the following comments: 1) he would like the background history changed from three years to five years; 2) he would like included the contractor's experience with recyclables and how the recyclables are handled; 3) he did not want garbage trucks operating in the City on Saturdays; 4) would like for garbage pick up days to be Monday and Thursday; 5) questioned how the garbage company would pick up Christmas trees; 6) wanted the "Pay- ::I~-YnlJ Throw" ICIIIUVC~ from the RFP' Pre-Council Minutes February 10, 1997 Page 3 ITEM DISCUSSION ASSIGNMENT 7) felt that apartment recycling dumpsters would be used for trash when the regular dumpsters became full; and 8) wanted the list of recyclable materials to include everything presently being picked up, but also not to be limited to those items. Councilman Phifer addressed the following in the RFP: 1) Page 10, Item K, Equipment Listing - felt equipment weight needed to be addressed and wanted a specific list of equipment to ensure the contractor had the equipment available; 2) Page 34, Item 8, Multi-family Recycling - would like to know from vendors what options are available; 3) Page 37, Item I, Contractor Liability/Insurance - questioned whether $1,000,000 auto liability and general liability was adequate; 4) Page 40, Item R, Records and Reports - would like for contractor to provide to City a recyclable report that includes where they are going and the quantity; 5) Page 41, Item T, School Recycling - questioned whether a church or school would be able to do their own recycling; 6) felt better rates would be received, the longer the contract terms were; 7) also in favor of a five year history; 8) would like a list of past and present lawsuits currently against the company and what kind of track records they have in other communities; 9) would like to know their regulatory compliance history; and 10) felt the contract needed to address public relations. Councilman Wood advised he would like for the pick-up days to remain Monday and Thursday. Councilwoman Sansoucie advised she would like for Council to approve the recycling containers. Councilwoman Johnson suggested eliminating the free landfill days. Mayor Brown advised that Council would continue discussion of this item after the regular Council meeting. Pre-Council Minutes February 10, 1997 Page 4 ITEM DISCUSSION ASSIGNMENT ILLEGAL There were no questions from the Council. NAN NARCOTICS IN NORTH RICH LAND HILLS ADJOURNMENT Mayor Brown announced at 7:23 p.m. that Council would adjourn to Executive Session for deliberation regarding real property under Government Code §551.072. The Pre-Council meeting to reconvene following the regular Council meeting. RECONVENE FOR Mayor Brown called the Pre-Council Meeting LARRY C. DISCUSSION OF back to order at 8:02 p.m. Councilwoman REQUEST FOR Johnson addressed the following: 1) was in PROPOSALS FOR favor of eliminating curbside Christmas Tree GARBAGE Recycling because of the potential increase in SERVICE cost; and 2) felt the free landfill days could be eliminated since there would be a take-all service. Councilman Wood was in favor of retaining the current Monday, Thursday pick- up schedule with next day make-up for holidays. Councilman Wood also addressed the following: 1) whether large amounts of debris would be picked up for a fee as in the current contract; 2) felt because of the cost, the Christmas Tree Recycling should be eliminated; 3) Items NO.1 0 and No. 11 in IR 97 -08, Rates and Rate Adjustments - needed to be clarified so that it would not lend itself to interpretation; 4) supported removing the free Pre-Council Minutes February 10, 1997 Page 5 ITEM DISCUSSION ASSIGNMENT landfill days, as recommended by Councilwoman Johnson; 5) landfill capacity should be checked and a requirement that they have access to the landfill through the term of the contract. Council was in consensus to require a Monday, Thursday pick-up schedule with next day make-up following a holiday, and to remove the Christmas Tree Recycling. Councilman Welch advised his concerns had been addressed by the other Council Members. Councilman Sibbet advised he supported all that had been mentioned by the other Council Members. Councilman Sibbet questioned Items No. 12 and 13 in IR 97-08. He did not feel a need for a "Pay as You Throw" proposal and questioned how you would quantify responses on commercial/industrial/multi-family recycling. After discussion, consensus was to delete Item No. 13 of IR 97-08. Mr. Cunningham advised that after talking with the Attorney concerning the performance bond, he would recommend that it be left as is. Council also advised that they wanted to approve the recycling containers. ADJOURNMENT Mayor Brown adjourned the Pre-Council meeting at 8:27 p.m. MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, HELD IN THE CITY HALL, 7301 NORTHEAST ' LOOP 820 - FEBRUARY 10, 1997 - 7:30 P.M. 1. CALL TO ORDER Mayor Brown called the meeting to order February 10, 1997 at 7:30 p.m. ROLL CALL Present: Tommy Brown Mack Garvin Lyle E. Welch Mark Wood JoAnn Johnson Don Phifer Byron Sibbet Linda Spurlock Sansoucie Staff: C.A. Sanford Randy Shiflet Larry Cunningham Patricia Hutson Rex McEntire Greg Dickens Mayor Mayor Pro Tem Councilman Councilman Councilwoman Councilman Councilman Councilwoman City Manager Assistant City Manager Assistant City Manager City Secretary Attorney City Engineer 2. INVOCATION Councilwoman Johnson gave the invocation. 3. PLEDGE OF ALLEGIANCE The Webloes Road Runner Patrol for Pack 434 led the Pledge of Allegiance. 4. MINUTES OF THE PRE-COUNCIL MEETING JANUARY 27, 1997 APPROVED City Council Minutes February 10, 1997 Page 2 Mayor Pro Tern Garvin moved, seconded by Councilwoman Johnson, to approve the January 27, 1997 Pre-Council Minutes. Motion carried 7-0. 5. MINUTES OF THE REGULAR MEETING JANUARY 27,1997 APPROVED Mayor Pro Tern Garvin moved, seconded by Councilwoman Johnson, to approve the minutes of the January 27, 1997 Council Meeting. Motion carried 7-0. 6. RECOGNIZING MRS. TRACI CATER AS THE 1997 MRS. NORTH RICHLAND HILLS INTERNATIONAL Mayor Brown presented Mrs. Traci Cater, Mrs. North Richland Hills International 1997, with her crown and banner. 7. PRESENTATION OF "CERTIFICATE OF ACHIEVEMENT FOR PLANNING EXCELLENCE" AWARD Mayor Brown presented Mr. Barry LeBaron, Planning Director, with a plaque for "Certificate of Achievement for Planning Excellence" award. 8. PRESENTATION OF POLICE DEPARTMENT QUARTERLY REPORT Chief McGlasson presented to the City Council the Police Department's 1996/97 First Quarter Report. Chief McGlasson also reported on illegal narcotic activity in North Richland Hills. 9. PRESENTATION BY BOARDS AND COMMISSIONS A. INVESTMENT COMMITTEE MINUTES B. PARKS AND RECREATION BOARD MINUTES City Council Minutes February 10, 1997 Page 3 No action necessary. 10. REMOVAL OF ITEM(S) FROM THE CONSENT AGENDA None. 11. CONSENT AGENDA ITEM(S) INDICATED BY ASTERISK (12, 14, 16, AND 17) APPROVED Mayor Pro Tern Garvin moved, seconded by Councilman Wood, to approve the Consent Agenda. Motion carried 7-0. *12. GN 97-01 - RELEASE OF COVENANTS ON RIGHT-OF-WAY PROPERTY RESOLUTION NO. 97-01 (POSTPONED AT JANUARY 13 COUNCIL MEETING) APPROVED 13. GN 97-13 - CALLING CITY COUNCIL ELECTION RESOLUTION NO. 97-10 APPROVED Councilman Sibbet moved, seconded by Councilwoman Johnson, to approve Resolution No. 97-10. Motion carried 7-0. *14. GN 97-14 -INTENT TO REIMBURSE EXPENDITURES WITH PROCEEDS OF FUTURE DEBT - RESOLUTION NO. 97-11 APPROVED City Council Minutes February 10, 1997 Page 4 15. GN 97-16 - GIRL'S FAST PITCH SOFTBALL COMPLEX CHANGE ORDER NO.1 APPROVED Councilwoman Johnson moved, seconded by Councilman Wood, to approve Change Order No.1 with the deletion of the additional pavilion, revised contract amount $1,961,700. Motion carried 7-0. *16. PU 97-17 - AUTHORIZE PURCHASE OF MOTOROLA RADIOS FOR THE FIRE DEPARTMENT APPROVED *17. PW 97-07 - APPROVE CITY-DEVELOPER AGREEMENT FOR CIP WATER SYSTEM IMPROVEMENTS WITH OAK HILLS JOINT VENTURE FOR THE OAK HILLS ADDITION - SECTION II APPROVED 18. CITIZENS PRESENTATION None. 19. ADJOURNMENT Mayor Brown adjourned the meeting. Tommy Brown - Mayor ATTEST: Patricia Hutson - City Secretary (»<)> c: = õ· = :::¡'I~I ~~~~ :S I () c: () Sill [ ~ ªO-'· I ~3: ~ v I» Q) 0 c: () ,.. ;:¡ ::J. ~ I o ~ ~ ~ ::J. () I ii;- 3 0 fn CD c: () ø .... -1o.mC1lU) <D~"'>'~~ -t .... ..Þa.U) ,,, ~ ~ sæ U) ...., ....., I ...., I ....,.1 (h .... -1o.œC1lC1lU) N( ...>. ~ :I ~ t'\J W ..þ.' (J1 œ 000000 0000000 z o ;:¡,. :r :;u () c:r c: :r ~- =e ,. _..:s 00.. ª:r: ::J _II ~ tA o CD ." :::;-0 ...., - ëY _II ..., n 3 CD ~C o CD ::J" . ;:¡,. 3 CD :s ..... c.. 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'< 0"":1 Zro CT' \.01"i --..¡ç:: I ¡b I-'I"i V1'< N .¡> ~ I-' \.0 \.0 --..¡ CITY OF NORTH RICHLAND HILLS "-~ Department: Planning and Inspections Council Meeting Date: 02-24-97 Subject: Public Hearing to Consider the Request of Stephen J. Bosaw to Rezone Lot 9, Edgley Addition from LR Local Retail to C-1 Commercial. (Located at 4166 Willman) Agenda Number: PZ 97-05 Ordinance Number 2178 Mr. Bosaw currently has a mobile automobile interior repair service based in Fort Worth and is interested in relocating to North Rich/and Hills. Mr. Bosaw is seeking to purchase the property at 4166 Willman for his new business location. The property is currently zoned LR Local Retail. The applicant is requesting the property be rezoned to C-1 Commercial. The nature of Mr. Bosaw's business consists of oft-site interior repair of automobiles. Area car dealerships contract with Mr. Bosaw for minor interior repairs. This business is similar to a contractor's business where the materials, vans and tools needed for the repairs are stored overnight. The employees arrive in the morning, obtain their job assignments, leave the site for the day and return in the evening. The proposed rezoning of this property, from LR Local Retail to C-1 Commercial, will better accommodate the type of activities involved in this business. The lots to the north and the south of the site are zoned LR Local Retail. The property to the east is the North -iills Mall, which is zoned C-1 Commercial. The property to the west is the City of Richland Hills and is of a Light Industrial nature. The Planning and Zoning Commission considered this re-zoning request at its February 13th, 1997 meeting and recommended approval. RECOMMENDATION: It is recommended that the City Council hold the required Public Hearing and consider the recommendation of the Planning and Zoning Commission. ì Source of Funds: Bonds (GO/Rev.) Operating Budget Other I í to^'^' i~fin\.- ß- ~ W~·'-- ~~pa ent Head Signature Ci~ Manager CITY COUNCIL ACTION ITEM Finance Review Account Number Sufficient Funds Available ,Finance Director come There being none, T~ Mr. an It carried 6 - O. 7. PZ 97-05 PUBLIC HEARING TO CONSIDER THE REQUEST OF STEPHEN J. BOSAW, TO REZONE LOT 9, EDGLEY ADDITION FROM LR LOCAL RETAIL TO C-1 COMMERCIAL. (LOCATED AT 4166 WILLMAN.) APPROVED Mr. LeBaron explained that Willman is a street off of Grapevine Highway and is one block long in length. This property originally was predominantly single family homes, but over the years has changed to be more commercial in nature. This property backs up to North Hills Mall. Chairman Barfield opened the public hearing and requested anyone wishing to speak in favor of this request to come forward. Mr. Stephen Bosaw, Auto Cosmetology Service, presented his request. He explained that he has been in business 18 years and is looking at this site on Willman because his business has outgrown his current location. He serves many of the auto dealerships is the mid-cities. He explained the nature of his business involves cosmetic repairs on cars for these dealerships, His crews go to the dealerships and make the repairs, so no excessive traffic is generated at the business site. Chairman Barfield called for any additional proponents. There being none Chairman Barfield called for any opponents. There being none, Chairman Barfield closed the public hearing. Mr. Lueck made a motion to approve PZ 97-05. Mr. Miller seconded the motion and it carried 6-0. . ---.- APPROVED ORDINANCE 2178 AN ORDINANCE REZONING PROPERTY IN ACCORDANCE WITH ARTICLE 2, SECTION 200, OF ZONING ORDINANCE NUMBER 1874, PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL ON MARCH 22,1993; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City has received a request for a change in zoning district boundaries; and WHEREAS, after appropriate notice and public hearing, the Planning and Zoning Commission of the City of North Richland Hills. Texas, has forwarded a recommendation to the City Council for amendment of Ordinance No. 1874 and the Official Zoning Map by rezoning certain property as set forth herein; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: 1. THAT, in Case Number PZ 97-05, the following described property shall be rezoned from LR Local Retail to C-1 Commercial. BEING Lot 9, Edgley Addition (4166 Willman, North Richland Hills, TX.). 2. That the Official Zoning Map be redrawn to incorporate this zoning district boundary amendment and the herein described ordinance number be affixed to the property described herein. 3. SEVERABILITY CLAUSE. That it is hereby declared to be the intention of the City Council that the section, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared invalid or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs or sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such invalid or unconstitutional phrase, clause, sentence, paragraph or section. Ordinance No. 2178 Page 1 4. EFFECTIVE DATE. This ordinance shall be in full force and effect from and after its passage. APPROVED BY THE PLANNING AND ZONING COMMISSION THIS 13th DAY OF February 1997. - --------bA...,~' .. ~-"'-' /"'" ~.. J\::,\ /., /" _ ~ ~ ).--.. ~.---J. "\ ~ ----r--~ ;-- '-"', --~':':~~,3;""'",~ ~¿ .-/ ~ Chairman, Planning and Zoning Commission ~~~~__ 7. c/~~~,.------- Secretary, Planning and Zoning Commission PASSED AND APPROVED BY THE CITY COUNCIL THIS 24TH DAY OF February 1997. Mayor City of North Richland Hills, Texas ATTEST: City Secretary City of North Richland Hills, Texas APPROVED AS TO FORM AND LEGALITY: Attorney for the City Ordinance No, 2178 Page 2 City of North Richland Hills 7301 NE Loop 820 North Richland Hills. Texas 817 -581-5500 -NRH (Please print or type all re.ponses) APPLICATION FOR A ZONING DISTRICT CHANGE PART 1. APPLICANT INFORMATION Name of applicant / agent: 'S~ ,^~/1 ~ Street address of appli nt / agent: i1.Pj \: ~'S C\ 'vJ l G l.{ Lot q '* ·1-00 ~~( ~ ROPERTY OWNER INFORMATION Telephone number of applicant / agent: 'fIr - q1.S-S~~"t Telephone number of property owner: i\l~1.~I~ ~)q~ PART 3. DESCRIPTION OF REQUEST Current zoning classification: L~ proce, zoni: ~Ssifi~ Proposed use of the property: ~~\\~ IA~~~ ~v... ~:-N."5 S v....J.~f'- Reason for zoning district change: Date: Print Name: Signature: PART 4. FOR OFFICE USE ONLY Date of Planning & Zoning Commission Public Hearing: 2-t3-q7 Date of City Council Public Hearing: ?--1-4 -CzÎ No Taxes Paid? ~Yes D o o C vens, patti Yes No $300.00 Zoning District Change Approved: DYes ONo . .:;onditions of Approval: Assessments Paid? o Yes No This application will not be scheduled for public hearing until the application fee is received. 7n"""'~ nl~TO''''T ,..u 1\ "<"'r ~liI1l:-- .' . - .' - r- . : .J. :; ..........,....._-': ~ : r·=1 " :' 01.J~.77Jr'J~ ..., r -' . > i- - ..........: : ............ of -". ~l: -. .. . ·....................·~I· ~ " .:. ~ .J 0 I Z \) ~ - .J ",.- "- .:. ·u' ~I ~ ,e-.._.._..'................... 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TR.9F 5.08 Ac j I I 'I ï t-~ ~t· CITY OF NORTH RICHLAND HILLS Department: Planning and Inspections Council Meeting Date: 02-24-97 Subject: Public Hearing to Consider the Request of Wayne L. Herndon to Agenda Number: PZ 97-06 Rezone all of Lots 11 & 13 and parts of 14 & 15, Edgley Addition from C-1 Commercial to C-2 Commercial. (Located at 7504 Grapevine Highway) Ordinance Number 2179 Mr. Herndon, the owner of the property, is requesting these lots be rezoned to C-2 Commercial to allow him to operate an automobile repair facility. The repair work will be mechanical, similar to the type of auto repair business Mr. Herndon currently has on Grapevine Hwy. The proposed rezoning of this property, from C-1 Commercial to C-2 Commercial will better accommodate the type of activities involved in this business. An auto repair business is allowed in the C-2 Commercial zoning district. A Special Use Permit is not required when the property is 200 feet or more from residential. The lots to the north of the site, across Grapevine Hwy. are zoned C-2 Commercial. These lots contain several automobile repair shops. The property to the east is the North Hills Mall, which is zoned C-1 Commercial. The property to the west is zoned LR Local Retail. The lot to the south is zoned C-1 Commercial. The rezoning request is consistent with the Comprehensive Land Use Plan, which shows this area being used for commercial development. The Planning and Zoning Commission considered this re-zoning request at its February 13th, 1997 meeting and "ecommended approval. RECOMMENDA TION: It is recommended that the City Council hold the required Public Hearing and consider the recommendation of the Planning and Zoning Commission. Source of Funds: Bonds (GO/Rev,) Operating Budget Other Finance Review Account Number Sufficient Funds Avaifable l lD~ ,_t ~¡~~ nt Head Signature \ Ci~ Manager CITY COUNCIL ACTION ITEM ,Finance Director tt Depa Ch:::!irn"1""~ "s, r:,-,Id uµt::lleu me PUDIIC nearing ana requesœu ör IY µr UµUIIt::IIl~ ome forward. There being none, Chairman Barfield called for any oppone re being none, Chairman Barfield closed the public hearing. Mr. Bo n made a motion to deny PZ 96-24. and it car 6 - O. 7. PZ 97-05 PUBLIC HEARING T ON SIDER THE RE ST OF STEPHEN J. BOSAW, TO REZONE LOT 9, ED EY ADDITIO ROM LR LOCAL RETAIL TO C-1 COMMERCIÄ (LOC D AT 4166 WILLMAN.) PROVED Mr. LeBaron explained tha illman is street off of Grapevine Highway and is one block long in lengt his property 0 inally was predominantly single family homes, but over the ars has changed to more commercial in nature. This property backs up North Hills Mall. Chairman Ba Id opened the public hearing and re ested anyone wishing to speak in fav r of this request to come forward. Mr. Step en Bosaw, Auto Cosmetology Service, presente 's request. He explain d that he has been in business 18 years and is lookin at this site on Willm because his business has outgrown his current location. He serves man of the auto dealerships is the mid-cities. He explained the n ure of his bu ess involves cosmetic repairs on cars for these dealerships. H crews go to e dealerships and make the repairs, so no excessive traffic is gen ted at e business site. Chairman Barfield called for any additional proponents. There being none Chairman Barfield called for any opponents. There being none, Chairman Barfield closed the public hearing. · Mr I Ir. I~("¡" n"1']('~O ~ mntinn to ....nnrnvp P7 Q7 nt; I\Ar I\Arll~r co,...' 'lie rrlUllUl1 ~,--- ---- - _......._ :::______ __ __ __ . ;...I!I~C l and it carried 6-0. 8. PUBLIC HEARING TO CONSIDER THE REQUEST OF WAYNE L. HERNDON TO REZONE ALL OF LOTS 11, 13 AND PART OF 14 AND 15, EDGLEY ADDITION FROM C-1 COMMERCIAL TO C-2 COMMERCIAL. (LOCATED AT 7504 GRAPEVINE HWY.) APPROVED Mr. LeBaron explained Mr. Herndon is purchasing this tract of land to put an auto repair business on. This property is also on Willman Avenue, just north of the property just voted on, and has frontage on Grapevine Highway. Chairman Barfield opened the public hearing and asked for any proponents to come forward. Mr. Wayne Herndon, owner of Cool Air Auto Air on Grapevine Highway, presented his request. He explained that his business has outgrown it's present facility and is looking to expand on this parcel of land. He explained there are currently two structures on this tract of land. He anticipates removing one of the structures and building a new structure that will face Grapevine Highway. The North Hills Tire building will remain for storage. There will be access from Grapevine Highway as well as Willman Avenue to control traffic flow. Mr. Scott Turnage, 6213 Skylark Circle, stated he has been affiliated with Mr. Herndon and his business for approximately ten years and knows him to run a very reputable business and has been a fine contributor to the North Rich/and Hills tax base. He is in favor of this request. There being no additional proponents, Chairman Barfield called for any opponents. Dr. Norman Ingebrigtsen, 7500 Grapevine Highway, is concerned with the increase in traffic and what affect it will have on his medical practice at this location. Chairman Barfield asked Mr. Herndon to return to the podium and asked what safeguards would be taken with respect to the daycare facility to the rear of this lot. Mr. Herndon explained that a stockade fence would be erected to replace the three foot cyclone fence that currently exists. Additionally, there will be no bays opening towards the daycare. Mr. Davis asked about the kind of fencing that would be placed between Mr. Herndon's location and Dr. Ingebrigtsen's property. Mr. Herndon believes a landscaping buffer would be an excellent deterrent and also believes that access off of Willman Avenue will be an improvement for the traffic congestion the doctor is already experiencing. Much discussion ensued regarding the placement of the building on the lots and it was determined that these issues would be addressed at the platting process and was not a zoning issue. Chairman Barfield called for any additional opponents. There being none, the public hearing was closed. Mr. Lueck made a motion to approve PZ 97-06. Mr. Owen seconded the motion and it carried 6-0. 9. PZ 97-07 QUEST OF BIRDVILLE INDEPENDENT SCHOOL DISTRICT TO R CTS 12C2, 12G1, 4A2B AND 12B, T.K. MARTIN SURVEY, A-1 T CTS 3A, 3D AND 4E, L.C. WALKER SURVEY, A-1652 F AG AGR L TURE, R-1 RESIDENTIAL, C-2 COMMERCIAL, A 1-1 LIGHT INDUS IAL TO U INSTITUTIONAL (LOCATED AT TH UTHWEST CORNE F MID-CITIES BOULEVARD AND PRECI LINE ROAD) APPROVED ~ -~.- ~ ... Mr. LeBaron explain that BISD has purchased 6 14 acres of land at the southwest corner of M Cities Blvd. and Precin ine Road to construct a new high school. The prope ,currently carries fo different zonings and this request will bring the entire! ract to an insti lonal zoning, the classification needed for churches, schoo & instituti earing and asked any proponents to come Chairman Barfield opened the p forward. Mr. Eric Wilhite, Schrickel, ssociates, presented this request. He explained that this site will e the horn . f a new high school with all the associated amenities a would answer y questions the Commissioners may have. Chairman Barfield lied for any additional pro onents. There being none, Chairman Barfie called for any opponents. Mr. E. L. Jen n, representing Mega Life Company, . tated that his client has a Special Wa nt Deed. This deed states that an eigh built alan is property when it is developed. aeons, 8713 Cardinal Lane, is concerned about e layout of this project He stated he's not necessarily opposed to the proje ut has issues he would ke to see addressed, i.e.: stadium lights, parking lots, e . argaret Champ lis, owner of some property in Abstract 1652, as co It as explained to Mrs. Champlis that the zoning of her property was not gOing to be ORDINANCE 21729 AN ORDINANCE REZONING PROPERTY IN ACCORDANCE WITH ARTICLE 2, SECTION 200, OF ZONING ORDINANCE NUMBER 1874, PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL ON MARCH 22,1993; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City has received a request for a change in zoning district boundaries; and WHEREAS, after appropriate notice and public hearing, the Planning and Zoning Commission of the City of North Richland Hills, Texas, has forwarded a recommendation to the City Council for amendment of Ordinance No. 1874 and the Official Zoning Map by rezoning certain property as set forth herein; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: 1. THAT, in Case Number PZ 97-06, the following described property shall be rezoned from C-1 Commercial to C-2 Commercial. BEING All of Lots 11 & 13 and parts of Lots 14 & 15, Edgley Addition (7504 Grapevine Highway, North Richland Hills, TX.). 2. That the Official Zoning Map be redrawn to incorporate this zoning district boundary amendment and the herein described ordinance number be affixed to the property described herein. 3. SEVERABILITY CLAUSE. That it is hereby declared to be the intention of the City Council that the section, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared invalid or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs or sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such invalid or unconstitutional phrase, clause, sentence, paragraph or section. Ordinance No. 2179 Page 1 4. EFFECTIVE DATE. This ordinance shall be in full force and effect from and after its passage. APPROVED BY THE PLANNING AND ZONING COMMISSION THIS 13th DAY OF February 1997. ~ O~ Planning and Zoning Commission Secretary, Planning and Zoning Commission PASSED AND APPROVED BY THE CITY COUNCIL THIS 24TH DAY OF February 1997. Mayor City of North Rich/and Hills, Texas ATTEST: City Secretary City of North Richland Hills, Texas APPROVED AS TO FORM AND LEGALITY: Attorney for the City Ordinance No, 2179 Page 2 r1t l, ," City of North Richland Hills .. (~~~ APPLlCA TION FOR A . 7301 NE Loop 820 ZONING DISTRICT CHANGE North Richland Hills, Texas 817-581-5500 PART 1. APPLICANT INFORMATION Name of applicant / agent: Wayne L. Herndon Street address of applicant / agent: - 816 Wheelwood Drive City / State / Zip Code of applicant / agent: Telephone number of apQlicant / agent: Horne: 817-589-2936 Hurst,Texas 76053 Work: 817-281-1313 PART 2. PROPERTY OWNER INFORMATION Name of property owner: Wayne L. Herndon Slfeetaddressofpropertyowner: 816 Wheelwood City / State / Zip Code of property owner: Telephone number of property owner: Horne: 817-589-2936 Hl1rc::t" ,Tpy;!c:: 7 hO "i1 tJnrk' R17-2Rl-1311 Note: Attach letter or affidavit from property owner if different from applicant / agent: PART 3. DESCRIPTION OF REQUEST Current zoning classification: Proposed zoning classification: Proposed use of the property: C-l C-2 Automobile Repair Facility Reason for zoning district change: To construct a building for automobile repair Legal Description of Property where zoning district change is being requested: Being all of Lot 11, 13, and part of Lots 14 and 15, EDGLEY ADDITION, out of the W. W. Wallace Survey, ~~stract No. 1606, according ....... "np ,,1....... ; ;... u.....í "~a 'HH! -v p.,na ')01 npPrt;:' '. n';' It" r.n,,"''''' T"X Street address at location where zoning district change is being requested: 7504 Grapevine Highway, N. Richland Hills, TX 76180 Surveyor map attached as required by application Affidavit attached from property owner if applicant is not owner: ŒJ Yes DNo C:=J Yes I I No nla I hereby certify that I am, or represent, the legal owner of the property described above and do hereby submit this request for approval of a zoning district change to the Planning and Zoning Commission for consideration, Date: / It31c¡') ~LJ/ Print Name: LuA \(lÑ'l..- I ~ <=u2 '^-' (.) C1"'- Signature: #_, --'- PART 4. FOR OFFICE USE ONLY ~ -----.J Date of Planning & Zoning Commission Public Hearing: Taxes Paid? Case Number: '}.-13 --q-¡ []j' Yes 0 No P2..- Cf7 -Oh Date of City Council Public Hearing: Liens Paid? Fee: 7--þ.'1-C[1 W Yes 0 No $300.00 Zoning District Change Approved: Assessments Paid? DYes D No []2f Yes 0 No 1ditions of Approval: This application will not be scheduled for public hearing until the application fee is received. 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",\ / JI . - . ~ . >-- ~.... .<...... ~i__--1:¡ --~~- m:m';~1 ...~ 1-- L__ .. i: l "I I _J . r -.....,¡ -----.' ---===-.: 0- U ¡ r; ¡, f; 'I \1 , ï I ~ ~ : . ~ . ~ ; ~ ~ . - A, ~+ , ì ! . CITY OF NORTH RICHLAND HILLS Department: Planning and Inspections Council Meeting Date: 02-24-97 Subject: Public Hearing to Consider the Request of Birdville Independent Agenda Number: PZ 97-07 School District to re-zone Tr. 12C2, Tr. 12G1, Tr. 4A2B, & Tr. 12B, T.K. Martin Survey, A-1055 and Tr.3A, Tr. 3E, & Tr. 4E, L.C. Walker Survey, A-1652 from AG Agriculture, R-1 Residential, C-2 Commercial, & 1-1 Light Industrial to U Schools, Churches, and Institutional. (Located at Southwest corner of Precinct Line Rd. & Mid-Cities Blvd) Ordinance 2180 The Birdville Independent School District (BISD) has purchased a 69.4 acre tract at the southwest corner of Precinct Line Road and Mid-Cities Blvd. to construct a new high school. The property currently has 4 different zoning classifications and BISD is requesting the property be rezoned U Institutional. The purpose of this zoning district (U; Schools, Churches, and Institutional) is to permit only non-profit activities of an educational, religious, governmental or institutional nature. The tracts to the north of the site are zoned AG Agricultural and R-1 Residential. The property to the east is in the City of Hurst. The property to the south is zoned AG Agricultural, 1-1 Light Industrial, 0-1 Office (this being the Aegon office Park), and C-2 Commercial. The Comprehensive Land Use Plan shows this area to be intended for Commercial use. The Planning and Zoning Commission considered this request at its February 13th, 1997 meeting and has ecommended the rezoning request for approval. RECOMMENDATION: It is recommended that the City Council hold the required Public Hearing and consider the recommendation of the Planning and Zoning Commission. Finance Review Account Number Sufficient Funds Available Source of Funds: Bonds (GO/Rev.) Operating Budget Other L '1 (;)_~(hM ~ _ n 0Õepòrtment Head Signature ,Finance Director (lJ¡ \ ~ÛJNJ~ ity Manager CITY COUNCIL ACTION ITEM public hearing was closed. 'e, the 9. PZ 97-07 REQUEST OF BIRDVILLE INDEPENDENT SCHOOL DISTRICT TO REZONE TRACTS 12C2, 12G1, 4A2B AND 12B, T.K. MARTIN SURVEY, A-1055 AND TRACTS 3A, 3D AND 4E, L.C. WALKER SURVEY, A-1652 FROM AG AGRICULTURE, R-1 RESIDENTIAL, C-2 COMMERCIAL, AND 1-1 LIGHT INDUSTRIAL TO U INSTITUTIONAL (LOCATED AT THE SOUTHWEST CORNER OF MID-CITIES BOULEVARD AND PRECINCT LINE ROAD) APPROVED Mr. LeBaron explained that BISD has purchased 68.414 acres of land at the southwest corner of Mid-Cities Blvd. and Precinct Line Road to construct a new high school. The property currently carries four different zonings and this request will bring the entire tract to an institutional zoning, the classification needed for churches, schools & institutions. Chairman Barfield opened the public hearing and asked any proponents to come forward. Mr. Eric Wilhite, Schrickel, Rollins and Associates, presented this request. He explained that this site will be the home of a new high school with all the associated amenities and would answer any questions the Commissioners may have. Chairman Barfield called for any additional proponents. There being none, Chairman Barfield called for any opponents. Mr. E. L. Jensen, representing Mega Life Company, stated that his client has a Special Warrant Deed. This deed states that an eight foot masonry wall will be built along this property when it is developed. Mr. Mike Macons, 8713 Cardinal Lane, is concerned about the layout of this project. He stated he's not necessarily opposed to the project but has issues he would like to see addressed, i.e.: stadium lights, parking lots, etc. Mrs. Margaret Champlis, owner of some property in Abstract 1652, was concerned with how this zoning change would affect her property. It was explained to Mrs. Champlis that the zoning of her property was not going to be -- -----------~_.,-_.- affected by this request. Mrs. Champlis explained she had concerns as to this would affect the sale of her property, She stated she is not opposed to this request but had these concerns she wanted addressed. Chairman Barfield called for any additional opponents. There being none, Chairman Barfield closed the public hearing, Mr. Lueck made a motion to approve PZ 97-07. Mr, Bowen seconded the motion and it carried 6-0. 10. STAFF REPORT Mr. LeBaron stated that Dan Boutwell is coordinating a training workshop for Planning & Zoning issues with the City of Bedford, and it is scheduled for March 19, 1997. Additionally, the workshop the Commissioners had requested several weeks ago has been tentatively scheduled for March 31, 1997. 11 CITIZEN COMMENTS There were none. 12. ADJOURNMENT There being no additional business to conduct, the meeting adjourned at 8:30 p.m. _~ ;¡;¡( c:;:?A'_~e.~ Secretary Planning & Zoning Chairman Planning & Zoning ORDINANCE 2180 AN ORDINANCE REZONING PROPERTY IN ACCORDANCE WITH ARTICLE 2, SECTION 200, OF ZONING ORDINANCE NUMBER 1874, PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL ON MARCH 22, 1993; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City has received a request for a change in zoning district boundaries; and WHEREAS, after appropriate notice and public hearing, the Planning and Zoning Commission of the City of North Richland Hills, Texas, has forwarded a recommendation to the City Council for amendment of Ordinance No. 1874 and the Official Zoning Map by rezoning certain property as set forth herein; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: 1. THAT, in Case Number PZ 97-07, the following described property shall be rezoned from C-2 Commercial, R-1 Residential, AG Agriculture, and 1-1 Light Industrial to U Institutional. BEING All that certain tract or parcel of land situated in the TANDY K. MARTIN SURVEY, Abstract No. 1055 and L.C. WALKER SURVEY, Abstract No. 1652, Tarrant County, Texas, and embracing Tract 1 and Tract 2 described in the deed to Birdville Independent School District as recorded in Volume 11643, Page 380 of the Deed Records, Tarrant County, Texas, and also embracing 15.742 acres in the deed to Birdville Independent School District as recorded in Volume 11674, Page 853 of said Deed Records and also embracing 11.127 acres in the deed to Birdville Independent School District as recorded in Volume 11674, Page 840 of said Deed Records and also embracing 19.168 acres in the deed to Birdville Independent School District as recorded in Volume 11668, Page 845 of said Deed Records and being more particularly described by metes and bounds as follows: BEGINNING at a 1/2 inch capped steel rod stamped 'MOAK SURV INC" set in westerly right-of-way line off Precinct Line Road (County Road No. 3035) and being the northeast corner of said 19.168 acres B.I.S.D. tract; THENCE South 00° 02' 26" East with said westerly right-of-way line, 253.68 feet to a Texas Department of Transportation (TxDOT) monument found; Ordinance No, 2180 Page 1 THENCE South 05° 11' 31" West continuing with said westerly right-of-way line, 102,31 feet to a TxDOT monument found; THENCE South 02° 30' 32" East continuing with said westerly right-of-way line, 98.21 feet to a TxDOT monument found; THENCE South 01° 44' 41" West continuing with said westerly right-of-way line, 99.86 feet to a TxDOT monument found; THENCE South 04° 07' 42" West continuing with said westerly right-of-way line, 90.05 feet to a TxDOT monument found; THENCE South 02° 13' 34" East continuing with said westerly right-of-way line, 20.31 feet to a 1/2 inch capped steel rod stamped "MOAK SURV INC' set for the southeast corner of said 19.168 acres B.I.S.D. tract; THENCE South 89° 56' 27" West with the southerly boundary line of said 19.168 acres B.I.S.D. tract, 1,248.45 feet to a 1/2 inch capped steel rod stamped "MOAK SURV INC" set for the southwest corner of same and being the northwest corner of Lot 1, Block 1, Aegon Office Park Addition, an Addition to the City of North Richland Hills, Tarrant County, Texas, as recorded in Cabinet A, Slide 384 of the Plat Records, Tarrant County, Texas; THENCE North 00° 03' 33" West with the westerly boundary line of said 19.168 acres B.I.S.D. tract, 0.59 feet to a corner; THENCE North 89° 24' 09" West, passing a 1/2 inch capped steel rod stamped 'HORIZON SURVEY CO." found for the southeast comer of said B.I.S.D. Tract I at 0.33 feet, continuing with the southerly boundary line of said S.I.S.D. Tract 1, a total distance of 1,319.36 feet to a 1/2 inch capped steel rod stamped 'HORIZON SURVEY CO." found for the southwest corner of same and being in the easterly right-of-way line of Cardinal Lane (County Road No. 3086); THENCE North 00° 28' 26" East with said easterly right-of-way line, 656.70 feet to a 1/2 inch capped steel rod stamped 'HORIZON SURVEY CO." found for the northwest corner of B.I.S.D. Tract I and being the southwest corner of said 15.742-acre B.I.S.D. tract; THENCE North 89° 46' 38" West with said southerly boundary line, 68.74 feet to a 1/2 inch steel rod found for the southeast corner of same: THENCE North 00° 10' 39" East with the westerly boundary line of said B.I.S.D. Tract 2 a distance of 391.09 feet to a 1/2 inch capped steel rod stamped 'HORIZON SURVEY Ordinance No, 2180 Page 2 CO." found for the northwest corner of same and being in the apparent southerly right- of-way line of Watagua Road/Mid-Cities Boulevard (a 120 foot right-of-way). THENCE South 73° 56' 30" East with said southerly right-of-way line, 25.55 feet to a 1/2 inch capped steel rod stamped 'MOAK SURV INC' set; THENCE North 71° 54' 51 " East continuing with said southerly right-of-way line, 59.83 feet to a TxDOT monument found for the beginning of a non-tangent curve to the left; THENCE Northeasterly with said curve to the left having a radius of 5,789.58 feet, a central angle of 02° 44' 08", an arc length of 276.42 feet and a long chord of North 84° 46' 45" East, 276.39 feet to a TxDOT monument found and being the beginning of a non-tangent curve to the right; THENCE Northeasterly with said curve to the right having a radius of 5,669.58 feet, a central angle of 06° 44' 54", an arc length of 667.77 feet and a long chord of North 86° 47' 04" East, 667.78 feet to a 1/2 inch capped steel rod stamped 'MOAK SURV INC" set; THENCE South 89° 50' 29" East continuing with said southerly right-of-way, 1,398.28 feet to a 1/2 inch capped steel rod stamped "MOAK SURV INC" set for the northeast corner of said 11.127 acres B.I.S.D. tract; THENCE South 00° 14' 41" West with the easterly boundary line of said 11.127 acres B.I.S.D. tract, 557.51 feet to a 1/2 inch capped steel rod stamped 'HORIZON SURVEY CO." found for the southeast corner or same; THENCE South 89° 51' 50" East with the northerly boundary line of said 19.168 acres B.I.S.D. tract, 223.38 feet to the place of beginning and containing 69.414 acres of land, more or less, as surveyed by David C. Moak Surveyors, Inc., in the month of January 1997. 2. That the Official Zoning Map be redrawn to incorporate this zoning district boundary amendment and the herein described ordinance number be affixed to the property described herein. 3. SEVERABILITY CLAUSE. That it is hereby declared to be the intention of the City Council that the section, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared invalid or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such invalidity or unconstitutionality shall not Ordinance No, 2180 Page 3 affect any of the remaining phrases, clauses, sentences, paragraphs or sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such invalid or unconstitutional phrase, clause, sentence, paragraph or section. 4. EFFECTIVE DATE. This ordinance shall be in full force and effect from and after its passage. APPROVED BY THE PLANNING AND ZONING COMMISSION THIS 13th DAY OF February 1997. ~~~~ ~Z ? C~· Planning and Zoning Commission Secretary, Planning and Zoning Commission PASSED AND APPROVED BY THE CITY COUNCIL THIS 24TH DAY OF February 1997. Mayor City of North Richland Hills, Texas ATTEST: City Secretary City of North Richland Hills, Texas APPROVED AS TO FORM AND LEGALITY: Attorney for the City Ordinance No, 2180 Page 4 NRH City of North RichJand Hilts APPLICA TION FOR A 7301 NE Loop 820 ZONING DISTRICT CHANGE North Riè¡;md Hills, Texas (P\ea4 pri1t or type aj no:sponses) 817-581-5500 PART 1. APPLICANT INFORMATION Name of applicant / agent Birdville Independent School District Street address of applicant / agfJnt 6119 East Belknap City / State / ZJ"p Code of applicant (agent TelephOl1e number 01 applicant / agent Haltom City, TX 76117 ' " (817) - 831-5858 - PART 2. PROPERTY OWNER INFORMATION - Name of property owner. .. - - - - Birdville Independent - 'SÜhool . District - - Street address of property owner: - - 6119 East Belknap 0 - - City / State / Zip Code of property owner: . -- Telephone number of property owner. - . . Haltom City, TX 76117· - (817) 831-5858 Note: Attach letter or affidavit from property owner if different from applicant / agent PART 3. DESCRIPTION OF REQUEST, Current zoning classification: Pro~ed zoning classificalion: Proposed use of the property: ~ R-1 Residential {:-À AG Agriculture Z-I U Institutional Hiqh School Reason for zonin district chan e: g g Required to construct proposed hiqh school. Legal Description of Property where zoning distn'ct change is being requested: : i Street ;¡ddress at localion where zoning district change is being requested: ~ Precinct Line Rd. and Mid-Cities Blvd. / ~u1\4 ",,[liì Loc.~Q... 0+ .., Surveyor map attached as required by applicalion Affidavit attached from property owner if applicant is not owner: ŒZ Yes DNo CJ Yes I I No I hereby certify that I am. or represent, the legal owner of the property descnbed above and do hereby submit this request for approval of a zoning district change to the Planning and Zoning Commis:sion for consideration. Date: !¿...2Y -C1, C j<--<.lu Lú- Print Name: Charles Scorra, B.1.S.D. Signature: PART 4. FOR OFFICE USE ONLY Date of Planning & Zoning Commission Public Hearing: Taxes Paid? Case Number: 2-13-C¡1 ~Yes D No "Pt t:t"1./ Û-J Date of City Council Public Hearing: Uens Paid? Fee: "2-" 2.4 - '1Î ŒJ Yes , D No $300.00 Zoning District Change Approved: Assessments Paid? 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CITY OF NORTH RICHLAND HILLS Department: Planning and Inspections Council Meeting Date: 02-24-97 Subject: Public Hearing to Consider the Request of Mr. L.J. Sadlowski, Sunbelt-Dix, Inc., for a Replat of Lots 10,11, & AR, Block 6 Crestwood Estates. (Located at the Northwest corner of Starnes Road and Davis Boulevard) Agenda Number: PS 96-35 Sunbelt-Dix, Inc. is the owner of a 10.4 acre tract of land located at the northwest corner of Starnes Rd. and Davis Blvd. and has submitted a request to replat the property into three commercial lots. The issues associated with this plat are as follows: 1 Masonry Screening Wall A new Winn-Dixie grocery store is currently under construction on this property and is required to construct a masonry screening wall along the property line abutting the residential zone to the west. The developer has submitted a letter requesting a waiver of the masonry screening wall requirement and stating that the wall will be built when the type of development has been determined for Lot 11. If the lot develops as a commercial lot, then the new commercial business will build the wall. If Lot 11 is rezoned to residential, the developer states the wall will be built on the east side of Lot 11. 2. Drainage There is a 100 year flood plain in the northwest corner of this three lot subdivision. Drainage improvements are required on the property to the north to remove the 100 year flood plain. Staff recommends that no building permit be issued on Lot 11 until the drainage improvements are constructed on the property to the north and the property located in the drainage easement on Lot 11 is removed from the 100 year flood plain. \, The Planning and Zoning Commission considered this request at its February 13, 1997 meeting and has recommended approval with the following conditions: that the outparcel be included with Lot 11, that a note be put on the plat that no drive entrance be allowed through that finger of Lot 11 onto Davis Boulevard and that no building permit be issued on Lot 11 while it remains a commercial lot until a screening wall is built and if Lot 11 is rezoned to residential, then the wall be built on the east side of what is now Lot 11. RECOMMENDATION: It is recommended that the City Council approve the recommendation of the Planning and Zoning Commission, Source of Funds: Bonds (GO/Rev.) Operating Budget Other Finance Review Account Number Sufficient Funds Available I~ t t l \/:\ \ ~ - c - ~ Manager ,Finance Director artment Head Signature CITY COUNCIL ACTION ITEM 4, PS 96-35 REQUEST OF MR. L.J. SADLOWSKI, SUNBEL T-DIX, INC., FOR A REPLA T OF TRACTS AR, BAND C, BLOCK 6, CRESTWOOD ESTATES. (LOCATED AT THE NORTH WEST CORNER OF STARNES ROAD AND DAVIS BOULEV ARD) APPROVED Mr. LeBaron explained this is a 10.4 acre tract of land that the Winn Dixie store is currently being built on. It was originally platted as a single lot but the applicant is requesting to replat this tract into three lots. This property is currently zoned C-1. Chairman Barfield stated that it was his understanding that time is of the essence regarding this issue so a Certificate of Occupancy can be issued to Winn Dixie. Mr. Barfield asked Mr. LeBaron how that was going to affect the masonry screening wall. Mr. LeBaron stated that the developer has submitted a request for a waiver of the masonry screening wall requirement, however, the approval of this replat will put the burden of the screening wall on the vacant lot at the western end of the development. There was some discussion regarding the "Out ParceL" This lot is only 15' wide and is in the flood plain. Mr. LeBaron suggested that a lot number be assigned to this parcel along with a note on the plat that no building permits be issued on this lot because it is an out parcel. Mr. Jackey Fluett stated he was representing Winn Dixie, and Patsy Smith. He explained that the out parcel is owned by Patsy Smith, who owns all the property to the north and is currently under contract with another developer at this time. This parcel will eventually be replatted into the unplatted property that is to the north of it. After some discussion regarding the out parcel, Mr. Davis made a motion to approve PS 96-35 with the stipulation that the out parcel be included with Lot 11, that a note be put on the plat that no drive entrance be allowed through that finger of Lot 11 onto Davis Boulevard and that no building permit be issued on Lot 11 while it remains a commercial lot until the screening wall is built and if Lot 11 is rezoned to residential, then the wall to be built on the east side of what is now Lot 11. Mr. Owen seconded the motion and it carried 6-0. CIty at ~0l111 Hlcl1land Hills Ni~H APPLICATION FOR A ;301 NE Loop 820 REPLAT North Hichland Hills, TX ~.... ¡MI'fOU r~; 317·531-5515 PropoSêd Suboivlsion Name: Crestwood Estates Current Legal Description: Tract -A- , Block 6, Crestwood Estates Volume 388-101, Page 54 & 55 PRTCT Name and Address 01 Current Property Owner. patsey R. Smith, 1903 Central Drive, Suite 403 Sm~th 817/540-4942 Bedford, Texas 76021 Phone o. 817 /921-1233 Sunbelt-Dix.Inc. 5050 Edqewood Ct., Jacksonville, TX 32254-4899 (L.J. Sadlowski Name and Address 01 Previous Owner. (II purci1as8d during past twelve months) patsey R',,- Smith 1903 Central Drive, Suite 403, Bedford, Texas 76021 Nama and Address 01 Developer: Sunbelt-Dix, Inc. Phone No. 817 /921-1273 5050 Edgewood Court . Jacksonville, Texas 32254 (Mr. L.J. Sadlonski) , Name and Address of Engineer: I Washington & Associates, Inc. ¡ 500 Grapevine Highway, Suite 375 Phone No. 817 /485-0707 Hurst, Texas 76054 I i.vpe 01 Development Being Propos8d: c:J SF Aesidsntial o MF Aesiœuial o Other 2, Number 0/ residential lots @ S 1.50 per lot o j o Du~/s:( Residential [!J Ccmm8f'CÌal/ Industrial PG~/at A;olication Fee Calculation: , í I ! i I i I I Car,,: ! I L. Y='H name (Printed Name): 1. Application lee: S120,oo 3. Numb« 01 non-residential acres" 55.00 per acre: Total lee: ---5.;;!~ o 58.00 230.02 4, Numtw 01 street intsrssction signs " 565,00 sach: 3. ~unry pial rec:Jrding Ise: I hsreoy œr1lly tnat I am, or represent. ttJslsgaJ owner 01 t/18 properry descrloed above and do hereby suomlt tnis Replat to the Planmng and bning Commission lor conslderaâoo. (Attach alñdavlt wI!h all properry owner's names whsn more than one ownsr tr.voive1.) Ie) - r-9c.. L.J. Sadlowski "",æ"'''_N:, ~3 triJ Signat~ I i L'PS O¡ lI;. - 35 REPLAT Note: Please complete and submit the 'Replat Document Submittal Checklist' on the reverse side of this form. - CD· 403 (5 - 94) CITY OF N®RTH RICHLAND HILLS Public Works November 6, 1996 Ms. Patsy R. Smith 1903 Central Drive, Suite 403 Bedford, Texas 76021 RE: CRESTWOOD ESTATES; Tract A, Block 6 Winn Dixie Ms. Smith: Construction of a masonry screening wall between property zoned commercial and single family residential is required per the Zoning Regulations, Section 920, Subsection B 1, prior to issuance of a Certification of Occupancy. Public Works has just completed a review of the replat for Tract A. This replat indicates a new lot between the Winn Dixie property (Tract AR) and the residentially zoned property. The wall needs to be constructed along the west property line of this proposed Lot 11. The wall plans should be submitted as soon as possible. A permit from the Planning & Inspection Department and a review of the plans by Public Works is required prior to construction of the wall. The public utility improvements are approximately 95% complete. Water meters will not be installed until the public utilities are accepted and the wall plans are submitted, reviewed and approved. Please contact my office at 581-5521 if you have any questions. JWS/smm/pwI96327 cc: Randy Shiflet, Assistant City Manager Greg Dickens, P.E., Public Works Director ~~~~¥jU2{~~~Jl~u.~M9.~'{!'.or~~ ~ir~~tor . IBarry;.L.:eªª_(9lJIKQtre.,g.or.":.ºœJ~oOUJg &.lospectIPrt Ser:vlce_~...~;.:o Jackey FluittlWashington & Assoc., 500 Grapevine Hwy. #375, Hurst, TX76054 Mike Butler/Winn Dixie Texas, Inc., 5500 Thelin, Ft. Worth, TX 76115 P.O. Box 820609 . North Richland Hills, Texas· 76182-0609 7301 Northeast Loop 820· 817-581-5521· FAX 817-656-7538 r' CITY OF N@RTH RICHLAND HILLS Public Works November 4, 1996 MEMO TO: Barry LeBaron, Director of Planning and Inspection Services FROM: Julia W. Skare, P.E., Staff Engineer SUBJECT: PS96-35; CRESTWOOD ESTATES; Block 6, Lot 10& 11, Tract AR; Replat We have reviewed the subject documents submitted to this office on October 14, 1996. The following items are for your consideration. DUE TO THE SIGNIFICANCE OF THE OF THE OUTSTANDING ITEMS. WE FEEL THAT THIS PLAT SHOULD NOT BE PLACED ON THE AGENDA FOR P & Z CONSIDERATION. 1. The remaining portion of the Tract to Herman J. Smith, recorded in Volume 5071, Page 490 that is along the north property line of this plat will need to be platted as an out parcel. The portion of this out parcel which is north of Lot 11 will need to be designated as a drainage easement. Grading for Lot 11 is outlined with the Crestwood Estates, Tract A, Block 6 plans. A portion of Lot 11 is within a designated flood plain. The master drainage plan indicates the need for improvements. A drainage analysis as well as a CLOMR application needs to be included with the next submittal. 2. The address and telephone number for the Engineer (Washington & Associates) needs to be added to the Plat. 3. The appropriate signatures need to be added to the Owner's ACknowledgment and Dedication. In addition the surveyor's seal and signature needs to be added to the mylar prior to the plat being filed. 4. The title block needs to be revised as shown. The proposed Tract designation B needs to be changed to Lot 11 and C needs to be changed to Lot 10. 5. The Subdivision Ordinance requires a 7.5 foot Utility Easement along the rear property lines. This needs to be added to the Final Plat. 6. The intersection of Davis Boulevard (FM1938) and Starnes Road will require a sidewalk and utility easement as defined in the Design Manual. The easements need to be clearly indicated. P.O. Box 820609· North Richland Hills, Texas· 76182-0609 7301 Northeast Loop 820· 817-581-5521· FAX 817-656-7538 /' 1/ / 7. f /~ 10. 11. The current zon¡'ñg needs to be clearly indicated on th~ face of the plat for each of the proposed lots. 8. Starnes Road is designated as a C2U on the Master Thoroughfare Plan. This designation requires a 60 foot ultimate right-of-way. The ultimate right-of-way requirement is a total of 30 feet south of the existing centerline. In addition a transition is required at the intersection. The ROW required at the intersection is 80 foot. Davis Boulevard is designated as a P6D which requires a 110 foot ultimate ROW. The distance from the centerline of any existing roadway of a boundary street to the proposed subdivision shall be shown to determine the adequacy of the ROW along the route and to determine if additional ROW is necessary to accommodate the proposed street. Sufficient dimensions from the back of curb to the existing centerline of pavement need to be shown on a separate topographical drawing to adequately describe the ROW along Starnes Road and Davis Boulevard. 9. The plat is bordered by Davis Boulevard (FM 1938) and Starnes Road. Due to the minimum driveway spacing allowed on Arterial and Collector streets, no additional (beyond those approved with the plans for Crestwood Estates, Tract A, Block 6) access drives will be allowed. If Lot 11 is rezoned Residential and replatted, a street entrance will be considered on this lot. The Design Manual contains criteria for necessary fire hydrant coverage. Based on the utility layout submitted with the Crestwood Estates, Tract A, Block 6, Winn-Dixie plans, additional fire hydrants will be necessary to protect the proposed Lot 11. If Lot 11 remains Commercial, an access easement will be required for use of the fire hydrant and fire lane located on Lot AR. If Lot 11 is rezoned Residential, additional fire hydrants and water mains will be required to adequately cover this property. Construction of a masonry screening wall between property zoned Commercial and single or two family residential is required per the Zoning Regulations, Section 920, Subsection B1, prior to the issuance of a Certificate of Occupancy, A letter was sent on October 24 to the owners of the property and to the engineer. As of this date we have not received a submittal. This review was based on the Final Plat submitted and the approved plans for Crestwood Estates, Tract A, Block 6. The intention of this letter is to comment on items of significant importance to the plat. A detailed review will be processed when the final plans are submitted. The marked-up blue lines need to be returned with the next submittal. .. '~f' 1 { ~, .Jf ¿"" /JJJ.- JWS/ mm/pwm961 ~ cc: Kevin B. Miller, P.E., Assistant Public Works Director ,..,. - ~ es qb- -')5' 'X~ WASHINGTON & ASSOCIATES, INC. ENGINEERS· PLANNERS November 14, 1996 Planning & Zoning Commission, and City Council City of North Richland Hills 7301 Northeast Loop 820 North Richland Hills, Texas 76180 Reference: PS 96-35, CRESTWOOD ESTATES, REPLAT We have addressed comments 1 thru 8 on the staffs letter dated November 4, 1996. Item #9: Restricts drive approaches along Davis Blvd. & Starnes. With this replat, we are creating a Lot with 275 foot of frontage that will not be allowed a drive approach. We request a variance to allow at least one approach on this property. Item #10: Will be addressed with either the construction of a commercial use or when developed as residential subdivision. Item #11: See attached letter from Herman Smith Companies for request for delay of the construction of this wall. Should you have any questions regarding these issues, please contact our office. enclosure 11l496-1JKF 500 GRAPEVINE HWY, SUITE 375 HURST. TEXAS 76054 817/485-0707 . METRO 817/498-3077 FAX 817/4RS-4106 ~'. ;. ,;.; ;::~~:,~~,~':;.-.~~:~~~_,-2i\:~~;~.~*;\~~~ . . '~ ;: '~""..~' r \;",~ ( PATSY R. SMITH HERMAN SMITH & CO. 1903 CENTRAL DRIVE, SUITE 403 BEDFORD, TEXAS 76021 (817) 540-4942 FAX (817) 354-4208 Oc·tober 29, 1996 Planning & Zoning Commission and Ci~:y Council ci,ty of North Richland Hills P.O. Bœ, 820609 North Richland Hills, TX 76182-0609 Reference: Replat Crestwood Estates Tract A, Block 6, Winn Dixie City staff is requesting a masonry wall be construc·ted along the ,,¡est line of the (replat) new lot west of Winn Dixie. We respectfully request that this requirement be a stipulation of the Certificate of Occupancy for the new lot. We are considering the possibility of re-zoning the area west of Winn Dixie to resic1en·tial, which would then impose the requirement of a masonry screening fence between this tract and Winn Dixie. We assume the responsibility of this screening fence, we only request the requirement be delayed until a final jUdgement can be determined vñlether to leave the lot commercial or rezone it to residential. He appreciate your consideration regarding this issue. Sincerely, v~ 'i? Përtsy R. Smlth President prs: ]{aw -- --- -~-_._- -~.._~ ._-~~_.-.- . .'. .-" - ~. -'--~--r"--- .. _ ,.____ .~_._ .... ' , CITY OF NORTH RICHLAND HILLS ,~ Department: Police Department Council Meeting Date: Public Hearing to Consider Extending Ordinance No. 1994, Subject: .IuvAnilA ~lIrfAW ()rrJin:::mCA for ThrAA YA::m:: - ()rrJin:::mcA No /177 Agenda Number: . 2/24/97 GN 97-15 On July 11, 1994 the North Richland Hills City Council unanimously passed Ordinance NO.1994 adopting a curfew for juveniles. Section 370.002 of the Local Government Code adopted by the 74th Legislature on May 31, 1995 requires that: (a) Before the third anniversary of the date of adoption of a juvenile curfew ordinance by a general-law municipality or a home-rule municipality or an order of a county commissioner's court, and every third year thereafter, the governing body of the general-law municipality or home-rule municipality or the commissioner's court of the county shall: (1) review the ordinance or order's effects on the community and on problems the ordinance or order was intended to remedy; (2) conduct public hearings on the need to continue the ordinance or order; and ,'.-.... (3) abolish, continue, or modify the ordinance or order. (b) Failure to act in accordance with subsections (a) (1) - (3) shall cause the ordinance or order to expire. The North Richland Hills Police Department has found that Ordinance #1994 has had a positive effect on the safety of our youth and has reduced the probability that unsupervised juveniles will become involved in crimes during late night and early morning hours. A public hearing has been called for February 24, 1997. Rec9mmelldation: It is recommended that after the public hearing on Monday, February 24, 1997, that Ordinance No. 2177 be passed extending the operation of Ordinance No. 1994 for three (3) years from this date. Finance Review Source of Funds: Bonds (GO/Rev.) Opera g Budget _ ''--.. Other Acct. Number Sufficient Funds Available ignature CITY COUNCIL ACTION ITEM Finance OIf.Clor Page 1 of ORDINANCE NO. 2177 WHEREAS, a public heariog has been held on February 24, 1997 to determine the need to continue in force and effect Ordinance No. 1994; and WHEREAS, the City Council has reviewed the effects of Ordinance No. 1994 on the community and problems the Ordinance was intended to remedy; and WHEREAS, the City Council has considered whether or not to abolish, continue or modify Ordinance No. 1994. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, that: 1. The City Council finds that there is a need to continue Ordinance No. 1994 in full force and effect for three more years. 2. The terms of Ordinance No. 1994 establishing a curfew for minors shall continue in full force and effect and such Ordinance shall be in full force and effect until February 23, 2000. 3. The City Manager is ordered to comply with Section 370.002 of the Local Government Code by bringing this same matter to the attention of the City Council prior to February 24, 2000, to determine whether or not the Ordinance is continued in force beyond that date. PASSED and APPROVED this 24th day of FEBRUARY, 1997. APPROVED: Tommy Brown, Mayor ATTEST: Patricia Hutson, City Secretary APPROVED AS TO FORM AND LEGALITY: Rex McEntire, Attorney for the City ORDINANCE NO. 1994 WHEREAS, the City Council finds that there has been an increase in juvenile violence, juvenile gang activity and crime by persons under the age of 17 years in the City of North Richland Hills; and WHEREAS, the City Council finds that many juvenile crimes and gang related violence could be avoided by adopting the curfew hours set forth in this Ordinance; and WHEREAS, persons under the age of 17 years are particularly susceptible, by their lack of maturity and experience, to participate in unlawful gang-related activities and to be victims of older perpetrators of crime; and WHEREAS, the City Council finds that the passage of this Ordinance furthers a compelling state interest in protecting juveniles from crime on the streets; and WHEREAS, a curfew for those under the age of 17 will be in the interest of the public health and general welfare of the City. NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS THAT: 1. Defining Terms: (1) Curfew Hours mean: (a) 11:00 p.m. on any Sunday, Monday, Tuesday, Wednesday, or Thursday until 6:00 a.m. of the following day; and (b) 12:01 a.m. until 6:00 a.m. on any Saturday or Sunday. (2) Emergency means an unforeseen combination of circumstances or the resulting state that calls for immediate action. The term includes, but is not limited to a fire, a natural disaster, an automobile accident, or any situation requiring immediate action to prevent serious bodily injury or loss of life. (3) Establishment means any privately-owned place of business operated for a profit to which the public is invited, including but not limited to any place of amusement or entertainment. Curfew Ordinance - Page 1 (4) Guardian means: (a) a person who, under court order, is the guardian of the person or minor; or (b) a public or private agency with whom a minor has been placed by the court. (5) Minor means any person under 17 years of age. (6) Officer means a police officer of the City of North Richland Hills. (7) Operator means any individual, firm, association, partnership, or corporation operating, managing, or conducting any establishment. The term includes the members or partners of an association or partnership and the officers of a corporation. (8) Parent means a person who is: (a) a natural parent, adoptive parent, or step-parent of another person; or (b) at least 18 years of age and authorized by a parent or guardian to have the care and custody of a minor. (9) Public Place means any place to which the public or a substantial group of the public has access and includes, but is not limited to, streets, highways, and the common areas of schools, hospitals, apartment houses, office buildings, transport facilities, and shops. (10) Remain means to: (a) linger or stay; or (b) fail to leave premises when requested to do so by an officer or the owner, operator, or other person in control of the premises. (11) Serious Bodily Injury means bodily injury that creates a substantial risk of death or that causes death, serious permanent disfigurement, or protracted loss or impairment of the function of any bodily member or organ. 2. Offenses (1) A minor commits an offense if he remains in any public Curfew Ordinance - Page 2 place or on the premises of any establishment within the city during curfewnours. (2) A parent or guardian of a minor commits an offense if he knowingly permits, or by insufficient control allows, the minor to remain in any public place or on the premises of any establishment within the city during curfew hours. (3) The owner, operator, or any employee of an establishment commits an offense if he knowingly allows a minor to remain upon the premises of the establishment during curfew hours. 3. Defenses (1) It is a defense to prosecution under Section 2 that the minor was: (a) accompanied by the minor's parent or guardian; (b) on an errand at the direction of the minor's parent or guardian, without any detour or stop; (c) in a motor vehicle involved in interstate travel; (d) engaged in an employment activity, or going to or returning from home from an employment activity, without any detour or stop; (e) involved in an emergency; (f) on the sidewalk abutting the minor's residence or abutting the residence of a next-door neighbor if the neighbor did not complain to the police department about the minor's presence; (g) attending an official school, religious, or other recreational activity supervised by adults and sponsored by the City of North Richland Hills, a civic organization, or another similar entity that takes responsibility for the minor, or going to or returning home without any detour or stop an official school, religious, or other recreational activity supervised by adults and sponsored by the City of North Richland Hills, a civic organization, or another similar entity that takes responsibility for the minor; (h) exercising First Amendment rights protected by the United States Constitution, such as the free exercise of religion, freedom of speech, and the right of Curfew Ordinance - Page 3 assembly; or (i) married or had been married or had disabilities of minority removed in accordance with Chapter 31 of the Texas Family Code. (2) It is a defense to prosecution under Subsection 2(3) that the owner, operator, or employee of an establishment promptly notified the police department that a minor was present on the premises of the establishment during curfew hours and refused to leave. 4. Enforcement Before taking any enforcement action under this Section, an officer shall ask the apparent offender's age and reason for being in the public place. The officer shall not issue a citation or make an arrest under this section unless the officer reasonably believes that an offense has occurred and that, based on any response and other circumstances, no defense in the Subsection 3 is present. 5. Penalties (1) A person who violates a provision of this Section is guilty of a separate offense for each day or part of a day during which the violation is committed continued, or permitted. Each offense, upon conviction, is punishable by a fine not to exceed $500. (2) When required by Section 51.08 of the Texas Family Code, as amended, the municipal court shall waive original jurisdiction over a minor who violates Subsection 2(1) of this section shall refer the minor to juvenile court. 6. Cumulative Provision This ordinance shall be cumulative of all ordinances of the City of North Richland Hills, Texas, except where the provisions of this ordinance are in direct conflict with the provisions of such ordinances in which even the conflicting provisions of such ordinances are hereby repealed. 7. Severability It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid judgment or Curfew Ordinance - Page 4 decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. 8. Penalty for violation Any person, firm or corporation who violates, disobeys, omits, neglects or refuses to comply with or who resists the enforcement of any of the provisions of this ordinance shall be fined not more than Five Hundred Dollars ($500.00) for each offense. Each day that a violation is permitted to exist shall constitute a separate offense. 9. Effective Date This ordinance shall be in full force and effect from and after its passage and publication as required by law, and it is so ordained. PASSED AND APPROVED this 11th day of July, 1994. APPROVED: ~~~J Tommy Brown, r ATTEST: Secretary APPROVED AS TO FORM AND LEGALITY: ~~~'t Rex McEnt~re, Attorney or the C~ y Curfew Ordinance - Page 5 CITY OF NORTH RICHLAND HILLS .--:; L '" Subject: Presentation of 1995/96 Audited Financial Report Agenda Number: 02/24/97 GN 97-17 Department: Finance Council Meeting Date: Mr. Bill Hanley, partner with KPMG Peat Marwick, will be available at the Pre-Council session to present the comprehensive annual financial report for the fiscal year ended September 30, 1996. Mr. Hanley will make a brief presentation at the Pre-Council session and he and members of the City staff will be prepared to respond to any questions Council may have regarding the report. Enclosed is a summary of the various Funds showing the results of the revenues and expenses for 1995/96 and the changes in Fund Balances. The City increased the Fund Balances of all major ongoing operational activities including the General Fund, Special Revenue Funds (Donations, Drainage Utility, Park and Recreation Development, Crime Control District), Enterprise Funds (Utility, Golf Course, Aquatic Park), and Internal Services Funds (Insurance, Information Services). The Special Investigation Fund and Vehicle Maintenance Fund were the only operating funds indicating declines in Fund Balances. Reductions in Fund Balance of the Special Investigation Fund resulted from non-routine capital purchases. The loss in the Vehicle Maintenance Fund was due to depreciation of machinery and equipment. Overall, the City of North Richland Hills' results of operations during the 1995/96 fiscal year; as well as the financial position at September 30, 1996 reflect a sound fiscal condition. 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N ~ iE:f7!1 b'7 II 'I [, :I 00 0> 0> c: .S "Ë (f) ro ro 0>'-0> Q) o :§~:§ "C 3 ~9~ ê u.. .., Q) c: Q) en .- w0Cl.OCl. a>2 C/)Z,OZo_~e -=> ,,::JQ)c: C( u..: en 00 00 0 Cl. ,_ 0...>-g¡g¡~Ci;~~ ffit:c:c:c:'ü;....ctJ f-:::!~~~c:~e ZHQ)Q)x~_u W:JC(C(Wf-O£ ~~ I r--OC\LOO co coC\co ~. ~~~1 LO c\MO> '<to '": C'!. ~ I '<t M..- ~ ~~ I Ii ö; z; :JI Q) u..¡ g >: rn WI ëii O( .c 01 -g w, en ;:¡ C( Q)en_- U Q) ::J c: ~ioo:;:;O'~ ~I Q) 0::: '- 00 I~C/)-g~ill ~Q)Ci;Q)~,- ~1ã;:5~~~ o...:O:::OWf-O co ã)I¡ r--I i ~6·~~1 M co r--, ~l~111 1 I ~ I II => ' u. f- o C( f- Q) C/) g o ctJ J ro o .c C( -g f- oo::J Z Q)_ o CI) :J'S OQ)~Q) w~-g~ 2Q)Q)Q) (Y~~U oc(w£ <'< . < ,~') Comprehensive Annual N RH Financial Report the City of Choice September 30, 1996 - , INTRODUCTORY SECTION Lyle E. Welch Place 1 Mark S. Wood Place 3 Don Phifer Place 5 Linda Spurlock Sansoucie Place 7 Prepared by: Finance Department CITY OF NORTH RICHLAND IDLLS, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 1996 City Officials Tommy Brown Mayor C.A. Sanford City Manager Randy Shiflet Assistant City Manager Larry J. Cunningham Assistant City Manager Larry Koonce Director of Finance I Mack Garvin Place 2 Mayor Pro Tern JoAnn Johnson Place 4 Byron Sibbet Place 6 (This page left blank intentionally) CITY OF NORTH RICHLAND HILLS, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED SEPTEMBER 30, 1996 TABLE OF CONTENTS INTRODUCTORY SECTION Title Page Table of Contents Transmittal Letter List of Principal Officials Organizational Chart Certificate of Achievement FINANCIAL SECTION Independent Auditors' Report General Purpose Financial Statements: Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Govern- mental Fund Types Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Special Revenue and Debt Service Fund Types Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types Combined Statement of Cash Flows - All Proprietary Fund Types Notes to General Purpose Financial Statements II Exhibit 2 3 4 5 Page( s) I II - VII VIII - XXIII XXIV XXV XXVI 3-8 9-10 11-12 13-14 15-17 18-44 (Continued) CITY OF NORTH RICHLAND fiLLS, TEXAS Table of Contents. continued Supplementary Information: Schedule of Required Supplementary Information - Analysis of Funding Progress - Employees' Retirement System Combining, Individual Fund and Account Group Financial Statements and Schedules: Governmental Funds: General Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Promotional Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Donations Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual Special Investigation Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Drainage Utility Fund: Comparative Balance Sheets Statements of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks and Recreation Facilities Development Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Crime Control and Prevention District Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual III Page( s) 47 A-I 51 A-2 52-54 B-1 56-57 B-2 58-59 B-3 60 B-4 61 B-5 62 B-6 63 B-7 64 B-8 65 B-9 66 B-I0 67 B-ll 68 B-12 69 B-13 70 B-14 71 (Continued) CITY OF NORTH RlCHLAND HILLS, TEXAS Table of Contents. continued Debt Service Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance General Debt Service Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Sales Tax Revenue Debt Service Fund: Comparative Balance Sheets Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Capital Projects Funds: Combining Balance Sheets Combining Statements of Revenues, Expenditures and Changes in Fund Balance General Capital Projects: Comparative Balance Sheets Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Streets: Comparative Balance Sheets Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Public Safety: Comparative Balance Sheets Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Penn anent Street Maintenance: Comparative Balance Sheets Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Proprietary Funds: Enterprise Funds: Combining Balance Sheet IV Page( s ) C-l 75 C-2 76 C-3 77 C-4 78 C-5 79 C-6 80 D-l 82-83 D-2 84-85 D-3 86 D-4 87 D-5 88 D-6 89 D-7 90 D-8 91 D-9 92 D-lO 93 E-l 97-100 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Table of Contents. continued Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Combining Statement of Cash Flows Water and Sewer Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenses and Changes in Retained Earnings Comparative Statements of Cash Flows Golf Course Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenses and Changes in Accumulated Deficit Comparative Statements of Cash Flows Aquatic Park Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenses and Changes in Retained Earnings Comparative Statements of Cash Flows Internal Service Funds: Combining Balance Sheet Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Combining Statement of Cash Flows Support Services Fund: Comparative Balance Sheet Comparative Statements of Revenues, Expenses and Changes in Retained Earnings Comparative Statements ùf Cash Flows Support Services Funds (continued): Combining Balance Sheet Combining Statement of Revenues, Expenses and Changes in Retained Earnings Combining Statement of Cash Flows Self-Insurance Fund: Comparative Balance Sheets Comparative Statements of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Comparative Statements of Cash Flows v E-2 E-3 E-4 E-5 E-6 E-7 E-8 E-9 E-10 E-11 E-12 F-1 F-2 F-3 F-4 F-5 F-6 F-7 F-8 F-9 F-10 F-11 F-12 Page( s ) 101-102 103-105 106-108 109 110-111 112-113 114 115 116 117 118 121-122 123-124 125-126 127 128 129 130 131 132-133 134 135 136 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Table of Contents. continued Fiduciary Fund: Deferred Compensation Agency Fund: Statement of Changes in Assets and Liabilities General Fixed Assets Account Group: Schedule of General Fixed Assets - By Sources Schedule of General Fixed Assets - By Function and Activity Schedule of Changes in General Fixed Assets - By Function and Activity Debt Service Requirements: Schedule of Debt Service Requirements to Maturity - General Obligation Bonds Schedule of Debt Service Requirements to Maturity - Sales Tax Revenue Bonds Schedule of Debt Service Requirements to Maturity - Certificates of Obligation Schedule of Debt Service Requirements to Maturity - General Obligation Note Payable Schedule of Debt Service Requirements to Maturity - Revenue Bonds Schedule of Debt Service Requirements to Maturity - Golf Course Obligations Schedule of Debt Service Requirements to Maturity - Golf Course Contractual Obligation Schedule of Debt Service Requirements to Maturity - Summary STATISTICAL SECTION (Unaudited) General Governmental Expenditures by Function _ Last Ten Fiscal Years General Governmental Revenues by Source - Last Ten Fiscal Years General Governmental Tax Revenues by Source- Last Ten Fiscal Years Property Tax Levies and Collections - Last Ten Fiscal Years VI Page( s) G-l 139 H-l 143 H-2 144 H-3 145 1-1 149 1-2 150 1-3 151 1-4 152 1-5 153 1-6 154 1-7 155 1-8 156 157 2 158 3 159 4 , 160 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Table of Contents, continued Assessed Value of Taxable Property- Last Ten Fiscal Years Property Tax Rates - Direct and Overlapping Governments (per $100 of assessed value) - Last Ten Fiscal Years Special Assessment Collections - Last Ten Fiscal Years Ratio of Net Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Last Ten Fiscal Years Computation of Legal Debt Margin - September 30, 1996 Computation of Direct and Overlapping Debt - September 30, 1996 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expendi- tures - Last Ten Fiscal Years Revenue Bond Coverage - Water and Sewer Revenue Bonds - Last Ten Fiscal Years Demographic Statistics - Last Ten Fiscal Years Property Value, Construction and Bank Deposits - Last Ten F iscal Years Principal Taxpayers - September 30, 1996 Miscellaneous Statistics - September 30, 1996 VII Page( s) 5 161 6 162 7 163 8 164 9 165 10 166 11 167 12 168 13 169 14 170 15 171 16 172-173 N$RTH RICH LAND HILLS Finance December 20, 1996 Honorable Mayor, City Council and City Manager City of North Richland Hills North Richland Hills, Texas: The Comprehensive Annual Financial Report of the City of North Richland Hills for the fiscal year ended September 30, 1996, is hereby submitted. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of my knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included. The Comprehensive Annual Financial Report is presented in three sections: introductory, financial and statistical. The introductory section includes this transmittal letter, the City's organizational chart and a list of principal officials. The financial section includes the general purpose financial statements, supplemental statements and schedules, and the independent auditors' report thereon. The statistical section includes selected financial and demographic information, generally presented on a multi-year basis. GENERAL INFORMA nON Reporting Entity The City of North Richland Hills' Home Rule Charter was adopted by voters on November 3, 1964. The City operates under a Council-Manager form of government with a City Council comprised of eight members including the Mayor. This report includes all funds and account groups of the City. It also includes all activities over which the City is financially accountable. The City provides a full range of services. These services include police and fire protection; the construction and maintenance of streets and infrastructure; parks, library and recreational activities; the operation of a water and sewer system; and the operation of a golf course. Solid waste collection and disposal services are provided by a private contractor through a franchise agreement with the City. 7301 N,E. Loop 820 P,O. Box 820609 North Richland Hills, Texas 76182-0609 USA (817) 581-5575 FAX (817) 656-7505 VIII Elementary and secondary education services within the City are primarily provided by the Birdville Independent School District. Secondary education is also provided through the Tarrant County Junior College System's Northeast Campus that is located partially in North Richland Hills and a neighboring city. The City Council has no financial accountability over the District or College and accordingly, financial data for these institutions are not included in this report. The City has two blended component units whose Board of Directors is substantively the same as the City Council. The Parks and Recreation Facilities Development Fund (PRD) serves all the citizens of the City and is used to account for the accumulation and use of resources to build and improve City parks and recreational facilities. The Crime Control and Prevention District Fund (CCD) is used to account for the accumulation and use of half cent sales tax proceeds dedicated for crime reduction programs. The PRD and CCD are reported as special revenue funds Basis of Accounting The City's accounting records for the Proprietary Funds are maintained on an accrual basis by which revenues and expenses are recorded in the accounting period in which they are earned or incurred. The City maintains the remaining funds on the modified accrual basis. Revenue is recorded when measurable and available and expenditures are recorded when the liability is incurred, except interest on general long-term debt and certain accrued vacation leave which is recorded when due. Budgetary Controls The City maintains budgetary controls to ensure compliance with provIsIons in the annual budget adopted by the City Council. Annual operating budgets are adopted for the General Fund, certain Special Revenue Funds, Debt Service Funds, Enterprise Funds and Internal Service Funds. Project-length financial plans are adopted for the Capital Project Funds. The level of budgetary control (that is, the level at which expenditures/expenses cannot legally exceed the appropriated amount) is established at the fund level. Detail control is accomplished by maintaining appropriations, encumbrances and expended balances by line item within each operating department, within each operating fund. Internal Controls Management is responsible for establishing and maintaining an internal control structure. It is designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. We believe that the City's internal controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. FINANCIAL INFORMA nON The statements and schedules included in the financial section of this report demonstrate that the City continues to meet its responsibility for sound financial management. General Governmental Functions The following schedules present a summary of general governmental revenues (which includes the General Fund, Debt Service Funds and Special Revenue Funds) for the fiscal years ended September 30, 1996 and 1995 and the amount and percentage of increases and decreases from 1995 to 1996 (in thousands of dollars): IX General Fund and Debt Service Funds Increase/ Percent of Percent (Decrease Increase/ Revenues: 1996 of Total 1995 from 1995 (Decrease) Property taxes: General fund $4,712 17.8% $4,569 $143 3.1% Debt service 4,600 17.4% 4,200 400 9.5% Total property taxes 9,312 35.1% 8,769 543 6.2% Penalty and interest on delinquent taxes 36 0.1% 69 (33) (47.8)% City sales taxes 6,739 25.4% 6,570 169 2.6% Mixed beverage taxes 94 0.4% 95 (1) ( 1.1 )% Franchise taxes 3,030 11.4% 2,906 124 4.3% Payment in lieu of tax 205 0.8% 187 18 9.6% Total taxes 19,416 73.3% 18,596 820 4.4% Licenses & permits 856 3.2% 725 131 18.1% Charges for services 2,332 8.8% 2,077 255 12.3% Fines 885 3.3% 747 138 18.5% Interest revenue 325 1.2% 307 18 5.9% Miscellaneous 306 1.2% 172 134 77.9% Operating transfers in 2,386 9.0% 2,357 29 1.2% Total revenues and other financing sources $26,506 100.0% $24,981 $1,525 6.1% The property tax levy is dependent upon the appraised value of properties located within the City. The appraisal of property within the City is the responsibility of a county-wide Appraisal District as required by legislation passed by the Texas Legislature. The Appraisal District is required under such legislation to assess all property within the district on the basis of 100% of its appraised value and is prohibited from applying any assessment ratios. The value of the property within the district must be reviewed every three years. Tax rates for the last three years were as follows: General Fund Debt Service Fund Total tax rate 1996 $.29177 0.27823 $.57000 1995 $.29193 0.27807 $.57000 1994 $.28229 0.28771 $.57000 Total property tax revenues increased by more than $500,000. This increase is primarily due to growth in net property values of almost $143,000,000. This expansion in value equates to an increase in the tax levy of a little more than $814,000. An increase in the collection of the current levy of over $637,000 coupled with a decrease of almost $82,000 in delinquent collections accounts for a net increase of more than $500,000. New commercial development is primarily responsible for an increase in sales tax revenues that amounted to approximately $169,000. The City estimates that a group of ten new and expanded businesses opened during the 1996 fiscal year increasing sales tax revenues for the General Fund by approximately $100,000. Franchise taxes rose about $124,000 due primarily to increases in electric franchise fees ($80,000) and cable franchise fees ($24,000). Licenses and permits revenues increased more than $131,000 from the prior fiscal year. The value of residential construction, including remodeling, increased from $31,739,218 in 1995 to $32,309,977 in 1996. New commercial construction and remodeling of existing facilities were valued at almost $29 million in 1996. For the same category for 1995, construction valued at approximately $25 million was x recorded. An increase of roughly $4 million was realized in the value of commercial development. Since permit fees are directly tied to the construction value for both residential and commercial development, any increase in value shown will result in higher permit fee collectioos. As such, building permit fees were up almost $98,000, plumbing permit fees increased approximately $12,000, and curb and drainage inspection fees rose by $20,000. Charges for services increased approximately $255,000. Auto impoundment fees and recreation fees, which are included in this category, increased by almost $10,000 and $30,000 respectively. Ambulance fees increased by $13 8,000 primarily due to a change in accounting procedure in 1995 that caused a decrease in ambulance fees in the year of implementation. Administration fees increased by almost $93,000 primarily due to the fees charged to the water park of $72,365. Fiscal year 1996 was the first year this fee was charged. Miscellaneous revenues increased approximately $134,000 from 1995 to 1996. Recreation department special event revenues previously shown in a different fund were moved to the General Fund in 1996. The effect of the move accounts for $75,000 of the miscellaneous revenue increase. An increase of approximately $65,000 was realized in other income and sale of fixed assets. Special Revenue Funds Combined Increase/ Percent of Percent (Decrease) Increase/ Revenues: 1996 of Total 1995 from 1995 (Decrease) Sales taxes $4,082 62.4% $3,285 $797 24.3% Occupancy taxes 258 3.9% 258 0 0.0% Total taxes 4,340 66.4% 3,543 797 22.5% Intergovernmental 1,144 17.5% 838 306 36.5% Drainage fees 647 9.9% 657 (10) (1.5)% Contributions 116 1.8% 147 (31) (21.1)% Interest income 227 3.5% 417 (190) (45.6)% Miscellaneous 63 1.0% 121 (58) (47.9)% Proceeds from bonds 0 0.0% 2,000 (2,000) (100.0)% Operating transfers in 0 0.0% 3 (3) (100.0)% Total revenues and other financing sources $6,537 100.0% $7,726 ($1,189) (15.4)% Special Revenue Funds' combined revenues and other financing sources decreased approximately $1.2 million. In fiscal year 1995, Parks sales tax revenue bonds in the amount of $2 million were issued. No comparable issue occurred in fiscal year 1996. Sales taxes increased almost $800,000 from 1995 to 1996. On February 20, 1996, an election was held to allow qualified voters of the district to vote for or against the creation of the North Rich1and Hills Crime Control and Prevention District (CCD) and the . adoption of a sales and use tax at a rate of one-half of one percent. The proposition passed and sales tax collections for the district began in July 1996. Sales tax collections for the CCD were in excess of $700,000 which accounts for most of the sales tax increase for the special revenue funds combined. Interest income for the current fiscal year declined from the prior year primarily due to a smaller amount of funds available for investment. Miscellaneous revenues decreased primarily as a result of proceeds from forfeiture of contraband declining by approximately $63,000 from fiscal year 1995 to 1996. The following schedules present a summary of general governmental expenditures (which includes General Fund, Debt Service Funds and Special Revenue Funds) for the fiscal years ended September 30, 1996 and 1995 and the amount and percentage of increases and decreases from 1995 to 1996 (in thousands of dollars): XI General Fund and Debt Service Funds Increase/ Percent of Percent (Decrease) Increase/ Expenditures: 1996 of Total 1995 from 1995 (Decrease) General government $4,4 33 17.4% $4,414 $19 0.4% Public safety 10,109 39.6% 9,160 949 10.4% Culture & recreation 2,311 9.0% 1,987 324 16.3% Public works 1,609 6.3% 1,928 (319) (16.5)% Operating transfers out 555 2.2% 964 ( 409) (42.4)% Total general 19,017 74.5% 18,453 564 3.1% Debt service: Principal 3,395 13.3% 3,329 66 2.0% Interest & fiscal 3,129 12.3% 2,776 353 12.7% charges Total expenditures $25,541 100.0% $24,558 $983 4.0% Note the following additional information regarding fluctuations in expenditures as noted above: Overall growth in salaries and related benefits was driven by a merit increase of up to 3% for all eligible employees effective on the employees' anniversary dates. Further, a salary range adjustment of 2.9% was enacted in January 1996. These two salary related increases resulted in higher overall salary expenditures or expenses in all funds in which such expenditures or expenses are incurred. Public safety expenditures increased by approximately $949,000 from 1995 to 1996 primarily due to increases in personnel and benefit expenditures in the Police Department ($332,000) and the Fire Department ($325,000). The Police Department increase breaks down as follows: salary and related benefits, $286,000; hospitalization insurance, $37,000; and workers' compensation insurance, $9,000. The Fire Department increase consisted of the following increases: salary and related benefits, $235,000; hospitalization insurance, $38,000; and workers' compensation insurance, $2,000. The Fire Department added five firefighters and three captain positions during fiscal year 1995. The full-year cost of these positions added an estimated $130,000 to Fire Department salary and benefit expenditures for 1996. Merit raises and salary range adjustments account for most of the remaining salary and benefit expenditures for 1996. Premiums paid to the insurance fund for hospitalization and workers compensation insurance increased by 10% from fiscal year 1995 to 1996. Transfers to the Information Services Internal Service Fund for telephone and computer usage account for increases of $229,000 and $122,000 in police and fire respectively. An increase of approximately $324,000 was realized in culture and recreation expenditures in the General Fund. Special events and related advertising for the Recreation Department were moved from the Donations Fund to the General Fund in the current fiscal year for an increase of almost $50,000 in culture and recreation expenditures. Other notable increases include: salary and benefits ($76,000), telephone and computer transfers ($130,000), vehicle transfers ($12,000), electric service (10,000), and maintenance expenditures ($14,000). Library materials expenditure increased approximately $16,000 from fiscal year 1995 to 1996. XII Public Works expenditures declined about $319,000 from fiscal year 1995 to 1996. In the prior fiscal year, the Public Works Department incurred approximately $370,000 in street maintenance expenditures. In the current year, the street maintenance expenditures were accounted for iILthe Permanent Street Maintenance Fund. Public Works realized increases in salary and benefits of approximately $58,000 and telephone and computer transfers of a little more than $17,000. The net value of the increases and decreases shown account for an overall decline in public works expenditures of $295,000. Operating transfers out decreased by over $409,000 primarily due to a reduction of $391,000 in the amount transferred from the General Fund to the General Capital Projects Fund. The funding necessary to complete the City Hall Expansion and Move-in Projects was such that the City could reduce related 1996 fiscal year transfers nearly $263,000. The transfer to the Insurance Fund was reduced by almost $25,000 in the current year. Principal payments and interest and fiscal charges increased by $66,000 and $353,000 respectively. The debt service for the 1995 General Obligation Bonds and the 1995 Sales Tax Revenue Bonds is responsible for an increase of almost $630,000 in interest charges. Increases and decreases for the other bond issues account for a net decrease of a little over $169,000. When combined with the 1995 issues, the net effect is an increase of $461,000 in principal payments and interest expenditure. This increase is in accordance with the maturity schedules of existing bond issues. Special Revenue Funds (Combined) Increase/ Percent of Percent (Decrease) Increase/ Expenditures: 1996 of Total 1995 from 1995 (Decrease) Public safety $533 9.1% $524 9 1.7% Culture & recreation 916 15.6% 793 123 15.5% Capital outlay 2,533 43.2% 9,412 (6,879) (73.1)% Subtotal 3,982 67.9% 10,729 (6,747) (62.9)% Other Uses: Operating transfers out 1,884 32.1 % 2,172 (288) (13.3)% Total expenditures and other financing uses $5,866 100.0% $12,901 ($7,035) (54.5)% Note the following additional information regarding fluctuations in expenditures noted above: The Park and Recreation Facilities Development Fund (PRO) accounted for approximately $113,000 of the $123,000 increase in culture and recreation expenditures. Most of the PRO increase is attributable to salary and benefit increases of almost $63,000. The Donations Fund experienced a decrease in culture and recreation expenditures of almost $50,000 due to the relocation of the recreation special event expenditures and related advertising to the General Fund in the current fiscal year. Promotional Fund expenditures increased almost $39,000 because of salary and benefit increases ($28,000) and telephone and computer chårges ($11,000). Capital outlay expenditures decreased primarily due to the completion of the water park in the prior year. Expenditures for this project totaled more than $6.6 million in 1995. The Drainage Utility Fund and the PRO transfer funds to the Debt Service Funds each year to cover debt service for certain bond issues. The amount transferred in fiscal year 1996 increased about $288,000 over 1995 figures. The increase is in accordance with the maturity schedules of the affected bond issues. The following schedule details the fund balances and changes resulting from operations (in thousands of dollars) during the fiscal year: XIII Fund balance at October 1, 1995 General Sales Tax Special Debt Revenue General Revenue Service Debt Service Fund Funds Fund Fund $3,620 $ 2,867 $1,126 $1,203 Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balance at September 30, 1996 742 -.ill 204 ~ $4,362 $3,538 $1.330 $ 1.221 General Fund The General Fund's fund balance increased by $742,166. The amount of the fund balance not encumbered at September 30, 1996 is $4,112,772. An amount of $249,877 is reserved for purchase orders or contracts outstanding at year end. An additional $505,798 is reserved for funds advanced to the Golf Course Fund and the Special Investigation Fund. The City's objective regarding fund balance is to maintain a sufficient fund balance to operate the City for a period of six to eight weeks or 10% to 15% of the following year's budgeted expenditures. This objective was met at September 30, 1996. Special Revenue Funds The Special Revenue Funds' combined fund balances rose by $671,487 to $3,538,851 in fiscal year 1996. The funds included in this section are the Special Investigation Fund (SIF), Drainage Utility Fund (DUF), Donations Fund, Park and Recreation Facilities Development Fund (PRO), the Promotional Fund and the Crime Control District Fund (CCD). The SIF balance decreased by $195,136 primarily due to the investment in machinery and equipment of over $288,000. The creation of the CCD added $707,127 to the combined fund balance. The overall performance of the other Special Revenue Funds resulted in an increase in fund balance of$159,496. Debt Service Funds The General Debt Service Fund showed an increase in fund balance of $203,525. The Sales Tax Revenue Debt Service Fund ended the year with a fund balance of$I,221,158 or an increase of$18,265. PROPRIETARY FINANCIAL OPERA nONS Proprietary tùnds are used to account for the activities that are similar to those often found in the private sector. The following information highlights the results of the City's proprietary operations. Water and Sewer Fund The City owns and operates a complete water and sewer system within the city limits of North Richland Hills and Watauga, a neighboring city. The City has long-term contracts with the City of Fort Worth and Trinity River Authority of Texas for the purchase of treated water and the transportation, treatment and disposal of sewage and other wastes. In addition, the City has several water wells for reserve capacity and peak hour demand and nine storage tanks with a total capacity of approximately 17,000,000 gallons. The following schedule presents selected financial data of the Water and Sewer Fund for the fiscal years ended September 30, 1996 and 1995 and the amount and percentage of change from 1995 to 1996 (in thousands of dollars): XIV Increase/ Percent of (Decrease) Increase/ 1996 1995 from 1995 (Decrease) Operating revenues: Water and sewer service 19,762 17,691 2,071 11. 7% Water and sewer connections 400 316 84 26.6% Sewer transportation 0 8 (8) (100.0)% Service charges 800 485 315 64.9% Inspection fees 45 34 11 32.4% Assessment revenues 9 23 (14) (60.9)% Total operating revenues 21,016 18,557 2,459 13.3% Contractual services 9,322 8,764 558 6.4% Personal services 2,607 2,462 145 5.9% Repairs and maintenance 828 924 (96) (10.4)% Supplies 709 708 1 0.1% Depreciation 1,425 1,249 176 14.1% Franchise fees 491 411 80 19.5% Payments in lieu of taxes 273 256 17 6.6% Administration fees 1,025 1,025 0 0.0% Total operating expenses 16,680 15,799 881 5.6% Operating income 4,336 2,758 1,578 57.2% Non-operating revenues/( expenses) Interest revenue 406 479 (73) (15.2)% Interest expense and fiscal agent (1,070) (1,121) (51) (4.6)% charges Loss on disposal of fixed assets (21) (294) (273) (92.9)% Total non-operating expenses - (685) (936) (251) (26.8)% net Income before transfers 3,651 1,822 1,829 100.4% Operating transfers out (393) (652) 259 (39.7)% Net income 3,258 1,170 2,088 178.5% Retained earnings - beginning of year 21,003 19,833 1,170 5.9% Retained earnings - end of year 24,261 21,003 3,258 15.5% The increase in water and sewer service revenues of $2,071,000 was primarily attributable to an increase in water revenues of almost $1.6 million. The rainfall for the months of May through July totaled 9.10 inches in 1995. Rainfall for the same months of 1996 totaled only 4.98 inches. This decline in rainfall accounts for a significant increase in water usage during the peak growing season. An increase in the customer base and the average monthly consumption also helped to increase water revenues. The water customer base increased by 109 accounts in 1996 to a total of 24,403. The average consumption, for residential and commercial customers combined, rose from 1,390 cubic feet per customer per month in 1995 to 1,641 cubic feet per customer per month in 1996, which represents an increase of 18% in the average consumption. Water consumption for the year increased 75.5 million cubic feet or 564.6 million gallons. xv Sewer revenues increased more than $450,000 from 1995 to 1996. Residential sewer billings are based on the average water consumption for the months of December, January, and February. The residential averages are updated annually and begin billing in March. The residential avera~s increased by more than 3.4 million cubic feet or almost 20%. The increased averages amount to approximately $38,000 additional revenues per month for a value of more than $268,000 for the last seven months of fiscal year 1996. The first five months of 1996 would bill using the averages calculated in 1995. An estimated increase in sewer revenues of $50,000 is due to the prior year average updates. An increase in the customer base of almost 2% and estimated increases in commercial consumption account for most of the ... . remaInIng Increase In sewer revenues. In 1996, City Council approved a fee of $1.61 per customer per month for eighteen months to fund a sewer overflow study mandated by the Environmental Protection Agency. The additional charge increased water and sewer service revenues almost $122,000. Service charges revenue rose by over $315,000 from the prior year. In August 1995, the City began collecting penalty fees for late payments. Revenues of almost $124,000, representing two months of billing, were recorded in the prior year. A full year of penalty fees totaling more than $417,000 was recognized in fiscal year 1996. This figure represents an increase of roughly $293,000 over the prior year. Contractual services expense increased about $558,000 primarily due to the telephone and computer allocation mentioned previously. The Utility Fund allocation for fiscal year 1996 totaled almost $486,000. In the prior year, telephone service and computer programming charges totaling $87,000 were expended directly in the Utility Fund contractual services accounts. The effect of the current year allocation and the decrease in direct charges equals a net expense increase of almost $399,000. Other notable increases include $32,000 for electric service and $75,000 for special services for consulting and the Watauga system. The water and sewer service revenue increases mentioned previously account for an increase in water and sewer franchise fees. Transfers out decreased nearly $259,000. In the prior year, the Utility Fund transferred $200,000 to the capital projects fund for city hall expansion. No such transfer occurred in the current year. Transfers to debt service also showed a decrease of almost $82,000 in the current year. Golf Course Fund Iron Horse Golf Course is a 165-acre daily fee public golf course. The par 70 course, 6,575 yards in length, completed its fifth full year of operations in September of 1995. The course is heavily wooded with winding creeks, several lakes and numerous fairway and green side sand traps. A 5,000 square foot clubhouse, offering a full service restaurant and pro shop facilities, has been developed around a vintage passenger train depot. Three cabooses are strategically placed throughout the course for rest stops and refreshments. The golf course accumulated deficit decreased $232,135 during 1996 to $913,924 primarily due to an increase in operating revenues. In fiscal year 1995, cost of sales totaled $1,269,706 or 58% of operating revenues; whereas, the 1996 cost of sales amounted to 56% of operating revenues at $1,363,998. The number of rounds played increased from 50,615 in 1995 to 53,394 in 1996 causing total revenues to increase. During 1996, Iron Horse had an operating income of $583,388, a 63% increase over the prior year. Management anticipates the accumulated deficit will be further reduced through continued close monitoring of the operating expenses and an increase in the number of rounds played as the course continues to mature. XVI Aquatic Park Construction was completed on the new NRH20 Family Water Park in May 1995. A $7.85 million (exclusive ofland costs) 15-acre project, NRH20 is the first municipal-owned water park in Texas. The park created 250 temporary construction-related jobs, six full-time positions, and 225 seasonal jobs. Billed as "The Formula for Family Fun," NRH20 also complements neighboring recreational attractions including Mountasia Family Fun Center and Southwest Golf Center. NRH20 attendance for its second season exceeded projections with more than 222,986 guests generating admissions revenue of $1,438,709. Total operating revenues equaled $1,944,903 while operating expenses equaled $1,892,727, resulting in operating income of $52, 176. Net income for the year totaled $81,220. OTHER FINANCIAL INFORMA nON Capital Proiects Funds Proceeds from general obligation bonds and certificates of obligation are accounted for in the General Capital Projects Funds and proceeds from the sales tax. revenue bonds are accounted for in the Park and Recreation Facilities Development Fund. Related construction in progress for both funds at year end is capitalized in the General Fixed Assets Account Group. During 1996, projects costing $4,522,403 were completed and projects under construction at September 30, 1996 totaled $16,401,687. These figures include approximately $552,109 of closed projects and $5,022,879 of construction projects in progress funded by the PRD (special revenue fund). The City is currently in the tenth year of a capital improvements package approved by its citizens in September 1985. The plan consists of five propositions outlined as follows (in thousands of dollars): Streets Drainage Fire Stations Police Station Library Totals Amount Authorized $14,475 16,870 1,755 1,900 5,000 $40,000 Amount Issued to Date $14,475 13,970 1,755 1,900 5,000 $37 J 00 Authorized Unissued $2,900 $2,900 On September 27, 1994, a bond election was held, and the citizens of North Richland Hills approved a $23,540,000 bond package consisting of three separate propositions as outlined below (in thousands of dollars ): Amount Amount Issued Authorized Authorized to Date Unissued Streets $20,000 $7,867 $12,133 Drainage 1,865 1,373 492 Public Safety 1,675 1,675 Totals $23,540 $10,915 $12,625 In May 1996, the City sold general obligation bonds in the amount of $6,015,000. Proceeds from the sale of these bonds are being used for street ($4,642,000) and drainage ($1,373,000) improvements. At the same time, the City also sold $1,150,000 in certificates of obligation. The proceeds from the certificates will be used for drainage improvements, XVII Debt Administration The City's long-term debt primarily consists of general obligation bonds, certific1!J~s of obligations, and notes payable. The general obligation bonds and the certificates of obligation are directly supported by revenues generated from. property taxes and amount to $42,468,621 and $2,485,000 respectively. Because they are not secured by a pledge of ad valorem taxes, the sales tax revenue bonds outstanding at year end in the amount of $12,51 0,000 are not included in calculation of net bonded debt. Following is an analysis of the general obligation debt outstanding at September 30, 1996: 1996 1995 Net bonded debt $ 44,045,519 $39,722.1 71 Ratio of net bonded debt to assessed value 2.66% 2.63% Net bonded debt per capita $ 837.62 $784.25 Revenue bonds, which are secured by the net revenues of the water and sewer system, totaled $13,346,938 at September 30, 1996. The revenue bond coverage (i.e., net revenues available for debt service divided by debt service requirements) for 1996 was 2.97 compared with 2.15 for fiscal year 1995. The minimum coverage required as outlined in the bond covenants is 1.20. The City has maintained bond ratings of A from Moody's Investors Service and A+ from Standard and Poor's Corporation on the City's general obligation bonds, utility revenue bonds and certificates of obligation. The sales tax revenue bonds maintained a rating of A from Moody's Investors Service. Last year, Standard and Poor's Corporation upgraded sales tax revenue bonds from a rating of A- to a rating of A. Cash Management The City's current bank depository contract was renewed for five years beginning on May 1, 1994. Cash temporarily idle during the year was invested in two public funds investment pools and short term Treasury and Agency securities. The City has a formal investment policy approved by City Council. The policy was revised in 1995 to comply with changes in the Public Funds Investment Act. The policy places the goals of security of investments, preservation of capital, liquidity, and diversification ahead of maximizing portfolio yields. The policy is written to provide conservative investment guidelines and is more restrictive than State law in certain areas. Deposits and investments at year end consisted of interest-bearing cash accounts, investments in two public funds investment pools and investments in Treasury and Agency securities. At year-end, the City's deferred compensation funds were invested in a mutual fund. The average yield on investments for fiscal year 1996 was 5.46% compared with 5.57% for the prior year. The City earned interest income of$I,874,281 on all deposits and investments for fiscal year 1996 ($1,933,438 in fiscal year 1995). The decrease in revenue is due to a decline in short term interest rates for the majority of 1996 that was partially offset by increased investment in longer term securities in a laddered portfolio. The size of the investment portfolio increased from $32.4 million at the end of fiscal year 1995 to $34.7 million by fiscal year end 1996. XVIII Risk Management The City is self-insured for substantially all claims except fire coverage on building and contents, general liability on the Aquatic Park and life insurance coverage. The Self-Insurance FUnd is responsible for workers' compensation, medical, automobile liability and general liability insurance. The City maintains a stop loss third party insurance policy with respect to medical claims. This policy covers city medical claims in excess of $150,000 per individual per year, and/or $1,627,000 per year in the aggregate. Self- insurance fund claims are funded by charges to other funds. Total revenues collected from other funds and for dependent health coverage for the year increased by $221,585 from the prior year and interest revenue increased $7,734 from 1995 figures. Premiums paid by user funds were increased in the current year in response to rising health care costs. Health insurance claims increased by more than $250,000; workers' compensation claims decreased by more than $12,000; and other claims decreased by almost $213,000. Most of the increase in health insurance claims can be traced to four claims in excess of $50,000 each for the year. Total operating expenses increased by almost $80,000. The Insurance Fund experienced a net income of $221,980 for 1996, offsetting the accumulated deficit for a net Retained Earnings of $152,294, all of which is reserved for future claims. Assets in the amount of the reserve have also been restricted for payment of future claims. Total fund equity remained positive with a balance of $1,255,294 at September 30, 1996 as compared with $1,033,314 at September 30, 1995. Emplovee Retirement Benefits The City participates in the Texas Municipal Retirement System (TMRS), an agency authorized by the State of Texas. Employees of the City contributed a fixed percentage of their gross pay (currently 7%). F or fiscal 1996, the City contributed to employees' retirement at a rate of two to one, which required a contribution by the City of 11.30% of covered payroll for the months in the 1995 calendar year and 12.04% of covered payroll for the months in the 1996 calendar year. TMRS participants are immediately vested in those funds they contribute plus allocated interest. Participants are vested in employer contributions after 10 years of credited participation. If participants withdraw from TMRS prior to ten years of credited participation, they may withdraw from TMRS those funds they contributed plus interest earnings. The City's total contribution for 1996 was $1,677,112. The City also offers its employees a deferred compensation plan that falls under Internal Revenue Code Section 457. The plan allows employees to defer individual Federal income taxes on amounts contributed to the plan until funds are withdrawn. All amounts deferred under the plan and related income are legally the property of the City, subject only to claims of the City's general creditors. Employee contributions to the plan are not matched by the City. ECONOMIC CONDITION AND OUTLOOK Over the past 15 years, North Richland Hills has experienced a 60% increase in population, helping it become the third, largest City in Tarrant County. The largest City in a subregion of 14 communities, North Richland Hills now has an estimated population of 52,584 and is considered "the Capital City" of Northeast Tarrant County. The availability of attractive housing in well-planned subdivisions, a school district that recently had its Board Recognized as the best in the State (Birdville), and its Superintendent named 1996 Superintendent of the Year, and quality of life amenities such as the City's new NRH20 Family Water Park also help attract new residents. North Richland Hills' proximity to numerous major business centers has kept its unemployment rate low, as well as contributing to the City's growth in population. Based on projections by the North Central Texas Council of Governments, North Richland Hills is expected to have more than 71,000 citizens by 2010. XIX The City's location between Dallas/Fort Worth International and Alliance Airports allows local businesses to readily compete in the global marketplace and allows them access to approximately four million people. NRH maintains a network of roads leading to major Interstate~and U.S. Highways. Interstate 820 and State Highways 183/121 (Airport Freeway) converge in the City. State Highways 26, 1938 and Rufe Snow provide north-south corridors. Recent indicators help illustrate the City's healthy economic environment: North Richland Hills' 1995/96 sales tax revenue increased by over 2.5% over the previous year. The City has enjoyed annual increases in sales tax revenue since the early 1980's. The City recorded permits for construction of almost 400,000 square feet of new retail, office, service, medical, entertainment, warehouse, and institutional space in 1996. This construction was valued at approximately $16.9 million. North Richland Hills also witnessed the absorption, expansion and/or renovation of more than 615,000 square feet of existing commercial/institutional space with an estimated value of $10.6 million. The completion of the first phase of the IH 820 interchange has improved traffic flow through the City and continues to spur additional interest in development along the expanded interstate. A major hotel chain has announced plans to build a new 44 unit facility at Rufe Snow and IH 820, while other developers are also seeking sites for hotel development within the City. Other factors contributing to the City's prosperity include continued growth of existing manufacturers and major employers such as Tecnol Medical Products (1,110 employees), VICI Insurance Center (660), Columbia North Hills Hospital (615), H & M Food Systems (245), Bates Container (200), and Matrix Telecom, a long-distance telephone service provider (110). North Richland Hill's status as a "triple Freeport" City (i.e., one with the Freeport exemption available through Tarrant County, the City, and the Birdville Independent School District on qualified in-transit inventories) will benefit manufacturers such as Tecnol and encourage their expansion. In addition, such an incentive enhances North Richland Hills' chances of landing new manufacturing and distribution facilities. With approximately 30% of the City remaining undeveloped, North Richland Hills offers numerous opportunities for commercial, industrial, and residential growth. MAJOR ACCOMPLISHMENTS The North Richland Hills Animal Services Division was awarded the 1996 Outstanding Agency Award by the Texas Animal Control Association. The Environmental Services Department received two grants from the Texas Natural Resource Conservation Commission for yard waste recycling and household hazardous waste collection. These grants will assist in the aggressive recycling and environmental awareness programs sponsored by the Environmental Service department in coordination with other area cities. NRH20, the City's Family Water Park, was selected as one of ten recipients of Athletic Business Magazine's 1996 Architectural Showcase Facilities of Merit award winners. NRH20 was selected from a field of 70 entries ranging from university and hospital fitness centers to professional athletic complexes, including The Ballpark in Arlington. xx Expansion and renovation of the City Hall was completed in 1996. The expansion added 26,000 square feet of office space, including 6,000 square feet of shell space for future growth. The new facilities include new council chambers, a two-story atrium and information desk, and-Dew office space for Administration, Human Resources, and Utility Billing. Existing office space was remodeled to meet the needs of other departments and a data center was constructed for the Information Services Department. As part of the 1994 Bond Program, ten new emergency sirens were purchased to replace obsolete emergency management equipment. The installation of the new early warning siren system provides 98% coverage of the City in case of an emergency alert. The North Richland Hills Crime Control District was approved by voters and established in 1996. This District receives funding from a ~ ¢ sales tax increase. The District will provide funding for salaries and related benefits for 13 new officers and 13 support personnel. District funds will also provide funding for pay increases for the Police Department under a STEP plan that allows North Richland Hills' salary levels to remain competitive with other area cities. The Crime Control District will also fund all future capital purchases and community service expenditures by the Police Department. The Information Services Department began the first year of a three-year plan to upgrade hardware and software which includes the replacement of obsolete computers and programs, and connecting all city departments on a wide area network. In addition, the Information Services Department has created a City home page on the world wide web to promote the City's recreational and cultural facilities, provide information about local businesses, and answer frequently asked questions regarding City services. 1997 will be the opening year for the Richland Tennis Center. This Parks and Recreation Development Fund project was constructed during 1996 with the aid of the Birdville Independent School District and a Texas Parks and Wildlife Grant. The facility provides 16 lighted tennis courts, a pro shop and playground for the joint use of citizens and students of the adjacent Richland High School. MAJOR CAPITAL IMPROVEMENT INITIATIVES In September 1994, the citizens of North Richland Hills voted to approve $23.5 million in public safety and capital improvement bonds. Street improvements are an integral part of these bonds. Major renovations and improvements are planned for many of the City's main arteries including Rufe Snow and Holiday Lane. Flood control and storm sewer improvements along Big Fossil Creek and Calloway Branch are also planned. The bonds will also enable the City to upgrade public safety equipment and facilities and install new early warning siren systems. By the end of fiscal year 1996, The City has issued more than $10 million in bonds for projects approved in the 1994 bond election: $7.867 million in street bonds, $1.373 million in drainage bonds and $1.5 million for public safety projects. The major capital improvements planned to begin during fiscal year 1997 are as follows: Calloway Branch Channel Improvement, Phases A and B -- These projects will consist of the construction of a reinforced concrete trapezoidal channel from the existing channel (just downstream of Windhaven Court) to Chapman Drive. The channel, which will help increase the water flow southward, is estimated to be approximately 20 to 25 feet wide at the bottom for Phase A and 30 to 35 feet wide at the bottom for Phase B. During the past several years, specific property owners adjacent to Calloway Branch have experienced flooding. It is believed that completion of this project will reduce the probability of flooding for these property owners. In addition, some property adjacent to the channel could be removed from the 100-year flood plain after approval by the Federal Emergency Management Administration. XXI Public Safety Buildings -- Two new buildings will be constructed at the City's Municipal Complex. One building will be adjacent to the existing auto impound yard, and provide needed space for property and evidence storage. The second building will be a truck maintenance facility for theJire Department with office and equipment storage areas. Facilities maintenance offices and a warehouse will also be included in the project. Rufe Snow Drive -- Design and construction will begin in 1997 on several sections of this major thoroughfare. The project is being coordinated with the Texas Department of Transportation expansion of IH 820. The City is scheduled to receive approximately $8 million in grant funding over the next three years for the design of Rufe Snow Drive, while TDOT will contract for the construction. Rumfield Road -- This street project is being constructed with assistance from Tarrant County. Once completed, Rumfield will connect with Starnes Road, providing an additional thoroughfare connecting the east and west city limits of North Richland Hills and reducing congestion on the City's major north- south thoroughfares. Utility Construction - The City has budgeted funds and staff to repair and replace $500,000 of damaged or obsolete water and sewer mains. This utility replacement program has been in place since 1993, and allows the City to maintain the water and sewer system without issuing debt or contracting routine maintenance to outside vendors. Softball Fields -- This project provides for four lighted softball fields in a new park adjacent to NRH20, the City's family aquatic park. This project will also connect to citywide hike and bike trails, and will include a concession stand, pavilion, playground and picnic facilities. Hike and Bike Trails -- Over the past two years, the City has been awarded more than $1.5 million in grants from the Department of Transportation under the Intermodal Surface Transportation Efficiency Act (ISTEA) to build a series of hiking, bicycling, and equestrian trails that will link most of the major City recreational facilities to City neighborhoods and provide access to local schools and retail shopping areas. Design began in 1996 on the first trails, with construction expected to begin in 1997 and continue over the next three years as additional trails are added to the city system and connected to trail projects in neighboring cities. OTHER INFORMATION Independent Audit The City Charter requires an annual audit by independent certified public accountants. The accounting firm of KPMG Peat Marwick, LLP was selected by the City Council. The independent auditors' report on the general purpose financial statements and supplemental statements and schedules are included in the financial section of this report. A wards The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its Comprehensive Annual Financial Report for the fiscal year ended September 30, 1995. The Certificate of Achievement is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports. In order to be awarded the Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized comprehensive annual financial report whose contents conform to program standards. Such comprehensive annual financial reports must satisfy both generally accepted accounting principals and applicable legal requirements. XXII The Certificate of Achievement is valid for a period of one year only. The City has received a Certificate of Achievement for the last thirteen consecutive years. We believe the current Comprehensive Annual Financial Report continues to conform to the Certificate of Achievement Program requirements and it will be submitted to the GFOA for review. The City also received an award in 1996 for the 1995-1996 operating budget. The Distinguished Budget Presentation award was granted to the City for the sixth year by the GFOA. Acknowledgments Timely preparation of this Comprehensive Annual Financial Report was made possible by the dedicated service of the Finance Department staff and our independent auditors. I would like to express sincere appreciation to those who contributed to the process. In closing, the continued leadership and support of the Mayor, City Council and City Manager in planning and conducting the financial operation of the City is sincerely appreciated. Respectfully submitted, ¿,(aÑVJ'q ~~ Larry Koonce Director of Finance XXIII CITY OF NORm RICHLAND illLLS List of Principal Officials September 30, 1996 MAYOR MA YOR PRO TEM, COUNCIL MEMBER, PLACE 2 COUNCIL MEMBER, PLACE 1 COUNCIL MEMBER, PLACE 3 COUNCIL MEMBER, PLACE 4 COUNCIL MEMBER, PLACE 5 COUNCIL MEMBER, PLACE 6 COUNCIL MEMBER, PLACE 7 TOMMY BROWN MACK GARVIN LYLE E. WELCH MARK S. WOOD JOANN JOHNSON DON PHIFER BYRON SIBBET LINDA SPURLOCK SANSOUCIE City Manager Assistant City Manager Assistant City Manager City Secretary City Attorney Personnel Administrator Director of Finance Accounting Manager Budget Coordinator Director of Economic Development Director of Information Services Municipal Court Director Director of Planning and Inspection Services Director of Environmental Services Director of Public Works Library Director Director of Parks and Recreation Police Chief Fire Chief C.A. Sanford Randy Shiflet Larry J. Cunningham Patricia Hutson Rex McEntire Ron McKinney Larry Koonce Jackie Theriot Debbie Durko Marty Wieder Terry Kinzie Jim Wilkins Barry LeBaron Pam Burney Greg Dickens Steve Brown Jim Browne Jerry McGlasson Stan Gertz XXIV (This page left blank intentionally) o I Z ~~ @I~ ZUI ~ C;¿ en ~ ~ (f) z W N - f- - Ü COO ZZ «0 ooCñ coo 0::- «:E 0:E 000 . (.) -I « <0 z 0) 0 0) ~ - ..... I- ~... « 0::: N « ffi - I Z Ü CQ « ~ C> ü 0:: 0 0 0::: >w ~C) -c( oz · c( :Iii >- c::: ~~ _w uc::: · u w en ~ õo::: ~w zC) c(c( ~z UJc( ü):Iii tn <30::: ~w zC) c(c( ~z UJc( ü):Iii UJ c( fë·......) :1-00: :(.) W: :« ü: :0::5~ :1-0::: :z w: : 0 00 : ," ' ~ \oJ ; ............;. w 0:: ü: w ü Z « Z ü: ¡...........) : w: :lL. 00: : ...J 0:: : ·0 ::> : j~ s! xxv [ , ............,,; ...J ë3 Z ::> o (.) ~ ë3 >- 00 c W I- Z Õ Q. Q. « r~..'....·· :1-00: '00 ¡~ ~ ¡ ¡g ~i :...J w: : 0 00 : ¡ 00 ¡ .............: Certificate of Achievement for Excellence in Financial Reporting Presented to City of North Richland Hills Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 1995 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 financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. t2J¿ If-' Jfh/~ Executive Director XXVI FINANCIAL SECTION KfIIfMJ~ Peat Marwick LLP 2500 City Center Tower II 301 Commerce Street Fort Worth, TX 76102 INDEPENDENT AUDITORS' REPORT The Honorable Members of City Council City of North Richland Hills, Texas: We have audited the accompanying general purpose financial statements of the City of North Richland Hills, Texas, as of and for the year ended September 30, 1996, as listed in the accompanying table of contents. These general purpose financial statements are the responsibility of the City of North Richland Hills, Texas' management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and 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 general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of North Richland Hills, Texas, as of September 30,1996, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated December 20, 1996 on our consideration of City of North Richland Hills, Texas' internal control structure and a report dated December 20, 1996 on its compliance with laws and regulations. Our audit was made for the purpose of forming an opinion on the 1996 general purpose financial statements taken as a whole. The combining and individual fund and account group financial statements and schedules listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of North Richland Hills, Texas. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. The supplemental information as listed under the statistical section in the table of contents has been summarized from the City's records and was not subjected to the auditing procedures that were applied to the general purpose financial statements. Accordingly, we express no opinion on such information. December 20, 1996 K~~~ ~~ ~LLQ Member Firm of KPMG International (This page left blank intentionally) 2 CITY OF NORTH RICHLAND HILLS, TEXAS Combined Balance Sheet - All Fund Types and Account Groups September 30, 1996 with comparative totals for September 30, 1995 Governmental Fund Types Special Debt Capital General Revenue Service Projects Assets and Other Debits Fund Funds Funds Funds Deposits and investments, at cost (note 2) $ 3,266,447 2,251,307 2,582,194 13,973,194 Investments, at market (notes 2 and 13) Receivables (net, where applicable, of allowances for estimated uncollectible amounts of $363,763): Accounts 135,430 30,797 Property taxes (note 3) 208,509 Other taxes 1,362,959 1,201,230 Accrued interest 5,765 19,301 195,442 Special assessments (note 4) 874,192 Intergovernmental 527,327 Other 304,775 Prepaid expenses Due from other funds (note 15) 67,367 Inventories, at cost Restricted assets: Deposits and investments, at cost (note 2) 179,888 Property, plant and equipment (net, where applicable, of accumulated depreciation) (note 5) Other assets (net, where applicable, of accumulated amortization) Advances to other funds (note 15) 505,798 Amount available in debt service fund Amount to be provided fot retirement of general long-term debt Total assets and other debits $ 5,715,855 4,300,947 2,601 ,495 . 15,073,625 3 Exhibit 1 Enterprise Funds Proprietary Fund Types Internal Service Funds Fiduciary Fund Type Agency Fund Account Groups General General Fixed Long-term Assets Debt Totals (Memorandum Only) 1996 1995 4,687,239 1,888,012 2,985,921 28,648,393 2,985,921 24,779,577 2,552,444 3,395,764 14,193 3,576,184 2,989,647 208,509 251,724 2,564,189 2,096,451 53,455 25,527 299,490 188,184 874,192 831,814 527,327 460,076 304,775 191,861 17,833 69,600 87,433 57,119 17,333 84,700 57,908 298,509 55,228 353,737 284,167 5,665,060 447,986 6,292,934 8,142,156 67,843,311 2,451,534 95,849,783 166,144,628 150,966,999 213,526 213,526 228,961 465,119 970,917 855,927 2,550,674 2,550,674 2,328,884 56,040,335 56,040,335 51,956,101 82,657,149 4,952,080 2,985,921 95,849,783 58,591,009 272,727,864 249,120,000 (Continued) 4 ------_._----~-~"- CITY OF NORTH RICHLAND HILLS, TEXAS Combined Balance Sheet - All Fund Types and Account Groups, Continued Governmental Fund Types Special Debt Capital General Revenue Service Projects Liabilities Fund Funds Funds Funds Bank overdraft $ 92,860 437,329 Accounts payable 79,748 380,407 134,910 Accrued liabilities (notes 1(1), 7 and 11) 686,513 41,877 50,821 Retainage payable 415,305 Deposits and other liabilities 167,374 46,952 385,484 Due to other funds (note 15) 40,000 Payable from restricted assets: Accrued interest payable Current portion of revenue bonds, golf course obligations and contractual obligation payable (note 7) Accounts payable Retainage payable Customers' deposits Developers' deposits Golf course obligations (note 7) Discount on golf course obligations General obligation bonds payable (note 7) Sales tax revenue bonds (note 7) Certificates of obligation (note 7) Note payable (note 7) Contractual obligation payable (note 7) Revenue bonds payable (note 7) Discount on revenue bonds payable Deferred revenue (notes 3 and 4) 419,571 917,625 Deferred compensation payable (note 13) Advances from other funds (note 15) 160,000 - - Total liabilities 1.353,206 762,096 50,821 2,290,653 5 Exhibit 1, Continued Fiduciary Proprietary Fund Types Fund Type Account Groups Internal General General Totals Enterprise Service Agency Fixed Long-term (Memorandum Only) Funds Funds Fund Assets Debt 1996 ]995 364,342 222,050 1,116,581 1,114,349 1,643,350 99,567 2,337,982 1,977,156 366,446 693,228 705,974 2,544,859 2,544,400 415,305 388,082 32,584 632,394 128,394 44,700 84,700 57,908 77,222 77 ,222 85,596 352,083 352,083 334,167 80,671 101,014 101,014 2,672 1,369,872 1,369,872 1,321,995 7,656 7,656 9,056 4,490,000 4,490,000 4,685,000 (69,176) (69,176) (73,788) 42,468,621 42,468,621 38,772,416 12,510,000 12,510,000 12,880,000 2,485,000 2,485,000 1,600,000 421,414 421,414 475,746 75,000 75,000 110,000 ]3,224,855 13,224,855 14,257,348 (179,741) (179,741) (194,134 ) 1,337,196 1,012,884 2,985,921 2,985,921 2,552,444 810,917 970,917 855,927 22,71 1,124 1,014.845 2,985,921 58,591,009 89,759,675 84,978,289 (Continued) 6 CITY OF NORTH RICHLAND HILLS, TEXAS Combined Balance Sheet - All Fund Types and Account Groups, Continued Governmental Fund Types Special Debt Capital General Revenue Service Projects Equitv and Other Credits Fund Funds Funds Funds Contributed capital (note 10) $ Investment in general fixed assets Retained earnings: Reserved, principally for revenue bond principal and interest Reserved for rate stabilization Reserved for future construction Reserved for insurance Reserved for future system improvements Unreserved Fund balances: Reserved for encumbrances 249,877 1,076,734 3,685,807 Reserved for debt service 2,550,674 Reserved for advances to other funds 505,798 Unreserved: Designated for capital improvements 1,390,049 9,097,165 Designated for transition 179,888 Unreserved - undesignated 3,606,974 892,180 Total retained earnings/ fund balances 4.362,649 3538,851 2550,674 12,782,972 Total equity and other credits 4,362,649 3,538,851 2,550,674 12,782,972 Commitments and contingent liabilities (notes 5, 6, 7, 8, 9, and 11) Total liabilities, equity and other credits $ 5,715,855 4.300,947 2,601.495 15,073,625 See accompanying notes to general purpose financial statements. 7 Exhibit ]. Continued Fiduciary Propriety Fund Types Fund Type Account Groups Internal General General Totals Enterprise Service Agency Fixed Long-term (Memorandum Only) Funds Funds Fund Assets Debt ]996 ]995 35,882,628 1,391,462 37,274,090 35,122,941 95,849,783 95,849,783 84,280,723 2,613,591 2,613,59] 2,464,853 300,000 300,000 400,732 400,732 502,814 120,000 151,813 271,813 75,000 296,173 296,173 20,629,074 2,097,787 22,726,861 19,02],248 5,012,418 7,835,892 2,550,674 2,328,884 505,798 375,248 10,487,214 8,484,541 179,888 4.499.154 3.749.567 24.063397 2.545.773 49.8443] 6 44.838.047 59,946,025 3,937,235 95,849,783 182,968,189 ]64,241,711 82.657.149 4.952.080 2.985.921 95.849.783 58.591.009 272.727.864 249.220.000 8 CITY OF NORTH RICHLAND HILLS, TEXAS Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 General Fund Revenues: Taxes (notes 1(0) and 3) Licenses and permits Charges for services (note 1(0)) Fines Contributions Special assessments (note 4) Interest income Intergovernmental Drainage fees Proceeds from forfeiture of contraband Miscellaneous Total revenues Expenditures: Current: General government Public safety Culture and recreation Public works Capital outlay (note 1(0)) Debt service: Retirement of general long-term debt (note 7) Interest and fiscal agent charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Proceeds from bonds (note 7) Gain on sale of fixed assets Operating transfers in Operating transfers out Total other financing sources (uses) - net Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances at beginning of year Fund balances at end of year $ 14,815,492 855,780 2,332,191 884,970 232,641 305.998 19.427.072 4,432,868 10,108,971 2,310,529 1,609,482 18.461.850 965,222 332,314 (555.370) (223.056) 742,166 3.620.483 $ 4.362.649 See accompanying notes to general purpose financial statements. 9 Special Revenue Funds 4,340,034 115,934 227,191 1,143,956 647,195 57,796 5.192 6.537.298 532,807 916,382 2,533,112 3.982.301 2,554,997 (1.883.510) (1.883.510) 671,487 2.867.364 3.538.851 --.--..--- ------..-.-.--. -. ... ..__....._~-,,~-~._- Exhibit 2 Debt Capital Totals Service Projects (Memorandum Only) Funds Funds 1996 1995 4,600,000 23,755,526 22,138,044 855,780 724,870 2,332,191 2,077,013 884,970 747,463 115,934 146,557 183,408 183,408 655,142 92,235 741,562 1,293,629 1,388,946 175,359 1 ,3 19,3 15 838,360 647,195 656,993 57,796 121,007 14 311.204 217,427 4,692,235 1 ,1 00,343 31.756,948 29,711.822 4,432,868 4,413,618 10,641,778 9,683,689 3,226,911 2,780,291 1,609,482 1,928,183 9,687,235 12,220,347 13,647,313 3,394,609 3,394,609 3,329,485 3,129,143 3,129,143 2,776,259 6,523,752 9,687,235 38,655,138 38,558,838 (1,831,517) (8,586,892) (6,898,190) (8,847,016) 7,165,000 7,165,000 8,000,000 29,397 2,053,307 532,688 2,918,309 3,757,187 (285,225) (2,724,105) (3,137,528) 2,053,307 7,412,463 7,359,204 8,549,056 22 1 ,790 (1,174,429) 461,014 (297,960) 2,328,884 13,957,401 22,774,132 23,072,092 2,550,674 12,782,972 23,135,146 22,774,132 10 CITY OF NORTH RlCHLAND HILLS, TEXAS Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Special Revenue and Debt Service Fund Types Year ended September 30, 1996 General Fund Variance - Favorable Budget Actual (Unfavorable) Revenues: Taxes $ 14,779,095 14,815,492 36,397 Licenses and permits 829,500 855,780 26,280 Charges for services 2,286,917 2,332,191 45,274 Drainage fees Fines 732,300 884,970 152,670 Contributions Interest income 186,000 232,641 46,641 Intergovernmental Miscellaneous 321.944 305.998 (15.946) Total revenues 19.135.756 19.427.072 291.316 Expenditures: Current: General government 4,659,491 4,432,868 226,623 Public safety 10,253,581 10,108,971 144,610 Culture and recreation 2,341,655 2,310,529 31,126 Public works 1,793,566 1,609,482 184,084 Debt service: Retirement of general long-term debt Interest and fiscal agent charges Total expenditures 19.048.293 18.461.850 586.443 Excess (deficiency) of revenues over expenditures 87,463 965,222 877,759 Other financing sources (uses): Operating transfers in 308,161 332,314 24,153 Operating transfers out (365.370) (555.370) (190.000) Total other financing sources (uses) - net (57.209) (223.056) (165.847) Excess of revenues and other sources over expenditures and other uses $ 30.254 742,166 711.912 Fund balances at beginning of year 3.620.483 Fund balances at end of year $ 4.362.649 See accompanying notes to general purpose financial statements. 11 Exhibit 3 Special Revenue Funds Debt Service Funds Variance - Variance - Actual Favorable Favorable Budget (note l(d)) (Unfavorable ) Budget Actual (Unfavorable ) 1,060,279 970,924 (89,355) 4,600,000 4,600,000 655,000 647,195 (7,805) 93,300 115,934 22,634 14,108 14,844 736 70,000 92,235 22,235 3,242 3.242 - - 1 ,822,687 1.752.139 (70,548) 4,670,000 4,692.235 22,235 80,443 6,079 74,364 351,925 326,612 25,313 3,399,332 3,394,609 4,723 - 3.159.318 3.129.143 30,175 - 432.368 332,691 99,677 6,558,650 6,523,752 34,898 1,390,319 1,419,448 29,129 (1,888,650) (1,83 1,517) 57,133 2,022,501 2,053,307 30,806 (626,724) ( 644,885) (18,161) - - (626,724) (644,885) (18.1 61 ) 2,022.501 2,053.307 30,806 763,595 774,563 10,968 133,851 221,790 87,939 393,549 2.328,884 1.168.1 12 2.550,674 12 Exhibit 4 CITY OF NORTH RICHLAND HILLS, TEXAS Combined Statement of Revenues, Expenses and Changes in . Retained Earnings - All Proprietary Fund Types Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Totals (Memorandum Onlv) Internal Enterprise Service Funds Funds 1996 1995 Operating revenues: Water and sewer service $ 19,761,916 19,761,916 17,690,846 Water and sewer connections 399,683 399,683 316,370 Sewer transportation 8,026 Service charges 800,087 800,087 485,120 Inspection fees 45,306 45,306 33,675 Golf course fees and charges 2,435,289 2,435,289 2,177,067 Assessment revenue 9,471 9,471 22,881 Insurance premiums (notes 1(0) and 11) 2,812,483 2,812,483 2,590,898 Maintenance services (note 1 (0)) 2,135,696 2,135,696 2,144,280 Telephone services 209,028 209,028 Computer services 1,234,014 1 ,234,0 14 Aquatic park admissions 1,438,709 1,438,709 1,259,484 Recreation equipment rental 134,823 134,823 151,358 Food, beverage and gifts 313,829 313,829 320,190 Sponsorships 45,000 45,000 20,750 Other income 12,542 16,027 28,569 16,049 Total operating revenues 25,396,655 6,407,248 3 1,803,903 27,236,994 Operating expenses: Contractual services (note 9) 9,842,522 803,713 10,646,235 9,453,569 Personal services 3,390,779 1,235,946 4,626,725 3,842,066 Cost of golf course sales and services 1,363,998 1,363,998 1,269,706 Repairs and maintenance 857,163 273,061 1,130,224 1,096,579 Supplies 992,137 358,943 1,351,080 1,221,255 Depreciation 1,966,311 442,186 2,408,497 1,950,046 Franchise fees (note 1(0)) 491,432 491,432 411,206 Payments in lieu of taxes (note 1(0)) 273,122 273,122 255,819 Administration fees (note 1(0) and 11) 1,247,846 1,247,846 1,296,860 Claims (note 11) 2,674,339 2,674,339 2,646,304 Total operating expenses 20,425,310 5,788,188 26,213,498 23,443,410 Operating income 4,971,345 619,060 5,590,405 3,793,584 (Continued) 13 CITY OF NORTH RICHLAND HILLS, TEXAS Exhibit 4. Continued Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Nonoperating revenues (expenses): Interest income (note 15) Interest expense and fiscal agent charges (note 15) Gain (loss) on disposal of fixed assets Total nonoperating revenues(expenses)- net Income before operating transfers Operating transfers in Operating transfers out Total operating transfers Net income Retained earnings at beginning of year Retained earnings at end of year Enterprise Funds 463,384 (1,447,558) (23.215) (1.007.389) 3,963,956 (393.204) (393.204) 3,570,752 20.492.645 $ 24.063.397 Internal Service Funds 117,268 39.175 156.443 775,503 199,000 199.000 974,503 1.571.270 2.545.773 See accompanying notes to general purpose financial statements. 14 Totals (Memorandum Only) 1996 1995 580,652 652,210 (1,447,558) (1,495,696) 15.960 (291.932) (850.946) 0.135.418) 4,739,459 2,658,166 199,000 282,590 (393.204) (802.249) 094.204) (519.659) 4,545,255 2,138,507 22.063.915 26.609.1 70 19.925.408 22.063.915 Exhibit 5 CITY OF NORTH RICHLAND IDLLS, TEXAS Combined Statement of Cash Flows - All Proprietary Fund Types Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Internal Totals Enterprise Service (Memorandum Only) Funds Funds 1996 1995 Operating income $ 4,971,345 619,060 5,590,405 3,793,584 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 1,966,311 442,186 2,408,497 1,950,046 Amortization 16,011 16,011 16,011 Loss on disposal of fixed assets (23,215) (23,215) (293,748) Change in assets and liabilities: Increase in escrow deposit (37,800) (37,800) (Increase) decrease in accounts receivable 330,760 2,923 333,683 (497,901) (Increase) decrease in inventories (61,552) (8,018) (69,570) 54,606 Decrease in prepaid expenses 7,486 7,486 176,681 Decrease in other assets 4,036 4,036 36,064 Increase (decrease) in accounts and retainage payable 198,231 26,138 224,369 (2,820) Increase (decrease) in accrued liabilities (58,417) 39,034 (19,383) 280,967 Increase (decrease) in other current liabilities 30,060 30,060 (23,881) Increase in customers' deposits 47.877 47.877 63.963 Total adjustments 2.457.588 464.463 2.922.051 1.759.988 Net cash provided by operating activities 7.428.933 1.083.523 8.512.456 5.553.572 Cash flows from noncapital financing activities: Increase (decrease) in bank overdraft (346,271) 163,197 (183,074) '617,316 Operating transfers (to) from other funds (393,204) 199,000 (194,205) (519,659) Principal paid on amounts due to and advances from other funds (39,474) (39,474) (31,323) (Continued) 15 Exhibit 5. Continued CITY OF NORTH RICHLAND HILLS, TEXAS Combined Statement of Cash Flows - All Proprietary Fund Types, Continued Internal Totals Enterprise Service (Memorandum Onlv) Funds Funds 1996 1995 Receipts from collections of amounts due from other funds and advances to other funds 14.152 14.152 7.930 Net cash provided by (used for) noncapital financing activities (764.797) 362.197 (402.601) 74.264 Cash flows from capital and related financing activities: Acquisition and construction of capital assets (4,244,940) (1,314,278) (5,559,218) (4,352,325) Capital grant received 943,236 943,236 1,176,131 Payments made refunding of developers' deposits (1,400) (1,400) 1,019 Principal paid on revenue obligations and note payable (1,590,000) (1,590,000) (1,320,000) Interest paid on revenue and golf course obligations and note payable (1,096,116) (1,096,115) (1,175,902) Proceeds from sale of capital assets 122.314 53.376 175.690 12.815 Net cash used for capital and related financing activities (5.866.906) (1.260.902) (7.127.807) (5.658.262) Cash flows from investing activities - interest on investments 418.244 95.395 513.639 640.241 Net increase in cash and cash equivalents 1,215,474 280,213 1,495,687 609,815 Cash and cash equivalents at beginning of year 9.136.825 2.055.785 1 Ll92.61O 10.582.795 Cash and cash equivalents at end of year $ 10.352.299 2.335.998 12.688.297 1 U92.61O (Continued) 16 Exhibit 5. Continued CITY OF NORTH RICHLAND HILLS, TEXAS Combined Statement of Cash Flows - All Proprietary Fund Types, Continued Noncash capital and related financing activities: During 1996, bond discount amortization on revenue bonds totalled $359,816 ($345,423 imputed interest on zero coupon bonds and $14,393 amortization of discount on bonds). During 1996, developers contributed utility plant assets in the amount of $594,363. During 1996, the City was awarded capital grants in the amount of $1,556,786 of which $943,236 was received during the year and $613,550 is included in intergovernmental accounts receivable. See accompanying notes to general purpose financial statements. 17 Note (1) Note (2) Note (3) Note (4) Note (5) Note (6) Note (7) Note (8) Note (9) Note (10) Note (11) Note (12) Note (13) Note (14) Note (15) Note (16) CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements September 30, 1996 Summary of Significant Accounting Policies Deposits and Investments Property Tax Special Assessments Fixed Assets Operating Leases Long-tenn Debt Employees' Retirement System Water and Sewer Contracts Contributed Capital Commitments and Contingencies Subsequent Events Deferred Compensation Plan Segment Infonnation - Enterprise Funds Interfund Balances Excess of Expenditures Over Appropriations 18 (This page left blank intentionally) CITY OF NORTH RlCHLAND mLLS, TEXAS Notes to General Purpose Financial Statements (1) Summary of Significant Accounting Policies The City of North Richland Hills Home Rule Charter was adopted by the voters at an election held on November 3, 1964. The City operates under a Council-Manager form of government. The City provides a full range of services. These services include police and fire protection; the construction and maintenance of streets and infrastructure; parks, library and recreational activities; the operation of a water and sewer system, the operation of a water park and the operation of a golf course. The accounting policies of the City of North Richland Hills, Texas conform to generally accepted accounting principles as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the more significant of such policies: (a) Reporting Entity As required by generally accepted accounting principles, these financial statements present the primary government and its component units, entities for which the government is considered to be financially accountable. The blended component units, although legally separate entities, are, in substance, part of the primary government's operations and so data from these units are combined with data of the primary government. The blended component units have a September 30 year end. Blended Component Units - The Parks and Recreation Facilities Development Fund (PRD) serves all the citizens of the City and is used to account for the accumulation and use of resources to build and improve City parks and recreational facilities. The Crime Control and Prevention District Fund (CCD) is used to account for the accumulation and use of half cent sales tax proceeds dedicated for crime reduction programs. The PRD and CCD are reported as special revenue funds. The Board of Directors óf both component units is substantively the same as the City Council. Complete financial statements for the individual component units may be obtained at the City's offices. (b) Basis of Presentation - Fund Accounting The accounts of the City are organized on the basis of funds or account groups, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts which comprise its assets, liabilities, retained earnings/fund balance, revenues and expenses/expenditures. The various funds are grouped by type in the general purpose financial statements. Account groups are financial reporting devices designed to provide accountability for certain assets and liabilities that are not recorded in funds. The following fund types and account groups are used by the City: 19 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements GOVERNMENTAL FUND TYPES Governmental Funds are those through which most governmental functions of the City are financed. Governmental Fund types are presented using the flow of current financial resources measurement focus. The following are the City's governmental fund types: General Fund - The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than special assessments) that are legally restricted to expenditures for specified purposes. Debt Service Funds - The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term and sales tax revenue debt principal, interest, and related costs. Capital Proiects Funds - The Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the proprietary fund types). Financing is provided primarily by the sale of general obligation bonds. Certain projects are partially financed by special assessments. PROPRIETARY FUND TYPES Proprietary Funds are used to account for activities that are similar to those often found in the private sector. The Proprietary Funds are accounted for on the flow of economic resources measurement focus. This measurement focus emphasizes the determination of net income. Under GASB Statement No. 20, "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting", all proprietary funds will continue to follow Financial Accounting Standards Board (FASB) standards issued on or before November 30, 1989. However, from that date forward, proprietary funds will have the option of either 1) choosing not to apply future FASB standards (including amendments of earlier pronouncements), or 2) continuing to follow new FASB pronouncements (unless they conflict with GASB guidance). The City has chosen not to apply future FASB standards. Following are the City's proprietary fund types: Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. 20 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Internal Service Funds - Internal Service Funds are used to account for goods or services provided by one department to other departments of the City on a cost reimbursement basis. FIDUCIARY FUND TYPE Agency Fund - Fiduciary funds are used to account for assets held by the City in a trustee capacity or as an agent. Agency funds are custodial in nature and do not involve measurement of results of operations. ACCOUNT GROUPS Account groups are used to establish accounting control and accountability for the City's general fixed assets and general long-term debt. The following are the City's account groups: General Fixed Assets Account Group - This account group is established to account for all fixed assets of the City, other than those accounted for in proprietary funds. General Long-Term Debt Account Group - This account group is established to account for all long-term debt of the City except that accounted for in proprietary funds. (c) Basis of Accounting The modified accrual basis of accounting is followed by governmental funds and the agency fund. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e., both measurable and available to finance expenditures of the fiscal period. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Revenues not considered available are recorded as deferred revenue. Expenditures are recorded when the related fund liability is incurred except for (1) interest on general long-term obligations, which is recorded when due or when amounts have been accumulated in the Debt Service Funds for payments to be made early in the following year, and (2) a portion of accrued vacation leave (note 1(1», which is recorded in the general long-term debt account group. Property tax, sales tax, drainage fees, and certain franchise tax revenues are recognized under the susceptible to accrual concept. Other franchise taxes, licenses and permits, charges for services (excluding administration fees), fines, contributions, special assessments, and miscellaneous revenues are recorded as revenues when received in cash because they are generally not measurable until actually received. Interest income, intergovernmental revenue and administration fees are recorded as earned since they are measurable and available. 21 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements The accrual basis of accounting is utilized by the proprietary funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. (d) Budgetary Data The City Council follows these procedures in establishing budgetary data reflected in the general purpose financial statements: (I) Prior to September 1, the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1. The operating budget includes proposed expenditures and the means of financing them. (2) Public hearings are conducted to obtain taxpayer comments. (3) Prior to September 30, the budget is legally enacted through passage of an ordinance. (4) 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. (5) Formal budgetary integration is employed as a management control device during the year for the General Fund, certain Special Revenue Funds (excluding the Special Investigation and Parks and Recreation Facilities Development Funds) and Debt Service Funds. Budgetary control is maintained at the fund level. (6) Legally adopted budgets for the General, certain Special Revenue, and Debt Service Funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). Budgeted amounts are as originally adopted and amended by the City Councilor as transferred between departments by the City Manager. During the year, several supplementary appropriations of approximately $954,000 were necessary, most of which were attributed to the addition of the CCD. Net revised revenue estimates of approximately $153,000 were necessary. Appropriations lapse at year end. (7) No annual budget was adopted for the Special Investigation and Parks and Recreation Facilities Development Funds (Special Revenue Funds) for the year ended September 30, 1996 as shown below: Special Revenue (Actual) Excess (deficiency) of revenues and other sources over expenditures and other uses: Budgeted funds (budgetary basis) Nonbudgeted funds Total (GAAP basis) $ 774,563 (103,076) $ 671,487 22 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (8) Budgetary data for the Capital Projects Funds, the Special Investigation Fund and the Parks and Recreation Facilities Development Fund has not been presented in the accompanying general purpose financial statements as such funds are either budgeted over the life of the respective projects and not on an annual basis or an annual budget is prohibited by regulatory agencies. Accordingly, formal budgetary integration of these funds is not employed and comparison of actual results of operations to budgetary data for such funds are not presented. (9) Budgetary data for proprietary funds has not been presented since the reporting on such budgets is not legally required. (e) Encumbrances Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable fund balance, is employed in the governmental funds. Encumbrances are reported as reservations of fund balances because they do not constitute expenditures or liabilities. (f) Deposits and Investments Deposits consist of cash and cash equivalents. Investments consist of (1) investments in public fund investment pools, (2) short-term investments with original maturities of three months or less from the date of acquisition and (3) Deferred Compensation Agency Fund investments in mutual funds. Investments are stated at cost, except for investments in the Deferred Compensation Agency Fund which are reported at market value. For the purposes of presenting the statement of cash flows for Proprietary Funds, cash and cash equivalents are defined as demand deposits and pooled deposits and investments (note 2). (g) Inventories Inventories of proprietary funds are valued at cost (first-in, first-out method). (h) Property, Plant and Equipment - Proprietary Funds Property, plant and equipment owned by proprietary funds is stated at cost or estimated fair market value at the date contributed. Depreciation has been provided on a straight-line basis over the estimated useful lives of the assets. The estimated useful lives are as follows: Building and improvements Land improvements Utility plant in service Machinery and equipment 33 years 50 years 38-50 years 3-10 years 23 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (i) General Fixed Assets General fixed assets are recorded as capital outlay expenditures in the General Fund, Capital Projects Funds, or Special Revenue Funds, and capitalized at cost in the General Fixed Assets Account Group. In the case of gifts or contributions, such assets are recorded in the General Fixed Assets Account Group at estimated fair market value at the time received. General fixed assets contributed by developers or other contractors consisting of certain improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems, have not been capitalized. Such assets normally are immovable and of value only to the City; therefore, the purpose of stewardship for these items is satisfied without recording these assets. Infrastructure constructed by the City has been capitalized at cost in the General Fixed Assets Account Group. No depreciation has been provided on general fixed assets, and no interest has been capitalized. U) Other Assets - Enterprise Funds Other assets consist primarily of expenses incurred in connection with the issuance of certain outstanding revenue bonds and golf course obligations. Such charges are amortized on a straight-line basis over the lives of the respective bonds or obligations. (k) Advances to Other Funds - General Fund Noncurrent portions of long-term interfund loans receivable are reported as advances and are equally offset by a fund balance reserve account in governmental fund types which indicates that they do not constitute expendable available financial resources and therefore are not available for appropriation. (I) Vacation and Sick Pay City employees are granted vacation leave in varying amounts dependent upon length of service. Sick leave is also granted to employees after six months of service. In the event of termination, an employee is reimbursed for all accumulated unused vacation. No reimbursement is made for accumulated unused sick leave upon termination of employment. Vacation pay is accrued as vested and included in accrued liabilities in the accompanying combined balance sheet. Sick pay is recorded when taken. Accrued vacation pay that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of accrued vacation pay that are not expected to be liquidated with expendable available financial resources are reported in the general long-term debt account group. No expenditure is reported for these amounts. Accrued vacation pay of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. 24 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Accrued vacation pay at September 30,1996 consisted of the following: Governmental Fund Types Proprietary Fund Types General Long-term Debt Account Group $ 149,369 177,952 705.974 $ 1.033.295 (m) Restricted Assets Certain proceeds of Enterprise Fund bonds, as well as certain resources set aside for their repayment, are classified as restricted assets because their use is limited by applicable bond covenants. Retained earnings have been reserved for the excess of restricted assets over related liabilities to the extent such restricted assets were accumulated from revenues (i.e., in some cases, restricted assets were obtained in total or in part from bond proceeds). (n) Unbilled Charges Unbilled utility service charges of the Water and Sewer (Enterprise) Fund and drainage utility fees of the Drainage Utility (Special Revenue) Fund are estimated and recorded as receivables, net of estimated uncollectibles. (0) Transactions between Funds Quasi-external transactions are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions, except quasi-external transactions and reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as operating transfers and are included in the results of operations of both governmental and proprietary funds. The General Fund charges the Water and Sewer (Enterprise) Fund a franchise fee ($379,294 in 1996) and a payment in lieu of tax (i.e., property tax) ($204,832 in 1996). Such charges are recorded as tax revenues by the General Fund and operating expenses by the Water and Sewer (Enterprise) Fund. The General Fund charges the Water and Sewer (Enterprise) Fund, Aquatic Park (Enterprise) Fund, Capital Projects Fund, and the Parks and Recreation Facilities Development Fund (Special Revenue Fund) an administration fee for certain general and administrative services provided to such funds. Such charges are recorded as charges for services revenue by the General Fund ($1,488,517 in 1996), operating expense by the Water and Sewer (Enterprise) 25 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Fund ($1,025,000 in 1996), operating expense by the Aquatic Park (Enterprise) Fund ($72,635 in 1996), capital outlay expenditure by the Capital Projects Fund ($210,000 in 1996), and culture and recreation expenditure by the Parks and Recreation Facilities Development Corporation Fund ($180,882 in 1996). The Internal Service Funds record charges to other funds for services rendered as operating revenues (see note 11). The respective funds record the related charges as operating expenses or expenditures, as appropriate. (p) Fund Equitv Designated fund balances and certain retained earnings reserves represent tentative plans as determined by the City Council for the future uses of financial resources. The Crime Control and Prevention District equity contains a reserve for transition. Assets have been restricted in an amount equal to the reserve. In the event that the half cent sales tax funding the CCD activities is discontinued, appropriations from the reserve and the associated assets will be used to fund those activities until an alternate funding source can be identified (i.e., during the transition period). The Water and Sewer Fund and the Aquatic Park Fund both contain reserves for future construction. Assets have been restricted in an amount equal to the reserves shown. The purpose of the reserves is to accumulate funds for future capital projects and to reduce the amount of future bond issues for capital projects. The Water and Sewer Fund also contains a reserve for rate stabilization and restricted assets in an amount equal to the reserve. The reserve is intended to lessen the impact of the Watauga sale on future utility rates. The Aquatic Park Enterprise Fund and the Self-Insurance Internal Service Fund both contain reserves for future insurance claims. Assets have been restricted in an amount equal to the reserves shown. Funds will be accumulated and reserved until needed to cover the costs of excessive claims. The Information Services Internal Service Fund contains a reserve for future system improvements. The intended purpose of the reserves and associated assets is to fund major computer system software and hardware replacement and upgrade. (q) Fund Deficit The accumulated deficit of $913,924 reported by the Golf Course (Enterprise) Fund is primarily a result of replanting expenses ($322,769 in 1990), loss on in-substance defeasance of golf course obligations ($217,646 in 1991) and interest expense in excess of operating income for 1990, 1991, 1992, 1994, and 1995. It is management's intent to cure this accumulated deficit through increased operating income in future periods. Should the Golf Course Fund fail to accumulate the necessary resources to meet the current portion of the golf course obligations principal payments of approximately $230,000, management intends to utilize advances from the General Fund. 26 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (r) Comparative Data Comparative data for the prior year have been presented in the accompanying general purpose financial statements in order to provide an understanding of changes in the City's financial position and operations. However, complete comparative data (i.e., presentation of prior year totals by fund type in each of the statements) have not been presented since their inclusion would make the statements unduly complex and difficult to read. Certain amounts presented in the prior year have been reclassified to conform to the 1996 presentation. (s) Total Columns Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or cash flows in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. (2) Deposits and Investments Substantially all operating deposits and investments are maintained in pooled deposits and investment accounts or are held by a third party administrator (i.e., deferred compensation plan - note 12). Interest income relating to pooled deposits and investments is allocated to the individual funds monthly based on each fund's pro-rata share of total pooled deposits and investments. Legal provisions generally permit the City to invest in certificates of deposit, repurchase agreements, public funds investment pools, direct obligations of the United States of America or its subdivisions and state and local government securities. During the year ended September 30, 1996, the City did not own any types of securities other than those permitted by statute. At September 30, 1996, the carrying amount of the City's cash was $492,348 (exclusive of the bank overdraft of $894,531) and the bank balance was $458,550. The bank balance was entirely covered by Federal depository insurance or by collateral held by the City's agent pledged in the City's name which is considered a category one under provisions of GASB No.3 except $25,678 which was uninsured or uncollateralized which is considered a category three under the provisions ofGASB No.3. All investment securities managed by the City totaling $17,501,3 78 (excluding $14,951,015 in TexPool and $1,996,587 in LOGIC) are insured, registered, or held by the City or the City's agent in the City's name which is classified as a category one in accordance with GASB Statement No.3, "Deposits with Financial Institutions, Investments (including Repurchase Agreements) and Reverse Repurchase Agreements." 27 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements TexPool, a public funds investment pool created by the Treasurer of the State of Texas acting by and through the Texas Treasury Safekeeping Trust Company, is empowered to invest funds and act as custodian of investments purchased with local investment funds. Authorized investments of TexPool include obligations of the United States of America or its agencies, direct obligations of the State of Texas or its agencies, certificates of deposit and repurchase agreements. Texpool investments are not categorized because they are not evidenced by securities that exist in physical or book entry fonn. At September 30, 1996, the market value of TexPool approximated its carrying value. LOGIC, the Texas Local Government Investment Cooperative, is a privately-managed public funds investment pool created under Texas statues pursuant to the Interlocal Cooperation Act and the statutes authorizing Local Government Investment Pools. LOGIC is owned by its participants and is administered by its contracted General Manager. LOGIC offers the Liquid Asset Portfolio, which maintains a stable $1 net asset value and has a 180-day (or less) weighted average maturity. The portfolio contains only government securities. LOGIC investments are not categorized because they are not evidenced by securities that exist in physical or book entry fonn. At September 30, 1996, the market value of LOGIC approximated its carrying value. At year-end the City's pooled deposits and investments were as follows: Cash U.S. Treasury Bill U.S. Government agencies' notes Public funds investment pools Total pooled deposits and investments Total Carrying Value $ 492,348 3,799,207 13,702,171 16.947.602 $ 34.941.328 Market Value 492,348 3,876,786 13,918,350 16.947.602 35.235.086 A reconciliation of the City's deposits and investments at September 30, 1996 follows: Carrying Amount Cash and cash equivalents Investments: Public funds investment pool Private funds investment pool Short-tenn investments Investment in deferred compensation mutual fund (note 12) at market value Total investments Total deposits and investments Unrestricted: Deposits and investments, at cost Investments. at market Total unrestricted $ 1,200,644 14,951,015 1,996,587 16,793,081 2.985.921 36.726.604 $ 37.927.248 $ 28,648,393 2.985.921 31.634.314 Restricted deposits and investments, at cost Total deposits and investments 28 6.292.934 $ 37.927.248 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (3) Property Tax The City's property tax is levied each October 1 on the assessed value listed as of the prior January 1 for all real property and certain personal property located in the City. Tax liens attach as of February 1. The assessed value, net of exemptions, upon which the fiscal 1996 levy was based was $1,653,283,794. Property taxes are limited by the Texas Constitution to $2.50 per $100 of assessed valuation and by City Charter to $1.50 per $100 valuation. The combined tax rate to finance general governmental service and debt service for the year ended September 30, 1996 was $.57 per $100 of assessed valuation. Taxes are due on receipt of the tax bill. Current tax collections for the year ended September 30, 1996 were 98.96% of the tax levy. Property taxes receivable at September 30, 1996 were $208,509. Property taxes levied for 1996 have been recorded as receivables, net of estimated uncollectibles. The net receivables collected during 1996 and those considered "available" at September 30, 1996 (i.e., property taxes collected within 60 days of year end) have been recognized as revenues in 1996. Prior year levies were recorded using these same principles. The remaining receivables have been reflected as deferred revenue ($186,138 at September 30, 1996). The appraisal of property within the City is the responsibility of a county-wide Appraisal District as required by legislation passed by the Texas Legislature. The Appraisal District is required under such legislation to assess all property within the Appraisal District on the basis of 100% of its appraised value and is prohibited from applying any assessment ratios. The value of property within the Appraisal District must be reviewed every three 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. (4) Special Assessments Certain street and drainage construction projects are financed partially by special assessments. Such projects are recorded in the General Capital Projects Fund because they benefit the entire community, and are financed primarily by general obligation bond proceeds. Special assessments are levied against properties deemed to be specifically benefited by the improvements. Costs of the projects are estimated and property owners are charged a proportionate share. Special assessments are recorded on the levy date and recognized as revenue when collected. Assessments which are not "available" at September 30, 1996 of $874,192 have been reflected as deferred revenue in the General Capital Projects Fund. 29 CITY OF NORTH RlCHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (5) Fixed Assets A summary of changes in general fixed assets follows: Balance Balance September 30, Transfers/ Completed September 30, 1995 Additions Retirements Construction 1996 Land $ 6,420,958 6,420,958 Buildings and improvements 11,778,405 246,168 12,024,573 Improvements other than buildings 47,879,170 8,850 4,276,235 52,164,255 Machinery and equipment 8,599,448 462,060 223,198 8,838,310 Construction in progress 9,602,742 11.321.348 (4,522.403) 16.40 1.687 $ 84.280,723 11 ,792,258 223.198 95,849,783 Construction in progress at September 30, 1996 is composed of the following: Project Authorization Expended to September 30, 1996 Committed Street, drainage and park improvements $ 21.543,624 16.401.687 5.141.937 The "project authorization" and "committed" figures above are based on open contracts at September 30, 1996. No future financing is anticipated to complete the above projects. A summary of proprietary fund property, plant and equipment at September 30, 1996 follows: Enterprise Funds Land Land improvements Building and improvements Other improvements Utility plant in service Machinery and equipment Construction in progress $ 2,853,235 2,980,929 4,185,434 7,353,177 61,174,362 2,112,391 4.1 06,564 84,766,092 (16,922,781) $ 67,843,311 Less accumulated depreciation 30 Internal Service Funds 750,758 2,822,742 3,573,500 (1.1 21.966) 2.451 ,534 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements At September 30, 1996 the City was committed under utility construction contracts for approximately $81,000. (6) Operating Leases The City is committed under various leases for golf course equipment. These leases are considered for accounting purposes to be operating leases. Lease expense for the year ended September 30, 1996 amounted to approximately $61,000. Future minimum lease payments for these leases are $48,972 for 1997. (7) Long-term Debt The following is a summary of long-term debt transactions of the City for the year ended September 30, 1996 (in thousands of dollars): Amortization of discount on capital September September 30, appreciation 30, 1995 Additions bonds Other Retirements 1996 General Long-term Debt Account Group: General Obligation Bonds $ 38,772 6,015 367 2,685 42,469 Sales Tax Revenue Bonds 12,880 370 12,510 Certificates of Obligation 1,600 1,150 265 2,485 Accrued Vacation Pay (note 1(1)) 557 149 706 General Obligation Note Payable ----.lli ~ ---.ill General Long- term Debt Total $ 54.285 7.165 367 149 3.375 58.591 Enterprise Funds: Revenue Bonds $ 14,371 346 1,370 13,347 Golf Course Obligations 4,870 185 4,685 Golf Course Contractual Obligation ~ ---12 ~ Enterprise Funds Total $ 19.386 346 1.590 18.142 - - 31 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Long-term debt at September 30, 1996 consisted of the following: General Obligation Bonds: $3,720,000 Series 1985 Refunding and Improvement Capital Appreciation Bonds discounted at 8.90% to 9.25%, due in annual installments of $620,000 beginning February 15,2000 through February 15, 2005; net of unamortized discount of$I,511,954 $8,000,000 Series 1987 Serial Bonds, $330,000 due February 15,1997, interest at 7.0% $5,000,000 Series 1989 Serial Bonds due in annual installments of $200,000 to $230,000 through February 15, 1999; interest at 9.35% to 10.0% $2,735,000 Series 1991 Serial Bonds due in annual installments of$100,000 to $225,000 through February 15,2011; interest at 6.0% to 9.0% $17,450,000 Series 1992 Refunding Serial Bonds due in annual installments of $1 ,315,000 to $1,885,000 through February 15,2005; interest at 5.10% to 6.30% $5,440,000 Series 1992 Refunding Capital Appreciation Bonds discounted at 6.80% to 6.90%, due in annual installments of $465,000 to $1,865,000 beginning February 15,2006 through February 15,2009; net of unamortized discount of $2,744,425 $4,400,000 Series B 1992-A Serial Bonds due in annual installments of$155,000 to $385,000 through February 15,2012; interest at 5.20% to 6.75% $3,865,000 Series 1993 Serial Bonds due in annual installments of$130,000 to $305,000 through February 15,2013; interest at 4.25% to 7.25% 32 $ 2,208,046 330,000 645,000 2,400,000 14,685,000 2,695,575 3,980,000 3,510,000 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements $6,000,000 Series 1995 Serial Bonds due in annual installments of$150,000 to $360,000 through February 15,2015; interest at 5.0% to 7.0% $6,015,000 Series 1996 Serial Bonds due in annual installments of $155,000 to $360,000 beginning February 15, 1998 through February 15,2016; interest at 4.20% to 5.60% Sales Tax Revenue Bonds: $7,500,000 Series 1992 Sales Tax Revenue Bonds due in annual installments of $260,000 to $630,000 through September 1,2012; interest at 5.75% to 8.60% $3,895,000 Series 1994 Sales Tax Revenue Bonds due in annual installments of$130,000 to $330,000 through September 1,2013; interest at 5.30% to 8.30% $2,000,000 series 1995 Sales Tax Revenue Bonds due in annual installments of$105,000 to $110,000 through September 1,2015; interest at 5.25% to 7.25% Certificates of Obligation: $900,000 Series 1992 Revenue Certificates of Obligation due in annual installments of $30,000 to $80,000 through February 15,2012; interest at 5.2% to 6.75% $1,185,000 Series 1993 Revenue Certificates of Obligation due in annual installments of $250,000 to $265,000 through February 15, 1998; interest at 3.5% $1,150,000 Series 1996 Revenue Certificates of Obligation due in annual installments of$35,000 to $95,000 beginning February 15, 1998 to February 15, 1998; interest at 5.25% to 7.25% 33 6,000,000 6,015,000 $ 42.468,621 $ 6,820,000 3,690,000 2,000,000 $ 12,510,000 $ 820,000 515,000 U50,000 $ 2.485,000 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements General Obligation Note Payable: $615,000 note payable, secured by future ad valorem tax revenues, due on monthly installments of $7,043, including interest at 6.69%, through October, 2002 Revenue Bonds: $8,025,000 Series 1989 Waterworks and Sewer System Improvement and Refunding Revenue Bonds due in annual installments of $690,000 to $915,000 through September 1,2001; interest at 7.25% to 7.375% $4,070,000 Series 1989 Waterworks and Sewer System Improvement and Refunding Capital Appreciation Bonds discounted at 7.60% to 7.75%, due in annual installments of $395,000 to $985,000 beginning September 1, 2002 through September 1, 2008; net of unamortized discount of$I,843,500 $3,500,000 Series 1989-A Waterworks and Sewer System Refunding Revenue Bonds due in annual installments of $300,000 to $400,000 through September 1,2001; interest at 7.25% to 7.375% $1,730,000 Series 1989-A Waterworks and Sewer System Refunding Capital Appreciation Bonds discounted at 7.60% to 7.75%, due in annual installments of$165,000 to $425,000 beginning September 1,2002 through September 1,2008; net of unamortized discount of $781 ,615 $5,715,000 Series 1989-B Waterworks and Sewer System Refunding Revenue Bonds due in annual installments of $475,000 to $620,000 through September 1,2001; interest at 6.80% to 6.90% $3,020,000 Series 1989-B Waterworks and Sewer System Refunding Capital Appreciation Bonds discounted at 7.10% to 7.20%, due in annual installments of $270,000 to $665,000 beginning September 1,2002 through September 1,2008; net of unamortized discount of$I,312,947 34 $ 421.414 $ 3,995,000 2,226,500 1,740,000 948,385 2,730,000 1.707,053 $ 13.346,938 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Golf Course Obligations: $4,870,000 Series 1991 Tax and Golf Course Revenue Refunding Bonds due in annual installments of$195,000 to $470,000 through September 1,2011; interest at 6.00% to 7.00% $ 4,685,000 Golf Course Contractual Obligation: $180,000 Series 1994 Contractual Obligation due in annual installments of $35,000 to $40,000 through through February 15, 1999; interest at 4.75% to 6.70% $ 110,000 The future annual requirements to amortize all debt outstanding as of September 30, 1996, follows: General Golf Year Sales Certificate Obligation Golf Course ending General Tax of Note Revenue Course Contractual September 30 Obligation Revenue Obligation Pavable Bonds Obligations Obligation Total 1997 $ 5,189,135 1,285,545 434,284 84,514 2,073,283 508,905 39,722 9,615,388 1998 4,821,987 1,274,420 452,344 84,514 2,079,208 507,205 37,731 9,257,409 1999 4,518,161 1,255,678 183,362 84,514 2,076,805 509,700 40,950 8,669,170 2000 4,641,461 1,239,800 183,641 84,514 2,075,126 506,060 8,730,602 2001 4,587,139 1,216,374 183,536 84,514 2,074,763 506,570 8,652,896 2002-2006 21.865,025 5.936,455 912,989 91,557 7,160,000 2,548,310 38,514,336 2007-2011 13,294,062 5,830.240 914,039 1,660,000 2,540,255 24,238,596 2012-2016 4.658,200 1.846.647 571.589 - - 7.076.436 - - 63,575,170 19,885,159 3,835,784 514,127 19,199,185 7,627,005 118,403 114,754,833 Less applicable interest 21.106,549 7.375.159 1.350.784 92,713 5,852,247 2,942,005 8,403 38.727.860 $ 42.468.621 12.510.000 2,485.000 421.414 13.346,938 4,685,000 110,000 76.026.973 Authorized but unissued debt at September 30, 1996 consisted of general obligation bonds . designated'as follows: Street improvements $ 12,133,000 Drainage 3,392,000 $ 15,525,000 35 CITY OF NORTH RICHLAND HILLS, TEXAS , Notes to General Purpose Financial Statements The Sales Tax Revenue Bonds are special obligations of the PRD (see note l(a» and are secured by a lien on and pledge of the gross sales tax revenues received from a 1/2 of I % local sales and use tax levied within the City, which sales and use tax was approved and authorized at an election held within the City on August 8, 1992 for the benefit of the PRD. The Golf Course Obligations are direct obligations of the City, and are payable both as to principal and interest from an ad valorem tax levied against all taxable property within the limits prescribed by law and a pledge of the net revenues received from the City's golf course facilities. It is the intent of management to repay these obligations from the net revenues of the golf course. Therefore the debt is reflected as a fund obligation. The ordinances authorizing the issuance of Waterworks and Sewer System Revenue Bonds created the Interest and Sinking Fund and Reserve Fund. The gross revenues of the waterworks and sewer system, after deduction of reasonable expenses of operations and maintenance, are pledged to such funds in amounts equal to the total annual principal and interest requirements of the bonds and amounts required to maintain the Reserve Fund. At September 30, 1996, the City was in compliance with these requirements. In prior years, the City defeased certain general obligation bonds, revenue bonds and golf course obligations by placing the proceeds of the new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the City's financial statements. At September 30, 1996, $29,020,000 of bonds and obligations outstanding are considered defeased. (8) Emplovees' Retirement System (a) Plan Description The City provides pension benefits for all of its full-time employees through a nontraditional, joint contributory, defined contribution plan in the state-wide Texas Municipal Retirement System (TMRS), one of over 670 administered by TMRS, an agent multiple-employer public employee retirement system. It is the opinion of the TMRS management that plans in TMRS are substantially defined contribution plans, but they have elected to provide additional voluntary disclosure to help foster a better understanding of SÐme of the nontraditional characteristics of the plan. 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 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 (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 36 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements and City matching percent had always been in existence and if the employee's salary had always been the average of his salary in the last three years that are one year before the effective date. At retirement, the benefit is calculated as if the sum of the employee's accumulated contributions with interest and the employer-financed monetary credits with interest were used to purchase an annuity. Members can retire at ages 60 and above with 10 or more years of service or with 25 years of service regardless of age. The plan also provides death and disability benefits. A member is vested after 10 years, but he must leave his accumulated contributions in the plan. If a member withdraws his own money, he is not entitled to the employer-financed monetary credits, even if he was vested. The plan provisions are adopted by the City Council, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the statutes. (b) Contributions The contribution rate for employees is 7%, and the City's matching percent is currently 200%, both as adopted by the City Council. Under the state law governing TMRS, the City contribution rate is annually determined by the actuary. 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 city 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 retirement becomes effective. The prior service contribution rate amortizes the unfunded actuarial liability over the remainder of the plan's 25-year amortization period. When the City periodically adopts updated service credits and increases in annuities in effect, the increased unfunded actuarial liability is to be amortized over a new 25-year period. Currently, the unfunded actuarial liability is being amortized over the 25-year period which began January, 1996. The unit credit actuarial cost method is used for determining the City contribution rate. Contributions are made monthly by both employees and the City. Since the City needs to know its contribution rate in advance to budget for it, there is a one-year lag between the actuarial valuation that is the basis for the rate and the calendar year when the rate goes into effect. The City's total payroll in fiscal year 1996 was $15,433,170 and the City's contributions were based on a covered payroll of $14,124,662. Both the City and the covered employees made the required contributions, amounting to $1,677,112 (11.30% of covered payroll for the months in calendar year 1995, 9.01% normal cost plus 2.29% to amortize the unfunded actuarial liability and 12.04% for the months in calendar year 1996,9.65% normal cost plus 2.39% to amortize the unfunded actuarial liability) for the City and $988,827 (7%) for the employees. The required contribution represents $341,689 of normal cost and $335,423 to amortize the unfunded actuarial liability. The City adopted changes in the plan since the previous actuarial valuation, which had the effect of increasing the City's contribution rate for 1996 by 0.04% of covered payroll. There were no related party transactions. 37 CITY OF NORTH RlCHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (c) Funding Status and Progress Even though the substance of the City's plan is not to provide a defined benefit in some form, some additional voluntary disclosure is appropriate due to the nontraditional nature of the defined contribution plan which had an initial unfunded pension benefit obligation due to the monetary credits granted by the City for services rendered before the plan began and which can have additions to the unfunded pension benefit obligation through the periodic adoption of increases in benefit credits and benefits. Statement No. 5 of the Governmental Accounting Standards Board (GASB 5) defines pension benefit obligation as a standardized disclosure measure of the actuarial present value of pension benefits, adjusted for the effects of projected salary increases, estimated to be payable in the future as a result of employee service to date. The measure is intended to help users assess the funding status of public employee pension plans, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among public employee pension plans. The City's pension benefit obligation shown below is similar in nature to the standardized disclosure measure required by GASB 5 for defined benefit plans except that there is no need to project salary increases since the benefit credits earned for service to date are not dependent upon future salaries. The calculations were made as part of the annual actuarial valuation as of December 31, 1995. Because of the money-purchase nature of the plan, the interest rate assumption, currently 8.0% per year, does not have as much impact on the results as it does for a defined benefit plan. Market value of assets is not determined for each city's plan, but the market value of assets for TMRS as a whole was 114.2% of book value as of December 31, 1995. Pension Benefit Obligation Annuitants currently receiving benefits $ 1,223,701 Terminated employees 1,761,504 Current employees: Accumulated employee contributions, including allocated invested earnings 10,144,208 Employer-financed vested 15,421,560 Employer~financed nonvested 3.319,666 Total pension benefit obligation 31,870,639 Net Assets Available for Benefits, at Book Value 24565,007 Unfunded Pension Benefit Obligation $ 7.305,632 38 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements The book value of assets is amortized cost for bonds and original cost for short-term securities and stocks. The actuarial assumptions used to compute the actuarially determined City contribution rate are the same as those used to compute the pension benefit obligation. The numbers above reflect the adoption of changes in the plan since the previous actuarial valuation, which had the effect of increasing the pension benefit obligation by $97,649. (d) Trend Information Trend information gives an indication of the progress made in accumulating sufficient assets to pay benefits when due. Additional trend information relating to the City may be found in the required supplementary information in the City's Comprehensive Annual Financial Report. Trend information for the City based upon actuarial computations for the years ended December 31, 1995, 1994 and 1993 is as follows: 1993 1994 1995 Available plan assets as a percentage of the pension benefit obligation Unfunded pension benefit obligation as a percentage of annual covered payroll 72% 76% 77% Employer contribution as a percentage of annual covered payroll 61% 56% 52% 11% .ll% 12% The City's contributions to the plan were III accordance with actuarially determined requirements for 1993 through 1995. Ten-year trend information for TMRS as a whole may be found III the TMRS annual financial report. (9) Water and Sewer Contracts The City has several individual contracts with the City of Fort Worth (Fort Worth) and the Trinity River Authority of Texas (TRA) for the purchase of treated water and for the transportation, treatment and disposal of sanitary sewage and other waste. The initial terms of the contracts range from twenty-one to forty-eight years and expire at various dates from 1997 through 2023. While the provisions of each of the contracts vary, each contract basically requires the City to pay varying amounts based on the costs associated with water purchased and sewage transported and/or treated and disposed of. The cost includes the City's proportionate share of Fort Worth's and TRA's operating and maintenance expenses, related debt service costs plus certain other miscellaneous charges. Approximately $20,000 of these debt service costs are included in the general debt service fund expenditures. Purchases of treated water and charges for the transportation, treatment and disposal of sewage and other wastes during 1996 amounted to approximately $5,345,000 and $2,697,000, respectively. 39 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (l0) Contributed Capital The following is a summary of changes in contributed capital for the City's enterprise funds. The internal service funds' contributed capital had no changes during the year: Balance at beginning of year Contributions from developers Contributions from capital grants Balance at end of year $ 22,993,412 594,363 1.556.786 $ 25.144.561 Total Golf Aquatic Enterprise Course Park Funds 1,882,372 8,855,695 33,731,479 594,363 1.556.786 1.882.372 8.855.695 35.882.628 Water and Sewer (11) Commitments and Contingencies The City has participated in a number of State and Federally assisted grant programs. These programs are subject to financial and compliance audits by the grantors or their representatives, the purpose of which is to insure compliance with conditions precedent to the granting of funds. City management believes that any liability for reimbursement which may arise as the result of these audits would not materially affect the City's financial position. The City is defendant in several lawsuits, primarily for worker's compensation and general liability claims. City management believes that ultimate liability on these suits, if any, will not materially affect the City's financial position. The U.S. Environmental Protection Agency in 1995 issued an Administrative Order requiring improvements to the City's wastewater collection system to avoid wastewater overflows. The City expects to spend approximately $650,000 through fiscal year 1998 on a study to determine necessary corrective action. Costs of compliance with the Administrative Order are not known at this time. The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City has historically retained these risks except for fire coverage on buildings and contents, general liability insurance on the water park, and life insurance coverage. Under its current stop loss policy, the City pays medical claims up to $150,000 per individual per year and/or approximately $1,627,000 per year in the aggregate. The Self-Insurance (Internal Service) Fund covers medical expenses, workers' compensation, automobile liability and general liability claims. The Self-Insurance Fund charges the other funds premiums to cover such claims (note 1(0». The Self-Insurance Fund's accrued liabilities at September 30, 1996 include an estimate of the eventual loss on claims arising prior to year end. Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. This determination is based on reported pending claims, estimates of claims incurred but not yet reported, actuarial reports, and historical analysis. Changes in the balances of claims liabilities during the past two years are as follows: 40 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements 1996 1995 Unpaid claims, beginning of year Incurred claims (including IBNR) Claim expense Unpaid claims, end of year $ 575,567 2,685,398 (2,674.339) $ 586,626 495,567 2,726,304 (2,646.304) 575,567 The City has a contract with a management company for operations of the city-owned public golf course. The contract expires January 1998, however, the City has the option of canceling the contract anytime after January 1996. In addition to monthly management fees, a contingent management fee is owed if the golf course revenues exceed a certain amount that varies from year to year. Contingent management fees incurred for 1996 were approximately $51,000. Total management fees for operations were approximately $129,000 for the year ended September 30, 1996. (12) Subsequent Events On June 14, 1996, the City and the City ofWatauga, Texas ("Watauga") entered into a "Settlement and Purchase Agreement" (the "Agreement") providing for (i) the settlement of certain litigation between the two cities involving the right of Watauga to acquire certain water and wastewater properties of the City located in Watauga and serving its residents and (ii) the sale and conveyance of such water and wastewater properties to Watauga. Under the term of such Agreement, Watauga has acquired certain water and wastewater transmission mains, distribution and collection lines, facilities and appurtenances used to provide water and wastewater service within the city limits of Watauga at an agreed purchase price of $9,200,000. The Agreement further provided for the date of sale to occur between October 1, 1996 and January 1, 1997. The actual date of sale occurred on October 1, 1996. The Agreement further provides a "Transition Period" of three years for the orderly transfer of the operations and maintenance of the properties purchased by Watauga. Pending Watauga assuming full responsibility for the operation and maintenance of its properties, the City has agreed pursuant to a Facilities Operating Agreement to operate and maintain the facilities conveyed to Watauga for two years in return for cash payments of $1,500,000 per year to be paid in equal monthly installments of $125,000. The services to be rendered by the City under the Facilities Operating Agreement include meter reading and billing on behalf of Watauga but does not include the cost of water or charges for wastewater transportation and treatment to be paid the City of Fort Worth. After the two-year operation and maintenance period has concluded, the City has agreed to read meters and bill accounts on behalf of Watauga for an additional year and Watauga has agreed to pay the City the sum of $250,000 in equal monthly payments of $20,833 for such services. Watauga has the option of performing such meter reading and billing services and if such option is exercised, the amount to be paid the City during the third year will be reduced to $140,000. The Agreement further addresses the joint use of certain properties conveyed to Watauga and retained by the City, the cooperation of the parties to obtain for Watauga the necessary water and wastewater operating permits from the State, the use of fire hydrants, the purchase of water from Fort Worth, the cooperation of the parties with respect to studies and investigations and other matters regarding the separation of properties from the City's system to the Watauga system. 41 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements At the time of the conveyance of the water and wastewater properties to Watauga, approximately 7,269 customers will be transferred to the Watauga system and the City will continue to provide water and wastewater collection services to approximately 15,594 customers. The City estimates such sale and conveyance of water and wastewater properties will reduce its revenues by approximately $4,397,280 and reduce its overall operation and maintenance expenses by approximately $3,469,683, after complete separation of the systems occurs and Watauga assumes full responsibility for the operations and maintenance of its facilities. From the proceeds of the sale of the properties, the City will use approximately $9,200,000 to defease a portion of its outstanding revenue bond indebtedness. On December 16, 1996, the City issued $5,135,000 in Waterworks and Sewer System Revenue Refunding Bonds, Series 1996 (the "Refunding Bonds") to refund the remaining outstanding bonds not defeased with the proceeds of the sale discussed above. The outstanding indebtedness either defeased or refunded is as follows: $3,995,000 Waterworks and Sewer System Revenue Refunding Bonds, Series, 1989; $1,740,000 Waterworks and Sewer System Revenue Bonds, Series 1989-A; and $2,730,000 Waterworks and Sewer System Revenue Bonds, Series 1989-B. Following the issuance of the Refunding Bonds, the only outstanding revenue bond indebtedness of the City system will be the Refunding Bonds. (13) Deferred Compensation Plan The City offers its employees a deferred compensation plan which falls under Internal Revenue Code Section 457. Virtually all employees are eligible to participate in the plan. The deferred compensation plan allows the deferral of individual Federal income taxes until funds are withdrawn. Funds may be withdrawn at tennination, retirement, death or unforeseeable emergency. Employees may contribute a maximum of 33.33% of salary or $7,500, whichever is less. All amounts deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property or rights are legally the property of the City (until paid or made available to the participants), subject only to the claims of the City's general creditors. Participant's rights under the plan are equal to those of the general creditors' of the City in an amount equal to the fair value of the deferred amount for each participant. The City has no liability for losses under the plan but does have the duty of due care that would be required of an ordinary prudent investor. Plan assets have been invested in a mutual fund (note 2). Effective December 31, 1996, in conjunction with recent tax law changes, the City will be required to establish a trust, custodial account, or annuity contract for all amounts deferred which will be for the exclusive benefit of the employees or their beneficiaries. At that time such assets will no longer be the property of the City nor will they be subject to the City's general creditors. 42 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements (14) Segment Information - Enterprise Funds The City maintains three enterprise funds which are intended to be self-supporting through user fees charged for services rendered. The Water and Sewer Fund provides water and sewer services to residents of the City and certain nonresidents. The Golf Course Fund accounts for the operations of the City's public golf course. The Aquatic Park Fund accounts for the operations of the City's water park. Financial segment information as of and for the year ended September 30, 1996 is as follows: Water Golf Aquatic and Sewer Course Park Total Operating revenues $ 21,016,463 2,435,289 1,944,903 25,396,655 Depreciation expense 1,425,265 265,057 275,989 1,966,311 Operating income 4,335,781 583,388 52,176 4,971,345 Operating transfers out (393,205) (393,205) Net income 3,257,397 232,135 81,220 3,570,752 Capital contributions 2,151,149 2,151,149 Property, plant and equipment additions 3,998,897 156,665 11,608 4,167,170 Working capital 2,223,332 290,345 254,270 2,767,947 Total assets 66,243,266 6,762,510 9,651,373 82,657,149 Bonds/obligations payable 13,346,938 4,795,000 18,141,938 Retained earnings (accumulated deficit) 24,260,897 (913,924) 716,424 24,063,397 Total fund equity 49,405,458 968,448 9,572,119 59,946,025 (15) Interfund Balances At September 30, 1996, interfund balances consisted of the following: Due from Due to Advances to Advances from other funds other funds other funds other funds Enterprise Funds: Water and Sewer Fund $ 17,333 465,119 Golf Course Fund 44,700 810,917 General Fund 67,367 505,798 Special Investigation Fund - 40,000 160,000 $ 84,700 84,700 970,917 970,917 - Due to and due from other funds are the short term portion of the advances to and advances from other funds. 43 CITY OF NORTH RICHLAND HILLS, TEXAS Notes to General Purpose Financial Statements Interest on interfund advances approximated $68,000 for 1996. Such interest is included in interest income and interest expense in the accompanying general purpose financial statements. Interest is charged on interfund advances at variable rates that approximate the City's yields on certificates of deposit and investments (4% in 1996). (16) Excess of Expenditures Over Appropriations For the year ended September 30, 1996, expenditures exceeded appropriations in the Promotional (Special Revenue) Fund by $7,281. 44 SUPPLEMENTARY INFORMA nON 45 (This page left blank intentionally) 46 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Required Supplementary Information Analysis of Funding Progress Employees' Retirement System Unfunded Pension Benefit Obligation As A Unfunded Percentage Net Assets Pension Pension Annual of Fiscal Available Benefit Percentage Benefit Covered Covered year for Benefits Obligation Funded Obligation Payroll Payroll 1987 $ 2,779,370 3,914,741 71.00% $ 1,135,371 7,047,160 16.11 % 1988 3,673,274 7,279,229 50.46 3,605,955 8,270,427 43.60 1989 5,215,175 7,796,606 66.89 2,581,431 8,680,284 29.74 1990 6,852,953 9,854,253 69.54 3,001,300 9,405,888 31.91 1991 9,021,357 12,420,234 72.63 3,398,877 10,031,430 33.88 1992 11,269,968 14,636,543 77.00 3,366,575 10,536,886 31.95 1993 14,032,482 17,812,698 78.78 3,780,216 10,505,632 35.98 1994 17,588,764 24,321,987 72.32 6,733,223 11,037,223 61.00 1995 20,715,825 27,364,280 75.70 6,648,455 11,863,073 56.04 1996 24,565,007 31 ,870,639 77.08 7,305,632 14,1 24,662 51.72 47 (This page left blank intentionally) 48 GENERAL FUND To account for resources traditionally associated with governments which are not required to be accounted for in another fund. Major functions financed by the General Fund include: Administrative; Judicial; Public Information; Finance; Police; Fire; Protective Inspections, such as building, paving, plumbing and electrical; Traffic Control; Street Repair and Maintenance; Community Enrichment Activities such as Parks, Recreation and Library. Financing is provided by taxes (primarily property, sales and franchise), licenses and permits, fines and interest on investments. 49 (This page left blank intentionally) 50 CITY OF NORTH RICHLAND HILLS, TEXAS General Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets Deposits and investments, at cost Receivables (net, where applicable, of allowances for estimated uncollectible amounts of $117,486 and $92,168 in 1996 and 1995, respectively): Property taxes Other taxes Other Due from other funds Advances to other funds Total assets Liabilities and Fund Balance Liabilities: Accounts payable Accrued liabilities Deposits and other liabilities Deferred revenue Total liabilities Fund balance: Reserved for encumbrances Reserved for advances to other funds Unreserved - undesignated Total fund balance Total liabilities and fund balance 51 1996 $ 3,266,447 208,509 1,362,959 304,775 67,367 505,798 $ 5,715,855 $ 79,748 686,513 167,374 419,571 1.353.206 249,877 505,798 3,606,974 4.362,649 $ 5,715,855 A-I 1995 2,804,240 159,556 1,338,751 191,861 41,983 375,248 4,911.639 173,410 725,578 114,958 277,210 1.291J56 88,998 375,248 3.156.237 3,620.483 4,911.639 A-2 CITY OF NORTH RICHLAND HILLS, TEXAS General Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year ended September 30, 1996 with comparative actual amounts for year ended September 30, 1995 1996 1995 Variance - Favorable Budget Actual (Unfavorable ) Actual Revenues: Taxes: Property taxes $ 4,857,362 4,712,241 (145,121) 4,568,616 Penalties and interest on delinquent taxes 53,040 36,219 (16,821) 68,883 City sales taxes 6,863,893 6,738,624 (125,269) 6,569,755 Mixed beverage taxes 94,000 94,062 62 94,694 Franchise taxes 2,706,000 3,029,514 323,514 2,905,750 Payments in lieu of taxes 204,800 204,832 32 187,302 Total taxes 14,779,095 14,815.492 36,397 14,395,000 Licenses and permits: Building inspection 390,000 398,366 8,366 300,706 Paving inspection 35,000 59,672 24,672 39,882 Electrical and plumbing inspection 111 ,500 113,985 2,485 100,307 Other 293,000 283,757 (9,243) 283,975 Total licenses and permits 829,500 855,780 26,280 724,870 Charges for services: Administration fees 1,488,517 1,488,517 1,399,526 Planning and zoning fees 22,000 19,617 (2,383) 16,424 Recreational activity fees 284,550 313,832 29,282 283,242 Ambulance fees 300,000 331,403 31,403 193,015 Auto impoundment fees 102,000 98,952 (3,048) 89,443 Other fees 89,850 79,870 (9,980) 95,363 Total charges for services 2,286,917 2,332,191 45,274 2,077,013 Fines: Municipal Court 687,300 840,442 153,142 704,768 Library 45,000 44,528 (472) 42,695 Total fines 732,300 884,970 152,670 747.463 (Continued) 52 Interest income Miscellaneous Total revenues Expenditures: General government: Legal (City Attorney) Legislative (City Council) Administration (City Manager) Public Information (City Secretary) Judicial (Municipal Court) Finance Nondepartmental Civil service Building maintenance Planning and inspection Environmental services Citicable Total general government Public safety: Police Fire Total public safety A-2. Continued CITY OF NORTH RICHLAND HILLS, TEXAS General Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual, Continued 1996 Variance - Favorable Budget Actual (Unfavorable ) $ 186,000 232,641 46,641 321.944 305.998 (15.946) 19.135.756 19.427.072 291.316 1995 Actual 241,393 171.533 18.357.272 147,573 146,412 1,161 124,896 107,500 100,978 6,522 76,757 353,580 376,607 (23,027) 355,123 328,118 304,400 23,718 280,309 584,677 578,611 6,066 473,843 589,668 563,653 26,015 500,213 590,727 408,737 181,990 423,461 53,112 53,746 (634) 35,105 579,504 579,504 579,504 598,942 570,738 28,204 557,295 565,257 584,700 (19,443) 479,398 160.833 164.782 (3.949) 527.714 4.659.491 4.432.868 226.623 4.413.618 5,941,154 5,863,606 77,548 5,324,474 4.312.427 4.245.365 67.062 3.835.606 10.253.581 10.1 08.971 144.610 9.160.080 (Continued) 53 A-2. Continued CITY OF NORTH RICHLAND HILLS, TEXAS General Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual, Continued 1996 1995 Variance - Favorable Budget Actual (Unfavorable ) Actual Culture and recreation - Parks, recreation, and library $ 2.341.655 2.310.529 3lJ26 1.986.904 Public works: Administration 173,794 172,565 1,229 151,079 Traffic control 472,921 429,326 43,595 401,909 Street repair and maintenance lJ 46.851 1.007.591 139.260 1.375.195 Total public works L 793.566 1.609,482 184.084 1.928.183 Total expenditures 19.048.293 18,461.850 586,443 17,488.785 Excess of revenues over expenditures 87,463 965.222 877.759 868,487 Other financing sources (uses): Operating transfers in 308,161 332,314 24,153 291,540 Operating transfers out (365.370) (555.370) 090.000) (964.327) Total other financing sources (uses) - net (57.209) (223.056) 065.847) (672.787) Excess of revenues and other sources over expenditures and other uses $ 30.254 742,166 711.912 195,700 Fund balance at beginning of year 3.620,483 3,424.783 Fund balance at end of year $ 4.362.649 3.620,483 54 SPECIAL REVENUE FUNDS Promotional Fund - to account for the operations and expenditures for which hotel/motel occupancy taxes are used. Occupancy tax revenues are used primarily to attract tourists and new businesses to the City. Donations Fund - to account for the operations for which voluntary contributions by citizens are used. Contributions are used primarily to support library activities, animal control and general public improvements. Special Investigation Fund - to account for the accumulation and use of resources from the forfeiture of contraband and certain other specialized police activities. Drainage Utility Fund - to account for the establishment of drainage facilities within the municipal boundaries of the City. All activities necessary to provide such facilities are accounted for in this fund, including, but not limited to, administration, operations, maintenance, and billing and collections. Parks and Recreation Facilities Development Fund - to account for the accumulation and use of resources to build and improve City Parks and recreation facilities. Crime Control and Prevention District Fund - to account for the accumulation and use of half cent sales tax proceeds dedicated for crime reduction programs. 55 CITY OF NORTH RICHLAND HILLS, TEXAS Special Revenue Funds Combining Balance Sheet September 30, 1996 with comparative totals for September 30, 1995 Special Drainage Assets Promotional Donations Investigation Utility Current assets: Deposits and investments, at cost $ 123,558 187,340 208,151 27,103 Taxes receivable 64,008 Accounts receivable 9,116 126,314 Accrued interest receivable 1,017 2,141 '2,607 Intergovernmental receivable Total current assets 188,583 198,597 210,758 153,417 Restricted assets: Designation for transition - deposits and investments, at cost - - Total assets $ 188,583 198.597 210,758 153,417 Liabilities and Fund Balances Liabilities: Bank overdraft $ Accounts payable 6,002 10,124 Accrued liabilities 16,534 Deposits and other liabilities 46,952 Due to other funds 40,000 Advances from other funds 160,000 Total liabilities 22,536 10,124 200,000 46,952 Fund balances: Reserved for encumbrances 2,209 31,100 15,960 Unreserved: Designated for capital improvement Designated for transition Unreserved - undesignated 163,838 157,373 (5.202) 106,465 Total fund balances 166,047 188,473 10,758 106,465 Total liabilities and fund balances $ 188,583 198,597 210,758 153,417 56 B-1 Parks and Recreation Crime Totals Facilities Development Control District 1996 1995 1,705,155 2,251,307 2,247,989 605,693 531,529 1,201,230 849,868 135,430 135,303 5,765 34,293 527,327 527,327 2,838,175 531,529 4,121,059 3,267,453 2,838,1 75 179,888 711.417 179,888 4,300,947 3,267.453 92,860 92,860 271,709 364,281 380,407 71 ,23 1 21,053 4,290 41,877 27,493 46,952 10,912 40,000 18,744 160,000 478,194 4,290 762,096 400,089 969,932 57,533 1,076,734 577,137 1,390,049 1,390,049 1,696,897 179,888 179,888 469,706 892,180 593,330 2,359,981 707,127 3,538,851 2,867,364 2,838,1 75 711.417 4,300,947 3,267.453 57 CITY OF NORTH RICHLAND HILLS, TEXAS Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Promotional Revenues: Sales tax Occupancy tax Contributions Interest income Intergovernmental revenue Drainage fees Proceeds from forfeiture of contraband Miscellaneous Total revenues $ 258,057 4,914 3.242 266.213 Expenditures: Current: Public safety Culture and recreation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 265,906 265.906 307 Other financing sources (uses): Operating transfers in Operating transfers out Proceeds from bond issuance Total other financing sources ( uses) - net Excess (deficiency) of revenues and other sources over expenditures and other uses 307 Fund balances at beginning of year Fund balances at end of year 165.740 $ 166.047 58 Special Donations Investigation 115,934 9,074 125.008 60,706 60.706 64.302 (18,161) (18.161) 46,141 142.332 188.473 14,249 259,547 57,796 331.592 526,728 526.728 (195.136) (195,136) 205.894 10.758 Drainage Utility 517 647,195 647.712 647.712 (626,724 ) (626.724 ) 20,988 85.477 106.465 B-2 Parks and Recreation Crime Totals Facilities Development Control District 1996 1995 3,369,110 712,867 4,081,977 3,284,878 258,057 258,166 115,934 146,557 198,098 339 227,191 416,823 884,409 1,143,956 838,360 647,195 656,993 57,796 121,007 1,950 5.192 200 4.453,567 713.206 6,537.298 5,722,984 6,079 532,807 523,609 589,770 916,382 793,387 2,533.1 12 2,533.1 12 9.41 1.753 3.1 22,882 6,079 3,982.301 10,728,749 1.330.685 707.127 2,554,997 (5,005,765) 2,512 (1,238,625) (1,883,510) (2,172,493) 2,000,000 (I ,238.625) (1.883.510) (169,981) 92.060 707,127 671,487 (5,175,746) 2,267,921 2,867,364 8,043.1 10 2.359,981 707.127 3.538,851 2,867.364 59 B-3 CITY OF NORTH RICHLAND HILLS, TEXAS Promotional Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 123,558 128,465 Taxes receivable 64,008 61,000 Accrued interest receivable 1.017 246 Total assets $ 188.583 189.711 Liabilities and Fund Balance Liabilities: Accounts payable $ 6,002 11,216 Accrued liabilities 16.534 12.755 Total liabilities 22.536 23.971 Fund balance: Reserved for encumbrances 2,209 1,587 Unreserved - undesignated 163.838 164.153 Total fund balance 166.047 165.740 Total liabilities and fund balance $ 188.583 189.711 60 B-4 CITY OF NORTH RICHLAND HILLS, TEXAS Promotional Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year ended September 30, 1996 with comparative actual amounts for year ended September 30, ] 995 1996 1995 Variance - Favorable Budget Actual (Unfavorable) Actual Revenues: Occupancy tax $ 266,043 258,057 (7,986) 258,166 Interest income 5,208 4,914 (294) 4,298 Miscellaneous income 3.242 3,242 Total revenues 271,251 266,213 (5,038) 262.464 Expenditures: Culture and recreation 258,625 265,906 (7,281) 227,752 Excess (deficiency) of revenues over expenditures $ 12,626 307 (12,319) 34,712 Fund balance at beginning of year 165,740 131.028 Fund balance at end of year $ 166,047 165,740 61 B-5 CITY OF NORTH RICHLAND HILLS, TEXAS Donations Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 187,340 146,073 Accounts receivable 9,116 Accrued interest receivable 2,141 Total assets $ 198.597 146,073 Liabilities and Fund Balance Liabilities: Accounts payable $ 10,124 3,741 Fund balance: Reserved for encumbrances 31 , 1 00 4,526 Unreserved - undesignated 157.373 137,806 Total fund balance 188,473 142,332 Total liabilities and fund balance $ 198,597 146,073 62 B-6 CITY OF NORTH RICHLAND HILLS, TEXAS Donations Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year ended September 30, 1996 with comparative actual amounts for year ended September 30, 1995 1996 1995 Variance - Favorable Budget Actual (Unfavorable ) Actual Revenues: Contributions $ 93,300 115,934 22,634 146,557 Interest income 7,000 9,074 2,074 6,673 Total revenues 100,300 125,008 24,708 153.230 Expenditures: Culture and recreation 93,300 60,706 32,594 92,687 Excess of revenues over expenditures 7,000 64.302 57.302 60,543 Other financing uses: Operating transfers out (18.161) (18.161) Excess of revenues over expenditures and other uses $ 7,000 46,141 39.141 Fund balance at beginning of year 142.332 81.789 Fund balance at end of year $ 188.473 142.332 63 B-7 CITY OF NORTH RICHLAND HILLS, TEXAS Special Investigation Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 208,151 172,739 Accrued interest receivable 2.607 34.047 Total assets $ 210.758 206.786 Liabilities and Fund Balance Liabilities: Accounts payable $ 892 Due to other funds 40,000 Advances from other funds 160.000 Total liabilities 200.000 892 Fund balance: Reserved for encumbrances 15,960 Unreserved - undesignated (5.202) 205.894 Total fund balance 10.758 205.894 Total liabilities and fund balance $ 210.758 206.786 64 CITY OF NORTH RICHLAND HILLS, TEXAS Special Investigation Fund Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 B-8 1996 1995 Revenues: Proceeds from forfeiture of contraband Intergovernmental Interest income Total revenues $ 57,796 259,547 14.249 331.592 Expenditures: Public safety Deficiency of revenues over expenditures 526.728 (195.136) Other financing uses: Operating transfers out Deficiency of revenues over expenditures and other uses (195,136) Fund balance at beginning of year Fund balance at end of year 205.894 $ 10.758 65 121,007 338,360 15.526 474.893 523.609 (48.716) (35.515) (84,231 ) 290.125 205.894 B-9 CITY OF NORTH RICHLAND HILLS, TEXAS Drainage Utility Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 27,103 Accounts receivable 126.314 135.303 Total assets $153.417 135.303 Liabilities and Fund Balance Liabilities: Accounts payable $ 20,170 Deposits and other liabilities 46,952 10,912 Due to other funds 18.744 Total liabilities 46.952 49.826 Fund balance: Unreserved - undesignated 106.465 85.477 Total fund balance 106.465 85.477 Total liabilities and fund balance $ 153.417 135.303 66 B-I0 CITY OF NORm RICHLAND HILLS, TEXAS Drainage Utility Fund Statement of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual Years ended September 30, 1996 with comparative actual totals for year ended September 30, 1995 1996 1995 Variance - Favorable Budget Actual (Unfavorable ) Actual Revenues: Drainage fees $ 655,000 647,195 (7,805) 656,993 Interest income I. 900 517 (1.383) 716 Total revenues 656,900 647,712 (9,1 88) 657,709 Expenditures: Capital outlay - Excess of revenues over expenditures 656,900 647,712 (9,188) 657,709 Other financing uses: Operating transfers out (626,724 ) (626,724 ) (771.522) Excess (deficiency) of revenues over expenditures and other uses $ 30,1 76 20,988 (9,188) (113,813) Fund balance at beginning of year 85,477 199,290 Fund balance at end of year $ 106,465 85,477 67 CITY OF NORTH RICHLAND HILLS, TEXAS Parks and Recreation Facilities Development Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets Deposits and investments, at cost Intergovernmental receivable Sales taxes receivable Total assets Liabilities and Fund Balance Liabilities: Bank overdraft Accounts payable Accrued liabilities Total liabilities Fund balance: Reserved for encumbrances Designated for capital improvements Total fund balance Total liabilities and fund balance 68 1996 $ 1,705,155 527,327 605.693· $ 2.838.1 75 $ 92,860 364,281 21.053 478.194 969,932 1.390.049 2,359.981 $ 2.838.1 75 B-l1 1995 1,800,712 788.868 2.589.580 271,709 35,212 14.738 321.659 571,024 1.696.897 2.267.921 2.589.580 CITY OF NORTH RICHLAND HILLS, TEXAS Parks and Recreation Facilities Development Fund Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 1996 Revenues: Sales tax revenue Interest income Intergovernmental revenue Miscellaneous Total revenues $ 3,369,110 198,098 884,409 1,950 4.453.567 Expenditures : Current - culture and recreation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 589,770 2,533.112 3.122,882 1.330,685 Other financing sources (uses): Proceeds from bond issuance Operating transfer in Operating transfer out Total other financing sources (uses) - net Excess (deficiency) of revenues and other sources over expenditures and other uses (1.238,625) (1,238,625) 92,060 Fund balance at beginning of year Fund balance at end of year 2,267,921 $ 2.359,981 69 B-12 1995 3,284,878 389,610 500,000 200 4,174,688 472,948 9.411.753 9,884,701 (5,710,013) 2,000,000 2,512 (1.365.456) 637,056 (5,072,957) 7.340,878 2,267,921 CITY OF NORTH RICHLAND HILLS, TEXAS Crime Control and Prevention District Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Current assets: Taxes receivable $ 53 1.529 - - Total current assets 531.529 Restricted assets: Designation for transition - deposits and investments, at cost 179.888 - - Total assets $ 711.417 - Liabilities and Fund Balance Accrued liabilities $ 4.290 - - Fund balance: Reserved for encumbrances 57,533 Designated for transition 179,888 Unreserved - undesignated 469.706 Total fund balance 707.127 Total liabilities and fund balance $ 711.417 - 70 B-13 CITY OF NORTH RICHLAND HILLS, TEXAS Crime Control Prevention and District Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years ended September 30, 1996 with comparative actual totals for year ended September 30, 1995 1996 Variance - Favorable Budget Actual (D nfavorab Ie) Revenues: Sales tax $ 794,236 712,867 (81,369) Interest income 339 339 Total revenues 794236 713,206 (81.030) Expenditures : Public safety 80,443 6,079 74.364 Excess (deficiency) of revenues over expenditures $ 713,793 707,127 (6,666) Fund balance at beginning of year Fund balance at end of year 707.127 71 B-14 1995 Actual - - - - .. (This page left blank intentionally) 72 DEBT SERVICE FUNDS General Debt Service Fund - to accumulate monies for the payment of interest and principal on general long-term debt. Financing is provided primarily by a specific annual property tax levy. Sales Tax Revenue Debt Service Fund - to accumulate monies for the payment of interest and principal on sales tax revenue bonds. Financing is provided by sales tax revenue. 73 (This page left blank intentionally) 74 C-l CITY OF NORTH RICHLAND HILLS, TEXAS Debt Service Funds Combining Balance Sheet September 30, 1996 with comparative totals for September 30, 1995 Totals Sales Tax Assets General Revenue 1996 1995 Deposits and investments, at cost $ 1,361,036 1 ,22 1 , 158 2,582,194 2,387,710 Interest receivable 19.301 19.301 2.849 Total assets $ 1.380.337 1.22 U 58 2.601.495 2.390.559 Liabilities and Fund Balance Liabilities: Accrued liabilities $ 50,821 50.821 61.675 Fund balance: Reserved for debt service 1.329.516 1.22U58 2.550.674 2.328.884 Total liabilities and fund balance $ 1.380.337 1.221.158 2,601 .495 2.390.559 75 C-2 CITY OF NORTH RICHLAND HILLS, TEXAS Debt Service Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balance Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Total General Sales Tax Revenue 1996 1995 Revenues: Property taxes Interest income Total revenues $ 4,600,000 . 92.235 4.692.235 4,600,000 92.235 4.692.235 4,200,000 65.711 4.265.711 Expenditures: Retirement of general long-tenn debt Interest and fiscal, agent charges Total expenditures Deficiency of revenues over expenditures 3,024,609 370,000 3,394,609 3,329,485 2.278.783 850.360 3.129.143 2.776.259 5.303.392 1.220.360 6.523.752 6.105.744 (611.157) (1.220.360) (1.83 1.517) (1.840.033) 814.682 1 .238.625 2.053.307 2.065.531 203,525 18,265 221,790 225,498 1.125.991 1 .202.893 2.328.884 2.103.386 $ 1.329.516 1.221.158 2.550.674 2.328.884 Other financing sources: Operating transfers in Excess of revenues and other sources over expenditures Fund balance at beginning of year Fund balance at end of year 76 C-3 CITY OF NORTH RICHLAND HILLS, TEXAS General Debt Service Fund Comparative Balance Sheets September 30, 1996 with comparative totals for September 30, 1995 Assets 1996 1995 Deposits and investments, at cost $ 1,361,036 1,167,102 Interest receivable 19.301 2,849 Total assets $ 1,380.337 U69,951 Liabilities and Fund Balance Liabilities: Accrued liabilities $ 50,821 43,960 Fund balance: Reserved for debt service 1,329,516 1,125,991 Total liabilities and fund balance $ 1,380.337 U69,951 77 C-4 CITY OF NORTH RICHLAND illLLS, TEXAS General Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year ended September 30, 1996 with comparative actual amounts for year ended September 30, 1995 Revenues: Property taxes Interest income 1 Total revenues 1996 1995 Variance - Favorable Budget Actual (Unfavorable ) Actual $ 4,600,000 4,600,000 4,200,000 70.000 92.235 22.235 65.711 4.670.000 4.692.235 22.235 4.265.711 Expenditures: Retirement of general long-term debt Interest and fiscal agent charges Total expenditures Excess (deficiency) of revenues over expenditures 3,029,332 3,024,609 4,723 3,024,485 2.290.693 2.278.783 11.910 1.996.396 5.320.025 5.303.392 16.633 5.020.881 (650.025) (611.157) 38.868 (755.170) 783.876 814.682 30.806 767.775 $ 133.851 203,525 69.674 12,605 - 1.125.991 1.113.386 $ 1.329.516 1.125.991 Other financing sources: Operating transfers in Excess of revenues and other sources over expenditures Fund balance at beginning of year Fund balance at end of year 78 C-5 CITY OF NORTH RICHLAND HILLS, TEXAS Sales Tax Revenues Debt Service Fund Comparative Balance Sheets September 30, 1996 with comparative totals for September 30, 1995 Assets 1996 1995 Deposits and investments, at cost $ 1.221.158 1220.608 Total assets $ 1.221.158 1220.608 Liabilities and Fund Balance Liabilities: Accrued liabilities $ 17.715 Fund balance: Reserved for debt service 1.221.158 1.202.893 Total liabilities and fund balance $ 1.221.158 1.220.608 79 C-6 CITY OF NORTH RICHLAND HILLS, TEXAS Sales Tax Revenue Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year ended September 30, 1996 with comparative actual amounts for year ended September 30, 1995 Revenues Expenditures: Retirement of general long-term debt Interest and fiscal agent charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources: Operating transfers in Excess of revenues and other sources sources expenditures Fund balance at beginning of year Fund balance at end of year 1996 1995 Budget Variance - Favorable (Unfavorable) Actual Actual $ 370,000 370,000 305,000 868,625 850.360 18,265 779,863 1,238,625 1.220.360 18.265 1 ,084,863 (1,238,625) (1,220,360) 18,265 (1,084,863) 1,238,625 1,238,625 1,297,756 $ 18,265 18.265 212,893 1.202,893 990,000 $ 1,221,158 1,202,893 80 CAPITAL PROJECTS FUNDS General - to account for financial resources to be used for the acquisition or construction of major street and drainage capital projects and various municipal buildings. Financing is provided primarily by the sale of general obligation bonds. Streets - to account for financial resources to be used for the acquisition or construction of major street capital projects. Financing is provided primarily by the sale of general obligation bonds. Drainage - to account for financial resources to be used for the acquisition or construction of major drainage capital projects. Financing is provided primarily by the sale of general obligation bonds. Public Safety - to account for financial resources to be used for the acquisition or construction of major public safety capital projects. Financing is provided primarily by the sale of general obligation bonds. Permanent Street Maintenance - to account for financial resources to be used for the maintenance of city streets. Financing is provided primarily by transfers from the General Fund. 81 D-1 CITY OF NORTH RlCHLAND HILLS, TEXAS Capital Proiects Funds Combining Balance Sheets September 30, 1996 with comparative totals for September 30, 1995 Assets General Streets Drainage Deposits and investments, at cost $' 7,328,397 3,789,602 1,401,579 Receivables: Accounts 18,508 12,289 Accrued interest 150,177 34,977 10,407 Special assessments 874.192 Total assets $ 8.371.274 3.836.868 1.41 1.986 Liabilities and Fund Balance Liabilities: Bank overdraft $ 281,779 131,031 24,519 Accounts payable and accrued liabilities 86,404 45,265 741 Retainage payable 280,687 127,961 Deposits and other liabilities 385,484 Deferred revenue 917.625 Total liabilities 1.95 1.979 304.257 25.260 Fund balance: Reserved for encumbrances 2,584,921 1,092,860 Unreserved: Designated for capital improvements 3.834.374 2.439.751 1.3 86.726 Total fund balance 6.419.295 3.532.611 1.386.726 Total liabilities and fund balance $ 8.371.274 3.836.868 1.41 1.986 82 Permanent Public Street Total Safety Maintenance 1996 1995 1,360,987 92,629 13,973,194 14,289,184 30,797 184,330 (2,579) 2,460 195,442 139,073 - 874.192 83 1.814 - 1.358,408 95.089 15.073.625 15,444,401 437,329 73,174 2,500 134,910 196,296 6,657 415,305 93,774 385,484 388,082 - 917.625 735.674 - 6.657 2.500 2.290.653 1.487.000 8,026 3,685,807 7,169,757 1.343.725 92.589 9.097.165 6.787.644 1.35 1. 751 92.589 12.782.972 13.957,401 1.358,408 95.089 15.073.625 15,444,401 83 0-1. Continued CITY OF NORTH RICHLAND HILLS, TEXAS D-2 Capital Proiects Funds Combining Statements of Revenues, Expenditures and Changes in Fund Balance Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 General Streets Drainage Revenues: Special assessments $ 183,408 Interest income 428,852 140,457 20,303 Grant revenue 175,359 Other income Total revenues 612,260 315,816 20,303 Expenditures: Capital outlay: General government: Buildings 1,769,917 Personal services 165,067 Administration fees 210,000 Supplies and other 14,031 Capital expenditures Total general government 2,159,015 Public works: Streets and drainage 3,060,693 3,708,692 741 Public safety Total expenditures 5,219,708 3,708,692 741 Excess (deficiency) of revenues over expenditures ( 4,607 ,448) (3,392,876) 19,562 Other financing sources (uses): Proceeds from bonds 1,150,000 4,642,000 1,373,000 Gain on sale of fixed assets Operating transfers in 183,238 Operating transfer out (59,852) (87,537) (5,836) Total other financing sources (uses) - net 1,273,386 4,554,463 1,367,164 Excess (deficiency) of revenues and other sources over expenditures and other uses (3,334,062) 1,161,587 1,386,726 Fund balance at beginning of year 9,753,357 2.371,024 Fund balance at end of year $ 6,4 19,295 3.532,611 1,386,726 84 0-2. Continued Penn anent Public Street Totals Safety Maintenance 1996 1995 183,408 655,142 134,587 17,363 741,562 665,019 175,359 14 14 45.694 134.587 17.377 L1 00.343 1.365.855 1,769,917 1,001,347 165,067 137,838 210,000 210,000 14,031 15,134 48.260 2.159.015 1.412.579 438,164 7,208,290 2,807,573 319.930 319.930 15,408 319.930 438.164 9.687.235 4.235.560 (185.343) (420.787) (8.586.892) (2.869.705) 7,165,000 6,000,000 29,397 349,450 532,688 1,397,604 (132,000) (285.225) ( 1 00.708) ( 132.000) 349,450 7,412,463 7,326.293 (317,343) (71,337) (1,174,429) 4,456,588 1 ,669.094 163.926 13,957.401 9.500,813 \,351,751 92.589 12.782,972 13,957,401 85 0-3 CITY OF NORTH RICHLAND HILLS, TEXAS General Capital Proiects Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 7,328,397 9,926,581 Receivables: Accounts 18,508 184,330 Accrued interest 150,177 . 113,827 Special assessments 874.192 831.814 Total assets $ 8.371.274 11.056,552 Liabilities and Fund Balance Liabilities: Bank overdraft $ 281,779 Accounts payable and accrued liabilities 86,404 123,468 Retainage payable 280,687 55,971 Deposits and other liabilities 385,484 388,082 Deferred revenue 917,625 735,674 Total liabilities 1.951.979 1.303.195 Fund balance: Reserved for encumbrances 2,584,921 4,735,935 Unreserved: Designated for capital improvements 3,834.374 5,017,422 Total fund balance 6,419,295 9,753.357 Total liabilities and fund balance $ 8.371.274 11.056,552 86 CITY OF NORTH RICHLAND IDLLS, TEXAS General Capital Proiects Fund Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 D-4 1996 1995 $ 183,408 655,142 428,852 539,065 45,694 612,260 1,239,901 Revenues: Special assessments Interest income Other income Total revenues Expenditures: Capital outlay: General government: Buildings Personal services Administration fees Supplies and other Capital expenditures Total general government Public works: Streets and drainage Total expenditures Excess of expenditures over revenues 1,769,917 165,067 210,000 14,031 2,159,015 3,060,693 5,219,708 (4,607,448) Other financing sources (uses): Gain on sale of fixed assets Proceeds from bonds Operating transfers in Operating transfers out Total other financing sources (uses) - net Excess (deficiency) of revenues and other 'sources over expenditures and other uses 1,150,000 183,238 (59,852) 1,273386 (3,334,062) Fund balance at beginning of year Fund balance at end of year 9,753357 $ 6,419,295 87 1,001,347 137,838 210,000 15,134 48,260 1,412,579 1,937,853 3,350,432 (2,1 10,531) 29,397 1,100,000 1,233,678 2,363,075 252,544 9,500,813 9,753,357 CITY OF NORTH RlCHLAND mLLS, TEXAS D-5 Streets Comparative Balance Sheets September 30, 1996 and 1995 Assets Deposits and investments, at cost Receivables: Accounts Accrued interest Total assets Liabilities and Fund Balance Liabilities: Bank overdraft Accounts payable and accrued liabilities Retainage payable Total liabilities Fund balance: Reserved for encumbrances Unreserved: Designated for capital improvements Total fund balance Total liabilities and fund balance 88 1996 1995 $ 3,789,602 2,539,085 12,289 34.977 15.744 $ 3.836.868 2.554.829 $ 131,031 73,174 45,265 72,828 127.961 37.803 304.257 183.805 1,092,860 2,433,230 2.439.751 (62.206) 3.532.611 2.371.024 $ 3.836.868 2.554.829 D-6 CITY OF NORTH RICHLAND HILLS, TEXAS Streets Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 Revenues: Interest income Grant revenue Total revenues 1996 1995 $ 140,457 76,169 175.359 315.816 76.169 Expenditures: Capital outlay: Public works: Streets and drainage Excess of expenditures over revenues 3.708.692 869.720 (3,392.876) (793.551 ) 4,642,000 3,225,000 (87.537) (60,425) 4.554,463 3.164,575 1,161,587 2,371,024 2,371,024 $ 3,532,611 2,371 ,024 Other financing sources (uses): Proceeds from bonds Operating transfers out Total other financing sources (uses) - net Excess of revenues and other sources over expenditures and other uses Fund balance at beginning of year Fund balance at end of year 89 D-7 CITY OF NORTH RICHLAND HILLS, TEXAS Public Safety Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 1,360,987 1,659,592 Accrued interest receivable (2.579) 9.502 Total assets $ 1.358,408 1.669.094 Liabilities and Fund Balance Liabilities: Retainage payable $ 6.657 Fund balance: Reserve for encumbrances 8,026 592 Unreserved: Designated for capital improvements 1.343.725 1.668.502 Total fund balance 1.35 1. 751 1.669.094 Total liabilities and fund balance $ 1.358,408 1.669.094 90 CITY OF NORTH RICHLAND HILLS, TEXAS 0-8 Public Safety Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 Revenues: Interest income Total revenues 1996 1995 $ 134.587 49.785 134.587 49.785 Expenditures: Capital outlay: Public safety Excess (deficiency) of revenues over expenditures 319.930 15.408 (185.343) 34.377 Other financing sources (uses): Proceeds from bonds Operating transfers out Total other financing sources (uses) - net Excess (deficiency) of revenues and other sources over expenditures and other uses (132.000) (132.000) 1,675,000 (40.283) 1.634.717 (317,343) 1,669,094 Fund balance at beginning of year Fund balance at end of year 1.669.094 $ 1.351.751 1.669,094 91 D-9 CITY OF NORTH RICHLAND HILLS, TEXAS Permanent Street Maintenance Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Deposits and investments, at cost $ 92,629 163,926 Accrued interest receivable 2.460 Total assets $ 95,089 163,926 Liabilities and Fund Balance Liabilities: Accounts payable and accrued liabilities $ 2.500 Fund balance: Unreserved: Designated for capital improvements 92.589 163,926 Total fund balance 92,589 163,926 Total liabilities and fund balance $ 95,089 163,926 92 D-10 CITY OF NORm RICHLAND HILLS, TEXAS Permanent Street Maintenance Comparative Statements of Revenues, Expenditures and Changes in Fund Balance Years ended September 30, 1996 and 1995 1996 1995 Revenues: Interest income Other income Total revenues $ 17,363 ---1.1 17,377 Expenditures: Capital outlay: Public works: Streets and drainage Excess of expenditures over revenues Fund balance at beginning of year Fund balance at end of year 438,164 (420,787) 349A50 163,926 (71,337) 163,926 163,926 $ 92589 163,926 Other financing sources: Operating transfers in Excess (deficiency) of revenues and other sources over expenditures 93 (This page left blank intentionally) 94 ENTERPRISE FUNDS Water and Sewer Fund - to account for the provision of water and sewer services to residents of the City and certain nonresidents. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and related debt service, and billing and collection. Golf Course Fund - to account for operations of the City's public golf course. Aquatic Park Fund - to account for operations of the City's water park which opened in 1995. 95 (This page left blank intentionally) 96 E-1 CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Balance Sheet September30, 1996 with comparative totals for September 30, 1995 Water and Golf Aquatic Totals Assets Sewer Course Park 1996 1995 Current assets: Deposits and investments, at cost $ 3,723,747 660,386 303,106 4,687,239 994,669 Accounts receivable: Billed 2,023,693 2,023,693 1,916,326 Unbilled 836,488 836,488 825,493 Intergovernmental 686,963 686,963 460,076 Other 63.776 13.479 17.642 94.897 43.530 Total accounts receivable 3,610,920 13,479 17,642 3,642,041 3,245,425 Less allowance for estimated uncollectible accounts (246.277) (246.277) 032.451) Net accounts receivable 3.364.643 13.479 17.642 3.395.764 3.112.974 Accrued interest receivable 47,357 6,098 53,455 8,315 Prepaid expenses 2,599 15,234 17,833 25,319 Due from other funds 17,333 17,333 15,925 Inventories, at cost 203.264 88.567 6.678 298.509 236.957 Total current assets 7.358.943 777.666 333.524 8.470.133 4.394.159 Restricted assets: Construction fund - deposits and investments, at cost 778,484 28,964 807,448 3,823,482 Reserve fund - deposits and investments, at cost 1,829,030 1,829,030 1,829,030 Interest and sinking fund - deposits and investments, at cost 726,341 45,761 772,102 1,125,245 Customers' deposits - deposits and investments, at cost 1,369,872 1,369,872 1,321,995 Reserve for rate stabilization - deposits and investments, at cost 300,000 300,000 Reserve for future construction - deposits and investments, at cost 199,812 200,920 400,732 Reserve for insurance - deposits and investments, at cost 120,000 120,000 (Continued) 97 CITY OF NORTH RICHLAND HILLS, TEXAS E-l, Continued Enterprise Funds Combining Balance Sheet September 30, 1996 with comparative totals for September 30, 1995 Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Other restricted deposits and investments, at cost $ 65,876 65,876 42,404 Total restricted assets 5,269,4 15 45,761 349,884 5,665,060 8,142,156 Property, plant and equipment, at cost: Land 349,464 1,758,000 745,772 2,853,236 2,853,235 Land improvements 2,980,929 2,980,929 2,845,853 Building and improvements 1,140,007 2,125,526 919,900 4,185,433 4,169,218 Other improvements 7,353,177 7,353,177 6,865,181 Utility plant in service 61,174,362 - 61,174,362 57,332,784 Machinery and equipment 1 ,268,773 484,314 359,304 2,1 12,391 2,1 71,066 63,932,606 7,348,769 9,378,153 80,659,528 76,237,337 Less accumulated depreciation (15,036,978) (1,475,615) (410,188) (16,922,781) (15,047,702) 48,895,628 5,873,154 8,967,965 63,736,747 61,189,635 Construction in progress 4,106,564 4,106,564 3,902,998 Net property, plant and equipment 53,002,192 5,873,154 8,967,965 67,843,311 65,092,633 Other assets, net of accumulated amortization 147,597 65,929 213,526 228,961 Advances to other funds 465,1 19 465,1 19 480,679 Total assets $ 66,243,266 6,762,510 9,65 1,373 82,657,149 78,338,588 Liabilities and Fund Equity Liabilities: Current liabilities (payable from current assets): Bank overdraft $ 364,342 364,342 710,613 Current portion of revenue bonds payable 1,342,917 1,342,917 '1,255,833 Accounts payable 1,500,209 95,718 47,423 1,643,350 1,462,790 Accrued liabilities 244,264 90,351 31,831 366,446 424,863 Other current liabilities 32,584 32,584 2,524 Due to other funds 44,700 44,700 39,1 64 3,484,316 230,769 79,254 3,794,339 3,895,787 (Continued) 98 E-l, Continued CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Balance Sheet, Continued Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Current liabilities (payable from restricted assets): Accrued interest payable $ 50,670 26,552 77,222 85,596 Current portion of revenue bonds, golf course obligations and contractual obligations payable 122,083 230,000 352,083 334,167 Accounts payable 80,671 Retainage payable 101,014 101,014 2,672 Customers' deposits 1,369,872 1,369,872 1,321,995 Developers' deposits 7,656 7,656 9,056 I ,651 ,295 256,552 1,907,847 1,834,157 Total current liabilities 5,135,611 487,321 79,254 5,702,186 5,729,944 Long-term liabilities: Golf course obligations 4,490,000 4,490,000 4,685,000 Discount on golf course obligations (69,176) (69,176) (73,788) Contractual obligations payable 75,000 75,000 110,000 Revenue bonds (net of current portion) 11,881,938 - 11,881,938 13,001,515 Discount on revenue bonds (179,741) (179,741) (194,134) Advances from other funds 810,917 810,917 855,927 Total long-term liabilities II, 702,197 5,306,741 - 17,008,938 18,384,520 Total liabilities 16,837,808 5,794,062 79 .254 22,711,124 24,114,464 (Continued) 99 E-1. Continued CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Balance Sheet, Continued Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Fund equity: Contributed capital $ 25,144,561 1,882,372 8,855,695 35,882,628 33,731,479 Retained earnings (accumulated deficit): Reserved for revenue bond interest and sinking fund 726,341 726,341 611,823 Reserved for reserve fund 1,863,250 1,863,250 1,829,030 Reserved for rate stabilization 300,000 300,000 Reserved for future construction 199,812 200,920 400,732 502,814 Reserved for insurance 120,000 120,000 75,000 Reserved - other 24,000 24,000 24,000 Unreserved (deficit) 2 1.147 .494 (913.924) 395.504 20.629.074 17.449.978 Total retained earnings (accu- mulated deficit) 24.260.897 (913.924) 716.424 24.063.397 20.492.645 Total fund equity 49.405.458 968.448 9.572.1 19 59.946.025 54.224.124 Total liabilities and fund equity $ 66.243.266 6.762.510 9.65 1.373 82.657.149 78.338.588 100 E-2 CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Operating revenues: Water and sewer service $ 19,761,916 19,761,916 17,690,846 Water and sewer connections 399,683 399,683 316,370 Sewer transportation 8,026 Service charges 800,087 800,087 485,120 Inspection fees 45,306 45,306 33,675 Assessment revenue 9,471 9,471 22,881 Golf course fees and charges 2,435,289 2,435,289 2,177,067 Aquatic park admissions 1,438,709 1,438,709 1,259,484 Recreation equipment rental 134,823 134,823 151,358 Food, beverage and gifts 313,829 313,829 320,190 Sponsorships 45,000 45,000 20,750 Other income 12542 12542 16,049 Total operating revenues 21,016,463 2,435,189 1 ,944,903 25,396,655 22,501,816 Operating expenses: Contractual services 9,321,422 521,100 9,842,522 9,066,359 Personal services 2,607,309 783,470 3,390,779 3,031,342 Cost of golf course sales and services 1,363,998 1,363,998 1,269,706 Repairs and maintenance 827,692 29,471 857,163 939,192 Supplies 709,440 282,697 992,137 897,477 Depreciation 1,425,265 265,057 275,989 1,966,311 1,660,197 Franchise fees 491,432 491,432 411 ,206 Payments in lieu of taxes 273,122 273,122 255,819 Administration fees 1 ,025,000 222,846 1,247,846 1 ,296,860 Total operating expenses 16,680,682 1,851,901 1,892,727 20,425,310 18,828,1 58 Operating income 4,335,781 583,388 52,1 76 4,971 ,345 3,673.658 Nonoperating revenues (expenses ): Interest income 406,027 28,313 29,044 463,384 522,821 Interest expense and fiscal agent charges (1,070,111) (377,447) - (1,447,558) (1,495,696) (Continued) 101 E-2, Continued CITY OF NORTH RICHLAND IDLLS, TEXAS Enterprise Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit), Continued Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Loss on disposal of fixed assets $ (2 1.096) (2.1 19) (23,215) (293,748) Total nonoperating revenues (expenses) - net (685.180) (35 1.253) 29,044 (1.007.389) ( 1.266,623) Income before operating transfers 3,650,601 232,135 81,220 3,963,956 2,407,035 Operating transfers in 67,700 Operating transfers out (393,204) (393,204) (652.249) Total operating transfers (393,204) (393,204) (584,549) Net income 3,257,397 232,135 81,220 3,570,752 1,822,486 Retained earnings (accumulated deficit) at beginning of year 2 1.003,500 (1 , 146,059) 635,204 20.492,645 18,670,159 Retained earnings (accumulated deficit) at end of year $ 24,260,897 (913,924) 716.424 24,063.397 20.492,645 102 E-3 CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Statement of Cash Flows Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Operating income $ 4,335,781 583,388 52,176 4,971,345 3,673,658 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 1,425,265 265,057 275,989 1,966,311 1,660,197 Loss on disposal of fixed assets (21,096) (2,119) (23,215) (293,748) Amortization 11,399 4,612 16,011 16,011 Change in assets and liabilities: (Increase) decrease in accounts receivable 335,947 12,097 (17,284) 330,760 (510,508) (Increase) decrease in inventories (40,559) (20,710) (283 ) (61,552) 54,419 Decrease in prepaid expenses 392 7,094 7,486 176,681 Decrease in other assets 4,036 4,036 36,064 Increase (decrease) in accounts and retainage payable 188,533 (23,120) 32,818 198,231 (80) Increase (decrease) in accrued liabilities (41,590) (24,722) 7,895 (58,417) 173,371 Increase (decrease) in other current liabilities 30,060 30,060 (23,881 ) Increase in customers' deposits 47.877 47.877 63.963 Total adjustments 1.936.228 222.225 299.135 2.457.588 1.352.489 Net cash provided by operating activities 6.272.009 805.613 35 1.311 7.428.933 5.026.147 Cash flows from noncapital financing activities: Increase (decrease) in bank overdraft (346,271 ) (346,271) 600,925 (Continued) 103 E-3. Continued CITY OF NORTH RICHLAND HILLS, TEXAS Enterprise Funds Combining Statement of Cash Flows, Continued Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Operating transfers to other funds (393,204) (393,204) (584,549) Receipts from collection of amounts due from other funds and advances to other funds 14,152 14,152 7,930 Principal paid on amounts due to and advances from other funds (39.474) (39.474) (31.323) Net cash used for noncapital financing activities (725.323) (39.474) (764.797) (7.017) Cash flows from capital and related financing activities: Acquisition and construction of capital assets (3,578,999) (154,546) (511,395) (4,244,940) (3,680,900) Capital grant received 943,236 943,236 1,176,131 Principal paid on revenue obligations and note payable (1,370,000) (220,000) (1,590,000) (1,320,000) Interest paid on revenue bonds and golf course obligations and note payable (717,779) (378,337) (1,096,116) (1,175,902) Payments made on refunding of developers' deposits (1,400) (1,400) 1,019 Proceeds from sale of capital assets 122.314 122.314 Net cash used for capital and related financing activities (4.724.942) (630.569) (511.395) (5.866.906) (4,999.652) (Continued) 104 CITY OF NORTH RICHLAND HILLS, TEXAS E-3. Continued Enterprise Funds Combining Statement of Cash Flows, Continued Water and Golf Aquatic Totals Sewer Course Park 1996 1995 Cash flows from investing activities - interest on investments $ 365.115 28.313 24.816 418.244 514506 Net (increase) decrease in cash and equivalents 1,186,859 163,883 (135,268) 1,215,474 533,984 Cash and cash equivalents at beginning of year 7.806.303 542.264 788.258 9.136.825 8.602.841 Cash and cash equivalents at end of year $ 8.993.162 706.147 652.990 10.352.299 9.136.825 Noncash capital and related financing activities: During 1996, bond discount amortization on revenue bonds totalled $359,816 ($345,423 imputed interest on zero coupon bonds and $14,393 amortization of discount on bonds). During 1996, developers contributed utility plant assets in the amount of $594,363. During 1996, the City was awarded capital grants in the amount of $1,556,786 of which $943,236 was received during the year and $613,550 is included in intergovernmental accounts receivable. 105 ,- £-4 CITY OF NORTH RICHLAND HILLS, TEXAS Water and Sewer Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 $ 3,723,747 $ 5,248 2,023,693 1,916,326 836,488 825,493 686,963 460,076 63.776 17.596 3,610,920 3,219,491 (246.277) 032.451) 3.364.643 3.087.040 47,357 6,445 2,599 2,991 17,333 15,925 203.264 162.705 7.358.943 3.280.354 Current assets: Deposits and investments, at cost Accounts receivable: Billed Unbilled Intergovernmental Other Total accounts receivable Less allowance for estimated uncollectible accounts Net accounts receivable Accrued interest receivable Prepaid expenses Due from other funds Inventories, at cost Total current assets Restricted assets: Construction fund - deposits and investments, at cost Reserve fund - deposits and investments, at cost Interest and sinking fund - deposits and investments, at cost Customers' deposits - deposits and investments, at cost Reserve for rate stabilization - deposits and investments, at cost Reserve for future construction - deposits and investments, at cost Other restricted deposits and investments, at cost Total restricted assets 778,484 3,823,482 1,829,030 1,829,030 726,341 784,144 1,369,872 1,321,995 300,000 199,812 65.876 42.404 5.269.415 7.801.055 (Continued) 106 $ 364,342 710,613 1,342,917 1,255,833 1,500,209 1,329,347 244,264 285,854 32.584 2.524 3.484.316 3.584.171 50,670 58,154 122,083 114,167 80,671 101,014 2,672 1,369,872 1,321,995 7.656 9.056 1.651.295 1.586.715 5.135.611 5.170.886 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Water and Sewer Fund Comparative Balance Sheets, Continued Property, plant and equipment, at cost: Land Building and improvements Utility plant in service Machinery and equipment 1996 Less accumulated depreciation $ 349,464 1,140,007 61,174,362 1.268.773 63,932,606 (15.036.978) 48,895,628 4.106.564 53,002,192 147,597 465.119 $ 66.243.266 Construction in progress Net property, plant and equipment Other assets, net of accumulated amortization Advances to other funds Total assets Liabilities and Fund Equity Liabilities: Current liabilities (payable from current assets): Bank overdraft Current portion of revenue bonds payable Accounts payable Accrued liabilities Other current liabilities Current liabilities (payable from restricted assets): Accrued interest payable Current portion of revenue bonds payable Accounts payable Retainage payable Customers' deposits Developers' deposits Total current liabilities 107 E-4. Continued 1995 349,464 1,132,701 57,332,784 1.228.716 60,043,665 ( 13.692.568) 46,351,097 3.902.998 50,254,095 158,996 480.679 61.975.179 CITY OF NORTH RICHLAND HILLS, TEXAS Water and Sewer Fund Comparative Balance Sheets, Continued E-4. Continued 1996 1995 $ 11,881,938 13,001,515 079.741 ) 094.134) 1 1.702.197 12.807.381 16.837.808 17.978.267 25,144,561 22,993,412 Long-term liabilities: Revenue bonds (net of current portion) Discount on revenue bonds Total long-term liabilities Total liabilities Fund equity: Contributed capital Retained earnings: Reserved for revenue bond interest and sinking fund Reserved for reserve fund Reserved for rate stabilization Reserved for future construction Reserved - other Unreserved 726,341 1,863,250 300,000 199,812 24,000 21.147.494 24.260.897 49.405.458 $ 66.243.266 Total retained earnings Total fund equity Total liabilities and fund equity 108 611,823 1,829,030 24,000 18.538.647 21.003.500 43.996.912 61.975.1 79 CITY OF NORTH RICHLAND fiLLS, TEXAS E-5 Water and Sewer Fund Comparative Statements of Revenues, Expenses and Changes in Retained Earnings Years ended September 30, 1996 and 1995 Operating revenues: Water and sewer service Water and sewer connections Sewer transportation Service charges Inspection fees Assessment revenue Total operating revenues 1996 1995 $ 19,761,916 17,690,846 399,683 316,370 8,026 800,087 485,120 45,306 33,675 9.471 22.881 21.016.463 18.556.918 9,321,422 8,763,393 2,607,309 2,462,272 827,692 924,187 709,440 707,584 1,425,265 1,249,062 491,432 411,206 273,122 255,819 1.025.000 1.025.000 16.680.682 15.798.523 4.335.781 2.758.395 406,027 478,791 (1,070,111) (1,120,685) (21.096) (293.748) (685.180) (935.642) 3.650.60 I 1.822.753 (393.204) ( 652.249) 3,257,397 1,170,504 21.003.500 19.832.996 $ 24.260.897 21.003.500 Operating expenses: Contractual services Personal services Repairs and maintenance Supplies Depreciation Franchise fees Payments in lieu of taxes Administration fees Total operating expenses Operating income Nonoperating revenues (expenses): Interest income Interest expense and fiscal agent charges Loss on disposal of fixed assets Total nonoperating revenues (expenses) - net Income before operating transfers Operating transfers out Net income Retained earnings at beginning of year Retained earnings at end of year 109 .- CITY OF NORTH RICHLAND HILLS, TEXAS E-6 Water and Sewer Fund Comparative Statements of Cash Flows Years ended September 30, 1996 and 1995 Operating income Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Amortization Loss on disposal of fixed asset Change in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in inventories Decrease in prepaid expenses Increase in accounts and retainage payable Increase (decrease) in accrued ,liabilities Increase (decrease) in other current liabilities Increase in customers' deposits Total adjustments Net cash provided by operating activities 1996 1995 $ 4,335,781 2,758,395 1,425,265 1,249,062 11,399 11,399 (21,096) (293,748) 335,947 (506,721) ( 40,559) 50,095 392 175,208 188,533 112,386 (41,590) 123,614 30,060 (23,881) 47.877 63.963 1.936.228 961.377 6.272.009 3.719.772 (346,271 ) 600,925 (393,204) (652,249) 14.152 7.930 (725.323) (43.394) (3,578,999) (3,620,33 I) 943,236 1,176,131 (1,400) 1,019 (1,370,000) (1,285,000) (717.779) (800~032) (4.724.942) (4.528.213) (Continued) Cash flows from noncapital financing activities: Increase (decrease) in bank overdraft Operating transfers to other funds Receipts from collections of amounts due from other funds and advances to other funds Net cash used for noncapital financing activities Cash flows from capital and related financing activities: Acquisition and construction of capital assets Capital grant received Receipts (payments) of developers' deposits Principal paid on revenue bond maturities Interest paid on revenue bonds Net cash used for capital and related financing activities I 10 £-6, Continued CITY OF NORTH RICHLAND HILLS, TEXAS Water and Sewer Fund Comparative Statements of Cash Flows, Continued Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 1996 1995 $ 365.1 15 472346 1,186,859 (379,489) 7,806303 8.185,792 $ 8,993.162 7,806303 Cash flows from investing activities - interest on investments Net increase (decrease) in cash and cash equivalents Noncash capital and related financing activities: No interest was capitalized during 1996. During 1996, bond discount amortization on revenue bonds totalled $359,816 ($345,423 imputed interest on zero coupon bonds and $14,393 amortization of discount on bonds) During 1996, developers contributed utility plant assets in the amount of $594,363. During 1996, the City was awarded capital grants in the amount of $1,556,786 of which $943,236 was received during the year and $613,550 is included in intergovernmental accounts receivable. 111 CITY OF NORTH RICHLAND HILLS, TEXAS £-7 Assets Current assets: Deposits and investments, at cost Accounts receivable, other Prepaid expenses Inventories, at cost Total current assets Restricted assets: Interest and sinking fund - deposits and investments, at cost Property, plant and equipment, at cost: Land Land improvements Building and improvements Machinery and equipment Golf Course Fund Comparative Balance Sheets September 30, 1996 and 1995 Less accumulated depreciation Net property, plant and equipment Other assets Total assets 112 1996 1995 $ 660,386 201,163 13,479 25,576 15,234 22,328 ' 88.567 67,857 777,666 316,924 45,761 34lJOl 1,758,000 2,980,929 2,125,526 484.314 7,348,769 (1,475.615) 5,873,154 1,758,000 2,845,853 2,116,617 606.444 7,326,914 (1.220.935) 6,105,979 65.929 $ 6.762.510 69.965 6.833.969 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Golf Course Fund Comparative Balance Sheets, Continued Liabilities and Fund Equity 1996 Liabilities: Current liabilities (payable from current assets): Accounts payable Accrued liabilities Due to other funds $ 95,718 90,351 44,700 230,769 Current liabilities (payable from restricted assets): Current portion of golf course obligations and contractual obligation Accrued interest payable 230,000 26,552 256,552 487,321 Total current liabilities Long-tenn liabilities: Golf course obligations Discount on golf course obligations Contractual obligation payable Advances from other funds Totallong-tenn liabilities Total liabilities 4,490,000 (69,176) 75,000 810,917 5,306,741 5,794,062 Fund equity: Contributed capital Accumulated deficit Total fund equity Total liabilities and fund equity 1,882,372 (913,924) 968,448 $ 6.762,510 113 E- 7, Continued 1995 118,838 115,073 39,164 273,075 220,000 27,442 247,442 520,517 4,685,000 (73,788) 110,000 855,927 5,577,139 6,097,656 1,882,372 ( 1,146,059) 736,3 13 6,833,969 CITY OF NORTH RlCHLAND HILLS, TEXAS E-8 Golf Course Fund Comparative Statements of Revenues, Expenses and Changes in Accumulated Deficit Years ended September 30, 1996 and 1995 Operating revenues: Golf course fees and charges 1996 1995 $ 2.435.289 2.177.067 1,363,998 1,269,706 265,057 276,936 222.846 271.860 1.85 1.901 1.818.502 583.388 358.565 28,3 13 33,224 (377,447) (375,011) (2.119) (35 1.253) (341.787) 232,135 16,778 (1. 146.059) (1.162.837) $ (913.924) ( 1.146.059) Operating expenses: Cost of golf course sales and services Depreciation Administration fees Total operating expenses Operating income Nonoperating revenues (expenses): Interest income Interest expense Loss on disposal of fixed assets Total nonoperating revenues (expenses) - net Net income Accumulated deficit at beginning of year Accumulated deficit at end of year 114 E-9 CITY OF NORTH RICHLAND HILLS, TEXAS Golf Course Fund Comparative Statements of Cash Flows Years ended September 30, 1996 and 1995 1996 1995 Operating income $ 583,388 358,565 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 265,057 276,936 Loss on disposal of fixed assets (2,119) Amortization 4,612 4,612 Change in assets and liabilities: (Increase) decrease in accounts receivable 12,097 (3,429) (Increase) decrease in inventories (20,710) 10,719 Decrease in prepaid expenses 7,094 1,473 Decrease in other assets 4,036 36,064 Decrease in accounts payable (23,120) (127,071) Increase (decrease) in accrued liabilities (24.722) 25,821 Total adjustments 222.225 225.125 Net cash provided by operating activities 805.613 583.690 Cash flows from noncapital financing activities - principal paid on amounts due to and advances from other funds (39,474) (31,323) Cash flows from capital and related financing activities: Acquisition of capital assets (154,546) (49,506) Principal paid on contractual obligation (220,000) (35,000) Interest paid on golf course obligations and note payable (378,337) (375,870) Proceeds from the sale of capital assets 122314 Net cash used for capital and related financing activities (630,569) (460376) Cash flows from investing activities - interest on investments 283 13 33.224 Net increase in cash and cash equivalents 163,883 125,215 Cash and cash equivalents at beginning of year 542,264 417,049 Cash and cash equivalents at end of year $ 706,147 542.264 115 CITY OF NORTH RICHLAND HILLS, TEXAS E-1O Aquatic Park Comparative Balance Sheets September 30,1996 and 1995 Assets Deposits and investments, at cost Accounts receivable - other Accrued interest receivable Inventories, at cost Total current assets Restricted assets: Construction fund - deposits and investments, at cost Reserve for future construction - deposits and investments, at cost Reserve for insurance - deposits and investments, at cost Property, plant and equipment, at cost: Land Building and improvements Other improvements Machinery and equipment Less accumulated depreciation Net property, plant and equipment Total assets Liabilities and Fund Equity Liabilities: Accounts payable Accrued liabilities Total liabilities Fund equity: Contributed capital Retained earnings: Reserved for future construction Reserved for insurance Unreserved Total retained earnings Total fund equity Total liabilities and fund equity 116 1996 1995 $ 303,106 17,642 6,098 6.678 333,524 788,258 358 1,870 6.395 796,881 28,964 200,920 120.000 349,884 745,772 919,900 7,353,177 359.304 9,378,153 (410.188) 8.967.965 9.651.373 745,771 919,900 6,865,181 335.906 8,866,758 (134.199) 8.732.559 9.529.440 47,423 14,605 31.831 23.936 79.254 38.541 8,855,695 8,855,695 200,920 502,814 120,000 75,000 395.504 57.390 716.424 635.204 9,572.1 19 9.490,899 $ 9,651.373 9,529.440 E-ll CITY OF NORTH RICHLAND HILLS, TEXAS Aquatic Park Comparative Statements of Revenues, Expenses and Changes in Retained Earnings Years ended September 30, 1996 and 1995 1996 1995 Operating revenues: Aquatic park admissions $ 1,438,709 1,259,484 Recreation equipment rental 134,823 151,358 Food, beverage and gifts 313,829 320,190 Sponsorships 45,000 20,750 Other income 12,542 16,049 Total operating revenues 1.944,903 1.767,831 Operating expenses: Contractual services 521,100 302,966 Personal services 783,470 569,070 Repairs and maintenance 29,471 15,005 Supplies 282,697 189,893 Depreciation 275,989 134.199 Total operating expenses 1.892,727 1.21 1.133 Operating income 52.176 556,698 Nonoperating revenues: Interest income 29,044 10,806 Net income before operating transfers 81.220 567,504 Operating transfers in 67,700 Net income 81,220 635,204 Retained earnings at beginning of year 635.204 . Retained earnings at end of year $ 716,424 635,204 117 CITY OF NORTH RICHLAND fiLLS, TEXAS E-12 Aquatic Park Comparative Statements of Cash Flows Years ended September 30, 1996 and 1995 Operating income Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Change in assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable Increase in accrued liabilities Total adjustments Net cash provided by operating activities 1996 $ 52,176 275,989 (17,284) (283) 32,818 7.895 299.135 35 1.311 1995 556,698 134,199 (358) (6,395) 14,605 23.936 165.987 722.685 Cash flows from noncapital financing activities - operating transfers from other funds 67.700 Cash flows from capital and related financing activities - acquisition and construction of capital assets (511.395) (11.063) Cash flows from investing activities - interest on investments Net increase (decrease) in cash and cash equivalents 24.816 (135.268) 8.936 788.258 Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 788.258 $ 652.990 788.258 118 INTERNAL SERVICE FUNDS Support Services Funds - To account for the performance of maintenance (primarily building and vehicles) services to various departments of the City. Support Services Funds operations are financed by charges to user departments. Self-Insurance Fund - To account for the payment of substantially all claims except for fire insurance coverage, general liability insurance coverage for the water park, and employee life insurance coverage. Self-Insurance Fund operations are financed by charges to user departments. Information Services Fund - To account for acquisition, maintenance, and support of computer and telephone hardware and software. Information Services Fund operations are financed by charges to user departments. 119 (This page left blank intentionally) 120 F-1 CITY OF NORTH RICHLAND HILLS, TEXAS Internal Service Funds Combining Balance Sheet September 30, 1996 with comparative totals for September 30, 1995 Support Self- Information Totals Assets Services Insurance Services 1996 1995 Current assets: Deposits and investments, at cost $ 1,644,276 243,736 1,888,012 2,055,785 Insurance deposits 69,600 69,600 31,800 Accounts and miscellaneous receivable 875 12,925 393 14,193 17,116 Accrued interest receivable 20,555 4,972 25,527 3,654 Inventories, at cost 55,228 55,228 47 ,21 0 Total current assets 56.103 1.747.356 249.101 2,052,560 2,155,565 Restricted assets: Reserve for future claims - deposits and investments, at cost 151,813 151,813 Reserve for future system improvement - deposits and investments, at cost 296.173 296,173 Total restricted assets 151,813 296,173 447,986 Plant and equipment, at cost: Building and improvements 710,758 40,000 750,758 537,478 Machinery and equipment 2,593,292 16.144 213,306 2,822,742 1.878,552 3,304,050 16,144 253,306 3,573,500 2,416,030 Less accumulated depreciation (1.104,754) (5,880) (11.332) ( 1.121.966) (822.387) Net plant and equipment 2,199,296 10,264 241.974 2.451 ,534 1.593,643 Total assets $ 2.255.399 1.909.433 787,248 4,952,080 3,749,208 (Continued) 121 F -1 , Continued CITY OF NORTH RICHLAND HILLS, TEXAS Internal Service Funds Combining Balance Sheet, Continued September 30, 1996 with comparative totals for September 30, 1995 Support Self- Information Totals Services Insurance Services 1996 1995 Liabilities and Fund Equity Liabilities: Current liabilities: Bank overdraft 222,050 222,050 58,853 Accounts payable 38,152 54,194 7,221 99,567 73,429 Accrued liabilities 70,965 599,945 223 18 693.228 654,1 94 Total current liabilities 33lJ67 654,139 29.539 1,014,845 786.476 Fund equity: Contributed capital 288,462 1,103,000 1,391,462 1,391,462 Retained earnings: Reserved for future claims 151,813 151,813 Reserved for future system improvements 296,173 296,173 Unreserved 1,635,770 481 461,536 2,097,787 1,571,270 Total retained earnmgs 1,635,770 152.294 757,709 2.545,773 1,571,270 Total fund equity 1,924.232 1,255,294 757,709 3,937.235 2,962,732 Total liabilities and fund equity $ 2,255399 1,909.433 787,248 4,952,080 3,749,208 122 F-2 CITY OF NORTH RICHLAND HILLS, TEXAS Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Support Self- Information Totals Services Insurance Services 1996 1995 Operating revenues: Insurance premiums $ 2,812,483 2,812,483 2,590,898 Maintenance services 2,135,696 2,135,696 2,144,280 Computer services 1,234,014 1,234,014 Telephone services 209,028 209,028 Other 16.027 16.027 Total operating revenues 2.135.696 2.812.483 1.459.069 6.407.248 4.735.178 Operating expenses: Claims 2,674,339 2,674,339 2,646,304 Contractual services 466,026 337,687 803,713 387,210 Personal services 769,743 186,682 279,521 1,235,946 810,724 Repairs and maintenance 185,106 87,955 273,061 157,387 Supplies 337,474 9,765 11,704 358,943 323,778 Depreciation 429.240 1.614 1 1.332 442.186 289.849 Total operating expenses 2.187.589 2.872.400 728.199 5.788.188 4.615.252 Operating income (loss) (5 1.893) (59.917) 730.870 619.060 119.926 Nonoperating revenues: Interest income 7,532 91,897 17,839 117,268 129,389 Gain on disposal of fixed assets 39.175 39.175 1.816 Total nonoperating revenues 46.707 91.897 17.839 156.443 13 1.205 Income (loss) before operating transfers (5.186) 31.980 748.709 775,503 251.131 (Continued) 123 F-2. Continued CITY OF NORTH RICHLAND mLLS, TEXAS Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Support Self- Infonnation Totals Services Insurance Services 1996 1995 Operating transfers out ( 150,000) Operating transfers in 190.000 9.000 199.000 214.890 Total operating transfers - net 190.000 9.000 199.000 64.890 Net income (loss) (5,186) 221,980 757,709 974,503 316,021 Retained earnings (accumulated deficit) at beginning of year 1.640.956 (69.686) 1.571.270 1.255.249 Retained earnings at end of year $ 1.635.770 152.294 757.709 2.545.773 1.571.270 124 F-3 CITY OF NORTH RICHLAND mLLS, TEXAS Internal Service Funds Combining Statement of Cash Flows Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Support Self- Information Totals Services Insurance Services 1996 1995 Operating income (loss) $ (51,893) (59,917) 730,870 619,060 119,926 Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities: Depreciation 429,240 1,614 11,332 442,186 289,849 Change in assets and liabilities: Increase in escrow deposit (37,800) (37,800) (Increase) decrease in accounts receivable 2,780 536 (393) 2,923 12,607 (Increase) decrease in inventories (8,018) (8,018) 187 Increase (decrease) in accounts payable (34,492) 53,409 7,221 26,138 (2,740) Increase in accrued liabilities 10.347 6.369 22.3 18 39,034 107,596 Total adjustments 399,857 24,1 28 40,478 464,463 407,499 Net cash provided by (used for) operating activities 347,964 (35,789) 771.348 1.083.523 527,425 Cash flows from noncapital and related financing activities: Increase (decrease) in bank overdraft 192,550 (29,353) 163,197 16,391 Operating transfers from other funds 190,000 9,000 199,000 64,890 Net cash provided by noncapital and related financing activities 192.550 160,647 9,000 362,197 81,281 (Continued) 125 F-3, Continued CITY OF NORTH RICHLAND HILLS, TEXAS Internal Service Funds Combining Statement of Cash Flows, Continued Support Self- Information Totals Services Insurance Services 1996 1995 Cash flows from capital and related financing activities: Acquisition of capital assets (1,060,972) (253,306) (1,314,278) (671,425) Proceeds from sale of capital assets 53.376 53.376 12,815 Net cash used for capital and related financing activities (1.007.596) (253.306) (1.260,902) (658,610) Cash flows from investing activities - interest on investments 7,532 74,996 12,867 95.395 125,735 Net (decrease) . . Illcrease III cash and cash equivalents (459,550) 199,854 539,909 280,213 75,831 Cash and cash equivalents at beginning of year 459,550 1 ,596.235 2,055,785 1.979,954 Cash and cash equivalents at end of year $ 1 ,796,089 539,909 2.335,998 2,055,785 126 F-4 CITY OF NORTH RICHLAND HILLS, TEXAS Support Services Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets Current assets: Deposits and investments, at cost Miscellaneous receivable Inventories, at cost Total current assets Plant and equipment at cost: Building and improvements Machinery and equipment Less accumulated depreciation Net plant and equipment Total assets Liabilities and Fund EQuitv Liabilities: Current liabilities: Overdraft liability Accounts payable Accrued liabilities Total current liabilities Fund equity: Contributed capital Retained earnings Total fund equity Total liabilities and fund equity 127 1996 1995 $ 459,550 875 3,655 55.228 47.210 56.103 510.415 710,758 537,478 2.593.292 1.862.408 3,304,050 2,399,886 (1.104.754) (818.121) 2.199.296 1.581.765 $ 2.255.399 2.092.180 $ 222,050 38,152 70.965 331.167 29,500 72,644 60.618 162.762 288,462 1.635.770 1.924.232 $ 2.255.399 288,462 1.640.956 1.929.418 2.092.180 F-5 CITY OF NORTH RICHLAND HILLS, TEXAS Support Services Fund Comparative Statements of Revenues, Expenses, and Changes in Retained Earnings Years ended September 30, 1996 and 1995 Total operating expenses Operating income (loss) 1996 1995 $ 2.135.696 2.144.280 466,026 387,210 769,743 678,214 185,106 157,387 337,474 310,396 429.240 288.478 2.187.589 1.82 1.685 (51.893) 322.595 7,532 45,226 39.175 1.816 46.707 47.042 (5,186) 369,637 ( 150.000) (5,186) 219,637 1.640.956 1.421.319 $ 1.635.770 1.640.956 Operating revenues: Maintenance services Operating expenses: Contractual services Personal services Repairs and maintenance Supplies Depreciation Nonoperating revenues: Interest income Gain on disposal of fixed assets Total nonoperating revenue Income (loss) before operating transfers Operating transfers out Net (loss) income Retained earnings at beginning of year Retained earnings at end of year 128 F-6 CITY OF NORTH RICHLAND HILLS, TEXAS Support Services Fund Comparative Statements of Cash Flows Years ended September 30, 1996 and 1995 1996 1995 Operating income (loss) $ (51,893) 322,595 Adjustments to reconcile operating income to net cash provided by operating activities: Depree iati on 429,240 288,478 Change in assets and liabilities: (Increase) decrease in inventories (8,018) 187 Decrease in accounts receivable 2,780 14,345 Increase (decrease) in accounts payable (34,492) 39,888 Increase in accrued liabilities 10347 22303 Total adjustments 399,857 365,201 Net cash provided by operating activities 347,964 687,796 Cash flows from noncapital financing activities: Increase in overdraft liability 192,550 29,500 Operating transfers to other funds ( 150,000) Net cash provided by (used for) in noncapital financing activities 192,550 ( 120,500) Cash flows from capital and related financing activities: Acquisition of capital assets (1,060,972) (666,553) Proceeds from sale of capital assets 53376 12,815 Net cash used for capital and related financing activities (1,007,596) (653,738) Cash flows from investing activities - interest on investments 7,532 45,226 Net decrease in cash and cash equivalents (459,550) (41,216) Cash and cash equivalents at beginning of year 459,550 500,766 Cash and cash equivalents at end of year $ 459,550 129 F-7 CITY OF NORTH RICHLAND HILLS, TEXAS Support Service Funds Combining Balance Sheet September 30, 1996 with comparative totals for September 30, 1995 Building Vehicle Totals Assets Maintenance Maintenance 1996 1995 Current assets: Deposits and investments, at cost $ 190,028 (190,028) 459,550 Miscellaneous receivable 78 797 875 3,655 Inventories, at cost 55.228 55.228 47.210 Total current assets 190.1 06 (134.003) 56.103 510.415 Plant and equipment at cost: Building and improvements 560,211 150,547 710,758 537,478 Machinery and equipment 172.637 2.420.655 2.593.292 1.862.408 732,848 2,571,202 3,304,050 2,399,886 Less accumulated depreciation (42.794) ( 1.061.960) (1.104.754) (818.121) Net plant and equipment 690.054 1.509.242 2.199.296 1.581.765 Total assets $ 880.160 1.375.239 2.255.399 2.092.180 Liabilities and Fund Equity Liabilities: Current liabilities: Overdraft liability $ 222,050 222,050 29,500 Accounts payable 35,507 2,645 38,152 72,644 Accrued liabilities 30.548 40.417 70.965 60.618 Total current liabilities 66.055 265.112 331.167 162.762 Fund equity: Contributed capital 288,462 288,462 288,462 Retained earnings 814.105 821.665 1.635.770 1.640.956 Total fund equity 814.105 1.110.127 1.924.232 1.929.418 Total liabilities and fund equity $ 880.160 1.375.239 2.255.399 2.092.180 130 F-8 CITY OF NORTH RICHLAND HILLS, TEXAS Support Service Funds Combining Statement of Revenues, Expenses and Changes in Retained Earnings Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Building Vehic1e Totals Maintenance Maintenance 1996 1995 Operating revenues: Maintenance services $ 1.084,367 1.05 1.329 2,135.696 2,144.280 Operating expenses: Contractual services 401,282 64,744 466,026 387,210 Personal services 390,333 379,410 769,743 678,214 Repairs and maintenance 117,583 67,523 185,106 157,387 Supplies 58,520 278,954 337,474 310,396 Depreciation 21.871 407,369 429.240 288,478 Total operating expenses 989.589 1.198.000 2,187.589 1.821.685 Operating income (loss) 94,778 (146,671) (51,893) 322,595 Nonoperating revenues: Interest income 3,766 3,766 7,532 45,226 Gain on disposal of fixed assets 39.175 39.175 1.816 Total nonoperating revenue 3.766 42.941 46.707 47.042 Income (loss) before operating transfers 98,544 (103,730) (5,186) 369,637 Operating transfers out (150.000) Net income (loss) 98,544 (103,730) (5,186) 219,637 Retained earnings at beginning of year 715.561 925,395 1.640.956 1.421.319 Retained earnings at end of year $ 814,105 821.665 1.635.770 1.640.956 131 F-9 CITY OF NORTH RICHLAND HILLS, TEXAS Support Service Funds Combining Statement of Cash Flows Year ended September 30, 1996 with comparative totals for year ended September 30, 1995 Building VehicIe Totals Maintenance Maintenance 1996 1995 Operating income (loss) $ 94,778 (146,671 ) (51,893) 322,595 Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation 21,871 407,369 429,240 288,478 Change in assets and liabilities: Decrease in miscellaneous receivable 1,236 1,544 2,780 14,345 (Increase) decrease in inventories (8,018) (8,018) 187 Increase (decrease) in accounts payable 2,132 (36,624) (34,492) 39,888 Increase in accrued liabilities 499 9.848 10.347 22.303 Total adjustments 25.738 374.1 19 399.857 365.201 Net cash provided by operating activities 120.516 227.448 347.964 687.796 Cash flows from noncapital and related financing activities: Increase (decrease) in overdraft liability (19,775) 212,325 192,550 29,500 Operating transfers to other funds (150,000) Net cash provided by (used for) noncapital and 'related financing activities (19.775) 212.325 192.550 (120.500) Cash flows from capital and related financing activities: Acquisition of capital assets (222,558) (838,414) (1,060,972) (666,553) Proceeds from sale of capital assets 53.376 53.376 12.815 Net cash used for capital and related financing activities (222.558) (785.038) (1.007.596) (653.738) (Continued) 132 F-9, Continued CITY OF NORTH RICHLAND HILLS, TEXAS Support Service Funds Combining Statement of Cash Flows, Continued Building Vehic1e Totals Maintenance Maintenance 1996 1995 Cash flows from investing activities :- interest on investments $ 3,766 3,766 7,532 45,226 Net decrease in cash and cash equivalents (118,051) (341,499) (459,550) (41,216) Cash and cash equivalents at beginning of year 308,079 151.471 459,550 500,766 Cash and cash equivalents at end of year $ 190,028 ( 190,028) 459,550 133 F-I0 CITY OF NORTH RICHLAND HILLS, TEXAS Self-Insurance Fund Comparative Balance Sheets September 30, 1996 and 1995 Assets 1996 1995 Current assets: Deposits and investments, at cost $ 1,644,276 1,596,235 Insurance deposits 69,600 31,800 Accounts receivable 12,925 13,461 Accrued interest receivable 20.555 3.654 Total current assets 1.747.356 1.645.1 50 Restricted assets: Reserve for future claims - deposits and investments, at cost 151.813 Machinery and equipment, at cost 16,144 16,144 Less accumulated depreciation (5.880) (4.266) Net machinery and equipment 10.264 11.878 Total assets $ 1.909.433 1.657.028 Liabilities and Fund Equity Liabilities: Current liabilities: Bank overdraft $ 29,353 Accounts payable 54,194 785 Accrued liabilities 599.945 593.576 Total current liabilities 654.139 623.714 Fund equity: Contributed capital 1,103,000 1,103,000 Retained earnings (accumulated deficit); Reserved for future claims 151,813 Unreserved 481 ( 69.686) Total retained earnings 152,294 ( 69,686) Total fund equity 1.255,294 1.033.314 Total liabilities and fund equity $ 1.909.433 1.657.028 134 F-11 CITY OF NORTH RICHLAND HILLS, TEXAS Self-Insurance Fund Comparative Statements of Revenues, Expenses and Changes in Retained Earnings (Accumulated Deficit) Years ended September 30, 1996 and 1995 Total operating revenues 1996 1995 $ 2,043,097 1,850,653 606,383 560,445 163.003 179.800 2.812.483 2.590.898 2,254,849 2,001,414 326,321 339,090 93,169 305,800 186,682 132,510 9,765 13,382 1.614 1.371 2.872.400 2.793.567 (59,917) (202,669) 91.897 84.163 31,980 ( 118,506) 190.000 214.890 221,980 96,384 (69.686) (166.070) $ 152.294 (69.686) Insurance premiums: Health Worker's compensation Other Operating expenses: Health claims Worker's compensation claims Other claims Personal services Supplies Depreciation Total operating expenses Operating loss Nonoperating revenue - interest income Net income (loss) before operating transfers Operating transfer in Net income Accumulated deficit at beginning of year Retained earnings (accumulated deficit) at end of year 135 F-12 CITY OF NORTH RICHLAND HILLS, TEXAS Self-Insurance Fund Comparative Statements of Cash Flows Years ended September 30, 1996 and 1995 1996 1995 Operating loss $ (59,917) (202,669) Adjustments to reconcile operating loss to net cash used for operating activities: Depreciation 1,614 1,371 Change in assets and liabilities: Increase in escrow deposit (37,800) (Increase) decrease in accounts receivable 536 (1,738) Increase (decrease) in accounts payable 53,409 ( 42,628) Increase in accrued liabilities 6.369 85.293 Total adjustments 24.128 42.298 Net cash used for operating activities (35.789) (160.371) Cash flows from noncapital and related financing activities: Decrease in bank overdraft (29,353) (13,109) Operating transfer in 190.000 214.890 Cash provided by noncapital financing activities 160.647 20 1. 781 Cash flows from capital and related financing activities - acquisition of capital assets ( 4.872) Cash flows from investing activities - interest on investments 74.996 80.509 Net increase in cash and cash equivalents 199,854 117,047 Cash and cash equivalents at beginning of year 1.596.235 1.479,188 Cash and cash equivalents at end of year $ 1.796.089 1.596.235 136 FIDUCIARY FUND Deferred Compensation Agency Fund - To account for assets held by the City under the provisions of its Internal Revenue Code Section 457 Deferred Compensation Plan. 137 (This page left blank intentionally) 138 G-l CITY OF NORTH RICHLAND HILLS, TEXAS Deferred Compensation Agencv Fund Statement of Changes in Assets and Liabilities Year ended September 30, 1996 Balance Balance September 30, September 30, Assets 1995 Additions Deductions 1996 Investments, at market $ 2,552.444 532,291 98,814 2,985,921 Liabilities Deferred compensation payable $ 2,552.444 532,291 98,814 2,985,921 139 (This page left blank intentionally) 140 GENERAL FIXED ASSETS ACCOUNT GROUP To account for fixed assets not used in proprietary fund operations. 141 (This page left blank intentionally) 142 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of General Fixed Assets - By Sources September 30, 1996 General Fixed Assets: Land Buildings and improvements Improvements other than buildings Machinery and equipment Construction in progress Total general fixed assets Investment in General Fixed Assets From: Capital Projects Fund General Fund Donations Fund Federal Revenue Sharing Fund Promotional Fund Special Investigation Fund Drainage Utility Fund Parks and Recreation Facilities Development Corporation Fund Contributions Total investment in general fixed assets 143 H-l $ 6,420,958 12,024,573 52,164,255 8,838,310 16.401,687 $ 95,849,783 $ 75,890,891 6,075,311 542,443 1,283,842 177,947 1,416,357 725,248 9,520,482 217,262 $ 95,849,783 H-2 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of General Fixed Assets- By Function and Activity September 30, 1996 Buildings Improvements Machinery and Other Than and Total Land Improvements Buildings Equipment General Government: Legislative (City Council) $ 20,607 20,607 Administration (City Manager) 22,689 22,689 Public information (City Secretary) 114,916 59,129 55,787 Judicial (Municipal Court) 124,825 11,778 113,047 Legal 3,303 3,303 Finance 441,073 6,347 434,726 Civil service 531 531 Management information servIces 310,441 310,441 Budget office 7,904 7,904 Citicable 12,440 12,440 Planning and zoning 26,806 15,125 11,681 General government buildings 9,766,029 2,121,977 7,133,182 222,270 288,600 Community development 86,613 86,613 Total general government 10,938,177 2,121,977 7 ,204,089 243,742 1 ,368,369 Public Safety: Police 4,539,060 1,839,016 76,073 2,623,971 Fire 5,193,665 617,914 2,263,735 11 ,543 2,300,473 Total public safety 9,732,725 617,914 4,102,751 87,616 4,924,444 Culture and Recreation: Parks and recreation 7,185,447 3,681,067 630,208 2,564,441 309,731 Library 1,449,776 45,496 1,510 1,402,770 Total culture and recreation 8,635,223 3,68 1,067 675,704 2,565,951 1,712,501 Public Works 50,141,971 42,029 49,266,946 832,996 Total general fixed assets allocated to functions 79,448,096 6,420,958 12,024,573 52,164,255 8,838,310 Construction in progress 16,401,687 Total general fixed assets $ 95,849,783 144 H-3 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Changes in General Fixed Assets- By Function and Activity Year ended September 30, 1996 General General Fixed Assets Fixed Assets September 30, Transfers/ Completed September 30, 1995 Additions Retirements Construction 1996 General Government: Legislative (City Council) $ 22,158 1,551 20,607 Administration (City Manager) 19,430 3,800 541 22,689 Public information (City Secretary ) 117,274 3,211 5,569 114,916 Judicial (Municipal Court) 127,830 3,723 6,728 124,825 Legal 3,303 3,303 Finance 451,874 10,801 441,073 Civil service 1,310 779 531 Management information servIces 308,665 2,666 890 310,441 Budget office 7,904 7,904 Citicable 7,267 5,173 12,440 Planning and zoning 26,806 26,806 General government buildings 9,752,193 17,548 3,712 9,766,029 Community development 86,381 3.704 3.472 86.613 Total general government 10.932.395 39.825 34.043 10.938.177 Public Safety: Police 4,241,789 323,823 26,552 4,539,060 Fire 5.215.462 21. 797 5.193.665 Total public safety 9.457.251 323.823 48,349 9.732.725 Culture and Recreation: Parks and recreation 6,555,559 81 ,090 3,311 552,109 7,185,447 Library 1.443.569 8.381 2.174 1.449.776 Total culture and recreation 7.999.128 89.471 5.485 552.1 09 8.635.223 Public Works 46.289.207 1 7.791 135,321 3.970.294 50.141.971 Total general fixed assets allocated to functions 74,677,981 470,910 223,198 4,522,403 79,448,096 Construction in progress 9.602.742 11.321 ,348 (4.522.403 ) 16.40 1.687 Total general fixed assets $ 84.280.723 11.792.258 223.198 95.849.783 145 (This page left blank intentionally) 146 DEBT SERVICE REQUIREMENTS 147 (This page left blank intentionally) 148 !:l CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - General Obligation Bonds September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 2,950,000 2,239,135 5,189,135 1997-1998 2,850,000 1,971,987 4,821,987 1998-1999 2,715,000 1,803,161 4,518,161 1999-2000 2,727,284 1,914,177 4,641,461 2000-2001 2,897,400 1,689,739 4,587,139 2001-2002 2,973,948 1,571,928 4,545,876 2002-2003 3,079,485 1,441,938 4,521,423 2003-2004 3,177,537 1,299,488 4,477,025 2004-2005 3,313,178 1,146,915 4,460,093 2005-2006 2,187,205 1,673,403 3,860,608 2006-2007 2,351,077 1,542,259 3,893,336 2007-2008 2,090,653 1,136,044 3,226,697 2008-2009 1,773,975 642,782 2,416,757 2009-2010 1,581,879 323,174 1,905,053 2010-2011 1,580,000 272,219 1,852,219 2011-2012 1,395,000 188,539 1,583,539 2012-2013 1,025,000 122,941 1,147,941 2013-2014 720,000 77,400 797,400 2014-2015 720,000 39,240 759,240 2015-2016 360,000 10,080 370,080 $ 42,468,621 21,106,549 63,575,170 149 1-2 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - Sales Tax Revenue Bonds September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 500,000 785,545 1,285,545 1997-1998 530,000 744,420 1,274,420 1998-1999 555,000 700,678 1,255,678 1999-2000 585,000 654,800 1,239,800 2000-2001 610,000 606,374 1,216,374 2001-2002 640,000 560,341 1,200,341 2002-2003 670,000 523,293 1,193,293 2003-2004 700,000 485,941 1,185,941 2004-2005 735,000 446,704 1,181,704 2005-2006 770,000 405,176 1,175,176 2006-2007 815,000 361,267 1,176,267 2007-2008 855,000 314,420 1,169,420 2008-2009 900,000 264,896 1,164,896 2009-2010 950,000 212,640 1,162,640 2010-2011 1,000,000 157,017 1,157,017 2011-2012 1,050,000 98,358 1,148,358 2012-2013 435,000 36,751 471,751 2013-2014 105,000 11,025 116,025 2014-2015 105,000 5,513 110,513 $ 12,510,000 7.375.159 19,885.159 150 1-3 CITY OF NORTH RICHLAND mLLS, TEXAS Schedule of Debt Service Requirements to Maturity - Certificates of Obligation September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 280,000 154,284 434,284 1997-1998 330,000 122,344 452,344 1998-1999 70,000 113,362 183,362 1999-2000 75,000 108,641 183,641 2000-2001 80,000 103,536 183,536 2001-2002 85,000 98,044 183,044 2002-2003 90,000 92, 166 182,166 2003-2004 100,000 85,753 185,753 2004-2005 100,000 79,203 179,203 2005-2006 110,000 72,823 182,823 2006-2007 120,000 66,065 186,065 2007-2008 120,000 58,940 178,940 2008-2009 130,000 51,423 181,423 2009-2010 140,000 43,238 183,238 2010-2011 150,000 34,373 184,373 2011-2012 155,000 24,922 179,922 2012-2013 80,000 17,805 97,805 2013-2014 85,000 13,081 98,081 2014-2015 90,000 8,050 98,050 2015-2016 95,000 2,731 97,731 $ 2.485,000 1.350,784 3,835,784 151 1-4 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - General Obligation Note Payable September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 58,080 26,434 84,514 1997-1998 62,087 22,427 84,514 1998-1999 66,371 18,143 84,514 1999-2000 70,950 13,564 84,514 2000-2001 75,845 8,669 84,514 2001-2002 81,077 3,437 84,514 2002-2003 7,004 ~ 7,043 $ 421.414 92,713 514.127 152 1-5 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - Revenue Bonds September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 1,465,000 608,283 2,073,283 1997-1998 1,575,000 504,208 2,079,208 1998-1999 1,685,000 391,805 2,076,805 1999-2000 1,805,000 270,126 2,075,126 2000-2001 1,935,002 139,761 2,074,763 2001-2002 1,346,975 728,025 2,075,000 2002-2003 1,252,133 822,867 2,075,000 2003-2004 636,239 503,761 1,140,000 2004-2005 483,267 446,733 930,000 2005-2006 451,891 488,109 940,000 2006-2007 368,914 461,086 830,000 2007-2008 342.517 487 ,483 830,000 $ 13,346,938 5,852,247 19,199,185 153 1-6 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - Golf Course Obligations September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 195,000 313,905 508,905 1997-1998 205,000 302,205 507,205 1998-1999 220,000 289,700 509,700 1999-2000 230,000 276,060 506,060 2000-2001 245,000 261,570 506,570 2001-2002 265,000 245,890 510,890 2002-2003 280,000 228,665 508,665 2003-2004 300,000 210,185 510,185 2004-2005 320,000 190,085 510,085 2005-2006 340,000 168,485 508,485 2006-2007 365,000 145,195 510,195 2007-2008 390,000 120,010 510,010 2008-2009 415,000 93,100 508,100 2009-2010 445,000 64,050 509,050 2010-2011 470,000 32,900 502,900 $ 4,685,000 2,942,005 7,627,005 154 1-7 CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Debt Service Requirements to Maturity - Golf Course Contractual Obligation September 30, 1996 Fiscal Year Principal Interest Total 1996-1997 $ 35,000 4,722 39,722 1997-1998 35,000 2,731 37,73 1 1998-1999 40,000 950 40,950 $ 110,000 8.403 118.403 155 ~I è' t':S E VJ E ~ =' VJ ~ Þ E- 00 ï: =' ~ ~ ~ :E .... == 0 \0 .... ~ en 0'1 .... 0'1 Z c: < ~ On E ~ .~ ~ == .... ~ U =' .c C" E2 ~ E ~ == .... ~ 0- E- .~ ~ ~ è: r:/j 0 ~ Z r:/j .... ~ .c ~ 0 0 ;>0 (,¡.., E- O .... 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C C 0 II) X'';::: I: t';I U ::s....~ U 0 U ~ N 00 00 0\ r- M M Ñ '<:t 00 '<:t~ 00 '<:t 00 '<:t~ 1.0 'èt. o or¡ r- 0\ 0\ 00 '<:t r-: r- r- '<:t~ M 00 0\ M N M OQ~ OQ o ~ o 1.0 o Ñ 0\ N OQ 1.0 0\ M 1.0 N I.O~ 0\ O\~ V"I 0\ ~ 0\ 0\ r- V"I "l V"I 1.0 M I.O~ o 00 1.0 r-~ '<:t r- ~ r- 0\ r- r- oo r-: - N ~ 1.0 00 0\ 0\ OQ 0\ 0\ 0\ '<:t OQ 0\ 0\ 1.0 0\ 0\ 0\ r- ~ o o o ~ o o r- OQ OQ o~ .- N r-~ 0\ .- I.O~ M '<:t r-: N M o~ ...... 1.0 or¡ r-: N M r- oo~ or¡ o .- N r-~ '<:t r-~ 00 '<:t 00 r-: 0\ 1.0 r-: OQ r- N~ o M O\~ 00 M 0\ O\~ M 1.0 N r- "l V"I N N OQ V"I .- N~ N 1.0 r- C"i M o or¡ O\~ r- r- or¡ or¡ N~ N 00 ~ M o r- M 1.0 0\ 0\ r- OQ 0\ ~ 00 0\ r- 1"1 OQ 0\ 0\ ~ 00 0\ o "<1: o o .- 1.0 ~ OQ 0\ '<:t 0\ 00 \O~ '<:t o r-: r- '<:t o oó OQ .- r-~ N N or¡ V"I 1.0 V"I ~ 00 V"I r-: OQ N M., M '<:t \0 oó or¡ r- \O~ '<:t o oó M N 1.0 o~ OQ N O\~ 00 '<:t r-~ X r- V"I 0\ 00 00 0\ N N 0\ 0\ .- r- oo 0\ V"I M 1.0 N N OQ t';I ª 0 o~ 00 "l V"I O\~ o~ N 0 .... "@ o~ M or¡ N ~ o~ M M O\~ OQ~ .... 0 0\ 1.0 r- .- 1.0 or¡ 0 r- 0 O\~ M M N r- or¡ 1.0 M r-- '<:t \O~ I.O~ r-~ r-~ r-: r-: OQ~ OQ~ O\~ iA r- OQ 0\ 0 N M '<:t V"I 1.0 OQ OQ 00 0\ 0\ 0\ 0\ 0\ 0\ 0\ ~ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ ~ .- .- .- U , I , I I , , I I <1:1 1.0 r- OQ 0\ 0 N M '<:t V"I ¡.¡., OQ OQ OQ OQ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ 0\ .- 160 Table 5 CITY OF NORTH RICHLAND HILLS, TEXAS Assessed Value of Taxable Property Last Ten Fiscal Years (unaudited) Fiscal Real Property Personal Property Total Year Assessed Value (l) Assessed value (l ) Assessed value ( 1 ) 1986-1987 $ 1,346,090,923 116,710,516 1,462,801,439 1987-1988 1,369,748,994 130,657,729 1,500,406,723 1988-1989 1,286,883,606 161,355,937 1,448,239,543 1989-1990 1,288,981,430 159,102,535 1,448,083,965 1990-1991 1,281,915,761 159,107,109 1,441,022,870 1991-1992 1,301,376,116 171,393,686 1,472,769,802 1992-1993 1,265,122,713 179,649,861 1,444,772,574 1993-1994 1,241,731,499 188,623,239 1,430,354,738 1994-1995 1,316,753,840 193,637,288 1,510,391,128 1995-1996 1,425,212,590 228,071,204 1,653,283,794 Source: Tarrant Appraisal District Note: (1) Ratio oftotal assessed value to total estimated actual value equals 100% 161 ---------- \0 M M """ """ 0'1 I'- N ~ ~I 00 0'\ 0'\ """ """ \0 """ !"") lr) or¡ N 00 00 00 0 M 00 .D I'- or¡ M \0 00 00 0 """ N CO f""! ~ ~ ~ M or¡ lr) I'- \0 \C! ~ N N N N N N N 7JJ ~ ~ Eo- r;,s ~ ~ ""'" = ~ Z < ~ = U ; = Eo- ~ o z ~ o > Eo- ""'" U en ..... = t) E E t) ::> o o OD_ t:: t) .- ~ 0.. _ Q.co co ::> ï:-o ~ ~ o ~ -g ~ co~ Ü 0 eo ÕO , Go"t en ... t) t) ..... 0.. ~'-' ><: co ~ >. 1:: t) 0.. o ... Q.., en ... co t) >- ~-g u ..... en~ ¡¡; ~ t:: co t) t:: ~2- ..... en co ....J ~jJ jl ~j~ >. .~ u j~ ~ ~I i I i o \0 0'1 o lr) I'- N !"") ~ lr) !"") M \0 \0 \0 """ 00 \0 Go"t I'- 00 0'1 , \0 00 0'1 N .... 00 o 00 N !"") ~ M ~ \0 \0 .... C'! """ \0 0'1 .... 00 00 0'1 I I'- 00 0'1 00 .... M or¡ .... or¡ .... N M ~ 00 0'\ M ~ 0'\ N M C'! 0'\ \0 o C'! 0'1 00 0'1 , 00 00 0'1 162 N 00 !"") lr) .... \0 .... M !"") ~ M 0'\ """ o lr) 0'1 00 00 lr) C'! """ o \0 """ N o 0'1 0'1 I 0'1 00 0'1 !"") M C'! \0 o C'! 0'1 f""! lr) M ~ !"") 0'1 """ o lr) \0 0'1 .... """ C'! I"- 0'1 N \0 C'! 0'1 0'1 I o 0'1 0'1 00 00 .... I'- C'! 0'1 N C'! N lr) N 0'1 M """ ~ """ lr) !"") N lr) I'- 0'1 M or¡ C'! I"- lr) 0'1 \0 C'! N 0'1 0'1 .... I 0'1 0'1 00 00 .... I'- C'! 0'1 N C'! N lr) N 0'1 M """ o """ lr) M N lr) 0'\ N I'- C'! lr) N N lr) C'! !"") 0'1 0'\ I N 0'1 0'1 00 00 I'- C'! N """ C'! I"- lr) I'- \0 """ ~ o o o I"- lr) I'- I"- 00 C'! 0'1 N N 00 C'! """ 0'1 0'1 .... I M 0'1 0'1 I'- 00 I'- C'! """ \0 """ """ C'! or¡ .... o lr) \0 """ lr) lr) ~ o o o I'- or¡ I'- o 00 I'- C'! M 0'1 .... 0'1 C'! lr) 0'1 0'1 .... I """ 0'1 0'1 !"") 00 """ \0 C'! I'- o """ !"") C'! lr) o lr) N l"- I"- lr) ~ o o o I'- lr) !"") N 00 I'- C'! .... u ï: ..... en ëS õ o ..c: u í/J l"- I'- .... 0'1 C'! ..... = t) -0 t:: . t) >.0.. ë ~ <Ii ~ t:: -0 0_... U t) 0 ..... g § ::> ... t:"E >. c:s .- .-:: ~C:CU \0 0'1 0'1 --- .... N !"") '-' '-' '-' I lr) 0'1 0'1 en t) u ... ~ o í/J CITY OF NORTH RICHLAND HILLS, TEXAS Special Assessment Collections Last Ten Fiscal Years (unaudited) Current Current Total Fiscal Assessments Assessments Outstanding Year Levied Collected Assessments 1986-1987 $ 599,640 136,271 992,199 1987-1988 1,151,892 773,672 1,370,419 1988-1989 128,552 82,793 1,416,178 1989-1990 206,060 1,210,118 1990-1991 526,083 580,581 1,155,620 1991-1992 226,243 929,377 1992-1993 261,043 358,565 831,855 1993-1994 139,938 691,917 1994-1995 331,163 282,680 831,814 1995-1996 225,786 183,408 874,192 163 Table 7 00 <I) ::ë ~ ¡.... r'-l ~ ~ Eo- 00 ...;¡ ...;¡ ~ = ~ z < ...;¡ = u ~ ~ = ~ o z ¡;¡¡. o > Eo- ~ U "'0 c:: ~ <I) =' ~ > "'0.5 ~ 'Õ,. CI:I ~ ~U CI:I ... <:æ o .... .....c .... <I) .gO 0"'0 "'0 <I) <1)"'0 "'0 c:: c:: 0 o a:¡ a:¡~ ~Z Z ...... o .9 .... ~ ¡:¡::: "'0 ... .... .g æ .U:~ '1.§:O", a:¡Ö ~:o"'O ~ ~ ~ >~I ._ "'0 < ~ c:: ¡:¡:::~.9 ~ ~ :01 "" C <I) ZoO a:¡ i~~H:I<:~ ~-g .,. () .... .~ :.a ~ =' C ~ <I) C ¡....2, .... CI:I ~ ....4 u~ * * CI:I "'0 "'0 <I) <I) C ~ =' g¡ <I) ~ =' ~>..ê <: ¡.... c:: - 11 ~ ~I 0\ ~ Vi \0 Gø'7 ~ 0\ I'- \0 - -.::t~ 00 Vi ...... \O~ N 00 I'- Vi 0\ o N~ I'- 0\ -.::t~ Vi N oQ N Gø'7 ...... o 00 N~ \C '<:t~ o o Vi N -.::t I'- 00 0\ I \0 00 0\ 00 Vi 0\ Vi Vi I'- ~ Vi f<l Vi N ...... Vi N 00 Vi C"') N~ \0 o N~ C"') I'- \0 I'-~ 00 ...... I'-~ N I'- o '<:t o~ o Vi o o 0\ '<:t~ '<:t 00 00 0\ ...... I I'- 00 0\ '<:t C"') \0 0\ ~ \0 '<:t ...... N Vi 00 oo~ N 00 00 o Vi O\~ ...... I'- N o~ C"') o 00 o~ C"') o '<:t N oo~ '<:t '<:t~ ...... o o Vi Vi '<:t 0\ 00 0\ I 00 00 0\ 0\ 0\ o 0\ Vi C"') ~ I'- Vi \0 I'-~ N 0\ I'-~ N \0 O\~ Vi o I'-~ ...... 00 \C~ C"') M \C O\~ N '<:t 00 o~ 00 '<:t -.::t~ ...... \C Vi N I'-~ '<:t o 0\ 0\ I 0\ 00 0\ o -.::t 0\ ...... \C -.::t ~ N -.::t \C \C~ ...... o -.::t O\~ N 00 o o '<:t~ C"') '<:t~ ...... N I'- \C~ Vi M 00 o~ M M N o~ -.::t '<:t~ 00 \C '<:t I'-~ '<:t 0\ 0\ I o 0\ 0\ 164 -.::t I'- '<:t N I'- I'- r-: N o I'- '<:t o 0\ 00 '<:t~ M 00 o o N~ N '<:t~ ...... 00 I'- -.::t N M I.ti M o I'- I'- N~ I'- '<:t~ N '<:t ...... oo~ '<:t N 0\ 0\ ...... I 0\ 0\ V") ~ Vi o 00 0\ \0 N Vi Vi I'-~ N O\~ 00 C"') C"') o '<:t~ N o ...... 00 ...... O\~ 0\ N o o '<:t N I'- I'- ..,¡ -.::t '<:t~ o o f<l 00 '<:t C"') 0\ 0\ ...... I N 0\ 0\ C"') ~ I'- N I'- '<:t v: N M I'- Vi \C~ 0\ f<l \C M \0 00 f<l M ...... ...... 0\ V") 0\ ~ o Vi ¡-.: M Vi Vi M o~ M '<:t~ o o o~ o Vi '<:t 0\ 0\ I C"') 0\ 0\ Vi ~ '<:t 00 I'- M ~ N I'- ...... N N I'- O\~ M 0\ O\~ Vi N ~ N \0 ...... 00 '<:t 00 o -.::t ...... 0\ C"') o~ ":- ...... o Vi \0 o Vi Vi 0\ 0\ I '<:t 0\ 0\ N \C! I'- M 00 \0 ~ N 0\ ":- Vi -.::t o ..,¡ '<:t \C ...... V") O\~ N f<l ...... Vi M o~ Vi I'- f<l Vi '<:t CI:I .... C <I) E E <I) ;;. o c:¡ ...... o ·û C ='ü o ï: Uti ~Õ ~ <I)~ ¡.... CI:I ~...'ë;j <!) .... Is.. ~ C 0.. E U<I) <:'';:: .... CI:I -€æ¡,¡J o ~.f' Z¡....u '<:t 00 N~ M Vi \O~ ...... * * * -.::t 00 Vi N~ Vi \0 0\ 0\ <I) iJj <!) ~ () () =' ... ... o =' =' cnc55c55 * * * * * * , Vi 0\ 0\ "'0.... <1)- 'S: CI:I .,2 .2 ~ .': ~ .... .~ U <!) ..c:: .... ...... o C o .~ .::P ~::ë E ~ 0 <!) <I) "'0 S CI:I § ~S<.¡;;¡ ;;. 0 ~ U CI:I "'0...... ~ ~õ-g æ 0 ü E -~~ ..g.,: e u CI:I <I) .- ..c::.... .....c <!) "'0 <I) ..c:: .... .... .c <I) "'0 ~ .... o C e ~ ;;... <I) ..c:: .... CI:I ~ "'0 <!) "'0 =' Ü ~ <!) <!) ... ~ CI:I " c:: o .c <I) =' C <!) ;;. <I) ... ~ ~ .... CI:I <I) -;; en .... CI:I <I) ... ~ E .S 0 "'O~ C" <!) ~ <I) ... ;;. ,I::) ~.~ - 0.. () e ·ü <I) <!) C .....c:: ï: ~ ¡.... 0.. =' Q) o C CI:I .... <I) ... ;;. =' ~ e 0 .... () ..c::<I)...... Õ C õ .c <!) 00 .,2';:<!) .c.......;: ~ 0...... ;;... <!) 0 ~ 00 CI:I 0.. "'0 <I) ~ ~ ~ "'0 ~ ;;. C "'0 e ~ C .... ~ ~ <!) Þ::: C U..:g~ ;;....... ~.cE .... "'0 0 Q) ......~~ :õ 0._ CI:I ~ CI:I'" C ;;... "'0 C ~.9 ~ '.9 <I) .... o..§.......~ ~o..oo ~ ~ .::P CI:I :.: Õ 8::ë .': .c C·- 0 E 0 "'0 t': .... .- ~ C <I) () <I) .... ~~~.;:~ .g .g "'0 . S 0.. ~o~-=~ .9 ~ ~.~ .9 ~ê§£~ .::P ~.f¡ ~ E ::ë <I) '" ..... <I) o ¡:¡::: .::P 2 00 ~ ~::ë 0.. ¡g ~ ~ 0 <I) ~ ""'"<I)..cE C CI:I CI:I ~ ...... ~.,2 5 ~ 0 ~ 0 .... .... ~ en () C CI:I CI:I...... -;; ~ <I) <!)õ.... c:: -g-goo~<!) () <1)'- ..c:: g ~..c:: ~.... _ ¡,¡J ¡.... ~.~ CI:I <I) .... O=N~ Z___ Table 9 CITY OF NORTH RICHLAND IDLLS, TEXAS Computation of Legal Debt Margin September 30, 1996 (unaudited) Article XI, Section 5 of the State of Texas Constitution states in part: ".. .no tax for any purpose shall ever be lawful for anyone year, which shall exceed two and one-half percent of the taxable 'property of such city." As a home rule city, tbe City of North Richland Hills is not limited by law in the amount of debt it may issue. The City's Charter provides that general property taxes are limited to $1.50 per $100 of assessed valuation for general governmental services including the payment of principal and interest on general obligation bonds. The tax rate for fiscal 1996 was established at $.57 per $100 of assessed valuation based on 100% of appraised value. 165 Table 10 CITY OF NORTH RICHLAND HILLS, TEXAS Computation of Direct and Overlapping Debt September 30, 1996 (unaudited) Percentage Amount Net Bonded Applicable to Applicable to Debt City of North City of North Jurisdiction Outstanding Richland Hills Richland Hills City of North Richland Hills $ 44,045,519 100.00% $ 44,045,519 Birdville Independent School District 77,162,566 48.05 37,076,613 Keller Independent School District 126,180,000 1.11 1,400,598 Tarrant County 136,126,710 3.76 5,118,364 Tarrant County Hospital District 48,004,185 3.76 1,804,957 Tarrant County Junior College District 92.098.153 3.76 3.462.891 Total direct and overlapping debt $ 92.908.942 Source: Respective entities' records 166 CITY OF NORTH RICHLAND mLLS, TEXAS Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Last Ten Fiscal Years (unaudited) Ratio Total of Debt Total General Service to Fiscal Debt Expendi- Total General Year Principal Interest (2) Service tures (1) Expenditures 1986-1987 $ 510,858 2,178,870 2,689,728 12,485,971 21.54% 1987-1988 1,282,118 2,139,749 3,421,867 14,740,020 23.21 1988-1989 1,485,917 1,987,266 3,473,183 14,952,656 23.23 1989-1990 1,574,918 2,427,133 4,002,051 16,954,059 23.61 1990-1991 1,661,571 2,214,711 3,876,282 18,244,642 21.25 1991-1992 1,666,310 2,674,423 4,340,733 18,831,104 23.05 1992-1993 2,236,367 2,543,527 4,779,894 25,588,289 18.68 1993-1994 3,062,513 2,755,501 5,818,014 25,953,326 22.42 1994-1995 3,329,485 2,776,259 6,105,744 34,323,278 17.79 1995-1996 3,394,609 3,129,143 6,523,752 28,967,903 22.52 Notes: (1) Includes General, Special Revenue, and Debt Service Funds. (2) Includes fiscal agent fees. 167 Table 11 N ~ ~ e 0 r-- 0 -.:t V') \0 tr) \0 V') r-- I) ~ "'= ~ ~ \0 r-- ~ ~ ~ ;> (\ 0 N N N ¡.... U CI.:I ~ ~ Eo-; 00 ~ ~ .... = ~ ~ ~ = U ; = Eo-; ~ o Z r-. o ;;.. Eo-; .... U '" "'0 = o 0::1 I) := = I) ;> ~ 1-0 I) ~ I) r:/'J "'0 = (\ 1-0 I) ~ ~ I I) 00 (\ 1-0 I) ;> o U "'0 = o 0::1 I) := = I) ;> I) ex: '" 1-0 (\ I) >-.-- -æ~ u :::: .:!: ¡.¡,. = I) ¡.... "0 := (\ = := '-' - '" (\ ....:¡ '" - = I) E I) .:: := 0- I) ex: I) .~ è: I) r.n - ~ I) o I) := I) ~::ë ;>~ I) .¡; ex: ;> ã)<c: Z .E 8 I) ._ o è: 1-0 I) .,Er.n u·5 ) I) ~ ~ ð ;: o >: ¡,¡,¡ ~J ~ ~I ~I It:: ~ I) - = - J -.:t \0 \0 r--~ o N~ -.:t \0 \0 r--~ o V') o o o o~ V') o N -.:t o-,~ ..... o N~ .-- -.:t '-' r-- M 00 (") oô r-- V') V') r--~ (") (") o~ ~ r-- 00 0-, I \0 00 0-, r-- ..... M M o-,~ r-- ..... 00 00 M.- o o o~ V') -.:t V') 00 0-, r--~ <o::t oo~ N .-- <o::t '-' -.:t 0-, r--~ M r--~ 00 N N o-,~ V') 00 v;, 00 00 0-, I r- oo 0\ \0 \0 oo~ V') 0-, o-,~ \0 \0 00 Ô V') ..... ..... .-- V') '-' o o o~ V') -.:t 00 (") r--~ V') 00 r--~ M .-- -.:t '-' 00 <o::t o-,~ r-- r-- 00 o-,~ 0-, r-- \O~ (") \0 \O~ M 0-, 00 0-, I 00 00 0-, 0\ N N \O~ 00 o~ N 0-, N N~ \0 ..... ..... o o o~ V') N 0-, V') \O~ r-- -.:t~ -.:t .-- -.:t '-' V') -.:t r-- M M V') o~ o \0 C"l V') o o~ V') o 0-, 0-, I 0-, 00 0-, 168 r-- V') r-- 00 o~ N r-- V') r-- \O~ 0-, o~ ..... o o o~ V') 00 0-, o N N <o::t~ -.:t -.:t~ (") .-- -.:t '-' N V') Ñ \0 (")~ ..... -.:t r-- \O~ o 00 .,ç 0-, 0-, I o 0-, 0-, <o::t o~ 00 o~ N -.:t o~ M o~ ..... o o o o~ V') o~ ..... 0\ V') 00 oô V') -.:t~ M .-- -.:t '-' o r- 0\ oo~ ..... ..... N~ 0\ N 00 r--~ r- v;, V') N 0\ 0-, 0-, 0-, 0\ M 0-, -.¿ r-- o N~ 0\ M 0-, -.¿ V') 0-, o o o o~ N ..... N M ..... oô M \O~ (") .-- -.:t '-' \0 r-- -.:t Ô <o::t V') (") ..... 00 o \O~ 00 r-- r--~ (") 0-, 0-, I N 0-, 0-, \0 \0 \O~ V') r-- o N~ \0 \0 \0 o~ 00 00 o o o~ V') 0-, ..... ..... 0-, V') \0 r-~ r- o .,ç .-- -.:t '-' 0-, 0-, N -.¿ N -.:t~ 00 V') o-,~ (") 0-, N oô -.:t 0-, 0-, I M 0-, 0-, \0 N 0\ N~ 00 o N~ \0 N 0-, ~ 0\ r- o o o~ V') 00 C"t 00 -.:t N -.¿ 00 -.:t <o::t~ .-- -.:t '-' \0 <o::t o-,~ -.:t V') -.:t~ 0-, o r--~ V') M o 0\ V') 0-, 0-, I -.:t 0-, 0-, V') 00 M \O~ r-- o Ñ V') 00 M \O~ o r-- o o o o~ r-- C"l M r-- o r-~ \0 ..... -.¿ ù E o u .5 .-- -.:t '-' r- ..... <o::t~ V') V') N~ V') - '" ~ I) - = "'0 = (\ '" I) _ := '" = I) I) 1-0 ;> = .B ~ 0.5 oo·~ "'0 =.- ~ .- u := ~~"O 1-0 0. I) I) I)..c 15""0 ~ '" '" '" I) I) I) "'0"0"0 := -= := ü~ü ..5¡,¡,¡..5 o 0\ -.:t N~ N -.:t~ N \0 0-, 0-, vi I) ~ - = I) 00 (\ -a u '" t;; "0 = (\ '" - = I) E ~ c.", I) ~ vi ="0 o = .;:: 0 (\..o ';:"0 .:!: ~ .5 (\ E~ "0 I) (\"O '" '" I) I) "0"'0 := := üë3 >: ..5¡,¡,¡ ,.-.., ,,-.. ...-... .-.. ,..-... :::..~~~~ ..... I V') 0\ 0\ '" I) - o Z Table 13 CITY OF NORTH RICHLAND HILLS, TEXAS Demographic Statistics Last Ten Fiscal Years (unaudited) School Estimated Per Education Enroll- Unemploy- Fiscal Population Median Capita Median Level ment ment Year ill Income Income (3) Age ill ill Rate (4) 1986-1987 42,500 $ 34,200 (3) 11 ,900 28.4 (3) 14.5 7,630 (6) 5.7% 1987-1988 44,900 34,200 (3) 11,900 28.4 (3) 14.5 7,218 (6) 5.4 1988-1989 45,500 34,200 (3) 11,900 28.4 (3) 14.5 7,800 (6) 5.8 1989-1990 47,256 34,200 (3) 11,900 28.4 (3) 14.5 7,340 (6) 3.9 1990-1991 47,468 40,747 (7) 11,900 30.9 (7) 14.5 8,492 (6) 6.4 1991-1992 48,142 40,747 (7) 11,900 30.9 (7) 14.5 8,759 (6) 5.5 1992-1993 48,300 40,747 (7) 11 ,900 30.9 (7) 14.5 8,933 (6) 4.6 1993-1994 50,000 43,094 (3) 11,900 31.5 (3) 14.5 9,032 (6) 4.9 1994-1995 50,650 43,094 (3) 11,900 31.5 (3) 14.5 9,696 (6) 3.9 1995-1996 52,584 (8) 43,094 (3) 11,900 31.5 (3) 14.5 9,237 (6) 2.9 Sources: (1) Individual Schools. (2) North Central Texas Council of Governments. (3) Bureau of Census, Department of Commerce. (4) Texas Employment Commission. (5) Haltom Richland Chamber of Commerce. (6) Includes North Richland Hills students only. (7) HCA Hospital Survey (8) City Estimate 169 "<T 0'. M M V) 0 N "<T 00 QO "<T ~ M N "<T \0 t"- O t"- M N 0'. ::ë ;>,* "<T~ t"- V) O'.~ QO QO V) t"- - t"-~ t* \O~ O'.~ N~ 0-," Ñ "<T~ ~ ~ M CI:I ~ ~ 0 0 ~ 00 N \0 N V) 0'1 QO E-o 0..= QO "<T N 0 o~ t"- t"- M M N~ 0- ... CI:I Ñ o~ oo~ QO~ - Ñ "<T~ Ó o~ ~ ¡:l..;> \0 0 "<T "<T -.:t t"- "<T ~ V) -.:t~ V) "<T~ "<T~ -.:t~ "<T~ "<T~ "<T~ "l \O~ - - - - - ~ ~ ~ ~ ~ ~ ~ ~ ~ - N N N N N N N N ï '-' '-' '-' '-' '-' '-' '-' '-' '-' M \0 N 0 ~ 0 0'1 = QO~ Ñ CI:I M V) c:o O~ "<T M QO~ QO 0'1 M "<T 0'. 0'1 ~ t"- 0'1 00 0'. "<T M 00 N "<T - \0 \0 - N t"- M ":, "<T ~ o~ ~ V) \O~ t- t"- - ~I 0-," t"-~ o~ >.6 o~ CI:I = - V) V) V) V) rJ'J. ....- 00 V) 00 ~ \0 ~ 0 "<T o CI:I V) 0'. \0 QO ~ N QO "l ~ '" E-o;> "<T~ N~ \O~ N~ N~ \O~ .<.:: M M M - '" V) -.:t ~ V) N "<T \0 t"- V) \0 ~ 0 r-- 0.. ~ 00 0 ..;¡ ~ 0'1 N QO "<T N 0'. QO t"- ..;¡ = V) V) CI:I V) N - 00 - - M t"- ""'" c:o '" "<T~ 0'. "<T 0 t"- OO "<T 0'. N 0'. =: ... ~I QO~ t"-~ "<T~ QO~ t"-~ O'.~ O'.~ O'.~ "'0 CI:I ~ ~ ~ = ~ "<T QO \0 - - 0 N M 0 >- N t- M - t"- OO t"- M t- M Z CI:I ~ "<T~ N~ >.6 o~ "<T~ 0-," oo~ Ó N~ -< = t; "0 t; .9 ~ M N N "<T N "<T V) M ~ ..;¡ u .... "'¡:: EA .... '" :e =: u = = ¡,¡: = ~ ~ U ... CI:I "'0 .... = ë¡; ëa '" = .rJ = ~ = ~ .::! 0 E-o "-' 0::: =: ... "a U .... ~ -.:t 00 t"- N 0 "<T QO \0 E-o '" .rJ ~I M ;> <Û CI:I ..... "<T \0 0 "<T 00 N ~ \0 "<T CI:I ~ = .....J E 0 "<T "<T "<T -.:t V) N "<T "<T N M .... 0 t; = 0 * z = z :> = 0 ~ ~ ... £ "'¡:: ~ 0 u ~ ~ = > 0.. ... ..c 0 .... .~ E-o '" ... = ..c ""'" ¡:l.. 0 0 -.:t N - "<T t"- V) V) ~ u U \0 0 0 \0 0 V) V) t- o 0 QO t- o N~ ~ V) - \O~ V) 00 "'~ ~I V)~ N~ Ó - >.6 \O~ 0-," V) \O~ o~ CI:I "<T \0 N N "<T N t"- O'. 0 0 x 0'. t- \0 V) ~ "1 oo~ - N ~ t; O'.~ o~ >.6 \O~ 0-," ~ ~ V) O'.~ u N N N N ...: c:o ... EA U Z ~ E ï: u .... E '" Z 0 Õ ..... U t; 0 ... '" ~ ~I '" .... .rJ ..... t- o 00 M N "<T 0 00 \0 "a "¡¡; E 0 t- N 0 0'. 0 N N en ... en 0 = 0.. "0 o..aj "'0 0..... ~- Z ... <t: 8 "O.!:J 0 "'.::! u .... ~ ~ = ... ~ "- ... CI:I ~ "0 CI:I ;>,1: = ;> = _ CI:I .<.:: CI:I CI:I U .... t"- oo 0'. 0 N ~ "<T V) \0 UE-oC:O x 0 QO QO 00 0'. 0'. 0'. 0'. 0'. 0'. 0'. wz CI:I ~I 0'. 0'1 0\ 0\. 0'. 0'. 0'. 0'1 0'. 0\ ~ ~ ~ ~~ - - - - - u u u U I I I I I , , I I I ... ... ... - N '" \0 t- oo 0'. 0 N ~ -.:t V) = = = "-' "-' c.... QO 00 00 00 0'. 0'. 0'. 0'. 0'. 0'. 0 0 0 0'. 0'. 0'. 0'1 0'. 0'. 0'. 0'1 0'. 0'. í/) í/) í/) '" ~ * - * * 0 * * * Z 170 Table 15 CITY OF NORTH RICHLAND HILLS, TEXAS Principal Taxpayers September 30, 1996 (unaudited) Percentage 1996 of Total Type of Assessed Assessed Taxpaver Business Valuation* Valuation Richland Centre, Inc. Property Developer 23,856,844 1.44% North Hills Mall Associates Real Estate 22,000,000 1.33 Meadows NRH Associates LP Real Estate 18,033,700 1.09 Texas Utilities Electric Co. Utility Co. 17,425,338 1.05 E-Systems, Inc. Vacant land and Pool Trust apartments 14,371,214 .87 Tecnol, Inc. Manufacturer 14,122,828 .85 H & M Food Food Manufacturer 13,253,248 .80 Walden Residential Operating Partnership Real Estate 12,358,000 .75 Walmart Stores, Inc. Retail 12,190,143 .74 CAMCO Development Property Developer 11.734.398 -1.l $ 159.345.713 9.63% * Source: Tarrant Appraisal District. 171 CITY OF NORTH RICHLAND HILLS, TEXAS Miscellaneous Statistics September 30, 1996 (unaudited) Date of incorporation Form of government Area Miles of streets Number of street lights Fire protection: Number of stations Number of firefighters and officers (exclusive of volunteer firefighters) Number of fire hydrants Police protection: Number of stations Number of police officers Number of patrol units on duty at anyone time Number of law violations (excludes traffic violations) Education: Attendance centers Number of classrooms Number of teachers Number of students Average daily attendance Number of administrative personnel Municipal water department: Average daily consumption Miles of water mains Number of water connections Sewers: Sanitary sewers Storm sewers Number of sewer connections Building permits issued 172 1953 Council/Manager 18.29 square miles 204 miles 1,900 4 73 1,800 1 76 8 5,583 12 528 556 9,237 9,219 29 1,341,381 cubic feet 357 24,403 290 miles 115 miles 22,902 257 Table 16 (Continued) CITY OF NORTH RICHLAND HILLS, TEXAS Miscellaneous Statistics, Continued (unaudited) Culture and recreation: Number of parks Number of picnic areas Number of golf courses Number of recreation centers Number of senior citizens centers Number of libraries Number of volumes Average monthly circulation Employees: Classified service Exempt Elections: Registered voters Number of votes cast in last municipal election Percent of votes cast to number of registered voters 173 Table 16. (Continued) 6 5 1 1 2 1 93,003 31,959 399 77 32,371 2,336 7.21% (This page left blank intentionally) CITY OF NORTH RICHLAND HILLS \"-/ Department: Subject: Administration Additional Improvements for Iron Horse Golf Cnll~A ~~nn Tr~p~ Council Meeting Date: 2/24/97 Agenda Number: ON 97-18 On September 23, 1996 Council approved a transfer of $75,000 from the Iron Horse Golf Course Fund. This was intended to fund a portion of the reconstruction of sand traps at Iron Horse. The remaining portion was budgeted in their 96/97 Capital Improvements Work has now commenced and we have a condition that requires additional funding. As built plans do not exist for the dirt improvements on the course. The original traps were much deeper than anticipated. This requires a great deal more labor and material. Evergreen Alliance Golf, Ltd. now has a firm price to finish the project, which requires an additional $65,000. There are adequate funds in reserve. Recommendation: It is recommended that the City Council appropriate $65,000 from the Iron Horse Golf Course Fund balance to finish reconstruction of the sand traps. ~., Finance Review Source of Funds: Bonds (GO/Rev.) Operating Budget _ '-_ ,Other Acct. Number Sufficient Funds Available Department Head Signature CnYCOUNC~ACnON"EM Flnlllce Director Page 1 of '1~i CITY OF NORTH RICHLAND HILLS Department: Finance Council Meeting Date: 2/24/97 Subject: Authorization to Participate in Cooperative Purchasing Program with Tarrant County Agenda Number: PU 97-18 The Tarrant County Purchasing Department maintains a cooperative purchasing program that includes contracts and bids on items such as asphalt, lime, concrete pipe, traffic paint and sign shop materials. The City may take advantage of cost savings by entering into an interlocal agreement with the County to participate in this program. The Local Government Code states purchases made under a cooperative purchasing program satisfies any State law that would require the City to solicit competitive bids. Participation in the program will be cost effective to the City as well as save Staff time. Recommendation: It is recommended City Council authorize the interlocal agreement with Tarrant County for participation in the cooperative purchasing program. Finance Review Source of Funds: Bonds (GO/Rev.) Operating Budget _ "-- Other Acct. Number Sufficient Funds Available Department Head Signature ~ CITY COUNCIL ACTION ITEM Finance DIreClOl Page 1 of INTERLOCAL AGREEMENT BETWEEN COUNTY OF TARRANT AND CITY OF NORTH RICHLAND HILLS This agreement is made this 24th day of February, 1997 between the County of Tarrant, Texas and the City of North Richland Hills, Texas. Pursuant to the authority by the "Texas Interlocal Cooperation Act," Chapter 791 Texas Government Code providing for the cooperation between local governmental bodies, the parties hereto, in consideration of the premises and mutual promises contain herein, agree as follows: WHEREAS, the contract is made under the authority of Sections 791.001- 791.029 of the Texas Government Code; and, WHEREAS, the parties, in performing governmental functions or in paying for the performance of governmental functions hereunder shall make that performance or those payments from current revenues legally available to that party; WHEREAS, the governing bodies of each party find that the subject of this contract is necessary for the benefit of the public and that each party has the legal authority to perform and to provide the governmental function or service which is the subject matter of this contract; furthermore, the governing bodies find that the performance of this contract is in the common interest of both parties; and that the division of cost fairly compensates the performing party for the services performed under this contract; I. The City of North Richland Hills, Texas hereby makes, constitutes and appoints Tarrant County its true and lawful purchasing agent for the purchase of various commodities using Annual Contracts (Bids). Tarrant County will maintain a listing of Annual Contracts which are available for local entities use. To utilize one or more of these contracts, local entities must request authorization, in writing, to Tarrant County. Upon receipt of request, Tarrant County will send a form letter to the appropriate vendor(s) for their approval and signature. Upon receipt of authorizing letter from vendor(s), Tarrant County will forward a copy of the letter and appropriate Annual Contract to the requesting entity. The City of North Richland Hills, Texas agrees that Tarrant County shall serve as the purchasing agent for selected items, and agrees that the bidding shall be conducted by Tarrant County according to its usual bidding procedures. II. The City of North Richland Hills, Texas, agrees that all specifications for selected items shall be as determined by Tarrant County. III. The City of North Richland Hills, Texas, agrees to pay the supplier for all goods, equipment and products pursuant to this agreement. The successful bidder or bidders shall bill the City of North Richland Hills, Texas, directly for all items purchased, and the City of North Richland Hills, Texas, shall be responsible for vendor's compliance with all conditions of delivery and quality of the purchased items. IV. Donna Hurst Enos, C.P.P.B., Purchasing Agent, is hereby designated as the official representative to act for the City of North Richland Hills, Texas in all matters relating to this agreement. V. This agreement shall take effect upon execution by both signatories. VI. This agreement shall be in effect from the date of execution until terminated by either party to the agreement. IN WITNESS WHEREOF, the parties hereto have caused this agreement to be executed by their authorized officers the day and year first above written. TARRANT COUNTY CITY OF NORTH RICHLAND HILLS BY: BY: TITLE: TITLE: MAYOR DATE: DATE: CITY OF NORTH RICHLAND HILLS Department:Finance 1 Fire Department Council Meeting Date: 2124/97 Subject: Authorization to Purchase Fire Truck Through HGAC Cooperative Purchasing Program Agenda Number: PU 97-19 As part of the 1996/97 Major Capital Equipment Program, Council approved the purchase of a new aerial ladder fire truck. Funds for the purchase are included in the bond sale scheduled for April 28, 1997. The proposed fire truck may be purchased through the Houston-Galveston Area Council Cooperative Purchasing Program (HGAC). All State competitive bidding requirements will be met if Council authorizes this purchase through HGAC. The total cost of the E-One aerial ladder fire truck will be $453,616 and will take approximately 270 days for delivery. Council appropriated $440,000 for the purchase of the fire truck. Since delivery of the fire truck will not be expected until December 1997, the interest earned on these funds will be sufficient to cover the additional cost of the truck. Recommendation: It is recommended City Council authorize the purchase of a new E-One aerial ladder fire truck through the Houston-Galveston Area Council Cooperative Purchasing Program in the amount of $453,616. Finance Review Source of Funds: Acct. Number Bonds (GO/Rev.) Sufficient Funds Available 1'~j=U~áÆ{~ignatur. y¡jv , C"Y COUNCIL ACTION ITEM Finance DIr.Clot Page 1 of CITY OF NORTH RICHLAND HILLS Department: Finance / Parks & Recreation Council Meeting Date: 2/24/97 Subject: Authorization to Purchase Big Squirt Water Toys for NRH20 Agenda Number: PU 97-20 For the last two years the number one seller at the NRH20 Gift Shop has been the Big Squirt water toy. Approximately 5,500 units were sold at the gift shop the first year and 6,500 units were sold last season. The water toys are a sole source purchase from Big Squirt, Inc. The City may take advantage of a quantity discount from the company and 7,500 units may be purchased at $2.45 each for a total of $18,375. Recommendation: It is recommended City Council authorize the purchase of water toys from Big Squirt, Inc. in the amount of $18,375. Finance Review Source of Funds: Bonds (GO/Rev.) Operating Budget _ Other Acct. Number Sufficient Funds Available 21-03-01-2080 Fln""C8 C..ClOt ity Manager Page 1 of CITY OF NORTH RICHLAND HILLS ~ Department: Finance / Support Services Council Meeting Date: 2/24/97 Subject: Award Bid for the HVAC Upgrade in the Police DepartmentAgenda Number: PU 97-21 In the 1996/97 approved budget, Council appropriated funds for the replacement of the HVAC system located in the Police Department. Formal bids were solicited and the results are outlined below. Freer Mechanical $·'..··5....··I......··4'·..0'..w.... . ' .......'," 1·· ,'. ... .. . . . .... .. ..", '. ,','," ......-. ",.';';,,:,,;:,..,:b:.,::,,:..::::,.:; Harold James, Inc. $56,071 $58,825 $67,654 $80,275 Airwise Heat & Air DMI Corporation Walker Mechanical This upgrade will replace one large system with three smaller systems and will help correct the heating and air problems. Freer Mechanical met all the specifications and general conditions of the bid and can complete installation of the system in 120 days. Recommendation: It is recommended City Council award the bid for the HVAC upgrade in the Police Department to Freer Mechanical in the amount of $51,401. Finance Review 06-01-02-6900 Source of Funds: Bonds (GO/Rev.) X Operating Budget _ ","-, Other epartment Head Signature CITY COUNCIL ACTION ITEM Acct. Number Sufficient Funds Available /~ ~~ Finance Director Manager Page 1 of 9' CITY OF NORTH RICHLAND HILLS .. Department: Support Services 2/24/97 Council Meeting Date: Agenda Number: PU 97-22 L.Jbject: Architectural Services for the Support Services Building Request for proposals for architectural services for the Support Services Building were requested. Seven proposals for architectural services were received. After evaluating the proposals and conducting an interview process, the firm of Morley Architects located in Grapevine, Texas was selected. Morley Architects is a professional design firm founded by Philip Morley in 1981. This firm has designed several facilities very similar to the type of facility the City will be constructing. Morley Architects will provide all architectural and engineering services for the fee of $49,000. The design and bidding process should take approximately six months with another eight months for construction. When this was last presented there were questions about the location of this project and the amount of available space for future development at the Municipal Complex site. Staff has considered other possible sites and still is of the opinion that this is the best site for the project. Attached is a diagram of the proposed building and it's location, along with dimensions of the building and remaining available land at this location. By placing the building near the back of the lot, this leaves two large tracts open in the front for future development by the City. '- Another concern was about the functions of the Departments and the need for this additional facility. The two user departments, Fire and Support Services, have submitted justifications explaining their needs. These justifications are also included for your consideration. We will be available to discuss this further and answer any questions at the Council meeting. Recommendation: It is recommended City Council award the contrad for architectural services for the Support Services Building to Morley Architects for the fee of $49,000. Finance Review 20-80-04-6000 Source of Funds: Acct. Number Bonds (GO/Rev.) Sufficient Funds Available Operating Budget 12 ~ -Other ~~-/J~ p ',I ~ VL ~~- ~ Department Head Signature ~ . City Manager CITY COUNCIL ACTION ITEM . Finance Director 1 J>~ o;JJ ii:'" Z ¡¡¡ ~ ;JJ J> ~ Õ 2 L. ~ ;,'; ;JJ ~ l z a -4 ~ ::IJ D~~ ",2 %!z a ) ,'-fj'¿ - 'U 'U C J> CD ;JJ r ~ ¡:; Z :IE C> 0 ;JJ '" (J) 'U ~ J> :II :II'" ~ Z G'> j J ~, ,';;")7 VI ~ ." ;JJ '" II) ~ ~ õ Z .þ , <;7fll -'- \ ---~--~ ---- , '5?Ø Z ¡", lI\ l'I CITY OF N@)RTH RICHLAND HILLS Fire Department Fire Chief January 15, 1997 C.A. Sanford, City Manager City of North Richland Hills 7301 Northeast Loop 820 North Richland Hills, TX 76180 RE: Justification to Construct Fire Department Maintenance Facility in Municipal Complex Area Dear Mr. Sanford, Some members of the city council have expressed concerns in regard to the above project. When hearing the words 'fire department maintenance facility' the first thing that pops into one's mind is a structure which has numerous vehicles needing repair and parked around a building. A fire department maintenance facility solely operated by fire department personnel would have a unique method of taking care of department vehicles. First of all, fire department vehicles are pampered. They are not stored outside, they are always housed. After all, a vehicle which must last twenty-years and cost hundreds of thousands of dollars to purchase is not treated like a dump truck or a tractor. If the fire truck is having routine maintenance, being overhauled, or just parked, the truck is kept inside, away from the outside elements which take a toll on the paint finish of any vehicle left outside. You probably have never heard of one of our fire trucks failing to start when needed. That's because our trucks are kept in a controlled environment which is warm and dry. I do not foresee a fire department maintenance supervisor, now or in the future, who would permit a fire department vehicle to be parked outside or stored outside overnight at this facility. Especially, if special instructions are issued by the City Manager's office that no outside or overnight parking will be permitted by the fire department. Also, here are a few other positive reasons why the fire department facility should be constructed in close proximity of the fire administration and station four facility. P.O. Box 820609 * North Richland Hills, Texas * 76182-0609 USA 7202 Dick Fisher Dr. N. * 817-581-5670 * FAX 817-656-7551 Page 2 1. Being there is only one full-time fire department mechanic, there are times this mechanic requires another person to assist or perform repairs. The close proximity of this maintenance facility to fire station four, insures on-duty personnel are available to help if needed. The workload of the fire department mechanic is not yet at a level to justify an assistant. 2. Close proximity allows the fire department mechanic to borrow specialized tools or equipment from the city garage which would be located a few hundred feet from the proposed fire department facility. 3. A fire department maintenance facility must have immediate access to a hard paved surface, such as the training pad next to the fire administration building. The training pad provides a stable ground surface for all fire department aerial equipment to be erected and tested after repairs have been completed. The training pad was designed also for easy access to fire hydrants. An ample water supply must be available and able to handle the needs of fire engines to insure proper operations and repairs are completed. The National Fire Protection Association requires fire trucks which have had pump repairs to run at full throttle while pumping large volumes of water. 4. The construction of a maintenance facility near the municipal complex insures that our neighbors will not be disturbed, as this area is zoned commercial or industrial. The old locations of the city garage, just off of Rufe Snow Drive caused complaints from the neighbors, especially if city work crews were working during normal sleeping hours. In justification # 3, I mentioned that fire engines must pump for extended periods of time to insure proper operations and repairs have been made. The continuing noise of a diesel engine running wide open for hours on end and the testing of sirens will definitely cause the neighborhood to register complaints with the Mayor and Council. 5. When department personnel are attending classroom training at fire administration, the availability of the parked fire trucks is a plus, in that the fire department mechanic can make minor repairs without having the personnel change from truck to truck. The closeness of the mechanic shop to the training site and the spare parts storage, allows quicker action to be taken by the mechanic, insuring that our fire engines are ready for any emergency. A minor repair should never cause a fire truck to be out-of-service. Page 3 6. Availability of diesel fuel and gasoline are two concerns of the fire department. The alternate location (off of Glenview Drive) of this maintenance facility would require the installation of a fuel dispensing station, which will cost thousands of dollars, to remain in compliance with E.P.A. guidelines. The fire department mechanic vehicle has the capability to carry small volumes of fuel to fire apparatus tied up and pumping at a fire scene. This mechanic truck needs the availability of large volumes of fuel, should the occasion arise. 7. The municipal complex is centrally located in this city. This was one of the main reasons this location was chosen as a site for city owned buildings. We are cushioned by commercial/industrial buildings, for the purpose of reducing annoyances to our citizens and at the same time be ready to respond to any section of North Richland Hills within minutes. So, it should stand to reason that the fire department maintenance facility must be centrally located, if the minimal down time of fire fighting equipment is to be offered by this department. I have offered these few reasons in an effort to assist members of the city council in choosing a site near fire station four, the fire training facility and fire administration. The renditions of this fire department facility which were submitted by Thomas Powell appear to be complimentary to existing structures here in this complex. Past performances of the city's administrative staff and the quality of work expected by Mr. Powell and his staff is assurance that this proposed building will offer additional enhancement to this growing complex. If there is any area of this justification I have failed to address or where my comments are unclear, please feel free to contact me. SRG:cs Copy: Thomas Powell, Support Services Director David Looney, Chief of F.D. Support Services Fire Department File Support Services Department History of Department The Support Services Department was created in October 1986. The original department included Building Services, Equipment Services, Purchasing, and the construction and renovation of City facilities. The department remains the same except for Purchasing which has been moved within the Finance Department. The Support Services Department has three divisions, Administration which includes project management, Building Services, and Equipment Services. Administration is currently located in the Library complex, Building Services at the Dan Echols Seniors Center, and Equipment Services at the Service Center. Since 1987 Equipment Services is the only division that has remained at the same location. Departmental Activities Administration - This division has three employees consisting of a director, an administrative secretary, and a project manager. Administration \tVOrks directly with the City Manager's office and is responsible for all activities within the Support Services Department. Other responsibilities include staying current on Federal legislation and mandates that the City must comply with, EPA and environmental issues, construction projects and renovation to City facilities, conducting feasibility studies and preparing design drawings and specifications for future projects, and assisting other departments to resolve problems related to special equipment or space needs. Building Services - This division has twelve employees consisting of a superintendent, a part time secretary, a maintenance technician, an HVAC technician, a senior maintenance worker, and seven custodial workers. Building Services is responsible for the custodia.1 services of 10 City facilities consisting of 161,012 square feet. This breaks down to 23,000 square feet of area that each custodial worker must clean daily. Building Services also performs maintenance and repairs on 22 City facilities consisting of 262,781 square feet. The City has 132 HVAC systems with a total of 793 tons of air conditioning that is maintained by Building Services. Building Services has staff on call 24 hours a day to respond to emergency situations such as electrical outages, HVAC failures, water pipe breaks, and fire or security alarms throughout the City. Equipment Services - This division has nine employees consisting of a superintendent, a supervisor, a secretary, and six mechanics. Equipment Services currently does repairs and maintenance to 247 pieces of different equipment. Heavy equipment requires three times the man hours as does a passenger car or work truck. Police patrol vehicles require five times the man hours. Using these ratios brings the total number of equipment maintained to 520. With an average of only five mechanics in the shop a one time makes the mechanic to a vehicle ratio somewhere between one to 49 and one to 104. Equipment Services also researches and evaluates new equipment before writing specifications for the bidding process, conducts equipment maintenance and operation classes for user departments, works with other departments to reduce vehicle abuse and unnecessary equipment breakdown, and conducts new product testing in hopes of increasing the life of the equipment of reducing maintenance cost. Location of New Facility The Support Services Department is currently spread out from the north end of the City to the south end. This makes it extremely difficult for the director, superintendents, and project manager to work together on a daily base. Several hours a day are wasted in staff driving from one facility to another in order to conduct business. For the department to operate effectively it is important for these positions to be located in the same facility. The Equipment Services Superintendent is in an office that was made by renovating a storage room. This room is needed for office equipment, a computer system, repair and part books, and to be used by the supervisor in order to prevent paper work from being damaged out in the shop. In order for the superintendent to perform his daily duties his office needs to be located near the Service Center. Equipment Services and Building Services share equipment and assist each other in performing their work almost daily. The Building Services superintendent works with the director and project manager on a daily base in resolving maintenance problems and discussing renovation projects. Having the whole department working together in the same vicinity would help productivity, reduce communication problems, and reduce a major amount of driving within the City. CITY OF NORTH RICHLAND HILLS Department: Parks and Recreation Department Council Meeting Date: Subject: Contract Award for Mowing of Rights-of-Way Agenda Number: 2/24/97 PU 97-23 The City contracts mowing services for rights-of-way, water tower sites, and pump station sites. The previous contract with The Cutting Edge has expired. The original contract, which was executed June 13, 1994, allowed for two consecutive one-year renewals (1995 and 1996). Formal bids were solicited on February 4, 1997. The results are outlined as follows: The Cutting Edge Whitmore & Sons, Inc. RBI Maintenance, Inc. $134,919 Incomplete Bid $158,736 Although the total bid amount is based on a maximum of 36 mowing cycles, the number of cycles per mowing season is contingent upon the weather, the amount of rainfall, and growing conditions in any given year. These factors have historically reduced the number of mowing cycles. The total expenditure for the 1995 contract was $56,485. The total expenditure for 1996 was $64,450. '-- The Cutting Edge has performed well during the last three years, and has responded to requests and concerns in a timely manner. Based on their past performance, staff recommends award of the bid to The Cutting Edge. RECOMMENDATION: It is recommended that City Council award the bid for Mowing of Rights-of-Way to the low bidder, The Cutting Edge, in the amount of $134,919. Finance Review \. Source of Funds: Acct. Number 02-20-06-4800 Bonds (GO/Rev.) Sufficient Funds Available Operating Budget _ Other _ \~~ - It!- '- ~C~ Departmen~ad -Signature CITY COUNCIL ACTION "EM Finance Director Page 1 of I CITY OF NORTH RICHLAND HILLS Department: Public Works Approve "No Parking, Stopping or Standing" Subject: Zone for the 7500 Block of Lola Drive - Ordinance No. 2181 Agenda Number: 2/24/97 PW 97 -08 Council Meeting Date: This section of Lola Drive is in front of the Holiday Heights Elementary School. Motorists and emergency vehicles cannot travel safely along this section of Lola Drive when vehicles are parked along both sides. The Police Department has requested that both sides of the 7500 block of Lola Drive (from its intersection with Susan Lee Lane west to it's intersection with Cloyce Court) be designated a "No Parking, Standing, or Stopping" zone during the school zone hours shewn below: 7:30 a.m. 11 :00 a.m. 3:00 p.m. 8:30 a.m. 12:30 a.m. 4:00 p.m. Recommendation: It is recommended Council approve Ordinance No. 2181. Finance Review Source of Funds: Bonds (GO/Rev.) Operating Budget _ ~,- Ot r Acct. Number Sufficient Funds Available Finance Director Page 1 of ORDINANCE NO. 2181 In order to protect the health and safety of the City and its inhabitants IT IS ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, that: 1, It shall hereafter be unlawful for any person to park or leave unattended any motor vehicle at any time upon the public street or portion thereof set out as follows: On both sides of the 7500 block of Lola Drive from its intersection with Susan Lee Lane west to its intersection with Cloyce Court between the hours of 7:20 a.m. to 8:30 a.m., 11 :00 a.m. to 12:30 p.m. and 3:00 p.m, to 4:00 p.m. 2. It is ordered that appropriate NO PARKING, STANDING, OR STOPPING signs be installed upon the right-of-way of the public street giving notice of the parking regulation. 3. Any person violating any portion of this ordinance shall be deemed guilty of a misdemeanor and fined not in excess of $200.00. 4, This ordinance shall be in full force and effect from and after its passage and publication as provided by law. PASSED AND APPROVED this the day of ,1997. Approved: Tommy Brown, Mayor ATTEST: Patricia Hutson, City Secretary APPROVED AS FORM AND LEGALITY: Rex McEntire, Attorney for the City , /-::..-/'\ 5532 \ r _'-'ì' \>-,- . - .A,?, \\" / \ \ ...',[\,'. ~~ // '. \ " '~\ ',,1,\ \\-- _" 1p., ~.,"';/ 1601 " ," '+-: ¡J ff,' "'~\/::/\.-':/~\ \;\-':'/--\ "" \..::\ /;::::_:.~ o'~.~\c,~~.__I-,~\;:::__I____,,~ 'þ'..,/' \ /'/ \ 6509 .\\ \\, 5501 \': -:"//,:::;;:.::--" i --,-----., \ ;,; \í" 7501 . /" \ ,. " '\ /// ',/ : 7608 'I ' \ , , ;.-,. ....... ' ' ,"'/' " , \. 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'. .....--.... ...------------------- 7 30 8 30 ".,.' .\, '\ . ../. ~. ..-...----. : a.m. -: a.m. /' ..... 5308 6313 1.[:\, n=::----O:-·T:,O 11:00 a,m. -12:30 p.m, / 6313 \.. '. t.. 1 \ \ rM ;1'j~604 3:00 p.m. - 4:00 p.m. NORTH , \'. \:,I¡ i " ~ 6809 j\ ...~:.,~, ..-.L, ..----L.. 5309 \. '\ 6304 j ______ : \\ \\ i i ¡ ¡ \ ~..~~:-- 630: HI i\ \ i 7601 i;~~! 1609 ! r613 11611 Ü::-. , ,~_ ....~f.:== :.~) t.~~~...-~_--:..~::~::-- ___ _.___ -.-~. -..-. .-.. k_ 9- ~.~ --. !Hi.:_______________ t; .::.¡-__¡-..,__-¡o.______. ( : : , : I 6..6 ' . 7428 I 7600 , 7604 I 1508 I 7612 ú' ~.: ul . , ' " I)...,', i i i i "-;..",,-..: c! I : : 6"vc : ..... lUll ! ....::¡' , 6" ·1 r ,I : vc . '-J: ...- -. ---- ------------------- Holiday Heights Elementary School í r-----¡··¡-· . , . i ¡ 5220 ! 7804 ! 16. ~ ! !' I i .w.0 n 7601 ! 7806 ,-: , ' :0 It>' t ! SEE CRJD:2084-426 200 ~ JOO 400 100 600 aaAI'HIC ICALf: IN PEET 700 100 .00 1000 , . - ...- --.--- -- . . ....". . . . ....!If. . .. .. '. . ._ CITY OF NORTH RICHLAND HILLS Department: Public Works Award of Bid to Mid-State Utilities, Inc. in Subject: Amount of $184,87565 for Watauga Road 12" Water Line (Patsy Lane to Stardust Drive) Agenda Number: 2/24/97 PW 97-09 Council Meeting Date: Bids were received on February 11, 1997 for this project. The low bidders are shown below. "/BidAlternateU A"i B idAlternate/'B ',' Mid-State Utilities, Inc. Yoko Construction $184,875.65 (60 days) $221,538.00 (60 days) J.C. Evans Construction $134,097.21 (30 days) $169,791.00 (60 days) $168,607.00 60 da The following is an explanation of the bid options listed in the table above. A more detailed explanation for the bid options is in the attached letter from Knowlton-English-Flowers, Inc. Bid Alternate "A" - Covers the entire project from Patsy Lane to Stardust Drive. Bid Alternate "B" - Covers the section of the project from Saramac Drive to Stardust Drive. The City of Watauga has agreed to participate in one-half of the actual cost (design and construction) for the section from Patsy Lane to Saramac Drive. The actual cost will be determined after the project is completed. The City of Watauga's portion is estimated to be approximately $40,000. A schedule of the project is shown below: Open Bids Award of Bid Begin Construction End Construction February 11, 1997 February 24, 1997 March 3, 1997 May 3, 1997 Funding Source: Sufficient funds were approved in the 1996/97 Capital Improvement Projects budget for this project. Recommendation: Staff recommends Council award the bid for the Watauga Road 12" Water Line to Mid-State Utilities, Inc. in the amount of $184,875.6'5 (Alternate "A") to be completed in 60 calendar days. Finance Review Source of Funds: Bonds (GO/Rev.) Operating Budget _ o r Acct. Number ~.-23-O6-6º-OO; º~:~_~_~?-6000 Sufficient Funds Available ure CITY COUNCIL ACTION ITEM <-- Finance Director Page 1 of · KNOWL TON-E NGLlSH-FLOWERS, INC. CONSULTING ENGINEERS / Fort Worth- Dallas February 16, 1997 Mr. Gregory W. Dickens, P.E., Director of Public Works City of North Richland Hills 7301 N.E. Loop 820 North Richland Hills, Texas 76180 'RICE I VED FES 1 4 ¡997 Re: 3-579, CITY OF NORTH RICHLAND HILLS WATAUGA ROAD 12" WATER LINE TABULA TION OF BIDS AND A WARD RECOMMENDA TION Bids were received on February 11, 1997, for the referenced project. Eleven (11) contractors submitted proposals as presented on the attached detailed bid tabulation sheets. The following is a summary of the bids: SUMMARY OF BIDS FOR WATAUGA 12" WATER LINE ALTERNATE "A" AL TERNA TE "B" NO. BIDDER AMOUNT DAYS AMOUNT DAYS 1 . Mid-State Utilities $ 184,875.65 60 $ 134,097.21 30 2. Yoko Construction $ 221,538.00 60 $ 169,791.00 60 3. J.C. Evans Construction $ 241,984.50 90 $ 168,607.00 60 4. Mike Albert $ 253,042.80 120 $ 196,289.50 100 5. Wright Construction $ 270,414.50 150 $ 204,012.00 120 6. Circle "C" Construction $ 270,825.00 90 $ 201,767.00 90 7. Tri-Tech Construction $ 275,793.00 120 $ 210,044.00 120 8. Bil-Mik $ 299,300.50 90 $ 219,435.60 80 9. Saber Development $ 310,982.50 180 $ 228,756.50 170 10. Larry H. Jackson $ 314,450.50 150 $ 246,230.00 120 11 . Aledo Construction $ 383,438.00 140 $ 285,061.20 110 Budgeted Amount $ 313,100.00 180 $ 201,800.00 120 Low Bid Under Budget $ 128,224.35 120 $ 67,702.79 90 1901 CENTRAL DR, SUITE 550. BEDFORD, TEXAS 76021 .817/283-6211 . METRO 817/267-3367 . FAX 817/354-4389 FEB-19-97 WED 11:18 KNOWLTON-ENGLISH-FLOWERS FAX NO. 8173544389 P. 02/02 3-579, City of North Rich/and Hills WATAUGA 12" WATER LINE TABULA TION OF BIDS AND RECOMMENDA TION OF CONTRACT A WARD This project includes two alternates: Alternate "A" This proposal covers the entire project from Patsy Lane to Stardust (phases 1 and 2). The construction budget for both of these phases totals $313, 100.00. The low bid from Mid-State Utilities is $128,224,35 under the budgeted amount. Alternate "B" This alternate covers only the section from Saramac to Stardust (Phase 1). If this alternate is awarded to the contractor by the City Council. then Phase 2. Patsy to Saramac, will be constructed by City Forces. The construction budget for this phase is $201,800.00. The low bid from Mid-State Utilities is $67,702.79 under the budgeted amount. The City of Watauga has agreed to participate in Ih of the amount of the cost of the Phase 2 construction, from Patsy Lane to Saramac Drive. If the contract is awarded to the low bidder based on Alternate "A" . then the following cost split would be applied based on Alternate "A" unit prices and estimated quantities of construction: COST PARTICIPATION BREAKDOWN BASED ON LOW BID FROM MID-STATE UTILITIES CONSTRUCTION PHASE NORTH RICHLAND HILLS CITY OF WATAUGA Phase 1 - Saramac to Stardust $ 129,218.23 $ 0.00 Phase 2 - Patsy to Saramac $ 27,828.71 $ 27,828.71 Combined Projects $ 157,046.94 $ 27,828.71 The low bidder, Mid-State Utilities, Inc., constructed utility adjustments on Davis Blvd. in 1991 for the City of North Richland Hills, and they performed well on that project. This company has recently completed utility adjustments for the City of Hurst in connection with the Interchange Improvements. In the absence of any negative comments concerning this contractor, we would recommend award of Alternate" A" in the total amount of $184,875.65 to Mid-State Utilities, Inc.. P.O. Box 1160, Waco, Texas 76703-1160, for a period of 60 Calendar Days. We will be available at the February 24, 1997, Council Meeting to assist you with answers to any questions which the Council may have concerning the project. Page 2 3-579, City of North Richland Hills WATAUGA 12" WATER LINE TABULATION OF BIDS AND RECOMMENDATION OF CONTRACT AWARD Please call if we can be of further service in this regard. ~ Oa-:- RICHARD W. ALBIN, P.E., Vice-President RW A/ra/Bids.579 xc: Mr. C.A. Sanford, City Manager Mr. Randy Shiflet, Assistant City Manager Mr. Larry Cunningham, Assistant City Manager Mr. Larry Koonce, C.P.A., Director of Finance Mr. Mike Curtis, P.E., Capital Improvements Coordinator Mr. Lee Maness, Watauga City Manager Mr. Johnnie Reagan, Watauga Director of Public Works Ms. Loretta Getchell, Watauga Director of Finance Page 3 ~ :::¡ It; Z Zw ~ :5:r: w Q.V1 . , w < :r: V1 0 ~ " I.() ..... w OZ w- U')-.J 00:: Q..W O~ ~~ ,'c - ~= "~ a.. 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