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CC 2015-03-02 Agendas
k4FItH NOKTH KICHL.F,ND HILLS CITY OF NORTH RICHLAND HILLS CITY COUNCIL AGENDA 7301 NORTHEAST LOOP 820 NORTH RICHLAND HILLS, TX 76180 MONDAY, MARCH 2, 2015 WORK SESSION: 5:30 PM Held in the City Council Work Room CALL TO ORDER 1. Discuss Items from Regular City Council Meeting. 2. Discuss Fire Department Annual Report. 3. Discuss 2015 Federal Legislative Positions. 4. Discuss 2014 Racial Profiling Report. EXECUTIVE SESSION The City Council may enter into closed Executive Session as authorized by Chapter 551, Texas Government Code. Executive Session may be held at the end of the Regular Session or at any time during the meeting that a need arises for the City Council to seek advice from the city attorney (551.071) as to the posted subject matter of this City Council meeting. The City Council may confer privately with its attorney to seek legal advice on any matter listed on the agenda or on any matter in which the duty of the attorney to the governmental body under the Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with Chapter 551, Texas Government Code. 1. Section 551.071 Texas Government Code for consultation with attorney to seek advice about pending or threatened litigation or a settlement offer: (1) City of North Richland Hills v. Woodbriar Management Ltd, and Texas Midstream Gas Services, LLC., Cause No.2015-000761-2; (2) City of North Richland Hills v. Centrepoint Baptist Church, Compass Bank and Texas Midstream Gas Services, LLC., Cause No. 2015-000764-1; (3) City of North Richland Hills v. C30 Health Savings Accounts Corporation and Legend Bank, Cause No. 2015-000763-3; and (4) City of North Richland Hills v. 7-Eleven Corporation, Cause No. 2013- 0034992-3. 2. Section 551.072: Deliberate the Purchase, Exchange, Lease or Value of Real Property — (1) south sector of the City; and (2) Iron Horse Boulevard. Monday March 2, 2015 City Council Agenda Page 1 of 4 3. Section 551.087: Deliberation Regarding Economic Development Negotiations in south sector of the City. REGULAR MEETING: Immediately following executive session (but no earlier than 7:00 p.m.) Held in the City Hall Council Chambers A. CALL TO ORDER A.1 INVOCATION - COUNCIL MEMBER TURNAGE A.2 PLEDGE - COUNCIL MEMBER TURNAGE A.3 SPECIAL PRESENTATION(S) AND RECOGNITION(S) A.4 CITIZENS PRESENTATION An opportunity for citizens to address the City Council on matters which are not scheduled for consideration by the City Council or another City Board or Commission at a later date. In order to address the Council, please complete a Public Meeting Appearance Card and present it to the City Secretary prior to the start of the Council meeting. A.5 REMOVAL OF ITEM(S) FROM CONSENT AGENDA B. CONSIDER APPROVAL OF CONSENT AGENDA ITEMS All consent agenda items listed below are considered to be routine items deemed to require little or no deliberation by the City Council and will be voted on in one motion. There will be no separate discussion of these items unless a Council Member so requests, in which event the item will be removed from the Consent Agenda and considered. B.1 Approve minutes of February 9, 2015 City Council meeting. B.2 Authorize City Manager to execute an agreement with Alchemy at AMS for design and purchase of Media Advertising, in excess of $50,000, for NRH2O Family Water Park. B.3 Authorize purchase from Reynolds Asphalt & Construction and/or APAC Texas for asphalt road surfacing products for street maintenance in an amount not to exceed $525,000.00. B.4 Authorize purchase from Paisano Redi-Mix, Inc. for various types of concrete for street maintenance in an amount not to exceed $275,000. B.5 Award an annual contract to VMC Landscaping Services for landscape services for various park and city facilities in the amount of$89,584. B.6 Authorize City Manager to execute a reimbursement agreement with Sunoco Pipeline for the Rufe Snow project. B.7 Approve Resolution No. 2015-005, authorizing application for grant funds from the Office of the Governor to create a North Texas Anti-Gang (TAG) Center. Monday March 2, 2015 City Council Agenda Page 2 of 4 B.8 Authorize City Manager to execute an interlocal agreement with the City of Colleyville. B.9 Authorize City Manager to execute an interlocal agreement with the City of College Station. B.10 Authorize purchase from Atlas Utility Supply Company for Badger water meter units in an amount not to exceed $400,000. B.11 Authorize the purchase from Synetra Inc for APC (American Power Conversion Corporation) brand uninterruptable power, computer racks, and modular air contol equipment for the new city hall facility in the amount of$531,729.29. B.12 Authorize purchase from EKA, Inc for a hydro-excavation vacuum trailer in an amount not to exceed $67,550.57. C. PUBLIC HEARINGS C.1 ZC 2014-19, Ordinance No. 3352, Public Hearing and consideration of a request from Cambium Capital, LLC for a Zoning Change from AG Agricultural to TC Town Center (Neighborhood Center Subzone) on 1.83 acres located at 8008 & 8012 Newman Drive. C.2 ZC 2015-04, Ordinance No. 3353, Public Hearing and consideration of a request from Bodyguard Sports, LLC for a Zoning Change from C-2 Commercial to NR- PD Nonresidential Planned Development on 9.04 acres located at 7901 Boulevard 26 (former Home Depot Expo) to include zoning approval for an Indoor Shooting Range, other indoor amusement and recreational uses, and small vehicle sales. C.3 Ordinance No. 3351, Public Hearing and consideration of ordinance adopting Youth Programs Standards of Care. CA Consider Resolution No. 2015-006, Approving the 41st Year Community Development Block Grant Program - Public Hearing. D. PLANNING AND DEVELOPMENT E. PUBLIC WORKS E.1 Consider Resolution No. 2015-007, Making the determination that no update of Land Use Assumptions, Capital Improvements Plan or Impact Fees is needed at this time. F. GENERAL ITEMS F.1 Receive Fiscal Year 2014 Audited Financial Report. G. EXECUTIVE SESSION ITEMS - CITY COUNCIL MAY TAKE ACTION ON ANY ITEM DISCUSSED IN EXECUTIVE SESSION LISTED ON WORK SESSION AGENDA H. INFORMATION AND REPORTS - MAYOR PRO TEM WRIGHT OUJESKY H.1 Announcements. I. ADJOURNMENT Monday March 2, 2015 City Council Agenda Page 3 of 4 Certification I do hereby certify that the above notice of meeting of the North Richland Hills maw Council was posted at City Hall, City of North Richland Hills, Texas in complianc- ' H .VEy Chapter 551, Texas Government Code on February 27, 2015 at 3:00 PM. n r • ' 0100 f City Secretary This facility is wheelchair accessible and accessible parking spaces are available. Requests for accommodations or interpretive services must be made 48 hours prior to this meeting. Please contact the City Secretary's office at 817-427-6060 for further information. REMOVED FROM POSTING BOARD Date: 31l01X) I' By:` BYI LC./4-- Monday March 2, 2015 City Council Agenda Page 4 of 4 D r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Discuss Items from Regular City Council Meeting. Presenter: Alicia Richardson, City Secretary Summary: The purpose of this item is to allow City Council the opportunity to discuss any item on the regular agenda. General Description: The purpose of this standing item is to allow City Council the opportunity to inquire about items that are posted for discussion and deliberation on the regular City Council agenda. City Council is encouraged to ask staff questions to clarify and/or provide additional information on items posted on the regular or consent agenda. City Council may also elect to move items from the regular agenda to the consent agenda upon receiving clarification from staff on posted regular agenda items. Packet Pg.6 D r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Discuss Fire Department Annual Report. Presenter: Stan Tinney, Fire Chief Summary: The Fire Department FY13-14 annual report will be presented by Fire Chief Stan Tinney. It includes a brief summary of response statistics, personnel and accomplishments. General Description: The Fire Department FY 13-14 annual report is attached. Packet Pg.6 z.a North Richland Hills Fire-Rescue ,. s ®acs I 3r,�E4@VE7Tti"- #R o ¶ North Richland Hills Fire-Rescue is very fortunate to have the finest men and women in the fire service serving our community. We are equally fortunate to serve a great community supported by outstanding city management and elected officials. Our department is able to provide the highest level of service possible because of the support and investment the community provides. North Richland Hills Fire-Rescue serve those who live, work, and travel through Q our city from four fire stations, which are all staffed 24 hours a day by professionally trained firefighters and paramedics. Although the department continues to evolve with the needs of the community, the North Richland Hills Fire Department of today remains committed to helping people and protecting our first-class city. a Our Mission E r_ Answering the call to strengthen our community's quality of life through dedicated Q service, courageous members, strong leadership and honoring tradition. o L LL / LO Ills I i ' M l � � L L d' o d E V f� f Packet Pg.7 z.a Calls for Service: In 2014 total calls for service remained virtually unchanged for the third year after seeing a significant increase in 2010 and 2011. Fire and EMS calls had a slight decrease from 2013 with service type calls increasing 6.03%. • Total Calls 7,193, no significant increase. • EMS calls decrease by 1.19% and totaled 5,055 calls. • Fire calls decreased 4.48% for a total of 223. • Fire Alarms, Service Calls, Good Intent and Special Operation calls increased 6.03% °Q Calls for Service Q 8000 6528.... 7014 .... 7.1.89 17.9.3. 6000 5740 E ca 4000 C 0 2000 i LL 0 L0 2010 2011 2012 2013 2014 M 600 oYl S Cal Is 500 > 2 400 1111111112012 L ca 300 1111111112013 >1 200 1* 111111112014 N 100 } E Jan Feb Mar Apr May June July Aug Sap Oct Nov Dec ca 35 Q 30 Rre Calls 25 20 1111111112012 15 1111111112013 10 111111112014 5 0 Jan Feb Mar Apr May June July Aug Sap Oct Nov Dec Packet Pg.8 2.a WYMa..i M 45.,j> Mutual aid is defined as given or received. When NRH units respond to a mutual aid city the aid is identified as "Given", when mutual aid units respond to our city it is identified as "Received". It is very clear that the combined communication of the NRHW cities has increased mutual aid to the four cities. This is an indication of, what we believe to be, an increase in efficiency delivering a higher level of service to citizens in all the NRHW cities. Mutual aid given and received by NRH in 2014 has decreased slightly but is expected to remain consistent with the numbers we have recorded the last two years. Mutual aid given to other cities accounts for 5.5% of all calls responded to and we receive aid on 2.04% of our total calls within the city. Mutual aid is a key component to the service we provide. % % Given Aid change Deceived Aid change °L d 2014 2014 W 2012 2013 2014 change 2012 2013 2014 change Keller 26 39 27 -12 -3077% 4 7 9 2 28.57% Q Rchland Hills 55 130 107 -23 -17.69% 10 59 52 -7 -11.86% E Watauga 56 158 160 2 1.27% 13 27 40 13 48.15% CL Haltom City 8 41 54 13 31.71% 2 32 21 -11 -34.38% 0 Hurst 35 38 33 -5 -13.16% 9 23 20 -3 -13.04% 2 Grapevine 2 3 2 -1 0 0 0 0 LL Colleyville 3 10 3 -7 3 3 3 0 M Bedford 0 8 3 -5 4 1 1 0 Roanoke 0 1 1 0 0 0 0 0 Euless 0 1 1 0 0 0 0 0 Fort Worth 0 1 0 -1 1 0 0 0 Haslet 0 0 1 1 Southlake 4 4 4 0 0 0 1 1 189 434 396 -38 -8.76%1 46 152 147 -5 -3.29% o N d E NRHW Only % % Given Aid change Deceived Aid change Q 2014 2014 2012 2013 2014 change 2012 2013 2014 change Rchland Hills 55 130 107 -23 -17.69% 10 59 52 -7 -11.86% Watauga 56 158 160 2 1.27% 13 27 40 13 48.15% Haltom City 8 41 54 13 31.71%, 2 32 21 -11 -34.38% 119 329 321 -8 -2.43%1 25 118 113 -5 -4.24% Packet Pg.9 z.a 2•> ! R"Tr?@ Station response reporting was changed slightly in 2013 to indicate the district the call was located in. In 2014 we see the results of this change with an increase in responses to Mutual Aid districts (MA) compared to 2013. Station 1 has a 5.46%increase, Station 2 and 4 have minimal change and Station 3 decreases by 6.79%. Response by District 3000 2000 1000 0 ... (1, 3a-2 �. ' ..... 3a-1 _ C 3a-3 a 4 MA ... .... ..a .... .... � .... 3a-1 .... 3 a 2 3 3 3a 4 MA ..... Q II1112012 924 2059 2562 1329 195 u1111112013 824 2147 2591 1178 466 E r_ 111111112014 869 2143 2415 1155 612 Q d 0 d L_ U_ GIS modeling will improve dramatically in 2015 with the implementation of the new analysis software. The program is expected to be live in March and will provide current data to stations. Available data includes heat mapping, response times, call-types, multiple response addresses and so on. 2 aD L NFPA 1710 establishes industry standards for call processing (dispatch), turnout and cc travel times for emergency response. Turnout and travel are impacted by fire department operations and NRHFD goals mirror NFPA for both times. Average total response time(from the time the call was placed until unit arrival) for 2014 was 6:15. The time breaks down to 1:07 N dispatch time, 1:00 turnout time (NFPA standard 60 seconds, 80 seconds for structure fire response), 4:08 travel time (NFPA standard 4 minutes). In an effort to improve turnout times E we have installed"Turn out timers" in all stations. These are intended to increase awareness of cc elapsed time for the responding crew. No data is available yet to evaluate the effectiveness of the timers. Travel times are impacted by several factors including traffic, weather and distance. We continue to conduct analysis on travel times searching for ways to improve these times. The map below shows 4-minute travel times from current fire stations. Packet Pg. 10 z.a esri* Fire Station Drive Times 4 Mln Wt.. ,.r y n f d J M1 w, r Q fC CL V� s4' � d 1 � L LO E d F.b—,Y 11,2015 L •L Training >, Training s conducted b our internal Training Division contract classes with Tarrant I* g Y g � o County Community College (TCC) and a variety of other classes. We provide continuing N education for both fire and EMS training. Advanced EMS skills are taught and certifications maintained. NRHFD provided 921.5 classroom hours in 2014. E NRHW cities began training all company officers and above in a new incident command system called Blue Card. NRH completed all officers in the training program in early 2015. Q This system provides a consistent method of establishing command and communicating on the fire ground. This has improved communication and efficiency on incident scenes. NEFDA NRHFD capital replacement fund was established in 2013 for the purpose of maintaining the NEFDA assets. NRH City Manager and Fire Chief actively serve as a members of the capital replacement committee. NRH, Hurst and Richland Hills established a committee to evaluate a NEFDA Community Health Paramedicine program. We are currently collecting data and in discussions with local hospitals. Packet Pg. 11 z.a 8C - °<—>@P ' The Fire Marshal Division has conducted 626 fire inspections, Engine crews conducted 396 company inspections, investigated 34 fires and responded to 212 fire alarm activation problems. 94% of the 251 plan reviews conducted were completed within 10-day. Marcus Hodges assumed the role of Public Education officer and began the process of enhancing our programs including reinstituting our annual fire open house. IAtL!@# •Aff0L!:�E&?• Engine 222 was placed in service in August at station 2. The second front-line ambulance was equipped with the power-load cot system reducing the risk to our personnel and the patient during loading and unloading. 0 CL Q d E CL d L Personnel `` LO We had seven additions to the team in 2014 due to vacancies created by retirements and resignations. Two members retired and three resigned to take positions in Fort Worth or Arlington. d New Hires L • Timothy Arrington was hired in February 2014 as a Firefighter/Paramedic. Timothy hired in February 2014 as a Firefighter/Paramedic. Timothy holds an Associates of Applies Sciences Degree from Tarrant County College. He previously worked for GNC. • Casey Childre was hired in February 2014 as a Firefighter/Paramedic. Casey attended N Collin County Community College. He previously worked for Target. • Tanner Cruce was hired in February 2014 as a Firefighter/Paramedic. Tanner attended Hill County College. He previously worked for Target. • Mason Kennedy was hired in June 2014 as a Firefighter/Paramedic. Mason holds an Q Associate of Applied Science Degree from Weatherford College. He previously worked as a Paramedic for Texas EMS. • Alan Morgan was hired in October 2014 as a Firefighter/Paramedic. Alan holds a Bachelor of Business Administration Degree from Belmont University. He previously worked for Weatherford I.S.D. as a Substitute Teacher. • Michael Turner was hired in November 2014 as a Firefighter/Paramedic. Michael attended North Central Texas College. He previously worked as a Firefighter/ Paramedic for the City of Richland Hills. Packet Pg. 12 z.a • Brandan Caudle was hired in November 2014 as a Firefighter/Paramedic. Brandan attended Paris Junior College. He previously worked as a Firefighter/Emergency Medical Technician for Hopkins County Fire Department. Retirees • David Evers retired as a Captain after serving 26 �/z years with the Department. • Steven Papagno retired as a Fire Prevention Specialist I after serving 30 years with the Department. Resignation • Three personnel Comm un $ ity Fire Department members and family participated in; • American Heart Walk • United Way Q • FD food and toy drive • Camp —Hangin' with the Heat as a joint FD/PD event • Volunteers worked to improve the community during the "Fall Fix It Blitz" -CU CL d 0 d L_ U- LO tD M r d d L •L CU d r 0 N d E t V f� Q Packet Pg. 13 D r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Discuss 2015 Federal Legislative Positions. Presenter: Karen Bostic, Assistant City Manager Summary: The purpose of this agenda item is to seek City Council consensus of the 2015 Federal Legislative Positions for the City of North Richland Hills. General Description: The legislative program is intended to be a guide to our legislators to inform them of the city's position on issues we expect will be raised during the congressional session. As in the past, we have used four guiding principles to determine our positions. These guiding principles are: • Local control • Predictable and sufficient level of revenue to provide for our residents • Opposition to unfunded mandates • Quality of life We expect the highest priorities to be: • Transportation • Online Sales Tax • Maintaining Tax Exempt Status of Municipal Bonds Packet Pg. 14 3.a NItH City of North Richland Hills O a° Illllllllllmlllllllllllllllll�� � ca IS Illllllulul uuuuuul I@ AN Ikl upi� ��u III d m m �� I µ,ii ���i � i y. r u dl �I �:;: V Vil ig11i lil u ' ... �m � � w ��� �I�IIIIII 3 IMP II �I�I I .III uuuuuuIIIIIIII LO IIIIIIII I�I I� IIII0111111� ���� � � IIIIIIIIIIII ��Illllllld ���Iluuuuuuuuuuuuuuu°°uuuuuuuuu�Ill � ti III m Ih ul urv. n II d;'. I I 14p a ° �II � •- �� ^, �' 'ul�Vl° �" (IIIIIIIIIIII (IIIIIIIIIIII �IIIIIIIII6 'e°IIIII�I� � d d LL 2 Z 0 N d E t V 2015 Federal Legislative Positions Packet Pg. 15 �.a FEDERAL LEGISLATIVE INTRODUCTION The United States Congress frequently creates new laws that greatly affect municipalities. Due to this relationship, the City of North Richland Hills must develop and adopt positions on the most critical federal issues that directly impact the City and its citizens, especially issues involving 1.) local control, 2.) quality of life, and 3.) municipal revenues (including unfunded mandates). Therefore, the City of North c Richland Hills uses three primary principles in developing positions on legislative issues: U) 0 1. The City vigorously opposes any legislation that erodes the authority to govern 0 our own local affairs. 2. The City opposes any legislation that dramatically impacts our ability to pay for 0 public services and opposes the imposition of any federal mandates which do not provide for a commensurate level of compensation. 0 0 U_ 3. The City supports legislation that increases the quality of life for our citizens LO including legislation that encourages equitable services that increase pride and N growth in our community. 2 If an issue arises in Congress that is not included in this document, we urge our o Congressional delegation to keep the City's guiding principles in mind as they make ti important decisions which will impact our joint-constituents. E L 0 L a 0 ca T) 0 0 J L d d LL Z L0 r 0 N 0 E M 0 f� Q 2 Packet Pg. 16 3.a TABLE OF CONTENTS General Legislative Policy ...................................................................................... 4 Transportation ......................................................................................................... 5 OnlineSales Tax..................................................................................................... 6 Maintaining Tax Exempt Status of Municipal Bonds ............................................... 7 c Contacts.................................................................................................................. 8 0 a d ca w d J L d d U- LO r 0 N 3 V LO ti M r E f� L 0 L a d ca w d J L d d U- Z LO r 0 N d E t V f� Q 3 Packet Pg. 17 �.a GENERAL LEGISLATIVE POLICY STATEMENT OF PRESERVATION As a general policy, the City of North Richland Hills seeks to preserve its current authority c to govern the city, its citizens, and its property. As such, the City opposes legislation that-0 a • diminishes the fundamental authority of the City; Z • mandates increased costs without adequate compensation; • forces a loss of revenues or a decrease in public services; • erodes requirements for reasonable compensation for use of public lands; or J • erodes municipal control over local water systems. U_ LO 0 N STATEMENT OF SUPPORT Likewise, the City supports legislation that: o LO ti • advances municipal authority to conduct the public's business; • improves the health, safety, and welfare of our citizens; E • responsibly and fairly increases revenues to pay for essential services; • reduces the cost of providing services; o • responsibly promotes economic development; or • improves the economy and creates jobs. 2A J L d d U_ Z LO T_ 0 N d E t V f� Q 4 Packet Pg. 18 �.a TRANSPORTATION BACKGROUND An effective and interconnected transportation infrastructure is essential to maintaining a healthy and vibrant economy. A strong intergovernmental partnership and a coordinated transportation system are keys to advancing national transportation goals c and priorities. If we continue to allow our infrastructure to deteriorate through lack of investment and proper maintenance, we put America's economic success, and the 0 success of our cities, at risk. As local governments continue to struggle with budget > shortfalls, federal support for infrastructure is even more critical. The Highway Trust Fund is not keeping up with demand. Financed by federal gasoline taxes and redistributed through the states to cities and towns, it is not keeping up with the investment and maintenance needs of our transportation system. Our current system is aging and requires increasing investment just to maintain its current condition, U_ LO much less improve it. Without action, the nation's aging transportation systems will further deteriorate. N It is critical to our City and our region that funding be made available for road projects to improve the quality of life for all citizens through a dramatic increase in safety and o managed and/or reduced travel time. It is also critical that funding be made available ti for alternative means of transportation, including commuter rail. POSITION 2 cm 0 L • The City supports full funding for federal transportation programs and initiatives °- that support bridges, roads, highways, transit and high-speed rail. • The City supports public-private partnerships that support transportation priorities. J L d d U_ Z LO T.- 0 N d E M V f� Q 5 Packet Pg. 19 �.a ONLINE SALES TAX BACKGROUND While the internet creates myriad shopping opportunities, it has also put traditional retail outlets at an unfair disadvantage. In recent years, Main Street retailers have become local showcases for remote purchase by customers who believe they get a discount by c not paying sales tax. On the contrary, these consumers are required to pay the applicable sales tax for their online purchases. While the brick-and-mortar retailer a collects the sales tax at the time of purchase in a store, right now the responsibility shifts to the internet customer who is supposed to pay the sales tax when filing their annual state tax returns. However, most taxpayers are not aware of their responsibility and state and local governments do not have the resources to enforce payment. This puts main street retailers at a competitive price disadvantage compared to remote sellers. It is estimated that state and local governments lose approximately $23 billion per year in uncollected sales tax. U- LO POSITION N • The City of North Richland Hills supports federal legislation to level the playing- 2A field between e-commerce and brick and mortar retailers by giving state and local governments the authority to collect sales taxes on remote sales. ti M r E f� L 0 L a d ca w d J L d d U- Z LO T-- 0 N d E t V f� Q 6 Packet Pg.20 3.a MAINTAINING TAX EXEMPT STATUS OF MUNICIPAL BONDS BACKGROUND As Congress and the Administration look for revenue to reduce the deficit and fund programs, the federal income tax exemption provided to interest paid on state and municipal bonds is under threat. c Since the federal income tax was instituted in 1913, interest earned from municipal 0 bonds issued by state and local governments have been exempt from federal taxation. > These bonds are the primary financing mechanism for state and local infrastructure projects, with three-quarters of the infrastructure projects in the U.S. built by state and local governments. Local governments save an average of 25 to 30 percent on interest costs with tax-exempt municipal bonds as compared to taxable bonds. This is true because investors are willing to accept lower interest income on tax-exempt bonds in conjunction with the tax benefit. If the federal income tax exemption is eliminated or U_ LO limited, states and localities will pay more to finance projects, leading to less infrastructure investment or a greater burden on citizens who will have to pay higher N taxes and fees to do the same projects. The need for infrastructure investment is critical. Much of this need must be met by o states, counties and cities. Tax-exempt municipal bonds are the primary tools for doing ti so. M POSITION 2 0 0 L • The City of North Richland Hills supports continuation of the tax-exempt status °- for municipal bonds, thereby providing the primary funding source for local infrastructure projects. J L d d U_ Z LO T_ 0 N d E t V f� Q 7 Packet Pg.21 �.a CONTACTS City of North Richland Hills 7301 NE Loop 820 P. O. Box 820609 North Richland Hills, Texas 76180 0 (817) 427-6000 Fax: (817) 427-6016 http://www.nrhtx.com CU J City Manager's Office U- Mark E. Hindman Karen Bostic LO City Manager Assistant City Manager N (817) 427-6003 (817) 427-6003 Email: mhindmanp_nrhtx.com Email: kbosticp_nrhtx.com 0 Paulette Hartman Jimmy Perdue LO Assistant City Manager Director of Public Safety (817) 427-6003 (817) 427-7000 Email: pahartman @nrhtx.com Email: jperdue(a_nrhtx.com 2 0 0 Mike Curtis Kristin James" a Managing Director Assistant to the City Manager (817) 427-6400 817-427-6003 Email: mcurtix nrhtx.com Email: kiames nrhtx.com J L d d Mayor and City Council U- x (817) 427-6061 Z Oscar Trevino, Mayor LO Rita Wright Oujesky, Mayor Pro Tern N Tito Rodriquez — Place 1 Tom Lombard — Place 3 E Tim Barth — Place 4 David Whitson — Place 5 Scott Turnage — Place 6 a Tim Welch — Place 7 ** Kristin James is the primary legislative contact for North Richland Hills 8 Packet Pg.22 D r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Discuss 2014 Racial Profiling Report. Presenter: Jimmy Perdue, Director of Public Safety Summary: The Police Department hired Alex del Carmen, PH.D., of Del Carmen Consulting to analyze racial profiling data collected by the Police Department during calendar year 2014. Dr. del Carmen concluded that the North Richland Hills Police Department has complied with the Texas Racial Profiling Law (SB1074). General Description: The 77th Regular Session of the Texas Legislature passed Senate Bill 1074, an Act relating to the prevention of racial profiling by certain peace officers. This law specifically prohibited racial profiling by peace officers in Texas. This law also added, among other things, requirements for the training of peace officers. In addition, this law added Section 2.132 to the Texas Code of Criminal Procedure. This statute requires police departments to adopt a policy on racial profiling, which we have done. The North Richland Hills Police Department provided the required training to all its members before the statutory deadline of September 1, 2003. Most Patrol Section officers received this training before January 1, 2002 when key portions of the statute took effect. The Police Department continues to train new officers. The required policy on racial profiling must include a report to the governing body of each county or municipality served by the agency. The annual report must contain, "information relating to traffic stops in which a citation is issued and to arrests resulting from those traffic stops, including information relating to: a) the race or ethnicity of the individual detained; and b) whether a search was conducted and, if so, whether the person detained consented to the search." If the Police Department did not have video-recording equipment in all patrol cars and audio-recording devices for motorcycle officers, the required data collection and analysis would be much more extensive. It was reported to Dr. del Carmen by the Police Department that during calendar year 2014, no racial profiling complaints were received. The analysis of the 13-year traffic-related contact data suggested that the North Richland Hills Police Department has been, for the most part, consistent in the racial/ethnic composition of motorists it comes in contact with during a given year. The consistency of contacts for the past 13 years is in place despite the fact the city demographics may have changed, thus, increasing the number of subjects likely to come in contact with the police. Packet Pg.23 4.a Comparison of Thirteen-Year Traffic and Motor Vehicle-Related Contact Information (1/1/02---12/31/14) Race/Ethnicity* Motor Vehicle-Related Contacts (in percentages) (10) (11) (12) (13) (14) Caucasian 82 75 74 76 75 African 5 9 10 10 11 Hispanic 9 12 12 11 11 Asian 2 2 3 3 2 Native American .1 .2 .2 .2 .3 Middle Eastern .09 .8 1 .9 1 Other .4 0 .3 0 0 Total 100** 100 100 100 100 *Race/Ethnicity is defined by Texas Senate Bill 1074 as being of a "particular c CL descent, including Caucasian, African, Hispanic, Asian, Native American and Middle Eastern". w Figure has been rounded. w Comparison of Thirteen-Year Traffic and Motor Vehicle-Related Search Information a ((1/1/02---12/31/14) 0a Race/Ethnicity* Motor Vehicle-Related Searches (in percentages) (10) (11) (12) (13) (14) Caucasian 74 74 60 67 61 0 African 15 12 17 16 16 N Hispanic 11 11 21 16 20 M Asian .4 2 1 .9 3 Native American .2 0 0 0 0 Middle Eastern 0 .5 .3 .3 .6 Other 0 0 0 0 0 Total 100** 1 100** 1 100 100 100 *Race/Ethnicity is defined by Texas Senate Bill 1074 as being of a "particular c descent, including Caucasian, African, Hispanic, Asian, Native American and Middle a Eastern". Figure has been rounded. Comparison of Thirteen-Year Traffic and Motor Vehicle-Related Arrest Information w (1/1/02---12/31/14) Race/Ethnicity* Motor Vehicle-Related Arrests (in percentages) E (10) (11) (12) (13) (14) Caucasian 73 78 57 63 59 Q African 15 12 15 18 16 Hispanic 11 8 27 17 22 Asian .4 1 1 1 3 Native American .1 .2 0 0 0 Middle Eastern 0 .2 .3 0 0 Other 0 0 0 0 0 Total 100** 100** 100 100 100 *Race/Ethnicity is defined by Texas Senate Bill 1074 as being of a "particular descent, including Caucasian, African, Hispanic, Asian, Native American and Middle Eastern". **Figure has been rounded. Packet Pg.24 D CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Section 551.071 Texas Government Code for consultation with attorney to seek advice about pending or threatened litigation or a settlement offer: (1) City of North Richland Hills v. Woodbriar Management Ltd, and Texas Midstream Gas Services, LLC., Cause No.2015-000761-2; (2) City of North Richland Hills v. Centrepoint Baptist Church, Compass Bank and Texas Midstream Gas Services, LLC., Cause No. 2015-000764-1; (3) City of North Richland Hills v. C30 Health Savings Accounts Corporation and Legend Bank, Cause No. 2015-000763-3; and (4) City of North Richland Hills v. 7-Eleven Corporation, Cause No. 2013-0034992-3. Presenter: George Staples, City Attorney Packet Pg.25 D CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Section 551.072: Deliberate the Purchase, Exchange, Lease or Value of Real Property — (1) south sector of the City; and (2) Iron Horse Boulevard. Presenter: Craig Hulse, Director of Economic Development Packet Pg.26 D CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Section 551.087: Deliberation Regarding Economic Development Negotiations in south sector of the City. Presenter: Craig Hulse, Director of Economic Development Packet Pg.27 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Approve minutes of February 9, 2015 City Council meeting. Presenter: Alicia Richardson, City Secretary Summary: The minutes are listed on the consent agenda and approved by majority vote of Council at the City Council meetings. General Description: The City Secretary's Office prepares action minutes for each City Council meeting. The minutes for the previous meeting are placed on the consent agenda for review and approval by the City Council, which contributes to a time efficient meeting. Upon approval of the minutes, an electronic copy will be uploaded to the City's website. Recommendation: Approve minutes of the February 9, 2015 City Council meeting. Packet Pg.28 B.t.a MINUTES OF THE WORK SESSION AND REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, HELD IN THE CITY HALL, 7301 NORTHEAST LOOP 820 FEBRUARY 9, 2015 WORK SESSION The City Council of the City of North Richland Hills, Texas met in work session on the 9th day of February 2015 at 6:00 p.m. in the City Council Workroom prior to the 7:00 p.m. regular Council meeting. E Present: Oscar Trevino Mayor Rita Wright Oujesky Mayor Pro Tern ; Tito Rodriguez Council, Place 1 Tom Lombard Council, Place 3 Tim Barth Council, Place 4 David Whitson Council, Place 5 0 Scott Turnage Council, Place 6 N Tim Welch Council, Place 7 . Staff Members: Mark Hindman City Manager Paulette Hartman Assistant City Manager w Karen Bostic Assistant City Manager Mike Curtis Managing Director Vickie Loftice Managing Director Jimmy Perdue Director of Public Safety Alicia Richardson City Secretary o George Staples City Attorney Q Mary Peters Public Information Officer a Craig Hulse Director of Economic Development ti Stan Tinney Fire Chief Monica Solko Assistant City Secretary o Kristin James Assistant to the City Manager o Kirk Marcum Assistant Fire Chief LO Rick Scott Assistant Police Chief N Jerry Lewandowski Purchasing Manager Dave Pendley Chief Building Official Clayton Comstock Senior Planner Boe Blankenship Public Works Streets Superintendent Kenneth Garvin Public Works Utility Superintendent a Billy Owens Emergency Management Coordinator February 9, 2015 Page 1 of 6 Packet Pg.29 B.t.a Call to Order Mayor Trevino called the meeting to order at 6:00 p.m. 1. Discuss items from regular City Council meeting. There were no questions from Council. 2. Discuss mass notification system update. S Emergency Management Coordinator Billy Owens provided Council with an overview of the new mass notification system. E Council had no questions for staff. o U 3. Discuss rescheduling/canceling the March 9 and May 25, 2015 City Council meetings. LO 0 N City Secretary Alicia Richardson informed Council of scheduling conflicts with the March 9 and May 25 regular City Council meetings. In light of the number of items coming forward for Council's consideration, staff is recommending the March 9 meeting be rescheduled to March 2 and the May 25 meeting be rescheduled to May 18. Ms. U- Richardson informed Council the May 18 meeting would include an item to canvass the o election results, if an election is held, and to swear in the newly elected officials. This a would be in addition to regular city business being conducted on May 18. There was no opposition from Council. >_ Council had no questions for staff. Q CL Q EXECUTIVE SESSION ti M Mayor Trevino announced at 6:12 p.m. that the Council would adjourn into Executive Session as authorized by Chapter 551, Texas Government Code, specifically Section o 551.087 deliberation regarding economic development negotiations in the south sector o of the city. Executive Session began at 6:13 p.m. and concluded at 6:57 p.m. o N Mayor Trevino announced at 6:57 p.m. that Council would adjourn to the regular Council meeting. E REGULAR COUNCIL MEETING Q A. CALL TO ORDER Mayor Trevino called the meeting to order February 9, 2015 at 7:03 p.m. February 9, 2015 Page 2 of 6 Packet Pg.30 B.t.a ROLL CALL Present: Oscar Trevino Mayor Rita Wright Oujesky Mayor Pro Tern Tito Rodriguez Council, Place 1 Tom Lombard Council, Place 3 Tim Barth Council, Place 4 David Whitson Council, Place 5 Scott Turnage Council, Place 6 Tim Welch Council, Place 7 .5 Staff Members: Mark Hindman City Manager ; Paulette Hartman Assistant City Manager Karen Bostic Assistant City Manager Mike Curtis Managing Director LO Vickie Loftice Managing Director o Jimmy Perdue Director of Public Safety N Alicia Richardson City Secretary . Monica Solko Assistant City Secretary ; George Staples City Attorney Monica Solko Assistant City Secretary w 0 A.1 INVOCATION Council member Barth gave the invocation. 0 L A.2 PLEDGE Q Q Council member Barth led the pledge of allegiance to the United States and Texas ti flags. A.3 SPECIAL PRESENTATION(S) AND RECOGNITION(S) N 0 LO AA CITIZENS PRESENTATION N There were no requests to speak from the public. E A.5 REMOVAL OF ITEM(S) FROM CONSENT AGENDA Q No items were removed from the consent agenda. B. CONSIDER APPROVAL OF CONSENT AGENDA ITEMS February 9, 2015 Page 3 of 6 Packet Pg.31 B.t.a APPROVED B.1 APPROVE MINUTES OF JANUARY 26, 2015 CITY COUNCIL MEETING. B.2 CONSIDER RESOLUTION NO. 2015-003, CALLING THE MAY 9, 2015 CITY COUNCIL ELECTION, AUTHORIZING A JOINT ELECTION AGREEMENT WITH OTHER TARRANT COUNTY POLITICAL SUBDIVISIONS AND CONTRACT FOR ELECTION SERVICES WITH TARRANT COUNTY. B.3 APPROVE RESOLUTION NO. 2015-004, 2015 GRANT FROM THE OFFICE OF THE GOVERNOR ON BEHALF OF THE NORTH TEXAS HIGH INTENSITY DRUG TRAFFICKING AREA. E B.4 CONSIDER PURCHASE OF SCOREBOARDS FOR PARK FACILITIES FROM NEVCO - BUYBOARD CONTRACT # 423-13 IN THE AMOUNT OF 0 $106,782.92. B.5 AUTHORIZE COOPERATIVE PURCHASING AGREEMENT WITH THE CITY LO OF WEATHERFORD. N COUNCIL MEMBER RODRIGUEZ MOVED TO APPROVE THE CONSENT AGENDA. COUNCIL MEMBER TURNAGE SECONDED THE MOTION. L d MOTION TO APPROVE CARRIED 7-0. c C. PUBLIC HEARINGS E C.1 ZC 2015-02, ORDINANCE NO. 3350, PUBLIC HEARING AND � CONSIDERATION OF A REQUEST FROM GREG & TINA CLIFTON FOR A o ZONING CHANGE FROM "R-2" SINGLE FAMILY TO "R-1-S" SPECIAL SINGLE FAMILY ON 2.79 ACRES LOCATED AT 7221 EDEN ROAD. a APPROVED ti M r 6'a Mayor Trevino opened the public hearing and called on Senior Planner Clayton N Comstock to present the item. ° LO Senior Planner Clayton Comstock presented item for Council. The purpose of the N request is to consider a zoning change from R-2 to R-1-S, which would allow Mr. Clifton the continued use of an existing barn with livestock. E Applicant Greg Clifton presented his request and was available to answer questions from Council. a Council had no questions for staff or the applicant. Mayor Trevino asked for anyone wishing to speak on the item to come forward. There being no one wishing to speak, Mayor Trevino closed the public hearing. February 9, 2015 Page 4 of 6 Packet Pg.32 B.t.a MAYOR PRO TEM WRIGHT OUJESKY MOVED TO APPROVE ZC 2015-02, ORDINANCE NO. 3350. COUNCIL MEMBER WHITSON SECONDED THE MOTION. MOTION TO APPROVE CARRIED 7-0 D. PLANNING AND DEVELOPMENT There were no items for this category. E. PUBLIC WORKS E There were no items for this category. — F. GENERAL ITEMS F.1 CONSIDER RESCHEDULING THE MARCH 9 AND MAY 25, 2015 CITY LO COUNCIL MEETINGS. o APPROVED N City Secretary Alicia Richardson informed Council there were conflicts with the regularly scheduled March 9 and May 25 City Council meetings. In view of the conflicts, staff is U- recommending the March 9 meeting be rescheduled to March 2, 2015 and the May 25 0 meeting be rescheduled to May 18, 2015. a Council had no questions for staff. COUNCIL MEMBER LOMBARD MOVED TO RESCHEDULE THE MARCH 9, 2015 AND MAY 25, 2015 c CITY COUNCIL MEETINGS AS PRESENTED BY STAFF. COUNCIL MEMBER RODRIGUEZ SECONDED CL CL THE MOTION. Q ti MOTION TO APPROVE CARRIED 7-0. 0 0 G. EXECUTIVE SESSION ITEMS - CITY COUNCIL MAY TAKE ACTION ON ANY o ITEM DISCUSSED IN EXECUTIVE SESSION LISTED ON THE WORK LO SESSION AGENDA N No action was necessary as a result of Executive Session. E H. INFORMATION AND REPORTS Q H.1 ANNOUNCEMENTS Council member Welch made the following announcements. February 9, 2015 Page 5 of 6 Packet Pg.33 B.t.a The City of North Richland Hills is using a new system for delivering messages about severe weather and other emergencies. Residents can register to get the emergency calls on their cell phones, by email or by text message. To sign up, visit the city's website or call 817-427-6900. New York Times bestselling author Joanne Fluke will speak at the North Richland Hills Public Library on February 26 starting at 1:00 p.m. She will also be signing copies of her newest book, Double Fudge Brownie Murder. Please visit the Library's website for more details or call 817-427-6814. S Kudos Korner — Larry Magee, a school crossing guard with the Police Department — A resident submitted a letter to the newspaper thanking Larry for the great service he provides to the community. "Not only does he ensure the safety of the children crossing ; the street at the school entrance, but also ensures cars stop to allow this senior citizen to safely complete her three-mile run," the letter stated. U I. ADJOURNMENT o N 6'a Mayor Trevino adjourned the meeting at 7:12 p.m. �. L d U_ W O Oscar Trevino, Mayor E ATTEST: c L Q Q Q Alicia Richardson, City Secretary M 0 N 0 LO 0 N d E t V f� Q February 9, 2015 Page 6 of 6 Packet Pg.34 B.2 r4R NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize City Manager to execute an agreement with Alchemy at AMS for design and purchase of Media Advertising, in excess of $50,000, for NRH2O Family Water Park. Presenter: Frank Perez, NRH2O General Manager Summary: This item seeks approval of budgeted media expenditures for the 2015 Season at NRH2O Family Water Park. General Description: NRH2O Family Water Park, as a Chemed water park, advertises its services to the general public. To accomplish this, various media channels are used including, but not limited to, radio, television, print and digital. To ensure the park wisely invests its resources, a professional media buyer and creative agency is used to design, place and monitor advertisements. Alchemy at AMS is an experienced agency and has done recent successful campaigns with such entities as the Dallas Zoo and Dallas Area Rapid Transit (DART). Located in Dallas, Texas, their local knowledge and the relationships they have developed with various media channels will be beneficial to NRH2O's success. Advertising is exempt from the bidding process as contained within the Texas Local Government Code, Title 8, Subtitle A, Chapter 252.022 Purchasing and Contracting Authority of a Municipality. Because the expenditure exceeds $50,000, internal policies require City Council approval. Staff is requesting authorization for an expenditure in excess of $50,000, with the caveat that it does not exceed NRH2O's Council approved budget for advertising expenses. Recommendation: To approve an expenditure with Alchemy at AMS in excess of $50,000 to be used for the design and purchase of media advertising for NRH2O FAmily Water Park. Packet Pg.35 B.3 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize purchase from Reynolds Asphalt & Construction and/or APAC Texas for asphalt road surfacing products for street maintenance in an amount not to exceed $525,000.00. Presenter: Boe Blankenship, Streets Superintendent Summary: Authorize purchase in an amount not to exceed $525,000.00 for asphalt road surfacing products from Reynolds Asphalt & Construction and/or APAC Texas. This purchase is regularly budgeted item and coincides with Tarrant County's Cooperative Purchasing Program. General Description: The North Richland Hills Public Works Department utilizes Tarrant County's Cooperative Purchasing Program to purchase asphalt road surfacing products from Reynolds Asphalt & Construction and/or APAC Texas. The asphalt products are used by the department to perform scheduled street maintenance activities such as the Preventive Street Maintenance Program, pothole patching, asphalt level ups, temporary asphalt patches, and typical asphalt repairs. Funding for these purchases was approved in the FY 2013-2014 and FY 2014-2015 budget within the 2014 Preventive Street Maintenance Program (SM 1401), 2015 Preventive Street Maintenance Program (SM 1501), College Circle Pavement Rehabilitation (SM 1502), and the Public Works operating budget. Recommendation: Authorize purchase from Reynolds Asphalt & Construction and/or APAC Texas for asphalt road surfacing products for street maintenance in an amount not to exceed $525,000.00. 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Do \ ƒ F E �0 \ a ] 8 § O 5 @ \ W k g / D \ ° CD / \ = a / CD \ ° \ 3 z ƒ \ c ƒ D r 0 0 o \ 2 / w « 0 ° 0 - - o a \ 0 > =r ( tr $ o ) # k 0ol< \f k z \ � » . 8 § I §k e } ° ) U ƒ @2 § > § � f m n � m 0 / � I \ � � > $ & ƒ k o § E » qm O + ' > < ° @ q / 0 � § c kC CL /w � 0 0 § o% 0 Z n Q 0 _ $ o $ / S § 0 $ 0 m � f ° )/ R c & = 0 \ w ® c- 3: $ o E0 CD ) G @ 7CD / X ° § � 2 ] 7 ƒ G2 - � m E« ee3 E i oD $ Mm mm = moo CL n = I 0 o �.. ; cu # © ( -na � m� -4 * =fc > ieEm \ ® wb ° \? 2w3 ` 3 a o „ 2m § ( ° q » � \ A � § a \ I ° = e ° TO >] q S z § C 0 ° j § B.4 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize purchase from Paisano Redi-Mix, Inc. for various types of concrete for street maintenance in an amount not to exceed $275,000. Presenter: Boe Blankenship, Streets Superintendent Summary: Authorize purchase in an amount not to exceed $275,000.00 for various types of concrete from Paisano Redi-Mix, INC. This purchase is a regularly budgeted item and coincides with the inter- local agreement with the City of Watauga. General Description: The North Richland Hills Public Works Department utilizes the Interlocal Agreement with The City of Watauga to purchase various types of concrete from Paisano Redi-Mix, INC. The various types of concrete are used to stabilize street subgrade while performing street patching operations. Funding for these purchases was approved in the FY 2013-2014 and FY 2014-2015 budget within the 2014 Preventive Street Maintenance Program (SM 1401), 2015 Preventive Street Maintenance Program (SM 1501), College Circle Pavement Rehabilitation (SM 1502), and the Public Works operating budget. Recommendation: Authorize purchase from Paisano Redi-Mix, Inc. for various types of concrete in the amount not to exceed $275,000.00 for stabilizing street subgrade during street patching operations Packet Pg.43 B.4.a JL d -AL GA CL T E X A ch "A GREAT PLACE To LIVE " AGENDA o WATAUGA CiTY COUNCIL REGULAR MEETING S MONDAY, JANUARY 27, 2014 x CITY HALL COUNCIL CHAMBER, 7106 WHITLEY ROAD 6:30 P.M. COUNCIL MEETING CALL TO ORDER a E 0 INVOCATION U- 0 0 PLEDGE TO THE FLAG °o LOo 0 PLEDGE TO THE TEXAS FLAG — "Honor the Texas Flag. 1 pledge allegiance to Thee, Texas, one state under God, one and indivisible" 0 DISCUSSION AND APPROVAL OF MEETING AGENDA 1. Discussion and action on approval of meeting agenda a CITIZEN'S OPEN FORUM L Individuals requesting to speak during Citizen's Open Forum will be required to fill out a Q "REQUEST TO SPEAK FORM" and present it to the City Secretary prior to N commencement of the meeting. Speakers are limited to three minutes. co The purpose of this item is to allow citizens an opportunity to address the City Council on issues that are not the subject of a public hearing. Items which require a public L CL hearing will allow citizens or visitors to speak at the time that item is introduced on the agenda. No formal action can be taken by the City Council on items that are not posted L on the agenda. 0 PRESENTATION 0 1. Presentation of a Certificate of Appreciation to Mr. Charles Hamilton for thirty- a three (33) years of dedicated service on the Planning and Zoning Commission le Hector F. Garcia, Mayor N REPORTS 1. Monthly Financial Report — expenses and revenues for all funds from December 1, 2013, through December 31, 2013 a Sandra Gibson, Director of Finance and Administration, CGF'O Packet Pg.44 CONSENT AGENDA w 0 All of the items on the consent agenda are considered to be self-explanatory by the Q Council and will be enacted with one motion, one second, and one vote. There will be no separate discussion of these items. 0 1. Approval of City Council Regular Meeting Minutes of November 18, 2013 > Zolaina R. Reyes, City Secretary c U- 2. Approval of City Council Regular Meeting Minutes of December 16, 2013 S Zolaina R. Reyes, City Secretary x 3. Discussion and action on approval of Wholesale Wastewater Contract with the City of Fort Worth for the continuation of services through May 8, 2017 Sandra Gibson, Director of Finance and Administration Deby Woodard, Assistant Finance Director/Purchasing Manager a 4. Discussion and action on approval of agreement between the City of Watauga c and Advanced Data Processing, Inc., a Subsidiary of Intermedix Corporation, for LL ambulance billing, collections, related consulting services and equipment o Deby Woodard, Assistant Finance Director/Purchasing Manager g LO 0 5. Approval of the Quarterly Investment Report for the last quarter ending December 31, 2013 Sandra Gibson, Director of Finance and Administration, CGFO o' a� 6. Approval of recommendation to appoint Mr. Richard Mason to the Planning and Zoning Commission, Place 1 ; Hector F. Garcia, Mayor °- a� N 1- 7. Approval of the Watauga Public Library Digital Library Reserve Guidelines and 0 Policy for OverDrive, Inc. Q Lana R. Ewell, Library Director N co 8. Approval of proposed Ordinance amending Chapter 1, Article 1.04, Division 5, Section 1.04.121 of the Code of Ordinances regarding the selection and appointment of individuals to the Animal Services Center Advisory Committee .2 [CAPTION] Q Hector F. Garcia, Mayor L V 9. Approval of proposed Ordinance amending Chapter 1, Article 1.04, Division 2, 0 Section 1.04.033(x) of the Code of Ordinances regarding the selection and o appointment of individuals to the Charter Review Commission [CAPTION] M Hector F. Garcia, Mayor a 10. Approval of proposed Ordinance amending Chapter 1, Article 1.04, Division 3, N Section 1.04.063(a) of the Code of Ordinances regarding the selection and appointment of individuals to the Library Board [CAPTION] Hector F. Garcia, Mayor 11. Approval of proposed Ordinance amending Chapter 1, Article 1.04, Division 4, a Section 1.04.091(a) of.the Code of Ordinances regarding, the selection and Packet Pg.45 B.4.a appointment of individuals to the Capital Improvement Advisory Committee [CAPTION] c Hector F. Garcia, Mayor a CL 12. Approval of proposed Ordinance amending Chapter 1, Article 1.04, Division 6, 3 Section 1.04.154 of the Code of Ordinances regarding the selection and 0 appointment of individuals to the Architectural Review Commission > [CAPTION] L 0 Hector F. Garcia, Mayor LL J 13. Approval of proposed Ordinance amending Chapter 14, Article 14.06, x Section 14,06.003(c)(1) of the Code of Ordinances regarding the selection and appointment of individuals to the Planning and Zoning Commission [CAPTION] W Hector F. Garcia, Mayor 14. Approval of proposed Ordinance amending Chapter 14, Article 14.06, a Section 14.06.004(a)(2) of the Code of Ordinances regarding the selection and E appointment of individuals to the Board of Adjustment [CAPTION] U- Hector F. Garcia, Mayor o 0 15. Approval of Mayor's appointments of three (3) Council Members to serve on the o Interview Committee for the selection and appointments of individuals to City LO Boards, Committees, and Commissions 0 Hector.F. Garcia, Mayor 0 0 PUBLIC HEARING L 1. Hold a Public Hearing to receive citizen input on community needs and project selection relative to funds to be received in the 40th Year of Tarrant County's L Community Development Block Grant Program Keith Miertschin, Director of Public Works and Community Development Q UNFINISHED BUSINESS o M r 1. Discussion and action on the second and final reading of a request for a Specific Use Permit to operate a Residential Child Care business in the home at 5953 .2 Hillview Drive Block 1 Lot 1 of the Hiiiview Addition - Pursuant to the Watauga Code of Ordinances, Article 4.05, Section 4.05.001 and Section 4.05.002, that requires among other things, State registration as described in Section 42.052 of Chapter 42 of the Texas Human Resources Code, also known as Planning and 0 Zoning Case 13-08 [CAPTION] 0 Keith Miertschin, Director of Public Works and Community Development CU CU NEW BUSINESS 0- o 1. Discussion and action on approval of a proposed Resolution calling for a General Election for City Council Member Places 1, 2, 6 and 7, to be held on Saturday, 0 May 10, 2014 at Watauga City Hall, 7105 Whitley Road, Watauga, Texas, 76148, including days and hours of Early Voting and continuing joint election services through Tarrant County [CAPTION] a Zolaina R. Reyes, City Secretary Packet Pg.46 2, Discussion and action on approval of a proposed Resolution calling for a Special Election to fill the unexpired term for City Council Member Place 3, to be held on Q Saturday, May 10, 2014 at Watauga City- Hall, 7105 Whitley Road, Watauga, Texas, 76148, including days and hours of Early Voting and continuing joint. election services through-Tarrant County [CAPTION] ° Zolaina R. Reyes, City Secretary > L ° 3. Discussion and action on approval of awarding Bid #14-006 Concrete-Various Types to Paisano Redi-Mix J Deby Woodard, Assistant Finance Director/Purchasing Manager x 4. Discussion and action on approval of purchase of a Weiler Paver, Model P385, in an amount of$162,503 0 Keith Miertschin, Director of Public Works and Community Development M M a 5. Discussion and action on a Resolution approving the 40th Year Community c Development Block Grant Program for the City of Watauga- Phase Two-Sanitary U_ Sewer System Improvements on Carousel Drive [CAPTION] o Keith Miertschin, Director of Public Works and Community Development o LO 0 6. Discussion on e-cigarette establishments in the City of Watauga Keith Mlertschin, Director of Public Works and Community Development o a� ADJOURNMENT M L a NOTICE N L ° THIS FACILITY IS WHEELCHAIR ACCESSIBLE AND ACCESSIBLE PARKING SPACES ARE AVAILABLE. REQUESTS FOR ACCOMMODATIONS OR a INTERPRETIVE SERVICES MUST BE MADE 48 HOURS PRIOR TO THIS MEETING. co PLEASE CONTACT THE CITY SECRETARY'S OFFICE AT (817) 514-5825, (817) 514- 5812 OR FAX (817) 514-3625. .2 �L Q I, Zolaina R. Reyes, City Secretary of the City of Watauga, Texas, do hereby certify that this agenda was posted on the official bulletin board at City Hall, 7105 Whitley Road, Watauga, Texas, on Wednesday, January 22, 2014 at 5;00 p.m., in accordance with 0 Chapter 551 of the Texas Govern mpt&p tie. 0 y�ATAUG��.,, CU CU �s f ca co Zolaina Reyes, City Se�retar N '% 1� <a Q Packet Pg.47 Wj�T�AU�G�A T E X A S w 0 OFFICE OF THE CITY MANAGER Q INTEROFFICE CORRESPONDENCE _ 3 DATE: January 15, 2014 L TO: Honorable Mayor and Members of the City Council L° J THROUGH: Greg Vick, City Manager x FROM: Deby Woodard,Assistant Finance Director/ Purchasing Manager a� 0 SUBJECT: Consideration and approval of Bid# 14-006 Concrete -Various Types Background/Information 94 , E o LL Q On December 27, 2013 sealed bids were received and opened for the City of Watauga R contract to purchase CIass A 5-sack and Class D 227 concrete on an as needed basis. Bid g packets were sent to Paisano Redi-Mix, Charley's Concrete, Gateway Concrete, Redi-Mix LO Concrete, True Grit Redi-Mix, Tarrant Concrete, Image Concrete, Collins Concrete and Mid Cities Redi-Mix. Paisano Redi-Mix was the only bid received. o a� Paisano Redi-Mix submitted a bid of$84.00 per cubic yard for 5-sack concrete and $68.00 per cubic yard for Class D 227. These prices are an increase of 7.6% for the 5-sack and 6.2% for the CIass D 227 from last year. a a� N •L Paisano Redi-Mix has been the primary vendor for concrete for the last five years and staff°, has been extremely pleased with the product and service provided. Q N This contract will be valid through January 2015 with the option for three additional one- co year renewal terms, upon award by Council. S Financial Implications: •L CL a� Funds are available and budgeted for in the 2013-2014 fiscal year. 0 Funding Source: 0 ca Various •� a Recommendation./Action Desired o N r-. Staff recommends approval of Bid # 14-006 Concrete - Various Types to Paisano Redi-Mix as indicated. Q Page 1 of 1 Packet Pg.48 B.5 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Award an annual contract to VMC Landscaping Services for landscape services for various park and city facilities in the amount of$89,584. Presenter: Bill Thornton, Parks and Recreation Assistant Director Summary: This item is for Council consideration of an annual landscape contract for landscape services such as landscape bed restoration, plant installation and seasonal color, along with weed abatement, fertilization, herbicides / pesticides / fungicide applications and other landscape services to be performed at various city parks, medians, right-of-ways, facilities and open spaces throughout the city. General Description: For the past ten years, the Parks and Recreation Department has outsourced specific park maintenance services which has provided considerable savings in annual operational costs. This has been accomplished while still maintaining quality parks, trails and services for our citizens. Given the success of contractual services and to continue to manage the park system in a fiscally responsible manner, staff solicited bids to perform certain landscape services within our parks and facilities at: NRH Centre Animal Adoption/Rescue Center NRH2O Public Library Stormy Plaza Service Center New Park at Dolce N. Tarrant Parkway Medians & ROW Richland Tennis Center South Davis Blvd. ROW Liberty Park Median Entrance of Blvd. 26 & East Glenview Bids were received on January 26, 2015, for the requested landscape services. The term of this contract will be one year, with four optional one-year renewal periods. VMC Landscaping Services met all contract criteria and provided the lowest, most qualified bid, in the amount of $89,584. Services provided will be landscape bed restoration, plant installation and seasonal color, weed abatement, fertilization and herbicides/pesticides/fungicide applications at various parks, city facilities and city medians. Landscape services included in the solicitation for bids have previously been performed in-house by field staff, or contractually, through an inter-local agreement with the City of Packet Pg.49 B.5 r4 NO&TH KICHLAND HILLS Grapevine. After evaluating VMC's bid, staff has determined that the cost of contracting VMC's Landscaping Services is approximately 20% lower when compared to the inter- local contract and in-house staff expenditures for the same services. Funding is available through the line item landscape accounts already allocated in both the General Fund and the Parks and Recreation Development Fund. Additional funds will not be required. VMC Landscape Services has been the contractor for General Parks Mowing services and for Public Works Right-of-Way Mowing services. They have performed extremely well, meeting schedules and responding to requests in a timely, professional and efficient manner. Recommendation: To award the annual contract for landscape services to VMC Landscaping Services in the amount of$89,584. Packet Pg.60 B.6 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize City Manager to execute a reimbursement agreement with Sunoco Pipeline for the Rufe Snow project. Presenter: Caroline Waggoner, City Engineer Summary: The City Council is being asked to approve an agreement with Sunoco Pipeline L.P. to pay for the extension of steel encasement on either side of Rufe Snow Drive to protect their existing pipeline. General Description: The City is preparing to begin construction on Rufe Snow Drive later this year, and franchise utility relocations are underway. Under the terms of the City's franchise agreements, when a public street is widened it is the responsibility of the public utility to relocate their poles or equipment at their expense when those items are located within the public ROW. However, in the case of privately owned underground pipelines whose presence predates the widening of the road, the pipeline entities are not required to make adjustments. In this case Sunoco Pipeline, L.P. is requesting reimbursement for the cost of extending the protective encasement pipe needed to protect their 16" pipeline across the new, wider right-of- way. The ROW is widening by approximately 30' in the vicinity of this pipeline, which crosses Rufe Snow at an angle from southeast to northwest. Because of the acute crossing angle, the pipeline requires an additional 100 feet of encasement. The City Attorney has reviewed the agreement, which calls for the City to reimburse Sunoco for their actual costs of performing the work. The current estimated cost is $195,470.00, but the agreement allows for up to 25% additional contingencies during construction, making the total as high as $244,337.50. City staff will be working with Sunoco to do everything possible to keep the costs down, and we anticipate that the work can be done within Sunoco's estimate, which they have stated to be conservative. Recommendation: Packet Pg.61 B.6 r4 NO&TH KICHLAND HILLS Authorize the City Manager to execute a reimbursement agreement with Sunoco Pipeline, L.P. Packet Pg.52 11006 REIMBURSEMENT AGREEMENT This Reimbursement Agreement ("Agreement") is made and entered into, and is effective, this day of 2015, by and between Sunoco Pipeline L.P., a Texas limited partnership (hereinafter referred to as "COMPANY"), whose address is One Fluor Daniel Drive, E Building A, Level Three, Sugar Land, Texas 77478, and City of North Richland Hills (hereinafter L referred to as "OWNER"), whose address is 7301 Northeast Loop 820, North Richland Hills, Texas 76182-0609. Q 0 WITNESSETH: 0 L WHEREAS, COMPANY is the owner of that certain 16" Corsicana to Ringgold pipeline, E (hereinafter referred to as the "Facilities") located in Tarrant County, Texas; and 0 0 WHEREAS, OWNER desires to develop Rufe Snow Drive, hereinafter referred to as the o "Project"); and co WHEREAS, to accommodate the Project, OWNER desires that COMPANY perform a c detailed engineering design review (herein referred to as the "Work") described as follows: y d w The scope of the Work is to perform a detailed engineering design and construct approximately 100 feet of 20 inch steel casing to be installed using the split casing method of installation to accommodate the proposed development of the Project by OWNER (and in any M event depth must be at least as low as shown on Exhibit "A"), as further described on Exhibit "A"; and d WHEREAS, COMPANY, under the terms hereinafter stated, is willing to perform the Work, provided OWNER reimburses COMPANY for 100% of its final actual costs, both direct and indirect, of performing the Work; Q 0 0 0 NOW, THEREFORE, in consideration of the promises and mutual covenants herein 3 contained, COMPANY agrees to perform the Work subject to the following terms and y provisions: c L W 1. OWNER agrees that the description of the Work on Exhibit "A" contains a complete representation of the Work requested of COMPANY to accommodate the Project. a 2. OWNER agrees to bear 100% of all direct and indirect costs incurred by COMPANY and a relating to the Work by COMPANY hereunder, including, but not limited to, labor, materials, construction damages, administrative overhead, taxes and legal fees relating a to the engineering and modification of the Facilities to accommodate the Project; Q provided, however, that to the extent that the costs exceed 125% of the estimated amount stated in Section 5 below, COMPANY shall provide OWNER notice, with an estimate of such excess costs before they are incurred by COMPANY and OWNER shall have the right to approve or disapprove of such excess costs within 3 days of OWNER's receipt of such notice, such approval not to be unreasonably withheld, conditioned or delayed. In the event OWNER does not approve of such excess costs, in addition to all Page 1 Packet Pg.53 11006 expenses incurred to date OWNER shall bear 100% of all direct and indirect costs incurred by COMPANY to return the relocated pipe segment to its original location and condition prior to commencement of the Work, and COMPANY and OWNER shall execute all such documents, including easements and releases, as are deemed necessary by each of the parties to evidence such return to the original location. 3. OWNER recognizes that COMPANY may use one or more contractors to perform the Work. d E 4. The cost of the Work is estimated to be $ 195,470.00. Final actual costs may be more L or less than such estimate, which shall not be construed as a limitation of costs for such Q Work. d 5. Within 7 business days of the execution of this Agreement OWNER will advance 100% of the Project Estimate of$ 195,470.00 and its check payable to Sunoco Pipeline L.P., to 3 be mailed to: Sunoco Pipeline LP, Attention: Juan Vasquez, PO Box 5095, Sugar Land, E TX 77487-5095. 0 0 0 6. Within thirty (30) days following the completion of the Work, COMPANY shall make an 3 accounting of final costs and provide OWNER an invoice of the same. The final cost co may be greater or less than the Estimate and OWNER shall be liable to COMPANY for c the full amount of the final cost regardless of whether that amount exceeds the r_ Estimate, so long as such costs have been approved by OWNER in accordance with o Section 2 above. OWNER shall pay of such invoice within ten (10) days after receipt. Should the final costs be less than the Estimate a refund shall be made to the OWNER within sixty (60) days after the final accounting. In the event any expenses are disapproved in accordance with the procedures provided in Section 2, the billing and payment provisions in this Section 6 shall apply, mutatis mutandis, regarding reimbursement for work to date plus work to return the relocated pipe segment to its original location. L 7. OWNER shall perform all operations and construction activity above or adjacent to the Q Facilities in a workmanlike and safe manner and in conformance with all applicable c industry and governmental standards and reasonable conditions that may be imposed 3 by COMPANY from time to time. No construction activity by OWNER shall be co performed over, across, or adjacent to the Facilities until the Work of COMPANY has c been completed. COMPANY shall perform the Work in a workmanlike and safe w manner and in conformance with all applicable industry and governmental standards and reasonable conditions that may be imposed by OWNER from time to time (subject a to reimbursement as provided herein for any costs incurred as a result of such conditions). d E 8. Exclusive of Saturday, Sunday and legal holidays, notice shall be given to COMPANY by OWNER, at least 72 hours in advance of commencement of any construction Q activity on or adjacent to the Facilities, excepting only cases of emergency. Said notice shall be given to Texas One-Call (811). In the event either party commences any litigation to enforce any provisions of this Agreement or of the easements of COMPANY relating thereto, the substantially prevailing party shall be entitled to recover from the other party the cost of reasonable attorneys' fees, interest and the attendant expenses. Page 2 Packet Pg.54 11006 9. TO THE FULLEST EXTENT PERMITTED BY LAW, OWNER SHALL INDEMNIFY, SAVE, HOLD HARMLESS, AND AT COMPANY'S OPTION, DEFEND COMPANY AND ITS AFFILIATED COMPANIES AND THEIR DIRECTORS, OFFICERS, EMPLOYEES AND AGENTS FROM ANY AND ALL CLAIMS, DEMANDS, COST (INCLUDING REASONABLE ATTORNEY AND EXPERT WITNESS FEES AND COURT COSTS), EXPENSES, LOSSES, CAUSES OF ACTION (WHETHER AT LAW OR IN EQUITY), FINES, CIVIL PENALTIES, AND ADMINISTRATIVE PROCEEDINGS ("DAMAGES") FOR INJURY OR DEATH TO PERSONS OR DAMAGE OR LOSS TO PROPERTY OR OTHER BUSINESS LOSSES, INCLUDING THOSE MADE OR E INCURRED BY COMPANY OR ITS DIRECTORS, OFFICERS, EMPLOYEES, OR L AGENTS AND INCLUDING ENVIRONMENTAL DAMAGE IN ANY WAY ARISING Q FROM OR CONNECTED WITH THE EXISTENCE, CONSTRUCTION, OPERATION, MAINTENANCE, REMOVAL OR OTHER OPERATIONS ARISING OUT OF THE E WORK AS DESCRIBED IN THIS AGREEMENT AND THE CONSTRUCTION, OPERATION AND/OR USE OF THE PROJECT BY OWNER, EXCEPT THOSE ARISING FROM COMPANY'S SOLE NEGLIGENCE OR WILLFUL MISCONDUCT. E OWNER HEREBY ACKNOWLEDGES THAT THE FOREGOING IS AN AGREEMENT BY OWNER TO INDEMNIFY THE INDEMNIFIED PARTIES FOR THEIR OWN 0 CONTRIBUTORY NEGLIGENCE, AND THAT THIS PROVISION COMPLIES WITH 0 THE TEXAS EXPRESS NEGLIGENCE RULE. co 10. It is expressly understood by the parties hereto that COMPANY is not abandoning any c right, title or interest it may have in the above described land. y d w 11. This Agreement supersedes every antecedent or concurrent oral and/or written declaration and/or understanding pertaining to the Work or construction activity by and between COMPANY and OWNER, but such limitation does not include any other M agreements with respect to the Facilities, such as rights-of way and easements. 12. The provisions of this Agreement and the documents delivered pursuant hereto shall E be governed by and construed and enforced in accordance with the Laws of the State of Texas](without regard to any conflicts-of-law rule or principle that would require the Q application of same to the Laws of another jurisdiction). 0 0 0 13. This Agreement may be executed in one or more counterparts, each of which shall be 3 deemed an original, but all of which together shall constitute one and the same y instrument. Facsimile or other electronic copies (such as .pdf files delivered by o electronic mail) of signatures shall constitute original signatures for all purposes of this - Agreement and any enforcement hereof. �a a 14. The Parties agree that from and after the date hereof, each of them will, and will cause their respective Affiliates to, execute and deliver such further instruments and take such other action as may reasonably be requested by any Party hereto to carry out the purposes and intents hereof. Without limiting the foregoing, in the event COMPANY determines, in its sole discretion, that an amendment to its existing easements, or new Q easement(s), are necessary or desirable in connection with its Facilities and the foregoing Work, OWNER shall execute such recordable documents to reflect COMPANY's rights with respect to the relocated pipeline. [Signatures appear on the following page] 3 Packet Pg.55 11006 IN WITNESS WHEREOF, this Agreement is executed as of the date first set forth above. (COMPANY) SUNOCO PIPELINE L.P. By: Sunoco Logistics Partners Operations GP LLC, its general partner E a� L Q By. Name: E E Title: L E (OWNER) o 0 0 co By: c r- co d w By: Name: M Title: d E d d L Q 0 0 0 co E 0 L W d a d E ca Q 4 Packet Pg. 56 11006 Exhibit "A" The Work f 1 E L Q d E d L E O 0 O O a d W ti M r d E d d L Q O 0 O E O L W d a d E ca Q 5 Packet Pg.67 (juewee 6d juawas.ingwieN 000ung-moult aInN : LK O luauaaaa6d 000ung W04 sa6ed :Iuewgoelld _ co m a d v , a ; y, y. �r "rl i g Z e 'Z; , f (tueuieeAV tuawas.inquiieN 000ung-moult atnN : TKO tueuieeAV 000ung W04 s96ed :tuauauoettd Cq cn co Im �a d v , a unoc o Logistics Sunoc�o Pipeline LP - Relocations Score of Work Summary Sunoco Logistics Partners, LY. ( i.) owns and operates the 16-inch Corsicana to Wichita Falls petroleum products delivery pipeline in Tarrant County, City of North Ric.land bills, Texas, The City of North Richland pulls is proposing to widen and improve Rufe Snow Drive. In order to acroturnodate these charm;-es, SXL plans to extend the existing 0-inch casing for the pipeline on the east and west sides of Ruile Snow Drive. Mobilization,to Site and Site Preparation The Contractor,shall male all state requirred One Call notices 48 hours prig to any excavation, The, Contractor shall be responsible for properly Prctecti:n ,, maintaining, repairing, or replacing;, any and all existing water,sewer, gas, electric, telephone, cable TV, or other underground utility crossings affected by its work, The Contractor is advised to surve , inspect,probe, or b' "gather means check for the location and elevation of utilities in advance of excavation and pipeline fabrication work. A rainirnurn clearance of 24" ' shall be maintained between the new casing and any transverse line, if any utility is damaged during the Contractor's work, the Contractor,shall expedite repairs on an emer ency'basis at the C'ontractor's expense,and restore hull service during the same working day. Note:' Bidders are hereby informed that the risks and all subsequent casts associated with,all foreign pipelines and utility crossings are to be included in their lump sum proposal, No change order extras will be approved by the Owner's Representative for utility crossings or repairs which service local residents and businesses, and bidders are advised to conduct a site survey to identify these services in advance of their bid submittal. The Contractor.shall prepare the site using the erosion and sediment controls shown in Appendix "C", Timber mats will be laid across existing underground utilities in order to reduce the risk of damage:to these pipelines from heavy construction equipment, Installation The Contractor shall install a Natal of approximately 100 feet of 20-inch steel casing, feet on the cast side and 50 feet err the west side of Rufe Snowy Dr. Casing will be installed using the split casing method. All materials indicated on the materials last will be delivered to the construction site. It will be the contractor's responsibility to unload.all materiel. The Contractor will excavate the existing pipeline which is believed to have approximately 5.50 feet of cover on the west side and approximately 7 feet of cower on the east side. The Contractor will then split the casing pipe, install Which x 20-inch casing insulators,weld (jueweei6d juewes.ingwieN 000ung-moult atnN : LK0 jueweei6d 000ung W04 s96ed :1u9uau3ePV C o. d v , a split casing, and :install casing,rind seal, Vent pipes shall be removed f-om existing locations and either capped or plated and telooated per attached detail. Line pipe preparation, inspection of the,q6xisting pipe,Welding the split casing and backfwll shall all be in accordance with the attached Casing Extension Specification, Appendix "B" Qualifications All welding shall be Perk r, ed in accordance with DOT Part 195, API 1104, '' Edition and AS ME Section IX as well as,applicable sections of AWS, ASTM,,and ANSI standards. The ontracto:r's employees must be qualified to install and weldsteel petroleum pipelines in accordance with the Sunoco Pipeline ll P, and Affiliates Welding Manual "The Contractor is also required to comply with all provisions of the"Sunoco Pipeline L.P. Affiliates Operator Qualification Program", as detailed in the General Contract. If a welder has not been tested or qualified by the Owner's Reprresentative, within the past 6 1,nonths on welding procedure specification. S P-I 22S r,r S Ca, then that welder shall be required to re-qualify as required by code and supervision of the Owner's Representative. All welder training and qualification testing, necessary to weld on owners pipelines,will be conducted by a third party inspection service and logged into I SNetworld. This third pram,' inspection service.shall qualify welders in accordance with the requirements of APT 1104, 201 Edition, Section 6.3, Multiple Qualification, and SPLP Qualification Number 102, Owner's inspector shall be on site for welding qualifications. Contractor shall give itispector s rrninimurn of 48hrs notice prior to scheduled test date. Contractor shall use the following testing facility TB'D Owner will purchase the pipe, insulators, and seals for the project. The pipe will be 0-inch O.D., 0.375" .T.,API 5L, PS U, grade B bare pipe. Pipe shall be welded using specification SP-232Sc-50, as described in the Sunoco Welding Manual, Contractor shall submit Operator Qualifications, Appendix"H". to owner's representative prior to construction; Engineering,Inspectiou and Construction Management Services The Owner will provide engineering, inspection, and construction mana,geinent services for the duration of the construction.period,; to further clarify questions,which may arise during: construction. All questions shall be directed to the owner's Representative or his designee. Notilleations Contractor shall notify the City of North Richland Hills a minimum 48 hours prior to mobilizing,to construction site. (juauaaa.i6d juauaas.inquaieN 000ung-moult eInN : LK O juauaaa.i6d 000ung W04 s96ed :IuauauoePV T ' �a d v , a Owner Supplied Materials All Owner-suppl M materials am listed in the project Material List (Appendix"A"). The Contractor is responsible for supplying all materials necessary for completion of the projeot that are not listed in Appendix "A",, Owner's material will be delivered, to project site. At project completion,the Contraotar is responsible for hauling all leftover materials,including but not limited.to pipe, fittings" coating materials" etc. back to the Owner's Corsicana Facility. 'These materials are to be Dandled and hauled in a mariner that will minimize damage.. Inside of pipe and fittings must be cleaned and free of dirt and other debris. Delivery of material.back to Owner's facility must be coordinated.in advance with facility personnel. (luauaaaa6d juawas.ingwieN 000ung-moult ajnN : LK 0 luauaaaa6d 000ung W04 s96ed :luauauoePV N cq co Oft �a APPENDIX "A" d v , a ; BILE OF MATERIALS ITEM IJ'A NTITY DESCPJPµTTI T P''IPE CASING 110 ET 0", 0. 7 W.T., ERW, API L P SL GRADE B CASING EIS SEAL, TD'" "W Z SEAL PART 10-0194-1620 16"X20"CASINO 0 EA TDW CONCENTRIC INSULATOR'R' SUP PORT INSUL,: T R PART`S 11-01008-0001 2-INCF-WELDCAP 2EA STANDARD NDARD B.7 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Approve Resolution No. 2015-005, authorizing application for grant funds from the Office of the Governor to create a North Texas Anti- Gang (TAG) Center. Presenter: Jimmy Perdue, Director of Public Safety Summary: The High Intensity Drug Trafficking Area (HIDTA) program is a program authorized by federal legislation and funded through the President's Office for National Drug Control Policy. The North Texas HIDTA (NTHIDTA) is one of 28 HIDTAs across the country and is the one in which the City of North Richland Hills is located. The North Richland Hills Police Department, in cooperation with law enforcement agencies across the area, desires to establish a North Texas Anti-Gang Center (TAG Center) in its mission to reduce violent crime and related activities that are perpetrated by gangs. Federal grant funding is available through the Governor's Office for this project and the funds must be disbursed to a governmental entity. The Governor's Office has contacted the City of North Richland Hills in regards to serving as the fiduciary for grant. General Description: The investigative units participating in the TAG Center are the Texas DPS Investigative Unit, the U.S. Homeland Security Investigators Gang Squad, the ATF's Violent Crime Squad and Intelligence Unit, and the FBI's Gang Unit. The units would have access to the High Intensity Drug Trafficking Area's regional support center located in North Texas. Federal funding available through the Governor's Office for this project must be disbursed to a governmental entity. The Governor's Office contacted the City of North Richland Hills in regards to making application, and serving as the fiduciary, for this grant. As grantee, the City will coordinate and manage the grant, to include payment an reimbursement of expenditures generated by the North Texas Anti-Gang Center and its contracted on-site project manager. As fiduciary, the City will receive a 5% administrative fee for such services. Authorization from Council to apply for the grant and accept funds from the Office of the Governor was received on October 13, 2014. The Office of the Governor has asked for revised language in the resolution to properly identify the structure of the TAG Center and the responsibilities as grantee. Packet Pg.63 B.7 r4 NO&TH KICHLAND HILLS Recommendation: Approve Resolution No. 2015-005 Packet Pg.64 B.7 r4 NORTH KICHLAND HILLS RESOLUTION NO. 2015-005 WHEREAS, Law Enforcement Agencies in the North Texas region desire to start a new North Texas Anti-Gang Center to disrupt and dismantle organized criminal activities by gangs operating in the Metroplex and surrounding areas and have requested that the City of North Richland Hills apply for a grant from the Office of the Governor to fund the program; and, WHEREAS, the Governor's Office has contacted the City of North Richland Hills in regards to making application, and serving as the fiduciary and sponsoring agency for establishing the center which will be a cooperative effort of local, state and federal law enforcement agencies;; and, WHEREAS, the City of North Richland Hills, as grantee, will coordinate and manage the grant, to include payment and reimbursement of expenditures necessary to bring the multi-agency North Texas Anti-Gang Center to operational status, and will receive a 5% administrative fee for such services; and, WHEREAS, The City Council of North Richland Hills finds it in the best interest of the citizens of North Richland Hills to authorize the application of the grant to establish a North Texas Anti-Gang Center and to accept the funds from the Office of the Governor and to serve as a fiduciary and sponsoring agency for the grant; WHEREAS, The City Council of North Richland Hills agrees that in the event of loss or misuse of the Criminal Justice Division funds, City of North Richland Hills assures that the funds will be returned to the Criminal Justice Division in full. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS: Section 1: That Public Safety Director Jimmy Perdue is authorized to execute documents necessary for the City of North Richland Hills to apply for and receive a grant from the office of the Governor on behalf of the North Texas Anti-Gang Center and to serve as the fiduciary. PASSED AND APPROVED this the 2nd day of March, 2015. CITY OF NORTH RICHLAND HILLS By: Oscar Trevino, Mayor ATTEST: Packet Pg.65 B.7 r4 NO&TH KICHLAND HILLS Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: George A. Staples, City Attorney APPROVED AS TO CONTENT: Jimmy Perdue, Director of Public Safety Packet Pg.66 B.8 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize City Manager to execute an interlocal agreement with the City of Colleyville. Presenter: Jerry Lewandowski, Purchasing Manager Summary: The City of Colleyville is requesting to enter into an inter-local purchasing agreement for the purchase of goods and services from vendors selected through the competitive bidding process. General Description: The City of Colleyville is requesting to enter into an inter-local purchasing agreement for the purchase of goods and services from vendors selected through the competitive bidding process. The City of Colleyville is interested in purchasing from a City of North Richland Hills current contract. Council has authorized several of these inter-local agreements in the past and they have been mutually beneficial to North Richland Hills and the other agencies. Participation reduces the overall expense of soliciting bids and purchasing in larger quantities often lowers the cost of the goods and/or services. Each agency will place their orders and pay the vendors directly. The City of North Richland Hills or the City of Colleyville may change or cancel the agreement with a 30-day written notice. North Richland Hills currently participates in inter-local agreements with several local governments throughout the DFW Metroplex and various parts of Texas. Recommendation: To authorize the city manager to execute an interlocal agreement with the City of Colleyville. Packet Pg.67 INTERLOCAL AGREEMENT This Interlocal Agreement ("the Agreement") is made and entered into by and between the CITY OF COLLEYVILLE, TEXAS, a municipal corporation ("COLLEYVILLE") and CITY OF NORTH RICHLAND HILLS ("NORTH RICHLAND HILLS"), each organized and existing under the laws of the State of Texas, and acting by, through and under the authority of their respective a governing bodies and officials in accordance with the "Interlocal Cooperation Act," Chapter 791 of the >, Texas Government Code (the"Act"). 0 U WHEREAS, COLLEYVILLE and NORTH RICHLAND HILLS are both governmental entities c engaged in the purchase of goods and services, which is a recognized governmental function; and U d WHEREAS, COLLEYVILLE and NORTH RICHLAND HILLS wish to enter into this Agreement to set forth the terms and conditions upon which they may purchase various goods and services commonly utilized by each entity; and a� E WHEREAS, participation in this Agreement will be highly beneficial to the taxpayers of COLLEYVILLE and NORTH RICHLAND HILLS through the anticipated savings to be realized Q and is of mutual concern to the parties; and 0 0 WHEREAS, COLLEYVILLE and NORTH RICHLAND HILLS have current funds available to IL satisfy any fees owed pursuant to this Agreement. 0 NOW THEREFORE, COLLEYVILLE and NORTH RICHLAND HILLS , for and in consideration of the premises and the mutual covenants set forth in this Agreement, and pursuant to the authority granted by the governing bodies of each of the parties hereto, do hereby agree as follows: 1. COLLEYVILLE and NORTH RICHLAND HILLS may cooperate in the purchase of various c goods and services commonly utilized by the parties, where available and applicable, and may v purchase goods and services from vendors under present and future contracts; Z 2. COLLEYVILLE and NORTH RICHLAND HILLS shall each be individually responsible for payments directly to the vendor and for the vendor's compliance with all conditions of delivery and quality of the purchased items under such contracts. COLLEYVILLE and NORTH RICHLAND HILLS shall each make their respective payments from current revenues available to the paying E party; CU L 3. The City Manager of COLLEYVILLE and the City Manager of NORTH RICHLAND HILLS are designated to act on all matters related to this Agreement; Z L d 4. The Agreement shall be in full force and effect for a period of 12 months and then continue to c automatically renew for additional 12 month periods unless it is terminated by either party as v provided below. 5. Notwithstanding anything herein to the contrary, participation in this Agreement may be terminated by either party upon thirty (30) days written notice to the other party; E 6. The undersigned officer and/or agents of the party(ies) hereto are duly authorized officials and Q possess the requisite authority to execute this Agreement on behalf of the parties; Interlocal Agreem Packet Pg. 68 7. This Agreement may be executed separately by the parties, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. IN WITNESS WHEREOF, the parties hereto have executed this Agreement to be effective upon execution and dating by each party. This Agreement shall be effective from the last date signed and marked on this Agreement by a participating party. APPROVED BY THE CITY OF COLLEYVILLE, TEXAS: 0 U BY: o U d t t DATE: Jennifer Fadden, CITY MANAGER d E ATTEST: L Q V 0 J L Amy Shelley, CITY SECRETARY 0 APPROVED AS TO FORM: d d 0 Matthew Boyle, CITY ATTORNEY v x APPROVED BY THE CITY OF NORTH RICHLAND HILLS, TEXAS: Z BY: Q J_ Q! CU t DATE: Mark Hindman,CITY MANAGER °- d ATTEST: 0 0 U Q J r-. Alicia Richardson, CITY SECRETARY E APPROVED AS TO FORM: Q George Staples, CITY ATTORNEY Interlocal Agreem Packet Pg. 69 B.9 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize City Manager to execute an interlocal agreement with the City of College Station. Presenter: Jerry Lewandowski, Purchasing Manager Summary: This item is a request for Council to approve an Interlocal purchasing agreement with the City of College Station. General Description: The City of College Station is requesting to enter into an interlocal purchasing agreement for the purchase of goods and services from vendors selected through the competitive bidding process. The City of College Station is interested in purchasing from the City of North Richland Hills current contract (14-018) for Slurry Sealing. Council has authorized several of these interlocal agreements in the past and they have been mutually beneficial to North Richland Hills and the other agencies. Participation reduces the overall expense of soliciting bids and purchasing in larger quantities often lowers the cost of the goods and/or services. Each agency will place their orders and pay the vendors directly. The City of North Richland Hills or the City of College Station may change or cancel the agreement with a 30-day written notice. North Richland Hills currently participates in interlocal agreements with several local governments throughout the DFW Metroplex and various parts of Texas. Recommendation: To authorize the City Manager to execute an interlocal agreement with the City of College Station. Packet Pg.70 B.9.a INTERLOCAL AGREEMENT BETWEEN THE CITY OF COLLEGE STATION AND THE CITY OF NORTH RICHLAND HILLS o �a U) d WHEREAS, Chapter 791 of the Texas Government Code, also known as the Interlocal a Cooperation Act, authorizes all local governments to contract with each other to perform c U governmental functions or services including administrative functions normally associated with c the operation of government such as purchasing of necessary equipment, supplies and services; U WHEREAS, City of College Station and The City of North Richland Hills desire to enter into this Agreement for the purpose of fulfilling and implementing their respective public and governmental purposes, needs, objectives,programs and services; a� WHEREAS, the City of College Station is a Home-Rule Municipal Corporation organized under the laws of Texas and is authorized to enter into this Agreement pursuant to ARTICLE H, SECTION 5 OF ITS CITY CHARTER; Q is v 0 WHEREAS, The City of College Station and The City of North Richland Hills represent that each L are independently authorized to perform the functions or services contemplated by this Agreement; WHEREAS, each party has sufficient funds available from current revenues to perform the co functions contemplated by this Agreement; WHEREAS, it is deemed in the best interest of all g artici atin governments that said P P governments do enter into a mutually satisfactory agreement for the purchase of necessary co equipment, supplies and services; 0 WHEREAS, the participating governments are of the opinion that cooperation in the purchasing v of equipment,supplies services and auctions will be beneficial to the taxpayers of the governments through the efficiencies and potential savings to be realized. E a� a� L NOW THEREFORE, the parties hereto,in consideration of the mutual covenants and conditions Q contained herein,promise and agree as to each of the other as follows: E 1. City of College Station and City of North Richland Hills Purchasing Agents shall be authorized to jointly prepare bids, proposals, requests for qualifications and other procurement activity for the purchase of equipment, supplies, services, insurance, high technology, professional services and 0 other expenditures that may be exempt from competitive bidding/proposals. CL 0 0 2. The Purchasing Agents shall fairly distribute the bids, proposals, requests U for qualifications and other purchases to be made and the cost of advertising shall be borne equally by each entity, whenever joint purchasing is E undertaken. Q Form Revised on 5-11-12 Contract No. 15-161 1 Packet Pg.71 B.9.a 3. The City of College Station and The City of North Richland Hills Purchasing Agents shall agree on who is responsible for all such o administrative duties as may be necessary to lawfully facilitate processing 2 CO and preparation of any bids, proposals and request for qualifications and other procurement activity as may be required for the purchase of any a equipment, supplies, services, insurance, high technology, professional c U services and other expenditures that may be exempt from competitive - bidding/proposals. The City of College Station and The City of North Richland Hills shall share equally any and all cash rebates related to any v joint purchases pursuant to this Agreement. 4. Each entity shall pay invoices directly to the providers of goods and services that are invoiced and delivered directly to each respective entity. E a� 5. Participation of either entity in any cooperative purchasing activity is strictly voluntary. Nothing in this Agreement shall prevent either entity Q from purchasing and/or accepting and awarding bids, proposals and c contracts subject to this Agreement on its own behalf. q L d 6. Each entity shall ensure that all applicable laws and ordinances have been satisfied. CO M =1 7. Effective Date and Term. This Agreement shall be effective when signed r_ by the last party whose signing makes the Agreement fully executed and 2 will remain in full force and effect until February 28,2016. This Agreement CO shall automatically renew for successive one-year terms unless sooner terminated in accordance with the provisions of this Agreement. The conditions set forth below shall apply to the initial term and all renewals. v Notwithstanding this provision, any party may modify or terminate this , Agreement as provided in Paragraph(s) 8 or 9. a� 8. Modification. The terms and conditions of this Agreement may be modified upon the mutual consent of all parties. Mutual consent will be demonstrated approval of each governing body of each party hereto. No Q modification to this Agreement shall be effective and binding unless and until it is reduced to writing and signed by duly authorized representatives U) of all parties. 9. Termination. By the City of College Station or the City of North d Richland Hills. This Agreement may be terminated at any time by the City of College Station or the City of North Richland Hills, with or without cause,upon thirty(30) days written notice to the other parties in accordance c with Paragraph 12 herein. v 10. Hold Harmless. The City of College Station and The City of North Richland Hills agree to hold each other harmless from and against any E and all claims, losses, damages, causes of action, suits and liabilities of Q Form Revised on 5-11-12 Contract No. 15-161 2 Packet Pg.72 B.9.a every kind, including all expenses of litigation, court costs and attorney's fees, for injury or death of any person, for damage to any property, or for any breach of contract, arising out of or in connection c with the work done under this Agreement. co 11. Invalidity. If any provision of this Agreement shall be held to be invalid, illegal, or unenforceable by a court or other tribunal of competent jurisdiction, the validity, legality and enforceability of the remaining c provisions shall not in any way be affected or impaired thereby. The parties - shall use their best efforts to replace the respective provision or provisions of this Agreement with legal terms and conditions approximating the v original intent of the parties. 12. Written Notice. Unless otherwise specified,written notice shall be deemed to have been duly served if delivered in person or sent by certified mail to the last business address as listed herein. E City of College Station: Fiscal Services -Purchasing Division City of College Station Q 1101 Texas Ave. P.O. Box 9960 0 College Station, Texas 77842 d City of North Richland Hills: Purchasing Department co 7301 NE Loop 820 M North Richland Hills, TX 76180 0 13. Entire Agreement. It is understood that this Agreement contains the entire agreement between the parties and supercedes any and all prior agreements, co arrangements, or understandings between the parties relating to the subject matter. Nor oral understandings, statements, promises, or inducements — contrary to the terms of this Agreement exist. This Agreement cannot be t°� changed or terminated orally. No verbal agreement or conversation with any officer, agent, or employee of any party before or after the execution of this Agreement shall affect or modify any of the terms or obligations E hereunder. Q 14. Amendment. No Amendment to this Agreement shall be effective and binding unless and until it is reduced to writing and signed by duly authorized representatives of both parties. L 15. Texas Law. This Agreement has been made under and shall be governed a by the laws of the State of Texas. 16. Place of Performance. Performance and all matters related thereto shall be in Brazos County, Texas, United States of America. °o U 17. Authority to Enter Contract. Each party has the full power and authority to enter into and perform this Agreement and the person signing this Agreement on behalf of each party has been properly authorized and empowered to enter into this Agreement. The persons executing this Q Form Revised on 5-11-12 Contract No. 15-161 3 Packet Pg.73 B.9.a Agreement hereby represent that they have authorization to sign on behalf of their respective corporations. 18. Waiver. Failure of any party, at any time, to enforce a provision of this Agreement, shall in no way constitute a waiver of that provision, nor in CO anyway affect the validity of this Agreement, any part hereof, or the right of either party thereafter to enforce each and every provision hereof. No term of this Agreement shall be deemed waived or breach excused unless c the waiver shall be in writing and signed by the party claimed to have c waived. Furthermore, any consent to or waiver of a breach will not >, constitute consent to or waiver of or excuse of any other different or v subsequent breach. 19. Agreement Read. The parties acknowledge that they have read, understand and intend to be bound by the terms and conditions of this Agreement. E 20. Assignment. This Agreement and the rights and obligations contained herein may not be assigned by any party without the prior written approval Q of the other parties to this Agreement. CU V O 21. Multiple Originals. It is understood and agreed that this Agreement may be executed in a number of identical counterparts, each of which shall be 2 deemed an original for all purposes. ti CO M r O CU 4� CO d Q! d O U d E d d L Q E U) CU V L a d ca L d Q O O U d E t v <a Q Form Revised on 5-11-12 Contract No. 15-161 4 Packet Pg.74 B.9.a CITY OF COLLEGE STATION CITY OF NORTH RICHLAND HILLS S BY:_ BY: Mayor y d DATE: DATE: 0 U w O U ATTEST: ATTEST: City Secretary E a� a� L APPROVED: Q �a 0 J City Manager ti co City Attorney 0 Cu co Assistant City Manager/CFO d 0 U d E d d L Q Cu V L a d ca L d Q 0 0 U d E t v <a Q Form Revised on 5-11-12 Contract No. 15-161 5 Packet Pg.75 1508 The city of college station has requested that North Richland Hills sign this agreement in triplicate. 0 ca CO d CM d 0 U w O U d t t d E d d L CM Q V O J L d ti CO M r Q! E C Q! CO L O W O V L d E V Q Page 1 Packet Pg.76 B.10 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize purchase from Atlas Utility Supply Company for Badger water meter units in an amount not to exceed $400,000. Presenter: Kenneth Garvin, Public Works Utilities Superintendent Summary: Staff is requesting City Council authorization to purchase Badger water meter units from Atlas Utility Supply Company, a sole source distributor located in Fort Worth for an amount not to exceed $400,000. A Badger water meter unit is a meter that tracks customer's water usage and an electronic transponder device that transmits data from the water meter to a reading device. General Description: Since 1992 the city has purchased Badger water meter units. The city has approximately 20,000 Badger units throughout the city. The Badger meter is one of the most accurate and dependable water meters on the market. Annually, Council approves $400,000 in the Utility Capital Projects Budget for replacement of meter units that have failed or are over 10 years in age. The replacement program ensures the accuracy of the measurement of water usage by the customer. Meters that are older than 10 years have internal parts that may fail and cause the reading to be inaccurate. The Badger meter units are the only type compatible with the city's existing meter reading system. The city uses a Badger reading device that is placed in a motor vehicle that is driven on all city streets. As the vehicle travels along the street, the reading device receives data from the transponder located on the water meter for customer's usage. Once the meters are read, the data is then transferred to a central computer using Badger software. The manufactures of Badger meters have exclusive designated territories for distribution of their meters. Atlas Utility Supply is the only authorized distributor for the territory covering North Richland Hills. Atlas has always provided good service, met all specifications and made deliveries on time. Their inventory is adequate to serve the city. Attached is the sole source letter and sole source purchasing prices for the Badger water meter units from Atlas Utility Supply Company. Packet Pg.77 B.10 r4 NO&TH KICHLAND HILLS Recommendation: Authorize purchase from Atlas Utility Supply Company for Badger water meter units in an amount not to exceed $400,000. Packet Pg.78 fi4m 1 SelIV woaj aseuo.ind ez!aoutnd : 88£x) Xl `sll!H PUB No21 utaoN J9119-1 ao.�nos egos :tuauauoettd � CD CD r` m p� a UII - Badger Meter a February 17, 2015 VIA EMAIL Kenneth Garvin City North Richland Hills P.O. Box 820609 North Richland Hills, TX 76182 Re: Sole Source Letter Dear Mr. Garvin, This letter will confmn that Atlas Utility Supply of Fort Worth, TX is the sole authorized distributor of Badger Meter, Inc. utility products in the North Texas area. We appreciate your continued support of Badger Meter products through Atlas Utility Supply. Sincerely, BADGER METER, INC. Rebecca L. Loomans Assistant Secretary cc: Toby Sledge, Account Manager- Badger Meter, Inc. Alan Breese, Sales Support Manager—Badger Meter, Inc. Dana Meeks—Atlas Utility Supply Brad Johnson—Atlas Utility Supply DJ Johnson—Atlas Utility Supply U) NF LAS UTILITY Y Pf'LY L w F )R. woR n i,T XA S 76117-3212 d ;asa @� t�xt;,q:�, to 9 tw:cw:arery L d m Date: February 16, 2015 0 CL City of North Richland Hills 0 Quantity Description Unit Cost 3 Co Badger E Series Meter and Encoder pridng SE a 5/8"x3/4" E Series M odel E 25 Badger meter,316 stainless steel, HRE c each$24950 LCD protocol, Orion Ew/data profile and 308 connectors . a Cu 1"E Series Model E 55 Badger meter,316 stainless steel HRE ICD each protocol, Orion Ew/data profile and 308 connectors $328.00 Q d each 11/2" ESeriesModel E IC 11/2 Badger meter, 316 stainless steel HRED $615.00 1- protocol, Orion Ew/data profile and 308 connectors 2"ESeries Model E2 Badger meter,316 stainless steel HREICD Q each $78500 protocol, Orion Ew/data profile and 308 connectors . Co LO Badger Orion Encoder & Transmitter Only N Co W LL SE(Retro Fits) y Badger M-25 5/8" x 3/4"HFRE ICD protocol, Orion Ttransmitter w/ data $149.00 D profile and 308 connectors °' Badger M-701" HREICD protocol, Orion Ttransmitter w/ data profile and 308 connectors $149.00 J d Badger M-1201 1/2" HREICD protocol, Orion Ttransmitter w/ data a profile and 308 connectors $162.00 d Badger M-170 2" HREICD protocol, Orion Etransmitter w/ data profile $162.00 E and 308 connectors Q Packet Pg.80 B.11 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize the purchase from Synetra Inc for APC (American Power Conversion Corporation) brand uninterruptable power, computer racks, and modular air contol equipment for the new city hall facility in the amount of$531,729.29. Presenter: Kyle Spooner, Director of Information Services Summary: This purchase provides for data racks, uninterrupted power supply (UPS) and air conditioning for the main data room and 10 intermediate data rooms at the new city hall building. General Description: Staff has been working with Synetra and APC to design air conditioning and uninterruptable power supply (UPS) to support the increased needs of the data rooms at the new city hall facility. Staff is recommending a modular system that will not only support our current needs, but also the City's continued growth. APC is a leader in the data facility equipment industry and has developed redundancy within their equipment to keep technology systems running through any power issues. This technology will bridge the gap between line power and generator power. Synetra participates in the State of Texas Department of Information Resources (DIR) cooperative purchasing program. By purchasing from this contract the city meets all State competitive bidding requirements. Recommendation: Authorize the purchase from Synetra Inc. for APC brand uninterruptable power, computer racks, and modular air contol equipment in the amount of$531,729.29. Packet Pg.81 B.11.a (') SYNe-rFRA Stcurigy a Communications, Nrotvursakii7g Date Quote# Sold To: NORTH RICHLAND HILLS Ship To NORTH RICHLAND HILLS 02/02/15 AAAQ16878 Kyle Spooner Kyle Spooner Terms Rep 7301 NE LOOP 820 7301 NE LOOP 820 N30 Jeff Ramey NORTH RICHLAND HILLS, TX NORTH RICHLAND HILLS, TX 76180 76180 Phone: 817-427-6230 Exp. Date 8/1/2015 Ln# Qty Part Number Description Unit Price Ext. Price 1 Room 1114 2 2 AR201 NetShelter 2 Post Rack 45U#12-24 $120.41 $240.82 Threaded Holes Black = a 3 2 AP7811 RACK PDU, METERED, 2U, 30A, 208V, $663.84 $1,327.68 V L (12)C13S&(4)C19 0 w 4 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 d 5-20 E 5 Room 1022 a w 6 2 AR201 NetShelter 2 Post Rack 45U#12-24 $120.41 $240.82 a Threaded Holes Black Q w 0 7 2 AP7811 NetShelter 4 Post Open Frame Rack 44U $663.84 $1,327.68 N #12-24 Threaded Holes 8 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 5-20 a 9 Room 1434 M 10 2 AR204A NetShelter 4 Post Open Frame Rack 44U $458.18 $916.36 #12-24 Threaded Holes CL cc 11 2 AP7811 RACK PDU, METERED, 2U, 30A, 208V, $663.84 $1,327.68 (12)C13S&(4)C19 E 12 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 cc 5-20 Q 13 Room 1514 14 Room 1714 15 Room 2065-Data Center 16 2 PDPMQ-MISC-QMLE9602 PDU WITH BYPASS AND $32,100.00 $64,200.00 1-165 CONFIGURABLE DISTRIBUTION 480V TO 208 V WITH TRANSFORMER 17 2 PSX-PDU120V 120 V TYPE PDU $0.00 $0.00 18 2 DISTRIBUTION $0.00 $0.00 BREAKERS 120V 02/10/15 14:23:44 Page 1 Packet Pg.82 Ln# Qty Part Number Description Unit Price Ext. Price -TYPE & OF DISTRIBUTION CKT BRKS 19 8 OM-4265 - -1-POLE,20A BOLT-ON SQUARED $0.00 $0.00 BREAKER 20 16 OM-2299 - -S/A CKT BRKR 2P 30A 10K UL $0.00 $0.00 21 116 OM-0218 - -S/A BLANK PNL 1P CKTBRK NAM $0.00 $0.00 PSX-PDU 22 4 OM-5366 - -S/A TESTED BRKR 3P 30A PNL $0.00 $0.00 23 2 DISTRIBUTION -OVERHEAD DISTRIBUTION CORDSETS $0.00 $0.00 CORDSETS 120V 24 4 OM-5359-005 - -TC 3WIRE W/L6-30 5 FOOT $0.00 $0.00 25 4 OM-5359-009 - -TC 3WIRE W/L6-30 9 FOOT $0.00 $0.00 2 a 26 4 OM-5359-011 - -TC 3WIRE W/L6-30 11 FOOT $0.00 $0.00 V L 0 W 27 2 OM-5359-019 - -TC 3WIRE W/L6-30 19 FOOT $0.00 $0.00 51 W E 28 2 OM-5359-021 - -TC 3WIRE W/L6-30 21 FOOT $0.00 $0.00 2- a 29 2 OM-5357-005 - -TC 3WIRE W/L5-20 5 FOOT $0.00 $0.00 W U a 30 4 OM-5357-015 - -TC 3WIRE W/L5-20 15 FOOT $0.00 $0.00 Q w 0 d 31 2 OM-5357-025 - -TC 3WIRE W/L5-20 25 FOOT $0.00 $0.00 32 2 OM-815482-019 - -ASSY WHIP 5WIRE 10AWG L21-30 $0.00 $0.00 3 19FT a co 33 2 OM-815482-029 - -ASSY WHIP 5WIRE 10AWG L21-30 $0.00 $0.00 M 29FT 34 2 SY70K100F APC Symmetra PX 70kW Scalable to $70,572.00 $141,144.00 2 100kW,208V with Startup 35 2 SYPM10KF2 APC 10kw Power module $4,374.36 $8,748.72 d E 36 4 SYBT9-B4 APC battery $2,007.96 $8,031.84 a 37 2 WASS EMU PS5X8-PX-31 Scheduled 5X8 Assembly Service for $1,305.00 $2,610.00 Symmetra PX 80 or 100KW frame UPS, first XR Frame and/or PDU 38 4 ACRC301S InRow RC, 300mm, Chilled Water, $8,519.04 $34,076.16 100-240V, 50/60 Hz-ST 39 4 NBES0308 NetBotz Leak Rope Sensor-20 ft. $272.14 $1,088.56 40 4 ACAC10032 Top Piping Kit-ACRC301S $0.00 $0.00 41 4 ACDC2575 Blanking Panel, 42-48U SX/42U VX, $0.00 $0.00 300mm 02/10/15 14:23:44 Page 2 Packet Pg.83 Ln# Qty Part Number Description Unit Price Ext. Price 42 1 WASS EM 5X8-3-AX-26 Scheduled Assembly Service 5X8 for 1-3 $835.20 $835.20 InfraStruXure InRow RC 43 1 WASS EM 5X8-2-AX-26 Scheduled Assembly Service 5X8 for 1-2 $169.13 $169.13 Additional InfraStruXure InRow RC 44 4 WSTRTUP5X8-AX-26 Start-Up Service 5X8 for InfraStruXure® $552.62 $2,210.48 InRow RC 45 10 AR3107 NetShelter SX 48U 600mm Wide x $1,527.72 $15,277.20 1070mm Deep Enclosure with Sides Black 46 20 AR8442 Vertical Cable Organizer, 8 Cable Rings, $118.32 $2,366.40 Zero U 47 10 AP9335TH APC Temperature& Humidity Sensor $125.28 $1,252.80 48 2 AR8560 Cable Trough, Open Bottom, 600mm $104.40 $208.80 49 14 AR8561 Cable Trough, 600mm $101.62 $1,422.68 U 50 6 AR8580 Cable Trough, Open Bottom, 300mm $87.00 $522.00 c w 51 20 AR8162ABLK Data Cable Partition, NetShelter, 600mm $42.46 $849.20 OW d Wide E 52 20 AR8163ABLK Data Cable Partition, NetShelter, 600mm $43.85 $877.00 a Wide, pass-through W U 53 6 ACAC10005 InRow Bridge Partition, Data Cable 300 $214.37 $1,286.22 a MM w 0 54 1 AR8165ABLK Power Cable Ladder 12"(30cm) $204.62 $204.62 N 55 16 AP8841 RACK PDU 2G, METERED, ZEROU, 30A, $535.22 $8,563.52 L 0 200/208V, (36)C13&(6)C19 a 56 4 AP8865 Rack PDU 2G, Metered, ZeroU, 8.6kW, $845.64 $3,382.56 208V, (36)C13&(6)C19&(2)5-20 57 3 AP7811 Rack PDU, Metered, 2U, 30A, 208V, (12) $663.84 $1,991.52 Q C13s&(4)C19 58 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.10 $1,240.20 5-20 E 59 4 ACDC2512 Roof Height Adapter, SX42U to SX48U, $253.34 $1,013.36 300mm Q 60 6 ACDC2513 Roof Height Adapter, SX42U to SX48U, $295.80 $1,774.80 600mm 61 3 ACDC2000 Ceiling Panel Mounting Rail - 1800mm $842.16 $2,526.48 (70.9in) 62 3 ACDC2003 Ceiling Panel Mounting Rail - 100mm $151.73 $455.19 (3.9in) 63 10 ACDC2100 Ceiling Panel -900mm(36in) $81.43 $814.30 64 3 ACDC2015 Ceiling Panel Lock System(w/o power $448.92 $1,346.76 supply) 02/10/15 14:23:44 Page 3 Packet Pg.84 B.11.a Ln# Qty Part Number Description Unit Price Ext. Price 65 1 ACDC2017 Ceiling Panel Lock System,200-240V(w/ $1,050.96 $1,050.96 power supply) 66 3 ACDC2018 Aisle Containment Lighting kit(w/power $1,050.96 $3,152.88 supply) 67 4 ACDC2019 Aisle Containment Lighting kit(w/o power $350.78 $1,403.12 supply) 68 1 ACDC2400 Aisle Containment Door-Sliding $2,505.60 $2,505.60 69 1 ACDC2404 Door Post, 900- 1200mm (36-48in)Aisle $281.88 $281.88 Width 70 1 ACDC2403 Door Header-48U SX $998.76 $998.76 71 1 ACDC2408 Door Lock $68.90 $68.90 72 2 ACDC2006 Mounting Brackets-Ceiling Panel Rail $68.90 $137.80 2 (Power) _a U 73 1 WASSEM5X8-AX-20 Scheduled Assembly of the Hot Aisle $1,009.20 $1,009.20 c Enclosure Kit specific components 10-14 w Frames d 74 17 WASSEM5X8-AX-21 (1) Assembly Service per Rack or InRow $155.90 $2,650.30 E CL Air Containment component position front or back a w 75 2 WASSEM5X8-3R-PX-10 5X8 Scheduled Assembly of 1-3 Additional $382.10 $764.20 a Racks Q w 0 76 1 WASS EM 5X8-5 R-PX-20 5X8 Scheduled Assembly Service for 1-5 $1,409.40 $1,409.40 N Racks 77 Room 2018 a 78 1 AR201 NetShelter 2 Post Rack 45U#12-24 $120.41 $120.41 co Threaded Holes Black M 79 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 5-20 CL cc 80 Room 2447 E 81 2 AR204A NetShelter 4 Post Open Frame Rack 44U $458.18 $916.36 #12-24 Threaded Holes a 82 2 AP7811 NetShelter 4 Post Open Frame Rack 44U $663.84 $1,327.68 #12-24 Threaded Holes 83 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 5-20 84 Room 3053 85 2 AR201 NetShelter 2 Post Rack 45U#12-24 $120.41 $240.82 Threaded Holes Black 86 2 AP7811 NetShelter 4 Post Open Frame Rack 44U $663.84 $1,327.68 #12-24 Threaded Holes 87 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 5-20 02/10/15 14:23:44 Page 4 Packet Pg.85 Ln# Qty Part Number Description Unit Price Ext. Price 88 Room 3462 89 2 AR201 NetShelter 2 Post Rack 45U#12-24 $120.44 $240.88 Threaded Holes Black 90 2 AP7811 NetShelter 4 Post Open Frame Rack 44U $663.84 $1,327.68 #12-24 Threaded Holes 91 2 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $1,240.28 5-20 92 Room 3506-EOC 93 2 AR3100 Netshelter Rack 600mm X 1070mm 42U $1,280.76 $2,561.52 94 4 AP7802 Rack PDU, Metered, 2U, 30A, 120V, (16) $620.14 $2,480.56 5-20 95 1 Professional Services and Freight $0.00 $0.00 2 a 96 1 PS-SYN-DC-SVCS Implementation, Build, Set up, and $181,200.00 $181,200.00 V Transportation o SubTotal $531,729.29 0 d Sales Tax $0.00 E CL Shipping $0.00 a w Total $531,729.29 V a a PRICES SUBJECT TO CHANGE-PRICES BASED UPON TOTAL PURCHASE- WE SPECIFICALLY DISCLAIMS ANY AND ALL WARRANTIES, O EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY IMPLIED WARRANTIES OR WITH REGARD TO ANY LICENSED PRODUCTS. WE N SHALL NOT BE LIABLE FOR ANY LOSS OF PROFITS, BUSINESS, GOODWILL, DATA, INTERRUPTION OF BUSINESS, NOR FOR INCIDENTIAL OR CONSEQUENTIAL MERCHANTABILITY OR FITNESS OF PURPOSE, DAMAGES RELATED TO THIS AGREEEMENT. MINIMUM 15% RESTOCKING FEE WITH ORIGINAL PACKAGING. a cfl M r V Q f� N E t V cc a 02/10/15 14:23:44 Page 5 Packet Pg.86 B.12 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Authorize purchase from EKA, Inc for a hydro-excavation vacuum trailer in an amount not to exceed $67,550.57. Presenter: Kenneth Garvin, Public Works Utilities Superintendent Summary: The hydro-excavation vacuum trailer will be used daily for ground excavations and directional drill boring gel removal by utility and construction division crews. The unit will also be used for cleaning sanitary sewer manholes or storm drains that have limited access. General Description: The Hydro Excavation Vacuum Trailer is used by utility and construction crews to uncover existing franchise utility lines such as natural gas, phone, electric, and cable. This reduces the need for heavy equipment to be used during the excavation which reduces the risk of cutting or breaking an existing franchise utility. It is also much faster than having to uncover each utility by hand digging. The City of North Richland Hills is a member of several inter-local groups and utilized existing contracts through the Local Government Purchasing Cooperative (BuyBoard). The required piece of equipment will be purchased through the Local Government Purchasing Cooperative (BuyBoard) contract 424-13 with EKA, Inc. The Local Government Code states that purchases made through a cooperative purchasing agreement satisfy any state law that would require the City to solicit competitive bids. Funding in the amount of $80,000 was approved in the FY 2014/2015 Capital Project Budget, project UT1501, for the purchase of the equipment. Recommendation: Authorize purchase from EKA, Inc. for a hydro-excavation vacuum trailer in an amount not to exceed $67,550.57. Packet Pg.87 B.12.a EKA, Inc. 2'166-A West Park Court* tnn,a Mountain, GA 30087 "i�� �� �� I<A 566.468.9316 *770.498.9316 «770.468.951:,6 [fax] ,, IF- ���^ m mm mm . ■►' li GDVIER111MENT www.EK<AS,,des,uaair SALES EXPERTS Customer Quote EKA Quote# Date Quote valid until: d 4145 2/19/2015 3/31/2015 is L Name/Address Delivery Address E CITY OF NORTH RICHLAND HILLS 817-427-6363 tdoyle @nrhtx..com r_ 0 ca ca Solicitation number DEALER REQUEST x w 0 Contract Number Payment Terms F.O.B.terms Dealer _ is L 424-13 NET 30 DAYS DEST WITCH EQUIP w d Item/Description Qty Price Each Total #350-3799 DITCH WITCH FX30 T4 FINAL POWER PACK 1 67,550.57 67,550.57 #350-3867 FRONT SWING DOORS CL #350-272ND REV FLOW SUB ASSEMBLY d N #350-3747 GEAR PUMP HYDRAULICS o #270-5535 FX30 T4F POWER PACK PROD DECAL KIT #350-3816 FX30 800 GAL PARTS ASM #350-3983 TANK AND SKID 800 GAL Q #601-787 SHUTOFF ASSEMBLY LO #601-132 WATER HOSE REEL SUB ASSY a' M #270-6009 800 GALLON PRODUCTION KIT #350-3706 3" &4" HOSE AND TOOL RACK c #350-3859 VAC BOOM ASSEMBLY(GEAR PUMP HYD) M #350-3866 HYD. VALVE KIT LL #350-2458 WATER TANK SUB, 200 GALLON #350-3728 GEAR PUMP HYDRAULICS 800 GAL #350-3880 EXPANSION CANISTER ASSEMBLY #350-3777 FILTER ASSEMBLY #350-3768 4" ELBOW AND HOSE BARB #350-3693 FILTER STAND #153-954 REDUCER 4 1/2 FHCM-3 1/2 FHCF #310-893 3" SUCTION TOOL #318-652 3" SUCTION HOSE-50'-M/F 0 #315-657'SUCTION TOOL o #401-029 TURBO SPRAY GUN NOZZLE Cl #025-1006 T1 8S VAC TRAILER #190-1650 VAC BOOM KIT(800 GAL) V SHOP SUPPLIES LABOR Q #799-085 Extended Warranty 2 Year w TEXAS BUY BOARD#424-13 d is Q aIJN :' 7-5 4- 44f TIN`' 58-13285.98' Cage Code:V851. Total We appreciate the opport Nty to erne your government business needs: $67,550.57 Packet Pg.88 C.1 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: ZC 2014-19, Ordinance No. 3352, Public Hearing and consideration of a request from Cambium Capital, LLC for a Zoning Change from AG Agricultural to TC Town Center (Neighborhood Center Subzone) on 1.83 acres located at 8008 & 8012 Newman Drive. Presenter: Clayton Comstock, Planning Manager Summary: Cambium Capital, LLC is requesting a zoning change from "AG" Agricultural to "TC" Town Center with a subzone designation of "Neighborhood Center" on 1.83 acres at 8008 and 8012 Newman Drive. The purpose of the zoning request is to allow for the extension of Hometown and the development of 20 new townhomes. General Description: APPROVAL PROCESS FOR TOWN CENTER: The Town Center Zoning District Code lays out the sequence of public approvals before construction may commence on a property that requires rezoning to Town Center. One cannot happen prior to any other: 1. Comprehensive Plan Revision — NOT REQUIRED 2. Zoning Change Approval — Planning & Zoning Commission and City Council 3. Concept Plan Approval — Development Review Committee (staff) only 4. Preliminary Plat— Planning & Zoning Commission only 5. Final Plat— Planning & Zoning Commission and City Council CONCEPT PLAN PREPARED: So that the Planning & Zoning Commission and City Council can see what the developer's plan is for the subject property, the Development Review Committee (DRC) has been working with the developer on a Concept Plan that meets the Town Center Zoning District standards and can accompany the zoning change request through the approval process. If City Council approves the zoning, DRC's approval of the Concept Plan would occur shortly. The Concept Plan shows 20 attached single family townhomes: two rows of six townhomes facing east/west and one row of eight facing north and separated by a pocket park. The townhomes on the east and south side would utilize the existing alleys that are in place for the adjacent townhomes. The original developer of Hometown, Arcadia Realty Corp., retained a 5-foot strip of land along the alley to the east so that if/when this type of development occurred, they could have input into the Packet Pg.89 C.1 r4 NO&TH KICHLAND HILLS Concept Plan design if the alley were to be shared. To that end, Arcadia has been consulted on the Concept Plan design. �� Yu tia t , d F Mpr' i Conceptual elevations for the proposed townhomes within this development. .. mm P nUm Y i fit, Overlay of the Concept Plan into the existing developed area. EXISTING CONDITIONS: Two existing single-family residential lots of about 38,000 square feet each. Both homes have been demolished within the past two years. CURRENT ZONING: Each of the two lots is zoned "AG" Agricultural. Packet Pg.90 C.1 r4 NO&TH KICHLAND HILLS PLAT STATUS: The property at 8008 Newman Drive (western lot) is platted as Lot 1, Block 23, Sunny Meadow Addition. The property at 8012 Newman Drive (eastern lot) is not platted and is described as Tract 6A1, John H. Barlough Survey, Abstract No. 130. If the zoning request is approved by City Council, the applicant will follow with a Preliminary and Final Plat for the development. COMPREHENSIVE PLAN: This 1.83-acre area is shown on the Comprehensive Land Use Plan for "Town Center." The Town Center Land Use directly relates to the Town Center Zoning District. The Town Center is intended to establish development standards to promote a sustainable, high quality, mixed-use development scenario that provides the opportunity for many uses typically associated with a city's "town center." The Town Center is comprised of the Neighborhood Edge, Neighborhood General, Neighborhood Center and Neighborhood Core "subzones." Each subzone provides for a gradient of development and use intensity. The Edge Zone is almost exclusively single-family houses. The General Zone is primarily single-family with the opportunity for limited office use in a house. The Center and Core Zones allow for a true mix of uses, including residential and non-residential uses in the same building. All the components of each zone—the buildings, the streets and the public spaces—are scaled for that one in an effort to create and sustain an integrated living environment. This 1.83-acre area is one of only a few areas planned for future expansion of the Town Center. The proposed zoning is consistent with the Comprehensive Plan. SURROUNDING ZONING / LAND USE: North: C-1 Commercial / Retail (Liberty Bank) West: TC Town Center– Neighborhood Center/ Town Center South: TC Town Center– Neighborhood Center/ Town Center East: TC Town Center– Neighborhood Center/ Town Center REVISION TO TOWN CENTER REGULATING PLAN: If approved, the zoning change ordinance for this case would also incorporate a new Regulating Plan map into Section 118-472 of the Zoning Ordinance that shows this area as "Neighborhood Center." The attached Regulating Plan reflects the addition of this area. Staff has also updated this Plan with the new parcel lines of the approved developments on the east side of The Lakes. PLANNING & ZONING COMMISSION: The Planning & Zoning Commission held a public hearing and considered this item at their February 19, 2015 meeting and voted 7- 0 to recommend approval. Recommendation: Approve Ordinance No. 3352. Packet Pg.91 C.1 r4 NORTH KICHLAND HILLS Packet Pg.92 C.1 r4 NORTH KICHLAND HILLS ORDINANCE NO. 3352 ZONING CASE ZC 2014-19 AN ORDINANCE AMENDING THE COMPREHENSIVE PLAN, THE COMPREHENSIVE ZONING ORDINANCE, AND THE ZONING MAP OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, AND REZONING A 1.83 ACRE TRACT OF PROPERTY FROM AG (AGRICULTURAL) TO TC TOWN CENTER(NEIGHBORHOOD CENTER SUBZONE) ZONING; ESTABLISHING A PENALTY; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, notice of a hearing before the Planning and Zoning Commission was sent to real property owners within 200 feet of the property herein described at least 10 days before such hearing; and, WHEREAS, notice of a public hearing before the City Council was published in a newspaper of general circulation in the City at least 15 days before such hearing; and, WHEREAS, public hearings to zone the property herein described were held before both the Planning and Zoning Commission and the City Council, and the Planning and Zoning Commission has heretofore made a recommendation concerning the zone change; and, WHEREAS, the City Council is of the opinion that the zone change herein effectuated furthers the purpose of zoning as set forth in the Comprehensive Zoning Ordinance and is in the best interest of the citizens of the City of North Richland Hills; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: Section 1: THAT the Comprehensive Plan, the Comprehensive Zoning Ordinance and the zoning map of the City of North Richland Hills are hereby amended by rezoning a 1.83 acre tract of land located at 8008 and 8012 Newman Drive, City of North Richland Hills, Tarrant County, Texas, more particularly described in the legal description attached hereto as Exhibit A from AG (Agricultural) to TC Town Center (Neighborhood Center Subzone) zoning. Section 2: THAT the Town Center Regulating and Thoroughfare Plan previously revised and adopted by Ordinance No. 3133 shall be further revised pursuant to Exhibit B attached hereto to include the 1.83 acre tract of land described herein. Packet Pg.93 C.1 r4 NORTH KICHLAND HILLS Section 3: Any person, firm or corporation violating any provision of the Comprehensive Zoning Ordinance as amended hereby shall be deemed guilty of a misdemeanor and upon final conviction thereof fined in an amount not to exceed Two Thousand Dollars ($2,000.00). Each day any such violation shall be allowed to continue shall constitute a separate violation and punishable hereunder. Section 4: The City Secretary is hereby authorized and directed to cause the publication of the descriptive caption and penalty clauses of this ordinance as an alternative method of publication provided by law. Section 5: This ordinance shall be in full force and effect immediately after passage. AND IT IS SO ORDAINED. PASSED on this 2nd day of March, 2015. CITY OF NORTH RICHLAND HILLS By: Oscar Trevino, Mayor ATTEST: Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: George A. Staples, Attorney APPROVED AS TO CONTENT: Department Head Packet Pg.9 C.1.a Mid Cities Blvd Newman Dr 0 N U a, N co co M .0 CL J (C A S .2 Caladium Dr 0 N U N Q� d E v a 1�IRH ZC 2014-19 Zoning Change 8008 & 8012 Newman Dr Feet Prepared by Planning 2/5/15 0 50 100 200 30 Packet Pg.95 C.1.b Newman Dry N LO / Co m i l r CL m r' o Cq N y v s J f 3 Packet Pg.96 l `CHL,q ra NOTICE OF PUBLIC HEARINGS CITY OF NORTH RICHLAND HILLS PLANNING AND ZONING COMMISSION rEXP�`� Case Number: ZC 2014-19 Applicant: Cambium Capital, LLC Location: 8008 & 8012 Newman Drive 0 N You are receiving this notice because you are a property owner of record within 200 N feet of the property shown on the attached map. co M Purpose of Public Hearing: 0 ca A Public Hearing is being held to consider a request from Cambium Capital, LLC for a Zoning .2 Change from AG Agricultural to TC Town Center (Neighborhood Center Subzone) on 1.83 0 acres located at 8008 & 8012 Newman Drive. Z Public Hearing Schedule: o Public Hearing Date: PLANNING AND ZONING COMMISSION c 7:00 PM THURSDAY, FEBRUARY 19, 2015 a Meeting Location: CITY COUNCIL CHAMBERS 7301 N. E. LOOP 820 N NORTH RICHLAND HILLS, TEXAS N 0 You are encouraged to follow this case through final consideration by City Council, who will hold a public hearing on the item as well. Check the City's website, 2 www.nrhtx.com for City Council meeting dates, times and agendas. a If you have any questions or wish to submit a petition or letter concerning the above request, please contact: Planning Department - City of North Richland Hills 7301 Northeast Loop 820 North Richland Hills, Texas 76180 Phone (817) 427-6300 Fax (817) 427-6303 Packet Pg.97 Birdville Independent School District LIBERTY BANK JPC Realty Ltd Attn: Mike Seale PO BOX 820749 PO Box 820502 6125 East Belknap NRH TX 76182-0749 Fort Worth, TX 76162 Haltom City, TX 76117 QUIKTRIP CORPORATION JAMES E ALREAD KINSY III PROPERTIES LTD Attention: TAX DEPT LINDA KAY ALREAD 1201 CLUB HOUSE CT PO BOX 3475 8109 NEWMAN DR SOUTHLAKE TX 76092-9636 TULSA OK 74101-3475 NRH TX 76180-4728 DAVIS PROFESSIONAL PARTNERS JACQUELINE J KRACY JAN JACOBSON 6421 CAMP BOWIE BLVD STE 302 8001 CALADIUM DR 8005 CALADIUM DR FORT WORTH TX 76116-5421 NRH TX 76180-4747 NRH TX 76180-4747 0 N CORNELIA DAVIS RANDY R BROWN STEPHEN CARO N MARY BLAGG DAVIS SANDY S BROWN ERIKA CARO LO 8009 CALADIUM DR 2000 CREEKVISTA DR 8017 CALADIUM DR M NRH TX 76180-4747 KELLER TX 76248-6870 NRH TX 76180-4747 L d RICHARD C WRIGHT PAUL E THORN BERNADETTE C SVRCEK CAROL A WRIGHT 0 8021 CALADIUM DR 8025 CALADIUM DR 8029 CALADIUM DR NRH TX 76180-4747 NRH TX 76180-4747 NRH TX 76180-4747 0 L a d w AVERY A COWAN HOLLY C HANSEN ROBERT SIEMERING c 8033 CALADIUM DR 8037 CALADIUM DR PO BOX 610374 Z NRH TX 76180-4747 NRH TX 76180-4747 DALLAS TX 75261-0374 0 J 6'a r LYNDA WYNN KAREN COOPER MELINDA DAVIS 8045 CALADIUM DR 8049 CALADIUM DR 8053 CALADIUM DR N NRH TX 76180-4747 NRH TX 76180-4747 NRH TX 76180-4747 V N d >_ BILLY BRADFORD LARRY MCDONALD ALFRED M SLUTZ ETHEL BRADFORD LYNDA M MCDONALD 8057 CALADIUM DR 6523 EDGEWOOD CT 8065 CALADIUM DR Q NRH TX 76180-4747 NRH TX 76180-4747 GRANBURY TX 76049-4318 TARA D JANSEN L DENISE MASSIE JAN ENGLISH BAILEY 8069 CALADIUM DR 8073 CALADIUM DR 8077 CALADIUM DR NRH TX 76180-4747 NRH TX 76180-4747 NRH TX 76180-4747 STEVE WARWICK DANIELLE DENISE MUSCH ARCADIA LAND PARTNERS 16 Ll GABRIELA WARWICK 8085 CALADIUM DR 3500 MAPLE AVE STE 1165 8081 CALADIUM DR NRH TX 76180-4747 DALLAS TX 75219-3948 NRH TX 76180-4747 Packet Pg.98 SASCHA JOGGERST JOHN PARRISH JOSEPH G HUDAK JILLIAN JOGGERST MARTHA D PARRISH LAUNA C HUDAK 6251 SHERBERT DR 6255 SHERBERT DR 6259 SHERBERT DR NRH TX 76180-4744 NRH TX 76180-4744 NRH TX 76180-4744 ELIZABETH POLK ANDREW BENNETCH SHAWN M SANDERS TEDD MARTIN POLK RACHEL BENNETCH 6271 SHERBERT DR 6263 SHERBERT DR 6267 SHERBERT DR NRH TX 76180-4744 NRH TX 76180-4744 NRH TX 76180-4744 JEFF X CHEN DAVID BROWN WILLIAM TIDWELL 6275 SHERBERT DR 6279 SHERBERT DR SUSAN TIDWELL NRH TX 76180-4744 NRH TX 76180-4744 6283 SHERBERT DR c, NRH TX 76180-4744 0 N ANDRES GARCIA JR JEAN JACOBS N BARBARA FALCON EDSEL A GARCIA Attention: JEAN JACOBS TRUST ,;' 6287 SHERBERT DR Attention: TIROL 8020 CALADIUM DR 00 FORT WORTH TX 76180-474 6291 SHERBERT DR NRH TX 76180-4748 NRH TX 76180-4744 L d RICK PENN JOAN MUELLER DANA DEWS 0 8016 CALADIUM DR 8012 CALADIUM DR LINDA FAYE PENN NRH TX 76180-4748 NRH TX 76180-4748 8008 CALADIUM DR d NRH TX 76180-4748 0 L a d HEATHER M CHAPMAN DENNIS K BRAUN R D REPASS JR 8004 CALADIUM DR ROMY SALA BRAUN ANGELA REPASS z NRH TX 76180-4748 8000 CALADIUM DR 2307 STILL POINT LN c NRH TX 76180-4748 COLLEYVILLE TX 76034-6415 J 6'a r RANDY KEADEY SANDRA K BRAMLETT GARY KRAWETZKE 3406 SHERWOOD LN 8064 CALADIUM DR JANICE KRAWETZKE N WICHITA FALLS TX 76308-1816 NRH TX 76180-4748 8060 CALADIUM DR 0 NRH TX 76180-4748 N d >_ SANDRA KAY LACKEY JASON PIERCE AZLEA PIERCE BRENDA RENE WYNN 8056 CALADIUM DR 8052 CALADIUM DR 8048 CALADIUM DR Q NRH TX 76180-4748 NRH TX 76180-4748 NRH TX 76180-4748 SUSAN OAKLEY KATHRYN L ROTTER JOHN D MORALES 8044 CALADIUM DR 8040 CALADIUM DR 8036 CALADIUM DR NRH TX 76180-4748 NRH TX 76180-4748 NRH TX 76180-4748 BETTIE HILL SCHNEIDER WILLIAM V VADEN LAUREN E GIESLER 8032 CALADIUM DR MELANIE VADEN 5040 CASSIDY LN NRH TX 76180-4748 8028 CALADIUM DR FORT WORTH TX 76244-9171 NRH TX 76180-4748 Packet Pg.99 FERN WOOD 8120 NEWMAN DR FORT WORTH TX 76180-4727 0 N 0 N Lo co M r L d 0 d Q 0 L CL d w t 0 z w 0 J 6'a r d' r O N U N d E t v <a Q Packet Pg. 100 LEGAL DESCRIPTION c. .e All that certain 1.833 acres of land, which is oil of Lot 1, Block 23, Sunny Meadow Addition, recorded in Volume 388-172, Page 97, Plat Records of Tarrant County, Texas (P.R.T.C.T.), oil of Lot CA-A3, Home Town NRH West-Phose 3, Cabinet A, Slide 10056 P.R.T.C.T. and a o portion of the 0.94 acre tract described in a deed to C*4 Aubrey C. & Hazel Lewis, recorded in Volume 9442, Page N 1391, in the Deed Records of Tarrant County, Texas LO co (D.R.T.C.T.) in the J. Borlough Survey, A-130, City of Richlan( Hills, Tarrant County, Texas and more particularly described o metes and bounds as follows: (oil bearings shown hereon orE Q based on the record bearings of said Home Town NRH West-Phose 3) o BEGINNING of the northwest corner of said Lot 1, Block 23, Sunny Meadows Addition, in the south right-of-woy line of Newman Drive (right-of-woy varies); o N U THENCE South 89° 57' 23" East - 128.74'; N a THENCE North 89° 42' 43" East - 131.31'; Z M X w THENCE North 89° 55' S6" East - 5.00'; E THENCE South 00° 01' 23" West - 301.69'; a THENCE South 89° 53' 13" West - 264.71'; THENCE North 00° 02' 31" West - 301.64' to the POINT OF BEGINNING and containing 1.833 acres Packet Pg 101 v �sO 9 981SI�, f� J ...................... N lSj� 05 0 ............................. .............. 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I .._.._... Wu-i C.1.i C.1 ZC 2014-19 PUBLIC HEARING AND CONSIDERATION OF A REQUEST FROM CAMBIUM CAPITAL, LLC FOR A ZONING CHANGE FROM AG AGRICULTURAL TO TC TOWN CENTER (NEIGHBORHOOD CENTER SUBZONE) ON 1.83 ACRES LOCATED AT 8008 & 8012 NEWMAN DRIVE. APPROVED Chairman Shiflet opened the public hearing and Planning Manager Clayton Comstock presented the item. Planning Manager Clayton Comstock stated that there are two properties that were previously residences located here and both have been demolished. The Comprehensive Land Use Plan indicates this area to become Town Center. The current Regulating Plan would be revised with this case and this area would indicate the Neighborhood Center subzone. Town Center zoning regulations stipulate a certain o process for rezoning properties into the TC zone. The next step following the zoning 0 change would be Concept Plan, which is a staff review at the Development Review N LO Committee level. Preliminary and Final Plats are also required as well as building co permits approvals supplemented with the Town Center's Town Architect which is governed by the HOA. U) 0 The concept plan is for twenty townhomes that share a common alley with the existing townhomes on Sherbert and Caladium. Open space is included in the plan. A five foot N strip was retained by the original developer that runs the length of the alley so that any a future development would require approval from the existing owner in order to access the alley. o LO Applicant Kelly Dykes, Silver Oak Land Development Company, 8240 Mid Cities Blvd; N NRH, TX presented the request and stated that his company expects to get started as soon as they can. The plan design is underway. These townhomes will be compatible with the surrounding area in Hometown and will be part of the Hometown HOA. w w 2 The Commission had no questions for staff or the applicant. Chairman Shiflet asked for o anyone wishing to speak on the item to come forward. There being no one wishing to speak, Chairman Shiflet closed the Public Hearing. E MIKE BENTON MOVED TO APPROVE ZC 2014-19. STEVEN COOPER SECONDED THE MOTION. Q MOTION TO APPROVE CARRIED 7-0. Packet Pg. 105 r4R ,II NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: ZC 2015-04, Ordinance No. 3353, Public Hearing and consideration of a request from Bodyguard Sports, LLC for a Zoning Change from C-2 Commercial to NR-PD Nonresidential Planned Development on 9.04 acres located at 7901 Boulevard 26 (former Home Depot Expo) to include zoning approval for an Indoor Shooting Range, other indoor amusement and recreational uses, and small vehicle sales. Presenter: Clayton Comstock, Planning Manager Summary: Bodyguard Sports, LLC is requesting approval of a Zoning Change from "C-2" Commercial to "NR-PD" Non-residential Planned Development for the primary purpose of allowing an Indoor Shooting Range at 7901 Boulevard 26, formerly occupied by the Home Depot Expo Design Center. Other uses permitted by right by this NR-PD are those associated with indoor recreation and entertainment as well as small recreational vehicle sales (i.e. boats, ATVs, motorcycles, scooters, waverunners, golf carts, etc.). General Description: HISTORY: On September 9, 2013, City Council approved a Special Use Permit (SUP) for the entire 92,475 square feet of this building to be used for an indoor shooting range (Case SUP 2013-05, Ordinance No. 3269). That SUP had a "sunset" provision, whereby the indoor shooting range use was required to be commenced before January 1, 2015 otherwise the entitlement would expire. The former operator was not able to establish their business within the given timeframe and therefore the indoor shooting range use is no longer permitted on the property. NEW OPERATOR, DIVERSIFIED USES: This new operator/applicant, Bodyguard Sports, also proposes an indoor shooting range use; but only for 47,000 square feet of the building. The remaining portions of the building would be allowed any use that falls under the "C-1" Commercial zoning district category as well as the following indoor recreation and entertainment uses- 1. Indoor Amusement Arcade 2. Bowling Lanes 3. Indoor Miniature Golf Course 4. Indoor Race Track 5. Roller or Ice Skating Rink 6. Indoor Skydiving Packet Pg. 106 r4R ,II NO&TH KICHLAND HILLS 7. Indoor Rock/Wall Climbing 8. Other Indoor Commercial Recreation 9. Personal Security Training 10.Indoor Golf Range 11.Archery 12.Indoor Music Venue 13.Hardware & Building Materials 14.Micro Brewery 15.Comedy Club 16.Billiards as Accessory Use 17.New Marine Equipment Sales 18.New Motorcycle Sales 19.New Small Vehicle Sales (ATVs, Scooters, Golf Carts, etc.) 20.Outdoor Sales & Display associated to marine equipment, motorcycles, and other small vehicles limited to the westernmost row of parking stalls along Davis Blvd. Bodyguard Sports has proposed to use their 47,000 square feet with the following uses- 1. Open/Public Firing Range Lanes 2. Tactical Firing Range Lanes 3. Indoor Skeet Range 4. Gunsmith 5. Archery Lanes 6. Classroom / Event Space 7. Retail sales of firearms and firearm accessories 8. Simunition Non-live Fire (airsoft/paintball) Training 9. Laser-video Firing Systems A business plan summary is attached that provides more detail for these uses. As with the previous shooting range operator, this applicant will honor the site improvements from the prior application. These improvements include: • Existing fire lanes to be repainted • Existing concrete light pole bases to be repainted • Existing internal traffic control devices (i.e. stop signs, speed bumps, etc.) to be replaced or refurbished • Existing chain link fence on each side of the loading dock to be replaced or refurbished Packet Pg. 107 r4R ,II NO&TH KICHLAND HILLS • Franchise utilities to be contacted regarding the removal of a dead-end utility pole extension at the northwest corner of the property • Existing irrigation system to be inspected and repaired as required to provide fully operational system • Handicap-accessible sidewalk ramp to be installed on the north side of the Davis Boulevard driveway at the northwest corner of the property • The 6' wood fence between the property and the vacant commercial property to the north to be removed EXISTING SITE CONDITIONS: The site is currently developed with a 92,475 square foot retail building constructed in 1999 and formerly occupied by Home Depot's "Expo Design Center" concept. The property was vacated in 2005 and has sat dormant since. Much of the site has been maintained to minimal levels. PLATTING STATUS: The property is platted as Lot 1R, Block 1, Venture Addition. No replat will be necessary as part of the zoning change or the accompanying improvements being proposed. EXISTING ZONING: C-2 Commercial with a Special Use Permit approval for "Indoor Shooting Range" which expired on January 1, 2015. COMPREHENSIVE PLAN: The Comprehensive Plan depicts "Retail" for this property. The Retail Land Use is intended to permit a variety of retail trade, personal and business services establishments and offices. SURROUNDING ZONING / LAND USE: North: R-2 Single Family / Low Density Residential C-2 Commercial / Retail South: C-1 & C-2 Commercial / Retail East: C-1 Commercial / Retail West: Davis Boulevard (FM 1938) Right-of-Way & Flyover SAFETY & NOISE: With such a proposal, public safety and noise abatement measures are of utmost concern. The NRH Police Department has reviewed the details of the application throughout the DRC review process and confirms the applicant is using the industry standard in bullet containment systems, baffles, bullet traps, etc. In addition to a perimeter hallway around the building's interior to act as a sound buffer, the applicant proposes to use acoustic panels, which absorbs sound and reduces reverberation. Packet Pg. 108 r4R ,II NO&TH KICHLAND HILLS The applicant has committed to being a non-smoking, no-alcohol facility as a condition of the zoning approval. This is unlike other shooting ranges in the Metroplex which have received recent media attention. Some of those facilities plan to provide cigar bars and serve alcohol. BODYGUARD SPORTS BUSINESS PLAN SUMMARY: The applicant has provided a detailed 16-page description of their proposed indoor shooting range use of the property. This document (attached) would be incorporated into the approved zoning ordinance, along with the Site Plan, Landscape Plan and Building Elevations. PLANNING & ZONING COMMISSION: The Planning & Zoning Commission held a public hearing and considered this item at their February 19, 2015 meeting and voted 7- 0 to recommend approval. Recommendation: Approve Ordinance No. 3353. Packet Pg. 109 i Li.2 r4R ,II NORTH KICHLAND HILLS ORDINANCE NO. 3353 ZONING CASE ZC 2015-04 AN ORDINANCE AMENDING THE COMPREHENSIVE PLAN, THE COMPREHENSIVE ZONING ORDINANCE, AND THE ZONING MAP OF THE CITY OF NORTH RICHLAND HILLS, TEXAS BY REZONING A 9.04 ACRE TRACT OF PROPERTY LOCATED AT 7901 BOULEVARD 26 (FORMER HOME DEPOT) FROM C-2 (COMMERCIAL) ZONING TO NR- PD (NONRESIDENTIAL PLANNED DEVELOPMENT) ZONING WITH C-1 (COMMERCIAL) USES AND REGULATIONS TO INCLUDE ZONING FOR AN INDOOR SHOOTING RANGE, OTHER INDOOR AMUSEMENT AND RECREATIONAL USES, AND SMALL VEHICLE SALES; APPROVING A SITE PLAN, ESTABLISHING A PENALTY; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, notice of a hearing before the Planning and Zoning Commission was sent to real property owners within 200 feet of the property herein described at least 10 days before such hearing; and, WHEREAS, notice of a public hearing before the City Council was published in a newspaper of general circulation in the City at least 15 days before such hearing; and, WHEREAS, public hearings to zone the property herein described were held before both the Planning and Zoning Commission and the City Council, and the Planning and Zoning Commission has heretofore made a recommendation concerning the zone change; and, WHEREAS, the City Council is of the opinion that the zone change herein effectuated furthers the purpose of zoning as set forth in the Comprehensive Zoning Ordinance and is in the best interest of the citizens of the City of North Richland Hills; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: Section 1: THAT the Comprehensive Plan, the Comprehensive Zoning Ordinance and the zoning map of the City of North Richland Hills are hereby amended by rezoning a 9.04 acre tract of property located at 7901 Boulevard 26, Lot 1R, Block 1, Venture Addition, located in the City of North Richland Hills, Tarrant County, Texas, from C-2 (Commercial) zoning to NR-PD (Nonresidential Planned Development) zoning with uses and regulations to include an indoor shooting range, other indoor amusement and recreational uses, and small vehicle sales, approving regulations and a site plan attached hereto as Exhibit A. Packet Pg. 110 r4R ,II NORTH KICHLAND HILLS Section 2: Any person, firm or corporation violating any provision of the Comprehensive Zoning Ordinance as amended hereby shall be deemed guilty of a misdemeanor and upon final conviction thereof fined in an amount not to exceed Two Thousand Dollars ($2,000.00). Each day any such violation shall be allowed to continue shall constitute a separate violation and punishable hereunder. Section 3: The City Secretary is hereby authorized and directed to cause the publication of the descriptive caption and penalty clauses of this ordinance as an alternative method of publication provided by law. Section 4: This ordinance shall be in full force and effect immediately after passage. AND IT IS SO ORDAINED. PASSED on this 2nd day of March, 2015. CITY OF NORTH RICHLAND HILLS By: Oscar Trevino, Mayor ATTEST: Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: George A. Staples, Attorney APPROVED AS TO CONTENT: Clayton Comstock, Planning Manager Packet Pg. 111 C.2.a m N '> a lewood 0 �e T- O N U N M M r Q m E A S .2 d' O LO T- O Be or u ss d 04 N d E v <a Q NE Loop 820 IqRH ZC 2015-04 Zoning Change 7901 Boulevard 26 Feet Prepared by Planning 2/5/15 0 100 200 400 6TPacket,Pg.112 410-MZ OZ : CM) dew lei.ieV ti0-9�OZ OZ :ju9wgoejjd � o W V , 00 -� r�i ,. kk�rr�I�i o �� �����I i i>A,,; i%It�i.i�lui�i�N.��i�a<ar,anri ri�im G✓. S° � r C.2.c `CHL,q ra NOTICE OF PUBLIC HEARINGS CITY OF NORTH RICHLAND HILLS PLANNING AND ZONING COMMISSION rEXP�`� Case Number: ZC 2015-04 Applicant: Bodyguard Sports, LLC, 7901 Boulevard 26 Location: 7901 Boulevard 26 LO 0 N You are receiving this notice because you are a property owner of record within 200 N feet of the property shown on the attached map. M Purpose of Public Hearing: 0 ca A Public Hearing is being held to consider a request from Bodyguard Sports, LLC for a .2 Zoning Change from C-2 Commercial to NR-PD Nonresidential Planned Development on o 9.04 acres located at 7901 Boulevard 26 (former Home Depot Expo) to include zoning Z approval for an Indoor Shooting Range, other indoor amusement and recreational uses, and small vehicle sales. o Public Hearing Schedule: 0 L a Public Hearing Date: PLANNING AND ZONING COMMISSION o 7:00 PM THURSDAY, FEBRUARY 19, 2015 LO 0 N Meeting Location: CITY COUNCIL CHAMBERS N 7301 N. E. LOOP 820 NORTH RICHLAND HILLS, TEXAS You are encouraged to follow this case through final consideration by City Council, a who will hold a public hearing on the item as well. Check the City's website, www.nrhtx.com for City Council meeting dates, times and agendas. If you have any questions or wish to submit a petition or letter concerning the above request, please contact: Planning Department - City of North Richland Hills 7301 Northeast Loop 820 North Richland Hills, Texas 76180 Phone (817) 427-6300 Fax (817) 427-6303 Packet Pg. 114 C.2.d JEAN Y MAR Birdville Independent School District NEW JONATHAN ENTERPRISE INC 6221 BOWIN DR Attn: Mike Seale 1717 W WALNUT HILL LN STE 105 FORT WORTH TX 76132-5001 6125 East Belknap IRVING TX 75038 Haltom City, TX 76117 SYLVIA G CHANCELLOR MARY L GOSDIN SAMANTHA SMITH 7817 BIRCHWOOD DR 7821 BIRCHWOOD DR 6828 STILLMEADOWS CIR N FORT WORTH TX 76180-7043 NORTH RICHLAND HILLS TX 76180 NORTH RICHLAND HILLS TX 76182 JAMES ARTHUR ST GERMAIN EDWIN KELVIN DILKS ALVIN L MARTIN 7829 BIRCHWOOD DR 7113 STONE VILLA CIR RUTH MARTIN NORTH RICHLAND HILLS TX 76180-7043 NORTH RICHLAND HILLS TX 76182-6173 7837 BIRCHWOOD DR d FORT WORTH TX 76180-7043 ° LO O N 0 N CURTIS ELDRED YBLOOD JAMES A STEPHENSON LYNN M BROWN 816 W LONESOME DOVE TR 1602 W BUSINESS 380 STE 100 7820 BIRCHWOOD DR ° ARLINGTON TX 76001-6131 DECATUR TX 76234-3281 NORTH RICHLAND HILLS TX 76180-7 L d LINDA D BAILEY RONALD N AKINS LEONTYNE ROSS 0 7824 BIRCHWOOD DR 7828 BIRCHWOOD DR 7832 BIRCHWOOD DR >' NORTH RICHLAND HILLS TX 76180-7042 FORT WORTH TX 76180-7042 FORT WORTH TX 76180-7042 CL 0 L a d STEVEN HIMES JUSTIN GLYNN CASEBIER LARRY WORRELL t CONNIE WORRELL 0 7836 BIRCHWOOD DR 7840 BIRCHWOOD DR Z 7900 NORTH RICHLAND HILLS TX 76180-7042 NORTH RICHLAND HILLS TX 76180-7042 NOR H RICH BIRCHWOOD DR c NORTH RICHLAND HILLS TX 76180-7 +, J d' O ALTON L SADLER KIABREE WAY LTD GEORGE STERIE T_ 7912 BIRCHWOOD DR 200 WESTGATE PKWY UNIT D SALLY ANN STERIE N FORT WORTH TX 76180-7044 AMARILLO TX 79121-1100 3105 FOX RUN DR 0 GRAPEVINE TX 76051-6580 N d NATIONAL RETAIL PROPERTIES LP Attention: C/O CHRISTOPHER HOME DEPOT USA INC RICHLAND-DAVIS LLC TESSITORE PO BOX 105842 1401 BROAD ST Q 450 S ORANGE AVE STE 900 ATLANTA GA 30348 CLIFTON NJ 07013-4236 ORLANDO FL 32801-3339 RONALD WEBB ANASTACIO RODRIGUEZ ELLEN A HINCKLEY 7901 LAURA ST M T RODRIGUEZ 7909 LAURA ST NORTH RICHLAND HILLS TX 76180-7133 7905 LAURA ST FORT WORTH TX 76180-7133 FORT WORTH TX 76180-7133 COLLEEN EST MURPHY RAINIER SUNWEST PORTFOLIO I LP AUTONATION FORT WORTH MOTC 4821 ASH ST 13760 NOEL RD STE 800 200 SW 1 ST FL 14 AVE NORTH RICHLAND HILLS TX 76180-7135 DALLAS TX 75240-1307 FORT LAUDERDALE FL 33301-2074 Packet Pg. 115 C.2.d PUBLIC STORAGE INC MEGMA LLC TAVESCO INC Attention:ATTN DEPT PT-TX 27222 22 WOODLAND CT Attention: % MICHAEL TAYLOR PO BOX 25025 MANSFIELD TX 76063-6033 729 GRAPEVINE HWY#311 GLENDALE CA 91221-5025 HURST TX 76054-2805 TEXAN RANCH PROPERTIES LLC D L ROGERS CORP 4124 ELK SPRINGS TR 5013 DAVIS BLVD RICHARDSON TX 75082-3748 NORTH RICHLAND HILLS TX 76180-6874 0 LO O N 0 N m O M r L d 0 d Q 0 L a d w 0 z w 0 J d' O LO T- O N 0 N r- d E t v <a Q Packet Pg. 116 z � . 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Nonresidential Planned Development (NR-PD District No. 74) Land Use and Development Regulations North Richland Hills, Texas This Nonresidential Planned Development (NR-PD) District shall adhere to the conditions of the North Richland Hills Code of Ordinances, as amended, and adopt a "base district" of "C-1" Commercial District. The following regulations shall be specific to this NR-PD District. Where these regulations conflict with, or overlap another zoning standard, these regulations shall prevail. I. Permitted Land Uses A. Indoor Shooting Range Required. A minimum of 45 percent of the building area shall be required as an indoor gun range use, including open/public firing range lanes and a minimum of three of the following uses: 1. Private Firing Range Lanes 2. Tactical Firing Range Lanes LO 3. Indoor Skeet Range o 4. Gunsmith N 5. Archery Lanes N 6. Classroom / Event Space r, 7. Retail sales of firearms and firearm accessories M 8. Simunition Non-live Fire (airsoft/paintball) Training 9. Laser-video Firing Systems c B. The sale and consumption of alcohol shall not be permitted within the Indoor Shooting Range occupancy. C. Other Permitted Uses. Other uses within this NR-PD may only be permitted after a full " demising wall meeting Building Code requirements is installed and proof of a nonrefundable purchase of a shooting range ventilation system and/or bullet collection and containment system is provided to the City. Once a Certificate of Occupancy for an Z Indoor Shooting Range has been established, it shall always be required for new uses to be permitted. Uses in this NR-PD shall be those permitted in the "C-1" Commercial E District and shall also include the following: Q 1. Indoor Amusement Arcade 2. Bowling Lanes 3. Indoor Miniature Golf Course 4. Indoor Race Track 5. Roller or Ice Skating Rink 6. Indoor Skydiving 7. Indoor Rock/Wall Climbing 8. Other Indoor Commercial Recreation 9. Personal Security Training 10. Indoor Golf Range 11. Archery 12. Indoor Music Venue 13. Hardware & Building Materials 14. Micro Brewery Packet',Pg.120 C.2.# 15. Billiards as Accessory Use 16. Marine Equipment Sales 17. New Motorcycle Sales 18. New Small Vehicle Sales (ATVs, Scooters, Golf Carts, etc.) 19. Outdoor Sales & Display associated to marine equipment, motorcycles, and other small vehicles limited to the westernmost row of parking stalls along Davis Blvd. D. Development Regulations. This NR-PD shall follow the development regulations of the "C-1" Commercial District, with the following additions and exceptions. 1. Prior to a Certificate of Occupancy being issued for the Indoor Gun Range, the following improvements shall be made to the property: a. All internal traffic control devices (i.e. stop signs, speed bumps, etc.) will be replaced or refurbished prior to a C.O. for the Indoor Shooting Range use. LO N b. All fire lanes and parking lines shall be newly applied prior to issuance V of a C.O. for the Indoor Shooting Range use. ^! M 6'a c. Landscaping shall be installed per the attached Landscape Plan. d. Any non-compliant outdoor lighting—including those affixed to the c building—shall be replaced with fixtures that meet current outdoor lighting standards. e. Existing concrete light pole bases to be repainted ti 0 a f. Existing chain link fence on each side of the loading dock to be replaced or refurbished z g. Franchise utilities to be contacted regarding the removal E of a dead-end utility pole extension at the northwest corner of the property a h. Existing irrigation system to be inspected and repaired as required to provide fully operational system i. Handicap-accessible sidewalk ramp to be installed on the north side of the Davis Boulevard driveway at the northwest corner of the property j. The 6' wood fence between the property and the vacant commercial property to the north to be removed. E. Administrative Approval of Site Plans. The purpose of this NR-PD is to provide Land Use and Development Regulations beyond the scope of what is typically required. Site plans which comply with all development related ordinances and this Ordinance shall be Packet Pg. 121 administratively approved by the staff Development Review Committee. Deviations from the regulations provided herein shall require City Council approval of a zoning change to revise this Nonresidential Planned Development. 0 LO 0 N U N M 0 M r O 3 Q! d d' ti D a Z d >_ Q Packet',Pg.122 BODYGUARD SPORTS: SUPPLEMENTARY INFORMATION TO SUP APPLICATION 1) Background a) Ownership i) General Partner: William M. Brandenburg LtCol USMCR (Ret) (1) 24-Yr veteran of the U.S. Marine Corps specializing in combat arms and logistics (2) Current Federal Firearms Licensed(FFL)retailer and firearms trainer (3) 4-Yr experience as a Police Officer(Lynchburg Police Dept Lynchburg, VA) (4) Project Management Professional (PMP) Certification (5) NRA certified instructor in most shooting and safety disciplines (6) Owner/Operator of Jimmy John's Gourmet Sandwiches franchise restaurant in Arlington, TX. SEnold the business in 2010 that is still thriving. (7) Top Secret (TS) with an added Sensitive Compartmented Information (SCI) security clearance. o LO (8) Former Boy Scout Scoutmaster(Troop 308 in North Richland Hills, TX) 0 (9) Youth athletic coach and mentor in several sports N ii) Limited Partners (disciplines): N (1) Several institutional investors specializing in Retail and Restaurant industries specifically with experience in business start-ups, expansion and growth stage companies in the US. Several of them currently sit on the Board of Directors of multiple large national corporations. (2) Financial services expert (3) Firearms Training (4) Other small business owners (attorneys,physicians and property management) m 2) Business Model: Bodyguard Sports (BGS)proposes to purchase the property at 7901 Boulevard c 26 in North Richland Hills, TX. This building is approximately 92,475 SF on a 9+-acre lot. BGS CL co expects to occupy approximately 42,200 SF of the building. The remainder of the building space CU will be leased according to the terms of the purchase agreement. The agreement will stipulate that only taxable entities will be leased. It is anticipated that destination recreation/sporting type of business models will occupy those spaces. m° The business will be a Retail/Entertainment/Education/Indoor Range facility. This will be a state-of-the-art facility for enthusiasts of all levels of experience. The business will be especially family and community friendly, which will embrace all demographics including; youth, female, competition, self-defense, hunting, recreational and competitive shooters. Initially the business Q will have a staff of 27 employees. a) Features: i) Retail: (1) The services will cater to women, men and youth enthusiasts ranging in experience to the sport. (2) Products will include firearms, accessories, apparel to include women and youth, training materials, reloading equipment, firearm parts etc. ii) Entertainment: The non-live fire entertainment and training component will include a TiOutdoors system. This encompasses a laser-video system that will attract folks of all ages and levels of firearms experience. It can be used in a classroom or office space. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 123 I Basically a firearm outfitted with a laser(impossible to insert live ammunition)is directed at a screen in which real-life scenarios are presented. Each shooter's laser is tagged with a chip that is recognized by the computer and provides feedback such as shot placement, score, timing etc. The shooter's score is uploaded to the website where they can compare their score with other shooters. There are hundreds of scenarios in which to choose from ranging from a concealed carry defense, western style shootout etc. There's even a Bianchi Cup Match course where the shooter shoots the actual course the professional competitors shoot. The sister application TiTraining, has many scenarios currently used by Law Enforcement agencies around the country to include some in the DFW area. It's not only educational from a training perspective but lots of fun! iii) Education: (1) The following list shows some of the base courses that will be offered. (a) Realistic safety best practices in and outside the home o (b) Safety for the professionals who work alone with the public i.e. real estate agents, o those in the trades such as appliance repair folks etc. N (c) Youth safety courses designed for various age groups N (d) Pistol; beginner, intermediate and advanced (e) Rifle; beginner, intermediate and advanced (f) Shotgun for home defense (g) Texas Concealed Carry License Course (h) Hunter Safety Course (i) Reloading 0 0) AR building class (2) Seminars and workshops conducted by nationally recognized experts in the field of m shooting, safety, self-defense etc. We have several already lined up to do this. c iv) Firing Range(s): CL co (a) Two Live Fire Bays: (i) 11-lane 25-yd general purpose bay (ii) 11-lane Tactical Shooting Bay which will include multiple targeting systems, custom lighting and would also double as a general purpose bay when tactical m° shooting is not taking place. (b) 5-Stand Sport Shooting Clays Range (Approx 90' x 150' Bay). This will 0 accommodate (5) shooters shooting sport clays at once. v) Indoor Shoot House (1) An indoor shoot house where Simunition type ammunition will be used. Simunition is Q a NON-LIVE FIRE Airsoft(paintball) type of munitions. No real ammunition is used. This scenario-based training is designed to train the average citizens how to safely defend themselves in an enclosed structure. This type of training is currently being used by military and law enforcement across the country and is rapidly expanding into the commercial market due to its safe and practical applications. (2) The shoot house is constructed from wooden panels put together to simulate a house, office environment, store or anything else. Different furniture and other types of items typically found in the subject scenarios will be utilized to create a realistic feel. This is a very safe and challenging educational way to train. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 12 vi) Food Service: A food service component in the form of a cafe serving hot and cold sandwiches. There will be a limited seating area in front of the cafe counter and adjacent to the retail area. Patrons will also have additional seating in the range lounge(s). Primary equipment used for the food preparation includes but not limited to: (1) Refrigeration units (2) Fryer (3) Grill (4) Oven (5) Exhaust system vii)Additional Component: We feel it is our responsibility to work with the community and give back. Therefore, we will on occasion,provide our facility Event Center to community groups who are designed to help their neighborhoods, educational structure, and the general well being of the area. 3) Range Construction: o LO 0 a) Range Equipment Vendor: We have contracted Action Target of Provo, UT to install our range. N Action Target is the premier range equipment company in the U.S. They are the primary vendor N for most of the Federal, Military and Municipal ranges in the country. They have installed the overwhelming majority of the newer ranges in Texas especially in the DFW area. We selected them for their professionalism; work in coordinating with architects and engineers and the ventilation experts and of course the quality of their product and installation process. b) Ventilation: We have contracted Carey's Small Arms Range Ventilation out of Tinley Park, IL to install the range ventilation. As mentioned earlier, the range is a building within a building and requires its own self-contained ventilation system to ensure airflow works to keep contaminates out 0° of the range. Extensive research speaking with the best-of-the-best range operators in the country c revealed Carey's is the nation's best at installing a ventilation system that will not only meet but 0. co also exceed all Occupational Safety and Health Administration (OSHA), Environmental Protection Agency (EPA) and National Institute of Occupational Safety and Health (NIOSH) standards. Texas doesn't have designated standards and like many other states defaults to these agencies' standards. As with Action Target, the range equipment vendor, Carey's is the preeminent ventilation vendor C m for the majority of all Federal, State and local municipal ranges. Their quality in equipment and professional installation has now brought them to be the dominant ventilation vendor in the newer commercial ranges being built across the country. In addition to installing the system, they provide 24/7 monitoring to ensure the system is working at peak efficiency. Q 4) Most asked questions concerning an indoor shooting range: a) What assurances do we have a bullet will not exit the range and harm someone? i) Think of the range as a building within a building. The bay walls are constructed of concrete filled blocks able to stop ammunition greater than what will be allowed to shoot. ii) The overhead baffles are constructed of AR-500 ballistic steel layered in such a way that no round can exit from above. iii) The bullet-trap is Acton Target's Total Containment Trap (TCT) constructed in such manner that contains the bullet and eliminates ricochets. Because there are no flammable components to this type of trap, there is no chance of a fire starting due to a type of ammunition fired. It's designed to collect the lead bullet/fragments in a patented device and works in concert with the ventilation system to reduce lead build-up within the range. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 125 b) What about noise? Will there be excessive noise from the building? The range is constructed of concrete with the building's exterior walls being Tilt-wall concrete. There will be special sound attenuation materials attached on the inner range walls specifically designed to reduce sound attenuation. These same materials are being used in several of the newer ranges around the country where they met other municipality stringent requirements. In the unlikely case sound does escape, it would be a muffle and not as loud as the normal traffic. Given the physical proximity of the building from Davis Blvd, Grapevine Hwy, the houses and neighboring businesses, no noticeable sound should be heard. See the additional information on the sound attenuation materials. c) Will there be Professional Supervision on the range? Yes, whenever there is a shooter shooting, each bay will have a NRA Certified Range Safety Officer(RSO) on site to ensure the safety of everyone and enforce the range rules. The number of shooters in the bay will determine how many RSO's will be on-hand. Note: The NRA RSO courses are the"standard" for firearms safety education nationwide. o LO d) What are the checks to ensure no physically(mind altering drugs or alcohol) or mentally 0 impaired person is allowed on the range? N i) Each person who wishes to shoot must first read the range rules and acknowledge in writing N they understand and agree to abide by them. Government picture ID's are required to shoot. During the course of this interaction, the range personnel both at the check-in station and continuing into the range by the RSO will observe for obvious signs of impairment such as alcohol use or mental imbalance. Of course this is a subjective evaluation relegated to common sense. Regarding alcohol, there is a zero tolerance policy for anyone who is suspected of having consumed any amount of alcohol or under the influence of mind- altering drugs. Even if someone who is just in the retail area with a firearm and is suspected of having consumed alcohol or under the influence of drugs will be required to 0° leave the premises. c ii) The Range Safety Officers and other staff will be educated on how to handle these CL co situations to ensure the safety of all. e) What are the age restrictions to use the range? i) Since we are going to promote youth shooting especially with groups such as the Boy and Girl Scouts, 4- H Clubs etc, the age limits are a relative thing. Any youth under the legal m° age of possessing a firearm without their parent with them must be with an organization that has their parent's written permission to shoot on the range. That organization must have a sufficient number of responsible adults to supervise them. Children with parents must be able to abide by the same rules as everyone else. The Range Safety Officer will make the subjective call whether to deny usage and require the child to leave. No child that Q is so young that they are just accompanying the parent is allowed. If they are not capable of handling a firearm in a safe manner according the rules, they will not be permitted to enter the range. There is no room for error when using firearms! ii) The bottom line is we are trying to promote firearm safety at an early age. We believe that is important for the youth to respect firearms and be responsible shooters as they go through life. Unless there are restrictions placed upon us by our insurance company, a specific age may not be instituted because even a 17 year old or any adult could be unsafe. f) Will the disabled, for example those in wheelchairs be able to shoot? Yes, the shooting stalls are designed to accommodate wheelchair bound shooters. Those not relegated to a wheel chair but have trouble standing such as the elderly will have chairs Bodyguard Sports LLC SUP Application: Sup Packet Pg. 126 provided and given special attention by an additional Range Safety Officer in order for them to enjoy their shooting experience in a safe manner. g) What about protection for shooters, from shooters, in neighboring shooting stalls? In addition to the RSO's enforcing the Range Safety Regulations, the shooting stalls are constructed of AR500 ballistic steel capable of stopping a .50 Caliber projectile. We will not allow that powerful of a round to be shot anyway. The most powerful rifle round allowed will be .30 caliber rifle. 5) Benefits for the City of North Richland Hills? a) Shooting facilities are in actuality destination businesses. This means people are not necessarily drawn to this type of business because of surrounding businesses in the immediate locality. As such consumers not normally coming to North Richland Hills for commerce purposes will now be coming to spend their money at our facility and the surrounding venues North Richland Hills has to offer. Estimates are for 50,000 consumer visits yearly where over 90% are anticipated to be from outside the City of North Richland Hills. We estimate revenues o LO for our business alone to range between $2,200,000 (low estimate) to $3,100,000 (expected 0 estimate)in the first 12 months. From a calendar year perspective, that's an average of$26,000 N (North Richland Hills's tax rate of.01) to the city's coffers in the first year. This doesn't N take into account the additional revenue to North Richland Hills's businesses that would not M otherwise be received and city retail taxes. b) Services available to North Richland Hills's Police Department. We understand the North Richland Hills Police Dept uses a range at the Tarrant County College facility. The [Tactical Training] features of our range coupled with the fact that it would practically be located in the Police Department's "back yard"would benefit the city in not only convenience but from a budgetary prospective. An affordable contract between our"home" city and our business would be a win-win for both concerned. 0° i) The Shoot House and the TiTraining (sister system to the TiOutdoors) system is a low cost c alternative alleviating the cost of ammunition. Many police departments across the country co CL use this type of training. It affords the officers the ability to train other than just shooting at stationary targets on the traditional type of range. A Law Enforcement program has been designed and available for police departments. ii) The Tactical Bay is designed for [controlled] forward of the shooting line firing and while C m moving. The custom lighting is designed so that it incorporates No-light and Low-light shooting to simulate the "moonlight" and "streetlight" environment the officers will likely encounter in the event they have to utilize their weapons. The tactical bay incorporates three types of targeting systems plus a 3-D moving target: (a) 25-Yard electronic keypad moving the targets forward/rearward. Q (b) Pneumatic high-speed turnip _g targets at the target line that are remote controlled by the trainer. These targets can be actuated in any order or sequence (independently or as a specified group) (c) "Running Man" Target System that moves a target the width of the target line. (d) MotoShot remote controlled 3-D robot target that travels in a 360-degree direction at the hands of the trainer. It provides a more realistic look at what a moving (human) target would be. 6) Demographics: Below are the demographics reinforcing the anticipated success of Bodyguard Sports. It not only shows the spending potential at this location in North Richland Hills but also compares it with its main competitors. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 127 a) Indoor Shooting Range Locations: i) Shoot Smart(I35 W Fort Worth) ii) The Shooting Gallery (I-820/Lancaster Fort Worth) iii) DFW Gun Range (Mid-Dallas on Mockingbird Ln) iv) Defender Outdoors (Fort Worth University Ave)in construction phase v) Bullet Trap (Plano) vi) Eagle Gun Range (Lewisville) vii)Frisco Gun Club (Frisco) viii) Texas Gun Club (Grapevine)in planning phase b) Chart displays location of primary competitors up to a 15 minute Drive-Time. BodyGuard Sports ICB PROPERTUES 7901 Boulevard 26,NRH- Site Location(Primary Competitor's) -- d. 0 p , pl, �M,f CC p' 1,,� �.�. - 4� LO N �> I d� C Y'm8i � ' MadcM W.!m:i� "=•n L F, �� N ke,Aew. � m eMake �'• +Af A,I c Y r , m t, s<pa. � raga w,lyiab« " �f' u FLW�wn�wmtu+Yw��uuwwr rvea .ncauw l� & 1 L � p 'TM�h I Murphp w I 1 ifl 'fI aw dy J ° 0 dol�y�� M Mier' k��h� 4t^ ake G PPwtl � � [ faIC41M ,{q, � ' t/ 'v A Rrt h utt �Iqt � 3 Mw� 'alry� b rhW f s atm ' Ga dtid a'o- TIN, C E @t a l�� Q air r uayv,q. �� �Mnfi e co I � �` iauy� NwrRMnw.wrl, lµµ �; L r= fC iakaf"�e AeI ,.. F1 i�m ftieNfmn p /e ,�eni fir. ,y. r'0' y a^�Gry � �1'" M tfi, ? w� �00 yin What k1 g e1Pi'e'M %WnrvfM4wp' ^+MpIINANUIt+G ryNNw Nff ,.wveuMpy M4 lM.v;,eaa+ mM.a, r„A,A y rind" Mq�a d n pm w�, a by ptngtgrt, Pr b>7n ckrs9 g ,AA !n "" E 9� 1 d f 4 Y RAM QI ��' FMtaf INIY II � � y tiL r l '� .zm�wwwm�+au tlr� { ,�ev«.wrur a� f �,r .. m.1,1 The Information co ntalned herein was obtained from sources believed rella ble;however,ICB Properties,LLC—kesno guarantees,—rant es or representations asto the completeness or a ccura cythereof.The pi ese tat,n of this property is subm fitted subject to erro rs,orn lssio ns,change of pace or conditions,prior sale or lease,or withd—without notice. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 12$ c) The below chart displays the 2013 Entertainment and Recreational spending within a 5-mile radius. BodyGuard Sports-Prmary CompeterNe Indoor Gun Ranges Entertainiment Retreation Exrwinditures(YOO 4 wW0 �.wOme 5 Wv,M-kel Kod�ms X site � 419,1� Ile ------------ -------------- Suflet Trap 260,280 33,836 4C7,361 143 25,250 111,963 A,�MA 42,946 1 11-10% DFW Gun Club 773,747 _107,324 j 32,081 15 7-A 12,900 ZO 1% x4,973 4,16,719 ill 39,WO NRH site 264,40-? 2011,237 $ 2qO64 19.5% s1"559 24.0% -7,017 $364,V<9013106 41,000 Eagle Gun Oub I724270'f 63,87. $ 13,202 1..., 34,196 1519% 27,186 $272,329 12._ 13,.30 Frisco Gun Club 150,251 1 49,844 $ 39,399 G 1&sm 24,791 154% 23,139 $271,391 167 13,175 C Texas Gun Club 1 11,711 44,076 I $ 45,852 _I M 17,985 122% 13,629 $244,514 16,7 10,370 ji win#kc k,.wM u,n 44111 C*4 0 Cullen low Shotts 2,24,668 78,259 $ 21,1M 163% 16,621 1^ 8% 3"x,498 $201,810, CL CO M 0 E Bodyguard Sports LLC SUP Application: Supi Packet Pg. 129 7) Technical Component Information a) Total Containment Trap (TCT) BULLET" TRAPS io � ur Total Cbntainment Trap;(TCT)Fs the,kAustry stwdard for rnndamj,heavy-duty,steal bullet trap applications where safety.reflabifity.simple ma�ntanance,and ease at use are top"rities, W) o i" N U N M r d .N 3 m N O Q N e L cc IIOIIIIIII d t v tC M WWWACTIONTARGIEMCOM T. 9' Bodyguard Sports LLC SUP Application: Sup Packet Pg. 130 yy at �iU1MIN��� piiilll Ili II I CONSTRUCTION DIECELERATMIN CHAMBER II"A',i^ k I ,s ar Inn"R tl:#+1 f,k"m, ?rd! 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Shooters will not go forward of the firing line in this bay. We will use a combination of d/4" and 3/8" steel thickness in the Tactical Bay as shooters will at times go forward of the firing line. Both of these type baffles are for heavy-duty usage and afford the best protection for the shooters. The baffles utilized are best the industry. A;t:?A" Q T I Q N SAFETY BAFFLES TARC36T INDOOR AANG I TECHNICAL DATA __ ,.....m.....mm..................................__-_._ m�,mm.,................. ........ ta'A Prr'tw*5922939 C W) Ol i W ontain m r w h8n a ahabdn raa a dal R � ''. tatrrs O mwawma wa tl d"*d W Mot rogrift fired IrMp ft forts wo rat rmVbW a ttu baa kward tlm� N r shMer.MI iaad tragnrvaawta 9de 401*'"vokwo gtrw4"w dat9n ow +c wqxged trnwwd he V WAN bop,Adcn Tvgc tmmasav,3 comia.nl'being m=Aed inattl d'ww ceniv,or,AIR,.or N rtaCrSAP&TPSw^p'can t*tlaopme t R*or fit a4ers lar w-Aiff ba VgAde amp apTn a ed ntrOm srys9rca k, .. ewm. adr9taiae aae vmjch t'iww aivwer Pdfthagw. M r T he Oieffe pmtWn are r,*fljtroft, 0&T&tm%g ar ftd of akatt 1'tf iee t`at ricabw of ftu I fS']ws not indwe af'a1' d 4`wtri(anrrw"yMk Qwr 9erwi�awt'A19AeR(hokxan ncWm,9raaMa"1'„ MSN•••NGLE ROW CONFNGURAMON �00 Ipaam4s are Ya xicated w1h a'mll rputtH'-A"cMaw Mawyta wil +%nt.acct Pr +ar9d Vn The ba97ea llntaweeta nxt tO avWW in a mwaaiiuk r fad,Mn ww'hdrh:rammn a 49N49' d "nOwd amr a,'tho,doWgin,natr m klwawrd to be Lawn apart apain,if"lood,wr morA",'y he � q M, battles aredeMpad as be ft kable In+kete'I ttMily mid warkW o;Proodb arnwaw sig ad a lar wr UAW*rra CAhU than Ike SIMotaird 48 W attkal Yncbea„Ci fflzidatd Wffig ijMoUr=djcns wa b twattaIhaa'iuraata'lauk `4d dl kw"xrmabedwuwaw0therut.. tP6lama1 aanVavurhL Aa w*h 'y k WarNglaul stack”,wr=1 Oa&Jrq gwranbeea oy4flap www `nj%d RAC sarrAtdb a a' , 7 P. °9.� dCy4S4ahu�m� Maw9famaa m N MU`I1 M W'CONFIGURAMN I1,0 bWft*tit 9ww°tmn,piwMas amtalWinp suefam so fire to tirp pWgpaorltai tw armalt asps � wahue badlets or bul wt fra drie lie ima9yp", ,Ax J;aaamts;are rApaabw at'cgwaa,4M,a ,Iadpla O tom wawa rwaara dw wuwvA m 2B and:34A carom,n'e,joMta Maw for any 010;.m et'ptata Q dhow ID ga ta,,814"or W N Theb aaaeiai mft da L ..a.: dif �a'+a*Nw'emaw��Rew.'11WarrA�d� gr�d�wwab�a fC but r, mr Nwal qi qi sygms are awa9aN.w'a.The m'a le"Veen .for aguvAraresq ft cen � S+1-AX)to(+'0"0w�nft 1 0) A The 4tattte InknMerwWn gyStoffn.caawea atamad&4 Ath an 4axabmi damping file-aa'ppomo � by U2'a+Ilyrw oW and a 44 ra¢td9rwai ww o, m OTANDARD A1=88ORVIM, ++ ,aracaewnawemi'tlf!a�a"a�mcYp � -3taa"Cal'w'Ikq Hat &'O I � E OPTMALACMWOM&^ g.. ,.,ltiita Easels V t pid trod Hanging 9ntalarrn ,challmwY m4not wewdw"Pig k?ym m Q twaldwnalewsu &AMdi L a a719tlYEt$. R9YR9L aaaERaN7'116'A dYt MLA , IL m r,„ _._. rxuauMriwr. MYn ma WW q. ,wW nre'at,-reY.siSa°,Y rot m............�" sRrwrx+mwHxm _ ,$4-M 4A $4, .,..,�.. armrawarwwwra.wa".ua aa: 'Ile* mw. mw mn.L� .ran ...... "arm ww. �„�,_�,mrr�..... nwwmw�NMaM firs'" G0. ..4` aN9Nd.H79wMwl.:BY ... -oo �T.%. w MN TARGET INC,-PO BOX 6 IPCWCI1tiCl,LIT 841M3-trAiM1,377-80= WININAMONTAMW=w Bodyguard Sports LLC SUP Application: Sup Packet'IPg.132 SAFETY � I W) r a N U / N e M r f� a� CIO I N a 3 CIO N E t V a Bodyguard Sports LLC SUP Application: Sup Packet Pg. 133 „i II i LEVEL t BaMes we made of 10 q als-e ,tu_a dnaln and valho Re�c !LEVEL WAS am Mack of p.���m.. AR SHM and WdNp wmcontan rnost st vniaeiWfl'dN1-5dadqu.dn rounds tied at an gY°6le denect anA cdNn a in '=C lro hourdymm"ouids tied at aiik of at West A cla q,e1 -rl°r,mn"r pu.flp",euauadn laiabN' Son dwage to perpenichcuLv l�wa,q e ,vlth no dan a ae C r tne steep (aruWo the Sam We m y? a w w� N-myad o ,Na,.rJN M"Con M Bake aandu also cal"A ct and cone Ian high plosw roa lad <,223 do same aura «Irnoy h-m ach the WIN ana 30R) filed at ananphs of at lead 45 Ideagme s d`ua�n � W) LEWL I SOW ayv n1 an�W a d°a `mnd A We arelllad W ana.tf,ct o q 1u141rd,�.;�hwa� �aa l�h t:,nnmi aH�a: 'k:aa nNu hal'N !kad ap�at�.una a, aah. � 0 N and cantihn sundand II wWWm mum as field at an angle F LEVEL.� Ba�M ram made e rail a, ”` AR ,aea r rnl lni are 0 V 4;A' at 4S clegr al m04..°rY"n 11 PTV hq:'M4 11114 dzu a,p,m,Mf l I'itzle ian ahea'(opct amid c aP"MYaa n mom mu hl Va'Oa.pMq m R' unitla Enna w"d d!lab iiia N no d aluu agie t the ,da u_°d &K IB and e w l a.- a ada flfe„ q a,Q �I,rfge rwu dr no damage to Ow sted N'rpaMru„'^. c� 67 wl llNua,nh �d'A�aaIN d,vh+dd h&i.ln i,alpn.d V"II flmOn k;la bond at a pupP 1°E'Iw dlf4 np Viikn" BaMNi"fe vMnd Wsaar caV rf4...p'.and u.a:rtc'Nablfn'I I'"u 11 a;q h g14.J D'en'r'ia rounds i 1.223 M r anWe vnishl some pw^^enla!d wu a,e Im Me sta a, p Ivae -anr,a '308)UK at a pammly nu kocod an anon a Ild ahr power nw.An ba„„a Ted N aq a p aen p:,ren a,doa wm nrllaahe W wole darvnnaa,.R to&a sta ei O cC pfr W Ra Io.ratans d IP oa h pwaa roa n n wrKs haaaad at ra plapaaAc up an� � ,u,nlaNCe mplaNna in Be sane w°- a nray bna a.. n Me Ir uMre,. to N N .N ais HI � CO O r CL 7 I I O m d E t lean fin aad I,Uaalraaar' f o.dlu r A'w�`dv�.�gaaa 'An V� afl ar r vu ava U t a a.a4l lus II eau a ”(Pljj;�Ya'v nlr al p u.a Nm v u i a,:71.,1I MM,HM wow 0 Br;,Imw 10 Um Wye r n W AMI,w be h w ga.W _ew uIAGa'a.a`s, ^o',nd fii,WR�h 111 e 0 ',,101H:pva:m .aA,udh,iQ, 1,,.ro^I bnl .a9���at�eaa d:ya'p"�rrr�l;:aa;�uVi aar� ra:,flsa aoq,s,er°ra.aavrN I>ktI U uMa',nu1 L V lapl 1,+p are'aoua"- E,11; :,r¢'rwN+a'..l,t,Ov av7 1 e" %A 1 J'IS, CIs l 11RN 9 04`.F9i� ICI ras¢JiIa �.av o u t k1 81 dk:�Pde Pu la N� Bodyguard Sports LLC SUP Application: Sup Packet Pg. 134 c) Ventilation (Shooting Range): The ideal airflow is designated as laminar, or even flow. This is construed as an air supply which has only slight velocity variation, when measured from ceiling to floor. This variation cannot exceed 15%. In order to achieve this desired airflow, special air distribution systems must be constructed. The primary goal is to provide the proper cubic foot value of air to the range through the supply duct trunk. The air is then to be distributed through a continuous graduated plenum to a singular continuous diffuser system. The diffuser system may vary in type per each application. Either way, each configuration should provide for an even flow of air across the entire width and height of the range. The exhaust duct system should be constructed in a fashion that evenly extracts the supply air from the range. Our experience in this matter has been to create an extraction opening the width of the range, and capable of sustaining an inlet, or capture, velocity of 2000 feet per minute. The exhaust fan and filter system should be designed to allow for 350 to 500 fpm velocities across the filter media. The exhaust fan should be sized so as to allow for operational static pressure a 5" wg at the desired volume of airflow. The filter media should be that of at least 95% at .03 0 microns. This will help achieve the federal exhaust emission levels established under EPA 40 CFR 50.12 (1.5 Micrograms of lead per cubic meter quarterly). N U N c� M r cc a Ch W 3 Ch t k Ch o CL Co l` cc � 3 I� QC U,i �R mI .. E a Air improperly introdluced from the hack of the range can cause eddies to form in front of the shooter's face. Bodyguard Sports LLC SUP Application: Sup Packet Pg. 135 VENTILATION I ' T- v N air � N M 6 � N i fC d Q cc it l N L O cc m cc a Bodyguard Sports LLC SUP Application: Sup Packet Pg. 136 J " 6.JRIV 11111^^anu'r'11, I AI,'d1 4%a nd(au'r"p0. , l,.rcsai"d rfNm Ar q d w� 1011 v,r ow fl,miIa^ r i l::k ,t 'N Ibe,vCWI^'oilmi k,f'p u,A l iA',°a v-,J ux ce Ih:�i lo fl&r,a Rii: am C h�'4a°ur+•,h, ile lC i,o HII,T(j 'or000 'oilro'ivoo"M Oa°r:h1vr,Iug 'b -molfinrqu In n,� hmii1+ .-,-; n1ri-Oja M^+^v,0.i1YA u4n Il r,w(r Ln r iia^nu doa Il,�rO 11r cur iorli& O 1 Im 1v 11 BIIv drt n0;✓au'oi1I,�f,O z d d) Sound Reduction Using "Sound Silencer"made with PEPP Sound Silencer .^ mu3r,rl.&i,nl PanrA,fo9ada willh Pamuv,?mlp aid PCA renf*fierw dPfPF", snund'monm Acuus&Parfannance Skes anO f tnManxions. Ihlrwml IMHe 2 I "Ill - CdMHr ®C�Mz 'RINOPIIr 2 p1IIx tl6pPtic iMRC'^ p ��i1 Mi 1 � I Svind SlImior'f 9m"rN lu1lydiNrdYxi l CH C��r nth oM;d t... 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APPROVED Chairman Shiflet opened the public hearing and Planning Manager Clayton Comstock presented the item. Planning Manager Clayton Comstock stated that this is at the old Home Depot Expo LO Center at Boulevard 26 and Davis Boulevard. Every Non-Residential Planned N Development must adopt a base district and this is adopting C-1 Commercial. V N Back in 2013 this property received approval for a Special Use Permit for an Indoor Shooting Range. That SUP expired on January 1, 2015. This is a new user that is before you this evening and they do not plan the same scope of work as the previous applicant. This would take up only about fifty percent of the building and the rest of the building has a list of twenty uses that the NR-PD is proposing which are mostly indoor 2 recreation or indoor entertainment. Small vehicle sales are also included such as wave N runners. o- As in the previous approval, the sale and consumption of alcohol will not be permitted o within the Indoor Shooting Range use and that use does expire if a C.O. is not issued by January 1, 2017. A list of requirements from the previous SUP is included in the N approval of the new SUP. Among them are landscaping, speed bumps, parking, ii striping, chain link fencing, and lighting. 0 X w Chairman Shiflet mentioned the discussion at the previous public hearing from the residents for the screening wall along the north side of the property. Do the restriction o approved at that meeting apply to this applicant as well? E Clayton Comstock said that Code Enforcement found the fence met the requirements of the City. If it were found to be in need of repair in the future, the commercial property a owner would be required to repair the fence. Mike Benton asked about the sign on the property and if a monument sign was going to replace the current sign at the site. Clayton Comstock said that the Sign Review Board, which is the City Council, would need to consider replacing the existing sign. Steven Cooper asked about the list of approved uses for the other half of the building and if the repair of small recreational vehicles would be allowed. Packet Pg. 139 Clayton Comstock said that the sale of those types of vehicles is what would be permitted. Applicant William Brandenburg, Bodyguard, 7917 Kristi Ln; NRH, TX presented the request and was available to answer questions from the Commission. Chairman Shiflet asked for anyone wishing to speak on the item to come forward. There being no one wishing to speak, Chairman Shiflet closed the Public Hearing. MARK HAYNES MOVED TO APPROVE ZC 2015-04. MIKE BENTON SECONDED THE MOTION. MOTION TO APPROVE CARRIED 7-0. LO O N U N c� M r d 3 S N 06 a N O d' O N Q d V x w w P L 0 d E V Q Packet Pg. 140 C.3 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Ordinance No. 3351, Public Hearing and consideration of ordinance adopting Youth Programs Standards of Care. Presenter: Ron Newman, Park & Recreation Youth Programs Coordinator Summary: The purpose of this report is to request City Council approval of an ordinance adopting the North Richland Hills Youth Programs Standards of Care. Adopted standards are a Texas Department of Family and Protective Services requirement for an exempt status for day care licensing. A public hearing is required for adoption of the ordinance. The public hearing and adoption of the ordinance may occur on the same day. General Description: The City of North Richland Hills Parks and Recreation Department offers day camp programs for children ages five to thirteen. The Texas Legislature requires municipal day camp youth programs for elementary age children to meet day care licensing requirements or file for an exemption (Section 42.041(b)(14) of the Child Care Standards and Regulations of the Texas Human Resources Code). To receive exempt status, a municipality must submit a copy of program standards, a notice of a public hearing for the program and a copy of the ordinance adopting the standards. The Youth Programs Standards of Care will provide basic child care regulations for day camp activities operated by the City of North Richland Hills Parks and Recreation Department, allowing the department to qualify for an exemption from the requirements of the Texas Child Care Standards and Regulations within the Texas Human Resources Code. The City of North Richland Hills day camp program meets, and in some areas exceeds, many of the standards listed in the State's Child Care Standards and Regulations. All of the Standards of Care included in the City of North Richland Hills Parks and Recreation day camp policies and procedures have been in place for several years and have been used in the staff training process prior to camp each year. The Standards of Care are provided to the parents of each program participant and includes, at a minimum the following areas: • Minimum requirements for staffing ratios • Staff qualifications and essential job functions Packet Pg. 141 C.3 r4 NO&TH KICHLAND HILLS • Facility, health and safety standards • Training and procedures for reporting child abuse/neglect allegations • Written procedures stating that parents and each staff member will be provided a set of standards • Contact information of department supervisors for the purpose of complaint notification and resolution regarding the recreational program • Written procedures for staff who will be monitoring the programs and enforcing the standards • Requirement of criminal background checks on prospective day camp employees • Service Standards for communicating with parents and performance expectations of day camp employees • Behavior management and discipline procedures • General rules and regulations The application for exemption determination and the formal adoption of the Youth Programs Standards of Care and ordinance is an annual requirement so that the Standards of Care can be revised as needed to reflect current regulations. This is the eleventh year for the formal adoption process. The Park and Recreation Board, at their February 2, 2015 meeting, approved a recommendation to forward the North Richland Hills Youth Programs Standards of Care to City Council for formal adoption. Recommendation: To Approve Ordinance No. 3351 Packet Pg. 142 C.3 r4 NORTH KICHLAND HILLS ORDINANCE NO. 3351 AN ORDINANCE READOPTING SECTION 62-10 OF THE CITY OF NORTH RICHLAND HILLS, TEXAS CODE OF ORDINANCE READOPTING THE CITY OF NORTH RICHLAND HILLS YOUTH PROGRAMS STANDARDS OF CARE, FOLLOWING A PUBLIC HEARING. WHEREAS, the Human Resources Code; Section 42.041(b)(14), established requirements for exempting recreational programs operated by municipalities for elementary age (5-13) children from childcare licensing requirements; and WHEREAS, in order to receive exempt status for a youth recreational program, a municipality must adopt standards of care by ordinance after a public hearing for the program and a copy of the ordinance adopting the standards forwarded to the State; and WHEREAS, the City of North Richland Hills Youth Programs Standards of Care will provide basic child care regulations for day camp activities operated by Parks and Recreation and other departments in accordance with Section 42.041(b)(14) of the Human Resource Code: NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS THAT: SECTION 1. THAT Sec 62-10 of the North Richland Hills Code or Ordinances is hereby readopted as follows- "Sec/62-10 YOUTH PROGRAMS STANDARDS OF CARE" "The City Council of the City of North Richland Hills hereby adopted the City of North Richland Hills Youth Programs Standards of Care for providing basic child care regulations for day camp activities operated by the Parks and Recreation Department as well as other departments. As required by Section 42.041(b)(14) of the Human Resources Code, the Standards adopted by this ordinance include staffing ratios; minimum staff qualifications; minimum facility, health, and safety standards; and mechanisms for monitoring and enforcing the adopted local standards. A substantial copy of the City of North Richland Hills Youth Programs Standards of Care is attached hereto and incorporated herein for all intents and purposes and shall be available on the City's website under the Parks and Recreation subhead." SECTION 2. This ordinance shall be in full force and effective immediately upon passage. Packet Pg. 143 C.3 r4 NORTH KICHLAND HILLS SECTION 3. The City Secretary is hereby authorized and directed to cause the publication of the descriptive caption and penalty clause of this ordinance as an alternative method of publication provided by law. AND IT IS SO ORDAINED. PASSED AND APPROVED on this the 2nd day of March, 2015. CITY OF NORTH RICHLAND HILLS By: Oscar Trevino, Mayor ATTEST: Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: George A. Staples, City Attorney APPROVED AS TO CONTENT: Vickie Loftice, Managing Director Packet Pg. 14 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Consider Resolution No. 2015-006, Approving the 41st Year Community Development Block Grant Program - Public Hearing. Presenter: Kristin James, Assistant to the City Manager Summary: The United States Department of Housing and Urban Development (HUD) requires that a public hearing be held so that the City can receive comments and input from citizens regarding the 41St Year Community Development Block Grant program project. Following the public hearing it is necessary for City Council to take action regarding the project to include in the 41St Year Community Development Block Grant (CDBG) program. Tarrant County and the City of North Richland Hills have entered into a joint agreement whereby Tarrant County is given the authority to administer the program. General Description: In 1996, HUD designated the City of North Richland Hills as a metropolitan city to receive direct entitlement of Community Development Block Grant (CDBG) funds. On June 24, 1996 the City Council accepted the direct entitlement designation and entered into an agreement with Tarrant County for the administration of the City's CDBG program. As a result of the direct entitlement designation, the City is awarded an annual grant on a formula basis to help provide a wide range of community development activities. CDBG funds are used in the revitalization of neighborhoods, economic development, and to provide public facilities and services for low to moderate income persons. Eligible CDBG projects include construction or rehabilitation of homes, basic infrastructure development such as water/sewer facilities, streets and other programs that target designated areas or persons. The programs/projects selected by the City must fall in the geographic target area identified by the most recent census (2010 Census) as being in an area with low to moderate income persons. Each program year, the City must prepare and submit a CDBG program outlining the use of these funds in accordance with HUD guidelines. Staff was informed that the City of North Richland Hills' was awarded a project allocation of $228,821.60 for the 41St Year CDBG program. This money will be used for street and utility improvements on Lynda Court. The condition rating for Lynda Court is a 42, near the low end of the "Poor"category per our Annual Street I nventory. Due to the poor condition of the street Packet Pg. 145 r4 NO&TH KICHLAND HILLS it is not feasible to include it with the annual Preventative Street Maintenance Program. Too much of the existing pavement and all of the subgrade will need to be replaced. When streets reach this condition level it is more economical to reconstruct the entire street. The current street is asphalt with concrete curb and gutter; the new street will be completely reinforced concrete and all curb and gutter will be replaced. In addition to the pavement, the existing 6 inch sanitary sewer and water lines are in need of replacement. 220 linear feet of water line and 200 linear feet of sanitary sewer line will be replaced with 6 inch PVC pipe. The sanitary sewer line is vitrified clay, and the existing water line is cast iron. Both of these pipe materials are problematic as the infrastructure ages. HUD requires that a public hearing be held so that the City can receive comments and input from citizens regarding the 41St Year CDBG program project. Recommendation: To approve Resolution No. 2015-006. Packet Pg. 146 r4 NORTH KICHLAND HILLS RESOLUTION NO. 2015-006 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS APPROVING THE PROJECT FOR THE 41sT ANNUAL COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of North Richland Hills will receive direct entitlement of Community Development Block Grant (CDBG) funds for the 41 st CDBG program year and WHEREAS, the schedule below represents the cities requested program for the 40th year CDBG program; Project $228,821.60 Construct street and utility improvements along Lynda Court. NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS THAT: SECTION 1. The preambles to this Resolution are hereby adopted in their entirety and incorporated herein as though set forth in full herein. SECTION 2. THAT the schedule above represents the City's CDBG program for the 41St funding year. SECTION 3. This Resolution shall be effective from and after its passage. PASSED AND APPROVED this the 2nd day of March, 2015. CITY OF NORTH RICHLAND HILLS By: Oscar Trevino, Mayor ATTEST: Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: Packet Pg. 147 r4 NO&TH KICHLAND HILLS George A. Staples, City Attorney APPROVED AS TO CONTENT: Kristin James, Assistant to the City Manager Packet Pg. 148 E.1 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Consider Resolution No. 2015-007, Making the determination that no update of Land Use Assumptions, Capital Improvements Plan or Impact Fees is needed at this time. Presenter: Mike Curtis, Managing Director Summary: Council is being asked to consider Resolution 2015-007, supporting the determination the no update of Land Use Assumptions, Capital Improvements Plan or Impact Fees is needed at this time. General Description: The City of North Richland Hills has had a Water and Sewer Impact Fee program since June 1990 in accordance with state law. The Impact Fee Program consists of three (3) key components; the Land Use Assumptions, a Capital Improvement Plan and the Impact Fee. State law requires the City to review all three components of the program every five (5) years or sooner. The City has 2 choices after the review, they may update the three components of the program or they may choose to continue with the same program until sometime in the future when an update may be necessary. Staff is recommending that Council approve Resolution No. 2015-007, to not update the three key components. The recommendation is being made for the following reasons. Land Use Assumptions (Comprehensive Land Use Plan) — One component of the Impact Fee Program is the Comprehensive Land Use Plan. The current Impact Fee Program was approved March 28, 2010 and there have not been significant changes in the Land Use Plan during the past 5 years. At least nothing significant enough that would warrant updating the plan now. Staff has indicated that we are getting close to needing a comprehensive update to the Land Use Plan and does plan to begin making those updates within the next few years. But in an effort to reduce the cost of the update Staff will be performing some of the work in-house with city staff. Staff does not see any issues with continuing the same Impact Fee Program until such time that the Land Use Plan is updated. Capital Improvement Plan (Impact Fee CIP) — Another component of the Impact Fee Program is the Impact Fee CIP. This plan represents the capital improvements that are Packet Pg. 149 r4 NO&TH KICHLAND HILLS required to provide water and sewer service to the areas of the city that are anticipated to grow during the 10 year timeframe of the program. The variable that has the largest impact on the Impact Fee CIP is actual population growth and how it compares to the projected growth. If actual growth is much larger than the growth projections used in the program then water and sewer improvements may not be keeping up with the actual growth. If the growth is much slower than the projected growth then improvements could be going in faster than needed. Growth is measured in the Impact Fee Program as service units or meters. As it turns out the growth has been a little slower than the projections used in the program. Not so slow that an update would be needed now but slow enough for staff and the Capital Improvement Advisory Committee to continue to monitor the growth during the next few years. Staff believes the time to update the Land Use Plan will correspond with timing to update the Impact Fee CIP. Impact Fees — The third component is the maximum allowable impact fee. Chapter 395 of the Texas Local Government Code states how this fee must be calculated. In summary you take the total cost of your Impact Fee CIP and divide it by the number of service units (meters) attributed to the new development during the impact fee eligibility period (10 years). That will provide the fee required for each meter in order to pay for the Impact Fee CIP. Chapter 395 then requires it to be divided in half to be the maximum allowable impact fee that could be charged. When the city adopted the official impact fees in 2010 Council choose to go even lower than the maximum allowable fee to be more consistent with our surrounding cities. The North Richland Hills' current impact fees are $1,330 for water and $363 for sewer. The mean impact fee for the surrounding cities is $1310 for water and $822 for sewer. The water is in line with the surrounding cities and the sewer impact fee is about one half of the surrounding cities. If the city maintained the same philosophy to be in line with the surrounding cities with the impact fees there would not be significant change in our overall impact fee rates if we updated the entire program and recalculated the fees. This is another reason why staff is recommending to not update the impact fee program now but to continue to monitor the program until the Land Use Plan is updated in a few years. Chapter 395 of the Texas Local Government Code requires that the Capital Improvement Advisory Committee (CIAC) review the progress of the Impact Fee Program every 6 months. During the most recent CIAC meeting (February 19, 2015) staff presented the semi-annual report and discussed the justifications to continue with the same Land Use Assumptions, Capital Improvement Plan and Impact Fees. The CIAC recommended to continue with the same plan and will continue to monitor the progress of the program. If Council chooses to continue with the current Impact Fee Program there will be a public notification process. The City will be required to publish a notice of its determination to continue with the same program once a week for three consecutive weeks in the newspaper. If someone provides a written request to the city within 60 Packet Pg. 150 E.1 r4 NO&TH KICHLAND HILLS days of the first notification to update the Land Use Assumptions, Capital Improvement Plan or Impact Fees then the city would be required to update the entire program as required by Chapter 395. The city paid approximately $175,000 to update the program in 2010. The update is eligible to be paid out of impact fees and the cost of the update is added to the cost of the Impact Fee CIP. A copy of the notification and the Service Area map is attached. Recommendation: Approve Resolution No. 2015-007. Packet Pg. 151 RESOLUTION NO. 2015-007 T E WHEREAS, Section 395.052, Texas Local Government Code requires an c update to impact fee land use assumptions, and capital a improvements plans at least every five years and such an update is required of the City of North Richland Hills by March 7, 2015; and, U- WHEREAS, Section 395.0575, Texas Local Government Code provides that the E governing body of a municipality may, as an alternative to the c updating requirements of Sections 395.052-395.057, determine that an update is unnecessary and comply with the provisions of such Q Section 395.0575; and. 0 z WHEREAS, staff has advised the City Council that the Impact Fee update is unnecessary at this time; NOW, THEREFORE, ~ 0 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: E Section 1: THAT the City Council hereby determines that update of land use ° assumptions and capital improvement plan for impact fees required o by Section 352.052Texas Local Government Code is unnecessary. LO O N Section 2: The City Secretary is directed to cause publication of the notice of c this determination as required by Section 395.0575(b), Texas Local r- Government Code. 0 0 AND IT IS SO RESOLVED. PASSED AND APPROVED this 2nd day of March, 2015. o CITY OF NORTH RICHLAND HILLS a M r By. O Oscar Trevino, Mayor LO O ATTEST: N 0 z 0 Alicia Richardson, City Secretary APPROVED AS TO FORM AND LEGALITY: E George A. Staples, Attorney a Packet',Pg.152 APPROVED AS TO CONTENT: N E P L cm O L a Mike Curtis, Managing Director U- CL E w O d ca CL m O z m m 0 ca E L d d 0 ti O O LO r O N O z O 3 O d d O L Q Q Q M r ti O O LO Tmm O N O z O 3 O d r-. d E t V r� r� Q Resolution No.2015-007 Page 2 of 2 Packet Pg. 153 NOTICE OF DETERMINATION NOT TO UPDATE LAND USE ASSUMPTIONS, CAPITAL IMPROVEMENTS PLAN, OR IMPACT FEES The North Richland Hills City Council has determined and gives notice that no change to the land use assumptions, capital improvements plan, or impact fee is necessary for the below service areas. ........ z ....... ........ ........ ........ ........ ........ ........ ........ .. Service Area MapC ICC 7.1 E LL CL f L y i � w 1ff d h"���A4 CL '7 d� .y� � ..� N � �,: l�:.�. �. g° z I " . �1 . E "• �a aI d' t . ._ L �I �f y f Q O O L0 Q N EULE- w w� CL i 1 �m City of Noah a a o Richland Hills E, M d V Pursuant to Chapter 395 of the Local Government Code, if the designated official of the City of North z Richland Hills receives a written request no later than May 3, 2015 that the land use assumptions, z capital improvements plan, or impact fee be updated, the governing body shall comply with the request by following the requirements of sections 395.052-395.057. Written requests for an update J shall be addressed to- E City of North Richland Hills Attn: Mike Curtis, Managing Director a P.O. Box 820609 North Richland Hills, TX 76182-0609 Packet Pg. 154 F.1 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Receive Fiscal Year 2014 Audited Financial Report. Presenter: Laury Fiorello, Assistant Finance Director Summary: The results of the fiscal year (FY) 2014 Comprehensive Annual Financial Report (CAFR) for the City will be presented by Assistant Director of Finance Laury Fiorello. A representative of the independent audit firm of BKD, LLP will present the audit opinion. General Description: A copy of the CAFR is attached. The auditor's opinion (see Independent Auditor's Report, page 1 of the CAFR) is an unqualified opinion or "clean" opinion again this year. This means that they have found the Financial Statements of the City of North Richland Hills to fairly represent the city's financial position. The CAFR reflects that operating funds ended the year with positive cash balances. Overall, the City of North Richland Hills' results of operations during the 2014 fiscal year, as well as the financial position at year-end, reflect a sound fiscal condition. This is in fulfillment of Council Goal 4: Financial Stability. An electronic copy of the CAFR will be made available on the City's website. Individuals may also request a copy on a compact disc from the Finance Department and hard copies will be available at the North Richland Hills City Hall and Library. Recommendation: Receive 2014 Fiscal Year Audited Financial Report as presented. Packet Pg. 165 �u VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV F.1.a uuuuuuu� uuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuu Q d I FU V f� S • I I r o y r N ! A LL LL ! ,f �Ir v I.H. 820 @ Holiday Lane After North Tarrant Express Construction t x d t � e Bef°Ce o�0day`ao S�rU610" 55 - .aZ0 @ t Expve NDvth �' ��, c d t V Improved I.H. 820 Lanes a Packet Pg. 156 About The Cover The North Tarrant Express is a 13.3-mile, $2.5 billion highway reconstruction project, which nearly doubled the road capacity throughout the 1-820 and SH 121/183 corridors. The project began in 2010 and was developed by the Texas Department of Transportation and NTE Mobility Partners, a consortium of companies with experience in the delivery and maintenance of high-quality customized solutions for today's transportation challenges. In addition to greatly enhancing the corridor and improving mobility for drivers, the reconstruction project is attracting new businesses to the corridor, as well as providing enhanced opportunities to current business in Northeast Tarrant County. The North Tarrant Express will be substantially complete and open in October 2014. Cover Designed by Budget and Research Department City of N orth R ichl and H it 14 TeKas Cover Photos: F ram Left: I .H . 820 @ H d iday Lane; Goog1 a Earth; I .H H . 820 @H d iday Lane Remistruction, N ath Tarrart Express Website F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30,2014 oQ a> w City Officials ca Oscar Trevino LL Mayor d Rita Wright Oujesky Q Place 2 Mayor Pro Tem o N L Tito Rodriguez Tom Lombard Place 1 Place 3 �a Dr. Tim Barth David Whitson ii Place 4 Place 5 c r- Scott Turnage Tim Welch °— Place 6 Place 7 d d L a Mark Hindman o City Manager M Karen Bostic ca Assistant City Manager LL Paulette Hartman Q Assistant City Manager v Jimmy Perdue Director of Public Safety ca x d Mike Curtis Managing Director for Development Services T x ca Prepared by: Finance Department c U d E t v <a Q I Packet Pg. 158 F.1.a NO) RTH M LAND H I L L 0 City of Choice CL W ACKNOWLEDGEMENTS S U- The Comprehensive Annual Financial Report was prepared by the Department of Finance Office of Accounting: Q Karen Bostic 0 Assistant City Manager 0.4 a� Financial Reporting Staff: U- Laury Fiorello, CGFM, Assistant Director c Phyllis O'Neal, Finance Assistant c Amanda Brown, Accountant II Huibi Wang, Accountant I Tina Marsden, Accounting Technician Stephanie Hasse, Accounting Technician a Lisandra Leal, Accounting Technician o ti M r f� Special appreciation is given to: U- W U- Budget and Research Department Mark Mills, Director Jennipher Castellanos, Senior Budget Analyst o Christopher Smith, Budget Analyst U) Ca X Human Resources Department Patrick Hillis, Director Cameron Rowland, Assistant Director James Edwards, Human Resources Analyst Ellen Cooper, Benefits Coordinator Jenny Bransford, Payroll Specialist Nancy Holcomb, Generalist Employment Z w 0 And to all the departments and personnel throughout the City whose extra effort to contribute timely financial data for their departments made this report possible. d E �a Q Packet Pg. 159 F.1.a City of North Richland Hills, Texas Comprehensive Annual Financial Report For Fiscal Year Ended 0 CL September 30, 2014 �a Page(s) ca Title Page I ii Table of Contents III -V INTRODUCTORY SECTION Q Letter of Transmittal IX-XII I c N GFOA Certificate of Achievement XIV Organization Chart XV List of Principal Officials XVI FINANCIAL SECTION U- 4- 0 Independent Auditor's Report 1 -3 0 Management Discussion and Analysis 4 - 15 a d BASIC FINANCIAL STATEMENTS L a Government-wide Financial Statements: o ti M r Statement of Net Position 19 Statement of Activities 21 U- Fund Financial Statements: W U- Q Balance Sheet- Governmental Funds 22-25 v Reconciliation of the Balance Sheet of Governmental Funds c to the Statement of Net Position 27 `*' Statement of Revenues, Expenditures, and Changes in Fund Balances - x Governmental Funds 28-29 9 Reconciliation of the Statement of Revenues, Expenditures, and T Changes in Fund Balances of Governmental Funds to the Statement x of Activities 31 Statement of Net Position - Proprietary Funds 32- 33 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 34 Z Statement of Cash Flows- Proprietary Funds 35 - Statement of Net Position - Fiduciary Funds 36 >, Statement of Revenues, Expenses, and Changes in Net Position - Fiduciary Funds 37 v Notes to Basic Financial Statements 39 -70 ca Q Packet Pg. 160 F.1.a City of North Richland Hills, Texas Table of Contents C CL Page(s) �a REQUIRED SUPPPLEMENTARY INFORMATION: M Texas Municipal Retirement System Plan - Schedule of Funding Progress 73 ii North Richland Hills Other Post Employment Benefits Schedule of Funding Progress 74 Schedule of Revenues, Expenditures, and Changes in Fund Balance ' Q - Budget and Actual General Fund 75 c N Notes to Required Supplementary Information 76 -84 d OTHER SUPPLEMENTARY INFORMATION: M Non-major Governmental Funds: w Combining Balance Sheets 86 -87 LL w Combining Statement of Revenues, Expenditures, and Changes C in Fund Balance 88-89 0 Schedule of Revenues, Expenditures, and Changes in Fund Balance a - Budget and Actual d General Debt Service Fund 90 L Parks and Recreation Development Corporation Fund 91 0- Promotional Fund 92 0 Donations Fund 93 M Special Investigations Fund 94 Drainage Utility Fund 95 Crime Control District Fund 96 Gas Development Fund 97 Traffic Safety Fund 98 v Internal Service Funds: d Combining Statement of Net Position 100 c Combining Statement of Revenues, Expenses, and Changes in Net Position 101 x Combining Statement of Cash Flows 102 Proprietary Funds Other Supplementary Information x Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual Utility Fund 104 - 105 Aquatic Park 106 z Golf 107 - Facilities and Construction 108 >, Fleet Services 109 v Self Insurance Fund 110 Information Systems 111 ca Q IV Packet Pg. 161 F.1.a City of North Richland Hills, Texas Table of Contents Page(s) 0 CL d w �a STATISTICAL SECTION ca Government-Wide Information: ii Net Position by Component Table 1 114 - 115 Changes in Net Position Table 2 116 - 119 Q Fund Information: c N Fund Balances- Governmental Funds Table 3 121 Changes in Fund Balances -Governmental Funds Table 4 122 - 123 Appraised and Taxable Value of Property Table 5 124 - 125 Property Tax Rates- Direct and Overlapping Governments Table 6 126 - 127 w Principal Taxpayers Table 7 129 LL w Property Tax Levies and Collections Table 8 130 - 131 0 Ratios of Outstanding Debt by Type Table 9 132 0 Computation of Direct and Overlapping Debt Table 10 133 a Computation of Legal Debt Margin Table 11 134 Pledged Revenue Coverage Table 12 135 L Demographic Statistics Table 13 136 0- Principal Employers Table 14 137 0 Full-time Equivalent Municipal Employees by M Function/Program Table 15 139 Operating Indicators by Function/Program Table 16 140 - 141 Capital Asset Statistics by Function/Program Table 17 142 - 143 U_ Q U 0 N f� X d H x is z w 0 U d E t v <a Q V Packet',Pg.162 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L a 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. vi Packet Pg. 163 F.l.a' O Q (D w FU Introductory Section S U- Q 0 N L d V U) LL W O O d U) d L CL 0 ti M r f� LL LL Q U 0 N N m x d H x is z w O U d E t v <a Q VII Packet Pg. 16 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L a 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. viii Packet Pg. 166 F.1.a No FL,r ii K 6C:ItL.A'NOk HGLLS 4 OWL ow "RH T E` C I T Y "F c H 01!C E Department of Finance 0 February 18, 2015 0 W is 0 To the Honorable Mayor, Members of City Council,City Manager, and Citizens of the City of North Richland Hills, Texas: E LL We hereby issue the comprehensive annual financial report of the City of North Richland Hills,Texas (the"City") 0 for the fiscal year ended September 30, 2014. Q This report consists of City management's representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in N the report. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the government's assets 0 from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with generally accepted accounting principles ("GAAP"). Because the cost of internal controls should not outweigh their benefits, the City's comprehensive framework of internal controls has been M designed to provide reasonable rather than absolute assurance that the financial statements will be free from - material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial c report is complete and reliable in all material respects. .a The City's financial statements have been audited by BKD, LLP, independent auditors. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year L ended September 30,2014, are free of material misstatement. The independent audit involved examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements;assessing the accounting o principles used and significant estimates made by management; and evaluating the overall financial statement M presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering unmodified opinions that the City's financial statements for the fiscal year ended September 30,2014, are fairly presented in conformity with GAAP. The independent auditor's report is presented as the first M component of the financial section of this report. W U- Q The independent audit of the financial statements of the City was part of a broader, federally mandated "Single U Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These d reports are available in the City's separately issued Single Audit Report. GAAP require that management provide a narrative introduction,overview, and analysis to accompany the basic = financial statements in the form of Management's Discussion and Analysis("MD&A"). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditors. Z w 0 U P.O. Box 820609 . North Richland Hills, Texas . 76182-0609 7301 Northeast Loop 820 . Finance . 817-427-6166 + Fax 817-427-6151 B ca Q ix Packet Pg. 166 F.1.a Profile of North Richland Hills The City, incorporated in 1953, is a growing community located in the heart of the Dallas/Fort Worth Metroplex. Q The City's estimated population is 65,690 for 2014. The City is also home to over 1,200 commercial and industrial businesses. The third largest city in Tarrant County, North Richland Hills is only 10 minutes from downtown Fort Worth and 25 minutes from downtown Dallas. Interstate Loop 820 and Texas 121/183(Airport Freeway)traverse 2Z the City, providing freeway access to five additional interstates and numerous US and state highways. The City is also conveniently located 10 minutes from Dallas/Fort Worth International Airport and 15 minutes from Alliance Airport. D/FW International Airport has over 2,000 flights daily with non-stop service to all major North American cities and many overseas destinations. The Alliance development facilitates the transport of merchandise through d both the airport and the Burlington Northern/Santa Fe Intermodal Facility. Q North Richland Hills operates under a charter adopted in 1964 which provides for a Council-Manager form of government. The Mayor and seven Council members are elected at large. The City Council is responsible for all N matters of policy and is also the authority for levying taxes, securing revenues, authorizing expenditures of City funds, and incurring City debts. The City Manager is directly responsible to the City Council. An organizational chart follows to show the various levels of responsibility. �a The City provides a full range of services. These services include police and fire protection; municipal court T operations; the construction and maintenance of streets and infrastructure; parks, library, and recreational - activities including tennis center operations; neighborhood services activities; planning and inspections; and the r_ operations of a water and wastewater system,a golf course, and a public waterpark. A private contractor,through a franchise agreement, provides solid waste collection and disposal services for the City. d The annual budget serves as the foundation for the City's financial planning and control. The City maintains L 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, o Enterprise Funds, and Internal Service Funds. Project-length financial plans are adopted for the Capital Project M 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 M operating fund. All annual appropriations lapse at the end of the fiscal year. Budgetary data for proprietary funds W has not been presented since reporting on such budgets is not legally required. LL Q U 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. Public hearings are conducted to obtain taxpayer comments. Prior to September 30,the budget is legally enacted through passage of an ordinance. The appropriated budget is prepared by fund, department, and division. The City Manager is authorized to transfer budgeted amounts between departments within any fund. Encumbrance accounting is employed in governmental funds. Encumbrances(e.g., purchase orders,contracts) outstanding at year end are reported as reservations of fund balances and do not constitute expenditures or = liabilities because the commitments will be re-appropriated and honored during the subsequent year. ca Transfers of appropriations between funds require the approval of the City Council. Budget-to-actual comparisons are provided in the report for each individual governmental fund forwhich an appropriated annual budget has been adopted. For the General Fund, comparisons begin on page 75 in the required supplementary information w segment of the financial statements. The comparisons for other governmental funds with appropriated annual 0 budgets are presented in the other supplementary information of this report. v d E ca Q x Packet Pg. 167 F.1.a Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City operates. oQ d Factors Affecting Financial Condition I= �a The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City operates. ii Local economy—North Richland Hills (NRH)continued to grow as all major economic indicators are trending in the right direction. The City remains geographically positioned as the main link between bustling downtown Fort Worth and affluent Northeast Tarrant County. Neighboring the high socioeconomic Cities of Colleyville,Keller and Q Southlake;the City of NRH remains not only the largest City in Northeast Tarrant County with 65,690 people, but it is expected to eclipse 85,000 people within the next two decades. N L In 2014, NRH ranked 32nd in the nation in terms of year over year population growth rate according to the U.S Census Bureau. The City added almost 2,000 residents from 2012 to 2013,growing from a population just under 66,000. This 3% growth rate was the largest of all cities in Tarrant County. Other Tarrant cities in the top 100 include Mansfield, which ranked 51st and Fort Worth which ranked 99th. No other Tarrant County cities were M ranked in the top 100. - r_ This year also witnessed continued growth in taxable sales, taxable property values and new home starts. Compared to the previous fiscal year taxable sales grew by 3.8%,a$32 million increase.This figure is expected to increase in FY 2015/16 since road construction along Northeast Loop 820 im acting 33%of the businesses over d the last 5 years will finally be over. Taxable property value grew for the 4t straight year, this time over $200 L million,doubling previous year's growth and eclipsing over$4 billion in net taxable value for the first time. Finally, the City continues steady residential growth adding another 150 new single family homes valued over$300,000 0 while approving 500 more lots, keeping the new residential construction funnel full. Like last year,this residential M growth was only exceeded by the City of Keller in Northeast Tarrant County. �a The City maintains a diverse mix of business with fourteen primary employers representing 5,000 full time jobs within the healthcare,aerospace and supply chain sectors. Notably the City continues to experience employment growth from banking giant Santander Consumer USA, which employs almost 1,700 people, an increase of 500 Q over the past 3 years. v The City is currently in the midst of a growth spurt in new commercial construction as two grocery anchored N shopping centers will be complete and open for business by March 2015. Commercial redevelopment is also in progress as the expansion of Northeast Loop 820 is now over with over 13 acres representing 20% of the d commercial frontage that is now either for sale or undergoing redevelopment. i— 2015 is projected to be another strong year as the highway construction project will be complete,the two grocery anchored centers will have opened for business, and new residents will continue to flock to the Cityto enjoy quality housing, low crime, good schools and great amenities. Long-term financial planning—In 2012,the voters authorized the construction of a new municipal facilities building and location.The election authorized$40 million in general obligation debt for the project. The new facility will be Z the center of a new economic environment in the oldest part of the city. Located in a formal retail(a mall)site,the c plans provide for mixed use where commercial and multiple family housing stimulate the revitalization of the area. Projected completion of the new facility is estimated to be January, 2016. v In February 2003, the voters authorized the development of twenty-two street projects (arterial, collector, and residential),two drainage projects, and four municipal facilities projects with the passage of four propositions in the 2003 Bond Election. The authorized election package totaled$37,210,000 for the aforementioned projects. The is Q xi Packet Pg. 168 F.1.a City Council and management believe development of these projects is needed to improve infrastructure and provide essential services to its citizens. The projects are expected to continue through the year 2011. At least annually, management reviews and updates long-range financial plans for the general operations of the Q City as well as the proprietary activities. Forecasts are prepared using conservative growth estimates for major sources of revenue. Maintaining this conservative approach,coupled with an aggressive debt repayment policy, have assisted in the City maintaining a favorable bond rating since 1997. Analysis is continuously updated to 2U reflect new bond issues and the repayment thereof,as well as updates to estimates based on new developments, historical trends, changes in applicable legal requirements, and Council and management priorities. ii The plans for the internal service funds include the accumulation of resources for meeting both current and future d needs. For example,facilities and fleet support services as well as information services collect user fees to meet current maintenance needs as well as to meet future capital replacement needs. Q Similarly,the City's policy with regard to self-insurance premiums has been to collect sufficient amounts to cover N current health and dental claims as well as additions to reserves for future claims. In fiscal years 2002 and 2003 the Self Insurance(Internal Service)Fund reserves of$3.1 million were depleted due primarilyto spiraling inflation in the health care industry and unforeseeable extraordinary health claims. In fiscal year 2004, City Council adopted a strategy to rebuild reserves over a six-year period beginning in fiscal year 2005. Savings from changes in the health care plan,transfers from existing cash reserves in the General Fund and Water and Sewer Fund,and M employee premiums are being used and continue to re-establish the reserves. c r_ Similar plans for the build-up of reserves exist for the City's enterprise operations. Funds are set aside to meet future capital replacement needs such as infrastructure replacement and capital asset acquisitions. This approach has allowed the City's water and sewer operation to meet the majority of its capital replacement needs with the issuance of minimal debt. NRH2O, the City's Waterpark, has funded some new attractions and infrastructure L improvements by utilizing cash reserves accumulated from operations. 0 Cash management policies and practices–The City's current bank depository contract is with JP Morgan Chase M Bank, N.A.which began on October 1, 2009 and will be in effect through October 1,2014. Cash temporarily idle during the yearwas invested in three public funds investment pools,certificates of deposit,agency securities,and U.S.Treasury Notes. The maturities of the investments range from overnight to three years. The average yield for M overnight investments for fiscal year 2013 was 0.06%. The overnight investment's weighted portfolio average at W the end of the fiscal year was 57 days.The average yield on all other investments for fiscal year 2012 was 0.41% Q compared to 0.79%for the prior year. The portfolio's weighted average maturity("WAM")for all other investments v at the end of the fiscal year was 512 days,which represents a 266 day increase over last year's WAM which was 246 days. At fiscal year end, approximately 34.3%was invested beyond one year, 26.1%was invested for one year or less, while the remaining 59.4% was invested in the overnight market. The City continues to use the services of PFM Asset Management, LLC as an investment advisor and overseer of our portfolio,which began on d October 1, 2009. �– Risk management — The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. While the City has historically retained a portion of these risks, coverage exists for: general, employment practice, law enforcement, and errors and omissions liability;excess workers'compensation; property damage;commercial crime coverage;and employee life insurance. The Self-Insurance Fund is responsible for workers'compensation,health,automobile liability,and general liability insurance. The City maintains a stop loss third party insurance policy with respect to health claims. w This policy covers City medical claims in excess of$175,000 per individual per year, and/or$8,691,604 in the aggregate for a 12-month period beginning on January 1, 2014. Self-Insurance Fund claims are funded by charges to other funds and employee, retiree,and dependent premiums. Additional information on the City's risk v management activity can be found in the notes to the basic financial statements. >_ Pension and other post-employment benefits—The City participates in the Texas Municipal Retirement System ("TMRS"), an agency authorized by the State of Texas. Employees of the City contribute a fixed percentage of Q xii Packet Pg. 169 F.1.a their gross pay (currently 7%). TMRS participants are immediately vested in those funds they contribute plus allocated interest. Participants are vested in employer contributions after five years of credited participation. If participants withdraw from TMRS prior to five years of credited participation,they maywithdraw from TMRS those funds they contributed plus interest earnings.The City also provides postretirement health and dental care benefits 00 CL for certain retirees and their dependents. As of the current fiscal year,there were 131 retired employees receiving 0 these benefits. Additional information on the City's pension arrangements and post employment benefits can be W found in the notes to the basic financial statements. ca Awards—The Government Finance Officers Association of the United States and Canada("GFOA")awarded a Certificate of Achievement for Excellence in Financial Reporting to the Cityfor its Comprehensive Annual Financial LL Report for the fiscal year ended September 30, 2013. The Certificate of Achievement is a prestigious national 0 award recognizing conformance with the highest standards for preparation of state and local government financial reports. Q In order to be awarded the Certificate of Achievement, a governmental unit must publish an easily readable and N efficiently organized comprehensive annual financial report whose contents conform to program standards. Such comprehensive annual financial reports must satisfy both GAAP and applicable legal requirements. 0 The Certificate of Achievement is valid for a period of one year only. The City has received a Certificate of �a Achievement for the last thirty-one consecutive years. Staff believes the current Comprehensive Annual Financial LL Report continues to conform to the Certificate of Achievement Program requirements and it will be submitted to c the GFOA for review. r- 0 The City also received an award in 2014 for the 2014-2015 operating budget. The Distinguished Budget Presentation award was granted to the City for the twenty-fourth consecutive year by the GFOA. d L 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. We would like to express o 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. LL W Respectfully submitted, Q U Karen Bostic Laury Fiorello Assistant City Manager Assistant Director of Finance x ca Z w 0 U d >_ t v <a Q XIII Packet Pg. 170 VWZ aea,A IBDSi=l 10 u0IIBIU9S9Jd OLEO leU1=I N=IVO VWZ Sexal SIM PUBNOIN N 10 AID :jUgwg0ejjd r r a. v a. Government Finance Officers Association 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, 2013 Executive Director/CEO xiv F.1.a ORGANIZATION CHART Citizens LEGBVD Appointed By City Counci l Q ------------ d Mayor& I Contracted IX Council I—_-------_----I i v CU LL Municipal Court Ldge City Secretary City City Attorney Boards&Commissions y Manager Q d. Economic Assistant to the Development City Manager c°•4 L d Managing Assistant Assistant Director of Director or v City Manager City Manager Public Safety Development, � Services LL O Finance Neighborhood Services Police N,blicfteks .2 • Accounting + Consumer Health + Police + Streets • Purchasing Code Compliance + Detention + Traffic • Utility Customer Sic. • Dispatch L a Budget Animal Services L Fire Erigind6einig c r` • Budget Development • Animal Services + Fire Department + Engineering • Internal Audit • Emergency Mgmt. • Tax(Tarrant County) E LL Information Services Public Information Functional Responsibility Lltiliti IX LL • Computers/Network • Public Information + atyHall Project + Water V • Telephone + aticable + AAF;r-Fadlity Construction + Sewer d • Technology c N Municipal Court Building Inspections Fadtity/Corist.MgMt. K • Municipal Court Building Inspection + Building Services T • Teen Court + Pental Inspection + Construction Mgmt. • Permits 2 <a Human Resources Planning&Zoning L peaser5A4l v • Employment + Panning + Equipment Services IX • Rsk Management • Zoning + Fire Equip.Maint. Z • avil Service C A ———Solid Waste �, Parks&Recreation Functidriel F;I1bspdh§1bility U 1--------- • Parks&Pecreation + i MwnOWt-Qdrd cirC Fianctional Wsponsibility • Rchland Tennis Center • Tarrant Pegional Transp.Coal't' E • NR-120 + Pegional Transportation Cound • Franchises • Development Peview Committe • Legislative Analysis + Rail Initiatives Q • Minerals/Gas library Golf Course I I XV Eff Packet,Pg. 172 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS List of Principal Officials September 30, 2014 0 CL d �a MAYOR OSCAR TREVINO r- MAYOR PRO TEM, COUNCIL MEMBER, PLACE 2 RITA WRIGHT OUJESKY r- COUNCIL MEMBER, PLACE 1 TITO RODRIGUEZ LL COUNCIL MEMBER, PLACE 3 TOM LOMBARD d COUNCIL MEMBER, PLACE 4 DR. TIM BARTH COUNCIL MEMBER, PLACE 5 DAVID WHITSON Q COUNCIL MEMBER, PLACE 6 SCOTT TURNAGE COUNCIL MEMBER, PLACE 7 TIM WELCH N L CU City Manager Mark Hindman Assistant City Manager Karen Bostic Assistant City Manager Paulette Hartman Director of Public Safety Jimmy Perdue T ii Managing Director of Development Services Mike Curtis c Managing Director of Community Services Vickie Loftice r- City Secretary Alicia Richardson c City Attorney George Staples Director of Human Resources Patrick Hillis Director of Finance Vacant L Director of Budget and Research Mark Mills a Director of Economic Development Craig Hulse c Director of Planning and Development Vacant M Public Information Officer Mary Peters Director of Information Services Kyle Spooner Municipal Court Administrator Debbie Durko Director of Neighborhood Services Stefanie Martinez Library Director Cecilia Hurt Barham Q Director of Fleet Services Vacant v Fire Chief Stan Tinney Director of Facilities &Construction Chris Amarante o N f� x d H x is Z w 0 U d >_ t v <a Q XV I Packet Pg. 173 F.1.a O Q d Financial Section S U- Q 0 N L d V LL W O O d U) d L CL 0 ti M r f� LL LL Q U 0 N N m x d H x is z w O U d E t v <a Q Packet Pg. 17 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L a 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. Packet Pg. 176 F.1.a BKDILLP 14241 DAII r Park w y 100//D,'.0 TX r"52 5 4:"761 CPIs&Advisors 912)( ' r:;62 H I'ax 9 10s".i':VW�i! bkd.com O Q d Independent Auditor's Report S U_ The Honorable Mayor and Members of the City Council City of North Richland Hills, Texas Q North Richland Hills, Texas c N L CU d Report on the Financial Statements >_ CU 0 We have audited the accompanying basic financial statements of the governmental activities, the LL business-type activities, each major fund and the aggregate remaining fund information of the City of c North Richland Hills, Texas (the City) as of and for the year ended September 30, 2014, and the related r_ notes to the basic financial statements,which collectively comprise the City's basic financial statements listed in the table of contents. d Management's Responsibility for the Financial Statements a Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design,implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or E LL error. W LL Q Auditor's Responsibility v Our responsibility is to express opinions on these financial statements based on our audit. We conducted N our audit in accordance with auditing standards generally accepted in the United States of America. x Those standards require that we plan and perform the audit to obtain reasonable assurance about whether X the financial statements are free from material misstatement. x An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in a the financial statements. The procedures selected depend on the auditor's judgment,including the �a assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in z w the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity's 0, internal control. Accordingly,we express no such opinion. An audit also includes evaluating the v appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. ca Q a � ......... Packet',Pg.176 F.1.a The Honorable Mayor and Members of the City Council City of North Richland Hills, Texas Page 2 0 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for CL d our audit opinions. W �a Opinions E In our opinion, the financial statements referred to above present fairly,in all material respects, the LL respective financial position of the governmental activities, the business-type activities, each major fund, +; and the aggregate remaining fund information of the City as of September 30, 2014, and the respective changes in financial position and cash flows,where applicable, thereof for the year then ended in Q accordance with accounting principles generally accepted in the United States of America. 0 N L Other Matters d Required Supplementary Information LL Accounting principles generally accepted in the United States of America require that the management's c discussion and analysis,budgetary and pension/other post-employment benefit information listed in the c table of contents be presented to supplement the basic financial statements. Such information, although ca not part of the basic financial statements,is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in r0n an appropriate operational, economic or historical context. We have a pp lied certain limited procedures to a the required supplementary information in accordance with auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods of preparing the M information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because E the limited procedures do not provide us with sufficient evidence to express an opinion or provide any W LL assurance. Q U Supplementary Information 0 N Our audit was conducted for the purpose of forming opinions on the financial statements that collectively x comprise the City's basic financial statements. The accompanying supplementary information including FT the combining fund statements and budget to actual schedules, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. z Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic c financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all v material respects in relation to the basic financial statements as a whole. d E ca Q 2 Packet Pg. 177 F.1.a The Honorable Mayor and Members of the City Council City of North Richland Hills, Texas Page 3 Other Information 0 CL d W Our audit was conducted for the purpose of forming opinions on the basic financial statements as a whole. The accompanying information in the introductory and statistical sections listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. E Such information has not been subjected to the auditing procedures applied in the audit of the basic LL financial statements, and accordingly,we do not express an opinion or provide any assurance on it. r' Q L c N L Dallas, Texas February 18, 2015 �a LL w 0 0 ca d d L a 0 ti M r f� E LL W LL Q U 0 N f� X d H x is z w 0 U d E t v <a Q 3 Packet Pg. 178 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 The City of North Richland Hills, Texas (the "City") Management's Discussion and Analysis ("MD&A") is designed to (a) assist the reader in focusing on significant financial issues, (b) provide an overview of the City's financial activity, (c) identify changes in the City's financial position (its ability to address the next and o CL subsequent years' challenges), (d) identify any material deviations from the financial plan (the approved budget), and (e) identify individual fund issues or concerns. �a MD&A is designed to focus on the current year's activities, resulting changes, and currently known facts, and should be read in conjunction with the City's financial statements (beginning on page 19). U_ Financial Highlights d • The assets of the City exceeded its liabilities at the close of the fiscal year ended September 30, 2014 by Q over $324.9 million (net position). Of this amount, approximately $61.7 million (unrestricted net position) may be used to meet the government's ongoing obligations to citizens and creditors. N L • The City's total net position increased by $2 million in fiscal year 2014. Additional details of this increase may be found beginning on page 21. �a • As of September 30, 2014, the City's governmental funds reported combined fund balances of LL $100,215,236 which represents an increase of $172,588 in comparison to the prior fiscal year's ending - balance. r_ 0 • Approximately 22.5% of total governmental fund balance, or $22,541,942, is available for appropriation at the City's discretion (assigned and unassigned fund balance). d L • The City's objective regarding General Fund fund balance is to maintain a minimum unassigned fund °; balance to operate the City for a period of 60 days or 15% of the following year's appropriated budgeted o expenditures. This objective was met at year end. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $9,070,595 or 22.8% of General Fund actual expenditures for 2014. M W • The City's total debt increased by approximately $15,893,609 during the current fiscal year. This increase Q represents issuance of $29,835,000 in general obligation bonds and certificate of obligations, net of scheduled principal payments and debt refundings. c N Overview of the Financial Statements X d MD&A is intended to introduce the reader to the City's basic financial statements. The City's basic financial ~ statements are comprised of three components: 1) government-wide financial statements, 2) fund financial = statements, and 3) notes to the financial statements. The report also contains other required supplementary information in addition to the basic financial statements. ca Government-wide financial statements - The government-wide financial statements are designed to provide readers with a broad overview of the City's finances in a manner similar to private-sector business. Z w The Statement of Net Position presents information on all of the City's assets, deferred outflows of resources, 0, liabilities, and deferred inflows of resources with the difference reported as net position. Over time, increases or v decreases in net position may serve as a useful indicator of whether the financial condition of the City is } improving or deteriorating. E The Statement of Activities presents information showing how the City's net position changed during the fiscal year. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. Thus, revenues and expenses are reported in this statement for some items that will only Q result in cash flows in future fiscal periods (e.g., uncollected taxes and earned, unused vacation leave). Both 4 Packet Pg. 179 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 the Statement of Net Position and the Statement of Activities are prepared using the accrual basis of accounting as opposed to the modified accrual basis used in governmental funds. 0 CL In the Statement of Net Position and the Statement of Activities, the City's operations are separated into two types of activities: �a • Governmental activities- Most of the City's basic services are reported here, including the activities of public CU safety, culture and recreation, public works, and general government. Property taxes, sales taxes, and E- franchise fees finance most of these activities. d • Business-type activities— For this type of activity, the City charges a fee to customers to cover all or most of the cost of services provided including the recovery of costs of capital assets used in the delivery of such Q services. The City's water and sewer, golf course, and aquatic park activities are reported here. d 0 N The government-wide financial statements can be found on pages 19 — 21 of the comprehensive annual financial report. �a Fund financial statements - A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fund financial statements provide detailed information about the most significant funds, not the City as a whole. Some funds are required to be c established by state law, bond covenants, or Council ordinance. All of the funds of the City can be divided into c two categories: governmental funds and proprietary funds. • Governmental funds - The majority of the City's basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances available for appropriation at year- a end. These funds are reported using an accounting method identified as the modified accrual basis of accounting, which measures cash and all other financial assets that can readily be converted to cash. Statements of governmental funds provide a detailed short-term view of the City's general government operations and the basic services it provides. Governmental fund information helps the reader determine whether there are more or fewer financial resources available for appropriation in the near future to finance City programs. By comparing information presented for governmental funds with similar information M presented for governmental activities in the government-wide financial statements, readers may better W understand the long-term impact of the government's near-term financing decisions. The relationship or Q differences between governmental activities (reported in the Statement of Net Position and the Statement of v Activities) and governmental funds are detailed in a reconciliation following the fund financial statements. c N The City maintains six major individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for these funds (pages 22 - 31). The General Fund, General Debt Service Fund, General Capital Projects Fund, Parks and Recreation Development Fund, Gas Development, and Tax = Increment Finance District No. 2 are the major governmental funds of the City. Data from the other non- _ major governmental funds are combined into a single, aggregated presentation in the governmental r_ statements. Proprietary funds - The objective of proprietary funds is to charge customers, both internal and external, for • services provided an amount sufficient to cover virtually all costs associated with providing the services c including recovery of amounts required to replace assets used in the delivery of such services. These services are generally reported in proprietary funds. Proprietary funds are reported in the same manner that v all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City's } enterprise funds (a component of proprietary funds) are almost identical to the business-type activities that are reported in the government-wide statements, but provide more detail and additional information, such as >_ the statement of cash flows. The internal service funds (the other component of proprietary funds) are 5 utilized to report activities that provide supplies and services for the City's other programs and activities, Q such as the City's facilities maintenance and construction services, fleet management, employee and property insurance coverage, and telephone and computer services. Because these services benefit both 5 Packet Pg. 180 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 governmental and business-type functions, they have been included in both the governmental and business-type activities in the government-wide financial statements. 0 The City maintains three enterprise funds. The City uses enterprise funds to account for its provision of d water and wastewater services, golf course operations, and water park activities. The City has two major proprietary funds: Utility and Aquatic Park. Golf course is considered a non-major fund. Financial Za statements for the enterprise funds can be found on pages 32-35 of the report. ca Notes to the financial statements - The notes to the financial statements provide additional information that is U_ essential for a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 39- 70 of this report. Government-Wide Financial Analysis Q The government-wide financial analysis highlights the information contained in the Statement of Net Position N and Statement of Activities. The City's combined net position was $324,920,516 as of September 30, 2014. Analyzing the net position of governmental and business-type activities separately, governmental activities total net position was $240,342,055 and business-type activities total net position was $84,578,461. This analysis ra focuses on the net position and changes in program and general revenues and significant expenses of the City's governmental and business-type activities. ii w 0 Statement of Net Position - The largest portion of the City's net position (78.58%) reflects its net investment in c capital assets (e.g., land, buildings, machinery and equipment) less any related debt used to acquire those , assets that is still outstanding. The City uses capital assets to provide services to citizens; consequently, capital assets are not available for future spending. Although the City's investment in capital assets is reported net of related debt, it should be noted the resources needed to repay this debt must be provided from other sources, L since the capital assets themselves cannot be used to liquidate these obligations. The following table presents the condensed government-wide statement of net position as of September 30, 2014 and 2013. Current and o other assets include restricted deposit and investment balances. M Schedule of Assets,Liabilities,and Net Position Amounts shown in thousands($000's) LL As of September 30, W LL Q Governmental Activities Business-Type Activities Total V d' 2014 2013 2014 2013 2014 2013 c Current and other assets $ 122,693 $ 117,263 $ 39,376 $ 40,503 $ 162,069 $ 157,766 N Capital assets,net 264,349 240,792 70,978 73,815 335,327 314,607 x Total Assets 387,042 358,055 110,354 114,318 497,396 472,373 H Total deferred outflows of resources 267 263 22 21 289 284 = Long-term liabilities 132,973 106,562 19,343 20,960 152,316 127,522 <a Other liabilities 13,788 15,234 6,415 6,774 20,203 22,008 v Total liabilities 146,761 121,796 25,758 27,734 172,519 149,530 W Z Total deferred inflows of C resources 206 231 40 45 246 276 >, Net Position: V Net investm ents in capital assets 196,927 205,398 58,376 62,044 255,303 267,442 E Restricted 4,116 4,624 3,788 3,762 7,904 8,386 v Unrestricted 39,299 26,269 22,414 20,754 61,713 47,023 Total net position $240,342 $ 236,291 $ 84,578 $ 86,560 $324,920 $ 322,851 Q 6 Packet Pg. 181 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Statement of Activities - Governmental activities increased the City of North Richland Hills' net position by $4,051,024 in fiscal year 2014, and business-type activities decreased net position by ($1,981,450). The following table presents the condensed government-wide statement of activities for the years ended September oQ 30, 2014 and 2013. d Changes in Net Position W Amounts shown in thousands(000's) Year Ended September 30, Governmental Activities Business-Type Activities Total ILL 2014 2013 2014 2013 2014 2013 'a Revenues: d Program revenues: Charges for services $ 13,414 $ 13,640 $ 36,818 $ 36,909 $ 50,232 $ 50,549 Q Operating grants and contributions 2,826 2,545 85 139 2,911 2,684 Capital grants and contributions 2,676 2,939 - 7 2,676 2,946 p General revenues: N L Property tax 24,903 24,126 - 24,903 24,126 Sales tax 18,008 17,360 18,008 17,360 >_ Nixed beverage 130 117 130 117 � Franchise taxes 4,333 4,167 4,333 4,167 v Occupancytaxes 207 221 - - 207 221 ILL Unrestricted investment earnings 320 259 20 81 340 340 - Miscellaneous 142 205 300 5 442 210 a Total revenue 66,959 65,579 37,223 37,141 104,182 102,720 2 Expenses: +� General government 11,226 10,656 - - 11,226 10,656 d Public safety 31,035 30,612 31,035 30,612 L Culture and recreation 11,931 11,634 11,931 11,634 d Public works 8,962 8,399 8,962 8,399 Interest and other fees 3,916 3,674 - - 3,916 3,674 0 ti Utility - - 28,067 27,623 28,067 27,623 <> r Aquatic park 4,543 4,749 4,543 4,749 Golf course - - 2,433 2,566 2,433 2,566 Total expenses 67,070 64,975 35,043 34,938 102,113 99,913 Increase(decrease)in net position LL before transfers (111) 604 2,180 2,203 2,069 2,807 LPL Q Transfers between governmental and U Business-Type 4,162 3,675 (4,162) (3,675) - - d Net Increase(decrease)in net position 4,051 4,279 (1,982) (11472) 2,069 2,807 N Net position-beg.Bal. 236,291 232,012 86,560 88,032 322,851 320,044 U) Net position-end of year $ 240,342 $ 236,291 $ 84,578 $ 86,560 $ 324,920 $ 322,851 K d H Governmental activities - Overall assets for Governmental Activities increased $28.9 million or 8.1% in 2014 over 2013. This increase can be traced to the capital asset activity. Capital assets increased $23,557,057 (majority in construction in progress) in 2014. This activity was related to capital improvement projects, 0 specifically the construction of a new $70 million dollar city hall municipal facility expected to be completed early <a in 2016. Another significant balance change in assets is due to internal balances between governmental activities and business-type activities. The increase of $3.2 million transpired for advance of funding for economic development projects. The advance is planned to be transferred back to business-type activities in z the next fiscal year. o Correlating to the increase in assets due to construction projects, debt issued increased liability totals by 20.5% v or approximately$24.9 million over 2013 balances. Final debt was issued for funding of the new city hall facility construction (approximately$18 million). d >_ Governmental activities increased the City of North Richland Hills' net position by approximately$4.05 million in fiscal year 2014. The City had an increase in tax revenues of$1,589,431 during 2014. Property and Sales tax Q revenues incurred the biggest gains of this total with increases of $776,973 and $648,065 respectively. The increase to Property Tax base is due to new construction and the property value growth in established housing 7 Packet Pg. 182 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 has increased property tax revenues. Sales taxes continues to see a steady growth due to new retail businesses and finalization of major interstate corridor construction that caused sales tax base to level in prior years. oQ a> Charges for services decreased $225,580 or approximately 1.7%. This decrease was primarily a result in a W decrease to public safety activity. Ambulance services had fewer emergency service runs for the year resulting in lower income for the activity. Operating Grants and Contributions saw an increase in 2014 versus 2013 activity. This increase totaled u_ $281,122. This increase is a result of continued sharing of services with other contiguous municipalities d surrounding the City. Capital Grants and Contributions saw a decrease of $262,579. This decrease is the a expected decrease of major grant capital projects entering into final phases. The City expects this decrease to Q continue into 2015 fiscal year and then in 2016 capital grants will then see another influx of activity. Streets infrastructure grants and parks and recreation capital development grants are the primary sources of these N funds. L ca d The Governmental activities saw a total increase in expenses totaling $2,096,237 or approximately 3.2% above 2013 levels. This change appears in an increase across all activity divisions. However, key non fund level activity arises within certain expenses that are only recognized in the government wide statements. Part of this LL increase is directly correlated to other post-employment benefits expenses ("OPEB"). OPEB costs continue to c rise and like general health care, such services are trending up. This upward trend in costs increased the liability this year by $1,898,168. Depreciation expense saw minor increase of $48,601. Debt service interest .2 and fiscal charge expense increased by approximately 7% or $241,852. This increase is expected by City Council and Management. The City is at the end phase of issuing a total of $70 million in new debt for construction of a new municipal city hall facility. The City has projected continued increases in interest and L fiscal service charges in the next years until principal repayments begin. The other changes creating an decrease in overall governmental activities are fund level. Refer to the fund level financial analysis section for o further details. M C; Expenses and Program Revenues_Governmental Activities (00a"5) a U ....................................................................................................................................................................................................................................................... N $30,000 X x d $25,000 w $20,000 2 $15,000 ._ $10,000 $5,000 _.� ,. % � .... .... .. ...____ ........ r Z c General Public Safety Culture& Public Works Interest& Government Recreation Other Fees V Expenses ! Revenues d >_ Q 8 Packet Pg. 183 CITY OF NORTH R|CHLANO HILLS, TEXAS Management's Discussion and Analysis September 3O. 2O14 General Revenues by Source - Governmental Activities CL Unrestricted W Investment Earnings Occupancy Taxes OA3% 0.67% Miscellaneous Franchise Taxes 0.30% 9.02% ILL Mixed Beverages � CD C*4 Sales Tax ILL Property Taxes � .. CD Business-type activitie — Business-type activities resulted in o decrease to the City's total net position of � S1.981.450 in 2014. Overall the Utility operations (before general revenues and transfers to governmental LL activities) was on increase ofS2.5O1.G34. The Utility fund had its final rate increase from the 2O1O Rate Study LL plan and thus utility revenues are covering daily operational costs of the system. Transfers out ofthe Utility °^ Fund into General Fund for franchise foes and administration absorbed any gain operationally. The overall decrease for Business-type activities related to Utility fund share is (S994.140) which is inclusive of General Fund transfer out totaling S3.824.547. p« Aquatic pork and Golf course both had net decreases in net position (before general revenues and transfers to 9 governmental activities)of(S522.QQG) and (S118.4QO). respectively. iF The Aquatic pork and Golf course operations are funded by consumers who utilize the facilities of both of these programs. Both functions provide for naonaotiono| and entertainment venues for the consumers. The Aquatic Pork sow o decrease in net position because attendance to the pork was down 2014 versus 2013. This attendance change was due to weather events (rain and storrns). The City does not predict that conditions will E nannoin on the down trend. The golf course was negatively affected by major interstate corridor construction zc project that impeded the consumer's access to the golf course. This construction is now finalized so future 4� periods should rebound from the limited access. � A majority of the decrease in net position is directly related to net transfers out of business-type activities to governmental activities for shared costs of administration, finance, and indirect costs. 9 Packet Pg. 184 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. Expenses and Program Revenues - Business-Type Activities � (000-s) ................................................................................................................................................................................................................................................................. $35,000 $30,000 .... j is ii $ 5,000 ...,� ,,� ............................................................................................................................................................... $20,000 $15,000 $10,000 w $5,000 $0 ... ...................................................................................................................................................................................................................................................................................� Utility Aquatic Park Golf LL Expenses ii Revenues 0 0 ca d Fbvenues by SDurce - Business-type Activities 0 ti M r C; S LL w LL Services-Utility/ Q 80.7% U 0 N f� Golf Course X 6.5% x is Aquatic Park 12.8% w O U d E t v <a Q 10 Packet Pg. 186 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Fund Level Financial Analysis 0 CL Governmental Funds. The focus of the City of North Richland Hills' governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government's net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, the City's Council itself, or E- the designated individual delegated the authority to assign resources for use for particular purposes (Council LL Designated). d At September 30, 2014, the City's governmental funds reported combined fund balances of $100,215,236, an Q increase of $172,588 in comparison with prior year. Unassigned fund balance, $8,056,093, is available for spending at the government's discretion. The remainder of the fund balance is either nonspendable, restricted, N committed, or assigned to indicate that it is 1) not in spendable form ($500,747), 2) legally required to be maintained intact or to be used for a particular purpose ($75,087,942), 3) committed for particular purposes ($2,084,605), or 5)assigned for particular purposes ($14,485,849). �a The general fund is the chief operating fund of the City. For 2014, the general fund unassigned fund balance LL was $9,070,595. Total general fund balance decreased $1,134,039 for 2014. Unassigned fund balance 0 represents approximately, 22.3% of total general fund expenditures, while total fund balance represents 34.7% of that same amount. The general fund balance decrease was utilization of restricted fund balance for State .2 designated franchise peg fee and court security fees revenues. The utilization was in the form of a transfer,out for a construction project directly related to these revenue sources. Another one-time transfer went to Permanent Street Maintenance construction project. This transfer totaled $210,689. These three one-time L transfers totaled approximately $1.26 million which is the main reason for the decrease to the overall general fund balance. o M The General Capital Projects fund increased governmental fund balance by approximately $9.9 million. The City did issue an additional $22,360,000 million in new bonds that remained partially unused at year end. An additional transfer in from various funds for the new city hall facility project was received totaling $10,150,084. M These funds were received from other funds who allocated prior years fund balance toward the construction W project, thus reducing the amount of debt to be issued. The expenditures to offset these transfers are not Q expected until 2016. v General Debt Service fund saw a decrease to fund balance of$833,218. The decrease is associated with plan usage of debt service reserves to offset principal and interest payments for 2014. The debt service fund had accumulated a $2.6 million in fund balance at the end of 2013. City Council and City Management planned the d draw down to offset transfers out of regular operations for debt service requirements. Parks and Recreation Development Corporation decreased governmental fund balance by $332,157. The = decrease is a net of an increase to recreation centre assigned fund balance in the amount of$380,998. Thus the actual net decrease for parks and recreation general operations (separate from the recreation centre)totaled approximately$723,154. This decrease is associated with a partial deferred inflow of grants outstanding at year 2 end totaling $237,539. This should be received in 2015 fiscal year and will offset the 2014 net decrease. The W other amount of the decrease is related to construction projects of a major walking and bike trail. This portion w represents grant city match requirements. 0 The Gas Development fund incurred a decrease to governmental fund balance totaling $6,209,516. The city v had two major transactions that individually totaled $3,814,337 and $3,822,265 that were one-time expenditures. The $3,814,337 is the purchase of a building that is being used for an economic development E program. Though the building is being temporarily utilized as a storage facility, the City does plan to sell it for future economic business growth. The other amount, $3,822,265, is reserves isolated in prior years to offset municipal city hall facility construction. More details about the transfer are mentioned within the General Capital Q Projects analysis above. 11 Packet Pg. 186 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Proprietary Funds. The proprietary funds provide the same type of information found in the government-wide financial statements. 0 CL General Fund Budgetary Highlights Original budget compared to final budget. During the fiscal year, there were sufficient reasons to revise original estimated revenues and original appropriations. Revenue amendments resulted in a total decrease of revenue projections (before appropriation of fund balance) by$640,684 and appropriations were increased $806,601. U_ Revenue original budget was revised during the year to a lower amount because of one main contributing d source. Fines and forfeitures were revised down $609,910 or approximately 23%. This revenue source is 0 based on activity of citizens violating local laws (i.e. speeding tickets). Simply stated, the amount of fines Q assessed declined during 2014 compared to 2013. This revenue source is based on the number of fines and it is not easily predictable nor do these events follow trend lines. The City does not project this to be further N declining in future operating periods. d Appropriations were amended to increase one time transfers of restricted reserves to construction projects for major facility construction and street maintenance. Overall appropriations for 2014 were revised up by $806,601. This amount is directly related to additional transfers toward capital construction totaling M approximately $1.05 million dollars. Other departments decreased the appropriations allotted to them at the c beginning of 2014. Mid-year revisions for individual departments were done to partially offset the increase in c one time transfers out of the General Fund. Some major decreases in departmental level appropriations were City Management ($67,479), Economic Development ($21,959), and Parks and Recreation ($36,362). These revisions decreased overall appropriations and offset the overall increase by $125,800. Savings for these departmental level divisions were one time savings events and cannot be relied up in future years as consistent L and normal decreased appropriations. 0 Final budget compared to actual results. The most significant differences between estimated revenues and M estimated appropriations to actual were as follows: C; Estimated Actual S U_ Revenue source Revenues Revenues Difference Charges for services 3,384,632 3,136,249 (248,383) v Intergovernmental 4,391,834 4,346,702 (45,132) d 0 Estimated Actual `*' Expenditures Appropriations Expenses Difference x Planning and Inspections 998,276 1,001,317 (3,041) 9 Parks & Recreation 2,027,366 2,029,723 (2,357) T Police 12,279,632 12,387,294 (107,662) _ Revenue sources saw negative variances in several categories but the most significant variance was in Charges for Services. Charges for Services had a negative -7.34% or ($248,383) variance. This variance is directly related to a decrease in ambulance service call fees in 2014 versus 2013. Intergovernmental had a 1% Z decrease or ($45,132) variance. This was an unexpected decrease in actual revenues. It is related to shared c services revenue for our Police Department combined dispatch and jail center. U d >_ t v <a Q 12 Packet Pg. 187 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Capital Asset and Debt Administration Capital assets - At the end of fiscal year 2014, the City had $335.3 million (net of accumulated depreciation) Q invested in a broad range of capital assets including, but not limited to, police and fire equipment, buildings, park a, facilities, roads, bridges, aquatic park facilities, golf course assets, and the water and sewer system. The following table provides capital asset balances net of accumulated depreciation for each major category for both governmental and business-type activities for the fiscal years ending September 30, 2014 and 2013. Capital Assets LL (net of Accumulated Depreciation) Amounts shown in thousands (000's) Q Governmental Activities Business-Type Activities Total Total c 2014 2013 2014 2013 2014 2013 N CU 0 Land &land imp. $ 82,376 $ 79,581 $ 2,579 $ 2,579 $ 84,955 $ 82,160 >_ CU Works of art 310 298 - - 310 298 U Buildings &imp. 41,032 41,761 4,405 2,161 45,437 43,922 w ii Other imp. 98,562 100,561 10,345 13,279 108,907 113,840 c Utility plant - - 49,225 50,277 49,225 50,277 r_ Machinery&equip. 8,245 7,719 2,703 1,923 10,948 9,642 c Assets held for resale 61 - - - 61 - Const.in progress 33,763 10,872 1,721 3,596 35,484 14,468 0 Total capital assets $264,349 $240,792 $70,978 $73,815 $335,327 $314,607 L a This year's major additions included: ° M r Description Amount .� Ambulance and Firetruck 771,694 Building 1,373,381 LL Computerand Machinery Equipment 669,542 LL Various Vehicle 554,763 V Various Water/Sewer Replacements and Improvements 3,409,059 d Various Land Acquisitions 2,795,614 c Various street improvement 4,709,771 N Capitalized Interest 5,855 x House and land held for resale 60,562 H Works of Art 12,000 T 2 Construction commitments and other limitations affecting availability of fund resources: ca The City prepares an annual Capital Improvement Projects budget that assigns specific funds and resources for use to only these projects. Until appropriations are removed these resources are unavailable for general operations or new capital projects. w 0 The City currently has committed resources totaling $74,449,669 for both the Governmental and Business-type activities. v These resources will be used to purchase major equipment, construct new buildings, and add new infrastructure E such as water and sewer lines and streets. ca More information on capital assets can be found in footnote III.C. in the Footnotes to the financial statements. Q 13 Packet Pg. 188 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Debt-At September 30, 2014 and 2013, the City had the following debt outstanding: Outstanding Debt Q Amounts shown in thousands (000's) �a Governmental Activities Business-Type Activities Total 2014 2013 2014 2013 2014 2013 U_ General obligation bonds $ 79,927 $ 68,945 $ 1,693 $ 1,760 $ 81,620 $ 70,705 Certificates of obligation 36,050 30,910 15,280 15,300 51,330 46,210 Sales tax revenue bonds 105 210 - - 105 210 ' Q Loans payable - 311 - - - 311 Capital lease - - 244 317 244 317 N L Totals $116,082 $100,376 $ 17,217 $ 17,377 $133,299 $117,753 �a In fiscal year 2014, the City issued 29,835,000 in new debt. The presently outstanding general obligation debt T of the City is rated "AA2" by Moody's and "AA+" by S&P. The City also has issues outstanding which are rated - "Aaa" by Moody's and "AAA" by S&P through credit enhancement in the form of municipal bond insurance r_ policies. °- �a As a home rule city, the City is not limited by law in the amount of debt it may issue. The City's Charter provides a) that general property taxes are limited to $1.50 per $100 of assessed valuation for general governmental L services including the payment of principal and interest on general obligation debt. The City's property tax rate is $0.61 per $100 assessed valuation. The current ratio of tax-supported debt to assessed value of all taxable o property is 1.25%. M Additional detailed information on long-term debt activity is disclosed in the notes (III-E) to the financial statements. S W Economic Factors and Next Year's Budgets and Rates Q U The two largest revenue sources for the General Fund are property tax revenues and sales tax receipts. After working through a struggling economy, the City of North Richland Hills is finally experiencing a stabilizing economy. Given this rise, the budget process has predicted a steady growth in property values and sales tax retail base. For budget year 2014-2015, sales tax receipts are anticipated to be 2% higher than the 2013-2014 d budget year. Property tax values are anticipated to continue rising due to steady new construction growth plus 9 the stabilization of property values. The City of North Richland Hills expects a 3%growth in property values. T x The fiscal year 2014-2015 budget maintains an increase in the property tax rate. For fiscal year 2014-2015 the tax rate distribution (per$100 assessed value)for the City is as follows: Tax Rate Tax Rate Distribution Schedule Distribution Z General Fund - Maintenance & Operations $ 13,820,165 0 Debt Service Fund - Interest and Sinking 8,840,000 U Total distribution of tax proceeds $ 22,660,165 } d >_ By policy, the City maintains an unassigned General fund balance of 15% of budgeted expenditures. The use of available fund balance for one-time expenditures eliminates the financial impact of such purchases on future Q budgets. 14 Packet Pg. 189 CITY OF NORTH RICHLAND HILLS, TEXAS Management's Discussion and Analysis September 30, 2014 Requests for Information This financial report is designed to provide a general overview of the City's finances for all those with an interest 0 CL in the City's finances. Questions concerning any of the information provided in this report or requests for a, additional financial information should be addressed to the City of North Richland Hills, Director of Finance, P.O. Box 820609, North Richland Hills, Texas 76182-0609. ca d Q 0 N L d V U- 4- 0 d d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d E t v <a Q 15 Packet Pg. 190 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 16 Packet Pg. 19 F.l.a' O Q d w S LL d r� 3 Q d' r O N L d V LL W O r- 0 d BASIC FINANCIAL STATEMENTS L a 0 ti M r f; LL LL Q U O N N m x d H x is z w O U d E t v <a Q 17 Packet Pg. 192 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 18 Packet Pg. 193 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Net Position September 30,2014 Primary Government Governmental Business-Type Activities Activities Total C Q Assets 4) CURRENT ASSETS Cash and cash equivalents $ 11,213,748 $ 3,934,167 $ 15,147,915 iC Investments 23,970,520 12,025,466 35,995,986 Receivables,net of allowances: Accounts 390,455 4,743,576 5,134,031 Property taxes 172,336 - 172,336 LL Other taxes 3,516,262 - 3,516,262 Interest receivable 146,205 22,520 168,725 +4) Special assessments 86,147 - 86,147 Intergovernmental 1,645,301 479,891 2,125,192 Other 323,190 - 323,190 Q Prepaids 495,699 39,383 535,082 Inventories,at cost 223,116 384,804 607,920 G Internal balances (6,535,176) 6,535,176 - i Total current assets 35,647,803 28,164,983 63,812,786 NONCURRENT ASSETS >_ Cash and cash equivalents 65,048,372 9,401,297 74,449,669 Investments 21,997,270 1,809,560 23,806,830 t� Capital assets-net: Land and nondepreciable land LL improvements 82,376,461 2,579,137 84,955,598 p Buildings and improvements 60,705,375 4,405,053 65,110,428 r_ Improvements other than buildings 186,824,121 24,549,098 211,373,219 C Utility plant 102,651,465 102,651,465 Machinery and equipment 24,386,438 4,372,935 28,759,373 Artwork and historical treasures 310,208 - 310,208 Assets held for sale 60,562 - 60,562 y Construction in progress 33,763,400 1,721,307 35,484,707 Accumulated depreciation (124,077,625) (69,300,580) (193,378,205) Total capital assets-net 264,348,940 70,978,415 335,327,355 O Total noncurrent assets 351,394,582 82,189,272 433,583,854 M Total assets 387,042,385 110,354,255 497,396,640 Deferred Outflows of Resources Deferred loss on refunding 266,749 22,445 289,194 Total deferred outflows of resources 266,749 22,445 289,194 jl Liabilities CURRENT LIABILITIES LL Accounts payable and accrued liabilities 7,074,864 2,726,858 9,801,722 Deposits and other liabilities 5,089,432 108,994 5,198,426 Retainage payable 828,480 50,167 878,647 Compensated absences 162,104 33,660 195,764 N Unearned revenue 186,109 80,906 267,015 � Accrued interest payable 481,216 72,385 553,601 Bonds payable 9,839,376 1,440,624 11,280,000 K Capital lease payable - 75,265 75,265 F Intergovernmental payables 128,249 - 128,249 W Total current liabilities 23,789,830 4,588,859 28,378,689 - NONCURRENT LIABILITIES = Customers'deposits - 2,453,773 2,453,773 Bonds payable 107,827,443 15,654,281 123,481,724 Capital lease payable - 169,268 169,268 t Compensated absences 2,717,860 393,704 3,111,564 t? Intergovernmental payables - 922,189 922,189 Other post employment benefits obligation 8,661,205 1,106,219 9,767,424 Z Net pension obligation 3,764,832 470,118 4,234,950 - Total noncurrent liabilities 122,971,340 21,169,552 144,140,892 A Total liabilities 146,761,170 25,758,411 172,519,581 Deferred Inflows of Resources V Deferred gain on refunding 205,909 39,828 245,737 Total deferred inflows of resources 205,909 39,828 245,737 d Net Position E Net investment in capital assets 196,926,762 58,375,965 255,302,727 V Restricted for: <C Debt service 4,115,704 - 4,115,704 Q Impact fees restricted for construction - 3,788,127 3,788,127 Unrestricted 39,299,589 22,414,369 61,713,958 Total net position $ 240,342,055 $ 84,578,461 $ 324,920,516 The notes to the financial statements are an integral part of this statement. 19 Packet Pg. 19 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 20 Packet Pg. 195 F.1.a V M d) M N � V (fl O 0 M N N 0 O r— M r— V N (fl O O V M O M d) d) V (o V I— to M 0 N O Cn co Cl d) (C (C (C (C d) V V O of to � d) V (C ' N � � Co I— V co d) to M N of O M Co I— d) N (D O N M d) O O M V Cn d) Cn O N (fl d) O O N M O V V (fl (fl to C14 (fl d) N C' d) Cn oc N (7) O M N M V M O oc d) L 00 0 V V Co OJ N (D V OJ V OJ N N V 0 p -' `-' V V N — M M Q O ~ d a � a Z to a� - m o co c U� o o m m a m rn v C= L m L v rn v t U a to o N co co ° °O co v o0 U- to LO L oc oc M rn � � N .> N V M co c N U N m Q > EFJ ER ER Q N N_ (fl O O V O to V Un 0 C O O V M O O V I— Cn co co r— (fl O O to Cn N 0 Cl d) (C (C (C (C O of �? � d) V O oc N O N D- I— V 0 d) to M M M r— d) N 0 O N N V O N L x rn M V Cn d) to to O O N co O N V (fl O d) 'ti- (3i O M N M N O N M N ' � � M V N V M O Ci N ` ` ` N — Z O U N N 0 Q V LL W fn O OJ r— N N O n V I� M C0 C0 C C (fl Co N d) ' M ' ' ' M � to O co r- d) Cn (fl (fl 0 to r— N r— r— W N 'C r N N +�+ ~ V N O Jo U U v> v> 2 N� C0 i w w m m O N N N a a Q 'U O a J 2 U 2 N c Mv �- 0 00 N rn O w6 a) Q N O 0) 40 c N C O > rd) N 00 00 a a) �a) oc N Q N N N 'E N i r N O E E a ti M.. O C a T Z (6 } ' flC CO N O d) of O V N a) *65 C N — O LL O N O d) N N r— co O N fl > M N d) M d) Cn (C d) 6 > d N d C FN CUo O M C0 d) V I� M C > L> a N LL 70 a)'o U to (fl V Co O CO of N N T N N U '� to M M co O V N M C a) a U w- t N ` N N 0 O O co U rn C i — w _ _ V) V) CD — — ~ Z Z N N O Cn O N N co co V co co x � O O M 00 00 (D O to M h N Cn (C Cn Cl d) O Cl d) Na) Cfl Uo N to O 0 N M N N h N M M 0 r— 0 V M V U) N O d) d) d) O O Cn V O y N CO M r— CO V N Cn N O a M (fl N M O W co ER ER N s= V co E N co Z O W D N 0 _ c > E O ��♦ —co U p N f/i N > .. �6 CL N C U t m E N d p C N N N G E co _ > > w a) Y c m E (6 a Y a N O N C O O C O a N �j CL C7 E ° w o o a� a�i U- Packet Pg. 196 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Balance Sheet Governmental Funds September 30, 2014 0 CL a> General Capital General Debt Parks and Recreation W General Fund Projects Service Development 7z Assets Cash and cash equivalents $ 6,653,792 $ $ $ 689,049 ii Investments 8,983,828 1,692,004 Receivables,net of allowance Accounts 293,615 - Q Property taxes 172,336 - c N Other taxes receivable 1,922,856 769,209 Interest receivable 5,034 72,927 353 868 >- Special assessments receivable - 86,147 - - Intergovernmental receivables 50,397 849,557 613,584 LL Other receivables 112,044 69,985 35,924 0 Due from other funds 147,760 - - - c Prepaid items 79,771 2,168 3,140 6,961 Inventories,at cost 77,164 - - 19,509 a) Advances to other funds 293,524 L a Restricted: 0 Cash and cash equivalents 52,951,605 746,188 M Investments - 12,499,459 1,032,812 Total assets $ 18,792,121 $ 66,531,848 $ 1,782,493 $ 3,827,108 I jbcj iAf t LL Accounts payable $ 1,003,439 $ 3,116,508 $ - $ 560,888 LL Q Retainage payable - 687,418 141,062 v Accrued liabilities 777,366 6,398 80,045 0 N Intergovernmental payables - - - Deposits and other liabilities 2,885,018 697,406 24,313 axi Advances from other funds - - - ~ Unearned revenue 145,734 - 39,742 Total liabilities 4,811,557 4,507,730 846,050 Ef gf ssf e!.bgpoc t!pgSf t pvsdf t Unavailable revenue property taxes 172,336 - 2 Unavailable revenue-grants - 849,557 237,539 Z w Unavailable revenue-assessments - 213,531 - 0 Total deferred inflows of resources 172,336 1,063,088 237,539 v d E ca Q 22 Packet Pg. 197 F.1.a 0 CL d Tax Increment Other w Gas Development Finance District#2 Governmental Total Governmental 7z ca S $ 729,381 $ $ 1,181,246 $ 9,253,468 ii 1,423,807 2,871,863 14,971,502 - 96,840 390,455 Q 172,336 c N 824,198 3,516,263 829 3,356 3,274 86,641 86,147 131,763 1,645,301 LL 57,937 275,890 0 147,760 c 18,510 110,550 96,673 293,524 L CL 0 4,643,118 4,115,623 62,456,534 M 6,546,770 1,918,229 21,997,270 $ 2,211,954 $ 11,193,244 $ 11,161,546 $ 115,500,314 $ 217 $ $ 176,641 $ 4,857,693 Q 828,480 v 93,994 957,803 0 N 128,249 128,249 9 3,606,746 X 3,226,239 3,226,239 633 186,109 3,226,456 399,526 13,791,319 ca 172,336 20,796 1,107,892 Z w 213,531 0 20,796 1,493,759 v (Continued) d >_ ca Q 23 Packet Pg. 198 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Balance Sheet Governmental Funds September 30, 2014 0 CL a> General Capital General Debt Parks and Recreation W General Fund Projects Service Development 7Z Gioe!Cbrbodf Nonspendable: ii Inventories 77,164 - - 19,509 Prepaids 79,771 2,168 3,140 6,961 Advances 293,524 - - - Q Restricted: c N Municipal court technology&security 472,163 L ca Record preservation fee 4,000 >- Parks and recreation development - 1,423,689 Crime control district - - w ii Debt service 1,779,353 0 Grants - 0 Promotional&economic development Public safety - Capital projects(bond funded) 51,499,838 111,116 L a Committed: 0 Donations M r Drainage utility Gas development Assigned: LL Savings incentive program 250,360 LL Q Retirement stabilization 250,000 v Utility billing assistance 8,571 0 N Rail station project 1,200,000 Municipal facilities 2,000,000 - FT FT Recreation centre - - 872,690 Capital projects - 9,459,024 - Encumbrances 102,080 - 309,554 Unassigned 9,070,595 - - - Total fund balance(deficit) 13,808,228 60,961,030 1,782,493 2,743,519 W Total liabilities,deferred inflows Z w and fund balance $ 18,792,121 $ 66,531,848 $ 1,782,493 $ 3,827,108 0 U The notes to the financial statements are an integral part of this statement. 0 E ca Q 24 Packet Pg. 199 F.1.a 0 CL d Tax Increment Other w Gas Development Finance District#2 Governmental Total Governmental 7z ca S LL - 96,673 18,510 110,550 293,524 Q 0 N 472,163 L ca 4,000 1,423,689 1,541,186 1,541,186 LL 2,336,351 4,115,704 0 63,914 63,914 c 1,296,515 1,296,515 815,463 815,463 11,193,244 2,551,110 65,355,308 a 0 582,979 582,979 M 1,501,626 1,501,626 �a 250,360 Q 250,000 U 8,571 0 N 1,200,000 2,000,000 X 872,690 9,459,024 33,570 445,204 (1,014,502) 8,056,093 (1,014,502) 11,193,244 10,741,224 100,215,236 z w $ 2,211,954 $ 11,193,244 $ 11,161,546 $ 115,500,314 0 U d E t v <a Q 25 Packet Pg.200 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 26 Packet Pg.201 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position GOVERNMENTAL FUNDS September 30, 2014 0 CL d �a Total fund balances--governmental funds $ 100,215,236 ca Amounts reported for governmental activities in the statement of net position ii are different because: d Capital assets used in governmental activities resources (excluding internal service ' Q capital assets) are not financial resources and, therefore, are not reported as net position in governmental funds. 260,234,629 c N L Certain receivables are not available to pay current-period expenditures and, therefore, are reported as unavailable revenue in the funds. 1,538,357 Certain litigation liabilities are not due and payable in the current period and, therefore, LL w are not reported as liabilities in the funds. (1,465,000) 0 0 Internal service funds are used by the City's management for building and a vehicle support services, self insurance, and information services. The assets and liabilities of the internal service funds, net of amounts included in business L type activities, are included with governmental activities in the Statement of Net Position but are not included at the fund level. 11,902,911 0 ti M r Long-term liabilities and related deferred inflows and outflows, including bonds payable, loans payable, accrued interest payable, compensated absences, other post employment benefits, and net pension obligation, are not due and payable in the current period and, therefore, are not reported as liabilities in the funds. (132,084,078) U_ Q U Total net position--governmental activities $ 240,342,055 c N f� X The notes to the financial statements are an integral part of this statement. 9 See note II A for additional information on reconciliation calculations. T x ca z w 0 U d E t v <a Q 27 Packet Pg.202 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Revenues, Expenditures,and Changes in Fund Balance Governmental Funds Year Ended September 30,2014 Parks and General Capital General Debt Recreation O General Fund Projects Service Development CL d REVENUES W Taxes $ 28,064,303 $ $ 7,074,213 $ 4,506,169 License and permits 1,632,278 - - <a Charges for services 2,962,952 4,230 2,742,491 S LL Gas utility leases and royalties - - - 'a d Fines 1,990,953 Civil citations - Q Contributions 10,943 - - 1,500 d Investment income(loss) 82,641 194,401 6,558 18,127 N Intergovernmental 2,199,941 739,194 82,853 1,416,269 Forfeitures O Developer contributions Miscellaneous 158,581 10,596 41 219,637 Total revenues 37,102,592 948,421 7,163,665 8,904,193 LL EXPENDITURES O General government 9,760,542 300 - - C Public safety 23,590,071 - - Culture and recreation 3,527,694 - 5,559,713 O Public works 2,857,374 38 - d Capital outlay: General government 47,759 13,056,851 M Public safety - - Culture and recreation 3,500 20,147 3,389,518 Public works - 9,787,396 - - E LL Debt service: W Principal retirement - 6,528,320 Q Interest and fiscal charges - - 3,036,883 - V d' Total expenditures 39,786,940 22,864,732 9,565,203 8,949,231 c Excess(deficiency)of revenues N over expenditures (2,684,348) (21,916,311) (2,401,538) (45,038) OTHER FINANCING SOURCES(USES) H Issuance of debt 22,360,000 - Proceeds from refunding of debt - 3,936,985 _ Premium on issuance of debt 310,000 - <a Payment to refunded bond escrow agent - - (3,936,985) - Proceeds from sale of assets 8,464 5,161 - 5,725 Transfers in 4,129,506 10,150,084 1,568,320 562,227 Z Transfers out (2,587,661) (974,136) - (855,071) O Total other financing sources(uses) 1,550,309 31,851,109 1,568,320 (287,119) Net change in fund balance(deficit) (1,134,039) 9,934,798 (833,218) (332,157) U Fund balance-beginning of year 14,942,267 51,026,232 2,615,711 3,075,676 Fund balance(deficit)-end of the year $ 13,808,228 $ 60,961,030 $ 1,782,493 $ 2,743,519 >_ t v <a The notes to the financial statements are an integral part of this statement. Q 28 Packet Pg.203 F.1.a Gas Tax Increment Other Total E O Development Finance District#2 Governmental Governmental CL d $ $ - $ 7,980,792 $ 47,625,477 - 1,632,278 <a 110,423 861,333 6,681,429 S LL 1,187,340 - 1,187,340 d - - 1,990,953 990,714 990,714 Q - - 187,382 199,825 d 6,458 29,286 (17,849) 319,622 N - - 633,909 5,072,166 - 107,275 107,275 600,000 - 600,000 - - 3 388,858 1,904,221 29,286 10,743,559 66,795,937 LL O a 394,300 10,155,142 C 5,432,743 29,022,814 144,096 9,231,503 d 67,104 2,924,516 CL 4,087,347 16,000 17,207,957 M - 226,300 226,300 12,869 3,426,034 82,188 9,869,584 LL w LL 2,050,640 8,578,960 Q - 887,502 3,924,385 U d' 4,087,347 9,313,742 94,567,195 0 N (2,183,126) 29,286 1,429,817 (27,771,258) T F 2,000,000 24,360,000 - 3,936,985 Z 310,000 <a - (3,936,985) 150 19,500 v 187,285 16,597,422 Z (4,026,390) (4,899,818) (13,343,076) O (4,026,390) - (2,712,383) 27,943,846 (6,209,516) 29,286 (1,282,566) 172,588 U 5,195,014 11,163,958 12,023,790 100,042,648 $ (1,014,502) $ 11,193,244 $ 10,741,224 $ 100,215,236 E t v <a Q 29 Packet Pg.204 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 30 Packet Pg.205 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended September 30, 2014 C CL d Ta Net change in fund balances--total governmental funds $ 172,588 ca Amounts reported for governmental activities in the statement of activities LL are different because: d Governmental funds report capital outlays as expenditures. However, in the statement 3 of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays N exceeded depreciation in the current period. 20,638,589 L ca d The net effect of various transactions involving capital assets (i.e. sales, Ta trade-ins, and donations)is to increase net position. 675,989 U_ Certain deferred inflows of resources were earned in prior year but not yet available o for fund level activity. This decrease is due to the deferred inflows becoming available c in current year. (444,170) d Certain long-term liabilities are accrued at the government-wide level but not at the L fund level. The current year change in those liabilities is reported as expense in a the statement of activities. Expenses recorded for accrual of interest and c amortization expense are included in this category. (1,746,553) Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of bond S U_ principal is an expenditure in the governmental funds, but the repayment reduces long- W term liabilities in the statement of net position. This is the difference between repayments Q and proceeds received. (16,026,975) U Internal service funds are used by management to charge the costs of certain activities, N such as insurance and fleet maintenance, to individual funds. The net revenue x (expense)of certain internal service funds is reported with governmental activities (exclusive of capital assets and debt). 781,736 x Change in net position of governmental activities $ 4,051,204 ca The notes to the financial statements are an integral part of this statement. Z w See note II B for additional information on reconciliation calculations. U d >_ t v <a Q 31 Packet Pg.206 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Net Position PROPRIETARY FUNDS September 30,2014 Governmental _ Enterprise Funds Activities- 0 Utility Aquatic Park Golf Total Enterprise Internal Service y ASSETS Current Cash and cash equivalents $ 2,400,417 $ 997,100 $ 536,650 $ 3,934,167 $ 1,960,280 Investments 10,129,661 1,722,210 173,595 12,025,466 8,999,018 S LL Accounts receivable,net of allowance: >3 Billed 1,850,806 - - 1,850,806 d Unbilled 2,619,469 - - 2,619,469 Other 11,738 257,213 4,350 273,301 47,300 Interest receivable 19,246 2,915 359 22,520 14,965 c Intergovernmental receivable 479,891 - - 479,891 L Prepaid items 19,119 2,367 17,897 39,383 385,149 Due from other funds 34,208 - - 34,208 Inventories,at cost 298,159 21,206 65,439 384,804 126,443 Total current assets 17,862,714 3,003,011 798,290 21,664,015 11,533,155 LL w Noncurrent 0 Restricted assets p Cash and cash equivalents 9,227,482 173,815 9,401,297 2,591,838 Investments 1,809,560 - 1,809,560 - d Total restricted cash and cash equivalents 11,037,042 173,815 11,210,857 2,591,838 y L Advances to other funds 3,396,102 - 3,396,102 0- Capital assets,at cost c Land 75,366 745,771 1,758,000 2,579,137 - M Building and improvements 1,136,327 2,465,964 802,762 4,405,053 135,455 " Other improvements - 19,258,511 5,290,587 24,549,098 1,020,082 Utility plant in service 102,651,465 - - 102,651,465 - LL Machinery and equipment 1,970,412 808,109 1,594,414 4,372,935 9,089,720 W LL Construction in progress 1,721,307 - - 1,721,307 a U Accumulated depreciation (54,086,647) (9,713,175) (5,500,758) (69,300,580) (6,130,946 Net capital assets 53,468,230 13,565,180 3,945,005 70,978,415 4,114,311 N Total noncurrent assets 67,901,374 13,565,180 4,118,820 85,585,374 6,706,149 w Total assets 85,764,088 16,568,191 4,917,110 107,249,389 18,239,304 DEFERRED OUTFLOWS OF RESOURCES F Deferred loss on refunding 6,459 10,196 5,790 22,445 Total deferred outflows of resources 6,459 10,196 5,790 22,445 _ LIABILITIES <a Current t Accounts payable and accrued expenses 2,436,906 111,580 178,372 2,726,858 1,259,368 Retainage payable 50,167 - - 50,167 - Z Other current liabilities 87,262 4,409 17,323 108,994 17,686 4o- Compensated absences 27,031 6,629 - 33,660 17,364 Unearned revenue - 9,506 71,400 80,906 - V Due to other funds - - 181,968 181,968 d Accrued interest payable 35,836 28,331 8,218 72,385 E Bonds payable 785,000 560,624 95,000 1,440,624 Capital lease payable - - 75,265 75,265 Total current liabilities 3,422,202 721,079 627,546 4,770,827 1,294,418 Q 32 Packet Pg.207 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Net Position PROPRIETARY FUNDS September 30,2014 Governmental _ Enterprise Funds Activities- 0 Utility Aquatic Park Golf Total Enterprise Internal Service y Noncurrent W Customer deposits 2,453,773 - - 2,453,773 Bonds payable 9,704,346 5,244,520 705,415 15,654,281 Capital lease payable - - 169,268 169,268 S LL Compensated absences 328,154 65,550 - 393,704 232,745 -a Intergovernmental payables 922,189 - - 922,189 d Advances from other funds - - 463,387 463,387 3 Other post employment benefits obligation 953,811 152,408 - 1,106,219 740,779 Net pension obligation 402,917 67,201 - 470,118 318,230 c Total noncurrent liabilities 14,765,190 5,529,679 1,338,070 21,632,939 1,291,754 L Total liabilities 18,187,392 6,250,758 1,965,616 26,403,766 2,586,172 DEFERRED INFLOWS OF RESOURCES Deferred gain on refunding - 39,828 - 39,828 Total deferred inflows of resources 39,828 39,828 LL w NET POSITION 0 Net investment in capital assets 47,650,233 7,731,706 2,994,026 58,375,965 4,122,155 p Impact fees restricted for construction 3,788,127 - - 3,788,127 - Unrestricted(deficit) 16,144,795 2,556,095 (36,742) 18,664,148 11,530,977 y Total net position $ 67,583,155 $ 10,287,801 $ 2,957,284 $ 80,828,240 $ 15,653,132 y L a Reconciliation to business-type activities: Some amounts reported for business-type activities in the Statement of Net Position are different because certain ° internal balances are included with business-type activities 3,750,221 M Net Position of business-type activities $ 84,578,461 .� �a The notes to the financial statements are an integral part of this statement. E LL W LL Q U 0 N f� x T F x is z w 0 U 0 E t v <a Q 33 Packet Pg.208 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Revenues, Expenses,and Changes in Net Position PROPRIETARY FUNDS Year Ended September 30,2014 Governmental Enterprise Funds Activities- Utility Aquatic Park Golf Total Enterprise Internal Service O OPERATING REVENUES Q d Charges for services: w Water and sewer service $ 29,465,628 $ $ $ 29,465,628 $ Service charges 918,662 918,662 Inspection fees 87,990 87,990 Golf course fees and charges - 2,313,776 2,313,776 LL Aquatic park admissions and services - 3,998,643 - 3,998,643 - 'a d Other intergovernmental 84,842 - 84,842 14,902 Risk management - - 9,599,854 Q Facilities and fleet management 5,799,351 d Information systems management - - - - 2,587,486 O Miscellaneous revenues 10,898 21,327 738 32,963 390,301 N L Total operating revenues 30,568,020 4,019,970 2,314,514 36,902,504 18,391,894 <C OPERATING EXPENSES >_ Claims - - - - 9,103,083 Contractual services 1,650,172 970,233 2,620,405 1,792,638 v Water purchases 8,252,196 - 8,252,196 - LL Wastewater treatment services 5,018,420 - 5,018,420 - O Personnel services 5,310,489 1,613,086 - 6,923,575 3,732,366 r_ O Golf course sales and service - - 1,968,587 1,968,587 - CU Repairs and maintenance 3,798,958 405,342 - 4,204,300 1,619,354 Supplies 317,599 556,313 - 873,912 1,454,568 d Depreciation 3,255,947 775,037 433,484 4,464,468 888,844 i Total operating expenses 27,603,781 4,320,011 2,402,071 34,325,863 18,590,853 �- Operating income (loss) 2,964,239 (300,041) (87,557) 2,576,641 (198,959) p NONOPERATING REVENUES(EXPENSES) M Investment income(loss) 42,465 3,403 (25,861) 20,007 30,302 Interest and fiscal charges (327,135) (221,955) (30,933) (580,023) - CU Other income(expense) 286,308 14,248 300,556 - E LL Gain(loss)on disposal of assets (135,470) (1,000) - (136,470) 42,578 w Total nonoperating revenues(expenses) (133,832) (219,552) (42,546) (395,930) 72,880 Q Income(loss)before transfers 2,830,407 (519,593) (130,103) 2,180,711 (126,079) V TRANSFERS d r Transfers in 1,207,811 O Transfers out (3,824,547) (219,067) (4,043,614) (418,543) N Total transfers-net (3,824,547) (219,067) (4,043,614) 789,268 CU X Change in net position (994,140) (738,660) (130,103) (1,862,903) 663,189 Net position-beginning of year 68,577,295 11,026,461 3,087,387 82,691,143 14,989,943 y Net position-end of year $ 67,583,155 $ 10,287,801 $ 2,957,284 $ 80,828,240 $ 15,653,132 - 2 Reconciliation of Change in Net Position-Business-type Activities: Change in net position of enterprise funds (1,862,903) Some amounts reported for business-type activities in the Statement of Activities are different v because the net revenue of certain internal revenue service funds is reported with business-type .2 activities (118,547) Z Change in net position of business-type activities $ (1,981,450) ,- O The notes to the financial statements are an integral part of this statement. U d E t v <a Q 34 Packet Pg.209 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Statement of Cash Flows PROPRIETARY FUNDS Year Ended September 30,2014 Governmental Enterprise Funds Activities- Internal Utility Aquatic Park Golf Totals Service C Cash flows from operating activities: Q d Receipts from customers $ 30,586,800 $ 3,945,954 $ 2,309,441 $ 36,842,195 $ - W Receipts from interfund services provided - - - - 17,986,691 <C Other operating revenue(expense) 25,724 23,820 4,298 53,842 372,387 v Payments to suppliers (21,639,870) (1,953,562) (1,977,839) (25,571,271) (14,207,872) Payments to employees (5,128,157) (1,596,942) - (6,725,099) (3,545,396) jl Net cash provided by operating activities 3,844,497 419,270 335,900 4,599,667 605,810 Cash flows from noncapital financing activities: Transfers from other funds 1,207,811 3 Transfers to other funds (3,824,547) (219,067) (4,043,614) (418,543) Q Advances to other funds (3,226,239) (147,760) (3,373,999) r Net cash provided by(used for)noncapital and N related financing activities (7,050,786) (219,067) (147,760) (7,417,613) 789,268 Cash flows from capital and related financing activities: Insurance recovery proceeds 286,308 14,248 300,556 - Proceeds from capital debt 1,515,000 180,000 1,695,000 Acquisition and construction of capital assets (1,576,745) (5,390) (25,493) (1,607,628) (1,679,895) I.L Principal paid on capital debt (867,486) (633,735) (343,237) (1,844,458) Interest paid on capital debt (332,727) (239,309) (29,860) (601,896) - r- Proceeds from sale of capital assets 42,578 2 Net cash used for capital and related financing activities (975,650) (878,434) (204,342) (2,058,426) (1,637,317) d Cash flows from investing activities: N L Purchase of investments (8,006,972) (1,154,736) (116,276) (9,277,984) (6,059,225) Proceeds from the sale of investments 8,401,445 2,086,756 664,455 11,152,656 7,387,801 Interest and dividends received 52,357 5,457 5,575 63,389 53,288 ti Net cash provided by investing activities 446,830 937,477 553,754 1,938,061 1,381,864 Net increase(decrease)in cash and cash equivalents (3,735,109) 259,246 537,552 (2,938,311) 1,139,625 Cash and cash equivalents beginning of year 15,363,008 737,854 172,913 16,273,775 3,412,493 LL Cash and cash equivalents end of year $ 11,627,899 $ 997,100 $ 710,465 $ 13,335,464 $ 4,552,118 W LL Reconciliation of operating income(loss)to net cash V provided by operating activities: d' Operating income(loss) $ 2,964,239 $ (300,041) $ (87,557) $ 2,576,641 $ (198,959) O Adjustments to reconcile operating income(loss)to net N cash provided by operating activities: Depreciation expense 3,255,947 775,037 433,484 4,464,468 888,844 y Other expense - - - - (13,320) ~ (Increase)decrease in accounts receivable 114,520 (52,689) (4,335) 57,496 (30,502) (Increase)decrease in intergovernmental receivables (359,163) (359,163) - _ (Increase)decrease in inventories (127,836) (4,110) (23,166) (155,112) (12,843) (Increase)decrease in prepaid items 1,341 6,657 604 8,602 41,583 Increase(decrease)in accounts payable (2,394,001) (28,630) 13,310 (2,409,321) (253,649) v Increase(decrease)in customer deposits payable 142,307 - 142,307 - Increase(decrease)in compensating absences (33,960) (14,849) (48,809) 5,432 Z Increase(decrease)in other post employment benefits 210,456 30,157 240,613 161,050 p Increase(decrease)in intergovernmental payable 146,840 - 146,840 - +�+ Increase(decrease)in other liabilities (82,029) 4,409 (77,620) - () Increase(decrease)in net pension obligation 5,836 836 - 6,672 4,465 Increase(decrease)in unearned revenues - 2,493 3,560 6,053 (2,314) 0 Increase(decrease)in accrued liabilities - - - - 16,023 t Total adjustments 880,258 719,311 423,457 2,023,026 804,769 Net cash provided by operating activities $ 3,844,497 $ 419,270 $ 335,900 $ 4,599,667 $ 605,810 ++- Q Noncash from capital and related financing activities: Capitalized interest 3,399 3,399 Loss on disposal of assets (135,470) (1,000) (136,470) (521,160) The notes to the financial statements are an integral part of this statement. 35 Packet Pg.210 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Statement of Net Position FIDUCIARY FUNDS September 30, 2014 0 OPEB Trust CL d ASSETS �a Investments, at fair value Mutual funds $ 1,229,763 `U Total assets 1,229,763 LL NET POSITION ' Held in trust for other post employment benefits 1,229,763 Q Total net position $ 1,229,763 0 N L The notes to the financial statements are an integral part of this statement. �a U- 4- 0 0 ca d d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d >_ t v <a Q 36 Packet Pg.211 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Statement of Revenues, Expenses, and Changes in Net Position FIDUCIARY FUNDS For the Year Ended September 30, 2014 0L d OPEB Trust ADDITIONS CU Contributions: LL Employer $ 1,208,890 d Investment earnings 78,232 Total additions 1,287,122 Q DEDUCTIONS o N Benefit payments 1,108,890 a Investment expense 6,538 Total deductions 1,115,428 Change in net position 171,694 LL Net position - beginning 1,058,069 0 Net position -ending $ 1,229,763 0 ca The notes to the financial statements are an integral part of this statement. L a 0 ti M r f� U- w U- Q U 0 N f� X d H x is z w 0 U d >_ t v <a Q 37 Packet',Pg.212 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 38 Packet Pg.213 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Notes to Basic Financial Statements September 30, 2014 0 CL Page Note I Summary of Significant Accounting Policies A. Reporting entity 41 B. Government-wide and fund financial statements 41 C. Measurement focus, basis of accounting, and financial statement presentation 42 LL D. Assets, liabilities, and net position or fund balance d Deposits and investments 43 Receivables and payables 44 Q Inventories and prepaid items 44 Restricted assets 44 c N Capital assets 45 L Compensated absences 46 Long-term obligations 46 Deferred outflow/inflows of resources 46 Fund Balance 47 w 0 Note II Reconciliation of Government-Wide and Governmental Fund r_ Financial Statements 48 2 A. Balance sheet reconciliation 48 B. Statement of revenues, expenditures, and changes in fund balance reconciliation 49 L a Note III Detailed Notes on All Funds 51 0 A. Deposits and investments 51 M Deposits 51 Investments 52 a Interest rate risk 53 S U_ Custodial credit risk 53 W Credit risk 54 U_ Q OPEB Trust Fund Investments 54 v Interest rate risk 54 d Custodial credit risk 54 Credit risk 54 ca B. Receivables 55 x Unearned revenue 55 C. Capital assets 56 T Construction commitments 57 = D. Interfund receivables, payables, and transfers 57 Governmental 59 Proprietary 60 E. Long-term debt 60 General obligation bonds 60 Z w Certificates of obligation 60 0 Sales tax revenue bonds 61 Capital leases 62 v Refunding of Debt 62 Changes in long-term liabilities 63 E ca Q 39 Packet Pg.214 F.1.a Note IV Other Information 63 A. Risk management 63 B. Contingent liabilities 64 C. Postemployment benefits 64 0 CL Deferred Compensation Plan 64 Retiree Healthcare Plan 64 D. Employee retirement systems and pension plans 67 Plan description 67 Contribution 67 E. Subsequent events 69 LL F. Implementation of future GASB Statements 69 d Q 0 N L d V LL W 0 d d L a 0 ti M r f� LL w LL Q U 0 N N M x d H x is z w 0 U d >_ t v <a Q 40 Packet Pg.216 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 0 The City of North Richland Hills, Texas (the "City") Home Rule Charter was adopted by the voters at an d election held on November 3, 1964. The City operates under a Council-Manager form of government. The City provides a full range of services including police and fire protection; municipal court operations; the construction and maintenance of streets and infrastructure; parks, library, and recreational activities including tennis center operations; neighborhood services activities; planning and inspections; and the operations of a water and wastewater system, a golf course, and a public water park. A private contractor, LL through a franchise agreement, provides solid waste collection and disposal services for the City. The accounting policies of the City conform to accounting principles generally accepted in the United States Q of America ("GAAP") as applicable to governmental units. The Governmental Accounting Standards Board d ("GASB") is the accepted standard setting body for establishing governmental accounting and financial c reporting principles. The more significant accounting policies of the City are described below. `*' L d A. Reporting Entity �a As required by GAAP, these basic financial statements present the primary government and its n component units, entities for which the government is considered to be financially accountable. The LL w blended component units, although legally separate entities, are, in substance, part of the primary 0 government's operations. As such, data from these units is combined with data of the primary c government. Discretely presented component units are entities that are legally separate from the City, but for which the City is financially accountable or whose relationships with the City are such that exclusion would be misleading or incomplete. L Blended Component Units - The North Richland Hills Parks and Recreation Facilities Development Corporation ("PRD") is used to account for the accumulation of resources to build and improve City ° parks and recreational facilities and fund economic development activities. The North Richland Hills Crime Control and Prevention District ("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 of the primary government. The Boards of Directors of both component units are ii substantially the same as the City Council. I= U_ Q Tax Increment Financing District No. 1 ("TIF #1") was created to fund drainage improvements that v would alleviate flooding problems, reduce property damage associated with the flooding, and stimulate c development within the zone of TIF #1. In 2008, TIF #1 was expanded to provide funding for N intersection improvements and the burial of utility lines to enhance economic revitalization in the area. Tax Increment Financing District #2 ("TIF #2") was created to provide funding for public improvements that would benefit the participants in and citizens of TIF #2. These TIF's meet the criteria for blending as the City Council and TIF Boards are substantially the same. In addition, _ although other entities are involved in the TIF, the primary financial benefit or burden relationship is = between the City and the TIF's, and management of the City has day-to-day operational responsibility for the activities of the TIF. B. Government-Wide and Fund Financial Statements Z w The government-wide financial statements (i.e., the statement of net position and the statement of 0 activities) report information on all of the non-fiduciary activities of the primary government and its v blended component units. For the most part, the effect of interfund activity has been eliminated from these statements. However, interfund services provided and used are not eliminated in the consolidation process. Governmental activities, which normally are supported by taxes and E intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on user fees and charges for support. Q 41 Packet Pg.216 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges to customers or applicants who purchase, o CL use, or directly benefit from goods, services, or privileges provided by a given function or segment; and grants and contributions that are designated to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues ru are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary LL funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. ' Q C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation c N L The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial >_ statements. Revenues are recorded when earned and expenses are recorded when a liability is a incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in T the year for which they are levied. Grants and similar items are recognized as revenue as soon as all w eligibility requirements imposed by the provider have been met. o 0 Governmental fund financial statements are reported using the financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, a the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual ° accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. �a Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all ii considered to be susceptible to accrual and have been recognized as revenues of the current fiscal W period. All other revenue items are considered to be measurable and available only when cash is v received by the City. d The City reports the following major governmental funds: N ca The General Fund is the City's primary operating fund. It accounts for all financial resources d traditionally associated with governments which are not required to be accounted for in another fund. H Major functions financed by the General Fund include general government, public safety, culture and T recreation, and public works. Financing is provided from taxes (primarily property, sales, and = franchise), licenses and permits, fines, and investment income. ca The General Capital Projects Fund is used to account for financial resources used for the acquisition and construction of major street, drainage, and municipal facilities capital assets. Z The General Debt Service Fund accounts for the accumulation of resources for the payment of o principal, interest, and related charges on long-term general obligation debt of governmental funds. Financing is provided primarily by a specific annual property tax levy. v The Parks and Recreation Facilities Development Fund accounts for the accumulation and use of resources to build and improve City parks and recreation facilities as well as economic development projects. Q 42 Packet Pg.217 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 The Gas Development Fund accounts for the accumulation and expenditures of resources from gas drilling and exploration on City owned property. 0 The Tax Increment Financing District #2 provides funding for public improvements that would benefit d the participants in and citizens of TIF#2 as well as others in the Metroplex area. W �a The City reports the following proprietary funds: ca The Utility Fund (a major fund) accounts for the distribution of water, transportation of wastewater, and LL solid waste removal services provided to the residents of the City. All activities necessary to provide such services are accounted for in the fund, including, but not limited to, administration, operations, maintenance, financing and debt service, and billing and collections. Q The Aquatic Park Fund (a major fund) accounts for the operation of NRH2O, the City's public water c park. All activities necessary to operate the park are accounted for in the fund, including, but not N limited to, administration, park operations, park maintenance, and financing and debt service. The Golf Course Fund accounts for the operations of Iron Horse Golf Course, the City's public golf course. All activities necessary to operate the course are accounted for in the fund, including, but not limited to, administration, operations, course maintenance, and financing and debt service. LL w 0 Internal Service Funds account for building maintenance services, fleet management, computer and c telephone service, as well as insurance coverage provided to other departments of the City, on a cost reimbursement basis. d The City also reports one fiduciary fund. The OPEB Trust Fund accounts for the activities of the long L term funding of the City's other post employment benefits provided. These funds are contributed by the City on an annual basis to help offset future costs and outflows for post employment benefits o payments. M Amounts reported as program revenues include 1) charges to customers or applicants for goods, 1a services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and E LL contributions, including special assessments. Internally dedicated resources are reported as general W revenues rather than as program revenues. Likewise, general revenues include all taxes. LL Q U Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in N connection with a proprietary fund's principal ongoing operations. The principal operating revenues of w the City's enterprise funds and of the internal service funds are charges to customers for sales and d services. The City also recognizes as operating revenue the portion of tap fees intended to recover the 9 cost of connecting new customers to the system. Operating expenses for enterprise funds and internal T service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting the definition are reported as non-operating revenues and expenses. ra When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. z w 0 D. Assets, Liabilities, and Net Position or Fund Balance _ U Deposits and investments } d Deposits consist of cash and cash equivalents. Substantially all operating deposits and investments E are maintained in pooled deposits and investment accounts. Interest income relating to pooled deposits and investments is allocated monthly to the participating individual funds based on each Q fund's pro-rata share of total pooled deposits and investments. 43 Packet Pg.218 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Investments consist of (1) investments in public fund investment pools, (2) short-term investments that mature in 12 months or less from the time of purchase and (3) investments that mature in greater than 12 months from the time of purchase. 0 CL a> Other than investment pools, most of the City's investments are long-term (i.e., at the time of purchase, W the maturity equals or exceeds one year) and, accordingly, the investments are carried at fair value in accordance with GASB Statement No. 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools." 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, 2014, the City did not Q own any types of securities other than those permitted by statute. d 0 For the purposes of presenting the statement of cash flows for Proprietary Funds, cash and cash N L equivalents are defined as cash and the funds' investment in the City's pooled accounts which provide cash-equivalent liquidity(Note III). �a Receivables and payables n U_ Activities between funds that are representative of lending/borrowing arrangements outstanding at the 0 end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of c interfund loans) or"advances to/from other funds" (i.e., the non-current portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." v0i L Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. M All trade and property tax receivables are shown net of an allowance for uncollectibles. U_ The City's property tax is levied each October 1 on the assessed value listed as of the prior January 1 W for all real property and certain personal property located in the City. Tax liens attach as of February 1. LL Taxes are due upon receipt of the tax bill. v Property taxes are limited by the Texas Constitution to $2.50 per $100 of assessed valuation and by N City Charter to $1.50 per $100 assessed valuation. The combined tax rate to finance general w governmental service and debt service for the year ended September 30, 2014 was $.61 per $100 of d assessed valuation. i— Inventories and prepaid items All inventories are valued at cost using the first-in/first-out ("FIFO") method. Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. Inventories are offset by a fund balance reserve account in applicable governmental funds to indicate E the inventory values are not available for appropriation and are not expendable financial resources. Z w 0 Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. v Restricted assets d E Certain resources set aside for the repayment of outstanding City debt are classified as restricted assets on the balance sheet because their use is limited. The "debt service reserve funds" are used to segregate resources accumulated for outstanding debt. The "construction funds" account includes, but Q 44 Packet Pg.219 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 is not limited to, unspent bond proceeds that are limited as to use for financing the acquisition or construction of capital assets. 0 In the Utility Fund, impact fees are a restriction imposed by the City's governing body for the purpose of d collection of funds from developers for specific utility infrastructure improvement projects. State of Texas Statues grants this authority to the City Council which upon their approval is valid for a five year 2a period. Every five years, the impact fee plan expires and a new program must be developed and submitted to Council for approval. Also designated in the Utility Fund are customer deposits. This restriction is contractually supported. The City is not allowed to use the funds unless it is to refund back to the customer for good standing account history or that they default upon the terms of the agreement. Q Assets have also been restricted by management for the following: c N The Crime Control and Prevention District (Special Revenue) Fund contains assets restricted for transition. The "transition" term is used to identify funds that management and City Council has >_ designated to offset future unforeseen circumstances (i.e. dissolution of the fund due to citizens vote to a end operations of the district). If indeed the half-cent sales tax funding CCD activities is discontinued, w the restricted assets will be used to fund those activities until an alternate funding source can be LL w identified (i.e., during the transition period). 0 0 The Information Services (Internal Service) Fund contains assets used for future system improvements. The intended purpose is to fund major computer system software and hardware system replacements and upgrades. v0i L The Facilities and Construction Services and Fleet Services (Internal Service) Funds contain assets used for building and equipment maintenance and replacement. The building reserve is used to accumulate funds for the implementation of the multi-year plan. Equipment reserve is used to accumulate funds for the replacement of vehicles and heavy equipment. �a The Self-Insurance (Internal Service) Fund contains assets used for future insurance claims. Funds LL will be accumulated until needed to cover these costs of excessive claims or until management has W determined sufficient funds have been accumulated to cover future claims. Q U Future claims of the Self-Insurance Internal Service Fund are funds set and obligated for medical, d dental, prescription, or other risk payables that could arise in future fiscal periods. This fund has a very N proactive approach to plan for future claims and ensure that funding is available to pay when and if the need occurs. d 9 Capital assets T x Capital assets, including property, plant, equipment, and infrastructure assets (e.g., roads, bridges, drainage facilities, parks and related improvements, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements and in the proprietary fund level financial statements. Capital assets are defined by the City as assets with an initial, individual cost of at least $5,000 and an estimated useful life in excess of one year. Assets z purchased or constructed are recorded at historical cost when available or estimated historical cost if o actual cost is unavailable. Donated capital assets are recorded at estimated fair value at the date of donation. v The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. ca Major outlays for capital assets and improvements are capitalized as projects are constructed. Q 45 Packet',Pg.220 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Capital assets of the primary government are capitalized at the following thresholds and are depreciated using the straight-line method over the following estimated useful lives: 0 Capitalization C Asset Category Useful Life Threshold Land $ 100,000 7Z Buildings and improvements 30 years 100,000 Other improvements 30 years 100,000 E ii Water, sewer system and other infrastructure 33 years 100,000 Start-up costs, furniture and fixtures, and certain machinery and equipment 10 years 5,000 Q Firetrucks and ambulances 20 years 25,000 d Other machinery and equipment including vehicles* 3-6 years 5,000-25,000 0 N L *Range is due to different machinery and equipment having different levels of capitalization thresholds 0 within fiscal policy Ta Compensated absences w ii w City employees are granted vacation leave in varying amounts depending on length of service. Sick 0 leave is also granted to employees after six months of service. In the event of termination after one or g more years of service, an employee is paid for all accumulated unused vacation. No reimbursement is a made for unused accumulated sick leave upon termination of employment, except upon retirement. Upon retirement, an employee may convert up to six weeks of accrued sick leave to vacation. Sick pay is recorded when taken. All vacation pay is accrued as vested and included in accrued liabilities in the a government-wide and proprietary fund financial statements. Accrued vacation pay, including converted c sick leave, that is expected to be liquidated within one year, is reported as a short-term liability. The M remainder of the liability is reflected as long-term. Historically the General Fund has liquidated the majority of compensating absences liability. U_ Long-term obligations W U_ Q In the government-wide financial statements and proprietary funds financial statements, long-term debt v and other long-term obligations are reported as liabilities in the applicable governmental activities, c business-type activities, or proprietary fund statement of net position. Bond premiums and discounts, N and losses on bond refundings are deferred and amortized over the life of the related debt using the x straight-line method which approximates the interest method. X In the fund financial statements, governmental funds recognize bond premiums and discounts during = the current period. The face amount of debt issued is reported as other financing sources. Premiums = received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Deferred outflows/inflows of resources Z w 0 In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net v position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The government only has one item that qualifies for reporting in this E category, the deferred loss on refunding, reported in the government-wide and proprietary fund statement of net position. A deferred loss on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of Q the life of the refunded or refunding debt. 46 Packet Pg.221 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources 0 CL (revenue) until then. The government only has one item that qualifies for reporting in this category, the deferred gain on refunding, reported in the government-wide and proprietary fund statement of net position. A deferred gain on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. E LL In governmental fund level, deferred inflows of resources represents certain resources received for property taxes, grants, and assessments that are available but still unearned. Fund balance Q 0 Fund balances are reported within one of the fund balance categories list below. N L 1. Nonspendable, such as fund balances associated with inventories, prepaids, long-term loans and >_ notes receivable, and property held for resale (unless the proceeds are restricted, committed, or a assigned), w 2. Restricted fund balance category includes amounts that can be spent only for specific purposes w stipulated by constitution, external resource providers, or through enabling legislation, 0 3. Committed fund balance classification includes amounts that can be used only for the specific c purposes determined by a formal action of the City's Council (the city's highest level of authority), 4. Assigned fund balance classification are intended to be identified and authorized for specific purposes by the City's authorized representative by the Council (City Manager) and for other purposes that cannot be classified as restricted or committed, a 5. Unassigned fund balance is the residual classification for the government's general fund and includes all spendable amounts not contained in the other classifications. ° M r Committed Fund Balance Policy �a Fund balances are committed by the City Council under specific resolutions or ordinances which were LL adopted to restrict the utilization of special revenue sources. The resolutions or ordinances adopted by LL Council can only be amended or rescinded by an equivalent Council action via resolution or ordinance. v Fund balance reporting as a result of resolutions and ordinances passed by City Council: o U) • General Donations or contributions to the City that do not have specific goals designated by the x donor are committed by council resolution to keep the original general intent for which they were received. w • Drainage Utility Fees are to be utilized for the infrastructure or debt service for such infrastructure. Assigned Fund Balance Policy The City's Assigned Fund Balance is under the direction of the City Manager, (as authorized by the City Council). z w 0 • Savings incentive program represent funds assigned to encourage departments to implement cost savings measures whereby any savings would be accumulated for use at a later date, v • Retirement stabilization are funds for anticipated future increases in TMRS funding requirements, • Rail Station Project is intended to support future infrastructure for alternative transportation 0 methods for citizens, • Utility Billing Assistance is from a TXU Settlement to be used to help water and sewer customers a who are able to prove need of assistance in paying their utility bill, Q 47 Packet',Pg.222 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 • Municipal facilities are funds for anticipated future construction or debt service needs of the 2012 Bond election building construction project, • Capital projects are proceeds assigned by management through budget appropriations to fund 0 CL special capital projects not funded through bond proceeds, � • Recreation Centre assignment is net operations for the program for future infrastructure maintenance and operational needs, • Encumbrances are purchases procured in the current fiscal year, but will not be delivered or services accomplished until the next fiscal year. This assignment of prior year encumbrances E- insures resources are available to complete the purchases. d Fund Balance Flow Assumptions Q Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to N calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance depleted before using any of the components of unrestricted fund balance. Further when the components of unrestricted fund balance can be used for the same purposes, committed fund balance LL is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. c r_ Minimum Fund Balance c ca At the end of each fiscal year, the General Fund should maintain a minimum unassigned fund balance that is no less than 15% of the subsequent year's General Fund Appropriated Expenditure budget. This target amount has been established in order to provide a reasonable level of assurance that the City's a day-to-day operations will be able to continue even if circumstances occur where revenues are c insufficient to cover expenditures. M II. RECONCILIATION OF GOVERNMENT-WIDE AND GOVERNMENTAL FUND FINANCIAL STATEMENTS �a A. Explanation of certain differences between the governmental fund balance sheet and the government- LL wide statement of net position. LL Q The governmental fund balance sheet includes a reconciliation between fund balance — total v governmental funds and net position — governmental activities as reported in the government-wide c statement of net position. N ca One element of that reconciliation explains that "capital assets used in governmental activities (excluding internal service capital assets) are not financial resources and, therefore, are not reported T as assets in governmental funds." The details of the $260,234,629 difference are as follows: x Capital assets, net of depreciation (internal service funds excluded) $ 226,471,229 Construction in progress (internal service funds excluded) 33,763,400 Net adjustment to increase fund balance-total governmental funds to arrive at net position -governmental activities $ 260,234,629 Z w 0 The second element of that reconciliation explains that "certain litigation liabilities are not due and v payable in the current period" are included with governmental activities in the Statement of Net Position but are not included at the fund level." The details of the ($1,465,000)difference are as follows: d E Litigation payable $ (1,465,000) Net adjustment to increase fund balance-total governmental funds Q to arrive at net position -governmental activities $ (1,465,000) 48 Packet Pg.223 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Another element of that reconciliation explains that"certain receivables are not available to pay current- period expenditures and, therefore, are deferred in the funds." The details of the $1,538,357 difference are as follows: o CL d Interest earned but not available within 60 days for Governmental Activities $ 44,598 Unavailable revenue 1,493,759 is Net adjustment to increase fund balance -total governmental funds to arrive at net position -governmental activities $ 1,538,357 d The fourth element of that reconciliation explains that "the assets and liabilities of the internal service Q funds are included with governmental activities in the Statement of Net Position but are not included at c the fund level." The details of the $11,902,911 difference are as follows: N L Net position, internal service funds combined $ 15,653,132 >_ Amount allocated to business-type activities (3,750,221) Net adjustment to increase fund balance-total governmental funds to arrive at net position -governmental activities $ 11,902,911 w 0 0 The last element of that reconciliation explains that "long-term liabilities (excluding internal service funds), including bonds payable, are not due and payable in the current period and, therefore, are not reported in the funds." The details of the $(132,084,078)difference are as follows: L a Bonds payable-short-term $ (9,839,376) c Bonds payable- long-term (107,827,443) M Deferred gain on refunding (205,909) Deferred loss on refunding 266,749 Accrued interest payable (481,216) LL Compensated absences (2,629,855) W Other post employment benefits obligation (7,920,426) v Net pension obligation (3,446,602) d Net adjustment to reduce fund balance -total governmental funds c to arrive at net position -governmental activities $ (132,084,078) `*' ca X d H B. Explanation of certain differences between the governmental fund statement of revenues, T expenditures, and changes in fund balances and the government-wide statement of activities The governmental fund statement of revenues, expenditures, and changes in fund balances includes reconciliation between net changes in fund balances — total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of activities. z One element of that reconciliation explains that "governmental funds report capital outlays as c expenditures. However, in the statement of activities the cost of those assets is allocated over their >, estimated useful lives and reported as depreciation expense." The details of this $20,638,589 v difference are as follows: } 0 >_ ca Q 49 Packet Pg.224 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Capital outlay- assets acquisitions $ 28,389,637 Depreciation expense (7,751,048) Net adjustment to increase net changes in fund balances- Q total governmental funds to arrive at changes in net position of governmental activities $ 20,638,589 �a ca The next element of that reconciliation explains that "the net effects of various miscellaneous LL transactions involving capital assets (i.e. sales, trade-ins, and donations) is to decrease net position." The details of this $675,989 difference are as follows: Asset retirements and impairments $ (57,949) Q Contribution of Capital Assets from outside organizations 733,938 c Net adjustment to increase net changes in fund balances- N L total governmental funds to arrive at changes in net position of governmental activities $ 675,989 �a U_ The next element of that reconciliation explains that"certain deferred inflows of resources were earned c in prior year." The details of this $(444,170)difference are as follows: c Investment income not available for current financial resources $ (29,465) Revenue that is earned but not received (414,705) Net adjustment to decrease net changes in fund balances- L total governmental funds to arrive at changes in net position of governmental activities $ (444,170) ° M r The next element of that reconciliation explains that "certain long-term liabilities are accrued at the government-wide level but not at the fund level." The details of this $(1,746,553) difference are as LL follows: (Excludes Internal Service Funds) LL Q Changes in: Accrued interest/interest expense $ (55,312) c Other post employment benefits (1,737,118) `*' Net pension obligation (48,170) x Compensated absences 94,047 9 Net adjustment to decrease net changes in fund balances- T total governmental funds to arrive at changes in net position _ of governmental activities $ (1,746,553) ca Another element of that reconciliation states that"bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Z Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces ° long-term liabilities in the statement of net position. This is the difference between repayments and v proceeds received." The details of this $(16,026,975) difference are as follows: (Excludes Internal Service Funds) d >_ ca Q 50 Packet Pg.225 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Debt issued or incurred: General obligation bonds $ (250,000) Refunding of bonds (3,936,985) Q Certificates of obligation bonds (24,110,000) Principal repayments: General obligation bonds 5,743,148 General Obligation bonds - refunding 3,936,985 Certificates of obligation bonds 2,420,000 LL Sales tax revenue bonds 105,000 Loan repayments 310,812 Premium on bond sale (310,000) Current year amortization of bond premium, discount, deferred inflows and outflows (gain and loss) 64,065 N Net adjustment to decrease net changes in fund balances- total governmental funds to arrive at changes in net position of governmental activities $ (16,026,975) w U_ Another element of that reconciliation states that"the net revenue (expense)of internal service funds is o reported with governmental activities." The details of the $781,736 difference are as follows: c Change in net position - internal service funds combined $ 663,189 Income (Expenses) reflected in business-type activities 118,547 Net adjustment to increase net changes in fund balances- L a total governmental funds to arrive at changes in net position of governmental activities $ 781,736 �a III. DETAILED NOTES ON ALL FUNDS ii A. Deposits and investments LL Q Deposits - The City maintains an entity wide cash and investment pool that is available for use by all funds. Each fund's portion of the pool is displayed on the statement of net position as "Cash, Cash c Equivalents and Investments". `*' ca The investment policy of the City is governed by State statute and a Council adopted City Investment Policy. Major controls stipulated in the Investment Policy include: depository limitations require Federal T Deposit Insurance Corporation ("FDIC") insurance or full 100 percent collateralization; depositories are = limited to Texas banking institutions; all collateral for repurchase agreements and deposits held by independent third party trustees; all settlement is delivery versus payment; all authorized investments are defined; and diversification guidelines are set as are maximum maturity and maximum weighted average maturity. State statutes require all time and demand deposits to be fully insured or collateralized. At September c 30, 2014 the carrying amount of the City's demand deposits were $1,244,165. Accounts with under 0, $250,000 balance of either an interest bearing account or non-interest bearing account are covered by v FDIC deposit insurance. The total cash held in demand deposits has been fully collaterized and meets statutes' requirements. >_ As of September 30, 2014, the City's investment pool portfolio (excluding bank deposits) are held by the City's custodian in the City's name under written agreements. The City's custodian is JP Morgan Chase. Q 51 Packet Pg.226 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 All security investments are reported at fair value priced by an independent source. The City generally holds all investments to maturity. 0 The City's investment pool, excluding fiduciary funds, held the following cash, cash equivalents, and d investments as of September 30, 2014: Ta Total ca Cash on hand (petty cash, cashier tills) $ 11,050 E ii Demand Deposit Accounts 1,244,165 d Investment Pools 83,382,369 Certificates of Deposit 4,960,000 Q US Treasury Notes 37,982,728 0 U.S. Agencies 21,820,088 N L Total deposits and investments $ 149,400,400 Ta Investments - Weighted average maturity ("WAM") of the portfolio by investment type categories LL reflected in the following table is stated in days. Investment type acronyms displayed in the following c table are defined as follows: FHLB — Federal Home Loan Bank, FHLMC — Federal Home Loan c Mortgage Corporation, FNMA — Federal National Mortgage Discounted Notes, and USTR — U.S. }, Treasury Notes. The rating agency acronym is defined as follows: S&P — Standard and Poor's Ratings Services, a division of the McGraw-Hill Companies, Inc. Additional information about the rating agencies or the significance of the ratings provided may be obtained from the agency's web site. L a Legal provisions generally permit the City to invest in certificates of deposit, repurchase agreements, c public funds investment pools, direct obligations of the United States of America or its subdivisions, and M state and local government securities. Because the City is responsible for the investment portfolio of its blended component units, the City's investment practices and policies disclosed herein apply equally to its component units. During the year ended September 30, 2014, the City did not own any types of E U_ securities other than those permitted by statute. W U_ The pools in which the City is currently participating seek to maintain a stable $1 net asset value per v share or unit. Accordingly, the fair value of the City's position in these pools is substantially the same as the market value of the shares in each of the pools. c N TexPool falls under the purview of the Texas Comptroller of Public Accounts ("Comptroller") who is x responsible for oversight of TexPool operations. LOGIC and TexSTAR have established a governing 9 board at least partially comprised of pool participants. TexasTERM is directed by an Advisory Board of T experienced local government officials, finance directors and treasurers and is managed by a team of industry leaders that are focused on providing professional investment services to investors. Duties of the governing boards include oversight responsibility. The Comptroller and the governing boards exercise oversight of the pools' activities via daily, weekly, and monthly reporting requirements. Additionally, per the requirements of the Public Funds Investment Act ("PFIA"), all pools will maintain an AAA or equivalent rating from at least one nationally recognized rating agency. The PFIA also z requires an annual examination of the financial statements of the pools by an independent certified 0 public accounting firm. U d E t v <a Q 52 Packet Pg.227 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 The table below states investments at fair value: Rating OQ Investment Type WAM Rating Agency Total O W Investment pools: TexPool 51 AAAm S&P $ 42,356,186 LOGIC 59 AAAm S&P 9,128,168 E LL TexSTAR 50 AAAm S&P 1,547,885 'a Texas Term 47 AAAm S&P 30,350,130 Total pools $ 83,382,369 Q Certificates of Deposit: 5 NR NR 4,960,000 d Total certificates of deposit $ 4,960,000 N L USTR 379 AA+ S&P 37,982,728 d Total U.S.Treasuries $ 37,982,728 U.S.Agencies and Government Sponsored Entities: FHLB 49 AA+ S&P $ 4,640,709 ii FHLMC 111 AA+ S&P 9,351,810 O FNMA 61 AA+ S&P 7,827,569 r_ O Total U.S.Agencies &Government Sponsored Entities $ 21,820,088 Total Portfolio $ 148,145,185 d L NR-notrated 0 ti Interest Rate Risk— Interest rate risk is the potential for a decline in market value due to rising interest rates. In accordance with its formally-adopted investment policy, the City manages its exposure to declines in fair market value by limiting the portfolio's weighted average maturity to a maximum of 730 days. The City also employs an investment maturity laddering structure to stagger investment ii maturities at various monthly rungs on the ladder. This laddering structure provides the City with the W LL ability to reinvest the proceeds from the maturities in higher-yielding securities given the proceeds are Q not required to meet immediate cash flow needs. v Custodial Credit Risk— Custodial credit risk is the risk that a government will not be able to recover (a) deposits if the depository financial institution fails or (b) the value of investment or collateral securities that are in the possession of an outside party if the counterparty to the investment or deposit d transaction fails. To minimize such risk, the City requires collateralization of most deposits in excess of coverage, utilizes the delivery vs. payment method for investment purchases, and contracts with a T third-party safekeeping agent. _ Per the terms of its depository agreement, for bank deposits in excess of the coverage provided by the FDIC, the City requires the depository bank to pledge to the City securities (collateral) equal to the following percentages, as applicable, to the largest balances the City maintains in the Bank. Z U.S. Other o Maturity of Collateral Treasuries Securities 1 year or less 101% 102% v 1 year to 5 years 102% 105% Over 5 years 103% 110% E The percentages as shown reflect the requirement based on market value of the pledged securities. Q 53 Packet Pg.228 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 The City's depository bank also acts as its safekeeping agent per the terms of the depository contract. City policy dictates that all securities rendered for payment will be sent delivery vs. payment meaning that the funds required for purchase of a security will not be released until the safekeeping agent has o CL received the security purchased in the City's name. No broker holds City funds. The City does not purchase securities from its depository bank or any subsidiary banks of the same bank holding company. Credit Risk— The Credit Risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. In order to minimize credit risk, the City limits investments to those rated as to LL investment quality of not less than "A" or its equivalent by a nationally recognized rating firm. Diversification of the portfolio is also employed to manage credit risk. The investment policy limits the percentage of the portfolio that may be invested in any specific type of security. Ratings for the City's ' investments and the percentage of the total portfolio of each investment type held at the end of year can be found on the first table in this section. o N L OPEB Trust Fund Investments - The City has contracted with Public Agency Retirement Services (PARS) for trust administration and Union Bank serves as the trustee for all investments of the OPEB >- Trust Fund. The OPEB Plan does not have a formal policy for custodial credit risk. As of September 30, 2014 all investments are registered in the name of the OPEB Plan's custodian established through T a master trust custodial agreement. The OPEB Trust Fund investments are carried at fair value of c $1,229,763 as of September 30, 2014. The Trust's funds are invested in a mutual fund that is invested r- in equity, money market and fixed income mutual funds. The investment strategy of the OPEB Trust c Fund is to provide current income with capital appreciation. The credit rating and weighted average maturity is not available for the pool. d Interest Rate Risk— Interest rate risk is the potential for a decline in market value due to rising interest a rates. In accordance with its formally-adopted investment policy, the Trust committee has chosen to use moderate risk levels. Exposure to market fluctuations can occur, and the investment strategy is M reviewed annually to insure that exposure to these market fluctuations is appropriate level to invest. Custodial Credit Risk— Custodial credit risk is the risk that a government will not be able to recover (a) deposits if the depository financial institution fails or (b) the value of investment or collateral securities LL that are in the possession of an outside party if the counterparty to the investment or deposit LL transaction fails. The Trust is not covered by any collaterization agreement or FDIC insurance. v Credit Risk— The Credit Risk is the risk that an issuer or other counterparty to an investment will not 0 fulfill its obligations. The risk tolerance chosen by the Trust is moderate. The mutual fund investment N is not rated. X d H Investment Type Total w x Mutual Fund: Highmark Moderate $ 1,229,763 Total mutual fund $ 1,229,763 Z w Total Portfolio $ 1,229,763 ° U d E t v <a Q 54 Packet Pg.229 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 B. Receivables Governmental and Business-type funds' receivables as of year-end for the City's major funds and non- 0 major in the aggregate, net of the applicable allowances for uncollectible accounts, are as follows: d W Governmental Funds: Parks and is Recreation E General Development Non-major Total LL Accounts $ 5,417,758 $ - $ 99,618 $ 5,517,376 Property taxes 724,623 - - 724,623 Other taxes 1,922,856 769,209 824,198 3,516,263 Q Total $ 8,065,237 $ 769,209 $ 923,816 $ 9,758,262 0 N Allowance (5,676,430) - (2,778) (5,679,208) Total (net of allowance) $ 2,388,807 $ 769,209 $ 921,038 $ 4,079,054 Ta Proprietary Funds: vii LL Aquatic Internal c Utility Park Golf Total Service 0 Accounts $ 4,623,476 $ 257,213 $ 4,350 $ 4,885,039 $ 47,300 Total $ 4,623,476 $ 257,213 $ 4,350 $ 4,885,039 $ 47,300 Allowance (141,463) - - (141,463) - Total (net of allowance) $ 4,482,013 $ 257,213 $ 4,350 $ 4,743,576 $ 47,300 p 0 Unearned Revenue M Governmental funds report unearned revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer E revenue recognition in connection with resources that have been received, but not yet earned. At the LL end of the current fiscal year, the various components of unearned revenue reported in the Q governmental funds were as follows: v Unearned 0 General Fund: N Escrow deposits $ 18,990 x LEOSE Public Safety proceeds 31,847 Ambulance services 93,685 Other 1,212 Sub-total $ 145,734 Parks and Recreation Development Corporation: M Centre and event deposits for future services $ 39,742 M Sub-total $ 39,742 Other governmental: Z w Other $ 633 0 Sub-total $ 633 U Total governmental funds $ 186,109 } Business-type activities for unearned revenue is: d Advanced Payments,Gift Certificates,Store Credit $ 80,906 M Total deferred/unearned revenue for enterprise funds $ 80,906 Q 55 Packet Pg.230 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 C. Capital assets Capital asset activity for the year ended September 30, 2014 was as follows: c CL d Primary Government Beginning Ending W Governmental activities: Balance Increases Decreases Balance Capital assets,nondepreciable Land $ 79,580,847 $ 2,795,614 $ - $ 82,376,461 Works of art 298,208 12,000 - 310,208 it Assets held for sale - 60,562 - 60,562 Construction in progress 10,871,577 27,358,154 4,466,331 33,763,400 Total nondepreciable 90,750,632 30,226,330 4,466,331 116,510,631 Q d' Capital assets,depreciable: c Buildings 59,392,556 1,312,819 - 60,705,375 L Other improvements 183,613,929 3,210,192 - 186,824,121 d Machinery and equipment 24,093,140 1,951,316 1,658,018 24,386,438 >_ Total depreciable 267,099,625 6,474,327 1,658,018 271,915,934 LL Less accumulated depreciation for: C Buildings (17,631,615) (1,896,551) - (19,528,166) r_ Other improvements (83,052,807) (5,196,810) - (88,249,617) C Machinery and equipment (16,373,952) (1,499,172) (1,573,282) (16,299,842) is Total accumulated depreciation (117,058,374) (8,592,533) (1,573,282) (124,077,625) y d L Total depreciable-net 150,041,251 (2,118,206) 84,736 147,838,309 (- 0 Governmental activities-net $ 240,791,883 $ 28,108,124 $ 4,551,067 $264,348,940 c~'> Primary Government Beginning Ending E Business-type activities: Balance Increases Decreases Balance it Capital assets,nondepreciable W LL Land $ 2,579,137 $ - $ - $ 2,579,137 Q Construction in progress 3,595,655 1,763,911 3,638,259 1,721,307 V d' Total nondepreciable 6,174,792 1,763,911 3,638,259 4,300,444 c N Capital assets,depreciable: K Buildings 4,405,053 - - 4,405,053 H Utility Plant 100,155,835 3,570,830 1,075,200 102,651,465 Other improvements 24,549,098 - - 24,549,098 = Machinery and equipment 5,060,547 119,911 807,523 4,372,935 = Total depreciable 134,170,533 3,690,741 1,882,723 135,978,551 <a t Less accumulated depreciation for: Buildings (2,243,915) (147,578) - (2,391,493) Z Utility Plant (49,879,306) (3,055,750) (939,730) (51,995,326) C Other improvements (11,269,986) (824,215) - (12,094,201) >, Machinery and equipment (3,137,274) (436,925) (754,639) (2,819,560) V Total accumulated depreciation (66,530,481) (4,464,468) (1,694,369) (69,300,580) } d Total depreciable-net 67,640,052 (773,727) 188,354 66,677,971 t v <a Business-type activities-net $ 73,814,844 $ 990,184 $ 3,826,613 $ 70,978,415 Q 56 Packet Pg.231 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: 0 0 General government $364,369 0 Public safety 691,929 W Culture and recreation 2,064,679 Public works 4,582,712 is Internal services 888,844 Total depreciation expense- LL governmental activities $ 8,592,533 Business-type activities: Water and sewer $3,255,947 c Golf course 433,484 N L Aquatic park 775,037 0 Total depreciation expense- business-type activities $ 4,464,468 LL w 0 Construction commitments c ca The City has active construction projects as of September 30, 2014. The projects include street construction, widening, and streetscaping; as well as construction of drainage facilities, parks and park v0i improvements, and municipal facilities. At year-end the City's commitments with contractors were as L follows: Expended to c ti Project September 30, Authorization 2014 Committed Streets, drainage, public safety, park improvements, municipal facilities, LL equipment, and utility improvements $ 172,867,327 $ 96,167,654 $76,699,673 LL Q U D. Interfund receivables, payables, and transfers At September 30, 2014, interfund balances consisted of the following: d FT Due to and due from other funds are the short-term portion of the advances to and advances from other funds. The Golf Course Fund is currently repaying two interfund loans to the General Fund and the Utility Fund. The original General Fund loans were $886,564 (which is an interest free loan) and is scheduled for full repayment in 2017. The original Utility Fund loan was $536,000. The current ca estimated pay-off is fiscal year 2017. Z E Due to/due from balances for governmental and proprietary funds are as follows: z w 0 Governmental activities: >. U Receivable Fund Payable Fund Total General Fund Golf Fund $ 147,760 >_ Total $ 147,760 is Q 57 Packet',Pg.232 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Business-type activities: Receivable Fund Payable Fund Total 0 CL Utility Fund Golf Fund 34,208 Total $ 34,208 Ta Total for all funds $ 181,968 E U_ d Advances to other funds activity are expected to be reimbursed during a longer period of one year. The General Fund and the Utility Fund have advanced funds to Golf Fund for various equipment and Q machinery purchases. 2014 advances to other funds ending balances were as follows: 0 N Governmental activities: d Receivable Fund Payable Fund Total General Fund Golf fund $ 293,524 Total $ 293,524 4- w 0 0 ca Business-type activities: d L Receivable Fund Payable Fund Total Utility Fund Gas Development $ 3,226,239 ° Golf Fund 169,863 Total 3,396,102 �a E Total for all funds $ 3,689,626 LL Q U 0 N f� X FT H x is This section of this page is intentionally left blank. Notes to Basic Financial Statements are continued on the next page. Z w 0 U d >_ t v <a Q 58 Packet Pg.233 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Transfers In/Out amounts for Governmental and Proprietary Funds are as follows: Transfer in: 0 General Parks and Internal CL d General Capital General Debt Recreation Other Service W Fund Projects Service Development Governmental Funds Total Transfer out: <a Governmental: General Fund $ $ 2,017,370 $ - $ 487,102 $ 4,379 $ 78,810 $ 2,587,661 LL General Capital Projects - 65 - 70,070 904,001 974,136 d Parks and Recreation Development Fund 386,017 - 356,218 112,836 - 855,071 Q Gas Development Fund - 3,814,337 212,053 - 4,026,390 d Other Governmental - 4,318,377 581,441 4,899,818 c Subtotal governmental L funds $ 386,017 $10,150,084 $1,149,777 $ 487,102 $ 187,285 $ 982,811 $13,343,076 d Proprietary: Utility Fund $3,599,547 $ $ $ - $ $ 225,000 $ 3,824,547 Aquatic Park 143,942 75,125 - 219,067 LL Golf - - - O Subtotal enterprise C funds 3,743,489 75,125 225,000 4,043,614 Internal Service Funds 418,543 418,543 d d Grand total $4,129,506 $10,150,084 $1,568,320 $ 562,227 $ 187,285 $1,207,811 $17,805,233 a 0 ti M Governmental In 2014, General Fund received $386,017 from Parks and Recreation Development Corporation for indirect cost fee. Utility Fund transferred $3,599,547. This transfer is for payment for administration LL fees, payment in lieu of tax, and franchise fees. Aquatic Parks paid for indirect and administration fees LL in the total sum of$143,942. Q U General Capital projects received $2,017,370 from General Fund. These transfers were for permanent c street and sidewalk, and facility construction projects. Gas Development and Other Governmental "' funds transferred $3,814,337 and $4,318,377. These transfers represent funding for facilities x construction. X General Debt Service receives transfer from self-supporting debt repayment sources each year. Parks = and Recreation Development Corporation, Gas Development, Other Governmental, and Internal = Service funds transferred $356,218, $212,053, $581,441, and $418,543 respectively for their portion of debt service paid in 2014. The other transfer of $65 was for debt issuance premium allocated erroneously in a prior year to General Capital Projects Fund. Parks and Recreation Development Corporation received a baseline level transfer in from General w Fund for the Recreation Centre operations. The transfer amount for 2014 was $487,102. Aquatic Park ° transfer of $75,125 is an annual transfer to help offset operational costs incurred by the fund for the water park operations. v Other Governmental funds received a reimbursement of expenses from General Fund and General E Capital Projects in amounts, respectively, totaling $4,379 and $70,070. Parks and Recreational Development Funds transferred the annual 4B sales tax proceeds to the Economic Development Fund in the amount of$112,836. Q 59 Packet Pg.234 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Proprietary Internal service funds received additional funding to help offset non-capital project related costs above c normal operations. These transfers were respectively $78,810 (General Fund), and $225,000 (Utility d Fund). General Capital Projects transferred in funding for equipment purchases to Fleet Services W Fund. This transfer totaled $904,001. E. Long-term debt U_ General Obligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital assets such as streets, drainage structures, and municipal facilities, as well as for the purpose Q of refunding a portion of its outstanding debt. General obligation bonds have been issued for c governmental activities (new animal adoption and rescue facility) during the year ended September 30, N 2014. The debt issued was $20,945,000. General obligation bonds are direct obligations and pledge the full faith and credit of the government. These bonds generally are issued as 20-year serial bonds >_ with equal amounts of principal maturing each year. u w General obligation bonds currently outstanding are as follows: LL w 0 Interest Principal o Purpose Rates Amount Governmental activities 2.00 - 5.50% $79,927,104 Business-type activities 2.00 -4.00% 1,692,896 a $81,620,000 c ti M Annual debt service requirements to maturity for general obligations bonds are as follows: Year Ending Governmental Activities Business-type Activities LL September 30, Principal Interest Principal Interest Q 2015 $ 6,599,376 $ 2,530,635 $ 375,624 $ 55,418 v 2016 6,283,918 2,349,959 321,082 43,842 2017 5,832,841 2,165,039 317,159 32,694 N 2018 5,582,841 1,979,654 272,159 21,718 x 2019 5,168,918 1,801,032 116,082 13,953 x 2020-2024 22,309,210 6,553,782 290,790 23,349 w 2025-2029 17,690,000 3,329,416 - - 2030-2034 10,460,000 743,020 - - $ 79,927,104 $ 21,452,537 $ 1,692,896 $ 190,974 z Certificates of Obligation c The City also issues certificates of obligation ("CO's") to finance the acquisition and construction of v capital assets including certain capital improvement projects, municipal facilities, and machinery and } equipment. E ca Q 60 Packet Pg.235 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Certificate of obligation bonds currently outstanding are as follows: Interest Principal C CL Purpose Rates Amount W Governmental activities 1.25-5.00% $36,050,000 7a Business-type activities 1.25-5.00% 15,280,000 $51,330,000 LL d Annual debt service requirements to maturity for certificates of obligation of the primary government are as follows: Q Year Ending Governmental Activities Business-type Activities C*4 September 30, Principal Interest Principal Interest d 2015 $ 3,135,000 $ 1,187,322 $ 1,065,000 $ 491,965 >- 2016 3,135,000 1,102,435 1,055,000 460,643 2017 3,085,000 1,018,115 1,050,000 430,797 U- 2018 3,075,000 933,403 1,050,000 400,336 c 2019 2,545,000 848,276 1,020,000 369,310 c 2020-2024 11,795,000 2,969,512 4,835,000 1,370,332 2025-2029 7,570,000 903,636 4,010,000 563,419 d 2030-2032 1,710,000 147,301 1,195,000 59,556 L $ 36,050,000 $ 9,110,000 $ 15,280,000 $ 4,146,358 �- 0 ti M r Sales tax revenue bonds �a Activity of the Park and Recreation Facilities Development Corporation (Corporation) is reflected in the U- financial statements of the City as a blended component unit. The Corporation issues sales tax W revenue bonds to finance new parks and recreation facilities as well as renovations and updates to LL existing parks and recreation facilities. Sales tax revenues are accumulated for the repayment of these v revenue bonds. The debt and associated resources for repayment are included in the City's governmental activities. Sales tax revenue bonds currently outstanding are as follows: d 9 Interest Principal T Purpose Rates Amount = Governmental activities 5.25% $ 105,000 $ 105,000 z Revenue bond debt service requirements to maturity are as follows: o Year Ending Governmental Activities v September 30, Principal Interest 2015 $ 105,000 $ 5,513 $ 105,000 $ 5,513 ca Q 61 Packet Pg.236 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Capital Leases Golf Fund entered into a lease agreement as lessee for the financing the acquisition of golf cart c equipment originally valued at $387,845. The equipment has a four year estimated useful life with a d remaining net book value of $0.00. This lease agreement qualifies as a capital lease for accounting purposes and, therefore, has been recorded at the present value of future minimum lease payments as of the inception date. ca The future minimum lease obligations and the net present value of these minimum lease payments were as follows: d Year Ending Business-type Q September 30, Activities d 2015 $ 81,899 0 2016 81,799 L 2017 92,400 Total Minimum Lease Payments 256,098 Less: Amount representing interest (11,565) U- $ 244,533 c 0 Refunding of Debt d On December 3, 2013, the City issued $20.945 million in General Obligation Bonds with an average interest rate of 3.24852% percent to partial refund $4.220 million of outstanding 2003 and 2004 a General Obligation and Certificate of Obligations with an average interest rate of 4.465614 percent. c The net proceeds of$4,309,621 million (after payment of$28,093 in underwriting fees, insurance, and M other issuance costs) were used to purchase U.S. government securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide for all future debt service payments on the bonds. As a result, the bonds are considered to be defeased and the liability for those bonds has been removed from the government-wide statement of net assets. W U- The refunding resulted in a difference between the reacquisition price and the net carrying amount of v the old debt of ($114,630). This difference, reported in the accompanying financial statements as an increase from deferred loss on refunding, is being charged to operations through the year 2024. The o City completed the refunding to reduce its total debt service payments over the next 10 years of $368,043 to obtain an economic gain (difference between the present values of the old and new debt x service payments)of$331,644. x ca z w 0 This section of this page is intentionally left blank. Notes to Basic Financial Statements are continued on the next page. v d E ca Q 62 Packet Pg.237 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Changes in long-term liabilities Long-term liability activity for the year ended September 30, 2014, is reflected in the following tables. c CL Beginning Due Within Balance Additions Reductions Ending Balance One Year Governmental Activities: M Bonds Payable E- LL General Obligation Bonds $ 68,945,252 $20,580,000 $ 9,598,148 $ 79,927,104 $ 6,599,376 Certificates of Obligation 30,910,000 7,560,000 2,420,000 36,050,000 3,135,000 Sales Tax Revenue Bonds 210,000 - 105,000 105,000 105,000 Loans Payable 311,349 - 311,349 - - Q Premium on Bond Issues 1,253,833 466,985 118,325 1,602,493 0 Discount on Bond Issues (19,790) - (2,012) (17,778) - N L Compensated Absences 2,974,092 412,555 506,683 2,879,964 162,104 Other Post Employment Benefits 6,763,037 1,898,168 - 8,661,205 - >_ Net Pension Obligation 3,712,197 52,635 - 3,764,832 - ru Total Governmental Activities $115,059,970 $30,970,343 $13,057,493 $ 132,972,820 $10,001,480 w ii w 0 Business-Type Activities: r_ Bonds Payable c General Obligation Bonds $ 1,759,748 $ 365,000 $ 431,852 $ 1,692,896 $ 375,624 Certificates of Obligation 15,300,000 1,330,000 1,350,000 15,280,000 1,065,000 0 Capital Lease 317,239 - 72,706 244,533 75,265 L Premium on Bond Issues 164,020 7,637 13,320 158,337 - a Discount on Bond Issues (39,003) - (2,675) (36,328) - o Compensated Absences 476,174 80,969 129,779 427,364 33,660 r> Other Post Employment Benefits 865,606 240,613 - 1,106,219 - Net Pension Obligation 463,446 6,672 - 470,118 - Total Business-Type Activities $ 19,307,230 $ 2,030,891 $ 1,994,982 $ 19,343,139 $ 1,549,549 LL W LL Q IV. OTHER INFORMATION v A. Risk management N U) Ca The government is exposed to various risks of loss related to torts; theft of, damage to, and destruction d of assets; errors and omissions; and natural disasters. While the City has historically retained a portion FT of these risks, coverage exists for: general, employment practice, law enforcement, and errors and omissions liability; excess workers' compensation; property damage; commercial crime coverage; and = employee life insurance. Premiums are paid into the self-insurance internal service fund by all other participating funds and are available to pay claims, claim reserves, and administrative costs of the program. As of September 30, 2014, the interfund expenses have exceeded claims expense. Liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the Z w loss can be reasonably estimated. Liabilities include an amount for health and dental as well as 0 workers' compensation claims that have been incurred but not reported ("IBNR"). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, v such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluated periodically to consider the effects of inflation, recent claim settlement trends (including frequency and E amount of pay-outs), and other economic and social factors. An excess coverage medical insurance ca Q 63 Packet Pg.238 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 policy covers individual claims in excess of $175,000 and/or $8,691,604 in the aggregate for a 12- month period beginning on January 1, 2014. Changes in the balances of claims liabilities during the past two years are as follows: 0 CL a> 2014 2013 W Unpaid claims, beginning of year $ 1,046,723 $ 1,036,724 Incurred claims (including IBNR) 9,046,171 8,002,401 is Claim expense (9,103,083) (7,992,402) ii Unpaid claims, end of year $ 989,811 $ 1,046,723 B. Contingent liabilities Q The City has participated in a number of State and Federal assistance grant programs. Amounts received or receivable under these programs are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may >_ constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be w immaterial. LL w 0 The City is a defendant in certain lawsuits. Although the outcome of these lawsuits is not presently c determinable, in the opinion of the City's counsel the resolution of these matters will not have a material adverse effect on the financial condition of the City. d C. Postemployment Benefits L a Deferred Compensation Plan o ti M The City offers its employees a deferred compensation plan (the "Plan") created in accordance with Internal Revenue Code Section 457. The Plan is administered by Public Employees Benefit Services Corporation. In 1998, the City implemented the requirements of GASB No. 32, Accounting and LL Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. In accordance with LL this statement and tax law, the City has amended its trust agreements which establish that all assets Q and income of the trust are for the exclusive benefit of eligible employees and their beneficiaries. Due v to the implementation of these changes, the City does not have any fiduciary responsibility or administrative duties relating to the deferred compensation plan other than remitting employees' N contributions to the trustees. Accordingly, the City has not presented the assets and liabilities of the w Plan in these basic financial statements. x FT Retiree Healthcare Plan T x Plan Description. The City provides postretirement health and dental care benefits for retirees and their dependents. The City does not have a separate audited generally accepted accounting principles financial report for the retiree health plan. The benefits vary depending upon a retiree's years of service. Retirees fall into three categories: full Z retirement, early retirement, and combined service retirement. The full retirement retiree pays 100% of c the current premiums for health and dental care coverage for themselves and covered dependents. Early retirement and combined service retirement employees pay premiums for health and dental care v coverage for themselves and covered dependents at 150% and 175%, respectively, of the current premium. The City's regular health and dental care benefit providers underwrite the retirees' policies. d Retirees may not convert the benefit into an in-lieu payment to secure coverage under independent E plans. ca Q 64 Packet Pg.239 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Membership o Non-vested active members 397 CL d Fully-vested active members 92 Retirees and beneficiaries currently receiving benefits 131 620 ca The City of North Richland Hills Retired Employees Healthcare Plan (NRHREHP) is a single-employer ii defined benefit healthcare plan and is self administered through an internal oversight committee (appointed by the City Manager through conveyed authority from City Council). NRHREHP provides medical, prescription, and dental insurance benefits to eligible retirees and their spouses. City council Q is the authoritative body granting health care benefits for both active and retired employees. d 0 Funding Policy. The contribution requirements of plan members and the state are established and may L be amended by the City Council members. The required contribution is based on projected pay-as-you- d go financing requirements, with an additional amount to prefund. �a For fiscal year 2014, the City contributed a total of$1,208,890 to the plan for current premiums. Of the n $1,208,890, $100,000 was contributed to the OPEB Trust in addition to regular participation and health w insurance premium activity. o 0 It is anticipated that governmental fund General Fund will liquidate the majority other post employment benefits liabilities. d U) Annual OPEB Cost and Net OPEB Obligation. The City's annual other postemployment benefit (OPEB) L cost (expense) is calculated based on the annual required contribution of the employer required contribution (ARC), an amount actuarially determined in accordance with the parameters of GASB o Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB M obligation to NRHREHP: W LL Q U 2012 2013 2014 0 Annual required contribution $ 2,712,747 $ 2,991,041 $ 3,177,342 Interest on net OPEB obligation 190,604 263,782 340,422 d Adjustment to annual required contribution (151,228) (209,284) (270,092) ~ Annual OPEB cost (expense) 2,752,123 3,045,539 3,247,612 Contributions made (1,125,966) (1,278,708) (1,108,890) Increase (Decrease) in net OPEB obligation 1,626,157 1,766,831 2,138,782 Net OPEB obligation-beginning of year 4,235,655 5,861,812 7,628,642 Net OPEB obligation-end of year $ 5,861,812 $ 7,628,642 $ 9,767,424 Z 0 U d E t v <a Q 65 Packet Pg.240 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2012 through 2014: 0 CL Percentage Fiscal Annual of Annual Year OPEB OPEB Cost Net OPEB ca Ended Cost Contributed Obligation ii 9/30/2012 $ 2,752,123 40.91% $ 5,861,812 9/30/2013 $ 3,045,539 41.99% $ 7,628,643 9/30/2014 $ 3,247,672 34.14% $ 9,767,424 Q Funded Status and Funding Progress. As of September 30, 2014, the most recent actuarial valuation date, the plan was 2% percent funded. The actuarial accrued liability for benefits was $48,231,929, and the actuarial value of assets was $1,181,007, resulting in an unfunded actuarial accrued liability(UAAL) >_ of $47,050,922. The covered payroll (annual payroll of active employees covered by the plan) was $32,272,161 and the ratio of the UAAL to the covered payroll was 145.8%. v U_ Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and 0 assumptions about the probability of occurrence of events far into the future. Examples include c assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary a information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial o accrued liabilities for benefits. M Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include LL the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and Q assumptions used include techniques that are designed to reduce the effects of short-term volatility in v actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the September 30, 2014, actuarial valuation, the entry age actuarial cost method was used. The d actuarial assumptions included a 4.5 percent investment rate of return (net of administrative expenses), �- which is a the interest rate of the expected long-term investment returns on plan assets and on the T employer's own investments calculated based on the funded level of the plan at the valuation date, and an annual healthcare cost trend rate of 10.00% initially, reduced by decrements to an ultimate rate of 5.00% after ten years. The UAAL is being amortized as a level percentage of projected payroll on a closed basis. Each component of the calculation is being amortized over a thirty year period since inception. E Z The healthcare cost trend rate for the plan used 9.5% for 2014 ending with 4.5% rate 2023 and c beyond. U 0 >_ t v <a Q 66 Packet Pg.241 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 D. Employee retirement system and pension plan c CL d Plan Description �a The City provides pension benefits for all of its full-time employees through a nontraditional, joint contributory, hybrid defined benefit plan in the state-wide Texas Municipal Retirement System ("TMRS"), one of 842 administered by TMRS, an agent multiple-employer public employee retirement LL system. TMRS issues a publicly-available annual financial report that may be obtained by writing to TMRS, P.O. Box 149153, Austin, Texas 78714-9153. Benefits depend upon the sum of the employees' contributions to the plan, with interest, and the Q City-financed monetary credits, with interest. At the date the plan began, the City granted monetary c credits for service rendered before the plan began of a theoretical amount equal to two times what N would have been contributed by the employee, with interest, prior to establishment of the plan. Monetary credits for service since the plan began are a percent (100%, 150% and 200%) of the >_ employee's accumulated contributions. In addition, the City can grant, as often as annually, another a type of monetary credit referred to as an updated service credit. An updated service credit is a w theoretical amount which, when added to the employee's accumulated contributions and the monetary w credits for service since the plan began, would be the total monetary credits and employee C contributions accumulated with interest if the current employee contribution rate and City matching c 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. a Members can retire at ages 60 and above with 5 or more years of service or with 20 years of service ° regardless of age. The plan also provides death and disability benefits. A member is vested after 5 years. 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. Contribution U_ Q The contribution rate for employees is 7%, and the City's matching percent is currently 16.79%, both as v adopted by the City Council. Under the state law governing TMRS, the actuary annually determines the City contribution rate. The rate consists of the normal cost contribution rate and the prior service contribution rate, both of which are calculated to be a level percent of payroll from year to year. The normal cost contribution rate finances the currently accruing monetary credits due to the City matching d percent, which are the obligation of the City as of an employee's retirement date, not at the time the H employee's contributions are made. The normal cost contribution rate is the actuarially determined T 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 30-year amortization period. Contributions are made monthly by both the employees and the City. The actuarial valuation is performed annually to determine the City's required contribution percentage. Z w Since the City needs to know its contribution rate in advance for budgetary purposes, there is a one C year delay between the actuarial valuation that is the basis for the rate and the calendar year when the rate goes into effect (i.e. December 31, 2013 is effective for rates beginning January 2015). Effective v for the valuation dated December 31, 2013, the TMRS Board of Trustees elected to change the actuarial cost(funding) method and assumptions. E ca Q 67 Packet Pg.242 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Significant assumptions used in preparation of the last three valuations are as follows: Valuation Date 12/31/2011 12/31/2012 12/31/2013 0 0 CL a> Actuarial Cost Method Projected Unit Credit Projected Unit Credit Entry Age Normal W �a Amortization Method Level Percent of Level Percent of Level Percent of Payroll Payroll Payroll GASB 25 Equivalent Single 26.3 years: 25.3 years: 24.0 years: Amortization Period closed period closed period closed period a' Amortization Period for new 30 years 30 years 30 years Q Gains/Losses 0 N Asset Valuation Method 10 year Smoothed 10 year Smoothed 10 year Smoothed L M Market Market Market Actuarial Assumptions: w Investment Rate of Return * 7.0% 7.0% 7.0% LL w 0 Projected Salary Increases * Varies by Varies by Varies by c age and service age and service age and service * Includes Inflation at 3.0% 3.0% 3.0% d L Cost-of-Living Adjustments 2.1% 2.1% 2.1% �- 0 ti M r The TMRS Board of Trustees, in an effort to assist cities with increases greater than .5% in the required contribution rates occurring as a result of the changes in funding method and assumptions, LL voted to (1) extend the period for amortizing the unfunded actuarial accrued liability ("UAAL") to a 24 W year closed period, and (2) allow the contribution rate increase to be phased in over an 8-year period Q (2009-2016) in determining the required contribution rate. Both options are automatic, but not v mandatory. At a city's request, TMRS will recalculate the contribution rate for a city that chooses a 30- year, closed amortization period. Cities may also choose to pay contributions in excess of the phase-in rate. ca X d For cities with repeating features in their plans, these changes in the valuation methodology would 9 likely result initially in higher required contributions and lower funded ratios. However, the funded ratio T should show steady improvement over time. NRH has adopted the updated service credit and annuity increase provisions on an annually repeating basis. The schedule of funding progress, presented as Required Supplementary Information immediately following the notes to the financial statements, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. E Z The 2013 valuation resulted in an unfunded actuarial accrued liability ("UAAL") of $32,028,849, which c represents the difference between the actuarial value of assets of $171,398,436 and the actuarial/accrued liability of$203,427,285. The funded ratio of the City's plan increased from 83.4% to v 85.8% as a result of the decreased UAAL. 0 The City's contributions to the plan were $5,607,046, $5,537,775, and $5,292,291, for the years ended September 30, 2014, 2013, and 2012, respectively, in accordance with actuarially determined requirements. Contributions by the City were 18.21% (phase in rate) for the months in calendar year Q 68 Packet Pg.243 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 2013 and 17.64% for the months in calendar year 2012. The total covered payroll in fiscal 2013 was $31,030,924. 0 The following tables shows the components of the City's annual net pension obligation costs for the d year, the amount actually contributed to the plan, and changes in the City's net pension obligation: W �a 2014 2013 2012 is Annual required contribution $ 5,636,893 $ 5,310,872 $ 5,463,543 ii Interest on net pension obligation 292,295 281,941 266,160 d Adjustment to net pension obligation (262,835) (247,707) (228,790) Annual PENSION cost (expense) 5,666,353 5,345,106 5,500,913 Q Contributions made (5,607,046) (5,537,775) (4,934,866) c N Increase (Decrease) in net pension obligation 59,307 (192,669) 566,047 L is Net pension obligation-beginning of year 4,175,643 4,368,312 3,802,265 Net pension obligation-end of year $ 4,234,950 $ 4,175,643 $ 4,368,312 v U_ w 0 Annual pension cost and percentage of pension cost contributed are as follows: c ca Percentage Fiscal Annual of Annual v0i d Year Pension Pension Cost Net Pension a Ended Cost Contributed Obligation 0 9/30/2014 $ 5,666,353 99% $ 4,234,950 M 9/30/2013 5,345,106 104% 4,175,643 ., �a 9/30/2012 5,500,913 90% 4,368,312 E ii It is anticipated that governmental major fund General Fund will liquidate the majority of net pension W obligation. v E. Subsequent events c N On December 2, 2014, the City issued $21,990,000 in certificates of obligation bonds and $10,835,000 M in general and refunding obligation bonds. The reissued bonds are variable rates. The average d interest rate on the bonds is 4.79% and 3.86% and both issues mature in February 2034. w F. Implementation of future GASB Statements = The Governmental Accounting Standards Board ("GASB") has issued the following new statements to ca be implemented in future years. Statement No. 68:Accounting and Financial Reporting for Pensions Z w 0 GASB Statement No. 68: Accounting and Financial Reporting for Pensions was also issued in June 2012. This statement establishes accounting and financial reporting requirements related to pensions v for governments whose employees are provided with pensions through pension plans, as well as for non-employer governments that have a legal obligation to contribute to those plans. This statement 0 requires the recognition of the entire net pension liability and a more comprehensive measure of pension expense, along with additional required footnote disclosures. This standard becomes effective for the City in fiscal year 2015. Q 69 Packet Pg.244 F.1.a CITY OF NORTH RICHLAND HILLS Notes to Basic Financial Statements September 30, 2014 Statement No. 69: Government Combinations and Disposals of Governmental Operations GASB Statement No. 69: Government Combinations and Disposals of Government Operations was 0 issued in January 2013. The objective of this Statement is to improve accounting and financial d reporting for U.S. state and local governments' combinations and disposals of government operations. Government combinations include mergers, acquisitions, and transfers of operations. A disposal of 2a government operations can occur through a transfer to another government or a sale. The new standard provides guidance for: LL • Determining whether a specific government combination is a government merger, a government acquisition, or a transfer of operations; ' • Using carrying values (generally, the amounts recognized in the pre-combination financial statements of the combining governments or operations) to measure the assets, deferred outflows of resources, Q liabilities, and deferred inflows of resources combined in a government merger or transfer of c operations; c*4 • Measuring acquired assets, deferred outflows of resources, liabilities, and deferred inflows of resources based upon their acquisition values in a government acquisition; and • Reporting the disposal of government operations that have been transferred or sold. This Statement is effective for the City's financial periods beginning October 1, 2014. LL w 0 Statement No.70:Accounting and Financial Reporting for Nonexchange Financial Guarantees r_ 0 GASB Statement No. 70: Accounting and Financial Reporting for Nonexchange Financial Guarantees was issued in April 2013. The requirements of this Statement will enhance comparability of financial 0 statements among governments by requiring consistent reporting by those governments that extend L nonexchange financial guarantees and by those governments that receive nonexchange financial a guarantees. This Statement also will enhance the information disclosed about a government's c obligations and risk exposure from extending nonexchange financial guarantees. This Statement also M will augment the ability of financial statement users to assess the probability that governments will repay obligation holders by requiring disclosures about obligations that are issued with this type of financial guarantee. This standard becomes effective for the City in fiscal year 2014 E LL Statement No.71: Pension Transition for Contributions Made Subsequent to the Measurement W LL Date v GASB Statement No. 71: Pension Transition for Contributions Made Subsequent to the Measurement c Date was issued in November 2013. This statement is to improve accounting and financial reporting by c*4 addressing an issue in Statement No. 68, Accounting and Financial Reporting for Pensions, concerning transition provision related to certain pension contributions made to defined benefit pension plans prior d to implementation of that statement. The requirements of this Statement will eliminate the source of a ~ potential significant understatement of restated beginning net position and expense in the first year of = implementation of Statement 68 in the accrual-basis financial statements of employers and = nonemployer contributing entities. This benefit will be achieved without the imposition of significant additional costs. This standard becomes effective for the City in fiscal year 2015. The City has not yet determined the effect on the City's financial statements or disclosures upon z implementation of these new accounting standards. o U d E t v <a Q 70 Packet Pg.245 F.l.a' O Q d w S LL d r� 3 Q d' r O N L d V LL W O r_ O d REQUIRED SUPPLEMENTARY INFORMATION L a 0 ti M r C; LL LL Q U 0 N N M x d H x M z w O U d E t v <a Q 71 Packet Pg.246 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 72 Packet Pg.247 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Required Supplementary Information Texas Municipal Retirement System Plan Schedule of Funding Progress 0 CL d W Unfunded Valuation Actuarial Actuarial Actuarial Accrued Annual UAAL Dated Value of Accrued Liability Funded Covered as %of December 31, Assets Liability (UAAL) Ratio Payroll Payroll d 2008 83,565,864 120,213,148 36,647,284 69.5% 26,422,388 138.70% Q 2009 87,571,726 126,032,523 38,460,797 69.5% 29,618,737 129.85% 2010 133,721,663 164,549,231 30,827,568 81.3% 29,229,045 105.47% Q4 2011 145,529,766 174,478,790 28,949,024 83.4% 29,291,853 98.83% 2012 157,413,007 183,473,900 26,060,893 85.8% 29,986,516 86.91% 2013 171,398,436 203,427,285 32,028,849 84.3% 31,030,924 103.22% 0 U- 4- Note: The Schedule of Funding Progress summarizes the actuarial value of the plan's assets and actuarial 0 accrued liability as of December 31, 2013 and each of the five preceding calendar years. The data o presented in the schedule was obtained annually from TMRS and are based on the annual actuarial valuation for the years represented. The City is financially responsible for its own portion of the plan. Therefore, the numbers shown above reflect only the position of the City's plan. L a The schedule is presented to provide a consistent basis for measuring the plan's annual progress c toward funding its actuarial accrued liability in accordance with its actuarial funding method. The M primary measure of funding progress is the plan's funded ratio (i.e., actuarial value of assets expressed as a percentage of the actuarial accrued liability). An increase in the funded ratio indicates improvement in the plan's ability to pay all projected benefits as they come due. The plan is fully M funded if the funded ratio is greater than or equal to 100%. During the year ended December 31, 2013, W the plan's funded ratio decreased from 85.8% to 84.3%. v The Schedule of Funding Progress also discloses the relationship between the plan's covered payroll c (i.e., all elements included in compensation paid to active members on which contributions are based) w and the unfunded actuarial accrued liability ("UAAL"). This relationship, expressed as a ratio, is a x measure of the significance of the UAAL relative to the capacity to pay all contributions required to fund 9 the liability. During the year ended December 31, 2013, the plan's ratio of the UAAL to its covered T payroll increased from 86.91%to 103.22%. ca City's annual contribution stated as a percentage of covered payroll: Z For Calendar Year c 2014 2013 2012 2011 2010 2009 U 17.64% 17.87% 17.77% 17.26% 16.07% 15.50% 0 E Note Source: TMRS Comprehensive Annual Report for the Year Ending December 31, 2013, Actuarial Section and City records. Q 73 Packet Pg.248 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Required Supplementary Information North Richland Hills Other Post Employment Benefits Schedule of Funding Progress c CL d Unfunded Valuation Actuarial U- Dated Actuarial Actuarial Accrued Annual UAAL September Value of Accrued Liablity Covered as %of 30, Assets Liability (AAL) (UAAL) Fund Ratio Payroll Payroll a 2009 $ - $37,107,498 $37,107,498 0.00% $29,762,000 124.70% N 2010 $ 518,660 $38,868,426 $38,349,766 1.00% $30,952,000 123.90% 2011 $ 595,415 $42,098,543 $41,450,154 2.00% $30,514,794 135.80% 2012 $ 779,748 $44,173,440 $43,393,624 2.00% $31,735,386 136.70% N 2013 $ 1,032,303 $46,317,371 $45,285,068 2.00% $31,030,924 145.90% U- 4- 2014 $ 1,181,007 $48,231,929 $47,050,922 3.00% $32,272,161 145.80% 0 O d d L a 0 ti M r f� S U- w U- a U 0 N N cc X N H N 2 cc t V Z w O A r� U d E v a 74 Packet Pg.249 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Required Supplementary Information(unaudited) Schedule of Revenues, Expenditures,and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual GENERALFUND For the Year Ended September 30,2014 Budgeted Amounts Variance with Final Budget Positive Q Original Final Actual (Negative) O REVENUES Taxes: Property taxes(penalties&interest included) $ 15,360,344 $ 14,999,898 $ 15,078,132 $ 78,234 City sales taxes 8,957,844 9,028,210 9,009,968 (18,242) jl Mixed beverage taxes 105,000 125,000 129,512 4,512 as Franchise taxes 4,917,491 5,108,828 5,087,064 (21,764) Sub-total Taxes 29,340,679 29,261,936 29,304,676 42,740 Q Fines and forfeitures 2,601,090 1,991,180 1,990,953 (227) d Licenses and permits 1,811,300 1,860,508 1,853,930 (6,578) c Charges for services 3,485,750 3,384,632 3,136,249 (248,383) N L Intergovernmental 4,364,104 4,391,834 4,346,702 (45,132) y Miscellaneous 747,612 741,018 767,724 26,706 >_ Sub-total Non-Tax Revenues 13,009,856 12,369,172 12,095,558 (273,614) U Other Appropriations: 2 ILL Legal settlement - 94,000 94,000 C Court Technology Funds - 413,838 413,838 r_ Utility Assistance Program 20,000 15,000 15,000 PEG Fees - 650,000 650,000 Record Preservation Fees 60,688 60,688 d Previous year encumbrances 279,902 279,902 L General Fund Reserves - 82,800 82,800 (; Sub-Total Appropriations 20,000 1,596,228 1,596,228 0 TOTAL REVENUES 42,370,535 43,227,336 42,996,462 (230,874) EXPENDITURES �. City Council 125,462 122,639 102,844 19,795 City Manager 544,522 476,943 475,273 1,670 Communications 349,412 348,697 336,172 12,525 ILL City Secretary 464,119 501,404 490,005 11,399 V Legal 338,753 294,120 268,829 25,291 d Human Resources 118,165 118,165 117,203 962 c Finance 658,178 655,510 637,863 17,647 N Budget&Research 399,859 402,456 396,715 5,741 K Municipal Court 1,348,390 1,353,648 1,315,875 37,773 H Planning and Inspections 998,454 998,276 1,001,317 (3,041) v� Economic Development 316,942 294,983 289,945 5,038 Library 2,054,332 2,051,416 1,991,676 59,740 Neighborhood Services 1,655,862 1,666,490 1,621,342 45,148 CU Public Works 3,745,142 3,763,147 3,657,403 105,744 v Parks&Recreation 2,063,728 2,027,366 2,029,723 (2,357) Police 12,418,255 12,279,632 12,387,294 (107,662) Z w Emergency Management 820,544 944,930 837,840 107,090 O Fire 10,531,623 10,562,095 10,317,975 244,120 Building Services 705,401 705,401 705,401 - V Non-Departmental 2,226,781 2,082,208 2,006,116 76,092 Sub-Total Departments 41,883,924 41,649,526 40,986,811 662,715 O Reserves&Other Expenditures v Reserves 410,729 1,448,800 1,483,370 (34,570) Information services 75,882 78,810 78,810 Q Sub-Total Reserves and Other 486,611 1,527,610 1,562,180 (34,570) TOTAL EXPENDITURES 42,370,535 43,177,136 42,548,991 628,145 Net Increase $ - $ 50,200 $ 447,471 $ 397,271 U f!opri t!Lp!6 f!sf r vjEf e!t vggft f oda#W bgpo!bsf!bo!jod"baWW jt k cf f evrfY 75 Packet Pg.260 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 A. Budgetary Information Annual budgets are adopted on a modified cash basis for the following : General, General Debt Service, Promotional, Donations, Specie O Investigation, Drainage Utility, Parks and Recreation Development, Crime Control District, Gas Development, Traffic Safety, Utility, Aquati, y Park, Golf, Facilities and Construction, Fleet Services, Self Insurance,and Information Systems. The General Capital Projects Fund and Grant: W Fund adopt project-length budgets. All annual appropriations lapse at fiscal year end. Prior to September 1,the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the followinc October 1. The operating budget includes proposed expenditures and the means of financing them. Public hearings are conducted to obtait S LL taxpayer comments. Prior to September 30,the budget is legally enacted through passage of an ordinance. d The appropriated budget is prepared by fund,department, and division. The City Manager is authorized to transfer budgeted amounts betweet departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. The Q legal level of budgetary control(i.e.,the level at which expenditures may not legally exceed appropriations)is the fund level. During the year the d City budget appropriations were increased by$5,983,615. c N L Revision a> Increase Legally Adopted Fund Original Final (Decrease) Explanation v General Fund $ 42,370,535 $ 43,177,136 $ 806,601 Prior year encumbrances totaling $279,902 rolled into FY13/1, jl accounting for a part of this increase. The other portion of the C increase is related to budgeted increase in transfer of reserve: . to Capital Improvement Funds. Specifically, the new City Hal O Facility Construction project, as well as, Street Maintenancc programs. d General Debt Service $ 9,619,723 $ 9,726,474 $ 106,751 During the fiscal year, minor adjustments were made to revisc L budget to include actual, instead of estimated, principal an( d interest payments. c ti M Parks and Recreation $ 7,881,890 $ 7,987,659 $ 105,769 The fund is ending is positive operation position and therefore a budget increase to transfer the increase to reserves for futurc operations or capital needs. Promotional $ 211,175 $ 208,997 $ (2,178) Minor budget revisions were submitted for this fund resulting it LL a decrease in appropriations for the year. V Donations $ 140,314 $ 607,686 $ 467,372 The increase was due to transfer out of donations received fo the construction of a new Animal Control facility. c N f� Special Investigations $ 463,069 $ 675,565 $ 212,496 During the fiscal year, appropriations increased for a transfe y out to capital to fund Special Investigations supported capita purchases in the construction of the new City Hall Facility. 2 Crime Control District $ 4,566,145 $ 4,589,380 $ 23,235 The increase is associated with natural increases in merit an( shifting of payroll plans to meet market rates in the metrople: area. Z W Gas Development $ 212,053 $ 4,026,390 $3,814,337 Fiscal year saw an opportunity to purchase a building for Cit,. Z usage. The building was paid for by an appropriations increasc C to this fund. A Traffic Safety $ 869,852 $ 985,272 $ 115,420 The appropriations increase was directly related to a transfe V out of the fund into a capital projection for the new City Hal Facility. d E t Utility $ 30,598,049 $ 30,720,065 $ 122,016 Of the increase, $137,000 is attributed to a transfer to reserve: <a for future operational and capital needs. Some offsettinc decreases to accommodate the transfer were seen in genera Q operations. 76 Packet Pg.261 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Aquatic Park $ 4,806,812 $ 4,489,487 $ (317,325) The appropriation decrease was partially due to reducing th( transfer of net operations to reserves for future operational an( capital needs. This decrease totaled approximately $17: thousand. The other portion of the decrease was budge p revisions to operational costs to offset loss in revenue due to< C rainy season during the live season of the water park. W Golf $ 2,496,180 $ 2,327,673 $ (168,507) The fund operations saw a reduction in revenue due to heav, highway construction impeding customer usage during th( fiscal year. To offset decrease in revenues, the fund reduce( operational expense budgets. jl Facilities and $ 2,666,340 $ 2,664,154 $ (2,186) Minor budget revisions were submitted for this fund resulting it Construction a decrease in appropriations for the year. Q Fleet Services $ 3,625,455 $ 3,726,809 $ 101,354 The increase was partially related to expected increase it d usage and price increase of fuel ($45 thousand). The othe c portion of the increase is directly related to personnel costs an( L various cumulative operational increases at mid-year revision. Self Insurance $ 10,532,189 $ 11,012,508 $ 480,319 The Fiscal 2013/2014 fiscal year saw an increase in overa claims activity for the year. Several major illnesses an( jl medical events caused the increase. C a Information Systems $ 2,975,589 $ 3,093,730 $ 118,141 The appropriation revision to increase the budget was partiall, C related to hiring a consultant mid year to obtain new publi( a safety software($89 thousand increase). The change was du( to various increases at mid-year budget process for unexpecte( tq data and infrastructure needs. 2 a Total $ 124,035,370 $ 130,018,985 $5,983,615 0 M r B. General Fund Budget-to-Actual Reconciliation �. An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with E generally accepted accounting principles follows: LL W LL Net increase(decrease)to budgetary unreserved undesignated fund balance $ 447,471 V The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP statements it is not a revenue or inflow source for current year revenue recognition (1,596,228 N The City budgets specific'Reserves"expenditures as a outflow but in GAAP statements it is not an K expenditure: Peg Franchise Fees Reserves and Record Preservation Fees. 172,000 Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow = for budgetary recognition (26,488 = Increase(decrease)in intergovernmental shared services revenue are not considered a resource/inflow for budgetary recognition because payment for services will be received in subsequent fiscal year. 10,330 W Increase(decrease)in miscellaneous revenue are not considered a resource/inflow Z for budgetary recognition because payment for services will be received in subsequent fiscal year. 4,245 C A Sources/Inflows for advances given to other funds are not recognized as revenues in V GAAP statements;only recognized as reduction of an asset on balance sheet and not a transfer in (147,720 d Outflows of sources for prepaid expenditures for budgetary purposes are immediately t recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expenditure recognition until the period of coverage. 44,681 Q 77 Packet',Pg.252 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Outflows for expenditures for budgetary basis is recognized in actual period in which resources were used to expend the payment. Litigation and certain emergency expenditures incurred but not paid in current fiscal year were delayed to be appropriated in period the outflows transpired. 26,508 p CL Special funded projects are appropriated through long range capital improvement budget W in which segregated and specific funding is appropriated outside of the operating budget (68,838 Total"Net Change in Fund Balance"from the Statement of Revenues, Expenditures,and Changes in Balances-Governmental Fund--General Fund $ (1,134,039 LL C. General Debt Service Fund Budget-to-Actual Reconciliation y An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with Q generally accepted accounting principles follows: d' Net increase(decrease)to budgetary unreserved undesignated fund balance $ 166,069 N L The City budgets"Appropriations of Fund Balances"revenues as a inflow of resources but for GAAP purposes these inflows were recognized in prior periods. (994,243 v Outflows of sources for prepaid expenditures for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay LL expenditure recognition until the period of coverage. (5,044 O r- Total"Net Change in Fund Balance"from the Statement of Revenues, Expenditures,and Changes in Fund Balance-Governmental Fund--General Debt Service $ (833,218 d D. Parks and Recreation Development Corporation Budget-to-Actual Reconciliation y L a An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with generally accepted accounting principles follows: M r Net increase(decrease)to budgetary unreserved undesignated fund balance $ The City budgets specific'Reserves"expenditures as a outflow but in GAAP statements it is not an E expenditure: Net Operations from Parks Maintenance,Tennis Center,and Recreation Centre for LL future capital or operational needs 1,646,520 LL Q Increase(decrease)in intergovernmental shared services revenue are not considered a resource/inflow V for budgetary recognition because payment for services will be received in subsequent fiscal year. 1,372 0 N Increase(decrease)in miscellaneous revenue are not considered a resource/inflow to for budgetary recognition because payment for services will be received in subsequent fiscal year. 2,180 K d H Outflows of sources for prepaid expenditures for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expenditure recognition until the period of coverage. 3,898 Special funded projects inflows/resources are appropriated through long range capital improvement budget in which segregated and specific funding is appropriated outside of the operating budget 1,393,888 E Special funded projects expenditures are appropriated through long range capital improvement budget Z in which segregated and specific funding is appropriated outside of the operating budget (3,380,015 C A Total"Net Change in Fund Balance"from the Statement of Revenues, Expenditures,and Changes in Fund Balance-Governmental Fund--Parks and Recreation Development Corporation $ (332,157 V E. Gas Development Fund Budget-to-Actual Reconciliation d E t An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with generally accepted accounting principles follows: Q Net increase(decrease)to budgetary unreserved undesignated fund balance $ 520,305 78 Packet Pg.253 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow for budgetary recognition (16,235 Special funded projects inflows/resources are appropriated through long range capital improvement budget p in which segregated and specific funding is appropriated outside of the operating budget (2,626,239 CL d Special funded projects expenditures are appropriated through long range capital improvement budget in which segregated and specific funding is appropriated outside of the operating budget (4,087,347 <a Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and Changes in Fund Balance-Governmental Funds--Gas Development Fund $ (6,209,516 LL d F. Promotional Fund Budget-to-Actual Reconciliation 3 An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with generally accepted accounting principles follows: 0 N Net increase(decrease)to budgetary unreserved undesignated fund balance $ 16,015 L <a d Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow for budgetary recognition (673 v Outflows of sources for prepaid expenditures for budgetary purposes are immediately LL recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay O expenditure recognition until the period of coverage. 963 r- 0 Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and Changes in Fund Balance-Non-Major Governmental Funds--Promotional Fund $ 16,305 y d F. Donations Fund Budget-to-Actual Reconciliation p An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with generally accepted accounting principles follows: Net increase(decrease)to budgetary unreserved undesignated fund balance $ 76,459 The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP LL statements it is not a revenue or inflow source for current year revenue recognition (452,000 LL Q Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow U for budgetary recognition (3,733 0 N Outflows of sources for prepaid expenditures for budgetary purposes are immediately to recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay K expenditure recognition until the period of coverage. 391 Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and = Changes in Fund Balance-Non-Major Governmental Funds--Donations Fund $ (378,883 G. Special Investigation Fund Budget-to-Actual Reconciliation t v An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with W generally accepted accounting principles follows: Z w O Net increase(decrease)to budgetary unreserved undesignated fund balance $ 27,739 >, The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP U statements it is not a revenue or inflow source for current year revenue recognition (345,923 d The City budgets specific'Reserves"expenditures as a outflow but in GAAP statements it is not an t expenditure: 911 Telecom;Automated Fingerprint ID System; Reserves 329,810 % Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow Q for budgetary recognition (782 79 Packet Pg.254 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Outflows of sources for prepaid expenditures for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expenditure recognition until the period of coverage. 121 p CL Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and W Changes in Fund Balance-Non-Major Governmental Funds--Special Investigation Fund $ 10,965 H. Drainage Utility Fund Budget-to-Actual Reconciliation An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with u_ generally accepted accounting principles follows: d Net increase(decrease)to budgetary unreserved undesignated fund balance $ 221,265 Q Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow (195 for budgetary recognition N L Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and Changes in Fund Balance-Non-Major Governmental Funds--Drainage Utility Fund $ 221,070 <a v G. Crime Control District Fund Budget-to-Actual Reconciliation LL w An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with O generally accepted accounting principles follows: r_ O Net increase(decrease)to budgetary unreserved undesignated fund balance $ 220,253 d Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow L for budgetary recognition 675 d Outflows of sources for prepaid expenditures for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expenditure recognition until the period of coverage. 15,124 The City budgets specific'Reserves"expenditures as a outflow but in GAAP statements it is not an E expenditure: Investigations 80,281 LL LL Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and Q Changes in Fund Balance-Non-Major Governmental Funds--Crime Control District Fund $ 316,333 0 H. Traffic Safety Fund Budget-to-Actual Reconciliation c*4 <a An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with X generally accepted accounting principles follows: H Net increase(decrease)to budgetary unreserved undesignated fund balance $ 115,454 The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP statements it is not a revenue or inflow source for current year revenue recognition (125,000 v Increase(decrease)in investment fair value changes and interest unavailable are not considered a resource/inflow E for budgetary recognition (2,880 Z w O Total"Net Change in Fund Balance"from the Combining Statement of Revenues, Expenditures,and >, Changes in Fund Balance-Non-Major Governmental Funds--Traffic Safety Fund $ (12,426 V I. Utility Fund Budget-to-Actual Reconciliation d E An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall, accepted accounting principles follows: Net increase(decrease)to budgetary net position $ 2,252,005 Q 80 Packet Pg.265 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow of resources in the budgetary appropriations. (3,255,947 Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized p as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net CL d Pension obligation,and Compensating Balances. (182,332 W The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP U statements it is not a revenue or inflow source for current year revenue recognition (47,577 The City budgets specific'Reserves"Expenses as a outflow but in GAAP statements it is not an u_ expense: Reserve for Capital 137,347 y Certain revenue inflows are immediately recognized as reserves for certain future Capital Improvement Project and those inflows are appropriated when the project expense is adopted by City Council. 301,753 Q d' Increase(decrease)in investment fair value changes are not considered a resource/inflow N for budgetary recognition (47,552 L <a d Gain(loss)on disposal of assets represents"GAAP"non-cash transactions and are not reported >_ in the budgetary basis schedule. (135,470 Outflows of resources for prepaid Expenses for budgetary purposes are immediately u_ recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay p expense recognition until the period of coverage. 2,310 r- 0 Outflows of resources that represent debt service principal payments for budgetary purposes are recognized as expense in budget basis statements 686,788 d Certain debt service expenses representing amortization of premium,discount,or gain or loss on refunding L are not recognized as an outflow of sources in the budgetary basis schedule. 1,649 0 Special funded projects are appropriated through long range capital improvement budget c�i in which segregated and specific funding is appropriated outside of the operating budget (707,114 Total"Net Change in Net Position from the Statement of Revenues, Expenses,and Changes in Net Position--Proprietary Funds--Utility Fund $ (994,140 u_ LL J. Aquatic Park Fund Budget-to-Actual Reconciliation Q U An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall accepted accounting principles follows: N N Net increase(decrease)to budgetary net position $ (2,241 X d Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow H of resources in the budgetary appropriations. (775,037 2 Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net (16,144 tv Pension obligation,and Compensating Balances. v E The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP Z statements it is not a revenue or inflow source for current year revenue recognition (306,811 C A Increase(decrease)in investment fair value changes are not considered a resource/inflow for budgetary recognition (13,910 V Gain(loss)on disposal of assets represents"GAAP"non-cash transactions and are not reported 0 in the budgetary basis schedule. (1,000 t v Outflows of resources for prepaid Expenses for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay Q expense recognition until the period of coverage. 1,462 81 Packet Pg.256 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Outflows of resources that represent debt service principal payments for budgetary purposes are recognized as 636,852 expense in budget basis statements Certain debt service expenses representing amortization of premium,discount,or gain or loss on refunding p are not recognized as an outflow of sources in the budgetary basis schedule. 14,679 CL d Special funded projects are appropriated through long range capital improvement budget in which segregated and specific funding is appropriated outside of the operating budget (276,510 'L) <a Total"Net Change in Net Position from the Statement of Revenues, Expenses,and Changes in Net Position--Proprietary Funds--Aquatic Park $ (738,660 LL d K. Golf Fund Budget-to-Actual Reconciliation 3 An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall; accepted accounting principles follows: 0 N Net increase(decrease)to budgetary net position $ d Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow of resources in the budgetary appropriations. (433,484 v Outflows for advances given to other funds are not recognized as expense in LL GAAP statements;only recognized as reduction of an liability on balance sheet and O not a transfer out 147,760 r- 0 The City budgets specific'Reserves"Expenses as a outflow but in GAAP statements it is not an expense: Reserve for Capital 32,720 y d Increase(decrease)in investment fair value changes are not considered a resource/inflow d for budgetary recognition (28,242 .. 0 ti Outflows of resources representing expenses of prior year adjustment are recognized for budgetary <> purposes as reduction in reserves prior transferred. This amount represents audit adjustments that effect a prior period and prior budgetary period. 61,662 Outflows of resources that represent debt service principal payments for budgetary purposes are recognized as LL expense in budget basis statements 93,212 LL Q Certain debt service expenses representing amortization of premium,discount,or gain or loss on refunding V are not recognized as an outflow of sources in the budgetary basis schedule. (3,731 0 N Total"Net Change in Net Position from the Statement of Revenues, Expenses,and w Changes in Net Position--Proprietary Funds--Golf Fund $ (130,103 X d F- L. Facilities and Construction Fund Budget-to-Actual Reconciliation U) An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall; accepted accounting principles follows: <a Net increase(decrease)to budgetary net position $ 256,878 E Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow Z of resources in the budgetary appropriations. (42,996 C A Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized V as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net Pension obligation,and Compensating Balances. (37,030 d Increase(decrease)in investment fair value changes are not considered a resource/inflow t for budgetary recognition (20,621 UM The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP Q statements it is not a revenue or inflow source for current year revenue recognition (40,000 82 Packet Pg.257 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 The City budgets specific'Reserves"Expenses as a outflow but in GAAP statements it is not an expense: Reserve for Capital 148,510 Special funded projects are appropriated through long range capital improvement budget p in which segregated and specific funding is appropriated outside of the operating budget (83,864 CL d Total"Net Change in Net Position from the Combining Statement of Revenues, Expenses,and Changes in Net Position--Internal Service Funds--Facilities and Construction Fund $ 180,877 '71 <a M. Fleet Services Fund Budget-to-Actual Reconciliation S LL An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall, y accepted accounting principles follows: 3 Net increase(decrease)to budgetary net position $ 201,135 Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow N of resources in the budgetary appropriations. (539,382 L <a d Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net v Pension obligation,and Compensating Balances. (44,027 LL Increase(decrease)in investment fair value changes are not considered a resource/inflow O for budgetary recognition (16,052 r- 0 Gain(loss)on disposal of assets represents"GAAP"non-cash transactions and are not reported in the budgetary basis schedule (13,165 y d The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP d statements it is not a revenue or inflow source for current year revenue recognition (359,663 .. 0 ti The City budgets specific'Reserves"Expenses as a outflow but in GAAP statements it is not an <> expense: Reserve for Capital 50,000 Resources obtained for special funded projects are appropriated through long range capital improvement budget E in which separate from the operating budget 904,001 LL W LL Capital assets expenses in the operating fund are updated as assets and not recognized as Q expenses on the"GAAP"operating schedules. 702,653 V d' Total"Net Change in Net Position from the Combining Statement of Revenues, Expenses,and N Changes in Net Position--Internal Service Funds--Fleet Fund $ 885,500 <a X N. Self Insurance Fund Budget-to-Actual Reconciliation H U) An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall, accepted accounting principles follows: Net increase(decrease)to budgetary net position $ 114,460 t v Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized W as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net Z Pension obligation,and Compensating Balances. (24,147 C A Increase(decrease)in investment fair value changes are not considered a resource/inflow for budgetary recognition (14,952 V The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP a) statements it is not a revenue or inflow source for current year revenue recognition (423,968 t v <a Outflows of resources for prepaid Expenses for budgetary purposes are immediately Q recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expense recognition until the period of coverage (7,332 83 Packet Pg.258 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Notes to Required Supplementary Information September 30,2014 Total"Net Change in Net Position from the Combining Statement of Revenues, Expenses,and Changes in Net Position--Internal Service Funds--Self Insurance Fund $ (355,939 O. Information Systems Fund Budget-to-Actual Reconciliation p CL d An explanation of the differences between budgetary inflows and outflows and revenues and Expenses determined in accordance with generall, W accepted accounting principles follows: Net increase(decrease)to budgetary net position $ 335,183 Depreciation expense is a"GAAP"recognized expense and does not represent an actual outflow u_ of resources in the budgetary appropriations. (306,466 y Certain expenses representing long term liability and the related expense recognition in"GAAP"is not recognized Q as an actual outflow until resources are disbursed for the activity: Other Post Employment Benefits, Net Pension obligation,and Compensating Balances. (60,232 0 N Capital assets expenses in the operating fund are updated as assets and not recognized as expenses on the"GAAP"operating schedules. 44,296 4) Increase(decrease)in investment fair value changes are not considered a resource/inflow v for budgetary recognition (3,315 LL Gain(loss)on disposal of assets represents"GAAP"non-cash transactions and are not reported O in the budgetary basis schedule 1,150 r_ O Outflows of resources for prepaid Expenses for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay y expense recognition until the period of coverage 19,728 L a The City budgets"appropriations from fund balance"as a resource/inflow but in GAAP statements it is not a revenue or inflow source for current year revenue recognition (79,203 0 M Outflows of resources for prepaid Expenses for budgetary purposes are immediately recognized as an outflow upon remittance of payment in budgetary basis. GAAP statements delay expense recognition until the period of coverage 1,610 LL Total"Net Change in Net Position from the Combining Statement of Revenues, Expenses,and W LL Changes in Net Position--Internal Service Funds--Information Systems Fund $ (47,249 Q U 0 N f� X d H U) x is E Z w O U d E t v <a Q 84 Packet Pg.269 F.1.a NON-MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS The Promotional Fund accounts for the operations and expenditures for which hotel/motel occupancy taxes CL are used. Occupancy tax revenues are primarily to attract tourist and new businesses to the City. W The Donations Fund holds funds contributed (donated)to the City for special projects earmarked by requests or nonrecurring expenditures. It primarily collects and holds funds that are voluntarily given by the citizens via is adding $1.50 to their water utility billing which is then distributed to support the activities of the library and S neighborhood services departments. LL d The Special Investigations Fund is mandated by state statue to account for various legal seizure and forfeiture deposits and expenditures. Q The Drainage Utility Fund accounts for the establishment of drainage facilities within the municipal boundaries of the City and the subsequent billing and collection of fees so established. N L The Crime Control and Prevention District Fund accounts for the accumulation and use of half-cent sales tax 4) proceeds dedicated for crime prevention and reduction programs. �a The Grants Fund is a centralized fund accounting for all private, local, state, and federal grant proceeds. w ii w The Economic Development Fund accounts for the accumulation and expenditure of resources designed to 0 stimulate the local economy through development and redevelopment. c The Traffic Safety und accounts for funds collected from various red-light traffic safety cameras. These Y 9 Y � resources assist with funding of various traffic safety projects. 4) d L Tax Increment Financing District#1 is to fund drainage improvements that would alleviate flooding problems, a reduce property damage associated with the flooding, and stimulate development for the benefit of citizens c within TIF#1. r� M r f� E DEBT SERVICE FUND LL W The Sales Tax Revenue Debt Service Fund is used to accumulate monies for the payment of principal, LL interest, and related charges on sales tax revenue bonds. U The Tax Increment Financing Districts (TIF's) Debt Service Fund is used to accumulate monies for the N payment of principal, interest, and related charges on the debts of Districts No. 1 and No. 2. is X FT H x is Z w 0 U 0 E t v <a Q 85 Packet Pg.260 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Combining Balance Sheet Non-major Governmental Funds September 30,2014 Special Special Crime Control p Promotional Donations Investigations Drainage Utility District CL d Assets W Cash and cash equivalents $ 147,596 $ 195,414 $ 226,767 $ 475,132 $ Investments 286,998 394,616 442,402 932,674 Receivables,net of allowance S Accounts - - - 96,840 - LL Other taxes receivable 55,355 - - - 768,843 0 Interest receivable 149 204 223 476 29 3 Intergovernmental receivables - - - - - Q Prepaid items 963 391 122 15,730 d Restricted: - c N Cash and cash equivalents 595,225 Investments - - - - 268,114 0 Total assets $ 491,061 $ 590,625 $ 669,514 $ 1,505,122 $ 1,647,941 Nbcj iAf t Accounts payable - 7,246 - - 5,276 ii Accrued liabilities 2,469 85,749 O Intergovernmental payables - r_ O Deposits and other liabilities 9 - Unearned revenue 633 - Totalliabilities 2,469 7,255 633 91,025 vOi Ef j g e!.bgpx t!pdSf t pvsdf t L a Unavailable revenue-grants $ $ - $ $ $ - Total deferred inflows of resources c ti Gioe!Cbrbodf Nonspendables: �. Prepaids 963 391 122 15,730 Restricted: LL Crime control district - - - 1,541,186 � LL Debt service - Q U Grants - d' Promotional&economic development 487,629 - o Public safety - 638,685 Capital projects(bond funded) K Committed: H Donations 582,979 - Drainage utility - - 1,501,626 Assigned: Encumbrances - - 30,074 3,496 tv Total fund balance 488,592 583,370 668,881 1,505,122 1,556,916 v Total liabilities,deferred inflows E and fund balance $ 491,061 $ 590,625 $ 669,514 $ 1,505,122 $ 1,647,941 Z w O A r� U d E t v <a Q 86 Packet Pg.261 F.1.a Revenue Debt Service Economic Tax Increment Tax Increment Sales Tax Total Non-major p Grants Development Traffic Safety Finance District#1 Finance Districts Revenue Bond Governmental CL d w $ 15,390 $ - $ 120,947 $ - $ $ $ 1,181,246 35,937 540,163 239,073 2,871,863 - - - 96,840 u_ - - - - 824,198 26 1,211 113 36 684 123 3,274 131,763 - - - - - 131,763 Q - 1,056 248 18,510 d 0 N 267,512 2,495,721 634,770 122,395 4,115,623 - - 71,736 1,333,270 245,109 1,918,229 0 $ 183,116 $ 808,886 $ 360,133 $ 2,567,493 $ 1,969,780 $ 367,875 $ 11,161,546 v 98,406 - 49,330 16,383 - - 176,641 ii - 5,776 - 93,994 O 128,249 128,249 a O 9 - - - 633 98,406 183,355 16,383 399,526 vOi d L CL $ 20,796 $ $ $ - $ $ 20,796 20,796 20,796 Q ti M r 1,056 248 18,510 - - 1,541,186 �ILL - 1,968,724 367,627 2,336,351 Q U 63,914 - - 63,914 - 808,886 - 1,296,515 0 - 176,778 - 815,463 N - 2,551,110 2,551,110 X X T F - 582,979 N 1,501,626 - - - - - - 33,570 tv 63,914 808,886 176,778 2,551,110 1,969,780 367,875 10,741,224 v $ 183,116 $ 808,886 $ 360,133 $ 2,567,493 $ 1,969,780 $ 367,875 $ 11,161,546 Z w O A r� U d E t v <a Q 87 Packet',Pg.262 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Combining Statement of Revenues, Expenditures,and Changes in Fund Balance Non-major Governmental Funds Year Ended September 30,2014 Special Special Crime Control p Promotional Donations Invesitgations Drainage Utility District CL d REVENUES W Taxes $ 206,930 $ $ $ - $ 4,593,643 Charges for services - 861,333 - Civil citations - Contributions - 187,382 - - LL Investment income(loss) 2,064 509 3,103 8,555 2,101 Intergovernmental - - 191,612 - - Forfeitures - 107,275 Q Miscellaneous - 3 - - - d Total revenues 208,994 187,894 301,990 869,888 4,595,744 N EXPENDITURES L <a General government 108,113 17,417 - 273 - 0 Public safety - 17,111 84,049 - 4,277,616 Culture and recreation 79,591 63,199 - - - Public works - - 67,104 Capital outlay: O General government - - - r_ O Public safety - 209,505 1,795 CU Culture and recreation 4,985 Public works - vOi Debt service: L a Principal retirement Interest and fiscal charges - - - - - Total expenditures 192,689 97,727 293,554 67,377 4,279,411 Excess(deficiency)of revenues �. over expenditures 16,305 90,167 8,436 802,511 316,333 r__ OTHER FINANCING SOURCES(USES) LL Issuance of debt - - - - - � LL Proceeds from sale of assets - - Q U Transferin 1,850 2,529 Transfers out (470,900) - (581,441) o Total other financing sources(uses) - (469,050) 2,529 (581,441) - Net change in fund balance 16,305 (378,883) 10,965 221,070 316,333 K Fund balance-beginning of year 472,287 962,253 657,916 1,284,052 1,240,583 H Fund balance-end of the year $ 488,592 $ 583,370 $ 668,881 $ 1,505,122 $ 1,556,916 v� 2 <a t v Z w O A r� U d E t v <a Q 88 Packet Pg.263 F.1.a Revenue Debt Service Economic Tax Increment Tax Increment Sales Tax Revenue Total Non-major p Grants Development Traffic Safety Finance District#1 Finance Districtts Bonds Governmental CL d w $ $ $ $ - $ 3,180,219 $ $ 7,980,792 - 861,333 990,714 990,714 S - - 187,382 LL (14,220) (5,540) (1,491) (29,625) 14,479 2,216 (17,849) 0 442,297 - - 633,909 - 107,275 Q 3 d 428,077 (5,540) 989,223 (29,625) 3,194,698 2,216 10,743,559 N L 268,497 - 394,300 0 167,318 886,649 5,432,743 1,306 144,096 v - - 67,104 ii w O 16,000 - 16,000 a O - - 15,000 226,300 7,884 - - 12,869 - 82,188 - - 82,188 vOi d L CL - 1,945,640 105,000 2,050,640 - - - - 875,453 12,049 887,502 445,005 16,000 901,649 82,188 2,821,093 117,049 9,313,742 (16,928) (21,540) 87,574 (111,813) 373,605 (114,833) 1,429,817 ILL - - 2,000,000 - 2,000,000 w ILL 150 - - - 150 Q U - 112,836 70,070 187,285 - (3,747,477) (100,000) - (4,899,818) o 150 (3,634,641) (100,000) 2,000,000 70,070 (2,712,383) (16,778) (3,656,181) (12,426) 1,888,187 443,675 (114,833) (1,282,566) K 80,692 4,465,067 189,204 662,923 1,526,105 482,708 12,023,790 H $ 63,914 $ 808,886 $ 176,778 $ 2,551,110 $ 1,969,780 $ 367,875 $ 10,741,224 v� 2 <a t v Z w O A r� U d E t v <a Q 89 Packet Pg.264 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual GENERAL DEBT SERVICE FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Taxes: Property taxes(penalties& interest included) $ 7,074,213 $ 7,074,213 $ 7,074,213 $ - LL Sub-total ad valorem taxes 7,074,213 7,074,213 7,074,213 - Transfers in: Drainage utility 581,441 581,441 581,441 - Parks& recreation facilities development corp. 356,218 356,218 356,218 - N Fleet services fund 393,134 393,134 393,134 - Facilities services fund 25,409 25,409 25,409 - >_ Gas development fund 212,053 212,053 212,053 - ru Sub-total transfers in 1,568,255 1,568,255 1,568,255 - w ii Other: '- 0 Refunding bond proceeds - - 3,936,985 3,936,985 r_ 0 Interest income 5,000 6,910 14,807 7,897 a City of Watauga, cip participation 82,853 82,853 82,853 - y Appropriation of fund balance 889,402 994,243 994,243 - L Sub-total other 977,255 1,084,006 5,028,888 3,944,882 Total revenues 9,619,723 9,726,474 13,671,356 3,944,882 ° ti M EXPENDITURES Existing bonds&co's 9,170,670 9,187,784 9,065,998 121,786 Existing loans 212,053 316,690 316,690 - LL Issuance costs/paying agent fees 237,000 222,000 185,614 36,386 LL Bond defeasance/refunding - - 3,936,985 (3,936,985) V Total expenditures 9,619,723 9,726,474 13,505,287 (3,778,813) Net Increase (Decrease) $ - $ - $ 166,069 $ 166,069 N U) CU X Notes to required supplementary information are an integral part of this schedule. H 2 CU M Z w 0 U 0 E M v <a Q 90 Packet Pg.266 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Schedule of Revenues, Expenditures,and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual PARKS AND RECREATION DEVELOPMENT CORPORATION FUND Year Ended September 30,2014 Variance with Final Budget- Positive C CL Original Final Actual (Negative) REVENUES Sales tax $ 4,478,922 $ 4,513,458 $ 4,506,169 $ (7,289) Interest income 11,379 7,522 16,754 9,232 Youth assn.maintenance fees 50,250 63,000 70,183 7,183 LL Tennis center revenue 369,382 377,281 358,932 (18,349) Transfer in from aquatic park fund 75,125 75,125 75,125 - Park impact fees 50,000 51,908 78,513 26,605 Other income 1,500 1,500 67,352 65,852 d NRH Centre 0 Memberships/drop-in passes 1,386,900 1,386,900 1,406,005 19,105 <a Fitness 320,890 365,000 347,181 (17,819) y Recreation/sports 262,340 246,963 247,142 179 >_ Grand hall rental 160,000 160,000 149,737 (10,263) Catering&event fees 40,000 17,000 11,665 (5,335) LL Aquatic programs 70,000 180,000 182,826 2,826 C Pool rental 3,500 3,500 4,239 739 a Gym rental 3,100 3,100 2,592 (508) C Concessions/merchandise 19,000 25,000 28,112 3,112 Special events 10,000 10,000 8,635 (1,365) d Other 82,500 13,300 26,441 13,141 General fund 487,102 487,102 487,102 - (- Total revenues 7,881,890 7,987,659 8,074,705 87,046 0 ti EXPENDITURES M Operating Park facilities development administration 708,299 708,369 695,108 13,261 Parks&public grounds 1,949,935 1,949,149 1,831,093 118,056 LL Tennis center operations 614,702 615,572 538,224 77,348 W LL Sub-total operating 3,272,936 3,273,090 3,064,425 208,665 U NRH Centre d Center management 648,918 652,096 631,316 20,780 0 N Fitness 329,817 329,817 323,072 6,745 Building operations 192,168 192,346 184,078 8,268 x Aquatic 515,377 515,734 520,878 (5,144) Recreation sports 336,788 336,788 284,362 52,426 Event center 256,206 236,563 196,329 40,234 Z Building services 331,300 331,300 331,300 - Sub-total NRH Centre 2,610,574 2,594,644 2,471,335 123,309 t Other&Reserves 2 Debt service-CO's 356,218 356,218 356,218 - W Z Indirect costs 386,017 386,017 386,017 - C Non-department 24,110 36,826 37,354 (528) >, Reserve for capital 885,304 924,807 1,255,521 (330,714) U Reserve for economic development 111,973 112,836 112,836 Reserve for NRH Centre 234,758 303,221 390,999 (87,778) d Total other&reserves 1,998,380 2,119,925 2,538,945 (419,020) t v Total expenditures 7,881,890 7,987,659 8,074,705 (87,046) �a Net Increase(Decrease) $ - $ - $ - $ Q Notes to required supplementary information are an integral part of this schedule. 91 Packet Pg.266 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual PROMOTIONAL FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Occupancy tax proceeds $ 210,000 $ 205,000 $ 206,930 $ 11930 r__ Interest revenue 1,175 4,356 2,737 (1,619) LL Total revenues 211,175 209,356 209,667 311 EXPENDITURES Economic development 110,497 113,497 108,822 41675 Culture& leisure 100,424 95,246 84,576 10,670 N Non-departmental 254 254 254 - Total expenditures 211,175 208,997 193,652 15,345 Net Increase $ - $ 359 $ 16,015 $ 15,656 u Notes to required supplementary information are an integral part of this schedule. 0 0 ca d d L a 0 ti M r f� E LL W LL Q U 0 N f� X d H x is z w 0 U d E t v <a Q 92 Packet Pg.267 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual DONATIONS FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Contributions NRH water bills $ 69,204 $ 55,428 $ 61,598 $ 6,170 LL Shelter fund 5,600 46,150 54,646 8,496 Sub-total contributions 74,804 101,578 116,244 14,666 Donations Q Spay/neuter 15,000 10,984 6,609 (4,375) c Duncan 15,000 15,000 15,000 - L M Santa cops 4,000 4,394 4,394 - Sub-total donations 34,000 30,378 26,003 (4,375) �u Proceeds vii Library book sales 10,500 10,500 11,425 925 w 0 Sub-total proceeds 10,500 10,500 11,425 925 r_ Other Interest revenue 3,421 2,417 4,242 1,825 M Other income 38,900 48,575 35,563 (13,012) Appropriation of fund balance: L a Neighborhood services - 452,000 452,000 - c Sub-total other 42,321 502,992 491,805 (11,187) M Total revenues 161,625 645,448 645,477 29 EXPENDITURES M Library-book collections 58,865 58,865 34,034 24,831 LL Neighborhood services Q Animal services 25,310 25,310 24,477 833 U Keep nrh beautiful 14,999 14,999 9,168 5,831 0 Municipal court-teen court 1,000 4,250 4,250 - N Parks special events and arts 26,000 33,396 9,078 24,318 x Police department 14,140 18,866 17,111 11755 I� Transfer to capital projects - 452,000 470,900 (18,900) Total expenditures 140,314 607,686 569,018 57,568 = Net Increase $ 21,311 $ 37,762 $ 76,459 $ 57,597 is Notes to required supplementary information are an integral part of this schedule. Z w 0 U d E t v <a Q 93 Packet Pg.268 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual SPECIAL INVESTIGATIONS FUND Year Ended September 30,2014 Variance with Final Budget- C CL Positive d Original Final Actual (Negative) REVENUES Forfeited funds $ 136,000 $ 136,000 $ 107,275 $ (28,725) AFIS reimbursements 10,800 12,900 12,759 (141) S ii 911 telecom 65,000 178,675 178,853 178 Interest income 1,674 2,067 3,885 1,818 Other income - - 2,529 2,529 Q Appropriations of fund balance 249,595 345,923 345,923 - d Total revenues 463,069 675,565 651,224 (24,341) N EXPENDITURES L <a Federal forfeited funds 240,000 160,000 75,876 84,124 4) State forfeited funds 57,000 36,000 21,564 14,436 v Local forfeited funds 3,000 3,000 3,000 - AFIS maintenance&equipment 98,069 23,069 14,145 8,924 - 911 telecom 65,000 123,686 178,204 (54,518) r- LEOSE contributions - - 886 (886) <a Reserve for city hall project: 911 telecom - 54,810 54,810 d Automated fingerprint identification system(AFIS) - 75,000 75,000 - d Reserves - 200,000 200,000 - c Total expenditures 463,069 675,565 623,485 52,080 M Net Increase $ - $ - $ 27,739 $ 27,739 is Notes to required supplementary information are an integral part of this schedule. LL W LL Q U 0 N f� X FT H x is z w 0 U d E t v <a Q 94 Packet Pg.269 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual DRAINAGE UTILITY FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �a REVENUES Drainage fees $ 849,000 $ 858,000 $ 861,332 $ 3,332 M Interest income 3,855 3,825 8,751 4,926 LL Total revenues 852,855 861,825 870,083 8,258 EXPENDITURES Debt service (transfers out) 581,441 581,441 581,441 - Other expenditures 77,796 77,796 67,377 10,419 N Total expenditures 659,237 659,237 648,818 10,419 L is Net Increase $ 193,618 $ 202,588 $ 221,265 $ 18,677 �u U Notes to required supplementary information are an integral part of this schedule. w LL w 0 0 ca 0 d L a 0 ti M r f� LL W LL Q U 0 N f� X d H x is z w 0 U 0 E M v <a Q 95 Packet Pg.270 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual CRIME CONTROL DISTRICT Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Sales tax $ 4,478,922 $ 4,505,995 $ 4,491,735 $ (14,260) Franchise tax 81,250 81,250 101,908 20,658 LL Interest income 5,973 2,135 1,426 (709) ? Total revenues 4,566,145 4,589,380 4,595,069 5,689 EXPENDITURES Q Operating N Administrative services 594,594 607,605 564,656 42,949 L is Investigations 456,397 456,754 379,865 76,889 >_ Uniform patrol 2,709,095 2,707,711 2,626,202 81,509 M Technical services 503,820 503,998 498,409 5,589 T ii Property Evidence 104,744 104,922 102,439 2,483 c Sub-total operating 4,368,650 4,380,990 4,171,571 209,419 0 Other& Reserves Partner agency funding 51,505 51,505 46,360 5,145 y Other 76,604 76,604 76,604 - L Investigations 69,386 80,281 80,281 - Total other&reserves 197,495 208,390 203,245 5,145 ° Total expenditures 4,566,145 4,589,380 4,374,816 214,564 Net Increase (Decrease) $ - $ - $ 220,253 $ 220,253 LL Notes to required supplementary information are an integral part of this schedule. W LL Q U 0 N f� X d H x is z w 0 U 0 E t v <a Q 96 Packet Pg.271 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual GAS DEVELOPMENT FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Bonuses General fund purposes $ - $ 107,331 $ 110,423 $ 3,092 LL Sub-total bonuses - 107,331 110,423 3,092 Royalties/overrides General fund purposes 655,650 1,057,376 1,187,340 129,964 Q Sub-total royalties/overrides 655,650 1,057,376 1,187,340 129,964 0 N Other Interest income 19,612 35,858 22,693 (13,165) Sub-total other 19,612 35,858 22,693 (13,165) Appropriation of reserves w General fund purposes 212,053 4,026,390 3,226,239 (800,151) c Sub-total appropriation of reserves 212,053 4,026,390 3,226,239 (800,151) a Total revenues 887,315 5,226,955 4,546,695 (680,260) EXPENDITURES d Operating L Transfer to debt service 212,053 212,053 212,053 - a Transfer to capital projects - 3,814,337 3,814,337 - o ti Total expenditures 212,053 4,026,390 4,026,390 - M Net Increase $ 675,262 $ 1,200,565 $ 520,305 $ (680,260) .� �a LL Notes to required supplementary information are an integral part of this schedule. W LL Q U 0 N f� X d H x is z w 0 U d E t v <a Q 97 Packet Pg.272 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget(Non-GAAP Basis)and Actual TRAFFIC SAFETY FUND Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Gross fine revenue $ 894,000 $ 894,000 $ 990,714 $ 96,714 Interest income 987 1,865 1,389 (476) LL Appropriations of fund balance - 125,000 125,000 - Sub-total 894,987 1,020,865 1,117,103 96,238 Q EXPENDITURES d Contractor Payments 612,000 612,000 571,100 40,900 c N Program Administration 193,234 186,984 163,993 22,991 Payment to State 44,338 47,508 128,249 (80,741) >- Traffic Enforcement 6,500 25,000 23,690 1,310 M U Pedestrian Safety 13,780 13,780 14,617 (837) LL Transfer to Capital Projects - 100,000 100,000 - p Total expenditures 869,852 985,272 1,001,649 (16,377) c Net increase $ 25,135 $ 35,593 $ 115,454 $ 112,615 a d d L a Notes to required supplementary information are an integral part of this schedule. 0 ti M r f� LL W LL Q U 0 N N M X d H x is z w 0 U d E M v <a Q 98 Packet Pg.273 F.1.a 0 CL d W �a ca LL d Q 0 N INTERNAL SERVICE FUNDS L ca d Facilities and Construction Services Fund —To account for building maintenance and repair services provided to nume rous d epartments I ocated at vari ous site s throu ghout the City. Facilit ies and Construction Services Fund operations are financed by charges to user departments. LL w 0 Fleet Services Fund—To accou nt for the mainten ance, repair service, and re placement of vehicles and equipment provided to numerous departments responsible for the operation of City vehicles and .2 equipment. Fleet Services Fund operations are financed by charges to user departments. d Self-Insurance Fund —To account for the payment of substantially all claims except for fire insurance L coverage and employee life insu rance coverage. Self-Insurance Fund o perations are financed by °- charges to user departments and employee contributions. o ti M Information Services Fund—To account for the acquisition, maintenance, and support of computer and tele phone ha rdware and software. Informatio n Services F and o perations a re fin anced by charges to user departments. LL W LL Q U 0 N f� X d H x is z w 0 U d E t v <a Q 99 Packet Pg.274 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Combining Statement of Net Position INTERNAL SERVICE September 30,2014 Facilities and Information Total Internal Construction Fleet Services Self Insurance Services Service O CL ASSETS Current is Cash and cash equivalents $ 629,185 $ 570,840 $ - $ 760,255 $ 1,960,280 U r- Investments 1,255,748 1,405,839 4,747,121 1,590,310 8,999,018 M S Accounts receivable,net of allowance: LL Other 9,529 18,315 - 19,456 47,300 d Interest receivable 2,114 2,587 7,698 2,566 14,965 Prepaid items 4,368 - 215,073 165,708 385,149 Q Inventories,at cost 36,709 89,734 - - 126,443 d Total current assets 1,937,653 2,087,315 4,969,892 2,538,295 11,533,155 c°*4 L Noncurrent d Restricted assets: >- Cash and cash equivalents 3,377 98,790 2,444,197 45,474 2,591,838 Capital assets,at cost: w ii Building and improvements 135,455 - 135,455 c Other improvements 417,313 - - 602,769 1,020,082 r- Machinery and equipment - 6,535,644 17,312 2,536,764 9,089,720 c Accumulated depreciation (312,078) (3,949,110) (17,312) (1,852,446) (6,130,946) Net capital assets 240,690 2,586,534 - 1,287,087 4,114,311 d Total noncurrent assets 244,067 2,685,324 2,444,197 1,332,561 6,706,149 L Total assets 2,181,720 4,772,639 7,414,089 3,870,856 18,239,304 LIABILITIES ° ti Current Accounts payable and accrued expenses 102,630 71,445 1,029,537 55,756 1,259,368 .� �a Other current liabilities 277 40 17,369 - 17,686 Compensated absences 4,976 4,999 2,190 5,199 17,364 LL Total current liabilities 107,883 76,484 1,049,096 60,955 1,294,418 LL Noncurrent U Compensated absences 46,318 85,788 33,856 66,783 232,745 Other post employment benefits obligation 190,568 217,269 110,492 222,450 740,779 c°*4 Net pension obligation 80,227 93,143 51,195 93,665 318,230 M Total noncurrent liabilities 317,113 396,200 195,543 382,898 1,291,754 H Total liabilities 424,996 472,684 1,244,639 443,853 2,586,172 w NET POSITION 2 Net investment in capital assets 240,690 2,594,377 - 1,287,088 4,122,155 Unrestricted 1,516,034 1,705,578 6,169,450 2,139,915 11,530,977 Total net position $ 1,756,724 $ 4,299,955 $ 6,169,450 $ 3,427,003 $ 15,653,132 Z w O A r� U d E t v <a Q 100 Packet Pg.275 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Combining Statement of Revenues, Expenses, and Changes in Net Position INTERNAL SERVICE Year Ended September 30,2014 0 Facilities and Fleet Self Information Total Internal CL d Construction Services Insurance Systems Service w OPERATING REVENUES Other intergovernmental $ - $ - $ - $ 14,902 $ 14,902 <a Internal service revenues S Risk management - - 9,599,854 - 9,599,854 LL Facilities and fleet management 2,530,218 3,269,133 - - 5,799,351 +; Information systems management - - - 2,587,486 2,587,486 Miscellaneous revenues 83,973 51,562 99,497 155,269 390,301 Q Total operating revenues 2,614,191 3,320,695 9,699,351 2,757,657 18,391,894 c OPERATING EXPENSES N L Claims - - 9,103,083 - 9,103,083 d Contractual services 869,923 91,413 461,281 370,021 1,792,638 Personnel services 1,062,002 1,025,749 514,606 1,130,009 3,732,366 Repairs and maintenance 369,032 202,832 4,212 1,043,278 1,619,354 2 LL Supplies 50,406 1,176,193 3,597 224,372 1,454,568 - Depreciation 42,996 539,382 - 306,466 888,844 C Total operating expenses 2,394,359 3,035,569 10,086,779 3,074,146 18,590,853 Operating income(loss) 219,832 285,126 (387,428) (316,489) (198,959) NONOPERATING REVENUES(EXPENSES) Investment income(loss) (13,571) 1,205 31,489 11,179 30,302 p Gain(loss)on disposal of assets 25 38,302 - 4,251 42,578 " 0 Total nonoperating revenues(expenses) (13,546) 39,507 31,489 15,430 72,880 M Income(loss)before transfers 206,286 324,633 (355,939) (301,059) (126,079) TRANSFERS �a Transfers in - 954,001 - 253,810 1,207,811 S LL Transfers out (25,409) (393,134) - - (418,543) LL Total transfers-net (25,409) 560,867 - 253,810 789,268 Q Change in net position 180,877 885,500 (355,939) (47,249) 663,189 V Net position-beginning of year 1,575,847 3,414,455 6,525,389 3,474,252 14,989,943 c Net position-end of year $ 1,756,724 $ 4,299,955 $ 6,169,450 $ 3,427,003 $ 15,653,132 N <a X FT H x is z w 0 U 0 E t v <a Q 101 Packet Pg.276 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Combining Statement of Cash Flows INTERNAL SERVICE FUNDS Year Ended September 30,2014 Facilities and Construction Information Services Fleet Services Self Insurance Services Totals O Cash flows from operating activities: y Receipts from interfund services provided $ 2,530,218 $ 3,269,133 $ 9,599,854 $ 2,587,486 $ 17,986,691 W Other operating revenue(expense) 74,701 33,587 99,543 164,556 372,387 Payments to suppliers (1,500,822) (1,446,875) (9,626,212) (1,633,963) (14,207,872) Payments to employees (1,019,758) (978,062) (488,755) (1,058,821) (3,545,396) S Net cash provided by(used for)operating LL activities 84,339 877,783 (415,570) 59,258 605,810 0 d Cash flows from noncapital financing activities: Transfers from other funds - 954,001 253,810 1,207,811 Q Transfers to other funds (25,409) (393,134) - (418,543) d Net cash provided by(used for)noncapital and p related financing activities (25,409) 560,867 253,810 789,268 L Cash flows from capital and related financing activities: y Acquisition and construction of capital assets (13,571) (1,559,727) (106,597) (1,679,895) Proceeds from sale of capital assets 25 38,302 4,251 42,578 v Net cash provided by(used for)capital and LL related financing activities (13,546) (1,521,425) (102,346) (1,637,317) - Cash flows from investing activities: r- Purchase of Investments (841,995) (942,233) (3,183,543) (1,091,454) (6,059,225) Proceeds from the sale of investments 961,985 1,595,848 3,701,425 1,128,543 7,387,801 Interest and dividends received 4,407 3,784 33,524 11,573 53,288 N Net cash provided by investing activities 124,397 657,399 551,406 48,662 1,381,864 i Net increase(decrease)in cash and cash 0- equivalents 169,781 574,624 135,836 259,384 1,139,625 G Cash and cash equivalents beginning of year 462,781 95,006 2,308,361 546,345 3,412,493 ti M Cash and cash equivalents end of year $ 632,562 $ 669,630 $ 2,444,197 $ 805,729 $ 4,552,118 Reconciliation of operating income(loss)to net cash LL provided by(used for)operating activities: W Operating income(loss) $ 219,832 $ 285,126 $ (387,428) $ (316,489) $ (198,959) LL Q Adjustments to reconcile operating income(loss)to net () cash provided by(used for)operating activities: d r Depreciation expense 42,996 539,382 306,466 888,844 N Other expense - - (7,807) (5,513) (13,320) (Increase)decrease in accounts receivable (9,272) (17,975) 46 (3,301) (30,502) K (Increase)decrease in inventories (12,972) 129 (12,843) H (Increase)decrease in prepaid items (4,304) - 10,092 35,795 41,583 Increase(decrease)in compensating absences (7,372) (2,353) 1,067 14,090 5,432 = Increase(decrease)in other post employment benefits 43,203 45,128 22,457 50,262 161,050 Increase(decrease)in net pension obligation 1,198 1,252 622 1,393 4,465 V Increase(decrease)in unearned revenues - - - (2,314) (2,314) Increase(decrease)in accounts payable (194,185) 23,434 (56,324) (26,574) (253,649) Z w Increase(decrease)in accrued liabilities 5,215 3,660 1,705 5,443 16,023 O Total adjustments (135,493) 592,657 (28,142) 375,747 804,769 Net cash provided by(used for)operating () activities $ 84,339 $ 877,783 $ (415,570) $ 59,258 $ 605,810 r� d E t V r� r� Q 102 Packet Pg.277 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 PF-\OPRI EARY FUNDS OTHER SJPPLBVI ENTARY L INFORM All ON 0 M r C; LL LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q 103 Packet Pg.278 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Schedule of Revenues, Expenses,and Changes in Net Position-Budget(Non-GAAP Basis)and Actual UTILITY FUND Year Ended September 30,2014 Variance with Final Budget- OQ Positive O Original Final Actual (Negative) REVENUES v Water sales and charges Water sales $ 19,769,714 $ 19,863,744 $ 18,944,136 $ (919,608) LL Water taps 41,521 20,000 22,830 2,830 Water inspection fees 16,000 16,000 27,216 11,216 Sub-total 19,827,235 19,899,744 18,994,182 (905,562) Q d' Sewer sales and charges c Sewer sales 9,917,647 9,942,774 10,195,936 253,162 N L Sewer taps 13,100 8,500 7,650 (850) y Sewer inspection fees 10,000 13,500 25,364 11,864 Sub-total 9,940,747 9,964,774 10,228,950 264,176 Miscellaneous ii w Interest income 89,237 52,678 89,717 37,039 O Service charges 95,700 106,600 97,646 (8,954) p Late charges 497,000 491,000 456,298 (34,702) a Miscellaneous 16,550 42,290 326,554 284,264 d Joint use reimbursement-Watauga 96,580 96,580 84,842 (11,738) L Subdivision meter revenue 35,000 18,822 20,813 1,991 �- Sub-total 830,067 807,970 1,075,870 267,900 ti Appropriation of fund balance Previous year encumbrances 47,577 47,577 �. Sub-total 47,577 47,577 E LL Total revenues $ 30,598,049 $ 30,720,065 $ 30,346,579 $ (373,486) EXPENSES LL Q Operating V d' Administration $ 281,707 $ 281,457 $ 283,282 $ (1,825) c N Development 834,065 841,290 768,709 72,581 v� <a Right of way maintenance 150,000 205,000 193,756 11,244 K H Sub-total 1,265,772 1,327,747 1,245,747 82,000 F Water Services 2 Water operations 4,490,169 4,462,595 3,929,562 533,033 Purchase of water FTW 5,211,664 5,211,664 3,447,416 1,764,248 t Purchase of water TRA 4,975,000 4,975,000 4,804,780 170,220 <? Sub-total 14,676,833 14,649,259 12,181,758 2,467,501 Z Sewer Services - Sewer operations 1,305,531 1,335,952 1,230,096 105,856 Sewer treatment FTW 1,524,700 1,524,700 1,438,001 86,699 U Sewer treatment TRA 3,231,000 3,231,000 3,605,545 (374,545) d Sub-total 6,061,231 6,091,652 6,273,642 (181,990) E t v <a Q 104 Packet Pg.279 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Schedule of Revenues, Expenses,and Changes in Net Position-Budget(Non-GAAP Basis)and Actual UTILITY FUND Year Ended September 30,2014 Variance with Final Budget- OQ Positive O Original Final Actual (Negative) Finance/Utility Collections Meter reading 463,817 470,589 467,568 3,021 Utility billing/customer service 836,580 829,808 804,039 25,769 LL Utility collection services 282,569 282,391 276,209 6,182 Accounting services 359,133 382,411 370,773 11,638 Budget&research 207,904 207,991 199,830 8,161 d Sub-total 2,150,003 2,173,190 2,118,419 54,771 N Building services 1,493,517 1,493,517 1,493,517 - Non-departmental 443,086 339,086 170,018 169,068 >_ Sub-total Departments $ 26,090,442 $ 26,074,451 $ 23,483,101 $ 2,591,350 v OTHER&RESERVES 2 LL Debt service $ 1,017,055 $ 1,014,140 $ 1,017,980 $ (3,840) - Franchise fee 890,621 894,196 856,215 37,981 a O Indirect costs 1,990,775 1,990,775 1,990,775 Payment in lieu of taxes 384,156 384,156 384,156 y Transfer from utility cip reserve to information L services fund 175,000 175,000 175,000 Contribution to equipment services 50,000 50,000 50,000 M Reserve for capital - 137,347 137,347 Total other&reserves $ 4,507,607 $ 4,645,614 $ 4,611,473 $ 34,141 Total expenses $ 30,598,049 $ 30,720,065 $ 28,094,574 $ 2,625,491 Balance $ - $ - $ 2,252,005 $ 2,252,005 LL Q U Notes to required supplementary information are an integral part of this schedule. d 0 N f� X T F x is z w O U d E t v <a Q 105 Packet Pg.280 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual AQUATIC PARK Year Ended September 30, 2014 Variance with Final Budget- oQ Positive Original Final Actual (Negative) �u REVENUES Operating S Admissions $ 3,644,417 $ 3,090,598 $ 3,000,518 $ (90,080) LL Food and beverage 780,554 800,843 741,937 (58,906) Merchandise 159,850 122,734 116,258 (6,476) Rentals 165,497 143,708 139,929 (31779) Q Programs 20,246 - - - c Aquatic classes/special events - - 2,913 21913 L is Sub-total 4,770,564 4,157,883 4,001,555 (156,328) 0 Other revenues Interest income 19,948 7,593 17,313 91720 Other 16,300 17,200 18,414 1,214 LL w Sub-total 36,248 24,793 35,727 10,934 c Sub-total revenues 4,806,812 4,182,676 4,037,282 (145,394) Appropriation of fund balance Appropriation of fund balance - 306,811 306,811 - L Sub-total - 306,811 306,811 - a Total revenues $ 4,806,812 $ 4,489,487 $ 4,344,093 $ (145,394) c EXPENSES Operating General services&utilities $ 861,310 $ 806,090 $ 797,200 $ 8,890 �_ Public grounds/Aquatics/Maint. 1,216,926 1,103,270 1,117,098 (13,828) LL Business&office administration 567,711 567,711 538,927 28,784 LL Q Gift shop/concessions 544,540 566,776 516,169 50,607 V Sales/special events/admissions 267,612 269,166 243,275 25,891 0 Sub-total 3,458,099 3,313,013 3,212,669 100,344 N OTHER&RESERVES x d Debt service $ 915,922 $ 915,922 $ 873,487 $ 42,435 �- Indirect costs 143,942 143,942 143,942 Transfer out-PARD 75,125 75,125 75,125 Reserve for: - Infrastructure& major repairs 173,132 - - - 2 Non-departmental 40,592 41,485 41,111 374 W Z Total other&reserves $ 1,348,713 $ 1,176,474 $ 1,133,665 $ 42,809 c Total expenses $ 4,806,812 $ 4,489,487 $ 4,346,334 $ 143,153 Balance $ - $ - $ (2,241) $ (2,241) U d Notes to required supplementary information are an integral part of this schedule. E is Q 106 Packet Pg.281 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual Golf Year Ended September 30, 2014 Variance with Final Budget- oQ Positive Original Final Actual (Negative) �u REVENUES Green fees $ 1,032,572 $ 875,418 $ 854,791 $ (20,627) M_ Pro shop 365,068 389,365 407,590 18,225 LL Driving range 82,000 75,249 82,349 7,100 ? Carts 436,749 377,476 375,051 (2,425) Food &beverage 573,668 608,450 642,222 33,772 Q General &administrative - 738 1,550 812 c Other revenues 6,123 977 49,600 48,623 L M Total revenues 2,496,180 2,327,673 2,413,153 85,480 4) EXPENSES �u Operating w Pro shop $ 299,365 $ 157,383 $ 158,581 $ (1,198) c Pro shop: cost of goods sold - 142,209 146,135 (3,926) 0 Driving range 14,500 9,905 9,504 401 Golf carts 232,013 219,535 220,480 (945) Course maintenance 601,655 583,705 580,076 31629 y L Food &beverage 431,190 236,831 238,895 (2,064) o- Food &beverage: cost of goods sold - 189,263 194,675 (5,412) o Sales& membership 47,075 54,909 55,424 (515) General &administrative 239,762 233,713 260,917 (27,204) .� �a Clubhouse 115,883 116,289 113,120 3,169 E LL Management fees 124,502 104,066 134,452 (30,386) Sub-total 2,105,945 2,047,808 2,112,259 (64,451) Q OTHER&RESERVES V Debt service $ 123,088 $ 119,812 $ 120,414 $ (602) o N Payment to interdepartmental loans: w is Water Fund 37,232 - - - x General fund 147,760 147,760 147,760 - H� Reserve for Equipment/CIP 82,155 12,293 32,720 (20,427) Total other&reserves $ 390,235 $ 279,865 $ 300,894 $ (21,029) Total expenses $ 2,496,180 $ 2,327,673 $ 2,413,153 $ (85,480) Balance $ - $ - $ - $ - Z Notes to required supplementary information are an integral part of this schedule. - U d E t v <a Q 107 Packet Pg.282 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual Facilities and Construction Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Charges for service Transfer from: LL General fund $ 705,401 $ 705,401 $ 705,401 $ - Parks development fund 331,300 331,300 331,300 - Utility Fund 1,493,517 1,493,517 1,493,517 - Q Sub-total 2,530,218 2,530,218 2,530,218 - c Other revenues L Interest income 7,103 5,690 7,050 1,360 Rent from rental properties 78,000 78,000 63,240 (14,760) M Other income 11,019 13,019 20,758 7,739 2 Sub-total 96,122 96,709 91,048 (5,661) w LL Sub-total revenues 2,626,340 2,626,927 2,621,266 (5,661) Appropriation of fund balance c Building services fund reserves 40,000 40,000 40,000 - Sub-total 40,000 40,000 40,000 - Total revenues $ 2,666,340 $ 2,666,927 $ 2,661,266 $ (5,661) L a EXPENSES 0 General services $ 332,559 $ 332,346 $ 322,209 $ 10,137 M Building services 2,090,092 2,071,619 1,856,409 215,210 Rental property program 56,910 56,910 38,991 17,919 M Transfer to capital budget 127,420 127,420 127,420 - LL Sub-total 2,606,981 2,588,295 2,345,029 243,266 Q OTHER&RESERVES U Debt service $ 25,409 $ 25,409 $ 25,409 $ - 0 Other 12,860 29,360 12,860 16,500 N Reserve for rental property 21,090 21,090 21,090 - x Total other&reserves $ 59,359 $ 75,859 $ 59,359 $ 16,500 I� Total expenses $ 2,666,340 $ 2,664,154 $ 2,404,388 $ 259,766 Balance $ - $ 2,773 $ 256,878 $ 254,105 = CU Notes to required supplementary information are an integral part of this schedule. M W Z w 0 U d E M v <a Q 108 Packet Pg.283 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual Fleet Services Year Ended September 30, 2014 Variance with Final Budget- oQ Positive Original Final Actual (Negative) �u REVENUES Charges for service Transfer from: LL General fund $ 1,082,422 $ 1,082,422 $ 1,082,422 $ - Utility fund 1,636,780 1,636,780 1,636,780 - Utility CIP/utility customers 240,135 240,135 240,135 - Q Crime control district 141,768 141,768 141,768 - c Parks development fund 119,735 119,735 119,735 - L Other funds 48,293 48,293 48,293 - Sub-total 3,269,133 3,269,133 3,269,133 - Other revenues Interest income 15,543 6,887 17,257 10,370 LL w Sale of city property 20,000 47,874 51,560 3,686 C r_ Other income 12,000 12,000 51,469 39,469 c CU Transfer from utility fund 50,000 50,000 50,000 - Sub-total 97,543 116,761 170,286 53,525 Sub-total revenues 3,366,676 3,385,894 3,439,419 53,525 a Appropriation of fund balance 0 Equipment service fund reserves 258,779 359,663 359,663 - M Sub-total 258,779 359,663 359,663 - Total revenues $ 3,625,455 $ 3,745,557 $ 3,799,082 $ 53,525 EXPENSES ii General services $ 346,996 $ 346,639 $ 344,853 $ 1,786 LL Equipment services operations 1,711,961 1,712,765 1,639,640 73,125 V Fire fleet maintenance 343,400 343,066 316,506 26,560 d Equipment purchases 336,420 336,420 321,224 15,196 c°*4 Fire vehicles/equipment 110,386 182,296 178,058 4,238 x Police vehicles/equipment 320,730 349,704 342,104 7,600 H Sub-total 3,169,893 3,270,890 3,142,385 128,505 T OTHER&RESERVES = Debt service $ 393,134 $ 393,134 $ 393,134 $ - �a Other 12,428 12,785 12,428 357 Equipment services reserves 50,000 50,000 50,000 - Total other&reserves $ 455,562 $ 455,919 $ 455,562 $ 357 Z w Total expenses $ 3,625,455 $ 3,726,809 $ 3,597,947 $ 128,862 C Balance $ - $ 18,748 $ 201,135 $ 182,387 V Notes to required supplementary information are an integral part of this schedule. E M is Q 109 Packet Pg.284 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual Self Insurance Fund Year Ended September 30, 2014 Variance with Final Budget- 00 CL Positive Original Final Actual (Negative) �u REVENUES Allocations Health/medical $ 8,739,545 $ 8,739,545 $ 8,747,608 $ 8,063 LL Worker's compensation 531,480 531,480 531,480 - Administration allocation 486,621 486,621 486,621 - Other insurance 573,258 573,258 572,841 (417) Q Sub-total 10,330,904 10,330,904 10,338,550 7,646 c Other revenues L Interest income 34,285 23,990 46,440 22,450 Other income 67,000 90,333 99,497 9,164 M Expenditure reimbursement - 143,313 370,395 227,082 w Sub-total 101,285 257,636 516,332 258,696 LL Sub-total revenues 10,432,189 10,588,540 10,854,882 266,342 0 Appropriation of fund balance c Self insurance fund reserves 100,000 423,968 423,968 - Sub-total 100,000 423,968 423,968 - Total revenues $ 10,532,189 $ 11,012,508 $ 11,278,850 $ 266,342 L a EXPENSES 0 Health/medical $ 8,739,545 $ 9,219,924 $ 9,298,369 $ (78,445) M Worker's compensation 531,480 531,480 610,942 (79,462) Personnel expenses 460,537 460,537 457,773 2,764 M Other insurance 515,234 515,234 512,022 3,212 LL Reserve for insurance claims 23,393 - - - Q Other expenses 67,000 90,333 91,088 (755) U Life insurance premium 95,000 95,000 94,196 804 0 Sub-total $ 10,432,189 $ 10,912,508 $ 11,064,390 $ (151,882) N OTHER&RESERVES X Transfer to retiree health care fund $ 100,000 $ 100,000 $ 100,000 $ - FT Total other&reserves $ 100,000 $ 100,000 $ 100,000 $ Total expenses $ 10,532,189 $ 11,012,508 $ 11,164,390 $ (151,882) _ Balance $ - $ - $ 114,460 $ 114,460 CU M Notes to required supplementary information are an integral part of this schedule. Z w 0 U d E M v <a Q 110 Packet Pg.286 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Schedule of Revenues, Expenses, and Changes in Net Position-Budget(Non-GAAP Basis)and Actual Information Systems Year Ended September 30,2014 Variance with _ Final Budget- 0 0 CL Positive d Original Final Actual (Negative) REVENUES Telecommunications <a Transfer from: S LL General fund $ 288,487 $ 288,487 $ 288,487 $ - Park Fund 31,594 31,594 31,594 - Crime control district 26,071 26,071 26,071 - Q Utility fund 77,933 77,933 77,930 (3) d Other funds 51,727 51,727 51,727 - o N Sub-total 475,812 475,812 475,809 (3) Computers: Transfer from: is General fund $ 914,506 $ 914,506 $ 914,506 $ - w Park Fund 100,363 100,363 100,363 - LL w Crime control district 167,732 167,732 167,732 - o Utility fund 653,435 653,435 653,435 - o Other funds 275,641 275,641 275,641 - a Sub-total 2,111,677 2,111,677 2,111,677 - d Other revenues d L Interest income 10,726 6,605 14,495 7,890 �- Transmitter lease 112,492 145,000 151,957 6,957 0 r` Other income 14,000 21,623 21,314 (309) M Transfer from general fund 75,882 78,810 78,810 - Transfer from utility fund 175,000 175,000 175,000 - Sub-total 388,100 427,038 441,576 14,538 LL Sub-total revenues 2,975,589 31014,527 3,029,062 14,535 LL LL Appropriation of fund balance Q U Appropriation of information systems reserves - 79,203 79,203 - d Sub-total - 79,203 79,203 - N Total revenues $ 2,975,589 $ 3,093,730 $ 3,108,265 $ 14,535 EXPENSES x General services $ 242,555 $ 240,998 $ 237,121 $ 3,877 H� Major computer systems 403,147 399,250 287,808 111,442 Microcomputer systems 672,640 703,133 649,216 53,917 Telecommunications 340,776 340,776 291,717 49,059 <a Data network 709,805 737,848 685,456 52,392 2 GIS System 166,700 164,022 163,435 587 W Public safety 408,583 497,855 448,481 49,374 - Sub-total 2,944,206 3,083,882 2,763,234 320,648 OTHER&RESERVES U Other 8,238 8,238 8,238 - Reserve for system improvements 23,145 1,610 1,610 - E Total other&reserves $ 31,383 $ 9,848 $ 9,848 $ - c.� Total expenses $ 2,975,589 $ 3,093,730 $ 2,773,082 $ 320,648 Balance $ - $ - $ 335,183 $ 335,183 Q Notes to required supplementary information are an integral part of this schedule. 111 Packet Pg.286 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 112 Packet Pg.287 F.1.a' O Q d FU Statistical Section S U_ Q Financial Trends 0 N These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. Revenue Capacity LL These schedules contain information to help the reader assess the government's most significant local c revenue source, the property tax. c Debt Capacity d These schedules present information to help the reader assess the affordability of the government's L current level of outstanding debt and the government's ability to issue additional debt in the future. °- 0 Demographic and Economic Information M These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. S LL W Operating Information LL Q U These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. ca X d H x is z w O U d >_ t v <a Q 113 Packet Pg.288 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Net Position by Component (unaudited) Fiscal 0 2014 2013 2012 2011 4 d W Governmental Activities i Net Investment in Capital U Assets $ 196,926,762 $ 205,397,867 $ 205,162,006 $ 178,349,544 Restricted 4,115,704 4,634,803 4,253,430 3,368,190 S LL Unrestricted 39,299,589 26,228,262 23,572,411 37,099,102 Total net assets 240,342,055 236,260,932 232,987,847 218,816,836 +; Business-type Activities Q Net Investment in Capital Assets 58,375,965 62,044,064 62,615,382 65,810,811 c Restricted 3,788,127 3,762,460 2,710,553 2,600,187 N L Unrestricted 22,414,369 20,753,387 22,957,383 21,455,781 Total net assets 84,578,461 86,559,911 88,283,318 89,866,779 is Primary Government w Net Investment in Capital LL Assets 255,302,727 267,441,931 267,777,388 244,160,355 - Restricted 7,903,831 8,397,263 6,963,983 5,968,377 r_ Unrestricted 61,713,958 46,981,649 46,529,794 58,554,883 C Total net assets $ 324,920,516 $ 322,820,843 $ 321,271,165 $ 308,683,615 0 U) d L a 0 ti M r Note: Right-of-way land was added to the financial statements in fiscal year 2006. LL W LL Q U 0 N N M x T H x is z w 0 U 0 E t v <a Q 114 Packet Pg.289 F.1.a Table 1 Year 0 CL 2010 2009 2008 2007 2006 2005 d w is $ 164,973,337 $ 142,066,447 $ 129,533,935 $ 128,290,273 $ 127,692,821 $ 70,181,539 m 3,715,127 4,693,345 3,984,364 3,270,409 2,973,821 2,759,099 S LL 35,253,260 52,082,125 54,146,336 44,787,548 36,986,785 27,839,936 203,941,724 198,841,917 187,664,635 176,348,230 167,653,427 100,780,574 +3 Q 61,160,189 62,354,993 60,828,610 65,485,796 62,776,005 63,610,252 c 2,610,287 3,018,779 2,709,713 2,937,027 2,712,360 2,267,668 N L 21,724,799 25,309,106 29,018,350 24,779,076 27,457,208 22,623,841 m 85,495,275 90,682,878 92,556,673 93,201,899 92,945,573 88,501,761 >- is v LL 226,134,526 204,421,440 190,362,545 193,776,069 190,468,826 133,791,791 - 6,325,414 7,712,124 6,694,077 6,207,436 5,686,181 5,026,767 C 56,978,925 77,391,231 83,164,686 69,566,624 64,443,993 50,463,777 C $ 289,438,865 $ 289,524,795 $ 280,221,308 $ 269,550,129 $ 260,599,000 $ 189,282,335 d d L CL 0 ti M r f� LL w LL Q U 0 N N m x T H x is z w 0 U d E t v <a Q 115 Packet Pg.290 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Changes in Net Position (unaudited) r_ 2014 2013 2012 2011 2010 C CL Expenses Governmental activities: General government $ 11,226,130 $ 10,656,322 $ 10,399,845 $ 9,886,731 $ 14,653,747 Public safety 31,035,115 30,611,650 28,881,714 28,512,136 26,172,292 Culture and recreation 11,931,205 11,633,882 11,679,786 9,352,354 9,468,346 Public works 8,962,500 8,398,711 7,794,339 7,679,001 8,388,531 y Interest and other fees 3,915,632 3,673,780 3,453,283 2,108,277 1,761,128 Total governmental activities 67,070,582 64,974,345 62,208,967 57,538,499 60,444,044 Q Business-type activities: c Utility 28,066,386 27,623,220 26,642,141 27,981,025 27,313,424 L Golf course 2,433,004 2,566,632 2,429,973 2,227,315 2,236,113 d Aquatic park 4,542,966 4,749,688 4,753,949 4,507,561 4,188,892 Interest and other fees - - - - - U Total business-type activities 35,042,356 34,939,540 33,826,063 34,715,901 33,738,429 jl Total primary government 102,112,938 99,913,885 96,035,030 92,254,400 94,182,473 p r_ Program Revenues c Governmental activities: Charges for services General government 5,521,811 5,497,050 5,490,245 5,466,876 8,619,557 L Public safety 3,655,306 4,204,508 3,426,008 2,668,111 2,918,356 Culture and recreation 3,100,292 3,001,249 2,381,024 858,241 909,267 c ti Public works 1,136,920 937,102 932,819 857,809 839,309 M Operating grants and contributions 2,826,280 2,545,158 1,833,138 879,524 964,914 .� Capital grants and contributions 2,676,372 2,938,951 7,401,996 17,644,326 6,806,586 Total governmental activities 18,916,981 19,124,018 21,465,230 28,374,887 21,057,989 LL LL Business-type activities: Q Charges for services V Utility 30,483,178 30,160,950 28,445,746 28,921,168 24,324,685 c Golf course 2,314,514 2,371,010 2,443,865 2,324,118 2,264,256 N Aquatic park 4,019,970 4,377,388 4,548,828 4,587,899 4,090,087 x Operating grants and contributions 84,842 138,831 80,660 - - Capital grants and contributions - 7,291 50,744 4,643,096 271,624 Total business-type activities 36,902,504 37,055,470 35,569,843 40,476,281 30,950,652 2 Total primary government 55,819,485 56,179,488 57,035,073 68,851,168 52,008,641 <a Net(Expense) Revenue M v Governmental activities (48,153,601) (45,850,327) (40,743,737) (29,163,612) (39,386,055) W Business-type activities 1,860,148 2,115,930 1,743,780 5,760,380 (2,787,777) Z Total primary government $ (46,293,453) $ (43,734,397) $ (38,999,957) $ (23,403,232) $ (42,173,832) o U d E t v <a Q 116 Packet Pg.291 F.1.a Table 2 2009 2008 2007 2006 2005 O CL d w is $ 16,355,871 $ 9,379,422 $ 8,461,142 $ 9,269,861 $ 8,288,137 27,772,668 25,791,827 23,265,259 22,022,696 20,693,721 m S 10,718,579 7,973,359 7,327,532 7,611,710 7,355,182 ii 2,126,721 5,748,315 7,799,706 8,169,282 7,597,475 d 2,269,541 2,302,096 2,561,837 2,546,791 2,860,149 59,243,380 51,195,019 49,415,476 49,620,340 46,794,664 Q 0 25,121,565 27,329,181 23,154,259 22,929,665 21,492,504 N L 2,217,868 2,302,670 2,247,272 2,239,404 2,254,198 m d 4,105,695 3,774,757 3,433,492 3,343,073 3,251,524 >- - 433,588 - - - 31,445,128 33,840,196 28,835,023 28,512,142 26,998,226 jl 90,688,508 85,035,215 78,250,499 78,132,482 73,792,890 p r_ O <a d 4,547,658 9,333,482 6,505,029 6,881,843 5,672,569 L 4,922,180 2,995,693 1,718,460 1,314,329 1,154,807 1,446,132 2,517,122 1,124,777 1,212,343 1,214,590 c ti 1,896,764 2,355,161 1,179,302 174,166 61,063 M 1,142,243 353,816 1,028,853 1,153,543 1,539,736 .� 11,341,668 304,514 410,297 2,910,568 4,367,529 m 25,296,645 17,859,788 11,966,718 13,646,792 14,010,294 LL LL Q U 25,060,898 26,349,559 21,630,336 25,858,511 22,237,742 c 2,509,577 2,571,409 2,298,065 1,775,963 2,287,494 N 3,858,389 3,943,288 3,916,691 3,894,274 3,421,301 m x - - - 66,466 46,847 - - 599,983 1,288,734 1,603,834 31,428,864 32,864,256 28,445,075 32,883,948 29,597,218 2 56,725,509 50,724,044 40,411,793 46,530,740 43,607,512 � m t v (33,946,735) (33,335,231) (37,448,758) (35,973,548) (32,784,370) (16,264) (975,940) (389,948) 4,371,806 2,598,992 Z $ (33,962,999) $ (34,311,171) $ (37,838,706) $ (31,601,742) $ (30,185,378) o continued U d E t v <a Q 117 Packet',Pg.292 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Table 2 Changes in Net Position (unaudited) Fiscal Year 2014 2013 2012 2011 2010 0 CL General Revenues and Other Changes in Net Position �a Governmental activities: Taxes Property $ 24,903,041 $ 24,126,068 $ 22,222,620 $ 19,339,750 $ 19,909,976 ii Sales 18,007,872 17,359,807 16,974,086 16,645,412 16,428,281 y Mixed beverage 129,512 117,223 101,724 128,007 118,253 Franchise 4,332,756 4,166,579 4,269,229 4,329,500 3,956,663 Q Occupancy 206,930 221,003 210,324 238,410 240,387 d Unrestricted investment earnings 320,460 258,705 300,928 495,386 588,866 N Special items - - - - - Miscellaneous 142,074 205,445 288,093 1,271,555 553,412 >_ Transfers 4,162,160 3,674,512 3,384,630 1,590,704 2,690,024 v Total governmental activities 52,204,805 50,129,342 47,751,634 44,038,724 44,485,862 �n LL w Business-type activities: 0 Unrestricted investment earnings 20,007 80,950 50,479 171,125 236,674 2 Miscellaneous 300,555 5,380 6,909 30,703 53,524 Transfers (4,162,160) (3,674,512) (3,384,630) (1,590,704) (2,690,024) 0 Total business-type activities (3,841,598) (3,588,182) (3,327,242) (1,388,876) (2,399,826) L Total primary government 48,363,207 46,541,160 44,424,392 42,649,848 42,086,036 0 ti Changes in Net Position M Governmental activities 4,051,204 4,279,015 7,007,897 14,875,112 5,099,807 .� Business-type activities (1,981,450) (1,472,252) (1,583,462) 4,371,504 (5,187,603) Total primary government $ 2,069,754 $ 2,806,763 $ 5,424,435 $ 19,246,616 $ (87,796) LL w LL Q U 0 N f� X T H x is z w 0 U 0 E t v <a Q 118 Packet Pg.293 F.1.a Table 2 2009 2008 2007 2006 2005 O CL d w is <a S $ 20,605,670 $ 19,248,707 $ 18,663,482 $ 18,134,230 $ 17,458,279 ii 16,058,728 17,445,806 16,865,282 15,934,374 15,230,354 d 117,757 161,783 129,860 123,355 115,143 3,802,559 4,604,523 4,450,441 3,855,169 3,541,130 Q 152,220 260,319 284,099 199,850 191,848 d 1,611,632 2,245,479 2,757,208 2,047,583 1,088,547 ° N - 196,320 1,499,140 - - 188,512 477,026 651,376 2,341,327 688,555 >- 2,586,937 569,227 712,782 873,867 1,301,085 m v 45,124,015 45,209,190 46,013,670 43,509,755 39,614,941 �n LL w O r_ 740,393 878,795 1,330,781 945,873 396,903 0 (10,986) 8,962 - - - (2,586,937) (557,044) (712,782) (873,867) (1,301,085) (1,857,530) 330,713 617,999 72,006 (904,182) L 43,266,485 45,539,903 46,631,669 43,581,761 38,710,759 0 ti M r 11,177,280 11,873,959 8,564,912 7,536,207 6,830,571 .� (1,873,794) (645,227) 228,051 4,443,812 1,694,810 r__ $ 9,303,486 $ 11,228,732 $ 8,792,963 $ 11,980,019 $ 8,525,381 LL LL Q U 0 N N m x d H x is z w O U d E t v <a Q 119 Packet Pg.294 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) 2 L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 120 Packet Pg.295 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Table 3 Fund Balances -Governmental Funds (unaudited) 0 CL Fiscal Year Fiscal Year Fiscal Year Fiscal Year d 2014 2013 2012 2011 �a General Fund ca Nonspendables $ 450,459 $ 669,275 $ 707,569 $ 926,707 ii Restricted 476,163 1,123,587 868,715 653,526 Committed - - - - Assigned 3,811,011 3,963,333 3,759,566 1,848,329 Q Unassigned 9,070,595 9,186,072 8,992,908 9,838,310 c Total General Fund $ 13,808,228 $ 14,942,267 $ 14,328,758 $ 13,266,872 L d V All Other Governmental Funds ii Nonspendables $ 50,288 $ 27,002 $ 47,202 $ 30,308 0 Restricted 74,611,779 63,631,314 60,696,117 30,997,610 0 Committed 1,070,103 4,161,319 3,622,301 6,221,018 Assigned 10,674,838 17,280,746 16,333,423 6,480,459 d Unassigned - - - - a Total all other 0 governmental funds $ 86,407,008 $ 85,100,381 $ 80,699,043 $ 43,729,395 M Total all governmental funds $ 100,215,236 $ 100,042,648 $ 95,027,801 $ 56,996,267 �a U- Notes: GASB 54 Fund Balance reporting was implemented in 2011. W U- Q U 0 N f� x d H x is z w 0 U d E t v <a Q 121 Packet Pg.296 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Changes in Fund Balances-Governmental Funds Last Ten Fiscal Years Fiscal CL 2014 2013 2012 2011 2010 4) W Revenues Taxes $ 47,625,477 $ 45,990,682 $ 43,777,983 $ 40,681,079 $ 40,842,538 <a Licenses and permits 1,632,278 1,764,004 1,543,875 1,375,742 1,148,594 S LL Charges for services 6,681,429 6,800,050 6,715,031 6,076,625 7,588,891 Gas utility leases and royalties 1,187,340 Fines 1,990,953 2,424,064 2,421,696 2,665,135 2,631,813 Civil citations 990,714 923,282 778,393 674,745 726,274 d Contributions 199,825 140,385 176,740 187,813 192,501 c Special assessments - 10,116 200 8,748 - L <a Investment income 319,622 177,178 415,326 383,453 538,193 Intergovernmental 5,072,166 4,467,635 5,732,323 9,070,672 3,188,918 Forfeitures 107,275 323,285 138,604 183,295 232,054 Developer contributions 600,000 LL Miscellaneous 388,858 1,318,985 1,363,579 445,214 1,876,282 C Total revenues 66,795,937 64,339,666 63,063,750 61,752,521 58,966,058 C Expenditures General government 10,155,142 10,673,511 10,829,793 10,311,297 10,435,250 Public safety 29,022,814 28,317,163 26,959,990 25,934,692 24,697,961 Culture and recreation 9,231,503 9,290,204 9,163,107 7,453,931 7,344,261 Public works 2,924,516 3,563,149 3,601,659 2,416,186 2,518,081 Capital outlay 30,729,875 10,208,747 15,945,071 15,475,441 14,301,095 c Debt service ~ M Principal retirement 8,578,960 8,523,434 8,846,947 8,187,696 7,115,319 Interest and fiscal charges 3,924,385 3,659,348 3,092,172 2,194,444 2,161,325 Total expenditures 94,567,195 74,235,556 78,438,739 71,973,687 68,573,292 Excess(deficiency)of revenues LL over expenditures (27,771,258) (9,895,890) (15,374,989) (10,221,166) (9,607,234) W LL Other Financing V Sources(Uses) Issuance of debt 24,360,000 9,845,000 26,224,251 7,315,000 9,186,475 c Premium on issuance of debt 310,000 300,486 546,164 358,270 42,075 N Proceeds from refunding of debt 3,936,985 - 3,699,388 - - Payment to refunded bond escrow agent (3,936,985) (3,809,076) y Insurance recovery proceeds - - - - - F Proceeds from sale of assets 19,500 799,045 3,145,280 806,479 34,678 Payment in lieu of taxes - - - - - 2 Transfers in 16,597,422 7,782,662 8,705,604 5,659,688 8,158,092 Transfers out (13,343,076) (3,816,456) (4,842,779) (4,304,576) (7,540,830) Total other financing t sources(uses) 27,943,846 14,910,737 33,668,832 9,834,861 9,880,490 Net change in fund Z balances $ 172,588 $ 5,014,847 $ 18,293,843 $ (386,305) $ 273,256 O A Debt service as a percentage V of noncapital expenditures 24.4% 23.5% 23.6% 22.5% 20.6% d E t v <a Q 122 Packet Pg.297 F.1.a Table 4 Year CL 2009 2008 2007 2006 2005 (D $ 40,736,934 $ 41,721,138 $ 40,393,165 $ 39,296,101 $ 37,565,652 <a 988,020 1,705,703 1,526,636 2,251,292 1,473,542 S LL 6,562,241 6,461,012 6,335,104 6,354,199 6,185,782 d 2,677,901 2,394,920 2,064,187 2,130,968 1,787,547 999,584 825,191 d 160,194 196,320 170,326 177,273 178,937 c 276,475 154,125 28,225 8,348 514 <a 1,250,127 1,678,921 2,258,877 1,719,493 922,870 2,477,191 1,200,491 1,267,839 1,730,684 1,792,392 146,830 142,874 74,448 86,752 70,117 LL 517,492 6,634,802 939,241 1,431,192 1,070,874 - 56,792,989 63,115,497 55,058,048 55,186,302 51,048,227 C <a 9,459,393 9,054,489 8,607,293 9,329,442 8,553,540 25,262,159 26,051,508 23,414,877 22,049,690 21,289,538 U) 8,545,815 7,241,596 6,684,263 6,431,291 6,331,728 2,478,800 2,663,001 2,522,751 2,468,819 2,536,838 d 10,506,569 5,137,596 3,742,378 4,909,101 9,404,434 c ti M 5,699,394 6,188,393 6,697,217 6,462,905 6,695,455 2,048,696 2,225,585 2,281,930 2,349,160 2,665,828 64,000,826 58,562,168 53,950,709 54,000,408 57,477,361 (7,207,837) 4,553,329 1,107,339 1,185,894 (6,429,134) w LL Q U 8,503,525 4,465,000 2,185,000 3,625,000 c 242 N 5,085,000 8,245,000 m (5,075,787) (8,100,166) x - - 282,000 - - H 188,512 16,353 9,864 355,004 2 9,274,945 5,918,639 5,812,148 4,436,800 3,749,968 (7,759,444) (5,899,649) (5,990,349) (5,710,150) (3,794,426) t 10,207,780 4,855,347 2,307,876 2,496,484 (44,458) Z $ 2,999,943 $ 9,408,676 $ 3,415,215 $ 3,682,378 $ (6,473,592) 4- A 16.9% 18.7% 21.8% 21.9% 24.2% U d E t v <a Q 123 Packet Pg.298 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Appraised and Taxable Value of Property Last Ten Fiscal Years (unaudited) 0 CL d W Appraised Appraised Appraised Appraised Fiscal Residential Commercial Industrial Other Year Property Property Property Property(1) d 2005 2,125,365,452 660,915,079 25,319,238 371,683,707 2006 2,208,222,079 693,344,286 23,766,206 396,694,369 Q 2007 2,322,672,063 706,800,208 24,219,035 432,473,733 0 N 2008 2,454,968,837 732,299,884 25,008,737 482,924,193 2009 2,527,941,808 723,655,894 24,685,405 603,634,230 >- 2010 2,536,677,612 755,382,876 24,238,120 588,109,765 2011 2,599,141,890 719,345,087 23,749,165 837,360,868 LL 2012 2,611,659,424 686,273,536 24,818,749 940,103,263 0 2013 2,655,417,917 720,473,286 24,346,385 923,522,505 c 2014 2,723,398,788 734,575,403 25,428,750 982,712,831 d Source: Tarrant Appraisal District Certified Tax Roll, July 25, City budget(2007-2014) L a Tarrant Appraisal District September Report, City budget(2005-2006) 0 (1) This category includes properties under protest with the appraisal review board and ti M properties classified as incomplete by Tarrant Appraisal District at the time NRH City Council approves the Tax Rolls for the budget year. The net taxable values are those approved by City Council by resolution. LL W U- Q U 0 N f� X d H x is z w 0 U d E t v <a Q 124 Packet Pg.299 F.1.a Table 5 0 CL 0 w Less: Personal Tax-Exempt Net Taxable Total Direct Property Property Value Tax Rate ii d 347,217,730 397,233,578 3,133,267,628 0.57000 361,559,520 388,297,207 3,295,289,253 0.57000 Q 342,337,515 421,361,355 3,407,141,199 0.57000 0 N 318,594,946 438,489,302 3,575,307,295 0.57000 331,545,812 451,978,018 3,759,485,131 0.57000 >_ 311,291,262 465,272,083 3,750,427,552 0.57000 302,449,010 879,728,308 3,602,317,712 0.57000 LL 302,955,622 947,626,573 3,618,184,021 0.57000 0 312,039,668 903,068,001 3,732,731,760 0.61000 c 311,311,919 936,363,242 3,841,064,449 0.61000 d d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d E t v <a Q 125 Packet Pg.300 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Property Tax Rates- Direct and Overlapping Governments (per$100 assessed value) (unaudited) 0 CL d w �a City of North Richland Hills Fiscal General Debt service ii Year fund (3) fund (3) Total (3) d 2005 0.33173 0.23827 0.57000 Q 2006 0.34432 0.22568 0.57000 d 0 2007 0.34695 0.22305 0.57000 N L 2008 0.34241 0.22759 0.57000 2009 0.33875 0.23125 0.57000 2010 0.35412 0.21588 0.57000 U- 4- 2011 0.37022 0.19978 0.57000 0 r- 2012 0.35642 0.21358 0.57000 ca 2013 0.35108 0.25892 0.61000 2014 0.34904 0.26096 0.61000 L a 0 Sources: (1)Tarrant County. M (2) Birdville Independent Stool District for 2005. (3)City records. (4) Began usi ng Tarrant County as source in 2006. LL w LL Q U 0 N f� X d H x is z w 0 U 0 E t v <a Q 126 Packet Pg. 301 F.1.a Table 6 0 CL d w �a Birdville Junior school S LL college (1) district(1)(2) Hospital (1) County (1) Total d 0.13938 1.61700 0.23540 0.27250 2.83428 Q 0.13938 1.61700 (4) 0.23540 0.27250 2.83428 0 0.13938 1.56500 0.23540 0.27150 2.78128 N L 0.13938 1.40500 0.23040 0.26650 2.61128 0.13796 1.41000 0.22790 0.26400 2.60986 0.13767 1.40500 0.22790 0.26400 2.60457 LL w 0.13764 1.42500 0.22790 0.26400 2.62454 0 C 0.14897 1.43500 0.22790 0.26400 2.64587 ca 0.14897 1.43500 0.22790 0.26400 2.68587 0.14950 1.43500 0.22790 0.26400 2.68640 L a 0 ti M r f� LL w LL Q U 0 N f� x FT H x is z w 0 U d E t v <a Q 127 Packet Pg. 302 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 128 Packet Pg. 303 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Table 7 Principal Taxpayers (unaudited) 1= Year Ended September 30,2014 Q Percentage of 2013 assessed total assessed Taxpayer Type of business valuation* valuation u Wal-Mart Retail $ 60,397,047 1.62% Columbia N Hills Hosp Sub Healthcare Provider 43,297,546 1.16% LL BGPC Equestrian Real Estate 32,500,000 0.87% +; Ap Wp N Richland Hills Reit Multi Family 31,000,000 0.83% AP Wp Green Reit LLC Multi Family 28,000,000 0.75% Q d' Oncor Electric Delivery Co. Utility Service Provider 27,953,588 0.75% c N Company One, LLC Real Estate 25,625,000 0.69% L M Venue at Home Town LTD ETAL Property Developer 23,749,650 0.64% 0 Chesapeake Operating(Wi) Gas Utility 23,749,650 0.64% v Tyson Prepared Foods Inc Food Manufacturer 18,888,152 0.51% 2 $ 315,160,633 8.44% w O r_ O Year Ended September 30,2005 Percentage of 2004 assessed total assessed L Taxpayer Type of business valuation* valuation 0- 0 Walmart Retail $ 60,697,499 1.94% M Home Depot, Inc. Retail 46,877,067 1.50% Kimberly-Clark/Tecnol, Inc. Manufacturer 38,893,328 1.24% Food Brands America, Inc. Manufacturer 29,038,727 0.93% ii Alliance Park Portfolio, LLC Real Estate 25,774,255 0.82% W LL Five Star Ford/Pack Properties Automotive Dealership 21,311,951 0.68% Q U ONCOR Electric Delivery Utility Service Provider 21,103,399 0.67% d Meadows NRH Associates LP Real Estate 20,572,012 0.66% N Mega Life&Health Ins.Co. Insurance 20,136,736 0.64% M X Bluffs Iron Horse Ltd. Real Estate 17,964,408 0.57% H $ 302,369,382 9.65% v) 2 <a *Source:Tarrant Appraisal District. Z w O A r� U d E t v <a Q 129 Packet Pg.304 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Property Tax Levies and Collections Last Ten Fiscal Years (unaudited) 0 CL Collected within the W Fiscal Year of the Levy Collections �a Fiscal Total Percent of in Subsequent Year tax levy Amount levy Years U- 2005 17,859,625 17,679,906 98.99% $ 155,306 d 2006 18,783,149 18,461,867 98.29% $ 299,027 2007 19,420,705 19,133,840 98.52% $ 262,947 2008 20,379,252 19,980,714 98.04% $ 371,277 cov L 2009 21,429,065 21,268,426 99.25% $ 123,798 2010 21,377,437 21,115,928 98.78% $ 214,032 2011 20,533,211 20,281,233 98.77% $ 201,579 LL 2012 20,623,649 20,370,425 98.77% $ 195,763 0 r- 2013 22,769,664 22,175,814 97.39% $ 498,732 ca 2014 23,430,493 22,797,806 97.30% $ 460,351 d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d E t v <a Q 130 Packet Pg. 305 F.1.a Table 8 0 CL d w Total Collections to Date iE Percent of Amount Levy U- 17,835,212 99.86% d 18,760,894 99.88% Q 19,396,787 99.88% 20,351,992 99.87% cov L 21,392,224 99.83% 21,329,960 99.78% 20,482,813 99.75% U- 4- 20,566,188 99.72% 0 C 22,674,545 99.58% ca 23,258,156.52 99.26% d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d E t v <a Q 131 Packet Pg.306 F.1.a _ _ x 0 0 0 0 0 0 0 0 0 N 0) O O O O O ll') ll') O LL') _ 'o O r N O V (D O r N O V I- O r r O O y O N V 11 Co M M M N a) LO M O M ) V m O I- M a) > r O r, (fl LLB V (`•) N —7 f06 .Q (`') (`•) N N () (`•) (`•) ~ y m C V N a) U) y a) 2 E a) a) a i y 0 s_ > m aa)) a) 2. c O v > a o ._ a C CL d N V (h (`•) N M I- N O) (fl O O_ O N LL) LL') V N � O "a I- CO (`•) I- LL') I- M N O O M M LL') N C y V N r- r (fl r r N LL) LL) I� a) O O O CO O O O N N O fC 0 Q y y � . — — — — N t1 a) F 'or 2 fC C t) O N � LO Co a) 0 0 0 0 0 0 0 0 0 0 _ O O V LO O M V N M N (D M r- p O ON r (D LO O > (q V (`•) N N (`•) V r (q O O) a) V O I� V V O I� (`•) a) a) r r r r r r r N N (`•) M �' £ LL') a) O a) y £ C d. a ~ � ° o N z d V N m V O LL') I� O M a) M V (`•) LL') V LL') LL') (`•) I� M I� (D (D N O m M r O_ LL) V O LL) O r y N O (fl N LL) (fl N V O y y (fl N V (fl (fl � O O ) N <C a) 'a O O LL) V CO CO O LL') a) N N N O m m V O r r V r N 'a LL7 V V V V LL7 LL7 � O aO+ N r r r r r r r V! C y a) O O r_ Cl) KO LO N O �_ O N I- LO M W a) O LL LO (NO N M M V � (`') N F Q dI J T J O O O L J � L a IF c N o LL C C co ° M V V V N U') I- M LL7 y r ip a) y V O M O N N LLB (h O O a) a) N ° V I� r r CO O M O (fl V O N .� Z p m y p O m Q LL LL O ° d U U o w c oy LL U -y a () V ( O L) O O LL) V LL) O O N N N N O (fl M D Y O .N Q U (D LL) M O M a) O I� O M M M I— O N O O p O LL') M M N N M V (`•) N O Q d. O fi M I(- r(`—') O V V V M M r a a) o r L) 6 G a) c a) a) a) o CL 0 Y s N (7 as ~ y 0 °-' am y x U) o > F a > N M O LO M M V N V N `• M LO I- O O O LO O (`) (D M O M N (`) Co O Lo (`) O Lo O O (D O) U s C N N (`) V V I� O LB N LB I- M M V N I- (fl x V (`•) LLB I� LLB O O N M N (`•) V (`•) N N -7 -7 N -7 - Q .0 a 0 a) � 01 O � LL) LL) O m V a) fn N C m y N V LLB I� � (fl M I- M C6 C6 z a) c O 1 O) V M O W O N a7 0 o Q O Z U W U C a) O 4 a) C M O O O O O O O O a) O O C k £ (O LL7 06 y O)-O 'O O N N 7 M (fl (fl (fl (fl (fl (fl (fl (fl (fl r C C a) 'O m a W 0 a) > 0 0 a7 i; Q a) a) G1 N E Ul)a) i V O M r M O O N (`•) V a) O M r M O 0 O O O O ) 0 O O O O Lo a) O O O O O O O O O O O O O O O O O O O N O(`•) O r N N N N N N N N N N V M M LL LL O a _U C z° Packet Pg. 307 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Table 10 Computation of Direct and Overlapping Debt September 30, 2014 (unaudited) 0 CL Percentage Amount d Net bonded applicable to applicable to ra debt City of North City of North Jurisdiction outstanding Richland Hills (2) Richland Hills U- City of North Richland Hills $ 132,950,000 (1) 100.00% $ 132,950,000 ' Birdville Independent School District 188,860,198 45.81% 86,516,857 Q Hurst-Euless-Bedford ° N L Independent School District 290,687,648 0.07% 203,481 Keller Independent School District 654,308,399 3.91% 25,583,458 U- Tarrant County 317,820,000 3.04% 9,661,728 - r- Tarrant County Hospital District 7,935,000 3.02% 239,637 c ca Tarrant County College District 24,425,000 3.03% 740,078 d Total overlapping debt 122,945,239 a Total direct and overlapping debt $ 255,895,239 ° M r f� Source: First Southwest and respective entities' records. U- W U- (1) Less -self-supporting debt Q U (2) First Southwest- "Expenditures of the various taxing entities within the territory of the City are paid o out of ad valorem taxes levied by such entities on properties within the City. Such entities are independent w of the City and may incur borrowings to finance their expenditures. This statement of direct and estimated d overlapping ad valorem tax debt ("Tax Debt") was developed from information contained in "Texas Municipal 9 Reports" published by the Municipal Advisory Council of Texas. Except for the amounts relating to the City, T the City has not independently verified the accuracy or completeness of such information, and no person = should rely upon such information as being accurate or complete. Furthermore, certain of the entities listed may have issued additional Tax Debt since the date hereof, and such entities may have programs requiring the issuance of substantial amounts of additional Tax Debt, the amount of which cannot be determined." z w 0 U d E t v <a Q 133 Packet Pg.308 F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Table 11 Computation of Legal Debt Margin September 30, 2014 (unaudited) 0 CL Article XI, Section 5 of the State of Texas Constitution states in part: "...no tax for any W purpose shall ever be lawful for any one year, which shall exceed two and one-half ca percent of the taxable property of such city." ca As a home rule city, the City of North Richland Hills is not limited by law in the amount of LL debt it may issue. The City's Charter provides that general property taxes are limited to $1.50 per$100 of assessed valuation for general governmental services including the payment of principal and interest on general obligation bonds. Q The tax rate for fiscal 2014 was established at$.61 per$100 of assessed valuation c based on 100% of appraised value. N L d V U_ W 0 d d L a 0 ti M r f� LL LL Q U 0 N f� x d H x is z w 0 U d E t v <a Q 134 Packet Pg. 309 F.1.a a) co m m O w � � m H > > O ° m — U ° C) � m � o O c Q Q m > o D: O m m m m O m LO LO m m o m <C LO W LO O O 'IT r— ( m L() O O r— O m O C'7 N _O) a) C7 � C � � aD O O N 0 •� Z > C7 C7 O2 LL - O +�+ C Q _0 U O — — (6 N LL U) ~ a) (n (6 d (1) m 0- C: _0 C) Q Q a) V L() O O r— O m O C7 N LL 0- O > i OD OD O ao O C7 O ao C'7 'y U U L H a a Q (n U) N X C T X (0 W Q fA a) ( U LL WC O O O O O O O O O O c m p a) O O O O O O O O O O O > E 0 0 0 0 0 o O O o o a) m L() L() O O O O L() O L() L() > 0 J 0) O O N O O N O O M O Ln a) N ++ J (6 (n ao ao ao O O O) O � CO U > C (C a) _ O a) ++ 2 > (6 > i O Of OU E U 0 d c ° N Z -6 U) a) c� N '� i Q m a) a) E U 2 - N LL U > m v o U L O a) C L L() L() N M M O O � C c) � LL c0 O M O Lo M N N 'IT 'IT 0) rn 2 6 a) OD OD N w m L() m rn L() C ffl H a) O M � L() I- L() (O � � ao L() m O O) m = > m N c7 Lr) OD OD OD O) c7 OD Lr) N o 'O J m a) • r— O W L() O W M M O (p C a) fC U LL O Z Q a) m > LL O ~ to ~ O °) o U U O _C O aE ' U) LO (O — m O O 00 C7 O c (n O c0 O) O d' r d L aD O) OD C7 N � O N r— O — M 7 p N N N N w w N Lo p C - � (n .0 N 7 _ U -a ao O O N L() L() N O >' 'O a) m C N N N N N C6 C6 Ln Ln Lo Uj O c -0 X N a) a) O) ? �° a) d X Cl O U a) a) J W M 'IT � a) r— r— O O N N ao = W O a) (a a) E N m 'IT O O O w 'IT LO O O c a) O m a) L() r-� lq O r-� O) C7 ( (6 w LL N C U t 7 L() 'IT w r— C) U N > N U OD O N O N N M L() N Z) .� m T:tf a) C6 f0 a) _c _c E N U Z W m a) c ° O O N N > C }6 O 'Q +�+ c N k > 2 U U o a) N > (n (n N U 'F O a) N a) � V O O O O O O N C7 C) � U E N O O O O O O O O O O U O O O a) k iy N N N N N N N N N N N Z U H m — -0 W U N C'7 � Ln rte+ Q Packet Pg.310 \ ƒ ) o \ f @ » g m m m g m ƒ2 -t a co -t r e w e r - \ / � k 2 \ \ § � \ \ \ \ / c o § « / / \ \ \ c \ \ \ k0 \ § f < � 0 eq 32 \ \ \ \ \ \ \ \ \ \ / LU ] U) k_ x LL FM o -i § © e = = e e e a - r % r ` 2 ° $ $ $ $ $ $ + / / / \ \yes ) 2 L eE § _ _ � a r r = 0 § .. E \ 2 © \ \ \ \ \ \ \ \ \ / ( � § A j f § a m m m m a m m m m \ 0 f \ j \ E - E LO = 0 a 0 « m0 LL / § \ X @ C @ E C - \ \ \ / § \ \ \ \ \ \ \ \ / \ § a 6 2 0 0 = k 0 \C %4 N q E § 0 _ § E \ c \/ § 3 2 / \ E % } © © § ) 2 = � ~ s - eta ® ® U) _ = 0 0 0 0 0 0 0 0 2 PE 0a) = a2 e § r r 0 0 a a a = § a c r o w "I "I "I "I e 2 3 0 ƒ 7 # /] a s £ a a m m m £ _ o = © 33 � § g � \ @ - / { } o _ ° \/ ) / QkU ® ) 2\ 5 8 ` 2 2 � � E E f \ \ D o a © � Eo = p2 \ _ @ 2 3 - o - 2 � 0 0 0 rl- 0 00 0 E a m max - - ± _ � to 43) 0 0 0 0 0 E E E E E '' § p 3 f / § ° J _ a a a a a a a a a a ) ± .. - 2RRme?«m 7 0 E _ k k Packet P 1\ F.1.a CITY OF NORTH RICHLAND HILLS, TEXAS Table 14 Principal Employers (unaudited) 0 CL Year Ended September 30, 2014 Percentage of �a total City r_ Employer Employees3 Rank employment* r- LL Santander Consumer USA, Inc. 1,650 1 4.60% d Wal-Mart Supercenters 865 2 2.41% Q Birdville ISD' 809 3 2.26% d 0 North Hills Hospital 785 4 2.19% N L HealthMarkets 607 5 1.69% 0 City of North Richland Hills 539 6 1.50% a Tarrant County College - NE Campus2 479 7 1.34% LL w Silverleaf Resorts 386 8 1.08% 0 a Tyson Prepared Foods 380 9 1.06% ca Con-Way Freight, Inc. 290 10 0.81% 6,790 18.94% L a 0 ti M r Year Ended September 30, 2005 Percentage of total City LL Employer Employees Rank employment* Q U UICI -The Insurance Center 1,295 1 5.32% Birdville ISD 1,089 2 4.47% N North Hills Hospital 762 3 3.13% x d Triad Financial Corporation 750 4 3.08% Wal-Mart Supercenter 730 5 3.00% City of North Richland Hills 570 6 2.34% ca TCC- NE Campus2 472 7 1.94% Tyson Prepared Foods 450 8 1.85% z CTS Con-Way Transportation 282 9 1.16% 0 Five Star Ford 265 10 1.09% U 6,665 27.37% } 0 E Number denotes employees working in schools in the City of NRH 2 Split with Hurst Q 3 Actual number of employees employed at time of reporting *Source: City records 137 Packet',Pg.312 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 138 Packet Pg.313 F.1.a 0 CL Lf) 0 0 0 0 0 0 (O O O) O O) O O) c) O c) W M Lf) O O 00 00 u) N O O Lf0 0 cl (O O . O) M O M cf O 00 r- O Lf) Lf) V W M O O) N N Cl) M (O V (O N Cl) Cl) N N O) O) N V- 0 LO 0 0 0 0 0 0 (O O O) O Lf) O Lf) V M O r- W M Lf) O O 00 00 co N O O Lf0 0 Cl? (O O (O O (O O) cf O (O O O 00 00 LL G Lf) Lf) V V — — : W M r- O O) N V M M (O V (O N M M N r N r r O) O) N N V r- r r r V 0 d Lf) 0 0 0 0 0 0 Lf) O O) O) Lf) O Lf) O cv) O cv) W M Lf) O O 00 M I- N O O Lf0 0 cl � O cl cv O (O 00 3 M Q G m m V M — — (V W M r- O O) N O m m (O O) V (O N M N N N O) O) N N V r- V C r N ' ' Q U G O Lf Lf 0 0 cl O O (O O (O (O O W W (O Lf) 0 0 O 0 0 0 0 0 0 fO O fN c W (2 O Cl? M O O V O) LO O 00 Cl) O (O N LO V f f (O M W M O ON N N W N N L<d C V (0 E 0 L6 0 Q d a)M 0 0 0 0 0 f O O N O (O O (O W (O l) O O N 06 2 p � O Lf Lf 0 0 cl � O � Lf O O) 0 0 (O Cl? (O O O Lf LL V M M M 04 — — 7 M M O l) O) (0 W W M O O) O 7 O N O M O N N L2 r- — — V �— fn C � .2 7 U F R 0 0 0 0 0 0 0 Lf) O Lf) O N O N (0 (O O N 00 (0 O O O (0 r- E O LL U O � O Lf) 0 0 0 cl' � O � O N O N I� ,. O O) (O M Lf) O O) r- p >, N p Cl) LO Lf) M — — O) 00 CO (O � V LO W W M m W (O M m 7 m J s i LL N N — 00 (0 O) LO N v � v N M N V! x N co 0 > Z O -O 0 0 0 0 0 0 0 LO O LO O O O O CO 00 O 00 Cl) 0 0 0 CO N c L Q CL U w r- 0 0 0 0 0 m r- O r- m N O N LO LO O (0 N O O Cl) 00 N d J E N =p p V V 6 M 00 00 M M N Lf) 00 M 00 M M r-: (O M m 6 � .. 2 LL Li N — N — 00 (0 00 LO 04 N LO r- — V CL a) 7 N (O O i Q U 2 .5 ~ 0 0 0 0 0 0 0 Lf) O Lf) O 00 O 00 LO O (0 00 cl) 0 0 0 cv) Lf) 'O Q J N r- 0 0 0 0 0 m r- O r- m 00 O 00 LO O (0 (0 N O O Cl) O co Z p V V 6 M 00 00 M M N (O O (O 6 r- M Lf) r-� (O M Lf) Lf) 00 LL a) N — N — 00 O) N N r- — V LO � 0 co LL� w � v LL � � LL U U O f) O (O W M O O CO l) :E .2 f X 0 0 0 0 (`M Q � O � Lf) 00 O 00 N O cl' (O N O O cl' I� O V V Lf) N — — O 00 CO M M O) 00 O � V M L) M m N m W N N — — 00 W N (O N r- O N M LL > Q U � N 0 0 0 0 0 0 0 Lf) O Lf) O W O W O O W c) 0 0 0 cO O U p K X 0 0 0 0 0 (`M � O � Lf) 00 O 00 � O W I� O O 00 N N V V M N — — O W M M W 0) O) 00 M N M 04 00 Lf) M m N m W E r r r r N r r r r r (0 0 � O N C a) N C U U O O d N N a) C N Q i Q U N O a) co C O O L6 N N a) a) w y L6 O d N U .i U > N CO 0 V C C (6 i '� -O d C O a) U U > -O a) U i a) a) N O' Q'O a) W O 0 O O O) (6 i) a) N U i N N N O O "a) o Co o m t m m w v o U o Y a m o cu E w�_ a) Z D .� a) Q Q R Q Co co ._�. O N O) E N (6 N •� U O co 0 tL6 .S .v o m 'E t o U o rn o w w �` O 3 R S n .� w E n m E lT o n °) o n 3 Y m o U o o O U A o o m 'a) m o m •• m n` U m '� 07 a) � m m U Q d LL Z 2 d Z m Om d d L.L V d J LU d m LL U (n (� d E t v <a Q Packet Pg.314 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Operating Indicators by Function/Program Last Ten Fiscal Years (unaudited) O CL Fiscal Year 2014 2013 2012 2011 General government Planning and Inspections Construction LL Commercial units 35 25 91 (13) 24 y Commercial value $ 14,309,733 $ 15,498,935 $ 7,533,480 (13) $ 3,489,824 Residential units 321 189 168 122 Q Residential value $ 27,754,692 $ 46,472,244 $ 42,138,527 $ 27,218,868 d r 0 Public safety L Police d Law violations(1) 3,014 3,215 3,463 3,574 (9) >_ Part one offenses 1,644 1,960 1,791 2,075 (9) Traffic violations 17,052 22,215 22,155 20,733 v Calls for service 107,393 114,269 115,644 137,243 LL Case clearance% 23% 58% 26% 42% - Fire Total responses 7,276 7,189 7,064 6,850 O Fire responses 2,412 2,275 2,235 1,762 EMS responses 4,864 4,914 4,829 5,088 %responses<5 minutes 70% 58% 70% 51% (10) N Total inspections 1,201 768 (14) - (12) 2,005 (11) i Culture and recreation Parks and recreation o Water park admissions 219,077 242,490 272,336 270,845 c~ Golf rounds played 45,339 48,229 50,524 51,264 Library Number of volumes 188,586 204,302 206,840 200,982 Annual circulation 854,452 771,994 947,883 840,667 jl Annual loans per capita 13.01 12.17 14.95 13.26 LL Public works Q Water V Avg daily consumption(3) 1,219,696 1,278,326 1,306,524 1,521,220 r Peak daily consumption(3) 2,441,043 2,624,198 2,938,102 3,091,043 0 N Streets Street overlay-miles 4 1 4 6 M Concrete pavement repair-sq.ft. 6,258 6,488 5,322 9,372 H Pothole repair-sq.ft. 2,677 2,152 4,577 3,974 Street cut-sq.ft. 163,910 86,160 (15) 176,844 162,577 Sign fabrication 850 973 852 935 Source: City records (1)Excludes traffic violations 2 (2)Course closed from July 1 st to September 15th,2006 for renovations. W (3)Cubic feet Z (4)Method of calculation was changed by Police Department - (5)Overlay was moved into the 2008-2009 Budget Year because Public Works was assessing program options. (6)Library closed from March 20th to April 19th,2008 in order to move to new location. V (7)Loan period changed from 2 weeks to 3 weeks. (8)FY2009-2010 calculated on a Fiscal Year basisand additional call types now being tracked. (9)Reported from the National Incident-Based Reporting System annual report. d (10)Decline in reponse time is due to in-town traffic increasing because of the Hwy 820 expansion causing a longer drive time. (11)Reinspections are down due to corrected violations. v (12)Inspection numbers unavailable for the year due to changes in the computer record management system and procedures ++' (13)Remodels included which should not have been Q 140 Packet Pg.316 F.1.a Table 16 1= O Q d 2010 2009 2008 2007 2006 2005 S LL 47 41 51 56 40 29 y $ 4,578,000 $ 3,790,657 $ 7,907,730 $ 15,083,593 $ 53,708,815 $ 14,139,519 66 55 116 235 382 420 Q $ 14,289,559 $ 13,295,377 $ 31,498,499 $ 54,190,911 $ 79,332,989 $ 77,631,113 d r 0 N L d 4,071 4,270 4,289 3,403 4,694 4,767 >- 3,452 3,190 3,458 3,216 3,318 2,911 7� 24,747 25,111 28,899 20,010 22,124 22,810 v 137,645 (8) 123,877 124,212 103,137 107,096 (4) 114,058 jl 40% 41% 41% 36% 37% 37% - r_ 6,555 6,551 6,929 6,749 5,770 5,570 O 1,371 1,617 1,843 1,651 1,633 1,438 5,184 4,934 5,086 5,098 4,137 4,132 73% 73% 72% 72% 73% 73% 2,169 2,308 2,412 2,007 2,033 1,946 i CL 0 242,554 231,379 233,654 248,205 260,869 250,682 M 47,594 54,373 56,192 48,838 39,603 (2) 50,187 196,042 192,044 180,737 177,270 179,366 176,719 828,889 764,195 606,639 (6)(7) 660,627 697,013 696,954 LL 12.48 11.56 9.23 (6) 10.31 10.97 11.30 w LL Q U 1,205,104 1,213,697 1,317,622 1,178,439 1,397,254 1,264,837 r 2,627,674 2,751,337 2,963,770 2,449,372 2,701,738 2,787,834 G N 4 5 2 (5) 8 9 11 K 16,163 12,655 4,404 (5) 14,694 9,485 5,474 6,786 4,303 5,499 (5) 10,480 8,738 12,969 193,400 162,446 121,809 (5) 156,141 179,703 151,706 953 1,119 1,455 2,040 1,795 1,556 2 t v Z w O A r� U d E t v <a Q 141 Packet Pg.316 F.1.a CITY OF NORTH RICHLAND HILLS,TEXAS Capital Asset Statistics by Function/Program Last Ten Fiscal Years (unaudited) O CL d W Fiscal Year 2014 2013 2012 2011 L Public safety M Police S LL Stations 1 1 1 1 Fire Stations 4 4 4 4 Fire hydrants 2,202 2,162 2,127 2,125 Q Culture and recreation Parks and recreation N Parks 33 33 33 33 (6) Park acreage 734 709 709 709 (6) Playgrounds 22 20 20 20 Trails-miles 30 21 21 21 (7) U Golf courses 1 1 1 1 2 LL Recreations centers 1 1 1 1 w Athletic fields 53 53 53 53 O Senior centers 1 1 1 (8) 2 O Library Libraries 1 1 1 1 d Public works L Water mains-miles 356 355 351 346 �- Water connections 21,141 20,936 20,792 20,522 0 Wastewater lines-miles 293 292 290 288 M M Wastewater connections 19,761 19,603 19,469 19,240 Storm drain-miles 139 139 139 139 Streets-miles 238 238 238 238 E Street lights 2,545 2,545 2,545 2,540 u_ LL Source: City records Q U (1)Subtracted Thomas Acres(BISD property no longer maintaining) (2)Oncor performed a city-wide audit of streetlights in 2006. Subsequent years'counts are based on Oncor billings. N (3)Acquisition of easements for Little Bear Creek trail. v) (4)Department implemented a complete inventory system in 2009 that will provide more accurate counts. x (5)Indicates active accounts. Source: NRH Utility Customer Service Department. (6)Adjusted to include Stormy Plaza completed in 2010. v� (7)Added Randy Moresi Trail in 2011. (8)New Senior Center in NRH Centre combined/closed Dan Echols and Bursey Road Senior Citizen Centers <a t v Z w O A r� U d E t v <a Q 142 Packet Pg.317 F.1.a Table 17 O CL d w 2010 2009 2008 2007 2006 2005 <a S LL d 4 4 4 4 4 4 2,139 2,100 (4) 2,119 2,077 1,900 1,850 Q 0 N 32 32 32 32 31 27 708 708 (3) 706 706 (1) 741 720 20 20 20 20 21 17 20 20 20 20 15 12 1 1 1 1 1 1 LL 1 1 1 1 1 1 - 53 53 53 53 (1) 59 58 0 2 2 2 2 2 2 O <a 1 1 1 1 1 1 d d L 356 341 (4) 356 354 342 341 20,420 20,302 20,282 20,516 19,784 19,356 0 288 285 (4) 245 244 234 233 M 19,141 19,068 (5) 19,053 19,350 18,618 18,257 139 139 138 137 135 133 237 235 234 232 227 225 2,531 2,525 2,518 2,513 2,431 (2) 2,062 LL LL Q U 0 N N m x d H x is z w O U d E t v <a Q 143 Packet Pg. 318 F.1.a 0 CL d w �a ca S LL d Q 0 N L d V U) LL W 0 r_ 0 d U) d L CL 0 ti M r f� LL w LL Q U 0 N N m x d H x is z w 0 U d E t v <a Q This page intentionally left blank. 144 Packet Pg.319 H.1 r4 NO&TH KICHLAND HILLS CITY COUNCIL MEMORANDUM From: The Office of the City Manager Date: March 2, 2015 Subject: Announcements. Presenter: Mary Peters, Public Information Officer Summary: At each Council meeting a member of the governing body announces upcoming events in the City and recognizes an employee that exemplifies the City's core values. General Description: Announcements - The City of North Richland Hills conducts a test of the outdoor warning sirens on the 1st Wednesday of each month. The next test is scheduled for 1 p.m. on March 4th. The test will not be performed if there is low cloud cover or bad weather. Volunteers from AARP are continuing to assist residents with their tax returns each Monday and Thursday through April 13th at the NRH Public Library. This free service is available to taxpayers of all ages. To make an appointment or get more information, please call the Library at 817-427-6814. Kudos Korner - Every Council Meeting, we spotlight our employees for the great things they do. Tonight we recognize: Police Officer Kyle Mayfield and Public Works employees Tanner Jump, Francisco Garcia, Randy Vastine, Felisiano Yanes and John Bitner —A resident emailed thanks to Officer Mayfield and the public works personnel who responded when a tree fell on his car and completely shut down traffic on Briley Drive. Within a few hours, the huge tree was removed and the entire area was clean. Extra care had been given to ensure no further damage happened to his car. "My heart felt thank you to the fine NRH City workers that carried out their jobs with such care and excellence," the resident said. Recommendation: N/A Packet',Pg.320