November 19, 2013 Agenda Packet

City Council Agenda Page 1 of 7 November 19, 2013

NOTICE OF A PUBLIC MEETING Including Addendum

AN AGENDA OF A REGULAR MEETING OF THE CITY COUNCIL THE CITY OF SAN ANGELO, TEXAS 9:00 A.M. - Tuesday, November 19, 2013

McNease Convention Center, South Meeting Room 500 Rio Concho Drive

San Angelo, TX 76903 THE MCNEASE CONVENTION CENTER IS ACCESSIBLE TO PERSONS WITH DISABILITIES. ACCESSIBLE ENTRIES AND SPECIALLY MARKED PARKING SPACES ARE AVAILABLE AT BOTH MAIN ENTRANCES AT SURBER DRIVE AND RIO CONCHO DRIVE. IF ADDITIONAL ASSISTANCE IS NEEDED TO OBSERVE OR COMMENT, PLEASE NOTIFY THE OFFICE OF THE CITY CLERK, ROOM 208, CITY HALL, 657-4405, AT LEAST 24 HOURS PRIOR TO THE MEETING. City Council meetings are broadcast on Channel 17-Government Access at 10:30 A.M. and 7:00 P.M. every day for two weeks beginning on the Thursday after each meeting.

As a courtesy to those in attendance, please place your cell phone on “Silent” or “Vibrate” Thank You!

I. OPEN SESSION (9:00 A.M.)

A. Call to Order

B. Prayer and Pledge

"Honor the Texas flag; I pledge allegiance to thee, Texas, one state under God, one and indivisible.”

C. Recognitions

Brian Groves, Multimedia Coordinator for the City of San Angelo, for his selection as one of the Standard-Times’ 20 Under 40 honorees, recognizing accomplished young professionals in our community

Brian Groves, Multimedia Coordinator for the City of San Angelo, for the six statewide video awards our office won at last month’s annual convention of the Texas Association of Telecommunications Officers and Advisors. That included five second-place awards and one first-place honor

Students participating in the San Angelo Independent School District Vocational Program and working for various City of San Angelo Departments: Students: John Gibson, Jarrod Weiss, Alberto Frias, Quirt Edwards; Job Coaches: Tawnya Fowler and Leslie Deans; Staff Speaking: Becca Flores, Vocational Adjustment Coordinator for SAISD

D. Public Comment

The Council takes public comment on all items in the Regular Agenda. Public input on a Regular Agenda item will be taken at its appropriate discussion. Public input on an item not on the Agenda or Consent Agenda may be identified and requested for consideration by the Council at this time. The Council may request an item to be placed on a future agenda, or for a Consent Agenda item, to be moved to the Regular Agenda for public comment.

On public hearing items, public input will be received on each item immediately following the Council discussion and prior to any action on the item. Each member of the public should make their remarks from the podium and begin by stating their name. Remarks by each citizen will be limited to three to five minutes, unless waived by a council member for all speaking on that matter. No individual will be allowed to speak more than once on any one subject until every citizen wishing to comment has done so.


II. CONSENT AGENDA 1. Consideration of approving the November 5, 2013 City Council Regular meeting minutes 2. Consideration of awarding bid TR-02-13/Thermoplastic striping to Flat Line Inc. (Childress, TX) for

installation of pavement markings on 2013 seal coated streets, and authorizing the City Manager to execute any necessary related documents (P.Frerich)

3. Consideration of selecting Suddenlink Business for RFP IT-01-13 to provide Long Distance phone service and phone connectivity (PRIs and POTs) services, authorizing staff to negotiate a five year contract, and authorizing the City Manager to execute said contract (J.Eades)

4. Consideration of authorizing the City Manager to execute Supplemental Lease Agreement No. 4 to lease GS-07b-15605, in substantially the attached form, and all related documents between the City of San Angelo and the United States General Services Administration (U.S. GSA) at San Angelo Regional Airport (L.Elguezabal)

5. Consideration of authorizing the City Manager or his designee to establish the fair market value of 0.067 acres of surplus property adjacent to Lot 1, Block 1, Group 4, Lake Nasworthy Addition, City of San Angelo, Tom Green County, in southwest San Angelo, for purposes of disposing of surplus property and the authority to execute all documents necessary to convey the surface estate only in the surplus property by Special Warranty Deed to the adjacent lot owner, reserving unto the City of San Angelo blanket drainage and utility easements (C.Preas)

6. Consideration of authorizing the sale of the following properties for the appraised value and authorizing the Mayor, City Manager, or Water Utilities Director to execute all necessary legal documents pertaining to the sale of subject properties, subject to completion of all curative requirements (C.Preas) a. 3005 Red Bluff Circle, Lot 56, Group Red Bluff, $93,700.00 (Durham) b. 2171 Gun Club Road, Lot 11A, Block 1, Group 10, $23,900.00 (Ng)

7. Consideration of adopting a Resolution authorizing the City Manager to execute a license agreement for aerial deck and supporting structures between the City of San Angelo and 333 South Chadbourne LLC for constructing and maintaining one aerial deck and six supporting structures on and over city-owned property identified as Lot 4 of the O. B. Sampson subdivision of Lots 1 to 10 in Block B of the main part of the City, and such other instruments as may be necessary or convenient for carrying out such purposes; and finding a public purpose and benefit therein (R.Weise)

8. Consideration of adopting a Resolution authorizing the Mayor to execute a tax-resale (quitclaim) deed conveying all right, title and interest of the City of San Angelo, and all other taxing units interested in the Tax Foreclosure Judgment or Tax Warrant: (C.Preas) a. 2118 Shelton, (Stephens), S 50' of N 100' of W 150' of Lot 7, Block 3, Home Acres, $1,886, Suit No.

A-11-0193-TAX 9. Consideration of adopting a Resolution authorizing the City Manger to execute an Easement and

Right of Way to AEP Texas North Company, granting a 15’ perpetual easement and right of way for electric distribution lines on 20.087 acres of land owned by the City of San Angelo and under lease to Howard County Junior College District; said land being located at 3501 N. US HWY 67, commonly known as the West Texas Training Center, and being for the benefit of Howard County Junior College District (C.Preas)

10. Second hearing and consideration of adopting an Ordinance amending the 2013-2014 Budget for a contract change order (M.Chegwidden) AN ORDINANCE OF THE CITY OF SAN ANGELO AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014, FOR A CONTRACT CHANGE ORDER


11. Second hearing and consideration of adopting an Ordinance amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo (J.Hintz) Z 13-36: SAS Texas Properties LLC AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: An unaddressed tract, located approximately 800 feet south from the intersection of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo, changing the zoning classification from Heavy Commercial (CH) to General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

12. Second hearing and consideration of adopting an Ordinance amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo (J.Hintz) Z 13-34: The River San Angelo Church, Inc. AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo, changing the zoning classification from Ranch & Estate (R&E) and General Commercial/Heavy Commercial (CG/CH) to General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

13. Second hearing and consideration of adopting an Ordinance authorizing abandonment of the complete unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of-way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo(J.Hintz) AN ORDINANCE PROVIDING FOR THE ABANDONMENT AND CLOSING OF THE FOLLOWING UNIMPROVED STREET SEGMENT AND UNIMPROVED ALLEY SEGMENT TO WIT: a complete unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of- way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo; AUTHORIZING THE CONVEYANCE THEREOF TO THE ABUTTING PROPERTY OWNERS; PROVIDING FOR THE TERMS AND CONDITIONS OF ABANDONMENT AND CONVEYANCE; AND PROVIDING FOR THE MAYOR TO EXECUTE AND DELIVER A QUIT CLAIM DEED TO THE ABUTTING PROPERTY OWNERS

III. REGULAR AGENDA:

F. EXECUTIVE/CLOSED SESSION

Executive Session under the provision of Government Code, Title 5. Open Government; Ethics, Subtitle A. Open Government, Chapter 551. Open Meetings, Subchapter D. Exceptions to Requirement that Meetings be Open under the following sections:


• Section 551.071(1) to consult with attorney on a contemplated settlement offer to ACAP Health for clinical care engineering services for the City health insurance program (Marley)

• Section 551.071(2) to consult with its attorney on a 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 this chapter regarding quarterly invoices dated 9/17/2013 and 10/29/2013 for services rendered pursuant to the Interlocal Agreement between cities of Abilene, Midland and San Angelo effective 4/9/2011 (West Texas Water Partnership) and subject to confidentiality under said Interlocal Agreement

• Section 551.072 to deliberate the purchase, exchange, lease, or value of real property regarding Lake Nasworthy area (Fawver), South Concho River and Lake Nasworthy real property recreational and grazing lease (Preas), West Texas Christian Foundation, Aka Christian Village Property, and West Texas Water Partnership

• Section 551.074(a)(1) to deliberate the evaluation and duties of the City Manager

G. PUBLIC HEARING AND COMMENT

14. First public hearing and consideration of introducing an Ordinance increasing the number of members on the Public Housing Authority (PHA) from five (5) to seven (7) and other related provisions AN ORDINANCE AMENDING CHAPTER 2, ENTITLED “ADMINISTRATION”, ARTICLE 2.2700 ENTITLED “HOUSING AUTHORITY”, SECTION 2.2701 ENTITLED “CREATED; MEMBERS; TERMS”, OF THE CODE OF ORDINANCES OF THE CITY OF SAN ANGELO, BY INCREASING THE NUMBER OF MEMBERS ON THE HOUSING AUTHORITY FROM FIVE (5) TO SEVEN (7); PROVIDING THAT TWO (2) MEMBERS BE TENANTS OF PUBLIC HOUSING; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE (Presentation by City Clerk Alicia Ramirez and PHA Chairperson Tony Villarreal)

15. Update and presentation by the Public Housing Authority and related matters (Presentation by PHA Executive Director Rebecca Salandy and PHA Chairperson Tony Villarreal)

16. First public hearing and consideration of introducing an Ordinance amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo Z13-28: Greg Huling AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: An unaddressed 5 acre tract, located approximately 280 feet south of the intersection of Southland Boulevard and Green Meadow Drive. This property specifically occupies the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo, changing the zoning classification from Single-Family Residential (RS-1) to Low-Rise Multi-Family Residential (RM-1) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY (Presentation by Interim Senior Planner Jeff Hintz)

17. First public hearing and consideration of introducing an Ordinance relating to the City of San Angelo’s application of existing policies regarding temporary housing commercial property development moratorium and related matters AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS, (“CITY”) FINDING THAT, APPLICATION OF EXISTING ZONING AND COMMERCIAL DEVELOPMENT POLICIES, REGULATIONS AND ORDINANCES ARE INADEQUATE TO PREVENT NEW DEVELOPMENT OF TEMPORARY HOUSING THAT INCLUDES MOBILE HOME / MANUFACTURED HOUSING PARKS AND RECREATIONAL VEHICLE PARKS FROM


BEING DETRIMENTAL TO THE PUBLIC HEALTH, SAFETY, OR WELFARE OF THE RESIDENTS OF THE CITY AND THE PEACE OR ORDER OF THE CITY; FINDING A DEMONSTRATED NEED TO REVIEW EXISTING REGULATIONS AND TO AMEND EXISTING REGULATIONS OR ADOPT NEW REGULATIONS FOR THE PRESERVATION OF THE PUBLIC HEALTH, SAFETY OR WELFARE OF THE RESIDENTS OF THE CITY; IMPLEMENTING A NINETY (90) DAY MORATORIUM ON THE ACCEPTANCE, PROCESSING OR APPROVAL OF: (1) ZONING APPLICATIONS FOR SPECIAL USE PERMITS “CAMPGROUND / RECREATIONAL PARKS” IN ALL APPLICABLE ZONING DISTRICTS, (2) APPLICATIONS FOR ZONING DESIGNATION OF MANUFACTURED HOUSING PARK DISTRICT, (3) SITE PLANS FOR CAMPGROUNDS OR RECREATIONAL VEHICLE PARKS, AND (4) APPLICATIONS FOR ISSUANCE OR RENEWAL OF PERMITS FOR NEW CONSTRUCTION OR RECONSTRUCTION OF FACILITIES OR STRUCTURES FOR EXPANSION OF CAPACITY OF CAMPGROUNDS OR RECREATIONAL VEHICLE PARKS, OR MOBILE HOME / MANUFACTURED HOUSING PARKS; PROVIDING AN EFFECTIVE DATE; PROVIDING A PROCEDURE FOR A VARIANCE FROM THE APPLICABLE MORATORIUM; PROVIDING AN APPEAL PROCESS; PROVIDING A SEVERABILITY CLAUSE; AND FINDING PROPER NOTICE AND MEETING IN COMPLIANCE WITH THE TEXAS OPEN MEETINGS ACT AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS, (“CITY”) ADOPTING A COMMERCIAL PROPERTY DEVELOPMENT MORATORIUM IN ACCORDANCE WITH STATE LAW UPON PUBLIC HEARING AND ISSUANCE OF WRITTEN FINDINGS; TO EXPIRE NINETY (90) DAYS AFTER THE DATE THE MORATORIUM IS ADOPTED; INCLUDING BUT NOT LIMITED TO, APPROVAL OF NEW APPLICATIONS FOR COMMERCIAL PROPERTY DEVELOPMENT RELATING TO MOBILE HOMES, MANUFACTURED HOUSING PARKS AND RECREATIONAL VEHICLE PARKS; PROVIDING A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE (Presentation by Interim Development Services Director AJ Fawver and Interim Senior Planner Jeff Hintz)

18. Consideration of and possible action on a Petition for Variance under the Code of Ordinances, Water Conservation and Drought Contingency Plan, Section 11.203 (e), to the allowable watering frequencies and time of day for newly planted landscape submitted by the San Angelo Independent School District (Requested by SAISD and presentation by Water Utilities Director Ricky Dickson)

19. First public hearing and reconsideration of introducing an Ordinance amending Chapter 10, Traffic Control regarding the operation of golf carts AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS, AMENDING CHAPTER 10, TRAFFIC CONTROL, OF THE SAN ANGELO CODE OF ORDINANCES, TO ADD A NEW ARTICLE 10.1700, ENTITLED “OPERATION OF GOLF CARTS ON PUBLIC STREETS” IN ORDER TO ALLOW AND REGULATE THE OPERATION OF GOLF CARTS ON ANY PART OF THE TRAFFIC AREA OF ANY PUBLIC STREET OR HIGHWAY WITHIN THE CITY LIMITS WHERE THE POSTED SPEED LIMIT IS NOT MORE THAN THIRTY (30) MILES PER HOUR, PROVIDING DEFINITIONS, ESTABLISHING LIMITATIONS ON SUCH OPERATION, ESTABLISHING REQUIREMENTS FOR EQUIPMENT, ANNUAL REGISTRATION, ESTABLISHING ADMINISTRATIVE PROCESSES, ESTABLISHING A REGISTRATION FEE, PROVIDING FOR A PENALTY FOR THE VIOLATION OF THIS ORDINANCE, AND AMENDING APPENDIX A, ENTITLED ARTICLE 3.000 BUSINESS RELATED FEES TO ADD A NEW SECTION 3.1300 GOLF CART REGISTRATION FEE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE (Presentation by Police Chief Tim Vasquez)


20. Discussion and possible action related to an increase in the support for the Tom Green County Mental Health Unit and Tom Green County Crisis Intervention Unit

(Presentation by Police Chief Tim Vasquez) 21. First public hearing and consideration of introducing an Ordinance amending the continuance to levy

and collect a one-half cent sales and use tax as approved by the voters in the November 2, 2010 Special Election AN ORDINANCE AMENDING ARTICLE 2.3600 ECONOMIC DEVELOPMENT CORPORATION OF THE CODE OF ORDINANCES OF THE CITY OF SAN ANGELO, TEXAS BY AMENDING SECTION 2.3606 TO ADD A NEW SUBSECTION 1 TO INCLUDE THE PROJECTS ALLOWED IN SECTION 4B OF ARTICLE 5190.6 V.A.C.S., AS AMENDED, (HEREINAFTER “ACT”) FOR THE CITY OF SAN ANGELO TO CONTINUE TO LEVY AND COLLECT A ONE-HALF CENT SALES AND USE TAX, SAID PROJECTS HAVING BEEN APPROVED BY THE VOTERS IN THE NOVEMBER 2, 2010 SPECIAL ELECTION TO BE UNDERTAKEN AS ALLOWED BY THE ACT IN ACCORDANCE WITH THE RESULTS OF THE SAID SPECIAL ELECTION; AND TO RESTATE AND RENUMBER SECTION 2.3606 IN ITS ENTIRETY; PROVIDING FOR SEVERABILITY; AND, PROVIDING FOR AN EFFECTIVE DATE (Presentation by Interim Economic Development Director Bob Schneeman)

22. Discussion and possible action regarding an amendment to the Thoroughfare Plan Component of San Angelo's Comprehensive Plan, specifically planned projections collector streets bounded by Jackson Street to the north, Knickerbocker Road to the west, South Bryant Boulevard to the east, and Loop 306 to the south in south-central San Angelo (Presentation by Interim Development Services Director AJ Fawver)

23. Consideration of accepting the City of San Angelo’s Fiscal Year 2012 Comprehensive Annual Financial Report (CAFR) and Single Audit as presented by the City’s external auditor (Presentation by Finance Director Tina Bunnell)

24. Discussion and consideration of the possibility of issuing rebates of Water Fees and any action related thereto

(Presentation by Budget Manager Morgan Chegwidden)

25. First public hearing and consideration of introducing an Ordinance amending the 2013-2014 Budget

AN ORDINANCE OF THE CITY OF SAN ANGELO AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014, FOR ENCUMBRANCES, RESTRICTED AND DEDICATED MONEYS, INCOMPLETE PROJECTS, AND GRANTS.

(Presentation by Budget Manager Morgan Chegwidden)

Discussion and consideration of providing direction to the City of San Angelo Development Corporation regarding the fiscal year 2013-2014 budget

(Requested by Council Member Farmer)

26. Discussion and consideration of hosting a joint meeting with City Council, Tom Green County Commissioner’s Court, and San Angelo Independent School District Trustees regarding the coordination of shared resources

(Requested by Mayor Morrison)

Addendum


H. FOLLOW UP AND ADMINISTRATIVE ISSUES

27. Consideration of and possible action on matters discussed in Executive/Closed Session, if needed 28. Consideration of authorizing funding and payment for City’s proportionate share of costs incurred for

services pursuant to the Interlocal Agreement between cities of Abilene, Midland and San Angelo, effective April 9, 2011 (West Texas Water Partnership), for the quarterly invoice dated September 17, 2013 and October 29, 2013 (Presentation by Finance Director Tina Bunnell)

29. Announcements and consideration of Future Agenda Items 30. Adjournment

The City Council reserves the right to consider business out of the posted order, and at any time during the meeting, reserves the right to adjourn into executive session on any of the above posted agenda items which are not listed as executive session items and which qualify to be discussed in closed session under Chapter 551 of the Texas Government Code. Given by order of the City Council and posted in accordance with Title 5, Texas Government Code, Chapter 551, Thursday, November 14, 2013, at 5:00 P.M.

/s/________________________ Alicia Ramirez, City Clerk

City of San Angelo

Memo Date: November. 12, 2013

To: Mayor and Councilmembers

From: Alonzo Carrasco, Traffic Operations Superintendent

Subject: Agenda Item for November 19, 2013 Council Meeting

Contact: Alonzo Carrasco, Traffic Operations, 325-657-4377 x1471

Caption: Consent Item

Consideration of awarding bid TR-02-13/Thermoplastic striping to Flat Line Inc. of Childress, TX. for installation of pavement markings on 2013 seal coated streets, and authorizing the City Manager or designee to execute any necessary related documents.

Summary: The Traffic Operations Department is requesting City Council approval to award bid pricing for the service of applying thermoplastic pavement markings to several of streets that were recently seal coated. This includes approximately 29,740' of yellow center stripe, 1000' of white stripe, 13 crosswalk locations, 15 stop bar and school zone locations, and 32 rail road crossing markings. Bids were sent out to Double A Contracting-Odessa TX., Texas Panhandle Construction-Childress TX., Flat Line-Childress TX., Roadsafe Traffic Systems-Pflugerville TX., Stripe-A-Zone, Inc.-Grand Prairie TX., and Batterson-Houston TX. A bid was received from Flat Line Inc. – Childress TX.

History: The City contracts out thermoplastic striping to ensure the longest lifespan of pavement markings, thus prolonging replacement and providing the most economical benefit for the City.

Financial Impact: The cost for having thermoplastic applied in these quantities is $77,706.00 from account 101-3200-432-0435.

Related Vision Item: NA

Other Information/Recommendation: Staff recommends awarding bid to: Flat Line Inc. – Childress, TX Attachments: Bid Tab TR-02-13 Presentation: None

Approved by Legal: NA Reviewed by Service Area Director: Shane Kelton, Operations Director, 11-8-13

RFB: TR-92-13/Thermoplastic Striping RebidNovember 7, 2013; 2:00pm Local Time

Flat Line

Lin

e

Description Unit Est. Qty

Unit

Price Extended Price

1

Hot Applied Thermoplastic Reflective

Pavement markings Type I, Yellow 4" LF 29,740 $ 0.40 11,896.00$

2


Pavement markings Type I, White 4" LF 1,000 $ 0.40 400.00$

3


Pavement markings Type I, White 8" LF 2,000 $ 1.00 2,000.00$

4

Stop Bars Thermoplastic Reflective Marking

Type I White 16" Preformed or Hand lined

machine applied LF 1,107 $ 11.00 12,177.00$

5

SCHOOL ZONE: Speed Bars Thermoplastic

Reflective Marking Type I White 16"

Preformed or Hand lined machine applied LF 468 $ 11.00 5,148.00$

6

Crosswalks Continental, Thermoplastic

Reflective Marking Type I White 24"

Preformed or Hand lined machine applied LF 880 $ 13.00 11,440.00$

7

Railroad Crossing Narrow, Thermoplastic

Reflective Marking Type I White X & RR

Preformed EA 32 $ 500.00 16,000.00$

8

Railroad Crossing, Thermoplastic Reflective

Marking Type I White 24" Preformed or Hand

lined machine applied LF 1,695 $ 11.00 18,645.00$

Total 77,706.00$

Bidders List

Double A. Contracting, L.P.

TEXAS PANHANDLE CONSTRUCTION, INC

Flat Line, INC.

Roadsafe Traffic Systems, Inc.

Stripe-A-Zone, Inc.

Batterson

Grand Prairie, Tx

Houston, Tx

C I T Y O F S A N A N G E L O

Odessa, Tx

Childress, Tx

Childress, Tx

Pflugerville Tx

City of San Angelo

Memo Date: October 23, 2013


From: John Eades, Information Technology

Subject: Agenda Item for November 19th, 2013 Council Meeting

Contact: John Eades, Information Technology, 657-4338 Ext - 1363

Caption: Consent Agenda Item

Consideration of selecting Suddenlink Business for RFT IT-01-13 for Long Distance phone service and phone connectivity (PRIs and POTs) services, authorizing staff to negotiate a five year contract, and authorizing the City Manager to execute said contract

Summary: The City of San Angelo posted RFP:IT-01-13 on the COSA website, advertised in the San Angelo Standard Times Newspaper, and directly notified three vendors. Suddenlink Business and Communications Etc. (a local business) responded to the RFP:IT-01-13.

>PRIs (five high capacity phone lines to connect phone system to the outside) >POTs (analog telephone lines for faxes, elevators, and security systems) >Long Distance services.

Suddenlink Business provided a proposal that reduced cost to the City and has the technical staff to support the proposal

History: Verizon is the current vendor for phone services (PRI and analog service) and NST

in Abilene TX is the current long distance service vendor. In an effort to reduce the operating cost for phone services, telephone land lines and long distance expense, the Purchasing department sent out RFP IT-01-13.

Financial Impact: The Suddenlink Business contract saves the City $21,000 a year. Related Vision Item (if applicable):

Other Information/Recommendation: Staff recommends the City execute the contract submitted by Suddenlink Business.

Attachments: Bid Comparison Suddenlink Contract Presentation: N/A Publication: N/A Reviewed by Service Area Director: Tina Bunnell, Finance Director

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Commercial Service Order & Agreement v3.1 12.10.2012 Account Rep Michele Farley System Address Suddenlink Business Office Phone Number 325-437-4422 4272 W Houston Expy Fax Number 325-437-4412 San Angelo, TX 76901 Customer Information Authorized Customer Representative Account Number Full Name John Eades Legal Company Name City of San Angelo Telephone 325-657-4438 Street Address 72 West College Avenue Fax City/State/Zip San Angelo, TX 76903 Email Address [email protected] Billing Address Federal Tax ID City/State/Zip Requested Delivery Date: If Bar or Restaurant account, notate occupancy (1-50; 51-100; 101-150; 151-200; 201-300; 301-500; 501+) ________

Taxes and Fees Not Included

Service Description Quantity Unit Price Term

(Months)

Monthly Recurring (video rates subject to no

more than 10% annual increases )

One Time Activation & Setup Fees

2 Way PRI 5 $250.00 60 Months $1,250.00 B Channels 115 $10.00 60 Months $1,150.00 DIDs 600 $ .26 60 Months $ 156.00 EUCL Fee for Trunks 5 $30.00 60 Months $ 150.00 Unlimited BCP Lines 126 $19.95 60 Months $2,513.70 EUCL Fee for BCP Lines 126 $ 5.25 60 Months $ 661.50 PLUS, check if Applicable:

NetSecure Service (Addendum attached) including ____ (number) Nodes Totals $5,881.20 *download and upload speeds are maximum speeds; they may vary and are not guaranteed

Equipment ChargesDescription Quantity Unit Price Total Fee

For phone & PRI customers: A) change my local and my intrastate and interstate long distance services provider to Suddenlink Communications B) Unless outbound international calling is authorized by initialing of this provision, no international call may be completed by this/these numbers until such time that customer authorizes international calls to be allowed. ________________ (initial here) Special Conditions (for point to point and multipoint services, include the addresses of all circuit termination locations)

PRI Trunks will be installed as follows: Location A: City Hall 72 W. College Ave - 2 – PRI Trunks w/46 Channels and 288 DIDs Location B: PSC Comm Center 323 E. Beauregard – 2 PRI Trunks w/46 Channels and 287 DIDs Location C: EOC 8485 Hanger Rd – 1 PRI Trunk w/23 Channels and 25 DIDs Pricing does not include taxes and fees which are estimated at 30% without tax exemptions Quantities above are based on information provided in the attached Exhibit A – Suddenlink Response to RFP #IT-01-13 NOTICE REGARDING 911 SERVICES While your Suddenlink Phone Service may be supported by a battery backup, it is electrically powered. In the event of a power outage or Suddenlink network failure, 911 service will not be available. You are prohibited from moving the phone modem from the address where it was installed. If you move the phone modem, the 911 service may not function properly and emergency operators will not be able to identify the caller’s location. By signing this Agreement; (i) you represent that you are the Customer or Customer’s authorized agent; (ii) you agree that you have received a copy of and have been given an opportunity to review this Commercial Service Order and the Commercial Service Agreement, of which this Service Order is a part; (iii) you agree to the terms and conditions of the Commercial Service Agreement; (iv) you acknowledge that you have read and understood the Notice Regarding 911 Services above; (v) you agree that all work by Suddenlink or Suddenlink’s agent has been performed to your satisfaction as set forth herein; and (vi) you acknowledge that THIS BUSINESS SERVICE AGREEMENT CONTAINS A BINDING ARBITRATION PROVISION WHICH MAY BE ENFORCED BY THE PARTIES. This Agreement shall not be deemed effective until it has been executed by both parties. Final proposed prices in this Agreement are valid for 30 business days from the date below of the Suddenlink signatory. The prices are firm for the term of this Agreement when signed below by the Customer and by Suddenlink. ______________________________________________________________ _______________________________________________________________ Customer Authorized Signature Date _____________________________________________________________ _________________________________________________________ Print Name Title ______________________________________________________________ ___________________________________________________________ ____ Cequel Communications, LLC dba Suddenlink Communications, Date on behalf of its affiliates providing services hereunder (“Suddenlink”)

______________________________________________________________ ___________________________________________ Print Name Title

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ATTEST: APPROVED AS TO FORM:

Alicia Ramirez, City Clerk Lysia Bowling, City Attorney

APPROVED AS TO CONTENT:

John Eades, Information Technology Manager

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Commercial Service Agreement TERMS OF SERVICE APPLICABLE TO ANY AND ALL SERVICE(S):

Customer, identified in the Service Order (defined in paragraph 1 below), understands and agrees that this Commercial Service Agreement, together with the Annex and any applicable tariff, (collectively, the "Agreement") applies to each and every communication service provided to Customer by Suddenlink Communications and any affiliate of Suddenlink Communications that to the extent such affiliate provides Services to you under this Agreement ("Suddenlink") ("Service(s)"), which may include, without limitation, cable television service ("Video Service"), high speed data service ("High Speed Internet Service"), voice service ("Phone Service") and related equipment ("Equipment"). This Commercial Service Agreement, along with the Annex, each as may be updated from time to time, can be found on our website at www.suddenlink.com.

1. Agreement. This Agreement shall be effective upon execution by the parties, and Services shall be provided for the Term (as defined in Section 5 below). Customer agrees to be bound to this Agreement by: (i) executing a copy of the Commercial Service Order presented to Customer at the time of installation ("Service Order"), (ii) ordering a Service, or (iii) using one or more Services at Customer's location. Suddenlink may, in its sole discretion, change, modify, add or remove portions of this Agreement at any time by giving Customer notice in accordance with this Agreement. Customer's continued use of the Services following such notice shall be deemed as Customer's acceptance to any revision in this Agreement. If Customer does not agree to the revised Agreement, Customer must immediately notify Suddenlink of Customer's intent to terminate Service and return all Equipment.

2. Services and Use. Suddenlink shall use reasonable efforts to make the Services available by any requested service date. Suddenlink shall not be liable for any damages whatsoever resulting from delays in meeting any service dates due to delays resulting from construction or for reasons beyond its control. The parties acknowledge and agree that, except for Web hosting, if applicable, and as otherwise set forth in the Commercial Services Order, Customer may only use the Services for its own commercial purposes and not that of any third party, and Customer shall not resell the Services. Customer shall be responsible for any software and content displayed and distributed by Customer or Customer's web hosting customers, if any. Unless otherwise expressly set forth in the Commercial Service Order, Customer acknowledges that pay per view events and premium video and audio services may not be available, and, if provided, may be subject to additional charges beyond the base rate. Suddenlink shall provide Customer with the Services and Equipment identified on Customer's Commercial Service Order; provided, however, if Suddenlink determines that Customer's location is not serviceable under Suddenlink's normal installation guidelines, Suddenlink may terminate this Agreement. Unless provided otherwise herein, Suddenlink shall use reasonable efforts to maintain the Services in accordance with applicable performance standards, however, Suddenlink shall have no responsibility for the maintenance or repair of networks, facilities and equipment not furnished by Suddenlink.

3. Distribution System and Inside Wiring. "Distribution System" shall mean (1) all distribution plant and associated electronics, equipment and wiring installed or provided by Suddenlink or its predecessors which is necessary to distribute Services throughout the premises, but specifically excluding Inside Wiring defined below, and (2) all equipment furnished by Suddenlink at the premises. The installation of the Distribution System and Inside Wiring by Suddenlink will meet all applicable FCC specifications and will be installed in a good, workmanlike manner. Ownership of the Distribution System shall at all times be and remain in Suddenlink and shall be used exclusively by Suddenlink operations. Upon expiration or termination of this Agreement, Suddenlink shall continue to own and control the entire Distribution System. Upon termination of this Agreement and if Suddenlink is no longer providing Services to the premises, Suddenlink has the option to remove all or any portion of the Distribution System, provided that any damage to the premises caused by removal of the Distribution System will be repaired by Suddenlink to Customer’s reasonable satisfaction. Any part of the Distribution System remaining on the premises shall become the sole property of Customer. "Inside Wiring" shall mean that wiring located within the property. Ownership of the Inside Wiring shall at all times be and remain in Customer. Customer shall be responsible for the repair and maintenance of the Inside Wiring, in a good, workmanlike manner in accordance with all applicable codes, regulations, or laws.

4. Payment. Customer shall pay all monthly service charges, plus non-recurring, one-time set-up, installation and/or construction charges as set forth on the Commercial Service Order. Unless stated otherwise on the Commercial Service Order, Monthly Recurring Charges/Access Charges ("MRCs") for Services shall begin upon, and Non Recurring Charge/One-time Activation and Set-up Fees ("NRCs") if any shall be due upon, the commencement of Services. Any amount not received by the due date will be subject to additional fees as set forth below. If applicable to the Service, Customer shall pay sales, use, gross receipts, excise, access, universal service fund assessments, 911 fees, franchise fees, bypass or other local, state and Federal taxes, broadcast surcharges or other charges imposed on the use of the Services. Taxes will be separately stated on the Customer's invoice. Unpaid balances shall be subject to interest or late charges at the maximum rate allowed by law. Failure to pay the total balance when due may be grounds for Suddenlink to impose an administrative fee ("Administrative Fee") in accordance with applicable law. Any Administrative Fee imposed on Customer is intended to be a reasonable advance estimate of costs of managing past due accounts. Suddenlink does not extend credit to Suddenlink's customers and the Administrative Fee is not interest, a credit service charge or a finance charge. Failure to receive a bill does not release Customer from Customer's obligation to pay. Failure to pay the total balance when due shall constitute a breach of this Agreement and may be grounds for termination of Service upon written notice to Customer if Customer has failed to correct such non-payment default within ten (10) days

of written notice from Suddenlink, removal of Equipment from Customer's premises and/or imposition of an Administrative fee in accordance with applicable law.

5. Additional Fees. In addition to MRCs, NRCs, late charges, interest, and any Administrative Fee, additional fees may be imposed, including fees for returned checks, charge card chargeback, early termination, reconnection and service calls. Additional charges, including attorney fees, may also be imposed if collection activities are required to recover past due balances. A list of fees is available on Suddenlink's website (www.suddenlink.com) ("Schedule of Fees"). Suddenlink reserves the right to amend or change the Schedule of Fees from time to time by posting the changes on Suddenlink's website.

6. Term, Early Termination. The term of the Service Order shall commence on the date that any Service commences and shall terminate upon the expiration or earlier termination of the term set forth on the Service Order (the “Term”). If a Service Order does not specify a term, the Term shall be one (1) year from the date that any Service commences. Upon the expiration of the Term, each Service Order(s) shall automatically renew for successive periods of one (1) year each ("Renewal Term(s)"), unless prior notice of non-renewal is delivered by either party to the other at least thirty (30) days before the expiration of the Service Term or the then current Renewal Term. Effective at any time after the end of the Term and from time to time therein, Suddenlink may, modify the charges for HSI and/or Video Services to reflect then-current prevailing pricing subject to thirty (30) days prior notice. Customer will have thirty (30) days from receipt of such notice to cancel the applicable Service without further liability. Should Customer fail to cancel within this timeframe, Customer will be deemed to have accepted the modified Service pricing for the remainder of the Renewal Term. If Customer cancels, terminates or downgrades the Service before the completion of the Term, or prior to the term of any promotional offer, Customer agrees to pay Suddenlink all sums, which shall become due and owing as of the effective date of the cancellation or termination, including: (i) all non-recurring charges reasonably expended by Suddenlink to establish service to Customer and not remunerated, (ii) any disconnection, early cancellation or termination charges reasonably incurred and paid by Suddenlink to third parties on behalf of Customer, and (iii) all recurring charges for the remaining balance of the Term or term of the promotional offer.

7. Disputed Charges. Customer must notify Suddenlink in writing of billing errors disputes or requests for credit within thirty (30) days after Customer receives the bill for which correction of an error or credit is sought. The date of the dispute shall be the date Suddenlink receives sufficient documentation to enable Suddenlink to investigate the dispute. The date of the resolution is the date Suddenlink completes its investigation and notifies the Customer of the disposition of the dispute.

8. Default. If Customer fails to comply with any material provision of this Agreement, including, but not limited to failure to make payment as specified, then Suddenlink, at its sole option, may elect to pursue one or more of the following courses of action upon proper notice to Customer as required by applicable law: (i) terminate service whereupon all sums then due and payable shall become immediately due and payable, (ii) suspend all or any part of Services, and/or (iii) pursue any other remedies, including reasonable attorneys' fees, as may be provided at law or in equity, including the applicable termination liabilities.

9. LIMITATION OF LIABILITY. EXCEPT FOR ANY REFUNDS OR CREDITS AS EXPRESSLY PROVIDED IN THIS AGREEMENT, SUDDENLINK, ITS OFFICERS, SHAREHOLDERS, DIRECTORS, EMPLOYEES, AFFILIATES, VENDORS, CARRIER PARTNERS, CONTENT PROVIDERS AND OTHER PERSONS OR ENTITIES INVOLVED IN PROVIDING THE SERVICES OR EQUIPMENT (COLLECTIVELY, THE "SUDDENLINK PARTIES") SHALL NOT BE LIABLE FOR ANY LOSS, DAMAGE, COST OR EXPENSE INCLUDING DIRECT, SPECIAL, INDIRECT, INCIDENTAL, TREBLE, PUNITIVE, EXEMPLARY OR CONSEQUENTIAL LOSSES OR DAMAGES INCLUDING, BUT NOT LIMITED TO, LOSS OF PROFITS, EARNINGS, BUSINESS OPPORTUNITIES, LOSS OF DATA, PERSONAL INJURY (INCLUDING DEATH), PROPERTY DAMAGE OR LEGAL FEES AND EXPENSES, SOUGHT BY CUSTOMER OR ANYONE ELSE USING CUSTOMER’S SERVICE ACCOUNT, AND/OR USE OF THE EQUIPMENT OR OTHERWISE ARISING IN CONNECTION WITH THE INSTALLATION, MAINTENANCE, FAILURE, REMOVAL OR USE OF SERVICES AND/OR EQUIPMENT OR CUSTOMER"S RELIANCE ON THE SERVICES AND/OR EQUIPMENT, INCLUDING WITHOUT LIMITATION ANY LIABILITY THAT ARISES DIRECTLY OR INDIRECTLY OUT OF THE USE OR INABILITY TO USE THE SERVICES (INCLUDING THE INABILITY TO ACCESS EMERGENCY 911 OR E911 SERVICES), MISTAKES, OMISSIONS, INTERRUPTIONS, FAILURE OR MALFUNCTION, DELETION OR CORRUPTION OF FILES, WORK STOPPAGE, ERRORS, DEFECTS, DELAYS IN OPERATION, DELAYS IN INSTALLATION, FAILURE TO MAINTAIN PROPER STANDARDS OF OPERATION, FAILURE TO EXERCISE REASONABLE SUPERVISION, DELAYS IN TRANSMISSION, BREACH OF WARRANTY OR FAILURE OF PERFORMANCE OF

4 of 4 P a g e s

THE SERVICES AND/OR EQUIPMENT; OR RESULTING DIRECTLY OR INDIRECTLY OUT OF, OR OTHERWISE ARISING IN CONNECTION WITH, ANY ALLEGATION, CLAIM, SUIT OR OTHER PROCEEDING RELATING TO SERVICES AND/OR EQUIPMENT, OR THE INFRINGEMENT OF THE COPYRIGHT, PATENT, TRADEMARK , TRADE SECRET, CONFIDENTIALITY, PRIVACY, OR OTHER INTELLECTUAL PROPERTY RIGHTS OR CONTRACTUAL RIGHTS OF ANY THIRD PARTY. SUDDENLINK"S MAXIMUM LIABILITY TO CUSTOMER ARISING UNDER THIS AGREEMENT SHALL BE THE LESSER OF $5,000.00 OR THE AMOUNT ACTUALLY PAID BY CUSTOMER FOR SERVICES HEREUNDER FOR THE RESPECTIVE REGULAR BILLING PERIOD.

10. WARRANTIES. CUSTOMER AGREES THAT THE SERVICES AND EQUIPMENT ARE PROVIDED BY SUDDENLINK ON AN "AS IS" AND "AS AVAILABLE" BASIS WITHOUT WARRANTIES OF ANY KIND, EXCEPT AS PROVIDED HEREIN, THERE ARE NO AGREEMENTS, WARRANTIES OR REPRESENTATIONS, EXPRESS OR IMPLIED, EITHER IN FACT OR BY OPERATION OF LAW, STATUTORY OR OTHERWISE, INCLUDING WARRANTIES OF TITLE, NON-INFRINGEMENT MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, RELATING TO THE SERVICES. SERVICES PROVIDED ARE A BEST EFFORTS SERVICE AND SUDDENLINK DOES NOT WARRANT THAT THE SERVICES, EQUIPMENT OR SOFTWARE SHALL BE ERROR-FREE OR WITHOUT INTERRUPTION. SUDDENLINK MAKES NO WARRANTY AS TO TRANSMISSION OR UPSTREAM OR DOWNSTREAM SPEEDS OF THE NETWORK. ALL USE OF THE SERVICES ARE PROVIDED AT CUSTOMER'S SOLE RISK AND CUSTOMER ASSUMES TOTAL RESPONSIBILITY FOR CUSTOMER'S OR ANY USER'S USE OF THE SERVICES. THE SUDDENLINK PARTIES MAKE NO WARRANTIES THAT THE SERVICE, EQUIPMENT OR SOFTWARE ARE COMPATIBLE WITH ANY CUSTOMER EQUIPMENT AND ARE NOT RESPONSIBLE OR LIABLE FOR ANY LOSS OR IMPAIRMENT OF SERVICE DUE IN WHOLE OR IN PART TO CUSTOMER EQUIPMENT. THE SUDDENLINK PARTIES MAKE NO WARRANTY AS TO THE SECURITY OF CUSTOMER'S COMMUNICATIONS VIA SUDDENLINK'S FACILITIES OR SERVICES, OR THAT THIRD PARTIES WILL NOT GAIN UNAUTHORIZED ACCESS TO OR MONITOR CUSTOMER'S COMMUNICATIONS. CUSTOMER AGREES THAT CUSTOMER HAS THE SOLE RESPONSIBILITY TO SECURE CUSTOMER'S COMMUNICATIONS AND THAT THE SUDDENLINK PARTIES WILL NOT BE LIABLE FOR ANY LOSS ASSOCIATED WITH SUCH UNAUTHORIZED ACCESS.

11. Indemnity. Intentionally Deleted.

12. Miscellaneous. The Agreement constitutes the entire agreement between Suddenlink and Customer for the Services and equipment provided herein. The invalidity or unenforceability of any term or condition of this Agreement shall not affect the validity or enforceability of any other provision. This Agreement may be modified, waived or amended only by a written instrument signed by the parties; provided however, that Suddenlink may

modify this Agreement and the AUP and if Customer continues to use the Service, Customer shall be bound by such modifications. The rights and obligations of the parties under this Agreement shall be governed by the laws of the State of Texas.

The failure by either party to exercise one or more rights provided in this Agreement shall not be deemed a waiver of the right to exercise such right in the future. Notices required by this Agreement shall be in writing and shall be delivered either by personal delivery or by mail. If delivered by mail, notices shall be sent by any overnight mail service with proof of receipt; or by certified or registered mail, return receipt requested; with all postage and charges prepaid. All notices and other written communications under this Agreement shall be addressed to the parties at the addresses on the first page of this Agreement, or as specified by subsequent written notice delivered by the party whose address has changed. Suddenlink may also deliver any required or desired notice hereunder to Customer by contacting the telephone number on Customer's account. All representations, warranties, indemnifications, dispute resolution provisions and limitations of liability contained in this Agreement shall survive the termination of this Agreement, as well as any other obligations of the parties hereunder which, by their terms, would be expected to survive such termination or which relate to the period prior to termination (including legal conditions, payment, and Suddenlink rights and the rights of others).

13. Regulatory Authority-Force Majeure. This Agreement and the obligations of the parties shall be subject to modification to comply with all applicable laws, regulations, court rulings, and administrative orders, as amended. In no event shall either party have any claim against the other for failure of performance if such failure is caused by acts of God, natural disasters including fire, flood, or winds, civil or military action, including riots, civil insurrections or acts of terrorists or the taking of property by condemnation. Suddenlink may, in its sole discretion, immediately terminate this Agreement, in whole or in part, in the event there is a material change in any law, rule, regulation, Force Majeure event, or judgment of any court or government agency, and that change affects Suddenlink's ability to perform its obligations under this Agreement.

14. ARBITRATION. Intentionally Deleted.

15. Assignment. Customer may not assign, in whole or in part, this Agreement without the prior written consent of Suddenlink, which consent may be withheld in Suddenlink's discretion. Suddenlink may assign, in whole or in part, this Agreement, and Service may be provided by one or more legally authorized Suddenlink affiliates.

October 7, 2013 Vendor Proposal

CH PSC EOCQTY Rate Extended QTY QTY QTY Rate Extended

DID 625 0.95 593.75 DID 288 287 25 0.26 156.00 Channel Fee 120 27.00 3,240.00 Channel Fee per 23 2 2 1 230 1,150.00 E911 Fee 554 1.30 720.20 EUCL Fee 2 2 1 30 150.00 Directory Fee 554 1.30 720.20 PRI 2 2 1 250 1,250.00 CNAM Fee 554 1.30 720.20 Long Distance 8292 0.029 240.47 Analog Connection Fee 71 37.50 2,662.50 Fax/Alarm/Elevator 126 0 0 19.95 2,513.70 Maintenance Fee 191 2.50 477.50 EUCL Fee F/A/E 126 5.25 661.50 Verizon locations ‐ not supported by Suddenlink ‐ Verizon locations ‐ not supported by Suddenlink 697.00 Monthly Cost 9,134.35 Monthly Cost 6,818.67

DID Port 625 12.00 7,500.00 E911 Setup 554 3.00 1,662.00 Directory Setup 554 13.00 7,202.00 Wireless Seup 1 5,000.00 5,000.00 Total Setup 21,364.00 0.00

Communications Etc Suddenlink Business

Communications Etc Setup

RFP: IT‐01‐13/PRI,POTS, and Long Distance

Suddenlink Business Setup

Verizon Bill NTS Bill8,011.00 Annual Min 99,511.008,026.00 Month Min 8,292.58 7,938.00 7,991.67

City of San Angelo

Memo Date: Thursday, April 04, 2013


From: Luis Elguezabal, A.A.E., Airport Director

Subject: Consideration for November 19, 2013 meeting

Contact: Luis Elguezabal, A.A.E., Airport, 325-659-6409 or extension-1010

Caption: CONSENT

CONSIDERATION OF AUTHORIZING THE CITY MANAGER TO EXECUTE SUPPLEMENTAL LEASE AGREEMENT NO. 4 TO LEASE GS-07B-15605; ALL RELATED DOCUMENTS, BETWEEN THE CITY OF SAN ANGELO AND THE UNITED STATES GENERAL SERVICES ADMINISTRATION (U.S. GSA) AT SAN ANGELO REGIONAL AIRPORT

Summary: City staff received a request from the General Services Administration (GSA) to renew the lease agreement for the Transportation Security Administration (TSA).

TSA will use this space as a break room.

The previous term of this lease ends January 2, 2014. GSA is requesting a 5-year renewal, ending January 2, 2019. All of the terms and rates coincide with the airport’s approved rates and charges.

History: The City currently leases 500 sq. ft. to the GSA, known as the TSA Break room. The Government would renew this lease for 5 years.

Financial Impact: The current Lease Agreement generated revenue funds of $1,480.83 monthly or $17,770 annually for the City of San Angelo Supplemental Lease Agreement #4 will generate revenue funds of $1,522.50 monthly or $18,270 annually for the City of San Angelo in years one and two escalating to $18,770 annually in year three; $19,270 annually in year four; and $19,770 annually in the final year.

Related Vision Item Provide Adequate Amenities for the Airport.

Other Information/ Recommendation:

Staff recommends approval

Attachments: Supplemental Lease Agreement #4

Presentation: None

Publication: None

Reviewed by Director: Luis Elguezabal, A.A.E., Airport, 09-27-13

Approved by Legal: City Attorney Lysia H. Bowling 11/1/13

City of San Angelo

Memo Date: November 6, 2013


From: Cindy M. Preas, Real Estate Administrator

Subject: Consent Item for November 19, 2013 Council Meeting

Contact: Cindy M. Preas, Real Estate Administrator, 657-4407

Caption: Consider authorizing the City Manager or his designee to establish the fair market value of 0.067 acres of surplus property adjacent to Lot 1, Block 1, Group 4, Lake Nasworthy Addition, City of San Angelo, Tom Green County, in southwest San Angelo, for purposes of disposing of surplus property and the authority to execute all documents necessary to convey the surface estate only in the surplus property by Special Warranty Deed to the adjacent lot owner, reserving unto the City of San Angelo blanket drainage and utility easements

Summary: The property owner of Lot 1, Block 1, Group 4, Lake Nasworthy Additions, which is adjacent to the surplus 0.067 acres of land described in the caption above, approached the Water Utilities Department regarding a possible acquisition of this property for landscaping use, to be maintained by the property owner. In assessing the request, it was determined that the 0.067 acres of land has been determined to be surplus property and City staff has no objections to conveying this property.

History: State law allows for a tract of property which is not necessary to the municipality and is not

buildable to be sold to an adjacent property owner (and only an adjacent property owner) for its fair market value.

The fair market value will include an amount discounted for the following factors: retaining of blanket easements by both the City and external utility companies and size of the property.

Financial Impact: No cost, profit of appraised value.

Related Vision Item (if applicable): None. Other Information/Recommendation: Staff recommends approval. Attachments: Graphic representation of subject property; field notes, Special Warranty Deed Presentation: None. Publication: None. Reviewed by Service Area Director: Lysia H. Bowling, City Attorney.

Reviewed by Office of City Attorney: Lysia H. Bowling, City Attorney, November 6, 2013

City of San Angelo



From: Cindy Preas, Real Estate Administrator


Contact: Cindy Preas, Real Estate Administrator


Consideration of authorizing the sale of the following properties for the appraised value and authorizing the Mayor, City Manager, or Water Utilities Director to execute all necessary legal documents pertaining to the sale of subject properties, subject to completion of all curative requirements.

Summary: Dennis L. Durham and Norma Durham 3005 Red Bluff Circle Lot 56, Group Red Bluff $93,700 Lung K. Ng and Rose L. Ng 2171 Gun Club Road Lot 11A, Block 1, Group 10 $23,900 History: None.

Financial Impact: Upon approval, proceeds from the sale of residential lake lots will be placed in the Lake Nasworthy Trust Fund. Related Vision Item (if applicable): None. Other Information/Recommendation: If the sales are approved at the appraised value, a title examination will be performed and legal staff will prepare a Real Estate Contract of Sale, Special Warranty Deed and Surrender of Lease, as previously approved by City Council. Staff recommends approval. Attachments: Appraisal Reports (Durham and Ng) Presentation: None. Publication: None. Reviewed by Service Area Director: Lysia H. Bowling. Reviewed by City Attorney: Lysia H. Bowling

City of San Angelo



From: Rick Weise, Assistant City Manager


Contact: Cindy M. Preas, Real Estate (657-4407)


Consideration of adopting a Resolution authorizing the City Manager to execute a License Agreement for Aerial Deck and Supporting Structures between the City of San Angelo and 333 South Chadbourne LLC for constructing and maintaining one aerial deck and six (6) supporting structures on and over City owned property, and such other instruments as may be necessary or convenient for carrying out such purposes; and, finding a public purpose and benefit therein

Summary: 333 South Chadbourne LLC (Licensee) is requesting a license to use the north eighteen (18) feet of the west one hundred one (101) feet of Lot 4, of the O. B. Sampson Subdivision of Lots 1 to 10 in Block B of the Main Part of the City of San Angelo, as shown on Exhibit “A.” If approved, the Licensee plans to utilize the licensed area for an aerial deck and six deck support structures.

History: City of San Angelo owns certain real property (“Licensed Premises”) abutting the South Concho River to the south and property identified as 333 South Chadbourne to the north.

The building located at 333 South Chadbourne Street is owned by Licensee and is within the Central Business District and the Downtown Development District. Licensee’s renovation plans for the building include the addition of an aerial deck and six deck supporting structures.

City reserves the right to use Licensed Premises below the aerial deck, and Licensee’s deck support structures and aerial deck foundation, for City’s purposes to include construction of additional improvements on Licensed Premises in City’s sole discretion.

Financial Impact: None

Related Vision Item (if applicable):


Staff recommends approval.

Attachments: License Agreement for Aerial Deck and Supporting Structures and Resolution

Presentation: N/A

Publication: N/A

Reviewed by Director:

Approved by Legal: Lysia H. Bowling, City Attorney

A RESOLUTION OF THE CITY OF SAN ANGELO CITY COUNCIL AUTHORIZING THE CITY MANAGER TO EXECUTE A LICENSE AGREEMENT FOR AERIAL DECK AND SUPPORTING STRUCTURES BETWEEN THE CITY AND 333 SOUTH CHADBOURNE LLC FOR CONSTRUCTING AND MAINTAINING ONE AERIAL DECK AND SIX SUPPORTING STRUCTURES ON AND OVER CITY-OWNED PROPERTY IDENTIFIED AS LOT 4 OF THE O. B. SAMPSON SUBDIVISION OF LOTS 1 TO 10 IN BLOCK B OF THE MAIN PART OF THE CITY OF SAN ANGELO, AND SUCH OTHER INSTRUMENTS AS MAY BE NECESSARY OR CONVENIENT FOR CARRYING OUT SUCH PURPOSES; AND FINDING A PUBLIC PURPOSE AND BENEFIT THEREIN.

WHEREAS, City of San Angelo owns certain property identified as Lot 4 of the O. B. Sampson Subdivision of Lots 1 to 10 in Block B of the Main Part of the City of San Angelo (“Licensed Premises”); and, WHEREAS, 333 South Chadbourne LLC (“Licensee”) owns property and a building located at 333 South Chadbourne Street, being within the Central Business District and the Downtown Development District and adjacent to Licensed Premises; renovation plans to said building include the addition of a deck and support structures; and, WHEREAS, Licensee’s would like to utilize Licensed Premises for purposes of constructing and maintaining the aerial deck and six deck supporting structures; and

WHEREAS, City reserves the right to use Licensed Premises below the aerial deck, Licensee’s deck support structures and aerial deck foundation for City’s purposes to include construction of additional improvements on Licensed Premises; and

WHEREAS, the City Council has determined that the granting of the application for a

license for purposes of constructing and maintaining the aerial deck and six (6) support structures over a portion of the city-owned property will be in the public interest and benefit:

NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SAN ANGELO, TEXAS THAT:

The recitals hereinabove stated are found to be true and correct and are incorporated herein and made a part of this resolution. The City Council of the City of San Angelo, Texas, hereby determines that there is a public necessity for, and the public welfare and convenience will be served by granting said License Agreement for Aerial Deck and Supporting Structures to 333 South Chadbourne LLC.

The City Manager is hereby authorized to execute a License Agreement for Aerial Deck and Supporting Structures with 333 South Chadbourne LLC on behalf of the City of San Angelo for purposes of constructing and maintaining one aerial deck and six (6) supporting structures

over city-owned property identified as Lot 4 of the O. B. Sampson Subdivision of Lots 1 to 10 in Block B of the Main Part of the City of San Angelo, Tom Green County, Texas, and such other instruments as may be necessary or convenient for carrying out such purposes. PASSED and APPROVED THIS DAY OF , 2013.

THE CITY OF SAN ANGELO, TEXAS Dwain Morrison, Mayor ATTEST: Alicia Ramirez, City Clerk APPROVED AS TO CONTENT APPROVED AS TO FORM Rick Weise, Assistant City Manager Lysia H. Bowling, City Attorney

Adopted: 5/30/03 Revised: 6/21/10

City of San Angelo



From: Cindy M. Preas, Real Estate Administrator (657-4407)


Contact: Diana Farris, Property Specialist (657-4407)


Consideration of adopting a Resolution of the City of San Angelo authorizing the mayor to execute a tax-resale (quitclaim) deed conveying all right, title and interest of the City of San Angelo, and all other taxing units interested in the Tax Foreclosure Judgment or Tax Warrant:

2118 Shelton, (Stephens), S 50' of N 100' of W 150' of Lot 7, Block 3, Home Acres, $1,886, Suit No. A-11-0193-TAX

Summary: The subject property was auctioned at Sheriff’s Sale. No offers were receivedcausing subject properties to be stuck-off to the City, as Trustee for itself and the other taxing entities.

History: The attached Property Analysis reflects amounts of delinquent taxes, accrued penalties, interest, attorney fees and costs for delinquent years of, together with additional penalties and interest at the rates prescribed by Chapter 33, Tex. Propety

Financial Impact: Upon approval: (1) The City will retain a $500 Administration fee; (2) The balance will be distributed according to the judgment or tax warrant on the Sheriff’s Return; and (3) Property will be reinstated back onto tax roll.

Related Vision Item

(if applicable):

Financial Vision – Examine liquidation of unused or underperforming city-owned properties

Neighborhood Vision – Attract reinvestment



Attachments: Resolution, Property Analysis, Tax-Resale Deed, and Property Location Map

Presentation: N/A

Publication: N/A


Lysia H. Bowling, City Attorney

Approved by Legal:

A RESOLUTION OF THE CITY OF SAN ANGELO AUTHORIZING THE MAYOR TO EXECUTE A TAX-RESALE (QUITCLAIM) DEED CONVEYING ALL RIGHT, TITLE AND INTEREST OF THE CITY OF SAN ANGELO, AND ALL OTHER TAXING UNITS INTERESTED IN THE TAX FORECLOSURE JUDGMENT

WHEREAS, by Sheriff’s Sale, the properties described below were struck-off to the City of San Angelo, Trustee, pursuant to delinquent tax foreclosure decrees of the 51st Judicial District, Tom Green County, Texas; and WHEREAS, offers have been made for the purchase of said properties pursuant to Section 34.05, Texas Tax Code Ann.(Vernon, 1982); and

NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SAN ANGELO that its Mayor, Dwain Morrison, is hereby authorized to execute a Tax-Resale (quitclaim) Deed conveying the following described real properties to the following as specified below, all of the right, title, and interest of the City of San Angelo, and all other taxing units interested in the tax foreclosure judgment, located in San Angelo, Tom Green County, Texas: Conveying to: CHARLES C. STEPHENS and AARON STEPHENS, III; ($1,886):

South 50 feet of the North 100 feet of the West 150 feet of Lot 7, Block 3, Home Acres Addition, City of San Angelo, Tom Green County, Texas, as described in a deed recorded in Volume 854, Page 534, Deed Records, Tom Green County, Texas. Account #15-28100-0003-016-00

APPROVED AND ADOPTED ON THE DAY OF , 2013.

THE CITY OF SAN ANGELO, TEXAS

_______________________________ Dwain Morrison, Mayor ATTEST: ______________________________ Alicia Ramirez, City Clerk Approved As To Content: Approved As To Form: ______________________________ ______________________________ Cindy M. Preas, Real Estate Administrator Lysia H. Bowling, City Attorney

City of San Angelo Finance Department



From: Morgan Chegwidden, Budget Manager


Contact: Morgan Chegwidden, Budget Manager, 653-6291

Caption: Regular (1st reading) Consent (2nd reading)

First public hearing and introduction of an Ordinance amending the 2013-2014 Budget for a contract change order.

Summary: This proposed amendment contains the following item (additional information attached):

• Airport Terminal Project Change Order

History: See attached Budget Amendment Request memorandum.

Financial Impact: $29,286 (see attached detail on Exhibit A of the Ordinance)

Related Vision Item (if applicable): N/A

Other Information/Recommendation: Staff recommends approval.

Attachments: Ordinance including Exhibit A; Department request memos

Presentation: N/A

Publication: N/A

Reviewed by Director: Tina Bunnell, Director of Finance

AN ORDINANCE OF THE CITY OF SAN ANGELO AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014, FOR A CONTRACT CHANGE ORDER.

WHEREAS the City of San Angelo has determined that new projects not included in the current budget should begin, and

WHEREAS the City of San Angelo has determined that certain budgeted amounts should be amended due to project changes and unforeseen circumstances, and

WHEREAS the resources necessary for these changes are available;

NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN ANGELO, TEXAS THAT:

The City’s budget for fiscal year 2013-2014 be amended by the amounts contained in Exhibit A.

INTRODUCED on the 5th day of November, 2013, and APPROVED and ADOPTED on this the 19th day of November, 2013.

CITY OF SAN ANGELO, TEXAS

__________________________________ Dwain Morrison, Mayor

ATTEST: __________________________________ Alicia Ramirez, City Clerk

Approved as to Content and Form:

__________________________________ Tina Bunnell, Director of Finance

City of San Angelo Proposed Budget Amendment Exhibit A

Fund Description Total

Revenue Amendment

Total Expense

Amendment Net

Benefit/(Cost)

COSA Operating Budget

529 Passenger Facility Charge Fund 0 14,643 (14,643)

530 Airport Federal Aviation Administration Projects Fund

14,643 14,643 0

Totals 14,643 29,286 (14,643)

City of San Angelo Proposed Budget Amendment Additional Information

Project/Need Source of Funding Revenue Expense Net Benefit/

(Cost)

Airport Terminal Project Change Order

Passenger Facility Charge Fund – Fund Balance

14,643 29,286 (14,643)

Totals 14,643 29,286 (14,643)

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo, changing the zoning classification from a Ranch & Estate (R&E) and General Commercial/Heavy Commercial (CG/CH) to a General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

RE: Z 13-34: The River San Angelo Church, Inc.

WHEREAS, the Planning Commission for the City of San Angelo and the governing

body for the City of San Angelo, in compliance with the charter and the state law with reference to zoning regulations and a zoning map, have given requisite notice by publication and otherwise, and after holding hearings and affording a full and fair hearing to all property owners and persons interested, generally, and to persons situated in the affected area and in the vicinity thereof, is of the opinion that zoning changes should be made as set out herein; NOW THEREFORE,

BE IT ORDAINED BY THE CITY OF SAN ANGELO:

SECTION 1: That the basic zoning ordinance for the City of San Angelo, as enacted

by the governing body for the City of San Angelo on January 4, 2000 and included within Chapter 12 of the Code of Ordinances for the City of San Angelo, be and the same is hereby amended insofar as the property hereinafter set forth, and said ordinance generally and the zoning map shall be amended insofar as the property hereinafter described: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo shall henceforth be permanently zoned as follows: General Commercial (CG) District.

The Director of Planning is hereby directed to correct zoning district maps in the office of the Director of Planning, to reflect the herein described changes in zoning.

SECTION 2: That in all other respects, the use of the hereinabove described

property shall be subject to all applicable regulations contained in Chapter 12 of the Code of Ordinances for the City of San Angelo, as amended.

SECTION 3: That the following severability clause is adopted with this amendment:

SEVERABILITY: The terms and provisions of this Ordinance shall be deemed to be severable in that,

if any portion of this Ordinance shall be declared to be invalid, the same shall not affect the validity of the other provisions of this Ordinance.

SECTION 4: That the following penalty clause is adopted with this amendment:

PENALTY: Any person who violates any provisions of this article shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine as provided for in Section 1.106 of the Code of Ordinances for the City of San Angelo. Each day of such violation shall constitute a separate offense.

INTRODUCED on the 5th day of November, 2013 and finally PASSED, APPROVED AND ADOPTED on this the 19th day of November, 2013.

THE CITY OF SAN ANGELO

____________________________________

Dwain Morrison, Mayor

ATTEST:

________________________________ Alicia Ramirez, City Clerk Approved As To Content: Approved As To Form: _________________________ ________________________ AJ Fawver, Planning Manager Lysia H. Bowling, City Attorney

City of San

Angelo

Memo

Meeting Date: November 5, 2013

To: City Council members

From: Jeff Hintz, Interim Senior Planner

Subject: Z 13-36 SAS Texas Properties LLC: A request for approval

of a zone change from Heavy Commercial (CH) to General Commercial (CG) to specifically allow for a "Retail Sales & Service" as defined in Section 315.G of the Zoning Ordinance on the following property:

Location: An unaddressed tract, located approximately 800 feet south

from the intersection of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo.

Purpose: Approval of this request would zone the property General

Commercial

Contacts: Nathan McQuillan, representative 325-515-4141

Jeff Hintz, Interim Senior Planner 325-657-4210

Caption: First Public Hearing and consideration of introduction of an

Ordinance amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo

Z 13-36: SAS Texas Properties LLC AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A”

OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: An unaddressed tract, located approximately

800 feet south from the intersection of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo, changing the zoning classification from Heavy Commercial (CH) to General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

Summary: The City Council may:

(1) Approve the proposed zone change; or

(2) Remand the application back to Planning Commission for further discussion,

in which case another public hearing will need to be scheduled; or (3) Deny the proposed zone change.

Recommendation: Planning staff recommends approving the proposed

zone change. On October 21, 2013 the Planning Commission recommended approval of this request 6-0.

History and Background:

General Information

Existing Zoning: Heavy Commercial (CH) Existing Land Use: Undeveloped, vegetated property with

billboard. Surrounding Zoning/Land Use:

North: RS-1 Undeveloped, vegetated property

West: ML Outdoor storage & golf course

South: CG & RS-1 Neighborhood & self-service warehouses

East: RS-1 Low density single-family residences

Thoroughfares/Streets: The North Bryant Boulevard is defined as

an "arterial" and is designed to connect collector streets to freeways and other arterials carrying large volumes of traffic at high speeds. Access is secondary and mobility is the primary function of these streets.

Zoning History: This property was incorporated within City

Limits prior to 1949 and retained a residential zoning status until June 27, 1997, when it was rezoned to Heavy Commercial (ZC97-28).

SU 13-06 was a request for a

Campground/RV Park on the subject property which was tabled by the Planning Commission.

Applicable Regulations: Allowed uses for this property can be

found in Section 310 (Use Table) of the Zoning Ordinance.

Vision Plan Map: Commercial & small portion of

Neighborhood Comp Plan Excerpts: Within the Comprehensive Plan, Goal 3 of

“Neighborhoods” is to “improve the relationship between adjacent commercial and residential properties”.

“Commercial properties tend to be

organized in a single use, isolated pattern of development. This form generates little synergy between businesses and land uses and often results in incompatibility.”

“All residents within each neighborhood

boundary should be able to meet their daily needs within a reasonable and accessible distance from their home.”

“Promote better transition between nearby

commercial and residential use of land and buildings.”

“Organize commercial uses in nodes to

avoid deteriorating corridors.”

Special Information

Traffic Concerns: Changing the zoning from a higher intensity commercial classification to another slightly lower commercial classification is not anticipated to

Parking Requirements: Section 511 of the Zoning Ordinance covers parking improvement standards and amounts. Retail Sales & Service requires 1 space per 200 square feet devoted to retail space.

Parking Provided: No parking exists on this property at this

time. Density: This area sees very low density

development, but is generally sparsely developed and remains in a natural state.

Notification Required: Yes Notifications Sent: 19

Responses in Favor: 1 Responses in Opposition: 1

Analysis:

In order to approve this zone change request, the City Council members are first required to consider the following criteria: 1. Compatible with Plans and Policies. Whether the proposed amendment is

compatible with the Comprehensive Plan and any other land use policies adopted by the Planning Commission or City Council.

2. Consistent with Zoning Ordinance. Whether and the extent to which the proposed amendment would conflict with any portion of this Zoning Ordinance.

3. Compatible with Surrounding Area. Whether and the extent to which the proposed amendment is compatible with existing and proposed uses surrounding the subject land and is the appropriate zoning district for the land.

4. Changed Conditions. Whether and the extent to which there are changed conditions that require an amendment.

5. Effect on Natural Environment. Whether and the extent to which the proposed amendment would result in significant adverse impacts on the natural environment, including but not limited to water and air quality, noise, storm water management, wildlife, vegetation, wetlands and the practical functioning of the natural environment.

6. Community Need. Whether and the extent to which the proposed amendment addresses a demonstrated community need.

7. Development Patterns. Whether and the extent to which the proposed

amendment would result in a logical and orderly pattern of urban development in the community.

The staff recommendation is based upon the statements listed below. Staff has found this request to be compatible with the plans and policies adopted by the city. Generally speaking, a Heavy Commercial (CH) zoning district is never appropriate directly adjacent to a neighborhood or residential zoning district in any circumstance. The neighborhood to the south (cul-de-sac and most residences Erin Street) of this subject property was zoned General Commercial (CG) until 2010 when it was rezoned to Single-Family Residential (RS-1) in accordance with the homes that had been there since the mid to late 1980's. However, there was no action taken to remove the CH zoning directly adjacent to this neighborhood. CH allows for Industrial Uses and repair, open and unscreened storage yards, warehouses and freight movement, and full service auto repair among other uses; generally speaking, none of these belong adjacent to a neighborhood with a 10 foot setback for buildings and 6 foot privacy fence as the only buffer. Rezoning to General Commercial gives the property more flexibility in terms of uses, but at the same time reduces the intensity of the uses drastically. Retail Sales and Service (hotels, restaurants, stores, offices, etc) are all uses that would be allowed in CG but not in CH zoning. These uses are much more palatable with the surrounding area when contrasted to the uses allowed in CH. If the zone change were not approved and the property was left with the current zoning, it could be developed as an Industrial Service shop repairing oil field tools and storing large amounts of aggregate materials for example. Staff has found the CG zoning to be in line with the goals and intent of the Zoning Ordinance and plans and policies adopted by the city when contrasted with the CH zoning in place at this time. CG zoning is consistent with this area and would in this case, be extending a CG zone to the northwest. The self service storage facility and multi-family dwelling units to the southeast of this property are also zoned CG. This would create a contiguous CG zone in this area and lead to development patterns that are consistent and predictable which is the intent of the City Zoning Ordinance. The CH zoning district in place at this time could lead to development at an intensity that is not consistent nor compatible with the surrounding development or neighborhood. While the property is undeveloped at this time, it is not realistic to expect a property along a major gateway into the community to remain vacant forever. Should the property develop to the fullest extent under its current zoning, the impacts on the neighborhood and the deterioration of the quality of life in this area is very realistic. The CG zoning is at an intensity and density that is

consistent with that of the neighborhood and other uses in the area at this time, therefore meeting criteria three required of this request. The Comprehensive Plan is calling for this parcel to be developed commercially, with a small sliver in the back calling for neighborhood. Given the problems in maintaining split zoned lots, staff would be inclined in this instance to recommend rezoning the entire property CG. The back triangular shaped portion calling for neighborhood development is approximately one acre; due to the fact that Erin Street has no possibility whatsoever of ever affording access for neighborhood development on this one acre section, it would be advisable to zone the property with one designation. An amendment to the Comprehensive Plan is not required for this request given that the overwhelming majority of this property and intent of the plan is calling for commercial development on this parcel. The community needs neighborhoods that are affordable and free from obtrusive and intensive zoning districts and land uses in close proximity. Staff can find no justification for leaving a CH zoned parcel directly adjacent to that of RS-1 parcels which are currently developed with medium density residences. Additionally, some neighborhood serving retail along this highway frontage could bring future jobs and services to a segment of the community which has but one major area along Bryant & 29th at this time. While walking is practical to this area, it is certainly not convenient, ideal, or even safe. The lack of sidewalks along Bryant Boulevard and Lake Drive coupled with the higher speeds and limited pavement width respectively make pedestrian travel to the 29th Street area problematic. Retailing opportunities in this area are not possible with the current zoning on the property at this time. Staff would anticipate development patterns of the area and region to remain logical and orderly as a result of this zone change. The CG zoning presents a much more orderly pattern of development for this area than what CH zoning could ever afford. This will result in the continuation of an existing CG district and will much better protect the adjacent properties from noxious and intensive land uses. For all these reasons, staff recommends approval of this zone change request.

Proposed Conditions

N/A

Attachments: excerpt from zoning map, showing the general

location within the City of San Angelo; excerpt from zoning map, highlighting subject

property;

aerial photo, highlighting subject property; excerpt from the Comprehensive Plan Vision

Map highlighting the subject property; Draft minutes from October 21, 2013 Planning

Commission; Citizen responses to notice of Zone Change;

and draft ordinance.

Presentation: Jeff Hintz, Interim Senior Planner

B. Z 13-36: SAS Texas Properties LLC

A request for approval of a zone change from Heavy Commercial (CH) to General Commercial (CG) to specifically allow for a "Retail Sales & Service" as defined in Section 315.G of the Zoning Ordinance on the following property:

An unaddressed tract, located approximately 800 feet south from the intersection

of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo.

Jeff Hintz, Interim Senior Planner comes forward to present this case consistent

with staff's recommendation of approval. 19 notifications were sent and one was returned in favor one was in opposition. Mr. Hintz presented area maps and pictures of the site. Much of the proposed zoning is consistent with the Vision Plan. Self-storage warehouses and apartments are located to the south of the property. A zone change request from RS-1 to CH in 1997 is when the property obtained its current designation. Some commercial zoning already surrounds the property. This request represents consistent and orderly development in the area. CG will have less potential impacts on the environment and offers a suitable transition to the residential zoning to the east and south when compared to the CH zoning on the site now.

Darlene Jones asks if the entire property is the subject to this zone change. Valerie Priess mentions that changing the zoning will make things better for the

surrounding area than the current zoning. Nathan McQuillian a representative came forward to speak in favor of the

request. No one else came forward to speak in favor or opposition Mark Crisp made a motion to approve the zone change, which was seconded by

Bill Wynne and passed 6-0.

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING

PROPERTY, TO WIT: An unaddressed tract, located approximately 800 feet south from the intersection of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo, changing the zoning classification from Heavy Commercial (CH) to General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

RE: Z 13-36: SAS Texas Properties LLC WHEREAS, the Planning Commission for the City of San Angelo and the governing




by the governing body for the City of San Angelo on January 4, 2000 and included within Chapter 12 of the Code of Ordinances for the City of San Angelo, be and the same is hereby amended insofar as the property hereinafter set forth, and said ordinance generally and the zoning map shall be amended insofar as the property hereinafter described: An unaddressed tract, located approximately 800 feet south from the intersection of Humble Road & North Bryant Boulevard. This property specifically occupies the Lakeside Gardens Addition, Block One, Lots 28-31 in northwestern San Angelo shall henceforth be permanently zoned as follows: General Commercial (CG) District.











____________________________________


ATTEST:

________________________________ Alicia Ramirez, City Clerk

Approved As To Content: Approved As To Form: _________________________ ________________________ AJ Fawver, Planning Manager Lysia H. Bowling, City Attorney

City of San

Angelo

Memo



From: Roxanne Johnston, Planner

Subject: Z13-34: The River San Angelo Church, Inc., a request for

approval of a zone change from Ranch & Estate (R&E) and General Commercial/Heavy Commercial (CG/CH) zoning districts to General Commercial (CG) to allow for a variety of commercial opportunities as allowed in Section 310 of the Zoning Ordinance on the following property:

Location: 5050 Lake Drive, located approximately 800 feet southeast

of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo.

Purpose: Approval or modification of this zone change request by the

City Council would designate the subject property as a General Commercial (CG) Zoning District.

Contacts: Chunky Nelms, Pastor 325-374-8000

Roxanne Johnston, Planner 325-657-4210


Ordinance amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo

Z 13-34: The River San Angelo Church, Inc.

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE

DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo, changing the zoning classification from a Ranch & Estate (R&E) and General Commercial/Heavy Commercial (CG/CH) to a General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY


(1) Approve the proposed zone change;

(2) Modify the application to some alternative zoning classification believed to be

more appropriate; or (3) Deny the proposed zone change

Recommendation: Planning staff recommends approving the proposed

zoning classification to General Commercial (CG). Planning Commission unanimously recommended approval of this request by a vote of 6-0 on October 21, 2013.


The subject property is the site of what was intended as a future church. Two conditional uses, CU09-02 & CU11-06 were given allowing the operation of a religious institution in otherwise R&E and CG/CH zoning districts. CU9-02 was approved by the Planning Commission on February 16, 2009 but expired because a building permit was not obtained within the year’s time required. On May 15, 2011 the applicant was given another approval for the same usage and subsequently applied for a building permit whereby the site now houses an approximately 13,096ft2 metal building . Rezoning the property to CG would allow the following uses: group living; alcohol and drug recovery facilities; college, school, public &

nonprofit, or charitable uses providing service to the community; day care for children or adults; meeting areas for religious institutions; public safety and emergency services; auto and boat dealerships; bed & breakfast; business, government, professional, medical or financial offices; commercial parking; retail sales; self-service storage; vehicle service (performed while the customer waits) vehicle wash; small animal veterinary clinic; personal service-oriented business; entertainment-oriented business; and restaurants. CG zoning districts allow Type 2 Limited Outdoor Storage. Uses allowed in CG/CH zoning districts include the above plus the following: industrial services, warehouse and freight movement, waste-related uses, wholesale trade, and plant nurseries. It also allows for Type 3 General Outdoor storage.

The replat for the subject property was recorded with Tom Green County on June 29, 2011.

General Information

Existing Zoning: Ranch & Estate (R&E) and General

Commercial/Heavy Commercial (CG/CH) Existing Land Use: Vacant building Surrounding Zoning/Land Use:

North: R&E, CG/CH Apartments

West: ML Vacant property, residential

South: R&E Vacant property, residential

East: R&E & CG/CH Vacant property

Thoroughfares/Streets: Lake Drive is identified as a "local street",

designed to carry light neighborhood traffic at lower speeds and generally connects to collector streets.

Zoning History: The property was annexed within the city-

limits prior to 1950 and was originally all R&E until parts of the property were given C-2 zoning (Heavy Business) in the mid 1950’s which became CG/CH zoning in 2000. CU09-02 & CU11-06 are discussed in the History and Background section, above.

Applicable Regulations: Section 303. Residential Intent Statements

"A. The Ranch and Estate District is intended to provide opportunities for development of low density, detached single-family residences on lots of at least one acre in a suburban or rural setting. The District is also intended to serve as a holding zone for vacant land areas annexed to the City."

Section 304. Commercial District Intent Statements "C. CG (General Commercial) District. The General Commercial District is intended to provide opportunities for development of commercial establishments of higher intensity, with larger trade area, floor area and traffic generation than Neighborhood Commercial uses. Limited outdoor storage, screened from adjacent residential uses, may be appropriate.

Section 509 of the Zoning Ordinance addresses fencing as a screening mechanism. Any time a commercial use abuts a residential district or use (other than an R&E zoning district), an opaque privacy fence is required.

Nonresidential district standards are

outlined in Section 502 of the Zoning Ordinance whereas Residential development standards are outlined in Section 501.

Development Standards: All required off-street parking and the

connection(s) to a public right-of-way are required to be paved.

General Commercial (CG) requires a 25

feet front setback for commercial structures. No side or rear setback are required in commercial districts unless the lot abuts a residential district or use, where a minimum of 10 feet is required, per Section 502.

The maximum floor area or gross floor

area of all buildings on the lot divided by the total area of the lot in an area zoned

CG is 2, twice the area of the lot, per Section 502 of the Zoning Ordinance.

Vision Plan Map: Neighborhood Center & Commercial Related Comp Plan Excerpts: “Promote better transition between nearby


"Require a buffer separating commercial, industrial, or agricultural zoned lands from neighborhoods."

"...encourage appropriate and supportive infill development at Neighborhood Centers."

"Promote a mix of various uses...to encourage the necessary infill...for Neighborhood Centers."

"Establish transition areas to better "scale-down" intensity of use from commercial centers to neighborhoods." "...this [access to Neighborhood Centers] is best achieved through clustered commercial centers, but also through increased access and connectivity between the neighborhoods and their associated Neighborhood Centers."

"...slowly reorganize commercial corridors into clusters..."

"Create new physical connections to neighborhoods lined with transitional and intermediate uses."

“Eliminate uncomplimentary and incompatible zoning classifications from neighborhood plans,”

“Rezone or remove any CG/CH zoning from adjacent to existing neighborhoods.”

Special Information

Traffic Concerns: Changing to a more intensive zoning has the potential to generate additional traffic than if the property remained as-is. The property remains vacant and little to no traffic is generated by the site.

Parking Requirements: Vary depending upon the use of the

property, see Section 511 of the Zoning Ordinance.

Parking Provided: No parking exists on-site, once

development occurs, parking will be required.

Density: Low density development borders the

south, east and west boundaries of the subject property. Higher density commercial use (single-level apartments) lie to the north; however, at this time only a few units are occupied.

Notification Required: Yes Notifications Sent: 11

Responses in Favor: 1 Responses in Opposition: 0

Analysis:

In order to approve this Zone Change request, the City Council members are first required to consider the following criteria: 1. Compatible with Plans and Policies. Whether the proposed amendment is

compatible with the Comprehensive Plan and any other land use policies adopted by the Planning Commission or City Council.






7. Development Patterns. Whether and the extent to which the proposed amendment would result in a logical and orderly pattern of urban development in the community.

The staff recommendation is based upon the statements listed below. The subject property is bounded by Lake Drive along the western border. Two completely contrasting zoning districts split the property; the least intensive is R&E, which comprises most of the lot; and the most intensive is CG/CH, which is located at both northeast sections of the lot. This latter is a result of zoning that was done in the 1960’s along some of the city’s major corridors. North Chadbourne was one such central corridor leading in and out of the city until the advent of North Bryant Boulevard. Rezoning to General Commercial gives the property more flexibility in terms of uses when examining the CG/CH zoning district, but at the same time reduces the intensity of the uses drastically. Split zoned properties in general are a challenge to staff and owners with respect to which uses could possibly best suit each property. The subject property is no exception, particularly given the contrast between the zoning districts here. In order to exercise good planning principles, one would not place CG/CH zoning against R&E, so staff welcomes the opportunity to rezone the property into one zoning category. The rationale for this is because the commercial opportunities available with CG/CH could potentially bring conflict to the quieter residential zoning district uses typically found in R&E; much more so than if the property were zoned CG, as is requested. Ideally transitional zones that separate such uses should be in place in order for each zoning district to enjoy the best use of its land. For example, the current Conditional Use allowing for a religious institution on the subject property provides a desirable transitional zone between the above uses. Although it would be ideal for the property to be used as a church in this instance, the applicant no longer wishes to locate there and in initiating this zone change, is looking to provide options for future owners. The Conditional Use for a religious institution will no longer be necessary because this use is allowed by right in CG zoning districts. Therefore, it would remain an option for future landowners in addition to the choices allowed in CG listed in the above “History and Background” section, should this request be approved. Use of the subject property as a site for a religious institution would continue to be ideal for a transitional separation between the proposed CG and the neighboring

R&E zoning district to the south. Staff has stepped back, however, and looked not only at how the proposed zone change could affect this neighboring R&E zoning district, because it provided the least intensive land use and is therefore more vulnerable to surrounding changes, but also looks to the ML zoning district to the west. General Commercial allows for Type 2 Limited Outdoor Storage, which limits such storage to 1,000 ft2 or 10 percent of the total site area (whichever is greater). Type 3 General Outdoor Storage is currently an option for the subject property in the areas that lie within the CG/CH zoning district and allows for unlimited quantity subject to few restrictions. This reduction in allowed outdoor storage is a much better compliment to the surrounding R&E zoned properties when looking at Type 2 outdoor storage as compared to Type 3 outdoor storage. The applicant originally requested a zone change to Heavy Commercial (CH), but after discussion with staff, requested the lower commercial zoning category. Staff is mindful, too that the initial zone change request the applicant made for CH, would have allowed for Type 3 storage as well, so the current zoning request to CG is more appropriate given the residential use to the west and south. Normally, opaque 6’ fencing is required with the proposed zone change when placed next to residential zoning. In this case, constructing such a fence next to R&E zoning districts is exempt due to the desire to create a more open space feeling in such zoning districts. In addition, the open expanses commonly found in R&E could place an undue burden when a commercial property owner was required to place one of these open fences; R&E zoned lots tend to be some of the largest in the community in terms of land area for a single parcel. This proposed request would essentially create a consistent zoning for the property. The 2009 Comprehensive Plan seeks to “Eliminate uncomplimentary and incompatible zoning classifications from neighborhood plans,” thereby amending mixed zoning on each parcel. Furthermore, removing the CG/CH zoning is also in line with the Comprehensive Plan which seeks to “Improve relationship(s) between adjacent commercial and residential land use adjacencies.” One way to do this, according to the Comprehensive Plan, is to take steps to “Rezone or remove any CG/CH zoning from adjacent to existing neighborhoods.” Therefore, current Conditional Use aside, staff contends that a zone change to CG on the subject property would be consistent with both the Zoning Ordinance and the Comprehensive Plan by removing a more heavily industrial commercial zoning district and replacing it with a slightly less intense commercial zoning that removes industrial activities from the equation altogether. General Commercial zoning is a viable fit of land use on the subject property when examining the Vision Plan as well as the Zoning Ordinance and Comprehensive Plan, which calls for most of the property to be Commercial with the far northern section designated with Neighborhood Commercial zoning. Because no amendment to the Plan would be required and also because a

rezoning would correct a dually zoned lot, staff finds that this zone change is in keeping with the first two Criteria listed above. In terms of how this proposal could impact the surrounding area, staff is aware that the ML zoning west of the subject property and Lake Drive presents a possible challenge when analyzing the area as a whole. Neighboring properties along the strip of land west of the subject property are sandwiched between Lake Drive and North Bryant Boulevard Frontage Road. Access to these ML zoned properties off of Lake Drive is a possibility even though they are mainly accessible from the frontage road. The significance of this from a transportation point of view is that Lake Drive could potentially serve as a heavily travelled road servicing all possible industries that would be allowed by right in this ML zoning district, especially given the ease of which trucks could enter and exit off of North Bryant Boulevard/Highway 87. This potential transportation scenario illustrates how Lake Drive could experience a variety of traffic demands in addition to the traffic generated as a result of the proposed zone change if the request were to be approved. Yes, traffic demands will increase, but the potential for heavy traffic on Lake Drive already exists due to current ML area zoning and the fact that Lake Drive connects North Chadbourne Street and West 48th Street, both of which provides nearby access to North Bryant Boulevard/Highway 87. This access is ideal for commercial and industrial purposes here. A zone change will most likely affect the R&E zoning district to the south of the subject property in terms of traffic since it borders the east side of Lake Drive; however, again, the possibility of heavy traffic generated by ML zoning to the west is present, but usually of a different nature, such as warehouse and freight movement involving vehicles meant for heavy industry, whereas the nature of the proposed commercial traffic would most likely be mainly comprised of personal vehicles. Should the zoning remain the same with part of the subject property remaining CG/CH, then the argument could be made that traffic supporting the number of possible heavy commercial businesses that could locate at the central northeastern section of the subject property may not be very different then the traffic scenarios discussed above with reference to the ML zoning district to the west. Commercial opportunities with easy access to an arterial street such as North Bryant Boulevard, meets a community need. With this zone change proposal, the property can be directly accessed from two direction; North Chadbourne Street and West 48th Street. Along with easy access to arterial streets, a zone change here is an opportunity for infill development versus continuing to annex land into the city in order to provide more land for strip development. The recommended request seeks to add more density in an area which has been planned for density.

Proposed Conditions

N/A

Attachments: excerpt from zoning map, showing the general location

within the City of San Angelo; excerpt from zoning map, highlighting subject

property; aerial photo, highlighting subject property; excerpt from the comprehensive plan vision map

highlighting the subject property; Excerpt of the favor/opposition notification map; Notification letter in favor of zone change; Draft minutes from the 10/21/13 Planning Commission

Meeting; and Draft ordinance.

Presentation: Roxanne Johnston, Planner

Reviewed by: Jeff Hintz, Interim Senior Planner (10/11/13)

MINUTE RECORD OF THE CITY OF SAN ANGELO PLANNING COMMISSION MEETING HELD ON MONDAY, OCTOBER 21, 2013 AT 9:00 AM IN THE SOUTH MEETING ROOM OF THE SAN ANGELO CONVENTION CENTER, 500 RIO CONCHO DRIVE, SAN ANGELO, TEXAS PRESENT: Teri Jackson, Mark Crisp, Valerie Priess, Darlene Jones, Bill Wynne,

Sammy Farmer ABSENT: John Young STAFF: AJ Fawver, Interim Director of Development Services Jeff Hintz, Interim Senior Planner Kevin Boyd, Planner Roxanne Johnston, Planner

A. Z 13-34 The River San Angelo Church, Inc A request for approval of a zone change from Ranch & Estate (R&E) and

General Commercial/Heavy Commercial (CG/CH) zoning districts to General Commercial (CG) to allow for a variety of commercial opportunities as allowed in Section 310 of the Zoning Ordinance on the following property:

5050 Lake Drive, located approximately 800 feet southeast of the

intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo.

Roxanne Johnston, Planner came forward to present this case consistent

with staff recommendation of approval of the request. 11 notices sent 1 returned in favor of the request. Ms. Johnston used photos and maps to orient the commission with the area and the subject property. The options available to the commission were presented and the criteria mandated of the request were also discussed with the commission. Ms. Johnston covered concepts from the comprehensive plan and highlighted some of the uses that are currently allowed on the property. This proposal will fall in line with the Comprehensive Plan for the community. The property is currently used as a church and there is a large building on the property at this time.

Ms. Jones inquired about the current zoning map of the area as well as the Vision Plan. Ms. Johnston explained the intent of the Vision Plan and how it pertained to this particular property. There were no other questions from the commission for Ms. Johnston. Sandra Moore a property owner nearby came forward to discuss the old Texas Hotel and the pool on the subject property. The concern on this particular request was regarding traffic on Lake Drive and another

commercial entity. The resident was hoping to keep this area as a neighborhood and didn’t believe a commercial entity fit in. Chunky Nelms, proponent of the case came forward to speak in favor of the request stating it would be a good fit for the area and fit with the plans of the City. Donna Collie came forward to inquire about what else could be built on the property at this time. A church is only busy on Wednesday and Sunday generally speaking and a commercial property could generate more noise on her particular property. She was concerned about the oilfield and noise on the property. Ms. Johnston clarified the types of uses that are allowed in General Commercial Zoning district as outlined in Section 310 of the Zoning Ordinance. Nancy Markum a property renter nearby came forward to voice concerns about the commercial entities and noise on the property that is right by her house. There was also concern expressed about an oil company that had moved into North Chadbourne. The peace and quiet is nice at this moment and a commercial business could interrupt this. Mr. Wynne expressed a concern about what the CG/CH would allow on this particular property and thought that a CG zoning would be a good thing for this area. Steve Whittaker, a representative of the Church came forward to speak in favor of the CG after the CH was originally requested. There are several properties in the area that are zoned commercially at this time. Sammy Farmer made a motion to approve the zone change which was seconded by Mark Crisp and passed 6-0.

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384

acres out of the south part of Block 8, Lot 2, in northwest San Angelo, changing the zoning classification from a Ranch & Estate (R&E) and General Commercial/Heavy Commercial (CG/CH) to a General Commercial (CG) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

RE: Z 13-34: The River San Angelo Church, Inc. WHEREAS, the Planning Commission for the City of San Angelo and the governing




by the governing body for the City of San Angelo on January 4, 2000 and included within Chapter 12 of the Code of Ordinances for the City of San Angelo, be and the same is hereby amended insofar as the property hereinafter set forth, and said ordinance generally and the zoning map shall be amended insofar as the property hereinafter described: 5050 Lake Drive, located approximately 800 feet southeast of the intersection of North Chadbourne Street and Lake Drive; more specifically occupying the Julia A. Bailey Subdivision, being 4.384 acres out of the south part of Block 8, Lot 2, in northwest San Angelo shall henceforth be permanently zoned as follows: General Commercial (CG) District.











____________________________________


ATTEST:



City of San Angelo

Memo



From: Roxanne Johnston, Planner

Subject: Nelson Avenue/Alley Abandonment Request: Teri Jackson

requesting abandonment at the following location:

Location: a complete unimproved 60-foot wide public right-of-way for

Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of- way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo.

Contacts: Teri & Roy Jackson, Owner 325-656-0621

Roxanne Johnston, Planner 325-657-4210


Ordinance authorizing abandonment of the complete unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to the property outside of the City Limits, -AND- an abandonment of the compete 13-foot wide right-of-way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo. AN ORDINANCE PROVIDING FOR THE ABANDONMENT AND CLOSING OF THE FOLLOWING UNIMPROVED STREET AND UNIMPROVED ALLEY SEGMENT, TO WIT: a complete unimproved 60-foot wide public right-of-way for

Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of- way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo; AUTHORIZING THE CONVEYANCE THEREOF TO THE ABUTTING PROPERTY OWNERS; PROVIDING FOR THE TERMS AND CONDITIONS OF ABANDONMENT AND CONVEYANCE; AND PROVIDING FOR THE MAYOR TO EXECUTE AND DELIVER A QUIT CLAIM DEED TO THE ABUTTING PROPERTY OWNERS


1. Approve the proposed abandonment; or

2. Approve the proposed abandonment subject to conditions; or

3. Deny the proposed abandonment.

Recommendation: City staff recommends approving the proposed street &

alleyway abandonment subject to conditions listed at the end of this report. Planning Commission recommended approval of this request by a vote of 6-0 on October 21, 2013.


The original final plat for the Goodfellow Court Annex, wherein the proposed abandonment section of Nelson Avenue and the alley north of Lot 8 is located, was recorded on May 13, 1950. Both proposed right-of-ways and the lots along these right-of-ways have remained unimproved since this plat was recorded. Therefore, although the current Subdivision Ordinance requires public improvements or a bond be in place prior to the plat being recorded, thus ensuring the improvements are made, this was not always the case. The applicant owns Lots 8-13 and seeks to re-plat these lots into a single lot. With approval of this abandonment request and a re-plat, the abandonment would convert Lots 8-13 & the rights-of-ways into one cohesive property, which could render the land more usable. Era Street would be the primary improved access point to the proposed future lot.

Staff has found no evidence showing that the portion of Nelson Avenue under consideration was ever used for public access and based on a site visit, it appears that it most likely was never intended to be a through street. Staff noted that it does appear to serve as a natural drainage site to the area, flowing from north to the south towards Era Street.

General Information

Existing Zoning: Single-Family Residential (RS-1) Existing Land Use: vacant land Surrounding Zoning/Land Use:

North: RS-1 Vacant property

West: RS-1 Single family residences

South: RS-1 Vacant property

East: Non-annexed Agricultural property

Storm Water/Drainage: Abandoning the street segment is not expected to

create any storm water or drainage changes for the area providing an unobstructed easement is maintained.

Topography: Abandoning the street is not expected to change

the topography of the area. Water/Sewer Utilities: Abandoning the street is not expected to prevent

access to public utilities. Fire Protection: Abandonment of the street and alley is not

expected to generate any fire apparatus access issues.

Access Management: Abandoning the street and alley is not anticipated

to cause any issues regarding emergency access. Notification required: Yes Notifications Sent: 13 Received In favor 1 Received in opposition 0

Special Information

Private Utilities: There are no private utilities facilities within the

proposed abandonment.

Basis for Recommendation

As mentioned earlier in this report under the ‘History and Background’ section, the plat tied to the area in question was recorded in 1950. Since that time, development requirements have changed within the city; some of which are tied to public safety such as improved provisions for emergency access. Because the changes are significant enough to actually prevent all of these lots from being developed, staff has discovered several reasons to recommend approval of this proposal.

To begin examining reasons for recommending these abandonment approvals,

staff examined the Thoroughfare Plan. This plan does not depict Nelson Avenue as continuing to the north across Goodfellow Draw nor the Concho River further north. Also, Lots 8-13 have not been developed, and paved access to them does not exist. More importantly, these right-of-ways do not conform to the design specifications required in Chapter 10, Section III of the current Subdivision Ordinance. If the same plat were submitted to the City today, the developer would need to re-subdivide in order to meet current subdivision and subsequent permitting requirements. For example, the current plat for the portion of the alley to the north of Lot 8 shows the alley to be well under the minimum of 20 feet in width. It is currently 13 feet wide. Because it is simply too narrow to be a feasible right-of-way, staff recommends approval for the alleyway abandonment.

Additionally, Nelson Avenue dead ends beginning at the northeast corner of Lot

8 with no provision for a turnaround. Chapter 9, Section III.C.1 of the Subdivision Ordinance states “In no instance should a dead-end street, without a temporary turnaround, be longer than one hundred-fifty (150) feet.” Nelson Avenue dead ends approximately 485’ north of Era Street which is therefore more than double the maximum 150 feet required by today’s Subdivision Ordinance. This same section also requires a cul-de-sac turnaround for permanent dead end streets. Therefore, neither a temporary turnaround nor a cul-de-sac is currently in place in order to provide the necessary emergency vehicle access to area lots. Furthermore a cul-de-sac requires a width of 90 feet which would essentially wipe out a section of Lot 8 since the property to the east is not included in the subdivision. The owner of the neighboring property to the north and east (which is located outside of the City Limits) would not be required to dedicate property for easements and right-of-ways unless they themselves were creating a subdivision. Abandoning Nelson Avenue and the alley here makes sense providing the proposed condition of re-platting Lots 8-13 into one lot were met. Future development of such a lot would undergo review by city staff which would address any requirements that would need to be met for the development.

In the review process for these right-of-way abandonment proposals by staff,

there was concern that the tract of land directly north of Nelson Avenue and the alleyway would be blocked from public access, which normally goes against Chapter 9, Section III.A of the Subdivision Ordinance which states “No lot shall be created in any subdivision or resubdivision unless the lot has direct abutting access to an approved, accepted and publicly dedicated street right-of-way.”

After review, however, it was determined that approval of these right-of-way abandonment requests would not affect neighboring properties, which are currently being used as agricultural farm land, because these properties share the same owner. Although this owner has been using Nelson Avenue as an access point at the farthest northeastern corner, he has other access options that can be addressed at a later date through the City’s review process, which is required for any future development, should the neighboring property go through a subdivision process and become annexed. This review would ensure that access will reach each newly created lot.

If these right-of-way abandonment proposals are approved with the

recommended condition of re-platting the lots into one lot, traffic generated by this approval, once development commenced, would most likely be only slightly more than what exists now. However, potential traffic to the newly created lot would be much less than if the lots were developed individually since there would be no more than one primary structure. The shared alley that bisects Block 3 of the subdivision would remain in question staff therefore does not foresee any major change to area properties should these abandonments be approved. Again, the street is currently unimproved and the dead end of Nelson Avenue does not meet the current requirements for a safe dead end in terms of emergency egress since it is not wide enough for emergency vehicles to maneuver and also because the street exceeds the maximum length as outlined in Chapter 9, Section III.C pertaining to dead-end streets. Additionally, approvals with conditions may provide an opportunity here for a much better opportunity for infill purposes as well as continuing to support neighborhood development, which is consistent with the Vision Plan, Comprehensive Plan and the Zoning Ordinance.

Proposed Conditions

1. Replat Lots 8-13 & abandoned rights-of-ways into a single

lot. 2. Retain an unobstructed drainage easement along Nelson

Avenue of sufficient width to provide adequate capacity of rainwater flows from Era Street. Said easement shall be reserved on the plat document.

Attachments: excerpt from zoning map, showing the general location with

the City of San Angelo; excerpt from zoning map, highlighting subject

property; aerial photo, highlighting subject property; excerpt from Vision Plan map, highlighting subject area;

citizen response letter(s); draft minute record of the 10/21/2013 Planning Commission

meeting; and draft ordinance.



MINUTE RECORD OF THE CITY OF SAN ANGELO PLANNING COMMISSION MEETING HELD ON MONDAY, OCTOBER 21, 2013 AT 9:00 AM IN THE SOUTH MEETING ROOM OF THE SAN ANGELO CONVENTION CENTER, 500 RIO CONCHO DRIVE, SAN ANGELO, TEXAS PRESENT: Teri Jackson, Mark Crisp, Valerie Priess, Darlene Jones, Bill Wynne, Sammy Farmer ABSENT: John Young STAFF: AJ Fawver, Interim Director of Development Services Jeff Hintz, Interim Senior Planner Kevin Boyd, Planner Roxanne Johnston, Planner 3. Requests for Right-of-Way Abandonment. [Planning Commission makes recommendation; City Council has final authority for approval.] A. Nelson Avenue projecting north from Era Street and an alleyway north of Lot 8, Block 3, of the Goodfellow Court Annex: Teri & Roy Jackson Requests to abandon segments of right-of-ways at the following locations: A completely unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of- way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo Mark Crisp made a motion to approve the consent agenda which was seconded by Sammy Farmer and passed 5-0. Ms. Jackson returned to the meeting.

AN ORDINANCE PROVIDING FOR THE ABANDONMENT AND CLOSING OF THE FOLLOWING STREET SEGMENT, TO WIT: A complete unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of- way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo; AUTHORIZING THE CONVEYANCE THEREOF TO THE ABUTTING PROPERTY OWNERS WITHIN THE CITY LIMITS; PROVIDING FOR THE TERMS AND CONDITIONS OF ABANDONMENT AND CONVEYANCE; AND PROVIDING FOR THE MAYOR TO EXECUTE AND DELIVER A QUIT CLAIM DEED TO THE ABUTTING PROPERTY OWNERS

RE: abandonment of public right-of-way for the complete unimproved 60-foot wide public right-of-way for Nelson Avenue extending north for a distance of 485 feet from Era Street, east of Block 3, Lots 8-13 of the Goodfellow Court Annex, and immediately west to property outside of the City Limits, -AND- an abandonment of the complete 13-foot wide right-of-way for an alley extending west of Nelson Avenue and directly north of the Goodfellow Court Annex, Block 3, and adjacent to the entire northern length of Lot 8 of same subdivision in east San Angelo.

WHEREAS, the City Council of the City of San Angelo, acting pursuant to law, deems it advisable to abandon and convey the herein described tract of land to the abutting property owner(s) within the City Limits and is of the opinion that said land is not needed for public use, and that same should be abandoned and quit claimed to the abutting property owners as hereinafter provided; and WHEREAS, the City Council of the City of San Angelo is of the opinion that the best interest and welfare of the public will be served by abandoning and conveying same to the abutting property owner(s) within the City Limits, subject to the conditions and restrictions contained herein; NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF SAN ANGELO: 1. That the following described tract in the City of San Angelo, Tom Green County,

Texas be and the same is hereby abandoned, vacated and closed insofar as the right, title and easement of the public are concerned; subject however, to the conditions and restrictions hereinafter more fully set out:

The east 483 feet of public-right-of-way remaining for Nelson Avenue extending north

from the east right-of-way line for Era Street and more particularly as follows:

BEGINNING at a point in the northeast corner of Lot 13 in Block 3 of Goodfellow Annex, as said Lot and Block are shown on a subdivision plat of Good Fellow Court Annex to the City of San Angelo, recorded on May 13, 1950,

THENCE in an northward direction along the east boundary of said Lot 13 of Block 3

and continuing laterally across Lots 12,11,10, 9 and 8 for a cumulative distance of 478 feet,

THENCE continuing northward for a distance of 13 feet with said point being located

at the southern border of a 1.8400 acre tract being from the C. Keizer Abstract A-1556, Survey-0164,

THENCE commencing in an easterly direction along the southern border of said

survey for a distance of 60 feet to the western border of a 9.9710 acre tract being from the C. Keizer Abstract 1-1556, Survey-0164,

THENCE commencing in a southward direction along the western border of said

survey for a distance of 483 feet to the northeast corner of Era Street, Thence commencing in a westward direction a distance of 60 feet to the southeast

corner of Lot 13 Block 3 of said Goodfellow Court Annex BEING THE POINT OF BEGINNING.

-AND- The east 130 feet of public-right-of-way remaining for the alleyway extending west

from the west right-of-way line for Nelson Avenue and more particularly as follows: BEGINNING at a point in the northeast corner of Lot 8 Block 3 of Goodfellow Court

Annex as said Lot and Block are shown on a subdivision plat of GoodFellow Court Annex to the City of San Angelo, recorded on May 13, 1950,

THENCE commencing 130 feet in a horizontal westward direction along the northern

border of Lot 8 to the northwest corner of said Lot, THENCE commencing northward for a distance of 13 feet to the southeastern border

of a 10.00 acre tract out of a 26.9800 acre tract being from the C. Keizer Abstract 1556, Survey-0164,

THENCE commencing for a distance horizontally and eastward 130 feet to the

northwest border of Nelson Avenue, THENCE commencing southward for a distance of 13 feet to the northeast corner of

Lot 8 Block 3 of Goodfellow Court Annex BEING THE POINT OF BEGINNING.

2. That the abandonment and conveyance provided for herein is made and accepted subject to all present zoning and deed restrictions, if the latter exist, and all existing

easements, if any, whether apparent or non-apparent, aerial, surface, underground or otherwise.

3. That the abandonment and conveyance provided for herein shall extend only to the

public right, title, easement and interest and shall be construed to extend only to the interest which the governing body for the City of San Angelo may legally and lawfully abandon and vacate.

4. That the Mayor of the City of San Angelo is hereby authorized to execute and deliver

a quit claim deed conveying the above-described tract to the abutting property owner(s) within the City Limits.

5. That the Grantee(s) shall pay all reasonable costs associated with procedures

necessitated by the request to abandon public right-of-way within the above-described tract, as well as a fee in compensation for the estimated market value of land in those portions of this right-of-way which were so dedicated with a subdivision plat.

6. That the terms and conditions contained in this ordinance shall be binding upon Grantee(s) and assigns. 7. Replat Lots 8-13 & abandoned rights-of-ways into a single lot. 8. Retain an unobstructed drainage easement along Nelson Avenue of sufficient width to provide adequate capacity of rainwater flows from Era Street. Said easement shall be reserved on the plat document. INTRODUCED on the 5th day of November, 2013 and finally PASSED, APPROVED AND ADOPTED on this the 19th day of November, 2013.


____________________________________


ATTEST:


Approved As To Content: Approved As To Form: _________________________ ________________________ AJ Fawver, Interim Director of Development Services Lysia H. Bowling, City Attorney

City of San Angelo

Memo Date: August 21, 2013


From: Alicia Ramirez, City Clerk

Subject: Agenda Item for September 3, 2013 Council Meeting

Contact: Alicia Ramirez, City Clerk, 657-4405

Caption: REGULAR Item

Consideration of introducing an ordinance increasing the number of members on the Public Housing Authority from five (5) to seven (7) and other related provisions.

AN ORDINANCE AMENDING CHAPTER 2, ENTITLED “ADMINISTRATION”, ARTICLE 2.2700 ENTITLED “HOUSING AUTHORITY”, SECTION 2.2701 ENTITLED “CREATED; MEMBERS; TERMS”, OF THE CODE OF ORDINANCES OF THE CITY OF SAN ANGELO, BY INCREASING THE NUMBER OF MEMBERS ON THE HOUSING AUTHORITY FROM FIVE (5) TO SEVEN (7); PROVIDING THAT TWO (2) MEMBERS BE TENANTS OF PUBLIC HOUSING; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

Summary/History: • 2003, the City Council increased the membership of the Public Housing Authority (PHA) from five (5) to seven (7) and added some recommendations for certain professions to be included on the Board.

• 2005, the PHA voted to reduce the number of Board members. In the last four years, the Mayor has not appointed more than five members to the PHA. Additionally, there is a Court of Appeals case from El Paso that calls into question a city’s ability to raise the number of members. In light of all of the above, staff is proposing to amend the ordinance to conform with current practice.

• 2013, the PHA voted to increase the number of board members from five (5) to seven (7)

Financial Impact: None

Related Vision Item

(if applicable):

This item is not related to a specific City Council Goal.


Staff recommends approval of ordinance to mirror the action by PHA.

Attachments: • PHA 4/18/13 Minutes • PHA Revised Bylaws • Local Gov’t Code Sec. 392.0331 Appointment of Tenant Representative as

Commissioner of Municipal Housing Authority • Draft Ordinance

Presentation: None

Publication: None


Daniel Valenzuela, City Manager

Approved by Legal: City Attorney Lysia H. Bowling, 9/24/13

Sec. 392.0331. APPOINTMENT OF TENANT REPRESENTATIVE AS

COMMISSIONER OF MUNICIPAL, COUNTY, OR REGIONAL HOUSING AUTHORITY.

(a) This section applies only to:

(1) a municipality; or

(2) a county that has a county housing authority or is a

member of regional housing authority and the total number of units in

the authority is more than 750.

(b) Except as provided by Subsection (b-1), in appointing

commissioners under Section 392.031, a municipality with a municipal

housing authority composed of five commissioners shall appoint at

least one commissioner to the authority who is a tenant of a public

housing project over which the authority has jurisdiction. In

appointing commissioners under Section 392.031, a municipality with a

municipal housing authority composed of seven or more commissioners

shall appoint at least two commissioners to the authority who are

tenants of a public housing project over which the authority has

jurisdiction.

(b-1) The presiding officer of the governing body of a

municipality that has a municipal housing authority in which the total

number of units is 150 or fewer is not required to appoint a tenant to

the position of commissioner as otherwise required by Subsection (b)

if the presiding officer has provided timely notice of a vacancy in

the position to all eligible tenants and is unable to fill the

position with an eligible tenant before the 60th day after the date

the position becomes vacant.

(c) In appointing commissioners under Section 392.032, a county

shall appoint at least one commissioner to a county housing authority

who is a tenant of a public housing project over which the county

housing authority has jurisdiction.

(d) In appointing commissioners under Section 392.033, a county

or counties comprising a regional housing authority shall appoint at

least one commissioner to a regional housing authority who is a tenant

of a public housing project over which the regional housing authority

has jurisdiction. If more than one county comprises a regional

housing authority, the counties shall agree to a method for appointing

the tenant member to the regional housing authority.

(e) A commissioner appointed under this section may not be an

officer or employee of the municipality or county that appoints the

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commissioner.

(f) Except as provided by Subsection (f-1), a commissioner

appointed under this section may not serve more than two consecutive

two-year terms.

(f-1) Subsection (f) does not apply to a municipality that has

a municipal housing authority in which the total number of units is

150 or fewer.

(g) A commissioner appointed under this section may not

participate:

(1) in any vote or discussion concerning the termination

of the commissioner's occupancy rights in public housing or the rights

of any person related in the first degree by consanguinity to the

commissioner; or

(2) in a grievance or administrative hearing in which the

commissioner or a person related in the first degree by consanguinity

to the commissioner is a party.

(h) If a commissioner appointed under this section ceases to

reside in a housing unit operated by the public housing authority

during the commissioner's term, a majority of the other commissioners

shall decide whether to request that a new commissioner be appointed.

A majority of the commissioners may decide to allow the commissioner

to serve the remaining portion of the commissioner's term.

(i) If a commissioner appointed under this section fails to

attend three consecutive regularly called meetings of the housing

authority commissioners during the commissioner's term, a majority of

the commissioners shall decide whether to declare the position vacant

and request that a new commissioner be appointed. A majority of the

commissioners may decide to allow the commissioner to serve the

remaining portion of the commissioner's term.

Added by Acts 1993, 73rd Leg., ch. 1009, Sec. 4, eff. Sept. 1, 1993.

Amended by Acts 1995, 74th Leg., ch. 834, Sec. 1, eff. Aug. 28, 1995;

Acts 1999, 76th Leg., ch. 175, Sec. 1, eff. May 21, 1999; Acts 1999,

76th Leg., ch. 436, Sec. 2, eff. Sept. 1, 1999.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 291, Sec. 10, eff. September 1,

2011.

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Y:\COUNCIL\Electronic Agendas\2013\11-19-13\CC PHA Board Amendment Ord.doc MW;df 09 16 09

AN ORDINANCE AMENDING CHAPTER 2, ENTITLED “ADMINISTRATION”, ARTICLE 2.2700 ENTITLED “HOUSING AUTHORITY”, SECTION 2.2701 ENTITLED “CREATED; MEMBERS; TERMS”, OF THE CODE OF ORDINANCES OF THE CITY OF SAN ANGELO, BY INCREASING THE NUMBER OF MEMBERS ON THE HOUSING AUTHORITY FROM FIVE (5) TO SEVEN (7); PROVIDING THAT TWO (2) MEMBERS BE TENANTS OF PUBLIC HOUSING; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the City of San Angelo has established a Housing Authority pursuant to Local Government Code Chapter 392 Housing Authorities established by Municipalities; and WHEREAS, the Housing Authority of the City of San Angelo unanimously voted to increase the number of governing board members from a five (5) member board to a seven (7) member board; and WHEREAS, pursuant to Local Government Code Chapter 392, Section 392.0331 appointment of tenant representative as commissioner of municipal housing authority, a municipality with a municipal housing authority composed of seven or more commissioners shall appoint at least two commissioners to the authority who are tenants of a public housing project over which the authority has jurisdiction. NOW THEREFORE BE IT ORDAINED BY THE CITY OF SAN ANGELO: Section 1) THAT, Chapter 2, Article 2.2700, Article 2.2701 of the Code of Ordinances, City of San Angelo, Texas, is hereby amended to read as follows:

Sec. 2.2701 Created; Members; Terms

a) There is hereby created within and for the City of San Angelo a Public Housing Authority to be known as the Housing Authority of the City of San Angelo which shall be composed of seven (7) members. The members shall be appointed to the Authority by the Mayor of the City of San Angelo.

b) Members shall serve two (2) year terms.

c) All members shall be representative of the general public, residents of the City of San Angelo and qualified voters of the City. Two (2) members shall be tenants of a public housing project over which the Authority has jurisdiction.

Y:\COUNCIL\Electronic Agendas\2013\11-19-13\CC PHA Board Amendment Ord.doc MW;df 09 16 09

d) Members shall draw no salary and may not be elected officers of any governmental agency or in the employ of the City of San Angelo.

Section 2) THAT, the following severability clause is adopted with this amendment: SEVERABILITY:

That the terms and provisions of this Ordinance shall be deemed to be severable in that if any portion of this Ordinance shall be declared to be invalid, the same shall not affect the validity of the other provisions of this Ordinance.

Section 3) THAT, this Ordinance shall be effective on, from and after the date of adoption.

INTRODUCED on the day of 2013, and finally PASSED, APPROVED and ADOPTED on this the day of , 2013.


ATTEST: Dwain Morrison, Mayor

Alicia Ramirez, City Clerk

Approved as to content: Approved as to form: Daniel Valenzuela, City Manager Lysia H. Bowling, City Attorney

_____ Bylaws: Housing Authority of the City of San Angelo, Texas, Page 1 of 9 (Rev.4/13)

BYLAWS of the

HOUSING AUTHORITY of the


ARTICLE I.

THE AUTHORITY

Section 1.01. Name of Authority: The name of the Authority shall be the "HOUSING AUTHORITY OF THE CITY OF SAN ANGELO, TEXAS".

Section 1.02. Seal of Authority: The seal of the Authority shall be in the form of a circle and shall bear the name of the Authority.

Section 1.03. Office of Authority: The offices of the Authority shall be at such place or places in the City of San Angelo, Texas, as the Authority may from time to time designate by resolution.

ARTICLE II.

BOARD OF COMMISSIONERS

Section 2.01. Composition: The Authority shall be governed by a Board of Commissioners in accordance with Chapter 392 of the Texas Local Government Code.

(a) Number: The initial Board of Commissioners shall be seven, one of whom shall be a tenant.

(b) Amendment: The number of commissioners comprising the Board of Commisioners may be increased or decreased by a vote of two-thirds of the existing Board of Commissioners; provided, however, that:

(i). The number of commissioners shall always be an odd number; and

(ii). The Board of Commissioners shall always have tenant representation which complies with Tex. Loc. Gov’t Code § 392.0331.

(c) Appointment: Commissioners shall be appointed by the Mayor of the City of San Angelo.


(d) Resignation: Any commissioner may resign from the Board by submitting a written resignation to the secretary. The resignation need not be accepted by the Authority to be effective.

(e) Voting by Proxy: The Board may authorize commissioners to vote by proxy. All proxies must be in writing, must bear the signature of the commissioner giving the proxy, and must be bear the date on which the proxy was executed by the commissioner. No proxy is valid after three (3) months from the date of its execution.

Section 2.02. Officers of the Board of Commissioners: The Board of Commissioners shall elect a Chairperson, and a Vice-Chairperson.

(a) The Chairperson shall preside at all meetings of the Authority. Except as otherwise authorized by resolution of'. the Authority, the Chairperson shall sign all contracts, deeds and other instruments made by the Authority. At each meeting, the Chairperson shall submit such recommendations and information as he may consider proper concerning the business, affairs and policies of the Authority.

(b) The Vice Chairperson shall perform the duties of the Chairperson in the absence or incapacity of the Chairperson and in the case of the resignation or death of the Chairperson, the. Vice Chairperson shall perform such duties as are imposed on the Chairperson until such time as the Authority shall appoint a new Chairperson.

Section 2.03. Election or Appointment: The Chairperson and Vice Chairperson shall be elected annually at a meeting of the Board of Commissioners of the Authority from among Commissioners of the Authority, and shall hold office for one year or until their successors are elected and qualified. In case of, the absence or incapacity of both the Chairperson and Vice Chairperson, the other Commissioners of the Authority may elect an Acting Chairperson to serve during the period of absence or incapacity of the Chairperson and Vice Chairperson.

Section 2.04. Quorum: A quorum shall be four; provided, however, that in the event the number of commissioners is increased, a quorum shall be a majority of the commissioners so authorized.

(a) A Quorum of all appointed members of the Board of Commissioners must be present to take action on any matter before the board.

(b) Upon establishment of a Quorum, the Board of Commissioners may act upon a majorty vote of the Commissioners present.

Section 2.05. Abstention: A commissioner who is present at a meeting and abstains from a vote is considered to be present and voting for the purpose of determining the act of the Board of Commissioners.


Section 2.06. Inspection of Records by Commissioners: Every Commissioner shall have the absolute right at any reasonable time to inspect the Authority's books, records, documents of every kind, physical properties, and the records of each of its subsidiaries. The inspection may be made in person or by the Commissioner's agent or attorney. The right of inspection includes the right to copy and make extracts of documents.

ARTICLE III.

OFFICERS OF THE AUTHORITY

Section 3.01. Officers. The Officers of the Authority shall be an Executive Director and one or more Assistant Executive Directors.

(a) The Executive Director shall be the chief executive officer of the Authority and shall carry out the directives of the Board of Commissioners. The Executive Director shall have general supervision over the administration of the business and affairs of the Authority, subject to the direction of the Board of Commissioners and in accordance with all laws of the United States, Texas and the City of San Angelo. The Executive Director shall also have general management supervision of all housing programs of the Authority.

(i). The Executive Director shall also act as the Secretary of the Board of Commissioners.

(b) The Secretary shall:

(i). Act as the secretary for all meetings of the Board of Commissioners;

(ii). Act in the capacity as the corporate secretary of the Authority;

(iii). Keep the records of the .Authority;

(iv). Record all votes of the Board of Commissioners;

(v). Keep a record of the proceedings of the Authority in a journal of proceedings to be kept for such purpose;

(vi). Keep in safe custody the seal of the Authority and shall have power to affix such seal to all contracts and instruments authorized to be executed by the Authority; and

(vii). Shall otherwise perform all duties incident to his office.

Section 3.02. Additional Duties: The officers of the Authority shall perform such other duties and functions as may from time to time be required by the Board of Commissioners or the Bylaws or rules and regulations of the Authority.


ARTICLE IV.

MEEETINGS OF THE BOARD OF COMMISSIONERS

Section 4.01. Regular Meetings. Regular meetings of the Board of Commissioners of the Authority shall be held at 12:00 P.M. on the third Thursday of each month, or at such other time as the Board of Commissioners shall agree.

Section 4.02. Special Meetings: The Chairperson of the Board of Commissioners may, when he deems it expedient, and shall, upon the written request of two members of the Board of Commissioners, call a special meeting of the Board of Commissioners for the purpose of transacting any business designated in the call.

(a) The call for a special meeting may be delivered to each member of the Board of Commissioners or may be mailed to the business or home address of each Commissioner at least two days prior to the date of such special meeting; provided, however, that formal notice of the call of a special meeting may be waived if all Commissioners sign a written waiver of notice and consent to the meeting in which shall be set out the purposes for which the meeting is to be held.

Section 4.03. Location of Meetings: The Board of Commissioners may designate any place inside the City of San Angelo, Texas, as the place of meeting for any regular or special meeting called by the Board.

Section 4.04. Compliance with the Texas Open Meetings Act: All meetings of the Board of Commissioners shall comply with Chapter 551 of the Texas Government Code (the Texas Open Meeting Act)

Section 4.05. Attendance: Any Commissioner who fails to attend at least two-thirds of the meetings in any one year period, shall be deemed to have automatically resigned from office.

ARTICLE V.

AMENDMENTS

Section 5.01. Provision for amending Bylaws: these Bylaws may be amended by a majority vote of the Board of Commissioners.

ARTICLE VI.

COMMITTEES

Section 6.01. Establishment: The Board of Commissioners may adopt a resolution establishing one or more committees delegating specified authority to a committee, and appointing or


removing members of a committee. A committee will include two or more Commissioners, but may not include persons who are not commissioners unless such authority is expressly conferred by law. If the Board of Commissioners delegates any of its management authority to a committee, the majority of the committee will consist of Commissioners. The Board of Commissioners may establish qualifications for membership on a committee.

Section 6.02. Authority: Establishing a committee or delegating authority to it will not relieve the Board of Commissioners, or any individual commissioner, of any responsibility imposed by these Bylaws or otherwise imposed by law. No committee shall have the authority to:

(a) Authorize the sale, lease, exchange, or mortgage of any of the Authority’s property of assets;

(b) Authorize the dissolution of the Authority;

(c) Adopt a plan for distributing the Authority's assets;

(d) Amend, alter, or repeal these Bylaws;

(e) Elect, appoint, or remove a member of a committee or a Commissioner or officer of the Authority; or

(f) Take any action outside the scope of authority delegated to it by the Board.

Section 6.03. Committee Officers: The Board of Commissioners shall designate one member of each committee as the committee chair and another member of each committee as the vice-chair. The chair will call and preside at all meetings of the committee. When the chair is absent, cannot act, or refuses to act, the vice-chair will perform the chair's duties. When a vice-chair acts for the chair, the vice-chair has all the powers of and is subject to all the restrictions of the chair.

Section 6.04. Notice and Quorum: Committees shall be subject to the same notice and quorum requirements and the Board of Commissioners.

Section 6.05. Actions of Committees: Committees will try to take action by consensus. However, if a consensus is not available, the vote of a majority of committee members present and voting at a meeting at which a quorum is present is enough to constitute the act of the committee unless the act of a greater number is required by statute or by some other provision of these Bylaws. A committee member who is present at a meeting and abstains from a vote is considered to be present and voting for the purpose of determining the act of the committee.

Section 6.06. Proxies: A committee member may not vote by proxy.

Section 6.07. Rules: Each committee may adopt its own rules, consistent with these Bylaws or with other rules that may be adopted by the Board of Commissioners.


ARTICLE VII.

INDEMNIFICATION

Section 7.01. When Indemnification Is Required, Permitted, and Prohibited:

(a) The Authority may indemnify a Commissioner, officer, committee member, employee, or agent of the Authority who was, is, or may be named defendant or respondent in any proceeding as a result of his or her actions or omissions within the scope of his or her official capacity in the Authority. For the purposes of this article, an agent includes one who is or was serving at the Authority's request as a Commissioner, officer, partner, venturer, proprietor, trustee, partnership, joint venture, sole proprietorship, trust, employee-benefit plan, or other enterprise.

(i). The Authority will indemnify a person only if he or she acted in good faith and reasonably believed that his or her conduct was in the Authority's best interests. In case of a criminal proceeding, the person may be indemnified only if he or she had no reasonable cause to believe that the conduct was unlawful. The Authority will not indemnify a person who is found liable to the Authority or is found liable to another on the basis of improperly receiving a personal benefit from the Authority. A person is conclusively considered to have been found liable in relation to any claim, issue, or matter if the person has been adjudged liable by a court of competent jurisdiction and all appeals have been exhausted. Termination of a proceeding by judgment, order, settlement, conviction, or on a plea of nolo contendere or its equivalent does not necessarily preclude indemnification by the Authority.

(b) The Authority may pay or reimburse expenses incurred by a Commissioner, officer, committee member, employee, or agent of the Authority in connection with the person's appearance as a witness or other participation in a proceeding involving or affecting the Authority when the person is not a named defendant or respondent in the proceeding.

(c) In addition to the situations otherwise described in this paragraph, the Authority may indemnify a Commissioner, officer, committee member, employee, or agent of the Authority to the extent permitted by law. However, the Authority will not indemnify any person in any situation in which indemnification is prohibited by this Article.

(d) The Authority may advance expenses incurred or to be incurred in the defense of a proceeding to a person who might be eventually be entitled to indemnification, even though there has been no final disposition of the proceeding. Advancement of expenses may occur only when the procedural conditions specified in paragraph 10.03(c), below, have been satisfied. Furthermore, the Authority will never advance expenses to a person before final disposition of a proceeding if the person is a named defendant or respondent in an proceeding brought by the Authority [if applicable, add: or one or more members] or if the person is alleged to have improperly received a personal benefit or committed other wilful or intentional misconduct.


Section 7.02. Extent and Nature of Indemnity: The indemnity permitted under these Bylaws includes indemnity against judgments, penalties, (including excise and similar taxes), fines, settlements, and reasonable expenses (including attorney's fees) actually incurred in connection with the proceeding. If the proceeding was brought by or on behalf of the Authority, the indemnification is limited to reasonable expenses actually incurred by the person in connection with the proceeding.

Section 7.03. Procedures Relating to Indemnification Payments:

(a) Before the Authority may pay any indemnification expenses (including attorney's fees), the Authority must specifically determine that indemnification is permissible, authorize indemnification, and determine that expenses to be reimbursed are reasonable, except as provided below. The Authority may make these determinations and decisions by any one of the following procedures:

(i). Majority vote of a quorum consisting of Commissioners who, at the time of the vote, are not named defendants or respondents in the proceeding.

(ii). If such a quorum cannot be obtained, by a majority vote of a committee of the Board, designated to act in the matter by a majority vote of all Commissioners, consisting solely of two or more Commissioners who at the time of the vote are not named defendants or respondents in the proceeding.

(iii). Determination by special legal counsel selected by the Board by the same vote as provided in subparagraphs (i) or (ii), above, or if such a quorum cannot be obtained and such a committee cannot be established, by a majority vote of all Commissioners.

(b) The Authority will authorize indemnification and determine that expenses to be reimbursed are reasonable in the same manner that it determines whether indemnification is permissible. If special legal counsel determines that indemnification is permissible, authorization of indemnification and determination of reasonableness of expenses will be made as specified above, governing selection of special legal counsel. A resolution of members of the Board of Commissioners that requires the indemnification permitted by this Article constitutes sufficient authorization of indemnification even though the provision may not have been adopted or authorized in the same manner as the determination that indemnification is permissible.

(c) The Authority will advance expenses before final disposition of a proceeding only after it determines that the facts then known would not preclude indemnification. The determination that the facts then known to those making the determination would not preclude indemnification and authorization of payment will be made in the same manner as a determination that indemnification is permissible pursuant to this Article. In addition to this determination, the Authority may advance expenses only after it receives a written affirmation and undertaking from the person to receive the advance. The person's written affirmation will state that he or she has met the standard of conduct necessary for indemnification under these Bylaws. The written undertaking will provide for repayment of the amounts advanced by the Authority if it is ultimately determined that the person has not met the


requirements for indemnification. The undertaking will be an unlimited general obligation of the person, but it need not be secured and may be accepted without reference to financial ability to repay.

ARTICLE VIII.

SPECIAL PROCEDURES CONCERNING MEETINGS

Section 8.01. Meeting by Telephone: The Board of Commissioners, and any committee of the Authority may hold a meeting by telephone conference call procedures.

(a) Any and all meetings conducted by telephone must comply in all respects with any applicable state or federal law or regulation and be held with the consent of all Commissioners participating in the meeting.

(b) In all meetings held by telephone, matters must be arranged in such a manner that all persons participating in the meeting can hear each other; the notice of a meeting by telephone conference must state the fact that the meeting will be held by telephone as well as all other matters required to be included in the notice; and a person's participating in a conference-call meeting constitutes his or her presence at the meeting.

ARTICLE IX.

MISCELLANEOUS PROVISIONS

Section 9.01. Authority: These Bylaws will be construed under Texas law. All references in these Bylaws to statutes, regulations, or other sources of legal authority will refer to the authorities cited, or their successors, as they may be amended from time to time.

Section 9.02. Legal Construction: To the greatest extent possible, these Bylaws shall be construed to conform to all legal requirements and all requirements pertaining to the Authority. If any bylaw provision is held invalid, illegal, or unenforceable in any respect, the invalidity, illegality, or unenforceability will not affect any other provision, and the bylaws will be construed as if they had not included the invalid, illegal, or unenforceable provision.

Section 9.03. Headings: The headings used in the bylaws are for convenience and may not be considered in construing the bylaws.

Section 9.04. Number: All singular words include the plural, and all plural words include the singular.

Section 9.05. Compensation and Reimbursement: Commissioners shall receive no compensation for their services as Commissioners or officers, however, Commissioners shall be entitled to reimbursement for all expenses incurred on behalf of the Authority.


Section 9.06. Insurance: The Authority shall have the right to purchase and maintain insurance to the full extent permitted by law on behalf of its officers, Commissioners, employees, and other agents, against any liability asserted against or incurred by any officer, Commissioner, employee, or agent in such capacity or arising out of the officer’s, Commissioner's, employee’s, or agent's status as such.

CERTIFICATE OF SECRETARY

STATE OF TEXAS § COUNTY OF TOM GREEN §

I certify that I am the duly elected and acting secretary of The Housing Authority of the City of San Angelo, and that these Bylaws constitute the Authority's Bylaws. These Bylaws were duly adopted at a meeting of the Board of Commissioners held on _________________ . Dated: _________________ _________________[signature] _________________ [typed name] Secretary of the Authority

3241179v.2

City of San Angelo

Memo



From: Kevin Boyd, Planner

Subject: Z13-28: Greg Huling, a request for approval of a zone change from

Single-Family Residential (RS-1) to Low-Rise Multi-Family Residential (RM-1) to allow for multifamily dwellings, on the following property:

Location: An unaddressed 5 acre tract, located approximately 280 feet south

of the intersection of Southland Boulevard and Green Meadow Drive; more specifically occupying the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo.

Purpose: Approval of this request would zone the property Low-Rise Multi-

Family Residential (RM-1)

Contacts: Greg Huling, Owner 325-374-8000

Kevin Boyd, Planner 325-657-4210

Caption: First Public Hearing and consideration of introduction of an Ordinance

amending Chapter 12, Exhibit “A” (Zoning Ordinance) of the Code of Ordinances, City of San Angelo

Z13-28: Greg Huling

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: An unaddressed 5 acre tract, located approximately 280 feet south of the intersection of Southland Boulevard and Green Meadow Drive. This property specifically occupies the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo,

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changing the zoning classification from Single-Family Residential (RS-1) to Low-Rise Multi-Family Residential (RM-1) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY


(1) Approve the proposed zone change as requested; or (2) Modify the application to some alternative zoning classification believed to be

more appropriate; or

(3) Deny the proposed zone change, altogether.

Recommendation: Planning staff recommends modifying the proposed zone

change request from Single-Family Residential (RS-1) to Low-Rise Multi-Family Residential (RM-1). Planning Commission recommended approval of the request High-Rise Multi-Family Residential (RM-2) by a vote of 5-2 on September 16, 2013.

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At its October 1, 2013 meeting, the City Council tabled the initial request for High-Rise Multi-Family Residential (RM-2) zoning. Since that time, the applicant has reconsidered his request and is now seeking Low-Rise Multi-Family Residential (RM-1) zoning for the property.

General Information

Existing Zoning: Single-Family Residential (RS-1) Existing Land Use: Vacant, undeveloped land Surrounding Zoning/Land Use:

North: General Commercial (CG) Sam's Club, Willow Ridge (residential community), Auto Paradise Car Wash, Affordable Self-Storage and open space

West: Single-Family Residential (RS-1) and Ranch & Estate (R&E)

Open space

South: Single-Family Residential (RS-1) and Zero lot line, Twinhome and Townhouse Residential (RS-3)

Open space and Prestonwood Addition (residential community)

East: Single-Family Residential (RS-1), Zero lot line, Twinhome and Townhouse Residential (RS-3) and Low-Rise Multifamily Residential (RM-1)

San Angelo Fire Station No. 2, James Bonham Elementary and a telecommunications facility

Thoroughfares/Streets: Southland Boulevard and Green Meadow Drive

are identified as a “collector streets”, which are designed to connect local traffic to arterials and generally carries traffic at a moderate rate of speed.

Mills Pass Drive is identified as a "local street",

designed to carry light neighborhood traffic at lower speeds and generally connects to collector streets.

Zoning History: The property was annexed within the city-limits

and zoned R-1 (the same classification as the current RS-1 zoning) in September 1991.

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Applicable Regulations: Residential development standards are outlined in Section 501 of the Zoning Ordinance.

Development Standards: All required off-street parking and the

connection(s) to a public right-of-way are required to be paved.

Vision Plan Map: Neighborhood Related Comp Plan Excerpts: “Promote better transition between nearby


"Require a buffer separating commercial, industrial, or agricultural zoned lands from neighborhoods."

"Promote neighborhood diversity and security by encouraging a mix of age, income, and housing choices within San Angelo's neighborhoods."

"...encourage appropriate and supportive infill development at Neighborhood Centers."

"Promote a mix of various uses...to encourage the necessary infill...for Neighborhood Centers."

"Establish transition areas to better "scale-down" intensity of use from commercial centers to neighborhoods." "...this [access to Neighborhood Centers] is best achieved through clustered commercial centers, but also through increased access and connectivity between the neighborhoods and their associated Neighborhood Centers."

"...slowly reorganize commercial corridors into clusters..."

"Create new physical connections to neighborhoods lined with transitional and intermediate uses."

"Variety of residential product types - multifamily, townhomes, courtyard homes, patio homes, etc."

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Special Information

Traffic Concerns: Changing to a more intensive zoning has the potential to generate additional traffic than if the property remained as-is. The lot remains vacant and little to no traffic is generated by the site.

Parking Requirements: Vary depending upon the use of the property, see

Section 511 of the Zoning Ordinance. Parking Provided: No parking exists on-site, once development

occurs, parking will be required. Density: Mainly large tracts of undeveloped land surround

the property. Some tracts have be subdivided and developed into smaller lots for single-family housing. The Vision Plan calls for 'Neighborhood' type development in the area.

Notification Required: Yes Notifications Sent: (see attached)

Responses in Favor: 1 Responses in Opposition: (see attached)

Analysis:

In order to approve this zone change request, the City Council members are first required to consider the following criteria: 1. Compatible with Plans and Policies. Whether the proposed amendment is compatible

with the Comprehensive Plan and any other land use policies adopted by the Planning Commission or City Council.



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7. Development Patterns. Whether and the extent to which the proposed amendment would result in a logical and orderly pattern of urban development in the community.

The staff recommendation is based upon the statements listed below. The subject property measures roughly 5 acres and only has frontage along Southland Boulevard. Currently it is zoned Single-Family Residential (RS-1), the proponent seeks to rezone the property to allow opportunities for multifamily residences. Staff finds that proposed RM-1 is the most suitable zoning for area given aspects of the surrounding environment. RM-1 is compatible with the long-range Plan which envisions neighborhood development in the area. If RM-1 is approved, no changes will be needed to amend the current Vision Plan Map of the Comprehensive Plan. The requested zoning will be consistent with aspects of the Zoning Ordinance, thus staff's recommendation of RM-1. The current, RS-1 zoning does not allow for multifamily residential development. RM-2 is the most intensive residential zoning in the city and the district will explicitly allow for the development of multifamily dwellings and group living structures. RM-1 allows for the greatest range of housing options of the residential zoning districts - single-family detached structures, accessory apartments, two-family dwellings, zero lot line dwellings, twin homes, townhouses, multifamily dwelling and group living structures are allowed in the district. Conditional uses for both districts include religious institutions, safety services and schools – these uses are exceptions to Ordinance and require approval by Planning Commission. Issues of scale also factored in staff’s recommendation. RM-2 allows for development of multifamily dwellings – with a maximum density of 35 units per acre, RM-1 allows for 25 units per acre – the reduced amount in units translates into the potential for less vehicle trips generated by the site (assuming that the site is built to the maximum level of units allowed and each household unit had more than one vehicle). Much of the surrounding structures measure less than 2 ½ stories in height, RM-2 does not have a height requirement and allows for high-rise development that measure 3 or more stories. RM-1 limits multifamily dwellings to low-rise, two-story or walk-up apartments (each at which cannot exceed 2 ½ stories). The Floor Area Ratio, FAR, or maximum buildable space

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in a RS-1 zone is 0.40 or 40 percent; it is 0.75 or 75 percent in a RM-1 zone and increases to 1.00 or equal to the total square footage of the lot, in a RM-2 zone. Much of the surrounding development in the area is residential, which varies from medium to high density residential. The patio homes are most common housing type in the area, placed on zero lots, other housing types in the area include single-family detached housing and apartments. There are several large undeveloped tracts in the area, some have been recently subdivided into smaller lots for development of homes and commercial uses. Commercial tracts exist north of the site along Southland Boulevard and points west - some of which have been developed into business establishments. Two residential tracts to the west were recently annexed into the city within the past couple of years, the most recently approved Final Plat in the area (on the adjacent lot) seeks to subdivide the tract into much smaller lots for single-family development. Immediately south of the site is an undeveloped, 4 acre tract that is unincorporated and not annexed into the city. Bonham Elementary School is situated immediately east of the site, approval of this request will provide new students with a walkable experience back and forth to school. Given the fact that the street segment that adjoins the street is within a school zone reduces the designated speed limit of 30 mph to 20 mph when the school zone sign is flashing.

Given the intensity of the proposed zoning, this transition may have some effects on the natural environment. RM-1 and RM-2 allow for multifamily residential uses - affects on the natural environment will depend largely on the intensity of the use. Unlike RM-2, RM-1 also allows for a wider range of housing options to include low intensity developments such as single-family detached dwellings and twin homes. These developments, on the micro-level, place less strain on the environment than multifamily and group living structures. Multifamily residences generally have significantly larger footprints that result in a higher percentage of impervious surfaces. Contrastingly, on a much larger scale, higher intensive, compact developments are usually a better use of the land. This is the case since living units tend to be smaller and are able fit more household units in a confined space and usually results in greater green space (huge variables exist with the property’s location and scale of the project). RM-1 is more suitable for an environmental perspective, it offers flexibilities in land development and does not merely limit development to multifamily dwellings, which carries substantially larger footprints. Uses allowed in the district are unlikely to pose major environmental risks to the area, in terms of leakages and contaminations that heavy commercial and industrial uses may pose. An internal site review will be conducted by staff before a permit is issued to ensure that the project is structurally compatible to applicable building standards and has proper drainage. The requested zoning represents a community need. There is a need for more housing in the city. RM-1 and RM-2 zoning will allow for higher intensity development. Both districts are currently underutilized in the city, but this is more-so the case with RM-2. Given the uncertainties in the level of the traffic generated from the site with RM-2

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zoning, RM-1 is the most suitable zoning for the area. The RM-1 zoned area will provide opportunities for medium to high density development with easy access to the street and a diversity of housing options in the area. The recommended request seeks to add more density in an area which is somewhat established. There is already existing water and sewer line connections and there will not be a need to extend public services to the site. The site has close proximity and access to major roadways - it measures roughly 2,120 feet south of Sherwood Way, identified as a major arterial in the city's Thoroughfare Plan. In terms of RM-2 zoning, the proposed zoning poses heightened concerns with increased traffic along Southland Boulevard and a potential choke point within a designated school zone (then again, we cannot assume that most of the traffic generated by the site will occur during periods in which students enter and leave the nearby school). The property has over 400 feet of frontage along the street, no other street is accessible from the property. The 2008 Traffic Counts for Southland Boulevard reveal that nearly 6,000 motorists travel on the street on a daily basis - it is clearly one of the busiest collector streets in the city. While the street meets the minimum paving width requirement for a collector street (which is 50 feet), the roadway is currently limited to two-way lanes. The acceptable volume of traffic along a two-way lane roadway is greatly reduced from that of a four-way lane road. Increased traffic generated by site will contribute to traffic congestions in the area. The recommended, RM-1 zoning already exists in the area. Higher intensive, RS-3 and RM-1 zoning exist further along Southland Boulevard and allow for a variety of housing opportunities - zero lot line, twin homes and townhomes and apartment development, respectively. RM-2 exists a third of mile away (around 1,500 feet) west of the subject property, laterally extending from an area along Sherwood Way – which staff has determined better accommodates increased traffic loads than Southland Boulevard. Compact development, in this case, is a more responsible pattern of development for the area - it will supply the growing demand for additional housing, while developing on the least amount of land possible and preserve needed green space. The property is situated immediately south of a large commercial node that includes retail giants - Walmart, Sam's Club and Lowe's Home Improvement - as well as Chick-fil-a, Wendy's and Dairy Queen. Given the infrastructure in place at this time, the area is conducive for walking (however, the area streets lack sidewalks) - certainly alternative modes such as biking is an option for nearby residents in area with numerous commercial activities within a relatively short distance.

Proposed Conditions

N/A

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Attachments: Excerpt from zoning map, showing the general location within

the City of San Angelo; Excerpt from zoning map, highlighting subject property; Aerial photo, highlighting subject property; Excerpt from the comprehensive plan vision map highlighting

the subject property; Excerpt of the favor/opposition notification map; Draft minutes from 09/16/13 Planning Commission Meeting; Draft Ordinance; and Citizen Reponses.



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E. Z 13-28 Greg Huling A request for approval of a zone change from Single-Family Residential (RS-1) to

High-Rise Multi-Family Residential (RM-2) to allow for multi-family dwellings, on the following property:

An unaddressed 5 acre tract, located approximately 280 feet south of the

intersection of Southland Boulevard and Green Meadow Drive; more specifically occupying the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo.

Kevin Boyd, Planner came forward to present the case, consistent with staff’s

recommendation of modification RM-1 zoning. 5 notices were sent and one was received in favor and one in opposition. Mr. Boyd used photos and maps to orient the commission with the area and subject property. At this time the property is vacant and nearby an elementary school, fire station and a commercial hub of the community adjacent to Sherwood Way. There are also planned residential subdivisions and existing residential subdivisions in the vicinity of this property.

RM-1 zoning will seek to reduce traffic on the site and reduce the scale of the

development on the property. RM-1 more closely matches the development of the surrounding property and the area. RM-1 allows lower units per acre ratio and would limit the scale of development on the property. RM-1 is a way to keep the traffic down as well; conceivably all the units could have a driver and automobile or more, the RM-1 will also provide more flexibility on the property allowing for townhomes, single-family residential, accessory apartments, as well as multi-family dwellings.

Ms. Priess asked about the zoning on the property and why staff recommended

the RM-1 zoning. Greg Huling came forward to speak in favor of the request and wanted to ask the

commission to consider RM-2 zoning given the commercial development in the area. The playground and parking lot are the school properties that are directly across from the subject tract. Mr. Huling did not believe that additional traffic in the area would be an issue. Mr. Huling asked the commission to consider RM-2 on the property instead of staff’s recommendation of RM-1.

Ms. Jackson asked about the project and the intent behind the request and Mr.

Huling indicated that the project would be 3 stories. Mark Crisp had a concern over the traffic, in 2008 there were 6,000 cars per day

travelling on the street given the neighborhood and the school in close proximity. Rocky Templin came forward to speak in opposition of the request based upon

the height and density requirements allowed for in RM-2 zoning districts.

Ms. Jones asked if Mr. Templin if he had done a traffic study of the area, Mr. Templin indicated he had not.

Sammy Farmer asked the applicant if he would consider RM-1, the applicant

indicated that he would be ok with RM-1 in contrast to RS-1 which is what the property is zoned right now.

Ms. Fawver came forward to consider the fact of what it would take to introduce

and commission a traffic study of the area. Ms. Priess asked the applicant if he would be able to live with an RM-1 zoning

designation. Mr. Huling asked if the commission would consider RM-2 or table the request to allow him to work with staff, do a traffic study, and talk to commission members, and Mr. Templin.

Ms. Fawver addressed the concern over a traffic study and that funding would be

required and may in all likelihood not be available at this time given the budget for the next fiscal year has recently been approved.

Ms. Jones commented that tabling the request may not achieve what the

applicant desires in the end. Mr. Wynne expressed that the economics for RM-1 would work in his estimation.

Mr. Wynne also expressed a concern over traffic near the school and discussed the traffic circulation in the area

Mr. Huling mentioned he had a feasibility study done on the property and some

preliminary drawings for the proposed structures as well. Sammy Farmer mentioned that people pulling out from a driveway would be

more ideal than people backing out from traditional RS-1 homes. Mr. Huling brought up the driveway at the school and that the pickup area was

further south from the subject property. The intent of Mr. Huling is to have his exit to Southland as far north as possible in addition to a secondary access that might be required.

Lynsey Flage came forward to clarify that the teacher parking zone is also used

for pickup of 2nd

and 3rd

graders. She had some concerns about the traffic in the area as well and from parking in front of the proposed development.

Ms. Jackson stated that there is a need for housing development in the

community and that apartments could alleviate this concern; this appeared to be a good location for them.

Sammy Farmer asked Mr. Templin if he would be opposed to RM-1 on the

property. Mr. Templin stated that he would be in agreement with RM-1 as a compromise.

Bill Wynne asked about the development on the property and Mr. Huling explained his project a little bit further.

John Young asked about future development to the west of the property which

was clarified by staff. Motion to zone the property RM-2 was made by Bill Wynne and was seconded

by Teri Jackson. The motion passed 5-2 with Valerie Priess and Mark Crisp voting in opposition.

A ten minute recess was called at 10:25 AM The meeting resumed at 10:38 AM, a quorum of 7 members was present.

AN ORDINANCE AMENDING CHAPTER 12, EXHIBIT “A” OF THE CODE OF ORDINANCES, CITY OF SAN ANGELO, TEXAS, WHICH SAID EXHIBIT “A” OF CHAPTER 12 ADOPTS ZONING REGULATIONS, USE DISTRICTS AND A ZONING MAP, IN ACCORDANCE WITH A COMPREHENSIVE PLAN, BY CHANGING THE ZONING AND CLASSIFICATION OF THE FOLLOWING PROPERTY, TO WIT: An unaddressed 5 acre tract, located approximately 280 feet south of the intersection of Southland Boulevard and Green Meadow Drive. This property specifically occupies the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo, changing the zoning classification from Single-Family Residential (RS-1) to Low-Rise Multi-Family Residential (RM-1) District; PROVIDING FOR SEVERABILITY AND PROVIDING A PENALTY

RE: Z 13-28: Greg Huling

WHEREAS, the Planning Commission for the City of San Angelo and the governing




by the governing body for the City of San Angelo on January 4, 2000 and included within Chapter 12 of the Code of Ordinances for the City of San Angelo, be and the same is hereby amended insofar as the property hereinafter set forth, and said ordinance generally and the zoning map shall be amended insofar as the property hereinafter described: An unaddressed 5 acre tract, located approximately 280 feet south of the intersection of Southland Boulevard and Green Meadow Drive. This property specifically occupies the Community of Faith subdivision, Block 1, Section 1, Lots 1 & 2, in western San Angelo, shall henceforth be permanently zoned as follows: Low-Rise Multi-Family Residential (RM-1) District.











____________________________________


ATTEST:



City of San

Angelo

Memo




Subject: Moratorium Ordinance and summary of the findings of

the housing committee established in April 2 of 2013 at the direction of the City Council.

Contacts: AJ Fawver, Interim Director of Development Services

Jeff Hintz, Interim Senior Planner 325-657-4210

Caption: AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS,

(“CITY”) FINDING THAT, APPLICATION OF EXISTING ZONING AND COMMERCIAL DEVELOPMENT POLICIES, REGULATIONS AND ORDINANCES ARE INADEQUATE TO PREVENT NEW DEVELOPMENT OF TEMPORARY HOUSING THAT INCLUDES MOBILE HOME / MANUFACTURED HOUSING PARKS AND RECREATIONAL VEHICLE PARKS FROM BEING DETRIMENTAL TO THE PUBLIC HEALTH, SAFETY, OR WELFARE OF THE RESIDENTS OF THE CITY AND THE PEACE OR ORDER OF THE CITY; FINDING A DEMONSTRATED NEED TO REVIEW EXISTING REGULATIONS AND TO AMEND EXISTING REGULATIONS OR ADOPT NEW REGULATIONS FOR THE PRESERVATION OF THE PUBLIC HEALTH, SAFETY OR WELFARE OF THE RESIDENTS OF THE CITY; IMPLEMENTING A NINETY (90) DAY MORATORIUM ON THE ACCEPTANCE, PROCESSING OR APPROVAL OF: (1) ZONING APPLICATIONS FOR SPECIAL USE PERMITS “CAMPGROUND / RECREATIONAL PARKS” IN ALL APPLICABLE ZONING DISTRICTS, (2) APPLICATIONS FOR ZONING DESIGNATION OF MANUFACTURED HOUSING PARK DISTRICT, (3) SITE PLANS FOR CAMPGROUNDS OR RECREATIONAL VEHICLE PARKS, AND (4) APPLICATIONS FOR ISSUANCE OR RENEWAL OF

PERMITS FOR NEW CONSTRUCTION OR RECONSTRUCTION OF FACILITIES OR STRUCTURES FOR EXPANSION OF CAPACITY OF CAMPGROUNDS OR RECREATIONAL VEHICLE PARKS, OR MOBILE HOME / MANUFACTURED HOUSING PARKS; PROVIDING AN EFFECTIVE DATE; PROVIDING A PROCEDURE FOR A VARIANCE FROM THE APPLICABLE MORATORIUM; PROVIDING AN APPEAL PROCESS; PROVIDING A SEVERABILITY CLAUSE; AND FINDING PROPER NOTICE AND MEETING IN COMPLIANCE WITH THE TEXAS OPEN MEETINGS ACT


(1) Approve the proposed moratorium ordinance as presented; or

(2) Modify the provisions allotted for in the moratorium ordinance and approve

the ordinance; or (3) Deny the proposed moratorium.


The housing committees established in April of 2013 by the City Manager's office at the request of the City Council were tasked with finding solutions to the anticipated housing boom as a result of recent development in the oil & gas industry in the Cline-Shale and other reserves centered in the West Texas region including but not limited to the Cities of Midland, Odessa, Big Lake, and Big Spring. The impact of related housing developments to support temporary workers resulted in the need to examine the current regulations more in depth and some initial proposals regarding Campgrounds/RV Parks and extended stay situations were discussed. Opinions on what would be the best regulations to adopt are certainly divided, more so with regard to Campground/RV Parks. The committee was in somewhat of a consensus that the extended stay situation needed to be revised and some regulations are certainly necessary to curb the negative impacts of temporary housing on the community. Some points that the committee is in agreement on include the following:

A moratorium is needed to research the temporary housing matter further and ensure regulations adopted are adequate to ensure the consistent and predictable development of the community.

There is an escalating demand for development of temporary housing related to the exponential growth in the oil industry in central Texas and in the City of San Angelo, particularly a marked interest in developments utilizing manufactured housing, recreational vehicles, trailers and other modes for temporary living accommodations.

The dwindling supply of rental housing and apartments and the corresponding increase of residential rental rates along with the potential financial hardship on the capacity of some resident or workforce families to maintain adequate housing is an issue within the community.

Adverse impacts suffered by a number of other Texas communities relating to the influx of oil industry related workforce and demand for temporary housing, without effective regulations for the placement and development of temporary housing facilities indicate that the City of San Angelo can anticipate similar adverse impact to the preservation of the public peace, property, health, safety or welfare.

Of the housing committee members who had responded, three agreed with these statements in support of the moratorium. One response questioned what the purpose of what this request was for and did not reply in favor or in opposition. The remainder of the surveys were not returned to staff. The Planning Commission will have this topic for discussion and action at the November 18, 2013 meeting and these results will be shared verbally with the council.

Attachments: draft moratorium ordinance.

Presentation: AJ Fawver, Interim Director of Development

Services & Jeff Hintz, Interim Senior Planner

Page 4 of 11

AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS, (“CITY”) FINDING THAT,

APPLICATION OF EXISTING ZONING AND COMMERCIAL DEVELOPMENT POLICIES,

REGULATIONS AND ORDINANCES ARE INADEQUATE TO PREVENT NEW

DEVELOPMENT OF TEMPORARY HOUSING THAT INCLUDES MOBILE HOME /

MANUFACTURED HOUSING PARKS AND RECREATIONAL VEHICLE PARKS FROM

BEING DETRIMENTAL TO THE PUBLIC HEALTH, SAFETY, OR WELFARE OF THE

RESIDENTS OF THE CITY AND THE PEACE OR ORDER OF THE CITY; FINDING A

DEMONSTRATED NEED TO REVIEW EXISTING REGULATIONS AND TO AMEND

EXISTING REGULATIONS OR ADOPT NEW REGULATIONS FOR THE PRESERVATION

OF THE PUBLIC HEALTH, SAFETY OR WELFARE OF THE RESIDENTS OF THE CITY;

IMPLEMENTING A NINETY (90) DAY MORATORIUM ON THE ACCEPTANCE,

PROCESSING OR APPROVAL OF: (1) ZONING APPLICATIONS FOR SPECIAL USE

PERMITS “CAMPGROUND / RECREATIONAL PARKS” IN ALL APPLICABLE ZONING

DISTRICTS, (2) APPLICATIONS FOR ZONING DESIGNATION OF MANUFACTURED

HOUSING PARK DISTRICT, (3) SITE PLANS FOR CAMPGROUNDS OR

RECREATIONAL VEHICLE PARKS, AND (4) APPLICATIONS FOR ISSUANCE OR

RENEWAL OF PERMITS FOR NEW CONSTRUCTION OR RECONSTRUCTION OF

FACILITIES OR STRUCTURES FOR EXPANSION OF CAPACITY OF CAMPGROUNDS

OR RECREATIONAL VEHICLE PARKS, OR MOBILE HOME / MANUFACTURED

HOUSING PARKS; PROVIDING AN EFFECTIVE DATE; PROVIDING A PROCEDURE

FOR A VARIANCE FROM THE APPLICABLE MORATORIUM; PROVIDING AN APPEAL

PROCESS; PROVIDING A SEVERABILITY CLAUSE; AND FINDING PROPER NOTICE

AND MEETING IN COMPLIANCE WITH THE TEXAS OPEN MEETINGS ACT

WHEREAS, the City of San Angelo, Texas (“City”) is a home rule municipality having

full power of local self government under Article XI, Section 5 of the Texas State Constitution,

and including those powers as provided at Chapter 51 of the Texas Local Government Code,

pursuant to which City has general authority to adopt ordinances or police regulations that are for

the good government, peace or order of City and which are necessary or proper for carrying out a

power granted by law to City; and

WHEREAS, City is authorized under Chapter 212 of the Texas Local Government Code,

to adopt a moratorium on property development on residential and commercial property and is

required to comply with prescribed notice and hearing procedures and make applicable written

findings; and

WHEREAS, City is required under Chapter 212 of the Texas Local Government Code in

particular with regard to a commercial property development moratorium not based on a

demonstrated shortage of essential public facilities, to issue written findings based on reasonably

Page 5 of 11

available information that the moratorium is justified by demonstrating that applying existing

commercial development ordinances or regulations and other applicable laws is inadequate to

prevent the new development from being detrimental to the public health safety or welfare of the

residents of the municipality; and

WHEREAS, pursuant to Chapter 212 of the Texas Local Government Code, a

commercial property development moratorium expires on the ninetieth (90th

) day after the date

the moratorium is adopted unless the municipality, in compliance with prescribed statutory

procedure for an extension, however, the commercial property development moratorium

including extensions may not exceed an aggregate of 180 days; and

WHEREAS, the City Council of the City of San Angelo (“Council”) is aware of an

escalating demand for development of temporary housing related to the exponential growth in

the oil industry in central Texas and in the City of San Angelo, particularly a marked interest in

developments utilizing manufactured housing, recreational vehicles, trailers and other modes for

temporary living accommodations; and,

WHEREAS, Council is aware of a dwindling supply of rental housing and apartments

and the corresponding increase of residential rental rates along with the potential financial

hardship on the capacity of some resident or workforce families to maintain adequate housing;

and,

WHEREAS, Council is aware of the adverse impacts suffered by a number of other

Texas communities relating to the influx of oil industry related workforce and demand for

temporary housing, without effective regulations for the placement and development of

temporary housing facilities as well as moratoria imposed by those cities on such development

for the preservation of the public peace, property, health, safety or welfare; and,

WHEREAS, in light of the foregoing information Council made provision for a Housing

Committee to investigate the potential for intensified demand for temporary housing that can be

anticipated by City as a result of the surge in the oil industry; the Committee has determined that

City and San Angelo community can anticipate a significant demand for temporary housing

including mobile home/manufactured housing parks and recreational vehicle parks; and,

WHEREAS, based on reasonably available information Council finds that it is necessary

and proper for the good government, public health, safety, or welfare, and the peace or order of

City to implement a temporary moratorium on acceptance, processing or approval of: (1)

zoning applications for special use “Campground / Recreational Parks”, (2) applications for

zoning designation of Manufactured Housing Park district, (3) site plans for campgrounds or

recreational vehicle parks, and (4) applications for issuance or renewal of permits for new

construction or reconstruction of facilities or structures, or additional electrical, water or sewer

Page 6 of 11

utilities, for expansion of capacity of campgrounds or recreational vehicle parks, or mobile home

/ manufactured housing parks (hereinafter “Moratorium”); and,

WHEREAS, the purposes of a temporary moratorium on commercial property

development being to review current regulations and to develop appropriate polices, regulations

and ordinances necessary for the public health, safety, or welfare within the City of San Angelo;

and,

WHEREAS, on the 18th day of November, 2013, a public hearing was held before the

City of San Angelo Planning Commission on consideration of the adoption of the Moratorium

pursuant to public notice of the time, place and purpose of the meeting as required by the Open

Meetings Act, Chapter 551 of the Texas Government Code;

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF SAN

ANGELO, TEXAS THAT:

I. FINDINGS OF FACT

The City Council of San Angelo, Texas hereby makes the following findings of fact:

1. That on the 18th day of November, 2013, a public hearing was held before the City of

San Angelo Planning Commission (“Planning Commission”) on consideration of the

adoption of a moratorium pursuant to public notice of the time, place and purpose of the

meeting as required by the Open Meetings Act, Chapter 551 of the Texas Government

Code; and

2. That the Planning Commission considered information presented at the public hearing

that demonstrated justification for a commercial property development moratorium in

that the application of existing commercial development ordinances or regulations and

other applicable laws (collectively “regulations”) is inadequate to prevent the new

development from being detrimental to the public health safety or welfare of the residents

of the City, and the peace or order of the City of San Angelo; and

3. That the City Council has held a public hearing on November 19, 2013 and considered

reasonably available information, including the information presented at public hearing

before the Planning Commission on November 18, 2013 and the information, evidence

and testimony presented at the public hearing before the City Council on November 19,

2013 that demonstrated justification for a commercial property development moratorium

in that the application of existing commercial development ordinances or regulations and

other applicable laws is inadequate to prevent the new development from being

detrimental to the public health safety or welfare of the residents of the City, and the

peace or order of the City of San Angelo; and

Page 7 of 11

4. That based on reasonably available information presented to the City Council relating to

the exponential growth of the oil industry in central Texas and the City of San Angelo,

the City’s development policies, regulations, ordinances and other applicable laws are

inadequate to prevent new development of temporary housing that includes mobile

home/manufactured housing parks and recreational vehicle parks from being detrimental

to the public health, safety, or welfare of the residents of the City, and the peace or order

of the City of San Angelo; and

5. That, in the absence of a commercial property development moratorium being adopted by

the City Council, new development of temporary housing will cause a detrimental effect

on public health, safety, or welfare of the residents of the City and the peace or order of

the City of San Angelo; and

6. That there is a demonstrated need to review such existing regulations and to adopt new

regulations or to amend existing regulations for the preservation of the public health,

safety or welfare of the residents of the City, and the peace or order of the City of San

Angelo.

II. CONCLUSIONS AND ADOPTION OF A COMMERCIAL PROPERTY

DEVELOPMENT MORATORIUM:

Based on the foregoing findings of fact, the City Council for the City of San Angelo, Texas

hereby declares:

1. That application of existing zoning and commercial development policies, regulations,

ordinances and other applicable laws ( collectively “regulations”) are inadequate to

prevent new development of temporary housing that includes mobile home /

manufactured housing parks and recreational vehicle parks from being detrimental to the

public health, safety, or welfare of the residents of the City, and the peace or order of the

City of San Angelo; and

2. That there is a demonstrated need to review such existing regulations and to adopt new

regulations or to amend existing regulations for the preservation of the public health,

safety or welfare, and the peace or order of the City of San Angelo; and

3. That a temporary commercial property development moratorium is hereby imposed and

adopted on acceptance, processing or approval of:

(A) zoning applications for special use “Campground / Recreational Parks” in Ranch and Estate

district (R&E), Manufactured Housing Park district (MHP), General Commercial district (CG),

Heavy Commercial district (CH), Office-Warehouse district (OW), Light Manufacturing district

Page 8 of 11

(ML), Heavy Manufacturing district (MH), and General Commercial / Heavy Commercial

district (CG/CH); and

(B) applications for zoning designation of Manufactured Housing Park district; and

(C) site plans for campgrounds or recreational vehicle parks; and

(D) applications for issuance or renewal of permits for new construction or reconstruction of

facilities or structures, or additional electrical, water or sewer utilities, for expansion of capacity

of campgrounds or recreational vehicle parks or mobile home/manufactured housing parks.

4. The foregoing temporary commercial property development moratorium shall be in effect

for a period of ninety (90) days to commence on November 20, 2013 and to end on 2013,

through the 17th day of February, 2014, and may be extended in ninety (90) day or less

increments if necessary and justified as determined by majority vote of the City Council

in compliance with prescribed notice and hearing procedures, but not to exceed an

aggregate of 180 days.

5. The commercial property development moratorium is being enacted to permit a review of

existing regulations and to develop new regulations necessary for the public health, safety

or welfare relating to : (1) zoning applications for special use “Campground /

Recreational Parks” in Ranch and Estate district (R&E), Manufactured Housing Park

district (MHP), General Commercial district (CG), Heavy Commercial district (CH),

Office-Warehouse district (OW), Light Manufacturing district (ML), Heavy

Manufacturing district (MH), and General Commercial / Heavy Commercial district

(CG/CH), (2) applications for zoning designation of Manufactured Housing Park district,

(3) site plans for campgrounds or recreational vehicle parks, and (4) applications for

issuance or renewal of permits for new construction or reconstruction of facilities or

structures, or additional electrical, water or sewer utilities, for expansion of capacity of

campgrounds or recreational vehicle parks or mobile home/manufactured housing parks.

6. The commercial property development moratorium applies within the territorial limits of

the City of San Angelo, Texas, inclusive of all City districts.

7. The following City of San Angelo Planning Division and Building Permits & Inspections

Division activities of the Community Development Department are temporarily suspended,

subject to Special Exceptions provided for in this Ordinance, for the duration of the described

moratorium and any extensions thereof:

1. The acceptance, processing or approval of zoning applications for special use

permits “Campground / Recreational Parks” in R&E, MHP, CG, CH, OW, ML,

MH, and CG/CH zoning districts;

Page 9 of 11

2. The acceptance, processing or approval of applications for zoning designation of

Manufactured Housing Park district;

3. The acceptance, processing or approval of site plans for campgrounds or

recreational vehicle parks; and,

4. The issuance or renewal of permits for new construction or reconstruction of

facilities or structures, or additional electrical, water or sewer utilities, for

expansion of capacity of campgrounds or recreational vehicle parks or mobile

home/manufactured housing parks.

8. Exceptions for relief of hardship caused by the commercial property development

moratorium may be made in writing to the City Council. Special Exceptions may be

granted by the City Council when the City Council determines in writing that one or

more of the conditions listed below are satisfied:

A. Undue Hardship:

i. The applicant shall otherwise suffer undue hardship, that being something beyond or in

addition to financial hardship;

ii. The current regulations are adequate to address the particular type and scope of development

and construction proposed by the applicant through the proper channels;

iii. It is in the public interest to allow a limited exception to the commercial property

development moratorium in the particular instance; and

iv. Authorizing the special exception will not adversely impact neighboring properties.

B. Pending Projects:

A complete application for the required regulatory approvals for the proposed project is on file

with the City on or before the Effective Date of this Ordinance.

9. An application for an exception to the commercial property development moratorium

must be submitted in writing to the Planning Division of the Development Services

Department and shall include: a comprehensive project summary and letter

addressing the City Council explaining the circumstances justifying an exception,

including the attachment of copies of respective plats or drawings, and setting forth

pertinent facts for Council’s consideration. The Planning Division shall submit the

application for exception to the City Clerk to be timely placed on the agenda for the

next available regular City Council meeting.

III. CUMULATIVE EFFECT

Page 10 of 11

This Ordinance shall be cumulative of all provisions of the ordinances of the City of San Angelo,

Texas, as amended, except where the provisions of this Ordinance are in direct conflict with the

provisions of such ordinances, in which event the terms of this Ordinance, during its

effectiveness, shall prevail over any other conflicting ordinances of the City or provisions

thereof.

IV. SEVERABILITY

Should any of the clauses, sentences, paragraphs, sections or parts of this Ordinance be deemed

invalid, unconstitutional, or unenforceable by a court of law or administrative agency with

jurisdiction over the matter, such action shall not be construed to affect any other valid portion of

this Ordinance.

V. PROPER NOTICE & MEETING

The City Council hereby officially finds and determines that notice of public hearing at which

this Ordinance was considered was published in a newspaper of general circulation in the City on

the fourth day before the date of hearing;, and that the meetings at which this Ordinance was

considered and passed by the City Council were open to the public, and that public notice of the

time, place and purpose of said meetings was given as required by the Open Meetings Act,

Chapter 551 of the Texas

Page 11 of 11

Government Code.

INTRODUCED on the day of 2013, and finally PASSED,

APPROVED and ADOPTED on this the day of , 2013.

CITY OF SAN ANGELO

ATTEST: By:


Alicia Ramirez, City Clerk

Approved As to Form: Approved As to Content:

______________________ ____________________________

Lysia Bowling, City Attorney A. J. Fawver, Interim Director

of Development Services

City of San Angelo



From: Ricky Dickson, Water Utilities Director


Contact: Ricky Dickson, Water Utilities Director, 657-4209

Consideration of and possible action on a Petition for Variance under the Code of Ordinances, Water Conservation and Drought Contingency Plan, Section 11.203 (e), to the allowable watering frequencies and time of day for newly planted landscape submitted by the San Angelo Independent School District

________________________________________________________________________

Summary: The variance request is to allow watering of newly seeded or sodded grass areas at a frequency of two times per day for five consecutive days the first week and twice per week for the next 21 days beginning November 1st of shortly thereafter. Current ordinance under Drought Level II does not allow for the watering of new landscape. Watering is only allowed once every 14 days from November 1st to March 31st. History: City Council considered the item at the November 5, 2013 meeting. Due to the tie vote and at the direction of Mayor Morrison, the item will be reconsidered.

Financial Impact: N/A. Related Vision Item (if applicable): N/A. Other Information/Recommendation: Attachments: Variance letter from San Angelo Independent School District Presentation: None Publication: None. Reviewed by Service Area Director: Ricky Dickson, Water Utilities Director,

November 12, 2013

City of San Angelo

Memo Date: 10/22/2013

To: Mayor and Council Members

From: Tim Vasquez, Chief of Police

Subject: Agenda Item for November 19th, 2013 City Council Meeting

Contact: Tim Vasquez, Chief of Police, 325-657-4336

Caption: Regular

First public hearing and introduction of an Ordinance adopting 10.1700 of the City of San Angelo Code of Ordinances related to the operation and regulation of golf carts on public streets and providing for the penalty for violations of said ordinance as well as providing for repeal, savings and severability, effective date, and publication of said ordinance therein.

Summary: Currently the City of San Angelo has no ordinance regulating the use of golf carts. Applicable laws are currently found in the Texas Transportation Code as found in Section 551.401 through 551.405.

History: At the September 3rd, 2013 City Council Meeting Chief Tim Vasquez presented background information on golf cart issues as it relates to specifically Angelo State University and Commercial entities in the City. Motion by Councilman D. Vardeman and second by Councilman M. Self directed City staff to draft ordinance relating the use of golf carts on public streets specifically with regards to Angelo State University, Governmental Agencies, and Commercial Entities and motion carried unanimously.

At the November 5, 2013 City Council meeting, a first hearing of the ordinance was held and introduced with changes by City Council which included removing the government permit fee exemption, reducing the miles per hour from 35 to 30, and removing the passenger age limit. After further review and revision, the City Attorney has recommended Council reconsider the revised ordinance and conduct another first hearing.

Financial Impact: Application and Permit for each golf cart is $20.00

Related Vision Item (if applicable):

N/A


Staff recommends approval of Ordinance 10.1700 with changes of the following at Council Direction: 10.173(a) The maximum speed limit of the public street is thirty-five (35) miles per hour less. Change to thirty (30) miles per hour or less.

Attachments: 10.1700, Operation of Golf Cart Vehicle on Public Streets REVISED per City Council direction on 11/5/13

Presentation: (If item includes a PowerPoint presentation or any other type of electronic media

to be displayed on the projector, this file must be submitted with your background information by the scheduled due date.)

Publication: N/A


Tim Vasquez, Chief of Police, 10-22-2013

Approved by Legal: October 23, 2013, City Attorney Lysia H. Bowling

AN ORDINANCE OF THE CITY OF SAN ANGELO, TEXAS, AMENDING CHAPTER 10, TRAFFIC CONTROL, OF THE SAN ANGELO CODE OF ORDINANCES, TO ADD A NEW ARTICLE 10.1700, ENTITLED “OPERATION OF GOLF CARTS ON PUBLIC STREETS” IN ORDER TO ALLOW AND REGULATE THE OPERATION OF GOLF CARTS ON ANY PART OF THE TRAFFIC AREA OF ANY PUBLIC STREET OR HIGHWAY WITHIN THE CITY LIMITS WHERE THE POSTED SPEED LIMIT IS NOT MORE THAN THIRTY (30) MILES PER HOUR, PROVIDING DEFINITIONS, ESTABLISHING LIMITATIONS ON SUCH OPERATION, ESTABLISHING REQUIREMENTS FOR EQUIPMENT, ANNUAL REGISTRATION, ESTABLISHING ADMINSTRATIVE PROCESSES, ESTABLISHING A REGISTRATION FEE, PROVIDING FOR A PENALTY FOR THE VIOLATION OF THIS ORDINANCE, AND AMENDING APPENDIX A, ENTITLED ARTICLE 3.000 BUSINESS RELATED FEES TO ADD A NEW SECTION 3.1300 GOLF CART REGISTRATION FEE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE

WHEREAS, the City of San Angelo (“City”) is authorized under state law to allow and regulate the operation of golf carts on public streets of the City where the posted speed limit is not more than 35 miles per hour, including equipment requirements;

WHEREAS, the City Council has determined that the regulations set forth in this ordinance are reasonably necessary to promote and protect the interests of the public health, safety and welfare of the City; and

NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN ANGELO, TEXAS:

Section 1) THAT, Chapter 10, entitled “Traffic Control” of the Code of Ordinances, City of San Angelo, Texas is hereby amended by adding the following Article 10.1700, entitled “Operation of Golf Carts on Public Streets” to allow and regulate the operation of golf carts on public streets where the posted speed limit is not more than thirty (30) miles per hour within the City limits:

ARTICLE 10.1700 OPERATION OF GOLF CARTS ON PUBLIC STREETS

Sec. 10.1701 Statutory Authorization.

In accordance with the authority granted under Chapter 551 of the Texas Transportation Code, Subchapter F, “Golf Carts and Utility Vehicles,” the City of San Angelo allows and regulates the operation of golf carts on public streets within the City limits where the posted speed limit is not more than 35 miles per hour, which includes imposing equipment safety standards.

Sec. 10.1702 Designation of Police Department.

The City of San Angelo Police Department is hereby authorized under the direction of the Police Chief or an authorized designee to administer the procedures for registration of golf carts and collect registration fees pursuant to this article.

Sec. 10.1703 Definitions.

Pursuant to this article:

(a) applicant means a natural person or entity submitting an application for registration for a golf cart.

(b) department means the City of San Angelo Police Department.

(c) driver’s license means an authorization issued by the State of Texas for the operation of a motor vehicle.

(d) golf cart means a motor vehicle designed by the manufacturer primarily for use on a golf course as defined in the Texas Transportation Code and not a go-cart, neighborhood electric vehicle, off road vehicle, utility vehicle or all-terrain vehicle.

(e) operator means the person who drives or has physical control of a golf cart on any part of the traffic area of any public street or highway.

(f) personal use means a use other than business use for facility maintenance, parcel delivery, premises security or any governmental use.

(g) registration means authorization issued by the Department to an applicant for registration of a golf cart.

(h) sidewalk means the portion of a street that is between a curb or lateral line of a roadway and the adjacent property line and intended for pedestrian use, and including pedestrian walkway, jogging path, bike or park trail.

(i) traffic area means any portion of any road, street, highway, drive, or other right-of- way, whether improved or unimproved, including the berm or shoulder, designed or ordinarily used for vehicular traffic, within the city limits.

Sec. 10.1704 Golf Cart Operation.

It shall be unlawful to operate a golf cart on any part of the traffic area of any public street or highway within the city limits where the posted speed limit is more than thirty (30) miles per hour and:

(a) That is not registered with the Department and does not have a current registration decal issued pursuant to this article conspicuously displayed upon the back of the golf cart.

(b) Without a valid Texas driver’s license.

(c) For personal use.

(d) On or upon any sidewalk, pedestrian walkway, jogging path, park trail or any location normally used for pedestrian traffic.

(e) With unseated occupants or a number of occupants in excess of the number for which factory seating is installed and provided.

(f) While towing another golf cart or conveyance of any kind or person on roller skates, skateboard or bicycle.

(g) When visibility is impaired by weather, smoke, fog, or other condition, or at any time when there is insufficient light to clearly see persons or vehicles on the roadway at a distance of five hundred feet (500’) or during inclement weather.

Sec. 10.1705 Golf Cart Equipment Required.

It shall be unlawful to operate a golf cart pursuant to this article which does not have the following equipment:

(a) Two (2) headlamps;

(b) Two (2) tail lamps;

(c) Side reflectors [two (2) front, amber in color and two (2) rear, red in color];

(d) Parking brake;

(e) Rearview mirror(s), capable of a clear, unobstructed view of at least two hundred feet (200’) to the rear;

(f) Slow-moving vehicle emblem.

Sec. 10.1706 Golf Cart Registration Required.

All golf carts operated upon the traffic areas within the city limits pursuant to this article shall be registered with the Department prior to such operation. Registration of a golf cart is not intended to and shall not operate to warrant or guarantee that the golf cart meets any particular standard or condition or that it may be safely operated upon the traffic areas within the City. Registration shall be made in the manner set forth as follows:

(a) Application for a golf cart registration shall be made upon a form provided by and to the Department. An annual registration fee as prescribed in Appendix A, Article 3.000, entitled “Business Related Fees”, Section 3.1300, entitled “Golf Cart Registration Fee”, shall be paid before each registration or renewal thereof is granted.

(b) The Department, upon receiving proper application therefore and upon compliance inspection for required equipment, is authorized to issue a golf cart registration decal which shall be effective for one (1) calendar year.

(c) Such decal shall be firmly attached to the rear of the golf cart for which issued in such position as to be plainly visible from the rear.

(d) Upon the expiration of any golf cart registration, the same may be renewed upon application and payment of the prescribed fee.

(e) The Department shall not issue a golf cart registration decal for any golf cart the Department has reasonable grounds to believe that the applicant is not the owner of, or entitled to the possession of, such golf cart.

(f) The Department shall not issue a golf cart registration decal for any golf cart for which the applicant has not submitted evidence of financial responsibility for the current registration period for the golf cart equivalent to or greater than the current minimum requirement for liability insurance under the Texas Motor Vehicle Safety Responsibility Act for operation of a motor vehicle. Such financial responsibility may be provided by a general liability insurance policy, self-insurance through a governmental agency, or by other valid insurance.

Sec. 10.1706 Liability.

Nothing in this article shall be construed as an assumption of liability by City for any injuries (including death) to persons, pets, or property which may result from the operation of a golf cart pursuant to this article.

Section 2) THAT, the following penalty clause is adopted with this amendment:

PENALTY:

Any person who violates any provisions of this article shall be guilty of a misdemeanor and upon conviction shall be subject to a fine as provided for in Section 1.106 of this Code. Each day of such violation shall constitute a separate offense.

Section 3) THAT, the following severability clause is adopted with this amendment:

SEVERABILITY:

That the terms and provisions of this ordinance shall be deemed to be severable in that if any portion of this ordinance shall be declared to be invalid, the same shall not affect the validity of the other provisions of this ordinance.

Section 4) THAT, Appendix A, Article 3.000, entitled “Business Related Fees” is hereby amended by adding the following Section 3.1300, entitled “Golf Cart Registration Fee”:

Sec. 3.1300 Golf Cart Registration Fee

A golf cart registration application hereunder shall be accompanied by a golf cart registration fee of $20.00.

Section 5) THAT, the following severability clause is adopted with this amendment:

SEVERABILITY:

That the terms and provisions of this ordinance shall be deemed to be severable in that if any portion of this ordinance shall be declared to be invalid, the same shall not affect the validity of the other provisions of this ordinance.

Section 6) THAT this Ordinance shall be effective from an after the date of adoption.

INTRODUCED on the day of 2013, and finally PASSED, APPROVED and ADOPTED on this the day of , 2013.

CITY OF SAN ANGELO, TEXAS Dwain Morrison, Mayor ATTEST: Alicia Ramirez, City Clerk Approved as to content: Approved as to form: Tim Vasquez, Police Chief Lysia H. Bowling, City Attorney

City of San Angelo

Memo Date: 11/6/13


From: Chief Tim Vasquez


Contact: Chief Tim Vasquez, 657-4336

Caption: Regular Agenda item

Discussion and possible action related to an increase in the support for the Tom Green County Mental Health Unit and Tom Green County Crisis Intervention Unit

Summary: The City of San Angelo contract with Tom Green County for services from the County Mental Health Unit and Crisis Intervention Unit. The Mental Health Unit responds to crisis calls involving the mentally ill or suicidal/homicidal subjects in the City and County. They assure that mentally ill and suicidal/homicidal subjects are assessed and transported to appropriate and safe facilities. The Crisis Intervention Unit responds to crisis calls involving crime victims in the City and County. They provide crisis counseling, assessment of needs, information and referrals, emergency transportation, assist with emergency protective orders for victims of family violence, and respond to death scenes when requested. Tom Green County is requesting an increase from the City for services from the Mental Health Unit and Crisis Intervention Unit. History: Tom Green County established these units and the City and County have been sharing the cost for these services. Financial Impact: Funds to support these units are budgeted in the City 2013-2014 budget. Currently the budget is $77,278 for the Mental Health Unit and $26,132 budgeted for the Crisis Intervention Unit. Total budget for these two programs is $103,410. Tom Green County is requesting an increase of $31,618 for the Mental Health Unit and $5,921 for the Crisis Intervention Unit. Total increase requested $37,539. Related Vision Item (if applicable): N/A

Other Information/Recommendation: Staff recommends approval Attachments: None Presentation: Chief Tim Vasquez, Sheriff David Jones Publication: N/A Reviewed by Service Area Director: Chief Tim Vasquez, Police Department, November 6,

2013

City of San Angelo



From: Robert Schneeman, Interim Director of Economic Development

Subject: Agenda Item for November 19, 2013 meeting

Contact: Robert Schneeman, 657-4210

Caption: REGULAR Agenda

Consideration and possible action regarding approval of an ordinance amending Article 2.3600 Economic Development Corporation of the Code of Ordinances of the City of San Angelo, Texas by amending Section 2.3606 to add a new Subsection 1 to include the projects allowed in Section 4b of Article 5190.6 V.A.C.S., as amended, (hereinafter “Act”) for the City of San Angelo to continue to levy and collect a one-half cent sales and use tax, said projects having been approved by the voters in the November 2, 2010 special election to be undertaken as allowed by the Act in accordance with the results of the said special election; and to restate and renumber Section 2.3606 in its entirety; providing for severability; and, providing for an effective date.

Summary: The City Code of Ordinances requires updating to reflect the changes in the use of half cent sales tax approved by voters on the 2010 ballot.

History: There have been three half cent sales tax ballot initiatives including approval of the tax in 1999, extension and approval of additional projects in 2004 and extension, and approval of additional projects in 2010. TO date the City Code of Ordinances has not been revised to reflect the 2010 ballot changes.

Financial Impact: To be determined

Related Vision Item

(if applicable):

N/A


Staff recommends approval

Attachments: Current Levy, Use, and Termination of Sales Tax ordinance; Amended Levy, Use, and Termination of Sales Tax ordinance; 2010 voter approved ballot

Presentation: Robert Schneeman, Interim Director of Economic Development

Excerpt from Current City Code of Ordinances, Chapter 2, Article 2.3600 ECONOMIC DEVELOPMENT

Sec. 2.3606 Levy, Use and Termination of Sales Tax

(a) In accordance with the results of the September 11, 2004 sales tax election held under Section 4B of Vernon’s Ann. Civ. St. Art. 5190.6 (“Act” hereinafter), the City of San Angelo shall continue to levy and collect a one-half cent sales and use tax for the following purposes authorized by said election:

(1) Infrastructure relating to the development of water supply facilities for one or more of the following options: water reuse and/or the use of fresh or brackish ground water; and the development and institution of water conservation programs including, but not limited to, education programs and incentives for the installation of water saving plumbing fixtures;

(2) Projects authorized under the Act including, but not limited to, Concho River improvements; park improvements; sports and athletics facilities and improvements, including maintenance and operations expenses for such sports and athletics facilities and improvements; convention center, Fort Concho Museum, coliseum and fairground improvements; related improvements to enhance the foregoing items; and development and expansion of affordable housing;

(3) Economic development purposes authorized under Section 4B of the Act, including, but not limited to, the development, promotion, creation, retention or expansion of business enterprises that create or retain primary jobs, and suitable infrastructure necessary to promote or develop business enterprises.

(b) The one-half cent sales tax shall be levied and collected from July 1, 2005 and shall terminate on June 30, 2025.

(c) One-half cent sales tax collected from July 1, 1999 until June 30, 2005 shall continue to be used for the following purposes authorized in the election held on January 16, 1999:

(1) Lake Nasworthy Dredging Project and related improvements.

(2) Coliseum and Fairgrounds Projects, including but not limited to replacement of air conditioning plant in the coliseum, construction of an indoor arena, and other facility improvements.

(3) The promotion and/or development of new or expanding business enterprises which create or retain jobs including the provision of infrastructure to support such enterprises.

(Ordinance adopted 7/5/05)

AN ORDINANCE AMENDING ARTICLE 2.3600 ECONOMIC DEVELOPMENT CORPORATION OF THE CODE OF ORDINANCES OF THE CITY OF SAN ANGELO, TEXAS BY AMENDING SECTION 2.3606 TO ADD A NEW SUBSECTION 1 TO INCLUDE THE PROJECTS ALLOWED IN SECTION 4B OF ARTICLE 5190.6 V.A.C.S., AS AMENDED, (HEREINAFTER “ACT”) FOR THE CITY OF SAN ANGELO TO CONTINUE TO LEVY AND COLLECT A ONE-HALF CENT SALES AND USE TAX, SAID PROJECTS HAVING BEEN APPROVED BY THE VOTERS IN THE NOVEMBER 2, 2010 SPECIAL ELECTION TO BE UNDERTAKEN AS ALLOWED BY THE ACT IN ACCORDANCE WITH THE RESULTS OF THE SAID SPECIAL ELECTION; AND TO RESTATE AND RENUMBER SECTION 2.3606 IN ITS ENTIRETY; PROVIDING FOR SEVERABILITY; AND, PROVIDING FOR AN EFFECTIVE DATE.


Section 1. THAT, Chapter 2, Article 2.3600 Section 2.3606 of the Code of Ordinances of the City of San Angelo, Texas is hereby amended to add a new Subsection 1, paragraphs (a), (b), (c), (d), (e) and (f) to reflect that in accordance with the results of the November 2, 2010 Special Election held under Section 4B of Article 5190.6 V.A.C.S, the City of San Angelo shall continue to levy and collect a one-half cent sales and use tax for the purposes and projects authorized by said election; and to restate and renumber paragraphs (a), (b) and (c) of said Section 2.3606 as adopted by the Code of Ordinances on July 5, 2005, as Subsection 2, Subsection 3 and Subsection 4, to read as follows:

ARTICLE 2.3606 ECONOMIC DEVELOPMENT CORPORATION Sec. 2.3606 Levy, Use and Termination of Sales Tax 1. In accordance with the results of the November 2, 2010 sales tax election held under Section 4B of Article 5190.6 V.A.C.S, the City of San Angelo shall continue to levy and collect a one-half cent sales and use tax for following purposes and projects authorized by said election:

(a) The use of sales and use tax proceeds for infrastructure relating to the development of water supply, water purchase, water rights purchase, and/or capital improvements for one or more of the following options: water reuse and/or the use of fresh or brackish water; and the development and institution of water conservation programs, including, but not limited to, education programs and incentives for the installation of water saving plumbing fixtures, to be from a minimum of 21% increasing to 72% of gross sales and use tax proceeds as voter approved project obligations are met and subject to future voter approval of additional projects; and

(b) The use of sales and use tax proceeds for the continued economic development projects authorized under Section 4B of the Act, including, but not limited to, the development, promotion, creation, retention or expansion of business enterprises that create or retain primary jobs, including suitable infrastructure, up to 28% of gross sales and use tax revenues; and

(c) The use of sales and use tax proceeds for the continued development and expansion of affordable housing for a period of thirty (30) years at its current allocation; and (d) The use of sales and use tax proceeds for infrastructure relating to the Concho River improvements anticipated to be in the sum of $4 million: and

(e) The use of sales and use tax proceeds for projects authorized under the Act including, restoration of the Auditorium Downtown Plaza anticipated to be in the sum of $3.75 million, youth sports facility consolidation anticipated to be in the sum of $1.75 million, Fort Concho/Museum District anticipated to be in the sum of $1 million, Fair Grounds Third (3rd) Phase Construction anticipated to be in the sum of $1 million, and Airport Modification leveraging funds anticipated to be in the sum of $500,000; and

(f) The uses of sales and use tax proceeds for infrastructure and capital improvement projects, other than development of water infrastructure or economic development, requiring funding in addition to funding anticipated at the time of approval shall be resubmitted to the qualified voters for approval before the expenditure of additional funds from sales and use tax proceeds.

2. In accordance with the results of the September 11, 2004 sales tax election held under Section 4B of Vernon’s Ann. Civ. St. Art. 5190.6 (“Act” hereinafter), the City of San Angelo shall continue to levy and collect a one-half cent sales and use tax for the following purposes authorized by said election:

(a) Infrastructure relating to the development of water supply facilities for one or more of the following options: water reuse and/or the use of fresh or brackish ground water; and the development and institution of water conservation programs including, but not limited to, education programs and incentives for the installation of water saving plumbing fixtures; (b) Projects authorized under the Act including, but not limited to, Concho River improvements; park improvements; sports and athletics facilities and improvements, including maintenance and operations expenses for such sports and athletics facilities and improvements; convention center, Fort Concho Museum, coliseum and fairground improvements; related improvements to enhance the foregoing items; and development and expansion of affordable housing; (c) Economic development purposes authorized under Section 4B of the Act, including, but not limited to, the development, promotion, creation, retention or expansion of business

enterprises that create or retain primary jobs, and suitable infrastructure necessary to promote or develop business enterprises.

3. The one-half cent sales tax shall be levied and collected from July 1, 2005 and shall terminate on June 30, 2025.

4. One-half cent sales tax collected from July 1, 1999 until June 30, 2005 shall continue to be used for the following purposes authorized in the election held on January 16, 1999:

(a) Lake Nasworthy Dredging Project and related improvements. (b) Coliseum and Fairgrounds Projects, including but not limited to replacement of air conditioning plant in the coliseum, construction of an indoor arena, and other facility improvements. (c) The promotion and/or development of new or expanding business enterprises which create or retain jobs including the provision of infrastructure to support such enterprises

Section 2. THAT, the terms and provisions of this Ordinance shall be deemed to be severable in that if any portion of this Ordinance shall be declared to be invalid, the same shall not affect the validity of the other provisions of this Ordinance.

Section 3. THAT, this Ordinance shall be effective on, from and after the date of adoption.

INTRODUCED on the ______ day of _______________, 2013, and finally PASSED,

APPROVED and ADOPTED on this the _____ day of _______________2013.

CITY OF SAN ANGELO Dwain Morrison, Mayor ATTEST: Alicia Ramirez, City Clerk

Approved as to content: Approved as to form: Robert Schneeman Lysia Bowling Interim Economic Development Director City Attorney

City of San Angelo

Memo


To: City Council Members


Subject: Amendments to projections of collector streets in south-central San

Angelo, more specifically the area described below:

Location: An area bounded by Jackson Street to the north, Knickerbocker Road

to the west, South Bryant boulevard to the east, and Loop 306 to the south in south-central San Angelo.

Purpose: Approval of this amendment would re-route proposed segments of

thoroughfare streets in this ares.

Contacts: Jeff Hintz, Interim Senior Planner 657-4210

Caption: DISCUSSION AND POSSIBLE ACTION REGARDING

PROPOSED AMENDMENT TO THOROUGHFARE PLAN COMPONENT OF SAN ANGELO COMPREHENSIVE PLAN ADOPTED IN 2009, REROUTING SEGMENTS OF COLLECTOR STREETS IN AN AREA BOUNDED BY SOUTH JACKSON STREET TO THE NORTH, KNICKERBOCKER ROAD TO THE WEST, SOUTH BRYANT BOULEVARD TO THE EAST, AND LOOP 306 TO THE SOUTH IN SOUTH-CENTRAL SAN ANGELO.

Summary:

The City Council may:

(1) approve proposed amendment to the planned future projection, as recommended by the Metropolitan Planning Organization (MPO) Policy Board, the Planning Commission, and presented by City staff on an attached map;

(2) remand the matter back to the Planning Commission with recommendations; or

(3) deny any and all proposed amendments to this collector street.

Recommendation:

City Staff recommends approving the proposed thoroughfare plan amendments as shown on the attached maps. Planning Commission recommended approval of this request 7-0 at the September 16, 2013 Meeting. The MPO board recommended approval of this request 9-0 at the November 7, 2013 meeting.

Background and Analysis:

The San Angelo Comprehensive Plan, adopted in 2003 and updated in 2009, includes a Thoroughfare Plan component that designates existing major streets as freeways, arterial or collector streets. This Thoroughfare Plan also shows the planned future path of new freeways, arterial and collector streets in areas of future development around the urban fringe of San Angelo. When amended, staff customarily proposes amendments based upon their study and understanding of the area. The proposal is vetted through the Planning Commission and the MPO (Metropolitan Planning Organization) before finalizing the matter via the City Council. Mr. Chris Cornell, (a representative of the Arroyo Vista Joint Venture, a property owner in this area) approached Development Services Staff about developing a piece of property south of Jackson Street and north of Cox Lane. In some discussions of the area, a projection of roadway (Foster Street) linking Cox Lane to South Jackson Street was discussed. The cost of development of a bridge and general flooding of the area on South Jackson Street lead Mr. Cornell to ask staff if a better route for this future collector street could be considered. Staff received a written request (letter attached to this report) to amend the Thoroughfare Plan in reference to this particular street projection. At the August MPO meeting, some general direction was given to staff to reroute this collector street around a segment of the flood plain and utilize Adobe Drive as the connection of Cox Lane to Jackson Street. It is important to plan a loose framework of streets prior to the development of this area, so that the streets are dedicated and extended according to the Subdivision Ordinance stipulations as property is further divided into smaller parcels. As such, staff took a look at the general region of the community and the traffic rates, flows and anticipated development patterns to arrive at this proposed amendment. Linkages to Knickerbocker Road are not currently the most efficient at this time; one needs to utilize Cox Lane and use Sunset Drive to accomplish this task. The current proposal does reroute traffic around the flooded area (for the most part) on South Jackson Street, but at the same time another linkage to the area aside from Sunset Drive also needs to be considered.

At one time Parkview Drive was proposed to run past the fire station and across the railroad and conceivably could have provided this linkage. In 2004, right-of-way adjacent to the fire station, and through properties east of the railroad to YMCA Drive was abandoned. This property was unimproved, but dedicated as right-of-way; given that there is an existing street just four blocks south (Sunset Drive) accomplishing this same task, the right-of-way for Parkview Drive in the area abandoned was not deemed necessary. Parkview Drive between Foster Road and YMCA drive is improved to collector street status, but is not designated as such on the Thoroughfare Plan. Given no improvements are necessary, this is more of an update of an existing facility (this is indicated as a dashed line on the map, but in reality is already FULLY constructed); it is important to note that the current Thoroughfare Plan includes this collector extending eastward into property currently outside of the city limits. This roadway is necessary as a collector street to accommodate future development in this area and circulate the traffic to major arterials (Knickerbocker & Bryant) in the area through a network of other collector streets. By projecting a collector street south of the Red Arroyo connecting to Knickerbocker Road, a bridge over the Arroyo can be avoided and another, more efficient exit can be addressed. As the region develops, more and more traffic will be pushed to Sunset Drive as the ONLY connection to Knickerbocker Road and the western portions of the community for this area. Given the tendency of South Jackson Street to flood in the middle (thus rendering the connection between Knickerbocker & South Bryant broken) another point of access for this region is ideal. In the area, the projection of Dakota Drive has also been realigned ever so slightly to reflect current development patterns (currently the collector street projection encompasses an alleyway). This will make future planning of the undeveloped areas more practical; the minor realignment has been adjusted in accordance with residential lot depth requirements and will result in the street being placed in a logical location, not in an alleyway. The Another change on the proposal encompasses the intersection of the projection of Parkview Drive and an unnamed north-south running street (in the middle of the un-annexed area). The amendment proposal makes this into a "T" intersection instead of 2 "S" curves feeding into one another. From a traffic and access management standpoint, navigating this future intersection could be somewhat problematic and extremely inefficient. The "T" type intersection is much more manageable and leads to a logical and efficient traffic management pattern for the area. Petro Drive and Dakota Drive have also been proposed to form a collector street linking Ben Ficklin Road to YMCA Drive. Existing Petro Drive is already improved to a collector street status and an east-west linkage from Knickerbocker to Bryant, outside the floodplain would now be possible. It should be noted this linkage is not a straight shot but is still much more efficient than the current configuration allows for. The north south linkage between Cox Lane and South Jackson Street is still present through Adobe Drive and has been located away from the floodplain. This new established linkage of Dakota and Petro Drives will remain available during times of high water and will also provide efficient traffic flow for the developing area.

Another small change is the inclusion of Foster Road at the southernmost boundary of the map (shown as red dashed line for illustration purposes, the roadway is in place currently improved as a collector) between Sunset Drive and Loop 306 continuing as a minor arterial. This section of Foster Road carries traffic at high volumes to Sunset Drive and vice versa. As this are develops, this segment of Foster Road needs to be designed and improved to handle the increased traffic flow that it will see as this area is eventually annexed and other areas develop further. The proposed amendments for this region accommodate future traffic demand and access that will aid in the orderly development of this segment of the community. These projections are more practical and feasible than the current plan has laid out and will result in better overall traffic flow. The amendments do not vary from the current plan in any major way, the general projections of roadways has remained consistent with the update done in 2009 to this document.

Attachments: Current Thoroughfare Plan Map;

Draft amendment to Thoroughfare Plan Map; Vision Plan Map of the area; and Letter from Mr. Cornell requesting amendment

of the Thoroughfare Plan Map; Draft minutes from September 16, 2013

Planning Commission Meeting; and Draft minutes from the November 7, 2013 MPO

meeting.


VII. Discussion and possible action regarding proposed amendment to

Thoroughfare Plan component of San Angelo Comprehensive Plan adopted in

2009, specifically to reroute collector street projections in an area bounded by

Jackson Street to the north, Knickerbocker Road to the west, South Bryant

boulevard to the east, and Loop 306 to the south in south-central San Angelo.

Jeff Hintz, Interim Senior Planner, came forward to present the amendment consistent with staff's recommendation of approval. This request involves rerouting several collector streets and cleaning up some segments that need minor alignment as a result of existing development in the area. Parkview, Petro and Dakota Drive and a 3 way intersection in the Cox Farm property are the noticeable linkages being updated on the plan. In this case a collector street is established that runs east-west from Knickerbocker Road to Ben Ficklin Road that will be a much more efficient route than traveling Cox Road to sunset Drive (which is what one must do now). Flash flooding was a factor in rerouting the street and was discussed with the Metropolitan Planning Organization Board Meeting in August. The segment of the street connecting Cox Lane and South Jackson Street, had been modified and now will utilize a segment of Adobe Drive and be outside the localized flooding for the most part. A section of Dakota Drive has been shifted up to align with Petro Drive and also been adjusted so an alleyway is no longer utilized in the future. Mr. Hintz mentions how the proposed amendment relates with the Vision Plan map and the land uses anticipated in the area. He mentioned that proposed changes will provide more linkage for roadways in the area and generally speaking create a much more efficient traffic flow.

Chris Cornell, came forward to speak in favor of the amendment to the area and

stated that the amended Thoroughfare Plan cleans up roadways and makes sense for development in the area.

Motion to approve the request as presented was made by Mark Crisp and seconded

by Bill Wynne and passed 7-0.

REGULAR MEETING MINUTES OF THE SAN ANGELO METROPOLITAN PLANNING ORGANIZATION

Thursday, November 7, 2013 Concho Valley Multi-Modal Terminal, Conference Room

510 N. Chadbourne Street

1. Call to Order.

Meeting called to order at 12:22 p.m. by Chairman, Mayor Dwain Morrison.

Voting members present: Dwain Morrison, Mayor, City of San Angelo Karl Bednarz, City Engineer, City of San Angelo AJ Fawver, Interim Director of Development Services, City of San Angelo Phil Neighbors, President, Chamber of Commerce Steve Floyd, Commissioner, Tom Green County John DeWitt, Director of Transportation Planning and Development, TxDOT Luis Elguezabal, Airport Director, City of San Angelo Jeffrey Sutton, Executive Director, Concho Valley Council of Governments Tracy Cain, District Engineer, TxDOT Members not in attendance: Mike Brown, Judge, Tom Green County Daniel Valenzuela, City Manager, City of San Angelo Interested parties in attendance:

Kristen Hereford, TxDOT Delma Childress, TxDOT Major Hofheins, CVTD Jude Richard, CVTD Crystal Selman, CVTD Tracy Ogle, CVTD

MPO Staff in attendance: Doray Hill, Jr., Director

Sarah Tackett, Transportation Planning & Project Coordinator

2. Pledge.

3. Public Comment. None.

4. Discussion and possible action regarding proposed amendment to Thoroughfare Plan component of San Angelo Comprehensive Plan adopted in 2009, rerouting segments of collector streets in an area bounded by South Jackson Street to the north, Knickerbocker Road to the west, South Bryant Boulevard to the east, and Loop 306 to the south in south-central San Angelo.

Mr. Kevin Boyd presented this item to the board. He explained the area included in the amendment; current vision plan map was also presented. Mr. Boyd explained the map to the board – detailing the current street types. Options were presented to the board as to what actions they could take on the item. This item was approved by planning commission on September 16, 2013. History and background were explained to the board. This amendment would hopefully lead to better connectivity in the area. The Vision Plan Map and aerials of the area were also presented.

San Angelo Metropolitan Planning Organization November 7, Regular Meeting Minutes Page 2 of 2

Motion to approve the amendment to the Thoroughfare Plan Component of the San Angelo Comprehensive Plan by Mr. Elguezabal, seconded by Mr. Floyd and carried unanimously.

5. Adjournment. Meeting was adjourned at 1:15p.m.

____________________________ Mayor, Dwain Morrison Chairman

____________________________ Doray Hill, Jr. Director, SA-MPO

` City of San Angelo




Subject: Agenda Item for November 19, 2013, Council Meeting

Contact: Morgan Chegwidden, Budget Manager

Caption: Regular Item

First public hearing and introduction of an Ordinance amending the 2013-2014Budget for encumbrances, restricted and dedicated moneys, incomplete projects, and grants which necessitate budget amendments

Summary: This proposed amendment contains the following items (additional information attached):

• Encumbrances, Grants, Citizen Contributions, Restricted Items, and Incomplete Projects

• Health Department RLSS Additional Emergency Grant for Nursing Rent

• Health Department Section 1115 Waiver Funds

• Police Bulletproof Vest Partnership Grant

• Police State Justice Assistance Grant Program

• Hotel Occupancy Tax Capital Improvement Projects

• Fort Concho Heating & Cooling Improvements

History: See attached Budget Amendment Request memorandums.

Financial Impact: $19,567,092 (see attached detail on Exhibit A of the ordinance).

Related Vision Item

(if applicable):

N/A



Attachments: Ordinance including Exhibit A; Department request memos

Presentation: N/A

Publication: N/A


Tina Bunnell

AN ORDINANCE OF THE CITY OF SAN ANGELO AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014, FOR ENCUMBRANCES, RESTRICTED AND DEDICATED MONEYS, INCOMPLETE PROJECTS, AND GRANTS.

WHEREAS the City of San Angelo has determined that new projects not included in the current budget should begin, and

WHEREAS the City of San Angelo has determined that certain budgeted amounts should be amended due to project changes and unforeseen circumstances, and

WHEREAS the resources necessary for these changes are available;

NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN ANGELO, TEXAS THAT:

The City’s budget for fiscal year 2013-2014 be amended by the amounts contained in Exhibit A.

INTRODUCED on the 19th day of November, 2013, and APPROVED and ADOPTED on this the 3rd day of December, 2013.


__________________________________ Dwain Morrison, Mayor

ATTEST: __________________________________ Alicia Ramirez, City Clerk

Approved as to Content and Form: __________________________________ Tina Bunnell, Director of Finance

City of San Angelo Proposed Budget Amendment Exhibit A Fund Number Fund Name Total Amendment

101 General 1,449,500103 Intergovernmental 1,807,105106 TIRZ 555,128201 State Office Building 277,514203 Texas Bank Sports Complex 175,000220 Airport 510,438240 Stormwater 361,500260 Water 606,608270 Wastewater 47,079305 Communications 61,393310 Health Insurance 201,288320 Property/Casualty 681,724410 Civic Events 410,543420 Fort Concho 200,000501 Equipment Replacement 236,847502 General Capital Projects 3,643,513512 Waterline Supply Projects 4,073,789520 Wastewater Capital Projects 4,028,841531 Airport Capital 22,205601 Designated Revenue 217,077 Totals 19,567,092

City of San Angelo Proposed Budget Amendment Amendment Additional Information Project/Need Source of Funding Expense Revenue Net Cost Budget Carryovers

Encumbrances Multiple Funds –

Fund Balance 10,215,061 0 10,215,061

Grants Multiple Funds –

Fund Balance 2,401,128 2,594,534 (193,406)

Citizen Contributions Designated

Revenue Fund – Fund Balance

217,077 25,517 191,560

Restricted Items Multiple Funds –

Fund Balance 2,486,111 0 2,486,111

Capital Projects Multiple Funds –

Fund Balance 3,286,484 0 3,286,484

Health Department Section 1115 Waiver Funds Grant

Texas Department of Health and Human Services and The Centers for Medicare and Medicaid

137,500 137,500 0

Health Department RLSS Additional Emergency Grant for Nursing Rent

Department of State Health Services RLSS/LPHS Grant

20,000 20,000 0

Police Bulletproof Vest Partnership Grant Department of

Justice 2013 Bulletproof Vest Partnership Grant

8,731 8,731 0

Police State Justice Assistance Grant Program

State Justice Assistance Grant

18,000 18,000 0

Hotel Occupancy Tax capital projects Surplus Hotel

Occupancy Tax receipts

677,000 275,000 402,000

Fort Concho Heating & Cooling Improvements

Clements Foundation, Fort Concho Foundation

100,000 100,000 0

Totals 19,567,092 3,179,282 16,387,810

City of San Angelo

Memo Date: September 18, 2013 To: Mayor and Councilmembers From: Tina Bunnell, Finance Director

Subject: Regular Agenda Item for 10-1-2013 Council Meeting Contact: Tina Bunnell, Finance Director

Caption: Regular Item Consideration of accepting the City of San Angelo’s Fiscal Year 2012 Comprehensive Annual Financial Report (CAFR) and Single Audit as presented by the City’s external auditor.

Summary: The CAFR is an audited report on the year-end financial statements that provides financial information on the City of San Angelo as well as an opinion by the external auditor on the financial statements as a whole. The Single Audit report is a required audit of an entity that receives greater than $500,000 in Federal funding awards in a fiscal year. The CAFR and Single Audit presented are for the fiscal year ended September 30, 2012.

History: Financial statement and single audits are required and completed on an annual basis and cover the City’s fiscal year beginning October 1 and ending September 30.

Financial Impact: None Related Vision Item (if applicable): None

Other Information/Recommendation: None Attachments:

• September 30, 2012 Comprehensive Annual Financial Report and Single Audit Report and CD sent in Council packets

• CAFR Management Letter • CAFR Management’s Response Letter to Audit

Presentation: Freddy Moore, Partner, Armstrong, Backus & Co., LLP and Gayla Thornton, Principal, Armstrong, Backus & Co., LLP Publication: None.

Reviewed by Service Area Director: Michael Dane, Assistant City Manager/CFO

The City of

San Angelo, Texas

72 W College Ave. San Angelo, TX 76902

September 10, 2013 Armstrong, Backus & Co., LLP PO Box 71 San Angelo, TX 76902-0071 Dear Sir or Madam:

For each recommendation included in the management letter for the year ending September 30, 2012, the following is our corrective action(s) taken.

Inventory Security During our physical observation of water/sewer inventory, we noted that a number of employees have access to the inventory yard and warehouse 24-hours a day and that there is no formal procedure to ensure items are secure. There are few security measures in place to prevent anyone from misappropriating inventory items. We recommend that gates to the property remain locked after business hours. We also recommend that employees have limited access to inventory after hours and that this access be monitored through security equipment or inventory logs (reconcile to periodic inventory counts). Implementation Plan of Action(s): There is a security gate at the entrance to the property that locks and remains locked after hours. The only way to access the yard through this gate after hours is with an electric keycard. Access to the gate after hours is also limited to supervisors and employees that are assigned to an on-call team. Also, each time an employee accesses the gate, their name and the time they entered is recorded into an internal database. Inventory is reconciled twice a year, in April and October. A Warehouse Supervisor also performs daily walkthroughs of the property to monitor inventory. Approvals and Authorizations of Cash Disbursements During our review of cash disbursements, we noted three instances where purchases over $500 were made, and no purchase order was provided as supporting documentation for these items. We recommend that a purchase order be approved before any purchases are made. We also noted four invoices that showed no visible

sign of authorization to pay. We recommend that all invoices be signed by a supervisor showing authorization. Without these consistent controls in place, purchases may be made without preauthorization or approval. Implementation Plan of Action(s): As of August 1, 2013, the newly hired Chief Accountant is reviewing and approving any non-purchase order payment requests. This new process should identify any potential purchases over $500 that are attempting to be made without a purchase order. Manual Journal Entries We noted that controls surrounding journal entry preparation and entry have inherent internal control weaknesses. In order to strengthen the internal control over journal entries, we recommend ensuring that each manual journal entry be reviewed by someone other than the preparer prior to its entry into the accounting system. Implementation Plan of Action(s): As of August 1, 2013, the newly hired Chief Accountant is reviewing and approving all journal entries prior to posting. Fair Market Value of Investments Investments are not being adjusted to reflect fair market values. We recommend that unrealized gains/losses be recorded at least annually to properly report the value of the City’s investment portfolio. Implementation Plan of Action(s):

During the respective fiscal year, the City had turnover in the Cash/Debt Analyst position and the new Cash/Debt Analyst is being trained to take on this responsibility. The City shall begin to adjust investments to reflect fair market value at least annually.

Signed:

_________________________________ Tina M. Bunnell, CPA Director of Finance ________________________________ Date

Comprehensive Annual Financial Report

For the Fisc,al Year Ended September 30, 2012



For the Fiscal Year Ended September 30, 2012

Prepared by: Finance Department

Michael Dane, Assistant City Manager I CFO



For the Fiscal Year Ended September 30,2012

TABLE OF CONTENTS

INTRODUCTORY SECTION:

Letter of Transmittal

Organizational Chart

List of Principal Officials

FINANCIAL SECTION:

INDEPENDENT AUDITOR'S REPORT

MANAGEMENT'S DISCUSSION AND ANALYSIS

BASIC FINANCIAL STATEMENTS:

Statement of Net Assets

Statement of Activities

Balance Sheet - Governmental Funds

Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds

Statement of Net Assets - Proprietary Funds

Statement of Revenues, Expenses, and Changes In Fund Net Assets - Proprietary Funds

Statement of Cash Flows - Proprietary Funds

Statement of Net Assets - Fiduciary Funds

Notes to the Basic Financial Statements

2-4

5

6

9-10

12-20

23

24

25-26

27-28

29

30

31-32

33

34-73




TABLE OF CONTENTS

REQUIRED SUPPLEMENTARY INFORMATION:

Budgetary Comparison Schedule - General Fund

Budgetary Comparison Schedule - (Non-GAAP Budgetary Basis) - Major Special Revenue Fund - Development Corporation

Notes to the Budgetary Comparison Schedules

Schedule of Funding Progress

OTHER SUPPLEMENTARY INFORMATION:

GENERAL FUND COMBINING SCHEDULES:

General Fund Descriptions

Combining Balance Sheet - General Fund Accounts

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance - General Fund Accounts

Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) -General Fund Accounts

75-76

77

78

79

82

83

84

85-87




TABLE OF CONTENTS

NONMAJOR GOVERNMENTAL FUNDS COMBINING SCHEDULES:

Nonmajor Governmental Fund Descriptions

Combining Balance Sheet - Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Governmental Funds

Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) -Nonmajor Governmental Funds

MAJOR GOVERNMENTAL CAPITAL PROJECT FUND:

Major Governmental Capital Project Fund Description

Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) -Major Governmental Capital Project Fund

NONMAJOR ENTERPRISE FUND COMBINING SCHEDULES:

Nonmajor Enterprise Fund Description

Combining Statement of Net Assets - Nonmajor Enterprise Funds

Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Nonmajor Enterprise Funds

Combining Statement of Cash Flows - Nonmajor Enterprise Funds

88

89

90

91-93

94

95

96

97

98

99




TABLE OF CONTENTS

INTERNAL SERVICE FUNDS COMBINING SCHEDULE:

Internal Service Fund Descriptions

Combining Statement of Net Assets - Internal Service Funds

Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds

Combining Statement of Cash Flows - Internal Service Funds

AGENCY FUNDS:

Agency Fund Description

Statement of Changes in Assets and Liabilities - CJC Agency Fund

DISCRETELY PRESENTED COMPONENT UNITS COMBINING SCHEDULE:

Discretely Presented Component Units Descriptions

Combining Balance Sheet - Discretely Presented Component Units

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Discretely Presented Component Units

100

101

102

103

104

105

106

107

108




TABLE OF CONTENTS

Table Page

STATISTICAL SECTION:

Statistical Section Narrative and Table of Contents 110-111

Financial Trends:

Net Assets by Component - Last Ten Fiscal Years 1 ll2

Changes in Net Assets - Last Ten Fiscal Years 2 113-114

Fund Balances, Governmental Funds - Last Ten Fiscal Years 3 115

Changes in Fund Balances, Governmental Funds - Last Ten 4 116 Fiscal Years

Revenue Capacity:

Assessed Value and Actual Value of Taxable Property - Last 5 ll7 Ten Fiscal Years

Direct and Overlapping Property Tax Rates - Last Ten Fiscal 6 ll8 Years

Principal Property Taxpayers - Current Year and Nine Years 7 ll9 Ago

Property Tax Levies and Collections - Last Ten Fiscal Years 8 120

Direct and Overlapping Sales Tax Rates - Last Ten Fiscal 9 121 Years

Sales Tax Revenue by Industry - Current Year and Five 10 122 Years Ago

Debt Capacity:

Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 11 123

Ratios of General Bonded Debt Outstanding - Last Ten 12 124 Fiscal Years

Direct and Overlapping Governmental Activities Debt 13 125




TABLE OF CONTENTS

Pledged Revenue Coverage - Last Ten Fiscal Years

Demographic and Economic Information:

Demographic and Economic Statistics - Last Ten Calendar Years

Principal Employers - Current Year and Five Years Ago

Operating Information:

Full-Time Equivalent City Government Employees by Function - Last Ten Fiscal Years

Operating Indicators by Function/Program - Last Ten Fiscal Years

Capital Asset Statistics by Function/ Program - Last Ten Fiscal Years

14 126

15 127

16 128

17 129

18 130

19 131

INTRODUCTORY SECTION

The City of

San Angelo, Texas P.o. Box 1751 • Zip 76902

April 19,2013

The Honorable Mayor and City Council

We are submitting this comprehensive annual financial report of the City of San Angelo for the fiscal year ended September 30, 2012.

Management is fully responsible for the completeness and reliability of all the information included in this report. As a basis for making these representations, management of the City has established an internal control framework designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP). Because the benefits of internal control should be more than their cost, the City's internal control framework has been designed to provide reasonable rather than absolute assurance that the financial statements will not contain material misstatements. In our capacity as management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

The Texas Local Government Code Chapter 103 and the City Charter section 34 requires an annual audit of the City's financial statements. The City Council selected Armstrong Backus & Co., a firm of licensed certified public accountants to audit this year's financial statements. The goal of an independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year ended September 30, 2012, are free of material misstatement. The audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. The independent auditor concluded, based on the audit, that there was a reasonable basis for rendering an unqualified opinion that the City's financial statements for the fiscal year ended September 30, 2012, are fairly stated in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report.

The independent audit of the City'S financial statements was part of a broader, federally mandated "Single 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 reports are presented under separate cover.

2

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This transmittal letter is designed to complement MD&A and should be read in conjunction with it. The City'S MD&A is in the financial section immediately following the independent auditor's report.

PROFILE OF THE CITY

The City of Sari Angelo is located 210 miles west northwest of Austin, Texas in Tom Green County. The City is empowered to levy property taxes on all real and personal property within its boundaries.

The City operates under the council-manager form of government. Policy making and legislative authority reside in a council comprised of a Mayor and six council members. The City Council is responsible for, among other things, passing ordinances, adopting a budget, selecting a city manager and municipal court judges, and appointing citizens to City boards and commissions. Council members are selected on a non-partisan basis and serve two-year, staggered, terms. The six council members are selected by the voters in single-member districts. The mayor is selected by city voters at large. The City Manager is responsible for implementation of the council adopted policies and ordinances, oversight of the operations of the City, and for appointment of City department heads.

The City annually adopts an operating budget for the General, Special Revenue and Debt Service Funds. Budgets for the Proprietary Funds are adopted for internal management purposes. Budgetary control is maintained at the line item level by the encumbered, appropriated and expended balances within any fund; however, any revision that increases the total budgeted expenditures must be approved by the City Council after public hearings.

City budgets are prepared on a modified accrual basis and accounting records are maintained on that basis throughout the fiscal year. Applicable accounting records are then adjusted to the full or modified accrual basis for year-end reporting purposes.

FACTORS AFFECTING FINANCIAL CONDITION

The financial statement information can be better understood when it is considered from the broad perspective of the specific environment within which the City operates.

Local economy - West Texas cities tend to be widely dispersed. San Angelo is one of the largest cities in West Central Texas and serves as the center of commerce, government, medicine, and religion for an expansive area. San Angelo is served by three U. S. highways and one State highway. The San Angelo Regional Airport (Mathis Field) also provides flights that link up with national and international airlines.

San Angelo continues to have a well diversified economic base with major sectors that include manufacturing, medical care, education, trade, business services and military. San Angelo is a regional service center for business and agriculture over a fourteen county area. The Ethicon division of Johnson and Johnson, Hirschfeld Steel, San Angelo Community Medical Center, Shannon Medical Center, Goodfellow Air Force Base, and many other local businesses provide the economic potential of San Angelo.

3

There are three institutions of higher education in San Angelo. Angelo State University offers baccalaureate programs in numerous arts, science, business, education, and medical fields. Graduate degrees are offered in seven fields of science, education, arts, and business. Howard Junior College has an extension campus in San Angelo, which concentrates predominately in the technical and occupational fields of study. American Commercial College is a private college serving career education through associated programs.

Long-term financial planning - The City of San Angelo adopted a resolution to reduce the property tax rate by $.01 per year for ten years. The Council believes this resolution to be in the public interest since the property tax is an ever-increasing burden on the citizens.

The City of San Angelo has adopted a capital improvement program. The capital improvement program (C.I.P.) will serve as a multi-year plan for the acquisition, expansion, or renovation of infrastructure and capital assets.

The City of San Angelo has issued $120 million in bonds for the development of an aquifer and for the construction of a pipeline to the City. The sixty mile project will help insure the City can provide adequate water service in future years. Implementation of this project began in 2011 and was approximately 21% complete as of September 30, 2012.

The City of San Angelo has formally adopted a Fund Balance Policy. The General Fund, Water Operating Fund and Wastewater Operating Fund have a targeted seventy-five day fund balance of the following year's original budget expenditures. The fund balance for Capital, Capital Projects, Special Revenue and Grant Funds are targeted at zero. Other funds with expenditures of less than $3 million in the ensuing year are targeted at zero while other funds with expenditures of more than $3 million are target at seventy-five days of the foHowing year's expenditures.

AWARDS AND ACKNOWLEDGEMENTS

The Govenmlent Finance Officers Association (GFOA) awards a Certificate of Achievement for Excellence in Financial Reporting for a Comprehensive Annual Financial RepOlt (CAFR) that is easily readable and efficiently organized. To be awarded the Certificate of Achievement, a CAFR must satisfy both GAAP and applicable legal requirements. The City received the GFOA Certificate of Achievement for its CAFR for the fiscal year ended September 30, 2007. A Certificate of Achievement is valid for a period of one year only. We believe that the City's cun·ent CAFR meets the Certificate of Achievement Program's requirements and we are submitting it to GFOA to detelmine its eligibility for the certificate.

The preparation of this report would not have been possible without the dedicated effOlts of the staff of the Finance department. I express my appreciation to all of the staff members who assisted and contributed to the preparation of this report.

Respectfully sUbmitten 1u/.~1rJ-.

Michael T. Dane, C.P.A., C.G.F.O. Interim City Manager

4

Community Services

Parks and Recreation

U1 Parks Admin Recreation

Golf Course Nutrition

Civic Events

Lake Entrance

Cemetery

State Office Building Fort Concho

Texas Bank Sports Complex

Health Services

Environmental Health Animal Services

Nursing

Public Health Emergency

Preparedness

Fire Department

Construction & Facilities

Maintenance

Construction Management

Airport

Public Information

Community & Economic

Development Community & Economic De.

Planning

GIS

Permits & Inspections Engineering

Storm water Admin

Fire Prevention

Neighborhood & Family

Services

City of San Angelo

Organizational Chart

Finance Director


List of Principal Officials

September 30, 2012

City Council Alvin New Paul Alexander Kendall Hirshfeld Dwain Morrison Fredd B. Adams II Johnny Silvas Charlotte Farmer

Michael Dane

Rick Weise

City Staff

Elizabeth Grindstaff

David Knapp

Allen Gilbert

Tim Vasquez

Brian Dunn

Shawn Lewis

Carl White

Anthony Wilson

Luis Elguezabal

Robert Salas

Ricky Dickson

Will Wilde

Lisa Marley

Alicia Ramirez

Lysia Bowling

6

Mayor Council member Council member Council member Council member Council member Council member

Interim City Manager Director of Finance

Assistant City Manager

Assistant City Manager

Construction Manager

Municipal Court Judge

Police Chief

Fire Chief

Director of Community & Economic Development

Director of Parks and Civic Events

Pu blic Information Officer

Airport Director

Director of Neighborhood & Family Services

Director of Operations

Director of Water Utilities

Director of Human Resources & Risk Management

City Clerk

City Attorney

FINANCIAL SECTION

Independent Auditors' Report

Management's Discussion and Analysis

City of San Angelo, Texas Management's Discussion and Analysis

In this section of the Comprehensive Annual Financial Report, we, the managers of the City of San Angelo, discuss and analyze the City's financial performance for the fiscal year ended September 30, 2012. Please read it in conjunction with our transmittal letter on pages 2-4, the independent auditors' report immediately preceding this analysis and the City's Basic Financial Statements.

USING THIS ANNUAL REPORT

This annual report consists of a series of financial statements. The government-wide financial statements include the Statement of Net Assets and the Statement of Activities (pages 23 and 24). These provide information about the activities of the City as a whole and present a longer-term view of the City's property and debt obligations and other financial matters. They reflect the flow of total economic resources in a manner similar to the financial reports of a business enterprise.

Fund financial statements (pages 25 through 32) report the City's operations in more detail than the government-wide statements by providing information about the City's most significant funds. For governmental activities, these statements tell how services were financed in the short term as well as what resources remain for future spending. They reflect the flow of current financial resources and supply the basis for tax levies and the appropriations budget. For proprietary activities, fund financial statements tell how goods or services of the City were sold to departments within the City or to external customers and how the sales revenues covered the expenses of the goods or services. The remaining statements, fiduciary statements, provide financial information about activities for which the City acts solely as a trustee or agent for the benefit of those outside of the City.

The notes to the financial statements (pages 34 through 73) provide narrative explanations or additional data needed for full disclosure in the government-wide statements or the fund financial statements. The combining and individual statements for nonmajor funds contain even more information about the City's individual funds.

REPORTING THE CITY AS A WHOLE

The Statement of Net Assets and the Statement of Activities

The analysis of the City's overall financial condition and operations begins with the Statement of Net Assets on page 23. Its primary purpose is to show whether the City is better or worse off as a result of the year's activities. The Statement of Net Assets includes all the City's assets and liabilities at the end of the year while the Statement of Activities includes all the revenues and expenses generated by the City's operations during the year. These apply the accrual basis of accounting which is the basis used by private sector companies.

All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. The City's revenues are divided into those provided by outside parties who share the costs of some programs, such as water and sewer and grants provided by the State and Federal government to assist with health and housing issues (program revenues), and revenues provided by the taxpayers in the form of sales and property taxes (general revenues). All the City's assets are reported whether they serve the current year or future years. Liabilities are considered regardless of whether they must be paid in the current or future years.

These two statements report the City's net assets and changes in them. The City's net assets (the difference between assets and liabilities) provide one measure of the City's financial health or financial position. Over time, increases or decreases in the City's net assets are one indicator of whether its financial health is improving or deteriorating. To fully assess the overall health of the City, however, you should consider nonfinancial factors as well, such as changes in the City's population or its property tax base and the

12

condition of the City's facilities.

In the Statement of Net Assets and the Statement of Activities, we divide the City into two kinds of activities:

o Governmental activities-Most of the City's basic services are reported here, including public safety, public works, health and human services, parks, recreation and economic development. Property taxes, sales taxes, franchise taxes and state and federal grants finance most of these activities.

o Business-type activities-The City charges a fee to "customers" to help it cover all or most of the cost of services it provides in these programs.

REPORTING THE CITY'S MOST SIGNIFICANT FUNDS

Fund Financial Statements

The fund financial statements begin on page 25 and provide detailed information about the most significant funds. Laws and contracts require the City to establish some funds, such as grants and debt service. The City's administration establishes many other funds to help it control and manage money for particular purposes (like capital projects). The City's two kinds of funds, governmental and proprietary, use different accounting approaches . .

o Governmental funds - Most of the City's basic services are reported in governmental funds. These use modified accrual accounting (a method that measures the receipt and disbursement of cash and all other financial assets that can be readily converted to cash) and report balances that are available for future spending. The governmental fund statements provide a detailed short-term view of the City's general operations and the basic services it provides. We describe the differences between governmental activities (reported in the Statement of Net Assets and the Statement of Activities) and governmental funds in reconciliation schedules following each of the fund financial statements.

o Proprietary funds - The City reports the activities for which it charges users in proprietary funds using the same accounting methods employed in the Statement of Net Assets and the Statement of Activities. In fact, the City's enterprise funds are the business-type activities reported in the government-wide statements but containing more detail and additional information, such as cash flows. The internal service funds (the other category of proprietary funds) report activities that provide services to other City programs.

THE CITY AS TRUSTEE

Reporting the City's Fiduciary Responsibilities

The City is the trustee, or fiduciary, for assets held and managed for others. The City's fiduciary activity is reported in a separate Statement of Changes in Assets and Liabilities. We exclude these resources from the City's other financial statements because the City cannot use these assets to finance its operations. The City is only responsible for ensuring that the assets reported in this fund are used for their intended purposes.

13

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Governmental Activities

The City's governmental activities increased $2,903,070. This is primarily the result of an increase in sales tax revenue due to a strengthening in the local economy. Property taxes increased $200,125 during the year. This is due to an increase in the levy as the rate dropped.

Business-Type Activities

In 2012, total net assets of our business-type activity increased by $7,217,512. This is the result of the large construction projects in the water and wastewater systems.

Table I - Net Assets

Governmental Business-type

Activities Activities Total

2012 2011 2012 2011 2012 2011

Current and other assets $ 61,725,979 $ 71,621,425 $ 175,974,662 $ 200,166,990 $ 237,700,641 $ 271,788,415

Capital assets 81,650,821 69,254,129 183,345,966 153,342,175 $ 264,996,787 $ 222,596,304

Total assets 143,376,800 140,875,554 359,320,628 353,509,165 502,697,428 494,384,719

Current liabilities 10,341,062 10,080,068 24,752,384 14,632,661 $ 35,093,446 $ 24,712,729

Long-term liabilities 72,036,987 72,699,807 169,729,835 181,029,899 $ 241,766,822 $ 253,729,706

Total liabilities 82,378,049 82,779,875 194,482,219 195,662,560 276,860,268 278,442,435

Net assets:

Invested in capital assets

net of related debt 27,779,895 33,286,143 111,718,102 133,918,235 $ 139,497,997 $ 167,204,378

Restricted 21,358,553 24,796,775 57,337,080 9,934,203 $ 78,695,633 $ 34,730,978

Unrestricted 11,860,302 12,762 (4,216,773) 13,994,167 $ 7,643,529 $ 14,006,929

Total net assets $ 60,998,750 $ 58,095,680 $ 164,838,409 $ 157,846,605 $ 225,837,159 $ 215,942,285

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Table U - Changea in Net Aaseta

Governmental Business-type Activities Activities Total

2012 2011 2012 2011 2012 2011 REVENUES

Program Revenues: Charges for services $ 11,689,983 $ 10,735,891 $ 43,336,050 $ 40 ,932 ,741 $ 55,026,033 $ 51,668,632 Operating grants and contributions 3,681,990 3,381,480 1,658 350 3,683,648 3,381 ,830 Capital grants and contributions 317 ,708 291,778 1,117,448 1,715,694 1,435,156 2,007,472

General Revenues: Property Ta"(es - General Levy 25,351,444 25,234 ,420 25,351,444 25,234,420 Property Taxes - Debt Service Levy 3,314,735 3,231,634 3,314,735 3,231 ,634 Payment in Lieu of Taxes 9,165 49,089 9,165 49,089 Sales Ta"(es 22,633, 111 20,200,646 22,633 ,111 20,200 ,646 Franchise Taxes 3,885,969 3,841,056 3,885,969 3,841,056 Motel Taxes 2 ,237,409 1,619,151 2,237 ,409 1,6 19,151 Mixed Drink Ta"(es 210 ,199 246,653 210,199 246,653 Bingo Ta"(es 41,804 42,398 41 ,804 42,398 PenaJty, Interest and Fees on

Delinquent Taxes 223,844 342,355 223,844 342,355 Investment Income 264,080 589,133 183,002 129,755 447,082 718,888 Miscellaneous 677,892 239,334 677,892 239,334 Gain on Sale of Capital Assets 694,080 (154,9621 50,245 14,074 744,325 (140,8881

Total revenues 75,233,413 69.890,056 44,688.403 42,792,614 119,921,816 112,682,670 EXPENSES

Governmental Activities: General Government 10,863,197 10,965,464 10,863 ,197 10,965,464 Public Safety 36,379,803 33,867,601 36,379,803 33,867 ,601 Public Works and Transportation 8,123,640 7,863,396 8,123,640 7,863,396 Pu blic Facilities 2,468,554 2,261,854 2,468,554 2,261,854 Health and Human Services 3,288,315 4,112,967 3,288,315 4,112,967 Culture, parks and Recreation 5,999,809 4,534,751 5,999 ,809 4,534,751 Economic Development 3,463,923 4,193,681 3 ,463,923 4,193,681 Urban Redevelopment and Housing 2,163,356 3,084,266 2,163,356 3,084,266 Interest and Fiscal Charges 1,878,828 1,371,616 1,878,828 1,371,616

Business-Type Activities Water 18,985,682 15,680,907 18 ,985,682 15,680,907 Sewer 10,742,627 9,732,614 10,742,627 9,732,614 Transit Airport 4, 171 ,162 3,665,909 4,171,162 3,665,909 State Office Building 1,272.338 1,671,974 1,272,338 1,671,974

Total expenses 74,629,425 72,255,596 35 ,171,809 30,751,404 109,801,234 103,007,000 Excess or Deficiency before

Transfers & Special Items 603,988 (2,365,540) 9,516,594 12,041,210 10,120,582 9 ,675 ,670 Special Item - SaJe of radio frequency Transfers 2,299,082 7,389,201 [2,299,0821 [7,389,201)

Change in net assets 2,903,070 5,023,661 7,217,512 4,652,009 10,120,582 9,675 ,670 Net assets -Beginning 58,095,680 47,603,540 157,846,605 153,724,178 215,942,285 201,327,7 18 Restatement of Beginning Net Assets 5,468,479 [225,7081 [529,5821 [225,7081 4,938,897 Net assets-Ending $ 60,998 ,750 $ 58,095,680 $ 164,838,409 S 157,846,605 S 225,837,159 S 215,942,285

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Expenses and Program Revenues - Governmental Activities

40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000

5,000,000 o

"' ........................ .. .. ................... .. .............................. .. .............................................................................................................. 1 [] Expenses

• Revenues

General PLtllicSarety Pub. Wks.& PLtllic Hea'lh& Cull .. e, Palks Ecoromlc Urim Int & fiscal Govenvnenl T'alSJXlf\alon Facalies HLITlan &Rec. Oevebp. Redevebpment ctvgs

SetVices & H:luslrg

Revenues by Source - Governmental Activities

Fines & Forfeitures 3%

Other 4%

Property Taxes 33%

Changes for Servioes_-9%

Grants 4%

16

Taxes 26%

Expenses & Program Revenues - Business-type Activities

30,000,000 o Expenses

25,000,000 Revenues

20,000,000

15,000,000

10,000,000

5,000,000

0 Water Sewer Airport State Office

Revenues by Source - Business-type Activities

Capital Grants & Contributions

3%

17

Operating Grants & Contributions

0%

Charges for Services 97%

FINANCIAL ANALYSIS OF THE CITY'S FUNDS

As previously discussed, the City of San Angelo uses fund accounting to ensure compliance with finance related legal requirements.

Governmental funds

The focus of the City of San Angelo's governmental funds is to provide information on inflows, outflows and balances of spendable resources. This information is useful in assessing the City of San Angelo's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

As the City completed the year, its governmental funds (as presented in the balance sheet on page 25) reported a combined fund balance of $48.6 million, a decrease of $10,842,620 from the prior year. This is primarily the result of a cash decrease in the Sales Tax Capital Projects Fund due to the completion of projects . Approximately 32% of this total amount ($15,552,359) is unassigned and rests in the general fund. The majority of the remainder is assigned for various capital projects.

The General fund is the chief operating fund of the City of San Angelo. The unassigned fund balance represents 26% of total general fund expenditures.

The total fund balance in the general fund increased by $2,941,859 during the current fiscal year.

The debt service fund has a total fund balance of $701,355, all of which is reserved for the payment of debt service. The increase in fund balance during the current year was $199,866.

Proprietary funds

The City of San Angelo's proprietary funds provide the same type of information found in the governmentwide financial statements, but in more detail. Total net assets in the Water fund were $90,196,834, an increase of $7,471,554 after the restatement of FY2011.

General Fund Budgetary Highlights

Differences between the original and final amended budget for revenue was $715,595. This is relatively insignificant to the operation and amounts to less than 2%.

The final amended expenditure budget increased $1,817,401. This is primarily the result of rebudgeting funds from the previous year for expenditures that were not made in the previous year. The major increase was in capital outlay.

Total General Fund expenditures were $1,129,018 under the final amended budget. Most of this is for unfinished special or capital projects that will be rebudgeted in FY2013.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets

At the end of 2012, the City had $265 million (net of accumulated depreciation) invested in a broad range of capital assets, including land, buildings, improvements, equipment and infrastructure.

18

Major capital events during the year include the following:

• $3.9 million in improvements to City Hall • $10. million in improvements to City parks and recreational facilities • $34.2 million in improvements to the water system • $.9 million in improvements at the airport • $2.6 million in improvements to city streets • $1.9 million in improvements to the wastewater system

City of San Angelo, Texas

Capital Assets

(net of depreciation)

Governmental Business-type

Activities Activities Total

2012 2011 2012 2011 2012 2011

Land $4,178,850 $4,248,486 $7,756,971 $7,756,971 $11,935,821 $12,005,457

Buildings 21,571,871 22,876,953 11,869,794 12,485,551 33,441,665 35,362,504

Improvements Other Than Buildings 19,531,195 21,402,168 13,070,782 14,862,195 32,601,977 36,264,363

Machinery and Equipment 6,241,981 7,213,882 7,979,690 8,305,423 14,221,671 15,519,305

Infrastructure 386,009 417,750 95,169,806 92,776,528 95,555,815 93,194,278

Construction in Progress 29,740,915 13,094,890 47,498,923 17,155,507 77,239,838 30,250,397

Total $81,650,821 $69,254,129 $183,345,966 $153,342,175 $264,996,787 $222,596,304

More detailed information about the City's capital assets is presented in Note IV.E. to the financial statements.

Debt

At year-end, the City had $218,425,000 in outstanding debt versus $231,660,000 last year. The City did not issue any new debt this year.

General Obligation Bonds Advalorem Tax CO's Sales Tax CO's Revenue Bonds

City of San Angelo, Texas Outstanding Debt

General Obligation and Revenue Bonds

Governmental Business-type Activities Activities

2012 2011 2012 2011 555,428 1,085,608 166,974,572 176,714,392

17,170,000 18,825,000 33,725,000 35,035,000

Total 2012

167,530,000 17,170,000 33,725,000

2011 177,800,000

18,825,000 35,035,000

Total $51,450,428 $54,945,608 $166,974,572 $176,714,392 $218,425,000 $231,660,000

Other obligations include accrued sick leave and tentative arbitrage rebate to the U. S. Treasury. More detailed information about the City's long-term liabilities is presented in Note IV.H.

19

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS

• The unemployment rate for the City of San Angelo at the end of the fiscal year was 4 .9%. This compares favorably to the state rate of 6 .3%.

• The cost of living index compares favorably to the national average. • The City of San Angelo has not increased the property tax rate in 14 years.

All of these factors were considered in preparing the City of San Angelo's budget.

CONTACTING THE CITY'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City's finances and to show the City's accountability for the money it receives . If you have questions about this report or need additional financial information, contact the City's finance office , at City of San Angelo, Texas, 108 N. Farr, San Angelo, Texas 76903.

20

Basic Financial Statements

tV UJ

ASSETS

Current Assets:

Cash & Cash Equivalents Investments

Receivables: Accrued Interest Property Taxes Accounts-net

I nternal Balances Due from Other Governments Notes

Inventories Deferred Charges Restricted Assets:

Cash & Cash Equivalents Investments

Total Current Assets

Noncurrent Assets:

Capital Assets: Land and Construction in Progress

Buildings, Improvements. Infrastructure, and Machinery & Equipment-net

Net Capital Assets

Water Rights

Deferred Charges

Total Noncurrent Assets

Total Assets

LIABILITIES Current Liabilities:

Accounts Payable Accrued Interest Payable Due to Other Governments Unen.rned Revenue Deposits Arbitrage Rebate Payable Noncurrent Liabilities Due Within One Year

Total Current Liabilities Noncurrent Liabilities Due After One Year Unfunded OPES Obligation

Total Linbilities

NET ASSETS

Invested in Capital Assets, Net of Related Debt Restricted For:

Debt Service Asset Construction and Acquisition Passenger Facility Charges Contract Obligations Water Supply Development Economic Development Park Upkeep River and Lake Improvements

Unrestricted Total Net Assets Total Liabilities and Net Assets

CITY OF SAN ANGELO, T~XAS

$

$

$

$

$

$

$

$

$

$

$

$

Statement of Net Assets

September 30, 2012


27,068,605

4,539,792

21,777 1,461,769 8,541,757

668,162 4,448,187

188,379 1,058,059

142,835

8,006,287

5,116,919 61,262,528

33,919,765

47,731 ,056 81,650,821

-0-

463,451 82,114,272

143,376,800

3,880,968 290,076

35,506 481,476

66,754 42,778

5,543,504

10,341,062 64,470,543

7,566,444 82,378,049

27,779,895

-0-

-0-

-0--0-

-0-

10,011,793

13,925

11 ,332,835 11,860,302 60.998,750

143,376,800

Primruy Government

$

$

$

$

$

$

$

$

$

$

$

$

Business-type Activities

48,157,974

1,747,858

18,967

-0-

7,097,654

533,747) 314,336

-0-

1,057,024

5,693

67,812, 137

3,435,390 129, 113,286

I 55,255,894

128,090,072

183,345,966 36,950,835

6,798 220,303,599

349,416,885

2,403,656 390,425

-0-

127,816 943,907

-0-

10,982,837

14,848,641 168,545,991

1,183,844 184,578,476

111,718,102

9,612 3 ,237,751

807,049 513.548

52,769,120

-0--0-

-0-

4,216,773) 164 .838,409

349,416,885

$

$

$

$

$ $

$

$

$

$

$

$

Tala]

75,226,579

6,287,650

40,744 1,461,769

15,639,4 II

134,415 4,762,523

188,379

2,II5,083

148,528

75,818,424

8,552,309

190,375,814

89,175,659

175,821,128 264,996,787

36,950,835 470,249

302,417,871 492,793,685

6,284,624 680,501

35,506 609,292

1,010,661

42,778 16,526,34 I

25,189,703 233,016,534

8,750,288 266,956,525

139,497,997

9 ,612 3,237,751

807,049 513,548

52,769,120

10,011,793

13,925

11,332,835

7,643,529 225,837,159

492,793,685

$

$

$

$

$ $

$

$

$

$

$

$

Component Units

Fo" Concho Museum

97,820

-0-

27

-0-

-0-

-0-

-0-

-0-18,724

-0-

-0--0-

116,571

408,640

1,216,555 1,625,195

-0-

-0-

1,625,195 1,741,766

3,635 -0-

2,365 -0-

17,448 -0-

-0-

23,448 164,505

-0-

187,953

-0-

-0-

-0 -

-0--0-

-0-

-0-

-0-

-0-

1,553,813 1,553,813

1,741,766

$

$

$

$

$

$

$

$

$

$

($

$

The accompanying notes are an integral part of this statement_

Fainnount Cemetery

8,984

-0-

-0--0-

51,409

-0-

-0-

-0-

-0-

-0-

-0-

-0-

60,393

4,428

84,965

89,393 -0-

-0-

89,393 149,786

206,779

-0--0-

9, 100 -0-

-0-

-0-

215,879

103,466 -0-

319,345

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

169,559) 169,559) 149,786

10 ~

Functions/ Programs

PRIMARY GOVERNMENT

Government Activities: General Government Public Safety Public Works & Transportation

Public Facilities Health & Human Services Culture, Parks & Recreation Economic Development Urban Redevelopment & Housing Interest and Fiscal Charges

Total Government Activities

Business-Type Activities: Water

Sewer rurport State Office Building

Total Business-Type Activities Total Primary Government

COMPONENT UNITS

Fort Concho Museum Fainnount Cemetery

Total Component Units


Statement of Activities

For the Year Ended September 30, 2012

Net (Expense) Revenue and Changes in Net Assets

Program Revenues

$

$

$

$ $

$

$

Expenses

10,863,196

36,379,803 8,123,640 2,468,554

3,288,315

5,999,809 3,463,923

2 ,163,356 1,878,828

74,629,424

18,985,682 10,742,627 4,171,162 1,272,338

35,171,809 109 ,801,233

947,427 361,233

1,308,660

General Revenue Taxes

Charges for

SeIViccs

$ 1,341,468

6,877,504 1,156,103

676,062

921,127 425,215

272,390 20,114

-0-

$ 11,689,983

$ 27,30 1,830 13,435,701

1,437,400 1,161,119

$ 43,336,050 $ 55,026,033

$

$

504,136

268,023 772,159

Operating

Grants and

Contributions

$ -0-

119,515 321,972

-0-3,092,299

142,192 -0-

6,012 -0-

$ 3 ,681,990

$ 1,658 -0-

-0--0-

$ 1,658 $ 3,683,648

$

$

2,482

42,138 44,620

Property Taxes - General Levy

Property Taxes - Debt Service Levy

Payment in Lieu of Taxes Sales Taxes Franchise Taxes Motel Taxes MLxed Drink Taxes Bingo Taxes

Penalty, Interest and Fees, & Delinquent Taxes Unrestricted Investment Earnings Contributions from Primary Government Miscellaneous Gain (Loss) on Sale of Capital Assets

Transfers Total General Revenue and Transfers Change in Net Assets

Net Assets - Beginning Restatement of Beginning Net Assets Net Assets - Ending

Capital Grants and

Contributions

$ -0-

-0-

-0-

317,708 -0-

-0--0-

-0--0-

$ 317,708

$ -0-

-0-

1,117,448 -0-

$ 1,117,448 $ 1,435,156

$ -0-

-0-

$ -0-

($

(

(

(

($

$

$ ($


9,521,730)

29,382,784) 6,645,565)

1,474,784) 725,111

5,432 ,402) 3,191,533)

2,137,230) 1,878,828)

58,939,743)

-0--0-

-0-

-0-

-0-

58,939,743)

$ 25,351,444 3,314,735

9,165 22,633,111

3,885,969 2,237,409

210,199 41,804

223,844

264,080 -0-

677,892 694,080

2,299,082 $ 61,842.813 $ 2,903,070

$

58,095,680 -0-

60,998,750

Primary Government

$

$

$

$ $

$

1$ $


-0-

-0-

-0-

-0--0-

-0--0-

-0--0-

-0-

8,317,806 2,693,074

1,616,314) 111,219)

9,283,347 9,283 ,347

-0-

-0--0-

-0--0-

-0--0-

-0--0-

183,002

-0-

-0-

50,245 2,299,082) 2.065,835) 7,217,512

157,846,605 225,708)

$ 164,838,409


($

(

( (

($

$

$ ($

Total

9,521,730)

29,382,784) 6,645,565)

1,474,784)

725,111 5,432,402)

3,191,533) 2,137,230)

1,878,828) 58,939,743)

8,317,806 2,693,074

1,616,314) 111,219)

9,283,347 49,656,396)

$ 25,351,444 3,314,735

9,165 22 ,633,111

3,885,969 2,237,409

210,199 41,804

223,844 447,082

-0-

677,892 744,325

-0-$ 59.776,978 $ 10,120,582

215,942,285 225,708)

$ 225,837,159

Component Units

($

($

$

$

($

Fort Concho Museum

440,809) -0-

440,809)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-240

301,431

11,051 -0-

-0-312,722 128,087)

1,681,900 -0-

$ 1,553,813

Frurmount

Cemetery

$ (

($

$

$

($

-0-

51,072) 51,072)

~

~

~

~

~

~

~

~

~

4~1

16,732

~196

~

~

26,889 24,183)

145,376) -0-

($ 169,559)



September 30, 2012

Development Capital Other Total

Corporation Sales Tax Improvement Governmental Governmental

General Special Revenue ~ita1 Project Fund Funds Funds ASSETS

Cash & Cash Equivalents $ 8,980,679 $ 7,341,019 $ 3 ,958,779 1,097,301 $ 45,349 $ 21,423,127

Investments 2,158,566 -0- 963 ,775 272,039 145,425 3,539,805

Receivables

Accrued Interest 4,336 -0- 4 ,078 1,124 10,392 19,930

Property Taxes 1,302,899 -0- -0- -0- 158,870 1,461 ,769

Accounts 9,151,233 828,771 4 ,220,000 -0- 932,058 15,132 ,062

Less: Allowance for Uncollectible ( 6 ,826,688) -0- -0- -0- 11,886) 6,838,574)

Due from Other Funds 1,373,862 -0- -0- -0- -0- 1,373,862

Due from Other Governments 2,820,849 559,772 -0- -0- 664,779 4,045,400

Advances to Other Funds -0- 402,787 -0- -0- -0- 402,787

Deferred Charges 6,018 29,633 -0- -0- 10,088 45,739

Inventory -0- 1,058,059 -0- -0- -0- 1,058,059

Restricted Assets: ~ Cash & Cash Equivalents CJ1

-0- -0- -0- -0- 8 ,006,287 8 ,006,287

Investments -0- -0- -0- -0- 5,116,919 5 ,116,919 Total Assets $ 18,971,754 $ 10,220,041 $ 9 ,146 ,632 $ 1,370,464 $ 15,078,281 $ 54,787, 172

LIABILITIES

Accounts Payable $ 2,016,536 $ 208,248 $ 783 ,719 $ -0- $ 392 ,629 $ 3,401,132

Due to Other Funds -0- -0- -0- -0- 705,335 705,335

Due to Other Governments 35,506 -0- -0- -0- -0- 35,506

Deferred Revenue 1,291,474 -0- -0- -0- 133,367 1,424,841

Unearned Revenue 10,825 -0- -0- -0- 470,651 481,476

Deposits 65,054 -0- -0- -0- 1,700 66,754

Arbitrage Rebate Payable -0- -0- 42,778 -0- -0- 42,778

Total Liabilities $ 3,419,395 $ 208,248 $ 826,497 $ -0- $ 1,703 ,682 $ 6 ,157,822

FUND BALANCES

Nonspendable $ -0- $ 1,460,846 $ -0- $ -0- $ -0- $ 1,460,846

Restricted -0- 8,550,947 -0- -0- 12,580,265 21,131,212

Committed -0- -0- -0- -0- 195,409 195,409

Assigned -0- -0- 8 ,320,135 1,370,464 701 ,355 10,391 ,954

Unassigned 15,552,359 -0- -0- -0- ( 102 ,430) 15,449,929

Total Fund Balances $ 15,552 ,359 $ 10,011,793 $ 8 ,320,135 $ 1,370,464 $ 13,374,599 $ 48,629,350

Total Liabilities & Fund Balances $ 18,971 ,754 $ 10,220,041 $ 9 ,146,632 $ 1,370,464 $ 15,078,281 $ 54,787,172

The accompanying notes are an integral part of this financial statement.

IV (J'\



September 30,2012

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEETS TO

THE STATEMENT OF NET ASSETS

Total Fund Balance, Governmental Funds

Amounts reported for governmental activities in the Statement of Net Assets are different because:

Capital assets used in governmental activities are not current fmancial resources and therefore are not reported in

the funds, net of accumulated depreciation of $74,819,829 and less internal service fund net assets of $4,450, 180

Certain other long-term assets are not available to pay current fund liabilities, and therefore, are deferred in the funds :

Other receivables, net of allowance

Unamortized bond issuance costs

Certain long-term liabilities are not due and payable from current fmancial resources and, therefore, are not reported in the funds

Accrued interest payable

Revenue bonds payable

Notes payable

Unamortized debt premium

Accrued compensated absences

Unfunded OPEB obligation

Landfill postclosure costs

Capital lease obligation

Internal service funds are used by management to charge costs of certain activities that benefit multiple funds, such as self-insurance

vehicle maintenance, and other such costs, to individual funds. The assets and liabilities of certain of these internal service funds are

reported in governmental activities in the Statement of Net Assets:

Internal service funds' net assets

Net Assets of Governmental Activities


$ 48,629,350

77,200,641

1,276,583

531,535

290,076)

53,412,804)

107,000)

62,802)

9,868,882)

7,218,560)

3,289,216)

-0-

7,609,981

$ 60,998,750

tv --l



REVENUES

Taxes:

Property

Sales

Franchise

Motel

Mixed Drink

Bingo

Licenses & Permits

Intergovernmental

Charges for Services Fines & Forfeits

Investment Income:

Interest

Miscellaneous:

Gifts & Contributions

Program Income

Other Miscellaneous

Total Revenues

EXPENDITURES

Current:

General Government

Public Safety

Public Works & Transportation

Public Facilities Health & Human Services

Culture, Parks & Recreation

Economic Development

Urban Redevelopment & Housing

Total Current Expenditures

Capital Outlay

Debt Service:

Principal

Interest & Fiscal Charges

Total Expenditures

Excess (Deficiency) of Revenues

Over (Under) Expenditures

OTHER FINANCING SOURCES (USES)

Transfers In

Certificates of Obligation Issued Sale of Capital Assets Transfers Out

Tota l Other Sources (Uscs)

Net Change in Fund Balances

Fund Balances - Beginning

Fund Balances - Ending


$

General

25,711,310

15,088,728

3,885,969

2,237,409

210,199

41,804

736,870

-0-

6,313,944

2,994,371

63,903

1,364

-0-

748,044

$ 58,033,915

$ 9,870,672

33,660,490

7,441,967

572,268

1,269,727

4,420,252

-0-

-0-

$ 57,235,376

2,269,730

-0-

-0-

$ 59,505,106

($

$

$

$

$

1,471,191)

4,737 ,195

-0-

144,570 468,715)

4,413,050

2,941,859

12,610,500

15,552,359

Development

Corporation

Special Revenue

$

$

$

$

$

$

$

($

($

$

-0-

7,544,383

-0-

-0-

-0-

-0-

-0-

-0-

958,948

-0-

14,676

-0-

-0-

-0-

8,518,007

-0-

-0-

-0-

-0-

-0-

-0-

3,276,248

-0-

3,276,248

-0-

-0-

-0-

3,276,248

5,241,759

-0-

-0--0-

9,421,149)

9,421,149)

4,179,390)

14,191,183

10,011,793

Sales Tax

Capital Project

$ -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

53,971

-0-

-0-

109,005

$ 162,976

$ -0-

-0-

-0-

-0-

-0-

10,000

-0-

-0-

$ 10,000

13 ,130,208

-0-

-0-

$ 13,140,208

($ 12,977 ,232)

$

$

($

4,220,000

-0-

-0--0-

4,220,000

8,757,232)

17,077,367

$ 8,320,135

Capital

Improvement

Fund

$ -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

20,349

-0-

-0-

-0-

$ 20,349

$ -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

$ -0-

1,499,145

-0-

-0-

$ 1,499,145

($ 1,478,796)

$ -0-

-0-

-0--0-

$ -0-

($ 1,478,796)

2,849,260

$ 1,370,464

Other

Governmental

Funds

$ 3,314,735

-0-

-0-

-0-

-0-

-0-

50,742

3,495,356

691,771

-0-

94,247

376,631

69,669

16,570

$ 8,109,721

$ -0-

154,321

168,731

102,005

1,850,320

317,884

141 ,255

2,249,530

$ 4,984,046

743,413

3 ,370,218

2,314,013

$ 11,411,690

($ 3,301,969)

$ 3,312,097

-0-

701,157 ( 80,346)

$ 3,932,908

$ 630,939

12,743,660

$ 13,374,599


$

$

$

$

$

($

$

$

($

$

Total

Governmental

Funds

29,026,045

22,633,111

3,885,969

2,237,409

210,199

41,804

787,612

3,495,356

7,964,663

2,994,371

247,146

377,995

69,669

873,619

74,844,968

9,870,672

33,814,811

7,610,698

674,273

3,120,047

4,748,136

3,417,503

2,249,530

65,505,670

17,642,496

3,370,218

2,314,013

88,832,397

13,987,429)

12,269,292

-0-

845,727 9,970,210)

3,144,809

10,842,620)

59,471,970

48,629,350

IV (Xl




RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for Governmental Activities in the Statement of Net Activities arc different because:

($

Governmental funds rcport capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures

over the life of the assets:

Capital asset purchases

Depreciation expense

Capital assets disposals

Capital assets donated to business-type activities

Governmental funds rcport bond issuance costs as expenditures and bond premiums as revenue while governmental activities report amortization

and interest expense to allocate those expenditures over the term of the bonds:

Amortization expense

Interest expense

Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds:

Property tax revenue

Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net

Assets. Repayment of debt principal is an expenditure in the governmenal funds, but the repayment reduces long-term liabilities in the Statement

of Net Assets:

Revenue bond principal payment

Bond proceeds

Some expenses reported in the statement of activities do not require the use of current financial resources and these are not reported as

expenditures in governmental funds:

Compensated absences change

OPEB obligation change

Landfill postclosure care cost change

Internal service fund activity is reported as a proprietary fund in the fund financial statements, but certain net revenues are reported in

governmental activities on the Statement of net Assets:

Total change in net assets for internal service funds

Change in Net Assets of Governmental Activities


$

10,842,620)

18,677,172

5,604,995)

164,876)

716

68,084)

103,477)

359,866

3,439,528

·0·

6,911)

1,955,931)

196,720)

630,598)

2,903,070

tv \0

ASSETS

Cu rrent Assets

Cash & Cash Equivalents

Investments

Receivables

Accrued Interest

Accounts Receivable

Less: Allowance for Uncollectibles Due (rom Other Governments

Ilwentones

Deferred Charges

Restricted Assets:

Cash & Cash Equivalents

Investments Tomi Current Assets

Noncurrent Assets: Capital Assets:

Land

Buildings

Improvements Other Than Buildings

infrastructure

Machinery & Equipment

Construction in Progress

Less: AccumulMed Depreciation

Net Capital Assets

Water Rights

Deferred Charges

ToL-u Noncurrent Assets Tot."Ii Assets

LlABILlTIES

CUrrent Liabilities

Accounts Payable

Accrued interest Payable

Due to OUler Funds

Due to Other Governments

Unearned Revenue

Deposits

Arbitrage Rebate Payable Noncurrent Liabilities Due Within One Year

Total Current Liabilities

Noncurrent Liabilities Due Afte. One Yea.

Toml Liabilities

NET ASSETS

Invested in Capital Assets Net or Related Debt

Restricted ro.:

Debt Service Asset Construction &. Acquisition Passenger Facility Charges

Contract Obligations

Water Supply Development

Un.estricted

Tot..'\1 Net Assets

Total Liabilities and Net Assets


Statement of Net Assets - Proprietary Funds

Water

42,738,672

929,803

10,6 11

6,165,792

1,200,977)

-0-

1,005,375

5,693

52,769,120

-0-

102,424,089

1,787,702

7,438,191

2,954,631

90,825,604

8,621,715

40,866,608

59,258,587)

93,235,864

36,950,835

-0-

130,186,699

232,610,788

1,645,825

179;455

-0-

-0-

127,816

940,342

-0-

8,507,340

11,400,778

131,013,176

142,413,954

61,434,431

2,119 -0-

-0-

513,548

52,769,120

24,522,384)

90,196,834

232,610,788

September 30, 2012

Business-type Activities - Ente.prise Funds

Sewer

5,377,842

723,423

7,828

2,411,788

420,804)

-0-

51,649

-0-

13,447,539

3,346,949

24,946,214

4,125,266

353,968

105,151

67,602,415

12,557,556

4,861,752

32,681,1621

56,924,946

-0-

6,798

56,931,744

81,877,958

206,688

198,41 1

-0-

-0-

-0-

3,565

-0-

2,167,550

2,576,214

35,397,718

37,973,932

20,078,394

7,493

3,237,751

-0-

-0-

-0-

20,580,388

43,904,026 81,877,958

Airpon

-0-

84,246

460

113,495

-0-

314,336

-0-

-0-

1,595,478

88,441

2,196,456

1,568,591

15,410,286

17,307,536

19,207,178

1,330,513

1,770,563

27,474,145)

29,120,522

-0-

-0-

29,120,522

31,316,978

361,676

-0-

533,747

-0-

-0-

-0-

-0-

3,375

898,798

607,556

1,506,354

29,120,522

-0-

-0-

807,049

-0-

-0-

116,947)

29,810,624

31,316,978

Olller

Enterprise

Funds

41,460

10,386

68

28,360

-0-

-0-

-0-

-0-

-0-

-0-

80,274

275,412

6,051,542

400,330

-0-

19,589

-0-

2,682,239)

4,064,634

-0-

-0-

4,064,634

4,144,908

55,052

12,559

134,415

-0-

-0-

-0-

-0-

304,572

506,598

2,711,385

3,217,983

1,084,755

-0-

-0-

-0-

-0-

-0-

157,830)

926,925 't, 144,908

The accompanying notes are an integral part of this statement.

Tot.."\1

48,157,974

1,747,858

18,967

8,719,435

1,621,781)

314,336

1,057,024

5,693

67,812,137

3,435,390

129,647,033

7,756,971

29,253,987

20,767,648

177,635,197

22,529,373

47,498,923

122,096,133)

183,345,966

36,950,835

6,798

220,303,599

349,950,632

2,269,241

390,425

668,162

-0-

127,816

943,907

-0-

10,982,837

15,382,388

169,729,835

185,112,223

111,718,102

9,612

3,237,751

807,049

513,548

52,769,120

4,216,773)

164,838,409 349,950,632

Govemment..'ll

Activities -

Internal

Service Funds

5,645,478

999,987

1,847

353,121

104,852)

-0-

188,379

177,271

-0-

-0-

7,261,231

-0-

390,269

5,241,112

-0-

504,191

-0-

1,685,392)

4,450,180

-0--0-

4,450,180

11,711,411

479,837

-0-

365

-0-

-0-

-0-

-0-

1,251,439

1,731,641

2,369,789

4,101,430

4,450,180

-0-

-0-

-0-

-0-

-0-

3,159,801

7,609,981 11,711,411

w o


Statement of Revenues. Expenses. and Changes in Fund Net Assets - Proprietary Funds

OPERATING REVENUES

Charges for Sales & Services:

Pledged for Payment of Revenue Bonds

Water Sales

Sewer Service

Rents, uases, & Fees

Billing & CoUection

Paving Cuts, Taps, & Connections

Other Unpledged:

Rents, Leases, & Fees

Sales & Service

Other Total Operating Revenues

OPERATING EXPENSES

Cost of Sales & Services

Administrative

Depreciation

Total Operating Expenses

Operating Income (Loss)

NONOPERATING REVENUES (EXPENSES)

Investment Income:

Interest

Change in Fair Value of Investments

Arbitrage Rebate Adjustment

Interest Expense & Fiscal Agent Fees

Gain on Sale of Capital Assets

Total Nonoperating Revenues (Expenses)

Income (Loss) Before Contributions and Transfers

CONTRmUTIONS AND TRANSFERS

Contributions:

Federal Grants

State Grants

Local Grants

Developers

Total Contributions

Transfers In

Transfers Out

Total Contributions and Transfers

Change in Net As~ts

Net Assets - Beginning

Restatement of Beginning Net Assets

Net Assets - Ending

$

$

$

$

$

$

($

$

$

$

($

$

$

For the Year Ended September 30,2012

Water

24,474,696

-0-

306,601

2,033,313

346,520

140,700

-0-

-0-

-0-

27,301,830

8,247 ,1 32

5,953,495

3,033,321

17,233,948

10,067,882

111,763

-0-

-0-

1,751,734)

42,080

1,597,891)

8,469,991

-0-

-0-

-0-

1,658

1,658

1,710,235

2,710,330)

998,437)

7,471,554

82,725,280

-0-

90,196,834

$

$

$

$

$

$

($

$

$

$

($

$

$

Business-Type Activities - Enterprise Funds

Sewer

-0-

10,716,743

2,682,439

-0-

36,068

433

-0-

-0-

18

13,435,701

5,955,702

561,657

2,250,367

8,767,726

4,667,975

66,751

-0-

-0-

1,974,901)

-0-

1,908,150)

2,759,825

-0-

-0-

-0-

-0 -

-0-

95,000

1,393,987)

1,298,987)

1,460,838

42,668,896

225,708)

43,904,026

$

$

$

$ ($

$

$

($

$

$

$

($

$

Airport

-0-

-0-

-0-

-0-

-0-

-0-

1,407,347

-0-

30,053

1,437,400

1,528,561

8,350

2,634,251

4,171,162

2,733,762)

4,001

-0-

-0-

-0-

8,165

12,166

2,721,596)

1,117,448

-0-

-0-

-0-

1,117,448

-0-

-0-

1,117,448

1,604,148)

31,414,772

-0-

29,810,624

$

$

$

$

($

$

($

($

$

$

$

($

$

Other

Enterprise

Funds

-0-

-0-

1,161,034

-0-

-0-

85

-0-

-0-

-0-

1,161,119

945,427

-0-

222,982

1,168,409

7 ,290)

487

-0-

-0-

103,929)

-0-

103,442)

110,732)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

110,732)

1,037,657

-0-

926,925


$

$

$

$

$

$

($

$

$

$

($

$

$

Total

24,474,696

10,716,743

4,150,074

2,033,313

382,588

141,218

1,407,347

-0-

30,071

43,336,050

16,676,822

6,523,502

8, 140,921

31,341,245

11,994,805

183,002

-0-

-0-

3,830,564)

50,245

3,597,317)

8,397,488

1,117,448

-0-

-0-

1,658

1,119,106

1,805,235

4,104,317)

1,179,976)

7,217,512

157,846,605

225,708)

164,838,409

$

$

$

$

($

$

so ($

$

$

$ ($

$

Governmental

Activities -

Internal

Service Funds

-0-

-0-

-0-

-0-

-0-

-0-

-0-

13,437,500

313,650

13,751 , 150

13,859,254

-0-

539,428

14,398,682

647,532)

16,934

-0-

-0-

-0-

o 16,934

630,598)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

630,598)

8,240,579

-0-

7,609,981

w ......

CASH FLOWS FROM OPERATING ACTIVITIES Cash Received From Customers

Cash Received From Other Funds for Interfund Services Provided

Cash Received From Reinsurance

Cash Paid to Suppliers for Goods and Services Cash Paid for Insurance Claims and Premiums

Cash Paid for Employees' Services Cash Paid for Employee Benefits

Net Cash Provided (Used) by Operating Activities

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES

Transfers In

Transfers Out Short-Term Intcrrund Loans Received Short-Term Interfund Loans Paid

Net Cash Provided (Used) by Noncapital Financing Activities

CASH FLOWS FROM CAPITAL AND RELATED


Acquisition of Capital Assets Principal Paid on Debt Interest Paid on Debt Proceeds from Contractual Claim Settlement Cash paid for Water Rights Obligation Capital Grants Received Capital Contributed by Developers and Tenants Proceeds from Sale of Assets

Net Cash Provided (Used) by Capital and Related

Financing Activities

CASH FLOWS FROM INVESTING ACTIVITIES

Maturity of Investments Purchase of Investments Interest Received on Investments

Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash

Cash - Beginning Cash - Ending

CASH ON STATEMENT OF NET ASSETS

Current Assets Restricted Assets

Total




Business-type Activities - Enterprise Funds

Other

Enterprise Water Sewer Airport Funds

$ 26,546,947 $ 13,850,463 $ 1,426,491 $ 1,191,808 $

-0- -0- -0- -0-

-0- -0- -0- -0-

8,730,815) ( 3,823,700) ( 722,230) ( 659,882) (

-0- -0- -0- -0-

3,640,783) ( 1,747,822) ( 438,295) ( 67,563) (

1,825,331) ( 825,543) ( 181,330) ( 34,482) (

$ 12,350,018 $ 7,453,398 $ 84,636 $ 429,881 $

$ 1,710,235 $ 95,000 $ -0- $ -0- $

( 2,708,456) ( 1,393,987) -0- -0- (

-0- -0- -0- -0-

-0- -0- 533,747 -0-

($ 998,221) ($ 1,298,987) $ 533,747 $ -0- ($

($ 39,348,179) ($ 2,388,159) ($ 3,246,993) $ -0- ($

( 5,451,401) ( 2,056,887) -0- ( 433,015) (

( 1,652, 156) ( 1,984,725) -0- ( 106,076) (

-0- -0- -0- -0-

3,302,261) -0- -0- -0-

-0- -0- 935,048 -0-

1,658 . -0- 2,235,243 -0-

4,579,714 8,510 -0- 63,525

($ 45,172,625) ($ 6,421,261) ($ 76,702) ($ 475,566) ($

$ 5,645,378 $ 7,431,267 $ -0- $ 20,534 $

-0- -0- 172,432 -0-

105,716 68,587 4,073 502

$ 5,751,094 $ 7,499,854 $ 176,505 $ 21,036 $

($ 28,069,734) $ 7,233 ,004 $ 718,186 ($ 24,649) ($

123,577 ,526 11 ,592,377 877,292 66,109

S 95,507,792 $ 18,825,381 $ 1,595,478 $ 41,460 $

S 42,738,672 $ 5,377,842 $ -0- $ 41,460 $

52,769,120 13,447,539 1,595,478 -0-

S 95,507,792 S 18,825,381 $ 1,595,478 $ 41,460 $


Governmental

Activities -Internal

Total Service Funds

43,015,709 $ 11,688,195

-0- 828,358 -0- 1,523,053

13,936,627) ( 6,702,943) -0- ( 5,125,902)

5,894,463) ( 908,971)

2,866,686) ( 379,194)

20,317,933 $ 922,596

1,805,235 $ -0-

4,102,443) -0-

-0- -0-

533,747 305 1,763,461) $ 305

44,983,331) ($ 14,212)

7,941,303) -0-

3,742,957) -0-

-0- -0-

3,302,261) -0-

935,048 -0-

2,236,901 -0-

4,651,749 -0-

52,146,154) J! 14,212)

13,097,179 $ 1,000,886

172,432 -0-

178,878 17,234

13,448,489 $ 1,018,120

20,143,193) $ 1,926,809

136,113,304 3,718,669 115,970,111 $ 5,645,478

48,157,974 $ 5,645,478

67,812,137 -O-

115,970,111 S 5,645,478

W tV

RECONCILIATION OF OPERATING INCOME

TO NET CASH PROVIDED (USED) BY

OPERATING ACTIVITIES

Operating Income (Loss) Adjustments to Reconci le Operating Income to Net Cash Provided (Used) by Operating Activities

Depreciation Bad Debt Write-offs

(Incrcase) Decrease in :

Accounts Receivable Inventories

Deferred Charges Increase (Decrease) in:

Accounts Payable Insurance Claims Payable

OPEB Obligation Compensated Absences

Customer Deposits Unearned Revenue

Net Cash Provided (Used) by Operating Activities

NONCASH INVESTING, CAPITAL, AND


Capital Assets Transfers In (Out) Change in Fair Value of Investments

Arbitrage Rebate Payable Adjustment




Business-type Activities - Enterprise Funds

Other Enterprise

Water Sewer Airport Funds

$ 10,067,882 $ 4,667,975 ($ 2,733,762) ($ 7,290) $

3,033,321 2,250,367 2 ,634,25 1 222,982

361,678 -0- -0- -0-

1,135,493) 414,762 10,909) 30,689 40,095 ( 6,776) -0- -0-

68,254 348,036 -0- -0-

135,003) ( 316,918) 161,918 181,089

-0- -0- -0- -0-

216,736 86,984 32,861 -0-

186,384) 8,968 277 2,411

29,499 -0- -0- -0-

10,567) -0- -0- -0- ( $ 12,350,018 $ 7,453,398 $ 84,636 $ 429,881 $

($ 1,874) $ -0- ($ 23,847) $ -0- ($

-0- -0- -0- -0-

-0- -0- -0- -0-


Governmental

Activities -Internal

Total Service Funds

11,994,805 ($ 647,532)

8,140,921 539,428

361,678 -0-

700,951) 54,832) 33,319 30,191)

416,290 343,288

108,914) 123,940) -0- 756,112

336,581 98,580

174,728) 41,683 29,499 -0-

10,567) -0-20,317,933 $ 922,596

25,721) $ -0--0- -0 --0- -0-

w w


Statement of Net Assets - Fiduciary Funds

ASSETS Cash and Cash Equivalents

Total Assets

LIABILITIES

Accounts Payable

Due to Other Governments

Total Liabilities

September 30,2012

$ $

$

$

Agency

CJC

299,137

299,137

160

298,977

299,137





I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The City of San Angelo, Texas (City) is a municipal corporation governed by an elected mayor and sixmember council. The City provides services as authorized in its charter: public safety (police and fire), streets and bridges, sanitation, health and human services, water and sewer utilities, recreation, education, public improvements, planning and zoning, and general administrative services. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations. Each discretely presented component unit is reported in a separate column in the government-wide financial statements (see note below for description) to emphasize that it is legally separate from the government.

The City's financial statements have been prepared in conformity with U.S. generally accepted accounting principles. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The City applies all relevant GASB pronouncements and, in the government-wide and propriety fund financial statements, applicable Financial Accounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions issued before November 30, 1989 except those that are in conflict with GASB pronouncements, in which case, GASB prevails. The accounting and reporting framework and the more significant accounting policies are discussed in the subsequent subsections of this Note.

I.A. Financial Reporting Entity

The City's financial reporting entity comprises the following:

Primary Government

Blended Component Units

Discretely Presented Component Units

City of San Angelo, Texas

City of San Angelo Development Corporation Tax Increment Reinvestment Zone (TIRZ)

Fort Concho Museum Fairmount Cemetery

In determining the financial reporting entity, the City complies with the provisions of Governmental Accounting Standards Board Statements 14,34, and 39, and includes all component units of which the City is fiscally accountable.

Blended Component Units

Blended component units are separate legal entities that meet the GASB 14 component unit criteria and whose governing body is the same or substantially the same as the City Councilor the component unit provides services entirely, or almost entirely, to the City. These component units' funds are blended into those of the City by appropriate fund type to comprise part of the primary government presentation.

The City of San Angelo, Texas Development Corporation (Corporation) is a non-profit development corporation organized under the Texas Development Corporation Act of 1979, Article 5190.6, Vernon's Texas Revised Civil Statutes Annotated as amended (the Act), and is governed by Section 4B of the Act. The Corporation is governed by a seven-member board appointed by the City Council. Although it is legally separate from the City, the Corporation is reported as if it were part of the primary government (a special revenue fund) because its sole purpose is to administer the one-half cent Section 4B economic development sales tax approved by the City's voters. As stated in its Articles of Incorporation, the purpose of the Corporation is to promote community development within the City and the State of Texas in order to improve the quality of life and the public welfare of, for, and on behalf of the City by developing, implementing, providing, and financing the projects allowed under Section 4B of the Act. The San Angelo City Council must approve all actions of the Corporation's board of directors. Subject to the limitations provided by the Texas Constitution, the laws of the state and the articles of incorporation, the City Council may, in its sole discretion, and at any time, alter or change the structure, organization, programs, or activities of the Corporation, and may terminate or dissolve the Corporation. If the Corporation should be dissolved, all interests it has, or is entitled to, in any funds or property of any kind shall be transferred and delivered to the City after satisfaction of all debts, claims, and contractual obligations. The Corporation does not publish any separately issued financial statements.

34




A Tax Increment Reinvestment Zone (Reinvestment Zone Number One, City of San Angelo) was created in December 2006 by agreement between the City of San Angelo and Tom Green County pursuant to the Tax Increment Financing Act, Chapter 311 of the Texas Tax Code. The area of the Zone is approximately 1,314 acres and includes the historic downtown area northward along North Chadbourne Street, Martin Luther King Boulevard, and North Bryant Boulevard to West 33rd Street. The purpose of the Zone is to capture increments of growth in real property values in the Zone from base values established on January 1, 2006, and use the ad valorem taxes derived from these increments to contribute to the zoned area. Tax funds derived from the increment can only be spent for public improvements in the Zone or for the payment of debt service on bonds issued to provide funds for public improvements. Public improvements are limited to capital assets that are owned by the City. The term of existence of the Zone is thirty years beginning December 15, 2006, and ending December 15, 2036. The board of directors consists of fifteen members with eight appointed by the City Council, four by Tom Green County Commissioners, and one each by Goodfellow Air Force Base, Angelo State University, and San Angelo Independent School District. The board acts as an advisory board to the City Council in the operation and administration of the Zone. The Zone is reported as part of the primary government (a special revenue fund) due to the City's trustee capacity over the Zone.

Discretely Presented Component Units

Discretely presented component units are separate legal entities that meet the GASB 14 component unit criteria but do not meet the criteria for blending. The City has two component units that are discretely presented in the City's report as presented below. The component units' rows and columns in the government-wide financial statements include the financial data of the City's other component units. They are reported in separate rows and columns to emphasize that they are legally separate from the City. The mayor and the City Council appoint the governing boards of directors.

Fort Concho (Fort) operates the historic fort grounds and the frontier era museum. The City subsidizes the Fort's operations, and City general obligation bonds have refunded debt incurred to acquire some of the facilities. The Fort produces programs and events on the fort grounds and rents out space in some of the buildings. The Fort's budget is approved by the City Council. The Fort prepares no separately issued financial statements.

Fairmount Cemetery's (Cemetery) operations are directed through the City's Park Commission, and it receives operating subsidies from the City. The Cemetery's annual budget is approved by the City Council. The Cemetery prepares no separately issued financial statements.

Related Organizations

The City Council is responsible for appointing the members of the boards of various organizations, but the City's accountability for those organizations does not extend beyond making the appointments. The City provides some funding to the Board of City Development (BCD), and the BCD operates a Convention Center and Visitors Bureau under contract.

I.B. Basis of Presentation

Government-wide Financial Statements

The government-wide financial statements (i.e., the statement of net assets and statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. Eliminations have been made to minimize the double reporting of transactions involving internal activities. Individual funds are not displayed in these statements. Instead, the statements distinguish between governmental and business-type activities. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other non-exchange revenues, are reported separately from business-type activities, which rely mostly on fees and charges for support. In addition, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.

The statement of activities reports the direct expenses of a given function offset by program revenues directly related to the function program. A function is an aggregation of similar activities and may include portions of a fund or summarize more than one fund to capture expenses and program revenues associated with a distinct functional activity. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: (a) charges to customers such as fines and forfeitures, fees for licenses, permits, and other user charges; (b) operating grants and contributions that are restricted to meeting the annual operating requirements of a particular function or segment; and (c) capital grants and contributions

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which fund the acquisition, construction, or rehabilitation of capital assets. Taxes and other items not properly included among program revenues are reported instead as general revenues.


Fund financial statements of the reporting entity are organized into funds, each of which is considered to be separate accounting entities. Each fund is accounted for by providing a separate set of self-balancing accounts, which constitute its assets, liabilities, fund equity, revenues, and expenditures/expenses. Separate financial statements are provided for governmental funds, propriety funds, and fiduciary funds. Fiduciary funds are not included in the government-wide financial statements. An emphasis of the fund financial statements is placed on major governmental and enterprise funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements with composite columns for the aggregated remaining non-major funds. A fund is considered major if it is the primary operating fund of the City or meets the following criteria:

a) Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type, and

b) Total assets, liabilities, revenues or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

c) A fund not meeting the criteria of (a) and (b), however management has elected to report the fund as a major fund due to its significance to users of the financial statements.

All remaining governmental and enterprise funds not meeting the above criteria are aggregated and reported as nonmajor funds.

I.C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and trust fund financial statements. Agency funds do not have a measurement focus. Revenues are recorded when earned, and expenses are recorded when a liability is incurred regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Because different measurement focuses and bases of accounting are used in the government-wide statement of net assets and in governmental fund statements, amounts reported as restricted fund balances in governmental funds may be different from amounts reported as restricted net assets in the statement of net assets.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measureable and available only when cash is received by the government.

The City reports the following major governmental funds:

The general fund is the City's primary operating fund. It accounts for all financial resources of the general governmental, except those required to be accounted for in another fund. It is always a major fund.

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The development corporation special revenue fund is a nonprofit corporation created to administer funds received under the one-half cent city sales tax for economic development.

The sales tax projects capital project fund accounts for certificate of obligation proceeds to accomplish projects specified on the ballots in the elections adopting the one-half cent economic development sales tax and projects allowed by Section 4B of the Development Corporation Act of 1979, as amended. The certificates are being retired with funds from the collection of the one-half cent sales tax approved for the projects.

The City also reports the following nonmajor governmental fund types and funds:

Special revenue funds account for specific revenues that are legally restricted, or designated by management, to expenditures for particular purposes. The City's nonmajor special revenue funds include:

• Community development fund accounts for the expenditure of funds received from the U.S. Department of Housing and Urban Development under the Community Development Block Grant program.

• Intergovernmental fund accounts for the expenditure of various federal and state funds.

• HOME program fund accounts for funds received from the U.S. Department of Housing and Urban Development under the HOME Investment Partnership program.

• Designated revenue fund accounts for expenditure of funds contributed by San Angelo citizens for special purposes.

• Tax Increment Reinvestment Zone fund accounts for expenditure of funds received from ad valorem taxes derived from increments of growth in real property values in the Zone.

The debt service fund accounts for the accumulation of resources and payment of general obligation bonds and certificates of obligation principal and interest. Resources are provided by an annual ad valorem tax levy and transfer of one-half cent sales tax proceeds from the Development Corporation. Capital projects funds are used to account for the acquisition and construction of major capital assets other than those financed by proprietary funds and trust funds. The City's non-major capital projects funds are:

• Capital improvement fund accounts for the authorized expenditure of the proceeds of certificates of obligation.

Permanent funds are used to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government's programs -that is, for the benefit of the government or its citizenry. The City's nonmajor permanent funds are as follows:

• Santa Fe Park Trust fund accounts for trust principal and related investment income. Net earnings up to 7% can be paid to the City to be used for the upkeep and beautification of the park. Earnings in excess of 7% become part of principal.

• Lake Nasworthy Trust fund accounts for the trust principal and related investment income. Twenty percent of all lake lot lease income, the proceeds from the sale of lake lots, and 10% of the annual interest income are additions to principal. No portion of the principal shall be expended for any purpose unless authorized by a majority vote of the qualified voters of the City at an election held for that purpose. Ninety percent of the annual interest income may be used by the City to pay for lake and river improvements, services to enhance water recreation, and the elimination of related litter and pollution. A public hearing must be held on the purposed uses of interest income during the budget and budget amendment process.

Proprietary funds include both enterprise funds and internal service funds. Enterprise funds account for business-like activities provided to the general public. Internal service funds are used to account for business-like activities provided and charged to other funds or entities within the reporting entity.

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The City reports three major enterprise funds:

• The water fund accounts for the operations of the water utility service. In addition, the operation of lake recreation facilities are accounted for in this fund, and billing and collection services are provided to other enterprise funds .

• The sewer fund accounts for the operation of the sewage collection and treatment system and leasing of the sewer farm.

• The airport fund accounts for the operations of the municipal airport.

The City reports the following non-major enterprise fund:

• The state office building fund accounts for the operation of a building, acquired and renovated, primarily to provide a facility for lease to the State of Texas in order for all state offices in San Angelo to be in one location.

Internal service funds account for fuel, oil, and the maintenance and upkeep on City and San Angelo Independent School District vehicles (vehicle maintenance fund); health claims services and medical costs for City employees and their dependents (employee/retiree health fund); insurance coverage for general and automobile liability and property damage for city property and vehicles (property and casualty insurance fund); workers compensation coverage for City employees (workers compensation insurance fund), and a city-wide radio communication system (communications fund), basically on a cost reimbursement basis, and provision of reserves for catastrophic claims in the insurance funds.

Fiduciary funds are used to account for assets held in a trust or agency capacity for others and therefore cannot be used to support the City's own programs. Fiduciary fund reporting focuses on net assets and changes in net assets. All fiduciary activities are reported only in the fund financial statements. The City reports the following fiduciary fund:

• CJe Agency fund is used to report resources held by the City in a purely custodial capacity (assets equal liabilities). The CJC fund accounts for the accumulation of fines and fees collected on behalf of the State of Texas.

Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise funds, subject to this same limitation. The government has elected not to follow subsequent private-sector guidance.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between the government's water and sewer function and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Proprietary funds report operating revenues and expenses and non-operating revenues and expenses separately. Operating revenues and expenses generally result from sales and services in connection with a proprietary fund's principal ongoing operations. All other revenues and expenses are reported as nonoperating. Principal operating revenues include charges to customers for sales, services, and rentals. Other operating revenues include charges for paving cuts, taps, and connections intended to recover the cost of connecting new customers to the water and sewer systems. Operating expenses for enterprise funds and internal service funds include cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

When both restricted and unrestricted resources are available for specified expenditures, the City's policy is to use restricted resources first, then unrestricted resources as needed. Within unrestricted resources, committed would be considered spent first (if available), followed by assigned (if available), and then unassigned amounts.

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I.D. Assets, Liabilities, and Equity

Cash and Cash Equivalents

Cash and cash equivalents include all demand deposits, state-managed local government investment pools, and short-term investments with original maturities of three months or less when acquired.

Investments

Investments are reported at fair value. u.s. Treasury obligations are valued at the last reported sales price on a national exchange. State-managed local government investment pools (which are reported as "cash" due to their liquidity) operate in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940 and use amortized cost instead of market value to report net assets to compute share prices. Accordingly, the fair value of the position in the pools is the same as the value of the shares. The State Comptroller of Public Accounts exercises oversight responsibility over the pools. Oversight includes the ability to significantly influence operations, designation of management, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both pool participants and other persons who do not have a business relationship with the pools. The advisory board members review the investment policy and management fee structure. Year to year changes in the fair value of investments are shown as an adjustment to investment income.

Receivables and Payables

Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of inter-fund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). Temporary fund overdrafts in the pooled cash account and certain year-end adjustments give rise to current interfund loans reported in the fund financial statements. Any residual balance outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances".

All accounts receivables are shown net of an allowance for uncollectibles.

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.

The City's property taxes are due October 1 and become delinquent after January 31. No split payments or discounts are allowed. Penalties and Interest: (a) a delinquent tax incurs a penalty of 6% of the amount of the tax for the first calendar month it is delinquent, plus one percent for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, a tax on July 1st incurs a total penalty of 12% of the amount of the delinquent tax without regard to the number of months the tax has been delinquent; (b) a delinquent tax accrues interest at a rate of one percent for each month or portion of a month the tax remains unpaid; and an additional penalty up to a maximum of 15% of taxes, penalty, and interest may be imposed to defray costs of collection for taxes delinquent after July 1st.

Inventories

Inventories of the governmental funds are valued on the basis of weighted average cost. Inventories are recorded as expenditures when consumed rather than when purchased.

Prepaid Items

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.

Restricted Assets

Certain governmental fund assets are classified as restricted on the balance sheets and statement of net assets because their use is limited by legal or contractual requirements and terms of trust agreements. These include funds restricted for debt service, park upkeep, and river and lake improvements.

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Also, certain proceeds of enterprise funds revenue bonds, as well as certain other resources set aside for their repayment and other purposes, are classified as restricted assets on the statements of net assets because their use is limited by applicable bond covenants and contract agreements. These include assets for revenue bond debt service, water purchase contract obligations, construction with revenue bond proceeds, asset renewals and replacements, and water supply development.

Capital Assets

The accounting treatment of property, plant, and equipment (capital assets) depends on whether the assets are used in governmental fund type or proprietary fund operations and whether they are reported in the government-wide or fund financial statements.

In the government-wide financial statements, property, plant, and equipment are accounted for as capital assets. The City's policy is to capitalize and depreciate all capital assets with an initial, individual cost of $1,000 or more and an estimated life in excess of three years. Assets not meeting the capitalization policy are controlled by division or department heads. Normal maintenance and repair costs that do not add to the asset values or materially extend the useful lives are not capitalized. All capital assets are valued at historical cost or estimated historical cost if actual is unavailable, except for donated capital assets, which are recorded at their estimated fair value at the date of donation. Infrastructure capital assets, consisting of roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems, water system, sewer system, and airport paving are capitalized and depreciated. Interest costs, net of interest earned on any invested capital debt proceeds, are capitalized when incurred by proprietary funds.

Depreciation of all exhaustible capital assets is recorded as an operating expense in proprietary fund financial statements and as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Assets. Depreciation in the government-wide statements and the proprietary funds statements is provided using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows:

Buildings Improvement other than buildings Infrastructure Machinery and Equipment

10 - 50 years 8 - 20 years

15 - 50 years 3 - 20 years

When capital assets are disposed, the cost and applicable accumulated depreciation are removed from the respective accounts, and the resulting gain or loss is recorded in operations.

In the governmental fund financial statements, capital assets are accounted for as capital outlay expenditures.

Compensated Absences

City employees earn vacation and sick leave, each at the rate of 1-1/4 working days per month (3 weeks per year). Employees hired on or after October 1, 2001 earn vacation at the rate of 5/6 of a working day per month (2 weeks per year) for the first 5 years, and thereafter at the same rate as pre-October 1, 2001 hires. Accumulation of vacation is limited to 30 working days, and accumulation of sick leave is unlimited. Employees vest in accumulated sick leave after three years of employment. Terminal benefit payoffs are limited to 30 working days for unused vacation and 90 working days for unused vested sick leave. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Liabilities related to proprietary funds are recognized within each of those funds' financial statements and the government-wide statement of net assets.

Long-term Obligations

In the government-wide financial statements and the proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, businesstype activities, or proprietary fund statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount and deferred amounts on refundings. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other

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financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other fmancing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Arbitrage Rebate to the U.S. Treasury

Under U.S. Treasury Department Regulations, all governmental tax-exempt debt issued after August 31, 1986, is subject to arbitrage rebate requirements. The requirements stipulate, in general, that the earnings from the investment of tax-exempt bond proceeds, which exceed related interest expenditures on the bonds, must be remitted to the Federal government on every fifth anniversary of each bond issue.

Since the rules governing arbitrage on tax-exempt debt and the calculation of the rebate are complex, the City has retained a professional consultant to calculate any tentative arbitrage rebate due to the U.S. Treasury Department which was $42,778 on September 30, 2011. Unless the City is likely to meet any of the exceptions enumerated in the tax law, a liability is reported in the financial statements for the tentative rebate. The liability is reported in the government-wide statement of net assets for invested proceeds of capital projects funds. The liability is reported in the applicable proprietary fund financial statement and the government-wide statement of net assets for invested proceeds of that fund . Changes in the liability from year to year are reflected as an adjustment to investment income.

Fund Equity

In the government-wide and proprietary fund financial statements, equity is classified as net assets and displayed in three components:

• Invested in capital assets, net of related debt - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

• Restricted net assets - Consists of net assets with constraints placed on the use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or 2) law through constitutional provisions or enabling legislation.

• Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt."

In the government-wide financial statements and the proprietary funds financial statements, restrictions of net assets are reported for amounts legally or contractually segregated for specific future uses. Net assets restricted for Passenger Facility Charges and Economic Development are restricted by enabling legislation .

In the fund financial statements, governmental funds report fund balance into classifications that comprise a hierarchy based on the extent to which the City is bound to honor constraints on the specific purpose for which amount in those funds can be spent. The classifications of fund balance are Nonspendable, Restricted, Committed, Assigned, and Unassigned.

NonspendabZe fund balances include amounts that cannot be spent because it is not in a spendable form, such as inventory or prepaid items or because resources legally or contractually must remain intact.

Restricted fund balances are the portion of fund balance that have externally enforceable limitations on their usage through legislation or limitations imposed by creditors, grantors, laws and regulations of other governments, or enabling legislation.

Committed fund balances are self-imposed limitations by the highest level of decision-making authority, namely, the Mayor and City Council prior to the end of the reporting period through ordinance. The Mayor and City Council approval is required to commit resources or to rescind the commitment.

Assigned fund balances are limitations imposed by management based on the intended use of the funds. Assignments of fund balance may be made by city council action or management decision when the city council has delegated that authority. Assignments for transfers and interest income for governmental funds are made through the budgetary process. Modifications or rescissions of the constraints can also be removed by the same action that limited the funds.

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Unassigned fund balances represent the residual net resources in excess of the other classifications. The General Fund is the only fund that can report a positive unassigned fund balance and any governmental fund can report a negative unassigned fund balance.

When both restricted and unrestricted resources are available for specified expenditures, restricted resources are considered spent before unrestricted resources. Within unrestricted resources, committed would be considered spent first (if available), followed by assigned (if available) , and then unassigned amounts.

I.E. Internal and Interfund Balances and Activities

In the process of aggregating the financial information for the government-wide financial statements, some amounts reported as interfund activity and balances in the fund financial statements have been eliminated or reclassified.

Government-Wide Financial Statements

Interfund activity and balances, if any, are eliminated or reclassified in the government-wide financial statements as follows:

• Internal balances - Amounts reported in the fund financial statements as interfund receivables and payables are eliminated in the governmental and business-type activities columns of the statement of net assets, except for the net residual amounts due between governmental and business-type activities, which are reported as Internal Balances.

• Internal activities - Amounts reported as interfund transfers in the fund financial statements are eliminated in the government-wide statement of activities except for the net amount of transfers between governmental and business-type activities, which are reported as Transfers-Internal Activities. The effects of interfund services between funds are not eliminated in the statement of activities.

• Primary government and component unit activity and balances - Resource flows between the primary government and the discretely presented component units are reported as if they were external transactions.


Interfund activity, if any, within and among the governmental, proprietary fund, and fiduciary categories is reported as follows in the fund financial statements:

• Interfund loans - Amounts provided with a requirement for repayment are reported as interfund receivables and payables.

• Interfund services - Sales or purchases of goods and services between funds are reported as revenues and expenditures/ expenses.

• Interfund reimbursements - Repayments from funds responsible for certain expenditures/expenses to the funds that initially paid for them are not reported as reimbursements but as adjustments to expenditures / expenses in the respective funds.

• Interfund transfers - Flow of assets from one fund to another where repayment is not expected are reported as transfers in and out.

I.F. Revenues, Expenditures, and Expenses

Charges to Other Funds

Charges for services provided and used between funds are accounted for as revenues and expenditures or expenses. These include charges to other funds by the general fund for administration and investment management; charges by self-insurance internal service funds to other funds for health, general and auto liability, and workers compensation; and charges by the vehicle maintenance internal service fund to other funds.

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Property Tax Revenues

Property tax revenues are recognized in governmental fund financial statements when they become available. Available means collected within the current period and the amount expected to be collected soon after yearend to pay liabilities of the current period not to exceed 60 days. The balance of uncollected taxes, in excess of that recognized as revenues, is recorded as deferred revenue. In the government-wide financial statements, property tax revenues are recognized in the fiscal year for which they are levied.

The City's property tax is levied and becomes a lien each October 1 on 100 percent of assessed value listed for all real and personal property located in the City as of the prior January 1. Taxes become delinquent on January 31 following the October 1 levy date.

Collections on the current levy normally average about 95% to 97%. The City is permitted by Article II, Section 5 of the State of Texas Constitution to levy taxes up to $2.50 per $100 of assessed valuation for general governmental services including the payment of principal and interest on general obligation longterm debt. Assessed values are established by the Tom Green County Appraisal District and certified by the Appraisal Review Board. The Appraisal District is required under the Property Tax Code to assess all property within the Appraisal District based on 100 percent of its value and is prohibited from applying any assessment ratios. The value of property within the Appraisal District must be reviewed every four years; however, the City may at its own expense, require annual reviews of appraised values. The City may challenge appraised values established by the Appraisal District through various appeals, and if necessary, legal action. Under this legislation, the City continues to set tax rates on City property. However, if the effective tax rate, excluding tax rates for bonds and other contractual obligations, adjusted for new improvements, exceeds the rate for the previous year by more than 8 percent, qualified voters of the City may petition for an election to determine whether to limit the tax rate to no more than 8 percent above the calculated tax rate of the previous year levy and the current year valuation.

Sales Tax

The City levies a one and one half cent sales tax on taxable sales within the City. The sales tax is collected by the Texas State Comptroller and remitted to the City in the month following receipt by the State Comptroller. The sales tax is recorded as follows:

• 1 cent recorded as revenue within the General Fund then transferred throughout various funds to account for operations and facility improvements as recommended by the city council.

• '12 cent recorded as revenue within the Development Corporation Fund that is transferred to various funds to account for improvements to park and building facilities; housing assistance programs; recreation funding; and civic events as recommended to the City Council by the Capital Improvement Plan.

Expenditures and Expenses

In the government-wide statement of activities, expenses, including depreciation of capital assets, are reported by function or activity. In the governmental fund financial statements, expenditures are reported by class as current (further reported by function), capital outlay and debt service. In proprietary fund financial statements, expenses are reported by object or activity. Fiduciary funds report additions and deductions to net assets.

I.G. Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain amounts reported in the financial statements and the accompanying notes. Actual results could differ from those estimates.

II. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS

The governmental funds balance sheet includes a reconciliation between total fund balances - governmental funds and net assets of governmental activities as reported in the government-wide statement of net assets. The governmental funds statement of revenues, expenditures, and changes in fund balances includes a reconciliation between total net change in fund balances - governmental funds and change in net assets of governmental activities as reported in the government-wide statement of activities. One element of both

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reconciliations explains, "various reclassifications and eliminations are necessary to convert from the modified accrual basis of accounting to the accrual basis of accounting." The details of these differences are sufficiently described in the reconciliations; therefore, no additional disclosure is required.

III. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY

By its nature as a local governmental unit, the City and its component units are subject to various federal, state, and local laws and contractual regulations.

III.A. Deficit Fund Balances or Net Assets

The Fairmount Cemetery discretely presented component unit had a deficit fund balance of $145,378. The Cemetery is subsidized annually by the City; however, the subsidy currently budgeted will not cover the entire deficit in the next fiscal year.

III.B. Deposits and Investments Requirements

Custodial Credit Risk for Deposits

State law requires governmental entities to contract with financial institutions in which funds will be deposited to secure those deposits with insurance or pledged securities with a fair value equaling or exceeding the amount on deposit at the end of each business day. The pledged securities must be in the name of the governmental entity and held by the entity of its agent.

Since the City complies with this law, it has no substantial custodial credit risk for deposits.

Compliance with the Public Funds Investment Act

The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the areas of investment practices, management reports, and establishment of appropriate policies. Among other things, it requires a governmental entity to adopt, implement, and publicize an investment policy. That policy must address the following areas: (1) safety of principal and liquidity, (2) portfolio diversification, (3) allowable investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable stated maturity of portfolio investments, (7) maximum average dollar-weighted maturity allowed based on the stated maturity date for the portfolio, (8) investment staff quality and capabilities, and (9) bid solicitation preferences for CDs.

Statutes authorize the entity to invest in (1) obligations of the U.S. Treasury, certain U.S. agencies, and the State of Texas, (2) certificates of deposit, (3) certain municipal securities, (4) money market savings accounts, (5) repurchase agreements, (6) bankers' acceptances, (7) mutual funds, (8) investment pools, (9) guaranteed investment contracts, and (10) common trust funds. The Act also requires the entity to have independent auditors perform test procedures related to investment practices as provided by the Act. The City of San Angelo, Texas is in substantial compliance with the requirements of the Act and with local policies.

The City's investment policy authorizes investment in fully insured or collateralized certificates of deposit; obligations of the United States, its agencies, and instrumentalities; fully collateralized repurchase agreements; constant dollar local government investment pools (LGIPs); and SEC registered money market mutual funds, as allowed by state law (Texas Government Code 2256, Public Funds Investment Act) .

IV. DETAIL NOTES - TRANSACTIONS CLASSES! ACCOUNTS

The following notes present detail information to support the amounts reported in the basic financial statements for its various assets, liabilities, equity, revenues, and expenditures/expenses.

IV.A. Deposit and Investment Risks

As of September 30, 2012, the City of San Angelo, including its blended component unit, held the following investments. The carrying and fair value amounts are the same.

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Primary Government

Maturities in Years

Reported in Investments: Credit Rating Fair Value < than 1 Year 1 to 2 Years 3 to 5 Years

Certificates of Deposit NjA $ 4,004,986 $ 4,004,986 $ -0- $ -0-

U.S. Agencies AAA 20,914,591 8,414,591 7,500,000 5,000,000

Total Reported in Investments $ 24,919,577 $ 12,419,577 $ 7,500,000 $ 5,000,000

Included in Cash and Cash Equivalents:

2A-7 like Local Government Pools AAA 79,541,814 79,541,814 -0- -0-

Total Cash & Cash Equivalents $ 104,461,391 $ 91,961,391 $ 7,500,000 $ 5,000,000

Investments on Statement of Governmental Business-type

Net Assets Activities Activities Total

Current Investments $ 4,539,792 $ 1,747,858 $ 6,287,650

Restricted Investments 5,116,919 13,515,008 18,631,927

Total Investments $ 9,656,711 $ 15,262,866 $ 24,919,577

Additional policies and contractual provisions governing deposits and investments for the City of San Angelo, Texas are specified below:

Credit Risk

The primary stated objective of the City of San Angelo's adopted Investment Policy is the safety of principal and avoidance of principal loss. Credit risk within the City's portfolio among the authorized investments approved by the City's adopted Investment Policy is represented only in time and demand deposits, repurchase agreements, and non-rated SEC registered money market mutual funds. All other investments are rated AAA, or equivalent, by at least one nationally recognized rating agency. Investments are made primarily in obligations of the U.S. Government, its agencies or instrumentalities.

State law and the City of San Angelo's adopted Investment Policy restricts both time and demand deposits, including certificates of deposit, to those banks doing business in the State of Texas and further requires full insurance and/ or collateralization from these depositories (banks only). Certificates of deposit are limited to a stated maturity of one year. Collateral, with a 102% margin, is required, and collateral is limited to obligations of the U.S. Government, its agencies or instrumentalities, or direct obligations of Texas, its subdivisions or agencies rated at least A, or equivalent, as to investment quality by a nationally recognized statistical rating agency. Independent safekeeping is required outside the bank holding company with monthly reporting. Securities are priced at market on a daily basis as a contractual responsibility of the bank.

By policy and state law, repurchase agreements are limited to those with defined termination dates executed with a Texas bank or primary dealer (as defined by the Federal Reserve) . The agreements require an industry standard, written master repurchase agreement, and a minimum 102% margin on collateral as well as delivery versus payment settlement and independent safekeeping. Repurchase agreements may not exceed six months to stated maturity with the exception of flex repurchase agreements with a stated termination date not to exceed the planned completion date of the project(s).

The City's adopted Investment Policy restricts investment in SEC registered mutual funds to money market mutual funds striving to maintain a $1 net asset value as further defined by State Law. Neither the state law nor the Policy requires a rating.

Local government investment pools (LGIP) in Texas are required to be rated AAA or equivalent by at least one nationally recognized rating agency. The City Policy restricts to AAA-rated, "2a-7 like" (constant dollar) local government investment pools.

As of September 30, 2012 in the Total Overall Portfolio: • money markets represented 0.00% of the total portfolio, • certificates of deposit represented 3.83% of the total portfolio, • repurchase agreements represented 0.00% of the total portfolio,

45




• investment in the AAA-rated local government investment pools represented 76.14% of the total portfolio, and

• the remainder of the portfolio, 20.03%, was in U.S. Government securities rated AAA.

Concentration of Credit Risk

The City of San Angelo recognizes over-concentration of assets by market sector or maturity as a risk to the portfolio. The City's adopted Investment Policy establishes diversification as a major objective of the investment program and sets diversification limits for all authorized investment types, which are monitored on at least a monthly basis.

Diversification limits are established as: • U.S. Obligations • U.S. Agencies/Instrumentalities • Certificates of Deposit (total)

Certificates of Deposit (per bank) • Repurchase Agreements • Flex Repurchase Agreements • LGIP (total)

LGIP (ownership of pool) • Money Market Mutual Funds • FDIC Brokered Certificates of Deposit • Municipal & State Obligations

Issuer Limitation

As of September 30, 2012 in the Total Overall Portfolio,

80% 80% 40% 10% 50% 100% 80% 10% 75% 20% 30% 5%

• FDIC insured or collateralized certificates of deposit or money market funds in five banks represented 5.00 % of the total portfolio, and

• holdings in three separate local government investment pools (TexPool, LOGIC and TexSTAR) represented 76.14% of the total portfolio, the individual pools held 38.94%, 0.00%, and 37.20%, respectively.

Interest Rate Risk

In order to limit interest and market rate risk from changes in interest rates, the City of San Angelo's adopted Investment Policy sets maximum maturity dates and maximum weighted average maturity limits by fund type. The weighted average maturity 0N AM) of the total City portfolio is restricted to a maximum weighted average maturity of one year and a maximum WAM of three years for Lake Nasworthy.

As of September 30, 2012, in the Total Overall Portfolio: • no holding had a stated maturity date beyond 60 months, • holdings maturing beyond one year represented 11.97% of the total portfolio, and • the dollar-weighted average of the total portfolio was 63 days.

Custodial Credit Risk

To control custody and safekeeping risk, State law and the City of San Angelo's adopted Investment Policy requires collateral for all time and demand deposits, as well as collateral for repurchase agreements, be transferred delivery versus payment and held by an independent party approved by the City and held in the City of San Angelo's name. The custodian is required to provide original safekeeping receipts and monthly reporting of positions with position descriptions including market value for both type transactions. All repurchase agreements and deposits must be collateralized to 102% and be executed under written agreements. Depository agreements are executed under the terms of U.S. Financial Institutions Resource and Recovery Enforcement Act (FIRREA). The counter-party of each type of transaction is held contractually liable for monitoring and maintaining the required collateral margins on a daily basis.

As of September 30, 2012, of the Total Overall Portfolio: • FDIC insured or collateralized certificates of deposit represented 3.83%. All pledged bank

collateral for the certificates of deposit was held by an independent institution outside the bank's holding company.

• no repurchase agreements were owned.

46




• the portfolio contained 5.00% in fully insured and collateralized demand deposit accounts . All pledged bank collateral was held by an independent institution outside the pledging bank's holding company.

Component Units

Total bank deposits of the discretely presented component units were insured with Federal Deposit Insurance Corporation Insurance and were not subject to the custodial credit risk as defined above.

IV.B. Accounts Receivable


Receivables as of September 30, 2012 for the government's individual major governmental funds and nonmajor governmental funds, including the applicable allowances for uncollectible accounts, are as follows:

Accounts Receivables

Ambulance Code

Enforce. Demolition Parks &

Recreation Permits Program

Loans Sales Tax Misc.

Gross Accounts Receivable

Less:

General Fund

Development Corp. Fund

Sales Tax Capital Project

Capital Improvement

Fund

Other Governmental

Funds

Total Governmental

Activities

$ 7,312,789 $ 595,227

-0- $ 0- $ -0-

-0- $ -0- $ 7,312,789 595,227

424,526

38,664 45,309

-0--0-

734,718

$ 9,151,233 $

-0-

-0-

-0--0-

-0--0-

828,771

828,771

-0-

-0--0-

-0-4,220,000

-0-

$4,220,000

-0-

-0-

-0--0-

-0--0--0-

$ -0- $

-0-

-0-

-0--0-

324,480 -0-

607,578

932,058 $

424,526

38,664 45,309

324,480 4,220,000 2,171,067

15,132,062

Allowance for $ 6,826,688 $ Uncollectible

-0- $ -0- $ -0- $ 11,886 $ 6,838,574

Net Accounts Receivable

Miscellaneous Internal Service

Less: Allowance for

Uncollectible Net Internal

Service Accounts Receivable

Total Net Accounts Receivable

$ 2,324,545 $ 828,771 $4,220,000 $

$ -0- $ -0- $ -0- $

-0- -0- -0-

$ -0- $ -0- $ -0- $

$ -0- $ - 0- $ -0- $

47

-0- $ 920,172 $ 8,293,488

-0- $ -0- $ 353,121

-0- -0- 104,852)

-0- $ -0- $ 248,269

-0- $ -0- $ 8,541,757




Business-Type Activities

Receivables as of September 30, 2012 for the government's individual major enterprise funds and nonmajor enterprise funds, including allowances for uncollectible accounts, are as follows:

Other Total Water Sewer Airport Enterprise Enterprise Fund Fund Fund Funds Funds

Utilities Receivable $6,121,936 $2,025,791 $ -0- $ -0- $ 8,147,727 Meter Deposits 1,551 -0- -0- -0- 1,551 Miscellaneous 42,305 385,997 113,495 28,360 570,157 Net Accounts Receivable $6,165,792 $2,411,788 $ 113,495 $ 28,360 $ 8,719,435 Less: Allowance for

Uncollectibles $1,200,977 $ 420,804 $ -0- $ -0- $ 1,621,781 Net Total Receivable $4,964,815 $1,990,984 $ 113,495 $ 28,360 $ 7,097,654

IV.C. Deferred / Unearned Revenues

Governmental funds report deferred revenue in connection with receivables for revenues that are n ot considered to be available to liquidate liabilities of the current period. The City also reports unearned revenue for resources that have been received but not yet earned. At the end of the current year, the various components of deferred revenue and unearned revenue were as follows:

Unavailable Unearned Total

Deferred Revenue: Delinquent Property Taxes $ 1,368,870 $ -0- $ 1,368,870

Paving Assessment 55,971 -0- 55,971

Total Deferred Revenue $ 1,424,841 $ -0- $ 1,424,841

Unearned Revenue: Program Income $ -0- $ 470,651 $ 470,651

Rents and Leases -0- 10,825 10,825

Total Unearned Revenue $ -0- $ 481,476 $ 481,476

48




IV.D. Restricted Assets

The amounts reported as restricted assets of the governmental activities and business-type activities are comprised of assets held by trustee and depository banks for the following restricted purposes:

Primary Government


Deposits held for debt service

Deposits held for business development

Deposits held for purposes specified by donors

Deposits held for park improvements

Deposits held for Lake Nasworthy improvements

Total Governmental Activities


Deposits held for debt service

Deposits held for capital projects

Deposits held for construction

Total Business-type Activities

Component Units:

49

Cash and Cash

Equivalents

$

$

$

$

$

588,283

922,629

155,803

13,925

6,325,647

8,006,287

1,038,641

65,178,018

1,595,478

67,812,137

-0-

Investments

$

$

$

$

$

77,295

-0-

39,624

-0-

5,000,000

5,116,919

13,046

3,333,903

88,441

3,435,390

-0-




IV.E. Capital Assets

Current year changes in capital assets are summarized below:


Beginning Ending Balance Additions Retirements Transfers Balance

Assets Not Being DeQreciated: Land $ 4,248,486 $ -0- ($ 69,636) $ -0- $ 4,178,850 Construction in Progress 131°941890 1616461025 -0- -0- 29,74°1915

Total Non-Depreciable $17,3431376 $161646,025 ($ 691636) $ -0- $3319191765 Assets Being DeQreciated:

Buildings $45,311,184 $ 407,250 ($ 705,570) $ -0- $45,012,864 Improvements Other Than

Buildings 26,812,732 38,332 ( -0- 26,845,874 Infrastructure 19,742,060 -0- -0- 19,742,060 Machinery and Equipment 30,429587 1,599,281 128 102 30950,087

Total Depreciable $122,2951563 210441863 $ 128,102 122,550,885 Less Accumulated DeQreciation:

Buildings $ 22,434,231 $ 1,645,514 ($ 638,752) $ -0- $ 23,440,993 Improvements Other Than

Buildings 5,410,564 1,911,844 7,729) -0- 7,314,679 Infrastructure 19,324,310 31,741 -0- -0- 19,356,051 Machinery and

Equipment 23,215,705 215551324 1,1891151) 1261228 2417081106 Total Accumulated

Depreciation $ 70,3841810 $ 611441423 ($1,8351632) $ 1261228 $ 74,8191829 Assets Being Depreciated - Net

$ 51,910,753 ($4,099,560) ($ 82 ,011) $ 1,874 $ 47,731,056 Governmental Activities

Capital Assets - Net $ 69,254,129 $12,546,465 ($ 151,647) $ 1,874 $ 81,650,821

50




Business-tvQe Activities


Assets Not Being Depreciated:

Land $ 7,756,971 $ -0- $ -0- $ -0- $ 7,756 ,971 Construction in Progress 17,155,507 37,170,419 ( 6,827,003) -0- 47,498,923

Total Non-Depreciable $ 24,912,478 $37,170,419 ($6,827,003) $ -0- $55,255,894

Assets Being Depreciated: Buildings $ 29,253,987 $ -0- $ -0- $ -0- $29,253,987 Improvements Other

Than Buildings 20,767,648 -0- -0- -0- 20,767,648 Infrastructure 170,871,717 6,763,480 -0- -0- 177,635,197 Machinery and

Equipment 21,924,506 1,049,431 ( 315,242) ( 129,322) 22,529,373 Total Depreciable $242,817,858 $ 7,812,911 ($ 315,242) ($ 129,322) $250,186,205

Less Accumulated Depreciation:

Buildings $ 16,768,436 $ 615,757 $ -0- $ -0- $ 17,384,193 Improvements Other

Than Buildings 5,905,453 1,791,413 -0- -0- 7,696,866 Infrastructure 78,095,189 4,370,202 -0- -0- 82,465,391 Machinery and

Equipment 13,619,083 1,363,549 ( 305,501) ( 127,448) 14,549,683 Total Accumulated

Depreciation $114,388,161 $ 8 ,140,921 ($ 305,501) ($ 127,448) $122,096,133 Assets Being Depreciated -Net $128,429,697 ($ 328,010) ($ 9,741) ($ 1,874) $128,090,072 Business-type Activities Capital Assets - Net $153,342,175 $36,842,409 ($6,836,744) ($ 1,874) $183,345,966

51




Discretely Presented Com12onent Unit - Fort Concho Museum


Assets Not Being Depreciated: Land $ 408,640 $ -0- $ -0- $ -0- $ 408,640

Total Non-Depreciable $ 408,640 $ -O- S; -0- $ -0- $ 408,640 Assets Being Depreciated:

Buildings $ 4,305,894 $ -0- $ -0- $ -0- $ 4,305,894 Improvements Other Than

Buildings 6,500 -0- -0- -0- 6,500 Machinery and Equipment 89,038 -0- -0- -0- 89,038

Total Depreciable $ 4,401,432 $ -0- $ -0- $ -0- $ 4,401,432 Less Accumulated Depreciation:

Buildings $ 2,978,785 $ 112,325 $ -0- $ -0- $ 3,091,110 Improvements Other Than

Buildings 3,846 325 -0- -0- 4,171 Machinery and Equipment 89,596 -0- -0- -0- 89,596

Total Accumulated Depreciation $ 3,072,227 $ 112,650 $ -0- $ -0- $ 3,184,877

Assets Being Depreciated - Net $ 1,329,205 ($ 112,650) $ -O- S; -0- $ 1,216,555 Governmental Activities Capital

Assets - Net $ 1,737,845 ($ 112,650) $ -0- $ -0- $ 1,625,195

Discretely Presented Com12onent Unit - Fairmount Cemetery


Assets Not Being Depreciated: Land $ 4,428 $ -0- $ -0- $ -0- $ 4,428

Total Non-Depreciable $ 4,428 $ -0- $ -0- $ -0- $ 4,428 Assets Being Depreciated:

Buildings $ 73,483 $ -0- $ -0- $ -0- $ 73,483 Improvements Other Than

Buildings 111,139 -0- -0- -0- 111,139 Machinery and Equipment 183,717 7,279 -0- 1,220 192,216

Total Depreciable $ 368,339 $ 7,279 $ -O- S; 1,220 $ 376,838 Less Accumulated Depreciation:

Buildings $ 73,482 $ -0- $ -0- $ -0- $ 73,482 Improvements Other Than

Buildings 86,101 4,342 -0- -0- 90,443 Machinery and Equipment 116,334 10,393 -0- 1,220 127,947

Total Accumulated Depreciation $ 275,917 $ 14,735 $ -0- $ 1,220 $ 291,872

Assets Being Depreciated - Net $ 92,422 ($ 7,456) $ -0- $ -O- S; 84,966 Governmental Activities Capital

Assets - Net $ 96,850 ($ 7,456) $ -0- $ -0- $ 89,394

52




Depreciation expense was charged to functions in the statement of activities as follows:

Governmental Activities: General Government Public Safety Public Works and Transportation Public Facilities Health and Human Services Culture, Parks, and Recreation Urban Redevelopment and Housing Capital Assets Held by the City's Internal Service Funds are Charged to the various

functions on their usage of the assets Total Depreciation Expense - Governmental Activities

Business-type Activities: Water Sewer Airport State Office Building

Total Depreciation Expense - Business-type Activities

Discretely Presented Component Units: Fort Concho Fairmount Cemetery

IV.F. Interfund Receivables, Payables, and Transfers

Interfund Receivables and Payables

Interfund receivables and payables at September 30, 2012 consist of the following:

Receivable Fund

General Fund General Fund General Fund General Fund General Fund

Total

Payable Fund

Internal Service Fund Airport Fund State Office Building Community Development HOME

Reconciliation to Fund Financial Statements:

Governmental funds Internal Service Funds

Total

Amount

$ 365 533,747 134,415 626,995

78,340 $ 1,373,862

Due From Other Funds

$ 1,373,862 -0-

$ 1,373,862

53

Due To Other Funds

$ 1,373,497 365

$ 1,373,862

$

$

$

$

$ $

228,791 1,926,628

363,054 1,757,665

146,971 1,148,627

33,259

539,428 6,144,423

3,033,321 2,250,367 2,634,251

222,982 8,140,921

112,650 14,735




Interfund Transfers

Interfund Transfers for the year ended September 30, 2012 were as follows:

Transfer From Transfer To Amount Nature of Interfund Balance General Fund Sewer Fund $ 95,000 Budget Transfer General Fund Intergovernmental Fund 373,715 Budgeted Transfer Development Corp. Fund General Fund 359,382 Pay for Development Corporation Staff Development Corp. Fund General Fund 403,386 Sports Complex Maintenance Development Corp. Fund Debt Service Fund 2,852,869 Debt Service Fund Development Corp. Fund Capital Project Fund 4,220,000 * Voter Approved Project Development Corp. Fund Special Revenue Fund 85,513 * Expanded the Affordable Housing

Program Development Corp. Fund Water Fund 1,500,000 * Debt Service Lake Nasworthy Trust Fund Water Fund 80,346 Investment Income Allocated for

Improvements Water Fund General Fund 1,249,177 To Fund Franchise Fees Water Fund General Fund 1,461,153 To Fund Administrative Fees Sewer Fund General Fund 578,761 To Fund Franchise Fees Sewer Fund General Fund 185,336 To Fund Administrative Fees Sewer Fund General Fund 500,000 Pilot Transfer Sewer Fund Water Fund 129,889 To Reimburse Employee Pay Expense

$14,074,527

*The City made these one-time transfers during the year ended September 30, 2012.

Reconciliation to Fund Financial Transfers to Transfers from Statements: Other Funds Other Funds

Governmental Funds: General Fund $ 468,715 $ 4,737,195 Development Corp. Fund 9,421,149 -0-Sales Tax Capital Project 4,220,000 Other Governmental Funds 80,346 3 ,312,097

Total Governmental Funds $ 9,970,210 $ 12,269,292 Proprietary Funds:

Water Enterprise Fund $ 2 ,710,330 $ 1,710,235 Sewer Enterprise Fund 1,393,987 95,000

Total Proprietary Funds $ 4 ,104,317 $ 1,805,235 Totals $ 14,074,527 $ 14,074,527

Transfer of Reconciliation to Statement of Transfers to Transfers From Capital Net Activities: Other Funds Other Funds Assets Transfers Net Transfers for governmental

activities: Governmental Funds ($ 9,970,210) $ 12,269,292 $ -0- $ 2,299,082

Total Net Transfers for governmental activities ($ 9 ,970,210) $ 12,269,292 $ -0- $ 2,299,082

Net Transfers for business-type activities:

Enterprise Funds ($ 4,104,317) $ 1,805,235 $ -0- ($2,299,082) Total Net Transfers for

business-type activities ($ 4,104,317) $ 1,805,235 $ -0- ($2,299,082)

54




The City subsidizes the annual operations of the two discretely presented component units. Transfers between the primary government and the component units for the year ended September 30, 2012 were as follows :

Transfer From

General Fund General Fund

IV.G Leases

Transfer To

Fort Concho Museum Fund Fairmount Cemetery Fund

Operating Leases - City as a Lessor

$

$

Amount

301,431 16,732

318,163

Nature of Interfund Balance

Budgeted Annual Funding Budgeted Annual Funding

The City leases out most of the space in the State Office Building, land around Lake Nasworthy, the sewer treatment plant, and certain facilities at the airport. None of the lease agreements are non-cancelable. The land cost is $3,161,355.The depreciable facilities have total cost of $13,995,773 with accumulated depreciation of $8,131,339 leaving the carrying amount at $5,864,434. Total rent received during the year was $2,374,664 .

Operating Leases - City as a Lessee

The City rents copiers on a month-to-month basis. Total rental cost for the year was $135,451.

Capital Leases - City as a Lessee

The City entered into a lease agreement as lessee for financing the acquisition of a voice-over internet phone system in fiscal year 2009 . The lease agreement qualified as a capital lease for accounting purposes; therefore, was recorded in the Communications Internal Service Fund at the present value of the future minimum lease payments as of the inception date. The phone system acquired by this lease agreement is recorded at historic cost, less accumulated depreciation.

IV.H. Long-Term Debt

The City's long-term debt is segregated by the amounts involving governmental activities, business-type activities, and component units.

Governmental Activities Long-Term Debt

As of September 30,2012, the governmental activities long-term debt consisted of the following:

Accrued Compensated Absences:

Current Portion Noncurrent Portion

Total Accrued Compensated Absences

Landfill Postclosure Care Liability:

Landfill Postclosure Care Liability

$

$

$

55

504,637 9,588,099

10,092,736

3289.216




Revenue Bonds Payable:

2009 Series General Obligation Refunding Bond, dated July 21,2009, issued by the City of San Angelo, secured by ad valorem tax revenue, interest rates from 2.00%-4.00%, final maturity February 15, 2017. The bond's debt service is currently paid with ad valorem tax.

2006 Series Certificate of Obligation, dated October 24, 2006, issued by the City of San Angelo, secured by combination tax and surplus revenue, interest rates from 4.75%-5.00%, final maturity February 15, 2016. The bond's debt service is currently paid with ad valorem tax and surplus revenue.

2007 -B Series Certificate of Obligation, dated August 21, 2007, issued by the City of San Angelo, secured by combination tax and surplus revenue, interest rates from 4 .50%-5.00%, final maturity February 15, 2013. The bond's debt service is currently paid with sales tax and surplus revenue.

2009 Series Certificate of Obligation, dated July 21,2009, issued by the City of San Angelo, secured by combination tax and surplus revenue, interest rates from 2.00%-5.00%, final maturity February 15, 2029. The bond's debt service is currently paid with ad valorem tax and surplus revenue.

2011-A Series Certificate of Obligation, dated July 6, 2011, issued by the City of San Angelo, secured by combination tax and surplus revenue, interest rates from 2.00%-5.00%, final maturity February 15, 1936. The bond's debt service is currently paid with ad valorem tax and surplus revenue.

2005 Series Certificate of Obligation, dated November 8, 2005, issued by the City of San Angelo, secured by pledged sales tax, interest rates from 3.25%-5.00%, final maturity February 15, 2020. The bond's debt service is currently paid with restricted sales tax.

2008 Series Certificate of Obligation, dated September 11, 2008, issued by the City of San Angelo, secured by pledged sales tax, interest rates from 3.50%-5.00%, fmal maturity February 15, 2025. The bond's debt service is currently paid with restricted sales tax.

Total Revenue Bonds Payable Add: Unamortized Bond Premium

Total Revenue Bonds Payable, Net

Current Portion, Net Non-current Portion, Net


Note Payable:

Section 108 HUD Guaranteed Promissory Note to U.S. Department of Housing and Urban Development, original issue amount of $2,035,000, interest rate of 2.00%-

$ 555,428

1,240,000

1,385,000

14,545,000

13,625,000

10,355,000

9,745,000

$ 51,450,428 204,178

$ 51,654,606

$ 3,680,428 47,974,178

$ 51,654,606

5.00%, final maturity August 1, 2030. ~$~==",;1;.!,,9;,;2~8;;;;,~0~0~0=

Current portion $ 107,000 Non-current portion 1,821,000

Total Note Payable =~$==~1,~9,;;;;2,;;;,8h;'0",;0,,;:;0=

56




Changes in Long-Term Debt:

Balance Balance Amount September 30, September 30, Due in One

2011 Additions Deductions 2012 Year Governmental Activities

Compensated Absences $ 10,085,825 $ 504,465 $ 496,950 $ 10,092,736 $ 504,637 Capital Lease Oblig. 176,756 -0- 176,756 -0- -0-OPEB Obligation 5,511,925 2,054,519 -0- 7,566,444 -0-InsuranceClaims Payable 1,949,935 2,264,372 1,165,422 3,048,885 1,251,439 Landfill Postclosure 3,092,496 196,720 -0- 3,289,216 -0-Revenue Bonds Payable 55,094,134 -0- 3,439,528 51,654,606 3,680,428 Note Payable 2,035!000 -0- 107,000 1!928!000 107!000

$ 77,946,071 $ 5,020,076 $ 5,385,656 $ 77,580,491 $5,543,504

Debt Service Requirements to Maturity:

For the Year Ending September 30, Principal Interest 201 3 2014 2015 2016 2017

2018-2022 2023-2027 2028-2032 2032-2037

Total

Business-Type Activities Long-Term Debt

$

$

3,787,428 3,092,000 2,527,000 2,617,000 2,382,000

13,370,000 12,625,000 6,293,000 5!965!000

52,658,428

$ 2,271,154 2,131,782 2,026,053 1,924,633 1,821,584 7,418,480 4,269,736 1,81 5 ,973

495,406 $ 24,174,801

As of September 30,2012, the business-type activities long-term debt consisted of the following:


Current Portion Non-current Portion


57

$

$

108,294 1,438,769 1,547,063




Revenue Bonds Payable:

2007 Series General Obligation Refunding Bond, dated August 21, 2007, issued by the City of San Angelo, secured by utility revenue, interest rates from 4.00%-4.50%, final maturity February 15,2021.

2007-A Series General Obligation Refunding Bond, dated August 21, 2007, issued by the City of San Angelo, secured by utility revenue, interest rates from 4.00-5.25%, final maturity February 15, 2027.

2011 Series General Obligation Refunding Bond, dated April 6, 2011, issued by the City of San Angelo, secured by utility revenue, interest rates from 2.00%-5.00%, final maturity February 15, 2023.

2001-B Series General Obligation Refunding Bond, dated April 6, 2011, issued by the City of San Angelo, secured by utility revenue, interest rates from 2.00%-5.00%, final maturity February 15,2023.

2009 Series General Obligation Refunding Bond, dated July 21,2009, issued by the City of San Angelo, secured by ad valorem tax revenue, interest rates from 2.00%-4.00%, final maturity February 15, 2017.

2011 Series General Obligation Refunding Bond, dated April 6, 2011, issued by the City of San Angelo, secured by ad valorem tax revenue, interest rates from 2.00%-5.00%, final maturity February 15, 2023.

2011 Series General Obligation Refunding Bond, dated April 6, 2011, issued by the City of San Angelo, secured by ad valorem tax revenue, interest rates from 2.00%-5.00%, final maturity February 15, 2023

Total Revenue Bonds Payable Add: Unamortized Bond Premium


Current Portion, Net Non-current Portion, Net

Total Revenue Bonds Payable, Net Note Payable:

2011-B Series Drinking Water SRF Promissory Note to Texas Water Development Board, original issue amount of $120,000,000, secured by utility revenues, interest rates of 0.00%-2.07%, final maturity September 15, 2031.

Promissory Note to City of San Angelo Development Corp.

Curren t Portion Non-current Portion, Net

Total Note Payable

58

$ 8,445,000

15,780,000

12,626,550

12,975,795

1,634,500

376,110

886,545

$ 52,724,500 189,333

iii 52,913,833

$ 3,551,627 49,3621206

$ 52,913,833

$ 114,250,000

3971114

$ 114,647,114

$ 5,751,765 1081895,349

iii 114,647,114





Balance September 30,

2011 Business-type Activities

Compensated Absences OPEB Obligation

$ 1,644,251 847,263

11,970,660 56,929,422

120,496,936

Water Rights Obligation Revenue Bonds Payable Note Payable

$ 191,888,532

Debt Service Requirements to Maturity:

For the Year Ending September 30,

Component Units

2013 2013 2015 2016 2017

2018-2022 2023-2027 2028-2032

Total

Additions

$

$

225,643 336,581

-0--0--0-

562,224

Balance Amount Due September 30, in One Year

Deductions 2012

$ 322,831 -0-

1,549,842 4,015,589 5,849,822

$11,738,084

$ 1,547,063 1,183,844

10,420,818 52,913,833

114,647,114 $ 180,712,672

$ 108,294 -0-

1,702,835 3,419,943 5,751,765

$10,982,837

Interest $

Principal 9,884,572

10,035,000 10,225,000 10,390,000 10,610,000 51,100,000 38,410,000 26,320,000

$ 3,178,291

$ 166,974,572

3,036,973 2,871,015 2,685,097 2,487,371 9,091,579 4,159,790

619,532 $ 28,129,648

As of September 30,2012, the component units' debt consisted of the following:


Fort Concho Museum Curren t Portion Noncurrent Portion


Fairmount Cemetery Curren t Portion Noncurrent Portion



$ -0-122,472

$ 122,472

$ -0-66,341

$ 66,341


2011 Additions Deductions


2012

Amount Due in One

Year Fort Concho Museum

Compensated Absences

Fairmount Cemetery Compensated Absences

Advanced Refunding

$ 106,431 $ 16,041 $

$ 57,245 $ 9,096 $

-0- $ 122,472 $ -0-

-0- $ 66,341 $ -0-

On April 1, 2011, the City issued $13.7 million series 2011 Sales Tax and Utility System Revenue Bonds with an interest rate of 3.20% to advance refund several bonds from 1998 to 2007, with interest rates ranging from 4.17% to 4.44%. There was no advanced refunding during the year ended September 30,2012.

59




Defeased Bonds Outstanding

The City, through its various public trusts, has in substance defeased a number of outstanding bond issues by placing deposits in irrevocable trusts (escrow accounts) for the purchase of u.s. government securities to pay the principal and interest on the refunded bonds as they become due and payable. For financial reporting purposes, both the defeased bonds outstanding and the escrowed securities have been excluded from the financial statements. As of September 30,2012, there were no defeased bonds outstanding.

Landfill Closure and Post-Closure

Federal and state laws and regulations require the placement of a final cover on landfills when they stop accepting waste and the performance of certain maintenance and monitoring functions at the site for thirty years after closure.

The City owns a landfill site of approximately 275 acres. The operation of the landfill has been contracted out to a private company. The contract operator has agreed, at its own cost, to perform all closure functions in accordance with federal and state laws and regulations and to provide the City with any assurances required to demonstrate its financial ability to carry out these functions. The post-closure care costs are the responsibility of the City. Although those costs will be paid only after the date the landfill stops accepting waste, the City reports a portion of these costs as a liability in general long-term debt. Landfill post-closure care liability at year-end of $3,289,216 represents the cumulative amount to date based on the use of approximately 65.76% of the estimated capacity of the landfill. The City will recognize the remaining estimated cost of post-closure care of $5,001,849 as the remaining estimated capacity is utilized. These amounts are based on expected future costs to perform all post-closure activities based upon the current cost of those activities. Based upon current usage and capacity estimates, the landfill could continue accepting solid waste for approximately 22 more years. Actual costs may differ from the estimated amounts due to inflation and changes in technology and/or applicable laws and regulations between now and the actual date of closure. The City has accumulated $3,289,216 to be used for post-closure care costs, which is reflected as designated fund balance in the general fund. This amount represents the costs applicable to the portion of the landfill capacity utilized since fiscal year 1993.

Long-term Water Purchase Contracts

The City is obligated to make specific annual payments to the contractors under three unconditional water purchase contracts, whether the City actually receives water or not. These rights are being treated as intangible assets with indefinite useful lives. The contractors obtained permits to impound water from the State of Texas and constructed three dams and reservoirs with financing obtained using water purchase contracts as a basis for obtaining credit and as a means for the payment and security of all bonds issued by the Colorado River Municipal Water District projects. The City is also obligated under these three contracts for annual operating expenses of the projects. Further details of each contract follow:

San Angelo Water Supply Corporation

Project Name: Twin Buttes Dam and Reservoir (Twin Buttes) - Annual Payments of $450,000 to $470,000 are required through the year 2015 for the retirement of the contractor's debt. Total estimated payments are $16,327,293. The City is contractually obligated to operate and maintain the project storage works and the basic recreational facilities for the useful life of the project.

Colorado River Municipal Water District (CRMWD)

Project Name: Spence Dam and Reservoir (Spence) - By contract dated August 19, 1997; the City exercised its option to continue receiving water for the entire useful life of the dam and reservoir. Monthly payments of $6,370 from January 1, 1996 through September 30, 2021 are required under the new contract. Payments under the prior contract and the current one will total $3,866,330.

Project Name: Freese Dam and Ivie Reservoir (Ivie Reservoir) - Annual payments of $685,255 to $866,852 are required through the year 2016 for the retirement of the contractor's debt. Total estimated payments are $25,544,780. The City is obligated under the contract for 16.54% of annual operating expenses for the entire useful life of the project.

60




Project Name: Ivie Pipeline - Annual payments of $741,463 to $847,529 are required through the year 2021 for the retirement of the contractor's debt. Total estimated payments are approximately $22,322,669. The City is responsible for the operation and maintenance of the pipeline system to its juncture point just north of the city limits for the entire life of the system as follows:

27.78% 3l.25%

Central Station and System Minimum Electric Power Charges Other Electric pro-rata for water received

The City's future annual commitments under the contracts are as follows:

Fiscal Year Twin Buttes SEence Ivie Reservoir Ivie PiEeline Total

2013 $ 470,000 $ 76,440 $ 685,583 $ 470,812 $ 1,702,835

2014 470,000 76,440 726,933 500,265 1,773,638

2015 468,653 76,440 774,072 529,278 1,848,443

2016 -0- 76,440 829,481 564,007 1,469,928

2017 -0- 76,440 -0- 598,296 674,736

2018-2021 -0- 305,760 -0- 2,792,779 3,098,539

Total Commitments $ 1,408,653 $ 687,960 $ 3,016,069 $ 5,455,437 $ 10,568,119

The City paid $ 1,642,552 under all of these water purchase contracts in the current year.

61




IV.I. Fund Balances and Net Assets

Fund Balances

The following table shows the fund balance classifications as shown on the Governmental Funds Balance Sheet in accordance with GASB Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions:

Nonspendable for: Long-term Receivable Inventory

Total Nonspendable

Restricted for: Economic Development Grant Expenditures San ta Fe Park Lake Nasworthy

Total Restricted

Committed for: Designated Purposes

Total Committed

Assigned for: Debt Service Capital Improvements

Total Assigned

Restatements

Sales Tax Development Capital

General Corporation Project Fund

$ 402,787 1,058,059

$ 1,460,846

$ 8,550,947

$ 8,550,947

$8,320,135 $8,320,135

The City restated beginning net assets and fund balances as shown below:

Business-Type Activities: Beginning Net Assets as Previously Reported Less: Understatement of Allowance for Doubtful

Accounts Beginning Net Assets, as Restated

62

Government-Wide

$ 157,846,605

( 225,708) $ 157620897

Capital Other Improvement Governmental

$ $

Plan Funds

$ 166,281 1,067,224

13,925 11,332,835

$ 12,580,265

$ 195,409 $ 195,409

$ 701,355 1,370,464 1,370,464 $ 701,355

Fund Level

$ 157,846,605

( 225,708) $ 157,620,897




IV.J Segment Information

The City issued revenue bonds and certificates of obligation to finance additions and improvements to its Water and Sewer facilities and construction costs and improvements to its State Office Building. Investors in the bonds and certificates rely solely on the revenue generated by the individual activities for repayment. Financial information for the Water and Sewer funds (major funds) is reported separately in the proprietary funds statement of net assets, statement of activities, and statement of cash flows. Summary financial information for the State Office Building fund is presented below:

Condensed Statement of Net Assets Assets

Current Assets Capital Assets Other Non-Current Assets

Total Assets Liabilities

Current Liabilities Noncurrent Liabilities Due Within One Year Noncurrent Liabilities Due After One Year

Total Liabilities Net Assets

Invested in Capital Assets, Net of Related Debt Unrestricted

Total Net Assets Total Liabilities and Net Assets

Condensed Statement of Revenues. Expenses. and Changes in Net Assets Revenues Pledged for Payment of Bonds and COs Cost of Sales and Services and Administrative Depreciation and Amortization

Operating Income Non-Operating Revenues (Expenses)

Investment Income Interest Expense Change in Net Assets

Net Assets - Beginnin g Net Assets - Ending

Condensed Statement of Cash Flows Net Cash Provided (Used) by:

Operating Activities Non-Capital Financing Activities Capital and Related Financing Activities Investing Activities

Net Increase (Decrease) in Cash Cash and Cash Equivalents - Beginning Cash and Cash Equivalents - Ending

63

$

$

$

$

$

! $ $

$ (

! ($

! ($

$

$

($

$

80,274 4,064,634

-0-4,144,908

202,026 304,572

2,711,385 3,217,983

1,084,755 157,830) 926,925

4,144,908

1,161,119 945,427) 222,982)

7,290)

487 103,929) 110,732)

1,037,657 926,925

429,881 -0-

475,566) 21,036

24,649) 66,109 41,460




V. OTHER INFORMATION

V.A. 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 for which the government carries commercial insurance. The City manages these various risks of loss as follows:

Risk Category General/ Professional

Liability Workers' Compensation Property Damage Employee/Retiree Health Pollution Liability

Retained Risk Deductibles up to $500,000

$500,000/ Occurrence / Person $10,000 to $25,000 100% of Risk $10,000

Commercial Insurance Purchased Up to $10,000,000 Less Deductible

$1,OOO,OOO/Occur/Yr. Less Retained Risk Up to $143,503,324 Less Deductibles None $1,000,000

The amount of settlements for each of the past three fiscal years has not exceeded insurance coverage. Coverages have not changed from the prior year.

All of the City's funds participate in the employee/retiree health, property and casualty, and workers' compensation programs and make payments to the internal service funds based on actuarial estimates for liability and workers' compensation in amounts needed to pay prior and current year claims and to establish "reserves" for catastrophic losses. The payments for employee/retiree health were the amounts previously paid for commercial insurance coverage. The estimate calculation includes costs such as legal fees and expert witnesses but excludes general administrative and risk management services as well as costs of excess coverages and actuarial fees. The reserves (reported as unrestricted net assets) at year-end were $1,100,401, $1,199,887, and $45,626 for employee/retiree health, property and casualty, and workers compensation, respectively.

The claims liabilities reported in the funds are based on an actuarial estimate for property and casualty, workers compensation, and claims payments after year-end for employee/retiree health. The actuarial liabilities are discounted to present value using a 3% annual investment return on assets held in support of the liabilities and are based on industry payments modified by the City's actual experience.

Changes in the funds' liabilities for the past two fiscal years were as follows:

Employee/ Property & Workers' Retired Health Casualty Coml2ensation Total

September 30,2010 $ 259,687 $ 583,943 $ 1,099,380 $ 1,943,010 FYll Incurred 3,353,257 56,149 479,933 3,889,339 FYll Paid ( 3 12301244) ( 1871241) ( 464,925) ( 3,882 1410)

September 30, 2011 $ 382,700 $ 452,851 $ 1,114,388 $ 1,949,939 FY12 Incurred 717,587 701,954 844,831 2,264,372 FY12 Paid ( 3291958) ( 3291958) ~

5051506) ( 1,1651422) September 30,2012 $ 770,329 $ 824,847 1,453,713 $ 3,048,889

64




V.B. Commitments and Contingencies

Construction Commitments At year-end, the City had the following major projects in progress:

Original Spent to

Project Descri~tions Funding Source Contract Date Balance Hickory Water Supply 1/2 Cent Sales Tax, Water Transmission Fund $39,000,000 $21,215,806 $17,784,194

'12 Cent Sales Tax, Water Hickory Water Supply Fund 2,729,464 2,797,140 67,676) Hickory Water Supply Pump 'h Cent Sales Tax, Water Station Fund 12,853,000 1,863,239 10,989,761

'h Cent Sales Tax, Water Hickory Water Supply Fund 14,140,000 5,604,479 8,535,521

Concho Park & Trail 'h Cent Sales Tax 9,300,000 6,355,184 2,944,816

City Hall & Health Building Certificates of Obligation 9,083,000 10,679,800 ( 1,596,800)

Terminal Renovations FAA Grants and PFC 5,925,715 659,792 5,265,923

50th Street & Grape Creek 1/2 Cent Sales Tax 3,546,613 3,327,863 218,750

High Service Pump Station Water Fund 3,708,200 2,840,589 867,611

Community Aquatics Facility '12 Cent Sales Tax 2,725,000 2,649,851 75,149

V.C. Federal Assistance Programs

Amounts received or receivable from grantor agencies are subject to adjustments by the grantor agencies, principally the federal government, upon review of audit reports on those programs. 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 grantors cannot be determined at this time.

V.D. Litigation

The City is a defendant in several lawsuits. Lawsuits pending on September 30, 2012 represented no material adverse financial impact to the City. Any potential judgments or awards related to these lawsuits are included in the loss reserves and estimated claims payable from the City's Self-Insurance Funds.

VI. EMPLOYEE RETIREMENT BENEFITS

The City contributes to a single-employer defined benefit pension plan (San Angelo Firemen's Relief and Retirement Fund), which covers fire department employees. The City also provides a non-traditional hybrid defined benefit plan through the statewide municipal retirement system (Texas Municipal Retirement System) for the remainder of the City's employees. Additionally, the City provides an alternative to Social Security for part-time, seasonal, and temporary employees and a post-employment health benefit plan.

VI.A. Defined Benefit Plan

Plan Description

The Board of Trustees of the San Angelo Firemen's Relief and Retirement Fund is the administrator of a single-employer defined benefit pension plan. This pension fund is a trust fund. The Board acts independently of the governing body of the City. The plan is established under the authority of the Texas Local Firefighters' Retirement Act (TLFFRA). The plan covers current and former firefighters of the City of San Angelo, as well as certain beneficiaries of former firefighters. The plan provides service retirement, death, and disability and withdrawal benefits. These benefits become fully vested after 20 years of credited service. A partially vested deferred benefit is available for firefighters who terminate employment with at least 10, but

65




less than 20, years of service. Employees may retire at age 50 with 20 years of service. A reduced early service retirement benefit is available for employees who terminate employment with 20 or more years of service regardless of age. The plan, as amended in September 2007, provides a monthly normal service retirement benefit, payable in a joint and 72% to surviving spouse form of annuity. The monthly benefit is equal to 67.5% of highest 48-month average salary plus $230 per month for each year of service in excess of 20 years for fire fighters hired prior to May 1, 1986. The monthly benefit is equal to 66% of highest 48-month average salary plus $230 per month for each year of services in excess of 20 years for fire fighters hired after April 30, 1986.

A firefighter has the option to participate in the Optional Retirement Program (ORP) or the Retroactive Deferred Retirement Option Program (RETRO DROP), which will provide a lump sum benefit and a reduced monthly benefit upon termination of employment. A joint and 100% surviving spouse option is also available instead of the standard joint and 72% to surviving spouse form.

Effective January 1, 1997, the plan was amended to provide automatic post-retirement benefit increases of 1.2% per year deferred to begin at age 61 for firefighters retiring after January 1, 1997. In addition, the fund has authority to provide, and has periodically in the past provided for, ad hoc post-retirement benefit increases. An ad hoc post-retirement benefit increase to retirees as on January 1, 2002 was granted. The benefit provisions of this plan are authorized by the TLFFRA. TLFFRA provides the authority and procedure to amend benefit provisions.

Annual reports including required supplementary information can be obtained from the Board of Trustees of the San Angelo Firemen's Relief and Retirement Fund, P.O. Box 1751, San Angelo, Texas 76902.

Funding Policy

The contribution proviSIOns of this plan are authorized by TLFFRA. TLFFRA provides the authority and procedure to change the amount of contributions determined as a percentage of pay by each firefighter and a percent of payroll by the City. While the contributions requirements are not actuarially determined, state law requires that each plan of benefits adopted by the plan must be approved by an eligible actuary. The actuary certifies that the contribution commitment by the firefighters and the city provides an adequate financing arrangement. The City's annual pension cost for the current year and related information is as follows:

Contribution Rates:

City - Firefighters hired before May 1986

City - Firefighters hired before April 1986

Plan Members

Actuarial Valuation Date

Actuarial Cost Method

Amortization Method

Remaining Amortization Period

Asset Valuation Method

Actuarial Assumptions: Inflation Rate

Investment Return Rate

Projected Salary Increases

Projected Payroll Growth Rate

Post-Retirement Cost-of-Living Adjustments

21.65% required

20.20% required

21.65% made

20.20% made

14.20% required 14.20% made

12/31/2011 Latest Actuarial Update

Aggregate Entry Age Normal Actuarial Cost

Level Percentage of Projected Payroll

49 Years

5 - Year Smoothing Method for All Years

4 .0%

7.9%

Graduated scale based on firefighter age

4 .0%

1.2%*

* Deferred to begin the January after age 63 for firefighters retiring after January 1, 1997.

66




Annual Pension Cost and Net Pension Obligation The City's Annual Pension Cost (APC) and Net Pension Obligation (NPO) as of September 30, 2012 are as follows:

Annual Required Contribution (ARC) Interest on NPO Adjustment to the ARC Annual Pension Cost (APC) Contributions Made Increase in Net Pension Obligation Net Pension Obligation/(Asset) , Beginning of Year Net Pension Obligation/(Asset), End of Year

Three-Year Trend Information

$

$ ( $

$

2,364,055 50,323

34,436) 2,379,942 1,876,571)

503,371 637,000

1,140,371

Fiscal Year Annual Pension Actual Contribution Percentage of APC Ending Cost Made Contributed

September 30, 2009 $2,002,138 $1,844,212 92.1% 2010 $2,121,769 $1,856,260 87.5% 2011 $2,379,942 $1,876,571 78.8%

VI.B. Hybrid Defined Benefit Plan

Plan Description

Net Pension Obligation/ (Asset)

$ 371,491 $ 637,000 $1,140,371

The City provides pension benefits for all of its full-time employees, except fire department employees, through a non-traditional, joint contributory, hybrid defined benefit plan in the statewide Texas Municipal Retirement System (TMRS), an agent multiple-employer public employee retirement system. The plan provisions that have been adopted by the City are within the options available in the governing state statutes of TMRS. Each of the 837 municipalities have an annual, individual actuarial valuation performed. All assumptions for the December 31, 2010 valuations are contained in the 2010 TMRS Comprehensive Annual Financial Report, a copy of which may be obtained by writing to TMRS, P.O. Box 149153, Austin, TX 78714-9153 or by calling 800-924-8677. In addition, the report is available on TMRS' website at www.TMRS.com.

Benefits depend upon the sum of the employee's contributions to the plan, with interest, and the Cityfinanced monetary credits, with interest. At the date the plan began, the City granted monetary credits for service rendered before the plan began of a theoretical amount at least equal to two times what would have been contributed by the employee, with interest, prior to establishment of the plan. Monetary credits for service since the plan began are a percent (100%, 150%, or 200%) of the employee's accumulated contributions. In addition, the City can grant, as often as annually, another type of monetary credit referred to as an updated service credit, which is a theoretical amount. This amount, when added to the employee's accumulated contributions and the monetary credits for service since the plan began, would be equal to the total monetary credits and employee contributions (accumulated with interest). This is assuming the current employee contribution rate and City matching percent have always been in existence and 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-fmanced monetary credits with interest were used to purchase an annuity.

The plan provisions are adopted by the governing body of the City, within the options available in the state statues governing TMRS. Plan provisions for the City were as follows:

Funding Policy

Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Projected Unit Credit actuarial cost method. This rate consists of the normal cost

67




contribution rate and the prior service cost contribution rate, which is calculated to be a level percent of payroll from year to- year. The normal cost contribution rate finances the portion of an active member's projected benefit allocated annually; the prior service contribution rate amortizes the unfunded (overfunded) actuarial liability (asset) over the applicable period for that city. Both the normal cost and prior service contribution rates include recognition of the projected impact of annually repeating benefits, such as Updated Service Credits and Annuity Increases.

Annual Pension Cost and Net Pension Obligation

The City contributes to the TMRS Plan at an actuarially determined rate. Both the employees and the City make contributions monthly. Since the City needs to know its contribution rate in advance for budgetary purposes, there is a one-year delay between the actuarial valuation that serves as the basis for the rate and the calendar year when the rate goes into effect. The annual pension cost and net pension obligation, as of September 30,2012 is as follows:

Annual Required Contribution (ARC) Interest on Net Pension Obligation Adjustment to the ARC Annual Pension Cost (APC) Contributions Made Increase (Decrease) in Net Pension Net Pension Obligation/(Asset), Beginning of Year Net Pension Obligation/(Asset), End of Year

$

$ ( $

$

6,464,227 161,071

138,457) 6,486,841 5,412,916) 1,073,925 2,301,016 3,374,941

The required contribution rates for the fiscal year ended September 31, 2012 was determined as part of the December 31, 2010actuarial valuations. Information as of the latest actuarial valuation, December 31,2010, follows:

Valuation Date Actuarial Cost Method Amortization Method Amortization Period

Asset Valuation Method

Actuarial Assumptions: Investment Rate of Return Projected Salary Increases Inflation Rate Cost of Living Adjustments

Three Year Trend Information

Fiscal Year Annual Pension Ending Cost

September 30, 2010 $6,582,106 2011 $6,404,443 2012 $6,486,841

Funding Status and Funding Progress

December 31,2010 Projected Unit Credit

Level Percent of Payroll 27 Years; Closed

Period 10-Year Smoothed

Market

7.0% Varies by Age / Service

3.0% 1.5%

Actual Contribution Percentage of APC Made Contributed

$5,433,644 82% $5,251,889 82% $5,412,916 83%

Net Pension Obligation

$1,148,462 $2,301,016 $3,374,941

In June 2011, SB 350 was enacted by the Texas Legislature, resulting in a restructure of the TMRS funds. This legislation provided for the actuarial valuation to be completed, as if restructuring had occurred on December 31, 2010. In addition, the actuarial assumptions were updated for the new fund structure, based on an actuarial experience study that was adopted by the TMRS Board at their May 2011 meeting (the review

68




compared actual to expected experience for the four-year period of January 1, 2006 through December 31, 2009). For a complete description of the combined impact of the legislation and new actuarial assumptions, including the effects on TMRS city rates and funding ratios, please see the December 31, 2010 TMRS Comprehensive Annual financial Report (CAFR).

The funded status as of December 31, 2010, under the two separate actuarial valuations is presented as follows:

Actuarial Actuarial Actuarial Accrued

Valuation Date Value of Liability (AAL) Funded Unfunded Assets Ratio AAL (UAAL)

1 2 3 4 1 /2 2-1

12/31/2010(1) $57,729,931 $110,713,017 52.1% $52,983,086 12/31/2010(2) $129,794,149 $168,751,298 76.9% $38,957,149

(1) Actuarial valuation performed under the original fund structure. (2) Actuarial valuation performed under the new fund structure.

UAAL as a percentage

Covered of Covered Payroll Payroll

5 6 4/5

$28,499,399 185.9% $28,499,399 136.7%

The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents the six-year historical trend information relative to the funding progress and employer contributions.

Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future. Actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future.

Actuarial calculations are based on the benefits provided under the terms of the substantive plan in effect at the time of each valuation, and reflect a long-term perspective. Consistent with that perspective, actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets. The schedule of funding progress, presented as Required Supplementary Information 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 of benefits.

VI.C. Other Post-Retirement Benefits

Plan Description

In addition to the pension benefits discussed above, the City of San Angelo offers its retirees and their dependents medical and prescription drug coverage for life. The pre-65 retirees can choose from among the three actives plans - the high, medium, or low plan. The post-65 retirees are offered a fully insured Medicare supplement plan with Hartford. The plan was frozen as of January 1, 2000 and only employees hired before then are allowed to participate in the plan and receive the City's subsidy. Thus, the group is closed at this time, and the liability will eventually decrease to zero. The plan is not accounted for as a trust fund, as an irrevocable trust has not been established to account for the plan. The plan does not issue a separate financial report.

For the pre-65 retirees, in theory, contributions are such that the City subsidizes the same amount toward coverage regardless of the tier or plan the retiree has chosen. In practice, however, the dependents are actuarially more costly than assumed. Consequently, though the intent of the City is that the dependents pay their full cost, in reality, some of that cost is subsidized by the City and thus generates a liability. This is not true with the post-65 retirees. Their cost is priced appropriately so the dependents do pay full cost, are not subsidized and therefore, there is no GASB liability for them.

69




Funding Policy

The plan premium rates are determined annually in collaboration with an outside employee benefits actuarial and consulting firm, and are approved by the San Angelo City Council. By providing retirees with access to the City's healthcare plans, based on the same rates it charges to active employees, the City is in effect providing a subsidy to retirees. This implied subsidy exists because on average, retiree health care costs are higher than active employee healthcare costs. By the City not contributing anything toward this plan in advance, the City employs a pay-as-you-go method through paying the higher rate for active employees each year.

Beginning with fiscal year ending September 30, 2009, the City of San Angelo is required to account for their retiree medical plan using the Governmental Standards Accounting Board Statement Number 45 (GASB 45). Whereas before, these benefits were accounted for on a "pay-as-you-go" basis, now they must be accrued not when they are paid but when they are earned, i.e. during active service. Thus, during each year of active service, a piece of the present value of the future retirement benefit must be accrued so that when the employee reaches retirement age, the benefit is fully accrued.

The key actuarial results are as follows:

Actuarial Present Value of Benefits Actuarial Accrued Liability Annual Required Contribution Expected Net Benefits Net OPEB Obligation

$ 91,017,000 87,443,000

4,733,000 2,555,000 6,413,000

The actuarial present value of benefits is the total cost of the program in today's dollars. The accrued liability is the piece of the present value of benefits that is allocated to prior service. It is the liability that would have been recognized had the City been accounting on a GASB 45 basis all along. That amount is being amortized over time. The annual required contribution (ARC) is the amount the City needs to accrue for the year to cover both the following year of benefit accrual (the normal cost) and the amortization of the accrued liability. The expected net benefits are the projection of medical claims and expenses net of retiree contributions expected during the year. Finally, the net OPEB obligation is the difference between the ARC and the expected benefits. It is the piece of the cumulative ARCs that has gone unfunded.

The actuarial accrued liability increased 6% from the prior valuation in 2009 from $82,326,000 to $87,443,000 . . A drop in the census caused an 8% decrease in the liability. The discount rate was increased from 4.25% to 4.5%. This is the long term "unfunded" discount rate. This assumes that general assets will achieve a 1% real rate of return and that the long-term historical inflation rate has been 3.5%.

The following table shows the three components of the annual required contribution. The first component is the normal cost. This represents the accrual for the benefits that will be earned by the employees in the coming year.

The supplemental cost or unrecognized liability has two components: the initial liability when GASB 45 was first implemented and the gain/loss. The initial liability is the amount that should have been accrued to date by the City when GASB 45 was first adopted. Instead of requiring immediate recognition of this liability, GASB 45 allowed a "catch-up" amortization of this amount over several years.

A gain/loss occurs when the actual experience differs from the expected experience either from a change in the experience or a change in the assumptions, method, or plan provisions. In this case, the actual experience produced a liability that was greater than the expected liability thus producing an actuarial loss.

The third component of the ARC is the amortization of the net obligation. If the employer does not fully fund the ARC, there is an outstanding obligation at the end of the year. That obligation gets amortized over time, and the amortization then becomes a component of the ARC in the following year.

70




Normal Cost Component Normal Cost Supplemental Cost Unrecognized Liability Amortization Amortization of Net OPEB Obligation Net OPEB Obligation (Beginning of Year) Amortization Annual Required Contribution

Annual OPEB Costs and Net OPEB Obligation

$

$

Year Ended September 30,

2012

811,276

83,458,379 3,871,267

6,413,223 261,581

4,944,124

The following table calculates the OPEB cost and obligation. The OPEB cost is the amount that needs to be funded each year. It consists of the annual required contribution (ARC) plus interest on any outstanding obligation from prior years. The net OPEB obligation is the cumulative difference between the OPEB cost and the employer contribution. It is the amount of the OPEB cost that remains "unfunded." Not fully funding the OPEB cost leads to an increase in the net OPEB obligation at the end of the year.

Net OPEB Obligation

Annual Required Contribution Interest on Net OPEB Obligation Adjustment to ARC Annual OPEB Cost Employer Contribution Increase in Net OPEB Obligation Net Obligation (Beginning of Year) Net Obligation (Ending of Year)

$

$ (

$

Year Ended September 30,

2012 4,944,124

288,595 261,581)

4,971,138 2,554,910) 2,416,228 6,413,223 8,829,451

The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net unfunded OPEB obligation were as follows:

Fiscal Year Ending September 30,2010 September 30,2011 September 30,2012

Funded Status

AnnualOPEB Cost

$4,575,000 $4,750,328 $4,971,138

Employer Contribution $2,570,000 $2,349,105 $2,554,910

Percentage Contributed

56.2% 49.5% 51.4%

Net OPEB Obligation

$4,012,000 $6,413,222 $8,829,451

The following table shows what percent of the liability is funded and what percent of the covered payroll the unfunded liability represents. Since there is no additional funding required, there are no assets, and consequently, the funded ratio is 0%.

Actuarial Valuation Date Actuarial Accrued Liability (AAL) Actuarial Value of Assets Unfunded Actuarial Accrued Liability (UAAL) Funded Ratio Estimated Covered Payroll UAAL as a Percentage of Payroll

71

September 30,2012 $ 89,823,421

-0-$ 89,823,421

0% $ 38,358,857

234.2%




Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events in the future . Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary 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 accrued liabilities for benefits.

Actuarial Methods and Assumptions

Projections of benefits are based on the substantive plan (the plan understood by the employer and plan members) and include the type of benefits in force at the valuation date and the pattern of sharing benefits between the City and the plan members at that point. Actuarial calculations reflect a long-term perspective and employ methods and assumptions that are designed to reduce the short-term volatility in actuarial accrued liabilities and the actuarial value of assets. Significant methods and assumptions used for this fiscal year's valuation are as follows:

Actuarial Methods:

Actuarial Valuation Date Actuarial Cost Method Amortization Method Amortization Period Asset Valuation Method

Actuarial Assumptions:

Investment Rate of Return Healthcare Inflation Rate Projected Salary Increases Post-Retirement Benefit Increases Healthcare Cost Trend Rate

September 30, 2011 Projected Unit Credit Level Percentage of Payroll 30 Years (Open) N/A

1% 3 .5% 3% 8% 9 .5%

VI.D. Part-Time, Seasonal, and Temporary Employees Alternatives to Social Security

Starting May 1, 2007, employees not eligible to participate in TMRS began participating in an alternative to Social Security. Under the Part-Time Alternative Retirement System (PARS) City part-time staff no longer contribute 6.2% of their salary to Social Security. Rather, they contribute 6 .2% of their salary into PARS. The City contributes 1.3% of the employee's salary to that same PARS. The employee's PARS deduction is pre-tax and the contributions are kept in a trust that can either be paid out (with tax penalty) when the employee's employment with the City ends, or rolled into an individual retirement account (IRA). The City's contributions to the PARS accounts in the current year were $7,649.

v. NEW ACCOUNTING PRONOUNCEMENTS

The Governmental Accounting Standards Board (GASB) has issued several new accounting pronouncements, which will be effective in subsequent years. A description of the new accounting pronouncements, the fiscal year in which they are effective, and the City's consideration of the impact of these pronouncements are described below:

Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements - GASB No. 60 addresses issues related to service concession arrangements (SCA's) , which are a type of public-private or public-public partnership This Statement applies only to those arrangements in which specific criteria determining whether a transferor has control over the facility are met. Management is still evaluating the effect this Statement will have on the City's financial statements. The Statement is effective for fiscal years ended September 30,2013.

72




Statement No. 61, The Financial Reporting Entity: Omnibus - An Amendment ofGASB Statements No. 14 and No. 34 - GASB No. 61 modifies certain requirements for inclusion of component units as if they were part of the primary government (that is, blending) in certain circumstances. Earlier application is encouraged. The City does not believe that the adoption of GASB No. 61 will have a significant impact on its financial statement presentation. The Statement is effective for fiscal years ended September 30, 2013.

Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements - GASB No. 62 is intended to enhance the usefulness of its Codification by incorporating guidance that previously could only be found in certain FASB and AICPA pronouncements. The City does not believe that the adoption of GASB No. 62 will have a significant impact on its financial position, activities, or cash flows, or its financial statement presentation. The Statement is effective for fiscal years ended September 30, 2013.

Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position - GASB No. 63 provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources. Previous fmancial reporting standards do not include guidance for reporting those financial statement elements, which are distinct from assets and liabilities. Adoption of this statement will require the City to make changes in its financial statement presentation. The Statement is effective for fiscal years ended September 30,2013.

Statement No. 65, Items Previously Reported as Assets and Liabilities - GASB No. 65 establishes accounting and financial reporting standards that reclassify, as deferred outflows of resources or deferred inflows of resources, certain items that were previously reported as assets and liabilities and recognizes, as outflows of resources (expenses) or inflows of resources (revenues), certain items that were previously recognized as assets and liabilities. The City has not quantified the effects of adoption of GASB No. 65 on its net position. The Statement is effective for fiscal years ended September 30, 2014.

Statement No. 68 - Accounting and Financial Reporting for Pensions, an Amendment of GASB Statement No. 27 - GASB No. 68 establishes standards for measuring and recognizing liabilities, deferred outflows of resources, deferred inflows of resources, and pension expenses. GASB No. 68 also details the recognition and disclosure requirements for employers with liabilities to a defined benefit pension plan and for employers whose employees are provided with defined contribution pensions. Defined benefit pensions are further classified by GASB No. 68 as single employer plans, agent employer plans and cost-sharing plans, and recognition and disclosure requirements are addressed for each classification. GASB No. 68 was issued in June 2012, and the City has not yet determined the impact that implementation of GASB No. 68 will have on its net position. The Statement is effective for fiscal years ended September 30,2015.

73

Required Supplementary Information



REVENUES

Taxes: Property Sales Franchise Motel Mixed Drin k Bingo

Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Investment Income:

Interest

Change in Fair Value of Investments Arbitrage Rebate Adjustment

Miscellaneous: Gifts & Contributions Program Income Other Miscellaneous

Total Revenues

EXPENDITURES Current:

General Government: City Council City Ma nager Legal Public Information Construction Management Finance Information Services

Purchasing Personnel Non-Departmental

Total General Government

Pu blic Safety: Municipal Court Police Fire Communications School Crossing Guards DARE Program

Total Pu blic Safety

Public Works & Transportation: Public Works Traffic Control

Signal Control Streets & Bridges Landfill Planning & Zoning Permits & Inspections

Total Public Works & Transportation


Budgeted Amounts Actual Amounts Original Final Modified Accrual Adjustments Budget Basis

Variance With Final Budget

Positive (Negative)

$ 25.203.441 $ 25.203.441 13 .328.503 4.378,434

1.390.000 262 .880

44.307 784,553

-0-

5.108.966 3 .345.825

47.072 -0--0-

-0-

-0-

13.425.503 4.378.434 1.390.000

262 .880 44.307

784.553 -0-

5.570.789 3.345.825

47.072 -0-

-0-

-0--0-

400.122 556.894 $ 54.294.103 $ 55.009.698

$

$

$ 121 ;543 $

617.388 818.024 141.540

252 .288

127.743 $

1.510.860 526,471

196.555 364,785

6,490.000

635.288 938.024 141 .540 252 .288

1.508.143 519.271 281.140 364.785

5.482.249 $ 11 .039.454 $ 10.250.471

$ 2 .244.783 $ 2 .858.840 14.887.720 13 .753.580

1.230.507 114.195

-0-

15.202.301 13.787.400

1.137.107

114.195 -0-

$ 32 .230.785 $ 33 .099.843

$ 328.186 $ -0-

801.584 5.239.698

673.675

1.137.434 717.641

$ 8.898.218 $

329.933 -0-

810.836

4 .501 .598 673 .675

1.140,490

731.045 8.187.577

75

$

$

$

$

$

25.711.310 $ 15.088.728 3.885.969 2.237.409

210.199 41.804

736.870 -0-

6 .313.944 2 .994.371

63.903 -0-

-0-

1.364 -0-

748,044 58.033.915 ($

101,710 $ 634.367 895.838 158.450 364.371

1.432.795 476.578 213.820 349.309

5.243.434 9 .870.672 $

2.158.840 $ 16.042.370 14.249.727

1.091 .042 118.511

-0-33.660.490 $

323.480 $ 25

831.150

3 .346 .482 1.105.557 1.120.070

715.203 7.441 .967 $

82.983 $ 25.794.293 -0--0--0-

-0--0-

-0-

-0-

525.929) -0-

1.001 -0-

-0-

-0--0-

15.088.728 3 .885.969 2 .237.409

210.199 41 .804

736.870 -0-

5.788.015 2 .994.371

64.904 -0-

-0-

1.364 -0-

-0- 748.044 441.945) $ 57.591 .970

$ 590.852 1.663.225

492 .465) 847.409

52.681) 2.503)

47.683) -0-

217.226 351.454)

17.832 -0-

-0-

1.364 -0-

191 .150 $ 2.582.272

-0- $ 101 .710 $ 26.033 921

42.186 16 .910)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

634.367

895.838 158.450 364.371

1.432 .795 476 .578 213.820

112.083) 75.348 42 .693 67.320

-0- 349.309 15.476 -0- 5.243.434 238.815

-0- $ 9 .870.672 _$'---_3=-7....:9..:....7....:9...:.9_

-0- $ -0--0--0-

-0--0-

2.158.840 16.042.370 14.249.727

1,091.042

118.511 -0-

-0- $ 33.660,490

-0- $ -0-

-0-

-0-

-0-

-0-

-0-

-0- $

323.480 25

831.150 3.346.482 1.105.557 1.120.070

715.203

7.441.967

$ (

(

($

$ (

(

$

700.000 840.069) 462.327)

46.065 4 .316)

-0-

560.647)

6 .453 25)

20.314) 1.155 .116

431 .882) 20.420

15.842 745.610




Variance With Final Budget -

Budgeted Amounts Actual Amounts Positive Original Final Modified Accrual Adjustments Budget Basis (Negative)

Pu blic Facilities: City Ha ll $ 578,409 $ 611,801 $ 572 ,268 $ -0- $ 572,268 $ 39,533

Total Public Facilities $ 578,409 $ 611,801 $ 572,268 $ -0- $ 572,268 $ 39,533

Health & Human Services: Health Department $ 110,506 $ 110,506 $ 96,224 $ -0- $ 96 ,224 $ 14,282 Animal Control 758,288 737,288 732,193 -0- 731,875 5 ,413 Code Compliance 400,094 400,094 385,887 -0- 296,440 103,654 Socia l Services 55,423 55,423 55,423 -0- 55,423 -0-

Total Health & Human Services $ 1,324,311 $ 1,303,311 $ 1,269 ,727 $ -0- $ 1,179,962 $ 123,349

Culture, Parks & Recreation: Parks $ 3,416,905 $ 3,396,905 $ 3,454,515 $ -0- $ 3,060,961 $ 335,944 Museum -0- -0- -0- -0- 301,431 ( 301,431) Recreation 1,014,878 1,017,878 851,987 -0- 922,907 94,971 Golf Course 75,000 93,750 113,750 -0- 113,750 20,000) Cemetery -0- -0- -0- -0- 16,732 16 ,732) River Stage -0- -0- -0- -0- -0- -0-

Total Culture, Parks & Recreation $ 4,506,783 $ 4,508,533 $ 4 ,420,252 $ -0- $ 4,415,781 $ 92,752

Economic Development $ -0- $ -0- $ -0- $ -0- $ -0- $ -0-Urban Redevelopment & Housing -0- -0- -0- -0- -0- -0-

Total Current Expenditures $ 58 ,577,960 $ 57,961 ,536 $ 57,235,376 $ -0- $ 57 ,141,140 $ 820,396

Capital Outlay $ 73,049 $ 2,506,874 $ 2 ,269,730 $ -0- $ 2,198,252 $ 308,622 Debt Service:

Principal -0- -0- -0- -0- -0- -0-Interest & Fiscal Charges -0- -0- -0- -0- -0- -0-

Total Expenditures $ 58,651,009 $ 60,468,410 $ 59,505,106 $ -0- $ 59,339,392 $ 1,129,018 Excess (Deficiency) of Reven ues

Over (Under) Expenditures ($ 4,356,906) ($ 5,458,712) ($ 1,471,191) ($ 441,945) ($ 1,747,422) $ 3 ,7 11,290


Transfers In $ 7 ,293,760 $ 8,361,920 $ 4 ,737,195 $ -0- $ 220,1 48 ($ 8,141,772) Sale of Capital Assets 105,750 105,750 144,570 -0- 127,587 21,837 Transfers Out 4 ,095,858 ( 4,115,858) ( 468,715) -0- ( 468,715) 3,647,143

Total Other Financing Sources (Uses) $ 11,495,368 $ 4,351,812 $ 4,413,050 $ -0- ($ 120,980) ($ 4,472,792) Net Change in Fund Balance $ 7,138,462 ($ 1,106,900) $ 2,941,859 ($ 441,945) ($ 1,868,402) ($ 761,502)

Fund Balance - Beginning 4,857,541 ( 837,977) 12,610,500 ( 8,305,660) ( 2,369,550) 1,531,573 Fund Balance - Ending $ 11 ,996,003 ($ 1,944,877) $ 15,552,359 ($ 8,747,605) ($ 4,237,952) $ 2,293,075

76


Budgetary Comparison Schedule - (Non-GAAP Budgetary Basis) - Major Special Revenue Fund -

Development Corporation


REVENUES

Taxes: Sales

Charges for Services Investment Income:

Interest Total Revenues

EXPENDITURES

Current: Economic Development

Total Expenditures Excess (Deficiency) of Revenues


OTHER FINANCING SOURCES (USESl Transfers Out

Total Other Financing Sources (Uses) Net Change in Fund Balance

Fund Balance - Beginning Fund Balance - Ending

Budgeted Amounts Original Final

$ 6,664 ,251 $ 6,664,251 $

604,491 604,491

14,150 14,150

$ 7 ,282,892 $ 7 ,282 ,892 $

$ 11,277,473 $ 11,277,473 $

$ 11 ,277,473 $ 11,277,473 $

($ 3,994,581) ($ 3 ,994,581) $

($ 4 ,220,000) ($ 4,220,000) ($

($ 4 ,220,000) ($ 4,220,000) ($

($ 8,214,581) ($ 8 ,214,581) ($

( 4 ,351,205) ( 1,271 ,804)

($ 12 ,565,786) ($ 9,486 ,385) $

77


Positive Actual (Negative)

7,544,383 $ 880,132

958,948 354,457

14,676 526

8 ,518,007 $ 1,235, 115

3 ,276,248 $ 8,001 ,225

3 ,276,248 $ 8,001,225

5 ,241,759 $ 9,236,340

9,421,149) ($ 13 ,641 ,149)

9 ,421 , 149) ($ 13,641,149)

4,179 ,390) ($ 4,404,809)

14,191 , 183 15,462 ,987

10,011 ,793 $ 11 ,058 ,178


Notes to the Budgetary Comparison Schedules


Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes budgetary comparison schedules for the General Fund, each major Special Revenue Fund, and the Capital Project Fund with an annual appropriated budget.

Budgetary Accounting and Control

Prior to the beginning of each fiscal year, the City Manager submits a proposed annual budget to the City Council for the general, special revenue, debt service, permanent fund, enterprise, and internal service funds. The budgets for the enterprise and internal service funds are for internal management purposes. Public hearings are held to obtain Citizen's comments on the proposed budget. The budget is legally enacted prior to October 1 of each year by the adoption of a general appropriations ordinance. Expenditures cannot exceed the total appropriations at the fund total level. Changes in the total budget for a fund can only be made by amendments approved by City Council. Management, without City Council approval, can make changes within and between departments in a fund which does not change the total budget for that fund . Budget amounts shown in the budgetary comparison schedules represent the budget as amended.

Project-length financial plans are adopted for expenditure of grants, contributions, and/or long-term debt proceeds in the Community Development and Home Program special revenue funds and the capital projects funds. The Santa Fe Park Trust permanent fund is not budgeted.

The City utilizes encumbrances accounting under which purchase orders, contracts and other commitments for the expenditure funds are recorded in order to reserve a portion of the applicable appropriation. Encumbered appropriations at year-end are lapsed, and encumbrances to be honored are reappropriated in the following budget year.

Budgetary basis for some funds differs from GAAP in several ways. Governmental funds' budgets do not include certain revenue and expenditure accruals and deferrals. Budgets for the proprietary funds are substantially on a governmental funds modified accrual basis, which differs from the accrual basis required by GAAP. A column for adjustments from GAAP basis to the budgetary basis, where applicable, is provided for the budgetary comparisons.

78


Schedule of Funding Progress


SAN ANGELO FIREMEN'S RELIEF AND RETIREMENT FUND

Schedule of Funding Progress (Unaudited)

Actuarial UAALasa Actuarial Actuarial Accrued percentage Valuation Value of Liability Funded Unfunded Covered of Covered

Date Assets (AAL) Ratio AAL (UAAL) Payroll Payroll 1 2 3 4 5 6

1 /2 2-1 4/5 12/31/2011 $49,895,449 $76,889,897 64.89% $26,994,448 $9,556,787 282.46% 12/31/2009 $47,962,971 $69,453,814 69.06% $21 ,490,843 $8,945,509 240.24% 12/31/2008 $40,665,541 $66,145,185 61.48% $25,479,644 $8,329,933 305.88% 12/31/2006 $41 ,777 ,358 $53,745,940 77.73% $11 ,968,582 $7,536,092 158.82% 12/31/2004 $36,182,167 $45,461,675 79.96% $9,279,508 $6,741,906 137.64% 12/31/2002 $31 ,268,291 $43,863,045 71.29% $12,594,754 $6,196,924 203.24%

TEXAS MUNICIPAL RETIREMENT SYSTEM (TMRS)


Actuarial UAALasa Actuarial Actuarial Accrued percentage

Valuation Date Value of Liability (AAL) Funded Unfunded Covered of Covered Assets Ratio AAL (UAAL) Payroll Payroll

1 2 3 4 5 6 1 /2 2-1 4/5

12/31/2010(1) $57,729,931 $110,713,017 52.1% $52,983,086 $28,499,399 185.9% 12/31/2010(2) $129,794,149 $168,751 ,298 76.9% $38,957,149 $28,499,399 136.7%

12/31/2009 $55,995,595 $108,147,619 51.8% $52,152,024 $28,684,399 181.8% 12/31/2008 $55,982,301 $113,592,021 49.3% $57,609,720 $26,985,514 213.5% 12/31/2007 $53,863,649 $108,879,362 49.47% $55,015,713 $24,205,889 227.28% 12/31/2006 $55,054,967 $89,473,086 61.53% $34,418,119 $23,488,624 146.53% 12/31/2005 $52,353,853 $84,552,476 61.92% $32,198,623 $23,015,145 139.90%

(1) Actuarial valuation performed under the original fund structure. (2) Actuarial valuation performed under the new fund structure.

OTHER POST EMPLOYMENT BENEFITS


Actuarial UAALasa Actuarial Actuarial Accrued percentage Valuation Value of Liability Funded Unfunded Covered of Covered

Date Assets (AAL) Ratio AAL (UAAL) Payroll Payroll 1 2 3 4 5 6

1 /2 2-1 4/5 09/30/2012 $-0- $89,823,421 0% $89,823,421 $38,358,857 234.2% 09/30/2011 $-0- $87,442,677 0% $87,442,677 $37,241 ,609 234.8% 09/30/2010 $-0- $84,537,000 0% $84,537,000 $34,045,000 248.3% 09/30/2009 $-0- $82,236,000 0% $82,236,000 $33,053,000 248.8%

79

Other Supplementary Information


General Fund Descriptions


GENERAL FUND

To account for all financial resources not legally or administratively required to be reported in another fund . It is always a major governmental fund.

Under GASB Statement 54, certain funds no longer meet the definition to be presented as Special Revenue Funds. Those funds became accounts of the General Fund for reporting purposes.

The General Fund contains the following subfund accounts:

Golf Course Subfund - To account for the revenue and expenses associated with the City golf course.

Texas Sports Complex Subfund - To account for the revenue and expenses associated with the City's sports complex.

Solid Waste Subfund - To account for the City's portion of operating the landfill.

Civic Events Subfund - To account for the expenditure of a designated portion of the motel tax and rental and concessions generated by the coliseum and fairgrounds, city auditorium, and convention center.

Equipment Replacement Subfund - To account for the purchase of capital equipment for the general fund.

General Capital Project Subfund - To account for large capital projects in the general fund .

Payroll Subfund - To process payroll and benefits for the entire City.

82

(Xl w

ASSETS Cash & Cash Equivalents Investments Receivables:

Accrued Interest Property Taxes Sales Taxes Motel Taxes Accounts

Less: AlIowance for UncolIectibles Due from Other Governments Due from Other Funds Advances to Other Funds

Deferred Charges Restricted Assets:

Cash & Cash Equivalents Investments Receivables:

Accrued Interest Property Taxes

Total Assets

LIABILITIES Accounts Payable Due to Other Funds Due to Other Governments Deferred Revenue Unearned Revenue Deposits Arbitrage Rebates Payable

Total Liabilities

FUND BALANCES Nonspendable Restricted Committed Assigned Unassigned

Total Fund Balances Total Liabilities and Fund Balances

General

$ 5,948,414 1,686,460

3,425 1,302,899

-0--0-

8,864,770 6,826,688) 2,590,159 6,871,616

-0-6,018

-0--0-

-0--0-

$ 20,447,073

$ 1,490,316 -0-

35,506 1,235,503

-0-65,054

-0-$ 2,826,379

$ -0--0--0--0-

17,620,694 $ 17,620,694 $ 20,447,073


Combining Balance Sheet - General Fund Accounts


$

$

Golf Course

-0--0-

-0--0--0--0--0--0--0--0--0--0-

-0--0-

-0--0--0-

$ -0-527,086

-0--0--0--0--0-

$ 527,086

$ -0--0--0--0-

( 527,086) ($ 527,086) $ -0-

Texas Sports Complex

$ -0--0-

21 -0--0--0-

150,000 -0--0--0--0--0-

-0--0-

-0--0-

$ 150,021

$ 81,991 646,459

-0--0--0--0--0-

$ 728,450

$ -0--0--0--0-

( 578,429) ($ 578,429) $ 150,021

Solid Waste

$ 845,330 115,145

280 -0--0--0-

77,810 -0--0--0--0--0-

-0--0-

-0--0-

$ 1,038,565

$ 262,043 -0--0--0--0--0--0-

$ 262,043

$ -0--0--0--0-

776,522 $ 776,522 $ 1,038,565

Civic Events

$ 732,120 61,719

159 -0--0--0--0-

230,690 -0--0--0-

-0--0-

-0--0-

$ 1,024,688

$ 101,751 -0--0--0-

10,825 -0--0-

$ 112,576

$ -0--0--0-

-0-

912,112 $ 912,112 $ 1,024,688

Equipment Replacement

$

$

-0-14,148

40 -0--0--0--0--0--0--0--0--0-

-0--0-

-0--0-

14,188

$ 53,259 2,239,897

-0--0--0--0--0-

$ 2,293,156

$ -0--0--0--0-

( 2,278,968) ($ 2,278,968) $ 14,188

Street Capital Project

$ 1,122,058 281,094

411 -0--0--0-

58,653 -0--0--0--0--0-

-0--0-

-0--0-

$ 1,462,216

$ 27,176 1,751,555

-0-55,971

-0--0--0-

$ 1,834,702

$ -0--0--0--0-

( 372,486) ($ 372,486) $ 1,462,216

PayrolI

$ 332,757 -0-

-0--0--0--0--0--0--0--0--0--0-

-0--0-

-0--0-

$ 332,757

$ -0-332,757

-0--0--0--0--0-

$ 332,757

$ -0--0--0--0--0-

$ -0-$ 332,757

Total General Fund

$ 8,980,679 2,158,566

4,336 1,302,899

-0--0-

9,151,233 6,826,688) 2,820,849 6,871,616

-0-6,018

-0--0-

-0--0-

$ 24,469,508

$ 2,016,536 5,497,754

35,506 1,291,474

10,825 65,054

-0-$ 8,917,149

$ -0--0--0--0-

15,552,359

$ 15,552,359 $ 24,469,508

ex> ~


Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance - General Fund Accounts

REVENUES Taxes:

Property Sales Franchise Motel Mixed Drink Bingo

Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Investment Income:

Interest Change in Fair Value of Investments Arbitrage Rebate Adjustment


Total Revenues


General Government Public Safety Public Works & Transportation Public Facilities Health & Human Services Culture, Parks, & Recreation Economic Development Urban Redevelopment & Housing

Total Current Expenditures Capital Outlay Debt Service:

Principal Interest & Fiscal Charges



OTHER FINANCING SOURCES (USES) Transfers In Certificates of Obligation Issued Sale of Capital Assets Transfers Out

Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances - Beginning

Fund Balances - Ending

General

$ 25,711,310 15,088,728 3,885,969

-0-210,199

41,804 736,870

-0-4,190,678 2,994,371

55,358 -0-

-0-

1,364 -0-

714,955 $ 53,631,606

$ 7,701,826 33,660,490

6,313,332 572,268

1,269,727 3,600,509

-0--0-

$ 53,118,152 78,522

-0--0-

$ 53,196,674

$ 434,932

$ 4,587,195

$

$

$

$

$

($

$


Golf Course

Texas Sports Complex

Solid Waste

-0--0--0--0--0--0--0--0--0--0-

-0--0-

-0-

-0--0--0--0-

-0--0--0--0--0-

113,750 -0--0-

113,750 -0-

-0--0-

$

$

$

$

113,750 $

113,750) ($

-0- $

-0--0--0--0--0--0--0--0-

156,951 -0-

43 -0-

-0-

-0--0--0-

156,994

-0--0--0--0--0-

705,993 -0--0-

705,993 -0-

$

$

$

$

-0--0--0--0--0--0--0--0-

920,472 -0-

2,511 -0--0-

-0--0--0-

922,983

-0--0-

1,105,557 -0--0--0--0--0-

1,105,557 321

~- ~-

~- ~-

705,993 $ 1,105,878

548,999) ($ 182,895)

150,000 $ -0-

$

$

$

$

$

$

$

Civic Events

-0--0--0-

2,237,409 -0--0--0--0-

460,223 -0-

1,559 -0-

-0-

-0--0-

29,948 2,729,139

2,168,846 -0--0--0--0--0--0--0-

2,168,846 -0-

-0--0-

2,168,846

560,293

-0-

~~% ~ ~ ~ ~

(468,715) -0- -0- -0- -0-$ 4,142,976 $ -0- $ 150,000 $ -0- $ -0-$ 4,577,908 ($ 113,750) ($ 398,999) ($ 182,895) $ 560,293

13,042,786 ( 413,336) ( 179,430) 959,417 351,819

$ 17,620,694 ($ 527,086) ($ 578,429) $ 776,522 $ 912,112

$

$

$

$

$

($

$

$ 1$ L ($


-0--0--0--0--0--0--0--0--0--0-

362 -0-

-0-

-0--0--0-

362

-0--0--0--0--0--0--0--0--0-

1,259,765


$

$

$

$

-0--0--0--0--0--0--0--0-

585,620 -0-

4,070 -0--0-

-0--0-

3,141 592,831

-0--0-

23,078 -0--0--0--0--0-

23,078 931,122

~- ~-

~- ~-

1,259,765 $ 954,200

1,259,403) ($ 361,369)

-0- $ -0-

120,074 -0--0- -0-

120,074 $ -0-1,139,329) ($ 361,369) 1,139,639) ( 11,117)

2,278,968) ($ 372,486)

Payroll

$

$

$

$

$

$

$

$ $

$

-0--0--0--0--0--0--0--0--0--0-

-0--0-

-0-

-0--0--0--0-

-0--0--0--0--0--0--0--0--0--0-

-0--0--0-

-0-

-0-

-0--0--0--0--0-

-0-

Total General Fund

$ 25,711,310 15,088,728 3,885,969 2,237,409

210,199 41,804

736,870 -0-

6,313,944 2,994,371

63,903 -0-

-0-

1,364 -0-

748,044 $ 58,033,915

9,870,672 33,660,490

7,441,967 572,268

1,269,727 4,420,252

-0--0-

$ 57,235,376 2,269,730

-0--0-

$ 59,505,106

($ 1,471,191)

$ 4,737,195

144,570 ( 468,715) $ 4,413,050 $ 2,941,859

12,610,500

$ 15,552,359

(Xl U1


Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual INon-GAAP Budgetary Basis) - General Fund


General Golf Course Texas Sports Complex

REVENUES Taxes:

Property Sales Franchise Motel MLxed Drink Bingo




Total Revenues


General Government Pu blic Safety Public Works & Transportation Public Facilities Health & HUman Services Culture, Parks & Recreation Economic Development Urban Redevelopment & Housing



Total Expenditures Excess IDeficiency) of Revenues

Over IUnder) Expenditures

OTHER FINANCING SOURCES IUSES) Transfers In Certificates of Obligation Issued Discount on Certificates of Obligation Capitalized Leases

Sale of Capital Assets Transfers Out

Total Other Financing Sources IUses) Net Change in Fund Balance Fund Balance - Beginning Fund Balance - Ending

Budget

$ 25,203,441 13,425,503 4,378,434

-0-262,880

44,307 784,553

-0-3,581,385 3,345,825

40,000 -0--0-

-0--0-

518,494 $ 51,584,822

$ 8,409,071 33,099,843

6,513,711 611,801

1,303,311 3,874,132

-0--0-

$ 53,811 ,869 188,226

-0--0-

$ 54,000,095

1$ 2,415,273)

$ 4,904,777 -0--0--0-

55,750 I 3,795,858) $ 1,164,669

1$ 1,250,604) 5,705,119

$ 4,454,515

$

$

$

$

$

$

$

$ $

$

Actual

25,711,310 15,088,728 3,885,969

-0-210,199

41,804 736,870

-0-4 ,190 ,678 2,994,371

55,358 -0--0-

1,364 -0-

714,955 53,631,606

7,701,826 33,660,490

6,313,332 572,268

1,269,727 3,600,509

-0--0-

53,118,152 78,522

-0--0-

53,196,674

434,932

4,587,195 -0--0--0-

24,496 468,715)

4,142,976 4,577,908

13,042,786 17,620,694

Variance Positive

INegative)

$ 507,869 1,663,225

492,465) -0-

52,681) 2,503)

47,683) -0-

609,293 351,454)

15,358 -0--0-

1,364 -0-

196,461 $ 2,046,784

$ 707,245 I 560,647)

200,379 39,533 33,584

273,623 -0--0-

$ 693,717 109,704

-0--0-

$ 803,421

$ 1,243,363

$ 317,582 -0--0--0-

31,254 3,327,143

$ 3,675,979 $ 4,919,342

7,337,667 $ 12,257 ,009

Budget

$ -0--0--0--0--0--0-

-0--0--0--0-

-0--0--0-

-0--0--0-

$ -0-

$ -0--0--0--0--0-

93,750 -0--0-

$ 93,750 -0-

-0--0-

$ 93,750

1$ 93,750)

$ 75,000 -0--0--0--0-

-0-$ 75,000

1$ 18,750) I 272,359) 1$ 291,109)

Actual

$ -0--0--0--0--0--0--0--0--0--0-

-0--0--0-

-0--0--0-

$ -0-

$ -0--0--0--0--0-

113,750 -0--0-

$ 113,750 -0-

-0--0-

$ 113,750

1$ 113,750)

$ -0--0--0--0--0--0-

$ -0-1$ 113,750) I 413,336) 1$ 527,086)

Variance Positive

INegative)

$ -0--0--0--0--0--0-

-0--0--0--0-

-0--0--0-

-0--0--0-

$ -0-

$ -0--0--0--0--0-

20,000) -0--0-

1$ 20,000) -0-

-0--0-

1$ 20,000)

$ 20,000

1$ 75,000) -0--0--0-

-0--0-

1$ 75,000) 1$ 55,000) I 140,977) 1$ 195,977)

Budget

$ -0--0--0--0--0--0--0--0-

113,000 -0-

-0--0--0-

-0--0--0-

$ 113,000

$ -0--0--0--0--0-

540,651 -0--0-

$ 540,651 -0-

-0--0-

$ 540,651

1$ 427,651)

$ 427,651 -0--0--0--0--0-

$ 427,651 $ -0-

27,687 $ 27,687

Actual

$ -0--0--0--0--0--0--0--0-

156,951 -0-

43 -0--0-

-0--0--0-

$ 156,994

$ -0--0--0--0--0-

705,993 -0--0-

$ 705,993 -0-

-0--0-

$ 705,993

1$ 548,999)

$ 150,000 -0--0--0--0--0-

$ 150,000 1$ 398,999) I 179,430) 1$ 578,429)

Variance Positive

INegative)

$ -0--0--0--0--0--0--0--0-

43,951 -0-

43 -0--0-

-0--0--0-

$ 43,994

$ -0--0--0--0--0-

165,342) -0--0-

1$ 165,342) -0-

-0--0-

1$ 165,342)

$ 209,336

1$ 277,651) -0--0--0--0--0-

1$ 277,651) 1$ 68,315) I 207,117) 1$ 275,432)

ex> (j)


Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual INon-GAAP Budgetary Basis) - General Fund

REVENUES Taxes:


Licenses & Pennits Intergovernmental Charges for Services Fines & Forfeits Investment Income:

Interest Cha nge in Fair Value of Investments Arbitrage Rebate Adjustment


Total Revenues


General Government Public Safety Public Works & Transportation Public Facilities Health & Human Services Culture, Parks & Recreation Economic Development Urban Redevelopment & Housing





OTHER FINANCING SOURCES (USES) Transfers In Certificates of Obligation Issued Discount on Certificates of Obligation Capitalized Leases Sale of Capital Assets Tra nsfers Out

Total Other Financing Sources (Uses) Net Change in Fund Balance Fund Balance - Beginning Fund Balance - Ending

$

Budget

-0--0--0--0--0--0--0--0-

991,675 -0-

3,000 -0--0-

-0--0--0-

$ 994,675

$ -0--0-

673,675 -0--0--0--0--0-

$ 673,675 1,000

-0--0-

$ 674,675

$ 320,000

$ -0-

-0--0--0--0-

( 320,000) ($ 320,000) $ -0-

( 393,940) ($ 393,940)


$

Solid Waste

Actual

-0--0--0--0--0--0--0--0-

920,472 -0-

2,511 -0--0-

-0--0--0-

$ 922,983

$ -0--0-

1,105,557 -0--0--0--0--0-

$ 1,105,557 321

-0--0-

$ 1,105,878

($ 182,895)

$ -0--0--0--0--0--0-

$ -0-($ 182,895)

959,417 $ 776,522

$

($

$

Variance Positive

(Negative)

-0--0--0--0--0--0--0--0-

71,203) -0-

489) -0--0-

-0--0--0-

71,692)

-0--0-

431,882) -0--0--0--0--0-

($ 431,882) 679

-0--0-

($ 431,203)

$ 359,511

$ -0--0--0--0--0-

( 320,000) ($ 320,000) $ 39,511

1,353,357 S 1,392,868

Budget

$ -0--0--0-

1,390,000 -0--0--0--0-

413,000 -0-

-0--0--0-

-0--0-

38,400 $ 1,841,400

$ 1,841,400 -0--0--0--0--0--0--0-

$ 1,841,400 -0-

-0--0-

$ 1,841,400

$ -0-

$ -0--0--0--0--0--0-

$ -0-$ -0-

( 170,555) ($ 170,555)

Civic Events

Actual

$ -0--0--0-

2,237,409 -0--0--0--0-

460,223 -0-

1,559 -0--0-

-0--0-

29,948 $ 2,729,139

$ 2,168,846 -0--0--0--0--0--0--0-

$ 2 ,168,846 -0-

-0--0-

$ 2,168,846

$ 560,293

$ -0--0--0--0--0--0-

$ -0-$ 560,293

351,819 $ 912,112

Variance Positive

(Negative)

$ -0--0--0-

847,409 -0--0--0--0-

47,223 -0-

1,559 -0--0-

-0--0-

( 8,452) $ 887,739

($ 327,446) -0--0--0--0--0--0--0-

($ 327,446) -0-


$

$

$

Budget

-0--0--0--0--0--0--0--0--0--0-

2,000 -0--0-

-0--0--0-

2,000

869 -0--0--0--0--0--0--0-

$ 869 1,300,535

$

$

$

Actual

-0--0--0--0--0--0--0--0--0--0-

362 -0--0-

-0--0--0-

362

-0--0--0--0--0--0--0--0-

$ -0-1,259,765

$

($

$

$

Variance Positive

(Negative)

-0--0--0--0--0--0--0--0--0--0-

1,638) -0--0-

-0--0--0-

1,638)

869 -0--0--0--0--0--0--0-

869 40,770

-0- -0- -0- -0-

...,."...--:=-,--=0",...- -0- -0- -0-($ 327,446) $ 1,301 ,404 $ 1,259,765 $ 41,639

$ 1,215,185 ($ 1,299,404) ($ 1,259,403) ($ 43,277)

$ -0-

-0--0--0--0--0-

$ -0-$ 1,215,185

522,374 $ 1,737,559

$ 1,201,373 -0--0--0-

50,000 -0-

$ 1,251,373 ($ 48,031)

8,008 ($ 40,023)

$ -0--0--0--0-

120,074 -0-

$ 120,074 ($ 1,139,329) ( 1,139,639) ($ 2,278,968)

1,201,373) -0--0--0-

70,074) -0-

($ 1,271,447) ($ 1,3 14,724) ( 1,147,647) ($ 2,462,371)

(Xl ...;J

REVENUES Taxes:





Total Revenues


Genera l Government Pu blic Safety Public Works & Transportation Public Facilities Health & Human Services Culture, Pa rks & Recreation Economic Development Urban Redevelopment & Housing






Transfers In Certificates of Obligation Issued Discount on Certificates of Obligation Capitalized Leases Sale of Capital Assets Transfers Out

Total Other Financing Sources (Uses) Net Change in Fund Balance Fund Ba lance - Beginning Fund Balance - Ending


Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis) - General Fund


$

Budget

-0--0--0--0--0--0--0--0-

471,729 -0-

2,072 -0--0-

-0--0--0-

$ 473,801

($ 869) -0-

1,000, 191 -0--0--0--0--0-

$ 999,322 1,017,113


$

Actual

-0--0--0--0-

-0--0--0--0-

585,620 -0-

4,070 -0--0-

-0--0-

3,141 $ 592,831

$ -0--0-

23,078 -0--0--0--0--0-

$ 23,078 931,122

$

$

($

$

Variance Positive

(Negative)

-0--0--0--0--0--0--0--0-

113,89 1 -0-

1,998 -0--0-

-0--0-

3,141 119,030

869) -0-

977,113 -0--0--0--0--0-

976,244 85,991

-0- -0- -0--0- -0- -0-

--:;$:-2::-,-;;-07:16=-,4:-:3"==5:- $ 954,200 $ 1,062,235

($ 1,542,634) ($ 361,369) ($ 943,205)

$ 1,753,119 -0--0--0--0--0-

$ 1,753,119 $ 210,485 ( 441,867) ($ 231,382)

$ -0--0--0--0--0-

-0-$ -0-($ 361,369) ( 11,117) ($ 372,486)

$ 1,753,1 19 -0--0--0--0--0-

$ 1,753, 119 $ 809,914

430,750 $ 1,240,664

Budget

$ -0- $ -0--0--0--0--0--0--0--0--0-

-0--0--0-

-0--0--0-

$ -0- $

$ -0- $ -0--0--0--0--0--0--0-

$ -0- $ -0-

-0--0-

$ -0- $

$ -0- $

$ -0- $ -0--0--0--0--0-

$ -0- $ $ -0- $

-0-$ -0- $

Payroll

Actual

-0--0--0--0--0--0--0--0--0--0-

-0--0--0-

-0--0--0--0-

-0--0--0--0--0--0--0--0--0--0-

-0--0--0-

-0-

-0--0--0--0--0--0--0--0--0--0-

Variance Positive

(Negative)

$ -0--0--0--0--0--0--0--0--0--0-

-0--0--0-

-0--0--0-

$ -0-

$ -0--0--0-

-0--0--0--0--0-

$ -0--0-

-0--0-

$ -0-

$ -0-

$ -0--0--0--0--0--0-

$ -0-$ -0-

-0-

$ -0-


Nonmajor Governmental Fund Descriptions


SPECIAL REVENUE FUNDS

To account for the proceeds of specific revenue sources that are normally restricted or committed to expenditures for specified purposes.

Community Development Fund - To account for the expenditure of funds received from the u.s. Department of Housing and Urban Development (HUD) under the Community Development Block Grant program.

Intergovernmental Fund - To account for funds received from the various federal and state grants.

HOME Program Fund - To account for funds received from HUD under the housing rehabilitation and assistance program.

Designated Revenue Fund - To account for the expenditure of funds contributed by San Angelo citizens for special purposes.

Tax Increment Reinvestment Zone Fund - To account for expenditure of property taxes on the increments in real property values over the base values established on January 1, 2006, for public improvements in the Zone or payment of debt service on bonds issued for public improvements.

DEBT SERVICE FUND

To record the accumulation of resources for, and the payment of, long-term debt principal and interest not serviced by the proprietary funds.

Debt Service Fund - To account for the accumulation of resources and payment of principal and interest on general obligation bonds and certificates of obligation and sales tax supported certificates of obligations. Resources are provided by an ad valorem tax levy and transfer of one-half cent sales tax proceeds from the Development Corporation.

PERMANENT FUNDS

To report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government's programs, that is, for the benefit of the government or its citizenry.

Santa Fe Park Trust Fund - To account for trust principal and related investment income. Net earnings up to 7% can be paid to the City to be used for the upkeep and beautification of the park. Earnings in excess of 7% become part of principal.

Lake Nasworthy Trust Fund - To account for trust principal, consisting of 20% of all lake lot lease income and the proceeds from the sale of lake lots plus 10% of the annual interest income. None of the principal can be expended without the approval of a majority of the voters in an election for such purpose.

88

00 ~

ASSETS Cash & Cash Equivalents

Investments

Receivables:

Accrued Interest Property Taxes

Sales Taxes

Motel Taxes Accounts Less: Allowance for Un collectibles

Due from Other Governments

Due from Other Funds Advances to Other Funds

Deferred Charges

Restricted Assets: Cash & Cash Equivalents

Investments Total Assets

LIABILITIES

Accounts Payable Due to Other Funds

Deferred Revenue Unearned Revenue

Deposits Arbitrage Rebates Payable

Total Liabilities

FUND BALANCES

NonspendabIe Restricted

Committed Assigned Unassigned

Total Fund Balances Total Liabilities and Fund Balances


Combining Balance Sheet - Non-Major Governmental Funds

Community Intergovern-

Development mental

$

$

$

$

$

($

$

-0- $

-0-

-0-

-0--0-

-0-

512,674 11,886)

412 ,573 -0-

-0-

-0-

-0-

-0-

913,361 $

18,609 $ 626,995

-0-

285,696 -0-

-0-931,300 $

-0- $ -0-

-0-

-0-

17,939) ( 17,939) ($

913,361 $

45,349 $

-0-

52 -0-

-0-

-0--0-

-0-

227,406 -0-

-0-

-0-

-0-

-0-272,807 $

357,298 $

-0-

-0-

-0-

-0-

-0-

357,298 $

-0- $

-0-

-0-

-0-

84,491)

84,491) $ 272,807 $

September 30, 2012

Special Revenue Funds

HOME Program

Designated Revenue

Tax

Increment Reinv. Zone Total

-0- $

-0-

-0-

-0-

-0-

-0-

419,384 -0-

24,800 -0-

-0-

-0-

-0-

-0-

444,184 $

12,908 $ 78,340

-0-

184,955 1,700

-0-

277,903 $

-0- $

166,281 -0-

-0-

-0-

166,281 $ 444,184 $

-0- $

-0-

157 -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0- $

145,425

309 -0-

-0-

-0-

-0-

-0-

-0--0-

-0-

-0-

45,349

145,425

518 -0-

-0-

-0-

932,058 11,886)

664,779 -0-

-0-

-0-

155,803 922,629 1,078,432

39,624 -0- 39,624 195,584 $ 1,068,363 $ 2,894,299

175 $

-0-

-0-

-0-

-0-

-0-

175 $

-0- $

-0-

195,409 -0--0-

195,409 $ 195,584 $

1,139 $ -0-

-0--0-

-0-

-0-

1,139 $

-0- $

1,067,224 -0-

-0-

-0-1,067,224 $ 1,068,363 $

390,129 705,335

-0-

470,651 1,700

-0-

1,567,815

-0-

1,233,505

195,409 -0-

102,430)

1,326,484 2 ,894,299

$

$

$

$

$

$ $

Debt SCJVice

-0-

-0-

186 158,870

-0-

-0--0-

-0-

-0-

-0-

-0-

10,088

588,283 77,295

834,722

-0-

-0-

133,367 -0-

-0-

-0-

133,367

-0-

-0-

-0-

701,355 -0-

701,355 834,722

$

$

$

$

$

$ $

Permanent Funds

Santa Fe Park Trust

-0- $

-0-

-0--0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

13,925 -0-

Lake Nasworthy

Trust

-0- $

-0-

9,688 -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

6,325,647

5,000,000

Total

-0-

-0-

9,688 -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

6,339,572

5,000,000 13,925 $ 11,335,335 $ 11,349,260

-0- $ -0-

-0-

-0-

-0-

-0-

-0- $

2,500 $ -0-

-0-

-0-

-0--0-

2,500 $

-0- $ -0- $

13,925 11,332,835 -0- -0-

-0- -0-

-0- -0-

2,500 -0-

-0-

-0-

-0-

-0-

2,500

-0-

11,346,760 -0-

-0-

-0-

13,925 $ 11,332,835 $ 11 ,346,760 13,925 $ 11,335,335 $ 11,349,260

Total Non-Major

Governmental

Funds

$ 45,349

145,425

10,392 158,870

-0-

-0-

932,058 11,886)

664,779 -0-

-0-

lD,088

8 ,006,287

5,116,919 $ 15,078,281

$

$

$

$ $

392,629

705,335 133,367 470,651

1,700 -0-

1,703,682

-0-

12,580,265 195,409 701,355

lD2,430) 13,374,599 15,078,281

1.0 o

REVENUES Taxes:

Property

Motel

Licenses & Pennits Intergovernmental Charges for Services Investment Income:

Interest

Change in Fair Value of Investments Arbitrage Rebate Adjustment


Total Revenues

EXPENDITURES

Current: General Government Public Safety

Public Works & Transportation Public Facilities

Health & Human Services Culture, Parks, & Recreation

Economic Development Urban Redevelopment & Housing

Total Current Expenditures Capital Outlay

Debt Service: Principal Interest & Fiscal Charges



OTHER FINANCING SOURCES IUSES) Transfers In Certificates of Obligation Issued

Capitalized Leases Sale of Capital Assets Transfers Out

Total Other Financing Sources (Uses)

Net Change in Fund Balances

Fund Balances - Beginning Fund Balances - Ending


Combining Statement of Revenues, Expenditures and Changes in Fund Balances -Non-Major Governmental Funds


Community Intergovern-DeVelopment mental

$ -0- $

-0-

-0-1,735,911

-0-

-0-

-0-

-0-

-0- $ -0-

50,742 1,408,168

214,297

383 -0-

-0-

-0- 346,298 38,102 -0-

-0- 6,570 $ 1,774,013 $ 2,026,458

$ -0- $ -0- $

-0- 139,296

-0- 168,368 -0- 102,005

37,873 1,806,555 312,297 -0-

7,500 -0-1,442,680 -0-

$ 1,800,350 $ 2,216,224 $

22,941 637,392

150,037 -0--0- -0-

$ 1,973,328 $ 2,853,616 $

Special Revenue Funds

HOME Program

-0- $ -0-

-0-351,277 446,391

-0--0-

-0-

-0-

31,567

10,000 839,235 $

-0- $

-0-

-0--0-

-0--0-

-0-806,850 806,850 $

-0-

-0-

-0-806,850 $

Designated Revenue

-0- $ -0-

-0-

-0-

-0-

597 -0-

-0-

30,333 -0-

-0-

30,930 $

-0- $

15,025 363 -0-

5,892 5,587

-0-

-0-

26,867 $

83,080

-0-

-0-109,947 $

Tax

Increment Reinv. Zone

434,764 $ -0-

-0-

-0-

-0-

2,773 -0-

-0-

Tota l

434,764 -0-

50,742 3,495,356

660,688

3,753 -0-

-0-

-0- 376,631 -0- 69,669 -0- 16,570

437,537 $ 5,108,173

-0- $ -0-

-0- 154,321

-0- 168,731 -0- 102,005 -0- 1,850,320 -0- 317,884

133,755 141,255 -0- 2,249,530

133,755 $ 4,984,046 -0- 743,413

-0- 150,037 -0- -0-

133,755 $ 5,877,496

$

Debt

Service

2,879,971 -0-

-0-

-0-

-0-

1,220 -0--0-

-0-

-0-

-0-$ 2,881,191

$

$

-0-

-0-

-0-

-0--0-

-0--0-

-0-

-0-

-0-

3,220,181 2,314,013

$ 5,534,194

1$ 199,3 15) 1$ 827,158) $ 32,385 1$ 79,017) $ 303,782 1$ 769,323) 1$ 2,653,003)

$

$

1$

1$

85,513 $

-0-

-0--0-

-0-

85,513 $

113,802) 1$

95,863 17,939) 1$

373,715 $ -0-

-0--0-

-0-

373,715 $

453,443) $

368,952 84,491) $

-0- $

-0-

-0--0-

-0-

-0- $

32,385 1$

133 ,896 166,281 $

-0- $

-0-

-0--0-

-0-

-0- $ 79,017) $

-0- $

-0-

-0-

-0--0-

-0- $

303,782 1$

459,228 -0-

-0--0--0-

459,228 310,095)

274,426 763,442 1,636,579 195,409 $ 1,067,224 $ 1,326,484

$ 2,852,869 -0--0-

-0--0-

$ 2,852,869 $ 199,866

501,489 $ 701 ,355

$

$

$

$

$

$

$

$

$

$

Permanent Funds

Santa Fe

Park Trust

-0- $ -0-

-0-

-0-

-0-

-0--0-

-0-

-0--0-

-0-

-0- $

-0- $ -0--0-

-0-

-0-

-0-

-0--0-

-0- $ -0-

-0-

-0--0- $

-0- $

-0- $ -0-

-0--0-

-0--0- $

-0- $

Lake

Nasworthy

Trust

-0- $

-0-

-0-

-0-

31,083

89,274

-0-

-0-

-0--0-

-0-

120,357 $

~ $

-~

-0-

-0-

-0-~

~

~-

-0- $

-0-

-0-

-0-

-0- $

120,357 $

-0- $ -0-

-0-701,157

80,346) I 620,811 $

741,168 $

Total

-0--0-

-0-

-0-

31,083

89,274

-0-

-0-

-0--0-

-0-120,357

-0-

-0--0-

-0-

-0-

-0-

-0--0-

-0--0-

-0-

-0--0-

120,357

-0-

-0-

-0-701 ,157

80,346) 620,811 741 ,168

13 ,925 10,591,667 10,605,592 13,925 $ 11,332,835 $ 11,346,760

Total

Non-Major Governmental

Funds

$ 3,314,735 -0-

50,742 3,495,356

691,771

94,247 -0--0-

376,631 69,669 16,570

$ 8,109,721

$ -0-154,321 168,731 102,005

1,850,320 317,884 141,255

2,249,530 $ 4,984,046

743,413

3,370,218 2,314,013

$ 11,411,690

1$ 3,301,969)

$ 3,312,097 -0-

-0-

701,157 I 80,346) $ 3,932,908 $ 630,939

12,743 ,660 $ 13,374,599


Schedule of Revenues, Expenditures, and Changes in Fund Balance ~ Budget and Actual -fNon-GAAP Budgetary Basis) - Nonmajor Governmental Funds

REVENUES

Taxes: Property Sales Franchise Motel Mixed Drink Bingo




Total Revenues


General Government Pu blic Safety Public Works & Transportation

Public Facilities Health & Human Services Culture, Parks, & Recreation Economic Development Urban Redevelpment & Housing



Total Debt Service

Total Expenditures Excess (Deficiency) of Reven ues


OTHER FINANCING SOURCES (USES) Transfers In Certificates of Obligation Issued Discount of Certificates of Obligation Capitalized Leases Sale of Capital Assets Transfers Ou t

Total Other Financing Sources (Uses) Net Change in Fund Balance



Intergovernmental Special Revenue Fund

$

Budget

-0-

-0--0--0-

-0-

-0-

-0-1,880,009

976,928 -0-

-0-

-0-

-0-

306,554 -0-

79,327 $ 3,242,818

$ -0-

165,510 257,028 175,000

1,976,281 16,489

-0-

-0-$ 2,590,308 $ 747,276

$ -0-

-0-

$ -0-

$ 3 ,337,584

($

$

$ $

$

94,766)

371,117

-0-

-0-

-0-

-0--0-

371,117 276,351

126,703) 149 ,648

$

Actual

-0-

-0-

-0-

-0--0-

-0-50,742

1,408,168 214,297

-0-

383 -0-

-0-

346,298

-0-6,570

$ 2,026,458

$ -0-

139,296 168,368 102 ,005

1,806,555

-0-

-0-

-0-$ 2,216,224 $ 637,392

$ -0-

-0-$ -0-

$ 2,853,616

($

$

$ ($

($

827,158)

373,715

-0-

-0-

-0-

-0-

-0-373,715 453,443)

368,952 84,491)

91

$

Variance Positive

(Negative)

-0-

-0-

-0--0-

-0-

-0-50,742

471 ,841) 762,631)

-0-

383 ·

-0-

-0-

39,744 -0-

( 72,757) ($ 1,2 16,360)

$

$ $

$

$

$

-0-

26,214 88,660 72,995

169,726 16,489

-0-

-0-374,084 109,884

-0--0--0-

483,968

($ 1,700,328)

$ 2,598

-0-

-0-

-0-

-0-

-0-$ 2,598 ($ 1,697,730)

( 2,407,859) ($ 4,105,589)

Designated Revenue Special Revenue Fund

$

$

Budget

-0-

-0-

-0-

-0--0-

-0-

-0-

-0-

-0--0-

2,250

-0-

-0-

10,804 -0-

-0-13,054

$ -0-35,449

9 ,095

-0-26,434 72,426

-0-

-0-$ 143,404 $ 189,229

$

$

-0-

o -0-

$ 332,633

($ 319,579)

$ -0-

-0-

-0-

-0-

-0-

-0-$ -0-

($ 319 ,579)

( 150,972) ($ 470,551)

$

$

$

$ $

$

$

$

($

$

$ ($

$

Actual

-0-

-0-

-0--0-

-0-

-0--0--0-

-0-

-0-

597 -0-

-0-

30,333

-0-

-0-30,930

-0-15,025

363 -0-

5,892 5,587

-0-

-0-

26,867 83,080

-0-

-0-

-0-

109,947

79,017)

-0--0-

-0-

-0--0--0--0-

79,017)

274,426 195,409

$

$

$

$ $

$

$

Variance Positive

(Negative)

-0--0-

-0-

-0-

-0--0-

-0-

-0-

-0--0-

1,653)

-0-

-0-

19 ,529 -0-

-0-17,876

-0-20,424

8 ,732

-0-20,542 66,839

-0-

-0-

116,537 106 ,149

-0-

-0-

-0-

$ 222,686

($ 204,810)

$ -0-

-0-

-0-

-0-

-0-

-0-$ -0-($ 204,810)

( 160,012) ($ 364,822)


Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual -(Non-GAAP Budgetary Basis) - Nonmajor Governmental Funds

REVENUES Taxes:

Property Sa les Fra nchise Motel Mixed Drink Bingo



Miscella neous: Gifts & Contributions Program Income Other Miscellaneous

Total Revenues


General Government Pu blic Safety Public Works & Transportation Public Facilities Health & Human Services Culture , Parks, & Recreation Economic Development Urba n Redevelpment & Housing


Principal Interest & Fiscal Cha rges

Tota l Debt Service



OTHER FINANCING SOURCES (USES) Trans fe rs In Certificates of Obligation Issued Discount of Certificates of Obligation Capitalized Leases Sale of Capital Assets

Transfers Out Total Other Financing Sources (Uses) Net Change in Fund Balance



Tax Increment Reinvestment Zone Special Revenue Fund (TIRZ)

Budget

$ 465,229

-0-

-0-

-0-

-0-

-0--0--0-

-0-

-0-

-0-

-0-

-0-

-0--0-

-0-$ 465,229

$ -0-

-0-

-0--0-

16 ,050 -0-

448,895

-0-

$ 464,945

$ -0-

$ -0-

-0-

$ -0-

$ 464,945

$ 284

$ -0-

-0-

-0-

-0-

-0-

-0-

$ -0-

$ 284

( 32,589) ($ 32,305)

$

$

$

$ $

$

$

$

$

$

$ $

Actual

434,764 -0-

-0-

-0-

-0-

-0-

-0-

-0--0--0-

2,773 -0-

-0-

-0--0-

-0-

437,537

-0--0-

-0--0-

-0-

-0-

133 ,755

-0-

133 ,755

-0-

-0-

-0--0-

133,755

303,782

-0--0-

-0-

-0-

-0-

-0-

-0-

303 ,782

763 ,442 $ 1,067,224

92

Varia nce Positive

(Negative)

($ 30,465) -0--0--0-

-0-

-0-

-0-

-0-

-0--0-

2 ,773

-0-

-0-

-0-

-0-

-0-

($ 27,692)

$ -0-

-0-

-0-

-0-

16,050 -0-

315,140 -0-

$ 331,190 $ -0-

$ -0--0-

$ -0-

$ 331 , 190

($ 358,882)

$ -0-

-0-

-0-

-0-

-0-

-0-

$ -0-

($ 358,882)

422,331 $ 63 ,449

$

$

$ $

$

$

$

($

$

$ $

$

Budget

2 ,786,446 -0--0-

-0-

-0-

-0--0-

-0-

-0-

-0-

7,884 -0-

-0-

-0--0--0-

2 ,794,330

-0--0-

-0-

-0--0-

-0-

-0-

-0-

-0-

-0-

3 ,291 ,103 2,349 ,796 5 ,640 ,899

5 ,640,899

2 ,846,569)

2,851 ,569 -0-

-0-

-0-

-0-

-0-

2 ,851,569 5,000

52,960 57,960

Debt Service Fund

Actual

$ 2,879,971 -0-

-0-

-0-

-0-

-0-

-0-

-0-

-0--0-

1,220

-0--0-

-0-

-0-

-0-

$ 2,881,191

$ -0--0-

-0-

-0-

-0-

-0-

-0-

-0-

$ -0-

$ -0-

$ 3,220,181 2 ,314,013

$ 5 ,534,194

$ 5,534,194

($ 2,653,003)

$ 2 ,852 ,869 -0-

-0-

-0-

-0-

-0-

$ 2 ,852,869 $ 199,866

501,489 $ 701,355

$

$

$

$ $

$

$

$

($

$

$ ($

$

Variance Positive

(Nega tive)

93,525

-0-

-0--0--0-

-0-

-0--0-

-0-

-0-

6,664) -0-

-0-

-0-

-0-

-0-

86 ,861

-0--0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

70,922 35,783

106 ,705

106,705

19,844)

1,300 -0-

-0-

-0-

-0-

-0-1,300

18,544)

187,998 169,454


Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual -(Non-GAAP Budgetary Basis) - Nonmajor Governmental Funds


Lake Nasworthy Trust Permanent Fund Variance Positive

Budget Actual (Negative) REVENUES

Taxes: Property $ -0- $ -0- $ -0-Sales -0- -0- -0-Franchise -0- -0- -0-

Motel -0- -0- -0-Mixed Drink -0- -0- -0-

Bingo -0- -0- -0-

Licenses & Permits -0- -0- -0-

Intergovernmental -0- -0- -0-

Charges for Services 19,000 31,083 12 ,083

Fines & Forfeits -0- -0- -0-

Investment Income: Interest 98,000 89,274 8,726)

Change in Fair Value of Investments -0- -0- -0-

Arbitrage Rebate Adjustment -0- -0- -0-

Miscellaneous: Gifts & Contributions -0- -0- -0-

Program Income -0- -0- -0-

Other Miscellaneous -0- -0- -0-

Total Revenues $ 117,000 $ 120,357 $ 3,357


General Government $ -0- $ -0- $ -0-

Pu blic Safety -0- -0- -0-

Public Works & Transportation -0- -0- -0-

Public Facilities -0- -0- -0-

Health & Human Services -0- -0- -0-

Culture, Parks, & Recreation -0- -0- -0-

Economic Development -0- -0- -0-

Urban Redevelpment & Housing -0- -0- -0-

Total Current Expenditures $ -0- $ -0- $ -0-

Capital Outlay $ -0- $ -0- $ -0-

Debt Service: Principal $ -0- $ -0- $ -0-

Interest & Fiscal Charges -0- -0- -0-

Total Debt Service $ -0- $ -0- $ -0-

Total Expenditures $ -0- $ -0- $ -0-

Excess (Deficiency) of Revenues Over (Under) Expenditures $ 117,000 $ 120,357 $ 3,357

OTHER FINANCING SOURCES (USES) Transfers In $ -0- $ -0- $ -0-

Certificates of Obligation Issued -0- -0- -0-

Discount of Certificates of Obligation -0- -0- -0-

Capitalized Leases -0- -0- -0-

Sale of Capital Assets 570,000 701,157 131,157

Transfers Out ( 78,400) ( 80,346) ( 1,946)

Total Other Financing Sources (Uses) $ 491,600 $ 620,811 $ 129,211

Net Change in Fund Balance $ 608,600 $ 741 ,168 $ 132,568

Fund Balance - Beginning 10,734,888 10,605,592 ( 129 ,296)

Fund Balance - Ending $ 11,343,488 $ 11,346,760 $ 3,272

93


Major Governmental Capital Project Fund Description


CAPTITAL PROJECTS FUND

To account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

Capital Improvement Fund - To account for the authorized expenditure of the proceeds of certificates of obligation.

94


Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (Non-GAAP Budgetary Basis) - Major Governmental Capital Project Fund



Positive

Budget Actual (Negative)

REVENUES Investment Income:

Interest $ 11,802 $ 20,349 $ 8,547

Gifts & Contributions -0- -0- -0-

Other Miscellaneous -0- -0- -0-

Total Revenues $ 11,802 $ 20,349 $ 8,547


Health & Human Services $ -0- $ -0- $ -0-

Total Current Expenditures $ -0- $ -0- $ -0-

Capital Outlay 3,415,378 1,499,145 1,916,233

Total Expenditures 3,415,378 1,499,145 1,916,233

Excess (Deficiency) of Revenues Over (Under) Expenditures ($ 3,403,576) ($ 1,478,796) $ 1,924,780

OTHER FINANCING SOURCES (USES) Sale of Capital Assets $ 220,873 $ -0- ($ 220,873)

Total Other Financing Sources (Uses) $ 220,873 $ -0- ($ 220,873)

Net Change in Fund Balance ($ 3,182,703) ($ 1,478,796) $ 1,703,907

Fund Balance - Beginning ( 70,532) 2,849,260 2,919,792

Fund Balance - Ending ($ 3,253,235) $ 1,370,464 $ 4,623,699

95


Nonmajor Enterprise Fund Description


ENTERPRISE FUNDS

To account for any activity for which a fee is charged to external users for goods or services.

The City operates four enterprise funds. The Water, Sewer, and Airport enterprise funds are reported as major funds. The remaining enterprise fund is reported as nonmajor and includes the following:

State Office Building Fund - To account for the operation of a building, acquired and renovated, primarily to provide a facility for lease to the State of Texas in order for all state offices to be in one location.

96


Combining Statement of Net Assets - Nonmajor Enterprise Funds

September 30,2012

State Office

Building Total

ASSETS

Current Assets:

Cash & Cash Equivalents $ 41,460 $ 41,460

Investments 10,386 10,386

Receivables:

Accrued Interest 68 68

Accounts 28,360 28,360

Total Current Assets $ 80,274 $ 80,274

Noncurrent Assets:

Capital Assets:

Land $ 275,412 $ 275,412

Buildings 6,051,542 6,051,542

Improvements Other Than Buildings 400,330 400,330

Machinery & Equipment 19,589 19,589

Construction in Process -0- -0-

Less: Accumulated Depreciation ( 2,682,239) ( 2,682,239)

Net Capital Assets $ 4,064,634 $ 4,064,634

Deferred Charges -0- -0-

Total Noncurrent Assets $ 4,064,634 $ 4,064,634

Total Assets $ 4,144,908 $ 4,144,908

LIABILITIES

Current Liabilities:

Accounts Payable $ 55,052 $ 55,052

Accrued Interest Payable 12,559 12,559

Due to Other Funds 134,415 134,415

Non Current Liabilities Due Within One Year 304,572 304,572

Total Current Liabilities $ 506,598 $ 506,598

Non Current Liabilities Due After One Year 2,711,385 2,711,385

Total Liabilities $ 3,217,983 $ 3,217,983

NET ASSETS

Invested in Capital Assets, Net of Related Debt $ 1,084,755 $ 1,084,755

Unrestricted ( 157,830) ( 157,830)

Total Net Assets $ 926,925 $ 926,925

Total Liabilities and Net Assets $ 4,144,908 $ 4,144,908

97


Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets -Nonmajor Enterprise Funds


State Office

Building Total

OPERATING REVENUES

Charges for Sales & Services:

Pledged for Payment of Revenue Bonds:

Rents, Leases & Fees $ 1,161,034 $ 1,161,034

Other 85 85

Unpledged:

Other -0- -0-

Total Operating Revenues $ 1,161,119 $ 1,161,119

OPERATING EXPENSES

Cost of Sales & Services $ 945,427 $ 945,427

Administrative -0- -0-

Depreciation 222,982 222,982

Amortization -0- -0-

Total Operating Expenses $ 1,168,409 $ 1,168,409

Operating Income (Loss) ($ 7,290) ($ 7,290)

NON-OPERATING REVENUES (EXPENSES)

Investment Income:

Interest $ 487 $ 487

Change in Fair Value of Investments -0- -0-

Interest Expense and Fiscal Agent Fees ( 103,929) ( 103,929)

Total Non-Operating Revenues (Expenses) ($ 103,442) ($ 103,442)

Income (Loss) Before Transfers ($ 110,732) ($ 110,732)

Transfers In (Out) $ -0- $ -0-

Total Transfers $ -0- $ -0-

Change in Net Assets ($ 110,732) ($ 110,732)

Net Assets - Beginning 1,037,657 1,037,657

Net Assets - Ending $ 926,925 $ 926,925

98


Combining Statement of Cash Flows - Nonmajor Enterprise Funds


State Office Building Total

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Received from Customers $ 1,191,808 $ 1,191,808 Cash Paid to Suppliers for Goods and Services ( 659,882) ( 659,882) Cash Paid for Employee Services ( 67,563) ( 67,563)

Cash Paid for Employee Benefits ( 34,482) ( 34,482)

Net Cash Provided (Used) by Operating Activities $ 429,881 $ 429,881

CASH FLOWS FROM NONCAPITAL


Short-Term Interfund Loans Received $ -0- $ -0-

Net Cash Provided (Used) by Noncapital Financing Activities $ -0- $ -0-

CASH FLOWS FROM CAPITAL AND RELATED


Principal Paid on Debt ($ 433,015) ($ 433,015)

Interest Paid on Debt ( 106,076) ( 106,076)

Disposal of capital asset 63,525 63,525

Net Cash Provided (Used) by Capital and Related Financing Activities ($ 475,566) ($ 475,566)

CASH FLOWS FROM INVESTING ACTIVITIES

Maturity of Investments $ 20,534 $ 20,534

Interest Received on Investments 502 502

Net Cash Provided (Used) by Investing Activities $ 21,036 $ 21,036

Net Increase (Decrease) in Cash ($ 24,649) ($ 24,649)

Cash - Beginning 66,109 66,109

Cash - Ending $ 41,460 $ 41 ,460

RECONCILIATION OF OPERATING INCOME

TO NET CASH PROVIDED (USED) BY

OPERATING ACTIVITIES

Operating Income (Loss) ($ 7,290) ($ 7,290)

Adjustments to Reconcile Operating Income to Net Cash Provided (Used) by Operating Activities:

Depreciation 222,982 222 ,982

Amortization -0- -0-

(Increase) Decrease in: Accounts Receivable 30,689 30,689

Increase (Decrease) in: Accounts Payable 181,089 181,089

Compensated Absences 2,411 2,411

Net Cash Provided (Used) by Operating Activities $ 429,881 $ 429,881

NONCASH INVESTING, CAPITAL AND


Capital Assets Transfers In (Out) $ -0- $ -0-

Change in Fair Value of Investments $ -0- $ -0-

99


Internal Service Fund Descriptions


INTERNAL SERVICE FUNDS

To report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units on a cost-reimbursement basis.

Vehicle Maintenance Fund - To account for fuel, oil, and the maintenance and upkeep on city and school district vehicles.

Employee/Retiree Health Fund - To account for health insurance claims and the cost of medical treatment of employees, retirees, and their dependents.

Property and Casualtv Insurance Fund - To account for general and automobile liability and property damage coverage for city property and vehicles.

Workers Compensation Insurance Fund - To account for workers compensation coverage for city employees.

Communications Fund - To account for the operations of the new radio communications system.

100


Combining Statement of Net Assets - Internal Service Funds

September 30, 2012

Employee/ Property & Workers' Vehicle Retiree Casualty Compensation

Maintenance Health Insurance Insurance Communications Total ASSETS

Curren t Assets

Cash & Cash Equivalents $ 579,808 $ 1,732,890 $ 1,718,360 $ 1,294,203 $ 320,217 $ 5 ,645,478 Investments 21 ,407 299,992 359 , 172 319,416 -0- 999,987 Receivables:

Accrued Interest 89 503 667 576 12 1,847 Accounts 233,296 119,819 6 -0- -0- 353 , 121 Less: Allowance for Uncollectibles -0- 104,852) -0- -0- -0- 104,852) Due from Other Funds -0- -0- -0- -0- -0- -0-

Inventories 185,751 -0- -0- -0- 2,628 188,379 Deferred Charges 38,806 -0- -0- -0- 138,465 177,271

Total Current Assets $ 1,059,157 $ 2,048,352 $ 2 ,078,205 $ 1,614,195 $ 461,322 $ 7 ,261 ,231

Noncurrent Assets

Capital Assets : Buildings $ 390,269 $ -0- $ -0- $ -0- $ -0- $ 390,269 Improvements Other Than Buildings 3 ,800 -0- -0- -0- 5 ,237,312 5 ,241,112 Machinery & Equipment 468,937 -0- -0- 6,505 28,749 504,191 Construction in Progress -0- -0- -0- -0- -0- -0-Less: Accumulated Depreciation ( 827,964) -0- -0- ( 3,477) ( 853 ,951) ( 1,685 ,392)

Total Noncurrent Assets $ 35,042 $ -0- $ -0- $ 3,028 $ 4 ,412 , 110 $ 4,450,180 Total Assets $ 1,094,199 $ 2,048,352 $ 2,078,205 $ 1,617,223 $ 4 ,873 ,432 $ 11 ,711 ,411

LIABILITIES Current Liabilities:

Accounts Payable $ 265,889 $ 117,904 $ 53,471 $ 10,522 $ 32,051 $ 479,837 Due to Other Funds -0- 365 -0- -0- -0- 365 Noncurrent Liabilities Due Within One Year -0- 427 ,041 242 ,913 581,485 -0- 1,251,439

Total Current Liabilities $ 265,889 $ 545,310 $ 296,384 $ 592 ,007 $ 32,051 $ 1,731,641 Noncurrent Liabilities Due After One Year 353,890 402,641 581,934 979 ,590 51,734 2,369,789

Total Liabilities $ 6 19,779 $ 947,951 $ 878,318 $ 1,571,597 $ 83,785 $ 4,101,430

NET ASSETS

Invested in Capital Assets Net of Related Debt $ 35,042 $ -0- $ -0- $ 3 ,028 $ 4,412,110 $ 4 ,450, 180 Unrestricted 439,378 1,100,401 1,199,887 42 ,598 377,537 3,159,801

Total Net Assets $ 474,420 $ 1,100,401 $ 1,199,887 $ 45,626 $ 4,789,647 $ 7 ,609 ,981 Total Liabilities and Net Assets $ 1,094,199 $ 2,048,352 $ 2,078,205 $ 1,617,223 $ 4,873,432 $ 11 ,71 1,411

101


Combining Statement of Revenues, EX:Qenses, and Changes in Fund Net Assets -Internal Service Funds


Employee/ Property & Workers' Vehicle Retiree Casualty Compensation

Maintenance Health Insurance Insurance Communications Total OPERATING REVENUES

Charges for Sales & Services: Sales & Service $ 4,705,035 $ 6,560,996 $ 545,626 $ 977,427 $ 648,416 $ 13,437,500 Other 133,708 -0- -0- -0- 179,942 313 ,650

Total Operating Revenues $ 4,838,743 $ 6,560,996 $ 545,626 $ 977,427 $ 828,358 $ 13,751,150

OPERATING EXPENSES

Cost of Sales & Services: Administrative $ 4 ,858,243 $ 5,998,657 $ 783,925 $ 1,457,550 $ 760,879 $ 13,859,254 Depreciation 14,364 -0- -0- 663 524,401 539,428

Total Operating Expenses $ 4 ,872,607 $ 5 ,998,657 $ 783 ,925 $ 1,458,213 $ 1,285,280 $ 14,398,682 Operating Income (Loss) ($ 33 ,864) $ 562 ,339 ($ 238,299) ($ 480,786) ($ 456,922) ($ 647,532)

NONOPERATING REVENUES (EXPENSES)

Investment Income: Interest $ 979 $ 5 ,053 $ 5 ,856 $ 4 ,890 $ 156 $ 16,934 Change in Fair Value of Investments -0- -0- -0- -0- -0- -0-

Total Nonoperating Revenues (Expenses) $ 979 $ 5 ,053 $ 5,856 $ 4,890 $ 156 $ 16,934 Income (Loss) Before Contributions, Special Items, and Transfers ($ 32,885) $ 567,392 ($ 232,443) ($ 475,896) ($ 456,766) ($ 630,598)

CONTRIBUTIONS AND TRANSFERS

Transfers In $ -0- $ -0- $ -0- $ -0- $ -0- $ -0-

Transfers Out -0- -0- -0- -0- -0- -0-Gain (Loss) on Sale of Capital Assets -0- -0- -0- -0- -0- -0-

Total Contributions and Transfers $ -0- $ -0- $ -0- $ -0- $ -0- $ -0-

Change in Net Assets ($ 32,885) $ 567 ,392 ($ 232 ,443) ($ 475,896) ($ 456,766) ($ 630,598)

Net Assets - Beginning 507,305 533,009 1,432,330 521,522 5,246,413 8 ,240,579 Net Assets - Ending $ 474,420 $ 1,100,401 $ 1,199,887 $ 45,626 $ 4,789,647 $ 7,609,981

102


Combining Statement of Cash Flows -Internal Service Funds


Workers' Compensation Vehicle

Maintenance

Employee/ Retiree Health

Property &

Casualty Insurance Insurance Communications Total

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Received from Customers Cash Received from Other Funds for Interfund

SelVices Provided Cash Received from Reinsurance Cash Paid to Suppliers for Goods and SelVices Cash Paid for Insura nce Claims and Premiums Cash Paid for Employee SelVices Cash Paid for Employee Benefits

Net Ca sh Provided (Used) by Operating Activities

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES

Tra nsfers In Transfers Out Short-Term Interfund Loans Received Short-Term Interfund Loans Paid

Net Cash Provided (Used) by Non-Capital Financing Activities

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Acquisition of Capita l Assets Capita l Gra nts Received Proceeds from Sale of Assets Proceeds from Contractual Claim Settlement

Net Cash Provided (Used) by Capital and Related Financing Activities

CASH FLOWS FROM INVESTING ACTIVITES Ma turity of Investments Purchase of Investments Interest Received on Investments

Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash

Cash - Beginning Cash - Ending

RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES

Operating Income (Loss)

Adjustments to Reconcile Operating Income to Net Cas h Provided (Used) by Operating Activities

Depreciation (Increase) Decrease in Accounts Receivable (Increase) Decrease in Inventories (Increase) Decrease in Deferred Revenue Increase (Decrease) in Accounts Payable Increase (Decrease) in Insura nce Claims Payable Increase (Decrease) in OPEB Obligation

Increase (Decrease) in Compensated Absences Net Cash Provided (Used) by Operating Activities

NON-CASH INVESTING, CAPITAL AND FINANCING ACTIVITIES

Capital Assets Transfers In (Out) Change in Fair Value of Investments

$ 4,756,697 $ 6 ,931 ,497 $

$

$

$

($

($

$

$ $

$

($

$

$ $

-0-

-0-3 ,913,251) (

-0- ( 514,107) ( 204,418) ( 124,921 $

-0- $ -0-

-0--0-

-0- $

7 ,392) $ -0-

-0-

-0-

7,392) $

42,302 $ -0-

1,020 43,322 $

160,851 $

418,956 579,807 $

33,864) $

14,364 82 ,045) 29 ,548)

-0-174,854

-0-65,961 15,199

124,921 $

-0- $ -0- $

103

-0--0-

2, 142,302) ( 4 ,024,327) (

66,116) 32,040)

666 ,712 $

-0- $ -0--0-

305

305 $

-0- $ -0--0-

-0-

-0- $

93,631 $ -0-

5,029 98,660 $

765,677 $

967,213 1,732,890 $

562,339 ($

-0-27,213

-0-343,288 327,210)

44,341 12 ,565

4 ,176 666,712 $

-0- $ -0- $

-0- $

-0-545,626

26 ,538) ( 370,914) (

-0- (

-0- (

148,174 ($

-0- $ -0--0-

-0-

-0- $

-0- ($

-0-

-0-

-0-

-0- ($

233,099 $ -0-

5 ,982 239 ,081 $ 387,255 $

1,331 , 105 1,718,360 $

238,299) ($

-0-

-0-

-0-

-0-14,477

371,996 -0-

-0-148,174 ($

-0- $ -0- $

-0- $

-0-977,427

60,594) ( 730,661) 197,338) ( 103,725) ( 114,891) $

-0- $ -0--0-

-0-

-0- $

3 ,028) ($

-0--0-

-0-

3,028) ($

631,854 $ -0-

5,059 636,913 $ 518,994 $

775,209 1,294,203 $

480,786) ($

663 -0-

-0-

-0-957

339,775 20,054

4,446 114,891) $

-0- $ -0- $

-0- $ 11 ,688,194

828,358 -0-

560,258) (

-0- ( 131,410) ( 39,011) ( 97,679 $

-0- $ -0--0-

-0-

-0- $

3 ,792) ($

-0-

-0-

-0-

3 ,792) ($

828,358 1,523 ,053 6,702,943) 5 , 125,902)

908,971) 379,194) 922,595

-0-

-0--0-

305

305

14,212) -0-

-0-

-0-

14,212)

-0- $ 1,000,886 -0- -0-

144 17,234 144 $ 1,018,120

94,031 $ 1,926,808

226,186 3,718,669 320,217 $ 5,645,477

456 ,922) ($

524 ,401

-0- ( 642) (

-0-12 ,980

-0-

-0-17,862 97,679 $

-0- $ -0- $

647,532)

539,428 54 ,832) 30, 190)

343 ,288 123 ,942) 756,112 98,580 41 ,683

922 ,595

-0-

-0-


Agency Fund Description


FIDUCIARY FUNDS

To report assets held in a trust or agency capacity for others and therefore cannot be used to support the government's own programs. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.

CJC Agency Fund - To account for fines and fees collected on behalf of the State of Texas.

104

ASSETS

Cash Total Assets

LIABILITIES

Accounts Payable


Statement of Changes in Assets and Liabilities -CJC Agency Fund


Beginning

Balance Additions Deletions

$ 316,970 $ 1,493,557 $ 1,511,390

$ 316,970 $ 1,493,557 $ 1,511 ,390

$ 54 $ 812 $ 706

Due to Other Governments 316,916 1,492,489 1,510,428 Total Liabilities $ 316,970 $ 1,493,301 $ 1,511,134

105

Ending

Balance

$ 299,137

$ 299,137

$ 160

298,977

$ 299,137


Discretely Presented Component Units Descriptions


DISCRETELY PRESENTED COMPONENT UNITS

Additional information for the discretely presented component units referred to in the notes to the financial statements is provided:

Fort Concho Museum - To account for the operation of old Fort Concho as a museum.

Fairmount Cemetery - To account for funds received from cemetery lot sales and care and for contributions from a trust.

106


Combining Balance Sheet -Discretely Presented Component Units

September 30,2012

Fort Concho Fairmount

Museum Cemetery ASSETS

Cash & Cash Equivalents $ 97,820 $ 8,984

Investments -0- -0-

Accounts Receivable -0- 51,409

Accrued Interest 27 -0-

Inventories 18,724 -0-

Total Assets $ 116,571 $ 60,393

LIABILITIES

Accounts Payable $ 3 ,635 $ 206,779

Unearned Revenue -0- 9,100

Deposits 17,448 -0-

Due to Primary Government 2,365 -0-

Total Liabilities $ 23,448 $ 215,879

FUND BALANCES

Assigned $ 93,123 $ -0-

Unassigned -0- ( 155,486)

Total Fund Balances $ 93,123 ($ 155,486)

Total Liabilities and Fund Balances $ 116,571 $ 60,393

RECONCILIATION OF THE COMPONENT UNITS BALANCE SHEETS TO

THE STATEMENT OF NET ASSETS

Fund Balances - Component Units $ 93,123 ($ 155,486)

Capital assets used in component units are not financial

resources, and therefore, are not reported in the balance

sheets. The net effect - increases (decrease) in net

assets - of including capital assets are :

Beginning of the Year Cost 4,810,072 372,768

Beginning of the Year Accumulated Depreciation 3 ,072 ,227) 275,917)

Current Year Capital Outlay -0- -0-

Current Year Capital Transfers -0- 1,220)

Current Year Capital Disposals -0- 8,497

Current Year Depreciation 112,650) 14,735)

Long-term liabilities are not due and payable in the current

period, and therefore, are not reported as liabilities in the

balance sheets. The net effect - increases (decrease) in

net assets - of including long-term liabilities are : Beginning of the Year Balances ( 133,241) 84,464)

Current Year Change ( 31 ,264) 19,002)

Net Assets of Component Units $ 1,553,813 ($ 169,559)

107

Total

$ 106,804 -0-

51,409

27 18,724

$ 176,964

$ 210,414

9,100

17,448

2,365

$ 239,327

$ 93,123

( 155,486)

($ 62,363)

$ 176,964

($ 62,363)

5,182 ,840

3 ,348,144) -0-

1,220)

8,497

127,385)

( 217,705)

( 50,266)

$ 1,384,254


Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -Discretely Presented Component Units


Fort Concho Fairmount

Museum Cemetery Total

REVENUES

Charges for Services $ 504,136 $ 268,023 $ 772,159

Investment Income - Interest 240 4,961 5,201

Contributions from Primary Government 301,431 16,732 318,163

Miscellaneous:

Gifts & Contributions 2,482 42,138 44,620

Other Miscellaneous 1l,051 5,196 16,247

Total Revenues $ 819,340 $ 337,050 $ 1,156,390

EXPENDITURES

Operating Expenditures $ 803,513 $ 334,772 $ 1,138,285

Total Expenditures $ 803,513 $ 334,772 $ 1,138,285

Net Change in Fund Balances $ 15,827 $ 2,278 $ 18,105

Fund Balances - Beginning 77,296 ( 157,764) ( 80,468) Fund Balances - Ending $ 93,123 ($ 155,486) ($ 62,363)

RECONCILIATION OF THE COMPONENT UNITS STATEMENT OF REVENUES, TO

EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES

Total Net Change in Fund Balances - Component Units $ 15,827 $ 2,278 $ 18,105

Depreciation does not require the use of current financial

resources, and therefore, is not reported as an expenditure.

The current year's depreciation decreases net assets. 112,650) 14,735) 127,385)

Current Year Capital Transfers -0- 1,220) 1,220)

Current Year Capital Disposals -0- 8,497 8,497

The long-term liabilities for compensated absences and

OPEB liability are not reported in the fund financial

statements. The net change in the liabilities increases

(decreases) net assets. 31,264) 19,002) 50,266)

Changes in Net Assets of Component Units ($ 128,087) ($ 24,182) ($ 152,269)

108

STATISTICAL SECTION


Statistical Section Narrative


STATISTICAL SECTION

This part of the City of San Angelo's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.

Such statistical information includes:

Financial Trends - These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity - These schedules contain information to help the reader assess the City's most significant local revenue sources, gas, and sales tax revenues.

Debt Capacity - These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the city's ability to issue additional debt in the future.

Demograohic and Economic Information - These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information - These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the city provides and the activities it performs.

llO

STATISTICAL SECTION (UNAUDITED - for Analytical Purposes Only)

This part of City of San Angelo's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall fmancial health.

TABLE CONTENTS

Financial Trends These tables contain trend infonnation to help the reader understand how the City's financial perfonnance and well-being have changed over time.

Entity-wide information:

1 Net assets by component, last ten fiscal years

2 Changes in net assets, last ten fiscal years

Governmental Funds Information:

3 Fund balances, last ten fiscal years

4 Changes in fund balances, last ten fiscal years

Revenue Capacity These tables contain infonnation to help the reader assess the City's most significant local revenue source, the property tax. Also included is some additional infonnation on sales tax revenue.

5 Assessed value and actual value of taxable property, last ten fiscal years

6 Direct and overlapping property tax rates, last ten fiscal years

7 Principal property taxpayers, current year and nine years ago

8 Property tax levies and collections, last ten fiscal years

9 Direct and overlapping sales tax rates, last ten fiscal years

10 Sales tax revenue by industry, current year and five years ago

Debt Capacity

These tables present infonnation to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

11 Ratios of outstanding debt by type, last ten fiscal years

12 Ratios of net general bonded debt outstanding, last ten fiscal years.

13 Direct and overlapping governmental activities debt

14 Pledged revenue coverage, last ten fiscal years

Demographic and Economic Information These tables offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments.

15 Demographic and economic statistics, last ten calendar years

16 Principal employers, current year and five years ago

Operating Information These tabLes contain inJonnation about the City's operations and resources to heLp the reader understand how the City's financial infonnation relates to the services the City provides and

17 Full-time equivalent city employees by department, last ten fiscal years

18 Operating indicators, last ten fiscal years

19 Capital asset statistics, last ten fiscal years

Sources: Unless otherwise noted, the information in these tables is derived from the comprehensive annual financial reports for the relevant year.

111

Table I

CITY OF SAN ANGELO NET ASSETS BY COMPONENT,

LAST TEN FISCAL YEARS (UNAUDITED - accrual basis of accounting)

Fiscal Year 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03

Governmental Activities : Invested in capital a ssets, net

of rela ted debt $ 27,779,895 $ 33,286,143 $ 28,137,141 $ 29,944,984 $ 30,724,967 $ 26,507,028 $ 28,330,227 $ 19,960,051 $ 13,255,752 $ 13,196,699 Restricted 21 ,358,553 24,796,775 24,383,653 20,074,040 19,037,199 15,864,132 12,688,330 7,180,821 12',486,094 11 ,301,342 Unrestricted 11,860,302 12,762 (4,917,254) 8,244,853 6,957,095 7 ,202,670 5,593,038 14,595,484 11,936,057 7,051,544

Total Governmental Activities Net Assets $ 60,998,750 $ 58,095,680 $ 47,603,540 $ 58,263,877 $ 56,719,261 $ 49,573,830 $ 46,611,595 $ 41 ,736,356 $ 37,677,903 $ 31,549,585

Business-Type Activities: Invested in capital assets, net

of rela ted debt $ 111,718,102 $ 133,918,235 $ 135,862,187 $ 74,764,222 $ 92,803,487 $ 85,210,087 $ 81,539,980 $ 75,946,889 $ 76,640,134 $ 77,484,972 Restricted 57,337,080 9,934,203 7,845,711 10,566,326 13,865,935 12,379,385 12,985,298 13,100,290 13,035,566 12,852,856 Unrestricted (4,216,773) 13,994,167 10,016,280 59,078,105 31,563,088 29,870,656 29,660,304 24,639,394 23,177,679 23,343,792

Total Business-Type Activities Net Assets $ 164,838,409 $ 157,846,605 $ 153,724,178 $ 144,408,653 $ 138,232,510 $ 127,460,128 $124,185,582 $113,686,573 $112,853,379 $113,681,620

Primary Government: Invested in capital as sets, net

of related debt $ 139,497,997 $ 167,204,378 $ 163,999,328 $ 104,709,206 $ 123,528,454 $111,717,115 $109,870,207 $ 95,906,940 $ 89,895,886 $ 90,681 ,671 Restricted 78,695,633 34,730,978 32,229,364 30,640,366 32,903,134 28,243,517 25,673,628 20,281,111 25,521,660 24,154,198 Unrestricted 7,643,529 14,006,929 5,099,026 67,322,958 38,520,183 37,073,326 35,253,342 39,234,878 35,113,736 30,395,336

::: Total Primary Government Net Assets $ 225,837, 159 $ 215,942,285 $ 201,327,718 $ 202,672,530 $ 194,951 ,771 $ 177,033,958 $170,797,177 $155,422,929 $150,531,282 $145,231,205

tv

CITY OF SAN ANGELO Ta ble 2 CHANGES IN NET ASSETS, LAST TEN FISCAL YEARS

(UNAUDITED . accnJal basis of accounting)

Fiscal Year 2011·12 2010·11 2009·10 2008·09 2007·08 2006·07 2005·06 2004·05 2003·04 2002·03

Expenses Governmental Activities:

General Government $ 10,863,197 $ 10,965,462 $ 7 ,619 ,436 $ 6,646,545 $ 7 ,373,754 $ 7 ,436 ,815 $ 5,601,721 $ 5,854,484 $ 4,446,818 $ 4 ,738,257 Public Safety 36,379,803 33,867,601 37,296,403 33,647,466 30,224,043 28,997,960 28 ,139,612 27,655,766 25 ,779,775 24,500,893 Public Works and Transportation 8,123,640 7,863,396 10,034,118 11 ,465,247 10,379,312 9 ,201 ,056 8,490,750 7 ,487,994 8,293 ,006 7,036,097 Pu blic Facilities 2 ,468,554 2,261,854 4,315,945 3 ,451,101 3 ,135,275 3, 108,835 2,954,406 3 ,012,181 3,071 ,593 2,648,543 Health and Huma n Services 3,288,315 4 ,112,967 4 ,202 ,814 3 ,811 ,667 4 ,289,756 3,452,185 4 ,246 ,868 3 ,824,289 3 ,667 ,719 3,693,045 Culture Pa rks and Recreation 5,999,809 4 ,534,751 6 ,016 ,419 5,495 ,089 4 ,738,321 5,804,458 4 ,697,648 3 ,726,743 3,439 ,283 3,490,526 Economic Development 3,463,923 4,193,681 4,974,088 2,284,947 2,683,897 1,960,406 2,144,479 1,495 ,253 1,019,779 2,745,469 Urban Redevelopment and Housing 2,163,356 3,084,266 2,491,213 1,079,130 1,338,756 1,412,580 982 ,640 862,935 1,202,719 913,924 Interest a nd Fiscal Charges 1,878,828 1,371,616 2,110,568 1,650,181 1,202 ,158 1,043,647 968,699 561 ,860 670,529 883,964

Total Governmental Activities Expenses 74,629,425 72,255,594 79 ,061,004 69 ,531 ,373 65,365,272 62,417,942 58,226,823 54,481,505 51,591,221 50,650,718 Business· Type Activities:

Water 18,985,682 15,680 ,907 17,863,109 16,841 ,412 15,429 ,289 14,502,556 15,234,350 15,969,335 14,380,330 13,341,962 Sewer 10,742,627 9,732,614 10,820,699 9 ,238,932 8 ,545,263 7 ,306,901 7 ,927,237 6,942 ,517 7,349,968 7,538,490 Transit 105 43,237 1,598,943 1,589,845 1,530,852 1,564,174 Airport 4,171,162 3,665,909 2,824,518 3,881 ,134 3 ,070,025 2,187,103 2,256 ,649 2,300,091 2,708,372 2,103,869 State Office Building 1,272,338 1,671 ,974 1,046 ,448 1,205,244 1,049 ,558 939,674 1,112,666 891,129 901 ,235 977,004

Total Business· Type Activities Expenses 35,171 ,809 30,751 ,404 32,554,774 31,166,722 28,094,240 24 ,979,471 28,129,845 27 ,692 ,917 26,870,757 25,525,499 Total Primary Government Expenses $ 109,801,234 $ 103,006 ,998 $111 ,615,778 $ 100,698,095 $ 93,459 ,512 $ 87,397,413 $ 86,356,668 $ 82,174,422 $ 78,461 ,978 $ 76,176,217

Program Revenues ...... Governmental Activities: ...... W Charges for serviees:

General Government $ 1,341,469 $ 1,231 ,983 $ 3,261 ,098 $ 365,176 $ 311 ,837 $ 423,099 $ 1,281,685 $ 1,159,488 $ 1,459 ,598 $ 1,415,299 Pu blic Safety 6 ,877,504 6 ,316,188 6,078 ,350 6,520,317 5,133,992 4 ,850,220 5,515,520 4,752,694 4,394,736 4,054,593 Public Works and Transportation 1,156,103 1,061 ,746 135,554 1,779,392 1,861 ,205 1,872,751 1,799,980 1,642,716 1,584,130 1,579,115 Pu blic Facilities 676,062 620,884 410,061 691,555 673,038 480,933 658,943 671,208 671,316 567,790 Health and Human Services 921 ,127 845,948 426,735 363,074 322,506 305,963 381 ,891 500,128 463 ,209 685,412 Culture, Parks and Recreation 425,215 390,511 286,462 451,051 347,718 116,981 135,693 143,914 145,896 137,382 Economic Development 272,390 250,159 35,336 2,397,932 Urban Redevelopment and Housing 20,114 18,472 186,105 125,420 110,470 113,860 102,686 97 ,002

Operating grants and contributions 3,681 ,990 3,381 ,480 5 ,413,539 3,236 ,474 4 ,297 ,830 4 ,124,169 3,634,351 3,246,392 3,853,479 3 ,938,920 Capital grants and contributions 317,708 291 ,777 1,311 ,784 190,823 259,401 287,822 482,437 726,749 933,030 135,814

Total Governmental Activities Program Revenues 15,689,682 14,409 ,148 17,358,919 13,597,862 13,393,632 12,587,358 14,000,970 12,957 ,149 13,608,080 15,009 ,259 Business·Type Activities:

Water 27 ,301 ,830 23,324,070 20,818,217 20,719,288 19,609,055 16,292,190 19,936,227 14,815,466 13,547,924 13,201,024 Sewer 13,435,701 15,033,265 13,585,101 11,721,899 11,555,165 8,880,868 8,309,329 7,612,387 7 ,556,610 7 ,288,448 Transit 2,813 145,141 137,210 134,794 135,557 Airport 1,437 ,400 1,418,125 1,455,673 1,777,390 1,965,685 1,356,901 1,152,339 1,141,294 1,200,001 1,033,977 State Office Building 1,161 ,119 1,157,281 1,160,080 1,409 ,987 1,121,358 1,109,857 1,113,215 1,094,622 1,076,726 1,075,949 Operating grants and contributions 1,658 350 4,530 3,700,086 15,821 1,099,347 1,095,289 1,374,481 1,251 ,441 Ca pital grants and contributions 1,117,448 1,715,694 4,228,460 5,344,583 2,188,246 6 ,623,713 2,921 ,132 1,896,804 2,603,058

Total Business·Type Activities Program Revenues 44,455,156 42,648,785 41 ,252 ,061 39,328,650 39,595,846 29,846,696 38,379,311 28,817,400 26,787,340 26 ,589,454 Total Primary Government Program Revenues $ 60,144,838 $ 57,057,933 $ 58,610,980 $ 52,926,512 $ 52,989,478 $ 42 ,434,054 $ 52,380,281 $ 41,774 ,549 $ 40,395,420 $ 41,598,713

Net (Expense) I Revenue Governmental Activities $ (58,939,743) $ (57,846 ,446) $ (61,702,085) $ (55,933,511) $ (51,971 ,640) $(49,830,584) $(44 ,225,853) $(41,524,356) $(37,983,141) $(35,641 ,459) Bus iness· Type Activities 9,283,347 11 ,897,381 8,697,287 8, 161,928 11 ,501 ,606 4,867,225 10,249,466 1,124,483 (83,417) 1,063,955 Total Primary Government Net Expense $ (49 ,656,396) $ (45,949,065) $ (53 ,004,798) $ (47 ,771 ,583) $ (40,470,034) $(44,963,359) $(33,976,387) $(40 ,399,873) $(38,066,558) $(34,577,504)

CITI OF SAN ANGELO Table 2 CHANGES IN NET ASSETS, LAST TEN FISCAL YEARS

(UNAUDITED - accrual basis of accounting)

Fiscal Year 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03

General Revenues and Other Changes in Net Assets Governmental Activities:

Taxes Property Taxes 28,675,344 28,515,143 27,818,552 26,840,692 25,598,986 24,376,737 22,452,503 21,507,013 20,528,231 20,824,254 Sales Taxes 22,633,111 20,200,646 18,757,222 19,638,399 19,425,593 18,575,337 17,265,400 15,149,725 14,653,758 13,965,898 Franchise Taxes 3,885,969 3,841,056 4,947,607 4,988,087 3,769,280 3,821,051 4,611,838 4,090,493 3,890,397 3,873,713 Other Taxes 2,489,412 1,908,202 1,709,757 1,743,442 1,812,447 1,537,181 1,390,669 1,197,555 1,177,516 1,184,203

Penalty, Interest and Fees on Delinquent Taxes 223,844 342,355 321,794 281,677 253,465 277,283 288,251 310,724 265,930 271,694 Unrestricted Grants and Contributions 157,600 182,769 186,884 Investment Income 264,080 589,133 382,714 1,146,836 1,834,249 2,509,201 2,330,304 1,076,995 456,818 494,234 Miscellaneous 677,892 239,334 3,252,130 1,900,396 3,475,404 309,039 158,623 340,227 380,230 333,421 Gain (Loss) on Sale of Capital Assets 694,080 (154,962) 162,906 704,084 588,859 713,515 636,209 690,383 1,346,408 2,053,100 Transfers 2,299,082 7,389,201 273,971 (1,663,614) 2,358,788 2,391,214 (190,305) 1,036,925 1,141,141 (675,044)

Total Governmental Activities 61,842,814 62,870,108 57,626,653 55,579,999 59,117,071 54,510,558 49,101,092 45,582,809 44,027,313 42,325,473

Business-Type Activities Investment Income 183,002 129,755 249,049 772,953 1,498,511 1,428,905 1,080,627 741,180 396,317 449,459 Unrestricted Grants and Contributions Gain (Loss) on Sale of Capital Assets 50,245 14,074 53,218 (8,736) 131,053 44,630 1,612 4,456 10,477 Special Item-Transfer Capital Assets to Concho

Valley Transit District (1,023,001) Transfers (2,299,082) (7,389 ,201) 275,380 1,114,061 (2 ,358,788) (2,391,214) 190,305 (1,036,925) (1 ,141, 141) 675,044

.-. Total Business-Type Activities (2,065,835) (7,245,372) 577,647 1,878,278 (729,224) (917,679) 249,543 (291,289) (744,824) 1,134,980 ~ Total Primary Government $ 59,776,979 $ 55,624,736 $ 58,204,300 $ 57,458,277 $ 58,387,847 $ 53,592,879 $ 49,350,635 $ 45,291,520 $ 43,282,489 $ 43,460,453

Change in Net Assets Governmental Activities 2,903,071 5,023,662 (4,075,432) (353,512) 7,145,431 4,679,974 4,875,239 4,058,453 6,044,172 6,684,014 Business-Type Activities 7,217,512 4,652,009 9,274,934 10,040,206 10,772,382 3,949,546 10,499,009 833,194 (828,241) 2,198,935 Total Primary Government $ 10,120,583 $ 9,675,671 $ 5,199,502 $ 9,686,694 $ 17,917,813 $ 8,629,520 $ 15,374,248 $ 4,891,647 $ 5,215,931 $ 8,882,949

Table 3 CITY OF SAN ANGELO

FUND BALANCES, GOVERNMENTAL FUNDS, LAST TEN FISCAL YEARS

(UNAUDITED . modified accnJal basis of accounting)

Fiscal Year 2011·12 2010·11 2009·10 2008·09 2007·08 2006·07 2005·06 2004·05 2003·04 2002·03

General Fund: Reserved $ $ 554,938 $ $ 483,839 $ 370,128 $ 516,000 $ 94,868 $ 546,738 $ 1,918,522 $ 1,769,679 Unreserved 15,552,359 12,055,562 5,936,110 6,773,819 9,387,096 9,681,083 11 ,542,429 9,199,461 8,257,067 8 ,841,469

Total General Fund $ 15,552,359 $ 12,610,500 $ 5,936,110 $ 7,257,658 $ 9,757,224 $ 10,197,083 $ 11 ,637,297 $ 9 ,746,199 $ 10,175,589 $ 10,611 ,148

Development Corporation Reserved 10,011 ,793 14,191 ,183 13,635,280 11 ,307,171 10,691 ,521 8,376,204 Unreserved 2,943,620

Total Development Corporation $ 10,011,793 $ 14,191 ,183 $ 13,635,280 $ 14,250,791 $ 10,691 ,521 $ 8,376,204 $ $ $ $

Other Governmental Funds: Reserved $ 13,477,029 $ 12,743,660 $ 10,845,080 $ 10,362,082 $ 9 ,888,063 $ 9,290,055 $ 13,668,562 $ 8,390,742 $ 8,130,391 $ 7,379,630 Unreserved, reported in :

Special revenue funds (102,430) 757,627 432 ,407 172,308 (334,867) 19,423 6,020,839 6,066,932 5,100,755 Capital projects funds 9,690,599 19,926,627 19,140,068 24,851,206 19,199,055 21 ,678,764 18,882,629 4,348,630 5,706,658 2,049,837 Permanent Funds 8,030 629,266 844,703 677,989 407,026 216,800 127,994 67,703

Total Other Governmental Funds $ 23,065,198 $ 32,670,287 $ 30,750,805 $ 36,274,961 $ 30,104,129 $ 31 ,311,941 $ 32,977,640 $ 18,977,011 $ 20,031 ,975 $ 14,597,925

Total All Governmental Funds $ 48,629,350 $ 59,471 ,970 $ 50,322,195 $ 57,783,410 $ 50,552,874 $ 49 ,885,228 $ 44 ,614,937 $ 28 ,723,210 $ 30,207,564 $ 25,209,073

......

...... (Jl

CITY OF SAN ANGELO Table 4 CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS,

LAST TEN FISCAL YEARS (UNA UDITED . modified accrual basis of accounting)

Fiscal Year 2011· 12 2010·11 2009·10 2008·09 2007·08 2006·07 2005·06 2004·05 2003·04 2002·03

Revenues Taxes $ 58,034,537 $ 54,701,851 $ 53,360,648 $ 53,174,028 $ 50,739,596 $ 48,540,214 $ 46,006,542 $42,25 1,954 $ 40,380,131 $40,114,049 Liscenses and Permits 787,612 788,344 749,994 956,430 824,044 837,712 854,997 783,365 801,144 730,224 Intergovernmental 3,495,356 4,935,935 5,802,593 2,879,754 3,745,158 3,312,779 3,363,906 3,507,513 3,718,190 3,446,716 Charges for Services 7,964,663 6,587,116 6,507,228 6,259,958 4,795,470 4,109,843 5,952,894 5,545,553 5,599,388 5,555,105 Fines and Forfeits 2,994,37 1 3,360,423 3,376,374 2,795,338 2,963,407 3,037,725 2,913,149 2,486,834 2,263,083 2,084,766 Investment Income 247, 146 571,502 355,807 1,082,591 1,704, 198 2,264,004 2,099,118 875,330 19,597 405,422 Other Revenues 1,32 1,283 1,064,749 3,761,586 2,654,253 2,333,272 1,501,820 1,141,105 1,084,776 876,987 1,127,937

Total revenues 74,844,968 72,009,920 73,914,230 69,802,352 67,105,145 63,604,097 62,331,711 56,535,325 53,658,520 53,464,219

Expenditures General Government 9,870,672 9,213,186 6,980,931 7,262,219 7,281,505 5,831,349 5,553,170 4,931,280 4,945,920 4,476,830 Pu blic Safety 33,814,811 32,602,167 32,343,040 31,163,741 28,830,029 27,409,244 26,321,618 25,283,381 24,274,205 23,246,748 Public Works and Transportation 7,610,698 7,424,858 9,401,330 10,743,236 9,002,408 8,366,998 7,607,085 7,534,952 7,356,460 6,562,385 Pu blic Facilities 674,273 676,047 2,294,330 2,357,480 2,150,597 2,009,509 2,011,007 1,993,160 2,215,076 1,960,237 Health and Human Services 3,120,047 3,931,698 3,815,320 3,659,902 4,211,926 3,318,347 4,134,531 3,661,288 3,623,283 3,621,929 Culture, Parks and Recreation 4,748,136 3,902.,147 4,737,786 4,699,118 4,387,184 4,978,438 4,086,890 4 ,172,138 3,125,478 3,266,907 Economic Development 3,417,503 4,158,511 4,936,385 2,269,164 2,683,061 1,514,009 3,782,835 1,480,985 1,096,501 2,729,719 Urban Redevelopment and Housing 2,249,530 3,003,707 2,462,664 1,025,893 1,479,027 1,398,735 997,952 852,476 1,245,588 883,581 Capital Outlay 17,642,496 15,097,659 9,112,226 9,180,567 14,770,926 8,238,495 8,161,995 3,095,233 2,340,201 2,945,218 Debt service: .....

Principal 3,370,218 2,679,000 3,616,500 5,655,000 3,340,000 4,545,000 4 ,654,000 6,077,000 5,002,000 4,982,000 ..... 0\ Interest and fees 2,314,013 2,211 ,093 2,155,932 1,876,287 1,49 1,273 1,217,998 1,099,944 582,090 761,049 918,487

Total expenditures 88,832,397 84,900,073 81,856,444 79,892,607 79,627,936 68,828,122 68,411,027 59,663,983 55,985,761 55,594,041 Excess revenues over (under) expenditures (13,987,429) (12,890,153) (7,942,2 14) (10,090,255) (12,522,791) (5,224,025) (6,079,316) (3,128,658) (2,327,241) (2,129,822)

Other financing sources (uses) Transfers In 12,269,292 11,474,122 3,657,344 2,774,951 4,736,320 6,954,595 6,079,617 5,777,745 5,532,895 5,291,884 Debt Issue Proceeds 13,780,000 16,705,000 10,122,204 9,699,820 20,177,444 4,875,000 Capitalized Leases (184,620) 663,110 Sale of Capital Assets 845,727 870,727 226,361 704,084 717,043 769,836 690,884 742,063 1,480,651 5,309,999 Transfers Ou t (9,970,210) (4 ,084,92 1) (3,218,086) (4,710,195) (3,048,240) (5,212,196) (4 ,976,902) (4 ,875,504) (4 ,559,333) (5 ,6 18,635)

Tota l other financing sources (uses) 3,144,809 22,039,928 480,999 15,473,840 13,190,437 12,212,055 21,971,043 1,644,304 7 ,329,2 13 4,983,248 Restatement of beginning fund balance Net change in fund balances $ (I 0,842,620) $ 9,149,775 $ (7,461,215) $ 5,383,585 $ 667,646 $ 6,988,030 $ 15,891,727 $ (1,484,354) $ 5,001,972 $" 2,853,426

Debt service as a percentage of noncapitaJ expenditures 8.1% 7.1% 7.8% 10.8% 7.3% 9.4% 9.6% 12.0% 10.7% 11.0%

CITY OF SAN ANGELO Table 5 ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY,

LAST TEN FISCAL YEARS; (UNAUDITED)

Total Actual Value Direct

Fiscal Tax Residential Commercial Industrial Personal Less: Net Assessed Tax Year Year Property Property Property Property Total Exemptions Taxable Value Rate

2002-03 2002 1,642,575,980 517,314,948 33,185,200 509,412,322 2,702,488,450 413,953,414 2,288,535,036 0.86830

2003-04 2003 1,710,306,345 526,359,933 36,428,198 515,383,506 2,788 ,477 ,982 418,161 ,662 2,370,316,320 0 .86830

2004-05 2004 1,802,674,780 547,697 ,120 35,833,250 531 ,240,228 2 ,917 ,445,378 439,638,978 2 ,477,806,400 0.86830

2005-06 2005 1,928,569,190 598,462 ,199 34,610,000 532,588,016 3,094,229,405 468,965,229 2 ,625,264,176 0.85500

2006-07 2006 2 ,153,077,096 637, 153,512 34,613,450 557,811,547 3 ,382,655,605 517,486,090 2,865,169,515 0.85000

2007-08 2007 2,286,082,615 694,262,321 34,930,650 549,218,014 3 ,564,493,600 534,674,610 3,029,818,990 0.84000 >-' >-' -..J

2008-09 2008 2,502,263,186 708,020,201 30,210,850 585,056,734 3 ,825,550,971 490,009,599 3,335,541 ,372 0 .82750

2009-10 2009 2,759,315,091 724,790,790 29 ,811 ,000 589,244,647 4 , 103, 161,528 582,142,000 3 ,521,019,528 0.81750

2010-11 2010 2,843,511,067 704,939,433 30,058,400 584,247,824 4 ,162,756,724 561,216,519 3,601,540,205 0.81750

2011-12 2011 2,982,354,709 710,198,077 29,633,750 623,792,545 4 ,345,979,081 584,870,033 3,761 , 109,048 0 .78600

Source: Tom Green County Appraisal District


DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS

(UNAUDITED)

City's Direct Tax Rates (Per $100 of Assessed Value) Overlapping Rates *

Debt Tom San Angelo Fiscal General Service Green School Year Fund Fund Total County District

2002-03 0 .76844 0 .09986 0 .86830 0.52360 1.56913

2003-04 0.76830 0 .10000 0.86830 0.52285 1.56750

2004-05 0 .76830 0 .10000 0 .86830 0 .52285 1.57525

2005-06 0 .76300 0 .09200 0.85500 0 .52285 1.57200

2006-07 0 .75000 0.10000 0 .85000 0.52285 1.44000

2007-08 0 .74000 0 .10000 0 .84000 0 .52582 1.11000

2008-09 0.73000 0.09750 0.82750 0 .52582 1.11000

2009-10 0.72000 0 .09750 0.81750 0 .52500 1.35250

2010-11 0 .73750 0 .08000 0 .81750 0 .52500 1.31250

2011-12 0 .70600 0.08000 0 .78600 0 .52500 1.28000

* Includes rates for maintenance & operations and debt service.

Source: Tom Green County Appraisal District.

118

TaxEa:l::er Walmart, Inc. Ethicon, Inc. Angelo Community Hospital AEP Texas North / WTU Verizon Martier-Hirschfeld Nabors Well Service Sunset Mall Alexander Construction Suddenlink Communications Shannon Medical Center Hirshfeld Steel T.C.A. Cable Town & Country Food Stores

CITY OF SAN ANGELO PRINCIPAL PROPERTY TAXPAYERS

CURRENT YEAR AND NINE YEARS AGO (UNAUDITED)

Fiscal Year 2011-12 Percent of Total

Assessed Assessed TyEe of Business Value Rank Value Retail $ 55,593,912 1 1.48% Manufacturing 39,719,966 2 1.06% Hospital 37,165,635 3 0 .99% Utility 31,609,280 4 0.84% Utility 27,677,883 5 0 .74% Utility 27,107,390 6 0.72% Petroleum Industr: 25,726,330 7 0 .68% Real Estate 19,485,250 8 0 .52% Real Estate 16,596,324 9 0.44% Cable TV 14,267,968 10 0.38% Hospital Manufacturing Utility Retail

$ 294,949,938 7.85%

Total Assessed Value $ 3,761,109,048


119

Table 7

Fiscal Year 2002-03 Percent of Total

Assessed Assessed Value Rank Value

$ 24,806,433 5 1.08% 52,871,894 2 2 .31% 30,366,790 3 1.33% 26,191,440 4 1.14% 58,960,680 2.58%

16,567,250 7 0.72%

16,798,298 6 0 .73% ll,060,490 8 0.48% 9,550,279 9 0.42% 9,192,704 10 0.40%

$ 256,366,258 11.19%

$ 2,288,535,036


PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS

(UNAUDITED)

Collected within the Fiscal Year of Levy

Taxes Levied Collections Total Collections to Date Fiscal for the Percent of in Subsequent Percent of Year Fiscal Year Amount Levy Years Amount Levy

2002-03 19,871,350 19,389,965 97.58% 367,158 19,757,123 99.43%

2003-04 20,581,458 20,105,156 97.69% 410,210 20,515,366 99.68%

2004-05 21 ,514,793 21,102,395 98.08% 386,881 21,489,276 99.88%

2005-06 22,446,045 21,963,206 97.85% 355,408 22,318,614 99.43%

2006-07 24,353,960 23,872,659 98.02% 359,328 24,231,987 99.50%

2007-08 25,450,480 24,896,126 97.82% 381,615 25,277,741 99.32%

2008-09 26,714,703 25,928,360 97.06% 525,376 26,453,736 99.02%

2009-10 27,789,598 26,871,734 96.70% 405,641 27,277,375 98.16%

2010-11 28,319,334 27,606,888 97.48% 261,361 27,868,249 98.41%

2011-12 28,356,670 27,881,820 98 .33% 27,881,820 98.33%


120


DIRECT and OVERLAPPING SALES TAX RATES LAST TEN FISCAL YEARS

(UNAUDITED)

City Tom State Fiscal Direct Green of Year Rate County Texas

2002-03 1.50% 0 .50% 6 .25%

2003-04 1.50% 0 .50% 6.25%

2004-05 1.50% 0.50% 6.25%

2005-06 l.50% 0.50% 6.25%

2006-07 1.50% 0.50% 6.25%

2007-08 l.50% 0 .50% 6.25%

2008-09 1.50% 0.50% 6 .25%

2009-10 l.50% 0.50% 6 .25%

2010-11 l.50% 0.50% 6 .25%

2011-12 1.50% 0 .50% 6.25%

Source: State of Texas Comptroller

121

CITY OF SAN ANGELO SALES TAX REVENUE BY INDUSTRY

CURRENT YEAR AND FIVE YEARS AGO

Calendar Year 20 11

TAX PERCENT LIABILITY OF TOTAL

Agriculture. Forestry, Fishing, Hunting 19,501 0.11% Mining, Oil and Gas 251,891 1.48% Utilities 35,275 0.21% Construction 385,430 2 .26% Manufacturing 456,152 2 .68% Wholesale Trade 869,054 5.10% Retail Trade 9,976,289 58.59% Transportation, Warehousing 71,069 0.42% Information 878,873 5.16% Finance, Insurance 35,506 0 .21% Real Estate, Rental, Leasing 210,711 1.24% Professional, Scientific, Technical 140,913 0.83% Admin. Support, Waste Management 399,131 2.34% Educational Services 3,735 0 .02% Health Care Social Assistance 71,754 0.42% Arts, Entertainment ,Recreation 139,597 0.82% Accomodation, Food Service 2,446,189 14.37% Other Services 635,360 3.73%

17,026,430 100.00%

Source: State of Texas Comptroller

Note : Calendar year 2011 is the most current year available.

122

Table 10

Calendar Year 2006

TAX PERCENT LIABILITY OF TOTAL

10,278 0 .07% 158,033 1.07%

n/a n/a 411,212 2.79% 531,954 3.61% 902,534 6.13%

8,594,013 58.34% 7,935 0 .05%

738,449 5 .01% 25,877 0 .18%

187,237 1.27% 181,196 1.23% 387,224 2.63%

6,960 0.05% 78,460 0.53%

120,400 0.82% 1,927,279 13 .08%

460,940 3 .13%

14,729,981 100.00%

...... tv VJ

CITY OF SAN ANGELO RATIOS OF OUTSTANDING DEBT BY TYPE,

LAST TEN FISCAL YEARS (UNAUDITED)

Governmental Activities Water and

General Certificates of Obligation Sewer Fiscal Obligation Ad Valorem Sales Loans Capital Revenue Year Bonds Tax Supported Tax Supported Payable Leases Bonds

2002-03 4 ,315,000 5 ,305,000 6 ,225,000 531 ,000 7 ,536 37,120,000

2003-04 4 ,190,000 8 ,520,000 3 , 180,000 341,000 4 ,763 35,745,000

2004-05 3 ,800,000 6 ,185,000 19,750,000 169,000 1,674 34,310,000

2005-06 3,390,000 4,505,000 17,355,000 32 ,820,000

2006-07 2 ,965,000 12,215,000 14,995,000 19,605,000

2007-08 2 ,520,000 10,170,000 24,290,000 663,110 18,110,000

2008-09 2 ,080,329 22 ,615,000 23,310,000 507,996 16,545,000

2009-10 1,595,592 20,355,000 22,300,000 345,980 14,915,000

2010-11 1,085,608 18,825,000 35,035 ,000

2011-12 555,428 17,170,000 33 ,725,000

Notes: Details of the City's outstanding debt are in the notes to the financial statements.

a. See Table 15 for personal income and population data. These ratios are calculated using personal income and population for the prior calendar year.


General Obligation Loans

Debt Payable

26,335,000

25,170,000

24,285,000

23,360,000

50,830,000

49,260,000

47,524,671

45,649 ,408

176,714,392

166,974,572

Table 11

Total Percent of Capital Primary Personal Per Leases Government Income Capita

a a 4 ,637 79,843,173 3 .84% 908

1,670 77,152,433 3 .53% 874

88,500,674 3.84% 1,004

81,430,000 3.22% 925

100,610,000 3 .81% 1,139

105,013,110 3 .75% 1,161

112,582,996 3 .76% 1,225

105,160,980 3 .43% 1,141

231,660,000 6 .75% 2 ,486

218 ,425,000 6 .21% 2 ,330

CITY OF SAN ANGELO Table 12 RATIOS OF NET GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS (UNAUDITED)

Ad Valorem Tax Supported Other General Obligation Debt

Percent of Business-type Total Percent of Actual Value Activities General Actual Value

Fiscal Net General of Taxable Per Sales Tax Revenue Obligation of Taxable Per Year Bonded Debt Property Capita Supported Supported Debt Property Capita

2002-03 9,620,000 0.36% 109.37 6 ,225,000 26,335,000 42,180,000 1.56% 479.54

2003-04 12,710,000 0.46% 143.91 3 ,180,000 25,170,000 41,060,000 1.47% 464.89

2004-05 9,985,000 0 .34% 113.32 19,750,000 24,285,000 54,020,000 1.85% 613.08

2005-06 7,895,000 0.26% 89.70 17,355,000 23,360,000 48,610,000 1.57% 552.30

2006-07 15,180,000 0.45% 171.91 14,995,000 50,830,000 81,005,000 2.39% 917.38

...... IV 2007-08 12,690,000 0 .36% 140.25 -+>-

24,290,000 49 ,260,000 86,240,000 2.42% 953.11

2008-09 24,695,329 0 .65% 268.78 23,310,000 47,524,671 95,530,000 2.50% 1,039.73

2009-10 21,950,592 0.53% 238.21 22,300,000 45,649,408 89,900,000 2.19% 975.59

2010-11 19,910,608 0.48% 213.63 35,035,000 176,714,392 231,660,000 5.57% 2,485.62

2011-12 17,725,428 0.41% 189.05 33,725,000 166,974,572 218,425,000 5 .03% 2,329.64

CITY OF SAN ANGELO DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT

AS OF SEPTEMBER 30, 2012

Governmental Unit

Debt Repaid With Property Taxes San Angelo Independent School District Tom Green County Grape Creek Independent School District

SUbtotal overlapping debt

City of San Angelo direct debt

Total Direct & Overlapping Debt

(UNAUDITED)

Debt Outstanding

$ 128,690,000 10,475,000 4,975,000

Estimated Percentage

As of Applicable a

8/31/2012 97.69% 7/31/2012 82.02% 8/31/2012 0.24%

Table 13

Estimated Share of Overlapping

Debt

$ 125,717,261 8,591,595

11 ,940 134,320,796

b 51 ,450,428

$ 185,771,224

Sources: Taxable value used to estimate applicable percentages provided by Tom Green County Appraisal District. Outstanding debt data provided by each governmental unit.

Notes: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This table estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.

a The percentage of overlapping debt applicable is estimated using taxable property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable value that is within the City's boundaries and dividing it by each unit's taxable value.

b See Table 11 for details of the City's direct governmental activities debt.

125


PLEDGED-REVENUE COVERAGE LAST TEN FISCAL YEARS,

(UNAUDITED)

Water and Sewer Revenue Bonds Utility Less: Net

Fiscal Service Operating Available Debt Service Year Charges Expenses Revenue Principal Interest Coverage

2002-03 21,003,737 16,108,971 4,894,766 1,405,000 1,920,503 1.47

2003-04 21,591,752 16,173,628 5,418,124 1,375,000 1,858,715 1.68

2004-05 23,598,359 17,873,947 5,724,412 1,435,000 1,800,064 1.77

2005-06 29,657,408 17,636,758 12,020,650 1,490,000 1,735,362 3 .73

2006-07 27,442,047 18,341,620 9,100,427 1,565,000 1,359,424 3.11

2007-08 33,679,319 19,516,252 14,163,067 1,495,000 982,416 5.72

2008-09 34,524,952 17,440,985 17,083,967 1,565,000 910,617 6.90

2009-10 37,806,196 23,878,347 . 13,927,849 1,630,000 835,431 5.65

2010-11 n/a n/a n/a n/a n/a n/a

2011-12 n/a n/a n/a n/a n/a n/a

126


DEMOGRAPHIC AND ECONOMIC STATISTICS, LAST TEN CALENDAR YEARS

(UNAUDITED)

Calendar Personal Per Capita Unemployment Year Po~ulation Income Income

a b 2002 87,959 2 ,078,647,088 23,632

2003 88,322 2,185,262,924 24,742

2004 88,112 2,302,719,008 26,134

2005 88,014 2,532,778,878 28,777

2006 88,300 2,639,198,700 29,889

2007 90,483 2,803,434,789 30,983

2008 91,880 2,997,768,760 32,627

2009 92,149 3,062,019 ,121 33,229

2010 93,200 3,432,742,400 36,832

2011 93 ,759 3,518,962,788 37,532

Sources: a U.S. Census Bureau.

b U.S. Department of Commerce, Bureau of Economic Analysis for the San Angelo Metropolitan Statistical Area

c San Angelo Chamber of Commerce.

127

Rate c

3 .7%

3.0%

4.7%

4 .3%

4.2%

3 .8%

4 .1%

6 .2%

6 .5%

4.9%

Employer Goodfellow Air Force Base Shannon Health System San Angelo Independent School Dist. Angelo State University City of San Angelo San Angelo Community Medical Center Tom Green County SITEL, Inc. Ethicon (Johnson & Johnson) Verizon

Total San Angelo Employment

CITY OF SAN ANGELO PRINCIPAL EMPLOYERS,

CURRENT YEAR AND FIVE YEARS AGO (UNAUDITED)

Fiscal Year 2011-12 Percent

Number of of Total Employees Rank Employment

4,998 1 11.07% 2,615 2 5.79% 1,971 3 4.37% 1,626 4 3 .60%

875 5 1.94% 842 6 1.86% 733 7 1.62% 710 8 1.57% 523 9 1.16% 504 10 1.12%

15,397 34.10%

45,151

Sources: San Angelo Chamber of Commerce.

Texas Workforce Commission

128

Table 16

Fiscal Year 2006-07 Percent

Number of of Total Employees Rank Employment

6,015 1 13.47% 2,206 2 4.94% 2,012 3 4 .51% 1,360 4 3.05%

944 7 2.11% 715 9 1.60% 688 10 1.54%

1,350 5 3.02% 841 8 1.88%

1,300 6 2.91%

17,431 39.03%

44,654

Full-time-Equivalent Employees General Government

City Manager Legal, City Clerk Public Information Development Corporation Human Resources Building Maintenance Construction Management Emergency Management City Health Insurance Workers Compensation

Administration Finance, Accounting Informa tion Services Communications Purchasing Municipal Court Water Billing and Receipts Vehicle Maintenance

Public Safety Police Public Safety Communications Fire / Ambulance

Community Development / Planning Planning Engineering Permits and Inspection Code Compliance Fire Prevention 911 Address ing Transit Neighborhood & Family Services

Public Works Opera tions Traffic / Signal Street and Bridge Airport Water Sewer Storm Water

Health and Social Services Adm inistra tion Animal Control Nursing/Immunization Environmental Health BRLHO Biotcrrorism Pharmacy WIC Social Services

Parks and Recreation Parks Texas Bank Sports Complex Recreation Nutrition Golf Course Civic Events Fort Concho Fairmount Cemetery State Office Building

Total Full-time-Equivalents

CITY OF SAN ANGELO FULL-TIME EQUIVALENT CITY EMPLOYEES by DEPARTMENT

LAST TEN FISCAL YEARS

4 .0 8 .0 2.0 2 .0 5.0 6 .0 1.0 2 .0 1.0 4 .0

13.0 6.0 3 .0 3 .0

34.0 8 .0

19.0

199.0 25.0

169.0

12.0 8.0

12.0 7.0 8 .0 0.5

6 .0

3.0 12.0 27.0 14.5

114.0 38.0 24.0

12.0 5 .0 4 .0

1.0

18.0

47.0 9 .0

10.0 4.7

12.0 13.0 6 .0 2.0

943.7

4.0 8 .0 2.0 2.0 5.0 3.0 1.0 2.0 6.0 4 .0

12.0 6.0 3.0 3.0

32.0 8.0

19.0

191.0 25.0

169.0

12.0 8.0

12.0 7 .0 8 .0 0 .5

6.0

3.0 12.0 27.0 14.5

116.0 38.0 21.0

1.0 16.0 5.0 3.0

1.0

18.0

52.0 7.0 9.0 4.7

13.0 13.0 7.0 2.0

941.7

(UNAUDITED)

7 .0 9.0 2.0

5.0 2 .0

2.0 10.0 4.0

14.0 6 .0 3 .0 4 .0

36.0 20.5 19.0

196.0 26.0

169.0

13.0 8.0

12.0 7 .0 8.0 0.5

6 .0

3.0 12.0 46 .0 13.0

108.0 38.0

1.0 16.0 5 .0 3.0

1.0

18.0 6 .0

53.7

13.0 4.7 3.5

13.0 14.0 7 .0 2.0

969.9

7 .0 10.0 2 .0

5 .0 2.0

2.0 10.0 3 .0

13.0 6 .0 2.0 3.0

35.5 20.5 19.0

195.0 26.0

169.0

13.0 8 .0

12.0 7 .0 8 .0 0 .5

6 .0

3.0 12.0 46 .0 13.0

105.0 38.0

1.0 16.0 6 .0 3.0

1.0

18.0 6 .0

57.7

12.0 4.7 3.5

13.0 14.0 9 .5 2.0

968.9

Fiscal Year

6 .0 10.0 2.0

5.0 2.0

2.0 11.0 3.0

12.0 6.0

3.0 35.5 20.5 20.0

194.0 26.0

168.0

11.0 8.0

12.0 5 .0 7.5 0.5

8.0

3.0 12.0 42 .0 14.0

103.0 37.0

2.0 14.0 6.0 4 .0

1.0

20.5 6 .0

49.8

13.0 4 .7 3 .5

13.0 14.7 9.5 2.0

952.7

5.0 9.3 2.0

4.0 2.0

2.0 9.0 5.0

12.0 6.0

3.0 34.0 21.5 21.0

193.0 26.0

159.0

10.0

12.0 5 .0 6.5 0 .5

9.0

11.0 12.0 42 .0 13.0 98.3 33.0

2 .0 12.0 6 .0

10.0 7 .5 1.2

13.3 7 .0

44.0

23.3 7 .0 3 .5

13.0 13.3 10.0 2.0

941.2

Source: City of San Angelo Operating Budget

129

4.0 9 .3 1.0

4 .0 2.0

1.0 3 .0 6 .0

12.0 6 .0

3.0 33.0 20.5 21.0

201.0 26.0

154.0

10.0

12.0

6.5 0 .5

30.0 8 .0

10.0 13.0 42.0 14.0 94.3 33.0

2.0 12.0 6.0

10.0 7.5 1.2 2.0

14.5 6.0

36.0

18.5 7.0 3 .5

10 .0 13.3 8.3 2.0

939.9

4.0 8 .3 1.0

4.0 2.0

1.0 3.0 6.0

11.0 6.0

3 .0 31.0 20.5 21.0

200.0 26.0

146.0

10.0

12.0

6 .5 0 .5

28.0 8 .0

10.0 13.0 42.0 14.0 92 .3 34.0

3.0 12.0 7 .0

10.0

1.5 2.0

14.5 10.0

36.0

18.5 7 .0 3.5

10.0 13.3 10.4 2 .0

924.8

4.0 8 .3 1.0

4.0 2.0

1.0

6.0

11.0 5.0

3 .0 30.0 20.5 21.0

198.0 26.0

139.0

10.0

12 .0

4 .5 0 .5

28.0

16.0 13.0 39.0 13.0 88.3 34.0

3 .0 12 .0 8 .0

10.0

1.0 2 .0

14.5 10.0

35.0

22.3 7 .0 3 .5

10.0 13.3 10.4 2 .0

902. 1

Table 17

4.0 8 .5 1.0

4.0 2.0

1.0

6.0

11.0 5.5

3.0 31.0 20.5 22.0

195.0 26.0

139.0

10.0

12.0

4 .5 0 .5

28.0 8 .5

16.0 13.0 43 .0 15.0 89.8 34.0

4 .0 12.0 10.0 10.0

1.0 2.0

16.5 10.0

37.0

22.3 7 .0 3.5

10.0 13.3 8 .4 1.0

921.7


OPERATING INDICATORS by FUNCTION / PROGRAM LAST TEN FISCAL YEARS

(UNAUDITED)

Fiscal Year 20l1-12 2010-l1 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03

FUNCTION I PROGRAM

General Government Building Permits Issued 8,129 8,430 7,800 8,524 9,022 7,908 7,778 7,788 8,255 8,896

Health and Human Services Animals Registered 600 992 1,494 1,067 1,100 1,077 1,070 1,075 1,145 932

Police Number of Arrests 6,213 6,741 8,127 7 ,725 9,327 9,863 7,037 5,607 6,140 4,810 Calls for Service 89,198 89,876 101,003 106,004 98,472 100,931 75,041 71,894 70,158 120,910

Fire I Ambulance Fire responses 6,280 6,494 6,632 6,228 6,177 6 ,073 6,544 6,233 5,897 6,105 Ambulance Responses 11,658 11,325 10,571 10,135 9,791 9,784 9,156 8,652 8,508 8,547

Fire Marshall Inspections 3,750 4,142 3,730 3,110 2,775 2,175 2,275 n/a n/a n/a

>--' W Municipal Court 0 Parking Violations 1,800 2,377 2,371 2,133 4,264 3 ,665 2,716 3 ,058 2,965 2,972

Traffic Cases 22,872 22,319 23,548 21,947 24,274 26,557 28,884 27,612 32,085 27,627 Criminal Cases 7,961 10,321 9,206 11,893 13,095 14,228 17,586 13,368 17,064 12,300

Water Number of Customers 32 ,845 31,885 31,721 31,618 31,381 31,449 31,381 31,300 31,010 30,964 Average Daily Consumption

(millions of gallons) 11.28 14.00 13.93 13.47 11 .22 12.89 12.98 12.89 13.28 14.25

Sewer Average Daily Treatment

(millions of gallons) 8.46 8 .35 8.22 9.08 8.44 9.04 9 .24 9.11 9.47 9.39 Number of connections 30,342 29,473 28,920 28,883 30,910 30,812 30,501 30,476 28,139 27,792

Parks, Recreation and Nutrition Number of Acres Maintained 695 723 616 595 560 560 560 305 305 305 Number of Meals Served 38,873 43,061 47,316 44,478 45,631 45,137 44,500 45,909 46,409 46,918

Coliseum, Auditorium, Convention Center Number of Events-Coliseum 134 132 84 84 90 77 75 229 212 212 Number of Events-Auditorium 0 0 0 68 43 37 37 40 33 38 Number of Events-Convention Center 448 476 590 351 381 260 261 259 220 206

Source: City of San Angelo Operating Budget


CAPITAL ASSET STATISTICS by FUNCTION / PROGRAM LAST TEN FISCAL YEARS

(UNAUDITED)

Fiscal Year 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03

FUNCTION l PROGRAM

Number of Fire Stations 8 8 8 8 8 8 8 8 8 7

Public Works Miles of Streets 539 533 530 526 525 523 521 n/a n/a n/a Miles of Alleys 205 205 203 203 202 202 191 n/a n/a n/a Number of Street Lights 7214 7119 6882 n/a n/a n/a n/a n/a n/a n/a

Water Miles of Water Mains 672 656 655 653 651 643 638 636 635 634 Number of Fire Hydrants 2933 2713 2703 2698 2651 2633 2617 2485 2471 2395

>-' W Sewer >-' Miles of Storm Sewers 4 .9 4 .9 4 .9 4 .9 4 .9 4 .9 4 .9 4 .9 4 .9 4 .9

Miles of Sanitary Sewers 471 457 456 456 454 451 451 451 451 450

Parks Number of Acres 695 723 616 595 560 560 560 305 305 305 Number of Playgrounds 26 37 29 29 27 27 27 24 24 24 Number of Tennis Courts 20 20 20 20 20 20 20 27 27 27 Number of Recreation Centers 5 5 5 5 5 5 5 5 5 5 Number of Sports Complexes 5 5 5 5 5 5 5 5 5 5

City of San Angelo


To: Mayor and Council Members


Subject: Agenda Item for 11-19-13 Council Meeting

Contact: Morgan Chegwidden, 653-6291

Caption: Regular Item

Discussion and consideration of the possibility of issuing rebates of Water Fees and any action related thereto.

Summary: As stated in the water fee ordinance, during the months of April and November of each year the City Council shall review the financial condition of the Water Operations Fund and determine whether a rebate to water customers is appropriate.

If a rebate is determined to be appropriate, such rebate shall be accomplished in May and December or as soon thereafter as practical. The amounts and methodology for providing the rebate shall be determined by the City Council.

Staff will present the estimated Water Operations Fund Balance as of September 30, 2013 in an effort to provide Council with the information necessary to form an opinion.

The Water Operations Fund estimated fund balance as of September 30, 2013 is $2,766,039. The goal for the Water Operations Fund is 75 days of expense budget, or $5,254,948. Since the estimated fund balance is less than the goal, it would not be fiscally prudent to issue a rebate at this time.

The fund balance in this fund is not at a level where staff would recommend a rebate.

History: There have been two occasions when this fund balance exceeded ninety days expenditures and Council decided to use that excess. On one occasion the base fees were changed to zero for two months, and for the other occasion the excess was transferred to a capital projects fund to assist with capital improvements.

Financial Impact: Reduction in fund balance – depending on the amount directed by City Council

Related Vision Item

(if applicable):

Financial Vision


Staff recommends no action at this time.

Attachments: N/A

Presentation: by Morgan Chegwidden

Publication: No


Tina Bunnell

Approved by Legal: N/A

Documents

November 19, 2013 Agenda Packet